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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 .




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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
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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

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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

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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.




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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(

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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
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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

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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

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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
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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

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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




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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

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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