Full text of Statistics of Income : 1929
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U. S. TREASURY DEPARTMENT BUREAU OF INTERNAL REVENUE STATISTICS OF INCOME FOR 1929 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 W A S H I N G T O N : 1931 F o r sale b y t h e S u p e r i n t e n d e n t of D o c u m e n t s W a s h i n g t o n , D . C . - • - - . « . - Price $1.00 CONTENTS Page 1 1-4 Official transmittal Explanatory text INCOME TAX RETURNS INDIVIDUAL INCOME TAX EETURNS: Number of returns filed, net income, tax, average net income, tax, and tax rate, 1928 and 1929 4 Simple and cumulative distribution, by net income classes, of number of returns, net income, and tax 4-5 Classification by sex and family relationship 6 Net income exempt from normal tax 6 Capital net loss from sale of assets held more than 2 years 7 Net loss for prior year, 1922-1929 7 Credit of 25 per cent of tax on earned net income 7-8 Income and profits taxes paid by individuals to foreign countries or possessions of the United States 8 Sources of income 8-10 Sources of income and deductions, amounts, and percentages 8 Total income by net income classes 9 Percentage distribution by net income classes 10 Frequency distribution by size of specific items of income and deductions, returns of net income of $5,000 and over 10—12 Net profit from business reported on returns of net income of $5,000 and over 12-13 By industrial groups 13 Taxes paid other t h a n Federal income t a x and interest paid; reported on returns of net income of $5,000 and over 13-14 By years, 1927-1929 14 Wholly and partially tax-exempt obligations, returns of net income of $5,000 a n d over 14-15 By net income classes 15 Returns showing no net income (Form 1040) 15-16 By deficit classes for 1929 16 By sources of income a n d deductions for 1929 16 By deficit classes for 1928 16 Number of returns by counties a n d cities 17 P A R T N E R S H I P RETURNS OF INCOME CORPORATION INCOME T A X R E T U R N S : 17 Number of returns, n e t income, a n d t a x 17 By industrial groups, showing number of returns, income, a n d tax__ 18-20 N e t loss for prior year, 1922-1929 20 Amount of net income exempt from a n d a m o u n t subject to t a x 21 Income a n d profits taxes paid foreign countries or possessions of t h e United States 21 Dividends distributed 21-22 Cash dividends and stock dividends, 1922-1929 22 Compiled receipts a n d statutory deductions 22-23 Distribution by net income or deficit classes 23-24 Assets a n d liabilities by corporations reporting net income and no n e t income 24-25 Number of corporation returns filed a n d number of balance sheets tabulated, by net income a n d deficit classes 25 Consolidated returns 26-28 By major industrial groups 27 By n e t income a n d deficit classes 28 By number of subsidiaries 28 in IV CONTENTS CORPORATION INCOME T A X RETURNS—Continued. Fiscal year returns (included in corporation tables)— By month ending the fiscal year By net income and deficit classes Part year returns HISTORICAL SUMMARIES 29 30 30 31-42 Individual income tax returns— Number of returns and net income, 1913-1929 31 Income and profits taxes, 1913-1929 32 Number by net income classes, 1914-1929 32 Net income by net income classes, 1916-1929 33 Tax by net income classes, 1916-1929 34 Average amount of tax and average rate of tax bv net income classes, 1916-1929 1 35-36 Total income by main sources, 1916-1929 37-39 Corporation income tax returns— Total number, number reporting net income and no net income, amount of net income and deficit, 1909-1929 40 Income and profits taxes, 1913-1929 40 Number of returns, net income, and deficit, by net income and deficit classes, 1918-1929 41-42 ESTATE TAX RETURNS ESTATE TAX RETURNS: Estate tax returns filed for 12 months ending December 31, 1930 43-56 Table 1. Resident decedents—Form of property and nature of deductions, by size of net estate 46-51 Table 2. Resident decedents—Distribution by States and Territories 52-53 Table 3. Resident decedents—Distribution by size of net estate. 54 Table 4. Nonresident decedents—Distribution by size of net estate 55 Table 5. Resident and Nonresident decedents—Historical summary, 1916-1930 56 BASIC TABLES (INDIVIDUAL RETURNS) INDIVIDUAL INCOME TAX RETURNS (1-11, 11A): United 1. 2. 3. 4. 5. 6. 7. 8. States in aggregate (1-8, 8A, 11A)— By States and Territories 59-60 By net income classes 61-62 Simple and cumulative, by net income classes 63-65 Sex and family relationship, by States and Territories 66-68 Sex and family relationship, by net income classes 69-71 Sources of income, by States and Territories 72-74 Sources of income, by net income classes 75-77 Taxes paid other than Federal income tax and interest paid, by States and Territories 78 8A. Taxes paid other than Federal income tax and interest paid, by net income classes 79 11 A. No net income (Form 1040), by States and Territories 259 States and Territories separately (9-11)— 9. By income classes 80-151 10. Historical comparison for the years, 1916-1929 152-164 11. Number by counties and cities 165-258 BASIC TABLES (CORPORATION RETURNS) CORPORATION INCOME TAX RETURNS (12-24): United States in aggregate (12-16, 18-24)— 12. By States and Territories 263-265 13. Cash and stock dividends, by States and Territories 266 14. Compiled receipts and statutory deductions by major industrial groups— P a r t i . All corporations 267-271 Part 2. Corporations reporting net income 272-277 Part 3. Corporations reporting no net income 278-283 15. Percentage distribution of Table 14 284-287 16. By industrial groups and subgroups 288-293 CONTENTS (12-24)—Continued. United States in aggregate (12-16, 18-24)—Continued. 18. By net income and deficit classes and by major industrial groups 327-331 19. Assets and liabilities— By major industrial groups— All corporations 332-333 Corporations reporting net income 334-335 Corporations reporting no net income 336-337 20. By net income and deficit classes— Corporations reporting net income 338-339 Corporations reporting no net income 338-339 21. Consolidated returns for affiliated corporations— Compiled receipts and statutory deductions — Part 1. All consolidated corporations 340-343 Part 2. Consolidated corporations reporting net income 344-347 Part 3. Consolidated corporations reporting no net income 348-351 22. Fiscal year returns— By industrial groups and subgroups 351-355 23. Fiscal and part year returns— Compiled receipts and statutory deductions— Part 1. Allfiscalyear and part year returns 356-358 Part 2. Reporting net income 359-361 Part 3. Reporting no net income 362-364 States and Territories separately (17, 24) — 17. By major industrial groups 294-326 24. Historical comparison for the years 1916-1929 365-391 CORPORATION INCOME TAX RETURNS ABSTRACT OF THE INCOME AND PROFITS TAX AND ESTATE TAX LAWS AFFECTING THE COMPARABILITY OF DATA IN STATISTICS OF INCOME INDIVIDUALS: Required to file returns, income tax rates, personal exemption, and credits 396 Surtax rates 398-401 Supplemental income tax rates and tax credits 402-403 CORPORATIONS: Income and profits tax rates, exemptions, and credits FEDERAL ESTATE TAX: Rates, specific exemptions, and credits against estate tax 404-407 408 INCOME TAX FORMS FACSIMILES OF FORMS 1040, 1040A, 1120, and 1120L for 1929 INDEX Follow p. 411 413-429 STATISTICS OF INCOME FOR 1929 TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C, October 22, 1931. 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 1929," prepared from the income tax returns of individuals and corporations for that year filed during 1930, 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 filed during 1930, irrespective of the date of death of the decedent, and a brief historical summary. The income-tax returns for 1929 are filed under the provisions of the revenue act of 1928, as modified by a joint resolution of Congress approved by the President on December 16,1929, which reduced from 12 to 11 per cent the rate of income tax on corporations, and from 5, 3, and 1% per cent to 4, 2, and % per cent, respectively, the rates of normal tax on individuals for the calendar year 1929. The year for which the income is reported is in general the calendar year ended December 31, 1929. 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 1929, returns with fiscal year ending within the period July 1, 1929, to June 30, 1930, and fractional (part year) returns for which the greater part of the period falls in 1929. The statistics contained in this report are based on the taxpayers' returns as filed, unaudited except for a preliminary examination to insure proper execution of the return, and include amended returns showing net income of $100,000 and over, but do not include amended returns with net incomes under $100,000. Income-tax returns filed by individuals having net income of $5,000 and over, and returns filed by corporations, regardless of the size of net income, pass through the statistical section, and the data are tabulated from each of these returns. For individual returns of net income under $5,000 estimates are made on the basis of a sample. Averages 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 2 STATISTICS OF INCOME 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. The 1040 returns with net income under $5,000 which are sent to Washington for audit are sampled by the statistical section. For 1040A returns, which are audited in the collection districts, samples only are sent to Washington. The sample for 1929 totaled about 400,000 and consisted, for 1040 returns with net income under $5,000, of 4,000 returns for each collection district (distributed approximately equally between taxable and nontaxable returns) and, for 1040A returns, of a number approximately equal to 5 per cent of the returns (distributed approximately equally between taxable and nontaxable returns), with a specified minimum of 1,000 returns each. For 1929 Statistics of Income estimates, the total number of returns was determined on a slightly different basis than in preceding years. Formerly the number of returns filed was used as reported by the collectors with certain adjustments for duplicate returns, amended returns, etc. An analysis made of data in these and other reports of the bureau showed that for returns made on certain forms (Form 1040, both taxable and nontaxable, and 1040A, taxable) Income Tax Unit reports were more satisfactory than collectors' reports as a basis for the Statistics of Income estimates. For returns on these forms these latter reports are now used. The changes through this new method affect net incomes under $5,000 only. The number of returns for these net incomes is approximately 4 per cent less than by the former method. The general tables in this report, except Table 11, do not include data for individual returns with no net income. Such returns are filed in accordance with a statutory requirement that every individual with gross income of $5,000 and over file an income-tax return. The data in these returns are shown on pages 15-16. Prior to 1928 no tabulations were made of such returns. Throughout this report "net income" means the amount of gross income, as defined 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 years included in deductions in arriving at net income of corporations. Gross income and deductions shown in the corporation tables correspond to the total income and total deductions reported on the face of the return plus the cost of goods sold. The industrial classification is based on the predominant business of nonaffiliated corporations or of groups of affiliated corporations filing a single return. The business classifications, therefore, do not contain solely corporations engaged exclusively in the industries in which they are classified, due to the diversified industrial activities of many corporations and especially to affiliated corporations filing consolidated returns, which latter 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 STATISTICS OF INCOME 6 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 1929, shown in the tabulations in this volume, is not entirely comparable with the amount of taxes collected during the calendar year 1930. 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 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 1930 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 1930, collections were made of part or all of the taxes in returns for fiscal years ended from January 31, 1929 (the last quarterly installment payment on which was due on or before January 15, 1930), to September 30, 1930 (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, 1930), whereas, as previously indicated, there 4 STATISTICS OF INCOME are excluded from these statistics those returns for fiscal years ending prior to July 1, 1929, and subsequent to June 30, 1930. 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 1929. INDIVIDUAL INCOME-TAX RETURNS The number of returns for 1929, filed by individuals, was 4,044,327, of which 2,458,049 were taxable and 1,586,278 nontaxable. The aggregate net income was $24,800,735,564, the net income on taxable returns was $20,493,491,443, on which the tax liability was $1,001,938,147. As compared with the returns filed for the previous year the total number for 1929 decreased by 26,524, or 0.65 per cent. The average net income for 1929 was $6,132.22 for all returns and $8,337.30 for taxable returns; the average amount of tax liability was $247.74 for all returns and $407.62 for taxable returns; and the average tax rate was 4.04 per cent for all returns and 4.89 per cent for taxable returns. For the preceding year the average net income was $6,196.81 for all returns and $8,335.75 for taxable returns; the average tax liability was $285.99 for all returns and $461.44 for taxable returns; and the average tax rate was 4.62 per cent for all returns and 5.54 per cent for taxable returns. In comparing the change in average tax liability in the 1929 returns with that for the preceding year attention is directed to the reduction in tax rates for 1929, referred to on page 1. The ratio of the number of returns filed to the total population (census April 1, 1930) is 3.28 per cent, as compared with a corresponding ratio for the preceding year (Census Bureau estimate of population as of July 1, 1928) of 3.38 per cent. DISTRIBUTION BY STATES AND BY NET 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 59-60, and by net income classes in basic Table 2, pages 61-62. SIMPLE AND CUMULATIVE DISTRIBUTION BY NET INCOME CLASSES OF NUMBER OF RETURNS, NET INCOME, AND TAX (INDIVIDUAL RETURNS) The distribution of the returns, by a limited number of net 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 63-65, a similar distribution of the number of returns, net income, and tax is shown by a more detailed net income classification. STATISTICS OF INCOME 5 Simple and cumulative distribution of individual returns for 1929, by net income classes, showing number of returns, net income, tax, and percentages Returns Net income classes Simple distribution Cumulative distribution over class below Cumulative distribution under class above Number Number Number (Thousands of dollars) Under 1 (estimated).. 1 under 2 (estimated) 2 under 3 (estimated) 3 under 5 (estimated) 5 under 10. 10 under 25 25 under 50 sounder 100 100 under 150 150 under 300 300 under 500 500 under 1,000 1,000 and over Per cent 126,172 903,082 810,347 1,172, 655 658, 039 271,454 63, 689 24, 073 6,376 5,310 1,641 976 513 Total 4,044,327 ! 3.12 22.33 20. 04 29.00 16.27 6.71 1.57 .60 .16 .13 .04 .02 .01 Per cent 4,044, 327 3,918,155 3,015,073 2,204, 726 1, 032, 071 374,032 102, 578 100. 00 96.88 74.55 54.51 25.51 9.24 2.53 14, 816 8,440 3,130 1,489 513 .20 .07 .03 .01 126,172 1,029, 254 1, 839, 601 3, 012, 256 3, 670,295 3,941, 749 4, 005,438 4, 029, 511 4, 035, 887 4, 041,197 4, 042,838 4,043, 814 4, 044, 327 Per cent 3.12 25.45 45.49 74.49 90.76 97.47 99.04 99.64 99.80 99.93 99.97 99.99 100.00 100.00 Net income Net income classes Simple distribution (Thousands of dollars) Amount Under 1 (estimated) _ 1 under 2 (estimated) 2 under 3 (estimated) 3 under 5 (estimated) Sunder 10 10 under 25 25 under 50 50 under 100 100 under 150 150 under 300 300 under 500 500 under 1,000 1,000 and over Total I ! I i ( j I $73, 742,132 1,499,907,745 1,958, 594,897 4, 572, 596,263 4,481,575,786 4,025,233, 375 2,174,458,126 1, 646, 476, 000 770, 536, 078 1,087,409, 737 628, 228, 889 669, 877, 752 1,212,098,784 j 24,800,735,564 Per cent Cumulative distribution Cumulative distributio n over class below under class above Amount 0.30 $24, 800, 735, 564 6.05 24, 726, 993,432 7.90 23, 227, 085. 687 18.44 21, 268, 490, 790 18.07 16, 695, 894,527 16.23 12, 214, 318, 741 8.77 8, 189, 085, 366 6.64 6, 014, 627, 240 3.11 4, 368, 151, 240 4.38 3, 597, 615,162 2.53 2, 510, 205, 425 2.70 1, 881, 976, 536 1, 212, 098, 784 Per cent 100.00 99.70 93.65 85.75 67.31 49.24 33.01 24.24 17.60 14.49 10. 11 7.58 4.88 Amount $73, 742,132 1, 573, 649, 877 3, 532,244, 774 8,104, 841, 037 12, 586,416, 823 16, 611, 650,198 18, 786,108, 324 20, 432, 584, 324 21, 203,120, 402 22, 290, 530,139 22,918,759,028 23, 588, 636, 780 24, 800, 735, 564 Per cent 0.30 6.35 14.25 32.69 50.76 66.99 75.76 82.40 85.51 89.89 92.42 95.12 100. 00 100.00 Tax Net income classes Simple distribution (Thousands of dollars) Amount Under 1 (estimated).. 1 under 2 (estimated) 2 under 3 (estimated) 3 under 5 (estimated) 5 under 10 10 under 25 25 under 50_. _._. 50 under 100 100 under 150.... 150 under 300. 300 under 500 500 under 1,000 1,000 and over Total Per cent $17, 308 553, 418 1,403,901 2,412, 634 9, 550, 599 59,893,017 113, 904,197 160, 813, 524 99, 559, 757 159,221, 214 97, 335,662 106,218,910 191,054,006 0.01 .06 .14 .24 .95 5.98 11.37 16.05 9.94 15.89 9.71 10.60 19.06 1,001,938,147 100.00 Cumulative distribution Cumulative distribution over class below under class above Amount $1,001,938,147 1,001, 920, 839 1, 001, 367,421 999,963, 520 997, 550,886 988, 000,287 928,107,270 814, 203, 073 653,389, 549 553,829,792 394,608,578 297, 272,916 191,054,006 Per cent 100. 00 99.99 99.93 99.79 99.55 98.60 92.62 81.25 65.20 55.26 39.37 29.66 19.06 Amount $17, 308 570, 726 1,974, 627 4, 387,261 13,937,860 73,830,877 187, 735, 074 348, 548, 598 448,108,355 607,329, 569 704,665,231 810,884,141 1,001,938,147 Per cent 0.01 .07 .21 .45 1.40 7.38 18.75 34.80 44.74 60.63 70.34 80.94 100.00 6 STATISTICS OF INCOME CLASSIFICATION BY SEX AND FAMILY RELATIONSHIP (INDIVIDUAL RETURNS) The following table shows the number of individual returns and the net income distributed according to sex and family relationship of the taxpayer. In basic Tables 4 and 5 (pp. 66-71) similar distributions are shown by States and Territories and by net income classes, respectively. Distribution of individual returns for 1929 by sex and family relationship of taxpayer, showing number of returns, net income, and percentages 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, filed separate returns Wives filing separate returns from husbands __. Single men, heads of families _ Single women, heads of families Single men, not heads of families.. _ Single women, not heads of families Community property income 2 Total _._ _ ..- Per cent Amount Per cent 1,973,864 116,265 290,116 107, 867 1, 055, 604 457, 822 42, 789 48.80 2.88 7.17 2.67 26.10 11.32 1.06 $14,853, 469, 295 1, 476, 321, 308 1,257, 883,366 517, 514, 768 3, 879, 010, 616 2,168, 736,964 647, 799, 247 59.89 5.95 5.07 2.09 15.64 8.75 2.61 4,044, 327 100. 00 24,800, 735, 564 100.00 1 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 estimated on basis of sample. (See p. 1.) 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 the heading are classified either under joint returns of husbands and wives, etc., or wives filing separate returns from husbands. NET 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 income offset by net loss for prior year, also the net income subject to normal tax, are shown in the following table: I Net income exempt from and amount subject to normal tax, individual returns for 1929 l Distribution Amount Net income Net income specifically exempt from normal tax: Personal exemption and credit for dependents Less exemption in excess of net income $24, 800, 735, 564 _ _ _.. Net personal exemption 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 $2,346,703, 552 Less loss in ordinary net income, and net loss for prior year, deductible from capital net gain __. 69,469,056 100. 00 11, 933, 264, 857 2, 012, 082, 666 9,921,182,191 4, 786, 027, 684 40,184, 478 40.00 19.30 .16 Net income offset by net loss for prior year 2, 277, 234,496 28, 909, 275 9.18 .12 Net income not subject to normal tax 17, 053, 538,124 68.76 7,747,197,440 31.24 Net income subject to normal tax 1 Per cent Data for returns of net income under $5,000 estimated on basis of sample. (See p . 1.) STATISTICS OF INCOME 7 CAPITAL NET LOSS FROM SALE OF ASSETS HELD MORE THAN TWO YEARS (INDIVIDUAL RETURNS) Under the revenue act of 1924 and subsequent acts, net loss from the sale of capital assets held more than two years is not deductible in arriving at ordinary net income subject to normal tax and surtax if, by deducting such loss, the tax is less than by taking a tax credit of 12% per cent of the amount of such loss. The revenue acts of 1918 and 1921 permitted such loss to be deducted in arriving at ordinary net income. In order, therefore, that the amounts shown as "net income" and "general deductions" in the Statistics of Income for 1924-1929 be made comparable with prior years, it is necessary that such losses be deducted from "net income" and that "general deductions" be increased by a like amount. These adjustments have not been made in the "net income" and "general deductions" figures shown in the Statistics of Income for these years. Capital net loss from sale of assets held more than two years reported on individual income tax returns for 1929 on which the tax credit of 12^ per cent was computed $43, 027, 568 Tax credit of 12^ per cent 5, 378, 446 NET LOSS FOR PRIOR YEAR (INDIVIDUAL RETURNS) The net loss during a given taxable year in a trade or business regularly carried on by the taxpayer, as specifically defined in the revenue 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 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 1929, inclusive, and taken as a deduction in computing ordinary net income and capital net gain is given below: Year— 1922 1923 1924 1925 Amount $45,220,859 34, 266, 149 29, 869, 182 32, 321, 310 Year— 1926 1927 1928 1929 Amount $27,411,767 37, 054, 785 33, 616, 475 28, 909, 275 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 19251927, and to an amount not exceeding $30,000 under the revenue act of 1928, applicable to returns for 1928 and 1929. Earned net income tax credit, reported on returns for the years 1924-1929, inclusive, is shown below. The decrease in the amount 8 STATISTICS OF INCOME of earned income credit for 1929 reflects for the most part the special reduction in normal tax rates as provided for in a joint resolution of Congress (see p. 1). Year— Amount 1927 $30,637,463 1928 24, 570, 183 1929 24, 646, 993 Year— 1924 1925 1926 Amount $24,915,315 34, 789, 690 22, 062, 492 INCOME AND PROFITS TAXES PAID BY INDIVIDUALS TO FOREIGN COUNTRIES OR POSSESSIONS OF THE UNITED STATES (INDIVIDUAL RETURNS) The amounts reported by individuals for income and profits taxes paid foreign countries or possessions of the United States are shown below for the years 1925-1929, inclusive. These amounts are tax credits and have not been deducted from the figures on tax shown in the tables of this report. They should be deducted in order to determine Federal income tax liability of individuals. Income and profits taxes paid foreign countries Year— Amount Year— 1928 2, 622, 246 1929 2, 297, 852 1925 Amount $1,893,557 2, 846, 291 $1,987,285 1926 1927 SOURCE OF INCOME (INDIVIDUAL RETURNS) Immediately following is shown a distribution by sources of the income reported by individuals; also general deductions. The figures for the various sources are aggregates of net amounts of income, and represent the amounts by which the gross profits exceed the deductions allowed for each specific source, as provided in the schedules of the return. (See Form 1040, following page 411). Net losses reported in the schedules are transferred in tabulation to general deductions, which also include general deductions reported in the return under " Deductions." Sources of income and deductions in individual returns for 1929,1 amounts and percentages Sources of income and deductions Amount Per cent Wages and salaries $11,198,978,868 Business _ _ _ _ 3,378,983, 610 Partnership 1,853,142,856 Profit from sale of real estate, stocks, bonds, etc., other than taxed as capital 2,337,856, 623 net gain from sale of assets held more than 2 years __. Capital net gain from sale of assets held more than 2 years 2,346, 703,552 Rents and royalties 1,286,072, 413 Interest on Government obligations not wholly exempt from tax 40,184,478 Dividends on stock of domestic corporations 4, 786,027,684 Fiduciary... ___ 508,479,409 Interest and other income _ _ 2,210,522, 716 37.40 11.28 6.19 29,946,952,209 100.00 995,943,850 528,884, 573 3,621,388,222 3.33 1.77 12.08 Total incomeGeneral deductions: Net loss from sale of real estate, stocks, bonds, etc., other than reported for tax credit on capital net loss from sale of assets held more than 2 years Contributions Allother Total deductions.. Net income 1 5,146,216,645 17.18 24,800,735.564 82.82 Data for returns of net income under $5,000 estimated on basis of sample. (See p. 1.) 7.81 7.84 4.29 .13 15.98 1.70 7.38 9 STATISTICS OF INCOME The following table shows, by net income classes, the distribution of the total income by sources. The distribution by States and Territories and by a larger number of net income classes is shown in basic Tables 6 and 7, respectively (pp. 72-77). The percentage distribution of total income by sources is shown in the second table following. Total income in individual returns for 1929, by net income classes, of income in detail Wages and salaries Net income classes Partnership 1 Profit from sale of real estate, stocks, bonds, etc., other than taxed as capital net gain from sale of assets held more than 2 years (Thousands of dollars) Under 5 (estimated) 5 under 10— 10 under 25 __. 25 under 50 50 under 100 100 under 150 150 u n d e r 300 300 under 500 500 under 1,000 l,000^and over Total $1,542, 655,080 920,399,240 576, 769,146 177,486,042 81,730,249 29, 791,409 28, 743,208 12,351,468 7,217,311 1,840,457 $355,221,220 362,907,235 362,338,007 187,317,379 145,945, 615 77,223,219 125,555,103 69,001,098 72,984,532 94, 649,448 $293, 798,877 325,832,668 618,816,634 460, 743,152 248,336,434 81,049,934 110,322,170 48,205,176 51,713,660 99,037,918 11,198,978,868 3,378,983,610 1,853,142,856 2,337,856,623 Capital net gain from sale of assets held more than two years Net income classes (Thousands of dollars) Under 5 (estimated) 5 under 10 10 under 25 25 under 50 50 under 100 100 under 150 150 under 300 300 under 500 ._. 500 under 1,000 l,000jand over..- $6,019,938,303 2,404,991,205 1,573,732,433 586,864,905 303,404,665 104,254,833 108,484,638 42,900,394 28,945,767 25,461, 725 Net income classes Total 1 Dividends on stock of domestic corporations $28,497,242 257,917,405 223, 463,507 422,551,030 301,415,314 352,511,600 760, 347,454 $14,887,419 I 9,179,275 I 6,507,749 ! 2,510,024 I 2,616,137 | 1,298,986 ! 1,128,601 ! 2,056,287 I $538, 996.958 506, 117,470 930, 661,895 736, 129, 443 645, 813.959 305, 116,050 377, 562, 677 201, 143,594 213, 339,537 331, 146,101 i 2,346,703,552 1,286,072,413 40,184,478 j 4,786,027,684 ! | j I Fiduciary * (Thousands of dollars) Under 5 (estimated) 5 under 10 10 under 25.._ 25 under 50 founder 100 100 under 150_ 150 under 300 300 under 500 500 under 1,000 1,000 and over Interest on Government obligations not wholly exempt from tax $636,947,981 258,324,099 202,858, 237 85,685,658 48,471,617 16, 645,924 16,213,585 5, 592, 255 6,182,090 9,150,967 _. Total Rents and royalties Interest and other income 402,974 81, 218,933 123, 189, 205 93, 330,187 62, 963,541 19, 175,395 18, 598,218 11, 678,537 076,978 845,441 $762,822, 527 383,965,435 417,878,485 230,535.010 160,814, 278 58.863,921 68,034,564 37, 770,460 33,054,090 56, 783,946 508,479,409 2,210, 522, 716 Total income 236, 783,920 243,756,285 821,131,461 595, 768,293 961,905,512 918,094, 216 278, 681,330 731,357,282 771,154,166 388,319, 744 29,946,952,209 Does not include capital net gain from sale of assets held more than 2 years, dividends on stock of domestic corporations, or taxable interest on obligations of the United States, which items are reported under their respective classifications. 10 STATISTICS OF INCOME Percentage distribution of total income in individual returns for 1929, by net income classes, showing sources of income in detail Net income classes (Thousands of dollars) Under 5 (estimated) 5 under 10 10 under 25 25 under 50 50 under 100 100 under 150 150 under 300 300 under 500 503 under 1,000 1,000 and over Total Net income classes (Thousands of dollars) Profit from sale of real estate, stocks, bonds, etc., other than Wages taxed as capiand sal- Business Partnership tal net gain aries from sale of assets held more than 2 years 58.81 45.86 32.64 22.61 15.46 11.36 8.48 5.87 3.75 1.83 15.07 17.55 11.96 6.84 4.17 3.25 2.25 1.69 .94 .13 3.47 6.92 7.52 7.22 7.44 8.41 9.82 9.43 9.46 6.82 2.87 6.22 12.84 17,75 12.66 8.83 8.63 6.59 6.71 7.14 1.10 13.15 24.34 33.05 41.21 45.71 54.76 37.40 11.28 6.19 7.81 7.84 4.2 Interest on Dividends Government on stock of Interest obligations Fiduciary and other not wholly domestic corporaincome exempt from tions tax Total income Under 5 (estimated) _ 5 under 10 10 under 25.. 25 under 50 50 under 100 100 under 150 150 under 300 300 under 500 500 under 1,000 1,000 and over __ _. Total. Capital net gain from sale Rents of assets and roy* held more alties than 2 years 6.22 4.93 4.21 3.30 2.47 1.81 1.27 .76 .80 .66 0.31 .35 .33 .27 .20 .18 .15 .15 5.27 9.65 19.30 28.36 32.92 33.23 29.53 27.50 27.66 23.85 0.84 1.55 2.55 3.59 3.20 2.09 1.45 1.60 .53 .57 7.45 7.32 8.67 8.88 8.20 6.41 5.32 5.17 4.29 4.09 100.00 100.00 100.00 100. 00 100.00 100.00 100. 00 100.00 100.00 100.00 .13 15.98 1.70 7.3 100. 00 FREQUENCY DISTRIBUTION BY SIZE OF SPECIFIC ITEMS OF INCOME AND DEDUCTIONS ON RETURNS OF NET INCOME OF $5,000 AND OVER (INDIVIDUAL RETURNS) In the general tables for individual returns, data are classified according to the net income of the individual. Within net income classes, returns may show widely varying amounts of income and deductions from specific sources. In the following table specific items of income and deductions reported on returns of net income of $5,000 and over are classified according to the size. The sources of income for which the amounts reported are thus distributed are salaries, commissions, etc.; business or profession; 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 taxed as capital net gain from sale of assets held more than two years. The specific deductions distributed by size are: Loss from sale of real estate, stocks, bonds, etc., other than reported for tax credit on capital net loss from sale of assets held more than two years, and capital net loss from sale of assets held more than two years. Sources of income not included in this tabulation are partnership, fiduciary, and interest and other income. The total income received through partnerships 11 STATISTICS OF INCOME and fiduciaries may not be included in items 5 and 6, Form 1040, provided for such income, since the instructions relative to those items provide: Enter as item 5 your share (whether received or not) of Ihe profits of a partnership, and as item 6 income from an estate or trust, except that the share of (a) capital net gain or loss computed as provided in instruction 8a shall be reported in Schedule D, (b) profits which consisted of dividends on stock of domestic corporations shall be included in item 9, and (c) taxable interest on obligations of the United States shall be included in Schedule E, on the return. Frequency distribution by size of certain items of income and deductions, on individual returns for 1929, of net income of $5,000 and over, showing for each distribution the number of times the item occurs and the total income and deduction Size of specific income and deductions (Thousands of dollars) Under 0.1 0.1 under 0.2 __ 0.2 under 0.3 _ 0.3 under 0.4 0 4 under 0 5 0.5 under l._ 1 under 2_ . 2 under 3 3 under 4 4 under 5 5 under 10 _ _ 10 under 15 15 under 20 20 under 25 25 under 30 SOunder 4040 under 50 50 under 75.75 under 100 100 under 250— 250 under 500 500 under 1,000 1,000 and over Total .. Salaries, commissions, etc. Number of times item occurs 6,148 5,098 3,888 3,493 2,705 12, 688 27, 643 30, 946 38, 207 42, 581 312,820 75, 484 27,437 12, 773 7, 285 7,048 2,794 2, 934 856 849 102 11 3 623, 793 Amount $297,145 TOG, 731 932, 261 1,175, 690 1,192, 598 9,169, 983 41,005, 550 76, 799, 391 133,113,321 196,231,863 2,137,839, 088 888,610,131 461, 627, 340 265, 703, 052 195, 000, 537 237, 232, 680 123, 071, 950 172, 001, 539 73, 021, 742 118, 611, 545 33, 072,137 7, 371, 038 5,193,253 5, 179, 040, rr>5 Rents and royalties Size of specific income and deductions (Thousands of dollars) Under 0.1 0 1 under 0 2 0.2 under 0.3 0.3 under 0.4 0.4 under 0.5 0 5 under 1 1 under 2 2 under 3 3 under 4. 4 under 5 __ 5 under 10 10 under 15 15 under 20 20 under 25 . 25 under 30 30 under 40 40 under 50 50 under 75 75 under 100 100 under 250250 under 500 500 under 1,000 1,000 and over.- Total Number of times item occurs Amount Business or profession Dividends on stock of domestic corporations Number of times item occurs Number of times item occurs Amount 2,162 2,173 1, 827 1, 650 1, 503 6, 763 11, 702 11, 734 13, 233 16, 967 112,014 26, 405 8,935 3, 996 2, 132 2,106 953 943 293 351 43 6 1 $104,165 317, 540 449, 569 569, 871 672, 467 5, 003, 745 17, 415, 985 29, 416, 981 46, 496, 403 76, 918, 081 776, 082, 32f5 316, 782, 523 153, 004, 082 88, 773, 309 58, 244, 551 72, 051, 502 42, 356, 204 56, 701,491 25, 345, 591 50, 099, 503 14, 635, 910 3,858, 555 1,028, ll'> 227. 892 1, 83'\ 328. 530 Profit from sale of real estate, stocks, bonds, etc., other than taxed as capital net gain from sale of assets held more than 2 years Number of times item occurs Amount 22,819 21, 251 17,808 15, 725 13, 259 40, 794 36, 235 18, 281 11,487 8, 056 20, 996 6, 340 2, 685 1,333 789 778 346 389 127 126 14 5 2 $1,170, 726 3, 010,105 4, 370, 928 5, 408, 663 5,919, 088 29,158, 379 51, 654, 509 44, 752, 847 39, 670, 694 35, 970, 681 146,115, 741 76, 262, 510 46,004, 369 29, 579, 563 21,447, 687 26, 595,629 15, 312,013 23, 0G9, 509 10, 962, 047 18, 696, 591 4, 411,900 3, 339,044 6, 241, 209 17,635 13, 782 11, 364 9,517 8, 654 31,817 40, 792 27, 717 21, 416 17, 302 48,799 20, 436 10, 310 6,887 4,057 4,443 2,199 2,227 679 888 181 63 41 $830, 291 2, 039, 250 2, 803, 645 3, 291, 738 3,867, 865 22, 999, 271 58. 503, 215 67,675,413 72, 376. 336 74, 500, 483 337, 834, 410 241,486,477 171,941,571 139, 578,073 108, 025, 017 152, 215,464 96, 590, 246 132, 432,933 57,239,881 130, 343, 377 58,825, 931 39,161, 300 69, 432, 753 239, 655 649,124,432 301, 206 2, 044, 057, 746 Amount 5fjt 899 39, 296 29, 660 24, 684 20, 742 73,410 84, 419 50, 979 34,926 26, 321 71, 592 30, 278 14,905 8,111 6, .109 7, 584 4,450 5, 545 2, 525 3,484 685 267 132 $2, 640,064 5, 653,922 7, 233, 587 8, 500,895 9, 228,354 53,130,333 120, 749, 559 125, 057, 068 120, 681, 238 118,392,896 491, 322,057 365,095,062 25*?, 700,170 182, 730, 568 166,522,402 261, 343, 348 198, 546, 686 337, 362, 603 217, 734,428 511,432,487 234, 768, 705 180,939,561 271,264,733 5U7, 003 4, 247, 030, 726 Loss from sale of real estate, stocks, bonds, etc., other than reported for tax credit on capital net loss from sale of assets held more than 2 years Number of times Amount item occurs 6,183 4, 669 3,914 3. 215 2,752 10,186 11,908 7,010 4,711 3, 479 9,280 4,040 2,214 1, 416 930 1,165 676 886 441 554 119 41 19 79,808 1 $293,804 673, 998 903,289 1,112, 560 1, 227, 748 7, 354, 050 17, 220, 275 17, 278,804 16,411,110 15, 635,258 65, 962,214 49, 664,478 38,320, 774 31,788,392 25, 593,184 40,429, 556 30.379, 284 53^ 931,895 37,969,249 80,225, 572 39,876, 298 26, 977, 916 33,193,116 632,482,824 12 STATISTICS OF INCOME Frequency distribution by size of certain items of income and deductions, on individual returns for 1929,^ of net income of $5,000 and over, showing for each distribution the number of times the item occurs and the total income and deduction— Continued Capital net gain from sale of assets held more than 2 years Capital net loss from sale of assets held more than 2 years Number of times item occurs Number of times item occurs Size of specific income and deductions (Thousands of dollars) Under 0.1__ _. 0.1 under 0 2 0.2 under 0.3 0.3 under 0 4 0.4 under 0.5 0.5 under l._ 1 under 2 2 under 3— 3 under 4 4 under 5 . 5 under 10 10 under 15 15 under 20 20 under 25 25 under 30. 30 under 40 40 under 50 50 under 75 75 under 100 100 under 250 250 under 500. 500 under 1,000 1,000 and over. _ . _ .. . _ _ . -_ Total _ . _ Amount Amount 321 282 234 215 179 772 1,083 824 736 592 2,159 1, 501 1,273 1,078 973 1,481 1,225 1, 735 1,634 3, 471 1,024 473 285 $16, 666 40, 692 57, 066 73,646 79, 570 573, 294 1, 586, 269 2, 042, 001 2, 569, 755 2, 645, 370 15, 945, 861 19, 311, 507 22,152, 621 24, 082, 763 26, 717, 614 51, 555, 353 55, 053, 893 104, 900, 968 135,495, 218 498, 366, 625 352, 707, 275 328, 724, 467 702,005,058 153 123 112 83 90 283 382 247 179 165 467 216 149 88 52 87 52 64 48 60 9 1 1 $7, 344 17, 976 27, 216 28, 672 40, 224 211, 496 553, 264 C00, 792 616, 440 739, 672 3, 350,160 2, 676,968 2, 606,112 1, 974,168 1,442,456 3,032,024 2, 348, 792 3, 834, 944 4, 097, 384 8, 760, 584 2, 970, 616 727, 680 2, 362, 584 23, 610 2, 346, 703, 552 3, 111 43, 027, 568 NET PROFIT FROM BUSINESS REPORTED ON RETURNS OF NET INCOME OF $5,000 AND OVER, BY INDUSTRIAL GROUPS (INDIVIDUAL RETURNS) The net profit from business (other than from partnerships) reported by returns, Form 1040, of net income of $5,000 and over, 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 individual making the return. The distribution by industrial divisions of business profits reported on returns, Form 1040, showing net income of less than $5,000, is not given. The sample of these returns on which the Statistics of Income estimates are based is not considered sufficiently comprehensive for these detailed figures concerning net profit from business. 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. 13 STATISTICS OF INCOME Net profit from business, by industrial groups, showing number of businesses and total net profit from business reported on individual returns for 1929, showing net income of $5,000 and over; also grand totals for prior years Number of Per cent Net profit from Per cent business businesses; 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 Metals and metal products All other manufacturing industries 19,306 1,558 Total manufacturing.. Construction Transportation and other public utilities. Trade_. 13,655 3,181 2,522 219 96 778 160 2,332 484 485 2,165 1,233 Service—professional, amusements, hotels, etc Finance'—banking, insurance, real estate, stock and bond P brokers, etc Business not sufficiently defined to be classed with any other division Grand Grand Grand Grand Grand Grand Grand Grand Grand Grand 1 total, 1929 total, 1928 total, 1927 total, 1926 total, 1925 total, 1924 total, 1923 total, 1922 total, 1921 total, 1920 11,551 2, 567 62. 665 91, 587 12, 695 12, 891 228,475 220,159 212, 919 218,148 203, 576 __ _._. 0) 0) 0)1 C) 0) 1.40 1.10 .10 .04 .34 .07 1.02 .21 .21 .95 .54 $113, 322, 368 16,097, 499 6.17 26,141, 073 24,806, 626 2, 365, 292 1,214,186 6, 926, 496 1, 712,073 19, 729, 701 5, 695, 699 3, 952, 879 22,161,634 15, 737, 402 1.42 1.35 .13 .07 .38 .09 1.07 .31 .22 1.20 130, 443,061 7.10 5.06 1.12 27.43 102,022,908 19, 694, 332 458, 603, 240 5.56 1.07 24.97 40.09 762, 533,196 41.53 5.55 140, 645, 358 7.66 5.64 100. 00 92, 966, 568 1,836, 328, 530 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 5.06 100.00 Not available. T A X E S P A I D O T H E R T H A N F E D E R A L I N C O M E T A X A N D I N T E R E S T P A I D AS R E P O R T E D ON R E T U R N S OF N E T I N C O M E OF $5,000 A N D OVER ( I N D I V I D U A L RETURNS) In basic Tables 8 and 8A, pages 78-79, taxes paid other than Federal income tax or income and profits taxes paid foreign countries or possessions of the United States allowed as a deduction, and interest paid as reported in the returns of net income of $5,000 and over, are distributed by States and Territories and by net income classes, respectively. The amounts are shown separately as reported in business deductions in Schedule A (Income from business or profession) and in deductions from total income. Taxes paid other than Federal income tax are reported under "Deductions" in the individual income-tax return (item 14 on Form 1040) in accordance with the following instructions: Enter as item 14 personal taxes and taxes paid on property not used in your business or profession, not including those assessed against local benefits of a kind tending to increase the value of the property assessed. Do not include 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 taxes claimed as a credit in item 54. Taxes paid on business property or for carrying on business as reported under business deductions in item 12, Schedule A, "Income from business or profession," do not include Federal income taxes, taxes assessed against local benefits of a kind tending to increase 14 STATISTICS OF INCOME the value of property, nor taxes imposed upon sales by manufacturers. Amounts tabulated do not include taxes reported on Form 1040F, Schedule of farm income and expenses. Interest paid is reported under " Deductions" in the individual income-tax return (item 13, Form 1040) in accordance with the following instructions: Enter as item 13 interest paid on personal indebtedness as distinguished from business indebtedness (which should be deducted under Schedule A or B). Do not include interest on indebtedness incurred to purchase or carry obligations or securities the interest upon which is wholly exempt from taxation. Interest paid on business indebtedness to others is reported under business deductions in item 11, Schedule A, "Income from business or profession," in accordance with the following instructions: Enter on line 11, interest on business indebtedness. Do not include interest to yourself on capital invested in or advanced to the business. The taxes paid, other than Federal income tax and certain income taxes paid foreign countries, and interest paid, reported on returns of net income under $5,000, are not included, as the sample of the returns is not considered sufficiently comprehensive to determine these items accurately. Below are shown in aggregates for the years for which the data are available the taxes paid other than Federal income tax and certain income taxes paid foreign countries, and the interest paid as reported on returns of net income of $5,000 and over: Taxes paid other than Federal income tax1 and interest paid} individual returns for 1927-1929, of net income of $5,000 and over Taxes paid other than Federal income tax1 Year Total 1929 1928 _ 1927 Reported in Reported general in business deductions deductions Interest paid Total Reported in Reported in business general deductions deductions $532, 798,878 $479, 099,835 $53, 699, 043 $958, 958, 653 $886,187, 377 $72, 771, 276 527,893,669 475, 422,144 52, 471, 525 940,615, 916 866, 057, 874 74,558, 042 485, 969, 727 440, 973, 832 44, 995,895 * Excludes also certain income tax paid foreign countries. (See p. 8.) WHOLLY AND PARTIALLY TAX-EXEMPT OBLIGATIONS, RETURNS OF NET INCOME OF $5,000 AND OVER (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 net income classes reported by 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. Since bond holdings are subject to variation during the year, the amount of bonds reported may include bonds for which no interest was received or accrued, and, vice versa, the interest reported may include interest on bonds which are aot included in the amount of bonds reported. 15 STATISTICS OF INCOME Tax-exempt obligations reported in individual returns for 1929 of net income oj' $5,000 and over, showing amounts owned and interest received, by nature of obligation and by net income classes Interest received Amount owned Wholly tax- Net income classes (Thousands of dollars) 5 under 6 6 under 7 7 under 8 Sunder 9 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 60under 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 Total $98, 694, 034 90, 433, 756 81, 039, 519 79, 381, 087 81, 008, 826 72, 299, 968 61, 800,246 54, 407, 285 66,102, 246 57, 936, 972 256, 467, 738 215, 317, 875 182,999,133 292, 333, 667 245, 723, 935 219, 423, 500 220, 276, 974 188, 489, 495 172,140, 504 116,597,289 488,375,417 308, 087, 249 176, 243, 082 141, 766, 592 217, 310, 223 190, 776, 575 278, 202, 611 104, 421,184 125,726,856 125, 284, 405 76,175, 839 42,195, 870 22, 868, 465 222, 836, 942 exempt obligations of the United States and its possessions, and securities issued under Obligations the Federal of States and farm loan act; Territories partially or political tax-exempt subdivisions Liberty bonds, thereof Treasury certificates of indebtedness, Treasury saving certificates, and Treasury notes $38, 574, 514 35, 561, 575 30, 718, 050 34, 792, 229 34, 882, 701 30, 027, 316 22, 293,402 19,911,551 29, 483, 665 28, 607, 295 113, 566, 091 101, 304, 285 94,331,972 154,149, 626 150. 726, 836 126^ 421, 088 141,068,688 131, 445, 772 115,286,706 76, 867, 912 334,616,113 218, 072, 086 113,780,894 88, 751, 876 143,152,099 138, 291, 092 194, 596, 709 72, 754, 383 90, 982, 040 95, 436, 393 50, 748, 997 32, 222, 570 18, 516, 265 97, 299,864 5, 373,145, 359 3,199, 242, 655 Total Wholly taxexempt obligations of the United States and its possessions, and securities isObligations sued under of States the Federal and Terri- farm loan act tories or and partially political tax-exempt subdiviLiberty bonds, sions there- Treasury cerof tificates of indebtedness, Treasury savings certificates, and Treasury notes $1, 967, 595 1, 941, 790 1, 719, 477 1, 718,155 2, 478,189 1, 568, 278 1, 222,194 1,125, 488 1, 467, 887 1, 441,189 6, 570, 265 5, 798, 365 5, 323, 251 8, 591, 071 8, 845,188 7, 718, 818 6, 980, 021 6, 547, 217 6,287,115 4, 024, 964 17,491, 735 10,430, 552 6, 460, 488 5, 022, 416 7, 453, 665 7, 437, 360 9, 394, 739 3, 869,418 4, 053, 437 6, 383, 029 2, 437, 307 1,001,560 780, 972 4, 000,159 $2,714,638 2, 503, 706 2,232,037 2,622, 793 2, 030, 268 1, 723,149 1, 801, 049 1, 664, 222 1, 664, 555 1, 277,631 6,427, 802 5, 560, 571 4, 072,194 6, 716, 462 5, 343, 735 4,438,107 3,626, 781 2, 758, 446 2, 332, 529 1, 956, 469 6,675, 509 3, 744, 751 2, 930, 366 2, 385,824 3, 397, 789 2, 524,452 3, 609, 523 1, 500, 825 1, 762, 630 1, 468, 860 1,027, 776 408, 717 311,627 5,172,197 2,173, 902, 704 269, 941,344 169, 553, 354 100, 387, 990 $60,119,520 54, 872,181 50, 321, 469 44, 588, 858 46,126,125 42, 272, 652 39, 506, 844 34, 495, 734 36, 618, 581 29, 329, 677 142, 901, 647 114,013,590 88, 667,161 138,184. 041 94, 997, 099 93, 002, 412 79, 208, 286 57, 043, 723 56, 853, 798 39, 729, 377 153, 759, 304 90, 015,163 62, 462,188 53, 014, 716 74,158,124 52, 485, 483 83, 605, 902 31, 666, 801 34. 744, 816 29, 848. 012 25, 426, 842 9, 973, 300 4, 352, 200 125, 537, 078 $4,682, 233 4, 445,496 3, 951, 514 4, 340, 948 4, 508, 457 3,291, 427 3, 023, 243 2, 789, 710 3,132, 442 2, 718, 820 12, 998, 067 11,358,936 9, 395, 445 15, 307, 533 14,188, 923 12,156, 925 10, 606, 802 9, 305,663 8, 619, 644 5, 981, 433 24,167, 244 14,175, 303 9, 390, 854 7, 408, 240 10, 851, 454 9, 961, 812 13, 004, 262 5, 370, 243 5, 816, 067 7, 851, 889 3, 465, 083 1, 410, 277 1, 092,599 9,172, 356 RETURNS FOR 1929 ON FORM 1040 WITH NO N E T INCOME (INDIVIDUAL RETURNS) As noted on page 2, the general tables for individual returns in the Statistics of Income reports 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, irrespective of the amount of statutory net income or deficit, file an income-tax return. Tabulations prepared from these returns by deficit classes and by sources of income and deductions are shown below. The distribution of the returns by States and Territories is shown in basic Table 11 A, page 259. 16 STATISTICS OF INCOME Individual returns for 1929 on Form 10 40 with no net income, by deficit showing the number of returns and the deficit Number of returns Deficit classes (Thousands of dollars) Under 5 5 under 10 10 under 25 25 under 50 50 under 100 100 under 150 150 under 300 300 under 500 500 under 1,000 1,000 and over Total Deficit 59, 292 13, 694 11, 414 4,558 2,163 649 536 151 60 28 $99,068, 736 97,014, 528 187,912,034 158, 832,081 149,683,088 78, 408, 691 110,106,137 57, 726, 795 40, 338,806 46,039,476 92, 545 1, 025,130, 372 Individual returns for 1929 on Form 1040 with no net income, showing sources of income and deductions Sources of income and deductions Amount Wages and salaries Business 1 _ Partnership Profit from sale of real estate, stocks, bonds, etc., other than taxed as 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 on Government obligations not wholly exempt from tax Dividends1 on stock of domestic corporations Fiduciary Interest and other income,. $199,654,006 58,413, 212 49, 533,482 Total income. General deductions: Taxes paid other than income tax Contributions Net loss from sale of real estate, stocks, bonds, etc., other than reported for tax credit on capital net loss from sale of assets held more than 2 years Miscellaneous deductions 902, 250, 938 85, 264, 983 1,425, 583 79, 983, 981 2,863, 955 297, 726, 288 12, 208, 790 115,176, 658 156, 054, 345 13, 015, 814 838, 983,901 919, 327, 250 1, 927, 381, 310 Total deductionsDeficit 1, 025,130, 372 1 Does not include capital net gain from sale of assets held more than 2 years, dividends on stock of domestic corporations, or taxable interest on obligations of the United States, which items are reported under their respective classifications. RETURNS FOR 1928 ON FORM 1040 WITH NO NET INCOME (INDIVIDUAL RETURNS) Supplementing the data for individual income tax returns for 1928, Form 1040, with no net income, as shown on page 24 of Statistics of Income for 1928, there is given below a tabulation of the returns, distributed by deficit classes, showing the number of returns and amount of deficit: Individual returns for 1928, on Form 1040, with no net income, by deficit classes, showing number of returns and deficit Deficit classes (Thousands of dollars) Under 5 5 under 10 10 under 25 25 under 50—_ 50 under 100 100 under 150 Number of returns .. 55,121 8,639 5,914 1,849 814 222 Deficit $98, 743, 755 60,906,165 91,174,468 63, 251,006 55, 917,697 26,891,416 Number of returns Deficit classes (Thousands of dollars) 150 under 300 300 under 500 500 under 1,000 1,000 and over. Total _. Deficit 180 52 30 8 $36, 870, 598 18, 903,153 19, 519, 868 27,035, 246 72,829 499,213,372 17 STATISTICS OF INCOME NUMBER OF RETURNS BY COUNTIES AND CITIES (INDIVIDUAL RETURNS) The number of individual income tax returns filed for 1929, segregated by counties, by cities, and by townships having a population of 1,000 and over in the 1930 census, is shown in basic Table 11 (pp. 165-258). The number of returns in this table includes all returns filed—that is, includes those reported on Form 1040, showing no net income, which are not included in the other general tables. These returns are filed in accordance with the statutory requirements that every individual with gross income of $5,000 and over, regardless of the amount of net income, file an income tax return. The data from these returns are not included in the other general tables of this report but are shown separately on pages 15, 16, and 259. For the years 1928 and 1929 the collectors of internal revenue were asked for an actual count of the index cards prepared from the returns filed in each collection district. Previous to 1928 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 count of returns by the numerous civil divisions involved is impossible except through the expenditure of considerable time and money. 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 on Form 1065. The number of partnership returns filed for 1917-1929, inclusive, is as follows: Number 1917 1918 1919 1920 1921 1922 1923 31,701 100,728 175,898 240,767 259,359 287,959 304,996 Year— 1924 1925 1926 1927 1928 1929 Number 321,158 309,414 295,425 282,841 272,127 263,519 CORPORATION INCOME-TAX RETURNS The number of income-tax returns filed by corporations for 1929 was 509,436, as against 495,892 for 1928. Of the total number of returns for 1929, 269,430 were filed by corporations reporting net income, 186,591 by corporations reporting no net income, and 53,415 by inactive corporations reporting no income data. The returns filed included 8,754 consolidated returns for groups of affiliated corporations, of which 5,408 showed net income and 3,346 showed no net income. The aggregate net income of all corporations reporting net income was $11,653,886,002 and the tax liability $1,193,435,832. The aggregate net income of corporations filing consolidated returns was $5,953,845,059 and the tax liability $631,374,733. Separate tabulations of returns filed for fiscal years (not ending December) and for fractional (part) years, shown on pages 29-30, make it possible to segregate data for calendar year accounting periods and for other accounting periods. In addition, separate tabulations of data from consolidated returns are shown on pages 26-28, from 18 STATISTICS OF INCOME which the significance of this form of return can be appraised. Consolidated returns represent the composite 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 and segregated according to " Corporations reporting net income/' "Corporations reporting no net income/' and "Inactive corporations—no income data reported." Basic Table 12 (pp. 263-265) 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 $587,000,000, represent (1)4 per cent of the mean of the reserve funds and (2) 2 per cent of the reserve held for deferred dividends. (See paragraphs (2) and (4) of subdivision (a) of section 203 of the revenue act of 1928. See also T. D. 4231.) In basic Tables 14 and 15 (pp. 267-287) the special deductions for life insurance companies are included in "Miscellaneous deductions" under "Statutory deductions." Corporation returns for 1929} by major industrial groups, showing for corporations reporting net income and no net income, number of returns and per cent of total; gross income, deductions, net income or deficit, net loss for prior year, income tax and percentages; also number and per cent of returns for inactive corporations 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 1 2 Corporations reporting net income Total number Number Per cent of reof total Gross income 2 Deductions 2 of turns returns reporting 4,407 5,211 41.52 28.54 $636, 227, 061 3, 031,405, 363 $563, 426, 338 2, 600, 878, 421 9,288 8,104 1,349 311 4,195 1,406 7,331 4,073 2,572 12, 864 3,995 55,488 10,462 59.69 55.40 54.46 48.75 53.31 65. 55 63.37 54.27 53.40 61.12 48.31 57.49 52.45 10,862, 489, 504 5,902, 286,973 1, 258, 770, 650 916,242,157 1, 978, 584,137 1,546,671,700 2, 468, 282, 987 9, 550, 544, 726 1, 389, 486, 368 22,125, 989, 096 1,880,411,182 10,189, 621, 801 5, 578,313, 214 1,181, 967, 616 859, 918, 523 1,842, 972, 299 1,422, 325,143 2,197, 453, 755 8, 639,032,666 1, 225, 839, 972 19, 834, 222, 227 1, 692,076,141 59,879, 759, 480 2, 291, 630,455 54, 663, 743, 347 56.84 59.25 15, 584, 026.106 34, 264,085,954 13, 491, 372, 099 33,114,850,677 39, 642 13, 614 78,606 20, 230 51.03 3,051, 820,187 2, 737, 393, 987 150, 588 17, 247 509, 436 80, 260 1,152 269, 430 53.30 6.68 52.89 10,872, 951,179 21,885,935 3 8, 675, 411, 816 19, 574, 396 129, 633, 791, 720 117, 979, 905, 718 10,615 18,261 15, 561 14,629 2,477 638 7,869 2,145 11, 569 7,505 4,816 21,047 8,269 96,525 | 19, 947 23, 951 132,660 Fiscal year returns are included. (See p. 1.) Cost of goods sold included. (See p. 2.) 3 2,113,254, 637 Includes special nonexpense deductions of life insurance companies. (See p. 18.) 19 STATISTICS OF INCOME Corporation returns for 1929, by major industrial groups, showing for corporations reporting net income and no net income, number of returns and per cent of total; gross income, deductions, net income or deficit, net loss for prior year, income tax and percentages; also number and per cent of returns for inactive corporations— Continued Corporations reporting net income—Continued Income tax Industrial groups Net income Net loss for prior year Amount $72,800, 723 $4,917,952 Agriculture and related industries 430, 526, 942 20,488, 030 Mining and quarrying Manufacturing: Food products, beverages, and tobacco _ 672,867, 703 15, 541, 248 Textiles and textile products 11,404, 637 323, 973, 759 Leather and leather products.76,803,034 1, 375, 533 56, 323, 634 Rubber and related products. 1,057, 550 Lumber and wood products 135,611,838 7, 505, 453 Paper, pulp, and products 124, 346, 557 2, 825, 629 Printing and publishing 270,829, 232 4, 881, 422 Chemicals and allied substances 911,512,070 16, 509, 969 3,081, 354 Stone, clay, and glass products 163, 646, 396 Metal and metal products 2.291, 766,869 126, 780, 746 All other manufacturing industries.. 188, 335, 041 8, 780, 560 Total manufacturing Construction Transportation and other public utilities Trade Service—professional, a m u s e m e n t s , hotels, etc Finance—banking, insurance, real estate and holding companies, stock and bond brokers, etc „_„ Nature of business not given Grand total Per cent Per cent of total of net tax income $6, 783, 059 44,318, 798 9.32 10.29 0.57 3.71 70,863, 295 33,196, 946 8,109, 399 6,054, 979 13,436,661 13,222,001 28,017,073 98,124,032 17, 267, 685 236,493, 687 19, 267. 463 10.53 10.25 10.56 10.75 9.91 10.63 10.34 10.76 10.55 10.32 10.23 5.94 2.78 .68 .51 1.13 1.11 2.35 8.22 1.45 19.81 1.61 45.59 5, 216, 016.133 199, 744,101 544, 053, 221 10.43 178,375, 818 11, 386, 583 16, 518, 914 9.26 1.38 2,092, 654,007 1,149, 235, 277 47, 763, 382 42, 252, 992 222,483, 396 107,148, 648 10.63 9.32 18.64 8.98 314, 426, 200 16,875,833 29, 632, 299 7.24 2.48 222,403,102 94, 395 10.12 4.08 18.64 .01 1,193,435,832 10.24 100.00 2,197, 539, 363 2, 311, 539 11,653,886,002 392,177, 216 Inactive corporations—No income data reported Corporations reporting no net income Industrial groups Number Per cent of of total Gross income2 returns reporting Agriculture and re47.32 lated industries... $246, 280,235 5,023 Mining and quarrying .__ 39.92 1,016,183, 538 7,291 Manufacturing: Food products, beverages, and tobacco 5,557 35.71 3, 905,162, 329 Textiles and textile products 42.63 2, 330, 930, 500 6,236 Leather and leather products 1,084 43.76 482,401,853 Rubber and related products 47.49 510, 967,122 303 Lumber and wood products _., 3,294 41.86 816,193,673 Paper, pulp, 249, 444,280 and products31.37 673 Printing and 402, 692,499 publishing I 33.18 3,839 2 Cost of goods sold included. (See p . 2.) Deductions 2 Deficit Number of rePer cent turns $53, 543, 368 1,185 11.16 1, 214,623,146 198, 439, 608 5,759 31.54 3, 997, 824,889 92,662, 560 716 4.60 2,493, 999, 597 163,069,097 289 1.97 518, 769, 912 36, 368,059 44 1.78 550,158, 537 39,191, 415 24 3.76 884,692,348 68,498,675 269, 337,219 19,892, 939 450,441,211 47,748, 712 $299,823, 603 4.83 3.08 399 3.45 20 STATISTICS OF INCOME Corporation returns for 1929, by major industrial groups, showing for corporations reporting net income and no net income, number of returns and per cent of total; gross income, deductions, net income or deficit, net loss for prior year, income tax and percentages; also number and per cent of returns for inactive corporations— Continued Inactive corporations—No income data reported Corporations reporting no net income Industrial groups Number Per cent of of total Gross income2 returns reporting ManufacturingContinued. Chemicals and allied substances Stone, clay, and glassproducts. Metals, and metal products All other manufacturing industries Total manufacturing-.. C onstruction 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._ Deductions Deficit Number of re- Per cent turns 2,998 39.95 $737,015, 934 $793,992, 365 $56,976,431 434 5.78 1,989 41.30 265, 729, 926 299,168, 573 33,438,647 255 5.30 7,292 34.65 1,966,590,469 2,136, 703,684 170,113,215 891 4.23 3,477 42.05 585,156, 712 667,440, 571 82,283,859 797 9.64 38.06 12, 252, 285,297 13, 062, 528, 906 810,243,609 4,295 4.45 7,896 39.58 790,254,071 860, 320, 214 70,066,143 1,589 7.97 7,994 50,483 33.38 38.06 1, 500, 004, 225 9, 230,446, 718 1, 690,696,092 9, 649,844, 945 190, 691,867 419, 398, 227 2,343 3,571 9.78 2.69 15,737 39.70 1,140, 089,140 1,294,303, 748 154,214, 60S 3,675 9.27 53,677 35.64 4, 786, 459,453 ^ 5, 795, 286, 883 1,008,827, 430 1,748 10.13 36,742 186, 591 16,651 11.06 8, 703, 375 14,347 83.19 36.63 30, 987,717,461 33,901,845, 696 2, 914,128, 235 53,415 10.48 25, 714, 784 34,418,159 2 Cost of goods sold included. (See p. 2.) ' Includes special nonexpense deductions of life insurance companies. (See p. 18.) NET LOSS FOR PRIOR YEAR (CORPORATION RETURNS) The net loss during a given taxable year in a trade or business regularly carried on by the taxpayer, as specifically defined in the revenue 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. The excess net losses being of prior origin are, therefore, not included in the current year deductions in arriving at the net income figure. Only the reported l' 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 for 1922 to 1929, inclusive, is given below: Year— 1922 1923 1924 1925 Amount $501,780,287 578, 307, 088 219, 727, 166 243, 078, 565 Year— 1926 1927 1928 1929 Amount $235,851,012 244, 293, 375 301, 146, 176 392, 177, 216 STATISTICS OF INCOME 21 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 $25,330, 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. 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 1929, are shown below: Net income $11, 653, 886, 002 Net income not subject to tax: Net loss for prior year $392, 177, 216 Specific credit of $3,000 for corporations with net income not in excess of $25,000 and a variable amount in excess of $25,000 but not in excess of $25,330 (estimated on the basis of capitalizing 1 tax liability) 438, 766,086 Estimated total of net income not subject to tax 830, 943, 306 Estimated net income subject to tax (estimated on the basis of capitalizing tax liability) 10, 822, 942, 696 INCOME AND PROFITS TAXES PAID TO FOREIGN COUNTRIES OR POSSESSIONS OF THE UNITED STATES (CORPORATION RETURNS) 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 1925-1929, inclusive. These amounts are tax credits and have not been deducted from the figures on tax shown in the tables of this report. They should be deducted in order to determine Federal income tax liability of corporations. Income and profits taxes paid foreign countries—Corporation returns for 1925-1929 Year— Amount 1925 $20, 139, 995 1926 21, 653, 994 1927 24, 236, 955 1928 32, 487, 634 1929 35, 221, 708 DIVIDENDS DISTRIBUTED (CORPORATION RETURNS) The amount of cash and stock dividends paid to shareholders on the capital stock of domestic corporations, other than life insurance companies, as reported in the corporation income tax returns for 1929, is shown by States and Territories in basic Table 13 (p. 266) and by industrial divisions in basic Table 14 (pp. 267-283). Total 1 These figures were obtained by capitalizing the $1,193,435,832 tax liability partly on the basis of the 11 per cent rate and partly on the basis of the 12 per cent rate. Of this tax liability, $1,023,843,716, representing income tax on calendar year returns, and $42,862,818, representing income tax on part year 1929 returns, were capitalized on the 11 per cent base. Income tax of $126,729,298, representing tax liability reported on fiscal year returns reporting income of corporations whose accounting period ended within the period from July 1,1929, to June 30,1930, was capitalized on a combination of the 11 per cent and 12 per cent base in proportion to the distribution of income under the respective rates. The total obtained by this process of capitalization represents the total net taxable income. The difference between the total net income and the sum of the prior year losses and the net taxable income represents the amount of the specific credit allowed corporations. 22 STATISTICS OF INCOME dividends, distributed by corporations for the years 1922 to 1929, inclusive, are given below: Cash and stock dividends paid by corporations, other than life insurance companiest corporation returns for 1922-1929 Aggregate Corporations reporting net income Corporations reporting no net income Year 1922. 1923. 1924 1925 1926 1927 i 1928 1929 Cash dividends Stock dividends Cash dividends Stock dividends Cash dividends $3,436, 715,104 4,169,117, 678 4, 338,822,858 5,189,474, 507 5, 945, 292,657 6, 423,176, 206 7, 073, 723, 451 8, 355,661, 745 $3, 348,049,865 891, 285, 583 510, 525,809 544, 431, 367 757, 649, 610 702, 501, 245 550, 12S,426 1, 288, 642, 553 $3,182,869, 985 3,820, 619, 642 3,994,990, 754 4,817, 301, 320 5, 530, 210, 586 5, 785,475, 573 6, 585,169,181 7,841,802,135 $3,166,915, 574 787,167,102 466,820, 095 502,489, 520 710, 219,451 642,177,901 509,852, 997 1,193,896, 039 $253,845,119 348,498, 036 343,832,104 372,173,187 415, 082,071 637, 700,633 488, 554, 270 513,859, 610 Stock dividends $181,134, 291 104,118,481 43, 705, 714 41,941,847 41, 430,159 60,323,344 40, 275, 429 94, 746, 514 i Revised figures. COMPILED RECEIPTS AND STATUTORY DEDUCTIONS (CORPORATION RETURNS) 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. 267-283). Compiled receipts consist of reported taxable income (gross sales, gross profits from operations other than amounts tabulated as gross sales, interest received, rents received, profits from sale of real estate, stocks, bonds, and other capital assets, and other items of taxable income grouped as "Miscellaneous") and nontaxable income items of major importance (dividends received 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, compensation of officers, interest paid, taxes paid other than income tax, bad debts, depreciation and depletion, and items not classified grouped as "Miscellaneous deductions." Three items of information are also included relative to tabulated gross sales—profit from sales of corporations reporting profit from sales; loss from sales of corporations reporting loss from sales; and profits less losses from sales. The first two of these items of this classification are published in this volume for the first time. The amounts shown under "Gross profits from operations other than amounts tabulated as gross sales" and "Miscellaneous receipts "are not comparable with these items for earlier years, due to changes made in the classification of items. For certain industrial divisions "Transportation and other public utilities; service—professional, amusements, hotels, etc.; finance—banking, insurance, real estate and holding companies, stock and bond brokers, etc.; and nature of business not given," amounts formerly included under "Miscellaneous receipts," are included in this tabulation under "Gross profits from operations other than tabulated as gross sales." "Miscellaneous receipts" are further affected by the separate classification for the first time of "Rents received" and "Profits from sale of real estate, stocks, bonds, and other capital assets." l i For captions under which receipts and deductions are returned by corporations, see Form 1120, a sample of which follows page 411. 23 STATISTICS OF INCOME This basic table also shows the compiled net profit (or compiled net deficit), statutory net income or deficit, total income tax, and compiled net profit after deducting tax. Compiled net profit is the excess of 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 aggregate data for all corporations; part 2, for corporations reporting net income; and part 3, for corporations reporting no net income. Basic Table 15, pages 284-287, shows for all corporations the income and deduction items expressed in percentages of total compiled receipts and net income, tax, and profit after deducting tax expressed as percentages of compiled net profits. For all corporations, compiled net profits were reported as $11,869,507,095 for 1929, as compared with $10,736,745,731 for 1928—an increase of about 10.55 per cent. The compiled net profits of corporations reporting net income for 1929 were $14,273,580,309, as compared with $12,700,843,600 for 1928. The compiled net deficit of corporations reporting no net income for 1929 was $2,404,073,214, as compared with $1,964,097,869 for 1928. DISTRIBUTION BY NET INCOME OR DEFICIT CLASSES (CORPORATION RETURNS) The following table of corporation returns, distributed by net income and deficit classes, shows the number of returns, amount of net income or deficit, amount of tax, and relative percentages; also the number of returns filed for inactive corporations. Basic Table 18 (pp. 327-331) shows the returns distributed by net income and deficit classes and by industrial divisions. Corporation returns for 1929 by net income and deficit classes, showing number of returns, net income or deficit, taxy and percentages Net income classes (Thousands of dollars) Under 1 1 under 2 2 under 3 3 under 4 4 under 5. - __ 5 under 10 10 undpr 15 15 under 20 20 under 25 25 under 50 SOunder 100 . 100 under ?50 250 under 500 500 under 1 000 1,000 under 5,000 5,000 and over Total Returns showing net income Number Per cent 69, 456 41, 292 37, 675 19, 458 11,795 29, 627 13, 399 8,424 6 641 12, 397 8,316 5,974 2, 283 1 344 1, 049 300 25. 78 15 32 13. 9S 7.22 4.38 11. CO 4.97 3.13 2 46 4.60 3.09 2 22 .85 50 .39 . 11 269, 430 100. 00 Tax Net income Amount $29, 2S0, 602 61, 040. 738 94, 817. 771 66. 919, 938 52, 715, 622 209, 763. 890 164, 277, 3S5 145, 907, 739 149 680 071 441, 614,858 582, 907. 689 9 9 3, 943, 997 790, 186, 327 932 109 935 2,116,780,261 4, 885, 929,179 11, 653,886,002 Per cent .25 .52 .81 .57 .45 1.80 1.41 1. 25 1 29 3.79 5.00 7 93 6. 83 8 00 18. 17 41.93 100. 00 Amount $8, 258 12, 051 27, 871 871,125 1, 668,867 11,616,751 12,097, 585 12, 059,108 13 233,873 44, 889, 497 60, 947, 504 98,151,122 85, 584, 561 100 591 491 227, 989, 693 523, 686, 475 1,193, 435, 832 Per cent 0.001 .001 .003 .073 .139 .973 1.01 1.01 1 11 3.76 5.11 8.23 7.17 8 43 19. 10 43.88 100. 00 24 STATISTICS OF INCOME Corporation returns for 1929 by net income and deficit classes, showing number of returns, net income or deficit, tax, and percentages—Continued Returns showing no net income Deficit classes Deficit (Thousands of dollars) Number Per cent Unde1' 1 1 undei 2 2 under 3 3 under 4 4 under 5 5 under 10 10 under 15 15 under 20 20 under 25 25 under 50 50 under 100 _ 100 under 250 250 under 500 _. 500 under 1,000 1,000 under 5,000 5,000 and over _. _ _ __. Total Inactive corporations, no income data reported . . . Amount Per cent 58,154 26,376 17, 520 12, 402 9,353 25, 028 11,127 6,130 4,009 8,448 4,243 2,444 749 341 244 23 31.17 14. 14 9.39 6.65 5.01 13.41 5.96 3.29 2.15 4.53 2.27 1.31 .40 . 18 .13 .01 $22,657,011 38, 777, 465 43, 590,179 43, 238, 723 41, 951, 077 178,511,551 136, 218, 726 106,492, 239 89, 8(50, 590 295, 037,155 295, 021, 990 371, 077,104 258, 989,634 236, 427, 681 468, 723, 308 287, 553,802 0.78 1.33 1.50 1.48 1.44 6.13 4.67 3.66 3.08 10.13 10.12 12.73 8.89 8.11 16.08 9.87 186,591 100 00 2, 914,128, 235 100. 00 53 415 ASSETS AND LIABILITIES (CORPORATION RETURNS) In the table immediately following are shown, for 398,815 corporations out of 456,021 active corporations filing income tax returns, a summary statement of the principal assets and liabilities as of December 31, 1929, or at the closeof the fiscal year nearest thereto, and a comparative statement showing by net income and deficit classes, the number of corporation returns filed and the number of balance sheets tabulated. The difference 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 basic Tables 19 and 20 (pp. 332-339) the same data are shown by industrial groups and by net income classes, respectively. Items not otherwise distributed are classified as " Miscellaneous assets" or "Miscellaneous liabilities/7 among which are the following: Miscellaneous assets.—Copyrights; formulas; good will; patents; trade-marks; sinking funds; other funds; deferred charges; organization expenses; suspense items; prepaid items; interest, discount, coupons, and dividends receivable; guaranty deposits, and deposits on contracts, meters, and leaseholds; cash value of life insurance; real estate by foreclosure. Miscellaneous assets of life insurance companies include stocks, bonds, loans, mortgages, bills receivable, and uncollected premiums. Miscellaneous liabilities.—All reserves other than surplus reserves and reserves for depreciation and bad debts; accrued expenses; deferred and suspense items; funds held in trust; borrowed securities; discount and dividends payable; outstanding coupons and certificates; overdrafts. Miscellaneous liabilities of life insurance companies include policy claims and value of outstanding policies and annuities. Miscellaneous liabilities of banks include deposits (time, saving, demand, etc.) and bank notes in circulation. Amounts under "Miscellaneous assets" for 1929 are not comparable with preceding years due to the separate classification for the first time of "Investments other than tax-exempt." 25 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 31, 1929,or at the close of the fiscal year nearest thereto, by corporations reporting net income and no net income Assets and liabilities Corporations reporting net income Aggregate Assets: Cash (in till and deposits in banks) $22,371,167, 749 Notes receivable 1 and accounts receivable less re66,810, 463, 619 serve for bad debts) 21,910, 972, 773 Inventory Tax-exempt investments—Obligations of Sti ,tes and Territories or political subdivisions; se 3urities issued under the Federal farm loan act a] id obligations of the United States or its possessi >ns 10,338, 363,877 Investments other than tax-exempt—Stocks bonds, 55, 844,147,801 mortgages, loans, real estate, etc Capital assets—Real estate, buildings, equi Dment, 116, 446,100, 356 etc. (less depreciation) . 42,056, G93, 336 Miscellaneous assets not distributed Total assets 2 Liabilities: Notes and accounts payable Bonded debt and mortgages Miscellaneous liabilities not distributed Capital stock— Preferred C ommon Total capital stock Surplus Less deficit Net surplus Total liabilities 2 Corporations reporting no net income $18, 933,169, 752 $3, 437, 997, 997 55,146, 040, 239 17,141,627, 589 11, 664, 423, 380 4, 769, 345,184 8,195, 240, 529 2,143,123, 348 43, 050,683,133 12, 793, 464, 668 91,711,742,379 33, 722, 514, 920 24, 734, 357,977 8,334,178, 416 335,777,909,511 267, 901, 018, 541 67,876, 890, 970 29, 452, 537, 280 46, 642, 534, 653 94, 713, G19, 470 19,195, 811, 544 35,225, 920, 810 78, 022, 407,139 10, 256, 725, 736 11.416, 613,843 16, 691, 212, 331 19, 738, 158, 740 90, 119, 7f,5, 237 14, 904,898, 208 09, 82(5, 597, 778 4, 833, 260, 538 20, 293,167, 459 109, 857, 923, 983 84. 731, 495, 986 25,126, 427, 997 60, G99, 18S. 747 5, 587, 894, 022 51.921,628,503 1, 190, 245, £01 8, 777, 580,184 4,391,649,121 55,111, 294, 125 50, 725, 383, 002 4,385,911,003 335, 777, 909, 511 207, 901, 018, 541 67,876, 890, 970 1 Includes loans and discounts from bank statements, which for 1923 were included in "Miscellaneous assets." 2 Less deficit. Number of corporation returns filed fo" 1929, and number of balance sheets tabulated, by net income and deficit classes Net income and deficit classe 3 (Thousands of dollars) Per cent of balance sheets to returns Number of returns Number of balance sheets 179, 676 58,091 12, 397 8,316 8,257 1,344 1,049 300 151, 427 57,039 12, 224 8,195 8,132 1, 306 1,021 293 84.28 98.19 98.61 98.54 98.49 97.17 97.33 97.67 269, 430 239,637 88.94 123,805 46, 294 8,448 4, 243 3,193 341 244 23 101,187 42,434 7,926 4,031 3,022 329 228 21 81.73 91.66 93.82 95.00 94.64 96.48 93.44 91.30 186, 591 53, 415 159,178 85.31 509,436 398, 815 CORPORATIONS REPORTING NET INCOME Under 5 5 under 25 25 under 50 50 under 100 100 under 500 500 under 1,000 1,000 under 5,000 5,000 and o v e r . , . . . _ _ Total. CORPORATIONS REPORTING NO NET INCOME Under 5 5 under 25 25 under 50 50 under 100 100 under 500 500 under 1,000 1,000 under 5,000 5,000 and over _ _ Total Inactive corporations Grand total 26 STATISTICS OF INCOME CONSOLIDATED RETURNS (CORPORATION RETURNS) Of the total number of corporation income tax returns for 1929, 8,754 consolidated income tax returns were filed for affiliated corporations, as against 9,300 for 1928. This decrease was due for the most part to an additional restriction upon the filing of a consolidated return provided by section 141 (d), revenue act of 1928, applicable to the taxable year 1929 and subsequent taxable years, that where one or more chains of corporations were connected through stock ownership with a common parent corporation, at least 95 per cent of the stock of each of the corporations (except the common parent) be owned directly by one or more of the other corporations; and the common parent corporation own directly at least 95 per cent of the stock of at least one of the other corporations. For 1928 returns the single common parent was not essential and a consolidated return could be filed if at least 95 per cent of the stock of two or more corporations was owned by the same interests. Of the returnsfor 1929,5,408showed net income aggregating $5,953,845,059. The number of consolidated returnsfiledwas about 1.72 per cent of all corporation returns. However, the net income reported in consolidated returns was more than 51 per cent of the net income of all corporations reporting net income, and the tax 53 per cent of the total tax for all corporations. Presented below are tables prepared from the consolidated returns, showing the returns distributed by major industrial groups, by net income and deficit classes, and by number of subsidiaries. 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. 340-351).x This basic table also shows the compiled net profit (or net deficit), statutory net income or deficit, income tax, and compiled net profit after deducting tax. Part 1 of this b»isic table shows the data for all consolidated returns; part 2, for consolidated returns showing net income; and part 3, for consolidated returns showing no net income. Net profit as distinct from statutory net income reported by affiliated corporations filing consolidated returns showing net income for 1929 was $7,686,696,483, which was over 54 per cent of such net profit of all corporations filing returns showing net income. Compiled net deficit as distinct from statutory deficit reported in consolidated returns showing no net income for 1929 was $588,929,607, approximately 24 per cent of such net deficit of all corporations filing returns showing no net income. Compiled net profit less compiled net deficit of all consolidated returns for 1929 was $7,097,766,876, about 60 per cent of the amount reported in all corporation returns. 1 See p. 22 for definition of terms. 27 STATISTICS OF INCOME Consolidated corporation returns for 1929, by major industrial groups, 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 Consolidated returns showing net income Total number Number of returns of returns Gross income * Net income Industrial groups Agriculture and related industries _ Mining and quarrying Manufacturing: Food products, beverages, and tobacco Textiles and textile products Leather and leather products _-. Rubber and related products Lumber and wood products Paper, pulp, and products Printing and publishingChemicals and allied substances Stone, clay, and glass products Metals 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 givenGrand total 107 509 52 236 $251,069,929 1, 799, 501,810 $26,374,656 245,657, 446 $774,340 7, 862,605 $2,815,953 26,124,060 329 6,280,460,232 345,025,399 207 1,311,091,639 102,404, 702 3,330,025 ! 10,855,685 60 554, 532,870 42,161, 783 264, 893 4,629,462 43 14 710, 993, 522 36, 287, 351 393, 501 3,960,921 278 163 520,126,475 36, 711, 549 1,604, 718 3,858, 771 105 228 75 173 674,064,906 856,428,677 48,727, 438 94,813,201 1,340,722 1,323,229 5,253,442 10,277,300 294 7,685,506,496 713,483,849 11,128,320 77,374,916 95 599,832,712 73,490,469 593, 585 8,017,691 651 15,246,289,897 1,480,339,889 105,434,721 151,650,300 498 140 844 223 3,216 194 806 1,450 640,701,981 75,982,873 4,588, 973 7,870,851 2,183 35, 080,029, 407 3,049,428,503 138, 229, 583 320,826,526 122 38,455,967 1, 092,278 4,103,971 513 13, 310,374, 876 1,666,107,319 350,002,958 965 8,413, 033,043 40,057, 574 6, 257, 792 178,323,863 37,865,579 5,880,452 11, 993, 590 13,736,954 49,320,950 241 123 400,972,649 554 328 957,351,983 114, 226,442 1,907 11 1,006 2 2,241,358,939 40,027 463,584, 536 7,232 • 8,754 37,077,187 - 5,408 62,453,732,663 5,953,845,059 213,891,578 I 631,374,733 Consolidated returns showing no net income Industrial groups incomel Agriculture and related industries., Mining and quarrying Manufacturing: Food products, beverages, and tobaccoTextiles and textile products Leather and leather products Rubber and related products Lumber and wood products Paper, pulp, and products Printing and publishing.. Chemicals and allied substances.Stone, clay, and glass products Metals and metal products All other manufacturing industries Total manufacturing. Construction _ Transportation and other public utilitiesTrade . 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.. 1 55 273 169 156 36 29 115 30 55 104 45 193 101 Deficit $43, 803,822 $4, 947, 996 512, 280, 418 73. 501,032 2,873,853, 521 590, 351, 584 196, 214, 028 454, 499, 460 226, 292. 212 80, 222, 354 97, 791, 699 395, 538, 721 62, 298, 019 973, 445.138 203, 417,102 1, 033 ! 6,153, 923, 838 27. 018, 590 37,162, 812 13, 249, 500 31, 755, 347 13, 997, 328 5,690, 912 14, 675, 445 22, 642, 444 7,081,154 44, 485,033 30. 377, 562 248,136,127 71 293 485 226 47, 805, 2S2 870, 749, 857 1,144, 757, 282 206, 983, 883 901 1,022, 257,027 33, 934 240,603, 465 86, 981 3,346 10,002,595,313 737,357,630 3, 962. 94, 217, 49, 797, 22,103, 927 971 409 722 Gross income corresponds to total income as reported on face of the return, plus cost of the goods sold. 62320—31 3 28 STATISTICS OF INCOME Consolidated corporation returns for 1929 by net income and deficit classes, showing number of returns and amount of net income or deficit Corporations reporting Corporations reporting net income no net income Net income and deficit classes (Thousands of dollars) Number Number of returns Net income of returns Under 1 1 under 2 2 under 3—_ 3 under 4 4 under 5 5 under 10. 10 under 15 15 under 20 20 under 25 25 under 50 50 under 100 100 under 250 250 under 500.— 500 under 1,000— 1,000 under 5,000 5,000 and o v e r Total Deficit $85,172 186 232,093 159 526,572 206 502,143 143 407,636 91 2,858,129 393 260 3,212,240 239 4,117,472 178 4,003,257 509 18,750,821 597 43,331,114 741 119,635, 386 486 174,555,761 450 316,929, 207 532 1,116,450,964 4,148,247,092 192 120 124 92 104 334 228 167 110 460 462 470 224 124 121 14 181,106 304,530 324, 592 474,432 2,506,028 2,795,463 2,900,867 2,465,173 16,593,393 33,173,889 74,192,375 79,311,727 86, 916,925 237,689, 313 197,448,887 5,408 5,953,84^5,059 3,346 737,357,630 Consolidated corporation returns for 1929, by number of subsidiaries, showing number of consolidated returns and total number of subsidiaries Number of Total consoli- number of dated subsidiaries returns Number of subsidiaries per return 1 2 3 4 5 6 7 8 9 10 11 12 13 14 _ 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 . _ _ _ — -. 4,375 1,318 687 349 253 160 124 78 94 43 41 40 38 38 22 28 12 16 19 11 15 8 11 4 4 4 7 9 5 8 4 4 4 2 7 1 1 3 4 3 4 3 2 3 3 2 2 4,375 2,636 2,061 1,396 1,265 960 868 624 846 430 451 480 494 532 330 448 204 288 361 220 315 176 253 96 100 104 189 252 145 240 124 128 132 68 245 36 37 114 156 120 164 126 86 132 135 92 94 Number of subsidiaries per return 48 51 52 53 54 55 56 57 59 60 61 63 67 68 . 70 71 — . 72 75 76 . 77 78 80 81 .. 83 85 88 89 92 94 98 99 101 109 121 123 131 148 151 171 198 286 2 3 1 3 3 1 2 1 1 1 1 1 1 1 1 1 1 1 2 1 . Number of subsidiaries not reported—estimated Total Number of Total consoli- number of dated subsidiareturns ries 2 1 2 1 1 1 1 1 2 1 1 1 1 1 1 1 1 1 1 1 1 96 153 52 159 162 55 112 57 59 60 61 63 67 68 70 71 72 75 152 77 156 80 162 83 85 88 89 92 188 98 99 101 109 121 123 131 148 151 171 198 286 828 2,484 8,754 30,112 29 STATISTICS OP INCOME FISCAL-YEAR RETURNS (CORPORATION RETURNS) The tabulation of returns filed on a fiscal-year basis is compiled from 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 fiscalyear 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 to the information tabulated for the months of July to November, inclusive, for 1925 and 1926. The tabulations in Statistics of Income for 1928 and in this report include all fiscal-year returns that were received by the statistical section prior to the termination of the tabulation of the data. In the following tabulations of the fiscal-year returns by months ending it should be noted that data for returns for years ended April, May, and June, 1930, are not so complete as for the other fiscal-year returns, due to corporations having been granted extension of time for filing and the returns not having been received up to the time the data were tabulated for the report. Corporation fiscal-year returns for 1929, showing by month ending the fiscal year, 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 1929) Corporations reporting net income Fiscal year e n d i n g - Total number of returns July, 1929... August, 1929 September, 1929. October, 1929 November, 1929. January, 1930 February, 1930— March, 1930 April, 1930 May, 1930 June, 1930 _ Total.. 3,821 3,697 4,118 3,896 3,868 6,750 3,950 5,501 4,847 5,125 9,036 54, 609 Number of returns 2,294 2,164 2,473 2,343 2,482 3,993 2,235 3,053 2,716 2,888 5,173 Net income Corporations reporting no net income Net loss for prior Income tax year $60, 559, 068 $3, 232, 824 129, 720, 649 4,008,921 83,819, 674 3,185, 866 128,998,817 3, 047, 982 177,369, 596 2, 064,477 140, 378,171 3, 517, 961 95,310,363 1, 571, 886 67, 019, 890 3, 352,862 84, 626, 876 2, 678, 595 61, 024,493 2,017,840 183,632,843 5,260,835 $6,378,880 13, 991,126 8, 597,405 13, 615,412 18, 967, 389 14,388, 906 9,802, 045 6, 573,832 8, 727,151 6,174, 937 19, 512,215 31,814 1,212,460, 440 33,940, 049 126,729, 298 Deficit 1,527 1, 533 1, 645 1,553 1, 386 2,757 1, 715 2,448 2,131 2,237 3,863 $17, 620, 53524, 082, 971 37, 258,844 35,882, 934 30, 895,484 49,151,124 23,454, 929 46,448,108 31,923, 627 34, 777, 642 87, 251, 650 22, 795 418, 747,848 30 STATISTICS OF INCOME Corporation fiscal-year returns for 1929, by net income and deficit classes, showing number of returns, net income or deficit, and tax Net income and deficit classes (Thousands of dollars) Under 1 1 under 2 2 under 3 3 under 4 4 under 5 Corporations reporting net income Number of returns 6,752 4,393 4,280 2,465 1,510 3,803 1,802 1,115 951 1,82 I 1,248 971 354 200 122 23 5 under 10 10 under 15 15 under 20 20 under 25 25 under 50 50 under 100 100 under 250 250 under 500 500 under 1,000. _. 1,000 under 5,000. ,5,000 and over Total 31,814 Net income $2,983, 255 6. 543, 809 10, 910, 288 8,491, 939 6, 763, 268 26, 862, 395 22,119,929 19, 337, 809 21,426, 909 65, 009,126 87, 726, 094 150,199, 321 121, 978, 886 138, 727. 292 247, 383, 952 275, 996, 078 Income tax Corporations reporting no net income Number of returns $2, 607 885 2,280 108, 020 216,631 1,501,166 1, 661, 420 1, 609, 690 1,918, 861 6, 645, 564 9, 368, 368 16, 314,847 13, 502,118 15, 497, 351 27, 683, 530 30, 695, 960 5,320 3,021 2,167 1.587 1,224 3, 596 1,618 968 591 1,380 703 419 113 54 31 3 1,212,460,440 126,729,298 | 22,795 Deficit $2,246,170 4.443, 356 5, 376.805 5, 545, 055 5, 529, 829 25,818,101 19,833, 285 16,811,351 13,276,975 48,446, 892 48,924, 898 62, 943,117 40,479, 339 37, 773,292 62, 023,129 19, 276, 254 418,747,848 In basic Table 22 (pp. 351-355) data in the fiscal year returns are distributed by industrial groups and by corporations reporting net income and no net income, showing amount of net income, net loss for prior year, income tax, and amount of deficit. In basic Table 23 (pp. 356-364), parts 1, 2, and 3, is shown for fiscal and part year returns the distribution of compiled receipts and statutory deductions, by months ending the fiscal year, for all returns and for returns showing net income and no net income. PART YEAR RETURNS (CORPORATION RETURNS) The returns filed by corporations showing income 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 for 1929 tabulated in this report represent those in which the greater part of the income period was in that year. Corporation part year returns, 1929 Total number of returns Corporations reporting net income: Number of returns Net income Net loss for prior year Income tax ^Corporations reporting no net income: Number of returns Deficit 35, 485 17, 606 $423, 757, 031 11, 645, 786 42, 862, 818 17, 879 $268, 179, 057 31 STATISTICS OF INCOME HISTORICAL SUMMARIES SUMMARY OF INDIVIDUAL AND CORPORATION INCOME TAX RETURNS—NUMBER OF RETURNS, NET INCOME, AND TAX, BY YEARS A r6sum6 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, net income, tax, and sources of income and deductions by net income classes; and for corporation returns the number filed, net income, deficit, and tax reported, as well as the distribution by net income and deficit classes, is shown in the following tables. The returns filed by individuals by States for the years 1916 to 1929, 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 152-164. The returns of corporations reporting net income and no net income, showing number, gross income, net income, deficit and tax; also number and per cent of returns for inactive corporations, are distributed by States and Territories for the years 1916 to 1929, inclusive, in Table 24, pages 365-391; and by major industrial groups for the years 1920 to 1929, inclusive, in Table 17, pages 294-326. Individual returns for 1913 to 1929y showing number of returns and net income l N u m b 3r of returns Per cen of total Year Total 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 . . _ . Footnotes on p . 32§ 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 4, 044,327 Taxable Nontaxable Taxable Net income Nontaxable $3,900,000,000 362,970 2, 707, 234 3, 392,863 4,231,181 5,518,310 3, 589, 985 3,681,249 4, 270,121 4, 489, 698 2, 501,166 2, 470, 990 2 440 941 2, 523, 063 2, 458,049 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 1, 586, 278 83 78 77 79 76 54 54 55 61 60 60 59 61 61 17 22 23 21 24 46 46 45 39 40 40 41 39 39 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, 860, 000, 000 22,545,000,000 25,226, 000, 000 24, 801, 000,000 32 STATISTICS OF INCOME Income and profits taxes in individual returns for 1918 to 19291 T a x before tax credits Tax on capital net gain 1 2 H per cent Year Surtax Normal tax $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, 671 162, 332, 096 1913 1914 1915 1916 1917 1918 . 1919 1920 1921. 1922 1923 1924 1925 1926 1927 1928 1929 $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, 950 582, 392, 677 $31,066, 357 38, 915, 500 48, 603, 064 117, 570, 971 112,509,705 134, 033, 966 233, 450, 521 284, 654, 312 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 * $220,555,377 743, 938, 589 39,673,199 766, 784, 304 32, 229,121 761, 439, 535 28, 968, 745 861, 582,417 30, 942, 983 1, 204,170,142 39, 916,105 1, 029, 379, 085 27, 440, 938 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, 001, 938,147 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. Returns for 1913 pertain to the last 10 months of that year; taxes 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 123^ per cent on capital net loss and excludes credit for income and profits taxes paid to a foreign country or a possession of the United States and credit for income tax paid at source. 3 Includes war excess-profits taxes of $101,249,781 on individuals and of $103,887,984 on partnerships. 4 25 per cent reduction provided for in section 1200 (a) of revenue act of 1924. Number of individual returns for 1914 to 1929, by net income classes1 Net income classes (Thousands of dollars) Underl 1 under 2 2 under 3 3 under 5 5 under 10 10 under 25 25 under 50 50 under 100 100 under 150 150 under 300 300 under 500 500 under 1,000 1,000 and over Total Net income classes (Thousands of dollars) Under 1 1 under 2 2 under 3 3 under 5 5 under 10 10 under 25 25 under 50 50 under 100 100 under 150 150 under 300 300 under 500 500 under 1,000 1,000 and over Total 1914 149,279 127, 448 58,603 14,676 5,161 1,189 769 216 114 60 127,994 120,402 60,284 17,301 6,847 1,793 1,326 376 209 120 357,515 336, 652 1922 1916 1915 2 157,149 150, 553 80,880 23, 734 10, 452 2,900 2,437 714 376 206 429, 401 1923 402, 076 368, 502 471,181 2,523,150 129, 898 2, 472, 641 190,115 1,719,625 391, 373 387, 842 151,329 170, 095 35, 478 39, 832 12, 000 12, 452 2,171 2, 339 1,323 1, 301 309 327 141 161 74 67 1924 1917 1918 1919 1, 640, 758 838, 707 560, 763 270,666 112, 502 30, 391 12, 439 3,302 2,347 559 315 141 1, 516, 938 1, 496, 878 932, 336 319, 356 116,569 28, 542 9,996 2,358 1,514 382 178 67 3,472,890 4,425,114 1, 924, 872 1, 569, 741 1,180, 488 438, 851 162, 485 37, 477 13, 320 2,983 1,884 425 189 65 5,332, 760 1925 98,178 1, 071, 992 842, 528 1, 327, 683 503, 652 236, 779 59, 721 20, 958 4,759 3, 223 892 479 207 1926 1927 2,671,950 2, 569, 316 1,337,116 455, 442 171, 830 38, 548 12, 093 2,191 1,063 239 123 33 401,849 2, 440, 544 2, 222, 031 1, 072,146 353,247 132, 344 28, 946 8,717 1,367 739 162 63 21 7, 259, 944 6,662,176 1928 111, 123 ! 119,513 126, 745 918, 447 996, 098 !l, 045, 519 837,781 855, 762 ! 837,792 |l,240,400 1, 209, 345 1,192, 613 628, 766 567, 700 560, 549 252, 079 270, 889 246, 730 68,048 57, 487 60,123 22,573 27, 207 20, 520 7,049 4, 724 5,261 5,678 3,267 3,873 892 1,141 1,756 557 983 468 290 231 511 6,787,481 7,698,321 j7, 369, 788 |4,171,051 A,138,092 4,101,547 4,070,851 1929 126,172 903, 082 810, 347 1,172, 655 658,039 271, 454 63, 689 24, 073 6,376 5, 310 1,641 976 513 4,044, 327 * Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. 2 This total is exclusive of 7,635 returns of married women made separate from returns of husbands. In 1916 the net income on returns filed separately by husband and wife is combined and the total appears as one return. In all other years the returns of married women filed separately are included in their individual income classes independently of the husband's income. NOTE.—The returns for 1913 are omitted, as they pertain only to the last 10 months of that year. STATISTICS OF INCOME 33 Individual returns, net income for 1916 to 1929, by net income classes 1 Net income Net income classes (Thousands of dollars) 1916 1917 1918 1919 5 under 10 10 under 25 25 under 50 50 under 100 100 under 150 150 under 300 300 under 500___ 500 under 1,000 1,000 and over $624,669,015 1,037,247,977 1,235,015,786 822,661,658 722, 795,474 357,355,318 505,859,406 271, 938, 017 256, 771,325 464,263, 644 $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, 040 474,651,960 209,904,969 214,631,270 306,835,914 $2,232,354, 577 3,626,824, 833 3,535,219,007 2,145,690,016 1,736, 548,050 978,042, 710 679,720, 737 284,106,740 305,024, 817 144, 545,428 119,075, 548 137,486,892 $2,829,113,151 3,807,286,365 4, 513,264,030 2, 954,137,253 2,412,275, 757 1,277,364,635 896,497,209 358,392,923 371,148, 536 159, 070,948 128,290, 396 152,650,245 $4,050,066,618 6,184, 543,368 5, 039,607,239 3,068, 330, 963 2, 547,904, 786 1,307, 785,113 810,386,333 265, 511,505 215,138,673 89,313, 552 79,962, 894 77,078,139 Total 6,298,577, 620 13,652, 383, 207 15,924,639, 355 19,859,491,448 23, 735,629,183 1 under 2__ 2 under 3 3 under 5 Net income—Continued Net income classes (Thousands of dollars) Under 1 1 under 2 2 under 3 3 under 5 5 under 10 10 under 25 25 under 50 50 under 100 100 under 150 150 under 300 300 under 500 500 under 1,000 1,000 and over 1921 1922 1924 1925 $247, 564,383 3, 630,570,922 5,153,497,468 4, 500, 557, 809 2, 641,904, 702 2,255, 871, 780 1,208,273,932 805,223,854 260,203,553 266,814,381 116,672,075 107,670, 678 141,386,993 $252, 513,019 3, 693,641,547 6,073,443,625 6,469,194,945 2, 653,026,193 2, 538, 079,115 1,350, 680,468 833, 898,237 280,656,213 260, 584,012 124,569,194 95,107,209 152,071,881 $235,451, 546 3, 564,474,084 5,277,147,446 6, 827,924,126 2,991,187,905 2, 855, 396,811 1, 599,848, 363 1,066, 783,643 377,644,950 374, 609,374 171,248, 552 158,462,179 155,974,475 $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 19, 577,212, 528 21,336, 212, 530 24, 777,465, 658 25, 656,153,454 21,894,576,403 i I Net income—Continued Net income classes (Thousands of dollars) Under 1 1 under 2 2 under 3 3 under 5 5 under 10. 10 under 25 25 under 50 50 under 100 _ 100 under 150 150 under 300 300 under 500 500 under 1,000 1,000 and over 1923 $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 -_I Total 1920 1926 _ _ _ __ _ _ Total - _.- . -.- -.. 1927 1928 1929 $67,237, 548 1, 747,917,122 2,042,903,198 4,872, 788,835 3,838,953,366 3,660,622,482 1,954,653,219 1, 389,339,134 570,189,915 661,411, 549 340,214,162 317,881, 202 494,393,917 $72,230, 684 1, 645,575,700 2,062,275,084 4, 700,816,426 3,895,759,157 3,748,057, 507 2,051,770,684 1, 535, 387, 374 636,018,520 787, 270,255 431,121,727 378,166,589 600, 640,846 $64,535, 224 1,526,831,937 2,030,900,943 4,648,097, 736 4,282, 520,130 4, 037, 853,104 2, 326, 502,829 1,857,877,924 850,450,968 1,157,131,081 663,900, 326 670,861,671 1,108, 863,041 $73, 742,132 1,499,907, 745 1,958, 594,897 4, 572, 596,263 4,481, 575, 786 4, 025,233, 375 2,174,458,126 1,646,476, 000 770, 536, 078 1,087,409, 737 628,228,889 669, 877,752 1,212,098,784 21,958, 505, 649 22, 545, 090, 553 25,226, 326,912 24,800, 735, 564 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. Data for returns of net income under $5,000 estimated on basis of sample for years 1918-1927 and 1929. For 1928, partly tabulated and partly estimated on basis of sample. 34 STATISTICS OF INCOME Individual returns, tax for 1916 to 1929, by net income classes t Tax Net income classes (Thousands of dollars) 1916 $775,804 6,301,183 11,637,014 11, 602, 681 16,298,587 12,423,481 24,007,267 17,951,410 20,901,911 51,487,356 $16,243, 504 9,097, 378 18,283,457 44,066, 389 80,695,149 76,593, 344 85,027, 556 55,766,236 86, 718,157 50,227, 598 59, 349,187 109,424,999 173,386,694 691,492,954 1 under 2 _ 2 under 3 3 under 5 S u n d e r 10 10 under 25 25 u n d e r 50 fiOunder 100 100 u n d e r 1 5 0 . . . 150 u n d e r 300_,_ 300 u n d e r 5 0 0 . . . 500 under 1,000.. 1,000 a n d over. _ TotaL 1918 1917 $26,481,602 35,415,344 82,928,720 93,057,963 142,448,679 130,240, 648 147,428,655 95,680,064 136,155,916 79,164,847 69,834,148 88,885,249 $24,696,200 28,257,861 75,914,847 91,537,910 164, 832, 523 154,946, 343 186,357, 608 118,705,303 163,095, 349 86,031,032 76,228,132 99,026,996 $36,859, 732 45, 507,821 83,496,116 97,886,033 172,259, 321 154,265,276 163, 717, 719 86,587,694 92, 604,423 47,043,461 45, 641,005 49,185,085 1,127, 721,835 1,269,630,104 1, 075,053,686 Tax—Continued Net income classes (Thousands of dollars) 1920 1919 1921 1922 1924 1923 1925 Under 1 1 under 2 2 under 3 3 under 5 6 under 10 10 under 25 25 under 50 50 under 100. _ . 100 under 150.. 150 under 300.. 300 under 500.. 500 under 1,000 1,000 and over. $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 $316, 602 $145, 629 27,081,089 18,252, 646 10,432, 394 20, 729, 737 16, 605,972 10,207,284 47, 533, 306 46,048,427 26,865,387 28, 827,944 70, 387,912 54,074,735 78,068, 669 123, 575, 960 103,109,350 125, 697,249 103, 600,750 109,359, 811 144,092, 555 108,878, 597 136,636,004 71, 337,246 55, 719,390 75, 677, 735 92,480,898 98,810,408 62,104,203 43,488, 227 31,668, 552 45,771,131 42, 585,301 38, 559,344 25,498,434 49, 517, 639 35, 788,475 47,207,203 $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 TotaL._. 719,387,106 861,057, 308 661, 666,133 704, 265, 390 734,555,183 Tax—Continued Net income classes (Thousands of dollars) Under 1 1 under 2 _. 2 under 3 3 under 5 5 under 10 10 under 25 25 under 50 50 under 100 100 under 150... 150 under 300... 300 under 500... 500 under 1,000. 1,000 and over.. Total. 1929 1927 $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 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, 322 194,447, 236 116,855, 418 182, 513, 642 113, 249,844 116,424, 264 185,140,211 $17, 308 553,418 1,403,901 2,412, 634 9, 550, 599 59, 893,017 113,904,197 160,813, 524 99,559, 757 159,221,214 97,335,662 106,218,910 191,054,006 732,470,790 830, 639,434 1,164, 254, 037 1,001,938,147 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. Data for returns of net income under $5,000 estimated on basis of sample for 1918-1927 and 1929. For 1928, partly tabulated and partly estimated on basis of sample. 35 STATISTICS OF INCOME Individual returns, average amount of tax and average rate of tax for 1916 to 1929, by net income classes * 1916 Net income classes 1 under 2 2 under 3 3 under 5 5 under 10 10 under 25 _ _. _ 25 under 50 50 under 100 100 under 150 150 under 300 300 under 500 500 under 1 000 _ Average rate of tax (per cent) Average tax per return (Thousands of dollars) - - 1,000 and over All returns 1917 Average tax per return 3 under 5 5 under 10 _ 10 under 25 25 under 50 50 under 100 . 100 under 150 150 under 300 . 300 under 500 500 under 1,000 1,000 and over 0.66 .44 .86 2.41 4.78 7.34 10.04 13.92 18.27 23.93 27.63 35.65 $17.46 23.66 88.95 291.39 1, 222.01 4, 563.12 14, 748. 76 40,576. 79 89,871.89 207, 237.82 392,326. 67 1,326, 645. 51 1.19 .98 2.35 4.34 8.20 13.32 21.69 33.68 44.64 54.77 58.65 64.65 396. 60 2.75 199.11 5.06 254.85 7.08 $12.83 18.00 64.31 208. 59 . . - _ - . 1,014.45 4,134.44 13,990. 81 39, 793. 93 87,497. 50 202,425. 96 403, 323. 45 1, 523,492. 25 0.87 .74 1.68 3.10 6.83 12.13 20.79 33.12 43.94 54.08 59.42 64.87 238. 08 Average tax per return (Thousands of dollars) Under 1 1 under 2 2 under 3 3 under 5 _ ., _ _. 5 under 10 10 under 25 25 under 50 ._ 50 under 100 100 under 150 150 under 300 300 under 500 _ 500 under 1 000 1,000 and over All returns _ -_ Average rate of tax (per cent) Average tax per return 0.91 .74 1.66 3.19 6.76 11.80 20.20 32.61 43.04 52.67 57.08 63.81 $0.43 11.95 9.32 39.87 194.97 958. 76 3,900. 71 13, 274. 25 38, 280. 95 83, 215.14 196, 664.38 398, 604. 30 1,496,177.43 0.08 .81 .39 1.05 2.90 6.48 11.53 19.87 32.00 42.14 51.94 58.70 63.59 4.53 107. 98 3.67 $13.80 17.71 62.44 214.92 1,002.50 ! 4,001.90 : 13,538.22 39,519.71 87,116.11 196,834.56 371,065.08 1,4 90, 457.12 6.39 148.08 1922 Net income classes 1921 1920 Average rate of tax (per cent) __ Average rate of tax (per cent) $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 Average tax per return All returns Average tax per return 0.12 .61 .94 1.41 2.25 3.48 4.75 6.60 8.14 11.09 Net income classes Under 1 1 under 2 2 under 3 Average rate of tax (per cent) $4.94 41.85 143.88 488.86 1,559.37 4, 283.96 9,851.16 25,142.03 55, 590.19 249, 938. 62 1919 (Thousands of dollars) 1918 Average rate of tax (per cent) 1924 1923 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) $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. 32 629,429. 37 0.06 .29 .19 .39 .96 2.73 6.84 12.81 20.04 24.69 26. 73 26.87 30.27 126.86 4.04 85.95 2.67 95.56 2.74 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. Data for returns of net income under $5,000 estimated, based on sample for years 1918-1927 and 1929. For 1928, partly tabulated and partly estimated on basis of sample. 36 STATISTICS OF INCOME Individual returns, average amount of tax and average rate of tax for 1916 to by net income classes l—Continued Net income classes (Thousands of dollars) Under 1 1 under 2 2 under 3 3 under 5 5 under 10 10 under 25 25 under 50 50 under 100 100 under 150 150 under 300 300 under 500 500 under 1,000 1,000 and over 1927 1926 1925 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) $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 1624 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 16.42 176.11 3.35 177.00 3.33 202.52 3.68 All returns 1929 1928 Net income classes Average tax per return (Thousands of dollars) Under 1 1 under 2 2 under 3 3 under 5 5 under 10 10 under 25 25 under 50 50 under 100 100 under 150 150 under 300 300 under 500 500 under 1,000 _ 1,000 and over All returns. -__-_. -.-. - .- Average rate of tax (per cent) Average tax per return Average rate of tax (per cent) $0.54 1.69 5.15 6.27 36.41 305.50 2,006. 94 7,146. 96 16,577.59 32,144.00 _ 64,493.08 118,437. 70 _ 362,309.61 0.09 .10 .21 .16 .53 2.05 5.87 10.47 13.74 15.77 17.06 17.35 16.70 $0.14 .61 1.73 2.06 14.51 220.63 1, 788.44 6,680. 24 15,614.77 29,985.16 59,314.85 108,830.85 372,424. 96 0.02 .04 .07 .05 .21 1.49 5.24 9.77 12.92 14.64 15.49 15.86 16.76 286.00 4.62 247.73 4.04 * Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. Data for returns of net income under $5,000 estimated, based on sample for years 1918-1927 and 1929. For 1928, partly tabulated and partly estimated on basis of sample. Individual returns, total income for 1916 to 1929,1 by main sources Income Distribution 1916 Amount 1917 Per cent Wages and3salaries 2 $1, 851, 276, 776 2, 637, 474, 520 Business . _ Partnership * Profit from sale of real estate, stocks, bonds, etc., other than taxed as capital net gain from sale of assets held more than 2 years *L Capital net gain6 from sale of assets held more than 2 years _ 643, 802, 657 Rents and royalties Interest on Government7 obligations not wholly exempt from tax Dividends 9on stock of domestic corporations &_ 2.136, 468, 625 Fiduciary ' 379, 795, 249 701, 084,156 Interest and other income w 8, 349, 901, 983 Total income General deductions: Net loss from sale of real estate, stocks, bonds, etc., other than reported for tax credit on capital net loss from sale of assets held more than 2 years Contributions n All other __ _ 2, 051, 324, 363 2, 051, 324, 363 Total deductions. _ _ Net income 6, 298, 577, 620 | 1 See footnotes at end of table. 22.17 31.59 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 7.71 684, 343, 399 5.67 975, 679, 666 5.50 1, 019, 094, 265 4.54 1, 047, 423, 738 25.59 4.55 8.39 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 3.92 .24 10.25 936, 715, 456 7.76 1, 403, 485, 691 7.91 1,437,401, 878 6.41 1, 647, 749, 856 100. 00 12, 077, 009, 284 100. 00 17, 745, 761,473 100. 00 22, 437, 685, 825 100. 00 26, 690, 269, 853 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 6.17 ~ 100.00 W H !> H 3 a g O hj y a o 2.03 5.30 24.57 245, 080, 088 040, 682, 989 24. 57 885, 763, 077 7.33 1, 821,122,118 10.26 2, 578,194, 377 11.49 2,954, 640, 670 11.07 75.43 12 11,191, 246, 207 92. 67 15, 924, 639, 355 89.74 19, 859, 491,448 88.51 23, 735, 629,183 88.93 1, 821,122,118 10.26 2, 578,194, 377 11.49 387, 289, 616 2, 567, 351,054 1.45 9.62 CO CO Individual returns, total income for 1916 to 1929, by main sources—Continued 00 I ncome— C ontinued Distribution 1921 Amount $13, S13,169,165 Wages and salaries 2_- _ 2,366,318,610 Business 3 Partnership * 1, 341,186, 308 Profit from sale of real estate, stocks, bonds, etc., other than taxed as capital net gain from sale of assets held more than 2 years 5 .. 462,858, 673 Capital net gain from sale of assets held more than 2 years 6 1,177, 957, 882 Rents and royalties Interest on Government 7 obligations not 46, 994, 406 wholly exempt from tax Dividends8on stock of domestic corporations s_ 2,476, 952, 399 Fiduciary 1, 643, 344, 489 Interest and other income 10 . Total income General deductions: Net loss from sale of real estate, stocks, bonds, etc., other than reported for tax credit on capital loss from sale of assets held more than 2 years Contributions n— Allother Total deductions Net income See footnotes at end of table. 23,328, 781, 932 Per cent Amount Per cent Amount Per cent Amount 1925 Per cent Amount Per cent 48.54 $13, 617, 662, 626 4, 755, 483, 091 16.15 1,810,013, 740 5.73 46.04 16.08 6.12 $9, 742,159,865 3, 688,804, 463 1, 827, 025,490 38.55 14.5S 7.23 2.95 1,124, 565, 658 3.80 1, 991, 659,499 7.89 305, 393, 768 1,814. 126,275 1.04 6.20 389,148, 434 2,009, 716,478 1.32 6.79 940,569,341 1,471,332,463 3.72 5.82 .14 10.71 1.04 6.99 43, 710,945 3,119, 828, 710 329, 124, 466 2, 177, 771, 024 .15 10.66 1.13 7.45 29,645,332 3,250,913,954 310,143,901 2, 281, 703,361 .10 10.99 1.05 7.71 25,651,179 3,464, 624,648 305,805, 537 1,814,402, 206 .10 13.71 1.21 7.18 100. 00 29, 247, 592, 637 100. 00 29, 578, 996, 575 100.00 25, 272, 034, 691 100.00 59.21 10.14 5.75 $13, 693, 992, 791 2, 839, 771,144 1, 427,127, 347 1.98 742,103, 997 2.98 863,106, 709 5.05 X 249, 247, 583 1, 224, 928, 998 1.00 4.92 7.05 33, 988,634 2, 664, 219, 081 257,927,864 1, 738, 600, 915 100. 00 24, 871,908, 354 .20 10.62 1924 1923 1922 55.06 $14,195, 355, 961 11.42 4, 722, 766, 099 5.74 1, 676, 408, 680 CD I1 a o 3, 751, 569, 404 16.08 425, 218,169 3,110,477,655 1.71 12.51 534, 797,130 3, 935, 329, 849 1.83 13.45 533,168,167 3,389, 674, 954 1.80 11.46 441, 590, 244 2,935,868,044 1.74 11.62 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 Income —Continued Distribution 1926 Amount Wages and salaries 2 $9,994,314,530 Business 3.. : 3,572,895,708 Partnership < | 1,732,581,033 Profits from sale of real estate, stocks, bonds, etc., other than taxed j as capital net gain from sale of assets held more than 2 years 5 • 1,465,625,374 Capital net gain from sale of assets held more than 2 years o ; 912,917, 534 Rents and royalties j 1,450,759,713 Interest on Government obligations not wholly exempt from tax ?_.._: 36, 781, 773 Dividends on stock of domestic corporations s 4,011,590.274 Fiduciary 9 333,365,460 Interest and other income i° 1,936,604,432 Total income.. i~25~447~435, 831 General deductions: = Net loss from sale of real estate, stocks, bonds, etc., other than j reported for tax credit on capital net loss from sale of assets held more than 2 years 178, 215, 623 Contributions " i 484,205, 308 Other income s_2, 826, 509, 251 Total deductions . 37488/930.' Net income | 21,958,505, $10, 218, 449, 780 3, 287, 421, 294 1, 755,145, 035 227, 878, 965 507, 705, 382 2, 927, 885, 668 , 862, 330, 998 , 243, 955, 494 1, 929, 519, 630 $11,198, 978, 868 3, 378,983, 610 1, 853,142, 856 2, 928,141, 616 1, 879, 780, 038 1,164, 518, 456 40, 553, 301 4, 350, 978, 752 443, 998. 374 2, 337, 856, 623 2, 346, 703, 552 1, 286, 072, 413 40,184, 478 4, 786, 027, 684 508, 479, 409 2, 210, 522, 716 2979467^527 171, 743,165 532, 885, 707 3, 056, 678, 735 3,'761. 307, 607 7.81 7.84 4.29 .13 15.98 1.70 100. 00 995, 943, 850 528,884. 573 3, 621, 388, 222 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. 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." Data for returns of net income under $5,000 estimated on basis o! sample for years 1918-1927 and 1929. For 1928, partly tabulated and partly estimated on basis of sample. ^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. •Certain income from partnership included in other sources, see notes 6, 7, 8, and 10. 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 9. 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 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. 9 Certain income from fiduciaries included in other sources, see notes 6, 7,8, and 10. In 1917 amount included in "Interest and investment income;" in 1918 to 1921, inclusive, in "Partnerships." 10 Includes, all years, dividends of foreign corporations and income from all sources not reported elsewhere; includes interest on tax-free covenant bonds of individuals and fiduciaries, beginning 1917; of partnerships, beginning 1920; and of personal service corporations, 1920 and 1921; includes in 1917 and 1918 interest on Government bonds not wholly exempt from tax; in 1917 income of fiduciaries as described in note 9. 11 Contributions 1916, 1918, 1919, and 1921 tabulated in "General deductions." P Does not include data for 1,640,758 returns with net ncome under $2,000 and aggregate net income of $2,461,137,000. CO 40 STATISTICS OF INCOME Corporation returns for 1909 to 1929, showing total number, number and per cent reporting net income and no net income, and amount of net income and deficit 1 Number of returns Year Total Per cent of total Inactive No corpora- Report- ReportReport- Reporting no tions; no ing net ing no income ing net net net inincome data income income data re- income come reported ported 1909.- 262,490 2 52,498 1910-. 270.202 2 54,040 1911._ 288,352 2 55,129 1912._ 305,336 2 61,116 1913-_ 316,909 188,866 1914__ 4 299,445 174,205 1915._ * 366,443 190,911 1916-_ 341,253 206- 984 1917._ 351,426 232; 079 1918__ 317,579 202,061 1919._ 320,198 209,634 1920._ 345,595 203,233 1921._ 356,397 171,239 1922__ 382,883 212,535 1923-_ 398,933 233,339 1924._ 417,421 236,389 1925-_ 430,072 252,334 1926__ 455,320 258,134 1927._ 475,031 259,849 1928-_ 495,892 268, 783 1929._ 509,436 269,430 3 209,992 3 216,162 3 233,223 3 244, 220 128,043 125,240 175, 532 134,269 119,347 115,518 110,564 142,362 185,158 170,348 165,594 181,032 177,738 197,186 165,826 174,828 186,591 No data available. 49,356 52,281 53,415 20 20 19 20 60 58 52 61 66 64 65 59 48 56 58 57 59 57 55 54 53 80 80 81 80 40 42 48 39 No data 34 . avail36 able. 35 41 52 ! 44 42 43 41 43 35 10 35 11 37 10 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 11,654,000,000 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 2,472,000,000 2,400,000,000 2,914,000,000 * Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. 1909-1915 includes, to a limited extent, additions made by audit and delinquent returns filed. Fiscal and fractional (part year) returns are included. 2 3 Returns showing net income in excess of $5,000 exemption. Returns showing net income not in excess of $5,000 exemption, or deficit. * 1915 contains approximately 32,000 returns related to 1914. (See Annual Report, Commissioner of Internal Revenue, 1916, p. 26.) Corporation returns for 1913 to 1929, showing income and profits taxes l Tax Year Income tax 1913 1914 1915 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 . _ _. - 2 $43,127,740 39,144,532 56,993,657 171,805,150 503,698,029 653,198,483 743,535,888 636,508,292 366,443,621 775,310,154 937,106,798 881,549,546 1,170,331,206 1,229,797,243 1,130,674,128 1,184,142,142 1,193,435,832 War-profits and excessprofits tax $1,638, 747, 740 2,505,565,939 1,431,805,690 988,726,351 335,131,811 3 8,466,114 Total tax a $43,127,740 39,144,532 56,993,657 171,805,15C 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 1,193,435,832 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. 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 forfiscalyear ended June 30, immediately following, as shown in annual reports of Commissioner of Internal Revenue, which receipts include fines, penalties, additional assessments, etc., 1916 and subsequent years; tax is amount reported on returns. 23 Includes excise tax, $10,671,077, act of Aug. 5, 1909. On net income earned from July 1 to Dec. 31, 1921, reported onfiscalyear returns whose accounting period terminated prior to July 1,1922. 41 STATISTICS OP INCOME 1 Corporation returns for 1918 to 1929, by net income and deficit classes, showing number of returns, net income, and deficit 1918 1919 1920 Net income classes (Thousands of dollars) Number of returns Net income Number of returns Net income Number of Net income returns Corporations reporting net income: $55,281,461 75,905 68,973 $65,835,628 Under 2 162, 073,156 46,868 49,397 151,338, 556 2 under 5 -- _ 213,305,243 27,615 29, 780 194,776,140 5 under 10 10 under 25 35,994 } 37,053 800, 570, 917 786,538,508 25 under 5O._ 7,092 7,224 507,215,825 496, 550,045 50 5,497 5,383 838, 508, 564 851,989,198 100under under100 250 2,124 2,054 713, 779, 767 737,217,126 250 under 500 1,142 1,171 815, 090, 903 788,372,009 500 under 1,000 836 1,626 705 255 846 1, 701,416,343 1 000 under 5 000 180 2, 554, 269, 070 160 2, 203, 332, 348 5,000 and over 202, 061 8, 361, 511, 249 209,634 $9, 411,418, 458 203, 233 7,902,654,813 Total-. Corporations reporting no net income Grand total—net income less deficit 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, 231,069 115, 518 1921 Net income classes (Thousands of dollars) Corporations reporting net income: 75,451 Under 2 40,402 2 under 5 20,134 5 under 10 10 under 25 } 25,327 25 under 50 4, 595 50 under 100 3,108 100 under 250 . 1,136 250 under 500 555 500 under 1,000 461 1,000 under 5,000 70 5,000 and over TotalCorporations reporting no net income Grand total—net income less deficit 1922 Number Number Net income of of returns returns $61,895,581 124,049,405 142,168, 065 92,259 43, 502 24, 787 $86,729,211 137,791, 967 174, 308,283 547,473,491 320,442,399 478,376,439 391,713,873 380,316,893 918, 041,802 971,569, 865 35,811 7,312 5,114 1,889 1,016 725 120 767,133,959 512, 069,921 791, 272, 098 658,842, 334 708, 997,233 1,444, 773, 281 1, 681,892,856 99,240 $87, 992,887 48,269 153, 069,832 27, 602 199, 336,286 39, 764 891,426,019 8,258 577,435,489 5,942 923,065,165 2,149 745, 679,327 1,089 752, 853,087 858 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, 987 457,828,679 382,883 4, 770, 034,787 398,933 6, 307, 974,147 356, 397 1925 1924 Net income and deficit classes (Thousands of dollars) Net income 1923 Number of Net income returns :1926 Number Net income of or deficit returns Number Net income Number of of or deficit returns returns Net income or deficit $92, 757, 850 154, 696,040 192, 682, 420 108,447 51, 334 29, 067 / 29, 533 858,279,429 1 13,965 7,857 9,249 546,492,107 6,270 800,400, 960 5,200 2,200 620, 791, 551 1,793 662, 504, 898 1,156 952 739 1, 447, 837, 353 917 162 2, 210, 209, 684 196 $96,859, 748 162, 780, 292 207, 812, 825 477,066, 018 498, 304, 439 646, 218, 517 966, 671, 837 765, 259, 354 788, 857,128 1, 876, 242, 787 3, 097, 610, 752 118,092 $104,121, 718 50,918 160, 215,419 28,363 201, 434, 466 26,463 424, 743, 533 15, 250 505, 981,193 612, 009,482 8,748 5,966 917,880,867 749, 611,283 2,137 759, 354, 667 1,100 883 1, 769, 642, 841 214 3,468,407, 420 252, 334 , 583, 683,697 258,134 9, 673,402, 889 CORPORATIONS REPORTING NET INCOME Under 2 2 under 5 5 under 10 10 under 25 25 under 50 50 under 100 100 under 250 250 under 500 500 under 1,000 1,000 under 5,000 5,000 and over Total 1 105,135 49,050 26,090 [ 39,411 236,389 7, 586,652, 292 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. Fiscal year returns are included. Returns showing no net income were not distributed prior to 1925. 42 STATISTICS OF INCOME Corporation returns for 1918 to 1929,l by net income and deficit classes, showing number of returns, net income, and deficit—Continued 1924 1925 1926 Net income and deficit classes Net income or deficit (Thousands of dollars) Number Net income of or deficit returns f retu rns Net income or deficit 165, 909 8, 565 2,876 241 81 28 15 7 16 $507, 429, 985 401, 080, 214 486, 586, 356 171,006,631 111,694,991 67,150, 838 55, 984, 630 31, 018,188 130, 676, 262 181,032 $2,223,925,993 | 177,738 1,962, 628, 095 197,186 2,168,710,302 417,421 5, 362, 726, 299 | 430, 072 7,621, 055, 602 455, 320 7, 504, 692, 587 CORPORATIONS REPORTING NO NEC INCOME Under 25 25 under 100 100 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 and over Total _ Grand total—net less deficit 183, 538 10,630 2,619 251 94 28 12 $622,156, 073 497, 909, 273 520, 867, 843 178, 364, 712 124, 482, 493 66, 305, 016 41, 221, 059 26. 887,189 90, 516, 644 income 1927 1929 1928 Net income and deficit classes Number of returns (Thousands of dollars) Net income or deficit CORPORATIONS REPORTING NET INCOME Under 1 1 under 2 . . . __. 2 under 3 3 under 4 __ 4 under 5... 5 under 10 ___ | 10 under 15 | 15 under 20 I 20 under 25 25 under 50 _ 50 under 100 100 under 250. _ 250 under 500 _| 500 under 1,000 I 1,000 under 5,000 ... 5,000 and over.-.__| Total $27, 806, 395 70,299 79, 589, 268 52,044 64,351,482 26,470 52, 633, 692 15, 048 44, 367, 754 9, 914 197,100, 206 27, 690 137, 633, 906 11,387 165, 701, 312 9, 912 140,165, 752 6,217 447,199, 459 12, 518 8, 299 580, 909, 267 5, 823 901, 979, 956 714, 494, 467 2, 047 788, 890, 764 1,139 855 1,700,282,717 187 2, 938, 777. 864 — 259,849 8, 981, 884, 261 Number of returns Net income or deficit 68,466 $28,667, 760 42,161 62, 624, 798 35,930 90,128,066 19, 392 66, 724, 327 52, 757, 599 11,811 211, 526, 272 29, 876 168, 261, 530 13, 707 143, 246,122 8,268 156, 097, 554 6,953 445, 894, 631 12, 480 609,179, 215 8,734 959, 922, 545 6,194 794. 020, 678 2,267 898, 405,169 1,286 1,029 2,119, 925, 878 229 3, 810, 359, 213 268, 783 10, 617, 741,157 Number of returns 69,456 41, 292 37,675 19, 458 11, 795 29, 627 13, 399 8,424 6,641 12, 397 8,316 5,974 2,283 1,344 1, 049 300 Net income or deficit $29,280,602 61, 040, 738 94,817,771 66. 919, 938 52,715, 622 209, 763, 890 164, 277, 385 145, 907, 739 149, 630. 071 441, 614, 858 582, 967. 689 923,943, 997 796,186, 327 932,109, 935 2,116, 780, 201 4,885,929,179 .9, 430 11,653,886,00 CORPORATIONS REPORTING NO | NET INCOME j Under 1 _ .._. 1 under 2 2 under 3 3 under 4 4 under 5 .._ 5 under 10 10 under 15 15 under 20 _._ . 20 under 25 25 under 50 _. _ 50 under 100. 100 under 250 250 under 500 _ 500 under 1,000.-. 1,000 under 5,000 5,000 and over Total Inactive corporations; no income data reported Grand total—net income less deficit 1 $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 $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 58,154 26, 376 17, 520 12, 402 9,353 25,028 11,127 6,130 4,009 8,448 4, 243 2,444 749 341 244 23 $22, 657, 011 38, 777, 465 43, 590,179 43, 238, 723 41. 951, 077 178,511,551 136, 218, 726 106, 492, 239 89, 860, 590 295,037,155 295, 021, 990 371, 077,104 258, 989, 634 236, 427, 681 468, 723, 308 287, 553, 802 165,826 2, 471, 739, 37e ! j 49,356 j | 475,031 6, 510,144, 885 174, 828 2,391,124, 248 186, 591 2, 914,128, 235 49,199 23, 543 15, 379 11, 321 .. 8, 333 J 23,198 I 10,118 \ 5, 633 i 3, 776 7,8fi3 4,019 2, 327 654 257 188 18 _. _ 52, 281 495,892 53,415 8, 226, 616,909 509,436 8,739, 757, 767 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. Fiscal year returns are included. Returns showing no net income were not distributed prior to 1925. STATISTICS OF INCOME 43 ESTATE-TAX RETURNS The following tables are compiled from estate tax returns filed during the 12 months ending December 31, 1930. They do not, however, represent the number of estates of persons who died within this period. The returns are not required to be filed until one year after the date of death, and under certain conditions further extensions of time are granted for filing. 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. 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 estates, inheritance, legacy, or succession taxes paid 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 tax 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 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 total 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 shows for the returns of estates of resident decedents, by States and Territories, the total number of returns and aggregate gross estate, net estate, deductions, total tax, tax credit, per cent of tax credit to total tax, and net tax after deducting tax credit, as well as the distribution by estates subject to tax and those not subject to tax. 62320—31 4 44 STATISTICS OF INCOME Table 3 shows for returns of estates of resident decedents, distributed by size of net estate, the number of returns, gross and net estate, deductions, total tax, tax credit, and net tax after deducting tax credit. Table 4 shows for returns of estates of nonresident decedents, distributed by size of the net estate, the situs of which is in the United States, the number of returns, gross and net estate in the United States, tax, tax credit, and net tax after deducting tax credit. Table 5 includes a historical summary of estate tax returns filed for resident and nonresident decedents, September 9, 1916, to December 31,1930, showing the number of returns, gross and net estate, and tax. 46 STATISTICS OF INCOME TABLE 1.—Estates of resident decedents—Form of property and nature of deductions, [Returns filed from January 1 to December 31,1930] ! No net taxable estate Total Gross estate under 8,798 Number of returns Amount Distribution Form of property: Real estate Investments in bonds and s t o c k s Federal Government bonds— Wholly tax-exempt Partially tax-exempt State and municipal bonds, wholly tax-exempt All other bonds Per cent Gross estate over ; $50,000 $50,000 56 1,714 Per cent Amount Amount 24.19 $78,202.197 Per cent I $563,854,821 13.72 $400,473 69,235,313 52,576,447 1.69 1.28 1,016 37,801 .06 2.28 1,481,123 3,196,357 .49 1.07 179,766, 243 281,783,278 30,486 1.84 5,159,798 15,132,464 5.07 69,3&3 247,174 4.18 14.93 24,969,742 80,721,040 8.36 27.04 26.2o| i Total bonds Capital stock in corporation 583,361,281 1,959,854,574 4.37 6.86 14.20 47.70 Total bonds and stocks 2,543,215,855 61.90 316,477 19.11 105,690,782 35.40 396,015,656 128,584,252 9.64 3.13 297,564 352,616 17.97 21.29 33,708,249 21,341,240 11.29 7.15 211,291,413 5.14 200,146 12.09 17,678,772 5.92 121,964,244 2.97 88,601 5.35 5,700,839 31 632 886 77 5 532 600 111, 958, 363 2.73 30,683,350 10.28 4,108,517,490 100.00 1,655,877 100.00 298,538,029 100.00 322 170 113,430 338,415 10 867 970 14,174,375 91,849,260 Mortgages, notes, cash, etc Insurance (gross) _- Jointly owned property, $53,829,823, distributed by form of property. 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 the date of previous decedent's death Charitable, public, and similar bequests.. Specific exemption. Total deductions Net taxable estate _ Total tax Tax credit for estate, inheritance, legacy, or succession taxes actually paid to any of the several States, Territories, or District of Columbia * Net tax after deducting tax credit- 1.73 | 54,203,863 166,133,745 385,591,176 94,101,251 1.91 1 85 26,493,737 223,489,533 876,050,000 9,396! 5,400,000! 1,799,569,568 6,183,411 . 48,049.839 170,600,000 362,035,181 2,376,972,608 152,391,240 ! j 113,388,179 39,003,061 1 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. 47 STATISTICS OF INCOME showing amounts, number of estates, and relative percentages, by size of net estate [Returnsfiledfrom January 1, to December 31,1930] Size of net estate Under $50,000 $50,000, under $100,000 $100,000, under $200,000 $200,000 under $400,000 $400,000, under $600,000 2,258 1,236 1,235 1,006 425 Amount $82,337,903 Per cent Amount 23.01 $54, 954, 620 Per cent Amount 20.17 $70,353,213 Per cent Amount Per cent 18.32 $72,526,419 Per cent Amount 15.09 $39,280,538 12.56 1,315,185 6,261,190 .37 1.75 1,410,849 5,363,462 .52 1.97 2,497,213 7,047,113 .65 1.84 4, 763,576 8,283,139 .99 1.72 2,580,840 3,876,478 .83 1.24 4,119,113 29,408,862 1.15 8.22 4, 713,096 23, 387,490 1.73 8.58 9, 330,289 34,944,889 2.43 9.10 14, 588,878 43,459,486 3.04 9.04 9, 200,790 25,306,318 2.94 8.09 41,104,350 114,328,475 11.49 31.95 34,874,897 98. 743,297 12.80 53,819, 504 36. 24 147,077, 703 14.02 71,095,079 38.31 207,065, 616 14.79 40,964,426 43.08 154, 269, 510 13.10 49.33 155,432,825 43.44 133,618,194 49.04 200,897,207 52.33 278,160,695 57. 87 195, 233, 936 62.43 17.83 4.79 41,101, 743 13,118,157 15. 09 4.81 52,573, 599 16,240,409 13.69 4.23 53, 989,140 17,133,810 11.23 3.56 28,026,848 9, 790, 756 8.96 3.13 63, 796, 682 17,145, 765 21,030,791 10,816,160 530, 541 5.88 15,097, 599 5.54 17,923,425 4.67 24,515, 587 5.10 18,867,459 6.03 3.02 8, 340, 672 3. 06 12, 069, 724 3.14 18,927, 772 3.94 10,400,892 3.33 .15 670, 711 .25 2,139,849 .56 2,834, 221 .59 1,992,739 .64 1.88 5,541,926 2.04 11, 730, 710 3.06 12, 593, 318 2.62 9,153,460 2.92 100.00 6, 706,152 357, 799, 819 100.00 272,443, 622 100. 00 383,928,136 100.00 480,680,962 100.00 312, 746,628 8.686,413 16,093,655 35,301,228 6, 713, 538 12, 225,268 26,972,125 7,456, 279 15,862,981 31, 092, 586 7,237,884 19,298,298 43,652,375 4,161,825 12,380,927 29,558,891 10,970,114 7,353,601 4, 983,211 4, 622,090 10,167, 074 17, 826, 853 223,800,000 9,490, 285 123, 200,000 18,919, 620 123, 200,000 306,691, 360 183, 223, 306 206, 698, 540 198, 045, 298 105, 607, 537 51,108,459 89, 220, 316 177, 229, 596 282,635,664... 207,139,091 510,890 1,168,327 3,460,386 7,781,218 7,168,979 351, 502 853, 660 2, 570,995 5, 832,903 5, 309,184 159,388 314, 667 889, 391 1, 948, 315 1,859, 795 16,336, 627 - - - - - - 100,550,000 9,652,293 42, 500,000 = = 48 STATISTICS OF INCOME TABLE 1.—Estates of resident decedents—Form of property and nature of deduc 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 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 $600,000 under $800,000 $800,000 under $1,000,000 $1,000,000 under $1,500,000 257 132 190 Amount $31,828,885 Per cent Amount 12.39 $17,048,362 Per cent Amount Per cent 10.52 $34,829,310 11.41 1,743,614 3,189,910 .68 1.24 3,004,713 2,668,295 1.85 1.65 3,356,287 3,575,179 1.10 1.17 7,247,998 18,354,953 2.82 7.14 9,561,860 11,400,776 5.90 7.04 12,727,596 18,517,377 4.17 6.06 30,536,475 138,137,640 11.88 53.76 26, 635,644 83, 688,618 16.44 38,176,439 51.64 152,596,795 12.50 49.98 168,674,115 65.64 110,324,262 68.08 190,773,234 62.48 27,837,406 6,964,620 12,704,800 10.83 2.71 4.94 13,891,937 5,127,401 7,514,998 8.57 3.16 4.64 19,072,094 8,245,915 21,599,486 6.25 2.70 7.07 3,715,398 1.45 5, 773, 694 3.56 9,213,756 3.02 1,374,747 .54 7,767,836 2.54 3,844, 636 256,944,607 1.50 2,372,899 100.00 162,053,553 13,843,322 4.53 100.00 305,344,953 100.00 1.47 2,891,611 1, 509, 407 1, 868, 240 10, 679,411 24,612,775 7,180, 534 11,925,789 12,944, 762 16, 232, 309 2,733,924 12,468,811 25,700,000 2,244,644 7. 885. 580 : 13,200,000 11, 428,120 12, 211,148 19,000,000 79,086,532 43,945,954 73,684, 579 177,858,075 118,107,599 231, 660,374 Total tax Tax credit for estate, inheritance, legacy, or succession taxes actually paid to any of the several States,1 Territories, or District of Columbia 7,201,972 j 5,429,528 12, 554, 534 5,296,577 • 3.904,230 9,459, 353 Net tax after deducting tax credit. 1,905,395 I 1,525,298 3,095,181 iLimited 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. 49 STATISTICS OF INCOME tions,^ showing amounts, number of estates, and relative percentages, by size of net 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 $3,000,000 under $3,500,000 $3,500,000 under $4,000,000 98 57 35 13 16 Amount $17, 640,592 Per cent Amount Per cent Amount Per cent Amount Per cent Amount Per cent 8.07 $10,697,409 6.79 $5,842, 252 4.86 $5,676,883 11.67 $5,262,733 7.91 3,564,772 1,901,089 1.63 .87 4,209,908 1,368,638 2.67 .87 1,335,399 1, 281,299 1.11 1.07 993,895 11,509 2.05 .02 1,181,445 850,616 1.78 1.28 11,117, 012 12,457,332 5.09 5.70 7,485,818 8, 323,196 4.75 5. 29 6,786,213 7, 380,071 5.65 6.15 4, 298, 780 2,841,344 8.84 5.84 10,595,503 2, 204,821 15.93 3.31 29, 040, 205 133,129, 021 13.29 60.92 21,387, 560 94, 093,407 13. 58 59.73 16, 782,882 69, 587, 729 13.98 57.96 8,145, 528 28, 592,350 16.75 58.80 14,832,385 40,796,619 22.30 61.34 162,169,226 74.21 115, 480, 967 73.31 86, 370, 611 71.94 36, 737, 878 75.55 55,629, 004 83.64 14,054,174 4,156, 039 10, 254,805 6.43 1.90 4.69 10, 383, 747 1,741,831 8, 368, 696 6.59 1.11 5.31 6,156,113 1, 027,171 7, 365, 802 6.13 .86 6.13 1,807, 010 1,106, 375 1,371, 724 3.72 2.28 2.82 2,721,595 991,967 1, 099,993 4.09 1.49 1.66 7, 648, 314 3.50 4, 955, 230 3.15 8,378, 285 6.98 447,100 .92 805,133 1.21 89, 306 .04 825,132 .52 4,199, 787 3.50 653,809 1.35 1.16 5, 073, 209 3.22 723,991 .60 823,451 1.69 100.00 120,064,012 100.00 48, 624, 230 100.00 66, 510,425 100.00 2,531, 981 218, 544,437 100.00 157,526,221 1, 072,399 663, 939 96,176 116,995 140, 429 8, 926,482 20, 987, 704 5, 674, 554 11, 248, 321 4,031, 574 5,941, 594 1,809, 756 2, 582,490 2,122, 204 2,586, 587 2, 277,010 3,458, 028 6,159, 897 9,800,000 3, 680, 051 5, 700, 000 598,154 10,037,916 3,500,000 : : : : : : : : 654,828 577,000 1,300, 000 982,000 1,600, 000 49, 223, 492 30,424, 893| 24,205,4141 7, 041,069 7,431, 220 169, 320, 945 127,101, 328 95, 858, 598| 41, 583,161 59,079, 205 10, 681, 883 8, 919, 631 7, 341,445 3,410,478 5,176, 296 6, 695, 086 5,484,830 2, 441, 348 3, 772, 058 1,856, 615 969,130 1, 404, 238 7, 967,464 _„„. 2, 714,419 . 2, 224, 545 50 STATISTICS OF INCOME TABLE 1.—Estates of resident decedents—Form of property and nature of deduc estate— Size of net estate $4,000,000 under Number of returns $5,000,000 $5,000,000 under $6,000,000 28 8 ...-Distribution Form of property: Heal estate ..Investments in bonds and stocks— Federal Government bonds— Wholly tax-exempt — Partially tax-exempt State and municipal bonds, wholly tax-exempt. All other bonds 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 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 estate, inheritance, legacy, or succession taxes actually paid to any of the several States, Territories, or District of Columbia 1 Net tax after deducting tax credit Amount Per cent Amount Per cent $11,927,796 8.05 $3,721,779 4.53 9,932,273 2,103,334 12,756,312 5,694,571 6.70 1.42 8.61 3.84 2,815,465 205,103 12,944,233 2,729,617 3.43 .25 15.74 3.32 30,486,490 83,159,255 20.57 56.13 18,694,418 54,741,559 22.74 66.58 113,645, 745 76.70 73,435,977 89.32 7,005,455 1,934,293 7,050,607 4.73 1.31 4.76 2,250,492 92,835 676,742 2.74 .11 .82 1,127,788 .76 10,000 .01 995,763 .67 2,025,845 2.47 82,213,670 100.00 4,472,185 3.02 148,159,632 100.00 211,000 4,884, 724 6,651,360 22,588 2,076,177 2,974,883 4,472,185 3,424,806 2,800,000 31,869,938 800,000 22,444,075 37,743,586 125, 715,557 44,470,084 12,098,178 4,698,511 9,341,522 3,570,679 2,756,656 1,127,832 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. 51 STATISTICS OF INCOME tions, showing amounts, number of estates, and relative 'percentages, by size of net Continued Size of net estate $6,000,000 under $7,000,000 under $8,000,000 $8,000,000 u n d e r $9,000,000 $9,000,000 u n d e r $10,000,000 $10,000,000 a n d $7,000,000 7 7 4 1 15 Amount $1,126,653 i Per cent | Amount Per cent Amount Per cent Amount Per cent 19.40 $867,327 2.33 $1,556,007 11.13 $5,509,357 2.08 1,021,353 58,685 1,128,902 1,040,126 1.84 .11 2.03 1.87 1,434,132 63,230 5, 671, 517 2,200,216 2.27 .10 8.97 3.48 369,625 120,049 4, 674,378 128,161 1.00 .33 12.57 .34 749,963 102,435 2,394,875 96, 600 5.36 .73 17.13 .69 19,472,767 1, Oil, 536 23, 263,282 16, 744,122 7.35 .38 8.79 6.32 3,249,066 44, 536, 656 5.85 80.18 9, 369,095 36, 341,107 14.82 57.49 5,292,213 27,901, 283 14.24 75.05 3,343,873 4,051,354 23.91 60,491, 707 28.97 166,048, 366 22.84 62.70 47, 785,722 86.03 45,710, 202 72.31 33,193,496 89.29 7,395,227 52.88 226, 540,073 85.54 4,898,498! 1,035,313! 686,045 8.82 1.86 1.23 3,645,900 117, 783 398,101 5.77 .19 .63 1, 737,900 129,495 1,000,955 4.68 .35 2.69 129,149 .92 4,905,421 35.07 6.930,361 790,461 10,979,459 2.62 .30 4.15 16 267 .03 50,942 .08 244, 500 .66 13,233,177 5.00 1,024,733 1.62 55,548,498 100.00 63, 211,774 100. 00 37,173,673 100.00 836,040 .31 13, 985,804 100. 00 264, 818,928 100.00 80,000 2,062,082 6, 770,929 5,000 3, 036, 594 3,086,940 40,000 759,130 2,480,052 153,093 367, 559 40,000 9, 643, 734 8,377,004 258,463 700, 000 808,491 4,198,086 700,000 5,000 400,000 3,489,462 100,000 836,040 5, 956,462 1, 500,000 9,871,474 45, 677, 024 j Per cent 2.03 $12,264,113 1 | Amount over 11,835,111 51,376,663 _._ 26, 353,240L __ 3, 684,182 4,110,114 33,489,491 9,875, 690 238,4^5,6881 5,162,823 6,098, 534 4,202,108 1,329,881 37,995,638 3,772,865 4,815, 571 3,361,687 1,063, 905 27,522, 760 1,389,958 1,282,963 840,421 265,976 10,472,878 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, per cent of tax credit to total tax, and net tax after deducting tax credit [Returns filed from January 1 to December 31,1930] Estate subject to tax States and Territories Total number of returns Aggregate gross estate Number Gross estate $17,549, 759 $14,129, 234 Alabama 56 49 Alaska 8, 721,138 14 20 8,109, 246 Arizona 5, 743, 504 20 27 4, 852, 501 Arkansas 630 789 286,101, C27 261, 071, 529 California 43 52 23,487,394 22,065, 382 Colorado 260 121, 688, 622 228 115, 936, 687 Connecticut 23 10, 969, 448 18 10, 271,926 Delaware 103 41, 333, 462 83 38, 078,863 Dist. of Columbia 119 49, 014,865 88 40, 580,098 Florida. 75 23,033,072 53 20,127, 582 Georgia 22 9,884, 314 17 9, 334,164 Hawaii 4 682, 675 1 234, 733 Idaho 274, 315, 036 252,138, 065 465 599 Illinois 45, 746, 271 118 37, 488,034 165 Indiana _ 25,818,083 80 18, 2<)8,021 133 Iowa 15, 476, 062 48 12,860, 284 Kansas 37, 279, 608 74 35, 207, 501 90 Kentucky 23, 228, 411 51 20, 561, 432 70 Louisiana 36,172, 446 57 33, 937, 329 68 Maine 58,024,811 53,133,099 136 106 Maryland 256,873, 200 275, 221, 289 570 465 Massachusetts.. _ 126, 532, 925 134,189,817 301 246 Michigan 43, 797, 258 105 46,387,148 87 Minnesota 5, 367, 003 7,309, 768 27 18 Mississippi 74,110, 217 80,135, 290 187 151 Missouri 5,157,053 19 12 3, 711, 556 Montana 80 16, 337,118 63 14, 752, 292 Nebraska 477, 394 1 169,834 3 Nevada 18, 863, 935 42 51 17, 433, 764 New Hampshire402 305,310,470 290,967,947 496 New Jersey _ 9 2,672,884 2,463, 622 11 New Mexico 1,541 1,054, 528,153 1,841 1,114,063,169 New York 27,851,894 49 25,827, 247 63 North Carolina9 2, 251, 601 2, 020,519 11 North D a k o t a 320 175,778,242 161,233,335 Ohio 408 Deductions $6, 263,868 3,488, 017 3, 025, 948 106, 647, 520 8, 307,113 43, 405, 493 2, 777, 686 10, 554,125 16,460,188 9,845,604 2, 577, 700 104,934 91, 585, 633 17,196, 654 11,208,619 6, 709,602 14, 486,485 9, 453, 220 10,192,694 18,602,636 81, 752,807 43, 066, 305 16,101, 397 2, 506, 217 30,731,074 1,576,858 8,822, 703 103,802 7,854,618 120,090,630 1,186,999 367, 757,948 12,353,586 1,149,876 65,025,817 Net taxable estate $7,865,2 Total tax Estate not subject to tax Per cent Net tax after of tax Tax credit ! credit to deducting total tax tax credit $236,315 4, 621, 229 208,836 $167,104 1,826, 553 30,163 37,936 154, 424, 009 8, 632, 630 6, 858, 324 13,758, 269 596, 651 750,134 72, 561,194 2, 366, 254 3, 404,180 7,494, 240 420, 385 336, 309 21, 524, 738 981, 493 17, 249 24,119, 910 964, 677 57, 699 10, 281,978 338, 033 268, 342 6, 756,464 333, 525 142, 749 129, 799 2, 394 1,915 157, 552,432 11,604,287 8,097,019 20, 291, 380 764, 712 512,110 7,059,402 154,994 111, 464 6,150, 682 67, 503 156, 504 652, 661 20, 721, 016 847,680 255, 253 11,108, 212 402,051 23, 744,635 2, 715, 836 2,135,811 1, 623,431 34, 530,463 2, 065, 505 175,120, 393 10, 630, 359 8, 484, 919 83,466, 620 5, 911, 720 4,130, 960 897, 728 27,695,861 1,449,371 2,860, 786 82, 435 37, 950 43,379,143 2,108,856 1, 523, 385 2,134, 698 66,831 50, 330 5,929, 589 151, 573 74, 517 821 66,032 9, 579,146 492,375 64, 070 170,877, 317 13, 695, 328 9, 301,317 15,112 1, 276, 623 38, 379 686, 770, 205 49,016, 791 38, 205, 541 575,441 458,753 13,473,661 870,643 19,879 15,871 96,207,518 5,566, 623 4,343,530 Num- Gross estate Deductions ber $236, 315 80.02 79.51 79.45 79.54 69.51 80.00 1.76 5.98 79.38 42.80 79.99 69.78 66.97 71.92 43.13 76.92 63.49 78.64 78.60 79.82 69.88 61.94 46.04 72.24 75.31 49.16 13.01 67.92 77.94 79.72 79.84 78.03 41, 732 7,773 1, 774, 306 153, 483 1, 037,926 84, 076 964, 247 906, 978 69,691 190, 776 479 3, 507, 268 252, 602 43, 530 89,001 195, 019 146, 798 580, 025 442, 074 2,145, 440 1, 780, 760 551,643 44, 485 585,471 16, 501 77, 056 821 428, 305 4,394,011 23, 267 10,811, 250 116,688 4,008 1,223,093 6 7 159 9 32 5 20 31 22 5 3 134 47 53 18 16 19 11 30 105 55 18 9 36 7 17 2 300 14 $3,420,525 $4,170,103 611,892 891,003 25, 030,098 1,422, 012 5, 721,935 697, 522 3, 254, 599 8,434, 767 2, 905,490 550,150 447,942 22,176,971 8, 258, 237 7, 550, 042 2,615, 778 2,072,107 2,666,979 2, 235,117 4,891, 712 18,348, 089 7,656,892 2, 589,890 1, 942, 765 6,025, 073 1,445,497 1, 584,826 307, 560 1,430,171 14,342, 523 209, 262 59, 535,016 2,024, 647 231,082 14, 544, 907 786,999 1,453,841 31,083, 630 1,917,521 6,606,903 786, 209 3,842,405 9,659,181 3, 976,243 579,049 654, 574 26,971,324 9,940,896 10, 527,634 3, 272,523 2,646,180 3,645,401 2,545,238 6, 549,340 21,812,381 9, 550,714 2,994,166 2, 293,574 7,360,421 1,775,366 2,018,376 361,685 1,613,036 17,531,676 313,328 71,553,831 2, 507,326 278,120 18,020,404 Oklahoma..,. Oregon _. Pennsyl vania.... Rhode Island.... South Carolina., South Dakota... TennesseeTexas _ Utah Vermont Virginia Washington West Virginia.-. Wisconsin Wyoming ')' Total 793 ,1 t V 1 ° 182 9U, ^ 77 ' •> 0 / 1 .01 S 130 ^ 4 '60 H 94 73 49 33 6 '*-) /I/' 1 2'ID "i, > : '0, (>21 11, SI4 140 849, 412 37, 97 967, 014 15, 768, 292 45, 950, 485 1> 559, 298 4,108, 517, 490 >' i , : \ 6. Ml2 '9 767 1. 1 0'! '1 )o! 9 ,x ! if JA '){1 \4 ) 904 n, ^01, 312 10 ?J 73 51 40 105 5 2. 7(i.i, 781 11. 519, 753 33,873, 558 25, 709. 207 14, 260. 979 40, 519. 892 1,483, 297 7.02S 3, 808,323, 584 4, ( 9/' < 1 1 < -,, 1 4 «•> ' '* 1OS '17 *? 1 or ') 9 ' ' ) i , >)•* ::, i i i 2 H 1, Jn,055 5 ^^0 52J 14,638,103 11, 912, 542 8, 062,8G6 17, 037,089 812,137 1,431,350,976 4 ) V* A)1 '•3 <m t01 '1 '.M 7° s 9-1, o'»7 10, U2 218 376 954, 045 620, 554 224, 084 1, 495, 952 19, 784 152, 391, 240 I' 10, 7 0 9 4 > , <S3 '.7 ,,-tS 7() • r, -0 9/4 1 ^ ()'" w,) '-77 1 on. 1 *2 ,2. 3 50 M 41") 730, 637 423, 042 133, 639 1,195, 991 15, 828 113, 388,179 75. 84 79.78 79. 43 79.31 80.00 80. 00 70. 08 65.13 80. 00 38.21 76.58 68.17 59.64 79.95 80.00 15,836 108,153 4, 283, 956 206, 717 20, 241 3, 2^9 158,211 321,485 8,082 134, 931 223, 408 197,512 90.445 299, 961 3,956 74.41 39, 003, 001 12 10 158 13 12 5 18 63 3 3 21 22 9 28 1 1,770 1, 647, 486 1.173,169 28, 625, 713 2, 232, 577 2,813,572 921, 001 3, 776, 261 6,811, 954 566,840 294, 687 3,975, 854 2, 257.807 1, 507, 313 5,440, 593 76,001 300,193, S 2,209, 341 1,428,736 35, 035, 413 2, 784, 784 3, 299, 167 1,009, 268 4, 2S9, 213 9,129, 663 600, 541 358, 853 5, 005, 323 3, 082, 207 1, 884, 826 6, 363, 239 138,420 368, 218, 592 1 Credit tor estate, inheritance, legacy, or succession taxes, paid 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 1928.) I 02 o o ss TABLE 3.—Estates of resident decedents—Distribution by size of net estate, showing number, gross estate, deductions, net estate, total tax, tax credit, and net tax after deducting tax credit [Returns filed from January 1, to December 31,1930] Size of net estate (Thousands of dollars) No net taxable estate: Gross estate under 50— Gross estate over 50 Net taxable estate: Under 50 50 under 100 100 under 200— 200 under 400 400 under 600 600 under 800 800 under 1,000 1,000 under 1,500 1,500 under 2,000. 2,000 under 2,500 2,500 under 3,000 3,000 under 3,500 3,500 under 4,000 4,000 under 5,000. 5,000 under 6,000 6,000under 7,000 7,000 under 8,000 8,000 under 9,000 9,000 under 10,000 10,000 and over — Total. Number of returns Gross estate Deductions Net taxable Total tax Tax credit i Per cent Net tax of tax after decredit to ducting tax total tax credit 56 1,714 $1,655,877 298,538,029 $6,183,411 362,035,181 2,258 1,236 1,235 1,006 425 257 132 190 98 57 35 13 16 28 357,799,819 272,443,622 383,928,136 480,680,962 312,746,628 256,944,607 162,053,553 305,344,953 218, 544,437 157, 526,221 120,064,012 48,624,230 66, 510,425 148,159,632 82,213,670 55,548,498 63,211,774 37,173,673 13,985.804 264,818,928 306.691,360 183.223,306 206,698,540 198,045,298 105,607,537 79,086. 532 43,945,954 73,684, 579 49, 223,492 30,424,893 24,205,414 7,041,069 7,431,220 22,444,075 37, 743,586 9, 871,474 11,835,111 3,684,182 4,110,114 26,353,240 $51,108,459 89, 220.316 177,229, 596 282,635,664 207,139,091 177.858,075 118,107,599 231, 660, 374 169, 320,945 127,101,328 95,858. 598 41, 583,161 59,079,205 125, 715, 557 44,470,084 45,677, 024 51,376,663 33, 489, 491 9,875.690 238,465,688 $510,890 1,168, 327 3,460, 386 7,781,218 7,168,979 7,201,972 5,429. 528 12, 554,534 10,681,883 8,919.631 7,341,445 3,410.478 5,176,296 12,098,178 4,698,511 5,162,823 6,098, 534 4,202,108 1,329,881 37,995,638 $351,502 853.660 2,570,995 5,832,903 5,309,184 5, 296.577 3,904,230 9,459,353 7,967,464 6. 695,086 5,484,830 2,441,348 3,772,058 9,341,522 3, 570, 679 3, 772,865 4,815,571 3,361,687 1,063,905 27, 522,760 68.80 73.07 74.30 74.96 74.06 73.54 71.91 75.35 74.59 75.06 74.71 71.58 72.87 77.21 76.00 73.08 78.96 80.00 80.00 72.44 $159,388 314, 667 889,391 1,948,315 1,859, 795 1,905,395 1,525,298 3,095,181 2,714, 419 2,224, 545 1,856,615 969,130 1,404,238 2, 756.656 1,127.832 1, 389, 958 1,282,963 840,421 265, $76 10,472,878 1,799,569,568 2,376,972,608 152, 391,240 113,388,179 74.41 39,003,061 8,798 | 4,108,517,490 i Credit for estates, inheritance, legacy, or succession taxes actually paid 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.) I o 55 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 net tax after deducting tax credit [Returns filed from January 1 to December 31,1930] Size of net estate (Thousands of dollars) No net taxable estate: Gross estate under 50_ Gross estate over 50___ Net taxable estate: Under 50 _ 50 under 100 100 under 200 200 under 400 400 under 600 600 under 800 800 under 1,000 „.._ 1,000 under 1,500 1,500 under 2,000 — 2 000 under 2 500 2,500 under 3,000 3,000 under 3,500. 3,500 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 and over Total Number Gross esof returns tate 24 3 Deductions Net tax after deducting tax credit Tax credit l Net taxable Total tax estate $6, 755 $11,156 2,036,147 2,454,424 975, 222 $10, Oil, 446 470, 579 4,065,921 576, 410 5,489, 023 354,116 5, 206, 616 128, 212 2,281,427 $6,829 3,188 24,816 24, 222 29, 381 $99, 964 48, 533 79,853 117, 542 47,191 7, 956 134, 973 1,430 58 39 19 5 10,986, 668 4, 536, 500 6, 065, 433 5, 560, 732 2,409, 639 2 2, 629,048 54,939 2, 574,109 142, 929 j 1 | 3,219,048 194, 742 3,024, 306 241,417 22,378 219,039 404, 217 600, 587 56, 631 347, 586 600, 587 45,820 919,004 $106, 793 51, 721 104, 669 141, 764 76, 572 I 1 1 4, 290,836 6,194,131 546,884 4,290, 836 5, 647, 247 1 9,170, 596 1, 280,455 7,890,141 964, 824 7,047,139 50,481,072 2, 835, 493 i 1,584 57,105,533 221, 221 2, 614, 272 1 Credit for estate, inheritance, legacy or succession taxes actually paid 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.) 56 STATISTICS OF INCOME TABLE 5.—Historical summary of estate tax returns filed for resident and nonresident decedents, September 9, 1916, to December 81, 1980,1 showing number of returns, gross and net estate, and tax Returns filed Resident Nonresidedecedents dent cedents 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 Jan. 1-Dec. 31,1930 Gross estate 45,126 13,876 15,119 14, 513 16,019 14, 567 10,700 10,236 10,343 10,382 42,230 12,563 13,963 13, Oil 14,013 13,142 9,353 8,079 8,582 8,798 Resident decedents Total 2,896 $8, 893, 238, 780 $8, 785, 641, 889 $107, 596,891 1,313 3,014, 072, 723 2, 955,959,464 58,113,259 1,156 2, 804,327,313 2, 774, 740, 672 29, 586, 641 1,502 2, 566, 521, 698 2, 540,922,175 25, 599,523 2,006 3, 001,088,952 2,958, 363, 744 42, 725,209 1,425 3,407,923,034 3,386,266, 616 21, 656,418 1,347 3,173, 235,017 3,146, 289, 565 26,945,452 2,157 3, 554,270,423 3, 503, 238, 684 51,031, 739 1,761 3,893,246,060 3,843,514,150 49,731,910 1,584 4,165, 623, 023 4,108,517,490 57,105, 533 Net taxable estate Total Sept. 9, 1916-Jan. 15, $5,509, 522,243 1922 Jan. 15-Dec. 31,1922... 1, 704,974,496 1,532,061, 390 Jan. 1-Dec. 31,1923 1,395,815,832 Jan. 1-Dec. 31, 1924 1, 658,869, 282 Jan. 1-Dec. 31, 1925 1,972,536,751 Jan. 1-Dec. 31, 1926 1,761,617,030 Jan. 1-Dec. 31,1927 1,992, 503,398 Jan. 1-Dec. 31,1928 2,313,976,089 Jan. 1-Dec. 31, 1929 2,427,453, 680 Jan. 1-Dec. 31, 1930 Nonresident decedents Resident de- Nonresident cedents decedents Tax Total Resident de- Nonresident decedents cedents $5,407,673,531 $101,848,712 $356, 516, 251 $351,138, 323 $5,377,928 1, 652,832,089 52,142,407 120,562,181 117,623,821 2,938,360 1, 504, 621,046 27,440,344 89,109,477 88,383,941 725, 536 488,265 1,372,420,879 23,394,953 71,939,423 71,451,158 1,621,008,326 37,860,956 87,322, 284 86, 223, 095 1, 099,189 481, 050 1,951,969,366 20, 567,385 101,805, 202 101,324,152 754,889 1,735,840,229 25, 776,801 41,686,113 40,931, 224 1,943,428, 661 49,074, 737 41, 959, 259 40, 561, 235 1,398, 024 2,268,323,442 45,652,647 44,387,998 43,303,482 1,084, 516 2,376,972,608 50,481,072 41, 617, 333 39,003, 061 2, 614, 272 i Changes in the revenue acts affecting the comparability of statistical data from estate tax returns are summarized on p. 408. Tables exhibiting in more detail the distribution of the Federal individual and corporation income tax returns, 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. Hon. A. W. MELLON, Secretary of the Treasury. BASIC TABLES INDIVIDUAL RETURNS 57 TABLE 1.—Individual returns for 1929 by States and Territories, showing population and percentage of population filing returns, number of returns, net income and tax, with percentages of totals; also average net income and average tax per return, and personal exemption and credit for dependents [For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4] States and Territories Alabama — Alaska 1 Arizona Arkansas — California Colorado Connecticut Delaware District of Columbia.. Florida .... Georgia Hawaii Idaho Illinois Indiana -. Iowa Kansas --_. Kentucky Louisiana Maine Maryland Massachusetts Michigan. Minnesota Mississippi Missouri _. Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas.. -.Utah _ Vermont Virginia...Washington West Virginia Wisconsin Wyoming Returns Population as Percentage of of Apr. 1, 1930 popula(Fifteenth tion filing Number Per cent Census) returns 2, 646, 248 59,278 435, 573 1, 854,482 5, 677, 251 1, 035, 791 1, 606, 903 238, 380 486, 869 1, 468, 211 2, 908, 506 368, 336 445, 032 7, 630, 654 3,238, 503 2,470, 939 1,880, 999 2, 614, 589 2,101, 593 797, 423 1, 631, 526 4, 249, 614 4, 842, 325 2, 563,953 2,009, 821 3, 629, 367 537, 606 1,377, 963 91, 058 465, 293 4, 041, 334 423,317 12, 588, 066 3,170,276 680, 845 6, 646, 697 2, 396, 040 953, 786 9, 631, 350 687,497 1, 738, 765 692, 849 2, 616, 556 5, 824, 715 507, 847 359, 611 2,421,851 1, 563, 396 1, 729, 205 2,939, 006 225, 565 Total 123,202,660 2.86 .85 5.44 3.02 5.11 4.10 9.88 2.05 1.11 2.23 2.21 4.85 2.36 1.82 2.00 1.32 1.67 2.40 4.21 5.02 3.67 2.37 .78 2.71 3.17 2.25 5.68 3.08 4.84 1.62 6.02 .91 1.35 3.25 1.54 2.96 3.78 3.85 .76 1.51 1.32 1.95 2.59 2.67 1.60 4.17 1.72 3.51 3.61 3. 2 Net income Amount Per cent 25, 818 0.64 $122, 569,172 0.50 12.448 15, 813 309,047 31, 268 82, 049 9,780 48,087 30, 040 32, 289 8,210 9,830 369, 855 76,493 45, 023 37, 557 34, 623 35, 093 19,173 68, 654 213,316 177,918 60, 701 15, 689 98, 367 17, 067 30, 962 5,174 14, 341 195, 772 6,874 757, 835 28, 860 9,170 215,804 37,000 28,194 364,145 26,481 13, 232 10.449 34, 664 113, 555 13,163 9,586 38, 631 65, 240 29, 803 103, 044 8,140 .31 .39 7.64 .77 2.03 .24 1.19 .74 .80 .20 .24 9.15 1.89 1.11 60,788,434 68,910,936 1, 689,896,424 158, 751, 528 561, 547,753 148,850, 300 242, 282,698 164, 355,108 163,181,491 43, 290,997 38, 525, 958 2,258,945, 768 366,846, 042 222,103, 300 181, 661, 364 191, 640, 708 170, 713,998 115,875,339 425,185,985 1, 371, 651, 741 1,029,756, 680 337, 880, 743 63, 922,168 558,127, 649 71, 397, 232 140, 322, 452 21, 597, 783 74, 306,913 1, 212, 423, 226 30,875, 636 6,253,465, 699 130, 352, 897 31,197, 250 1,259, 571,939 216, 346,916 129,360, 587 2, 217,958, 557 184,531,178 50,257,416 40,165, 070 177,388, 337 592, 518, 704 59,451, 690 49,916, 326 179, 293,926 302,258,404 136, 768,017 450,934,107 30, 813, 018 .25 .28 6.81 .64 2.26 .60 4,044, 327 .87 .47 1.70 5.27 4.40 1.50 .39 2.43 .42 .77 .13 .35 4.84 .17 18.74 .71 .23 5.34 .91 .70 9.00 .65 .33 2.81 .33 .24 .96 1.61 .74 2.55 .20 100.00 24,800, 735, 564 * Alaska included in the State of Wa5hington. 62320—31 5 59 .66 .17 .16 9.11 1.48 .90 .73 .77 .69 .47 1.71 5.53 4.15 1.36 .26 2.25 .29 .57 .09 .30 4.89 .12 25.21 .53 .13 5.08 .87 .52 8.94 .74 .20 .16 .72 2.39 .24 .20 .72 1.22 .55 1.82 .12 100. 00 60 STATISTICS OF INCOME TABLE 1.—Individual returns for 1929 by States and Territories, showing population and percentage of population filing returns, number of returns, net income and tax, with percentages of totals; also average net income and average tax per return, and personal exemption and credit for dependents—Continued Tax States and Territories Amount Alabama Alaska i Arizona _ Arkansas California Colorado ___ Connecticut Delaware District of Columbia _ Florida Georgia Hawaii Idaho _-_ Illinois Indiana _. Iowa Kansas Kentucky Louisiana Maine Maryland M assachusetts Michigan Minnesota Mississippi Missouri _. Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio _. Oklahoma Oregon Pennsylvania Rhode Island . South Carolina South Dakota Tennessee.-Texas Utah... Vermont .._ Virginia Washington.. West Virginia Wisconsin Wyoming Total Personal exemption and credit for dependents $2, 087, 718 0.21 $4,747. 43 $80.86 $80,644, 674 1,113, 774 712, 954 45, 360, 278 3, 534,404 23,693,045 14, 524, 946 6,408, 622 5, 936, 377 2, 785, 942 1,220,345 184, 325 86,825, 072 8,208, 031 3,924, 823 2, 547, 829 5, 076,854 2, 859, 568 3, 561, 754 15,641,824 57,857, 223 40, 599,864 9, 799,141 600,076 16,416,897 1,019,300 1,919,473 356,444 1, 734, 828 43,956, 017 299,882 396, 687,348 3, 282,957 111,346 43, 633, 678 6,020,950 1, 663, 775 90,694, 655 7,851, 363 566,252 3, 747, 582 12,866,950 881, 606 1,019,863 3, 201,104 5,775,343 2,298,875 10, 287,020 188, 964 .11 .07 4.53 .35 2.36 1.45 .64 .59 .28 .12 .02 8.67 .82 .39 .25 .51 .29 .36 1.56 5.77 4.05 .98 .06 1.64 .10 .19 .04 .17 4.39 .03 39.59 .33 .01 4.35 .60 .17 9.05 .78 .06 .04 .37 1.28 .09 .10 .32 .58 .23 1.03 .02 4,883. 39 4, 357. 87 5.468.09 5,077.12 6,844.05 15, 219. 87 5, 038. 42 5,471. 21 5, 053. 78 5, 272. 96 3,919. 22 6,107. 65 4, 795.81 4,933.11 4,836. 95 5,535. 07 4,864. 62 6,043. 67 6,193.17 6,430.14 5,787. 82 5, 566. 31 4,074. 33 5, 673. 93 4,183. 35 4, 532. 09 4,174. 29 5,181.43 6,193. 04 4,491. 65 8, 251. 75 4, 516. 73 3.402.10 5,836. 65 5,847. 21 4, 588. 23 6, 090. 87 6,968. 44 3, 798.17 3,843.92 5,117. 36 5, 217. 90 4, 516. 58 5,207. 21 4,641.19 4,633. 02 4, 589. 07 4, 376.13 3, 785. 38 89.47 45.09 146. 77 113. 04 288. 77 1,485.17 133. 27 197. 62 86.28 148. 64 18.75 234. 75 107.30 87.17 67.84 146. 63 81.49 185. 77 227. 84 271.23 228.19 161. 43 38.25 166. 89 59.72 61.99 68.89 120.97 224. 53 43.63 523.45 113. 75 12.14 202.19 162. 73 59.01 249. 06 296.49 42.79 37.41 108.11 113. 31 66.98 106. 39 82.86 88.52 77.14 99.83 23.21 35, 230, 285 51, 066,110 870,047,137 96, 731, 299 228,183,797 28, 216,372 125, 771, 327 95,049,461 100, 705, 092 27,486,852 31,417, 740 1, 042,162, 240 223,852.017 141, 012, 595 121, 078, 533 102,263,397 103,997, 704 57, 558,370 192, 666, 05a 608,725, 52& 511,145,428 180, 694,835 51,626,480 304,395,345 48,759,147 97, 667,347 12, 819,132 41, 299,909. 584, 288, 786 19,924,608 2,211,426,277 92, 519, l i a 150,574,481 635,437,12a 118,487,931 84, 712,826 1, 054,858, 657 77,117,827 37,052, 767 33,930,742 106,120,995 322,053,813 41,672,00a 28,421,605 117, 608,312 189, 564,65089,194,175 301,981,422 24,042, 537 1,001,938,147 100.00 6,132.22 247.74 11,933, 264,857 1 Alaska included in the State of Washington. Per cent Average net Average income per tax per return return 61 STATISTICS OF INCOME TABLE 2.—Individual returns for 1929 by net income classes, showing the number of returns, net income and tax, average tax per return and average rate of tax, personal exemption and credit for dependents, tax before tax credits and tax credits [For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4] Tax after tax credits Number of returns Net income classes (Thousands of dollars) Under 1 1 (estimated).. Under 1 (estimated) „ . . 1 under 2 i (estimated). 1 under 2 (estimated) __ 2 under 3 * (estimated). 2 under 3 (estimated) __ 3 under 4 1 (estimated). 3 under 4 (estimated) __ 4 under 5 i (estimated). 4 under 5 (estimated).. 5 under 6 i 5 under 6 6 under 7 * _ 6 under 7 7 under 8 i 7 under 8 8 under 9 i 8 under 9 9 under 10 i 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 117,633 8,539 423,979 479,103 370, 516 439, 831 454,891 231,942 167,819 318,003 24, 218 217, 378 10, 683 147,101 7,003 105,809 5,207 76, 247 4,329 60, 064 47, 239 38,114 31, 060 26,114 21,216 70,176 37, 535 23, 081 26, 363 14, 245 8,640 5,866 4,159 3,032 2,376 6,376 2,829 1,527 954 1,023 618 687 289 234 123 67 32 19 Total Nontaxable returns *__. Taxable returns 1 Nontaxable returns. Net income Tax $68,889, 883 4, 852, 249 665, 307, 393 834,600, 352 915,417,114 1,043,177, 783 1, 589, 523,016 825,861, 356 730,986, 602 1,426,225, 289 130, 635, 080 1,187, 956, 605 68, 911, 570 949, 328,841 52, 352, 719 790, 931, 796 44,114,982 646, 055, 897 41,105, 762 570,182, 534 495,096, 294 437, 892,172 387, 588,000 352,134, 540 307,441,145 1, 208, 669,860 836,411, 364 630, 827,827 908, 544, 285 635,086, 014 473, 282, 923 379, 687, 785 310, 912, 627 257, 065, 545 225, 527,120 770, 536,078 486, 561, 209 340, 777, 799 260,070, 729 352, 233,963 275, 994, 926 418, 758,821 251,118, 931 281,434, 307 210, 984,464 161,871, 067 111, 518, 649 85,646, 303 360,643, 994 $17, 308 Average tax per return Average rate of tax on net income (per cent) $2.03 553,418 1.16 1,1637 90l" "3.15 1,044, 716 4.50 1, 367, 918 4.30 1, 565, 267 7.20 1, 753,936 1, 867,178 17.65 2,026, 730 !6.58 .31 2, 337,488 38.92 2,566,311 54.33 2, 992, 768 78.52 3,251, 704 104. 69 3, 504, 520 134.20 3, 603, 092 169. 83 20, 958, 558 298.66 23,016, 064 613.19 24,032,975 1, 041. 24 46,965, 282 1, 781. 48 42, 905,940 3, 012.00 39,296,170 4, 548.17 35, 269, 856 6,012.59 31,871,455 7, 663. 25 28,115,170 9, 272. 81 26,260,873 11,052.56 99, 559, 757 15, 614. 77 68, 675,150 24, 275.42 50,492, 524 33, 066.49 40,053, 540 41,984.84 54, 284,830 53, 064. 35 69, 661. 54 43, 050,832 66,897, 642 97, 376. 48 39,321, 268 136, 059. 75 43, 663, 389 186, 595. 68 34,264,015 278, 569. 23 26,436, 699 394, 577. 60 18,812,187 587, 880.84 13,932, 532 733,291.16 53,945,184 1,419, 610.11 .41 .52 .68 .84 1.00 1.17 1.73 2.75 3.81 5.17 6.76 8.30 9.29 10.25 10.94 11.64 12.92 14.11 14.82 15.40 15.41 15.60 15.98 15.66 15.51 16.24 16.33 16.87 16.27 14.96 $330,886,194 645, 901 1,188,782,918 706,280,987 1, 389, 559,916 663,228, 579 1,822, 758, 724 532,001,139 742,171,244 1,035,134,650 100,599,072: 765,027, 655 37, 092,34£ 517,470,213 22,406, 521 371,663,37& 16,025,075 266,241,211 13,139, 824 208,476, 508 160,074, 334 128, 500, 532 103,839,511 87, 287,336 70,226, 677 228, 001,085 119, 357,266 72, 111, 007 80,417,158 42,890, 612 25,795,780 17, 203, 278 12, 031,032 8, 692, 039 6, 729, 326 17, 774,114 7,719, 341 4,232, 776 2, 645, 559 2, 720, 724 1, 635,283 1,867,999 705,322 539,100 301, 595 172,233 82,100 45,000 74,683 4, 044,327 24,800, 735, 564 1,001,938,147 247. 74 4.04 11,933,264,857 1, 586, 278 4, 307,244,121 2,458,049 20,493,491,443 1,001, 938,147 407. 62 5, 663,421,837 6, 269,843,02O Specific exemptions from normal tax exceed net income. 0.36 Personal exemption and credit for dependents 62 STATISTICS OF INCOME TABLE 2.—Individual returns for 1929 by net income classes, showing the number of returnSy net income and tax, average tax per return and average rate of tax, personal exemption and credit for dependents, tax before tax credits and tax credits— Continued Tax credits Tax before tax credits Net income classes Normal tax '(Thousands of dollars) Surtax 12H per cent on capital net gain from sale of assets held more than 2 years Total 12^ per cent on net 25 per loss from cent of tax sale of on earned assets held net income more than 2 years Under 1 l (estimated) 1 under 2 l (estimated) 1 under 2 (estimated) 2 under 3 * (estimated 2 under 3 (estimated) 3 under 4 l (estimated) _. 3 under 4 (estimated) 4 under 5 * (estimated) 4 under 5 (estimated) 5 under 6 1 5 under 6 6 under 7 1 6 under 7 _ 7 under 8 * 7 under 8 .8 under 9 l 8 under 9 9 under 10 l . 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 returns * Taxable returns i Nontaxable returns. $23,068 $23,068 $5, 760 737,886 737,886 184,468 1,871, 866 1,871,866 467, 965 1, 392, 912 1, 392,912 348,196 1,823, 883 1,823,883 455, 965 2, 012,869 2, 012, 869 447, 602 2,171, 611 2,171, 611 417, 675 2, 248,061 2,248, 061 380,883 2,391, 284 2, 391, 284 364,554 2, 759,453 2, 757,993 2,865, 621 2, 935,158 3, 060,162 3,029, 974 14, 732, 574 12,454,436 10, 411, 372 16, 219, 519 11,276,261 7, 877, 388 5, 822, 614 4, 369,414 3, 236, 681 2, 818, 008 9, 281, 061 5,388,170 3,878,421 3,048, 291 3, 517,239 2,496, 736 3,819, 771 1, 712,185 1,703,048 1, 646,890 1,517,471 1,167,472 630,839 1, 224,434 2,759,453 2, 984,868 3,433,763 3, 706,247 3,971,314 4,087, 077 23,431,599 25, 287,470 25,975,887 49, 880, 307 44,816,027 40, 617,819 36,333, 251 32, 716,143 28,869,425 26, 821, 279 101, 508,247 69, 681,412 51,070,200 40,449,449 54,660,460 43, 349,835 67,275,829 39,487, 582 43,740,130 34, 330,279 26,750, 897 18,820,871 13,936,996 53, 951, 529 421,965 418, 557 440,995 454,543 466,794 483,985 2,473,041 2, 271,406 1,942, 912 2, 742, 598 1,670, 505 1, 016, 249 705,236 511,430 387,017 321,289 884,626 435, 455 255,870 165,956 167,884 100,194 118, 572 43,135 31,258 23, 377 15,106 8,684 4,464 6,321 162, 332, 096 582, 392,677 284, 654, 312 1,029,379, 085 22,062,492 5, 378,446 162, 332, 096 582,392, 677 284, 654,312 1,029, 379,085 22,062,492 5,378,446 $226,875 568,142 771,089 911,152 1,057,103 8, 699, 025 12, 833, 034 15, 564, 515 33,060,173 30, 893,416 27, 908,415 24, 505,927 21,496,813 18, 409,312 17,090,456 65,055,630 42, 693,981 30,469,627 24, 542,588 30,859,311 24, 721,645 37,902,168 20,489,420 20,798,000 18, 386,476 14, 221,263 10,342, 691 7,158,290 20, 756,140 $600, 615 2, 646, 350 4, 832,016 6,004, 710 6, 849, 916 7,223,432 6, 912, 815 27,171, 556 21, 599, 261 16, 722,152 12, 858, 570 20,283,910 16,131,454 25, 553,890 17,285, 977 21,239,082 14, 296,913 11,012,163 7, 310,708 6,147,867 31,970,955 Specific exemptions from normal tax exceed net income. $172,427 239, 582 305,400 358,159 333, 258 367,238 239,117 1,063, 864 570,807 321,806 229,953 207,746 198,809 259,615 123,179 45,483 42,887 299, 092 24 63 STATISTICS OP INCOME TABLE 3.—Individual returns for 1929 by net income classes, showing simple and cumulative distribution of the number of returns, net income and tax, and relative percentages [For text denning certain items and describing methods of tabulating and estimating data, see pp. 1-4T Returns Net income classes Simple distribution (Thousands of dollars) Under 1 (estimated) 1 under 2 (estimated) 2 under 3 (estimated) 3 under 4 (estimated) _ 4 under 5 (estimated) 5 under 6-__ 6 under 7 7 under 8_._ 8 under 9 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 _ .... _ .. Cumulative distribution over class below Cumulative distribution under class above Number Per cent of total Number Per cent of total Number 126,172 903,082 810, 347 686,833 485,822 241, 596 157,784 112,812 81, 454 64,393 47,239 38,114 31,060 26,114 21,216 70,176 37, 535 23, 081 26,363 14, 245 8,501 5,866 4,159 3,171 2,376 6,376 2,829 1,527 954 1,023 618 687 289 234 123 67 32 19 38 3.12 22.33 20.04 16.98 12.01 5.97 3.90 2.79 2.01 1.59 1.17 .94 .77 .65 .52 1.74 .93 .571 .652 .353 .210 .145 .103 .079 .059 .158 .070 .038 .024 .026 .015 .017 .0072 .0058 .0031 .0017 .0008 .0005 .0009 4,044,327 3,918,155 3,015, 073 2, 204, 726 1, 517,893 1, 032, 071 790,475 632,691 519,879 438,425 374,032 326,793 288,679 257,619 231, 505 210,289 140,113 102, 578 79,497 53,134 38, o89 30, 388 24, 522 20,363 17,192 14,816 8,440 5,611 4,084 3,130 2,107 1,489 802 513 279 156 89 57 38 100. 00 96.88 74. 55 54.51 37. 53 25. 52 19. 55 15.65 12.86 10.85 9.26 8.09 7.15 6.38 5.73 5.21 3.47 2.54 1.969 1.317 .964 .754 .609 .506 .427 .368 .210 .140 .102 .078 .052 .037 .020 .0128 .0070 .0039 .0022 .0014 .0009 126,172 1, 029, 254 1, 839,601 2, 526,434 3,012, 256 3, 253,852 3,411,636 3, 524,448 3,605,902 3,670, 295 3, 717,534 3, 755,648 3,786,708 3,812.822 3,834,038 3,904, 214 3,941, 749 3,964,830 3,991,193 4, 005,438 4,013,939 4, 019,805 4,023,964 4, 027,135 4,029,511 4,035,887 4, 038, 716 4.040,243 4, 041,197 4, 042, 220 4,042,838 4,043, 525 4,043,814 4, 044,048 4, 044,171 4, 044, 238 4,044, 270 4,044, 289 4,044, 327 4, 044, 327 100. 00 Per cent of total 3.12 25.45 45.49 62.47 74.48 80.45 84.35 87.14 89.15 90.74 91.91 92.85 93.62 94.27 94.79 96. 53 97.46 98. 031 98.683 99.036 99.246 99. 391 99.494 99. 573 99.632 99. 790 99. 86099. 898 99.922 99.948 99. 963 99. 980 99.9872 99.993 99.9961 99. 9978 99.9986 99.9991 100. 00 64 STATISTICS OF INCOME T A B L E 3.—Individual returns for 1929 by net income classes, showing simple and cumulative distribution of the number of returns, net income and tax, and relative percentages—Continued Net income Net income classes Simple distribution Cumulative distribution Cumulative distribution over class below under class above (Thousands of dollars) Amount $73,742,132 Under 1 (estimated) 1,499,907,745 1 under 2 (estimated) 1,958,594,897 2 under 3 (estimated) 2,415, 384,372 3 under 4 (estimated) 2,157,211,891 4 under 5 (estimated) 1,318,591,685 5 under 6 1,018,240,411 6 under 7._ _ 843,284,515 7 under 8 690,170,879 8 under 9 611, 288,296 9 under 10 495, 096,294 10 under 11 437, »92,172 11 under 12. . 387, 588,000 12 under 13 _ _ 352,134,540 13 under 14 307,441,145 14 under 15 1, 208,669,860 15 under 20 836,411,364 20 under 25 630,827,827 25 under 30 908, 544,285 30 under 40 635,086,014 40 under 50 465, 731,014 50 under 60.. _ _ 379,687, 785 60 under 70 310,912,627 70 under 80 264,617,454 80 under 90 225, 527,120 90 under 100 770, 536,078 100 under 150 486, 561, 209 150 under 200 340, 777, 799 200 under 250 _ 260, 070, 729 250 under 300 _ _ _ 352, 233, 963 300 under 400 275,994,926 400 under 500 418, 758,821 500 under 750 _ 251,118,931 750 under l,000._. . 281,434, 307 1,000 under 1,500. _ _ 210,984,464 1,500 under 2,000 161,871,067 2,000 under 3,000 111,518,649 3,000 under 4,000 85,646, 303 4,000 under 5,000 360,643,994 5,000 and over Total 24,800, 735,564 Per cent of total Amount 0.30 $24,800,735,564 6.05 24, 726,993,432 7.90 23,227,085,687 9.74 21,268,490,790 8.70 18,853,106,418 5.32 16,695,894,527 4.11 15, 377,302,842 3.40 14, 359, 062,431 2.78 13, 515, 777,916 2.46 12,825,607, 037 2.00 12, 214, 318,741 1.77 11,719, 222,447 1.56 11,281,330, 275 1.42 10,893,742,275 1.24 10, 541,607, 735 4.87 10,234,166,590 9, 025,496,730 3.37 8,189,085, 366 2.54 7, 558, 257, 539 3.67 6,649,713,254 2.56 6,014,627, 240 1.88 5, 548,896, 226 1.53 5,169, 208,441 1.25 4,858, 295,814 1.07 4, 593,678, 360 .91 4, 368,151, 240 3.11 3,597,615,162 1.96 3, 111, 053,953 1.37 2, 770, 276,154 1.05 2,510, 205,425 1.42 2,157,971,462 1.11 1,881,976, 536 1.69 1,463,217,715 1.01 1,212,098, 784 1.13 930,664,477 .85 719,680,013 .65 557,808,946 .45 446,290, 297 .35 360,643,994 1.45 100. 00 Per cent of total 100.00 99.70 93.65 85.75 76.01 67.31 61.99 57.88 54.48 51.70 49.24 47.24 45.47 43.91 42.49 41.25 36.38 33.01 30.47 26.80 24.24 22.36 20.83 19.58 18.51 17.60 14.49 12.53 11.16 10.11 8.69 7.58 5.89 4.88 3.75 2.90 2.25 1.80 1.45 Amount $73,742,132 1,573,649,877 3,532,244, 774 5,947,629,146 8,104,841,037 9,423,432,722 10,441,673,133 11,284,957,648 11,975,128,527 12,586,416,823 13,081,513,117 13, 519,405,289 13,906,993,289 14,259,127,829 14,566,568,974 15, 775,238,834 16,611,650,198 17,242,478,025 18,151,022,310 18,786,108,324 19,251,839, 338 19,631, 527,123 19,942,439,750 20,207, 057, 204 20,432, 584,324 21, 203,120,402 21,689,681,611 22,030,459,410 22, 290, 530,139 22,642, 764,102 22,918, 759,028 23, 337, 517,849 23, 588,636,780 23,870,071,087 24,081,055,551 24,242,926,618 24, 354,445,267 24,440,091,570 24,800, 735,564 Per cent of total 0.30 6.35 14.25 23.99 32.69 38.01 42.12 45.52 48.30 50.76 52.76 54.53 56.09 57.51 58.75 63.62 66.99 69.53 73.20 75.76 77.64 79.17 80.42 81.49 82.40 85.51 87.47 88.84 89.89 91.31 92.42 94.11 95.12 96.25 97.10 97.75 98.20 98.55 100.00 65 STATISTICS OF INCOME TABLE 3.—Individual returns for 1929 by net income classes, showing simple and cumulative distribution of the number of returns, net income and tax, and relative percentages—Continued Tax Net income classes Simple distribution Cumulative distribution Cumulative distribution under class above over class below (Thousands of dollars) Amount Under 1 (estimated). 1 under 2 (estimated) 2 under 3 (estimated) 3 under 4 (estimated) 4 under 5 (estimated) _ . 5 under 6 _ 6 under 7 7 under 8 _ 8 under 9 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 $17,308 553,418 1,403,901 1,044,716 1, 367,918 1, 565,267 1, 753,936 1,867,178 2, 026, 730 2, 337,488 2, 566, 311 2,992, 768 3, 251, 704 3, 504,520 3,603,092 20,958, 558 23, 016,064 24,032,975 46,965, 282 42,905,940 39, 296,170 35, 269,856 31,871,455 28,115,170 26,260,873 99, 559,757 68,675,150 50,492, 524 40, 053, 540 54,284,830 43, 050,832 66,897,642 39, 321,268 43, 663, 389 34, 264,015 26,436,699 18,812,187 13,932, 532 53,945,184 1,001,938,147 Per cent of total Amount 0.01 $1,001,938,147 .06 1,001,920,839 .14 1,001,367,421 999,963, 520 .10 998,918,804 .14 997, 550,886 .16 995,985,619 .18 994,231,683 .19 992,364, 505 .20 990,337,775 .23 988,000, 287 .26 985,433,976 .30 982,441,208 .32 979,189, 504 .35 975,684,984 .36 972,081,892 2.09 951,123,334 2.30 928,107,270 2.40 904,074, 295 4.69 857,109,013 4.28 814, 203,073 3.92 774,906,903 3.52 739,637,047 3.18 707,765, 592 2.81 679,650,422 2.62 653,389,549 9.94 553,829,792 6.85 485,154,642 5.04 434,662,118 4.00 394,608, 578 5.42 340, 323, 748 4.30 297, 272,916 6.67 230,375,274 3.92 191,054,006 4.35 147, 390,617 3.42 113,126,602 2.64 86,689,903 1.87 67,877, 716 1.39 53,945,184 5.38 100. 00 Per cent of total 100.00 99.99 99.93 99.79 99.69 99.55 99.39 99.21 99.02 98.82 98.59 98.33 98.03 97.71 97.36 97.00 94.91 92.61 90.21 85.52 81.24 77.32 73.80 70.62 67.81 65.19 55.25 48.40 43.36 39.36 33.94 29.64 22.97 19.05 14.70 11.28 8.64 6.77 5.38 Amount $17, 308 570, 726 1,974,627 3,019, 343 4, 387, 261 5,952, 528 7, 706,464 9, 573,642 11,600, 372 13,937,860 16, 504,171 19,496,939 22, 748,643 26,253,163 29,856, 255 50,814,813 73,830,877 97,863,852 144,829,134 187, 735,074 227, 031, 244 262, 301,100 294,172, 555 322, 287, 725 348, 548, 598 448,108, 355 516, 783, 505 567, 276,029 607,329, 569 661,614, 399 704,665, 231 771, 562,873 810,884,141 854, 547, 530 888,811, 545 915, 248, 244 934,060,431 947,992,963 1, 001,938,147 Per cent of total 0.01 .07 .21 .31 .45 .61 .79 .98 1.18 1.41 1.67 1.97 2.29 2.64 3.00 5.09 7.39 9.79 14.48 18.76 22.68 26.20 29.38 32.19 34.81 44.75 51.60 56.64 60.64 66.06 70.36 77.03 80.95 85.30 88.72 91.36 93.23 94.62 100. 00 66 STATISTICS OF INCOME TABLE 4.—Individual returns for 1929, by States and Territories, showing number of returns and net income distributed by sex and family relationship [For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-41 States and Territories 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 Number of returns Alabama Alaska i Arizona Arkansas _. California--. Colorado Connecticut Delaware District of Columbia.. Florida __. Georgia — Hawaii— Idaho Illinois. Indiana Iowa Kansas— __ Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Ehode Island... South Carolina.South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia.Wisconsin __. Wyoming.-. Total _ i Alaska included in the State of Washington. Net income Single men—Heads of families Number of returns 13,967 $83,310,556 5,511 9,656 138, 940 17, 656 36, 027 4,623 18, 807 17, 426 17, 852 4, 638 5,085 27,199,102 49, 289, 632 792,825,455 105, 447, 250 326, 252,407 101, 555,444 131, 437, 544 109, 590, 506 110, 951,827 27, 577, 679 20, 720,864 1,415,087, 712 246,432, 243 150, 898, 639 132,904,522 120, 090, 292 65, 500, 936 72, 548, 989 242, 444, 236 771,010, 752 675, 903,101 221, 510, 723 46, 539, 539 365, 212, 553 43,815,490 99,196, 983 8,499, 586 44, 302, 333 766, 258, 289 15, 460, 773 3, 715, 058, 043 88, 521, 652 22, 719, 096 794, 001, 971 162, 550, 861 86,862,833 1, 353, 632,167 103, 505, 590 34,055,401 30, 294, 785 122,431, 989 224, 937,457 41,152, 574 29, 770, 095 116,833,746 134,082, 928 89, 261, 640 294, 637, 780 19, 382, 730 229 927 15, 594 348 58, 330 1,986 451 19, 013 1,890 2,148 27,438 2,253 806 415 2,801 5,472 778 1,008 2,839 3,952 1,892 6,815 702 14, 853,469, 295 290,116 175, 432 38, 002 25, 505 23,126 16, 568 15, 539 10,177 31, 546 101, 090 86, 209 31, 321 9,668 51, 842 7,025 18, 073 1, 703 7,119 98, 463 3, 363 362, 331 16, 582 5, 669 104, 984 23,017 14, 417 171, 496 12, 312 7,378 6,671 18, 918 53, 873 7,301 4,416 19, 891 30, 904 15, 022 52, 952 3,771 1, 973,864 2,040 1,028 19,827 2,253 5,651 781 2,624 1,877 2,258 558 801 25,220 5,770 3,329 2,329 3,216 3,098 1,426 4,899 14,806 9,786 3,849 1,008 9,015 1,752 2,140 Net income $7,178, 699 2,419,149 3,846, 336 75,491, 639 8, 755, 738 25,145, 216 9,895, 247 10, 791, 520 7,437, 031 9,376,557 1, 739, 996 2,475,170 112,164, 809 20, 472, 095 12, 397, 294 8, 609,872 12, 657, 577 11,813, 691 5,495, 282 22, 972, 991 65, 516,417 44, 369, 243 16, 002, 092 3, 616, 866 33, 619, 326 4, 968, 437 7, 425, 558 969, 058 3,493, 637 69, 534,110 1,414, 733 301, 601, 536 7, 388,198 1,411,442 73,891, 292 8, 567, 728 7,067, 031 126,444, 211 9,117,864 2, 638, 745 1, 515,181 10, 583, 013 22,451, 730 2, 668, 615 3, 641,496 11,033, 604 11, 825, 599 6, 479, 921 25,346, 630 2,144,144 1,257,883,366 67 STATISTICS OF INCOME TABLE 4.—Individual returns for 1929, by States and Territories, showing number of returns and net income distributed by sex and family relationship—Continued Single women—Heads Single men—Not heads of families of families Single women—Not heads of families States and Territories Number Number of returns Net income of returns Alabama Alaska 1 Arizona.Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois .Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington. West Virginia Wisconsin Wyoming Total _ 671 208 369 9,323 814 2, 545 333 1,908 1,050 1,011 200 168 8,926 1,184 1,060 697 1,179 1,141 450 1,498 6, 045 3,299 1,225 409 3, 913 353 664 68 293 5,493 99 25, 521 601 117 5,292 699 771 7,991 850 357 116 968 2,065 156 305 1,151 1,779 714 1,689 129 107,867 $2, 495, 257 517,514,768 1,055,604 Alaska included in the State of Washington. 6,445 3,819 978,192 3,090 1, 351, 269 45, 243, 584 81,105 3, 744,157 6,892 14, 572, 201 20, 666 2, 538,141 2,338 7, 111, 800 10, 398 4,155, 844 5, 969 3, 498, 854 6,743 1, 209, 704 1,553 626, 330 2,292 40, 939, 412 108, 562 4, 406, 823 23,837 3.811,056 10, 491 7,793 2, 703, 570 4, 687, 647 4, 659, 385 7,038 2,171,929 4,225 8, 827, 914 17, 719 26, 635, 828 50,972 16, 532,180 58, 436 5, 200, 304 16, 334 1, 286, 025 3,110 14, 045, 609 22,069 6,714 1, 037, 219 6,979 2,018, 219 2,531 425, 057 3,702 1, 648,931 28,006, 444 46, 931 389, 037 1,710 140, 769, 387 183,988 2, 539, 890 6,254 289, 862 2,232 59, 548 23,435, 604 7,757 2, 899,131 8,118 2, 688, 688 45, 322, 388 109, 751 6,517 4, 754, 506 2,960 925, 680 2,484 336, 650 7,960 3, 555, 035 10, 698, 267 23,197 3,943 702, 926 2,361 1, 400, 503 9,932 4, 509,174 6, 269, 441 17, 357 2,890, 861 9,529 6,144, 873 29, 292 3,080 423, 980 Net income $18,031, 784 Number of returns Net income 2,176 11,184, 068 711 8, 465,167 1,276 259,131, 344 32,424 21, 528, 213 2,925 76, 635, 740 13, 960 13,138, 385 1,313 37, 560, 858 12,992 21, 373, 585 2,882 3,644 20, 479, 004 1,059 5, 316, 275 449 5, 431,423 393,903,704 41, 450 60, 617,992 6,631 32, 814, 651 3,691 22,898, 392 2,970 29, 060, 374 3,978 3,061 22, 717,424 2,254 16, 718, 617 72, 232,187 10, 809 225, 917, 590 32, 563 176, 638, 840 16, 217 6,581 51, 584, 347 1,167 7, 619, 534 9,210 76, 979, 219 1,010 17, 011, 857 2,560 19,977, 205 186 6,180,021 1,876 11, 398, 717 166,841, 700 23, 666 4, 941, 554 467 980, 480,113 102,470 2,754 16,195,023 593 4,963, 313 193, 286, 621 21,964 2,799 25, 774,191 2,208 21, 619, 988 39, 034 378,877, 071 3,627 29, 721,418 1,462 7, 251, 851 663 5, 974,057 3,260 22,846,122 8,144 79, 374, 020 703 9, 677,916 1,233 6,923,648 4,035 27, 094, 515 3,689 47,943, 505 1,990 25, 266, 589 74,117, 443 10, 703 7, 293, 441 333 3,879,010,616 457, 822 $6,802,435 2, 347,153 3, 696, 721 145,168, 519 11, 896, 278 74, 529, 343 11, 425, 200 41, 924, 235 11, 475,180 11,153, 637 5, 019, 481 1,194, 895 177, 227, 563 21.109, 262 14; 226, 346 10, 213, 937 16, 634, 093 11,180, 706 12, 032,160 ' 50, 722, 477 175, 363, 503 63, 818, 725 25, 830, 022 3,155, 249 37, 930,432 2, 913, 090 7, 788, 883 1,167, 495 9, 733,034 106, 487, 248 1, 537,892 630,415,143 8, 336, 046 1, 322, 544 100, 632, 694 8,123,913 7,076,016 190, 394, 562 24, 906, 276 3, 211, 583 1, 569, 528 10, 361, 881 31, 664, 277 2, 817,891 6,108, 890 12, 537,042 12,939,475 7, 637,149 32,070,400 906,460 2,168,736,964 68 STATISTICS OF INCOME TABLE 4.—Individual returns for 1929, by States and Territories, showing number of returns and net income distributed by sex and family relationship—Continued Wives filing separate returns from husbands Community property income 2 Grand total States and Territories Number of returns Alabama Alaska 1 Arizona Arkansas California..Colorado Connecticut Delaware District of Columbia.. Florida Georgia.. Hawaii Idaho Illinois. __ , Indiana Iowa _ Kansas Kentucky Louisiana Maine. __ Maryland Massachusetts Michigan Minnesota Mississippi Missouri.. Montana _. Nebraska Nevada __ New Hampshire New Jersey.. New Mexico.. New York North Carolina North Dakota _. Ohio -__ Oklahoma Oregon Pennsylvania Rhode Island _ South Carolina South Dakota.. Tennessee Texas Utah.. Vermont Virginia Washington West Virginia.. Wisconsin Wyoming... Total 519 394 11, 541 728 3,200 392 1,358 836 781 202 318 10,265 1,069 947 642 801 1,386 641 2,183 7,840 3,971 1,391 327 2,318 213 546 100 424 5,625 257 25,195 683 108 5,003 838 532 8,435 922 269 100 757 6,033 282 263 783 2,187 656 1,593 125 116,265 1 Net income Number Number of returns Net income of returns $4,750,441 1, 265, 429 2, 261,811 88, 471,854 7, 379,892 44,412,846 10, 297,883 13,456, 741 10, 322, 962 7, 721, 612 2,427,862 1,144, 080 119,622, 568 13,807,627 7,955,314 4,331,071 8,510,725 5,030,793 6,908, 362 27,986,180 107,207,651 52,494, 591 17,753, 255 1, 704,955 30,340, 510 1,651,139 3,915, 604 557,124 3, 730, 261 75, 295,435 956, 455 485,141,477 7,372,088 490,993 74,323, 757 8,431, 092 4,046,031 123, 288,158 12, 525, 524 2,174,156 474, 869 7, 610, 297 21,519,930 2,431, 768 2,071,694 7,285, 845 8,949, 495 5, 231,857 18, 616,981 662, 263 1,476,321,308 Alaska included in the State of Washington. Net income 25,818 $122, 569,172 12, 448 15,813 309,047 31, 268 82,049 9,780 48, 087 30, 040 32, 289 8,210 9,830 369,855 76, 493 45, 023 37, 557 34, 623 35, 093 19,173 68, 654 213,316 177,918 60,701 15, 689 17,067 30, 962 5,174 14, 341 195, 772 6,874 6,175,192 .757,835 28,860 9,170 215,804 37,000 28,194 364,145 26,481 13, 232 10,449 34, 664 113,555 14, 771 201,873,023 13,163 9,586 38, 631 65, 240 5,372 80,247,961 29,803 103,044 8,140 60, 788, 434 68, 910,936 1,689,896, 424 158, 751, 528 561,547, 753 148,850,300 242, 282,698 164,355,108 163,181, 491 43, 290,997 38, 525, 958 2, 258,945, 768 366,846, 042 222,103,300 181,661,364 191,640, 708 170, 713, 998 115,875,339 425,185, 985 1,371,651, 741 1, 029, 756,680 337,880, 743 63,922,168 558,127,649 71,397, 232 140,322,452 21, 597, 783 74,306,913 1, 212,423,226 30,875,636 6, 253, 465, 699 130,352,897 31,197,250 1,259, 571,939 216,346,916 129,360, 587 2, 217,958,557 184, 531,178 50, 257,416 40,165,070 177, 388,337 592, 518, 704 59,451,690 49,916, 326 179,293, 926 302, 258,404 136, 768,017 450, 934,107 30,813,018 42,789 24,800, 735,564 1,225 $15,395,341 15,887 283, 564, 029 717 6,933,196 3,830 49,811,063 357 3, 799,442 647,799,247 4,044,327 2 See footnote 2 on p. 6. 69 STATISTICS OF INCOME TABLE 5.—Individual returns for 1929, by net income classes, showing the number of returns and net income distributed according to sex and family relationship [For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-41 Net income classes (Thousands of dollars) 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 Number of returns Under 1 * (estimated) _. Under 1 (estimated) 1 under 2 i (estimated) _ 1 under 2 (estimated) _. 2 under 3 i (estimated). 2 under 3 (estimated).. 3 under 4 i (estimated) _ 3 under 4 l(estimated).. 4 under 5 (estimated). 4 under 5 J(estimated) - _ 5 under 6 5 under 6 1 6 under 7 6 under 7 J 7 under 8 7 under 8 8 under 9i 8under 9 9 under 10 i 9under 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,C00 5,000 and over 2 Classes grouped 55, 448 805 121,465 3,147 209, 723 9, 453 380,107 90, 024 147, 522 229, 214 165, 338 6,921 110, 630 4,114 78, 870 2,967 55, 760 2, 444 43, 290 32, 830 26, 207 20, 893 17, 553 14, 048 44, 819 23,189 13, 724 15,156 7,977 4,790 3,194 2,274 1,674 1, 296 3,523 1, 562 880 577 574 370 419 180 123 73 45 22 13 28 Number of returns $33, 213. 081 467, 345 190, 578, 661 5, 493, 808 529, 013, 696 23, 977, 761 1, 334, 368, 997 336, 769, 323 641, 747, 816 1, 030, 209, 850 100,102,211 903, 558, 346 44. 641, 362 714; 029, 561 30, 756, 766 589, 422, 003 25,146, 973 472, 478, 232 23, 221, 368 411,045,253 344, 067, 038 301,165,117 260, 718,168 230, 709, 622 203, 539, 589 771, 345, 742 516, 407, 288 374, 776, 334 521, 779,166 355, 588, 915 262, 209, 881 206, 650, 442 169, 877, 586 141,817,027 122, 992, 874 425, 586,165 268, 867, 866 195, 772, 805 157, 294, 498 197, 364, 220 165, 444, 807 254,182, 064 155, 846, 741 148, 508, 197 124, 762, 766 107, 412, 787 75, 710, 254 59, 822, 218 287, 006, 705 ] $2, 984, 631 3,650 109, 568, 306 83, 336 226, 064, 304 839, 094 167, 734, 747 26, 456, 071 41,141, 976 80, 962, 053 5, 258, 244 56, 775, 397 2, 859, 709 41, 735, 724 2, 038,162 33, 876, 710 1, 660, 004 27, 489, 200 1,168, 485 24,197, 844 20, 302, 057 18, 015, 748 15, 340, 519 14, 224, 61312,101, 225 47, 818, 439 32,129, 767 21, 902, 953 33, 389, 254 21, 612, 671 15,159, 691 11, 608, 877 10, 841,176 6, 523, 551 7, 397, 887 24, 848, 968 15,104, 687 11,129,109 6, 794, 233 8, 740, 983 6,184, 946 11,042,726 6,189, 581 3, 881, 977 (2) () __ 1, 973, 864 14, 853, 469, 295 290,116 1, 257, 883,366 949, 320 1, 024, 544 2, 952, 790, 931 11, 900, 678, 364 223,144 66, 972 560,478, 568 697,404, 798 1 Nontaxable returns. Specific exemptions from normal tax exceed net income. 2 Classes grouped to conceal net income and identity of taxpayer. 4,746 6 64,179 48 93, 469 330 49, 271 7,054 9,467 18, 011 977 10, 405 443 6,479 273 4, 544 196 3,249 123 2, 551 1,938 1, 569 1,230 1, 055 835 2,780 1,439 799 967 486 275 179 145 77 78 206 88 50 25 25 14 18 7 3 3 1 1 1 1 Net income 22, 700, 081 Total. Nontaxable returns Taxable returns Net income Single men—Heads of families 70 STATISTICS OF INCOME TABLE 5.—Individual returns for 1929, by net income classes, showing the number of returns and net income distributed according to sex and family relationship— Continued Net income classes (Thousands of dollars) Under 11 (estimated) _. Under 1 (estimated) 1 under 2 l (estimated). 1 under 2 (estimated).. 2 under 3 * (estimated). 2 under 3 l(estimated),., 3 under 4 (estimated). 3 under 4 1(estimated).. 4 under 5 (estimated) _ 4 under 5 (estimated). 5 under 6 l 5 under 6 1 6 under 7 6 under 7 l 7 under 8 7 under 8 8 under 9i 8 under 9___ 9 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 SOunder 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 2 Classes grouped Total. Nontaxable returns * Taxable returns 1 2 Single women—Not heads of families Single women—Heads Single men—Not heads of families of families Number Number of returns Net income ofreturns Net income Number of returns Net income $1, 342, 982 33, 288 2,399 434 57, 326, 441 119,129 35, 283 338, 659 79,493,633 17,139 202, 804 320, 447 41, 334,128 4,744 4,295, 016 91, 253 12, 724, 951 2,530 17, 272, 014 39, 791 4, 757,972 1,007 14, 578, 603 17, 953 3, 673, 243 760 11,717,475 11,734 2, 927, 935 606 11,473, 875 8,095 2,405,893 463 9, 867, 787 5, 924 2,151,920 a99 9,167, 542 4,878 9, 359. 399 4,027 8, 600, 697 3,203 8, 645, 534 2,739 7, 447, 790 2,236 6, 784, 544 1,890 26, 992, 455 6,755 18, 755, 099 3, 693 15, 295, 778 2,396 21, 776, 077 2,881 16, 080, 766 1,638 11, 652, 518 1,001 9,608, 678 718 7, 031, 072 520 5,002, 378 372 3,612, 795 324 14, 727, 321 828 10, 670,171 383 4,955, 886 208 3, 860, 377 111 5, 800, 598 147 2,776, 795 82 4, 864, 529 87 2, 566, 922 45 (2) 37 22 14 4 5 5 3,894,693 107, 867 517, 514, 768 1,055, 604 3, 879, 010, 616 457, 822 2,168,736,964 180, 065 875. 539 287, 479,102 3, 591, 531, 514 121,621 336, 201 227, 326,153 1,941, 410,811 86, 504 21, 363 208,139, 098 309, 375, 670 $19, 288, 380 16,833 236,682 302 178,152, 259 78, 097 592, 808, 392 127,405 40,010,672 12, 533 759, 214,860 99,459 16,128,045 5,798 33, 219 311,773, 593 11, 279, 672 3,363 176. 520, 723 17, 449 5,490, 227 1,655 97, 909,861 9,008 4, 901, 876 1,188 75,689,104 6,600 4, 541, 541 908 60, 504, 227 4,885 3,921, 875 687 50, 204, 395 3,920 3, 764, 555 559 46, 232, 875 3,148 42,175, 358 2,941 36, 756, 051 2,539 34,183, 765 2,157 30,131,828 1,810 •27, 407,174 1,589 116, 399,747 5,605 82, 273, 836 3,349 65, 503, 249 2,245 99, 427, 208 2,777 73, 096, 907 1,503 54, 978, 751 998 46, 595, 833 687 460 31, 515, 649 359 30,789, 486 272 100,893, 839 705 65, 903,143 298 46.360, 812 154 30,146, 871 69 50, 402, 260 99 36, 391,100 64 53, 050,193 63 39,117. 321 19 44,763, 767 25 36, 988, 057 12 34, 524, 960 4 14,671, 310 2 21, 795, 303 35, 294,745 Nontaxable returns. Specific exemptions from normal tax exceed net income. Classes grouped to conceal net income and identity of taxpayer. $9,422, 610 131,949 118,161, 838 221, 245, 061 30,141,928 233, 855, 320 20, 005, 946 114,116, 536 14, 958, 021 77, 689, 225 9, 053,884 49, 274, 842 7, 674, 741 42, 618, 243 6, 792, 910 36, 574, 506 5, 809, 313 33, 210, 549 5, 304, 962 29,902, 690 30, 856, 915 29,160,198 26, 920, 306 24, 428, 831 23, 030, 923 96, 830, 058 74, 609, 111 61, 407, 427 95, 650, 320 67, 096, 319 54, 776, 907 44, 423, 378 34, 439, 905 30, 468, 080 25, 893, 501 84, 868, 439 51,155, 042 34, 443,775 18, 845, 701 34, 001,408 28, 665,960 38, 783, 780 16, 855, 006 29,930, 497 21,106, 451 10, 083, 941 (2) () 14,059,711 2,368 2 33,492 20 33, 300 82 12, 102 1,142 2,897 3,857 874 2,660 569 1,817 392 1,530 284 1,164 226 967 892 748 694 553 468 1,564 840 559 631 362 213 149 94 59 38 122 63 22 14 17 71 STATISTICS OP INCOME TABLE 5.—Individual returns for 1929, by net income classes, showing the number of returns and net income distributed according to sex and family relationship—• Continued Net income classes (Thousands of dollars) Under 1 * (estimated).. Under 1 (estimated).— 1 under 2 l (estimated). 1 under 2 (estimated).., 2 under 3 * (estimated). 2 under 3 (estimated). _. 3 under 4 i (estimated). 3 under 4 x(estimated) _.. 4 under 5 (estimated). 4 under 5 (estimated)... 5 under 6 1 _ 5 under 6 6 under 7 7 under 8* 7 under 8___ 8 under 9* ._ 8 under 9 9 under 10 L . 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 2 Classes grouped Total. Nontaxable returns i. Taxable returns 1 2 Wives filing separate returns from husbands Community property income 3 Number of returns Number Number of returns Net income of returns 4,950 6,990 7,617 9,824 4,352 10, 060 2,869 9,250 2,040 9,681 880 4,685 680 3,951 607 3,284 510 2,684 480 2,402 2,340 1,977 1,802 1,607 1,353 5,070 3,127 2,171 2,656 1,651 999 691 525 387 302 791 368 164 125 134 66 79 31 35 11 3 2 Net income $2, 638,199 4, 010, 224 11, 519, 888 14, 934, 472 10, 692, 881 25, 087, 944 9, 951,153 32, 450, 817 9,134,166 43, 571, 424 4, 790, 689 25, 669, 015 4, 370, 740 25, 551, 331 4, 527, 385 24, 643,178 4, 319, 268 22, 768, 741 4, 560,845 22,816, 286 24, 515, 628 22, 690, 661 22, 500, 856 21,683, 461 19, 590, 369 87, 580, 833 69, 905, 738 59,488, 302 92,140, 343 73, 737, 014 54, 780,169 44, 720, 646 39, 319, 018 32,835, 577 28, 561, 678 95, 239, 270 63, 442, 032 36,964, 896 34, 038,115 46, 573,134 29, 569, 743 48, 674, 911 27, 291, 081 41, 576, 302 19, 277,937 7, 777, 493 7, 330, 309 216 7,329 122 5,890 103 4,601 100 3,546 98 2,828 2,271 1,871 1,545 1,300 1,033 3,583 1,898 1,187 1,295 628 274 248 141 194 66 201 67 49 33 27 16 13 4 16, 507,146 $1,181,853 40,190, 541 789, 899 37, 987,403 768, 020 34, 437, 297 851, 656 30, 036,993 933,627 26, 820, 044 23, 819,899 21, 503, 700 19, 278,852 17, 508, 395 14, 987, 321 61, 702, 586 42, 330, 525 32, 453, 784 44, 381, 917 27,873, 422 14, 841,929 16, 079, 931 10, 505, 591 13, 786, 360 6, 278,899 24, 372, 076 11,418,268 11,150, 516 9, 090, 934 9, 351, 360 6,961, 575 8,160, 618 (2) 10,444,138 (2) () Grand total 117, 633 8,539 423,979 479,103 370, 516 439,831 454, 891 231, 942 167,819 318, 003 24, 218 217, 378 10, 683 147,101 7,003 105,809 5,207 76, 247 4,329 60, 064 47, 239 38,114 31, 060 26,114 21, 216 70,176 37, 535 23, 081 26, 363 14, 245 8,501 5,866 4,159 3,171 2,376 6,376 2 829 1^527 954 1,023 618 687 289 234 123 67 32 19 38 4,852, 249 665, 307, 393 834,600,352 915, 417,114 1, 043,177, 783 1, 589, 523, 016 825,861, 356 730,986, 602 1,426, 225, 289 130, 635, 080 1,187, 956, 605 68, 911, 570 949, 328,841 52.352,719 790,931,796 44,114,982 646, 055, 897 41,105, 762 570,182, 534 495, 096, 29* 437, 892,172: 387, 588, 00O! 352,134, 540 307,441,145 1, 208, 669,860 836, 411, 364 630,827,827 908, 544, 285 635, 086, 014 465, 731, 014 379, 687, 785 310, 912,627 264, 617,454 225, 527,120 770, 536, 078 486, 561, 209 340, 777, 799 260, 070, 729 352, 233, 963 275, 994, 926. 418, 758,821 251,118, 931 281, 434, 307 210, 984, 464 161, 871, 067 111, 518, 649 85, 646, 303 360, 643, 994 15, 519, 318 116, 265 1, 476, 321, 308 42, 789 647, 799, 247 4, 044, 327 24,800, 735, 564 24, 985 91, 280 66, 505, 214 1,409,816, 094 639 42,150 4, 525, 055 1, 586, 278 643, 274,192 2,458, 049 4, 307, 244,121 20,493,491,443 Nontaxable returns. Specific exemptions from normal tax exceed net income* Classes grouped to conceal net income and identity of taxpayer, s See footnote 2 on p. 6. Net income 72 STATISTICS OF INCOME TABLE 6.—Individual returns for 1929, by States and Territories, showing dis- tribution of income by source of income, general deductions, net income, and net loss for prior year [For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4] Sources of income -States and Territories Wages and salaries Business $19,155, 711 $67,010,753 Alabama Alaska l 12, 922,492 28, 015,480 Arizona 17,126,206 33,114,959 Arkansas 706,644, 309 285,240,921 California 68,499,794 34,136,489 Colorado 209,828,532 57,261, 355 Connecticut— 26,413,604 7, 287,892 Delaware _ 139,577,642 27,945,657 Dist. of Columbia. 72, 345,025 26,938,469 Florida .-. 96,845,620 23, 251, 951 Georgia 21,719,371 5,476,539 Hawaii 17,591,681 13,290,129 Idaho 1,137,811,514 264,825,928 Illinois 204,900, 010 60,865,708 Indiana 84,814,251 64,296,572 Iowa... 63,812,781 61,612,302 Kansas 27,914,984 88, 395,077 Kentucky 28,871,896 89, 744,038 Louisiana 21, 252, 287 40, 859, 770 Maine 43, 766, 559 178,074,164 Maryland 151,754,463 564,596,006 Massachusetts 134,662,425 514,295,898 Michigan 54, 451, 369 161,359,849 Minnesota 19,667, 004 31,580,940 Mississippi 69, 361, 713 297,634,864 Missouri 16,509,858 36,278,875 Montana 41,895,868 63, 576,637 Nebraska 4,699,935 9,883, 540 Nevada 13, 308,987 26,836,402 New Hampshire. _ 614, 780,428 142,519,068 New Jersey 10,282,346 11,648,184 New Mexico 2, 516,829, 525 597,607,594 New York 20,875,567 78,110, 317 North Carolina. __ 61, 592, 744 42,121,355 North Dakota 152, 393,190 650,029,118 Ohio 43,773,836 96,918,237 Oklahoma 29,675,022 65,750,866 Oregon 295,163,225 963,514,067 Pennsylvania 20,631,272 71,161,408 Khode Island 8, 554,805 30,158,744 South Carolina... 15,022, 312 15,663,166 South Dakota 27,434, 406 95,337,632 Tennessee 134,636,794 252,493,725 Texas 11,425,124 31,482,837 Utah.— 8, 940,697 20, 322,138 Vermont _. 29,385,640 97,597,928 Virginia 61,438, 576 144,881,394 Washington 23, 344,299 71,619,819 West Virginia 66,181, 769 232,810,255 Wisconsin 15,886,329 8, 553,855 Wyoming. Total . Profit from sale of real estate, stocks, Capital net bonds, etc., gain from other than 2 taxed as sale of assets Partnership capital net held more gain from than 2 years sale of assets held more than 2 years $12,040,823 16, 711, 740 $4,908,810 4,888,533 10,041, 358 116,493,835 10,173,444 21,854,050 2, 732,967 9,470,440 9,649,176 12, 738,240 1,269,719 3,438,691 142,658,014 22,631,644 20, 331, 756 19,386,257 13,113, 736 14,929,105 5, 378, 327 24, 949, 988 67, 353, 550 52,170,461 23,695,495 9,101, 968 28,646, 360 5, 585, 522 11,977,436 2,103,830 3,815,472 61,975, 782 3,366,063 689,630, 399 11,059,224 10,103, 271 64, 512, 572 20,395, 505 10,096,195 126,119, 529 8,615, 003 4,157,198 4,254,240 16,882,621 68,410,621 3,892,641 3, 213,131 12,055,903 17,124,671 9,407,895 22,851,500 2, 398,695 5,718 3,424, 766 171,022,465 15, 221,025 73,879,077 8, 978,808 16,105,846 18,470,045 10,620, 343 2,478,718 1,535,450 199,629, 222 18,824,110 11, 719, 378 14,152,123 21,916,610 12,472, 971 11,918,063 39,479,377 141,968,835 104,154, 217 33, 274,637 2,640,294 36,103, 038 3, 723, 077 8,610, 228 1,691,104 7,609,799 102,426,109 1,683,008 670,470,685 7, 718,610 3,234,520 101, 370,877 22,266,177 6, 554,463 232,886,927 18, 286, 944 3,151,646 1,828,410 11,219,893 55,283,056 3, 789,809 4,602,198 12, 364,227 23,656,690 12,042,977 37,635,162 1, 359,151 2,741,868 391,861 89,831,896 3,466,098 60,461,187 71, 070,624 13,200, 366 9,454,272 4,408,489 1, 394,983 240,586 199, 961, 356 23,791,288 7,473,646 3,427,137 12, 057,284 5, 287,117 8,233,985 35.123,290 165, 932,879 108, 782,433 17,176,160 61,768 42,820,407 1,466,603 3,464,832 506,481 3,150,928 102, 519,141 515,000 888,674,259 3,616, 300 4,206 118,125,165 9,723,278 3, 262, 713 213, 576,904 16.663,291 828,065 1,349,694 8,023,410 28,599,133 2,250,708 1,169,263 5, 370,769 19,652,158 4, 362,787 18,069,137 59, 537 Rents and royalties $11,403,051 4,187,641 8,475,455 166, 367,038 9,275,488 20,460, 536 2,279,668 10, 527,941 12,767,231 11,881,563 2, 398,880 2,010,739 140,273,242 21,471,179 19,889,808 25,085,934 11,543,912 15, 055,807 4, 303,611 15, 035,850 37,196, 363 65, 207,808 14, 938, 795 6,626,592 30,993,142 3, 310,649 13,691,863 933,418 3,148,770 41,518,455 2,117,517 164,600,141 11, 914, 050 9, 313,965 66,814,160 30, 509,300 8, 371,909 92,077,829 6,617,351 3,233,119 3, 032, 313 12,542,681 77, 568,299 2,220,101 1,677, 736 11,358,583 17,193,062 9,831,184 21,196,855 1,621,829 11,198,978,868 3,378,983,610 1,853,142,856 2,337,856,623 2,346,703,552 1,286,072,413 1 Alaska included in the State of Washington. 2 Does not include capital net gain from sale of assets held more than 2 years, dividends on stock of domestic corporations, or taxable interest on obligations of the United States, which items are reported under their respective classifications. 73 STATISTICS OF INCOME TABLE 6.—Individual returns for 1929, by States and Territories, showing distribution of income by source of income, general deductions, net income, and net loss for prior year—Continued. Sources of income Interest on Government Dividends on stock of 2 obligations not wholly domestic cor- Fiduciary exempt from porations tax States and Territories Alabama Alaska l 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 _ _-_ Total1 - $145,325 $15,712,181 $1,601,717 67, 506 95,388 1,823,843 379,105 768,107 59, 600 483,586 366, 023 223, 089 65, 353 22,935 2, 983,686 1, 250, 209 282,401 257, 242 539, 597 282, 862 226,824 552, 738 2,161, 357 725, 355 732, 656 52,116 1, 681, 627 81, 984 199, 670 17, 316 118,312 1,124, 017 16,881 9, 277, 936 202, 527 16, 991 4,462, 019 563,172 144, 763 3, 703, 592 294, 479 68, 626 32, 382 213,320 1,360, 567 50, 922 92, 446 312, 777 348,760 589, 428 618, 502 44,579 6, 068,682 6, 670, 719 297, 698,128 31,178, 737 149, 047, 557 56, 251,829 34, 066, 299 42, 056, 939 28, 925, 239 13, 656,979 2,814,124 386, 202,141 57,661,344 30, 570,953 17, 695, 030 40, 754, 705 27,489, 790 25,158,990 89, 074, 766 323, 201,332 199,130,467 61,470, 214 5,990,942 104, 941, 769 8,160, 739 13, 944, 280 2, 650, 250 17, 088, 958 212, 563, 043 2, 720,367 1, 284,830, 589 36, 430, 036 4, 591, 932 260,186, 768 27, 940, 751 12, 867, 938 488,123, 426 47, 054, 625 6,611,407 2, 552,848 27, 383, 597 72,686,119 9,129, 749 10, 277, 567 33, 548,196 38, 091,423 30, 572,825 80, 034,488 2, 495,907 516, 791 991,178 31,948,858 1,925, 385 13, 741,600 3, 208,058 5,806,638 4, 270,430 2,168, 743 1, 247,798 198, 266 42, 447,889 1,891,683 1,880, 703 1, 607,856 2, 767,144 1,440,576 2, 567,035 14,338,811 42, 670,925 12,422,354 6, 203,988 480,942 7, 302,318 252, 224 1, 014,185 319,484 1, 282, 743 23,903, 070 300, 032 158,986,718 1, 564, 522 427, 332 16, 581, 677 2, 513,152 1, 269, 401 64, 932, 231 5, 411, 705 793, 567 197, 943 2, 242, 675 7,172,816 563, 095 1,107, 219 3, 076,966 1,961,863 1,411,063 5, 257,153 288,887 4,786,027, 508,479,409 40,184,478 Interest and other income Total income $11,470,600 $150,160,721 70, 521,239 85,868,736 2,044,102, 324 191,304,294 651, 702,936 189, 601,168 277, 681, 007 218,934,879 201,407,769 52,363, 641 44,297, 690 2,716, 568, 252 432,418, 027 263,972, 084 219,921,122 229,055, 576 212,088,914 135, 284,980 486,310, 008 1,610,141,661 1,294,857, 324 404,480, 596 81,911,215 41,402,636 660,887,874 4,920, 645 80,290,176 13,052, 596 171,227, 595 1,486, 737 24, 292, 095 83,950,991 7, 590, 620 113, 742,814 1,417, 071,927 2, 570,938 35, 220,336 591, 939, 067 7, 572,846,913 6, 423, 441 177, 914, 594 9, 095, 275 140, 501, 591 57,423, 687 1,491,899, 233 14, 062,121 268, 665, 529 12,140, 771 150,134,041 202, 602, 7d8 2, 682, 700,498 17, 677, 215 212,413, 293 4, 288,666 61,845,843 3,092, 504 47,025,812 12,295,439 213, 575, 674 53, 368,907 751, 580, 037 68,734,944 3, 929,958 5, 294,999 56,697, 394 13,411,696 218,482, 685 27, 728, 741 352,077, 338 5, 295,103 168,477,380 538,808, 741 54, 353,920 1,964,943 34,673, 512 5,222, 528 5, 536,846 177,031,031 17, 048,729 44, 600,935 11,318,118 20,496, 592 22, 617, 269 10,344, 512 2, 655, 301 3,155,089 199, 775, 260 19,130,852 22, 712, 616 12,884,460 12, 052, 527 16, 514, 752 15,386,088 45, 914, 465 113,305,951 103,305,906 31,177,433 5,708, 649 2,210, 522, 716 29,946,952, 209 Alaska included in the State of Washington. 2 Does not include capital net gain from sale of assets held more than 2 years, dividends on stock of domestic corporations, or taxable interest on obligations of the United States, which items are reported under their respective classifications. 74 STATISTICS OF INCOME TABLE 6.—Individual returns for 1929, by States and Territories, showing distribution of income by source of income, general deductions, net income, and net loss for prior year—Continued General deductions States and Territories Alabama Alaska 1 Arizona Arkansas California Colorado Connecticut Delaware District of Columbia. Florida Georgia ... Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri. . Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon _._ Pennsylvania Bhode Island South Carolina South Dakota Tennessee.. Texas Utah _ Vermont Virginia Washington West Virginia Wisconsin.. Wyoming Total.. Net loss from sale of real Bstate, stocks, bonds, etc., other than reported for Contributions tax credit on capital net loss from sale of assets held more than 2 years Net income All other 2 Net loss for prior year 3 $2,245,416 $3,167, 628 $22,178, 505 $122, 569,172 $225,408 547,888 598, 614 44,450, 057 4, 282,108 15, 555, 714 19, 535,113 4, 898, 500 6, 579, 943 4, 298, 718 807,159 185, 372 108, 203,133 11, 268,101 2, 680, 694 2, 081, 603 4, 605, 794 4, 775, 492 3, 578, 644 9, 860, 679 52,098, 590 49,188, 041 9, 764, 246 547, 324 13,119, 453 642, 687 2,821, 548 438,470 1, 244,106 37,174,187 364, 341 397,793,324 3, 737, 674 1, 545, 316 35, 769, 778 3,579,194 2,506,670 87,406, 647 6,105, 211 739, 308 256,437 2, 961,951 8, 229, 922 884, 729 627,455 4,860, 987 5, 658,377 3, 912, 919 10, 636, 993 289, 223 757, 596 1, 949, 686 22, 297, 539 2, 876, 721 12, 058, 923 3, 574, 609 4, 274, 035 3,411,766 3, 993, 005 778, 024 402, 408 41, 917, 331 7, 400, 375 4, 324, 915 3, 534, 865 4, 664, 556 3, 595, 096 2, 080, 305 7, 611, 564 26, 544, 044 25, 496, 322 7, 088, 607 1, 955, 663 13,626,169 721,678 2, 644, 531 129, 590 1, 218, 666 24,132, 798 309,429 142,448, 278 5, 913, 378 2, 382, 063 30,500, 816 4,110,329 1, 556, 771 57, 599, 556 4,487, 466 1, 715, 898 632, 334 4, 874, 320 12, 233,199 999,567 959, 587 5,060, 023 3, 586, 539 2,918, 842 8,085, 799 281, 364 8,427, 321 14,409, 500 287,458, 304 25,393, 937 62, 540,546 17,641,146 26, 225, 774 44, 588, 062 29, 934, 555 7,487,461 5,183, 952 307, 502, 020 46, 903, 509 34, 863,175 32, 643, 290 28,144, 518 33, 004,328 13, 750, 692 43, 651,780 159, 847, 286 190, 416, 281 49, 747, 000 15,486, 060 76, 014,603 7, 528, 579 25, 439, 064 2,126, 252 7,181, 306 143,341, 716 3,670,930 779,139, 612 37, 910, 645 105,376, 962 166,056,700 44, 629,090 16, 710, 013 319, 735, 738 17, 289,438 9,133, 221 5, 971, 971 28, 351,066 138, 598, 212 7, 398, 958 5,194,026 29, 267, 749 40, 574,018 24, 877, 602 69,151,842 3, 289,907 60, 788,434 68, 910, 936 1, 689,896,424 158,751, 528 561,547, 753 148, 850,300 242, 282, 698 164, 355,108 163,181,491 43, 290,997 38, 525, 958 2, 258, 945, 768 366,846, 042 222,103, 300 181, 661, 364 191,640, 708 170,713, 998 115,875,339 425,185,985 1, 371, 651, 741 1, 029, 756, 680 337,880, 743 63, 922,168 558,127, 649 71, 397, 232 140, 322,452 21, 597, 783 74,306,913 1, 212,423,226 30,875,636 6, 253,465,699 130, 352, 897 31,197, 250 1,259, 571, 939 216,346, 916 129, 360, 58.7 2, 217,958, 557 184, 531,178 50, 257,416 40,165,070 177, 388, 337 592, 518, 704 59, 451, 690 49, 916, 326 179, 293,926 302, 258,404 136,768, 017 450, 934,107 30,813,018 233, 539 135, 091 3, 458, 773 135, 955 486, 625 24, 888 145, 231 949, 393 279, 926 10,909 36,827 2,430, 295 236, 78a 210, 775 774,124 104, 288 313, 332 172, 269 271,537 463,939 720,660 15£ 036 432, 753 497,961 55, 729 200,405 33,003 24, 919 583, 839 79, 762 6, 572,022 178,108 62, 579 1,405,485 818, 926 319, 245 1, 677,424 103, 645 42,830 128,043 408, 077 2,543,988 24,137 42, 870 97, 630 361,816 93, 773 115, 228 995,943, 850 528,884,573 3, 621, 388, 222 24,800,735,564 28,909,275 27,475 1 Alaska included in the State of Washington. 2 Includes "taxes paid" and "interest paid" (see special tabulations, pp. 13-14), and other deductions, a This item appears in Tables 1 and 2 of Statistics of Income for earlier years. The figures exclude in all years amounts for net incomes under $5,000. 75 STATISTICS OF INCOME TABLE 7.—Individual returns for 1929 by net income classes, showing distribu tion of income by source of income, general deductions, net income and net loss for prior year [For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4] Sources of income Net income classes Wages and salaries (Thousands of dollars) Under 5 (estimated) 5 under 6 6 under 7 7 under 8 8 under 9. ._ _ 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 Business $6,019,938, 303 $1, 542, 655,080 278, 649, 360 790,129,093 215, 533,191 559,071,661 171, 912, 321 435,092, 588 139,065,085 334, 370, 354 115, 239, 283 286, 327,509 88, 370,000 221, 736,165 74, 217, 943 190,160,156 63,836, 045 161, 748, 447 55, 437, 801 142, 723,663 44, 807,042 124,428,972 158, 670, 241 450, 224, 992 91,430,074 282, 710,038 59,354, 248 192, 476, 802 75,154, 720 244, 202, 516 42, 977,074 150,185, 587 27, 833, 378 101,291,153 20,096,440 70,938,424 15, 437, 728 55,067, 316 8, 864, 368 40, 548, 655 9,498, 335 35, 559,117 29, 791,409 104, 254, 833 13,037, 872 53,031, 647 9, 021,808 31, 361, 305 6, 683, 528 24,091, 686 7,907,126 26,052,158 4, 444, 342 16, 848, 236 5,955, 501 20,123, 352 1, 261, 810 8, 822,415 705,490 9,467,441 .466, 666 4,842, 762 143, 415 5, 793, 744 222, 320 1, 790, 682 1, 320, 992 2, 246,104 302, 566 .-. Total 1 Partnership1 Profit from sale of real estate, stocks, bonds, etc., Capital net other than gain from sale reported taxed ofassets as capital net held more gain from sale than 2 years of assets held more than 2 years $355, 221, 220 96,165, 782 81,315,058 72, 518,359 59, 912, 548 52, 995, 488 43, 791, 425 39, 617,489 35, 843, 958 32, 235, 251 27, 935,136 110, 705, 828 72, 208, 920 54, 408, 741 81, 846, 357 51,062, 281 39, 657, 666 33,485, 274 29, 456, 886 22, 505,047 20, 840, 742 77, 223,219 52, 529,157 42, 927,153 30,098, 793 40,410, 354 28, 590, 744 50, 686, 597 22, 297, 935 17, 582,146 25,138,468 20, 323, 984 15,036,334 6, 804, 361 9, 764,155 $293, 798, 877 63,107,116 67,022,850 66,292, 994 64,137,448 65, 272, 260 57, 358,703 55,157, 403 52, 266, 706 49, 542,019 45, 911, 783 200, 936, 442 157, 643, 578 129, 700, 352 196,154, 969 134, 887, 831 89,005, 972 61,120, 439 40, 374,170 31, 703, 592 26,132, 261 81,049, 934 48, 054,187 33, 562, 303 28, 705, 680 26, 651, 735 21, 553, 441 34, 591,180 17,122, 480 19, 346, 255 16,077,166 19, 681, 866 14, 715, 710 5, 873, 207 23, 343, 714 $5, 967, 316 22, 529, 926 39, 519, 954 49, 066,007 55,022,122 58, 281, 299 56,028, 023 223,463, 507 179,019, 697 138, 306,182 105,225,151 166, 341, 375 135, 073, 939 208,423,127 144,088,473 178, 456,834 116, 240, 307 88, 203,037 58, 756,664 50, 604, 746 268,085,866 11,198,978,868 1 3,378,983, 610 1, 853,142, 856 2, 337, 856, 623 2, 346, 703, 552 Does not include capital net gain from sale of assets held more than 2 years, dividends on stock of domestic corporations, or taxable interest on obligations of the United States, which items are reported under their respective classifications. 62320—31 6 76 STATISTICS OF INCOME TABLE 7.—Individual returns for 1929 by net income classes, showing distribution of income by source of income, general deductions, net income and net loss for prior year—Continued Sources of income Net income classes (Thousands of dollars) Under 5 (estimated). 5under6 6 under 7 7 under 8 8under9 Sunder 10 _. lOunderll 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 5 0 . . . _. 50 under 60 60 under 70 70 under 8 0 . . . 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.. Rents and royalties Interest on Government Dividends obligations on stock of not wholly domestic exempt from corporations tax $636, 947, 981 77,072, 345 59,102,153 49,096, 313 39, 481, 461 33, 571, 827 27, 233,054 $1, 503,142 23, 348, 601 1,408, 518 20, 296, 632 1, 224, 248 18, 656, 202 1, 249, 670 15, 743, 729 967, 558 59, 250, 531 4,890,003 38, 329, 488 3, 644, 280 26,442, 951 2, 763, 438 36, 751, 371 3, 877,066 22, 491, 336 2, 538, 771 15,385,984 2,176, 899 13, 220,132 1, 527, 918 7, 892, 603 1,153, 756 6, 227, 522 917, 204 5, 745, 376 731,972 16, 645, 924 2, 510,024 1,188, 651 6, 399,810 6,164, 648 785, 931 3, 649,127 641, 555 3, 520,001 826,998 2, 072, 254 471,988 4, 694, 642 779, 784 1,487,448 348,817 1, 573, 461 290,027 2,897,693 514,454 263, 299 152, 291 94, 383 268,356 4,108,178 208, 204 213,953 622,955 1,286,072,413 40,184,478 Fiduciary $538,996, 958 $86,402,974 104, 606, 774 19, 350,107 104, 580, 766 17.465,812 102, 901, 871 16,128, 983 97,175, 744 15,157, 290 96,852, 315 13,116, 741 84, 647, 228 11,672,279 81,030,479 11, 506, 721 76, 868, 734 11, 265, 797 74, 459, 673 10,145,056 68, 697,106 8,889,088 302, 635,184 39, 379, 483 242, 323, 491 30, 330.781 197, 657, 617 25, 294,037 306,413,149 39,430,011 232,058, 677 28, 606,139 177, 530, 273 21,429,447 153,697,449 15, 519, 238 123,870,701 12,024,222 7,171, 840 102, 468, 730 88, 246, 806 6, 818, 794 305,116,050 19,175, 395 181,491,477 10,329, 283 113, 579, 899 4, 661, 946 82,491,301 3, 606,989 7, 241,066 108, 661, 385 4, 437,471 92, 482, 209 2, 743,816 131, 478, 716 1, 333,162 81, 860,821 4,165, 506 85,907,109 3, 332, 319 61,670,457 125, 679 41,832,359 88,737 26,107, 771 25,098,940 133, 200 90, 529,465 4, 786,027,684 508,479,409 Interest and other income $762,822, 527 103,062, 234 84, 599,097 74, 293, 529 63, 873, 589 58,136,986 48,104, 111 44,160,430 38,998, 527 36, 266,284 31,717,958 126, 655,117 91, 976,058 67, 561,850 97,939,034 65,034,126 49,450,422 38, 601, 432 30,661, 502 23,038, 812 19,062,110 58, 863, 921 32, 382,094 20,028, 614 15, 623,856 21,846, 513 15, 923,947 22,810,053 10,244,037 10, 699,965 7, 766,391 7,126,169 3, 736,460 3, 576, 812 23,878,149 2,210, 522,716 iDoes not include capital net gain from sale of assets held more than 2 years, dividends on stock of corporations,uiorua.\auic taxableiu interest on obligations of the United States, which items are reported domestic3COrpOrai/iwuo, ifiir respective rfisnfifitivft classifications classifications. under their 77 STATISTICS OF INCOME TABLE 7.—Individual returns for 1929 by net income classes, showing distribution of income by source of income, general deductions, net income and net loss for prior year —Continued General deductions Net income classes (Thousands of dollars) Net loss from sale of real estate, stocks, bonds, etc., Total income other than reported for tax credit on capital net loss from sale of assets held more than 2 years Net income Contributions All other i Net loss for prior year 2 Under 5 (estimated). $10, 236, 783,920 $363, 251,026 $144,426, 926 $1,624, 264, 931 $8,104,841,037 164, 319,074 1, 318, 591, 685 $1,447,452 25, 634,240 23, 597,812 5 under 6 1,532,142,811 130,304,286 1,018, 240,411 1,121, 933 21, 628, 278 18, 517, 613 6 under 7 1,188,690,588 109,394,409 20,053, 605 15, 504,429 7 under 8 988, 236, 958 843, 284, 515 953,950 90,090, 643 20,115, 622 12, 796, 375 8 under 9 813,173, 519 690,170,879 949,149 81, 344,865 17,256,538 11,622,710 9 under 10 721, 512,409 611,288,296 866,651 65,536, 503 14,352, 667 9,430, 643 10 under 11 584,416,107 495,096, 294 750,550 59,857,089 14, 312,014 8,546,465 11 under 12 520, 607, 740 437,892,172 755,645 54, 239,969 12,875,175 7, 645,950 12 under 13 462, 349, 094 387,588,000 857, 376 50,013, 778 11,678,926 6,888, 375 13 under 14 420, 715, 619 352,134, 540 740,502 43, 493, 757 11,853,806 6,309, 664 14 under 15 369,098, 372 307, 441,145 674, 456 171,898,995 1, 208, 669,860 2,424, 715 48, 590,190 24,188,776 15 under 20— _. 1, 453, 347,821 119,178, 246 37,184,314 17,822, 784 20 under 25 1,010, 596, 708 836,411,364 1,996,826 85,118,961 26,264,914 13,448, 334 25 under 30 755, 660,036 630,827,827 1,540, 649 121,972,051 37,126,989 20,093,184 30 under 40 1, 087, 736, 509 908, 544, 285 1, 830, 565 78,157,170 24,492,360 14, 636, 204 40 under 50 752, 371,748 635, 086, 014 1, 821, 577 58, 674,953 19, 774,464 11,548,808 50 under 60 563, 281,148 473, 282,923 1, 051, 505 47,825, 365 20,465, 287 9, 294,316 60 under 70 457, 272, 753 379,687,785 614,112 37,305,920 14, 524,102 8, 218,357 70 under 80 370, 961, 006 310,912,627 417, 668 26, 757,682 11, 240,998 6,662, 844 80 under 90_ __ 301, 727, 069 257,065, 545 729,870 26,499, 753 10,862,455 5, 774, 208 90 under 100 268, 663, 536 225, 527,120 489,944 85, 704,916 41,931,877 19,921,345 100 under 150 918,094, 216 770, 536,078 1,820,565 50,110,423 28, 592,980 12,199, 263 150 under 200 577,463,875 486.561, 209 1,440,941 32,984,408 17, 859,477 8,778,105 200 under 250 400,399, 789 340, 777,799 751, 595 22,920, 242 11, 236,853 6, 589, 842 250 under 300 300,817, 666 260,070,729 444,593 31, 607,102 17,110,699 8, 506, 947 300 under 400 409,458, 711 352,233,963 32,496 23, 637, 669 14, 501,140 7, 764, 836 400 under 500 321, 898, 571 275, 994, 926 1,523,011 34, 557, 575 17,459,157 11,511,215 500 under 750 482, 286, 768 418, 758, 821 33, 800 19,802, 549 10,848,668 7, 097, 250 750 under 1,000 288, 867, 398 251,118,931 677,750 19, 555, 621 18,317,973 8, 886, 333 1,000 under 1,500 328,194, 234 281,434,307 12, 588, 006 9, 500,171 5,874, 039 1,500 under 2,000 238, 946, 680 210,984,464 8, 850,974 7, 563,639 5, 360,163 2,000 under 3,000 183,645,843 161,871,067 149,429 3,901, 743 2,059,092 3,337,936 3,000 under 4,000 120,817,420 111, 518,649 4,918, 751 2,806,979 4,223,407 4,000 under 5,000 97, 595,440 85,646,303 23,999,843 12,617,175 21,859,115 5,000 and over _. 419,120,127 360,643,994 Total 29,946,952, 209 995,943,850 528,884, 573 3,621,388, 222 24,800,735,564 28,909,275 1 Includes "taxes paid" and "interest paid" (see special tabulations, pp. 13-14) and other deductions. 2 This item appears in Tables 1 and 2 of Statistics of Income for earlier years. The figures exclude, in all years, amounts for net incomes under $5,000. 78 STATISTICS OF INCOME TABLE 8.—Individual returns for 1929 of net income of $5,000 and over, by States and Territories, showing taxes paid other than Federal income tax1 and interest paid [For text defining items, see pp. 13-14] Taxes paid other than Federal income Interest paid taxi States and Territories Total 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 $2,787, 654 1,313,061 1,488, 555 40,531, 704 3,248,099 9,661, 611 3,444, 371 4, 808, 926 5, 507,929 3, 808, 623 1,527,051 670, 683 20,462,093 7, 065, 365 4, 991, 573 4,876, 396 4,486, 920 3,976, 781 2,636, 059 7,317, 504 39,860, 014 26, 372,403 7,821,137 $2,477,097 917,006 1,241,932 34,059, 679 2, 516,748 8,864, 577 3, 339,105 4,401, 784 5,138,160 3,384,643 1, 397, 849 338, 318 17, 830, 263 5, 866, 800 3, 799, 715 3,160,380 3,823,179 3,494, 260 2,180,835 6,465,209 37,377, 729 23, 836,837 7,059,140 1, 657, 799 9, 722,310 741, 588 2,162, 540 258, 620 1,443,401 21,079,259 338,010 143,970, 809 4,447,049 535,939 22,387, 794 4,684,492 2,070,244 36,488,147 3,256, 774 1,130,971 636, 564 3,380, 741 12,315,115 692, 536 1,020,485 4,336,677 4,027, 582 2,437,138 10, 627, 510 273,496 $310, 557 396,055 246, 623 6,472,025 731, 351 797, 034 105,266 407,142 369, 769 423, 980 129,202 332, 365 2, 631, 830 1,198, 565 1,191,858 1, 716, 016 663, 741 482, 521 455, 224 852, 295 2,482,285 2, 535,566 761,997 805,931 811, 634 459,184 873, 672 152, 514 286, 526 2, 244,601 234,849 5, 355,804 449, 759 197, 742 2,444, 326 887, 213 662,385 4,686,997 315, 057 196, 311 290, 506 419, 837 2, 657, 018 220,569 244,448 613,450 876, 535 388,497 985,475 244, 936 532,798,878 479,099,835 53,699,043 is, 463, 730 _. Total- Reported in Reported general de- in business ductions deductions 10,533, 944 1, 200, 772 3,036,212 411,134 1, 734, 927 23, 323, 860 572,859 149,326, 613 4,896, 808 733,681 24,832,120 5, 571, 705 2, 732, 629 41,175,144 3, 571,831 1,327, 282 927,070 3, 800, 578 14,972,133 913,105 1, 264, 933 4, 950,127 4,904,117 2, 825, 635 11, 612,985 518,432 Total $5,217,946 1, 708, 314 2,247, 689 65, 630,131 5,190, 250 22, 941, 892 8,812,421 7,635,416 6, 786,026 7,115,028 2, 259, 688 735,427 93,426,797 10, 028,149 6,575,078 5,119,655 8,169, 755 6,170,315 3, 702,050 14,809, 729 42,137,817 47,028,862 9, 749,492 2, "243,184 19,256,122 1, 580, 036 4,496,758 616, 731 1,889,521 45,594,094 258,273,432 8,564,461 567, 392 47,386,333 8,294,886 3,565,620 94,644,559 4, 542, 588 1, 677,480 900,619 7,474,960 24,998,415 1,940,794 1,332, 345 7,606,967 7,145, 857 5,982,564 13, 619, 041 703,282 $4,789, 770 1,372,029 1,873, 316 57, 871,445 4,460, 540 21,896,260 8,606,009 7,220,083 6,414,029 6,497, 761 2,124,542 386,334 88,395,432 8,823, 353 5,262, 683 3, 389, 235 7, 585,859 5,621, 835 3,349,864 13,573, 627 39,293,374 43, 730,629 8,940, 524 1, 586, 069 18,116, 579 1,181,476 3,530,020 439,654 1,647,418 42,492, 273 560, 787 246, 537,165 8,147, 834 464,730 44,659,581 7, 270,127 2, 771,198 87,049,972 4,128,222 1,489, 318 678, 030 6,807,000 20,574,088 1,752,963 1,083, 623 6,874,081 6,185,883 5, 584,079 12,660,399 436,270 657,115 1,139, 543 398, 560 966,738 177,077 242,103 3,101, 821 301, 898 11,736,267 416,627 102, 662 2, 726, 752 1,024,759 794,422 7, 594, 587 4]4,36& 188,162 222,589 667,967 4,424,321 187,830248,717 732,886 959,974 398,485 958,642 267, 012 958,958,658 886,187,377 72,771,276 i Excludes also certain income taxes paid foreign countries. (See p. 8). Reported in Reported general de- n business ductions deductions $428,176 336, 285 374,373 7, 758,686 729, 710 1,045,632 206,412 415,333 371, 997 617,267 135,146 349,093 5,031,365 1, 204, 796 1, 312, 395 1, 730,420 548,480 352,186 1,236,102 2, 844,443 3,298,233 79 STATISTICS OF INCOME TABLE 8A.—Individual returns for 1929 of net income of $5,000 and 1over, by net income classes, showing taxes paid other than Federal income tax and interest paid [For text defining items, see pp. 13-14] Taxes paid other than Federal income t a x l Interest paid Reported in Reported in general de- business deductions ductions Reported in Reported in general de- business deductions ductions Net income classes (Thousands of dollars) 5 under 6 -_ -6 under 7 7 under 8 8 under 9 ._ _ 9 under 10 10 under 11 11 under 12... 12 under 1 3 . . . 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 l,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 _ ._ . . — __ Total, 1929 $52,597,974 41,001,200 33,202,700 26,851,866 24,468, 648 18, 291, 570 16, 323, 648 14, 303,865 13,194,711 10, 863, 567 43,240,341 29, 515,272 20, 578,939 29,410,146 19,358,867 14,024,922 11,527, 648 9,843,163 6, 672,664 6, 524,226 20,913,100 11,966,039 7,802,813 6,008,038 7,876,034 5,451,534 8,184,623 4,087,338 4, 902,279 3,754,688 2,920,461 1,199,871 1,104,121 4,832,002 $43,509,411 34,312,860 27,876, 214 22,772,056 21,103,405 15,779,103 14,204, 216 12,405,734 11,650,760 9,770, 675 38,964,352 27,029,349 19,028,286 27,595,692 18,319,019 13,125,748 11,030,163 9,060,027 6,458,228 6,303,291 19,935,379 11, 590,262 7,670,764 5,893,003 7, 703,865 5,246,043 8,033,313 4,079,627 4, 868,681 3,742,951 2,918,759 1,199,128 1,103,742 4,815,729 $9,088,563 6, 688,340 5,326,486 4,079,810 3,365,243 2, 512,467 2,119,432 1,898,131 1, 543,951 1,092,810 4, 275,989 2,485,923 1, 550,653 1,814,454 1,039,848 899,174 497,485 783,136 214,436 220,935 977,721 375,777 132,049 115,035 172,169 205,491 151,310 7,711 33,598 11,737 1,702 743 379 16,273 $79,172,450 62,792,366 54, 696,290 45, 571,390 40,856,086 33,014,320 30,391, 965 27,006, 363 25,214, 520 21,920,439 85,023,370 58, 511,066 41,908,176 58,202,370 37,268,305 27, 545,194 22, 338,853 17,801,408 12,376,732 12,073,989 38,770,840 23,625,229 14,775,979 10,157,793 14,850,367 10,698,422 13,414,078 11,101,929 8,872,885 4,098,860 2,838,638 1,545,884 3,222,296 7,309,801 $67,943,400 54, 620,849 47,669,395 39,996,786 36, 542,130 29,585,892 27,497, 795 24,443,141 23,163,818 20,150,373 78,826,380 54,321,262 39,733,672 55,555,174 35,814,814 26,766,882 21,684,116 17,295,698 12,010,975 11,633,952 37,838,508 22,968,340 14,412,940 9,902,271 14,575,700 9,368,675 13,153,585 11,065,281 8,872,213 4,098,821 2,838,638 1,445,901 3,096,387 7,293,613 $11,229,050 8,171,517 7,026,895 5,574,604 4,313,956 3,428,428 2,894,170 2, 563,222 2,050,702 1,770,066 6,196,990 4,189,804 2,174, 504 2, 647,196 1,453,491 778,312 654,737 505,710 365,757 440,037 932,332 656,889 363,039 245,522 274,667 1,329,747 260,493 36,648 672 39 532, 798, 878 479, 099,835 53,699, 043 958, 958,653 886,187,377 72,771, 276 i Excludes also certain income taxes paid foreign countries. Total (See p. 8.) 99,983 125,909 16,188 TABLE 9.—Individual returns for 1929 States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits 00 O [For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4] ALABAMA Tax before tax credits Net income classes (Thousands of dollars) Under 1 l (estimated) . - . Under 1 (estimated) 1 under 2 ' (estimated) ____ _ _ 1 under 2 (estimated) 2 under 3 l (estimated) - ..- __. 2 under 3 1(estimated) 3 under 4 (estimated) . _ . 3 under 4 (estimated) 4 under 5 J (estimated) 4 under 5 1(estimated) 5 under 6 5 under 6 .. _. ._ _ 6 under 7 i . _- _ 6 under 7 l _ .__ 7 under 8 . ._ _. _ . _ 7 under 8 __ _ 8under9* _ 8 under 9 _ . .. 9 under KM. 9 under 10 _ 10underll_ . __ 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 Number of returns 877 43 3,077 2,886 2,599 2,302 3,742 1,325 1,246 1,810 190 1,382 65 828 35 688 25 457 32 350 286 216 174 144 120 387 190 115 87 34 21 Net income $512,766 22, 376 4, 863, 456 4,984,116 6,460, 788 5, 430, 666 13,167,642 4, 705, 055 5, 438, 655 8,147,141 1,019,911 7, 545, 889 419,436 5, 347, 659 261, 993 5,159, 286 210, 392 3,868,902 304,853 3,320, 229 2,995,153 2,474,315 2,172, 283 1, 944,179 1, 739,069 6,642,134 4, 204,479 3,146, 987 2, 979, 651 1, 558, 823 1,153,391 Tax after tax credits Normal tax Surtax 12^ per cent on capital net gain from sale of assets held more than 2 years Tax credits 25 per cent of tax on earned net income Total $65 $87 $87 3,233 4,310 4,310 1,077 7,008 9,344 9,344 2,336 5, 400 7,200 7,200 1,800 9,065 9, 065 2,266 10,482 12,947 12,947 2,465 9,289 11,335 11,335 2,046 11, 601 13, 678 13, 678 2,077 11,212 12, 984 12,984 1,772 13,379 14,475 16, 094 18,407 19, 313 20.467 113,201 120,003 119,692 147, 797 105, 765 92,013 15.491 35,325 15, 050 16,317 16, 598 16,820 79,430 67,071 51, 246 47, 086 24, 353 17,961 15, 491 16, 659 18,176 20, 585 21, 559 23,040 125,488 130, 005 128, 430 155, 714 110,132 94, 243 2,112 2,184 2,082 2,178 2,246 2, 573 12, 287 10, 002 8, 738 6,763 4,336 2,050 $3,627 11,095 10,093 GO § I $22 6,799 $1, 334 3,126 4,268 4,961 6,220 46, 058 62,934 77,184 105,001 74, 684 66,189 12*^ per cent on capital net loss from sale of assets held more than 2 years 2 o o $1,154 31 180 60 under 70 70 under 80 80 under 90 90 under 100 100 under 150_ __ _ 150 under 200 200 tinder 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 _. Classes grouped 2 _ 19 17 4 6 21 11 1 2 1, 229, 864 1, 252,028 342, 352 560, 955 2, 625, 439 1, 801,430 110,945 117,836 38, 070 73,428 328, 593 237, 325 3 1 1 324 368 160 426 12,486 11,462 4, 832 11, 839 25, 999 12,196 1 568 63,955 71, 645 28,135 52, 616 154,186 142, 241 36, 445 37, 854 5,790 10, 393 152, 678 84,338 112, 885 120,961 38, 757 74, 848 332, 863 238, 775 1,940 3,048 687 1,420 3,624 1,450 4 833 154, 505 160 906 480 77 646 __ Total Nontaxable returns 1 Taxable returns. _ 1, 231, 061 155, 400 996 50, 985 104, 091 156, 072 672 25, 818 122, 569,172 2,087, 718 545, 075 1, 020, 555 610, 909 2,176, 539 86, 733 2,088 11, 888 13, 930 32, 659, 892 89, 909, 280 2, 087, 718 545, 075 1,020, 555 610, 909 2,176, 539 86, 733 2,088 ARIZONA Under 1 » (estimated)... Under 1 * (estimated). . 1 under 2 i (estimated).. 1 under 2 (estimated)... 2 under 3 i (estimated).. 2 under 3 (estimated)... 3 under 4 i (estimated).. 3 under 4 (estimated) __. 4 under 5 l (estimated). 4 under 5 (estimated) __. 5 under 6 l 5 under 6 6 under 7 l 6 under 7 7under8* 7 under 8 8 under 9 i 8 under 9 9 under 10 l 9 under 10 10 under 11 i Nontaxable returns. 304 18 1,013 1,441 1,040 1,654 1,288 775 465 1,086 62 947 22 586 13 430 15 252 12 211 157 $177, 804 6,206 1, 608,572 2, 553,460 2, 574, 319 3,906, 674 i, 527,844 2,748,179 2,031,930 4, 864,839 330,873 5,190,170 141,418 3, 771, 568 96,734 3, 206, 024 126,162 2,127, 500 116,160 1,996, 451 1, 646, 922 $26 $34 $34 $8 1,654 2,206 2,206 552 ~5~015~ 6,687 6,687 1,672 3,621 4,828 4,828 | 1,207 "4," 939" 6,585 6,585 j 8,037 10, 241 10, 241 2,204 ~8,l23" 10,105 10,105 1,682 10, 092 11,744 11, 744 1,652 ~~8~686' 9,867 9,867 1,187 10,960 10, 696 11,910 11, 296 11.910 12, 041 950 1,345 Specific exemptions from normal tax exceed net income. $745 1,646 2 Cli lasses grouped to conceal net income and identity of taxpayer. 00 TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax 00 before tax credits, and tax credits—Continued ARIZONA—Continued Tax credits Tax before tax credits Net income classes Number of returns (Thousands of dollars) 11 under 12 12 under 13 13 under H . _ 14 under 15. 15 under 2020 under 25 25 under 30. _ __ _ 30 under 40 40 under 5 0 . . 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 _ _ _ _ Classes grouped 2 Total Nontaxable returns Taxable returns l . . . . . . . _ _ .__ _ . . . . _. __ 115 73 50 46 158 72 31 44 27 8 11 1 3 1 7 7 Net income $1,314,444 908, 465 672,975 665,270 2, 717, 534 1, 616, 029 848,237 1 527 521 1, 216, 373 422, 567 714, 059 (2) 259,105 (2) 886, 559 1, 209,746 Tax after tax credits Total $10,769 10,298 9,566 12,219 55, 877 50,044 34,251 89 620 75,182 32, 715 72,497 (3) 28,411 (2) 103, 660 174, 406 $10,368 9,255 8,249 10,338 40, 651 27,423 13 793 35 994 14,115 4,538 13, 715 $1,564 1,778 1,694 2,472 18, 939 25, 009 21,078 55 119 51, 838 17,010 51,118 $$16 10, 515 11,307 8,798 $11,932 11,033 9,943 12,810 59,590 52,432 34, 871 91 129 76, 468 32, 855 73,631 1,717 (2) 3, 917 13,185 9,675 (2) 51,031 88,748 17,446 (2) 48, 728 72, 594 28, 838 (2) 103, 676 174, 527 (2) (2) (T) (2) (2) (2) 2 (2) (2) 1 (2) (2) _ _ Surtax Normal tax 12H per cent on capital net gain from sale of assets held more than 2 years 1 25 per cent of tax on earned net income $1,163 735 377 591 3,713 2,388 620 1 509 1,286 140 1,134 (2) 123^ per cent on capital net loss from sale of assets held more than 2 years I 02 427 16 121 (2) 2,059,741 282,116 7,879 101,366 173,329 282,574 458 12, 448 60, 788, 434 1,113, 774 300, 640 499,184 342,733 1,142, 557 28,783 4,234 8,214 11 731 816 49, 056, 618 1,113, 774 300, 640 499,184 342, 733 1,142, 557 28, 783 3 o o ARKANSAS Under 11 (estimated) Under 1 (estimated) 1 under 2 * (estimated) 1 under 2 (estimated) 2 under 3 x (estimated) 2 under 3 (estimated) 3 under 4 * (estimated) 3 under 4 (estimated)4 under 5 * (estimated) 4 under 5 (estimated) 5 under 6 l 5 under 6 6 under 7 J 6 under 7 7 under 8 l 7 under 8 8 under 9 i 8 under 9 9 under 10 x 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 . ._ . __ . . _ _ _ _ _ . _ - . - . __ _ - -- _ _- _ . _ __ - * Nontaxable returns. _. _ 646 32 1,823 1,250 1,942 1,205 2,573 789 697 1,324 119 876 50 605 19 401 10 257 17 235 163 119 109 84 60 177 101 56 35 20 7 3 2 2 $384, 078 15, 019 2, 788, 263 2,164, 324 4, 839, 300 2, 871, 732 8,998,360 2, 800, 903 3, 046, 644 5, 970, 755 647, 231 4, 801,835 320,629 3,902,456 141, 234 3,000, 296 83,148 2,190, 864 163, 214 2, 234, 382 1, 708,454 1, 366, 633 1,360, 094 1,132, 530 867, 591 3, 045, 307 2, 219, 996 1, 526, 634 1,191,757 878, 747 378.992 193', 588 141,420 (2) 3 368, 743 $56 $74 $74 $18 1,413 1,884 1,884 471 3,897 5,196 5,196 1,299 3,278 4,370 4,370 1,092 4,954 6,606 6,606 1,652 5,771 7,303 7,303 1,532 6,965 8,329 8,329 1,364 7,166 8,322 8,322 1,156 6,527 7,402 7,402 875 8 699 q 046 • 8,831 11 817 11 375 10,945 ! 56 440 60,480 ! 62 149 i C5?281 58 035 34, 291 19,105 14, 652 (2) 9 786 Q 240 8, 093 10.17! 9 860 9,129 39 016 30,910 28 285 24 357 15. 470 10, 059 3,800 2,994 (2) $764 1,735 2,611 2,769 2,882 21, 251 32, 892 37,422 42,700 41, 376 24, 016 15, 311 12, 375 (2) 9,786 10,113 9,828 12, 782 12, 629 12, Oil 60, 267 63, 802 65, 707 67, 807 59, 410 34, 847 19,191 15, 369 (2) 1,087 1,067 997 965 1,254 1,066 3,827 3,322 3,558 2,526 1,375 497 86 485 56, 695 8,202 48, 729 56,931 236 1 (2) (2) 1 (2) (2) $750 2,564 772 80 (2) (2) (2) __ _ „ . Specific exemptions from normal tax exceed net income. (2) (2) 2 (2) (2) (2) Classes grouped to conceal net income and identity of taxpayer. I o O O $59 232 TABLE 9.—Individual returns for 19&9 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued ARKANSAS—Continued Tax credits Tax before tax credits Net income classes Number of returns (Thousands of dollars) Net income Tax after tax credits Normal tax Surtax 12H Per cent on capital net gain from sale of assets held more than 2 years Total 25 per cent of tax on earned net income 1 2 ^ per cent on capital net loss from sale of assets held more than 2 years 4,000 under 5,000 5,000 and over Classes grouped 2 Total . . Nontaxable returns i Taxable returns _ __ _ _ -.. .- $1,165,783 $185,086 $11,873 $128,818 $44,813 $185, 504 $418 15,813 68,910,936 712,954 280,840 415, 651 48,979 745,470 32, 225 7,896 7,917 21,412,101 47,498,835 712,954 280,840 415, 651 48,979 745,470 32, 225 CALIFORNIA Under 1 l (estimated) Under 1 (estimated) 1 under 2 * (estimated) 1 under 2 (estimated) 2 under 3 l (estimated) 2 under 3 (estimated) 3 under 4 * (estimated) 3 under 4 1(estimated) 4 under 5 (estimated* 4 under 5 1(estimated) 5 under 6 5 under 6 6 under 7 1 ... 6 under 7 l 7 under 8 7 under 8 1 . _- _ 8 under 9 8 under 9 9 under 10 ^ 9 under 10 _ - -- -- _ - ~ - 11,109 407 30,790 36,185 28,722 34,015 32,981 16,852 11,593 22,729 1,749 18,404 846 12,716 594 9,222 422 6,664 384 5,161 $6,458,636 242,170 48,682,649 63,445,181 70,660,788 80,546,925 115,934,085 59,999,877 50,829,769 101,824,820 9,456,134 100,631,347 5,469,348 81,941,763 4,428,586 68,946,650 3,571,599 56,403,566 3,657,078 48,926,527 $933 $1,244 $1,244 $311 42,535 56,714 56, 714 14,179 107,367 143,156 143,156 35,789 76,909 102,546 102,546 25,637 110,037 146, 716 146,716 36,679 147,362 189,251 189,251 41,889 173,048 211,619 211,619 38,571 189,196 225,772 225,772 36,576 209,668 243,717 243,717 34,049 234,253 268,753 268,753 34,500 $291 3,913 3,112 2,471 2,029 1,588 5,190 2,697 1,529 1,828 978 556 364 220 167 129 367 131 80 41 50 23 21 10 7 1 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 Classes grouped 2 _ Total. Nontaxable returns * Taxable returns . . . _ 40,995,663 35,736,768 30,821,251 27,357,050 23,024,842 89,456, 949 60,050, 030 41,730,702 62,795, 969 43,498,299 30,975,432 23,695, 571 16,371,284 14,209,039 12,262,044 43,999,808 22,244,916 17,895,438 11,071,112 17,652, 694 10,198,041 13,077,471 8,631,008 (2) (2) 243, 618 275,544 297,695 304,251 302,198 1, 672, 598 1,730,006 1,672,477 3,294, 678 2,969,635 2, 539, 374 2,256,792 1,668,901 1,529,552 1,431,032 5,786,713 3,176,583 2,602,457 1,666,129 2,622,933 1, 560,353 1,996,622 1,199,069 (2) (2) 258,125 259,846 270,145 261,541 251,664 1,173,378 931,426 743 731 1,153, 739 778,180 565,978 380, 999 208,507 174, 553 132,167 569,299 255,715 168, 916 132,388 116, 408 80,210 119,310 7,430 (2) 10,087,545 1,269,760 8,053 32,842 30,395 33,618 28,053 28,298 128,710 112,640 89, 432 139,842 79,828 49,322 28,949 21,042 15,113 10,407 30,361 23,154 6,322 3,410 5,314 3,022 1,509 1,190 2 () $23,144 176,495 291,578 365,586 416,610 358,992 365,479 1,498,430 1,050,443 962,035 660,187 1,129,562 641,561 1,005,459 794,684 (2) (2) 276,460 305,939 331,313 332,304 330,496 1,801,308 1,842,646 1,761,909 3,442,323 3,060,032 2, 599,607 2, 300,929 1,700,003 1, 565, 564 1,452,178 5,841,456 3,213,224 2,649,272 1,669,539 2,629,906 1,563,375 1,998,661 1,200,259 (2) (2) 93,529 1,168,408 1,269,990 230 10,908, 653 46,728,181 1,201,183 166,720 10,908,653 46,728,181 1,201,183 166,720 $18,335 46,093 61,168 70,763 78,832 627,930 911,220 1,018,178 2,265,440 2,105,357 1,742,051 1, 554,344 1,074,886 1,032,019 954, 532 3,773,727 1,907,066 1,518,321 876,964 1,383,936 841,604 873,892 398,145 (2) (2) $7,803 10, 569 10,911 15,188 10,060 20,899 10,739 24,382 13, 487 40,493 1,659 530 1 o 02 „ 309,047 1,689,896, 424 45,360,278 10, 591,196 25,228,332 119 190 189,857 319 148 672 1, 370,747,752 45,360,278 10,591,196 25,228,332 o O COLORADO U n d e r 11 ( e s t i m a t e d ) . . . U n d e r 1 (estimated) 1 u n d e r 2 »(estimated).. 1 under 2 (estimated)... 2 u n d e r 3 * (estimated).. 2 under 3 (estimated)... 3 u n d e r 4 i (estimated).. 3 u n d e r 4 (estimated)--. 4 under 5 1 (estimated). 1 Nontaxable returns. 1,325 46 3,518 2,940 3,814 2,607 3,928 1,738 1,272 $754, 357 25, 383 5,384,468 5,108, 057 9, 442, 379 6,273, 391 13, 597, 525 6, 251, 241 5, 558,156 $114 $114 $28 "4,429" 4,429 1,107 8,494 11, 326 "II," 326" "2," 832" ~6,~522~ "8,695" ~~8,"695" "2," 173' 3,322 Specific exemptions from normal tax exceed net income. 2 Classes grouped to conceal net income and identity of taxpayer. OO TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, lax, tax before lax credits, and tax credits—Continued 00 COLO RAD 0—Continued Tax before tax credits Net income classes (Thousands of dollars) 4 under 5 (estimated) 5 under 6 1 5 under 6 6 under 7 l 6 under 7 7 under 8 i _._ 7 under 8 8 under 9 l 8 under 9 . . 9 under 10 l 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 Number of returns Net income Tax after tax credits Normal tax 2,407 182 1,711 77 1,188 51 808 45 599 45 417 363 315 229 195 1G2 494 232 147 151 81 54 31 18 19 7 30 7 3 5 2 2 2 $10,821,271 980, 248 9,366,116 497,940 7, 675, 384 380,136 6, 040,438 375, 353 5, 084,042 427,846 3, 961,430 3,808,605 3, 616, 049 2,853,000 2, 622, 593 2,350,024 8,488,551 5,146,533 4,002,081 5,201,516 3,664, 366 2, 927, 948 2,001, 754 1, 349,983 1,619,607 674,169 3, 543,260 1,152, 403 638,187 1, 369, 064 617,421 842,565 (2) Surtax 12}4 per cent on capital net gain from sale of assets held more than 2 years Tax credits Total 25 per cent of tax on earned net income $10, 111 $13,481 $13,481 $3,370 11,601 ~~I4,~862 "~14,~862 ""3,"261 13,700 16, 756 16,756 3,056 13,681 ~l6f~Il6 16,116 2,435 14, 473 17,643 17, 643 3,170 15,408 19,192 23,377 23,091 25,041 27,678 141,496 140,504 149,122 274,151 253,199 229, 537 187, 600 118, 798 173, 962 75, 484 445, 396 152,836 95,297 225, 623 88,667 145, 592 17,641 20,064 21, 379 20,258 21,053 22, 598 95, 731 73, 656 61,431 95,093 64,195 48,212 31, 036 4,802 16,521 7,084 20,104 9,137 6,995 2,606 139 5,467 (2) 17,641 21,784 25,929 25, 770 27, 726 30,635 154, 650 151,331 159,651 287,243 262, 736 240,143 191, 767 127,242 178,059 76,408 450,023 153,255 2,233 2,592 2,552 2,679 2,685 2,957 13,154 10,827 10,529 12,413 7,128 4,062 3,636 1,078 2,180 924 1,542 419 596 4 51 230 (2) 0) $1,720 4,550 5,512 6,673 8,037 58,919 77,675 98,220 190, 054 178,254 170,187 140, 531 110, 843 124, 043 38,886 313,091 80,290 64,496 207,869 52,827 121, 227 (2) $2,096 20,287 21, 744 20,200 11, 597 37,495 30,438 116,828 63,828 24,402 15,152 35, 752 19,128 (2) 225,627 88,718 145,822 (2) 12K per cent on capital net loss from sale of assets held more than 2 years i o GO o 2,409 6,544 531 7,366 1,917 3,085 750 under 1 000 1 OOO under 1 500 1 500 under 2 000 2 000 under 3 000 3 000 under 4 000 4,000under 5 000 5,000 and over 2 Classes grouped __ Total Nontaxable returns * Taxable returns _ 1 (2) (2) (2) (2) (2) (2) "* _ __ 2,256, 688 421,363 3,497 411,136 9,488 424,121 161 2,597 31,268 158, 751, 528 3, 534,404 772,121 2, 465, 040 428,435 3,665,596 106,064 25,123 14, 257 17,011 37, 398, 408 121,353,120 3,534,404 772,121 2,465,040 428,435 3,665, 596 106,064 25,128 CONNECTICUT Under 1 l (estimated)... 1,747 $958,894 Under 1 (estimated) 314 172,918 $451 I 14,068,946 1 under 2 l (estimated). 8,895 18,625,370 1 under 2 l (estimated),-. 10,848 17,614, 468 2 under 3 (estimated).. 7,158 20,468, 234 2 under 3 (estimated)-.. 8,567 25,866 I 28, 450,712 3 under 4 i (estimated). 8,117 14,367,530 3 under 4 (estimated ~19~l78~ | 4,068 13,852,051 4 under 5 » (estimated)., 3,186 29,317,842 4 under 5 1(estimated)... 6,567 26,861 2,830, 648 5 under 6 520 21,115,874 5 under 6. "26,~378" 3,866 1,971,993 6 under 7i 304 18,110,631 2,805 "30,"36I" 6 under 7 1,624, 430 7 under 8 L 218 15,618,873 7 under 8 l 2,089 1,541,650 8 under 9 182 13,298,346 §7, 184 8under9 1,566 9 under 10i 1, 345,299 142 12, 581,606 9 under 1 0 . . . 46,195 1,326 11,487,553 10 under 11 1,094 50,886 10,995,949 11 under 12 75,696 957 9,625,171 74,000 12 under 13 770 74, 290 8,353, 014 13 under 14 619 72,700 6,991,586 14 under 15 483 471,497 29,535,034 15 under 20 1,708 21,910,566 574,190 982 20 under 25 17,276,177 629, 780 631 25 under 30.. 25, 532, 749 739 1,284,061 30 under 40 19, 314,548 434 1,223,671 40 under 50 16, 257, 563 297 1,275,307 50 under 60 10, 552,891 918, 554 163 60 under 70. 1 Nontaxable returns. Specific exemptions from normal tax exceed net income. $602 $602 $151 "4,662 16,010 "34," 488" 34,488 35,814 8,953 ~33,"879 '"7,161 37,428 37,428 ~7," 127 40,503 40,503 35,814 { 33,879 -L 44,435 44,435 53,900 53,442 70, 636 64, 745 60,633 57,862 310,056 284,332 244,726 394, 534 256, 620 210, 545 106,458 3 o 8,622 '~6,~393 25,571 $5,419 j 14, 600 I 19,266 ! 22,131 23,868 210,545 336,812 428,160 928,719 926,124 ! 908,277 I 626,919 I Classes grouped to 3 o o 7,251 7,705 7,975 9,540 10,011 8,474 9,030 49,104 46,954 43,106 56,614 1,341,476 $18, 223 42,895 1,272,312 89,568 25, 606 1,307,163 188,341 213, 234 18,672 946,611 conceal net income and identity of taxpayer. 53,900 58,861 85,236 84,011 82,764 81,730 520, 601 621,144 $801 5,746 6,250 9,385 OO TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before taz credits, and tax credits—Continued C ONNE CTICUT—Continued Tax credits Tax before tax credits Net income classes (Thousands of dollars) 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 l,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 2 Classes grouped . Number of returns Net income Normal tax 145 79 77 198 65 40 22 22 7 16 $10,811,888 6,676,209 7,315,463 24,113, 709 11,210,057 8,907,126 5,997,717 7,757,710 3,150,995 9,718,836 5,335,836 7,019,994 (2) () Total.. 1 Nontaxable returns . T axable returns _ Tax after tax credits $1,069,259 725,137 $101,011 72,488 78,710 223,793 69,427 104,624 59,926 57,120 3,493 14, 554 41, 086 57,067 3,064,655 1,501,761 1,340,096 933,041 1,106,347 463,292 1,500, 790 782, 593 1,100,940 (2) Surtax $660,323 498,168 529,974 2,153,956 991, 591 828,323 629,912 501, 785 288,848 932,461 295,038 524,296 12J^ per cent on capital net gain from sale of assets held more than 2 years 161, 586 236, 405 734, 250 458,116 418,825 248,498 550,910 183,623 555,924 448,168 520,418 (2) () 25 per cent of tax on earned net income Total $1, 090,318 732, 242 845, 089 3, 111, 999 1,519,134 1,351, 772 938,336 1,109,815 475,964 1,502,939 784, 292 1,101, 781 (2) $10,917 7,105 7,745 24,475 7,753 5,376 3,958 1,158 7 1,383 1,699 841 () 4,015 22,869 9,620 6,300 1,337 2,310 12, 665 766 2, 289, 234 6,341 208,377 2,075, 584 2, 290,302 1,068 82,049 561, 547, 753 23,693,045 3,326,859 13,493,892 7,430,657 24, 251,408 466,157 92, 206 30,469 51, 580 84,259,091 477,288,662 23,693,045 3,326,859 13,493,892 7,430, 657 24,251,408 466,157 92,206 $75 $19 321 30 ,„,—,—, $10,142 17,763,097 DELAWARE Under 1 l (estimated) Under 1 (estimated) 1 under 2 1 (estimated) 1 under 2 (estimated) 2 under 3 * (estimated)., 12^ P ^ cent on capital net loss from sale of assets held more than 2 years 1,288 1,083 1,146 $184,163 18,184 2,049,134 1,876,151 2,784,895 $56 1,199 $75 1,599 1,599 400 , 00 00 2 under 3 (estimated)-.. 3 under 4 1 (estimated). 3 under 4 (estimated 4 under 5 l (estimated). 4 under 5 (estimated)... 5 under 6 1 5 under 6 --• 6 under 7 1 6 under 7 l 7 under 8 7 under 8 8 under 9 ! _. 8 under 9 --. 9 under 10 i 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 Classes grouped 2 Total.. Nontaxable returns Taxable returns 1 Nontaxable returns. 930 976 444 330 628 102 414 41 272 26 211 25 152 21 120 120 100 76 70 61 205 105 83 107 58 33 28 21 15 8 45 29 5 5 2,225, 609 3,382,206 1,580,072 1,451, 386 2, 812, 474 556,034 2,254,134 261,882 1,743,139 194, 529 1,588,812 212,042 1,294,126 197,256 1,133,685 1,257,096 1,149,007 947,670 943,657 881,688 3,536,870 2,333,818 2,239,760 3,664,429 2,601,840 1,797,357 1,808,009 1,567,672 1,258,456 754, 291 5,399,898 5,012,323 1,107,743 1,345,825 2,638,873 3.883,054 5,524,132 7,481,433 3.326,055 6, 568,439 2,883 3,844 3,844 961 I- "l," 782 2,376 2,376 594 I 2,732 ~3~643 ~3," 643 911 ~2~635 3,378 3,378 743 "3," 262 647 2,615 3,2 "3," 243 3,905 3,905 662 3,182 3,813 3,813 631 3,506 4,732 6,355 6,190 7,497 4,139 4,901 5,935 5,214 6,110 6,547 32,499 29, 552 28,922 47,857 42,126 25,114 13,235 18,318 5,969 7,890 38,885 25,412 10, 919 8,640 819 19,085 13,121 2,455 18, 098 $421 6,840 7,974 38, 590 10,343 11,450 9,784 185, 765 168,881 61,153 19, 611 196, 643 183, 864 140,191 461,388 333, 701 256,150 4,139 5,465 7,425 7,063 8,479 9,489 57,319 64, 817 83, 010 181, 870 180,399 144,210 159,102 163, 537 127, 739 88,469 708, 375 727, 001 156, 789 224, 338 377, 484 626, 997 967,112 1,156,390 468, 221 1,127, 623 633 733 1,070 873 982 1,150 6,612 5,519 5,673 5,692 5,238 4,808 2,005 1,407 717 1,369 5,716 3,192 1,276 272 83 854 434 678 440 1,086 t2) 00 5, 933, 950 () 6, 855, 071 638 50, 707 59, 298 77, 337 176,178 175,161 139,187 157, 061 162,130 115, 576 86,811 701,611 720, 248 155, 513 201, 725 376, 757 625,815 966, 678 1,082, 974 467, 781 1,115, 019 1,490 1,849 2,369 2,942 24,820 35, 265 54,088 133, 592 131,433 111, 122 107, 277 134,876 110,320 70, 795 483, 725 532, 708 84, 717 196, 087 180,022 424, 048 813,800 692, 547 116,422 870,486 S 3 o $215 11,446 289 1,048 3,561 22, 341 644 328 72, 738 ~ 11," 518 52,, 020, 992 () 6, 854, 433 9,780 148,850,300 14, 524,946 476,567 i 6, 210, 562 8, 026, 699 14, 713, 828 64, 718 124,164 4,276 5,504 11, 273, 528 137, 576, 772 14, 524,946 476, 567 6, 210, 562 8, 026, 699 14, 713,828 64, 718 124,164 Specific exemptions from normal tax exceed net income. 27,923 O O OC * Classes grouped to conceal net income and identity of taxpayer, P TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued CO O D I S T R I C T OF COLUMBIA Tax before tax credits Net income classes Number of returns (Thousands of dollars) Under 1 1 (estimated) Under 1 (estimated) 1 under 2 l (estimated) 1 under 2 (estimated) . 2 under 3 1 (estimated) 2 under 3 (estimated) . 3 under 4 l (estimated) __ 3 under 4 (estimated) _. ._ 4 under 5 x (estimated) 4 under 5 (estimated) _.. 5 under 6 L _ 5 under 6 6 under 7 1 . _ 6 under 7. _ _ _ _ _ . 7 under 8 l _ 7 under 8 8 under 9 L 8 under 9 9 under 10 * 9 under 10. _ _ _ _ _ 10 under 11 11 under 12 12 under 13 13 under 14 14 under 1 5 . . _ _ 15 under 20 20 under 25 25 under 30 30 under 40 40 under 50 50 under 60 60 under 70 70 under 80. __ Net income Tax after tax credits Normal tax _ _ _ _- . _ . _. . . . «_ _. _ 488 95 3,806 8,279 3,086 7,884 3,409 4,275 1,753 4,923 172 2,661 67 1,519 50 1,022 33 765 24 558 393 336 299 223 183 580 312 208 248 128 63 54 34 $266,402 49,389 6,126, 253 14,591, 269 7, 655,854 18,933, 312 12,059,873 14,928,538 7, 680,541 22,009, 964 926,398 14,520, 268 434, 660 9,782, 226 373,916 7, 646, 884 277, 577 6,476, 331 227,114 5, 278,459 4,114,095 3,858,410 3, 724,199 3, 008,103 2, 651, 746 9, 977,467 6,947,896 5, 697,901 8,615,620 5, 770,623 3,450, 359 3,479,841 2,534, 574 Surtax 12J^ per cent on capital net gain from sale of assets held more than 2 years Tax credits 25 per cent of tax on earned net income Total $180 $239 $239 $59 9,901 13, 201 13,201 3,300 25,988 34,650 34, 650 8,662 21,117 28,123 28,123 7,006 21, 386 28, 514 28,514 7,128 12J^ per cent on capital net loss from sale of assets held more than 2 years GO O 19,472 25, 550 25,550 6,078 19,129 24, 021 24,021 4,892 18,531 22,369 22,369 3,838 20, 293 24, 254 24,254 3,961 20,954 21,843 26, 553 30,404 29, 236 31,881 169, 839 190, 954 220,805 450,177 403,061 279,747 327, 009 268,009 24, 988 23, 632 25,716 27,636 25,080 27,184 125, 670 108, 012 100, 679 161, 643 113,983 61,501 57,392 43,982 24,988 25,461 30,624 35,096 33,184 36, 281 194,828 213, 687 241,897 485, 600 424,321 290,954 336, 527 273,689 4,034 3,618 4,071 4,692 3,948 4,400 24,989 22,733 21, 092 35,408 17, 574 11, 007 6,305 4,411 $1,829 4,908 7,460 8,104 9,097 69,158 105, 675 141, 218 315,325 284, 225 206,081 241,426 194,132 $8, 632 26,113 23, 372 37,709 35, 575 3 o o $15 3,686 200 3,213 1,269 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 returns ' Taxable returns _... . _ _. __ 25 21 55 19 7 7 9 7 7 2.113,095 2,000,366 6, 750,967 3,276, 868 1, 557,359 1,928, 648 3,031, 703 3,100,294 4,447,336 225,409 222,051 868,984 476,499 215, 574 271, 501 447,836 408,095 646,204 34,619 25, 790 85, 741 31,267 15, Oil 3,046 33, 305 1,970 24,964 162, 715 136, 550 574,114 391,884 98, 564 142,405 196, 331 125,284 239,481 31,943 63,151 231, 073 72,845 102, 763 126,443 219, 545 281,550 382,813 229,277 225,491 890, 928 495,996 216, 338 271, 894 449,181 408,804 647,258 3,655 1,903 8,416 2,595 732 393 1,345 432 570 213 1,537 13, 528 16,902 32 48, 087 242,282,698 6,408,622 1, 383, 732 3,655,966 1, 643, 527 6, 683,225 233,247 41, 356 12,888 35,199 36,028, 588 206,254,110 6,408,622 1, 383, 732 3, 655,966 1, 643, 527 6, 683,225 233,247 41, 356 277 484 GO o FLORIDA GO Under 1» (estimated),.. 1,732 $951,607 81 43,559 Under 1 (estimated) $131 5,993,884 3,898 1 under 2 » (estimated). 4,287,627 1 under 21(estimated)-.. 3,380 2,476 8,109,167 3. 259' 2 under 3 (estimated).. 5,329,095 ~7,~i96" 2 under 3 (estimated) _ _. 2,248 15,064,421 4,284' 3 under 4 i (estimated).. 6,001,097 7,185 3 under 4 1(estimated) __. 1,678 6,925,837 4 under 5 (estimated).. 1,586 9, 390, 705 ~8,~666" 4 under 5 (estimated)-.. 2,083 1,315,333 5 under 6 i 244 7,659,140 9,318 5 under 6 1,400 827,450 6 under 7 1 . . 129 5,880,476 "16," 079' 914 6 under 7. 683,579 7 under 8 i 91 5,302,760 "117465" 709 7 under 8. 600,350 71 8 under 9 i_. 453 8 under 9 51 9 under 10i 15,175 3,829,747 403 9 under 10 13,405 2,786,926 10 under 11 267 17,325 2,667,033 11 under 12 232 19,087 2,419,888 194 12 under 13 21,515 13 under 14 _ 173 1 Nontaxable returns. Specific exemptions from normal tax exceed net income. $175 $44 "47507* 4,507 "I," 127" 9,594 "9," 594' 2,398 $175 ~9,"580~ 10,666 9,580 "% 395" "16,666 "2,"666" "Il,"837 11,837 12,744 "12,744 2,665 "l3,"837~ 13,837 "2,"372" "137525" ~ 13," 525 ~2,~646' 17,992 14,275 16,637 16,647 18,425 17,992 15,509 20,057 21,577 24,325 2,817 2,104 2.732 2,490 2,810 $1,234 3,420 4,930 5,900 2 o o TABLE 9.—Individual returns for 1929 by States and Territories and by vet income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued FLORIDA—Continued Tax credits Tax before tax credits Net income classes (Thousands of dollars) 14 under 15 15 under 20 20under25 25 under 30 _ 30 under 40 40 under 50 . 50 under 60 60 under 7O._ 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 l,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 Classes grouped 2 Total- _ .__ Net income Tax after tax credits Normal tax 133 467 218 142 127 82 43 29 33 10 11 35 17 13 5 3 3 7 3 2 __ 1 _ $1,929,491 8,027,310 4,892,181 3,898,182 4,411,790 3,658,789 2,360,676 1,872,232 2,478,697 854,973 1,023,344 4,127,400 3,046, 507 2,838,422 1,413,997 1,001,689 1,334,760 4,162,412 2,540,264 0) (2) Surtax $22,023 128,508 123,968 143,043 225,007 237,854 189,536 160,736 261,405 94,982 121,393 519,382 407,917 398,633 176,534 167,092 220,374 685,611 427,298 (2) $17,850 84,569 61,253 56,140 68, 321 55, 252 32,773 19,601 32,269 11,072 14,107 35,070 17,267 11,198 4,637 5,504 19,280 18,389 4,704 (2) $6,736 55, 262 71,433 95,223 159,449 179,030 130,779 118,974 171,401 55,545 84,413 360,787 232,731 253,654 134,932 140,372 167,804 474,718 322,008 (2) (2) (2) (2) 12J^ per cent on capital net gain from sale of assets held more than 2 years Total 25 per cent of tax on earned net income $5, 554 11,843 27,659 29,820 60,562 29,213 24,943 137,971 166,269 135,351 37,691 21,841 46,329 193,602 100, 752 (2) $24, 586 139,831 132,686 151,363 233,324 246,125 191,211 168,395 264,232 95,830 123,463 533,828 416,267 400,203 177,260 167,717 233,413 686,709 427,464 (2) $2,563 11, 323 8,718 8,320 6,330 6,813 1,652 1,802 2, 827 848 2,070 3,015 1,850 1,386 462 428 503 936 166 (2) (2) (2) (2) 12*^ per cent on capital net loss from sale of assets held more than 2 years $1,987 1,458 23 5,857 ] 1,431 6,500 184 264 197 12,536 162 __ „ Nontaxable returns *__ Taxable returns-- Number of returns _ 5, 759,164 1,070,341 23,011 917,153 131,037 1,071, 201 860 30,040 164,355,108 5,936,377 762,708 4,147,888 1,160,437 6,071,033 94,057 40,599 15,345 14,695 40,954,724 123,400,384 5,936,377 762,708 4,147,888 1,160,437 6,071,033 94, 057 40,599 GEORGIA Under 1 * (estimated) Under 1 (esfimirpd) 1 under 2i (estimated) 1 under 2 (estimated) 2 under 3 i (estimated) 2 under 3 (estimated) 3 under 41 (estimated) 3 under 4 (estimated) 4 under 5 i (estimated) 4 under 5 (estimated) 5 under 6 i 5 under 6 fi under 7 i 6 under 7 1 7 under 8 7 under 8 895 71 3,469 2,923 3,104 2,866 4,562 1,709 1,591 2,931 282 1,935 123 1,216 85 875 50 566 60 453 322 291 218 206 165 511 261 155 152 84 54 26 16 13 13 17 9 $506,160 34,902 5,464, 723 5,070,064 7,701,267 6, 829,277 16,032,179 6,066, 331 6,924,634 13,136,870 1 521 617 10,572,717 789, 978 7,847,118 633,414 6,517,466 425,725 4,795,916 570,398 4,283,289 3, 370,394 3,334,813 2,719,850 2,781,392 2,390,752 8, 768,747 5,798,107 4, 243,345 5,190,940 3, 704,515 2,944,523 1,670,949 1,189, 286 1,117,026 1, 229,336 1,938,829 1,503,667 665,134 8 under 9 9 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 5 0 . . 50 under 60 60 under 70 70 under 80 80 under 90 _ _ . . . - _ _ . 90 under 100 100 under 150 150 under 200 200 under 250 3 2 250 under 300 1 300 1,434,013 400 under under 400 500 3 1 500 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 * Nantaxable returns. Specific exemptions from normal tax exceed net $120 $160 $160 $40 3,767 5,023 5,023 1,256 9,167 12,222 12, 222 3,055 7,414 9,885 9,885 2,471 10, 755 14,340 14,340 3,585 12, 761 16,493 16, 493 3,732 12, 917 16, 205 16, 205 3,288 12,981 16,135 16,135 3,154 r3 13,481 16,118 16,118 2,637 i-3 16,181 15,548 20,501 20,646 25, 294 22,403 131,868 148,024 152, 245 250,467 239, 571 228,478 154,427 104,326 114, 226 122, 845 236, 318 192, 208 98,452 19,450 16, 778 19,839 18,420 21,549 18,281 89, 766 79,847 59,621 77, 709 60,170 45,041 22,190 12, 730 7,723 6,715 8,565 4,242 6,053 3,269 2,712 3,554 3,139 3,360 4,078 18, 299 19,267 11,142 14,313 10,966 7,012 2,193 1,679 959 1,187 2,772 1,553 (2) 178, 775 8 $1,482 4,216 5,365 7,105 8,200 60, 401 87,444 103, 766 185, 710 185, 595 183, 429 118,267 69,642 70,942 70,492 149,010 117,868 55,841 $2,563 5,653 7,394 16,163 31,577 41, 241 48,488 81,515 71,651 37,064 19,450 18,260 24,055 23, 785 28,654 26,481 150,167 167, 291 163, 387 265,982 251,418 235,864 156,620 113,949 119,906 125,695 239, 090 193, 761 98, 958 32, 392 146,610 179, 002 (2) GO w H3 gO Q $1,202 881 m 7,944 4,721 1,663 1 506 ...... 227 _. . . . income* Q g 2 Classes grouped to conceal net income and identity of taxpayer . CD CO TABLE 9.- -Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued GEORGIA—Continued Tax before tax credits Net income classes Number of returns (Thousands of dollars) 4,000 under 5,000 5,000 and over 2 Classes grouped Total Nontaxable returns Taxable returns _ 1 __ _ - - _ Net income Tax after tax credits Normal tax Surtax 12J4 per cent on capital net gain from sale of assets held more than 2 years Tax credits 25 per cent of tax on earned net income Total 123^ per cent on capital net loss from sale of assets held more than 2 years $1,461,828 $229,776 $3,886 $168, 549 $58,415 $230, 850 $1, 074 32,289 163,181,491 2,785,942 705,156 1,685,716 548, 334 2, 939, 206 136,479 $16, 785 14,221 18,068 40,570,095 122,611,396 2,785,942 705,156 1,685, 716 548,334 2,939, 206 136,479 16, 785 HAWAII 1»—< O 2 O 1 Under 1 (estimated).. Under 1 (estimated) _.. 1 under 2 * (estimated). 1 under 2 (estimated). _ 2 under 31 (estimated). 2 under 3 (estimated) 3 under 4* (estimated). 3 under 4 (estimated) _.. 4 under 5 * (estimated).. 4 under 5 1(estimated) _. 5 under 6 _ 5 under 6 _. 6 under 7i 6 under 7 7 under 8 1 7 under 8 _. 8 under 9* 8 under 9 9 under 10 » - 602 12 1,206 738 894 701 881 327 407 529 80 381 46 246 30 187 16 124 28 $320,053 4,924 1,876,165 1, 286,692 2,185,113 1,673, 798 3,089,603 1,157,190 1,783,152 2,370,028 432,021 2,032,498 295,369 1,576,542 223,324 1,402,054 137,823 1,047,006 265,287 $18 "844" $24 o $24 "I," 124" "1,124 3,028 3,028 "2," 176" 280 757 "544" 2,645 2,645 662 3,044 "§,"753' ~3~ 753" "709' ~2~278" "2,"870' 2,996 ~607" 2,389 "2," 345' 2,856 592 "27856" 3 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 250under300 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 Classes grouped 2__ - .- _ _ - . . . - - - . . . . _ . - . 91 89 61 51 51 37 117 79 34 32 18 11 12 6 4 19 6 2 1 -- Total Nontaxable returns * Taxable returns --- - 860,659 933.113 702,393 639,964 690,021 537,382 2, Oil, 087 1,764 332 926, 357 1,863 05 J 1,425,758 1,006, 772 711,591 901,633 510,254 388,593 2, 394,188 1,019,223 (2) 2,715 3,865 3,492 3,532 5,464 4,522 28,465 43,626 31,957 85,031 85,475 72,787 58,928 86, 473 51,593 43,124 312,993 156,207 3,310 3,963 3,174 2,863 4,571 3,471 17, 733 19,636 11,647 18,848 12,025 6,737 4,293 5,560 1,050 756 11,192 7,082 $4(53 915 1,268 1,798 1,870 13,910 27,274 22,811 67,425 67,222 61, 564 44, 759 73,483 43,811 35, 941 218, 925 130, 938 (2) (2) $1,989 9,251 5,662 10,643 8,667 6,744 6,480 83, 960 19, 504 (2) 3,310 4,426 4,089 4,131 6,369 5, 341 31,643 46,910 34,458 88,262 88,498 73,963 59,695 87,710 51,605 43,177 314, 077 157, 524 595 561 597 599 905 819 3,178 3,284 2,501 3,231 3,023 1,176 767 816 12 53 1,084 947 $421 370 (2) - H1 o 00 785,973 123,292 108,961 14, 508 123,469 177 8,210 43,290,997 1,220, 345 159,383 923, 338 167,408 1,250,129 28,993 791 4 190 4,020 10 607 910 32,683,087 1,220, 345 159, 383 923, 338 167,408 1,250,129 28, 993 791 $1,443 $1,443 $360 3,225 "3,225 3,248 "3,248 o O IDAHO Under I 1 (estimated)__. U n d e r 1 (estimated) 1 under 2 i (estimated). 1 under 2 (estimated). _ 2 under 31 (estimated). 2 under 3 ( e s t i m a t e d ) . . 3 under 41 (estimated). 3 under 4 (estimated). _ 4 under 5 * (estimated). 1 Nontaxable returns. 199 1 1,035 1,031 1,018 796 1,810 545 681 $128,201 (3) 1,918, 669 $1,083 1, 791, 791 2,591,805 1,893,232 6,404, 659 2,436 1,939,363 2,967, 668 Specific exemptions from normal tax exceed net income. 2 812 Classes grouped to conceal net income and identity of taxpayer. CO Crc TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued CO IDAHO—Continued Tax credits Tax before tax credits Net income classes Number of returns (Thousands of dollars) 4 under 5 l(estimated) 5 under 6 5 under 6 6 under 7 1 _ 6 under 7_1 _ 7under8 7 under 8 . 8 under 9 * 8 under 9 9 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 3O._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 _ _ - _ - , _ _ . _ . „. ___ 830 74 652 33 410 15 210 5 141 4 83 50 38 33 16 15 50 17 14 13 5 Net income $3,734,607 398,411 3, 564,488 212, 111 2, 638, 611 112, 249 1,578,373 43,108 1,190,368 37,423 786,247 523,280 437,584 410,219 215,394 217,653 860,703 380,171 385,236 434,398 211,858 Tax after tax credits Normal tax Surtax 123^ per cent on capital net gain from sale of assets held more than 2 years Total 25 per cent of tax on earned net income $3,858 $$5,144 $5,144 5,277 6,649 6,649 1,372 5,578 6,628 6,628 1,050 4,296 4,885 4,885 589 $1,286 5,025 5,599 5,599 574 4,450 3,835 4,111 4,334 3,203 2,064 16, 203 11, 326 16,149 22,686 13,338 4,943 3,887 3,774 3,959 3,011 1,817 10, 580 5,500 6,966 7,488 3,348 4,943 4,118 4,350 4,764 3,534 2,569 16, 773 11,402 16,608 22,779 13,594 493 283 239 430 331 505 570 76 459 93 256 $231 576 805 523 752 6,193 5,902 9,642 15,291 10,246 12H per cent on capital net loss from sale of assets held more than 2 years 4 (2) (2) (2) (*) (2) (J) (2) 1 (2) (2) (2) (2) (*) (2) (2) 1 (2) (2) (2) (2) (2) <2) (2) o 1,000 under 1,500 1 500 under under 3,000 2,000 2,000 3 000 under 4,000 4,000 under 5,000 5 000 and over Classes grouped 2 Total Nontaxable returns 1 Taxable returns 518, 078 52,654 5,310 18,281 $30, 090 53,681 1,027 9,830 38,525,958 184,325 97,404 68,442 30,090 195,936 11,611 4,874 4,956 14,814,304 23, 711,654 184, 325 97,404 68,442 30, 090 195,936 11,611 ILLINOIS Under 1 J (estimated) Under 1 (estimated) 1 under 2 1 (estimated) 1 under 2 (estimated) 2 under 3 * (estimated) 2 under 3 (estimated) 3 under 4 1 (estimated) 3 under 4 (estimated) 4 under 5 1 (estimated) 4 under 5 (estimated) 5 under 6 6 under 7 l . _ 6 under 7 7 under 8 l . _ 7 under 8 8 under 9* . . 8 under 9 9 under 10 1 9 under 10 10 under 11 _ __ 11 under 12 12underl3 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 i Nontaxable returns. _ . _ __ _ . __ _ . _. 8,593 1,049 30,473 42, 717 27,944 50,855 37, 749 28,090 12,897 34,405 $5,260,451 596,969 46,420,719 75,096,241 69, 060,864 116, 548,089 125,711, 538 99,076, 759 56,075,351 153, 943, 605 20,450 651 13,830 376 9,996 278 7,185 221 5,765 4,584 3,533 2,830 2,447 1,951 6,457 3,465 2,248 2,474 1,354 766 527 409 111, 778,180 4, 245,000 89, 340,343 2,808,393 74, 691, 591 2,349,719 60,948, 259 2,094,600 54, 654,893 48,024, 561 40,574,633 35, 296,787 32,988,470 28, 236,007 111, 115,375 77,182, 584 61,422,053 85,347,816 60, 478, 702 41,891, 701 34,107, 930 30, 665, 664 $3,573 $4,764 $4, 764 $1,191 51,849 69,132 69.132 17, 283 165, 497 220,663 220,663 55,166 145,035 193,379 193, 379 48,344 160, 702 214, 270 214, 270 53, 568 147,406 189, 618 189, 618 42, 212 164,923 203,888 203,888 38,965 173,866 210,143 210,143 36, 277 186,936 221,861 221,861 34,925 216,813 255, 693 285, 229 303,093 338,880 339,358 1,983,391 2,170, 577 2, 385,493 4, 471,194 4,134,920 3, 434, 985 3,184, 932 3,105, 553 266,123 277,914 277,832 279,354 303, 276 293,134 1,466,457 1,227, 441 1,073,368 1, 613, 834 1,135,956 773,308 558, 954 465, 576 266,123 299, 797 330,691 348, 838 388, 739 389, 730 2, 245,321 2,409,806 2, 601, 534 4,787,866 4, 332,907 3, 590,451 3, 280,132 3, 203,167 49,310 44,104 45,462 45, 745 49,859 50, 372 261, 930 239, 229 216,041 303,388 178,017 115, 685 76,803 58,482 Specific exemptions from normal tax exceed net income. 2 $21,883 52,859 69, 484 85,463 96, 596 778, 864 1,182,365 1, 528,166 3,115,056 2,944, 596 2,419, 791 2,216,136 2, 200, 401 $58, 976 252,355 397, 352 505, 042 537,190 Classes grouped to conceal net income and identity of taxpayer. s CO oi^ o o $13,284 19,970 39, 781 18,397 39,132 _ CO TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued CD 00 ILLINOIS—Continued Tax before tax credits Net income classes (Thousands of dollars) 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 Classes grouped 2 . Total. . Nontaxable returns i Taxable returns Number of returns Net income Tax after tax credits Normal tax $2,718,033 2,496, 548 10, 215, 567 5,832,869 4, 503, 500 3,829, 283 4, 375, 755 2, 785,196 4,859,019 4,003,034 4, 023,510 2,985,533 1,996, 253 1,420, 225 (2) () 2, 970,849 $343,543 300, 768 990,166 431, 318 338,018 316, 987 320,113 185, 622 32^3,023 129,623 123, 675 49,133 48, 232 30, 321 (2) 369,855 I 2,258,945,768 I 86,825,072 120, 606 249, 249 86,825,072 290 220 638 243 138 89 80 38 51 31 22 11 5 3 1 2 i j $24, 615, 313 20, 902, 642 77, 577,131 42,060,195 30, 624, 460 24, 383, 507 27, 712,173 17,156, 695 30,104,354 27, 739,494 26,611,016 18, 698,863 13, 573, 349 9, 808, 776 (2) () 21,691, 922 321,678,666 1,937, 267,102 Surtax 12^ per cent on capital net gain from sale of assets held more than 2 years Tax credits Total 25 per cent of tax on earned net income $1, 855,171 1, 583, 327 6, 792, 860 3, 513, 968 2, 804, 994 2, 518, 585 2,801, 713 1, 706, 528 2, 740,381 1, 416, 389 1, 764, 051 1, 728, 755 731,309 467,801 (2) () 720,596 $597, 684 652,351 2, 584, 292 1, 987, 277 1, 434, 721 1, 070, 499 1, 337, 782 902, 431 1,807, 423 2,463, 523 2,138,196 1, 208, 790 1, 221, 414 922, 951 (2) () 2,250, 693 $2, 796, 398 2, 536, 446 10, 367, 318 5, 932, 563 4, 577, 733 3, 906, 071 4, 459, C08 2, 794, 581 4,870, 827 4,009, 535 4, 025, 922 2,986,678 2,000,955 1, 421,073 (2) () 2,971,289 $53, 523 34, 073 108, 782 37, 596 25, 677 18,182 14,105 7,721 11,346 4,456 2,412 1,145 933 15,470,787 49,858,088 24,330,942 89, 659,817 2,383,597 451,148 15,470, 787 49,858,088 24, 330,942 89,659,817 2,383, 597 451,148 1,524 126 8,914 12,642 7,443 8,146 $979,420 84,034 14,230,951 22,020,506 18,270,453 19,070,142 1 O t4 3,769 d o $227 $302 $302 $75 13,165 17,553 17,553 4,388 "32,"§6l" "8,"675" ~24,"226~ $24,842 5,825 42,969 62, 098 48, 556 58, 606 69, 748 1,664 462 2,045 440 INDIANA Under 1 * (estimated).. Under 1 (estimated) _ _. 1 under 2 i (estimated) 1 under 2 (estimated):. 2 under 3 i (estimated), 2 under 3 (estimated).. ^ p r cent on capital net loss from sale of assets held more than 2 years 3 under 4 l (estimated) 3 under 4 (estimated) _ 4 under 5 1 (estimated: 4 under 5 (estimated) __ _- 5 under 6 * 5 under 6 1 _ 6 under 7 6 under 7 7 under 8 * _ ._ 7 under 8 8 under 9 l . __ 8 under 9 9 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 GO 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 2 - Classes grouped Total Nontaxable returns * Taxable returns 1 _ _ -- - - _ _ _ _ _ _ 10,080 3,652 2,812 4,995 530 3,655 218 2,475 138 1,662 103 1,170 81 999 678 589 481 418 280 1,041 462 329 331 157 88 59 43 25 32 43 29 16 8 7 4 5 1 1 1 35,288,230 13,085,696 12,260,088 22,391,636 2,864,461 19,930, 622 1,406,607 15,983, 743 1,026,907 12,423,098 876,989 9,905,333 767,152 9,467,742 7,108,339 6, 773,432 6,006,931 5,640,916 4,066,378 17,866,843 10,324,403 8, 996,462 11,439,836 6,947,651 4,834,309 3, 794,669 3,230,621 2,103,736 3,023,027 5,216,295 5,035,822 3,665,347 2,211,403 2,444,469 (2) 2,860,091 (2) (2) (2) 1 14,194 18,926 18,926 19,175 25,567 25, 567 6,392 23,231 30,169 30,169 6,938 6,334 26,024 32,358 32,358 24,604 30,683 30,683 6,079 27,357 32,591 32,591 5,234 33,817 32,329 41, 754 45,097 50,541 44,666 283, 961 270,093 335,418 587,008 442,091 375,320 326,466 313,400 182, 927 348,316 670,885 891, 928 477, 943 340,905 351,664 (2) 415,800 (2) 40,626 35,107 39,433 39,809 43,242 36,609 200,858 141, 714 139,052 201,498 97,862 63,295 50,230 32,473 24,052 30,183 56,066 36, 585 16, 722 22,237 14, 798 (2) 496 40,626 38,268 48,411 51,630 57,683 50,685 326,392 300,814 366,412 628,388 462,182 391,166 349,242 330, 794 234, 693 362,204 678, 779 710,565 480,214 356,050 353,273 (2) 416,259 (2) 6,809 5, 939 6, 657 6,533 7,142 6,019 42,431 30, 721 30, 994 39,481 18,482 11,601 9, 567 6,893 2,046 5,164 6,630 5,671 2,271 1,398 1,609 (2) 459 (2) (2) $3,161 8,978 11,821 14,441 14,078 125, 534 159,100 227,360 418, 651 342,405 289, 683 250,152 237,244 170,822 266,570 422,662 453,854 189, 794 238,331 ] 57, 718 (2) 209,122 (2) (2) $8,239 21, 915 38,188 48,860 61,077 39, 819 65,451 200,051 220,126 273, 698 95, 482 180, 757 (2) 206,641 (2) (2) (2) $1, 899 1,609 4,245 13,209 10, 501 49, 720 8,724 1,264 12,966 13, 747 10,921,252 1,373,499 5,889 83,312 1,285,392 1,374,593 1,094 366,846,042 8,208,031 1,589,286 4,294, 79JL 2, 745,696 8,629,773 303,858 117,884 31,843 44,650 87,971,258 278,874, 784 8,208,031 1,589,286 4,294,791 2,745,696 8,629, 773 303,858 117,884 2 o 3 o g (2) 76,493 Nontaxable returns. Specific exemptions from normal tax exceed net income. 4,732 Classes grouped to conceal net income and identity of taxpayer. CO CO TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued O o IOWA Tax before tax credits Net income classes Number of returns (Thousands of dollars) Under 1 * (estimated) Under 1 (estimated) 1 under 2 * (estimated) 1 under 2 (estimated) 2 under 3 i (estimated) 2 under 3 (estimated) 3 under 4 * (estimated) 3 under 4 (estimated) 4 under 5 * (estimated) 4 under 5 (estimated) 5 under 6 * 5 under 6 _ _. _ _ 6 under 7 * 6 under 7 7 under 8 1 7 under 8 8 under 9 l 8 under 9 9 under 10 1 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 -_ Net income Tax after tax credits Normal tax - __. _._ _ _. __ _ __ __ . 923 94 3,483 5,291 4,564 4,399 5,789 2,773 2,243 4,439 332 2,800 128 1,785 64 1,219 38 876 39 645 503 373 304 233 199 607 288 145 195 80 46 25 17 16 $547,183 52, 573 5, 589, 927 9, 245,382 11,471,442 10,490,945 20,373, 044 9, 919, 587 9, 781, 276 20,014, 588 i; 783, 495 15, 297, 417 826,046 11, 504,102 479,401 9,114,966 322,866 7,423,905 370, 789 6,119, 698 5, 270,469 4, 281, 690 3,790,725 3,137, 559 2,884,250 10,432, 376 6,411,735 3,955,567 6, 719,491 3, 564,002 2,504,417 1,605,068 1,257,873 1,363,854 Surtax 12H per cent on capital net gain from sale of assets held more t h a n 2 years Tax credits 25 per cent of tax on earned net income Total $164 $219 $219 $55 6,099 8,132 8,132 2,033 13, 627 18,170 18,170 4,543 11, 724 15, 632 15, 632 3,908 18, 245 24, 326 24, 326 6,081 24,122 24,122 5,024 20,149 24, 213 24,213 4,064 19,880 23, 581 23, 581 3,701 22,951 26,166 26,166 3,215 25,285 28,017 28, 383 30,589 30,449 35,519 180, 667 170,009 138,302 337,333 235,530 192,194 141,478 129,174 141,904 28,870 28, 987 26, 287 27,068 25, 684 29, 594 124,433 86,878 53,901 104,058 59,355 27,700 19,729 8,943 11,790 28,870 31,480 31, 945 34, 550 33, 773 39, 530 197,899 185,150 149, 641 352,485 247,541 197,686 146,480 130,146 147,709 3,585 3,463 3,562 3,961 3,324 4,011 17,232 15,141 11, 339 15, 067 9,580 4,466 4,862 949 2,510 19,098 $2,493 5,658 7,482 8,089 9,936 73,466 98, 272 95, 740 246,113 174, 245 142,320 111, 089 67,396 77,894 $2, 314 13,941 27,666 15, 662 53, 807 58,025 12^ per cent on capital net loss from sale of assets held more than 2 years O 3 O o $85 2,431 1,026 140 23 3,295 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 Classes grouped 2 17 26 7 . i .. . .. Total Nontaxable returns L Taxable returns ___ _ 4 2 4 1 1 1,601,389 3,151, 713 1,178,492 1,110,855 180, 237 382,683 157, 508 157,431 8,458 19, 412 9,493 4, 299 99,842 253, 658 97, 031 94, 702 73,327 112, 203 52, 207 58, 944 1, 342, 762 (2) 2, 318, 675 193,047 637 125,906 69,320 294,900 6,170 48, 244 241, 354 181, 627 385, 273 158,731 357,945 1,390 2,542 1, 223 514 195, 863 294 ^ 2, 522 00 (2) (2) (2) (2) (2) 00 295, 768 (2) (2) 3,491,706 582,247 7,167 421,443 154, 751 583, 361 947 167 45,023 222,103,300 3,924,823 883,474 2, 261, 019 933, 521 4,078,014 143, 454 9,737 17,603 27,420 51, 545,469 170, 557,831 3,924,823 883,474 2, 261, 019 933,521 4, 078,014 143,454 9,737 KANSAS Under 11 (estimated)... Under 1 (estimated 1 under 2 x (estimated).. 1 under 2 (estimated)... 2 under 3 i (estimated).. 2 under 3 (estimated)... 3 under 4 * (estimated).. 3 under 4 (estimated)... 4 under 5 1 (estimated).. 4 under 5 (estimated)... 5 under 6* 5 under 6 6 under 7 ! 6under 7 7under 8 l 7 under 8 8 under 9 i 8 under 9 9 under 10 i 9 under 10 lOunder 11. 11 under 12 1,298 73 3,800 3,277 3,763 2,839 5,178 1,980 2,008 3,365 278 2,423 105 1,718 45 1,138 34 817 22 633 462 337 $729,395 35, 733 5, 729,696 9,352,866 6,812, 558 18, 053,101 7,108,859 8, 723, 755 15, 068, 772 1, 490,948 13, 249, 767 674, 370 11,089, 088 335,607 8, 512,976 290, 033 6,906,811 208,440 5,984,719 4,830,954 3,872,157 on O $140 $186 3,873 5," 165 "9," 302" 12, 402 8,028 "16," 704" 5,165 1,292 "3," 166" 10, 704 i 2,676 "i,"455' "13," 365' 17,820 17,820 i 16,620 20,695 20,695 I 4,075 "15,842 23, 227 23, 227 ~3~385 19,981 "22," 644" 22,644 2,663 ~21,~845" 24, 016 24, 016 ~2," 171 25, 312 28,453 29,439 27, 806 28, 354 26,758 27, 806 30, 570 31, 710 2,494 2,117 2,271 1 Nontaxable returns. Specific exemptions from normal tax exceed net income. 48 2 $2, 216 4,952 Classes grouped to conceal net income and identity of taxpayer. 2 o o TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax O credits—Continued to KANSAS—Continued Tax before tax credits Net income classes Number of returns (Thousands of dollars) 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 400 400 500 under 500 750 750 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 Classes grouped 2 . _ _ _ _ _ _ - - - 291 227 180 568 249 142 141 64 32 26 6 8 5 7 9 2 3 1 1 2 $3 633,441 3,057,910 2,625,640 9, 653, 213 5, 508, 556 3 862 209 4, 782, 751 2,855,319 1,736,321 1,674,747 439, 267 682,022 478,369 865, 249 1,567,169 480,198 842,793 $33 684 . 34,318 35, 795 180,888 155,858 159 028 251,741 200,210 133,779 158, 223 49,172 77,027 64,508 108, 751 206,125 58,070 122,652 Surtax $28,751 28,989 29, 393 126, 301 83, 766 73, 236 91,756 63, 554 27,108 26,457 8,836 9,717 13,426 9,753 28,139 82 9,732 $7 055 7,801 9,050 63, 954 82, 782 93 262 168, 006 141, 217 92, 751 111, 866 21, 790 45,137 49,885 44,121 129,719 116 45, 202 2 () (2) (2) 12J^ per cent on capital net gain from sale of assets held more t h a n 2 years $1,494 3,600 18,146 24, 525 19,142 23,025 2,832 55,697 49,809 57,874 68,156 (2) Total $35 806 36, 790 38, 443 190, 255 166, 548 166 498 261, 256 208, 371 138, 005 162,848 49,768 77, 879 66,143 109, 571 207, 667 58, 072 123, 090 i 25 per cent of tax on earned net income $2 122 2,472 2,648 9,367 10, 690 7 470 9,515 7,369 3,384 2,582 577 685 1,635 820 1,542 2 438 12H P e r cent on capital net loss from sale of assets held more than 2 years n $792 842 2,043 19 167 (2) _ Total Nontaxable returns * Taxable returns Tax after tax credits Normal tax _ _ - - Net income Tax credits 1,886,497 321,800 19,030 212, 774 90,426 322, 230 430 37, 557 181,661,364 2. 547,829 897,803 1,333,656 414, 726 2, 646,185 94, 493 3,863 16, 531 21, 026 45,827, 603 135,833, 761 2, 547,829 897,803 1,333, 656 414, 726 2,646,185 94,493 3,863 GO 3 o o KENTUCKY Under 1 * (estimated) Under 1 (estimated) - 1 under 2 (estimated) 2 under 3 * (estimated) _ 2 under 3 (estimated) 3 under 4 1 (estimated) 3 under 4 (estimated) _ 4 under 5 l (estimated).._ _ 4 under 5 1(estimated) 5 under 6 5 under 6 -- _ 6 under 7 * - 6 under 7 l 7 under 8 7 under 8 8 under 9 * . > 8 under 9 9 under 10l 9 u n d e r 10 10 u n d e r 11 - 11 under 12._12 u n d e r 13 . 13 under 14 14 under 15 15 under 20 _ 20 under 25 25 under 30 30 under 40 40 u n d e r 50 50 under 60 60 under 70 - 70 u n d e r 80 80 under 90_. _ 90 under 100 100 under 150 150 under 200 200 under 250 250 under 300 _ 300 under 400 400 u n d e r 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. _ 1 _ _ _ _ . . . . _ ._ ._ - _ 945 59 4,030 4,375 3,415 3,195 3,862 1,699 1,443 2,433 387 1,812 153 1,266 126 889 68 627 60 513 477 335 277 231 198 623 337 191 239 106 78 32 28 18 24 34 17 6 3 3 3 2 1 3 $563,466 40,213 6,413,577 7,544,045 8,439,103 7,483,286 13,439,382 6,050,010 6,270,628 10,955,971 2,094,528 9,897,883 994 661 8,182,317 940 531 6,639,640 573 180 5,338,785 568 048 4,859,488 5,003,581 3,846,119 3,453,479 3,114,450 2,865,505 10,665,113 7 515 095 5,190,605 8,202,852 4 709 284 4,305,877 2,046,773 2,083,486 1,523,789 2,303,758 4,121,208 3,005,140 1,283,997 794,988 946,777 1,379,163 $105 $139 $139 $34 4,712 6,283 6,283 1,571 10,277 13,702 13,702 3,425 7,945 10,592 10,592 2,647 8,971 11,962 11,962 2,991 12,675 16,246 16,246 3,571 14,480 17,635 17,635 3,155 14,410 17,132 17,132 2,722 14,510 16,980 16,980 2,470 17,278 23,843 24,922 26,796 27,513 29,272 168,970 196 938 189,760 415,064 316 164 339,358 188,175 205,067 158,383 248, 527 513,594 399,936 171,163 94,175 144,283 163, 602 20,094 24,496 23,007 23,172 21,692 22,337 110,040 93 906 74,809 129,363 76 227 53,393 27,091 22,246 21,113 10,417 46,297 17,146 11,229 49 471 438 20,094 26,877 27,869 30,006 29,745 32,216 182,751 209 192 201,837 430, 214 324 074 349,071 190,626 207, 224 162,393 249,380 533,528 401,316 172,713 94,194 145,844 163,834 2,816 3,034 2,947 3,210 2,232 2,944 13,781 12 254 12,077 15,150 7 910 4,933 2,357 2,073 3,624 853 2,522 1,380 1,550 19 361 232 $2,157 16 586 60,316 48,587 58,178 36,122 126,388 171,014 184,002 87,660 87,139 31,915 155,452 aa a CD 2 o o $4,780 94 84 386 17,412 1,200 (2) 3,647,413 499,221 Nontaxable returns. Specific exemptions from normal tax exceed net income. $2,381 4,862 6,834 8,053 9,879 72,711 115 286 127,028 298,694 231 261 235,362 114,948 126,800 105,158 112,575 316,217 200,168 73,824 7,006 113,458 7,944 3 1,042 2 145,699 352,897 499,638 417 Classes grouped to conceal net income and identity of taxpayer. O TABLE 9.—Individual returns for 1929 States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued KENTUCKY—Continued Tax before tax credits Net income classes Number of returns (Thousands of dollars) 4,000 under 5,000 5 000 and over 2 Classes grouped - - Nontaxable returns 1 Taxable returns - Tax after tax credits Normal tax Surtax 123^ per cent on capital net gain from sale of assets held more than 2 years 25 per cent of tax on earned net income Total 12H per cent on capital net loss from sale of assets held more than 2 years $2,343,514 $426,765 $28,403 $346,705 $60,611 $435,719 $1,125 $7,829 34,623 191,640,708 5,076,854 969,149 2,782,853 1,479,024 5,231,026 122,387 31,785 14,489 20,134 40,297,104 151,343,604 5,076,854 969,149 2,782,853 1,479,024 5,231,026 122,387 31,785 $27 $7 - Total Net income Tax credits lH GO ao CO LOUISIANA Under 1 * (estimated)—. Under 1 (estimated) 1 under 2» (estimated).. 1 under 2 l (estimated)... 2 under 3 (estimated).. 2 under 3 (estimated)... 3 under 4 1 (estimated).. 3 under 4 l(estimated)... 4 under 5 (estimated).. 4 under 5 1(estimated)... 5 under 6 __ 5 under 6 6 under 7 * 6 under 7 . . . 7 under 8* 7 under 8 . . . 8 under 9 * 8 under 9_._ 9 under 10 1 9 under 10 1,314 14 3,893 3,440 3,169 2,690 4,688 1,747 1,889 2,958 312 2,408 116 1,564 82 1,157 56 785 40 475 $824,266 6,370 6,135,033 6,005,650 7,794,675 16,493,257 6,173,470 8,236,770 13,275,102 1,687,251 13,179,711 744,025 10,084,743 612,675 8,681,940 474,602 6,647,027 379,995 4,486,607 $20 "3,~674" $27 4,8 'T,m 8,053 10,737 10,737 2,684 "7,~273" ~~9~697 "9," 697" ~2,~424" 18,528 18,528 4,632 19,715 "25," 627" ~25," 627" "5,"912" 30,463 •~4,~695 ~2l,~063" 25,900 25,768 "30," 463' 4,837 ~22,~974" 26,669 26,669 3,695 ~I9,~848' '~22,~668* ~22,"668" ~2,~820" o o 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 _* __..-_ 9^0 nnHAr 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 2 Classes grouped Total Nontaxable returns i Taxable returns _ . . _. 394 255 210 161 151 436 200 147 140 67 34 21 16 14 7 19 11 6 4,135,136 2,928,875 2,624,004 2,169,105 2,190,615 7,419,058 4,477,324 4,000,712 4,800,908 2,965,187 1,875,574 1,374,066 1,175,144 1,175,375 678,794 2,243,495 1,824,871 1,395,406 25,323 26,102 25,809 25,528 29,061 137,036 119,932 147,801 241,438 198,584 145,571 124,272 112,957 128,079 78,683 297,883 232,551 237,449 26,292 24,752 22,992 22,015 23,200 96,069 58,327 58,082 71,723 51,813 18,744 18,510 14,517 13,448 8,174 35,796 4,573 32,240 $1,887 3,773 5,229 5,515 7,993 50,037 68,123 97,255 175,841 148,038 95,167 74,458 83,821 81,473 54,268 212,183 106,882 169,170 3 3 1 909,068 124,506 7,215 46,523 $45 5,413 32,708 32, 772 20,456 33,938 16,535 52,895 121,181 37,417 28,179 28,525 28,221 27,530 31,193 146,106 126,450 155,337 247,609 205,264 146,619 125, 740 118,794 128,859 78,977 300,874 232,636 238,827 2,856 2,423 2,412 2,002 2,132 9,070 6,518 7,536 5,863 5,373 1,048 938 1,771 780 294 2,439 85 1,378 71,276 125,014 508 $308 1,307 530 4,066 552 a """".Illlllli::::—:_::::: 1,997,143 258, 719 4,806 40,334 214,009 259,149 430 35,093 170,713,998 2,859,568 788, 503 1,527,970 638,645 2,955,118 88, 787 6,763 o o 15 559 19,534 43 382 549 127,331,449 2,859,568 788,503 1,527,970 638,645 2,955,118 88, 787 6,763 fel MAINE $355,938 Under 1 * (estimated)... 572 35,902 73 Under 1 (estimated) $105 3,379,333 1 under 2 l (estimated).. 2,1B2 3,199,556 1,854 1 under 2 (estimated)... 2,l46 1,884 4,691,608 2 under 3 * (estimated).. 1,544 3,702, 799 2 under 3 (estimated)... "4," 815" 2,223 7,807,742 3 under 4 * (estimated).. 1,026 3,652, 712 3 under 4 (estimated)... 4,312 3,819,901 867 4 under 5 * (estimated).. 1,448 I 6, 520,675 4 under 5 (estimated)... "57695" 1 Nontaxable returns. Specific exemptions from normal tax exceed net income. $141 $141 2,866 2,860 714 6,420 6,420 l,605 5, 750 1 , 750 7,593 2 1,438 1, Classes grouped to conceal net income and identity of taxpayer O Ox TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, shoiving number of returns, net income, tax, tax before tax credits, and tax credits—Continued MAINE—Continued Tax credits Tax before tax credits Net income classes Number of returns (Thousands of dollars) Net income Tax after tax credits Surtax Normal tax 12H per cent on capital net gain from sale of assets held more than 2 years Total 25 per cent of tax on earned net income 12^ per cent on capital net loss from sale of assets held more than 2 years CD 5 under 6 ' 5 under 6 6 under 7 * 6 under 7 7 under 8 * 7 under 8 8 under 9 l 8 under 9 9 under 10 ! 9 under 10 10 under 11 11 under 12 _ 12 under 13 13 under 14 14 under 15 _ 15 under 20 20 udner 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 _ _ _ . - _ 180 1,119 74 768 54 541 26 435 23 329 258 223 145 154 108 382 206 111 130 79 42 25 . 24 13 5 40 6 8 4 3 2 2 $976,113 6,124,222 477, 784 4,954, 664 400, 764 4,056,155 219,537 3,691, 679 219,062 3,116,149 2,710,047 2, 559,572 1,807,385 2,075,167 1,570,445 6,554,164 4,583,722 3,049,801 4,473,893 3, 506,578 2, 315, 673 1, 602,021 1,799,582 1,105,472 457,884 4,748,708 1,042,221 1,791,189 1,153,613 989,041 807,145 (3) $7,643 $9, 767 $9, 767 $2,124 8,351 10,206 10,206 1,855 8,788 10,298 10,298 1,510 11, 296 12,955 12,955 1,659 14,384 14,019 13,483 12, 541 15,812 14,645 71,601 58,048 45,067 78,791 57,773 31, 756 27,163 24,022 16,133 7,435 32,617 10, 709 17,621 6,399 1,713 3,050 14,384 15,291 16, 742 16,186 21,190 20,173 117,178 127,989 119, 789 245,188 238,605 189, 692 154,941 185,175 123,338 56,503 595,527 149,216 265, 246 163,317 126,811 105,768 1,649 1,479 1,804 1,918 1,744 1,505 9,616 8,874 5,966 11,044 6,183 3,404 4,410 2,975 2,044 492 2,513 63 1,031 436 116 6 1 4 12,735 13,812 14,938 14, 268 19,446 18, 668 107, 562 119,115 113,823 231,832 229,990 184,773 148,430 180,446 121, 294 56,011 588,101 148,215 264,215 162,881 126,695 105,762 09 (9 1 $1,272 3,259 3, 645 5, 378 5,528 45, 577 69, 941 74, 722 163, 286 162,196 129,265 89, 299 137, 350 77,818 25,922 398,339 105,078 161,351 75,737 44, 662 S?3. 698 $3, 111 18,636 28,671 38,479 23,803 29,387 23,146 164, 571 33,429 86,274 81,181 80,436 79,020 (2) CO (T) Ul I—I o o 3 o o $2,312 2,432 1,515 2,101 1,754 4,913 938 1,000 under 1,500 under 2,D00 under 3,000 under 4,000 under 1,500 2,000 3,000 4,000 5,000 5,000 and over 2 Classes grouped 1 CO (2) (2) (2) (2) (*) _ _ Total _ Nontaxable returns * Taxable returns _ 3, 769,721 525, 591 353 186,349 339,109 525,811 220 19,173 115,875,339 3, 561,754 641,125 1,989, 672 1, 029,253 3,660,050 82,331 15,965 8,065 11,108 22, 347, 782 93 527,557 3 561 754 641,125 1,989, 672 1,029, 253 3, 660,050 82,331 15, 965 MARYLAND Under 11 (estimated).... Under 1 (estimated) 1 under 2 * (estimated).. 1 under 2 (estimated)... 2 under 3 ' (estimated). 2 under 3 (estimated)__. 3 under 4 i (estimated) _ 3 under 4 (estimated) __. 4 under 5 1 (estimated).. 4 under 5 (estimated)... 5 under 6 l 5 under 6___ _ 6 under 7 * 6 under 7 7 under 8 i 7 under 8 ._. 8 under 9 i 8 under 9 9 under 10 i 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 4,314 236 5,752 7,793 4,919 6,763 7,014 3,884 3,263 5,509 458 3,950 215 2,648 139 1,894 105 1,397 76 1,119 919 688 593 491 408 1,444 111 466 490 267 174 99 81 $1, 636,769 129, 841 8,973, 840 13, 471, 883 12, 268, 380 16, 236,316 24, 599,680 13, 796, 902 14, 269, 555 24, 765,924 2,462,164 21,590,953 1,387,430 17,054,876 1,041,504 14,164,917 890,057 11,850,809 712,594 10,624,826 9,634,328 7,892, 967 7,391,937 6,609,589 5,897, 218 24,832,815 17,387, 299 12, 750,144 16, 964, 979 11,955,329 9, 611,851 6, 396,508 6, 032,962 $404 $538 $538 $134 9,383 12, 510 12, 510 3,127 23,060 7,687 30, 747 30, 747 21,048 28, 063 28,063 7,015 24,180 32, 239 32, 239 8,059 35,074 45, 028 45,028 9,954 35,916 44,440 44,440 8,524 38, 911 46, 643 46,643 7,732 39,439 46,346 46,346 6,907 49, 749 51, 529 54, 655 60, 780 69, 749 70, 251 433,157 497, 932 494,445 881,531 805,439 806,173 583,726 621,114 57, 221 54,601 51, 944 53, 966 60, 249 57,829 300, 735 266, 715 212, 297 294, 902 202,986 152, 791 94,414 86, 741 57, 221 58, 964 62,053 68, 522 77,174 77, 441 473, 478 539, 447 525, 787 925,650 837, 564 832, 789 599, 049 633,018 7,472 7,435 7,398 7,742 7,425 7,190 40,321 41, 515 31,342 39, 354 25, 038 17,645 10,878 9,191 * Nontaxable returns. Specific exemptions from normal tax exceed net income. 1 $4,363 10,109 14, 556 16, 925 19, 612 172, 743 272, 732 313, 490 614, 068 574, 787 568,892 398, 695 387, 702 $16, 59, 111, 105, 158, 680 791 106 940 575 Classes grouped to conceal net income and identity of taxpayer. $4,765 7,087 8,971 4,445 2,713 TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued MARYLAND—Continued Tax credits Tax before tax credits Net income classes Number of returns (Thousands of dollars) 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 -- __ 45 54 88 35 23 15 20 11 7 2 2 5 2 $3,816,834 5,128,466 10, 783,607 6,041. 653 5,240,246 4,066, 894 6,913,821 4,950,321 4, 529, 748 1,783, 561 2, 552,357 8,852,956 5, 238, 375 $415,612 627,319 1,448,134 873,579 779,643 649,756 982, 667 823, 276 638,322 240, 659 317,807 1,339,377 798,028 $45,621 77,331 146, 793 78, 238 37,808 54,443 30,339 63,333 7,152 806 189 10, 766 7,302 Surtax $265, 457 449,910 996,621 534,676 543,048 456,705 446,124 505,177 233,420 72,893 20,322 718, 226 391, 521 12^ per cent on capital net gain from sale of assets held more than 2 years $114,142 109,470 331,607 264,804 204,180 150,681 508,176 255, 395 398,467 166,962 297, 520 610,815 399, 671 Total $425, 220 636, 711 1,475,021 877, 718 785,036 661,829 984,639 823,905 639, 039 240,661 318,031 1,339,807 798,494 25 per cent of tax on earned net income $5,319 7,257 11,278 4,139 2,531 3,040 1,677 629 717 2 224 430 466 _ $4,289 2,135 15, 609 2,862 9,033 295 o CO 2 o _ _ __ 68,654 425,185,985 15,641,824 2, 794,066 9,002,774 4, 263,982 16,060, 822 356, 794 62, 204 26,255 42,399 68, 241,973 356,944,012 15, 641,824 2,794,066 9,002,774 4, 263,982 16,060,822 356, 794 62, 204 MASSACHUSETTS Under 1 l (estimated) _. Under 1 (estimated)--. 1 under 2 * (estimated) 1 under 2 (estimated) _. 2 under 3 l (estimated) 2 under 3 (estimated) _. 3 under 4 * (estimated) 12^ per cent on capital net loss from sale of assets held more than 2 years o ._ Total Nontaxable returns * Taxable returns Tax after tax credits Normal tax _ ___ Net income 885 28, 770 22,374 23.936 22,410 20.937 $4,951,251 508,579 45,113,982 39,182,354 59,077,570 53,903,712 73,066,121 $1,723 $2,298 $2,298 $575 28,340 37,787 37,787 9,447 •72,115" '"967421* ~96,~421~ "24," 106 3 under 4 (estimated).™. 4 under 5 * (estimated). 4 under 5 (estimated)... 5 under 6 l--. 5 under 6_._ 6 under 7 l 6 under 7 7 under 8 * 7 under 8.._ 8 under 9 * 8 under 9 9 under 10 i 9 under 10 10 under 11 11 under 12 12 under 13 13 under 14 14 under 15.._ 15 under 20 20 tinder 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 2 Classes grouped Total.. Nontaxable returns 1. Taxable returns 1 10, 713 7,157 14,068 1,286 42,755 57,006 57,006 14,261 "57,179' ~ 76," 238" "76,"238" "19,059* 67,110 "87," 087" 87,087 19,977 73,495 91, 516 91~516 "l8~02l" 38,433,204 31,171,929 63,074,153 6, 964,973 52,557,802 4,444,424 42, 280,329 3,312,121 36,135,292 3,097,848 31,357, 566 2,378, 278 28,325,600 25,833,166 23,449,548 21,841,318 20,002,499 18,339,731 70,688,117 52,101, 259 40,323,973 61,496,809 44,859,060 34,265,912 27,357,165 22, 715,939 19,450,747 18,222,287 59,058, 588 36,859,282 17,398, 618 17,559,408 27,703,374 14,384,671 26,026,392 9,798,528 8,178,483 (2) 6,387,212 9, 598,012 79,979 98,089 89, 952 "I67,"095" 109, 210 120,487 145, 553 175,140 186,015 201, 569 1,342,691 1,408,873 1, 513,566 3,124, 012 2,947, 745 2,730,210 2, 578, 731 2,289, 754 2,059, 962 2,075,499 7,304, 592 4,908,161 2,407,277 2,676,512 3,881, 562 2,029, 793 3, 787,316 1,498,109 1,165,890 (2) 815,760 1,542,675 128, 610 128,438 138, 249 155,128 159,479 166,262 781, 519 730,068 627,949 1,016,778 752, 754 509,362 363,618 269,022 189,517 180,637 545, 421 260,321 98,129 180,406 171,191 59,134 138,854 9,131 5,731 (2) • 3 122,165 (2) 213,316 18,414, 555 1,371, 651, 741 2,317, 711 57, 857,223 92,677 120, 639 233, 578,497 1,138,073, 244 57, 857,223 6,541 442 4,829 365 3,705 251 2,985 2,460 2,041 1,750 1,483 1,264 4,106 2,329 1,476 1,790 1,005 625 422 304 229 193 488 214 77 64 81 32 43 11 7 2 3 3 1 1 002 () 8 Nontaxable returns. Specific exemptions from normal tax exceed net income. $12, 263 30,462 43,920 51, 665 62,960 694,385 808, 960 2, 227,463 2,158,681 1,900,934 1, 784,177 1,421,314 1, 281, 994 1, 215, 504 4, 363, 669 2, 806, 230 1, 273,617 1,665,247 1, 599, 715 854,248 1,585,554 839, 024 444,868 (2) 61,499 617,410 (2) 107,095 7, 143 128,610 140, 701 168,711 199,048 211,144 229,222 1,475,904 1,539, 028 1,624,610 3,298,008 3,132,024 2,823,787 2,649,175 2,332,441 2,118,743 2,108,489 7,469,078 5,002,068 2,416, 241 2,704,197 3,894,871 2,036,700 3,792,462 1,499,514 1,167,109 (2) 815,980 1,543,141 19,400 20,214 23,158 23,908 25,129 27,653 133,213 130,155 111, 044 160,951 166, 796 63,114 40,888 26,036 24,373 19,097 51, 504 22,067 8,366 11,809 9,432 3,258 5,146 1,405 1,219 2 () 220 466 1,271,412 364,321 1,271,412 364,321 66,405 $53,767 220,589 413, 491 501,380 642,105 647,232 712,348 2, 559,988 1,935, 517 1,044,495 858,544 2,123,965 1,123,318 2,068,054 651,359 716,510 (2) 754,478 803,566 (2) () 2, 246, 934 8, 546, 487 30, 868, 829 20,077, 640 2, 318,413 59, 492,956 8, 546,487 30,868,829 20, 077,640 59,492,956 5,074 s $13,045 17,483 30,463 29,556 16, 651 34,408 13,893 112,982 71,840 598 15,876 3,877 3,649 702 I 2 Classes grouped to conceal net income and identity of taxpayer. 1 3 o o TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued MICHIGAN Tax credits Tax before tax credits Net income classes Number of returns (Thousands of dollars) Under 1 l (estimated) Under 1 (estimated) 1 tinder 2 x (estimated)» 1 under 2 (estimated) 2 under 3 l (estimated) 2 under 3 (estimated)--3 under 4 l (estimated) 3 under 4 (estimated) 4 under 5 1 (estimated) 4 under 5 (estimated) __ 5 under 6 * _ 5 under 6 6 under 7 l _. _ __: 6 under 7 7 under 8 1 7 under 8 8 under 9 l 8 under 9 9 under 10 l 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 u n d e r 70 ... _ _._„ Tax after tax credits Normal tax _ -_. 70 under 80...—.—.,.--...—.—.,.—...,.-.— Net income 5,526 267 17,771 26,396 13,972 24, 531 19, 246 9,158 7,986 12,880 1,013 8,685 361 5,674 223 4,114 168 2,916 147 2,307 1,821 1,505 1,177 1,041 814 2,632 1,540 929 1,009 533 352 247 150 $3,060,572 135,139 27,444,593 46, 394, 206 34, 571,756 57,922,107 67,298,330 32, 523,855 34,937,327 57, 761, 713 5,451,646 47,424,813 2, 324,998 36, 671,138 1, 664,167 30,713,765 1,428,933 24,704,027 1,400, 282 21,888,731 19, 085, 007 17,283,747 14,710,780 14,038,431 11,797, 518 45,405,761 34, 295,922 25, 361,787 34,686,823 23,847,962 19, 269,068 15,915,983 U, 390,583 Surtax 12}4 per cent on capital net gain from sale of assets held more than 2 years 25 per cent of tax on earned net income Total $499 $664 $664 $165 31,646 42,195 42,195 10,549 77,964 103,952 103,952 42,201 56,267 56, 267 14,066 56,719 75,626 75,626 18,907 59,368 76,449 76, 449 17,081 65,755 81,140 81,140 15, 385 68,823 83,131 83,131 14,308 25,988 i 75,182 89, 079 89,079 13,897 87, 661 96, 651 115, 966 124, 716 143,368 138,827 782,995 959,272 954,818 1,807, 519 1,634,996 1,555,101 1,481,974 1,145,068 103, 592 104,961 110,988 113,296 125,772 118, 333 560, 283 536,380 415,689 638,247 432,129 312,693 261,350 133,391 103,592 113, 553 133, 617 142,924 163,680 159,172 885, 373 1,065, 771 1,042, 690 1,920, 251 1,708, 447 1, 609, 763 1, 531,910 1,107,701 15,931 16,902 17, 651 18, 208 20, 312 20, 345 102, 378 106,499 87,872 111, 307 72,399 46,218 35, 539 21,163 $8, 592 22, 629 29,628 37,908 40,839 325, 090 529,391 627, 001 1, 258,432 1,154, 337 1,103,183 1,020,773 770,158 $23, 572 121,981 193,887 249,787 264,152 12^ per cent on capital net loss from sale of assets held more than 2 years O 3 o o K $1,425 1,052 8,444 14,397 1,470 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 l,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 returns K. Taxable returns. 119 81 289 104 69 47 38 32 21 177,918 66,413 111, 505 10,089,126 7,733,845 34,827,955 18, 051, 291 15,080,332 12, 821, 719 13,128, 605 14, 079, 803 13,323, 694 6, 721,809 9,641,373 6,520,584 5,379,999 7,177,835 1,070,697 881,421 4, 456,275 2,404,317 2,192, 569 1,869,771 2,002,593 2,164,037 1,974, 355 1, 018, 668 1, 504,354 109,301 89,066 348,064 119, 683 170,130 82,158 1, 026, 780 1, 214,734 646,603 72, 547 86, 304 8,793 18,962 917 52, 578 29,089 2,904,606 1, 402,018 1,175, 549 1,106,102 1, 235,163 1,296,252 839, 701 548, 409 862, 401 515, 630 833, 464 798, 723 340,470 239,736 1.273,747 ' 927,084 859, 412 710, 678 690, 520 805,868 1, 052,908 461,912 624, 521 477,167 141,160 387, 603 1,096,374 921, 684 4, 526,417 2,448, 785 2, 205, 091 1,898, 938 2,008,371 2,174, 667 1,978,913 1,019,114 1, 505,884 993,714 1,027, 202 1, 215,415 15,190 14, 259 41,402 15, 359 11, 514 5,077 4,801 5,083 3,934 446 1,530 426 422 681 32,467,240 4, 318,916 737, 568 3, 581, 788 4,319,356 440 1,029,756,680 40, 599,864 5,845,887 22, 423, 032 13,427,953 41,696, 872 943,634 153,374 40,599,864 5,845, 887 22,423, 032 13,427,953 41, 696,872 943, 634 153,374 179, 582, 604 850,174,076 a MINNESOTA Under 1 l (estimated) Under 1 (estimated)-.... 1 under 2 l (estimated).. 1 under 2 1(estimated)... 2 under 3 (estimated) _ 2 under 3 (estimated).-. 3 under 4 i (estimated).. 3 under 4 (estimated).__ 4 under 5 i (estimated).. 4 under 5 (estimated)... 5 under 6 i 5 under 6 6 under 7 J 6 under 7 7 under 8 * 7 under 8 8under9i..t 8 under 9 9 under lOL.. 9 under 10 10 under 11 11 under 12 12 under 13 i Nontaxable returns. 1,710 107 6,648 8,439 5,107 6,456 6,530 2,790 2,997 4,349 402 3,277 160 2,260 108 1,614 79 1,202 61 945 702 544 458 10,487 26,004 28,740 29,109 1,008 24,090 977 5,547 624 $1,038,256 57,623 10,434,330 14,571,640 12,663, 706 15,440, 553 22,824, 712 9,957,803 13,087,375 19, 517,250 2,156,660 17,940,973 1, 026,247 14, 580,002 807,540 12,059,611 672,020 10,181,267 579,134 8,972, 708 7,347, 491 6,255,839 5, 710, 528 Specific e x e m p t i o n s from n o r m a l t a x exceed n e t i n c o m e . $157 $52 $209 11,980 11, 980 "2," 996" 20, 268 27, 024 27,024 6,756 12,453 " 16," 604' 16, 513 22,016 22,016 5,503 ~2l,~405" "27,~42T "27,421* "6," 016" "1 6 , "6 0 4 " 4,151 23,970 31, 051 31,051 7,081 "23," 991* ~29,"256~ 29,256 "5," 265" 30,585 35,629 35,629 34,484 36,147 40,806 42,214 40,406 38, 587 39,196 37,253 40,406 41,844 47,253 48, 455 $3,257 8,057 11, 202 5,922 5,697 6,447 6,241 O O TABLE 9.- -Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued MINNESOTA—Continued Tax credits Tax before tax credits Net income classes Number of returns (Thousands of dollars) 13 under 14. _ . 14 under 15_ „ _._ 15 under 20 20 under 2 5 . . . 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 returns * Taxable returns . . __ _ . ._ . _.. Net income Tax after tax credits Normal tax Surtax 12^ per cent on capital net gain from sale of assets held more than 2 years Total 25 per cent of tax on earned net income 12^ per cent on capital net loss from sale of assets held more than 2 years 53 408 308 1,003 569 326 409 220 132 77 58 43 34 92 32 16 9 5 8 3 2 2 $5,510,686 4,462,597 17,242, 945 12,701,106 8,935, 769 14,104,759 9,813,034 7,217,571 5,031,655 4,341,453 3,635,408 3,347,807 11,068,355 5,529, 714 3,551,939 2,472,643 1, 765,282 3,519,911 1,884,980 1,831,839 2,028,022 $53,302 49,816 290,676 352,481 338,872 725,363 662,320 566,998 458,783 425,194 389,164 383,119 1,378,983 776,833 510,637 406,818 267,001 503,725 341,158 324,994 280,927 $45,444 41,158 202,840 191,292 143, 692 248,280 171,375 98,643 62,963 53,613 38,209 32,773 103,638 48, 111 30,773 23,841 8,318 16,413 34,742 35,964 4,630 $14,206 15,192 120,371 195,960 221,911 512,636 476,301 422,227 281, 917 299,613 272,444 233, 565 960, 996 500,173 313, 456 312,764 156,352 224,652 230,119 175,375 85, 821 $$10,854 41,110 64, 548 124,304 87,999 87,066 122,001 358, 348 242,196 180,301 71, 902 102,915 263,417 77,100 114,012 190,906 $59,650 56, 350 323,211 387,252 365,603 771, 770 688, 786 585,418 469,184 441,225 397, 719 388,339 1,422,982 790,480 524, 530 408,507 267,585 504,482 341,961 325, 351 281,357 60, 701 337,880,743 9, 799,141 1,993, 344 6,048, 567 2,138,979 10,180,890 310,397 j 71,352 23,802 36,899 65,289,980 272,590,763 9,799,141 1,993,344 6,048,567 2,138, 979 10,180,890 310,397 71,352 $6,348 6,534 32, 535 34, 771 26, 731 41,659 25,522 15,735 9,223 9,311 4,063 3,939 15,966 4,652 1,974 1,689 584 757 803 430 3 $4,748 944 2,685 1,178 6,720 4,492 1,281 28,033 8,995 11,919 357 __. __- o o MISSISSIPPI Under 1 1 (estimated) Under 1 (estimated) 1 under 2* (estimated),_ _ 1 under 2 (estimated) 2 under 3 1 (estimated) __ ._ 2under3 (estimated)-3 under 4 ^estimated) 3 under 4 (estimated) 4 under 5 1 (estimated) . 4 under 5 1(estimated) 5 under 6 5 under 6 l 6 under 7 6 under 7 _ __ 00 7 nnrffir 8 l 8 under 9 l 8 under 9 9 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 70under80 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— _ __ . . _ 751 40 2,169 1,245 2,190 1,159 2,558 668 834 1,076 142 754 59 471 18 289 14 236 16 179 132 121 80 54 43 173 91 42 31 24 18 7 1 1 2 1 $443, 955 25,588 3, 332, 933 2,181,896 5,430,460 2,729,886 8,879,605 2,387,828 3, 623,093 4, 846, 086 764,115 4,127, 629 377,997 3,029, 637 134, 653 2,164,655 117, 927 2,003,486 151, 753 1, 696,185 1,374, 600 1, 384,221 999,101 728, 624 623, 997 2,972,013 2,014,246 1,139,504 1,040,549 1, 083,515 973,128 472,391 i(2) $89 1,505 1 I $II§ $118 $29 2,007 2,007 502 1,194 4,774 4,774 2,526 3,367 3,367 841 3,662 4,883 4,883 1,221 4,771 5,933 5,933 1,162 5,379 6,394 6,394 1,015 4,501 5,184 5,184 683 6,574 7,326 7,326 752 6,314 5,851 9,733 8,340 7,197 7,712 52,246 56, 849 44,525 54,254 73,053 82, 796 44,159 7,135 6,045 9,147 7,104 6,212 5,922 35, 579 30, 663 18, 714 20, 680 19,924 20,494 5,742 7,135 6,541 10,977 9,073 8,067 8,033 55, 526 59,831 46, 350 57,162 75, 068 84,196 45,164 821 690 1,244 733 870 321 3,280 2,982 1,825 2,908 2,015 1,400 411 3,580 II(2) i(2) $496 1,830 1,969 1,855 2,111 19,947 29,168 27, 636 36,482 52,049 59, 309 39,403 $3,095 4,393 19 (2) (2) (2) 1(2) 8 (2) w I 3 o c $594 --- - i Nontaxable returns. Specific exemptionslfrom normal tax exceed net income. i 2 Classes grouped to conceal net income and identity of taxpayer. CO TABLE 9.- -Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued MISSISSIPPI—Continued Tax before tax credits Net income classes Number of returns (Thousands of dollars) 4,000 under 5,000 5,000 and over 2 Classes grouped Total Nontaxable returns 1 Taxable returns _ -_ Net income Tax after tax credits Normal tax Surtax 123^ per cent on capital net gain from sale of assets held more than 2 years Tax credits 25 per cent of tax on earned net income Total 12^ per cent on capital net loss from sale of assets held more than 2 years $666,912 $114,460 $24,394 $91, 553 $215 $116,162 $710 $992 15, 689 63, 922,168 600,076 257, 741 363,808 7,722 629, 271 27,609 1,586 8,751 6,938 23, 256,491 40, 665, 677 600,076 257, 741 363,808 7,722 629, 271 27, 609 1,586 I GO MISSOURI Under l i (estimated). Under 1 (estimated). _ 1 under 2 * (estimated) 1 under 2 (estimated). 2 under 3 i (estimated) 2 under 3 1(estimated) _ 3 under 4 (estimated) 3 under 4 (estimated) _ 4 under 5 1 (estimated) 4 under 5 (estimated) _. 5 under 6* _. 5 under 6 _. 6 under 7 i _. 6 under 7 _. 7 under 8i_. 7under8 8 under 9i 8 under9 l 9 under 10 ... 9 under 10 2,549 162 12, 219 10.630 11,317 8,551 12, 675 4,770 4,616 6,765 486 4,899 292 3,350 196 2,354 141 1,755 130 1,362 $1, 562,941 90,106 19, 832,184 18, 423, 885 27,832, 249 20, 200, 552 44, 787,174 17,161,005 19, 997, 752 30, 293,667 2,632,617 26,868, 287 1,888, 521 21,594,220 1,455, 586 17,604,478 1,197,613 14,887,701 1, 239,940 12,927,062 o $385 11,860 $385 15,814 3,954 ~35," 667' 8,752 22,650' 22, 650 "5," 662" ""31," 985" 31,985 7,996 43, 318 "9," 642" "26," 255" 35, 007 23,989 ~33,~676~ 35, 468 44,333 44,333 8 865 "38,"207' "46,"636" 46, 636 "87429" 41,454 50,460 "50,"466" ~97666" "48," 979" '"68," 906" ~58,"906" 10 under 11 _ 11 12 _12 under 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 Classes grouped 2 ._ _ __ _ . . . _. ._ _ _ .. 1,177 900 767 641 544 1,770 962 608 640 353 203 126 66 62 60 130 48 28 21 17 11 8 1 2 1 1 12,311,269 10,341,712 9, 567, 744 8,632,938 7,887,986 30, 513,686 21,439,066 16,645, 590 21,981, 850 15, 736, 275 11, 084,825 8,166,135 4,906 273 5, 234,034 5, 695, 713 15, 512,016 8 034 959 6, 277,267 5,729,653 5,833,001 5,029,648 4,659,160 57,730 65,347 72,442 76,435 83, 721 488,098 557,074 607,067 1,082,607 1,040,827 855,385 749,112 486,825 554, 784 675,902 1,920,042 1 132 560 882, 407 720,844 811,164 692,449 614,171 63, 378 63, 641 65, 515 66, 791 68,934 342,936 294, 367 248, 069 356,145 249,962 157,081 108, 317 55,763 57,327 68, 691 129, 219 63,173 31,898 14,886 37,429 27,589 7,453 $5,707 13,437 18,969 22, 521 27,049 215. 388 330,362 414,654 800, 061 770,421 652,447 545,827 381,404 350,843 492, 578 1, 263,375 734, 479 487, 782 196, 210 320, 503 232, 644 158,313 1 8 1 Total _ Nontaxable returns * Taxable returns._ _. __ _ (2) _ (2) 14, 429, 309 1,912,739 8,332 340,135 98, 367 558,127,649 16,416,897 2,936,390 44, 621 53,746 122, 426, 577 435, 701,072 16,416,897 2,936,390 __..-_. $8,083 67, 835 88, 221 112,591 61, 292 161,418 124,176 566, 580 341, 682 366,825 511,821 458, 646 433,738 449, 017 69,085 77,078 84,484 89,312 95,983 558,324 624 729 662, 723 1,164,289 1, 088, 218 897, 749 766, 735 498,459 569,588 685,445 1, 959,174 1,139,334 886, 505 722,917 816,578 693, 971 614, 783 i2 () 11,355 11,731 12,042 12,877 12, 262 70, 226 67,655 55, 656 76, 672 42, 060 26, 797 15,168 8,819 9,373 9,543 16, 291 4 850 3,506 2,073 1,472 1,522 612 __. i Nontaxable returns. 147 21 1,345 3,875 1,348 2,364 1,737 902 862 1,126 $85,307 12,482 2, 267, 571 6, 758,924 3, 263.113 5, 549,128 6, 281,994 3,188,600 3, 735,335 5,086,905 3,942 1,913,715 976 5,317,173^ 17,028, 672 545,867 65,908 8,775,109 5, 317,173 17,028,672 545, 867 65, 908 $39 $10 5,617 5,617 1,403 7,2 9,718 9,718 2,429 3,758 5,011 5,011 1,253 4,157 5,542 5,542 1,385 Specific exemptions from normal tax exceed net income. , 8, 775,109 4,214 $39 22,841 1,924 592 1, 565, 248 MONTANA Under 1* (estimated). Under 1 (estimated) 1 under 2 i (estimated) 1 under 2 (estimated) 2 under 3 * (estimated) 2 under 3 (estimated) 3 under 4 i (estimated) 3 under 4 (estimated) 4 under 5 l (estimated) __ 4 under 5 (estimated) $5, 010 5,-331 15, 56? 2, 455 2,815 5, 431 ;rouped to conceal net income and identity of taxpayer. TABLE 9.—Individual returns for 19£9 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued M ONT ANA—Continued Tax before tax credits Net income classes Number of returns (Thousands of dollars) 5 under 6 1 5 under 6 1 6 under 7 6 under 7 7under8i___ 7 under 8 8under91 8 under 9 9 under 10* 9underlO__ 10 under 11 11 under 12 12 under 13 - _ . __ , . - _______ 13 under 14 14 under 15. _ _ 15 under 20-. _ 20 under 25 25under30 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 .. - _ __ __ __ _ . . - - -. ___ ___ - . _ Net income 114 832 41 609 20 394 13 247 7 209 147 89 89 82 67 174 74 50 27 15 10 3 10 1 1 5 5 2 1 $613, 535 4, 537,293 262, 567 3,923,647 146,845 2,941,072 109,654 2,096,451 66, 784 1,975,776 1,541,597 1,020,130 1,111,763 1,101,309 968,452 2,971,586 1, 655,874 1,357,269 933,611 666,210 533,641 196,085 783,737 2 Tax after tax credits Normal tax Surtax 1 2 ^ per cent on capital net gain from sale of assets held more than 2 years Tax credits Total 25 per cent of tax on earned net income $5,646 $7,120 $7,120 $1,474 6,541 7,890 7,890 1,349 6,683 7,695 7,695 1,012 6,579 7,321 7,321 742 8,059 7,983 7.309 10, 275 11,327 12,042 52,656 46,174 54,632 50,571 44,373 42,524 19,314 91,007 8,844 8,206 6,770 8,769 9,572 9,637 35, 736 23,950 24,160 17,816 11,115 9,401 4,577 18,502 $713 1,276 2,200 2,779 3,270 20,386 25,429 33,131 34,099 33,213 34,369 15,024 66,805 142 6,672 8,844 8.919 8,046 10,969 12,351 12,907 56,122 49,379 57.291 52,662 45, 539 43,770 19,743 91,979 785 936 737 694 1,024 865 3,466 3,205 2,659 2,091 1,096 551 429 972 610,643 830,968 74,233 119,150 6,762 6,846 42,138 95,880 25,973 18,208 74,873 120,934 1,311,513 198,263 130,599 77,102 207,701 $747 1,211 8 604 675 220 12H per cent on capital net loss from sale of assets held more than 2 years I o 3 a o $70 695 36 1,109 9,218 1,000 u n d e r 1,500.... 1,500 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 a n d over Classes grouped 2 „ ... . . . . . Total Nontaxable returns 1 Taxable r e t u r n s __ . „ _ _ . 899, 561 124, 512 2,471 88, 472 34,120 125,063 328 223 17,0G7 71,397,232 1,019,300 269,087 629, 783 164,175 1.063,045 32,394 11,351 5,634 11,433 16,832,705 54,564,527 1,019,300 269,087 629,783 164,175 1,063,045 32,394 11,351 NEBRASKA U n d e r 1 i (estimated) „ . U n d e r 1 (estimated) 1 u n d e r 2 i (estimated).. 1 under 2 (estimated)-.. 2 under 3 1 (estimated).. 2 under 3 ( e s t i m a t e d ) . . . 3 u n d e r 4 i (estimated).. 3 u n d e r 4 (estimated)-.. 4 u n d e r 5 1 (estimated:.. 4 u n d e r 5 (estimated)._. 5 under 6 i 5 under 6 0 under 7 * 6 under 7 . . . _ 7 under 8 * 7 under 8 8 under 9 l 8 under 9 9 u n d e r 10 * _. 9 u n d e r 10 10 under 11 11 u n d e r 12 12 u n d e r 13 13 u n d e r 14 14 u n d e r 15 _. 15 u n d e r 20 20 under 25 25 u n d e r 30 30 u n d e r 40 40 under 50 50 u n d e r 60 60 u n d e r 70 70 u n d e r 80 1,152 67 3,037 3,437 3,497 2,541 4,190 1,774 1,617 2,603 224 1,760 66 1,197 36 809 41 564 28 430 305 244 184 168 112 378 171 114 90 43 19 18 $680,499 34,765 4,747,585 5,940,986 8,715,440 6,089,122 14,671,734 6,366,905 7,045,767 11,706,184 1,193,749 9,609,340 426,598 7,721,252 265,703 6,044,744 346,210 4,767,193 267,720 4,069,948 3,189,177 2,795,093 2,296,647 2,261,539 1,621,661 6,508,429 3,828,407 3,092,707 3,089,977 1,919,966 1,017,519 1,174,309 590,272 $110 $146 $146 ~3~867" 5,155 5,155 8,408 11,210 "6,~840~ 11,210 2,802 "~9," 120' ~2~286" I 1 O 9,535 12,713 12,713 3,178 11,567 14,742 14,742 3,175 13,421 16,106 I 16,106 2,685 Cl 13,378 15,864 15,864 2,486 15,369 17,600 17,600 2,231 o % 16,588 17,724 19,681 19,456 21,902 20,170 115,690 107,296 121,129 166,761 129,856 85,092 112,986 59,468 19,115 18,732 18,893 17,214 18,876 16,929 85,333 59,204 55,928 63,539 35,532 18,643 17,296 5,973 19,115 20,077 22,393 21,751 24,705 22,476 130,617 118,279 131,357 177,207 134,599 86,765 115,803 60,126 2,527 2,353 2,712 2,295 2,803 2,306 14,927 10,983 10, 228 10,279 4,737 1,673 2,817 658 1 Nontaxable returns. Specific exemptions from normal tax exceed net income. $36 1,2 2 $1,345 3,500 4,537 5,829 5,547 45,284 59,075 75,429 113,668 90,367 50,321 64,088 31,345 $8,700 17,801 34,419 22,808 Classes grouped to conceal net income and identity of taxpayer. fel $167 TABLE 9.—Individual returns for 1929 by Stales and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued oo NEBRASKA—Continued Tax before tax credits Net income classes Number of returns (Thousands of dollars) 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 2 Classes grouped _ _. . _ $671,066 390,103 911,298 1,441,521 625,235 1,100,183 Tax after tax credits Normal tax $77,653 44,345 110,275 191, 445 62,926 147,148 $8,570 6,618 9,423 5,798 1,934 8,227 Surtax* $42,796 17,442 47,346 96,427 67,874 42,601 12^ per cent on capital net gain from sale of assets held more than 2 years $27,234 21,144 55,412 90,283 21,177 97,158 25 per cent of tax on earned net income Total $78,600 45,204 112,181 192,508 90f 985 147,986 $947 859 1,906 1,063 391 838 $27,668 8 n w o 1,085,899 189,387 16,021 137,823 35,673 189,517 130 30,962 140,322,452 1,919,473 610, 454 1,002,644 431,809 2,044,907 97,593 27,841 13,888 17,074 38,361,005 101,961,447 1,919,473 610,454 1,002,644 431,809 2,044,907 97,593 27,841 $11 $11 $2 1,831 1,831 458 ~3,~826' "957" . _ - o g NEVADA Under 1 1 (estimated).. Under 1 (estimated)... 1 under 2 l (estimated) 1 under 2 (estimated).. 2 under 3 * (estimated) 2 under 3 (estimated)-. 123^ per cent on capital net loss from sale of assets held more than 2 years 3 o Total Nontaxable returns * Taxable returns - - 8 4 8 8 3 4 2 1 Net income Tax credits 110 4 387 1,203 317 964 $69,140 2,075 585,699 2,135,300 783,962 2,233,923 1,373 3 under 4 l (estimated) 3 under 4 (estimated) 4 under 5 1 (estimated) -. 4 under 5 1(estimated) 5 under 6 5 under 6 ! 6 under 7 _ ._ 6 under 7 1 7 under 8 7 under 8 8 under 9 * 8 under 9 9 under 10 l 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 Classes grouped 2 Total Nontaxable returns 1 Taxable returns . .,«» -. ... . . „ _. - - - _ _ ._ _ _ _ 377 249 129 371 12 288 13 202 6 148 6 94 7 53 39 42 21 6 18 44 11 4 14 7 9 5 5 3 4 1 1 1,317,667 876,499 564, 774 1,677,526 64, 808 1, 571,867 82, 910 1, 299,876 44, 783 1,114,179 51,284 796,177 68,026 516,399 409, 894 481, 541 259,868 81,269 261,990 747,036 244,922 105,834 489,818 317, 510 483, 749 316,414 363, 721 2,552 3,032 3,862 2,911 1,420 3,920 13, 538 7,030 3,297 28, 762 20, 762 38, 215 25, 225 33, 826 2,865 3,166 3,617 2,556 1,262 3,371 9,979 3,895 1,073 13, 040 3,478 5,694 5,128 3,531 501, 317 68, 866 8,437 (2) 1,235 1,646 411 609 1,827 2,436 2,436 2,532 3,250 3,250 718 2,801 3,641 3,641 840 3,468 3,955 3,955 487 3,316 3,798 3,798 482 313 328 375 140 55 370 1,394 609 227 2,698 449 152 896 89 $3, 686 1,634 9 4,011 $194 620 495 213 919 4,953 3,744 2,451 18,420 12,883 24,989 24,679 546 ^13,472 2,865 3,360 4,237 3,051 1,475 4,290 14,932 7, 639 3,524 31,460 21, 211 38, 367 29,807 35,549 51,129 13, 320 72,886 3 $4,850 7,684 (2) (2) (2) GO 676,026 79, 796 1,886 58,933 23,985 84,804 6 5,002 356, 444 97,372 223,168 63, 311 383,851 13, 074 14, 333 1,364 3,810 3,633, 053 17, 964, 730 356,444 97,372 223,168 63,311 383,851 13, 074 14, 333 Classes grouped to conceal net income and identity of taxpayer. TJ1 o 21,597, 783 2 s o (2) 5,174 1 Nontaxable returns. Specific exemptions from normal tax exceed net income. 1,646 CO TABLE 9.—Individual returns for 1929 States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued O NEW HAMPSHIRE Tax before tax credits Net income classes Number of returns (Thousands of dollars) Under 1 l (estimated). _ _ Under 1 (estimated) 1 under 2 * (estimated). 1 under 2 (estimated) . . 2 under 3 ' (estimated). 2 under 3 (estimated) 3 under 4 * (estimated). 3 under 4 (estimated) 4 under 5 i (estimated) 4 under 5 (estimated) 5 under 6 * 5 under 6 1 - _ 6 under 7 6 under 7 7 under 8 * 7 under 8 8 under 9 l 9 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 undergo..-,-.---,..-.,-,,, , . ^ . . ^ , — , - . — 594 40 1,838 1,604 1,622 1,273 1,574 737 567 917 154 684 81 486 45 345 30 256 35 207 162 139 118 101 67 244 139 74 71 41 23 15 Net income $379,876 22, 662 2,864,966 2,769,147 4,036,709 3,028,414 5,495,880 2,642,323 2,484,215 4,093,785 842,928 3,734,651 523,412 3,146,756 335,522 2,579,316 255,434 2,168,480 331,315 1,964,236 1,701,099 1,592,679 1,473,506 1,370,206 971,356 4,175,913 3,087,019 2,009,060 2,471,572 1,813,154 1,528,985 985,261 662,705 Tax after tax credits Normal tax Surtax 12)^ per cent on capital net gain from sale of assets held more than 2 years Tax credits 25 per cent of tax on earned net income Total $116 $154 $154 $38 1,691 2,255 2,255 564 3,778 5,036 5,036 1,258 12J/£ per cent on capital net loss from sale of assets held more than 2 years i1 O DG 2,959 3,946 3,946 987 3,449 4,598 4,598 1,149 4,590 5,876 5,876 1,286 5,276 6,371 6,371 1,095 d o fed 5,226 6,239 6,239 1,013 5,640 6,452 6,452 812 6,988 7,077 8,787 10,799 12,193 10,256 61,826 76,705 72,743 128,417 121,742 118,678 90,161 7,953 7,047 7,944 8,857 9,753 7,752 37,368 34,308 29,320 40,073 25,357 20,782 10,627 10,523 7,953 7,870 9,962 11, 757 13,352 11,098 66,538 81, 233 77,038 131, 889 125,924 123,955 94,673 70,217 965 793 1,175 958 1,159 842 4,712 4,528 4,295 3,458 3,199 2,447 1,221 1,724 67,299 $823 2,018 2,900 3,599 3,346 29,170 46,925 47,718 89,678 $2,138 70 Q14 99 KM 81,240 1 21,933 fl 57 619 • 9 497 44; 464 15,230 $14 983 2,830 3,291 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 2 Classes grouped Total Nont^ixable returns * Taxable returns 9 7 . - n _._ _ _ 10 l 757,152 671,221 1, 755, 780 1,777,067 77,102 65,790 225,774 259,366 l (Y) (2) 2 2 2 ._ () 5,303 2,001 15,876 18,140 2 () () 40,719 48,944 128, 691 199,916 32, 216 15,558 82, 476 48,073 884 713 1,269 1,094 78,238 66, 503 227,043 266,129 (2) (2) (2) 2 2 (2) 252 5,669 (2) () () 150,408 110,587 280,450 50 43, 688 14,233 43,688 14,233 _ 1, 803,151 280,400 19,455 14,341 74,306,913 1, 734, 828 359,366 1,056,192 377,191 1, 792, 749 6,540 7,801 17,550,257 56,756, 656 1, 734,828 359,366 1, 056,192 377,191 1, 792,749 >< NEW JERSEY Under 1 1 (estimated)... Under 1 (estimated) 1 under 2 (estimated)... 1 under 2 (estimated) __. 2 under 3 l (estimated).. 2 under 3 (estimated)--. 3 under 4 l (estimated).. 3 under 4 ( e s t i m a t e d ) . . . 4 under 5 l (estimated).. 4 under 5 ( e s t i m a t e d ) . . . 5 under 6 * 5 under 6 6 under 7 l 6 under 7 7 under 8* 7 under 8 8 under 9 1 . - . 8 under 9 9 under 10i 9 under 10 10 under 11 11 under 12 12 under 13 _ 1 3,599 348 15,909 23,319 16,656 22,022 23, 438 11,741 8,645 15,429 1,138 12,052 434 8,032 277 5,727 240 4,127 188 3,229 2,571 2,045 1,679 $2,046,933 204,064 25,339, 799 40,539,073 41, 271,817 52, 539,769 83,117,899 41, 633,291 37, 601,675 69,070,153 6,130,028 65,795,798 51,638,481 2,113,864 42,802,312 2,033,195 34,992,456 1,783, 718 30, 737,646 26,918,729 23,488,266 20, 944, 484 $653 $871 $871 27,494 "36,"659" "36," 659' 9,165 ~69~885" 93,179 93,179 "23," 294" 51,870 "69," 160" "69," 160" 59," 885" 79,846 79,846 "19,961 82," 056" " 105," 149" " 105," 149 "23,093 90, 671 113, 466 113,466 22,795 93,469 114, 532 114, 532 ~21,"063" "161," 654' 122," 302 122," 302 20, 105. 488 129, 226 147,949 165,703 139, 596 146, 736 144,174 151,464 139,596 158, 762 174,813 193,590 34,108 29,536 26,864 27,887 Nontaxable returns. Specific exemptions from normal tax exceed net income. o 2 $12, 026 30, 639 42,126 17, 290 Classes grouped to conceal net income and identity of taxpayer. 3 o o TABLE 9.—Individual returns for 1929 ' States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued to to NEW JERSEY—Continued Tax before tax credits Net income classes Number of returns (Thousands of dollars) 13 under 14 14 under 15 15 under 20 20 under 2 5 . . 25 under 30. 30 under 40 40 under 50 50 under 60 60 under 70 70under80 SOunder 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 2 Classes grouped _ Total Nontaxable returns 1 Taxable returns _ . __ . _ _ . . . . .._ 1,378 1,118 3,617 1,963 1,166 1,344 650 408 220 184 151 95 262 117 63 42 47 26 35 16 13 6 3 1 1 1 __ Net income $18,563,346 16,192,885 62,168, 593 43,566, 585 31,776.497 46, 208, 792 28,910, 715 22, 384, 077 14,270,833 13,769,869 12,864,932 9,015,747 31, 543, 378 20, 099,310 14,009,940 11,419,696 16,400,418 11, 587, 276 21, 659,880 13, 772,815 15,895,807 10,448,455 20, 361,244 Tax after tax credits $178,134 185,521 1,028,820 1,182, 260 1,172,841 2,372,678 1,953, 225 1,854,856 1,324,102 1,411,485 1,435,974 1,065, 626 4,144, 091 2,900, 582 2,089,489 1,749,669 2,501,617 1,736,426 3,203,357 2,089,109 2,234,034 1,543,942 1 195,772 1,212,423,226 3,472,176 43,956,017 70, 524 125,248 204,227,614 1,008,195,612 43,956,017 Normal tax $159,784 159,989 751, 794 668, 535 521,152 834, 258 533, 913 385, 977 214, 631 186, 523 181, 513 130, 601 427, 518 227,021 166, 074 132, 768 165,154 89, 369 128,007 51,003 40,326 22,602 Surtax $48,079 57,926 436,813 664,909 780. 550 1,682,107 1, 427,012 1,319,375 955,031 915, 218 987,872 706, 723 2, 784,148 1,912,022 1,362,015 1, 111, 700 1,276,993 836,079 1, 383,644 1,007, 588 673,620 C51,234 12H per cent on capital net gain from sale of assets held more than 2 years $39,414 95,944 215, 726 186,492 339, 374 304, 990 253, 043 1,001, 376 782, 923 616,880 526,161 1,065, 673 825, 889 1, 698,855 1, 033,932 1, 520,869 870,575 Tax credits Total $207,863 217,915 1,188, 607 1, 333,444 1,301,702 2, 555, 779 2,056,869 1,921,078 1,356,154 1,441,115 1,474,375 1, 090,367 4, 213,042 2, 921, 966 2,144, 969 1, 770, 629 2, 507,820 1, 751, 337 3, 210, 506 2, 092, 523 2, 234,815 1,544,411 25 per cent of tax on earned net income $29,729 32,394 159, 787 151,184 128, 861 174,806 93,492 56,172 29,562 23,899 21, 266 15,363 42,197 19,139 12,497 6,724 6,203 4,542 4,637 2,383 781 469 12H per cent on capital net loss from sale of assets held more than 2 years $8,295 10,152 10,050 2,490 5,731 17,135 9,378 26,754 2,245 42,983 14, 236 10,369 2,512 1,031 64,816 2,414,528 994,375 3, 473,719 1,519 24 7, 560,462 25,479, 977 12,372,491 45,412,930 1,293, 528 163,385 7, 560,462 25,479,977 12, 372,491 45,412, 930 1, 293,528 163,385 O m 2 o o 1 NEW MEXICO l Under 1 (estimated) _. _ _ __ Under 1 (estimated).1 under 21 (estimated). _ 1 under 2 (estimated) . 2 under 3 1 (estimated) 2 under 3 (estimated) 3 under 4 * (estimated) 3 under 4 (estimated) _ ._ _ _ 4 under 5 1 (estimated) 4 under 5 1(estimated) co 5 under 6 5 under 6 6 under 7 1 6 under 7 1 7 under 8 7 under 8 8 under 9 l 8 under 9 9 under 10 l 9 under 10 £& Oo to ^ 1 ?2 10 u n d e r 11 _. 11 u n d e r 12 1 2 u n d e r l 3 _. ___ 13 u n d e r 14 14 u n d e r 15 _. 15 u n d e r 20 20 u n d e r 25 „ _.._._.__. 25 u n d e r 30 30 u n d e r 40 __ .__ 40 under 50 50 u n d e r 60 60 u n d e r 70 70 u n d e r 80 80 u n d e r 90 90 u n d e r 100 100 u n d e r 150 150 u n d e r 200 200 u n d e r 250, _ 250 u n d e r 300 300 u u d e r 400 400 u n d e r 500 500 u n d e r 750 750 u n d e r 1,000 1,000 u n d e r 1,500 1,500 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 . . _. _ . _ _ __ 211 $124,082 662 707 561 714 765 493 248 656 49 515 20 346 10 241 6 146 9 109 82 55 34 44 31 84 34 16 13 4 1,027,734 1, 246, 729 1,380,907 1,694,572 2, 679,091 1,750,320 1,080,733 2,936,023 265, 638 2,821,904 125,339 2,235, 521 75, 788 1,802, 731 50,290 1, 230,101 86,005 1,017,116 860,025 629, 547 426,844 593, 671 446, 826 1,433,026 764,493 432,447 459, 510 187, 577 5 317, 820 3 1 (2) (2) $781 $1,041 $1, 041 $260 2,132 2,843 2,843 711 2,199 2,931 2,931 732 3,263 4,350 4,350 1,087 4,499 5,686 5,686 1,187 5,078 5,976 5,976 898 5,881 | 6,567 6,567 686 4,954 5,428 5,428 474 5,843 6,713 5,394 4,676 6,721 7,071 26, 850 24, 561 15, 918 23, 732 10, 666 6,290 6,646 4,919 4,012 5,721 5,846 18,096 13,047 5,892 6,947 1, 481 6,290 7, 022 5,681 4,857 7,224 7,340 27, 558 25,107 16,175 24, 217 11, 836 447 309 287 181 503 269 708 546 257 164 423 31,134 2, 217 31, 568 434 i (2) (2) i Nontaxable returns. Specific exemptions from normal tax exceed net income. (2) (2) $376 762 845 1,503 1,494 9,462 1 12,060 10, 283 17, 270 10, 355 5,613 (2) (2) 1 $23, 738 (2) (2) (2) o 00 $321 747 3 a o (2) (2) Classes grouped to conceal net income and identity of taxpayer. to CO TABLE 0.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued to NEW MEXICO-Continued Tax credits Tax before tax credits Net income classes Number of returns (Thousands of dollars) 4.000 under 5,000 5,000 and over Classes grouped *..__ Tax after tax credits Surtax Normal tax 12H per cent on capital net gain from sale of assets held more than 2 years -- - Total Nontaxahle returns J Taxable returns Net income 25 per cent of tax on earned net income Total 123^ per cent on capital net loss from sale of assets held more than 2 years $693,226 $101,816 $9, 694 $51,951 $40, 636 $102, 281 $465 6, 874 30,875,636 299,882 125, 630 121, 974 64, 374 311, 978 11,028 $1, 068 2, 541 4, 333 6, 895, 607 23,980,029 299, 882 125, 630 121, 974 64, 374 311, 978 11,028 1,068 O __ i O bj NEW YORK Under 11 (estimated).. Under 1 (estimated) 1 under 2 * (estimated). 1 under 2 (estimated) - . 2 under 3 l (estimated). 2 under 3 l(estimated). _ 3 under 4 (estimated). 3 under 4 l(estimated). 4 under 5 (estimated). 4 under 5 l(estimated).. 5 under 6 5 under 6 6 under 7 l 6 under 7 7 under 8 * 7 under 8 , 8 under 9 l 8 under 9 9 under 10 *___ 9 under 10 17, 094 1,945 70, 624 76, 752 62, 869 86, 820 78,086 49, 379 30, 087 63,906 3,885 41, 913 1,680 28, 894 1,171 21,191 921 15, 832 781 12,748 $10, 756, 300 1,121,708 111,415,786 134,174, 546 155,080,989 209, 403, 737 274,157,807 175,645,656 130,851,125 286, 704, 580 20,903,046 229,008,885 10,858,042 186, 585,439 8, 730, 524 158,436,788 7,800,297 134, 217,611 7,405,179 120,974,160 d o ! $3, 597 $4, 796 $4, 796 $1,199 92,893 123,857 123,857 30, 964 290,813 387, 751 387,751 96,938 241,393 321,857 321,857 80, 464 284, 556 379, 408 379,408 94,852 311, 731 402, 060 402, 060 90, 329 350,940 445,414 445, 414 94, 474 385,172 470, 522 470, 522 85, 350 431, 410 519, 509 519, 509 88, 099 514, 577 615,128 615,128 100. 551 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 returns J Taxable returns 10,045 8,350 6, 916 5, 908 5, 041 16, 635 9,073 5,727 6,914 3,831 2, 489 1, 815 1,277 947 751 2,054 1,083 616 382 425 264 309 129 116 76 40 14 9 21 105, 248, 851 96,035, 430 86, 338, 767 79, 673,672 73,048, 393 286, 757,190 202, 217, 202 156, 491, 344 238,675,364 170,917,197 136,144,896 117, 341, 243 95, 628, 651 80,163, 503 71, 227,656 248,851, 232 186,455,207 I 137, 710,197 103, 735, 587 145, 324, 724 118, 277, 666 188, 203,132 111, 242,189 139,848,480 130,861,584 95, 326, 713 50,185, 360 39, 707, 465 187, 594, 599 563, 445 675, 350 738, 488 811,181 872, 781 5,005,892 5, 621,022 6,039,983 12,478, 693 11,774,834 12,121, 718 10, 994. 724 10, 123, 728 9,034, 361 8,411, 570 33,136,153 27,184, 520 21, 217,125 16, 605,818 23,625, 326 19, 358, 583 31,380,163 18,329, 892 22,632, 540 21,814,382 16, 304, 575 9,096,848 6, 922,654 30, 903, 917 622, 555 666, 374 689, 790 738,080 764, 462 3, 727, 909 3, 205,360 2, 760,144 4, 548, 274 3, 267, 758 2, 480,042 2, 024, 300 1, 617,947 1,196, 556 1, 046, 326 3, 729, 674 2, 752, 245 2,091,870 1, 581, 003 2,100, 743 1, 456, 586 2, 372,155 1, 224, 752 1, 200, 203 1, 373, 219 1,180, 222 921, 498 429, 634 1,186,030 $47, 557 125,779 172, 828 206, 003 251, 3,56 2, 025, 438 3,106,846 3, 869, 506 8, 692,838 8, 383, 379 8, 718,672 7, 671, 989 6, 824, 784 5,841, 998 5, 578, 342 22,173, 208 17,082, 650 13, 351, 754 10, 368, 611 14, 589,154 11,944,817 18,941,104 10, 389,401 12,023,432 11, 968,329 9, 956,196 5, 263,833 4,196, 852 16,940, 715 670,112 792,153 862, 618 944, 083 1,015, 818 5, 753, 347 6, 312, 206 6, 629,650 $166,750 676, 780 1,354,058 1, 690, 594 1, 961, 972 2, 242,813 2, 010,242 7, 877, 580 7, 712,882 6,007,955 4, 748, 224 7,131, 817 6,060, 255 10, 259,134 6, 752, 926 9, 471, 267 8, 520, 334 5,473,027 2, 915, 511 2, 298, 111 12, 780, 689 13,407,862 12, 327,917 12, 552, 772 11,386,883 10,404, 703 9, 281, 367 8,634,910 33,780, 462 27, 547, 777 21,451, 579 16, 697, 838 23, 821, 714 19, 461,658 31, 572, 393 18,367,079 22,694,902 21,861,882 16, 609, 445 9,100, 842 6, 924, 597 30, 907,434 106,667 116, 803 124,130 132, 902 143,037 747, 455 691,184 589, 667 879, 903 485, 858 337.179 248,129 179.180 135, 019 118, 773 337,491 199, 755 129,419 82, 482 94, 505 53, 543 64,663 23, 831 16,879 16,131 9.547 3; 994 1, 943 3,517 $49, 266 67, 225 93, 875 144,030 101, 795 111,987 104,567 306,818 163, 502 105,035 9, 538 101,883 49, 532 127, 567 13, 356 45, 483 31, 369 295, 323 757, 835 6,253,465,699 396,687,348 56, 626, 013 240, 707, 371 108,112,921 405,446,305 ! 6, 836,806 1, 922, 151 267,198 490, 637 737,959,095 5,515,506,604 | 396, 687,2 56, 626, 013 240, 707, 371 108, 112, 921 405, 446, 305 6, 836, 806 1, 922,151 o o NORTH CAROLINA l 1,768 $1,055,535 Under 1 (estimated).. 45 Under 1 (estimated)... 26,426 $81 5,004 1 under 2 1 (estimated).. 7,730,406 2,707 4,672,311 3,161 1 under 2 (estimated)._ 4,070 10,126,673 2 under 3 1 (estimated). 1,852 4,388,413 6,024 2 under 3 (estimated) _. 4,547 15,975, 590 3 under 4 l (estimated). 3,329, 218 3,514 926 3 under 4 (estimated) _ _ 5,702,657 1,297 4 under 5 1 (estimated). 6,602,659 1,468 5,207 4 under 5 (estimated) 1,559,992 289 5 under 6 K. ? JNIontaxable returns. Specific exemptions from normal tax exceed net income. $107 $107 $26 4,214 4,214 1,053 8,031 8,031 2,007 4,685 4,685 1,171 6,942 6,942 1,735 2 Classes grouped to conceal net income and identity of taxpayer, ts' O TABLE 9.—Individual returns for 1929 by States and Territories and bij net income classes, showing number of returns, before tax credits, and tax credits—Continued nefjncome, NORTH. CAROLINA— Continued Tax before tax credits Net income classes Number of returns (Thousands of dollars) 5 under 6 6 under 7 ! 6 under 7 7 under 8 1 7 under 8 8under 9 i 8 under 9 1 9 under 10 9 under 10 10 under 11 11 under 12 12 under 13 13 under 14 14under 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 _- ._ _. _ _ _ ___ __ _ - -- - - - .__ . _ _ __ __ __.._ Tax after tax credits Normal tax ._ - Net income _ 1,061 118 681 97 464 64 331 43 277 243 204 153 122 88 364 182 99 105 41 34 26 13 15 14 21 10 5 1 1 4 3 3 $5, 797, 215 760, 003 4,402,192 721, 262 3,475,016 544,158 2,804,144 407,732 2,623,058 2, 552,492 2,351,138 1, 914,022 1, 639,931 1, 276,626 6,310, 581 4,023, 492 2, 728,822 3, 612,179 1,823, 595 1,868,072 1,695,509 987,181 1, 275,720 1,326,392 2,509,835 1,733,133 1,084,150 (2) (2) 1,850,585 (2) 2,734,344 Surtax 12^ per cent on capital net gain from sale of assets held more than 2 years Tax credits Total 25 per cent of tax on earned net income $6,226 $8, 026 $8, 026 $1, 800 6,576 8,186 8,186 1,610 6,557 8,030 8,030 1,473 6,671 8,132 8,132 1,461 8,418 9,610 10,865 11,849 12,720 12,757 87,692 85,585 89,744 173,992 115,824 137,092 149,143 90,940 138,254 153,813 314,151 261, 628 145,210 (2) (2) 317,937 (2) 521, 052 10,297 10,374 10,119 9,853 10,714 10,098 55,830 35,120 29,510 52,212 29,397 17,717 18,389 4,039 8,933 14,344 18,424 12,487 4,481 (2) 10,297 11,558 13,196 13, 636 14,910 14,503 99,979 93,504 97,469 183,883 121,984 142,667 152, 767 91,666 140,531 160,207 319, 569 262,708 145,221 (2) (2) 319,869 (2) 522,284 1,879 1,948 2,331 1,787 2,190 1,746 12, 287 7,919 7,725 9,741 5,101 5,575 3,624 726 2,277 1,730 1,997 1,080 11 (2) (2) (2) 1,117 $1,184 3,077 3,783 4,196 4,405 44,149 58,384 67,959 129,264 91,508 115,933 111, 771 64,255 106,555 134, 670 231,313 215,207 55,806 (2) (2) 291,722 (2) 520,029 $2,407 1,079 9,017 22,607 23,372 25,043 11,193 69,832 35,014 84,934 %,«, (2) 1,138 (2) 689 12H per cent on capital net loss from sale of assets held more than 2 years a o GO j o o $150 1,059 4,664 3, 421 1,932 543 1,500 under 2,000 2,000 under 3,000 3,000 under 4,000...-.4,000 under 5,000 5,000 and over Classes grouped 2 _- „_. __.__'_ ._ _ > _. Total... Nontaxable returns * Taxable returns . _. 2,350,438 390,664 11,857 293,880 85, 476 391, 213 549 28,860 130,352,897 3, 282,957 431,665 2, 549,050 399, 259 3, 379,974 85, 248 11, 769 17, 297 11, 563 44,584,008 85,768,889 3,282,957 431,665 2, 549,050 399, 259 3, 379,974 85, 248 11, 769 NORTH DAKOTA Under 1 ! (estimated) ._ Under 1 (estimated) 1 under 2 1 (estimated) - __ _. I under 2 (estimated) 2 under 3 * (estimated) 2 under 3 (estimated) 3 under 4 l (estimated) 3 under 4 (estimated) 4 under 5 i (estimated) 4 under 5 (estimated) 5 under 6 1 . . 5 under 6 6 under 7* . _ _ _ _ . _ 6 under 7 7 under 8 J . . . . 7 under 8 8 under 9 1 8 under 9 9 under 10 1 . 9 under 10 10 under 11 11 under 12 12 under 13 13 under 14 14 under 15 15 under 20 .. 20 under 25 25under30 30 under 40 40 under 50 579 14 1,434 1,020 1,509 708 1,301 382 325 548 57 359 9 257 15 178 4 102 $324,479 7,777 2, 211,089 1, 776, 203 3,763,972 1,681,091 4,470,477 1,376,696 1,409,707 2,475, 616 306,158 1,960, 764 56, 362 1,667,597 111, 959 1,326,366 33,623 864,008 76 47 48 37 29 23 59 26 8 12 4 719,152 493, 201 553, 767 460,164 389, 691 333,169 1,028,880 574,103 220,046 418,313 182,820 $24 $32 $32 $8 1,138 1,517 1,517 379 2,245 2,993 2,993 748 II 1,382 1,842 1,842 460 2,320 3,094 3,094 774 2,301 2,909 2,909 608 2,780 3,355 3,355 575 2,858 3,306 3,306 448 2,470 2,855 2,855 385 2,393 2,616 3,854 3,616 3,883 3,498 17, 557 15,118 8,982 19,396 12,915 2,761 2,754 3,605 3,233 3,247 2,577 11,652 7,165 4,167 8,223 3,188 2,761 2,983 4,341 4,114 4,214 3,716 18,548 15,767 9,690 23,815 13,035 368 367 487 498 331 218 991 649 708 2,474 120 Nontaxable returns. o CD $229 736 881 967 1,139 6,896 8,602 5,523 15,592 9,321 $526 60 under 70 70 under 80 80 under 90 1 1 Specific exemptions .from .normal tax exceed net income. 1 Classes grouped to conceal net income and identity of taxpayer. Cl g $1,945 fcO TABLE 9.—Individual returns for 19629 ' States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued NORTH DAKOTA—Continued Tax before tax credits Net income classes Number of returns (Thousands of dollars) 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 },000 under 4,000 4,000 under 5 000 5,000 and over Tax after tax credits Normal tax 123^ per cent on capital net gain from sale of assets held more than 2 years Surtax Tax credits Total 25 per cent of tax on earned net income o I i o o "" _. 9,170 $31, 197,250 | $111,340 1 $74,475 5,233 3,937 12,087,826 18, 509, 424 111,346 ; 74,475 . ... $49, 886 49, 880 , .... $526 $124,887 $11,596 $1, 945 526 124,887 11,596 1,945 OHIO Under 1* (estimated),. Under l (estimated)--. 1 under 2 * (estimated) 1 under 2 (estimated) ~ 2 under 3 » (estimated) 2 under 3 l(estimated) _. 3 under 4 (estimated) 12^ per cent on capital net loss from sale of assets held more than 2 years i Total I\ ontaxable returns J Taxable returns . _. Net income to 00 4,255 246 22,640 29,771 20,333 23,588 24,954 $2,515,584 138,940 36,144,798 51,703,603 50,078,472 55,728,922 87,837,154 $456 $508 $608 $152 33,672 44,896 44,896 11,224 72," 973" "97," 298" 97," 298 24,325 3 under 4 (estimated)-.. 4 under 5 l (estimated). 4 under 5 (estimated)... 5 under 6 * Sunder 6 6 under 7 * 6under 7 7 under 8 1 -. 7 under 8 8 under 9 i 8 under 9 9 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 60under 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 Classes grouped * 11,425 9,241 17,336 1,485 10,582 705 7,161 491 5,215 400 3,649 329 2,928 2,370 1,955 1,618 1,261 1,069 3,632 1,959 1,182 1,372 755 410 314 207 156 116 309 123 68 47 47 31 30 18 9 5 5 1 1 1,017, 719 1,434,842 2,581, 754 1,971 Total.. Nontaxable returns i_. Taxable returns 215,804 1,259,571,9 43,633,678 6,529,528 24,201,633 14,281,812 45,015, 973 1,108, 353 273,942 84,833 130,971 239,576,577 1,019,995,362 43,633,678 6,529,528 24,204,633 14,281,812 45,015,973 1,108,353 273,942 1 Nontaxable returns. 41,097, 326 40,222, 276 77,732,433 8,034,585 57,784,359 4,539,630 46,264,665 3,686,126 38,986,431 3,390,509 30,924,529 3,127,383 27,826,359 24,850,526 22,514,845 20,161,843 17,008,144 15,485,115 62,588,559 43, 595,250 32,289,424 47, 571,396 33,606,980 22,434, 302 20,292,942 15,395,570 13,188,451 11,036,491 37,094, 351 21, 306,883 15,168,734 12,978,600 16,479,964 13,819,431 18,270,768 15,426,271 10,862,958 (2) 11,603,699 (2) 16,777,300 42,604 56,805 56,805 "65," 959" "87," 945" "87," 945' 21,986 67,508 87, 393 87,393 19,885 75,645 94,812 "~94,~8l2" 19,167 80,400 98,685 83,142 100,451 100,451 17,309 98,830 110,103 138,155 145,335 144,948 157,483 986,113 1,103, 311 1,177,881 2, 381,271 2,190,818 1, 757, 328 1,855,689 1,558,005 1, 394,620 1,234,625 4,617, 744 2,950,248 2,038, 934 1,867,215 2,411,620 1,831,061 2,649,456 2,233,543 1,662, 005 (2) 1,855,194 118,592 120,739 129,965 130,652 125, 998 130,927 083,266 557,992 462, 960 746,642 510,7fO 305,739 275,608 182,232 105,581 90,512 305, 059 163,800 72, 716 99, 564 70,507 75,697 71,220 61,743 40,901 (2) 112,070 (2) 118, 59a 132,253 159,471 170,674 169,623 183,755 1,125,640 1,225,066 1,263,424 2,534,281 2,286,240 1,814,445 1,904,846 1,602,713 1,425,272 1,263,051 4,689,223 2,981,939 2,04d, 341 1,882,404 2,416,892 1,930,420 2,700,668 2,235,667 1,662,896 (2) 1,856,530 19, 762 22,150 21, 316 25, 339 24,675 26,272 139,524 121,755 85,543 142,533 8 2,559,783 Specific exemptions from normal tax exceed net income. 109,193 14,201 l ~I8,~285' $11,514 29,506 40,022 43,625 52,828 442,374 667,074 800,464 1,761,451 1,627,476 1,258,639 1,315,313 1,071,753 942,233 765,738 2,860,712 1, 786,473 942,840 980,519 1,287,619 914,901 1,272,103 786,824 694,813 (2) 830,100 (*) (2) $26,188 148,004 250,067 313,925 348, 728 377, 458 408,801 1,523,452 1,031,666 1,033,785 802,321 1,058, 766 939,822 1,357, 345 1,387,100 927,182 914,360 49,656 40.985 30,681 18.986 13,589 40,003 16,924 8,838 7,777 5,170 2,994 3,227 2,124 891 $10,477 5,624 7,461 8,172 14,027 11,666 14,837 31,478 14,767 3,571 7,412 102 96, 365 47,985 O o o 1,336 2 Classes grouped to conceal net income and identity of taxpayer. to TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net incomef tax, tax before tax credits, and tax credits—Continued o OKLAHOMA Tax credits Tax before tax credits Net income classes Number of returns (Thousands of dollars) Under 1 J (estimated) Under 1 (estimated) 1 under 2 1 (estimated) 1 under 2 (estimated) 2 under 3 * (estimated) 2 under 3 (estimated) 3 under 4 * (estimated) 3 under 4 (estimated) 4 under 5 1 (estimated) 4 under 5 (estimated) 1,134 49 3,513 3,484 3,518 2,998 4 427 2,121 1,579 3,330 5 under 6 6 under 7 J._ __ 6 under 7 7 under 8 * 7 under 8 8 under 9 1 8 under 9 l 9 under 10 9 under 10 10 under u 11 under 12 . . 12 under is 13 under 14 14 under 15 15 under 20 20 under 25 25 under 30 30 under 40 40under50 50 under 60 60 under 70 _ 70 under 80 2,323 105 1,608 56 1,170 46 807 33 640 512 428 323 294 229 774 383 225 255 120 72 42 32 Net income $669, 540 23,598 5,456,036 6,098,027 8,849,991 7,091,054 15 500 306 7,694,474 6,832,478 14,990,075 Tax after tax credits Normal tax Surtax 12^ per cent on capital net gain from sale of assets held more than 2 years 25 per cent of tax on earned net income Total $153 $204 $204 $51 4,036 5,381 5,381 1,345 9,720 12,960 12,960 3,240 8,097 10,795 10,795 2,698 4,331 12,993 17,324 17,324 15,293 19,425 19,425 4,132 18, 518 22,352 22,352 3,834 19,300 22,586 22, 586 3,286 20,984 24,008 24,008 3,024 26,616 28,929 33,314 38,028 44,241 42,282 249,754 251,928 246,956 477,618 371,300 334,180 270,325 259,180 30,119 30,028 31,428 33, 595 38,296 35,545 179,355 139,804 118,939 179,309 114,219 80,504 54,538 46,553 30,119 32,498 37,71« 41,497 48,618 47,042 272,331 270,209 266,626 499,327 386,691 341,721 274,905 263,900 3,503 3,569 4,399 3,469 4,377 4,760 22,577 18,281 19,670 21,202 11,666 7,233 3,273 4,541 12H per cent on capital net loss from sale of assets held more than 2 years 3 1 OAT _ __. . _ __. 12,652,995 671,088 10,358,762 417,324 8,748,130 390,995 6,832,388 313,367 6,117,655 5,374,196 4,915,445 4,030,662 3,967,157 3,324,006 13,317,316 8,544,563 6,114,194 8,766,388 5,316,817 3,941,984 2,697,641 2,387,837 $2,470 6,285 7,902 10,322 11,497 92,976 130,405 147,687 318,383 256,299 220,733 158,397 155,049 $1,635 16,173 40,484 61,970 62,298 3 o o $507 3,725 308 1,307 179 80 under 90 90 under 100 100 under 150 . _ 150 under 200 200 under 250. 250 under 300 300under400 400 nriflor ^00 500 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 Classes grouped 2 „. _ __ Total Nontaxable returns ! Taxable returns . _ . . . . _. 20 16 44 13 15 3 4 1,689, 516 1,507,996 5,341,210 2,250,466 3,397,964 804,816 1,357,291 183,105 175, 524 686,929 327,049 526,916 118,881 219,089 22, 550 24,331 64,444 32, 533 53,133 10, 687 4,670 107,389 120,615 399,969 220,300 375,036 48,268 177,321 55,796 32,931 236,526 76,342 101,371 60,616 37,986 185,735 177,877 700,939 329,175 529,540 119, 571 219,977 2,244 2,353 7,166 2,115 2,624 666 888 5 1 2 3,040,213 527, 231 (2) 37,889 350,832 139,907 528,628 1,397 3,224,130 472, 481 3,800 209,943 258,999 472,742 261 37,000 216,346,916 6,020, 950 1, 501,304 3, 528,078 1,183,034 6,212,416 178,175 13,291 £ 14,658 22,342 40,427, 950 175,918,966 6,020,950 1, 501,304 3,528,078 1,183,034 6,212,416 178,175 13,291 M 386 6,844 11 24 (. *i c OREGON Under 1 l (estimated) Under 1 (estimated) 1 under 2 1 (estimated) 1 under 2 (estimated) 2 under 3 l (estimated) 2 under 3 (estimated) 3 under 4 1 (estimated) 3 under 4 (estimated) 4 under 5 1 (estimated) 4 under 5 (estimated) 5 under 6 1 5 under 6 6 under 7 * 6 under 7 7 under 8 * 7 under 8 8 under 9 l 8 under 9 9 under 10 * 9 under 10 . _ _ 10 under 11 11 under 12 12 under 13 i Nontaxable returns. _ __ _____ 490 84 2,550 4,090 2,550 3,490 3,081 1,646 1 212 2,385 143 1,648 55 1,136 38 740 20 539 15 393 316 257 180 $295, 333 45, 548 4, 229,439 7,128,482 6,288, 727 8, 231,480 10,990,631 5, 903, 700 5 264 182 10,709, 503 772 807 8, 985,247 354,410 7,334,112 284, 295 5,533,586 168,047 4,565,517 143,237 3,713,005 3,316,861 2,951,335 2,243, 743 o $163 $217 _ _ 4,580 10, 676 6,106 6,106 1,526 14, 236 14, 236 3,560 2,113 $217 $54 6,339 8,452 8,452 8,918 11,890 11,890 2,972 11,036 14,135 14,135 3,099 2,766 13,308 16,074 16,074 12, 554 14, 751 14,751 2,197 14, 299 16,783 16,783 2,484 14,850 18, 255 14,380 19,119 17,445 19,386 18,171 17, 518 17,445 20,913 21,903 21,887 2,595 2,658 7,523 2,768 Specific exemptions from normal tax exceed net income. 2 $1, 527 3,732 4,369 - - Classes grouped to conceal net income and identity of taxpayer. /-s r*> TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits} and tax credits—Continued OREGON—Continued Tax before tax credits Net income classes (Thousands of dollars) 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. 150under200._ 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 2 C lasses grouped Total Nontaxable returns L.. Taxable returns Number of returns 164 123 341 188 81 104 44 20 24 11 Jl 14 1 2 ] Net income $2, 209, 854 1, 777, 430 5, 890,875 4,189, 758 2, 219,869 3, 548, 856 1,943, 593 1,088,191 I, 547, 904 822,940 929, 819 470,804 1,750,169 (2) 426,748 (2) (2) Tax after tax credits $23, 278 21, 719 104,149 117,287 86,001 176, 501 123, 556 85, 347 148,965 91,169 99, 902 50,195 207, 285 (2) 53, 291 C2) (2) Normal tax $20,971 18,554 72, 747 64, 737 39, 880 63, 644 27,450 18,694 25, 585 17, 220 4,789 3,673 12, 233 (2) 429 (2) (2) Surtax $5,651 5,972 41,860 63,542 52,987 126,220 93,927 65,777 108, 672 48,665 49,852 33,023 68, 968 (2) 12, 621 (2) (2) 12H per cent on capital net gain from sale of assets held more than 2 years $104 7,462 3,953 17,335 27,108 45,655 13,916 127,495 (2) 40, 243 (2) (2) 00 to Tax credits Total $26,622 24,526 114,607 128,279 92,867 189,968 128,839 88,424 151,592 92,993 100,296 50,612 208, 696 (2) 53,293 (2) (2) 25 per cent of tax on earned net income 12^ Per cent on capital net loss from sale of assets held more than 2 years $3,344 2,807 10,458 10,992 6,866 11,754 4,487 2,873 2,561 1,824 394 417 705 (2) 2 $1, 713 796 204 66 706 (2) 1,090, 550 126, 653 1,575 4,641 120, 569 126,785 28 194 129, 360, 587 1,663, 775 567, 345 792,006 403,840 1, 763,191 95, 931 3,485 10,154 18,040 28, 791,108 100,569,479 1,663,775 567,345 792,006 403,840 1,763,191 95,931 3,485 132 -_ a PENNSYLVANIA Under 1 l (estimated) Under 1 (estimated) 1 under 2 1 (estimated) 1 under 2 (estimated) 2 under 3 l (estimated) 2 under 3 (estimated) 3 under 4 i (estimated) 3 under 4 (estimated) 4 under 5 i (estimated) 4 under 5 (estimated) 5 under 6 1 5 under 6 6 under 7i 6 under 7 7under8i 7 under 8 8under9i Sunder 9 9under 10 1 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 1 Nontaxable returns. 9,650 683 44,033 50, 753 31, 716 37, 717 42, 595 17,819 16, 269 24, 811 2,247 17, 321 975 11, 778 684 8,711 470 6,335 369 5, 076 4,091 3,396 2, 791 2,370 i,826 6,345 3,515 2,231 2,461 1,425 j 831 I 578 398 295 I 226 I 626 249 j 126 77 86 65 I 60 j 81 i\ $6, 073,770 393, 559 69. 298, 033 87,965,957 78,646, 645 89, 205,144 150,024, 447 63,742,104 70,689, 220 111, 347,975 12,137, 318 94, 697, 892 6, 268,874 76, 062, 340 5,125,945 65, 099, 431 3, 979,822 53, 577, 756 3, 511.815 48,400 748 42, 917,102 38, 978, 223 34,839, 664 31,993, 535 26, 453, 447 109, 419,480 78, 385, 927 61, 386,324 84,882, 505 63, 754, 414 45,416, 960 37, 508, 725 29, 760, 789 25, 060,852 21,447, 811 75,135,143 42,684, 890 28,139, 632 20, 973, 740 30, 003, 300 28,907, 443 36, 568, 209 26, 013,443 21,333,035 7,093, 398 13,161,805 10,077, 026 $1,116 $1, 487 $1,487 $371 54, 372 72,496 72,496 18,124 "ll6,"666 154, 675 154,675 I 38,669 72, 203 96, 271 96,271 i 24,068 "I62," 107' 136,143 136,143 I "Il9,"605" 153, 042 133, 623 164,561 "I53,"O42T 164,561 34,037" 142,056 170,650 170,650 28, 594 ~154~733" ~I81~544" "181,544" ~26~8n' 194, 534 210,911 253, 569 281,103 305, 340 299, 287 1,844,954 2,160,443 2, 331, 559 4, 411, 033 4, 391,378 3, 729, 630 3, 493,869 3, 046, 019 2,747,151 2,480, 220 9,472, 515 6, 016, 799 4,170,634 3, 240, 266 4, 552,807 4, 535,956 5,881,934 4, 042,312 3, 446,199 1,026, 648 1, 919, 540 1,834,072 Specific exemptions from normal tax exceed net income. 3 i 34,036 1 224,223 224, 223 242,693 222,915 $19,778 285,820 235,276 50, 544 314,393 244, 942 69,451 342,419 259, 723 82,696 332,473 242, 111 90, 362 2,025, 559 1, 254,984 770,575 2, 337,927 1,124,933 1, 212, 994 2, 505,714 991, 054 1, 514, 660 4,652,132 1,493,939 3, 086, 391 $71,802 4, 577, 617 1,187,630 3,095,746 294, 241 3,823, 579 756,043 2, 566, 793 500, 743 3,604, 369 582,157 2,401,192 621,020 3,124,989 396,622 2,031, 259 697,108 2,802,430 309,884 1,698, 553 793,993 2,537,072 1, 586,087 700, 384 250, 601 9, 730,913 6,135, 816 2, 777, 220 817, 877 6,132,164 3,879,798 1,810,410 441,956 4,197,836 2, 522, 619 1,399,792 275,425 3, 259,827 1,990,117 1,033,146 236, 564 4,567,025 2,526,132 1,804, 396 236,497 4, 550, 289 2,710,489 1,611,900 227,900 5,948, 508 3, 734, 312 1,964, 465 249, 731 4, 076, 225 2, 267,616 1,710, 711 97,898 3,449,104 1,944,423 1,371,413 133,268 1,027,518 350, 609 650,116 26, 793 1,920,621 584,330 1, 254, 422 81,869 1,834, 578 1, 513,950 297,772 22,856 ' Classes grouped to conceal net income and identity of 29,689 31,782 32, 251 33,290 37,079 33,186 180,605 177,484 174,155 214,196 139,489 78, 241 57,702 43,421 31,057 29,024 76,183 36,816 17,976 11,838 12,025 10,555 9,142 3,401 2,905 870 1.081 506 taxpayer, 46, 750 15,708 52, 798 35,549 24,222 27,828 182, 215 78,549 9,226 7,723 2,193 3,778 57,432 30,512 TABLE 9.-—Individual returns for 19%9 by States and Territories and by net income classes, showing number of returns, net income, tax, (ax before tax credits, and tax credits—Continued PENNSYLVANIA—Continued Tax before tax credits Net income classes (Thousands of dollars) Number of returns Net income Tax after tax credits Normal tax Surtax W/z per cent on capital net gain from sale of assets held more than 2 years Tax credits 12^ per cent 25 per cent on capital of tax on net loss from earned net sale of assets held more income than 2 years Total 03 4,000 under 5,000 . . 5,000 and over Total Nontaxable returns * Taxable returns „. _ 4 3 $19,005, 431 30,407, 509 $3,189,938 4,288,814 $173,076 4,703 $1, 768,543 1,317,439 $1, 249, 490 2,967,114 $3,191,109 4, 289, 256 $1,171 442 364,145 2, 217,958, 557 90.694,655 13,934, 319 53, 523, 274 25, 581, 658 93,039, 251 1,743, 210 $601,386 149, 008 215,137 405, 755, 889 1, 812, 202,668 90,694, 655 13, 934, 319 53, 523, 274 25, 581,658 93, 039, 251 1, 743,210 601,386 o RHODE ISLAND Under 1 » (estimated),. Under 1 (estimated) _.. 1 under 2 l (estimated). 1 under 2 J(estimated).. 2 under 3 (estimated). 2 under 3 (estimated). _ 3 under 4 * (estimated) _. 3 under 4 (estimated) _ _ 4 under 5 i (estimated). 4 under 5 (estimated).. 5 under 6 i 5 under 6 _ 6 under 7 l 6 under 7 l 7 under 8 7 under 8... __ 8 under 9 1.. Sunder 9... 9 under 10 i Sunder 10 580 | 104 j 2,841 3, 090 I 2,456 2,556 2,753 1,518 1,037 2.050 202 1,362 88 891 48 729 44 494 34 434 i $330,643 61, 263 4, 532,184 5,336,840 6, 031,313 6,071, 284 9,653,376 5,374,630 4, 526,048 9,175,104 1,080,376 7,425,818 568,083 5,754,848 356,980 5,450,197 375,961 4,192,887 324,644 4,132,465 $176 o o $235 $235 3, 361 4,481 ~4,~48T 1,120 8,011 10,682 10,682 ~2~67l' 6,692 8,923 "8,923 8,264 11,018 2,231 ~2,~ 754" 9,397 12,101 12,101 2,704 10,264 12,615 12,615 2.351 12,634 15,289 15,289 2,655 11,887 13,960 ~I3~960" "2*073" 15, O7«T 278 18,444 18,444 3, lm 10 under 11 U under 12 12 under 13 13 under 14 14 under 15 15 under 20 20 under 25 25 under 30 30under 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 l,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 2 Classes grouped . Total Nontaxable returns *_ Taxable returns. 319 298 226 184 174 636 333 213 258 149 78 61 47 36 19 59 3, 342,060 3,417,886 2,819,005 2,476,721 2,523, 050 10,953,674 7,416,232 5,808,944 8,964,235 6,594,392 4,269,648 3,940,690 3,466,093 3,074,555 1,810,303 7,154,583 5,571,574 2 649,594 1,597,596 4,080,551 2,229,855 4.831,067 (2) Ifi,158* 21, 390 21,907 23,091 27,072 184,042 202,223 207,698 447,111 439,632 334, 236 357, 228 323,074 334, 278 208,944 856,923 792,344 366,966 200,307 564,509 345,321 662,920 (2) 16,908T 20,224 20,115 19,498 22,424 125,519 103,337 78,432 139, 538 113,607 62,067 43,910 32,446 35,186 21,205 60,652 29,417 15,908 4,751 5,338 12,028 10,542 $1,602 4, 380 5, 562 fi, 328 8,691 76,884 116,045 142, 226 326,170 317,787 229,488 235,954 259,126 216,676 141,719 612,348 587,921 234,805 74,213 315,487 216,002 242,317 (2) $7,007 26.679 55, 311 83, 544 52.680 90, 310 48,471 245,141 179,485 122,984 132,548 260,455 117, 741 411,215 (2) 18,510 24,604 25,677 25,826 31,115 202,403 219,382 220,658 472,715 458.073 346,866 363,408 344,252 342,172 211,395 918,141 796,823 373,697 211,512 581, 280 345,771 664.074 (2) 2, 352 3,214 3, 770 2, 735 4,043 18,361 17,159 12,960 22,757 15,347 7,913 4,242 3, 525 5,001 1,745 5,652 1,533 1,461 444 1,256 450 1,154 (2) $2,847 3,094 4,717 1,938 17,653 2,893 706 55,566 2,946 5,270 10,761 15,515 CD o o 49,176 545,646 828, 249 224 26,481 184,531,178 7,851,363 j 828,025 1,149,976 4,917, 377 2,066,998 8,134, 351 159, 082 123,906 10,083 27,829,608 156,701,570 3 o o 7,851,363 1,149,976 4,917,377 2,066,998 8,134, 351 159,082 123,906 g 4,733,926 233,427 | SOUTH CAROLINA (Jnderl i (estimated)... Under 1 (estimated) 1 under 21 (estimated).. 1 under 2 (estimated)... 2 under 3 * (estimated).. 2 under 3 (estimated)... 3 under 4 * (estimated).. 3 under 4 (estimated)... 4 under 5 1 (estimated). 4 under 5 (estimated) .. 550 $255,140 38 23, 237 $65 2, 531,905 2,124 2,286, 525 1,427 1,449 4,121,636 2,048 2,363,834 3,067 1,040 1,837 1,813,872 2,119 508 483 2,751 3, 666, 338 817 i Nontaxable returns. Specific exemptions from normal tax exceed net income. $87 $87 1, 932 1, 932 4,089 2,825 4, 089 2,825 | $22 ! ! 483 i 1,022 706 3, 668 3, 668 917 | » Classes grouped to conceal net income and identity of taxpayer. .. CO' TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued SOUTH CAROLINA—Continued Tax before tax credits Net income classes Number of returns (Thousands of dollars) 5 under 6 J 5under6_. _ 6 under 7 1 6 under 7 l 7 u n d e r 8 ._ 7 under 8 1 8 under 9 8under9_, 9 under 10 l 9 under 10 lOunderll.. 11 under 12 12underl3 13 under 14 14 under 15 15under20 20 under 25 25 under 39 30 under 40 40 under 50 50 under 60 60under70._ 70 under 80 80 under 90-. 90 under 100 100 under 150 150 under 200 200under250. 250under300-_ 300 under 400 400 under 500 500 under 750 750underl,000 --. ._ _ _ _ _ .. ._ - -.. _ . 71 538 49 345 38 233 24 167 12 117 112 106 76 66 42 163 69 44 38 22 10 7 1 4 2 2 1 1 Net income Tax after tax credits $384,979 2,945,484 317, 797 2, 217,145 283,398 1, 746,868 203,465 1, 418, 415 115,167 1,110,404 1,176, 667 1, 219, 761 948, 781 881,885 607,675 2, 819,233 1, 528,878 1,198,841 1,309, 520 968,673 540,039 442,643 333,333 188, 395 (22) () (2) 38,839 22,879 (22) (2) () Normal tax Surtax 12}4 per cent on capital net gain from sale of assets held more than 2 years Tax credits Total 25 per cent of tax on earned net income $3,508 $4,430 $4,430 3,429 4,172 4,172 743 3,654 4,461 4,461 807 4,080 4,765 4,765 685 3,784 5,446 6,759 8,022 8,447 6,014 42,972 40, 666 45,051 68, 692 61,684 46,451 40,897 4,422 5,699 6,410 7,072 7,306 4,830 28, 938 21, 255 20, 723 23,816 14,955 10, 313 1,988 (2) 4,257 3,636 (2) $552 1,591 1,857 2,242 2,065 20,082 22, 979 29,491 48,152 48, 786 26,930 16,148 (2) 18,196 16,654 (2) 638 805 1,242 907 1,101 881 6,048 3,568 5,163 3,349 2,999 873 39 (2) 546 427 (2) (2) (2) 4,422 6,251 8,001 8,929 9,548 6,895 49,020 44,234 50,214 72,041 64, 683 47, 324 40, 936 (2) 39, 385 23, 306 (22) (2) () $73 942 10,081 22,800 16, 932 3,016 (22) (2) () $922 12H pe r cent on capital net loss from sale of assets held more than 2 years GO O 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 Classes grouped 2 . 95, 527 6,278 41,935 | 48, 278 96,491 964 50, 257,416 566,252 202,327 297,660 I 102,122 602,109 35,857 15, 762, 796 i. 34, 494, 620 i 566,252 297~660~| 102~122" 602,109 35,857 738,174 13,232 Total Nontaxable returnsl _ Taxable returns "202,"327 I SOUTH DAKOTA Under U (estimated)-. Under 1 (estimated) 1 under 2 1 (estimated). 1 under 2 (estimated).. 2 under 3 1 (estimated). 2 u n d e r 3 (estimated).. 3 under 4 1 (estimated). 3 under 4 (estimated).. 4 under 5 * (estimated). 4 under 5 (estimated)._ 5 under 6 1 5 under 6 6under 7 * 6 under 7 7 under 8* 7 under 8 8 under 9 L . 8 under 9 9 under 10 i.._ 9 under 10 10 under 11 11 under 1 2 . . 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 80-1 587 24 1,500 998 1,508 844 1,456 469 482 721 87 516 14 320 14 224 6 161 6 105 83 57 53 36 29 68 29 15 20 5 2 $345,968 12,353 2, 271, 521 1, 745,751 3,791, 529 2,008,801 5,016,907 1,695,376 2,098,970 3,248.884 468,148 2,823, 255 88,182 2, 067, 013 103. 270 1,673,374 50, 699 1,367,924 55,805 990,354 868,475 659,848 484,138 420,447 1,157,336 638,053 403, 259 688,467 223,109 106,027 $61 $61 $15 1,467 1,467 366 2,882 3,842 3,842 2,292 2,292 3,626 ~4,~835~ "4,~835" $46 s $ 574 o "I,~209" 3,269 4,075 4,075 3,488 "4,"l04 4,104 616 O o 3,927 ~4,~499' ~4,~499 "572" 4,111 4,639 4,639 528 3,760 5,014 4,996 5,360 5, 419 4,977 31,630 18,169 14,836 38,021 13,361 7,333 4,330 5,283 4,561 4,632 4,429 4,084 4,330 5,698 5,420 5,927 5,671 5,486 33,369 18,851 15,991 39,504 16,140 7,335 570 684 424 567 252 509 1,739 682 1,155 1,483 54 2 2 152,412 15,249 Nontaxable returns. Specific exemptions from normal tax exceed net income. ! 15,585 9,379 6,338 14, 227 3,946 196 $415 859 1,295 1,242 1,402 17, 784 9,472 9,653 25,277 9,479 4,090 $2,715 3,049 1,225 2,228 11,821 15,274 25 2 Classes grouped to conceal net income and identity of taxpayer. 3 $2,725 co TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued CO oo SOUTH DAKOTA—Continued Tax credits Tax before tax credits Net income classes (Thousands of dollars) 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 . 2 . Classes grouped Total Nontaxable returns ' Taxable returns ._ Number of returns Net income Tax after tax credits (22) () $60, 420 1 2 3 (22) () $524, 793 1 (2) (2) 1 2 2 () Surtax Normal tax 8 123^ per cent on capital net gain from sale of assets held more than 2 years 25 per cent of tax on earned net income Total (22) () $5,660 (2) (22) () $60, 566 (2) (2) $53,128 (2) (2) (2) (2) 2 2 2 12M per cent on capital net loss from sale of assets held more than 2 years $146 $1, 778 () () () O 00 () I 1, 257, 626 138,173 1,106 39. 736 97, 996 138,838 665 10,449 40,165,070 390,886 110, 913 128, 592 168, 709 408, 214 14,603 $2,725 5,660 4,789 14,290,999 26,874,071 390,886 110,913 j 128,592 168,709 408, 214 14,603 2,725 TENNESSEE Under 11 (estimated). Under 1 (estimated) 1 under 2 * (estimated) 1 under 2 (estimated). 2 under 3 i (estimated) 2 under 3 (estimated) - 914 43 3,816 3,658 3,412 3,005 $489,312 26,525 5,955,706 5,453,417 8,380, 516 6, 690,949 $119 $119 3,545 4.727 4,727 8,992 ~llf~989" $29 I 1,182 "2," 997" Cii £*J to <P 3 under 3 under 4 under 4 under 5 under 5 under 6 under 6 under 4 1 (estimated)... 4 (estimated 5 l (estimated) 5 (estimated) - 6l 6 _ 7I 7 .... -- 300 under 400 400 under 500.._ 500 under 750 750 1,000under under1,000 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 Classes grouped 2 . . . _. . . _ . - ,_ _ _ _. _ 1 18, 242,880 5,925,044 7, 265, 201 11,858,071 1,495,990 10, 575,853 821,769 8,117,104 526,130 6,650,193 455,823 5, 229,806 436,039 4,873,501 3,972,781 3, 249, 730 3, 532,778 2, 599,889 2, 649,222 10, 515, 651 6,411,205 4,721,011 5,531,096 4,053,102 2, 236,984 1,220,776 2,003,408 1.431,518 1,397,903 2,446,041 2,029,942 1,116,552 2,431,651 1,818,798 (2) (2) 6,480 8,640 8,640 2,160 9,670 12,894 12, 894 3,224 13,004 16, 625 16, 625 3,621 13,680 16,907 16,907 3, 227 14,197 17,188 17,188 2,991 16.118 18,871 18,871 2, 753 18, 518 18,497 20,978 27,639 24,390 28,292 173,904 175,785 181, 716 284,255 250, 562 171,414 108,683 190,029 156,953 158, 473 306, 725 270, 942 156,108 21,631 19, 673 19,973 24,166 20,830 23,016 119,976 89,099 77,638 98,966 63, 541 35,068 13,863 27,458 18,171 19, 662 31,976 15,469 9,466 21, 631 21,483 24,129 31, 250 27,428 32, 069 193,871 190,175 194,022 303, 716 265, 712 178, 281 111,950 202,044 158, 603 159,374 320, 278 272, 284 158, 772 3,113 2,986 3,151 3, 611 3, 038 3,777 19,967 14,390 12,306 18,154 9,443 6,783 2,337 5,138 1,612 901 3,085 1,342 820 296,414 274,187 (2) 2,729 3,577 486 261 (2) : $1,810 4,156 7,084 6,598 9,053 73,895 101,076 116,384 204, 750 193,654 111,471 82,625 144,457 118,979 98,120 180,910 145, 230 77,144 $8, 517 31,742 15,462 30,129 21,453 41, 592 107,392 111, 585 72,162 258,998 102, 208 (2) 35,173 168,663 (2) 296,900 274,448 (2) (2) (2) (2) (2) $1,307 5, 707 84 930 6,877 38 10,468 1,844 (2) O O __ . Nontaxable returns * Taxable returns Nontaxable returns. _ . Total 1 .. - -. . 1 7 under 8* co 7u n d e r 8 *"* 8 under 9 i 8 under 9 .. 9 under 10 l j-i 9 under 10 - O lOunderll 11 under 12 12underl3_- - - - - - - 13 under 14 14under 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 80under90 90 under 100 100 under 150 150 under 200-200 under 250 _ - - 5,228 1,658 1,670 2.656 278 1,935 128 1,260 71 886 54 618 46 512 379 283 283 192 183 609 289 174 160 93 41 19 27 17 15 20 12 5 1 7 4 2 i 2, 548,470 367,342 7,390 167, 349 193, 437 368,176 800 34 34, 664 177,388,337 3, 747, 582 871, 298 2,048,581 994,677 3, 914, 556 139, 685 27, 289 15,617 19,047 44,069,366 133,318, 971 3, 747, 582 871, 298 2,048,581 994, 677 3,914, 556 139,685 27, 289 Specific exemptions from normal tax exceed net income. 2 Classes grouped to conceal net income and identity of taxpayer. CO TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued TEXAS Tax credits Tax before tax credits Net income classes Number of returns (Thousands of dollars) Under 11 (estimated) Under 1 (estimated) 1 under 2 1 (estimated) 1 under 2 (estimated) 2 under 3 1 (estimated) 2 under 3 (estimated) 3 under 4 * (estimated) 3 under 4 (estimated) 4 under 5 1 (estimated) 4 under 5 (estimated) 5 under 6 l 5 under 6 6 under 7 l 6 under 7 7 under 8 l 7 under 8 8 under 9 * 8 under 9 9 under 10 * 9 under 10 10 under 11 11 under 12_ _ _ . 12 under 13 13 under 14. ___ _ . 14 under 15 15 under 20. _._ 20under25 ___ _ 25 under 30 _ 30under40 _ 40 under 50 50 under 60 60 under 70 70 under 80 - Net income Tax after tax credits Normal tax , 4,066 73 10,804 9,213 9,811 10,267 12,279 8,158 4,199 12,493 735 8,487 260 5,859 167 3,908 99 2,609 85 1,836 1,219 1,012 747 604 496 1,540 830 472 492 214 139 86 68 $2,323,631 51, 282 16,819,625 16,209,082 24,439,180 24,850, 426 42,698, 727 29,065,008 18,224,301 56,179,026 3, 941,681 46,393,411 1, 665,525 37,870,487 1,249, 389 29,129,678 835, 929 22,095,731 804,421 17,379,038 12, 781, 964 11,616,703 9,324,216 8,139,407 7,197,803 26,375,674 18,509, 536 12,924,193 16,824,928 9,497,615 7,551,909 5,569,333 5,071,845 Surtax 12^ per cent on capital net gain from sale of assets held more than 2 years 25 per cent of tax on earned net income Total $139 $185 $185 $46 10,174 13, 565 13, 565 3,391 32,657 43,543 43, 543 10, 886 38, 030 50, 707 50, 707 12, 677 70,914 94, 553 94, 553 23, 639 74,470 96,013 96,013 21, 543 90,261 108,087 108,087 17, 826 93,449 107,693 107,693 14, 244 99,636 111, 711 111,711 12, 075 99,011 98,806 112,305 106,323 105, 715 110,543 556, 406 584,600 548, 503 922,390 667,249 645,103 542,063 530,616 109,192 99,607 105, 718 95,530 90,355 91,900 397,837 323,394 248,096 341,957 190,837 151,872 98,597 81,002 109,192 106,813 120,474 113,800 111, 351 116.312 576; 360 601, 598 562, 554 944,678 677,743 657,330 546,400 534, 517 10,181 8,007 8,169 7,477 5,636 5,769 19, 954 16, 998 14,051 21, 026 10,494 7,500 3,059 3,901 $7,206 14, 756 18,270 20, 996 24, 412 178, 523 278, 204 314,458 598,203 449,110 409,274 337, 746 329,540 $4,518 37,796 96,184 110,057 123,975 12}4 per cent on capital net loss from sale of assets held more than 2 years o CO j a o $1,262 4,727 1,278 80 under 90 90 under 100 100 under 150 150under200 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 2 Classes grouped - Total Nontaxable returns * Taxable returns _.__ - ..._ 1,896 1,604 4,214 1,105 1,347 134 488 635 167 3,995, 250 2,760,192 7, 966,143 3,682, 568 4, 721, 792 4,203,256 3,391,214 2, 632,490 4,632,246 (2) (2) 440,190 327,184 1, 016, 438 476, 762 701, 221 587,383 533, 589 416, 017 776, 507 (2) (2) 52,861 30,199 105,839 36, 270 26,632 16,108 22,367 41, 544 7,152 (2) (2) 268, 948 212,444 525,239 201, 743 477, 200 277,692 328, 226 206,190 601, 598 (2) (2) 1 (2) 10, 922, 849 (2) 1,452, 296 37, 315 170,192 <*> 1, 245, 260 (2) 1,452, 767 471 113,555 592, 518, 704 12,866, 950 3,428, 238 6, 250,170 3,494,999 13,173, 407 270,610 35,847 42,505 71,050 113,002,409 479, 516,295 12,866, 950 3, 428, 238 6, 250,170 3, 494, 999 13,173, 407 270,610 35, 847 __ „ 452,024 328, 788 1,020,652 495,272 703,805 587, 517 534,077 416, 652 776,674 (2) (2) 47 29 , 65 22 21 15 10 6 7 1 4 130, 215 86,145 389,574 257, 259 199, 973 293, 717 183,484 168, 918 167, 924 (2) UTAH 397 $245, 256 Under 1 * (estimated)... 9 $17 4,977 Under 1 (estimated) 1,881 2, 931,087 1 under 2 i (estimated). 1,918 3,150,138 1,818 1 under 2 (estimated)-.. 3,608, 754 1,463 2 under 3 i (estimated). 2,436, 730 2,987 1,049 2 under 3 (estimated)-.. 6,086,245 1,740 3 under 4 i (estimated). 1.646.907 1,645 460 3 under 4 (estimated 4 under 5 * (estimated). 807 1 3,530,690 687 3. 071.057 2,318 4 under 5 (estimated)... 841, 236 5 under 6 * _ 157 3,169,015 3,413 5 under 6 579 365,120 6 under 7 ! 57 2, 681,445 6 under 7 3,848 416 222,824 7under8 i 30 2,186,732 7 under8_ 294 4,045 269,024 8under9i__ 32 1, 804, 756 8 under 9 214 4,139 206,993 9 under 10 » .__. 22 1,416,232 4,592 150 9 under 10 1,611,062 154 6,473 10 under 11. 1,336,843 116 11 under 12 8,490 1 Nontaxable returns. Specific exemptions from normal tax exceed net income. $22 $22 $5 2,558 2,558 640 3,982 3,982 995 2,194 2,194 549 3,091 3,091 773 4,353 4,353 940 4,699 4,699 851 4,907 4,907 862 4,914 4,914 775 5,326 6,873 7,596 5,326 7,600 9,346 734 1,127 856 2 $727 1,750 Glasses grouped to conceal net income and identity of taxpayer. 9, 938 17,405 1, 237 I 1 j o o TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued UTAH—Continued Tax credits Tax before tax credits Net income classes Number of returns (Thousands of dollars) 12 under 13-_ 13 under 14 14 under 1515 under 20-. 20under25 25 under 30 30 under 40_40under50 50 under 60 60 under 70- 70 under 80 ... - . ___. . _.. _ ___ ___. . 80 lindftr Qfl 90 under 100 100underl50. 150 under 200 200 under 250 250under300 300 under 400 400 under 500 500under750750 under 1,000 1,000 under 1,500 1,500 under 2,000 2,000under3,000 . 3 000 under 4,000 4,000 under 5,000 5,000 and over Classes grouped 2 Total Nontaxable returns l Taxable returns _ .._ _ _ Net income Tax after tax credits Normal tax Surtax 12H per cent on capital net gajin from sale of assets held more than 2 years Total 25 per cent of tax on earned net income 12M per cent on capital net loss from sale of assetvS held more than 2 years s3 73 74 51 180 80 42 44 27 27 12 5 $908,397 997,441 738,393 3,101,019 1, 794,293 1,145,586 1,491,918 1,199, 717 1,478, 367 759, 841 355,073 $6,533 8,556 7,050 47,401 46,077 41,351 69, 639 75,715 115,257 68, 210 30,228 $5,644 6,873 5,776 31,453 22,015 16,215 20,096 16, 206 21,876 12,101 2,798 $1,782 2,573 2,521 21, 705 27,891 28,234 53,399 59,003 83,397 58, 353 24,868 4 3 5 2 1 1 380, 330 371, 556 880,122 (2) (2) 40, 703 38,826 111, 697 (2) (2) 1,813 1,795 8,242 26,415 8,193 37, 745 (2) 1,026, 514 130,478 553 2,959 126, 968 130, 480 2 13,163 59, 451, 690 881, 606 223, 971 441, 515 265,425 930, 911 38, 220 11,085 6,586 6,577 18,307, 229 41,144,461 881,606 223, 971 441, 515 265,425 930,911 38, 220 11,085 2 ( ) 2 ( ) 2 2 $8!;3 890 1,247 5, 757 3,829 3,098 4,126 3,130 2,268 2,244 275 13, 299 28, 915 66,163 (2) (2) 41, 527 38,903 112,150 (2) (2) 824 77 453 $270 4,352 16,841 2 () () 8,617 $7,426 9,446 8,297 53,158 49, 906 44, 449 73, 765 79, 561 122,114 70, 454 36, 283 ( ) u o $716 4, 589 GO 5, 780 3 o o 2 () - VERMONT Under 11 (estimated)... Under 1 (estimated) 1 under 2 * (estimated).. 1 under 2 (estimated)__. 2 under 3 i (estimated).. 2 under 3 (estimated)... 3 under 4 i (estimated).. 3 under 4 (estimated)... 4 under 5 * (estimated).. 4 under 5 (estimated) __. 5 under 6 l 5 under 6 6 under 7 i 6 under 7 7 under 8 1 7 under 8 8 under 9 i 8 under 9 9 under 10 l 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 50under 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 1 57 154 73 61 62 24 13 11 3 3 3 s 3 $77. 234 18,704 1, 558, 392 1, 959,171 2, 320, 302 2, 523,629 4, 214,932 1, 645, 715 2, 309,334 3,302,893 , 403, 643 2, 714, 514 239,118 I 2, 319,134 180,804 1,937,087 195, 238 1, 679,091 218, 887 1,162, 232 1,162, 329 734, 569 959,177 932,115 827,285 2, 661,154 1, 623,184 1, 644, 539 2,112,190 1, 064,052 701, 331 715,103 223, 304 251, 889 286,550 944,527 522, 669 531,823 1,038,182 $58 $19 1,752 1,752 439 3,310 4,413 4,413 1,103 1,722" 2,296 2,296 ""574" 3,119 "4," 158" "4," 158" 1,039 "4," 097" 4,943 4~943 4,190 5,010 5,010 "846 4,613 5,400 5, 400 787 5,098 5,765 5, 765 667 4,360 5,226 4,497 8. fiO7 8,' 424 8,569 42,203 42, 292 58, 248 102,876 68, 782 51,374 65, 913 23,738 24, 248 31, 521 107,021 74,609 4,932 5,130 3,966 7,113 6,655 6,676 26,956 20,564 21,874 31, 440 16,100 9,408 10, 703 3,827 3, 495 1,248 5,486 2, 351 $592 933 2,105 2,350 2,842 18, 912 24, 369 39,613 76,419 51,296 44,232 46, 759 19,983 17, 884 26, 305 42, 232 60, 840 $170 4,658 1,462 11,034 410 7,932 4,048 59, 735 11,791 4,,932 5,722 4,899 9,218 9,005 9,518 45,868 44,933 61,487 108,029 72,054 55,102 68,496 24,220 29,311 31,601 107, 453 74,982 572 496 402 611 581 949 3,665 2,641 3, 239 5,103 2,850 124 1,958 482 6 80 432 373 93, 184 166, 651 0, 753 2,099 82, 392 124,615 4,558 40,362 93, 703 167,076 "Nontaxuble returns. Specific exemptions from normal tux exceed net income. $77 1,313 2 519 j 425 Classes grouped to conceal net income and identity of taxpayer. O CO $50 422 3, 004 625 5, 057 2 o o TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued VERMONT—Continued Tax credits Tax before tax credits Net, income classes Number of returns (Thousands of dollars; Net income Tax after tax credits Normal tax Surtax 12K per cent on capital net gain from sale of assets held more than 2 years 25 per cent of tax on earned net income Total YlYi per cent on capital net loss from sale of assets held more than 2 years 3,000 under 4,000 4,000 under 5,000. . . 5,000 and over Total.. ___ Nontaxable returns J_ _ Taxable returns .. 9,586 $49,916, 326 $1,019,863 $230, 590 $684,673 $146,160 $1,061,423 3,919 15, 667 11, 717, 884 38,198, 442 1,019,863 230, 590 684,673 146,160 1,061,423 A * $31, 802 $9,758 31,802 9,758 m a VIRGINIA Under 11 (estimated)... Under 1 (estimated) — 1 under 2 i (estimated). 1 under 2 (estimated) - _. 2 under 3 i (estimated). 2 under 3 l(estimated) -.. 3 under 4 (estimated).. 3 under 4 (estimated) - _. 4 under 5 l (estimated).. 4 under 5 l(estimated)... 5 under 6 5 under 6 -6 under 7 J 6 under 7 7 under 8 * 7 under 8 8 under 9* Sunder 9 9 under 10 K 1,196 41 4,848 4,730 4,366 3,808 5,461 1,683 1,848 2,609 344 1,688 160 1,142 104 797 56 598 56 I $714,434 19, 699 7, 580,849 8,189,458 10, 780,889 9,004,900 19,129, 559 6,050,159 8,086, 951 11,696, 387 1, 867, 947 9,224,759 1,028, 793 7,362, 501 774, 947 5,950, 607 472, 366 5,071,953 532,644 $59 $78 $78 $19 5,544 7,392 7,392 1,848 12,099 16,131 16,131 4,032 2,138 6,412 8,550 8,550 9,501 12, 667 12,667 3,166 10,440 13, 355 13,355 2,915 11, 578 14,431 14,431 2,853 11,488 14,040 14,040 2 552 13, 160 15, 680 15,680 2,520 8 9 under 10.... 10under 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. . 50under60 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 Classes grouped 2 . . -_ . -_ _ _ _ _ . ._ . 1 4, 448,604 3,665,915 3,279,855 2,949,112 2,899,515 2, 710,206 9, 209,805 5,986, 356 3, 611,957 5, 978, 822 3,641,488 2,344,812 1,815,175 1. 285, 587 1, 776,809 474, 075 2, 830, 564 2,229,446 1,158, 435 797,940 8 14,617 14,994 20, 570 20, 917 25,263 27,484 143, 314 153,656 129,418 295, 530 233, 035 186,019 169,270 123, 591 193,578 55, 514 361, 283 337, 711 158,721 110, 547 17,456 16,090 18,937 18,133 20,825 21,540 91, 701 73,068 49,388 87,846 48,996 39, 620 27,732 10, 779 15,077 3,085 28, 317 22,075 5,039 9 (2) 8 $1,476 4,121 5,901 7,490 9,337 65,495 93,472 87,763 217,461 179,754 129,609 127,467 92, 545 130, 067 27,107 251, 542 273,293 84,584 87,635 8 ------• $4,343 12,233 23,694 18,561 24,584 53,223 25,461 84,791 45,386 69,264 34,545 8 8 17,456 17,566 23,058 24,034 28,315 30,877 157,196 166,540 137,151 309, 650 240,983 192,923 173,760 127,908 198,367 55,653 364,650 340, 754 158,887 122,189 82 2,839 .............. 2,572 2,488 3,117 3,052 3,393 13,882 12,884 7,733 13,839 $281 4,919 3,029 3,823 3,081 4,490 1,498 2,819 3,339 1,450 139 3,367 2,480 563 166 2 11, 640 8 ZP o 2, 659,646 345, 791 7,758 85,458 253,259 346,475 684 38,631 179, 293, 926 3, 201,104 725,795 1,961, 577 649, 344 3, 336, 716 112,749 22,863 18, 439 20,192 50, 969, 379 128, 324, 547 3, 201,104 725, 795 1, 961, 577 649,344 3, 336,716 1 __ 112, 749 22,863 . Total Nontaxable returns 1 Taxable returns ._ 470 350 286 236 215 187 531 268 134 173 82 43 28 17 21 5 24 13 5 3 1 _ o i WASHINGTON Under 1 * (estimated)... Under 1 (estimated) 1 under 2 * (estimated). 1 under 2 (estimated)... 2 under 3 i (estimated). 2 under 3 (estimated)... 3 under 4 i (estimated). 3 under 4 (estimated)--. i Nontaxable returns, 2,011 35 6,782 7,598 $1,117,789 20,169 10,813,787 13,319,905 $81 $108 $108 $27 8,074 10,766 10,766 2,692 6,635 15,752,604 20, 315 27,087 27,087 6,772 3, 993 14,219,925 17,735 23, 646 23,646 5,911 r exemptions from normal tax exceed net income. 2 Classes grouped to conceal net income and identity of taxpayer. Or TABLE 9.—individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued WASHINGTON-Continued Tax credits Tax before tax credits Net income classes (Thousands of dollars) 4 under 5 1 (estimated) __ _ 4 under 5 (estimated) 5 under 6 * 5 under 6 . .„ . . . . . . . . . . _ .. .. 6 under 7 1 6 under 7 7 under 8 1 7 under 8 8 under 9 1 . .. _ _.. 8 under 9 9 under 10 i _ 9 undftr10 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 - _ 40under50. _ 50 under 60 60 under 70 _ _ . 70 under 80 . 80 under 90 90 under 100 _ 100underl50 150 under 200 200under250 . 250 under 300 300 under 400 400under500 . Number of returns Net income Tax after tax credits Normal tax 3,341 5,834 332 4,236 154 2,684 80 1,870 51 1,109 41 735 545 380 329 286 181 625 264 150 161 92 48 36 30 17 14 36 14 7 3 3 $14,574,447 26,239,286 1,796,826 23,165,525 989,876 17,282,999 599, 589 13,961,721 438,499 9, 391,112 387,369 6,989,241 5,708,728 4,362,839 4,112,108 3,860,557 2,620,853 10,787,027 5,845,576 4,093,979 5,584,288 4,074,571 2,631, 489 2,344,046 2,263,209 1,426,531 1,301,975 4,445,262 2,481,035 1,610,651 795, 543 1,0%, 154 Surtax 12V£ per cent on capital net gain from sale of assets held more than 2 years Total 25 per cent of tax on earned net income 12^ per cent on capital net loss from sale of assets held more than 2 years 1 $29,172 $38,896 $38,896 32,969 43,441 43,441 $9,724 10,472 GO o 37,448 45, 276 45,276 7,828 40,843 47, 569 47,569 6,726 ! 35, 343 40,208 40,208 4,865 35, 657 35,272 35,056 42,195 47,470 36,677 212,824 166,397 158,849 303,186 258,757 213,951 210,040 233,705 151,842 138, 728 564,652 322,747 218,263 98, 916 167, 835 39, 951 36,418 32,823 37,546 41,376 30,601 148,710 83,875 62, 558 86,073 49,207 41,650 24,708 30,352 11,870 8,583 32,956 9,882 2,588 3,541 2,298 39,951 39,072 38,391 45,735 51,268 39,605 225, 677 171,984 162,567 309,962 261,925 216,562 210,941 237,891 153,352 139,245 575,679 323,295 219,016 98,942 167,966 4,294 3,800 3,335 3,540 3,798 2,928 12,853 5,587 3,718 5,440 3,168 2,237 901 893 304 512 2,371 548 753 26 131 $2, 654 5,568 8,189 9,892 9,004 76,967 88,109 100,009 220,892 202,108 151,710 145,506 175,612 107,713 84,964 350,029 137,304 110,974 18,220 122,834 $2,997 10,610 23,202 40,727 31,927 33,769 45,698 192,694 176,109 105,454 77,181 42,834 - % o O o $1,336 374 3,293 1,206 5 8,656 3 500 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._ Classes grouped 2 Total. 2 1 .,. _. Nontaxable returns l Taxable returns 1,853,455 (*) (2) 299,696 2 26,426 2 () () (2) (2) 125,982 2 () (2) 2 147,730 300,138 442 2 (*) 2 () () 2 (2) (2) () 1 (2) 12,517,316 (2) 1,600,648 (2) 14,502 () 106, 737 (2) 1,480,368 (2) 1,601,607 (2) 65,240 302,258,404 5,775,343 1,135,491 2,360,977 2,411,300 5,907, 768 117,555 14, 870 27,283 37,957 76,138,725 226,119, 679 5,775,343 1,135,491 2,360,977 2,411,300 5,907,768 117,555 14,870 959 WEST VIRGINIA Under 1 1 (estimated)... Under 1 (estimated) 1 under 2 * (estimated). 1 under 2 (estimated)._. 2 under 3 l (estimated).. 2 under 3 (estimated) _.. 3 under 4 * (estimated).. 3 under 4 (estimated)--. 4 under 5 l (estimated).. 4 under 5 (estimated)... 5 under 6 1 5 under 6 6 under 7 1 6 under 7 7 under 8i 7 under 8 8 under 9* 8under 9 9 under 10 i 9 under 10 lOunder 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 i Nontaxable returns. 1,013 50 3,839 4,419 3,080 2,978 3,646 1,047 1,609 1,919 316 1,307 173 784 107 600 78 416 75 312 317 217 172 145 113 403 198 116 132 72 46 $598, 218 24, 832 6, 021,670 7, 740,198 7, 543, 892 6,940, 007 12, 806,352 3, 769, 408 7, 021,015 8,618,872 1, 716,555 7,149, 285 1,112,144 5,052, 015 800,453 4, 523, 753 656,166 3, 527,504 715,372 3,024,810 3, 330, 656 2, 499,128 2,143, 566 1, 955,305 1,634, 728 7,162, 970 4,423,604 3,170,095 4, 513,028 3, 214,821 2, 511, 887 $82 $110 $110 4,895 6,526 6,526 1,631 11,466 11, 466 2,867 3,990 5, 319 5,319 "I," 329" 6,909 9,212 9," 212 2,303 "7," 837" 10,024 10, 024 2,187 7,489 ~9~ 242 "5," 242 1~753~ "§,"673" 10,429 10, 429 1,756 8," 535 10,074 10,074 "I," 539" 9,801 12,885 12, 021 14, 613 14, 511 13,423 101,796 109, 463 110,035 216,066 208,171 203, 392 11, 618 13, 547 10,879 12,181 11,339 9,340 61, 255 49,301 40, 218 60,653 48, 837 42,107 11,618 15,121 14,139 16, 371 16,400 14,869 111, 669 117, 590 117,075 227, 231 214, 424 210,152 1,817 2,236 2,118 1,758 1,889 1,446 9,873 8,127 7,040 10,197 5,845 4,670 Specific exemptions from normal tax exceed net income. J ow o *1 $1, 574 3,260 4,190 5,061 5,529 50,414 68,289 76,857 160,040 157.954 154.955 $6, 538 7,633 13, 090 Classes grouped to conceal net income and identity of taxpayer. 408 2,090 TABLE 9.—Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued 00 WEST VIRGINIA—Continued Tax credits Tax before tax credits Net income classes Number of returns (Thousands of dollars) 60 under 70.. 70 under 80 80 under 90.. 90underl00 _. 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 27 26 7 8 20 10 1 2 2 1 _. Nontaxable returns J Taxable returns $1, 738,460 1, 929,487 599,069 747, 480 2,341, 906 1, 685,420 (2) 542, 651 (2) (2) Tax after tax credits Normal tax $149,336 190, 363 63, 016 81,483 280, 911 220,633 (2) 62,415 (2) (2) $17, 358 19,468 3,063 1,625 20, 407 12, 463 Surtax $106,438 148,306 38,466 51,365 146,499 101,884 10, 567 (2) (2) (2) 12^ per cent on capital net gain from sale of assets held more than 2 years $31, 578 25, 733 21,924 28, 978 122, 856 107,180 (2) 51,848 (2) (2) 25 per cent of tax on earned net income Total $155,374 193,507 63, 453 81,968 289, 762 221, 527 (2) 62, 415 (2) (2) $3,388 2,603 437 442 1,670 894 $2,'65O 541 43 7,181 o ZP ._ 1, 261,235 167, 532 882 51,667 114, 983 167, 532 29, 803 136, 768,017 2, 298, 875 518, 943 1,343,315 532,341 2,394,599 81,843 13,881 13, 936 15, 867 38, 991,837 97, 776,180 2,298,875 518,943 1,343,315 532,341 2,394, 599 81, 843 13,881 WISCONSIN Under 1 l (estimated).. Under 1 (estimated)... l under 21 (estimated) 1 under 2 (estimated).. 2 under 3»(estimated) 12H per cent on capital net loss from sale of assets held more than 2 years 3 o o 5 000 and over 2 Classes grouped Total Net income 6,047 195 16, 861 14, 255 12,886 $3, 620, 104 115,693 25, 455, 154 24,832,211 32,238,419 $339 $452 $452 $113 15,416 20, 554 20, 554 5,138 2 under 3!(estimated) - _. 3 under 4p (estimated). 3 under 4 (estimated 4 under 5 1 (estimated). 4 under 5 (estimated).-. 5 under 6 * 5 under 6 6 under 7* 6 under 7 7 under 8 ! 7 under 8 8 under 9 i 8 under 9 9 under 10 L. 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 2 Classes grouped Total. Nontaxable returns Taxable returns 0,161 11,566 4,530 3, 524 5, 504 513 4,057 218 2,726 124 1,969 94 1,408 92 1,120 860 663 545 436 370 1,217 620 370 422 203 118 76 55 37 31 83 33 22 6 10 5 7 1 3 1 21, 853,448 40, 030, 280 16,169,338 15, 426, 541 24, 711, 355 2, 784, 775 22,194,815 1,407, 964 17, 651, 037 931,936 14,673, 271 798,148 11,925,871 874,872 10,628,161 9,009,002 7, 609, 725 6,796,227 5, 877, 798 5, 365, 288 20, 926, 328 13,840,987 10,105, 213 14,447, 886 8,925,450 6,453, 677 4,926, 740 4, 085, 909 3.142,983 2.927,984 9, 936, 475 5, 525, 786 4,815, 597 1,646, 283 3, 513,120 2,295,788 4,198,151 () 28, 228 | 37,638 37,638 19, 233 257643" 25, 643 20,822 27, 762 27,762 694o ~26,~639" 34,199 34,199 7,560 "30,~689" 37,434 37, 434 6,745 30,097 36, 010 36,010 5,913 35,269 li,~254" ll,~254" 5,985 38, 776 40,858 48,063 51,483 52,856 59,162 334,167 376,376 374,026 724,840 577, 010 497,439 416,852 400, 591 336, 305 342, 997 1,160, 214 700, 240 668, 473 240, 509 537,183 352, 594 697, 520 (2) 45, 578 43, 260 44, 744 45, 419 43, 850 48, 399 225, 654 195,322 150,401 239,394 140,384 88,942 44, 303 46,189 27,976 38, 352 69, 235 34, 280 23, 225 4,480 11,482 202 34,043 45, 578 47, 324 54, 375 58, 865 59, 077 66, 862 373, 594 408, 841 404,448 772,999 602, 292 520,714 438, 095 421, 720 344,118 349,579 1, 237, 247 752, 064 684, 407 259,010 539, 820 352,994 703,319 (2) () 6, 802 6,466 6,312 7,382 6,221 7,700 39,427 32,465 30,422 44, 063 24,386 15,352 9,694 8,402 4,580 5,598 9,673 6,093 3,506 365 1,955 400 1,755 $4, 064 9,631 13,446 15, 227 18, 463 147,940 213, 519 254, 047 526,398 373,829 321,411 283, 220 257,955 230,421 731, 371 430,785 423,040 211,970 337,131 233,761 475,359 (2) $7, 207 35,300 57,948 72,381 92, 311 58,187 80,806 436;641 238,142 42, 560 191,207 119,031 193, 917 (2) () t2) $4,096 896 7,928 11,549 12, 727 3,233 984 67,360 45,731 12,428 18,136 4,044 CO 6,238,317 1,051,754 313,641 1,052,452 103,044 450,934,107 10, 287,020 1,935,954 6,648, 513 2,226, 278 | 10,810,745 333,931 ' 189,794 51,925 51,119 123,568,193 327,365,914 _. 10,287,020 1,935,954 I 6,648,513 2,226,278 10,810, 745 333,931 189, 794 i Nontaxable returns. Specific exemptions from normal tax exceed net income. 9,410 29,894 | 2 708,917 Classes grouped to conceal net income and identity of taxpayer. o o TABLE 9. — Individual returns for 1929 by States and Territories and by net income classes, showing number of returns, net income, tax, tax before tax credits, and tax credits—Continued Cm O WYOMING Tax credits Tax before tax credits Net income classes (Thousands of dollars) Under 1 l (estimated) Under 1 (estimated) 1 vindftr ^ * (estimated) 1 under 2 (estimated) 2 under 3 * (estimated) 2 under 3 (estimated) 3 under 4 1 (estimated) 3 under 4 (estimated) 4 under 5 * (estimated) 4 under 5 l(estimated) 5 under 6 _ _ -____-___ 5 under 6 6 under 7 1 _-___ 6 under 7 1 7 under 8 7 under 8 8 under 9 i 8 under 9 l 9 under 10 9 under 10 - lOunderll-. - - __ __ _ 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 Number of returns 237 14 869 1,491 748 1,054 921 385 393 555 57 354 20 273 12 159 11 124 6 111 76 44 40 31 20 73 23 8 15 10 1 2 3 Net income $138,792 7,686 1,420,900 2,617,326 1,814,906 2,462,543 3,273,374 1,365,796 1,705,653 2,494,141 305,646 1,933,926 128,894 1,745,698 89,086 1,187, 213 93,893 1,050,461 56,177 1,055,115 796,703 502,488 499,294 419,095 289,858 1,253,353 508,410 220,598 516, 911 442,039 (22) () 230,333 Tax after tax credits Normal tax Surtax 12H per cent on capital net gain from sale of assets held more than 2 years 25 per cent of tax on earned net income Total $11 $30 $41 $41 1,781 2,374 2,374 593 3,126 4,168 4,168 1,042 1,591 2,121 2,121 530 1,970 2,626 2,626 656 2,304 2,874 2,874 570 3,257 3,827 3,827 570 2,689 3,049 3,049 360 3,529 3,874 3,874 345 4,601 4,005 3,371 3,573 3,492 2,679 16,211 7,594 4,200 8,873 6,860 (2) $376 605 995 1,081 994 8,635 7,643 5,556 19,017 22,459 363 329 277 290 269 305 1,478 1,023 103 669 491 2 () 5,238 21,778 4,601 4,381 3,976 4,568 4,573 3,673 24,846 15,237 9,756 27,890 29,640 (22) () 27,058 4,238 4,052 3,699 4,278 4,304 3,368 23,368 14,214 9,653 27, 221 28,919 2 (2) () 26,461 $321 (22) () 42 12^ per cent on capital net loss from sale of assets held more than 2 years 02 GO 597 o Szj O o $230 JO 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 ovpr 2 - - . . - _. 186, 710 14,912 206 7,818 7,078 15,102 190 8,140 30,813,018 188,964 95,857 96,957 7,441 200, 255 11,061 230 3,274 4,866 9, 027,321 21, 785, 697 188,964 95,857 96,957 7,441 200,255 | 11,061 230 i Nontaxable returns. Specific exemptions from normal tax exceed net income. ,, i Classes grouped Total Nontaxable returns *_ Taxable returns _._| I 2 Classes grouped to conceal net income and identity of taxpayer. O CO 3 o o 152 STATISTICS OF INCOME TABLE 10.—Individual returns for the years 1916 to 1929,1 by States and} Terri- tories, showing number of returns, net income} and tax [For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-41 UNITED STATES Net income Number of returns 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 Total 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 4,044, 327 ... Average $6,298, 577, 620 $14,412.00 13,652,383,207 3,931.00 15,924,639, 355 3, 599.00 19,859,491,448 3, 724.00 23, 735, 629,183 3,269.00 19, 577, 212, 528 2,939.00 21,336,212,530 3,143.00 24, 777,465, 658 3, 219. 00 25, 656,153,454 3,481.00 21,894, 576, 403 5,249. 00 21, 958. 505,649 5, 306. 00 22, 545,090, 553 5,496, 73 25,226, 326,912 6,196. 81 24, 800, 735, 564 6,132. 22 Tax Total $173,386,694 691,492,954 1,127,721, 835 1,269, 630,104 1,075,053,686 719, 387,106 861,057, 308 661,666,133 704,265, 390 734, 555,183 732,470, 790 830,639,434 1,164,254, 037 1,001,938,147 Average $397.00 199.00 255. 00 238. 00 148. 00 108. 00 127. 00 86.00 96.00 176. 00 177. 00 202. 52 285. 99 247. 74 ALABAMA 2,097 21,844 38, 988 40, 789 52, 984 43,009 43, 612 51,049 47, 591 26, 278 28,540 27, 992 26,891 25, 818 1916. 1917. 1918. 1919. 1920. 1921. 1922. 1923 1924 1925 1926 1927 1928 1929 $18, 469, 010 $8,807.00 73, 508, 562 3,365.00 121, 250, 953 3,110.00 133, 470, 965 3, 272.00 156, 604, 933 2, 956.00 2, 723.00 117,108, 806 126, 908, 473 2, 910. 00 159,064, 390 3,116.00 159,918,982 3, 360. 00 130,024,575 4, 948.00 136, 523,003 4, 784. 00 133,224,614 4, 759. 38 142,167, 220 5, 286. 79 122, 569,172 4, 747.43 $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 2, 087, 718 $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 $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 1921 2 1922 2 1923 2 - . 1924 2 1925 2 1926 2 1927 2 1928 2 1929 2 -- 243 4,570 7,606 9,427 9,899 $1,878,419 10, 549, 506 15,434,987 18,862,034 19,400, 775 $7, 730.00 2, 308.00 2,029.00 2,001.00 1,960.00 ARIZONA 19161917. 1918.. 1919. 1920. 1921. 1922. 1923. 1924. 1925. 1926. 1927. 1928. 1929. 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 12, 448 $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 2, 735. 00 58,273,049 41, 382,939 4, 096. 00 41, 716,578 3,970,00 45,837,158 4,144. 78 58,368,659 5,063. 64 4,883. 39 60, 788,434 $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 1,113, 774 $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 89.47 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns o f individuals are summarized on pp. 396-403. 2 Included in the State of Washington. 153 STATISTICS OF INCOME TABLE 10.—Individual returns for the years 1916 to 1929,x by States and Terri- tories, showing number of returns, net income, and tax—Continued ARKANSAS Tax Net income Number of returns Year * Total 1916 1917 1918 1919. . 1920 1921 1922.. 1923 1924 1925 1926.- . 1927 1928.. 1929 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 15,813 Average $17, 683, 678 $7,842.00 68, 296, 287 3,828.00 76, 354, 037 3, 704. 00 123, 704, 361 3, 687. 00 118,060,710 3,098. 00 92, 616, 903 2, 738. 00 95, 625, 678 2,982. 00 109, 793, 634 3,068. 00 110, 255, 418 3,107. 00 84,474, 350 4,101. 00 84,661, 070 4, 372. 00 75, 553,896 4,359.47 71, 689, 792 4,303.10 68,910,936 4, 357.87 Total Average $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, 747 712,954 $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 45.09 $3, 595, 636 20, 355,424 36, 070,926 48, 983, 856 50, 447, 505 36,438,432 43, 778, 932 39, 958, 780 37,880, 658 37,127,167 46, 238, 346 46,044,994 63, 707,136 45, 360, 278 $170. 00 112.00 175. 00 184. 00 127.00 94.00 104. 00 77.00 74.00 122.00 147. 00 $1, 055, 758 5,184,948 5.844,925 7,196, 593 6, 766,900 3,862,862 4, 869, 555 3, 267, 732 3,162, 736 2.840,926 2, 959,248 3, 307,180 4,459,057 3, 534, 404 $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. 42 113. 04 $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 23, 693, 045 $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. 02 288. 77 CALIFORNIA 21, 208 182, 232 206, 471 266, 720 396,973 386, 082 420, 823 517, 109 511,218 305,074 315, 344 315, 566 316, 738 309, 047 1916. 1917. 1918. 1919. 1920. 1921. 1922. 1923. 1924. 1925. 1926. 1927. 1928. 1929. $228, 324, 945 $10, 766. 00 632, 608, 546 3, 471. 00 701,850, 380 3, 399. 00 981,170,941 3, 679. 00 1, 329, 006, 594 3, 348. 00 1,168, 021,448 3, 025. 00 1, 357, 524, 521 3, 225. 00 1, 697,902, 803 3, 283. 00 1, 741, 063, 671 3,406. 00 1,490,419, 792 4, 885. 00 1, 571, 673, 688 4,984. 00 1, 582, 576, 258 5, 015. 04 1, 765, 573,139 5, 574. 23 1, 689, 896,424 5. 468. 09 145. 91 201. 14 146. 77 COLORADO 4,435 40, 627 54,160 57, 526 74,198 69, 676 67,463 1916. 1917. 1918. 1919. 1920. 1921. 1922. 1923. 1924. 1925. 1926. 1927. 1928. 1929. 72, 366 73, 350 35, 808 35,110 31, 727 31, 091 31, 268 $53,854,130 137,853,875 159,487,951 191,001,999 219, 277,184 174,490,980 184, 572,407 200, 572, 724 205, 087,973 150,363,411 154, 804, 655 148, 473, 486 158, 931, 875 158, 751, 528 $12,143. 00 3,393. 00 2,945. 00 3, 320. 00 2,955. 00 2, 504. 00 2, 736. 00 2, 772. 00 2, 796. 00 4,199. 00 4, 409. 00 4, 679. 72 5,111.83 5, 077. 12 CONNECTICUT 1910... 1918 . 1919 1920 1921 1922 W23 1924 . 1925 1926 1927... 1928 1929 . _ ' 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 82, 049 $133, 858, 341 $13, 781. 00 249,186, 724 3,865. 00 295, 617,840 3,418. 00 347,929, 674 3,151. 00 451, 737, 702 3, 048. 00 2, 783. 00 343, 017,180 3,128. 00 401, 720,143 473, 804, 719 3,162. 00 478,174,249 3, 334. 00 404, 498, 337 5, 423. 00 433, 776,846 5,326. 00 451, 001, 651 5, 798. 58 522, 496, 528 6,445. 56 561, 547, 753 6,844. 05 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. 154 STATISTICS OF INCOME TABLE 10.—Individual returns for the years 1916 to 1929,1 by States and Territories, showing 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 1929 - - 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 9,780 Total $57,798, 410 56,459,176 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, 477 148, 850, 300 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 15, 219. 87 Tax Total Average $3, 695, 605 9, 350,461 7,158,522 7, 495, 453 2,122, 025 1,284,365 1,833, 712 1,402, 093 2,432, 617 2, 780, 200 5,100, 884 7,970,035 10, 592,886 14, 524,946 $2,746.00 1,164. 00 699.00 467. 00 112. 00 81.00 107. 00 73.00 128. 00 304.00 548.00 860.14 1,104. 35 1,485.17 DISTRICT OF COLUMBIA 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 33, 737 50, 776 88, 616 109, 730 77, 923 75, 796 77, 836 43,293 40,024 39, 560 44,183 48, 087 $67, 334, 621 $9,891. 00 113, 499, 332 3, 364. 00 154, 963,835 3,052.00 234, 959, 904 2, 651. 00 299, 802, 574 2, 732. 00 248, 345, 804 2, 760. 00 231, 328, 739 2, 969. 00 221, 950, 528 2,928.00 253, 312, 253 3, 254. 00 200, 353, 699 4, 628. 00 198,055, 768 4,948.00 198, 938, 042 5,028. 77 227, 620, 606 5,151. 77 242, 282, 698 5, 038. 42 $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 6,027,133 7, 474, 643 6, 408, 622 $157. 00 133. 00 174. 00 100.00 86.00 86.00 107. 00 80.00 74.00 132.00 138. 00 152. 35 169.17 133. 27 $322, 636 1, 584, 917 2,367,463 4, 363,089 5, 242, 705 2, 929, 409 4, 059, 859 3, 693, 955 7, 229, 272 28, 857,801 10,415, 636 6, 047, 244 7, 714,261 5,936,377 $181.00 103.00 124.00 140.00 124. 00 69.00 98.00 74.00 112. 00 379. 00 186.00 150. 88 239.91 197. 62 $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 2, 785, 942 $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 86.28 FLORIDA 1916 1917 1918 1919 1920 1921 1922. 1923 1924. 1925 1926. 1927. 1928 1929 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 30,040 $17,401,202 $9, 781. 00 54, 378,496 3, 546. 00 63, 681,401 3, 334. 00 107,362, 976 3,451.00 141,105,124 3, 343. 00 119, 557, 316 2,830. 00 132, 047, 020 3,179. 00 156,500,260 3,155.00 250, 963, 654 3,902.00 649, 932,382 8,528. 00 322, 601, 033 5, 750. 00 206, 917, 657 5,162. 62 178,843, 603 5,561.92 164, 355,108 5,471. 21 GEORGIA 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 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 32,289 $32, 992, 965 $9,580.00 137, 775, 612 3, 601.00 148, 366,439 3, 797. 00 219, 471, 959 3, 724. 00 228, 619, 716 3,118.00 180, 311,466 2, 663.00 199, 432, 531 2, 850. 00 222, 888, 344 3,124. 00 210, 908,421 3, 366. 00 177, 203, 659 4, 737.00 171,146, 482. 4,658.00 167, 407, 479 4, 950. 25 167, 063, 587 5, 074. 68 163,181, 491 5,053. 78 i Changes in the revenue acts affecting the comparability ©f statistical data from income-tax returns of individuals are summarized on pp. 396-403. 155 STATISTICS OF INCOME TABLE 1 10.—Individual returns for the years 1916 to 1929, by States and Territories, showing number of returns, net income, and tax—Continued HAWAII Net income Total 1916 1917 1918 1919._ 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 Tax N u m b e r of returns Year . _ . Average $20, 362, 022 $17, 799. 00 6,991.00 21,888, 755 4, 728. 00 20, 054, 940 4, 076. 00 33,164, 366 4, 052. 00 55, 572,896 3, 296. 00 37, 840, 014 3, 201. 00 37,122, 696 3,448. 00 42, 829, 250 3, 745.00 46, 395, 290 4,456. 00 41,465, 375 4, 696. 00 42, 950, 279 4, 822. 58 44, 618, 510 5, 387. 07 43, 349, 731 5, 272. 96 43, 290, 997 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 8,210 Total Average $366,802 1,174, 831 1,857, 352 2,145,194 4, 075,539 1,451, 776 1, 387, 398 1, 319,276 1,481,883 944,053 1,096, 213 1,200, 544 1, 311, 756 1, 220, 345 $321.00 375.00 438.00 264.00 297.00 126.00 120. 00 106. 00 120.00 101. 00 120.00 129. 76 163.01 148. 64 839, 646 1,493,518 1,475,023 1, 086, 614 493, 658 478, 706 426,196 261,008 170, 912 184, 344 247, 272 283,172 184,325 $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 18.75 $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, 361 110, 659,199 86,825, 072 $292. 00 154. 00 230.00 235. 00 157. 00 112.00 126. 00 93.00 102. 00 181. 00 171. 00 194. 79 296.18 234. 75 $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 8, 208,031 $166. 00 70.00 110. 00 104.00 83.00 60.00 62.00 44.00 42.00 94.00 129. 00 115.82 134.01 107. 30 IDAHO 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 9,830 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 $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 38, 525, 958 $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 3, 919. 22 ILLINOIS 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, 621 369, 855 1916 1917 1918 1919 1920 1921 1922 1923. 1924. 1925. 1926. 1927. 1928 1929. $484, 290, 833 $12, 906. 00 1,119, 960, 600 3, 505. 00 3,424. 00 1, 256, 309,485 3, 938. 00 1, 662, 796,441 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 5, 324. 00 1, 995,011, 009 2, 093, 908, 574 5, 526. 87 6,403. 90 2, 392, 631,092 2, 258, 945, 768 6,107. 65 INDIANA 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 76,493 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 $74, 637, 683 261, 265,426 325, 549,440 417, 323, 251 556,061, 991 406, 242,138 426, 365, 818 510, 507, 072 461, 717, 343 344, 266, 673 358, 624,820 349,434, 464 365, 336, 866 366,846, 042 $10, 656. 00 3, 073. 00 3,113. 00 3, 201. 00 2, 933. 00 2, 703. 00 2, 778. 00 2, 854. 00 2, 944. 00 4, 287. 00 4, 650. 00 4, 555. 68 4, 846. 86 4, 795. 81 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. 62320—31 11 156 STATISTICS OF INCOME TABLE 10.—Individual returns for the years 1916 to 1929,l by States and Terri- tories, showing number of returns, net income, and tax—Continued IOWA Tax Net income Number of returns Year Total 1916 1917__ 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 _ . . 8,497 114, 970 118, 933 133, 796 183, 398 111,483 131, 870 135,864 110,404 50, 379 49,476 45, 349 40, 789 45,023 Average Total Average $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 3,924,823 $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 87.17 $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 2,547,829 $130.00 86.00 122.00 120.00 84.00 38.00 37.00 24.00 23. CO 65.00 84.00 62.99 88.92 67.84 $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. CO 5, 229.13 5, 478. 73 5, 535.07 $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 5, 076, 854 $99.00 85.00 168.00 128.00 93.00 62.00 67.00 47.00 53. CO 88.00 98.00 122.04 159. 45 146. 63 $11, 351. 00 4,157.00 4,106.00 3, 815.00 3, 420,00 2, 912.00 3, 041.00 3,170.00 3, 268.00 4, 806,00 4, 756.00 4, 699.38 4, 976. 48 4, 864. 62 $778,693 4, 936,825 9,353, 518 12, 888, 655 9, 626, 591 5, 304, 522 5, 353, 574 4,438, 454 3, 528, 511 3, 850, 206 3, 311, 535 3,174,839 4, 380,028 2,859, 568 $172.00 153.00 280.00 244.00 139.00 78.00 80.00 66.00 52.00 95.00 85.00 85.13 118. 44 81.49 $65, 604, 874 $7, 721.00 337, 283,861 2, 934.00 450, 267, 585 3, 786.00 527,162, 054 3, 940. 00 631, 560, 789 3,444. 00 313, 762, 935 2,814. 00 359, 562, 822 2, 727. 00 363, 242, 331 2, 673. 00 298, 734, 381 2, 706. 00 198, 735, 930 3,945. 00 203,015, 362 4,103. 00 190,436,034 4,199. 34 221, 881, 247 5,439. 73 222,103, 300 4,933.11 KANSAS 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 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 37, 557 $39, 638, 465 $9, 240.00 202,159,002 3, 206.00 218, 524,054 3,373.00 264, 971, 649 3,466.00 306, 413,429 3,087.00 217, 237, 297 2,447.00 211,061,984 2,428.00 215, 346, 538 2,495.00 203,034,515 2,415.00 141,511,127 4,128.00 153, 673, 206 4,695.00 157, 394, 402 4,424. 30 162, 394, 758 4, 931. 66 181, 661, 364 4,836. 95 KENTUCKY 1916. 1917. 1918. 1919. 1920. 1921. 1922. 1923. 1924. 1925. 1926. 1927. 1928. 1929. 3,887 34, 692 47,098 59, 332 78, 258 69,496 69, 666 79,091 72,119 37,315 32,821 33,004 35, 367 34,623 $38, 506, 976 124, 826, 244 166, 350,127 215, 977, 422 243, 879, 230 192, 273, 937 2C0,048, 892 214,415, 879 238,094,411 180, 217,420 169,100, 987 172, 582, 213 193, 766, 254 191, 640, 708 LOUISIANA 1916_. 1917.. 1918-_ 1919-. 1920 -_ 1921.. 1922._ 1923-1924_. 1925__ 1926__ 1927_. 1928__ 1929.- 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 35,093 $51, 274, 633 134, 349,180 137, 261, 983 201, 753, 808 237,109,145 197, 897,146 203, 664, 606 213. 802, 450 221,133, 422 195, 585, 488 185, 478, 850 175, 254,161 184,035, 325 170, 713, 998 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. 157 STATISTICS OF INCOME TABLE 10.—Individual 1 returns for the years 1916 to 1929, by States and Terri- tories, showing number of returns, net income, and tax—Continued MAINE Tax Net income N u m b e r of returns Year Total 1916 1917 _ 1918 _ 1919 1920 _ . . 1921__ 1922 1923 _. . . 1924 1925 1926 1927 1928 _ 1929 _ _ 2,823 17,112 25,104 34, 578 47, 717 44,397 43,041 48, 435 42, 254 19, 444 19, 709 18, 710 18,611 19,173 Average $30, 435, 945 $10, 781.00 66,950, 710 3, 913.00 84,033, 212 3, 347.00 112, 562, 525 3, 255. 00 143, 455, 545 3,006. 00 124, 628, 679 2, 807.00 129, 857, 441 3, 017.00 142, 964, 209 2. 952.00 135, 221, 259 3, 200. 00 97, 927, 563 5, 036. 00 107, 979,178 5,479.00 103,080, 848 5, 509. 40 111,558,275 5, 994. 21 115, 875, 339 6,043. 67 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 3, 561, 754 $132.00 144.00 170. 00 129. 00 103.00 90.00 91.00 58.00 61.00 140.00 174. 00 176.42 229/03 185. 77 $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 15, 641, 824 $249.00 216.00 253.00 254.00 188. 00 129.00 139.00 90. (JO 96.00 176.00 171.00 212. 90 247.12 227. 84 $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 57,857, 223 $337. 00 285.00 388.00 323.00 173. 00 120.00 145. CO 102.00 108.00 185. CO 166. CO 205.03 277.14 271. 23 $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 40, 599, 864 $292.00 136. 00 165. 00 3G8. 00 133.00 97. (JO 130.00 80.00 96.00 176.00 183.00 202. 49 281. 29 22S. 19 MARYLAND 9,674 56, 954 80,085 86, 373 108,000 112, 963 110, 896 127, 770 126, 226 66,152 67,160 65,099 65, 258 68, 654 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925. 1926. 1927. 1928. 1929. $121,009,054 $12, 509.00 244, 291, 849 4, 289.00 287,423, 572 3, 589.00 330, 111, 972 3,822. 00 390, 781,048 3, 618.00 368, 691,062 3, 264.00 386, 830, 235 3, 488.00 401, 259, 584 3,140.00 467, 225, 699 3, 701.00 362, 484, 950 5, 480.00 374, 758, 859 5, 580. 00 390,671,215 6, 001.19 409, 371, 465 6, 273.12 425,185, 985 6,193.17 MASSACHUSETTS 1916 1917 1918 _ 1919 1920 _ 1921 1922 _ 1923 1924 _ 1925 19261927 1928 _ 1929 _. _-- _. .._ 32, 291 156, 111 209, 786 268, 307 401, 770 388, 442 397, 241 415,100 378,049 221, 530 224,042 214, 356 215, 559 213,316 $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 1, 371, 651, 741 6, 430.14 MICHIGAN 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 _ .-- 11, 448 111, 562 135, 349 181, 662 305,075 250,147 267, 953 350, 072 323, 733 188, 669 176, 804 175, 806 179, 886 177, 918 $162, 533,104 $14,198.00 387, 824, 910 3,476. 00 415, 313,164 3, 068.00 665,475,193 3, 663.00 895, 679, 238 2, 936.00 657, 779, 854 2, 630.00 2,972.00 796,411, 946 1, 041,933,086 2, 976.00 1,045, 850, 046 3, 231.00 4, 828. 00 910, 910,113 905, 814. 790 5,123.00 5,404. 05 950,085, 831 1,066, 529, 992 5, 928. 78 1,029, 756, 680 5, 787.82 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. 158 STATISTICS OF INCOME TABLE 10.—Individual returns for the years 1916 to 1929? by States and Terri- tories, showing number of returns, net income, and tax—Continued MINNESOTA Tax Net income Number of returns Year Total 1916 1917 1918 1919 1920. .. 1921 1922 . 1923 1924 1925 1926 1927 1928 1929 . . . ----- 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 60,701 Average $93,201,384 $12,335.00 275,510,103 3,443.00 291, 074, 629 3,444.00 383,920,683 3,098.00 453,212,241 2,941.00 340,833,699 2,738. 00 348,740,625 2,838.00 372, 376,782 2,771.00 375, 588,940 2,929.00 305,945,206 4,292.00 296,414,294 4,615.00 295, 670,416 4,812.42 340,152,949 5, 599.04 337,880,743 5, 566. 31 Total Average $1,553,282 8,356,172 15,262,760 15,696,465 15,169,869 8,697,117 9,419, 301 7, 083, 527 6, 720, 567 6,125,915 6,475, 311 7, 383,307 11,925, 077 9,799,141 $206.00 104.00 181.00 127.00 98.00 70.00 77.00 53.00 52.00 86.00 101.00 120.17 196.29 161. 43 $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, 729 989,451 643,744 816,429 763,702 600,076 $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 38.25 $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 16,416, 897 $183.00 119.00 187.00 177.00 136.00 85.00 92.00 68.00 66.00 131.00 136. 00 142.50 190.45 166.89 $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 1,019, 300 $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 59.72 MISSISSIPPI 1916.. 1917.. 1918.. 1919.. 1920.. 1921. 1922.. 1923... 1924. 1925. 1926. 1927.. 1928.. 1929.. 1,440 15, 382 19,949 23,804 25, 614 26, 897 27, 851 27,213 16,985 17,196 16,964 16,140 $14, 831, 796 $10,300.00 61, 763, 713 4,015.00 70, 323,185 3, 525.00 4,254.00 101,262, 053 2, 996. 00 83,954, 352 2, 347.00 60,104,438 76, 981, 743 2,862.00 83, 494, 009 2, 998.00 82, 652,945 3,037. 00 73, 750,950 4, 342.00 64,859, 892 3, 772.00 64,878, 684 3,824.49 64,689,480 4,008.02 63,922,168 4, 074. 33 MISSOURI 1916. 1917. 1918. 1919. 1920. 1921. 1922. 1923. 1924. 1925. 1926. 1927. 1928. 1929. 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 98, 367 $147,069, 303 $11, 351. 00 3,952. 00 362,026, 687 3, 688. 00 409, 013,021 3, 756.00 470, 443, 311 3,379.00 548,130,178 499, 911, 004 2, 898.00 526, 387, 658 3,030.00 605, 275, 520 3,148.00 3, 386. 00 632, 532,962 4,895.00 533,836,188 5,153. 00 512,801,163 5, 201.85 501, 495,130 563, 951, 553 5, 679. 56 5,673.93 558,127, 649 MONTANA 1916—. 1917—. 1918—. 19191—. 1920—. 1921.... 1922—. 1923.... 1924—. 1925—. 192$—. 1927.... 1928.._. 1929.... 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 17,067 $19, 467, 019 81, 207,992 90,091,830 108, 380,657 109, 348,194 81,527,662 83, 903,851 99, 255,947 107,241,911 66, 825,486 59,289,994 69,654,023 72,908,121 71,397,232 $10,809.00 2,835.00 2,614.00 2,545.00 2, 400.00 2,209.00 2,205.00 2, 318.00 2,437.00 3,473.00 3,662.00 3,734.60 4,260.64 4,183.35 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. 159 STATISTICS OF INCOME TABLE 10.—Individual returns for the years 1916 to 1929,1 by States and Territories, showing 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 1929 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 30, 962 . Total $36, 559,607 251, 988,895 306,053, 565 287,457, 592 306, 362, 700 179,905, 513 177,969,193 195,152, 562 189, 371,665 141,877,975 134,153,838 130,131, 079 139,471, 054 140, 322, 452 Average Tax Total Average $81.00 64.00 98.00 99.00 86.00 46.00 47.00 36.00 28.00 49.00 41.00 44.38 67.12 61 99 $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 4, 532.09 $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 1,919 473 $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 4,174.29 $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, 673 356, 444 $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 68.89 $11, 272. 00 3,964.00 3, 285.00 3,069.00 2, 791. 00 2, 541. 00 2,692. 00 2,843.00 2,985.00 4,272.00 4, 369.00 4,871. 65 5,138.00 5,181.43 $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 1, 734,828 $149.00 140.00 163.00 110.00 76.00 54.00 67.00 45.00 44.00 74.00 79.00 126.00 140.95 120.97 $254,068,880 $12,896. 00 3,861.00 521,042,424 3,517. 00 653,112, 589 3, 575. 00 828,428, 672 3,293.00 977,853,627 3,184.00 856,856,058 3, 420. 00 1, 032,262, 375 3, 580. 00 1, 050, 741,177 3,926.00 1,177,421, 081 6,255. 00 943,672, 751 5, 855. 00 1, 032, 297, 571 5, 716. 56 1,117,398, 064 6,311.80 1,241, 411, 359 6,193. 04 1,212, 423, 226 $5, 545,231 25,710, 042 43,109, 648 47,321,422 43, 275,477 33,258,294 40, 982, 616 30, 552,642 31,941,148 32, 383,155 32, 858, 092 38,911,894 51,889, 941 43,956,017 $281. 00 191.00 232. 00 204. 00 145.00 124.00 136. 00 104. 00 107. 00 215.00 186. 00 199. 07 263.82 224. 53 NEVADA 1916... 1917 1918 . . 1919 1920 1921 1922 . . 1923 1924 . 1925 1926 1927 1928 1929 . . - . . . 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 5,174 $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 21, 597, 783 NEW HAMPSHIRE 1916. 1917. 1918. 1919. 1920. 1921. 1922. 1923. 1924. 1925. 1926. 1927. 1928. 1929. 1,735 10,809 17, 317 25, 601 35, 983 32, 410 31, 787 36, 876 31, 532 16, 413 15, 276 14, 484 14,132 14,341 NEW 1916, 1917. 1918. 1919. 1920. 1921 1922. 1923. 1924. 1925. 1926. 1927. 1928. 1929. 19, 701 134,960 185, 706 231, 757 296,989 269, 096 301, 834 293, 503 299, 904 150,874 176, 320 195,467 196,681 195, 772 $19, 557, 542 42, 843,296 56,889,284 78, 565, 318 100,431, 539 82,352,496 85, 577,058 104,852,122 94,132, 914 70,117, 771 66, 743,817 70, 560,949 72,610,266 74, 306, 913 JERSEY i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. 160 STATISTICS OF INCOME TABLE 10.—Individual returns for the years 1916 to 1929,1 by States and Territories, showing number of returns, net income, and tax—Continued NEW MEXICO Net income Number of returns Year 1916 1917 1918 1920 1921 1922 1923 1924. 1925 1926__ 1927 1928 1929 . _. 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 6,874 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 30, 875, 636 $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 4,491. 65 Tax 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, 430 299, 882 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 43.63 NEW YORK 93,155 $1,922, 864, 651 $20, 641.00 2, 774, 035,148 5, 672. 00 489, 089 2, 719, 713,784 4, 859. 00 559, 753 3,436, 343,179 683,085 5, 031. 00 4, 030, 623, 696 3, 847. 00 1,047, 634 3,617,757,104 3,392.00 1,066,637 4,110, 588, 989 3, 727. 00 1,102, 748 1, 221. 654 4, 565, 314,898 3, 737.00 5,144, 766,182 1,215, 640 4, 232.00 4,903, 288, 994 6, 521.00 751,941 4,984,020, 281 753,044 6, 619. 00 5,398,451,005 7, 038. 64 766,974 6,458,089, 207 8, 275.15 780,418 6, 253,465, 699 8,251. 75 757,835 1916 1917 1918 1919 1920. 1921. 1922. 1923 1924 1925 1926 1927 1928 1929 $77, 970, 521 251, 785, 795 354, 263, 417 399, 792,351 286, 607, 280 210,768,379 273,960,079 192, 311, 565 236, 774, 567 252,157,834 247,164,324 305, 210,059 451, 606,998 396, 687, 348 $837. 00 515.00 633. 00 585.00 274. 00 198.00 248.00 157. 00 195. 00 335. 00 328.00 397. 94 578. 67 523.45 $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 3,282,957 $254. 00 120.00 256.00 269.00 203.00 85.00 85.00 70.00 59.00 82.00 96.00 135.33 195.23 113. 75 $66,344 936, 862 2, 219,954 1, 360, 509 1,105,801 485, 783 453, 219 276, 288 268,090 162, 589 180,012 187,635 209,440 111, 346 $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 12.14 NORTH CAROLINA 1916. 1917. 1918. 1919. 1920. 1921 1922. 1923. 1924. 1925. 1926. 1927. 1928. 1929. 2,207 22,977 21, 738 37,185 47,342 44,161 58,009 68,191 63,864 38, 740 35, 332 33,398 30, 997 $24,825, $26 $11,249.00 84, 220,131 3, 665. 00 89,748, 811 4,129. 00 161,613,467 4, 346. 00 163, 799,837 3,460.00 127,992,951 2,898. 00 171,929, 259 2, 964.00 206, 638, 618 3,030. 00 200,888,953 3,145. 00 161, 623,754 4,172. 00 153, 231, 981 4,337. 00 155,916,827 4,668.45 161,039, 786 5,195. 33 130,352,897 4, 516. 73 NORTH DAKOTA 1916 1917 1918. 1919__ 1920 . 1921.. 1922. 1923 1924.. 1925 1926 1927__ 1928 1929 _ :... . . . 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 9,170 $9, 219,055 61, 233, 723 89, 586,415 80,190, 946 66,188, 434 43,032, 753 43, 767,089 42,973, 996 48, 689, 794 35, 695,178 33,169,117 33, 252,341 34. 878,015 31,197, 250 $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 3, 402.10 1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. 161 STATISTICS OF INCOME 1 TABLE 10.—Individual returns for the years 1916 to 1929, by States and Terri- tories, showing 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 1929 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, 479 215, 804 Average $318, 822, 511 $14,642.00 740, 406, 422 3,891.00 993,314,432 3, 236.00 1,075,115,926 3, 487. 00 1,407,388,003 3,142. 00 1,060,027,926 2,888.00 1,138,934,714 3,120.00 1, 457, 696, 567 3,148.00 1,403, 748, 590 3,358. 00 1,141,453,071 5,081. 00 1,146,495,871 4,959. 00 1,153, 756, 214 5,180. 60 1, 302, 762,001 5,962. 87 1, 259, 571,939 5,836. 65 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 43, 633, 678 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. 54 202.19 OKLAHOMA 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 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 37,000 $66,811, 462 $26,314. 00 170,751,358 3, 502. 00 163,678, 297 3, 496. 00 242,184, 301 3,938. 00 295,790, 791 3,617.00 191,816,067 2,765.00 217,555, 604 3, 019. 00 221, 293,177 3,153. 00 211, 271, 658 3,335. 00 219,960,990 5, 388. 00 223,036,805 5,948. 00 212,341, 656 5, 334. 41 211,061,345 5, 664. 40 216,346,916 5,847. 21 $4, 347, 797 $1, 712. 00 117.00 5, 682,493 163. 00 7,649, 280 198. 00 12, 207,129 166. 00 13, 548, 211 61.00 4, 206, 507 89.00 6,414,336 56.00 3,909,926 60.00 3, 794,477 169. 00 6,897,119 217. 00 8,134,654 6, 232,124 6, 446, 274 6,020, 950 156. 56 173.00 162. 73 $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 1, 663, 775 $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 59.01 $17,612,739 79,454,848 137, 781,370 128,195,161 118,750,989 84, 660,220 93, 573, 559 73, 266, 630 77,873, 521 73,364,345 76, 887,315 78, 674, 525 96, 772,465 90,694,655 $437. 00 242. 00 266. 00 238.00 177. 00 136.00 159.00 99.00 109.00 195.00 193. 00 206. 29 267. 90 249. 06 OREGON 1916. 1917. 1918. 1919. 1920. 1921. 1922. 1923. 1924. 1925. 1926. 1927. 1928. 1929. 2,800 25,071 34, 592 49,663 67, 640 62,804 61, 879 69. 123 32, 542 30, 955 33,903 29,333 28,194 $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, 541.00 161, 226, 232 2, 606. 00 189,854,013 2, 747. 00 189, 884, 373 2,848.00 132,022, 718 4,057.00 135,030,190 4,362.00 140, 739,425 4,151. 24 132,829, 673 4, 528. 34 129, 360, 587 4, 588. 23 PENNSYLVANIA 1916_ 1917_ 1918_ 1919. 19201921. 1922. 1923. 1924. 1925. 19261927. 1928. 1929- 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, 220 364,145 $643, 243, 991 $15, 966.00 1, 360, 802, 293 4,147. 00 3,414.00 1, 770,848,133 3,409.00 1,838,002, 395 3,288.00 2, 212,178,029 1, 937, 291, 858 3,119. 00 3,412. 00 2,005, 570,020 3, 347. 00 2, 478,751,471 3, 572. 00 2, 548,132,809 2,031, 305, 849 5,389. 00 5,378. 00 2,138,168, 594 5,484. 88 2,091,825,217 6,104.19 2, 204,955,406 2, 217, 958, 557 6,090. 87 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. 162 STATISTICS OF INCOME TABLE 10.—Individual returns for the years 1916 to 1929,l by States and Territories, showing number of returns, net income, and tax—Continued RHODE ISLAND Tax Net income N u m b e r of returns Year Total 1916 1917.. , 1918 1919._ 1920 1921 1922 1923 1924 1925__. 1926 1927 1928 1929 _ . . . 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 26,481 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 6,830.17 184, 531,178 6,968.44 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 7,851,363 $511.0O 368.00 410.00 281.00 220.00 192.00 187.00 99.00 138.0O 200.00 210.00 251. 44 313.67 296.4& $8, 208. 00 3,177. 00 3, 649. 00 3,826.00 3, 306. 00 2, 713. 00 2, 712.00 3,083,00 2,834. 00 3,666.00 3,842. 00 3,858, 75 4,044.47 3,798.17 $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, 731 716,628 566, 252 $64. 0O 81.00 135. 00 139. 00' 98.00 50.00 47.00 55.00 26.00 27.00 30.00 38.77 52.21 42.79> $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 3, 843. 92 $48, 563 1,171, 328 4,139, 239 3,124, 066 2, 228,187 524, 653 548, 688 350,312 306,097 192, 460 208,893 209,667 321, 516 390,886 $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 37.41 $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 5,430. 74 5,117. 36 $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 3,747,582 $94. 00 89.00 178. 0O 179. 00 116.00 65. 00 77.00 62. 00 51.00 90. 00 103. 00 119. 35 160. 51 108.11 SOUTH CAROLINA 1,204 22, 321 20, 239 37, 296 33, 044 25,160 26, 830 28, 225 28,090 15, 727 1916. 1917. 1918. 1919. 1920. 1921. 1922. 1923 1924 1925 1926. 1927 1928. 1929. 13, 809 14, 310 13, 725 13, 232 SOUTH 1916 1917 1918 1919 1920 1921 1922__. 1923 1924 _ _ 1925.-. 1926 1927. 1928 1929 _ . _ . 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 10, 449 $9,882, 947 70,917, 349 73,855, 345 142,688,832 109, 246,657 68, 255, 825 72, 755, 770 87,031, 355 79, 613, 886 57, 661, 544 53,060, 331 55, 218, 679 55, 510, 360 50, 257,416 DAKOTA $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 40,165, 070 TENNESSEE 1916. 1917. 1918. 1919. 1920 1921 1922. 1923. 1924. 1925. 1926. 1927. 1928. 1929. 4,414 31,451 38,232 50, 789 65, 054 60, 949 63, 555 69, 081 66,981 34, 689 35, 495 33, 812 34,664 $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, 682 177, 388, 337 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. 163 STATISTICS OP INCOME TABLE 10.—Individual returns for the years 1916 to 1929 f- by States and Territories, showing number of returns, net income, and tax—Continued TEXAS Net income Year Total 1916 1917 1918 1919 1920 1321 1922 1923 1924 1925 1926 1927 1928 1929 Tax N u m b e r of returns 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, 555 Average $113,278,037 $10,774.00 350, 297, 337 3,671.00 392,975, 557 3,432.00 643,172,301 3,643.00 720,720,162 3, 209 00 536,897,427 2, 682.00 545, 901, 576 2,921.00 613,494,900 3, 057,00 638,109, 285 3,311. 00 496, 820,449 4, 539.00 547, 562, 501 4,914. 00 560, 322, 568 4, 892.19 580, 239,493 5,168.11 592, 518, 704 5, 217. 90 Total Average $2,643,697 13,447,453 21, 575, 479 32, 302, 280 25,400,849 12,667,894 14,119,655 10,678, 022 10,235,806 9, 766, 688 12,681, 529 12,909,842 14,401, 968 12,866,950 $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. 28 113.31 $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 1,095,839 881,605 $133. 00 93.00 73.00 6000 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 1,019,863 $332.00 201.00 183.00 153.00 118.00 65.00 88.00 61.00 47.00 96.00 95.00 102.43 112.38 106.39 $593,304 3,929,273 7,674, 725 9,020,237 7,404,201 4,161,116 4,919,485 3,669, 294 3,313,896 2, 981,412 3,495,042 3,611,135 4,408,983 3, 201,104 $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 82.86 UTAH 1916. 1917. 1918. 1919. 1920 1921. 1922 1923. 1924. 1925. 1926. 1927. 1928 1929. 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 13,163 $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 67, 744, 653 2, 479.00 79,943,306 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 58,809, 296 4,434 42 59, 451, 690 4,516. 58 VERMONT 1916 1917 1918 1919 1920 1921 . . 1922 1923 1924 1925 1926 1927 1928 1929 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 9,586 $14,628,955 $13, 299.00 29,540,804 4,070. 00 34,063,265 3,418.00 46,204,506 3,405. 00 59,303,302 3,088. 00 47,561, 557 2,680.00 51, 653, 367 2,886.00 " 64,800,009 2,979.00 63,630, 620 3,086. 00 45,857,160 4, 797.00 42, 209,083 4,882.00 41,842, 221 5,060.74 48, 086,175 5,118.82 5, 207.21 49,916,326 VIRGINIA 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929- . 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 38,631 $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 2, 732.00 208,331, 701 207, 277,342 2,898,00 242,586,945 3,132. 00 231,055, 514 3, 227. 00 4, 539. 00 170,257,017 4, 657.00 176,024,673 172, 239,863 4,606- 21 181, 750, 013 4,831.33 179, 293, 926 4, 641.19 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. 164 TABLE STATISTICS OF INCOME 10.—Individual returns for the years 1916 to 1929,l by States and Territories, showing number of returns, net income, and tax—Continued WASHINGTON Tax Net income Number of returns Year 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 _. *__ 2 2 2 2 2 2 2 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 65, 240 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, 593 302, 258, 404 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 4, 633. 02 $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 5, 775, 343 Average $145.00 78.00 102. 00 102.00 61.00 42.00 42.00 29.00 23.00 35.00 45.00 46.84 67.48 88.52 WEST VIRGINIA 1916. 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 29, 803 1917. 1918 1919. 1920 1921 1922. 1923. 1924. 1925. 1926. 1927. 1928. 1929. $30,170,809 $11, 717. 00 106, 061, 550 3, 750. 00 156, 557, 747 3, 203. 00 147, 949, 092 3, 276. 00 287, 729,460 2, 987. 00 207,157, 054 2, 752. 00 196,777,359 2,831. 00 260, 343, 202 2, 917. 00 226, 999, 720 3, 025. 00 144, 777, 469 4,043. 00 141,396,917 4, 345. 00 139, 696,175 4, 298. 34 140,128, 751 4, 572. 94 136, 768, 017 4, 589. 07 $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 2, 298,875 $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 77.14 $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 10, 287, 020 $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 $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, 644 372,128 188,964 $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 23.21 WISCONSIN 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, 485 103, 044 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 $87, 614, 595 $10, 606. 00 228,190, 253 3, 234. 00 290,199, 685 3,064. 00 337, 851, 344 3,194. 00 436, 436, 810 2, 901. 00 379, 754, 222 2, 558. 00 401, 670, 058 2, 502. 00 547, 039, 928 2, 819. 00 496, 659, 728 2, 770.00 418, 618, 008 3, 789. 00 407, 642, 742 4,107. 00 436, 579, 613 4, 324. 45 453, 394, 323 4, 603. 69 450, 934,107 4, 370.13 WYOMING 1916 1917 1918 1919 1920 1921 1922 1923 1924 1925 1926 1927 1928 1929 _ 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 8,140 $6, 523, 28, 855, 26, 413, 52, 463, 63, 244, 51, 051, 48, 826, 57, 376, 60, 751, 33, 481, 31, 750, 31, 297, 33, 233, 30, 813, 787 603 937 959 529 629 743 054 853 518 581 698 249 018 $9, 694. 3, 766. 3, 377. 2, 859. 2, 572. 2, 278. 2, 225. 2, 468. 2, 647. 3, 239. 3, 556. 3, 528. 3, 854. 3, 785, 00 00 00 00 00 00 00 00 00 00 00 49 47 38 i Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of individuals are summarized on pp. 396-403. * Includes Alaska. 165 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns [For description of the method of compiling these data, see p. 17] ALABAMA County and city Number of returns Autauga: Prattville Miscellaneous... Total 139 Total. Blount: Oneonta Miscellaneous.. 86 Total. Bullock: Union Springs. Miscellaneous.. 30 TotalButler: Chapman Georgiana Greenville Miscellaneous.. 48 Total. -. 112 Calhoun: Anniston Jacksonville Oxford Piedmont Miscellaneous- 497 23 12 27 13 18 120 14 152 Chambers: Five Points Lafayette Lanett Miscellaneous- Total.... Choctaw: Miscellaneous - Total 83 Total Total Coffee: Elba Enterprise Miscellaneous Total 39 Colbert: Sheffield. Tuscumbia Miscellaneous 176 125 21 Total 322 Conecuh: Evergreen. _ Miscellaneous 76 20 47 31 — Elmore: Wetumpka Miscellaneous.. Escambia: Atmore Brewton -M i scellaneous.. Total _-Etowah: Alabama City. Altoona Attalla Gadsden Miscellaneous- 159 Crenshaw: Brantley Luverne... Miscellaneous Total 37 Cullman: Cullman Miscellaneous 105 10 Total 115 Dale: Ozark Miscellaneous.. Total 49 Dallas: Selma Miscellaneous 614 48 Total 662 60 66 25 151 37 5 63 423 5 533 Total Fayette: Fayette Miscellaneous.. Total Total. Covington: Andalusia— Florala Opp Miscellaneous Total Number of returns Total Cleburne: Heflin Miscellaneous Coosa: Miscellaneous Total. County and city De Kalb: Fort Payne Miscellaneous.. Clay: Ashland Lineville Total. Barbour: Clayton Eufaula... Miscellaneous.. Total. Bibb: West Blocton.. Miscellaneous.. Chilton: Clanton Miscellaneous Number of returns Clarke: Jackson... Thomasville Miscellaneous TotalBaldwin: Bay Minette... Fairhope Miscellaneous- Total Cherokee: Miscellaneous County and city - Franklin: Red Bay Russell ville Miscellaneous.Total Geneva: Geneva Hartford Samson _ Miscellaneous.. Total Greene: Eutaw Miscellaneous.. 46 52 13 36 3 52 17 17 24 5 63 41 16 Total Hale: Greensboro Miscellaneous- 42 27 69 Total Henry: Abbeville Headland Miscellaneous.. Total — Houston: Dothan MiscellaneousTotal 13 15 1 228 15 243 166 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing ?iumber of returns—Continued ALABAMA—Continued Number of returns Jackson: Bridgeport Scottsboro Miscellaneous.. Total 10 ( 30 i 16 i Marion: Gum Winfleld Miscellaneous 11 13 8 Total 32 56 Jefferson: Birmingham. _. Bessemer Brighton Fairfield Leeds Miscellaneous.. 11,639 563 17 302 32 172 Total. 12, 725 Lamar: Sulligent Miscellaneous.. Total Lauderdale: Florence Miscellaneous.. Marshall: Albertville Boaz Guntersville Miscellaneous.. . . . Total Mobile: Citronelle Mobile Prichard Miscellaneous 7 i Total 13 ; Lee: Auburn Opelika Phenix C i t y . - . Miscellaneous.. Total _. 2,904 Total 133 27 5 65 Montgomery: Montgomery Miscellaneous 2,414 30 Total 2,444 191 Limestone: Athens Miscellaneous.. 92 Total. _. 13 2,759 16 116 Monroe ville M iscellaneous 32 34 22 40 4 100 262 I Monroe: Frisco City . 5 i 267 TotalLawrence: Miscellaneous Number of returns County and city to to >-• County and city Lowndes: Fort Deposit... Miscellaneous.. Total Macon: Tuskegee Miscellaneous Morgan: Decatur Hartselle Miscellaneous 346 34 11 Total 391 Perry: Marion Uniontown M iscellaneous _ 58 40 3 101 Pickens: Aliceville Miscellaneous 22 26 Total Total 48 427 30 Total 29 162 5 457 Pike: Brundidge Troy Miscellaneous Total Total .-. 120 48 168 11 Randolph: Roanoke ._ Miscellaneous Total 196 48 1 49 Number of returns Russell: Miscellaneous.. St. Clair: Miscellaneous_ 29 Shelby: C olumbiana Montevallo Vincent Miscellaneous 13 16 54 Total 90 Sumter: Livingston York Miscellaneous.. Total 28 47 34 109 Talladega: Sylacauga Talladega Miscellaneous.. 81 138 32 Total . 251 Tallapoosa: Alexander City Camp Hill Dade ville Miscellaneous 51 5 12 2 Total. 70 Tuscaloosa: Northport Tuscaloosa Miscellaneous.. 22 533 71 Total. 626 Walker: Carbon Hill.... Cordova Dora Jasper Miscellaneous.. Total Total Madison: Huntsville Miscellaneous Marengo: Demopolis Miscellaneous.. County and city Washington: Miscellaneous Wilcox: Miscellaneous. . Winston: Haley ville Miscellaneous Total Total Alabama. _. Returns, Form 1040, showing no net income, not included in general tables Total in general tables 32 22 19 142 99 314 25 ~86 26 2 28 26, 574 756 25,818 167 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued ARIZONA Number of returns County and city Apache: St Johns Miscellaneous 4 64 Total 68 Cochise: Bisbee Douglas 567 502 131 105 214 Warren M iscellaneous Total 1, 519 Coconino: Flagstaff Williams Miscellaneous Total 372 446 79 499 171 Miscellaneous. . . Greenlee: Clifton Morenci Miscellaneous Total Maricopa: Buckeye Chandler Glendale Mesa. Phoenix Scottsdale Tempe M iscellaneous .. 1,195 _. __ 74 32 Total 106 Number of returns ! Pinal: Casa Grande Florence Ray Superior 225 1 Miscellaneous... Total 15 ' Santa Cruz: 56 34 80 157 66 393 67 i 107 Miscellaneous 184 ; 3,582 1 Total 36 ! Yavapai: 119 144 Clarkdale 4, 254 Kingman M iscellaneous 136 59 Total Navajo: Holbrook Winslow Miscellaneous Total 195 .. 68 364 18 450 Pima: Graham: Safford M iscellaneous County and city 129 21 - 238 Total 93 41 I Mohave: GilaGlobe Hayden Total Number of returns County and city 194 1 609 48 Miscellaneous Total 1, 851 Cotton wood Jerome PrescottMiscellaneous Total Yuma: Somerton Yuma Miscellaneous Total Residents of other States. Total Arizona Returns Form 1040 showing no net income, not included in general tables .. Total in general tables 259 26 285 137 28 471 480 138 1,255 22 280 39 341 222 12,731 283 12,448 ARKANSAS Arkansas: De Witt Stuttgart Miscellaneous 62 223 60 Total 345 Ashley: Crossett Hamburg Miscellaneous 35 32 65 Total 132 Bradley: Baxter: Cotter _ Miscellaneous 13 9 Total 22 Benton: Bentonville Rogers Siloam Springs Miscellaneous. 35 91 43 31 Total 200 Boone: Harrison Miscellaneous 45 3 Total 48 Warren Miscellaneous Total Cleburne: Heber Springs Miscellaneous Total 119 Cleveland: Miscellane16 ous Columbia: 15 Magnolia Miscellaneous 38 I 7 Total. 60 Con way: Morrilton.. 40 Miscellaneous 53 Total 65 ! 8 Craighead: Jonesboro 166 Monette Miscellaneous ._ 111 Total 31 20 Crawford: Van Buren. 162 Miscellaneous Total 28 19 Crittenden: Earl 28 Miscellaneous 11 86 Total 110 9 _. Calhoun: Miscellaneous. Carroll: Berryville Eureka Springs Miscellaneous Total Chicot: Dermott Eudora Lake Village. Miscellaneous Total Clark: Arkadelphia Gurdon. Miscellaneous Total Clay: Corning Piggot Rector Miscellaneous Total - - 25 1 26 U 84 35 119 92 4 96 355 11 36 39® 114 31 147 45 130 157 168 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued ARKANSAS—Continued County and city Number of returns Cross: Parkin Wynne MiscellaneousTotal. Dallas: Fordyce Miscellaneous.. Total. 173 122 128 703 4 707 Grant: Sheridan Miscellaneous.. 21 131 4 929 62 991 83 Lafayette: Lewis\rille Stamps MiscellaneousTotal. 129 19 148 38 Logan: Boone ville Paris MiscellaneousTotal. 53 Total.. 135 Hempstead: Hope Miscellaneous 179 20 Madison: Miscellaneous Marion: Miscellaneous._ Total 199 Miller: Texarkana Miscellaneous.. Total 494 22 516 Mississippi: Blytheville Leach ville_ _ Luxora Manila.. Osceola Wilson Miscellaneous. 268 22 27 18 103 32 56 Total. 526 Hot Springs: Malvern.. Howard: Dierks Nashville Miscellaneous Total. Independence: Bates ville Miscellaneous 110 26 Total 136 Number of returns Monroe: Brinkley Clarendon M iscellaneous. . Total 62 43 37 Montgomery: Miscellaneous Nevada: Prescott Miscellaneous Total Ouachita: Bearden Camden Stephens Miscellaneous.. Total. Phillips: Helena West Helena... Miscellaneous.. Total Little River: Ashdown Foreman M iscellaneous. Total Lonoke: England Lonoke MiscellaneousTotal. County and city 20 81 14 95 14 241 23 44 322 Perry: Miscellaneous Lawrence: Hoxie Walnut Ridge_ MiscellaneousTotal. Lincoln: Miscellaneous. . Fulton: Miscellaneous. Total. 179 Lee: Marianna MiscellaneousTotal. Total Greene: Paragould Miscellaneous.. Total. Johnson: Clarksville Coal Hill Miscellaneous— Total. Total Franklin: Ozark Miscellaneous.. Garland: Hot Springs Miscellaneous Total. 126 53 Jefferson: Pine Bluff Miscellaneous.. 95 ! Total. Total. Miscellaneous- Jackson: Newport Miscellaneous 136 Drew: Monticello Miscellaneous- Faulkner: Conway Number of returns Izard: Miscellaneous Desha: Arkansas City Dumas McGehee Miscellaneous Total. County and city 187 426 55 73 554 Pike: Glenwood M iscellaneous-. Total 7 16 23 Poinsett: Harrisburg Lepanto Marked Tree.. Trumann Miscellaneous.. '&> Total 30 44 42 43 40 199 Polk: Mena Miscellaneous.. Total Pope: Atkins Russellville.... M iscellaneous.. Total Prairie: Des Arc Miscellaneous Total Pulaski: Levy. Little Rock North Little Rock. M iscellaneous Total Randolph: Pocahontas M iscellaneous Total St. Francis: Forrest City Miscellaneous Total. 37 9 46 28 103 8 139 12 62 74 7 3,645 348 46 4,046 21 1 22 138 69 207 169 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued ARKANSAS—Continued Number of returns County and city Saline: Bauxite.. Benton Miscellaneous 21 65 1 Sharp: Miscellaneous Stone: Miscellaneous Union: Calion ._ . . El Dorado 87 Griffin Huttig Norphlet 17 I Smacko ver 2 Miscellaneous Total Scott: Waldron Miscellaneous Total County and city .-. 19 Searcy: Miscellaneous... 6 Sebastian: Fort Smith Hartford,. Miscellaneous 1,018 11 39 Total 1,068 Sevier: De Queen Horatio _ Miscellaneous 90 6 14 Total 110 Total VanBuren: Miscellaneous - Number of returns County and city 9 7 White—Continued. Searcy Miscellaneous. 12 885 8 27 53 130 48 1,163 6 Number of returns 114 42 Total 230 Woodruff: Augusta Cotton Plant Miscellaneous 48 40 33 Total. 121 Yell: Dardanelle... Miscellaneous 21 35 Washington: Fayetteville Springdale Miscellaneous 196 38 21 Total. 255 Returns, Form 1040, showing no net income, not included in general tables 552 16 34 24 Total in general tables 15,813 White: Bald Knob Beebe Judsonia Total Total Arkansas... 56 16,365 CALIFORNIA Alameda: Alameda Albany Berkeley. Emeryville Hayward Livermore Niles •Oakland Piedmont Pleasanton San Leandro Miscellaneous 2,365 105 6,754 96 409 247 47 16,231 1,349 85 475 377 28, 540 Total Amador: Jackson Miscellaneous 81 151 Total 232 Butte: Chico Gridley.. Oroville Miscellaneous 507 105 285 136 ._ 1, 0331 Total Calaveras: San Andreas Miscellaneous __ Total Colusa: Arbuckle Colusa Miscellaneous Total 32 149 181 65 228 200 Contra Costa: Antioch. Bay Point Concord Crockett El Cerrito Martinez Pittsburg Richmond Walnut Creek Miscellaneous Humboldt: Arcata Eureka Fortuna Miscellaneous. Total Imperial: Brawley Calexico Calipatria El Centro Holtville Imperial Miscellaneous. Total Del Norte: Crescent City Miscellaneous. Total Eldorado: Placerville Miscellaneous Total Fresno: Clovis Coalinga Fowler Fresno Kingsburg Reedley Sanger Selma M iscellaneous Total. Glenn: Orland.-. Willows Miscellaneous. Total 116 ! 161 53 Total Inyo: Bishop Miscellaneous. Total 44 361 46 3,135 68 141 145 131 415 4,486 64 209 85 358 Kern: Bakersfield—. Delano Fellows Maricopa Taft Wasco Miscellaneous. Total Kings: Corcoran Hanford Lemoore Miscellaneous. Total 163 874 55 528 1,620 448 285 583 111 138 1,741 104 114 218 131 111 155 814 89 542 3,931 127 399 97 43 666 170 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties,, cities, and townships, showing- number of returns—Continued CALIFORNIA—Continued County and city Number of returns Lake: Lakeport Miscellaneous.. Total Lassen: Susanville Westwood MiscellaneousTotal. Los Angeles: Alhambra Arcadia Artesia Avalon... Azusa Baldwin ParkBell. Bellflower. Belvedere Beverly Hills Burbank Claremont Compton Covina Culver City Downey El Monte El Segundo Gardena — Glendale Glendora. Hawthorne Hermosa. Huntington Park.. Tnglewood Lancaster La Verne Lawndale Lennox Lomita Lons Beach ... Los Angeles City.. Lynwood Manhattan Maywocd Moneta Monrovia Montebello Monterey Park... Montrose Newhall Norwalk Pomona Pasadena Puente— Redondo Rosemead San Dimas San Fernando Santa Fe Springs.. San Gabriel San Marino Santa Anita. Santa Monica Sherman. _. Sierra Madre Southgate South Pasadena— Torrance Tujunga Vernon _. Walnut Whittier 75 122 197 228 228 24 480 1,524 209 88 132 158 88 267 155 14 2,775 548 355 362 442 400 196 210 134 176 3,833 227 111 198 1,398 756 88 177 48 5 132 7,880 87,193 175 89 177 28 578 263 177 89 41 154 879 7,384 177 351 88 109 353 62 418 529 5 2,316 228 199 354 1,254 400 88 48 132 1,341 Number of returns County and city Los Angeles—Contd. Willow brook. Wilmar Miscellaneous Total . Mad era: Madera— Miscellaneous. 132,314 Total. Marin: Corte Madera.. Larkspur Mill Valley.... Ross San Anselmo... San Rafael Sausalito. Miscellaneous- 331 Total 2,118 Mariposa: Miscellane- j OUS— i Mendocino: Fort Bragg Ukiah Willits. Miscellaneous 105 j I Total. Modoc: Alturus MiscellaneousTotal. Total . Total . Placer: Auburn Lincoln Roseville Miscellaneous- Total. Sacramento: Folsom City... Isleton.. Sacramento Miscellaneous- Mono: Miscellaneous._. Monterey: Carmel King City Monterey Pacific Grove.. Salinas Miscellaneous.. Total Nevada: Grass Valley... Nevada City... Truckee.. Miscellaneous.. Orange: Anaheim Balboa Brea Buena Park Costa Mesa El Modena Fullerton Garden Grove Huntington Beach. Laguna Beach La Habra Newport Beach Orange Placentia Santa Ana Seal Beach Tustin... Miscellaneous Total . Plumas: Miscellaneous. Riverside: Banning Beaumont Blythe Coachella. Corona Elsinore Hemet Indio Norco Palm Springs.. Perris Riverside San Jacinto Miscellaneous- Total . Merced: Gustine Los Banos Merced Miscellaneous- Total Napa: Calistoga Napa St. Helena Miscellaneous- County and city 2,306 Total San Benito: Hollister Miscellaneous Total. San Bernardino: Barstow__ Bloomington Chino Colton Cucamonga Etiwanda Fontana Needles _ Ontario Redlands Rialto San Bernardino. Number of returns 1,022 88 155 89' 48 1 1,031 132" 390 131 264 48 713 153 2,302 48 132 230 6,977 171 108. 304 278861 ~362- 36 28 176 88 132 no 11 88. 27 1,600> 88. 297 2,807 61 42* 5, 320. 521 5,944342* 92. 434 23, 132 262 8* 25 89 262 529 877 88 l,340» 171 STATISTICS OP INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued CALIFORNIA—Continued County and city Number of returns San Bernardino—Contd. Upland Victor ville Yucaipa Miscellaneous Total. 374 43 17 650 4,887 San Diego: Carlsbad Chula Vista.... Coronado El Cajon. Encinitas Escondido La Mesa National City.. Oceanside San Diego San Ysidro Miscellaneous- 45 177 307 48 44 158 109 132 132 7,336 25 561 Total. 9,074 San Francisco: Francisco San __. San Joaquin: Lodi Manteca Stockton Tracy Miscellaneous.. Total San Luis Obispo: Arroyo Grande Atascadero.. Paso Robles Pismo Beach San Luis Obispo Miscellaneous Total. San Mateo: Burlingame Daly City. Redwood City San Bruno. San Carlos San Mateo South San Francisco Miscellaneous Total Santa Barbara: C ar pinteria Lompoc Montecito.. Santa Barbara Santa Maria Miscellaneous Total 62320—31 County and city Santa Clara: Gilroy Los Gatos. Mayfleld. Mountain View... Palo Alto San Jose Santa Clara Sunnyvale Miscellaneous 221 361 59 171 1,596 3,689 247 87 538 Total.... 6,969 Santa Cruz: Santa Cruz. Watson ville Miscellaneous Total.... 302 4,182 49 48 177 32 591 196 1,093 1,558 124 551 106 46 1, 254 190 532 4,361 156 219 13 2,985 532 402 4,307 12 703 665 127 1,495 22 239 102 Total 363 Siskiyou: Dunsmuir Mount Shasta Weed Yreka Miscellaneous Total. Solano: Benicia Dixon Fairfield Rio Vista Vaca ville Vallejo Suisun MiscellaneousTotal Sonoma: Healdsburg Petaluma Santa Rosa Sebastopol Miscellaneous.. Total. Stanislaus: Modesto Newman Oakdale Turlock Miscellaneous.. Total. County and city Sutter: Yuba City Miscellaneous 228 66 94 104 375 867 136 132 45 190 152 874 139 105 1,773 247 874 798 171 400 2,490 219 100 285 384 1,957 228 165 Total 94 190 Total 364 Tulare: Dinuba Exeter Lindsay Porter ville Tulare Visalia.. Miscellaneous Total. 97 Number of returns Tehama: Corning R e d Bluff... Miscellaneous T r i n i t y : Miscellaneous.. Shasta: Anderson Redding Miscellaneous Sierra: Miscellaneous. 494 74 Number of returns Tuolumne: Sonora Miscellaneous.. Total Ventura: Fillmore OjaL. Oxnard Piru Santa Paula... Saticoy Ventura MiscellaneousTotal Yolo: Davis Woodland MiscellaneousTotal Yuba: Marys ville Miscellaneous- Total. 46 124 209 323 380 437 513 307 2,293 199 203 402 287 175 464 33 439 30 1,307 408 3,143 85 418 334 837 494 76 570 Total California... 318,603 Returns, Form 1040, showing no net income, not included in general tables 9,556 Total in general tables 309,047 172 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued COLORADO County and city Number of returns Adams: Brighton Miscellaneous- 77 152 Total. Alamosa: Alamosa Miscellaneous.. 229 Total. Arapahoe: Englewood Littleton Miscellaneous.. 200 193 7 106 114 Total Archuleta: Miscellaneous Baca: Springfield Miscellaneous Total. Bent: Las Animas MiscellaneousTotal. Boulder: Boulder Lafayette Longmont Louise ville Miscellaneous., 34 46 134 42 176 476 42 251 35 33 Total Chaffee: Salida Miscellaneous.. 837 Total . Cheyenne: Miscellaneous Clear Creek: Idaho Springs.. Miscellaneous.. 245 Total. Conejos: Miscellaneous. Costilla: Miscellaneous.. 219 26 27 49 Total. Fremont: Canon City Florence Miscellaneous- Custer: Miscellaneous100 87 187 Number of returns 2,066 53 2,217 222 112 40 Total Garfield: Glen wood Springs. _. Rifle Miscellaneous 374 Total. Gilpin: Miscellaneous... Grand: Miscellaneous— Gunnison: Crested Butte Gunnison Miscellaneous 198 Total . Hinsdale: Miscellaneous Huerfano: Walsenburg Miscellaneous Total . Jackson: Miscellaneous.. Jefferson: Arvada.. Edgewater Golden. MiscellaneousTotal. 103 46 49 18 57 24 122 57 203 151 93 72 113 102 385 Kiowa: Miscellaneous. __ Kit Carson: Burlington Miscellaneous Lake: Lead ville Miscellaneous... Total La Plata: Durango Miscellaneous- Total. El Paso: Colorado Springs... Manitou Miscellaneous Total. Crowley: Ordway Miscellaneous Delta: Delta Miscellaneous Total . Denver: Denver Dolores: Miscellaneous. _ Douglas: Miscellaneous. Eagle: Miscellaneous Elbert: Miscellaneous... County and city Total Larimer: Fort Collins-.. Loveland MiscellaneousTotal Las Animas: Aguilar Delagua Trinidad MiscellaneousTotal. County and city Number of returns Lincoln: Limon Miscellaneous 48 52 Total.... 100 Logan: Sterling Miscellaneous 283 53 Total 336 Mesa: Fruita Grand Junction Miscellaneous 14 437 97 Total Mineral: Miscellaneous. 548 ~15 Moffat: Craig Miscellaneous Total Montezuma: Miscellaneous- 122 Montrose: Montrose M iscellaneous 250 56 72 16 88 Total 306 Morgan: Brash Fort Morgan Miscellaneous 111 225 47 Total 383 Otero: La Junta Rocky Ford Miscellaneous 321 137 70 528 Total Ouray: Miscellaneous.. 65 222 22 244 228 29 257 ~~39 •• • , Park: Miscellaneous. _. 47 Phillips: Haxton Holyoke Miscellaneous Total Pitkin: Aspen Miscellaneous 35 38 6 79 30 7 Total 37 791 Prowers: Lamar Miscellaneous 186 62 Total 248 16 32 425 125 Pueblo: Pueblo Miscellaneous 1,726 31 598 Total 1,757 478 146 167 173 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued C OLOE AD 0—Continued Number of returns County and city Rio Blanco: Meeker Miscellaneous.. TotalRio Grande: DelNorte Monte Vista... Miscellaneous- 69 219 3 Total. 291 Routt: Oak Creek Steamboat Spring Miscellaneous Number of returns County and city San Juan: Silverton MiscellaneousTotal. San Miguel: Micellaneous Sedgwick: Julesburg Miscellaneous.. Total. Summit: Miscellaneous.! Teller: i Cripple Creek i Victor -I M iscellaneous Total f Washington: \~ Akron j Miscellaneous .1 Total. Total Saguache: Center Saguache MiscellaneousTotal. 49 104 153 County and city Weld: Eaton Fort Lupton Greeley _ Windsor Miscellaneous Total.... 75 32 Yuma: Wray Yuma Miscellaneous Total Total Colorado.... 106 Number of returns 130 71 538 63 335 1,137 53 37 20 110 32,168 Returns, Form 1040, showing no net income, not included in general tables 900 Total, in general tables 31,268 CONNECTICUT .Fairfield: Bethel.. Bridgeport Danbury Darien Easton airfid Fairfield Greenwich i Monroe New Canaan Newtown Norwalk Redding. Ridgefield Shelton Stamford Stratford Trumbull Westport Wilton..-. Miscellaneous.. 162 7,138 1,517 468 1 I ! I | 37 483 121 26 Total 20, 764 Hartford: Avon Berlin 57 165 97 Bloomfleld Bristol Burlington Canton East Granby East Hartford East Windsor Enfield Farmington... Glastonbury Granby Hartford M anchester New Britain Newington Plainville Rocky Hill Simsbury Southington.. South Windsor Suffield 689 2,668 38 423 120 1,: 35 233 437 3,521 788 i 1,273 2 91 24 700 132 394 330 237 30 12,667 1,002 2,746 75 259 65 213 316 52 159 Hartford—Continued. West Hartford Wethersfi eld. Windsor..Windsor Locks M iscellaneous Total Litchfield: Kent Litchfield New Hartford New Milford Norfolk. — North Canaan. Plymouth Salisbury Sharon Thomaston Torrington Washington Watertown Winsted. Woodbury. Miscellaneous Total 2,097 New London: Colchester... East Lyme.. Groton Jewett City and Griswold. , Lebanon Ledyard Montville New London North Stonington...] Norwich \ Old Lyme Sprague. ; Stonington Waterford Miscellaneous Total. 25,265 - 320 428 102 Total. Middlesex: Chester Clinton.. CromwelL. Durham East Haddam East Hampton Essex Haddam Middlefield Middletown Old Saybrook Portland.. Saybrook West Brook Miscellaneous 3,428 New Haven: Ansonia Beacon Falls Branford Cheshire Derby East Haven Guilford ___ Hamden i 606 Madison 88 Meriden i 2,080 Middlebury I 57 Milford i 545 Naugatuck.. _.| 677 New Haven...I 10,812 North Branford ! 21 North Haven 118 Orange.. J 64 Oxford. J 2 Seymour ! 277 Southbury... • 30 Wallingford i 753 Waterbury I 5,096 West Haven 1,104 Woodbridge J 50 Miscellaneous i 11 Total _j 24,787 _ ..-.I 28 60 200 118 6 17 60 1,589 10 1,377 37 68 444 87 84 4,185 174 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929y by counties, cities, and townships, showing1 number of returns—Continued CONNECTICUT—Continued Number of returns County and city Tolland: Coventry Ellington Mansfield Rockville and Vernon _ Somers. Stafford Tolland Willington Miscellaneous 26 21 29 341 35 196 12 28 39 Total 727 Number of returns County and city Windham: Brooklyn Daniels on and Killingly... Plainfield Pomfret Putnam Sterling Thompson Willimantic and Windham_ Woodstock Miscellaneous Total Number of returns County and city 20 Miscellaneous for State: Residents of other States 279 189 65 272 23 63 Total Connecticut Returns, Form 1040, showing no net income, not included in general tables 1,357 Total in general tables 523 17 34 1,485 668 83,406 82, 049 I DELAWARE Kent: Camden Clayton Dover Felton Frederica Harrington Smyrna Wyoming Miscellaneous Total New Castle: ClaymontDelaware City Edgemoor Elmhurst Elsmere Hillcrest Hollyoak 12 39 350 24 10 50 80 26 46 637 N e w Castle—Continued Marshallton Middletown Newark New Castle Newport. Richardson P a r k . . Townsend _. Wilmington Yorklyn.... Miscellaneous 160 36 59 25 80 12 47 Sussex: Bridge ville Delmar Georgetown Greenwood Laurel — Total 56 52 66 20 68 137 175 22 . 20 39 89 34 55 83S Total Delaware... Returns, Form 1040, showing no net income, not included in general tables 8,709 Total _ Sussex—C ontinued Lewes Milford Millsboro Milton Rehoboth Seaford Selby ville Miscellaneous 77 120 230 168 53 50 45 7,225 19 303 Total in general tables 10,179 399 9,780 DISTRICT OF COLUMBIA Number of returns City Washington _ _ Returns, Form 1040, showing no net income, not included in general tables Total in general tables 48,674 587 48,087 FLORIDA County and city Number of returns Alachua: Gainesville _ High Springs M iscellaneous Total Baker: Miscellaneous.-Bay: Millville.._ Panama City. Miscellaneous Total Number of returns County and city County and city Bradford: 252 Starke 29 1 Miscellaneous 71 Total 352 1 14 i Brevard: 4 75 12 91 Cocoa Melbourne Titusville Miscellaneous Total Broward: Dania.— Deerfield Fort Lauderdale Hallandale Hollywood Pompano Miscellaneous 5 45 ._ 109 86 85 106 Total Calhoun: Blountstown. 386 i Number of returns 24 3 215 10 83 38 6 379 12 175 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and^townships, number of returns—Continued FLORIDA—Continued County and city Charlotte: Punta Gorda Miscellaneous 51 Gilchrist: Miscellaneous. Glades: Miscellaneous.. Gulf: Miscellaneous Total- 58 Hamilton: Citrus: Inverness Miscellaneous 11 30 Total 41 Miscellaneous Clay: Green Cove SpringsMiscellaneous Total 40 24 Total 15 7 9 26 10 36 17 68 9 Columbia: Lake Citv. Miscellaneous 31 116 7 Total 123 Dade: Coral Gables Hialeah Homestead Miami Miami Beach South Miami Miscellaneous 356 37 65 4,334 567 17 68 Total 5,444 De Soto: 4rcadia Miscellaneous 101 13 Total 114 Dixie: 6 17 Miscellaneous Total Duval: Jacksonville South Jacksonville.. Miscellaneous 23 5 698 196 121 6,015 Total Escambia: Ppnsaoola Miscellaneous Hendry: Miscellaneous. 36 Hernando: Brooks ville Miscellaneous 61 2 Total 63 Highlands: Avon Park Sebring Miscellaneous 46 65 15 Total Hillsborough: Plant City Port Tampa C i t y Tampa .Ybor City Miscellaneous Total Holmes: Bonifay Miscellaneous Total Indian River: Vero Beach M i scellaneous Total Jackson: Graceville T!._ 1,075 Flagler: Miscellaneous.. 21 Franklin: Miscellaneous Total Gadsden: Ouincv Havana River Junction Miscellaneous Total Total Jefferson: Miscellaneous Total Lafayette: Miscellaneous Lake: 43 Clermont Eustis _ 128 Leesburg Mount Dora 16 i 22 Tavares Miscellaneous 12 36 7 178 Lee: Fort Myers Miscellaneous 293 28 Total 321 Leon: Tallahassee Miscellaneous Total 294 Levy: Cedar Keys Miscellaneous 15 47 Total 62 Libertv: Miscellaneous 6 Madison: Madison Miscellaneous... .-- 37 6 Total 126 133 16 3,200 19 43 56 3,467 13 5 18 91 26 117 6 43 Manatee: Bradenton Manatee Palmetto— M iscell aneous __ Total. 21 106 ! 26 8 34 3 ?46 34 53 40 Total 373 Marion: Dunnellon Ocala. Miscellaneous 35 282 61 Total 378 Martin: Stuart Miscellaneous Total 64 33 - Monroe: Key West Miscellaneous Total Nassau: 7Q Miscellaneous 1 017 58 Number of returns County and city 94 64 Collier: Miscellaneous.. Total Total Hardee: Bowling Green Wauchula Miscellaneous Number of returns to to Number of returns County and city Miscellaneous Total 97 177 8 185 71 21 92 Okaloosa: Miscellaneous 30 Okeechobee: Okeechobee Miscellaneous 34 5 Total 39 Orange: 37 Apopka__ 140 Orlando 161 Winter Garden 59 Winter Park 23 ' Miscellaneous 126 • 29 1,231 66 186 109 546 \ 1,621 Total 176 STATISTICS OF INCOME T A B L E 11.—Individual returns for 1929,by counties, cities, and townships, number of returns—Continued showing- FLORIDA—Continued County and city Number of returns Osceola: Kissimmee St. Cloud Miscellaneous Total Palm Beach: Boynton Delray Lake Worth Pahokee Palm Beach , West Palm Beach. Miscellaneous Total Pasco: Dade City Miscellaneous Total Pinellas: Clearwater Dunedin Largo St. Petersburg Tarpon Springs... Miscellaneous Total Polk: Auburndale Bartow Fort Meade Frostproof Haines City Lakeland Lake Wales Mulberry Winter Haven Miscellaneous Total County and city Putnam: Crescent City. Palatka MiscellaneousTotal 27 62 118 1 377 1,134 89 Number of returns 40 196 42 _ St. Johns: St. AugustineMiscellaneous. Total St. Lucie: Fort Pierce... Miscellaneous. 358 57 27 2,019 106 74 214 2,641 29 164 23 24 79 411 163 46 256 145 1,340 Santa Rosa: Milton Miscellaneous. Total Sarasota: Sarasota Miscellaneous. Total Seminole: Oviedo Sanford Miscellaneous. Total 316 32 348 23 328 49 400 Sumter: Wildwood Miscellaneous Total... Suwanee: Live Oak Miscellaneous Total 66- 74 Taylor: Perry Miscellaneous 58< Total 85. 27 Union: Miscellaneous... Total 109 Number of returns County and city 58 Volusia: Daytona Deland. Holly H i l l . . New Smyrna Ormond. Miscellaneous Total _ Wakulla: Miscellaneous. Walton: De Funiak Springs.. Miscellaneous Total _. Washington: Caryville Chipley M iscellaneous Total 14 282' 4 108 53 119 1, 265 2 76 a 2a 27 Total, Florida Returns, Form 1040, showing no net income, not included in general tables Total in general tables 32, 36$ Brantley: Miscellaneous 14 Brooks: Quitman Miscellaneous 59 7 Total 66 2, 32& 30, 04O GEORGIA Barrow: Winder Miscellaneous Appling: Baxley Miscellaneous Total. 35 Atkinson: Willacoochee Miscellaneous Total 12 Bacon: Alma Total 132 10 Bryan: Miscellaneous 11 Total 145 Bulloch: Statesboro Miscellaneous- 62 11 82 Miscellaneous Total Baldwin: Milledgeville Banks: Miscellaneous. Bartow: Atco Carters ville Miscellaneous Berrien: Nashville Baker: Miscellaneous- Total 28 Ben Hill: Fitzgerald... Miscellaneous Miscellaneous Total 96 Bibb: Macon Miscellaneous Total Bleckley: Cochran 1,824 14 Total 73^ Burke: Waynesboro Miscellaneous 73 17 Total 90 Butts: Jackson Miscellaneous 21 2 Total 23 177 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued GEORGIA—Continued Number of returns County and city Calhoun: Arlington Edison 9 5 14 Total Camden: Miscellaneous. 16 Campbell: Fairburn M iscellaneous 27 23 Total 50 Candler: Metter... 12 Carroll: Rowdftn Villa Rica.... Miscellaneous .. Cobb: Acworth.._ Marietta.. 10 218 Smyrna Miscellaneous 24 33 Total 292 Coffee: Douglas Miscellaneous -. Total Colquitt: Moultrie Miscellaneous _. Total Columbia: fMiscellaneous 5 17 Total 36 143 Effinghain: ous 12 Cook: A del Miscellaneous Total 13 Coweta: Grantville Newnan Miscellaneous 10 178 6 Total 194 Total 40 Chattooga: Summer ville Trion . _ Miscellaneous Crawford: ous 9 10 3 Crisp: Cordele Miscellaneous 111 2 Total 22 Total 113 Clarke: Athens Miscellaneous Total 445 5 450 Clay: Fort Gaines Miscellaneous Total 3 12 Clayton: Jonesboro Miscellaneous Total 19 13 32 Clinch: Homerville Miscellaneous Miscellane2 Dade: Miscellaneous 9 __ Total 20 8 28 7 Decatur: Bainbridge M iscellaneous 126 25 Total 151 Stone Mountain Miscellaneous 591 50 23 21 122 Total 807 Dodge: Eastman Miscellaneous 39 5 Total Dooly: Unadilla 44 10 ii Miscellaneous Total Miscellane- 10 31 29 Elbert: Elberton Miscellaneous Total 73 Emanuel: S wainsboro M iscellaneous 31 16 65 8 Total 47 Evans: Claxton M iscellaneous 22 3 Total 25 Fannin: Blue Ridge Miscellaneous Total 24 4 28 Fayette: Miscellaneous.. Floyd: Lindale Franklin: Canon * Lavonia Royston Miscellaneous Total 2 23 Miscellaneous Total 23 483 Forsyth: Miscellaneous. De Kalb: Emory University . . 16 1 125 18 38 2 70 464 33 3 Chattahoochee: Fort Benning Miscellaneous Total Total Douglas: Douglasville Miscellaneous 74 3,190 26 3,216 Miscellaneous 456 8 17 Chatham: Savannah.. Miscellaneous Total Cherokee: Dougherty: Albany Miscellaneous Total ooo Catoosa: Miscellaneous. Charlton: Miscellaneous. Number of returns County and city Early: Blakely. Miscellaneous 67 7 II Total 9 65 18 7 99 Number of returns County and city _. Fulton: Atlanta Chattahoochee College Park East Point Hapeville Miscellaneous Total Gilmer: Miscellaneous.. 2 2 9 9 1 21 15,062 12 130 135 62 40 15,441 8 1 Canon is shown in 1930 population to be in 2 counties—Hart and Franklin—with a total population of 568 for 1930, as compared with 1,132 for 1920. 178 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued GEORGIA—Continued County and city Number of returns Glascock: Miscellaneous. 3 Glynn: Brunswick Miscellaneous 241 35 Total 276 Gordon: Calhoun Miscellaneous 33 7 Total 40 Grady: Cairo M iscellaneous 27 4 Total 31 Greene: Greensboro Union Point„ _ _ _ _ M iscellaneous 28 6 3 37 Gwinnett: Buford La wrence ville Miscellaneous 32 13 31 Total 76 Habersham: Cornelia Miscellaneous Total 15 15 30 Hall: Gainesville New Holland Miscellaneous Total . . 168 5 5 178 Hancock: Sparta Miscellaneous Total 17 8 25 Houston: Perry MiscellaneousTotal. Total. Jackson: Commerce Jefferson MiscellaneousTotal. Jefferson: Louisville Wadley Wrens Miscellaneous 19 Total 11 Meriwether: Manchester Miscellaneous 33 31 Total 64 58 Johnson: Wrights ville... Miscellaneous.- Jones: Miscellaneous Lamar: Barnesville Miscellaneous Total. 7 6 26 43 Total. - - 30 Miller: Miscellaneous.. Milton: MiscellaneousMitchell: Camilla Pelham Miscellaneous 24 26 Total. 53 Monroe: Forsyth Miscellaneous- 50 3 Total. 10 Montgomery: laneous.. Miscel- 53 . 13 Morgan: Madison Miscellaneous 25 2 Total 27 58 Lanier: Lakeland Miscellaneous Murray: Miscellaneous.. Total. Laurens: Dublin Miscellaneous.. 91 Total. Lowndes: Valdosta M iscell aneous 293 11 M. McDuffie: Thomson 29 73 10 1 Jenkins: Millen Miscellaneous- Total Total 13 Lee: M iscellaneous Liberty: Miscellaneous _Lincoln: Miscellaneous.. Long: Miscellaneous 28 18 53 2 Total 18 Total 5 10 4 Macon: Marshallville M ontezuma Miscellaneous Marion: Buena Vista M iscellaneous 49 Jasper: Monticello MiscellaneousJeff Davis: Hazelhurst.. Number of returns County and city Madison: Comer Miscellaneous Total. Harris: Miscellaneous... Hart: Canon. (See Franklin County.) Hartwell Henry: Hampton McDonough... Miscellaneous.. Total . Irwin: Ocilla Miscellaneous- Total Total Haralson: Bremen Tallapoosa Miscellaneous Total Number of returns County and city Mclntosh: Miscellaneous 304 Muscogee: g Colum Columbus Miscellaneous 1,335 Total. 1,341 Newton: Covington Porterdale Miscellaneous.. 65 7 6 Total . 78 Oconee: Miscellaneous.. Oglethrope: Miscellaneous Paulding: Dallas 14 7 Peach: Port Valley Miscellaneous.. 65 6 Total. 4 179 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued GE OR GI A—Continued Number of returns County and city Sumter: Americus Pickens: Miscellaneous. Pierce: Blackshear_... Miscellaneous Miscellaneous- Total Pike: Miscellaneous 27 Total 212 32 Putnam :Eatonton Quitman: MiscellaneousRabun: Miscellaneous. _ Randolph: Cuthbert.... Shellman.... Miscellaneous 22 Total 53 _- Total 1,683 1,691 Tiff Tifton Miscellaneous.. Total . .. Total Schley: Miscellaneous.. Screven: Sylvania Miscellaneous Thomas: Boston Meigs Thomas ville... Miscellaneous.. Total.. 28 Toombs: Lyons Vidalia Miscellaneous.. Total Total Treutlen: Soperton Seminole: D onalsonville Troup: Hogansville Lagrange West Point Miscellaneous Total. Miscellaneous Total 237 9 Spalding: Griffin 246 Miscellaneous 32 Miscellaneous Total Stewart: Lumpkin Richland Total _ 20 7 27 Total Washington: Sandersville Tennille Miscellaneous 42 21 J? 73 Total 65 7 5 249 263 82 63 14 273 113 3 403 Wayne: Jesup Miscellaneous Total 38 47 Webster: Miscellaneous. Wheeler: Miscellaneous. White: Miscellaneous... Whitfield: Dalton Miscellaneous Total Wilcox: Abbeville Rqchelle Miscellaneous Total 153 6 159 _. 47 6 Total 53 Wilkinson: Gordon Miscellaneous Total Georgia Returns, Form 1040, showing no net income, not included in general tables 90 19 = 5 Worth: Sylvester _ Miscellaneous Total Union: Miscellaneous... 10 4 5 Wilkes: Washington Miscellaneous Total Turner: Ashburn Miscellaneous Upson: Thomaston M iscellaneous Total. 21 41 24 7 37 7 1 Warren: Warrenton Miscellaneous Twiggs: Miscellaneous— -. _. Walton: Monroe Social Circle M iscellaneous Total Total Total Walker: Chickamauga La Fayette Rossville M iscellaneous Ware: Waycross M iscellaneous Total Telfair: Lumber City McRae M iscellaneous TotalTerrell: Dawson Miscellaneous.. Total. Number of returns County and city Total Taylor: Miscellaneous.. Total Stephens: Toccoa 193 19 116 Taliaferro: Miscellane37 i| ous 1 Tattnall: 157 Glenn ville Miscellaneous.. Total. Pulaski: Hawkinsville Miscellaneous Rockdale: Conyers Miscellaneous Number of returns Total Talbot: Talbotton Miscellaneous.. Total. Polk: Aargon Cedartown Rqekmart Miscellaneous Richmond: Augusta Miscellaneous County and city Total in general tables 18 26 11 37 33,333 1,044 32,289 180 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued HAWAII Number of returns County and city Hawaii: Hilo Miscellaneous Total Honolulu: Honolulu Miscellaneous Total 370 282 652 6,378 563 6,941 Number of returns County and city Kauai: Miscellaneous. _. 288 Maui: Wailuku Miscellaneous 153 426 Total __ Total Hawaii 579 County and city Number of returns Returns, Form 1040, showing no net income, not included in general tables 250 Total in general tables _ 8,210 8,460 IDAHO Ada: Boise.. Meridian MiscellaneousTotal 1,347 25 26 Bannock: Pocatello Miscellaneous Total. Total - Adams: Miscellaneous.. -_ 22 980 65 1,045 Bear Lake: Montpelier Miscellaneous- Caribou: Miscellaneous Cassia: Burley Miscellaneous.. Total Clark: Miscellaneous Total. Benewah: St. Maries Miscellaneous.. Total 122 Bingham: Blackfoot Shelley.— 115 27 47 Miscellaneous- 189 Total Blame: Miscellaneous.. Boise: Miscellaneous Bonner: Sandpoint Miscellaneous Canyon: Caldwell Nampa Miscellaneous- .. __ Total. 150 70 220 447 6 Total 453 Boundary: Bonners Ferry Miscellaneous 59 14 Total 73 29 34 Idaho: Grange ville M iscellaneous 80 94 Total 174 Jefferson: Rigby— Miscellaneous 36 34 150 21 Total 70 171 Jerome: Jerome Miscellaneous 74 46 Total 120 451 ~~56 25 Clear water: Oroflno Miscellaneous 48 100 Total 148 Kootenai: Coeur d'Alene Spirit Lake Miscellaneous Custer: Miscellaneous. Total 414 Elmore: Glenns Ferry Mountain Home.-. Miscellaneous 75 54 11 Latah: Moscow Potlatch Miscellaneous 194 94 140 Total 428 Total. 140 Franklin: Preston Miscellaneous- Bonneville: Idaho Falls Miscellaneous Butte: Miscellaneous... Camas: Miscellaneous.. 175 221 55 Total Fremont: Ashton St. Anthony.... Miscellaneous.. Total.., Lemhi: Salmon Miscellaneous 57 29 Total 86 Lewis: Miscellaneous... Lincoln: Shoshone 128 Gem: Emmett.. Miscellaneous 248 33 133 97 = 5 62 Miscellaneous Total Madison: Rexburg Total. Miscellaneous Gooding: Gqoding Miscellaneous 36 Total 104 Total Minidoka: Rupert Miscellaneous Total 12 101 82 20 102 181 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued IDAHO—Continued County and city Number of returns Nez Perce: Lewiston, Miscellaneous 503 32 Total 535 Oneida: Malad City Owyhee: Miscellaneous. Payette: Payette Miscellaneous Total Power: American Falls Miscellaneous Total 36 27 ]05 34 139 30 8 38 County and city Shoshone: Kellogg Mullan Wallace Miscellaneous Total Teton: Miscellaneous.... Twin Falls: Buhl Filer. Twin Falls Miscellaneous. Total Valley: Miscellaneous.. Number of returns 389 216 417 236 Number of returns County and city Washington: Weiser. M iscellaneous 134 10 Total 144 24 Miscellaneous for State: Residents of other States..- __ 134 82 470 93 Total Idaho ._ Returns, Form 1040, showing no net income, not included in general tables 1,258 779 Total in general tables. 222 10, 095 265 9,830 77 ILLINOIS Adams: Quincy__ Miscellaneous Total 1 385 80 1,465 Alexander: Cairo Miscellaneous Total 405 27 Bond: Greenville Miscellaneous Total 91 9 Boone: Belvedere _. Miscellaneous Total Brown: Mount Sterling Miscellaneous- 432 100 199 22 j 221 | 38 , 11 Total 49 I Bureau: Depue Ladd_ Princeton Spring Valley Miscellaneous Total 56 16 i 220 110 ! 185 ! "Calhoun: Miscellaneous Carroll: Lanark Mount Carroll Savanna Miscellaneous Total Cass: Ashland Beardstown Virginia Miscellaneous 46 246 89 43 Coles: I Charleston Mattoon . __ Oakland Miscellaneous Total 424 Total Champaign: C hamDaicm Rantoul Urbana Miscellaneous Total Christian: Assumption Kincaid Pana Stonington Taylorville Miscellaneous Total. Clark: Casey Marshall Miscellaneous 587 46 ! 31 ! 66 I 176 i 54 327 1 055 97 417 266 1,835 31 18 134 24 239 61 507 59 58 12 io; Total 139 Clay: Flora Miscellaneous 57 10 Total 67 Clinton: Breese ... Carlyle.. New Baden._ Trenton Miscellaneous. Total 35 45 20 26 29 155 ! _. Cook: Argo Arlington Heights. _ Barrington Bellewood. Berwyn Blue Island Broadview Brookfield Calumet City Chicago Chicago Heights Cicero Des Plaines Dolton Evanston Evergreen Forest ParkPark Franklin Park Glencoe Glenview . . . Gross Point Harvey Hazelcrest Hillside Homewood ._ Kenil worth La Grange Lansing Lemont Lyons.-. Melrose Park Midlothian _ Morton Grove Mount Greenwood. . Mount Prospect Niles Center Nortlibrook Oak L a w n Oak P a r k 160 554 19 17 750 170 296 249 118 3 212 902 1 272 278 238, 572 1,082 3,609 675 130 9,650 35 861 78 966 245 1 816 53 29 231 516 2,085 105 184 157 1,917 329 41 153 1 107 355 109 52 10, 361 182 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued ILLINOIS—Continued County and city Number of returns Cook—Continued. Palatine Park Ridge Phoenix Posen Riverdale River Forest River Grove Riverside South Holland Steger Stickney Summit Thornton Western Springs Wilmette Winnetka Miscellaneous 142 1,422 7 1 108 1,467 74 1,040 91 46 9 84 41 486 2,457 1,961 1,206 Total. Crawford: Oblong Palestine Robinson Miscellaneous. 289, 645 Total. Cumberland: Greenup Miscellaneous. 291 Total. De Kalb: De Kalb Genoa__ Sandwich Sycamore. Miscellaneous. Total De Witt: Clinton Farmer City... Miscellaneous.. 51 194 18 335 34 90 197 95 751 271 74 37 Total. Douglas: Arcola Arthur Newman Tuscola Villa Grove Miscellaneous... 382 Total. Du Page: B ensen ville Downers Grove.. Elmhurst Glen Ellyn Hinsdale. Lombard Naperville Villa Park West Chicago... Westmont Wheaton Miscellaneous..., 280 Total. County and city Number of returns Edgar: Chrisman Paris Miscellaneous.. 38 316 88 Total . Edwards: Albion. Miscellaneous 442 Total 36 Effingham: Altamont Effingham M iscellaneous 26 112 21 Total 159 Fayette: St. Elmo Vandalia Miscellaneous 6 73 35 Total 114 Ford: Gibson City Paxton Miscellaneous 102 106 106 6,130 | _. Total Franklin: Benton Buckner Christopher Orient Royalton Sesser _ Valier... _ West Frankfort Zeigler Miscellaneous 314 Total Fulton: Astoria Canton Cuba Farmington Lewistown Miscellaneous 504 Total Gallatin: Shawneetown Miscellaneous 135 650 1,202 880 976 361 341 327 225 55 706 272 25 11 Total Greene: Carrollton Greenfield Roodhouse White Hall Miscellaneous _. 140 4 59 31 18 14 7 177 47 7 22 270 16 43 39 104 494 20 17 37 101 21 70 58 25 Total Grundy: Coal City Morris M iscellaneous 275 Total 397 43 256 98 Number of returns County and city Hamilton: McLeansboro.. Miscellaneous.. Total. Hancock: Augusta Carthage Dallas City Hamilton La Harpe Warsaw Miscellaneous 23 3 2& _. Total. Hardin: Rqsiclare Miscellaneous.. Total Henderson: Miscellaneous _ Henry: Cambridge Galva Geneseo Kewanee M iscellaneous 12 105 17 41 37 39 72 323 20 13 33 = 3 44 58 12$ 127 530 111 Total Iroquois: Gilman Milford Onarga. Sheldon Watseka Miscellaneous- 955 Total. Jackson: Carbondale Elkville Murphysboro.. Miscellaneous.. 461 . 199 27 160 50 Total Jasper: Newton Miscellaneous- 43& Total. Jefferson: Mount Vernon.. MiscellaneousTotal.. _. Jersey: Grafton Jersey ville Miscellaneous... Total Jo Daviess: East Dubuque. Galena Stockton Warren MiscellaneousTotal r 47 49 45 45 127 148 41 8 49 213 17 230 ": 17 156 1 174 i 22 124 40 11 51 248 183 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued ILLINOIS—Continued County and city Number of returns Total. 5,533 Total. Kendall: Piano. Miscellaneous- 1,085 832 28 97 36 56 46 100 146 .hJiox: Abingdon Galesburg Knox ville Miscellaneous- 57 1,193 29 79 Total. 1,358 TotalLa Salle: Earl ville La Salle Marseilles Mendota Oglesby Ottawa Peru Seneca Streator Utica.— MiscellaneousTotal 70 174 50 1,454 93 163 815 257 65 226 129 1,996 150 5,930 30 556 94 198 53 706 329 28 516 33 121 2,664 Number of returns Lee: Amboy Dixon Miscellaneous.. Total. Kankakee: & Bradley Kankakee Manteno Momence. St. Anne.. Miscellaneous- Lake: Antioch Barrington. (See Cook County.) Deerfield Grays Lake Highland Park Highwood__ Lake Bluff Lake Forest Liberty ville Mundelein North Chicago Ravinia... Waukegan Zion Miscellaneous County and city Lawrence: Bridgeport Lawrenceville__. St. Francisville.. Miscellaneous- Johnson: Miscellaneous. Kane: Aurora Batavia Carpentersville Dundee East Dundee. _ Elgin Geneva Mooseheart St. Charles... Miscellaneous Total. County and city Total 584 Livingston: D wight Fairbury Pontiac Miscellaneous 132 113 287 240 Total 772 Logan: Atlanta Lincoln Mount Pulaski Miscellaneous Total McDonough: Bushnell Colchester Macomb Miscellaneous. Total - McHenry: Crystal L a k e . . Harvard McHenry Marengo— Woodstock MiscellaneousTotal. 30 339 55 89 513 Madison: Alton Collins ville.... East Alton E d wards ville.. Glen Carbon... Granite City... Hartford Highland Livingston Madison Nameoki Roxana Troy Venice.. Wood River... Worden__ Miscellaneous.. Total Marion: Centralia Odin Salem Sandoval Miscellaneous.. Total 1,375 234 82 358 66 795 19 119 10 157 21 15 14 42 273 5 123 3,708 405 20 92 18 29 564 84 8 280 65 437 Marshall: Henry Lacon Toluca Wenona Miscellaneous.. Total. 200 287 170 103 83 241 Mason: Havana Mason City.... Miscellaneous.. 96 72 56 1,190 McLean: Blooinington— Chenoa Le Roy Lexington Normal Miscellaneous.. Total 2,258 Macon: Decatur Maroa Miscellaneous Total 2,036 34 106 2,176 Macoupin: Benld Carlinville Gillespie Girard Mount Olive Staunton Virden Miscellaneous Total 49 147 158 38 82 142 61 72 749 1,624 60 48 26 220 280 Total Massac: Brookport Metropolis Miscellaneous.. Total 55 57 12 45 31 224 6 93 4 103 Menard: Athens. Petersburg Miscellaneous- 23 89 50 Total. 162 Mercer: Aledo Keithsburg Miscellaneous- 127 15 93 Total. 235 Monroe: Columbia Waterloo Miscellaneous.. Total 65 78 15 158 184 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued ILLINOIS—Continued County and city Number of returns Montgomery: Plillsboro Litchfield Nokomis Panama Witt.... Miscellaneous 159 135 45 13 11 22 Total 385 Morgan: J ackson ville Waverly M iscell aneous 608 38 Total Ogle: Mount Morris Oregon Polo Rochelle Miscellaneous Total Peoria: Barton ville Chillicothe Elmwood Peoria Peoria Heights Princeville Miscellaneous Total 744 130 77 49 159 79 35 95 25 4,692 16 24 55 4,942 171 55 13 Total 239 Piatt: Bement Monticello Miscellaneous 29 132 117 Total 278 Pike: Barry Griggs ville Pittsfield Miscellaneous 24 26 108 47 Total 205 Pope: Gqlconda Miscellaneous Total 125 __ 106 4a Total Randolph: Chester Coulterville Red B u d . Sparta Miscellaneous Total 172 Stark: Toulon WTyoming._ Miscellaneous 49 3d 33 Total 272 Richland: Olney Miscellaneous. Rock Island: East Moline Moline Rock Island Silvis Miscellaneous Total 102 4 106 _ 228 1,481 1,367 60 90 3,226 St. Clair: Belleville Dupo East St. Louis Fairmont City Freeburg Lebanon. Marissa. Mascoutah Millstadt 1,054 2ft 41 Total 1,115 Tazewell: Delavan East Peoria Morton Pekin South Pekin Washington Miscellaneous 59 34 80 518 24 72 106 Total ._. 102 23 21 17 Total 4,042 Saline: Carrier Mills Eldorado Harrisburg M iscellaneous Total 10 50 219 7 Sangamon: Auburn Divernon Riverton... Springfield Miscellaneous Total 40 18 13 3,312 248 Scott: Winchester. _ Miscellaneous Total Stephenson: Freeport Lena Miscellaneous Union: Anna Cobden Jonesboro Miscellaneous N a t i o n a l Stock Yards New Athens O'Fallon Washington Park... Miscellaneous Total Schuyler: Rushville.... Miscellaneous Total Pulaski: Mounds Mound City Miscellaneous Number of return County and city Shelby: Moweaqua Shelbyville Miscellaneous ,. Total 116 Perry: Duquoin Pinckney ville Miscellaneous Total Putnam: Gran ville Miscellaneous Total Moultrie: Lovington Sullivan Miscellaneous Total Number of returns County and city 286 Vermilion: Danville Georgetown Hoopeston Rossville Tilton Westville Miscellaneous - 2,111 Wabash: M o u n t Carmel Miscellaneous.--.... 153 24 Total Total 3,631 Warren: Monmouth 177 304 108 Miscellaneous 412 Total Washington: Nashville . 1,527 52 192 42 6 62 230 Miscellaneous 60 43 103 Total 107 Wayne: Fairfield Miscellaneous Total 51 11 185 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued ILLINOIS—Continued Number of returns County and city White: Carmi Grayville Norris City Miscellaneous Total Whitesi de: Fulton Morrison Prophetstown Rock Falls Sterling Miscellaneous Total Will: Braid wood Crete. Joliet Lockport Peotone Plainfield.._ Rockdale.- 77 24 4 6 111 _ 56 85 50 43 416 33 683 19 75 3,089 223 49 52 16 County and city Will—Continued. Wilmington. Miscellaneous Total Number of returns 73 156 3,752 Williamson: Carterville Colp Herrin... Hurst Johnston City Marion Miscellaneous 33 1 169 9 59 191 11 Total 473 Winnebago: Pecatonica.. Rockford Rockton South Beloit Miscellaneous 28 4,607 22 8 57 Total 4,722 Number of returns County and city Wood ford: El Paso.. Eureka Minonk _. Roanoke Miscellaneous _. Total Miscellaneous for State: Residents of other States _. Total Illinois Returns, Form 1040, showing no net income, not included in general tables Total in general tables 64 81 81 68 118 412 331 376, 627 6,772 369,855 INDIANA Adams: Berne Decatur Miscellaneous Total Allen: Fort Wayne New Haven Miscellaneous Total Bartholomew: Columbus Hope Miscellaneous Total Benton: - Fowler Miscellaneous Total Blackford: Hartford City Montpelier Total Boone: Lebanon Thorn town Zionsville Miscellaneous Total Brown: Miscellaneous Carroll: Delphi Flora Miscellaneous Total 37 199 23 259 5,625 58 71 5,754 352 4 13 369 124 160 30 190 135 26 20 15 196 Cass: Logansport Miscellaneous Total Clark: Jefferson ville Sellersburg Miscellaneous 519 21 540 275 20 40 Total Clay: Brazil Harmony Miscellaneous 231 3 57 Total Clinton: Frankfort Miscellaneous 352 38 Total 390 Crawford: Miscellane ous Daviess: Washington... Miscellaneous 291 31 258 25 Total Dearborn: Aurora Lawrenceburg Miscellaneous 283 Total Decatur: Greensburg Miscellaneous 264 Total 199 115 138 11 2 85 De Kalb: Auburn Butler Garrett Waterloo Miscellaneous. 164 31 169 19 11 Total Delaware: Albany Eaton Muncie Miscellaneous. Total Dubois: Hunting burgJasper Miscellaneous. Total 13 16 1,210 41 1,280 106 201 Elkhart: Elkhart Goshen Nappanee Miscellaneous. 1,343 326 Total 1,843 Fayette: Conners ville.. Miscellaneous. 465 7 Total 165 34 Floyd: New Albany.. Miscellaneous. Total 761 7 768 186 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued INDIANA—Continued County and city Number of returns Fountain: Attica.... Covington Veedersburg Miscellaneous Total Franklin: Brookville Miscellaneous 126 32 15 14 187 20 Total Fulton: Rochester Miscellaneous Total 139 Gibson: Fort Branch Oakland City 20 Owensville Princeton Miscellaneous- County and city Henry: Knightstown... Middletown... Newcastle. Miscellaneous.. TotalHoward: Greentown Kokomo Miscellaneous.. Total. Huntington: Huntington.... Warren Miscellaneous- Number of returns 58 26 322 36 440 18 782 16 816 400 14 41 Number of returns County and city Lagrange: Lagrange Miscellaneous 31 55 Total Lake: Crown Point East Chicago East Gary Gary. Griffith Hammond Highland Hobart Lowell. Whiting Miscellaneous- .- 12,669 Total 179 31 Total. Jackson: Brownstown Seymour Miscellaneous... 455 28 199 44 La Porte: La Porte Michigan City Miscellaneous 758 994 75 1,827 Total Total Grant: Fairmount Gas City Jonesboro Marion National Military Home Miscellaneous Total 304 27 24 15 615 35 28 Total . Total 193 Hamilton: Noblesville Sheridan Miscellaneous 134 30 53 Total 217 Hancock: Fortville Greenfield Miscellaneous 26 111 37 Total 174 53 Jefferson: Madison MiscellaneousTotal Jennings: North Vernon.. MiscellaneousTotal . Johnson: Edinburg Franklin Greenwood Miscellaneous.. Total . Knox: Bicknell Bruceville Vincennes Miscellaneous.. 172 Kosciusko: Syracuse Warsaw Miscellaneous.. Total. Lawrence: Bedford Mitchell Oolitic Miscellaneous 547 70 14 7 Total 638 152 Jay: Total Hendricks: Brownsburg Danville Plainfield Miscellaneous Total 108 44 Madison: Alexandria Anderson Elwood.. Lapel.. Pendleton— Summitville Miscellaneous 744 Greene: Bloomfield Jason ville Linton Worthington Miscellaneous Harrison: Corydon Miscellaneous Total... Total. Jasper: Rensselaer Miscellaneous— 198 2,565 32 5,533 45 2,703 36 218 48 1,201 90 45 164 57 17 283 .. Total 1,358 Marion: Beech Grove Indianapolis Miscellaneous 31 18,906 121 Total 19,058 Marshall: Argos Bourbon Bremen.. Culver Plymouth. Miscellaneous 26 40 56 126 169 14 Total 52 2 453 45 552 91 1,019 191 6 29 13 Martin: Loogootee Shoals Total 32 180 93 Miami: Peru Miscellaneous 305 Total _- 187 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and number of returns—Continued ips, showing INDIANA—Continued Number of returns County and city Monroe: Bloomington Miscellaneous 750 35 Total. 785 Montgomery: Crawfordsville Miscellaneous 347 Number of returns County and city Mount Vernon.. New Harmony.. Wadesville Miscellaneous... Total. Total. 416 Morgan: Martinsyille..Mooresville Miscellaneous- 103 Pulaski: Winamac MiscellaneousPutnam: Green castle Miscellaneous- 160 Newton: Kentland Morocco Miscellaneous.. 38 i Total- Total. Total . Ohio: Rising Sun.. js Orange: French Lick Orleans Paoli West Baden. _ Miscellaneous | j I I i Total . Owen: Spencer MiscellaneousTotal . Parke: Mecca Montezuma Rockville MiscellaneousTotal Perry: Cannelton Tell City MiscellaneousPike: Total Petersburg Winslow Miscellaneous—. Total Porter: Chesterton Valparaiso MiscellaneousTotal 62320—31- 198 227 24 Total ! Tippecanoe: ! La Fayette | Miscellaneous.. Total. 119 24 245 i Total . 143 98 9 Union: Liberty Miscellaneous.. 215 St. Joseph: Mishawaka Notre Dame... South Bend.... Walkerton Miscellaneous.. 868 32 4. 856 31 94 Total 5,881 Scott: Scottsburg MiscellaneousTotal. Shelby: Shelbyville Miscellaneous.. 48 372 ;i 42 |i Total Spencer: Rockport Miscellaneous.. Total Vermillion: Clinton Universal Miscellaneous- 2,921 4 9 2,934 170 5 71 246 2,199 43 35 Total Wabash: North Manchester. Wabash. M iscellaneous 2,277 ; 70 238 24 Total. Warren: Williamsport— Miscellaneous| |= | | ! Total Warrick: Boonville. New burg. Miscellaneous.. Total Steuben: Angola Miscellaneous ...-J |" i i Total Washington: Salem Miscellaneous.. 142 61 7 68 Total Vigo: Torre Haute West Terre Haute. _ M iscellaneous Total Starke: Knox _ North Judson Miscellaneous Total. 1,233 Total Total 147 i| = j| Vanderburg: i Evansville 167 ! Howell 48 | Miscellaneous.. Rush: Rushville Miscellaneous- 13 4 Tipton: Tipton M iscellaneous-. 89 118 38 Total Ripley: Batesville Osgood Miscellaneous. . Total. Miscellaneous- j Randolph: Union City.--. Winchester..-. Miscellaneous.. Noble: Albion Kendallville... Ligonier Miscellaneous- 22 3 12 127 34 43 Total. Number of returns Sullivan: Dugger Hymera Shelburn Sullivan Miscellaneous- Switzerland: Vevay Total. Total . County and city Total. 332 30 29 59 100 26 8 134 50 13 63 188 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929', by counties, cities, and townships, showing number of returns—Continued INDIANA—Continued Number of returns County and city Wayne: Cambridge City Hagerstown Richmond Miscellaneous Total _. .- 74 57 1,115 64 1,310 Wells: Bluffton Miscellaneous 128 45 Total 173 County and city White: Monon Monticello.. Miscellaneous Total Whitley: Churubusco Columbia City South Whitley Miscellaneous Total Number of returns 29 73 48 150 16 98 32 1 Number of returns C aunty and city Miscellaneous for State: Residents of other States Total Indiana Returns, Form 1040, showing no net income, not included in general tables Total in general tables 783; 77,668 1,175 76,493 147 IOWA Adair: Greenfield Miscellaneous... Bremer: Sumner Waverly Miscellaneous. Total Total Adams: Corning Miscellaneous.. Total Allamakee: Lansing Postville Waukon Miscellaneous.. 365 12 56 21 Total 89- Clarke: Osceola Miscellaneous 39 12 Total 179 Total Calhoun: Lake City Manson Rockwell City Miscellaneous. Total Benton: Belle Plaine.... Vinton Miscellaneous.. Total Carroll: Carroll Coon R a p i d s . . Manning Miscellaneous. Total Blackhawk: Cedar Falls LaPorte City.. Waterloo Miscellaneous.. Clay: Spencer Miscellaneous 199 123 Total 322 90 266 222 31 56 142 Clayton: Elkader Guttenberg McGregor __ Monona Strawberry Point Miscelleneous Total Total 1,829 Cass: Anita Atlantic Griswcld Miscellaneous- Boone: Boone Madrid Ogden Miscellaneous.. Total Chickasaw: Nashua _. New H a m p t o n . . . Miscellaneous Butler: Clarksville Greene Parkersburg__ Miscellaneous. Audubon: Audubon _ Miscellaneous.. Total 207 63 95 Total Appanoose: Center ville Moulton Mystic... _ Miscellaneous.. Total Cherokee: Cherokee Marcus Miscellaneous 173 Buena Vista: Alta Storm L a k e . . . Miscellaneous. Total 80 769 40 Total Buchanan: Independence.. Miscellaneous. Total Total Cerro Gordo: Clear L a k e . Mason City Miscellaneous Total Cedar: Tipton Miscellaneous. 445 Total 55 23 34 15 24 77' 228 451 15 203 50 42 310 45 109 Clinton: Clinton Dewitt Miscellaneous Total _ 911 97 109 1,117 Crawford: Denison Manilla Miscellaneous 123 28198 Total 349, 189 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued IOWA—Continued Number of returns County and city Number of returns Dallas: A del — Perry.. Miscellaneous.. 49 163 196 Fremont: Hamburg Sidney... Tabor Miscellaneous.. 62 29 20 100 Total. 408 County and city Total Davis: Bloomfield M iscellaneous TotaL Greene: Grand Junction Jefferson Scranton Miscellaneous 50 Decatur: Lamoni __. Leon Miscellaneous.. Total. 64 83 50 Total. 133 Des Moines: Burlington West Burlington.. Miscellaneous 1,073 Total . Dickinson: Miiford Spirit Lake Miscellaneous.. 20 46 45 Total Dubuque: Cascade Dubuque Dyersville M iscellane ous j j 30 i 1,596 I 40 53 .- Emmet; Estherville 1,719 128 25 Miscellaneous- 153 Total -.. Fayette: Fayette Oelwein West Union... Miscellaneous. 20 170 33 Total 289 Floyd: Charles City Nora Springs Miscellaneous 232 25 44 Total.... Total -.-- 301 Franklin: Hampton Sheffield Miscellaneous 106 19 31 Total 156 136 Guthrie: Guthrie Center Panora Stuart M iscellaneous 46 9 45 70 Total Hamilton: Webster Citv Miscellaneous 170 168 111 _. 279 -Total. Hancock: Britt Garner Miscellaneous Total Hardin: Ackley Eldora— Iowa Falls Miscellaneous.. Total Iowa: Alarengo Williamsburg Miscellaneous Total __. Harrison: Durilap I Logan Missouri Valley.. j Woodbine I Miscellaneous Total. j Henry: i Mount Pleasant. New London. M iscellaneous Total _ _ Howard: Cresco Miscellaneous Total Humboldt: Humboldt Miscellaneous Total 319 45" 3(5 50 _ Total 131 j _| | _ 31 125 73» _.l 221 Jasper: Colfax Newton Miscellaneous.. 41 422T 143 Total Jefferson: Fairfield Miscellaneous.. Total Johnson: Iowa City Miscellaneous.. 247 12' | 259 545 30 Total. 35 57 j Jones: ! Anamosa 56 66 Monticello 134 !| 41 Miscellaneous.. I 52 163 Total 79 I 103 Keokuk: 53 Sigourney 87 IB What Cheer.... 76 Miscellaneous.. Total 144 Kossuth: i Algona | 140 103 Miscellaneous | 147 44 287 Total.. 54 307 ! Lee: Fort Madison.. 389 Keokuk 474 Miscellaneous.. 35 116 14 Total7b Linn: 208 Cedar Rapids | 2,1$2 Marion ___! 81 75 Mount Vernon | 46 18 Miscellaneous j 52 93 Total . — j 2,370^ Lcuisa: 76 I 30 Wapello 84 I Miscellaneous.. 160 ! Total 42 i 10$ 118 93 Holstein Ida Grove M iscellaneous 210 Grundy: Grundy Center Reinbeck Miscellaneous. 997 20 I 56 Ida: ! Jackson: Bellevue Maquoketa 46 Miscellaneous 25 65 Total Total Delaware: Manchester Miscellaneous.. Total 31 102 25 52 Number of returns County and city 190 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929', by counties, cities, and townships, showing number of returns—Continued IOWA—Continued Number of returns County and city Lucas: Chariton Miscellaneous. Total Lyon: Rock Rapids Miscellaneous. Total Madison: Winterset Miscellaneous Total Mahaska: New Sharon Oskaloosa Miscellaneous . 120 17 137 89 126 215 68 31 99 16 279 55 Total 350 Marion: Knoxville Melcner Pella Miscellaneous __ Total 98 19 94 34 245 Marshall: Marshalltown State Center Miscellaneous... 523 54 100 Total 677 Mills: Glen wood Malvern Miscellaneous 75 59 136 Total 270 . Mitchell: Osage Miscellaneous 107 54 Total 161 Monona: Mapleton Onawa Miscellaneous _ _ Total 40 59 77 69 16 Total 85 Montgomery: Red Oak • Villisca Miscellaneous 236 58 42 Muscatine: Muscatine West LibertyWilton Junction Miscellaneous Number of returns O'Brien: Hartley Paullina Sanborn Sheldon Miscellaneous,. Total - 42 43 20 135 85 Osceola: Sibley Miscellaneous Total.. Page: Clarinda I Shenandoah ! Miscellaneous. . Total.. Palo Alto: Emmetsburg... Miscellaneous.. Total.. Plymouth: Akron Kingsley Le Mars Remsen MiscellaneousTotal Pocahontas: Fonda Laurens Pocahontas Rqlfe MiscellaneousTotal. Polk: Des Moines Valley Junction.. Miscellaneous..-. Total. Potta wattamie: Avoca _ Council Bluffs._ Oakland Miscellaneous... Total. 176 Monroe: Albia Miscellaneous Total County and city Poweshiek: Brooklyn. Grinnell _. Montezuma MiscellaneousTotal. ._. - Total... 325 556 Sac: Odebolt Sac City Miscellaneous.. Total Scott: Bettendorf Davenport Miscellaneous- 59 2,848 112 Total. 3,019 Shelby: Harlan Miscellaneous.. Total 119 139 206 92 437 115 44 47 200 101 47 439 172 111 283 Sioux: Alton. Ha warden Orange City... Rock Valley... Sioux Center... Miscellaneous- 26 90 48 35 42 142 Total. 383 Story: Ames Nevada Story City Miscellaneous.. 256 104 24 95 Total. 479 Tama: Tama Toledo Traer Miscellaneous.. 51 34 40 126 Total 188 6,146 116 6,370 58 1,221 79 304 1,662 Taylor: Bedford Lenox Miscellaneous.. 41 17 38 Total. 96 Union: Afton Creston Miscellaneous.. 15 253 17 Total 285 Van Buren: Farmington Miscellaneous.. 7 34 Total. 41 Wapello: Eldon Ottumwa Miscellaneous.. 39 706 20 33 179 Total Warren: Indianola Miscellaneous .. 336 419 66 21 50 Number of returns 73 Ringgold: Mount Ayr Miscellaneous.. Total . County and city 765 79 52 53 Total 78 112 177 367 Washington: Washington Miscellaneous.. Total 131 154 105 259 191 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued IOWA—Continued Number of County and city returns Wayne: Corydon. Seymour Miscellaneous 28 15 26 Total 69 Webster: Fort Dodge Gowrie Miscellaneous Total 744 29 92 - Winnebago: Forest City Lake Mills Miscellaneous Number of returns County and city Winneshiek: Decorah Miscellaneous 155 73 Total 228 Woodbury: Correction ville Sioux City M iscellaneous 29 2,905 229 61 15 36 Worth: Manly Northwood Miscellaneous 49 36 19 | 48 117 111 61 Total 337 Total Iowa 45,740 717 Total in general tables 45,023 104 112 I Total Wright: Belmond Clarion Eagle Grove Miscellaneous Returns, Form 1040, s h o w i n g no net in3,163 1 come, not included in general tables. Total 865 Number of returns County and city KANSAS Humboldt Tola La Harpe Miscellaneous 82 176 7 31 Total Anderson: Garnett Miscellaneous 296 Total Atehison: Atchison Miscellaneous 104 73 31 439 17 Total Barber: Kiowa. , Medicine Lodge Miscellaneous.. 456 Total Barton: Ellinwood _ Great Bend _ Hoisington Miscellaneous 223 60 73 90 90 297 177 151 Total.. Bourbon: Fort Scott Miscellaneous Total. Total. Cherokee: Baxter Springs Columbus Galena Scammon Weir West Mineral Miscellaneous Total. Cheyenne: Miscellaneous Clark: Ashland Miscellaneous 715 Total Clay: Clay Center Miscellaneous 153 72 225 Total 93 112 51 Total Butler: Augusta Douglass Eldorado Miscellaneous Total Cloud: Clyde Concordia Miscellaneous 256 Total. Crawford: Arcadia., 197 Arma. 107 j1 Cherokee 185 jj Croweburg 19 Franklin 21 Frontenac 4 Girard 17 Mulberry Pittsburg 550 || Radley Miscellaneous.. 94 ! Total Decatur: 82 Oberlin 101 Miscellaneous 286 17 303 97 36 14 Total. Cow ley: Arkansas City Winfield Miscellaneous Chautauqua: Cedarvale. Sedan Miscellaneous.. Total Brown: Hiawatha _ . Horton Miscellaneous _. Comanche: Coldwater Protection Miscellaneous.. ChaseCottonwood F a l l s Miscellaneous 183 Total. 147 455 381 40 19 2S 16 1 6 22. 60 39 597 1 34 823 f i ! SO 54 134 Dickinson: _... 23 194 73 Total 290 161 25 534 273 Coffey: Burlington Miscellaneous 50 36 993 Total _-.. 86 Abilene Herington Solomon Miscellaneous.. 266 179 27 124 Total. Doniphan: Troy Miscellaneous.. Total Douglas: Baldwin City.. Lawrence Miscellaneous.. Total. 596 38 67 105 27 497 72 551 192 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties., cities, and townships, showing number of returns—Continued KANSAS—Continued Number of returns Comity and city Edwards: Kinsley Miscellaneous.. Total. 163 104 267 Elk: Howard Miscellaneous Total. 92 Ellis: Ellis Hays... Miscellaneous.. 118 188 64 Numj ber of returns 101 47 55 Total 203 Harvey: Halstead Newton I Miscellaneous.. 69 478 65 Total 612 Haskell: Miscellaneous.. ous Ellsworth: Ellsworth "Wilson 168 101 Jackson: 109 Holton 51 Miscellaneous.. 58 : Miscellaneous.. Total. 218 ! Finney: Garden City--. Miscellaneous.. Total. 289 36 325 Ford: Dodge City Miscellaneous.. Total.. 532 380 Total Jefferson: Valley Falls Miscellaneous Total Jewell: Mankato Miscellaneous.. Total Franklin: Ottawa Miscellaneous Total. 263 43 306 Johnson: Olathe Miscellaneous.. Total Geary: Fort Riley Junction City.. Miscellaneous.. 44 Total Graham: Hill City .Miscellaneous Harper: Anthony Harper Miscellaneous.. 370 I Hodgeman: Miscellane- Total. Gove: Miscellaneous County and city | 296 j |= I ..! j 130 Total 'Grant: Ulysses. Gray: Cimarron Miscellaneous Total Greeley: Miscellaneous.. Greenwood: Eureka. Madison Miscellaneous. Total . Hamilton: Syracuse. Miscellaneous. Total Kearny: Miscellaneous.. 86 168 254 49 Kingman: Kingman Miscellaneous Total Total Labette: Chetopa Oswego... Parsons Miscellaneous.. Total Lane: Miscellaneous Leavenworth: Fort Leavenworth.. Leavenworth National Military Home Tonganoxie Miscellaneous Total.. 179 15 30 405 28 Number of returns Lincoln: Lincoln Miscellaneous.. 68 62 Total. 130 Linn: La Cygne Pleasanton Miscellaneous.. 3 28 34 Total . 70 Logan: Oakley ._. Miscellaneous- 44 16 Total I Lyon-: Emporia Miscellaneous.. 571 80 Total.. 651 McPherson: Lindsborg McPherson Miscellaneous- 91 245 166 Total. 502 Marion: Florence Hillsboro Marion Peabody M is cellaneous.. 43 52 109 59 77 Total- 340 Marshall: Blue Rapids-_. Frankfort Marys ville Miscellaneous- Kiowa: Greensburg Miscellaneous- County and city 40 36 183 129 Total Meade: Meade Miscellaneous- 108 177 Total. 285 Miami: Osawatomie Paola Miscellaneous.. 119 107 16 Total . 242 478 I Mitchell: = ,| Beloit 72 MiscellaneousTotal Montgomery: Caney Cherryvale Coffey ville Independence—. MiscellaneousTotal 160 81 241 77 86 391 582 18 1,154 193 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued K A N S A S—C ontinued Number of returns County and city Morris: Council Grove Miscellaneous 74 65 Total 139 Morton: Elkhart Miscellaneous 56 29 Total Nemaha: Sabetha Seneca Miscellaneous Total Reno: Haven Hutchinson Nickerson Miscellaneous 316 Ness: Ness City Miscellaneous 65 89 Total Osage: Burlingame Osaee Citv Miscellaneous 163 Miscellaneous 138 Rooks: Plainville Stockton Miscellaneous Total 125 Total Pawnee: Larned Miscellaneous 104 Total 243 117 Russell: Russell Miscellaneous Total Phillips: Phillipsburg Miscellaneous 360 Total 56 50 Saline: Salina Miscellaneous Total Pottawatomie: St. Marys 106 Total Total 51 61 96 208 4,971 32 862 • 24 97 Miscellaneous Total 33 Total 272 Shawnee: Topeka Miscellaneous 2,731 35 Total 2 766 Sherman: Goodland M iscellaneous _. 61 120 19 139 Total i: Smith: Smith Center 98 Miscellaneous 65 57 crn Total 99 122 256 ! Stafford: qt Tnhn 383 ! 113 496 93 83 113 Stafford Miscellaneous Total 289 i Stanton: Miscellaneous— 20 i Stevens: Hugoton 42 Miscellaneous 38 100 I Rush: LaCrosse Miscellaneous Scott: 239 Sheridan: Miscellaneous. 1,015 Total Total Ottawa: Minneapolis Miscellaneous Miscellaneous -- Riley: 23 51 64 45 59 Total 199 Total 29 57 39 407 ' Total 97 66 _. 4,743 228 82 117 Rice: Lvons _ Miscellaneous Total Osborne: Downs Osborne Miscellaneous Sedgwick: Wichita Miscellaneous Republic: Belleville.Miscellaneous 154 _. 306 ! 101 [ 138 ; Total Total Norton: Norton Miscellaneous Number of returns County and city i Seward: Liberal 70 Miscellaneous 68 Miscellaneous 82 40 59 Total --.. Rawlins: Total 273 15 28 Erie Miscellaneous Pratt: Pratt Miscellaneous 85 181 Total Neosho: Number of returns County and city „ 757 58 815 42 24 Total ! Sumner: 1 Caldwpll 78 i Conway Springs 169 Mulvane Oxford 247 Wellington Miscellaneous 157 Total 160 Thomas: Colby 317 Miscellaneous Total Trego:T W akeeney 64 66 84 29 23 37 236 58 467 - 94 89 _ 183 Total.... -.59 I 10 Wabaunsee: Miscellaneous 69 Wallace: Miscellaneous. 75 121 98 68 194 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued KANSAS—Continued County and city Number of returns Washington: Washington Miscellaneous Total Wichita: Miscellaneous. Wilson: Altoona Fredonia... _. Neodesha Miscellaneous Total - 33 106 139 Number of returns County and city Woodson: Yates Center M iscellaneous Total Wyandotte: Bonner Springs 7 Kansas C i t y . . . 81 I Rosedale 95 Miscellaneous 43 14 _ ._ 62 ._ 45 2,483 12 61 Total 197 48 14 2,601 County and city Miscellaneous for State: Residents of other States _ Total Kansas Returns, Form 1040, showing no net income, not included in general tables Total in general tables Number of returns 248 38,560 1,003 37,557 KENTUCKY Adair: Columbia Miscellaneous 12 2 Total Allen: Scottsville Anderson: Lawrenceburg 14 Total. 12 Breathitt: Jackson.. Miscellaneous- 52 Ballard: Wickliffe. . . Miscellaneous 16 Barren: Glasgow Miscellaneous 102 7 Total 109 23 Total Bell: Middlesboro Pineville Miscellaneous 188 100 19 Total 307 ...J 29 Butler: Miscellaneous. ._ Boone: Miscellaneous.._ 60 Bourbon: Millersburg Paris Miscellaneous 15 337 11 Total 363 Boyd: Ashland Catlettsburg... Miscellaneous.. Caldwell: Princeton. Miscellaneous Total. Total Boyle: Danville Miscellaneous.. Total. 199 I 12 I Carlisle: Bardwell Miscellaneous- 211 i Southgate included in Newport. Total. Total 5 257 39 296 322 7 Total 329 Total Cumberland: Miscellaneous I 2,735 41 Total Marion Miscellaneous 394 262 807 1,196 76 16 25 Clark: Winchester Miscellaneous 110 j 11 I Crittenden: Total . 1,054 69 Clay: Miscellaneous Calloway: Murray Miscellaneous.. Campbell: Bellevue Dayton.__ Fort Thomas.. Newport! Miscellaneous.. Total Christian: Hopkinsville _ Miscellaneous Builitt: Lebanon Junction... Miscellaneous 32 54 15 Casey: Miscellaneous . . . Breckinridge: Cloverport Miscellaneous.. Total Bath: Miscellaneous Carroll: Carrollton Miscellaneous Carter: Olive Hill _ . . . Miscellaneous Total. 5 11 Total Total. Bracken: Augusta Miscellaneous- 10 24 3 27 4 Daviess: Owensboro Miscellaneous 575 21 Total . 596 Edmonson: Miscellaneous... 16 Estill: Daytona Irvine Miscellaneous.. 59 49 11 Total 119 195 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued KENTUCKY—Continued County and city Number of returns County and city Fayette: Lexington Miscellaneous 2,398 18 Harrison: Cynthiana Miscellaneous.. Total 2,416 Total. Fleming: Flemingsburg Miscellaneous Total Hart: Miscellaneous .__ 39 Floyd: Prestonburg Wayland Weeksbury Wheelwright Miscellaneous Total. Total. 123 Franklin: Frankfort Miscellaneous 334 1 Total 335 Total Gallatin: Miscellaneous. 114 40 154 14 Garrard: Lancaster Grant: Miscellaneous-.. Total Grayson: Miscellaneous. Green: M iscellaneous. _. Greenup: Greenup Raceland „ Russell Miscellaneous 30 42 173 8 18 Total 225 9 234 31 6 26 5 136 17 184 Total- Kenton: Covington Ludlow. Miscellaneous.. Total Hardin: Elizabethtown Knox: Barbourville-.. Miscellaneous.. Miscellaneous 8 140 272 420 Total. Larue: Hqdgenville MiscellaneousTotal Laurel: London.... 23 Lawrence: Louisa Miscellaneous.. 50 18 Total. 68 Lee: Beattyville Miscellaneous.. Total 10 18 Letcher: Jenkins. Neon Seco Whitesburg Miscellaneous 35 11 8 24 Total. 117 Lewis: Vanceburg Miscellaneous.. 18 Total . Lincoln: Stanford Miscellaneous.. 42 20 Total. 62 14 14,894 Logan: Russell ville Miscellaneous.. 73 15 99 Lyon: Eddyville Miscellaneous.. 14,357 537 Total . Johnson: Paintsville Van Lear Miscellaneous.. Total Number of returns Livingston: Miscellaneous - Nicholasville... Miscellaneous.. Knott: Miscellaneous.. 46 Total Hopkins: Dawson Springs Earlington M adison ville Mortons Gap Miscellaneous County and city Leslie: Miscellaneous.. Miscellaneous- Hancock: Miscellaneous. Harlan: Evarts Harland Miscellaneous Total. 251 Jessamine: Total Total 245 6 Jackson: Miscellaneous.. Total Miscellaneous 158 __=_ 21 _____ Hickman: Clinton Jefferson: Louisville Miscellaneous Total- Miscellaneous Graves: Mayfield 145 13 Henry: Eminence Miscellaneous.. Total Fulton: Fulton Hickman Henderson: Henderson Miscellaneous Number of returns 18 Total- 95 3,209 281 154 3,644 9 52 55 McCracken: Paducah... McCreary: Miscellaneous 815 25 McLean: Livermore MiscellaneousTotal Madison: Berea Richmond Miscellaneous Total Magoffin: Miscellaneous Marion: Lebanon Miscellaneous Total 14 67 172 4 243 21 3 65 196 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued KENTUCKY—Continued County and city Number of 1 returns Number of returns County and city 24 Owen: Miscellaneous— Marshall: Benton_ Miscellaneous 26 2 Cadiz Total 13 Martin: Miscellaneous— Mason: Maysville Miscellaneous Number of returns County and city .. Total 257 17 274 Meade: Miscellaneous.. Menifee: Miscellaneous. Mercer: Harrodsburg... Miscellaneous.. Total Metcalfe: Miscellaneous. Monroe: Miscellaneous.. Montgomery: Mount Sterling Morgan: Miscellaneoi 117 16 133 157 10 Pendleton: Falmouth Miscellaneous Miscellaneous 44 Perry: Hazard Miscellaneous 137 68 Total 205 Trimble: Miscellaneous. Union: Morganfield Sturgis Uniontown. _ Miscellaneous Pike: Hellier Pikeville Miscellaneous 124 172 Total Warren: Bowling Green Miscellaneous Total. 302 2 Powell: Miscellaneous.. Pulaski: Burnside Somerset Miscellaneous 20 134 8 162 Total.. Muhlenberg: Central City. Drakesboro.. Greenville-_. Miscellaneous. Robertson: Miscellaneous__ _ Rockcastle: Miscellaneous Rowan: Miscellaneous. _ Russell: Miscellaneous. _ Total MiscellaneousTotal 142 11 Total 153 Total 77 315 Total 51 49 2 Wayne: Monticello Miscellaneous 39 18 Whitley: Corbin Williamsburg Miscellaneous 57 ===== 102 53 18 Total 173 Wolfe: Miscellaneous Woodford: Versailles Miscellaneous 136 53 Total Taylor: Campbells ville Miscellaneous Total Oldham: La Grange Miscellaneous. Total Shelby: Shelbyville Miscellaneous Simpson: Franklin Spencer: Miscellaneous. Ohio: Beaver Dam. Miscellaneous. Total Washington: Springfield Miscellaneous 194 Total.. Total Nicholas: Carlisle 297 18 Total 189 5 50 31 5 6 92 Total Webster: Providence Miscellaneous. Scott: Georgetown Miscellaneous Nelson: Bardstown. Miscellaneous. 28 Total Total 38 Todd: Miscellaneous 189 Total K e n t u c k y . _ Returns, Form 1040, showing no net income, not included in general tables Total in general tables 35,448 825 34,623 LOUISIANA Acadia: Church Point Crowley Rayne Miscellaneous Total Allen: Elizabeth Kinder Oakdale... Miscellaneous Total 38 196 88 46 368 42 10 69 7 128 Ascension: Donaldson ville Miscellaneous Total Assumption: Napoleonville Miscellaneous Total i I J j Avoyelles: Bunkie Cottonport Mansura-- • 64 35 99 = = j 40 : 20 < 60 ..! 46 7 11 Avoyelles—Contd. Marks ville Miscellaneous __ Total Beauregard: De Ridder Merry ville _ . . _. Miscellaneous Total 26 15 105 103 14 8 125 197 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued LOUISIANA—Continued Number of returns County and city Evangeline: Bienville: Arcadia Gibsland Miscellaneous.. VillePlatte.... Miscellaneous.. County and city j Num; berof returns ! Livingston: i D e n h a m Springs I Miscellaneous 23 25 Total Total 104 Franklin: Winnsboro Miscellaneous Bossier: Bossier Plain Dealing.. Miscellaneous.. Total 105 Grant: Total Colfax Miscellaneous.. Caddo: Shreveport Vivian Miscellaneous.. 4,310 Total 282 Total 69 722 55 85 53 __ _ Total Caldwell: Miscellaneous. Cameron: Miscellaneous --_ . Total. | Total. Coneordia: Ferriday __. Vidalia MiscellaneousTotal Miscellaneous.. Total. East Baton Rouge: Baton Rouge... Miscellaneous.. Total. East Carroll: Lake Providence.. Miscellaneous Total E a s t Feliciana: Jackson Miscellaneous : 125; ._. 58 262 Ouachita: MonroeWest Monroe. _. Miscellaneous-. - 189 i 1,152 112 41 173 133 21 35 117 11 1,305 Miscel47 Pointe Coupee: New Roads Miscellaneous.. 49 Total. 77 R apices: Alexandria Glenmora Lecompte Pineville Miscellaneous.. 21 32 36"967 Total 240 320 44 Total La Fourche: Thibodaux 1,660 '! Miscellaneous 78 I'I 117 8 Total 18, 435 373 219 I Total La Salle: Jena Miscellaneous 192 70 Orleans: Xew Orleans.. 100 35 23 ' 215 Total Lafayette: Lafayette Miscellaneous.. 1,738 124 116 57 Miscellaneous- 16 148 55 Total Morehouse: Bastrop Miscellaneous Total Total Jefferson Davis: Jennings Lake A r t h u r . . . Welsh 103 De Soto: Logansport Mansfield 97 27 Plaquemine: laneous Total Jefferson: Gretna Kenner Westwego . Miscellaneous.. 185 9 48 .. Jackson: Hodge Jonesboro Miscellaneous.. Catahoula: Jonesville Miscellaneous.. Total Madison: Tallulah M iscellaneous Natchitoches: Natchitoches 158 j Miscellaneous 23 I Total 251 Iberville: Plaquemine White Castle Miscellaneous Total Total Claiborne: Ilaynesville.. Homer Miscellaneous 68 Iberia: Jeanerette New Iberia Miscellaneous.. 4,654 Calcasieu: De Quincy Lake Charles Sulphur Vinton Miscellaneous Total Number of returns County and city 364 110 89 199 . 17 64 Total Lincoln: Ruston Miscellaneous 167 19 Total 186 81 Red liiver: neons Miscella- Richland: Delhi Eayville Miscellaneous.. 30 61 Total. Sabine: Many Zwolle 32 19 47 Miscellaneous.. Total. St. Bernard: Miscellaneous St. Charles: Miscellaneous St. Helena: Miscellaneous 98 : i \ i i ! 53 84 2 198 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued LOUISIANA—Continued County and city Number of returns St. James: Lutcher Miscellaneous Total St. John the Baptist Miscellaneous St. Landry: Eunice .Melville Opelousas Washington Miscellaneous 47 34 188 17 52 Total 338 County and city Number of returns Tangipahoa: Amite Hammond Independence Kentwood Ponchatoula Miscellaneous 37 184 10 14 43 22 Total 310 Tensas: Miscellaneous 142 33 Miscellaneous 175 79 iSt. Mary: Berwick Franklin Morgan City Patterson Miscellaneous 15 107 101 35 24 Total 282 Miscellaneous Total St. Tammany: Covington Mandeville Slidell Miscellaneous Total __ Total Vermillion: Abbeville Gueydan Kaplan Miscellaneous Total Vernon: Leesville Miscellaneous Total Washington: Bqgalusa M iscellaneous Total - 35 123 | 13 28 46 West Carroll: Oak G rove Miscellaneous.. 25 16 41 West Feiiciana; Miscellaneous 45 Winn: Winnfield Miscellaneous 75 3 Total 171 39 173 9 33 254 West Baton Rouge: Port Allen Miscellaneous Total..... Union: Farmerville Total Webster: Cotton Valley Minden Springhill Miscellaneous Total Terrebonne: Houma Total .•St. Martin: Breaux Bridge St. Martinville Miscellaneous Number of returns County and city 78 Total Louisiana.._ Returns. Form 1040, showing no net income, not included in general tables Total in general tables 240 24 204 36,132 1. 039 35, 093 r MAINE Aroostook—Contd. Madawaska Ma).let on Mars Hill M'onticello.. Androscoggin: Auburn "Lewis con Lisbon Livermore Livermore Falls Mechanic Falls Poland Turner Webster Miscellaneous Total. Aroostook: Ashland _ Blaine Bridgewater... Caribou Eagle Lake Easton Fort Fairfield. Fort Kent French ville... Grand Isle Houlton Island Falls... "Limestone PresqiiG Isle.—. St. Francis Sherman Stockholm Van Burean.... Washburn Miscellaneous.. 1,802 11 1 7 140 9 44 142 48 1 2 202 9 35 Total Cumberland: Bridgton Brunswick Cape Elizabeth.. Cumberland Falmouth ._ Freeport Gorham.. _. Gray Harpswell New GloucesterPortland Scarborough 29 7 35 10 207 1 4 6 39 19 25 1,033 55 287 114 13 8 48 39 14 8 10 4,981 40 Cumberland—-Contd. South Portland... Standish.. Westbrook Windham. _._ Yarmouth Miscellaneous Total Franklin: Farmington Jay Kingfield Phillips Rangeley Wilton MiscellaneousTotal Hancock: Bar Harbor. Blue HilL.._ Bucksport.. Deer Isle Ellsworth... Gouldsboro. 487 12 273 32 65 73 .-! 6,559 127 29 14 12 54 66 35 337 216 16 45 11 94 19a STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing: number of returns—Continued MAINE—Continued County and city Number of returns H an cock—C ontinued. Mount Desert Stonington Miscellaneous Total. Kennebec: Augusta Benton China Clinton Farmingdale—. Gardiner. Hallowell Monmouth Oakland Randolph Vassalboro Water ville Winslow Winthrop . Miscellaneous.. Total. 74 19 130 Oxford—Continued i Rumford Miscellaneous Total 610 5 21 6 204 56 7 58 13 16 707 9 67 61 1,925 Knox: Camden Rockland Rockport St. George Thomaston Union Vinalhaven Warren.._ Miscellaneous.. 124 367 19 23 72 9 13 17 16 Total__. 660 229 Oxford: Bethel Dixfield Fryeburg Mexico... Norway Oxford. Paris and South Paris Number of returns 26? 87 661 Penobscot: Bangor Brewer Corinna Dexter _ East Millinocket..Enfield Hampden Hermon Howland Lincoln Milford Millinocket Newport... Old Town Orono . . Orrington Patten Miscellaneous . Total 1,489 109 12 77 38 8 15 1 17 42 11 189 23 101 61 3 13 37 2,246 Piscataquis: Brownville Dover-Fox croft Greenville Guilford... Milo Monson Sangerville Miscellaneous Total Lincoln: Boothbay Booth bay Harbor... Bristol.. ._. Waldoboro Wiscasset M iscellaneous Total. County and city . 37 87 46 47 43 16 10 10 296 Sagadahoc: Bath Richmond Top sham M iscellaneous 316 33 26 28 Total 403 Somerset: Anson Binghani F airfield Hartland . . . . Jac'kman Madison Moscow Norridgewock Pittsfleld 23 78 68 5 16 78 5 7 54 Number of returns ; County and city S omerset—C ontinued. Skowhegan St. Albans Miscellaneous 150s 238; Total Waldo: Belfast Searsport Winterport Miscellaneous.. 157 21 7 71 Total. Washington: Bailey ville Calais Cherryfield Danforth East Machias.. Eastport Jonesport Lubec Machias Millbridge Miscellaneous.. 25641101 10 20 6 27 13 62 Total. York: Berwick.. Biddeford... Buxton Eliot.. Hollis... Kennebunk Kennebunkport Kittery Lebanon.._ Limerick North Berwick Old Orchard Saco Sanford South Berwick Wells York Miscellaneous 408 i I | ; i 35 333 21 11 6 103 43 98 J __; Total Total Maine Returns, Form 1040, showing no net income, not included in general tables Total in general tables 38 59 225 359 60 51 104 49 1, 619 19, 568 395 19, m MARYLAND Allegany: Cumberland Frostburg Lonaconing Mount Savage Westernport Miscellaneous Total Anne Arundel: Annapolis Miscellaneous Total 1, 565 149 64 37 54 101 1, 970 709 444 1, 153 City of Baltimore Baltimore: Catonsville Towson Miscellaneous Total Calvert: Miscellaneous Caroline: Denton Federalsburg Miscellaneous Total 38,364 692 336 2,292 3,320 42 194 Carroll: Union Bridge Westminster Miscellaneous Total Cecil: Elkton North East. _. Port Deposit. Miscellaneous. Total Charles: Miscellaneous.. 30 211 194 441 150 26 61 185 422 127 200 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued MARYLAND—Continued Number of returns County and city Dorchester: Cambridge Hurlock Miscellaneous _ Total Frederick: Brunswick Frederick Miscellaneous 237 16 53 116 608 237 961 Total. Harford: Aberdeen Belair Havre de Grace Miscellaneous 116 68 48 Number of returns Montgomery: Chevy Chase Rockville Tacoma Park Miscellaneous 1,265 218 373 1,129 Total 2,985 306 Total Garrett: Oakland Miscellaneous Total Howard: Ellicott City Miscellaneous County and city Prince Georges: Capitol Heights Hyattsville Laurel Mount Ranier Miscellaneous Total Queen Anne: Centerville Miscellaneous 113 124 142 ' 128 St. _ Total Marys: Miscellai neous 507 Somerset: Crisfield .. Miscellaneous 146 122 Total Kent: Chestertown Miscellaneous 268 Total 201 135 66 Total Talbot: Easton St. Michaels. __ Miscellaneous Total 24 310 131 155 702 1,322 84 52 136 71 78 71 149 238 35 70 343 Number of returns County and city Washington: Boonsboro Hagerstown Williamsport Miscellaneous 17 1,164 51 144 Total Wicomico: Salisbury Miscellaneous 1,376 360 28 Total Worcester: Berlin Pocomoke City Snow Hill Miscellaneous. Total Miscellaneous for the State: Nonresident aliens and American citizens residing abroad Residents of other States Total Maryland-_ Returns, Form 1040, showing no net income, not included in general tables Total in general tables 388 48 95 45 66 254 6,237 8,067 69, 720 1,066 68, 654 MASSACHUSETTS Barnstable: Barnstable Bourne Chatham Dennis Falmouth Harwich Orleans Provincetown Sandwich Yarmouth Miscellaneous 403 143 71 61 267 96 60 98 69 72 59 Total Berkshire: Adams Cheshire Clarksburg Dalton Great Barrington... Hinsdale Lanesborough Lee Lenox New Marlborough.. North Adams Pittsfield Sheffield Stockbridge West Stockbridge.-. Williamstown Miscellaneous 1,399 Total Bristol: Acushnet 5,414 Attleboro 344 37 2 98 310 28 28 201 153 13 870 2,877 40 94 23 250 46 21 973 Bristol—Continued. Berkley Dartmouth Dighton Easton Fairhaven Fall River. Freetown Mansfield New Bedford N o r t h Attleboro Norton Raynham Rehoboth Seekonk Somerset Swansea ___ Taunton Westport Total Dukes: Edgartown Oak Bluffs Tisbury Miscellaneous 3 80 78 184 385 2,580 31 283 3,427 555 118 54 10 33 100 77 1,258 76 10, 326 57 25 92 5 Essex—Continued. Hamilton Haverhill Ipswich Lawrence Lynn Lynnfield Manchester Marblehead Merrimac Methuen. Middleton Nahant Newbury Ne wburyport N o r t h Andover Peabody Rockport Rowley Salem Salisbury Saugus Swampscott.Wenham West N e w b u r y Miscellaneous Total Total Essex: Amesbury Andover Beverly Danvers Essex Georgetown Gloucester Groveland 179 410 792 1,261 547 44 63 1,006 55 Franklin: Buckland Colrain Deerfield Erving Greenfield. __ Montague Northfield— Orange Shellburne ._ 146 2,065 224 2,414 4,868 126 218 765 83 624 28 152 55 669 331 773 161 36 1,974 37 459 1,427 61 29 116 22, 019 2 16 97 10 827 278 72 183 100 201 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued MASSACHUSETTS-Continued Number of returns County and city- Suffolk: Boston Chelsea Revere Winthrop.. Middlesex—Continued. Tewksbury. Townsend.. Franklin—Continued. Sunderland Whately.... Miscellaneous Total.. Hampden: Agawam __ Chester Chicopee East Longmeadow__ Holyoke.._ Longmeado w Ludlow Monson—_ Palmer Russell Southwick Springfield Westfield West Springfield Wilbrahain Miscellaneous Total Hampshire: Amherst Belcher town Easthampton Hadley _. Harfield.Huntington Northampton South Hadley Ware Williamsburg Miscellaneous Total. Middlesex: Acton _ Arlington Ashland Ayer Bedford. Belmont Billerica Burlington.! Cambridge C helmsford Concord... Dracut _ Everett.. Framingham Groton Holliston Hopkinton Hudson Lexington Lincoln Littleton Lowell Maiden Marlborough__ Maynard Medford Melrose Natick Newton North Reading Pepperell Reading... Shirley... Somerville Stoneham Stow Sudbury County and city County and city _ _ _ __ _. 1,700 |i 321 21 263 47 49 I! 29 1,498 327 250 45 79 2,929 118 3,066 113 144 116 2,529 132 33 7,252 192 611 52 1, 533 1,231 155 125 97 297 828 160 72 2,906 2,835 532 220 3,289 2,458 684 9,273 16 93 802 43 4,558 447 44 47,457 1,224 968 1,538 Total 148 45 979 64 2,623 649 132 104 Total. 295 Nantucket: Nantucket— 31 13 Norfolk: 8,390 Avon 674 Bellingham „ 669 Braintree 75 Brookline 51 Canton 14,942 || Cohasset Dedham Dover Foxborough Franklin Holbrook Medfield Medway Millis Milton Needhan Norfolk Norwood Plainville Quincy.Randolph Sharon Stoughton Walpole-. Wellesley _ Westwood Weymouth.. Wrentham .. ij |j 'I 62 | •i 946 I 8, 907 ' 346 297 | _. 103 151 345 113 77 115 67 1, 780 947 38 833 48 i i I 4,446 240 261 I 301 418 1, 611 121 841 101 24,441 Total Plymouth: Abington Bridgewater Brockton Carver Duxbury East Bridgewater.. Hanover Hanson,_ Hingham Hull Kingston Lakeville ... Marion Marshfield. Mattapoisett Middleborough Norwell Pembroke Plymouth Rochester Rqckland. Scitutate Wareham West Bridgewater-. Whitman M iscellaneous Total I I | i | | j 236 190 J.751 38 136 127 48 G01 87 8 7 100 129 69 337 46 42 873 17 341 228 214 64 298 19 | 6,904 | 51,187 Worcester: Ashburnham __ Athol Auburn Barre BerlinBlackstone. Boylston_ Brookfield.Carlton Clinton Douglas x?~ Dudley Fitchburg Gardner _ Grafton Hardwick.. Holden Hopedale. Hubbardston Lancaster Leicester Leominster. Lunenburg. Mendon ___ Milford--., Millbury Millville Northboro Northridge North Brookfield... Oxford _ _. Rutland Shrewsbury Southboro Southbridge S pencer SterlingSturbridge Sutton Templeton Upton _ Uxbridge Warren. Webster Westboro West Boylston West Brookfield Westminster Winchendon Worcester Miscellaneous Total.Residents of States Number of returns __ other _. Total Massachusetts Returns, Form 1040, showing no net income, not included in general tables 418 135 109 19 42 27 98 34 372 71 47 1,563 654^ 182 36 120 134 14 81 133 728 33 25 479 200 52 71 236 82 73 69 235 140 514 216 38 28 25 73 34 194 76 420 166 66 23 31 190 10, 012 169 19,049 1,669 217,453 4,137 Total in general tables 213,316 202 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, number of returns—Continued MICHIGAN Number of returns County and city Alcona: Miscellaneous.. 40 Alger: Munising Miscellaneous... Total _ - County and city Calhoun: Albion Battle Creek Homer Marshall Miscellaneous... Total 118 74 70 151 Total 413 Alpena: Alpena Miscellaneous 321 4 325 Antrim: Mancelona Miscellaneous Arenac: Miscellaneous._ Total Chippewa: Sault Ste. Marie Miscellaneous.._ Baraga: Baraga L'Anse Miscellaneous 156 43 --- Bay: Bay City Essex ville Miscellaneous 1, 651 37 69 Total 1,757 Benzie: Frankfort M iscellaneous 100 Total Berrien: Benton Harbor Berrien Springs Buchanan Niles New Buffalo St. Joseph Three Oaks Water vliet Miscellaneous. 759 41 135 443 42 415 54 59 157 2,105 Total Branch: Bronson Coldwater _ Quincy.. Union City M iscellaneous Total Charlevoix: Boyne City Charlevoix East Jordan Miscellaneous... Cheboygan: Cheboygan Miscellaneous... Total Total Cass: Cassopolis Dowagiac Marcellus Miscellaneous... Total Total Barry: Hastings. Nashville Miscellaneous _. Total 278 2,424 36 178 42 119 Allegan: Allegan Otsego Plainwell Miscellaneous Total Number of returns 41 222 21 20 2 306 2,958 57 203 28 12 300 Totals. Crawford: Grayling Miscellaneous... Total Delta: Escanaba Gladstone Wells Miscellaneous.... Total Dickinson: Iron Mountain.. Norway Vulcan Miscellaneous... Total Eaton: Belle vue Charlotte Eaton Rapids... Grand Ledge Miscellaneous.. . Total Emmet: Harbor Springs Pellston Petoskey Miscellaneous— Total Genesee: Clio Davison Fenton Flint Flushing Mount Morris. Miscellaneous.. Total Glad win: Gladwin. Miscellaneous.. 186 123 47 170 188 38 Total Clare: Clare Miscellaneous.. , Total Clinton: Ovid St. Johns. Miscellaneous. County and city Total Total 230 Gratiot: Alma Ithaca St. Louis MiscellaneousTotal 484 125 17 31 447 73 20 46 ~586 26 173 108 111 42 460 82 15 272 31 400 48 53 115 7,211 62 67 148 7,704 40 15 Total Gogebic: Anvil Location. Bessemer. Iron wood Wakefield Miscellaneous.. Grand Traverse: Traverse City.. Miscellaneous. . 32 125 73 Number of returns Hillsdale: Hillsdale Jonesyille Reading Miscellaneous.. Total.. Houghton: Atlantic Mine.. Baltic. Calumet Chassell Dollar Bay Hancock Houghton _ Hubbell Kearsarge Lake Linden... Laurium Painesdale South Range—. Trimountain Miscellaneous.. Total 14 129 451 62 45 701 354 24 378 170 69 49 56 344 206 26 23 42 297 4 275 16 14 245 271 42 5 66 201 15 9 3 45 1,217 203 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued MICHIGAN—Continued Number of returns County and city Huron: Bad Axe Harbor Beach.. Sebewaing Miscellaneous.. 85 Ke ween aw: Mohawk Miscellaneous 300 232 3,458 18 86 29 65 ._ _ Ionia: Belding___ Ionia Lake Odessa... Lyons Portland MiscellaneousTotal. 517 losco: East Tawas.--. Tawas City Miscellaneous114 Total. Iron: Amasa... Caspian Crystal F a l l s Iron River Stambaugh Miscellaneous.. Total Isabella: Mount Pleasant Miscellaneous 27 67 135 318 Miscellane45 Lenawee: Adrian Blissfield Clinton Hudson Morenci Tecumseh Miscellaneous- 534 50 42 69 55 89 79 Total. 918 Livingston: Brighton Howell Towlerville... Miscellaneous 23 82 192 42 27 177 53 2,880 159 3, 039 2,988 45 97 Total Kaikaska: Kalkaska...— Miscellaneous- 3,130 Total. Kent: Cedar Springs Grand Rapids. _. Grand ville Lowell.._ Rockford Sparta Miscellaneous 21 10,110 41 81 59 80 153 10,545 Total -14 Total Manistee: Arcadia Manistee Miscellaneous. Total Mecosta: Big Rapids Miscellaneous., 311 Total Menominee: Hermansville.. Menominee Miscellaneous.. 175 Total Midland: Midland Miscellaneous.. 397 135 40 20 342 35 367 27 Total . Missaukee: Miscellaneous _ Monroe: Dundee Monroe.. Miscellaneous 20 888 117 1,025 32 159 12 103 Total . Total Mackinac: St. Ignace. Miscellaneous. Total Marquette: Champion Gwinn Ishpeming Marquette Negaunee RepublicMiscellaneous. 26 Total Luce: Newberry Miscellaneous. Total Macomb: East Detroit Mount Clemens New Baltimore Richmond Romeo Roseville St. Clair Shores Utica Miscellaneous 270 20 21 Total Montcalm: Carson C i t y . . . Greenville Howard City.. Miscellaneous.. Total Total. Jackson: Jackson Miscellaneous.. Total. Kalamazoo: Kalamazoo Vicksburg Miscellaneous.. 62320—31- Total. Leelanau: ous 3,8 Total.. Lake: Miscellaneous Lapeer: Almont _ Imlay City Lapeer Miscellaneous. _ Number of returns County and city Mason: Ludington Scottville Miscellaneous.. __ Total Total. Ingham: East Lansing Lansing... Leslie Mason. Williamston Miscellaneous Number of returns County and city 120 86 877 32 35 58 36 150 69 258 1,601 Montmorency: Miscellaneous.. Muskegon: Montague Muskegon. Muskegon HeightsWhitehall Miscellaneous Total. Newaygo: Fremont Newaygo Miscellaneous Total Oakland: Berkley Birmingham Bloomfield Hills Clawson Farmington Ferndale Holly Milford Oak Park Orion.. Oxford Pleasant Ridge Pontiac. Rochester Royal Oak Miscellaneous Total. 16 14 1,994 250 46 52 2,356 ' 76 40 22 X38 52 1,110 112 48 167 703 77 87 1 63 103 254 3,204 183 1,728 520 8,412 204 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929y by countiesy cities, and townships, showing number of returns—Continued MICHIGAN—Continued St. Clair: Algonac Marine City... Marysville Port Huron St. Clair Yale Miscellaneous.. Oceana: Hart Pent water Shelby M iscellaneous Total Ogemaw: West Branch Miscellaneous Total Ontonagon: Greenland Ontonagon Rockland Miscellaneous Total Osceola: Evart.. Reed C i t y . . Miscellaneous Total z Total Ottawa: Coopersville... Grand Haven.. HollandSpring Lake Zeeland... Miscellaneous.. Total. Presque Isle: Onaway Rogers City Miscellaneous.. Total. Roscommon: Miscellaneous Saginaw: Carrollton Chesaning Frankenmuth Saginaw St. Charles Miscellaneous Total 77 2,007 St. Joseph: Constantine... Sturgis Three Rivers... Miscellaneous.. 31 Total. 115 i Sanilac: Croswell Marlette Sandusky Miscellaneous- 100 43 13 56 29 325 621 70 132 83 1,260 15 105 26 146 22 5 50 37 3,250 44 3, 483 704 Total. Oscoda: Miscellaneous._| Otsego: Gaylord. _. Misce laneous Total. County and city County and city County and city I ! I | Schoolcraft: Manistique Miscellaneous.. 141 9 Total.. _i___. 150 Shiawassee: Corunna Durand Owosso Miscellaneous.. 22 120 466 62 Total. 670 Tuscola: Caro Cass City Vassar Miscellaneous.. Total Van Buren: Bangor Decatur ... Hartford Lawton Paw Paw South Haven.. Miscellaneous.. 256 43 26 50 29 101 220 72 Total.... Washtenaw: Ann Arbor Chelsea Manchester Milan Saline. Ypsilanti Miscellaneous.. Total . Wayne: Brightmoor Centerline1 Dearborn Detroit Ecorse Eloise Fordson (formerly Springwells).1 Flat Rock Grosse He Grosse Pointe Garden City Grosse Point Farms. Hamtramck. Highland Park Inkster Lincoln Park Melvindale North ville Plymouth River Rouge Trenton Wayne Wyandotte Miscellaneous. Total. Wexford: Cadillac Manton Miscellaneous.. Total. Miscellaneous for State: Residents of other States Nonresident aliens and American citizens residing abroad Number of returns 1,854 65 27 76 42 572 23 2,659 55 2,010 90,809 258 57 123 2,035 1 322 621 3,538 69 163 35 144 358 361 163 344 1,130 206 102,808 257 13 278 600 Total Michigan... 180, 792 Returns, Form 1040, showing no net income, not included in general tables 2,874 Total in general tables 177,918 MINNESOTA Aitkin: Aitkin Miscellaneous. Total Anoka: Anoka Miscellaneous. Total Becker: Detroit Lakes. Frazee ___ Miscellaneous Total Beltrami: Bemidji Miscellaneous _ Total * Returns for Fordson included in Dearborn. Ben ton: Sauk Rapids.. Miscellaneous. 20 26 152 23 Total Big Stone: Or ton ville Miscellaneous 57 50 175 Total 107 142 16 21 179 205 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued MINNESOTA—Continued Number of returns County and city Blue Earth: Lake Crystal Mankato__ Miscellaneous 25 586 58 Total 669 Brown: New TJlm Sleepy E v e Springfield.... Miscellaneous 185 56 56 19 Total 316 Oarlton: CloQuet Miscellaneous— 241 74 Total Carver: Chaska Waconia Miscellaneous 315 _ Total 42 33 70 145 Cass: Cass Lake Miscellaneous 42 50 Total 92 Chippewa: Montevideo Miscellaneous ... Total Chisago: Miscellaneous. Clay: Barnesville _ _ Moorhead Miscellaneous Total 92 44 136 97 24 190 72 286 Clearwater: Miscellaneous Cook: Miscellaneous 15 18 Cotton wood: Mountain Lake Windom,-. . Miscellaneous 28 62 23 Total Crow Wing: Brainerd Crosby Ironton MiscellaneousTotal Dakota: Farmington Hastings South St. PaulMiscellaneous... Total i Num• ber of ; returns County and city Itasca: Bovey Coleraine Grand Rapids. Keewatin Nashwauk Miscellaneous— Dodge: Kasson__ Miscellaneous.. Total. Douglas: Alexandria.—-. Osakis... Miscellaneous.. 106 25 25 Total. Total Fillmore: Chatfield Lanesboro Preston Rushford Spring Valley.. Miscellaneous- 34 26 26 29 36 67 Total „- _ Total. 40 172 53 Total 225 382 I - 199 _ 36 20 9 Total.— Lac qui Parle: 28 Dawson 35 Madison Miscellaneous 294 || 45 6Q Total 35 72 107 ; -i Total Kandiyohi: Willmar Miscellaneous 169 30 13 6 121 145 28,948 2 110 80 93 158 .; 29,676 : 25 15 48 ,.. - : ! 129 Kanabec: Mora Miscellaneous Koochiching: 316 International Falls.Miscellaneous66 I 72 Houston: CaledoniaMiscellaneous Total Isanti: Cambridge Miscellaneous Total 58 28 43 Kittson: Miscellaneous.. 468 Grant: Miscellaenous H u b bard: Park Rapids Miscellaneous Total _ ! | i ! ! I 218 Freeborn: Albert Lea. Miscellaneous— Hennepin: Crystal B a y Edina Excelsior Hopkins M inneapolis. Richfield Robbinsdale St. Louis P a r k . Wayzata Miscellaneous Total-..— 363 Total.- Total. Total 37 38 87 39 71 91 Jackson: Jackson 156 ! Lakef'eld Miscellaneous Faribault: Blue Earth Wells Winnebago Miscellaneous., Goodhue: Cannon Falls Kenyon Red Wing Zumbrota Miscellaneous \ Num! ber of I return County and city 35 10 45 54 34 88 65 Lake: Two Harbors Miscellaneous 187 7 Total 194 Lake of the Woods: Miscellaneous 30 Le Sueur: Le Sueur Montgomery— New Prague . Waterville.Miscellaneous 54 23 36 16 43 - Total.. Lincoln: Miscellaneous— 172 61 Lyon: Marshall— Tracy Miscellaneous 108 76 60 Total 244 McLeod: Glencoe Hutchinson Miscellaneous Total 66 82 55 203 206 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929y by counties^ cities, and townships, showingnumber of returns—Continued MINNESOTA—Continued County and city Number of returns Mahnomen: Miscellaneous... Marshall: Warren Miscellaneous.. . Total Martin: Fairmont 13 90 203 86 MiscellaneousTotal Meeker: Litchfield Miscellaneous... 158 Total Mille Lacs: Milaca Princeton Miscellaneous— Total Morrison: Little Falls 88 121 50 MiscellaneousTotal.Mower: Austin Miscellaneous— Total Murray: Slayton Miscellaneous Total Nicollet: St. Peter. Miscellaneous Total Nobles: Adrian Worthington . . . Miscellaneous Total Norman: Ada... Miscellaneous Total Olmsted: Rochester Miscellaneous— Total Ottertail: Fergus Falls Pelican Rapids. Perham— Miscellaneous Total 349 County and city Number of returns Pennington: Thief River Falls.. Miscellaneous Total. Pine: Pine City Sandstone MiscellaneousTotal Pipestone: Pipestone Miscellaneous . Total. Polk: Crookston East Grand Forks _ Miscellaneous 99 123 43 Total. 172 9,394 169 Total 127 Sherburne: Elk River Miscellaneous 40 19 Sibley: Winthrop Miscellaneous 22 84 Total 106 Stearns: Cold Spring Melrose— Paynesville St. CloudSt. Joseph Sauk Center Waite Park Miscellaneous 23 28 41 593 12 67 9 95 Total Total 220 286 40 Total 106 47 62 29 138 289 191 23 Total Rock: Luverne Miscellaneous 503 102 29 Swift: Appleton Benson. Miscellaneous Total Roseau: Roseau . Warroad Miscellaneous 131 Total 14 16 13 17 256 13 Stevens: Morris Miscellaneous Rice: Faribault Northfield Miscellaneous- Total. 6,217 16 36 61 14 Steele: Blooming Prairie. Owatonna Miscellaneous MiscellaneousTotal 19 22 26 171 4,190 214 269 28 495 9' 144 437 193 Total 61 9,145 174 14 Total. Redwood: Redwood Falls... Miscellaneous— Total. ! Renville: Bird Island. Fairfax.. Olivia.... Renville Number of returns; Scott: Belleplaine Jordan. Shakopee Miscellaneous 92 Red Lake: Red Lake Falls Miscellaneous... 1Oft 16b St. Louis: Aurora.. Biwabik Buhl.— Chisholm Duluth Ely.— Eveleth Gilbert... Hibbing Mountain Iron—. Proctor Virginia. Miscellaneous Total 166 Total. Pope: Glenwood Miscellaneous. Total . Ramsey: North St. Paul St. Paul White Bear L a k e . . . Miscellaneous County and city Todd: Long Prairie.—. Staples Miscellaneous Total 55 67 54 176 207 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929y by counties, cities, and totvnships, showing number of returns—Continued MINNESOTA—Continued County and city Number of returns Number of returns County and city Washington: Bay Port Stillwater Miscellaneous.. Traverse: Wheaton Miscellaneous.. 58 Total. Wabasha: Lake City Plain view Wabasha Miscellaneous.. 123 30 46 62 261 1 Total Wadena: Vi adena AI iseellaneous 81 14 Total 95 Waseca: Janesville Waseca . . . . M iscellaneous Total Wright: Buffalo Cokato. 194 Total Watonwan: Madelia St. James Miscellaneous.. 25 101 29 Total Wilkin: Breckenridge . . Miscellaneous Total . . 50 35 109 Miscellaneous- Total 32 118 - 117 26 Winona: St. Charles Winona.-. Miscellaneous 162 Total 19 37 253 112 Number of returns County and city Yellow Medicine: Canby Granite Falls.. Miscellaneous. Total 56 58 42 156 Total Minnesota.. Returns, Form 1040, showing no net income, not included in general tables Total in general tables 17 61, 809 1, 108 60, 701 625 MISSISSIPPI Adams: Natchez M iscellaneous Total 3 425 . . Total Alcorn: Corinth _ . _ . Miscellaneous 190 1 Total A mite: Gloster Miscellaneous Total Chickasaw: Houston Okolona Miscellaneous.. I 41 97 16 Total 113 Bolivar: Cleveland Rosedale Shaw Shelby... . Miscellaneous Total 8 141 80 62 71 267 621 Calhoun: Calhoun City Miscellaneous 12 8 Total 20 Carroll: Miscellaneous.. ! 92 Choctaw: Ackerman Miscellaneous 33 . - Forrest: Hattiesburg . Miscellaneous Total 562 -. 43 14 26 Grenada: Grenada M iscel laneous Clarke: Quitman Stonewall Miscellaneous.. Total Clay: West Point Miscellaneous.. 475 226 701 50 83 32 ~165 20 23 George: Miscellaneous- _ Greene: Miscellaneous.. Total Total . 28 87 552 10 Franklin: Bude . ... M iscellaneous Claiborne: Port Gibson Miscellaneous.. Total Coahoma: Clarksdale M iscellaneous Total Copiah: Crystal Springs Hazlehurst M iscellaneous. _ Total . OUS DeSota: Miscellaneous.. Total 17 24 Attala: Xoseiusko Miscellaneous Bentort: Miscellaneous..| Covington: Miscellane30 | Total. Hancock: Bay St. Louis.. Miscellaneous.. Total Harrison: Biloxi ..-.! Gulfport... Long Beach Pass Christian j Miscellaneous Total \ Hinds: Jackson Miscellaneous .. Total 162 12 174 92 20 112 272 438 12 58 40 820 2,051 119 208 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued MISSISSIPPI—Continued Number of returns County and city Holmes: Durant Lexington Miscellaneous.. 59 74 137 Total 270 Humphreys: Belzoni Miscellaneous.. 117 54 Number of returns County and city Pearl River: Picayune. Poplarville Miscellaneous. Lincoln: Brookhaven.... Nqrfield Miscellaneous.. Total 208 Number of returns County and city - 134 Total Perry: Miscellaneous Lowndes: Columbus Miscellaneous.. 323 16 81 38 15 14 Pike: McComb Magnolia Summit Miscellaneous 26& 32 30 13 Total 339 Issaquena: Miscellaneous Itawamba: Miscellaneous .__ Madison: Canton Miscellaneous 201 20 Total-.. 344 221 Jackson: Moss Point Ocean Springs Pascagoula Miscellaneous 41 37 Marion: Columbia Miscellaneous Pontotoc: Pontotoc Prentiss: Booneville 117 8 Total Quitman: Marks Miscellaneous 32 63- 125 Total. Total Total - 177 Jasper: Miscellaneous,.. Jefferson: Miscellaneous. JeflersonDavis: Miscellaneous.. .-Jones: Ellisville Laurel Miscellaneous.. 464 19 _ 65 25 Total. 90 MonroeAberdeen Amory Miscellaneous- 110 83 8 Montgomery: Winona Miscellaneous.. Kemper: Electric Mills.. Miscellaneous.. Total 52 ! 56 Lamar: Lumberton Sumrall Miscellaneous Total Total. Lauderdale: Meridian Miscellaneous.. 912 10 Total. 922 Lawrence: Miscellane- I ous I Leake: Miscellaneous--.! 24 18 Lee: Baldwyn Tupelo Miscellaneous.. 184 36 Total Leflore: Greenwood ltta Bena Miscellaneous.. Total Total Neshoba: Philadelphia... Miscellaneous.. 232 643 72 118 833 Newton: Newton Union _. Miscellaneous. Total 42 35 10 57 63 120 Oktibbeha: Stark ville Miscellaneous.. Total Panola: Batesville Sardis Miscellaneous.. Total 9i Total Scott: Forest Miscellaneous 24 1C 14 41 23 64 86 48 19 24 19 9 82 Total Noxubee: Macon Miscellaneous.. Total Rankin: Pelahatchie _ _ ._ Miscellaneous- Total Sharkey: Miscellaneous . Simpson: Miscellaneous. Smith: Cohay MiscellaneousTotal Stone: Wiggins Miscellaneous Total. Total LaFayette: Oxford. Marshall: Hollv Springs. Miscellaneous --.. 40 80 Total Sunflower: Drew Indianola Moorhead.. Ruleville. Miscellaneous 28 —. 64 131 43 64 137 Total Tallahatchie: Charleston Miscellaneous 439 Total Tate: Senatobia Miscellaneous. 2S1 Total Tippah: Ripley Miscellaneous Total 52 4G 24 64 37 14 51 209 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued MISSISSIPPI—Continued Number of returns County and city Number of returns County and city Washington—C ontd. Leland Miscellaneous Tishomingo: luka Miscellaneous 13 5 Total 18 Total Tunica: Tunica M iscellaneous 67 73 Wayne: Waynesboro.. Miscellaneous Total 140 Total 46 83 34 Webster: Eupora Miscellaneous 18 3 Total 21 Union: New Albany.. Walthall: Tylertown Warren: Vicksburg Miscellaneous 947 • 15 Total 962 i Washington: Greenville Hollandale 555 48 136 118 857 28 18 Wilkinson: Centreville Woodville Miscellaneous... .._ Total 21 46 6 73 Number of returns County and city W inston: Louisville Miscellaneous Total Yalobusha: Water Valley Miscellaneous S 74 _. Total Yazoo: Yazoo City . Miscellaneous Total.. 101 35 136 251 51 302 Total Mississippi. Returns, Form 1040, showing no net income, not included in general tables Total in general tables 16, 420 731 15, 689 MISSOURI 194 -. 31 10 Total 41 Atchison: 46 51 36 Tarkio Miscellaneous Total 133 Au drain: Mexico Vandalia Miscellaneous 216 32 11 Total . 259 Barry: Cassville Monett..Miscellaneous.. Total Barton: Lamar Miscellaneous. Total Bates: Butler.. Rich Hill.. Miscellaneous 21 Total Buchanan: St. Joseph. Miscellaneous 72 4 36 380 7 423 Total Butler: Poplar Bluff Miscellaneous 2,207 Total Caldwell: Hamilton Miscellaneous 173 Total Callaway: Fulton Miscellaneous 28 120 12 Total 132 Total 100 25 11 Total 136 Carter: Miscellaneous.. 1 3 Cass: Harrison ville Pleasant Hill Miscellaneous.— . . . 39 36 59 Total 2,185 22 167 6 8 20 _ Camden: Miscellaneous Cape Girardeau: Cape Girardeau Jackson Miscellaneous | Total. Total Bollinger: Miscellaneous Boone: Centralia .Columbia Miscellaneous Carroll: Carrollton Norborne Miscellaneous .. 1 333 44 8 385 134 1! Total Andrew: Savannah Miscellaneous Benton: Warsaw Miscellaneous Cedar: Eldorado Springs Miscellaneous cooo 176 18 CO OO Adair: Kirksville.. ._ M iscellaneous Total 11 Charlton: Brunswick Salisbury Miscellaneous... ._. Total. 15 32 16 _.: 63 Christian: Miscellaneous 12 Clark: Kahoka Miscellaneous 14 11 Total. 25 Clay: Excelsior Springs... Liberty North Kansas City. Miscellaneous Total. 128 117 70 48 363 210 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued MISSOURI—Continued County and city Number of returns Clinton: Cameron Plattsburg MiscellaneousTotal. Cole: Jefferson CityMiscellaneous.. 142 380 16 Total Cooper: Boonville Miscellaneous- 396 Total. 161 Crawford: Miscellaneous Dade: Greenfield Miscellaneous 137 24 20 County and city Number of returns Grundy: Trenton ... Miscellaneous- /137 4 Total Harrison: Bethany.. MiscellaneousTotal Henry: Clinton Deepwater Windsor Miscellaneous.. Total. 141 Total Howard: Fayette Glasgow New Franklin.. Miscellaneous. _ Total _.. Howell: West Plains Willow Springs. Miscellaneous. __ D alias: Miscellaneous -. Daviess: Gallatin Pattonsburg Miscellaneous Total De Kalb: Miscellaneous. Dent: Salem Douglas: Ava... Dunkin: Campbell Kennett Maiden Senath Miscellaneous 35 Total 130 Lafayette: Concordia _ 180 Lexington Odessa Miscellaneous Total 42 4 46 14 60 110 21 50 255 90 40 7 10 10 7 102 Lewis: Canton La Grange.Miscellaneous Total 30 16 18 Lincoln: Elsberry. _ Troy Miscellaneous Total 10 28 17 Total. Franklin: Pacific St. Clair.. Sullivan Union Washington Miscellaneous- 128 21, 659 Total Gasconade: Hermann 0 wensville Miscellaneous 218 Total. Jasper: Carl Junction.. Carterville Carthage Joplin Sarcoxie Webb City Miscellaneous.. Total.. Gentry: Albany King City Stanberry Miscellaneous 60 Total Jefferson: Crystal City... DeSoto Festus Miscellaneous.. 1,275 Total Greene: Ash Grove Springfield Miscellaneous 76 320 5 1,185 15 Total Johnson: Holden Warrensburg... Miscellaneous.. Total 1,205 Total. 137 27 - - - -= Lawrence: Aurora Marionville . Mount Vernon Pierce City Miscellaneous Total Iron: Miscellaneous. Jackson: Independence. _. Kansas City Lees Summit Sugar Creek Miscellaneous. __ 26 26 23 1 15 12 TTigginsvillft Total. 33 12 15 Knox: Edina Miscellaneous Total La Clede: Lebanon Miscellaneous Hickory: Miscellaneous Holt: Mound City Miscellaneous Total. Number of returns County and city 456 21,014 48 24 117 186 938 13 114 7 64 55 Linn: Brookfield - -Marceline M iscellaneous Total 164 Livingston: Chillicothe Miscellaneous 117 11 Total 128 McDonald: Miscellaneous .Macon: Bevier La Plata Macon Miscellaneous Total 25 89 23 74 Madison: Fredericktown Miscellaneous Total Maries: Miscellaneous... 85 30 49 lo 19 31 77 19 146 38 1 39 1 211 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued MISSOURI-Continued County and city Number of returns Marion: Hannibal Palmyra Miscellaneous.. 533 26 Total. 565 Mercer: Princeton. Miller: Eldon Miscellaneous.. Total. Mississippi: Charleston East Prairie.... Miscellaneous.. 33 Total Moniteau: California Tipton Miscellaneous.. 48 County and city Pemiscot: Caruthersville Hayti Steele Miscellaneous 110 22 18 7 Total 157 Perry: Perry ville Miscellaneous Pettis: Sedalia Miscellaneous 65 Platte: Weston Miscellaneous TotalNew Madrid: Lilbourn Morehouse New Madrid.. Parma Portageville Miscellaneous.. 16 Total Polk: Bolivar Humansville Miscellaneous Total Pulaski: Miscellaneous.. Putnam: Union ville 48 | Miscellaneous Total Rails: Miscellaneous Randolph: Huntsville.. Moberly Miscellaneous Total. Nodaway: Mary ville Miscellaneous.. 100 102 54 Total Total Oregon: Thayer Miscellaneous.. 156 Ray: Richmond Miscellaneous Total Reynolds: Miscellaneous Total . St. Charles: St. Charles Miscellaneous.. 316 36 Total 352 St. Clair: Appleton City. Osceola Miscellaneous.. 11 9 14 34 St. Francois: Bismarck Bonne Terre.. Desloge Elvins Farmington... Flat River Miscellaneous Ste. Genevieve: Ste. Genevieve Miscellaneous Pike: Bowling Green Louisiana Miscellaneous TotalMorgan: Versailles Miscellaneous. 20 1 Total Total Total Number of returns Total. 432 27 Total 68 Total . 35 Phelps: Newburg Eolla St. James Miscellaneous Total. Montgomery: Montgomery.... Wellsville Miscellaneous.. County and city Ripley: Doniphan _. Miscellaneous... Osage: Miscellaneous Ozark: Miscellaneous Total Total __. Monroe: Monroe City... Paris Miscellaneous.. Total.. Newton: Granby. Neosho. Seneca Miscellaneous.. Number of returns Total 164 City of St. Louis 53,054 St. Louis: Brentwood. Clayton Ferguson Glendale Kirkwood Maplewood Richmond Heights.. Shrewsbury University City Valley Park Webster Groves Wellston Miscellaneous Total Saline: Marshall Slater Sweet Springs.. Miscellaneous.. Total Schuyler: MiscellaneousScotland: Memphis.. . . Miscellaneous Total 9 > 706 222 69 16 52 359 7 11 1 12 212 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued MISSOURI—Continued Number of returns County and city Scott: Chaffee Fornfelt Illmo Sikeston Miscellaneous Total Shannon: Miscellaneous Shelby: Shelbina Miscellaneous Total Stoddard: Bernie Dexter Miscellaneous Total Stone: Crane _ Miscellaneous Total 59 10 28 90 22 209 7 15 21 12 48 1 13 27 12 53 12 3 15 County and city Sullivan: Milan . Miscellaneous Total Taney: Miscellaneous... Vernon: Nevada Miscellaneous Total Warren: Warrenton Miscellaneous Total Washington: PotosL. Miscellaneous r Pntol Wayne: Miscellaneous. _ Number of returns 15 12 27 16 17 176 10 186 20 19 39 24 3 27 22 Number of County and city returns Webster: Marshfleld Miscellaneous 15 7 Total Worth: 22 10 drswit Pitv Miscellaneous Total 12 Wright: Mountain Grove Miscellaneous 13 8 Total 21 100, 248 Total Missouri Returns, Form 1040, showing no net income, not included in general tables 1,881 Total in general tables. 98,367 MONTANA Beaverhead: Dillon Miscellaneous.. Total Big Horn: Hardin Miscellaneous.. Daniels: Scobey Miscellaneous 245 Total Dawson: 55 I Glendive 25 II Miscellaneous Total . 80 Blaine: Chinook 51 62 MiscellaneousTotal Broadwater: neous 143 102 Miscella- | J Carbon: Red Lodge MiscellaneousTotal Fallon: Baker 113 I Miscellaneous 39 91 85 i C a r t e r : Miscellaneous-__ Cascade: Great Falls Miscellaneous Total.... Chouteau: Fort Benton Miscellaneous Total. Custer: Miles City Miscellaneous Total Total Deerlodge: Anaconda... 176 33 Granite: Philipsburg Miscellaneous.. 181 16 197 1,178 36 Total Fergus: Lewistown Miscellaneous Total Flathead: Kalispell 2,450 Whiteflsh 187 Miscellaneous Total 2,637 1 Gallatin: Bozeman 54 Miscellaneous 83 Total 137 Garfleld: Miscellaneous Glacier: 312 Browning 19 Miscellaneous 331 Golden Valley: Miscellaneous Total 256 77 Total . Hill: Havre . _ Miscellaneous 70 24 _. Total 342 33 375 Jefferson: Miscellaneous. 57 Judith Basin: Miscellaneous 37 Lake: Poison Miscellaneous 20 58 _. 333 Total 78 243 155 54 Lewis and Clark: East Helena Helena _ Miscellaneous 44 974 62 452 322 94 416 19 42 Total 1,080 Liberty: Miscellaneous.. 19 Lincoln: Libby Miscellaneous 55 37 Total 92 McCone: Miscellaneous. 18 Madison: Miscellaneous-! Meagher: Miscellaneous. 92 71 213 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued M 0 N T AN A—C ontinued Number of returns County and city Mineral: Miscellaneous. 20 Missoula: Missoula. Miscellaneous 805 66 Total 871 Musselshell: Roundup Miscellaneous Total 126 76 202 ._ Park: Livingston Miscellaneous 349 36 Total 385 Petroleum: Miscellaneous Phillips: Malta Miscellaneous.. Total. County and city Number of returns Ravalli: Hamilton Miscellaneous 71 42 Total 113 Richland: Sidney Miscellaneous 52 22 Total 74 Roosevelt: Poplar.. Wolf Point Miscellaneous 22 41 74 Total 137 Rosebud: Forsyth Miscellaneous 56 76 Total 132 Number of returns County and city Sweet Grass: Big Timber Miscellaneous 51 6 57 Total Teton: Miscellaneous.... 127 Toole: Shelby Miscellaneous 97 131 Total 228 20 Treasure: Miscellaneous. Valley: Glasgow Miscellaneous 107 59 Total 166 Wheatland: Harlowton Miscellaneous Total 59 23 82 Wibaux: Miscellaneous- 11 Sanders: Miscellaneous.. 66 Pondera: Conrad Miscellaneous. Total Sheridan: Plentywood Miscellaneous 30 68 Total 98 Powder River: Miscel- J laneous- Silver Bow: Butte Walkerville Miscellaneous 4,189 58 25 Total 4,272 Total Montana....! 17,281 Returns, Form 1040, showing no net income, not included in general tables 214 52 Total in general | tables ; 17,067 82 Powell: Deer Lodge Miscellaneous. Total . Still water: Miscellaneous Prairie: Miscellaneous. \ Yellowstone: Billings Laurel..Miscellaneous.. Total I 971 61 31 1,063 NEBRASKA Adams: Hastings Miscellaneous Total j j ! Antelope: Neligh. Miscellaneous Total | Arthur: Miscellaneous.. Banner: Miscellaneous.. Blaine: Miscellaneous... Boone: Albion St. Edwards.. Miscellaneous Total Box Butte: Alliance Hemingford Miscellaneous Total J ! | ! j | j I 578 36 614 Boyd: Miscellaneous Brown: Ainsworth Miscellaneous... Total 97 Buffalo: Kearney Ravenna M iscell aneous Total I! Burt: 84 |! Oakland Tekamah 41 !i Miscellaneous... 65 j: 190 |i Total... 'i Butler: 293 ;! David City. . 37 | Miscellaneous... 3 || 333 |; Total 45 43 13 56 258 49 Cass: Plattsinouth. Weeping Water M iscellaneo us 101 34 148 Total. 283 Cedar: Hartington Randolph. Miscellaneous.. 64 70 113 84 391 122 76 105 303 119 142 261 -. 247 Chase: Miscellaneous._. 60 Total.. Cherry: Valentine M iscellaneous Total. Cheyenne: Sidney Miscellaneous.. Total 51 111 162 129 40 214 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued NEBRASKA—Continued County and city Number of returns Clay: Sutton Miscellaneous. _ 20 100 Total 120 Colfax: Schuyler Miscellaneous.. 99 189 Total 288 Cuming: West Point.... Wisner Miscellaneous.. 127 I 128 || 94 I Total . 349 ! Total Dakota: South Sioux City. Miscellaneous 41 106 Total Total 43 Dawes: Chadron Crawford 143 40 14 Miscellaneous.. Total 197 Dawson: Cozad.-. Gothenburg... J^exington Miscellaneous.. Total 241 Deuel: Chappell Miscellaneous.. Total Total Johnson: Tecumseh Miscellaneous.. Franklin. Miscellaneous. Total 52 Dixon: Wakefield Miscellaneous.. Total 126 Dodge: Fremont North Bend. . . Scribner 527 42 98 145 Miscellaneous- 812 Total.. Douglas: Omaha Valley Miscellaneous.. 12, 028 48 108 12,184 97 Total Frontier: Miscellaneous. 70 Furnas: Arapahoe Beaver City Cambridge Oxford... Miscellaneous 29 15 44 37 25 Total • -. Total 150 342 68 89 499 Garden: Miscellaneous.. Garfield: Burwell Gosper: Miscellaneous . . Grant: Miscellaneous Greeley: Miscellaneous. Hall: Grand Island Miscellaneous Total Total Jefferson: Fairbury Miscellaneous., Fillmore: Geneva. Miscellaneous. Gage: Beatrice Wymore Miscellaneous County and city Howard: St. Paul Miscellaneous.. Dundy: Benkelman Miscellaneous . Franklin: Custer: Broken Bow... Miscellaneous.. Total Number of returns County and city 55 24 22 92 34 620 40 - Hamilton: Aurora Miscellaneous 660 100 58 Total Harlan: Alma Orleans Miscellaneous 158 Total 82 Hayes: Miscellaneous.-. H i t c h c o c k : Miscellaneous Holt: Atkinson O'Neill.. Miscellaneous Total.. Hooker: Miscellaneous.. 28 25 29 9 108 29 26 43 98 23 Number of returns 49 20 69 231 81 312 51 31 Total Kearney: Minden Miscellaneous.. 82 Total Keith: Ogallala Miscellaneous 85 Total Keya Paha: Miscellaneous Kimball: Kimball Miscellaneous 86 60 25 53 33 8 91 29 Total Knox: Bloomfield Creighton Miscellaneous 120 Total Lancaster: Havelock Lincoln Miscellaneous 185 Total Lincoln: North Platte Miscellaneous, Total Logan: Miscellaneous... Loup: Miscellaneous McPherson: Miscellaneous Madison: Madison Newman Grove Norfolk Tilden _ Miscellaneous _ Total Merrick: Central City M iscellaneous Total... 35 40 110 51 3,707 na 3,871 464 65 529 23 2 6 91 30 351 26 45 543 116 54 170 215 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued NEBRASKA—Continued Number of returns bounty and city Morrill: Bayard Bridgeport MiscellaneousTotal. Nance: Fullerton Genoa Miscellaneous.. Total.. Red Willow: McCook Miscellaneous.. 218 55 Total- 273 Richardson: Falls City Miscellaneous.. Total . 173 272 Rock: Miscellaneous Nemafaa: Auburn Miscellaneous.. Total.. : 105 44 61 294 Sarpy: Bellevue MiscellaneousTotal Saunders: Ashland Wahoo Miscellaneous.. Total.. I j I Pawnee: Pawnee. City... Miscellaneous.. Total Phelps: j Holdrege.. _.j Miscellaneous... i Total.. Sioux: Miscellaneous 99 21 48 94 163 i 6 Thurston: Pender . . Walthill M iscellaneous Total 157 Valley: Ord Miscellaneous 82 23 Total 105 102 26 29 _ 124 123 Total. 247 30 80 253 56 140 66 206 154 6 Webster: Red Cloud Miscellaneous Total 37 37 74 Wheeler: Miscellaneous- Sherman: Loup City Miscellaneous Total Polk: Osceola Stromsburg M*' .cellaneous. Total Total Thayer: Deshler Hebron Miscellaneous Total Wayne: Wayne Miscellaneous Total Total. ,1 Sheridan: Gordon. Rushville Miscellaneous Total 75 24 Miscellaneous 359 Seward: Seward. Miscellaneous.. Pierce: Pierce. Plain view...... Miscellaneous.. Total Platte: Columbus Miscellaneous.. Total..... Stanton: Stanton Miscellaneous 47 : Washington: 141 i Blair 171 i Scotts Bluff: Gering Minatare Mitchell Scottsbluff Miscellaneous-. Total Per kins: Miscellaneous. I i Number of returns County and city Thomas: Miscellaneous. Saline: Crete Friend Wilber Miscellaneous Total.. Nuckolls: Superior....... Miscellaneous.. Total.. Otoe: Nebraska City Miscellaneous Total- ' Number of returns County and city 171 46 ! 8 York: York Miscellaneous 198 74 Total 272 Total Nebraska-..\ 31, 739 Returns, Form 1040, j showing no net in- j come, not included in | general tables. J 777 Total in general tables 30,962 NEVADA Churchill: Fallon. Miscellaneous Total i ' ...! ! i i Clark: Las Vegas .-..I M iscellaneous— j Total I Douglas: Miscellaneous. 118 5 | Elko: Elko ! Miscellaneous 123 ! Total j 317 25 342 Esmeralda: Goldfield Miscellaneous Total 127 273 227 500 Eureka: Miscellaneous.. Humboldt: Winnemucca Miscellaneous Total. Lander: MiscellaneousLincoln: Caliente Miscellaneous.—. Total . 153 219 104 63 40 103 216 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued NEVADA—Continued County and city Number of returns Lyon: Yerington Miscellaneous 83 51 Total 134 Mineral: Miscellaneous. Nye: Tonopah Miscellaneous Total Ormsby: Carson City Miscellaneous Total 30 216 48 264 78 8 86 County and city Number of returns County and city 82 31 White Pine—Contd. McGill Ruth Miscellaneous Pershing: Lovelock Miscellaneous... Total Storey: Virginia City_._ Washoe: Reno Sparks Miscellaneous Total White Pine: East Ely Ely- 113 31 1,569 157 23 1,749 Total— Total Nevada Returns, Form 1040, showing no net income, not included in general tables Total in general tables Number of return s 443287 215 1,235 5,308 134 5,174 77 213 NEW HAMPSHIRE Belknap: Alton.... Belmont._ Laconia. Meredith Tilton MiscellaneousTotalCarroll: Bartlett— Conway Ossipee.. Wakefield "Wolfeboro Miscellaneous.. Total Cheshire: ninsdale Jaffrey..Keene Marlboro Swanzey Troy Walpole. Winchester Miscellaneous Total Coos: Berlin.. Colebrook Gorham.. Lancaster Northumberland Stewartstown Whitefield Miscellaneous Total.. Grafton: Ashland.. Bristol—. 20 11 336 62 86 100 615 12 79 24 4 72 102 Grafton—Continued. Campton Canaan Enfleld Hanover HaverhiH.__ Lebanon Lincoln Lisbon.. Littleton Plymouth Miscellaneous Total. Hillsborough: Amherst Antrim. Bedford. 293 Goffstown Greenville Hillsborough.-. 52 Hudson 73 Manchester 674 Merimack 39 Milford.. 20 Nashua-. 20 Peterboro 52 Weare__. 36 Wilton... 103 j MiscellaneousTotal Merimack: 604 Andover 57 Boscawen 66 Concord 137 Franklin. 3 Henniker 13 Hooksett 55 Hopkinton 122 Northfield Pembroke 1,057 Pittsfield Warner Miscellaneous.. Total. 20 16 382 111 304 49 65 204 142 178 1,573 Rockingham: g D Derry Epping Exeter Hampton Kingston LondonderryNewmarket Plaistow Portsmouth Raymond Rye Salem Seabrook Miscellaneous.. 11 Total 33 11 i Strafford: 49 Dover 38 Durham 84 Farmington 30 Milton 2,508 Rochester 10 Somersworth—. 135 Miscellaneous.. 1,256 146 Total11 56 Sullivan: 129 Charlestown._. Claremont 4,507 12 5 1,429 227 32 14 12 1 5 68 18 2,103 Newport Sunapee.- MiscellaneousTotal Total New Hampshire Returns, Form 1040, showing no net income, not included in general tables Total in general tables 135 20 280 89 35 4 46 24 744 17 26 63 13 145 1,641 515 51 70 22 331 121 32 1,142 29 415 140 19 25 62 & 14, 62 b 287 14, 341 217 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued N E W JERSEY County and city Atlantic: Absecon _. Atlantic City... Egg Harbor Hammonton Landisville Linwood— Margate Mays Landing.. Northfield Pleasantville Somers Point... Ventnor Miscellaneous... Total. Number of returns 77 3, 725 83 80 6 37 209 55 62 268 31 604 5,305 Bergen: Allendale Alpine.. Bergenfield Bogata Cailstadt. Cliffside Closter... Cresskill. Demarest Duniont East Paterson East Rutherford.... E dgewater _ Eineison Englewood Fairview Fort Lee Garfield Glenrock Grantwood _ .. Hackensack Hasbrouck Heights. Hillsdale Kingsland Leonia Little Ferry _ Lodi Lyndhurst May wood Midland Park Moonachie. Morsemere North Arlington... Oradell. __..___ Palisade Park Park: Ridge Ramsey... Ridgefield.. Ridgefield Park Ridgewood... Riveredge Rutherford. Tenafly. Wallington Waldwick Westwood Woodcliff Lake Woodridge Wortendyke Wyckoff Miscellaneous Total. County and city Burlingt on—C ontinued, Medford Moorestown Mount Holly Palmyra Riverside Riverton... Roebling Miscellaneous Total 23,378 Burlington: Beverly Bordentown. Burlington... Florence 145 166 289 45 30 536 327 206 124 351 60 420 : 2,699 Camden: Audubon Barrington Bellmawr Berlin Blackwood Brooklawn Camden Clernenton... Collingswood Gloucester Haddonfield Haddon Heights.. Laurel Springs Lin den wold Magnolia Merchantville Mount Ephraim.. Oaklyn Runnemede Westmont Woodlynne Miscellaneous 191 9 457 666 250 293 204 114 80 339 78 308 267 42 1,813 126 259 381 Total481 772 1. 912 Cape May: Cape May 568 Cape May Court 177 House 1 Ocean City 602 Wildwqod 127 Woodbine 192 Miscellaneous 745 272 Total. 160 12 Cumberland: 24 Biidgeton 242 Millville 286 Port Norris 391 Vineland 129 Miscellaneous.. 221 316 928 2,038 215 1,913 543 84 41 516 693 316 43 118 2,423 ! Num! berof ! returns Total Essex: Belleville Bloomfield Caldwell East Orange._. Glenridge Hilton Iryington Livingston Maplewood... Millburn Montclair Newark Nutley Orange Roseland Short Hills.— South Orange. Verona County and city Essex—Continued. West Caldwell. West Orange Miscellaneous 81 1,763 365 Total. 58,901 Gloucester: Clayton Glassboro._ National Park Paulsboro Pitman Swedesboro Wenonah Westville Williamstown Wood bury Miscellaneous Total . 7, 253 138 Hudson: Arlington.. Bayonne East Newark Guttenberg Harrison Hoboken Hudson Hieghts Jersey City Kearney North Bergen Secaucus Union City Weehawken West New York Miscellaneous Total. Hunterdon: Clinton Flemington Frenchtown Highhridge Lambert ville... Milford Miscellaneous.. 454 I Number of returns 53 83 15 144 268 103 82 78 35 577 251 1, 683 1,512 3,289 63 178 373 2, 626 80 16, 672 652 1, 407 200 3,084 1,528 1,714 11 33, 389 184 37 89 158 29 240 Total. 232 i 37 I Mercer: 454 ; Highstown Hopewell Pennington Princeton 1,265 Trenton Miscellaneous.. 1,245 : Total 2,850 ' 657 ; Middlesex: 9,0CS Carteret 1,372 • Cranbury i ! Dunellen 3, 069 Fords 93 ! Highland Park 3,046 Jamesburg 370 Metuchen 4,823 Middlesex 22,899 i Mill town 1,401 I New Brunswick 2,412 Old Bridge 52 Parlin. 509 Perth Amboy 2,260 Sayre ville 565 187 50 70 1,196 4. 950 '250 6,703 310 45 341 95 336 57 450 7 118 1,95-; 17 113 1, 405 75 218 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued NEW JERSEY—Continued Number of returns County and city Middlesex—Continued. Sewaren South Amboy South River Woodbridge Miscellaneous _. 57 289 194 409 472 6,748 Total. Monmouth: Asbury Park 990 124 80 165 144 43 43 412 36 45 172 62 536 98 103 62 152 13 909 93 54 196 1 1 815 5,349 Atlantic Highlands. Avon. Belmar Bradley Beach Eatontown Fair Haven Freehold Highlands __ Keansburg Keyport. Little Silver Long Branch M anasquan Matawan Neptune City Ocean Grove Ocean Port Red Bank Rumson Sea Bright Spring Lake Spring Lake Heights' Union Beach ! Miscellaneous | Total . Morris: Boonton Butler Chatham Chester Dover Hanover Hilbernia Madison Morris Plains Morristqwn Mountain Lakes. Netcong Rockaway Tabor Wharton 612 192 471 25 830 18 4 657 160 1,650 308 82 129 35 152 Number of returns County and city Morris—Continued. Whippany. Miscellaneous Total. Ocean: Lakewood New Egypt Point Pleasant Toms River Tuckerton Miscellaneous 70 921 6,316 _. -. Total. Passaic: Bloomingdale.. Clifton Haledon Hawthorne Little Falls... 15 124 164 20 330 34 1,678 120 681 227 3,311 6,906 165 37 Paterson. Pomp ton Lakes Prospect Park Richfield Park Ringwood Totowa _ 80 Wanaque 27 West Paterson Miscellaneous 379 Total 13,666 Salem: Carneys Point 35 Elmer 38 165 Penns Grove 330 Salem 83 Woodstown 62 Miscellaneous 713 Total. Somerset: Bernardsville 231 Bound Brook 570 Gladstone 54 44 Manville 344 North Plainfield.... 32 Peapack 84 Raritan 641 Somerville County and city Somerset—Continued. South Boundbrook.. Miscellaneous Total Sussex: Franklin Newton Ogdensburg Sparta Stanhope Sussex Miscellaneous. Total Union: Cranford Elizabeth Fanwood... Garwood Hillside... Kenil worth Linden New Providence. Plainfield Rahway Roselle Roselle Park Scotch Plains Springfield Summit Union town Westfield Miscellaneous Total Warren: Alpha ... Belvidere Hackettstown.. Oxford Phillipsburg... Washington Miscellaneous.. Total Total New Jersey. Returns, Form 1040, showing no net income, not included in general tables Total in general tables Number of returns 39 204 2,243 94 294 25 27 51 67 123 681 974 6,203 157 95 858 27 411 29 3,545 939 838 541 126 165 1,707 350 2,077 145 19,187 _ 15 61 147 26 613 325 170 1,357 199, 515 3,743 195, 772 NEW MEXICO Bernalillo: Albuquerque Miscellaneous | 1,591 3 Total 1,594 Catron: Miscellaneous.. 10 Chaves: RosswelLMiscellaneous Total. Colfax: Dawson Raton Miscellaneous 027 36 Curry: Clovis M iscellaneous 278 29 Total 307 De Baca: Miscellaneous Dona Ana: Las Cruces Miscellaneous 30 173 101 274 Total I I I Total. 100 290 135 Eddy: Artesia Carlsbad Miscellaneous Total 118 192 46 356 Grant: Hurley Santa Rita Silver City Miscellaneous Total Guadalupe: Santa Rosa. M iscellaneous Total Harding: Miscellaneous. Hidalgo: Lordsburg _.. M iscellaneous Total Lea: Miscellaneous 70 112 179 142 503 26 39 65 = 27 53 20 73 "106 219 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued N E W MEXICO—Continued County and city Number of returns Total 122 20 Total 142 McKinley: Gallup Miscellaneous 307 Total 399 Mora: Miscellaneous—.. Sandoval: Miscellaneous San Juan: Farmington Miscellaneous Total San Miguel: Las Vegas Miscellaneous 44 Otero: Alamogordo Tularosa Miscellaneous Total 122 Quay: Tucumeari Miscellaneous 155 28 Total 183 Rio Arriba: Miscellaneous.. Total Sierra: Hot Springs.. Miscellaneous Total Socorro: Magdalena Socorro Miscellaneous 74 Total 9,727 Allegany: Andover_ — Belmont Bolivar Cuba Friendship Wells ville Miscellaneous.. Total 33 44 164 76 35 290 512 1,154 Bronx: New York City 2 . 2 30,7 See footnote on p. 221. 62320—31 15 70 Total. 60 40 Torrance: Mountainair M iscellaneous 11 36 51 44 272 29 301 490 40 530 _. 28 22 50 _ .. Total 27 33 19 79 NEW 7,734 54 622 12 119 106 108 78 55 30 58 460 53 238 39 21 95 Total.. Santa Fe: Sante Fe Miscellaneous Total . C attar augus: Allegany Cattaraugus... Franklinville_Gowanda Little Valley... Olean Randolph Salamanca Miscellaneous.. Total Cayuga: Auburn Moravia Weedsport Miscellaneous.. 3 Total Union: Clayton Miscellaneous Total Valencia: Belen Miscellaneous 47 57 20 77 _. Total Miscellaneous for State: Residents of other States. Total New Mexico—. Returns, Form 1040, showing no net income, not included in genera] tables Total in general tables 60 41 101 96 7,140 266 6,874 YORK Broome: Binghamton Deposit 3 Endicot Johnson City Port Dickinson Union, s Miscellaneous Total. Number of returns County and city Taos: Taos M is cellaneous 52 18 Total 97 Luna: Deming Miscellaneous Ravena Selkirk Slingerlands Water vliet West Albanv M iscellaneous 1 Roosevelt: Portales. Miscellaneous Lincoln: Carrizozo M iscellaneous Albany: Albany Altamont Cohoes Colonie Delmar Green Island Loudonville Menands Number of returns County and city 1,918 Chautauqua: Brocton__ Celeron Dunkirk Falconer Fredonia Jamestown Lakewood May ville Silver Creek Westfield.. Miscellaneous Total Chemung: Elmira Elmira Heights Horseheads Miscellaneous Total. Chenango: Bainbridge Greene New Berlin Norwich Oxford Sherburne Miscellaneous.. Total Returns for Union included in Endicott. __ _ 41 14 590 92 238 2, 625 46 52 120 168 310 4,296 2,383 58 75 45 2,561 74 74 61 397 53 60 92 811 220 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued NEW YORK—Continued County and city Number of returns Clinton: Champlain Chazy Dannemora Plattsburg Rouses Point-. Miscellaneous. 27 35 10 521 96 97 Total Columbia: Chatham Claverack. Germantown... Hillsdale. Hudson _.. Kinderhook Philmont Stottville Valatie Miscellaneous.. 786 Total. Cortland: Cortland Homer McGraw Miscellaneous.. 1,273 Total -. Delaware: Delhi ._. Hancock Sidney Stamford Walton Miscellaneous.. Total. Dutchess: Amenia Arlington Beacon Castle Point Dover Plains. Fishkill Hopewell JunctionHyde Park Millbrook Millerton --New Hamburg Pawling— --Pine Plains Poughkeepsie Red Hook Rhinebeck. Staatsburg Wappingers Falls.. Wassaic Miscellaneous Total. Erie: Akron Angola Blasdell. Buffalo Depew East Aurora... Hamburg Kenmore Lackawanna... Lancaster North Collins.. Orchard Park.. Sloan Spring ville Tonawanda 2 See footnote on p. 221. 171 34 33 22 640 52 42 66 40 173 721 97 25 46 107 70 89 73 125 235 699 14 405 37 43 34 52 161 69 24 128 23 2,393 56 106 34 139 24 197 4,031 Number of returns County and city Erie—Continued. Williams ville Miscellaneous 312 1,241 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 Lake.. Miscellaneous.. Total. Fulton: Broadalbin Glovers ville Johnstown Mayfield North ville Miscellaneous.. Total. 55 1,023 480 31 52 17 1, 658 675 187 7a 164 1, 096 34 19 271 76 28 24 137 -- Hamilton: Miscellaneous Herkimer: Dolgeville-— __ Frankfort Herkimer Ilion Little Falls Mohawk Miscellaneous 100 70 Total 52 31,300 Jefferson: Adams 102 Alexandria Bay 470 Carthage 510 Clayton 1, 560 Dexter 655 Water town 320 Miscellaneous.-. ..51 118 Total. 19 120 Kings: Brooklyn 2 610 73 26 42 149 45 97 127 33 27 108 50 359 504 118 177 Genesee: Batavia Le Roy Oakfield Miscellaneous.. Total Greene: Athens Cairo Catskill Coxsackie . Tannersville Windham Miscellaneous Total 37, 610 589 70 120 115 361 383 422 70 190 1, 661 81 71 227 95 28 1,853 348 2, 703 107, 434 County and city Lewis: Lowville Miscellaneous Number of returns 197 156 Total Livingston: Avon Caledonia... _ Dansville Geneseo Mount Morris Nunda Miscellaneous 353 Total. Madison: Canastota Cazenovia Hamilton Oneida Miscellaneous,. 872 Total Monroe: Brockport East Rochester __ Fairport Honeoye Falls.__ Pittsford Rochester Spencerport _ Webster Miscellaneous Total. Montgomery: Amsterdam Canajoharie Fonda Fort Plain Fultonville Hagaman Palatine Bridge. _ St. Johnsville Miscellaneous Total. Nassau: Baldwin Bay ville Bellerose Cedarhurst East Rockaway... Farmingdale Floral Park Freeport Garden City Glen Cove Great Neck Hempstead Hewlett Hicks ville Inwood Island Park Lawrence Locust Valley Long Beach Lynbrook Malverne Mineola New Hyde Park.. Oyster Bay Port WashingtonRockville Center.. Roosevelt Roslyn Sea Cliff 117 54 262 140 93 49 157 114 152 149 518 202 1,135 172 185 245 54 192 21, 25097 116 833 23,144 1, 279 168 29 155 16 16 23 80 40 1,806 72a 53 415 409 136 203 849 1,180 1,031 571 946 1,602 231 311 120 34 273^ 133 455 1,092 93 487 128 298 704 1,485 158 275 260 221 STATISTICS OP INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and tonwships, showing number of returns—Continued N E W YORK—Continued Nassau—C ontinued. Stewart Manor Valley Stream Westbury Williston Park Miscellaneous Total New York: New York i City ^ ! 351,607 Niagara: j Lewiston 75 Lockport 1,250 Midaleport 80 Niagara Falls 3,310 North Tonawanda.-j 685 Miscellaneous j 268 Total | 5,668 Oneida: Boonville Camden Clinton New Hartford New York Mills Oriskany Rome Sherrill Utica Waterville Whitesboro Yorkville Miscellaneous Total. | I j | ! ! i ! ! | ! | Onondaga: Baldwinsville Camillus East Syracuse Fayetteville Jordan Liverpool Manlius M arcellus North Syracuse Skaneateles Solvay Syracuse Miscellaneous | | j j i j i | j I I j I 11, Total j I 78 72 177 235 42 23 942 105 4,538 65 121 44 396 6,838 180 51 232 130 31 88 89 70 46 184 195 937 282 j 13,515 Ontario: Canandaigua Clifton Springs Geneva Manchester Naples Phelps Shortsville Victor Miscellaneous Total.. 3 Number of returns County and city County and city 375 134 864 34 46 53 53 74 1,708 New York City: CountiesBronx Kings (Brooklyn). New York Queens Richmond Total _ Rensselaeru Castleton Hoosick Falls Nassau Rensselaer Schaghticoke Troy Valley Falls West Sand Lake.... Miscellaneous Total. Orange: Central Valley Chester Cornwall Cornwall on the Hudson Firthcliffe Florida Goshen I larriman Highland Falls Highland Mills Maybrook Middletown Monroe Montgomery Newburgh Port Jervis Tuxedo Park Walden Warwick Washington ville West Point Miscellaneous 4,730 Total. Orleans: Albion, . . Holley Medina Miscellaneous.. ... Oswego: Fulton Mexico _ . . ._ __ Oswego Phoenix Pulaski Miscellaneous..- . _ Total 408 34 757 72 95 167 1,533 Total. Putnam: Brewster C arm el Cold Spring Garrison Lake Mahopae Miscellaneous Total. Queens: New City 2. 238 65 252 80 635 Total Otsego: Cooperstown Oneonta Richfield Springs Unadilla. . . . Miscellaneous York Number of returns County and city . 207 675 47 43 219 100 160 24 470 22 3,266 20 16 209 4,287 Richmond: New York City 2 4, 66S Rockland: Congers Garnerville Haverstraw Hilburn Nanuet New City Nyack Pearl River Piermont Sloatsburg South Nyack Sparkill Spring Valley Stony Point Suffern Tappan Tomkins Cove Valley Cottage West Haverstraw. West Nyack Miscellaneous Total. 54 295 36 61 45' 617 191 78 40 40 39 212 50 316 33 46 26 44 43 172 2,486 St. Lawrence: Canton Gouverneur Massena Norwood Ogdensburg Potsdam Miscellaneous.. Total. 179 173 303 59 515 211 1,774 Saratoga: Ballston Lake Ballston Spa Corinth Mechanicville Palmer Round Lake Saratoga Springs._. Schuylerville South Glens Falls.. Still water Victory Mills Waterford Miscellaneous Total. Number of returns . . . 30,798 .._ 107,434 _— 351,607 . . . 43,052 .._ 4,666 537, 557 23 224 52 33327 40 706 52 4537 5 126 83; 1,780 222 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued NEW YORK—Continued County and city Number of returns .Schenectady: Schenectady Scotia Miscellaneous... Total.Schoharie: Cobleskill Howes Cave Middleburgh Richmond ville.. Schoharie -. Sharon Springs.. Miscellaneous... Total. Sehuyler: Montour Falls.. Watkins GlenMiscellaneous. .. Total Seneca: Seneca Falls Waterloo Miscellaneous... TotaL Steuben: Addison Bath Canisteo Corning Hammondsport Hornell Painted Post Wayland Miscellaneous Total Suffolk: Amityville Babylon Bay Shore Brightwaters East Hampton Greenport Huntington Islip Lindenhurst Northport Patchogue Port Jefferson Riverhead Sag Harbor Sayville Southampton Miscellaneous Total Sullivan: Callicoon Liberty Livingston Manor. Monticello Roscoe South Fallsburg Woodridge Miscellaneous Total. 6,327 491 6,898 176 17 22 14 32 19 48 328 84 126 27 256 103 81 47 173 76 675 49 790 145 82 131 2,168 460 453 115 200 191 850 309 140 298 500 197 389 107 272 332 2, 256 7,467 42 201 56 223 25 35 38 257 877 County and city Tioga: Owego Waverly MiscellaneousTotal. Tompkins: Groton Ithaca Trumansburg.. MiscellaneousTotal Ulster: Ellenville Highland Kingston Marlboro Milton New Paltz Port Ewen S auger ties Wallkill Woodstock Miscellaneous- Number of returns 219 216 101 536 99 1, 536 33 65 1,733 135 89 1, 239 62 32 56 22 231 37 40 199 Total. 2,142 Warren: Glens Falls Lake George. _. Luzerne Warrensburg—. Miscellaneous.. 1,019 53 18 52 106 Total 1,248 County and city Westchester—C ontd. Croton on Hudson., Dobbs Ferry Elmsford Harmon on Hudson Harrison Hartsdale Hastings upon Hudson Hawthorne Irvington Katonah Larchmont Mamaroneck Mount Kisco Mount Vernon New Rochelle North Pelham. __ North Tarry town. .Ossining Peekskill Pelham Pelham Manor Pleasantville Port Chester Purchase Rye Scarborough Scarsdale Tarrytown Tuckahoe Valhalla Verplanck White Plains Yonkers Yorktown Heights-Miscellaenous Total- Number of returns 174 317 103 67 254 174 384 81 261 204 1,010 675 500 4,618 4,181 99 280 845 947 513 396 438 1,280 20 735 55 1,414 548 630 70 32 3,202 6,524 35 362 33, 441 Washington: Cambridge Fort Edward.. Granville Greenwich Hudson Falls.. Salem Whitehall Miscellaneous.. 70 106 142 100 256 56 173 82 Wyoming: Arcade Attica Perry _. Warsaw _. Miscellaneous.. Total. 985 Yates: Dundee Penn Yan Miscellaneous.. 34 220 65 Total. 319 Wayne: Clyde Lyons Newark Palmyra Sodus Walcott Miscellaneous Total Westchester: Ardsley Ardsley on Hudson. Bedford Bedford Hills. BriarclifT Manor Bronxville Buchanan Chappaqua 169 342 143 84 41 201 1,046 60 52 43 101 121 1,425 41 170 Total Miscellaneous for State: Residents of other States 54 92 98 146 93 483 4,415 Total, New York- 776, 712 Returns, Form 1040, showing no net income, not included in 18, 877 general tables Total in general tables 757, 835 223 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued N O R T H CAROLINA Number of returns County and city Alamance: Burlington.. Graham Haw River. ivieoane Miscellaneous Total Camden: Miscellaneous..! 10 27 Carteret: Beaufort— Morehead City Miscellaneous 65 48 14 424 Total... 297 40 7 Alexander: Taylors ville Miscellaneous 20 6 Total 26 Alleghany: Miscellaneous 5 Anson:: Wadesboro Miscellaneous 84 22 Total 106 Ashe: Miscellaneous j A very: Miscellaneous j Beaufort: Belhayen Washington Miscellaneous I J _ _i i Total. 13 205 14 232 Bertie: Aulander Windsor Miscellaneous.. Total.... .._. 127 Caswell: Miscellaneous... 17 Catawba: Hickory Maiden Newton Miscellaneous.. 278 12 56 16 Total... 362 Chatham: Siler City Miscellaneous.. Total. Cherokee: Andrews Murphy Miscellaneous.. 21 10 2 Total... 33 Chowan: Edenton Miscellaneous.. 98 3 I Total | Clay: Miscellaneous. j j ! Buncombe: Asheville Miscellaneous.. Total . Burke: Morganton Valdese. . ... Miscellaneous 23 I 5 28 2,035 237 2,272 13C 15 15 Total 160 Cabarrus: Concord Kannanolis ._ Miscellaneous 254 66 12 Total 332 Caldwell: Granite Falls Lenoir. . Miscellaneous Total 101 j Cleveland: EZings Mountain Shelby Miscellaneous j Bladen: Miscellaneous. _j Brunswick: Southport Miscellaneous Total. Number of returns County and city 43 161 26 Total 230 Columbus: Tabor Whitevilie. AliscelJaneous 7 36 47 Total.... Craven: New Bern M iscellaneous 90 „ 294 2 Total Cumberland: Fayetteville Miscellaneous 334 16 Total 350 Currituck: Miscellane-. ous 296 14 10 175 3 Dare: Miscellaneous Davidson: Lexington. Thomasville Miscellaneous 182 136 20 188 Total. . 338 14 Number of returns County and city Davie: Cooleemee Miscellaneous.. 10 23 Total. Duplin: Warsaw Miscellaneous- 22 64 Total. Durham: Durham. Miscellaneous.. 86 1,383 4 1,387 Total... Edgecombe: Rocky Mount Tarboro Miscellaneous 609 169 45 Total Forsyth: Kerners ville Wrinston-Salem Miscellaneous. Total. Franklin: Franklinton..Louisburg Miscellaneous.. Total. Gaston: Belmont... Bessemer City. Cherry ville Dallas Gastonia Lowell McAden ville Mount Holly Stanley Miscellaneous Total 823 20 2,186 40 2, 246 19 45 7 71 _ 11 13 12 473 18 2 57 5 20 709 Gates: Miscellaneous... Graham: Miscellaneous. 1 Gran ville: Oxford Miscellaneous __ Total Geene: Miscellaneous... Guilford: Gibson ville Greensboro Hirti Point . . . Miscellaneous Total Halilax: Enfield Koanoke Rapids Rosemarv _ _ Scotland Neck Weldon . , ._ Miscellaneous Total 7 132 18 150 13 15 2,215 858 68 3,156 65 57 61 46 85 60 374 224 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued N O R T H CAROLINA—Continued Number of returns County and city Harnett: Dunn Miscellaneous- 103 Total Hay wood: Canton Hazel wood Waynesville.-. Miscellaneous.. Total Number of returns County and city Macon: Franklin M iscellaneous 10 9 Total 19 McDowell: Marion M iscellane ous . Total __ Henderson: East Flat Rock Hendersonville Miscellaneous 136 4 108 20 Total 222 Hertford: Ahoskie Murfreesboro M iscellaneous 40 1 25 100 Madison: Marshall" Miscellaneous. 13 4 ... Total 19 37 6 62 Hoke: Raeford.-Miscellaneous 4,329 6 61 5 33 Total Total 4,434 66 ._ Hyde: MiscellaneousIredell: Mooresyille States ville Miscellaneous 101 215 7 Total. Jackson: Sylva Miscellaneous.. . . 109 255 15 6 Total. Lincoln: Lincomton Miscellaneous.. 84 I 17 25 18 14 3 Total.. 17 Perquimans: Hertford. Miscellaneous.. 40 5 .-. Total. Pitt: Ayden Bethel-... Farm ville Greenville Miscellaneous.. 122 Total. Polk: Tryon Miscellaneous.. 261 Total . Randolph: Asheboro Ramseur.Randleman Miscellaneous- 24 8 52 139 38 55 14 77 12 11 26 247 21 Total 1,295 Onslow: Miscellaneous.. Orange: Carrboro _ Chapel Hill Hillsboro Miscellaneous 105 17 Total. Robesqn: Fairmont 297 Lumberton j Maxton Red Springs... 16 Miscellaneous.. 24 48 18 231 1,283 12 Northampton: Miscellaneous Person: Roxboro Miscellaneous.. 126 === 143 Total New Hanover: Wilmington Miscellaneous Total . . . 305 Pender: Burgaw Miscellaneous.. Total. Richmond: Hamlet.. Rockingham.-. Miscellaneous.. 60 Total Total 22 Nash: Nashville Spring Hope Miscellaneous Jones: Miscellaneous.. Total Total Total Johnston: Bensen Clayton Selma Smith field Miscellaneous.. Lenoir: Kinston __. La Grange Miscellaneous.. 14 8 Moore: Aberdeen Carthage . Miscellaneous Total Lee: Sanford Miscellaneous Total. Mitchell: Spruce Pine Miscellaneous Montgomery: Mount Gilead Troy Miscellaneous 22 17 Mecklenburg: Charlotte Cornelius Davidson Pineville Miscellaneous Total Pamlico: Miscellaneous. Pasquotank: Elizabeth City Number of returns Total Total Martin: Roberson ville Williamston _. M i scellaneous 89 11 County and city 61 91 20 3 86 36 Total Rockingham: Draper Leaks ville Madison Mayodan Reids ville Spray Miscellaneous.. 253 Total. Rowan: China Grove—. Landis Salisbury Spencer 355 Miscellaneous136 12 111 34 62 34 Total 10 79 34 9 158 46 19 14 10 531 74 20 649 225 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued N O R T H CAROLINA—Continued Number of returns County and city Rutherford: Caroleen Cliffside Forest City Henrietta Rutherfordton Miscellaneous Number of returns County and city County and city Swain: Bryson City M iscellaneous Total Total. 142 Watauga: Boone Miscellaneous.. Total. 32 Wayne: Fremont Goldsboro Mount Olive—. Miscellaneous.. Total . Transylvania: Brevard.. Miscellaneous Total Sampson: Clinton.. Miscellaneous. 54 Tyrrell: Miscellaneous.. Total... 46 Scotland: Laurinburg Miscellaneous.. Union: Monroe Wilkes: North Wilkesboro.. Wilkesboro Miscellaneous 133 11 Miscellaneous Total . Total Total . Stanley: Albemarle Badin Norwood Miscellaneous.. 145 37 9 4 Total . Stokes: Walnut Cove... Miscellaneous... Total. Surry: Elkin Mount Airy Pilot MountainMiscellaneous Total. 51 202 12 13 278 Miscellaneous.. 20 364 62 4 450 99 2 107 Wilson: Wilson — Miscellaneous.. Total 253 20 Vance: Henderson Number of returns 470 Yadkin: Miscellaneous... Total 1,578 44 i Yancey: Miscellaneous . 12 ! Miscellaneous for State: 76 Wake: Raleigh Wake Forest Wrendell Miscellaneous Total Warren: Warrenton M iscellaneous Total Washington: Miscellaneous Residents of States 1,710 other Total North Carolina Returns, Form 1040, showing no net income, not included in general tables Total in general tables 91 298 30,192 1,332 28, 860 N O R T H DAKOTA Adams: Hettinger Miscellaneous ' Total Barnes: Valley City Miscellaneous Total Benson: Miscellaneous.. 74 197 44 241 87 5 Billings: Miscellaneous.. 40 Bottineau: Bottineau City Miscellaneous Total Bowman: Miscellaneous Burke: Miscellaneous 68 109 Burleigh: Bismarck Miscellaneous 535 18 Total 553 Cass: Casselton Fargo Miscellaneous. Total Cavalier: Langdon MiscellaneousTotal Dickey: Ellendale Oakes Miscellaneous Total 51 1, 694 173 | 1, 918 i Golden Valley: i ! 40 49 23 112 22 18 Total Foster: Carrington 30 ! Miscellaneous 76 | Total 106 ! Divide: Crosby Miscellaneous Total Dunn: Miscellaneous Eddy: New Rockford Miscellaneous Total Emmons: Linton Miscellaneous Beach Miscellaneous Total ..- Grand Forks: Grand Forks Larimore Miscellaneous 61 12 73 52 14 742 28 78 Total 22 Grant: Miscellaneous Griggs: Cqoperstown Miscellaneous Total 32 13 45 226 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showingnumber of returns—Continued N O R T H DAKOTA—Continued Number of returns County and city 64 11 87 Total 75 49 Ramsey: Devils Lake Miscellaneous 250 117 40 47 Total La Moure: La Moure Miscellaneous 27 79 Total 106 Logan* Miscellaneous McHenry: Miscellaneous Mclntosh: Ashley 29 159 27 26 15 Miscellaneous Total 68 42 McLean: 34 47 78 Total Mercer: Miscellaneous 159 56 Morton: Hebron ]VTandan M iscellaneous 33 216 73 Total. 322 Mountrail: Miscellaneous Nelson: Miscellaneous... Oliver: Miscellaneous. __ Pembina: Miscellaneous Total 367 Ransom: Enderlin Lisbon Miscellaneous 62 47 15 Total 124 Renville: Miscellaneous. Richland: Hankinson Lidgerwood Miscellaneous McKenzie: Miscellane- Wilton Miscellaneous Number of returns Pierce: Rugby M iscellaneous Hettinger: Mott Miscellaneous Kidder: Miscellaneous. _ County and city 108 80 9 111 Total 38 26 33 119 65 243 Rolette: Miscellaneous.. Sargent: Miscellaneous Sheridan: Miscellaneous Sioux: Miscellaneous 54 22 31 11 Slope: Marmarth.. Stark: Dickinson Miscellaneous 13 Total 166 71 237 Steele: Miscellaneous.__ Stutsman: Jamestown ... Miscellaneous Total 48 351 45 396 Number of returns County and city Towner: Cando Miscellaneous 79 37 Total Trail!: Hillsboro Mayville Miscellaneous 116 Total Walsh: Graft on Park River Miscellaneous 149 3843 68 __ Total Ward: Kenmare _. . . . Minot_ Miscellaneous Total Wells: Harvey Miscellaneous __ Total Williams: "Willictrm Miscellaneous Total Miscellaneous for State: Residents of other States Total North Dakota Returns, Form 1040, showing no net income, not included in general tables Total in general tables 69 37 49 155 60 780 63 903 98 77 175 209 90 299 54 9 579 409 9,170 OHIO Adams: Manchester . Peebles Miscellaneous 20 9 20 Total 49 Allen: Bluff ton Delphos .. Lima Spencerville . Miscellaneous ... Total Ashland: Ashland Loudonville Miscellaneous.. 53 160 1,523 33 41 1,810 ... Total 345 71 23 439 Ashtabula: Ashtabula Conneaut Geneva Jefferson Miscellaneous. Total Athens: Athens Chauncey Glouster Nelson ville.... Miscellaneous. Total Auglaize: Minster New Bremen. St. Marys Wapakoneta.. Miscellaneous. Total 1,185 461 159 46 124 1,975 210 4 36 101 18 Belmont: Barnesville Bellaire Bethesda Bridgeport Flushing Martins Ferry Powhatan Point St. Clairsville Shadyside Yorkville (see Jefferson County) M iscellaneous 369 Total 42 46 139 139 21 387 Brown: Georgetown Ripley Miscellaneous Total 96 468 10 226 10 449 15 67 48- 227 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued OHIO—Continued County and city Number of returns Butler: Hamilton Middletown Oxford Miscellaneous 1,948 2,078 119 95 Total 4,240 •Carroll: Carrollton Malvern Miscellaneous Total 70 Champaign: Mechanicsburg._ St. Paris Urbana Miscellaneous Total 32 21 212 19 -. 284 Clark: New Carlisle South Charleston Springfield Miscellaneous Total 23 2,366 30 2,447 Columbiana: C olumbiana East Liverpool East Palestine.__. Leetonia Lisbon Salem Saline ville Wellsville Miscellaneous Total Coshocton: Coshocton Miscellaneous Total Crawford: Bucyrus Crestline Gallon Miscellaneous Total Cuyahoga: Bay Bedford Berea Bratenahl Brecksville—_ Chagrin Falls Cleveland Cleveland Heights. Dover East Cleveland Euclid Village Fairview Garfield H e i g h t s . . . Independence LakeVood Ly ndhurst Maple Heights Newburg Heights. _ North O l m s t e a d . . . Rocky River Shaker Heights Solon South Euclid Strongsyille University Heights Miscellaneous Total Darke: Arcanum Greenville Union City Versailles Miscellaneous •Clermont: Batavia Bethel Loveland _. Milford New Richmond.. Williamsburg Miscellaneous Total 'Clinton: Blanchester Sabina Wilmington Miscellaneous Total County and city Number of returns 188 421 249 58 80 229 20,015 7,324 14 3,131 334 49 124 14 9,187 23 12 20 91 339 3,086 17 217 47 32 238 53 370 45, 577 28 307 229 53 16 279 23 Total 302 Erie: Huron Sandusky Vermilion Miscellaneous 82 1,151 96 126 Total 1,455 469 63 Total Total 12, 376 Fulton: Archbold Delta S wanton Wauseon Miscellaneous- 20 50 62 86 43 Total. 261 Gallia: Gallipolis Miscellaneous.. Geauga: Chardon Miscellaneous.. Total. 253 34 139 81 220 Greene: Fairfield... Osborn Xenia Yellow Springs.. Miscellaneous... Delaware: Delaware Miscellaneous Fayette: Washington Court House". M iscellaneous Total. 201 11, 802 7 5 12 79 97 173 Total . Total Fairfield: Bremen Lancaster M iscellaneous Franklin: Bexley Columbus _. East Columbus Grandview Heights. Upper Arlington Wester ville Worthington Miscellaneous 278 Total Defiance: Defiance Hicks ville Miscellaneous Number of returns County and city 28 51 352 71 84 Total. Guernsey: Byesville Cambridge Miscellaneous.. 20 388 33 Total. Hamilton: Addyston Arlington Heights... Cheviot Cincinnati Cleves Deer Park Elm wood Place Glendale Harrison Lockland Madeira Mount Healthy North College Hill__ Norwood Reading St. Bernard Sharon ville Silverton. Wyoming Miscellaneous Total . 22 11 268 29,137 48 25 146 207 51 242 44 178 23 1 ' 162 314 65 60 420 263 ! 33,674 228 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued OHIO—Continued County and city Number of returns Hancock: Findlay Miscellaneous.. 643 41 Total . 684 Hardin: Ada Forest Kenton Miscellaneous.. 57 25 228 36 Total . 346 Harrison: Cadiz MiscellaneousTotal Henry: Deshler Napoleon Miscellaneous.. 192 73 265 35 181 72 133 148 56 Total . Hocking: Logan M u r r a y City... Miscellaneous.. Total. Holmes: Miller s b u r g — Miscellaneous.. 166 26 199 169 34 Total _ Huron: Bellevue Monroeville New London... Norwalk Willard Misscellaneous.. 203 Total. Jackson: Jackson Oak Hill Wellston... Miscellaneous 854 Total J eff erson: Adena Amsterdam Brilliant Dillon vale Mingo Junction Smithfield Steubenville Tiltonville Toronto Yorkville Miscellaneous 241 23 13 37 32 173 21 2,107 39 277 46 58 Total . 2;826 Knox: Fredericktown... Mount Vernon... Miscellaneous Total . Total Highland: Greenfield Hillsboro Miscellaneous.. County and city 239 20 44 292 216 43 123 21 92 5 Lake: Fairport Harbor. Mentor Painesville Wickliffe Willoughby M iscellaneous Total. Lawrence: Chesapeake Coal Grove Ironton Miscellaneous.. Number of returns 24 387 42 453 124 788 86 330 76 1,482 5 4 348 Total Licking: Granville Johnstown Newark Utica Miscellaneous.. 386 Total. Logan: Bellefontaine... West Liberty.. Miscellaneous.. 1,116 Total Lorain: Amherst Avon Elyria Lorain Oberlin Sheffield Lake.. Wellington Miscellaneous... Total. Lucas: Maumee Ottawa Hills.... Sylvania Toledo Miscellaneous..Total Madison: London Mount Sterling. Plain City West Jefferson.. Miscellaneous... Total. Mahoning: Campbell Lowellville... Sebring Struthers Yqungstown. Miscellaneous.. Total 73 13 931 19 80 305 15 47 367 219 56 1,805 2,254 303 3 65 55 4,760 210 127 133 15,685 118 16, 273 County and city Number of returns Marion: Marion Prospect Miscellaneous 929 13 21 Total 963 Medina: Lodi — Medina WTadsworth Miscellaneous 33 175 212 95 Total 515 Meigs: Middleport Pomeroy Miscellaneous 86 70 10 Total 175 Mercer: Celina Coldwater Fort Recovery Miscellaneous Total Miami: Covington Piqua Tippecanoe City Troy West Milton Miscellaneous Total Monroe: Woodsfield Miscellaneous 161 32 32 234 36 483 82 347 28 55 1,031 54 20 Total Montgomery: Brookville Dayton Germantown Miamisburg West Carrollton Miscellaneous Total 41 10,100 64 221 62 107 10, 595 Morgan: McConnelsville Miscellaneous 40 25 Total... 65 Morrow: Cardington Mount Gilead Miscellaneous 10 36 Total 54 Muskingum: Dresden Roseville South Zanesville Zanesville Miscellaneous Total 16 34 1,246 122 1,426 229 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued OHIO—Continued County and city Number of returns Noble: Caldwell Miscellaneous.. Total Ross: Chillicothe Miscellaneous 33 Ottawa: Elmore Genoa Marblehead Oak Harbor... Port Clinton... Miscellaneous.. 25 61 27 74 226 119 Total. 532 Paulding: Antwerp Paulding Payne Miscellaneous.. Total. Perry: Corning Crooksville New Lexington.. New Straitsville. Shawnee Somerest Miscellaneous Total. Pickaway: Ashville Cireleville Miscellaneous. Total Pike: Waver ly Miscellaneous.. Total. Portage: Garrettsville Kent Mogadore Ravenna.. Miscellaneous Total Preble: Eaton Miscellaneous Total Putnam: Columbus Grove Leipsic Ottawa Miscellaneous . Total Richland: Mansfield Plymouth Shelby Miscellaneous Total- County and city 42 67 112 13 14 19 19 Number of returns 614 53 County and city Number of returns | Union: Marysville Richwood Miscellaneous.. 66 12 12 Total Sandusky: Clyde Fremont Gibsonburg Woodville Miscellaneous. 667 Total. 90 74 505 Van Wert: Van Wert Miscellaneous.. 291 42 Total. 333 Total Scioto: New Boston... Portsmouth Miscellaneous 779 Vinton: McArthur Miscellaneous.. 23 13 56 1, 293 49 Total Seneca: Fostoria Tiffin Miscellaneous 1, 398 Total Shelby: Sidney Miscellaneous 1, 154 Total Stark: Alliance Brewster Canal Fulton 24 Canton 170 Louisville 25 Massillon Minerva Navarre North Canton 24 Way nesburg 14 Miscellaneous Total 38 ; Summit: 49 Akron Barber ton 783 Cuyahoga Falls 49 Lakemore 314 177 Northfield Miscellaneous 1,372 Total Trumbull: 120 Girard 112 Hubbard McDonald 232 Newton Falls Niles 27 Warren 42 Miscellaneous 58 Total 55 Tusearawas: 182 Dennison Dover Newcomerstown 1,526 New Philadelphia... 28 Strasburg 262 Uhrichsville 54 Miscellaneous Total 1,870 450 604 100 Total- 36 Warren: Franklin Lebanon Miscellaneous.. 163 152 112 Total- 427 Washington: Belpre 303 Mariette Miscellaneous,. 35 II 338 1,212 67 23 5,295 174 1,289 72 11 46 41 277 8,507 33, 039 1, 918 807 11 13 364 16, 152 604 172 44 216 623 1, 964 237 3, 860 95 361 64 313 18 246 105 1, 202 19 504 66 Total. Wayne: Creston Doylestown Orrville Rittman Shreve Wposter Miscellaneous.. Total . Williams: Bryan. Montpelier Miscellaneous.. Total Wood: Bowling Green North Baltimore Perrysburg__ Rqssford Miscellaneous Total . Wyandot: Carey Upper Sandusky M iscellaneous Total. Total, Ohio Returns, Form 1040, showing no net income, not included in general tables Total in general tables 25 27 262 67 21 795 71 1,268 143 122 60 325 189 94 186 163 257 889 51 129 46 226 219,355 3, 551 215, 804 230 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued OKLAHOMA County and city Number of returns Choctaw: Hugo Adair: Stillwell M iscellaneous Total 33 Alfalfa: Cherokee Miscellaneous.. Total 109 Atoka: Atoka Miscellaneous.. Total 29 Total Total 118 44 74 23 259 Blaine: Geary Okeene Watonga Miscellaneous.. Total Bryan: Durant Miscellaneous.. 107 105 12 Total 117 30 38 25 19 63 Total . 292 Canadian: El Reno Yukon Miscellaneous.. 311 39 56 Carter: Ardmore Healdton Wilson Wirt Miscellaneous.. 406 550 60 48 22 29 Total. 709 Cherokee: Tahlequah Miscellaneous.. 23 Total 65 MiscellaneousTotal Cimarron: Boise City Miscellaneous.. 26 Total. 32 Cleveland: Norman Miscellaneous.. 240 30 Total 270 Total. 20 Comanche: Fort Sill Lawton Miscellaneous.. 281 27 Total . 353 Cotton: Temple Walters Miscellaneous.. 28 Total. 178 Grady: Chickasha Rush Springs.. Miscellaneous.. 401 19 57 Total Grant: Medford Miscellaneous.. 40 118 Total. Greer: Granite Mangum Miscellaneous.. 158 Total. 142 22 108 12 Harmon: Hollis Miscellaneous.. 63 18 81 ~39 13 5 Total . 98 Total Custer: Clinton Thomas Weatherford. _. Miscellaneous.. 235 Delaware: Miscellaneous Dewey: Miscellaneous._ Ellis: Shattuck Miscellaneous.. 2 48 Total Garfield: Enid ._ Garber _ . _ . . . Miscellaneous 58 Total 27 109 17 25 Haskell: Stigler Miscellaneous ed reek: Bristow Depew Drumright Oilton Sapulpa Slick Miscellaneous.. Total Garvin: Lindsay _. Pauls Valleys.. Wynne wood... Miscellaneous- Total Craig: Vinita Miscellaneous.. Total- Number of returns County and city Harper: Miscellaneous.. Total. Caddo: Anadarko Apache Carnegie Cement Hinton Miscellaneous.. Total Number of returns Coal: Coalgate Miscellaneous.. Beaver: Beaver Miscellaneous.. Beckham: Elk City Erick Sayre Miscellaneous.. County and city 34 24 867 56 •JO 1.013 Hughes: Holdenville.... Wetumka Miscellaneous.. 202 58 29 Total . 289 Jackson: Altus Eldorado Miscellaneous.. 211 14 36 Total Jefferson: Ringling Ryan Waurika ... Miscellaneous.. 261 Total Johnston: Tishomingo Miscellaneous.. 102 Total. Kay: 13 lack well Kaw City Newkirk Ponca City Three Sands Tonkawa Miscellaneous 27 Total 19 15 52 16 13 14 347 44 73 817 5 148 42 _ 1,476 231 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued OKLAHOMA—Continued County and city Number of returns Kingfisher: Hennessey Kingfisher Miscellaneous.. Total. Kiowa: Hobart __. Lone Wolf Mountain View. Snyder Miscellaneous.. _ Total. Latimer: Wilburton Miscellaneous.. Total Le Flore: Heavener Poteau Talihina Miscellaneous.. 120 15 27 11 44 217 21 5 26 44 41 6 37 Total Lincoln: Chandler Davenport Prague Stroud Miscellaneous.. Total Logan: Crescent Guthrie Miscellaneous.. 81 16 28 54 40 219 33 272 104 Total 409 Love: Marietta. 25 McClain: Blanchard Purcell -. Miscellaneous.. Total.. McCurtain: Broken Bow Idabel Wright City . Miscellaneous 45 Total 79 Mclntosh: Checotah . Eufaula M iscellaneous 15 A 15 25 54 10 Total 89 Major: Fairview. Miscellaneous 41 11 Total 52 County and city Number of returns Madill Miscellaneous 14 2 Total.... 16 Mayes: Pryor Miscellaneous 37 7 Total 44 Ottawa: Afton Commerce Douthat Miami Picher Quapaw Miscellaneous.. 13 16 6 228 104 9 29 Total MiscellaneousTotal Payne: Cushing Still water Yale Total Muskogee: Boynton Fort Gibson Haskell Muskogee Miscellaneous MiscellaneousTotal Pittsburg: Dow Haileyville. Hartshorne Krebs McAlester Quinton Miscellaneous...- Total... Noble: Perry Miscellaneous Total Nowata: Nqwata Miscellaneous Total Pontotoc: Ada . Allen Miscellaneous . Total Okfuskee: Okemah Weleetka Miscellaneous Total Pottawatomie: Earlsboro.. _ Maud. Shawnee Tecumseh _. . Miscellaneous Total Oklahoma: Bethany Britton Edmond Oklahoma City Miscellaneous 7,683 Total Pushamataha: Antlers M iscella neous Total Roger Mills: Miscellaneous Rogers: Chelsea Claremore Miscellaneous Total Osage: Barnsdall (formerly Bigheart) Denoya Fairfax Hominy Pawhuska Shidler Wynona Miscellaneous Total Number of returns Pawnee: Cleveland Pawnee Murray: Davis Sulphur Miscellaneous Total Okmulgee: Beggs Henry etta Morris Okmulgee Miscellaneous County and city 1,313 405 113 69 6$ 245234 172 lft 486 4 283 20 16 382 279 20 25 324 96 194 795 86 132 1,30a 21 10 31 15 60 6 Total Seminole: Cromwell Konawa. Seminole Wewoka Miscellaneous.. 39 623 285 29 Total. 992 101 16 232 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued OKLAHOMA—Continued Number of returns County and city Tulsa: _ too Sequoyah: Sallisaw. Miscellaneous Total 22 Stephens: Comanche Duncan Marlow Miscellaneous 29 258 58 6 Total 351 Texas: Guymon Hooker Miscellaneous Total Tillman: Frederick Granfleld Tipton Miscellaneous Total Number of returns County and city 78 56 71 _. __ 205 Bixby Broken Arrow Collins ville Jenks Sand Springs Skiatook... Tulsa M iscellaneous 17 47 26 23 174 64 9,110 53 _._ Total 9,514 Wagoner: Coweta Wagoner Miscellaneous.. . . . Total Washita: CordelL. Sentinel Miscellaneous 55 25 49 Total 129 Woods: Alva Waynoka Miscellaneous 142 27 20 Total 22 36 10 68 17 30 24 25 Washington: Bartlesville Dewey Miscellaneous 1,046 53 21 96 Total 1,120 Number of returns County and city -. Woodward: Woodward Miscellaneous Total 189 159 29 188 Total Oklahoma. Returns, Form 1040, showing no net income, not included in general tables— Total in general tables 38,059 1,059 37, 000 OREGON Baker: Baker Miscellaneous. Total Benton: Corvallis Miscellaneous. Total Clackamas: Gladstone Milwaukee Oregon C i t y . . Oswego West Linn Miscellaneous. Total Clatsop: Astoria Seaside Miscellaneous. 266 94 360 Josephine: Grants Pass Miscellaneous Total 47 Curry: Miscellaneous 195 28 223 19 113 228 68 23 142 593 22 Deschutes: Bend Miscellaneous 430 36 Total 466 Douglas: Roseburg Reedsport Miscellaneous 171 33 103 Total _ 307 Gilliam: Miscellaneous. _j 452 42 105 Total Grant: Miscellaneous j Harney: Burns Miscellaneous ! Total Columbia: Rainier St. Helens Vernonia Miscellaneous. Total 26 85 59 130 Coos: Bandon Coquille Marshfield North Bend... Myrtle Point. Miscellaneous. Total....... 33 68 258 65 59 57 Crook: Prineville Miscellaneous.. Hood River: Hood River... Miscellaneous 120 91 165 33 Total 198 Jackson: Ashland Medford Miscellaneous 113 542 76 Total Jefferson: Miscellaneous. Total Klamath: K l a m a t h Falls Miscellaneous 772 199 Total 971 Lake: Lake view Miscellaneous 111 42 Total 153 Lane: Cottage Grove Eugene Springfield Miscellaneous Total 85 141 20 62 654 34 131 .-__ Lincoln: Newport Toledo Miscellaneous Total 18 62 44 _... Linn: Albany Lebanon Miscellaneous Total 124 162 46 34 242 Total... Malheur: Ontario Miscellaneous 881 _ 63 105 168 233 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued OREGON—Continued County and city Number of returns Marion: Salem Silverton Woodburn Miscellaneous.. 22 103 Total Morrow: Heppner Miscellaneous.. Total. Multnomah: Greshani Portland Miscellaneous.. Total 17, 254 103 17, 422 Polk: Dallas Independence.. Miscellaneous.. Total 197 Sherman: Miscellaneous 132 County and city Number of returns Tillamook__ . . Miscellaneous Total Umatilla: Milton Pendleton Miscellaneous Total Union: La Grande Union ... Miscellaneous Total Wai Iowa: E nterprise Miscellaneous Total Wasco: The Dalles Miscellaneous Total. 120 73 193 54 517 304 875 324 27 76 427 47 43 90 247 46 293 County and city Number of I returns Washington: Beaverton Forest Grove Hillsboro Miscellaneous 51 75 107 121 Total 354 Wheeler: Miscellaneous. Yamhill: McMinnville Newberg Sheridan M iscellaneous. Total Total Oregon Returns, Form 1040, showing no net income, not included in general tables 49 137 52 13 300 28, 796 602 Total in general tables i 28,194 PENNSYLVANIA Adams: Gettysburg- Littlestown McSherrystown New Oxford Miscellaneous Total- Allegheny: Aspinwall Avalon Bellevue Ben Avon Blawnox Brack enridge Braddock Bridgeville Carnegie Castle Shannon Cheswick Clairton Coraopolis Crafton Dormont Dravosburg..-. _ Puquesne. East Pittsburgh East McKeesport... Edgewood E dgeworth Elizabeth Emsworth Etna Forest Hills Glassport Glenfield Greentree Heidelberg Homestead Ingram Lee tsdale McKeesport McKees Rocks j 550 395 1,834 363 97 290 870 271 781 102 84 537 814 1,374 1,188 127 861 376 100 452 54 210 131 434 39 221 36 9 10 1,105 191 06 3, 034 982 Allegheny—Continued. Millvale Munhall Natrona N o r t h Braddock Oakdale Oakmont Pitcairn Pittsburgh Port Vile Rankin Sewickle} S harpsburg Springdale S wiss vale Tarentum Turtle Creek Verona Versailles Wall West Elizabeth West Homestead . . . West View Whitaker Wilkinsburg Wilmerding Miscellaneous Total. Armstrong: Apollo Ford City Froeport Kittanning Leechburg Miscellaneous.. Total Beaver: Aliquippa. Ambridge.. Baden Beaver—Continued. Beaver Beaver Falls B ridge water _ _ Conway Freedom Koppel Midland Monaca New Brighton _ Rochester Miscellaneous Total Bedford: Bedford Everett Hyndman Saxton Miscellaneous Total _ Berks: Birdsboro Boyertown Fleetwood Hamburg-. __ Kutztown Mohnton 86, 944 Mount Penn Reading Robesonia __ 208 Shillington 225 Singing Springs 155 Temple Topton West Reading 240 i Wernersvilie W^est Lawn i 1,545 || Womelsdorf Wyomissing Miscellaneous 1,12 526 431 244 366 81 420 282 55, 726 41 150 968 429 185 1,245 744 650 297 53 45 56 100 350 40 3,523 331 1,643 112 Total 647 1,113 2 66 181 47 261 247 505 452 218 5, 903 150 69 6 37 68 330 171 221 104 167 122 68 127 6,642 53 285 167 70 29 369 88 192 51 446 873 10,245 234 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing' number of returns—Continued PENNSYLVANIA—Continued County and city Number of returns Blair: Altoona Bellwood Duncansville... Holidaysburg_._ Martinsburg Roaring Spring _ Tyrone Williamsburg___ Miscellaneous... 2,890 73 26 276 31 65 285 41 Total. Bradford: Athens Canton __ Sayre South Waverly. Towanda Troy Miscellaneous... Total . Bucks: Bristol Doylestown Langhorne Morrisville New Hope Newtown. Perkasie Quakertown... Sellers ville Yardley Miscellaneous.. Total Butler: Butler Evans City Mars Slippery Rock. Zelienople Miscellaneous.. Total. Cambria: Barnesboro Carrolltown Cresson Ebensburg Gallitzin. Hastings Johnstown Lilly Nanty-Glo Patton Portage. Scalp Level South Fork Spangler Vintondale Westmont MiscellaneousTotal Cameron: Emporium Miscellaneous.. Total. Number of returns County and city Carbon: Beaver Meadow East Mauch Chunk Lansford Lehighton Mauch Chunk Nesquehoning Palmerton Summit Hill Weatherly Miscellaneous 28 113 320 2S0 141 224 252 83 3,785 1,631 Total 139 61 294 10 199 73 103 Centre: Bellefont Philipsburg State College. Miscellaneous 879 Chester: Coatesville.. Downingtown Kennett Square Malvern Oxford Parkesburg _ Phoenixville South Coatesville.. Spring City West Chester West Grove Miscellaneous 324 317 139 200 62 116 122 223 68 61 731 _.. 220 227 171 140 758 Total 613 233 215 105 84 54 501 2 157 778 42 1,055 Total County and city Crawford: Cambridge Springs. Meadville Titusville Miscellaneous Number of returns 55 815 425 198 Total Cumberland: Camp Hill Carlisle Lemoyne Mechanicsburg Mount Holly Springs New Cumberland... Newville Shippensburg West Fairview Wormleysbur g Miscellaneous 1, 493 Total Dauphin: Elizabeth ville Harrisburg Highspire Hummelstown Lykens Middletown Millersburg Paxtang Penbrook Royalton Steelton Williamstown Miscellaneous 1,450 225 465 100 170 13 132 28 112 21 34 150 22 4,548 46 101 88 125 8532 62 7 256 68 320 2,363 1,372 76 77 33 97 429 2,084 92 37 100 129 60 39 3,375 43 39 63 86 13 77 46 14 14 424 4,651 143 1 Clarion: New Bethlehem R imersbur g Miscellaneous 124 30 490 Total Clearfield: Clear field. Coalport Cur wens ville D u Bois Houtzdale Irvona Osceola Mills Miscellaneous. Total Clinton: Avis... Flemington Lock Haven Mill Hall Renovo... South Renovo M i scellaneous 444 30 50 523 57 8 56 188 1, 356 _. 30 12 414 27 179 5 62 Total 729 Columbia: Berwick Bloomsburg Catawissa Centralia Miscellaneous 192 309 41 29 110 Total .._ 681 Total Delaware: Aldan. _ Chester Clifton Heights Collingdale Colwyn Darby East Lansdowne Eddystone Folcroft Glenolden.. Lansdowne Marcus Hook Media Morton Norwood Parkside. Prospect Park (Moore).. Ridley Park Sharon Hill ___. Swarthmore Trainer Upland Yeadon ... Miscellaneous _ Total Elk: Johnsonburg Ridgway __St. Marys Miscellaneous Total..- 5, 760 186 2,073 135 196 151 261 134 54 36 241 1, 680 148 554 64 223 11 300 390 190 703 12 42 409 8,863 17, 056 160 292 276 110 838 235 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued PENNSLYVANIA—Continued Juniata: Mifflintown.-. Miscellaneous. Erie: Albion... Corry Erie Girard North East North Girard_. Union C i t y . . . . Wesley ville Miscellaneous.. Total. 6, 546 Total Fayette: Belle Vernon _ Brownsville Connellsville Dunbar Everson Fairchance.-. _ Fayette City Masonto wn Point Marion South Brownsville __ South Connells ville. Unionto wn Miscellaneous Total .- 243 286 638 49 38 27 89 138 77 219 19 1,331 945 4,099 Forest: Miscellaneous... Franklin: Chambersburg Greencastle Mercersburg Waynesboro Miscellaneous 56 _ Total 500 80 74 453 114 1,221 Fulton: Miscellaneous. 9 Greene: Waynesburg Miscellaneous _ 286 363 Total _. 649 Huntingdon: Huntingdon Mount Union Miscellaneous Total Indiana: Blairsville.. Clymer Homer City Indiana Saltsburg M iscellaneous Total Jefferson: Brockway Brookville Punxsutawney Reynolds ville Summerville Sykesville.. Miscellaneous Number of returns County and city County and city 258 65 97 420 489 34 51 262 54 148 .- 1,038 81 243 364 75 23 33 71 - Total 890 a See footnote on p. 236. 62320—31 -16 Lackawanna: Archibald-_ Blakely C arbondale Chinchilla Clarks Summit Dalton.. Dickson City Dunmore Jermyn Jessup Mayfield Minooka Moosic Moscow Old Forge Olyphant Peck ville Scranton Taylor.. Throop Vandling Winton Miscellaneous Total. Lancaster: Columbia Denver Elizabethtown. Ephrata Lancaster Lititz Manheim Marietta Mount Joy New Holland.. Quarry ville Miscellaneous . 110 118 71 73 20 61 31 262 250 173 1,278 1,261 27 104 24 581 13 56 690 88 341 2 55 33 29 7 130 189 10 93 3, 425 110 552 10, 267 137 | Lycoming: 3,478 Duboistown 169 Hughesville 160 Jersey Shore 71 Montgomery 110 Montoursville 46 Muncy 47 Newberry 934 5,688 Total Lebanon: Cornwall Lebanon--. Mverstown Palmvra Miscellaneous 3,096 Total Number of returns Luzerne: Ashley Avoca Dallas 102 Duryea Dupont Edwardsville Ill Exeter 17 Forty Fort 844 Freeland.. .._ 23 Glen Lyon 125 Hazleton. 57 Kingston 132 Larks ville 566 Luzerne 120 Miners Mills 117 Nanticoke 43 Nescopeck 36 Parsons 64 Pittston 45 Plains 121 Plymouth 369 Pringle 111 Shickshinn ey 6,702 Sugar Notch 151 S woyersville 84 i Warrior Run 18 West Hazleton I! 3 West Pittston 169 West Wyoming White Haven 10, 028 Wilkes-Barre Wyoming II Miscellaneous 332 56 I Total 148 Total Lawrence: Bessemer Ellwood City New Castle.Miscellaneous Total Lehigh: Allentown Bethlehem 2 Catasauqua C oopersbur g Coplay._ . Emaus.. Slatington Miscellaneous County and city 70 774 2,041 211 __ .... 23 896 101 144 288 1,452 4 578 161 242 37 57 152 154 426 5,807 12 33 265 82 83 107 72 134 2,029 66 South Williamsport. Williamsport Miscellaneous Total McKean: Bradford Eldred Kane Mount Jewett_ Port Allegany.. Smethport Miscellaneous.. Total . Mercer: Farrell Greenville Grove City Mercer Sharon Sharpsville Stoneboro West Middlesex Wheatland Miscellaneous Total ! 2,883 92 347 54 77 134 363 2,727 236 505 299 175 1,451 215 38 33 21 3,051 236 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued PENNSYLVANIA—Continued County and city Number of returns Mifflin: Burnham Lewistown Miscellaneous.. 52 506 101 Total. 659 Monroe: East Stroudsburg... Stroudsburg Tobyhanna Miscellaneous^. _ Total . Montgomery: Ambler.-. Bridgeport Conshohocken-__ East Greenville Hatboro Hatfield Jenkintown Lansdale Narbertli Norristo wn North Wales Pennsburg Pottstown Rockledge Royersford Souderton West Conshohocken West Telford__. Miscellaneous Total. 176 4 MiscellaneousTotal Northampton: Bangor Bath Bethlehem 2 Easton Freemansburg Hellertown. Nazareth North Catasauqua. Northampton Pen Argyl Roseto Walnutport.West Easton Wind Gap Miscellaneous. Total- 180 250 75 2,452 2,583 21 107 302 29 203 142 2 33 13 23 169 6,404 Northumberland : Kulpmont Locust Gap Marion Heights Milton Mount Carmel Northumberland... * Bethlehem: Counties— Lehigh Northampton. Total _ 744 70 156 | 37 40 1 296 404 134 2,766 Perry: Duncannon Marysville Newport.-. Miscellaneous. Total 397 117 412 35 180 56 793 522 864 2,105 130 32 876 50 211 152 31 23 10, 646 17,632 Montour: Danville Northumberland—C on. Shamokin Sunbury Watsontown Miscellaneous Total 182 290 13 184 Number of returns County and city 207 Pike: Matamoras Miscellaneous. Total Potter: Austin Coudersport Galeton Miscellaneous. Total. Snyder: Middleburg Selinsgrove Miscellaneous.. Total. Somerset: Berlin. Boswell. Central City... Hooversville... Meyersdale Rockwood Somerset Windber Miscellaneous.. Total Philadelphia: Philadelphia | 98,309 Total Schuylkill: Ashland Auburn. Coaldale Cressona Frackville Gilberton Girardville Gordon Lost Creek._. ._ M c Adoo Mahanoy City Middleport Minersville New Philadelphia (Silver Creek) Orwigsburg Palo Alto Pine Grove Port Carbon. Pottsville St. Clair Schuylkill Haven... Shenandoah Tamaqua Tower City Tremont Miscellaneous County and city 238 11 110 43 113 34 87 26 10 48 364 35 208 16 69 12 94 64 1,167 127 183 374 400 66 77 439 4,415 111 Sullivan: Mildred Miscellaneous.. Number of returns 29 25 23 22 68 32 206 198 147 750 38 Total. Susquehanna: Forest City Hallstead Montrose Susquehanna. _ MiscellaneousTotal Tioga: Blossburg Elkland. Mansfield Wellsboro Wrestfield Miscellaneous.. 103 30 75 147 80 435 23 27 113 25 110 TotalUnion: Lewisburg Mifflinburg Miscellaneous.. Total. 173 74 286 Venango: Emlenton Franklin Oil City Polk Rouse ville Miscellaneous.. 109 719 1,412 10 48 103 Total . 2,401 Warren: Warren Yqungsville Miscellaneous.. Total. Washington: Bentleyville... Burgettstown. California Canonsburg... CharleroiCokesburg Donora 910 41 240 1,191 74 99 150 573 645 17 413 Number of returns 161 2, 452 2,613 237 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued PENNSYLVANIA—Continued Number of returns County and city Westmoreland—Contd. W ash ington—Contd. Ellsworth Houston McDonald Mariana Monongahela New Eagle Roseoe Washington West Brownsville. Miscellaneous 21 104 212 16 324 22 64 1, 524 91 Total 267 116 Total 466 Westmoreland: Arnold Avonmore Derry East Vandergrift-. Export Greensburj Total 191 39 145 16 58 1,370 County and city I Irwin... Jeannette Latrobe Ligonier Manor Monessen M o u n t Pleasant | N e w Kensington j N o r t h Belle VernonJ N o r t h Irwin j Parnassus j Scottdale j Southwest j South Greensburg. I Trafford '...j Vandergrift : West Newton ! Youngwood ! Miscellaneous j 5,121 Wayne: Hawley Hqnesdale Miscellaneous Number of returns County and city 376 476 636 98 79 729 237 811 6 9 256 362 4 21 123 466 167 90 733 York: D allastown Glen Rock Hanover New Freedom Red Lion Spring Grove West York Wrightsville Windsor York M iscellaneous 39 39 392 33 154 41 2 47 8 2, 723 349 Total. 3,827 Miscellaneous for State: Residents of other States Total Pennsylvania Returns, Form 1040, showing no net income, not included in general tables. ! Wyoming: Tunkhannock. Miscellaneous.. Number of returns 1, 649 371, 402 7,257 RHODE ISLAND Bristol: Barrington Bristol Warren Newport—Continued. Washington: Portsmouth 36 Charlestown Ti verton 79 Exeter Hopkinton Total ; 1,659 Narragansett Providence: — North Kingston Burrillville I 213 Richmond Central Falls ..j 443 ' South Kingston Cranston j 1,930 Westerly Cumberland I 164 East Providence j 946 Total.. Foster j 2 Gloucester 27 Total Rhode Is- I Johnston ! 119 land Lincoln j 304 Returns, Form 1040, 1 North Providence.... 280 showing no net inNorth Smithfield...; 71 come, not included in Pawtucket 2,630 general tables Providence \ 13,152 Scituate 52 Total in general Smithfield 45 tables . Woonsocket 1,762 Total ; "22^40 249 324 180 753 Total Kent: Coventry East Greenwich. Warwick West Greenwich. West Warwick... 78 279 493 1 444 1, 295 Total Newport: Jamestown Little Compton. Middletown Newport New Shoreham.. 82 36 22 1,385 19 4 3 48 68 102 46 254 554 1,079 26,926 445 26, 481 SOUTH CAROLINA i Ailendale: Ailendale Fairfax... . Miscellaneous... _ . Total 1 Anderson: Anderson.. __ 1 Belton Honea Path Abbeville: Abbeville Calhoun Falls 100 ! 6 16 i 122 Miscellaneous Total Akien: \iken North Augusta Miscellaneous Total . 198 19 3 23 34 277 1 Pelzer Pendleton | 21 e| I | Anderson—Continued. Williamston Miscellaneous... __ 6 31 Total 493 Bamberg: 377 1 Bamberg . ... Denmark ._ 43 1 23 ! Miscellaneous 4C 20 8 Total 68 28 ! 1 18 ; 238 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued SOUTH CAROLINA—Continued Number of returns County and city Barnwell: Barnwell Blackville Williston -Miscellaneous 20 12 13 9 Total Beaufort: Beaufort Miscellaneous Total 54 66 63 --- 129 Berkeley: Miscellaneous Calhoun: Saint Matthews Miscellaneous.-. - _ 55 Total Charleston: Charleston Edisto Island Johns Island Meggett -Moultrieville __ Mount Pleasant Miscellaneous 45 Total Cherokee: Blacksburg Gaffney ___ _ Miscellaneous Total Chester: Chester . Great Falls Miscell aneous Total Chesterfield: Cheraw Chesterfield Miscellaneous 33 12 2,412 1 18 27 7 16 67 2,548 10 134 4 148 146 27 11 184 78 2 15 TotalClarendon: Manning Miscellaneous 95 Total Colleton: Walterboro. __ Miscellaneous Total Darlington: Darlington _ Hartsville __ Miscellaneous Total. Dillon: Dillon Latta Miscellaneous Total 61 35 26 47 20 67 _ 102 .152 21 275 45 30 72 147 County and city Dorchester: Saint George... Summerville.-Miscellaneous.. Number of returns 11 105 10 Total Total. Fairfield: Winnsboro Miscellaneous.. Florence: Florence Lake City Timmonsville.. Miscellaneous.. 508 41 24 27 TotalGeorgetown: Andrews Georgetown Miscellaneous.. 600 TotalGreenville: Fountain Inn. Greenville Greer Piedmont Simpsonville... Miscellaneous.. 150 25 123 2 11 1,522 74 15 9 53 1,6 199 18 25 13 255 Hampton: Estill Varnville Miscellaneous.. Total . Horry: Conway Miscellaneous.. Total Total. 70 _.. Jasper: Miscellaneous. Kershaw: Camden Kershaw Miscellaneous Total Lee: 93 Total Total 53 --. Total. Greenwood: Greenwood Ninety Six Ware Shoals Miscellaneous.. Lancaster: Lancaster Miscellaneous.. Laurens: Clinton Laurens Miscellaneous.. Edgefield: Edgefield Johnston Miscellaneous.. Total County and city 100 19 125 Bishop ville Miscellaneous.. Total Lexington: Batesburg Cayce Leesville Lexington New Brookland.. Miscellaneous Total McCormick: McCormick Miscellaneous.. Number of returns 53 3 56 86 84 23 193 44 7 51 29 6 3 37 15 19 109 Total Marion: Marion Mullins MiscellaneousTotal Marlboro: Bennettsville.. Clio McColl Miscellaneous.. Total Newberry: Newberry Whitmire Miscellaneous.. 83 54 9 146 101 26 14 160 145 20 30 Total Oconee: Newry Seneca Walhalla Westminster... Miscellaneous.. 195 TotalOrangeburg: Branchville Elloree Orangeburg Miscellaneous.. 89 Total 3 41 20 9 16 236 58 313 239 STATISTICS OP INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued SOUTH CAROLINA—Continued Number of returns County and city Pickens: Central Easley Liberty Pickens Miscellaneous Total Richland: Columbia Miscellaneous Total Saluda: Saluda Miscellaneous Total Spartanburg: Clifton Converse Co wpens Enoree Landrum Spartanburg 4 46 12 21 4 87 ._ 2,018 21 2,039 16 8 24 _ 8 2 3 5 8 1,061 Number of returns County and city Spartanburg—Contd. Woodruff Miscellaneous 22 121 1,230 Total Sumter: Sumter Miscellaneous 335 30 Total 365 Union: Buffalo Jonesville Lockhart Union M iscellangous i Total Williamsburg: Kingstree Miscellaneous Total 143 54 22 Number of return County and city York: Clover. Fort Mill.. Rock Hill... York Miscellaneous _. Total Miscellaneous for State: Residents of other States Total South Carolina Returns, Form 1040, showing no net income, not included in general tables Total in general tables 24 20 205 56 8 313 178 13, 848 616 13, 232 76 SOUTH DAKOTA Aurora: Plankmton __ _ M iscellaneous Total 24 33 57 Beadle: Huron M iscellaneous 419 66 Total 485 Bennett: Miscellaneous. 8 Bon Homme: Scotland. Tyndall _ _ _ Miscellaneous 29 51 60 Total Brookings: Brookings Elkton Miscellaneous 140 TotaL Brown: Aberdeen Groton M iscellaneous 201 Total Brule: Chamberlain . Kimball Miscellaneous 962 Total Buffalo: Miscellaneous.Butte: Belle Fourche. Miscellaneous.. Total 142 17 42 857 24 81 Campbell: Miscellaneous Charles Mix: Geddes Lake Andes Platte Wagner Miscellaneous.. 99 Total 200 Clark: Clark Miscellaneous.. 52 Total ClayVermilion Miscellaneous.. 115 57 Total. Codmgton: Watertown Miscellaneous.. 159 Total. 41 57 45 102 Edmunds: Ipswich Miscellaneous.. 27 44 Total Fall River: Edgemont Hot S p r i n g s . . . Miscellaneous.. 52 116 13 Gregory: Miscellaneous.. Haakon: Phillip Miscellaneous \ \ 402 19 68 Douglas: Armour Miscellaneous.. Total Total Custer: Miscellaneous. _• Davison: j~ Mitchell Miscellaneous .] 112 47 Total.. Total 463 29 j Faulk: Miscellaneous—_ Grant: 492 Milbank Miscellaneous Total Cor son: Mclntosh Miscellaneous.. Total... Day: Webster Miscellaneous 9 16 25 Dewey: Miscellaneous. _ Total. 58 28 13 Deuel: Clear Lake Miscellaneous.. Total Hamlin: Miscellaneous . Hand: Miller Miscellaneous Total 181 56 68 29 97 101 26 40 66 59 45 52 240 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing- number of returns—Continued SOUTH DAKOTA—Continued Number of returns County and city Hanson: Alexandria Miscellaneous ._ Total.. Harding: Miscellaneous. Hughes: Pierre Miscellaneous _. 26 15 McPherson: Eureka Miscellaneous 33 14 41 Total 47 195 Total Hyde: Highmore Miscellaneous Total 105 31 21 53 M iscellaneous __ 51 33 Total Jones: Miscellaneous Kingsbury: Arlington De Smet Miscellaneous 155 32 Lyman: Miscellaneous.. McCook: Bridgewater Salem Miscellaneous Total 1, 667 140 1,883 73 19 - 92 Pennington: Rapid City Miscellaneous __ Total . 384 47 Perkins: Lemmon Miscellaneous 128 269 57 28 431 68 38 Total.. 106 Potter: 50 30 Miscellaneous.. 482 76 26 63 67 Total 66: __ Total Miscellaneous 95 i 30 ! 187 44 23 Total Moody: 34 Total Lawrence: Deadwood Lead Spearfish Miscellaneous Total Lincoln: Canton Lennox Miscellaneous Total Miner: Howard Miscellaneous Sioux Falls Miscellaneous 30 150 117 Total.. 80 Roberts: Sisseton Miscellaneous 38 41 34 Total 79 21 33 31 Sanborn: Woonsocket Miscellaneous 85 Total 165 I _._ ._ 32 21 53 10 Spink: Rpdfipld Miscellaneous 130 92 Total 222 Stanley: Fort Pierre Miscellaneous __ Total 66 51 Minnehaha: 22 12 . Total Lake: Madison M iscellaneous 72 Meade: Sturgis _ Miscellaneous Total Mellette: Miscellaneous. 50 Jackson: Miscellaneous. 39 Total j Number of returns County and city Shannon: Miscellaneous Marshall: 53 162 33 I Total Hutchinson: Parkston Tripp Miscellaneous Wessington Springs Miscellaneous Number of returns County and city 27 4 31 Sully: Miscellaneous Todd: Miscellaneous 62 12 Tripp: Winner Miscellaneous 82 49 Totals 131 Turner: Centerville Parker Miscellaneous Total 79 53 90 222 Union: Beresford Elk Point Miscellaneous Total Wai worth: M iscellaneous 69 34 25 128 198. 41 Total Washabaugh: Miscellaneous Washington: Miscellaneous. _ Yankton: Yankton Miscellaneous Total 169 3 1 271 46 -.. 317 Ziebach: Miscellaneous. 20 ~" Miscellaneous for State* Residents of other States Total South Dakota Returns, 1040, showing Form no net income, not included in general tables Total in ceneral tables. 132 10, 833 384 10,44$ 241 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued TENNESSEE Number of returns County and city Anderson: Clinton Coal Creek Miscellaneous.. Total 64 11 9 65 9 Total 74 Benton: Miscellaneous.. Bledsoe: Miscellaneous.. Blount: Alcoa . . M^arvville Miscellaneous Total Bradley: Cleveland Miscellaneous Crockett: Miscellaneous. 45 Cumberland: Crossville Miscellaneous 18 7 Total 25 84 Bedford: Shelbyville Miscellaneous 11 5 Number of returns County and city Davidson: Nashville. Miscellaneous 7,358 222 Total 7 ^80 Decatur: Miscellaneous. De Kalb: Miscellaneous. 10 10 24 153 51 Dickson: Diok^on Miscellaneous eo 228 Total _. ii 71 County and city Hamilton: Chattanooga Lookout Mountain.. Miscellaneous Total Hardeman: Bolivar Miscellaneous. Total H a r d in: Savannah M i s c e l l a n e o u s . . . ___ Total Hawkins: R offprsville Miscellaneous Dyer: 181 9 __ Total 190 Cannon: Miscellaneous. Carroll: Brueeton Huntingdon McKenzie Miscellaneous. Total 239 58 27 28 Fayette: Somerville Miscellaneous 37 50 113 Total 87 5 20 28 43 8 99 Carter: Elizabethton M iscellaneous 126 10 Total 136 Cheatham: Miscellaneous Chester: Henderson Miscellaneous Total 16 ' Claiborne: Miscellaneous 189 33 10 Total Campbell: Lafollette Miscellaneous Total Total Newbern Miscellaneous 20 2 22 27 Cocke: Fentress: Miscellaneous. Franklin: Cowan ... Winchester M iscellaneous Total Gibson: Milan Trenton Miscellaneous.. Total Giles: Pulaski Miscellaneous Total. Grainger: Miscellaneous. Greene: Greenville Miscellaneous 28 16 52 87 Hay wood: Miscellaneous... . . . 33 29 62 25 4 29 34 35 69 104 9 113 37 4 Total 41 Henry: Paris M^ iscellaneous 185 7 Total. 192 155 OUS 12 94 41 47 10 904 73 80 8 155 8 Houston: Miscellaneous. Humphreys: Waverly Miscellaneous Total Jackson: Miscellaneous. Jefferson: Jefferson City Miscellaneous Total. Johnson: Mountain City Miscellaneous Total Knox: Knoxville __ Miscellaneous Total 90 14 75 2 Total Hamblen: Morristown Miscellaneous 144 2 Total Lake: Tiptonville Miscellaneous Total. 91 Total 146 Total 4 487 Total Coffee: Manchester Tullahoma M iscellaneous 81 9 4,256 66 165 Henderson: Lexington M iscellaneous Total Grundy: Palmer Miscellaneous Miscellaneous Number of returns 163 39 5 34 29 4 28 14 49 8 25 31 56 7 2 9 3,473 125 3,598 35 28 63 242 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued TENNESSEE—Continued Number of returns County and city Lauderdale: Halls Riplev Miscellaneous 27 94 29 Total 150 Lawrence: Lawrenceburg Miscellaneous 41 25 Total 66 Lewis: Miscellaneous 8 Lincoln: Morgan: Oakdale Miscellaneous... 23 27 Total Obion: Obion South Fulton Union City Miscellaneous 50 12 1 107 18 Total Overton: 138 22 13 M iscellaneous 105 20 M iscellaneous Total 125 Loudoa: Lenoir City... Loudon Miscellaneous 63 25 3 Total McMinn: Athens Englewood Etowah Miscellaneous.._ _.. Total McNairy: Miscellaneous Macon: Miscellaneous Madison: Jackson. . __ Miscellaneous Total Marion: Jasper South Pittsburg Miscellaneous 91 71 4 105 3 183 22 12 740 32 772 . 13 48 27 Total Marshall: Lewisburg Miscellaneous 88 Total Maury: Columbia . _ . . Mount Pleasant Miscellaneous 64 56 8 229 61 28 318 Meigs: Miscellaneous Monroe: Sweet water Miscellaneous Total Montgomery: C larks ville. Miscellaneous rp Number of returns County and city , . Moore: Miscellaneous—_ 5 53 8 61 308 4 312 2 Total 35 Perry: Miscellaneous... Polk: Copperhill.. Miscellaneous Total Putnam: Monterev Miscellaneous Total Rhea: Dayton _ Snrine Citv Miscellaneous 54 64 118 Stewart: Miscellaneous. Sullivan: Bristol Kingsport Miscellaneous Total Sumner: Gallatin Portland Miscellaneous Total Tipton: Covington Miscellaneous... 86 ' 47 - Miscellaneous Total Robertson: Springfield Miscellaneous Total Rutherford: Murfreesboro Miscellaneous Total Scott: M iscellaneo us Total Sequatehie: Dunlap Miscellaneous Total Sevier: Miscellaneous... Shelby: Collierville S 64 99 69 16 184 137 32 169 201 22 223 Total 48 4 1 5 14 33 10, 803 161 10, 997 11 4 15 79 9 17 98 17 127 1 128 . 1 Van Buren: Miscellaneous Warren: McMinn ville Miscellaneous . 66 4 Total Washington: Johnson C i t y . . . . . Miscellaneous.- 614 40 Total Wayne: Miscellaneous . Weakley: Dresden Greenfield M^artin Miscellaneous Total White: Miscellaneous.- 27 21 665 73 25 Trousdale: Hartsville Unicoi: Erwin Miscellaneous Union: Miscellaneous 26 353 293 19 105 Total 57 20 9 Total Roane: Harriman-. Miscellaneous Total Smith: Carthage Miscellaneous i Total 5 Number of returns County and city Total Williamson: Miscellaneous Total Wilson* Lebanon Miscellaneous Total Total Tennessee-.Returns, Form 1040, showing no net income, not included in general tables tables 1 70 654 11 16 53 7 87 27 10 37 133 19 152 66 8 74 35,432 768 34,664 243 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued TEXAS Number of returns County and city Anderson: ElkhartFrankston Palestine Miscellaneous 9 420 18 24 Total 471 Andrews: MiscellaneousAngelina: Diboll Keltys Lufkin Miscellaneous 5 16 25 245 20 Total 306 Aransas: Rockport 22 Archer: Archer City Miscellaneous 73 88 Total 161 Armstrong: Claude Miscellaneous _ __ 56 17 Total-. 73 Atascosa: Pleasanton _ Poteet Miscellaneous.. 14 8 56 ... Total 78 Austin: Bellville Miscellaneous 130 107 Total 237 Bexar: Alamo Heights San Antonio South San Antonio. M: iscellaneous Total. 20 Bandera: Miscellaneous. 13 .- Total Baylor: Sevrnour Miscellaneous... . _ Total . Beeville Miscellaneous 56 68 117 15 256 Blanco: Miscellaneous.. B or den: M iscellaneous - Bowie: DeKalb Texarkana Miscellaneous.. 18 498 36 Total . 552 Brazoria: Alvin Angleton Freeport Miscellaneous.. 42 41 152 122 357 282 31 Total 313 ..,_ Bell: Belton Killeen Rogers Temple Miscellaneous.. Total Briscoe: Miscellaneous.. Brooks: Falfurrias Brown: Brownwood Miscellaneous.. 597 156 33 69 377 27 Burleson: Caldwell Somerville Miscellaneous 84 104 11 20 408 54 110 46 Total Total. Total Caldwell: Lockhart Luling Miscellaneous.. Total Calhoun: Port Lavaca... Miscellaneous.. Total. Callahan: Baird Cross Plains. M iscellaneous Total 47 67 40 154 Cameron: Brownsville Harlingen La Feria Port Isabel-San Benito Miscellaneous . . ___ Camp: Pittsburg.Miscellaneous 143 - Carson: Panhandle __ __ White Deer Miscellaneous _ _. _ 193 330 600 54 35 4 39 118 67 68 Total 253 Cass: Atlanta Miscellaneous 45 26 Total Castro: Miscellaneous._ Chambers: Miscellaneous _. . 71 37 77 Cherokee: Alto Jacksonville Rusk Miscellaneous 15 201 42 14 Total 272 Child ress: Childress M i scellaneous. - - 216 8 Total 224 Clay: Henrietta Miscellaneous 87 32 Total 119 Cockran: Miscellaneous_ Coke: Miscellaneous 55 519 346 52 16 1, 263 Total Total Brazos: Bryan Miscellaneous Brewster: Alpine. _ Miscellaneous Number of returns County and city Total Total. Burnet: Burnet Miscellaneous.. Total - 17 Bosque: Clifton Miscellaneous 83 1 166 33 23 139 1,841 Total Bailey: Miscellaneous.. Bastrop: Bastrop Elgin S mithville Miscellaneous Number of returns County and city 2 38 Coleman: Coleman Santa Anna Miscellaneous 252 64 13 Total 329 Collin: Celina Farmersviile McKinnev Piano . M iscellaneous 12 31 202 48 50 Total 343 244 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued TEXAS—Continued Number of returns County and city Collins worth: Wellington Miscellaneous 100 17 Total 280 Comal: New Braunfels Miscellaneous 258 3 78 105 68 29 Total Comanche: Comanche De Leon.. Miscellaneous Total Concho: Eden Miscellaneous Total 63 Cooke: Gainesville Miscellaneous 238 19 Total 257 Cory ell: Gatesville Miscellaneous Total 85 Cottle: Paducah Miscellaneous Total Crane: Miscellaneous.__ Crockett: Ozona 50 117 Crosby: Crosbyton Rails Miscellaneous Total Culberson: Miscellaneous 186 12 198 15, 454 38 22 34 .- 15, 634 County id city El Paso: El Pas- Dawson: Lamesa Miscellaneous.. Fabene Misceli fieous.. Total Colorado: Columbus Eagle Lake Weimar Miscellaneous Total Dallam: Dalhart M iscellaneous Total Dallas: Dallas Garland Grand Prairie Lancaster Miscellaneous Total Number of returns County and city Number of returns 3,930 58 137 87 Deaf Smith: Hereford Miscellaneous- 120 4 Total. Delta: Cooper Miscellaneous 43 12 Total 55 Denton: Denton Pilot Point Sanger Miscellaneous 190 18 15 47 Total 270 De Witt: Cuero Yorktown Miscellaneous Total Dickens: Spur Miscellaneous Total Dimmit: Asherton Carrigo Springs Miscellaneous Total Donley: Clarendon Miscellaneous Total Duval: Miscellaneous... 169 84 28 281 65 2 67 18 30 15 63 176 13 189 87 Eastland: Cisco .- .. _Desdemona Eastland ._. Gorman Olden Ranger .. Rising Star Miscellaneous Total 218 17 200 26 21 181 53 4 Ector: Odessa 132 _ .- 720 Total . Erath: Dublin. Stepher 7ille... Thurbe Miscel] neous.. 4,125 34 62 34 4 Tota Falls: Martin.-. Rosebud Miscellaneous 134 Total . Fannin: Bonhan Hone -rove.Ladom Leonar Miscel ieous.. 366 Total. Fayette: La Grange Schulenburg... Miscellaneous- 209 Total. Fisher: Rotan Miscellaneous.. Total. . Floyd: Floydada Lockney MiscellaneousTotal Foard: CrowelLl Miscellaneous.. TotalFort Bend: Richmond Rosenberg MiscellaneousTotal . Franklin: Mount Vernon Miscellaneous 178 115 73 112 34 16 21 26 136 79 117 39 15 54 83 42 10 135 54 62 118 98 189 405 17 4 Edwards: Miscellaneous 147 Ellis: Ennis. _. - . . . Ferris Italy Midlothian Waxahachie ._ Miscellaneous Total 150 32 43 12 274 74 Total Freestone: Teague. Worthan Miscellaneous.. 90 37 48 585 Total . 175 245 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, shoiving number of returns—Continued TEXAS—Continued County and cityu Number of returns Frio: Pearsall Miscellaneous.. Total. Games: Miscellaneous.. Galveston: Galveston Texas City Miscellaneous r.,__ -;_. %_ Total. 20 3,252 100 95 3,447 Garza: Post Miscellaneous.. Total Gillespie: Fredericksburg Miscellaneous 44 1— Total. Glasscock: .Vi Miscellaneous...'..'.. Goliad: Goliad Miscellaneous.... Total . Gonzales: Gonzales Nixon Waelder Miscellaneous...... h . 113 17 130 17 Hale: Hale Center Plain view Miscellaneous 32 351 Total. 391 Hall: Memphis Miscellaneous.. Total 200 60 163 16 44 28 67 638 54 Total. 65 Hansford: Spearman Miscellaneous.. 102 37 Total . Hardeman: Chillicothe Quanah Miscellaneous.. 79 161 15 221 15, 230 54 18 26 462 Total 16,011 Earrison: Marshall. Miscellaneous 490 88 Total 578 759 Hartley: Miscellaneous. 18 377 502 25 12 28 30 Haskell: Haskell Rule Miscellaneous 41 18 8 Total 67 Total. Gregg: Longview Miscellaneous.. 974 Hays: San Marcos Miscellaneous .. Total Grimes: Navasota Miscellaneous.. TotalGuadalupe: Seguin Miscellaneous.. Total .. Hill: Hillsboro Hubbard Itasca Miscellaneous.. Total Hockley: Levelland Miscellaneous.. Number of returns 26 97 132 233 169 168 48 46 116 23 190 29 Total 219 158 44 Hemphill: Canadian Miscellaneous 139 202 Total 144 264 65 Henderson: Athens Miscellaneous 329 Total 174 47 34 78 333 19 3 Total.. Hopkins: Sulphur Springs_ Miscellaneous 23 112 18 Total. Houston: Crockett Grapeland Miscellaneous.. 130 Total. Howard: Big Springs Miscellaneous.. 137 Total. Hudspeth: Miscellaneous Hunt: Celeste Commerce Greenville Lone Oak Wolf City Miscellaneous.. 99 22 16 549 577 32 4 41 315 7 9 17 Total. Hutchinson: Borger Miscellaneous,. 393 Total. 446 Irion: Miscellaneous Jack: 91 I Jacksboro Miscellaneous 28 I 119 1,058 Hood: Granbury Miscellaneous.. Total Harris: Goose Creek Houston La Porte. Pasadena Felly Miscellaneous Total Grayson: Denison Sherman Van Alstyne.-. Whitesbqro White wright. _. Miscellaneous.. 175 12 Hidalgo: Alamo Donna Edinburg Me Allen Mercedes Mission Pharr San Juan Weslaco Miscellaneous.. Total. Total. 78 County and city 260 Harmlton: Hamilton. Hico Hardin: Miscellaneous.. Total. Gray: McLean Pampa Miscellaneous. Number of returns County and city Total. 317 129 45 59 246 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showingnumber of returns—Continued TEXAS—Continued Number of returns County and city Jackson: Edna Miscellaneous 52 22 Kimble: Junction Miscellaneous Total 74 Total King: Miscellaneous Jasper: Jasper Kirbyville.. Miscellaneous 72 24 17 Total 113 Jeff Davis: Miscellaneous Jefferson: Beaumont Port Arthur Port Neches Miscellaneous... 33 2,614 1,665 56 97 Total 4,432 Jim Hogg: Miscellaneous 75 Jim Wells: Alice M iscellaneous 106 36 Total 142 Johnson: Alvarado Cleburne Grandview Miscellaneous 27 269 Number of returns County and city _. 77 153 230 1 Kinney: Brackettville Miscellaneous 57 11 Total 68 Kleberg: Kingsville Miscellaneous 200 4 Total 204 Knox: Munday Miscellaneous 33 54 Total 103 Kent: Miscellaneous Kerr: Kerrville Miscellaneous. Total . 59 44 3 259 53 312 ' Total . 696 Total. 189 105 McLennan: McGregor Mart Moody Waco West Miscellaneous,. 36 99 23 976 83 50 47 20 38 Total _. Lee: Giddings... Miscellaneous Total Leon: Miscellaneous Liberty: Cleveland Dayton Liberty Miscellaneous coco 285 605 89 2 162 27 49 Total Kendall: Boerne M iscellaneous 65 581 Total Lavaca: Hallettsville Shiner. . Yoakum M iscellaneous _ 31 40 16 15 179 4 Total . Lubbock: Lubbock Slaton Miscellaneous.. Total Lamb: Littlefield Sudan Miscellaneous 81 216 62 3 46 Total La Salle: Cotulla Miscellaneous Total Kaufman: Forney Kaufman Kemp Mabank Terrell M iscellaneous 49 Total. 60 70 126 14 24 112 45 35 21 28 McCulloch: Brady Miscellaneous- 338 270 81 523 58 87 Total Total Karnes: Karnes City Kenedv ._. Runge Miscellaneous Live Oak: Three Rivers... MiscellaneousTotal Llano: Llano Miscellaneous.. 27 16 3 Total _ Lamar: Paris Miscellaneous Jones: Anson Hamlin.. Stanford Miscellaneous 19 Lipscomb: Miscellaneous Number of returns Lynn: Tahoka O'Donnell Miscellaneous.. Total Lampasas: Lampasas Miscellaneous . County .and city Total 32 17 73 72 141 28 2,267 Madison: Madisonville... Miscellaneous- 29 3 Total. 32 Marion: Jefferson 314 Miscellaneous- 39 9 Total Martin: Stanton Miscellaneous.. 42 2 44 53 1 48 24 35 48 105 84 Total Limestone: Cooledge Groesbeck Mexia Miscellaneous 272 Total. 444 29 98 266 51 Total Mason: Miscellaneous. _ Matagorda: Bay City Palacios __ Miscellaneous Total Maverick: Eagle Pass. _ Medina: Devine Miscellaneous Total 54 108 182 28 152 362 157 10 106 116 247 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and number of returns—Continued ips, showing TEXAS—Continued Number of returns County and city Menard: Mejiard ._ Miscellaneous ._ Total 211 59 20 47 Total. 337 Total.... 1,178 Ochiltree: Perryton Miscellaneous. 210 25 Total 235 Oldham: Miscellaneous - - Total Mitchell: Colorado Miscellaneous Total Montague: Bowie Naeona Miscellaneous Orange: Orange Miscellaneous Total 30 Palo Pinto: Mineral Wells 152 ! Mingus 25 Strawn Miscellaneous 26 4 Total Panola: Carthage Miscellaneous 61 89 39 Total Parker: Weatherford Miscellaneous 189 61 45 Total Moore: Miscellaneous. - _ Morris: Daingerfield Miscellaneous 20 Total Motley: Matador _ Miscellaneous 17 6 11 6 14 Total... Nacogdoches: Gushing Nacogdoches Miscellaneous 20 6 173 15 _._ Total Newton: Miscellaneous. Nolan: Roscoe -. .-. Sweetwater Miscellaneous Total 194 660 11 44 92 807 42 20 257 12 289 ! Total Polk: Livingston Miscellaneous- Total Presidio: Marfa Presidio Miscellaneous 168 200 94 273 Robertson: Calvert Hearne Miscellaneous 71 65 68 87 134 89 2,483 Total Reagan: Miscellaneous Real: Miscellaneous 147 35 Total 110 Rains: Miscellaneous.. Randall: Canyon Miscellaneous -. Roberts: Miscellaneous. 2,481 2 Total 99 110 38 20 44 _ Total Reeves: Pecos Miscellaneous 7 66 5 21 281 22 223 Total Potter: Amarillo Miscellaneous _ 182 179 Parmer: Miscellaneous. Pecos: Fort Stockton Miscellaneous. Red River: Annona C larks ville Detroit M iscellaneous Total 164 15 Total 106 Number of returns County and city Refugio: Refugio Woodsboro Miscellaneous 52 177 Total Montgomery: Con roe Miscellaneous Total Navarro: Corsicana Dawson Kerens . Miscellaneous 193 116 354 Mi lam: C ameron Rockdale Thorndale. Miscellaneous Mills: Goldthwaite M iscellaneous Nueces: Corpus Christi Rqbstown Miscellaneous 120 4 124 Midland: Midland Number of returns County and city 160 9 16 185 4 105 3 _. Total 204 Rockwall: Rockwall Royce City Miscellaneous 11 Total 40 Runnels: Ballinger Winters Miscellaneous 152 64 51 Total Rusk: Henderson M iscellaneous Total Sabine: Miscellaneous.. San Augustine: San Augustine Miscellaneous Total.... 36 1 .... 37 San Jacinto: Miscellaneous San Patricio: Aransas Pass Sinton Taft Miscellaneous ... Total 108 San Saba: San Saba Miscellaneous 180 24 Total 64 10 248 STATISTICS OF INCOME T A B L E 11.—Individual returns for 1929,by counties, cities, and townships, number of returns—Continued showing: TEXAS—Continued County and city Number of returns Schleicher: Eldorado.Miscellaneous Terry: Brownfleld Miscellaneous.. TotalScurry: Snyder Miscellaneous.. 64 Total. Shackleford: Albany Miscellaneous.. 79 141 49 Total. Shelby: Center Timpson Miscellaneous.. 190 Total. Sherman: Miscellaneous Smith: Troup Tyler Miscellaneous.. 107 Total. Somervell: Miscellaneous-Starr: Rio Grande Miscellaneous.. 714 Total. Stephens: Breckenridge Caddo Miscellaneous 50 28 640 46 48 407 18 13 Total. Sterling: Miscellaneous _ Stonewall: Miscellaneous. Sutton: Sonora S wisher: Tulia M iscellaneous 438 Total. Tarrant: Arlington Fort Worth.... Miscellaneous.. 206 70 17 152 126 80 6,324 123 Total . Taylor: Abilene Merkel Miscellaneous.. 6,535 Total Terrell: Miscellaneous.- 1. 100 Number of returns I County and city 1, 031 51 18 94 Total Throckmorton: Throckmorton M iscellaneous 31 _ 22 1 Total _-.. Titus: Mount Pleasant Miscellaneous Total Tom Green: San Angelo Miscellaneous Total Travis: Austin . Miscellaneous Total ._ 23 Trinity: Groveton South Groveton Trinity.. Miscellaneous Total -. Tyler: Miscellaneous... Upshur: Gilmer _ Miscellaneous Total Upton: McCamey Miscellaneous... ... Total Uvalde: Sabinal Uvalde Miscellaneous . Total Val Verde: Del Rio Miscellaneous Total Van Zandt: Grand Saline Wills Point Miscellaneous Total Victoria: Victoria Miscellaneous Total 49 1 50 1,300 58 1, 358 1,999 47 2,046 29 7 49 1 86 55 46 10 56 184 42 226 41 202 30 273 County and city Walker: Huntsville _ _ Miscellaneous Total Waller: Miscellaneous.. Ward: Pyote Miscellaneous Total Washington: Brenham . Miscellaneous Total Webb: Laredo Miscellaneous Total Wharton: El Campo Wharton _. Miscellaneous. . ... Total Wheeler: Shamrock M iscellaneous Total Wichita: Burkburnett Electra Iowa Park Wichita Falls Miscellaneous Total Number of returns 124 18 142 71 27 10 37 292 63 355 672 89 761 111 155 196 462 168 80 248 133 253 109 2,563 5 3,063 Wilbarger: Vernon Miscellaneous 397 28 Total 425 Willacy: Raymond ville Miscellaneous 63 3 Total 66 466 88 ! Williamson: 554 50 52 37 Bartlett Georgetown Granger Round Rock... Taylor Miscellaneous.. 72 127 34 20 293 66 139 Total 612 247 19 Wilson: Flores ville M iscellane ous 37 33 266 Total 70 249 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued TEXAS—Continued Number of returns County and city W inkier: Wink Miscellaneous Total Wise: Alvord Bridgeport. _ __ .__ Chico Decatur Miscellaneous Total Wood: Alba Mineola. 218 2 220 7 17 7 34 15 80 10 94 Number of returns County and city Wood—Continued. Winnsboro Miscellaneous 38 4 Total 146 Yoakum: Miscellaneous Young: Eliasville Graham _. _ New Castle.-- __. Olnev South Bend Miscellaneous Total 3 34 212 12 159 20 15 452 C o u n t y and city Number of returns Zapata: Miscellaneous.- 3 Za valla: Crystal Citv Miscellaneous . . __ 47 11 Total Total Texas Returns, Form 1040, showing no net income, not included in general tables . Total in general tables 58 117, 474 3,919 113,555 UTAH Beaver: Beaver Milford Miscellaneous Total 93 Boxelder: Brigham City.. Tremonton Miscellaneous 104 51 67 Total... 222 Cache: Hyrum Lewiston Logan Providence Richmond Smithfield Wellsville Miscellaneous _ Total. Carbon: Helper... Price Miscellaneous Total Daggett: Miscellaneous Davis: Bountiful Farmington Miscellaneous Total.__ Duchesne: Roosevelt Miscellaneous Total Emery: Miscellaneous. Qarfield: Panguitch Miscellaneous Total Grand: Miscellaneous. _ Iron: Cedar City Parowan Miscellaneous.. Total Juab: Eureka.. Nephi Miscellaneous.. Total. 99 128 37 55 220 Kane: Kanab Miscellaneous.. 18 Total 12 250 j Mallard: 10 Delta 11 Fillmore 22 Miscellaneous 13 30 Total 21 _ Morgan: Miscellaneous. Piute: Miscellaneous Rich: Miscellaneous 116 Salt Lake: 173 j Bingham Canyon.__ 372 Garfield Magna 661 Midvale Murray 2 Salt Lake City Sandy | Miscellaneous I 35 18 Total. 100 San Juan: Miscellaneous, j 153 Sanpete: I" Ephraim ! Fair view Gunnison Manti Moroni Mount Pleasant.. Miscellaneous Total. Sevier. Monroe Richfield Salina Miscellaneous.. Total. 28 14 30 72 366 864 99 134 49 112 6, 762 32 63 8,115 Summit: Park City MiscellaneousTotal. Tooele: Grants ville Tooele Miscellaneous.. Total. Uintah: Vernal Miscellaneous.. Total.. 189 55 244 12 190 271 76 21 97 Utah: American Fork. Lehi Orem Payson Pleasant Grove. Provo Santaquin Spanish F o r k . . . Springville Miscellaneous.-. Total. 44 14 1 18 14 317 3 27 35 26 499 Wasatch: Heber City Miscellaneous.. Total 78 35 113 Washington: Hurricane St. George Miscellaneous.. Total 4 16 5 Wayne: Miscellaneous._ Weber: Ogden City Miscellaneous Total- 109 Total Utah Returns, Form 1040, showing no net income, not included in general tables Total in general tables 1,604 5ft 1,642 13.423 260 13,163 250 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties,, cities, and townships, showing number of returns—Continued VERMONT County and city Number of returns Addison: BristoL_. Ferrisburg Middlebury... New Haven... Vergennes Miscellaneous. 42 10 145 4 Total Bennington: Arlington Bennington... Dorset Manchester... Pownal Readsboro Shaftsbury Miscellaneous. Total Caledonia: Barnet Burke. Danville Hard wick Lyndon Ryegate. St. Johnsbury. MiscellaneousTotal Chittenden: Burlington Charlotte Colchester Essex Hinesburg Jericho __ Milton Richmond Shelburne Winooski Miscellaneous. Total 38 500 28 80 10 13 12 13 694 79 10 12 67 70 21 429 23 1,265 21 2 58 2 7 21 20 26 68 31 1,521 Essex: Canaan Concord Island Pond__ Lunenburg Miscellaneous. County and city Franklin: Berkshire Enosburg Fairfax F airfield Georgia Highgate. Montgomery.. Richford St. Albans Sheldon Swanton Miscellaneous. Number of returns Total.. 45 Total Orange: Bradford Chelsea Newbury Randolph Thetford Wells R i v e r . . . William stown. Miscellaneous. Total Orleans: Barton Craftsbury Derby ._. Newport Orleans Troy____ Miscellaneous. Total Pawlet Pittsford Poultney Proctor Rutland Wallingford West Rutland Miscellaneous Total _. Washington: Bane Cabot Graniteville Montpelier Northfield. __ W aterbury Miscellaneous Total Windham: Bellows Falls Brattleboro Westminster Wilmington Miscellaneous Total Windsor: Bethel Cavendish Chester Hartford Hartland Ludlow Norwich Quechee Rochester Royalton Springfield Wrhite River Junction Wilder Windsor Woodstock Miscellaneous Total Total Vermont Returns, Form 1040, showing no net income, not included in general tables Total in general tables Rutland: Brandon Castleton Danby Fair H a v e n . . . Total Number of returns Rutland—Continued. 29 11 5 6 7 3 44 436 19 62 Grand Isle: Alburg Miscellaneous. Total Lamoille: Cambridge Hyde Park.... Johnson Morrisville Stowe Miscellaneous. County and city 24 19 87 129 937 22 48 56 1,536 29 491 78 69 62 1,485 231 446 4 16 67 764 36 18 38 19 12 76 19 18 12 15 364 252 102 1, 228 9,694 108 9,586 VIRGINIA Accomac: C hincot eague Island Onancock Miscellaneous Total 18 47 181 246 Albemarle: Charlottesville Miscellaneous 123 Total 771 Allegheny: Clifton Forge Covington M iscellaneous Total Amelia: Miscellaneous. Amherst: Madison Heights.. Miscellaneous Total 310 313 34 Appomattox: Miscellaneous Arlington: j Alexandria Arlington _ Ballsjon Clarendon East Falls Church.. Miscellaneous Total 28 1,129 42 78 275 73 219 1,816 251 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued VIRGINIA—Continued Number of returns County and city Augusta: Staunton Waynesboro... Miscellaneous.. 489 165 86 Total 740 Bath: Hot Springs MiscellaneousTotal. 106 Bedford: Bedford Miscellaneous.. 127 34 Total 161 Bland: Miscellaneous.._ Botetourt: Miscellaneous __Brunswick: Lawrenceville M iscellaneous _ Buchanan: Miscellaneous Buckingham: Miscellaneous Number of returns Dinwiddie: Petersburg Miscellaneous.. 916 25 Total. 941 Elizabeth City: Hampton Phoebus Miscellaneous 457 77 75 Total Essex: Miscellaneous... 54 208 58 1,678 35 Total. 262 Fauquier: Warrenton Miscellaneous- 131 104 Total. 235 Total. 1,771 Caroline: Miscellaneous Carroll: Galex. (See Grayson County.) Miscellaneous Charles City: Miscellaneous. Charlotte: Miscellaneous 53 Total. Frederick: Winchester M iscellaneous .. Total 5 21 59 390 23 413 Gloucester: Miscellaneous Goochland: Miscellaneous 143 Grayson: Fries. Galex Miscellaneous- Total . 123 Cumberland: Miscellaneous Dickinson: Miscellaneous 27 -17 10,085 129 Total. 10,214 Total 189 _ Isle of Wight: Smithfield Miscellaneous Total. James City: Toano Williamsburg.. Miscellaneous- 12 119 134 King and Queen: Miscellaneous _. King George: Miscellaneous King William: West Point Miscellaneous Total. Total 119 Halifax: South Boston.. Miscellaneous.. 217 64 Total . 281 3 40 8 18 41 10 51 35 19 37 56 95 124 Total 115 4 252 :30 10 219 Louisa: Miscellaneous.. Lurienburg: Victoria Miscellaneous Greene: Miscellaneous.. Greensville: Emporia Miscellaneous Total. 158 Total Loudoun: Leesburg Miscellaneous- Total -Craig: Miscellaneous... Culpeper: Culpeper Miscellaneous Total . Henrico: Richmond Miscellaneous- Lancaster: Miscellaneous Lee: Pennington Gap Miscellaneous Total. Total . Clarke: Berry ville Miscellaneous.. Total. 94 64 Total. Giles: Narrows Miscellaneous- Chesterfield: Colonial Heights Ettrick Miscellaneous Hanover: Ashland Miscellaneous., Highland Miscellaneous. Franklin: Rqckymount Miscellaneous Campbell: Altavista Lynchburg Miscellaneous Number of returns County and city Henry: Martinsville... Miscellaneous.. Fairfax: Falls Church Miscellaneous Floyd: Miscellaneous Fluvanna: M i s c e l l a neous Total. 62320—31- County and city 51 ===== 41 - 77 Madison: Miscellaneous. Mathews: Miscellaneous _. Mecklenburg: Chase City South Hill Miscellaneous.. 24 Total. 34 • • 65 44 79 188 252 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing- number of returns—Continued VIRGINIA—Continued County and city Number of returns Middlesex: Miscellaneous 30 Montgomery: Blaeksburg Christiansburg Radford Miscellaneous Total Nansemond: Suffolk Miscellaneous.. 224 Total Nelson: Miscellaneous. . New Kent: Miscellane- 390 360 30 ous Norfolk: Churchland Norfolk _.. Portsmouth MiscellaneousTotal Northampton: Cape Charles-Miscellaneous.. Total. Northumberland: Miscellaneous Nottoway: Blackstone Crewe MiscellaneousTotal. Orange: Orange Miscellaneous.. 15 5,286 1,307 37 6,645 142 188 41 61 116 19 196 Total. 110 TotaL 247 11 258 PrinceTotal William: Manassas Miscellaneous.. Total... Princess Anne: Virginia Beach Miscellaneous 113 81 43 185 23 19 47 871 65 104 27 131 Total Rockingham: Harrisonburg.. Miscellaneous- 19 23 3,091 186 70 39 39 224 45 308 285 105 Total Shenandoah: Strasburg Woodstock Miscellaneous.. 130 Sussex: Waverly Miscellaneous. Total. Tazewell: Bluefield Pocahontas Richlands Tazewell Miscellaneous 290 10 • 22 21 46 67 41 61 24 112* 75 TotalWarren: Front Royal... Miscellaneous.. 313: Total. Warwick: Newport News Miscellaneous 77 Total . Washington: Abigndon Bristol Damascus Miscellaneous.. TotalWestmoreland: Miscellaneous 1,134 113 1,247 287 14 55\ 424 28 74 63 9713 Total. 335- Wythe: Wytheville Miscellaneous 81 54 Total Virginia.... Returns, Form 1040, showing no net income, not included in general tables 140 60 17 Wise: Appalachia Big Stone Gap Norton Wise Miscellaneous Total York: Miscellaneous TotalSouthampton: Franklin Miscellaneous.. Total 284 6 208 Total. Russell: Miscellaneous..i Scott: Gate City Miscellaneous Total . Smyth: Marion Saltville Miscellaneous.. Total. Surry: Miscellaneous... Pulaski: Pulaski Miscellaneous TotalRockbridge: Buena Vista... Lexington Miscellaneous.. Spottsylvania: Fredericksburg., Miscellaneous... Number of returns - 124 Total Rappahannock: Miscellaneous . Richmond: Miscellaneous Roanoke: Roanoke Salem Vinton County and city Stafford: Miscellaneous. Total Miscellaneous 116 Total. Powhatan: Miscellaneous _ Prince Edward: Farmville.. Miscellaneous Prince George: Hopewell Miscellaneous- Number of returns 330 Total Page: Luray Shenandoah Miscellaneous Patrick: Miscellaneous. Pittsylvania: Chatham Danville Miscellaneous County and city Total in general tables 135 35 39, 524 38, 631 253 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued WASHINGTON' County and city Number of returns Adams: Ritzville Miscellaneous 117 168 Total. 285 28 Total. 108 Island: Miscellaneous.. Benton: Kennewick Prosser.. Miscellaneous.. Chelan: Cashmere Chelan Leavenworth-. Wenatchee Miscellaneous- 176 180 82 48 1,198 Total Clarke: Camas Vancouver Washougal MiscellaneousTotal. Columbia: Dayton MiscellaneousTotal . Cowlitz: Castle Rock... Kelso Longview Woodland Miscellaneous.. TotaL Douglas: Miscellaneous. Ferry: Miscellaneous... Franklin: Pasco Miscellaneous Total. Garfield: Pomeroy MiscellaneousTotal Grant: Miscellaneous.. Grays Harbor: Aberdeen Cosmopolis Elma _ 2 Includes Alaska. Jefferson: Port Townsend Miscellaneous Total. King: Auburn Enumclaw Kent. Kirkland Renton Seattle Miscellaneous.. Number of returns 750 123 182 2,426 29 126 195 209 146 196 115 197 26,424 805 Total - Total. Clallam: Port Angeles... Miscellaneous.. Grays Harbor—Contd. Hoquiam Montesano Miscellaneous Total Asotin: Clarkston Miscellaneous- Total. County and city 394 202 62 654 207 31 52 169 416 26 127 706 76 193 Total. 975 Kittitas: Cle Elum Ellensburg Roslyn Miscellaneous.. 112 342 92 74 Total. 620 Klickitat: Goldendale Miscellaneous.. 42 156 Total . 198 Lewis: Centralta Chehalis Miscellaneous- 332 285 242 790 129 40 172 98 270 258 11 99 1,261 34 76 Total Pend Oreille: Newport Miscellaneous- 65 105 Total Pierce: Buckley.. Orting Puyallup Sumner Tacoma... Miscellaneous.. 170 38 20 231 105 5,175 529 Total. San Juan: Miscellaneous Skagit: Anacortes Burlington Mount Vernon Sedro Woolley_ Miscellaneous 148 55 294 104 172 Total . Kitsap: Bremerton Port Orchard.. Miscellaneous.. 596 119 445 Number of returns County and city 859 Lincoln: Miscellaneous. Total _ Spokane: Cheney Deer Park Medical LakeSpokane Miscellaneous.. Okanogan: Okanogan Omak Miscellaneous- 72 101 155 Total _ 328 Pacific: Raymond South Bend Miscellaneous- 185 73 167 Total.... Whatcom: Bellingham Blaine Lynden Miscellaneous Total. 425 Total 24 ' : 67 82 1,336 31 62 129 325 62 31 7 6,606 282 38 84 74 Total Thurston: Olympia Miscellaneous 275 ;: 2,032 TotalStevens: Chewelah Colville Miscellaneous.. Mason: Shelton Miscellaneous Total . 196 79 773 Skamania: Miscellaneous__ Snohomish: Arlington Edmonds. Everett.. Marysville Monroe... — Snohomish Miscellaneous 196 706 162 Total Wahkiakum: Miscellaneous Walla Walla: Walla Walla M iscellaneous 76 1,188 293 1,481 1,135 53 59 112 —J 1,359 254 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued WASHINGTON—Continued Number of returns County and city Whitman: Colfax Palouse Pullman Tekoa. Miscellaneous -. 257 68 208 64 621 1,218 Total Yakima: Grand view Sunnyside 52 93 County and city Number of returns Yakima—Continued. Toppenish Wapato Yakima _ Miscellaneous Total ALASKA: Anchorage Cordova.. Fairbanks Juneau County and city Number of returns ALASK A—C ontinued. 110 108 1,677 316 2,356 264 181 296 471 Ketchikan Miscellaneous Total Total Washington. Returns, Form 1040, showing no net income, not included in general tables Total in general tables.. 403 1,181 2,796 66,897 1,657 65,240 WEST VIRGINIA Barbour: Philippi Miscellaneous Total.- 76 Berkeley: Martinsburg Miscellaneous 374 21 Total 395 Boone: Madison Miscellaneous 37 101 Total 138 Braxton: Burnsville.. Gassaway Sutton Miscellaneous Total Brooke: Follansbee Power Wellsburg Miscellaneous 251 22 316 124 Total 713 Cabell: B arbours ville Huntington Milton Miscellaneous 31 2,826 23 11 Total Calhoun: Grantsville Miscellaneous -. Total 34 Clay: Widen Miscellaneous Total Doddridge: neous-_ Miscella- Fayette: Ansted Boomer Fayetteville Macdonald.. Montgomery Mount Hope Oakhill.. Winona Miscellaneous 145 110 60 15 435 Total. 857 Gilmer: Miscellaneous.. Grant: Petersburg Miscellaneous Total. Greenbrier: East Rainelle Lewisburg Marfrance Ronceverte White Sulphur Springs.. _. Miscellaneous Total Hampshire: Romney Miscellaneous Total Hancock: Chester Hollidays Cove New Cumberland. Newell Weirton... Miscellaneous Total. Hardy: MiscellaneousHarrison: Anmoore Clarksburg Lumberport Nutter Fort Salem Shinnston _ Miscellaneous Total , 44 25 36 334 124 352 69 57 444 11 1,057 34 43 1,257 14 22 64 82 1,5 Jackson: Ravenswood __ Miscellaneous Total. Jefferson: C harles Town Ranson Miscellaneous Total _. Kanawha: Cedar Grove Charleston Clendenin Dunbar Eskdale. Mammoth.. Marmet Nitro. (See Putnam County.) St. Albans South Charleston... M iscellaneous Total Lewis: Weston Miscellaneous Total. Lincoln: Miscellaneous Logan: Acco ville ._ Amherstdale Holden Logan Omar Miscellaneous. Total McDowell: Davy... .-Eckman Elkhorn.-. Gary... Iaeger Keystone Kimball _ McDowell .— Maybeury War Welch Wilcoe. Miscellaneous Total. 23 29 52 10 64 172 ===== 20 3,532 70 59 17 9 11 101 129 440 4,388 33 66 3 3 96 381 43 405 931 ===== 18 2 20 83 31 72 51 17 14 42 300 16 572 1,238 255 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties?, cities, and toivnships, showing number of returns—Continued WEST VIRGINIA—Continued County and city Number of returns Marion: Fairmont Mannington Monongah Rivesville Miscellaneous Total.... 1,253 127 36 29 223 1,6 Marshall: Benwood Cameron Glendale McMechen.. Mounds ville Miscellaneous 103 78 29 73 323 11 Total 617 Mason: Point Pleasant Miscellaneous Total.. 102 1,003 58 18 4 186 149 Total 1,418 Mingo: Red Jacket War Eagle. Williamson Miscellaneous Total.. Monongalia: Morgantown Star City Miscellaneous Total 2 170 285 31 3 388 146 568 749 841 107 184 25 4,143 23 Total 4,375 Pendleton: Miscellaneous Pleasants: St. Mary Miscellaneous 13 85 3 88 Pocahontas: Marlington Miscellaneous 39 30 - 69 Preston: King wood Rowlesburg... Terra A l t a . . . . Tunnelton Miscellaneous. 166 Putnam: Hurricane Nitro... Miscellaneous.. Total Randolph: Elkins Norton Miscellaneous.. Total 74 Total... 240 Taylor: Grafton Miscellaneous 309 25 Total 334 Tucker: Davis Parsons Pierce Thomas Miscellaneous ._ _ Total Tyler: Sistersville... Miscellaneous 381 17 3 374 775 200 2 34 236 Total . 134 Roane: Spencer.. Miscellaneous- 102 22 13 13 4 23 7 60 _ 184 27 Total 211 Upshur: Adrian... Buckhannon Miscellaneous 1 119 4 Wayne: Ceredo Kenova Miscellaneous 124 _. 13 74 27 Webster: Miscellaneous. ~~56 Wetzel: New Martinsville— Paden City Miscellaneous 106 24 105 Total._. Total Raleigh: Beckley. Eccles Mabscott Miscellaneous... 222 18 Total.- Ritchie: Harrisville Pennsboro Miscellaneous.. Morgan: Berkeley Springs.. Miscellaneous Total. Total. Total... Number of returns County and city Summers: Hinton Miscellaneous Ohio: E l m Grove Triadelphia.... Wheeling Miscellaneous.. Total. Monroe: Alderson Miscellaneous Total Nicholas: Rich wood Miscellaneous.. Total.... Mercer: Bluefield Bramwell Freeman Giatto Princeton Miscellaneous Mineral: Blaine __ Keyser Piedmont Ridgeley.... Miscellaneous Total.. Number of returns County and city 114 Total - Wood: Parkersburg . _ Williamstown Miscellaneous 235 5 Wirt: Miscellaneous _ Total 1,536 41 30 1,607 Wyoming: Mullins. Miscellaneous 85 91 Total 176 Total West Virginia Returns, Form 1040, showing no net income, not included in general tables 30, 551 748 Total in general 44 Total. 124 29,803 256 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and, townships, showing number of returns—Continued WISCONSIN Number of returns County and city Adams: Adams Miscellaneous—. _._ Total __.. Ashland: Ashland Mellen Miscellaneous ... Total 66 429 37 49 515 Barron: Barron Chetek Cumberland Rice Lake Miscellaneous _ Total 13 60 61 — Brown: De Pere _ Green Bay Miscellaneous Number of returns Crawford: Prairie du Chien Miscellaneous TotalDane: Madison Mount Horeb.. Stoughton Sun Prairie Miscellaneous.. Total 75 38 49 129 80 371 Bayfield: Bayfield. Washburn Miscellaneous— Total 46 20 County and city Dodge: Beaver Dam__. Horicon Juneau Mayville MiscellaneousTotal Door: Sturgeon Bay.. Miscellaneous.. 160 4,369 116 193 52 490 5,220 460 112 62 114 141 , Total 126 1,925 134 2,185 Buffalo: Alma Mondovi Miscellaneous 35 43 96 Total 174 Burnett: Miscellaneous. Calumet: Brillion Chilton New Holstein Miscellaneous 74 66 92 56 49 Douglas: Superior MiscellaneousTotal Dunn: Menomonie Miscellaneous Total. Eau Claire: Altoona Augusta Eau Claire MiscellaneousTotal 1,592 49 135 36 113 Total 284 Iowa: Dodgeville Mineral Point Miscellaneous 63 108 93 Total. Jefferson: Fort AtkinsonJefferson Lake Mills 200 Waterloo 87 Watertown Miscellaneous.. 287 Total 18 Juneau: Elroy 32 Mauston 1,033 55 New Lisbon-.. Miscellaneous- 1,641 87 30 30 105 63 168 273 134 200 59 488 82 1,236 61 27 64 1,138 Total Clark: Neillsville Owen Miscellaneous 554 Total . 93 39 92 Forest: Crandon Miscellaneous 59 Total Columbia: Columbus Kilbourn _ __ _ Lodi Portage Randolph Miscellaneous 224 Total 85 Green Lake: Berlin Princeton Miscellaneous 147 Fond du Lac: Fond du Lac North Fond du Lac. Ripon__ Waupun Miscellaneous— Total. 752 Total.__ Jackson: Black River Falls. Miscellaneous 55 343 39 53 64 820 Total 126 Total Chippewa: Bloomer _ Chippewa Falls Cornell Stanley Miscellaneous Total. 81 401 42 228 264 Florence: Miscellaneous. Grant: Boscobel Cuba City Fennimore Lancaster Platteville Miscellaneous- Green: Brodhead Monroe New Glarus Miscellaneous Total Iron: Hurley Montreal Miscellaneous 263 160 130 53 277 62 138 Number of eturns 889 134 Total- County and city 1,192 81 191 172 194 62 47 46 90 207 192 644 Total Kenosha: Kenosha Miscellaneous.. Total Kewaunee: Algoma Kewaunee MiscellaneousTotal. La Crosse: La Crosse Onalaska — West Salem Miscellaneous Total . La Fayette: Darlington Shullsburg MiscellaneousTotal 201 3,168 115 3,283 =sa ' as 52 84 27 163 1,485 28 57 92 1,662 •, — 94 36 106 236 257 STATISTICS OP INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued WIS C ONSIN—Continued County and city Number of returns Langlade: Antigo Miscellaneous.. 362 46 Total- 408 Lincoln: Merrill Tomahawk Miscellaneous.. 317 132 Total-. 458 Manitowoc: Kiel _ Manitowoc Two Rivers — Miscellaneous Total. Marathon: Mosinee Scofield — Wausau Miscellaneous.. Total . 58 1,050 302 120 1,530 70 11 979 251 1,311 County and city Outagamie: Appleton Kaukauna Kimberly Little Chute Seymour Miscellaneous Total Ozaukee: Cedarburg Grafton Port Washington. Miscellaneous Total Number of returns 227 34 141 61 191 158 551 Pepin: Durand Miscellaneous Total 90 Pierce: Ellsworth River Falls Miscellaneous 40 70 110 Marinette: Marinette Niagara Peshtigo Miscellaneous- 408 53 65 80 Total 220 Polk: Amery Miscellaneous 57 208 Total. 606 Total 265 Portage: Stevens Point Miscellaneous 562 73 Total Marquette: Montello Miscellaneous TotalMilwaukee: Cudahy Milwaukee Shorewood South Milwaukee.. Wauwatosa West Allis West Milwaukee Whitefish Bay Miscellaneous. Total- 384 43,322 134 585 2,345 1,339 28 129 205 48,471 Monroe: Sparta Toman Miscellaneous.. 170 123 100 TotaL 393 Oconto: Gillett Oconto Oconto Falls- Miscellaneous.. 41 120 50 65 Total. 276 Price: Park Falls Phillips Miscellaneous Total Racine: Burlington Racine. Miscellaneous Total Richland: Richland Center. M'iscellaneous Total Rock: Beloit Edgerton _ Evansville Janes ville Milton Miscellaneous Oneida: Rhinelander... Miscellaneous-. 380 79 Total Rusk: Ladysmith Miscellaneous Total. 459 Total St. Croix: Hudson New Richmond Miscellaneous Total 1,872 Number of return County and city Sauk: Baraboo _ Reedsburg Sauk City Miscellaneous. 140 81 116 | 337 ! 318 177 71 190 Total 756 Sawyer: Hayward Miscellaneous 20 Total 73 Shawano: Shawano Miscellaneous. Total Sheboygan: Kohler Plymouth Sheboygan Sheboygan Falls Miscellaneous Total 155 176 331 143 185 i,885 114 146 2,473 Taylor: Medford Rib Lake Miscellaneous 20 635 Total 132 111 70 53 Trempealeau: Arcadia. Galesville Miscellaneous 62 48 232 Total 342 Vernon: Viroqua Westby Miscellaneous 128 48 113 234 257 4,568 4,911 79 177 1,385 190 114 1,243 29 110 Total Vilas: Eagle River Miscellaneous Total.. Walworth: Delavan Elkhorn Lake Geneva Whitewater Miscellaneous 71 51 122 212 140 198 156 Total Washburn: Spooner Miscellaneous 974 107 40 147 Total 133 3,071 95 258 STATISTICS OF INCOME TABLE 11.—Individual returns for 1929, by counties, cities, and townships, showing number of returns—Continued WIS C O NSIN—C ontinued County and city Number of returns Washington: Hartford West Bend Miscellaneous Total Waukesha: Menomonee Falls. Oconomowoc Pewaukee Waukesha Miscellaneous Total Waupaca: Clintonville. New London Waupaca 208 270 219 697 72 1,065 396 1,940 125 161 135 County and city Waupaca— C ontinued Weyauwega Miscellaneous Number of returns 49 150 Total Waushara: Wautaoma Miscellaneous 620 Total__ Winnebago: Menasha Neenah Omro Oshkosh Miscellaneous 104 Total Number of returns County and city Wood: Marshfield Nekoosa Wisconsin Rapids... Miscellaneous Total 70 385 101 919 • 309 568 29 1,805 58 Z Total Wisconsin.. Returns, Form 1040, showing no net in- 104,989 come, not included in general tables Total in general tables.._ 1,945 103,044 2,769 WYOMING Albany: Laramie Miscellaneous 590 81 Total 671 Big Horn: Greybull Lovell Miscellaneous Total 172 Campbell: Gillette Miscellaneous Total." 107 Carbon: Hanna Rawlins Miscellaneous 78 360 194 Total 632 Converse: Douglas Miscellaneous 101 68 Total 169 Crook: Miscellaneous. Fremont: Lander Riverton— _. Miscellaneous Hot Springs: Thermopolis... MiscellaneousTotal Johnson: Buffalo Miscellaneous.. Total. Laramie: Cheyenne Miscellaneous.. Total Lincoln: Kemmerer Miscellaneous Total Natrona: Casper Miscellaneous- 110 67 92 Total Platte: Wheatland Miscellaneous.. 112 Total. Sheridan: Sheridan Miscellaneous 527 95 Total 622 • : Sublette: Miscellaneous. 106 1,208 64 1,272 108 161 269 1,318 368 Total- Goshen: Torrington Miscellaneous 276 Total Niobrara: Lusk Miscellaneous.. Park: Cody Powell MiscellaneousTotal Total 130 146 150 52 52 254 130 Sweetwater: Green River Rock Springs Superior Miscellaneous ._ Total Teton: Miscellaneous 73 202 642 113 194 1,151 42 Uinta: Eyanston Miscellaneous 130 33 Total 163 Washakie: Worland Miscellaneous 7ft 18 Total 94 Weston: Newcastle Miscellaneous 34 36 Total Total WyomingReturns, Form 1040, | showing no net income, not included in general tables Total in general tables.. -. 70 8,436 296 8,140 259 STATISTICS OF INCOME TABLE 11 A.—Individual returns for 1929 on Form 1040 with no net income, by States and Territories, showing number of returns and deficit States and Territories Alabama Alaska _ Arizona Arkansas _ California-. Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii _._ Idahq__Illinois Indiana _ Iowa__ Kansas.. Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota , Mississippi Missouri Montana. , Number of returns 756 C1) 283 552 9,556 900 1,357 399 587 2,326 1,044 250 265 6,772 1,175 717 1,003 825 1,039 395 1,066 4,137 2,874 1,108 731 1,881 214 * Included in the State of Washington. Deficit $3,882, 535 C1) 1,436,330 3,500,982 88,100,687 4,970,975 14,434,033 4,727,604 6,496,006 18,565, 547 7,969,945 1,259,296 1,124, 688 91,090,638 7,647,850 5,036,336 5,690,481 8,197, 672 6,892,776 5,834,020 11,298,176 43,271,552 35,829,265 7,841,293 3,636,731 17,179,630 1,189, 565 States and Territories Nebraska , Nevada New HampshireNew Jersey New Mexico New York.. , North Carolina... North Dakota.... Ohio Oklahoma... Oregon Pennsylvania Rhode Island South Carolina.. South Dakota Tennessee Texas.-Utah Vermont. Virginia , Washington West Virginia Wisconsin Wyoming. Total Number of returns 777 134 287 3,743 266 18,877 1,332 409 3,551 1,059 602 7,257 445 616 384 768 3,919 260 108 893 1,657 748 1,945 296 Deficit $3,930,558 910,119 1,820,498 42,032,095 955,517 343,064,885 12,485,875 1,112,834 38,361,535 7,338,024 3,928,360 87,107,038 4,146,293 2,877,062 1,351,556 5,409,672 25,449,849 1,689,143 794,829 6,649,388 8,564,075 5,121, 521 11,636,724 1,288,309 92,545 1,025,130,372 BASIC TABLES CORPORATION RETURNS 261 263 STATISTICS OF INCOME TABLE 12.—Corporation returns for 1929, by States and Territories, showing for corporations reporting net income, and no net income, number of returns and per cent of totalt gross income, deductions, net income or deficit, net loss for prior year, and income tax; also number and per cent of inactive corporations [For text defining certain items and describing returns included, see pp. 1-4] States and Territories Alabama Alaska _ Arizona.. _ _. Arkansas California Colorado. _. Connecticut __ Delaware District of Columbia. Florida.... Georgia _ Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky __ Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey. _. New Mexico New York... North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas _. Utah Vermont Virginia Washington West Virginia._ Wisconsin Wyoming Grand total.._ Corporations reporting net income Total number of returns Number Per cent Gross income 1 Deductions 1 of returns of total 4,473 182 1,953 2,629 23,206 7,317 7,529 1,951 2,329 11,119 5, 738 784 2,412 31, 700 11, 789 9,116 5,192 5,668 6,314 3, 720 6,189 19,401 15, 543 11,482 2,562 17,223 3,585 4, 725 1,033 1,349 21,885 1,126 107,300 6,570 3,425 25,173 6,671 26,357 2,964 3,759 3,071 14,552 3,245 1,120 7,168 12,159 5,173 15,836 1,468 509,436 3,390 448 1,054 17,698 6,881 5,109 3,278 3,316 3,424 2,095 3,334 10,383 8,631 6,316 1,493 9,146 1,822 2,969 351 803 11,646 558 55,304 3,009 1,467 14,299 3,649 3,105 13,880 1,650 1,597 1,685 3,032 8,156 1,646 704 3,837 5,924 2,873 8,810 51.64 59.89 42.09 63.90 48.76 45.25 60.54 54.74 51.40 31.38 59.08 57.14 43.70 55.83 58.37 56.04 63.14 58.50 54.23 56.32 53.87 53.52 55.53 55.01 58.28 53.10 50.82 62.84 33.98 59.53 53.21 49.56 51.54 45.80 42.83 56.80 54.69 45.24 52.66 55.67 42.48 54.87 56.80 56.05 50.72 62.86 53.53 48.72 55.54 55.63 54.36 269,430 52.89 2,310 109 822 1,680 11,316 3,311 4,558 1,068 1,197 $454, 582,456 8,618,496 161, 623,215 304, 739, 354 5,274, 663,557 738,303,447 2,021, 940,376 1,674, 632,266 567.464, 681 355,211,126 806,659,244 213, 698,653 135.465, 582 14,094,546,433 1,708, 370,932 1,089, 543, 575 1,157,221, 649 921,182.389 885,800, 646 487, 656, 767 2, 505,887,632 5,739,159,775 8,083,807,223 2,502,988, 509 266,681, 263 3, 796, 257, 591 190, 321,005 646, 676,860 252, 795, 755 152, 699, 003 3, 748,760, 261 66,999,526 36,812,022, 535 1,149,184,719 121,487, 268 7,879, 660,828 1,047,918, 649 579,208, 729 10, 843,235,301 683,001,503 299,809, 205 140,321, 542 902,047, 286 2,420,433, 226 288, 739,116 142, 257,173 1,016,914, 758 1,153,890,128 700, 698,453 2,377,120, 669 60, 881, 385 $425,493, 322 7, 781, 678 142, 631, 244 287,173, 387 4,761, 740,113 685,954,061 1,822, 026, 037 1,402,176, 884 514, 555,437 327, 096, 788 744, 378, 316 184,869, 743 127, 940, 624 12,990,898, 968 1, 584,291, 267 1,021,498, 046 1,022,993,467 843,877,336 832,152, 506 452,278,019 2,340,242, 575 5,294, 589,803 7,321,372,372 2,356, 319,729 252,944,316 3,533, 562, 997 178, 379,486 616, 597, 710 243,024,581 140, 750,821 3,303,865,679 62, 679,301 33,165,100, 544 1,044,870,953 116,949,661 7,192,430,287 942,311,285 549,182,226 9,783,212,114 628,514,262 283,648,296 134,025, 747 842, 514, 515 2,231,301,573 268,806,464 132,002, 584 883,958, 334 1,077,659,901 641, 651, 750 2,178,723,070 56,905, 539 129, 633,791, 720 117,979,905, 718 i Gross income and deductions correspond to total income and deductions, as reported on the face of the return, plus cost of goods sold. 264 STATISTICS OF INCOME TABLE 12.—Corporation returns for 1929, by States and Territories, showing for corporations reporting net income, and no net income, number of returns and per cent of total, gross income, deductions, net income or deficit, net loss for prior year, and income tax; also number and per cent of inactive corporations—Continued Corporations reporting net incomeContinued Corporations reporting no net income States and Territories Net 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 Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West VirginiaWisconsin Wyoming Grand total Net loss for prior year Income tax Number Per cent of returns of total $29,089,134 836,818 18, 991,971 17, 565,967 512,923,444 52,349,386 199,914,339 272,455, 382 52,909,244 28,114,338 62,280, 928 28, 828,910 7,524,958 1,103,647,465 124,079,665 68,045, 529 134, 228,182 77,305,053 53, 648,140 35,378,748 165,645,057 444,569,972 762,434,851 146, 668, 780 13,736,947 262, 694,594 11,941, 519 30,079,150 9,771,174 11, 948,182 444,894, 582 4, 320,225 3, 646,921,991 104,313,766 4, 537,607 687,230,541 105, 607,364 30,026,503 1,060,023,187 54,487, 241 16,160,909 6,295,795 59,532,771 189,131,653 19,932,652 10,254,589 132,956,424 76,230,227 59,046,703 198,397, 599 3,975,846 $1,281, 284 204, 680 1,859,827 1,480, 002 14,400,088 1,104, 612 3, 822, 513 3,420, 727 1,445,448 3,161,321 2,922, 512 397, 261 1,142,398 28, 571,958 3,974,176 1, 503, 780 1, 785,540 1,320,564 3,193, 599 970,239 5,980,114 19,317,914 98,775,835 3,755,120 844,173 5,323,385 242, 509 931,237 327,068 457,429 12,281,986 111, 807 88,914,472 1,279,473 178,365 14,464,748 10,705,639 1,853,195 20,370, 846 1,756,457 752,055 179,417 2,758,440 9,967,606 553,783 330,793 1,365,345 3,469, 077 2,241,484 4,552, 486 172,429 $2,642,570 46,257 1,732,371 1,450, 711 52, 960, 071 5,084, 003 20,781,847 29,423, 386 5,460,289 2,210,154 6,104, 989 3, 045, 503 505,247 115,132,836 11,980,232 6,398,769 13,952,047 7, 745,933 4,980, 312 3,431, 942 16,850, 939 44, 619, 551 71,628,026 14,697,284 1,130, 678 26, 786,038 940,562 2,662,466 971,353 1,116,811 45, 680,190 353,891 383,110,174 10,862, 756 251,247 71,392, 513 9,794, 658 2,600,773 112,112,660 5, 503, 588 1,464,494 394, 531 5,744,440 18,193,363 1,813,568 962,763 13,793,936 6,985, 766 5,757,011 19,928,164 262,169 1,767 46 510 795 9,243 2,474 2,486 583 872 4,778 2,037 291 593 11,339 3,705 2,430 1,517 1,799 2,242 1,180 2,143 7,980 5,448 3,563 894 6,068 1,070 1,352 315 477 8,468 300 43, 865 3,011 1,085 9,515 2,169 2,345 9,795 1,067 1,775 816 1,852 5,243 888 357 2,613 4,05S 1,843 5,079 450 39.50 25.27 26.11 30.24 39.83 33.81 33.02 29.88 37.44 42.97 35.50 37.12 24.59 35.77 31.43 26.66 29.22 31.74 35.51 31.72 34.63 41.13 35.05 31.03 34.89 35.23 29.85 28.61 30.49 35.36 38.70 26.64 40.88 45.83 31.63 37.80 32.52 34.17 37.16 36.00 47.22 26.57 34.69 36.03 27.37 31.87 36.45 33.37 35.63 32.07 30.65 11,653,886,002 392,177,216 1,193,435,832 186,591 36.63 265 STATISTICS OF INCOME TABLE 12.-—Corporation returns for 1929, by States and Territories, showing for corporations reporting net income, and no net income, number of returns and per cent of total, gross income, deductions, net income or deficit, net loss for prior year, and income tax; also number and per cent of inactive corporations—Continued Corporations reporting no net incomeContinued Inactive corporations—no income data reported States and Territories Gross income 1 Alabama-Alaska Arizona Arkansas California Colorado Connecticut Delaware District of ColumbiaFlorida "Georgia Hawaii Idaho Illinois Indiana Iowa. 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 Grand t o t a l . . . Deductions Deficit Number Per cent of returns of total $176,390,576 1,856,753 36, 616,382 74,138, 228 1, 507,059, 090 200,275,469 378,204,733 175, 491,971 88,083,185 284,945,202 293, 278,201 26, 577,070 50,360,820 4,801, 818, 617 502,243, 010 261,779,388 154, 393,172 193,354, 219 339, 901, 574 141,410,419 279,430,362 1,914,632, 769 1,106, 247,055 477, 318,422 96, 251,323 862, 061, 487 47,886,188 137, 689,376 11, 934,954 59, 074, 539 955, 695,479 17,762, 032 7,901,544, 922 298,035,180 44, 399, 092 1,705,019,551 336, 546, 648 206, 519,834 1,909, 570,431 231,892, 946 194,993, 546 49, 668,940 307,351, 330 685, 769, 983 83, 235,091 55,112, 707 294,172,852 397, 560, 634 162, 243,522 449,131, 294, 20, 786, 893 $192,862,128 2,109,146 55,875,052 80, 278,096 1,654,629, 373 221, 441,731 " 411,858,799 209,669,998 98,320, 551 358, 658, 022 313, 763,843 29,471,869 54,980, 522 5,018,460, 792 542,430, 733 282,215, 730 167,161, 269 209, 742,211 372, 097,426 162,202,616 309,440,132 2,105,392,984 1,225, 291, 529 510,050, 693 103,979, 801 927, 599, 219 54, 656,169 154,995, 445 16,264, 482 63,856,401 1, 092, 444,842 20,289,232 8, 755, 836,941 323,379,255 48,244, 064 1,858,580,110 364, 994, 799 226,929, 639 2,103, 071, 713 251, 623,910 206, 456,090 52,452, 620 332,053,456 752, 668, 564 91, 816,658 64, 754, 279 316, 707, 480 429, 244, 561 179, 501, 344 496, 561, 766 24,477, 611 $16,471,552 252,393 19, 253,670 6,139,868 147,570,283 21,166, 262 33, 654,066 34,178,027 10,237,366 73,712,820 20,485, 642 2,894, 799 4, 619,702 216, 642,175 40,187,723 20,436, 342 12, 768,097 16,387, 992 32,195,852 20,792,197 30,009,770 190, 760,215 119,044,474 32, 732,271 7, 728,478 65, 537,732 6, 769,981 17,306, 069 4,329, 528 4,781,862 136, 749,363 2, 527,200 854, 292, 019 25,344, 075 3, 844, 972 153, 560, 559 28, 448,151 20,409, 805 193, 501,282 19, 730,964 11,462, 544 2, 783, 680 24, 702,126 66, 898, 581 8,581, 567 9,641,572 22, 534, 628 31,683, 927 17, 257, 822 47,430,472 3, 690, 718 27 621 154 2,647 1,532 485 300 260 2,852 311 45 765 2,663 1,203 1,577 397 553 648 445 712 1,038 1,464 1,603 175 2,009 693 404 367 69 1,771 268 8,131 550 873 1,359 853 1,413 2,682 247 387 570 454 1,153 711 59 718 2,177 457 1,947 220 14.84 31.80 5.86 11.41 20.94 6.44 15.38 11.16 25.65 5.42 5.74 31.71 8.40 10.20 17.30 7.64 9.76 10.26 11.96 11.50 5.35 9.42 13.96 6.83 11.67 19.33 8.55 35.53 5.11 8.09 23.80 7.58 8.37 25.49 5.40 12.79 20.59 10.18 8.33 10.30 18.56 8.51 7.92 21.91 5.27 10.02 17.91 8.83 12.30 14.99 30,987,717,461 33,901,845,696 2,914,128,235 53,415 10.48 1 Gross income and deductions correspond to total income and total deductions, as reported on the face of the return, plus the cost of goods sold. 266 STATISTICS OF INCOME TABLE 13.—Corporation returns for 1929, by States and Territories, showing cash and stock dividends paid to shareholders 1 [For text defining certain items and describing returns included, see pp. 1-4] Corporations reporting net income—Dividends corporations reporting no net income—Dividends States and Territories Cash Alabama Alaska Arizona.Arkansas... California Colorado Connecticut Delaware District of ColumbiaFlorida Georgia Hawaii Idaho Illinois Indiana.. Iowa— Kansas Kentucky Louisiana Maine Maryland— Massachusetts Michigan _ Minnesota Mississippi Missouri Montana Nebraska Nevada New H a m p s h i r e . _,.__ N e w Jersey N e w Mexico N e w York N o r t h Carolina North Dakota Ohio-Oklahoma Oregon Pennsylvania Rhode Island. South Carolina South Dakota Tennessee Texas Utah _ Vermont.. Virginia.. Washington West Virginia Wisconsin. Wyoming Total Stock Cash $17,407,236 265,367 11,764,035 10,945,299 430,943,359 45,297, 521 106,101,198 366,345,497 27,879,465 14,146, 760 36,638, 551 23,363, 557 4,031, 493 724, 665, 349 65,168,892 36,048,409 91, 536, 240 47,901, 750 38, 382,112 32,478,305 64,412, 514 348, 024, 653 263,825, 261 106, 039, 784 7,066, 851 156, 420,651 6,113, 815 17, 788, 429 3, 515, 270 6, 605, 759 285, 933, 715 2, 248, 264 2, 777, 527, 998 65, 737, 792 2, 396,311 379, 345, 551 48, 526,188 15,100, 512 717,850, 571 28,068, 236 7, 004,840 2, 323, 455 34, 925, 269 98, 522,013 15, 241, 528 4, 944, 271 66, 660,454 51, 299,621 30,864, 210 94,112, 503 2,045, 451 $484, 502 34,064 140,897 1,283,007 388, 545, 525 1, 975,365 10, 222, 736 5,676,450 541, 752 5, 256,083 6,033, 595 1,815,446 54,498 159, 605,186 5,800, 541 5, 036, 272 2,062, 783 9, 097, 878 3,007,017 353,409 22,123,670 17, 879, 663 44,117,113 5,053, 502 1,151,039 24, 379, 861 616,197 748, 868 564, 577 707, 571 14, 988, 256 74, 521 274, 847, 347 7, 767, 597 274, 730 47, 464,011 6, 472, 543 2,098,095 70, 761, 985 2,132,358 1, 522, 259 201,955 3,187,452 16, 738, 711 1,142, 228 295, 730 3, 976, 910 5,658,496 1, 518,212 8, 386, 829 16, 747 $2, 500, 909 31,806 94, 379 715,325 51, 685,044 2,482, 989 8, 222,676 17, 242,770 1,154,050 4,400,005 6, 507,091 1,798,863 555, 299 60,080,092 6, 736,170 2, 917,183 2, 018, 261 2,837,049 11, 538, 746 3,418,443 5, 585, 543 20,811,025 16, 320,950 10,014, 714 1, 931, 038 16, 847, 807 484, 933 1, 739, 867 75, 587 717, 020 15, 352, 686 131, 762 108, 913, 583 3, 730, 664 189, 234 28,186, 313 10, 511,618 5, 327, 367 35, 619,834 3, 598, 523 3,332, 373 330, 523 2,807, 693 8, 893, 944 1, 772,768 1,837,061 4,409,048 6,320,850 2, 448,015 6,461,001 2, 219,116 7,841,802,135 1,193,896,039 513,859,610 i Gash dividends and stock dividends of life insurance companies are not included. Stock $1,057,230 3,133 50,536 5,578, 213 595, 464 300,048 4,508,159 284,415 395, 037 562, 267 51,390 39, 866 5,011,952 698,652 365,489 38, 288 293,464 1, 911,188 4,777 367, 478 1,411, 424 4, 696,665 456, 522' 2,891, 785 3, 258, 367 13, 601 695, 543 100, 985 5, 237, 703 42, 249 36, 946, 705 205, 959 11,444 5,274,060 1, 225,766 4,112,189 2, 068, 566 244, 973 42,982 8, 203 348,121 1, 502, 973 34,774 25,926 125,069 508, 332 68,934 1,063,148 6,500 94,746, 514 TABLE 14.—Corporation returns for 1929 by major industrial groups, showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax PART 1.—ALL CORPORATIONS.* [For text defining certain items and describing returns included, see pp. 1-4, 22-23] Industrial divisions A. Receipts, taxable income: Gross sales Profit or loss from sales: Corporations reporting profit Corporations reporting1 loss Profits less losses B. C. D. E. F. G. products, Total manufac- Food beverages, and turing tobacco Manufacturing Textiles and textile products Leather and Rubber and leather prod- related products ucts $3, 552, 615,406 $69,235, 582,175 $8,077,274,864 $1,708,503,417 $1,384,398,789 1,1871661,818 9,251,218 1,178,410,600 17,116,774,968 46,214,525 17,070,560,443 Agriculture and related industries Mining and quarrying $118,101,450,016 $730,290,862 27,099,862,557 74,187,0*4 27,025,675,58S 268,988,470 2,725,407 266,26S, 068 Distribution Ciross profits from operations other than 28,597, 550, 735 84,341,493 214,474, 678 amounts tabulated as gross sales 5,035,887,021 10, 219,434 44, 857,439 Interest _ 2,390, 772, 915 13, 996,602 30,145, 258 Rents Profits from sale of real estate, stocks, 12, 514,496 48, 563,723 1,315,394, 580 bonds, and other capital assets. _. 97,197,320 22,402,960 2, 587,401,839 Miscellaneous receipts Receipts, tax-exempt income: Dividends on capital stock of domestic 59,735,077 8,741,449 2,593,052,095 corporations. Interest on Federal, State, and municipal 933,412 11,478,140 536,697,233 bonds 883,440,708 j 4,059,067,041 161,158, 206,414 Total compiled receipts3.Statutory deductions: 2,374,204,806 464,027,799 91, 075, 774,483 Cost of goods sold25,391,225 56, 309,626 3,336, 799,340 Compensation of officers 111, 263,829 31,084,343 4,924,735,021 Interest paid _ 91,455,908 2,222,412,247 27,863,107 Taxes paid other than income tax 11, 539,190 5,071, 867 941,962,300 Bad debts _ _ 228, 329, 784 34,667, 744 3,870,924, 234 Depreciation 242, 753, 213 13, 497, 601 558, 648, 558 Depletion 252,904, 806 639,910,134 ^357,443^136 Miscellaneous deductions 3, 755,766, 490 854, 508,492 149,288, 699,319 Total statutory deductions 28,932,216 303,300,551 Compiled net profits _ _ 11,869,507,095 Deduction from net profits to arrive at net income as defined in revenue act: Taxexempt interest and dividends received on 71,213, 217 9,674,861 3,129,749,328 capital stock of domestic corporations 0 For corresponding data expressed as percentages of total receipts, see pp. 284-287. Footnotes at end of Table 14. $14, 474, 068,012 2, 705,408,888 2,210,692 2, 708,193,146 1,456,169,945 10,059,188 1,446,110,807 295,061,088 4,095,557 290, 965,526 314,071,551 817,556 818, 258,995 3 882, 904, 289 458, 655,437 173,435,045 58, 445,176 65,806,387 27, 685, 629 40, 957,021 27,369,709 19,166,175 6,767,808 5,866,734 2,906,004 7, 321,345 8, 646,994 4, 893,616 GO 158,320, 667 639, 633,893 17,168, 584 76,369,829 6,997,856 51,435,009 1,106,157 13,855,101 1, 325,959 8, 671,849 GO 583, 513,271 48,108, 216 10, 016,839 2,167,282 11,950,727 91,944,969 72, 223, 989,746 8,852,176 14, 776, 504,009 6, 591, 655 8, 239,809,128 574,613 1, 741,747,116 1,427,690,247 52,165,021,732 1,171,887,962 712, 020,005 616, 560,657 266, 913, 611 1, 753,119,176 264, 634,803 10,192,601, 036 67,142, 758, 982 6,631,164,057 199, 332,496 72,880,000 54, 737,312 32,063,877 153, 938,143 103,328 918, 076, 759 8,062, 295,972 1, 417, 537,891 35, 501,212 12,438, 539 5,081, 230, 764 11,770,874,866 134, 710,734 143, 737,861 87, 986,488 32,030, 217 218, 971,301 1, 748,854 1, 749,278,153 14,139, 338,474 637,165, 535 177, 513,156 43,176,870 29, 563,914 675,458,240 56,960, 392 16, 608,494 2, 741,895 12,431,695 9,453,398 18, 533,854 683,269 195,585,398 1,698, 570, 246 1,071,144,794 11,578,359 23,924,175 8,907,221 9,132,086 36,486, 520 236,953,178 a o o TABLE 14.—Corporation returns for 1929 by major industrial groups, showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax—Continued OO PART 1.—ALL CORPORATIONS—Continued Industrial divisions—Continued Manufacturing—Continued Distribution Aggregate Agriculture and related industries $8,739,757,767 $19,257,355 $232,087,334 $4,405,772, 524 $580,205,143 392,177,216 4,917,952 20,488,030 199,744,101 15,541,248 J. Statutory net income (H) after deducting net loss for prior year (I) _ 8,347,580,551 14,339,403 211,599,304 4,206,028,423 K. Total tax 1,193,435,832 6, 783,059 10,676,071,263 22,149,157 258, 981, 753 4, 537,177, 543 33,457,852 5, 422, 595 38, 880,447 425,058, 202 39,449, 798 464,508,000 3,158, 771,377 409, 779, 915 3, 568, 551,292 H. Statutory net income ._ I. Net loss for prior year deducted by concerns reporting net income for 1929 L. Compiled net profits (F) after deducting tax (K) Cash and stock dividends distributed: 3 Cash dividends.._ _ Stock dividends Total dividends distributed I 8, 355,661, 745 1, 288, 642, 553 9,644,304,298 Mining and quarrying 44,318,798 ! Leather and leather products Rubber and related products $160,904,662 $40,434,975 $17,132,219 11,404,637 1,375,533 149,500,025 I 39, 059, 442 16,074,669 M 33,196,946 8,109,399 6,054,979 O 566, 302,240 144,316,210 35, C67,471 23, 508,935 449, 688, 387 51, 558, 567 501, 246,954 189,320,598 18,441, 702 39,325, 500 2,489,171 41,814, 671 46,097, 514 18,267, 975 64, 365, 489 Textiles and textile products Food products, Total manufac- beverages, and turing tobacco 544,053,221 207, 762, 300 1, 057, 550 Industrial divisions—Continued Manufacturing—Continued Distribution A. Receipts, taxable income: Gross sales Profit or loss from sales: Corporations reporting profit. Corporations reporting loss... Profits less losses i Lumber and wood products Paper, pulp, and products Printing and publishing Chemicals and allied substances Stone, clay, and glass products $2,684,104,459 $1,725,921,690 $2,639,739,673 $9,213,902,953 $1,612,479,233 915,811,2U 8,169,189 912,642,055 3,016,215,695 1,480,032 8,014,785,663 687,250,852 S, 889,216 688,911,187 445,590,890 1,528,896 444,061, m . VJ49 838,992 537,868,757 other manMetal and metal Allufacturing products industries $23,370,691,830 $2,344,497,255 6,088,426,184 8,857,456 6,077,568,678 706,566,987 9,818,802 696,748,685 I 3 a o Gross profits from operations other than amounts tabuInterest. Bents —Profits from sale of real estate, stocks, bonds, and other capital assets _Miscellaneous receipts Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds s 26,924,844 18,049,813 11,894, 422 5,690,440 17,260,075 3,709,371 137,506, 526 20, 279,005 20,590, 771 475,808,745 63,112, 304 21,856,839 6, 653,952 8,648, 777 4,062,272 93,651,947 206, 594,153 48,849,205 23,176,485 17,021,486 7,820,741 17, 755,483 27,449,639 9, 416, 478 11,692, 985 8,072,115 24,913,005 23,409,363 155,247, 603 3,310,787 16,108,005 56,330,095 219,806,364 13,427, 790 34,084, 504 8, 599,150 2,305, 638 22,424,941 1,815, 900 19,874, 391 3,816, 786 334,222, 853 28,471,966 3, 953,268 3,426,443 96,655,971 33,363,696 25, 539,633 2,245,128 2, 797,083,448 1, 797,931,880 2,874, 792, 272 10, 316,032,626 1,658, 642,737 24,125,943,261 2,467,813,022 D. Statutory deductions: Cost of goods sold Compensation of officers Interest paid Taxes paid other than income tax Bad debts Depreciation Depletion Miscellaneous deductions 2,050,193,322 76,016,276 43,645,532 37,950,940 20,606,309 76, 475, 668 51,027, 717 363,149,733 1,281,859,696 37,843,133 33,372,594 20,865, 222 4, 624,219 62, 612,253 2,117,889 225,942,415 1, 727,097,618 125,046,751 32, 940, 510 22, 520,940 23, 617,183 63,461,133 102, 500 633, 233,940 6,199,167,290 94,001, 533 117,153, 228 144,003,120 30, 612, 838 416,296,965 172,487,020 1, 925,080,174 1,075,110,476 47,324, 683 19,785,037 16,022, 616 11,037,481 73.327.177 3,451,139 274,996, 668 17, 293,123,152 332,336,768 190,988,157 198, 466,267 75,058,357 681,405,119 32,435, 519 3,170,456,601 1,647,748,570 78,196,017 21,154,372 16, 263,846 18,677,646 51, 611,043 477, 568 499,848,017 3 E. 2,719,065,497 1,669,237,421 2, 628,020, 575 9,098,802,168 1, 521,055,277 21,874,269,940 F. Compiled net profits Q. Deduction from aet profits to arrive at net income as defined in revenue act: Tax-exempt interest and dividends received on capital stock of domestic corporations 78,017,951 128,694,459 246, 771,697 1,217,230,458 137, 587,460 2, 251,673,321 2,333,977,079 133,835, 943 CO £] CO 10,904,788 24,240, 841 23, 691,177 362, 694, 819 7,379,711 130,019,667 27, 784,761 H. Statutory net income _.. I. Net loss for prior year deducted by concerns reporting net income for 1929 67,113,163 104,453, 618 223,080,520 854, 535,639 130,207, 749 2,121, 653,654 106, 051,182 7,505,453 2,825,629 4, 881,422 16, 509,969 3, 081, 354 126,780,746 8, 780, 560 J. Statutory net income (H) after deducting net loss for prior year ( I ) . , - 59,607,710 101, 627,989 218,199,098 838,025,670 127,126, 395 1,994,872,908 K. Total tax__ 13,436,661 13, 222,001 28,017,073 98,124, 032 17,267, 685 236,493, 687 19, 267,463 L. Compiled net profits (F) after deducting tax (K). 64, 581,290 115,472,458 218,754, G24 1,119,106,426 120,319,775 2,015,179,634 114, 568,480 102,973,371 12,418,061 79,547,413 1, 152, 736,101 17,064, 961 819, 876,169 90,797,585 11, 523,313 1,078,337,947 76,541,333 110,070, 792 10,181,453 115,391,432 81,153,101 169,801,062 1,009,563,860 102,320,898 1,154,879,280 120,252,245 O. Total compiled receipts Total statutory deductions.. Cash and stock dividends distributed:» Cash dividends Stock dividends Total dividends distributed _ _ 3 o o 97, 270, 622 Footnotes at end of Table 14. to CO TABLE 14.—Corporation returns for 1929 by major industrial groups, showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income^ tax, and net profit after deducting tax—Continued to o PART 1.—ALL CORPORATIONS—Continued Industrial divisions—Continued Distribution Construction A. Receipts, taxable income: Gross sales Profit or loss from sales: Corporations reporting profit Corporations reporting1 loss Profits less losses -_. Gross profits from operations other than amounts tabulated as gross sales. Interest _ Rents _._ _ Profits from sale of real estate, stocks, bonds, and other capital assets Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds C. Total compiled receipts 2 .- D. Statutory deductions: Cost of goods sold -.. Compensation of officers Interest paid Taxes paid other than income tax Bad debts Depreciation Depletion. _ Miscellaneous deductions E. Total statutory deductions __. --. Transportation and other public utilities $2,39i;, 611,002 Trade Finance—Banking, insurance, Service—Proestate and fessional, amuse' real holding comments, hotels, panies, stock and etc. bond brokers, etc. Nature of business not given $42,190,360,571 877,528,952 2,016,864 875,507,588 515,592,883 $14,833, 911,639 23,128,104 332,845, 603 29,586,347 281,192,473 102,861,401 13,376, 526 701,388,104 93,919,607 8,148,913,85^ 18,979,515 8,184,9SS, 8S9 518, 759, 711 152,942,853 154,143,493 56,979,434 362,099,128 $3,798,865,177 40,709,551 158, 747,779 34,437, 254 99,536,892 13,670,057 3,867, 619 831,831,111 29,480, 278 59,257,482 11,776,238 59,612,674 1,470,894 3, 085, 752,145 17,113, 510, 609 43, 506, 308, 910 4,193, 380,221 16, 045, 037, 205 47, 719,829 fel 2,017,103,414 163,933, 321 40, 538, 319 15, 552, 823 21,035, 220 71,642, 279 574, 856 629, 524, 562 108,935, 928 1, 451, 514, 432 664,282, 298 32,018,403 982,662,177 28,560, 729 11, 082, 263,113 34,055,416, 732 957, 239,391 276,857,281 204,811, 234 243,803, 984 299,841,179 2, 084, 702 6, 665,383, 637 217, 973, 273 132, 814, 877 77,155, 770 20, 909,017 192,647', 168 426, 770 3,330,158,186 631, 549, 071 2,166, 084,006 523, 706, 669 339,563, 224 306,971,832 6, 087,829 « 9,524,404,793 3, 579, 543 2,557,929 1,023, 781 1,107, 784 1,042,895 28, 055 40,292,869 2,959,904, 794 14, 350, 237,080 42, 705,438,140 3, 972,085,061 | < $7, 712,279,867 3,969,907,861 1,548,120,094 887,414,737 569,356,798 972,331,275 385,626,573 5 13,498,367,424 $36,420, 998 2,620,739 1,405,824 926,322 1,867,137 4,359,699 119,110 49,632,856 J o o 125,847,351 17,537, 676 861, 311,389 H. Statutory net income I. Net loss for prior year deducted by concerns reporting net income for 1929__ 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) Cash and stock dividends distributed:3 Cash dividends Stock dividends -Total dividends distributed _ Footnotes at end of Table 14. 108, 309, 675 11, 386, 583 1, 901,962,140 47, 763, 382 96,923, 092 1,854,198, 758 16, 518,914 2,763,273,529 800,870,770 221,295,160 2,546,669,781 71,033,720 61,083, 568 1, 357,957,848 4,478,809 729, 837, 050 42,252, 992 160, 211, 592 16,875, 833 1,188, 711,933 48, 568,337 e 6,391, 836 180,006 687, 584, 058 143, 335, 759 1,140,143, 596 6 6, 571,842 222,483, 396 107,148, 648 29, 632, 299 222,403,102 94, 395 109,328,437 2,540, 790,133 693, 722,122 191,662,861 2,324, 266, 679 6 2,007,422 77,847,681 12, 532,546 2,092, 723,952 40,137,134 624, 876,414 97,711,711 176, 535,137 7,369, 586 1, 762,884, 306 675,640,491 90,380,227 2,132,866,086 722, 588,125 183,904, 723 2,438,5J4, 797 3, 501,824 598, 777 4,100,601 e 1,913,027 !£ TISTICS OF INCOME F. Compiled|net profits _ Q. 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 --_. TABLE 14.—Corporation returns for 1929 by major industrial groups, showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax—Continued 3 PART 2.—CORPORATIONS REPORTING NET INCOME [For text defining certain items and describing returns included, see pp. 1-4, 22-23] Industrial divisions Manufacturing Distribution Agriculture and related industries A. Receipts, taxable income: Gross sales Profit or loss from sales: Corporations reporting profit Corporations reporting1 loss Profits less losses Gross profits from operations other than amounts tabulated as gross sales Interest : Rents Profits from sale of real estate, stocks, bonds, and other capital assets Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations..Interest on Federal, State, and municipal bonds C. Total compiled receipts 2 D. Statutory deductions: Cost of goods sold Compensation of officers Interest paid Taxes paid other than income tax Bad debts Pepreciation T____^_?_____,r $95,631,966,613 Mining and quarrying products, Total manufac- Food beverages, and turing tobacco $530, 368,138 $2,689,309, 325 $57,379,645,132 $10,656, 318,498 $5,805,221,844 d Leather and I Rubber and leather prod- related products ucts $1,239, 504, 380 28,610,975,906 221,609,806 8, 817,888 242,425 23,607,158,018 221,867,881 996,691,271 819,205 995,872,066 15,409,932,555 1,898,430 15,408,584,125 22,672,792,485 4,253,045,731 1,680,773,728 61, 731, 929 7,338,210 9,189, 682 141,117,796 29,804, 302 19,186, 616 765,935, 037 384, 700, 880 134,413, 376 44, 420, 983 33, 315,862 17,043,814 1,165, 364, 878 2,041,193, 313 9,012,016 14, 749, 690 41, 787,248 62,490, 455 138,165, 246 523, 722, 545 14, 878, 502 60, 572, 524 2,188, 654, 972 3,837,396 47, 709, 621 553,177, 264 35,939, 321 6, 910, 734 1, 512, 773 431,039, 335 559, 652 8,925,022 87,855, 993 7,324, 712 5, 892, 725 512, 798 2,879,981,418 1,187,898,089 147,270 43,165 2,879,884, US 1,187,854,874 _. 130, 064, 831, 055 636, 786, 713 3, 040, 330, 385 59, 967, 615, 473 10,869,814, 216 _ Textiles and textile prod. ucts 72,024,808, 595 309, 000, 757 1, 693,437, 259 41, 971, 111, 007 2, 486,012, 689 15, 789, 640 35,689, 535 916,989,014 3, 626, 424,695 11, 573, 365 60,685, 055 494, 701,800 1, 763,119, 310 19,150,602 62,636, 746 525, 336,886 2,915,067 566, 822,040 6,154, 633 185, 398, 623 23,265,020 3,134,665,008 155,407,073 1,478, 293,008 256,047,874 84,705 255,962,669 214,925,797 125 214,925,672 27, 749, 339 19, 792, 920 11, 567,846 4, 357, 456 4, 275, 035 1,677, 952 892, 306 7,103, 234 2,008, 798 5,152,137 25,892,153 581, 830 6,861, 224 879, 352 7, 526, 721 5,908,179,6 8, 276, 484, 355 4, 617, 366, 970 108, 307, 990 140,151, 626 79, 235,419 38,131, 890 70,236. 231 35,460,177 23, 606, 38o 19, 447, 080 175, 334, 887 105,574,502 11,868,500 433,174 1, 259, 283, 448 916, 675, 331 983, 541, 711 25, 610,856 6, 239, 899 5, 820, 590 5, 393, 356 12,193,877 671,037, 574 7, 394, 524 12, 265, 448 5,145, 311 3, 634, 592 22,825,296 o CD J o o Depletion _ Miscellaneous deductions Total statutory deductions F. Compiled net profits G, Deduction from net profits to arrive at net income is defined in revenue act: Taxexempt 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 1929 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) _ Cash and stock dividends distributed: 3 Cash dividends Stock dividends Total dividends distributed 239, 583,803 8, 299,151,942 1,577,803 1, 418, 900, 410 115, 791,250, 746 559, 588, 942 2. 553,168, 800 54,110, 566, 083 10,153, 682, 480 487,161, 585 5, 857, 049, 390 716,131, 736 14, 273, 580, 309 2, 619, 694, 307 10, 349, 532 167,544,959 77,197, 771 500 141, 654, 054 125, 747, 278 5, 571, 402, 480 1,180,454, 843 848, 050,023 39, 060 615, 231,175 336, 777, 218 68, 625, 308 12, 301, 674 4, 397, 048 56,634,643 641,033,257 11, 653,886,002 72,800, 723 430, 526,942 5,216,016,133 392,177,216 4, 917, 952 20,488,030 199, 744,101 15, 541, 248 11,404,637 1, 375, 533 1,057, 550 11, 261, 708, 786 67,882, 771 410,038, 912 5, 016,272,032 657, 326, 455 312,569,122 75, 427, 501 55,266,084 1,193, 435,832 6, 783,059 44, 318, 798 544,053, 221 70,863, 295 33,196, 946 8,109, 399 6,054, 979 135 080,144, 477 70, 414, 712 442,842, 787 5, 312, 996,169 645, 268, 441 303, 580, 272 70, 719, 206 62, 570, 329 £ 7, 841,802,135 1,193,896,039 28, 575, 330 867,479 398, 270, 532 38,096, 761 3, 035,147,156 396, 526, 779 423, 535, 997 50, 821,857 165,658,840 16,114, 092 36, 506,979 2, 336, 616 45,134,847 18,229,139 Q 02 9, 035, 698,174 29, 442,809 436, 367, 293 3,431,673, 935 474, 357,854 181, 772, 932 38,843, 595 63, 363,986 O 43, 264, 033 672,867,703 12, £03, 459 78,828, 605 323,973, 759 2, 025, 571 76,803,034 56,323,634 2 INCOME Footnotes at end of Table 14. 187, 776,886 351, 381, 613 467,511,256 31, 721,897,153 3 CO TABLE 14.—Corporation'returns for 1929 by major industrial groups, showing analysis of compiled receipts and statutory'deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax—Continued PART 2.—CORPORATIONS REPORTING NET INCOME—Continued to ^1 Industrial divisions—Continued Manufacturing—Continued Distribution Paper, pulp, Lumber and wood products and products A. Receipts, taxable income: Gross sales _._ ross profits from operations other than amounts tabu-lated as gross sales _ Interest-_ _ Rents _._ Profits from sale of real estate, stocks, bonds, and other capital assets Miscellaneous receipts _ ___ B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds Total compiled receipts 2 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 Chemicals and allied substances $1,906,056,178 $1,482,142,699 $2,297,988,046 $8,499,703,927 Profit or loss from sales: Corporations reporting profit--Corporations reporting loss Profits less losses i C. Printing and publishing . ___ _ 603,517,855 146,119 503,871,786 4Q4>U7,84S 26,916 404,420,427 819,833,589 #,856,055,356 ISO, 101 561,718 819,708,438 2,855,493,648 Stone, clay, and glass products $1, 355, 711,336 479,044, $3 7,456 479,036,977 other manMetal and metal All ufacturing products industries $21,455,510,441 5,720,187,690 57,894 6,720,129,796 $1,795,524,537 687,993,716 192,966 687,800,760 (1 o GO 17,520,094 12, 763,821 7,362,420 4,878,801 15,381,099 3,356,702 89,893,606 19,086,382 18,751,672 467,390,850 59,493,001 19,928,321 5,183,250 6,952,179 3,137,321 86,759, 304 194,866, 336 45,073, 677 16,889,048 11,671,011 4,504,853 12,965,165 15, 291,816 9,288,702 9,569,954 7, 571,001 19,149,659 21,167, 468 149, 316,351 2, 787, 597 12, 089,855 53, 385,937 197, 792,977 9,507, 555 19, 659,311 6,624,643 22,053,743 1, 786, 594 15,842,621 3,622,698 333, 544, 808 28,152,293 3,624,830 3, 329,656 92, 600, 424 32, 717,624 22,654,867 2,099,910 1,980,567,946 1,548,458,294 2, 471,905,685 9, 578,697,019 1, 392,816,024 22,158, 706,720 1,882,511,092 1,402,684,442 52,579,640 22,459,088 25,562, 516 12,086,615 51,302, 375 39,040,869 230,632, 111 1,077,722,272 31,795,749 26,290,022 17,817,643 3,603,906 53,085, 258 1,791, 704 188,164,846 1,478, 284,608 5,644, 210, 284 78,689, 664 101,138,555 101,480,683 26, 296, 238 137,231,947 20,451,696 24,662,559 18, 741,575 381,615, 569 53,166, 299 162,712,048 97, 383 483,434,780 1,774,885,094 876, 674, 359 35,722,355 12,147,645 12,804,693 8,006,505 59, 353, 374 2,484, 203 215,022,008 15,735,380,645 278, 338,904 167, 710,679 182,444,933 55,020,568 527, 254,392 31, 596,225 2,773,875,457 1,207,723,787 57,259,151 12,444,789 12, 361,149 11,196,482 36,587,179 244,008 331,604,729 1,836,347,656 1,400,271,400 2,181,611,134 1,222,215,142 19,741,621,803 1,669,421,274 8,305,487,848 GO 2 o o P. 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 T. Net loss for prior year deducted by concerns reporting net income for 1929 J. Statutory net income (H) after deducting net loss for prior year (I) -____ E. Total tax , 144,220,290 L. Compiled net profits (F) after deducting tax (K) Cash and stock dividends distributed: 3 Cash dividends Stock dividends .. Total dividends distributed Footnotes'at end of Table 14 148,186,894 290,294,551 1,273,209,171 170,600,882 2,417,084,917 213,089,818 8, 608,452 23, 840, 337 19, 465, 319 361,697,101 6,954, 486 125,318,048 24,754,777 135,611, 838 124, 346, 557 270,829,232 911, 512,070 163, 646, 396 2, 291, 766,869 188, 335, 041 7, 505,453 2,825, 629 4,881, 422 16, 509,969 3, 081, 354 126, 780, 746 8, 780, 560 128,106,385 121,520,928 265,947,810 895,002,101 160, 565,042 2,164,986,123 179, 554, 481 13,436,661 13,222, 001 28,017,073 98,124,032 17,267, 685 236,493, 687 19, 267, 463 130, 783,629 134,964,893 262, 277, 478 1,175, 085,139 153, 333,197 2,180, 591, 230 193,822, 355 92, 324, 330 10, 345,781 77,126,988 1, 515, 448 148,173, 328 16, 493, 691 809, 962, 777 188, 284, 703 85, 428, 775 10, 489, 861 1,049,194, 479 72, 044, 811 102,099,816 9,850, 780 102,670,111 78, 642, 436 164, 667, 019 998, 247, 480 95,918, 636 1,121, 239,290 111, 950, 596 I j o o g to TABLE 14.—Corporation returns for 1929 by major industrial groups, showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax—Continued PART 2.—CORPORATIONS REPORTING NET INCOME—Continued Industrial divisions—Continued Distribution Construction Receipts, taxable income: Gross sales Profit or loss from sales: Corporations reporting profit Corporations reportingl loss Profits less losses Gross profits from operations other than amounts tabulated as gross sales Interest __ Rents Profits from sale of real estate, stocks, bonds, and other capital assets Miscellaneous receipts Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State and municipal bonds C. Total compiled receipts2 Statutory deductions: Cost of goods sold _ Compensation of officers Interest paid Taxes paid other than income tax Bad debts Depreciation Depletion _ Miscellaneous deductions Total statutory deductions- _ Transportation and other public utilities Trade Nature of business not given $33,255,704,107 $1, 776,939,911 433, 965,326 $13, 460, 427,004 18, 730,973 305, 924, 307 18,491,570 253,751,192 11, 086,906 98,819,859 20,423,617 665,346, 085 6,636,661,141 1,094,184 6,635,567,007 396, 505, 548 120, 258, 264 121, 964, 503 46, 790, 922 274, 082, 868 799, 757,659 28, 291, 044 48, 779, 742 11, 093, 577 2,294, 832, 222 15, 612, 317,150 1,431,122,472 117, 699,976 26,102, 082 10,281,352 11,352, 951 48,843,647 484,607 455, 375, 398 2,101, 262,485 346,081, IBS 26$, 69 A 845,817,439 11,992,152 3,201, 767 Finance—Banking, insurance, Service—Pro estate and fessional, amuse- real holding comments, hotels, panies, stock and etc. bond brokers, etc. 52, 776, 922,474 * $4, 619, 951, 917 34, 364, 431 3, 350,390,615 94, 034, 942 1, 029,148, 038 30, 699, 327 788, 569, 784 64,136, 611 415,127, 927 $16, 235,454 1, 533, 749 593, 809 433, 570 1,113, 515 51, 662, 402 1,203, 378 669, 762, 898 289,863, 352 1,975,838 45, 550 34, 275,179, 531 3, 053, 023, 565 11,162, 814, 531 21,931,485 84, 789, 431 1, 257,133,117 607, 799, 957 26, 330,801 871,403, 228 23, 222, 056 9, 820, 935,850 26, 620,137,100 694, 599, 952 180, 917,360 158,366, 803 157, 003,468 229, 472,132 1,210, 503 5, 024,363, 617 156,422, 582 67, 270, 752 48, 092, 093 12, 650,049 128, 988, 211 274, 792 2, 272,033,106 462, 551, 963 1, 527, 562, 327 331,152,398 164, 874, 006 198, 696, 309 4, 606,918 « 5, 316,204,997 1,480, 596 478,837 302,473 142,442 286,380 2,159 14,905,671 12, 691, 614,440 33, 066,070, 935 2, 685, 731, 585 6 8, 005, 648,918 17, 598,558 to Cfo 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 1929. 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)__ Cash and stock dividends distributed:3 Cash dividends _ Stock dividends Total dividends distributed Footnotes at end of Table 14. 193, 569,737 2,920,702,710 1,209,108,596 367, 291,980 3,157,165,613 4,332,927 2,021,388 15,193,919 828, 048, 703 59, 873, 319 52, 865, 780 959, 626,250 178,375,818 11, 386, 583 2, 092, 654, 007 47, 763, 382 1,149, 235, 277 42, 252, 992 314, 426, 200 16, 875, 833 2,197,539,363 48, 568, 337 166, 989, 235 2, 044, 890, 625 1,106, 982, 285 297, 550, 367 2,148, 971, 026 16, 518, 914 222,483,396 107,148, 648 29, 632, 299 222, 403,102 177, 050, 823 2, 698, 219, 314 337, 659, 681 2, 934, 762, 511 4, 238, 532 71, 437, 798 10, 295, 379 2, 034, 218, 894 20,123,346 583, 772, 459 89, 087, 276 168, 887, 855 6, 665, 495 1, 519, 632, 550 631, 785, 643 1, 859, 561 447, 881 81, 733,177 2, 054, 342, 240 672, 859, 735 175, 553, 350 2,151,418,193 2, 307, 442 1,101, c 2, 311, 539 180, 006 2,131, 533 94, 395 J a o to 4 TABLE 14.—Corporation returns for 1929 by major industrial groups, showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax—Continued PART 3.—CORPORATIONS REPORTING NO N E T INCOME [For text defining certain items and describing returns included, see pp. 1-4, 22-23] Industrial divisions Manufacturing Distribution Aggregate Agriculture and related industries A. Receipts, taxable income: Gross sales __ $22,469,483,403 $199,922,724 Profit or loss from sales: 3,488,886, 651 47, S78,664 Corporations reporting profit Corporations reportingl loss 70, S69,1S6 2,482,982 Profits less losses 3, 418,517,515 44,895,682 Gross profits from operations other than 22,609,564 5,924,758,250 amounts tabulated as gross sales 2,881,224 Interest 782,841,290 Rents 4,806,920 709,999,187 Profits from sale of real estate, stocks, bonds, 150,029,682 3, 502,480 and other capital assets 546, 208, 526 Miscellaneous receipts 7,653, 270 B. Receipts, tax-exempt income: Dividends on capital stock of domestic 404, 397,123 4,904,053 corporations Interest on Federal, State, and municipal 373,760 105,657,898 bonds C. Total compiled receipts 2 D. Statutory deductions: Cost of goods sold Compensation of officers Interest paid Taxes paid other than income tax Bad debts Depreciation __„ ,___ Mining and quarrying $863,306,081 Total manufacturing Food products, beverages, and tobacco Textiles and textile products $11,855,937,043 $3,817,749,514 $2,272,053,020 Leather and leather products Rubber and related products $468,999,037 $498,435,543 325,422,425 2,063,42% 323, 359,003 2681271, 906 10,015,973 258,255,933 39,013,709 4,010,852 35,002,857 99,145,754 817,431 116,969,252 73,954, 557 39, 021, 669 14,024,193 32,490, 525 10,641, 815 13,207,682 7, 576, 789 7,598,329 2,410,352 1, 591,699 1,228, 052 6,429,039 1, 543, 760 2,884,818 6,776,475 34,706,865 20,155,421 115,911,348 2,290,082 15,797, 305 1,845, 719 25, 542,856 524,327 6,993,877 446,607 1,145,128 12,025,456 30,336,007 12,168,895 3,106,105 654,509 82,227 2,553,118 4,088,976 1, 527,464 190,970,542 8,432,008 182,538,534 1,706,842,413 44,816,095 1,662,026,318 73,356,882 15,053,137 10, 958,642 61,815 47, 794 31, 093, 375, 359 246, 653,995 1, 018,736, 656 12,256,374, 273 3,906,689, 793 2,331, 629,430 482,463,668 511,014,916 19, 050, 965,888 155, 027,042 9, 601, 585 850, 786, 651 1, 298, 310,326 19, 510,978 459,292,937 8, 712, 505 375,140, 260 2,156,800 736, 269, 226 11,402,724 680,767, 547 20,620, 091 50,578, 774 28,819,162 5,384, 557 72,922,711 10,193,910,725 254,898, 948 217, 318, 205 91,223, 771 81, 514, Q88 274,826,168 3,494,390, 511 26,402, 744 64, 502,442 17,750,257 8,424,832 43, 636,414 2,013,797,087 59,180,870 34, 748,110 19,277,135 12, 616, 797 48,363, 641 433,996,180 9,890, 356 6,198, 640 3,016, 095 4, 060, 042 6, 339,977 400,107,220 4,183,835 11,658,727 3,761,910 5,497,494 13, 661, 224 to 3 Depletion M iscellaneous deductions E. Total statutory deductions... _ F. Compiled net deficit _. Q. Plus tax-exempt interest and dividends received on capital stock of domestic corporations to arrive at statutory deficit H. Statutory deficit ^ Cash and stock dividends distributed 3— Cash dividends Stock dividends Total dividends distributed 3,148,069 85,359,847 54,976,327 288, 528, 521 25,051,000 1,893,449,094 171, 051 330,377, 743 64,268 302,845, 584 682,769 53,931,344 111,205,900 33,497,448,573 294,919,550 1,202,597,690 13,032,192,899 3,985,655,994 2,490,893,492 518,115,403 550, 076,310 2,404, 073,214 48, 265,555 183,861, 034 775,818, 626 78, 966, 201 159, 264, 062 35, 651, 735 39, 061, 394 510, 055, 021 5,277,813 14, 578, 574 34,424,983 13, 696,359 3,805, 035 716,324 130, 021 2,914,128, 235 53,543,368 198,439, 608 810, 243, 609 92, 662, 560 163, 069, 097 36,368,059 39,191,415 513,859, 610 94, 746, 514 4,882,522 4, 555,116 26,787,670 1, 353,037 123,624, 221 13, 253,136 26,152,390 736,710 23, 661,758 2,327,610 2,818, 521 152, 555 962,667 38,836 608,606,124 9,437,638 28,140, 707 136,877,357 26,889,100 25,989,368 2,971, 076 1, 001, 503 m TATISTICS OF INCOME Footnotes at end of table 14. 91,137,302 10, 635, 545,983 to 2 TABLE 14.—Corporation returns for 1929 by major industrial groups, showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax—Continued PART 3.—CORPORATIONS REPORTING NO NET INCOME—Continued Industrial divisions—Continued Manufacturing—C ontinued Distribution A. Receipts, taxable income: Gross sales _ _ Profit or loss from sale: Corporations reporting profit Corporations reportingl loss Profits less losses Gross profits from operations other than amounts tabulated as gross sales Interest __. Rents Profits from sale of real estate, stocks, bonds, and other capital assets Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds C. E. Lumber and wood products Paper, pulp, and products $778,048,281 $243,778,991 Printing and publishing Chemicals and allied substances other manMetal and metal All ufacturing products industries $256,767,897 $1,915,181, 389 138,788,497 8,193,096 ISO, 539,401 9,404,750 5,285,992 4, 532,002 41,148,047 1,601,480 39,641,567 95,977,705 8,039,088 92,938,617 160,160,839 918,819 159,242,020 59,168,816 831,536 58,331,780 118,573,271 9,625,386 108,947,935 811,639 1,878,976 352,669 47,612,920 1,192,623 1,839,099 8,417,895 3,619,303 1,928,518 1,470,702 1,696, 598 924,951 366,238,444 8,799,562 857,438,882 6,892,643 11,727, 817 3, 775, 528 4,790,318 12,157,823 127,776 2,123,031 501,114 5, 763, 346 2,241,895 5,931,252 523,190 4,018,150 2, 944,158 22,013,387 3,920,235 14,425,193 1, 974,507 321,829 371,198 29,306 4,031, 770 194,088 678,045 319,673 4,055, 547 646,072 1,967,236,541 585,301,930 $341, 751, 627 $714,199,026 Stone, clay, and glass products $548,972,718 6,287,437 5,350,475 3,315,888 816, 515, 502 249,473,586 402,886, 587 737, 335,607 328,438 96, 787 265,826,713 Statutory deductions: Cost of goods sold Compensation of officers Interest paid Taxes paid other than income tax_. Bad debts Depreciation Depletion .-. Miscellaneous deductions.. 647, 508,880 23,436,636 21,186,444 12,388,424 8, 519,694 25,173,293 11, 986,848 132, 517, 622 204,137,424 6,047,384 7, 082, 572 3, 047, 579 1, 020, 313 9, 526, 995 326,185 37,777, 569 248,813,010 23, 908,196 6, 644, 272 2,069,244 4,875, 608 10,294,834 5,117 149,799,160 554,957,006 15, 311, 869 15, 672, 545 6, 771,173 5,950,279 34, 681,396 9, 774,972 150,195,080 198,436,117 11, 602, 328 7,637, 392 3,217, 923 3,030, 976 13,973,803 966,936 59, 974, 660 1, 557, 742, 507 53, 997, 864 33, 277,478 16, 021,334 20, 037, 789 54,150, 727 839,294 396, 581,144 440,024,783 20,936, 866 8, 709,583 3,902, 697 7,481,164 15,023,864 233,560 168,243,288 Total statutory deductions. 882,717,841 268,966,021 446,409,441 793,314,320 298,840,135 2,132, 648,137 664,555,805 66,202,339 * 19,492,435 Total compiled receipts 2 F. Compiled net deficit , 43,522,854 55,978,713 33,013,422 ! 165,411,596 I 2, 884, 766 145,218 79,253,875 G. Plus tax-exempt interest and dividends received on capital stock of domestic corporations to arrive at statutory deficitH. Statutory deficit Cash and stock dividends distributed 3— Cash dividends Stock dividends Total dividends distributed--. 2,296,336 400,504 4,225, 858 997,718 425,225 4,701, 619 3,029,984 68,498, 675 19, 892,939 47, 748, 712 56,976,431 33,438, 647 170,113,215 82,283,859 10, 649, 041 2,072,280 2, 420,425 90,240 4, 562,773 571,270 9,913, 392 1,402,988 5,368,810 1,033,452 29,143, 468 4,496, 522 7,970,976 330,673 12, 721, 321 2, 510, 665 5,134, 043 11, 316, 380 6,402,262 33, 639, 990 8,301,649 Footnotes at end of table 14. CO O O 2 o o 6 fcO 00 TABLE 14.—Corporation returns for 1929 by major industrial groups, showing analysis of compiled receipts and statutory deductions; also, net profit (or deficit), net income, tax and net profit after deducting tax—Continued to PART 3.—CORPORATIONS REPORTING NO NET INCOME—Continued to 00 Industrial divisions—Continued Distribution Construction A. Receipts, taxable income: Gross sales Profit or loss from saleCorporations reporting profit Corporations reporting loss Profits less losses 1 _ Gross profits from operations other than amounts tabulated as grosss Interest _ _ Rents Profits from sale of real estate, stocks, bonds, and other capital assets.. Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations._. Interest on Federal, State, and municipal bonds C. Total compiled receipts' D. Statutory deductions: Cost of goods sold _ Compensation of officers.. Interest paid Taxes paid other than income tax Bad debts _ Depreciation Depletion _ _ Miscellaneous deductions^ E. Total statutory deductions _ _ _._ _ ___ _. _ Transportation and other public utilities Nature of business not given 1 $8,934,646,464 $615,671,091 81, MB, 819 1,762,670 29,690,149 81, 627, 557 $1,373,484, 635 4,397,131 26,921, 296 27, 441, 281 11,094, 777 4,041, 542 2, 289, 620 36,042,019 73,495,990 1,677,905 665,852 Trade Finance—Banking, insurance, Service—Pro- real estate and fessional, amuse- holding comments, hotels, panies, stock and etc. bond brokers, etc. 32,073, 452 1,189, 234 1,512,252, SIS 12,885,881 1,499, S66,832 122, 254,163 32, 684, 589 32,178,990 10,188, 512 88,016,260 10,477, 740 682, 661 I—I a $1,021, 942, 703 * $3,092, 327, 950 $20,185, 544 1,086, 990 619, 517, 246 6, 345,120 812,015 518, 972,056 64, 712,837 492, 752 98,844,953 3, 737,927 753, 622 154, 228,871 35, 400, 281 2,383,861 302, 568,377 7, 950, 272 73, 560 267, 516 95, 763,221 790,919,923 1,501,193,459 9, 231,129,379 1,140,356, 656 4,882,222,674 25,788,344 585,980,942 46,233,345 14,436,237 5,271,471 9,682,269 22,798,632 90,249 174,149,164 24,146, 497 194,381,315 56,482,341 5,687,602 111, 258,949 5,338,673 1,261,327,263 7,435,279,632 262, 639,439 95,939,921 46,444, 431 86,800, 516 70, 369,047 874,199 1,641,020,020 61, 550, 691 65, 544,125 29,063, 677 8,258,968 63,658,957 151,978 1,058,125,080 168,997,108 638, 521,679 192, 554, 271 174, 689,218 108, 275, 523 1,480,911 « 4,208,199,796 2,098,947 2,079, 092 721,308 965,342 756, 515 25,896 25,387,198 858,642,309 1,658, 622, 640 9,639,367,205 1,286,353,476 s 5,492,718,506 32,034,298 O 3 o o F. Compiled net deficit ... O. Plus tax-exempt interest and dividends received on capital stock of domes' tic corporations to arrive at statutory deficit 67, 722,386 157,429,181 408,237,826 145, 996,820 610,495,832 2, 343, 757 33,262, 686 11,160,401 8, 217, 788 398,331, 598 2,457,421 H. Statutorydeficit Cash and stock dividends distributed a— Cash dividends Stock dividends 70,066,143 190, 691,867 419, 398, 227 154, 214,608 1, 008,827,430 8, 703,375 6,409,883 2, 237,167 58, 510, 058 20, 013, 788 41,103,955 8, 624,435 7, 647, 282 704,091 243, 251, 756 43,854,848 1,642,263 150,896 8, 647, 050 78, 523,846 49, 728, 390 8, 351, 373 287,106, 604 1, 793,159 Total dividends distributed. 6, 245,954 1 " Gross sales" less "cost of goods sold" (shown under statutory deductions). 2 Includes net profits from the sale of real estate, stocks, bonds, etc., 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. a Cash dividends and stock dividends of life insurance companies not included. < Includes for a limited number of returns the cost of securities purchased for customers. s Includes special nonexpense deductions of life insurance companies. (See p. 18.) e Deficit. h( CO O 3 o o to 00 TABLE 15.—Corporation returns for 1929 by major industrial groups, showing analysis of compiled receipts, statutory deductions, and net profits expressed as percentages of total compiled receipts; also net income, tax, and profit after deducting tax, expressed as percentages of compiled net profits ALL CORPORATIONS [For text defining certain items and describing returns included, see pp. 1-4, 22-23] Manufacturing Aggregate Distribution A. Receipts, taxable income: Gross sales _ Profit or loss from sales; Corporations reporting profit Corporations reporting loss . Profits less losses * Gross profits from operations other than amounts tabulated as gross sales _. Interest Rents. . Profits from sale ,'of real estate, stocks, bonds, and other capital assets _ Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds C. Total compiled receipts 2 D. Statutory deductions: Cost of goods sold 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 _ 73.28 82.66 87.52 95.86 97.95 98.03 98.09 96.97 22. 69 .06 22.63 95.96 95.99 91.82 23.74 .12 23. 62 25.82 .09 25. 73 34.69 .12 84. 57 24.72 .07 24.65 18.69 .02 18.67 18.08 .13 17.90 17.27 .24 17.03 1.22 .74 .40 .44 .19 .50 .33 .23 .39 .34 .17 .51 .61 .34 .96 .65 .43 .32 .96 .21 4.78 .63 .24 1.42 2.53 1.20 2.40 .22 .89 .12 .52 .09 .62 .06 .80 .09 .61 .63 .98 .52 .65 .28 .87 1.61 .33 .99 .11 1.47 .28 .81 .13 .84 .03 .31 .08 1.25 .10 .69 .13 100. 00 100. 00 100.00 .12 .08 100.00 .12 .03 100. 00 .32 .06 100. 00 100.00 100. 00 100. 00 100. 00 100. 00 56.51 2.07 3.06 1.38 52.53 2.88 3.52 3.15 58.49 1.39 2.74 2.25 72.23 1.62 .98 79.66 .91 .97 80.48 2.42 .88 81.39 2.04 .71 75.02 .81 1.68 .51 .54 .62 .64 71.30 2.10 1.86 1.16 60.08 4.35 1.14 .66 39 73.30 2.72 1.56 1.36 2.43 1.48 1.87 1.06 2.56 22.95 .06 22. 89 36.88 .87 36. k6 17.75 3.12 1.48 9.55 1 16 1.58 5.28 1.11 .82 1.61 .58 2.40 . Agriculture and Mining Food Leather Rubber Lumber Paper, Printing and related Total products, Textiles and and and and indus- quarrying manufac- beverand and pubwood pulp, related leather textile tries products lishing ages, and turing products products products products tobacco .57 S3.48 .26 33.17 .29 .85 .37 .60 .22 26.28 3.92 1.53 28.63 5.63 5.98 15.76 14.11 11.84 11.14 11.23 92.63 96.73 92.53 92.96 95.69 97.85 7.37 3.27 7.47 7.04 4.31 2.15 .35 .37 .01 .01 .74 .26 .78 .82 .12 .01 16.60 12.56 22.03 97.52 97.93 97.21 92.84 91.42 2.48 2.07 2.79 7.16 8.58 .04 O .71 .72 2.73 1.82 12.98 3.48 I 2.21 o <jr, Deduction from net profits to arrive at net income as denned in revenue act: Tax-exempt interest and dividends received on capital stock of domestic corporations. _ H. Statutory net income _ -__ I. Net loss for prior year deducted by concerns reporting net income for 1929 Statutory net income (H) after deducting net loss for prior year (I) ._ K. Total tax L. Compiled net profits (F) after deducting tax (K) ,., 26.37 . . 73.63 33.44 23.48 l 13.29 8.94 9.36 6.35 42.05 13.98 18.84 9.60 66.56 76.52 i 86.71 91.06 90.64 93.65 57.95 86.02 81.16 90.40 3.30 17.00 6.76 ! 3.93 2.44 6.42 3.19 3.58 9.62 2.19- 1.98 70. 33 49.56 69. 76 ! 82. 78 88.62 84.22 90.46 54.37 76.40 78.97 88.42 10.05 23.44 14.61 | 10.71 11.12 18.70 18.78 20.48 17.22 10.27 11.35 89. 95 76.56 85.39 89.29 88.88 81.30 81.22 79.52 82.78 89.73 88. 65 Footnotes at end of Table 14. I o to e 00 TABLE 15.—Corporation returns for 1929 by major industrial groups, showing analysis of compiled receipts, statutory deductions, and net profits expressed as percentages of total compiled receipts; also net income, tax, and profit after deducting tax, expressed as percentages of compiled net profits—Continued ALL CORPORATIONS—Continued Manufacturing—Continued Distribution A. Receipts, taxable income: Gross sales .Profit or loss from sales; Corporations reporting profit 1 Corporations reporting loss Profits less losses i Gross profits from operations other than amounts tabulated as gross sales Interest . Rents Profits from sale of real estate, stocks, bonds, and other capital assets „___.. __„___._ __.__. • Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds C. Total compiled receipts » D. Statutory deductions: Cost of goods sold Compensation of officers Interest paid Taxes paid other than income tax. Bad debts Depreciation Depletion Miscellaneous deductions E. Total statutory deductions. jTranspori tation Construc- j and ChemiAll other Stone, Metal tion other cals and clay, and manufacand ) public allied turing glass metal I utilities substances products products industries Trade ServiceProfessional, amusements, hotels, etc. FinanceBanking, insurance, real estate and hold- Nature of ing com- business panies, not given stock and bond brokers, etc. 89.32 97.22 96.87 95.00 77.54 32.74 .02 82.72 88.88 .05 88.88 $9*0A .04 26.00 30,14 .42 29.72 15.78 j .08 \ 15.70 \ 4.61 .61 .21 .40 .52 .24 .39 .86 .20 .94 .69 .32 16.71 .75 .96 86.68 1.95 1.64 1.19 .35 .35 .97 3.79 * 48. 07 24.74 i 9.65 j 76.32 5.49 2.95 .23 1.50 .20 .97 .23 .91 .43 3.04 .60 4.10 .13 .83 2.37 5.53 3.56 1.94 3.91 3.24 .24 .21 .40 .14 .55 1.38 1.03 .09 4.86 .17 .14 .03 1.42 .04 6.06 2.40 9.14 .25 100. 00 100.00 100.00 100.00 100. 00 100. 00 100. 00 100. 00 100. 00 100.00 60.09 .91 1.13 1.40 .30 4.04 71.68 1.38 .79 .82 .31 2.41 .14 13.14 66.77 3.17 18.66 64.82 2.85 1.19 .97 .66 4.42 .21 16.58 .76 2.09 .02 20.25 65. 37 5.31 1.31 .51 .68 2.32 .02 20.40 .63 8.48 3.88 .19 5.74 .17 64.76 78.28 2.20 .63 .47 .56 .69 .01 15.32 5.20 3.17 1.84 .50 4.59 .01 79.41 3.94 13.50 3.26 2.12 1.91 .04 « 59. 36 7.50 5.36 2.15 2.32 2.18 .06 84.44 88.20 91.70 90.67 94.58 95.92 83.85 98.16 94.72 6 84.13 1 1.67 96.98 3 ! .44 .13 i GO 19.81 .OS . 19.28 | 104. 01 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 11. 80 3.30 9.33 5.42 4.08 i 16. 15 1 84 5.28 15.87 «4.01 29. 80 5.36 5.77 20.76 13.94 31. 17 8.87 27.60 53.32 234.12 H. Statutory net income I. Net loss for prior year deducted by concerns reporting net income for 1929 70. 20 94. 64 94.23 79.24 86.06 | 68. 83 91. 13 72.40 46.68 « 334.12 1. 36 2.24 5.63 6.56 9.05 1 73 5. 28 7.63 1.91 J. Statutory net income (H) after deducting net loss for prior year (I).._ 68. 84 92.40 88.60 72.68 77.01 | 67 10 85. 85 64.77 44.77 8.06 2.55 10.50 14.40 13.13 | 8.05 13. 38 13.39 8.73 91 94 87.45 89.50 85.60 86.87 91. 95 86 62 86.61 91.27 K. Total tax L. Compiled net profits (F) after deducting tax (K) 9.41 e 343. 53 4.93 e 104. 93 Footnotes at end of Table 14. o TABLE 16.—Corporation returns for 1929 by major 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 [For text defining certain items and describing returns included, see pp. 1-4] Corporations reporting net income Industrial groups ! Agriculture and related industries: 1I Farming—Cotton, grain, stock; horticulture and all other farming; lessors 2j Related industries—Forestry, fishing, ice I harvesting, and other related industries; holders and lessors Total agriculture and related industries- 13 14 Mining and quarrying: Metal mining—Iron, copper, lead, zinc, gold, silver, quicksilver __ CoalAnthracite _ Bituminous, lignite, and peat Oil and gas Other minerals—Asbestos, clay, granite, precious and semiprecious stones, salt, etc -_ Mining and quarrying n. e. s.,2 lessors and holders Total mining and quarrying Manufacturing: Food products, beverages, and tobaccoBakery and confectionery products. _. Canned products—Fish, fruit, vegetables, poultry, etc Mill products—Bran, flour, feed, e t c . P a c k i n g - h o u s e products—Fresh meats, ham, lard, bacon; meat canning, by-products, etc Sugar—Beet, cane, maple, and productsBeverages—Soft drinks, cereal beverages, mineral water; wines; distilling- Total number of re- Number turns of returns Gross income 1 Net income j N e t loss for • prior year ! Corporations reporting no net income Inactive corpora-, tions— No income Number data re1 of Deficit Gross income Income tax portedreturns Number of returns 9,211 3,886 $509, 943, 700 $58,065,310 ; $3,745,342 $5,373,261 4,397 $204,958,181 $41, 344, 675 928 1,404 521 126,283,361 14,735,413 I 1,172,610 1,409,798 626 41, 322,054 12,198,693 257 10,615 4,407 636, 227, 061 72, 800, 723 4, 917, 952 6, 783,059 5,023 246, 280, 235 53, 543, 368 1,185 1,581 295 1,119,147, 356 189,688,964 I 6,523,797 20,053,890 719 92,427, 663 24,464, 698 567 M 262 2,504 5,003 62 905 1,850 160, 500,477 532,461,813 780,849,158 12, 908, 668 39, 396, 569 104, 548, 662 659, 720 2,628,807 7,371,675 1,339, 793 3,940,062 10,437,571 176 1,437 2,311 155,335,269 459, 945,663 392,881,427 10,486,431 50,700,422 74,946,528 24 g 162 842 o g 2,298 1,069 | 352,423,842 54, 915,098 1, 315, 269 5,711,646 98,600,728 16,327,490 249 6,613 1, 030 I 86,022, 717 29, 068, 981 1,988, 762 2,835,836 16,992,788 21, 514,039 3,915 5,211 I 3,031,405,363 430, 526, 942 20,488,030 44, 318, 798 7,291 1,016,183, 538 198, 439, 608 5,759 3,546 2,117 | 1,364,534,202 128,822, 733 j 2, 496, 702 13, 537, 665 1,303 1,803 i 1,348 I 1, 814, 758, 501 1,181, 659,141 74,065,989 I 39,067,147 | 2,766,827 700,636 7,642,671 4,174, 542 602 534 469 2, 758, 371, 796 684, 208,846 32,122, 667 ! 48,582,258 I 2,119,481 1, 072,173 3, 226,157 5, 234,256 1,276 382, 511,942 60, 508,668 i 757,190 6,375,803 ii 18, 261 762 204 2,302 ! 740 236, 071, 385 I 17, 803, 557 | 126 92, 459, 372 199,337,739 7, 541,461 7,401,192 133 74 2, 688,042, 744 151, 816, 252 10, 359, 931 15,292.116 24 12 11,041,762 128 56,844,225 I a o GO 15 16 17 18 | 19 20 21 j 22 23 Tobacco, cigarettes, cigars, snuff, e t c . Other food products—Artificial ice, butter substitutes, cereals, coffee, spices, dairy products, etc.; food products n. e. s.2 5,159 3, 282 ! 2,455, 915,178 | 157,016, 570 | Total food products, beverages, and tobacco 15, 561 9, 288 [ 10,862,489, 504 | 672, 867, 703 26 27 28 29 30 Leather and leather products— Boots, shoes, slippers, etc Other leather products—Gloves, saddlery, harness, trunks; finishing and tanning leather, etc Total leather and leather products._ Rubber and related productsTires and tubes, etc Other rubber goods—Boots, shoes, hose, and artificial rubber Bone, celluloid, and ivory products Total rubber and related products. _. Lumber and wood productsSawmill and planing-mill products Other wood products—Carriages, wagons, furniture, baskets, etc Total lumber and wood products. .. 1 243 | 1,220, 529, 898 ; 132,681,671 I Textiles and textile products, including furCotton goods—Dress goods, plain cloth, etc.; napping and dyeing 925 Woolen and worsted goods—Wool yarn, dress goods; wool pulling, etc. 586 Silk and rayon goods—Silk fabrics; spinning, etc 851 Carpets, floor coverings, tapestries, etc 156 Textiles n. e. s.,2 cord, felt, fur, hospital and surgical supplies, linen, j other textiles, etc ! 3,622 Clothing—Custom-made, factorymade, coats, underwear, millinery, and clothing n. e. s.2 7,239 Xnit goods—Sweaters, hosiery, etc 1,250 Total textiles and textile products.-l 24 25 437 14, 629 j ! 106,476 j ! 177 50,435,867 < 4,941,562 17 ' 16,118,145 1,675 430,154,745 18, 280, 979 202 15, 541, 248 70,863,295 5,557 3,905,162,329 92, 662, 560 716 5, 521, 763 j 487 914, 007,439 54, 566, 986 2, 509,499 5, 767,912 420 490,355,513 32,549,948 18 246 367,143, 633 14, 628, 654 799,992 1,486, 766 317 I 307,190,969 I 24,922,959 23 451 615,116,046 57, 013, 420 698, 742 6,129,829 374 288,961,279 j 19,849,258 26 82 157,460, 070 10,219,348 613,811 1,052, 608 68 60, 516,295 8,142, 519 6 2,016 I 1,226,199,409! 75,463,538 2,811,906 7, 599,159 1,555 432,906,179 31,599,051 51 4, 082 | 740 | 70, 934, 760 41,147, 053 3, 254,122 716, 565 6, 802,482 4, 358,190 3,031 471 618, 709, 007 132, 291,258 34, 530, 722 11,474,640 S, 104 j 5,902,286,973 j 323,973,759 11,404,637 33,196,946 6,236 2, 330,930,500 163,069,097 1, 967,503, 235 654,857,141 126 02 H o XJ1 i 1,284 711 - 867,654,395 | 59, 336,367 815,038 6,351, 579 547 212,074,497 15,208,249 1,193 " s? j 638 ,1 391,116,255 ! 17,466,667 560,495 1, 757,820 537 270,327,356 21,159,810 18 1,349 j 1,258,770,650 j 76,803, 034 1,375,533 i 8,109,399 1,084 | 482,401,853 36,368,059 \ 44 2,477 741,238,031 ! 38,640, 204 567,982 4,198,952 97 467, 678,715 35,470,138 I 206 63 149,913,517 25,090,609 15, 688,038 1, 995,392 1, 651,992 204,035 311 916, 242,157 56, 323, 634 454, 055 35, 513 1,057,550 i 150 56 303 33, 756,469 9,531,938 510,967,122 2,953,404 767,873 39,191,415 24 1,646 472,296,124 38,580,323 246 1,648 3, 294 343,897, 549 29,918,352 134 816,193, 673 68,498, 675 ~380 150 368 120 638 O o 3,768 1,876 991, 829,132 70,940, 034 4,950,990 4,101 7,869 j 2,319 4,195 986,755,005 64, 671, 804 2, 554,463 7, 505,453 1,978,584,137 135,611,8 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. 14,564,056 6,054,979 6,472,062 13,436, 661 1 N . e. s., not elsewhere specified. 12 1 oo CO TABLE 16.—Corporation returns for 1929 by major 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—Contd. fcO CO o Corporations reporting net income Industrial groups Total number of re- Number turns of re- Gross income1 turns Net income j Corporations reporting no net income Inactive corporationsNo income Number! data reDeficit Net loss for l of I Gross income portedprior year Income tax returns j Number of returns Manufacturing—Continued. Paper, pulp, and products.. Printing and publishing Chemicals and allied substances— Petroleum and other mineral oil refining Chemicals proper, acids, compounds, etc Allied chemical substances—Drugs, oils, paints, soaps, and2 other chemical substances n. e. s. Fertilizers. __ Total chemicals and allied substances 45 46 47 48 i Stone, clay, glass, and related products Metal products and processes— Iron and steel—Products of blast furnaces, rolling mills, foundries, etc Locomotives and railroad equipment. _ Motor vehicles, complete or parts Factory machinery—Food-production machinery; leather, metal, paper, printing, textile, and woodworking machinery Agricultural machinery and equipment Electrical machinery and equipment Miscellaneous machinery—Building, construction, gas, and mining machinery and equipment Household machinery and equipment, etc. Office equipment, etc Metal building material and equipment... Hardware, tools, etc 2,145 $13, 222, 001 673 7,331 2,468,282,987 270,829, 232 4, 881, 422 28, 017, 073 3, 839 402, 692,499 47, 748, 712 319 5, 722, 256, 328 478,446,143 10, 807,463 51, 387, 925 254 323, 351,046 21,430, 294 1,406 , $1, 546, 671,700 11,569 $124,346,557 | $2,825,629 $249, 444, 280 $19,892,939 66 ~399 I i t 640 67 M 184 19, 339,135 2, 662,835 40 2,466 94 350, 792,415 43, 533, 338 31,303,110 1, 580,192 309 18 98,124, 032 737,015,934 56,976,431 434 3,081,354 17, 267, 685 265, 729, 926 33,438, 647 ~255 513,851, 769 54,168,433 505, 759,011 7,443, 642 2, 589,769 92, 312, 639 55, 523, 526 5, 687,383 45, 549, 256 841 64 536 235,907,385 19,482, 818 605,873, 584 22, 623,453 2,221,142 32,052,283 104 704, 748, 523 755, 802,491 1,368,153,131 95,257, 033 112,400, 043 211,994,451 2,449, 797 350,703 1, 211, 566 9, 877,388 12,347,843 23, 092, 299 492 j 108, 572, 523 212 j 57,730,823 562 i 99,135, 399 13, 418,998 4, 548,059 10,199,936 57 40 1, 561,988,300 689, 372, 924 461,201,359 755,878,143 177,893, 305 70, 679, 875 70, 834,466 76, 663,356 180,888, 986 8,253, 717 1, 735, 309 85,208 1, 771, 628 3, 414,009 18, 390, 688 7,499,023 7,475, 650 8, 704,147 19,342,411 976 494 151 704 644 219,862, 746 107,204,729 23,117,496 146, 777, 294 112,059,643 27,690,149 11, 310,246 2,788, 881 11, 786,175 10,931, 313 134 45 18 81 98 500 276 1,026, 514, 325 125,974,068 563,699 6,042 323 3,267 211 2, 628,366,911 173,407,162 297,357,893 9, 733,966 4,834,065 304, 742 7, 505 4, 073 9, 550, 544, 726 911, 512, 070 2,572 1,389,486,3 163,646,396 2,109 114 530 5, 924,490,824 520,707, 346 5, 641, 727, 356 900 279 691 1,886 580 204 868 1,525 4,816 I 3,054 186 1,150 1,449 531 1,313 2 996 1 119 373 1 653 2,267 i 1,226,052,879 16, 509, S 13,753,713 31,957,876 1, 024, 518 O 3 o O 49 I 50 Precious metal products and processes; jewelry, etc Other metals, products, and processes; combinations of foundry and machine shop Total metal products and processes,. 51 ! 52 | 53 j Miscellaneous manufacturing— Radios, complete or parts Musical instruments, optical goods, canoes, etc Airplanes, airships, seaplanes, etc Total miscellaneous manufacturing. Grand total manufacturing 54 55 56 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 929 57 I 58 I I 59 j 60 61 Total transportation a n d related activities 1 330,463,389 4,027 2,619 | 2,185,402,431 21, 047 12,864 I 22,125,989,096 347 3,826 45 8,269 3,995 | 96,525 ! 55,4 24,462,955 ! 1,862,831 196,913,186 I 3,299,928 2,291,766,869 I 126,780,746 2, 398, 359 358 20, 605,714 1,258 236,493, 687 7,292 6,117,708 1*2 161,673,925 j 14,424,872 150 1,966,590,469 j 170,113,215 183, 031,214 16, 224,480 781,987 1,788,846 180 100,516,066 j 19,188,626 43 1, 620, 810, 369 76, 569, 599 158, 399,015 13,711, 546 7, 390, 895 607, 678 16, 018,948 1,459, 669 3,148 149 461,566,869 23,073, 777 53,798,198 9, 297, 035 694 60 1,880,411,182 188, 335,041 8,780, 560 19,267,463 3,477 I 59,879,759,480 5, 216, 016,133 199, 744,101 544,053, 221 13,915 7,097 | 1,158,728,013 68, 761, 698 585,156, 712 82,283,859 797 36,742 12, 252,285, 297 810,243, 609 4,295 3, 221 144 1, 072, 222, 625 60,679,817 4,403,256 5,827,486 5,771 482, 648,640 35, 413,441 1,047 | 103,452,481 6,161, 639 6, 731,207 252,120 10,060, 632 630, 796 2,003 122 259,257, 878 48, 347,553 27, 671, 573 6,981,129 520 22 O 00 10,462 ! 2,291,630,455 178, 375, 818 11, 386, 583 16, 518, 914 7,896 i 790,254,071 70, 066,143 1,589 619 | 314 i 6,920,032,650 804, 665, 932 16,103,186 86,196,687 253 350, 613,312 45, 651,974 52 943 506 i 858,347,681 150, 572, 347 715, 066 16,462, 620 285 233,077, 989 32,441,288 152 185 114 i, 744 288 1,9 1,071 147 390, 685,138 14, 508, 335 59,406, 252 3,137,263 5, 354,396 387,680 5, 787, 972 288,304 652 I 435 116,917,606 23, 560, 580 13,575,338 9, 626,027 2,293 | 1,157 162,057,355 12,418,379 941, 966 1, 075,409 953 79,948,837 7,479,589 4,850 545,206,062 65, 570, 000 2, 014, 909 6,161, 328 307,108, 516 16,933, 930 484 ), 837, 221 ! 1,095,770,173 25, 517, 203 115, 972, 320 1, 111, 226, 840 125,708,146 1,170 14,827 8,045 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. 9,192,104 ! j I Total constructionlTansportation and other public utilities: Transportation and related activities— Steam railroads Electric railways; P u l l m a n cars; refrigerator, stock, poultry, and fruit cars; lessors Water transportation a n d related activities—Ocean a n d fresh-water lines, canals, docking, drawbridge operating, lighterage, salvaging, piloting, wharfing; lessors Aerial transportation Auto b u s lines, taxicabs, a n d sightseeing companies Cartage a n d storage; food storage, packing a n d shipping; local transportation a n d related industries n. e. s.2 559 j 5,612 2 N. e. s., not elsewhere specified. 3 a o to CO TABLE 16.—Corporation returns for 1929 by major 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-—Contd. to to CO Corporations reporting no net income Inactive corporationsNo income 1 data reNet loss for Income tax Number of Deficit Gross income portedprior year returns Number of returns Serial number Corporations reporting net income 63 64 65 66 67 68 Industrial groups 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 1,375 560 3,962 220 1,565 1,442 688 958,114, 210 163, 327, 081 4, 709, 970 17,366,284 444 72, 509, 973 28,967, 640 310 Total other public utilities 9,124 5,569 6, 693,188, 885 996, 883, 834 22, 246,179 108,511,076 2,382 388, 777,385 64, 983, 721 1,173 23, 951 13, 614 15, 584, 026,106 2,092, 654, 007 47, 763, 382 222,483,396 7,994 1, 500, 004, 225 190, 691, 867 2,343 23,131 14, 777 45, 543 80, 096 6. 763 10,042 6 714 ! a R2fi 12,138, 965, 335 15,182,105, 281 3, 895. 381, 785 1, 454, 015, 049 313, 684, 252 568, 901, 583 136, 546, 885 61,107, 549 30, 450, 984 52,438,841 12, 791, 835 5, 775, 545 7,836 32, 354 3,182 2,624 3,110, 434,127 4, 266, 059, 420 783, 423, 474 616, 461,104 116, 061, 975 213, 213,983 32,962,011 21, 434,423 518 2,199 97 255 1, 593,618, 504 68, 995,008 4, 033, 542 5, 691,443 4,487 454,068, 593 35, 725, 835 502 107,148, 648 50, 483 9, 230, 446, 718 419,398,227 3,571 Total transportation and other public utilities 69 70 71 72 73 74 75 76 77 Total number of re- Number turns of re- Gross income1 Net income turns Trade: Wholesale _ Retail Wholesale and retail - - Commission All other trade—Auto wreckers, film exchanges, 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 Motion-picture theaters 808 318 2,646 106 1,003 $2, 468, 511,184 476,340,538 2,518, 613,477 177, 979, 275 93, 630 201 $439, 286, 233 64,563 226 289,421,726 19,382, 683 20, 902, 885 $13, 703, 094 1,288,311 845, 929 581,927 1,116, 948 $46. 683, 360 6, 915, 638 31,465, 513 2,057, 628 2,022, 647 298 169 993 87 391 $204,882, 429 78, 496,142 18, 806, 926 6,142, 683 7, 939, 232 $18,009,267 11,822, 728 3,076, 242 1, 460, 504 1,647,340 269 73 323 27 171 3 GO CO 2 12, 677 7,688 11, 847, 17, 221, 6, 643, 2, 506, 673 544 378 855 132,660 78,606 34, 264, 085,954 1,149, 235, 277 42, 252, 992 13, 332 7,005 1, 207, 550, 306 79, 319 039 5, 925, 426 6, 879, 762 5,746 602, 867, 791 61, 538, 645 581 882 291 2,407 323 101 1,293 63, 007, 645 280, 302, 870 378, 663,353 7, 986,167 50, 237, 852 41, 043, 920 1, 402, 614 2, 202,126 1, 971, 770 694, 252 5,330, 474 4,104, 616 443 142 1,046 40, 802, 052 63,141, 914 129,775,578 8, 485,408 5, 838, 320 18,650, 294 116 48 68 i 78 j 79 ; Other amusements—Circuses, golf | links, race tracks, pleasure resorts, ! etc i Total amusements Professional service—Curative, educational, engineering, legal, etc Business service—Detective bureaus, trade shows, mimeographing, publishing directories, advertising, etc Other service n. e. s. 2—Auto camps, cemeteries, boards of trade, newspaper syndicates, photographers; concessionaires of amusements, cloakrooms, etc Total service 82 i 83 i 88 90 Finance: Banking and related industriesNational banks 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 j Total banking and related indus- ; tries Insurance companies— Life insurance—Mutual or stock companies I Other insurance—Accident, casualty, | fire, marine, title, etc Total insurance companies Other finance— j Loan companies—Building and loan associations; mortgage, note, or pawn brokers; insurance agents, ; promoters, stock syndicates, foreign exchange, andfinancen. e. s. 2 Total finance _ N a t u r e of business not given.. Grand total 1 4, 709 2, 072 8,289 3,789 118,873,321 ; 16,655,055) 1,095,212; 840,347,189 | 115,922,994 | 6,671,722 l 7,288 3, 615 288, 663, 786 ! 5, 422 2, 960 580, 276,149 j 5, 311 2, 861 134,982,757 | 39,642 20,230 3,051, 820,187 ; 7,892 I 5,436 18,721 ; 13, 000 26 } 43, 693, 147 60, 416, 832 1, 448, 907 | 2, Q06 11,578,249 j 3,637 631 45,963,140 1J63 4,173,878 2, 723 79, 061, 838 | 28, 271, 664 950 2, 388, 796 i 5. 891, 581 1, 980 I 105,118, 509 U, 801, 601 482 865,119 ! 1,108,829 1,651 54,170,061 314, 426, 200 16, 875, 833 | 29, 632, 299 15, 737 1,140,089,140 15,074, 188 j 12, 989,118 j «, 870, 941 1,024,770 I 6,639, 558 | 154, 214,608 799 3,675 1,036,364,437! 187,658,142 2,184, 854 | 19,196, 339 | 2,195 215,613,194 33,143, 856 1,662,020,724 838,496 324, 645, 656 81, 312 4, 887, 861 ! 19, 495 32, 460, 691 4,149 23 310, 024, 544 2, 814, 994 63, 547,961 10,487,142 | 1,572 1 261 3,025 1,584 2, 036, 321, 335 322, 471, 473 2,825, 519 34, 996,168 1,286 1, 876,384,378 266, 472, 710 j 155 843 644 90, 249, 449 22, 602, 896 2, 995, 243 2, 024, 524 149 3,298, 541 1,176, 589 I 50 88, 524 ; 41, 627 1, 616, 298, 032 385, 647, 068 24, 859, 761 32, 976,140 36,022 832,167, 359 308, 836,020 j 10, 875 119,031 ! 62,293 6,442,002,473 1,243,106,547 37, 772, 733 121, 653, 862 ! 43, 824 3, 240, 303, 010 683, 664, 278 ] 12, 914 720,894,410 110, 487, 430 2,991 12,096,590 | 216 5,828,358 j 46 1,659 j 914 I 1, 521, 005,941 2, 522, 808 470, 945, 309 i 101,816, 313 | 144 1,311 ! 2,241,900,351 20, 911,130 | 33, 007, 720 | 601 2,318 I 193, 641, 975 304,129, 405 817 522, 445, 607 | 190 659 i 29,239: 397 | 16,656 I 2,188,958,355 650, 303, 411 350, 588 | 80, 260 I 10, 872, 951,179 2,197, 539, 363 17,247 i 1,152 2, 311, 539 509,436 I 269,430 1192,633,791,720 111, 653,886,002 2, 525, 799 8, 269, 805 I 48, 568,337 67, 741, 520 I 222, 403,102 180, 006 94,395 i 9, 036 53, 677 1, 748 51, 500,298 ! 107,644,671 j 1, 023, 710, 836 I 217, 518,483 4, 786,459,453 ! 1,008,827,430 25, 714, 784 8, 703, 375 14, 347 53, 415 TN. e. s., not elsewhere specified. o GO 3 o o 3,547 16, 651 392,177,216 1,193,435,832 1 186,591 30, 987, 717, 461 12, 914,128,235 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. 65,151,397 to CO CO TABLE 17.—Corporation returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years [For text defining certain items and describing returns included, see pp. 1-4] AGRICULTURE AND RELATED INDUSTRIES Corporations reporting net income 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 Total number of returns Number of returns 70 12 132 82 1,338 ! 384 | 110 ! 43 20 ! 484 I 174 54 183 286 168 157 55 61 286 134 72 304 298 311 75 210 426 121 62 32 227 80 590 81 28 7 49 37 591 174 51 23 6 170 72 25 77 109 85 86 39 29 117 50 30 158 121 129 29 74 175 64 24 12 104 37 236 18 Gross income » $1,651,895 803,486 4,133, 680 5,909,044 74,456,522 8,261,058 9,781,169 3,392,351 1,023,957 10,147, 692 1,608,953 19, 310, 901 3, 606, 965 9, 956, 305 3, 767, 640 7, 929, 695 2, 383, 638 1,887, 282 22, 362, 561 3,120, 485 1, 410, 263 185, 571, 974 11,259,645 4, 585, 535 5, 963,124 5,881, 990 6, 252, 634 4, 666,177 1, 789,081 550, 390 10,493, 010 2, 239, 215 45, 228, 560 631, 636 Net income $341, 230 105,075 493,836 296,519 9,484,097 804,239 1, 294,781 247,899 47, 249 1,160,412 127,306 3, 844, 551 283, 876 850, 911 505, 775 552, 000 322, 753 267, 014 1, 737, 693 527,987 190, 780 21, 035, 417 1,198, 639 501, 284 324, 739 506, 948 660, 952 559, 202 273,042 34, 507 1,132, 587 410, 986 3, 758, 364 35,473 Corporations reporting no net income Number of returns Tax $34,134 2,365 35,590 23,059 864,048 56, 227 126, 270 22,899 3,958 91,138 1,508 410,418 9,689 69, 690 45, 097 46, 610 28, 285 11, 298 163, 534 38, 522 13,127 2, 281,117 101, 861 34, 470 13, 943 35, 728 41,150 47, 668 25,195 659 49, 943 35,407 334,569 1,379 36 3 57 42 668 156 55 15 9 250 88 29 86 144 70 46 23 24 139 62 34 133 145 118 41 106 194 51 37 18 112 33 294 49 Gross income l $868,411 42,614 2,432,788 1,003,237 37,517, 769 10,551,645 7,985, 614 275,939 114,206 8,447,330 2,498,515 5,933,149 3, 748, 202 8,004,377 999,237 1, 614,959 1, 995, 541 546,582 6, 694,471 2,824, 587 557,166 4, 295,178 4,346,315 2,487,961 1, 554,158 2, 586, 740 5,058, 941 3,442, 727 1,946, 800 363, 233 3, 538, 242 807,914 42, 044, 500 1,076,692 Deficit $206, 344 23,889 774,357 229,227 7,940,745 1,541, 702 982,919 271,189 70,857 2, 976, 578 606, 284 511, 063 813,196 2, 239,161 243, 538 539, 246 238, 665 115,315 1,978, 655 813,859 187,101 744. 759 1, 319, 515 647, 802 417, 981 795,428 968, 618 723,337 61,569 728,406 615, 367 5, 719,047 252,869 to te- Inactive corporationsNo income data reportedNumber of returns 6 2 26 3 79 04 4 5 5 64 14 20 33 13 25 3 8 30 22 8 13 32 64 5 30 57 6 1 2 11 10 I I North Dakota.Ohio Oklahoma Oregon Pennsylvania - Rhode Island—South Carolina. South Dakota.. Tennessee Texas Utah Vermont Virginia Washington West Virginia. . Wisconsin _ Wyoming Total Summary for preceding years 2 — 1928 1927 1926 1925 ._ 1924 . ____._._. 1923..-„--. — - - . . - - - - - . - . _ . - . . 1922....-..-............._ 1921 . . . . . . . 1920................ 57 246 46 152 121 491,651 12,887,293 1,030,181 23, 035, 728 25,113,114 678, 220 384,762 2, 661, 514 2, 686, 250 8,102,119 3, 657, 004 693,564 3, 488, 348 55,405,138 1,407,927 9,416,011 5,069,724 62,898 1,124,031 17,100 1,932,411 1,880, 051 72, 695 23, 271 147,930 518,790 1,401, 064 269, 277 56,912 294,851 8,430,383 206, 680 1, 957, 073 486, 283 10,615 4,407 636, 227, 061 72,800, 723 10, 265 9,905 4,504 4,445 4,698 4,662 4,530 3, 914 4,000 3,146 3,874 636, 640, 548 I 633,781,952 | 615,141,114 I 572, 214, 939 i 566,071,853 I 605,393,833 ! 484, 597,004 ! 371,039,406 , 512,985,173 i 80,476,480 78, 577,174 70, 811, 571 76,861, 952 64,229,810 92, 201, 206 62,900,821 40, 718,192 71,480,276 105 301 38 433 241 20 89 90 86 312 192 26 152 594 81 454 269 9,904 9,758 9,360 9,092 8,724 9,186 141 16 149 83 11 16 42 38 126 56 131 20 186 138 7 63 32 43 159 83 14 82 263 2? 219 133 681,265 6,192,476 511,340 10,423, 651 8,629,968 112, 487 1,002,383 1,440,309 2, 237,055 8,027,609 2,404, 741 268, 238 2, 268, 283 13,962, 508 334,354 4,419, 047 5,158, 781 164,452 938,651 97,776 3,904,951 1,743,077 75,982 232,959 151,963 231, 655 2,148,953 511, 762 113,793 562,787 2, 601,146 79,064 1, 524,881 1, 529,963 6, 783, 059 5,023 246, 280, 235 53, 543, 368 8, 216, 675 9, 053, 541 8,175,458 8, 604, 382 6,732,877 9,790,743 6,822,011 6,001,962 17,170,264 4,679 4,460 5,990 5,242 5,228 5,446 5,092 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 i 304,559,049 | 212,064,745 j 50, 092,052 61,893, 204 55, 665,126 59, 214,951 62,497,807 49,930,333 56,091,157 88,562,898 66,139,680 498 94,279 39 155, 044 188, 372 1,614 9,501 47, 720 117, 261 17,026 5,016 16,803 801, 433 13, 082 186, 788 28,028 MINING AND QUARRYING 67 $11, 598,241 62 $119, 220 $16,769, 477 $1, 245,741 164 Alabama Alaska 3 275,953 49,396 5,048 10 210,372 31 Arizona 30 25,324,077 8,997,482 821,381 61 343,132 416 Arkansas 54 6,799,080 703,714 51,346 56 3, 560,720 124 California 419 172,020,954 28, 260, 399 2,832,218 757 44,464,542 1,656 Colorado 169 80,839,879 6,997,848 743,809 368 11, 689,032 1,042 Connecticut 15 6, 744,601 1,229,067 116,456 20 678,981 39 18 15, 696,315 3,109,192 328,946 20 32,477,894 57 Delaware District of Columbia _ 5 2, 556,246 630,347 67,931 18 337,971 35 Florida 58 9 603,920 50,071 3,938 34 2,022,756 Georgia 18 1,518,926 154,101 12,686 18 1,454,865 47 Hawaii 10 85,909 4,224,127 70 190,715 32 12,319,822 1,987,415 651 Idaho— .. 191 186,666,932 12, 519,193 1,280,087 243 36,206,334 529 Illinois 308 123 36,159,147 2,733,183 270,409 123 13,530,778 Indiana i Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. ^ Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. $1,127,943 92,939 1,483,637 315,159 15,401,958 5,881, 677 158,363 819,377 114,716 561,151 261,997 9,296 731,265 8,764,879 JL, 861,627 35 18 325 14 480 505 4 19 12 15 11 7 549 95 62 TABLE 17.—Corporation returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued MINING AND QUARRYING—Continued Corporations reporting net income States and Territories 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 CarolinaSouth Dakota. _ Tennessee Texas Utah.. Vermont Virginia Washington West Virginia... Wisconsin Total number of returns j Number I of returns 159 342 489 226 54 99 244 326 317 22 452 61 138 194 88 10 36 71 110 119 6 134 47 397 8 139 138 865 52 47 786 1,081 233 1,883 21 20 50 170 1,066 667 40 186 714 926 j 14 26 2 69 15 279 14 12 322 468 24 606 2 7 6 64 380 60 11 66 69 408 60 207 1 Gross income i $5,935, 686 181,477,022 38,461,134 5,053, 426 957, 504 16,090, 386 65,408,698 33,959. 477 22, 722, 519 221, 380 18,968,910 3, 874,918 4, 276, 796 1, 031,975 (3) 12, 457, 111 3, 679. 888 953, 650, 058 1,022, 588 288, 789 253, 507,404 236,810, 421 1,396,965 336,361,344 (3) 674, 038 50,124 14, 613,094 87, 369, 747 22,949,074 11, 671, 684 26,722,929 10, 062,440 85, 795,219 5,652,861 Net income $571,468 8,499,999 4,419,058 1,172,959 150, 081 3,179, 343 13, 205, 860 6,963, 316 5, 694,086 25, 628 3, 035, 022 776, 741 513, 558 438,447 (3) 1,586,115 182,198 164, 500, 327 69,328 41,176 26,830,149 36, 206, 707 98, 221 40,188,059 Corporations reporting no net income Tax $42,461 881,605 441,472j 105,434J 14, 710j 342,039 1,346,485 740,954 537,911 2,076 296,498 74,377 51, 522 20,633 (3) 160, 350 17,990 17, 526, 753 3,646 2,209 2,868,449 3, 610, 793 3,760 4, 063, 341 (3) 68,816 4,550 1, 649,126 21, 807,818 4,127,147 1, 517, 555 3,166,175 1,300,245 8, 647,932 742,165 6,011 171,067 2,193, 543 439, 043 159,914 326, 869 129, 364 798,925 54,020 Number ofreturns 43 158 215 94 21 51 126 132 89 13 202 145 16 102 4 53 36 392 27 15 379 485 55 950 10 10 19 69 538 192 21 93 156 400 65 Gross income l $3,392,540 4,396,263 21,422,107 5,913, 479 1,315, 684 4,195,971 8, 593,192 7,423,138 3, 350, 564 367, 320 21, 771, 325 4,438,814 166,929 1, 630,782 218,927 5,871,122 308, 898 172,149, 230 2,057, 330 916, 729 72,906,558 61, 572,095 1, 437,411 316,791,054 899,147 454,828 387,098 7, 653,496 32, 665,809 14, 332, 490 1,431,312 13, 523,304 9, 339, 479 44,134, 287 2, 250,026 Deficit $261,937 1,839.446 2, 655, 586 863,018 1,814, 441 2, 384, 942 11,420, 621 3,168, 516 783, 585 134,055 3, 277,186 1, 696,737 31,006 1, 233,018 65, 233 708,964 272, 348 28,116,943 391,156 97, 667 8,807, 526 12,188, 517 491, 687 48,816, 083 115,886 80,159 142, 201 1,124, 582 13, 368,315 2,905,938 854,192 ! 1,860,582 1,676,556 ' 5,985, 382 602,214 I to o Inactive corporationsNo income data reported— is um uer of returns 55 46 80 44 23 12 47 84 109 3 116 255 17 269 2 17 87 194 11 20 85 128 154 327 g 3 25 37 148 415 8 27 489 118 82 I w. H o 0B o Wyoming States grouped £ Total Summary for preceding years 2— 1928 1927 1926 1925 1924 1923 1922 1921 1920 3,565,932 362,493 j 18, 261 5,211 I 3, 031, 405, 363 430,526,942 | 44, 318, 798 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, 025 332, 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 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 TOTAL 451, 982 28, 436 3, 619,146 38,014 2, 370 43 ; 7,291 7,750 7,804 13,246 13,675 13,560 ! 13,334 i 10,963 13,295 10,601 62 1, 016,183, 538 198, 439, 608 5,759 1, 087, 44,849 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, 371 207,415, 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 MANUFACTURING $197, 506,029 394 Alabama 695 $14, 537,159 $1,481, 459 275 $57, 239, 687 2,089,361 17 Alaska, 27 259, 587 14, 264 10 738,096 26, 954, 544 67 Arizona 2, 443, 695 254, 610 48 5, 615,032 13<9 79, 864, 336 221 3«3 Arkansas 5, 910,107 531, 530 120 19, 349, 667 1, 715, 783, C28 2,103 3. 865 California 155, 509. 210 16, 486, 588 1, 529 454, 212, 933 212, 264,006 395 741 Colorado 15, 229,848 1, 578, 111 273 29, 513. 458 907.904.013 1,071 1,759 Connecticut 84, 568, 794 8, 951, 248 G06 155,008,289 141 3,011, 663; 224 Delaware 239 110, 776, 805 12,135, 505 83 26,868,000 150 52,039, 892 District of Columbia _ 290 3. 976, 259 355, 730 116 11,320,425 410 81,695, 223 Florida 6,608, 200 582,099 450 34, 936, 378 930 700 404, 232,883 Georgia 1,087 37, 841, 803 4,023, 738 354 101, 830,161 80 87, 678, 296 Hawaii 127 13,088,032 1, 421, 020 43 4, 914, 997 106 32,172,941 Idaho 181 1, 272,145 109, 308 63 21,601, 705 4,974 6, 948,015,44,5 Illinois 8, 285 538, 756,256 57.185, 383 3,000 3,132,137, 995 1,491 940, 006,645 Indiana 2,469 74, 467,489 7, 780,119 861 221, 249, 987 738 448, 872,680 Iowa 1.282 33, 768, 292 3, 536, 290 399 50,418. 381 310 141, 067,161 Kansas '520 9. 275,180 901, 511 187 65, 402, 983 601 Kentucky 348,154,840 1,030 27, 319, 096 2, 865, 211 386 78, 954, 510 516 325, 795, 788 Louisiana 930 24,907, 362 2, 573, 438 367 74, 740, 032 365 Maine 170, 831. 276 66,169, 352 679 11, 229, 501 1,115, 078 244 753 Maryland 396, 370,943 95, 248,609 1,242 31,051, 470 % 806, 781 430 2,979 Massachusetts.. 2, 409, 858, 471 5,475 185, 745, 996 18, 847, 955 2,340 871, 405,451 1,971 Michigan 6,138, 364, 086 3,339 583, 964, 680 53, 879, 359 1,197 527,923,154 1,182 Minnesota 906. 001, 937 1,931 53, 628, 317 5, 666, 666 598 116, 834, 249 239 Mississippi 87. 778. 804 429 5, 719,056 566,981 164 31, 975,638 1, 716 Missouri 1. 539, 873, 878 3,072 121, 289, 489 12, 856,455 1,196 287,041,198 131 36,076, 538 Montana 229 1, 680, 332 158, 554 77 8,450, 515 291 155, 003, 658 Nebraska 487 6, 693, 701 677, 635 172 32,921,064 23 3, 200,031 Nevada. 202, 396 15, 274 20 710, 405 1 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. 23 Changes in the revenue acts affecting the comparability of statistical data from the income-tax returns of corporations are summarized on pp. 404-407. States grouped to conceal identity of taxpayer. 611, 399 $5,161,027 72,890 403. 094 1, 278, 542 28, 727, 995 2,139,130 16,499,400 2, 950,014 1, 527,265 8. 586, 211 6, 500, 542 520, 458 1, 748, 077 62. 315, 814 17. 906, 841 3, 208,198 3, 249. 839 4,996; 835 8, 290, 469 5, 713, 485 5,948,311 69, 976. 528 43, 727, 382 6, 710,072 3, 367, 304 18,445, 659 1,008, 896 8, 588,469 128,029 26 ~~24 22 233 73 82 15 24 70 33 4 12 311 117 145 23 43 47 70 59 156 171 151 26 160 21 24 20 t 1 O o o O CD TABLE 17.—Corporation returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued TOTAL MANUFACTURING—Continued Corporations reporting net income States and Territories New HampshireNew Jersey New Mexico New York North Carolina.-. North Dakota.... Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina... South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia... Wisconsin Wyoming Total Summary for preceding years 2 1928 1927 1926 1925 1924 1923 1922 1921 1920 Total number ofreturns Number ofreturns Gross income l Net income Corporations reporting no net income Tax Number ofreturns 367 4,250 82 20,624 1,476 140 6,113 640 1,087 7,338 916 562 203 1,086 1,802 313 313 1,037 1,934 663 3,597 77 212 2,420 42 11, 545 786 76 3,830 378 559 4,210 556 293 122 620 1.059 210 203 585 1,032 398 2,165 52 $84,634,545 $5, 876, 575 1, 662, 720, 502 166, 992, 348 7, 732, 255 730, 482 16,154, 259, 577 1,421, 691,469 735,357, 711 68, 657, 933 7,846, 410 379, 313 4,495,454,077 417, 924, 768 307,633,445 24,864,652 174, 970, 777 10, 374, 918 6,107, 501, 733 581,892,056 448, 747, 360 34, 322,859 175,341, 733 11,087, 206 17, 344,881 751, 425 338, 941,165 22, 773,649 786,650, 762 66, 210, 285 51,496, 204 4,021,959 60,018, 027 5,158, 392 211,291,150 12, 835,666 400, 952, 881 27, 907, 980 364,187, 067 33, 957, 292 1,413,067,317 135, 542, 712 341,937 6,489,344 $574,024 17, 227, 424 70, 926 152, 988,402 7,359, 031 29, 340 44, 375, 308 1,970,144 984, 380 62, 089, 459 3, 574, 775 1,127,140 63,644 2, 284, 928 6, 999, 541 390, 646 515, 959 1, 274,804 2, 749,184 3, 594, 884 14, 425, 639 25, 739 646 49 2,123 234 398 2,802 323 253 60 418 672 85 103 427 715 234 1,226 21 96, 525 55,488 59, 879, 759,480 5,216,016,133 544, 053,221 95, 777 93,415 93,244 88, 674 86, 803 85,199 82, 485 79, 748 78,171 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, 217,317,892 544, 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 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 Gross income Deficit 723,630,375 55, 921, 803 44, 861,152 736,909, 037 138,992,180 97,912, 748 4,636,032 101, 416, 553 146, 316, 895 15, 816, 502 19,038,128 98, 225, 256 105, 373, 979 27, 933, 530 231, 586, 205 800,301 8 147 13 591 44 15 160 28 130 326 37 16 21 48 71 18 7 25 187 31 206 4 36, 742 12,252,285,297 810, 243,609 4,295 36, 566 36,196 38,150 34, 537 35,461 31,404 33, 788 42, 718 28, 746 9,813, 969, 501 13, 588, 788, 010 9, 573, 203,052 7, 904, 787, 503 8, 591,149,198 7, 534,069,100 8, 677, 336, 297 14,019,846, 713 11, 431, 915,114 833, 735,142 851,052,639 786, 686,836 682, 254,676 832, 202, 947 701,011,681 813,413,029 1,898,831,377 834,146,460 4,204 3,599 $39, 569, 451, 749, 3, 240, 2, 494,006, 127,152, 468 796 272 302 964 00 Inactive corporationsNo income data reportedNumber ofreturns $3, 272,446 50,610,965 471,321 190, 551, 975 10,845, 545 201, 578 60,159,145 3,836, 287 4,078, 202 68,127,210 12, 255,797 4, 206, 589 138, 501 9, 554, 344 11,815, 314 976, 844 2, 217, 308 5, 258,707 7, 426, 809 2, 359, 685 22,108, 509 73, 752 147 1,683 27 CO o CO 3 o g MANUFACTURING: FOOD PRODUCTS, BEVERAGES, AND TOBACCO $20, 729,417 Alabama.-.$1,019,620 $5, 260, 761 159 107 52 $89,163 1,318,826 Alaska 425,696 ' 200,145 16 10 6 13,663 12,361,157 869,260 Arizona 1,211,897 13 90.467 42 25 14, 234,781 Arkansas 4,623,000 673, 254 103 63 35 65, 259 471, 574,462 California 144,903,291 24,245,093 785 465 276 2,534,925 153,385,452 15,618, 958 8,276,270 Colorado 195 126 62 867,983 20,289. 201 1,135,951 Connecticut 10,520,701 54 104,946 152 89 13, 570,728 760,628 970,956 Delaware 53 33 14 96,516 28,568,021 District of Columbia1,373,297 2,396,894 51 35 13 97, 558 Florida 27, 579,633 1,849, 798 11,294,170 275 141 121 173,844 18,724,913 10,312,184 111,058,525 Georgia 235 160 71 2,027,800 11,303,527 4,335,074 Hawaii 75,464,560 21 1, 228,848 76 53 209,288 3,398,688 7,512,933 Idaho 72 40 29 13,698 2, 510,672, 319 2, 724, 603,226 77,435,414 Illinois . 361 8,162,351 1,025 620 Indiana 192,968,101 56, 556, 288 5,015,670 484 302 163 443,201 17, 323,024 220,971,825 8,148,680 Iowa 121 831,539 360 216 43,083,213 68, 690,288 2,119,746 Kansas . 58 213,050 168 108 5,322,932 Kentucky 17,365,392 72,131,206 296 185 101 546,380 Louisiana 149,110,450 8,337,487 20,005, 388 117 804,618 282 155 18, 059,800 905,610 Maine 2,787,461 39 80,069 133 80 Maryland 86,765,590 3,978,244 24,983,423 253 159 82 389, 507 Massachusetts 141, 386, 522 9,134,151 76,430,862 213 957,711 479 253 164, 937,448 Michigan 69, 583, 320 14, 289,655 188 1,493,493 505 285 574,720,559 Minnesota 28, 773,235 19,898,255 141 2,172,825 503 336 10,374,641 Mississippi 5,484,647 789,467 132 80 44 69, 547 Missouri. 583, 289,483 64, 510,778 37, 897,068 239 4,043,377 558 286 25,650,998 1,013,258 Montana ._ 1,477,454 24 100,483 92 61 Nebraska 112,976,397 3,715,493 9,851,576 43 386, 724 140 95 267,100 1,050,669 21,411 Nevada 5 150 23 11 8,683,223 490,146 New Hampshire 737,946 9 49,258 29 19 198,652,334 26,985, 219 New Jersey 28,310,491 165 2,971,178 415 233 2,303,049 120,909 New Mexico 270,645 24 16 5 10,502 2,649, 259,729 New York 315, 521,103 241,070,340 744 25,796,652 1,805 1,000 290,229,771 40,084,787 North Carolina 8,508,891 226 120 96 4, 387,825 1,829, 046 3,829, 954 84,874 North Dakota 20 5,638 47 25 83,588,795 13,888,495 264,513,643 Ohio 792 488 267 1, 383,936 13,942,312 27,414,006 1,296,404 Oklahoma 119,628 55 147 90 9,320,371 1,593,842 46,306, 719 Oregon 76 135,487 259 160 80,096,867 535,551, 508 39,448,441 Pennsylvania. __ 345 4, 111, 182 931 539 2, 212, 797 6,859, 637 406,621 Rhode Island 27 32, 589 65 35 2,097, 233 8,770,367 1,020,675 South Carolina 97, 240 34 111 74 2,557,772 11, 553,611 238,083 South Dakota 82 54 23 16,443 5,971,332 16,246,014 87,418, 958 Tennessee 610,978 101 285 176 45,536,300 160,237,042 8,492,562 Texas 151 846,088 501 325 13,824,835 24, 000,292 1,038,964 Utah 123 85 37 86,264 1, 533,542 Vermont 6, 744, 844 186, 557 13 16,860 38 25 * Gross income corresponds to total income as reported on face of the return, plus cost of goods sold. ? Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. $365,127 45,625 103,961 170,753 5,521,917 947, 210 612,161 62,176 59,821 2,152,477 707,696 448,116 88,133 11,678,774 1, 721,098 549,336 1,517,883 1,298,450 2,024,761 238,447 1, 709,063 5,102,808 5,093,050 1.135,910 221,900 3,792,658 150,556 405,977 32,388 120,657 3,679,321 11,016 19,069,049 683.253 24,060 4,110,050 780,062 428,509 4, 709, 554 191, 752 110,502 71,023 948,783 4,018,946 516.254 117, 028 4 5 44 7 9 6 3 13 4 2 3 44 19 23 2 10 10 14 12 13 32 33 7 2 7 1 17 3 61 10 2 37 2 23 47 3 3 5 8 25 1 TABLE 17.—Corporation returns for 1989, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued MANUFACTURING: FOOD PRODUCTS, BEVERAGES, AND TOBACCO—Continued Corporations reporting net income Total number of returns Number of returns States and Territories Virginia Washington West Virginia Wisconsin Wyoming Total Summary for preceding years *— 1928 I 1927 1926 1925 _ 1924 1923 1922 ._. 1921 1920 Gross income l Net income Arizona Arkansas California . Colorado Connecticut Delaware District of Columbia Florida .. Georgia Hawaii _ _ _ Idaho Illinois Indiana _ Iowa ___ . _ __ __ _ _ _ __ _ _ _ Tax Number of returns $39,348,492 136, 722, 246 30,846,874 213, 596,494 4,311,812 10,862.489, 504 $2,855, 608 7, 002,443 2, 280, 730 9, 359,144 77, 614 672,867, 703 $275,492 677,089 228, 741 901, 626 2,904 111 132 53 379 15, 561 161 251 93 721 19 9,288 70, 863, 295 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 00, 537, 701 M A N U F A C T U R I N G : T E X T I L E S3 A N D T E X T I L E Alabama. Corporations reporting no net income $58, 442, 919 $2, 368,128 Gross income l Deficit Inactive corporations— Noinc ome data r eported— Number of returns 5,557 $16, 569,525 19, 253,496 5,068,625 73,421,209 497,092 3, 905,162, 329 $1,061,072 1,103,157 329,189 2,600,178 20,913 92, 662, 560 3 41 57 1 716 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, 797,883,399 1,923,746, 578 1,101,836,666 1, 566.632,061 2,053,035,160 2,750,043,401 3,763,179, 920 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 70 4 14 299 38 276 10 21 35 206 5 1 820 121 57 2 5 172 18 152 5 14 14 137 2 $252, 268 () 1,165, 048 76,194, 371 2, 945, 080 133, 837, 511 12, 589, 903 1, 537,091 612,144 180,999,130 13, 254 3, 939, 540 125,449 6, 841, 465 839, 834 122,122 33, 996 12, 034,495 1, 332,136 475 80 30 325,787,337 58,168,907 16,079, 559 16,312, 760 4,002, 522 916,807 1, 676, 726 424,447 94, 585 3 37 $14, 839,996 488 384,182 10, 407 717, 319 92, 335 10,993 2 7 120 20 114 5 7 20 63 3 1 333 41 24 3 $1,303, 563 () 1, 646, 962 19, 212,967 2,862,338 49,407, 622 1, 637,359 438,552 575,462 51,910,143 120,577 (8) 68, 829 1,374, 762 113,938 4,971,008 469,184 38,145 87,881 2,489,346 24,503 70,970,893 3, 646,418 3,358,832 4,762,705 256,172 148,991 GO xn o 3 o O % PRODUCTS 31 00 2 2 7 10 1 6 12 3 Kansas „-. Kentucky. _. Louisiana Maine Maryland Massachusetts Michigan Minnesota ... MississippiMissouri 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_. Total S u m m a r y for preceding years 2 1928 1927 1926 1925 1924 _ 1923 1922 1921 1920..... 2, 590, 760 20,365, 953 9, 244, 849 44, 827, 923 72, 941, 534 031, 639, 256 34,151,965 43, 345, 211 4,476, 719 101, 905, 538 (») 1, 852, 615 14,833,988 I 369,185, 320 | 24 74 66 80 169 959 147 145 19 329 3 25 1 64 891 16 40 29 35 87 513 81 82 8 192 1 12 i, 137 524 2 387 23 55 .,280 297 142 3 135 129 20 28 83 112 52 240 1 3,383 315 2 225 10 27 710 176 71 21, 648 988 14, 629 8,104 5, 902, 286, 973 323, 973, 759 33,196, 946 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, S86,155 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, 04.0 5, 653,479. 386 351, 849, 592 417, 484,179 314, 649, 317 413,114, 811 316, 928, 779 563, 412, 301 535,106, 819 327, 356, 083 458. 612, 900 39, 3f>5,411 50, 341, 461 39. 829, 341 48, 814, 565 37, 650, 962 65, 435. 092 62, 499. 593 67, 216, 070 121. 769, 525 29 70 74 ! 16 i 14 1 39 65 26 123 113, 077 955, 795 641, 358 2, 811, 206 3, 794, 058 29, 559, 847 2, 340, 531 3,191, 385 79, 306 4, 309,167 9, 378 I 92,343 t 62, 721 293, 225 374,164 2, 809, 546 244, 570 332, 858 5,494 431, 032 31 34. 41 76 435 60 57 9 123 565,409 8,110, 859 15, 255, 531 24, 513, 681 20, 330,937 377, 675, 759 15,192,136 10, 691. 944 2,126, 993 17, 907, 436 29,784 421, 914 947, 850 1, 694, 259 1, 251, 866 28, 450, 342 908, 400 717, 078 125, 926 1, 582. 876 30,134 (3) 866, 702 16, 426, 862 45, 386, 465 6, 547, 297 744,179 23,182, 508 62, 858 2, 384, 735 10 1 34 375 567, 939 (3) 12, 364,119 172,136, 597 1, 933, 664, 867 333. 578, 808 (3) 174, 305, 530 2, 754, 217 11. 825, 873 654, 166, 632 230, 854, 292 122.701.239 72, 700, 712 22, 418, 761 (3) 13,278,969 164, 278 692, 838 62, 650, 975 13, 949, 378 7, 386, 033 7, 262, 412 2, 384,112 2,676 200 815, 725, 239 73, 695,494 72, 506. 936 22, 812, 015 3, 529, 597 7. 989, 902 18,160, 521 9, 618, 758 6. 932, 438 76, 826, 066 4. 876, 888 1, 383, 981 86, 951 512, 877 844, 279 448, 362 389,497 2, 800, 083 508, 998 130,496 6, 059 54, 467 80,155 34, 740 36,482 274, 808 338, 651 94, 460 | 8,307 1, 349,144 15, 331 61, 999 0. 663, 722 1, 448, 523 777. 393 6 11 6 6 2 14 2 1 20 50, 214, 948 1, 411, 288 3, 375, 260 199, 579, 761 106, 857, 388 81, 430, 586 (3) 32, 238, 890 15, 394, 618 574, 578 3, 782, 857 23, 426, 643 3, 476, 863 4. 474, 092 17,3039,477 () 165, 057 3, 866, 488 207, 795 142, 440 16, 825, 097 8, 930, 844 3,040, 377 (3) 3,133, 529 1, 009, 205 65, 728 511,198 897; 204 162,323 222, 803 2, 538,470 6,236 2, 330,930, 500 163, 069, 097 289 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, 930 155, 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, 390 334 268 157 12 22 534 116 69 2 64 54 | 4I 14 | 41 46 26 107 1 i Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. 8* Changes in the revenue acts affecting the comparability of statistical data from income tax returns of corporations are summarized on pp. 404-407. States grouped to conceal identity of taxpayer. 3 3 1 6 42 O w O o O 18, 814 CO O TABLE 17.—Corporation returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number\of returnsfgross incomejnet\income (orldeficit),and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued CO MANUFACTURING: LEATHER AND LEATHER PRODUCTS Corporations reporting no net income Corporations reporting net income Total number of returns Number Gross income ! of returns States and Territories Net income Tax (3) (3) (8) 3 3 (3) 1 Number of returns Gross income Deficit Inactive corporations— No income data reported— Number of returns ' Alabama . Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia __ HawaiiIdaho Illinois Indiana __ Iowa Kansas. Kentucky. _ Louisiana M a i n e __ . Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York . North Carolina -_ _ * -8 _- - •*-* > 1 8 • • ^ i 26 11 1 2 10 ^ "'H ' 5 13 >. 4 1 6 86 11 4 3 2 1 34 21 356 19 9 _. __ _ _ - 42 111 1 620 12 ._ ._ _ _ 1 142 20 13 7 10 3 52 30 697 36 21 2 79 2 7 . . _ _ _ _ __ 1 ____ . _ - _. 1 1 () *. "" i ,-, ? $5,904, 704, 1,505,183 2, 399, 877 1,427,539 (3) 4, 311, 019 60,805,881 7,188,912 1,313,116 W< 385, 964 (3) (3) 23, 386,609 15,766,595 296,141,907 9,084,236 4,161,312 () $263,415 15,736 m 63,816 64,200 3 () $25,175 680 4,377 6,239 (3) 177, 635 18,888 5,863,917 462,522 29,621 23, 632 (3) (3) 1,283,929 376,683 9,696,121 569,216 138,827 632,347 44,212 915 2,061 (3) « 2, 626, 923 „. . (3) * 135,473 27,813 957, 555 58,026 12,569 44 203, 752, 560 23, 797,145 4 471,846 8,517 32 22 58 1 365 4 16,131,345 32, 205,149 485,887 1, 341, 708 (3) 15,943,265 96, 807 39,702 124,236 (3) 1,675,828 10,026 312,074,975 3,331, 937 35 7 11 $5,400,142 457,109 962,298 759, 346 $593,917 23,333 64,143 70,010 2 4 1, 267, 897 73,195 52 9 8 3 7 2 16 9 326 16 11 2 35 2 3 58,750, 807 2,867,941 1, 646, 984 190,466 2,731,098 (3) 12, 329,823 4, 509,799 147,083,998 8, 756,232 8, 581,192 (3) 21, 864, 036 (3) 568, 636 2, 219,067 419,415 120,161 56,947 256,067 (3) 1, 068, 240 73,321 10,849,670 450,328 338,928 (3) 2,354,193 20 49 16,024,050 12, 796,152 624,196 813,098 4 252 7 78,910,931 1,206, 602 7, 597,898 167,950 3 1 2 4 1 1 1 2 15 1 1 109,365 o 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. Total S u m m a r y for p r e c e d i n g years 2— 1928 1927 1926 1925 1924 1923 1922 1921 1920 67,495,831 1 4,700, 008 17 153 5 2 456,876 i 96,313, 530 j 3 780,694 i 7,319 i 6,516,708 ! 52,444 I 3 13 19 1 2 11 14 4 112 1 9,112,360 | 2,055,781 j 577,600 117,482 (3) 58 i () "i 2,477 2i 3j 8! 2 ! 73 I 1 I 1,349 I 2,440 2,411 2,491 2,359 2,428 2,303 2,284 2,184 2,162 1,362 1,448 1,413 1,373 1,341 1,321 1,330 981 1, 230 i () I () () 492, 920 2! 35 r(3) 20, 521,335 1,415,023 30,664,774 I 701,208 5,143 (3) 63, 706 11,478 () 162, 528 186,836 18, 725,949 732,153 (3) 23, 626,454 199, 792 31,964 4,621, 920 1,258,770, 650 21, 099 4,372 () 378,126 (3) 28,175 76, 803,034 8,109, 399 1,084 I 482,401,853 1, 325,306, 342 1,415,200, 205 1, 234,232, 089 1,175,340, 390 1,046,930, 937 1,151,784, 547 1,149,675, 303 822,817, 015 1,097,415,353 77,425, 275 99,071,812 73,858, 674 76, 023, 033 70, 319,008 72,388, 337 88, 640,717 57, 064, 636 61, 028,189 8, 892,440 12, 229, 044 9, 357, 909 9,168, 527 8, 036,845 8, 247, 672 10,414, 297 11,814, 847 14,811,371 1,015 I 396, 514,268 316,039,057 427, 012, 389 339,191,071 1 460, 523,428 445,475, 500 314,430, 749 595,180, 564 796, 320,084 (3) * 3 2,614,445 1,913, 782 81~443* 36,368, 059 44 v MANUFACTURING: RUBBER AND RELATED 903 | 1,078 i 986 1,087 982 954 1,203 932 1 28, 037,964 21,702, 590 27,435,888 28,895,236 31,875,957 36,126,492 24,811,082 105,909, 355 103,921,943 <•• 03 j < a o o PRODUCTS 2 Alabama (8) (•) Alaska . . _ Arizona Arkansas 15 $3,021, 739 $327, 985 16 $33,511,617 $8,107, 732 32 California 2 3 61, 071 (3) 5 6, 776, 341 557,299 Colorado -. . 8 15 3, 078, 949 30,682 4,853,607 Connecticut 303, 227 3 3 2 (3) Delaware _ () () 2 («) 2 (3) District of Columbia Florida 3 354, 728 3 Gporcia Hawaii Idaho 1 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. 2 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of corporations are summarized on pp. 404-407. 3 States grouped to conceal identity of taxpayer. 87,117 2, 951, 025 (3) 338.809 2, 798,035 192,115 57,488 (3) 3, 3591, 538 () 287, 733 8,042, 509 717, 636 (3) 67,422,847 0 1, 709,467 $339,159 (3) 644, 668 (3) 1 1 4 I) 38,122 CO TABLE 17.—Corporation returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued. 00 o MANUFACTURING: RUBBER AND RELATED PRODUCTS—Continued 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 Utah-— —. Vermont Virginia Total number of returns Number l of returns Gross income ! Net income $7,359,106 4, 375, 542 39 I 4 ; (3) 37,941, 498 \ 2, 421, 730 ! 13,124,614 Tax $813,502 134,691 (3) (3) Corporations reporting no net income «ross income i $69, 924 11,102 27,639,904 I 2, 786.157 I 193,142 I 20, 557 134,244 32, 690 357,666 324,810 47,332,190 ~5~ 450," 347' "583,199" 35,618,642 1,702 () I 18, 375, 935 \ 372, 681, 356 j 427,846 (3) 44, 930, 243 ! 1, 954, 948 293,107 () 3, 368,649 16,847,445 50, 905 (3) 8.457,467 (3) (3) I 1, 303, 285 i 541, 708 109, 953 58, 791 () i 7,180,864 2, 035, 333 235, 059 j I !|- 343, 073 23, 769 410, 536 22, 292,166 2,679, 999 () 093 () 3,281,999 | 220,167 i 3,888,200 ; () $457, 379 379,614 i 84, 640 | i ! 38,853, 255 683, 348, 988 (3) Deficit $4, 339, 696 1, 701, 059 1, 647, 552 (3) 3 119 3 1 112 1 3 40 Inactive corporations— No income data reportedNumber of returns () 1, 371, 334 92, 781 27, 392 3 a o Washington West Virginia.. Wisconsin Wyoming States grouped 2 140, 564 | "8," 147," 796" | Total. Summary for preceding years 2— 1928 1927 1926 1925 1924 .._. 1923 _. 1922 1921 1920. 723 655 680 638 638 607 593 641 671 7,253 "804," 933" 87,461 : """ 167914"; (3) 13, 520, 508 ! 4, 002, 465 3,083,144 j 183, 500 1, 432, 291 423,840 311 916, 242,157 i 56, 323, 634 6,054,979 303 510, 967, 122 39,191,415 349 335 339 349 325 273 284 196 279 932,047, 622 1.039,525,022 I 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, 472 331 284 341 289 313 334 309 445 392 454,121. 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 43 36 3 GO MANUFACTURING: LUMBER AND WOOD PRODUCTS 155 $23,495, 941 $2,393,263 ! Alabama 82 I 67 $238, 908 7 547, 736 43,255 ! Alaska 4 12 3 ' 4 8 1, 255,466 19,859 ! Arizona 4 227 I 39, 239, 681 3,091,394 ; 116 38 249, 590 Arkansas 72 i 90,119,173 4,215,467 j 240 ualifornia 102 I 127 427, 263 1,067,012 30,606 I 37 Colorado 14 j 15 366 6, 534, 265 301,030 ! 57 Connecticut 25 23, 735 32 S 9, 807, 325 539,423 j 18 Delaware 11 6 49, 811 64i; 033 21,047 ! 9 District of Columbia4 875 5 ': 26, 842,106 2,734,271 ! 181 88 228,134 Florida 77 24, 944, 294 176 1,370,251 i Georgia 105 i 62 125,933 4 Hawaii 2 2 (») CO (3) I 41 Idaho 24 ! 15 70,050 20, 553,680 754.979 I 509 Illinois 280 1, 056, 764 214 10,412,598 ! 175, 386,813 313 Indiana 576, 836 126 176 i 5,601,598 ', 71. 874, 794 63 Iowa 37 : 21 141,581 ^a—. 1,343,630 I 3L 013, 917 13 Kansas 19,361 6 7 185,888 i 3, 294, 702 141 Kentucky 85 50 352,822 3,479,881 ; 58,194, 540 226 1, 208,432 75 Louisiana 134 : 10,956,744 i 85, 557, 640 137 Maine 51 53, 695 72 740,281 10, 802,112 83 Maryland 34 81,083 47 862,176 13,461,245 287,620 126 289 Massachusetts.. 159 2,949,761 I 50, 301,413 288 113 470, 264 Michigan 161 I 4,665,844 1 ' 76,607,976 389, 640 53 150 Minnesota 81 I 3,917,791 ! 59, 662, 236 142 70 309,579 Mississippi 65 ! 3,090,463 I 38,186,893 1 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. 2 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on 3 States grouped to conceal identity of taxpayer. $9,880, 525 312,400 3, 306, 580 5, 491, 521 53,112,955 4, 446, 433 2,181, 307 5,110,808 1, 355, 555 12, 659, 421 17,833, 637 (3) 17,896,691 52, 805, 874 33, 856, 987 6,975,949 I 745,750 ! 19,292,568 j 16,643,445 4,453,014 I 7,265,719 I 37,094,622 | 45,819,493 I 12,102, 292 ! 21,211,290 j pp. 404-407. $735, 986 27,265 139, 737 40,0,778 4, 980,417 287,306 101, 597 104, 776 42, 429 4, 530, 623 1,768,710 1, 593,449 4, 353, 841 2, 800,409 248, 716 38,788 859,043 3,048, 531 345,578 756,780 2,676, 695 3,604,274 1,259,102 2, 640,437 M o GO 6 O 11 8 Hrj 1—4 9 16 2 15 11 5 % 1 6 17 14 2 4 14 16 CO o TABLE 17.—Corporation returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued. CO MANUFACTURING: LUMBER AND WOOD PRODUCTS—Continued. Corporations reporting net income States and Territories Total number of returns Number of returns Gross incomel Net income Corporations reporting no net income Tax Number of returns Gross income l Deficit Inactive corporationsNo income data reportedNumber of returns co Missouri Montana Nebraska Nevada New HampshireNew Jersey New Mexico New York North Carolina.-. North Dakota OhioOklahoma Oregon PennsylvaniaRhode Island___ South CarolinaSouth Dakota.. Tennessee Texas Utah Vermont Virginia-. _. Washington. __ West Virginia.. Wisconsin Wyoming States grouped 3. Total ... Summary for preceding years 2— 1928 1927 1926 127 9 10 3 39 91 4 454 167 1 182 15 129 229 13 59 6 102 83 6 30 94 254 68 178 5 $65, 052,328 2,149,316 2,891, 268 1, 680,013 7,894,375 21,630,999 2,227,943 139,495,841 58, 885,915 (3) 84,655, 546 5, 030, 526 72,354, 886 128,381,326 2,906. 693 19,423, 287 1,134,955 63,042,063 52,041,389 446,288 5,706,778 45,942,110 171,144,514 18,439,441 85,905,172 321,144 408,028 7,869 4,195 1,978, 584,137 135,611,838 13,436,661 7,947 7,816 7,862 4,290 4,178 4,591 2,052,903,133 1,929,813, 782 2,330,766,403 142,196,658 125,408,497 172,971,932 15, 210,319 15,611, 798 21,906, 671 244 16 15 5 68 179 16 901 324 6 333 24 269 421 23 11 186 158 7 50 160 486 122 321 $3,348,972 87, 505 116,014 119,120 313,521 1,043,873 358,453 8, 652,112 3,247, 542 (3) 5,108,186 281,202 4,421,463 .2,762,459 102,067 1,404, 539 61,319 2,933,126 4,246,409 19,263 288,468 2,544,232 12,699,940 1,781,173 5,929,879 7,268 12,233 $302,041 6,164 10,418 10,185 24,846 92,940 39, 539 853,473 315,435 523,675 26,487 438, 767 1,282,865 5,014 130, 257 5,357 255, 712 449,982 1,131 15,191 252,890 1,288,343 175,319 566,958 376 715 $75,809,443 295,565 432,739 3 () 11,557,369 12,109, 592 2,586,068 61,407,561 26,108,139 92,083 24,718,001 176,289 19,180,059 35, 945,134 3,062,332 7, 543, 704 (3) 18,483,467 9,667,610 (3) 1,686,530 14,476,242 63,557,760 7,379,874 26,677,569 (3) 1,385,707 $1,973,912 24,065 36,617 3 () 585,218 1,333,468 346,411 6,863,426 1,914,680 24,376 1,484, 278 67,466 2, 285, 549 3,217,513 40,464 517,485 (3) 1,626,330 751,047 3 5 30 12 2 6 2 34 13 2 1 3 12 10 89,740 1,255, 784 3,780, 241 578,812 2,283,248 2 2 33 5 17 3,294 816,193,673 68,498,675 3,367 3,353 3,271 789,281,339 874,473,686 738,044,554 71,492,903 94,294,842 69,195,767 106 5 5 1 27 85 7 417 145 3 145 106 179 8 54 2 72 65 1 18 64 199 49 126 2 11 2 73,278 290 285 a CD o §o S 1925 1924 1923 1922 1921 1920 7, 633 7,663 7, 382 6, 911 6, 733 7, 265 657 750 250 545 984 5, 300 i 2,380,463,125 I 2,207,209,625 | 2,692,281,355 i 2,022,918,434 1,071,669,578 2, 957, 637, 528 200,316,098 178,869, 396 299,049,957 207, 995, 927 70,511,051 321,269, 579 24, 667, 289 21, 090, 098 33, 457, 215 22, 699, 427 11, 247, 073 78, 959, 959 2,976 2,913 2,132 2,366 3,749 1,965 587,054,014 627, 593,275 282,521, 652 379,399,499 775,312,435 354,398, 551 53,115,643 57,753,873 32, 586,660 48,281, 974 120,219,887 27,169,095 $2,160,882 330, 294 1, 296, 851 804, 841 926, 608 49, 247 521,009 $98,816 11,299 192, 657 213, 655 29, 099 17, 249 6,477 6 2 MANUFACTURING: PAPER, PULP, AND 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 MississippiMissouri _ . - _. . - _. _ - . - . ._ - ._..-.. .__ . - .. _ ... . . ___ . __ . . __ _ _._ _ Nebraska New Hampshire New Jersev New Mexico New York _ North Carolina North Dakota Ohio Oklahoma 1 2 3 __ _ 4fc - _ - 4 1 1 60 6 66 16 8 5 10 1 41 3 46 11 4 2 6 1 180 47 20 1 4 14 27 35 210 66 35 2 54 1 128 34 13 1 I 8 12 23 142 50 20 2 38 4 4 22 108 (3) (s) w (3) 2 (3) $105,106, 839 736,149 18, 041, 223 19, 552, 375 1, 222, 943 $9,682, 742 32, 797 2, 009, 015 2, 963, 693 319, 245 $1. 073, 893 2, 789 200,314 321, 512 35, 201 3, 029, 972 123, 517 12, 295 13 3 18 4 3 3 4 (i\~ " 103, 914, 873 26, 064, 086 2, 481, 811 6, 370, 040 3,165, 893 93, 661 670,299 342, 207 7,598 50 13 5 10, 266, 687 3,440,438 388, 849 970, 619 207,422 23, 704 5, 443, 623 56, 880, 660 4, 546, 489 332, 726, 353 98, 003, 496 17,142, 091 (3) 1, 072,532 4, 210,946 254. 520 19,159, 265 6, 201, 508 1,112,147 116, 556 439, 337 16, 002 2, 064, 205 675,128 113,996 3 5 12 11 63 15 14 243,124 147,746 11,547,103 2, 584, 671 15,351,291 14,131,156 31, 410, 374 3,733 197,943 1, 203, 225 146, 864 1,473,309 760,856 333, 635 1 3 1 5 1 1 15, 952,490 547, 233 48, 997 15 2,439, 877 125,889 1 1, 535, 333 94, 512 9,885 14 63 19, 823, 323 36, 291, 978 1, 982,849 2, 768, 515 211,612 288, 394 8 45 1, 770, 812 15,104, 853 78, 398 1,195, 600 574 7 362 6 275, 966,036 1, 475, 842 22, 705, 587 113, 598 2, 287, 869 11, 561 201 1 73,800,402 8,371,081 11 128 4 92 4 132, 088,459 762, 957 10,609, 435 77,403 1,160, 751 7,829 32 761,855 4 11, 871,964 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. Changes in the revenue acts affecting the comparability of statistical data from income tax returns of corporations are summarized on pp. 404-407. States grouped to conceal identity of taxpayer. 2 1 1 w 3 O 2 o o co 5 TABLE 17.—Corporation 'returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued CO oo MANUFACTURING: PAPER, PULP, AND PRODUCTS—Continued Corporations reporting net income States and Territories Oregon Pennsylvania.. _ Rhode Island... South CarolinaSouth Dakota.. Tennessee Texas Utah Vermont Virginia Washington West Virginia.. Wisconsin Wyoming States grouped 3. Total Summary for preceding years 2 1928 1927 1926 1925 1924 1923 1922 1921 1920 Total number of returns Number of returns 21 171 20 4 1 16 16 2 13 24 31 6 98 2,145 9 117 14 Gross income J Net income $894, 367 6, 222, 804 324, 763 C3) $11,039,969 66, 970, 843 4, 795, 772 (») 1,902,411 5.349,531 I 3 Corporations reporting no net income Tax 34,042 110, 572 222, 348 12, 890 1, 733, 419 9.975,981 1, 378, 014 156,120 j () 11,319 i 45, 276 ! 4, 512, 350 13,859,963 | 13, 680,182 I 2,021,901 133, 773, 396 Gross income 1 $665, 684 13, 853, 903 515, 428 (3) $90, 922 654, 240 32, 623 3 () 117,806 421, 789 (3) 320, 261 1, 011, 076 2, 037, 646 124, 258 15, 823,120 l( ) Number of returns 2, 502, 733 1,358,919 Deficit $57,601 719, 583 27, 724 (*) (3) 153, 761 198, 820 619 698, 676 294,550 317,406 (3) 959, 612 1, 636, 659 41, 821 6,133, 5, 829, 4, 251, (3) 12,107, 034 780 442 Inactive corporations— No income data reportedNumber of returns 1,406 1, 546, 671, 700 124, 346, 557 13, 222, 001 673 249, 444, 280 19, 892, 939 i 1,345 1,386 1,365 1,288 1,204 1,240 1,086 730 1,349 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, 006 678 642 659 652 682 575 683 946 344 352, 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 I 13, 614, 396 j 14,362,048 L 12,136,917 I18,361,487 I. 14,931,923 |. 22,408,513 49,178, 592 4, 034, 761 CO I—i a o o o 70 55 MANUFACTURING: PRINTING AND PUBLISHING $1,026,307 67 $953, 633 21 $8,603, 607 Alabama 43 16,187 589 4 222, 799 4 Alaska 791, 343 2, 383, 747 24,867 10 27 253, 312 Arizona 15 443,866 4, 760, 773 14 509, 466 49, 428 46 Arkansas 31 13,427,314 80, 591,036 8,209, 636 816, 596 166 496 309 California 1, 524,432 11,454, 649 2, 556, 434 36 268, 518 110 65 Colorado 1, 776, 646 30, 222, 510 4,198, 924 44 436, 454 159 113 Connecticut 1, 428,965 13 285, 994 1, 972,019 28, 774 28 12 Delaware 39 4, 606, 962 12, 923, 540 1, 691,137 170,444 96 49 District of Columbia. 61 5, 047, 493 474,606 33, 930 135 7,816, 274 65 Florida 25 1, 703, 417 14,852,132 826,187 72,097 95 Georgia 70 11 353,477 93,397 8,492 22 2, 565,125 11 Hawaii 6 77, 737 2,133,936 11, 686 29 146,811 22 Idaho 46,169,998 3, 654, 483 35,156, 589 1,261 410 330, 400, 814 Illinois 806 6, 749, 747 456,945 75 37,805, 419 4, 590,019 192 Indiana 278 3,872, 319 44 26,393, 297 3,160,435 315, 721 Iowa. 182 125 1, 317, 772 19 6.814, 677 597, 215 Kansas 65 45 8, 509, 755 46 9,226, 692 49, 630 590,927 Kentucky 82 131 1, 359, 444 38 114, 915 12,067, 606 1,156,910 66 Louisiana 107 18 2, 401,975 45,089 5.815, 096 485, 444 Maine 70 50 49 2, 839, 850 341,894 23,045,171 3, 280, 647 102 Maryland 158 20, 794, 427 1,096, 755 176 104, 079, 557 10, 572.941 Massachusetts 515 328 8, 710, 780 13, 928, 629 1,471,965 108 79, 306,159 234 Michigan 353 5, 411, 604 542, 214 72 44, 579, 462 5, 206,432 206 Minnesota 295 141,430 5 110, 277 7,420 1,938, 268 25 Mississippi 30 12,831,199 977, 690 153 9, 337, 536 72, 286, 645 Missouri 428 260 2,071, 256 21, 420 20 2, 386, 410 228, 701 28 Montana 49 16, 657,833 124, 555 24 1,213,943 j 11, 619,308 54 Nebraska 80 164,530 1,199 4 21, 676 i 238,464 5 Nevada 14 264,097 343,864 4,102,450 33,311 5 24 New Hampshire.. 31 6,440, 560 5,091,384 j 508,106 120 53,800, 617 215 New Jersey 341 286,162 994 7 583, 968 41,805 11 New Mexico 18 139,865,168 7, 325,170 1,015 70, 657,183 866,463, 858 1,654 New York 2,743 2, 881, 937 45 539, 268 47,168 8, 359, 876 51 99 North Carolina. _. 161,184 10 214, 000 18, 034 36 2, 796,168 48 North Dakota . 488 33, 256, 425 22, 277, 572 2. 340,171 216 166,053, 430 717 Ohio_. 78 812,187 136, 813 29 14,194, 895 1, 401,183 Oklahoma 112 75 2, 295, 328 47 896, 209 83, 795 10, 692, 543 Oregon 129 432 20, 329,248 4, 380,298 211 233,887, 468 41, 259, 816 Pennsylvania.. _ 672 36 7 237,083 686,117 11, 515, 621 2, 227,062 Rhode Island... 45 20 24 858, 895 2, 728, 560 254, 507 25, 981 South Carolina. 47 29 14 2, 572, 281 296,028 836,988 26,013 South Dakota.. 48 59 40 781,023 72, 423 4,073, 557 15, 779, 548 Tennessee 105 177 83 4,112,819 34, 746, 515 431, 062 4, 282,568 Texas 267 32 14 4,847,924 322,427 30, 377 253,028 Utah 47 1 2 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. 3 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. States grouped to conceal identity of taxpayer. $134,066 64, 374 23,082 2, 052, 322 91, 784 230, 832 631, 683 953, 775 636, 607 143,902 33, 290 7,565 5,061, 670 370, 685 171, 569 116, 202 797, 275 76,101 333,961 195,198 1, 633, 363 741, 713 625, 782 4,071 i, 323, 357 583,308 6, 950, 618 16,217 I 167,111 | 725,540 I 34,798 | 14,882,987 | 107,702 11,926 3,698,782 j 123,828 ' 187, 714 1, 798, 646 67, 988 53,916 18, 291 287, 380 398,990 45, 298 1 21 9 2 3 8 9 1 45 11 13 1 3 3 2 7 11 11 17 15 1 2 I 1 o w a o 3 74 3 2 13 5 7 29 2 3 5 6 7 1 CO O CO TABLE 17.—Corporation returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued MANUFACTURING: PRINTING AND PUBLISHING—Continued Corporations reporting net income States and Territories Vermont _ Virginia Washington. __ West Virginia. Wisconsin Wyoming Total Summary for preceding years 2— 1928 "..... ... 1927 1926 .... 1925... 1924 ..._ 1923 1922 1921 1920 Total number of returns Number of returns 28 127 212 76 309 18 130 50 202 14 $1,931,538 15, 565, 355 21,231, 769 6, 261,262 40, 703,063 959,086 Net income $205,256 1, 971, 492 2, 382,843 862,000 4, 606, 298 61, 399 Tax Number of returns $18, 760 204, 445 238, 296 88, 799 468,802 3,752 Gross income * $575,565 1,610,406 2,042, 853 1,263,766 7,453, 505 120,826 Deficit $28,260 120, 432 173, 977 73,028 726, 248 11,498 ^Inactive corporationsNo income data reportedNumber of returns 2 11 )4 a 11,569 I 7,331 2,468, 282, 987 270,829,232 28,017,073 3,839 402, 692,499 47, 748, 712 399 11,127 10, 679 10,545 i 9,920 j 9,618 9,223 8,710 I §'432 I 7,070 6,734 6,931 6,523 6,278 6,183 5,771 5,386 6,393 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 3,703 3,629 .3, 614 3,397 3,340 3,040 2,939 3,046 1,695 350, 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, 709,458 354 316 MANUFACTURING: Alabama _ Alaska _ Arizona Arkansas California Colorado Connecticut Delaware District of Columbia.. Florida.._ — Gross income 1 Corporations reporting no net income 43 11 30 403 71 83 28 36 119 4 19 206 32 45 22 16 51 25 O o CHEMICALS A N D A L L I E D SUBSTANCES $23,176, 554 $1, 083, 640 ft, 744 23 $1, 657, 650 $236,127 8,454, 906 14,105, 878 431,757,436 j 4,328,781 I 140,371,081 I 863,206,709 | 696, 816 13, 587,122 * 1,146, 350 1, 244, 345 48, 583, 472 127,121 131, 895 5,292, 780 35, 543 502, 042 10, 755, 672 6,820 114, 576 6 7 172 27 31 6 16 59 166, 011 5, 206,925 151, 552,193 422, 715 1, 635,163 3, 999, 621 369,041 1,991, 870 18,193 393,447 6, 002,135 77, 069 221, 319 261, 860 74,339 411, 840 394,057 4, 785,460 97, 870,106 87, 689 l,115,822j 1 4 25 12 7 Georgia.. Hawaii.. Idaho IllinoisIndianaIowaKansas 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. Total S u m m a r y for preceding years 2 1928 1927 1926 128 6 3 612 147 86 56 81 89 37 119 364 206 112 44 315 21 55 6 15 363 9 1,558 90 3 435 121 50 610 51 62 15 98 264 25 11 100 101 42 141 4 25,139, 926 2, 520, 284 78 4 2 352 89 46 32 813,712,211 57, 398, 279 13, 727, 716 26, 570,398 105,015,993 55, 444, 242 1, 798,171 59, 753, 690 149,993, 286 146, 897, 886 83,779,759 27, 213,104 147, 846, 517 4, 742, 267 4, 516, 841 14 73 173 112 62 29 182 10 26 2 10 202 6 845 45 659, 779 114,136, 696 2, 387, 236 3, 948, 944, 938 19, 912, 636 270 63 24 317 28 36 12 56 120 15 57 44 25 72 1 | | i | I 542, 991, 769 215,900,751 4, 451,108 872, 797, 078 18, 565, 907 16, 978,479 524, 881 30,920, 365 417,918, 087 9, 772, 737 683, 851 46, 394, 010 6, 694,457 16, 868, 753 37, 069,122 210,233 1, 469, 634 1, 090, 426 (3) 100, 498, 344 8, 942,000 983, 230 3,100, 212 8, 717, 656 2,170, 502 159, 727 6, 753, 272 11,139,843 28,166, 879 5, 265, 639 970, 388 12,973, 845 252,419 318, 761 (3) 116, 515 12, 648,116 195, 387 343, 946,191 790, 569 125, 721 119, 903 10,473,060 969,018 102,741 286,852 954, 717 224,896 13, 707 729, 334 1, 211, 613 3, 043,001 556, 909 102, 644 1, 386, 756 25, 254 30, 075 11, 744 1, 337,921 19,349 37, 533, 774 68,047 53, 840, 023 17, 693, 674 ' 214, 691 84, 784, 962 1,187, 228 436,134 64, 794 2, 347,473 34, 551, 222 1, 672,498 99, 307 1, 111, 441 547, 962 1, 923, 238 3, 372,446 (V\ \) 18,481 S9, 717 1, 310, 552 17, 234 9, 259,483 125, 837 37, 716 9,272 247, 779 3, 755, 631 181, 739 10, 046 181, 061 50, 854 206, 640 358, 943 46 2 1 229 51 29 18 27 37 16 34 164 81 41 11 118 10 25 4 5 141 2 G38 41 2 152 53 20 267 20 24 3 37 134 6 5 41 43 16 55 2 1,299 7,505 4,073 | 9, 550, 544, 726 911, 512, 070 98,124, 032 2,998 7,501 7,229 7,286 4,231 i 3,960 4,076 8, 772,465, 670 5, 799, 331, 331 7, 322, 286, 642 848,126, 502 495, 857, 272 785,155,156 99, 001, 700 64, 766, 664 102, 963; 663 2,820 2, 892, 3,210 9,149,105 I () 2 504.214 409, 812 232, 699 381, 079 280, 744 1, 039, 948 57, 672 281,751 5, 718, 206 800,100 340, 508 167,177 1, 309, 833 213, 210 286, 624 44, 207 174,235 Z, 399, 914 43,428 556 4, 678, 049 2,158, 938 13, 255,438 4, 294, 722 14, 880,074 701,102 12,878, 987 53,069, 515 6, 746,115 2, 291,423 2,010,159 14, 075, 064 4, 094, 748 1, 417, 636 36, 620 193, 609 20, 247,300 (3) 136, 621,161 5,103,449 (3) 39, 378, 923 36, 358. 215 1, 746, 850 47,089, 808 1, 256, 363 2, 761, 637 10, 504 16,754,490 56, 749, 357 64,344 144,190 10,134,293 1, 351,091 3, 261, 665 1,360,085 (3) 261,160 13, 712, 214 359,061 (3) 2, 378, 293 1,486,923 93, 669 6, 711, 317 269, 813 134,061 6,172 2,157,010 3, 812,108 12, 517 15,124 387,128 247, 338 192, 043 243, 678 (3) 93, 095 737, 015,934 56,976,431 | 778, 525, 650 1, 969, 078,193 768,152, 970 1 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. 2 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. States grouped to conceal identity of taxpayer. 3 326, 605 4 (3) () 59, 789, 254 110, 369, 015 69, 278, 994 31 7 11 6 6 4 12 27 13 9 4 15 1 4 20 1 75 4 1 o 13 02 26 3 o o 1 2 14 1 14 1 434 450 377 CO TABLE 17.—Corporation returns for 1929, by-States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued CO I—i M A N U F A C T U R I N G : CHEMICALS AND A L L I E D SUBSTANCES—Continued Corporations reporting net income Total number of returns Number of returns States and Territories Summary for preceding years—Continued. 1925 1924 1923 1922 1921 1920 _.. „._ 6,962 6,601 6,317 6,117 5,924 5,826 3,951 3,640 3,472 3,512 2,502 3,047 Gross income * $6,475, 023,641 5,157,013, 861 4,803, 667,811 4,984,114, 018 2,117, 210,866 4, 538,095, 276 Net income $623, 277,471 466,184,064 419, 583, 646 461,221,420 158, 217, 289 441, 369, 660 Corporations reporting no net income Tax Number l of returns Gross income $78,393, 092 56, 649, 624 49,426, 373 54,056,120 29, 597,862 98,163, 376 3,011 2,961 2,845 2,605 3,422 2,779 $590, 300, 778 733,143,717 1, 304, 388, 021 727,162, 737 1, 761, 669,436 1, 027, 030,330 Deficit $82, 352,169 76,309,159 94,157, 796 66,158,378 132, 881, 065 96,439, 756 Inactive corporationsNo income data reportedNumber of returns — o CO MANUFACTURING: STONE, CLAY, AND GLASS PRODUCTS Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of ColumbiaFlorida Georgia Hawaii Idaho Illinois Indiana Iowa_ ___ Kansas Kentucky Louisiana Maine .---__ 39 $3, 000,346 $231, 973 $21, 514 18 17 224 53 68 12 14 54 | 68 ! 907,112 1, 487, 293 75, 352, 731 13.132, 614 4, 721, 489 5,250, 595 3,288, 914 360, 682 9, 799, 630 (3) 304, 258 93,101,105 41, 902, 556 10, 649,001 5,001,887 11, 424, 652 1,102, 038 776,114 55, 888 99, 681 11, 594, 525 2, 237, 391 204, 242 689,644 208, 385 3,904 7,681 1, 247,444 242,152 13, 035 73, 823 22, 084 875,191 (3) 40, 757 11, 678, 734 4, 645, 747 1,553,510 970, 781 1,105,271 50.139 99,671 87,125 (3) 2,614 1, 223,178 492, 558 161, 263 98,253 104, 454 1,399 9,394 2 I 11 ! 342 | 162 80 41 71 31 19 10 121 I 26 | 36 I 14 ! 41 ! 2! 8 1 185 94 I 40 ! 25 35 18 $1,584,368 3 147 55 22 15 30 12 $248,104 ; 26,408 479,743 10,309,044 ! 681,607 2,600,906 : 753,477 212,099 1,339,903 1,840,339 39, 925 54, 048 1,647, 547 31, 907 34,643,517 4,178, 768 1,468,586 ; 530,397 1,410,029 457,683 3,317,907 8,523 2, 872,121 457, 032 129,113 264, 923 158, 247 153, 461 316,407 7 1 18 201, 569 18, 975 337,182 425, 787 10 13 18 1 O Maryland Massachusetts Michigan Minnesota __. Mississippi Missouri... _.. Montana Nebraska Nevada __. New HampshireNew Jersey New Mexico._.__. New York North Carolina... North Dakota Ohio.. Oklahoma Oregon Pennsylvania.. Rhode IslandSouth Carolina South DakotaTennessee Texas. Utah. Vermont Virginia Washington West Virginia.. Wisconsin Wyoming States grouped 3 Total Summary for preceding years 2 1928 1927.-.. 1926 1925 _._. 1924. 1923 1922 1921 1920 1 2 8 164 161 100 25 128 13 34 1 11 301 8 647 64 10 425 32 47 515 13 28 17 58 102 22 70 94 84 92 146 41 78 81 61 13 64 7 20 1 7 155 1 321 18 6 251 22 19 287 9 13 9 31 52 15 49 44 45 58 85 16,091,555 35,484, 397 29, 515,100 16, 036, 544 828, 710 35,113, 298 488,186 3, 964, 918 (3) 1,138,686 63,884, 012 (3) 258, 562, 066 5, 052, 996 363, 918 193,119, 263 2, 953, 937 3, 221,116 314, 687, 590 919, 540 1, 368, 677 344,377 15,698, 817 18, 735,802 2,317, 845 7, 885, 428 4,478, 794 7, 537, 074 55, 533,570 11,773,482 389, 697 433, 956 4,816 2,572 4,852 4,682 4,606 4, 454 4,356 4,201 3,890 3,681 3,662 2,676 2,587 2,762 2,753 2,735 2,880 2, 459 1,998 2,661 165,805 797, 340 438, 639 236, 925 5,481 467, 406 2,734 24, 281 (3) 2,801 544,849 1, 389,486,368 1, 590, 332 7,428, 723 4,159, 835 2, 273, 960 72,136 4,482, 844 42,181 260,550 (3) 46, 662 5, 419,294 (3) 30, 891, 548 465,121 18,621 19, 702, 579 157, 979 316, 953 37, 617, 555 41, 575 116, 321 27, 292 853, 249 2, 324,148 345, 485 297,157 268, 769 876, 951 6, 449,301 516,476 153,144 69, 727 163, 646,396 17, 267, 685 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, 895 172, 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 19, 770, 019 20, 563, 697 25, 542,126 22, 852, 708 19,151, 889 22,113,441 14, 937, 925 12, 031, 628 37, 359, 624 3, 294, 465 48, 368 755 2, 088, 434 13,208 31, 725 4, 044, 005 2,508 10, 833 1,119 81,268 234, 633 35, 222 20, 498 18, 021 89, 096 695, 537 37,162 15, 726 1,759,016 ! 9,245,901 | 4,459,623 I 2, 041, 072 I 454,263 ! 18, 798, 698 j 135,041 ! 627,781 j 236,469 | 2,075, 049 I 715,800 | 256,083 i 126,285 { 1, 370, 294 ! 2, 912 ! 62,463 ! 1, 989 j 28,254,632 ! 276,314 1,295, 404 60, 730, 941 121, 932 815,181 94, 898 3, 834, 774 3, 384, 458 281, 531 2,344, 980 | 3, 058, 090 I 1, 874, 097 I 2,319,374 | 1,643,655 i (3) ! 91, 689 265, 729, 926 | 7,234 1, 524,067 34, 740 4,357, 651 334, 905 (3) 3,931, 033 20,931 107, 201 7, 877, 978 3,964 157,466 18,268 450, 924 594,162 6,558 424, 033 383, 972 180, 943 475,059 161, 994 (3) 15, 697 33,438, 647 j 1,933 ) 1,876 1,844 1,701 1,621 1, 321 1,431 1,683 1,001 259,910,841 I 243, 350, 016 | 164,876,462 156, 780,115 166, 464,366 110, 289, 948 148, 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 4 131 5 304 44 3 169 6 24 200 3 15 8 26 41 6 20 47 33 26 52 208,953 I 16,257,114 I 81, 073 i 31,834,671 | 3, 538, 082 I (3) I 15 2 22 2 1 5 4 4 CO 3 3 o 255 O 243 219 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. States grouped to conceal identity of taxpayer. CO CO TABLE 17.—Corporation returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued CO MANUFACTURING: METAL AND M E T A L PRODUCTS Corporations reporting no net income Corporations reporting net income States and Territories Total number of returns Number 1 of returns Gross income Net income Tax Number l of returns Gross income Deficit Inactive corporationsNo income data reportedNumber of returns GO Alabama. AlaskaArizona 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 105 18 20 910 133 654 41 35 73 106 8 16 2,358 645 276 92 159 90 72 214 1,244 1,224 379 24 634 26 83 7 62 1,090 6 3,625 $54,413, 697 11 504 66 443 23 14 31 68 6 7 1,503 397 167 50 41 146 722 778 228 13 371 12 50 1 39 691 3 2,118 41 1,033,195 3,342, 791 305,143, 580 13,954,990 497,046, 922 74,129,252 2,607,423 2, 314,907 24, 369,046 6, 341,091 1, 544,108 2,005,588,436 392, 733,999 115,050,620 17, 713, 786 62, 301,659 6,657,052 6, 708,924 78, 717, 421 546,417, 647 5, 373,325,394 96,437,127 1, 614, 596 214,193, 761 583,904 12,896,121 (3) 8, 338, 290 632,257,327 (») 5,182,961, 297 9,317,890 $6,072,814 $651, 393 66, 901 172, 322 37,162,307 897,069 56, 656,140 5, 654, 558 133,148 184,114 1.995, 500 546, 587 111, 936 250,949,299 33,065,841 16,830, 288 1, 554, 521 5,906, 610 419,007 443, 891 6, 048, 701 73, 785, 573 494, 434,670 10,620,064 88, 718 20, 653, 677 45,998 671,512 5,470 16,684 3,890,595 84,255 6,039,500 615, 753 11,449 13,206 204,110 59,445 11,130 27,161, 686 3, 538, 530 1,818, 251 155, 281 632,003 30,184 38,139 626, 651 7,388, 703 44, 365, 326 1,111,650 6,592 2,186, 044 2,108 63,945 1, 248,887 78, 507, 305 127, 623 7, 989, 470 541, 368, 289 618, 554 59,124,773 59,468 46 354 51 186 16 16 37 35 2 6 768 222 79 38 68 37 24 63 484 402 113 10 224 8 29 2 22 366 1 1,373 46 $21, 328,206 $2,057,026 81,725 712,329 27, 790, 292 2,264, 225 59,083,t>51 8,190,180 497, 512 1,189,315 5,202,815 (3) 40,139 189,147,468 78, 512, 695 9, 301,377 2,873,294 15,419,186 5, 340,118 3,217,155 11,976,520 80,918, 038 337,091,686 8,684,801 430,285 47,093,060 317,717 1, 572,289 (3) 2,086,005 82,072,805 7,679 80,176 3, 650, 562 317,660 6,496,064 812,878 147, 968 168, 504 423,440 3 () 13,212 15,863, 745 8, 204, 301 992,490 491,117 772,489 751,283 279, 554 484,640 7,110,963 26, 529,134 1, 247,752 57,660 3,367,342 31, 444 182,467 (3) 576,575 8,494,011 (3) 30,263,806 586,461 331,900,071 4,272, 305 H 52 16 25 2 5 5 3 3 87 26 30 4 3 5 7 5 38 44 38 1 39 6 4 4 1 33 2 134 1 I m o 3 o o 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 . S u m m a r y for preceding years2 1928 1927 1926 1925 _ 1924 1923 1922 1921 1920 15 2,101 122 157 1,969 318 34 13 134 249 50 53 117 771 1,393 74 79 1,199 211 12 8 85 163 33 42 70 172 64 506 5 817,968 2,046,912,859 33,973,328 11,937,974 3,008,614,439 164,761,089 821,915 777,986 35,738, 732 65,426,467 5,317,927 23,137,899 14,251,297 30,245,077 218,475,862 714,296,556 268,843 156,625 60,492 227,962,565 3,616,914 1,165,643 270, 591,156 15,176,876 35, 249 37,778 3,816,804 9,829,404 420,897 3,179,583 982,693 1,672,653 19,508,885 86,753,904 25,534 15,038 4,913 24,006,579 328,798 111,119 28,813,158 1,597,872 1,761 3,302 386,234 1,041,553 38,333 342,463 92,524 133,445 2,127,901 9,431,933 1,682 4 674 44 59 688 103 20 4 42 79 12 11 43 118 22 225 1 37,858 319,168,325 2,023,778 4,633,200 213,733,629 17,523,781 1,407,495 39,386 4,458,228 5,095,580 311,210 1,124,242 3,485,815 7,301,306 1,683,013 45,775,448 1,966,590,469 9,493 19,628,815 554,433 579,672 18,687,316 2,006,340 134,314 2,859 541,021 452,471 194,762 172,587 478,313 1,182,647 274,277 4,712,525 (3) 38,967 170,113,215 2,326,046,807 2,928,373, 358 1,792,082,323 1, 774, 903,980 1,991,001, 583 1,361,816,485 2,247,107,674 3, 760, 766, 301 1,624, 781,989 254,974,584 241,305,137 192,574,301 201,444, 799 244,779,005 178,080,576 272,040,309 666,001,897 136,757,073 180,911 700 21,047 I 12,864 22,125,989,096 2,291, 766,869 236,493,687 7,292 20,695 I! 20, 379 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 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 1,910,003,535 1,501,273,734 1,803,444,045 1, 756, 753,137 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 8,227 8,065 8,769 8,943 6,072 7,477 10,068 4,996 5,468 10,135 5 34 4 19 82 4 2 1 7 7 7 40 891 ^ 964 £j O Ul ::::: o S o o MANUFACTURING NOT ELSEWHERE CLASSIFIED 24 $1,959,467 $11, 221 13 $133,133 8 Alabama Alaska - . .- . 4 10 Arizona 1,438,844 104,518 16 4 9 10,505 Arkansas . _ 40,527,679 4, 591, 274 363 149 166 465, 750 California 2,977, 755 81 106, 740 37 29 4,347 Colorado 49, 586, 327 Connecticut^ . _, . . „ . 194 87 8,069, 524 83 878,844 7,859, 488 18 12 741,075 5 79,418 Delaware 492, 322 17 4 16,430 11 District of Columbia 223 1, 455, 944 51 15 62, 795 24 Florida 3,426 5, 729,209 50 29 244, 480 Georgia _ __ 19 17,633 1 Hawaii 1 (3) (3) (3) 7 2 Idaho 2 1 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. J Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on * States grouped to conceal identity of taxpayer. $1,281,100 $73, 691 3 17, 692 745, 321 18, 236,121 899, 273 22,464,195 2, 565, 275 404,160 761,191 1, 734, 887 19,020 87, 429 2,466, 441 171, 636 2, 763, 382 172,334 78,168 241,838 97, 262 Q 8 pp. 404-407. 3 48 15 24 1 2 12 2 3 CO TABLE 17.—Corporation returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued CO MANUFACTURING NOT ELSEWHERE CLASSIFIED—Continued Corporations reporting net income States and Territories Illinois Indiana Iowa Kansas Kentucky __ Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska... Nevada New HampshireNew Jersey New Mexico..:—. New York.. North Carolina-.. North Dakota Ohio __ Oklahoma Oregon _. Pennsylvania Rhode Island South Carolina... South Dakota Tennessee Texas Utah Vermont Virginia Total number of returns Number l of returns Gross income 1,002 240 141 51 62 21 49 109 472 341 190 8 295 7 39 6 22 377 1,895 39 6 586 54 80 570 71 18 13 54 91 16 20 44 110 60 22 35 9 17 53 216 166 96 4 147 3 16 $307,355,643 49,526,050 11,191,818 9,465,348 8,892, 727 1,025,181 1, 773,131 25,270,976 83, 746. 635 124,112,696 26,133,086 667,496 87, 356, 644 58,006 2,279,011 Net income $23,265,059 4,840, 986 708,430 589,876 1, 203,606 89,960 88,642 4,112, 323 9,037, 772 14, 987, 746 2,003,777 3, 748,860 7,815 199,939 Corporations reporting no net income Tax $2,404, 565 481,003 62,096 60, 716 129,290 8,647 6,950 54,528 933,834 1, 595,178 197,080 2,814 365, 632 391 19,413 175 3,029,086 101,822,815 104,065 6.116, 226 10,269 575,059 975 19 539, 533, 780 5,212,040 68, 305,895 282,926 7, 250, 587 27,021 326 21 28 139, 968, 759 4,599,238 2,291,277 173,839,153 4,108,116 408,021 436, 790 6,752,500 7,284,351 731,290 1,220, 744 5,248,099 10,938,294 161.155 169, 563 18, 733,895 313,137 21,063 26,131 497,757 556,575 50,647 55, 545 387,961 1,140,279 10, 237 13, 237 2,069, 345 28, 792 1,290 2,138 46, 511 53,342 4,605 2,805 38,545 Number of returns Gross income * Deficit Inactive corporationsNo income data reportedNumber of returns 1,959 362, 448 67,898, 397 $11, 571, 679 2,680,881 506, 779 341, 041 147,372 38, 644 171, 796 692, 320 2,931,175 3, 830, 620 455, 294 12, 675 1, 212, 615 733 199, 394 625 72,077 10, 650, 435 60 30 39 8 5 3 15 10 23 41 32 1 26 1 8 3 1 27 135, 738, 639 1, 396,834 18, 555 67, 726, 784 921, 420 857, 333 27, 704,108 4,479,468 281, 420 17, 587 2, 485, 591 1,983,940 412,376 1, 713,188 805,515 23,199,953 93,191 11, 379 10,132, 617 594,849 104, 511 3, 257,847 610,981 39,832 837 93, 078 365, 337 120,396 160,662 112,012 99 2 2 35 5 26 48 14 416 100 42 21 22 9 17 46 233 134 62 3 122 3 15 3 12 175 $110,942.180 25,061,597 2,275, 971 2,762,367 1, 576,278 486,426 821 18 4 225 28 26 234 31 11 3 24 49 5 6 16 6,020,838 26,101,134 14,646, 456 6,846, 312 37, 504 11, 577, 363 254 3 o m o o o 174, 439 459,433 1,984, 891 (3) 4,687 188, 335, 041 10,601 2,802 186, 401 55 12 117 1 3,995 3,220, 604 6,192, 464 23, 553, 323 (3) 77, 249 3,880, 411,182 93 19, 267, 463 3,477 20, 675 585,156, 712 237,657 160,674 1,265, 646 (3) 35.044 82, 283, 859 4,274 4,108 4,681 3,676 3,926 6,664 5,981 4,266 5,935 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 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 3,556 3,417 4,074 2,570 2,846 4,523 4,844 6,026 3,899 455, 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, 710,274 657 581 $3, 766,074 $29, 224 56 $373, 707 111 $6,190,179 46 Alabama 6,483 123,234 4 5 \laska 14 871,815 281,116 21,686 2, 649,619 21 41 Arizona _ _ __ ._ 1,270,182 15 42,586 571,259 10 1,887 28 Arkansas 31,811,196 287 786, 969 8,271,622 89,634,668 364 718 California _ _ 3,853,132 49 14, 214 253,743 5,250,864 129 56 Colorado 14,920,593 153 240,081 2,685,018 48,402,424 421 246 Connecticut. . __ 4, lOfc, 398 18 278, 437 2,579, 719 14,459,122 43 69 Delaware 8, 785, 490 33, 723 581,333 12,358,563 68 82 162 District of Columbia 9,931,075 177 28,121 650,902 9,559,592 156 386 Florida __. _ . .._ 2,837,873 61 76, 249 930,649 8,193,928 79 148 Georgia 365,286 6 66,440 636,376 5,442,451 17 24 Hawaii _ 259,167 7 18, 253 176,320 1,013,579 12 25 Idaho 69,468, 698 552 2,120,851 21,291,613 250,093,160 795 1,442 Illinois _ 141 10,907,175 162,405 34,354,804 2,103,597 225 419 Indiana 5, 693,182 331, 287 25,688,496 3,233,761 99 170 44 Iowa 1,760, 662 30 9,226,623 1,235,232 126, 583 40 77 Kansas. . 4,196,419 60 21,159,042 1,835,694 178,057 95 168 Kentucky 9,438,494 89 13,042,863 100, 783 1,117,286 93 199 Louisiana _. _ _._. 41 2,251,055 5, 673, 514 17, 756 318,814 76 126 Maine 6, 336,538 109 262,338 34,991,974 2,823,667 153 306 Maryland 32, 793,166 354 818,334 131,721,270 8,859,377 528 916 Massachusetts 31, 499,988 267 102,383,159 672,008 7,326,167 379 692 Michigan 8, 920, 663 118 283, 322 3,298, 577 35,427,366 190 356 Minnesota 1, 451, 342 19 1,376 1,289,623 81,752 15 40 Mississippi. __ 62,648,952 219 333,385 40,239,131 3,832,476 337 621 Missouri 12 249,940 199,136 15, 587 1, 772, 758 25 43 Montana _. _ 1 2 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. 3 States grouped to conceal identity of taxpayer. $577, 251 9 1 6 3 67 24 22 8 12 53 8 1 6 95 53 27 7 13 17 9 44 34 46 48 6 65 6 Washington West Virginia Wisconsin. Wyoming States grouped 3 __ _ Total S u m m a r y for preceding years 2— 1928 1927 _-_ 1926 1925 1924 1923 1922 1921 1920 _ 134 25 286 3 43 7 128 1 8,269 8,487 8,106 8, 755 6,246 6,772 11,187 10,825 10, 292 9,834 1, 531, 491 643,046 8, 960,676 36 6 41 1 797 CONSTRUCTION 61,029 145,750 3,764,210 429,123 948,551 210, 297 696,317 1,660,057 394,010 25,279 66,490 5,699, 798 1,076, 696 262,571 280, 654 400,156 904,560 301, 300 696, 441 2, 647,440 2,521, 077 658,426 179,106 1,502,016 . 76,044 I I CO 2 o o CO TABLE 17.—Corporation returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net 00 income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; 00 also grand totals for prior years—Continued C ONSTRUCTION—Continued Corporations reporting no net income Corporations reporting net income Total number of returns Number of returns States and Territories 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 Summary for preceding years *— 1928 1927 1926 1925 1924 1923 1922 1921 192O._ _ _ . . Gross income 1 Tax Net income Number of returns Gross income * Deficit Inactive corporationsNo income data reported— Number of returns $52,271 1,232 2,578 574,449 10,371 3,960,953 89,966 6,380 785,926 626,863 43, 305 2,152,583 39,271 6,550 18,810 38,596 406,013 29,640 503 274,435 47,674 54,231 272,567 4,391 27 5 5 562 3 2,382 67 10 475 89 89 463 53 35 15 54 152 18 4 72 120 50 171 9 $3,831,862 1,590,295 142,529 42,978, 392 149,722 241, C95,230 5,315, 289 663,976 46,860,021 9,533,001 5,193,903 46,909,683 3,276, 257 2,265, 794 1,686,391 6,595, 766 9,096,530 2,047,359 266,900 3,578,144 7,861, 658 3,753,878 14, 223,721 340,215 $402,062 23,364 6,627 3,849,753 30,582 21,824,399 498, 731 30,907 3,768, 877 1,043,684 744,016 5, 755,017 338,375 216,116 32,472 1,286, 591 1,413, 781 96,645 21,432 282,858 1,006,930 306, 607 878,667 23,001 3 2 3 105 2 406 9 8 32 35 27 73 11 7 6 13 25 8 1 15 34 7 65 2 178,375,818 16,518,914 7,896 790,254,071 70,066,143 1,589 170,905,881 171,159,963 162,569,003 156,490,708 132, 704,218 112,003,914 91, 724,158 67,335,368 113,552,012 17,175,226 20,078,238 19,146,036 17,580,920 13,911,675 11,438,833 9,652,388 13,594,886 33,170,762 7,117 6,281 6,695 5,637 4,475 4,400 4,373 4,320 2,950 661,088,717 642,410,274 528,547,998 391,554,860 425, 624,680 469,915,480 415,529,862 491,693,680 361, 704,293 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 1,474 1,257 78 15 26 1,422 10 5,482 135 34 1,186 285 221 1,104 142 61 38 150 400 69 12 185 312 127 589 22 48 8 18 755 5 2,694 59 16 679 161 105 568 78 19 17 83 223 43 7 98 158 70 353 11 $8,335,199 888,358 1,021,113 105,629,979 1,935,352 574,554,617 7,993, 780 1,198,054 158,867,437 50,210,859 8,703,180 268,073,145 9,841,938 2,398,105 1,939,027 18,727,647 48,635,951 4,347,735 270,927 16,371,872 13,650,535 10,040,987 66,225,452 855,941 $607,511 22,469 70,006 6,958,335 101,811 43,391,789 917,239 94,647 8,967,713 6,442,165 606,161 20,983, 749 600,496 113,875 213, 388 597,446 4, 499,527 451,192 17,399 2,809,400 876, 203 667,808 3,248,920 89,846 19,947 10,462 2,291,630,455 18,770 17,609 16 770 15,338 13,176 12 551 11,370 10,361 9,960 10,179 10,071 10 075 9,701 8,701 8,151 6,997 6,041 7,010 2,317,186,317 2,413,183,931 2 287,547 857 1,914,4&4,247 1,784,698,994 1,753, 796,470 1,350,514,102 1,281,614,507 1,875,949,811 . 55 H O CD 2 o o TRANSPORTATION AND OTHER PUBLIC UTILITIES 239 83 $9,497, 649 Alabama $12,899,250 $166, 393 128 $1,742, 767 3 Alaska 50, 838 693,610 117,335 7,653 23 20 Arizona 36 4,635,556 7, 296, 839 89, 572 888,112 99 47 Arkansas 5,145, 290 18, 654, 658 55 229 159 227, 286 2,417,738 70,045,015 California 376 509,188,520 10,284, 729 94, 957, 774 998 515 Colorado 95 116,935,244 1,479,242 13,619,189 259 ]14 3,385, 839 Connecticut 74 257,807,820 39,174, 070 4,265,918 277 188 10, 537,701 19 Delaware 147,980,159 23, 704,158 2,393, 798 72 42 4,121,647 District of Columbia46 275,428,560 30,623,455 3,360,484 111 54 25,555, 936 Florida 134 16,437,673 3,035, 776 306, 522 292 111 5, 591, 496 Georgia 29,953,584 4, 756,141 486,054 91 309 198 210,008 21,193,810 497, 399 9 Hawaii 4, 563, 691 43 32 327,184 31 Idaho 810,823 6,825 7,316,998 129 67 203, 719,780 443 Illinois 189, 705,194 1,877,571,391 20,058,043 1,370 755 26, 032, 549 5, 209, 371 206 Indiana.. 33, 987,622 505,375 613 353 5,576,944 200 16,842,098 Iowa561,014 704 394 27,769,216 90 8,491, 604 Kansas 10, 786,232 401,876, 681 98, 587,090 375 260 7,532, 374 Kentucky 2, 238,891 101 187,234,089 20, 615,336 327 175 65, 386, 720 303, 541 104 26,884, 564 3, 293, 652 Louisiana 349 212 1, 294,030 7, 543, 332 88,626, 981 12,118,632 78 Maine 339 224 5,024,148 6, 657, 790 368,017,724 45, 882,872 Maryland 81 257 139 7,115,029 33,051, 960 690, 753,897 73, 699,926 Massachusetts. _ 256 755 449 4,568,765 44,432,805 269,938, 750 43,497, 939 Michigan 189 529 280 3,366,181 53,888,422 437, 221,865 31,406, 769 135 Minnesota 506 314 1,333,819 11,446, 736 1,401,011 118,685 44 Mississippi 217 158 553,829,144 30,005, 061 51,239,430 5, 551,270 208 Missouri 633 343 1, 793, 033 2,154, 507 376,388 31, 721 60 165 79 Montana 6, 595, 732 20, 523, 690 3,873,501 64 381,865 Nebraska 304 227 605,852 1,075,261 97,480 3,915 18 Nevada 47 23 2,902,787 1, 257,167 797, 716 77,605 28 New Hampshire 94 62 459, 787,285 17,022,155 69,350, 628 7, 510,753 248 New Jersey 737 447 1, 672,465 441,162 248,061 19,853 21 New Mexico 71 36 5,856, 610,802 455,851,481 744,587,668 78,776, 871 1,441 New York 3,732 2,044 144,520,412 3,123,834 22,093,117 2,399,449 144 North Carolina 387 198 2,738,374 648,414 187 97 164, 799 5,908 61 North Dakota 296,248,748 39,753,444 7,751,324 337 Ohio 71,533,328 934 548 80,315,831 28, 224,453 1,908,274 181 17,853,194 Oklahoma 467 246 34,065, 528 35,581,950 331, 293 156 3, 568, 764 478 236 Oregon 47, 234, 547 1,544,832,183 22,509,117 421 207,299,028 Pennsylvania 1,620 1,032 16, 639,047 450,821 42 2, 605, 623 4, 291,329 119 67 Rhode Island 43, 559 110 2,125,884 3,518,703 533, 391 South Carolina 256 110 52,346 59 794,412 3,412, 550 576,176 South Dakota 211 131 6,084,190 79,131,618 11,962,949 1,257, 755 108 Tennessee 335 188 185,542, 559 2, 782,027 527 85,913,183 27,568, 873 Texas 1,286 684 17,449, 513 216, 093 4, 622, 214 2,074,566 48 Utah 152 71 1,980,404 9, 744,844 419, 915 30,183 15 Vermont 80 60 336, 693,614 74,364,175 89,834,566 9,853, 796 141 386 201 Virginia 1 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. 2 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. $2,328,503 5,198 12,005,598 cno qoq uUo, yoy 10,030,485 958,439 449,680 385,843 577,661 3,710,236 893,463 50,478 97, 259 18,012, 632 3, 875,166 2,034,888 1,187,119 1,659, 568 6, 341,037 7,841,000 958,089 3,091, 577 17,441,232 2,395,505 154,880 3,236,418 422,112 387,180 86,605 205, 224 2,208,384 133,727 40,285,169 550,507 87,693 8,968,462 1,824, 716 3,067,670 7, 260,889 500,110 1, 219,475 316,071 726,898 7,901,043 710,154 4, 713,950 4,442,535 28 16 15 107 50 15 11 11 47 20 2 31 172 54 110 25 51 33 37 37 50 60 57 15 82 26 13 6 4 42 14 247 45 29 49 40 86 167 10 36 21 39 75 33 5 44 H1 o Ul J O o CO CO TABLE 17.—Corporation returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued to o TRANSPORTATION AND OTHER PUBLIC UTILITIES-Continued Corporations reporting net income States and Territories Washington West Virginia Wisconsin Wyoming Total Summary for preceding years 1928 1927 1926 1925 1924 1923 1922 1921 1920 Corporations reporting no net income Total number of returns Number of returns Gross income 1 793 264 716 76 459 154 440 43 $60,193,151 7,581,978 24,638, 656 1,334,633 $5,861, 615 1,264,951 3, 616, 253 160, 556 $558,896 109,940 347, 013 9,940 23,951 13,614 15, 584,026,106 2,092,654,007 222,483, 396 7,994 1,500,004, 225 190, 691,867 23,662 22, 912 25,100 23, 613 22,431 21,113 20,511 19,105 20, 599 13,882 13,855 15,444 14,862 14,565 14,269 13,690 11,831 12,922 14, 263, 775, 359 12,844,090, 391 13, 518,652,542 10, 952, 508, 305 9,099,039,8)2 9,280, 705,456 8, 098,069,972 7,187, 369,107 7,775, 205, 644 1,813,087,549 1, 588,880, 061 1,723,398,621 1,468,692, 774 1, 232,012, 201 1, 257,409, 896 979,263, 568 821,871,454 829,130,927 211,681,433 210,877,896 228,662,641 186,313,840 148, 278,140 150, 998,913 119,480,757 101,021, 765 98,623,106 7,422 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, 299 173,169, 774 197,472,427 120,174,173 134, 744, 529 137, 753, 364 125, 649, 787 196,480,421 323, 368, 793 150, 505,207 Net income Tax Number of returns 258 207 26 9,656 8,751 7,866 6,844 6,821 7,274 7,677 Gross income l $23,489, 257 1, 990,106 3, 312, 739 932,015 Deficit $2, 711,435 505,915 641,694 583, 356 Inactive corporationsNo income data reported— Number of returns 76 24 2^43 gjj 2,358 2,075 1,361 42 425 838 4,558 1,822 2,212 313 673 2,502 1,912 232 566 9,129 728 32 300 568 2,652 1,087 1,411 221 389 1,106 1,158 130 397 5,454 $175, 985, 663 3, 621,029 82,435, 397 170, 752,190 1, 720,337, 733 250,040, 709 376,968,410 100,460,248 164,120, 710 186,833,896 290,338,978 62,609,270 70, 735, 725 3,638,005,488 $4,126, 373 127,962 3,489, 550 4,307,936 62, 799, 596 7, 641, 572 12, 341, 528 3,473,462 6,995, 507 5,733,992 7,770, 530 3,472, 720 1,962, 968 130,735,662 $286, 773 6,183 311, 963 329, 704 6, 251, 590 605,146 1,031,677 249,328 668,428 367,989 581,002 356,226 121,163 12,810,861 607 9 105 264 1,802 679 761 81 267 1,274 724 96 158 3,414 $78,976,047 655, 306 17,158,088 32,172, 525 393,906, 553 78, 972,306 107,687, 512 19,329,603 38,885,037 144,083,357 146,462,428 11,164,823 15, 971, 907 673,144,387 $4, 028,887 25, 708 627, 220 1, 959,281 19, 506,808 5,043, 723 4,825,853 1,260, 571 1, 657,250 11,001,402 5, 088,333 733, 764 488,139 31,605,126 S S° O hj :::::: 3 _T. TRADE Alabama Alaska Arizona Arkansas California Colorado __ Connecticut Delaware District of Columbia. Florida Georgia Hawaii Idaho Illinois-.. — - GO 26 1 20 6 104 56 40 11 17 122 30 6 11 261 o 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 Summary for preceding years 1928 1927 1926 1925 1924___ 1923 1922 1921 1920 3,149 2,555 1,652 1,585 1,946 1,138 1,447 6,055 4,087 3,158 1,947 1,700 1,154 1.006 1,209 712 856 3,314 2,494 2,080 956 618 4,712 1,019 1,561 2,805 183 369 4,584 703 1,097 117 217 2,744 316 222 24,515 2,240 1,271 7,032 1,778 1,581 5,919 13, 613 1,093 771 419 698 700 973 1,438 1,074 1,619 4,343 754 4,180 1,158 904 3,286 2,720 816 325 581 208 2,238 2,869 1,324 4,071 1,384 1, 698 2,512 379 268 829 510,009,368 483,474,834 381,999,342 243,788,780 416, 695,329 137,123, 621 1,437,811, 578 1, 497,313, 399 1,157, 237,108 862,275,365 142,280,863 1,362, 566,177 116,394,033 406, 014, 789 238,958, 524 42,262, 460 844, 782, 755 44,716,394 8,043,449, 784 208,281, 574 100,034, 097 2,152,425,229 313,663, 516 289,724,641 1,779,064,058 158,376, 747 104,469,127 102,491,751 378,829,481 1, 111, 531, 370 143,829,921 55,542, 550 342,791,354 471,511,458 189,978, 976 661,855,827 37,284,328 15, 741,155 13,309,031 Q 871 R^Q y, 01 x, ooy 1,278, 375 1,078,914 7,969,345 10,250, 770 4,113, 576 44,307,408 44, 909,752 51, 922, 775 28, 665, 243 3,864,789 42,636,405 4,354,127 11, 835,156 7,448,191 1, 216, 234 26,138, 802 1, 934,101 293,482,854 6,019,493 2, 548, 244 65,819,179 10, 080, 270 7,406,880 60, 218,020 5, 519, 282 2,344,181 2,923,427 11,114, 251 36,183, 306 4,412,053 1, 673,385 10, 557, 669 13, 289,343 C, 872,170 22,001,041 1,302,172 636, 650 816,471 300, 547 4, 528,060 4,190,730 5,065,808 2, 674, 524 274,983 4,057, 661 316, 301 1,048,123 792,347 84, 300 2,170, 987 160, 666 29,148, 979 445, 937 138, 311 6, 203,008 843, 991 616,185 5, 785,753 472, 972 139,037 177,692 960,863 3,013,028 350, 901 138,118 859, 614 1,081,331 559, 690 1, 871,922 79,303 OAQ COO 0U0, Ooo 1,082 687 473 534 685 382 515 2,633 1,491 961 320 1,750 269 430 59 144 1,762 83 10,354 1,100 429 2,761 566 607 2,453 326 706 342 608 1,534 220 111 818 1,050 477 1,417 103 178,318, 689 99,103,974 55,536,440 64,192, 405 128, 373,860 39,724,022 98, 660,017 493,949, 620 284, 043,090 213, 797,835 46, 038, 546 312,955,809 20, 211, 757 72,100,848 3, 761,390 12, 678, 221 252, 595, 539 11,065,075 2, 537, 603,670 131, 366, 757 32,100, 485 606, 551,943 152,624,876 85,096,082 452,136,487 54, 672,314 68, 574,073 35,462,355 150,918, 594 305,900,028 32,189,429 10, 634, 516 79, 555, 720 149,939, 577 65,103,090 126, 750,197 7, 589,509 6,791,495 3, 759,378 2,075,882 3,789, 515 6,026,255 1, 614,193 4, 776, 692 21,680, 832 14,480,624 7,378,404 1,922,895 14,979,099 859,238 2,997,473 327,380 629,047 13,323,018 557,209 119,500,032 5,979,135 1,074, 571 23,011, 704 5,084,785 3,379,848 21, 795, 537 2,728,632 2,442, 857 1,197, 540 36 121 18 142 132, 660 78, 606 34, 264,085,954 1,149,235,277 | 107,148, 648 50,483 9,230,446,718 419,398,227 3,571 129,766 122,360 112, 705 109, 588 105,323 i n n fi4fi AUU, OrtO 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, 246,862,101 1,156,870,205 1,165, 557, 562 1, 254,045, 996 lr 198, 585, 578 1,197, 926,069 1,014,012, 731 571, 945,297 911,173, 330 126,332, 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, 678 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 3,419 2,682 95, 683 88,179 78,885 1 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. 2 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. 4, 664,452 12,093,620 1, 533,014 639,153 3, 647, 060 5, 728,365 2, 769,636 6,020,897 286,695 120 168 25 45 52 44 76 108 102 117 18 157 47 34 7 8 78 11 548 47 88 91 54 70 180 26 34 32 38 89 15 287, 296, 264, 318, a Ul o o H 506,146 516,827 797,443 693,358 339,482,009 to TABLE 17.—Corporation returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued CO fcO to SERVICE: PROFESSIONAL, AMUSEMENTS, HOTELS, ETC. Corporations reporting no net income Corporations reporting net income States and Territories Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina Total number of returns Number 1 of returns Gross income 283 11 178 164 2,104 585 639 110 350 776 343 43 192 3,448 825 545 248 474 352 309 493 1,673 1,138 685 148 1,349 251 332 57 114 1,489 96 8,490 429 153 5 91 99 1,076 285 377 67 184 307 183 20 113 1,780 428 322 147 250 213 174 278 827 605 386 76 651 161 183 31 54 779 61 4,195 152 $8,610, 574 158, 772 4, 621,113 5, 754,977 199,653,234 14,687,075 30,896,228 18,968, 395 21,666,422 17,673,151 25, 798,119 5,124, 593 3,140,163 371, 772,134 36,759,474 16, 768,624 7,608,540 15,685,420 29,386,791 17, 383,821 28,218,238 130, 293,254 86,519,851 36,307,599 3,659,949 83,864,478 9,729,713 11,923,678 1, 731,889 2,483,154 74,125,803 1,894,054 1,235,740,566 10,846,754 Net income $657,390 22, 392 465,747 589,128 20,005,697 1, 245,857 2,841,362 1,051,817 1,697,733 1, 294, 738 2, 595,635 745, 752 32, 575,066 3,039,960 1,104,890 948,875 1, 501,159 2,279,276 1, 229, 772 3,151,884 13,929, 220 9,235,290 2,989,339 322,677 6,154, 517 1,441, 742 597,702 366,854 201,868 6, 754,908 217,813 145,760, 208 810,107 Tax $37,722 238 36,445 46, 723 1, 780,437 87, 209 235.153 98, 723 143,340 65, 571 244,964 50,845 15,150 3,124,124 241,852 71,909 77,832 121,994 192, 618 105, 810 291.154 1,347,619 847,727 256,856 20,379 129,401 33,834 33,603 11,912 584,347 14,089 14, 714,149 68,194 Number 1 of returns Gross income 112 5 56 53 831 193 222 33 131 365 152 19 49 1,348 302 149 71 152 114 96 156 771 438 221 59 536 61 128 20 53 611 22 3,835 220 $4,681,968 136, 599 2,281,070 1, 684,185 58,097,475 8, 776, 472 10,013,156 1, 612, 241 12, 565,040 20, 596,980 6,984,789 867, 328 809,814 128, 542,174 15,799,888 6,103,229 1,892, 780 5,930,113 9,027, 238 2, 589, 921 9,058, 961 52,483, 266 39,083,004 11,889,955 28, 510,283 2, 230, 475 5,061,985 614,990 2,187,340 37,405,555 345,080 445,870,931 7,010,464 Deficit Inactive corporationsNo income data reportedNumber of returns $427,977 23, 971 748,951 139,305 8, 790,266 1, 012,437 1, 078, 773 497, 561 1, 733,192 9. 786,825 726,785 48,429 89,099 15,999, 273 1,270,771 456.100 186.101 765,696 1, 248,911 280, 503 1, 205, 757 16,807,166 4,869,156 935, 248 449, 770 2,975,590 233,687 494,848 56,182 143,583 5,427,811 66,631 50,925,100 810,507 18 1 31 12 197 107 40 10 35 104 8 4 30 320 95 74 30 72 25 39 59 75 95 78 13 162 29 21 6 7 99 13 460 57 O Ui a o North Dakota Ohio Oklahoma Oregon Pennsylvania.. Rhode Island South Carolina __ South Dakota Tennessee Texas.. Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming — Total Summary for preceding years 1928 1927 1926 1925 1924 1923 1922 1921 1920 173 1,925 553 698 1,762 197 188 237 429 1,210 209 84 619 1,106 320 1,111 98 39,642 71 1,030 306 311 809 90 62 136 243 719 122 40 279 558 180 499 62 20, 230 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 82,379 4,976,922 761,276 954, 518 7,021,768 388,672 458,006 65,764 1,246,576 2,260, 752 207,224 149,693 859,202 1,633,313 495, 079 1,815, 507 125,995 314,426, 200 15,737 1,140,089,140 154,214,608 254,186, 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 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 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 85,028 9,978,286 2, 528,819 1,066,972 15,628,387 776,034 169,955 282, 573 1, 779,448 4, 505,148 1,085, 542 148,435 2,075, 226 2,468,805 954,694 2, 583,001 200,484 3,051,820,187 2, 784,160, 561 2,680,916,440 2, 283,167,734 2, 049,142,401 1,917,929,099 1,689,958,545 1, 312, 596,853 1, 656, 790,349 83 783 174 258 791 83 94 64 154 393 64 38 213 367 108 453 33 2,422 841,653 225,193 71,051 1, 537,166 66,471 6,453 13,533 151,376 310,957 89,386 8,074 171,664 171,731 75, 563 199,102 10, 235 29,632,299 1,058,970 117,725,085 19,588,214 15,185, 561 125,721, 004 9,168,853 2,831,804 2,922,779 20.388,309 49,162,146 8,155,524 1, 782,481 20,697,997 35,961,120 10,109,378 40,090,901 1,813,461 996, 237 46,455,646 5,777,715 8,047,647 49,430, 767 5,681,670 2,817,185 1,246,534 6,330,979 21,106,860 1,904,046 1,315,281 6,844,458 13,919,261 4, 747,923 18,205,473 617,773 19 112 73 129 162 24 32 37 32 98 23 6 127 181 32 159 3 3,675 3,303 3,047 M H Q GO FINANCE: BANKING, INSURANCE, REAL ESTATE AND HOLDING COMPANIES, STOCK AND BOND BROKERS, ETC. Alabama Alaska-Arizona Arkansas California Colorado Connecticut Delaware District of Columbia _ Florida _ _ Georgia Hawaii Idaho Illinois Indiana. Iowa Kansas Kentucky 1,451 28 430 745 7,012 1,925 1,874 914 614 4,852 1,614 230 420 6,195 3,381 3,074 1,814 1,358 766 20 211 526 3,535 1,008 1,175 502 321 1,197 968 141 244 3,598 2,202 1,686 1,180 956 $34,926,857 852,995 8,171, 753 16,421,232 792,983,956 51,893,996 383, 247,046 361,891,824 38,227, 559 31,975,471 44, 746,475 12,332,206 5,051,879 811,441,988 112,885,357 72,930,656 31,465,791 64,767,507 $6, 060,236 148,557 1,922,119 3,293,101 133,503, 841 6,537,387 55, 751,430 127,420,269 8,351,161 9,530,228 8,080,038 2,474,970 740,961 177,117,376 20,255,551 9,911,895 5,467,865 13,369,873 $487,645 10,506 161,124 239,176 13,668,537 520,045 5,814,991 13,906,496 826, 584 763,041 678,788 243,155 34,144 18,483,698 1,696,600 730,284 341,466 1,252,360 520 6 131 183 2,896 639 581 305 206 2,050 535 81 126 2,133 887 845 477 307 $9, 739,146 22,928 3, 268,870 9,946,443 414,039,673 78,492,997 80,129,446 11,914, 265 39,082, 741 25, 539,620 2,886,706 3,416,680 549,819,274 33,888,934 78,388,514 14,630,148 10,138,961 1 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. 2 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. $2,456,032 7,798 3,150,079 1,456,223 53,087,243 4,094, 722 8,658,379 27,774,454 3,820,771 35,057,032 5,963,545 952,238 576,262 71,608,814 7,042,389 9,799,593 3,639,327 1,958,537 165 2 88 36 581 278 118 107 87 1,605 111 8 50 464 292 543 157 95 3 a o CO to CO TABLE 17.—Corporation returns for 1929, by States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), andtaxpaid;number oj'returnsof'inactive corporations; also grand totals for prior years—Continued FINANCE: BANKING, INSURANCE, REAL ESTATE AND HOLDING COMPANIES, STOCK AND BOND BROKERS, ETC—Continued. Corporations reporting no net income Corporations reporting net income Total number of returns Number of returns States and Territories Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire.. New Jersey New Mexico New York North Carolina... North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina-.. South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Total __ Gross income i Net income Tax Number of returns Gross income * Deficit CO Inactive corporationsNo income data reportedNumber of returns 1,779 111 1,967 3,513 4,589 3, 630 610 5,591 840 1,701 181 299 8,519 266 40, 580 1,605 1,341 6,327 1,422 1,671 5,345 683 1,062 1,048 1,313 3,726 683 214 2,163 3,127 1,339 4,446 300 950 473 1,062 2,017 2,648 1,890 348 3,062 470 1,037 99 221 4,273 135 20,439 679 408 3,512 894 796 3,243 414 390 518 812 2,223 461 161 1,154 1,674 773 2,596 192 $46,216, 534 63, 774,355 222,331,806 627, 358, 544 283,163, 942 137, 989, 545 13,923, 291 190,888,111 13,993, 281 35,642,165 4,120,636 18, 710,322 577,987,597 3, 083, 273 3, 942, 571,476 40,446,379 7, 752, 042 391,019,801 37,485,913 30,069,864 655,738,358 39,133,353 10,069,667 9,348,213 48,590,450 142,874,004 36,661,183 10,242,334 58,672,029 105, 791,162 31,458,081 155,305,671 4,323, 249 $8,854,699 5,682,607 34,810,738 83,124,164 58, 290,148 20,467,174 1,991,687 33, 965, 723 2,424,409 5,382,604 922,295 3,723,217 165,868,131 488,445 829,186,479 5, 701,687 1,158,850 84,975,568 7,582,140 4,888,443 131,803,817 8,891,104 1,819,629 1,389,864 9,086,913 26,914,915 3,473,359 1,255,463 11,370,140 16,051,314 6,451,643 28,66.7,255 937,881 $724,153 545,489 3, 569,150 8,670,325 5, 750, 779 1,877,354 132,255 3,105, 752 173,471 369,301 79,154 363,363 17,396, 938 24,589 85,631, 094 495,154 66,179 8,471,907 609,206 388,720 13,775,978 897,664 135, 744 59,005 827, 784 2,369, 735 280,833 104,996 1,015,951 1,445,827 550,118 2,569,975 66,519 625 234 684 1,303 1,538 1,268 228 1,805 240 454 48 71 3,359 71 16,310 729 378 2,435 400 563 1,680 210 494 220 381 1,217 166 45 738 1,069 448 1,281 77 $40,122,138 18,937, 783 58,340,857 416,910, 319 166,366,613 66,012,454 9,555,005 116, 280, 701 5,445, 547 13, 555, 590 1,060,163 2,644, 349 143, 550, 712 1, 368,013 1, 505, 564, 522 19,649,588 5,927,331 161,705,674 22,055,695 17,081,945 250,933,323 25,536,466 18,950^437 3,963,892 26,027,065 75,768,604 9,578,604 12,227,429 15,240> 914 73,218, 768 14,163,864 48,313,591 1,729,153 $6,434,451 2,166,432 13,643,822 64, 052, 277 30,885,477 13,124, 917 992, 558 20,085,334 1,491,151 3, 735, 024 1, 749, 500 361,138 59, 531, 798 377,025 395, 399,502 5,877,083 2, 097,756 42,657,048 3,502,948 3,681,656 32, 576,179 3,298,421 2, 563,931 737,600 5,846,096 15,742,106 1,523,398 913,764 5,533,051 8,196,370 4, 732,647 13, 757,132 456,400 204 70 221 193 403 472 34 724 130 210 34 7 887 60 3,831 197 555 380 128 312 422 59 178 310 120 286 56 8 271 384 118 569 31 150,588 80,260 10,872,951,179 2,197,539,363 222,403,102 53,677 4,786,459,453 1,008,827,430 16,651 o CD O o S u m m a r y for p r e c e d i n g y e a r s 2 — 1928 1927 1926 1925 1924 1923 1922 1921 1920 ! I ! | | I I | I 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, 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, 296,805 933,304,119 213, 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, 407,046,374 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, 668,375,486 566,198, 998 566,176,909 528, 032, 344 456, 219, 050 460, 596, 529 410,813,152 397,660,887 363,165,913 293, 936,196 16, 294 14, 743 NATURE OF BUSINESS NOT GIVEN Alabama 99 5 $4,531 $23,353 11 $42, 532 Alaska • 3 1 (3) Arizona.-, 10, 314 2 QO o 36,193 () Arkansas 6 56 5,138 7 12, 578 5,979 California 130,308 $4,955 97 957 61 604,342 2, 963,934 Colorado 19, 703 430 23 22 130, 616 206,118 CConnecticut 28, 289 53 14 198 24 188,665 31, 752 Delaware 92, 061 9,254 134 11 9 120, 628 151, 749 District of Columbia6,200 111 11 74 6 42,772 39,104 Florida 50,019 1,735 839 23 44 284,508 288,649 Georgia 24, 725 14 104 14 267, 398 78, 454 Hawaii 2,818 21 3 5 7,126 148, 864 Idaho .. 7,462 3 65 6 107,510 2,034 Illinois, 96,194 62 | 1,016 42 1, 023, 590 775, 598 Indiana 23,584 33 457 27 440,875 1, 515, 773 Iowa 17,248 470 23 17 173, 688 222, 511 Kansas 19, 349 8 99 10 116, 851 286,751 j Kentucky 8,478 176 10 20 44,295 440,748 I 247 26 Louisiana 34,443 340 25 362, 790 205,142 Maine 7,778 22 164 11 165, 210 54,683 14,142 Maryland 246,895 83 306 27 638, 720 374, 453 Massachusetts 1,957 60, 260 466 40 64 1,150,617 Michigan 765 981, 205 35, 897 51 545 23 1,128,948 Minnesota 456, 778 17,991 588 26 55 136,319 Mississippi 117,493 5,608 6 65 4 76, 559 Missouri 145, 772 34, 584 46 583 24 261,418 Montana 72,623 27, 692 12 143 9 7,166 Nebraska 290,708 16,215 247 10 94 8 12, 639 Nevada 6 28 14,277 40 5 New Hampshire 3,498 7 25,559 13,305 New Jersey 112, 728 78 776,219 518 55 983, 966 New Mexico 6,328 4 46,630 67 5 35, 896 New York 562, 833 28, 404 369 5, 957, 095 2,422 259 6, 759, 056 9, 389 North Carolina 29 83,885 165 10 1, 282, 262 2,652 North Dakota 4 78,881 127 3 987 1 Gross income corresponds to total income as reported on face of the return , plus the cost of goods sold. 2 3 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. States grouped to conceal identity of taxpayer. $157,588 107,442 320, 573 65,309 52,148 8,721 39,337 373,328 50,683 43, 794 9,915 396, 678 119, 200 114, 431 71,064 46, 784 108, 496 246,984 208,615 339,015 631,495 98,312 109, 929 241,002 13,498 39,042 2,113 36,995 360, 264 2,990 1, 969,852 138, 542 7,969 i 2 85 43 799 385 160 114 57 772 76 13 56 912 397 430 81 146 196 131 196 362 471 507 55 513 122 76 22 28 385 58 1,794 126 120 1 o o CO TABLE 17.—Corporation returns for*1929', by*States and Territories and by major industrial groups, showing for corporations reporting net income, and no net income, the number of returns, gross income, net income (or deficit), and tax paid; number of returns of inactive corporations; also grand totals for prior years—Continued CO to o NATURE OF BUSINESS NOT GIVEN—Continued Corporations reporting net income States and Territories Ohio Oklahoma _ Oregon Pennsylvania. _. Rhode Island.._ South Carolina. South Dakota... Tennessee Texas Utah Vermont Virginia Washington West Virginia.. Wisconsin Wyoming States grouped 3. Total Summary for preceding years 2— 1928 1927 1926 1925 1924 1923 1922 1921 1920 1 2 3 Total number of returns Number of returns Gross income * 569 407 461 1,145 95 83 120 150 407 144 26 202 710 129 645 95 17,247 16,597 18,693 14,871 13, 544 26, 439 26, 250 30,283 27, 780 31, 760 $1,525, 754 1,180, 269 540,063 830,362 162,165 Net income Corporations reporting no net income Number of returns Tax Gross income * $963, 414 325, 670 312,515 595, 565 116, 802 890,214 51, 917 87,632 974,665 339, 706 186,059 572,598 456,147 82,490 70,295 421 365 407 1,005 69 71 102 122 334 122 15 160 620 101 572 88 150,703 139,272 564, 568 192, 958 55, 202 185,465 362,243 138,840 867,973 144,773 121,322 $77,519 32,317 83, 733 130,020 9,567 (3) 6,462 50,199 40, 717 17, 557 7,133 12, 731 44,339 23,533 39,179 4,705 616 10,031 $272,224 108,162 107,257 405,522 29,089 36,452 1,568 20,932 154, 697 116,588 18,287 87,846 703,003 23,807 80,971 (3) 4,862 1,152 21,885, 935 2,311, 539 94, 395 1,748 25, 714, 784 8, 703,375 14,347 1,492 840 26, 411,195 48,539,858 27,393, 023 3, 940, 239 4,143,177 2, 603, 704 309,174 348,188 220,101 21,638,600 37,335,838 17,572,022 16,274 1,172 ~90~374~598" 13,122," 256 6,919, 745 9,398,014 6, 286, 912 1, 956,113 73,332 803,110 271,806 16,761 76,773,273 14,287 15,470 12 1,350 1,731 14,031 13,544 26,439 26, 250 30,271 27,780 29,803 "I," 957" 155 7,035 10, 891 4,351 1,258 326 578 1,138 841, 959 326,841 625 330, 710 52, 024 211,021,480 Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of corporations are summarized on pp. 404-407. States grouped to conceal identity of taxpayer. Deficit Inactive corporationsNo income data reportedNumber of returns GO e o 02 o o g TABLE 18.—Corporation returns for 1929 by net income and deficit classes and by industrial groups, showing number of returns, net income, and deficit [For text defining certain items and describing returns included, see pp. 1-4] CORPORATIONS REPORTING NET INCOME Manufacturing Aggregate Net income and deficit classes (Thousands of dollars) Under 1 1 under 2 . 2 under 3 ._ 3 under 4 4 under 5 « - . - _. 5 under 10 10 under 15 _ - _. 15 under 20 20 under 25 _ 25 under 50 50 under 100 100 under 250 _ 250 under 500 500 under 1,000 1,000 under 5,000 5,000 and over Classes grouped * Total 1 Number of returns Amount Agriculture and re- Mining and quarrying lated industries Number of returns $29, 280, 602 61,040,738 94,817,771 66,919,938 52,715,622 209,763,890 164,277,385 145,907,739 149,630,071 441,614,858 582,967,689 923,943,997 796,186,327 932,109, 935 2,116,780,261 4,885,929,179 1,443 740 690 266 154 394 187 133 75 133 92 69 17 8 5 1 269,430 11,653,886,002 4,407 69,456 41,292 37,675 19,458 11,795 29,627 13, 399 8,424 6,641 12,397 8,316 5,974 2,283 1,344 1,049 300 Amount Number of returns $585,263 1,075,472 1,751,694 912,081 680,113 2,771,636 2,321,480 2,282,909 1,706,777 4,683, 715 6,456, 845 10.770,214 5,544,724 5, 665,455 (J) All manufactures Food products, bev- Textiles and textile Leather and leather products erages, and tobacco products Amount Number of returns Amount 1,430 658 552 268 167 547 254 168 143 298 282 236 83 55 50 15 $521,007 965,389 1,392,599 916,974 753,013 3,930,954 3,144,794 2,898,211 3,343,993 10, 652,761 20,052,649 36,791,422 28,617,418 39,116,596 109,116,714 168,312,448 10,640 6,514 6,388 3,485 2,297 6,375 3,298 2,288 1,989 4,085 3,164 2,603 1,073 662 495 132 $4,517,612 9,637,581 16,125,687 12,020,044 10,267,903 45, 518,301 40,476,915 39, 695,115 44,884,043 146, 873, 778 224,039,528 404, 785,754 377,461,153 450,621,605 984,229,961 2,404,861,153 2,003 1,199 1,177 589 376 1,098 523 384 297 629 434 323 104 73 55 24 $841,590 1,768,524 2,959,110 2,040,104 1,678,085 7,834,452 6,349,583 6, 640, 860 6,723,268 22,630,711 30, 588,231 48,609, 651 36, 571,992 48,750,668 126,412,793 322,468,081 1,822 1,012 980 514 385 890 432 297 262 509 420 343 139 66 32 1 $770,508 1,492, 363 2,481, 964 1, 778,957 1, 721,968 6,286,475 5,270, 773 5,165,149 5,881,478 18,293, 537 29, 379,399 52,955, 621 48, 644,495 45, 769, 584 5,211 430, 526,942 55,488 5 216 016 133 9 288 672,867, 703 8,104 323,973, 759 Number of returns Amount Number of returns 0) 0) Number of Amount returns 227 147 167 87 50 171 87 63 59 110 77 59 22 14 8 1 98,081,488 25, 592,345 72,800,723 Amount $101,696 216,062 418,845 299, 957 220, 823 1,203, 264 1,072, 974 1,100,224 1,329, 939 3,778,006 5,454, 288 9,856,156 7, 772, 251 9,068, 791 in H ii CO H M o o g 0)l () 34,909,758 1,349 76,803,034 Classes grouped to conceal the amount and identity of taxpayers. CO TABLE 18.—-Corporation returns for 1929 by net income and deficit classes and by industrial groups, showing number of returns, net incomey and deficit—Continued CO 00 CORPORATIONS REPORTING NO NET INCOME Manufacturing Aggregate Net income and deficit classes (Thousands of dollars) Under J ___ . . 1 under 2 2 under 3 3 under 4 4 under 5 5 under 10 10 under 15 15 under 20 20 under 25 __ 25 under 50 50 under 100 100 under 250 250 under 500... 500 under 3,000. _ 1,000 under 5,000-_ _ 5,000 and over 1 Classes grouped Total Number of returns Number of returns Amount Number of returns $653,671 1,035,954 1,237,657 1,312,071 1,426, 641 6, 876, 693 6,411,975 6,171,572 5,550,613 19,728,004 21, 617,543 31,857,880 16,286,970 17,358,857 41,203,598 19,709,909 8,522 4,659 3,309 2,344 1,895 5,595 2,687 1,540 1,108 2,406 1,361 854 259 124 75 4 $3,545,814 6,845,208 8,215,746 8,143,812 8,505,128 40,227,997 33, 079,452 26, 781,595 24, 782,103 84,600,326 94, 903, 987 129,477,468 88,393, 718 85,479,524 141,419,226 25,842,705 1,525 765 510 362 271 845 399 169 143 272 148 93 30 15 10 $636,272 1,116,435 1,263,679 1,253,804 1,220,796 5,968,930 4,909,154 2,954,850 3,188,023 9,503,637 10,341,246 14,283,414 10,443,851 9,845,881 15, 732, 588 1,253 729 556 403 278 945 486 278 213 504 294 200 53 32 12 36,742 810,243, 609 5,557 92,662, 560 6,236 1,489 705 458 343 265 718 333 179 117 230 114 56 9 5 2 $634,807 1,034,070 1,139,406 1,196,913 1,199,138 5,102,532 4, 068,202 3,067,674 2, 630, 358 8,023,681 8,097,177 8,514,072 3,082,870 3, 353,150 2,419,318 2,139 709 498 375 319 941 524 359 247 556 317 212 48 24 21 2 186, 591 2, 914,128, 235 5,023 53,543, 368 7,291 53,415 509, 436 10, 615 198,439,608 19, 257,355 18,261 Amount 4,295 5,759 1,185 8, 739, 757, 767 Food products, bev- Textiles and textile Leather and leather products erages, and tobacco products Number of returns $22,657,011 38,777,465 43,590,179 43,238,723 41,951,077 178,511,551 136,218, 726 106,492,239 89,860, 590 295,037,155 295, 021, 990 371,077,104 258,989,634 236,427, 681 468, 723, 308 287,553,802 Grand total—Net income less deficit All manufactures Amount 58,154 26,376 17,520 12,402 9,353 25,028 11,127 6,130 4,009 8,448 4,243 2,444 749 341 244 23 Inactive corporationsno income data reported Amount Agriculture and re- Mining and quarrying lated industries 232,087,334 96, 525 Number of returns Amount 15,561 Amount $549,194 1,073,367 1,376,561 1,408, 558 1,246,079 6, 833,454 5, 980,603 4, 844, 699 4, 810,246 18,080, 673 20, 971,932 29,991,270 18,408,797 21, 615,330 25,878,334 163, 069, 097 289 716 4,405, 772, 524 Number of returns 580, 205,143 14,629 Number of Amount returns 185 116 71 56 59 177 98 50 29 117 68 37 11 4 6 1,084 $80,367 180,426 177,827 192, 673 261, 590 1,282,100 1,222,524 885,656 643,349 4,155,175 4,502,238 5,831,010 % 626,460 2,934,068 10,392, 596 36,368,059 44 160,904, 662 2,477 40,434, 975 1 Q 3 Q O CORPORATIONS REPORTING NET INCOME Manufacturing—Continued Net income and deficit Rubber and related Lumber and wood products products classes Paper, pulp, and products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products (Thousands of dollars) Number of returns Under 1 1 under 2 2 under 3 3 under 4 4 under 5. _ __ __ 5 under 10 10 under 15 15 under 20 20 under 25 25 under 50 50 under 100 100 under 250 250 under 500 500 under 1,000 1,000 under 5,000 5,000 and over 1 Classes grouped Total _ Amount 48 32 31 21 11 28 16 19 13 28 14 28 7 6 6 3 $19,078 47, 516 78, 799 72,380 50, 518 184,906 196,472 331,859 287,057 1,003, 038 1, 118, 741 4, 416, 703 2, 573, 566 3, 868, 528 10,466, 572 31, 607,901 311 56,323, 634 Number of returns Amount 687 463 463 283 200 545 289 184 165 356 272 191 58 31 7 1 $286,656 691, 767 1,159,653 976, 259 899,028 3, 862, 530 3, 572,870 3,176,064 3, 734,948 12, 705, 634 18, 735,974 28,977,308 20,308,406 20,038,467 4,195 135, 611,838 Number of returns 141 130 119 70 58 167 91 91 71 143 106 109 56 31 22 1 0)l () 16, 666, 274 1,406 Amount $62,409 188,827 303,546 242,072 260,209 1, 214, 001 1,115,208 1,573, 560 1,597,932 5,118,698 7, 383, 521 17, 623,479 19,884,619 21,054,130 0) (*) 46, 724,346 124,346,557 Number of returns Amount Number of returns Amount Number of returns Amount Number of returns Amount 1,646 1,045 992 540 298 844 424 252 205 412 279 233 79 42 36 4 $718,235 1,572,107 2, 503,925 1,860,049 1,331,822 6,057,868 5,174,561 4, 316,885 4,616,123 14,801, 550 20,007,619 36,087,652 26,982,653 27,814,908 66,638,967 50,344,308 892 458 378 205 128 366 243 134 144 335 261 229 121 86 63 30 $348, 738 669, 208 946, 757 718,345 573,407 2,611,519 2,939,141 2,362, 588 3, 243.806 11,967, 813 18, 564, 779 36, 589, 558 43, 503,450 59,163,390 134, 767,194 592, 542,377 488 351 309 173 117 295 150 95 83 172 131 113 39 26 23 7 $215,499 515,075 784,160 589,975 523, 927 2,094,481 1,883,127 1, 658, 742 1,850,318 6,048, 585 9,420, 535 17,464,903 13, 877,281 18, 032,266 42,471,040 46,216,482 1,774 1,171 1,298 759 516 1,511 840 607 542 1,122 977 831 393 244 222 57 $770, 704 1, 728, 579 3, 287, 286 2,606,747 2, 299,519 10,908,399 10,402,298 10, 534, 340 12,256,470 40, 734,180 69, 752. 316 129, 275, 563 137, 848, 640 166, 728,641 428,368,438 1, 264, 264, 749 7,331 270,829,232 4,073 911,512,070 2,572 163,646,396 12,864 2,291,766,869 $344,031 547,232 672,927 631, 710 705,124 2, 966,188 1,981,249 2,364, 554 1,888,630 393 244 194 130 112 327 167 103 62 $166,044 361,172 481,011 456, 853 507, 211 2,365,228 2,034, 785 1,778, 655 1,376, 244 1,538 915 641 487 388 1,172 577 326 237 $644, 561 1,354,266 1, 599, 514 1, 691,481 1, 727,998 8,410,446 7,154,232 5,649, 565 5,327, 524 GO H > o in o o CORPORATIONS REPORTING NO NET INCOME Under 1 1 under 2 2 under 3 3 under 4 4 under 5 5 u n d e r 10... 10 under 15.. 15 under 20.. 20 u n d e r 25.. 1 $23,300 40,899 35,357 69,145 82,908 273,860 262,426 188,191 207,641 549 356 271 208 170 550 279 200 136 $207, 311 534,089 679,540 719, 739 764,494 3,950, 020 3,440, 729 3,482,709 3,013,255 Classes grouped to conceal the amount and identity of taxpayers. 115 81 42 46 35 106 62 37 23 $44,531 119,312 104,823 158,346 156,431 777,038 792,918 651,374 530,076 1,233 643 422 241 214 478 204 89 64 $513,935 938,759 1,043,420 840,209 961,817 3,484,410 2,475,565 1,540, 684 1,436, 203 839 381 271 182 157 418 161 137 86 to CO TABLE 18.—Corporation returns for 1929 by net income and deficit classes and by industrial groups, showing number of returns, net income, and deficit—Continued CO CO o CORPORATIONS REPORTING NO NET INCOME—Continued Manufacturing—Continued Net income and deficit Rubber and related Lumber and wood Paper, pulp, and classes products products products (Thousands of dollars) NumNumNumber of ber of Amount ber of Amount Amount returns returns returns 25 under 50 50 under 100 100 under 250 250 under 500 . . . 500 under 1,000 1,000 under 5,000 5,000 and over Classes grouped * 26 27 20 7 3 7 2 $919,305 1,910,804 3,072,706 2,844,460 2,065,506 14,361,737 12,833,170 236 162 94 25 5 3 $9,910,300 11,553,980 13,573,969 8,425,077 3,527,013 4,716,450 55 27 33 6 4 1 $1,964,153 1,858,775 5,379,571 2,325,084 Printing and publishing Number of returns 122 68 35 10 13 2 1 303 39,101,415 3,294 63,498,675 673 19,892,939 Number of returns 194 83 57 18 7 7 $4,299,827 4,665,204 5,186,547 3,223.371 8, 759,220 Amount $6,936,206 5, 596,264 8,364,028 5,735,240 4,489,180 13,753,868 Stone, clay, and glass products Number of returns 141 62 42 7 3 2 Amount Metal and metal products Number of returns Amount $16,011,434 19,285,274 24,583,178 23,152,898 19,357,163 461 278 161 67 27 16 $4,883,703 4,163,240 6,376,896 2,271,300 2,496,040 3,720,265 0) 8,379,541 5,030,507 Total Amount Chemicals and allied substances 3,839 47, 748,712 34,163,681 2,998 56,976,431 1,989 7,292 33,438, 647 170,113,215 H 8 H M o GO [nactive corporations— no income data reported 24 Grand total—Net income less deficit. 638 66 380 17,132,219 7,869 67,113,163 2,145 104,453,618 11,569 255 434 399 223,080,520 7,505 854, 535, 639 4, 816 891 130,207, 749 21,047 2,121, 653, 654 CORPORATIONS REPORTING NET INCOME Manufacturing—Con. Construction Net income and deficit All other manufacclasses turing industries (Thousands of dollars) NumNumber of ber of Amount Amount returns returns Under 1 1 under 2 912 506 $382,499 747,553 2,524 1,615 $1,066,225 2,381,619 Transportation and other public utilities Number of returns 4,699 2,017 Amount $1,748,496 2,968,510 Trade Number of returns 18,997 12,745 Amount $8,384,392 18,879,718 Service—Professional, amusements, hotels, etc. Number of returns 6,841 3,332 Finance—Banking, insurance, real estate and holding Nature of business companies, stock not given and bond brokers, etc. Amount Number of returns $2,720,272 4,914,171 22,243 13,415 Amount $9,519,682 19,843,366 Number of Amount returns 639 256 $217,653 374,912 Q o 2 under 3 3 under 4 4 under 5.._ 5 under 10. 10 under 15 15 under 20 20 under 25 25 under 50. 50 under 100 100 under 250 250 under 500 500 under 1,000— 1,000 under 5,000_ 5,000 and over Classes grouped *. Total 474 244 158 460 203 162 148 269 193 144 55 43 21 1,201,642 835,199 708,597 3,260,406 2,499,908 2,834,844 3,362,704 9,792,026 13,634,125 23,109,160 19,493,800 30,332,232 37,914,353 38,225,993 1,607 863 492 1,166 513 353 287 462 288 184 63 31 13 1 4,046,488 2,979,447 2,198,754 8,283,032 6,272,038 6,138,377 6,449,862 16,636,838 20,433,075 27,821,316 22,032,510 20,766,812 0) 0 1,554 808 481 1,216 524 350 255 483 377 324 162 134 151 79 3,871,040 2,780,564 2,146,316 8,620,266 6,352,178 6,035,745 5, 710,377 17,104, 737 26,671,512 50,623,076 56,549,286 96,045,588 326,322,628 1,479,103,688 12,284 6,860 4,103 9,469 4,028 2,326 1,788 2,925 1,668 928 276 116 78 15 11,581 5,510 3,352 8,534 3,821 2,323 1,680 3,272 2,038 1,369 533 306 231 52 29,035,748 18,924,787 14,990,252 60,338,817 46,785,417 40,190,811 37,875,292 115,280,142 141,542,993 212,992,609 187,836,651 214,579,386 491,142,285 556,661,125 149 33 9 33 12 5 2 8 5 1 314,426,200 80,260 2,197,539,363 1,152 2,311,539 5,705 2,375 1,536 1,026 764 1,872 770 427 244 589 252 118 39 15 3 2 $2,094,970 3,473,931 3,800,377 3,568,962 3,418,349 13,198,696 9,398,704 7,386,911 5,470,362 20,322,006 17,656,796 17,294,023 13,558,959 9,524,761 7,028,033 17,018,768 19,699 7,621 4,527 3,214 2,356 6,258 2,790 1,591 1,025 2,185 1,211 720 256 116 97 11 $7,130,855 11,121,066 11,207,113 11,134,673 10,569,185 44,635,777 34,188,723 27,822,161 22,839,262 76,481,599 84,405,291 110,792,227 89,510,837 80,193,582 197,041,668 189,753,411 946 200 139 79 54 136 62 39 19 48 16 8 2 $249,799 278,507 343,849 273,436 244,121 969,177 726,935 676,316 423,185 1,629,359 1,129,896 1,017,023 741,772 15,737 154,214,608 53,677 1,008,827,430 1,748 8,703,375 31,012,302 23,584,871 18,327,250 66,588,305 49,315,795 40,306,425 40,300,017 104,200,455 115,082,144 140,146,410 92,000,791 83,284,932 131,966,095 185,855,375 2,870 1,365 740 1,893 762 478 417 731 402 260 76 32 26 5 7,206,426 4,690,405 3,312,030 13,481,495 9,456,454 8,276,136 9,316,394 25,919,539 28,374,486 39,908,839 26,143,794 22,029,561 45,076,163 63,600,035 1,149,235,277 20,230 375,787 110,765 231,084 152,314 84,010 43,316 262,893 0) 0) 418,814 30,869,425 3,995 188,335,041 10,462 178,375,818 13,614 2,092,654,007 78, CORPORATIONS REPORTING NO NET INCOME Under 1 1 under 2 2 under 3 3 under 4 4 under 5 _ «__ 5 under 10 10 under 15 15 under 20 20 under 25 25 under 50 _ 50 under 100 _ 100 under 250..250 under 500 500 under 1,000 — 1,000 under 5,000 5,000 and over Classes grouped * TotalInactive corporationsNo income data reported Grand t o t a l Net income less deficit 1 839 401 316 209 194 540 233 140 106 228 144 82 25 11 9 $336,268 579,251 781,087 721,294 870,680 3,916,323 2,825,267 2,440,658 2,360,912 7,935,713 10,055,030 12,834,879 7,937,180 7,866,985 20,822,332 2,104 1,125 791 590 469 1,191 566 290 185 381 138 52 10 3 1 8 3,295 1,013 668 472 344 819 367 194 121 283 184 119 54 26 32 3 $1,013,477 1,471,758 1,836,906 1,639,985 1,543, 728 5,839,349 4,517.243 3,352,672 2,692,215 9,972,846 13,075,773 18,944,500 18,197,375 19,317,887 60,446,347 26,829,806 70,066,143 7,994 190,691,867 $847,092 1,661,036 1,950,318 2,065,929 2,106,682 8,543,992 6,920,830 5,041,667 4,137,746 13,075,852 9,321,251 7,299,315 3,334,458 3,477 82,283,859 2,343 1,589 797 = 8,269 7,896 $6,506,526 11,855,935 13,858,807 13,902,942 12,938,105 53,117,338 36,906,662 26,191,671 21,334,746 61,203,682 44,814,276 45,880,596 25,882,675 19,074,365 (0 0) 25,929,901 3,759,975 50,483 419,398,227 3,675 3,571 106,051,182 19,947 108,309,675 23,951 1,901,962,140 132,660 729,837,050 39,642 160,211,592 150,588 O CO { Q O 14,347 16,651 . Classes grouped to conceal the amount and identity of taxpayers. 14,255 7,969 5,594 3,959 2,887 7,498 3,028 1,511 943 1,770 650 305 72 28 13 1 1,188,711,933 . • 17,247 = 6,391,839 CO 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 31, 1929, or at close of fiscal year nearest thereto, by major industrial divisions; also the number having par value common stock [For text defining certain items and describing returns included, see pp. 1-4, 24] ALL CORPOKATIONS Tax-exempt investmentsObligations of States and Territories or Investments minor political other than Capital assetssubdivisions; tax-exempt— Real estate, Miscellaneous Number Number Notes and securities is- Stocks, bonds, buildings, and of of Total assets^ assets not Industrial groups C a s h 2 accounts Inventories equipment sued under returns balance distributed mortgages, receivable (less deprethe Federal filed i sheets loans, real ciation) farm loan estate, etc. act and obligations of the United States or its possessions Agriculture and related industries.. 9,430 $202,031, 240 $2,139, 741, 313 7,443 $60,187, 053 $203, 913, 665 $1,230,720,335 $218,205,101 $198, 278, 912 $26,405,007 Mining and quarrying 12, 502 10, 219 7, 264,188,188 1,004,833,195 11, 831, 590, 902 420,683, 325 837,313,718 693, 896,933 264,908,165 1,345, 767,378 Manufacturing: Food products, beverages, and tobacco 14, 845 13,413 3, 712,493, 297 1,130, 545,165 9, 799, 916, 935 529,530, 767 1, 239,119,434 1,943,275, 706 197,160,465 1,047, 792,101 Textiles and textile products.._ 14, 340 13, 662 2,439, 527,098 355,104,063 6, 622, 750, 672 378,196,644 1,208,845,199 1,798,637, 526 303, 212,416 139,227, 726 Leather and leather products... 2,433 2,347 264, 946, 948 82, 494, 395 1,197, 836, 386 81,291,971 78,649,118 270,450,868 403, 493, 718 16, 509.368 Rubber and related products ... 614 587 491, 725, 053 173,100,999 1, 421,883, 355 93,769,613 134, 545, 822 233,066, 281 283, 703,010 11,972, 577 Lumber and wood products 7,489 7,094 1, 723,264, 304 183, 660, 333 3,672,359, 326 121,665,915 264,367, 551 620, 034,313 705,313,192 54,053, 718 Paper, pulp, and products 2,079 2,020 1,224, 553,445 166, 997,897 2, 572,878, 794 95, 822, 834 400, 896,475 321,186,117 322,024, 214 41,397,812 Printing and publishing 11,170 10, 067 902,688, 295 689,373, 721 2, 838,152, 877 149, 011, 067 329,393,166 453, 017,260 222, 647, 604 92,021, 764 Chemicals and allied substances. 7,071 6,519 6,073, 064, 903 2, 065, 533, 666 14, 031,148, 555 559, 656, 658 1, 254, 324, 959 1,846, 730, 317 348,208,155 1, 883, 629, 897 Stone, clay, and glass products. 4,561 4,264 1, 317,142,908 180,393,805 2, 392, 576, 783 107, 055, 300 130,115, 003 250, 940,174 330, 767, 568 76,162,025 Metal and metal products 20,156 19, 268 1, 565,435, 556 3, 243,571, 792 4,198, 287,724 9, 339,072, 202 1,418, 984,226 23, 079,192,103 927, 090, 743 2, 386, 749, 860 Miscellaneous manufacturing- _ 7,472 6,871 746, 785, 718 412, 571, 241 2, 653,609,078 165, 938, 492 222,038, 792 477,730,229 559, 356, 074 69,188, 532 92,230 86,112 3, 847, 374, 817 9, 572, 286,626 12,614, 236,653 1, 972, 992, 885 7,181, 390, 201 28, 235, 264,171 6, 858, 759, 511 70, 282, 304, 864 Total manufacturing 18, 358 16,355 207,592, 640 875, 975, 939 381,484,079 857,145,123 372, 994, 712 94, 675,537 3, 094,678, 386 304, 810,356 Construction . Transportation and other public utilities 21, 608 17, 258 1,634,046, 314 3, 974, 438, 695 1,119,020,069 287,480, 955 9,326, 071, 600 52,204, 533, 942 9, 246, 548, 642 77, 792,140,217 129, 089 117, 583 1, 283,467, 593 6, 305,461,180 5,861,598, 918 Trade 4,966,689,969 1,660,753,814 21,841,653,339 262,545,448 1,501,136,417 Service—Professional, amusements, hotels, etc 35, 967 28, 710 440,074, 869 832,923,341 3,813,830,669 666,877,552 191,033, 599 45,060,474 1,830, 503,893 7,820,304,397 Finance—Banking, insurance, real estate and holding companies, stock and bond brokers, etc 133, 937 113, 463 14,470,672,430 44,128, 716, 418 921,106,828 7,380,285,105 34,020,430,115 17,818,831,751 21,983,617,052 140, 723,659, 699 Nature of business not given 1,672 7, 068, 708 65,142, 601 53, 450,453 54,896,208 60,277, 618 6,990, 505 4,010,301 251,836, 394 2,900 456,021 398, 815 j22, 371,167, 749 66,810,463, 619 21,910, 972, 773 10,338,363,877 155,844,147,801 116,446,100,356 42,056, 693,336 335, 777, 909,511 1 Grand total CO CO to GO 3 1 3 Q O g Capital stock $375, 695, 083 975, 441, 044 $221, 663,117 1,037, 244, 236 $150,248,400 $115, 793, 052 1,000, 375, 673 537, 290, 017 $935, 266, 055 5,714, 603, 913 7,050 $506, 884, 370 9,717 3,320,015, 064 1, 261, 708, 062 977, 376,866 565, 031, 078 1, 378, 260,427 3, 514,493,286 12,787 2, 301,118,100 198,070,884 2,103, 047, 216 9, 799, 916, 935 1,153,031,190 260, 758,114 349, 702, 390 857,623, 097 1, 814, 567, 747 248, 839,443 1, 565, 728,304 6, 622, 750, 672 201, 781, 648 35,555, 936 68,174,620 199,426, 928 287,570, 907 41,138,435 246,432,472 1,197, 836, 386 72, 375,435 Common 2,435, 907, 577 13,048 446,464, 782 $165, 808, 764 753, 379, 045 Total liabilities 3 $341, 075, 606 $2,139, 741, 313 2, 566, 636, 019 11, 831, 590, 902 > I 183, 229, 043 250, 523, 591 61,353, 221 291, 474,469 483, 707,946 562 223, 970, 520 151, 595,085 1, 421, 883, 355 237, 848, 358 350, 941,149 299, 951, 208 231, 048, 614 241, 674, 426 351, 093, 915 217,176, 878 244,711,232 213, 644,882 1,278, 737, 651 868, 077,193 827,630,558 6,843 1,920 9,614 1, 260,131,758 699. 341, 008 864, 536, 949 147, 329, 570 1,112, 802,188 670. 959.232 28, 381, 776 77li 360,321 93,176, 628 3, 672, 359,326 2. 572, 878, 794 2, 838,152, 877 1,011,674,757 1,161, 204,671 980, 708, 761 630,443, 096 6, 570,234, 920 6,190 3,885,567,110 208. 684, 760 3, 676, 882, 350 14, 031,148, 555 972,870,478 7, 799,026,888 1,022, 388,999 4,089 18,333 645,892, 530 8,277,662,722 62,476,160 340, 709,397 583,416,370 7, 936, 953,325 2,392, 576, 783 23, 079,192,103 6,495 756,202, 583 109, 558, 975 646, 643, 608 2,653, 609, 078 a o 7,008,669,197 26, 219, 540, 278 82,127 21,016,561,934 1,550,741,463 19,465,820,471 70,282,304,864 g 386,824,450 126, 730,069 7,418, 257,439 5,449,786,499 116, 594, 320 312, 714, 722 1, 560,054, 003 2,386, 967,146 194, 795,632 4, 720, 230, 276, 226, 320 29, 452, 537, 280 [46, 642, 534, 653 94, 713, 619, 470 19, 738,158, 746 90,119, 765, 237 Footnotes at end of Table 19. 2,246 Deficit 594. 745, 637 196, 515, 562 374, 471. 993 201, 269, 829 205, 711, 064 1, 853, 005, 268 1, 543,185,473 Total manufacturing Preferred C onstruction 731, 868,477 504, 341, 724 152, 038, 988 350,464, 936 846, 309, 255 Transportation and other pub4,449, 344, 294 26, 619, 039, 974 7, 638,393,493 5, 655, 259,859 22,475, 513, 581 lic utilities 7,466, 007, 357 5, 730, 322, 410 1, 252,465, 780 1,338,614,380 Trade Service—Professional, amuse954, 491, 398 1, 562, 620, 811 802,430,313 615, 574, 880 1, 902, 927,150 ments, hotels, etc Finance—Banking, insurance, real estate and holding companies, stock and bond 8, 653, 695, 722 10,135,213,115 78, 543,882,173 3, 770,034, 940 24, 512,340,013 brokers, etc 161,698,413 15,102, 334 32, 814,827 48, 980, 635 14, 036,185 Nature of business not given... Grand total _ Surplus and undivided profits less deficit Bonded debt Miscellaneous liabilities not and mortdistributed 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 productsPrinting and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products._ Miscellaneous manufacturing Number Surplus a n d showing undivided par profits value common stock Notes and accounts payable Industrial groups 15,516 621,127, 952 16,368 11,769,405,431 111, 513 4, 884, 333, 961 26, 607 2, 295,112,532 509,655,006 3, 094,678, 386 814, 816,415 10, 954, 589, 016 680, 773, 535 4, 203, 560,426 77, 792,140, 217 21,841,653,339 1,982, 259,845 7,820,304,397 111, 472, 946 312, 852, 687 Q CD 107, 549 16, 238,022, 007 1,129, 528, 271 15,108,493, 736 140, 723, 659, 699 47, 725,496 68,521, 496 20, 796, 000 1,499 251,836,394 377,946 60, 699,188, 747 5, 587,894, 622 J55, 111, 294,125 335, 777, 909, 511 CO CO oo 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 31, 1929, or at close of fiscal year nearest thereto, by major industrial divisions; also the number having par value common stock—Continued CO OO CORPORATIONS REPORTING NET INCOME Industrial groups Agriculture and related industries. _ Mining and quarrying Manufacturing: Food products, beverages and tobacco ._ Textiles and textile products.._ Leather and leather products... Rubber and related 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 C onstruction 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 Number dumber of of balance returns sheets filed tabulated Cash 2 4,407 5,211 3,510 4,357 $37,192,202 313,550,077 9,288 8,104 1,349 311 4,195 1,406 7,331 8,486 7,815 1,324 301 4,026 1,378 6,717 471,911,901 274,039,088 64,439,865 66,956,186 92,443,570 87,298,388 135,946,820 Notes and accounts receivable $127,941,207 488,906,918 Tax-exempt investmentsObligations of States and Territories or Investments minor political other than Capital assetssubdivisions tax-exempt— Real estate, Miscellaneous securand Inventories thereof; bonds, buildings, assets not Total assets2 ities issued Stocks, equipment distributed under the Fed- mortgages, (less depreloans, real eral farm loan estate, ciation) etc. act and obligations of the United States or its possessions $111,401,970 $20,144,851 $80,419,074 $599,128,148 $81,161, 665 $1,057,389,117 582,416, 738 200, 538, 450 795, 600, 568 4,324, 634, 572 301,075,127 7,006, 722,450 935,967,098 1,642,728,448 895, 294 242 1,199,091,495 264,977,140 194,558,392 176,604,558 144,028,164 453, 702,260 411,333,227 273,653,621 278,741,924 185,099,346 374,635,461 4,073 2,572 12,864 3,995 55,488 10,462 3,794 528,973,428 1,126,848,601 1,712,259,185 2,434 94,807,431 262,661,520 195,985,338 12,492 1,466,596,522 2,897,519,854 3,706,501,499 3,742 132,739,009 401,437,339 320,710,531 52, 509 3,416,152,208 7,775,622,832 10,278, 716,411 216,095,172 168,912,039 668,488,155 9,426 13,614 78,606 10,981 72,810 20,230 16,305 80,260 1,152 269,430 1,474,789,065 3, 616,445, 747 1,026,240,328 1,035,895,973 4,855,999,835 4,456,511,843 376,618,841 649,534,276 139,014,045 180,920,317 122,409,085 11,951,720 11,165,028 43,480,551 40,374,663 86,040,255 654,805, 568 211,056,175 48,755,148 82,921,408 193,357,900 359,025,489 306,340,539 2, 699, 974, 212 1,528,712,754 151, 686,248 270, 903,586 1,060,870,063 1,026,911, 222 785,020,455 931, 726, 234 239,377,834 56,621, 288 82,693,168 91, 708,318 128, 282,746 576,985,909 7, 518,033, 778 4,469,980,673 792,989,801 835,272,098 2,346,895,889 2,194, 288,053 2,450,068,785 343,104,944 1,803,522,101 5, 509,156,476 1,892,670, 508 12,916,535, 243 71, 204, 744 110,902,401 1,018, 528, 292 127, 535,934 1,881,625,660 893, 294, 682 2, 211, 271,813 8,380, 680, 899 1,068,696,921 20, 624,562,190 58,169, 274 172,842,327 522,325,493 243, 601,938 1, 851,825,911 1,862,115, 263 6,154, 800,869 22,954, 769, 700 5,439,900, 798 57,882,078,081 76,075,771 319,288,861 551, 550, 370 178,818,309 2,292,228,677 250,412,466 218,620,012 30,014,043 7,877,652,839 46,907,862,084 8,062,444,767 69, 215,847, 296 1,170,665,145 3,764,056, 274 1,166,156,885 16, 667,905,967 1,601,433,449 2,160,338,895 362,500,639 5,319,454,188 69,113 12,106,419,108 36,947,279,068 329,095, 546 5, 535,910, 767 25,033,250,848 10,435,701,497 18,120,450,569 108,508,107,403 3,640, 239 2,135, 536 626 15,822,201 1,408,906 17,571,480 13,700,839 10,006,161 64,285,362 239,637 18,933,169,752 55,146,040, 239 17,141, 627,589 8,195, 240,529 43,050, 683,133 91,711, 742,379 33, 722,514,920 267,901,018,541 xn o a o 8 w Capital stock Notes and accounts payable Industrial groups Agriculture and related in$144,325,886 dustries 460, 564,942 Mining and quarrying Manufacturing: Food products, beverages, and tobacco 834,218,615 Textiles and textile prod649,061,893 ucts _ Leather and leather prod121,852,877 ucts__ Rubber and related prod69,332,126 ucts Lumber and wood products 306,317,691 Paper, pulp, and products.. 124, 534, 750 Printing and publishing 264,052, 285 Chemicals and allied sub770,894,028 stances Stone, clay, and glass prod118, 630, 969 ucts__. Metal and metal products. 1,454, 252,151 Miscellaneous manufactur218, 412,511 ing 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. Preferred Common 573,504, 513 Deficit Surplus and undivided profits less deficit Total liabilities 2 $56,890, 277 518,650,406 $34, 772,617 275,844,387 $465, 730,036 3,084,311,521 3,335 4,160 $310,939,310 2,336,724,424 593,138,907 437,905,788 982,541.666 2,627,001,490 8,110 2,071,713,421 28,486,109 2,043,227,312 7,518,033,778 133,518,742 263,789,209 507,248,753 1,529,750,995 7,497 1,418,167,999 31,556,918 1,386,611,081 4,469,980,673 14,065,231 34,846,734 110,092,170 293,424,553 1,278 222,306,710 3,598,474 218, 708,236 792,989,801 119,142,155 35,091, 669 219,193,473 203, 730,989 290 123,501,612 294,640,695 254,208,108 124,160,864 214,416, 517 312,162,302 113,546, 272 209,815,508 182,030, 282 785,193,983 730,193,638 672,168, 279 3,892 1,311 6,448 1,050,513,176 872,599,985 492,320,397 135,074,587 1,308,464,314 82,293, 783 1,372,899,110 216,943, 508 2,003,852,243 73,049,533 130,588,521 188,617,009 621,995,772 214,735,832 311,664,430 117,880,155 757, 226,833 534, 295,024 387,125,314 $30,416,472 176,511,579 $280, 522,838 $1,057,389,117 2,160, 212,845 7,006,722,450 190,738,143 1,956,457 188,781,686 835,272,098 930,940,178 624,461, 298 789,957,849 36,764,711 3,774,353 24, 510,320 894,175,467 620,686,945 765,447,529 2,346,895,889 2,194, 288,053 2,450,068, 785 6,001,761,487 3,627 3,759,450,661 31,004,491 3,728,446,170 12,916,535, 243 779,113,045 6,736,308, 200 2,349 567,432, 874 11,959 7,835, 508, 523 17,863,106 86,722,351 549,56^ 768 1,881, 625,660 7,748, 786,172 20, 624,562,190 464,148, 240 3,778, 578, 767 23,346, 521,058 6,320,313,909 4,936,770,182 20,421,676,373 828,524,929 1,009,828,927 1,378,348,372 5,421, 254, 569 4,014,937,656 443,621,651 Number Surplus and showing undivided par profits value common stock $75,147,463 507,138,349 4,931, 559,896 4,099,317,060 3,880, 754,482 5, 226, 201, 28120,980,642,431 1, 241,864,143 4,835, 031, 550 5,394,869,172 65,385,897,624 2, 538,593,951 17,703, 523, 501 9,361,949 43,446,964 4,112,060 2,440,114 13,686, 683 3,575 635, 293,880 50,336 19,045,971,536 8,990 515,847,924 10, 484 10,610,038, 650 69,485 4,180,815, 689 15,233 2,017, 991, 915 65,863 12,889,703,430 547 13, 595, 685 16,131,315 619,162,565 1,851,825,911 H > 2 o a o 282,368,605 18,763, 602,931 57,882,078,081 18,552,417 497, 295,507 2,179,228,677 198,051,643 10,411,987,007 69, 215,847,296 165,804,175 4,015,011,514 16,667,905,967 62, 670,692 1,955,321,223 5,319,454,188 239,511,825 12,650,191,605 108,508,107,403 22,358,093 « 8,762,408 64, 285,362 19,195,811, 544 35,225,920,810 78,022,407,139 14,904,898, 208 69,826, 597, 778 228,433 51,921, 628, 563 1,196, 245, 501 50,725,383,062 267,901,018,541 Footnotes at end of Table 19. Bonded debt Miscellaneous liabilities not and mortdistributed CO O 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 31, 1929, or at close of fiscal year nearest thereto, by major industrial divisions; also the number having par value common stock—Continued CORPORATIONS REPORTING NO NET INCOME Number Industrial groups Number of of balance returns sheets filed i tabu- Cash 2 Notes and accounts receivable lated Agriculture and related industries. _ 5,023 Mining and quarrying 7,291 Manufacturing: Food products, beverages, and 5,557 tobacco Textiles and textile products.._ 6,236 1,084 Leather and leather products303 Rubber and related products 3,294 Lumber and wood products 673 Paper, pulp, and products Printing and publishing. ._ 3,839 Chemicals and allied substances. 2,998 Stone, clay, and glass products. 1,989 7,292 Metal and metal products Miscellaneous manufacturing __ 3,477 36,742 Total manufacturing ^7,896^ Construction.- _ .. _ Transportation and other public 7,994 utilities 50,483 Trade Service—Professional, amusements, 15, 737 hotels etc Finance—Banking, insurance, real estate and holding companies, stock and bond brokers, etc 53,677 Nature of business not given 1,748 186, 591 Grand total Tax-exempt investmentsObligations of States and Territories and minor political subdivisions; Inventories securities issued under the Federal farm loan act and obligations of the United States or its possessions Investments other than Capital a s s e t s tax-exempt- Real estate, Miscellaneous Stocks, bonds, buildings, a n d assets not Total assets * mortgages, equipment distributed loans, real (less depreestate, etc. ciation) H M CO 3,933 5,862 $22,994, h51 107,133, 248 $90,263,894 348,406,800 $86,876,942 111, 480,195 $6,260,156 64,369,715 $123, 494, 591 550,166,810 $631, 592, 187 2,939, 553, 616 $120, 869, 575 703, 758, 068 $1, 082,352,196 4,824,868,452 4,927 5,847 1,023 286 3,068 642 3,350 2,725 1,830 6,776 3,129 33,603 57,618,866 104,157, 556 16,852,106 26,813, 427 29,222,345 8,524,446 13, 064, 247 30,683,230 12, 247,869 98,839, 034 33,199,483 431, 222,609 303,152,336 313,550,957 75,892,476 89, 038,117 208,701,086 42,444,193 78,381,799 127,476,358 54,954,836 346,051,938 157, 019,698 1, 796,663, 794 300,547,258 599,546,031 138,516, 578 107,098,452 251,610,932 48,370,593 37, 548, 258 134,471,132 68,106, 048 491,786,225 157,918, 735 2,335,520, 242 16,240,148 16,818,641 4, 557, 648 807, 549 10,573,167 1, 023,149 5,981,509 5,103,211 4,957,281 33,796, 061 11, 019, 258 110, 877,622 1, 012,519, 085 910,814,344 113, 260,700 220,821,467 662,394,241 197,642,223 117,667,840 563,908, 427 298,614,616 958,391,303 224,460,225 5, 280, 494,471 2,281, 883,157 2,152,769,999 404,846,585 586,611, 257 1,325,463,437 378, 590,741 388,084, 092 1,114,613,312 510,951,123 2,454,629,913 801, 783,167 12,400, 226,783 915,449, 709 6,929 38,680,601 207,487, 784 88,715,184 18,599, 766 392,986,533 92,156, 241 29,893,970 51,624,414 71,009,651 41,870,986 23,052,627 80,107,796 19, 212,602 175,478, 047 49,196,465 1, 026,589, 332 62,195, 218 305,594, 753 198,818,931 115,726, 229 25,873,107 90,407,831 91,952,015 38,715,151 112,387,812 172,863,158 52,857,871 350, 287,305 168,969,303 1,418,858,713 194,176,403 6,277 44, 773 159, 257, 249 247, 571,620 357,992,948 1,449,461,345 92,779, 741 1,405,087,075 37, 068,489 43,925,436 1,448,418, 761 330,471, 272 5, 296,671,858 1, 202,633,695 1,184,103,875 494,596,929 8,576,292,921 5,173,747, 372 12,405 63,456, 028 183, 389,065 52,019, 554 15,046,431 229, 070,444 1,653,491,774 304,376,913 2, 500,850, 209 44,350 1,046 2,364,253,322 3,428,469 7,181,437,350 49,320,400 592,011,282 4, 854,969 8,987,179,267 35,878,973 7,383,130,254 41,195, 369 3,863,166,483 50, 271,457 32,215, 552,296 187,551, 032 159,178 3,437,997,997 11,664,423,380 % 769,345,184 2,143,123, 348 12, 793,464,668 24, 734,357,977 8,334,178,416 67,876,890,970 1,844,374,338 2,601, 395 OO CO O a Ul Capital stock Industrial groups Notes and accounts payable Agriculture and related industries $231, 369,197 Mining and quarrying 514, 876,102 Manufacturing: Food products, beverages, and tobacco 427, 489, 447 Textiles and textile products. 503,969, 297 Leather and leather products 79,928, 771 Rubber and related products 113, 896,917 Lumber and wood prod288, 427, 946 ucts 71,980, 812 Paper, pulp, and products. 110,419,708 Printing and publishing Chemicals and allied sub240, 780, 729 stances Stone, clay, and glass prod82,638, 860 ucts i Metal and metal products.. | 398, 753,117 Miscellaneous manufactur168,411,939 ing Total manufacturing.__ 2,486,697,543 Construction 272, 804, 742 Transportation and other pub670,765, 527 lic utilities 1, 715, 384, 754 Trade Service—Professional, amusements, hotels, etc _. 510,869,747 Finance—Banking, insurance, real estate and holding companies, stock and bond bro3, 818,664,172 kers, etc 35,293,952 Nature of business not given._. Grand total 10, 256, 725, 736 Bonded debt Miscellaneous liabilities not and mortdistributed Common Surplus and undivided profits Deficit $195,945, 060 $135, 392, 292 983, 290, 640 576, 867, 466 Surplus and undivided profits less deficit T o t a l liabilities 3 $60, 552, 768 406,423,174 $1, 082, 352,196 4, 824, 868, 452 169, 584, 775 59, 819,904 2, 281, 883,157 217, 282, 525 179,117, 223 2,152, 769,999 37, 539,961 27, 724, 236 404, 846, 585 33, 232,377 70,418,978 4 37,186,601 586,611,257 Ul 2,951 609 3,166 329,191, 580 74,879,710 74, 579,100 110, 564, 859 24,607,423 218,626,721 50, 272, 287 5,912,792 1, 325,463,437 378, 590,741 388,084, 092 O 568,473, 433 2,563 126,116,449 177, 680, 269 ^51,563,820 1,114,613,312 193, 757,433 1, 062, 718, 688 1,740 6,374 78,459, 656 442,154,199 44, 613, 054 253,987, 046 33,846,602 188,167,153 510,951,123 2,454,629,913 400, 393, 227 2,920 5, 238, 897,847 267, 720, 237 31, 791 6,526 93,427, 660 1, 970, 590, 398 1, 268, 372, 858 92,920, 529 105, 280, 028 27,481, 043 702, 217, 540 801, 783,167 12, 400, 226,783 12, 359,499 915,449, 709 718, 489, 677 472, 334, 614 2, 053,837,208 2, 044,752, 788 5,884 42, 028 1,159, 366, 781 703, 518, 272 616, 764, 772 514,969, 360 542, 602,009 188, 548,912 8, 576, 292,921 5,173, 747, 372 268,135,289 228,449, 566 661,063, 007 11,374 277,120,617 250,181,995 26,938,622 2, 500, 850, 209 4, 740,343,943 13,157,984, 549 11, 596, 071 10,990, 274 1,231,440,989 23,452,878 6,808,816,512 118, 251,449 41,686 952 3,348, 318, 577 34,129, 811 890,016,446 46,163, 403 2,458, 302,131 *12, 033,592 32, 215, 552, 296 187, 551, 032 149, 513 | 8, 777, 560,184 4, 391, 649,121 4,385,911,063 67,876,890,970 $146, 515,654 530,105,887 $93, 358,123 481, 725, 267 $81, 020, 435 261, 445, 630 384, 237,959 127,125, 290 127, 239, 372 85,913,181 21,490,705 $469, 536, 019 2,630, 292,392 3,715 5,557 395, 718, 761 887,491, 796 4,677 229,404,679 350,374, 344 906,156, 582 5,551 396, 399, 748 33,327,886 89, 334, 758 153, 040, 229 968 65, 264,197 131, 381, 436 26, 261, 552 72, 280,996 279,976,957 272 114,346, 746 56,300, 454 45, 743,100 106, 887, 750 27, 257,909 38,931,613 103,630,606 34, 895, 724 31, 614, 600 493, 543,668 137, 883, 555 155, 462, 279 110,691,495 108,108,776 138,122,699 70,636,477 234, 721,159 34, 300, 537 187,154, 893 95, 771, 214 383,114,903 53,680, 536 64, 207, 111 1,350,469,439 135, 729,104 839,476,498 192, 677, 294 87, 609, 311 1, 782,467,916 34,158, 833 3, 272, 518,916 423,940,851 1, 318, 079, 584 328, 785,453 805,393,978 11,416, 613,843 16, 691, 212, 331 | 4, 833, 260, 538 20, 293,167,459 i Not including 53,415 returns for inactive corporations. Preferred Number showing par value common stock 2 120,908, 703 Includes cash in till and deposits in bank. 3 Less deficit. • Deficit. Q o CO CO TABLE" 20.—Assets and liabilities—Statement showing, by net income and deficit classes, the number of balance sheets tabulated and the major items of assets and liabilities as of December 81, 1929, or at the close of the fiscal year nearest thereto CO 00 [For text defining certain items and describing returns included, see pp. 1-4, 24] CORPORATIONS REPORTING NET INCOME Net income and deficit classes (Thousands of dollars) Under 5 5 under 25 25 under 50 50 under 100 100 under 500.... 500 under 1,000.. 1,000 under 5,000 5,000 and over_. Total Number of balance sheets tabulated Notes and accounts receivable Cashi Inventories Tax-exempt investmentsObligations of States and Ter- Investments ritories and other than Capital assetsminor political tax-exemptReal estate, Miscellaneous subdivisions; Stocks, bonds, buildings, and assets not securities issued mortgages, equipment (less distributed under the Feddepreciation) loans, real eral farm loan estate, etc. act and obligations of the United States or its possessions Total assets a 151,427 $1,219,875,924 1,747, 738,874 57,039 893,809,466 12, 224 1,109, 524, 559 8,195 2,886, 580,774 8,132 1,398,182, 583 1,306 3,253,957,097 1,021 293 6,423, 500,475 $4,774,158,637 $1, 537,059,942 7,153,435,864 1,820,754,782 3,603,557,818 942,196, 586 4,183,012,031 1,065,205,037 9,063,532,248 2,675,594,719 4,148,955,211 1,285,076,124 8,585,842,988 2,615,696, 704 13,633,545,442 5,200,043,695 $511,625,990 $2,257, 680,436 753,406,444 4,162, 561,891 419,275,069 2,196,138,309 573,578,928 2,473,065,381 1,474,741,018 7,135,354,951 588,738,990 3,434,789,848 1,573,887,406 6,637,137,050 2,299,986,684 14,753,955,267 $5, 524,388,839 $1,520,434,648 $17,345,224,416 5,626,473,651 1,190,410, 575 22,454,782,081 872,742,093 11,795,819,608 2,868,100,267 3, 505,090,991 1,071,932,795 13,981,409,722 9,805, 506,127 2,975,137,144 36,016,446,981 5,719,239,198 2,034,313,652 18,609,295,606 15,381,089,500 6,634,092,582 44,681,703,327 43,281,853,806 17,423,451,431 103,016,336,800 239,637 55,146,040,239 8,195,240,529 91,711,742,379 18,933,169,752 17,141,627, 589 43,050,683,133 33,722, 514,920 267,901,018,541 CORPORATIONS R E P O R T I N G NO N E T I N C O M E Under 5 5 under 25 25 under 50 50 under 100 100 under 500 500 under 1,000.... 1,000 under 5,0005,000 and over 101,187 42,434 7,926 4,031 3,022 329 228 21 $610, 528,043 $2,312,801, 602 1,220,329, 593 3,250,323,251 1,172,107,057 226,809,074 263,426,552 898,915,820 562,746,936 2,267,071,823 181,910,108 547,202,944 259,941,917 1,031,370,165 112,305,774 184,630,718 $914,281,851 1,145,198,626 474, 607,610 487,757,325 864,020, 555 350,829,481 455,633,935 77,015,801 4, 769,345,184 Total 159,178 3,437,997,997 Grand total. 398,815 22,371,167,749 11,664,423,380 66,810,463,619 21,910,972,773 $333,344,404 621, 553, 542 244,427,038 264,391,478 346,332,826 165, 574,532 165,340,583 2,158,945 $1,478,736,984 $4,359, 677,731 $1, 372,911,711 $11,382,282,326 2, 280, 582,002 5,383,276,638 1,674,057,625 15, 575,321,277 2,432,855,280 1,035,781,724 955,736,878 6,542,324,661 2,421, 356,030 1,625,816, 593 958,803,970 6,920,467,768 4,904,624,582 1,259,665,720 12,978,850,967 2,774,388, 525 1,779,867,152 681,963,991 777,639,404 4,484,987,612 3,119,687,228 1,209,938,676 1,811,315,250 8,053,227,754 333,013,336 141,054,999 1,089,249,032 1,939,428,605 2,143,123,348 12,793,464, 668 10,338,363,877 55,844,147,801 24,734,357,977 8,334,178,416 67,876,890,970 116,446,100,356 42,056,693,336 335,777,909,511 o U2 CORPORATIONS REPORTING NET INCOME Capital stock Net income and deficit classes Notes and ac- Bonded debt Miscellaneous not counts payable and mortgages liabilities distributed (Thousands of dollars) Under 5 5 under 25 25 under 50 50 under 100 100 under 500.... 500 under 1,000... 1,000 under 5,000 5,000 and over__. Total Preferred $2, 678, 562, 896 2, 696, 641, 803 1, 261,439,145 1,366,443,948 2, 663, 767, 572 1,296,961,557 2,724,059, 648 4, 507,934,975 $1,927,761,644 1,870, 591,148 928,176,707 1,089,349,124 3,162,457, 564 2,099,371,218 6,018, 222,419 18,129,990,986 $5,216, 505,304 7,903,400,317 4,183, 588,700 5,061,396,546 11, 740,889,200 5,310,167,322 14,094,847,398 24, 511,612,352 $580,472,992 1,068,927, 753 577, 613,009 720,789,796 2, 506,215,749 1, 548,958,057 3,452,794,057 4,449,126,795 19,195,811,544 35,225,920,810 78,022,407,139 14,904,898,208 Common Surplus and undivided profits $5,189,934, 536 $2, 269, 471,804 5,429,166,660 3,705, 700,958 2,695,689,662 2,249, 490,894 3,108,151, 716 2,723, 608,140 8,227,233,486 7,808, 381,630 4,555,339,188 3,888, 832,673 9,877,865, 587 8,583, 531,467 30,743,216,943 20,692, 610,997 69,826,597,778 51,921, 628,563 Deficit Surplus and undivided profits less deficit Total liabilities2 $517,484, 760 $1,751, 987, 044 $17,345,224,416 219,646,558 3,486, 054,400 22,454,782,081 100,178, 509 2,149 312,385 11, 795,819,608 88,329,548 2,635 278, 592 13,981,409,722 92,498,220 7,715 883,410 36,016,446,981 90, 334,409 3,798 498,264 18, 609,295,606 69,617,249 8, 513 914,218 44,681,703,327 18,156,248 20,674 454,749 103,016,336,800 1,196,245,501 50,725,383,062 267,901,018,541 CORPORATIONS REPORTING NO NET INCOME Under 5 Sunder 25__ 25 under 50 50 under 100 100 under 500 500 under 1,000.. _ 1,000 under 5,000_. 5,000 and over Total _. Grand total I $1,972,943,531 | $1,418,656,689 $2,788,715,625 2,753,519,044 2,081, 554,362 4,419,467,181 1, 608,584,184 986,146,594 1,133,886,934 965,825,255 1,323,343,292 990,031, 548 3,078,741,258 1,719,829,985 2,483,969,344 444,949,926 1,187, 577,673 1,034,738,152 1,911,581,037 977,881,412 2,024,086,602 268,797,324 526,041,602 263,683,356 10, 256, 725,736 11,416, 613,843 16,691,212,331 29,452, 537,280 46,642,534,653 1 94,713,619,470 $457,366,636 $4,139,788,914 $1,311,176,418 797,052,691 4,756,581,306 1,736,361,104 417,431,905 2,092, 582,923 808,861,878 581,473,798 2,110,600,986 1,424,702,380 1,193,887,152 3,650,065,364 1, 651,861,041 490,476, 549 1,043,332,008 552,643,993 1,909, 331,640 800,753,267 991,832,726 590,884,318 94,818,540 300,120, 644 4,833,260,538 20,293,167,459 19,738,158,746 Includes cash in till and deposits in bank. 90,119,765,237 $706, 365,487 969,214,411 505,169,757 475,509,491 799, 503,177 268, 730, 689 562,238,930 104,917,179 8, 777, 560,184 4, 391, 649,121 60,699,188,747 $604,810,931 $11,382,282,326 767,146, 693 15, 575,321, 277 303, 692,121 6, 542, 324, 661 949,192, 889 6,920,467,768 852,357,864 12,978,850,967 283,913,304 4,484, 987,612 429, 593,796 8,053,227, 754 195,203,465 1,939,428,605 4,385,911,063 Q m 3 o o 67,876,890,970 5, 587,894,622 55, 111, 294,125 335,777,909, 511 2 Less deficit. 00 CO CO TABLE 21.—Consolidated corporation returns for 1929 filed for affiliated corporations by major industrial groups, showing analysis of compiled receipts and statutory deductions; also net profit (or deficit); net income, tax, and net profit after deducting tax [For text defining certain items and describing returns included, see pp. 1-4, 22-23] P A R T 1—ALL CONSOLIDATED CORPORATIONS M anufactur ing Distribution Aggregate A. Receipts, taxable income: Gross sales Profit or loss from sales: Corporations reporting profit Corporations reporting loss ... Profits less losses i Gross profit from operations other than amounts tabulated as gross sales... Interest Rents Profits from sale of real estate, stocks, bonds, and other capital assets Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds C. Total compiled receipts 2 D. Statutory deductions: Cost of goods sold Compensation of officers Interest paid Taxes paid other than income Bad debts Depreciation Depletion Miscellaneous deductions E. _. _. ___ — Total statutory deductions Agriculture and related industries Mining and quarrying Total manufacturing Food products, beverages, and tobacco $50, 562,769, 538 $235,740, 673 $2, 056,165, 279 $38, 755,389, 612 $8,968, 572, 400 12,274,598,6U 20,289,797 12,254,358,847 107,114,591 108,123 107,006,468 666,237,189 8,927,409 662,309,780 15,909,457,488 1,375,567,941 651,073,862 42,825,316 3,070,332 2,493,625 472,355,767 1, 778,908,729 $1,847,450, 622 Leather and leather products $734,162,131 1,488,297,711 515,749 1,487,781,962 383,172,918 1,760,238 381,41^685 185,915,855 1,818,227 184,102,628 84,332,334 28,858,745 15,263, 587 9,280,193,721 12,274,952 9,267,918,769 646,594, 308 333,439,678 108,559,715 31,451,983 50,097,035 14,157,645 13,310,165 10,735,459 8,098,357 2,928, 579 3,673,650 1, 573,416 1,998,427 7,068, 271 22,963,462 59,178,789 81,147,470 782,937,072 7,617,080 47,126,899 3,092,341 14,730,959 422,432 7,133,547 1,706,194,651 175,084,796 1, 677,107 418,685 45, 020,032 7,263,112 525,885, 390 59,651,659 35,290,711 5,480,084 4,025, 320 2,872, 520 853,143 118,384 72,631,412,772 295, 292,436 2, 319, 045,340 41, 293,604,904 9,159,793,837 1,904, 315,743 750,865, 282 38,308,410,691 468,891,297 2,348,201,990 1,184,695,659 257,407,491 2,180,835,351 370,998,330 20,414,205,087 128,734,205 1,939,150 6,306,328 11,269,997 1,091,343 11,897,210 2,280,814 108,250,937 1, 393,855,499 17,115,402 74,600,910 54,436,406 5,168,654 123, 219,152 120,164,128 306, 045,631 29,487,470,843 233,847,782 458,398,611 390,294,302 110,080,824 1,076, 234,479 219,663,663 5,930,784, 975 7,480,790,438 31, 529,976 99,605, 576 43,991, 725 16,172,234 112,407,487 476,927 1,016, 041,870 1,466,037,937 22, 732,488 22, 375,061 17,201,303 6, 773,918 45, 955,957 11,144 251, 088,205 600,059,503 5,620,912 5, 734,556 4,639,739 3,416, 021 9,599,683 675,446 91,235,612 65,533,645,896 271,769,984 2,094,605,782 37,906,775,479' 8,801,016,233 1,832,176,013 720,981,472 7,097,766,876 23, 522,452 224,439,558 3,386,829,425 72,139,730 29,883,810 6,897,840 971, 527 - 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 __. Textiles and textile products .: - •, • ; : . : 358,777,604 1,881,279,447 2, 095, 792 52, 283,144 585, 537,049 40, 770, 795 o XS1 3 8 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) K. Total tax L. Compiled net profits (F) after deducting tax (K) Cash and stock dividends distributed: 3 Cash dividends Stock dividends Total dividends distributed 5, 216,487, 429 21,426,660 213,891, 578 774, 340 172,156,414 7,862, 605 5,002.595,851 !*•' 631,374, 733 6,466,392,143 20, 652, 320 2,815,953 20, 706, 499 164,293,809 2,663, 062, 793 309,779,913 61,911,865 "" 26,124,060* 198,315,498 320,826, 526 3,066,002,899 37, 077,187 321, 700,417 10,855,685 61, 284,045 28, 647, 390 4, 629, 462 25, 254, 348 4,842,147,970 747,390,948 3,448, 017 269,983, 288 30,817,414 251, 300,414 31,492,930 67.487, 330 1,556,641 21, 573,449 852, 291 5, 589,538,918 3,448, 017 300,800,702 2, 019, 035,134 272,138, 651 2, 291,173,785 282, 793,344 69,043,971 22,425, 740 2,801,292, 376 318, 006,809 138, 229, 583 65, 241,890 28,912,283 3,330, 025 264,893 Manufacturing—Continued Distribution Rubber and related products A. Receipts, taxable income: $1,127,116,613 Gross sales Profit or loss from sales: 248,391,872 Corporations reporting profit _ -351109 Corporations reporting loss. 248,037,763 Profits less losses * Gross profit from operations other than amounts tabulated 6,536,409 as gross sales 7,584, 739 Interest 4,594, 996 Rents Profits from sale of real estate, stocks, bonds, and other capital assets 961,820 6,994,501 Miscellaneous receipts B. Receipts, tax-exempt income: 11, 703, 904 Dividends on capital stock of domestic corporations 89,612 Interest on Federal, State, and municipal bonds Stone, clay, and glass products Metal and metal products $698, 010,277 $700, 507,454 $862,856, 549 $7, 065, 765, 720 $643, 625,745 $15, 339, 891,058 . 174,988,500 478,736 174,509,764 174,451,453 431,904 174,019,549 274,926,314 744,287 274,182,027 2,329,297,056 337,057 226,701,701 S, 603,302,303 456,177 8,602,846,126 12, 301,153 8, 793,468 5, 411,199 3,101,687 13,818, 586 2, 365, 297 41,086, 781 5, 800, 937 13,088,176 456, 784,152 54,583,518 18,235, 299 1,087, 397 4, 345,804 1, 568,822 64,339,037 164,865,688 35,535,371 8,943,590 7,188,066 7, 666,840 6,229,913 4, 077, 634 12, 288,381 16, 313, 234 140,942,933 1,058, 078 8,188,008 21, 425, 609 515,147, 736 15, 021, 918 1,025, 735 226, 701,701 20, 597,483 625,492 328,420,361 25, 949,634 2, 256,877 1,853,473 78, 530,536 19,199, 564 754,912, 752 955,246,111 j 8,106,994,851 663,984,204 16,238,934, 599 199,469,048 523, 500, 513 9,198,284 16,916,972 13, 515,453 3,293,376 25,953,837 19, 065, 642 106,489,455 11,737,044,932 84,319,209 134,788,432 140,858,155 35, 230,149 389,260,483 30,158,815 2,153, 689,468 717,933, 532 588, 674, 522 4, 736,805,721 14,361,273 33,323,378 17,528,853 100,822, 921 10,188,871 129,231, 747 7, 534,612 18,224,604 18, 391,162 361,163, 249 165,605, 364 28,848 202,352,561 I 1,516,606,467 859, 060, 702 j 7, 061, 783,451 416,924,044 9,468,661 7, 553,274 6,517,995 3,811,039 33,706,921 1,640,357 113,842, 248 1,149, 257, 074 526,487, 905 7,496,824 22,420, 960 10, 208,809 1,480,368 29, 631,151 1, 768,953 91,158, 281 10, 653, 251 593,464, 539 14, 705, 349, 643 E. Chemicals and allied substances 5, 770, 934 1,231,801 1,165,582,594 Footnotes at end of Table 21. Printing a n d publishing 747,700,488 C. Total compiled receipts 3 D. Statutory deductions: Cost of goods sold Compensation of officers Interest paid. Taxes paid other than incomeBad debts Depreciation Depletion Miscellaneous deductions Total statutory deductions,. Lumber and Paper, pulp, wood products and products 879,078,850 3,937,941 22,291,780 7, 089,267 7,804,424 29, 585, 764 8 8 Q 3 o o CO TABLE 21.—Consolidated corporation returns for 1929 filed for affiliated corporations by major industrial groups, showing analysis of compiled receipts and statutory deductions; also net profit (or deficit); net income, tax, and net profit after deducting tax—Continued PART 1.—ALL CONSOLIDATED CORPORATIONS—Continued Manufacturing—Continued Distribution Rubber and related products Lumber and Paper, pulp, wood products and products Printing and publishing Chemicals and allied substances $64,259,501 $96,185,409 $1,045,211,400 Stone, clay, and glass products Metal and metal products $1, 533, 584, 956 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 $16,325,520 11,793,516 7,052, 735 21,222,975 16,047,653 354,369,995 4,110,350 97,730,100 H. Statutory net income I. Net loss for prior year deducted by concerns reporting net income for 1928 4,532,004 22,714,221 43,036,526 80,137,756 690,841,405 66,409,315 1,435,854,856 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) Cash and stock dividends distributed:» Cash dividends __ _ __ Stock dividends Total dividends distributed-. $29,766,956 393, 501 3,604,718 1,340, 722 1, 323. 229 11,128,320 593, 585 105,434, 721 55 4,138,503 21,109,503 41,695,804 78,814,527 679, 713,085 65,815,730 1, 330,420,135 S 3,960,921 12,364,599 3,858, 771 25,908,185 5,253,442 59,006,059 10,277, 300 85,908,109 77,374,916 967,836,484 8, 017,691 62, 501,974 51, 650, 3006 11,381,934, 65 36,385,905 18,039,774 33,359,039 4,402,498 36,112,031 37,700 63,123,480 1,196,499 717,883,738 178, 232, 236 48,313,188 4,706, 058 678,074, 918 29,298, 859 54,425,679 37,761,537 36,149, 731 64,319, 979 896,115,974 53,019,246 707,373, 777 Manufacturing—Contd. Distribution A. Receipts, taxable income: Gross sales Profit or loss from sales: Corporations reporting profit Corporations reporting1 loss Profits less losses All other man- Construction ufacturing industries „_ ,___, $70,519,665 $767,431,043 $303,743,944 240,748,038 5,888,478 285,864,565 59,260,444 84,687 59,225,757 Transportation and other public utilities Trade $9,211,730,030 2 161,792 699 3,894,626 2,157,898,078 Finance—BankService—Pro- ing, insurance, Nature of real estate and fessional, business holding comamusements, hotels, etc. panies, stock and not given bond brokers, etc. H a o Gross profit from operations other than amounts tabulated as gross sales Interest _ Rents Profits from sale of real estate, stocks, bonds, and other capital assets Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds C. Total compiled receipts « D. Statutory deductions: Cost of goods sold Compensation of officers Interest paid _. Taxes paid other than income. Bad debts Depreciation __ _ Depletion Miscellaneous deductions E. Total statutory deductions. 9,140,794 3,931,137 9,568,812 16,966,129 110, 965, 696 $12,182, 768,643 300,663,976 9,813,896 187, 534, 233 6,642,300 112,257,257 44, 797, 547 76,473,827 $995,413,100 20,800,249 51,660, 536 * $1,734,266,822 634, 111, 385 202,438,819 $34,012 12,133 7,220 62,168,903 646,349,991 14,232,890 75,115, 557 18,094,454 39,052,303 268,166, 490 164,351,830 23,414, 203 1,155, 360 3,583,671 4,854,085 9,174,309 707,722 801,638,987 25,018,419 23,183, 217 5,333,014 39,315, 224 165, 962 260,280,620 76,526, 223 19, 765 845, 274, 443 449,485,623 14,206,143,152 9, 563,123,339 1,164,501,828 3, 340,142,189 73,961 532,066,478 11,858,836 8,360,226 6,851,238 6,340,079 20, 578, 785 232,167 188, 811, 760 244,518,187 10,973,227 12, 571, 321 3, 573, 333 2,119, 506 13, 359,859 168,664 117,826,455 38, 593, 538 1, 259,062, 533 567,103,694 22,800,394 760, 777, 211 26,947, 282 9,132,311, 746 84,701,416 419,678, 658 76, 564,844 71,655, 004 52,300,432 1,115,446 < 2,074,338,475 19,315 28,925 9,458 277 1,767 5 2, 780, 354, 275 133,945 775, 099, 569 405,110, 552 7,053, 831, 957 65, 561,010 58,033,013 40,661, 232 80,734,687 658, 333 1,866,426,631 16,140,457 49,060,008 23,410,612 3,830, 257 62,310,554 878,146,034 11, 807, 596, 398 9, 234,401, 559 1,032, 897, 922 2, 398, 546, 754 328, 721, 780 131,603, 906 559, 787, 914 831 74,203 F. Compiled net profits _ O. 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 70,174,874 24, 569, 563 9,882,031 826,657, 406 28, 516, 231 39,481,186 336,806, 843 H. Statutory net income _ I. Net loss for prior year deducted by concerns reporting net income for 1928 _ _ 45,605, 311 34,493,040 1, 571, 889, 348 300, 205, 549 92,122, 720 222,981,071 4, 588, 973 1, 092, 278 40, 057,574 6, 257, 792 5, 880,452 13, 736, 954 41, 016, 338 33, 400, 762 1, 531,831, 774 293, 947, 757 86, 242, 268 209, 244,117 e 79, 749 7,870, 851 62,304, 023 4,103, 971 40,271,100 178, 323,863 2, 220, 222,891 37,865, 579 290,856,201 11, 993, 590 119,610, 316 49, 320, 950 510,466,964 241 « 60, 225 65,421,642 2, 323,165 26,981,314 719,724 1,778,312,424 25,324, 768 242,006,392 39,105,907 60,824,729 1,249,637 441,556,672 378,034,847 67, 744,807 27, 701,038 1,803, 637,192 281,112, 299 62, 074, 366 819, 591, 519 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)_ a Cash and stock dividends distributed: Cash dividends Stock dividends _ Total dividends distributed. 44, 375,071 « 59,984 3O3 O Ifi 19, 765 •79,749 o o g F o o t n o t e s a t e n d of T a b l e 21» CO TABLE 21.—Consolidated corporation returns for 1929 filed for affiliated corporations by major industrial groups, showing analysis of compiled receipts and statutory deductions; also net profit (or deficit); net income, tax, and net profit after deducting tax—Continued PART 2.—CONSOLIDATED CORPORATIONS SHOWING NET INCOME Manufacturing Distribution A. Receipts, taxable income: Gross sales Profit or loss from sales: Corporations reporting profit Corporations reporting loss Profits less losses l Gross profit from operations other than amounts tabulated as gross sales _ Interest Rents Profits from sale of real estate, stocks, bonds, and other capital assets Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds 2 C. Total compiled receipts _ D. Statutory deductions: Cost of goods sold Compensation of officers Interest paid Taxes paid other than income tax... Bad debts Depreciation Depletion Miscellaneous deductions Aggregate Agriculture and related industries Mining and quarrying $42,971,670,371 $200,225,704 Total manufacturing Food products, beverages, and tobacco Textiles and textile products Leather and leather products $1,608,949,944 $32, 785,280,094 $6,152, 722,151 $1, 273,360,040 11,194,122, H8 530,717 11,193,591,401 101,799,889 11,618 101,787,871 673,465,613 516,848 572,948,765 8,531,810,878 638 8,531,810,240 / , 313,248,218 312,080,961 688 812,080,823 14,176,549,265 1,130, 647,816 511,535,002 37,871,292 2,330, 596 2,087,739 58,679,404 19,079,824 9,456,374 603,802, 546 279,081,423 88,971,954 26, 757,690 20,444,742 9, 560,012 407, 239,620 1,672,355,785 1,416,733 6,622,530 20,145, 500 45,476,977 . 69,449,778 747,705,022 6, 216, 530 39, 590,006 2, 504,659 11,851,116 57,407 3,091, 272 1,583,734,804 149,116,620 62,602,849,283 515, 335 153,874 37, 713, 787 5,925,856 1,805,427,666 505, 738, 590 57,633,706 25,169,101 4,254,324 3, 300, 443 2, 849,977 35,137,663,113 6,284,714,556 1,313,941,616 579, 772 98,758 554,631,628 1,036,001,179 11,748,209 46,336,892 39, 768,115 3,359,344 91,113,970 93,304, 799 194,498,069 24,253.469,854 196,984,028 340,751,965 349,304, 500 79,537,847 957, 279, 535 204,790, 807 5,142, 743,778 4,839,478,938 27, 422, 498 53, 008 828 33,914, 527 12, 527,999 93,141,511 476, 477 850,294,954 961, 279, 717 15, 897,413 10,829,952 10,954,086 3.954,949 32,915, 482 11,144 169, 543,751 420,381,987 4,246, 604 2,661,843 3,085, 668 12,154,452 6,441, 701 511, 791, 315 42,840,313 31,778,078,970 380,390, 551 1,889,721,029 1, 047,815,197 168,721,712 1,918,572,922 323,030,614 17,409,821,805 251,223.803 98,437,833 1,134,371 2, 561,164 10,204,327 860,564 10,422,492 1,634,650 98,924,537 1,318,248,213 7,947,463 7,696, 701 4,431, 217 $545,452,205 125,070,218 125,070,218 1,704,362 2,746,409 901,443 72,819,060 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 __ 54,916,152,800 224,179,938 1,516,130, 577 31, 524,862, 314 5,910, 265, 732 1,205, 386,494 7,686,696,483 27,043,865 289,297,089 3, 612,800,799 374,448,824 108,555,122 1,732,851,424 669,209 43.639,643 563,372,296 29,423,425 6,150,420 678, 530 H. Statutory net income I. Net loss for prior year deducted by concerns reporting net income for 1929 _ __ 5,953,845,059 26,374,656 245,657,446 3,049,428,503 345,025,399 102,404,702 42,161,783 213,891, 578 774,340 7,862,605 138,229,583 8,226,896 3, 330,025 264,893 O 3 o o 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) Cash and stock dividends distributed:3 Cash dividends Stock dividends Total dividends distributed. _ 5,739,953,481 25,600,316 237.794,841 2,911,198,920 336,798, 503 99,074,677 41,896,890 631,374,733 7,055,321,750 2,815,953 24,227,912 26,124,060 263,173,029 320,826, 526 3,291,974, 273 37,077,187 337,371,637 10,855, 685 97, 699,437 4,629,462 38,210,851 4,656,306,608 723,650, 780 3. 333,260 258-346,719 30, 817, 414 1,958,783,026 267,777,811 232, 246, 221 31, 414,332 62, 812,462 1,406, 641 5,379,957, 588 3,333,260 289,164,133 2,226, 560,837 263,660,553 64,219,103 21,012,014 852,291 21,864,305 Manufacturing—Continued Distribution A. Receipts, taxable income: Gross sales -._ Profit or loss from sales: Corporations reporting profit Corporations reporting loss Profits less losses i Gross profit from operations other than amounts tabulated as gross sales _ Interest _ Rents. _ _ Profits from sale of real estate, stocks, bonds, and other capital assets Miscellaneous receipts _. B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds C. Total compiled receipts 2 D. Statutory deductions: Cost of goods sold Compensation of officers _ Interest paid _ Taxes paid other than income tax _ Bad debts Depreciation Depletion Miscellaneous deductions E. Total statutory deductions _. Footnotes at end of Table 21. Rubber and related products Lumber and Paper, pulp, wood products and products Printing and publishing Chemicals and allied substances Stone, clay, and glass products Metal and metal products $623,088,508 $779,125,841 $6,682,933,228 $583,778,065 $14,389,795,256 158,324,7'48 133,353,783 161,313,766 257,614,040 2,230,494,556 210,203,145 3,432,489,076 158,324,748 133,353,783 161,313,766 257,614,040 2,230,494,556 210,203,145 3,432,489,076 366,977 6,164,383 1,837,431 7,242,378 5,880,616 2,697,665 2,549,044 12,515, 768 2,266,966 31,353,603 5,073,101 12,368,467 451,417,397 52,197,512 17,150,117 856,048 3,309,495 1,283,295 61,635,974 157,074,664 34,408,398 542,758 6,507,883 6,276,207 4,572,360 7,587,013 5,674,462 4,037,058 11,802,903 15,136,950 138,476,309 950,981 7,499,616 19,953,482 507,568,845 11,636,933 58,506 711,052,028 4,754,195 1,128,438 521,254,913 20,383,145 617,506 674,682,412 12,667,704 946,238 857,374,915 328,194,983 25,687,003 7,711,193,499 2,155,212 1,816,392 601, 649,104 75,853,278 19,046,092 15,265,335,989 525,612,409 1,878,204 11,403,258 3,670,348 3,052,152 17,996,498 355,349,271 6,121,083 7,438,396 9,228,923 1,928,626 17,007,951 15,248,205 66, 338,276 478,660,731 461,774, 742 6,501,352 18,927,876 8,876,623 1,214,070 26,254,625 1,497,399 79,907,636 604,954,323 521,511,801 12,408,165 15,598,033 9,595,830 6,606,382 16,747,276 28,848 166,451,437 748,947, 772 4,452,438 30,105 373,574,920 8,136,065 5,544,086 5,814,569 3,197,884 30,188,601 941,914 96,788,992 524,187,031 10,957,306,180 75,520,858 119,424,244 133,712,366 26,580,565 363,900,794 29,817,235 1,983.834,488 13,690,096,730 $683,937,157 99,456,369 663,069,238 $488,703,054 90,624, 125,197, 14,924, 337,634, 156,692, 1,436,209, 6,643, 827,664 Q GO O o g £O TABLE 21.—Consolidated corporation returns for 1929 filed for affiliated corporations by major industrial groups, showing analysis of compiled receipts and statutory deductions; also net profit (or deficit); net income, tax, and net profit after deducting tax—Continued CO PART 2.—CONSOLIDATED CORPORATIONS SHOWING NET INCOME—Continued Manufacturing—Continued Distribution Rubber and related products Lumber and Paper, pulp, wood products and products 21,000,651 13,613,942 353,881,986 3,971,604 94,899,370 48,727,438 94,813,201 713,483,849 73,490,469 1,480,339,889 1,340,722 1,323,229 11,128,320 593,585 105,434,721 35,106,831 47,386,716 93,489,972 702,355,529 72,896,884 1,374,905,168 3,960,921 44,021,869 3,858,771 38,735,411 5,253,442 64,474,647 10,277,300 98,149,843 77,374,916 989,990,919 8,017,691 69,444,382 151,650,300 1,423,588,959 35,753,455 18,002,274 30,413,018 3,029,607 35,838,677 37,700 61,130,874 1,177,954 710,772,040 177,142,365 45,852,941 4,706,058 661,900,461 27,850,304 53,755, 729 33,442,625 35,876,377 62,308,828 887,914,405 50,558,999 689,750,765 11,695,439 5,882,633 H. Statutory net income _ _ I. Net loss for prior year deducted by concerns reporting net income for 1929 _ _ 36,287,351 36, 711,549 393,501 1,604,718 35,893,850 Total dividends distributed. _ $42,594,182 $69,728,089 A. Receipts, taxable income: Gross sales _ Profit or loss from sales: Corporations reporting profit. Corporations reportingl loss Profits less losses $1,575,239,259 o M _ Manufacturing— Contd. Distribution $77,462,073 Metal and metal products $1,067,365,835 $47,982,790 K. Total tax L. Compiled net profits (F) after deducting tax (K) Cash and stock dividends distributed: 3 Cash dividends _ Stock dividends Stone, clay, and glass products $108,427,143 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) and Printing and Chemicals allied subpublishing stances All other man- Construction ufacturing industries Transportation and other public utilities Trade $263,841,049 $8,113,373,580 197,628,872 64,644,618 197,628,872 64,644,618 1,982,401,720 1,718 1,982,400,007 $582,384,589 Finance—BankService—Pro- ing, insurance, Nature of real estate and fessional, business holding comamusements, hotels, etc. panies, stock and not given bond brokers, etc. o o K Gross profit from operations other than amounts tabulated Interest. Rents Profits from sale of real estate, stocks, bonds, and other capital assets Miscellaneous receipts Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds 11,971,610 5,978,032 2,066,943 105,417,144 $11,386, 677,678 279,968,033 9, 500,837 174,428,944 5,757, 624 90, 561, 694 36,777,836 68, 593, 537 $816,892,381 18,348,608 38,892,231 4 $1,076, 615,987 485,557,995 123,341,189 $31,139 2,664 5,410 814 6,186,733 11,070,250 3,423,826 4,095, 511 59, 227,881 631,358,939 11,760,028 71,839,019 17,563, 652 29,079,022 224,252, 222 136,177,951 21,043,824 1,130,472 8,936,658 602,818 778,713,401 24,329,449 20,127,349 5,249,142 36, 576,089 145,913 195,413,595 55,075,862 641,832,453 401, 575,467 13,334,704,325 8,418,282,185 957,497,896 2,296,434,801 40,027 384,761,217 8,745,880 5,290,464 5,254,134 3, 396, 517 15,050, 513 77, 392 121,099,167 209,196, 531 9,290,877 11,304,379 2,947,406 1,439,026 11,219,469 168, 624 108,013,712 6,180,973,573 33,560,925 52,115,287 1,119,482,284 48, 346,410 50,120, 246 528, 331, 227 25,832,743 20,169, 831 69,372,418 694,896,903 313,385 21, 763,189 8, 447, 349; 797 1.615.828,674 12, 594,156 30,027, 831 16,960,091 1,861,726 50, 535,148 12,800 2,031 2,188 277 1,476 694, 570, 500 62,949,898 290,908,073 50,177,097 35,660,354 33,731, 511 1,055,160 4 1,107,878,715 543,675, 284 353,580,024 10,865, 554,156 8,042,902, 736 806, 549,452 6 1, 582,360,808 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 _ 98,157,169 47,995,443 2,469,150,169 375,379,449 150,948,444 32,795 7,232 22,174, 296 9,539,476 803,042,850 25,376,491 36,722,002 250,489,457 H. Statutory net income _| I. Net loss for prior year deducted by concerns reporting net income for 1929. 75,982,873 38,455,967 1, 666,107, 319 350,002,958 114,226,442 463,584, 536 4, 588,973 1,092, 278 40,057, 574 6, 257,792 5,880,452 13, 736,954 J. Statutory net income (H) after deducting net loss for prior year (I) 71,393,900 37,363, 689 1, 626,049, 745 343, 745,166 108, 345, 990 449,847,582 7,232 K. Total tax L. Compiled net profits (F) after deducting tax (K)_ 7,870,851 90,286, 318 4,103,971 43,891,472 178,323,863 2, 290,826, 306 37,865, 579 337, 513,870 11,993,590 138,954,854 49,320,950 664,753,043 241 6,991 Cash and stock dividends distributed: 8 Cash dividends Stock dividends 61,050,863 2,158,285 25,488,989 699,724 1, 734, 263,135 12,016,273 232,418,458 38,379,258 59,006,242 1, 249,637 384,666,979 372,710,663 Total dividends distributed. 63,209,148 26,188,713 1,746,279,408 270,797,716 60,255,879 757,377,642 C. Total compiled receipts 2_ 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.. 714,073,993 14,023 i H & |jj O CO 7,232 Q O Footnotes at end of Table 21. CO TABLE 21.—Consolidated corporation returns for 1929 filed {or affiliated corporations by major industrial groups, showing analysis of compiled receipts and statutory deductions; also net profit (or deficit); net income t lax, and net profit after deducting tax—Continued CO 00 PART 3.—CONSOLIDATED CORPORATIONS SHOWING NO NET INCOME Distribution A. Receipts, taxable income: Gross sales Profit or loss Jrom sales: Corporations reporting profit Corporations reporting1 loss Profits less losses B. C. D. E. Gross profit from operations other than amounts tabulated as gross sales Interest Rents Profits from sale of real estate, stocks, bonds, and other capital assets Miscellaneous receipts Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds Total compiled receipts 2 Statutory deductions: Cost of goods sold Compensation of officers Interest paid Taxes paid other than income tax Bad debts Depreciation Depletion Miscellaneous deductions Total statutory deductions F. Compiled net deficit-...G. Plus tax-exempt interest and dividends received on capital stock of domestic corporations to arrive at statutory deficit-. H. Statutory deficit ... . Cash and stock dividends distributed:3 Cash dividends Stock dividends Total dividends distributed Aggregate $7, 591,099,167 Agriculture and related industries $35, 514, 969 Manufacturing Mining and quarrying $447, 215, 335 Total manufacturing Food products, I Textiles and p e beverages, andd textile tobacco products 55, 970,109,518 $2,815,850, 249 $574,090, 582 175,054,498 515, 749 174,638,749 71,091,957 1,769,596 69,332,362 Leather and leather products $188, 709,926 /, 080,476,626 19,709,080 1,060,767,446 5, 315,202 96, 605 5,218,597 92,771,576 3,410,561 89,361, 015 1, 732,908, 223 244, 920,125 139, 538,860 4, 954, 024 739, 736 405,886 25, 652,930 9, 778, 921 5,807,213 42,791,762 54, 358, 255 19, 587, 761 4,694, 293 29, 652, 293 4, 597,633 5,362, 702 3,038, 758 3,667,140 1,224,217 927, 241 671,973 65,116,147 106,552,944 581, 694 445, 741 2,817, 962 13,701,812 11, 697, 692 35, 232,050 1,400, 550 7, 536,893 587,682 2,879,843 365,025 4, 042, 275 122,459,847 25, 968,176 10,028, 563,489 1,161,772 264,811 44, 068, 633 7,306, 245 1, 337, 256 513, 617, 674 20,146,800 2,017, 953 6,155,941,791 10,121,610 1, 225,760 2,875,079, 281 724,877 22,543 590,374,127 273, 371 19, 626 196,233, 654 0, 530, 331,721 88, 500, 746 458,480,961 136,880,462 88, 685, 779 262, 262,429 47, 967, 716 3,004, 383, 282 10, 617,493, 096 30, 296, 372 804, 779 3,745,164 1,065, 670 230, 779 1,474, 718 646,164 9, 326,400 47, 590, 046 357,854,320 5, 367,193 28,264,018 14, 668, 291 1,809, 310 32,105,182 26,859, 329 111, 547, 562 578, 475, 205 5, 234, 000, 989 36,863, 754 117,646,646 40, 989,802 30, 542,977 118, 954,944 14,872,856 788, 041,197 2,641,311,500 4,107,478 46, 596,748 10,077,198 3,644, 235 19,265,976 450 165, 746, 916 2,890, 750, 501 504, 758, 220 6, 835, 075 11,545,109 6, 247,217 2,818,969 81,544,454 179,677,516 1, 374, 308 3,072,713 1,554,071 1,261,569 3,157,982 675,446 18.416,552 626, 789, 519 209,190,157 588, 929, 607 3, 521,413 64,857,531 225,971,374 15,671,220 36,415,392 12,956, 503 148,428,023 737, 357, 630 1,426, 583 4,947,996 8,643,501 73, 501, 032 22,164,753 11,347,370 27,018, 590 747,420 185,841,162 23, 740,168 209, 581,330 114, 757 11,636, 569 60,252,108 4, 360, 840 114, 757 11, 636, 569 64, 612,948 748,382,843 12,274,814 786,108,529 6,381,913,165 248,136,127 19,054,193 78, 598 19,132, 791 13,040,475 37,162, 812 I 10,845,637 1,818,227 9,082,410 292,997 13, 249, 500 4,674,868 150, 000 561,435 4,824,868 561,435 o 3 a o g ManufacturingDistribution A. Receipts, taxable income: Gross sales Profit or loss Jrovi sale*: Corporations reporting profit Corporations reporting loss Profits less losses *i Gross profits from operations other than amounts tabulated as gross sales . -... Interest Rents Profits from sale of real estate, stocks, bonds, and other capital assets Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds C. Total compiled receipts 2 . D . Statutory deductions: Cost of goods sold Compensation of officers Interest paid Taxes paid other than income tax Bad debts Depreciation Depletion Miscellaneous deductions K. Total statutory deductions. Rubber and related products $443,179, 45(3 Continued Lumber and | Paper, pulp, } Printing and wood productsl and products j publishing $209. 307, 223 $77, 418,946 $83, 730, 708 C h e m i c a l s a n d I S t o n e , clay, $382,832,492 | 90,067,124 354,109 89,713,01.5 41, 634, 717 478, 736 41,155,981 13, 137,687 431,904 12, 705, 783 17,312,274 744) %&7 16,567,987 6,169,432 1,420, 356 2, 757, 565 5, 058,775 2,912,852 2, 713, 534 552.643 1,302,818 98,331 9, 733,178 727,836 719, 709 5,366,755 2,386,006 1,085,182 419,062 486,618 2, 667, 383 2,615,706 79, 827 555, 451 40, 576 485, 478 1,176, 284 2,466,624 2, 354. 214 79, 497 225,378 262,631 98,802,600 I 337,057 l_ 98,465,448 I 170,813,227 456,177 170,357,050 167498,556 \ 2, 703,063 7, 791, 024 1,126,973 1,472,127 7, 578,891 H 101,665 i 37,081 2, 677, 258 153,472 w 66,971 31,106 1,016,739 153, 363 214,338 454, 530, 566 226,445,575 80, 230, 340 97,871,196 395,801,352 j 62,335,100 | '73, 598,610 353,466, 441 2,059,737 10,888, 522 3,418,919 4, 752, 272 11,589,266 64, 713,163 995, 472 3,493,084 1, 332,186 266, 298 3, 376, 526 271, 554 11. 250, 645 67,162, 721 1,953,108 1, 930, 820 593, 041 928, 230 1,643,886 100,012, 679 168,151. 242 3, 077, 201 9, 478,576 4,286, 530 1,364,750 8,945. 886 3, 817, 437 40,151,179 284,367,049 3,217,472 j 10,197,936 I 4,034,321 3,300,353 23, 528, 666 Q ni') j y j 43,349,124 I 1,332,596 I 2,009,188 ; 703,426 ! 613,155 i 3,518,320 i ' 698, 443 : 17,053,256 779, 738,752 8, 798, 351 15,364,188 7,145, 789 8, 649,584 25, 359, 689 341, 580 169,854,980 486,187,836 239, 272, 801 85,698,928 j 35,901,124 80^ 396' 819 110,112,930 417,955,787 5,468,588 32,241,734 98, 077 1, 170,102 222,324 2,433,711 iI. Statutory deficit 31,755,347 | 13, 997, 328 5,690,912 I 14,675,445 j 488,009 | 22,642,444 632,450 37, 500 2,946,021 1,372,891 273,354 1,992,606 18,545 669, 950 4,318,912; 273,354! 2,011,151 $950,095,802 i 12, 827, 226 Footnotes at end of Table 21. anH 16, 498,556 107,097 I 688,392 I 31, 657, 270 Total dividends distributed _ , $59,847,680 231,349 1, 036,309 285, 527 F. Compiled net deficit .. __ ,_. fl. Plus tax-exempt interest and dividends received on capital stock of domestic corporations to arrive at statutory do licit Cash and stock dividends distributed: 3 Cash dividends.— Stock dividends M o f a 22,154,435 j 69, 27V, 508 1,015,252,913 o, 942,408 41,654,303 138, 746 2,830, 730 7,081,154 44,485,033 7, 111, 698 1,089,871 2,460,247 16,174,457 1,448, 555 8, 201, 569 j 2, 460, 247 17,623,012 H H o hi O O CO TABLE 21.—Consolidated corporation returns for 1929 filed for affiliated corporations by major industrial groups, showing analysis of compiled receipts and statutory deductions; also net profit (or deficit); net income, tax, and net profit after deducting tax—Continued CO P A R T 3.—CONSOLIDATED CORPORATIONS SHOWING NO N E T INCOME—Continued Manufacturing— Contd. Distribution Construction All other manufacturing A. Receipts, taxable income: Gross sales. _ Profit or loss pom sales: Corporations reporting profit Corporations reporting1 loss Profits less losses __ Gross profit from operations other than amounts tabulated as gross sales __Interest. _ _. __ Rents Profits from sale of real estate, stocks, bonds, and other capital assets_ Miscellaneous receipts _._ B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds C. Total compiled receipts 2... D. Statutory deductions: Cost of goods sold-_ Compensation of officers Interest paid _ Taxes paid other than income tax Bad debts.. Depreciation __ Depletion _ Miscellaneous deductions Transportation and other public utilities Trade Finance—BankService—Pro- ing, insurance, real estate and fessional, holding comamusements, hotels, etc. panies, stock and bond brokers, etc. Nature of business not given $185, 046,454 $39,902,895 $1,098,356,450 43,124,666 5, 883,473 87,741,198 4,615,926 34,687 4,581,289 £29,390,979 S, 892, 913 225,498,066 1,695,355 3,162,762 1,864,194 5, 548,552 313,059 884,676 $796,090,965 20,695,943 13,105,289 21, 695, 563 8,019,711 7,880,290 $178,520,719 2,451,641 12,768,305 3,382,079 5,895,879 159,845 758, 574 2,941,022 14,991,052 2,472,862 3,276,538 530,802 9, 973,281 43,914, 268 28,173,879 2,370,379 24,888 237,651 104,904 22,925, 586 688, 970 3,055,868 83,872 2, 739,135 20, 049 64,807,025 21,450,361 19, 765 203,441,990 47,910,156 871,438,827 1,144,841,154 207,003,932 1,043,707,388 33,934 147,305,261 3,112,956 3,069,762 1,597,104 2,943, 562 5,528, 272 154, 775 67,712,593 35, 321,656 1,682,350 1, 266,942 625,927 21,751, 518 128, 770, 585 26,387, 747 35,994,65G 18, 568,921 GO, 286 4 966,459, 760 6,515 26,894 7,270 4 $657,650,835 148, 553,390 79, 097,630 $2,873 9,469 1,810 17 2,140,390 40 9,812, 743 5,032, 613 139, 580,249 38, 772, 467 2,630, 563 65,880,308 5,184, 093 684,961,949 872,858,384 13,445, 723 20,148,286 7,912, 767 14,828,489 11, 362, 269 344,948 250,597,957 183,575, 534 231,424,285 51, 530,528 942,042, 242 1,191,498,823 226,348,470 61,197,993,467 101,150 F. Compiled net deficit G. Plus tax-exempt interest and dividends received on capital stock of domestic corporations to arrive at statutory deficit._ 27,982,295 3,620,372 70,603,415 46,657,669 19,344, 538 154,286,079 67,216 2,395,267 342,555 23,614, 556 3,139,740 2,759,184 86,317,386 19,765 H. Statutory deficit—- 30,377,562 3,962,927 94,217,971 49,797,409 22,103,722 240,603,465 E. _ _ _ _ _ _ -_ _ __ Total statutory deductions -^ - _ - 3,546,301 19,032,177 6,450, 521 1,968, 531 11,775,406 291 "60," 180 § 3 Q O (.'ash and stock dividends distributed: 3 Cash dividends... Stock dividends 4,370,779 | 164,880 1, 492, 325 20, 000 44, 049,289 13, 308,495 9,587,934 726,649 L 1,818,487 56,889,693 5,324,184 Total dividends distributed. 4,535,659 1, 512,325 57,357, 784 10,314,583 I 1,818,487 62,213,877 1 2 " Gross sales" less "cost of goods sold" (shown under statutory deductions). Includes net profits from 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. 1 Cash dividends and stock dividends of life insurance companies not included. 4 Includes for a limited number of returns the cost of securities purchased for customers. fi Includes special nonexpense deductions of life insurance companies. (See p. 18.) e Deficit. TABLE 22.—Corporation fiscal year returns for 1929, by major industrial groups and subgroups, 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 1929 [For text defining certain items and describing returns included, see p. 1-4] 2 Corporations reporting no net income Corporations reporting net income Industrial groups Total I number i of returns Number of returns Agriculture and related industries: Farming—Cotton, grain, stock; horticulture and all other farming; lessors__ llelated industries—Forestry, fishing, ice harvesting and other related industries; holders and lessors . Mining and quarrying: Metal mining—Iron, copper, lead, zinc, gold, silver, quicksilver, etc C-oal— Anthracite Bituminous, lignite, and peat Oil and gas. Other minerals—Asbestos, clay, granite, precious and semiprecious stones, salt, etc. 1 Mining and quarrying n. e. s.; lessors and holdersTotal mining and quarrying $9, 659, 047 1,118 I N e t loss for prior y e a r $950, 312 1, 357, 225 105, 002 1,233 611 11, 016, 272 1, 055, 314 34 10 3, 710,151 115 Total agriculture and related industries. Net income 27 172 270 168 118 789 3 60 107 ! 74 297 Number Income tax !i of returns $886,528 ! 133,143 ! 1,019,671 569 Deficit $7, 242, 748 53 1,138, 558 622 8,381,306 394,895 ! 24 510,065 162, 876 2, 316,316 3,885,114 138,335 322,636 582,852 2,387 j 219,267 i 359,886 S 24 112 163 453, 681 4,332, 534 4, 584,122 2, 379, 713 1,600,910 56,107 16, 379 24S,035 I 171,643 j 94 75 2, 713,079 765,802 14, 055, 080 1,116, 309 492 13,359, 283 1, 396,113 I a o S CO 1 N , e. s., not elsewhere specified. TABLE 22.—Corporation fiscal year returns for 1929, by major industrial groups and subgroups, 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 1929— Continued Industrial groups Manufacturing: Food products, beverages, and tobaccoBakery and confectionery products Canned products—Fish, fruit, vegetables, poultry, etc Mill products—Bran, flour, feed, etc Packing-house products—Fresh meats, ham, lard, bacon; meat canning, byproducts Sugar—Beet, cane, maple and products Beverages—Soft drinks, cereal beverages, mineral water; wine; distilling Tobacco, cigarettes, cigars, snuff, etc Other food products—Artificial ice, butter substitutes, cereals, coffee, spices, dairy products, etc.; food products n. e. s.1 Total food products, beverages, and tobacco. 23 Textiles and textile products, including fur: Cotton goods—Dress goods, plain cloth, etc.; napping and dyeing Woolen and worsted goods—Wool yarn, dress goods; wool pulling, etc Silk and rayon goods—Silk fabrics; spinning, etc Carpets, floor coverings, tapestries, etc Textiles n. e. s. i—Cord, felt, fur, hospital and surgical supplies; linen; other textiles, etc Clothing—Custom-made, factory-made, coats, underwear, millinery, and clothing n. e. s.1 Knit goods—Sweaters, hosiery, etc Total textiles and textile products- Leather and leather products: Boots, shoes, slippers, etc _ Other leather products—Gloves, saddlery, harness, trunks; finishing and tanning leather, etc Total leather and leather products. Net income Net loss for prior year Number Income tax of returns Deficit 362 350 340 218 233 186 $4, 097,183 20, 246, 263 17,655,753 $202,924 892, 776 369,133 $401,419 2, 085,619 1,947,015 144 117 154 $973,564 2,364,952 3, 268,090 132 64 201 23 106 13 9, 970, 312 8,809, 203 3, 025, 875 318,164 306, 232 343, 203 109, 616 3,809 1, 073, 060 953, 054 318, 300 33, 341 48 42 95 10 4, 585,355 8,669,579 1,518,942 570 373 17, 992, 087 641, 759 1,8^2, 952 197 4,416,492 2,042 1,235 2,869,452 j 8,694, 760 807 25,847,973 246 73 147 18 139 29 86 JO 22, 288, 276 2, 347, 478 5, 398, 901 1,316,534 406,907 262, 302 105,101 2, 485,959 229, 655 5b3, 308 145,859 107 44 61 8 11,818,934 3, 322,969 6, 287, 535 1,690, 797 336 15, 592, 764 286,215 1,632,558 5, 790,143 10,870, 842 2,014,177 82, 114, 840 j c* to Corporations reporting no net income Corporations reporting net income Total number of returns Number of returns CO 1,737 148 2,971 1,066 95 26, 009,827 6,844, 742 577,029 123,751 2, 660, 381 748, 267 1,761 79, 798, 522 1,761,305 8,485,987 1,210 41, 795, 397 316 186 33, 573, 355 130,729 3,689,462 130 4,314,204 167 92 2,116,503 110,905 213,179 75 1,438,394 483 278 35,689,858 | 241,634 3, 902,641 205 5, 752,598 3 o 9 Q O g Rubber and related products: Tires and tubes, etc . . .-.. Other rubber goods—Boots, shoes, hose, and artificial rubber Bone, celluloid, and ivory products Total rubber and related products Lumber and wood products: Sawmill and planing-mill products Other wood products—Carriages, wagons, furniture, baskets, etc Total lumber and wood products Paper, pulp, and products Printing and publishing Chemicals and allied substances: Petroleum and other mineral oil refining Chemicals proper, acids, compounds, etc Allied chemical substances—Drugs, oils, paints, soaps, and other chemical substances n. e. s.l Fertilizers Total chemicals and allied substances Stone, clay, glass, and related products .. .. Metal products and processes: Iron and steel—Products of blast furnaces, rolling mills, foundries, etc Locomotives and railroad equipment Motor vehicles, complete or parts _. Factory machinery—Food production machinery; leather, metal, paper, printing, textile and woodworkin g machinery Agricultural machinery and equipment Electrical machinery and equipment ._. Miscellaneous machinery—Building, construction, gas and mining machinery and equipment _. Household machinery and equipment, etc Office equipment, etc Metal building material and equipment Hardware, tools, etc . Precious metal products and processes; jewelry, etc Other metals, products, and processes; combinations of foundry and machine shop. Total metal products and processes Miscellaneous manufacturingRadios, complete or parts _ ___ Musical instruments, optical goods, canoes, etc _. Airplanes, airships, seaplanes, etc Total miscellaneous manufacturing _ ._ Grand total manufacturing 1 N. e. s., not elsewhere specified. 272, 763 . 1,073,497 249,771 16, 762 1,340,030 12 15 7 34 1,766,506 332,932 257,523 2,356,961 4, 745,076 10,058,407 14,803,483 363, 655 304, 539 668,194 469,817 1,045,403 1,515,220 149 226 375 3,229,999 4,880,954 8,110,953 19 32 17 68 7 17 10 34 9,903,414 2, 217,774 167,114 12,288,302 308 555 863 159 329 488 271,511 1,252 248 160 27,321, 484 423, 261 3,007, 948 88 2, 595, 710 1,337 881 23,187,124 408,447 2,413,783 456 5,690,908 «> 27 836 128 1,047 30 12 3,966, ] 92 992,869 456, 358 398, 909 110,914 26 15 779, 724 381, 577 501 90 633 71, 768, 710 4, 651,016 81,378, 787 750, 510 184, 288 1,391,156 7, 990, 582 493,749 8, 994,154 335 38 414 7, 282,401 364,325 8, 808,027 386 220 14, 676,849 191,829 1, 598,883 166 4, 239,127 Ul M Q Ul 289 15 112 210 11 56 29, 693, 632 6,313, 278 56,177,474 528, 900 90, 477 365, 216 3,336, 936 703, 834 6, 263,037 79 4 56 2,077,412 137,208 6, 215, 304 178 166 110 114 106 60 32,007,780 29, 410, 418 4,157, 733 497, 743 260, 914 274,194 3, 263,174 3, 246,480 429,956 64 60 50 2, 641, 542 1,380,316 2, 333,187 282 139 44 183 234 193 380 2,325 197 76 23 104 162 112 249 1,480 18,041,891 4,637,720 10,013, 617 3, 522,097 14,365,711 3, 854,963 6,901,204 219,097, 518 265,292 83, 297 3.059 178; 666 203, 648 126, 248 306, 434 3,184,088 1, 986,636 509,105 1,121, 592 360, 875 1, 594,446 394,781 697, 361 23,908, 213 85 63 21 79 72 81 131 845 1,844, 666 5,076, 641 467,929 979,813 1,337, 558 1,601,370 1,823, 231 27,916,177 79 868 17 964 12, 734 30 483 3 516 7,686 9,703,410 25,298,610 458,990 35,461,010 625,817, 777 302,419 609,546 1,115,850 2,713,656 50,453 3,879,959 67, 741,578 49 385 14 448 5,048 3, 564,586 11,578,559 736,930 15,880,075 148,993,906 911,965 12,324,094 o o g CO Ox TABLE 22.—Corporation fiscal year returns for 1929, by major industrial groups and subgroups, 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 1929— CO Continued I Corporations reporting no net income Corporations reporting net income Total number of returns Number of returns Industrial groups Construction: Building and construction above ground—Installing machinery, moving, wrecking, razing, etc ... _ Other construction underground and on surface—Bridge building, water-front construction, related industries, etc Shipbuilding and repairing Total construction . Transportation and other public utilities: Transportation and related activities— Steam railroads Electric railways, Pullman cars; refrigerator, stock, poultry, and fruit cars; lessors _.. Water transportation and related activitiesOcean and fresh-water lines, canals, docking, drawbridge operating; lighterage, salvaging, piloting, wharfing; lessors Aerial transportation Auto bus lines, taxicabs, and sight-seeing companies Cartage and storage; food storage, packing, and shipping; local transportation and related activities n. e. s.l Total transportation and related activities,. Other publie utilities- T Electric light and pow er 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. _ Net income Net loss for prior year Number Income tax of returns Deficit $8,571, 684 $430,355 $790, 296 569 $3,448,041 552 313 13 9, 767,162 866,879 747,944 1,224 953,917 97, 557 239 15 3,665, 698 260, 299 1,842 1,019 19, 205, 725 1,179, 523 1,841,770 823 7,374,038 1,262 M 3,881,498 199 30 193 133 7 87 446,022 92,524 2,900,144 10, 590, 265 1,221 1, 207,195 4,816,137 303,123 1,103, 629 362,160 243 6,480 476,427 34,028 107,408 66 23 106 745, 560 201,028 831, 271 1,812 1,096 14, 680, 213 694,714 1, 376, 518 716 3, 768,864 2,271 1,347 35, 374,865 1,064,818 3,647,598 924 8,539,391 463,046 100, 289 40, 535 93,007 1,021,361 1,035 49,331 9,007 25,640 206, 576 4,629 87,348 556, 703 47,231 154.438 931,923 131,010 2,245,853 27,537 246,324 6,372,764 282 184 3,964,091 260, 788 396,639 8,194,069 Total transportation and other public utilities.. 2,553 1,531 39,338,956 1,325,606 4,044,237 H a .__. Total other public utilities M Ul 1,022 16,733,460 ui a o 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 .. Motion-picture theaters -Other amusements—Circuses, golf links, race tracks, pleasure resorts, etc Total amusements 90 91 Professional service—Curative, educational, engineering, legal, etc Business service—Detective bureaus, trade shows, mimeographing, publishing directories, advertising, etc Other service n. e. s.1—Auto camps, cemeteries, boards of trade, newspaper syndicates, photographers; concessionaires of amusements, cloakrooms, etc Total service Finance: Banking and related industries— National banks 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 Total banking and related industries Insurance companiesLife insurance—Mutual or stock companies _. Other insurance—Accident, casualty, fire, marine, title, etc Total insurance companies _ Other finance— Loan companies—Building and loan associations; mortgage, note, or pawn brokers; insurance agents, promoters, stock syndicates, foreign exchange, and finance n. e. s.* _ . Total finance -.. Nature of business not given Grand total » N. e. s., not elsewhere specified. 2,420 7,308 1,130 585 64,069,802 173,628,864 22,747,277 8, 310,813 3,297, 716 734, 647 477,171 6, 445,803 17, 59a 029 2,244, 510 779,723 1,957 1,183 20,938 I 12,626 10,144,807 278,901, 563 777, 506 8,156,000 27,890,86S 1,548 773 9,046,182 856, 291 790, 281 775 9,373, 7m 174 38 190 414 816 79 20 95 196 864, 348 1,106, 537 458,101 262, 551 2, 691, 537 427,656 2,018,691 1,365,626 457,510 4, 269,483 95 18 95 218 390 4,680,180 18,911,620 12, 649,290 4, 591,285 40,832,375 3> 131, 422 1, 537,332 6,489,012 2,144,176 13.301,942 599 359 4,847,774 135, 518 471,371 240 2,055, 312 519 301 4,045, 740 176,116 382,010 218 1, 235, 633 402 1, 338, 618 0,110, 689 98, 292 3, 957, 754 93,027 6, 006,172 173 3,884 229 2,052 1,144,884 27, 111, 540 46 347 33 280 984, 343 19, 669, 311 22, 276 24, 995 100, 584 2,141,031 353 74 186 48 20,129,131 992, 339 110, 502 39, 930 2, 248,133 96, 985 167 26 25, 642, 482 94,090 7,228 8,048 3,747 4,294 46,024,986 87,800,110 3,929,917 4,127,620 4,095, 258 8, 681, 991 3,481 3,754 48,468,141 75,408,469 23 23 613,827 613,827 2,500 2,500 65, 607 65,607 22 95,993 1,596 75. 392, 217 163,806,154 4,823,818 8,028,794 16, 776,392 737 4,513 94,672,897 3,879 12,488 1,671 943 2,333 10,426 210 54.609 I 5,913 693, 698 822,800 1,459 5,180 541 358 35,016, 398 48,121,325 7,472,611 3,884, 750 774 6,855,008 8, 312 I 101,350, 092 1,832 O 114,575 1,089,181 O 20,944 75,049 19,168,435 79 208, 224 1,631 12,500 131 771, 326 31,814 1, 212,460,440 33,940, 049 126, 729,298 22, 795 418,747,848 00 Or Or TABLE 23.—Corporation fiscal year returns, by month ending fiscal year, and part year returns for 1929—Income statement showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax—Included in corporation tables for 1929 CO [For text defining certain items and describing returns included, see pp. 1-4, 22-23] PART l.-ALL FISCAL YEAR AND PART YEAR RETURNS Fiscal year returns Distribution Total for fiscal year and part year returns Month ending fiscal y e a r Total July, 1929 Number of returns 90, 094 54,609 3, 821 August, 1929 September, 1929 October, 1929 3,697 4,118 3, 896 November, 1929 3,868 A. Receipts, taxable income: $30, 010, 669, 853 $25,333,646,876 $1, 309, 975, 798 $1,401,153,190 $1,401,409,128 $4,987,023,937 $2,198,021,613 Gross sales: Profit or loss from sales: 292,253,496 495,121,625 593,984,278 291,795,919 5,771,407,743 4, 729,805, 748 234,689,270 Corporations reporting profit 776,627 20,580,964 2,031,097 1,706,201 1,664,186 706,987 35, 726,905 Corporations reporting loss 291,476,969 •"" "18,069 290,131,733 593,227,291 5, 735,680,838 4,709,224,784 493,090,628 Profits less losses * Gross profit from operations other than amounts tabu44, 555,138 66, 544, 532 92,851,840 841, 721, 336 43,449,104 178,743,571 lated as gross sales 1,140,763,033 30,808,149 8,183,644 64, 004,128 282,947, 380 39,242,117 Interest 14,469,198 501, 577, 795 34,427, 542 11, 205, 633 28,221,600 314,064,555 22,324, 298 36,932,230 384, 512, 285 Rents Profits from sale of real estate, stocks, bonds, and other 7,564,182 119,3^9,947 7,643,394 10,598,166 38,369, 813 3, 578,499 187, 843, 628 capital assets 14,894, 773 42,033,396 19,478,530 17,053,168 800,917,154 705,048,081 13, 276,158 Miscellaneous receipts B. Receipts, tax-exempt income: 8,057,444 5, 588,602 7,488,745 111,032,690 4, 558, 299 276, 635, 794 9,918,157 Dividends on capital stock of domestic corporations... 21,355,962 555, 650 1,419, 577 1,600,146 3,676,060 42,429, 372 3,957,991 Interest on Federal, State, and municipal bonds Total compiled receipts 2 27, 729,146, 827 1,407,107,177 1,637,907,732 1,564,816,409 5,236,466,571 2,368,559,251 D. Statutory deductions: Cost of goods sold Compensation of officers Interest paid Taxes paid other than income tax Bad debts Depreciation Depletion Miscellaneous deductions... 24,274,989,015 20,624,422, 092 1,076, 992, 729 506,420, 032 31,549,471 625,414, 337 22,473, 779 672. 521,045 483,604, 668 9,001,142 299,178,701 237, 944, 077 5,927,228 399,044,462 166,755,057 18,021,452 555,870,428 443, 711, 637 29, 072, 678 19,450, 511 5, 420, 902,516 4, 320, 737, 509 193,176,095 1,111,021,457 31,173, 402 25, 740,819 12,648,990 7,140,067 41,939, 770 1, 264, 831 295, 362,842 1,109,932,159 35,661,618 43, 567,102 18, 619,967 9,307,820 39, 334, 992 1, 663, 036 251,079, 994 4,393, 796, 646 42,108,470 92,131,776 40,231,100 44,828,241 48, 892, 567 1,616, 249 468,012,335 1, 704,931,085 50, 475,088 37,642,471 20,218,459 15, 507, 649 33,974,810 4,940,018 340, 519,411 E. 32, 076, 993,182 26,803,045,583 1, 526, 292,178 1, 509,166,688 5,131,617,184 2,208,208,991 C. Total statutory deductions 33, 345,348,914 1, 358,024, 392 g O in j n o 1, 268, 355, 7 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-- 92f>, 101,244 ! 4U, 082, 785 1319,065, 166 I 132,388,652 j 6,144, 252 H. Statutory net income .. I. N e t loss for prior year deducted by concerns reporting net income for 1929 949,290,566 | 793,712,592 | 42,938,533 | J. Statutory net income after deducting prior year loss 903, 704, 731 45, 585, 835 K. Total tax 169,592,116 L. Compiled net profits (F) after deducting tax ( K ) . 1, 098, 763, 616 Cash and stock dividends distributed: 3 Cash dividends Stock dividends Total dividends distributed. 981, 220,259 135, 903, 821 1,117,124,080 11], 615, 554 i 55,649,721 104,849,387 160,350, 260 5, 977, 876 9, 088,891 11,733,504 13,876,148 105, 637, 678 46, 560,830 93,115,883 146,474,112 33,940,049 j 3,232,824 4, 008,921 3,18S, 866 759,772, 543 39, 705,709 101, 628, 757 43, 374,964 3, 047,982 90,067,901 2, 064, 477 144, 409, 635 126,729,298 6, 378,880 13,991,126 8, 597,405 13, 615,412 799,371,946 42, 703, 905 97,624,428 47,052,316 91,233,975 141,382,871 18,967, 389 672, 797, 204 75,875, 709 20,314,389 5,107, 925 54, 299,437 2, 725,162 40, 356, 704 6, 865,943 62,867,187 25, 577,319 95,204,602 5,671,804 748, 672,913 25, 422,314 57, 024, 599 47, 222, 647 88,444,506 100,876,406 t Fiscal year returns Distribution January, 1930 February, 1930 N u m b e r of returns.. Total compiled receipts 2 Footnotes at end of Table 23. ,, . March, 1930 April, 1930 M a y , 1930 35,485 5,501 4,847 $3, 777, 744,028 \ $2, 221, 432,403 $1,590,300,231 $1,512,612,732 904, 987,0U 487,679 904,499,365 435, 623,125 1,604,895 434,018,230 237,007,319 1,366,500 235,640,819 305,091,945 2,117,168 302,974,777 73,616,908 25, 209,896 49,934,353 55,732,471 13,659,344 19, 742,400 60,150,618 14, 726, 729 25, 804,915 53,487, 616 18,520, 721 46, 290,872 55,165, 932 j 13, 969, 675 j 17,888,192 i 117,423,606 40,153,779 41, 292, 520 299,041,697 218,630,415 70,447,730 10,957, 022 247,168, 338 5, 265, 279 12,426,307 8,387, 948 123, 836, 576 6,100, 246 20, 657, 273 7,135,039 j 15,386,446 j 13, 730,359 178,837,116 68, 513,681 95,869,073 12, 524,427 2,223,664 15, 303, 216 1, 775, 873 10, 679,492 872,921 8, 216,122 1,463, 692 8,914,739 i 1,173,101 I 19, 783,447 2, 637,287 165,603,104 21, 073,410 4,199,378,636 2, 345, 337,293 1,834,759,430 1, 667,349, 274 5,125 I 9,036 j $1, 770, 501, 594 j $3,163,472, 222$4, 677, 022, 977 280,986,381 j 658,315,346 3,411,355 ! 4,708,369 277,575,026 653,606,977 1,890,134, 718 O CD June, 1930 3, 950 6,750 ! A. Receipts, taxable income: Gross sales: . Profit or loss from sales: Corporations reporting profit Corporations reporting1 loss Profits less losses' Gross profit from operations other than amounts tabulated as gross sales Interest Rents Profits from sale of real estate, stocks, bonds, and other capital assets Miscellaneous receipts B. Receipts, tax-exempt income: Dividends on capital stock of domestic corporations Interest on Federal, State, and municipal bonds C. Part year returns Month ending fiscal y e a r - 1,041,601,995 15,145,941 1,026,456,054 M O o g 3, 577, 330,336 5, 616, 202, 087 CO Ox TABLE 23.—Corporation fiscal year returns, by month ending fiscal year, and part year returns for 1929—Income statement showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax—Included in corporation tables for 1929—Continued CO 00 PART 1—ALL FISCAL YEAR AND PART YEAR RETURNS-Continued Fiscal year returns D. Statutory deductions: Cost of goods sold Compensation of officers Interest paid — Taxes paid other than income tax., Bad debts..Depreciation „. Depletion Miscellaneous deductions Part year returns Month endingfiscalyear- Distribution January, 1930 February, 1930 March, 1930 $2,873, 244, 663 $1,787,414,173 81,122,810 32, 706,505 52, 399, 624 20,486,833 41,820, 604 12,172,219 26,439, 596 6,279,383 60, 547, 554 33,031, 621 662, 505 395, 315 957,166,142 363, 916, 721 $1,354,659,412 41, 816, 735 33,271,402 15,637,976 11,167,928 35, 799,478 1,273, 208 309, 069,096 April, 1930 May, 1930 June, 1930 , 209, 637, 955 40,601, 920 33,908,097 18,399,414 8, 211, 084 34,107, 655 2, 604, 634 257,495,452 $1,492,926,568 36, 704,103 29,999,678 12,443,356 9,155,495 25,279, 685 885, 012 246,406,130 $2, 509,865, 245 82,499, 910 91,983,087 36, 750,850 22, 790,566 72, 782, 053 3,263,207 638,593,491 $3,650, 566,923 118,994,305 188,916,377 61,234,624 32,289,405 112,158,791 9, 624,167 1,100,165,007 1,802,635, 235 1, 604, 966. 211 1,853,800,027 3,458,528,409 5, 273,947, 599 32,124,195 62, 383, 063 36,334, 691 118,801,927 342,254,488 Total statutory deductions. E. F. Compiled net profits G. Deduction from net profits to arrive at net income as defined in revenue act: Tax-exempt interest and dividends received on capital stock of domestic corporations 4, 093,403,498 14, 748,091 17,079,089 11,552,413 9, 679, 814 10,087,840 22,420, 734 186, 676, 514 H. Statutory net income I. Net loss for prior year deducted by concerns reporting net income for 1929 91, 227,047 71,855,434 20, 571,782 52, 703, 249 26, 246,851 96, 381,193 155, 577,974 3, 517, 961 1,571,886 3, 352,862 2, 678,595 2, 017,840 5, 260, 835 11, 645, 786 J. Statutory net income after deducting prior years loss._. 87,709,086 70,283,548 17.218, 920 50, 024, 6.54 24, 229,011 91,120,358 143,932,188 105,975,138 2,256,402, 770 88,934,523 ! K. Total tax 14,388, 906 9,802,045 6,573,832 8, 727,151 6,174,937 19, 512,215 42, 862,818 L. Compiled net profits (F) after deducting tax (K) 91, 586,232 79,132,478 25,550,363 53, 655,912 30,159,754 99,289, 712 299, 391,670 Cash and stock dividends distributed: 3 Cash dividends Stock dividends -. 86,175,383 15,381,956 64, 960, 082 538, 775 37,815,422 2,143, 557 50,132. 206 4, 544, 017 34,926,470 1, 560, 338 119,745,322 5, 758, 913 308, 423,055 60,028,112 Total dividends distributed_ 101,557,339 65,498,857 39,958,979 60, 676, 223 36,486,808 125, 504, 235 368,451,167 9O in 3 8 PART 2.—FISCAL YEAR AND PART YEAR RETURNS REPORTING NET INCOME Fiscal year returns Distribution Total for fiscal year and part year returns Month endingfiscalyear— Total July, 1929 Number of returns. 49,420 I 31,814 2,294 August, 1929 2,164 A. Receipts, taxable income: Gross sales . $21,316,344,365 | $17,984,346,001 $1,058,988,965 $1,219,675,098 Profit or loss from sales: Corporations reporting profit 262,409,185 4,600,077,817 8,775,229,845 Corporations reporting loss 2,645, 389 8,508 1,465,083 Profits less losses l 191,950,587 \ 4,597,481,978 8,778,764,762 262,405,682 Gross profit from operations other than amounts tabulated as gross sales __. 816,018, 012 592,464,791 25,049,451 161,474,627 Interest __. 378, 597,040 207,467,065 12,602,772 6, 559, 292 Rents 249,401,447 206, 560,924 13,002,377 8,322,135 Profits from sale of real estate, stocks, bonds, and other capital assets 104,618,078 7, 223, 328 3,052,244 164,987,113 Miscellaneous receipts 635,919,117 I 695,526,143 14,065,917 15, 657, 209 B. Receipts, tax-exempt income: 182,665,334 | Dividends on capital stock of domestic corporations-83,098,513 i 2,383,128 3,810,886 Interest on Federal, State, and municipal bonds _. 511,938 35,166,489 18,341,967 | 1, 275,915 C. Total compiled receipts 2 D. Statutory deductions: Cost of goods sold C ompensation of officers Interest paidTaxes 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 Footnotes at end of Table 23. 23,838,705,943 | 19,832,816,456 \ 1,124,695,446 September, 1929 October, 1929 November, 1929 2,473 2,343 2,482 $1, 018,954,292 $2,295,246,282 $1,817,002, 563 235,168,086 7,480 235,160,606 450,082,789 6,848 460,076,446 484,764,638 602,762 484,161,881 45,794,299 20,293,644 19,693, 564 35,993,779 34, 599,223 14,728,898 35,099,185 35, 572,639 14,875,900 6,785,855 12,175,255 9,115, 578 29,349,134 35, 702, 550 10,339,840 4,861,114 1,377, 617 5,516,901 3,404,743 7,690, 778 3,661, 711 1,428,959,836 1,129,935,640 2,427,954, 538 1,959,945,166 16,718,912,387 444,192,963 402, 274,866 195,796,501 100,212,193 390,183,937 20,411,932 3,712,671,870 14, 210, 581,239 366,081,291 279, 897,456 152,157,578 82,903, 540 311, 998,304 14,486,981 3,100,809,147 867,038,378 23, 906, 283 12,679, 584 6, 232, 284 3,893,961 13, 505,846 665,140 133,319, 836 957,269,416 23, 337, 660 19,706,503 10,108,986 5, 552,046 36,218,323 381,694 241, 577,758 783,793,686 26,271,186 22,139, 503 11,314,896 5,955,300 25,747,825 955,417 163, 699,422 1,845,169,836 32,001,178 41,076,553 12,382,376 8,819,413 31,837,104 1,083,260 317, 664,357 1,382,840,682 38,882,666 25,538,108 15,471,925 9,774,673 26,137,281 4,455,197 268,122,549 21,984,656,649 18,518,915,536 1,061,241,312 1,294,152,386 1,039,877, 235 2,290,034,077 1,771,223,081 1,854,049,294 1, 313,900,920 63,454,134 134,807,450 90,058,405 137,920,461 188,722,085 217,831,823 101,440,480 2,895,066 5, 086, 801 6,238,731 8,921,644 11,352,489 M O GO 3 a o K CO CO TABLE 23.—Corporation fiscal year returns, by month ending fiscal year, and part year returns for 1929—Income statement showing analysis of compiled receipts and statutory deductions; also net profit (or deficit), net income, tax, and net profit after deducting tax—Included in corporation tables for 1929—Continued PART 2.—FISCAL YEAR AND PART YEAR RETURNS REPORTING NET INCOME—Continued Fiscal year returns Total for fiscal year and part year returns Distribution H. Statutory net income . . I. Net loss for prior year deducted by concerns reporting net income for 1929. J. Statutory net income after deducting prior year loss