Full text of Statistics of Income : 1930

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U. S. TREASURY DEPARTMENT
BUREAU OF INTERNAL REVENUE

STATISTICS OF INCOME
FOR 1930
COMPILED FROM INCOME TAX RETURNS
AND INCLUDING STATISTICS FROM
ESTATE TAX RETURNS

PREPARED UNDER DIRECTION OF THE

COMMISSIONER OF INTERNAL REVENUE
BY THE

STATISTICAL SECTION, INCOME TAX UNIT

UNITED STATES
GOVERNMENT PRINTING OFFICE
WASHINGTON : 1932

or sale by the Superintendent of Documents, Washington, D . C.




- -

Price 25 cents

CONTENTS
Official transmittal

Page

_

1

GENEKAL EXPLANATIONS

1-4

Procedure in tabulation
General definitions
Industrial classification
Geographic distribution

1-2
2-3
3-4
4
INCOME TAX RETURNS

INDIVIDUAL INCOME TAX RETURNS:

.

Number of returns, net income, tax, average net income, tax, and tax
rate, 1929 and 1930
4
Simple and cumulative distribution, by net income classes, of number
of returns, net income, and tax
5-6
Classification by sex and family relationship
6
Net income exempt from normal tax
6-7
Capital net gains and losses
7-8
Net loss for prior year, 1922-1930
8
Credit of 25 per cent of tax on earned net income, 1924-1930
8-9
Income and profits taxes paid to foreign countries or possessions of
the United States reported for tax credit, 1925-1930
9
Sources of income and deductions
9-12
Amounts and percentages
9
By net income classes
10-11
Percentage distribution by net income classes
11-12
Frequency distribution by size of specific items of income and deductions, returns of net income of $5,000 and over
12-14
Net profit from business, returns of net income of $5,000 and over, by
industrial groups
14-15
Taxes paid other than Federal income tax and interest paid, returns
of net income of $5,000 and over, 1927-1930
15-16
Wholly and partially tax-exempt obligations, returns of net income
of $5,000 and over, by net income classes
16-17
Returns on Form 1040 with no net income
17-18
By deficit classes
18
Sources of income and deductions
18
Number of returns by counties and cities
18-19

PARTNERSHIP RETURNS OF INCOME
CORPORATION INCOME TAX RETURNS:

19

Number of returns, net income, and tax
By industrial groups
Net loss for prior year, 1922-1930
Amount of net income exempt from and subject to tax
Income and profits taxes paid to foreign countries or possessions of
the United States, 1925-1930
Cash and stock dividends paid, 1922-1930
Compiled receipts and statutory deductions
Revised items in receipts and deductions, Statistics of Income, 1928.
Number of returns, net income, and tax, by net income and deficit
classes
Assets and liabilities—
By returns showing net income and no net income
Number of corporation returns filed and number of balance sheets
tabulated, by net income and deficit classes
Revised items, Statistics of Income, 1927 and 1929




in

19-20
20-22
22
23
23
23-24
24-25
25
25-26
26-28
28
28

IV

CONTENTS

CORPORATION INCOME TAX RETURNS—Continued.

Past

Consolidated returns
28-31
By major industrial groups
28-30
By net income and deficit classes
30
By number of subsidiaries
31
Fiscal year returns
31-32
By month ending the fiscal year
32
By net income and deficit classes
32
Part year returns
32-33
Corporations organized under the China Trade Act, 1922, number of
returns, by industrial groups
33-34
HISTORICAL SUMMARIES:

Individual income tax returns—
Number of returns, net income, and tax, 1913-1930
35
Number, by net income classes, 1914-1930
36
Net income, by net income classes, 1916-1930
37
Tax, by net income classes, 1916-1930
38
Average amount of tax and average rate of tax, by net income
classes, 1916-1930
39-40
Income by sources, 1916-1930
J
41-47
All returns
41-43
Returns of net income of $5,000 and over
44-47
Corporation income tax returns—
Total number, number and per cent with net income and no net
income, gross income, net income, deficit and tax, 1909-1930-.
48
Number of returns, net income, and deficit, by net income and
deficit classes, 1918-1930
49-51
ESTATE TAX RETURNS
ESTATE TAX RETURNS:

Estate tax returns filed during the calendar year 1931
51-64
Table 1. Resident decedents—Form of property and nature of
deductions, by size of net estate
54-59
Table 2. Resident decedents—By States and Territories
60-61
Table 3. Resident decedents—By size of net estate
62
Table 4. Nonresident decedents—By size of net estate
63
Table 5. Resident and nonresident decedents—Historical summary, 1916-1931
64
BASIC TABLES (INCOME TAX RETURNS)
INDIVIDUAL INCOME TAX RETURNS (1-11):

United States in aggregate (1-8, 7A, 8A, 10)—
1. By States and Territories
67-68
2. By net income classes
69-70
3. Simple and cumulative distribution, by net income classes- 71-73
4. Sex and family relationship, by States and Tenitories
74-76
5. Sex and family relationship, by net income classes
77-79
6. Sources of income and deductions, by States and Territories
80-82
7. Sources of income and deductions, by net income classes.- 83-85
7A. Sources of income and deductions, returns on Form 1040
with no net income, by deficit classes
86
8- Taxes paid othei than Federal income tax and interest paid,
by States and Territories, returns of net income of $5,000
and over
87
8A. Taxes paid other than Federal income tax and interest
paid by net income classes, returns of net income of
$5,000 and over
.
88
10. Returns on Form 1040 with no net income, number and
deficit by States and Territories
139
States and Territories separately (9, 11)—
9. By net income classesVith historical summary 1920-1929- 89-138
11. Number by counties and cities
139-205




CONTENTS
CORPORATION INCOME TAX RETURNS (12-23):

United States in aggregate (12-16, 18-22)—
12. By States and Territories
13. Cash and stock dividends, by States and Territories
14. Compiled receipts and statutory deductions, by major industrial groups—
P a r t i . All returns
Part 2. Returns showing net income
Part 3. Returns showing no net income
15. Percentage distribution of Table 14
16. By major industrial groups and subgroups
Revised items, Statistics of Income for 1928 and 1929.
18. By net income and deficit classes and by major industrial
groups
Assets and liabilities—
19.
By major industrial g r o u p s All returns
Returns showing net income
Returns showing no net income
20.
By net income and deficit classes
21. Consolidated returns for affiliated corporations—
Compiled receipts and statutory deductions—
Part 1. All consolidated returns
Part 2. Consolidated returns showing net income.
Part 3. Consolidated returns showing no net income
22. Fiscal and part year returns—
Compiled receipts and statutory deductions, all
returns
States and Territories separately (17, 23)—
17. By major industrial groups, with historical summary,
1920-1929
23. Historical summary, 1916-1930

209-211
212
213-217
218-223
224-229
230
231-237
238-239
260-265
266-267
268-269*
270-271
272-275
276-281
282-287
288-293
294-297
240-259
298-312

SYNOPSIS OF INCOME AND PROFITS TAX RATES, ESTATE TAX RATES,
CREDITS AND EXEMPTIONS UNDER THE REVENUE ACTS OF 1909-1928,
INCLUSIVE
INDIVIDUAL:

Required to file returns, normal tax rates, personal exemptions, and
credits
316-317
Supplemental income tax rates and tax credits
320-321
Surtax rates
318-319
CORPORATION:

Income and profits tax rates, exemptions, and credits

322-325

ESTATE TAX:

Rates, specific exemptions, and credits against estate tax

326

INCOME TAX FORMS

FACSIMILES OP FORMS 1040, 1040A, 1120, and 1120L for 1930
INDEX




330-343
345-361

STATISTICS OF INCOME FOR 1930
TREASURY DEPARTMENT,
OFFICE OF COMMISSIONER OF INTERNAL KEVENUE,

Washington, D. C, October 18, 1982.
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 excessprofits tax laws, I have the honor to transmit herewith a report
entitled " Statistics of Income for 1930/' prepared from the income
tax returns of individuals and corporations for that year filed during
1931, 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 1931, irrespective of the date of death
of the decedent, and a brief historical summary.
GENERAL EXPLANATIONS

Procedure in tabulation.—The income tax returns for 1930 are filed
under the provisions of the revenue act of 1928. The year for which
the income is reported is in general the calendar year ended December
31, 1930. 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 1930, returns with fiscal year ending within the
period July 1, 1930, to June 30, 1931, and fractional (part year)
returns for which the greater part of the period falls in 1930.
The general tables for the corporation returns in this report include
calendar, fiscal, and fractional (part year) returns, except when
otherwise specified. The general tables for individual returns, except
Table 11, do not include data for returns with no net income. Such
returns, as well as returns showing net income below the minimum
provided by the revenue act for the filing of a return, 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
tabulated from returns with no net income are shown on pages 17-18,
86, 139. Prior to 1928 no tabulations were made of such returns.
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 returns, and include amended returns
showing net income of $100,000 and over, but do not include amended
returns with net income under $100,000. Income tax returns filed
by individuals having net income of $5,000 and over and individual




Z

STATISTICS OF INCOME

returns of net income under $5,000 which display income characteristics similar to those usually found in returns of net income of $5,000
and over, such as varied or unusual sources of income or gross income
far in excess of the $5,000 net income, 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, except those
specified above, 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 of the class which they represent to
secure estimates for the particular State. The samples are selected
from both forms on which individual incomes are reported—Form
1040 for net income from salaries or wages of more than $5,000, or
income regardless of amount from business, profession, rents, or sale
of property, and Form 1040-A for net income of not more than
$5,000, derived chiefly from salaries and wages. All 1040 returns
are sent to Washington for audit, and those with net income under
$5,000 are sampled by the statistical section. The 1040-A returns
are audited in the collection districts, and samples only are sent to
Washington.
The sample for 1930 totaled about 425,000 returns and consisted,
for 1040 returns with net income under $5,000, of approximately 10
per cent of the returns filed, with a minimum of 4,000 returns for
each collection district (distributed approximately equally between
taxable and nontaxable returns), and, for 1040-A returns with net
income under $5,000, of a number approximately equal to 10 per
cent of the returns, with a specified minimum of 2,000 returns (distributed approximately equally between taxable and nontaxable
returns). In the case of each of the Forms 1040 and 1040-A showing
net income under $5,000, where the number of returns filed in any
collection district was less than the respective minima, the entire
number filed was tabulated.
For 1929 and subsequent years the number of returns with net
income under $5,000 is based in part on Income Tax Unit reports
and in part on reports of collectors; for years prior to 1929 they are
based on collectors' reports. (See 1929 Statistics of Income, p. 2.)
General definitions.—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 year, and
net loss from the sale of capital assets held more than two years
which is reported for tax credit, are not included in deductions;
neither is the special credit of $3,000 for domestic corporations
having net income of $25,000 or less nor net loss for prior year included
in deductions in arriving at net income of corporations.
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 amount of income tax liability returned for 1930, shown in
the tabulations in this volume, is not entirely comparable with the




STATISTICS OF INCOME

6

amount of taxes collected during the calendar year 1931. 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 overassessments, thereby decreasing
the tax liablity. 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 limited in general by section 131 (b) of the
revenue act of 1928 to the same proportion of the tax against which
the credit is taken, which the taxpayer's net income from sources
without the United States bears to his entire net income for the same
taxable year. The amount of tax taken as credit under this provision
of law has not been deducted from the amount of tax liability shown
in the tabulations. The aggregate amount of income and profits taxes
paid to foreign governments or possessions of the United States taken
as a credit by individuals and corporations is, however, shown in
separate tables on pages 15 and 23. 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 shown herein.
3. The amount of income taxes in fiscal year returns included in
this tabulation may not represent taxes collected during 1931 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 1931, collections were made of part or all of the
taxes in returns for fiscal years ended from January 31, 1930 (the last
quarterly installment payment on which was due on or before January 15, 1931), to September 30, 1931 (the filing of returns and the full
payment or first installment payment on which was due on or before
December 15, 1931), whereas, as previously indicated, there are
excluded from these statistics the returns for fiscal years ending prior
to July 1, 1930, and subsequent to June 30, 1931.
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 1930.
Industrial classification.—The industrial classification is based on
the predominant business of nonaffiliated corporations or of groups of
affiliated corporations filing a single return. The business classification, therefore, does not contain solely corporations engaged ex-




4

STATISTICS OF INCOME

clusively 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 affiilated
concerns. If such subsidiary or affiliated concerns could be classified
independently of the consolidated returns, many would fall in industrial divisions other than the ones in which they are included.
Geographic distribution.—The data for States and minor civil divisions, although compiled from returns filed in each locality, do not
represent what may be called the geographic 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.
INDIVIDUAL INCOME TAX RETURNS
The number of returns of individuals for 1930 was 3,707,509, of
which 2,037,645 were taxable and 1,669,864 nontaxable. The aggregate net income was $18,118,634,941; the net income on taxable returns was $13,692,584,305, on which the tax liability was $476,714,808.
As compared with the returns for the previous year, the total number
for 1930 decreased by 336,818, or 8.33 per cent. The average net
income for 1930 was $4,887.01 for all returns and $6,719.81 for taxable returns, the average amount of tax liability w^as $128.58 for all
returns and $233.96 for taxable returns, and the average tax rate wTas
2.63 per cent for all returns and 3.48 per cent for taxable returns.
For the preceding year the average net income was $6,132.22 for all
returns and $8,337.30 for taxable returns, the average 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. The ratio of the number of returns filed to the
total population (census April 1, 1930) is 3.01 per cent, as compared
with a corresponding ratio for the preceding year of 3.28 per cent.
In comparing the change in average tax liability in the 1930 returns
with that for the preceding year, attention is directed to the normal
tax rates, which were 5, 3, and V/2 per cent for 1930, but which had
been temporarily reduced on individual incomes for 1929 to 4, 2, and
% per cent, respectively, by the joint resolution of Congress approved
by the President on December 16, 1929.
The distribution of returns of individuals by States and Territories
is given in basic Table 1, pages 67-68, and by net income classes in
basic Table 2, pages 69-70. Each of these tables shows number of
returns, net income, and tax.




STATISTICS OF INCOME

5

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 includes the number
of returns, net income, and tax; also cumulative totals and percentages. In basic Table 3, pages 71-73, a similar distribution of the
number of returns, net income, and tax is shown by a more detailed
net income classification.
Simple and cumulative distribution of individual returns for 19S0 by net1 income
classes, showing number of returns, net income, tax, and percentages
Returns
Net income classes
(Thousands of dollars)

Simple distribution
Number
]150,000
909,155
'67,684
)70, 239
)50,977
L98,762
40,845
13,645
3,111
2,071
552
318
150

4.05
24.52
20.70
28.87
14. 86
5.36
1.10
.37
.08
.05
.02
.01
.01

3 , ' '07, 509

100.00

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
LOCO and over..

TotaL.

Per cent

Cumulative distribu- Cumulative distribution from highest
tion from lowest
income class
income class
Number
3,707,509
3,557,509
2,648, 354
1, 880,670
810,431
259,454
60,692
19,847
6,202
3,091
1,020
468
150

Per cent
100. 00
95.95
71.43
50. 73
86
7.00
1. 64
54
17
09
04
02
01

Number
150,000
1,059,155
1,826,839
2,897,078
3,448,055
3,646,817
3,687,662
3, 701, 307
3, 704,418
3,706, 489
3,707,041
3,707,359
3, 707, 509

Per cent
4.05
28.57
49.27
78.14
93.00
98.36
99.46
99.83
99.91
99.96
99.98
99.99
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)
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
1

$86,891,887
1,494, 526,118
1,864,161, 556
4,151,967,088
3, 723, 763,076
2,922, 750, 247
1,383, 619,457
919,039,755
374,170,634
419,015, 969
207,131,122
211,693, 377
359, 904, 655
18,118, 634,941

For general explanations, see pp. 1-4.




Per cent

Cumulative distribution
from highest income
class
Amount

0.48 $18,118, 634,941
8.25 18,031, 743,054
10.29 16, 537,. 216,936
22.92 14, 673,, 055,380
20.55 10,521,088.292
6,797 325,216
16.13
7.64
3,874. 574.969
2,490,955. 512
5.07
2.06
1, 571, 915,757
1,197, 745.123
2.31
778,729,154
1.15
571, 598,032
1.17
359,904, 655
1.98
100.00

Per cent
] 00.00

99.52
91.27
80.98
58.06
37.51
21.38
13.74
8.67
6.61
4.30
3.15
1.98

Cumulative distribution
from lowest income
class
Amount
$86, 891,887
1, 581,418,005
3, 445, 579, 561
7, 597,546,649
11, 321.309.725
14, 244,059,972
15,627.679.429
16 546,719,184
16 920,889,818
17, 339.905. 787
17, 547,036,909
17, 758, 730.286
18 118,634,941

Per cent
0.48
8.73
19.02
41.94
62.49
78.62
86.26
91. 32
93.39
95.70
96.85
98.02
100. 00

O

STATISTICS OF INCOME

Si?nple and cumulative distribution of individual returns for 1930 by net income
classes, showing number of returns, net income, tax, and percentages—Contd.
Tax
'Net income classes
(Thousands of dollars)

Simple distribution

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

Cumulative distribution
from highest income
class

Per cent

$37,282
1, 269,089
3,309, 537
5, 352, 350
17, 447, 591
49, 560, 577
72, 708, 222
87,379, 410
48, 748,813
62, 462,605
33, 052, 893
34,288,780
61,097, 659

0.01
.27
.69
1.12
3.66
10.40
15.25
18.33
10.23
13.10
6.93
7.19
12.82

476, 714, 808

100.00

Amount

Per cent

$476, 714,808
476,677, 526
475,408,437
472,098,900
466,746, 550
449,298,959
399,738, 382
327,030,160
239,650,750
190,901,937
128,439, 332
95,386,439
61,097,659

100.00
99.99
99.72
99.03
97.91
94.25
83.85
68.60
50.27
40.04
26.94
20.01
12.82

Cumulative distribution
from lowest income
class
Amount

Per cent
0.01
.28
.97
2.09
5.75
16.15
31.40
49.73
59.96
73.06
79.99
87.18
100.00

$37,282
1,306, 371
4,615,908
9,968, 258
27,415, 849
76,976,426
149,684, 648
237,064,058
285,812,871
348, 275,476
381, 328, 369
415, 617,149
476,714,808

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. 74-79) similar data are
shown by States and Territories and by net income classes, respectively.
Individual returns for 1930 by sex and family relationship of taxpayer,
showing
number of returns, net income, and percentages x
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, file separate
returns
Wives filing separate returns from husbands
Single men, heads of families
Single women, heads of families
Single men, not heads of families
Single women, not heads of families
Community property income 2
Total

1. 864, 229
104, 325
263,180
107,117
894, 706
439, 205
34, 747
3, 707, 509

Per cent

Amount

Per cent

50.28 $10, 882, 725, 878
2.81
915,034, 693
7.10
986, 809, 537
2.89
435,462, 741
24.13
2, 755,809,423
11.85
1, 704,168,023
.94
438, 624, 646
100.00

18,118,634, 941

60.06
5.05
5.45
2.40
15.21
9.41
2.42
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. For general explanations see pp. 1-4.
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 community property net income of $10,000 and over the data are divided to represent the
separate returns of husband and wife, the net income class for each of the separate returns being one-half
of the combined net income of the joint return. Returns of community property income not included
under this heading are classified either under joint returns of husbands and wives, etc., or wives filing
separate returns from husbands.
N E T I N C O M E E X E M P T F R O M NORMAL TAX (INDIVIDUAL R E T U R N S )

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,




STATISTICS OF INCOME

7

and net income offset by net loss for prior year, also the net income
subject to normal tax, are shown in the following table:
Net income exempt from and amount subject to normal tax, individual returns for
1930 i
Distribution
Net income.

_

Amount
-

Net income specifically exempt from normal tax:
Personal exemption and credit for dependents
Less exemption in excess of net income
Net personal exemption and credit for dependents
Dividends on stock of domestic corporations
Interest on Goverment obligations not wholly exempt from tax
Capital net gain from sale of assets held more than 2 years
$556,392,180
Less loss in ordinary net income, and net loss for prior year,
deductible from capital net gain
_. 33,019,428
Net income offset by net loss for prior year.Net income not subject to normal tax
Net income subject to normal tax

$18,118, 634, 941

Per cent
100.00

11,010,017,492
2, 074, 058,008
8, 935, 959, 484
4,197,303,925
38,133, 605

49.32
23.16
.21

523, 372, 752
39, 920, 711

2.89
.22

13, 734, 690,477
4, 383, 944, 464

75.80
24. 20

i For general explanations see pp. 1-4.
CAPITAL N E T GAINS AND LOSSES (INDIVIDUAL RETURNS)

The special provisions in the revenue acts for capital net gains and
losses from the sale of assets held more than two years apply, for
capital net gains, to sales after December 31, 1921, and for capital
net losses, to sales after December 31, 1923.
Under the revenue act of 1921 and subsequent acts, capital net
gains as defined in the respective acts from the sale of assets held
more than two years may, at the option of the taxpayer, be reported
separately and taxed at 12 % per cent in lieu of the normal tax and
surtax rates otherwise applicable. The income tax of the individual
in such cases is the sum of 12% per cent of the capital net gains plus
the tax on the net income from other sources, termed "ordinary net
income/7 computed according to the provisions of the respective
revenue acts.
The capital net gains and the tax at 12% per cent of such gains
reported for 1922 and following years appear on pages 35 and 42-43,
respectively, of this report. In order that the amounts shown as " net
income" and "total income" in the Statistics of Income for 1922 and
subsequent years be made comparable with earlier years, it is necessary that "net income" and "total income" be increased by the
amount of such gains. These adjustments have been made in the
Statistics of Income for these years.
Under the revenue act of 1924 and subsequent acts the taxpayer
must report his capital net loss, as defined in the respective acts, from
the sale of assets held more than two years by one of two methods
whichever will produce the larger tax. These two methods are (1) the
tax on the net income from other sources, termed "ordinary net income," computed according to the provisions of the respective revenue acts, less 12% per cent of the capital net loss, and (2) the tax on
the net income computed without regard for the special provisions
for capital net losses.
Under the revenue acts of 1918 and 1921 such losses are deducted
in arriving at net income. Under the revenue acts of 1916 and 1917




8

STATISTICS OF INCOME

losses sustained in transactions entered into for profit but not connected with business or trade are deductible to the extent of the aggregate income from such transactions. In order that the amounts
shown as "net income" and "deductions" in the Statistics of Income
for 1924 and subsequent years be made comparable with the amounts
shown in Statistics of Income for 1918 to 1923, inclusive, it is necessary that "net income" be reduced by, and "deductions" be increased
by, the amount of such losses. These adjustments have not been
made in the "net income" and "deductions" shown in the Statistics
of Income for these years.
The tax credit of 12% per cent on capital net losses is given below
for the years 1924-1930:
Year—•

Amount

1924
1925
1926
1927

$9,035,736
7, 658, 938
4, 321, 752
6,027,668

Year—

1928
1929
1930

Amount

$5,126,415
5, 378, 446
10,111,902

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, aad 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 ordinary 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 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 1930, inclusive,
and taken as a deduction in computing ordinary net income and capital
net gain is given below:
Year—

1922
1923
1924
1925
1926

Amount

$45,220,859
34, 266, 149
29, 869, 182
32, 321, 310
27, 411, 767

Year—

1927
1928
1929
1930

Amount

$37,054,785
33, 616, 475
28, 909, 275
39, 920, 711

CREDIT OF 25 PER CENT OF TAX ON EARNED NET INCOME (INDIVIDUAL RETURNS)

The credit of 25 per cent of the tax on earned net income applies
to the tax on the first $5,000 of net income and, if specifically earned,
to the tax on an amount not exceeding $10,000 under the revenue act
of 1924, applicable to returns for 1924, and to an amount not exceeding $20,000 under the revenue act of 1926, applicable to returns for
1925-1927, and to an amount not exceeding $30,000 under the revenue act of 1928, applicable to returns for 1928 and subsequent years.
Earned net income tax credit, reported on returns for the years
1924-1930, inclusive, is shown below. In comparing the earned
income credit for 1930 with 1929, attention is directed to the reductions in normal rates on incomes for 1929. (See p. 4.)




9

STATISTICS OF INCOME
Year—
1924
1925
1926
1927

Amount
$30,637,463
24, 570, 183
24, 646, 993
24, 915, 315

Year—
1928
1929
1930

Amount
$34,789,690
22,062,492
24, 886, 344

INCOME AND PROFITS TAXES PAID BY INDIVIDUALS TO FOREIGN COUNTRIES
OR POSSESSIONS OF THE UNITED STATES REPORTED FOR TAX CREDIT
(INDIVIDUAL RETURNS)

The amounts of income and profits taxes paid foreign countries or
possessions of the United States reported for tax credit by individuals
for the years 1925-1930, inclusive, are shown below. These amounts
represent that part of the income and profits taxes paid foreign
countries or possessions of the United States that was applied as tax
credit against the tax liability to the United States.
Year—
1925
1926
1927

Amount
$1,987,285
2, 622, 246
2, 297, 852

Year—
1928
1929
1930

Amount
$1,893,557
2, 846, 291
2,270,023

SOURCES OF INCOME AND DEDUCTIONS (INDIVIDUAL RETURNS)

Immediately following is shown a distribution by sources of the
income and deductions reported by individuals. Thefiguresfor the
various sources are aggregates of net amounts of income, and represent the amounts by which the gross income exceeds the deductions
allowed for each specific source, as provided in the schedules of the
return. (See Form 1040, p. 330.) Net losses reported in the schedules are transferred in tabulation to deductions, which also include
amounts reported on the return under "Deductions" from total
income.
Income from partnerships and fiduciaries does not include amounts
received through these entities from capital net gain from sale of
assets held more than two years, dividends on stock of domestic
corporations, or taxable interest on obligations of the United States,
since these items are reported under their respective classifications.
Sources of income and deductions in individual returns for 1930, amounts and
percentages 1
Sources of income and deductions

Amount

Income:
Wages and salaries
_
•
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 yearsCapital net gain from sale of assets held more than 2 years
Rents and royalties
Interest on Government obligations not wholly exempt from tax
_.
Dividends on stock of domestic corporations
Fiduciary
Interest and other income
-

$9, 921, 952,483
2, 628,056,629
1, 089, 646, 082
636, 738, 218
556,392,180
974,325,446
38,133,605
4,197,303, 925
429,459,304
1,940,437, 638

44.27
11.73
4.86

22,412,445, 510

100.00

1, 232,776, 310
172, 537, 519
424, 770,746
2,463,725,994

5.50
.77
1.90
10.99

Total income

-

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
_
--Net loss from business and partnership
--.
Contributions
Allother
—Total deductions
Net income..
1

.._

For general explanations, see pp. 1-4.




---

Per cent

2.84
2.48
4.35
.17
18.73
1.92
8.65

4, 293,810, 569

19.16

18,118, 634, 941

80.84

10

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. 80-85). The percentage distribution of total income by sources is shown in the second table following.
Sources of income and deductions^ individual returns for 1930 by net income classes

Net income classes

Wages and
salaries

Business

$5, 514,346,298
2,233,255,764
1,328,394,236
439,369,496
214,830,429
65,454,755
60,039,862
23,215,276
20,967,490
22,078,877

$1,412, 604,477
654,992,432
370,081,004
109,391,479
48,286,992
15,681,191
11,378,369
2,897,787
2,413,476

9,921,952,483
Capital net gain
from sale of assets held more
than 2 years

Rents and
royalties

(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
1,000 and over
Total

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
1,000 and over
TotalNet 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
1,000 and over
Total

._

* For general explanations, see pp. 1-4.




Partnership

l

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

329,422

$302, 715,459
264,822,859
243, 860,887
118,183,218
83,324,446
28, 291,068
30,918, 734
10, 540,423
5,076,169
1.912, 819

$109,085,305
135,310,683
191,463, 543
116,690,308
42,789,433
11,463,562
10,461, 743
5, 272, 585
4,043,192
10,157,864

2,628,056,629

1,089, 646,082

636, 738, 218

$13,570,947
87,808,689
63,887,781
108,784,220
67,151,076
78,376,150
136,813,317

$494,924, 553
199,937,231
153,011,870
62,664,573
31,315, 584
10,104,921
9,859,650
4,967,319
3,825,446
3, 714, 299

556,392,180

974,325,446

Fiduciary

Interest on
Dividends on
Government
stock of doobligations not mestic
corporawholly exempt
tions
from tax

459, 540
381,867
924, 606

$488,648,239
573,155,110
932,634, 668
649,446,938
527, 775,634
238,099,831
276,217,544
133,198,242
148,490, 652
229,637,067

38,133,605

4,197,303,925

$16,497,538
9,648,829
5, 532,332
1, 690,028

Interest and
other income

Total income

$91,059,272
84,223,101
111,296,825
71,974,724
41,387,062
11,921,501
8,354,323
3,247,097
3,752,311
2, 243,088

$792,245,329
367,857,637
369,863,678
179,786,658
111, 164,795
37, 754, 059
35,308,435
14,372, 245
13,037,513
19,047,289

$9,205,628,932
4,513,554,817
3,717,104,249
1,770,727,170
1,194,215,396
484,348,697
554,321,745
265,321, 590
280,364,266
426,858,648

429,459, 304

1,940,437,638

22,412,445, 510

11

STATISTICS OF INCOME
Sources of income and deductions, individual returns for 1980 by net income
classes—Continued
Deductions
Net loss from
sale of real
estate, stocks,
Net income classes
bonds, etc.,
Net loss from
other than
(Thousands of dollars) reported
for tax business and
partnership
credit on
capital net loss
from sale of
assets held more
than 2 years
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

Net income
Contributions

All other

$285, 654,869
198, 079, 934
287,949,072
154,248,886
116,259,129
50, 040, 699
65, 500,366
26,586, 069
34,245,535
14,211,751

$67,318,947
25, 546,888
28,157,357
16,149, 756
13,015,651
5,150,849
7,134, 657
2, 785,870
3,237,108
4,040,436

$138, 552,321
75,446,498
68,458,907
37,976,805
30,813,920
13,781,674
16,369,604
9, 029,605
9,666,066
24,675,346

$1,116,556,146
490.718,421
409,788,666
178,732,266
115,086,941.
41,204.841
46,301,149
19,788,924
21, 522,180
24,026,460

$7, 597,546,649
3, 723, 763, 076
2,922, 750,247
1,383,619,457
919,039,755
374,170,634
419,015,969
207,131,122
211, 693,377
359,904,655

1,232, 776, 310

172,537, 519

424,770, 746

2,463,725,994

18,118,634,941

Percentage distribution of sources of income and deductions,
individual returns for
1930, by net income classes 1

Net income classes
(Thousands of dollars)

Wages
and
salaries

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

Partnership

59 90
49.48
35.74
24.81
17.99
13.51
10.83
8.75
7.48
5.17

15.34
14.51
9.96
6. 18
4.04
3.24
2.05
1.09

44.27

11.73

.86
.08

i For general explanations, see pp. 1-4.

133873—32




2

3.29
5.87
6.56
6.67
6.98
5. 84
5.58
3.97
1.81

Profit from
sale of real
estate, stocks, Capital
bonds, etc., net gain
other than from sale Rents
taxed as capi- of assets
and
tal net gain held more royalties
from sale of
than 2
assets held
years
more than 2
years

.45

1.18
3.00
5.15
6.59
3.58
2.37
1.89
1.99
1.44
2.38

0.77
7.35
13.19
19.62
25.31
27.96
32.05

4.86

2.84

2.48

5 38
4.43
4.12
3.54
2.62
2.09
1.78
1.87
1.36

Interest
on Gov- Diviernment dends
obliga- on stock
tions not of dowholly mestic
exempt corpofrom
rations
tax

.87

.21

5 31
12. 70
25.09
36.68
44 20
49.16
49.83
50.20
62.96
63.80

4.35

.17

18.73

0.44
.54
.46
.35
.54
.18

. 14

12

STATISTICS OF INCOME

Percentage distribution of sources of income and deductions, individual returns for
1930, by net income classes—Continued
Deductions

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. .

1,000 and over
Total

Net loss from
sale of real
estate, stocks,
Interest
bonds,
etc.,
Total
Fiduand
other income ported for tax
ciary
income
credits on
capital net
loss from sale
of assets held
more than 2
years

Net loss
Net infrom
Contri- All other come
business butions
and partnership

100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00

3.10
4.39
7.75
8.71
9.73
10.33
11.82
10. 02
12.21
3.33

0.73

.53

8.61
8.15
9.95
10.15
9.31
7.79
6.37
5.42
4.65
4.46

1.92

8.65

100.00

5.50

0.99
1.86
2.99
4. 07
3.47
2.46
1.51
1.22
1.34

.95

1.51
1.67
1.84
2.15
2.58
2.85
2.95
3.40
3.45
5.78

12.13
10.87
11.02
10.09
9.64
8.51
8.35
7.46
7.68
5.63

82.53
82.50
78.63
78.14
76.96
77.25
75.59
78.07
75.51
84.31

.77

1.90

10.99

80.84

.57
.76
.91

1.09
1.06
1.29
1.05
1.15

FREQUENCY DISTRIBUTION BY SIZE OF SPECIFIC ITEMS OF INCOME AND DEDUCTION, 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 deduction 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; 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: 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 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 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 the 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, (6) 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.




13

STATISTICS OF INCOME

Frequency distribution by size of certain items of income and deduction, individual
returns for 1930 of net income of $5,000 and over, showing the number of times
the item occurs and the total income and deduction
Salaries, commissions,
etc.

Business

Size of specific income and
deduction
Number
of times
item
occurs

(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 unde>r 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

Number
of times
item
occurs

Amount

D i v i d e n d s on stock of
domestic corporations
N umber
of times
item
occurs

Amount

5,053
3,983
3,073
2,599
2,071
9,206
18, 271
20,090
25,941
32, 686
275,000
65, 521
23, 510
10,695
6,018
5,814
2, 227
2,411
755
679
93
15
7

$242, 537
557,163
736, 971
873, 661
913, 413
6, 552, 468
26, 987,189
49, 607, 621
90, 300, 511
148,084,087
1, 868, 785, 269
771,184,478
395,646,573
235,365, 471
160,940, 873
196, 346,167
98, 229, 937
141, 813, 596
63,940,226
93, 379, 860
30,023, 900
9, 361, 385
17 732 829

1,865
1,699
1,460
1,178
1,147
4,720
7,969
7,883
8,843
11, 565
76, 093
17,402
5,757
2, 565
1,446
1, 350
643
619
223
191
18
4

$87, 550
247,348
357, 423
410, 320
514, 448
3, 462, 438
11, 787, 831
19, 698, 522
31, 046, 900
52,425, 372
525,622,982
208, 630, 853
98, 563, 866
57,017,456
39, 408, 215
46, 259, 506
28,426,499
36, 929,850
18, 888, 266
27, 341, 447
5, 816, 295
2, 508, 765

47,929
33, 242
24, 710
20,122
16, 368
58, 826
66, 727
41,028
29, 592
22,100
62,103
25,052
12,600
7,902
5,220
6,619
3,963
4,596
2,177
3,037
632
247
124

$2,300, 784
4, 793,449
6,031, 620
6, 938,126
7, 417, 318
42, 582, 433
95, 994, 755
100, 779, 705
103,896,137
98, 493, 506
439, 258, 353
304, 243,886
216, 278, 593
175,929, 972
142, 344, 769
227,937, 729
176, 458,192
277,721, 586
187,389,486
441,167, 098
214,349, 218
167, 501, 582
268,847, 389

515, 718

4, 407, 606,185

154. 640

1, 215, 452,152

494, 916

3, 708, 655, 686

Rents and royalties
Size of specific income and
deduction

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

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

Number
of times
item
occurs

Number
of times
item
occurs

(Thousands of dollars)

Number
of times
item
occurs
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 250
250 under 500
500 under 1,000
3.000 and over
Total

_




Amount

Amount

Amount

19,312
16,673
13,686
11, 982
9,668
30, 277
25, 906
13,078
8,154
5,830
15,095
4,940
1,973
1,108
559
619
285
281
98
80
17
5
1

$971,257
2, 444, 506
3,364,939
4,123, 454
4, 315,114
21,681, 829
36,887,143
32,008, 359
28,118,879
26, 028, 230
105, 205,424
59,676,126
33, 915, 208
24, 627, 318
15,199,782
21, 214, 360
12, 714,170
16,868,994
8, 433, 581
11, 221,615
5, 206,129
3, 043, 845
2,130,631

18,006
11,402
8,625
6, 886
5, 606
18, 681
19, 264
10, 712
7, 203
5, 511
1.5,856
5, 513
2, 658
1,499
887
968
445
372
111
141
24
5
4

$858, 655
1,647, 209
2, 111, 193
2, 379,069
2, 500, 812
13, 368,082
27, 406, 580
26,168, 653
24, 781, 544
24,497, 334
110, 580, 265
66,339, 340
45, 508, 584
33,142, 713
24, 074, 747
33, 068, 274
19, 611,148
21, 959,138
9, 671,058
19, 787, 294
7, 845,427
3, 502, 590
6, 843, 204

6,422
4,909
4,326
3,757
3,251
13,199
15,990
10, 212
7,172
5,552
14,942
6,764
3,750
2,403
1,589
1,920
1,077
1,377
590
786
163
53
16

$306,972
731,585
1,075, 703
1, 311,325
1,460,909
9, 579,332
23,050,470
25,070, 771
24,869, 258
24, 852, 238
105, 747,150
82, 520,199
64, 832, 689
53, 740, 634
43,382,395
66,042, 301
47, 886,680
83,445,233
50,865, 471
114,477, 721
57,008,370
36, 095,059
28, 768,976

179,627

479,400, 893

140, 379

527, 652, 913

110, 220

947,121,441

14

STATISTICS OF INCOME

Frequency distribution by size of certain items of income and deduction, individual
returns for 1930 of net income of $5,000 and over, showing 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 deduction
(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
2under3
..
3 under 4
4 under 5
.
5 under 10
10 under 15
15 under 20
_
20 under 25
25 under 30
30 under 40
40under50
_
.
._
50 under 75
75 under 100 «
. .
100 under 250
250 under 500
500 under 1,000
1,000 and over
Total

NET

. .

_,
_

_.

_ _ . _
.
_- _

_. __

_ _. .

Amount

Amount

268
226
204
168
132
500
713
506
347
293
936
577
430
349
256
413
353
655
380
737
270
102
47

$13,075
33,036
49, 552
58, 549
58,867
359, 266
1,028, 277
1,249,212
1, 201, 506
1,317, 230
6, 779, 722
7,160,103
7, 434, 501
7,804,040
7,021,800
14,275, 594
15,814,041
40,072,107
32, 402, 207
111, 932,192
92,751,933
71,693,887
135, 881, 483

165
110
112
91
62
301
449
304
235
205
697
396
275
155
140
151
125
134
80
103
24
2
2

$8,168
16, 056
27,520
30, 832
27, 544
215,928
647,040
753,160
810,080
917,488
5,079,816
4,913,936
4, 767,440
3,466,896
3,835,472
5,206,456
5, 560, 608
8,046,096
6,809,272
15, 703, 096
8,193,608
1, 483, 376
4, 375, 328

8,862

556,392,180

4,318

80,895, 216;

P R O F I T F R O M B U S I N E S S , R E T U R N S OF N E T I N C O M E O F $5,000 A N D OVER, BY
INDUSTRIAL GROUPS (INDIVIDUAL RETURNS)

The net profit from business (other than from partnerships) reported in 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. Business
profits reported on returns, Form 1040, showing net income of less
than $5,000 are not included. 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.




15

STATISTICS OF INCOME

Net profit from business, by industrial groups, showing number of businesses and
total net profit from business, individual returns for 1980 of net income of $5,000
and over; also grand totals for prior years
Number
of businesses

Industrial groups

Per cent

Net profit from
business

Per cent

Agriculture and related industries
Mining and quarrying

9,708
915

6.27
.59

$51, 378,646
9,623, 386

4.23
.79

Manufacturing:
Food products, beverages, and tobacco
Textiles and their products
Leather and its manufactures
Rubber products
Forest products
Paper, pulp, and products
Printing, publishing, and allied industries
Chemicals and allied products
Stone, clay, and glass products
Metal and its products
Manufacturing not elsewhere classified

2,314
1, 430
119
47
375
100
1,733
282
314
1,133
716

1.50
.93
.08
.03
.24
.07
1.12
.18
.20
.73
.46

19,053, 641
12,930, 584
1,067,154
444,154
3,066, 622
912,152
13,882,031
3, 359,871
2, 668,874
10,454,097
7, 558,636

1.57
1.06
.09
.04
.25
.08
1.14
.28
.22
.86
.62

Total manufacturing
Construction
Transportation and other public utilities
_
Trade
Service—professional, amusements, hotels, etc
Finance—banking, insurance, real estate, stock and bond
brokers, etc
Nature of business not given
Grand total, 1930
1929
1928
1927
1926
1925
1924
1923
1922
1921...
1920
1

_

8,563

5.54

75, 397,816

6.21

7,128
1,800
36,863
72,431

4.61
1.17
23.84
46.84

65,469,451
13,965,054
253, 523, 562
607,817, 433

5. 38
1.14
20.86
50.01

8,864
8,368

5.73
5.41

80,046,814
58,229,990

6.59
4.79

154, 640
228,475
220,159
212,919
218,148
203, 576

100. 00

0)
0)
(0
0)
0)

1, 215,452,152
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

100.00

Not available.

T A X E S PAID O T H E R T H A N F E D E R A L I N C O M E TAX AND I N T E R E S T PAID, R E T U R N S
OF N E T I N C O M E OF $5,000 A N D OVER (INDIVIDUAL R E T U R N S )

In basic Tables 8 and 8A, pages 87-88, taxes paid other than
Federal income tax or that amount of the 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 77
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,




16

STATISTICS OF INCOME

taxes assessed against local benefits of a kind tending to increase the
value of property, nor taxes imposed upon sales by manufacturers.
Amounts tabulated do not include taxes reported on Form 1040-F,
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/7 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, for the years for which the data are available,
the aggregates of 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 tax and interest paid, individual returns for
1927-1930 of net income of $5,000 and over
Taxes paid other than Federal income
taxi
Year

Reported in
deductions
from total
income

Reported in
business deductions

$485,969, 727 $440,973,832
527,893, 669 475,422,144
532, 798,878 479,099,835
444, 577, 395 407,996, 443

$44,995,895
52,471, 525
53,699,043
36,580,952

Total

1927.__
1928
1929_ .
1930....
1

Interest paid

Excludes also certain income tax paid foreign countries.

Total

Reported in
deductions
from total
income

$940,615,916 $866,057, 874
958,958,653
886,187, 377
615,864, 209 574, 629, 633

Reported in
business deductions

$74, 558, 042
72, 771, 276
41, 234, 576

(See p. 9.)

WHOLLY AND PARTIALLY T A X - E X E M P T OBLIGATIONS, RETURNS OF N E T 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 natureof obligation and by net income classes, reported in returns of net
income of $5,000 and over.
The amount of interest reported 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 nointerest was received or accrued, and, vice versa, the interest reported
may include interest on bonds which are not included in the amount
of bonds reported.




17

STATISTICS OF INCOME

Tax-exempt obligations reported in individual returns for 1930 of net income of
$5,000 and over, showing amounts owned and interest received, by nature of obligation and by net income classes
Amount owned

Net income classes
(Thousands of dollars)

Total

$109,459, 083
5 under 6
96, 451, 701
6 under 7
102, 959, 588
7 under 8
88, 370, 638
8 under 9
87, 970, 893
9 under 10
79, 647, 072
10 under 11
70, 769,806
11 under 12
63, 558, 831
12 under 13
55, 365, 878
13 under 14
59, 210, 261
14 under 15
270, 429, 383
15 under 20
245, 682, 537
20 under 25
25 under 30
__. 193,981,115
391, 955, 257
30 under 40
291, 268, 050
40 under 50
266, 759, 517
50 under 60.,.
184, 433,150
60 under 70
157, 604, 409
70 under 80
133,112,934
80 under 90
117,238,637
90 under 100
459, 381, 221
100 under 150
150 under 200.
. 227, 507,135
111, 223, 413
200 under 250
155,126,494
250 under 300
190,106, 242
300 under 400
77, 534, 801
400 under 500
500 under 750.
„_ 183,138,691
105,125, 861
750 under 1,000
141,179,152
1,000 under 1,500
13, 507, 050
1,500 under 2,000
75, 459, 430
2,000 under 3,000
32, 972, 580
3,000 under 4,000
4,000 under 5,000. . . .
5,000 and over
162, 038, 474

Total

Interest received

Wholly taxexempt obligations of the
United States
and its possessions, and
securities
issued under
Obligations
the Federal
of States and farm loan act;
Territories or partially taxpolitical sub- exempt Libdivisions
erty bonds,
thereof
Treasury certificates of indebtedness,
Treasury savings certificates, and
Treasury
notes

$45,107,362
40, 985, 307
48, 036, 962
36,289, 675
41, 980, 865
36, 826,693
35, 970, 319
30, 816, 078
26, 577, 806
29, 969, 707
139, 783,339
139,494, 214
112,811,993
249, 998, 498
179,191, 626
175,947,785
120,947,419
105,252,482
90, 201, 934
83,177,587
339, 068, 805
163, 558,134
78,634, 501
115,685,442
138, 014, 783
49, 907, 888
129,282,239
68,712,816
94, 820, 094
5,143,200
62, 055, 080
24, 490,880
71,917,824

5, 000, 529, 284 3,110, 659, 337

Total

Wholly taxexempt obligations of the
United States
and its possessions, and
securities
Obligations issued under
of States
the Federal
and Terri- farm loan act;
tories or
partially taxpolitical
exempt Libsubdivierty bond?,
sions there- Treasury cerof
tificates of indebtedness,
Treasury savings certificates, and
Treasury
notes

$64,351,721 $6,212,485 $3,208,006
55,466, 394
5, 202,914
2,459, 232
54,922,626
5,186, 073
2,437,674
52, 030,963
4,652,544
2, 385, 742
45,990, 028 4, 514, 700
2,404, 585
42,820,379
4,196,818
2, 040, 725
34, 799, 487
3, 641,148
1,968,237
32, 742, 753
3,646, 843
1,939,173
28, 788,072
3,003,012
1,624,124
29, 240, 554
3, 261,810
1, 592, 264
130, 646,044 14, 549,103
8,332, 220
106,188,323 13,655, 796
8,197,468
81,169,122 10,352, 671
6,449,949
141,956,759 20,016,164 13,133,807
112,076, 424 15,919,365
9, 752, 548
90,811,732 13,491,131
9,323, 568
63, 485, 731 10, 221, 282
7,014, 231
52,351,927
8, 671, 022
6, 281, 095
42,911,000
6,619, 222
4, 709, 225
34,061,050
7, 363,116
5, 289, 707
120,312,416 24, 639, 031 18, 951,696
63,949,001 11,425, 500 8, 755, 726
32,588,912
6,681,025
5,072, 507
39, 441, 052
7,545,314
5, 673,924
52,091,459 10,300,635
7,848, 749
27, 626,913
4, 230, 229
2,898,449
53,856,452
9, 201, 793
6,926,124
36, 413,045
5,063, 343
3, 511,625
46, 359, 058
6, 095, 296
4,510,911
8, 363, 850
2, 540, 886
1,691,949
13, 404, 350
2, 819, 486
2, 340,628
8,481,700
1, 387, 253
1,261,127
3,010
5, 972, 880
90; 120, 650
2,854,123

$3,004,479
2, 743,682
2, 748, 399
2, 266,802
2,110,115
2,156,093
1,672,911
1, 707,670
1, 378, 888
1, 669, 546
6, 216, 883
5,458,328
3,902, 722
6,882,357
6,166,817
4,167, 563
3,207, 051
2, 389, 927
1,909,997
2, 073, 409
5,687, 335
2, 669, 774
1,608,518
1,871,390
2, 451,886
1,331,780
2, 275,669
1,551,718
1,584,385
848, 937
478,858
126,126
3,010
3,118,757

1, 889, 869, 947 262, 282, 900 172,841,118

89,441,782

RETURNS ON FORM 1040 WITH NO NET INCOME (INDIVIDUAL RETURNS)

As noted on page 1, the general tables for individual returns in the
Statistics of Income 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 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.
More detailed tabulation of the sources of income and deductions by
net deficit classes is shown in basic Table 7A, page 86. The distribution of the returns by States and Territories is shown in basic
Table 10, page 139.




18

STATISTICS OF INCOME

Individual returns for 1930 on Form 1040 with no net income, by deficit classes,
showing the number of returns and the deficit and totals for 1928 and 1929
Deficit classes
(Thousands of dollars)
Under 5
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

Number
of returns
93,315
22, 570
17,289
6,499
3,117
945
752
231
103
46

.

Total
Total for 1929
1928

Deficit

$160,689, 639
160,166,672
270, 988, 052
224,301, 483
215,824, 432
114,933,545
152, 420,409
86, 688,908
67, 334, 330
86,104, 926

144,867

1, 539, 452, 396

92, 545
72,829

1,025,130, 372
499, 213, 372

Individual returns for 1930 on Form 1040 with no net income, showing sources of
income and deductions
Sources of income and deductions
Income:
Wages and salaries
..
Business
__
Partnership
_
Profit from sale of real estate, stocks, bonds, etc., including capital net gain from sale
of assets held more than 2 years
_
_
Rents and royalties
_
Interest on Government obligations not wholly exempt from tax
Dividends on stock of domestic corporations
Fiduciary
_
-_.
_
Interest and other income
_
Total income

68,134,732
103, 459,966
5,738,139
434,987,550
19,843, 219
161, 535,651
1,204,383,064

Deductions:
Taxes paid other than Federal income tax___
_
_.
Contributions
._
Net loss from sale of real estate, stocks, bonds, etc., including capital net loss from
sale of assets held more than 2 years
_
Net loss from business and partnership
_
Allother
_._
Total deductions
Deficit

$283, 726, 943
69, 697,128
57,259,736

31, 536,488
16, 629, 750
1,307,143,301
570,023,246
818, 502, 675
2, 743, 835, 460

_

1,539,452,396

N U M B E R OF R E T U R N S BY COUNTIES AND CITIES (INDIVIDUAL RETURNS)

The number of individual income tax returns filed for 1930, 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, pages
139-205.
Data in Table 11 are based on special reports by collectors. For
the years 1928-1930 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.
The number of returns in this table includes all individual returns
filed—that is, in addition to those showing net income, there is also




STATISTICS OF INCOME

19

included those showing no net income, which 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 or
deficit, file an income tax return. The data tabulated from returns
showing no net income are not included in the general tables of this
report, but are shown separately on pages 86 and 139.
Furthermore, there is a slight difference between the number of
returns in these special reports of collectors and in the other reports
which are used as a basis in the general tables. Formerly these differences were eliminated by adjustments in figures for certain cities
and towns. For 1930, however, a single adjustment item is shown.
The " miscellaneous " group for each county includes returns of individuals not residing in towns or cities for which the data are tabulated.
The "all other" group for each State is classified for the first time in
this report for all States to show separately returns of residents of
foreign countries (American citizens and aliens). In former years the
form of report used by collectors of internal revenue in respect to the
number of returns filed did not uniformly provide for this classification.
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 1917-1930, inclusive, is
as follows:
Year—
1917
1918
1919
1920
1921
1922
1923

Number
31, 701
100,728
175,898
240,767
259,359
287,959
304,996

Year—
1924
1925
1926
1927
1928
1929
1930

Number

321,158
309,414
295,425
282,841
272,127
263,519
244,670

CORPORATION INCOME TAX RETURNS

The number of income tax returns filed by corporations for 1930
was 518,736, as against 509,436 for 1929. Of the total number of
returns for 1930, 221,420 showed net income, 241,616 no net income,
and 55,700 no income data. The returns filed included 8,951 consolidated returns for groups of affiliated corporations, of which 4,067
showed net income and 4,884 showed no net income. The aggregate
net income of all returns showing net income was $6,428,812,710, and
the tax liability $711,703,900. The aggregate net income of consolidated returns of affiliated corporations was $3,377,845,002 and the
tax liability $398,284,195. Attention is directed to the tax rate of
12 per cent for 1930 which for 1929 was temporarily reduced to 11
per cent by the joint resolution of Congress approved by the President
on December 16, 1929.
Separate tabulations of returns filed for fiscal years (not ending
December) and for fractional (part) years, shown on pages 32-33, 294297., 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




20

STATISTICS OF INCOME

29-31, 276-293, from 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 " Returns
showing net income/' "Returns showing no net income/' and "Returns showing no income data—Inactive corporations." Basic
Table 12 (pp. 209-211) shows the returns distributed by States and
Territories and likewise by those with net income, no" net income,
and no income data (inactive corporations).
In analyzing the data compiled for returns 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 $642,000,000, 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 pars. (2) and (4) of subdivision (a)
of sec. 203 of the revenue act of 1928 and T. D. 4231.) In basic
Table 14 (pp. 213-239) the special deductions for life insurance companies are included in "Miscellaneous deductions" under "Statutory
deductions."
Corporation returns for 1980 by major industrial groups, showing for returns with
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 of inactive corporations l
Returns showing net income
Industrial groups

Total
number
of returns Number Per cent Gross income 2
of total

Agriculture and related industries
Mining and quarrying.-.
Manufacturing:
Food products, beverages, and tobacco.
Textiles and their products
Leather and its manufactures
Rubber products..
Forest products
Paper, pulp, and products
Printing, publishing, and allied industries
..
Chemicals and allied products
Stone, clay, and glass products
Metal and its products
Manufacturing not elsewhere classified
. .Total manufacturing
C o nstruction
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

10,961
17,635

3,475
4,700

31.70
26.65

$363,717,666
1, 611, 228, 229

$323,233, 259
1,417,109,785

15,252
14, 692
2,461
607
7,501
2,113

8,092
5,678
894
227
2,340
1,114

53.06
38.65
36.33
37.40
31.20
52.72

8, 731,675,413
2,642,402,199
733,940,855
559, 564,928
723, 629,626
1, 011,630,235

8,151,436,332
2, 536, 792, 002
695, 250, 342
547,323,418
687,805,114
937,989,161

11, 736
7,380
4,724
20,831

6,098
3,287
1,805
8,188

51.96
44.54
38.21
39.31

2, 055,461,159
9,626,017,268
1, 027,449,286
12, 790,300, 223

1,879,324,644
9, 091,940,005
934, 637, 767
11, 787, 280,558

7,801
95, 098
20,035
23, 662
134, 769

2,918
40, 641

1,152,163,608
41, 054, 234, 800
2,174,155, 682
12, 935, 569, 364
23, 380,482, 879

1,046,947,387
38, 296, 726, 730

8,871
12,109
59, 741

37.41
42.74
44.27
51.18
44.33

42, 064

18, 741

44.55

2, 757, 401, 443

2, 523,174, 293

153,182
21, 330

72,102
1,040
221, 420

47.07
4.88
42.68

7, 519, 507,595
15,197,345

6, 454, 692, 045
13,411,834
85,382,682, 293

518, 736

For general explanations, see pp. 1-4.




Deductions 2

2

91,811,495, 003

2, 023, 608, 056
11,601,340,489
22, 729, 385,802

Includes cost of goods sold. (See p. 2.)

21

STATISTICS OF INCOME

Corporation returns for 1930 by major industrial groups, showing for returns with
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 of inactive corporations—Continued
Returns showing net income—Continued
Income tax

Industrial groups

Net income

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages, and tobacco.
580, 239, 081
105,610,197
Textiles and their products
38, 690,513
Leather and its manufactures
12, 241, 510
Rubber products
35, 824, 512
Forest products
73, 641, 074
Paper, pulp, and products._.
Printing, publishing, and allied industries
176,136, 515
Chemicals and allied products
534, 077, 263
92, 811, 519
Stone, clay, and glass products. _
Metal and its products
1, 003, 019, 665
Manufacturing not elsewhere classi105, 216, 221
fied
Total manufacturing

_

2, 757, 508, 070

Construction
_
_
150, 547, 626
Transportation and other public utilities _ 1, 334, 228, 875
Trade
651, 097, 077
Service—professional, amusements, hotels,
etc
_
_
234, 227,150
Finance—banking, insurance, real estate
and holding companies, stock and bond
1, 064,815, 550
brokers, etc
__
_
Nature of business not given
1, 785, 511
Grand total

Net loss for
prior year

Amount

Per cent Per cent
of net
of total
tax
income

$2, 096, 224
8, 776, 954

$4, 041, 076
21, 474, 495

11.06

0.57
3.02

8, 018, 512
3, 806,430
551, 962
774, 358
2, 024, 872
1, 214,143

67,084,446
11,122,145
4, 389, 027
1, 336, 464
3, 590,985
8,475, 076

11.56
10.53
11.34
10.92
10.02
11.51

9.43
1.56
.62
.19
.50
1.19

591
037
454
882

19, 640, 536
62, 960, 658
10,487, 213
116,149, 373

11.15
11.79
11.30
11.58

2.76
8.85
1.47
16.32

2,750,986

11, 755,922

11.17

1.65

316, 991,845

11.50

15, 210, 037
156, 573, 241
64,165, 780

10.10
11.74
9.85

44.54
.=
2.14
22.00
9.02

23, 704, 753

10.12

3.33

10.28
4.90

15.37
.01

11.07

100.00

2,
4,
2,
21,

585,
277,
531,
841,

50, 377, 227

9, 930, 455
42, 455,133
111, 206

6, 428,812, 710 157,880, 249 711, 703, 900

Returns showing no income
data—inactive
corporations

Returns showing no net income
Industrial groups

Agriculture and related
industries
Mining and quarrying

Number

Per
cent of
total

Gross income 2

Deductions 2

Deficit

6,431
7,533

58.67
42.72

$307,121,688
1, 388, 237,874

$393, 491, 389
1, 626,697,316

$86, 369, 701
238, 459,442

4, 454,136, 704

4, 589, 289, 085

3, 774,112, 093

4,143,801, 619

655,142.950
540,747, 826
1, 263,948,104

719,267,418
604, 623,979
1, 416, 408,122

64,124,468
63, 876,153
152,460, 018

567,157,828

603, 537, 233

36,379, 405

607,966,958

662,478, 562

54, 511, 604

2, 351,166, 058

2, 526, 625, 097

175, 459, 039

382, 406, 822

435, 780,984

53, 374,162

Manufacturing:
Food products, beverages, and tobacco.._ 6,525 42.78
Textiles and their
products...
8,753 59.58
Leather and its manufactures
61.56
1,515
Rubber products
58.32
354 64.90
Forest products
_
Paper, pulp, and
4,868
products
45.10
Printing, publishing,
953
and allied industries.
44.91
Chemicals and allied
5,271
products
50.50
Stone, clay, and glass
3,727
57.43
products
2
2,713(See p. 2.)
Includes cost of goods sold.




Per
Num- cent
of
ber
total

1,055
5,402

9.63
30.63

135,152, 381

635

4.16

369, 689, 526

261

1.77

52
26

2.11
4.28
3.90

293
46
367
366
206

2.18
5.13
4.96
4.36

22

STATISTICS OF INCOME

Corporation returns for 1930 by major industrial groups, showing for returns with
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 of inactive corporations—Continued
Returns showing no income
data—inactive
corporations

Returns showing no net income
Industrial groups
Per
cent of
total

Number
Manufacturing—Contd.
Metal and its products
_ .
11,904
Manufacturing not
elsewhere c 1 a s s ified
4,280
Total manufacturing
__
50,863
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

Gross income 2

Deductions 2

57.15 $4, 407, 594, 930 $4,807,970,023
54.86

841, 662, 680

976,105, 302

Per
Num- cent
of
ber
total

Deficit

$400, 375, 093

739

3.54

134,442, 622

603

7.73

3,594

3.77

950,460, 294

82,487/933

1,490

7.44

9,522
71,746

40.24 3, 060, 012, 759 3, 393, 541,194
53.24 13, 828, 240, 635 14, 566, 935,165

333, 528, 435
738,694, 530

2,031
3,282

8.58
2.43

19, 472

46.29

179,229, 587

3,851

9,674

53.49 19, 846, 042,953 21, 485,887, 424 1, 639, 844, 471
48.29

867,972, 361

1,407,465,793

1, 586, 695, 380

9.16
64, 477

42.09

1,898

8.90

241, 616

5,777,696,705 3 7,344,374,004 1,566, 677, 299 16, 603
12, 303, 456 18, 392

86.22
10.84

46.58 46, 500, 564, 065 51, 378,158, 919 4, 877, 594, 854 55, 700

10.74

17,773,297

30, 076, 753

3 Includes special nonexpense deductions of life insurance companies. (See p. 20.)
N E T LOSS F O R PRIOR YEAR (CORPORATION R E T U R N S )

The net loss during a given taxable year in a trade or business
regularly carried on by the taxpayer, as specifically defined in the
revenue act of 1921 and subsequent acts, is allowed as a deduction
in computing the net income of the taxpayer for the two succeeding
taxable years. If such net loss is in excess of the net income (computed without such deduction) for that year, the amount of the excess
may be carried over and allowed as a deduction in computing the
net income for the next succeeding taxable year.
The excess net losses being of prior origin are, therefore, not included in the tabulated current year deductions in arriving at the
tabulated net income figure. Only the reported "net loss for prior
year" which is taken as a deduction is tabulated; the excess loss
carried to subsequent years is not tabulated.
"Net loss for prior year" reported and effective as a deduction in
determining net income in the corporation returns for 1922 to 1930,
inclusive, is given below.
Year—
1922
1923
1924
1925
1926




Amount
$501,780,287
578, 307, 088
219, 727, 166
243, 078, 565
235, 851, 012

Year—
1927
1928
1929
1930

Amount
$244,293,375
301, 146, 176
392, 177, 216
157, 880, 249

STATISTICS OF INCOME

23

AMOUNT OF CORPORATION NET INCOME EXEMPT FROM AND SUBJECT TO TAX

The corporation net income subject to tax is reduced by a credit
of $3,000 allowed corporations with net income of $25,000 or less.
For corporations with net income in excess of $25,000 but not in
excess of $25,360, the method of computing the tax, as provided for
in the revenue act, affords a variable amount of credit, but in every
case less than $3,000. 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 1930, are shown below.
Net income
$6, 428, 812, 710
Net income not subject to tax:
Net loss for prior year
$157, 880, 249
Specific credit of $3,000 for corporations with
net income not in excess of $25,000 and a
variable amount for net income in excess
of $25,000 but not in excess of $25,360
(estimated on the basis of capitalizing
tax liability)
i 335, 102, 477
Estimated total of net income not subject to tax
Estimated net income subject to tax (estimated on the
basis of capitalizing tax liability)

492, 982, 726

5, 935, 829, 984

INCOME AND PROFITS TAXES PAID TO FOREIGN COUNTRIES OR POSSESSIONS OF
THE UNITED STATES (CORPORATION RETURNS)

The amounts reported for tax credit by corporations for income and
profits taxes paid foreign countries or possessions of the United States
are shown below for the years 1925-1930, inclusive. These amounts
are tax credits and have not been deducted from the figures on tax
shown in the tables of this report.
Income and profits taxes paid foreign countries—Corporation returns for 1925-1930
Year—
1925
1926
1927

Amount
$20,139,995
21, 653, 994
24,236,955

Year—
1928
1929
1930

Amount
$32,487,634
35, 221, 708
29, 138, 867

DIVIDENDS PAID (CORPORATION RETURNS)

The amounts of cash and stock dividends paid on the capital stock
of domestic corporations, other than life insurance companies, as
reported in the corporation income tax returns for 1930, are shown
by States and Territories in basic Table 13 (p. 212), and by industrial
divisions in basic Table 14 (pp. 213-229). Total dividends distributed
by corporations for the years 1922 to 1930, inclusive, are given on
page 24.
1
These figures were obtained by capitalizing the $711,703,900 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, $629,888,921 representing
income tax on calendar year returns, $11,174,670 representing income tax on part year 1930 returns, and
$39,401,240 representing income tax on fiscal year returns ending within the period from Jan. 1, 1931, to
June 30,1931, were capitalized on the 12 per cent basis. Income tax of $31,239,069, representing tax liability
reported on fiscal year returns reporting income of corporations whose accounting period ended within
the period from July 1, 1930, to Nov. 30, 1930, was capitalized on a combination of the 11 per cent and 12
per cent basis 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.




24

STATISTICS

OF INCOME

Cash and stock dividends paid by corporations, other than life insurance
corporation returns for 1922-1930

Aggregate

Returns showing net income

companies,,

Returns showing no net
income

Year

1922
1923
1924
1925
1926
1927 1
1928.
1929.
1930

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
8, 202, 241,110

$3, 348,049, 865
891, 285, 583
510, 525,809
544,431, 367
757, 649, 610
702, 501, 245
550,128,426
1,288,642,553
414,180, 425

$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
6, 841,049, 900

Stock dividends

Cash dividends

$3,166,915, 574 $253, 845,119
348,498,036
787,167,102
343, 832,104
466, 820, 095
372,173,187
502,489, 520
415, 082, 071
716, 219, 451
637, 700, 633
642,177,901
488, 554, 270
509, 852, 997
513,859,610
1,193,896,039
250, 499, 351 1, 361,191, 210

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
163, 681, 074

i Revised figures.
C O M P I L E D R E C E I P T S A N D STATUTORY D E D U C T I O N S ( C O R P O R A T I O N R E T U R N S )

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. 213-229). 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, loss from the sale of real
estate, stocks and bonds, and items not classified grouped as " Miscellaneous deductions." The amounts shown under "Miscellaneous
deductions" are not comparable with these items for earlier years,
due to the separate classification for the first time of "Loss from sale
of real estate, stocks and bonds."
Three items of information are also included relative to the tabulated gross sales of corporation returns—profit from sales, loss from
sales, and profits less losses from sales.
Table 14 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 returns;
part 2, for returns showing net income; and part 3, for returns showing
no net income. Basic Table 15, page 230, shows for all corporations
by major industrial groups the income and deduction items expressed
in percentages of total compiled receipts.
For all corporation returns, compiled net profits were reported as
$4,658,709,180 for 1930, as compared with $11,869,507,095 for 1929,
a decrease of about 60.75 per cent. The compiled net profits of
returns with net income for 1930 were $8,542,294,570^ as compared.




25

STATISTICS OF INCOME

with $14,273,580,309 for 1929. The compiled net deficit of returns
with no net income for 1930 was $3,883,585,390, as compared with
$2,404,073,214 for 1929.
REVISED ITEMS IN RECEIPTS AND DEDUCTIONS, CORPORATION RETURNS, STATISTICS OF INCOME FOR 1928

In. the Statistics of Income for 1928, Tables 12, 14, and 16, the items
of gross income, deductions, miscellaneous receipts, and miscellaneous
deductions, for the industrial groups "National banks" and "Loan
companies, building and loan associations," etc., in the States of
Illinois and Massachusetts, have been revised and the original and
revised figures are shown on pages 288-239.
The revision was due to the elimination of certain amounts which
represented cost of securities purchased for customers, which were
incorrectly tabulated in "Miscellaneous receipts" and "Miscellaneous
deductions."
DISTRIBUTION BY NET INCOME OR DEFICIT CLASSES (CORPORATION RETURNS)

The following table of corporation returns, distributed by net in-?
come and deficit classes, shows the number of returns, amount of net
income or deficit, amount of tax, and percentages; also the number
of returns filed for inactive corporations. Basic Table 18 (pp. 260-265)
shows the returns distributed by net income and deficit classes and
by industrial divisions.
Corporation returns for 1930 by net income and deficit classes, showing number of
returns, net income or deficit, tax, and percentages
Returns showing net income
Net income classes

Net income

Returns

Tax

(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
Total




Amount

Number

Per cent

71,322
37,881
32, 798
14,732
8,367
19, 760
8,955
5, 392
3,992
7,372
4,905
3, 260
1, 259
689
576
160

32.21
17.11
14.81
6.65
3.78
8.92
4. 05
2.44
1.80
3.33
2.22
1.47
.57
.31
.20
.07

$29,630,512
55, 738, 241
82,605, 299
50,568,680
37, 487, 774
139. 686, 963
109, 550,914
93, 270, 697
89,664,085
262, 844,152
341, 577, 550
499,648,006
438, 512, 275
481,838. 374
1,177, 947, 991
2,538,241,197

0.46
.87
1.29
.79
.58
2.17
1.70
1.45
1.40
4.09
5.31
7.77
6.82
7.50
18.32
39.48

$7, 348
11,082
17, 473
688,008
1, 288, 790
8,457, 050
8,894,387
8,395, 741
8, 644, 691
29, 260, 764
38, 924,314
57,554, 289
51,140, 976
56,126, 693
139,140,954
303,151, 340

0.10
.18
1.19
1.25
1.18
1.21
4.11
5.47
8.09
7.19
7.89
19.55
42.59

221,420

100.00

6,428,812, 710

100. 00

711,703,900

100.00

Per cent

Amount

Per cent

26

STATISTICS OF INCOME

Corporation returns for 1930 by net income and deficit classes, showing number of
returns, net income or deficit, tax, and percentage—-Continued
Returns showing no net income
Deficit classes

Returns

(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
25under50
50 under 100
100 under 250
250 under 500
500 under 1,000
1,000 under 5,000 .
5,000 and over

.
-

-

-

_

Total

-

Returns showing no income data—inactive corporations..

Defici b

Per cent

Number

Per cent

67,541
32, 805
22,404
16,593
12,325
34,208
15,658
8,882
5,777
12, 341
6,680
4,002
1,244
630
483
43

27.95
13.58
9.27
6.87
5.10
14.16
6.48
3.68
2.39
5.11
2.76
1.66
.51
.26
.20
.02

$26,344,180
48,146,068
55,563, 730
57, 657,368
55,378,624
243,935,400
191,881,053
153,646,940
129,329,364
431, 924,078
463, 450,002
612,509,628
430,634,319
437,108,089
949,651,994
590,434,017

0.54
.99
1.14
1.18
1.14
5.00
3.93
3.15
2.65
8.86
9.50
12.56
8.83
8.96
19.47
12.10

241, 616

100.00

4, 877, 594, 854

100.00

Amount

55, 700

ASSETS AND LIABILITIES (CORPORATION RETURNS)

In the table immediately following are shown, for 403,173 corporation returns out of 463,036 returns of active corporations, a summary
statement of the principal assets and liabilities as of December
31, 1930, or at the close of the fiscal year nearest thereto, and a comparative statement showing by net income and deficit classes the number of returns and the number of balance sheets tabulated. The
difference between the number of balance sheets tabulated and the
number of returns is due to the data for assets and liabilities not being
reported on all returns. In basic Tables 19 and 20 (pp. 266-275)
the same data are shown by industrial groups and by net income
classes, respectively.
The amounts for 1930 shown under " Miscellaneous assets not
distributed" and "Investments other than tax-exempt, etc.," are not
comparable with data under corresponding classifications for 1929 due
principally to the fact that stocks, bonds, loans, mortgages, etc., owned
by life insurance companies in 1929 were classified as " Miscellaneous
assets not distributed," while for 1930 these items have been tabulated
as "Investments other than tax-exempt, etc." Moreover, the returns
of corporations become more complete each year with respect to the
definite allocation of their forms of assets and thereby permit a more
accurate classification of the data according to the principal forms of
assets, thus steadily decreasing the proportion tabulated as " Miscellaneous assets not distributed."
In comparing the data for 1929 and 1930 shown as "Miscellaneous
assets not distributed," attention is also invited to the fact that prior
to 1929 "Investments other than tax-exempt" were included in
"Miscellaneous assets not distributed," being tabulated for 1929
separately for the first time.




27

STATISTICS OF INCOME

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;
and real estate by foreclosure.
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
and 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.
Assets and liabilities of corporations submitting balance sheets for 1930, by returns
with net income and no net income, showing major assets and liabilities as of
December 31, 1930, or at the close of the fiscal year nearest thereto
Assets and liabilities

Asset;?:
Cash (in till and deposits in banks)
Notes receivable * and accounts receivable (less
reserve forbad debts)
Inventory
|
Tax-exempt investments— Obligations of States
and Territories or political subdivisions; securities issued under the Federal farm loan act
and obligations of the United States or its
possessions
Investments other than tax-exempt—Stocks,
bonds, mortgages, loans, real estate, etc.2
Capital assets—Real estate, buildings, equipment,
etc. (less depreciation)
_.
Miscellaneous assets not distributed *
Total assets 3.

Aggregate

Returns showing net income

$21,012,135,115

$14, 450, 043, 326

59,675,392.605
18, 771, 463, 972

10,228,229,240

Returns show*
ing no net
income

$6, 562, 091, 789

38, 920,870, 097 20, 754, 522,508
11,118,483,641
7,652,980,331

6, 798, 503, 283

3, 429, 725,957

83,809, 289,350

56, 505, 451, 439

27, 303,837,911

120,994,370,317
19, 510,971, 714

80, 035, 887, 258
11,136, 801, 272

40, 958, 483,059
8, 374,170,442

334, 001, 852, 313 218, 966, 040,316 115,035,811,997

Liabilities:
Notes and accounts payable
Bonded debt and mortgages
Miscellaneous liabilities not distributed..
Capital s t o c k Preferred
Common
Total capital stock-

26, 869, 686, 522 13, 079, 614, 949 13, 790, 071, 573
50, 281, 680, 732 32, 282, 538, 028 17, 999,142, 704
95, 768, 370,471 65, 385,143,800 30, 383, 226, 671
19,116,686,765 11, 541,905,699
87, 067, 025, 025 53, 744, 815, 559
106,183, 711, 790

7, 574, 781,066
33, 322, 209, 466

65, 286, 721, 258 40, 896, 990, 532
i

Surplus
Less deficit.
Net surplus
Total liabilities s_.

61, 631, 986,108 43,880, 559,427
6, 733, 583, 310
948, 537,146

17, 751,426,681
5, 785, 046,164

54,898, 402, 798

11, 966, 380, 517

42,932, 022, 281

334, 001, 852, 313 218,966, 040, 316 115, 035, 811, 997

1
Includes loans and discounts from bank statements, which for 1926 were included in " Miscellaneous
assets."
2 For explanation of change in amounts included, see p. 26.
3 Less deficit.

133873—32




3

28

STATISTICS OF INCOME

Number of corporation returns filed for 1930 and number of balance sheets tabulated,
by net income and deficit classes
Returns showing net income
Net income and deficit classes
(Thousands of dollars)

Under 1
1 under 2
2 under 3
3 under 4
4 under 5
Sunder 10
10 under 15
15 under 20
20 under 25
25 under 50
SOunder 100
100 under 250
250 under 500
500 under 1,000. . .
1,000 under 5,0005,000 and over

Number
of returns
71,322
37,881
32, 798
14, 732
8,367
19, 760
8,955

Number Per cent Number
of
of balance
of rebalance sheets to
turns
sheets
returns
77.27
83.88
88.06
94.28
96.06
97.03
97.98
98.05
98.22
98.70
98.31
98.65
99.05
99.42
99.13
98.75

67, 541
32,805
22,404
16, 593
12,325
34,208
15,658

3,992
7,372
4,905
3,260
1,259
689
576
160

55,108
31, 774
28,882
13,889
8,037
19,174
8,774
5,287
3,921
7,276
4,822
3,216
1,247
685
571
158

221,420

192,821

87.08

241,616

5,392

Total.
Returns with no income data—inactive
corporations

Returns showing no net income
Number Per cent
of
of balance
balance sheets to
sheets
returns

11, 712
6,342
3,830
1,188
601
464
40

77.45
85.81
88.02
89.90
91.05
91.82
93.53
94.02
94.18
94.90
94.94
95.70
95.50
95.40
96.07
93.02

210,352

87.06

52,315
28,152
19, 721
14,917
11, 222
31,411
14,645
8,351
5,441

5,777
12,341
6,680
4,002
1,244
630
483
43

55, 700

REVISED ITEMS IN ASSETS AND LIABILITIES, CORPORATION RETURNS, STATISTICS OF INCOME FOR 1927 AND 1929

In Table 19 under " Summary for preceding years" revised figures
are shown for the items of "Bonded debt and mortgages" and "Miscellaneous liabilities not distributed " for the year 1927, and the items
of "Capital stock—common" and "Miscellaneous liabilities not distributed " for the year 1929. The revisions are in^ the figures for
returns of corporations reporting net income for 1927 in the industrial
group "Transportation and other public utilities" and for 1929 in the
industrial group "Finance—banking, insurance, etc." # The net
change for 1927 is $3,000,000,000, which was erroneously included in
the item of "Bonded debt and mortgages" and should have been
included in "Miscellaneous liabilities not distributed." The net
change for 1929 is $4,600,000,000, which was incorrectly tabulated as
"Capital stock—common," and should have been tabulated as
"Miscellaneous liabilities not distributed."
CONSOLIDATED RETURNS (CORPORATION RETURNS)

There were 8,951 consolidated income tax returns filed for 1930 for
affiliated corporations, as against 8,754 for 1929. As provided by
section 141 (d), revenue act of 1928, applicable to the taxable year
1929 and subsequent taxable years, a consolidated return may be
filed where one or more chains of corporations are 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) being owned directly by one or more of the other corporations; and the common parent corporation owning directly at least
95 per cent of the stock of at least one of the other corporations. Of
the consolidated returns for 1930, 4,067 showed net income aggregating $3,377,845,002. The number of consolidated returns filed was




29

STATISTICS OF INCOME

about 1.73 per cent of all corporation returns. However, the net
income reported in consolidated returns was 52.54 per cent of the
net income of all returns showing net income, and the tax 55.96 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 return is
presented in basic Table 21 (pp. 276-293).
Consolidated corporation returns for 1930 by major industrial groups, showing
total number of returns, number with net income and no net income, gross income,
net income or deficit, net loss for prior year, and income tax *

1
Industrial groups

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco...
Textiles and their products...
Leather and its manufactures.
Rubber products
_.
Forest products
Paper, pulp, and products
Printing, publishing, and
allied industries
Chemicals and allied products
Stone, clay, and glass products
Metal and its products
Manufacturing not elsewhere
classified
_ _
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 _ _ . _

Consolidated returns showing net income
Total
number
of reNet loss for
turns Number Gross income Net income prior year Income tax
106
502

39
180

$154,230,092
888,174,058

$17,426,326
92,616,999

$127,970
2,025,876

$2,071,011
10,833,518

488
384
98
48
282
107

294
110
33
8
82
65

5,148,996,861
495,723,227
347, 623, 639
446,084,122
136,365, 239
380,189,040

325,499,642
33,069, 518
24,953, 449
6,376,709
6, 308, 684
27,292,645

3,369,376
173,139
65,776
619,107
282,071
282,430

38, 561, 742
3,931,497
2,969,306
690,842
713, 576
3,228,628

253

163

765,640,095

47, 503,898

1,006,665

5,551,889

409

234

8,360,580,447

418,197, 939

2,008,284

49,863,780

136
837

71
402

523, 728,990
9,019,462,345

44,670,041
671,961,580

331,998
16,491,398

5,313,804
78,566, 662

86

478,180,051

56,806, 570

427,360

6,757, 577

1,548 26,102, 574,056 1, 662, 640,675

25,057,604

196,149,303

235
3,277
187

109

373, 255,370

25,168,063

949,065

2,896,337

789
1,520

403
663

1,260, 223, 270
7,280,477, 803

, 042,102,804
243,348,123

9,290,825
3, 621,831

123,906,012
28,591,154

582

301

1,008,422,659

91, 923,832

2,121,878
10, 657,305

1,982
6

821
3

1,441,142,918
63, 333

202,605,745
12, 435

7,841,936
8,233

23,179, 555

8,951

4,067

8,508, 563, 559

, 377,845,002

51,045, 218

398,284,195.

* For general explanation, see pp. 1-4.
2 Gross income corresponds to total income as reported on face of the return, plus cost of goods sold.




30

STATISTICS OF INCOME

Consolidated corporation returns for 1930 by major industrial groups, showing
total number of returns, number with net income and no net income, gross income,
net income or deficit, net loss for prior year, and income tax—Continued
Consolidated returns showing no net
income
Industrial groups
Number Gross income 2 •

Deficit

Agriculture and related industries.
Mining and quarrying

67
322

$48,950,497
861,211,458

$12,319,980
97,984, 577

Manufacturing:
Food products, beverages, and tobacco
Textiles and their products
—
Leather and its manufactures
Rubber products
Forest products
Paper, pulp, and products
__
Printing, publishing, and allied industries.
Chemicals and allied products
__
Stone, clay, and glass products
Metal and its products
Manufacturing not elsewhere classified

194
274
65
40
200
42
90
175
65
435
149

3,190,391,810
1,004,706, 507
257,380,015
478,971,162
436,176, 690
300, 221,071
124,842,172
1,827, 878,117
75, 642, 636
2, 415,622,004
305, 502, 605

53,730,962
94, 672,325
26,387,294
55,718, 635
43, 450,055
14,909, 261
11, 301, 772
124,705,926
11, 881, 216
179,881,975
60, 256,768

Total manufacturing.
Construction
Transportation and other public utilities.
TradeService—Professional, amusements, hotels, etc
_
Finance—Banking, insurance, real estate and holding companies, stock and bond brokers, etc
Nature of business not given...
Grand total..
2

1,729

10, 417, 334, 789

78
386
857
281

93, 517, 734
2,195,946,476
2,282,347, 625
305, 399, 652

5,
220,
112,
33,

1,192,870, 594 \
5,083 j

359, 338, 609
12,849

1,161
3

676,896,189
874,763
513, 641
746, 517
832,166

4,884 I 17, 397, 583,908 ! 1, 519, 519, 291

Gross income corresponds to total income as reported on face of the return, plus cost of goods sold.

Consolidated corporation returns for 1930 by net income and deficit classes, showing
number of returns and amount of net income or deficit
Returns showing net
income

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

Total




-

Number

-

__.

- -

Net income

R e t u r n s showing no net
income
Number

Deficit

211
156
180
125
100
324
215
186
145
409
437
489
339
272
345
134

$101,411
231,810
456,980
477,889
447, 323
2,316,687
2, 674,448
3, 238, 841
3, 252,805
15, 001, 026
31, 029, 523
78, 554,121
120,940,978
194, 663, 891
736, 201, 596
2,188, 255, 673

187
129
122
101
112
428
315
251
195
661
693
748
382
261
268
31

$83,999
208,605
303, 978
353, 413
512, 830
3,171, 754
4, 009, 959
4, 427, 606
4, 451, 034
24,135, 868
49, 276, 812
118,927,169
133, 867, 430
182,184, 782
548, 826, 073
444, 777, 979

4, 067

3, 377, 845, 002

4,884

1, 519, 519, 291

31

STATISTICS OF INCOME

Consolidated corporation returns for 1980, by number of subsidiaries, showing number
of consolidated returns and total number of subsidiaries
Num- Total
Number of sub- ber of number
of
consolsidiaries per
idated subsidreturn
returns iaries

NumTotal
Number of sub- ber of number
sidiaries per consolof
idated subsidreturn
returns iaries

i

36. .
37
38. .
39
40
41. .
42.
43. .
44
45.
47... .
48.
49
50
51—
52
53..
54...
55.
57
58
59...
61
63..
64. .
65
66. .
67
69
70
71.
72
71. .
76
77

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

4,645
1,460
741
385
248
197
135
95
93
41
47
44
37
30
25
30
15
23
18
11
11
10
8
9
3
9
9
7
5
7
7
3
3
6
2

4,645
2,920
2,223
1 540
1,240
1,182
945
760
837
410
517
528
481
420
375
480
255
414
342
220
231
220
184
216
75
234
243
196
145
210
217
96
99
204
70

2

3
i
4
2
1
1
3
1

I

4
3
2
. .

3
1
1
2
1
1

2
1
1
i
i
l

72
185
76
78
120
41
168
86
44
45
141
48
147
100
204
156
106
54
110
171
58
59
122
126
64
65
132
67
69
140
213
72
148
76

Num- Total
Number of sub- ber of number
sidiaries per consolof
return
idated subsidreturns iaries
1

78
79
80
81
83
87
91
95
96
98
106
114
118
119
121
122
140
156
161
183
199
209
228
264
291

1
2
2
1
1
1
1
1
3

.

Number of subsidiaries not
reported—estimated average 3
Total

1
1
1
1
1
1
1
1
1
1

78
79
80
81
164
83
87
95
96
98
318
114
118
119
242
122
140
156
161
,183
199
209
228
264
291

433

1, 299

8,951

32, 209

FISCAL YEAR RETURNS (CORPORATION RETURNS)

Fiscal year returns designate those filed by corporations whose
fiscal year is other than the calendar year. These returns are included in the general tables of corporation income throughout this
report. The tables of fiscal year returns which appeared in the
Statistics of Income for 1925, 1926, and 1927 were compiled from a
limited number of returns, those with net income of $2,000 and
over, 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 also 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 subsequent years include all fiscal year returns that
were received by the statistical section prior to the termination of the
tabulation of the data.




32

STATISTICS OF INCOME

Corporation fiscal year returns for 1930 showing by month ending the fiscal year
the total number of returns, number with net income and no ntt income, amount
of net income or deficit, net loss for prior year, and income tax

Fiscal year ended—

Returns showing no
Returns showing net income
net income
Total
number
of reloss
turns Number Net income Net
for prior Income tax Number Deficit
year

July, 1930
August, 1930 .
September, 1930
October, 1930
November, 1930
January, 1931__
February, 1931
March, 1931
April, 1931
May, 1931
June, 1931

3,802
3,951
4,445
4,236
4,068
6,754
4,172
5,696
5,208
5,573
11,297

1,908
1,992
2,242
2,084
2,072
2,764
1,853
2,590
2,367
2,547
4,925

$33,035,729
63,221,512
57,965,242
66,565,268
72,207,613
77, 544,265
67,804,291
37,764,691
43,638,509
35,527,391
105,323,828

$2,402,762 $3,212,268
1,617,699 6,831,177
3,292,940
5,991,476
1,968, 555 7,217,636
1, 774,006 7,986,512
2,004,239
8,520,745
1,756,995 7, 593,321
1,906,263 3,808,790
1,461,242 4,640,895
2,534,268
3,471,370
3,030,329 11,366,119

1,894
1,959
2,203
2,152
1,996
3,990
2,319
3,106
2,841
3,026
6,372

$38,452,760
35,436,974
69,223,503
69,501,880
86,323,547
82,331,220
43,263,249
83,055,592
68,766,370
61,968,091
164,710,291

Total

59,202

27,344

660,598,339

23,749,298

70,640,309

31,858

803,033,477

Corporation fiscal year returns for 1930 by net income and deficit classes, showing
number of returns, net income or deficit, and income tax

Net income and deficit classes
(Thousands of dollar?)

Returns showing net income
Number

Net income

Returns showing no
net income

Income tax Number

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

7,552
4,438
4,130
1,969
1,089
2,677
1,285
810
615
1,168
753
503
180
104
60
11

$3,300,461
6,518,316
10,409,450
6, 763, 653
4,865, 790
18,833,938
15,734,351
14,106,020
13, 794,608
41,627,308
52,308,106
76,153,529
60,844,305
74,624, 729
121, 562. 692
139,151,083

$1,681
488
1,709
89,004
100, 552
1,090,618
1,211,065
1,243,903 j
1,282,982 I
4,512,129 ;
5,879,084 i
8,605,335 ;
7,045,663
8, 515,741
14, 439, 966
16,5fiO, 389

Total

27,344

660,598,339

70,640,309

Deficit

1,500
1,002
2,161
1,242
743
256
118
81
6

$2,809,769
5, 866, 234
7,215,859
7,585,235
7, 739,206
35,485,804
30, 317,899
25, 963,932
22,403,895
75,729, 557
85,913,156
115,759,473
88,284,970
82,023,094
157,292,561
52,642,833

31,858

803,033,477

6,563
3,990
2,890
2,173
1,725
4,939
2,469

In basic Table 22 (pp. 294-297) is shown for fiscal year and partyear returns the distribution of compiled receipts and statutory
deductions by months ending the fiscal year.
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 basis, or vice versa, and are also included
in the general corporation income tables in this report. The part
year returns in this report represent those in which the greater part
of the income period was in 1930.




33

STATISTICS OF INCOME
Corporation part year returns for 1930
Total number of returns
Returns showing net income:
Number
Net income
Net loss for prior year
Income tax
Returns showing no net income:
Number
Deficit

32, 797
14, 203
$117, 401. 599
7, 187, 389
11, 174, 670
18, 594
$216, 302, 158

CORPORATIONS ORGANIZED UNDER THE CHINA TRADE ACT, 1922

In the following tabulation, 64 returns for 1930 filed by corporations organized under the China Trade Act, 1922, are distributed
by industrial groups and by returns with net income and no net
income, showing number of returns in each classification. The 43
returns showing net income have a gross income of $19,946,565, a net
income of $1,069,688, and a net loss for prior year of $50,173, and
the 21 returns showing no net income have a gross income of $2,014,346
and a deficit of $554,224.
Detailed data respecting the income and deductions reported on
these returns are not shown separately, but are included in the general
classifications for all corporations.
Corporations organized under the China Trade Act, 1922, number of returns for
1930 by industrial groups for returns with net income and no net income
Number of returns
Industrial groups

Showing Showing
net
nonet
income income

Total
Manufacturing:
Food products, beverages, and tobacco—
Bakery and confectionery products
_
Tobacco, cigarettes, cigars, snuff, etc
Other food products—Artificial ice, butter substitutes, 1cereals,
coffee, spices, dairy products, etc.; food products n. e. c
Total food products, beverages, and tobacco
Textiles and their products, including fur—
Carpets,floorcoverings, tapestries, etc
_.
Forest products—
Other wood products—Carriages, wagons, furniture, baskets, etc__
Paper, pulp, and products
._Printing, publishing, and allied industries
Chemicals and allied productsAllied chemical substances—Drugs,
oils, paints, soaps, and
other chemical substances, n. e. c 1
_
Metal and its productsIron and steel—Products of blast furnaces, rolling mills, foundries,
etc...
Manufacturing not elsewhere classifiedMusical instruments, optical goods, canoes, etc
Grand total manufacturing
Construction:
Building and construction above groundInstalling machinery, moving, wrecking, razing, etc
.
__
Transportation and other public utilities:
Water transportation and related activitiesOcean and fresh-water lines, canals, docking, drawbridge operating, lighterage, salvaging, piloting, wharfing; lessors
Autobus lines, taxicabs, and sight-seeing companies
Cartage and storage; food storage, packing,
and shipping; local transportation and related industries n. e. c.1
Total transportation and other public utilities
* N. e, c, not elsewhere classified.




-

1
1

1
1

0
0

1

1

0

3

3

0

1

1

0

1
1
1

0
1
0

1
0
1

1

0

1

1

1

0

1

1

0

10

7

3

1

0

1

3
2

3
1

0
1

1

0

1

6

4

2

34

STATISTICS OF INCOME

Corporations organized under the China Trade Act, 1922, number of returns for
1930 by industrial groups for returns with net income and no net income—Con.
Number of returns
Industrial groups
Showing Showing
net
no net
income
income

Total

Trade:
Wholesale
Retail
Wholesale and retail
n<vmmiRsiori

All other trade—Auto wreckers, film exchanges, pneumatic tubes,
trading stamps, garages for storage, repair service, etc
_.
Total trade

_

Service:
Motion-picture theaters
...
-..
Other amusements—Circuses, golf links, race tracks, pleasure resorts,
etc
Total service

-

..-

Finance:
Real estate and holding companies—Realty development, holding
or leasing; realty trust, etc
.. - Other financeLoan companies—Building and loan associations; mortgage, note,
or pawnbrokers; insurance agents, promoters,
stock syndicates,
foreign exchange and finance, n. e. c.1-

14
11
2
2

9
7
2
2

5
4
0
0

3

1

2

32

21

11

2

1

1

1

0

1

3

1

2

3

3

0

2

9

7

Total finance

12

10

2

Grand total

64

43

21

HISTORICAL SUMMARIES

A resume of the income tax returns for each of the years since the
inception of the present period of income taxation, showing for individual returns the number, net income, tax, and sources of income
and deductions by net income classes, and for corporation returns the
number, net income, deficit, and tax, and the distribution by net
income and deficit classes, is presented in the following tables.
Individual returns by States for the years 1920 to 1930, inclusive,
showing number, net income, and tax, are tabulated as a section of
Table 9, pages 89-138.
Corporation returns showing net income and no net income, number, 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 1930, inclusive, in Table 23, pages 298-312, and
by major industrial groups for the years 1920 to 1930, inclusive, in
Table 17, pages 240-259.




35

STATISTICS OF INCOME

Individual returns for 1913 to 1930, showing number ofl returns, net income, tax
before tax credits, tax credits and tax
N u m b e r of returns

Per cent of total

Year
Total

1913
1914
1915
1916...
1917
1918
1919...
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930

..

-.

_

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
3, 707, 509

Taxable

362, 970
2, 707, 234
3, 392, 863
4, 231,181
5, 518, 310
3, 589, 985
3, 681, 249
4, 270,121
4, 489, 698
2, 501,166
2, 470, 990
2,440, 941
2, 523, 063
2, 458, 049
2, 037, 645

Nontaxable

74,066
765, 656
1, 032,251
1,101,579
1, 741, 634
3, 072,191
3,106, 232
3,428, 200
2, 880,090
1, 669, 885
1, 667,102
1, 660, 606
1, 547, 788
1, 586, 278
1, 669, 864

Taxable

83
78
77
79
76
54
54
55
61
60
60
59
61
61
55

Net income

Nontaxable

17
22
23
21
24
46
46
45
39
40
40
41
39
39
45

$3,900,000,000
4,000,000,000
4,600,000,000
6, 300,000,000
13, 700,000,000
16,000,000,000
19,900,000,000
23, 700,000,000
19, 600, 000, 000
21, 400, 000, 000
24,800, 000,000
25, 700,000, 000
21,900,000,000
21,960,000,000
22,545,000, 000
25, 226,00,0,000
24,801,000,000
18,119,000,000

Tax before tax credits
Year

Normal tax

1913
1914
1915. .
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929..
1930

.._

$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
129, 475, 205

Surtax

$15, 525,497
24,486,669
43,947,818
121,946,136
433,345, 732
651, 289,027
801,525,303
596, 803, 767
411, 327,684
474,581,111
464,918,056
437, 540, 797
432,853,170
448,330,446
511, 731, 376
688, 824,950
582, 392, 677
316,816, 255

Tax on
capital net
gain, 1 2 ^
per cent

$31,066,357
38,915, 500
48,603,064
117, 570,971
112, 509, 705
134,033,966
233, 450, 521
284, 654,312
65,421, 594

Tax credits2

Tax

Total

$28, 253, 535
$28, 253, 535
41, 046,162
41,046,162
67,943,595
67,943,595
173,386,694
173,386,694
3 795,380, 938
3 795, 380,938
1,127, 721,835
1,127, 721,835
1, 269,630,104
1, 269,630,104
1,075, 053,686
1, 075, 053, 686
719,387,106
719,387,106
861,057,308
861,057,308
882,221, 510 «$220,555, 377
661, 666,133
743,938, 589
704,265,390
39,673,199
766, 784, 304
734, 555,183
32,229,121
761,439, 535
28, 968, 745 732,470, 790
861, 582,417
830,639,434
30,942,983
1, 204,170,142
39,916,105 1,164,254,037
1,029,379,085
27,440, 938 1,001,938,147
511,713,054
476,714,808
34,998,246

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 316-321. 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 reports of Commissioner of Internal Revenue, which receipts include fines, penalties,
additional
assessments, etc.; 1916 and subsequent years' tax is amount reported on returns.
2
Includes credit of 25 per cent of tax on earned income and credit of 12^ per cent on capital net loss and
excludes credit for income and profits taxes paid to a foreign country or a possession of the United States
and
credit for income tax paid at source.
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 sec. 1200 (a) of revenue act of 1924.




36

STATISTICS OP INCOME
Number of individual returns for 1914 to 1930 by net income classes l
Net income classes
1914

Under 1

.

1916

1917

1918

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

157,149
150,553
80,880
23, 734
10,452
2,900
2,437
714
376
206

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

1,924,872
1,569,741
1,180,488
438,851
162,485
37,477
13,320
2,983
1,864
425
189
65

357,515

336,652

2 429,401

3,472,890

4,425,114

5,332,760

.

2 jiridpr 3

3 under 5

_

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.

„ _

1919

1915

(Thousands of dollars)

•

- _ . -

. . .
_.

_

—

Total
Net income classes

1920

1921

1922

1923

1924

1925

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

402, 076
2,471,181
2,129,898
1,190,115
391,373
151, 329
35,478
12,000
2,171
1,323
309
161
67

368,502
2,523,150
2,472,641
1, 719, 625
387, 842
170,095
39,832
12,452
2,339
1,301
327
141
74

344,876
2,413,881
2,112,993
1,800,900
437,330
191, 216
47,061
15,816
3,065
1,876
457
242
75

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

7, 259,944

6,662,176

6, 787,481

7,698,321

7,369, 788

4,171,051

1926

1927

1928

1929

1930

119,513
1,045, 519
837,792
1, 240, 400
560, 549
246, 730
57,487
20,520
4,724
3,267
892
468
231

126, 745
996, 098
855, 762
1, 209, 345
567, 700
252,079
60,123
22, 573
5,261
3,873
1,141
557
290

111, 123
918,447
837,781
1,192,613
628, 766
270,889
68,048
27,207
7,049
5,678
1,756
983
511

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

150,000
909,155
767,684
1, 070,239
550,977
198, 762
40, 845
13, 645
3,111
2,071
552
318
150

4,138, 092

4,101, 547

4,070,851

4, 044,327

3, 707, 509

(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

_-_„--.___
_. -

_
_-

_
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

.

i Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 316-321. The returns for 1913 are omitted, as they pertain only to the
last
10 months of that year.
J
Excludes 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.




STATISTICS OF INCOME

37

Net income in individual returns for 1916 to 1930 by net income classes i
Net income classes
1916

1917

1918

1919

$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, 613, 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
b, 184, 543,368
5,039.607, 23d
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

6,298,577,620

13,652,383,207

15,924,639,355

19, 859, 491, 448

23, 735,629,183

1921

1922

1923

1924

1925

$213,849,934
3, 620, 761, 768
5. 325,931, 265
4,054,891, 244
2, 378, 759, 237
1,958,156,206
979,629, 305
582, 230, 218
163, 520,999
145,948,047
61, 342, 550
42, 780,426
49, 411, 329

$247, 564,383
3,630,570,922
5,153,497,468
4,500,557,809
2,641,904,702
2, 255,871, 780
1, 208, 273,932
805, 223, 854
260, 203, 553
266,814, 381
116,672, 075
107,670, 678
141, 386,993

$252, 513, 019
3,693,641, 547
6,073,443,625
6,469,194,945
2, 653,026,193
2, 538,079,115
1,350,680,468
833,898, 237
280,656, 213
260, 584,012
124, 569,194
95,107,209
152, 071,881

$235, 451, 546
3, 564,474,084
5, 277,147, 446
6,827, 924,126
2, 991,187, 905
2,855, 396,811
1, 599, 848, 363
1, 066, 783,643
377, 644,950
374, 609, 374
171, 248, 552
158,462,179
155,974,475

$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

1926

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, 966
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

$86, 891, 887
1, 494, 526,118
1, 864,161, 556
4,151, 967, 088
3, 723, 763,076
2,922, 750, 247
1, 383, 619,457
919, 039, 755
374,170, 634
419,015,969
207,131,122
211,693,377
359, 904,655

21, 958, 505, 649

22, 545, 090, 553

25, 226, 326, 912

24, 800, 735, 564

18,118, 634, 941

1920

(Thousands of dollars)
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.

Net income classes
1930

(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

_.

__
_.

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 316-321. Data for returns of net income under $5,000 estimated on
basis of sample for 1918-1927, 1929, and following years. For 1928, partly tabulated and partly estimated
on basis of sample.




38

STATISTICS OF INCOME
Tax in individual returns for 1916 to 1930 by net income classes l
Net income classes

I

1916

1917

1918

1919

1920

(Thousands of dollars)
Ifunder2
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 o v e r . .

$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

Total

$16, 243, 504
9, 097, 378
18,283,457
44,066,389
80,695,149
76, 593,344
85, 027, 556
55, 766, 236
86, 718,157
50, 227, 598
59, 349,187
109, 424, 999

$26,481,602
35,415,344
82, 928, 720
93, 057,963
142, 448,679
130, 240,648
147, 428,655
95,680, 064
136,155,916
79,164, 847
69, 834,148
88,885, 249

$24,696, 200
28, 257,861
75,914,847
91,537,910
164, 832, 523
154,946, 343
186, 357,608
118, 705, 303
163,095,349
86, 031, 032
76, 228,132
99, 026, 996

$36,859,732
45, 507,821
83, 496,116
97,886,033
172,259,321
154,265, 276
163, 717, 719
86, 587, 694
92,604,423
47, 043, 461
45, 641, 005
49,185, 085

I 173, 386, 694 691, 492, 954 1,127, 721,835 1, 269,630,104 1, 075, 053, 686

Net income classes
1921

1922

1923

1924

1925

$173,678
29,160,654
20,712, 373
_. 42, 743,604
68,871, 422
126,886,410
112,909,840
115,711,635
52, 330, 056
61, 495, 988
31,859,630
25,112, 090
31, 419, 726

$246,636
27, 081, 089
20, 729, 737
47, 533, 306
70, 387, 912
123, 575,960
125,697, 249
144, 092, 555
71, 337, 246
98, 810, 408
43, 488, 227
38, 559, 344
49, 517, 639

$316,602
18, 252,646
16, 605, 972
46, 048, 427
54, 074, 735
103,109, 350
103,600, 750
108, 878, 597
55, 719, 390
62,104, 203
31, 668, 552
25,498, 434
35, 788, 475

$145,629
10,432, 394
10, 207, 284
26,865, 387
28,827, 944
78, 068, 669
109, 359, 811
136, 636, 004
75,677, 735
92, 480,898
45, 771,131
42, 585, 301
47, 207, 203

$68, 557
1, 704, 087
3, 809, 422
8, 326, 214
19,149,177
74,171, 952
120,688, 692
147, 842, 780
79, 471, 792
103, 058, 819
55, 721,982
53, 674,188
66, 867, 521

$55, 538
1, 761, 233
4, 216, 702
7,245,433
20, 272,195
72, 464, 803
112,796,680
140, 946, 589
77,900,137
103, 997,156
55,255,627
53, 665, 366
81,893,331

719, 387,106

861,057,308

661,666,133

704, 265, 390

734, 555,183

732,470, 790

1926

(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.

i
Net income classes
1927

1928

1929

1930

(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
1,000and over
_
Total

$39, 980
1,233,658
3,970,412
6,508,177
20,664, 502
j
74, 225, 906
119,475,301
156,674,952
87, 397, 904
* 123,775.837
73,750,177
64, 265, 391
98,657,237
!

.
-- .

.

1

830,639,434

$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

$37, 282
1, 269, 089
3,309, 537
5,352,350
17,447, 591
40, 560,577
72, 708, 222
87, 379,410
48, 748, 813
62, 462,605
33, 052,893
34, 288, 780
61, 097,659

1,164,254, 037

1, 001,938,147

476, 714, 808

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 316-321. Data for returns of net income under $5,000 estimated on
basis of sample for 1918-1927, 1929, and following years. For 1928, partly tabulated and partly estimated
on basis of sample.




39

STATISTICS OF INCOME

Average amount of tax and average rate oj tax in individual returns Jor 1916 to 1930
by net income classes 1
1916

1918

Xet income classes
(Thousands of dollars)

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 5 0 0 - .
500 under 1,000..
1,000 and over. .
All returns

Average
tax per
return

Average tax
per return
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

0.12
.61
.94
1.41
2.25
3.48
4.75
6.60
8.14
11.09

$9. 90
10.85
32.60
162.80
717. 27
2, 520. 26
6, 835.56
16, 888. 62
36,948. 51
89,852. 59
188,410.12
776, 063. 82

396. 60

2.75

199.11

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

5.06 I

1.19
.98
2.35
4.34
8.20
13.32
21. 69
33.68
44.64
54.77
58. 65
64. 65

254. 85 1

1920

1919

! Average
rate of
tax (per
! cent)

7.08

1921

Xet 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_.
All returns

Average tax
per return

Average
rate of
tax (per
cent)

$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

Average tax
per return

Xet income classes

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 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
900. 71
274. 25
280. 95
215.14
664. 38
604. 30
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

107.98

3.67

$13. SO I
17.71 |
62.44
214. 92
1, 002. 50
4,001.90
13. 538. 22
39, 519. 71
87,116.11
196, 834. 56
371, 065.08
1, 490, 457.12

238. 08

148.08 I

1922

(Thousands of dollars)

Average
rate of
tax (per
cent)

3,
13,
38,
83,
196,
398,
1, 496,

4.53 !

Average
rate of
tax (per
cent)

1924

1923

I

Average
Average
Average
Average tax rate of Average tax rate of Average tax rate of
per return tax (per per return tax (per per return tax (per
cent)
cent)
cent).
$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

126. 86

4.04

85.95

0.13
.49
.27
.71
2.04
4.06
7.67
13.06
19.85
23.83
25.42
26.81
23. 53
2.67 !

$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
95.56 I

0.06
.29
.19
.39
.96
2.73
6.84
12.81
20.04
24. 69
26.73
26.87
30. 27
2.74

i Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
individuals are summarized on pp. 316-321. Data for returns of net income under $5,000 estimated, based
on sample for years 1918-1927, 1929, and following years. For 1928, partly tabulated and partly estimated
on basis of sample.




40

STATISTICS OF INCOME

Average amount of tax and average rate of tax in individual returns for 1916 to 1980
by net income classes—Continued
1925

Net income classes
Average
tax per
return

(Thousands of dollars)

Under 1
1 under 2
2 under 3
•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

.

-

1926

Average
rate of
tax (per
cent)

Under 1
1 under 2
2under3
3 under 5
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
rate of
tax (per
cent)

Average
tax per
return

$0.70
1.59
4.52
6.27
38.02
313.26
2,020.85
7,054. 24
16,699. 26
31,976. 05
62,468.59
112,054.67
323,031.50

0.12
.10
.19
.16
.55
2.09
5.94
10.42
13.87
15.73
16.40
16.39
15.83

$0.46
1.68
5.03
5.84
36.16
293. 70
1,962.12
6,868.74
16,490. 26
31,832. 61
61,945.77
114,669.58
354,516.58

0.08
.10
.21
.15
.52
1.98
5.77
10.14
13.66
15.72
16.24
16.88
16.56

$0.32
1.24
4.63
5.38
36.40
294.45
1,987.18
6,940.81
16,612.41
31,958.64
64,636.44
115,377.72
340,197.36

0.06
.07
.19
.14
.53
1.98
5.82
10.20
13.74
15.72
17.11
16.99
16.42

176.11

3.35

177.00

3.33

202.52

3.68

1928

Net income classes
(Thousands of dollars)

Average
tax per
return

1927

Average
tax per
return

1929

Average
rate of
tax (per
cent)

Average
tax per
return

1930

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
15.76

$0.25
1.40
4.31
5.00
31.67
249.35
1,780.10
6,403.77
15,669. 82
30,160. 60
59,878.43
107,826.35
407,317.73

0.04
.08
.18
.13
.47
1.70
5.25
9.51
13.03
14.91
15.96
16.20
16.98

286.00

4.62

247.73

4.04

128.58

2.63

--

Sources of income and deductions, individual returns for 1916 to 1980 ]
1916

1917"

1919

1918

1920

Distribution
Amount
Income:
Wages End salariesJ
Business3
Partnership *
Profit from sale of real estate, stocks,
bonds, etc., other than taxed as capital
net gain from8 sale of assets held more
than 2 years
Capital net gain fromfl sale of assets held
more than 2 years
Rents and royalties
_ _.
Interest on Government obligations
not
wholly exempt from tax 7
Dividends
on
stock
of
domestic
corporations 8
_ -.
Fiduciary9
Interest and other income 10
Total income
. . _ _.
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
Another
Total deductions
Net income
See footnotes, p. 47.




$1,851,276,776
2,637,474,520

643,802,657

Per cent
22.17
31.59

7.71

Amount

Per cent

Amount

Per cent

Amount

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

684,343,399

5.67

975,679,666

5.50

1,019,094, 265

4.54

1,047, 423,738

3.92

63,377,222

.28

61, 549, 572

.24

46.59 $10,755,692,651
17.61
3,877, 550,454
6.85
1,831,430, 243

47.94 $15,270,373,354
3,205, 555,387
17.28
1,701,229,432
8.16

57.22
12.01
6.37

2,136,468,625
379,795,249
701,084,156

25.59
4.55
8.39

2,848,842,499

23.58

2,468,749,244

13.90

2,453, 774,825

10.94

2, 735,845, 795

10.25

936,715,456

7.76

1,403,485,691

7.91

1,437,401,878

6.41

1,647,749,856

6.17

8,349,901,983

100.00

12,077,009,284

100.00

17,745,761,473

100.00

22,437,685,825

100.00

26,690,269,853

100.00

1
)4

o

2
a

o
2,051,324,363

24.57

245,080,088
640,682,989

1,821,122,118

10.26

2,578,194,377

2,051,324,363

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

6,298,577,620

75.43

11,191,246,207

92.67

15,924,639,355

89.74

19,859,491,448

88.51

23,735,629,183

88.93

2.03
5.30

11.49

387,289,616
2,567,351,054

1.45
9.62

Sources of income and deductions, individual returns for 1916 to 1930—Continued
1921

1925

1924

1923

1922

fcO

Distribution
Amount
Income:
$13,813,169,165
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
462, 858,673
than 2 years 5
- .-.
Capital net gain from sale of assets held
more than 2 years ft _ _ _ _
1,177,957,882
Rents and royalties
Interest on Government obligations not
46,994, 406
wholly exempt from tax ?
Dividends on stock of domestic corpora2, 476, 952,399
tions 8
_ . .
Fiduciary 9
1,643,344,489
Interest and other income 10
Total income

,.

-_

.

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 11
-_
-All other

23,328, 781, 932

Per cent

Amount

59.21
10.14
5.75

$13, 693,992,791
2,839,771,144
1,427,127,347

1. 98

742,103,997

5.05

249,247, 583
1,224,928,998

Per cent

Amount

55.06 $14,195,355,961
4,722,766,099
11.42
1,676, 408,680
5.74

Per cent

Amount

Per cent

Amount

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

Per cent

38.55
14.59
7.23

2.98

863,106, 709

2.95

1,124, 565,658

3.80

1,991,659,499

7.89

1.00
4.92

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

H

.20

33,988,634

.14

43, 710, 945

.15

29, 645, 332

.10

25,651,179

.10

Si

10.62

10.71
1.04
6. 99

3,119,828,710
329,124,466
2,177,771,024

10.66
1.13
7.45

3, 250,913, 954
310,143,901
2,281,703,361

10.99
1.05
7.71

3,464,624,648
305,805, 537
1,814,402,206

13. 71
1.21
7.18

o

7.05

2,664,219,081
257,927,864
1, 738,600,915

100.00

24, 871, 908,354

100.00

29, 247, 592,637

100. 00

29, 578,996, 575

100.00

25,272,034,691

100.00

o

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

Total deductions

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

Net income . _.

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




I—i

1920

I

1927

1930

1929

I92S

Distribution
Amount

CO

00
00
co Income*
Wages and salaries 2
Business ;i
CO
Partnership *
to
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
Capital net gain from sale of assets held
more than 2 years •
Rents and royalties
Interest on Government obligations not
wholly exempt from tax 7
Dividends on stock of domestic corporations 8
Fiduciary »
Interest and other income 10
Total income_
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
Net loss from business, and partnership..
Contributions "_
Allother
Total deductiousNet income
See footnotes, p. 47.




$0,994,314,530
3, 572,895,, 08
1,; 32,581,033

Percent,

Amount.

39. 27 $10,218,449,780
3,287,421,294
14. 04
1,755,145,035
6.81

Per cent

Amount

38. 98 $10,862, 330,998
3, 243,955,494
12. 54
1,929, 519,630
6.70

l,4f>5,625,374

5.76

1,813,395,955

6.92

2,928,141,616

912,917,534
1,450,759,713

3.59
5.70

1,081,186,018
1,302,275,981

4.13
4.97

1,879, 780,038
1,164, 518, 456

Percent

Amount

Percent.

Amount

37.47 $11,198,978,868
11.19
3,378,983,610
6.66
1,853,142,856

37. 40
11.28
6.19

$9,921,952,483
2,628,056, 629
1,089,646,082

2,337,856, 623

V. 81

636,738,218

2,346, 703, 552
1, 286,072,413

7.84
4.29

556,392,180
974,325,446

6.49
4.02

Percent

44. 27
11.73
4.86

2.48
4.35

36, 781, 773

.15

47,479,483

.18

40, 553,301

.14

40,184,478

.13

38,133, 605

.17

4,011,590,274
333,3o5,460
1,936,604,432

15. 76
1.31
7.61

4, 254, 828,886
421,481,104
2, 026,897, 032

16.24
1.61
7. 73

4, 350,978, 752
443,998, 374
2,143,857,860

15.01
1.53
7.39

4,786,027, 68*
508,479,409
2,210, 522, 716

15.98
1.70
7.38

4,197,303,925
429,459,304
1,940,43V, 638

18.73
1.92
8.65

25,447,435,831

100.00

26, 208, 560, 568

100. 00

!8,987, 634, 519

100. 00 29,946, 952, 209

100.00

22,412,445, 510

100. 00

178,215,623

./0

227,878, 965

.87

171,743,165

484, 205, 308
2, 826, 509, 251

1.90
11. 11

507, 705, 382
2, 927,885,668

1.94
11.17

532.885,707
3,050,678, 735

3,488, 930, .182

13. 71

21,958,505,649

1.84
10.54

995,943, 850

3.33

528,884, 573
3,621,388, 222

1.76
12.09

1,232,776,310
172,537, 519
424,770,746
2,463,725,994

a
GO

H

t—i
O
GO

=====

O

5.50
.77
1.90
10.99

o

3, 663,470,015

13.98

3,761,307,607

12.97

5,146,216, 645

17.18

4,293,810, 569

19.16

22, 545,090, 553

86. 02

25,226,326,912

87. 03

24,800, 735, 564

82.82

18,118, 634,941

80. 84

Sources of income and deductions, individual returns for 1916 to 19S0 of net income of $5,000 and over '•
1916

1918

1917

1920

1919

Distribution
Amount
Number of returns.

_

_

Income:
Wages and salaries *
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 *
Capital net gain from
sale of assets held
more then 2 years 9 ..
Rents and royalties
Interest on Government obligations
not
wholly exempt from tax 7
Dividends
on
stock
of
domestic
corporations 8
___

" 272,252
$1,398,328,837
2,386,905,464

516,741,520

2,098,427,915

Total income
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
Allother

Amount

Per cent

432,662
18.91
32.29

6.99

Amount
478,962

Amount

Per cent

657,659

$1,794,790,315
1,062,772,043
581, 708,151

24.03
14.23
7.79

$2,103,818, 754
1,148,296, 705
913,853,293

27.42
14.97
11.91

217,928,900

2.92

187,405,855

2.44

340,867,719

4.56

386,473,841

5.04

Amount

Per cent

681,562

$2,948,005,963
1, 743, 799,923
1,426,072,059

28.60
16.92
13.83

$3, 367, 515,659
1,398,069,227
1, 261,899,335

32.46
13.47
12.16

677, 283,688

6.57

623,993, 289

6.02

445,700,899

4.32

451,878,209

4.36

62,570, 756

.61

60, 431,903

.58

28.38
4 94
8.49

2,648,154,922

35.46

2,133, 209,359

27.80

2,128, 290,851

20.65

2,363,880,280

22.78

822,479, 715

11.01

799,185,663

10.42

876,686,518

8.50

847,893, 566

8.17

7,393,672,486

100.00

7,468,701,765

100.00

7,672,243,470

100.00

10,308, 410,657

100.00

10, 375,561,468

100.00

1,719,763,881

23.26

186,906,793
271,390,694

2.50
3.63

1,142,002,532

14.88

1, 598, 582, 755

15.51

1,914,149, 510

18.45

14.88

1,598,582, 755

15.51

1,914,149,510

18.45

85.12

8, 709,827,902

84.49

8,461,411,958

81.55

Total deductions

1,719,763,881

23.26

458, 297,487

6.13

1,142,002,532

Net income

5,673,908,605

76.74

7,010,404,278

93.87

6,530,240,938




Per cent

627,942, 747

q e r QOft O(V>

Interest and other income w

Per cent

H(

o

i

1921

1922

1923 i»

1925

1924

Distribution
Amount
Number of returns
Income:
Wages and
salaries * .
Business8.
_ _ . _ _.
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 8~_
Rents and royalties
Interest on Government obligations not
wholly exempt from tax '
Dividends on stock of domestic corporations *
Fiduciary •
Interest and other income l0
T o t a l incnTTip,

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 M
All other
Total deductions
Net income .
See footnotes, p . 47.




Per cent

525,606

Amount

Per cent

594,211

$2,831,519,806
816,040,035
903,570,947

35.77
10.31
11.42

254,456,046
420,932,405

3.21
5.32

40,281,245

Amount

Per cent

Per cent

Amount

Per cent

830,670

697,138

625,897

$3,490, 915, 691
1,290, 721, 756
1,112, 709, 604

30.59
11.31
9.75

$4,033,810,886
1,623, 638,298
1,422, 799, 279

27.21
10.95
9.60

4.62

770,025, 943

6.75

1, 723,438, 462

11.62

3.05
5.01

389,148,434
570,427,261

3.41
5.00

940,569, 341
679,568,510

6.34
4.58

30, 695,128

.31

29,645, 332

.26

25, 651,179

.17

23.28
2.11
9.11

2,442, 634, 738
236,664,692
870, 996,174

24.39
2.36
8.69

2, 617,870,805
206,971,963
932, 324,029

22.94
1.82
8.17

3,045,367,856
248,162,968
1,084,120,484

20.54
1.68
7.31

100.00

10, 015, 759,499

100.00

11,410, 760,818

100.00

14,827,127, 263

100.00

31.41
10.84
9.83

$3,166, 967, 231
1,069,740,029
928,690, 362

31.62
10.68
9.27

490, 793, 641

5.26

462,488, 600

249, 247, 583
482,189,490

2.67
5.16

305, 393, 768
501,488,777

.51

30, 962,104

.33

1,915,137,910

24.20

732,696, 520

9.26

2,173,498,949
197,188,890
850, 935,230

7, 914, 634, 914

100.00

9, 338, 892, 711

$2, 933,453,862
1,012,439, 906
918,183,056

Amount

a
a
o
GO

2
o

o

211,863,457
1, 323,007, 306

2.27
14.17

240, 792,135
1,401,047,032

2.40
13.99

254,072,298
1,405, 532,268

2.22
12.32

293,401,253
1, 756,029,819

1.98
11.84

1,552,856,597

19.62

1,552,856, 597

19.62

1, 534, 870, 763

16.44

1, 641,839,167

16.39

1, 659, 604,566

14.54

2,049,431,072

13.82

6,361, 778,317

80.38

7,804,021, 948

83.56

8,373,920,332

83.61

9, 751,156, 252

85.46

12, 777, 696,191

86.18

Sources of income and deductions, individual returns for 1916 to 1980 of net income of $5,000 and over—Continued
1926

1927

1929

1928

1930

Distributio7i
Amount
Number of r e t u r n s . . .
Income:
Wages and salaries 7 . .
Business 3

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 5
Capital net gain from sale of assets held
more than 2 years 6
Rents and royalties.
Interest on Government obligations not
wholly exempt from tax t
Dividends on stock of domestic corporations g
Fiduciarv 9
Interest and other income l n _. -_ . _
Total income
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
Net loss from business,
and partnership-.
Contributions n _
_.
__
Allother
Total deductions
Net income




Per cent

894,868
$4,363,394,564
1,738, 522,844
1 329 780 2%

Amount

Per cent

$4,524,275,879
1,704,175,267
1,354,421,660

Per cent

1,010,887

913,597
28. 39
11.31
8 65

Amount

Amount

Per cent

1,032,071

27.82
10 48
8. 33

$5,008,286,141
1, 772,255, 111
1,583,321,882

25. 79
9,12
8.15

$5,179,040, 565
1,836,328,530
1,497.921,636

Amount

Per cent

810,431
26. 28
9.32
7. 60

$4,407,606,185
1, 215,452,152
7*0,930, 023

33. 38
9.20
.S. 96

1,224,277,967

7. 97

1,511,859,372

9. 30

2,700,556,617

13.90

2,044, 057, 746

10,37

527,652,913

4.00

912,917,534
689,980,512

5. 94
4.49

1,081,186,018
644,301,775

6. 65
3.96

1,879,780,038
637,370,889

9. 68
3.28

2,346, 703, 552
649,124,432

J1.91
3. 29

556,392,180
479,400,893

4.21
3.63

36,781,773

.24

47,479,483

. 29

40, 553, 301

.21

40,184, 478

.20

38,133,605

.29

3. 581, 362, 477
273,251 672
1,217,681,077

23.31
1 78
7.92

3, 761, 909,703
329,351,220
1,301,023,913

23. 14
2.03
8.00

4,009,914,502
364, 889, 126
1,426,288,723

20. 65
1.88
7.34

4, 247,030, 726
422,076,435
1, 447, 700,189

21. 55
2.14
7.34

3, 708,655,686
338,400,032
1,148,192,309

28.08
2.50
8.69

15,367,956,719

100.00

16, 259, 984,290

100.00

19,423,216,330

100.00

19,710,168,289

100.00

13,206,816, 578

100.00

00

j

n

O

122, 409,378
326,511,276
1,691,377,119
2,140, 297, 773
13,227,658,946

.80
2.12
11.01

136,482,297
353,187,679
1,706,121,655

.84
2.17
10.49

129, 865, 422

.67

632,692,824

3.21

390, 922, 784
1, 946,467, 052

2.01
10.02

384, 457,647
1,997,123,291

1.95
10.13

947,121,441
105, 218, 572
286,218,425
1,347,169,848

7.17
.80
2.17
10.20

13.93

2,195,791,631

13.50

2,467, 255,258

12.70

3,014, 273,762

15,29

2,685,728,286

20.34

86.07

14,064,192,659

86.50

16, 955,961,072

87.30

16,695,894, 527

84.71

10, 521,088,292

79.66

1
< 'hangps in the revenue nets affecting the comparability of statistical data from income fax returns of individuals are summarized <>TI pp. :ilfi-:i2l. Tlie income items for 1016 are
"gross income/' the deductions not having been allocated to the various sources but included in aggregate under "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 "deductions," which also contain the other deductions included in the return under "deductions." Data for returns
of net income under $5,000 estimated on basis of sample for years 1918-1927, 1929, and following years. For 1928, partly tabulated and partly estimated on basis of sample. Data
for 3917
exclude 1,640,758 returns with net income under $2,000 and aggregate net income of $2,461,137,000.
2
Excludes 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
were3 reported either as income under " Wages and salaries" or as part of income from "Business." Includes " Professions and vocations" in 1916.
See notes 2, 4, and 5.
4
Certain income from partnership included in other sources, see notes G, 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
Profit from sale of real estate, etc., included in "Business" in 1916.
6
Capital
net gain of individuals, partnerships, and fiduciaries given special classification 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
Certaia 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,
ui
in " Partnerships."
H
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 beginning
J>
1917, and fiduciaries, 1917-1930, inclusive, of partnerships, beginning 1920; and of personal service corporations, 1920 and 1921; includes in 1917 and 1918 interest on Government bonds
H3
not wholly
exempt
from
tax;
in
1917
income
of
fiduciaries
as
described
in
note
9.
5J
11
Contributions 1916, 1918, 1919, and 1921 tabulated in " Deductions"; contributions 1920 not available for returns of net income of $5,000 and over.
H-a
15
Exclusive of returns of married women making separate returns from husbands.
J^
" According to 1023 Statistics of Income (unrevised).
g




o

48

STATISTICS OF INCOME

Corporation returns for 1909 to 1930 showing total number, number and per cent
with net income and no net income, gross income, net income, deficit, and tax l
Per cent of total

Number of returns

Year
Total

262,490
270, 202
288, 352
305, 336
316,909
< 299,445
< 366,443
341, 253
351,426
317,579
_ 320,198
345, 595
356,397
382,883
398,933
417,421
430,072
455, 320
475, 031
495, 892
509, 436
518, 736

1909
1910
1911
1912
1913
1914
1915
1916
1917
1918
1919
1920.
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930

Showing no
income
ShowShowShow- ing no data- Show- ing
no
ing net net ining net net
Inacinincome come
tive income come
corporations
2 52,498
2 54,040
2 55,129
2
61,116
188,866
174, 205
190,911
206,984
232,079
202,061
209, 634
203,233
171, 239
212,535
233,339
236,389
252, 334
258,134
259,849
268, 783
269, 430
221, 420

3 209,992
3 216,162
3 233,223
3 244,220
123,043
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
241,616

49,356
52, 281
53,415
55,700

20
20
19
20
60
58
52
61
66
64
65
59
48
56
58
57
59
57
55
54
53
43

Gross income

Showing no
income
showdata- Returns show- Returns
net inInac- ing net income ing no
come
tive
corporations

80
80
81
80
40
42
48
39
34
36
35
41
52
44
42
43
41
43
35
35
37
46

10
11
10
11

$32,531,096,969 $2,796,534,048
5,153,234, 312
79, 540,004,891
6, 757, 622,164
79,706,659,148
88, 261,006,052 11,657,742,792
93,824,224,704 24,381,337,545
60,051,123,329 31,198,150,203
80,331,679,917 20,588,834,597
97,457,479,446 21,106,184,230
97,158,996, 625 22,070,497,262
113,692,083,216 20,568,067,504
118,022,117,287 24,107, 735,570
115, 324, 339, 717 29,074,011, 729
5127,369,525,029 5 25,411,989,446
129, 633, 791, 720 30,987, 717,461
91,811,495,003 46,500,564,065

Tax

Year

Net income

Deficit

Income tax
1909
1910
1911
1912
1913
1914
1915
1916
1917
1918
1919
1920
1921_. .
1922
1923
1924
1925
1926
1927
1928
1929
1930
• *•

.

$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
8,363,000,000
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
6, 429,000, 000

$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
4,878,000,000

$20, 959, 784
33, 511, 525
28, 583, 260
35,006, 300
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
711, 703, 900

W a r profits a n d
Bxcess profits tax

$1, 638, 747, 740
2, 505, 565,939
1,431,805, 690
988, 726, 351
335,131,811
6 8, 466,114

Total tax
$20,959, 784
33, 511, 525
28, 583, 260
35,006,300
43,127,740
39,144, 532
56,993,657
171,805,150
2,142, 445, 769
3,158, 764, 422
2,175, 341, 578
1, 625, 234, 643
701, 575,432
783, 776, 268
937,106, 798
881, 549, 546
1,170, 331, 206
1, 229, 797,243
1,130,674,128
1,184,142,142
1,193, 435,832
711, 703,900

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 322-325; general explanations appear on pp. 1-4. The period 1909-1915
includes, to a limited extent, additions made by audit and delinquent returns filed. Taxes shown for 19091915, inclusive, are receipts for fiscal year 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 income tax returns; taxes for 1913
include income tax, $32,456,663; excise tax, $10,671,077, act of Aug. 5, 1909.
2
Returns showing net income in excess of $5,000 exemption.
3
Returns showing net income not in excess of $5,000 exemption or deficit.
* 1915 contains approximately 32,000 returns related to 1914. (See Annual Report Commissioner£of
Internal Revenue, 1916, p. 26.)
8
Revised
figures.
i|
6
On net income earned from July 1 to Dec. 31, 1921, reported on fiscal year returns whose accounting
period terminated prior to July 1, 1922.




49

STATISTICS OF INCOME

Corporation returns for 1918 to 1930 by net income and deficit
classes, showing
number of returns, net income, and deficit l
1918

1919

1920

Net income classes
(Thousands of dollars)

Number
Number
of
of
Net income
returns
returns

Net income

Number
of
Net income
returns

Returns showing net income
Under 2
2 under 5
5 under 10
10 under 25
25 under 50
50
100under
under100
250
250 under 500
500 under 1 000
1,000 under 5,000
5,000 and over

68,973
49, 397
29, 780

$55, 281, 461
162,073,156
213, 305, 243

75,905
46, 868
27, 615

} 37, 053

800, 570,917
7,224
507, 215, 825
5,383
838, 508, 564
2,054
713, 779, 767
1,171
815, 090, 903
846 1, 701, 416, 343
180 2, 554, 269, 070

_

Total

202, 061 8.361,511,249

35,994
7,092
496, 550, 045
5,497
851, 989,198
2,124
737, 217,126=
1,142
788,372, 009
836 1,626,705,255
160 2, 203, 332, 348
209,634 $9, 411, 418, 458

203, 233 7,902, 654,813

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

1S21

Net income classes

1922

Number
Number
of
of
Net income
returns
returns

(Thousands of dollars)

835, 628
338, 556
776,140
538, 508

689, 772, 361

Returns showing no net income __ 115, 518
Grand total—net income
less deficit

$65,
151,
194,
786,

Net income

1923

Number
of
Net income
returns

Returns showing 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

75,451
40, 402
20,134

$61, 895, 581
124,049,405
142,168, 065

92, 259
43, 502
24, 787

J 25, 327

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

$86, 729, 211
137, 791, 967
174, 308, 283
767,133,959
512, 069, 921
791, 272, 098
658, 842, 334
708,997, 233
1,444,773,281
1, 681, 892, 856

171, 239 4, 336, 047, 813

212, 535

6, 963, 811,143

233, 339 8, 321, 529,134

Returns showing no net income.. 185,158 3, 878, 219, 134

170, 348

2,193,776,356

165, 594 2, 013, 554,987

382, 883

4, 770, 034, 787

398, 933 6, 307, 974,147

_.

4,595
3,108
1,136
555
461
70

Total

Grand total—net income
less deficit. __

356, 397

457, 828, 679
1924

Net income and deficit classes
(Thousands of dollars)

99.
48,
27,
39,

$87,992,887
153,069,832
199, 336, 286

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

1926

1925

Number Net income Number
of
of
or deficit
returns
returns

240
269
602
764

Net income
Net income Number
of
or deficit
or deficit
returns

Returns showing 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 l,00~0 .
1,000 under 5,000
5,000 and over

105,135
49,050
26, 090

$92, 757, 850
154, 696, 040
192, 682, 420

858, 279, 429
546, 492,107
7, 857
800, 400, 960
5,200
620, 791, 551
1,793
662, 504, 898
952
739 1, 447, 837, 353
162 2, 210, 209, 684

108,447
51, 334
29, 067
f 29, 533
I 13,965
9,249
6, 270
2,200
1,156
917
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
160, 215, 419
50,918
201, 434, 466
28, 363
424, 743, 533
26, 463
505, 981,193
15, 250
612, 009, 482
8,748
917,880,867
5, 966
749, 611, 283
2,137
759, 354, 667
1,100
883 1,769,642,841
214 3,468,407,420

236, 389 7, 586, 652, 292

252, 334

9, 583, 683, 697

258,134 9, 673,402,889

} 39, 411

-

Total

. .

i Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 322-325; general explanations appear on pp. 1-4. Returns showing
no net income were not distributed prior to 1925.




50

STATISTICS OF INCOME

Corporation returns for 1918 to 1930 by net income and deficit classes, showing
number of returns, net income} and deficit—Continued
1924

1925

1926

Net income and deficit classes
Number
of
returns

(Thousands of dollars)

Net income
or deficit

Number
of
returns

Net income
or deficit

Number Net income
of
or deficit
returns

Returns showing no net income

Total__
Grand total—net income
less deficit

$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, 723, 299

430,072

7, 621, 055, 602

455,320 i7,504,692,587

1927

183, 538 i
10, 630 I
2, 619 !
251 !
94 I
28

$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

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

Under 25.
25 under 100
100 under 500
500 under 1,000. _.
1,000 under 2,0002,000 under 3,0003,000 under 4,0004,000 under 5,0005,000 and over

1928

1929

Net income and deficit classes
Number
of
returns

(Thousands of dollars)

Net income
or deficit

Number
of
returns

Net income
or deficit

Numberj
returns

N
e
or

e
deficit

Returns showing net income
Under 1__

$27, 806,395
70,299
52,044
79, 589, 268
26, 470
04, 351, 482
15, 048
52, 633, 692
9,914
44, 367, 754
197,100, 206
27, 690
11,387
137, 633,906
9,912
165, 701, 312
6,217
140,165, 752
12, 518
447,199,459
8, 299
580, 909, 267
5, 823
901, 979, 956
2,047
714, 494, 467
1,139
788,890, 764
855 1, 700, 2S2, 717
187 2, 938, 777, 864

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...

259, 849

Total

U, 884, 281

$28, 667, 760
62, 624, 798
90,128,066
66, 724, 327
52, 757,599
211,526,272
168, 261, 530
143, 246,122
156,097,554
445,894, 631
609,179, 215
959, 922, 545
794,020, 678
898,405,169
2,119, 925, 678
3, 810, 359, 213

$29, 280, 602
69, 456
41, 292
61, 040, 738
37, 675
94, 817, 771
19,458
66, 919, 938
11, 795
52,715, 622
29, 627
209,763, 890
13, 399
164,277,385
8,424
145,907, 739
6,641
149, 630,071
12, 397
441, 614, 858
8,316
582,967, 689
5,974
923,943,997
2,283
796,186, 327
1,344
932,109. 935
1,049 2,116,780,261
300 4, 885,929,179

268, 783 10, 617, 741,157

269, 430 11,653,886,002

68,466
42,161
35,930
19, 392
11,811
29,876
13, 707
8,268
6, 953
12, 480
8,734
6,194
2,267
1, 286
1,029
229

Returns showing no net income
$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

165, 826 2,471,739,37(1
Total _
Returns showing no income
49, 356
data—inactive corporations
Grand total—net income
less deficit
. . . 475, 031 6, 510, 144, 885

174,828

2, 391,124, 248

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 5,0005,000 and over. .




...
...

49,199
23, 543
15, 379
11,321
8,333
23,198
10,118
5,633
3,776
7,863
4,019
2,327
654
257
188
18

52, 281
495, 892

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

186, 591 2, 914.128, 235
53, 415

8, 226, 616,909

509, 436 8, 739, 757, 767

51

STATISTICS OF INCOME

Corporation returns for 1918 to 1930 by net income and deficit classes, showing
number of returns, net income, and deficit—Continued
1930

Net income and deficit classes
I Number
|
of
i returns

(Thousands of dollars)

Net income
or deficit

j Returns showing net
I
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
Total .

71,322
37, 881
32. 798
14, 732
8, 367
19, 7(50
8,955
5, 392
3,992
7,372
4,905
3, 200
1,259
689
576
160

$29,630,512
55, 738, 241
82, 605, 299
50, 568, 680
37, 487, 774
139, 686, 963
109, 550, 914
93, 270, 697
89, 664, 085
202,844,152
341, 577, 550
499, 648,006
438, 512, 275
481,838,374
1,177,947,991
2, 538, 241,197

221,420

6,428,812, 710

R e t u r n s showing no
net income
Under I
1 under 2

.

2under3
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
Returns showing no income data—inactive corporations
Grand total—net income less deficit

_.

67, 541
32,805
22,404
16,593
12, 325
34, 208
15, 658
8,882
5,777
12,341
6, 680
4,002
1,244
630
483
43

$26, 344,18C
48,146, 068
55, 563, 730
57, 657,368
55, 378, 624
243, 935,400
191,881,053
153, 646, 940
129,329, 364
431,924,078
463, 450,002
612, 509, 628
430, 634, 319
437,108,089
949, 651,994
590,434,017

241, 616
55, 700

4,877, 594,854

518, 736

1,551,217,856

ESTATE TAX RETURNS

The following tables are compiled from estate tax returns filed
during the 12 months ending December 31, 1931. They do not,
however, represent the 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. A return must be filed in the case of every resident
decedent the value of whose gross estate (value at time of his death
of all property, real or personal, tangible or intangible, wherever
situated) exceeds $100,000. For deaths prior to February 26, 1926,
a return was required if the gross estate exceeded $50,000 in value
at date of death.




52

STATISTICS OF INCOME

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. Estate tax returns filed under the revenue acts of 1926
(effective February 26, 1926) and 1928 are allowed a tax credit not
to exceed 80 per cent of the total Federal estate tax for estate,
inheritance, legacy, or succession taxes 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 by 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
receipt 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, 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, and tax credit.
Table 3 shows for returns of estates of resident decedents, 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, 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, deductions, 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, 1931, showing the number of returns, gross and net estate,
and tax.




54

STATISTICS OF INCOME

TABLE 1.—Estates of resident decedents—Form of property and nature of deduc
[Returns filed from Jan. 1 to Dec. 31, 1931]
No net taxable estate
Total

i

Number of returns

8,333

Distribution
Form of property: i
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

or footnotes see p. 38.




1,884

Amount

Per
cent

Amount ! Per
cent

13.43

$444, 878

77, 529, 862
50, 690, 623

2,001
7,124

.10
.35

714,813
3, 902, 069

. 22
l! 21

228, 328, 689
256, 331, 523

1.92
1.25
5.65
6.34

45,981
126,790

2.24
6.19

3,479, 477
17, 721, 768

1.03.
5.43

612, 880,697
1, 909,492, 694

15.16
47.24

181,896
418,914

8.88
20.46

25, 818,127
83,894, 513

7.99
25.95 :

2, 522, 373, 391

62.40

600,810

29.34 109,712,640

33. 94 j

388,700,493
133, 756,553
194, 734, 392

9.62
3.31
4.82

348,643
225, 283
226,465

17.02
11.00
11.06

39,862, 563
25, 847, 238
16, 695, 502

12.33'
8.00
5.16;

142,460

6.96

6, 443, 956

1.99

19, 207, 558

42, 445

2.07

1, 482, 857

.46.

123, 948, 82C

16, 976

.83

35,889, 339

n.ioJ

2,047,960 100. 00 323,264,428

100.00:

21.72 $87, 330, 333

27.02

i

3.06
100.
00

4, 042, 380,6U
52, 335, 29(

186, 568

12, 082, 264

165,921,10£
420, 301, 82]

225, 652
714,203

16, 208, 547!
114,058,176 1

i

110, 448, 98CI

16, 958

33, 369, 416

219, 940, 07?
830,150, OCX

27,184
8,450, 000

36, 559, 202
187, 450, 000

; 1, 799,097,27(

9,620, 565

399, 727, 605

i 2, 327, 319,128

-7,572,605

-76,463,177

:
Total tax
Tax credit for estate, inheritance, legacy,
or succession taxes actually paid to
any of the several States,2 Territories, :
or District of Columbia

Net tax after deducting tax credit..

85

2.89

Total gross estate

Total deductions

Gross estate over
$50,000

$542, 841,849

116,817,560

Nature of deduction:
Insurance exemption
Funeral and administrative expenses
Debts, unpaid mortgages, etc..
Property from an estate taxed with- I
in 5 years; value at the date of previous decedent's death
Charitable, public, and similar
:
bequests
_
Specific exemption
Net taxable estate

Per
cent

Amount

Gross estate under
$50,000

182, 202,134

1
137, 662, 621
44,539,512!

!

55

STATISTICS OF INCOME

Hans, showing amounts, number of estates, and percentages, by size of net estate
[Returns filed from January 1 to Dee. 31. 1931]
Size of net estate
Vmler $50,000

$50,000 u n d e r
$100,000

2,154

1,112

Amount

$75, 398, 031

i

Per
cent

Amount

21.85 $47, 773,134

!
j

$100,000 u n d e r
$200,000

•

$200,000 u n d e r
$400,000

1,100

rent

'.
;

908

Amount

J^

19.41 $60, 519, 702

Amount

17. 69j $69, 9id,198|

$400,000 u n d e r
$600,000
353

,*^

Amount

14. 96 $30, 338, 571

Per
cent

10.84

1,161,136
6. 881,149

.34
1. 99

1,224,662
4, 471, 660

.50
1.82

2,439,171
6, 984, 453

.71!
2. 04;

3.692,192
6', 187, 543

. 79
1.32

5. 997,170
4, 440, 935

6.342,834
28: 706, 006

1.84
8.32

4, 697, 096
21, 399, 382

1.91
8.69

8, 489,174
29, 023,036

2.48
S.49J

19,494,031
42,931,410

4.17
9. 18

13, 683, 421
25,175, 601

2.14
1.59
4.89
8.99

43, 091,125
110,394,732

12.49
32.00

31, 792, 800
87, 910, 474

12. 92 46,935.834
35. 71 132, 020', 049

13. 72 72, 305,176
38. 60 204, 266, 303

15. 46 49, 297,127
43. 70 131, 788, 075

17.61
47.09

153,485,857

52.32 276. 571, 479

59.16 181, 085, 202

64.70

14. 43
4.25

47, 307, 302
20, 962,824
23, 564, 950

10. 12
4.48
5. 04

26, 783, 973
11, 352, 240
12, 332, 294

9.57
4.06
4.40

11,874.085

2.54

0. 313; 534

3.33

2, 7 48,182

. 5:)

1, 672: 858

.60

3. n

6, 985, 732

2.50

100. 00 279, 864,404

100.00

44.49 119, 703, 274

48.63 178,955,883

06, 982, 913
19,114.227
Iti, 385, 784

16.52
5. 54
4.75

37, 215, 859
13,512,869
13,100, 719

15. 12
5. 49
5. 32

49, 355, 500
14. 541, 331
17, 354, 512

10. 563, 727

3.06

8, 396, 600

3.41

11,109,193

5.07
3.25
2, 274, 817

.66

947, 222

.38

2,155, 036
. f>3

10. 791, 779
344, 997,135

3.13

5, 500, 782

100. 00 246,150, 459

2.24

8, 065, 339

14,519,121

100. 00 342,066, 496

2.36
100.
00! 467, 464, 141

i< 600, 743

5, 828, 068

6, 764, 341

8.763,437

3,100, 561

14, 704, 799
36, 628, 801

10, 774. 265
25, 897. 621

13, 997, 282
29, 739,136

'

19,595,086
50,832,794

11,292,536
19, 220, 673

i

13,731,306

6, 097, 556

28,744,637
. 90,650,000

32.115,901
35, 250,000

185, 430, 843

210,317,260

107, 077, 227

156, 635, 653

i 257.146,881

172, 787,177

9, 029, 031

4, 746, 811

7, 158, 510

13,862,884
214,150,000

7, 284, 964
110, 900, 000

18, 071, 574
109, 700, 000

297, 976, 258

165, 431, 729

47,020,877

80, 718, 730

470,139

1, 062, 27f

3, 049, 962

:

335,096

768, 934

2, 266,861

•

135, 043




293, 342

783,101

I

7.108,078

5, 996, 816

5,345,372

4, 535, 600

1, 762, 706 . . . . . .

1,461,216

56

STATISTICS OF INCOME

TABLE 1.—Estates of resident decedents—Form of property and nature of deduc
Size of net estate

Number of returns

$800,000 under
$1,000,000

$1,000,000 under
$1,500,000

198

110

178

Per
cent

Amount

Distribution
Form of property:l
Real estate

Amount

12.12 $18,268,250

$23,644,366

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

$600,000 u n d e r
$800,000

Per
cent

Amount

11.89 $31,439,589

Per
cent
10.95

2,564,160
3,379,070

1.31
1.73

5,877,194
1,017,882

3.83
.66

5,582,816
5,085,752

1.94
1.77

8,323,967
15, 752,146

4.27
8.08

7,893, 757
9,822,092

5.14
6.39

24,297,389
18,198, 740

8.46
6.34

30,019, 343
99,414, 020

15.39
50.96

24,610,925
78,840, 291

16.02 53,164,697
51.31 139, 711,832

18.51
48.66

66.35 103,451, 216

67.33 192, 876, 529

67.17

.

129, 433,363

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..

16,300,096
4,815,226
7,180,108

8.36
2.47
3.68

15,809,659
4,228,905
5, 733,947

10.29
2.75
3.73

21,999,306
5, 980, 568
11,176, 646

7.66
2.08
3.89

5,860, 761

3.00

3,334,969

2.17

7,791,063

2.71

1, 367,303

.70

1,079,444

.70

2,375,870

.83

3.32

1, 741,366

1.14

13, 514,919

4.71

100.00 287,154,490

100.00

Total gross estato
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 Columbia2
Net tax after deducting tax credit
For footnotos see p. 58.




6,474, 284

100.00 153,647, 756

195,075, 507
1, 716,443

1,819,445

1,812, 563

8,023,620
15, 798, 990

6, 578,029
12,683,418

11, 231, 702
18, 593,664

5,134,120

1,483,987

11,302,026

8,077,972
19, 700,000

21, 548,360
11, 000,000

7, 682,049
17,800,000

58,451,145

55,113,239

68,422,004

136,624,362

98,534,517

218,732,486

4, 531,376

11,891,582

5,523,874

=

=

4,167,404

3,423,581

8,844,004

1,356,470

1,107,795

3,047,578

STATISTICS OF INCOME

57

tions, showing amounts, number of estates, and percentages, by size of net estate—Con.
Size of net estate
$1,500,000 under
$2,000,000

$2,000,000 under
$2,500,000

86

Amount

43

Per
cent

Amount

Per
cent

$2,500,000 under
$3,000,000

$3,000,000 under
$3,500,000

$3,500,000 under
$4,000,000

26

19

14

Amount

Per
cent

Amount

Per
cent

Amount

Per
cent

$19,958,154

10.75

$8,057,082

7.05

$5,475,684

5.26

$7,800,165

10.53

$3,847,167

6.21

5,835,081
2,131,872

3.14
1.15

3,751,941
618,612

3.28
.54

3,868,333
1,101,342

3.72
1.06

1,902,782
337,301

2.57
.46

414, 604
373,568

.67
.60

12, 258, 275
10,844,949

6.60
5.84

9,122,129
5,373,992

7.98
4.71

7,898, 094
5, 667,372

7.59
5.44

3, 503,895
4,654,446

4.73
6.28

3, 568,869
2,235,000

5.77
3.61

31,070,177
95,939, 701

16.73
51.67

18,866, 674
63,403, 750

16.51
55.49

18,535,141
56,070,560

17.81
53.88

10,398,424
45, 552,041

14.04
61.51

6,592, 041
44,330,404

10.65
71.59

127,009,878

68.40

82,270,424

72.00

74,605, 701

71.69

55, 950,465

75.55

50, 922,445

82.24

18, 968, 281
3,325,666
8, 590,136

10.22
1.79
4.63

8,998,333
1,241,987
7,850,653

7.88
1.09
6.87

6,888,916
1, 754, 757
7,116,907

6.62
1.69
6.84

6, 775, 782
1, 705,971
1,072,388

9.15
2.30
1.45

2, 717,102
538,942
2,472,371

4.39
.87
3.99

4,437,396

2.39

5,764,490

5.05

181,193

.24

614,943

.99

1, 794,126

1.72

87,785

.12

807,042

1.31

61,920,012

100.00

308,581
3,067,294
185,665,386

.17

60,000

.05

1.65

16,400

.01

484,388

.66

100.00
6.18

74,058,137

100.00

303,157

161, 223

4,393,763
10,250,018 : : : : : : : :

3,050,057
5,586,356

2,434,292
4,173,837

6,429,022
100.00 114, 259,369 100.00 104,065,113

767,263

332,884

7,299,816
9,531,088

4,007,616
8,024,871

439,393

2,962,673

16,400

5,546,055

419,869

8,445,537
8,600,000

3,067,924
4,300,000

9,935,798
2, 600,000

1,419,180
1,900,000

1, 516, 619
1,400,000

37,606,377

19, 749,695

33,165,027

12,678,619

9,685, 971

148,059,009

94,509,674

70,900,086

61,379,518

52,234, 041

9,326,308

6,590,934

5,420,010

5,056,369

4,599,430

6,655,213

4,701,694

4,208,667

3,963,844

2,919, 715

2,671,095

1,889,240

1,211,343

1,092,525

1,679,715




58

STATISTICS OF INCOME

TABLE 1.—Estates of resident decedents—Form of property and nature of deduc
Size of net estate

Number of returns _. .

--

13

$5,513,651

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
-

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 theJseveral States, Territories, or District of Columbia
Net tax after deducting tax credit.
1

18

Amount

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 gross estate

$5,000,000 under
$6,000,000

_

Distribution
Form of property:l
Real estate

$4,000,000 under
$5,000,000

Per cent

5.57

Amount

j Per cent

$14,050,809 i

14.41

1,356,214
751, 743
5,387,829
5,942,401

1.37
.76
5.44
6.01

3,157, 330
207,885
15,138, 244
3,033,110

3.24
.21
15.52
3.11

13,438,187
61, 564, 678

13.5g
62.21

21, 536, 569
28, 628,405

22.08
29.35

75,002,865

75.79

50,164,974

51.43!

6, 017, 548
511,150
10,249,086

6.08
.52
10.35

7, 591, 760
1, 219, 474
6,392,497

7.78
1 25
6.55:

1,196, 584

1.21

14, 696, 582

15.071

1, 788,116

1.83

472, 538

.48

1, 640,761

1.68

98,963,422

100.00

97, 544,973

100 00

161, 429
4,290, 260
5, 815, 350

100, 714
3,670,204
20,107,303

428, 805
6,801, 670
1, 800, 000

1,414,212
470,413
1,300,000

19,297, 514

27 062 846'

79,665,908

70, 482,127

7, 616, 229

7, 367, 820

5,859,829

5,810, 652

1,756,400

1, 557,168

Jointly owned property totaling $67,665,396 distributed by form of property.

2 Limited to 25 per cent of the total tax after the effective date of the revenue act of 1924 (June 2, 1924)
and prior to effective date of revenue act of 1926 (Feb. 26,1926) and to 80 per cent of the total tax after the
effective date of the revenue act of 1926.




STATISTICS OF INCOME

59

tions, showing amounts, number of estates, and percentages, by size of net estate—Con.
Size of net estate
$6,000,000 under
$7,000,000

$7,000,000 under
$8,000,000

$8,000,000 under
$9,000,000

$9,000,000 under
$10,000,000

$10,000,000 and

8

4

2

1

17

Amount

Percent Amount Percent Amount Percent Amount Percent Amount Percent

$4,190,822

6.83

$4,022,216

10.78

1,325,342
123,931
5,844,383
1,131,979

2.16
.20
9.53
1.84

1,054,522
68,895
510,512
69,184

2.83
.18
1.37
.19

8,425,635
42,721,217

13.73 1,703,113
69.64 20,473,286

51,146,852

83.37

22,176,399

4.57
54.87
59.44

2,345, 716
618,937
2,826,491

3.83
1.01
4.61

2,112,541
1,246,805
2,228, 922

5.66
3.34
5.97

184,473

.30

5,056,090

13.55

467,884

1.26

32,500

.05

61,345,791

100.00

93,259
2,199,470
6,395,128

over

37,310,857 100.00
=
80,000
1,281,979
3,080,525

32,500
169,000
800,000

0.45

$30,530

338,760

1.21

97,461
6,272
83,210
101,655

338,760
21,217,369

1.21
75.55

21,556,129
48,641
231,932
6,119,657

$126,240

40,000
2,166,398
8,587,429

467,884
2,728,122
400,000

85,104
200,000

.62
.04
.53
.64

4.89
.50
13.09
1.55

288,598
9,696,878

1.83 104,470,328
61.36 351,235,202

20.03
67.33

76.76

9,985,476

63.19 455,705,530

87.36

.17
.83
21.79

324,382
79,191
245,284

13,945,677
701,030
15,819,073

2.67
.14
3.03

8,061,335

1.55

100.00

2.05
.50
1.55

2,702,218

.52

15,801,041

100.00 521,631,140

100.00

950,874
918,196

181,535
17,544,859
13,664,244

4,413,654

1667666

32.51

2,677,207
11,325,979
1,700,000

9,689,357

8,038,510

11,078,931

6,382,724

47,093,824

51,656,434

29,272,347

17,003,668

9,418,317

474,537,316

5,813,028

3,470,300

2,147,660

1,242,980

83,916,963

4,256,015

2,776,240

1,718,128

780,000

64,325,773

1,557,013

694,060

429,532

462,980

19,591,190

133873—32-




4.73

25,510,937
2,611,565
68,266,122
8,081,704

5,136,178
28,082,599

0.20 $24,696,277

TABLE 2\—Estates of resident decedents 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, ratio of tax credit to total tax, and net tax after deducting tax credit
[Returns filed from Jan. 1 to Dec. 31, 1931]
Estate not subject to tax

Estate subject to tax
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

Aggregate
gross estate

Number

Gross estate

Deductions

Net taxable
estate

Total tax

Tax credit i

Ratio
Net tax
of tax
decredit to after
ducting
total tax tax
credit
(percent)

Num- Gross estate Deductions
ber

58

$18,947,132

44

$15,180,730

$8, 097,186

$7, 083, 544

$254, 580

$3, 073

1.21

$251, 507

14

$3, 766,402

$4,544,610

13
19
737
56
256
32

2, 677, 589
6, 824, 727
279,660, 766
16, 351, 795
141, 252, 864
29, 213, 013

8
10
538
33
214
21

2, 070, 093
5,411,840
250, 272, 475
12,538,205
134, 708, 502
27, 986, 231

1, 235, 427
2, 096, 435
99, 207, 335
5, 630, 372
50, 336,116
4, 524, 420

834, 666
3, 315, 405
151,065,140
6, 907, 833
84, 372, 386
23,461,811

17, 830
136, 315
8, 406, 258
247, 738
4, 982, 605
3,193,129

14, 264
104, 601
6, 657, 318
197, 903
3, 507, 421
2, 552, 220

80.00
76. 73
79.19
79.88
70.39
79. 93

3, 566
31, 714
1, 748,940
49, 835
1,475,184
640, 909

5
9
199
23
42
8

607, 496
1, 412, 887
29, 388, 291
3, 813, 590
6, 544, 362
1, 226, 782

854,140
1, 775,143
39,150, 777
5,107, 060
7, 913,492
1, 637, 605

HO
107
68
18
7
566
123
125
79
90
58
70
155
525
214
91
30
191
19
73
4
32
462
3
1,723
47

40,475,310
62,197,163
20, 288, 745
11,303.343
1,143, 952
231,186, 950
47, 247, 444
23, 837,193
17,111,734
28, 392, 426
16,137,412
29, 783, 474
70, 796, 567
260, 601, 436
111,775,152
51, 343, 759
6, 406, 582
63, 447, 601
10, 533,826
14, 078, 226
1,122,057
10, 610, 676
327,117, 768
809,140
1,191, 559, 675
14, 658, 485

69
80
53
14
5
409
83
72
60
71
43
56
120
404
166

39, 005, 408
58, 421, 566
16, 985, 494
10, 771, 873
884, 551
206, 264, 706
41, 945, 387
17, 056,176
14,813,635
25, 543,163
13, 059, 731
27, 792, 386
64, 377, 080
237, 068. 224
103, 398, 089
49, 537, 398
5, 362, 787
51. 370, 047
10,003,420
10, 520, 566
898, 578
9, 068, 079
311,618,370
809,140
1,137,707.505
12, 325, 346

13,
20,
8,
3,

25. 529.181
38, 088, 767
8,710,962
7, 735, 603
258, 703
122,153, 600
25, 182,194
5, 705, 213
6, 722, 325
14, 420, 980
6, 786, 463
19,798,412
43,210,233
139, 535, 826
66, 907, 742
36, 278, 241
1,892,776
26, 411, 230
6, 720, 507
4, 284, 799
368, 349
5, 546. 616
235, 317,157
319, 480
737, 521, 667
6, 243. 589

1.450.878
4, 215, 94.8
269.545
537, 526
3, 933
7, 470, 559
1, 627, 220
120, 240
156, 289
550, 258
240, 746
1,287,087
3,151,407
8, 969, 644
5, 682, 006
2, 820, 274
41, 553
1, 033, 575
397, 430
99, 966
8,437
225, 438
29,190, 915
6,103
70, 833, 798
267, 090

29, 339
111,662
197, 667
270,118
3,124
5, 763, 025
1,122, 217
85, 422
99, 482
331,912
140, 432
1, 016, 240
2, 510, 295
7, 123, 200
4, 492, 878
1, 722, 357
16,118
763, 445
287, 287
69, 499
1,912
75, 300
22, 898, 258
497
56, 483, 710
213, 524

2.02
2.65
73.33
50. 25
79. 43
77.14
68.97
71.04
63.65
60.32
58. 33
78. 96
79. 66
79.41
79. 07
61.07
38.79
73.86
72.29
69. 52
22.66
33.40
78.44
8.14
79.74
79.94

1,421,539
4,104, 286
71, 878
267, 408
809
1, 707, 534
505,003
34, 818
56,807
218, 346
100, 314
270, 847
641,112
1, 846, 444
1,189,128
1, 097, 917
25, 435
270,130
110,143
30, 467
6,525
150,138
6, 292, 657
5,606
14, 350, 088
53, 566

11
27
15
4
2
157
40
53
19
19
15
14
35
121
48
14
8
61
5
25
2
6
98

1, 469, 902
3, 775, 597
3, 303, 251
531, 470
259, 401
24,922, 244
5, 302,057
6, 781, 017
2, 298, 099
2, 849, 263
3,077,681
1, 991, 088
6, 419, 487
23, 533, 212
8, 377, 063
1, 806, 361
1, 043, 795
12, 077, 554
530, 406
3, 557, 660
223, 479
1, 542, 597
15, 499, 398

1, 790, 486
4, 989, 220
4,155,654
666,146
295, 437
32, 674, 700
6,428,665
9,172, 387
2,809, 334
3, 376, 789
3, 802,315
2,158,108
7, 419, 338
27, 553,900
10, 573,131
2, 218, 662
1, 357, 634
16, 303, 649
602,835
4, 258, 364
244, 854
1, 844, 996
20,450, 732

327
15

53, 852,170
2, 333,139

67, 513,012
2,873,338




22
130
14
48
2
26
364
3
1, 396
32

476. 227
332. 799
274, 532
036, 270
625, S48
84,111,106
16, 763,193
11,350,963
8, 091, 310
11,122,183
6, 273, 268
7, 993, 974
21,166,847
97, 532, 398
36,490, 347
13,259,157
3,470,011
24, 958, 817
3, 282, 913
6, 235, 767
530, 229
3,521,463
76,301,213
489, 660
400,185, 838
6, 081, 757

I
o

3
o

o

N o r t h Dakota,_
Ohio
-.
Oklahoma
Oregon
Pennsylvania. . .
Khode Island-..
South Carolina.
South D a k o t a . ~
Tennessee
Texas
_
Utah
Vermont
Virginia
Washington
West Virginia. _
Wisconsin
Wyoming

5
408
44
37
867
75
33
23
65
211
12
25
124
74
52

Total

8,333 I

4
304
34
31
681
62
26
20
49
132
8
23
93
51
39
109
8

1,115,627
128,419,181
33, 328, 559
13, 744, 654
355, 697, 390
36,151,050
7, 002, 645
4,832, 183
16,313,492
46,156,650
2, 220, 878
12, 286, 898
34,799,183
20, 357, 253
22. 947, 640
53, 904, 796
3, 013, 368

752, 672
54, 823, 312
22, 577, 333
5, 006, 078
136, 656, 721
14, 052. 606
3, 590, 444
3. 304, 759
8, 785. 876
22, 350, 477
1,274,124
5,557,715
16,323, 052
9,448,141
9.074. 288
18. 979, 496
1,106,625

I, 042, 380, 616 6, 364

3, 717, 068, 228

1, 3^9, 749,100

1,216,974
153,812.698
34, 581, 588
14,589,141
386,138,892
37, 804,178
7, 947, 565
5, 213, 084
18,829,216
56,719,108
2, 695, 412
12, 559, 856
41, 232. 672
23,812,859
25, 138, 217
57, 598. 813
3, 596, 361

362, 955
73. 595, 869
10,751,226
8, 738, 576
219,040,669
22, 098, 444
3, 412, 201
1,527,424
7.527,616
23, 806,173
946. 754
6, 729,183
18, 476,131
10,909,112
13, 873, 352
34, 925, 300
1,906,743

9,094
3, 528, 007
779,981
420, 079
12, 602, 366
1, 229, 434
111,268
32, 886
287, 505
962, 294
22, 150
350,171
804, 299
566, 509
714, 046
1, 815, 516
70, 209

2, 327, 319, 128 182,202,134

7,269
2, 773, 704
578, 148
336, 055
10,018,123
977,112
88, 570
25. 621
125, 867
541,415
17, 716
274, 839
615.874
452, 708
565, 559
1, 327, 485
40, 837

79.93
78. 62
74.12
80. 00
79.73
79. 48
79. 60
77. 91
43.78
56. 26
79.98
78. 49
76.57
79. 91
79. 20
73. 12
58. 16

1,825
754,303
201,833
84, 024
2, 554, 243
252, 322
22, 698
7, 265
161, 638
420, 879
4, 434
75, 332
188,425
113,801
148,487
488, 031
29, 372

1
104
10
6
186
13
7
3
16
79
4
2
31
23
13
26
4

137, 662, 622

75. 55

44, 539, 512

1, 969

101, 347
25, 393, 517
1, 253, 029
844, 487
30,441, 502
1, 653,128
944, 920
380, 901
2, 515, 724
10, 562, 458
474, 534
272, 958
6, 433, 489
3, 455, 606
2.190, 577
3, 694, 017
582, 993

149, 237
29, 803, 337
1,429,230
964, 489
37, 739, 640
1, 919, 536
1, 230, 873
560, 825
3, 626, 451
13, 500, 262
538, 404
376,524
7, 893, 849
5,141, 622
2. 557, 618
4, 636,919
762,841

325, 312, 388 409, 348,170

1
Credit for estate, inheritance, legacy, or succession taxes actually raid 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 dale of the revenue act, of 1926 (Feb. 26, 1926) and to 80 per cent of the total tax after the
effective date of the revenue act of 1926.)




3

o

TABLE 3.—Estates of resident decedents by site of net estate, showing number, gross estate, deductions, net estate, total tax, tax credit, ratio of
tax credit to total tax, and net tax after deducting tax credit

to

[Returns filed from January 1 to December 31, 1931]

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
of returns

Gross estate

Deductions

Net taxable
estate

Total tax

Tax credit i

Ratio
Net tax
of tax
decredit to after
total tax ducting
(per cent) tax credit

85
1,884

$2,047, 960
323,264,428

$9, 620, 565
399, 727, 605

2,154
1,112
1,100
908
353
198
110
178
86
43
26
19
14
18
13
8
4
2
1
17

344,997,135
246,150, 459
342,066,496
467,464,141
279,864, 404
195, 075, 507
153,647,756
287,154, 490
185,665, 386
114,259,309
104,065, 113
74,058,137
61,920, 012
98,963, 422
97, 544, 973
61, 345, 791
37,310, 857
28,082, 599
15,801, 041
521, 631,140

297, 976, 258
165, 431, 729
185,430,843
210, 317, 260
107, 077, 227
58, 451,145
55,113, 239
68, 422, 004
37, 606, 377
19, 749, 095
33,165, 027
12,678,619
9, 685, 971
19,297,514
27, 062, 846
9, 689, 357
8, 038, 510
11,078,931
6, 382, 724
47, 093, 824

$47, 020, 877
80, 718, 730
156, 635, 653
257,146, 881
172, 787,177
136, 624, 362
98, 534, 517
218, 732, 486
148,059,009
94, 509, 674
70, 900, 086
61,379,518
52, 234, 041
79, 665, 908
70, 482,127
51,656,434
29, 272, 347
17, 003, 668
9, 418, 317
474, 537, 316

$470,139
1,062,276
3, 049,962
7,108,078
5,996,816
5, 523, 874
4, 531, 376
11,891,582
9, 326, 308
0, 590, 934
5,420,010
5, 056, 369
4, 599, 430
7, 616, 229
7, 367, 820
5, 813, 028
3, 470, 300
2,147, 660
1, 242, 980
83, 916, 963

$335, 096
768, 934
2, 266,861
5, 345, 372
4, 535, 600
4,167, 404
3, 423, 581
8, 844, 004
6, 655, 213
4, 701, 694
4, 208, 667
3, 963, 844
2, 919, 715
5, 859, 829
5, 810, 652
4, 256, 015
2, 776, 240
1, 718,128
780, 000
64, 325, 773

71.28
72.39
74.32
75.20
75.63
75.44
75.55
74.37
71.36
71.34
77. 65
78. 39
63. 48
76.94
78.86
73.22
80.00
80.00
62.75
76.65

694,060
429, 532
462, 980
19, 591,190

8,333

4, 042, 380, 616

1, 799, 097, 270

2, 327, 319,128

182, 202,134

137, 662, 622

75.55

44, 539, 512

$135,043
293,342
783,101
1, 762, 706
1,461,216
1, 356, 470
1,107,795
3, 047, 578
2, 671, 095
1, 889, 240
1,211,343
1,092,525
1, 679, 715
1, 756, 400
1,557,168

1, 557, 013

i 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.)




^
>
H
£
^
£
Q
w
o

«
t-i
£
O
O

g

t=J

63

STATISTICS OP INCOME

TABLE 4.—Estates of nonresident decedents by size of net estate, showing number,
gross estate, deductions, net estate, total tax, tax credit, and net tax after deducting
tax credit
[Returns filed from Jan. 1 to Dec. 31, 1931]

Number of
returns

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 l,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 .

__

_

_..

. . . .

9
5
1,442
50
28
12
4
3
1
1
1

1,556

Gross
estate

$62,561
383,719

Deduc- Net taxable Total tax
tions
estate

Tax
credit i

Net tax
after
deducting tax
credit

$79,498
432,573

9,323,565 731,285
3,865,468 251,006
3,912,059
187,169
4,654,829 1,339,656
2,742,986 641,610
2,044,035
27,248
1,003,529
167,829

$8,592,280
3,614,462
3,724,890
3,315,173
2,101,376
2,016,787
835,700

$86,218
45,566
69, 721
90,601
75,069
80,508
36,999

$4,942
2,708
12,840
4,797
11,250
1,878
29,599

$81, 276
42,858
56, 881
85,804
63,819
78,630
7,400

389,840

2,195,115
2,616,887

153,012
196,358

15,579
90,450

137,433
105,908

29,012,670 ! 834.052

174,043

660,009

2, 584,955
2,616,887

33,194,593 4,247,714

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.




64

STATISTICS OF INCOME

TABLE 5.—Historical summary of estate tax returns filed for resident and nonresident decedents, September 9, 1916, to December 31, 1931, showing number
of returns, gross and net estate, and tax 1
Returns filed
Total
Sept. 9, 1916-Jan. 15, 1922. _
Jan. 15-Dec. 31, 1922
Jan. 1-Dec. 31, 1923
Jan. 1-Dec. 31, 1924
Jan. 1-Dec. 31, 1925
Jan. 1-Dec. 31, 1926
Jan. 1-Dec. 31, 1927
Jan. 1-Dec. 31, 1928
Jan. 1-Dec. 31, 1929
Jan. 1-Dec. 31, 1930
Jan. 1-Dec. 31, 1931

45,126
13,876
15,119
14,513
16,019
14,567
10,700
10,236
10,343
10,382
9,889

Gross estate

Resident Nonresidecedents dent decedents
42,230
12,563
13,963
13,011
14,013
13,142
9,353
8,079
8,582
8,798
8,333

2,896
1,313
1,156
1,502
2,006
1,425
1,347
2,157
1,761
1,584
1,556

Total

Resident decedents

Nonresident
decedents

$8,893,238,780
3,014,072, 723
2,804,327,313
2,566,521,698
3,001,088,953
3,407,923,034
3,173,235,017
3,554, 270,423
3, 893,246,060
4,165,623,023
4,075. 575,209

$8,785,641,889
2,955,959,464
2,774,740,672
2, 540,922,175
2,958,363,744
3,386,266,616
3,146,289,565
3, 503,238,684
3,843,514,150
4,108,517,490
4,042,380,616

$107.596,891
58,113,259
29,586,641
25,599, 523
42,725,209
21,656,418
26,945,452
51,031,739
49,731,910
57,105,533
33,194,593

Net taxable estate
Total

Resident decedents

Tax

Nonresident
decedents

Total

Resident de- Nonresident decedents
cedents

Sept. 9, 1916-Jan. 15,
$5,509,522, 243 $5,407,673,531 $101,848,712 $356,516,251 $351,138, 323 $5,377,928
1922
52,142,407 120,562,181 117,623,821 2,938,360
Jan. 15-Dec. 31,1922... _ 1, 704,974,496 1,652,832,089
88,383,941
1,532,061,390 1,504,621,046
89,109,477
27,440,344
725,536
Jan. 1-Dec. 31, 1923
71,451,158
1,395,815,832 1,372,420,879
71,939,423
23,394,953
488,265
Jan. 1-Dec. 31, 1924
86,223,095 1,099,189
1,658,869, 282 1,621,008,326
87,322,284
37,860,956
Jan. 1-Dec. 31, 1925
1,972, 536, 751 1, 951,969,366
20,567,385 101,805,202 101,324,152
481,050
Jan. 1-Dec. 31, 1926
40,931,224
1,761,617,030 1, 735,840,229
41,686,113
25,776,801
754,889
Jan. 1-Dec. 31, 1927
40,561,235 1,398,024
41,959,259
49,074,737
Jan. 1-Dec. 31, 1928._. 1,992,503,398 1,943,428,661
43, 303, 482 1,084,516
2,313,976,089 2,268,323,442
44, 387, 998
45,652, 647
Jan. 1-Dec. 31, 1929
39,003,061 2,614,272
2,427,453, 680 2,376,972,608
41,617,333
50,481,072
Jan. 1-Dec. 31, 1930
44,539,512
2,356,331,798 2,327,319,128
45,199,521
29,012,670
660,009
Jan. 1-Dec. 31, 1931
1
Changes in the revenue acts affecting the comparability of statistical data from estate tax returns are
summarized on p. 326.

Tables exhibiting in more detail information from individual and
corporation income tax returns, by States and Territories, by size of
net income, and by industrial divisions, are continued in the following pages.
Respectfully,
DAVID BURNET,

Commissioner of Internal Revenue.
OGDEN L. MILLS,

Secretary of the Treasury.







BASIC TABLES
INDIVIDUAL RETURNS

65

TABLE 1.—Individual returns for 19S0 by States and Territories, showing population
and per cent of population filing returns, number of returns, net income and tax,
with percentages; 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 !
Arizona
Arkansas..
California
Colorado.
Connecticut
Delaware
District of ColumbiaFlorida
Georgia.
Hawaii
Idaho
Illinois
_
Indiana
Iowa..
Kansas
_
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
__
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
__.
New York
North Carolina
North Dakota
Ohio
I...
Oklahoma
Oregon
___
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas..,.

Utah....
Vermont
_
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total
1

Population Per cent
as of Apr. 1, of population
1930 (Fiffiling reteenth
turns
Census)
2,646,248
59,278
435,573
1,854,482
5,677,251
1,035, 791
1,606,903
238,380
1,468, 211
2,908, 506
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
123,202,660

Returns
Number

Net income

Per cent

Amount

Per cent

0.85

22,605

0.61

$93,900,510

0.52

2.43
.67
5.16
2.80
4.66
3.92
10.48
1.92
1.00
2.14
1.76
4.29
2.03
1.62
1.74
1.19
1.57
2.24
4.19
4.76
3.04
2.24
.60
2.36
2.16
1.98
4.40
2.99
4.65
1.49
5.65
.80
1.21
3.00
1.36
2.73
3.35
3.47
.70
1.36
1.25
1.80
2.32
2.40
1.57
4.04
1.57
3.24
3.02

10, 590
12, 490
293, 048
28,986
74,821
9,342
51,044
28,133
28,996
7,869
7,852
327, 631
65, 679
39, 917
32,660
31,021
32,979
17,829
68, 426
202,253
147, 364
57, 539
12,147
85, 507
11,635
27,271
4,006
13,927
187,943
6,288
711,566
25, 216
8,262
199,600
32, 526
26, 047
322, 503
23, 862
12,179
9,449
32,682
105, 058
11, 777
8,635
37,915
63.129
27.130
95, 366
6,809

.29
.34
7.90
.78
2.02
.25
1.38
.76
.78
.21
.21
8.84
1.77
1.08
.88
.84
.89
.48
1.85
5.46
3.98
1.55
.33
2.31
.31
.74
.11
.38
5.07
.17
19.19
.68
.22
5.38
.88
.70
8.70
.64
.33
.25
.88
2.83
.32
.23
1.02
1.70
.73
2.57
.18

42, 775, 084
43, 282,986
1,330,603,655
125, 795,609
400,674, 216
64,913,288
217, 558,448
126,910,394
128, 081, 049
37, 245,940
27,757,374
1, 630, 447, 207
280,940, 214
174,965,757
127,629,176
135, 098,479
138, 836,043
90,690, 507
354,627,248
1, 010,333, 740
668,391, 038
266, 572, 313
40, 556, 389
419, 648,187
45,495, 235
113,934,843
16,688,195
60, 014, 739
956, 732,849
24, 970,971
4,189,130,106
103,624, 484
24,476,992
950, 397,134
157,410,695
106, 076,107
1,620, 314,109
136, 571, 363
42, 714,132
31, 453,988
140, 422, 521
448, 849, 717
45, 369,199
39, 259, 341
156, 272,484
238, 857,983
110, 726,146
357, 657, 240
22,979, 517

.24
.24
7.34
.69
2.21
.36
1.20
.70
.71
.20
.15
9.00
1.55
.97
.70
.75
.77
.50
1.96
5.58

3.01

3, 707, 509

100.00

18,118,634, 941

Alaska included in the State of Washington.




67

3.69

1.47
.22
2.31
.25
.63
.09
.33
5.28
.14
23.12
.57
.13
5.25
.87
.59
8.94
.75
.24
.17
.78
2.48
.25
.22
.86
1.32
.61
1.97
.13
100.00

68

STATISTICS OF INCOME

TABLE 1.—Individual returns for 1930 by States and Territories, showing population
and per cent of population filing returns, number of returns, net income and tax,
with percentages; also average net income and average tax per return, and personal
exemption and credit for dependents—Continued
Tax

States and Territories
Amount
Alabama
Alaska^
Arizona
Arkansas
California
Colorado
C onnecticut
Delaware
District of Columbia
Florida
Georgia
Hawai i
Idaho
.-Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
M innesota
Mississippi
Missouri
Montana
Nebraska
Nevada
NewT Hampsl I ire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virgin ia
Washington
West Virginia
Wisconsin
Wyoming
Total
1

$1, 353, 584

0.28

584, 279
241, 787
27,136, 057
2, 439, 796
11, 435, 656
3, 927, 732
4, 200,940
2,840,391
1, 659, 244
972, 216
128, 290
43, 703, 471
5,109, 577
2,355, 567
1,480, 343
1, 926, 048
1, 599, 639
1, 827, 849
9, 796, 084
26, 509, 775
17,479,145
4, 744, 380
251, 781
8, 750, 375
461, 295
1,381,310 I
472,636 I
952,004 I
23, 219, 240
222, 459
163, 508, 893
2,426,562 ;
86, 704
21, 879, 272
3, 416, 992
1,073,686
46, 825, 528
4,114, 526
304, 596
178,379
1,955,201
8, 633,146
447, 953
626, 874
2, 050, 554
2,750,143
1,238,711
5,892, 638
141, 440

.12
.05
5.69
.51
2.40
.82
.88
.60
.35
.20
.03
9.17
1.07
.49
.31
.40
.34
.38
2.05
5.56
3.67
1.00
.05
1.84
.10
.29
.10
.20
4.87
.05
34.30
.51
.02
4.59
.72
.23
9.82
.86
.06
.04
.41
1.81
.09
.13
.43
.58
.26
1.24
.03

Personal exemption and
credit for dedependents

4,153. 97

$59. £

4, 039. 20
3,465.41
4, 540. 57
4, 339. 87
5,355.10
6, 948. 54
4, 262.17
4,511.09
4, 417. 20
4, 733. 25
3, 535. 07
4,976. 47
4, 277. 47
4, 383. 24
3, 907. 81
4, 355. 07
4, 209. 83
5, 086.69
5,182.64
4, 995.40
4,535.65
4,632. 90 i
3,338.80 I
4,907.76 i
3, 910. 20 j
4,177.88 :
4,165.80
4,309.24
5, 090. 55
3,971.21
5, 887. 20
4,109. 47
2,962.60
4, 761. 51
4,839. 53
4, 072. 49
5, 024.18
5, 723. 38
3, 507. 20
3, 328. 82
4, 296. 63
4, 272. 40
3, 852. 30
4, 546. 54
4,121.65
3, 783. 65
4, 081. 32
3, 750. 36
3, 374. 87

55.17
19.36
92.59
84.17
152. 84
420. 43
82.30
100. 96
57.22
123. 55
16.34
133. 39
77.80
59.01
45.33
62.09
48.50
102. 52
143.16
131.07
118.61
82.46
20.73
102. 34
39.65
50.65
117. 98
68. 36
123. 54
35.38
229. 79
96.23
10.49
109. 62
105. 05
41.22
145.19
172.43
25.01
18.88
59.83
82.18
38.04
72.60
54.08
43.56
45.66
61.79
20.77

$70, 539, 907
30, 642, 298
40, 917, 486
830,619, 682
88, 477, 238
212, 080, 496
26, 820, 610
133, 831, 968
88, 913, 535
91,341,310
26, 608, 837
22, 936,129
954, 042,139
197,698,386
125, 212, 846
104, 469, 329
92, 485, 753
98, 832, 996
53, 807, 270
205,648, 838
576, 610, 262
440,679,663
175, 360, 065
39, 732, 601
261,197, 586
33, 957, 570
87, 680, 205
10, 303, 916
40, 757,860
500,192, 437
18,136, 052
2,111,316,527
80, 271, 743
27, 295,198
604, 033, 798
105,945, 841
79, 581,279
955, 066, 904
69,687, 372
39, 424, 432
30,638, 785
102, 507, 648
302, 547, 674
37, 580, 954
25, 987,168
117, 512, 584
185, 506, 704
83,176,998
291, 491, 419
19,909,194

4, 887. 01

128. 58

11, 010, 017, 492

_

476,714,808

Alaska included in the State of Washington.




Per cent

Average Average
net income tax per
per return return

100. 00

69

STATISTICS OF INCOME

TABLE 2.—Individual returns for 1930 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]

j
Xet income classes
Thousands of dollars)

j Number
of ret urns

Tax

Net income
Amount

Personal
Average exemption
and
credit
of tax for dependA verage tax rate
on net
ents
per return income
(per cent)

I

X'nder .1 i (estimated)
Tinder 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 i
5 under 6
6 under 7 *. - ..
G under 7
Tunder 8 i
"under 8,.
8 under fl i.
8 under 9 _
._
9 under 10 i...
9 under 10_
10 under 1]
11 under 12
12 under 13
__
13 under 14.
14 under 15
15 under 20
20 under 25
25 under 30
30 urder 40... ..
40 under 50....
50 under GO
GO under 70
70 under 80
.. .
80 under 90
90 under 100. __
_ I
100 under J50. . . . . . .
150 under 200
__|
200 under 250
i
250 under 300
I
300 under 400
j
400 under 500...
_j
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
TotalNontaxable returns '
Taxable returns

142,024
$82, 448, 863
4, 443, 024
7, 97G
$37, 282
$4. 68
466. 321
726, 766, 924
442, 834
767,759,194
1, 269,089
401, 907
994, 684,802
365, 777
869, 476, 754
3. 309, 537
447, 656 1,565,976,794
201, 877
720, 762, 359
2,346, 256"|
11.63
152,771
664, 881, 207
267, 935 1,200,346,728
3,006,094
11.23
26, 780
144, 747,153
184, 975 1,009, 8 J 3, 667
3, 599, 599
19. 46
12, 505
80, 798, 677
119,118
3, 629, 234
769, 885, 460
30.47
8,320
62,186, 507
83, 280
622, 036, 943
3, 517, 097
42.23 i
6, 298
53, 384, 574
58, 901
498, 998, 486
3, 331, 568 |
56.56 |
5, 282
50, 175,135
45, 518
431,730,474 "3." 370." 093
74.04 i
35, 904
376,201,241
3,157,996
87.96 |
28, 762
330, 282, 905
3, 280, 856
114.07 i
22, 993
3, 284,139
142.83 !
286,973,412
3,250,792 '
170.48 !
19,069
257, 269, 370
3,301,987
207.71 !
15, 897
230,371,407
16.517,341
329. 62 !
50,111
862,046, 184
644. 26 !
26, 026
579, 605, 728 16,767,466
1,067.02 !
15,311
418,382,902 16,337,084
1,788.97 i
16,881
580, 720. 892 30, 199, 576
3, 024. 57 !
8, 653
384, 51 £ 663 26, 171,562
4,331.35 !
5, 294
289, 228; 560 22.930,144 I!
5, 907. 30 !
3, 305
213,558,059 19.523,639
7, 558. 58 !
2,294
171,480,407 17.339,391
9,367.43 i
1,580
133,946,863 14.800,538
10,909.30 !
1,172
110, 825, 860 12.785,698
15, 669. 82 !
3,111
374,170,634 48,718,813
24, 778. 72 !
1, 170
200, 755, 877 28,991, 102
IS.
2l!0,
976
33,
256. 32 !
550 i
122,075,567
43, 249. 36 !
351 !
96, 184, 525 15. 180,527
21.583,956
55,201.93
'
391 I
135,199,957
71,235.63 I
161 !
71,931, 165 11, 408, 937
22.506,616
96,981.
IS
i
233 I
138,858,489
137,554.87 |
85 j
72, 834, 888 11.61)2, 164
210,413.00 •;
86
105, 036, 547 18.095,518
7, 118,855
296,618.96 I
24 !
40, 862, 820
S, 503, 486
404,927.90 I
21
49. 529, 022
•J. 926, 938 703,848.29 I
24, 827, 473
3,164,144
791,036.00 !
17,014,374 19, 2S8, 718 >, 411,089. 75 i
122,634,419

.33
.25
\~36~
.47

.57
.67
.78
. 84
.99
.14
1.
1.26
1.43
1. 92
2.89
3.90
5. 20
6.81
7. 93
9.14
10.11
11.05
11.54
13. 03
14.44
14.98
15. 78
15.96
15. 94
16. 27
16.05
17.23
17.42
17. 17
19. 84
18.60
15.73

3,707,509 !18, 118,634,941 476,714,808

128.58 |

2.63

11,010,017,492

1, 669, 864 4, 426, 050, 636
2, 037, 645 13, 692, 584, 305 476, 714, 808

233.96 !

3.48

5,846,336,360
5,163,681,132

'..V on taxable returns. Specific exemptions from normal U\\ exceed net income.




.17

$396,000, 849
418,142
1, 329, 818, 999
652,989, 263
1, 478, 723, 508
555, 414, 532
1,771,375,615
485, 840, 294
662,435, 574
895, 429, 682
106,131, 966
656, 537, 375
41, 863, 427
423, 331, 652
25, 901,100
294, 363, 636
18, 758, 298
206, 708, 568
15, 327, 024
158,150,141
121,035,776
96, 983, 098
76, 430, 283
63, 296. 223
52,103.026
162, 612, 251
81, 893, 547
47, 756, 556
51,379,867
25, 849, 260
15, 289, 998
9, 591. 765
6,616,814
4, 400,088
3,268,314
8, 282, 366
3, 036, 654
1,392,685
886, 175
968,935
361, 166
570, 200
179,350
190, 050
47, 000
35, 050
9, 700
9, 300
22, 350

70

STATISTICS OF INCOME

TABLE 2.—Individual returns for 1980 by net income classesy 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—

Continued

Tax credits

Tax before tax credits

Net income classes
(Thousands of dollars)

Under 1i (estimated)
Under 1 (estimated)..
1 under 2 1 (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 1 (estimated)
4 under 5 (estimated)
5 under 6 J _ 5 under 6.
_ _
6 under 7 *
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 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..

Normal tax

._

_

__

._

Total
Nontaxable returns i
Taxable returns
1

Nontaxable returns.

Surtax

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

Total

$12,436

$49, 718

$49,718

1,692,116

1,692,116

423,027

4,412,710

4,412,710

1,103,173

3,128,339

3,128,339

782,083

4,008,119

4,008,119

1,002,025

4, 679,482

4,679,482

1,079,883

4, 593, 391

4,593,391

964,157

4,391, 230

4,391,230

874,133

4, 086, 535

4,086,535

754,967

4,128, 563
3, 659, 958
3, 521, 763
3, 344,141
3, 221, 327
3,137, 539
13, 318,140
10,197,006
7,901,486
11,097, 378
7, 207, 348
5,107,961
3,489, 527
2, 626, 264
1,980,161
1, 454, 672
4, 738, 372
2,135, 209
1,142, 940
965, 451
1,142,008
478, 492
712, 884
298, 703
484, 790
263, 711
191, 705
218, 326

758,470
677, 358
667,730
634,472
635,936
626,010
2,818, 500
2,307, 338
1,838,817
2,354, 519
1, 335, 537
832,900
538, 775
394,401
259,934
193, 246
517, 380
193, 832
92, 323
61, 737
61, 230
24, 794
33, 612
9,773
10, 789
6,004
1,954
1,872
220
997

267, 740

$175,396
426,823
574, 470
665,401
790,458
6,017,701
8, 877, 798
10, 274,415
21,408, 709
19, 766,470
17,485, 520
14,942,429
13, 508,416
11, 571, 778
9, 898, 347
38,848,071
23,071,028
13,606, 561
11, 997, 265
16,085, 309
8, 337,165
16, 858, 936
8,149,643
13,480,053
6,128,937
6,628, 310
4,481, 568
2,828, 318
9, 930,960

$462,522
1,101, 542
1,837,172
2, 208, 752
2,239, 956
2,039, 988
2,080, 256
7, 583, 603
5,038,065
4,152, 788
2, 856, 985
4, 999, 501
2, 966, 993
5, 443, 721
3,454, 385
4, 272, 335
1,044, 655
1,943,145
265, 967
338, 248
9,091,015

4,128, 563
3, 835, 354
3, 948, 586
3, 918, 611
3,886, 728
3,927,997
19,335,841
19,074,804
18,175,901
32,968,609
28,075,360
24, 430, 653
20, 640, 708
18,374, 636
15, 591, 927
13,433, 275
51,170, 046
30, 244, 302
18, 902, 289
15,819, 701
22, 226, 818
11,782,650
23,015, 541
11, 902, 731
18, 237,178
7, 437, 303
8, 763,160
4,965,861
3,166, 566
19, 289, 715

129, 475, 205

316,816, 255

65,421, 594

511, 713,054

24,886,344

10, 111, 902

129, 475, 205

316, 816, 255

65, 421, 594

511, 713,054

24,886,344

10,111,902

Specific exemptions from normal tax exceed net income*




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

$414, 514
568, 261
667,609
578,294
640,844
531,455
454,331
1,903,853
1,059,368
518,990
577, 437
581,632
288,919
385,313
200, 794
130,871
312,444
257,720
37,051
2,202

71

STATISTICS OP INCOME

TABLE 3.—Individual returns for 1930 by net income classes, showing simple and
cumulative distribution of the number of returns, net income and tax, and percentages
[For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4]
Returns
Net income classes

Simple dis tribution

(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
7under8__. _ _
_. .
..- . _.
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 from highest income class

Cumulative distribution from lowest income class

Number

Per cent
of total

Number

Per cent
of total

Number

150, 000
909,155
767, 684
649, 533
420, 706
911, 755
131, 623
91, 600
65,199
50,800
35, 904
28, 762
22, 993
19,069
15, 897
50, 111
26, 026
15, 311
16,881
8, 653
5, 294
3,305
2,294
1, 580
1,172
3, 111
1,170
550
351
391
161
233
85
86
24
21

4.05
24. 52
20.71
17.52
11.35
5.71
3.55
2.47
1. 76
1.37
. 97
. 78
.62
.51
.43
1.35
.70
.412
.455
. 233
.142
. 089
. 061
.042
.031
.084
.031
.015
.009
.010
.004
. 006
. 0022
. 0023
. 0006
. 0005
.0001
.0001
. 0002

3, 707,509
3, 557, 509
2, 648, 354
1, 880, 670
1, 231,137
810, 431
598, 676
467, 053
375, 453
310, 254
259,454
223, 550
194,788
171,795
152, 726
136,829
86, 718
60, 692
45, 381
28, 500
19, 847
14, 553
11, 248
8,954
7,374
6,202
3,091
1,921
1, 371
1,020
629
468
235
150
64
40
19
12
8

100.00
95.95
71. 43
50.72
33. 20
21.85
16.14
12.59
10.12
8.36
6.99
6.02
5.24
4.62
4.11
3.68
2.33
1.63
1.218
.763
.530
.388
.299
.238
.196
.165
.081
.050
.035
.026
.016
.012
.006
. 0038
.0015
. 0009
.0004
. 0003
.0002

150, 000
1,059,155
1,826,839
2,476, 372
2, 897,078
3,108, 833
3,240, 456
3, 332, 056
3, 397, 255
3,448, 055
3,483, 959
3, 512, 721
3, 535, 714
3,554,783
3, 570, 680
3, 620, 791
3,646,817
3, 662,128
3, 679, 009
3, 687, 662
3, 692, 956
3, 696, 261
3, 698, 555
3, 700,135
3, 701, 307
3,704,418
3, 705, 588
3, 706,138
3, 706,489
3, 706,880
3, 707,041
3, 707, 274
3, 707, 359
3, 707,445
3, 707, 469
3, 707,490
3, 707,497
3, 707, 501
3, 707, 509

4
3, 707, 509

100. 00

Per cent
of total
4.05
28.57
49. 28
66.80
78.15
83.8687.41
89.88
91. 64r
93.01
93. 9894. 76
95.38 ;
95.891
96. 32
97. 67
98. 37
98. 782
99. 237
99. 470
99. 612
99. 701
99. 762
99. 804
99.835
99. 919
99. 950
99. 965
99. 974
99. 984
99. 988
99. 994
99. 9962
99. 9985
99. 9991
99. 9996
99. 9997
99. 9998
100. 00

72

STATISTICS OF INCOME

TABLE 3.—Individual returns for 1930 by net income classes, showing simple and
cumulative distribution of the number of returns, net income and tax, and percentages—Continued
Net income
Net Income classes

Simple distribution

(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
lOunderll
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 tinder 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

Per cent
of total

$86, 891,887
1,494,526,118
1, 864,161, 556
2, 286, 739,153
1, 865, 227, 935
1,154, 560, 820
850, 684,137
684, 223, 450
552, 383, 060
481,911,609
376, 201,241
.. .
330, 282, 905
286, 973, 412
257, 269, 370
230, 371,407
862, 046,184
579, 605, 728
418, 382, 902
580, 720, 892
384, 515, 663
289,
228, 566
. _.
213, 558, 059
171,480,407
133, 946, 863
110,825,860
374,170,634
_ ..
200, 755, 877
122, 075, 567
96,184, 525
135,199, 957
71, 931,165
138, 858,489
72, 834,888
105,036, 547
40,862,820
49, 529, 022
24, 827, 473
17,014,374
122, 634, 419

0.48
8.25
10.29
12.62
10.29
6.37
4.69
3.78
3.05
2.66
2.08
1.82
1.58
1.42
1.27
4.76
3.20
2.31
3.21
2. 12
1.60
1.18
.94
.74
.61
2.06
1.11
.67
.53
.75
.40
.77
.40
.58
.23
.27
.14
.09
.68

18,118,634,941

100.00

Total




Cumulative distribution from highest income class
Amount
$18,118,634,941
18,031, 743,054
16, 537, 216, 936
14, 673,055, 380
12, 386, 316, 227
10, 521, 088, 292
9, 366, 527,472
8, 515, 843, 335
7, 831, 619, 885
7, 279, 236, 825
6, 797, 325, 216
6,421,123, 975
6, 090, 841,070
5,803,867, 658
5, 546, 598,288
5, 316, 226, 881
4,454,180, 697
3,874, 574, 969
3,456,192,067
2, 875, 471,175
2,490, 955, 512
2, 201, 726, 946
1,988,168,887
1,816, 688, 480
1, 682, 741, 617
1, 571, 915, 757
1,197, 745,123
996, 989, 246
874, 913, 679
778, 729, 154
643, 529,197
571, 598,032
432, 739, 543
359, 904, 655
254, 868, 108
214, 005, 288
164, 476, 266
139, 648, 793
122,634,419

Per cent
of total

Cumulative distribution from lowest income class
Amount

$86,891,887
100.00
99.52 1, 581,418,005
91.27 3, 445,579, 561
80.98 5, 7d2, 318, 714
68.36 7, 597, 546, 649
58.07 8, 752,107,469
51.70 9, 602, 791, 606
47.01 10, 287, 015, 056
43.23 10,839,398,116
40.18 11, 321, 309, 725
37.52 11, 697, 510, 966
35.44 12, 027, 793,871
33.62 12, 314, 767, 283
32.04 12, 572, 036, 653
30.62 12, 802, 408, 060
29.35 13, 664, 454, 244
24.59 14, 244, 059, 972
21.39 14, 662, 442, 874
19.08 15, 243,163, 766
15.87 15, 627, 679,429
13.75 15, 91i>, 907, 995
12.15 16,130,466,054
10.97 16, 301, 946, 461
10.03 16,435,893, 324
9.29 16, 546, 719,184
8.68 16, 920, 889,818
6.62 17,121, 645, 695
5.51 17, 243, 721, 262
4.84 17, 339, 905, 787
4.31 17, 475,105, 744
3.56 17, 547, 036, 909
3.16 17,685,895,398
2.39 17, 758, 730, 286
1.99 17, 863, 766, 833
1.41 17, 904,629, 653
1.18 17, 954,158, 675
.91 17, 978, 986,148
.77 17, 996, 000, 522
.68 18,118,634,941

Per cent
of total
0.48
8.73
19.02
31.64
41.93
48.30
52. 99
56.77
59. 82
62.48
64.56
66. 38
67.96
69. 38
70.65
75.41
78.61
80.92
84.13
86.25
87.85
89.03
89.97
90.71
91.32
93.38
94.49
95.16
95. 69
96.44
96.84
97.61
98.01
98.59
98.82
99.09
99.23
99.32
100.00

73

STATISTICS OF INCOME

TABLE 3.—Individual returns for 1930 by net income classes, showing simple and
cumulative distribution of the number of returns, net income and tax, and percentages—Continued
Tax

Net income classes

Simple distribution

(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. 20under25
_.
.
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 500500 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.




_ _.

. .

Per cent
of total

$37,282
1, 269, 089
3, 309,537
2, 346,256
3, 006, 094
3, 599, 599
3, 629, 234
3, 517, 097
3, 331, 568
3, 370, 093
3,157, 996
3, 280, 856
3, 284,139
3, 250, 792
3, 301, 987
16, 517, 341
16, 767, 466
16, 337, 084
30,199, 576
26,171, 562
22, 930,144
19, 523, 639
17, 339, 391
14, 800, 538
12,785,698
48, 748, 813
28,991,102
18, 290,976
15,180, 527
21, 583, 956
11,468,937
22, 596, 616
11,692,164
18, 095, 518
7,118,855
8, 503, 486
4, 926, 938
3,164,144
19, 288, 718

0.01
.27
.70
.49
.63
.75
.76
.74
.70
.71
.66
.69
.69
.68
.69
3.46
3.52
3.43
6.33
5.49
4.81
4.10
3.64
3.10
2.66
10.23
6.08
3.84
3.18
4.53
2.41
4.74
2.45
3.80
1.49
1.79
1.03
.67
4.05

476, 714, 808

100.00

Cumulative distribution from highest income class
Amount
$476, 714,808
476, 677, 526
475, 408,437
472, 098, 900
469, 752, 644
466, 746, 550
463,146, 951
459, 517, 717
456, 000, 620
452, 669, 052
449, 298, 959
446,140, 963
442, 860,107
439, 575, 968
436, 325,176
433,023,189
416,505,848
399, 738, 382
383, 401, 298
353, 201, 722
327, 030,160
304,100,016
284, 576, 377
267, 236,986
252, 436,448
239, 650, 750
190, 901,937
161, 910, 835
143, 619, 859
128, 439, 332
106,855, 376
95, 386,439
72, 789,823
61, 097, 659
43, 002,141
35, 883, 286
27, 379,800
22, 452, 862
19, 288, 718

Per cent
of total
100.00
99.99
99.72
99.02
98.53
97.90
97.15
96.39
95.65
94.95
94.24
93.58
92.89
92.20
91.52
90.83
87.37
83.85
80.42
74.09
68.60
63.79
59.69
56.05
52.95
50.29
40.06
33.98
30.14
26.96
22.43
20.02
15.28
12.83
9.03
7.54
5.75
4.72
4.05

Cumulative distribution from lowest income class
Amount
$37, 282
1, 306, 371
4, 615, 908
6, 962,164
9, 968,258
13, 567,857
17,197,091
20, 714,188
24, 045, 756
27,415, 849
30, 573, 845
33, 854, 701
37,138, 840
40, 389, 632
43, 691, 619
60, 208, 960
76, 976,426
93, 313, 510
123, 513,086
149, 684, 648
172, 614, 792
192,138, 431
209,477,822
224,278, 360
237,064,058
285,812,871
314,803, 973
333,094, 949
348, 275, 476
369,859, 432
381, 328, 369
403, 924, 985
415, 617,149
433, 712, 667
440, 831, 522
449, 335, 008
454,261, 946
457,426,090
476, 714, 808

Per cent
of total
0.01
.28
.98
1.47
2.10
2.85
3.61
4.35
5.05
5.76
6.42
7.11
7.80
8.48
9.17
12.63
16.15
19.58
25.91
31.40
36.21
40.31
43.95
47.05
49.71
59.94
66.02
69.86
73.04
77.57
79. 98
84.72
87.17
90.97
92.46
94.25
95.28
95.95
100.00

74

STATISTICS OF INCOME

TABLE 4.—Individual returns for 1980 by States and Territories, showing number

of returns and net income by sex and family relationship
[For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4]

States and Territories

Joint returns of husbands
and wives, with or without dependent children, Single men—Heads of
and the returns of husfamilies
bands whose wives,
though living with them,
file separate returns
Number of
returns

Alabama
Alaska1
Arizona
Arkansas
...
California
Colorado
Connecticut
_.
Delaware
District of ColumbiaFlorida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland...
Massachusetts
Michigan
Minnesota
__.
Mississippi
Missouri
_
Montana
__
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio.—
Oklahoma
Oregon
Pennsylvania.—
Rhode Island
South Carolina
South Dakota
Tennessee—
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming.
Totali Alaska included in the State of Washington.




12,357
5,051
7,716
136, 923
16,092
34,431
4,392
19, 993
16,847
16,476
4,527

3,838
160,856
34,333
22,588
20,516
15,525
15,134
9,634
35,566
95,824
77,221
31,533
7,356
44,425
5,315
16,643
1,480
6,945
95, 586
3,136
347,384
13,846
5,151
101, 715
21,040
13,531
155,862
11,367
6,919
6,018
18,354
52,646
6,756
4,021
20,230
30,161
14,444
53,169
3,356
1,864,229

Net income
$62,374,291
20,562,517
30, 721,159
628,642, 783
82,811, 758
228,607,003
38,070,419
119,297,580
86,187, 525
87,523, 774
23,411,543
14,695,690
1,023,719,600
189,023,853
119,286,321
94,106,975
84,496,807
58,595,679
56,665,099
209,203,824
575,520,034
441,478,709
182,183,546
28,927,527
271,226,838
28, 594, 754
82,545,923
6, 760,013
36,204,832
607,183,508
12,426,784
2,496,875,174
68,195,499
17,635,275
596,872,550
118,295,814
71,973,823
964,022,282
76, 995,674
28, 760, 923
23, 730, 701
94,870,396
192,443,994
32,251,225
23,438,519
101,607,483
115,829,314
73,096,681
240,213,527
14,560,356
10,882,725,878

Number
of returns Net income
1,669

$5,402,866

591
887
15,976
2,016
4,885
720
2,358
1,552
1,750
488
419
22,924
4,969
2,854
1,686
2,448
2,921
1,232
4,671
14,165
8,613
3,383
842
7,739
1,017
1,612
177
990
14,319
321
54,458
1,954
410
17,664
1,594
1,994
27,231
1,830
930
397
2,427
5,335
695
957
2,919
4,055
1,680
6,029
427

1,881,637
2,591,294
58,814,474
7,100,365
18, 753,604
3,302,096

263,180

10,186,202
5,712,012
6,673,204
1,374,800
1,340,610
91,199,084
16,397,039
9,811, 789
5,489,834
8,900,099
10,076,413
4,624,281
19,821,610
49,321,082
30,336,193
12,319,615
2,500,811
27,033,819
2, 973,843
5,511,605
580,570
2,866,785
54, 748,614
1,101,073
234,524,394
6,659, 775
1,135,969
57,962,426
6,537,834
5,540,046
104,654, 704
6,605,673
2,945,217
1,161,471
8,451,780
18,842,297
2,158,963
3,146,956
10,004,481
11,681,639
5,195,118
19,634,394
1,219,077
986,809,537

75

STATISTICS OF INCOME

TABLE 4.—Individual returns for 1930 by States and Territories, showing number
of returns and net income by sex and family relationship—Continued
Single women—Heads
of families

Single men—Not heads
of families

Single women—Not
heads of families

States and Territories
Number
Number
of returns Net income 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
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.

_




6

Number
of returns Net income

546

$1,821, 738

5,618

$14, 989,361

1,924

$5,697,997

219
292
8,030
730
2,342
314
1,853
735
957
191
114
8,380
1,511
1,034
566
1,134
1,155
387
2,065
5,811
2, 716
940
349
3,266
210
521
65
343
5,235
98
27,006
631
126
5,483
532
947
10,000
756
353
113
943
2,358
180
325
1,142
1,733
667
1,619

755,681
902,636
34,383, 706
3,069,132
11,189,013
1, 970, 316
6,431,639
3,300,065
3,216,117
1,061,693
340,049
32,353,853
4, 585,419
3,008,459
1, 773,971
3,632,841
4,217,007
1, 769,196
9,179,388
22, 746,956
12,161,989
4,385,206
980,783
12,262,625
662,386
1,582,296
1,391,151
1,657,908
24,175,824
509,386
115,872,777
2,490,546
281,170
20,563,392
2,096,216
2, 704,226
44,107,874
4,193,052
988,091
259,909
2,808, 795
8,797,985
626,935
1,058,814
4,045,443
5,008, 952
2,335,953
5,411,349
332,833

2,913
2,276
74,800
6,571
19,235
2,207
11,168
5,311
5,877
1,431
2,188
88,169
18,272
8,919
6,611
7,328
6,809
3,780
16,087
44,739
41,645
15, 578
2,314
19,448
4,060
5,626
1,739
3,359
44,382
1,432
161,302
5,464
1,876
49,237
6,400
6,660
84,205
5,657
2, 509
2,115
6, 941
20,005
3,221
1,939
8, 670
16,422
7,170
22, 509
2,512

7, 926,678
5,082,966
214,029,213
17,593,351
60,045,418
8, 538, 780
33,620,178
15,500,987
16,108,367
5,236,522
4,906,941
266,625,864
44,475,012
25,158,321
16,438,619
20,217,995
18, 979, 777
13,298,653
59,648,598
156,164,550
107,292,509
40,418,145
4,835,010
57, 756, 764
9, 762,998
15,655,165
4,264,908
9,182,075
134, 770,601
3, 951,354
614,019,807
13,324,950
3,845,802
152,865,666
18,422,290
16,328,440
266,887,348
20,200,065
5,652,315
4,499,169
19,066,142
55,432, 705
6,506, 791
5,298,973
23,102,626
40,630,212
19,065, 915
52,624,231
5,560,296

1,035
32.455
2,909
11,081
1,360
14, 512
2,824
3,221
1,030
473
38, 931
5,525
3,776
2,606
3,821
2,680
2,213
8,076
33,449
14,186
4,813
1,070
8,593
863
2,335
205
1,881
22,981
501
99,856
2,629
605
20,891
2,169
2,513
36,640
3,393
1,215
695
3,382
9,008
686
1,178
4,239
4,818
2,525
10.456
292

2,698,716
120,262,023
10,515,389
52,411,551
7, 734,971
39,656,550
10,046,420
9,281,232
4,219, 979
1,083,744
141,703,083
16,502,047
12.863,129
6,718,985
13,413,890
9,997,324
10,389,212
36,059,225
142,255,035
47,251,984
16,549,393
2,379,687
32,144,706
2,412,650
6,359,784
928,200
7,573,370
89,305,011
1,340,213
458,082,132
7,108,826
1,229,841
75,731,043
6,169,070
6,939,138
156, 775,227
18,658,528
2,917,613
1,446,945
10,484,849
27,927,116
2,147,352
4,771,358
12,231,792
13,651,331
7,472,793
28.107,130
751,375

107,117

435,462, 741

894,706

2, 755,809,423

439,205

1,704,168,023

i Alaska included in the State of Washington.

133873—32

Net income

76

STATISTICS OF INCOME

TABLE 4.—Individual returns for 1930 by States and Territories, showing number
of returns and net income by sex and family relationship—Continued
Wives filing separate Community property
income 2
returns from husbands

Grand total

States and Territories
Number
Number
Number
of returns Net income of returns Net income of returns
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
Pennsy 1 vani a
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah...
Vermont
_
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total

491

$3,614,257

1,492,652
395
1,286,215
284
8, 752 60,130,489
668
4,705,614
2,847 29,667,627
349
5,296,706
8,366,299
1,160
6,163,385
864
5,278,355
715
1,941,403
202
1,170, 789
359
74,845, 723
8,371
9,956,844
1,069
4,837, 738
746
3,100, 792
675
4,436,847
765
4,746,222
1,347
3,944,066
583
1, 961 20,714,603
8,265 64,326,083
2,983 29,869, 654
1,292
10, 716,408
216
932, 571
2,036 19,223,435
170
1,088,604
534
2,280,070
119
773,884
409
2,529, 769
5,440 46,549,291
329
1,065,383
21,560 269, 755,822
5,844,888
692
348,935
94
4, 610 46,402,057
5,889,471
791
2,590,434
402
8, 565 83,866,674
9,918,371
859
1,449, 973
253
355, 793
111
4,740,559
635
17,591,541
5,901
1,677, 933
239
1,544, 721
215
5,280,659
715
6, 943,209
1,931
3,559,686
644
11,666,609
1,584
555, 580
128
104,325

915,034,693

i Alaska included in the State of Washington.




735

$8,346,855
214,340, 967

22,605

$93,900, 510

10,590
12,490
293,048

42, 775,084
43,282,986
1,330,603,655
125, 795,609
400,674,216
64, 913,288
217,558,448
126,910,394
128,081,049
37,245, 940
27, 757,374
1,630,447,207
280, 940,214
174,965, 757
127,629,176
135,098,479
138,836,043
90,690,507
354,627,248
1,010,333, 740
668,391,038
266, 572,313
40,556,389
419,648,187
45,495,235
113, 934,843
16,688,195
60,014, 739
956,732,849
24,970,971
4,189,130,106
103,624,484
24,476,992
950,397,134
157,410,695
106,076,107
1,620,314,109
136,571,363
42, 714,132
31,453,988
140,422,521
448,849, 717
45,369,199
39,259,341
156,272,484
238,857,983
110, 726,146
357,657,240
22, 979,517

74,821
9,342
51,044
28,133
461

4,219, 551

32,223,621

221

1,989,469
4, 576, 778

9,805 127,814,079

4,009

45,113,326

Net income

7,869
7,852
327,631
65,679
39,917
32,660
31,021
32, 979
17,829
68,426
202,253
147,364
57,539
12,147
85,507
11,635
27,271
4,006
13,927
187,943
6,288
711,566
25,216
8,262
199,600
32, 526
26,047
322, 503
23,862
12,179
9,449
32,682
105,058
11,777
8,635
37, 915
63.129
27.130
95,366
6,809

34,747 438,624,646 3, 707, 509
2

See footnote 2 on p. 6.

18,118,634, 941

77

STATISTICS OF INCOME

TABLE 5.—Individual returns for 1980 by net income classes, showing the number of
returns and net income by sex and family relationship
[For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4J

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 11 (estimated) _.
Under 1 (estimated)—1 under 2 * (estimated) _
1 under 2 (estimated) _ _
2 under 3 1 (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 *
_.
5 under 6—
6 under 7 *_
6 under 7
_.
7under8*
7 under 8 l
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 2
Classes grouped
Total.
l

Nontaxable returns .
Taxable returns
1
2

70,660
639
160, 076
2,630
244, 356
8,835
380, 266
88, 095
134, 298
200, 734
19, 901
141, 829
7, 805
90,, 275
4,880
62, 256
3,439
43, 325
2,822
32,888
24,684
19,530
15, 267
12, 595
10, 281
31,974
15,617
9,025
9,671
4,768
2,873
1,789
1,263
840
653
1,695
634
309
200
210
89
124
48
44
18
5
6
3
5

Net income

$40, 711, 727
354, 920
249, 572,064
4, 483,120
615, 290, 310

22, 228,817
1, 335, 584,633
328,945,188
583, 753, 228
900,983, 622
107,215, 237
774,148, 588
50, 366, 722
583,421, 304
36, 447, 496
464,911,925
29,154, 709
366,988, 529
26, 793, 569
311,926, 759
258,604, 983
224, 261,674
190, 552, 422
169, 897,851
148,982, 514
549, 523,388
347, 760,166
246,461,005
332,462,853
211,430,111
156, 604,920
115, 586, 371
94, 408, 256
71, 255, 394
61, 713, 663
204,321,842
109, 215, 855
68,752, 754
54,841, 503
73, 068,350
39, 700,985
72, 844, 580
40,845, 274
54,796,117
30,806, 588
11,368,816
21,273,211
12, 750, 520
75, 351,445

Number
of
Net income
returns
6,105
3
64,406
25
87,990
289
42,005
6,703
7,407
15,100
1,060
8,406
474
5,078
275
3,473
245
2,383
191
1,796
1,321
1,186
936
757
645
1,874
985
551
603
284
162
129
75
50
44
87
29
15
10
10
1
8

$3, 569,945
4,944
109, 776, 975
46, 972
212, 968,442
750, 237
143, 553,413
25,132,199
32,054, 509
67, 522,922
5, 726,434
45.847,921
3,052, 417
32, 795,458
2,049, 924
25.925,922
2, 065,929
20,201, 291
1,813, 935
17,015,802
13,848,104
13, 622,646
11,679,777
10, 217,443
9, 344,826
32, 261,994
21, 964,014
15,079, 681
20, 781, 254
12,641, 277
8, 950,426
8, 366,311
5,650, 061
4, 213, 303
4,181,446
10, 313,137
5,026, 693
3, 316,058
2, 712, 266
3,399, 767
(2)
4, 596,961

()

12, 766, 501
1,864,229

10,882, 725, 878

263,180

986,809, 537

1, 028, 503
835, 726

3, 074, 889, 695
7,807,836,183

210,158
53,022

516,631,923
470,177,614

Nontaxable returns. Specific exemptions from normal tax exceed net income.
Classes grouped to conceal net income and identity of taxpayer.




Single men—Heads
of families

78

STATISTICS OF INCOME

TABLE 5.—Individual returns for 1930 by net income classes, showing the number of
returns and net income by sex and family relationship—Continued
Single women—Heads Single men—Not heads
of families
of families

Single women—Not
heads of families

Net income classes
(Thousands of dollars)

Under l i (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 i (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 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 2
Classes grouped

Total _
Nontaxable returns *_
Taxable returns

Number
Number
of
of
Net income
returns
returns
2,841
12
35,615
23
34,129
124
11,109
1,524
2,940
3,094
1,037
2,561
676
1,518
417
1,147
339
883
250
786
707
650
489
434
360
1,226
677
418
443
242
124
77
69
35
20
60
23
7
10
6
5
7
2

$1, 620, 340
65,745
60, 342, 644
40, 820
81,854, 081
308, 533
37, 744, 753
5, 589, 770
12,949,494
13,820, 201
5,662,849
13,991, 214
4,371,883
9, 796,997
3,114, 364
8, 586,147
2,876, 715
7, 486, 751
2, 368, 764
7, 467,933
7,407,929
7,485, 383
6,107,022
5,847, 216
5,215,966
21,093,519
15,078,054
11,390,872
15, 254, 282
10, 834, 236
6,781,585
5, 011, 459
5,171, 652
2,931,412
1,893,154
7,178,039
3, 900, 433
1, 579, 882
2, 757, 012
1,962, 637
2, 327, 523
4, 262,001
(2)

3, 931, 475

30, 376
180
114,354
304,182
15, 362
257, 839
3,828
68, 477
2,140
27, 228
1,295
13, 686
889
8,837
710
6,170
566
4, 325
487
3, 524
3,058
2,209
1,974
1,696
1,429
4,650
2,663
1,494
1,720
920
616
392
268
210
143
390
153
70
44
55
29
27
17
13
2
6
1
1
1

Net income

$21,682,820
112, 231
168,674, 263
530,114, 427
36,095, 665
610, 504,315
13, 094,957
233,453, 325
9,490,970
120, 681,463
7,089, 581
74, 631, 601
5, 757, 347
57,106. 052
5, 308, 809
46,080, 284
4, 798,102
36, 639, 912
4, 624, 556
33,426, 736
32,037,165
25, 348,669
24,631,684
22,887, 884
20, 719, 520
80,067,217
59,289, 022
40,833,830
59,193, 395
40,978, 016
33,642, 487
25, 427, 529
20,030, 201
17,834,824
13, 508,139
46,470,125
26,160,922
15,357,184
12,110, 034
18,727, 557
12, 797,109
16, 629,684
14, 677, 736
15, 358, 018
(2)
15,110,476
2
()

Number
of
returns
19, 302
177
83, 217
126, 482
15,408
89,159
7,073
28, 600
3,989
14,150
2,029
7,401
1,458
5,269
1,079
3,030
696
2,546
2,506
2,133
1,776
1,419
1,300
4,368
2,531
1,634
2,038
1,071
715
410
286
207
145
418
149
67
31
46
21
25
10
13

$11,237,840
86,398
125, 379, 550
218, 530,431
37, 096, 746
212, 069,834
24, 320, 644
98, 067, 071
17, 751,360
62, 959,148
11, 083, 303
40,495,952
9,451, 715
34,100, 688
8, 074, 740
29,513,355
7, 361,114
25, 662, 279
6, 616,198
24,162, 052
26,275, 223
24, 484, 767
22,174, 532
19,151, 353
18,836, 240
75, 397,998
56, 406, 286
44, 777, 092
70, 279, 395
47, 770, 783
39,135, 782
26, 439, 322
21, 373, 903
17, 560, 001
13, 713,097
50, 459, 744
25, 597, 769
14, 743,817
8, 450, 533
15, 762,407
9, 544,800
15,045, 797
8, 731, 294
15,886, 903
12,148, 767

()

26,613, 580

107,117

435,462, 741

894, 706

2, 755,809, 423

439,205

1,704,168,023

89,353
17, 764

212,905,887
222, 556, 854

176,007
718, 699

276,617,070
2, 479,192, 353

135,119
304, 086

258,373,210
1,445,794,813

1 Nontaxable returns. Specific exemptions from normal tax exceed net income.
2 Classes grouped to conceal net income and identity of taxpayer.




Net income

79

STATISTICS OF INCOME

TABLE 5.—Individual returns for 1930 by net income classes, showing the number of

returns and net income by sex and family

Net income classes
\Thousands of dollars)

Under 11 (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 i (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 1___
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 8O._
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

Wives filing separate
returns from husbands

relationship—Continued

Community property
income 3

Number
Number
of
of
Net income
Net income
returns
returns
6,740
6,965
8,653
9,492
4,662
9,531
3,375
8,478
1,997
7,629
1,204
3,866
1,005
2,916
795
2,438
711
2,081
715
1,751
1,888
1,584
1,382
1,206
1,065
3,572
2,222
1,481
1,640
971
593
396
239
180
134
391
156
59
47
47
13
29
8
11

$3, 626,191
3,818, 786
13, 021, 428
14, 543, 424
11, 379, 558
23, 615,018
11,678,394
29, 574, 806
8,881, 646
34, 379, 372
6, 587, 599
21,147, 729
6, 511, 735
18,882, 575
5, 959, 816
18, 244,385
6, 026, 567
17, 645,814
6,808, 354
16,640, 311
19, 799, 539
18,199, 519
17, 246,996
16, 283, 777
15, 455,951
61, 821, 742
49, 500, 793
40,461, 762
56, 537,049
43,184,734
32, 518,182
25,505,115
17, 873,012
15,187, 212

12, 707, 007
46,853, 332
26,435, 207
13,139, 797
12,808, 574
16,335,683
5,841, 331
17, 611, 841
6,654, 065
12, 892,937
5, 086,
997
(2)
()
30,119,031

104, 325 915,034,693
29, 857 80, 481, 288
74, 468 834, 553,405

254
7, 226
198
5,225
164
3,848
130
2,874
121
2,227
1,740
1,470
1,169
962
817
2,447
1,331
708
766
397
211
112
94
58
33
70
26
23
9
17
3
13

Grand total
Number
of
returns

$1, 382,150
39, 550,662
1, 286,858
33, 782, 386
1,231,358
28, 774,925
1,101, 438
24, 373,910
1,149, 759
21, 096,881
18, 228, 298
16, 880, 247
14, 580, 979
12,983, 846
11,816,390
41,880,326
29, 607, 393
19, 378, 660
26, 212,664
17, 676, 506
11, 595,184
7,221,952
6,973,322
4,964, 717
3,109,354
8,574,415
4,418,998
5,186,075
2, 504,603
5,943, 556
1,259, 748
7, 867,625

119,118
8,320

83, 280
58,901
5,282
45,518
35,904
28, 762
22,993
19,069
15,897
50, 111
26,026
15,311
16,881
8,653
5,294
3,305
2,294
1,580
1,172
3,111
1,170
550
351
391
161
233
85
86
24
21
7
4

$82,448,863
4,443,024
726,766,924
767, 759,194
994, 684,802
869,476, 754
1, 565,976, 794
720, 762,359
664,881,207
1, 200,346, 728
144, 747,153
1, 009,813, 667
80, 798,677
769,885,460
62,186, 507
622,036,943
53,384, 574
498,998,486
50,175,135
431, 736,474
376, 201, 241
330,282,905
286,973,412
257, 269,370
230,371,407
862, 046,184
579,605, 728
418,382,902
580,720,892
384, 515,663
289, 228, 566
213,558,059
171,480,407
133,946,863
110,825,860
374,170,634
200,755,877
122,075, 567
96,184, 525
135,199, 957
71,931,165
138,858,489
72,834,888
105, 036,547
40,862,820
49,529,022
24,827,473
17,014,374
122, 634,419

6,029, 461
34,747 438,624,646 3, 707,509 18,118, 634,941
867
6,151, 563 1,669,864
33,880 432,473,083 2,037, 645

Nontaxable returns. Specific exemptions from normal tax exceed net income.
Classes grouped to conceal net income and identity of taxpayer.
3 See footnote 2 on p. 6.




142, 024
7,976
466,321
442,834
401,907
365, 777
447,656
201,877
152, 771
267, 935
26, 780
184,975
12, 505

Net income

4,426, 050, 636
13, 692,584, 305

80

STATISTICS OF INCOME

TABLE 6.—Individual returns for 19S0 by States and Territories, showing sources
of income and 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

Alabama
Alaska 2
Arizona
Arkansas
California
Colorado
C onnecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois.
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New-Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
__ . .
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
Wrest Virginia
Wisconsin
Wyoming
Total
1

.

Profit from j
sale of real
estate,
stocks,
bonds, etc.,
other than
Partnership: taxed as
capital net
gain from
sale of assets held
more than
2 years

Capital net
gain from
sale of as- Rents and
royalties
sets held
more than
2 years

Wages and
salaries

Business

$57, 821, 922

$13,008, 044

22, 869,161
26, 221,157
655, 969, 209
60, 566, 933
189,281,344
24, 829, 007
139, 865, 683
61, 990, 267
86,112,049
19, 714, 735
13,236 531
977, 825, 980
174, 594, 170
80, 448, 414
54,218,408
75,211,354
81, 577,194
36, 655, 466
174, 208, 420
499. 767, 630
398, 010, 047
148, 697, 775
26, 212, 518
252,100. 526
25, 481, 981
55, 656, 663
8,129,769
26, 207, 090
571,490,806
10, 735, 888
261,252,863
69, 710, 688
14,060,532 '
581.929, 742 |
86, 553,750 j
61, 989,256
814,710, 312
64. 419,964
28. 418,613
14. 730,234
87. 647,132
236,412, 297
27. 512,618
18' 252,739
93, 664,244
135, 495,571
63,816,425
213. 406, 075
12,231,331

2. 752, 637 1,853,387
8,884, 007
1, 514, 470
4, 958,141 1,412,024
9,371, 264
49, 562
245,832,084
92, 476, 644 59, 080, 692 31, 434, 083
25,349,985
7, 282, 699 4, 567, 027 2, 096,124
47,167, 395 ! 14, 693, 416 17,014,118 14, 534, 681
6,132,106
2,421,393
2,473, 800 2,355,111
29,486, 416
8, 273, 488 5, 688, 339 2,215,788
23,530,832
7, 797, 457 5,478,178
2, 468, 296
16,800,122
8,192, 886 3, 493, 842 1, 648,195
5,413,047 I
828, 798 1, 042, 365 1, 021,148
9,459,612
1,921,709
873, 970
196, 594, 026
87, 432,443 51,104,324 42,067, 355
44,820, 474
16,333,522 6,835,018 7, 208, 700
49, 036, 060
13, 797,090 3, 421, 099
819, 721
40,094, 739
12,046.611
952, 334
5, 525,956
21, 239, 815
8, 899, 830 5,013,990
1, 515, 008
21,976,112
10,
570,
868
4,
834,174
1, 932,193
18,668,581
4, 302, 765 3, 520, 564 1,125,021
48, 649,167
7, 709, 703
18. 357, 322 10,853,995
126,919,224
39,854,841. 40, 866, 598 33, 132, 320
89, 590, 422
20, 959, 142
28,
651,
293
26,
588,
228
47, 342, 802
17, 90S, 617 7, 457, 622 3,951,805
8, 779, 494
283, 746
3, 798,315
976, 525
53,697,313
19, 690, 883 11,227,271 12,157,991
9, 848, 661
342, 778
3, 323, 659 1.260,340
32.741,543
10, 293, 477 2. 956, 247 1,047,713
3,167, 648
520, 304
1,245,618
413,109
11,656,010
630, 358
2, 595, 287 2. 239, 632
120,608,048
39,902,351 28, 577, 829 19, 837, 600
7, 521, 080
59, 904
2, 387, 067
986, 897
479,922, 850 312,645,238 146. 393, 092 215816,077
15, 356,157
2,
035,
833
6 278, 134 3, 016, 707
" 553, 793
7.255
2, 342, 490
445, 032
118,839,369 ! 43, 875, 422 28,155,183 37, 459, 957
29, 644, 620 ' 12,814,435
9, 785, 380 6, 254. 759
22, 264, 862
813,718
6,815,819 3, 381,104
249,891, 805
82, 596, 503 57, 900, 769 49, 295, 327
16,025, 355
3,
357, 537
5, 974, 872 4, 624, 764
7, 949, 772
32, 743
2,974,919
1,156, 043
11,122, 190
3,279.051
531, 014
21,675,822
773, 332
11,294,080 4, 202, 931
83, 894, 653
44,816,146 24, 334, 791 11, 468, 265
8, 333, 588
265, 338
2, 051, 082 1,374,297
6,959, 156
346, 422
2, 005, 353 1,540,648
24, 750, 486
10,130,342 4, 545,187 1, 184, 716
49, 921, 214
12,757,898
7, 093,480 5, 365, 970
18, 778,198
6, 737, 571 3,981,476
387, 097
55,184, 610
18,385,929 12, 965, 510 4, 533, 514
6,601,996
1,415, 604
706,028

$7, 404, 067

!, 967, 622

$1, 403, 166

$8, 066, 674
3, 602, 746
4, 790, 353
122,528,002
7, 570, 604
17, 845, 275
2,177, 201
11,159,171
10,163, 536
10,194,589
2. 351, 951
1,679,465
73, 403, 228
17, 080, 653
14, 716, 513
16,386,475
9, 206, 237
12,146, 702
3, 701, 450
17,413,147
30, 002. 396
41, 979, 678
11,589,108
3, 829. 203
26, 699, 025
2, 648, 875
8, 934, 784
889, 099
2, 864, 012
36,012,688
1,985,663
140,179, 562
9,103,890
1,595,345
52, 155, 036
22.109, 781
6^ 542. 254
71, 903. 692
5,687,911
3,472,111
2, 488, 766
9, 700. 063
61,054,016
2, 025, 376
1,564,593
10, 609, 023
13,172, 546
8,412, 956
17,583,004
1,347,018

9, 921, 952, 483 2, 628,056, 629 11, 089, 646, 082 636, 738, 218 556, 392,180 974, 325, 446

For explanation of item, see p. 0.




2

Alaska included in the State of Washington.

81

STATISTICS OF INCOME

TABLE 6.*—Individual returns for 1930 by States and Territories, showing sources
of income and deductions, net income, and net loss for prior ijear—Continued
Sources of income
Interest on
Government Dividends
obligations
not wholly
exempt from corporations
tax

States and Territories

Alabama
Alaska 2
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii ___ __ _
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire._
New Jersey
New Mexico
New York_..
North Carolina
North Dakota
Ohio
Ok inhoma
Oregon
Pennsylvania
Rhode Island
Soutli Carolina
South Dakota
Tennessee. - ._ _ .-_
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsi n
W yoming

$150,106

.

41,
42,
2, 085.
358,
845,
742,
493,
441,
270.
72,
18,
2, 809,
1, 258,
225,
273,
440.
284,
195,
647,
1, 997.
800,
872,
25,
1,412,
102,
120.

. .

Total
1

For explanation of item, see p. 9.




Interest and
other income

$14,686,532 : $1,735,617

$9, 275, 842

4,817,300 |
609, 833
5,104.507 !
857, 080
245,138,259 ' 25, 284, 888
26, 676, 642 i
2,047, 141
141, 572, 350 | 11,644,101
1, 991, 467
39, 529, 752 !
6, 004, 300
31, 920,148 i
4,181, 580
35, 109, 846 :
1,874,671
23, 077, 437 !
12,445,731 ,
1. 063, 272
2. 270, 582 !
212,975
339, 336. 495 i 36,618,068
2, 220, 288
49.508,059
1,628,036
27, 868, 646
1,175,139
14,665, 143
2, 730, 846
34.660,961
1,412,540
22. 147, 176
2. 322, 432
22, 665, 073
86. 435, 696
13,744,565
291. 904, 273 ! 31,827,81.7
9, 702, 530
156,705.568 j
4,371,616
51, 589, 542 !
328, 328
4, 569, 205
95, 187,452
6, 868. 671
5.614,914
349. 273
1,116,951
13.0S5.780

4,617,711
3,956, 893
139, 035,159
14, 706, 272
37,471,545
6, 438, 202
21,705,793
17,158,044
8, 204, 233
2, 410, 324
2, 288, 099
283, 493, 074
14.147,538
18, 897, 458
9,133,505
10,523,878
14, 719,105
14,589,291
40, 973,142
114,516,835
71,654.751
25,250,401
3, 836, 979
36, 790, 953
3,691,936
10,129,152
1,297,150
961,481
3, 208, 381
6, 342, 213
1, 108,217
16,291,773
106, 160, 702
200, 667. 460 22, 838, 976
3, 205, 740
342, 328
2,591,394
467,102,580
1, 134, 430, 593 126.900. 100
4i 595, 455
32,356,322
1. 455! 034
1,614,022 |
2,130,210
99, 047
49,719,704
228, 504, 383 i 14.083,012
10,887,470
24,204,344 I 1, 275. 704
9. 870, 270
11,052,707 ! 1,121,316
431,025,929 I 5S, 484, 482 j 175, 333, 433
15, 909, 338
4,712.208
43, 075, 945
4. 200, 872
803, 542
5,768,417 I
2. 388, 291
178.023
2 491,387 I
10,153.891
2, 575, 100
24, 449. 939
41,832.529
61,95U)69 | 5, 750, 078
3,501,708
7,820. 512 '
389, 066
4. 544, 287
9,404.551
858, 088
13,084.848
30,751.960
3,213,794
20,977,351
29. 789. 299
2. 077, 521
27, 129, 186
I, 147,401
4, 297, 289
67,824, 515
4,690,051
41,582,598
1,999.862
1, 685, 408
281,650

4, 197,303.925
1

429,459,304

1,940,437,638

Total income

$116,579,592
51, 502, 289
56, 763, 408
1, 618, 864, 375
151, 222, 226
492, 069, 674
89,090,814
256,812,457
168,319,406
159, 868, 698
40, 304, 333
31,961,892
2, 090. 684, 305
334, 006. 475
210, 858, 569
154,471,647
169, 442,152
171. 600, 786
107, 746, 635
418, 993.116
1.210,789,885
844,702,111
319, 032, 225
52, 639, 617
515, 832, 673
52,665,124
136. 082, 670
19, 838, 071
70,095,137
1,147, 373, 805
29, 828, 414
5,292,568,131
144,121,166
29, 858, 235
1,158, 557, 600
204, 004, 390
124,014, 138
1,995.494,135
164,071,753
54, 849. 051
37, 234, 045
172. 704, 029
572. 614, 725
53, 338, 267
4.5, 523, 468
192, 245,198
276, 928, 938
135,194, 018
436, 590. 474
26, 305,168
22,412,445,510

Alaska included in the State of Washington.

82

STATISTICS OF INCOME

TABLE 6.-—Individual returns for 1930 by States and Territories, showing^ sources
of income and deductions, net income, and net loss for prior year-—Continued
Deductions

States and Territories

Alabama
Alaska a
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 J e r s e y . .
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

Net loss from
sale of real
estate, stocks,
bonds, etc.,
other than
Net loss
reported for from busitax credit on ness and
partnercapital net
ship
loss from
sale of assets held
more than 2
years

Contributions

All other 3

!1,144,171

$2, 502,041

$15,849,313

$3,183, 557
1,312, 532
1,251,033
63, 589,138
6, 329, 973
32, 563,187
10, 035. 790
8, 780,160
10, 377, 067
5,147,176
1,011,047
434, 936
119,284,097
10, 366, 933
5,187, 692
3, 027, 215
8, 954,429
6,213,826
4,468, 061
] 7, 968, 395
64, 038, 542
39, 847, 575
12,897, 561
746,137
24, 886, 336
1,120,170
2, 718, 414
777, 952
2,439, 056
55, 816,450
332, 282
464, 729, 268
5, 090, 802
379, 506
57, 364, 898
7,211,658
3,117, 260
102, 499, 006
9, 090, 257
1, 310, 399
381, 264
4, 536, 429
13, 995, 229
1,416,079
1, 365, 755
7, 061, 726
7,151, 078
4, 455,160
16,011,920
501, 897

i

__

540,190
700, 027
1,390,108
992, 799
16, 386, 774 17, 761, 373
2, 353, 671
1,115,477
9, 914, 533
2, 532,804
824, 475
1, 904, 073
1,010,438
4,044,875
2,132, 827
2, 749, 968
3, 312,181
1, 493,272
692,652
418, 284
294, 458
257, 524
14,249, 680 41,156, 324
2, 568, 642
6. 320, 670
1, 589, 940
3. 745, 251
2, 295, 309
2. 687, 799
1,823, 041
3, 557, 318
1, 644, 604
2, 697,242
661, 458
1, 892,492
3,165, 914
6, 666,147
5, 827, 465 20, 579, 225
6, 749, 729 15, 599, 594
1, 964,210
5, 825,106
1,107, 988
1, 319,124
3, 411, 020 11,065,044
743,143
472, 889
1,182, 043
2, 270, 772
143,182
243, 915
455,244
1,146, 501
4, 564,497 20, 391, 356
277,803
298, 238
39,165,483 109,119,079
1,818,002
5,049, 527
576, 232
492,149
7,113, 599 24,806,116
3, 896, 967
3,417,428
1,073, 253
1,422, 001
16,050, 974 47,407,225
1, 406,151
3, 310,172
742,101
1, 547, 088
365,050
518, 739
1,243,711
4,128, 959
9,101,320
9,198,283
244, 234
761, 859
333,511
905, 363
1, 449,203
4, 740, 526
1,561,611
2, 793, 900
719, 237
2,568,305
1, 883,142
6, 951, 855
359, 954
237,042

Net income

$93,900, 510

Net loss
for prior
year *

$83,918

42, 775, 084
33, 791
6, 234,456
43,282,986
221,684
9,846,482
190,523, 435 1, 330, 603, 655 3, 016,025
15,627,496
125, 795, 609 269, 358
572, 229
46, 384, 934 400, 674,216
18,418
64, 913,288
11, 413,188
25, 418, 536 217, 558,448
281,655
26,149,150
126, 910, 394 729, 952
21,835,020
128, 081, 049 316, 699
21,605
37,245, 940
6, 996,410
27, 757,374
37, 641
3,217, 600
285, 546, 997 1, 630, 447, 207 4, 058, 983
33, 810, 016 280, 940, 214 368, 214
25, 369, 929 174, 965, 757 294,496
127, 629,176
279,876
18,832,148
135, 098,479
128, 534
20, 008, 885
138,836, 043
534, 309
22,209,071
10,034,117
90, 690, 507 , 92,136
36, 565, 412 354, 627, 248 330, 513
789, 593
110,010,913 1,010,333, 740
668, 391, 038 2, 402, 981
114,174,175
266, 572, 313 243,875
31, 773,035
109, 333
40, 556, 389
8, 909, 979
657, 437
419, 648,187
56, 822,086
82,343
45,495,235
4, 833, 687
238, 942
15, 976, 598 113, 934,843
443
16,688,195
1,984, 827
2,478
60,014, 739
6, 039, 597
109, 868, 653 956, 732,849 1, 225, 338
59,967
24, 970,971
3, 949,120
490,424,195 4,189,130,106 13,097,268
103, 624, 484 450,039
28, 538, 351
25,546
24,476, 992
3, 933, 356
950,397,134 2,050,458
118,875,853
623, 325
157,410, 695
32, 067, 642
283, 979
106,076,107
12, 325,517
209, 222,821 1,620,314,109 2, 336, 872
143, 925
136,571, 363
13, 693,810
56,488
42, 714,132
8, 535, 331
6,713
31,453, 988
4, 515, 004
219,852
140, 422, 521
22, 372,409
448,849, 717 1, 793,285
91,470,176
40,042
45, 369,199
5, 546, 896
4,690
39,259, 341
3, 659,498
357,280
156, 272,484
22,721,259
26, 564, 366 238, 857, 983 471, 337
110, 726,146
142,456
16, 725,170
239, 723
54, 092, 317 357, 657,240
22, 979, 517
74, 667
2; 226, 758

1,232,776,310 172,537,519 424,770,746 2,463,725,994 18,118,634,941 39,920,711

8
3
4

Alaska included in the State of Washington.
Includes "taxes paid" and "interest paid" and other deductions. (See Tables 8 and 8A.)
This item appears in Tables 1 and 2 of Statistics of Income for 1929 and earlier years. The figures
exclude in all years amounts for net incomes under $5,000.




83

STATISTICS OF INCOME

TABLE 7.—Individual returns for 1930 by net income classes, showing sources of
income and 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
(Thousands of dollars)

Wages and
salaries

Business

Partnership l

$5, 514,346,298 $1,412,604,477
Under 5 (estimated)
210,800, 635
757,905,457
5 under 6 . . .
._
_ _ _ _
153,354, 785
518,821,960
6 under 7
119,889, 609
397,872,489
7 under 8
93,869, 763
302,392,983
8 under 9
.
77,077,640
256, 262,875
9 under 10
58, 256, 651
193,410,213
10 under 11
48,254,198
165, 705,920
11 under 12
40, 946,497
138,080,773
12 under 13
34, 958,183
122,967,234
13 under 14
28,839, 233
109,029,812
14 under 15
102,082, 660
374,579,047
15 under 20
56, 743, 582
224,621,237
20 under 25
38,944, 538
148,820, 729
25 under 30
44, 067, 590
182,810,960
30 under 40
26,379,351
107, 737,807
40 under 50
17,688,781
72,113,546
50 under 60
13,029, 750
53, 694,426
60 under 70
7,889,416
39,483,378
70 under 80
5,414,194
27,982, 255
80 under 90 ._
4,
264,851
21,556,824
90 under 100
15,681,191
65, 454,755
100 under 150
6,366,196
30,
259,164
150 under 200
2,832,054
17,464, 230
200 under 250
2,180,119
12,316,468
250 under 300
1,046,709
16, 044, 838
300 under 400
. _
1,851,078
7,170,438
400 under 500
1, 914, 083
17, 511, 596
500 under 750
499,393
3,455,
894
750 under 1,000
289,437
7, 627, 487
1,000 under 1,500
3,103,
849
1,500 under 2,000
_.
505,309
2,000 under 3,000
_
5,186,850
34,361
3,000 under 4,000
289, 573
4,000 under 5,000
_
5,624
5,000 and over
_
_
5, 365,809

$302,715,459
74,854,130
60,029,288
51,143, 955
41,727,326
37,068,160
29,231,359
27,296,877
23, 748, 238
21,217,610
18,998,502
73,481,683
49,886,618
35,635,825
48,248,934
34,298,459
27, 050,942
16,825,683
15,351,553
14,353,804
9,742,464
28,291,068
13, 967, 636
9, 483, 279
7,467,819
6, 634,085
3,906,338
2,384, 580
2, 691, 589
310,693
1,363,849
111, 543

2,628,056, 629

Total

_

9,921, 952,483

i For explanation of item, see p. 9.




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

126,734

$109,085,305
31,585,422
27,822,007
27,129,734
25,011,141
23,762,379
20,553,589
17, 530,193
16,935,075
15,804,825
14,196,353
59,117,080
47,326,428
34,439,863
52,223,121
30,027,324
17, 745, 590
9,859,106
6,466,989
4, 501, 660
4,216, 088
11,463,562
6,467,441
2,391,734
1,602,568
3,093, 582
2,179, 003
2,926, 773
1,116,419
3, 748,082
2,811,346
3,518,368
94
40, 202
39,772

$4,285,274
9,285, 673
16,474,618
18,406,869
18, 236,752
17,240,762
17,449,688
63,887,781
47, 758,193
35, 777, 534
25,248,493
41,573,301
25,577,775
45, 761,616
32, 614,534
34,491,380
8,511,505
16,193,898
2,127,736
2, 705,984
72,782,814

1,089,646,082

636, 738, 218

556,392,180

84

STATISTICS OF INCOME

TABLE 7.—Individual returns for 1930 by net income classes, showing sources of
income and deductions, net income, and net loss for prior year—Continued
Sources of income
Net income classes
(Thousands of dollars)

Rents and
royalties

Under 5 (estimated). $494,924, 553
60,421, 577
5 under 6
45, 772,520
6 under 7
37,061,053
7 under 8
30, 768, 918
Sunder 9
25,913,163
9 under 10
20,721,765
10 under 11
17,882, 618
11 under 12
15,134,490
12 under 13
13 under 14
_ 14,056, 718
11,427,092
14 under 15
44,488,911
15 under 20
29,300, 276
20 under 25
19,848, 323
25 under 30
26,821, 861
30 under 40
15,994,389
40 under 50...
10, 821, 527
50 under 60
7, 516, 739
60 under 70
6, 041, 769
70 under 80
4, 021, 877
80 under 90
.._
2,913, 672
90 under 100
10,104,921
100 under 150
4, 645, 703
150 under 200
4, 296, 548
200 under 250
917, 399
250 under 300
3, 808, 875
300 under 400
1,158, 444
400 under 500
2,973, 808
500 under 750
851, 638
750 under 1,000
1,178,997
1,000 under 1,500
2,147, 997
1,500 under 2,000
324, 942
2,000 under 3,000... _
15, 253
3,000 under 4,000
4,000 under 5,000 . .
5,000 and over
47,110
Total
1

974, 325, 446

For explanation of item, see p. >




Interest on
Government Dividends on
obligations
stock of douot wholly
mestic corexempt from
porations
tax

$1,810,194
1,516,159
1, 575, 029
1,169,947
1, 294,173
5, 046,834
4, 085, 202
2,925, 568
4,083, 770
2, 639,491
2, 007, 310
1, 288, 324
970,125
698,989
567, 584
1, 690, 028
1,530, 031
1, 083, 330
385, 504
275, 561
183, 979
307, 353
74, 514
69, 992
822,117
10, 463
6,170
5,596
10, 268

Interest and Total income
Fiduciary l other
income

$488, 648,239 $91,059,272
123,927,794 20,588,011
118,970,054 18,466,906
112,680,911 16,230, 536
109,512,834 14,858,897
108,063,517 14,078, 751
89,400,198 11, 740,027
82,452, 509 11,417, 773
78,453,322 10,179,147
8, 987,861
74,834,942
8, 731,158
69, 986,899
302,942, 797 34,529, 931
234, 564, 001 25, 710,928
178,447,126 21,561, 733
280, 223, 768 30, 266, 007
190,776,044 20,146, 984
157, 447, 728 15, 700,925
9, 407, 326
117, 572, 205
7, 066, 663
101, 681, 472
5, 379, 815
84, 714, 241
3, 832, 333
66, 359, 988
238, 099, 831 11, 921, 501
4,831, 261
136, 693, 543
1, 945, 013
77, 535, 096
1, 578,049
61,988, 905
2, 691,028
86, 792, 745
556, 069
46, 405, 497
1, 684,909
97, 758,450
2, 067,402
50, 732, 202
1, 849, 668
71, 694,140
153, 867
27, 877, 377
199, 059
33, 340, 288
40, 494
23,970, 997
16, 728, 761
56, 025, 504

$792,245,329 $9, 205, 628, 932
97, 250, 659 1,377,333, 685
81, 296, 799 1, 024, 534,319
833,035, 507
71, 027,220
680, 579,166
62,437,304
598,072,140
55,845, 655
470,864, 239
45, 740, 243
411,830,312
39, 774, 065
360,472,624
35,420,053
324,648,458
30, 651,138
292,390,123
29,886,901
110, 547, 096 1,106,816,039
750, 082,454
77,844,182
535, 712, 260
55,088, 555
748, 978, 857
75,947, 572
486,036, 053
48, 750, 531
373,155, 378
36,104, 411
273,986, 874
26, 386,446
223, 548, 717
20, 360, 600
179, 599, 436
15, 291,839
143, 924, 991
13, 021, 499
484, 348, 697
37, 754,059
270, 564, 875
18, 045, 707
162, 329, 272
9, 520, 454
121,427, 598
7, 742, 274
171, 863,089
9,902, 365
93, 458, 501
4, 469,880
180, 744, 846
7, 521, 678
99, 619,420
5, 515,835
126, 784, 808
5, 524, 932
49, 595, 377
2, 803, 470
56, 082,901
1,879, 031
34, 094, 060
2, 712,105
20,220, 064
449,948
140, 081, 438
5, 677,803

38,133, 605 4,197, 303, 925 429, 459, 304 1,940, 437, 638 22, 412, 445, 510

85

STATISTICS OF INCOME

TABLE 7.—Individual returns for 1930 by net income classes, showing sources of
income and deductions, net income, and net loss for prior year—Continued
Deductions
Net loss from
sale of real
estate, stocks
Net income classes
bonds, etc.,
other than
Net loss
(Thousands of dollars) reported for from busi- Contributions
tax credit on ness and
capital net partnership
loss from sale
of assets held
more than 2
years

Net income
All other 2

Net loss
for prior
year 3

$285, 654, 869 $67,318,947 $138, 552, 321 $1,116, 556,146 $7, 597, 546, 649
Under 5 (estimated)
22, 571, 618
146, 655, 901 1,154, 560, 820 $1,155, 231
46, 859, 727
6, 685, 619
5 under 6
17, 081, 564
109,015,117
850, 684,137 1, 427,165
42, 237, 676
5, 515,825
6 under 7
13,947,128
91,162, 462
684, 223, 450 1, 337,146
38, 611,154
5, 091, 313
7 under 8
11, 623,127
76,939, 700
552, 383, 060 1, 318, 651
35, 642, 652
3, 990, 627
8under9
10, 223, 061
66,945, 241
481,911, 609 1,154, 550
34, 728, 725
4, 263, 504
9 under 10
984, 621
8, 074, 021
52, 437, 937
376, 201, 241
30, 869, 512
3, 281, 528
10 under 11
7, 264, 954
45, 028,169
330,282,905 1, 009, 288
25, 955,119
3, 299,165
11 under 12
918,888
6, 461,131
40,184, 487
286,973, 412
24,425, 649
2, 427,945
12 under 13
921, 290
5, 997, 842
35, 459, 346
257, 269, 370
23, 852, 617
2, 069, 283
13 under 14
805, 560
5, 245, 027
31, 073,438
230, 371, 407
23, 656, 912
2, 043, 339
14 finder 15
20, 680, 557
123, 267, 857
862, 046,184 3,143, 295
92, 620,934
8, 200, 507
15 under 20
14, 735, 375
82, 337, 432
579, 605, 728 1, 841, 981
66, 568, 329
6, 835, 590
20 under 25
10, 841, 945
55,863,175
418, 382,902 2, 257, 447
45, 563, 212
5, 061, 026
25 under 30
16, 046, 355
76, 075, 360
580, 720,892 2,756,911
69, 437, 380
6, 698, 870
30 under 40
11, 088, 505
46, 793, 731
384, 515, 663 2, 095, 455
39, 248, 294
4, 389,860
40 under 50
9, 259, 276
36, 870, 868
289, 228, 566 1, 485, 233
34, 247,188
3, 549, 480
50 under 60
6,969, 050
25, 846, 048
213, 558,059 1, 048, 585
25, 063, 901
2, 549, 816
60 under 70
768, 273
6, 044, 290
21, 299, 653
171, 480, 407
22, 451, 890
2, 272, 477
70 under 80
348, 326
4, 606,101
17,915, 689
133,946, 863
19 914,186
3, 216, 597
80 under 90
725,159
3, 935, 203
13,154, 683
110,825, 860
14, 581, 964
1, 427, 281
90 under 100
13, 781, 674
41, 204, 841
374,170, 634 1,997, 098
50, 040, 699
5,150,849
100 under 150
7, 755, 614
23, 274, 575
200, 755, 877 2,038, 641
34, 914, 560
3, 864, 249
150 under 200
990, 754
4, 753,950
15, 414,812
122,075, 567
17, 666,935
2, 418, 008
200 under 250
596, 500
3, 860, 040
7, 611, 762
96,184, 525
12, 918, 871
852, 400
250 under 300
651, 559
5, 807, 261
13, 407,127
135,199,957
15, 366, 073
2, 082, 671
300 under 400.
3, 222, 344
6, 381, 797
71, 931,165 1,123, 895
11,219,996
703,199
400 under 500
6, 099,909
12,878, 541
138,858,489 2, 515,136
21,129, 797
1, 778,110
500 under 750
3, 566,157
8, 643, 639
72,834, 888 1, 649,146
13,115, 738
1, 458, 998
750 under 1,000
4, 465,834
10, 629, 509
105,036, 547
5,152, 019
1, 500,899
1,000 under 1,500
2, 429, 887
4, 014, 472
40,862,820
1, 646, 460
641, 738
1,500 under 2,000
854,927
2, 097, 903
1,950, 355
49, 529, 022
2, 476, 092
29,529
2,000 under 3,000
3, 902, 550
2, 983, 878
24,827, 473
1, 882, 477
497,682
3,000 under 4,000
173, 509
469,978
17, 014, 374
1, 194, 502
1, 367, 701
4,000 under 5,000
11, 605, 663
3, 978, 268
122, 634, 419
1, 860, 201
2,887
5,000 and over
..

Total

1, 232, 776, 310 172, 537, 519

2
3

424, 770, 746

2, 463, 725, 994 18,118, 634, 941 39,920,711

Includes "taxes paid" and "interest paid" and other deductions. (See Tables 8 and 8A.)
This item appears in Tables I and 2 of Statistics of Income for 1929 and earlier years. The figures exclude, in all years, amounts for net incomes under $5,000.




86

STATISTICS OF INCOME

TABLE 7A.—Individual returns for 1930 on Form 104-0 with no net income, by

deficit classes, showing sources of income and deductions, and deficit
[For text defining items and describing methods of tabulating and estimating data, see pp. 1-4]
Sources of income

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
_.
Not classified by size of deficit.
Total

Wages and
salaries

Business

Partnership i

Profit from
sale of real
estate, stocks,
bonds, etc.,
including
capital net
gain from sale
of assets held
more than 2
years

$109,215,627 $33, 537, 767 $20,908,855
51, 478, 963 10,774,801
7,139,811
53,679,013 12, 694,674
11,102, 459
6,704,634
27,408,470
5,427,964
5, 464, 684
18, 250, 201
2,851, 996
2, 206, 307
6,912, 517
771, 324
1, 942, 082
6,635,012
1, 217, 455
657, 799
2, 544, 236
380, 704
425,152
1,699,106
173,626
120, 507
402, 524
142, 884
587,446
1,723,933
5, 501, 274
283, 726,943 69,697,128 57, 259, 736

$14, 956, 094
6, 338, 557
16, 733, 486
6,923,113
8,078, 628
4,811,844
2, 306, 811
2, 047, 663
1, 537, 701
3, 330, 309
1. 070, 526
68,134, 732

Sources of income
Deficit classes
(Thousands of dollars)

I
Interest on
Govern- Dividends
ment
oblion
stock
of
Rents and gations not domestic
Fiduciary^
royalties
wholly
corporaexempt
tions
from tax

Under 5
5 under 10

$52, 499, 474 $1, 348, 286 $85,600, 745
_
15,909,739
880,460 48,074, 756
10 under 25
15,178, 329 1, 251,168 80, 571, 855
25 under 50
7, 521, 895
667, 214 52, 427, 522
50 under 100
4,894, 548
660, 723 60, 909, 649
100 under 150
1, 623, 216
313,857 24, 455, 236
150 under 300
304, 296 27, 377,156
1, 663,129
300 under 500
98, 713 15, 811, 864
491, 557
500 under 1,000
49,998 13, 049, 565
63, 860
1,000 and over
3,637 17, 330, 064
429, 549
Not classified by size of deficit. 3,184,670
159, 787 9, 379,138
Total
103, 459, 966
5, 738,139 134, 987, 550

$5, 568,302
2, 430, 961
4, 577, 704
2, 399, 489
1, 617,065
973,674
849, 794
508,657
451, 032
104, 568
361, 973
19, 843, 219

Interest
and other
income

Total
income

$42,328,537 $365,963,687
158,053, 983
15, 025, 935
31, 214,028 227,002, 716
133,045, 873
23, 565, 572
18, 332, 309 121, 059, 803
49,673, 058
7, 605,083
49, 348, 300
7, 052, 565
26,386, 437
3,845, 244
21, 255, 517
3,805, 477
26, 330,177
4, 466,135
2b, 263, 513
4, 294, 766
161, 535, 651 1, 204, 383, 064

Deductions
Net loss from
sale of real
estate,
stocks,
Deficit classes
bonds, etc.,
Net loss
including
busi- Contribu(Thousands of dollars) capital net from
All other *
ness and
tions
loss from sale partnership
of assets held
more than 2
years
Under 5
$198, 924, 339 $119,455,945
5 under 10
130,630, 326 70,364, 532
10 under 25
247, 936, 325 95,260,187
25 under 50
190, 482, 546 63, 045,175
50 under 100
177, 300, 346 54, 215, 229
100 under 150.
93, 522, 287 31, 517,498
109,
202,497 43,140, 871
150 under 300
300 under 500
56,680, 369 28, 239, 849
500 under 1,000
42, 625,189 21, 816, 095
1,000 and over
36, 735, 736 32, 234,170
Not classified by size of
deficit
23,103, 341 10,733,695
Total
1, 307,143, 301 570,023,246
1
2

$5, 724, 481 $196, 529,811 $520, 634, 576
2,162, 346 110,162,741 313, 319,945
3, 909, 425 143,048,946 490,154, 883
1, 665, 502 96,680, 055 351, 873, 278
1,121, 880 99,926, 798 332, 564, 253
445,893 39,120, 925 164,606, 603
703,033 48, 722, 308 201, 768,709
196, 882 27, 958, 245 113, 075, 345
88,589,847
222, 907 23, 925, 656
39, 771 43, 425,426 112, 435,103
437,630

16, 629, 750

Deficit

Total

$154,670,889
155, 265, 962
263,152,167
218,827, 405
211, 504,450
114,933, 545
152, 420, 409

54,812,918
28, 549, 405
20, 538, 252
850,039,163 2, 743, 835,460 1, 539, 452, 396.

For explanation of item, see p. 9.
Includes "taxes paid" and "interest paid" and other deductions. (See Tables 8 and 8At)




67, 334, 330
86,104,926

87

STATISTICS OF INCOME

TABLE 8.—Individual returns for 1930 of net income of $5,000 and over, by States
and Territories, showing taxes paid other than Federal income tax, and interest
paid
[For text defining items, see pp. 15-16]
Taxes paid other than Federal income tax i
States and Territories
Total

Reported in Reported
deductions in business
from total deductions
income

Interest paid

Total

Reported in Reported
deductions in business
from total deductions
income

Alabama
Alaska 2
Arizona...
Arkansas
California
Colorado
Connecticut.
Delaware. _
District of Columbia
Florida
Georiga
Hawaii..
Idaho
Illinois
Ind iana
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
Oklahona
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas..
Utah
Vermont
Virginia
Washington
West Virginia..._
Wisconsin
_
Wyoming.

$1, 919,340

$1, 748,110

$171, 230

$3, 555, 633

$3, 360,

1, 027, 077
909,183
31, 853, 851
2, 630, 820
8, 640, 563
3, 423, 984
4, 793, 597
3, 703, 863
3,187, 769
1, 387, 648
421, 941
26, 085, 295
5, 751, 928
3, 877, 717
3,182, 332
3, 592, 653
2, 551, 048
2, 376,160
6, 510, 700
37,129, 023
18, 853,176
5, 929, 145
1, 221, 772
10, 372, 624
834, 62!
2, 570, 550
436, 631
1, 502, 551
20, 209, 793
453, 803
122, 646, 9S9
3, 398, 691
397, 457
18, 913, 242
4, 370, 470
2, 332, 687
34,800, 657
3,143, 640
996, 471
651, 770
3, 026, 226
10, 075, 545
743, 420
1, 012, 226
4, 067,108
3, 741, 397
2, 259, 669
10, 264,164
394, 428

832, 355
826, 593
26, 729. 342
2,133,423
8,100, 617
3, 345, 778
4, 463, 726
3, 422, 729
2, 910, 807
1, 255, 729
247, 731
23, 925, 925
4, 890, 737
3,164,106
2, 304, 042
3, 194, 979
2, 262, 469
1, 998, 604
5,853,116
35, 232, 334
17, 463, 979
5, 343, 922
1, 000, 282
9, 681, 730
502, 050
1, 860, 620
371,113
1, 277, 074
18, 683, 829
315, 659
118, 938. 907
3,147, 563
310, 255
17, 509, 316
3, 678, 262
1, 939, 577
31, 397, 948
2, 873, 013
895, 985
478, 080
2, 746, 312
8, 690,162
625,129
822, 015
3, 625, 356
3, 203, 778
1, 960, 554
9, 528, 627
222,194

194, 722
82, 570
5,124, 509
497, 397
539, 946
78, 206
329,871
281,134
276, 962
131,919
174, 210
2,159, 370
861,191
713,611
878, 290
397, 674
288, 579
377. 656
657, 584
1, 896, 689

1,046,455
1,168, 960
43, 093, 545
3,188, 411
14, 554, 273
4, 348, 406
6,434,711
4, 550, 374
5, 081, 793
2,134, 257
399, 737
60, 065, 437
6, 964, 973
4, 991, 537
3, 011, 861
4, 891,416
4, 256, 767
2, 772. 992
9, 841, 558
25. 772, 087
29, 879, 783
7,121, 079
1, 019,189
14, 395, 973
1, 231, 396
3, 286. 444
394, 960
1, 362, 616
31, 681, 493
628. 930
145, 365, 666
5, 268, 356
347, 377
34, 147, 532
5, 590, 644
2, 616, 651
65, 898, 784
3, 502, 068
1, 248, 937
548,153
5, 215,486
15,197, 525
1, 384, 938
939, 715
5, 528, 262
5,172, 338
4,101,454
10, 229, 352
433, 922

891,fiu7
1, 005, 979
38,193, 345
2, 722, 846
13,875, 366
4, 229, 907
6,013, 421
4, 292, 352
4. 723, 381
2, 025, 547
287, 651
56, 954, 669
6, 363, 409
4, 313, 860
2, 405, 737
4, 515, 951
3, 971, 838
2, 509, 468
9, 089, 435
24,195, 452
28, 356, 215
6, 607,161
850, 853
13, 608, 336
1,031,832
2, 757, 668
346, 616
1,194,156
29, 717, 217
472, 514
138, 387, 224
5, 063, 625
283, 926
32, 759, 402
5,064, 718
2, 251, 214
61, 219, 438
3, 205, 385
1,110, 038
454, 918
4,856, 846
13, 764,112
1, 259, 737
794, 693
5, 061, 396
4, 546, 387
3,841,124
9, 521, 742
299, 337

Total _

444, 577, 395

407, 996, 443

36, 580, 952

1,389,197
585, 223
221, 490
690,894
332, 571
709, 930
65, 518
225,477
1, 525, 964
138, 144
3, 708, 082
251,128
87, 202
1,343,926
692, 208
393,110
3, 402, 709
270, 627
100, 486
173, 690
279, 914
1, 385, 383
118, 291
190, 211
441, 752
537, 619
299, llo
735, 537
172, 234

$195,131.
154, 798
162, 981
4, 900, 200
465, 565
678, 907
118, 499
421, 290
258, 022
358,412
108, 710
112.086
3,110, 768
601, 564
677, 677
606, 127
375, 465
284,929
263, 524
752,123
1, 576, 635
1, 523, 568
513, 918
168,336
787, 637
199, 564
528, 776
48, 344
168,460
1, 964, 276
156,416
6, 978,442
204, 731
63, 451
1,388,130
525,896
365,437
4, 679, 346
296, 683
138, S99
93, 235
358, 640
1, 433,413
125, 201
145, 022
466,866
625, 951
260, 330
707, 610
134, 585

615, 864, 209 574, 629, 633 41, 234, 576

1 Excludes also certain income taxes paid foreign countries* (See p. 9.)
2
Alaska included in the State of Washington.




502

88

STATISTICS OF INCOME

TABLE 8A.—Individual returns for 1930 of net income of $5,000 and over, by net
income classes, showing taxes paid other than Federal income tax and interest paid
[For text defining items, see pp. 15-16]
Taxes paid other than Federal income tax i

Interest paid

Net income classes
(Thousands of dollars)
Total

Reported in Reported
deductions in business
from total deductions
income

$49, 825, 046 $43, 012, 632
5 under 6
32, 458, 554
37,184, 928
6 under 7
26, 206, 282
29, 986, 780
7 under 8
22,102, 644
24, 879, 037
8 under 9
19,197, 266
21, 545, 938
9 under 10
14, 755, 217
16, 603, 579
10 under 11
12, 921, 684
14, 354, 639
11 under 12
11,149, 277
12,
424,
008
12 under 13
10,186, 662
11,122,514
13 under 14
9, 002, 544
9, 899, 765
14 under 15
36,804. 735
39, 707, 608
15 under 20
23,
900, 926
25,
423,
426
20 under 25 _
. . .
16, 487, 736
17, 550, 915
25 under 30
23,
628, 198
24,
838,
404
30 under 40
15,185,154
40 under 50 .
_ . _ _ _ . _ . _ 15, 910, 596
11,169,122
11,
559,
250
50 under 60
8, 396, 409
8, 713, 272
60 under 70
6, 842. 242
7,122,075
70 under 80
6, 338, 537
6, 514, 954
80 under 00
4,
889, 085
5, 013, 269
90 under 100 .
14, 625, 304
14, 951, 297
100unoer]50
7,
717, 111
8, 042, 804
150 under 200
4. 942, 748
5,013,133
200 under 250
3,094,915
3,136, 364
250 under 300
5, 150,214
5 210,081
300 under 400
2, 340, 591
2, 405, 503
400 under 500
4, 328, 566
4, 3S4, 052
500 under 750
2, 402, 795
2, 437, 661
750 under 1,000
_ _
3, 445. 006
3. 4(50, 803
1,000 under 1.500
1, 620, 457
1, 637, 298
1,500 under 2,000
1, 257, 574
1, 257, 574
2,000 under 3,000
858. 977
8G9,
495
3,000 under 4,000
210,603
210, 663
4,000 under 5,000
1,366,616
1,380,664
5.000 and over
Total
1

444, 577, 395

407, 996, 443

$6, 812, 414
4, 726, 374
3, 780, 498
2, 776, 393
2, 348, 672
1, 848, 362
1, 432, 955
1, 274, 731
935, 852
897, 221
2, 902, 873
1, 52?. 500
1,063,179
1, 210, 205
725, 442
390,128
316, 863
279, 833
176, 417
124, 184
325, 993
325. 693
70. 385
41.449
59, 867
64. 912
55, 486
34, 866
15. 797
16,841

Reported in
deductions Reported
from total in business
deductions
income

$70,218,194
54, 951, 683
44, 539,029
37, 051, 671
33, 203,406
25, 690, 233
21,943,224
19, 653, 214
17, 555. 087
14, 666, 807
58, 255, 454
36, 569. 338
24. 723. 249
32, 904, 887
19, 459, 283
14, 578, 233
10, 829, 221
9,009,516
7, 337,178
4, 456,190
10,126,400
9, 302,123
5, 489, 203
2, 583, 908
5, 548, 488
2, 270, 320
5,276,218
4. 105,130
2, 398, 830
1,162,900
288, 598
1, 703, 852
141, 549
1,025.401

$62, 643, 206
49, 519,196
40, 321, 055
33.881,211
30, 516, 953
23, 740, 743
20, 413, 440
18, 260,165
16,400, 667
13,711,907
55,157, 684
34,867,150
23, 669, 490
31, 522,157
18, 689, 221
14,183, 051
10, 462, 032
8,786,617
6,816,901
4, 355.197
15. 772, 497
8, 808, 678
5, 457, 584
2, 571, 050
5, 532, 345
2,101,309
5, 092, 327
3, 935, 837
2, 398, 830
1, 162,114
288, 598
1, 763, 852
141,549
1, 625, 014

30,580,952 I 015,804,209

574, 629, 633

10,518
14. 048

Excludes also certain income taxes paid foreign countries,




Total

(^ee p. 9.)

$7, 574, 988
5, 432, 487
4, 217, 974
3,170, 460
2, 686, 453
1, 949, 490
1, 529, 784
1, 393, 049
1,154, 420
954, 900
3, 097, 770
1, 702,182
1, 053, 759
1, 382. 730
770, 062
395,182
367,189
282,899
520, 277
100, 999
353, 903
553, 445
31, 679
12,918
16,143
115,017
183, 891
229, 293
786

447
41, 234, 576

89

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years
[For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4]
ALABAMA
Tax >efore tax credits

Number
of re- Net income
(Thousands of dollars) turns
N e t income classes

U n d e r 1 l (est )
Under 1 (est )
1 under 2 l ( e s t )
1 under 2 (est )
2 under 3 * (est.)
2 under 3 (est )
3 under 4 ! (est.)
3 under 4 ( e s t )
4 under 5 * (ost«)
4 under 5 (est*)
5 under 6 *
5 under 6
6 under 7 *
6 under 7
7 under 8 l
1 under 8
8 under 9 i_
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 SO
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 5,0005 000 and over
Classes grouped 2_._ ___
Total
S u m m a r3y for preceding
years:
1909
19 9 8
]9<>7
19°6
1925
19°4
1923
19'>2
1921
19i;)0

1,097
52
3,423
2 021
2, 513
2, 095
3 269
1,300
1 031
1, 670
175
1,024
63
611
42
439
22
331
31
227
212
130
100
95
65
241
97
60
73
27
23
9
13
4
4
9
4
2
1

Surtax

tax

$632, 879
23, K99
5,369,212
3, 488, 529
6,266,414
5, 068, 515
11,469,049
4,613,305
4 474 183
7, 498, 762
945, 304
5, 616, 031
407 354
3,961,419
313, 292
3,293,011
185.519
2,812,095
294, 887
2 150 134
2,221,812
1 493 209
1, 253,380
1 277 367
943,909
4,159 073
2,143.613
1 641 524
2,482, 547
1,201,199
1, 269,464
576, 861
977. 016
336 904
377 085
1 064 729
677 280
(2)

_

$302

$226

$76

6, 083

8,110

2,027

20,169

26, 892

6 723

17,211

22, 949

5, 738

19 433

25,911

6, 478

18,783

24,203

17,925

22,446

4, 521

17, 000

21.0*0

4, 080

18, 788

22, 496

15 573
19, 249
14, 637
13,583
15, 342
13,127
82, 353
58, 316
69, 955
124,844
74,948
107,328
53, 013
92, 952
36 484
48 884
132,854
108 423
(2)

19 099
22,241
15,604
13,283
14,977
11,857
65, 859
33 259
34* 152
40, 059
19,138
23. 571
9, 297
7,714
3, 577
9 5'?7
8, 348
14.023
(2)

1

5, 420

3. 708
:
$1,011
1,928
2.417
3.518
3, 222
29,205
31 884
40, 707
89,627
60,724
77, 340
43,361
78, 949
26, 423
31.944
96, 077
70, 907

3, 526
4, 003
2, 895
2, 117
3, 153
1,952
12,711
6 827
4, 904
5, 178
5. 093
3, 229
1,079
3, 598
807
1,463
613
1,212
2
()

$336
1,885
9, 782
1,854
11,320
7,291
8, 876
29, 042
24, 705

(2)

(z)

(2)

25 per
cent of 12>-_ per
tax on cent on
earned capital
rot in- net loss
come

\2x/2 per
cent on
capital
i.et gnin

Tax
Normal

Tax credits

$1, 706
136
420
1,433

(-0
1

!
_.
- ..

_
1

919,695

136,101

4.123

75, 060

57, 624

706

22, 605

93,900,510

1, 353, 584

544, 097

764, 304

152,715

103.837

25, 818
26, 891
27,992
28, 540
26, 278
47 591
51, 049
43', 612
43 009
52, 984

122, 569,172
142,167,220
133,224,614
136, 523, 003
130, 024, 575
159 918 982
159,064,390
126,908,473
117 108 806
156,604,933

For footnotes, seep* 138.




2, 087, 718
4, 035, 792
2,455,166
2, 449,196
2,326,213
2 771 221
2, 840, 975
2, 892, 298
'>• 713 826
4, 482.805

3, 695

1

i
|

J

_ .-

.

90

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
ARIZONA
Tax before tax credits
Net income classes
(Thousands of dollars)

dumber
of re- Net income
turns

Under 1 * (est.)
Under 1 (est.)1 under 2* (est.)
lundei 2 (est.)
2 under 3 * (est.)
-2 under 3 (est.)
3 under 4 i (est.)
3 under 4 (est.)
4 under 5i (est.)
4 under 5 (est.)--5 under 6 *
5 under 6
fi under 7 1
6 under 7
-7 under 8 i
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
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'
Total.
Summary for preceding
years: 3
1929
1928
1927
1926
1925
1924
1923
__.
1922
1921
1920

416
8
1,217
1,345
978
1,085
1,277
726
460
1,053
74
595
27
374
19
267
11
173
9
90
56
51
46
41
30
75
26
10
22
10
1

$231,251
4,230
1,875,616
2,365,170
2,417,451
2, 543,326
4,486,920
2, 581,107
2,003,710
4, 726, 548
396,449
3, 248, 532
172,479
2,402,165
144,229
1,992,196
93,366
1,464,474
85,664
849, 583
589,252
584, 203
572,303
552,701
432, 941
1,289,929
589, 398
273, 229
750,569
456, 084
(2)

4
5
3
3

290, 866
429,366
292,120
376,288

Tax
Normal
tax

Surtax

12K per
cent on
capital
net gain

Tax credits
25 per
cent of
tax on
earned
net income

$27

$36

$9

4,273

5,697

1,424

8,914

11,885

2,971

8,170

10,893

2,723

14, 336

19,115

4,779

13, 731

17, 693

3,962

13,679

16,797

3,118

13,972

16, 778

2,806

12, 604

14,737

2,133

8,146
6,058
6,981
8,003
10,472
8,098
32,981
22,953
11,411
37,919
33,200
(2)

9, 357
6,526
7,117
7,714
10,183
7, 679
26, 380
15,406
5, 002
14,206
9,231

27,478
45,167
30,429
60,929

3,103
154
334
11,105

$294
722
1,118
1,428
1,461
9,028
9,461
6,689
27,330
22, 558

$428
2,041

1,211
762
858
829
1,139
1,042
2,427
1,914
280
3,703
630

16,233
14,512
9,945
50,238

8,153
30, 510
20,173

11
9
23
414

2

(2)

(2)

(2)

(2)

(2)

(8)

1

(2)

(2)

(2)

(2)

(2)

(2)

1,208,369

144, 348

2,649

13, 728

128,005

34

42,775,084

584,279

249, 777

184, 745

189,310

39,211

12,448
11, 527
11,059
10,509
10,104
21,301
22,899
20, 079
18,477
24,812

60,788,434
58,368,659
45,837,158
41,716,578
41,382,939
58,273,049
59, 526,474
48,459,738
48,310,197
67,280,486

1,113,774
1,600,308
697,800
498,896
544,953
511,987
603,100
687,026
516,637
1,325,905




$342

(2)

10, 590

For footnotes see p . 138.

2H per
cent on
capital
net loss

342

91

STATISTICS OP INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
ARKANSAS
Tax before tax credits
Number
of re- Net income
(Thousands of dollars) turns
Net income classes

Under l i (est.)
Under 1 (est.)
1 under 2i (est.)
1 under 2 (est.)
2 under 3i (est.)
2 under 3 (est.)
3 under 4i (est.)
3 under 4 (est.)
4 under 5i (est.)
4 under 5 (est.)
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 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 under 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 3 0 0 - . 300 u n 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
4 000 u n d e r 5 000
5 000 a n d over

-

913
23
2,141
1,046
2,019
745
1,909
490
582
821
94
485
35
314
27
210
22
130
10
89
65
52
32
35
28
91
36
20
13
4
5
1

Surtax

$178

$45

4,364

1,091

6,953

9,272

2, 319

4,846

6,461

1, 615

7,643

10,190

2,547

9,197

11, 796

2, 599

9,163

11,288

2,125

8,617

10,443

1, 826

7,194

8,540

1,346

6,184
5,956
6,915
4,860
5,644
6,584
37, 231
25,114
19, 247
19, 718

7,583
6,752
7,139
4,825
5,255
6,491
29, 653
15, 336
8,254
6,027

$334
761
808
1,224
1,374
11,316
11, 933
12, 759
14,009

1,399
1,130
985
773
835
1,281
3,738
2,155
1,766
318

270, 742

15, 562

2,525

13, 644

607

1
1

8

(2)

(2)

1

(2)

(2)

- . . 12,490

(2)

(2)

_

15,813
16,660
17,331
19, 363
20,597
35,484
35, 788
32,072
_ 33,830
38,113

For footnotes see p. 138.

133873—32




7

12H per
cent on
capital
net loss

(2)

(2)

(2)

707,544

3l, 753

6,184

64, 542

$6,196

848

$44,321

43,282,986

241,787

178, 556

132, 704

6,196

31,348

44,321

68,910,936
71,689, 792
75,553,896
84,661,070
84, 474, 350
110,255,418
109,793,634
95, 625,678
92, 616,903
118,060,710

712, 954
877, 747
1,339,952
1, 481, 272
1,434, 504
1.458. 499
2,050,416
2. 314.409
1,866,164
3, 268, 450

Summary
for preceding
years: 3
1929
1928
1927
1926
1925
1924 .
1923
1922
1921
1920

25 per
cent of
tax on
earned
net income

$133

Classes grouped 2
Total

Normal
tax

3,273

-

$529,078
12,928
3, 298, 492
1, 792, 279
5, 020,166
1,775, 274
6, 576, 300
1, 759, 432
2, 531,144
3, 686,108
505, 819
2, 653, 608
228,130
2,027, 293
202, 055
1, 568, 376
185, 482
1,102, 449
94,148
845,118
683, 377
598, 849
400, 880
472, 781
404, 751
1, 579, 491
795, 201
544, 628
431, 063

12H per
cent on
capital
net gain

Tax

Tax credits

i

i

92

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
CALIFORNIA
Tax before tax credits
Net income classes
(Thousands of
dollars)

Under 11 (est.)
Under 1 (est.)
1 under 2 i (est.)
1 under 2 (est.)
2 under 3i (est.) —
2 under 3 (est.)
3 under 4 i
3 under 4 (est.)
4 under 5 i (est.)
4 under 5 (est.)
5 under 6 i
5 under 6
6 under 7 i
6 under 7
7 under 8i
7 under 8
8 under 9i
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 7070 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
50(3 under 750
750 under 1,000
1,000 under 1,500. __
1,500 under 2,000

Number of
returns

12, 561
286
36,198
34,497
30, 980
31, 333
32, 943
16,198
9,795
21, 935
1,968
16,826
973
11, 080
668
7,545
467
5,100
443
3,625
2,683
2,144
1,686
1,299
1,033
3,283
1,766
918
1,073
569
322
215
136
111
62
165
66
27
19
22
8
12
3

Net income

Tax
Normal
tax

$7, 312,851
190,850
56,409, 538
60, 369,015
76, 691,160
74,139,822
114,456,122
57,879, 672
42, 582,044
98,414,288
10, 676,129
91, 930,465
6, 302, 839
71, 555, 751
4, 972, 933
56, 386,808
3, 958, 067
43,180, 766
4,198, 501
34, 347,870
28,107, 545
24, 635, 096
21, 041, 984
17, 529, 675
14, 964,102
56, 462, 090
39, 268, 594
25, 049, 689
36, 786, 531
25,183, 054
17, 568,822
13,850, 940
10,155,855
9, 375,172
5,878, 589
19, 712, 603
11, 206, 378
6, 033, 309
5,196, 581
7, 370, 243
3, 707, 734
7,486, 524
4,311,231
3, 765,823

Surtax

12^ per
cent on
capital
net gain

Tax credits

25 per
cent of
tax on
earned
net income

$1, 927

$2, 572

$645

103,447

137, 929

34, 482

276, 693

368,924

92, 231

189,841

253,120

63, 279

287,682

383, 574

95,892

395, 310

501,494

106,184

398,197

497,631

99, 434

378,733

464, 592

85, 859

337,858

403, 628

65, 770

318, 566
277, 492
287, 664
283,797
265,616
247, 719
1.237. 104
,242, 022
, 057, 279
,997, 689
, 751, 943
, 403, 402
,345, 745
, 087,885
L, 062, 754
698, 594
I, 644, 534
L, 601, 919
897, 366
824,117
]L, 168, 697
641,820
, 193, 801
656, 510
572, 334

375, 500
308,217
296, 601
280, 079
252, 669
229, 907
980,173
746, 563
525, 291
777,860
548,835
332, 807
293, 7D8
182,164
161,579
78, 589
259, 644
145, 347
56, 290
44,092
109, 747
86, 891
75, 826
5,615
4,860

$13,014
31, 692
41, 539
45,118
50, 995
393, 409
598,122
606, 622
1, 324, 762
1,241,068
1,065,866
937, 426
774, 929
830,451
508,458
1,951,409
1,172, 559
512,029
594, 645
608, 457
514,258
651,935
356, 618
273, 535

$22,834
64,210
93, 339
170, 771
163,035
114,405
125,315
495, 439
348,525
331, 511
196,164
455,151
105, 568
470,842
295, 306
294, 556

12^
per
cent
on
capital
net
loss

56, 934
43, 739
40, 629
37, 821
32,171
33,183
136,478
102, 663
74, 634
100, 604 $27,163
73, 252 28,918
45, 635 42,975
35,158 21,052
19, 995 12, 248
16, 677 27,004
7,875 5,893
16,620 45,338
9,419 55,093
1,360 1,104
1,376 9,408
3,776
882
1,500 63, 397
490 4,312
1,029
617

2 000 under 3 000
3,000 under 4,000
4,000 under 5,000
5 000 and over
Total
Summary for preceding years: 3
1929
1928
1927
1926
19251924
1923
1922
1921
1920

293, 048 1,330, 603, 655 27,136, 057 10,172, 368 15, 098, 916 3, 746, 971 1, 537, 411 344, 787

309,047
316, 738
315, 566
315, 344
305, 074
511,218
517,109
420, 923
386. 082
396,973

For footnotes see p. 138.




1,689,896,424
1,765,573,139
1, 582, 576, 258
1, 571, 673, 688
1, 490, 419, 792
1, 741, 063, 671
1, 697, 902, 803
1, 357, 524, 521
1,168,021,448
1, 329, 006, 594

45, 360, 278
63, 707,136
46, 044, 994
46, 238, 346
37,127,167
37,880, 658
39, 958, 780
43, 778,932
36, 438, 432
50,447, 505

93

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
COLORADO
Tax before tax credits
Net income classes
(Thousands of dollars)

Under 11 (est.)
Under 1 (est.)
1 under 2 i (est.)
1 under 2 (est.)
2 under 3 i (est.)
2 under 3 (est.)
3 under 4 * (est.)
3 under 4 (est.)
4 under 5 i (est.)
4 under 5 (est.)__
5 under 6 *
_
5 under 6 l
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
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
Summary for preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Number of Net income
returns

1,624
58
4,353
2,985
3,639
2,014
3,693
1,641
1,042
2,142
193
1,449
111
857
60
605
49
465
49
302
271
208
155
144
117
300
159
74
79
38
32
19
12
5
6
17
6
5
5
2
1

Tax

121,3 per

Normal
tax

Surtax

$910, 596
32, 918
6, 622, 619
5,144, 773
9, 008,849
4,810, 867
12, 819, 094
5, 878,862
4, 545, 870
9, 558,410
1, 041, 730
7, 919, 736
719, 314
5, 530,155
446, 611
4, 523, 077
417, 800
3, 944, 076
465, 364
2,863, 007
2, 837, 520
2, 378,475
1, 935, 301
1, 943, 613
1, 692, 622
5,196, 657
3, 538, 061
2, 023,152
2, 727, 790
1, 685, 689
1, 783,150
1, 206, 926
896, 718
420,189
574, 681
2, 066, 602
1, 057, 353
1,145, 907

22,339
23,346
24, 550
21, 992
23, 866
23, 856
90, 797
100,392
76, 881
150, 233
112, 502
139, 946
115, 866
90, 244
43, 724
63, 778
265, 808
145, 336
176, 590

26, 786
25, 840
25, 807
21,133
22,477
21,817
68,150
57, 305
35,161
56, 445
29, 883
20, 614
24, 421
14,868
1,753
4,550
13, 223
8,317
7,496

$1, 259
2,988
3,883
5, 054
5,724
37, 281
54, 486
48, 938
98, 237
82, 665
109, 756
85, 729
71,989
36, 342
47, 898
240, 504
118, 398
163, 688

1, 812,490
(2)

260, 612
(2)

736
(2)

172, 372
(2)

(2)

Tax credits

cent on
capital
net gain

25 per
cent of
tax on
earned
net
income

$244

$325

$81

8,414

11,219

2,805

18, 200

24, 266

6,066

17,419

23, 226

5, 807

21, 224

28, 299

7,075

26, 902

34, 999

8, 097

25, 717

31, 991

6,274

25,415

31,194

5, 779

25,822

30, 913

5, 091

(2)

(2)

(2)

12Hper
cent on
capital
net loss

$1,369
6,122
11, 227
10, 990
11,912
5, 635
12,112
25,148
32,157
14, 870

4,447
3,753
4,245
3,024
3, 665
3,685
14,634
11,399
7,218
5, 520
3, 291
1,649
3,092
3,011
6
612
1,310
655
643

170
11,757
12, 881
8,821

97, 742
(2)

293
(2)

9, 945
(2)

(2)

(2)

(2)

$298
2,877
2
2,182
5,514

1

1, 668, 985

297 781

28, 986

125, 795, 609

2,439, 796

31, 268
31,091
31, 727
35,110
35, 808
73,350
72, 366
67,463
69, 676
74,198

158, 751, 528
158, 931, 875
148, 473,486
154, 804, 655
150, 363, 411
205, 087, 973
200, 572, 724
184, 572,407
174,490, 980
219, 277,184

3, 534,404
4,459, 057
3,307,180
2, 959, 248
2, 840, 926
3,162, 736
3, 267, 732
4,869, 555
3, 862, 862
6, 766,900

For footnotes see p . 138.




282, 981

710

669

717, 973 1, 670,172

229, 994

123, 896

14.759
7

i

54, 447

94

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income

classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
CONNECTICUT
Tax credits

Tax before tax credits
Number of
returns

Net income classes
(Thousands of dollars)

Under l i (est.)
Under 1 (est.)1 under 2i (est.)
1 under 2 (est.)
2 under 3i (est.)
2 under 3 (est.).—
3 under 4 i (est.)
3 under 4 (est.)
4 under 5i (est.)
4 under 5 (est.)
5 under 6i
5 under 6
6 under 7 i
6 under 7
7 under 8i
7 under
8
under 8
9i _- 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

_.

__.

._

_.
-

_.
-

2,771
223
8,916
9,758
7,720
7,217
8,389
3,511
2,969
5,331
766
3,281
425
2, 349
324
1,687
239
1,200
210
989
816
662
550
497
412
1,222
671
412
467
252
157
109
60
46
38
90
39
12
8
1(
1(

Net income

Tax
Normal
tax

$1, 590, 554
126, 219
13,811,842
16, 683,893
19, 051,263
17,149, 704
29, 581,864
12,489, 390
13, 064, 381
23, 848,342
4,152,002
17,901, 422
2, 749, 284
15,212,680
2, 413, 946
12, 582,127
2, 030, 582
10,170,783
1,994,497
9,384, 220
• 8,537,485
7,603, 799
6,872,097
6, 694,281
5,980,094
21, 036,930
14, 893,855
11,199,168
16,052,054
11, 239, 260
8, 573, 944
7,126,854
4, 508, 749
3, 854, 445
3, 592, 758
10,855, 569
6, 590,816
2, 673, 507
2, 202, 077
3, 558,435
1, 325, 277
5,941,631
(2)
(2)

Surtax

25 per
cent of 12Hper
tax on cent on
earned capital
net
net loss
income

12H per
cent on
capital
net gain

$812

$1,082

$270

25,175

33, 567

8,392
21,300

63,898

85,198

40, 581

54,108

13, 527

60, 217

80, 289

20,072

60,680

79,100

18,420

66, 520

84,450

17,930

64,887

81,979

17, 092

60,622
65, 033
57, 353
62, 097
69, 220
70, 285
74,038
343, 205
382, 391
391,511
759, 500
685,832
640, G98
604,677
421,839
398, 030
416, 367
1, 400, 530
956,050
414,090
298, 451
621, 744
193,139
1,001,108
(2)

14,215

74,837
81, 305
67, 416
$3,849
65, 273
9,894
69, 070
13, 687
68,125
17, 095
6S, 133
20,461
256, 382
146,682
202, 441
226,196
157,454
273,760
231. 786
582, 064
137, 723
567, 637
106, 796
498, 550
64, 304
526,944
41, 902
355,136
34. 231
328, 938
39, 889
336,884
100, 908 1,199, 273
23, 351
843, 258
28,819
311,476
9,162
152,664
36, 993
509,369
2,212
110, 270
20, 042
758, 752
(2)
(2)

(2)

(2)

665, 076

26, 207

(2)

16, 272
13,912
13,070
13, 537
14,935
14,556
59,859
46, 246
39, 703
54,995 $11,106
24,909 17,858
21,364 20,492
10, 299 26,225
5,587 31, 551
5,319 17,142
6,478 10,690
15,234 45, 074
2,472 18, 063
4,090
1,655
4,505
717
1,933
777
524
2,038
1,288
(2)
(2)

$11, 751
23, 239
77, 208
49, 953
61,939
57, 322
56, 762
160, 657
109, 976
79, 540
141,847
78,092
81,181
225, 640
(2)

(2)

(2) .

--

Total.
Summary for preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

3, 772,136
74,821

82,049
81,063
77, 778
81,449
74, 595
143, 406
149,820
128,431
123, 369
148,195

563,119

95"

92,922

400, 674,216 11,435,656 2, 514, 534 8,355,958 1,308,029

561, 547, 753
522,496, 528
451, 001,651
433, 776,846
404,498, 337
478,174, 249
473,804, 719
401,720,143
343, 017,180
451, 737, 702

23,693, 045
23,104,139
16,117,674
13,751,314
13, 533,997
12, 593,904
11,199,184
13,130, 56?
10,633,045
15, 774, 598
j

For footnotes see p . 133.




16, 215

515, 883 226,982

95

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
DELAWARE
Tax before tax credits
Net income classes
(Thousands of dollars)

Under 11 (est.)
Under 1 (est.)
1 under 2i (est.)
1 under 2 (est.)._
2 under 3i (est.)
2 under 3 (est.)
3 under 4 1 (est.)
3 under 4 (est.)
4 under 51 (est.)
4 under 5 l(est.)
5 under 6
5 under 6
._
6 under 7L
6 under 7 l
7 under 8
7 under 8
8 under 9 1
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 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 crouned 2

Number of Net income
returns

_.
._

_
_

Total

Tax

19°0

1 2 ^ per

Surtax

410
42
1,511
997
1,121
819
948
446
317
560
94
369
58
241
31
180
28
136
27
106
76
69
68
62
39
175
92
59
69
41
29
22
25
10
10
18
11
7
1
7
2
4
2
3

$248,699
20, 261
2,371,269
1, 721, 214
2, 743,099
1,941,439
3, 300, 563
1, 590, 061
1,392, 596
2, 500, 592
514, 759
2,013,847
374, 266
1,561,418
231, P94
1, 340, 539
239. 787
1,153, 574
253, 835
1,007, 874
803,205
791.411
842.930
833;605
564, 430
3,020, 760
2,039, 580
1, 618, 719
2,376, 739
1,833,814
1, 582, 837
1,444, 356
1,908, 762
847,103
933,163
2, 214,870
1, 889,957
1, 583, 232

1,174, 288

208,960

209 838

9,342

64, 913, 288

3, 927, 732

350, 227 3, 495,188

9,780
9,592
9,266
9,301
9,131
18, 892
19, 202
17,141
15, 889
18,937

For footnotes see p. 138.




cent on
capital
net gain

25 per
cent of
tax on
earned
net
income

$161

$214

2,960

3,947

987

7,231

9,642

2,411

5,692

7,589

1,897

5,859

7,811

1,952

6,757

8,683

1,926

6,601

8,384

1 783

7,105

8,704

1 599

7,136

8,643

1 507

5,992
4,559
6,051
6,179
8,796
7,847
45, 688
50, 770
59,837
105,126
112,347
123,525
125,003
184,997
85,168
98, 707
292,153
278, 723
254,168

7,547
5,221
6,486
5, 726
8,869
7,243
33, 277
25,075
24, 413
22, 571
20,102
29, 847
12, 023
15, 343
7,545
2,229
13,121
13, 945
15,437

12& per
cent on
capital
net loss

$53

$499
997
1,602
2,075
1,926
21, 277
30,867
40, 301
86, 926
88, 236
98,927
90, 057
170,142
66,882
89,983
285,099
227,105
217.184

2,426, 923

413, 648

1,008

416,153

2,342,006
1, 610, 093
3, 708, 819

407,120
296,999
695,867

5,940
3,642

332, 573
300, 802
715, 737

$824
9,883
6,686
26,873
8,908
23, 390
9,653
4,847
40, 071
27, 260

1,555
1 161
1,432
1 149
2,148
1,322
8 866
5,172
4, 877
5,131
5, 329
5,570
1, 853
3,091
1, 635
736
2, 754
2,103
1,055

$64
545
6,365
2,097
6,305
11,014
2,422
8,160
295
4,658

1,569

239

4,843

69, 255
2,835
630

3
716
452

645
9,564
20, 048

232, 684

72, 464

77, 903

(2)

Summary
for preceding
years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921

Normal
tax

Tax credits

148, 850, 300 14,524,946
107,335,477 10, 592,886
90, 262, 899 7,970, 035
70, 544, 423 5,100, 884
54,897,972 2, 780, 200
64,179, 747 2, 432, 617
57,186, 685 1,402,093
53,981,068 1,833,712
43, 676, 893 1,284,365
55 633 321 2 122 025

878

96

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
DISTRICT OF COLUMBIA
Tax before tax credits
Net income classes Number of Net income
(Thousands of dollars) returns

Under 11 (est.)
Under 1 (est.)
1 under 2* (est.)
1 under 2 (est.)
2 under 3 i (est.)
_
2 under 3 (est.)
3 under 4 ! (est.)
3 under 4 (est.)
4 under 5i (est.)
4 under 5 (est.)
_.
5 under 6i_
5 under 6
6 under 7i
6 under 7
7 under 8i
7 under 8
__
8 under 9 i_
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
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

Tax
Normal
tax

Surtax

Tax credits

25 per
12^ per cent of
cent on tax on cent on
capital earned capital
net loss
net
net gain
income

698
103
4,717
9,834
3,371
8,160
4,567
3,990
1,649
4,786
223
2,555
96
1,440
61
982
43
670
34
486
361
296
212
183
157
500
250
167
169
87
49
36
24
13
14
34
19
3
1
1
1
2

$404,118
53, 957
7,386,148
17,125, 444
8, 330, 730
19, 351, 776
15, 943, 638
14,149, 668
7,133, 556
21, 476,808
1, 203,972
13, 944, 661
615, 046
9, 285, 733
459, 354
7, 337, 960
363,145
5, 683, 746
324, 586
4, 607, 982
3, 777, 667
3, 391, 721
2, 636, 834
2,476, 294
2, 275, 503
8, 582, 842
5, 570, 490
4, 535, 737
5, 766, 687
3, 850, 376
2, 664, 493
2, 328, 367
1, 805,996
1, 087, 813
1, 314, 644
4, 029, 483
3, 308, 307
652, 985

2, 320,181

455, 948

56,184

357,442

43, 464

998

144

51, 044

217, 558, 448

4, 200, 940

1, 644, 857

2, 690, 966

275, 350

317, 269

92, 964

S u m m a r y for precedi n g years: 3
1929
48, 087
1928
44,183
1927
39, 560
40, 024
1926
1925
43, 293
1924
77, 836
1923
. - . 75, 796
77, 923
1922
1921
89, 966
1920
109, 730

242, 282, 698
227, 620, 606
198, 938, 042
198, 055, 768
200, 353, 699
253, 312, 253
221, 950, 528
231, 328, 739
248, 345, 804
299, 802, 574

6, 408, 622
7, 474, 643
6, 027,133
5, 526, 436
5, 718,046
5, 765, 861
6, 097, 678
8, 336, 587
7, 704, 564
9,468, 632

Total

For footnotes see p. 138.




$514

$686

$172

27,380

36, 506

9,126

74,100

98, 800

24, 700

48, 475

64, 633

16,158

58, 556

78, 075

19, 519

51, 432

67, 491

16, 059

45,195

58, 013

12, 818

43, 575

54, 361

1, 0786

39,459

48, 725

9 266

35, 968
32, 336
34,454
31,127
34, 229
36, 324
180, 616
173, 363
183, 645
303, 684
256, 807
223, 789
215, 263
179, 459
123, 516
147, 746
537, 736
523,132
103,112

44, 022
37, 714
37, 570
32, 290
34, 540
35, 081
154, 063
115, 020
98, 108
124, 113
80,105
57, 307
38, 969
37, 277
16, 469
13, 325
73, 445
41, 360
10, 605

$1, 746
4,294
5,139
6,361
7,926
59,150
85, 295
109,484
204, 681!
186, 923
160, 765
169, 651
154, 589
93,183
91, 247
459, 500
470, 650
62, 933

$4, 476
11, 927
15,157
19, 370
10,108
16, 349
44, 297
54, 360
25, 557
30, 285

8,054
7,124
7,410
6,302
6,672
6,683
32, 597
26, 952
23, 947
28, 542
13, 022
7,322
5,798
5, 676
2,081
1,123
4,729
2,922
711

$1, 051
9,126
2,118
6,929
16, 839
404
44, 840
11,513

97

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
FLOKIDA
Tax before tax credits
NumNet income classes
ber of Net income
(Thousands of dollars) returns

Under l i (est.)
Under 1 (est.)
1 under 2i (est.)
1 under 2 (est.)
2 under 3i (est.)
2 under 3 (est.)
3 under 4i (est.)
3 under 4 (est.)
4 under 5 1 (est.)
4 under 5 (est.)
5 under 6 1
5 under 6
6 under 7 1
6 under 7
7 under 8 1
7 under 8
_ _
8 under 9 1
8under9
___
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
SOunder 60
60 under 70
___
70 under 80
SOunder 90_._
90 under 100.
100 under 150
150 under 200
200 under 250
250 under 300
__.
300 under 400

Summary for preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Normal
tax

1,832
82
4,139
2,358
3,632
1,925
4,116
1,227
1,301
1,880
238
1,282
133
767
88
579
77
391
75
320
251
225
156
102
111
310
151
100
106
51
27
24
13
8
5
28
7
7
4

$1,060,289
41,927
6,269,206
4,078,027
9,046,640
4,521,302
14,306,577
4,441,676
5,656,963
8,457,291
1,288,008
6,999,196
854,953
4,955,876
658,044
4,324,013
652,557
3,303,412
711,658
3,034,362
2,621,658
2,581,333
1,949,965
1,376,053
1,605,817
5,312,932
3,359,811
2, 722,945
3,680,252
2,284,770
1,478, 709
1,572,647
992,081
666,318
472,433
3,356,187
1,207,886
1,542,072
1,109,784

3
2

1,333,687
1,021,077

215,915
183,946

28,133

126,910,394

2,840,391

30,040
32,155
40,080
56,109
76,213
64,306
49,591
41,531
42,249
42,210

164,355,108 5,936,377
178,843,603 7, 714,261
206,917,657 6,047,244
322,601,033 10,415,636
649,932,382 28,857,801
250, 963,654 7,229,272
156,500,260 3,693,955
132,047,020 4,059,859
119,557,316 2,929,409
141,105,124 5,242, 705

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

Tax

For footnotes see p. 138.




Surtax

1 2 ^ per
cent on
capital
net gain

Tax credits
25 per
cent of 12^ per
tax on cent on
earned capital
net
net loss
income

$352

$470

$118

8,664

11,553

2,889

16,874

22,498

5,624

11,321

15,095

3 774

18,531

24,708

6 177

23,917

31,258

7 341

22,845

28,597

5 752

24,813

30,400

5 587

21,846

26,371

4,525

25,082
21,569
24,906
20, 781
17,321
19,268
92,585
95,892
107,492
183,251
160,346
109,058
149,433
94,566
72,611
43,084
435,764
188,683
240,406
189,269

30,432
24,325
26,152
20, 721
16,268
17,608
70,493
55,527
47,813
70,214
47,496
22,069
13,830
8,709
7,451
664
34, 709
11, 782
688
4,189

722,090

5,350
3,846
4,471
3,812
2,452
3 632
13,660
9,799
5,246
9,270 $11,334
3,524
3,707
1,826
5,616
1,030
1,286
1,017
497
131
10,533
4,940
1,133
1,237
1,343
615
650
547
516

$1,090
3,225
3,872
3,505
5,292
35, 752
50,164
64,925
132,001
116,830
90,383
99,240
71,667
48,649
21,173
316,858
173,289
211,996
182,053

$1,640
3,251
4.048
37,393
16,493
17,008
31,911
90,270
6,192
28, 987
4,090

160, 537
179,136

55,477
5,250

440

1,971,637

302,010

119, 581

99

35,765

98

STATISTICS OF INCOME

TABLE 9.—-Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
GEORGIA
Tax before tax credits
Net income classes
(Thousands of dollars)

Under li (est.).._
Under 1 (est.)
1 under 2i (est.)
1 under 2 (est.)
__
2 under 3i (est.)_
2 under 3 (est.)
3 under 41 (est.)
3 under 4 (est.)
4 under 51 (est.)
4 under 5 (est.)
5 under 61
5 under 6
6 under 71
6 under 7
7 under 8i_.
7 under 8
8 under 91_
8 under 9
9 under 101
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 150150 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 4,0004,000 under 5,000
5,000 and over
Classes grouped 2
Total
Summary for preceding years: 3
1929
1928
1927._
1926
1925
1924
1923
1922_. .
1921
1920

Number
of re- Net income
turns

1,076
69
3,559
2,858
2,919
2,437
4,461
1,433
1,526
2,460
262
1,539
129
949
80
649
58
455
45
300
249
237
173
149
108
344
150
96
89
56
28
17
9
5
2
15
1
2
1
1

$609,052
42,901
5,603,163
4,927,465
7,264,106
5,845, 341
15,611, 524
5,165, 269
6,624,301
10,984, 530
1,417, 088
8, 411, 009
833, 730
6,116, 350
594, 212
4,835,997
491,970
3,860,172
425,633
2,841,407
2,608, 090
2, 726,135
2,160,688
2, 008, 355
1, 563,602
5, 906, 072
3, 331,492
2,648, 201
3, 060, 017
2, 469, 546
1, 535, 686
1,107,454
673, 068
425,489
190,818
1, 774,912
(2)
(2)
(2)
(2)

Tax
Normal
tax

Surtax

12H per
cent on
capital
net gain

Tax credits
25 per
cent of 12^ per
tax on cent on
earned capital
net in- net loss
come

$501

$126

7,816

10,422

2,606

22, 728

30,303

7,575

12,955

17,272

4,317

22, 544

30, 059

7,515

26,698

35,813

9,115

26,619

34, 099

7,480

25, 396

32,173

6,777

22, 239

28,161

5,922

19, 511
19,140
23,306
21, 313
22, 838
22, 404
100,658
89,637
94, 550
145, 302
159, 751
119,189
103,810
70, 595
49, 330
19,137
226, 562

24, 420
22, 566
25,606
22, 637
22,413
21, 842
79, 414
51, 636
42, 249
46,199
42, 657
27, 023
23, 345
11, 804
2,520

4,909
4,705
5,828
5,569
4,794
4,805
19,170
12, 557
12,158
11,260
8,162
5,488
3,864
1, 537
414
220
2,236

$375

8
(22)
()

17, 358
(2)

$1, 279
3,528
4,245
5,219
5,367
40,414
50, 558
64,459
109, 584
122, 395
101, 479
84, 653
56, 221
25, 028
12,860
159,605
(2)
(2)

(2)

$1,876
5,303
588
4,056
4,476
22, 234
6,497
52, 595
(2)
(2)

8

("»)

(2)

1, 386, 204

184, 841

856

76, 336

108,400

751

28, 996

128, 081, 049

1, 659, 244

703, 348

923, 230

206, 025

159,860

32, 289
32,921
33, 818
36, 744
37,410
62,651
71, 341
69,988
67, 719
73, 325

163,181, 491
167, 063, 587
167,407,479
171,146, 482
177, 203,659
210,908,421
222, 888, 344
199, 432, 531
180,311,466
228,619, 716

2, 785, 942
3,806, 534
3, 612, 724
2,888, 409
3, 529,883
3, 398,860
3, 766,159
4, 557, 769
3, 892,645
7, 697,693

For footnotes see p. 138.




$1, 097
2,442
4,413
4,380
369
38
760

13,499

99

STATISTICS OP INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
HAWAII
Tax before tax credits
NumNet income classes
ber of Net income
(Thousands of dollars) returns

Under 1i (est.)
Under 1 (est.)
1 under 2i (est.)_._
1 under 2 (est.)
2 under 3i (est.).
2 under 3 (est.)
3 under 41 (est.)
3 under 4 (est.)
4 under 5 1 (est.)
4 under 5 (est.)
5 under 6 1
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 00
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
] ,500 under 2,000..
2,000 under 3,000
3,000 under 4,000
4,000 under 5,000
5,000 and o v e r -2
Classes grouped

_.
_.

1

$366,966
4,388
1, 984,189
1, 066,140
2,306, 731
1,542, 979
2, 940,366
1,166,101
1,630, 371
2, 219, 732
489, 335
1,951, 955
264, 088
1,274, 307
281,418
1, 200,158
253,870
843, 406
151, 787
712,952
635,441
721, 935
423, 302
410, 687
404,137
1, 685, 038
1,406, 374
666, 678
1, 417, 188
780, 297
878, 042
382,353
589,175
602, 507
(2)
1, 591, 251
673, 426
(2)
(2)

CO

Normal
tax

Surtax

12^ per
cent on
capital
net gain

25 per
cent of
tax on
earned
net income

$43

$58

1,923

2,564

641

5,756

7,674

1,918

3,760

5,013

1,253

5,173

6,898

1,725

6,779

8,625

1,846

5,456

6,861

1,405

5,529

6,863

1 334

4,558

5,558

1 000

4,943
3,954
5,739
3,742
4,217
4,796
25,992
33,194
23,496
65,612
47,549
65, 947
35,118
56,220
61,854

5,986
4,529
5, 971
3, 691
3, 997
4,466
19, 068
17, 736
8,235
17, 683
6,521
6,406
2,927
3,808
1,819
(2)
10, 967
1,982
(2)
(2)

00

211,901
95,231
(2)
(2)
(2)

(2)

12^ per
cent on
capital
net loss

$15

$252
1, 036
833
1,209
1,360
11,820
20, 283
16,991
52, 427
42,182
52, 937
25, 562
53, 732
32, 284
(2)
206, 570
81,100
(2)
(2)
(2)

$7, 708
7,511
28, 474
(2)
2,091
12, 777
(2)
(2)
(2)

1 043
827
1, 268
782
989
1,030
4,896
4 825
1,730
4, 498
1,154
1,079
320
34
723
2
()
1,418
519
(2)
(2)
(2)

$25
562
1,286
6,309
109
(2)
(2)

1, 326, 870

183,734

2,497

112,19S

69, 080

20

21

7,869

37, 245, 940

972, 216

178, 403

712, 776

127, 641

38, 292

8,312

8, 210
8,047
9,252
9,146
9,306
12,387
12,421
11, 597
11,481
„ 13, 715

43, 290, 997
43, 349, 731
44, 618, 510
42,950, 279
41, 465, 375
46, 395, 290
42, 829, 250
37,122,696
37,840,014
55, 572, 896

1, 220,345
1, 311, 756
1,200,544
1,096,213
944,053
1,481,883
1, 319,276
1,387,398
1, 451, 776
4,075, 539

Total
Summary
for preceding
years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921 . .
1920

700
11
1,285
614
946
654
841
329
371
495
90
357
41
197
37
161
30
99
16
75
61
63
34
30
28
98
64
24
41
17
16
6
8
7
3
13
4
1
1

Tax

Tax credits

For footnotes see p . 138.




100

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes} showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
IDAHO
Tax before tax credits
NumNet income classes
ber of Net income
(Thousands of dollars) returns

Under l i (est.)
__.
271
Under 1 (est.)
1
1 under 2 i (est.)
-..
723
1 under 2 (est.)
1,305
2 under 3 i (est.)
672
2 under 3 (est.)
901
3 under 4 i (est.)
1,024
3 under 4 (est.)
604
4 under 5 i (est.)
412
4 under 5 l(est.)
684
5 under 6
__ ___
65
427
5 under 6 l
20
6 under 7
271
6 under 7 1
8
7 under 8
137
7 under 8
15
8 under 9 1 .
_ _.
87
8 under 9 1
6
9 under 10
51
9 under 10
29
10 under 11
16
11 under 12
23
12 under 13
13 under 14
18
14 under 15
11
15 under 20...
38
20 under 25 __
21
25 under 30
4
30 under 40__.
7
40 under 50
.
1
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
_. _

(2)

(2)

Normal
tax

Surtax

12^ per
cent on
capital
net gain

25 per
cent of
tax on
earned
net income

(2)

$3,524

$4,699

7,526

10,035

2,509

6,543

8,723

2,180

9,028

12,038

3,010

9,317

12,076

2,759

9, 251

11, 297

2,046

6,817

8,187

1,370

6,718

7,813

1,095

5, 751
3,310
1,917
4,173
4,174
1,621
10, 929
17, 290
(2)
10, 928

6,405
3,543
1,883
3,959
4,078
1,234
7,606
10,003
(2)
4,115

(2)

$1,175

$125
236
555
615
523
4,058
7,660
(2)
7,202

654
358
202
341
519
136
735
373
(2)
389

(2)

165, 636

9,473

2,910

6,632

69

7,852

27, 757, 374

128,290

120, 604

27, 606

19, 920

9,830
9,808
10, 673
11, 617
12, 907
21,436
25,012
23, 369
22,976
25, 755

38, 525, 958
37,121,872
38, 448, 758
39,887, 951
40, 443, 781
52, 301, 491
58, 393, 333
51,166, 793
49, 737, 718
67,391, 639

184, 325
283,172
247, 272
184, 344
170, 912
261,008
426,196
478,706
493, 658
1, 086, 614

Total
S u m m a r y for preceding
years: 3
1929
1928 .
1927
1926
1925
1924
1923
1922
_
1921
1920

$152,913
(2)
1,162,994
2, 253, 463
1, 673, 026
2,137,078
3, 633, 933
2,158, 252
1,801, 673
3, 077,809
349,345
2, 321, 354
129, 318
1, 745, 573
60,034
1,022, 729
128, 325
736, 440
57, 055
483, 230
302, 335
183, 659
285, 509
241, 676
158,158
637, 728
475, 629
(2)
222, 500

Tax

Tax credits

For footnotes see p. 138.




12^ per
cent on
capital
net loss

101

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
ILLINOIS
Tax before tax credits
Net income classes
(Thousands of
dollars)

Under l i (est.)
Under 1 (est.)
1 under 2i (est.)
1 under 2 (est)
2under 3i (est.)- —
2 under 3 (est.)
3 under 4i ( e s t . ) - 3 under 4 (est.)
4 under 5 i (est.) ,
4 under 5 (est.)
5 under 6 i
5 under 6
_.
6 under 7i
6under 7
7 under 8 i
7 under 8...
Sunder 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 HO
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._
Summary for preceding vears: 3
1929
1928
1927..
._._
1926
1925
1924
1923...
1922
1921
1920

Number of
returns

Net income

Tax
Normal
tax

11,072
721
34,884
46,530
30,336
36, 761
36, 066
19,881
11,876
25, 336
1,792
16,980
762
11, 243
499
7,980
340
5,604
306
4,416
3,423
2,734
2,106
1,726
1,450
4,736
2,403
1, 472
1,617
802
491
277
196
124
108
296
117
49
34
33
9
13
10

1

$6,488,129
375,152
54, 230, 069
80, 672,686
75,075, 039
87, 283, 974
126, 650,027
71,123,157
51, 499, 563
113, 392, 940
9,659,577
92, 650, 299
4,907, 514
72,670,886
3, 720, 746
59, 580, 484
2,873, 859
47, 506, 912
2, 909,903
41,910,703
35,881,456
31, 399, 319
26, 276,317
23, 278,489
21,012,740
81,502,720
53, 578, 562
40, 256,348
55,656,104
35, 599,995
26, 750, 247
17,883, 721
14,639,961
10, 498, 044
10, 239, 602
35, 668, 437
20, 274, 431
10,875,486
9, 352,164
11, 416, 299
3,953, 315
7, 765,186
8, 602, 369
10,350, 674
11,891,383
(2)
(2)
10, 662, 219

Surtax

12H per
cent on
capital
net gain

Tax credits

25 per
cent of
tax on
earned
net income

$3,322

$4,429

$1,107

131, 381

175,174

43, 793

336, 738

448,984

112, 246

230,891

307, 855

76,964

282, 344

376, 459

94,115
166, 873

323, 653

424, 526

343,882

435, 716

91,834

336, 656

421, 750

85, 094

319, 624

395, 095

75, 471

335,060
315, 525
329, 700
313, 296
304, 347
313, 698
1,613, 709
1, 593, 448
1,619,509
2,885,393
2. 396, 740
2,157,489
1,638,243
1, 510, 833
1,157, 576
1,226,658
4, 627, 920
3, 066, 332
1, 594, 327
1, 567, 399
1,927, 084
606, 646
1, 334, 567
1, 422, 405
1, 737,012
2, 024, 487
(2)
(2)

411, 709
369, 038
362, 770
324,039
309, 944
307, 726
1,348,950
1,010, 444
835, 246
1,142, 748
718,937
520,105
304, 077
260, 735
151, 241
165, 609
480,631
234,923
108,404
125, 333
135,185
53,604
51, 586
14, 495
37, 593
114,574
(2)
(2)

$16, 505
40, 766
55, 479
59,977
71,836
566,966
822, 064
991, 444
2,010,127
1,743,611
1,617,706
1,251,174
1,192, 422
913,796
871,060
3, 777, 809
2, 597,143
1,232,122
1, 322,637
1,456, 401
428,914
1,135, 521
1, 021, 495
1, 210, 205
1,505,976
(2)
(2)

$40,041
118, 628
161,880
180,221
157,191
146, 847
242, 099
625, 261
316, 712
328,1S3
170, 091
364, 918
133,814
196, 344
391, 036
495,756
406, 402
(2)
(2)

8,404

1,214,575

552,818

1,775,577

12^
per
cent
on
capital
net
loss

76,6491
70,0181
73, 8361
66 222
65, 574
65, 864
302, 207 - - - - 239, 060
207,181
275, 617 $31,906
148, 240 36,196
94,917 47, 285
55, 730 41, 499
35, 847 63,668
22, 960 31, 348
21,777 30,333
62. 940 192, 841
19, 548 62,898
9, 465 64,917
9, 008 41,654
8,392 21,028
2, 547 7,139
1, 645 47, 239
1, 476 3,145
440 6,102
534
1,931
2
(2)
()
(2)
(2)
220

327, 631 1, 630, 447, 207 43, 703, 471 12,898,038 29,127,731 5, 028, 242 2, 620, 808 729, 732

369,855
373, 621
378,859
374, 725
357 448
652, 5011
676,489
614,449!
611 558
542, 467

I

2 258 945 768 86. 825. 072
2 392 631 092 110 fi59 199
2, 093, 908, 574 73 796 361
1,995,011,009 64, 213,839 !
1 975 436 222 64 791 507
2,413', 605, 350 66, 583, 239
2,272,960,122 62,880,129
1,927,637,451 77,196, 407
1 833 920 43P 68, 574,351
1, 836, 956, 942 85,409, 203

1
For footnotes see p. 138.




102

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
INDIANA
Tax before tax credits
Net income classes Number of Net income
(Thousands of dollars) returns

Tax

Tax credits
25 per

Normal
tax

Surtax

12H per cent of 2H Per
cent on tax on cent on
capital earned capital
net gain net net loss
income

Under 11 (est.)
2,180
Under 1 (est.)
98
1 under 2i (est.)
9,398
1 under 2 (est.)
9,696
2 under 3 » (est.)
7,543
2 under 3 (est.)
6,001
3 under 4i (est.)
8,489
3 under 4 (est.)
2,918
4 under 5 i (est.)
2,827
4 under 5 (est.)
4,152
5 under 6i
462
5 under 6 .
3,052
227
6 under 7i
7 under 7
__ 1,750
135
6 under 8i
8 under 8
.
__ 1,239
98
8 under 9i-_
947
9 under 9
_ _
79
9 under 10 i
723
1 under 10
563
70 under 11
_
425
11 under 12
368
12 under 13
13 under 14
278
14 under 15
250
15 under 20
713
20 under 25
332
25 under 30
188
30 under 40
211
40 under 50
103
50 under 60
61
60 under 70
47
70 under 80
32
80 under 90
16
90 under 100
20
100 under 15023
150 under 200
14
200 under 250
5
250 under 300
2
300 under 400
6
400 under 500
3
500 under 750
3
750 under 1,0001
1,000 under 1,500
1
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

65,679

$1, 216,847
61,849
14,655, 640
16,901, 288
18, 650, 379
13,927, 691
29, 569,146
10,497,170
12, 395,125
18, 627,117
2,489, 593
16, 673, 360
1, 466, 630
11, 309, 580
1, 009,186
9, 257, 211
829, 056
8,029,468
757, 380
6, 863, 237
5,904, 380
4, 874,927
4, 590, 510
3, 747, 765
3, 627,928
12, 260, 323
7,484, 028
5,139, 246
7, 243, 812
4, 566,117
3, 356, 818
3, 049, 361
2,412, 039
1, 346, 927
1, 887, 673
2, 798,471
2, 401, 555
1,170, 378
2,103, 566
1,333,952
1, 735, 432

$495

$659

$164

26,148

34,863

8,715
17,248

51, 744

68,992

29, 758

39,678

9,920

38, 359

51,145

12, 786

53,973

70, 760

48, 505

61,751

47, 692

60,102

12,410

51,172

62,976

11, 804

51, 646
45,171
44, 491
46, 289
43, 347
45, 433
226, 724
208, 296
196, 512
370, 031
293,196
269, 262
272, 941
248, 806
145, 330
220,097
362, 675
320,107
172,329

63, 883
52, 507
47, 628
46, 223
43, 359
42,880
183, 985
123, 556
93, 337
138, 875
76, 608
58, 765
31, 767
36, 377
14, 393
21, 471
28, 412
4,949
2, 102

$2, 775
6,283
9,094
9,549
12, 544
84, 935
118,883
126,980
259,054
231, 050
210, 711
211, 355
192, 894
113, 671
189,416
336, 887
175,982
115, 052

$7,330
5,663
16, 809
42, 293
32,295
24, 376
20, 619
23, 782
142, 793
55, 817

12, 237
10, 111
9,420
9,028
9,561
9,991
42,196
34,143
23,805
32, 060
13, 341
9,855
6,358
7,001
3,967
4,779
4,648
1,854
642

251, 611
209, 342
319, 842

11, 966
20, 871
27, 465

128, 449
110, 921
245, 599

156, 496
78, 486
47, 792

494
936
1,014

- _

76, 493
75, 376
76, 703
77,126
80,300
156, 845
178, 831
153, 469
150, 300
189, 587

For footnotes see p. 138.




-

13, 246

$3,168
6,784
7,168
6,116
5,759
3,143
6,630
21, 758
1,763
44,806

(2)

2, 718, 053
280, 940, 214

398, 253
5,109, 577

Summary for3 preceding years:
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

16, 787

-

366, 846,042 8, 208, 031
365, 336, 866 10,100,848
349,434,464 8, 884, 047
358, 624, 820 9,934,476
344, 266, 673 7, 508, 733
461, 717, 343 6, 655, 560
510, 507, 072 7, 882, 768
426, 365, 818 9, 578, 511
406, 242,138 8,973, 653
556,061, 991 15, 780,124

1,877
1, 624,182

202, 860
3,094, 944

193, 962
848,513

446
350, 967

107, 095

103

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
IOWA
Tax credits

Tax before tax credits
Net income classes Number of N e t i n c o m e
(Thousands of dollars) returns

Under 11 (est.)
Under 1 (est.)
1 under 2i (est.)
1 under 2 (est.)
2 under 3 i (est.)
2 under 3 (est.)
_
3 under 4 i (est.)
3 under 4 (est.)
4 under 5 i (est.)
4 under 5 x(est.)
5 under 6
5 under 6
6 under 7 i
6 under 7
7 under 8 !
7 under 8
8under9i
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
rounder 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

1,304
131
3,829
4,779
4,314
3,895
5, 654
2,142
2,110
3,262
279
2,226
109
1,371
67
894
53
698
44
466
433
265
227
172
144
436
226
115
122
50
22
28
10
9
7
15
3
1
4

1

_.. 39, 917

$748, 523
56,971
6,167, 510
8, 266,850
10, 713, 758
9,176,396
19,915,875
7,667, 794
9,112,064
14,635,386
1, 500, 405
12,133, 936
697,038
8,847, 015
503, 633
6, 685, 311
451,654
5, 894, 006
417,318
4,429, 591
4, 535, 710
3, 040, 825
2,835, 263
2, 320, 580
2, 087, 035
7,468,939
5, 016,880
3,163,551
4,193, 891
2, 209,124
1, 215,195
1, 794, 706
742,150
760, 589
652, 299
1,832,138
540, 013

Tax

.

45, 023
40, 789
45, 349
49, 476
50, 379
110, 404
135,864
131,870
111,483
183,398

For footnotes see p. 138.




Surtax

25 per
12^ per cent of 2}i per
cent on tax on cent on
capital earned capital
net
net loss
net gain
income
!

$433

$578

$145 I

14, 004

18,672

4,668

36, 434

48,578

12, 144

23, 746

31,662

7,916

36, 586

48, 781

12,195

41, 576

53, 565

11,989

40, 611

50, 042

9,431

37, 568

45, 492

7, 924

39, 299

46,915

7, 616

34,195
37, 732
30, 287
32, 743
29, 972
29,133
136,947
150, 513
120, 952
213,425
136,487
91, 643
165, 943
69, 757
60, 617
64, 546
204,849
79, 339

40.802
42, 967
31,651
32,309
28. 736
27, 079
106, 387
89, 534
53, 072
72, 381
33,885
19, 785
24, 676
3,230
5,362
3,995
6,396
3,562

$2,035
3, 893
5, 635
5,978
7,057
51,163
78, 770
79, 580
151, 299
105,628
78, 040
123, 054
59,433
60, 802
58, 778
202, 281
64, 452

!

$4,434
4,099
3, 713
23, 467
8,723
12, 534
2,862
30, 709
11, 854

6, 607
7,270
5 257
5 201
4, 742
5, 003
20 603
17, 791
11, 700
13, 969
6,414
4,118
3, 510
1,359
1,165
856
1, 084
529

(2)

(2)

(*)

(?)

(2)

$720
711
5,777
1,744
270
16,916
233
33,453

(2)

(2)

(2)

(2)

(2)

(2)

2, 535,835

396, 230

636

174,965, 757

2,355, 567

970,730

Summary for
preceding years: 3
1929
1928
1927
1926
1925
1924
1923.
1922
1921
1Q20

Normal
tax

222,103, 300 3, 924, 823
221,881, 247 6, 216, 041
190, 436,034 3, 310,099
203, 015, 362 2, 917,845
198, 735, 930 3, 111, 096
298, 734, 381 3,123,808
363, 242,331 4,126,470
359, 562,822 5,466, 397
313, 762, 935 5, 837, 960
631, 560, 789 18, 776,990

457,018

69

1, 594,896 102,464

745

60, 748

191, 951 120, 572

104

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
KANSAS
Tax before tax credits
Net income classes
(Thousands of dollars)

Under 1* (est.)
Under 1 (est.).
1 under 2i (est.)
1 under 2 (est.)
2 under 3 ! (est.)
2 under 3 (est.)
3 under 4i (est.)
3 under 4 (est.)
4 under 5 1 (est.)
4 under 5 (est.)
5 under 61
K under 6
6 under 7!
6 under 71
7 under 8
7 under 8
8 under 91
8 under 9 1
9 under 10
0 iind.Gr 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 4OO.__
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

Number
of re- Net income
turns

2,302
88
4,789
3,080
4,374
2,402
4,405
1, 456
1,366
2,316
238
1,599
82
974
47
644
33
511
26
358
237
225
150
152
95
328
128
92
73
34
23
7
7
4
5
5
3
1

__

Total

1

$1,307, 793
39, 662
7, 210,199
5, 311, 213
10, 871,166
5,699, 498
15, 209, 763
5, 260, 357
5, 970, 398
10, 379, 022
1, 280,890
8, 717, 958
525, 061
6, 289, 287
351,179
4, 807, 783
279, 317
4, 332, 403
246, 833
3, 382, 741
2, 490, 084
2, 582, 877
1, 864, 660
2, 050, 411
1, 378, 237
5, 653, 299
2, 829, 314
2, 513, 941
2, 506, 293
1, 532, 537
1, 267,172
451,123
515, 241
342, 013
469, 824
589, 410
(2)
(2)
(2)

Tax

Surtax

12^ per
cent on
capital
net gain

$364

$485

$121

9,132

12,177

3,045

21,809

29, 078

7,269

13, 924

18, 565

4,641

23, 901

31, 868

7,967

29,186

37, 483

8,297

28, 773

35, 281

6,508

28, 210

33, 207

4,997

29, 598

34,198

4,600

26, 769
24, 237
28, 666
24, 805
31, 398
21, 254
120, 289
88, 021
110, 262
145, 428
100, 555
109,174
50, 916
62, 872
43, 436
69, 375
92, 762
(2)
(2)

31,116
26,328
29,103
24, 043
28, 856
19, 261
93, 208
54, 054
56,116
64,130
30, 479
23, 973
16, 000
16. 927
9,159
17, 858
18,166
(2)
(2)

(2)

(2)

$1,178
3, 263
3,711
5,438
4,613
39, 830
42, 365
61, 917
88, 966
75, 488
71, 970
34, 242
40, 975
28, 232
52, 290
74, 964
(2)
(2)
(2)

$2, 442
1,721
16, 251
1,414
6,326
6, 789
182
761
(2)
(2)
(2)

4,347
3,269
3,700
2,949
2,896
2,620
12, 749
8,398
7,771
9,287
4,982
2,738
740
1,356
744
955
1,129

1,120, 217

145, 227

4,059

58, b50

83,154

636

127, 629,176

1, 480, 343

795,178

688, 092

119, 040

118, 711

37, 557
32, 929
35, 575
32, 732
34, 284
84, 080
86, 291
86, 915
88, 785
99, 255

181,661, 364
162, 394, 758
157, 394, 402
153,673, 206
141, 511,127
203, 034, 515
215, 346, 538
211, 061, 984
217, 237, 297
306, 413, 429

2, 547, 829
2, 928, 097
2, 240, 877
2, 756, 049
2, 222, 306
1,918,019
2,118, 957
3, 246, 097
3, 392, 429
8, 351, 393

For footnotes see p. 138.




$823
2,151
282

(3)

32,660

Summary
for preceding
years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Normal
tax

Tax credits
25 per
cent of 12H per
tax on cent on
earned capital
net in- net loss
come

3,256

105

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
KENTUCKY
Tax before tax credits
Net income classes
(Thousands of dollars)

Number
of re- Net income
turns

Under 11 (est.)
Under 1 (est.)
1 under 2 l (est.) ...
1 under 2 (est.)
2 under 3 * (est.)
2 under 3 (est.)
3 under 4 i (est.)
3 under 4 (est.)
4 under 5 i (est.)
4 under 5 1(est.)
5 under 6
5 under 6
6 under 7 *_ __ .__ ._
6 under 7
7 under 8 l
_
7 under 8
8 under 9i
8 under 9
9 under 10 !
9 under 10
10 under 11
11 under 12
12 under 13
1.
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

1,258
46
4,605
3,672
3,402
2,440
3,963
1,439
1,503
2,101
416
1,356
202
952
102
632
96
436
72
352
344
249
180
144
132
405
198
106
83
48
25
24
7
4
6
14
3
1
1
1

1

Summary for
preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Surtax

cent on
capital
net gain

25 per
cent of
tax on
earned
net income

$291

$73

13, 585

3,396

21,840

29,120

7,280

14, 909

19, 879

4, 970

21, 967

29, 290

7,323

24, 804

32, 060

7,256

26, 659

33, 579

6,920

23, 732

29, 386

5,654

21,331

26,159

4,828

22, 999
23, 936
24, 587
24, 533
20, 561
23, 415
117,062
1C9, 267
103, 820
142, 725
126,003
101, 483
144, 818
51, 722
37, 320
64, 497
206, 483

27, 921
27, 352
25, 347
24, 015
18,161
20, 267
84, 600
53, 522
40, 073
45,913
25, 380
10,005
26,873
6,508
2,518
2,996
10,454

4,922
4,926
4,331
3,978
2,598
3,418
14, 985
11,009
9,049
6,229
3,742
1,864
3,825
724
1,034
91
1,570

$1, 510
3,571
4,496
4,998
6, 566
47, 447
66, 754
72, 796
103, 041
109, 279
75, 477
100, 777
31, 479
35, 836
54, 246
143, 927

$423
17, 865
23, 340
14, 459
7,346
53, 677

12H per
cent on
capital
net loss

$5,337
2,347

5

(2)

(2)

(2)

2,531,558

415,168
1,926,048

34,623
35, 367
33,004
32,821
37, 315
72,119
79, 091
69, 666
69, 496
78, 258

191,640, 708
193, 766, 254
172,582, 213
169,100,987
180, 217,420
238,094,411
214,415,879
200, 048, 892
192,273,937
243, 879, 230

5,076, 854
5, 639, 394
4, 027, 734
3,226, 344
3, 299, 792
3,805, 669
3, 723, 960
4, 676,804
4, 297,470
7, 292, 098




1 2 ^ per

$218

135, 098, 479

For footnotes see p. 138.

Normal
tax

10,189

31,021

Classes crouDed 2

Total

$724,124
26, 958
7, 220,194
6,405, 048
8, 459, 418
5, 778, 697
13, 834, 044
5,177, 871
6, 597, 839
9, 462, 851
2, 246, 749
7, 402, 961
1, 306, 572
6, 151, 344
757, 478
4, 709, 615
817, 465
3,699,351
680, 884
3, 323,807
3, 592, 323
2,851,657
2, 246, 405
1, 945, 303
1,911,298
6, 931, 858
4, 403,100
2, 915, 857
2,836,351
2,143, 455
1, 348, 371
1,549,552
520, 246
342, 774
575, 013
1,670,088

Tax

Tax credits

(2)

(2)

343, 807

68, 771

742

668, 586 1, 206, 007

185, 881

126, 737

3,332

7,689

106

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
LOUISIANA
Tax before tax credits

Net income classes
(Thousands of dollars)

Number
of re- Net income
turns

Under 11 (est.)
Under 1 (est.)
1 under 2i (est.)
1 under 2 (est.)
__.
2 under 31 (est.)
2 under 3 (est.)
__
3 under 4* (est.)_
3 under 4 1(est.)
4 under 5 (est.)
4 under 5 (est.)
5 under6J
5 under 6
6under7 !
6 under 7
7under8 !
_.
7 under 81
8 under 9 _
8 under 9
9 under 101
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 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 .

1,369
12
4,393
3,086
3,410
2,787
4,383
1,890
1,843
2,731
306
1,994
118
1,219
88
781
45
526
44
354
242
204
163
144
109
294
157
87
89
46
24
11
8
6
9
4

_

Total
Summary for preceding
years: 3
1929
1928._
1927
1926
_
1925
1924
1923
1922
1921_
__
1920

$785,252
8,473
6,914,954
5,352,102
8,414,740
6,661,364
15,401,020
6,714,449
8,012,366
12,274,032
1,647,962
10,876,471
759,713
7,867,663
659,470
5,825,119
380,342
4,445,325
417,129
3,350,661
2,525,318
2,346, 770
2,026,053
1,949,019
1,576,025
5,017,123
3,534,054
2,387,053
3,045,753
2,064,545
1,279,314
721,885
586,378
525,432
844 646
454,687

Tax
Normal
tax

Surtax

12K per
cent on
capital
net gain

Tax credits
25 per
cent of
tax on
earned
net income

$35

$47

$12

10,569

14,092

3,523

23,691

31,587

7,896

23,110

30,813

7,703

35,734

47,645

11,911

44,502

58,842

14,340

44,199

55,103

10,904

38,951

47,675

8,724

35,678

42,772

7,094

29,454
27,090
25,785
28,037
27,437
26,878
106,254
107,964
91,286
165,195
140,109
99, 700
52,842
57,246
55,270
100,224
57,717

35,349
30,450
26,573
27,787
25,703
24,972
83,641
59,529
40,049
62, 590
40,350
19,087
5,600
6,095
8,502
7,218
5,529

$1,100
3,086
3,949
4,939
5,404
33,833
54,874
57,022
108,230 "~$I~290~
95,391
9,024
77,219
7,107
44,858
4,617
49,461
2,799
48,369
5,038
80,475
13,922
12,884
39,575

5 895
4,460
3,874
3,699
3,205
3,498
11,220
6,439
5,785
6,901
3,216
2,749
2,233
1,109
1,080
1,391
271

5,559

(2)

(2)

(2)

(2)

(2)

(2)

(2)

1

(2)

(2)

(2)

(*)

(2)

(2)

(2)

1,183,381

144,682

2,277

2,368

140,063

26

138,836,043

1,599,639

839,877

683,462

223,435

139,158

35,093
36,981
37,293
38,996
40,695
67,658
67,440
66,972
67,960
69,340

170,713,998
184,035,325
175,254,161
185,478,850
195,585,488
221,133,422
213,802,450
203,664,606
197,897,146
237,109,145

2,859,568
4,380,028
3,174,839
3,311,535
3,850,206
3,528,511
4,438,454
5,353,574
5,304,522
9,626,591




$14
1,440
964

2

32,979

For footnotes see p. 138.

12H per
cent on
capital
net loss

7,97/

107

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
MAINE
Tax before tax credits
Net income classes
(Thousands of dollars)

Under 11 (est.)
Under 1 (est.)...
1 under 2i (est.)
1 under 2 (est.)
2 under 3i (est.)
2 under 3 (est.)
3 under 41 (est.)
3 under 4 (est.)
__
4 under 5 1 (est.)
4 under 5 (est.)
5 under 6 *
5 under 6
6 under 7 1
6 under 7
7 under 8i
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
25 under 30
30 under 40
40 under 50
50 under 60
60 under 70
70 under 80
80 under 90...
90 under 100
lOOuiider 150
150 under 200—
200 under 250..
250 under 300300 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
S u m m a r y for preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Number
of re- Net income
turns

658
74
2,254
1,649
1,914
1,462
2,169
815
853
1,204
190
1,003
95
690
57
501
41
361
35
277
211
158
142
120
110
313
170
69
86
44
37
17
16
12
7
9
2
2
1

$370, 381
42,026
3, 508,691
2,837, 849
4, 761, 304
3,495,162
7, 567, 438
2,909,033
3, 712,000
5, 404,184
1,022, 308
5, 489,900
611,886
4, 460,898
421, 778
3, 745, 256
349,484
3,061,156
330,906
2, 625,050
2, 208, 915
1, 813, 248
1, 769, 239
1, 619, 302
1, 590, 640
5, 382, 512
3, 765,169
1, 891,169
2,925, 636
1,959,428
2,034, 401
1,102,876
1, 208,045
1, 020,917
675, 940
1,011,768
342,830
(2)
(2)

1

(2)

Tax
Normal
tax

Surtax

12H per
cent on
capital
net gain

Tax credits
25 per
cent of 12^ per
tax on cent on
earned capital
net in- net loss
come

$350

$467

$117

4,645

6,194

1,549

13, 312

17, 750

4,438

9,011

12, 015

3,004

13, 970

18, 626

4,656

18,611

24, 297

5,686

19, 839

24, 406

4,567

16,194

23,891

7,697

19,139

22, 817

3,678

19,684
16, 937
18,116
18,702
20,854
22,917
100, 231
107,933
73, 747
147,663
124,088
164, 362
98, 701
133,920
98, 447
72, 796
125, 061
52, 749
(2)
(2)

22,976
18,890
18, 727
18,455
19,948
21,051
74, 594
61,955
32, 354
53, 228
33, 285
30, 472
22, 394
25, 729
3,900
1,971
12, 333
1, 727
(2)

3,292
2,953
2,893
3, 219
3,389
3,556
11,817
11,152
6.364
8,549
5,289
3,270
3,646
2,477
542
374
735
19
2
()
(2)

(2)

$1,000
2,282
3,466
4,295
5,422
37,454
57,130
47, 757
106, 047
95, 435
118, 381
79,980
98, 422
74, 773
47, 342
100,049
49, 633
(2)
(2)

$1, 257
5,725
20, 508
5,583
12, 692
24, 254
24, 578
17, 665
1,408
(2)

$4, 320
5,068
1,729
5,610
446
3,938
721
4,251

(2)

1
1, 641, 782

295,870

16, 205

253, 218

26,954

507

17, 829

90, 690, 507

1,827,849

640,657

1,182,086

140, 624

109, 435

19,173
18,611
18,710
19, 709
19, 444
42, 254
48, 435
43, 041
44, 397
47,717

115,875, 339
111, 558,275
103,080,848
107,979,178
97,927, 563
135, 221, 259
142,964,209
129,857,441
124,628, 679
143,455, 545

3, 561, 754
4, 262,498
3, 300, 741
3, 419,490
2, 718,658
2, 568, 353
2,785,696
3,896,892
3,974,861
4,892, 419
1

For footnotes see p. 138.

133873—32—




26, 083

108

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
MARYLAND
Tax before tax credits
Net income classes

Number of
(Thousands of dol- returns
lars)

Under li (est.)
Under 1 (cst.)
1 under 2i (est.)
1 under 2 (est.)
2 under 3i (est.)
2 under 3 (est.)
3 under 4 i (est.). ..
3 under 4 (est.)
4 under 51 (est.)
4 under 5 (est.)
5 under 6 l- __
5 under 6. _
6 under 7 l
6 under 7
7under8i
7 under 8
Sunder 9i
Sunder 9
9 under 10i __
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 100100 under J50
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 »_—
Total

.--

Summary for preceding years: 3
1929
1928
1927
1926
1925.
1924
1923
1922
1921
1920

1,952
261
7,657
7,897
6,559
6,214
8, 995
3,754
3,632
5,151
573
3,565
281
2,372
177
1,599
131
1,117
104
923
791
620
505
407
353
1,115
526
307
353
150
115
62
46
33
14
52
20
11
10
11
2
1
4
2
1
1

Net income

Normal
tax

$1,106, 312
147,107
11, 882, 845
13, 572,393
16, 442, 068
14, 692, 923
31, 594, 649
13, 331, 683
15, 934, 697
23,028,027
3,102, 715
19,499,432
1,811,318
15, 305, 473
1, 327, 951
11, 943, 512
1,115, 668
9, 471, 981
988, 704
8, 756, 426
8, 289, 246
7,112,302
6, 302, 470
5, 489, 673
5,129,818
19,121, 290
11, 646, 602
8, 370,135
12, 077, 308
6, 648, 051
6, 314, 304
4, 018, 562
3,430, 242
2, 820,469
1, 327,413
6,175, 555
3,493,428
2, 446, 552
2, 708, 075
3, 824,108
928,118
(2)
3, 521, 869
2
()
(2)
(2)
8, 375, 774

68,426

354, 627, 248

68, 654
65,258
65,099
67,160
66,152
126, 226
127, 770
110, 896
112,963
108, 000

425,185, 985
409,371,465
390, 671, 215
375, 758, 859
362, 484, 950
467, 225, 699
401, 259, 584
386, 830, 235
368, 691, 062
390, 781, 048

For footnotes see p. 138.




Tax

Surtax

12H per
cent on
capital
net gain

Tax credits
25 per
cent of
tax on
earned
net
income

$1, 227

$1,636

$409

22, 206

29, 608

7,402

56,014

74, 686

18, 672

47,141

62, 855

15, 714

57, 576

76, 767

19,191

72,139

93, 702

21, 563

75, 570

95, 635

20, 065

71, 359

87, 095

15, 736

64, 956

78, 493

13, 537

72, 555
72,007
74,883
73, 872
70, 640
79, 239
371, 624
343,188
338, 321
629,879
429, 718
522, 817
362, 742
345, 553
314, 648
153, 054
826,202
487,307
384, 633
424,242
609, 287
171,862
(2)
626,837
(«)
(2)

87, 006
82,149
78, 063
72, 766
67, 692
73, 537
289, 090
206, 298
166, 599
233,876
113, 083
116,310
69, 393
58, 713
38,611
15, 718
68,000
26, 644
24,147
3,583
23, 288
2,962
(2)
22,297
(2)
(2)

(2)
1,542, 786

$3,859
9, 099
12, 477
14,133
17,842
132,889
174, 351
203,836
430, 898
325,071
396, 305
301, 972
292, 205
219,185
124, 709
672,824
322,801
290, 897
395, 715
444, 868
168, 944
(2)
497,844
(2)
(2)

$14,938
23, 627
34, 744
18,664
25, 298
66, 348
19,029
102,030
158,017
70,956
41,879
152, 284
(2)
108,231
(2)
(2)

14, 451
14, 001
12, 279
11,371
11,185
12,140
50, 355
37, 461
32,114
37,469 $12,364
16, 665 15,398
13, 814 10, 728
17,074 10,213
6,447 24,276
6,261
3, 235
4,367
2,035
6, 506 10,146
1,528 18,627
119
1,248
205 16, 730
9,985
1,168
44
(2)
977
558
(2)
(8)

(2)

6,968

1,428,482

110,308

9, 796, 084 2, 547,270

6,881, 266

946,353

15,641,824
16,126,803
13,859, 686
11,517,168
11,623,229
12,073,312
11,540,437
15,363, 765
14,537,303
20, 257, 233

1 2 ^ per
cent on
capital
net loss

770

2,202

436, 831 141, 974

109

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
MASSACHUSETTS
Tax before tax credits
Net income classes Number of Net income
(Thousands of returns
dollars)

Under 1i (est.)
Under 1 (est.)
_
1 under 2 i (est.)-—1 under 2 (est.)
2 under 3 i (est.)
2 under 3 (est.)
3 under 4 * (est.)
3 under 4 (est.)
4 under 5 l (est.)
4 under 5 (est.)
5 under 6 i
5 under 6
6 under 7 1
6 under 7
7 under 8 i_
7 under 8
8 under 9 i_
8 under 9
9 under 101
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
SOunder 90
90 under 100
100 under 150
150 under 200
200 under 250
250 under 300
WO 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
Summary for preceding vears: 3
1929..
1928
1927
1926
1925
1924
1923
1922
1921
1920

9,744
929
27, 960
20, 000
27, 323
20. 410
21, 960
10, 777
6,864
12, 237
1,544
8,479
824
5,715
580
4,195
454
3, 069
365
2, 360
2,096
1, 661
1,382
1,116
1,051
3,169
1,793
1, 052
1,180
611
363
243
175
103
60
217
79
33
32
26
6
11
2
1
1
1

Tax

$5,549,930
484, 936
43, 786,879
34, 572, 505
67,417, 278
48, 663, 615
76,125, 332
38, 267, 678
29,879, 400
54, 620, 792
8, 391, 424
46, 274, 950
5, 339,199
36, 981, 721
4, 340,182
31,346,681
3, 845, 383
26, 018,159
3, 477, 627
22, 381,126
21, 963, 831
19, 086, 502
17,254,233
15, 055, 934
15, 238, 005
54, 594, 339
39, 952, 460
28, 763, 735
40, 609, 037
27,150, 931
19, 762, 642
15, 670,160
13,053,281
8, 744, 960
5, 684. 780
25, 983, 757
13, 346, 548
7, 300, 441
8,771,918
8. 897, 789
2, 617, 352
6,301,510
(2)
(2)
(2)
(2)

6, 764, 798

1,197,137

For footnotes see p . 138.




1, 371, 651, 741
1, 357, 076, 374
1,189,273,214
1,147, 576, 498
1,132, 289, 870
1, 320,156, 959
1, 413. 015, 994
1, 237, 893, 477
1,153,008,156
1, 368, 406, 648

1 2 ^ per

Surtax

cent on
capital
net gain

25 per
cent of
tax on
earned
net income

$3,468

$4, 625

59,166

78, 888

19, 722

183, 409

244, 545

61,136

123, 589

164, 786

41,197

141, 897

189, 195

47, 298

163, 970

212, 520

48, 550

164, 526

208, 756

44, 230

162, 080

204, 357

159, 372

197, 959

160, 21-1
165, 561
171, 593
185, 706
176, 899
207, 601
984, 661
1, 098, 024
1, 068, 872
2, 394, 472
1, 729, 014
1,465,116
1,356,201
1, 270, 282
895, 299
608, 945
3, 230, 970
1, 807, 164
1, 055, 559
1, 380, 230
1, 281, 494
404,138
1, 053,146
(2)
(2)
(2)
(2)

198,717
193, 340
184, 084
188,828
174,866
192, 715
758, 063
632, 276
477,208
693, 682
464, 556
264, 878
191, 942
142,616
72, 755
47,167
240, 062
117,218
59, 488
77, 807
48, 966
5, 148
18, 189

202, 253 1, 010, 333, 740 26, 509, 775

213, 316
215,559
214, 356
221, 042
221, 530
378, 049
415,100
397, 241
388, 442
401, 770

Normal
tax

Tax credits

57, 857, 223
59, 738, 973
43, 949, 866
37,115, 976
41, 052, 088
40,857,137
42, 527, 993
57, 781,194
46, 534, 644
69, 368, 994

2

()

103, 323

12^

per
cent
on
capital
net
loss

$1,157

42, 277
- - '
$10. 69fi
24, 659
34, 731
_
38.712 . . .
53, 198
390, 476
613, 747
709,176
1, 864, 978
$30,610
1, 335. 015
85,641
1,162,656
152,364
1, 064,107
197,019
950, 697
241,563
727, 924
157,120
475, 015
138, 033
2, 509, 095
687,194
1, 442, 361
406,183
905,121
182, 707
980, 267
346, 278
697, 429
575, 788
343, 432
88, 440
852, 444
193, 901
(2)
(2)
(2)
(2)
2
()

694,187

400, 508

38,587
38. 50.'"-!
3S,475
37,150
37 853
36, 679
38,312
163, 87S
147,999
117,512
152,415 $42, 383
92, 847 63. 351
48, 736 66, 046
31,766 65,131
22. 352 42, 242
11,113 51, 387
8,882 42, 388
28, 774 176, 607
13, 030 145,568
4, 915 86, 842
5, 059 19, 063
4, 293 36, 396
1, 343 31,539
1, 246 10,142
(2)
(2)
(2)

881

7, 053, 525 17,880,123 3, 883, 379 1, 428,167 879, 085

110

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classeSy showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
MICHIGAN
Tax before tax credits

Net income classes

Number of Net income
(Thousands of dol- returns
lars)

Under H est.)
Under 1 (est.)-1 under 2* (est.)
1 under 2 (est.)
2 under 3i (est.)
2 under 3 (est.)
3 under 41 (est.)
3 under 4 (est.)
4 under 5 1 (est.)
4 under 5 (est.)
5 under 6 1
5 under 6 1
6 under 7
6 under 7
7 under 8i
7 under 8
8 under 9 1
Sunder 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
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
3,000 under 4,000
4,000 under 5,000
5 000 and over 2
Classes grouped

6,710
281
20,448
21, 944
16, 055
13, 655
18, 319
6,757
7,041
8,555
1,010
6,521
406
4,021
260
2,817
210
1,943
170
1,549
1,179
957
807
656
525
1,607
879
522
585
295
176
103
61
63
43
93
53
21
14
23
8
13

Total

147, 364

668, 391, 03

177, 918
179, 886
175,806
176,804
188, 66S
323,733
350, 072
267,953
250,14"
305, 07c

1, 029, 756,680
1, 066,529,992
950,085,831
905,814, 79C
910, 910,113
1, 045, 850, 046
1, 041, 933, 086
796, 411, 946
657, 779, 854
895, 679, 238

c

$4, 069, 814
147, 957
30, 663,164
37, 850, 398
39, 986, 268
32,195, 337
63, 951, 651
24, 241, 431
30, 614, 804
38, 241, 268
5, 436, 077
35, 536, 045
2, 616, 768
25, 969, 283
1, 940, 862
21, 012, 934
1, 774, 826
16,463,193
1, 621, 739
14, 685, 500
12, 339, 210
10, 997, 629
10, 079, 019
8, 859, 619
7, 610, 441
27, 676, 371
19, 501, 049
14,188, 242
20,167, 962
13, 065, 332
9, 582, 941
6, 656, 488
4, 583, 990
5, 327, 241
4, 023, 450
11, 088, 794
9,120, 253
4,780, 324
3,858, 089
7, 967, 012
3, 571, 723
8,019, 667
2, 528, 744
2, 767, 387

0)2
(2)
()
11, 010, 742

Tax
Normal
tax

For footnotes see p. 138.




25 per
cent of
tax on
earned
net
income

$1, 488

$1,983

$495

64, 031

85, 375

21,344

118, 414

157, 885

39, 471

69, 529

92, 704

23,175

88, 034

117, 380

29, 346

116, 683

152, 248

35, 565

115, 936

147, 317

31, 381

111, 726

140, 216

28, 490
25, 891

104,148

130, 039

109, 798
100, 693
106,159
114, 438
105, 791
102, 695
527, 787
572, 752
535, 328
997, 617
859, 324
749, 083
595, 258
458,939
561, 070
460, 004
1, 407, 058
1, 263, 332
742, 205
581,847
1,263, 594
576, 772
1,148, 910
316, 093
431, 845
(2)
(2)
(2)

135.793
117, 272
115, 422
117, 539
105. 432
98, 359
430, 308
360,496
262,084
356, 443
238, 748
163, 037
88, 509
74, 326
55, 440
45, 597
99, 236
89, 309
35,131
3,935
55, 89?
687
7,316

2, 000, 764

22, 523

(2)
(2)

$5, 505
14, 460
20, 534
22, 815
25,817
194, 273
297,663
345, 669
728,071 ~"$I6,~382
640, 692
43, 369
580, 367
58, 893
455, 292
79, 355
378, 207
27, 220
488, 447
46,118
333, 475
96, 309
1,262, 212
116, 745
991, 03
230,765
538, 33
177, 308
528,193
79, 861
957, 214
288, 418
499, 838
97, 579
847, 468
295, 965
316, 093
174,742
257, 323
(2)

1, 650,85

327, 885
2,467, 007

40,599,864
50,601,040
35, 599,799
32, 408, 357
33, 263, 014
30, 983, 705
28, 051, 017
34, 965, 003
24,197,84C
40, 493, 261

12^ per
cent on
capital
net loss

25, 995
22, 084
23, 723
23, 635
22, 456
21, 481
96, 794
85, 407
72, 425
86, 582 $10~697
46, 682 16, 80S
30, 450 22, 764
16,785 11,113
12, 042
8,772
9,686 19, 2497,323
8,054
15, 877 55, 258
9,967 37, 806
2,831
5,734
1,450
28, 692
2,389 35, 541
1,067
20, 265
955
884
220
(2)

(2)

17, 479,145 4,103, 981 12, 063, 74

Summary for preceding years: 3
1929
1928
1927
1926
1925__.
1924
1923
1922
1921
1920

Surtax

12^ per
cent on
capital
net gain

Tax credits

496
873, 960 281, 632

111

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
MINNESOTA
Tax before tax credits
Number of
re(Thousands of dollars) turns
Net income classes

Under l i (est.)
Under 1 (est.)
1 under 2 i (est.)
1 under 2 l (est.)
2 under 3 (est.)
2 under 3 (est.)
3 under 4 i (est.)
3 under 4 (est.)
4 under 5 i (est.)
4 under 5 (est.)
5 under 6 i
5 under 6
6 under 7 i_
6 under 7
7 under 8 * 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 00
60 under 70
70 under 80
SO 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

2,142
94
6,705
8,283
6,043
5,175
_. 6,770
2,787
_ 2, 624
4,003
426
2,947
188
1,938
127
1,324
98
964
61
771
611
438
381
289
272
817
391
240
281
_.
116
75
32
26
15
..
21
37
13
5
4
2
1
2

$1,268, 583
55, 825
10, 359,391
14, 289, 393
15, 017,159
12, 081, 547
23, 730, 297
10, 042, 321
11,425,909
18, 001,219
2, 290, 234
16,132, 855
1,204,638
12, 521, 334
947, 050
9,873,793
835, 477
8,161,346
575,221
7, 306,023
6, 408,246
5,028,101
4, 750,290
3, 892, 539
3, 953,137
14,062, 798
8, 692,817
6, 550,190
9, 559, 648
5,194, 992
4,103, 595
2, 062, 469
1, 934,186
1, 284, 583
2, 002, 323
4,378,172
2,194,175
1,108, 445
1,087,350
664,116

57, 539

266, 572, 313

1, 540, 526

Total
Summary for
preceding vears: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Net income

_ .

60, 701
60, 752
61,439
64,227
71,291
128, 237
134,360
122, 885
124, 501
154,118

For footnotes see p. 138.




Tax

Normal
tax

Surtax

12^ per
cent on
capital
net gain

Tax credits
25 per
cent of
tax on
earned
net
income

$816

$1, 088

$272

22, 365

29, 820

7,455

45,168

60,224

15, 056

27,614

36,819

9, 205

39,225

52,299

13,074

51.323

66, 908

15, 585

54,873

69, 330

14, 457

52, 540

65, 291

12, 751

50,963

62, 715

11, 752

51, 862
53, 531
48, 237
55,128
47,636
56,445
257,078
239, 621
248, 753
446,354
342; 814
309, 902
177, 345
207,062
140,386
236, 843
556, 762
316, 593
165, 688
127, 394
93, 205

64, 047
62,151
51, 545
56, 045
46, 344
52, 689
204, 650
145,813
115,168
142. 852
92, 607
48, 386
25, 481
30,066
18,364
25,843
49, 523
20, 781
4, 093
2, 562
5, 625

220, 854

$2, 950
6,431
9,391
10,110
13, 713
98, 349
132,007
159,855
334, 549
262,118
250. 525
158,227
161.935
116, 464
197,225
464, 220
215, 531
137, 345
182, 656
32, 659

$12, 055
13. 937
24, 332
5,032
14,227
14,161
24,982
76, 588
88,941
31,371
1,034
55, 540

12,185
11,570
9 739
10, 308
8,818
9, 957
45, 921
38,199
26,270
37, 940
21,176
10, 223
5,379
5,303
2,968
4,976
6,184
2,799
1,315
929
619

113, 365

107,412

846

4, 744, 380 1,719,052 3, 059, 625

469, 612

373, 231

337, 880, 743 9, 799,141
340,152, 949 11, 925; 077
295, 670, 416 7, 383,307
296, 414,294 6,475,311
305,945, 206 6,125, 915
375, 588, 940 6, 720, 567
372, 376, 782 7,083, 527
348,740, 625 9,419. 301
340, 833, 699 8, 097,117
453,212,241 15,169, 869

923

12^ per
cent on
capital
net loss

$5,162
4,672
3,118
6,016
2,863
5,635
6,231
27,385
5,861
5,806
57, 929

130, 678

112

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
MISSISSIPPI
Tax before tax credits
Number of
re(Thousands of dollars) turns
Net income classes

Under l i (est.)_
1,039
Under 1 (est.)
29
1 under 2i (est.)
2,204
1 under 2 (est.)
1,005
2 under 3i (est.)
1,874
2 under 3 (est.)
780
3 under 41 (est.)
2,066
3 under 4 (est.)
410
4 under 51 (est.)
599
4 under 5 1(est.)
618
5 under 6
89
5 under 6
394
33
6 under 7 ^ _...233
6 under 7 1
21
7 under 8
160
7 under 8 1
26
8 under 9
111
8 under 9
16
9 under 10 1
66
9 under 10
69
10 under 11
46
11 under 12
43
12 under 13
35
13 under 14
14 under 15
23
15 under 20
67
20 under 25
49
25 under 30
14
30 under 40
12
40undef 50
6
50 under 60
4
60 under 70
1
70 under 80
2
80 under 90
1
90 under 100
1
100 under 150
1
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

- . - 12,147

Net income

$580,362
16,088
3, 330,158
1, 749, 722
4, 693, 840
1, 820, 290
7,155, 205
1, 474, 346
2, 607, 706
2, 757,609
482, 625
2,159, 207
211, 551
1,511,101
157, 910
1,194, 817
222, 235
941, 653
151, 354
625,114
722, 373
530, 464
538, 374
475, 930
332, 837
1,133, 640
1,109, 289
380, 764
400,992
260, 643
206, 244

Tax

.

.

15,689
16,140
16, 964
17,196
16, 985
27, 213
27, 851
26, 897
25, 614
28,022

For footnotes see p. 138.




Surtax

12^ per
cent on
capital
net gain

25 per
cent of
tax on
earned
net
income

$78

$236

$314

2,962

3,948

986

6,555

8,740

2,185

3,766

5,021

1 255

5,279

7,039

1,760

6,776

8,769

1,993

6,154

7,599

1,445

6,456

7,726

1 270

5,501

6,825

1,324

5,003
5,710
4,618
4,886
5,413
4,092
19, 854
32, 378
15,169
18, 812
15, 319
16, 333

5,993
6,470
5,223
4,657
4,874
3,634
14, 794
18, 697
8,033
5,184
3,877
3,706

$323
694
1,035
1,258
1,127
7,325
16, 770
9,226
14, 384
12, 499
12, 733

__________

990
1,083
1, 299
806
719
669
2,265
3, 089
2,090
756
1,057
106

(2)

•1

(2)

621, 946

60,509

1,838

23, 495

$35,469

293

40, 556, 389

251, 781

142,961

100, 869

35,469

27, 518

63,922,168
64, 689, 480
64, 878, 684
64, 859,892
73, 750, 950
82, 652, 945
83,494, 009
76, 981, 743
60,104,438
83, 954, 352

600, 076
763, 702
816,429
643, 744
989,451
1,155, 729
1, 685, 439
1, 803, 632
1,069,136
2, 495, 207

Summary for
preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Normal
tax

Tax credits

12^2 p e r

cent on
capital
net loss

113

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
MISSOURI
Tax before tax credits
Net income classes Number of Net income
(Thousands of dollars) returns

Under 11 (est.)
2,826
Under 1 (est.)119
1 under 2 i (est.)
12,127
1 under 2 (est.)
10,130
2 under 3 i (est.)
9,649
2 under 3 (est.)
7,112
3 under 4 i (est.)
10,128
3 under 4 (est.)
4,128
4 under 5 i (est.)
3,272
4 under 5 l(est.)
5,985
5 under 6
657
4,312
5 under 6
318
6 under 7 i.
2,767
6 under 7
230
7 under 8 i
1,967
7 under 8
182
8 under 9 i
1,465
8 under 9
151
9 under 10 i
1,116
9 under 10
894
10 under 11
733
11 under 12
636
12 under 13
529
13 under 14
419
14 under 15
1, 376
15 under 20
716
20 under 25
447
25 under 30
440
30 under 40
234
40 under 50
_
141
50 under 60
78
60 under 70
47
70 under 80
40
80 under 90
18
90 under 100
70
100 under 150
20
150 under 200
7
200 under 250 .
8
250 under 300
6
300 under 400
1
400 under 500
4
500 under 750
1
750 under 1,000
_
1
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

.

$821

$205

37,876

9,469

64,188

85,583

21, 395

39,049

52,065

13,016

60,733

80,979

20, 246

79, 319

104, 576

25, 257

80,186

101,906

21,720

75,953

98,132

22,179

77,115

96, 072

18, 957

75, 309
73,061
78, 512
86, 716
84, 642
79, 586
429, 702
437, 418
450, 513
747, 906
657, 519
599, 370
463, 664
355, 893
372, 202
201, 400
1,048,019
465,112
222, 607
318,613
292, 025
(2)
(2)
(*)
(2)

93, 779
87,148
85, 200
89, 005
83, 999
73,616
347, 384
254, 848
204, 083
264, 663
170,180
126, 328
66, 746
50, 859
46, 022
20, 798
84,515
19,043
2,888
10, 303
10,002
(2)
(2)
(2)
(2)

$4, 216
10,806
16,126
18, 363
20, 607
168,140
244, 630
296, 530
545, 629
508, 604
474, 571
347,413
301, 732
307, 289
144,813
757,173
352, 500
149,173
154, 588
168. 779
(2)
(2)

26, 786

210. 225

705,020
8, 750, 375

98, 367
99, 295
96,407
99, 509
._ . 109, 059
186, 784
192, 282
173, 728
172, 519
162,199

558,127, 649
563, 951, 553
501, 495,130
512,801,163
533, 836,188
632, 532,962
605, 275, 520
526,387, 658
499, 911, 004
548,130,178

16, 416,897
18, 910,977
13, 738, 256
13,496,872
14,246, 816
12,373,492
13,085,218
15,972,706
14, 660, 351
21,877,701




25 per
per
cent of 12*^
tax on cent on
earned capital
net
net inloss
come

$616

5, 038, 733

For footnotes see p. 138.

Surtax

12H per
cent on
capital
net gain

28,407

419, 648,187

Summary for3 preceding years:
1929.

Normal

tax

85, 507

Total

1928
1927
1926_ .
1925
1924
1923
1922_._
1921
1920

$1, 618, 768
60,459
19,136, 808
17, 446, 850
23,753, 779
16, 756, 736
35, 506, 690
14, 873, 572
14,182, 273
26, 753,496
3, 572,402
23, 570, 099
2, 058,244
17, 892, 688
1, 715,407
14, 685, 214
1, 542, 830
12,408, 998
1,435,147
10, 582, 083
9, 373, 639
8, 405, 549
7,945,456
7,135, 439
6, 063, 370
23, 695, 630
15,948,372
12,170, 751
15,133, 205
10,412, 291
7, 703, 056
5, 058, 885
3, 498, 974
3, 380, 396
1, 701, 287
8, 232, 543
3,453, 634
1,536,009
2,241,915
1,966, 510
(2)
(2)
(2)
(2)

Tax

Tax credits

(2)
(2)

$11,185
28,945
35,454
63,196
19, 443
34,930
40,902
244,572
110, 633
74,054
154, 682
119,476
(2)
(2)
(2)
(2)

18, 470
18, 303
17.494
18,415
17, 720
14,637
85,822
62,060
50,100
65, 066
37, 679
23, 379
10, 234
8, 535
8,702
2, 858
11,188
2,914
501
828
1,218
2
()
(2)
(2)
(2)

469, 536

1,527

2, 876, 205 5,201,907 1,407, 008

630, 094

$8, 505
12,531
13, 604
3,457
7,606
7,337
2, 255
27, 053
14,15G
3,007
132
5, 014
(2)
(2)

104, 651

114

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
MONTANA
Tax before tax credits
Number of
returns

Net income

183
22
992
2,192
896
1,629
1,327
760
590
940
106
579
32
407
19
214
13
150
13
98
95
71
46
45
30
90
31
23
12
5
7
4
2
6
1
4
1

$107,154
12,704
1,641,673
3, 775, 877
2,174, 228
3,835, 239
4, 740,574
2, 732, 314
2, 576,135
4,201, 878
572, 242
3,173, 417
206, 227
2, 633, 253
141,002
1, 598, 895
110,054
1, 268, 661
123, 723
926, 517
997, 478
816, 225
573, 049
606, 429
432, 577
1, 553, 345
685,030
620, 450
392, 715
220, 285
384, 319
250, 809
154, 325
517, 768
(2)
(2)
(2)

738, 664

96, 340

8,779

74, 270

17, 731

1,021

3,419

_ 11,635

45,495, 235

461, 295

228, 351

235, 504

40,107

37,996

4,671

Net income classes
(Thousands of dollars)

Under 11 (est.)
Under 1 (est.)
1 under?i (est.)
1 under 2 (est.)
2 under 3i (est.)_
2 under 3 (est.)
3 under 41 (est.)
3 under 4 (est.)
4 under 5 1 (est.)
4 under 5 (est.)._
5 under 6 1
5 under 6
6 under 7 1
6 under 7___
7 under 8i
7 under 8,_
8 under 9 1
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
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
760 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.-

Tax credits

Summary for preceding years: 3
1929
1928
. . _
1927__
1926.
1925
1924
1923_.__
1922 _
1921....
1920 .

17,067
17,112
18,651
16,191
19, 239
44,011
42,809
38, 044
36,907
45, 557

For footnotes see p. 138.




Tax
Normal
tax

Surtax

12H per
cent on
capital
net gain

25 per
cent of 12 ^ per
tax on cent on
earned capital
net
net loss
income

$75

$99

$24

5 989

7 985

1,996

14,844

19,792

4,948

7,516

10,022

2,506

8,848

11,798

2,950

10, 421

13, 388

2,967

11, 589

14,094

2,505

8,994

10, 723

1,729

8,707

10, 212

1,505

7,374
8,952
7, 559
6,671
8,301
6,506
30, 610
19,824
22, 468
18, 220
13,472
28, 817
24, 333
14,129
70, 736
(2)
(2)
(2)

8,658
9,942
7,707
6,449
8,099
5, 869
23,652
10,819
8,427
5, 456
3,640
3,481
2,705
957
15, 598
(2)
(2)

71, 397, 232 $1, 019, 300
72, 908,121 1, 298, 024
69, 654,023
867,944
59, 289, 994
561, 833
66, 825, 486
580,196
107, 241, 911
731, 111
99, 255,947
721, 406
83, 903,851 1,029,195
81, 527, 662 1, 051,863
109, 348,194 2, 033,190

$455
1, 062
1,126
1,528
1,452
10,920
10, 299
14, 939
13, 425
11, 268
24, 999
14, 073
10, 065
45, 623
(2)
(2)
(2)

$49
509
7,570
3,786
10, 462
(2)

1,284
1,445
1,210
904
1,326
815
3,962
1,294
898
661
544
172
15
679
636
(2)

$941
311
(2)

115

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
NEBRASKA

Tax before tax credits
Net income classes
(Thousands of dollars)

Under l i (est,)
Under 1 (est*)___
1 under 2i (esti)
1 under 2 (esti)
2 under 3i (est»)
2 under 3 (est.)
3 under 41 (est.)
3 under 4 (est*)
4 under 51 (ests)
4 under 5 (est.)
5 under 6 1
5 under 6
6 under 7 1
6 under 7
7 under 8i

7 under 8
8 under 9 1

__

__ _ _

8 under 9
9 under 101
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

_
_.
_

__
__
_.
__

_

Number of
returns

Net income

1,283
71
2,988
3.009
3,282
2,288
3,749
1,437
1.306
2,282
205
1,514
95
900
60
593
32
406
25
322
231
192
155
106
104
276
141
91
67
21
9
8
10
3
1
3
2

$734,822
39,670
4,646, 708
5, 217,126
8,195, 673
5,430,451
13,146,616
5,168,484
5,693,472
10, 214,689
1,107,638
8, 261,399
609,642
5.817,257
451,136
4,428,639
269, 744
3,433,664
238,321
3, 054, 697
2, 420,605
2, 204,993
1,930,083
1,427,485
1, 514,172
4,698, 717
3,131, 706
2, 516, 516
2,332, 596
948,924
497, 770
516. 736
745,972
249,258
(2)
355,039
336, 249

2

643,435

97,371

2

(2)

(2)

.

Total
Summary for preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Tax

25 per
cent of
tax on
earned
net
income

$558

$139
3,016

9,045

12, 061

21,306

28,408

7,102

15,154

20, 206

5,052

23,587

31,448

7,861

29,222

37, 268

8,046
6,319

26,332

32, 651

25, 728

30,991

5,263

23, 248

27, 661

4 413

23, 592
22,016
22,929
24,232
20, 612
25,192
96, 943
92,795
103, 201
124,670
61,317
45,972
47, 266
72, 058
29, 651
(2)
40,854
50,752

28,115
24,647
24,480
24, 295
20, 709
24, 232
80, 648
62, 231
56,327
48, 802
20, 828
13,967
7,732
8,956
5,203
(2)
2,916
390

1,304,739

205,846

27,271

1,381,310

30,962
31,426
32,170
33, 532
35,661
66, 512
70, 545
67, 503
71,853
97,729

140,322,452
139,471,054
130,131,079
134,153, 838
141,877,975
189,371,665
195,152,562
177,969,193
179,905, 513
306,362,700

1,919,473
2,109,341
1,427, 747
1, 381,307
1, 732, 535
1,848,121
2, 534,257
3,165,433
3,328,145
8,363,305




Surtax

12H Per
cent on
capital
net gain

$419

113,934,843

For footnotes see p» 138»

Normal
tax

Tax credits

$1,288
2,819
3,802
3, 583
5,233
31,383
47,626
61,740
85, 784
49. 593
33,488
41,197
54, 203
16,803
(2)
12, 543
50, 569
73,906

(2)

(2)

$35
616
15,808
8,339

4 523
3,919
4,370
3.865
3.680
4 273
15,088
17,062
14,866
9,120 " " $ 8 3 1
4,680
5,040
1 483
1,663
5,780
1,129
694
(2)

25,986

23,813
(2)

591
207
348
(2)

146,013

56, 366

743

679, 940 j 721, 573

130, 963

139,875

4,210

121/2 per
cent on
capital
net loss

11,291

116

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
NEVADA
Tax before tax credits
Number of N"et income
(Thousands of dollars) returns
Net income classes

Under l i (est.)
Under 1 (est.)__.
1 under 2i (est.)
1 under 2 (est.)
.
2 under 3 l (est.)
.
2 under 3 (est.)
3 under 4 ! (est.)
3 under 4 (est.)
4 under 5 1 (est.)
4 under 5 (est.)
5 under 6 1
5 under 66 under 7 ]
6 under 7..
7 under 8 l
7 under 88 under 9 1 _
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
_
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 1,5001,500 under 2,000
2,000 under 3,000- _ 3,000 under 4,000
4,000 under 5,000
5,00.0 and over 2
Classes grouped

101
2
336
941
2-90
579
385
223
117
324
21
199
10
139
4
98
3
51
7
33
37
26
11
9
2
21
5
6
10
3
4
2
3
1
1

1928
1927
1926
1925
1924 .
1923
1922
1921..
1920

(2)
369, 081

cent on
capital
net gain

$13

$3

3,348

838
1,664

4,989

6,653

2,761

3,680

919

4,593

6,123

1,530

4,438

5,717

1 279

5,234

6,470

1, 236

4,723

5,721

998

3,304

3,940

636

3,046
3,813
4, 089
2,191
2,031
659
6, 319
4,462
5,617
19, 686
•8, 299
16,169

3,477
4,337
4,086
2,345
2, 068
662
5,181
3,250
1, 737
8,801
612
2,085

(2)

(2)

48, 245

1

(2)

(2)

1

(2)

(2)

1, 865, 776

315,448
472,636

5,174
4,477
4,702
4,797
6,164
10,664
10,467
9,723
9,719
10, 381

21, 507, 783
20,109, 392
17, 443, 233
16, 795, 822
19, 661, 369
27, 534, 276
25,711,611
22,397, 460
22, 455, 508
25,337, 934

356,444
477,673
228, 799
195,497
178,361
184, 334
241, 291
258, 732
329, 296
390, 077




Surtax

$10

16, 688,195

For footnotes see p. 138.

Normal
tax

25 per
cent of
tax on
earned
net income

2,510

4,006

Total
Summary
for preceding
years: 3
1929....

$55, 539
879
532, 847
1, 636, 691
713, 765
1, 347, 324
1, 343, 287
789, 884
507, 044
1,452, 089
114, 425
1, 084,170
64,420
898,623
29,641
728, 728
25,220
430,605
67, 080
312,133
389,815
298,197
136,839
123, 421
28, 790
357, 3Q5
111, 656
165, 687
347, 767
140, 344
219,123

Tax

Tax credits

431
767
376
423
374
99
1,238
512
309
2,085
34
446

$243
379
269
337
96
2, 376
1,724
4,189
12,970
7,721
14, 530

(2)

(2)
17

47, 291

(2)
(2)

4

$941

(2)
(2)

(2)

26, 042

225,326

64,097

17

106,365

317,451

65, 038

16, 218

121/2 p e r

cent on
capital
net loss

117

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories, and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
NEW HAMPSHIRE
Tax before tax credits

Xet income classes
(Thousands of dollars)

Under l i (est.)
Under 1 (est.)
1 under 2i (est.)
1 under 2 (est.)
2 under 3i (est.)
2 under 3 (est.)
3 under 4 i (est.)
3 under 4 (est.)
4 under 5 i(est.)
4 under 5 (est.)
5 under 6i
5 under 6
6 under 7 i
6 under 7
7 under 8 i
7 under 8
8 under 9i
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
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
Classes grouped 2

._

_.
.

Total
Nummary for preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921.
1920

Number of
returns

Net income

720
35
2,228
1,518
1,791
1,069
1,702
567
625
805
186
589
76
376
53
293
32
199
39
188
132
83
77
56
61
182
75
55
40
28
15
6
5
4
2
11
3

$439,652
18,638
3,437,366
2, 632,335
4,412, 731
2, 534,283
5,942,570
2,024,835
2,760,474
3,633,864
1,010,038
3,207,022
493,168
2,422,334
397,185
2,192,337
270,699
1,687,779
368,934
1, 781,680
1,386, 740
950,378
962,929
754,052
879,300
3,147, 530
1,668,039
1, 507,823
1,417,300
1,238,484
825, 949
399,693
383,135
344,925
181,788
1,292,174
(2)

1

Tax
Normal
tax

(2)

Surtax

12 H Per
cent on
capital
net gain

Tax credits
25 per
cent of
tax on
earned
net
income

$146

$195

$49

4,373

5,831

1,458
3,037

9,114

12,151

5,884

7,846

1,962

8,794

11, 725

2,931

13,717

16, 721

3,004

9,878

12,309

2,431

11,017

13,403

2,386

9,884

11, 988

2,104

14,059
10,366
7,303
9,120
6, 645
8, 944
39, 407
21, 798
20,110
21,037
18,900
8,122
7,098
1, 903
6,991

2,181
1, 531
1,274
1,303
1,296
1,254
7,202
3,603
3,010
4,618
3,068
1,301
1,184
593
1,487
112
914
(2)

11,878
9,483
7,227
9,742
7,294
10, 596
54, 516
43, 685
54,401
70, 853
80, 656
61,436
31,468
35,977
42,067
18,539
172,326
(2)

$648
1,198
1,925
1,945
2,906
22,311
25,490
37,301
54,168
58,192
46,889
28,426
22, 940
27,311
16,275
147,469
(2)

13,930
(2)

(2)

(2)

$266
7,023
8,930
4, 565
11, 727
9,252
2,420
12,840

\2\i per
cent on
capital
net loss

$391
1,204
7,437

(2)

44
999

(2)

I

1,006,576

157,113

4,268

133,123

21, 770

496

1,552

13,927

60,014, 739

952,064

312,170

628,517

78,793

55,789

11,627

14,341
14,132
14,484
15,276
16,413
31, 532
36,876
31, 787
32,410
35, 983

74,306,913
72,610,266
70, 560,949
66, 743,817
70,117, 771
94,132, 914
104,852,122
85, 577,058
82,352,496
100,431,539

1, 734,828
1,991,854
1,824,931
1,201,298
1,218,822
1,377,393
1,643,150
2,133,631
1, 759,290
2, 720, 793

For footnotes see p . 138.




118

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories ana by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
NEW JERSEY
Tax credits

Tax before tax credits
Net income classes
(Thousands of
dollars)

Under 1i (est.)
Under 1 (est.)1 under 2 i (est.) - _ 1 under 2 (est.)
2 under 3 i (est.). _ _
2 under 3 (est.)
3 under 4i (est.)._3 under 4 (est.)
4under 5i (est.)-_4 under 5 (est.)
5 under 6 i
5 under 6
6 under 7 i_
6 under 7 .
7 under 8i
7 under 8
8under 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
60 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
Summary for preceding years: 3
1929
1928—.
1927
1926
1925
1924..
1923
1922
1921.
1920—

Number of
returns

Net income

Normal
tax

4,155
619
16,029
22,412
18,115
21, 504
21,953
12,109
8,916
16,136
1,374
11,100
624
6,919
377
4,802
305
3,459
245
2,665
2,075
1,623
1,292
1,118
843
2,822
1,428
759
876
392
245
134
110
82
51
139
48
32
18
7
7
9
3
7
1
3

$2,42(4,095
344,103
25,260,641
38,943,120
44,886,151
51,473,931
77,592,848
43,263,497
38, 729,399
72,188,967
7,432,121
60, 507,119
4, 031,119
44, 738, 448
2,829,143
35. 862, 617
2, 579,348
29, 292,644
2, 333. 954
25, 279, 673
21, 731,281
18,664,014
16,132, 777
15,104,479
12, 220,084
48,462,144
31,810,172
20, 705, 214
30,146,999
17,406,875
13,348,643
8,646, 509
8, 219, 548
6,965,116
4, 835, 719
16, 515,765
8, 496,305
7,076, 250
4, 895,110
2, 579,824
3,066, 396
5, 301, ?56
2, 418, 017
8, 016, 543
(2)
(2)

1

(2)
13,974, 771

187,943

195, 772
196,681
195, 467
176,320
150,874
299,904
293,503
301, 834
269,096
296,989

For footnotes see p . 138.




Tax

$2,8471

$3,796

$949

66,824

89,099

22,275

195, 757

261,010

65,253

139,618

186,157

46,539

165, 519

220,692

198,647

261,167

62,520

194, 697

250,484

55,787

189, 313

240, 202

50,889

182, 564

228, 341

45,777

184, 734
175,391
185,765
174, 562
191,482
170,847
909, 548
921,828
792, 412
1,552,002
1,131,272
1,061, 511
780, 555
844,314
787, 643
542, 659
2, 223, 573
1,204,691
1,053,119
745,129
433,650
504, 435
805, 404
371, 024
1, 462, 579
(2)
(2)

231, 475
206,868
204, 520
183, 359
196,733
166,845
759, 533
590,328
399,099
603, 665
326, 308
249,007
144,149
152, 459
128,216
55, 600
241, 727
79,861
48, 010
49, 640
33, 063
14,481
12,348
6,878
8,159
(2)
(2)

$9,914
24,739
32,287
39,209
42,017
337,366
490, 637
507,611
1,084,499
857, 785
812,976
597,968
676, 330
586, 078
457, 517
1, 816, 297
982, 663
805, 751
623,613
311, 783
371, 726
473,336
213,904
1,304,461
(2)
(2)

2,673, 325

(2)
29, 538

(2)
2,464,093

956, 732, 849 23,219, 240

1,212,423,226
1, 241,411,359
1,117,398,064
1, 032, 297, 571
943, 672, 751
1,177, 421,081
1, 050, 741,177
1, 032, 262, 375
856, 856, 058
977,853,627

Surtax

25 per
cent of
tax on
earned
net income

12H per
cent on
capital
net gain

43, 956, 017
51,889,941
38, 911,894
32 858 092
32,383,155
31,941,148
30, 552, 642
40, 982,616
33, 258, 294
43, 275,477

-

-

$28, 794
53,041
65,163
89,122
78,144
122,931
71, 717
247,261
220,641
239,854
135,836
92,233
118,752
323, 755
152,925
150,290
(2)
(2)
180, 725

12H
per
cent
on
capital
net
loss

55,173

46, 741
41,391
43,494
41,084
44,460
38,015
187, 351
159,137
114, 298
151, 271 $13,685
73, 295 32, 567
46, 353 19, 282
23, 834 26,850
27,159 35,460
16,961 32, 621
8,687 33, 488
28,698 53,014
10,094 68,380
5,034 35, 462
3,881 60,079
809
2,620
524
1,111 2,924
497 2,186
149
182
(2)
(2)
(2)
1,031

6,862, 817 15, 924, 560 2, 371,184 1, 522, 365 416,956

119

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
N E W MEXICO
Tax before tax credits
Net income classes
(Thousands of dollars)

Number of Net income
returns

Under 11 (est.)
Under 1 (est.)
1 under 2 1 (est.)
__
1 under 2 (est.).__
2 under 3i (est.)
2 under 3 (est.)
3 under 4 1 (est.)
3 under 4 (est.)
4 under 5 1 (est.).__
_
4 under 5 ](est.)
5 under 6
5 under 6
6 under 7 *
6 under 7
. _ __
7 under 8 i_
7 under 8
8 under 9 *
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 uuder 60
60 undar 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 iindf.r 1 500
1 500 under 2 000
2 000 under 3 000
3,000 under 4,000
4,000 under 5,000
I 000 and over
Classes grouped 2

1928
1927
19^6
1925
1924
1923
]Q92
10^1
1920

$172,677

682
660
571
697
751
485
243
623
32
389
18
236
9
142
11
98
7
79
43
45
28
25
19
49
23
9
9
7

1, 047,392
1,151,161
1, 415,651
1, 671,382
2, 621, 701
1, 714,474
1, 059, 032
2, 789, 613
172, 094
2,133, 605
116, 284
1,526, 087
66, 594
1, 052, 701
92, 698
829, 752
QQ, 083
748, 602
450, 057
514,989
345,847
336,999
274, 354
832, 680
522, 268
248,419
325, 384
317,727

Normal
tax

Surtax

12^ per
cent on
capital
net gain

25 per
cent of
tax on
earned
net income

$1,931

$2,575

$644

5,971

7,962

1 991

5,793

7,723

1,930

8,457

11, 275

2,818

9,548

12, III

2, 593

8,918

10, 772

1 854

7,673

9, 059

1, 386

8,417

9, 602

1 1S5

7, 293
4,963
6, 594
3,987
5,806
5,422
18, 562
17, 574
10, 722
21, 447
21,476

8,197
5, 246
6, 797
3, 787
5,377
5,100
14, 550
10, 204
5,125
10,846
5, 961

2

(2)

(2)

(2)

1
1

8

8

8

904
442
S54
431
440
604
1, 353
8<J0
0S6
1 239
881

$199
651
631
861)
916
5, 305
8, 260
6, 283
11,840
16, 896

(2)

8

12^2 per
cent on
capital
net loss

$500

(2)

8

354, 664

41, 905

3,261

31,998

$7, 488

90

752

6,288

24, 970, 971

222, 459

155. 560

83, 918

7,488

23, 255

1,252

6,874
6,686
6,462
6, 513
7,203
11,595
12, 202
11,553
11, 780
13, 656

30, 875, 636
29,995, 501
26, 288,148
24, 631, 507
23,994,717
31,951,117
32, 667, 610
28,982,814
27, 838,165
36. 923,120

299, 882
464,430
283,403
227,471
178, 762
223, 842
337, 354
383, 750
351, 629
612, 573

Total
Summary
for preceding
vears: 3
1929

294

Tax

Tax credits

For footnotes see p. 138.




120

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
N E W YORK
Tax before tax credits
Net income classes Number of
(Thousands of
returns
dollars)

Under 1 i (est.) — .
Under 1 (est.)
1 under 2 l (est.)-—
1 under 2 (est.)- 2 under 3 1 (est.)._2 under 3 (est.)_
3 under 4 i (est.)_..
3 under 4 (est.)
4 under 5 l (est.) .
4 under 5 (est.) . . _
5 under 6 l
5 under 6
6under 7 1
6 under 7
7 under 8*
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
60 under 70
70 under 80
80under 90
90 under 100
100 under 150
150 under 200
200 under 250250 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
TotalSummary for preceding years: 3
1929
1928
1927
1926
1925
1924
...
1923
1922
1921
1920

19,014
1,535
78,306
79,207
72,383
74,754
82,449
41,755
29,357
54,849
4,606
38,089
2,142
24,858
1,453
17,922
1,166
12,592
1,009
10 2591
7,991
6,615
5,211
4,396
3,829
12,126
6,526
3,952
4,521
2,449
1,501
1,025
710
498
388
1,018
390
208
111
139
71
87
33
38
8
10
2
3
5

Net income

Tax
Normal
tax

$10 912,092
901,915
123,342,973
137,716,417
179,139,084
178,880,165
288,837,897
148,318,002
127,770,823
245, 728, 754
24,867,895
207,688,808
13,865,495
160,749, 512
10,858,663
134,007,359
9,882,767
106,679, 985
9. 580.386
97 355 441
83,726,868
75,932, 766
65,059,113
59,286,104
55,499,257
208, 723, 352
145,565,693
108,029,935
155,835,934
108,917,401
82, 051,417
66,172,211
53,083,155
42,193,199
36,709,540
123,500,167
67,164,846
45,783,877
30,120,654
47,664,802
31.522,230
52,644,559
28,391,112
47,217,976
13,550,030
24,392, 591
7,359,305
12,750,520
93,197, 059

Surtax

12}i per
cent on
capital
net gain

Tax credits

25 per
cent of
tax on
earned
net income

$2 465

$7,398

$9,863

232,241

309,655

77,414

698,497

931,329

232,832

537,180

716,240

179,060

622,140

829, 521

207,381

733, 739|
1
757,6261

960, 433

226,694

971,373

213,747

758,526

961,399

202,873

719,414

899, 759

767,969
721,916
768,253
750,764
771,372
810,707
4,090,064
4,287,532
4,308,704
8,146,880
8,096,571
6,627,053
6,196.567
5,386,044
4,834,901
4,295,049
16,276,602
9,915,478
7,034,061
4,972,109
7,619,819
5,000,287
8,672,895
4,562,541
8,467, 031
2,237,809
4,186,227
1,613,072
2,321,915
14,701,940

968,400
$40,340
859,638
847,301
97,968
789,804
130,356
793,498
154, 708
799,054
191,566
3,448,596 1,457,806
2,752,978 2,240.269
2,222,885 2,661,686
3,222,415 5,686,198
2,232,503 6,171,830
1,615, 770 5,031,605
1,281,838 4,688,069
852,057 4,107,673
772,169 3,758,883
574,919 3,370,256
1,915,531 12, 737,004
929, 083 7,620,605
585,335 5,422,803
477,010 4,042,257
435,793 6,126,781
190,654 3,378, 086
274,913 6,704,428
111,836 3,409, 705
299,421 6, 733,626
105,673 2,116,085
67,414
195,947 3,694,557
1,454,411
1, 983,887
255,451 7,515,2,06

12*6
per
cent
on
capital
net
loss

180,345

$122,097
312,517
461,271
621,374
777,777
546,879
598,988
2,604,567
1, 759,462
1,317,011
715,834
1,452,338
1,481,082
1,918,249
1,106, 724
1,492, 718
329,500
682,638
481
338,248
6,931, 779

200,431
178,062
177,016
169,396
176,834
179,913
816,338
705,715
575,867
733,221
445,375
264,662
193,334
130,865
96,665
65,604
192,205
76,076
44,353
25,610
20,809
8,897
14,855
2,896
6,054
1, 548
662
716
220
496

$150,609
174,904
216,931
201,380
220,598
146,365
183,510
788,295
317,596
246,735
237,382
374,284
40,638
209,840
62,828
52,680
311,901
257, 72037,051

711,566 4,189,130,106 163.508,893 36,467,458 112,728,654 25,571, 534 7,027, 506 ,231,247

757,835
780,418
766,974
753,044
751,941
1,215,640
1,221,654
1,102,748
1,066,637
1,047,634

For footnotes see p . 138.




6,253,465. 699 396,687,348
6,458,089i207 451,606,998
5,398,451,005 305,210,059
4,984,020, 281 247,164,324
4, 903,288,994 252,157,834
5,144, 766,182 236, 774, 567
4, 565,314,898 92,311,565
4,110,588,989 273, 960, 079
3,617,757,104 210, 768,379
4,030,623,696 286,607,280

121

STATISTICS OF INCOME

TABLE 9.—Individual returns for 19SO by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
NORTH CAROLINA
Tax before tax credits

Net income classes
(Thousands of dollars)

xVumber
of re- Net income
turns

Summary for preceding
years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

1 2 ^ per

Normal
tax

Surtax

cent on
capital
net gain

25 per
cent of 12 H Per
tax on cent on
earned capital
net in- net loss
come

2
1

$962, 244
17, 438
7, 765, 596
4, 458, 055
8,152, 475
3,380, 473
13,561,670
2, 830, 562
5, 572, 614
5, 624, 757
1, 321, 635
4, 475, 342
879, 638
3, 383, 809
616,235
2, 771, 083
562,967
2, 082,149
617, 056
1,885, 675
1, 844,124
1, 519, 778
1,283,080
1, 390, 306
988, 730
3,949,310
2, 316, 874
1,977,810
2, 739,795
1,060,508
663, 269
1,103, 796
832, 074
588, 392
461, 686
2, 243, 814
1,008,432
442, 356
543, 757
734, 774
905, 394
1,116,281
(2)
(-)

2,988,671

549,929

512, 634

37, 550

255

25, 216

103, 624, 484

2, 426, 562

397, 972 1, 910, 353

246,819

90,418

28, 860
30,997
33,398
35,332
38, 740
63,864
68,191
58, 009
44,161
47, 342

130, 352,897
161,039, 786
155,916, 827
153,231,981
161, 623, 754
200,888, 953
206, 638, 618
171, 929,259
127,992,951
163,799,837

3, 282,957
6,051, 641
4,519,870
3, 398, 245
3,178, 767
3, 777,873
4, 767, 257
4,908,611
3, 760,499
9,620, 675

1,664
26
5,098
2,580
3,266
1,424
3,907
785
1,277
1,254
244
820
136
524
83
371
66
246
66
199
175
133
103
103
68
230
104
72
79
24
12
17
11

Under 1 i (est.)
Under 1 (est.)
1 under 2 i (est.).
1 under 2 (est.)
2 under 3i (est.)
2 under 3 (est.)
3 under 4i (est.)
3 under 4 (est.)
4 under 5 1 (est.)__
4 under 5 (est.)
5 under 6 l
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 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
70under 80
80under 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

Tax

Tax credits

5
18
6
2
2
2
2

For footnotes see p. 138.




$137

$184

$47

9,245

12, 326

3,081

12, 822

17, 095

4,273

8,362

11,149

2,787

11,914

15,885

3,971

13, 248

17, 333

4,085

15,602

19,279

3, 677

12, 634

16, 587

3,953

10, 671

13, 952

3 281

13,049
12, 320
10, 427
10, 671
14,197
10, 239
61, 400
61, 787
68, 570
118,548
70, 256
49, 970
97, 894
84, 947
56, 732
46, 060
265, 737
110, 764
67, 947
78, 383
120,880
144, 079
207,141
(2)
(2)

16,042
14,415
10, 825
10, 584
13,507
9, 769
44, 471
34, 508
26,510
28,894
20,005
6,109
10,889
6, 736
894
3, 529
8, 537
580
5,759
291
1,328

$845
1,838
2,530
3,578
3,413
27, 063
36, 404
48,177
100,996
53,888
38, 892
85, 637
60,949
55,500
45,996
188,179
73, 478
47, 364
48, 797
105, 223
164, 396
204, 576
(2)
(2)

$1, 202
819
7,314
2,766
19,808
3,642
3, 421
71,810
36, 936
15, 310
29, 332
15,657
2
1,250
(2)
(2)

2,993
2,940
2, 236
2 443
2,888
2,943
10,134
9,125
6,117
6,587
4, 456
2,345
1,398
1,908
304
538
667
230
486
37
220
13

$5, 957

638
3,000
6,348
2,122

20,099

(2)
(2)

38,164

122

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classeSy showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
N O R T H DAKOTA
Tax credits

Tax before tax credits
NumNet income classes
ber of Net income
(Thousands of dollars) returns

Under li (est.)
Under 1 (est.)
1 under 2i (est.)
1 under 2 (est.)_
2 under 3 i (est.)
2 under 3 (est.)
3 under 4 i (est.)
3 under 4 (est.)
4 under 5i (est.)—
4 under 5 (est.)
5 under 6 i
5 under 6
6 under 7i___
6 under 7
7 under 8 i
- 7 under 8
.
8 under 9 l
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 _ 2
Classes grouped

-

Total.

Tax




Surtax

25 per
cent of
tax on,
earned
net income

$401,167
3,795
2,471,718
1, 528,894
3, 583,613
1, 379,126
3, 924, 329
1,213,901
1, 255,843
1,884, 246
251,330
1, 450, 801
66,485
946, 587
30,083
644, 534
110,849
553, 364
28,304
468,888
354,297
388,804
176,327
134,638
188, 595
422,925
197,047
193,410
71, 794

151,298

9,367

235

8,292

$907

67

8,262

24,476,992

86,704

75,949

24,095

907

14,247

9,170
9,710
9,758
9,881
11, 715
19,160
18,054
_ 18, 750
18,440
24, 209

For footnotes see p. 138.

12V2 per

cent on
capital
net gain

694
6
1,615
881
1,442
586
1,148
339
290
421
47
265
10
147
4
86
13
65
3
50
34
34
14
10
13
24
9
7
2
1
2

$40

$54

2,404

3,205

801

5,423

7,231

1,808

3,444

4,591

1,147

4,056

5,408

1,352

4,509

5,790

1 281

3,782

4,616

834

3,393

4,065

672

3,511

4,195

684

3,400
3,016
4,649
2,514
1,696
2,540
9,245
6,460
8,354
4,901

4,027
3,397
4,699
2,538
1,489
2,304
6,712
4,040
4,789
2,564

12K per
cent on
capital
net loss

$14

$137
559
364
317
652
3,192
2,891
4,882
2,809

627
518
609
388
110
416
659
471
1,317
472

...........

—

Summary
for preceding
years: 3
1929
1928 .
1927
1926
1925
1924
1923'.-.1922.
1921
1920

Normal
tax

31,197,250
34,878,015
33, 252, 341
33,169,117
35, 695,178
48, 689, 794
42, 973,996
43, 767,089
43,032, 753
66,188,434

111,346
209,440
187,635
180,012
162, 589
268,090
276, 288
453, 219
485, 783
1,105,801

123

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
OHIO
Tax before tax credits
Net income classes
(Thousands of
dollars)

Under 11 (est.)
Under 1 (est.)
1 under 2i (est.) —
1 under 2 (est.)
2 under 3 i (est.) —
2 under 3 (est.)
3 under 4i (est.)....
3 under 4 (est.)
4 under 5 * (est.)-—
4 under 5 (est.)
5 under 6 l
5 under 6
6 under 7 1
_
6 under 7
7 under 8i
7 under 8
8 under 9i
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
Sounder 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

Number of
returns

Summary for preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922. . _
1921
1920

Tax

$4, 095, 596
177,229
44, 743, 517
44, 791, 818
52,114, 618
39, 785,354
95, 713, 991
32, 020,197
36, 563, 352
61,648, 820
8, 057, 274
50,187, 843
4, 935, 965
37, 081, 290
4,296,311
30,394, 368
3, 833, 663
24, 530,876
3, 277, 005
21, 529, 998
19, 482, 514
18,138, 598
15,344, 052
13, 387,869
12, 340,184
46,402, 915
30,491, 555
22,194, 822
29,952, 517
20, 377, 723
16, 915, 798
11, 495, 552
8, 316, 684
6, 892, 912
5,692, 092
18, 397, 939
7, 786, 652
3, 538, 472
4, 090,444
5,171, 251
4, 665,381
10, 055, 204
(2)

1

(2)
19, 486, 919

C-)
2, 565,007

1,259,571,939
1, 302, 762, 001
1,153,756, 214
1,146, 495,871
1,141,453, 071
1, 403, 748, 590
1, 457,696, 567
1,138,934,714
1,060,027,926
1, 407, 388, 003

For footnotes see p . 138.

133873—32




9

Surtax

cent on
capital
net gain

25 per
cent of
tax on
earned
net income

$1, 542

$2,055

$513

68, 508

91,343

22,835

150,264

200,352

50, 088

82, 739

110,319

27, 580

131,189

174,920

43, 731

162, 629

212, 627

49, 998

159, 800

204,880

45, 080

154, 848

195, 909

41, 061

148, 931

183,147

34, 216

148, 826 .
142, 315
155, 977
150,859
145,626
151,612
804, 545
784,115
802, 891
1, 427, 039
1,288, 966
1,298, 055
1, 007,864
827, 216
708,106
641, 431
2,355,115
1,136, 392
466, 318
548, 498
942, 093
775,825
1, 544,131
(2)

188,077
169, 726
170, 697
154, 749
146, 802
142,838
642, 291
440,488
364, 555
472,112
329, 323
263, 096
128, 646
103, 772
50,463
61,639
163, 797
61,970
2,042
6,122
67, 256
17, 497
42, 426
(2)

950, 397,134 21,879, 272

199,600

215,804
218, 479
222, 707
231,196
224,643
418, 048
463,017
364,988
367, 096
447, 998

12^2 per

Normal
tax

7,007
321
28,402
25, 970
21,218
16,914
27,203
8,870
8,414
13, 766
1,490
9,179
763
5,737
572
4,072
452
2,900
345
2,269
1,858
1,580
1,229
992
852
2,694
1,368
812
873
460
309
178
112
81
60
153
46
16
15
15
10
17
5

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 credits

43, 633, 678
55, 393, 575
35, 519, 337
32, 839, 052
30,321, 360
32, 061, 822
33,061,877
39, 310,406
33, 574, 094
56, 285,168

29,915

12^
per
cent
on
capital
net
loss

$14,801
39, 559
115, 295
152, 322
131,714
151, 292
94, 068
278, 619
243, 690
213, 254
223,140
53,998
97, 513
398, 624
(2)

39, 251
36, 525
38, 310
34, 214
35, 581
33, 321
163, 057
124, 646
104,863
128, 650 $10,892
69, 398 33,980
50, 595 45,669
26, 473 31,625
17, 747 33,101
10,828 23,185
11,040 28, 923
26, 052 86, 310
6,563 3,824
1,588 11,935
1, 670 5,064
2,763
26
2,066 33, 707
2,674 21,775
(2)
(2)

(2)
585,807 2, 029, 371

927 79,159

$9,114
23, 590
30, 324
34, 405
42, 095
325, 311 468, 273
543,199
1, 079, 668
1, 023, 462
1, 015, 928
784, 994
642, 578
540, 3G4
525,687
2, 025, 061
841,119
264, 545
325, 970
823, 628
696, 588
1,127, 530
(2)

-—

5, 595,851 13, 779, 240 4, 237,260 1, 283,904 449,175

124

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1980 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total numbery net income, and tax for prior years—Continued
OKLAHOMA
Tax before tax credits
Number of
returns

Net income classes
(Thousands of dollars)

Under I 1 (esti)
Under 1 (est,)
1 under 2i (esti)
1 under 2 (esti)
2 under 3 1 (esti)
2 under 3 (est4)
3 under 4 * (est,)
3 under 4 (esti)
4 under 5 ! (est»)
4 under 5 (esti)_.
5 under 6 ! _
_
5 under 6
6 under 7 i
6 under 7 1
7 under 8
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 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 5G0
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
Glasses grouped 2

j

--.

_.

Net income

Tax
Normal
tax

1,511
71
3,959
2,792
3,904
2,443
4,733
1,644
1,387
2, 587
242
1,805
109
1, 095
65
771
47
567
48
404
351
268
230
183
122
465
211
118
162
71
41
28
20
14
8
32
6
2
4
4
1
1

$875,380
38,495
6,154, 793
4, 882,936
9, 742,602
5, 789,235
16,430, 944
5, 954, 216
6, 003,194
11,584,929
1, 299,424
9, 855,755
704, 578
7, 094,146
487,016
5, 745,948
396, 653
4,811,774
455,385
3, 828,002
3,683,937
3,071,180
2, 867,053
2,467,015
1,766, 638
8,035,611
4,680,348
3, 219,625
5, 601,917
3,147,682
2,239,119
1, 798,169
1,514,011
1,174,328
767,627
3, 770, 233
1,017, 652
(2)
1,128, 069
1,388,747
(2)
(2)

Surtax

12^ per
cent on
capital
net gain

Tax credits
25 per
cent of
tax on
earned
net
income

$342

$457

$115

8,932

11, 910

2,978

21,623

28,830

7,207

16, 675

22, 233

5,558

25, 210

33, 612

8,402

32,950

42,509

9 559

32,531

40, 325

7 794

33,192

40, 052

6,860

33,072

39,407

6,335

32,347
32,445
32,182
36, 092
33,312
26,124
168,184
147, 092
137,694
321, 764
231.335
206,371
185, 744
156,821
153, 200
95,506
505, 445
133, 670
(2)
154, 650
142,023

37,920
36, 567
33,573
36,440
32, 833
24,413
136, 244
94,387
74,163
136,052
73, 744
64,619
44,121
17,089
29, 693
14, 292
55,893
6,257

$1,699
3,963
5,642
6,597
5,914
56, 429
70, 745
76,430
201,052
154,161
133,968
128,982
94, 753
98,028
64,165
321,278
69,197

$6,927
10,758
14,762
16,913
49,176
28,847
17,927
137.222
58,877

7,195
3,552

32,942
60,047

114,531
79,130

(2)
(2)

5,573
5,821
5,354
5,990
6,118
4,203
24,489
18, 040
12, 899
21, 771
6, 583
6,465
4,067
2,718
2,090
836
4,917
661

12^per
cent on
capital
net loss

$496
745
513
205
1,479
1,278
42
4,031

(2)

(2)

18
706

(2)
(2)

>

Total
Summary for preceding years: 3
1929_._
1928
1927 __
1926
1925 .
1924
1923 .
1922
_.
1921
1920
.

1,936,327

280,464

157,410,693

37,000
37, 261
39,806
37,497
40, 825
63,357
70,189
72,063
69,381
81, 785

216,346,916 6,020,9£0
211,061,345 6,446,274
212,341,656 6, 232,124
223,036, 805 8,134,654
219,960, 990 6,897,119
211, 271, 658 3, 794,477
221,293,177 3,909,926
217, 555,604 6,414,336
191,816,067 4, 206,507
295, 790, 791 13,548, 211

For footnotes see p , 138,




116,3361

3,416,992 1,218,3821 1,702,35

32, 526

164,103
699,173

194,127

8,78

125

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
OREGON
Tax before tax credits
Net income classes
(Thousands of dollars)

Under 1 i (est.)
Under 1 (est.)
1 under 2i (est.)
1 under 2 (est.)
2 under 3i (est.)
2 under 3 (est.)
3 under 4i (est.)
3 under 4 (est.)_
4 under 5i (est.)
4 under 5 (est.)
5 under 6 i
5 under 6
6 under 7i
6 under 7
7 under 8i
7 under 8
8 under 91
8 under 9
9 under lOi
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
Summary for preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Number of
returns

Net income

Tax
Normal
tax

491
44
3,168
3,926
2,781
2,585
3,199
1,401
1,421
2,047
130
1,363
46
829
36
548
21
387
19
294
219
169
150
117
79
236
131
65
74
27
21
8
4
4
2
4
1

$274,011
22, 572
5,268, 753
6, 795,233
6,837,880
6, 079,815
11, 279,002
5,057, 761
6,146,241
9,175,245
703,017
7,448,132
296,039
5,370,662
267,292
4,102,602
178,164
3, 284, 069
181,289
2, 784,046
2,294,289
1,946,691
1,870,564
1,575,100
1,146,156
4,073,300
2,912,867
1, 792,437
2,530,763
1,207,373
1,165, 712
516,617
303,789
337,841
191,727

659, 056

81,578

26,047

106,076,107

1,073,686

28,194
29,333
33,903
30,955
32,542
66,669
69,123
61,879
62,804
67,640

129,360,587
132,829,673
140,739,425
135,030,190
132,022,718
189,884,373
189,854,013
161,226,232
159,574,639
193,652,281

1,663,775
2,387,276
1,920,597
2,175,322
1,787,992
2,025,068
2,891,804
4,239,789
4,951,580
6,649,011

For footnotes see p . 138.




8

Surtax

12^2 per
cent on
capital
net gain

Tax credits
25 per
cent of
tax on
earned
net
income

$168

$224

$56

10,959

14,613

3,654

22,999

30,665

7,666

12,750

17,000

4, 250

20,497

27,329

6,832

25,211

32,515

7,304

25,629

31,882

6,253

22,665

27,988

5,323

22,139

26,882

4, 743

23,269
20,591
21,066
23,093
20,358
17,551
84,378
89,311
73,663
130,423
80,759
93,944
53,376
34,336
36,789
26,184
(2)
(2)

28,660
23,364
22,779
23,846
20,221
16,489
70,255
58,668
37,831
51,477
20,657
21,132
11,620
7,740
7,735
3,246
(2)
(2)

5,391
3,818
4,259
4,431
3,845
3,163
14, 914
12,692
8,717
11,183
3,068
628
1,060
1,017
531
164
(2)
(2)

$1,045
2,546
3,678
3,982
4,225
29, 037
43,335
44,549
90,432
60,408
63,180
35,677
25,157
32,676
11,592
(2)
(2)

$77
3,015
13,360
7,139
2,456
1,445
11,510
(2)
(2)

5,507

20,262

55,824

15

640,325

471,781

94,826

124,977

12^2 per
cent on
capital
net loss

$380
253
3,100
4,536
(2)
(2)

8,269-

126

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1980 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
PENNSYLVANIA
Tax before tax credits
Net income classes
(Thousands of
dollars)

Under 11 (est.)
Under 1 (est.)
1 under 2 i (est.)__.
1 under 2 (est.)
2 under 3 i (est.)._.
2 under 3 (est.)
3 under 4 i (est.)-_.
3 under 4 (est.)
4 under 5 i (est.)__4 under 5 (est.)
5 under 6 l
5 under 6
6 under 7 x
6 under 7
7 under 8i
_
7 under 8
8 under 9 i
8 under 9
Sunder 10 i
Sunder 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.
-90under 100
100 under 150150 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.
vSummary for preceding years: 3
1929...
_—
1928
—
1927
1926.
-_„
1925
1924
1923
.
1922
1921
1920

Number of
returns

Net income

Tax
Normal
tax

12,383
801
43,193
36, 544
36, 709
33,135
39,394
17,554
13,421
19,817
2,723
14,085
1,276
9,424
846
6,764
630
5,047
494
4,071
3,224
2,527
2,125
1,796
1,431
4,636
2,432
1,493
1,661
881
543
320
234
146
119
320
118
48
36
41
12
21
8
11
c

1

$7,244,219
463,493
67,724,413
63,322, 780
Q0, 724,858
79, 085,073
137,673,942
62,322,758
58,472,793
88,882,951
14, 740,866
77,004,915
8,234,849
60,936, 053
6,338,120
50, 523,487
5,339, 510
42, 799, 853
4, 691,419
38,639,422
33,801, 536
29,034,067
26, 542, 506
24,236,170
20, 721, 416
79, 704,285
54,155, 834
40, 778,074
57,252,089
39,125, 579
29, 705,951
20,715,341
17, 540,991
12,422,705
11,160,733
38, 375, 774
20, 004, 639
10, 716, 003
9,905,483
14,360, 703
5,310,095
12, 263, 062
6, 889,334
13,626, 223
6, 534, 099
4, 616, 214
(2)

285,438
262, 579
265,620
290,479
285,190
289,381
1,454,860
1, 543,090
1, 576,015
2,973,163
2, 576,131
2,371,154
1, 860,983
1, 761,340
1,390,428
1,269, 762
5, 056,014
2,837,950
1, 570, 523
1,657,136
2, 363,356
783,019
2,042,454
1,108,122
2, 087, 628
1,139,116
790,974
(2)

(2)
15, 649, 429

(2)
2,963,564

Surtax

12^ per
cent on
capital
net gain

Tax credits

25 per
cent of
tax on
earned
net income

$3, 548

$4, 732

$1,184

104,591

139,455

34,864

304,351

405,800

101,449

235,582

314,110

78,528

245, 713

327,617

81,904

261,745

340, 206

78,461

268, 502

339, 772

71, 270

269,358

334, 284

64,926

276, 669

336,388

59, 719

341,951
300,165
278,768
290, 245
273, 291
268,833
1,128,162
901,021
724,129
1,065, 740
708, 275
534, 519
324, 803
265,320
194,232
141, 283
443, 801
186,045
80,667
116,646
63, 518
22,600
72, 048
56, 742
15, 523
28, 703

$15,712
37,652
52, 779
62, 785
71,226
554,050
828,376
1,003, 361
2,080,417
1,939,164
1, 765,107
1,445,384
1,401, 686
1,062, 543
1,062,465
4,071,120
2, 502, 737
1,180, 244
1,336,753
1,950,670
552,631
1,680,632
675,928
1, 095,155
855,947
598,913

0

(2)

2, 729, 274

$77,251
102,921
238,135
203, 560
205, 795
207,110
139, 815
722,974
368,141
352,198
232,757
380,185
278,149
355,667
402,985
977, 998
255, 733
192, 281
(2)
(2)
234, 745

12^

per
cent
on
capital
net
loss

56, 513
53,298
50,800
52, 545
50,886
50,678
227,352
186,307
151,475
212,256 $37,989
124, 291 49,938
77, 530 89,077
41,172 71, 592
44,327 67,134
23,670 49,787
21,913 51,888
48,437 133,444
19,171 199,802
8,865 33, 721
7,410 21, 610
5,432 25, 585
1,645 68, 716
3,415 62,478
394 27,139
1,048
1, 258
9
220
(2)
(2)
455

322, 503 1, 620, 314,109 46,825,528 11,369, 394 32, 612, 711 5, 928, 400 2, 095, 068 989,909

364,145
361, 220
381,374
397, hit
376,923
713,42"
740, 478
587, 77C
621,103
672, 74e

For footnotes see p . 138,




2, 217, 958, 557 90, 694, 655
2, 204, 955, 406 96, 772, 465
2,091,825, 217 78, 674, 525
2,138,168, 594 76, 887, 315
2,031,305,849 73,364,345
2, 54S, 132,809 77,873, 521
2, 478, 751, 471 73, 266,630
2, 005, 570, 020 93, 573, 559
1,937,291,858 84,660, 220
2, 212,178, 029 118, 750,989

127

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
RHODE ISLAND
Tax before tax credits
Number of Net income
re(Thousands of dollars) turns
Net income classes

Under l i (est.)
Under 1 (est.)._.
1 under 2 i (est.)
1 under 2 (est.)
2 under 3 * (est.)
2 under 3 (est.)
_
3 under 4 * (est.)
__
3 under 4 (est.)
4 under 5 i (est.)
4 under 5 (est.)
5 under 6 i
5 under 6
6 under 7 i
6 under 7
7 under 8 L .
7 under 8
__
8 under 9 i_
_
8 under 9
9 under 10i
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 uuder 3,000
3 000 under 4 000
4,000 under 5,000
5,000 and over
Classes grouped 2
Total
S u m m a r y for preceding j ' e a r s : 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

711
71
2,649
2,240
2,540
2,537
2,500
1,500
1,039
1,792
243
1,232
118
823
82
561
58
409
50
366
260
238
209
179
148
468
254
134
157
80
58
31
19
15
12
48
17
6
2
3
1

2

$396,090
38, 406
4,154,451
3, 902, 668
6, 248,487
6,105, 843
8, 697, 724
5, 309, 701
4, 528,484
8,033, 691
1,311,893
6, 716, 503
763, 544
5,325, 965
611, 703
4, 204,445
489, 590
3, 468, 329
477, 871
3, 481, 863
2, 725, 397
2,734,919
2,611,324
2, 414, 723
2,143, 076
8, 073, 503
5, 625,125
3, 662, 096
5, 380, 719
3, 590, 587
3,153,272
2, 000,349
1, 393, 254
1, 282, 764
1,136, 697
5, 622, 638
2, 885, 254
1, 360, 465
593, 258
1, 034, 393
(2)
(2)

Tax

25 per
cent of
tax on
earned
net
income

12# per
cent on
capital
net gain

$333

$444

$111

8,612

2,152

24, 222

32, 297

8,075

21,062

28, 082

7,020

20, 694

27, 592

6,898

22, 852

29, 726

6 874

22,863

29, 764

6, 901

22, 762

28, 260

5, 498

21, 555

26, 869

5 314

27, 294
20, 054
25, 273
27,149
26, 552
29,345
147,640
149, 754
138,436
261, 667
224, 111
233,528
170, 960
140, 261
137, 285
130,185
726,108
409, 676
182, 315
106,645
173, 070
(2)

33,166
23, 309
27, 204
27,516
25, 962
27, 468
114,941
83, 356
54, 665
90,182
50,026
36, 269
25,146
23, 563
8, 563
10,346
53, 880
23,126
139
5, 203
2,436
(2)

$1,300
3,545
5,172
6,194
7,266
56, 840
86, 098
95, 413
191, 729
173,404
184, 373
151.245
124, 720
111, 27G
121,318
609, 673
404, 922
85,833
101, 972
181, 731
(2)

(2)

(2)

(2)

2,880, 299

464, 415

136, 571, 363

4,114, 526

26, 481
25,801
25,184
26, 362
29,123
48, 792
66, 965
50, 076
48, 057
53,128

184, 531,178 7, 851, 363
176,225,164 8, 093,013
157, 464, 733 6, 332,169
155, 050, 974 5, 545, 787
160, 955,280 5, 817,977
191, 556,190 6, 722, 491
214, 749, 602 6,658,089
171, 409, 669 9, 351, 580
157,568,411 9, 236,328
180, 303,990 11,685,163




Surtax

6,460

23, 862

For footnotes see p. 138.

Normal
tax

Tax credits

(2)

5,872
4, 555
5, 476
5, 539
5 604
5, 389
24,141
19, 700
11,642
17, 738
8, 429
6, 805
4, 340
2,022
787
1, 559
5,143
1,112
267
530
841
(2)

(2)

(2)

$6,135
13, 732
21,214
9, 556
1,303
22, 333
4,336
85, 834
18,969
96,860
80

12^per

cent on
capital
net loss

$8, 641
4, 622
1, 523
10, 647
7, 30H
4,1004, 256
18,13(>
36, 22$
250
10, 33<>

(2)

328, 478

139, 251

6

3,347

958,151 3, 032, 502

419, 603

186, 340

109, 39G

39

1

128

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits-; also total number, net income, and tax for prior years—Continued
SOUTH CAROLINA
Tax before tax credits
Net income classes
(Thousands of dollars)

Under 1i (est.)
Under 1 (est.)1 under 2i (est.)
._
1 under 2 (est.)
2 under 3 i (est.)
2 under 3 (est.)
3 under 4i (est.)
3 under 4 (est.)
4 under 5 i Test.)
4 under 5 (est.)
5 under 6 i
5 under 6
6 under 7 i
_.
6 under 7
7 under 8i
__
7 under 8
8 under 9 l
S 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
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
Summary for preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Number of
returns

Net income

831
28
2,131
1,132
2,006
863
1,707
484
550
642
109
442
43
271
37
186
25
127
25
96
81
54
42
42
32
86
49
19
19
12
2
3
1

$498,310
18, 278
3, 275, 543
1,941,617
5,021,002
2, 053, 868
5, 898,122
1, 717, 803
2, 392, 694
2,871,214
584,142
2, 419, 045
281, 023
1,749,043
274, 858
1, 390, 642
210, 251
1,072,886
238,811
911,363
851,374
621, 251
522,082
563,172
463, 783
1,480, 675
1,092, 576
523, 929
629, 201
533, 217
(2)
192, 861
(2)

1
1

Tax
Normal
tax

(2)
(2)

Surtax

$161

$215

$54

4, 095

1 024

7, 801

10, 402

5,618

7,490

1,872

6,196

8,260

2,064

7,466

9, 645

2,179

7,120

9,111

1 991

7,181

9, 092

1 911

6,311

7,669

6, 770
5, 955
5,276
4,636
7,448
6,716
26,879
32,257
22, 906
27,287
40,374
(2)
16, 672
(2)

8, 055
6, 923
5,589
4,573
7,255
6,157
22,150
18,875
11,960
8, 586
14,682
(2)
1,185
(2)

(2)
(2)

(2)
(2)

12 H per
cent on
capital
net loss

2,601

1,358
$406
810
999
1,431
1, 595
10,153
17,245
12,640
21, 766
27,712
(2)
11, 507
(2)

$4,093

(2)
(2)

419, 496

50, 495

7,181

44,482

42, 714,132

304, 596

189,150

150,746

13,232
13,725
14,310
13,809
15, 727
28,090
28,225
26,830
25,160
33,044

50, 257,416
55, 510,360
55,218,679
53, 060,331
57,661, 544
79,613,886
87,031,355
72,755,770
68, 255, 825
109,246, 657

566,252
716,628.
554,731
420,164
430,879
727,462
1,555,315
1,268,305
1, 246, 523
3,236,875




25 per
cent of
tax on
earned
net
income

3, 071

12,179

For footnotes see p. 138.

12H per
cent on
capital
net gain

Tax credits

1,285
1,374
1 123
936
1,238
1,036
5,424 3,863
1,694
3, 065
2,020
(2)
113
(2)
(2)
(2)

1,168
4,093

39,393

-

129

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—-Continued
SOUTH DAKOTA
Tax before tax credits
Number of
re(Thousands of dollars) turns
Net income classes

Under 11 (est.)..
Under 1 (est.)-1 under 2 i (est.)
1 under 2 (est.)
2 under 3i (est.)— --2 under 3 (est.)
___
3 under 4i (est.)
3 under 4 (est.)
4 under 5 1 (est.)
4 under 5 (est.)
5 under 6 1
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 *_.
__
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...
S u m m a r y for preceding vears: 3
1929
1928
1927
1926
1925
1924
1923 _ _
1922
1921
1920

716
14
1,545
972
1,440
667
1,415
400
440
566
51
367
19
211
17
154
9
81
8
86
55
52
33
23
18
48
18
9
8
3
2

Net income

$395, 477
6,459
2, 329,168
1, 688, 409
3,566, 332
1,587,840
4,891,337
1, 447,040
1,904, 476
2, 551, 495
273, 408
2,003, 753
123, 742
1, 368, 639
127, 605
1,152, 763
76, 583
688,011
74, 256
819,053
574,079
595,893
411, 356
309,854
260, 276
815, 041
397, 361
247, 597
271,858
132, 422
(2)

Tax

Normal
tax

Surtax

12H per
cent on
capital
net gain

Tax credits
25 per
cent of
tax on
earned
net
income

$68

$90

$22

2,861

3, 814

953

6,261

8,348

2,087

4,003

5,337

1,334

5,825

7,767

1,942

6,737

8,531

1,794

5,707

7,074

1 367

6,682

7, 965

1,283

4, 637

5,476

839

6,421
5,790
6,468
5, 382
4, 255
5,195
16, 213
13,602
9,191
14, 435
8, 250
(2)

7, 292
6,226
6,540
5, 232
4,100
4,922
12, 854
8, 793
4,133
4,904
2,064
(2)

$336
820
847
795
927
5,440
5,936
6,224
9,835
6,828
(2)

871
772
892
697
640
654
2,081
1,127
1,166
304
642
(2)

1

(2)

(2)

(2)

(2)

(2)

1

(2)

(2)

(2)

(2)

(2)

12J4 Per
cent on
capital
net loss

(2)

362, 405

40,396

10

41, 485

179

$920

9,449

31,453, 988

178, 379

121,472

79, 473

21,646

920

10, 449
10, 649
10, 969
12, 414
17,086
26,506
21,928
21, 465
21, 681
34,670

40,165, 070
38,954,968
35,906, 515
38,153, 263
53,971, 360
66,124, 303
50,170,861
48,949, 551
47,087, 498
103,578,036

390, 886
321, 516
209,667
208,893
192, 460
306,097
350, 312
548,688
524,653
2, 228,187

For footnotes see p. 138.




130

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
TENNESSEE

Tax before tax credits
Net income classes
(Thousands of dollars)

Under l i (est.)
Under 1 (est.)
1 under 2 i (est.)
1 under 2 (est.)
2 under 3 i (est.)
2 under 3 (est.).._
3 under 4 1 (est.)
3 under 4 (est.)
4 under 5 l (est.)
4 under 5 (est.)
5 under 6 l
5 under 6

6 under 7 1
67 under
under 78 l
7 under
8
under 89 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
25 under 30
30 under 40.
40 under 5050 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 750750 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 *

__.
_.
_
_.
__

_.

Number of
returns

1,271
49
4,767
3,148
3,615
2,637
5,039
1,589
1,514
2,490
276
1,583
139
989
78
663
61
453
56
368
261
220
188
159
124
409
201
110
96
44
26
17
15
8
4
8
3

2
1
1

_.
_.

Total
Summary for preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Net income

$762,434
27, 558
7,458,157
5,463, 991
9, 035, 496
6,352,162
17,426,118
5,719,409
6, 549, 390
11,119,716
1,483,404
8,642,128
901, 932
6, 394,106
586, 628
4, 941, 229
516, 490
3,837,102
533,701
3, 487, 369
2, 734, 508
2, 526, 628
2, 341, 715
2,135, 876
1,791,496
7, 057, 796
4, 453, 921
3, 026, 658
3, 321, 356
1, 972, 209
1, 410, 284
1,106, 049
1,107, 012
689, 763
374, 979
894, 646
503, 491

Tax

1,735,614

$349
12, 717

3,179

25, 220

33,628

8,408

16, 794

22, 392

5,598

24, 706

32, 942

8,236

28, 356

36, 764

8,408

28, 364

35,943

7,579

27,014

33,249

6,235

23, 713

29,150

5,437

26, 289
20,956
23,296
24, 245
25, 339
23,960
131, 254
128,439
122,169
170, 40 L
121,789
105, 652
102, 570
117, 554
75, 531
41, 545
107, 938
82,896

31,942
24,439
24, 785
24, 562
24, 832
22, 520
100, 569
75, 896
55, 200
59,106
26, 364
20, 952
14,843
20, 7S9
7,554
2, 548
6,724
7, 960

0)

319, 403

140, 422, 521

1, 955, 201

34, 664
35, 039
33,812
35, 495
34,689
66, 981
69,081
63, 555
60, 949
65, 054

177, 388, 337
190, 287, 682
173,162, 605
175, 714, 293
168,198,127
224,184,198
226, 033, 948
190, 723, 937
170, 969, 895
212,600,105

3, 747, 582
5,624,112
4, 035, 541
3,651,457
3,125,603
3, 419, 535
4, 283,805
4,902,612
3, 984, 051
7, 565, 009




25 per
cent of
tax on
earned
net
income

$261

32, 682

For footnotes see p. 138.

Surtax

12^ per
cent on
capital
net gain

9,538

CO

(0

Normal
tax

Tax credits

(0

6,408

12^ per
cent on
capital
net loss

$88

$1,221
3,175
4,549
5,351
6,064
50,156
66, 465
74, 847
123, 360
98, 637
90, 906
79,996
98, 995
64,113
17, 328
71,146
75, 677

$3, 515
2,189
11,201
1, 518
9,202
24,974
31,410

§

(0

313,762

795,127 1,245,748

5,653
4,704
4,664
4,866
4,844
4,615
19,471
13,922
7,878
11, 274
6,416
4,420
3,046
3,748
1,895
146
1,342
741

84, 009

$791
311
3,975
424
3,443
3,159

m

548

219

157,361

12, 322

131

STATISTICS OP INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
TEXAS

Tax before tax credits
Net income classes
(Thousands of dollars)

Under 1 i (est.)
Under 1 (est.)-.1 under 2i (est.)
1 under 2 (est.)
2 under 3i (est.)
2 under 3 (est.)
3 under 4 i (est.)
3 under 4 (est.)
4 under 5 1 (est.)
4 under 5 (est.)
5 under 6 *•
5 under 6
6 under 7 i
6 under 7
7 under 8 i.._
7 under 8
8 under 9 i
8 under 9 x
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 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

Number of Net income
returns

5,644
59
_. 13,628
__ 9,673
11,654
10,067
__ 12, 441
7,198
3,737
9,585
575
6,357
265
3,853
123
2,467
103
1, 539
77
1,030
802
597
471
409
.
296
950
493
287
278
134
66
38
38
20
11
32
12
15
13
2
10

$3, 216,491
29,669
21,078,386
16,911,150
28,921, 309
24,148, 645
43,279, 851
25, 670,318
16, 236, 215
43,081,995
3,094,063
34, 699, 775
1,705,947
24,875, 546
919,044
18, 406,076
874,069
13,017, 935
730,839
9,748, 673
8, 388, 460
6, 853, 667
5,870, 694
5,535,115
4, 285, 297
16, 270, 277
10,919,920
7,908,635
9, 509,085
5,983,982
3, 597,847
2, 458. 377
2,804^ 461
1, 727, 034
1,039, 303
3,898.938
2,020,217
3, 455, 682
1,943,176
4, 647, 222
807, 482
5,832, 300

2

2, 446, 550

105,058

448,849, 717

S u m m a r y for preceding years: 3
1929
113, 555
112, 273
1928
1927
114, 534
111, 438
1926
109, 448
1925
192, 735
1924
200,683
1923
1922
. . . 186, 865
200,188
1921
224, 617
1920

592, 518, 704
580, 239, 493
560, 322, 568
547, 562, 501
496, 820, 449
638,109, 285
613,494,900
545,901,576
536,897, 427
720,720,162

Total.. _

_.

For footnotes see p. 138.




Tax

Normal
tax

Surtax

12^ per
cent on
capital
net gain

Tax credits
25 per
cent of
tax on
earned
net
income

$321

$428

$107

26, 490

35, 320

8,830

85,286

113, 714

28, 428

81,535

108, 714

27,179

125, 655

167, 540

41,885

154, 480

199,663

45,183

144,655

179, 295

34,640

137,992

165, 481

27 489

111,619

131,013

19,394

100,728
99, 308
95,916
93,140
90,814
80, 397
406, 671
370, 681
365, 915
562, 755
451, 889
302, 819
242,958
291,826
219,798
106, 481
518,036
275,054
466, 279
271, 690
749,377
99,972
921, 608

116,205
109,068
98, 394
91,414
86, 438
73, 562
326, 314
236, 638
183, 673
232, 779
138, 804
80,128
45, 669
55, 6(>2
43,431
12, 632
69,164
8,825
22, 392
13,873
74,388

$3,666
8,905
11,431
14, 461
14, 273
109, 522
162, 268
197, 203
336, 956
288, 361
213,109
170, 400
237, 467
153,510
44, 646
333, 286
187, 395
245, 409
213,160
371,339

33, 553

581,001

115,147

601, 523

$13, 441
32,128
17,778
29,650
4,341
24, 469
51,078
133,183
88,146
198,726
58, 382
305,342
100, 412
310,672

15, 477
13,426
11,383
9, 705
10,085
7, 438
29.165
28, 225
14, 961
19,023
6, 567
4, 738
2, 761
3,063
1, 612
1,875
2, 673
187
248
929
1,692
440
1, 248

456,008

10, 389

543

8, 633,146 3, 369, 319 4, 374, 298 1, 378,137

420,599

12, 866, 950
14, 401,968
12, 909,842
12,681,519
9, 766,688
10, 235,806
10,678,022
14,119, 655
12, 667,894
25,400,849

1 2 ^ per

cent on
capital
net loss

$1,398
837
3,456
2,581
14, 924
9,125
12, 796
22,892

68,009

132

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
UTAH
Tax before tax credits
Net income classes
(Thousands of dollars)

Under l i (est.).
Under 1 (est.)
1 under 2 i (est.)
1 under 2 (est.)
2 under 3 i (est.)
2 under 3 (est.)
3 under 4 i (est.)
3 under 4 (est.)_
4 under 5 i (est.)
4 under 5 (est.)
5 under 6 l
5 under 6
6 under 7 i
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 100100 under 150
150 under 200
200 under 250
250 under 300
300 under 400
400 under 500
500 under 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
4,000 u n d e r 5,000
5 000 a n d over
Classes grouped 2

_.

_.

_.

_

_

Total..
S u m m a r y for preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Number of
returns

Net income

600
18
2,376
1,297
1,284
736
1,714
397
620
600
159
456
64
322
37
223
20
151
14
128
84
73
59
42
37
112
63
29
28
15
9
2
3

$355, 644
9,577
3, 501, 583
2, 227,459
3,194,010
1, 723, 035
5,998,303
1,427,958
2, 737, 644
2, 702, 980
859,843
2,496,180
414, 733
2,081, 410
276,186
1,666,158
169,779
1,280,505
132,469
1,219,244
879,119
839, 616
737, 532
566, 359
535,634
1,927, 573
1,419, 583
795, 259
949,183
635, 516
492,325
127, 511
222,184

1
2
1
1

Tax
Normal
tax

2

()
(2)
(2)
(2)

Surtax

12^ per
cent on
capital
net gain

Tax credits
25 per
cent of 12 H per
tax on cent on
earned capital
net
net loss
income

$82

$110

$28

3,337

4,449

1,112

6,167

8,222

2,055

3,722

4,963

1,241

4,930

6,573

1,643

7,537

9,532

1 995

7,904

9,916

2,012

7,893

9,549

1,656

6,967

8,670

1 703

7,163
5,821
7,100
7,156
6,243
7,278
33,010
38,387
28, 392
50, 280
41, 554
34, 546
10, 219
15, 477

9,020
6,752
7,747
6,999
5,773
6,715
24, 798
19, 252
11,142
18, 843
6,449
2,991
1,135
1,960

2

2

()
(2)
(2)
(2)

$393
1,088
1,463
1,463
1,832
13,466
22,336
19,823
34,163
23,859
32, 654
4,712
18,972

(2)
(2)

()
(2)
(2)
(2)

$40
12,936
4,879
1,008

1 857
1,324
1 735
1 306
993
1 269
5,254
3,201
2,573
1,808
1,429
1,099
507
734

$958
261
5,729

2

()
(2)
(2)

(2)

(2)

767,105

106,788

3,510

90,057

14,305

491

593

- 11, 777

45, 369,199

447,953

195,070

266,281

33,168

39,025

7,541

13,163
13, 262
13,029
13,568
16,101
28,685
30,242
27,325
26,128
30,510

59,451,690
58,809,296
53,628,897
53, 832,169
61,634,951
82,088,477
79,943,306
67, 744,653
62,713,461
82, 278, 389

881,606
1,095,839
851,031
628,773
660,497
599,194
725,908
955,929
842,904
1, 506, 781

For footnotes see p. 138.




133

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income'
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
VERMONT
Tax before tax credits
Number of
re(Thousands of dollars) turns
Net income classes

Under l i (est.)
Under 1 (est.)-—
1 under 2i (est.)
1 under 2 (est.)
2 under 3i (est.)
2 under 3 (est.)
3 under 4i (est.)
3 under 4 (est.)__
4 under 51 (est.)
4 under 5 (est.)
5 under 6i
_
5 under 61
___
6 under 7 —
6 under 7
7 under 8 L_
7 under 8
8under9i._
8 under 9
..
9 under 10i__
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
TotalS u m m a r y for preceding y e a r s : 3
1929
1928.
1927
1926
1925
1924
1923
1922
1921
.
1920

Net income

Tax

131
35
1,025
960
1,090
831
1,138
454
537
603
91
398
51
257
20
176
24
143
20
105
83
61
49
41
34
119
59
31
25
10
9
11
2
3
2
3
2

$73, 399
22,106
1, 704, 919
1, 661, 907
2, 652, 050
1, 967, 336
4, 040, 254
1, 608, 529
2, 326, 710
2, 693, 960
493,801
2,167,887
327, 390
1, 663,091
149, 330
1, 313, 712
205, 487
1, 208, 986
190, 701
995, 785
874, 714
702, t>32
608, 335
555, 793
492, 005
2, 035,188
1, 314, 837
843,176
863,808
447, 336
480, 639
725, 267
147, 779
241. 192
186, 051
371, 948
319, 404

2

581, 897

99, 514

8,635

39, 259, 341

626, 874

9,586
9,394
8,268
8,646
9,559
20, 618
21, 752
17,901

49, 916, 326
48,086,175
41,842, 221
42, 209, 083
45,857,160
63,630,620
64,800,009
51, 653, 367
47, 561, 557
59, 303, 302

1, 019, 863
1, 055, 740
846,932
821, 296
919, 959
978, 252
1, 332, 822
1, 573, 555
1,155, 767
2, 259,129

17, 746
19,205

For footnotes see p. 138.




Normal
tax

Surtax

Tax credits

25 per
12 J/2 per cent of
cent on tax on
capital earned
net gain
net
income

12^ per
cent on
capital
net loss

$50 . . . . . . . .

$148

$198

2,751

3,667

916

7,401

9,868

2,467

4,666

6,222

1, 556

6,245

8,326

2,081
2,030

7,321

9,351

7,550

9,377

1,827

6,546

7,908

1, 362

6,934

8,424

1,490 | .

6,892
8,185
5,480
6, 636
6,058
7,172
35, 558
36, 350
27, 888
41 838
27, 761
45, 476
71, 938
13, 562
24, 982
20, 668
44, 241
47,113

8,097
9, 049
5, 338
6, 466
5,724
6, 226
26, 496
19, 770
8,981
11, 645
5,305
13, 420
12, 381
354
1,217
M
8
1,341

205, 255

$450
910
1,184
1,410
1, 683
13, 971
20, 285
20, 665
31, 953
22, 208
25, 757
47,185
12, 502
23, 740
20, 651
24,100
47, 201

$1, 332
7,931
12, 972
712
44
12
20,133

1,205
1, 314
768
1, 014
1, 076
737
4, 909
3, 705
1,758
1, 059
937
1, 632
600
6
19
91

$101
147

305

99, 445

159

90

415, 300

43, 295

35, 604

1,124

1,372

j

134

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—-Continued
VIRGINIA
Tax before tax credits
Net income classes
(Thousands of dollars)

Under 11 (est.)
Under 1 (est.)
1 under 2i (est.)
1 under 2 (est.)
2 under 3i (est.)2 under 3 (est.)
3 under 4i (est.)
3 under 4 (est.)
4 under 5 1 (est.)
4 under 5 (est.)
f> under 6 l
f) under 6
f) under 7 1
<> under 7
7 under 8 1
7 under 8
Sunder 9 1
8 under 9
ii under 10 1
Sunder 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
00 under 60
_..
{sounder 70
70 under 8O.._
SO under 90
00 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
N u m m a r y for preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Number of
returns

Net income

1,434
51
5,355
4,526
4,536
3,196
5,688
1,962
1, 753
2,544
351
1,584
166
1,011
123
649
92
505
63
360
303
226
179
146
145
412
215
84
112
56
21
13
16
6
3
14
9
4
1

$841,191
32, 209
8,391, 969
7, 799, 099
11,256,548
7, 571,127
19, 948, 722
7, 036, 236
7, 620,657
11, 384, 569
1, 892, 337
8,661,607
1,072,908
6, 519, 330
917,808
4, 840, 422
779, 702
4, 278, 612
604, 939
3, 417, 018
3,161, 469
2, 596, 856
2, 227, 980
1, 969, 873
2, 095, 895
7, 082, 238
4, 799, 909
2, 279, 376
3, 880, 833
2, 484, 462
1,133, 902
831,196
1,197,387
505, 371
(2)
1, 642, 346
1, 563, 267
905, 311
(2)

1

2

()

Tax

Normal
tax

Surtax

12^ per
cent on
capital
net gain

Tax credits
25 per
cent of
tax on
earned
net
income

$179

$239

$60

12, 579

16, 772

4,193

28, 286

37, 714

9,428

18, 605

24,806

6,201

24, 074

32, 098

8,024

29,170 ;

37, 424

8,254

27,941

35,511

7,570

24, 211

30, 096

5,885

24,175

30,282

6,107

23,598
22, 609
22, 701
22, 393
20, 570
27,997
119,165
131,655
83, 669
195, 356
154, 220
81,726
75, 560
119,794
44, 796
(2)
198, 793
226,600
158, 377
(2)

29.169
25,989
23, 832
21,808
18, 933
24,198
86, 325
70,955
35, 697
65, 099
41, 904
11,062
8,119
18, 936
7,800
(2)
19, 750
28, 314
12,136

2

()

$1, 382
3,253
4,386
5,158
6,976
49, 853
74, 326
55, 089
143, 370
124, 353
65, 790
56, 562
93, 917
44, 369
(2)
187, 894
189, 835
147, 702
(2)

2

2

()

()

(2)

5,571
4,762
4,384
3,801
3,521
3,177
17, 013
13,626
7,117
11, 060
5,813
1,104
1,014
2,098
1,550
(2)
2,265
2,116
1,461
(2)

(2)

(2)

$767
5,201
8,466
11,893
19, 831
6,235
(2)
16,160
12, 521

12 H per
cent on
capital
net loss

$2,820
11, 425
2,488
10, 792
12, 058
22, 746
1,954

1

I

1, 047, 803

131, 755

4,534

37, 915

156, 272, 484

2,050, 554

799,502

38,631
37, 619
37, 393
37, 797
37, 507
71, 597
77, 451
71, 523
76, 257
92, 576

179, 293, 926
181, 750, 013
172, 239, 863
176, 024, 673
170, 257, 017
231, 055, 514
242, 586, 945
207, 277, 342
208, 331, 701
273, 235, 229

3,201,104
4,408, 983
3,611,135
3, 495, 042
2,981, 412
3,313, 896
3, 669, 294
4,919,485
4,161,116
7,404, 201

For footnotes see p. 138.




60, 782

67, 010

1, 314,997

148,084

571
147, 746

64, 283

135

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by Stales and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
WASHINGTON*
Tax before tax credits
Net income classes
(Thousands of dollars)

Under 1 i (est.)
Under i (est.)
1 under 2 i (est.)
1 under 2 (est.)
2 under 3 i (est.)
2 under 3 (est.)
3 under 4 i (est.)
3 under 4 (est.)
4 under 5 l (est.) _
4 under 5 (est.)
5 under 6 i_
5 under 6
6 under 7 i_
6 under 7
7 under 8 L
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

_

_.
_
__

-__
__
_._
„

Number of
returns

2,386
27
8,575
8,949
6, 547
6, 344
8,289
3,607
2,857
4,999
328
3, 309
130
1,985
100
1,330
57
789
46
494
362
248
181
160
132
377
187
101
86
48
31
10
11
4
9
22
5
2
1
2
1

1

Net income

Tax
Normal
tax

$1,408,507
20,068
13,636, 706
15, 545,495
16,139, 308
14,995, 390
29, 572, 790
12,857,310
12, 418,851
22, 353,820
1, 774, 395
18,056,198
839,555
12,817,880
749, 349
9,912, 733
484,893
6, 667, 224
435,222
4,678, 232
3, 791, 896
2, 846,095
2, 261, 260
2,153, 426
1,910,326
6,419, 482
4,165, 770
2, 777, 655
2,972,307
2,117,636
1,723,624
662,670
835,108
344,347
851, 498
2, 723, 884
887,191
440,469
(2)
(2)
(2)

(2;

$115

$154

$39

32, 277

8,069

54,879

73,172

18, 293

41,069

54, 759

13,690

62, 300

83,066

20, 766

76,483

99,030

2 9 547

70, 808

88, 613

17, 805

66, 326

81, 540

15, 214

53,988

63, 854

9 866

44,155
38, 843
34, 300
32, 573
28, 788
30,347
137,238
130,580
108,517
158, 366
135,146
153,530
57, 281
84, 442
37,909
100,179
327, 703
129,151
62,023
(2)
(2)
(2)

51,419
42, 696
35, 040
31,581
26, 817
27, 242
105, 590
73,947
44,076
51,158
35, 993
36,016
8,203
6,852
4,960
8,886
12,957
9,451
2,246
(2)
(2)
(2)

3, 609, 413

468,896
2, 750,143

Summary for preceding years: 3
1929._ . . 65, 240
66,167
1928
62, 200
1927
61,950
1926
78,030
1925_
138,181
1924
136,
057
1923
123, 216
1922
115,
593
1921
157,966
1920

302, 258,404
273, 648, 593
252, 547, 211
245, 592,050
272, 544, 925
393,961,927
351, 985, 059
300, 523,342
261, 400, 721
395, 380, 668

5, 775, 343
4, 464, 930
2,913,642
2,800, 548
2, 717,102
3,231, 233
3,925,801
5,148,477
4,878, 295
9, 343, 369




$1,818
3, 586
4,621 - 5,300
6,403
42,660
63, 765
69,019
109,594
$436
99, 530
5,432
102, 730
17,919
52,641
1,288
63,883
13,990
36,067
56,816
39, 424
239, 757
92, 777
83, 794
36,126
39, 686
20,104
(2)
(2)
(2)
(2)
2
()
(2)

7,264
5,671
4,326
3,629
3,329
3,298
11,012
7,132
4,578
2,636
2,347
2,341
1,072
283
365
404
1,572
220
13
(2)
(2)
(2)

$186
3,462
794
3,779
2,753
4,543
16, 216

(2)

(2)

238,857,983

For footnotes see p. 138.

25 per
cent of 12V2 p e r
tax on cent on
earned capital
net
net loss
income

24, 208

63,129

Total

Surtax

12!/2 per
cent on
capital
net gain

Tax credits

81, 383

384, 764

809

1,195,153 1,163, 053

612, 260

188,590

3,558

31, 73a

136

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
WEST VIRGINIA
Tax before tax credits
Number of
re(Thousands of dollars) turns

Net income classes

Under U (est.)...

1,130

58
Under 1 (est.)
4,079
1 under 2i (est.)
3,449
1 under 2 (est.)
3,306
2 under 3i (est.)
2,198
2 under 3 (est.)
3,541
3 under 41 (est.)
1,312
3 under 4 (est.)
1,448
4 under 5 1 (est.)
1,534
4 under 5 (est.)
371
5 under 6i
1,035
5 under 6
181
6 under 71
689
6 under 7
140
7 under 8 !
425
7 iindftr 8
89
8 under 91
354
8 under 9
63
9 under 10i__
254
Q under 10
221
10 under 11
196
11 under 12
137
12 under 13
110
13 under 14
88
14 under 15
300
15 under 20
136
20 under 25
101
25 under 30
77
30 under 40
43
40 under 50
20
50 under 60
13
60 under 70
_5
70 under 80
12
80 under 90_.
3
90 under 100
10
100 under 150
1
150 under 200
200 under 250
1
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--

27,130

Net income

$657,053
26,660
6,361,455
5,991,128
8,130, 305
5,179,390
12, 381,057
4, 717, 202
6, 380,657
6,890,169
2,008,829
5, 661,596
1,168, 317
4,445,715
1, 044, 359
3,164,910
752, 410
2, 991, 866
601,015
2, 408, 356
2, 322,692
2, 257,973
1, 705, 773
1,483,937
1, 273, 753
5,207,569
3, 042, 049
2, 758, 917
2, 669,432
1, 895, 895
1,093,311
835, 093
372,918
1, 013,967
(2)
1,119,405
(2)
(2)

Tax

- 29, 803
30,643
32,500
32,544
35, 810
75, 037
89,263
69, 501
75, 277
- 96, 326

For footnotes see p. 138.




Surtax

25 per
cent of
tax on
earned
net
income

$227

$303

$76

9,213

12, 283

3,070

18,736

24, 981

6,245

12,464

16, 619

4,155

14,700

19, 6C0

4,900

17, 344

22, 757

5,413

17,825

22, 528

4,703

15,141

18, 945

3,804

16,133

20, 009

3,876

16, 566
16,099
17,124
14,125
12,906
14,652
79,419
76, 408
94, 980
119,547
120,818
87,498
73,928
37,253
107,935
(2)
154,812

19, 900
18,223
17,438
13,163
11,863
12, 325
54,182
38, 625
36, 427
29,648
29, 796
18,143
9,049
4,536
14,142
18,971
(2)

$1,103
2,922
3,329
3,838
4,338
37,072
46,994
67,297
95,727
92, 418
61,078
53, 949
28, 707
95, 756
(2)
132,325
(2)

$5,313
13,279
13,399
4,763
6,345
5,283

711,013

72,858

1,268

100,674

110, 726,146

1,238,711

505, 724

827, 527

136,768,017
140,128, 751
139,696,175
141, 396,917
144, 777,469
226,999, 720
260, 343, 202
196, 777,359
207,157, 054
287, 729, 460

2,298,875
2,920, 822
2,519,731
2, 304, 313
2,133, 510
2,796,310
3,875,864
4, 594, 653
4, 579,113
8, 517, 268

3,334
3,227
3,236
2,367
2,795
2,011
11,835
9,211
8,744
4,699
4,946
3,946
1,926
169
1,423
(2)
1,767

12*$ per
cent on
capital
net loss

$1,129
1,763
1,056
543
584
6,885
2
()
(2)

(2)

(2)

(2)

Summary for
preceding years: 3
1929 .
1928
1927
1926
1925
1924
1923
1922
1921
1920

Normal
tax

12H per
cent on
capital
net gain

Tax credits

48,382

126

28,958

102,004

40,918

137

STATISTICS OP INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
WISCONSIN
Tax before tax credits

Number of Net income
re(Thousands of dollars) turns
Net income classes

Under l i (est.)
Under 1 (est.).
1 under 2 i (est.)
1 under 2 (est.)
2 under 3 1 (est.)
2 under 3 (est.)
3 under 4i (est.)
3 under 4 (est.)
4 under 5 * (est.)
4 under 5 1(est.)
5 under 6
5 under 6
6 under 7 1
6 under 7
7 under 8 !
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.
60 under 70
70 under 80
80 under 90
90 under 100
100 under 150
150 under 200
200 under 250250 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 -

.-

__

-

_

Total

8,423
159
18, 926
11,161
13, 230
6,749
10, 727
3,684
2,769
4,845
553
3,324
222
2,248
131
1,480
95
1,118
107
858
673
542
423
365
309
885
400
275
257
147
92
47
29
20
21
37
12
7
5
6
2
2
1

$5, 077, 027
86, 846
28, 283, 847
19, 231, 508
32, 617, 358
16, 031, 730
37, 052,883
13, 265, 332
12, 080, 914
21, 761, 572
2, 987, 649
18,181, 596
1, 435, 719
14, 524, 259
970, 554
11, 049, 359
804, 927
9, 466, 996
1, 011, 732
8,141, 285
7, 049, 067
6, 226, 495
5, 273, 016
4, 928, 090
4, 487, 930
15, 238, 238
8, 903,118
7, 505, 281
8,804, 529
6, 566, 106
5, 056, 984
3, 012, 457
2,158, 466
1, 679, 681
2, 008, 301
4, 501, 255
2, 050, 770
1, 533, 809
1, 428, 459
2, 019, 578
881, 281
(2)

2, 281, 236
95, 366

357, 657, 240

103, 044
98, 485
100, 956
99, 251
110, 485
179, 275
194, 050
160, 519
148, 457
150, 452

450, 934,107
453, 394, 323
436, 579, 613
407, 642, 742
418, 618, 008
496, 659, 728
547, 039, 928
401, 670, 058
379, 754, 222
436, 436, 810

Tax

For footnotes see p. 138.




Surtax

cent on
capital
net gain

25 per
cent of
tax on cent on
earned capital
net
net loss
income

$776

$1, 035

$259

29, 222

38, 962

9,740

61, 205

81, 606

20, 401

37, 461

49, 949

12, 488

50, 384

67,179

16, 795

00, 781

79, 336

18, 555

66, 599

83, 179

16, 580

57, 457

71, 921

14, 464

57, 997

71, 340

13, 343

60, 583
56, 591
57, 947
58, 259
59, 512
61, 747
287, 355
248, 242
281,746
438, 710
421, 653
380, 435
258, 647
202,311
144,821
240, 726
559, 283
282, 031
236,159
221, 499
342, 754
168, 240

73, 315
64, 949
60, 981
57, 981
57, 476
58,157
221, 747
142, 300
129, 786
153, 024
106,372
66, 094
40, 796
28, 419
14, 087
27, 380
48, 409
3,069
3, 064
6,134
12, 359
22,134

(2)

$3,129
7,964
10, 305
12, 711
15, 559
108, 606
136, 028
182, 987
316, 938
321, 821
297, 060
210, 408
165, 329
152, 958
162, 733
476, 417
226, 659
210, 615
181, 970
289, 015
128, 933
(2)

$8, 755
22, 062
47, 087
23, 278
31, 419
15, 464
60,830
89, 594
59, 404
28. 010
40; 206
42, 389
19,152
(2)

12, 732
11, 487
10, 998
10, 027
10,675
11, 969
42, 998
30, 086
31, 027
34,873
19, 506
12,872
9,116
5,655
2,930
4,747
7,820
1,427
984
520
1,009
496

340, 877

56, 469

843

544,119

397,422

401, 505

10, 287, 020
12, 459, 318
10, 621, 745
8, 418, 047
6, 799, 312
7, 344, 053
9, 019, 076
9,126, 855
8, 971, 044
13, 232, 531

5,002

$5,134
9,096
16, 934
6,719
17,201
34,758
5,470
47, 317
5,674
4,546
6,291
1,483

<f)

5, 892, 638 1, 947, 542 3, 959, 022

Summary for
preceding years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Normal
tax

Tax credits

160, 623

138

STATISTICS OF INCOME

TABLE 9.—Individual returns for 1930 by States and Territories and by net income
classes, showing number of returns, net income, tax, tax before tax credits, and tax
credits; also total number, net income, and tax for prior years—Continued
WYOMING
1

Tax before tax credits
dumber of ^et incomei
eturns

Net income classes
(Thousands of dollars)

Under 1i (est.)
Under 1 (est.)
1 under 2i (est.)
1 under 2 (est.)
2 under 3i (est.)
2 under 3 (est.)
3 under 41 (est.)
3 under 4 (est.)
4 under 5 l (est.)
4 under 5 (est.)
5 under 6 *
5 under 6
6 under 7 1
6 under 7
7 under 8 1
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 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 _ _

_.

_.

Tax

Normal
tax

Surtax

12^ percent on
capital
net gain

Tax credits
25 per
cent of
tax on
earned
net income

322
13
834
1,326
705
866
753
312
278
416
43
295
14
173
16
116
6
76
5
51
31
21
26
14
9
41
16
14
12
1
2
2

$181, 528
6,218
1,321, 560
2,298,611
1, 733, 437
2, 027, 884
2, 643,175
1,120,979
1, 209,163
1, 863, 582
230, 489
1, 599, 732
93, 025
1,115, 422
119,708
866, 475
49,991
645,515
46, 880
483,658
324, 805
240,205
324, 664
185, 994
130,106
704,801
348,676
381, 333
41i, 082
(2)
(2)
127, 759

143, 060

12,385

5,145

8,160

920

6,809

22, 979, 517

141,440

106,130

53,639

18, 329

8,140
8,622
8,870
8,930
10,336
22,947
23,246
21, 943
22, 413
24, 594

30,813, 018
33, 233, 249
31, 297,698
31,760,581
33, 481, 518
60,751, 853
57, 376, 054
48, 826, 743
51, 051, 629
63, 244, 529

188, 964
372,128
274,644
263,319
256, 481
414, 087
520, 769
687, 062
783,257
1,161, 320

$56

$75

$19

3,670

4, 893

1,223

7,755

10, 339

2,584

2, 948

3,931

983

4,037

5, 383

1,346

5,030

6, 421

1, 391

4,897

5, 898

1,001

4,852

5,767

915

4,265

4,848

580

3,783
2, 472
2,787
4, 667
3, 293
1, 728
15, 704
11, 399
14, 756
20,632
(2)
(2)
10, 321

4, 392
2,705
2,795
4, 446
3,117
1, 551
12, 300
7,550
7, 596
6,700
(2)
(2)
278

609
382
295
428
284
267
1,477
957
1,659
998
(2)
(2)
11

$149
287
649
460
444
4,881
4,806
8,819
14, 930
(2)
(2)
10, 054

12H per
cent on
capital
net loss

_

..

Total
Summary
for preceding
years: 3
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

_

_

w

1 Nontaxable returns. Specific exemptions from normal tax exceed net income.
* Classes grouped to conceal net income and identity of taxpayer.
* Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
Individuals are summarized on pp. 316-321.
* Includes Alaska.




139

STATISTICS OF INCOME

TABLE 10.—Individual returns for 1980 on Form 1040 with no net income, by
States and Territories, showing number of returns and deficit
Number
of returns

States and Territories

Alabama
Alaska
Arizona
_
Arkansas
___
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
___
Hawaii
Idaho
Illinois
Indiana
_
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
1

$7, 800,434

1,186

0)

0)

540
1,119
14,213
1,637
2,688
406
715
2,186
1,427
246
306

_

11, 209
1,872
1,214
2,202
1, 397
1,670
530
1,678
6,638
5, 597
1,506
1,636
2, 666
325

.-.

_._
_.
_.
--

States and Territories

Deficit

3, 215, 630
8,656, 301
116,281,617
14, 421,135
30, 559, 216
4, 045,80S
8, 610, 250
16, 326, 084
11,312,917
1, 751, 741
1, 549,0C5
114, 688, 573
12,144,767
7, 950, 363
11,227, 341
11, 773, 212
11, 081, 636
5, 407, 331
18, 640, 373
70, 996, 937
55,835,085
10, 573, 700
11, 980, 846
22, 319, 744
2, 603, 498

Number
of returns

Deficit

Nebraska
Nevada
New Hampshire.
New Jersey
New Mexico
New York__
North Carolina..
North Dakota...
Ohio
_...
Oklahoma
Oregon
Pennsylvania....
Rhode Island
South Carolina..
South Dakota...
Tennessee
Texas
Utah
_.
Vermont
Virginia
Washington
West Virginia...
Wisconsin
Wyoming

1,237
185
403
4,861
365
29,418
1,564
491
5,766
1,816
866
11, 341
712
689
557
1,205
7, 329
390
219
1, 227
2, 609
1,006
3,42S
374

$5, 733,003
1, 597,619
3, 563, 567
53,678, 731
1, 990, 713
518, 334,476
10, 517,608
1, 511, 420
58,124, 651
14,851,955
5, 269, 441
138, 551, 787
15, 049, 555
2, 870, 260
1, 617, 769
10,049, 852
54, 991, 476
2, 356, 846
1, 307,989
8, 626, 322
14, 444, 504
6, 655, 385
14,262, 595
1, 741, 268

Total

144, 867

1, 539,452, 396

Included in the State of Washington.

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns
[For description of the method of compiling these data, see pp. 18-19]
ALABAMA
County and city

Number of
returns

State total
Returns, Form 1040,
showing no net income, not included in
general tables

County and city

23, 791

1,186

Total in general
tables

22, 605
-

Autauga
Pratt ville
Miscellaneous
Baldwin
Bay Minette
Fairhopa
Miscellaneous
13 arbour
Clayton
Eufaula.
--M iscellaneous
Bibb
West Blocton
Miscellaneous
Blount
Oneonta
Miscellaneous
Bullock
Union Springs
Miscellaneous
Butler.
Chapman
CiGorgiana
Greenville
--M iscellaneous

133873—32




•

—

:

56
47
9
156
39
27
90
136
9
112
15
73
30
43
23
16
7
40
32
8
106
11
18
73
4

Calhoun
Anniston
Jacksonville
Oxford
Piedmont
M iscellaneous
Chambers
Five Points
Lafayette

Lanett
Miscellaneous

Cherokee: Aliscellaneous

Number of
returns
568
495
23
13
27
10
74
1
21
'JO
32
17

Chilton
Clanton
Miscellaneous
Choctaw: Miscellaneous.
Clarke
Jackson
Thomas ville
Miscellaneous
Clay
Ashland
Lineville
Cleburne: Heflin
Coffee
__
Elba...
Enterprise
M iscellaneous

24

County and city

Number of
returns

Colbert
Sheffield
Tuscumbia
Miscellaneous..
Conecuh
Evergreen
LVI iscellaneous-

2TA
153
102
17
61
50
11

Coosa: Miscellaneous
Covington
Andalusia
Florala
Opp
Miscellaneous..
Crenshaw
Brantley
Luverne
Miscellaneous..
Cullman
Cullman
MiscellaneousDale
Ozark
MiscellaneousDallas
Selma—
-.Miscellaneous..
DeKalb._Fort Payne
M iscellaneous..
Elmore
Wetiimpka
Miscellaneous..

24
21
12
29
3
22
4
108
99
9
50
42
8
624
587
37
82
47
35
84
38
46

140

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
A LA B A M A—Continued
County and city

Number of
returns

Escambia
Atmore
_._
Brewton
Miscellaneous—
Etowah
Alabama City,.
Altoona
Attalla
Gadsden
Miscellaneous—
Fayette...
--Fayette
M iscellaneous..
Franklin
Red Bay
Russellville
Miscallaneous..
Geneva
Geneva
Hartford
Samson...
Miscellaneous..
Greene
Eutaw
M iscellaneous..
Hale
Greensboro
M iscellaneous . .
Henry
Abbeville
Headland
Miscellaneous..
Houston
Dothan
Miscellaneous..
Jackson
Bridgeport
Scottsboro
MiscellaneousJefferson
Birmingham...
Bessemer
Brighton
Fair field
Leeds
Miscellaneous..
Lamar
Sulligent
MiscellaneousLauderdale
Florence
Miscellaneous..

149
59
68
22
508
39
5
59
402
3
43
37
12
35
2
51
18
14
14
5
51
37
14
66
41
25
27
12
14
1
219
204
15
56
9
29
18
11, 079
9,965
527
14
277
33
263
15
8
7
228
225
3

County and city

Lawrence: Miscellaneous
Lee
Auburn
Opelika
Phenix C i t y . —
Miscellaneous..
Limestone
Athens
Miscellaneous—
Lowndes
Fort D e p o s i t Miscellaneous..
Macon
Tuskegee
Miscellaneous—
Madison
H u n t s ville
Miscellaneous—
Marengo
Demopolis
Miscellaneous..
Marion
Guin
Winfield
Miscellaneous—
Marshall.
Albert ville
Boaz
Guntersville
MiscellaneousMobile
Citronelle
Mobile
Prichard
Miscellaneous—
Monroe
Frisco City
Monroe ville
MiscellaneousMontgomery
MontgomeryMiscellaneous—
Morgan
Decatur
Hartselle
MiscellaneousPerry
Marion
Uniontown
Miscellaneous..
Pickens
Aliceville
Miscellaneous..

Number of
returns

28
194
29
135
26
4
86
76
10
45
10
35
80
58
22
427
398
29
142
101
41
25
6
13
6
80
30
17
30
3
2,589
14
2,445
13
117
60
7
22
31
2,170
2,143
27
352
305
36
11
100
58
38
4
39
18
21

County and city

Pike
Brundidge
Troy
MiscellaneousRandolph
Roanoke
Miscellaneous-

Number of
returns
173
24
145
4
49
47
2

Russell: Miscellaneous..
St. Clair: Miscellaneous.

31
59

Shelby
Columbiana
Monte vallo
Vincent
Miscellaneous
Sumter
—
Livingston
York..
Miscellaneous
Talladega
Sylacauga
Talladega
Miscellaneous
Tallapoosa
Alexander City
Camp Hill
Dadeville
Tuscaloosa
Northport
Tuscaloosa
Miscellaneous
Walker
Carbon Hill
Cordova
Dora.
Jasper
Miscellaneous

86
13
17
6
50
86
27
35
24
238
72
136
30
55
47
3
5
606
25
515
66
284
27
20
18
138
81

Washington: Miscellaneous
Wilcox: Miscellaneous..

27
71

Winston
Haleyville
Miscellaneous..

28
26
2

All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)

109

ARIZONA
State total
Returns, Form 1040,
showing no net income, not included in
general tables
Total in general
tables
Apache
__
St. Johns
M iscellaneous
Cochise
Bisbee
Douglas
Lowell
Warren
Miscellaneous




Coconino
Flagstaff
Williams
Miscellaneous.
Gila
Globe
Hayden
Miami
Miscellaneous.
Graham
SaiTord
__.
Miscellaneous.
Greenlee
Clifton
Morenci
Miscellaneous.

327
214
75
38
921
340
62
385
134
105
83
22
183
66
100
17

Maricopa
Buckeye
Chandler
Glendale
Mesa
Phoenix.
Scottsdale
Tempe..
_
Miscellaneous.
Mohaye
Kingman
Miscellaneous.
Navajo
Holbrook
Winslow
Miscellaneous..

3,994
20
47
88
147
3,420
35
106
131
171
103
68
408
62
331
15

141

STATISTICS OS? INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
ARIZONA—Continued
Number of
returns

County and city

Pima

1,649
100
1,516
33

Ajo

Tucson
. .
M iscellaneous
Final
Casa Grande
Florence _. _.
Kay
Superior
Miscellaneous

1
..

377
69
37
58
153
60

Number of
returns

County and city

Santa Cruz
Nogales
Miscellaneous
Yavapai
Clarkdale
Jerome
Prescott
Miscellaneous..
Yuma
Yum a
Miscellaneous

-

254
233
21
1,015
89
270
408
248
276
224
52

Number of
returns

County and city

All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)

116

40

ARKANSAS
State total
_
Returns, Form 1040,
showing no net income, not included in
general tables..Adjustment—subtract
to reconcile with general tables 1
_.
Total in general
tables
_
Arkansas.
De Witt
Stuttgart
M iscellaneous
Ashley...
Crossett
Hamburg.
Miscellaneous
Baxter
Cotter
Miscellaneous
Ben ton.
Bentonville
Rogers
Siloam Springs
Miscellaneous
Boone
Harrison.
Miscellaneous
Bradley..
W arren
Miscellaneous

_.

Calhoun: Miscellaneous.
Carroll
Berry ville
Eureka Springs
Miscellaneous
Chicot
Dermott
Eudora.
Lake Village
Miscellaneous
Clark
!
Arkadelphia
|
Gurdon
_
;
Miscellaneous
Clay
Corning
Piggott
Rector
Miscellaneous
Cleburne
lleber Springs. _ _
Miscellaneous
i See text, p . 19.




13,904 | Cleveland: Miscellaneous
1,119
295

Columbia
Magnolia
Miscellaneous...
Conway
_
Morrilton
Miscellaneous..
Craighead
Jonesboro
Monette
MiscellaneousCrawford
Van Buren
Miscellaneous..
Crittenden
Earl.
M iscellaneous. .
Cross
Parkin
Wynne
MiscellaneousDallas
Fordyce
Miscellaneous,.
Desha
Arkansas City.
Dumas
McGehee
Miscellaneous..
Drew
Monticello
Wilmar
Miscellaneous..
Faulkner
Conway.
...
Miscellaneous..
Franklin
Ozark
Miscellaneous..

Hot Springs: Malvern..|
85
64
21
77
74
3
339
301
7
31
100
78
22
141
34
107
114
30
76
8
91
77
14
138
16
37
68
17
73
56
1
16
116
111
5
26
10
16

Fulton: Miscellaneous..
Garland
Hot Springs
Miscellaneous..
Grant
Sheridan
Miscellaneous..
Greene
Paragould
Miscellaneous..
Hempstead
Hope
Miscellaneous..

645
641
4
16
14
2
109
106
3
158
139
19

Howard
Dierks
Nashville...
Miscellaneous
Independence
Bates ville
Miscellaneous

76

.1

58
2
52
4
108
87
21

Izard: Miscellaneous

Jackson
Newport
Miscellaneous
Jefferson
Pine Bluff
Miscellaneous
Johnson
Clarksville
Coal Hill
Miscellaneous
Lafayette
Lewisville
Stamps
M iscellaneous
Lawrence
Hoxie
Walnut Ridge
Miscellaneous
Lee
Marianna
Miscellaneous

149
116
33
778
743
35
79
66
4
9
06
20
24
16
65
7
40
18
110
91
19

|
\

Lincoln: Miscellaneous.

29

Little River
Ashdown
Foreman
Miscellaneous..
Logan
Boone ville
Paris
Miscellaneous.
Lonoke.

28
19
6
3
6S
18
46
4
140
51
32
57

England

Lonoke
M iscellaneous
Madison: Miscellaneous.
Marion: Miscellaneous..
Miller
Texarkana
Miscellaneous

13
1

!

442
428
14

142

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1980, by counties, cities, and townships, showing

number of returns—Continued
ARKANSAS—Continued

Number of
returns

County and city
Mississippi
Blvtheville
Loach ville
Luxora
Manila
Osceola
Wilson...
Miscellaneous
Monroe
Brinkley
Clarendon
Miscellaneous
Montgomery: Miscellaneous

444
223
13
23
13
87
33
52
120
58
31
31
16

Nevada
Prescott
Miscellaneous
Ouachita
Bcarden.
Camden
Stephens
Miscellaneous

76
67
9
254
9
208
10
27

Perry: Miscellaneous

10

Phillips
Helena
West Helena.
Miscellaneous
Pike
Olenwood
Miscellaneous
Poinsett
Harrisburg
Lepanto...
Marked Tree
Trumann. _
Miscellaneous

416
331
39
46
19
5
14
162
25
32
40
33
32

Number of
returns

County and city
Polk
Mena
Miscellaneous
Pope
Atkins
Russell ville...
Miscellaneous
Prairie
Des Arc
Miscellaneous.
Pulaski
Levy
Little Rock
North Little Rock...
Miscellaneous

35
30
5
113
21
86
6
59
11
48
3,587
4
3,257
288
38

Randolph: Pocahortas..

13

St. Francis
Forrest City
Miscellaneous
Saline
__
Bauxite
Benton
Miscellaneous
Scott
Waldron
Miscellaneous
_
Searcy: Miscellaneous. _

193
122
71
74
24
49
1
13
11
2

Sebastian
Fort Smith
Hartford
Miscellaneous
Sevier
De Queen..
Horatio
Miscellaneous

966
922
11
33
72
62
3
7

5

Number of
returns

County and city
Sharp: Miscellaneous...
Stone: Miscellaneous. _
Union
Calion
El Dorado
Griffin
Huttig
Norphlet
Smacko ver
Miscellaneous

7
3
890
8
687
4
21
44
91
35

Van Buren: Miscellaneous

G

Washington-..
Fayette ville
Springdale
Miscellaneous
White
Bald Knob
Beebe
Judsonia
Searcy
Miscellaneous
Woodruff
Augusta
Cotton Plant
Miscellaneous
Yell
Dardanelle..
Miscellaneous

226
178
31
17
170
11
23
22
86
28
108
40
39
29
43
17
26

All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)
__

195

4

CALIFORNIA
State total
Returns, Form 1040,
showing no net income, not included in
general tables
Total in general
tables
Alameda
Alameda
Albany
Berkeley
Emeryville
Hayward
Livermore
Niles.
Oakland
Piedmont
Pleasanton
San Leandro
Miscellaneous
Amador
lone
Jackson
Sutter Creek.
Miscellaneous

307,261

14,213
293,048

-

.-




28, 539
2,288
99
6,860
76
360
262
62
16,226
1,406
79
460
361
307
24
104
57
122

Butte
Chico
Durham
Gridley
Oroville.
Miscellaneous
Calaveras
Jenny Lind..
San Andreas
MiscellaneousColusa
Arbuckle
Colusa...
Maxwell
Princeton
Miscellaneous
Contra Costa
Antioch.
Bay Point
Concord
Crockett
El Cerrito
Martinez.
Pittsburg
Richmond
Walnut Creek
Miscellaneous

_

-

_
__

1,057
541
18
108
270
120
152
3
29
120
419
65
190
26
18
120
3,402
151
75
130
362
39
440
470
1,014
100
621

Del Norte
Crescent City
Miscellaneous
Eldorado
Placer ville _..
Miscellaneous
Fresno .
.
Caruthers
Clovis
Coalinga
Fowler
Fresno
Kingsburg
Reedley
Sanger...
Selma.
Miscellaneous
Glenn _ __ .
Orland
Willows
Miscellaneous
Humboldt
Arcata
Eureka
Fortuna
Rohnerville
Scotia
Miscellaneous

-

._

97
80
17
188
140
48
4,286
15
42
371
35
3,110
53
120
120
100
320
314
63
181
70
1,425
140
760
58
4
G2
401

143

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
C ALIF 0 RNI A—C ontinued
County and city

Number of

returns

Imperial
1,188
297
Brawley
191
Calexico
50
Calipatria
403
El Centro
96
Holtville-..
52
Imperial
99
Miscellaneous
200
Inyo
90
Bishop
110
Miscellaneous
2,774
Kern
_
1,585
Bakersfleld.
103
Delano..
49
Fellows
97
Maricopa
693
Taf:
49
Wa.sco.
Miscellaneous
198
Kings
629
Armona
7
Corcoran
120
361
Hanford
80
Lemoore
61
Miscellaneous..
171
Lake
70
Lakeport.
101
Miscellaneous
331
Lassen
181
Susanville
131
Westwood
19
Miscellaneous
128, 079
Los Angeles
958
Alhambra
94
Arcadia
Artesia
]
103
95
Avalon
192
Azusa
97
Baldwin Park
_!
98
Bell
I
93
Bellflower...
\
10
Belvedere
2,875
Beverly Hills
578
Burbank
387
Claremont
391
Compton
386
Covina.
379
Culver City
104
Downey
191
El Monte
133
El Segundo
193
Gardena
3,452
Glendale
_
194
Glendora
—
49
Hawthorne.
191
Hermosa
959
Huntington P a r k . . .
582
Inglewood
45
Lancaster
193
La Verne
21
Lawndalc
9
Lennox__
_
48
Lomita
7,483
Long Beach
Los Angeles C i t y . . . 87,081
193
Lynwood
48
Manhattan
95
Maywood
24
Moneta.
387
Monrovia
192
Montebello
47
Monterey Park
49
Montrose
32
Newhall
191
Norwalk
574
Pomona




Number of
returns

County and city

Los Angeles—Contd.
Pasadena
Puente
Rcdondo
Rosemead
San Dimas
San Fernando
Santa Fe Springs...
San Gabriel
San Marino
Santa Anita
Santa Monica
Sherman__
Sierra M'adro
Southgate
South Pasadena.
Tor ranee
!
Tujunga
Vernon
Walnut Park
Whittier
Willowbrook
Wilmar..
Miscellaneous
Madera—
Madera
Miscellaneous
Marin
Corte Madera
Larkspur...
Mill Valley
Novato
Ross
San Ansolmo
San Rafael..
Sausalito
Tomales
Miscellaneous
Mariposa:
ous

Miscellane-

Mendocino
Fort Bragg
Ukiah.....
Willits
Miscellaneous...
Merced
Gustine
Los Banos
Merced..
M iscollancous
Modoc
Alturas
Miscellaneous

I
|
I
I
•
|
|
|

Mono: Miscellaneous..Monterey
Carmel..
Castroville
Gonzales
King City
Monterey
Pacific Grove
Salinas
Miscellaneous
Napa
Calistoga
Napa
St. Helena
Miscellaneous
Nevada
Grass Valley
Nevada City
Truckee
Miscellaneous

_.

._

6,709
193
192
49
197
201
42
383
574
6
1,917
133
198
384
1, 151
197
49
24
48
1,979
27
51
3, 879
300
220
80
2,253
49
77
321
34
151
340
008
361
11
301

County and city

Number of
returns

Orange
Anaheim
Balboa
Brea
Bucna Park
Costa Mesa
_.
El Modena.
Fullerton
Garden Grove
_
Iluntington Beach..
Laguna Beach.
La Habra
Newport Beach
Orange
Placentia
Santa Ana
Seal Beach
Tustin
Miscellaneous
Placer
Auburn
_
Lincoln.__
Roseville
—
Miscellaneous

5,201
794
49
94
55
27
1
597
101
198
197
201
42
594
199
1,787
29
43
193
794
171
93
280
250

Plumas: Miscellaneous-

260

•i

Riverside
Banning..
Beaumont
Blythe-—
Coachella.
Corona. __
Elsinore..
Hemet
Indio
!
Norco
Palm Springs
..'
Perris
110
Riverside
San Jaeinto
401
Miscellaneous
120 Sacramento
181
Folsom City
60
Isleton
100
North Sacramento __
1,074
Sacramento
100
Miscellaneous
170 San Benito
524
Ilqllister
220
Miscellaneous
170
San Bornardino._
80
Barstow
90
Bloomington
Chino
231;
Col ton
C ucamonga
2,418
Etiwanda
300
Fontana
34
Needles
Ontario
58
Redlands
130
Rialto
578
San Bernardino
240
Upland..
858
Victor ville
220
Yucaipa—
682
Miscellaneous
60
480 San Diego
Carlsbad
90
Chula Vista
52
Coronado
331
El Cajon
141
Encinitas
70
Escondido
50
70
La Mesa.

51
46
33
30
203
51
99
49
16
48
18
597
47
302
6, 066
59
41
39
5,416
511
360
290
70
3,346
50
16
49
100
49
30
51
198
397
556
49
793
298
49
22
633
7,684
47
200
201
46
50
204
47

144

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
CALLFORNIA-Continued
County and city

Number of
returns

San Diego—Continued
National City
Oceanside
San Diego
San Ysidro
Miscellaneous
San Francisco: San
Francisco
San Joaquin
Lodi
Manteca
Ripon
Stockton
Tracy
Miscellaneous
San Luis Obispo
Arroyo Grande
Atascadero
Paso Robles
Pismo Beach
San Luis Obispo
Miscellaneous
San Mateo
Atherton
Burlingame
Colma
Daly City—
_.
Half Moon Bay
Hillsborough.
Menlo P a r k —
Redwood City
San Bruno
_.
San Carlos
San Mateo
South San Francisco
Miscellaneous
Santa Barbara
Carpinteria
Lompoc
Montecito
Santa Barbara
Santa Maria
__.
Miscellaneous
Santa Clara
Campbell
Gilroy
_.
Los Gatos
Mountain View
Palo Alto
San Jose

52
49
5,944
48
796
62, 367
4,104
421
70
42
3,079
270
222
980
50
99
103
34
496
198
4,761
28
1,614
140
121
34
90
210
630
90
47
1,435
181
141
197
26
2,773
398
297
7,188
80
210
320
170
1,727
3,879

County and city

Santa Clara—Continue'
Santa Clara
Saratoga
Sunnyvale
Miscellaneous
Santa Cruz
Santa Cruz
__.
Watsonville
Miscellaneous
Shasta
Anderson
__.
Redding
Miscellaneous

Number of
returns

221
91
80
410
1,564
712
752
100
338
18
230
90

Sierra: Miscellaneous...
Siskiyou
Dunsmuir
.__
Edgewood..
.__.
Mount Shasta
Weed
...
Yreka
Miscellaneous
Solano—
-.
Benicia—
.__
Dixon.
Fairfield
—
Rio Vista
...
Vacaville—
Vallejo
Miscellaneous
Sonoma
...
Bodega
Glen Allen. __
Healdsburg...
Petaluma
Santa Rosa
Sevastopol
Miscellaneous
Stanislaus
Crows Landing...
Modesto
Newman
Oakdale.
Turlock
Waterford
Miscellaneous
Sutter
_
Nicolaus
Yuba City
Miscellaneous

724
200
3
50
70
90
311
1,779
130
120
40
180
140
929
240
2,370
5
8
191
881
775
150
360
1,852
61
944
220
100
271
16
240
349
9
200
140

County and city

Tehama
Corning
Gerber
Los Molinos
Red Bluff
Miscellaneous..
Trinity: Miscellaneous..
Tulare
Dinuba
Ducor
Exeter
Lemon Cove

Number of
returns
318
80
15
15
170
47

Lindsay
Orosi
Porterville
Strathmore
Tipton...
Tulare
Visalia
Miscellaneous
Tuolumne
Sonora
Miscellaneous
Ventura
Fillmore
Ojai...
Oxnard
___
Piru
Santa Paula
Saticoy
Ventura
Miscellaneous
Yolo
Clarksburg
Davis
Woodland
Miscellaneous
Yuba
Marysville
Miscellaneous
_

1, 955
100
33
170
17
281
22
322
40
37
350
442
141
281
160
121
2,260
29G
100
401
49
368
33
597
386
830
80
80
410
260
527
461
66

All other:
Residents of other
States
_.
Residents of foreign
countries (American citizens and
aliens)

208

Chaffee
Salida
Miscellaneous

231
208
23

COLORADO
State total
Returns, Form 1040,
showing no net income, not included in
genera- tables
Adjustment—subt r a c t
to reconcile with general tables l
Total in general
tables
Adams
Aurora
Brighton
_
Miscellaneous
Alamosa
Alamosa
Miscellaneous
* See text, p. 19.




Arapahoe
Englewood
Littleton
Miscellaneous
Archuleta: Miscellaneous
Baca
Springfield
Miscellaneous
Bent
Las Animas
Miscellaneous
Boulder
Boulder..
Lafayette
Longmont
Louiseville
Miscellaneous

47
26
21
159
116
43
785
434
48
229
38
36

Cheyenne: Miscellaneous

22

Clear Creek
Idaho Springs
Miscellaneous

45
31
14

C onej os: Miscellaneous.
Costilla: Miscellaneous.
Crowley
Ordway
Miscellaneous
Custer: Miscellaneous...

62
16
==
65
38
27

145

STATISTICS OP INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
COLORADO—Continued
Number of
returns

County and city

Delta
Delta..
Miscellaneous

172
98
74

Denver: Denver
Dolores: Miscellaneous.
Douglas: Miscellaneous.
Eagle: Miscellaneous
Elbert: Miscellaneous - _

16,738
12
60
133
25

El Paso
Colorado Springs
Manitou
Miscellaneous
Fremont
Canon City
Florence
Miscellaneous
Garfield
Glen wood Springs. _
Rifle
Miscellaneous

2,183
2,020
59
104
334
208
90
36
218
119
48
51

__

191
30
103
58

_.

648
436
36
176
509
13
37
380
79
80
36
44
314
265
49
556
14
444

Mineral: Miscellaneous.

Montezuma:
neous

Miscella-

128
53
75

Montrose
Montrose
Miscellaneous
Morgan
Brush
Fort Morgan
Miscellaneous
Otero
La Junta__
Rocky Ford
Miscellaneous

95
130
105

Ouray: Miscellaneous..
Park: Miscellaneous...

Hinsdale: Miscellaneous
Huerfano
_
Walsenburg
Miscellaneous
Jackson: Miscellaneous.
Jefferson.
Arvada
Edgewater
Golden..
Miscellaneous
Kiowa: Miscellaneous..
Kit Carson
Burlington
Miscellaneous
_.
Lake
Leadville
Miscellaneous
La Plata
Durango
Miscellaneous
_.

Larimer__
Fort Collins.
Loveland
Miscellaneous
Las Animas
Aguilar
Delagua
Trinidad
Miscellaneous
Lincoln
Limon
Miscellaneous
Logan
Sterling
Miscellaneous
Mesa
Fruita
Grand Junction
Miscellaneous

Moffat—
Craig
Miscellaneous

Gilpin: Miscellaneous _ _
Grand: Miscellaneous...
Gunnison
Crested Butte
Gunnison..
Miscellaneous

Number of
returns

County and city

24
229
204
25
233
206
27

Phillips
Iiaxton
llolyoke
Miscellaneous

176
132
44
349
105
194
50
416
304
41
71

_
_

Pitkin: Miscellaneous..
Prowers.
Lamar
Miscellaneous

242
188
54

County and city

Pueblo
Pueblo
Miscellaneous
Rio Blanco
Meeker
M iscellaneous
Rio Grande
Del Norte
Monte Vista
Miscellaneous
Routt
Oak C r e e k . .
Steamboat Springs..
Miscellaneous
Saguache
Center
Sagauche
Miscellaneous
San Juan
Silverton
Miscellaneous
San Miguel: Miscellaneous

Number of
returns
1,683
1,652
31
45
41
4
282
59
221
2
155
42
47
66
138
86
36
16
84
61
23
36

Sedgwick
Julesburg
Miscellaneous

83
49
34

Summit: Miscellaneous.
Teller
Cripple Creek..
Victor
Miscellaneous
Washington
Akron
Miscellaneous
Weld.
Eaton
Fort Lupton
Greeley
Windsor
Miscellaneous
Yuma
Wray_.
Yuma
Miscellaneous
All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)

28
44
45
9
50
31
19
1,103
119
65
546
52
321
106
55
32
19

177

CONNECTICUT
State total
Returns, Form 1040,
showing no net income, not included in
general tables
Total in general
tables
Fairfield..
Bethel
Bridgeport
Danbury
Darien
Easton
Fairneld.




Fairfield—Continued.
Greenwich
Monroe
New Canaan
Newtown
Norwalk
Redding
Ridgefield
Shelton
Stamford
Stratford
Trumbull
Westport.
Wilton
Miscellaneous

2,983
37
424
113
1,768
31
240
340
2,924
814
13
507
129
26

Hartford.. _
Avon
Berlin
Bloomfield
Bristol
Burlington....
Canton
East Granby..
East Hartford.
East Windsor.
Enfield
Farmington...
Glastonbury..
Granby
Hartford

22,875
47
164
90
1,002
1

120
326
314
210
36
11,108

146

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townshipsj showing

number of returns—Continued
CONNECTICUT—Continued
County and city

Number of
returns

Hartford—Continued.
Manchester
New Britain
Newington
Plain ville
Rocky Hill
Simsbury
Southington
South Windsor
Suffield
West Hartford
Wethersfield
Windsor
Windsor Locks
Miscellaneous
Litchfield
Kent
Litchfield
New Hartford
New Milford
Norfolk.___
_
North Canaan
Plymouth
Salisbury
Sharon
__
Thomaston
Torrington
_
Washington
W'atertown
_
Winsted
Woodbury
Miscellaneous
Middlesex
Chester
Clinton
Cromwell
Durham
East Haddam
East Hampton
Essex
_.
Haddam
Middlefield

925
2,501
74
198
50
213
292
50
163
3,097
548
396
152
5
3,421
76
208
51
236
121
143
136
142
67
168
926
107
442
408
89
101
1,984
55
78
82
13
52
98
120
48
21

County and city
Middlesex—Continued.
Middletown___
Old Saybrook
Portland
_
Saybrook
Westbrook
Miscellaneous
New Haven
Ansonia
Beacon Falls
Branford
Cheshire
Derby
East Haven
Guilford
Ham den
Madison
Meriden
Middlebury
Milford..__
Naugatuck
New Haven
North Branford
North Haven
Orange
Seymour
Southbury
Wallingford
Waterbury
West Haven
Woodbridge
Miscellaneous
New London
Colchester..
__.
East Lyme
Groton
Jewett City and
Griswold
Lebanon
Ledyard
Mont ville
New London

Number of
returns

1,038
33
174
139
31
2
22,811
732
24
390
151
525
219
125
982
92
1,862
60
546
597
9,756
17
117
66
269
36
703
4,369
1,087
73
13
3,843
29
43
197
118
6
18
50
1,461

County and city
New London—Contd.
N o r t h Stonington_-_
Norwich
Old Lyme.__
Sprague
Stonington
Waterford
Miscellaneous
Tolland
Coventry
Ellington
Mansfield
Rock ville and Vernon
Somers
Stafford
Tolland
Willington
Miscellaneous
Windham
Brooklyn
Danielson and Killingly
Plainfield
Pomfret
Putnam
Sterling
Thompson
Willimantic
and
Windham
Woodstock
Miscellaneous
All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)

Number of
returns

12
1,261
78
67
353
89
61
690
22
22
29
320
36
181
12
29
39
1,415
22
283
174
62
261
37
478
17
33

635

31

DELAWARE

State total
Returns, Form 1040,
showing no net income, not included in
general tables
Adjustment—subtract
to reconcile with general tables i
_
Total in general
tables

9,816

406
68
9,342

Kent
Dover
Harrington...

504
262
43

Kent—Continued.
Smyrna
Miscellaneous
New Castle
Delaware C ity_
Middletown
Newark
New Castle
Wilmington
Miscellaneous
Sussex
Georgetown
Laurel
Lewes

68
131
8,437
22
63
81
197
141
7,233
700
676
64
60
87

Sussex—Continued
Milford
Milton
.
Seaford
M iscellaneous
All other:
Residents of other
States
Residents of foreign
countries7 (American citi ens and
aliens)

156
20
82
207

187

12

DISTRICT OF COLUMBIA
Number
of returns

City
Washington
Returns, Form 1040, showing no net income, not included
in general tables
Adjustment—subtract to reconcile with general tables1
-.
Total in general tables
i See text, p. 19.




_

51,971
715
212
51,044

147

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
FLORIDA
County and city

Number of
returns

State total..
Returns, Form 1040,
showing no net income, not included in
general tables
Adjustment—subtract
to reconcile with general tables L—
Total in general
tables,..
Alachua
Gainesville
High Springs
M iscellaneous

30,428

2,180
109
28,133
358
268
25
65

Baker:; Miscellaneous.-_
Bay

_
Millville
Panama City
Miscellaneous
Bradford
Starke
_
Miscellaneous
_.
Brevard
Cocoa
_
Melbourne
Titusville
M iscellaneous
Broward
Tania
Deerfleld
Fort Lauderdale
llallandale
Hollywood
Pompano
Miscellaneous

93
4
80
9
42
32
10
316
100
75
59
82
357
20
6
204
5
80
39
3

Calhoun: Blountstown.
Charlotte
Punta Gorda
-.
Miscellaneous
Citrus
Inverness
Miscellaneous
Clay
Green Cove Springs
Miscellaneous
Collier: Miscellaneous._
Columbia
Lake City
Miscellaneous
Dade
Coral Gables
Hialeah
Homestead
_..
Miami
Miami Beach
South Miami
Miscellaneous
DeSoto
A-rcadia
Miscellaneous
Dixie
Cross City.
M iscellaneous
Duval
.Jacksonville
South Jackson villeMiscellaneous
1
See text, p. 19.




31
126
116
10
5, 225
350
37
49
4,126
589
14
60
103
92
11
21
5
16
5,610
5,314
197

Number of
returns

County and city

Escambia
Pensacola
Miscellaneous

..

1,053
1,012
41

Flagler: Miscellaneous - -

16

Franklin
Apalachicola.
Miscellaneous
Gadsden
Quincy
Havana
River Junction
Miscellaneo us

-

38
34
4
161
118
12
22
9

Gilchrist: Miscellaneous.
Glades: Miscellaneous..
Gulf: Miscellaneous

11
8
9

Hamilton
Jasper
Miscellaneous
Hardee
Bowling Green
Wauchula
Miscellaneous

33
24
9
83
14
60
9

Hendry: Miscellaneous..

30

Hernando
Brooksville
Miscellaneous
Highlands
Avon Park
Sebring
Miscellaneous
Hillsborough
Plant City...
Port Tampa City...
Tampa
West Tanma
Ybor Citv
Miscellaneous
Holmes
Bonifay
Miscellaneous
Indian River
_
Vero Beach
Miscellaneous
Jackson
Grace ville
Marianna
Miscellaneous
Jefferson
Monticello
Miscellaneous

45
43
2
138
44
72
22
3,225
126
17
2, 973
28
28
53
18
13
5
114
90
24
107
9
78
20
37
29
8

Lafayette:
ous

Miscellane-

Lake....
Clermont
Eustis
Leesburg
Mount Dora
Tavares
Miscellaneous
Lee
Fort Myers
Miscellaneous
Leon: Tallahassee
Levy
-.
Cedar Keys
Miscellaneous

4

.-..
__

512
36
137
135
65
25
114
298
272
26
285
43
10

33

County and city

Number of
returns

Liberty: Miscellaneous.
Madison
Madison
Miscellaneous..
Manatee...
Bradenton
Manatee
Palmetto
MiscellaneousMarion
Dunnellon
Ocala
MiscellaneousMartin
Stuart
Miscellaneous..
Monroe
Key West
MiscellaneousNassau
Fernandina—
Miscellaneous..

43
36
7
360
232
33
58
37
366
35
275
56
84
52
32
164
158
6
83
70
13
=z

Okaloosa: Miscellaneous
Okeechobee
Okeechobee
Miscellaneous
Orange
Apopka.--Orlando
Winter Garden
Winter Park
Aliscellaneous
Osceola
Kissimmee—
St. Cloud
Miscellaneous
Palm Beach
lioynton
Delray
Lake Worth
Pahokeo
Palm Beach
i
West Palm Beach...]
Miscellaneous
_
Pasco
I
Dade City
j
Miscellaneous
j
Pinellas
Clear water
Dunedin
Largo..
St. Petersburg
Tarpon Springs
M iscellaneous
Polk
Auburndale
Bartow
Fort Meade
Frostproof
Haines City
Lakeland
Lake Wales
Mulberry
Winter Haven
Miscellaneous
_
Putnam
Crescent City
Palatka
Miscellaneous
St. Johns
St. Augustine.
_
Miscellaneous

- .J

31
28
26
2
1,530
32
1,168
65
175
90
88
62
17
9
1,662
30
54
100
22
377
997
82
97
39
58
2,400
345
63
26
1,803
100
63
1,341
28
154
25
30
82
401
157
45
280
139
257
35
181
41
633
535
98

148

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
FLORIDA—Continued
Number of
returns

County and city

St. Lueie
Fort Pierce
MiscellaneousSanta Rosa
_
Milton
M iscellaneous
Sarasota
Sarasota
Miscellaneous
Seminole
Oviedo.
Sanford
M is cell aneous
Sumter
Wildwood
Miscellaneous

198
190
8
59
43
16
319
292
27
400
19
329
52
43
24
19

_._

Number of
returns

County and city

Suwanee
Live Oak
M iscellaneous.
Taylor.
Perry
Miscellaneous

_

51
21

Union: Miscellaneous...
Volusia
D avtona.
Deland
Holly Hill
New Smyrna
Ormond
Miscellaneous

61
52
9

.„
_

8
1,198
676
270
3
104
47
98

County and city

Wakulla: Miscellaneous.
Walton
De Funiak Springs. _
Miscellaneous
Washington
Caryville
Chipley
Miscellaneous
All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)
_

Number of
returns
4
75
69
6
• 32
5
24
3

38

18

GEORGIA
State total
Returns, Form 1040,
showing no net income, not included in
general tables

30,423

Total in general
tables..
Appling
Baxley.
Miscellaneous
Atkinson.
Willacoochce
Miscellaneous
Bacon
Alma
Miscellaneous

1,427
28,996
33
32
1
13
7
6
5
4
1

Baker: Miscellaneous..
Baldwin: Milledgeville.
Banks: Miscellaneous..

Barrow
t Winder
M iscellaneous..
Bartow
Atco
Cartersville
Miscellaneous..
Ben Hill: Fitzgerald
Berrien
Nashville
Miscellaneous..
Bibb
Macon
Miscellaneous..
Bleckley: Cochran
Brantley: Mis cell aneou;
Brooks
Quitman
Miscellaneous
Bryan: Miscellaneous..
Bulloch
Statesboro
Miscellaneous
Burke
Waynesboro
Miscellaneous




Coffee-

Butts
Jackson
Miscellaneous
Calhoun
Arlington.
Edison

Douglas
Miscellaneous..
Colquitt_
Moultrie
Miscellaneous..
Columbia: Miscellaneous

Camden: Miscellaneous.
Campbell
Fairburn
Miscellaneous.

Cook
Adel
Miscellaneous..
Coweta
Grant ville
Newnan
Miscellaneous .

Candler: Metter
Carroll
Bo wden
Carrollton
Villa Rica
Miscellaneous

Crawford:
ous

80
20
15
5
1, 597
1,581
16

Chatham
Savannah
Miscellaneous
Chattahoochee
Fort Benning
Miscellaneous
Chattooga
Summer ville
Trion
Miscellaneous
Cherokee
Canton
M iscellaneous
Clarke
Athens
Miscellaneous
Clay: Fort Gaines

2,901
2,884
17
38
36
2
19

Clayton
Jonesboro
Miscellaneous
Clinch
Homer ville
Miscellaneous
Cobb
Ac worth
Marietta.
Roswell
Smyrna
Miscellaneous

33
20
13
27
19
8
278
9
210
6
29
24

2
57
51
6
412
407
5

10
12
1
173
9
157
7

Miscellane-

Crisp
Cordele
Miscellaneous..

Catoosa: Miscellaneous.
Charlton: Miscellaneous
21
19
2
114
2
107

61
53
8
134
116
18

101
100
1

Dade: Miscellaneous—
Decatur
Bainbridge
Miscellaneous
De Kalb
Decatur
Emory U n i v e r s i t y . .
Lithonia
Stone Mountain
Miscellaneous
Dodge
Eastman
Miscellaneous
Dooly
Unadilla
Vienna
Miscellaneous
Dougherty
Albany
Miscellaneous
Douglas
Douglas ville
Miscellaneous
Early
Blakely
Miscellaneous
Echols: Miscellaneous.

132
110
22
772
559
48
22
17
126
32
29
3
26
9
10
7
435
427
8
20
17
3
32
29
3

149

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
G E ORGIA—Continued
Number of
returns

County and city

Effingham: Miscellaneous
Elbert..
_
Elberton
Miscellaneous..
Emanuel
Swainsboro
Miscellaneous-

23
58

Evans: Claxton

19

Fannin
Blue Ridge
Miscellaneous..
Fayetto: Miscellaneous ..
Floyd
-.
Lindale
Rome
Miscellaneous..

408
21
423
24

Forsyth: Miscellaneous.
Franklin. 2
Canon
Lavonia
Royston
Fulton.
Atlanta
Chaltahoochee
College Park
East Point
Hapeville
Miscellaneous.

—
,

Gilmer: Miscellaneous..
Glasco2k: Miscellaneous.
Glynn
B runs w ick
Miscellaneous
Gordon
Calhoun
Miscellaneous
Grady
Cairo
Miscellaneous
Greene
Greensboro
"Union Point
Miscellaneous
Gwinnctt
Buford
La wrenceville
Miscellaneous
Habersham
Cornelia
M iscellaneous
Hall
Gainesville
Now Holland_ _.
Miscellaneous
Hancock
Sparta
Miscellaneous
Haralson
Bremen
Tallapoosa
Miscellaneous..

County and city

Heard: Miscellaneous. —

36
13
30
28
12
16
162
154
5
3
18
11

Miller: Miscellaneous..
Milton: Miscellaneous.

Henry
Hampton
McDonough...
Miscellaneous..
Houston
Perry
Miscellaneous..
Irwin
Ocilla
Miscellaneous..
Jackson
Commerce
Jefferson
Miscellaneous..
Jasper
Monticello
Miscellaneous..

K) Jefferson
Louisville
8
Wadley
13,759
Wrens
13, 398
M iscollaneous
7
154 Jenkins
115
Millen
54
Miscellaneous
31 Johnson
Wrightsville
Miscellaneous

Jones: Miscellaneous
Lamar
Barnes ville_
Miscellaneous
Lanier
Lakeland
Miscellaneous
Laiirens
Dublin
Miscellaneous
Lee: Miscellaneous
Liberty: Miscellaneous.
Lincoln: Miscellaneous.
Long: Miscellaneous

County and city

Marion
Buena Vista...
Miscellaneous..
Meri wether
Manchester
Miscellaneous..

Hart:
Canon. (See Franklin County.)
Hart well-...

19 Jeff Davis: Hazelliurst._
1

297
274
23
34
28
0
41
36
5
34
23

Number of
returns

Mitchell
Camilla
Pelham
Miscellaneous
Monroe
Forsyth
Miscellaneous

Number of
returns
13
12
1
69
33
36
7
3
56
20
32
4
50
48
2

Montgomery: Miscellaneous
Morgan
Madison
Miscellaneous..
20

26
24
2

Murray: Miscellaneous.
Muscogee
Columbus
Miscellaneous..
Newton
Covington
Porterdale
Miscellaneous..

1,213
1,210
3
69
57
6

Oconee: Miscellaneoiis..
Oglethorpe: Miscellaneous
Paulding: Dallas
Peach
Fort Valley
Miscellaneous
Pickens: Miscellaneous. |
Pierce
Blackshear
Miscellaneous..

31
26
5

Pike: Miscellaneous

27

Polk
Aragon
Cedartown
Rockmart
Miscellaneous..
Pulaski
Hawkinsville_.
Miscellaneous..

134
3
96
30
5
30
29
1

Lowndes
Valdosta
Miscellaneous..
Lumpkin: Miscellaneous
19
Putnam: Eatonton
_
McDuffie: Thomson
1
Quitman: Miscellaneous.
Mclntosh: Miscellane13
Rabun: Miscellaneous..
ous
Randolph
47
Macon
35
Cuthbert
Marshall villc
18
8
Shellman
Montezuma
S
4
Miscellaneous..
Miscellaneous
1,480
Richmond
Madison
1,471
Augusta..
Comer
Miscellaneous..
Miscellaneous
Harris: Miscellaneous...
» Canon is shown in 1930 population to be in 2 counties--Hart and Frankiin—with a total population of
568 for 1930, as compared with 1,132 for 1920.




150

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showingnumber of returns—Continued
GE O R GI A—Continued
County and city

Number of
returns

Rockdale.__
Conyers
Miscellaneous.
Schley: Miscellaneous . .
Screven.__
Sylvania...
Miscellaneous
Seminole: Donalsonville
Spalding
Griffin
Miscellaneous
Stephens.
Toccoa.Miscellaneous
Stewart
_
Lumpkin
Richland
Miscellaneous
Sumter__
Americus
Miscellaneous
Talbot
Talbotton
Miscellaneous
_
Taliaferro: Miscellaneous
Tattnall
Glennville
Miscellaneous
Taylor: Miscellaneous ._
Telfair
Lumber City
McRae_
Miscellaneous

14
11
3
8
27
13
14
5
231
222
9
26
24
2
22
12
9
1
174
160
14
14
13
1
5
20
15
5
21
43
6
29
8

County and city

Terrell--.
Dawson
Miscellaneous
Thomas
_
Boston
_
Meigs
Thomasville
Miscellaneous
Tift
Tifton
Miscellaneous
Toombs
Lyons
Vidalia
Miscellaneous
Towns: Miscellaneous...
Treutlen: Soperton
Troup.
__
_
Hogansville
Lagrange__
West Point
Miscellaneous
Turner
Ashburn
Miscellaneous
Twiggs: Miscellaneous-.
Union: Miscellaneous
Upson
Thomaston
_
Miscellaneous
Walker__
Chickamauga
La Fayette
Rossville
Miscellaneous
Walton
Monroe
Social Circle

Number of
returns
67
61
6
267
7
4
253
3
81
79
2
49
9
38
2
1
7
355
13
233
106
3
17
15
2
5
2
88
83
5
82
22
35
21
4
49
41
8

Number of
returns

County and city

Ware
Waycross
Miscellaneous
Warren
Warrenton
Miscellaneous
Washington
Sandersville
Tennille
_
Miscellaneous
Wayne
-„
Jesup
Miscellaneous

252
243
9
26
19
7
71
44
19
8
40
32
8

Wheeler: Miscellaneous.
White: Miscellaneous,_.
Whitfield
Dalton...
Miscellaneous
Wilcox
Abbeville--..
Rochelle
Miscellaneous
Wilkes
Washington
Miscellaneous
Wilkinson.
Gordon
Miscellaneous.Worth
SylvesterMiscellaneous
All other:
Residents of other
States
Residents of foreign
countries (Ameriican citizens and
aliens)

4
6
156
154
2
19
9
5
5
4Q

36
4
17
6
11
26
22
4

488
17

HAWAII
Territory total
Returns, Form 1040,
showing no net income, not included in
general tables
Adjustment—subtract
to reconcile with general tables i
Total in general
tables..
—

8,341
246
226

Hawaii
Hilo
Miscellaneous
Honolulu
Honolulu
_.
Miscellaneous
Kauai: Miscellaneous.
Maui
W^ailuku
Miscellaneous

580
320
260
6, 516
5,921
595
265

All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)

46

254

680
145
535

IDAHO
Bannock
Pocatello
Miscellaneous.
Bear Lake
Montpelier
Miscellaneous.
Benewah
St. Maries
Miscellaneous.
Bingham
Blackfoot
Shelley
Miscellaneous.

State total
Returns, Form 1040,
showing no net income, not included in
general tables
Total in general
tables
Ada

Boise
Meridian
Miscellaneous

Adams: Miscellaneous,
i See text, p. 19.




17

Blaine: Miscellaneous. _

Boise: Miscellaneous
Bonner
Sandpoint
Miscellaneous
Bonneville
Idaho Falls
Miscellaneous
Boundary
Bonners Ferry
Miscellaneous

27

-

„

172
135
37
436
430
6
62
51
11

Butte: Miscellaneous.
Camas: Miscellaneous. _

22
18

151

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
IDAHO—Continued

County and city

Number of
returns

Canyon
CaldwelL
Nampa
Miscellaneous

County and city

411
157
204
50

Caribou: Miscellaneous.

45

Cassia
Burley—
Miscellaneous..

120
104
16

Clark: Miscellaneous

20

Clearwater
Orofino
Miscellaneous..

123
50
73

Custer;. Miscellaneous- _
El more.
Glenns Ferry
Mountain HomeMiscellaneous
Franklin
_
Preston
Miscellaneous
Fremont.
Ashton
_.
St. Anthony
Miscellaneous

81
44
32
5
28
25
3
108
35
58
15

Gem: Enimett..
Gooding
Gooding
Miscellaneous..

Idaho..
Grangeville
Miscellaneous
Jefferson
Rigby
Miscellaneous
Jerome
Jerome
Miscellaneous
Kootenai
Coeur d'Alene
Spirit Lake
Miscellaneous
Latah
Moscow
Miscellaneous
Lernhi
Salmon
Miscellaneous

Number of
returns
116
61
55
57
31
26
107
72
35
292
232
29
31
359
180
179
64
41
23

County and city

Owyhee: Miscellaneous.j
Payette..
Payette
M iscellaneous
Power
American Falls
M iscellaneous
Shoshone
Kellogg
Mullan
Wallace
Miscellaneous
Teton: Miscellaneous

Lewis: Miscellaneous...

45

Twin Falls
Buhl
Filer
Twin Falls
Miscellaneous..

Lincoln..
Shoshone
Miscellaneous..
Madison. _
Kexburg..
Miscellaneous..
Minidoka
Rupert.
Miscellaneous..
Nez Perce
Lewiston
Miscellaneous..

69

Valley: Miscellaneous..

65
4
81
71
10
73
60
13
427
402
25

Oneida: Malad City

Number of
'eturns

Washington
Weiser
Miscellaneous..
All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)

116
80
36
28
24
4
963
308
167
325
25
665
95
42
448
80
58
114
110
4

188

ILLINOIS
State total
Returns, Form 1040,
showing no net income, not included in

343,618

general tables
A djustment—subtract
to reconcile1 with general tables
Total in general
tables

11, 209
4,778
327, 631

Adams
—
Camp Point.
Quincy
Miscellaneous
Alexander
Cairo
Miscellaneous
Bond..
Greenville
M isc Bllaneous
Boone
Belvedere
M iscellaneous
Brown
Mount Sterling
Miscellaneous
Bureau
Depue
Ladd
Princeton
Spring Valley
M iscellaneous
Calhoun: Miscellaneous.
i See text, p. 19




1,374
12
1, 29b
69
416
386
30
93
85
8
203
179
24
46
37
9
536
49
223
90
167
60

Carroll
Lanark
Mount Carroll..
Savanna
Miscellaneous...
Cass..__
Ashland
Beardstown
Virginia
M iscellaneous. .
Champaign
Champaign
Rantoul
Urbana
JVl iscellaneous-.
Christian
Assumption
Kincaid
Pana
Stonington
Taylorville
Miscellaneous..
Clark
._
Casey.._
Marshall
Martinsville...
Miscellaneous..

Clay

Flora
Miscellaneous..
Clinton
Breese
Carlyle
__.
New Baden
Trenton
Miscellaneous..

302
29
49
173
51
378
41
229
74
34
1, 755
1, 009
111
399
236
477
25
20
121
21
232
58
126
52
55
9
10
65
53
12
154
36
46
15
29
28

Coles
681
Charleston
145
Mattoon.
503
Oakland
15
Miscellaneous
18
Cook
263, 762
Argo
129
Arlington Heights...
268
B arr ington
288
Bellewood
110
Berwyn
2, 891
Blue Island
768
Broadview
1
Brookfield
226
Calumet City
292
Chicago
216, 819
Chicago Heights
855
Cicero
2, 890
Des Plaines.
612
Dolton
99
Evanston
9,165
Evergreen Park
29
Forest Park
750
Franklin Park
71
Glencoe...
944
Glenview
190
Harvey
602
31
Hazlecrest
27
Hillside
173
Home wood
481
Ken il worth
1, 984
La Grange
77
Lansing
152
Lemont
Lyons..
-.
138
1. 614
Maywood

152

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1980, by counties, cities, and townships, showing

number of returns—Continued
ILLIN OIS— C ontinued
County and city

Number of
returns

C ook—C ontinued.
Melrose Park
M idlothian
Morton Grove
Mount GreenwoodMount Prospect
Niles Center
Northbrook
Oak Lawn
Oak Park
Palatine
_
Park Ridge
Phoenix
Posen
Riverdale
River Forest
River Grove
Riverside
South Chicago
Heights
South Holland
Steger
Stickney
Summit
_
Thornton
Western Springs
Wilmettc
Winnetka
M iscellaneous
Crawford
Oblong
Palestine
Robinson
Miscellaneous
Cumberland
Greenup
Miscellaneous
DeKalb
DeKalb
Genoa
Sandwich
Sycamore
Miscellaneous
De Witt
Clinton
Farmer City
Miscellaneous
Douglas
Arcola
___
Arthur
Newman
Tuscola
Villa Grove
Miscellaneous
Du Page
Bensenville
Downers Grove
Elmhurst
_..
Glen Ellyn
llinsdale
Lombard
Naperville
__
Villa Park
West Chicago
Westmont
Wheaton
Miscellaneous
Edgar
Chrisman..
Paris
Miscellaneous
Edwards
Albion
Miscellaneous
Effingham
Altamont
Effingham
Miscellaneous




248
45
133
3
103
394
84
53
9,538
139
1,363
2
1
89
1,405
55
1, 009
5
79
43
8
02
30
503
2,369
1,938
1,385
278
49
28
185
16
46
12
34
657
280
28
86
182
81
342
237
71
34
267
58
32
25
88
37
27
5,832
111
607
1,114
875
920
334
370
305
194
39
714
249
411
41
305
65
35
25
10
153
23
108
22

County and city

Number of
returns

Fayette
St. E l m o . . . .
Vandalia
Miscellaneous
Ford
Gibson City
Pax ton
Miscellaneous
Franklin
Benton
Buckner
Christopher
Orient
Royalton
Sesser
Valier
West Frankfort
Zeigler
M iscellaneous
Fulton
Astoria
Canton
Cuba
Farmington
Lewistown
Miscellaneous
Gallatin
Shawneetown
Miscellaneous
Greene
Carrollton.
Greenfield
Roodhouse
White Hall
Miscellaneous
Grundy
Coal City
Morris. _
M iscellaneous. _
Hamilton
McLeansboro
M iscellaneous
Hancock
Augusta.
Carthage
Dallas City
Hamilton
La Harpe
Warsaw
M iscellaneous
Hardin
Rosiclare
Miscellaneous

115
6
78
31
289
98
93
98
429
126
4
50
13
12
11
4
155
49
5
474
23
257
15
46
37
96
39
20
19
250
87
19
64
52
28
367
64
231
72
22
19
3
281
12
105
14
32
30
33
55
30
20
10

_.
_.

..

,

Henderson: Miscellaneous
Henry
._
Cambridge
Galva
Geneseo
Kewanee
Miscellaneous..
Iroquois
Oilman
Milford
Onarga
Sheldon
Watseka
Miscellaneous..
Jackson
__.
Carbondale
Elkville
Murphysboro..
Miscellaneous..
Jasper
Newton
Miscellaneous..

39
748
41
100
109
370
128
424
40
44
38
33
131
138
418
188
25
151
54
48
39
9

County and city
Jefferson
Mount Vernon
Miscellaneous
Jersey
Grafton
Jersey ville
Miscellaneous
Jo Daviess
East Dubuque
Galena
Stockton
Warren
Miscellaneous

Number of
returns
224
214
10
174
20
152
2
220
23
110
31
11
45

27
Johnson: Miscellaneous.
1,824
Kane
2,336
Aurora
292
Batavia
16
Carpentersville
133
Dundee
_.
4
East Dundee
Elgin
Geneva
Mooseheart
St. Charles
West Dundee
Miscellaneous
Kankakee
Bradley..
_
Kankakee
Manteno
Momence
St. Anne
Miscellaneous
Kendall.
Piano
Miscellaneous
Knox
_
Abingdon
Galesburg
Knoxville
Miscellaneous
Lake
Antioch.
Barrington.
(See
Cook County.)
Deerfield.
_
Grays L a k e . . .
Highland P a r k .
Highwood..
Lake Bluff...
Lake Forest
Liberty ville
Mundelein
North Chicago
Ravinia
Waukegan _ _
Zion
Miscellaneous
_
La Salle
Earlville
La Salle
Marseilles...
Mendota.
Oglesby
Ottawa
Peru
Seneca
Streator.
Utica
Miscellaneous
Lawrence
Bridgeport
Lawrenceville
St. Francis ville
Miscellaneous

1,448
231
14
239
2
109
912
24
704
26
80
28
50
134
42
92
1,202
46
1,060
28
68
5,393
75
131
56
1,418
87
164
802
244
60
189
104
1,682
118
263
2,272
27
486
69
182
47
623
272
24
416
26
100
282
41
220
9
6

153

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1980, by counties, cities, and townships, showing

number of returns—Continued
ILLINOIS—Continued

Number of
returns

County and cityLee
Amboy
DiK>n__
Miscellaneous
Livingston
Dwight..
Fairbury
Pontiac
Miscellaneous
Logan
Atlanta
Lincoln
Mount Pulaski
Miscellaneous
McDonough
Bnshnell
Colchester
Macomb
Miscellaneous
McHenry
Crystal Lake
Harvard
McHenry
Marengo
Woodstock
Miscellaneous
McLean
Bloomington
Chenoa
Le Roy
Lexington
Normal
Miscellaneous
Macon
Decatur
Maroa
Miscellaneous. _
Macoupin
Benld
Carlinvillc
Gillespie
Girard
Mount Olive
Staunton
Virden
Wilsonville
Miscellaneous
Madison...
Alton
Collinsville
East Alton
I'dwardsville
Glen Carbon
Granite City
Hartford
Highland.
Livingston
Madison
Nameoki
Roxana
Troy.
Venice
Wood River
Worden.
M iscellaneous
Marion
Centralia
Odin
Salem
Sandoval
Miscellaneous
Marshall
Henry
Lacon
Toluca
\Venona__
Miscellaneous

_.
_.

!
i
j
I
!

;

i
j
!
I
I

,

_

542
Mason
45
Havana
400
Mason City
97
Miscellaneous
704
Massac
131
Brookport
101
Metropolis
270
Miscellaneous
202
Menard
474
Athens
26
Petersburg
320
Mill
54
Mercer
74
Aledo
407
Kcithsburg
77
Miscellaneous..
8
Monroe
204
Columbia
58
Waterloo
1,124
M iscellan eons
270
173
M ontgomery
90
Ilillsboro
83
Litch field
204
Nokomis
298
Panama
2,087
Witt
1,532
M iscellaneous
60
Morgan
47
Jacksonville
21
Waverly
189
Miscellaneous
238
Moultrie
2,003
Lovington
1,939
Sullivan
30
Miscellaneous
94
Ogle
673
Mount Morris
33
Oregon
140
Polo
140
Rochelle
33
Miscellaneous
70
Peoria
117
Bartonville
57
Chillicothe
7
Elmwood
64
Peoria
—
3,315
Peoria Heights
1,307
Miscellaneous
228
Perry
62
Duquoin
347
Pinckney ville.
60
Miscellaneous—
610
Piatt
15
Bement
131
Monticello
8
Miscellaneous
113
Pike.—
18
Barry
14
Griggsville...
15
Pittsfield
43
Miscellaneous
248
Pope
-Golconda.
84
M
iscellaneous
496
Pulaski
365
Mounds
l:
Mound C i t y . . .
76
Miscellaneous
15
Putnam: Miscellaneous.
27
Randolph
173
Chester
49
Coulter ville
53
Red Bud
18
Sparta
31
Miscellaneous
22

' Includes Fairmont City.




County and city

Number of
returns

County and city

206
Richland
91
Olney
65
Miscellaneous
50
Rock Island
93
East Moline
5
Moline
80
Rock Island
2
Silvis
Miscellaneous
__
148
21 St. Clair
_
78
Belleville
49
Dupo
East St. Louis 3
206
Fairmont City. (See
109
East St. Louis.)
18
Freeburg
79
Lebanon
170
Marissa
08
Mascoutah
SO
Millstadt
16
New Athens
350
O'Fallon
145
Washington P a r k . . .
115
Miscellaneous
44
13 Saline
Carrier Mills
11
Eldorado
22
H
arrisburg
724
M iscellaneous
604
Sangamon
32
Auburn
88
Divernon
109
Riverton
23
Springfield
52
Miscellaneous
34
Schuyler
479
Rush ville
126
Miscellaneous
88
42
Scott
160
Winchester
63
Miscellaneous
4,806
Shelby
24
Moweaqua
104
Shelbyville.
—
25
Miscellaneous4,575 Stark
14
Toulon
64
Wyoming
_.
22'
Miscellaneous162 Stephenson
54
Freeport...
11
Lena
251
M iscellaneous
22
121 Tazewell
Delavan
108
East Peoria
204
Morton
24
Pekin
27
South Pekin
108
Washington
45
Miscellaneous
Union
Anna
Cobden
100
Jonesboro
50
M iscellaneous26
24 Vermilion
41
Danville
_.
273
Georgetown
95
Hoopeston
13
Rossville
31
Tilton.
81
Westville
35
Miscellaneous

Number of
returns
104
100
4
2,655
155
1,207
1,156
46
91
3,854
1,031
63
2,394
37
37
27
34
16
45
65
2
103
282
13
51
212
6
3,530
38
16
14
3,242
220
89
74
15
101
53
48
157
20
97
40
101
45
32
24
927
873
20
34
877
52
43
77
517
18
69
101
149
93
20
20
16
1,968
1,422
43
187
38
7
50
221

154

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1980, by counties, cities, and townships, showing

number of returns—Continued
ILLINOIS—Continued
Number of
returns

County and city
Wabash
Mount Carmel
Miscellaneous
Warren
_
Monmouth
Miscellaneous
Washington
Nashville
Miscellaneous
Wayne
Fairfield-—
Miscellaneous
WhiteCarmi
Grayville
NorrisCity
M iscellaneous
Whiteside—_
Fulton
Morrison
Prophetstown

154
134
20
359
285
74
92
56
36
61
50
11
109
80
18
4
7
607

-

42

County and city
Whiteside—Continued.
Rock Falls
Sterling.Miscellaneous—
Will__
Braidwood..
Crete
Joliet
Lockport
Peotone
Plainfield
Rockdale
Wilmington
Miscellaneous
Williamson
Carterville
Herrin
Hurst
;
Johnston City
Marion
Miscellaneous

Number of
returns

41
361
30
3,371
21
67
2,806
194
42
40
1
72
128
408
24
148
7
46
177
6

County and city
Winnobago.
Pecatonica
Rockford
Rockton
South Beloit
Miscellaneous—
Woodford—
El Paso...
Eureka
Minonk.
Roanoke
M iscellaneous
All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)
__

Number of
returns
3,848
24
3,765
17
2
40
379
61
82
73
56
107

859

39

INDIANA
State total
Returns, Form 1040,
showing no net income, not included in
general tables
Total in general
tables
Adams..
Berne
Decatur
Miscellaneous
Allen
Fort Wayne
New Haven
Miscellaneous
Bartholomew.._
Columbus
Hope
M iscellaneous
Benton
Fowler
Miscellaneous
Blackford
Hartford City
Montpelier
Miscellaneous
Boone
Lebanon
Thorntown
Zionsville
Miscellaneous

Crawford: Miscella
neous
_._
_.

65,679

_-

Brown: M iscellaneous..
Carroll
Delphi
Flora
Miscellaneous
Cass.
—
Logansport-Miscellaneous
Clark
Je tier son ville
Sellersburg
Miscellaneous
Clay
Brazil
M iscellaneous
Clinton
Frankfort..
Miscellaneous

._.




73
43
14
16
507
487
20
305
247
21
37
265
208
57
345
308
37

Daviess
Washington
Miscellaneous
Dearborn
Aurora
Lawrenceburg
Miscellaneous
Decatur
Greensburg
M iscellaneous
DeKalb
Auburn
Butler
Garrett
Waterloo
Miscellaneous
Delaware
Albany
Eaton
-.
M untie
Miscellaneous
Dubois.__
Huntingburg
Jasper.
Miscellaneous
Elkhart—_
Elkhart
Goshen
Nappanee
Miscellaneous
Fayette
._.
Connersville
M iscellaneous
Floyd
New Albany
Miscellaneous
Fountain
_
Attica
Covington
Veedersburg
Miscellaneous
Franklin...
Brookville
Miscellaneous
Fulton
Rochester
Miscellaneous
Gibson
...,
Fort Branch
Oakland City

254
231
23
250
113
131
6
167
138
29
349
163
26
138
15
7
1,226
14
11
1,165
36
194
81
103
10
1,579
1,126
297
86
70
386
378
8
689
682
7
163
109
28
13
13
82
63
19
140
95
45
271
21
46

Gibson—Continued.
Owensville
Princeton
Miscellaneous.. .
Grant
Fairmount
Gas City
_
Jonesboro
Marion
Miscellaneous.. _
Greene
Bloomfield
Jason ville
Linton
Worthington
Miscellaneous. _.
Hamilton
Noblesville
Sheridan
Miscellaneous.. _
Hancock
Fortville
Greenfield
Miscellaneous...
Harrison
._
Corydon
Miscellaneous....
Hendricks
Brownsburg
Danville
Plainfield-Miscellaneous...
Henry
Knightstown
Middletown
Newcastle
Miscellaneous.. .
Howard
Green town
Kqkomo
Miscellaneous...
Huntington
Huntington
Warren
Miscellaneous...
Jackson
Brownstown
Seymour
Miscellaneous.. .
Jasper

Rensselaer
Miscellaneous.._

7
166
31
672
23
17
15
548
69
187
40
38
81
18
10
211
132
27
52
161
32
99
30
53
43
10
158
14
66
34
44
382
48
23
279
32
718
17
687
14
436
387
13
36
252
23
198
31
146
111
35

155

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
INDIAN A—Continued
County and city

County and city

Jay

Dunkirk
Portland
Redkey
Miscellaneous—
JerYerson
Madison.._
Miscellaneous
Jennings
---j
North Vernon
:
Miscellaneous
;
:
Johnson
Edinburg
j
Franklin..-.
-j
Greenwood
j
Miscellaneous
j
K.nox
i
Bieknell
j
Vincennes
:
Miscellaneous
I
Kosciusko
I
Syracuse
!
Warsaw
|
Miscellaneous
j
Lr-i grange
[
"Lagrange
j
Miscellaneous
i
Crown Point
East Chicago
East Gary
Gary
Griffith
Hammond
Highland
Hobart
Lowell
Whiting-Miscellaneous
I.:i Porte
La Porte
Michigan City
Miscellaneous
L-iwrence
Bedford
MitchellOolitic
Miscellaneous
Madison
Alexandria
Anderson
Elwood
Lapel
Pondleton
.Summit ville
Miscellaneous
-Marion
Beech Grove
Indianapolis
Miscellaneous
Marshall...
Argos
Bourbon
Bremen
'
Culver
Plymouth
Miscell aneous
Martin
Loogoot ee.
"'Shoals
Miami
Peru
Miscellaneous
Monroe

|
;
!
i
.
I
•
I
1
J
<
I
-_-;
j
j
\
,
I
i
!
i
\
;
'
I
i
.-!
i
!
..

Bloomington
Miscellaneous

j
,
'.

21
489
48
401
40
299
32
181
80
81
28
53

Shelby..

Shelby ville
Miscellaneous. .




11

380
321
59
146
108
95
13
109
36
29
44
293
24
169
74
26

Ohio: Rising Sun

Orange
French Lick
Orleans
Paoli
West Baden
O wen
Spencer
Miscellaneous...
Parke
10,173
Montezuma
188
Rock ville
1. 886
Miscellaneous...
30
4, 335
Perry
42
Cannelton
2,328
Tell City
Miscellaneous....
25
186
Pike..
41
Petersburg
1,026
Winslow
86
Miscellaneous...
1,494
Porter
' 640
Chesterton
795
Valparaiso
59
Miscellaneous..
559
Posey
491
Mount Vernon.
50
New Harmony..
10
Miscellaneous _..
8
Pulaski
1,188
Winamac
91
Miscellaneous...
887
Putnam
157
Greencastle
8
Miscellaneous. _.
22
"Randolph
14
Union City
9
Winchester
17, 080
Miscellaneous...
29
Ripley
16, 943
Bates ville
108
Osgood
402
Miscellaneous...
24
Rush
35
Rushville
45
Miscellaneous...
137
St. Joseph
146
Mishawaka
15
South Bend
28
Walkerton
17
11
Miscellaneous...
420
Scott...
Scottsburg
382 •;
Miscellaneous..
38

j
;

133873—32

Montgomery
C rawfords ville ..
Miscellaneous...
Me
Martinsville...
Mooresville
Miscellaneous.
Newton
Kentland
Morocco.
Miscellaneous.
NobleAlbion
Kendallville
Ligonier
Miscellaneous-.

; Num- I
i ber of ;
i returns j

148
48
31
25
44
56
34
22
74
11
43
20
111
31
76
4
65
44
15
6
549
139
347
63
110
83
15
12
45
29
16
227
207
20
211
7.1
106
34
134
86
12
36
229
196
33
4, 655
627
3, 902
30
96
36
28
8
367
329
08

County and city

Spencer
Rockport
Miscellaneous
Starke
Knox
North Judson
Miscellaneous
Steuben
Angola
Miscellaneous
Sullivan
Dugger
Shelburn
Sullivan
Miscellaneous
Switzerland
Vevay
Miscellaneous
Tippecanoe.
La Fayette
West Lafayette
Miscellaneous
Tipton
Tipton
Miscellaneous
Union
Liberty
A Tiscell aneous
Yanderburgh.E vans ville
Miscellaneous
Vermillion
Clinton
Miscellaneous
Vigo
Terre Haute.
West Terre HauteMiscellaneous
W ibash
North Manchester.
Wabash
Miscellaneous
W i*ren
Williamsport
Miscellaneous
Warrick
Boonville
Xewburg
Miscellaneous
Washington
Salem
Miscellaneous
Wayne..
Cambridge City
Hagerstown
Richmond
Miscellaneous
Wells
Biuffton
Miscellaneous
White
Monon
Monticello
Miscellaneous
Whitley
Churubusco
Columbia City
South Whitley
Miscellaneous
All other:
Residents of other j
States
;
Residents of foreign
countries (American citizens and
aliens)

Number of
returns
69
44
25
98
47
28
23
136
91
45
179
18
11
J23
27
16
13
3
1,132
950
143
33
132
110
22
60
51
9
2, 716
2,707
9
214
145
69
2,136
2,082
24
30
32.r»
82
224
19
53
24
29
131
99
25
7
60
48
12
1,214
68
53
1,028
65
167
128
39
136
23
69
44
142
18
94
28

428

156

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
IOWA
County and city

State total
Returns, Form 1040,
showing no net income,
not included in general
tables
Adjustment—subtract
to reconcile with general tables i
Total in general
tables
Adair
Greenfield
M iscellaneous
Adams
Corning
Miscellaneous
Allamakee
Lansing..
Postville.
Waukon
Miscellaneous
Appanoose
Centerville
Moulton...
_.
Mystic
M iscellaneous
Audubon
Audubon
_.
Miscellaneous
Benton
Belle Plaine
Vinton
Miscellaneous
Blackhawk
Cedar Falls
LaPorteCity
Waterloo
Miscellaneous
Boone
Boone
Madrid
Ogden
Miscellaneous
Bremer
Sumner
Waverly
Miscellaneous
Buchanan
Independence
Miscellaneous
Buena Vista
Alta
Storm Lake.
__.
Miscellaneous
Butler
Clarksville—
Greene—
Parkersburg _ _
M iscellaneous
Calhoun
Lake City
Manson
Rockwell City
Miscellaneous
Carroll
_.
Carroll
Coon Rapids
Manning
__
Miscellaneous
Cass

Anita
_
Atlantic
Griswold
M iscellaneous
Cedar..
Tipton
_
Miscellaneous
1
See text, p. 19.




S9
40
49
63
51
12
129
29
41
51
8
171
149
10
5
7
117
70
47
199
55
73
71
1,645
]78
24
1,406
37
366
294
29
30
13
178
40
92
46
157
113
44
292
45
171
17
20
20
41
175
36
40
47
52
27
51
112
287
20
200
38
29
130
46
84

Cerro Gordo
Clear Lake.
Mason City.
Miscellaneous.
Cherokee.
Cherokee
Marcus
Miscellaneous.
Chickasaw
Nashua
New H a m p t o n ,
Miscellaneous.
Clarke
Osceola
Miscellaneous.
Clay.
Spencer.
Miscellaneous.
Clayton
Elkader.
Guttenberg
McGregor..
Monona
Strawberry P o i n t . . .
Miscellaneous.
Clinton
Clinton
Dewitt
Miscellaneous
Crawford
Denison
Manilla
Miscellaneous.
Dallas
Adel
I
Perry
!
Miscellaneous
\

Davis
Bloornneld....
Miscellaneous.
Decatur
_.
Lamoni
Leon
Miscellaneous
Delaware
—
Manchester..
Miscellaneous
Des Moines
Burlington
West Burlington
Miscellaneous
Dickinson
Milford
Spirit Lake
Miscellaneous
Dubuque
_._
Cascade
Dubuque
|
Dyersville
|
Miscellaneous
|
Emmet
;
Estherville
Miscellaneous
Fayette..\
Fayette_
|
Oelwein
-%---]
West Union
Miscellaneous
Floyd
Charles City
Nora Springs
Miscellaneous
Franklin
Hampton
Sheffield
Miscellaneous.

|
_i
i
...i

1,024
835
99
90
310
122
29
159
315
40
135
140
46
37
9
51
7
21
23
125
76
49
929
875
17
37
102
28
36
38
1, 596
25
1,480
39
52
150
124
26
251
21
145
39
46
271
218
24
29
138
97
14
27

Fremont
Hamburg
Sidney
-.
Tabor
Miscellaneous
Greene
Grand Junction
Jefferson._
Scranton.
Miscellaneous
Grundy
Grundy Center
Reinbeck
Miscellaneous
Guthrie
Guthrie Center
Panora
Stuart
Miscellaneous
Hamilton
I
Webster City
_.|
Miscellaneous
I
Hancock
(
Britt
i
Garner
--j
Miscellaneous
j
Hardin
--Ackley
Eldora
Iowa Falls
Miscellaneous
Harrison
Dunlap
Logan
Missouri Valley
Woodbine
-Miscellaneous
Henry
.Mount Pleasant
New London
Miscellaneous
Howard
Cresco
Miscellaneous
Humboldt
Humboldt
Miscellaneous.Ida
Holstein
Ida Grove
Miscellaneous.
Iowa.
Marengo
Wllliamsburg
Miscellaneous
Jackson
Bellevue
Maquoketa
Miscellaneous
Jasper
Colfax
Newton
Miscellaneous
Jefferson
Fairfield
Miscellaneous
Johnson
Iowa City
Miscellaneous
Jones
_
Anamosa
Monticello.. _
_
Miscellaneous
Keokuk
Sigourney
What Cheer
Miscellaneous

Number of
returns
169
58
23
21
67
157
24
80
9
38
102
37
20
45
124
33
S
46
37
242
163
79
106
38
30
38
285
46
96
66
239
45
33
41
172
104
15
53
99
S4
15
132
55
274
91
104
79
115
37
36
42
179
25
103
51
438
2S
329
81
229
216
13
541
503
38
142
46
71
25
116
51
13
52

157

STATISTICS OP 1XCOME

TABLE 11.—Individual returns for 1030, by counties, cities, and townships, showing
number of returns—Continued
IOWA—Continue-!
County and city

Kossuth
Algona
Miscellaneous
Lee
Fort Madison
Keokuk
Miscellaneous
Linn
Cedar Rapids
Marion
Mount Vernon
Miscellaneous
Louisa
Wapello
Miscellaneous
Lucas
Chariton
Miscellaneous
Ly on
Rock Rapids
Miscellaneous
Madison
Winter set
Miscellaneous
Mahaska
New Sharon
Oskaloosa
Miscellaneous
Marion
Knoxville
Melcher
Pella
Miscell aneous
Marshall
Marshallto wn
State Center
Miscellaneous
Mills
Glen wood
Malvern
Miscellaneous
Mitchell
Osage
Miscellaneous
Monona
Mapleton
Onawa
Miscellaneous
Monroe
Albia
M iscellaneous
Montgomery
Red Oak
Villisca
Miscellaneous
Muscatine--Muscatine
West Liberty
Wilton Junction
Miscellaneous
O'Brien
Hartley
Paullina
_
Sanborn

;
Num- j
I ber of i
: returns i

I
I
|
_j
\
|
j
!
j
j
i
I
|
|
j
I
i
j
;
!
j
i




243
138
105
849
370
452
27
2, 229
2, 057
87
44
41
91
27
64
132

115
17
171
SO
91
76

: O'Brien--Continued.
j
Sheldon
;
Miscellaneous
; Osceola.
Mbley....
Miscellaneous
'Page
Clarinda
Shenandofih
Miscellaneous
Palo Aho
Kmrnetsburg
Miscellaneous
Plymouth
Akron
Kingsley
LeMurs
Kern sen
Miscellaneous
Pocnhomas

I
302
258
33
219
94

92
28
565

County and city

|
!
j
|
j

Laurens
rocahontas
Miscellaneous ...
Polk
pes Moines
Valley Junction
Miscellaneous ..
Pottawatiamie
A voca
C o u n c i l KJufVs

Oakland..
Miscellaneous
Poweshie.k
Brooklyn
59 ;
GrinneJI
221 !j
66
Miscellaneous
56 \ Ringgold
99 i
Mount Ayr
Miscellaneous
141 j
95 ! S a c .
Odebolt
46 !
Sac City
151 !
Miscellaneous
33 !
56 Scott
Bettendorf
62
Davenport
80
Miscellaneous
64 Shelby
16
Harlan
292 !
Miscellaneous
213 ; Sioux
52
Alton
27 ;
Hawarden
513 !
Orange City
393 i
Rock Valley
61 |
Sioux Center
14 i
Miscellaneous
45 ; Story
282 I
Ames
Nevada
37 I
39 i
Story City
19 !
Miscellaneous

....
..
...

Num- |
ber of ;
returns |

Tama

|

115 I
Tama
i
72
Toledo
i
115 ;
Traer
}
74
Miscellaneous...
:
41 Taylor
Ml
Bedford
115
Lenox
...186
Miscellaneous
HO Union.
.
107
Afton
60
Creston
47
Miscellaneous
400 Van Buren
[
34
Farmington
j
49
Miscellaneous
;
JSS
I
S7 Wapello
F.ldon
42
Ottumwa
I
150
Miscellaneouj;
;
23
33 Warren
Indianola
j
43
Miscellaneous
j
22
29 Washington
j
0, 311
Washington
j
»>, 102
Miscellaneous
--J
101 ! W a y n e
f
108 i
Cory don
!
1.537 i
Seymour
|
51 !
Miscellaneous
i
1. 163 I Webster
;
62 |
Fort Dodge
I
261 I
Gowrie
j

Miscellaneous
W innebago
Forest City
Lake Mills
Miscellaneous
Winneshiek
Decorah
10
Miscellaneous
293
59 Woodbury
Correct ion ville
91
Sioux City
143
2,774
Miscellaneous
64 Worth
, Oil
Manly
99
North wood
248
Miscellaneous
164
84 Wright
B
elm on d
322
Clarion
20
Eagle
Grove
76
Miscellaneous
44
181
21
29
45
35

21
41
120
418

_

i Num| ber off 1
' returns
i

County and city

255
84
21
58

All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)

!
j
j
i
•
j
;
|
i
j
I
j
j
j
j
j

202
51
31

HO
14
24

7 JO
-11

XI

240

f>2

2(i
13
23
77S
686
27
65
131
70
24
37
199
131

es

2, 932
2<J

2,703
200
81
33

ii
282
45
93
91
53

146

158

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
KANSAS
Number of
returns

C ounty and city

34,862
State total
Returns, Form 1040,
showing no net income, not included in
general tables
| 2,202
Total in general i
32,660 j
tables

Number of
returns

County and city

Cowley
Arkansas City
Winfield
Miscellaneous
C rawf ord
Arcadia
Anna.
Cherokee
Croweburg
Franklin
Frontenac
Girard
Mulberry
Pittsburg
Miscellaneous
Decatur
Oberlin
Miscellaneous
Dickinson
Abilene
Herington
Solomon
Miscellaneous
Doniphan
Troy...
Miscellaneous
Douglas
Baldwin City
Lawrence
Miscellaneous
Edwards
Kingsley
Miscellaneous
Elk....
Howard
Miscellaneous.
Ellis...
Ellis..
Hays
Miscellaneous
Ellsworth
Ellsworth
Wilson
Miscellaneous
Finney
Garden City
M iscellaneous
Ford...
Dodge City
Miscellaneous
Franklin
Ottawa
Miscellaneous
Geary
Fort Riley
Junction City
Miscellaneous

807
435
337
35
660
17
25
14
1

Allen
'
Humboldt
lola
La Harpe
Miscellaneous
Anderson
Oarnett
Miscellaneous
Atchison
Atehison
Miscellaneous
Barber
Kiowa
Medicine Lodge
Miscellaneous.
Barton
Eilinwood
Great Bend
Hoisington
Miscellaneous
Bourbon
Fort Scott
Miscellaneous
Brown
Hiawatha
Horton
Miscellaneous
__
Butler
Augusta
Douglass
Eldorado
Miscellaneous
Chase
Cottonwood Falls._.
Miscellaneous
C hautauqua
Cedar vale
Sedan
Miscellaneous
Cherokee
Baxter Springs
..
Columbus
1_
Galena
Scammon
Weir
West Mineral
Miscellaneous

263 I
78)
159 i
5
21 I
89 !
63 |
26 j
426
409
17 !
214
52
73
89
594
64
265
135
130
278
261
17
200
84
73
43
733
122
21
448
142
93
45
48
90
28
48
14
379
158
90
72
19
19
5
16

Cheyenne: Miscellaneous

105

Gove: Miscellaneous

\

Clark
Ashland___
Miscellaneous
Clay
Clay Center
Miscellaneous
Cloud
Clyde
Concordia
Miscellaneous
Coffey
Burlington
Miscellaneous
Comanche
Coldwater
Protection
Miscellaneous

111
79
32
18S
131
57
263
20
187
56
75
47
28
105
61
32
12

Graham
Hill City
Miscellaneous.
Grant: U l y s s e s . - .
Gray
Cimarron
Miscellaneous

j
j
j

239
133
106

Greeley: Miscellaneous-[
Greenwood
j
Eureka
;•
Madison
:
Miscellaneous
'•
Hamilton
Syracuse
•
Miscellaneous.
.!

29
,'578
180
109
89
m
47
f<

j




Number of
returns

County and city

Harper
_
Anthony
Harper
Miscellaneous..
Harvey
Halstead
Newton
Miscellaneous..

171
101
37
33
510
61
396
53

[ Haskell: Miscellaneous.

_

-

|
j
I
;
i

21
55 j Hodgeman: Miscellane37
ous
462
21 Jackson
123
Holton
79
Miscellaneous..
44 Jefferson
527
Valley F a l l s - . .
262
Miscellaneous..
140 Jewell
21
Mankato
104
Miscellaneous..
84 Johnson
32
Olathe
52
Miscellaneous..
556
25 Kearny: Miscellaneous.
508
23 Kingman
*>72
Kinginan
Miscellaneous..
131
141 Kiowa
Greensburg
67
Miscellaneous..
38
29 Labette
Chetopa
323
Oswego
100
Parsons
179
Aliscellaneous..
44
210 Lane: Miscellaneous
109
49 Leavenworth
Fort Leavenworth _.
52
Leavenworth
325
National Military
297
Home
28
Tonganoxie
767
Miscellaneous
512
255 Lincoln.
293
Lincoln
246
Miscellaneous
47 Linn
236
La Cygne
17
Pleasanton
200
Miscellaneous
19 Logan

Oakley
Miscellaneous
Lyon
Emporia
Miscellaneous
McPherson
Lindsborg
McPherson
Miscellaneous
Marion
Florence
Hillsboro
Marion
Peabody
Miscellaneous
^1 arsha 11
Blue Rapids
Frankfort.
Marysville
Miscellaneous

I
\
|
•
'
'
j
|
i
i

130
73

Ho
80
30
95
31
64
101
40
52
261
89
172
46
152
74
78
120
63
57
442
12
40
365
2f>
78
630
50
508
39
26
121
61
60
72
(
J
33
30
60
46
14
606
540
66
474
80
236
158
280
38
38
94
48
62
314
30
37

159

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
KANSAS—Continued
N u r n - '•.
ber of
returns i

County and city

Meade
Meade
Miscellaneous
Miami
Osawatomie
Paola
Miscellaneous
Mitchell
Beloit
Miscellaneou s
Montgomery
Caney
C henry vale
CorTeyville
Independence
Miscellaneous
Morris
Council Grove
Miscellaneous
Morton
Elkhart
Miscellaneous
Xernaha
Sabetha
Seneca
Mi scellaneous
Xeosho
Chanute
Erie
Miscellaneous
Ness
Ness City
Miscellaneous
Norton
Norton
Miscellaneous
Osage
B urlingame
Osage City
Miscellaneous
Osborne
Downs
Osborne
Miscellaneous
Ottawa
Minneapolis
Miscellaneous
Pawnee
Lamed
M iscellaneous
Phillips
Phiilipsburg
Miscellaneous

County and city

County and city

Pottawatomie
St. Marys
Wamego
Miscellaneous
Pratt
Pratt-..
__i
Miscellaneous
i Rawlins
;
Atwood
|
Miscellaneous
i Reno
:
Haven
'
Hutchison
i
Nickerson...
;
Miscellaneous
i Republic
Belleville
Miscellaneous
Rice
08 :
Lyons
45
sterling
23 ;.
Miscellaneous
150 Riley
Manhattan.
3 0 ii
Miscellaneous.
Rooks
301
Plainville
263
Stockton
15
Miscellaneous
23 R u s h .
La Crosse
116
Miscellaneous
51
05 Russell
RusseU
171
107
Miscellaneous
64 Saline..
Salina
23 ;
Miscellaneous. _..
42 .
Scoit City
:
120
Miscellaneous
;
31 : Sedgwiek
Wichita...
01
Miscellaneous...
28 '
Seward.
42
Liberal
....!
47
Miscellaneous....
3 IS Shawnee
.._..:
191 '
Topeka
....;
127
Miscellaneous...
\

203
59
1.44
241
113
108
20
200
133
07
1,092
73
74
309
501
15
122
09

0 8

|
j
;
j
j
j
|
\
j
j
j
i
j
!
:
i
i

•••

Sheridan: Miscellaneous.'

SI

Number of
; returns

Sherman
Good-land
j
Miscellaneous
\
Smith
!
Smith Center
Miscellaneous
Stafford—
._..
St. John.
Stafford
_
Miscellaneous
Stanton: Miscellaneous.
Stevens
\
Hugoton...
I
Miscellaneous
\
Sumner
:
Caldwell
;
Conway Springs
\
Mulvane
:
Oxford
Wellington
Miscellaneous
Thomas
Colby
Miscellaneous.
'
Trego
AY akeeney
Miscellaneous
Wabaunsee: Miscella- "*
neous
Wallace: Miscellaneous.:

144
122
22

129
71
5S
245
7S
74
S3
74
63

11
399
35
220
41
219
IIS
101
92
61
95
70

Washington
Washington
-Miscelbneous-.

121
2S

Wiciu'ta: Mi.scellnnp

34

Wilson
Ahoona
Fredonia..
4..
Neodesfia
Miscellaneous
Wood son
V:ites Center
Miscellaneous
Wyandotto
Honner Sj>ring.s
Kiiisas City
!
52 'j All other: Residents of "
'j other States
...:

15
!. 515
50

KENTUCKY
State total
R e t u r n s , F o r m 1040,
showing no net income,
not included in general
rabies
.
Total in general
tables...
..
Adair.
Columbia
Miscellaneous

.

Allen: Scottsville
A nderson: La wrenceburg
..
Ballard
WicklUYe
Miscellaneous-




32,418 >] Barren
;

Miscellaneous.

1,397 . B a t h : Miscellaneous
Bell
... ...
Middlesboro.. .021
Pineville
s=r- i
Miscellaneous,.
14
12
2 '"• Boone: Miscellaneous..
13 •

10
11

Bourbon
...
Paris.Miscellaneous
Boyd
Ashland
(Yitlettsburg
Miscellaneous

.

.

.
...

121 Boyle
113 i
'Danville
AI iscellaneous
8•
Bracken
Augusta
Miscellaneous
291 Breathitt
J ackson
180
Miscellaneous
S9
Breckinridge
Cloverport..Miscellaneou s
Bullitt
Lebanon J tin ct ion.
319
Miscellaneous
290
vijjjj ij Butler; Miscellaneous-.^
810 j| Caldwell
~
;
58 j|
Princeton...
1 ;'
Miscellaneous
.

305
294.
11
71
52
19
44
17
27
20
9
17

iI3
104
21

160

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1030, by counties, cities, and townships, showing
number of returns—Continued
K E NT I X K Y—C on t inued
County and city

| XuraI berof •
returns

Calloway.
Murray
Miscellaneous
C ampbell
B-sllevuc
Clifton. (See Newport.)
Dayton
Fort Thomas
Newport*
.Southgate. (See
Newport.)
Miscellaneous
Carlisle
Bard well
(
Miscellaneous.-_ _|
Carroll
j
Carrollton
!
Miscellaneous.
j
Carter
_|
Olive Hill
j
Miscellaneous
j

Grant: Miscellaneous...

'".9
Do
4
!, 403
342

Graves
May field
Miscellaneous.

211
750 !
1,038 !

52 i!
8 ii
3 :'

40 j1
2 4 !•

.. J
i
.
|
i
.. |

Clay: Miscellaneous
Critrenden
Marion-_
Miscellaneous

!
j
j
l=
Cumberland: Micella- I
neous
_i
Daviess.
_
I
Owensboro
j
Miscellaneous
!
Edmonson: Miscellane- j
ons
'
Irvine_-..
. |
Ravenna
.. ...I
Miscellaneous
j
Fayette
|
Lexington
!
Miscellaneous
I
Fleming
',
Flemingsburg
:
Miscellaneous
;
Floyd
j
Presto uburg
j
Wayland
;
Weeksbiiry
I
Wheelwright
!
Miscellaneous
i
Fra nklin
|
Frankfort
|
Miscellaneous
i
Fulton
i
Fulton
:
Hickman
!
GalJatin: Miscellaneous, :
Garrard
'
Lancaster
!
Miscellaneous

291

30
6

150
17
9
108
16

!
|
J
s

Hancock: Miscellaneous.;

Evarts
Harland
Miscellaneous
Harrison
Cynthiana
Miscellaneous.

135
270
145
133
.12

!•! Logan
Russell ville
!i
Miscellaneous
ii
I.' Lyon

E d d y ville
Miscellaneous

j
j

-

1
250
28 i
36 i MagoiTi i):

ou s

13. 336
12,825
oil

Coviugton
Ludlow
Miscellaneous

Knott: Miscellaneous...'

-

63
60
3
17
8

60
48
VI

j1
i
j:
i
|

1

j
!
|

249
236
13

Meade: Miscellaneous..!

8
1
117
101
61

3,073 |! Menifee: Miscellaneous.'
2,816 Jj
!
234 j Mercer

47
44
3
17
14
3

20

Miscellane-

Mason
Maysville
Miscellaneous

0 •!

699
T

Martin: Miscellaneous..!

23 ij

60
18
26
17
9

11
5
6
251
7.5
173
3

Marion
Lebanon
Miscellaneous..
Marshall
Benton
Miscellaneous..

Van Lear

i
Miscellaneous
; Kenton

j

McLean
Liver more
Miscellaneous
Madison
Berea
Richmond
Miscellaneous

'•
Nicholas ville
j
Miscellaneous
, Johnson
j
Paintsville

46
40
G

!!

OUS

n . Jessamine

Knox
Barbour ville...
Miscellaneous.
Larue_.
Hqdgenville..-.
Miscellaneous..
Laurel: London
Lawrence
Louisa
Miscellaneous

1

McCracken: Paducah.-.i
McCreary: Miscellane- •

94 ! Jefferson
43 I
Louisville
40 ;
Miscellaneous
2,304
2,291
13
43
38
5
136
48
21
8
6
53
323
322
1
139
109
30

Letcher
Jenkins
Neon
-_.
Seco
Whitesburg
Miscellaneous
Lewis
Vanceburg
Miscellaneous
Lincoln
Stanford
Miscellaneous

63 l!
19 Ii Livingston: Miscellane- |
ous
!
412|:

13 !! Jackson: Miscellaneous._ :

' Includes Clifton and Southgate.




j
;
'
j
'••

Hardin
Elizabethtown.
Miscellaneous

2
36|
317 | Hart: Miscellaneous
31.2 |
5 Henderson
Henderson
Miscellaneous
"lO i!
Henry
2« >;
Eminence
23 :
Miscellaneous
3 :: Hickman
Clinton
Miscellaneous
Hopkins
Dawson Springs
573 :
F.arlington
549 |
Madisonville
24 !:
Mortons G a p ,
Miscellaneous

Beatty ville—
Miscellaneous

0 |! Leslie: Miscellaneous. __

Grayson: Miscellaneous.;
Green: Miscellaneous...
Greenup
Greenup
Kaceland
Russell
Miscellaneous

Number of
returns

County and city

Lee

42
214
208

16 r Harlan

Casey: Miscellaneous...!
Christian
Hopkins ville
Miscellaneous
Clark
Winchester
Miscellaneous

Xuin- !:
ber of i!
returns ;:

County and city

Harrodsburg.
i
Miscellaneous
Monroe: Miscellaneous. _
Montgomery: Mount
Sterling
Morgan: Miscellaneous.
Muhlenberg
I
Central City
!
Drakesboro
!
Greenville
!
Miscellaneous
'
Nelson
'-,
:
Bardstown
Miscellaneous
:

154
10
131
42
6
68
17
84
68
22

161

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
KK N T U C K Y - - C o n t i n u e d

Number of j
returns

County and city

i Nlim- j;
ber of jj
returns jj

County and city

Robertson: Miscellane- !
ous
_.|
Rockcastle: Miscellane- j
ous
j
Rowan: Miscellaneous. j
Russell: Miscellaneous... I

Nicholas
Carlisle
Miscellaneous..
Ohio...
Beaver Dam._.
Hartford
_
Miscellaneous..
Oldham....
La Grange
Miscellaneous..
Owen: Miscellaneous...:

22

Pendleton.
.J
Falmouth
|
Miscellaneous
Perry
„_.
Hazard
_
.j
Miscellaneous..
I
Pike
!
Hellier...
!
McVeigh
|
Pikevffle
j
Miscellaneous
Powell: Miscellaneous,.
Pulasfci...
BurDSide
Somerset
Miscellaneous

41
31
10
185
120
65
285
5
10
113
157

Scott
]
Georgetown
|
Miscellaneous
. _.!
Shelby
'
Shelby ville
Miscellaneous
Simpson: Franklin
i
Spencer: Miscellaneous..!
Taylor
j
Campbellsville
I
Miscellaneous
;
T o d d : Miscellaneous-...|7
Trigg
!~
Cadiz
__|
Miscellaneous
j
Trimble: Miscellaneous-j
l-

Union
._.!
Morganfield
Sturgis
!
Uniontown
j
Miscellaneous...

152
22
125
5

Number of
returns

County and city

Warren
Bowling Green....
Miscellaneous
W ash i ngton
Springfield
Miscellaneous....
Wayne
Monticello
Miscellaneous...
Webster
Providence
Miscellaneous
Whitley
Corbin
Williamsburg
Miscellaneous....

312
298
14
42
40
2
10
9
1
54
31
23
151

Wolfe: Miscellaneous...
Woodford._
Versailles
Miscellaneous.

158
117
41

All other:
Residents of other
States
I
Residents of foreign i
countries (Ameri- i
can citizens and '.
aliens)

385

18

LOUISIANA

State total
Returns, Form 1040,
showing no net income, not included in
general tables

34,649

1,670

Total in general

tables.

Acadia
Church Point._
Crowley
Rayne
Miscellaneous
Allen
Elizabeth
Kinder
Oakdale
Miscellaneous
Ascension
Donaldsonville
Miscellaneous
Assumption—
N apoleon ville. _
Miscellaneous
Avoyelles
Bunkie
Cottonport
Mansura
Marks ville..
Miscellaneous
Beauregard
DeRidder
Merry ville
Miscellaneous
Bienville
Arcadia
Gibsland
Miscellaneous

_.

32,979

Boss ier
Bossier
Plain Dealing
Miscellaneous
Caddo
Shreveport
Vivian
Miscellaneous
Calcasieu
De Quincy
!
Lake Charles
!
Sulphur
j
Vinton
.
Miscellaneous

\
\
j
;
:

...

340
38
177
80
45
114
1
38 ! Caldwell: Miscellaneous.
I Cameron: Miscellane- :

;j

_.

_.




ous

:

j! Catahoula
•
Jonesville
;
76 j!
Miscellaneous
;
36
56 Claiborne
Haynes
ville
;
35
Homer
21
Miscellaneous
:
100 Concordia
i
41
Ferriday
j
5
Vidalia
J
10
Miscellaneous
25
DeSoto
19
Logansport
105
Mansfield
Miscellaneous..
East Baton Rouge
Baton Rouge
Miscellaneous
Eiist Carroll
Lake Providence,
Miscellaneous ....

130 E ast Felicia na
35
Jackson
24
Miscellaneous
71 Evaugeline
Ville Platte
4,076
3,808
Miscellaneous
41 Franklin
227
Winnsboro
934
Miscellaneous
33
Grant
713 i
Colfax
Miscellaneous
53
07 Iberia
Jeanerette
68
New Iberia
Miscellaneous
~~47 i
ville....
i I b e rPlaquemine
White Castle
Miscellaneous
Jackson
18 !
Hodge
Jonesboro
227 |!
Miscellaneous
97 |
Jefferson
121 j
Gretna
Kenner
Westwego
58
Miscellaneous
23
18 Jefferson Davis
Jennings
209
Lake Arthur
16
Welsh
140
Miscellaneous
53
767 Lafayette
Lafayette
Miscellaneous
72
113 La Fourche
103
Thibodaux....
Miscellaneous
10

__„

J
!
!
~~!
i

I
I
,
|
j
I
!
!

52
13
39
45
30
15
104
64
40
55
20
35
270
75
162
33
199
134
28
37
51
28
18
5
380
115
34
21
210
208
105
18
45
40
353
321
32
206
121
85

162

STATISTICS OF INCOME

TABLE 11.—-Individual returns for 1930y by counties, cities, and townships, showing
number of returns—Continued
LOUISIANA—Continued

County and city

Xuin- •
ber of i
returns i

LaSalle
Jena
Miscellaneous
Lincoln
__
Ruston
_.
Miscellaneous
Livingston
:..Denhani Springs
Miscellaneous
Madison
Tallulah
M iscellaneous
Morehouse
Bastrop
___
Miscellaneous
Natchitoches
Natchitoches
Miscellaneous

i '\ Sabine
i !i
Many
i ii!
Zwolle..
i
Miscellaneous

: Num: ber of
returns
,
\
i
;

101
37
20
44

i Sti Bernard: Miscella- i
i j neous
I
: \, St* Charles: Miscellane- ,
; !j ous
;
! i! Sti Helena: Miscellane: •!

ous

i

St. James.
Lutcher
Miscellaneous
St. John the Baptist:
Miscellaneous
i St. Landry
II
Eunice
ji
Melville
Opelousas
...
I
Washington
|!
Miscellaneous
|j St. Martin.__
ii
Breaux Bridge
i
St. Martinville
Miscellaneous
St. M a r y . .
Berwick
Franklin
Morgan City
Patterson
Miscellaneous
St. Tammany
Covington
Mandeville
Slidell
Miscellaneous
Tangipahoa
Amite
Hammond.
Independence
Kentwood
'
Ponchatoula
I
Miscellaneous
j
I

Orleans: New Orleans...
Ouachita
Monroe.
West Monroe.
Miscellaneous..
Plaquemine:
neous

County and city

Miscella-

Pointe Coupee
New Roads
Miscellaneous
Rapides
Alexandria
Glenmora
Lecoinpte
Pineville
Miscellaneous
Red River: Miscellaneous
Richland
Delhi..
...
Rayville
Miscellaneous..

77
320
32
33
183
12
60
69
20
37
12
253
9
104
94
25
21
188
79
17
62
30
282
38
168
9
11
37
19

;

County and city

Number of
returns

Tensas: Miscellaneous..'

9Z

!

168
135
33
45
21
24
16?
S4
27
26
32
95
SC
15
247
223
24
22u
26
162
9
25
46
20
2€
36
26
10

Terrebonne
Houma
Miscellaneous
Union
Farmerville
Miscellaneous
Vermillion
Abbeville
Gueydan
Kaplan
Miscellaneous
Vernon
Leesville
Miscellaneous
Washington
Bogalusa...
Miscellaneous
Webster
Cotton Valley
Minden
Springhill
Miscellaneous
West B aton R ouge
Port A l l e n . . .
Miscellaneous
West Carroll
Oak Grove
Miscellaneous

\
!

i
'
:

'.
__:
_..
_.

West Feliciana: Miscellaneous
'

44

Winn
Wmnfield
Miscellaneous

76
73
3

All other:
Residents of other ;
States
Residents of foreign ;;
countries (American citizens and i
aliens)

2-VJ
51

MAINE
State total
Returns, Form 1040,
showing no net income, not included in
general tables
Total in general
tables
Androscoggin
Auburn
_
Lewiston
Lisbon
Livermore.
._.
Livermore Falls
Mechanic Falls
Poland.
Turner
_
_
Webster
Miscellaneous




17,829

Aroostook
Ashland
Blame
Bridgewater...
Caribou
Eagle L a k e . . .
Easton..
Fort Fairfield.
Fort Kent
Frenchville...
Grand Isle
Houlton
Island Falls...
Limestone
Madawaska...
Mapleton
Mars Hill
Monticello
Presque Isle...
Sherman

1,045
10
1
5
153
9
39
131
43
2
2
226
7
33
40
10
36
207
4

Aroostook—Continued. :'
Stockholm
_.4
Van Buren
:
34
Washburn
20
M iscellaneous
;
22
Cumberland
; 5,946
Bridgton
I
Si'
Brunswick
:
3QS
Cape Elizabeth
117
Cumberland
If
Falmouth
j
7
Freeport
!
46
Gorham
3&
Gray
14
Harpswell
i
S
New Gloucester
5
Portland
'• 4,440
Scarborough
3$
South Portland
474
Standish
5

163

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and totvnships, showing
number of returns—Continued
MAIN lv—Continued
County and city

Number of
returns

N uinber of
returns

C o u n t y and city

j
Lincoln—Continued.
216 •
Waldoboro
Wiscasset
33
Miscellaneous
62
74
O xford
310
Bethel
Dixfield
122
27
Fryeburg
Mexico
10
Norway
9
Oxford
....
51
Paris arid South
62 1
29 !
Pari^
Rumford
645 1
Miscellaneous
211
_19 Penobscot
65
Bangor
ft
Brewer
113
Corinna. .

Cumberland—Con.
W^dstbrook
Windham
Yarmouth
Miscellaneous
Franklin
Farmington
Jav

Kinzfield
Phillips
R angelev
Wilton
Miscellaneous
j-j j( ncock
Bsr Harbor
Blue Hill
Bucksoort
Deer Isle
Ellsworth
Gouldsboro
Mount Desert
Stonington
Miscellaneous
Xennebec
\ugusta
Benton
China
Clinton
Farmingdale
G ardiner
HallowTell
Monmouth
Oakland
Randolph
Vassalboro
Water ville
Winslow
Winthrop
Miscellaneous
ivnox
Camdpn
Rockland
Rockport
St. George
Thomaston
Union
Vinalhaven
Warren
Miscellaneous.
Lincoln
Boothba v
Boothbay Harbor...
Bristol

75
18
133
1, 687
587
6
5
19
4
190
50
6
48
11
9
621
11
66
54
642
129
349
23
14
71
8
11
17
20
253
18
58
7

Dexter
East Millinocket
Enfield _
'
Hampden
i
Hermon
Howland . . .
Lincoln
Milford
Millinocket.
Newport
Old Town
Orono
....
Orrington
Patten
Miscellaneous
Pixcataquis
Brown ville
1
Dover-Foxcroft
Greenville
Guilford
Milo
•
Monson
...
Sangerville
Miscellaneous
Sagadahoc
.
Bath
Richmond
Topsham
Miscellaneous
.. _
Somerset
Anson
.. .
Binghain
Fairfield
Hartland... _
|

C o u n t y and city

Somerset—Continued.
Madison
32 j
1
Norridgewock
31
Pittsfield
107
Skowbegan
.._.
623
St. Albans
46
Miscellaneous
28
32 W a l d o - . Belfast .
40
Searsport
. ...
51
Winterport
16
Miscellaneous
72 Washington
Bailevville
253
Calais
85
Cherrvfield.
2,058
Danforth
1 320
East Machias
116 '•
Eastport..
_ .
Jonesport
68
38
Lubec .. ...
7
Machias
Millbridge
23 i
Miscellaneous
1
11 York
Berwick
40
Biddeford. __ . .
13
197
Buxton
Eliot
16
Hollis
98
Kennebunk
56
Kennebunkport.-.._
3
Kitterv
9
35
Lebanon
Limerick
263
North Berwick
37
75 '
Old Orchard
42
Parsonsfield
38
Saco
42 ;
Sanford
South Berwick..
12 i
8 i
Wells
0
York
390
Miscellaneous
34
30
25
480
29
64
62
5

I All other:
•
Residents of other
States
Residents of foreign
i
countries (Amerii
can citizen? and
'•
aliens)

Number of
returns

6
52
135
2
48
236
156
19
8
53
412
40
108
9
23
6
72
8
37
31
12
66
1,558
34
321
21
13
8
104
45
99
7
19
40
65
20
223
306
51
47
100
35

171

31

MARYLAND
-"late total
Returns, Form 1040,
showing no net income, not included in
cenpral tablp^

1 678

Total in general
tables
\lleganv
Cumberland
Frostburg
Lonaconing .
Mount Savage
Westernport
Miscellaneous
Anne Arundel
Annapolis
Miscellaneous
City of Baltimore

Calvert: Miscellaneous.
Caroline

68 426
1,836
1,461
137
51
40
50
97
1. 155
716
439

i

Federalsburg
Miscellaneous
j Carroll
Union Bridge.
I
Westminster
i
Miscellaneous..
i Cecil
i
Elkton . -.

j
!
__4O050_ |




2, 935 Charles: Aliscelhmeous
723
347
Dorchester
Cambridge
1,865 !

Baltimore
Caton^ villp
Tow^on
Miscellaneous

70,104

N o r t h East
Port Deposit.
Miscellaneous

_.
.._

i

40
182
43
51
88
452
34
225
193
393
144
28
54

Hurlock
Miscellaneous
Frederick
Brunswick
Frederick
Miscellaneous
Garrett...
..... _
Oakland
:
Miscellaneous1
._
i Harford
Aberdeen..
•
Belair
. .
;
Havre de Grace
Miscellaneous
Howard
.
Miscellaneous..

120
316
255
14
47
944
115
595
234
112
60
52
526
125
126
144
131
293
147
146

164

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing

number of returns—Continued
MARYLAND—Continued
County and city

Number of
returns

KentChester town
Miscellaneous
Montgomery
Chevy Chase
Rockville
Tacoma Park
Miscellaneous
Prince Georges
Capitol Heights.
Hyattsville
Laurel
Mount Rainier
Miscellaneous
Queen Anne
Centerville
Miscellaneous

177
115
62
3,414
1,318
220
499
1,377
1,372
22
321
147
174
708
132
SO
52

Number of
returns

County and city
St. Marys: Miscellaneous
Somerset
Crisfield
Miscellaneous
Talbot-..
Easton
St. Michaels
Miscellaneous
Washington
Boonsboro
Hagerstown
Williamsport
Miscellaneous
Wicomico
Salisbury
Miscellaneous

71
136
68
68
349
241
40
68
1,274
12
1,098
45
119
421
396
25

_.

County and city
Worcester
Berlin
Pocoraoke City
Snow Hill
Miscellaneous
All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)

Number of
returns
237
53
84
46
54

6,250

6,917

MASSACHUSETTS
State total
Returns, Form 1040,
showing no net income, not included
in general tables
Adjustment — subtract
to reconcile with general tables iTotal in general
tables
Barnstable
Barnstable
Bourne
Chatham
Dennis
Falmouth
Harwich
Orleans
___
Provincetown
Sandwich
__.__.
Yarmouth
Miscellaneous
Berkshire...
Adams...
_.
Cheshire
Clarksburg
Dalton
Great Barrington...
Hinsdale
...,
Lanesborough
_
Lee
Lenox.
New Marlborough.
North Adams.
Pittsfield
Sheffield
Stockbridge
._.
WestStockbridge..
Williamstown
Miscellaneous
Bristol
Acushnet
Attleboro
Berkley
Dartmouth-__
Dighton
Easton...
Fairbaven
Fall River
__
Freetown
Mansfield
New Bedford
North Attleboro-...
l See text, p. 19.




Bristol—Continued.
Norton
Raynham
Rehoboth
Seekonk
Somerset
_
Swansea
Taunton
Westport...
Dukes
Edgartown
Oak Bluffs
Tisbury
Miscellaneous
Essex
Amesbury..
Andover
Beverly
Danvers
Essex
Georgetown
Gloucester
Groveland
Hamilton.
Haverhill
Ipswich
Lawrence
Lynn
Lynnfield
Manchester
Marblehead—
Merrimac
Methuen
Middleton
Nahant
Newbury
Newburyport
North Andover
Peabody
Rockport
Rowley
Salem
Salisbury
Saugus.
Swampscott
Wenham
West Newbury
Miscellaneous
Franklin
Buckland
Colrain
Deerfield
Erving
Greenfield

!

....
_.

.'
_.

126
50
14
25
111
67
1,222
75
174
54
28
81
11
21,198
378
837
1.284
502
47
58
973
50
136
1,971
234
2,453
4,447
129
207
809
64
659
37
151
72
584
324
741
156
42
1,920
48
453
1,239
66
16
111
1,401
3
20
85
9
559

Franklin—Continued.
Montague
Northfield
Orange
-..
Shellburne
Sunderland
Whately
Miscellaneous
(
Hampden
j
Agawam
!
Chester
'
Chicopee
East Longmeadow. .
Holyoke
Longmeadow
Ludlow
Monson
Palmer
Russell
Southwick
Springfield
Westfield
West Springfield
Wilbrahain
Miscellaneous
Hampshire
Amherst
Belchertown
Easthampton
Hadley
__
Harfield
Huntington
Northampton
South Hadley
Ware..
Williamsburg
Miscellaneous
Middlesex
Acton
Arlington
Ashland
Ayer
Bedford
Belmont
Billerica
Burlington
Cambridge
Chelmsford
Concord
Dracut
Everett
Framingham
Groton
Holliston.

272
160
104
If*
IS
75
14. 223
130
759
US
2.477
697
159
91
288
30
14
S,054
647
637
79
51
2,774
326
19
2oS
39
52
28
1,350
337
249
43
73
55,047
110
3,136
121
140
136
2,701
134
32
7,464
212
617
52
1,521
1,269
155
136

165

STATISTICS OF INCOME

TABLE 11.—Individual returns jor 1930, by counties, cities, and townships, shotting
number of returns—Continued
MASSACHUSETTS—Continued
County and city

Number of
returns

Middlesex—Continued.
Hopkinton
Hudson
Lexington
Lincoln
Littleton
Lowell.
_.
Maiden
Marlborough
Maynard
Medford
Melrose
Natiek
Newton
North Reading
Pepperell
Reading
,
Shirley
__l
Somerville
j
Stoneham
j
Stow
I
Sudbury.
I
Tewksbury
|
Townsend
j
Tyngsborough
Wakefield
I
Waltham
i
Watertown
j
Wayland
Westford
|
Weston
j
Wilmington
j
Winchester
Woburn
;
Miscellaneous
j
Nantucket: Nantucket__j
Norfolk..
Avon
Bellingham.
Braintree
Brookline
Canton
C oh asset
Dedham
Dover
Foxborough.
Franklin
Hoi brook
Medfield
Medway
Millis
Milton

County and city

Norfolk—Continued.

Needhan
98
298
Norfolk
855
Norwood
162
Plainville81
Quiney
2, 951
Randolph
2,810
Sharon
488
Stoughton
216
Walpole
3,261
Wellesley
2,4.41
Westwood
672
Weymouth
8, 637 !
Wrentham
48 ! Plymouth
84 I
Abington
773 i
Bridgewater
35 i
Brockton
4,503
Carver
456 I
Duxbury
43 !
East Bridgewater
67 |
Hanover
35 j
34 I:
23 .

845 I
1,529 i
2,260 ;
178 !
354 !!
114 ij
1,747 ;!

839 !|
86 li
112 ;
24,823 i
49 !
21 :
8, 842 :
339 !
299 i
1,042 I
108 !
163 !
312 ;
94 :
79
ioi i
70 !
1,812 1

Nurn- j
berof |
! returns I
!

!
j

987
45
S42
47 |
4, 558
248 I

County and city

' Numi ber of
\ returns

Worcester—Continued, i
Brookfield
•
Carlton
Clinton
\
Douglas
1
Dudley
[
Fitchburg
I
Gardner
;
Grafton
1
Hardwick
j
Holden
;
Hopedale
.
Hubbardston
j
Lancaster
[
Leicester
|
Leominster
•
Lunenburg.
j
Mendon
\
;
Milford
Millbury
i
Millville
1
Northboro
\
Northridge
'
North Brookfield..-..
Oxford
i
Rutland
Shrewsbury-----'
Southboro
Southbridge
Spencer
^...
Sterling
_. —
Suirbridge
;
Sutton.
Templetoii
Upton
Uxbridge
Warren
Webster
Westboro
West Boylston
West Brookfield
Westminster
W in cl len d o n . . .
Worcester
Miscellaneous

_..
._!
I
___!
275 j
i
297 |
|
416 j
! 1,743 I
|
119 !
i
836 |
'
99 I
j s, ooo;
!
229 |
_...;
253
i 2, 097
!
40
\
111
;
S9
...;
114
Hanson
!
54
Hingham
j
619
Hull
-...!
87
Kingston
j
•S7
Lakeville
i
7
Marion
!
104
MarshfieM
i
141
Mattapoisett
__J
67
Middleborough
;
320 li
Nor well
i
44!;
Pembroke
j
49
Plymouth
_._ |
585
Rochester
:
17
RocklancL.
.; 1.517
236
Seitutate
j
213
Wareham
!
60
Wesr Bridgewater...!
295
Whitman
;
25
Miscellaneous
i
50, 503
SulTolk.
Boston
46, 909
Chelsea
1,155
Revere
934
Winthrop
505
Worcester
1" 160
Ashburnham..
All other:
01
Residents of other
407
At hoi
Staves
I
Auburn
130
Residents of foreign ;
Barre
$7
countries
(AmeriBerlin
can citizens and i
II lack stone
40 j
alien?)
BoylstoTi

31
33
"4
42
1.42S
004
165
32
103
118
SO
133
745
3S
402
101
42
72
220
105

143
537
214

36
(
,>3
73
396
Itil
OS
44
31
194
>. 1144

1.562

MICHIGAN
State total
155,912 Allegan
!
Returns, Form 1040, |
Allegan
!
Otsego
[
showing no net in- |
Plainwell
!
come, not included in
Wayland
I
general tables
5, 597
Miscellaneous
...!
A d justment — subtract
Alpena
I
to reconcile with genAlpena
!
2,951
eral tables!
Miscellaneous
-.!
Total in general
Antrim
\
tables
Manoelona
\
147,364 i|
Miscellaneous
!
Alcona: Miscellaneous..
42 Arenac: ^^iscelIaneous.J
B a ra g a
Baraga
133 i
Alger
103 i
L'Anse
._..
Munising
30 :
Miscellaneous
.. :
Miscellaneous..
1
See text, p. 19.




421
122
77
69
21
132
338
333
5
89
39
50
58
99
21
00
18

Barry
Hastings
Nashville
Miscellaneous
Bay
Bay City
Essexvilie
Miscellaneous
Benzie...
Frankfort
Miscellaneous
Berrien
Benton Harbor
Berrien Springs
Buchanan
Niles
New Buffalo
St. Joseph

'
-:
•
;
;

:
.
.
i
j
--::
•
:

:

'202
147
24
31
l,5v*
1.491
32
61
107
07
40
-040
092
41
241
393
40
370

166

STATISTICS OF IXCOME

TABLE 11.—Iiidivifbial returns for 1930, by counties, cities, and townships, showing
number of return*—Continued
MICHIGAN--Continued
County and city

Number of
returns

Berrien™-Continued.
Three Oaks
Watervliet
M iscelianeous
Bnncl 1
Bronson
Coldwater
Quincv
I'nion Citv
Miscellaneous...
Cnlhoun
•Ylbion
Battle Creek
Homer
Marshall..
Miscellaneous.
Cass
Cassopolis
Dovvagiac
Miscellaneous
Ch'irlevoi v
Bovne Citv
Charlevoiv
East Jordan
Miscellaneous.
Chebovgan
Chebovgan
Miscellaneous
Chippewa
Sault Ste. Marie
M i^cel laneous
Clare
Clare
Miscellaneous
Clinton
Ovid
St Johns
Miscellaneous . . . ...
Crawford
Gravling
Miscellaneous
Delta
E sea nab a
Gladstone
..
Wells
Miscellaneous.
Dickinson
Iron Mountain
..
Xorvvay___
Kingsford
Miscellaneous
Eaton
Belle vue
Charlotte
Eaton Rapids
Grand Ledge
Miscellaneous
Emmet
Harbor Springs
PetOvSkev
Miscellaneous . .. .
Genesee
Clio
Davison
Fenton
.-_
Flint
Flushing
Mount Morris
..
Miscellaneous
Gl'idwf n
Glad vr in .
Miscellaneous
Go^ebic
Bessemer
Iron wood




63
52
142
313
52
°16
23

°0

2
9 774
278
2 243
31
179
43
283
54
195
34
175
49
75
30
21
176
121
r>n

403
372
31

60
44
16
*>07

County and cit\

Gogebic-—Continued.
Wakefield
Miscellaneous
Grand Traverse
••
Traverse Citv
Miscellaneous
Gratiot
Alma
j
Ithaca
'1
St. Louis
Miscellaneous
;
Hillsdale
I
Hillsdale
Jonesville
Miscellaneous
TToughton
Calumet
Hancock _. _ _
TToughton
Lake Linden,.
Laurium
South Ran^e
Miscellaneous
Huron
j
Bad Axe
i
Harbor Beach... . . .
Sebewaing..
|
Miscellaneous
>
• Ingham
East Landing
Lansing
;
Leslie
. . .. _•
Mason
"Williamston.
J
Miscellaneous
;
Ionia
:
Belding
:
Ionia
Lake Odessa
Portland
'
Miscellaneous
Tosco.
... _-.
i
East Taw-as
|
i
Taw-as City
;
i:
Miscellaneous
Iron
•
Caspian
Crystal Falls
i
Iron River
Stambiugh
A [iscelianeous
1
Isabella
Mount Pleasant
Miscellaneous
Jackson
Jackson
Miscellaneous
TCalamazoo
Kalamazoo

Nutii- !

her of ;!
returns ;

C o u n t y and city

Number of
returns
0

Lake: Miscellaneous
48 i:
53 j! Lapeer
395
374
21
331
171
6S
39
53
°S9

!'
'•
'
:
]
l
;i

'
:'j
•

205 !i

°5

59 '

i. n o i
251 i

247
66
176

1° '

136 :;
294 •
83
,88
34 '
80
3,399
*>16 :;
2 9N7 ';
15 ;
<kS

;•

26 ;:
67 j ;
163 ':•
S7 :1

26
113
68
36 •
74
68
40 i
6
^ I.
100 ;
652
38 i
454
25 :
114
18
37
66
346
563
20 •
85
430
82
178
1
35 ;
50
230
438
oo
1S<»
167
41
103
° 576
2. 446
105
41
130
408
*'. S70
85
2. 708 '
277
Yicksburg 41 :
46
Miscellaneous
121 :
5 414
37 , Fvalkaska: Miscellane- ;
40
ous
i
24 ;
111 ; K e n t
. .....'•. " 9 . 3 ( K ) :
5,012 j.
17
Cedar Springs
51 ';
8.012 •
Grand Rapids
51
39 ;
Grand ville
112
Lowell
50
62 i
Rockford
34
57 :
Sparta
:
16
Miscellaneous
136
;.
680
1
_
_
;
Keweena'w:
Miscellani
109 1
ous
....
39
457

308
69

Imlav Citv . . .
Lapeer
.__ Miscellaneous

Leelanau:
ous

138
101
——.

Miscellane54

Lenawee
Adrian ._ . . . - . .
Blissfield
Clinton.
. __ . . .
Hudson
M!orenci
Tecumseh
_
Miscellaneous
Livingston
Brighton
Howell.
Towlerville
Miscellaneous
Luce
Xewberrv
Miscellaneous
Mackinac
..-Stilgnace
Miscellaneous.._ _ AFacomb
- ..
Centerline
East Detroit
Mount Clemens
Xew Baltimore
Richmond
_. .
Romeo..
-..
Roseville
._ _
Sti Clair Shores •.Miscellaneous... . .
Mani^tee
Manistee
Miscellaneous
MarQuette
Ishpe ming
MarQuette
Negaunee
Miscellaneous.. __ .
Mason
I Aldington
Scottvill**
Aliscellaneous.
Mecosta
!
Big Rapids_
Miscellaneous
_i
AfoTiominee
Menomintv.. __ _ . i
i
A[iscellaneous_i
Midland
Midland
Miscellaneous........ ;

804
465
56
35
69
41
73
65
248
50
153
25
20
80
78
123
64
59
1,540
47
110
810
37
37
80
32
155
232
303
258
45
1. 132
298
570
154
101
291
258
20
13
186
143
43
375
324
51
425
406
10

"Missaukce: M"iscellaneOIJS..

..

28

-

Monroe
Dundee.. __. ..
Monroe
Miscellaneous
Montcalm.
Miscellaneous
Montmorency: "Miscellaneous

883
1
i

740
105
303
157
146
21

167

STATISTICS OF INCOME

TABLE 11.—Individual return* for 1930, by counties, cities, and townships, showing
number of returns—--Continued
— Continued

County aud city

: Xum' ber of
. returns

]\ luskegon

Muskegon
Muskegon
Heights..
XTorth Muskegon _ _.'
Whitehall
Miscellaneous
Xewaygo
Fremont
Newaygo
Miscellaneous
Oakland
Berkley
Birmingham _
Bloomfield H i l l s . . . .
Clawson
Farraington
Ferndale
Holly
Milford
Oak Park
Oxford
Pleasant Ridge
Pontiac
Rochester
Royal Oak
Miscellaneous
Oceana
Hart
Shelby
Miscellaneous
West Branch
M .iscellaneous
Ontonagon
Ontonagon
Miscellaneous
Osoeola
..
Evart
Reed City
Miscellaneous.
Oscoda: Miscellaneous..!
Gaylord
Miscellaneous..
Ottawa
Coopersville...
Grand H a v e n .
Holland
Spring Lake__.
Zeeland
Miscellaneous..

('(iiiniy

Presque Isle....
Onaway...
Rogers *City
Miscellaneous

1,915
1,603
114
54
44
100
162
73
46
43
7,002
52
1,222
173
41
152
611
69

Xuni1 »er of
rt'tm-ns

: n x l oil y

Roscummon:
neon?

!
_j
'
:

Miscella2S
3. 058
44

Saginaw
Chesaning
Snginaw.'
Sr.
Charles.
Miscellaneous
St. (

" to
122
2.014
128
259

Marine C i t y . .
Mitrysville
Pprt*Huron.__
st.

M

Vale....
Miscellaneous...
St. Joseph.
_..

1
5S0

295
2,253
186
1,284
496
121
58

siurgis
Three RivenMiscellaneous..
Sanilac
(rosweil....

Miscellaneous..
Schoolcraft
Manistique
.Miscellaneous..
[ Shiawassee
Corunna
44
Durand
65

107
36
47
24

J63
11
140
12

::

Miscellaneous
Caro._Cass City.

60
47 ' Van Buren...
13
1,187 ;
Decatur..
29
293
Lawron
606
Paw Paw
65
South
Haven. _
121
Miscellaneous. _.
73

I

County and city

Wnshtenaw
Ann Arbor
Chelsea
-\ f anchester

Milan..
Saline
Ypsilanti
Miscellaneous
Wayne
_
Centerline. (SeeMacomb County.)
Dearborn 5 "_
Detroit

Number of
returns
2, 472
1.762
51
20
37
509
42
S4, 942

74,386
IPS

Fordson 'formerly i
Spring wells: see •
i"
Dearborn).
1.291.
Flat Rock.:...
140
199
} Isle
Grosse Pointe... .....
.1, 073
Garden City..
_.
Grosse Point Farms.
660 ii
345
Grosse Point Park..
37 i!
Hamtramck
3',-tO
Highland Park
2, 869
251 •']
100 I!
Inkster
' 01
15S
194 i
Lincoln Park
3 . 1 !•
Melvindale
48 !:
Xorthville
115 p
351
riymouth
3(13
148 !
River Rouge
165
336 !'•
Trenton..."".
252
Wayne
1 2 ii
948
Wyandotte
608
304
Miscellaneous
270
Wexford
422
Cadillac
63 :!
Manton
280 !
Miscellaneous
109 i|
35 | !
102 ii
515 •

46
24
51
25
90
214
65

All other:
Residents of other
States
1 Residents of foreign
countries (American citizens and
alien?)

!,517

MINNESOTA
59,045
State total
in i.
Returns. Form 1040,
Beniidii
showing no net in1
Miscellaneous..
come, not included in
! Bemon
...
general tables
j
Miscellaneous..
Total in general j
Stone
57, 539 Big Ortonville
Miscellaneous..
77
Aitkin
Blue Earth
50
Aitkin
Lake Crystal..
27
Miscellaneous..
Mankato
111
Anoka
Miscellaneous..
99
Anoka
Brown
12
Miscellaneous..
New Ulrn
169
Becker
133
Detroit Lakes..
15
Springfield..
Frazee
21
Miscellaneous..
'• Includes Fordson.




Carlton
Cloquct
11
51
22
29
106
59
47
681
31
591
59
325
188
63
54
20

..

Miscellaneous.
Carver
Cliaska

304
234
70
134
43

Miscellaneous
Ca

Cass Lake
Miscellaneous
C hippewa
Montevideo
Miscellaneous
Chisago: M^iscellaneous.j
Clay
Barnesville
Moorhead
Miscellaneous

4b
140

262
14

168

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
MI XNE S OT A— Continued
County and city

C lear water: M iscella n e0U3
----Cook: Miscellaneous

County and city

Jackson
Jackson
Lake field
Miscellaneous
Kanabec
Mora
Miscellaneous
Kandiyohi
Willmar
Miscellaneous

Numi ber of
i returns
;
j
I
i
J
_-_l
_. I

Cot ton wood
96
M o u n t a i n Lake
25
Windom
53
Miscellaneous
18
Crow Wing
390
234
Brainerd
91
Crosby
30
Ironton
Kittson: Miscellaneous..'.
35
Miscellaneous
455
Koochiching
|
Dakota
32
International Falls..!
Farinington
62
Hastings
M iscellaneous
;
271
South St. Paul
Lac qui Fade
;
90
Miscellaneous
Dawson
';
70
Madison
Dodge
24
Miscellaneous
Kasson
46
Miscellaneous
Lake
153
D ouglas
Two Harbors
__i
104
Alexandria
Miscellaneous
I
Osakis
22
Lake of the Woods: Mis-1
Miscellaneous
190
cellaneous.
•
Faribault
74
Blue E a r t h
34
Le
Sueur
Wells
34
Le Sueur
Winnobago
48
Montgomery...
Miscellaneous
212
New Prague-..
F illmore
39
Waterville
Chatfield
24
Miscellaneous..
Lanesboro
25
Preston
29
Lincoln: Miscellaneous..!
Ilushford
33
Spring Valley
Lyon
!
62
Miscellaneous
382
Marshall
'
Freeborn
327
Tracy
;
Albert Lea
55
Miscellaneous
'
Miscellaneous
457
McLeod
:
Goodhue
35
Glencoe
\
Cannon Falls
36
llutchinson
i
Kenyon
275
Miscellaneous
_.!
Red Wing
46
Mahnomen: Miscella- i
Zumbrota
j
65
neous
j
Miscellaneous
;_
Grant: Miscellaneous
I
69
Marshall
.___•
;
!
Honnepin.
. 23, 619
Warren
Crystal Bay
-.:
13
Miscellaneous
I
Edina
!
Martin.
j
115 !
Excelsior
j
Fairmont
j
I
Golden Valley..
Miscellaneous
j
122 I Meeker.
Hopkins
22.931
Minneapolis
Litchfield
Richfield
6
Miscellaneous..
Robbinsdale
105
Mille Lac?.
>t. Louis Park
i
Milaca.1J5
Wayzata
'
Princeton
129
Miscellaneous
Miscellaneous..
111 Morrison...
Houston
-_
35
C.tledonia.
Little Falls
76
Miscellaneous
Miscellaneous..
! Mower
Hiibbard
Park Rapids
!|
Austin
M iscellaneous
ij
Miscellaneous..
f s: i n t i
' Murray...
Cambridge
!
Slayt<
yton
M iscelL'i neous
45
Miscellaneous..
351 Nicollet..
Bovey
39
St. Peter
Miscellaneous..
Coleraine
38
88
Grand Rapids
Nobles
29
tvoewatin
Adrian
r
70
\ ash wauk
Worthington...
Miscellaneous...
87
Miscellaneous..




120
55
26
39
39
26
13
230
181
49

157
127
30
94
34
48
12
167
161
6
27
172
56
25
31
17
43

243
120
73
50
185
57
79
49

76
45
31
282
208
74
155
80
75
96
31
34
31
163
121
42
367
306
61
83
38
45
126
103
23
197
21
128
48

County and city

Number of
returns

66
Norman
Ada
i
33
Miscellaneous
|
33
987
Olmsted
_..
Rochester
928
Miscellaneous. _
59
Ottertail
330
Fergus Falls
188
Pelican Rapids
29
Perham
25
Miscellaneous
88
Pennington
105
Thief River Falls . . .
Miscellaneous
Pine
103
Pine City.
29
Sandstone.
21
Miscellaneou:
53
Pipestone.
155
Pipestone
120
Miscellaneous.
35
Polk
322
Crookston
172
East Grand Forks. _
67
Miscellaneous
83
Pope
99
Glenwood
64
Miscellaneous
35
Ramsey
12,800
North St. Paul
78
St. Paul
12, 525
White Bear Lake._.
184
Miscellaneous
13
Red Lake24
Red Lake Falls
17
Miscellaneous.
7
Redwood
168
Redwood Falls
77
Miscellaneous.
91
Renville..208
Bird Island...
13
Olivia
66
Renville
28
Miscellaneous.
101
Rice
520
Faribault
299
Northfield
192
Miscellaneous.
29
Rock
124
Luverne_98
Miscellaneous.
26
Roseau
45
Roseau
16
Warroad
17
Miscellaneous.
12
St. Louis
5,964
Aurora
I
20
Biwabik
17
Buhl
22
169
Chisholrn
_.
3,888
Duluth
255
Ely
293
Eveleth
34
Gilbert
523
Hibbing
16
\\
Mountain Iron
127
j|
Proctor
411
j
Virginia
189
11
Miscellaneous
114
I Scott
17
l|
Belleplaine
32
||
Jordan
_.
:|
Shakopee
12
Miscellaneous

169

STATISTICS OF INCOME

TABLE 11.—-Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
M I X N E S O T A—Continued
Num- i
ber of \
returns jj

County and city

Sherburne
Elk River
Miscellaneous
Sibley.....
Win throp
Miscellaneous
Stearns
_
Cold Spring
Melrose
Paynes ville
St/Cloucl
j?t. Joseph
Sauk Center
WaitePark
Miscellaneous
._
Steele-—
Blooming Prairie- _ _
0 watonna
_
M iscellaneous
__
Stevens
Morris
Miscellaneo us
Swift.-.
Appleton
Benson
Miscellaneous

61
39
22
99
20
79
805
23
29
39
562
12
63
8
69
300
23
263
14
108
75
33
124
40,
55
29

j Numi ber of
i returns

County and city

Todd
!
Long Prairie
I
Staples'
Miscellaneous
;
Traverse
Wheaton
_~
Miscellaneous
Wabasha
Lake City
Plainview.
_.
Wabasha
Miscellaneous
Wadena
Wadena
Miscellaneous...
Waseca._
.!
Janesville.._.;
Waseca
Miscellaneous
!
Washington
'
Bay Port
_
;
Stillwater
;
Miscellaneous
.'
Watonwan
!
Madelia
St. Tames
!
Miscellaneous...

Number of
returns

County and city

157
Wilkin
50
Breckenridge__
65 t
Miscellaneous.
42 jj Winona
56 j:
St. Charles
Winona
37 i
Miscellaneous.
19 ii
;
_
241 ! Wright
I l l j;
Buffalo
2t) ;
Cokato
46 !;
Miscellaneous..
58 j: Yellow Medicine...
08 i:
Canby—
80 i.
Granite F a l l s . .
18 j!
Miscellaneous..
157 v
21 I- All other:
114 !|
Residents of other
22 ;j
States
383 !
Residents of foreign
32 ;,
countries (American citizens and
239 \\
aliens)
112 j!
164 ii
29 '
104 l:
31 !.

116
85
31
1,017
22
960
35
226
49
40
137
158
57
61
40

MISSISSIPPI
.^rate total
j
Returns, Form 1040, |
showing no net in- ]
comB, not included in j
general t a b l e s . . .
Adjustment— subtract !
to reconcile with gen- ,
oral tables i
\
Total in general !
;
tables
Adams..
Natchez
Miscel]a7ieous
Aloorn
Corinth
Miscellaneous
A mite
Qloster
Miscellaneous
Attala
Kqsciusko
Miscellaneous

i
•
j
i
]
-.'.
:
;
'
..;
i
'•

Bent-on: Miscellaneous- J
Bolivar
Cleveland
Rosedale
Shaw
Shelby
Miscellaneous
'.'aihoun
Calhoun City
.Miscellaneous

j
)
!

v arro]]: Miscellaneous.-j
"hickasaw
Houston
Okolona
Miscellaneous...
• S<-e text, p. iy.




14,196 j! Choctaw
ii
Ackerman...
jj
Miscellaneous
Claibome
1,636 ;|
Port Gibson...
Miscellaneous
Clarke-.413 |
Quitman
Stonewall
Miscellaneous
12,147
Clay.
:
West Point
•
385
Miscellaneous,383
Coahoma
Clarksdale
176 ,
Miscellaneous
175 i
l i Copiah
Crystal Springs
35 I
Hazlehurst
17 !
Miscellaneous...
18
88
80 ; Co vinsjton: Miscellaneous. 1
•
8 i
DeSota: Miscellaneous...i
Forrest...
'
Hattiesburg
Miscellaneous
Franklin
.<
Bude
-..:
^Miscellaneous
.'
George: Miscellaneous...!
Greene: Miscellaneous..
Grenada
Grenada
Miscellaneous
Hancock
Bay St. L o u i s .
Miscellaneous.. .

:

Harrison
Biloxi
Gulfport
Long Beach.
Pass Christian
Miscellaneous _
Hinds
Jackson—.
Miscellaneous
Holmes
Duran
Lexington
M:
,-Iiscellaneous.
II umphreys
Belzoni
Misoellaiieous

9
8
1
78
72
6
47
27
5
15
92
90
2
545
380
185
143
40
73
30

,

Issaquena: Miscellaneous
Itawamba: ML-cellane-

i.
24 j;

Jackson
Moss Point
Ocean Spring?
Pascagoula
Miscellaneous

'
i
J
;

j
452
443
9 i Jasper: M i s c e l l a n e o u s . . . i
28 Jefferson: Miscellaneous.;
14 Jefferson D a v i s : Miscel- j
14 i
Jones
Kills viile
Laurel
:
Aliscellr.neous..
112
! Komper
131
Klectric M i l l s . .
11 :
Miscellaneous..
S9
74
15
21

743
246
393
10
57
37
1,889
1,778
111
233
5i
6(i
lit;
136
91

154
3;i
5()
6o
i]

32
is
1."
402

4!

170

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1980, by counties, cities, and townships, showing
number of returns—Continued
MISSISSIPPI -Continued
I Number of
returns

County and city

Lamar
Lumber ton.
Sumrall
Miscellaneous
Lauderdale
Meridian
Miscellaneous

_.
—

Lawrence: Miscellaneous
Leake: Miscellaneous...
Lee

Baldwyn
Tupelo
Miscellaneous
Leflore
Greenwood
Itta Bena.
Miscellaneon s
Lincoln
Brookha ven
Nqrfield
Miscellaneous
Lowndes
Columbus.
_
Miscellaneous.
Madison
Canton
Miscellaneous
Marion
Columbia
Miscellaneous
Marshall
Holly Springs
Miscellaneous
Monroe
Aberdeen
Amory
Miscellaneous.
Montgomeiy
Winona
Miscellaneous
Neshoba
Philadelphia
Miscellaneous
Newton
Newton
___
Union
Miscellaneous

20
182
6
159
17
708
552
63
93
184
174
7
3
316
300
16
181
168
13
113
107

fi

60
17
187
101
79
70
60
10
58
52

Number of
returns

County and city

Noxubee.
Macon
Miscellaneous
Oktibbeha
Stark ville_._
Miscellaneous.
Panola
Batesville.
Sardis.
Miscellaneous
Pearl River.
Picayune.
Poplarville
Miscellaneous

|

Perry: Miscellaneous

\

Pike
McConib
Magnolia
Summit
Miscellaneous..
Pontotoc: Pontotoc
Prentiss: Booneville
Quitman
Marks
Miscellaneous
Kankin
Pelahatchie
Miscellaneous
Scott
Forest
Miscellaneous
Sharkey: Miscellaneous.
Simpson: Miscellaneous.
Smith
Cohay
Miscellaneous
Stone
"Wiggins
Miscellaneous
Sunflower
Drew.
Indianola
Moorhead
Ruleville
Miscellaneous..

104
44
60
71
63
8
126
19
42
05
108
67
29
12

306
238
33
24
11
= =
29
35
'••

•

••

78
29
49
28
23
58
40
18

16
4
12
17
14
3
368
55
111
33
50
119

i NumI berof
i returns

County and city

Tallahatchie
_.
Charleston
Miscellaneous
Tate
—
.Senatobia
Miscellaneous
Tippah.
Ripley
Miscellaneou s
Tishomingo
Iuka
Miscellaneous
Tunica
Tunica
Miscellaneous
__
Union
,
New Albany
!
Miscellaneous
i
Walthall: Tylertown____f

Warren

f

Vicksburg
Miscellaneous
Washington
Greenville
Hollandale
Leland
Miscellaneous
Wayne
Waynesboro
Miscellaneous
Webster
Eupora
Miscellaneous
Wilkinson
Centre ville

{
'
j
:
•

'.
i
j
I
j
\
i
\

Woodville.
Miscellaneous
Winston
Louisville
Miscellaneous
Yalobusha
W a t e r Valley
Miscellaneous
Yazoo
YazooCity
Miscellaneous

ISi
3*
143
54
33

IS
13
114
56
o&
S6
Cr

i
870
853
17
769
527
41
111
60
37

°7
10
13
10
3
56
20
34

115
SO
35
269
230
39

All other: Residents of
other States

MISSOURI
State total
Returns, Form 1040,
showing no net income, not included in
general tables
Total in general
tables
Adair
Kirksville
Miscellaneous..
Andrew
Savannah
Miscellaneous..
Atchison
Rockport
Tarkio
Miscellaneous..
Audrain__
Mexico
Vandalia
Miscellaneous..




Barry
Cassville
Monett
Miscellaneous
Barton. . .
...
Larnar
Miscellaneous
Bates
- - ... ....
Butler
Rich Hill
Miscellaneous
Benton
Warsaw
Miscellaneous
Bollinger: Miscellaneous
Boone .
Centralia
Columbia
Miscellaneous
Buchanan
.
St. Joseph
Miscellaneous

80
6
66
8
43
24
19
69
42
13
14
53
38
15
3
444
26
412
6
2,058
2,041
17

Butler
Poplar Bluff._.
Miscellaneous..
Caldwell
Hamilton
Miscellaneous..
Callaway
Fulton
Miscellaneous..

176
170
f\

17
fi
11
118
110
8

Camden: Miscellaneous.
Cape Girardeau
Cape Girardeau
Jackson
Miscellaneous
Carroll
Carrollton
Norborne...
Miscellaneous

_

:

I
j
|

Carter: Miscellaneous...!

363
316
41
6
125
104
17
4

171

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
MISSOURI—Continued
l|

Num- 11

ber of
returns

Pountv and city

Cass
Harcisonville
Pleasant Hill.
Miscellaneous
Cedar
Eldorado Springs...
Miscellaneous
Charlton
Brunswick. . .. ....
Salisburv
Miscellaneous
Christian: Miscellaneous
Clark
Kihoka
....
M iscellaneous
Clav . _
Excelsior Springs.__
Libertv
North Kansas City..
Miscellaneous
Clinton
Cameron . . .
Plattsburg
Miscellaneous
Cole .
Jefferson Citv
Miscellaneous
Cooper
Boonville.
Miscellaneous
Craw ford:
ous

'>
48
15
24

III

M iscellane-

Dade.

21
15

136
105
80
40
107
51
37
19
403
391
12
155
135
20
29

(j

Dallas: Miscellaneous...
Daviess
Gallatin
Pattonsburg
Miscellaneous

6
32
16
11

De Kalb: Miscellaneous.

28

Dent.
Salem
. . . .
Miscellaneous

28
26
2

.

Douglas: Ava

4
112

_.

...

133*73—32




47
31
5
19
220
25
20
6
34
93
42
74
36
15
23
63
27
17
17
o

12

!
:

County and city

1.204 ;
3 !:

Lincoln
Elsberry
Troy..
i!
Miscellaneous
li
!| Linn
:
Brookfield
.
Marceline
Miscellaneous
Livingston
!
Chillicothe
Miscellaneous
|
M c D o n a l d : Miscellane24 ,i
ous

1,186
15
134
131
3
35
26
9
140
106

_.

3 ;:

Holt....
M o u n d City
Miscellaneous
Howard
Fayette
Glasgow
New Franklin
Miscellaneous
Howell
West PI ain s
Willow Spring?
Miscellaneous.
Iron: Miscellaneous
Jackson
Indepen dence
Kansas City

49 I
9 i!
40 ||
95 I
48 I
22 l|
11 jj
14 j:
69 I;
53 i'
11 ;'
5
30
18.477~
506
17, 813

Macon
Eevier
L a Plata
Macon
M iscell aneou s
Madison
Fredericktown
Miscellaneous

56
7
30
19
184
S7
67
30
120
112
8

:

.
j
'
\
:
!

16

i
'

32
14
U\

:

149
14
30
90
15
37
34
3

I
,

Maries: Miscellaneous..!

A T arion
Hannibal
Palmyra
Miscellaneous
Mercer
Princeton
Miscellaneous
Miller
Kldon
Lees Summit
••• 44
Miscellaneous
Sugar Creek
16 Mississippi
Miscellaneous
98
Charleston
Jasper
._
j 1,082 |
E a s t Prairie
Carl Junction.
;
3 I
Miscellaneous
Carterville
i
6 ' Moniteau
Carthage
;
169 j
California
Joplin
;
791 i
Tipton
Sarcoxie
i
10
Miscellaneous
Webb City
;
95 M o n r o e
Miscellaneous
\
8
Monroe C i t y
Jefferson
268
Paris
Crystal City
60
Miscellaneous
De Soto
76 M o n t g o m e r y
Festus
60
Montgomery
;
Miscellaneous
\
72
Wellsville
Johnson
134
Miscellaneous
Holden
...!
26 Morgan
Warrensburg.
89
Versailles
Miscellaneous
19
M iscellaneous
Knox
27 N e w M a d r i d . . .
Edina.....
\
15
Gideon
Miscellaneous
12
Lilbourn
;
LaClede
!
48
Morehouse
Lebanon._..!
43
New Madrid
Miscellaneous
\
5
Parma
Lafayette
-.-!
221
Portageville
Concordia....
\
9
Miscellaneous
Higginsville
|
62 N e w t o n
Lexington
i
97
Granby
Odessa
.....
\
14
Neosho
Miscellaneous..
39 !
Seneca
Miscellaneous
Lawrence
..|
^9
Aurora
j
29 N o d a w a y
Maryville
Marion ville
j
6
Miscellaneous
Mount "V ernon
i
7
Pierce City
.....(
8 I Oregon
Thayer
Miscellaneous
..
9 |!
Miscellaneous
Lewis
.-'
62 |

Canton
La Grange.
Miscellaneous.

|
i
I
j
j

3 !|

Hickory: Miscellaneous.

•J

11
o

Greenfield
Miscellaneous

Dunkin
Campbell
Kennett
.
Maiden
Senath
Miscellaneous
Franklin
Pacific
8t. Clair
Sullivan
Union
Washington
Miscellaneous
G asconade
Hermann
Owensville
Miscellaneous
Gentry
Albany
.
King City
Stanberry
Miscellaneous

Greene
Ash Grove
Springfield
Miscellaneous
Grundy
Trenton
Miscellaneous
Harrison
B et hany
Miscellaneous
Henry
Clinton
Deepwater
Windsor
Miscellaneous?

117
41
30
16

' Number of
returns

County and eity

Osage: Miscellaneous...
Ozark: Miscellaneous.-.

2
i

!
,
i
•'
j
;
;
i
i
j
|
i
|

;

,
'
!
i
;
i
j
I
I

I
!
!
i
!

511
488
20
3
10
9
l
02
76
11\
52
35
14
3
51
43
7
1
«5
36
25
4
59
17
21
21
26
20
6
47
2
1
2
21
3
11
7
98
4
79
9
0
103
77
26
22
19
3
20
l

172

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
MISSOURI—Continued
County and city

Number of
returns

Pemiscot
Caruthers ville
Hayti—
Steele
- Miscellaneous
Perry
Perry ville
Miscellaneous
Pettis
Sedalia
Miscellaneous
Phelps
N"ewburg
Rolla
St. James
Miscellaneous
..
PikeBowling Green
I onisiana
Miscellaneous
Platte
Weston
Miscellaneous _. _
Polk
Bolivar
__ .
Humansville
Miscellaneous
Pulaski: Aliscellaneous..
Putnam
- __
Unionville
Miscellaneous
Rails: Miscellaneous
Randolph
Hunts ville
Vloberly
Miscellaneous
Rav
Riclimond
Miscellaneous.
ReynoldsrMiscellaneousRipley.. - . Doniphan
Miscellaneous
St. Charles
•st Charles
Miscellaneous—

143
98
26
13
37
31
6
412
391
89
6
67
12
4
152
28
103
21
77
11
66
27
21
5
1
28
19
18
1
13
427
11
401
15
108
62
46
8
18
17
1
315
283
32

NumDer of
returns

County and city

St. Clair
.
19
7
Appleton City
Osceola . . . _
10
Miscellaneous
2
St. Francois
425
g
Bismarck
Bonne Terre
...
110
47
Desloge
Elvins . .
13
Farmington
115
Flat River
70
Miscellaneous
62
Ste. Genevieve
60
Ste. Genevieve
48
Miscellaneous
12
Citvof St. Louis
44,504
St. Louis
9,773
Brent wood
24
Clayton
1,545
Ferguson
267
Glendale
39
Kirkwood .
716
Maple wood
631
Richmond Heights.
424
Shrewsbury.. _ _ 17
University City
2,348
47
Valley Park..
2 107
Webster Groves
Wellston
127
Miscellaneous
1,481
Saline
290
Marshall
170
Slater
08
Sweet Springs
17
Miscellaneous
35
Schuyler: Miscellaneous.
12
Scotland
Memphis
11
1
Miscellaneous
183
Scott
44
Chaffee
Fornfelt
12
Illmo
31
Sikeston
80
16
Miscellaneous
Shannon: Miscellaneous.

Number of
returns

County and city

Shelby
Clarence
Shelbina
Miscellaneous
Stoddard
Bernis
Bloomfield
Dexter
Miscellaneous
Stone
Crane
Miscellaneous
Sullivan
Milan
Miscellaneous

42
14
17
11
49
2
8
29
10
15
11
41
47
1
3

Taney Miscellaneous
Texas: Miscellaneous.„_

16
18

Vernon
Nevada
Miscellaneous
Warren
Warrenton
Miscellaneous
Washington
Potosi
M iscellaneous
Wayne: Miscellaneous-.

159
149
10
35
15
20
34
27

Webster
Marshfield
Miscellaneous
Worth
Grant City
Miscellaneous
Wright
Mountain Grove
Miscellaneous

i

19
28
20
8
1
22
12
10

All other:
Residents of other
States
.
Residents of foreign
countries (American citizens and
aliens)

675

68

5

MONTANA
State total
I 11,913
Returns, Form 1040,
showing no net in- i
come, not included in j
general tables
j
325
Adjustment—add to rec- <
oncile 1 with general I
tables ...
!
47
Total in general
Beaverhead
Dillon.._
Miscellaneous..
Big Horn
Hardin
Miscellaneous..
Blaine
Chinook
Miscellaneous..
1

See text, p. 19.




11,635
153
93
60
22
14
8
71
37

Broad water: Miscellaneous.
Carbon
Red Lodge
Miscellaneous.
Carter: Miscellaneous...
Cascade..
Great Falls
Miscellaneous
Chouteau
Fort Benton
Miscellaneous
Custer
Miles City
Miscellaneous
Daniels
Scobey
Miscellaneous

•
j
'
:
.
'
i
i
!
I

1,807
1.704
103
75
39
36
270
259
11
43
36
'2

Dawson
GleDdive
Miscellaneous
Deerlodge
Anaconda
Miscellaneous
Fallon
Baker
Miscellaneous
Fergus...
Lewistown
Miscellaneous
Fbithead
Kalispcll
Whitefish
Miscellaneous
(Jallatin
Bozeman
Miscellaneous

|
j
I

175
169
6
568
566
2
29
26
3
234
203
31
358
208
106
44
32fi
240
80

Garfield: Miscellaneous.!

8

_.

i

173

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and toionships, showing
number of returns—Continued
MO X T A N A—Continued
Number of
returns

County and city

Glacier
Browning
Miscellaneous _
Golden Valley: Miscellaneous
— j
Granite
Philipsburg
Miscellaneous
Hill
Havre
Miscellaneous

3 ii

Jefferson: Miscellaneous.'
Judith Basin: Miscellaneous

Liberty: Miscellaneous.. 1
Lincoiri
Libby
;
Miscellaneous
;
McCoiie: Miscellaneous.-"
Madison: Miscellaneous .
Meagher: Miscellaneous.!
Mineral: Miscellaneous.'
:
Missonla—
Missoula
Miscellaneous
!

Musselshell
Roundup
MiscellaneousPark..
Livingston
Miscellaneous...

103
82
21
304
283
21

Petroleum: ^S1 iscellaneous

|
\

Lake
Poison
M iscellaneous
Lewis and Clark
East Helena
Helena
Miscellaneous

Number of
returns

County and city

8

Phillips
Malta
Miscellaneous.
Pondera
Conrad
Miscellaneous

63
39
24
85
52
33

Powder River: Miscellaneous
-•

18

608
033
35

Sheridan
Plenty wood
Miscellaneous
I
Silver Bow
i
l
Butte
Walkerville
|
Miscellaneous
Still water: Miscellaneous
Sweet Grass
Big Timber
Miscellaneous..

44
21
23
2,515
2.468
41
11
31
46
45
1

Toole

_.!~

Shelby
;
140
Miscellaneous
_. j
119
27 jl Treasure: Miscellaneous.,

33 ! Prairie: Miscellaneous...
Hamilton
Miscellaneous
Riehland
Sidney—
Miscellaneous._.
Roosevelt
Poplar..
Wolf Point
Miscellaneous-.
Rosebud
Forsyth
Miscellaneous

Sanders: Miscellaneous.:

T e t o n : Miscellaneous__J

Powell
- Deer Lodge
Miscellaneous.
9 !; Ravalli

Number of
returns

County and city

16 | Valley

j
1
i
'
!
,

\

66
32
78
54
24
80
20
28
32
115
50
05

i
__•!

Glasgow
Miscellaneous
Wheatla. nd
Harlowton
'
M iscellaneous
Wibaux: Miscellaneous.'
Yellowstone
_
J;
Billings
Laurel
Miscellaneous..
All other: Residents of \~
other States
i

204
91
113

13
94
68
26
60
51
u
)>
894
S30
43
21
170

NEBRASKA
State total
-.[ 28.50* r Brown
j:
Ainsworth..
Returns, Form 1040, •
'•'••
Miscellaneous
showing no net income, not included <
!• Buffalo
in general tables
', 1,237 ;••
Kearney
Ravenna
_
Miscellaneous
Burt.

Total in general j
A flams
Hastings
Miscellaneous
AntelopeNelighM iscellaneous
Arthur: Miscellaneous..
Banner: Miscellaneous..
Blame: Miscellaneous..
Booue
Albion
St. Edwards
Miscellaneous
Box Butte
A lliance
Hemingf ord
Miscellaneous
l: Miscellaneous., i




589
507
>2
83
32
51
i.;

S
4

j
i

Oakland
Tekamah
i
2vl. iscellaneous
:
Butler
David City
;
M iscellaneous
j
Cass....
--.'
Plattsmouth
Weeping Water
j
Miscel Ianeous
j
Cedar
!
Hartington.
I
Randolph
j!
M iscel 1 a neou s

172
90
33
4i> ! Chase: Miscellaneous

324
283
36
5

.

Cherry
Valentino
Miscellaneous...
Cheyenne
Sidney
Miscellaneous.

!
•:
-

Clay
i
Sutton
i
Miscellaneous
i
Colfax,.
!
Sclmyler
i
Miscellaneous
!
Cuming
i
West Point
'
Wisner
j
Miscellaneous
I
Custer
i
B roken B ow
j
Miscellaneous.
'
Dakota
_
South Sioux C i t y . . . |
Miscellaneous
Dawes
Chadron—_
Crawford
'
Miscellaneous.
i
Dawson
Cozad
94
Gothenburg....
• — ii
Lexington
j
67 ji
Miscellaneous
!
1
Deuel..
i
Chappell
!
51
Miscellaneous
i
102 Dixon.—
i
131
Wakeiield—
;
94
Miscellaneous
..;
54
40
14
350
237
39
74
320
152
67
101
218
109
109
267
103
32
132
227
67
66

H'

95
15
So
256
89
167
325
120
124
81.
149
67
82
139
46
93
187
135
87
15
213
3w
61
94
19
56
V
19
128
m
78

174

STATISTICS OF INCOME

TABLK 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
XE BRA SKA—Continued
I Xiini- \\
ber of |j
returns ':•

County and city

Dodge
Fremont
North Bend
Scribner
Miscellaneous
Douglas
Omaha
Valley
Miscellaneous
Dundy
Benkelman
Miscellaneous
Fillmore
Geneva
Miscellaneous
Franklin
Franklin
Miscellaneous

_-

Frontier: Miscellaneous
Furnas
Arapahoe
Beaver City
Cambridge
Oxford
Miscellaneous
Gage
Beatrice
Wymore
Miscellaneous
Garden: Miscellaneous..
Garfield: Garfield
Gosper: Miscellaneous..
G rant: M iscellaneous...
Greeley: Miscellaneous.
Hall
Grand Island
Miscellaneous
Hamilton
Aurora
Miscellaneous
Harlan
Alma
Orleans
Miscellaneous
Hayes: Miscellaneous--.
H i t c h c o c k : Miscellaneous
Holt
Atkinson
O'Neill
-.
Miscellaneous
Hooker: Miscellaneous.
Howard
St. Paul
Miscellaneous
Jefferson
Fairbury
Miscellaneous
Johnson
Tecumseh
Miscellaneous
Kearney
Minden
Miscellaneous
Keith._.
Ogallala
Miscellaneous




C o u n t y and city

Keya Paha: Miscellane746
ous
461
49
Kimball
92
Kimball.
144 i
Miscellaneous
10, 700 |
10.550 I Knox
43
31
12
113
55
58
73
21
52
63 I

Bloomfield
Creighton
Miscellaneous
Lancaster
H avelock
Lincoln
Miscellaneous
Lincoln
North Platte
Miscellaneous
Logan: Miscellaneous..
Loup: Miscellaneous
McPherson: Miscellaneous
Madison
Madison
Newman Grove
Norfolk
Tilden
Miscellaneous
Merrick
Central'City
Miscellaneous
Morrill
Bayard
Bridgeport
Miscellaneous
Nance
Fullerton
Genoa
Miscellaneous
Neman a Auburn
Miscellaneous
Xuckolls
Superior
Miscellaneous
Otoe
Nebraska City
Miscellaneous
Pawnee
Pawnee City
Miscellaneous
Perkins: Miscellaneous.
Phelps
Holdrege
Miscellaneous
Pierce
Pierce
Plainview
M iscellaneous
Platte
Columbus
Miscellaneous
Polk
Osceola
Stromsburg
Miscellaneous
Red Willow
McCook
Miscellaneous
Richardson
Falls City
Miscellaneous

I Num\: ber of
returns

i Num-

County and city

j ber of
returns

Rock: Miscellaneous
10
101
78
23
185
39
39
107
3. 370
45
3. 243
82
419
363
56

22

527
95
28
345
23
36
163
105
58
67
20
33
14
84
40
39
142
93
49
143
88
55
324
242
82
57
32
25

Saline
Crete
Friend
Wilber
Miscellaneous
Sarpy
Bellevue
Miscellaneous
Saunders
Ashland
Wahoo
Miscellaneous
Scotts Bluff
Gering
Minatare
Mitchell
Scottsblufi
Miscellaneous
Seward
Seward
M iscellaneous
Sheridan
Gordon
Rushville
Miscellaneous
Sherman
Loup Cit y
Miscellaneous
Sioux: Miscellaneous
Stanton
Stanton
Miscellaneous..
Thayer
Deshler
Hebron
Miscellaneous-.

49
03
3
80
278
46

113
49S
01
34
70
272
01
190
129
07
183
43
49
17
22
101
70
2."
122
33
07

Thomas: Miscellaneous.
Thurston
Pender
Walthill
Miscellaneous-.
Valley
Ord
Miscellaneous..
Washington
Blair
Miscellaneous..
WayneT
W ayne
MiscellaneousWebster
Red Cloud
Miscellaneous..
Wheeler: Miscellaneo.is.

98
27
43
28
267
214
53
252
176
76

250
307

York
York
_...
Miscellaneous..
All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)

149
98
27
24
100
74
20
231
114
117
198
133
05
71
38
8
225
188
37

80

175

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns--Continued
NEVADA
j Nura; ber of
i returns

County and city

State tot al
j 4,3.57
Returns, Form 1040, j
showing no net in- •
come, not included in j
general tables
'•
185
Adjustment—subtract
to reconcile with gen- .
oral tables '
:
166
Total in general
tables.,.Churchill
Fallon
Miscellaneous.
Clark
Las Vegas
Miscellaneous

4,000

County and city

|; X11111ber of
I returns

Esmeralda
Goldfield
Miscellaneous.
Eureka: Miscellaneous..1,
I Iinnboldt
Winnemucca...
Miscellaneous..
Lander: Miscellaneous..;
Lincoln
Calient e
Miscellaneous..
Lyon
Yerington
Miscellaneous..

]
j
j

34
181
]37
44

Douglas: Miscellaneous.

Mineral: Miscellaneous.

EJko.
Elko
^! iseellaneous

Nye_.
Tonopah
Miscellaneous..

90
.57
33
104
62
42

35
191
157
34

County and city

! Xum| her of
j returns

Ormsby
Carson City_.
Miscellaneous
Pershing
Lovelock..
Miscellaneous
Storey: Virginia C i t y . . .
Washoe
Keno.
Sparks
._.
Miscellaneous..
White Pine
East Ely
Ely
McGill
Ruth..
Miscellaneous..

80
61
19
105
28
14
1, 596
1, 449
128
19
762
67
247
259
170
19

All other: Residents of !
other States
i

NEW HAMPSHIRE
Slate total
R e t u r n s , F o r m 1040, !
showing no net in- •
come, not included in i
general tables
i
A d j u s t m e n t — a d d to rec-1
oncile w i t h general j
table?1
!
Total in general j
tables
|
'helknap
Alton
Belmont
Laconia
Meredith
Tilton
Miscellaneous
Carroll. _.
Hartlett,
Conway
ossipee
Wake field
Wolfeboro
Miscellaneous

Cheshire
Ilinsdale
Jaffrey
Keene..
Marlboro
Swanzev
Troy
Wai pole
Winches t er
Miscellaneous
Coos
Berlin
Colebrook
Gorham
Lancaster
Northumberland
i See text, p. 19.




14,288 j C o o s — C o n t i n u e d .

Stewartstown..
j
Whitefield
|i
Miscellaneous
;•
403 11 G raf ton
Ashland
Bristol
j
Campton
42 •!
Canaan
E n field
13,927
Hanover
UaverhilL..--5S2
Lebanon
19
Lincoln
10
Lisbon
328
Littleton

Plymouth .

75 :
Miscellaneous
93
Itillsborough
282
Amherst
9
,\ in rim
.

66 li
103 !'
1,122 \58

738 j
38 !
18
16
57
30
990
560
66
58
123

Bedford
GolTstown
Greenville
Hillsborough.
Hudson
Munches! er._ .
Merrimack...
Milford
Nashua
Peter boro
Weare
Wilton
Miscellaneous
Merrimack.
Andover.
Bosca'.ven
Concord
Franklin
Henniker
Hooksett
Hopkintou...

It

Merrimack—Contd.
Pembroke
Pittsfield

Miscellaneous..
Kockingham
7)erry._
Epping
Exeter
Hampton
Kingston
Londonderry..
Newmarket
Plaisto w
Portsmouth
Raymond
Rye
Salem.
Seabrook
Miscellaneous.
Stratford
Dover
46
Durham
38
Farmington
76
Milton,
33 i;
Rochester
2, 364 i:
Somerswort h

1,582
115
35
56
11
23
15
417
115
303
51
60
198
136
162
4,253
10

12
141
1,155
143
12
63
121
1,946
15
3
J,285
235
29
U)
10

S
65

WE

Miscellaneous
; Sullivan
(.; harlest o w n
;
Claremont
.
ij
Newport
r
Sunapee
!i
Miscellaneous
|!
!! All other:
!
i
R e s i d e n t s of other .
|;
States
j
:i
Residents of foreign i
j!
countries (Ameri- i
!
can citizens a n d !
•:
aliens)
i

264
1,599
131
16
287
89
3t
6
41
20
703
15
33
63
15
143
1,095
514
36
70
20
299
124

144
21

20

176

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties^ cities, and townships, showing
number of returns—Continued
NEW JERSEY

County and city

State total
Returns, Form 1040,
showing no net income, not included in
general tables
Total in general
tables

Number of
returns
192,804
4,861
187,943

Atlantic
Absecon
-Atlantic City
Egg Harbor
Hammonton
Landis ville _
Linwood
Margate
Mays Landing
Northfield
Pleasant ville
Somers Point
Ventnor
Miscellaneous
Bergen
Allendale
Bergenfield
Bogota
Carlstadt
Oliffside
Oliffside Park
Closter
Cresskill
Demarest
Dumont
East Paterson
East Rutherford
E dge water
Emerson
Englewood
Fairlawn
Fairview
Fort Lee
Garfield
Glenroek
Grant wood
Hackensack
Harrington Park
Hasbrouek Heights.
Ha worth
Hillsdale
Leonia.
Little Ferry
Lodi._
Lynd hurst
May wood
Midland Park
Mont vale
Moonaohie
NewMilford
North Arlington....
North Vale
___
Norwood
_
OradelL...
Palisade Park
Paramus
.._
Park Ridge
„_
Ramsey.
Ridgcfield
_..
Ridgefleld P a r k . . . .
Ridgewood
Rochelle Park
Rutherford
Teaneck
Tenafly
Wellington
Waldwick
West Enplewood...




248
209
66
183
111
73
347
67
193
193
36
1.830
201
120
235
357
535
795
1,847
87 i
573

86
184
632
118
177
728
258
172
98
11
57
299
20
49
286
360
20
121
210
312
S59
2,004
134
1, 866
1,044
°82
38
532

County and city

i Numi bcr of
returns

Bergen—Continued.
West Fort Lee
Westwood
_.
Woodridge
WyckofT
Miscellaneous
Burlington
Beverly
Bordento w n
Burlington
Florence
Medford
Moorestown
Mount Holly
Palmyra
Riverside
RivertoD
Roebling
Miscellaneous
Camden
Audubon
.
Barrington
Bellmawr
Berlin
Blackwood
Brooklawn
Camden
Clementon
Collingswood
Gloucester
Haddonfield
Haddon Heights
Laurel Springs
Lindenwold
Magnolia
Merchantville
Mount Ephraim
Oaklyn
Runnemede
Westmont
Woodlynne
Miscellaneous
Cape May
Cape May
Cape May Court
House
Ocean City
Wild wood
.._.
AVoodbinc
_.
Miscellaneous
Cumberland
Bridgcton
Mill ville
Port Norris
I
Vineland
|
Miscellaneous
i
Essex
Belleville
Bloomfield
CaldwelL.
Cedar Grove
East Orange
Essex Falls
Glenridge
Irvington
Livingston...
__|
Maplewood
!
Millburn
Montclair
Newark
North C aid well
j
Nutley
;
Orange
:
Roseland..
!
Short Hills
South Orange
:
Yr-ronn
._•

County and city

Number of
returns

Essex—Continued.
West Caldwell
1,775
West Orange
501
140
Miscellaneous
330
1. 674
119 Gloucester...
67
Clayton
1,048
72
Glassboro
2,436
15
National Park
135
131
Paulsboro
151
324
Pitman
267
114
Swedes boro
43
72
Wenonah
26
85
West ville
504
49
Williamstown
206
522
Woodbury
219
223
Miscellaneous
101
31,043
346 Hudson
1,402
Arlington
41
3, 094
Bayonne
397
57
East Newark
6,427
177
Guttenberg
353
338
Harrison
39
Hoboken
j 2. 450
5
73
Hudson Heights
60
15. 229
.lersey City
45
608
Kearney
33
1,427
North Bergen
1.670
193
Sccaueus
50
2,971
Union City
992
1,
452
Weehawken
267
West New York
1,561
980
n
]\
I
iscella
neous
545
829
57 Hunterdon
187
Flemington
17
30
Frenchrown
31
78
Highbridge
754
172
Lamhertville
19
350
Miscellaneous
139
6. 651
19 Mercer
199
Highstown
126
69
Hopewell
45 1
Pennington
181 j
1. 330
Princeton
769 !
4,727
Trenton
146 ]
249
Miscellaneous
6,16S
55 Middlesex
271
238
Carieret
00
235
Cranbury
339
Dunellen
121
2
East Brunswick
367
1,136
Highland Park
31
436
.iamesburg
5
217
Lincoln. _.
419
18
Metuchen.
9
Middlesex
398
102
Milltown
6:
1,85ft
New Brunswick
56, 842
14
Old
Bridge
1,222
1,279
Perth Amboy
2.876
37
Plainsboro
619
3
Piscataway
81
67
Sayre ville
9,003
274
South Amboy
192
40
South Plainneld
1,377
198
South River
2,982
385
Woodbridge
100
380
Miscellaneous
2,791
5,344
421 Momnouth
957
A sbury Park
5, 036
119
Atlantic Highlands_
20, 846
65
Avon.
45
172
Belmar
1.390
138
Bradley Beach
2, 387
30
Eatontown
44
36
Fair Haven
559
376
Freehold
2,262
42
617
Highlands

177

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
N E W JERSEY—Continued
County and city

Number of
returns

Monmout-h—Continued
Keansburg
Keyport
Little Silver
__..
Long Branch
.__
Manasquan
Matawan
Neptune City
Ocean Grove
Ocean Port
Red Bank
Rurnson
Sea Bright
Spring Lake
Union Beach
Miscellaneous
Morris
Boonton
Butler
Chatham
Chester
Denville
Dover
Florham Park
Hanover
Kibemia
Lake Hopatconir
Lincoln Park
Madison
Mendham
Montville
Morris Plains
M orristown. - _.
Mountain Lakes
Netcong
Pequannock
Riverdale
Rockaway
Wharton
M iseellaneous
Ocean
Lakewood
New Egypt
Point Pleasant

36
196
68
548

m
104
66
148
14
886
108
50
194
1

872
6,055
558
157
488
35
88
725
23
18
3
10
66
670
88
34
156
1,569
299
95
21

23
133
146
650
795
268
18
101

County and city

Number of
returns

Ocean—Continued.
Toms River
Tuckerton
M iscellaneous -..
Passaic
Bloomingdale
|
Clifton
!
Haledon
Hawthorne
Little Falls
North Haledon
Passaic
Paterson
Pompton Lakes
Prospect Park
_j
Ringwood Manor.. J:
Totowa
Wanaque
Wayne
West Paterson
Miscellaneous
i
Salem
I
Carneys Point
Elmer
..i
Penns Grove
'
Salem
!
Woodstown
i
Miscellaneous
Somerset
j
Bedminster
__J
Bernardsville
>
Bound Brook
i
Gladstone
I
Manville
!
North Plainfield......
•
Peapack
Raritan
Somerville
I
South Bound Brook.;
j!
Miscellaneous
'
!
! Sussex
j
Franklin
j
Hamburg
i
Newton
!

Number of
returns

County and city

Sussex—Continued.
26
Ogdensburg
176
32
Sparta
18
52
Stanhope
214
64
Sussex
__.
13, 336
3
Vernon
25
89
Miscellaneous....
1, 590
19,316
109 Union
Cranford
1,066
643
Elizabeth
\ 6,139
243
Fanwood
'
173
19
88
Garwood
I
3.235
860
Hillside
i
i>, i
35
Kenil worth
!
163
406
Linden..
i!
35
41
New Providence
12
Plainfield
i 3,416
73
Railway
!
13
841
Roselle
i
32
532
Roselle Park
28
116
Scotch Plains
'
430
173
Springfield
i
705
]. 741
Summit
35
456
Union
i
35
Westfield
: 2.134
186
136
Miscellaneous
'.
300
1. 251
91 Warren
To
Alpha
:
58
02
Belyidere
;
2,373 !j
41
Blairstown
i
21 j|
154
Hackettstown
220
!
23
Oxford
572 l|
579
Phillipsburg
';
51 (I
274
Washington
33 j
103
Miscellaneous
j
378 I
29 \\
j
82 ; All other:
Residents of other j
G61 li
States
! 1,551
30
Residents of foreign •
296
countries (Ameri- I
665
can citizens and !j
85
aliens)
30
2S4

NEW MEXICO
State total
;
Returns, Form 1040, j
showing no net in- !
come, not included in ;
general lables
j
'Total in general i
tables
Bernalillo
.
Albuquerque..
Miscellaneous.

|i

6,653 |j Dona Ana

Las Cniees
Miscellaneous
Eddy
Artesia
365 1
Carlsbad.-.
Miscellaneous-Grant..
Silver City...Miscellaneous. _. ....
1,428
Guadalupe
...
1,426
Santa Rosa
2
Miscellaneous

Catron: Miscellaneous.-i
Chaves
Rqsswell
Miscellaneous..
Colfax
Raton
Miscellaneous..
Curry
Clovis
Miscellaneous..
De Bar a: M iscellaneousj




266 I; McKinley
Gallup
156 !

no
no

359

18

Hidalgo
Lordsburg
Miscellaneous—. ..
Lea: Miscellaneous-.- ..
Lincoln
Carrizozo
..-..
Miscellaneous.
Luna . -.
Deniinc
...
Miscellaneous.. -....

Miscellaneous

i

Mora: Miscellaneous

204
45 ! Otero
Alamogordo
430 j
Tularosa
196
240

\\

Miscellaneous

58 ;i Quay
Tueumcari
28
Miscellaneous
30

Harding: Miscellaneous
606
574
32
407
272
135
272
254

I

79
61
18
~290
41
39
118
107
11

Rio Arriba: Miscellane- :
ous
Roosevelt
Portales
Miscellaneous
Sandoval: Miscellaneous'
San Juan
Farmington
Miscellaneous
San Miguel
i
Las Vegas
!
Miscellaneous

368
292
76
32
108
70
18
20
170
146
24

S4
53
31
70
33
37
296
'-'.50

178

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing

number of returns—Continued
NEW MEXICO—Continued
Number of
returns

County and city

Santa Fe
Santa Fe
Miscellaneous-.- __.
Sierra
Hot Springs
Miscellaneous..- ___
Socorro.-.
Magdalena,
Socorro
-Miscellaneous

514
481
33
35
19
16
67
24
33
10

County and city

Number of
returns

Taos: Miscellaneous

57

Torrance
Mountainair
Miscellaneous
Union
Clayton
Miscellaneous
Valencia..
Belen
Miscellaneous

37
12
25
73
53
20
95
59
36

County and city

Number of
returns

All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)

63

14

NEW YORK
State total
Returns, Form, 1040,
showing no net income, not included in
general tables
Adjustment — subtract
to reconcile with general tables *
Total in general
tables
Albany
Albany
Cohoes
Colonie
Delmar
Green Island
Menands
Ravena
Watervliet
Miscellaneous
AUegany
Andover
Belmont
Bolivar
Cuba
Friendship
Wells ville
Miscellaneous

I
!

Bronx: New York City 6 .

9,137
7,301
609
11
133
101
84
44
408
446
847
32
35
142
80
34
340
184
29, 771

Broome
4,551
Binghamton
3,455
Deposit
|
80
Endicott ^
450
Johnson City
I
342
Port Dickinson
j
10
Union. (See Endicott.)
214
Miscellaneous
Cattaraugus
1,916
AUegany
52
Cattaraugus
42
Franklin ville
64
Gowanda
156
Little Valley
36
Olean
913
Randolph
34
Salamanca
372
Miscellaneous
247
Cayuga
1,878
Auburn
1,588
Moravia
43
Weedsport
54
Miscellaneous
193
Chautauqua
3,655
Brocton
29
Celeron
11
Dunkirk
490
i See text, p . 19.




Chautauqua—Contd.
64
Falconer
Fredonia
193
Jamestown
2,239
44
Lakewood
43
M a y ville
120
Silver Creek
149
Westfleld
273
Miscellaneous
2,419
Chanting
2,250
Elmira
62
Elmira Heights
63
Hqrseheads
44
Miscellaneous
784
Chenango
62
Bainbridge
73
Greene
New Berlin
56
Norwich
388
Oxford
45
Sherbume
66
Miscellaneous
94
Clinton
765
Champlain
29
Dannemora
14
Plattsburg
485
Rouses Point
j
105
Miscellaneous
I
132
Columbia
1,247
Chatham
156
Hudson
6.11
Philmont
36
Valatie41
Miscellaneous
403
Cortland
I
914
Cortland
I
732
Homer
I
101
McGraw
I
27
Miscellaneous
54
Delaware
i
703
Delhi
!
101
Hancock.j
70
Sidney
96
65
Stamford
Walton
118
Miscellaneous
253
! Dutchess.-.
3, 506
Beacon.
-.
366
Millbrook
158
Pawling.
118
1,959
Poughkeepsie
102
Rhinebeck
124
Wappingers Falls...
Miscellaneous
679
36,346
ErieAkron
75
Angola
65
Blasdell
50
Buffalo
30,482
Depew
83
410
East A u r o r a . . .
i
6
See footnote on p. 179.

Erie—Continued.
Hamburg
Kenmore
Lackawanna
Lancaster
North Collins...Orchard Park
Sloan
Springville
Tonawanda
Williamsville
Miscellaneous
Essex
Keeseville
Lake Placid
Port Henry
Ticonderoga
Westport
Miscellaneous
Franklin
Chateaugay
Malone
Saranac Lake
Tupper Lake
Miscellaneous
Fulton
Broadalbin
Glovers ville
Johnstown
Nqrthville
Miscellaneous
Genesee
Batavia
LeRoy
Oakfield
Miscellaneous
Greene
!
Athens
j
Catskill
i
Coxsackie
Miscellaneous
Hamilton: Miscellaneous
Herkimer
Dolgeville
Frankfort
Herkimer
Ilion
Little Falls
Mohawk
Miscellaneous
Jefferson
Adams
Alexandria Bay
Carthage
Clayton
Dexter
Water town
Miscellaneous
1=
7
Includes Union.

492
1,710
400
275
35
111
10
102
524
320
1,202
689
36
138
87
121
30
277
1,233
40
367
497
115
214
1,638
46
1,030
466
49
47
960
585
170
63
142
582
32
264
70
216
75
1, 570
98
119
342
353
414
57
187
2,550
80
67
214
90
23
1,728
348

179

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns— Continued
NEW YOUJC—Continued
County and city

Kings: Brooklyn

Number of

returns

c

99,420

Lewis
368
Lowville. .
193
Miscellaneous
175
Livingston
760
•Vvon
110
Caledonia
54
Dansville
237
Geneseo
113
Mount Morris
65
Nunda
42
Miscellaneous
139
Madison. _
1,088
Canastota
110
Cazenovia.
145
Hamilton
- 144
Oneida
479
Miscellaneous. 210
Monroe
19,902
Brockport
160
185
East Rochester
Fairport.
249
47
Honeoye Falls
175
Pittsford - .- Rochester
18,120
Spencerport
85
Webster.
90
Miscellaneous
791
Montgomery
_
1,607
Amsterdam
1,117
155
Canajoharie
Fonda
35
139
Fort Plain
St. Johnsville
71
Miscellaneous
90
Nassau
17, 650
Baldwin
.
671
50
Bavville
Bellerose
410
Cedarhurst
399
East Rockaway
138
193
Farmingdale
_
Floral Park
807
Freeport
1,152
G arden C ity
1,052
Glen Cove
568
Great Neck
],004
Great Neck Estates.
8
Hempstead
1,527
Hewlett
226
Hicksville
296
Inwood.
101
Island Park
27
Lawrence
242
Locust Valley
142
Long Beach
432
Lynbrook
1,084
Malverne
103
Mineola
450
New Hyde Park
134
13
Old Westbury
298
Oyster Bay
Port Washington
708
1,557
Rockville Center
150
Roosevelt
201
Roslyn
232
Sea Cliff
* New York City:
Counties—
Bronx
Kings (Brooklyn).
.New York
Queens
Richmond
Total




Number of
returns

County and city

Nassau—Continued.
Stewart Manor
Valley Stream
Westbury.
Williston Park__
Miscellaneous

105
554
263
111

j

New York: New York
City 6
Niagara
Lewiston
Lockport
Middleport
Niagara Falls
North Tonawanda Miscellaneous
._
Oneida
._
Boonville
..
Camden
Clinton
New Hartford
New York Mills. ..
Oriskany..
Rome.
Sherrill
Utica
..
Waterville
Whitesboro
.
Yorkville
Miscellaneous.
Onondaga
Baldwinsville
Camillus
East Syracuse
Fayetteville
Jordan
...
Liverpool....
Manlius
i
Marcellus.
I
North Syracuse
I!
Skaneateles
:
Solvay...
Syracuse
;
Miscellaneous— ... i
Ontario
|
Canandaigua
\
Clifton Springs
|
Geneva...
!
Manchester
....!
Naples.
'
Phelps
|
Shortsville
!
Victor.
Miscellaneous
Orange
Chester
Cornwall
Cornwall on the
Hudson
Goshen
Highland Falls
May brook
Middletown
Monroe
New burgh
Port Jervis
Walden
_.

2,242
338,883
5,396
60
1,106
63
3, 294
655
218
<>, 426
80
66
177
218
38
20
918
93
4. 208
06
114
40
388
12,753
165
56
198
144
33
86
79
58
43
200
169
!J,213
309
1,642
340
130
858
27
42
58
55
50
82
4,101
46
95
187 i
87
32
924 i
116 !
, 172
449
124

County and city

Number of
returns

Orange—Continued.
Warwick
|
r,4
Miscellaneous
621
Orleans
604
Albion
220
Holley
72
Medina
227
Miscellaneous
85
Oswego
1,534
Fulton
399
Mexico.
:
27
Oswego
773
Phoenix
70
Pulaski
_J
96
Miscellaneous
!
109
Otsego
1,167
Cooperstown..
198
Oneonta
_>.
656
Richfield S p r i n g s . . . .
34
Unadilla
42
Miscellaneous
__.
237
Putnam
562
Brewster.
219
Cold Spring
98
Miscellaneous
245
Queens: New York
City6_...
41.S64
Rensselaer
Castleton
Hoosick Falls
Rensselaer.
Troy.
Miscellaneous
Richmond: New York
City e
4, f.49
2,322
Rockland
269
Ha verstraw
•11
Hilburn
Nanuet
.'78
Nyack
175
Pearl River
Piermont
37
Sloatsburg
49
South Nyack
207
Spring Valley
297
SufTcrn
39
West Ha verstraw...
Miscellaneous..
496
St. Lawrence
1,788
Canton..
178
Gouvemeur.
171
Massena
j
344
Norwood
;
56
Ogdensburg
:
499
Potsdam
;
228
Miscellaneous
{
312
Saratoga
'• 1,702
Ballston Spa
Corinth
:
Mechanicville..
j
Saratoga Springs
J
Schuylerville
',
South Glens F a l l s . . . '
Stillwater
'
:
Waterford
Miscellaneous.

219
53
254
620
48
56
37
231
178

180

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing

number of returns—'Continued
NEW YORK—Continued
Number of
returns

County and city
Schenectady.. _
Schenectady
Scotia
Miscellaneous
Schoharie
Cqbleskill
Miscellaneous
Schuyler
Montour Falls
WatkinsGlen
M iscellaneous
Seneca
Seneca Falls-_
Waterloo
Miscellaneous
Steuben
Addison-__
Bath
Canisteo--.
Corning
Hammondsport
Hornell
Painted Post
Wayland
Miscellaneous
Suffolk
_
Amity ville
Babylon
Bay Shore
Bright waters
East H a m p t o n
Greenport
Huntington
Islip
Lindenhurst
Northport
Patchogue
Port Jefferson
River head
Sag Harbor
Say ville
Southampton
Miscellaneous
Sullivan
Liberty
Monticello
lioscoe
South Fallsburg
Miscellaneous..

._

0,797
6,131
550
116
314
170
144
215
70
122
23
448
265
99
84
1,871
41
160
68
600
48
670
95
66
123
7,262
354
453
409
107
198
182
841
202
140
271
485
193
390
107
241
339
2,350
1,009
175
189
129
131
385

County and city
Tioga
Owego
Waverly
Miscellaneous
Tompkins
Groton
Ithaca
Trumansburg
Miscellaneous
Ulster
...Ellenville
Kingston
Marlboro
New Paltz
._
Saugerties
Miscellaneous
Warren
Glens Falls
Miscellaneous
Washington
Cambridge
Fort Edward
Granville
Greenwich
Hudson Falls
Salem
Whitehall
Miscellaneous
Wayne.._
.-Clyde
Lyons
Newark
Palmyra
Sodus
Walcott
Miscellaneous
Westchester.
Ardsley.
Ardsley on H u d s o n .
Bedford Rills
Briarcliff Manor
Bronx ville
Buchanan
Chappaqua
Croton on H u d s o n . .
Dobbs Ferry
Elmsford
Harmon on Hudson
Harrison.

Number of
returns

County and city

489 Westchester—C ont d.
208
Hartsdale
203
Hastings upon Hud78
son
Hawthorne
1,703
89
Irvington
1, 501
Katonah
43
Larchmont
70
M amaroneck
Mount Kisco...
2,013
121
Mount Vernon
New Rochelle.
_
1,188
69
North Pelham
45
North Tarrytown. _.
218
Ossining
Peekskill
372
1,249
Pelham
1,023
Pelham Manor _
226
Pleasantville
929
Port Chester
83
Rye
99
Scarsdale
130
Tarrytown
98
Tuckahoe
247
White Plains
50
Yqnkers
153
Miscellaneous
69 Wyoming
1,075
Arcade
62
Attica
166
Perry
331
Warsaw
148
Miscellaneous
91 Yates
43
Dundee
__
234
Penn Yan
31, 223
Miscellaneous
69
45 All other:
90
Residents of other
118
States
1,442
Residents of foreign
25
countries (American citizens and
161
aliens)
174
310
96
65
2-45

Number of
returns

174
394
80
230
209
981
604
470
4,393
3,881
96
301
833
900
502
374
449
1,227
734
1,422
527
650
2,212
6,087
653
431
51
63
84
147
86
300
39
200
61

8,303

252

NORTH CAROLINA
State total
Returns, Form 1040,
showing no net income, not included in
general tables
Adjustment—add to
reconcile
with general
tables1
Total in general
tables
Alamance
Burlington
Graham
Haw River
Mebane
Miscellaneous
Alexander —_
Taylors ville
Miscellaneous
s

See text, p . 19.




26,179

1, 564
601
25,216
435
330
37
6
34
28
24
20
4

Alleghany: Miscellaneous
Anson
Wadesboro
Miscellaneous..
Ashe: Miscellaneous
A very: Miscellaneous..Beaufort
Belhayen
Washington
Miscellaneous..
Bertie
Aulander
Windsor
Miscellaneous..
Bladen: Miscellaneous..!

191

21

Brunswick
Southport
Miscellaneous
Buncombe
Asheville
Miscellaneous
Burke
-.
Morganton
Valdese
__
Miscellaneous
Cabarrus—
Concord
_._
Kannapolis
Miscellaneous
Caldwell
Granite Falls
Lenoir
Miscellaneous
Camden: Miscellaneous.

24
21
3
1,794
1,561
233
143
107
19
17
214
146
56
12
156
9
142
5

181

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by countiest cities, and townships, showing
number of returns—Continued
NORTH CAROLIXA—Continued
] Xum- |
I ber of •
1 returns

County and city

:'!

Carteret _.
Beaufort
Morehead City
Miscellaneous

\
i
j
i
!=
Caswell: Miscellaneous, j

112
,')9
37
16

<'atawba..
Hickory
Maiden
Newton
Miscellaneous..
Chatham
Siler City
Miscellaneous..
Cherokee
Andrews
_.
Murphy
Miscellaneous-.

301
225
10
49
17
36
21
15
30
19
10
1
.
72
1

C ho wan: Edenton
C lay: Miscellaneous
Cle veland
Kings Mountain
Shelby...
Miscellaneous
Columbus
Chadbourn
Tabor
White ville
Miscellaneous
Craven
New Bern
Miscellaneous
Cumberland
Fayetteville
Miscellaneous

i
j
Ii
|

:

!
i!
\
!
j
•
__i
j
'•

Currituck: Miscellane- \
OTIS

Dare: Miscellaneous
Davidson
Lexington
Thomasville
Miscellaneous
Davie
Cooleeraee
Mqcksville
Miscellaneous
Duplin
Kenansville
Warsaw
Miscellaneous
Durham
Durham
Miscellaneous
Edgecombe
Rocky Mount
Tarboro
Miscellaneous
Forsyth
Kenersville
Winston-Salem
M iscellaneous
Franklin
Franklinton
Louisburg
M iscellaneous
Gaston
Belmont
Bessemer City
Cherry ville
Dallas
Gastouia
Lowell

;

;

Nuin- j1
ber of |i
returns |

County and city

Gaston—Continued.
McAdenville
Mount Holly
Stanley
Miscellaneous.

i
i
I
i

Gates: Miscellaneous...I
Graham: Miscellaneous.]
Gran vilie
Oxford
Miscellaneous

117
104
13

._
.-..

Greene: Miscellaneous. _;

12

2,785

Guilford
Gibson ville
Greensboro
High Point

16

1.890
807
72
246
50
49
41

Miscellaneous
Halifax
Enfield
Roanoke Rapids.
181
Rosemary
35
Scotland Neck...
125
Weldon
21
Miscellaneous
87 Harriett
Dunn
13
Miscellaneous
31 Hay wood
Cant
nto
243
Hazel wood
.
237
Waynes ville
6
Miscellaneous....
344 Henderson
307
East Flat Rock
37 |
Henderson ville
;
Miscellaneous..
| Hertford
j
Ahoskie
l
Murfrot'sboro..
!
Miscellaneous-- .
289 Hoke
156 |
Raeford
120 ;
Miscellaneous
13
30 II Hyde: Miscellaneou

40
50
10 j
99 I

38 j
138 '
84

41 [

j
!
!
!
!
j
!
I
'
'
i
i
!
!
\
j
I
|
;
;
i
:
•

;




j Xum'< ber of
returns

McDowell
91
Marion
78
Miscellaneous. .. ___
Madison . .
. .
h
14
Marshall
.
Miscellaneous
.
Martin
13
Robersonville.
34
Williamston
8
Miscellaneous
3. 923
Mecklenburg
3. 824
Charlotte
Cornelius..
.
6"
Davidson
1
Pi no ville
28
Miscellaneous.
27
Mitchell
19
Spruce Pine..
Miscellaneous..
8
Montgomery
62
Mount Gilead.
21
Troy
_-.
Miscellaneous..
18
Moore.
280
Aberdeen
..;
5<i
16
Carthage
j
93
Southern Pines
j
116
M iscellaneous
|
52
Nash..
!
]2
Xasti ville
j
Spring 11 ope
-.. |
18
Miscellaneous
I
New Hanover
[ 1,213
1, 206
Wilmington
7
Miscellaneous

3[

Northampton: Miscella- |
neous
!
15 i Onslow: Miscellaneous..!
59;
30 Orange
17 !
Carrhoro
Chapel HilL...
12 ;
Hillsboro
17 !
Miscellaneous.
15 I

71
16
113
o
72
33
6

- I1 Panilico: Miscellaneous _
6 |! Pasquotarik: Elizabeth
—

17 Tredell
4
Mooresville
71 |
Statesville
5 i|
Miscellaneous
20 Jackson
46
Sylva
1,290
IS I isce lla neo us.... 1,289 Johnston
1
Benseu.
709
Clayton
542
Selma
128
Smith field
39
Miscellaneous
1,837 Jones: Miscellaneous
17
1,782 Lee
38
Sanford
55
:\ I iscellaneous
17 Lenoir
._
31
Kinston
7
La Grange
596
M iscellaneous
90 Lincoln
7
Lincolnton
13
Miscellaneous
13 Macon
:_
400
Franklin
13 I
Miscellaneous... .

County and cit v

!

=^_-.= ;
71 !j
208 ji
7 jj
40 ij
25 ij
15 '!
124 ||
15 ||
28 |;
11
i^O
14

1
1
'

.

109
101
8
222
205
14
3
69
68

/""if-i-

city

Fender
Burgaw
Miscellaneous
L'erquimans
Hertford
Miscellaneous
Person.
Rqxboro
Miscellaneous
Pitt
Ayden
Bethel
Farmville
Greenville
i
Miscellaneous
i! Folk
:•
Tryon
jj
Miscellaneous
II Randolph
h
Asheboro
jj
Ramseur
I;
Randleman
\\
Miscellaneous
Riehniond.
Hanilet
Rqckinghani..
.Miscellaneous

281
12
30
32
4
106
93
13
2S6
16
1
41
204
24
56
48
S
134
88
V,
11
22
197
103

182

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by countiesf cities, and townships, showing
number of returns—Continued
NORTH CAROLINA—Continued
Number of
returns

County and city

Robeson
Fairmont
Lumberton
Maxton
Red Springs
St. Pauls..
Miscellaneous
R ockingham
Draper
Leaksville
Madison
Mayodan...
Reidsville
Spray
Miscellaneous
Rowan
China Grove
Kast Spencer
Landis
Salisbury
Spencer
Miscellaneous
Rutherford
Caroleen
Cliffside
Forest City
Henrietta
Rutherfordton
Spindale
Miscellaneous
Sampson
Clinton
Miscellaneous
Scotland
Laurinburg
Miscellaneous

.

j

190
14
S7
22
43
3
16
334
9
(52
30
8
174

35
16
534
13
7

430
60
15
108
2
12
27
6
36
15
10
51
40
11
85
70
15

County and cify

NumI ber of
; returns

Stanley
;
177
Albemarle
j
133
Badin
j
30
Norwood
9
Miscellaneous
5
Stokes
29
Walnut Cove
16
Miscellaneous
j
13
Surry
226
Elkin
;
47
Mount Airy
152
Pilot Mountain
12
Miscellaneous
,
15
Swain
;
35
BrysonCity
18
Miscellaneous
17
Transylvania
43
Brevard
..:
38
Miscellaneous
_
Tyrrell: Miscellaneo \is__~
105
Union.
Monroe
06
Miscellaneous..
9
Vance
222
Henderson
212
Miscellaneous..
10
Wake—
1,620
Raleigh
1. 505
Wake Forest...
39
Wendell
18
Miscellaneous..
58
Warren
114
Littleton
29
Warrenton
59
Miscellaneous..
26

County and city

Washington
Plymouth
Miscellaneous
Watauga
Boone
Miscellaneous
Wayne
Fremont
Goldsboro
Mount Olive
Miscellaneous
Wilkes
North Wilkesboro..
Wilkesboro
\
Miscellaneous
j
Wilson
!
Wilson
|
Miscellaneous
'••
Yadkin
j
Tonesville
|
Miscellaneous
I
Yancey: Miscellaneous - j
All other:
Residents of other
States
Residents of foreign
countries (Ameriican citizens and
aliens)

Number of
returns
37
34
3
18
5
10
370
13
301
52
4
108
90
10
8
417
378
3&
1.4
1
13

244

NORTH DAKOTA
State total
Returns, Form 1040,
showing no net income, not included in
general tables
Adjustment—subtract to
reconcile with general
tables i
Total in general
tables....
Adams
Hettinger
Miscellaneous
Barnes
Valley City
Miscellaneous
Benson: Miscellaneous..
Billings: Miscellaneous.
Bottineau
_
Bottineau City
Miscellaneous
Bowman: Miscellaneous.
Burke: Miscellaneous...
Burleigh
___
Bismarck
Miscellaneous
Cass

Casselton
Fargo
Miscellaneous
1
See text, p» 19.




9,064 ! Cavalier
I
Langdon.
Miscellaneous.
Dickey
491
Ellendale
Oakes
Miscellaneous.
311 jj Divide
|
|i
Crosby
i
l!
Miscellaneous
i
8,262 I!
=
;
Dunn: Miscellaneous...i
50 E d d y
__<
19
New Rockford
j
230
Miscellaneous
i
198 | E m m o n s . . .
32
Linton
|
(
Miscellaneous
Foster
j
Carrington
\
100
Miscellaneous
>
37 Golden Valley.
J
63
Beach
.
Miscellaneous
!
Grand Forks
i
Grand Forks
|
543
Miscellaneous
j
527
16 Grant: Miscellaneous...-)
1,794
49
1,612
133

Griggs
Cooperstown
Miscellaneous

i
!
\

96 Hettinger
Mott
33
63
Miscellaneous
104
41 Kidder: Miscellaneous.
44 La Moure: Miscellane19
ous
fil Logan: Miscellaneous. _
32 McHenry: Miscellane29
ous

3S

2%

133

Mclntosh
Ashley
Wishek
Miscellaneous..

55
22
19
14

McKenzie: Miscellaneous

31

McLean
Garrison
Wilton
Miscellaneous

27
2$
65

Mercer: Miscellaneous. _
Morton
Hebron
Mandan
Miscellaneous..

2S8
2&
192

42 Mount-rail: Miscellane30 j
ous. _
Nelson: Miscellaneous. _

S2

27

183

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
N O R T H DAKOTA—Continued
Num •
berof
returns

County and city

County and ciiy

I Xum! ber of
i returns

Kolstte: Miscellaneous..
Sargent: Miscellaneous..
Sheridan: Miscellaneous.
Sioux: Miscellaneous
Slop e: Miscellaneous

Oliver: Miscellaneous,__
Pembina: Miscellaneous.

7
101

Tierce
Rugby
Miscellaneous.
liamsey
_
Devils Lake
Miscellaneous
Ransom
Ertderlin
Lisbon
Miscellaneous

68
53
15
329 Stark
Dickinson
229
Miscellaneous,.
100
120
60 Steele: Miscellaneous._..'•
46
--•
14 ! Srutsnwn..

_.

_.

jRenville: Miscellaneous.
Richland
Hankinson.
Lidgerwood
Wahpeton
Miscellaneous

28

231
23

_..

120
61

Jamesto wn
:
Miscellaneous
j
| i To wner
|
Cando
I
Miscellaneous
Traill
|
Hillsboro
'
May ville:
Miscellaneous..., ...;

126
69
57
374
336
38
100
68
32
120
35
36
49

Number of
returns

County and city

Walsh__
Grafton
Park River
Miscellaneous
Ward
Kenmare
Minot
Miscellaneous
Wells
Harvey
Miscellaneous
Williams.
Wrilliston
Miscellaneous

_.

All other:
Residents of other
States.
Residents of foreign
countries (American citizens and
aliens)

158
64
37
57
805
51
i01
53
148
82
66
260
195
05

490

OHIO
State total
Returns, Form 1040,
showing no net income, not included in
general tables
Adjustment—subtract
to reconcile1 with general tables .
Total in gen oral
tables
Adams
Manchester
Peebles
\\ r est Union
Miscellaneous
Allen
BlufTton
Delphos
Lima
Spencer ville
Miscellaneous
A shland
Ashland
Loudon ville
Miscellaneous
A shtabula
Ashtabu la
Conneaui
Geneva
.Jefferson
Miscellaneous
A the us.
Athens
(•hauncey
Glouster.-.
Nelsonville.Miscellaneous
l
Minster
New Bremen
St. Marys
Wapakoneta
Miscellaneous
}Jolniont
Barnes ville
Bellaire
3ethesda
"Bridgeport

Behnont—Continued.
Flushing
..'
Martins Ferry
Povrhatan Point
St. Clairsville
5,766 |;
.Shadyside
York ville. (See .lefferson County,;
3,871
Miscellaneous
Brown
:
199,600 ;j
Georgetown
Ripley
Miscellaneous—
Butler
•
Hamilton
•
Middletown
1,775
.)xford.
Miscellaneous
49
159 Carroll.
1,493
Carrollton
35
Malvern
39 :
Miscellaneous
449 i! Champaign
360 i
Mechanics burg
70 j.
.St. Paris
:
1 9 •••
Crbana
1,970 |j
Miscellaneous
1
Clark
...j!
'489 T
Xew Carlisle
South Charleston...;
-Springfield—
J
96 I;
Miscellaneous
I
367
Clermont
_..
i
Batavia
!
210 1!
Bethel
i
30 ii
Loveland
Milford
I
104 ji
New Richmond... j
18 I;
Williamsburg
!
385 I
45 j
Miscellaneous
46 l Clinton..
...;
131;
Blanchester.
....
133
Sabina
...
30 !
Wilmington
1,351 '
Miscellaneous...
112 C olumbiana
403
Columbiana...
10
East Liverpool
221
Kast Palestine

209,237

j
!
j
j
j
|
!
!

!

j
!

M!t? text, p. 10.




10
420
15
60
44
56
123
30
43
50
3,002
1,637
1,159
125
81
83
57
14
12
268
35
16
202
15
2,378
32
26
2,283
37
351
45
35
66
82
48
19
56
330
44
32
209
45
2,798
97
1,401
220

ColumDiana—Contd. j
Leetom'a
j
Lisbon
|
Salem
i
Saline ville
!
Wellsville
!
Miscellaneous
|
Coshocton
;
Coshocton
- J!
West Lafayette
:
Miscellaneous..
Crawford.
!
Bucyrus
j
Crestline
j
Galion...
j
Miscellaneous
Cuyahoga
Bay
Bedford
Berea
Bratenahl
Brecksville
Chagrin Falls
Cleveland
I
Cleveland Heights.. I
Dover
__!
East Cleveland
i
Euclid Village
S
Fairview
'
Garfield H e i g h t s . . . .
Independence
Lakewood
Lyndhurst
Maple Heights
Newburg Heights.. J.
North Olmstead
|
Rocky Eiver
_J
Shaker Heights
I
Solon
_
!
South Euclid.
|
Strongsville
University Heights.
Miscellaneous..
Darke.—
,
Arcanum
_
Greenville
._„...
Union C i t y .
Versailles
Miscellaneous

181
101
498
26
190
St
351
330
7
14
913
336
168
356
53
44.734
220
417
225
60
87
240
19,648
7.115
' 20
3,063
360
62
114
20
9,114
21
12
20
100
362
2,943
32
210
9
60
200
431
24
292
6
44
65

184

STATISTICS OF INCOME

TABLE II.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
OHIO—Continued
County and city

Defiance
Defiance
Hicksville
Miscellaneous
Delaware
Delaware
Miscellaneous
Erie
-Huron
Sandusky
Vermilion
Miscellaneous
Fairfield
...
Bremen
_
Lancaster
Miscellaneous
...
Fayette
—|
Washington Court I
House
—j
Miscellaneous
!
Franklin
—|
Bexley—
I
Columbus
_
I
East Columbus
Grandview HeightsUpper Arlington
Wester ville
Worthington
'
Miscellaneous
I
Fulton
-I
Archbold
Delta
Swanton
Wauseon
Miscellaneous
Gallia..-.
Gallipolis
M iscellaneous
_
Geauga
-.
Chard on
i
Miscellaneous
|
Greene
—I
Fairfield
..I
Osborn
Xenia
Yellow Springs
Miscellaneous
Guernsey
.-.
Byesville
_-_
Cambridge
Miscellaneous
Hamilton
Addyston
Arlington Heights...
Cheviot
Cincinnati
Oleves
Deer Park
Elmwood Place
Glendale
Harrison.
Loekland
___|
Madeira
_
Mount Healthy
North College Hill..
Norwood
Reading
St. Bernard
Sharonville
Silverton
Wyoming
Miscellaneous
Hancock
Findlay
Miscellaneous

Number of
returns

Number of
returns

County and city

31]
241
oi
10
309
277
32
1, 337
78
1,009
95
95
521
17
453
51
273
245
28
12, 060
308
11,381
14
5

10
82
113
147
241
27
51
57
75
31
90
81
9
207
135 :
72 •

Hardin
Ada
Forest
Ken ton
Miscellaneous
Harrison
Cadiz
Miscellaneous
Henry
Deshler
Napoleon
Miscellaneous
Highland
Greenfield
Hillsboro
Miscellaneous
Hocking
Logan
Miscellaneous
Holmes
Millersburg
Miscellaneous
Huron
Bellevue.
Monroeville
Xew London
Norwalk
Willard
Miscellaneous
Jackson
Jackson
OakHjll
Wellston
Miscellaneous
Jefferson
Adena
Amsterdam
Brilliant
Dillonvale
Mingo Junct ion
Smithfield
Steubenville
Tilton ville
Toronto
York ville
Miscellaneous

'
|
;
\
;
'•
!
!
i
.
i
;
i
j
;
i
;

j
\
;
;
I
i
!
|
I
j
'
!
j
j

553 I
30 i
54!
334
69
66 I
F redericktown
416 ;;
]\ lount Vernon
9;. !
M iscellaneous
376 ii
31 •! Lake
Fairport
Harbor
32,927 i
Mentor.
18 :|
Painesville
12 :!

!

28,684 ii

|
i
j




271 j

48 |j

21 !
124 i!
201 il
46 i;
259 ii
58 jj
182 !!
44l|
1,726 !
147 !

299 i

50 I

60
406
271
648
604
44

';
ii
ii
i
!!
i

Wickliffe
Willoughby
Miscellaneous
Lawrence..—
Chesapeake
Coal Grove
Ironton
Miscellaneous
Licking
Granville
.
Johnstown
Newark
Utica
Miscellaneous
Logan
Bellefontaine
West Liberty.
Miscellaneous
Lorain...
Amherst
Avon

335
51
25
228
31
264
200
64
255
28
157
70
309
J18
136
55
102
143
19
210
165
45
811
227
20
41
298
189
36
123
23
85
3, 033
20
12
28
32
157
24
2,260
38
309
40
113
477
25
401
51
1, 438
74
120
787
89
298
70
363
6
3
329
25
1,007
75
17
832
19
64
341
283
10
48
4,551
217
62

County and city

Lorain—Continued.
Elyria
Lorain
Oberlin
Sheffield Lake
Wellington
Miscellaneous
I^ucas
Maumee
.-Ottawa Hills
Sylvania
Toledo
Miscellaneous
Madison
London
M o u n t Sterling
Plain City
West Jefferson
Miscellaneous
Mahoning
Campbell
Lowell ville
Sebring
Struthers
Youngstown
Miscellaneous
Marion
Marion
Prospect
Miscellaneous
Medina
Lodi
Medina
Wadsworth
Miscellaneous
Meigs
Middleport
Pomeroy
Miscellaneous
Mercer
Celina
Coldwater
Fort Recovery
Miscellaneous
Miami
:____
Covington
Piqua
Tippecanoe City
Troy
West Milton
Miscellaneous.. __
Monroe
Woodsfield
Miscellaneous
Montgomery
Brook ville
Dayton
Germantown
Aliamisburg
West Carrollton
Miscellaneous
Morgan
McConnelsville
Miscellaneous
Morrow
_
Cardington
M o u n t Gilead___
Miscellaneous
Muskingum
Dresden
Roseville
South Zanesville
Zanesville
_.
Miscellaneous

Number of
returns

1,884
2,001
280
10
00
37
15, 476
217
139
111
14,911
US
152
89
23
11
*6
13, 798
13S

no
360
507
12, 475
208
844
808
11
25
528
38
201
219
70
171
81
79
11
215
148
29
10
28
981
28
463
70
351
31
38
92
72
20
9,767
39
9,289
65
213
47
114
64
36
28
56
7
43
6
1,303
12
36
13
1,122
120

185

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
OHIO—Continued
Number of
returns j

County an*I city

Xoble
Caldwell
Miscellaneous
Ottawa
Elmore
Genoa
Marblehead
Oak Harbor
Port, Clinton
Miscellaneous
Paulding...
Antwerp
Paulding
Payne.
Miscellaneous
Perry
Corning
C rooks ville
New Lexington
New Straitsville
Shawnee
Somerset
Miscellaneous
Pickaway
Ashville
Circleville.
Miscellaneous
Pike
Waverly
Miscellaneous
Portage
Garrettsville
Kent
Mogadore..
Ravenna
Miscellaneous
Preble
Eaton
Miscellaneous
Putnam
Columbus Grove
Leipsic.
Ottawa
Miscellaneous
Richland
Mansfield
Plymouth
Shelby
Miscellaneous
Ross
Chillieothe
Miscellaneous

County and city

I Xuin; her of
! returns

Sandusky
I
701
Clyde
i
70
Fremont
_.. :<
482
Gibsonburg
.:
SI
416
Wood ville
51
30
M iscellaneous
17
39
Scioto
I
22
,220
New Boston
74
27
Portsmouth
_. ...' 1, 139
175
Miscellaneous
;•
76
54
Seneca
.
77
073
10
Fostoria
376
33
Tiffin
_._•
519
35
78
Miscellaneous
!
299
Shelby
:
13
270
Sidney
:
271
29
Miscellaneous
j
45
Stark.
j S. 214
60
Alliance
! 1,180
94
"Brewster
15
54
(-"anal Fulton
13
25
Canton
15
5,109
Louisville
!
29
157
210
Massillon
i 1,298
20
Minerva
j
70
168
Navarre.
j
12
22
North Canton
'
40
36
Waynesburg
.;
37
24
Miscellaneous
232
12
Summit
! 13, 666
Akron
| ! 0, 734
1,265
Barberton
j 1,822
46
Cuyahoga Falls
I
771
735
Lakemore
:
10
46
Northfield
j
17
320
Miscellaneous
I
312
118
Trumbull
j 3, 822
229
591
Girard
118
174
Hubbard-.
I
111
McDonald
j
38
180
Newton Falls
!
197
31
Niles..
I
600
38
"Warren
! 1,991
53
Miscellaneous
..'•
231
58
Tuscarawas
| 1,203
1,926
Dennison
..'
89
1,564
Dover
j
347
20
Newcomerstown....
66
287
New Philadelphia....
342
55
Strasburg
17
668
Uhrichsville
243
620
Miscellaneous
...
99
48
24
2

|
j
I!
|
!
I
;

Number of
returns

County and city

Union
Marysville
Richwood
Miscellaneous
Van Wert
VanWert
Miscellaneous
Vinton
McArthur
Miscellaneous
Warren
Franklin
Lebanon
M iscellaneous
W ashington
Belp're
Mariette
Miscellaneous
Wayne
Creston
Doylestown
Orrville
Rittman
Shreve
Wooster
Miscellaneous
Williams
Bryan
M ontpel ier
Miscellaneous
Wood
Bowling Green
North Baltimore
Perry sburg
Rqssford
Miscellaneous
Wyandot
Carey
Upper Sandusky
Miscellaneous

I
•
I
i
j
'
I
I
I
j
:
j
'
|
i
j
:

I
•
i
'
;
|
I
j
,
,

|
j
I]
'
;
i

All other:
i
liesidents of other
States
._.;
Residents of foreign I
countries (Ameri- \
can citizens and |
aliens)
[

] 01
61
it]
24
345
306
39
37
24
13
3S0
MS
128
104
626
10
"47
09
1.245
24
26
241
72
20
792
70
303
142
99
62
777
174
So
191
89
238
215
55
117
43
525
34

OKLAHOMA
State total
Returns, Form 1040,
showing no net income, not included in
general tables
Adjustment—subtract
to reconcile with general tables l
.
Total in
tables..

general

Adair.
Stillwell
Miscellaneous
Alfalfa
Cherokee
Miscellaneous
Atoka
Atoka
•\ I iscellaneous
i See text, p. 19.




Beaver
Beaver
Miscellaneous..
Beckham
___
Elk City
Erick
Sayre
Miscellaneous. .
Biaine
Geary
Okeene..
Watonga
Miscellaneous. .
Bryan
Durant
Miscellaneous..
Caddo
Anadarko
Apache
Carnegie
_
Cement

59
31
28
229
101
37
72
19
89
29
16
26
18
114
103
11
276
116
25
35
34

Caddo—Continued.
Hinton__
Miscellaneous...
Canadian
El Reno
Yukon..
Miscellaneous...
Carter
Ardmore
Healdton
Wilson
Miscellaneous...
Cherokee
Tahlequah
Miscellaneous.. .
Choctaw
Hugo
Miscellaneous...
Cimarron
Boise City
Miscellaneous....

16
50
367
275
40
52
616
499
45
40
32
25
38
7
68
59
P
29
23
6

186

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
OKLAHOMA—Continued
County and city

Number of
returns

Cleveland
Norman
Miscellaneous..
Coal.
Coalgate
Miscellaneous..
Comanche
Fort Sill
Lawton
Miscellaneous..
Cotton
Temple
Walters
Miscellaneous..
Craig..
Vinita__
Miscellaneous..
Creek
Bristow
Depew
Drumright
Oilton
Sapulpa
Miscellaneous..
Custer.
-_.
Clinton
Thomas
Weatherford...
Miscellaneous..
Delaware: Miscellaneous
Dewey: Miscellaneous..
Ellis
Shattuck
Miscellaneous..
Garfield
Enid
Garber
Miscellaneous..
Garvin
Lindsay
Pauls Valley-..
Wynnewood...
Miscellaneous..
Grady
Chickasha
Rush Springs..
Miscellaneous..
Grant
Medford
Miscellaneous..
Greer
Granite
Mangum
Miscellaneous..
Harmon
Hollis
Miscellaneous..
Harper: Miscellaneous._
Haskell
Stigler
Miscellaneous
Hughes
Holdenville
Wetunka
Miscellaneous
Jackson
Altus
i
Eldorado
I
Miscellaneous
:
Jefferson
_j
Ringling.
j
Ryan__.
j
Waurika
|
Miscellaneous




1

County and city

Johnston
Tishomingo-_
Miscellaneous
Kay
Blackwell
Kaw City
Newkirk
Ponca C i t y . . .
Tonkawa
Miscellaneous
Kingfisher..
Hennessey
Kingfisher
Miscellaneous
Kiowa
Hobart
Lone Wolf
730
Mountain View
195 I;
Snyder
14 ji
Miscellaneous
157 ; Latimer
25 !
Wilburton
271
Miscellaneous
68
Le Flore
212
Heavener
128
Poteau
3
Talihina
41
Miscellaneous
40 ; Lincoln
!
Chandler
2 :
Davenport
44 :
Prague
Stroud
53 l
Miscellaneous..
29 ! Logan
24
Crescent
924
Guthrie
811
Miscellaneous
47
Love: Marietta..
66
160
McClain..
26
Blanchard
91
Purcell
_..
19
Miscellaneous..
24 I McCurtain
426
Broken Bow._.
362
Idabel
19
Miscellaneous. .
45
Mclntosh
122
Checotah
40
Eufaula
82
Miscellaneous..
106
Major
16
Fairview
81
Miscellaneous..
9
Marshall
45
Madill
39
Miscellaneous..
Mayes
Pryor
34
Miscellaneous..
Murray
13
Davis
10
Sulphur
3
Miscellaneous..
242
178 ' Muskogee
Boynton
42
Fort Gibson...
22
Haskell
193
158
Muskogee
10
Miscellaneous..
25
Noble
88
Perry
10
Miscellaneous..
17 Nowata
4.r>
Nowata..

288
246
42
23
19
4
314
46
245
23
57
17
37
3

If.

Miscellaneous

Numj her of
I returns

22
10
12
1,323
293
44
67
762
117
40
120
I
24
!
84
j
12
!
190
,
118
;
6
!
23
'
6
|
37
!
23
21
!
2
107
_•
34
I
35
6
32
:
I
214
.
94
19
j
23
j
43
,
35
392
32
285
75
24

97
25
68
4
1,164
13
9
29
1,106
185
149
36
94
81
13

Number of
returns

County and city

Okfuskee
Okemah
Weleetka
Miscellaneous
Oklahoma
Bethany
Britton
Edmond
Oklahoma City
Miscellaneous
Okmulgee
Beggs
Henryetta
Morris
Okmulgee
Miscellaneous

150
97
37
16
8,024
21
92
7,868
38
805
27
148
30
590
10
641

Barnsdall (formerly
Bigheart)
Fairfax
Hominy
Pawhuska
Shidler
Wynona
Miscellaneous
Ottawa
Afton
Commerce
Miami
Picher
Quapaw
Miscellaneous
Pawnee
Cleveland
Pawnee
Miscellaneous
Payne
dishing
Still water
Yale
Miscellaneous
Pittsburg
Haileyville
Hartshorne
Krebs.._
McAlester.
Quinton
Miscellaneous
Pontotoc
Ada
Allen
Miscellaneous
I Pottawatomie
Earlsboro
Maud
Shawnee
Tecumseh
_
Miscellaneous
Pushmataha
Antlers
.__
Miscellaneous

65
58
79
289
39
10
101
364
13
11
216
82
9
33
205
101
61
43
466
226
168
61
11
332
17
30
5
251
14
15
294
256
19
19
942
60
93
656
49
84
23
17
6

Roger Mills: Miscellaneous
Rogers..
Chelsea
Claremore
Miscellaneous
Seminole
Konawa
Seminole.
Wewoka
Miscellaneous.
Sequoyah
M
l
i

15

j
I
I
|
|
\
i
i
j
j

93
30
59
4
762
51
430
235
37
19
9
10

187

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—-Continued
OKLAHOMA—Continued

County and city

Number of
returns

SteDhens
Comanche
Duncan
Mario w
Miscellaneous
_
Texas
Guymon
Hooker.
Miscellaneous
Tillman
Frederick
Granfield
Tipton
Miscellaneous
Tulsa
Bixby
Broken Arrow..
Collinsville _. . . .

319
25
239
51
4
160
75
36
49
121
86
17
9
9
8,880
13
39
23

Number of

County and city

returns

Tulsa—C ontinued
Jenks
Sand Springs..
Skiatook
.
Tul^a
Miscellaneous
Wagoner
Coweta.
Wagoner .
Miscellaneous... . .
Washington
. . Bartlesville
Dewey
Miscellaneous
Washita
Cordell
Sentinel
Miscellaneous

24
156
48
8, 531
46
59
21
33
5
1,132
1, 054
58
20
102
43
25
34

Num«
ber of
returns

County and city

Woods
Alva
Waynoka
Miscellaneous
Woodward
Woodward
Miscellaneous

_.

All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)

165
116
28
18
172
150
22

1,107

19

OREGON
State total
Returns, Form 1040,
showing no net income, not included in
general tables
A d justment—a d d t o
reconcile with general
tables i...Total in general
tables
Baker
Baker
Miscellaneous
Benton
Corvallis
Miscellaneous
Clackamas
Gladstone
Milwaukee
Oregon City..
Oswego.
West Linn
Miscellaneous
Clatsop
Astoria
Seaside
Miscellaneous
Columbia
_.
Clatskanie
Rainier
St. Helens
Vernonia
Miscellaneous.
Coos
Bandon
_.
Coquille
Marshfield
North Bend
_.
Myrtle Point
Miscellaneous
_.
Crook
Prineville
Miscellaneous
_.
Curry: Miscellaneous....
Deschutes
Bend
Redmond
Miscellaneous
Douglas
Roseburg
Reedsport
Miscellaneous

24, 306

Miscellaneous..

866
2, 607
26, 047
374
275
99
307
273
34
683
23
132
237
79
31
181
607
461
59
87
366
51
37
128
71
79
568
46
6
314
88
56
58
51
43

356
316
33
7
250
103
46
101

i See text, p. 19.

133873—32-




Gilliam
Condon

-13

Grant: Miscellaneous...

107

Harney
Burns
Miscellaneous..
Hood River
Hood River....Miscellaneous..
Jackson
Ashland
Medford
Miscellaneous..

115
88
27
232
195
37
765
126
543

Jefferson: Miscellaneous.
Josephine
Grants Pass
Miscellaneous
Klamath
Chiloquin
K l a m a t h Falls
Miscellaneous
Lake
Lakeview
Miscellaneous
Lane
Cottage Grove
Eugene
Springfield
Miscellaneous.
Lincoln
Newport
Toledo..
Miscellaneous
Linn
Albany
Lebanon
Miscellaneous
Malheur
Ontario
Miscellaneous
Marion
Salem
Silverton
Woodburn
M iscellaneous
Morrow
Heppner
Miscellaneous

...

_.

103
86
17
917
33
710
174
158
112
46
853
82
617
28
126
112
21
55
36
304
206
52
46
211
72
139
929
674
106
25
124
115
69
46

Multnomah
Gresham...
Portland
Miscellaneous
Polk
Dallas
Independence
Miscellaneous

12,490
80
12,287
123
173
73
33
67

Sherman: Miscellaneous.

In

Tillamook.
Tillamook__
MiscellaneousUmatilla
Milton..__
Pendleton
Miscellaneous
Union
Elgin
La Grande
Union
M iscellaneous
Wallowa
Enterprise
Miscellaneous
Wasco
The Dalles
Miscellaneous
Washington
Beaverton__
Forest Grove
Hillsboro..Miscellaneous

213
132
81
804
52
452
300
419
17
304
34
64
104
52
52
341
279
62
384
63
84
127
110

_.

_~

___
_..

Wheeler: Miscellaneous .
Yamhill
M,cMinnville.Newberg
Sheridan
Miscellaneous
All other:
Residents of other
States
Residents oi foreign
countries (American citizens and
aliens)

52
295
143
57
12
83

216

24

188
TABLE 11.-

STATISTICS OF INCOME
-Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
PENNSYLVANIA

County and city

Number of
returns

333,844
State total
Returns, Form 1040,
showing no net income, not included in
11,341
general tables

Total in general
tables

322,503

Adams
Gettysburg
Littlestown
McSherrystown
New Oxford
M iscellaneous
Allegheny
Aspinwall
Avalon.
Baldwin Township.
Bellevue...
Ben Avon.Blawnox..
Brackenridge
Braddock
Brentwood
Bridge ville
Carnegie
Castle Shannon
Cheswick
Clairton-.
Coraopolis
Crafton
Dormont
Dravosburg
Duquesne
East Pittsburgh
East McKeesport-..
Edgewood
Edgeworth
Elizabeth..
Emsworth
Etna—_
Forest Hills
Glassport
Greentree
Heidelberg
Homestead._.
Ingram.
Leetsdale
Liberty Boro
McKeesport
McKees Rocks. _._.
Millvale
Mount Lebanon
Mount Oliver
Munhall
Natrona
North Braddock....
Oakdale.-.
_.
Oakmont
Pitcairn
Pittsburgh
Port V u e . . .
Rankin
_
Sewickley
Sharpsburg
Springdale
Swiss vale
Tarentum
Turtle Creek
Verona
Versailles
Wall
West Elizabeth
West Homestead...
West View
Whitaker




County and city

Allegheny—Continued.
Wilkinsburg
Wilmerding...
M iscellaneous
Armstrong.._
Apollo
Ford City
Freeport
Ki Manning
Leechburg
Miscellaneous
Beaver
Aliquippa
Ambridge
Baden
Beaver
Beaver Falls
Bridgewater..
Conway..
Freedom
Koppel
Midland.
|
Monaca
j
New Brighton
j
Rochester..
Miscellaneous
I
Bedford
J:
Bedford
j

Everett
Hyndman
Saxton...
Miscellaneous
Berks.
Birdsboro.
Boyerto wn
Fleetwood
Hamburg
Kutztown
Mohnton
Mount Penn
Reading..
Robesonia
Shillington
Singing Springs
Temple
Topton
West Reading
Werners ville
West Lawn
Womelsdorf
Wyomissing...
Miscellaneous
Blair
Altoona
Bellwood
Duncans ville
Holidaysburg
Martinsburg
Roaring Spring
Tyrone
Williamsburg
Miscellaneous
Bradford
Athens
Canton..
Sayre..
South Waverly
Towanda..
Troy
Miscellaneous
Bucks
Bristol
Doylestown
Langhorne.-.
Morrisville
New Hope
Newtown

J
i

_
i

_

3,617
303
2,252
1,347
158
203
153
421
203
209
5,441
1,080
867
106
681
995
3S
64
142
34
209
203
445
422
155
298
137
67
5
32
57
7,924
122
197
58
148
94
47
212
4,805
48
200
82
53
24
228
65
146
39
404
952
3,403
2,561
63
19
242
22
60
263
37
136
822
133
55
268
45
175
61
85
2,210
275
305
126
183
65
110

Bucks—Continued.
Perkasie
Quakertown
Sellersville
Yardley
Miscellaneous
Butler..
Butler.__
_
Evans City
Mars
Slippery Rock
Zelienople...
Miscellaneous
Cambria
Barnesboro
Carrolltown
Cresson
East Conemaugh...
Ebensburg.
_.
Gallitzin
Hastings
j
Johnstown
I
Lilly....
Lorain Boro
Nanty-Glo
Patton
j
Portage
Scalp Level...
J
South Fork
]
Southmont
Spangler
!
Vintondale
Westmont
M iscellaneous
_
Cameron..
Emporium
Miscellaneous
Carbon
:
Beaver Meadow
East Mauch Chunk.
Lansford
I
Lehighton
j
Mauch Chunk
i
Palmerton
Summit Hill
Weatherly
Miscellaneous
Centre
Bellefont...
Philipsburg
State College
Miscellaneous
Chester
_
Coatesville
D o wningto wn
Kennett Square
Malvern
Oxford
Parkesburg
Phqenixville
Spring City
__
West Chester
West Grove.._
Miscellaneous
Clarion
Clarion
East Brady..
New Bethlehem
Rimersburg.
Miscellaneous
Clearfield
Clearfield
Coalport...
Cur wens ville
Du Bois
Houtzdale..
Irvona
_

Number of
returns

107
188
61
46
744
1,937
1,285
68
83
29
100
372
4,054
82
39
92
114
139
48
40
2,837
38
1
49
60
75
11
71
23
45
17
40
233
154
140
14
1,352
22
90
283
240
248
243
73
68
85
763
239
214
174
136
3,658
503
214
203
93
72
50
461
122
686
31
1,223
616
153
69
111
23
260
1,192
363
26
53
484
56
9

189

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
PENNSYLVANIA—Continued
County and city

Number of
returns

County and city

County and city

Lackawanna—Contd.
Clearfi eld—C ontinued.
Elk
Osceola Mills
52
Punmore
Johnsonburg
Miscellaneous
149
Jermyn
Ridgeway
647
May field
Clinton
.
St. Marys
Moosic
Avis
20
Miscellaneous.
Old Forge
Flemington
9
Erie
Lock Haven
387
Olyphant
Albion
Scranton
Mill Hall._
21
Corry
Taylor
Renovo
162
Erie
.
Throop.
South Renovo
2
Girard
Vandling
Miscellaneous
46
North East
Winton...
Columbia..
_
604
North Girard
Miscellaneous
Berwick
183
Union City
B loomsburg
287
Lancaster
Wesley ville
C atawissa
46
Columbia-.
M iscellaneous-Centralia
25
Denver
Fayette
Miscellaneous
63
Elizabethtown
Belle Vernon
Crawford. __
1,501
Ephrata
Brownsville
Cambridge Springs.
57
Lancaster
Connellsville
819
Meadville
Lititz
Dunbar.
417
Titusville
Manheim
Everson
208
Miscellaneous
Marietta
__
Fairchance
1,406
Cumberland...
Mount Joy
Fayette City
248
Camp Hill
New
Holland
Masontown
423
Carlisle...
Quarry ville
Point Marion
Lemoyne
95
Miscellaneous
South Brownsville. .
Mechanicsburg
166
Lawrence
Uniontown
M o u n t Holly
Eossemer
M iscellaneous11
Springs
Ellwood C i t y . . . .
New Cumberland. __
127
New Castle
57
Forest: Miscellaneous...
25
Newville.
Miscellaneous
104
Shippensburg
1,169
Franklin
Lebanon
18
West Fairview
508
Chambersburg
Cornwall
30
Wormleysburg
63
Greencastle
Lebanon..
Miscellaneous
159
61
Mercersburg
Myerstown
Dauphin
5,165
408
Way nesboro
Palmyra..
Elizabethville
20
129
Miscellaneous
Miscellaneous
Harrisburg
4,049
Lehigh
36
Highspire.
Fulton: Miscellaneous....
Allentown..
90
Hummelstown
Bethlehem K
76
Lykens
Greene
Catasauqua
126
Middletown
Waynesburg
Coopcrsburg
78
Millersburg
Miscellaneous
Coplay
36
Paxtang
Huntingd on
Emaus
55
Penbrook
Huntingdon
Fountain Hill
8
Royalton
Mount Union
Slatington
226
Steelton
Miscellaneous
Miscellaneous
51
Williamstown
Indiana
Luzerne
314
Miscellaneous
Blairsville
Ashley
14,850
Delaware
Burrell Township...
Avoca
173
Aldan
Clymer
:
Pallas
1,828
Chester..
Homer City
j
Duryea
121
Clifton Heights
Indiana
i
Dupont
164
Collingdale
Saltsburg
Edwardsville. (See
52
Colwyn
Miscellaneous
•
Kingston.)
250
Darby
Jefferson...
Exeter...
132
East Lansdowne
Brockway
Forty
Fort
41
Eddystone
Brook ville
Freeland
24
Folcroft
Falls
Creek
Hazleton_
--.
232
Glenolden
Punxsutawney
Hughestown
1,151
Lansdowne
9
Rey
noldsyille
\
Kingston
Marcus Hook
120
Summerville
!
Larks ville
480
Media
Sykesville
j
Luzerne
58
Morton
Miscellaneous
I
Nanticoke
239
Norwood
Nescopeck
—
Juniata
I
12
Parkside
Pittston.
Mifflintown
|
Prospect Park
Plymouth
Miscellaneous
j
289
(Moore)
Pringle. (See KingLackawanna
!
384
Ridley Park._
ston.)
Archbald
|
189
Sharon Hill
Shickshinney
Blakely
|
746
S warthmore
Sugar
Notch
Carbondale
•
13
Trainer
Swoyersville
Clarks Summit..
39
Upland.
Warrior
Run
Pulton
345
Yeadon
West Hazleton
Pickson City...
i
7,768
Miscellaneous
• Includes FMwardsville and Pringle.
»See footnote on p. 190.




Number of
returns

5G3
110
40
61
101
306
6,341
115
71
32

91
88
4, 944
281
40
127
126
2, 896
141
128
60
89
45
42
9(59
2,420
47
655
1, 534
184
1,367
20
796
84
135
332
4,840
3,777
124
197
24
53
132
2
138
393
9,380
107
101
71
G3
14

20
267

1,327
1,145
26
101
521
10
641
311
50
30
27
10
135

190

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing

number of returns—Continued
PENNSYLVANIA-Continued
County and city

Number of
returns

Luzerne—Continued.
West Pittston.
West Wyoming
White Haven
Wilkes-Barre.
Wyoming.
Miscellaneous.
Lycoming
Duboistown...
Hughesville
I
Jersey Shore
Montgom ry
I
Montoursville
Muncy
South WilliamsportWilliamsportMiscellaneous
McKean
.
Bradford—
__
Eldred
Fosier Township. _.
Kane
j
Mount Jewett
Port Allegany
j
Smethport
Miscellaneous
_.
Mercer
FarrelL—
Greenville
Grove City
Mercer
Sharon.
Sharpsville
Stoneboro.
West Middlesex
Wheatland
MiscellaneousMifflin
Burnham.
_
Lewistown
__
Miscellaneous
Monroe
East Stroudsburg...
Stroudsburg
Miscellaneous
Montgomery
Ambler
Bridgeport..
C onshohocken
East Greenville
\

169
6
81
3,107
113
653
2,586
10
27
200 I
71 I
69
105
93
1,951
60
2,500
],508
72
1
317
45
75
146
336
2,700
187
478
298
160
1, 256
152
43
18
13
95
547
35
432
80
599
132
269
198
17,006
378
69
316
31
Hatboro__;
145
Hatfield
49
Jenkintown
|
843
Lansdale
-J
427
Narberth.j
841
Norristown __
j 1,720
North Wales
---!
115
Pennsburg.
31
Pottstown
765
Rockledge.
41
Royersford
__i
167
Souderton
141
West Conshohocken_!
30
42
West Telford.
j
Miscellaneous
_ _ • 10,855
175
Montour
I
173
Danville
i
2
Miscellaneous
j
6,008
Northampton
221
Bangor

Bath—
Bethlehem 8

!,276

^Bethlehem:
Counties—
Lehigh.
Northampton.
Total




County and city
Northampton—C ontd.
Easton
Freemansburg _
Hellerto wn. _
Nazareth.
North Catasauqua—
Northampton
PenArgyl
Roseto
Walnutport
West Easton
_
Wind Gap
Miscellaneous
Northumberland
Kulpmont
Marion Heights
Milton
Mount Carmel
Northumberland
Shamokin
Sunbury__
Watsontown
Miscellaneous
Perry
Duncannon.
Marysville
Newport
Miscellaneous
Philadelphia: Philadelphia
Pike..Matamoras
Miscellaneous
Potter
Austin
C oudersport
Galeton
Shingle House Boro.
M iscell aneous
_.
Schuylkill
Ashland
Auburn
Coaldale
Cressona
Frackville
Gilberton
Girardville
Gordon
-Lost Creek
McAdoo
Mahanoy City
Middleport
Minersville.
New Philadelphia
(Silver Creek)
Or wigsburg
Palo Alto
Pine Grove
Port C a r b o n . .
Pottsville
St. Clair
Schuylkill H a v e n . . .
Shenandoah-Tamaqua
Tower City
Tremont
Miscellaneous.
Snyder
Middleburg
Selinsgrove-.
M iscell aneous

Number of
returns

2,400
14
95
289
37
197
136
2
35
8
17
212
2,857
44
2
362
515
125
847
651
59
252
193
36
43
49
65
83, 047
127
42
85
159
13
53
46
22
25
4,038
219
24
77
41
109
24
84
27
9
51
322
20
176
19
51
8
82
58
1,153
117
162
349
329
55
57
415
106
18
66
22

County and city

Number of
returns

Somerset
Berlin
,
Boswell.
Central City...
Hooversville...
Meyersdale
Rockwood
Somerset
Windber
Miscellaneous-

799
29
24
20
21
78
33
204
188
202

Sullivan: Miscellaneous.
Susquehanna ._
Forest City
Hallstead
Montrose
Susquehanna
Miscellaneous
Tioga
Blossburg
Elkland
Mansfield
Wellsboro
Westfield
Miscellaneous
Union
Lewisburg
Mifflinburg
Miscellaneous
Venango
Emlenton
Franklin
Oil C i t y .
—
Polk
Rouseville
Miscellaneous
Warren
Warren
Youngsville
Miscellaneous
Washington
Bentleyville
Burgettstown
California
Canonsburg
Charleroi__
Cokesburg
Donora
Ellsworth
Houston
McDonald
Mariana
Monongahela
New Eagle
Roscoe
Washington
West B r o w n s v i l l e Miscellaneous
Wayne
Hawley_-_
Honesdale
Miscellaneous
Westmoreland
Arnold
Avonmore
Derry
East Vandergrift—
Export
Greensburg
Irwin
Jeannette

47
487
83
28
77
150
149
304
36
20
28
116
26
78
263
170
66
27
2,319
117
707
1,322
6
45
122
1,133
868
46
219
4,950
59
107
139
601
533
4
381
24
94
211
16
390
14
47
1,499
76
755
510
78
327
105
6,604

Number
of returns
124
2,276
2,400

132
7
52
1,367
362
439

191

STATISTICS OP INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
PENNSYLVANIA—Continued
County and city

Number of

returns

Westmoreland—C ontd.
Latrobe
Ligonier
Manor
Monessen
Mount. Pleasant
New Kensington
North Irwin
Parnassus
Peim Township
Scott dale
South Greensburg
Southwest Greensburg
Trafl'ord

569
111
74
522
200
970
5
97
1
315
6
3
101

Num- ij
berof j[
returns :

County and city
Westmoreland—Contd.
V andergrif t
West Newton
Youngwood
Miscellaneous
Wyoming
Tunkhannock..
M iscellaneous
York
Dallastown
Glen Rock
HanoverNew Freedom
Red Lion
Spring Grove

I
!
343
147
72
575

:

;
.
•
''
'•'

200

'

76 !
124
c- 407 :

,
\
!

35
372

40 •
i;

29 :
146 i

County and city

York—Continued.
West York
Wrights ville
Windsor
York
Miscellaneous
All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)
__ .--

Number of

returns
1
38
S
° 321
381

1 S76

510

36

RHODE ISLAND
24, 574
State total
Returns, Form 1040,
showing no net income, not included in
712
general tables
-Total in general
23, 862
tables
675
Bristol
262
Barrington
262
Bristol
Warren
151
1,132
Kent.
Coventry
67
East; Greenwich
256
423
Warwick
2
West Greenwich
West Warwick
384
1,580
Newport
Jamestown
__ _
73
Little Compton
Mid dletown._

40
20

Newport—Continued
Newport
New Shoreham
Portsmouth
Tiverton
Providence
Burrill ville
.
Central Falls
Cranston
Cumberland
East Providence
Foster
Gloucester
Johnston
Lincoln
North Providence...
North Smithfield ..
Pawtucket
Providence
Scituate
Smith*ield
Woonsocket...

Washington
Charlestown . ..
Exeter
...
Hopkinton
Xarragansett
North Kingston
20 U5 :•
Richmond
131 =;
! 317

22 :
35
73

357

] 8 2 7 •:•

190
802
3
2P
99

Westerl v

ji
!; All other:
Residents of other
\\
States
':
'•

202
253 1
60
2, 319
12, 222 i
42
43
1, 476 '

1,059
5

4

58
134
39
546

1!

Residents of foreign
countries (American citizens and
aliens')
...

SOUTH CAROLINA

State total
Returns, Form 1040,
showing no net income, not included in
general tables
Adjustment—subtract
to reconcile with general tables 1
Total in general
tables
Abbeville
_.
Abbeville
Calhoun Falls
M i scellaneous
Aiken
Aiken
North Augusta
Miscellaneous
Allendale
Allendale
Fairfax
Miscellaneous
Anderson
Anderson
Belton
Honea Path
__.
Iva
Pendleton
Williamston
M i scellaneous
i See text, p . 19.




105
90
4
11
251
186
9
56
26
19
6
1
455
347
42
22
2
7
7

Bamberg
Baniberg.
Denmark
Miscellaneous
Barnwell
Barnwell
Blackville
Williston
Miscellaneous
\
Beaufort
'
Beaufort
Miscellaneous
_
Berkeley: Miscellaneous, f
Calhoun
;
Saint M a t t h e w s
Miscellaneous
Charleston
Charleston
;
M o u n t Pleasant
!
Miscellaneous
;
Cherokee
j
Blacksburg...
|
Gaffney
j
Miscellaneous
Chester
...'
Chester
J
Miscellaneous
Chesterfield.
Cheraw
Chesterfield
Miscellaneous

Clarendon
Manning..
Miscellaneous..
Colleton_
Walterboro
48:;
Miscellaneous..
20 j:
10 Darlington
10
Darlington
8
Hartsville.
145
Miscellaneous..
64
Dillon
81
Dillon.
Latta
Miscellaneous..
44
Dorchesi
Saint George...
2,542 :;
Summerville
2,398 '•'
Miscellaneous—
15 ij Edgefield.
129 ::
Edgefield
118 ii
Johnston
9 ji
Miscellaneous..
1 0 7 J!
2 Fairneld
i!
Winnsboro
1 7 2 '•!
Miscellaneous143 ji
Florence
29
Florence
87 I:
Lake City
70 ij
Timmonsville—
3 |f
Miscellaneous...
14 ! !
60
35
19

49
30
19
61
43
18
260
95
149
16
137
87
26
24
121
11
102
8
50
28
14
8
94
69
25
566
471
44
25
28

192

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
SOUTH CAROLINA—Continued
County and city

Number of
returns

Georgetown
Andrews
Georgetown
Miscellaneous
Greenville
Fountain Inn
Greenville
Greer
Simpson ville
Miscellaneous
Greenwood
Greenwood.
Ninety Six
M iscellaneous.
Hampton
!
Estill
Miscellaneous _
Horry
Conway
Miscellaneous
Jasper: Miscellaneous..
Kershaw
Camden
Kershaw
Miscellaneous
Lancaster
Lancaster
_
M iscellaneous
Laurens
Clinton
Laurens
Miscellaneous
Lee
Bishopville...
j
Miscellaneous
\

County and city

Number of
returns

Lexington
Batesburg
Cayce
Leesville
Lexington
New Brookland
Miscellaneous
McCormick
McCormick
Miscellaneous.
Marion
Marion
Mullins
Miscellaneous..
Marlboro.
Bennettsville
McColl
Miscellaneous
Xewberry
Newberry
Whitmire.
23 I
Miscellaneous
125
Oconee
100
Seneca
22
Walhalla
Westminster.._
3
Miscellaneous
56
Orangeburg
53
Branchville
3
189 I
Elloree
78
Orangeburg
82
M iscellaneous
29
Pickens
31 ll
Central
26 '
Easley
5
Liberty

81
22
5
3
20
16
15
18
14
4
131
75
47
9
141
92
22
27
184
142
19
23
90
39
19
11
21
292
9
5
223
55
80
2
43
13

132
19
110
3
1,508
11
1,372
56
6
63
224
182
15
27
53
15
38
78
58
20

County and city

Pickens—Continued.
Pickens
Miscellaneous
Richland
Columbia
M iscellaneous
Saluda
Saluda
Miscellaneous
Spartanburg
Cowpens
Landrum
Spartanburg
Woodruff
Miscellaneous
Sumter
Sumter
Miscellaneous
Union
Jonesville
Union
_.
Miscellaneous.
Williamsburg
Kingstree
Miscellaneous
York
Clover
Fort Mill..
Rock Hill
York
Miscellaneous

Number of
returns

19
3
1,925
1,909
16
19
10
9
1,076
1
7
924
21
123
344
313
31
127
4
108
15
81
61
20
275
14
19
182
51
9

All other: Residents of
other States

SOUTH DAKOTA
State total
Returns, Form 1040,
showing no net income, not included in
general tables
Adjustment—subtract to
reconcile with general
tables i
Total in general
tables
Aurora: Miscellaneous.-!
Beadle.
Huron
Miscellaneous.
Bennett: Miscellaneous.!
Bon Homme.
Scotland
Tyndall.
Miscellaneous.
Brookings
Brookings
Miscellaneous.
Brown
Aberdeen
Groton
Miscellaneous.
Brule
Chamberlain.
Kimball
Miscellaneous
i See text p . 19.




10, 275 i Buffalo: Miscellaneous._

557

Butte
Belle Fourche..
Miscellaneous..

269

Campbell: Miscellaneous

136
93
43

23

Charles Mix
Lake Andes
Platte
Wagner
Miscellaneous..
Clark.
Clark..
Miscellaneous..
Clay
Vermilion
Miscellaneous..
Codington
Water town
Miscellaneous..

175
29
27
78
41
84
43
41
172
110
62
432
410
22

181 ij Corson: Miscellaneous..

54

9,449

134 j ;
47 II C u s t e r . .
856 j |
Custer
770 '•
Miscellaneous
22 | D a v i s o n
64 i
Mitchell
103 !
Miscellaneous
62 i D a y
29
Webster
12 !
Miscellaneous

71
43
28
417
401
16
93
54

Deuel: Miscellaneous--.
Dewey: Miscellaneous..

35
50

Douglas
Armour
Miscellaneous

83
48
35

Edmunds: Miscellaneous

58

Fall River
Edgemont
Hot Springs
Miscellaneous

~185
53
115
17

Faulk: Miscellaneous...

~~50

Grant
Milbank
Miscellaneous
Gregory
Gregory
Miscellaneous

89
64
25
83
30
53

Haakon: Miscellaneous
Hamlin: Miscellaneous..

45
51

Hand
Miller
Miscellaneous.
Hanson: Miscellaneous.
Harding: Miscellaneous
Hughes
-..
Pierre
M iscellaneous

50
49
1
36
47
199
169
30

193

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
SOUTH DAKOTA—Continued
County and city

Number of
returns

Hutchinson
Parkston
Miscellaneous..
Hyde
Highmore
Miscellaneous..
Jackson: Miscellaneous.

Marshall
Britton
Miscellaneous..
Meade
Sturgis...
Miscellaneous..
32

Jerauld
Wessington Springs_
Miscellaneous
Jones: Miscellaneous
Kingsbury
Arlington
De Smet
Miscellaneous..
Lake
Madison
Miscellaneous..
Lawrence
Dead wood
Lead
Srearfish
Miscellaneous..
Lincoln
Canton
Lennox
Miscellaneous..
Lyman: Miscellaneous..

Number of
returns

County and city

27
137
26
27
84
170
143
27
526
144
292
59
31
149
80
21
31

McCook...
Salem
Miscellaneous..
McPherson
Eureka
Miscellaneous..

69
35
34
106
59
47

Mellette: Miscellaneous.
Miner
Howard
Miscellaneous
Minnehaha
Dell Rapids
Sioux Falls
Miscellaneous
Moody.
Flandreau
Miscellaneous
Pennington
Rapid City
Miscellaneous
Perkins
Lemmon
Miscellaneous.
Potter
Gettysburg
Miscellaneous.
Roberts.._
Sisseton
Miscellaneous
Sanborn
Woonsocket
Miscellaneous

12
61
40
21
1,759
55
1,590
114
79
62
17
430
378
52
90
63
27
65
42
23
64
34
30
44
26
18

Shannon: Miscellaneous.
Spink
Redfield
Miscellaneous..

10

Number of
returns

County and city

Stanley: Miscellaneous.
Sully: Miscellaneous....
Todd: Miscellaneous
Tripp
Winner
Miscellaneous..
Turner
Centerville
Parker
MiscellaneousUnion
Beresford
Elk Point
Miscellaneous..
Walworth.
Mobridge
Miscellaneous..

25
49
11
130
90
40
200
74
45
81
108
60
27
21
134
111
23

Washabaugh: Miscellaneous
Washington: Miscellaneous
Yankton
Yankton
Miscellaneous..
Ziebach: Miscellaneous.
All other:
Residents of other
States....
Residents of foreign
countries (American citizens and
aliens)...

2
2
~299
254
45
-17

454

203
122
81

TENNESSEE
State total

33, 699

Returns, Form 1040,
showing no net income, not included in
general tables
Adjustment — a d d t o
reconcile with general
tables i.

1,205

Total in general
tables

32,682

Lafollette
Miscellaneous..

188

Anderson
Clinton
Coal Creek_
Miscellaneous
Bedford
Shelby ville
M iscellaneous

1

See text, p. 19.




17

84
11
72
1

Crockett: Miscellaneous.

Carroll
Bruceton...
Huntingdon
McKenzie
Miscellaneous
Carter
Elizabethton
Miscellaneous..

Cumberland
Cross ville
Miscellaneous
Davidson
Nashville
Miscellaneous

.....!
...i
i
;
;

OUS-.

Chester
Henderson
Miscellaneous
207
29
152
26
190
180
10

Coffee
Manchester
Tullahoma
Miscellaneous

Cannon: Miscellaneous..

Cheatham: Miscellane- |

Benton: Miscellaneous..
Bledsoe: Miscellaneous..
Blount...
Alcoa
Mary ville
M iscellaneous
Bradley..
Cleveland
M iscellaneous

Campbell
Jellico

Claiborne: Miscellane- |
ous
!
Clay: Miscellaneous
;
Cocke
Newport
Miscellaneous..

-.

~37
25
17
8
7,319
7,084
235

Decatur: M iscellaneous _
De Kalb: Miscellaneous.
Dickson
Dickson
Miscellaneous
Dyer
Dyersburg
Newbern
M iscellaneous
Fayette
Somerville
Miscellaneous
84
77
Fentress: Miscellaneous .
7i

56
43
13
225
190
29
6
55
21
34

194

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing

number of returns—Continued
TENNESSEE—Continued
County and city-

Number of
returns

Franklin-.
Cowan
Winchester
Miscellaneous
Gibson
Dyer
Humboldt
Milan
Trenton
M iscellaneous
Giles
Pulaski
Miscellaneous

147
14
56
77
184
8
87
37
42
10
79
69
10

Grainger: Miscellaneous.
Greene
Greenville
M iscellaneous _.
Grundy.
Palmer
Miscellaneous
Hamblen
M orristown
M iscellaneous
Hamilton
Chattanooga
Lookout Mountain..
Miscellaneous
Hardeman
Bolivar
M iscellaneous
Hardin
Savannah
M iscellaneous
Hawkins
Rogersville..
Miscellaneous
Haywood
Brownsville
M iscellaneous
Henderson..Lexington.
_.
M iscellaneous
Henry
Paris
M iscellaneous
Hickman: Miscellaneous
Houston: Miscellaneous
Humphreys. _
Waverly
Miscellaneous..
Jackson: Miscellaneous..
Jefferson
Jefferson City.
M iscellaneous
Johnson
Mountain City
Miscellaneous

Knox
Knoxville
Miscellaneous
Lake
Tipton ville
Miscellaneous
Lauderdale
Halls
Eipley
Miscellaneous




160
149
11
32
4
28
146
144
2
4,119
3,896
84
139
47
24
23
26
23
3
67
34
33
100
90
10
38
32
6
174

County and city

Number of
returns

Lawrence
Lawrenceburg..
MiscellaneousLewis: Miscellaneous. .Lincoln
Fayetteville
Miscellaneous..
Loudon
-.
Lenoir City
Loudon
Miscellaneous..
McMinn
Athens
Englewood
Etowah
Miscellaneous..

104
90
14
20
1
163
72
5
82
4

McNairy: Miscellaneous
Macon: Miscellaneous..
Madison
Jackson..
Miscellaneous
Marion-.
Jasper
South Pittsburg
Miscellaneous
Marshall
Lewisburg
Miscellaneous
Maury
Columbia
Mount Pleasant..-.
Miscellaneous
M eigs: M iscellaneous..
Monroe
S weetwater
M iscellaneous
Montgomery
Clarksville
Miscellaneous
Moore: Miscellaneous.
Morgan
Oakdale
Miscellaneous
Obion
Obion
Union City
Miscellaneous
Overton
Livingston
Miscellaneous
Perry: Miscellaneous..
Polk
Copperhill
...
Miscellaneous
Putnam
Cookeville
Monterey
Miscellaneous
Rhea
Dayton
Spring City...
Miscellaneous
Roane
Harriman
Rockwood
M iscellaneous

County and city

Robertson.
Springfield
M iscellaneous
Rutherford
Murfreesboro
Miscellaneous
Scott
Oneida
Miscellaneous
Sequatchie: Dunlap
Sevier: M iscellaneous-..
Shelby
C oilier ville
Memphis
MiscellaneousSmith.
Carthage
MiscellaneousStewart: Miscellaneous .

708
678
30
78
13
49
16
59
53
6
282
214
61
7
62
54
8
310
309
1
40
24
16
133
7
112
14
30
21
9
135
58
77
73
51
13
9
56
40
174
91
66
17

Sullivan
Bristol
Kingsport
Miscellaneous..
Sumner._
Gallatin
Portland
Miscellaneous..
Tipton
Covington
Miscellaneous..

Number of
returns
54
38
16
208
189
19
33
20
13
1
19
10,457
26
10,279
152
18
13
5

14
635
314
304
17
95
81
9
5
91
76
15

Trousdale: Harts ville... I
Unicoi
Erwin
Miscellaneous
Van Buren: Miscellaneous

114
113
1

Warren
McMinnville..
MiscellaneousWashington
Johnson City..
Miscellaneous..

62
58
4
593
553
40

Wayne: Miscellaneous..

12

Weakley.
Dresden
Greenfield
Martin
Miscellaneous
White
Sparta
Miscellaneous
Williamson
Franklin...
Miscellaneous
Wilson
Lebanon
Miscellaneous
All other:
Residents of other
States.
Residents of foreign
countries (American citizens and
aliens)

85
12
17
44
12
29
23
6
140
125
15
72

64
8

471

195

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
TEXAS
County and city

State total
Returns, Form 1040,
showing no net income, not included in
general tables

Number of
returns

County and city

Number of
returns

County and city

Number of
returns

Brazos..
296 C ollingsworth
77
Bryan
257
Wellington
62
39
Miscellaneous
Miscellaneous
15
158 Colorado
Brewster...
246
115
7,329
Alpine
Columbus
_
76
Miscellaneous
43
Eagle Lake
87
Total in general
Weimar
60
Briscoe: Miscellaneous..
tables.
105,058 Brooks: Miscellaneous. _
Miscellaneous
23
Comal
_
244
Anderson
_.,
369 Brown
274
New Braunfels
239
Brownwood
j
269
Elkhart
6
5
Miscellaneous
Miscellaneous..
j
Frankston i°__.
9
5 Comanche
62
_.
_j
Palestine w
342 Burleson
120
28
Comanche
.Miscellaneous12
Caldwell
-j
71
30
De Leon
Angelina
273
Somerville
33
4
M iscellaneous
Miscellaneous
i
16 Concho
Diboll.
54
14
54
I
21
Keltys
24 Burnet
Eden
22
Burnet
j
33
Lufkin
210
Miscellaneous
32 Cooke
228
Miscellaneous..
Miscellaneous
]
25
594
204
Caldwell
--!
Gainesville...
172
24
Aransas:: E ockport
Lockhart
|
28
Miscellaneous
342 Coryell
55
Luling...
|
80
Archer
Miscellaneous-..
124
Gates ville
51
Archer City_...
61 Calhoun...
...
Miscellaneous
34
Miscellaneous..
63
Port Lavaca
56
_.
17 Cottle: P a d u c a h .
Armstrong
53
Miscellaneous
39
115 Crane: Miscellaneous..
Claude..
42 Callahan
107
50 Crockett: Ozona
Miscellaneous..
11
Baird
Atascosa
71
Cross Plains
Crosby
Pleasanton
21
29
M iscellaneous
Crosbyton
8 Cameron
30
Poteet
Rails
Brownsville
10
Miscellaneous..
42
Miscellaneous.
Harlingen
Austin
219
Culberson: MiscellaneBellville
122
La Feria
34
ous
Miscellaneous..
97
Port Isabel
San Benito
190
Dallam
Bailey: Miscellaneous-.
Miscellaneous
180
Dalhart.
Bandera: Miscellaneous.
10
Camp
Miscellaneous
15,673
Pittsburgh.
Dallas
_
Bastrop.-..
15,509
Miscellaneous
Dallas
227
Bastrop
29
52 Carson
Garland
Elgin
26
Panhandle
60
Grand Prairie
Smith ville
36
101
White Deer
Lancaster
Miscellaneous..
73
14
Miscellaneous.
Miscellaneous
Baylor...
96
68 Cass
~Dawson
Seymour..
93
66
Atlanta...
Lamesa
Miscellaneous..
3
2
Miscellaneous
Miscellaneous
Bee
101
314 Castro: Miscellaneous_ _
Deaf Smith
Bee ville..
239 Chambers: MiscellaneHereford
Miscellaneous..
75
Miscellaneous
ous. _
--Bell.....
37
635
Delta
Belton
249
29
96 Cherokee
I
Cooper
Killeen
12
8
7
Alto
.---'
Miscellaneous
Rogers
15
273
185 Denton
Jacksonville.
Temple
195
35
Rusk470
Denton
Miscellaneous..
26
17
47
Miscellaneous
Pilot Point
Bexar
_
12
149
1,126 Childress
Sanger
40
San Antonio...
Childress
147
1,012
Miscellaneous
318
Miscellaneous
2 De W i t t .
Miscellaneous..
114
188
94
Clay.
—
Cuero
98
B lanco: M iscellaneous..
71
Henrietta
Yorktown
32
Borden: Miscellaneous.
23
Miscellaneous
M iscellaneous
51
Dickens
49
Bosque
65 Cockran: Miscellaneous.
Spur.
2
Clifton
35 Coke: Miscellaneous
M iscellaneous
61
218
Miscellaneous..
Coleman
30
Dimmit...
16
Bowie.
Coleman.__
163
Asherton
467
34
38
Santa Anna...
C arrigo S prings
De Kalb
19
11
17
Miscellaneous. _
M iscellaneous
Texarkana
422
137
289 Donley
Miscellaneous..
._.
26 Collin
122
7
Clarendon
Brazoria
Celina
355
15
29
Miscellaneous
Alvin
37
Farmersville
173
Angleton
46
McKinney
35 Duval: Miscellaneous.Piano
Freeport
155
45
Miscellaneous
Miscellaneous..
117
io The 1929 figures for Frankston and Palestine were: Frankston, 420; Palestine, 18. They should have
been Frankston, 18; Palestine, 420.
112,387




196

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
TEXAS—Continued
County and city

County and city

Number of
returns

Gillespie
Fredericksburg
Miscellaneous
Goliad
Goliad.
Miscellaneous.
Gonzales
Gonzales
Nixon
Waelder
Miscellaneous
Gray
McLean
Pampa—
Miscellaneous
Grayson
Denison
Sherman
Van Alstyne
Whitesboro
Whitewright
Miscellaneous
Gregg
Longview
Miscellaneous..
Grimes
Navasota
Miscellaneous
Guadalupe
Seguin
Miscellaneous
Hale
Hale Center
Plain view
Miscellaneous
Hall
Memphis
Miscellaneous
Hamilton
Hamilton
Hico
Miscellaneous
Hansford
Spearman
Miscellaneous
Hardeman
Chillicothe
Quanah
||
Miscellaneous

128
111
17
77
57
20
234
164
15
35
20
712
44
622
46
894
370
443
18
14
23
26
284
204
80
111
68
43
339
281
58
318
16
294
8
160
126
34
40
29
10
1
86
65
21
173
49
110
14

Number of
returns

Eastland

Cisco
Desdemona
Eastland
Gorman
Olden
Ranger
Rising Star
_
Miscellaneous
Ector
Odessa
Miscellaneous
Edwards: Miscellaneous
Ellis
_
Ennis
Ferris
Italy
Midlothian...
Waxahachie
Miscellaneous...
El Paso
El Paso
Fabens
M iscellaneous
Erath
Dublin
Stephenville
Thurber
Miscellaneous
Falls
Marlin
Rosebud
M iscellaneous
Fannin
__
__
Bonham
Honey Grove
Ladonia
Leonard
Miscellaneous
Fayette
La Grange
Schulenburg
Miscellaneous
Fisher
Rqtan
Miscellaneous
Floyd
Floydada
Lockney
M iscellaneous
Foard
Crowell
_
Miscellaneous
Fort Bend
Richmond
Rosenberg
_
M iscellaneous
Franklin
Mount Vernon
M iscellaneous
Freestone
Teague.
Worthan
Miscellaneous
Frio
Pearsall
Miscellaneous
Gaines: Miscellaneous.
Galveston
Galveston
Texas City
Miscellaneous
Garza__
Post
Miscellaneous




561
163
3
181
23
10
141
35
5
162
159
137
433
115
23
27
18
213
37
4,009
3,839
53
117
126
30
65
29
2
307
158
89
60
144
72
28

16
21
325
130
78
117
38
26
12
103
69
27 ||

-.

i

I
i

Number of
returns
Hidalgo.
Alamo
Donna.
Edinburg
McAllen
Mercedes
Mission.
Pharr.
San Juan.
Weslaco.
Miscellaneous.
Hill
Hillsboro
Hubbard
Itasca
Miscellaneous.
Hockley
Levelland
Miscellaneous
Hood
Granbury
Miscellaneous.
Hopkins
Sulphur Springs
Miscellaneous.
Houston
Crockett.
Grapeland
Miscellaneous
Howard
Big Springs.
Miscellaneous
Hudspeth: Miscellaneous
Hunt
Celeste
Commerce-.
Greenville
Lone Oak
Wolf City
Miscellaneous
Hutchinson
Borger
Miscellaneous.

80
54
26
100
61
29
10

16. 488
214
15.735
37
20
32
450
502
423
79
20

Jackson.. _
Edna__
Miscellaneous
Jasper
Jasper.__
Kirbyville--.
Miscellaneous

3

103
94
179
14
13
1
133
73
18
42
67
44
23
29

46
28
15
3
207
178
29
123
119
4
115
80
35

29
345
5
41
282
5
6
6
431
307
124

49
39

166

Harris
Goose Creek
Houston
La Porte
Pasadena
Pelly
Miscellaneous
Harrison..
Marshall
Miscellaneous.
Hartley: Miscellaneous.
Haskell
Haskell...
Rule
Miscellaneous
Hays
San Marcos..
Miscellaneous
Hemphill
Canadian
Miscellaneous
Henderson_
Athens.
Miscellaneous
,

376 ;

97
13
113
87
14
12
446
430
16

37

7 li Hardin: Miscellaneous-

39 jl

17
10
7
110

Irion: Miscellaneous
Jack
Jacksboro
Miscellaneous

36 li

1,043
35
93
127
237
159
164
56
37
109
26
240
120
36
35
49
30
23
7

Jeff Davis: Miscellaneous
Jefferson
Beaumont
Port Arthur
Port Neches
Miscellaneous
Jim Hogg: Miscellaneous.„
Jim Wells
Alice
Miscellaneous

30
4,069
2,437
1,489
48
95
85
124
96

28

197

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
TEXAS—Continued

County and city

Number of
returns

Johnson
___
Alvarado
Cleburne
Grandview
Miscellaneous
Jones.__
Anson
Hamlin....
_.
Stanford
Miscellaneous
Karnes
Karnes City
Kenedy
Runge
Miscellaneous
Kaufman.
_
Forney..-_Kaufman
Kemp
Mabank
TerrellMiscellaneous
KendalL.
Boerne
Miscellaneous

Lipscomb: Miscellane- i
ous
i

293
11
240
22
20
187
37
47
92
11
224
23
123
43
35
235
22
39
6
12
153
3
91
53
38

Live Oak
Three Rivers
Miscellaneous.
Llano
Llano
Miscellaneous

Kerrville
Miscellaneous
Kimble
Junction
Miscellaneous
King: Miscellaneous.
Kinney
Braekettville
Miscellaneous
Kleberg....
Kingsville
Miscellaneous
Knox
Munday
Miscellaneous
Lamar
Paris
Miscellaneous
Lamb
Littlefield
Sudan
Miscellaneous
Lampasas
Lampasas
Miscellaneous
LaSalle
Cotulla
Miscellaneous
Lavaca
Hallettsville
Shiner
Yoakum..
Miscellaneous
Lee
_
G iddings
_.
Miscellaneous
Leon: Miscellaneous..
Liberty
_.
Cleveland
Dayton...
Liberty.
Miscellaneous
Limestone
Coolidge..
Groesbeck__
Mexia
Miscellaneous




j

Loving: Miscellaneous—j
Lubbock
Lubbock
Slaton___
Miscellaneous.
Lynn.
Tahoka
O'Donnell
Miscellaneous.
McCulloch
Brady
Miscellaneous.
McLennan
McGregor
Mart....
Moody
Waco
West
Miscellaneous
Madison..
Madisonville...
Miscellaneous..

Kent: Miscellaneous
Kerr....

Number of
returns

County and city

194
138
56
71
57
14

439
40

80
41
18
21
68
64
4
53
37
16
298
73
75
118
32
41
32
9
285
29
46
109
101
372
23
75
227
47

I

Morris
Daingerfield__.
Miscellaneous..
Motley
Matador
Miscellaneous..
Nacogdoches
dishing
Nacogdoches...
Miscellaneous..
Navarro
Corsicana
Dawson
Kerens
Miscellaneous..

Miscellaneous

40
260
18
236
6
1, 205
873
196
136
185
163
22

Miscellaneous..
Palo Pinto
Mineral Wells.
Mingus
_.
Strawn
Miscellaneous.Panola
Carthage
Miscellaneous-.
Parker
Weatherford.__
Miscellaneous—

Parmer: Miscellaneous.-!

Medina
Devine
Miscellaneous
Menard
Menard
Miscellaneous

Pecos
Fort Stockton
.Miscellaneous
Polk
Livingston
Miscellaneous
Potter
Amarillo
Miscellaneous
Presidio
Marfa
Presidio
Miscellaneous

j
.

Milam
Cameron
Rockdale
Thorndale
Miscellaneous
Mills
Goldthwaite
Miscellaneous
Mitchell
Colorado..
Miscellaneous.
Montague
Bowie
Nacona
Miscellaneous
Montgomery
Conroe
Miscellaneous

;
:
'

16
1
15
35
26
9
177
5
159
13
706
598
9
38
61

Nolan..
Roscoe
S weetwater
Miscellaneous
Nueces
Corpus Christi
Robstown
Miscellaneous
Ochiltree
Perryton
Miscellaneous.
Oldham: Miscellaneous.!

Maverick: Eagle Pass-.

Midland: Midland

Number of
returns

Newton: Miscellaneous.

Orange
Orange

Marion: Jefferson..

62
Martin
Stanton
49
Miscellaneous..
13
186
183 Mason: Miscellaneous...
3
Matagorda
79
Bay City...
-....
31 I
48 !
Palacios
479

60

County and city

266
245
21
243
376
8
34
25
34
19
15
155
145

10

209
109
100
113
72
41
!, 365
!, 363
178
15

n

Rain?: Miscellaneous,..;

_
.,
.... i
j
_j
_j

Moore: Miscellaneous...!

Randall
Canyon
Miscellaneous
Reagan: Miscellaneous..
Real: Miscellaneous
Red River
Annona
_
Clarksville
Detroit
51 .
37 '
Miscellaneous
Reeves
Pecos
Miscellaneous

74
71
3
154
27
83
55
7
14
178
148
30

198

STATISTICS OF INCOME

TABLE 11.-

-Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
TEXAS—Continued

County and city-

County and city

Refugio...
Refugio
Woodsboro
Miscellaneous

Sterling: Miscellaneous.
Stonewall: Miscellaneous
_
-Sutton: Sonora

Roberts: Miscellaneous.

Swisher
Tulia
Miscellaneous
Tarrant..
Arlington
Fort Worth....
MiscellaneousTaylor
Abilene.
Merkel
M iscellaneous-

Robertson
Calvert
Hearne
Miscellaneous
Rockwall
Rockwall
Royce City
Miscellaneous
Runnels. _.
Ballinger
Winters
Miscellaneous
Rusk
Henderson.
Miscellaneous

i
'
j
;
'
•
!
;
']

Sabine: Miscellaneous..!
San Augustine
San Augustine
Miscellaneous

]
j

San Jacinto: Miscellaneous
San Patricio.Aransas Pass
Sinton
Taft
Miscellaneous
San Saba._
San Saba
Miscellaneous
Schleicher
Eldorado
Miscellaneous
Scurry__
_.
Snyder
Miscellaneous
Shackleford
Albany
Miscellaneous
Shelby..
Center
Timpson
M iscellaneous
Sherman:
ous

Miscellane- !

Smith
Troup
Tyler
Miscellaneous
Somervell: Miscellaneous
Starr
Rio Grande
MiscellaneousStephens
Breckenridge...
Caddo
Miscellaneous..




Terrell: Miscellaneous..
Terry
Brownfleld
Miscellaneous
Throckmorton
Throckmorton
Miscellaneous
Titus
Mount Pleasant-Miscellaneous
Tom Green
San Angelo
Miscellaneous
Travis
Austin
Miscellaneous
TrinityGroveton
Trinity
Miscellaneous
Tyler: Miscellaneous.—
Upshur
Gilmer
Miscellaneous
Upton
McCamey
Miscellaneous
Uvalde
Sabinal
Uvalde—
Miscellaneous
Val Verde
Del Rio
Miscellaneous
Van Zandt
Grand Saline
Wills Point
Miscellaneous
Victoria
_
Victoria
Miscellaneous
Walker
.—
Huntsville
.Miscellaneous
Waller: Miscellaneous..
Ward
Pyote
Miscellaneous..
! Washington
Brenham
Miscellaneous..

Number of
returns

County and city

Webb
Laredo
Miscellaneous
-Wharton...
El Campo
145
Wharton
103
Miscellaneous
42 Wheeler
Shamrock
6,185
Miscellaneous
95
6,020 Wichita
70
Burkburnett
900
Electra
858
Iowa Park
34
Wichita Falls
8
M iscellaneou s
Wilbarger
Vernon
114
Miscellaneous
44 Willacy
43
Raymondville
1
Miscellaneous
22 Williamson
Bartlett
18
Georgetown
4
Granger
45
Round Rock
44
Taylor
1
Miscellaneous
-1,159
1,110 Wilson
Floresville.-49
Miscellaneous
2,040
1,998 Winkler
Wink
42
Miscellaneous
89
Wise
37
Alvord
49
Bridgeport
3
Chico
47
Decatur
Miscellaneous
39 Wood
34
Mineola
5
Winnsboro
171
Miscellaneous—
137
34 Yoakum: Miscellaneous.
239
39 Young
Eliasville
175
Graham
25
New Castle
477
Olney
415
South Bend
62
Miscellaneous
175
51
45 Zapata: Miscellaneous _
79
•
364 Zavalla
Crystal City
340
Miscellaneous
24
143
126 All other:
Residents of other
17
States
Residents of foreign
64
countries (American citizens and
59
aliens)
25
34
341
10
133

Number of
returns
751
655
96
524
111
169
244
177
131
46
2,602
101
184
83
2,231
3
307
292
15
82
62
20
610
64
125
36
19
300
66
71
40
31
152
149
3
74
7
22
5
29
11
126
77
36
13

451
27
222
22
151
15
14

58
47
11

716

199

STATISTICS OP INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
UTAH
County and city

Number of
returns

State total
Returns, Form 1040,
showing no net income, not included in
general tables
Adjustment— subtract
to reconcile1 with general tables
Total in general
tables
Beaver..
Beaver
Milford
Miscellaneous
Boxelder
Brigham City
Tremonton
Miscellaneous
Cache
Hyrum
Lewiston
Logan...
Providence
Richmond
Smithfield
Wellsville
Miscellaneous
Carbon
Helper..
Price
Miscellaneous
Daggett: Miscellaneous.
Davis
Bountiful..
Farm ington..
Miscellaneous
Duchesne
Roosevelt
Miscellaneous
Emery: Miscellaneous .
Garfield
Panguitch
Miscellaneous

12,295

390
128
11,777
13
62
5
196
92
46
58
348
18
6
247
6
11
21
12
27
529
114
158
257
142
30
16
96
28
14
14

37

i Num- '

County and city

I b e r of

I returns

•

Grand: Miscellaneous...

„„ , Tooele

Iron

99
81
11

Cedar City
Parowan
Miscellaneous.
Juab
Eureka
Nephi
Miscellaneous
Kane
Kanab
Miscellaneous..
Millard
Delta
Fillmore
Miscellaneous

_.

Morgan: Miscellaneous.
Piute Miscellaneous
Rich: Miscellaneous
Salt Lake
Bingham Canyon...
Midvale
Murray
Salt Lake City
Sandy
Miscellaneous
San Juan: Miscellaneous
Sanpete
Ephraim
!
Fair view
j
Gunnison
i
Manti
j
Moroni
I
Mount Pleasant
j
Miscellaneous
j
Sevier
Monroe
._
Richfield...
Salina
„
Miscellaneous
Summit
Park City
Miscellaneous.

152
85
32
35
14
6
8
GO
28
10
22
25
11
19

Number of
returns

County and city

__
Grantsville
Tooele
Miscellaneous
Uintah
Vernal
Miscellaneous
Utah.
American Fork
Lehi
Orem
Payson....
Pleasant Grove
Provo
Santaquin
Spanish Fork
Springville
Miscellaneous
Wasatch
Heber City
Miscellaneous
ii "Washington
i
Hurricane...
!
St. George

_.

7,522
507
50
104 j
Miscellaneous
6, 627
20 jl Wayne: Miscellaneous..
208
Ogden City
3 jj!| Weber.
Miscellaneous
134 j|
20 !i All other:
10 ji
Residents of other
18
States
35 \[I
Residents of foreign
4 :
countries (Ameri1
26 j
can citizens and
21 :
aliens)

178
10
122
46
82
65
17
492
55
13
2
17
15
309
3
24
32
22
75
48
27
23
4
16
3

1, 513
1,494
19

201

66
17
11
177
140
37

VERMONT
State total
Returns, Form 1040,
showing no net income, not included in
general tables
Adjustment—subtract
to reconcile with general tables i
Total in
tables

8,995

219
141

general

Addison
_
Bristol....
Ferrisburg
Middlebury
Vergennes
Miscellaneous
Bennington
Arlington
Bennington.
Dorset
Pownal
Shaftsbury.
Miscellaneous.
i See text, p. 19




8,635
269
36
8
145
46
34
635
29
382
12
175

Caledonia
Hardwick...
Lyndon ville.
St. Johnsbury
Miscellaneous
Chittenden
Burlington
Charlotte
Colchester
Essex
Hinesburg
Shelburne
Winooski
Miscellaneous.
Essex
Island Pond
Miscellaneous
Franklin
Enosburg Falls
Fairfax..__
Richford..
St. Albans
Swanton.
Miscellaneous

629
53
66
376
134
1,375
1,133
16
1
52
3
27
64
79
93
45
48
607
30
7
41
423
57
49

Grand Isle: Miscellaneous
Lamoille
Morris ville
Miscellaneous..
Orange
Chelsea
Randolph
Williamsto wn..
Miscellaneous..
Orleans
Barton
Newport
Orleans
Troy
:
Miscellaneous..
j Rutland
i
Brandon..
'!
Castleton
!
Fair Haven
i!
Poultney
i1
Proctor.:
Rutland
|t
West Rutland.
i
Miscellaneous..

133
62
71
202

Ji
77
4
112
318
29
157
42
20
70
1,350
58
19
108
79
125
784
42
135

200

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
VERMONT—Continued
Number of
returns

County and city

Washington
Barre
Montpelier
Northfield
Waterbury...
Miscellaneous
Windham
Bellows Falls
Brattleboro
Miscellaneous

1,423
689
488
75
56
115
715
212
412
91

County and city

Windsor
_
Bethel
Ludlow
Rochester..
Springfield
White River Junction..
Windsor
Woodstock...
Miscellaneous

Number of
returns
1,026
31
63
11
305
154
160
92
210

Number of
returns

County and city

All other:
Residents of other
States.
Residents of foreign
countries (American citizens and
aliens)

173

1

VIRGINIA
State total
| 39,109
Returns, Form 1040, ]
showing no net in- !
come, not included in j
general tables
• 1,227
Adjustment—add to :<
reconcile with general
tables i
.!
33

Caroline: Miscellaneous.
Carroll:
Galex. (See Grayson County.)
Miscellaneous..
Charles City: Miscellaneous
Charlotte: Miscellaneous

52

Chesterfield
Colonial Heights
Miscellaneous
222 H Clarke..
15 ;i
Berryville...
46 j:
Miscellaneous
161
786 jj Craig: Miscellaneous. __
652
134 Culpeper
618
Culpeper
281
Miscellaneous..
303
34 Cumberland: Miscellaneous
26 Dickinson: Miscellane104
ous

150
42
108
74
50
24

Total in general ;
tables.
| 37,915
:
Accomac
Chincoteague Island'
Onancock
|
Miscellaneous
•
Albemarle
Charlottesville.
,
Miscellaneous
.;
Alleghany
Clifton Forge
Cqvington
Miscellaneous

Amelia: Miscellaneous. J
Amherst: Miscellaneous.;
Appomattox: Miscella- j
neous
!

22

Arlington
Alexandria
Miscellaneous
Augusta
Staunton
Waynesboro
Miscellaneous

i
!
I
I
!
j

1,899
1,119
780
774
516
184
74

Bath: Miscellaneous

I

104

:

Bedford
Bedford
Miscellaneous

138
110
28

Bland: Miscellaneous...
Botetourt: Miscellaneous

70

Brunswick
La wrenceville
Miscellaneous

75
55
20

Buchanan: Miscellaneous
.Buckingham: Miscellaneous
-.

23

Campbell
Altavista
Lynchburg
.'
Miscellaneous

_.

i See text, p. 19.




6

18
1,679
53
1,600
26

Dinwiddie...
Petersburg
Miscellaneous..
Elizabeth City
Hampton
Phoebus
Miscellaneous.
Essex: Miscellaneous. _.
Fairfax
Falls Church.
Miscellaneous
Fauquier..
_
Warrenton.
Miscellaneous
Floyd: Miscellaneous._.
F l u v a n n a : Miscellaneous
Franklin
Rockymount
Miscellaneous
Frederick
Winchester
Miscellaneous
Giles
Narrows
Miscellaneous...
Gloucester: Miscellaneous
Goochland: Miscellaneous

I

54

i
!

4
48
2

;
Greensville
Emporia
Miscellaneous
Halifax
South Boston.-. _.
Miscellaneous
Hanover.
Ashland
Miscellaneous
.
Henrico
Richmond
Miscellaneous_-Henry
Martins ville
Miscellaneous

115
109
6
258
192
66
163
101
62
9, 762
9,629
133
240
176
64

Grayson
Fries
Galex
Miscellaneous
Greene: Miscellaneous._

118
85

Highland: Miscellaneous
25

~960
929
31
713
533
77
103
= =
18
271
54
217
251
141
110

30
52
38
14
392
375
17
81
20
61

Isle of Wight
Smithfield
Miscellaneous
James City
Williamsburg
M iscellaneous

-

2

3
47
40
7
152
139
13

King and Queen: Miscellaneous
King George: Miscellaneous

21

King William
West Point
Miscellaneous

55
46
9

Lancaster: Miscellaneous

33

Lee.—
Pennington Gap
Miscellaneous
Loudoun
Leesburg
M iscellaneous

5

63
22
41
210
84
126

Louisa: Miscellaneous...

47

Lunenburg
Victoria
M iscellaneous

65
38
27

__

Madison: Miscellaneous.
Mathews: Miscellaneous

18
36

201

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1980, by counties, cities, and townships, showing
number of returns—Continued
VIRGINIA-Continued
Number of
returns

County and city

159
55
35

Mecklenburg
Chase C i t y . . . .
South Hill
Miscellaneous..
Middlesex: Miscellaneous__.

30
219
46
53
95
25
302
371
21

Montgom ery
Blacksburg...
Christiansburg
Radford
Miscellaneous
Nansernond.
Suffolk
Miscellaneous
Nelson: Miscellaneous..
New Kent: Miscellaneous
Norfolk:
Norfolk
Portsmouth
South Norfolk
Miscellaneous
N orthampton
Cape Charles
Miscellaneous
Northumberland: Miscellaneous
N ottoway
Blackstone
Crewe
M iscellaneous
Orange
Orange
Miscellaneous
Page
Luray
Shenandoah
Miscellaneous
Patrick: Miscellaneous..
Pittsyl vania
Chatham
Danville
Miscellaneous

58
20

Number of
returns

County and city
Powhatan: Miscellaneous
Prince E d w a r d
F a r m ville
Miscellaneous
Prince George
Hopewell
Miscellaneous
Prince William
Manassas
Miscellaneous
Princess Anne
Virginia Beach
Miscellaneous
Pulaski
Pulaski
Miscellaneous

-

Rappahannock: Miscell a n e o u s , . _. _
Richmond: Miscellaneous

6,452
5,088
1,269 I1 Roanoke. . .
50 !;
Roanoke
45 I
Salem
297
Vinton
125
Miscellaneous
Rockbridge
172
Buena Vista
Lexington—
Miscellaneous
39
Rockingham.
Harrison burg
198
Miscellaneous
62
117
Russell:
Miscellaneous..
it)
112
Scott
i
57
Gate City
55
Miscellaneous
97
Shenandoah
Strasburg
Woodstock
Miscellaneous
Smyth
24
Marion
Saltville
892
Miscellaneous
45
Southampton
798
Franklin
Miscellaneous
49

14
127
106
21
297
284
13
109
57
52
140
102
38
176
156
20
17
27
3, 185
2, 890
181
71
43
305
45
213
47
380
290
90
68
19
16
3
109
28
45
36
141
70
50
21
128
85
43

Number of
returns

County and city

Spottsyl vania
Fredericksburg
Miscellaneous.

301
292

Stafford: Miscellaneous
Surry: Miscellaneous. _
Sussex
Waverly__
Miscellaneous
Tazewell
Bluefield
Pocahontas
Richlands
Tazewell
Miscellaneous
Warren
F r o n t Royal
Miscellaneous
Warwick
Newport News
Miscellaneous
Washington
Abingdon
Bristol
Damascus
Miscellaneous

__

_.

8
23
26
43
313
50
60
23
105
75
75
60
15
1,390
1,255
135
440
68
306
12

Westrnoreland: Miscellaneous
Wise
Appalachia
Big Stone G a p
Norton
Wise?
M iscellaneous
Wythe
Wytheville
Miscellaneous

315
72
64
89
13
77
136
83
53
43

York: Miscellaneous
All other:
Residents of other
States
Residents of foreign
countries (American citizens and
aliens)

448

37

WASHINGTON
State total
Returns, F o r m 1040,
showing no net income, not included
in general tables
Adjustment—add to reconcile with general
tables i
Total in general
tables

60, 525

2, 609
5 213
63 129
181
74
107
55
38
17

Adams
Ritz ville
Miscellaneous..
Asotin
Clarkston
Miscellaneous..

Benton
Kennewick
Prosser
Miscellaneous..
Chelan.
Cashmere
Chelan
Leaven w o r t h . .
Wenatchee
Miscellaneous..
Clallam
Port Angeles...
Miscellaneous..
Clarke
Camas
Vancouver
Washougal...--M iscellaneous..

1 See text, p. 19.




155
68
53
34
1,782
193
84
37
1,220
248
533
365
168
576
114
395
24
43

Columbia
Davton.
Miscellaneous
Cowlitz _ - .
Castle Rock
Kelso
Longview
Woodland
Miscellaneous

_

Douglas: Miscellaneous Ferry: Miscellaneous
Franklin
Pasco
_ _
Miscellaneous
Garfleld
Pomerov
_
Miscellaneous.

ii Includes Alaska,

193
163
30
718
37
153
392
35
101
64
26
269
188
81
218
207
11

202

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing

number of returns—Continued
WASHINGTON—Continued
Number of
returns

County and city

Grant: Miscellaneous...
Grays Harbor
—
Aberdeen.
Cosmopolis
Elma
Hoquiam.
Montesano
Miscellaneous
Island: Miscellaneous...
Jefferson
Port Townsend
Miscellaneous
King.
Auburn
Enumclaw...
Kent....
„
Kirkland...
Renton
Seattle
Miscellaneous
Kitsap
Bremerton
Port Orchard
Miscellaneous
Kittitas...Cle Elum
Ellensburg
Roslyn
Miscellaneous
Klickitat
Goldendale - _
Miscellaneous
Lewis
Centralia.
Chehalis-.
Miscellaneous
Lincoln: Miscellaneous.
Mason
Shelton
Miscellaneous
Okanogan
Okanogan.
__
Omak._
Miscellaneous

81

1,671
928
26
51
476
85
105
24

197
134
63
26,058
84
146
178
115
159
24,669
707
947
674
73
200
564
108
316
81
59
166
41
125
727
291
257
179
325
225
184
41
304
73
91
140

Number of
returns

County and city

Pacific
Raymond
South Bend...
Miscellaneous
Pend Oreille
Newport
Miscellaneous...
Pierce
Buckley
Orting
Puyailup
Sumner
Tacoma
Miscellaneous

_.

340
164
65
111
152
63
89
5,335
36
21
210
115
4,558
395

San Juan: Miscellaneous
Skagit
A nacortes
Burlington
Mount Vernon
Sedro Woolley
Miscellaneous
Skamania: Miscellaneous
Snohomish
Arlington
Edmonds
Everett
Marys ville
Monroe
Snohomish
Miscellaneous..
,
| Spokane
Cheney
Deer Park
Medical Lake..
Spokane
Miscellaneous..
Stevens
Chewelah
Col ville
Miscellaneous..

674
141

55
256
89
133
29

1,775
72
83
1,175
38
59
107
241
6,223
47
25
3
5,884
264
152
35
66
51

Number of
returns

County and city

757
617
140

Thurston
Olympia
Miscellaneous..
Wahkiakum: Miscellaneous
Walla Walla
Walla Walla
Miscellaneous
Whatcom
Bellingham
Blaine
Lynden
Miscellaneous
Whitman
Colfax
Palouse
Pullman...
Tekoa
Miscellaneous
Yakima
Grandview
Sunny side
Toppenish
WTapato
Yakima
Miscellaneous

_.

_.

ALASKA

Anchorage
Fairbanks
Juneau
_
Ketchikan
Nome
Petersburg
Sitka
-.
Miscellaneous
All other:
Residents of other
States.
Residents of foreign
countries (American citizens and
aliens)

1,288
1,036
252
1,222
1,015
44
61
102
99a
214
51
185
56
487
2,25Q
58
96
113
95
1,596
292
2,479
215
290

508
336
99
45
3a
95a
564

13ft

WEST VIRGINIA
State total
Returns, Form 1040,
showing no net income, not included in
general tables
Total in general
tables
B arbour
Belington
Philippi
Miscellaneous
Berkeley
Martinsburg.
Miscellaneous
Boone
Madison
Miscellaneous
Braxton
Gassaway
Sutton.
Miscellaneous

_
-




70
15
36
19
365
342
23
128
29
99
73
31
24

Brooke
Follansbee
Wellsburg
Miscellaneous
Cabell
Barbqursville
Huntington
Milton
Miscellaneous
Calhoun
Grantsville
Miscellaneous
Clay: Miscellaneous
Doddridge: Miscellaneous
Fayette
Ansted
Fayetteville
Montgomery
Mount Hope
Oakhill
Miscellaneous

Gilmer: Miscellaneous..

35

Grant
Petersburg..
_.
Miscellaneous
Greenbrier.
__
East Rainelle
Lewisburg
Marfrance...
Ronceverte
White S u l p h u r
Springs
Miscellaneous
Hampshire
Romney...
Miscellaneou s...
Hancock
Chester
Hollidays Cove
New CumberlandMiscellaneousHardy: Miscellaneous..

19
11
8.
318
17
82
2
65
61
91
43
29
14
935
93
300
62
480
21

203

STATISTICS OF INCOME
TABLE 11.—Individual returns for 1930, by countiesf cities, and
number of returns—Continued

ips, showing

WEST VIRGINIA—Continued
Number of
returns

County and city
Harrison
Bridgeport
Clarksburg
Lumberport
Nutter Fort....
Salem
Shinnston
Miscellaneous
Jackson
Ra venswood...
M i scellaneous
J efferson
Charles Town..
Hanson
Miscellaneous
Kanawha
Cedar Grove
Charleston...
C lendenin
Dunbar..
Manner.
Nitro. (See Putnam County.)
St. Albans
South Charleston..
Miscellaneous
Western

106
126
398
331
293
38

Miscellaneous
Liiiccln: Miscellaneous.
Logan
Logan
Miscellaneous
McDowell
Iaeger
Keystone
Kimball
War
Welch...
Miscellaneous
M arion
Fairmont
Mannington
Monongah
Kiyesville
Miscellaneous
Marshall
Benwood-.
Cameron
Glendale
McMechen
Moundsville
Miscellaneous

1,487
49
1,205
19
15
52
62
85
50
24
26
165
91
11
63
4, 238
21
3, 465
70
37
15

60
741
333
408 j

Number of
returns

County and city
Mason
Point Pleasant
Miscellaneous
Mercer
Bluefield
Bramwell
Princeton
Miscellaneous
Mineral
Keyser
Piedmont
._
Ridgeley
Miscellaneous
Mingo
_Williamson
Miscellaneous
Monongalia
Morgan town
Sabraton
Star City
Miscellaneous
Monroe
.!
Alderson
|
Miscellaneous
\
Morgan
j
j
Berkeley Springs
M iscellaneous
i
Nicholai
Richwood
Miscellaneous..
Ohio
Wheeling
Miscellaneous..
Pendleton: M i seel I a- j
I

1,062
neous
25
64
Pleasarits
St. Mary
48
41
Miscellaneous
273
Pocahontas
608 ;
Mar lington
1, 465
Miscellaneous
1,144
Preston
128
Kingwood
28
Rowlesburg
25
Terra Alta
140
Miscellaneous..
507
Putnam

-

65
35
70
280
9

!
|
!
j
i
i
j

,

Hurricane
Miscellaneous..
Raleigh
Beck ley
Mabscott
Miscellaneous

Number of
returns

County and city

114
Randolph
_.
83
Elkins
31
Miscellaneous
_.
Ritchie
1,385
Harrisville
993
Pennsboro
53
Miscellaneous
181
Roane
158
Spencer
226
Miscellaneous
138
Summers68
Hinton
13
Miscellaneous
7
Taylor
499
Grafton
332
Miscellaneous
167
Tucker
769
Davis
691
Parsons
6
Thomas
5
Miscellaneous
67
Tyler
81
Sisters ville
58
M iscellaneous
23
Upshur
44
Buckhannon
29
M iscellaneous
15
Wayne
102
Ceredo
87
Keno va
15
Miscellaneous
3, 899
3, 683
210 i] Webster: MMiscellaneous.

i| Wetzel,
Xew Martins ville--.
Paden City
,
14
M iscellaneous
!
85
82
3
60
35
25
133
27
21
28
57
30
15
15
737
382
4
351

Wirt: Miscellaneous

220
190
30
121
19
47
55
124
105
19
227
205
22
322
294
28
57
12
15
20
JO

194
172
22

122
115
7
103
10
71
48
229
109
23
97

j

Wood
Parkersburg__.
Williamstown..
Miscellaneous..
Wyoming
Mullins
Miscellaneous..
All other:
Residents of other
States.-..
Residents of foreign
countries (American citizens and
aliens)

1,466
1,409
35
22
163
79

382

WISCONSIN
State total
| 97,
Returns, Form 1040, I!
showing no net income, not included in
general tables
3,428
Adjustment—add to reconcile with general
tables i
1,106
Total in general
tables

95, 366

Adams
Adams.
Miscellaneous..
See text, p. 19.

133873—32-




-14

Ashland
Ashland
Mellen
Miscellaneous
Barron
Barron
Chetek
Cumberland
Rice Lake
Miscellaneous
Bayfield
Bayfield
Washburn
Miscellaneous

...._
....-

_

503
420
36
47
6bb
70
43
47
128
/8
136
17
59
60

Brown _ .
De Pere
Green Bay
Miscellaneous
. .
Buffalo
-.
Alma
Mondovi
Miscellaneous
Burnett: Miscellaneous.
Calumet
Brillion
Chilton
New Holstein
Miscellaneous

2,147
138
1,880
129
166
36
37
93
65
247
62
88
51
46

204

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1930, by counties, cities, and townships, showing
number of returns—Continued
WISCONSIN—Continued

County and city

Number of
returns

Chippewa.
Bloomer
Chippewa Falls
Cornell-.
Stanley
Miscellaneous
Clark
Neillsville—
Owen__
Miscellaneous
Columbia
Columbus
Kilbourn-.
LodLPortage
Randolph
Miscellaneous
Crawford
Prairie du Chien
Miscellaneous
Dane
Madison
Mount Horeb
Stoughtqn
Sun Prairie
Miscellaneous
Dodge
Beaver Dam
Horicon
Juneau
Mayville
Miscellaneous
Door
Sturgeon Bay
Miscellaneous
Douglas
Superior
Miscellaneous
Dunn
Menomonie
Miscellaneous
Eau Claire..Altoona
AugustaEau Claire
Miscellaneous
Florence: Miscellaneous.
Fond du Lac
Fond du Lac
North Fond du Lac.
Ripon
_
Waupun
M iscellaneous
Forest
Crandon
Miscellaneous
Grant
Boscobel
Cuba City
Fennimore
Lancaster
Platteville
Miscellaneous
Green...
Brodhead
Monroe
New Glarus..
Miscellaneous
Green Lake.
Berlin
Princeton
Miscellaneous
Iowa
Dqdgeville
Mineral Point
Miscellaneous




County and city

546 Iron
56
Hurley
338
Montreal
43
Miscellaneous
52 Jackson.
57
Black River r a i l s 333
Miscellaneous
99 Jefferson
_
_.
41
Fort Atkinson
193
Jefferson.__
763
Lake Mills
156
Waterloo
117
Watertown
50
Miscellaneous
252 Juneau
_
60
Elroy
128
Maustqn
163
New Lisbon
_
102
Miscellaneous
61
Kenosha
4,813
Kenosha
_
4,029
Miscellaneous
103 ! Kewaunee
183 !
Algoma.
45 |.
Kewaunee
453 11
Miscellaneous
976 ji La Crosse
_.
461
La Crosse
107
Onalaska __
__
61
West Salem
__
113 :
Miscellaneous
234; La Fayette
226
Darlington
._
152 !
Shullsburg
74 !
Miscellaneous
1,453 i Langlade
1, 397
Antigo
56
Miscellaneous
281 Lincoln
194
Merrill
87
Tomahawk
1,137
Miscellaneous
21 Manitowoc
30
Kiel
1,040
Manitowoc
46
T w o Rivers.
_
Miscellaneous
Marathon
Mosinee
Scofield
Wausau
Miscellaneous
Marinette
Marinette..
.._
Niagara
Peshtigo
Miscellaneous
Marquette...
Montello
Miscellaneous
Milwaukee
Cudahy
_...
MilwaukeeShorewoqd
South Milwaukee...
Wauwatosa
West Allis
West M i l w a u k e e . . .
WhitefishBay
Miscellaneous
Monroe
Sparta
Toman
Miscellaneous
Oconto
Gillett
Oconto
Oconto Falls
Miscellaneous

Number of
returns
152
94
27
31
165
104
61
1,136
287
139
105
48
467
90
196
48
59
27
62
2,224
2,117
107
166
51
91
24
1,603
1,438
24
50
91
210
89
30
91
419
372
47
449
325
117
1,533
58
1,059
300
116
1,347
75
14
1,001
257
575
390
49
56
80
62
17
45
43, 082
304
37, 781
193
551
2,556
1,287
35
157
218
385
174
115
96
208
30
112
43

County and city

Oneida
Rhinelander
Miscellaneous
Outagamie
Appleton
Kaukauna
Kimberly
Little Chute
Seymour
Miscellaneous
Ozaukee
Cedarburg
Grafton
Port Washington
Miscellaneous
Pepin
Durand
AT iscellaneous
Pierce
Ellsworth
River Falls
Miscellaneous
Polk
Amery
Miscellaneous
Portage
Stevens Point
Miscellaneous
Price
Park Falls
Phillips---Miscellaneous
Racine
Burlington
Racine
Miscellaneous
Richland
Ricnland Center
Miscellaneous
Rock
Beloit
Edgerton
Evansyille
Janes ville
Milton
Miscellaneous
Rusk
L a d y smith
Miscellaneous
St. Croix
Hudson
New R i c h m o n d .
Miscellaneous
Sank
Baraboo
Reedsburg
Sauk C i t y . .
Miscellaneous
Sawyer
Hayward
Miscellaneous
Shawano
Shawano
Miscellaneous
Sheboygan
Kohler...
Plymouth
Sheboygan
Sheboygan Falls . . . - I
Miscellaneous.
Taylor
Medford
Rib Lake
Miscellaneous
Trempealeau
Arcadia .
Galesville
Miscellaneous..

Number of
returns
482
1.919
1,478
234
30
43
51
83
567
140
58
204
165
85
68
17
220
38
79
103
253
198
862
574
88
234
113
68
53
4,046
264
3,604
178
165
93
72
2, 952
1,370
183
108
1,149
23
119
132
96
36
334
150
80
104
751
318
178
72
183
90
64
26
330
153
177
2,411
135
171
1,862
110
133
124
83
16
25
326
58
45
220

205

STATISTICS OF INCOME

TABLE 11.—Individual returns for 1980, by counties, cities, and townships, showing
number of returns—Continued
WISCONSIN-Continued
' Num- I
! her of ;
• returns '

County and city

County and city

Vernon
Viroqua
_
Westby.Miscellaneous
Vilas
Eagle River
_
M iscellaneous
W al worth
Delavan
Elkhorn
Lake Geneva
_.
"Whitewater
__
Miscellaneous
Washburn
Spooner
Miscellaneous
_
Washington
Hartford
West Bend
Miscellaneous

Waukesha
Menomonee Falls.
Oconomowoc.
Pewaukee
Waukesha
Miscellaneous
Waupaca
Clinton ville
..,
New London
Waupaca_ Weyauwega
Miscellaneous
Waushar a
Wautaoma
Miscellaneous..
Winnebago
Menasha
Neenah
Omro
Oshkosh
....
Miscellaneous

Number of

County and city

returns

1,993 ! Wood
81 i
Marshfield
330 !
Nekoosa
74 i
Wisconsin Rapids...
991 :
M is rella neou?
517 '
647 ' Ail other:
130
Residents of other
168 :
States

937
357
64
410
106

Residents of foreign
countries (American citizens and

'50 i
145 !
100 !

39

31 •

2, 920
32-J
594
•m
1,1«12
59

WYOMING
7 096

Returns. Form 1040,
showing no net income, not included in
general tables
Adjustment—add to reconcile with general

374
87

Total in general
taK'eAlbany.

_

______

M iscellaneous
Big H'>rn 1
frrpvhnl
Leaven
Miscellaneous
C ampbell
Gillette
Miscellaneous
Carbon
Rawiins
Miscellaneous
Douglas -._
Miscellaneous
Crook: Miscellaneous. __
1

See text, p . 19.




6 809
560
^04
56
152
64
9g
60
113
91
22
552
269
283
155
94
61
46

Fremont
Lander
Riverton
•
Miscellaneous...
Goshen
....I
Torrine.1011
Miscellaneous
Hot Springs...
ThermoDolis
Miscellaneous. _
Johnson
Buffalo
Miscellaneous...
Laramie
Che venue
Miscellaneous .
Lincoln ...

Kemmerer
Miscellaneous
Natrona

......

......

Sheridan
Miscellaneous

99 i
66 ;
^0

115
76

1 O'*9
*H)9 ;

66

•veet water
Green River
Rock Si)rin:-s.
superior..
Miscellaneous . . . _

882
185
453
100
144

T ?r:•v n: M iscel 1 aneous. _ U

;

-•> r a

90 •
Hvanston
...
Miscellaneous
212 :
108 V* a s h a k i e
Worland
104
1,255 j
Miscellaneous..... .
'•»87

Niobrara
Link

Miscellaneous...
Park
...-•
Cody
Powell
Miscellaneous
Platte
. ..
Wheat land.... .. . . . . ;
Miscellaneous... ._..:
i

53 •

99

532
439
93

3 jblette: Misrelianeous.

Vu
09
08
104 :
96 .

__.

Miscellaneous

24
Ai: other:
Residents of other
228 •
States
128
Residents of foreign
50 ;
countries
(Ameri.50 ;
can citizens and
96 }
••tii e n s )
58
38

51
143
121
22
81
69
12
77
41
36

121

1




BASIC TABLES
CORPORATION RETURNS

207

TABLE 12.—Corporation returns for 1980 by States and Territories, showing for
returns with 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
[For text defining certain items and describing returns included, see pp. 1-4]
Returns showing net income
Total
number of
returns

States and Territories

Alabama
._
Alaska
Arizona
_
Arkansas
_
California
_._
Colorado..
Connecticut--.
Delaware
District of Columbia
_
_
Florida
Georgia
Hawaii..
Idaho
Illinois
Indiana
_
Iowa
Kansas
Kentucky
_
Louisana
Maine
.._
Maryland..
Massachusetts
_..
Michigan
Minnesota
M ississippi
_
Missouri
___
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York.
North C arolina
North Dakota.
Ohio
Oklahoma
Oregon
Pennsylvania
Khode Island
South Carolina..
__
South Dakota..
Tennessee
Texas
Utah....
Vermont
Virginia
Washington"West Virginia
•Wisconsin
Wy om ing
Grand total

_.
_.

__
_

_.

_.

4,477
170
1,932
2,624
23,836
7,257

Number

26, 577
3,068
3,626
3,127
5,408
15, 431
3,301
1,120
7,139
12, 709
5,101
16, 009
1,440

1, 772
92
629
1,140
9, 517
2,941
3,698
888
1,124
3,469
2,681
413
919
13, 389
5,289
4, 558
2, 846
2, 767
2,903
1,888
2, 775
8,316
6, 045
5,491
1,044
7,411
1, 419
2, 708
309
707
9,945
491
47, 674
2,161
1, 183
10,676
2, 948
2, 590
11,254
1,370
1,229
1,514
2, 403
6, 660
1, 392
572
3, 241
4, 934
2,477
6,777
721

518,736

221, 420

7,955
1,951
2,317
11,309
5,678
785
2,509
32, 043
11,663
9,125
5,308
5,764 ,
6, 440 |
3,789
5,922
20, 070
15, 758
11,476
2,604
17,106
3, 350
4,786
1,022
1,396
22, 489
1,13G
111,100
6,544
3,574
25, 459
6, 944
7,012

Per cent
of total

Gross income *

Deductions '

$237, 532.924
39.58
$249, 926,798
5, 780,844
6, 284,103
54.12
64, 814, 713
32.56
69, 571,156
146, 506, 012
139,750, 596
43. 45
39.93
3, 733, 014, 535 3,408,430,279
446, 515. 076
415, 571,656
40.53
1, 329,177, 020 1, 244, 266, 516
46.49
1,477,488,181
45.52
1,352,215,702
472,483,154
442,152,664
48.51
323, 671, 782
302,749, 674
30.67
436,314, 227
412,389,410
47.22
184,486,464
161, 650,343
52.61
86, 770, 504
81,827,511
36.63
41.78 2 9, 617,188, 098 2 9,030, 523,934
923,177,992
994,644, 752
45.35
935, 208, 932
888, 719, 667
49.95
710, 602,901
636, 282,168
53.62
612, 277, 911
573,825,187
48.01
605,069, 402
571, 852, 088
45.08
330, 322, 334
306,090,065
49.83
2,114, 349, 011
1,997,973, 521
46.86
41.43 2 3, 506, 842, 588 2 3, 257, 305, 241
\, 654, 505, 276 4, 265,162, 777
38.36
1, 857,605. 976 1, 770,049,887
47.85
137, 577,929
143, 577, 682
40.09
2, 574, 539, 640
2, 412,093,491
43.32
116,180,156
110,598,470
42.36
515, 093,945
493,098,009
56. 58
244, 956,140
239, 408, 688
30.23
112,733,761
105,278,606
50. 65
2, 259, 800, 685
2, 484,672, 025
44.22
47,123; 086
49. 578, 571
43.22
27,640,810,627
29, 732, 350, 798
42.91
732, 451, 472
659, 279, 371
33. 02
85, 724, 910
88, 446,175
33.10
4,600, 389, 671
4,901, 729, 045
41.93
448,191, 875
519,489,300
42.45
413, 239,110
430, 248, 891
36.94
6, 996,496, 249
7, 562, 032, 369
42.34
354, 993, 291
380, 338,088
44.66
140, 839, 698
147,120,932
33. 90
102, 744,140
107, 589, 641
48.42
537, 704,602
570,821,969
45. 54
1, 496, 846, 876
1,593.901,374
43.16
188, 526, 383
199, 849, 050
42.17
94,636.964
99, 924, 421
51.07
736, 340,178
847,015,007
45.40 |
640,470,653
671, 962, 336
38.82 |
420, 353,198
447, 840, 437
48.55 !
1,486,037, 375
42.33 I 1,589,177,008
43, 982, 799
47, 048, 577
50.07 1
42.68

2 91,811,495,003

' 85, 382, 682, 293

* Gross income and deductions correspond to total income and total deductions, as reported on the face
oi the return, plus the cost of goods sold.
'<• See p. 238 for revised figures for 1928.




209

210

STATISTICS OF INCOME

TABLE 12—Corporation returns for 1930 by States and Territories, showing for
returns with 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
Returns showing net income

Returns showing
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 Virginia
Wisconsin
_..
Wyoming
G r a n d total




_

Net loss for
prior year Income tax

Number Per cent

132, 594
33,041,146
7,739,213
1,516,892
64,380,325
2,677,226
525,487
293,708
3, 363,850
9, 738, 593
1, 054,956
491,254
12, 519,433
2,685, 657
2, 646, 573
10,920, 503
202,889

2,261
55
725
1,309
11,538
2,845
3,742
811
966
4,769
2,717
'339
790
15, 780
5,186
3,077
2,059
2,364
2,881 -,
1,476 !
2,479 '
10,546 i
8,063 ;
4,435 !
1,293 !
7,691 1,454
1,705 !
401 I
621 I
10,711 ;
430 j
54,627 !
3,732 !
1,458 !
13,365 |
3,073 !
2,979 1
12,549 !
1,450 j
2,031 i
998 I
2,483
7,362
1,173
492 i
3,185 I
5,306
2,108
7,234
492

50. 30
32.35
37. 53
49.89
48.41
39.20
47.04
41.56
41.69
42.17
47.85
43.19
31.49
49. 25
44.46
33.72
38.79
41.01
44.74
38.95
41.86
52.55
51.17
38.65
49.66
44.96
43.40
35.63
39.24
44.48
47.63
37.85
49.17
57.03
40.79
52. 50
44.26
42.48
47.22
47.26
56.01
31.92
45.92
47.71
35.53
43.93
44.61
41.75
41.33
45.19
34.17

711,703,900

241,616 i

46.58

$12,393, 874
503, 259
4,756, 443
6, 755,416
324, 584, 256
30,943,420
84,910, 504
125, 272, 479
30,330,490
20,922,108
23,924,817
22,836,121
4,942,993
586, 664,164
71,466,760
46,489, 265
74, 320,733
38, 452, 724
33, 217, 314
24, 232, 269
116,375,490
249, 537,347
389, 342,499
87, 556, 089
5, 999,753
162, 446,149
5, 581, 686
21,995,936
5, 547, 452
7, 455,155
224,871, 340
2, 455, 485
2, C91, 540,171
73,172,101
2,721, 265
301,339,374
71,297,425
17,009,781
565, 536,120
25, 344, 797
6, 281, 234
4, 845, 501
33,117, 367
97, 054,498
11,322,667
5, 287, 457
110,674,829
31,491,683
27,487, 239
103,139, 633
3, 065,778

$877,180
8,091
176,049
291, 342
9, 364,145
810, 872
2, 639, 582
2,380, 304
1,125,734
2, 263,079
799,475
186,002
157, 388
13,167,712
2,833,902
1,137,832
1,198,807
746, 527
2,687,350
581,370
1, 716, 854
4, 774, 721
14, 300,130
1,987, 376
163, 764
3,046,113
248, 799
586,013
55,915
262,983
9, 028,122
115, 318
41, 257,140
542,782
132,461
8,608,335
1,941, 778
950,985
10,638,126
800,755
372,259
233, 883
1,191, 643
4,966, 564
340, 388
188, 271
1, 012, 520
1,804, 394
919, 510
2,115,320
144, 284

$1, 047, 504
35, 243
421,151
571, 397
36,114, 206
3, 090, 052
9,169, 764
14, 548, 434
3, 285, 696
1, 676, 279
2, 252,340
2, 643,151
402, 616
66,135,079
7, 250,243
4, 573,825
8,241,440
3,981,810
3,096,364
2,496,359
13, 224,817
27,837,352
43,857,774
9,224,930
512,460
17, 748,477
378,965
2,043,076
594,841
720,031
24, 074,963
178,817
238,010,215

6,428,812,710

157, 880, 249

211

STATISTICS OF INCOME

TABLE 12.—Corporation returns for 1980 by States and Territories, showing for
returns with 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
Returns showing
no income d a t a Inactive corporations

Returns showing no net income
Siates and Territories
Gross income *

Deductions i |

Deficit

| Number

I
Alabama
$276, 461,872
Alaska
2, 807, 579
Arizona
_
74, 353, 771
Arkansas
160, 301, 561
California
2, 333, 479, 513
Colorado
364, 806, 285
763, 912, 652
Connecticut
278, 670, 904
Delaware
District of Columbia
121, 338, 685
Florida
____
254,971, 025
Georgia
427, 554, 917
Hawaii
42, 303, 708
73,897, 760
Idaho
2 6, 402. 521,942
Illinois
Indiana
_
_
767, 555,136
Iowa
.337, 931, 985
Kansas
373, 290,170
Kentucky
277,026, 784
Louisiana
515, 634, 061
Maine
_
._
_
265,179, 506
Maryland.
420,191, 341
Massachuset ts
2 2, 729, 714,915
Michigan
_._
1, 716, 269, 232
Minnesota.
722, 989,128
Mississippi.
136, 535, 011
Missouri.
1, 275, 415,826
Montana.
72, 373, 686
Nebraska.
180, 542, 716
Nevada
24, 508,419
New Hampshire
94, 389, 479
New Jersey
1, 405, 280, 752
New Mexico
27, 215,977
New York
12,011,326,314
North Carolina
471,226,738
North Dakota
59,909, 533
Ohio
2, 704, 949, 755
Oklahoma
_
702, 725,122
Oregon
_
_
287, 065, 560
Pennsylvania
3, 235, 599, 303
Rhode Island
370,685, 342
South Carolina
_.
224,452, 051
South Dakota
55,073,836
Tennessee
...
420, 750, 583
Texas
_
_
934, 253, 696
Utah...
121, 242, 559
Vermont
52, 244, 371
Virginia
_
370, 504,948
Washington
602,964, 226
West Virginia
203, 752, 525
Wisconsin
_
730,197, 024
Wyoming
22, 214, 281
Grand total

46,500, 564,065

$301,481,729
3, 255, 461
84,124, 746
179, 395, 462
2. 587, 236, 263
393,543,134
844,098, 061
324,494, 207
136,473,371
318, 369, 485
466, 754, 726
47, 091,027
83,054, 237
2 6,809,671,732
837, 645,088
366, 207, 689
402,642,119
351,331,821
567, 622, 449
293, 666, 292
477, 999,098
2 3, 076, 377,183
1,910,196, 752
783,128, 536
150,899,527
1, 378. 501, 556
83, 002, 401
196.171,148
30, 353, 514
106.036,149
1, 643, 606, 706
30, 444, 099
13, 366, 826, 645
508, 085, 706
64. 442, 553
2, 955, 314, 790
772.142, 841
324. 504,643
3, 552. 021, 383
' 428. 468, 301
250. 082, 068
58. 514,892
467. 638, 556
1,041, 104,317
135, 567, 548
58, 459,801
414,918,455
660, 315, 488
225,132, 328
803, 537, 074
26,205, 762

$25, 019, 857
447, 882
9, 770, 975
19, 093, 901
253, 756, 750
28, 736, 849
80,185, 409
45. 823, 303
15,134, 686
63, 398, 460
39,199, 809
4, 787, 319
9,156,477
407,149, 790
70,089, 952
28, 275, 704
29,351,949
74, 305,037
51,988,388
28,486, 786
57,807, 757
346,662, 268
193,927, 520
60,139,408
14, 364, 516
103. 085, 730
10, 628, 715
15, 628,432
5, 845, 095
11,646,670
238, 325, 954
3, 228,122
1, 355, 500, 331
36,858, 968
4, 533,020
250, 365, 035
69,417,719
37, 439,083
316,422,080
57, 782,959
25, 630,017
3,441,056
46,887, 973
106,850,621
14,324,989
6, 215,430
44, 413, 507
57, 351, 262
21, 379, 803
73, 340, 050
3,991,481

51,378,158, 919

4,877, 594,854

Per cent
of total
9.92
13. 53
29.91
6.66
11.66
20.27
6.47
12.92
9.80
27.16
4.93
4.20
31.88
8.97
10.19
16.33
7.59
10.98
10.18
11.22
11.28
6.02
10.47
13.50
10.25
11.72
14.24
7.79
30.53
4.87
8.15
18.93
7.92
9.95
26.11
5.57
13.29
20.58
10.44
8.08
10.09
19.66
8.54
9.13
22.30
5.00
9.99
19.43
10.12
12.48
15.76

55,700

10.74

i 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,
s See p. 238 for revised figures for 1928




212

STATISTICS OF INCOME

TABLE 13.—Corporation returns for 1930 by States and Territories, showing cash

and stock dividends paid 1

[For text defining certain items and describing returns included, see pp. 1-4]

States and Territories

Returns showing net
income—Dividends
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 Hampshire
New Jersey-.
-New Mexico...
New York
_
North Carolina
North Dakota
Ohio
Oklahoma
Oregon...
Pennsylvania
Rhode Island
_
South Carolina
South Dakota—
Tennessee
Texas
Utah
Vermont
_
Virginia
Washington
-.
West Virginia_
Wisconsin
Wyoming
Total.
1

Stock

Returns showing no net
income—Dividends
Cash

$11,351,266
202 113
3,166,905
6,663,060
303, 340,378
35,393, 457
80, 349, 503
402, 486, 452
38, 453, 901
10, 743, 508
20,497, 788
21, 234,978
3, 338,612
690,141, 039
45,312,800
31, 938, 367
72, 503, 502
38, 380,001
27,284,128
27,121, 331
81, 703,188
212, 394, 686
333, 480, 454
115,157,987
4,439, 250
130, 269,597
4, 289, 218
14, 933,677
4, 776, 319
5, 726, 718
208, 639,144
2,008,185
2, 436, 537,437
53, 783, 978
1,656, 018
292,373,906
43,180, 719
11,329,070
648, 791,102
20, 783, 727
4, 019,838
2, 454,893
28, 609, 235
94, 470, 297
11,171,120
3, 970, 263
65,370, 287
25, 966, 342
24, 298,168
82, 258, 862
2, 303,126

$448, 559
2,462
212, 693
377, 731
21,631, 297
347,177
1, 747, 041
1, 419,196
941, 752
1, 523, 819
5,002, 881
8, 015, 548
382, 369
23,119, 337
2, 241, 924
2, 052, 510
587,803
2,640, 398
954,143
1,429,640
1, 230, 662
15, 973,463
2,829, 012
2, 871,158
576,982
8,221,787
45,641
2,115, 976
2,750
240, 452
6,492,810
23, 562
71,153, 856
1, 534,354
133, 497
8, 713,897
1,357,631
1,185,468
18, 758,286
2,491,923
151,917
156, 017
11,603,648
5,931,658
757,113
54,257
1,943,805
1,194,434
1, 784, 613
5,816, 609
73,833

$4,649, 705
21, 769
1,127, 673
2,997, 063
152, 747,642
9, 370,666
20,178, 218
38,147, 579
2, 807,126
4,160, 569
8, 672,035
2, 575,981
630, 723
124, 466, 297
22, 434, 437
5, 495,448
8, 936, 311
7, 776,220
10, 482,622
5, 009, 908
9,174,168
64, 532, 456
66, 212, 430
11,506,688
1, 631, 934
26, 512,196
940, 096
1,931, 587
425, 969
1, 366,881
73, 651, 064
451, 948
381, 553,106
10,979,470
370,966
85, 200, 564
19, 314, 002
4,123, 592
80,940, 972
9, 064, 448
3,579,238
374, 033
6, 327, 309
20,976,894
3, 466, 021
519,574
6,424,468
18, 060,517
4,168, 712
14, 463,807
258,108

6,841,049,900

250, 499,351

1,361,191, 210

Stock
$245, 086

i
1
;
1

i
I

Excludes cash dividends and stock dividends on capital stock of life insurance companies.




6,147, 743
210,365
13, 304. 274
1,390,68 i
1,159, 727
2, 484, 569
74, 346
245,193
2, 351,195
480,000
247, 571
12, 722,965
2, 604, 569
904, 350
90, 601
208, 406
1,012, 536
181, 392
86,370
4,135, 509
3, 382,122
786, 307
50, 250
5, 741, 924
42, 596
511, 853
3, 000
652, 442
11,869,393
142, 400
62, 843,341
199,478
19,877
13, 279, 340
1, 602,421
196, 075
3, 769,151
267, 001
70,770
142,595
1,227, 894
3,116, 842
137, 572
37,920
270,048
1,551,722
56,379
1, 406, 932
15, 981
163, 681, 074

TABLE 14.—-Corporation returns for 1930 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 RETURNS[For text defining certain items and describing returns included, see pp. 1-4J
Industrial groups
Manufacturing

Distribution
Aggregate

A. Receipts, taxable income:
Gross sales

Profit or loss from sales—
Returns showing profit
Returns showing loss l
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

3

Total compiled receipts

$99, 380, 626, 298
2 1,960,8J$,

£81

204, 676, 202
21, 756,166, 079

Agriculture
and related
industries

Mining and
quarrying

$546,199,149

$2, 625, 537, 600

$57, 687,104, 549

$12, 925, 073,086

$6, 295,974, 221

760,102, 028
15,247,151
744,854,877

13,423,709,088
126,543,719
IS, 297,165,369

2, 625,598,346
9, 307, 628
2,616,290,718

973,062, 862
46, 713,564
926,349,298

214,113,797
18,864,405
200,249,392

Leather and
its manufac*
tures

Rubber
products

$1,362, 842,067 $1,059,405, 491
216,531,033
7,528,243
209,002,790

228,426,003
1,372,239
227,053,76/t

25, 267,018, 959
4. 707. 239, 265
2,480,464,441

34,467, 981
9,837. 579
12,365,372

126,686,472
29.939, 361
32^932,271

596,403, 620
392,843, 593
181. 170,974

48, 601,021
62, 978,348
22, 541,115

26, 898, 587
21, 792, 893
19, 948, 028

5, 312, 506
4, 638,879
3,002, 362

3, 615,155
9, 247,389
5,074,710

645,816,417
2 3, 259, 662, 927

7,179,817
M, 121,358

65, 791,444
<i4,998, 072

111,680,403
1,383,414,150

7, 926,328
(19, 879,404

5, 736, 845
36, 351, 481

1,461,224
9, 516, 705

235,117
10,506,337

2,571,230, 761

9, 668, 09s

53, 580, 883

547, 660, 464

48,812,815

9,812, 237

2, 310,062

12,228,549

536, 260, 563

1,062, 275

10,100, 821

76, 154, 705

6, 885,881

5, 842, 815

670,138

506,980
1,100,819,734

138, 848, 319, 631

671,901, 629

I). Statutory deductions:
345,985, 241
77,630,137,087
Cost of goods sold
3,138,845,973
24,059, 343
Compensation of officers
4, 861,189, 910
29, 967, 772
Interest paid
2. 297. 292, 323
26,330, 518
Taxes paid other than income tax__...
' 979', 500, 533
9,123,973
Bad debts
3, 986, 208, 883
35, 711,631
Depreciation
463,015, 786
8,393, 733
Depletion
9
For corresponding data expressed in percentage of total receipts, see p. 230.
For footnotes see p. 229.




products, Textiles and
Total manufac- Food
beverages,
turing
their products
and tobacco

3,009, 566,924

60, 976,432,458

13,192, 697,998

6,422, 357,107,

1, 389, 753, 943

1, 880, 692,813
50, 856,497
85, 410, 756
82,089, 737
11,277,977
194, 444, 464
182, 665,522

44, 391, 697,697
1,095,928, 579
698, 065, 342
634, 832,830
290, 591, 685
1,818, 586, 802
238, 224,027

10, 309, 649,997
137, 256,401
124, 979,052
95,128,133
33, 373, 271
224, 713, 270
630, 003

5,369, 644,923
181, 943, 207
62, 808,451
52,641, 656
41,079, Q66
148,068,933
144, 323

1,153,839,278
32,496, 464
10, 704,474
8, 559, 804
10,059,496
17,199, 678
20, 710

Cl

o
O
M

832,351, 727
9,349, 998
24,443,883
8,801, 777
11, 625, 510
39,472,147
17,866

fcO

TABLE 14.—Corporation returns for 1930 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 RETURNS—Continued
Industrial groups-Continued
Manufa cturing—Contin iied

Distribution
Aggregate

D. Statutory deductions—Continued.
Loss from sale of real estate, stocks, and
bonds
Miscellaneous deductions
.
p].

Total statutory deductions

F. Compiled net profit less net deficit
G. Less tax-exempt interest and dividends on
capital stock of domestic corporations to
arrive at statutory net income
H. Statutory net income less statutory net
deficit
_ I. Net loss for prior year deducted by concerns
reporting net income for 1930
J. Statutory net income (H) less net loss for
prior year (I)
- K Total tax

- .

_. _

L. Compiled net profit (F) less total tax (K)
Cash and stock dividends distributed: *
Cash dividends
Stock dividends
_. ..
Total dividends distributed




Agriculture
and related
industries

Mining a n d
quarrying

Total manufacturing

Food products, Textiles and
beverages,
their products
and tobacco

Leather and
its manufacture

Rubber
products

$8,034,904
219, 449, 435

$33, 698, 545
469, 089, 907

$167,015,038
9,900,011,690

$32, 642, 391
1,733,540,084

$18,372,224
796, 078,001

$2, 559,621
176, 768,173

$1,753,652
211,902,288

134,189, 610,451

707,056, 550

2, 990, 226, 218

59, 234, 953, 090

12, 691, 912, 602

6, 670, 781, 384

1, 412, 207, 698

1,139, 718, 848

4, 658, 709,180

i 35,154,921

19,340, 706

1, 741, 478, 768

500, 785, 396

7 248, 424, 277

7 22, 453, 755

7 38, 899,114

3,107, 491, 324

10, 730, 373

63, 681, 704

623, 815,169

55, 698, 696

15, 655,052

2,980, 200

12, 735, 529

1, 551, 217, 856

7 45, 885, 294

' 44, 340, 998

1,117, 663, 599

445, 086, 700

7 264, 079, 329

7 25, 433, 955

7 51, 634, 643

8, 776,954

50, 377, 227

8,018, 512

3, 806,430

551, 962

774,358

7 267, 885, 759

7 25, 985, 917

7 52,409, 001

2

$935, 749, 879
39, 897, 670, 077

157, 880, 249

2, 096,224

7 53,117, 952

1, 067, 286, 372

437, 068,188

711, 703,900

4, 041, 076

21, 474, 495

316, 991, 845

67, 084, 446

3, 947,005, 280

7 39,195,997

7 2,133, 789

1,424, 486,923

433, 700,950

7 259, 546, 422

7 26, 842, 782

7 40, 235, 578

8,202,241,110
414,180, 425

24, 952, 661
3, 242, 682

302, 641, 370
12, 614, 082

3,160,972, 765
121, 900, 094

483,182, 391
9, 261, 216

140,643,280
10, 994,164

40,047, 783
1, 739, 925

44,117,422
612, 211

8, 616,421, 535

28,195, 343

315, 255, 452

3, 282, 872, 859

492,443, 607

151, 637, 444

41, 787, 708

44, 729, 633

1, 393, 337, 607

7 47, 981, 518

11,122,145

4, 389, 027

1, 336,464

3
I

O

3
o

o

Industrial groups—Continued
Manufacturing--Continued

Distribution
Forest products

Paper, pulp,

A. Receipts, taxable income:
$1,910,432, 396 $1. 509, 504,160
Gross sales
Profit or loss from sales588,302,439
Returns showing profit
37b, 934,386
1,198,176
18, 636, 633
Returns showing loss
378,741,210
Profits less losses *
__.
374,665,806
Gross profits from operations other than amounts tabu15, 509, 049
5, 239, 215
lated as gross sales
16,874,142
Interest
L
25,871,306
Rents
11,145, 292
3, 631, 771
Profits from sale of real estate, stocks, bonds, and other
6,635, 779
1, 929, 244
capital assets
21,619, 644
8,885,437
Miscellaneous receipts
H. Receipts, tax-exempt income:
23, 726, 930
5, 361, 428
Dividends on capital stock of domestic corporations
1,702,245
1,697, 581
Interest on Federal, State, and municipal bonds
<•.

Total compiled receipts

:t

. . . . . . .

I). Statutory deductions:
Cost of goods sold-.
_..
......
_.
(Compensation of officers...
.
.....
Interest paid
'Taxes paid other than income tax
_.
Had debts... ... .
..
Depreciation
_..
..........
Depletion--.
Loss from .sale of real estate, stocks, and bonds
.
Miscellaneous deductions.
._
K.

Total statutory deductions.

Chemicals and
allied products

Stone, clay,
and glass
products

Metal and its Manufacturing
not elsewhere
products
classified

$2, 507, 596, 801

$10, 289, 892, 878

$1, 374, 552, 901

$16, 551,665,137 $1, 900,165,411

787, »58,626
6, 662,639
781,295,987

2,615, 600, 603
5,16b, 343
2,610,435,260

54, 738,173
11, 246, 634
20, 768, 368

426,482,829
3,292,158
423,190,171

4,203,411,999
18,98b, 847
4,184,586,152

578,340,462
12,736,249
565,604,213

296, 346, 731
78, 946, 069
32, 795, 800

5,129,746
7, 216,033
4, 248,880

121,752,990
136, 827, 891
48,004, 722

13, 260,447
17, 204,009
10,009,920

2, 271, 447
19, 547, 643

64, 639, 362
950,174, 845

1, 957, 707
12, 787, 342

16,827, 957
217, 705, 903

2,059, 393
26,439,409

47, 259,051
3, 815, 945

264, 387,641
18, 701, 849

3, 963, 499
2,189,807

105.110, 553
32,106,807

24,687,699
2,034,657

1,412,045,915 I 17,230,001,960
=1-

1,995,860,945

;9. 27o,3il | 1,580, 430,308 j 2, GG7, 214, 062 j 11, 995, 885,175
1,535,766,590
66,546, 221
43,066, 714
35,485, 474
19, 369, 483
71,475,531
40,193, 099
8, 878, 892
278,069, 804
2,098,851, 808

b\ ('ojupiled net. profits less net deficit
-„_
(J. Less tax-exempt interest and dividends on capital stock of
domestic corporations to arrive at statutory net income..

H09,576,497

H. Statutory net income less statutory net deficit
For footnotes see p. 229.

" 116,635, 506




Printing, pub-

lishing, and
and products allied
industries

7,059,009

1,130,773,371
30, 635, 014
42,459, 783
20, 367, 295
5, 316, 572
64, 243, 226
2, 342, 365
4,476, 213
211,185,625
1, 517, 799,464
62, 690, 844
25, 429,175
37, 261, 669

951,363,730
43, 091, 789
19,606,061
16,155, 604
9,004, 660
77, 934, 548
3, 034,101
5, 364, 981
240, 899, 778

12,367,788,770
300, 813, 774
174,185, 941
200,712,617
77,831,083
594,145, 618
26, 504, 884
51,699,651
2, 696, 457,690

1,334, 761, 300
73,356, 298
21,947,022
17,076, 543
20,370,288
57,216,153
513, 278
17,755,968
455, 368,140

16, 490,140,028

1, 998, 364,990

1,726,300,393
122,823,802
33, 747, 370
22, 823, 924
26, 405, 526
63,104, 380
71, 849
9,017,617
490, 249, 294

7, 679, 457, 618
91,615,611
140,116,591
157, 080, 003
36,156,130
461, 013, 318
164,751,549
14, 493, 828
2, 609, 492, 813

2, 494, 544,155

11,354,177,461

1,366,455,252

172, 699, 907

641,707,714

45, 590,663

739,861, 932

51,074, 990

283,089, 490

6,153,306

137,217,360

26, 722, 356

121, 624, 911

358, 618, 224

39, 437, 357

602,644, 572

1 29, 226,401

o

7 2,504,045

fcO

TABLE 14.—Corporation returns for 1980 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 RETURNS—Continued
Industrial groups—Continued
Manufacturing—Continued

Distribution
Forest products
I. Net Joss for prior year deducted by concerns reporting not income for 1930
J. Statutory net income (H) less net loss for prior year (I)
K. Total tax
L. Compiled net profit (F) less total tax (K)
("ash and stock dividends distributed: *
Cash dividends
Stock dividends
Total dividends distributed

$2,024, 872
7 118,660,378

Paper, pulp,
and products

$1,214,143
36,047, 526

Printing, pub- Chemicals and
allied prodlishing, and
ucts
illied industries

$2, 585, 591
119,039,320

$4,277,037
354, 341,187

Stone, clay,
and glass
products

$2,531,454
"~36, 9057903

Metal and its Manufacturing
not elsewhere
products
classified

$21,841, 882
580, 802,690

$2, 750, 986
i 31, 977, 387

3,590,985

8,475,076

19,640, 536

62,960, 658

10, 487, 213

116,149, 373

11, 755, 922

w

7113,167,482

54, 215, 768

153, 059, 371

578, 747,056

35,103,450

623, 712, 559

7 14,259,967

W

68.961,896
4; 527, 700

75, 318,621
12,072,471
87, 391,092

175,177,975
6. 856, 280
182, 034, 255

864, 799, 704
25, 392, 206
890,191, 910

79, 674,006
8, 427, 292

1,091,878, 956
35, 269, 560

88,101, 298

1,127,148, 516

73,489,596

97,170, 731
6, 747,069
103, 917,800

o

Industrial groups—Continued

Distribution
Construction

A. Receipts, taxable income:
Gross sales
_

Profit or loss from salesReturns showing profit.
Returns showing loss...
Profits less losses L.




$2,438,011,683
M0,181,1
5,418,288
4S4,768,402

Transportation
and other public utilities

Trade

$36,083,773,317
7, m, 785,678
48,602,689
7,079,138,039

Service—Professional,
amusements,
hotels, etc.

2
o

FinanceBanking,
insurance, real
estate and
holding companies, stock
and bond
brokers, etc.

Nature of
business
not given

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
(.-.

4!«, 079, 065 $13,815,799,690
23, 300, 703
340, 351, 025
23, 958,187
230, 310, 891
7, 040, 877
38. 749, 393
31,306,022
S30, 140,627
25,431,506
4,104, 992

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
Loss from sale of real estate, stocks, and bonds
Miscellaneous deductions
,
E.

Total statutory deductions _

F. Compiled net profit less net deficit
O. Less tax-exempt interest and dividends on capital stock of domestic corporations to arrive at statutory net income
H. Statutory net income less statutory net deficit.I. Net loss for prior year deducted by concerns reporting net income for 1930
J. Statutory net income (H) less net loss for prior year (I)
K. Total tax
L. Compiled net profit (F) less total tax (K)
Cash and stock dividends distributed: *
Cash dividends
Stock dividends
Total dividends distributed.

i

740, 230, 497
31, 001, 479

420, 826, 793 $3, 787, 067, 548 $.r»,964, f>90,287
142,401,325
36,004, 785 3,731,185,429
154,451,865
1, 687, 833,014
156,600,847
24, 446, 364
366, 694,686
23, 854, 216
318,836,073
2 470,639, 732
108,173,719
63, 987, 777
18,354,301

53,166,121
1, 876,414

$28,097,503
1,375,465
841, 020
379,217
1,033,174
1,244,263
145,484

1,076,261,152
393, 460, 092

3,046, 233,035

16, 026, 583, 602 37,227,077,815

2,003,251,572
158,400,883
41,634, 604
16,924,473
20, 648,697
75, 619, 056
476, 459
16, 731, 549
614,949, 551

104, 275, 460
1, 533, 426,168
694,019,771
34, 744,365
1, 022, 528, 273
26, 662, 923
49, 792, 740
10, 789, 201, 486

29, 008, 509, 764
888,318,924
215, 862, 249
598,401,308
257, 906, 208
138,870,883
2,074,485 877
223. 749, 614
80, 920, 396
537, 631, 369
255; 511,062
27, 227,695
329, 516, 527
308,704,460
193, 360, 372
336,455, 717
2,040,178
4,395, 366
156, 525
53, 518, 769
583,161,612
21, 404,353
6,234,074,211
5
8,
258,
757,121
3, 378,901,079

2,948, 636, 844

14, 254, 651,186

37, 232,333,190

4,166, 743, 650, 13,690,664,392

33,116,126

2, 742, 730
1, 422, 300
793, 615
858, 552
798,108
1,053
2, 392, 369
33, 235, 597

4,056, 703, 552 12, 722, 804, 897

42, 244, 324
7

97, 596,191

1, 771, 932, 416

' 5, 255, 375

29, 536, 498

771, 231, 976

82, 342, 078

55, 042, 535

1,469,721,244

68,059, 693
10, 231, 483

1,000,700,440 i1
13,609,130

' 87, 597, 453
20, 292, 437

54, 997, 563
9,930, 455

7 501,861, 749
42,455,133

57, 828, 210

987, 091, 310

7 107,889,890

45, 067,108

' 544, 316,882 ' 10,629,151

15, 210, 037

156, 573, 241

64,165, 780

23, 704, 753

109, 455,106

19, 421,155

56, 335, 345

858, 404, 389

7 9, 215, 765

110,040,098

967, 859,495

9,128,198
1, 389, 747

7

g
I <

o
m

10,517, 945
111, 206

87, 567

82, 386,154

1,615,359,175

113, 531, 695
7, 828,153
121, 359, 848

2, 223, 875, 984
40, 244, 409

560, 838, 936
61, 704, 727

166,078, 696
11,279,792

1, 646, 814, 821
155, 310, 544

2,534,182
55,942

2, 264,120, 393

622, 543, 663

177, 358, 488

1,802,125,365

2,590,124

For footnotes see p. 229,




fcO

TABLE 14.—Corporation returns for 1930 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
00

PART 2.—RETURNS SHOWING NET INCOME
Industrial groups
Manufacturing

Distribution

Receipts, taxable income:
Gross sales
Profit or loss from sales-—

Returns showing profit
Returns showing loss l
Profits less losses

Cross 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 receipts 3
Statutory deductions:
Cost of goods sold
Compensation of officers
Interest paid
Taxes paid other than income tax
Bad debts
Depreciation
Depletion
,




_

Aggregate

Agriculture
and related
industries

Mining a n d
quarrying

$64, 521, 811, 577

$286, 327, 469

products, Textiles and
Total manufac- Food
beverages,
turing
their products
and tobacco

Leather and
its manufactures

Rubber
products

$1, 397, 614, 779

$38, 434, 977, 226

$8, 558, 758,416

$2, 597, 729,850

$722, 204,742

15,724,595,189
6,540,116
15, 718, 055, 073

154,450,447
487,011
154,01t>, 456

398, 614
468, 843, 698

10,112,991,670
1, 844,174
10, 111, 147, 496

2,111,681,865
220,046
2,171, 414, 819

546,381,732
143,566
546,238,366

145,539,317
178, 276
145,361, 041

17, 519, 998, 857
3, 356, 491, 583
1, 507, 866, 332

15, 952, 709
4, 655, 779
5, 925, 870

64,138, 480
16, 566, 040
17, 657, 999

467, 832, 488
248, 285, 002
114,600,859

32, 010, 230
29, 930,192
13,102, 581

11, 241, 550
8, 247, 794
4, 807, 584

1, 050,963
2,196,324
967, 501

984, 202
7,314,967
2,880,963

490, 294, 902
2 2, 650,992, 250

4, 362, 468
43, 514, 531

57,011,922
29, 418, 806

91, 293, 222
1, 240, 051, 281

6, 662,125
49, 531, 331

1, 951, 759
15, 335, 600

5, 586, 523

136, 464
5,637, 804

1,764, 039, 502

2, 978,840

28, 820, 203

41, 680, 538

3, 088, 062

1, 064,819

4,827,461

6,192, 247

$537,783,067

110,082,664
110,082,664

O
00

3
o

o

457, 194, 722

349, 442, 358

190,170

6, 620,171

63, 072,108

92,160, 937, 361

363, 907, 836

1, 617, 848, 400

41,117,306,908

48, 803, 905,680
1, 801,141, 062
2, 852,174, 822
1, 507, 001,868
446, 365, 845
2, 622,845, 724
243, 940,819

132,
10,
6,
13,
2,
19,
3,

314,
334,
293,
622,
395,
608,
725,

033
381
563
272
301
649
984

934, 271, 081 28, 323, 931, 837
25, 398, 736
634, 272,101
29, 734, 706
324,174, 456
39, 676, 346
390,163, 391
3, 994, 441
143,079,915
85, 720,899
1,153, 904, 333
90, 230, 499
127, 552, 325

3, 570, 345

407, 733

415, 796

8, 737, 867, 660 2, 645, 972, 544

734, 348, 588

559,980,724

6, 387, 445, 597 2, 051,491, 484
82, 354,147
101, 222, 224
12,937, 806
53, 958, 997
14, 021, 761
70, 846,160
13, 775, 435
21,876,397
48, 620, 929
159,186,628
70, 613
505, 327

576,843, 702
14, 847,624
2,633, 235
3, 596, 061
3, 792,475
7, 863, 905

427, 700,403
4, 531, 702
10, 281, 224
4, 065,468
1, 314,146
19, 317,425

E.
F.
G.
H.
I.
J.
K.
L.

Loss from sale of real "estate, stocks, andf
160, 373, 404
4, 417, 582
59, 772. 897
bonds
".
532, 059
2 25,180, 893, 567 131, 428,177
174, 845, 292 6, 682, 680, 753
Miscellaneous deductions
2 83, 618, 642, 791 320, 254, 419 1, 388, 289, 582 37, 839, 532, 008
Total statutory deductions
8, 542, 294, 570 43,053,417
Compiled net profit
229,558,818
3, 277, 774, 900
Less tax-exempt interest and dividends on
capital stock of domestic corporations to
2,113, 481, 860
35, 440, 374
arrive at statutory net income
3,169, 010
520, 266, 830
Statutory net income
6, 428, 812, 7J0 40, 484, 407
194,118, 444
2, 757, 508, 070
Net loss for prior year deducted by concerns
157, 880, 249
2, 096, 224
8, 776, 954
50, 377, 227
reporting net income for 1930
Statutory net income (H) less net loss for
6, 270, 932, 461 38,388,183
185, 341, 490 2, 707,130, 843
prior year (I)
711, 703, 900
21, 474, 495
Total tax
4, 041, 076
316,991,845
Compiled net profit (F) less total tax (K)
7, 830, 590, 670 39, 612, 341
208, 084, 323 2, 960, 783, 055
Cash and stock dividends distributed:
6, 841, 049, 900 18, 333, 438
207, 810,817
2, 739, 651,196
Cash dividends
4, 689, 787
250, 499, 351
2, 571, 938
94,141,172
Stock dividends
7, 091, 549, 251 20,905, 376
212, 500, 604 2, 833, 792, 368
Total dividends distributed

16, 501, 000
1, 298, 213, 464
8,109,755,794
628,111,866

2,158, 395
308, 273, 370

391,142
84, 217, 379

150,648
75,134,941

2, 533, 703, 940

694,185, 523

542, 495, 957

112,268,604

40,163, 065

17,484,767

47, 872, 785

6, 658, 407

1, 472, 552

5, 243, 257

580, 239, 081

105, 610,197

38, 690, 513

12, 241, 510

8, 018, 512

3, 806, 430

551,962

774, 358

572, 220, 569

101,803, 767

38,138, 551

11, 467,152

67, 084, 446

11,122,145

4, 389, 027

1, 336,464

561, 027, 420

101,146, 459

35, 774, 038

16,148, 303

1

453, 361, 948
8, 694, 001

83, 478, 965
6,164, 919

29, 343,881
1, 387, 295

30, 792,930
525, 250

o

462, 055, 949

89, 643, 884

30, 731,176

31, 318,180

GO

.For foornotes see p. 229.




I—^

CO

TABLE 14.—Corporation returns for 1930 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—RETURNS SHOWING NET INCOME—Continued
Industrial groups—Continued
Manufacturing—Continued

Distribution
Forest products
A. Receipts, taxable income:
Gross sales
Profit or loss from salesReturns showing profit
_
Returns showing 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 receipts3

D. Statutory deductions:
Cost of goods sold
Compensation of officers
-.
_
Interest paid
_
Taxes paid other than income tax
Bad debts
_
Depreciation
Depletion
Loss from sale of real estate, stocks, and bonds
Miscellaneous deductions
E.

Total statutory deductions




._

_.

$697,044,308

pub- Chemicals and
Paper, pulp, Printing,
lishing, and
allied prodand products allied
industries
ucts

Stone, clay,
and glass
products

Metal and its Manufacturing
not elsewhere
products
classified

$990, 720,820 $1,934,208,074

$8,058,690,823

$1,001,188,587

$12,243,079,619

282,474,299
1,669
282,472,680

629,085,286
288,606
628,801,631

837,789,865
45,912
887,748,968

8,278,218,885
854,662
8,272,864,178

7,071,611
5,500,775
3,260,4y2

1,515,805
4,528,252
1,887,568

35,402,862
9,198,089
17,362,650

2,045,997,492
377,844
2,045,619,648
259,000,508
57,025,728
23,811,310

3,776,509
5,348,642
2,533,759

109,031,996
108,484,508
38,430,355

6,746,252
10,509,731
5,556,096

CO

2,578,454
6,272,789

1,455,102
6,327,780

1,424,419
14,826,106

60,078,060
924,275,138

1,448,908
9,834,319

13,791,194
185,099,036

896,754
17,324,855

3

1,901,197
973,118

5,194,908
1,566,675

43,038,959
3,646,704

243,135,701
17,540,007

3,318,562
1,878,693

92,383,515
25,436,178

17,561,000
1,444,612

g

724,C02, 744

1,013,196,910

2,059,107,863

9,643,557,275

1,029,327,979

12,815, 736,401

1,153,608,220

519,222,637
24,845,358
7,811,934
9,774,768
5,516,457
20,388,446
12,891,069
1,647,328
83,805,920

708,248,190
24,580,779
11,431,798
12,279,617
2,697,240
40,003,330
1,358,573
1,406,690
130,788,036

1,305,406,443
81,886,908
22,970,179
19,340,739
18,012,696
46,462,752
22,059
4,853,464
337,330,445

6,013,071,175
63,012,283
84, 755,814
93,318,133
21,140,082
314,147,673
89,653,844
7,789,826
2,161,915,474

663,445,634
24,352,929
9,236,432
10,763,650
4,955,060
54,761,654
1,947,013
2,274,894
159,581,939

8,970,214,450
173,816,553
99,943,326
143,300,343
42,885,755
414,883,604
20,989,461
21,213,241
1,807,650,310

700,842,122
38,821,594
8,213,711
8,856,691
7,114,172
28,267,987
114,366
1,386,269
235,769,475

685,903,917

932,794,253

1,836, 285,685

8,848,804,304

931,319,205

11,694,897,043

1,029, 386,387

177,974,428
152,752
177,821,671

$1,093,568,920
892,812,942
86,042
392,726,900

O

O

F. Compiled net profit...
_
G. Less tax-exempt interest and dividends on capital stock of
domestic corporations to arrive at statutory net income.,

38,698,827

80,402, 657

222,822,178

794,752,971

98,008,774

1,120,839,358

2,874,315

46,685,663

260, 675, 708

5,197,255

117,819,693

19,005,612

H. Statutory net iucorae.
I. Net loss for prior year deducted by concerns reporting net
income for 1930
___

35; 824.512

6,761,583
73,641,074

176,136,515

534,077,263

92,811,519

1,003,019,665

105,216,221

2,024,872

1,214,143

2,585,591

4,277,037

2,531,454

21,841, 882

2,750,986

J. Statutory net income (H) less net loss for prior year (1)

33,799,640

72,426,931

173,550,924

529,800,226

90,280,065

981,177,783

102,465,235

K. Total tax
L. Compiled net profit (F) less total tax (K)
Cash and stock dividends distributed: *
Cash dividends
Stock dividends
Total dividends distributed




8, 475,076

19, 640,536

62,960,658

10,487,213

116,149,373

11,755,922

35,107,842

71,927,581

203,181,642

731,792,313

87,521,561

1,004,689,985

112,465,911

38,096,915
2,492,407

58,951,299
11,549,770

168,438,054
6,350,933

779,557,969
19,859, 534

73,779,924
5,684,200

938,397,695
27,058,494

85,451,016
4,374,369

40,589,322

70,501,069

174,788,987

799,417,503

79,464,124

965,456,189

89,825,985

JS

TISTICS OF INCO

For footnotes see p. 229.

3,590,985

124,221,833

fcO

to

TABLE 14.—Corporation returns for 1980 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.—RETURNS SHOWING NET INCOME—Continued

to

to
to

Industrial groups—Continued

Distribution
Construction

A. Receipts, taxable income:
Gross sales

_

Profit or loss from salesReturns showing profit
Returns showing loss l
Profits less losses
_
Gross profits from operations other than amounts tabulated as gross sales.
Interest
Kents
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

Transportation
and other p u b lic utilities

Trade

S25, 850,134
377, 364,024
18, 017, 953
15,881,496
4, 734, 815
22, 293, 244

$11,001,652,615
284,091,150
196,454,165
31, 422, 857
755,621,066

23, 097, 971
2, 809,161

666, 327, 511
26,327,913

44, 954, 332
6, 367, 539

E.
Total statutory deductions..
F. Compiled net profit

2,000,510,085

10, 935,012,978

22,684,431, 470

176,454, 758

2, 026,884,299

702,418,948




Nature of
business
not giveu

667,814,
8,614,085
4, 66S, 700,809
265. 986, 064 $2, 521,418, 585 $2, 792, 581, 794 $13,072,098
90,390, 042
2, 665, 387, 963
28, 253, 404
844, 250
74, 065, 541
1,010,859,856
72, 089, 791
330, 755
17, 412, 261
14, 360,087
269, 401, 111
296,159
197, 548, 715
78, 354, 068
2 283, 820,494
370,045

2,176, 964, 843
1, 386, 918,045
99,166, 912
25, 927, 703
10,519, 205
9,057, 510
48, 881, 491
369, 394
9, 428, 087
410, 241, 738

Finance—
Banking,
insurance, real
estate and
holding companies, stock
and bond
brokers, etc.

$22, 690,125, 924

$1, 712, 766,179

Total compiled receipts 3
Statutory
deductions:
D.
Cost of goods sold..
_
Compensation of officers
Interest paid
Taxes paid other than income tax
Bad debts...
Depreciation
Depletion
__
Loss from sale of real estate, stocks, and bonds.
Miscellaneous deductions
C.

Service—Professional,
amusements,
hotels, etc.

42,925, 508
1, 234, 344

497, 456, 377
242, 796, 992

12, 961,897, 277 23, 386, 850, 418 2, 758, 635, 787 2 7,762,304,587

68, 930, 350
1,150, 815,084
571,103, 738
26, 366, 557
828, 212, 374
18, 412, 334
15, 861,212
8, 255, 311, 329

18, 026, 470, 684
467, 865,104
118, 042, 638
138, 764,658
114,123, 787
189, 438, 618
18, 389. 575
3,610, 597, 447

133, 815, 523
62,071, 204
42, 386,015
12,417, 296
111, 168, 750
38, 940
6, 596,107
2, 111, 754, 950

360,110, 258
1,134, 838, 732
300, 544, 755
134,830, 723
185,739,483
2, 871, 357
45, 347,148
3, 792,953, 212

2, 480, 248, 785 6 5, 957, 235,668
278,387,002

1,805,068,919

284,038
23, 960
15,221,305

1, 247, 697
276, 736
• 221,488
100,315
171,127
1,027
28, 737
11,080,669
13,127, 796
2,093,509

o
02

o3
o

Less tax-exempt interest and dividends on capital stock of domestic corporations to arrive at statutory net income
.__ ...
H. Statutory net income
I. Net loss for prior year deducted by concerns reporting net income for 1930
J. Statutory net income (II) less net loss for prior year (I)
_•__
K. Total tax
G.

L. Compiled net profit (F) less total tax (K)

Cash and stock dividends distributed:4
Cash dividends
Stock dividends
Total dividends distributed

25, 907,132

692, 655, 424

51,321,871

44,159, 852

740, 253, 369

307,998

150, o47, 62(3
10,231,483

3,334,228,875
13,009,130

651, 097, 077
20, 292,437

234, 227,150
9, 930,455

1, 064, 815, 550
42, 455,133

1, 785, 511
111, 206

140, 316,143

1, 320, 619, 745

630, 804, 640

224, 296, 695

1, 022, 360, 417

1, 674, 305

15, 210, 037

156, 573, 241

64,165, 780

23, 704, 753

109, 455,106

87, 567

161, 244, 721

1, 870, 311, 058

638, 253,168

254, 682, 249

1, 695,613,813
—

2, 005, 942

102, 771, 046
6, 514, 345

2,069,107,153
26, 409, 270

462, 757, 925
48, 459, 574

154, 401, 421
5, 358, 514

1, 084, 675,108
62, 336, 309

1, 541, 796
18, 442

109, 285, 391

2, 095, 516,423

511,217,499

159, 759, 935

1, 147,011,417

1, 560, 238

••

H3

For footnotes sec p.|229.




H1

o

2

o

o

to
to
CO

TABLE

14.-

-Corporation returns for 1930 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.—RETURNS SHOWING NO NET INCOME

to

IS

Industrial groups
Manufacturing
Distribution
Aggregate

Agriculture
and related
industries

Mining a n d
quarrying

Food products,
beverages,
and tobacco

Textiles and
their products

$19, 252,127,323

$4,366,314,670

$3,698,244,371

453,963,481
9,087,582
444,875,899

426,681,130
46,570,198
380,110,932

70,991,716
7,349,967
63,641,749

118,343,339
1,372,239
116,971,100

128, 571,132
144, 558, 591
66,570,115

16, 590, 791
33,048,156
9,438, 534

15, 657,037
13, 545,099
15,140,444

4,261, 543
2,442,555
2,034,861

2.630,953
1,932,422
2,193,753

20,387,181
143,362,869

1, 264, 203
20, 348,073

3, 785,086
21, 015, 881

591,241
3, 930,182

98,653
4,868,533

90,465, 742

7,132, 277

6, 724,175

1, 245, 243

7,401,088

13,082, 597

693, 634

2, 272, 470

262,405

91,184

19,859,125, 550

4,454, 830, 338

3, 776, 384, 563

655,405, 355

540, 839,010

16, 067, 765,860
946,421, 732
461, 656,478
25, 457, 761
373, 890, 886
55, 676, 050
244, 669,439
42, 413, 391
147, 511, 770
7, 283, 536
664, 682,469
108, 723, 565
110
671 702
92435023 |
92,435,023
110,671,702

3,922, 204,400
36,034,177
71,020,055
24, 281,973
11,496,874
65, 526, 642
124, 676

3,318,153, 439
99, 589,060
49,870,645
38,619,895
27, 304,231
99,448,004
73,710

576,995, 576
17, 648,840
8,071,239
4,963,743
6,267,021
9,335,773
20,710

404, 651,324
4,818, 296
14,162,659
4,736,309
10,311,364
20,154,722
17,866

A. Receipts, taxable income:
$34,858,814, 721 $259,871, 680 $1,227, 922,821
Gross sales
__
Profit or loss from sales—
6,286,247,092
296,359, 716
59,668,850
Returns showing profit
198,186,086
18,427,39$
Returns showing loss.
14, 848,537
6,038,111,006
46,235,956
Profits less losses *
281,511,179
Gross profits from operations other than
7,747,020,102
62, 547, 992
18, 515,272
amounts tabulated as gross sales
1, 350, 747,682
13, 373, 321
5.181. 800
Interest
_
_
15,274,272
972, 598,109
6; 439; 502
Rents
Profits from sale of real estate, stocks,
155, 521, 515
2,817,349
8, 779, 522
bonds, and other capital assets
2 608,670,677
35, 579,266
7,606,827
Miscellaneous receipts
B. Receipts, tax-exempt income:
Dividends on capital stock of domestic cor24, 760, 680
807,191, 259
6,689, 258
porations.
Interest on Federal, State, and municipal
186, 818, 205
872,105
3, 480, 650
bonds
"__.C.

Total compiled receipts 3

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




2 46, 687, 382, 270

307, 993, 793

28, 826, 231,407
1,337,704,911
2,009,015,088
790,290,455
533,134, 688
1, 363, 363,159
219,074, 967

213, 671, 208
13, 724, 962
23, 674, 209
12, 708,246
6,728, 672
16,102, 982
4, 667, 749

Leather and
its manufactures

Total manufacturing

1, 391, 718, 524

8,310,717,418
124,699,545
8,186,017,873

$640,637,325

Rubber
products

$521,622,424

I
25

O
GO

3
O

i

R.
F.
G.
H.

Loss from sale of real estate, stocks, and
bonds.
Miscellaneous deductions
Total statutory deductions
Compiled net deficit
. .
Plus tax-exempt interest and dividends received on capital stock of domestic corporations to arrive at statutory deficit
Statutory deficit . . _
Cash and stock dividends distributed:i
Cash dividends
Stock dividends
Total dividends distributed
For footnotes see p. 229.




775, 376,475
2 14, 716,776, 510

7, 502,845
88,021, 258

29, 280, 963
294, 244, 615

107,242,141
3,217,330,937

16,141,391
435, 326, 620

16,213,829
487, 804,631

2,168,479
92, 550, 794

1, 603, 004
136, 767,347

2 50, 570, 967, 660

386, 802,131

1, 601, 936, 636

21, 395,421, 682

4, 582, US, 808

4,137, 077, 444

718, 022,175

597,222,891

78, 808,338

210,218,112

1, 536, 296,132

127,326, 470

360, 692,881

62, 616,820

56,383,881

3, 883, 585,390
994,009,464

7, 561, 363

28, 241,330

103, 548, 339

7,825, 911

8,996, 645

1, 507,648

7,492, 272

4, 877, 594,854

86,369, 701

238,459,442

1, 639, 844,471

135,152, 381

369, 689, 526

64,124,468

63,876,153

1, 361,191, 210
163, 681,074

6,619,223
670, 744

94, 830, 553
7, 924, 295

421, 321, 569
27, 758,922

29,820,443
567, 215

57,164, 315
4,829, 245

10, 703, 902
352,630

13,324,492
86,961

1, 524,872,284

7,289, 967

102, 754,848

449, 080, 491

30, 387,658

61,993, 560

11,056,532

13,411,453

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TABLE 14.—Corporation returns for 1980 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.—RETURNS SHOWING NO N E T INCOME—Continued
Industrial groups—Continued
Manufacturing—Continued
Distribution
Forest products

pub- Chemicals and
Paper, pulp, Printing,
allied prodlishing, and
and products allied
ucts
industries

Stone, clay,
and glass
products

Metal and its
products

Manufacturing
not elsewhere
classified
GO

A. Receipts, taxable income:
Gross sales
_-.
-Profit or loss from sales—
Returns showing profit
Returns showing 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
li. Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations
Interest on Federal, State, and municipal bonds
C.

Total compiled receipts 3

$1,213,388,088

$518, 783, 340

$573, 388,727

$2, 231, 202,055

210,328,016
13,483,881
196,8U, iS5

97, A60,087
1,191,507
96,268,580

158,873,390
6,379,034
152, 494,356

569,603,111
4,787,499
564,815,612

8,437,438
11,373,367
7,884,800

3, 723,410
21,343,054
1, 744,203

19,335,311
2,048, 545
3, 405, 718

4, 057, 325
15, 346,855

474,142
2,557,657
18, 532,022
135, 570

847,028
4, 721, 537
4, 220,092
169, 241

3,460, 231
724, 463

$373,364,314

$4, 308,585, 518

$806, 596,491

3,246, 246
85,446,218

930,253,164
18,581,185
911,671,979

185,527,520
12,650,207
172,877,313

37, 346, 223
21, 920, 341
8, 984, 490

1, 353, 237
1,867, 391
1, 715,121

12, 720, 994
28, 343, 383
9, 574, 367

6,514,195
6,694, 278
4,453,824

4, 561, 302
25,899, 707

3, 036, 763
32, 606,867

1,162, 639
9,114,554

21, 251,940
1,161,842

508, 799
2, 953, 023
644,937
311,114

12, 727,038
6, 670, 629

7,126, 699
590, 045

1, 264, 672, 567

567, 293,398

608,136,199

2, 352, 327,900

382, 717, 936

4,414, 265, 559

842, 252, 725

D. Statutory deductions:
Cost of goods sold
Compensation of officers
Interest paid
Taxes paid other than income tax
Bad debts
Depreciation
Depletion
Loss from sale of real estate, stocks, and bonds
Miscellaneous deductions

1,016, 543,953
41, 700, 863
35, 254, 780
25, 710, 706
13,853,026
51,087, 085
27,302, 030
7, 231, 564
194, 263,884

422, 525,181
12, 054, 235
31,027,985
8,087, 678
2,619, 332
24,239,896
983, 792
3,069,523
80,397, 589

420, 893, 950
40,936,894
10, 777,191
3, 483,185
8,392,830
16, 641, 628
49, 790
4,164,153
152, 918,849

1, 666,386,443
28,603, 328
55, 360, 777
63, 761,870
15, 016, 048
146,865, 645
75,097, 705
6, 704,002
447, 577, 339

287,918,096
18, 738, 860
10, 369, 629
5, 391, 954
4,049,600
23,172,894
1,087,088.
3,090,087
81,317,839

3, 397, 574, 320
126, 997, 221
74, 242, 615
57,412, 274
34,945, 328
179, 262, 014
5, 515,423
30,486,410
888,807, 380

633, 919,178
34, 534, 704
13, 733, 311
8,219,852
13,256,116
28, 948,166
398,912
16,369, 699
219, 598, 665

K.

1,412,947,891

585, 005, 211

658, 258,470

2, 505, 373,157

435,136,047

4, 795, 242,985

968,978, 603

Total statutory deductions




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F Compiled net deficit
-- -- O. Plus tax-exempt interest and dividends received on capital
stock of domestic corporations to arrive at statutory deficit.

148, 275, 324

17,711,813

50,122, 271

153,045, 257

52, 418, 111

380,977,426

4,184, 694

18,667,592

4, 389, 333

22, 413, 782

956,051

19, 397, 667

7, 716, 744

IJ. Statutory deficit
Cash and stock dividends distributed: 4
Cash dividends
Stock dividends

152,460,018

36, 379, 405

54, 511, 604

175, 459,039

53, 374,162

400, 375,093

134,442,622

30,864, 981
2,035, 293

16, 367, 322
522, 701

6, 739,921
505, 347

85, 241, 735
5, 532, 672

5,894, 082
2, 743,092

153, 481, 261
8, 211,066

11,719,115
2, 372, 700

32,900, 274

16", 890,023

7, 245, 268

90, 774,407

8, 637,174

161, 692, 327

14,091,815

Total dividends distributed

126,725,878

For footnotes see p. 229.




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TABLE 14.—Corporation returns for 1980 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—RETURNS SHOWING NO NET INCOME—Continued

to
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Industrial groups—Continued

Distribution
Construction

A. Receipts, taxable income:
Gross sales

Profit or loss from salesReturns showing profit.Returns showing 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 3
Statutory deductions:
Cost of goods sold
Compensation of officers
Interest paid
Taxes paid other t h a n income tax
B a d debts
Depreciation
Depletion
Loss from sale of real estate, stocks, and b o n d s .
M iscellaneous deductions

E.

Total statutory deductions..




Transportation
and other public utilities

Trade

FinanceBanking,
Service—Pro- insurance, real
fessional,
estate and
amusements, holding companies, stock
etc.
and bond
brokers, etc.

Nature of
business
not given

$1, 265,648,963 «$3,172.008,493
7,751,381
1,065, 797,466
676,973,158
84, 511,056
97,293,575
9,494,129
29, 819, 651
2 186,819,238

$15,025,405
' 531,215
510, 265
83,058
663,129

I

$725, 245,504

$13,393,647,393

114,085,824
6,172,056
108,913,268
115,715,041
5, 282, 750
8,076,691
2, 306,062
9,012, 778

$2,814,147,075
56, 259,875
33,856, 726
7, 326, 536
74, 519, 561

2,455,421,284
89,988,554
2,415,482,780
154,840, 729
52,011,283
80, 386, 324
7, 034,103
121, 287, 358

2,333, 535
1, 295,831

73, 902, 986
4, 673, 566

19, 033,445
11,986,762

10, 240, 613
642, 070

578,804, 775
150, 663,100

960,225
121,524

869, 268,192

3,064, 686, 325

13,840, 227, 397

1, 408,107,863

2 5, 928, 359,805

17,894,821

616,333, 527
59,233,971
15, 706,901
6,405,268
11,591,187
26, 737, 565
107, 065
7, 303,462
204, 707,813

35,345,110
382,611,084
122,916,033
8,377,808
194,315,899
8, 250, 589
33, 931, 528
2, 533, 890,157

10,982,039,080
420, 453,820
139,863,570
84,984,956
141, 387,275
119, 265,842
1,301, 219
35,129,194
2, 623,476, 764

82, 046, 726
76, 799,679
38, 534, 381
14,810,399
82,191,622
117, 585
14, 808, 246
1, 267,146,129

238, 291, 050
939, 647,145
237, 086, 614
194, 685, 804
150, 716, 234
1, 524,009
537, 814, 464
4,465, 803,909

1, 495,033
1,145, 564
572,127
758, 237
626,981
26
2,363, 632
22,154,928

948,126, 759

3, 319, 638, 208

14, 547,901, 720

1,576,454, 767 6 6, 765, 569, 229

29,116, 528

2
o

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V Compiled net deficit
G. Plus tax-exempt interest and dividends received on capital stock of domestic
corporations to arrive at statutory deficit

78,858, 567

254, 951,883

707, 674, 323

168, 346,904

837, 209, 424

3, 629, 366

78, 576, 552

31, 020, 207

10, 882, 683

729,467,875

1, 081,749

H. Statutory deficit

82, 487, 933

333, 528,435

738, 694, 530

179, 229, 587

1,566,677,299

12, 303,456

10, 760, 649
1,313,808

154, 768,831
13,835,139

98,081,011
13,245,153

11,677,275
5, 921, 278

562,139, 713
92, 974, 235

992, 386
37,500

12,074,457

168, 603, 970

111,326,164

17,598,553

655,113, 948

1, 029, 886

Cash and stock dividends distributed: 4
Cash dividends
Stock dividends
_-._-.-_
Total dividends distributed

-._

11, 221, 707

1
2

"Gross sales" less "cost of goods sold" (shown under statutory deductions).
See p. 239 for revised figures for 1928.
3 Includes net profits from the sale of real estate, stocks, bonds, etc., and other capital assets, but not gross receipts from these items. Excludes nontaxable income, other than
interest
on tax-exempt obligations and dividends on stock of domestic corporations as reported in Schedule L of the return.
4
Excludes cash dividends and stock dividends on capital stock of life insurance companies.
fi Includes for a limited number of returns the cost of securities purchased for customers.
6
Includes special nonexpense deductions of life insurance companies. (See p. 20.)
7 Deficit.




2
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J^

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TABLE 15.—Corporation returns for 1930 by major industrial groups, showing analysis of comp'lled receipts, statutory deductions, and net
profits expressed as percentages of total compiled receipts
[For text defining certain items and describing returns included , see pp. 1-4]

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Industrial groups

Distribution

A. Receipts, taxable income:
Gross sales

Profit or loss from salesReturns showing profit
Returns showing loss l
Profits less losses

B.
C.
D.

E.

Gross profit from operations other than amounts tabulated
as gross sales
Interest
Rents
Profit 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 3
Statutory deductions:
Cost of goods sold
Compensation of officers
_.
Interest paid
Taxes paid other than income tax
Bad debts .
Depreciation
Depletion
Loss from sale of real estate stocks and bonds
Miscellaneous deductions
_'
Total statutory deductions

F. Compiled net profit less net deficit
For footnotes see p. 229.




Agriculture
and ManufacAggregate and related Mining
turing
industries quarrying

TransportaConstruction and
tion
other public
utilities

Trade

71.57

81.29

87.24

94.61

80.03

96.93

15.82

SI. 87
2.06
29.81

25.26

22.01

14.45

19. IS

.51

.21

.15

15.67

ServiceProfessional,
amusements,
hotels, etc.

Finance—
Banking, insurance, real
estate and
holding companies, stock
and bond
brokers, etc.

GO

.12

.18

o

24.75

21.80

14.27

4.21
.99
l.Oy

.98

.64
.30

16.19
.76
.79

2.19
2.16

2.27

1.44
.16
100. 00

1.78
.34
100.00

.90
.12
100. 00

62.49
1.69
2.84
2.73
.37
6.46
6.07
1.12
15.59
99.36

72.80
1.80
1 14
1.04
.48
2 98

.67
28.74
96.64

51.49
3.58
4.46
3.92
1.36
5.31
1.25
1.20
32.66
105.23

.27
16.24
97.14

.55
20.19
96.80

.31
67. 32
88.94

.14
16.75
100.02

.52
81.09
97.36

3.36

7 5.23

.64

2.86

3.20

11.06

7.02

2.64

19.01

GO

18.20
3.39
1.79
2.35

5.13
1.46
1.84
1.07
7.61

1.85
.39
100.00
55.91
2.26
3.50
1.65
.71
2.87

.46

.33

.18

39

« 43. 57
27.25
12.33

86.21
2.12
1.44

1.13
.38
.41

90.89
.86
3.76

.23

.24

1.03

5.18

.07
.86

2.59

2.68
3.44

2

.84
.13
100. 00

4.62
.19
100. 00

.17
.05
100.00

1.28
.05
100.00

7.86
2.87
100.00

i

65.76
5.20
1.37
.55
.68
2.48

.65
9 56
4.33
.22
6 38

5.18
3.33
1.94
.65
4.64

4.37
15.15
3.93
2.41
2.46

.02

.17

77.92
2.39
.69
.60
.69
.83
.01

.57

.01

.03

4.26
» 60.32
« 92.93
7.07

TABLE 16.—Corporation returns for 1930 by major industrial groups and subgroups and by returns with net income and no net income, showing
number of returns, gross income, net income or deficit, net loss for prior year, and income tax; also number of returns for inactive corporations
[For text defining certain items and describing returns included, see pp. 1-4]
Returns showing no net income

Returns showing net income
Industrial groups

Agriculture and related industries:
Farming—Cotton, grain, stock; horticulture and all other farming; lessors
Related industries—Forestry, fishing, ice
harvesting, and other related industries;
holders and lessors

Total
number
of
returns Number Gross income

9, 618

3,024

l

Net income

$309, 365, 295

$34, 088,142

Net loss for Income tax Number Gross income 1
prior year

$1, 758, 439

$3, 389, 271

5,753

$241,153, 227

Deficit

$73, 929,678

Number
of returns
showing
no income
Inactive
corporations

841

1,343

451

54, 352, 371

6, 396, 265

337, 785

651, 805

678

65, 968,461

12,440,023

214

Total agriculture and related industries.

10,961

3,475

363, 717, 666

40, 484, 407

2, 096, 224

4,041,076

6, 431

307,121, 688

86, 369, 701

1, 055

Mining and quarrying:
Metal mining—Iron, copper, lead, zinc,
gold, silver, quicksilver
..

1,017

171

349,913,068

27,044,509

341,331

3,187,459

585

411,718,545

47, 998, 420

261

115

39
781
1,473

212, 003, 815
428,320,041
266, 825, 266

11,291,902
25, 077, 232
70, 276, 696

666, 519
1,868.829
3, 873, 661

1.269,900
2. 637. 057
7, 723, 934

70
1. 458
2, 246

103, 474, 466
446. 462, 941
310, 806, 740

3,182, 625
67,148, 274
79, 739,007

6
117
457

2, 088

910

301, 082, 326

39,163,973.

1,190,649

4, 395, 997

1,052

97, 201, 410

16,999, 267

126

7, 883

1, 326

53, 083, 7.13

21,264,132

835, 965

2, 260,148

2,122

18, 573, 772

23, 391,849

4,435

17, 635

4,700

1,611,228.22;!

'94.118,444

8, 776, 954

21,474,495

7, 533

1, 388, 237, 874

238, 459, 442

5, 402

3,483

1,809

1,240,901,291

107, 895, 048

1,535,546

12, 418, 640

1,501

283, 032, 557

20, 092, 649

113

1,855
1, 291

858
532

573, 201, 926
615, 693, 878

38, 093, 406
17,125, 492

787, 708
494, 998

4. 305, 545
1, 890, 989

885
693

188, 890, 717
387,011,011

20, 731,846
12, 305, 331

112
66

755

440

2, 084, 206, 466

29, 291, 916

1, 350, 039

3, 245,186

298

2, 770, 620, 831

11,688,817

17

Anthracite 2 2
Bituminous, lignite, and neat
Oil and gas
*.
Other minerals—Asbestos, clay, granite,
precious and semiprecious stones, salt,
etc
Mining and quarrying n. e. c.,3 lessors and
holders
Total niiuing and quarrying
Manufacturing:
Food products, beverages, and tobacco—
Bakery and confectionery products
Canned products—Fish, -fruit, vegetables, poultry, etc
Mill products—Bran, Hour, feed, etc...
Packing-house products—Fresh meats?
ham, lard, bacon; meat canning, by- !
products, etc
For footnotes see p. 237.




4,170

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TABLE 16.—Corporation returns for 1930 by major industrial groups and subgroups and by returns with net income and no net income, showing
number of returns, gross income, net income or deficit, net loss for prior year, and income tax; also number of returns for inactive corporations—

Continued

Returns showing no net income

Serial No.

Returns showing net income

13
14
15
16

Industrial groups

Manufacturing—Continued.
Food products, beverages, and tobacco—
Continued.
Sugar—Beet, cane, maple, and products
Beverages—Soft drinks, cereal beverages, mineral water; wines; distilling.
Tobacco, cigarettes, cigars, snuff, etc...
Other food products—Artificial ice,
butter substitutes, cereals, coffee,
spices, dairy products,
etc.; food
products n. e. c.3._.
Total food products, beverages,
and tobacco

17
18
19
20
21
22
23

Textiles and their 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. c.,3 cord, felt, fur, hospital
and surgical supplies, linen, other
textiles, etc.
Clothing—Custom-made, factorymade, coats, underwear, millinery,
and clothing n. e. c.3
Knit goods—Sweaters, hosiery, etc
Total textiles and their products




Total
number
of
loss for
returns Number Gross income 1 Net income Net
prior year Income tax Number Gross income *

Deficit

Number
of returns
showing
no income
data—
Inactive
corporations

209

77

$536, 639, 434

$37,193,133

$246, 790

$4,423, 678

115

$262,121, 764

$28, 331, 249

17

2,329
405

1,190
195

287, 398,145
1,094,278,282

46, 556, 846
143, 788, 111

1, 330,113
79,106

5,193, 538
17, 215,935

1,016
197

90,811, 691
76, 798, 544

11, 019, 963
6, 654, 513

123
13
U2

4,925

2,931

2, 299, 355,991

160, 295,129

2,194, 212

18, 390, 935

1,820

394, 843, 589

24, 328, 013

174

15, 252

8,092

8, 731, 675, 413

580, 239, 081

8, 018, 512

67, 084,446

6,525

4, 454,136, 704

135,152, 381

635

898

200

230, 619, 571

9, 593,162

129, 276

1, 094, 093

686

782, 780, 759

101,100,023

12

572

168

113, 953, 971

5,148, 527

447, 712

534, 391

380

346, 952,147

40, 475,176

24

807
165

308
45

272, 464,145
18, 705, 990

21, 263, 873
1, 031, 447

702,137
47, 747

2,409, 086
111,711

472
114

448,949, 350
128, 296,097

50, 864,871
16,076, 227

27
6

3,756

1,528

555, 271,823

28,895, 991

1, 262,127

3,024, 002

2,177

650, 653,442

68,020,850

51

7,204
1,290

2,917
512

1,112,055, 377
339, 331, 322

26, 917, 323
12, 759,874

998, 767
218, 664

2, 549,888
1,398,974

4,178
746

1,059, 254, 255
357, 226,043

64, 074, 650
29,077, 729

109
32

14, 692

5,678

2,642,402,199

105,610,197

3,806,430

11,122,145

8,753

3, 774,112,093

369,689, 526

261

2
o

o

Leather and its manufacturesBoots, shoes, slippers, etc
Other leather products—Gloves, saddlery, harness, trunks; finishing and
tanning leather, etc.-

28

Total leather and its manufacturesRubber products—
Tires and tubes, etc
Other rubber goods—Boots, shoes,
hose, and artificial rubber
_.
Bone, celluloid, and ivory products
Total rubber products
Forest products—
Sawmill and planing-mill products
Other wood products—Carriages, wagons, furniture, baskets, etc
Total forest products
Paper, pulp, and products
Printing, publishing, and allied industries..
Chemicals and allied productsPetroleum and other mineral oil refining
Chemicals proper, acids, compounds,
etc
.'
.
.
_.
Allied chemical substances—Drugs,
oils, paints, soaps, and
other chem3
ical substances n. e. c.
Fertilizers
Total chemicals and allied products. _
Stone, clay, glass, and related products
Metal and its productsIron 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
For footnotes see p. 237.




1,284

529

590,098,585

33,264,190

507,878

3,810,197

725

289,509,693

23,173,377

30

1,177

365

143,842,270

5,426,323

44,084

578,830

790

365,633,257

40,951,091

22

2,461

894

733,940,855

38,690,513

551,962

4,389,027

1,515

655,142,950

64,124,468

52

106

20

455,556,866

5,859,057

673,000

619,786

78

477,383,278

58,100,290

8

385
116

165
42
227

93,751,132
10,256,930

6,023,443
359,010

80,623
20,735

683,386
33,292

52,454,527
10,910,021

4,672,438
1,103,425

13
5

559,564,928

12,241,510

774,358

1,336,464

207
69
354

540,747,826

63,876,153

26

607
3,551

940

303,198,386

16,572,380

1,252,205

1,645,045

2,425

734,967,694

89,325,677

186

3,950

1,400

420,431,240

19,252,132

772,667

1,945,940

2,443

528,980,410

63,134,341

107 g

7,501

2,340

723,629,626

35,824,512

2,024,872

3,590,985

4,868

1,263,948,104

152,460,018

293

|l!

2,113

1,114

1, Oil, 630,235

73,641,074

1,214,143

8,475,076

953

567,157,828

36,379,405

46

H

11, 736

6,098

2,055,461,159

176,136,515

2, 585,591

19,640,536

5,271

607, 966, 958

54,511,604

367

^

117,967,628

55

O
^

6,784,056

34

654

247

0,676,397,563

228,234,580

890,256

27,242,807

352

394

185

852,970,523

82,745,458

363,131

9,815,322

175

1,657,546,374
78, 964, 773

6,002
330

2,678
177

1,983,911,987
112,737,195

216, 725,757
6,371,468

2,897,107
126,543

25,196,735
705,794

3,063
137

536,722,817
77,932,094

45,238,546
5,468,809

i—i

^

o
O
261
16

g
H

7,380

3,287

9,626,017,268

534,077,263

4,277,037

62, 960,658

3,727

2,351,166,058

175,459,039

366

4,724

1,805

1,027,449,286

92,811,519

2,531,454

10,487,213

2,713

382,406,822

53,374,162

206

2,902
187
1,045

1,242
94
353

3,391,709,789
334,978,130
3,151,948,382

200,711,769
32,631,720
232,066,344

1,870,326
2,069,552
12,469,336

23,614,707
3,658,216
26,267,467

1,578
84
636

873,072,949
74,397, 746
841,904,142

65,854,014
5,242,987
73,631,246

82
9
56

1,410
499
1,158

612
179
459

429,582,138
540,646, 758
991,860,361

44,340,850
58,611, 788
96,032,368

856, 769
140,439
372,258

5,084,257
6,961,764
11,402,880

753
292
633

191,504,563
108,981,722
117,066,215

25,563,088
14,368,529
11,153,702

45
28
66 fcO
CO
CO

TABLE 16.—Corporation returns for 1930 by major industrial groups and subgroups and by returns with net income and no net income, showing
number of returns, gross income, net income or deficit, net loss for prior year, and income tax; also number of returns for inactive corporations—

Continued

Serial No.

Returns showing net income

44
45
46
47
4S
49
50

Industrial groups

Manufacturing—Continued.
Metal and its products—Continued.
Miscellaneous machinery—Building,
construction, gas, and mining machinery and equipment
Household machinery and equipment,
etc
Office equipment, etc
Metal building material and supplies..
Hardware, tools, etc
Precious-metal products and processes;
jewelry, etc
Other metals, products, and processes;
combinations of foundry and machine shop__.
Total metal and its products

51
52
53

54

Manufacturing not elsewhere classifiedRadios, complete or parts-__
Musical instruments, optical goods,
canoes, etc
Airplanes, airships, seaplanes, etc
Total manufacturing not elsewhere
classified

Deficit

Number
of returns
showing
no income
data—•
Inactive
corporations

3,023
1,140
374
1, 652
2,387

1,238
405
155
590
94 i

$961,084,519
397,386,278
280,4 lfi, 956
392,971,849
589, 559,631

$79,637,756
44,182,735
37, 516,506
28,600,429
57,422,628

$1,202,037
1,057,044
99,357
495, 523
400, 707

$9,192,044
5,103,889
4,466,297
3,265, 647
6,661,169

1,634
701
203
1,014
1,355

$476,072,334
188,645,592
95, 582,203
351,039,426
386,996, 851

$55,418,269
19,899,964
5, 996,252
29,000,093
35, 749, 552

151
34
16
48
91

931

333

148,245,736

7,402,871

233, 666

797, 794

587

140, 791,548

16,826,377

11

4,123

1,587

1,179,909,696

83,861,901

574,868

9,673,242

2,434

561, 539,639

41, 671,020

102

20,831

8,188

12, 790, 300.223 1,003,019, 665

21,841,882

116,149,373

11,904

4,407, 594, 930

400,375,093

739

313

100

125,797,021

12, 786,854

446,021

1,459,146

186

125,559,663

25,396,410

27

7,295
193

2.786
32

982,883,953
43,482,634

88,065,113
4,364, 254

2,245,495
59,470

9, 785, 662
511,114

3,969
125

681,262,076
34,840, 941

90,178,187
18,868,025

540
36

1,152,163,608

105, 216,221

2, 750,986

11, 755, 922

4,280

841, 662, 680

134, 442, 622

603

41, 054, 234,800 2, 757, 508, 070

50, 377, 227

316,991,845

50,863

19, 846,042,953 1,639,844,471

3, 594

3, 639, 873

4,198, 252

6,848

7,801

2,918

Grand total manufacturing

95, 098

40, 641

Construction:
Building and construction above groundInstalling machinery, moving, wrecking,
razing, etc
1__

13, 349




Returns showing no net income

Total
number
of
l
loss for
returns Number Gross income 1 Net income Net
prior year Income tax Number Gross income

5, 673 1

991,483,222

47,010,922

486, 419, 585

43,024, 604

828

I
o

in

2
o

o

Other construction underground and on |
surface—Bridge building, water-front
construe;ion, related industries, etc
Shipbuilding and repairing

0,104
282

Total construction.20, 035
Transportation and other public utilities:
Transportation and related activitiesSteam rai lroads
591
Electric railways; Pullman cars; refrigerator, stock, poultry, and fruit
875
cars; lessors
'58
59
Water transportation and related activities—Ocean and tresh-water lines,
canals, docking, drawbridge operating, lighterage, salvaging, piloting, wharfmg; lessors.--I'
- 1, 825
736
Aerial transportation
Autobus lines, taxicabs, and sightsee2,290
ing companies
Cartage and storage; food storage;
packing and shipping; local transportation and related industries,
8,739 I
n. e. c.s
Total transportation and related
activities
| 15,1)56 I
Other public utilities—
Electric lighi and power companies, 1
and combined electric light and gas
companies
1,162
Gas companies, artificial and natural..
535
Telephone and telegraph companies... 'i, 708
Radio-broadcasting companies
327
Water companies. I
1, 4S1
All other public utilities—Terminal
stations, pipe lines, toll bridges and
1,333
toll roads, irrigation systems, etc
Total other public utilities...
8, 006
Total transportation and other
public utilities
23, 662
Trade:
23, 783
Wholesale
Retail
81,304
Wholesale and ret ail .
10, 323
Commission
7,100

CO
CO

y

For footnotes see p. 237.




3, 072
126

1, 104.750, 111
77, 922, 349

90,361.892
7,174, 812

6. 338, 448
253, 162

10, 208, 263
803, 522

2, 692
134

314, 540, 206
67,012,570

33, 568,153
5, 895,176

640
22

<S, 871

2,174,155, 6S2

150,547,626

10, 231, 483

15, 210,037

9, 674

867, 972, 361

82, 487,933

1, 490

223

4,981, 686, 864

342, 870, 555

756,094

41,024,953

326

1,079,109, 958

88, 818, 870

37

14, 788,930

309

293, 626, 276

21,022, 894

137

739
477

162, 234, 296
37, 056, 031

25,143,965
21, 370, 667

149
109

1, 237

135,131, 776

13,445,113

138

429

701,677,047

124,084,959

339,051

937
150

274, 433, 995
13, 238, 847

35, 283, 498
2, 218, 804

376,816
631, 540

4, 017, 743
177, 255

915

112,766,523

7, 330, 640

533, 309

659, 255

I
DO

4,450

390,109,255

42. 917, 337

1, 725, 301

4, 128, 016

7,109

6,473,912,531 i

554,705,793

4,362,111

796,152

|
679
278
2, 321
167
930
625
5,000
12,109

2, 308, 203, 637 355, 604, 658
69,061,257
558,938,818
2, 645, 816, 542 238,992, 971
2, 782, 854
22, 366, 260
96. 197, 333
22, 631, 282
830,134, 243

6, 896

457,016,304

22,870,128

481

H
o

2,164,174,644

192,671,637

1,051

DO

69.151,182
20J 486, 363
5, 458, 920
8,914, 505
16,363,645

192
46
322
23
166

i

231

I
5,123, 033
985, 201
161,069
187,014
94, 672

I
41,971,281
8,132, 798
28, 410, 603
274,985
2, 549, 613

291
211
1,125
137
385

515,262,968
108, 777, 501
32, 650, 785
126, 890,963
9, 372, 363

90, 470,060

2, 695, 430

10, 437,809

477

102, 883, 535

20, 482,183

6, 461, 656, 833 779, 523, 082

9, 247, 019

91,777,089

2,626

895, 838,115

140, 856, 798

156, 573, 241

9,522

17, 367, 314
33, 567, 284
7, 555,104
3, 366,279

12, 096
44, 729
4, 890
3,730

12,935, 569, 364 1, 334, 228, 875 13,609,130

11, 220 7, 825, 870, 556 171,12S, 864
34,515 10, 932, 177, 442 340,316, 392
74,800,902
5, 333 2, 682, 998,167
1,124,903,200
34,328,868
3,162

6,457, 999
7,611,878
2, 087, 472
1, 395, 290

333, 528,435

2,031

4, 890, 212, 048 221,136, 490
6,183, 967, 668 358, 508,015
1, 541,854, 771 75, 828, 263
679, 839, 276 39,076,535

467
2,060
100
208

3,060,012,759

to
CO

TABLE 16.--Corporation returns for 1980 by major industrial groups and subgroups and by returns with net income and no net income, showing
number of returns, groas income, net income or deficit, net loss for prior year, and income tax; also number of returns for inactive corporations—
Continued

Serial No.

Returns showing net income

73

Industrial groups

Total trade .

75
76
78

_.

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

79
80
81

Deficit

Number
of returns
showing
no income
dataInactive
corporations

Trade—Continued.
All other trade—Auto wreckers, film exchanges,
pneumatic
tubes,
trading

stamps, garages for storage, repair service, etc
_ _.
__

74

Returns showing no net income

Total
number
of
x
loss for
returns Number Gross income * Net income Net
prior year Income tax Number Gross income

Professional service—Curative, educational, engineering, legal, etc
Business service—Detective bureaus,trade
shows, mimeographing, publishing directories, advertising, etc
Other service n. e. c.3—Auto cajnps, cemeteries, board of trade, newspaper syndicates, photographers; concessionaires of
amusements, cloakrooms, etc
Total service




to

CO
OS

3
12, 259

5,511

$814, 533, 514

$30, 522,051

$2, 739, 798

$2,309, 799

6,301

$532, 366, 872

$44,145, 227

447

134,769

59, 741

23, 380, 482,879

651,097,077

20,292, 437

64,165, 780

71,746

13,828, 240,635

738, 694, 530

3,282

is

O
14, 038

6,298

1,031,415,277

58, 268,406

2, 406, 583

5, 594, 487

7,181

774,373,197

86,837, 564

559

778
246
2,387

239
84
1,295

28,898, 582
357,137, 535
394,681,561

3, 679, 774
31,835,071
43,133, 350

485, 780
871,486
2, 217, 685

330, 597
3, 689, 832
4, 612, 931

403
124
1,025

38, 692,823
53, 562, 769
118,423,097

8, 230,491
8,447,111
13, 390, 035

336
38
67

5,144

1,967

95,116,384

10,379, 354

749,114

876, 670

2,564

79, 947, 662

16, 808, 964

613

8,555

3,585

875,834,062

89,027, 549

4,324, 065

9, 510, 030

4,116

290, 626,351

46,882, 601

854

7,620

3,192

205, 059, 503

25,498, 792

1,175,127

2,401,442

3,456

118,979,922

20,635,552

972

6,015

?,803

530,921,400

49,815,672

1,598,936

5,317,518

2,684

161,900,321

15,927,336

528

5,836

2,863

114,171, 201

11, 616, 731

4?5, 744

881, 276

2,035

61, 586, 002

42,064

18, 741

2, 757,401,443

234, 227,150

9, 930,455

23, 704, 753

19,472

1,407,465, 793

8,946,534
179, 229, 587

938
3,851

3

O

o

82
S3
84
85
86

Finance:
Banking and related industriesNational hanks
State and private banks, savings
banks, loan and trust companies
Joint stock land banks
Stock and bond brokers, investment
brokers, investment bankers, and
investment trusts
Real estate and realty holding companies—Realty development, holding, or leasing; realty trust, etc
Total banking and related industries.
Insurance companies—
Life insurance—Mutual or stock companies
Other insurance—Accident, casualty,
fire, marine, title, etc
Total insurance companies
.
Other financeLoan companies—Building and loan
associations; mortgage, aote, or pawn
brokers: insurance agents, promoters,
stock syndicates, foreign "exchange,
andfinancen, e= o,3
".'.

87
88

89

90

Total finance
Nature of business not given
Grand total

___

7, 493

4,?46

* 659, 590, 639

87, 132, 196

1, 575, 124

9, 207, 072

2, 943

421,922,015

49,874, 694

304

17,846
32

10,423
2

1,291,767,164
422, 930

175, 743, 784
53, 717

1, 690, 248

18, 576, 579

5, 656
27

436, 975,197
4, 050, 279

82, 781, 081
8,815,610

1, 707
3

4,814

1,383

1, 027, 767, 132

65, 438, 019

4, 696, 722

7,110, 770

3,173

2,122, 364, 763

506,981, 879

258

90.314

39, 653

1, 314,172, 282

261,762,169

21, 966, 515

22, 052, 602

40, 162

942, 762, 272

358, 246, 794

10, 499

120, 499

55, 707

* 4, 293, 720, 147

590, 129, 885

29, 928, 609

56,947,023

51,961

3, 928, 074, 526 1, 006, 699, 958

12,831

649

368

700, 058, 000

107,527,462

551

12,843,266

228

142, 649, 593

J3, 264, 407

53

1,724

840

1, 194, 574, 339

92, 016, 424

3, 690,567

10,469,054

750

708, 544, 539

165,099, 355

134

2,373

1,208

1. 984. 632,339

199, 543, 886

3,691,118

23,312,3?0

978

851,194,132

178, 363, 762

187

CO

o
30,310

15,187

153, 182

72,102

21. 330

1,040

518, 736

221, 420

1, 241, 155, 109
4

8, 835,406

29,195, 763

11,538

42, 455,133

109, 455,106

64, 477

1,785,511

111,206

87, 567

1,898

91, 811, 495, 003 6,428,812,710

157, 880, 249

711, 703, 900

241,616

15,197,345
4

275, 141, 779

7, 519, 507, 595 |l, 064, 815, 550

381, M3, 579

3,585

< 5, 777,696, 705 1, 566, 677, 299

* 998,. 428. 047

16, 603

12, 303,456

18, 392

M6, 500, 564, 065 4, 877, 594, 854

17, 773, 297

55, 700

o

1
2
3

Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold.
See p. 238 for revised figures for 1929.
N. e. c , not elsewhere classified.
* See p. 239 for revised figures for 1928.




to
CO

238

STATISTICS OF INCOME

REVISED ITEMS IN TABLE 16, STATISTICS OF INCOME FOR 1929, FOR INDUSTRIAL
SUBGROUPS, ANTHRACITE AND BITUMINOUS COAL, LIGNITE AND PEAT
Returns showing net income
Total number of
returns

Gross income 1

Number

Industrial subgroups
Original
figures

Revised
figures

Original
figures

Revised
figures

262
2,504

120
2,646

62
905

33
934

Anthracite 2_.
Bituminous, lignite and peat

Original
figures

Revised
figures
$154, 315, 734
538,646, 556

$160, 500,477
532,461,813

Returns showing net income—Continued
Industrial subgroups

Net income
Original
figures

Anthracite 2
Bituminous, lignite and
peat...
_

Income tax

Net loss for prior year
Original
figures

Revised
figures

$12, 908, 668

$12,236,393

$659, 720

39,396, 569

40, 068, 844

2, 628, 807

Revised
figures

Original
figures

$562, 915 $1,339, 793
2, 725, 612

Gross income

Number
Original Revised
figures figures

Anthracite 2
Bituminous, lignite and peat..

176
1, 437

Original
figures

I

Original
figuros

4,000,019

Number of returns
showing no income data—Inactive corporations

Deficit

Revised
figures

$1,279,836

3,940,062

Returns showing no net income
Industrial subgroups

Revised
figures

Revised
figures

Original Revised
figures
figures

78 $155,335,269 $145,783, 472 $10,486,431 $9,295,976

24

9

459, 945, 663 469,497, 460 50, 700, 422 51,890,877

162

177

1,535

1
2

Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold.
Includes also concerns engaged in washing or dredging anthracite coal whether or not such activities are
engaged in solely or in connection with mining.
REVISED ITEMS FOR STATISTICS OF INCOME FOR 1928 FOR CORPORATION RETURNS

TABLE 12.—Gross income and deductions, returns for Illinois and Massachusetts

States

Illinois
M assachusetts
Grand total

Gross income *

Deductions 1

Original figures Revised figures

Original figures Revised figures

$7, 274, 257, 579 $5,354, 347,357
$6,861,751,517
129, 289, 435, 251 127,369, 525, 029 118,671,094,094

$4,941,841,295
116,751,783,872

Returns showing no net income
States

Illinois .Massachusetts
Grand total
1

|

Gross income l

Inductions *

Ori filial figures Revised figures

Original figures Revised figures

! $4, 704,848,516

$2,151, 3C5,382

$4,884,615,949

$2,331,132,815

i 27, 9(;5, 472, 580

25,411, 989,446

30, 356, 596, 828

27,803,113,694

Gross income and deductions correspond to total income and total deductions as reported on the face of
the return, plus cost or" goods sold.




239

STATISTICS OF INCOME

REVISED ITEMS FOR STATISTICS OF INCOMES FOR 1928 FOR CORPORATION
RETURNS—Continued
TABLE 14.-—Miscellaneous receipts, total compiled receipts, miscellaneous deductions,
and total statutory deductions for u Finance—Banking, insurance, real estate and
holding companies, stock and bond brokers, etc.," and all returns
PART 1.—ALL RETURNS
Miscellaneous Total compiled
receipts
j
receipts
Aggregate:
Original figures.
Revised figures
Finance—Banking, insurance, real
estate and holding companies,
stock and bond brokers, etc.:
Original figures
Revised figures

Miscellaneous
deductions

Total statutory
deductions

$28, 092,403, 686 $157, 848,365, 967 $44, 946, 392, 512 $147, 111, 620, 236
23, 019, 070,330 153,374,972,611
40, 472, 999,156 142, 638, 226,880

10, 874,906, 975 20, 079, 096,203
6, 401, 513, 619 15, 605, 702,847

13,969, 766, 565
9, 496,373, 209

17, 621, 043, 407
13,147,650,051

PART 2.—RETURNS SHOWING N E T INCOME

Original figures
Revised figures...
Finance—Banking, insurance, real
estate and holding companies,
stock and bond brokers, etc.:
Original figures
Revised figures

$22, 057, 002, 294 $120,777,417,563
20,137, 092, 072 127,857,507,341

7,130, 508, 661
5, 210, 598,439

$34, 503, 588,814 $117, 076, 573, 963
32,583,678,592 j 115,156,663,741

14, 755, 413, 571
12, 835, 503, 349

9,464, 440, 821
7, 544, 530, 599

11,999,982,086
10, 080,071, 864

PART 3.—RETURNS SHOWING NO NET INCOME
Aggregate:
Original figures.
Revised figures
Finance—Banking, insurance, real
estate and holding companies,
stock and bond brokers, etc.:
Original figures
Revised figures

$6,035,461,392 : $28, 070, 948,404
3,481,978,258 ! 25, 517, 465, 270
3, 744,398,314
1,190,915, 180

$10, 442, 803, 698
7, 889, 320, 564

$30, 035, 046, 273
27, 481, 563,139

4, 505, 325, 744
1, 951,842, 610

5,621,061,321
3,067, 578,187

5, 323, 682, 632
2, 770, 199, 498

TABLE 16.-— Gross income for certain subgroup; of the industrial groups
all finance returns, and all returns

"Finance,"

Gross income
Serial
No.

Industrial groups

Returns showing net income
Original
figures

Revised
figures

$3, 160,301,473

$1,240,391,251

Total banking and re10, 856,136, 500
lated industries.

8, 936, 226,338

Finance:
Banking and related industriesNational banks.
82 !

90 |

Other finance—
Loan companies—Building \
and loan associations; !
mortgage, note, or pawn- j
brokers; insurance ';
agents, promoters, stock i
syndicates, foreign exchange,
and finance
n. e. c.2Total finance.
Grand total__
1

14, 476, 370, 262

Original
figures

Revised
figures

$2, 974, 244, 734

$420, 761,600

5, 231, 321, 782

2, 677, 838, 648

129, 289,435, 251 127, 369, 525, 029 27, 965,472, 580 (25,411, 989,446

For text explaining revision see p. 25.




12, 55G, 460, 040

Returns showing no net
income

2

N. e. c , not elsewhere classified.

240

STATISTICS OF INCOME

TABLE 17.-—Corporation returns for 1930 by Stales and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for 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
Returns showing net income
Total
States and Territories number
of
returns

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
_.
Total

Number

Net income

Tax

Returns showing no
net income

Number

Deficit

Number
of returns
showing
no income
data—
Inactive
corporations

79, 280
132,499
2,290
11,567
130
4, 072
98,107
10, 675
1 449
2,511
136, 635
7,596
71, 224
26, 767

41
3
93
59
855
202
73
20
5
309
117
34
112
159
97
74
32
35
188
70
49
173
172
158
52
124
280
66
49
20
136
60
378
62
78
172
36
239
155
12
52
50
57
216
90
20
98
325
48
276
150

$293, 947
15,324
1, 596,853
791, 722
18,271,318
2,397,093
2,304, 872
419,053
60,161
3, 632,895
899, 518
966,338
1, 477,183
1, 774, 507
379,685
913,437
472, 293
392,883
2,396,030
737,168
325,881
1, 663,227
1, 621,368
1, 607,632
1, 733, 702
890, 741
2, 916, 692
1, 245, 230
1,455, 563
233, 880
943, 762
8C 0,109
8, 929, 561
238, 530
329,350
1, 802, 500
483,120
3,485,807
2, 762,959
100,835
235, 513
358,942
464,202
2, 776, 038
799, 052
63, 241
533, 754
3, 944, 763
402, 704
1, 524, 072
1, 504, 691

9
2
20
8
66
36
6
5
2
76
13
1
16
31
11
24
6
7
24
12
7
12
32
48
8
24
46
7
3
3
11
7
47
11
21
15
6
66
18
3
10
8
6
33
20
1
12
102
11
67
15

40, 484, 407

4, 041, 076

6,431

86,369,701

1,055

72,800, 723
80,476,480
78, 577,174
70,811,571
76, 861, 952
64,229,810
92, 201, 206
62, 900, 621
40, 718,192
71, 480, 276

6, 783, 059
8, 216, 675
9, 053, 541
8,175,458
8, 604,382
6, 732,877
9, 790, 743
6,622,011
6, 001, 962
17,170, 264

5,023
4, 679
4,460
5,990
5,242
5,228
5,446
5,092
5,578
5,312

53, 543, 308
50, 092, 052
61,893, 204
55, 665,126
59, 214,951
62,497, 807
49,930,333
56, 091,157
88, 562, 898
66,139, 680

1,185
1,082
1,000

76
10
147
85
1,342
368
132
42
10
577
183
51
181
286
179
178
73
62
303
125
73
308
304
309
75
219
413
132
73
36
239
96
594
89
124
304
59
412
243
22
89
90
83
393
185
33
144
590
84
458
278

26
5
34
18
421
130
53
17
3
192
53
16
53
96
71
80
35
20
91
43
17
123
100
103
15
71
87
59
21
13
92
29
169
16
25
117
17
107
70
7
27
32
20
144
75
12
34
163
25
115
113

$138,500
10,277
123,408
177,208
7,235,409
299, 522
465,325
181, 585
7,753
1,030, 885
92,302
862,874
93,122
459,684
483,028
524,161
221, 733
45,415
482, 016
500, 095
113,573
15,602, 777
724, 779
463,484
123, 605
586, 552
157,950
188, 897
42, 297
19, 096
338, 713
158,682
1,142, 298
46, 775
32, 763
595,112
31, 299
846, 724
1, 210,481
37, 219
176, 981
35, 749
47, 925
1, 232, 009
253, 048
33, 217
68, 766
1, 452,166
106, 519
754,324
426,325

$12,599
120
6,344
17,479
762,468
13,848
33, 961
18, 226
277
61, 570
654
94,356
151
22, 540
45, 615
50,336
19,832
1,634
34, 841
39, 404
8,167
1, 844, 746
69, 230
40, 781
13,459
56,375
5,585
10,169
1,024

10,961

3,475

10, 615
10, 265
9,905
10, 688
9,904
9,758
9,360
9,092
8,724
9,186

4,407
4,504
4,445
4,698
4,662
4,530
3,914
4,000
3,146
3,874

19,315
11,746
91, 248
186
1,794
46,194

Summary for
preceding years: 1
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

.

.

.

For footnotes see p. 259.




_

241

STATISTICS OF INCOME

TABLE 17.—Corporation returns for 1930 by States and Territories and^ by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years—Continued
MINING AND QUARRYING
Returns showing n3t income
Total
number
State and Territories
of
returns

Number

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 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 2

145
27
340
128
1,712
996
34
54
25
61
49
6
657
494
284
163
324
505
225
49
96
233
297
299
34
417
340
51
344
9
143
119
836
49
39
773
1, 046
215
1,745
15
20
49
167
1,131
646
38
189
742
895
213
167

46
4
12
56
414
168
14
13
4
12
17
1
35
158
98
58
134
191
112
12
33
52
81
102
7
110
61
17
23
3
56
15
247
13
11
292
359
21
517
5
6
15
50
355
54
11
68
71
385
47
54

Total..
Summary for preceding years: 1

17, 635

18, 261
18, 793
18, 519
19, 252
19,163
18,453
18, 509
17,093
17, 660
17, 534

1929
1928_
1927
1926
1925
1924
1923
1922
1921
1920

.._

For footnotes see p. 259.




Net income

Tax

$74,877
6,542
1,032
45, 204
3,880,827
428, 618
59, 596
164, 798
50, 379
4,380
3,582

Returns showing no
net income
Number

Deficit

Number
of returns
showing
no income
dataInactive
corporations

123,408
8,341
3, 862, 911
3,421
2,127
874,991
2,717,037
5, 313
3,141,688
821
4,908
201
130,994
1,081,111
162,865
105, 555
231, 935
76,045
698, 632
32,829
50, 462

75
7
75
65
800
346
18
26
10
32
23
4
74
268
139
62
157
221
82
23
50
123
140
100
15
213
120
15
90
5
64
45
417
26
10
400
563
60
951
6
12
13
82
582
165
21
84
155
384
75
40

$1,273,216
57,088
1,037,857
473, 725
23,890,068
4, 514, 288
180, 770
1,721,862
105,057
797, 397
457,367
11, 325
1, 410,386
7,152,679
2, 272, 666
534,422
1, 931, 525
3,765,796
862,397
1, 698,321
2,000,865
5,718, 377
4, 615, 272
978, 740
207,071
3,307,211
1,414.082
217, 605
754,809
36,900
15, 556,441
342, 794
45, 463, 704
267, 679
44,185
6,684, 617
23,916,075
300, 796
42, 015,784
20,682
122,119
137,301
939,457
15,023,007
3,145,076
442,911
1,448,059
1,611,204
6,353, 583
486, 821
738,003

24
16
253
7
498
482
2
15
11
17
9
1
548
68
47
43
33
93
31
14
13
58
76
97
12
94
159
19
231
1
23
59
172
10
18
81
124
134
277
4
2
21
35
194
427
6
37
516
126
91
73

4,700

194,118,444 ! 21,474,495

7,533

238, 459, 442

5,402

5, 211
5,183
5, 232
6,006
5,488
4,893
5,175
6,130
4,365
6,933

430, 526, 942
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

44, 318, 798
36, 751,194
34,898,460
57, 307, 996
55,048, 690
28, 389,340
30, 777,039
31, 399, 593
31, 969, 216
:!74,595,972

7,291
7,750
7,804
13, 246
13, 675
13, 560
13,334
10, 963
13, 295
10, 601

198, 439, 608 '
207,415,745 !
246,924, 280 I
183, 473, 862
209,956, 530
307, 091,131
334, 253,838
280,456,101
414, 488, 951
176, 505,076

5, 759
5,860
5,483

$726, 723
58, 242
28,344
465,448
33,673,033
3, 853,005
520, 527
1,399,125
503, 204
81, 581
94, 749
(2)
639, 265
10,061, 569
1, 770,969
413,493
1,166, 312
2, 251, 561
925,490
154, 509
3, 781, 848
3, 770, 232
712,194
3, 585, 737
35, 817
1, 251, 956
456,475
602, 612
30, 519
(2)
1,188, 615
96,047
33, 746, 591
55,991
31,610
8, 574, 382
23, 690,088
74, 396
28,053, 779
17, 353
54, 689
22,160
1,170. 491
11,361,893
1,439, 747
894, 926
2, 090,433
772,905
6, 845, 602
377, 786
538,358
6, 063

72,098
1,138; 143
178,698
35, 722
107,196
228,451
77,849
14,324
443,275
441,071
69, 294
402, 438
2,239
124,313
34,342
68,302
1,310

242

STATISTICS OF INCOME

TABLE 17.—Corporation returns for 1930 by States and Territories and by major
industrial groups, showing for returns^ with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years—Continued
TOTAL MANUFACTURING
Returns showing net income
Total
number
States and Territories
of
returns

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
Total.

_

_

_._

Net income

$5, 317, 701
43, 362
1,329,161
1,483,151
83, 202, 559
7,071,646
23,856, 507
60,831, 570
3, 048,078
4,035, 236
8,424,311
11, 420, 345
381, 594
280,031, 340
39,891,219
20, 396, 960
4, 314, 7S0
14, 982,083
13,932, 736
6,498,035
18, 455, 788
83,817,915
276,567,119
33, 344, 435
2, 684, 748
86, 670, 580
949, 647
3,659, 967
135,197
2, 982, 039
103, 507, 748
213,128
888, 732, 971
56, 010, 703
283, 438
182,448,315
5, 502, 246
4,858, 362
260, 304, 740
11.975, 777
2, 977,103
632,421
13,073,984
30,093, 576
2,178, 403
1,807, 781
9, 427,027
9,293,931
9, 417,149
64,881, 390
128, 058

Tax

295
10
57
145
1,638
349
715
110
148
386
499
71
75
3,321
1,047
629
252
436
404
261
585
2,137
1,191
966 I
168
1,240
101
283
18
154
1,818
32
8,889
549
64
2,581
325
390
2,989
392
191
119
468
833
166
136
491
715
284
1,478
40

95,098

40, 641

2,757,508,070

96, 525
95, 777
93, 415
93, 244
88,674
86,803
85,199
82,485
79, 748
78,171

55, 488
55, 007
53, 620
55, 094
54,137
51, 342
53,-/95
48, 697
37, 030
49, 425

5, 216,016,133 544,053, 221
4, 744, 261, 484 544, 936, 610
3, 938, 647, 370 507, 734, 510
4, 494, 790,106 584, 507, 493
4, 383, 357, 349 546, 740, 987
3, 595, 674,888 429, 652, 793
4, 271,899, 449 484,863, 656
3, 454, 419, 673 389, 775, 530
1, 777, 785, 608 351, 770, 249
4,116,424,329 944, 960, 573

For footnotes see p. 259.




Number

$500, 541
385
2,407
8
138, 953
60
142,492
192
9, 371, 330 2,061
334
770,600
977
2,701,874
7, 233, 493
105
304, 341
126
358,824
473
872, 056
556
1, 354,015
51
28, 980
89
32, 596,989
4,382
4, 386, 668 1,227
2, 288, 219
513
462,111
243
1, 663,826
501
1, 529, 732
468
724,824
334
2,046,466
586
9,428, 829
3,160
31,521,088
1,900
3, 745, 757
788
283, 972
208
10, 053, 906 1,569
105
86, 021
209
377, 443
32
13, 550
197
302, 044
2, 316
11,802,586
29
18,414
103, 944, 083 11, 275
833
6, 583,192
53
22,089
3,359
20,882, 567
331
577,145
581
482, 378
3,885
30,185,010
508
1,313,641
323
2^9,193
69
49,825
583
1, 400,050
942
3, 354, 459
131
232, 512
150
175, 759
525
991,648
1,012
937, 238
282
1,045,103
1,80'
7,397,812
30
5,790

705
18
131
352
3,911
758
1,748
230
285
920
1,077
126
184
7,901
2,376
1,253
510 I
991
911 •
640
1,211
5,451
3,249
1,868
397
2,953
218
508
56
357
4,244
67
20,643
1,416
130
6,073
701
1,073
7,153
929
538
203
1,094
1,864
311
295
1,040
1,899
591
3, 466
73

Summary for preceding years: *
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Number

Returns showing no
net income

316,991,845

Deficit

Number
of returns
showing
no income
dataInactive
corporations

$9, 300, 689
170,025
1, 337, 702
4, 478, 661
68,895, 282
8,131, 015
45, 665,033
6, 576, 907
1, 309, 601
6,030, 907
17,128, 625
1, 448. 978
3,968,012
129,107,150
35,027, 313
7,134, 333
14, 215, 143
9, 651, 637
13,171, 981
14, 705, 300
11, 686, 414
135,816,100
81,276,847
15, 444, 242
5,159, 933
37, 358, 709
1.109, 989
2.110, 536
259, 767
9,051,075
71,471,762
554, 983
382, 724, 916
17,802, 053
244, 342
124,605,682
25,424,465
11,830,733
145, 279, 663
28, 503, 978
17,986, 233
327, 580
15,991,187
19,878,629
3,129, 314
3, 299, 874
13, 258, 720
20, 648, 791
5,931,826
33, 741, 670
180, 164

25
14
15
212
75
56
15
11
61
22
4
20
198
102
111
15
54
39
45
40
154
158
114
21
144
12
16
6
6
110
6
479
34
13
133
45
102
279
29
24
15
43
89
14
9
24
172
25
181
3

50,863 1,639,844,471

3,594

36,742 810, 243, 609
36, 566 833. 735,142
36,196 851,052, 639
38,150 786, 686,836
34, 537 682, 254, 676
35, 461 832, 202, 947
31,404 701,011, 681
33, 788 813,413,029
42, 718 1,898,831,377
28, 746 834,146,460

4,295
4, 204
3,599

243

STATISTICS OF INCOME

TABLE 17.—Corporation returns fon 1930 by States and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax: number of returns for inactive
corporations; also grand totals for prior years —Continued
MANUFACTURING: FOOD PRODUCTS, BEVERAGES, AND TOBACCO
Returns showing ne : income
Total
States and Territories number
of
returns

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
__
Total

Net income

Tax

Number

Deficit

Number
of returns
showing
no income
dataInactive
corporations

172
11
41
95
794
196
159
47
48
272
244
68
74
952
451
358
175
306
295
127
242
478
465
476
116
519
89
155
16
20
412
20
1,795
224
49
800
160
259
901
69
114
83
282
516
122
30
284
427
129
1,085
30

95
5
19
45
396
114
89
24
35
132
146
47
30
517
252
203
89
159
143
61
123
233
230
293
69
252
44
95
6
15
217
11
945
116
26
405
83
124
492
39
60
51
162
278
66
17
157
189
85
589
19

$739,730
24,132
655, 788
488, 546
13, 438,119
1, 215, 007
932, 505
14,166,516
795, 479
1, 450, 331
3, 895, 739
10,184,926
122, 889
63, 731, 277
10,227,092
7, 712, 253
1,099, 870
3, 832, 354
8, 555, 635
612,914
3,102, 258
7, 254, 992
11,366,396
16. 668, 702
589,150
37, 614, 4S6
602, 357
1, 417, 887
8,146
104 360
22, 878, 265
63,152
223,785, 821
43, 370, 985
84, 986
8, 587, 727
971, 497
722, 237
32, 321, 809
299, 695
674, 889
239, 265
4,995,190
4,604,167
449, 948
97,314
3,219,674
2, 257, 779
1, 862, 847
6,077, 256
64, 742

$62,562
1, 709
74, 520
49, 050
1, 369, 627
116.018
90,714
1, 695, 571
83,940
132, 220
426,917
1, 214,984
7,946
7, 462, 653
1.165, 349
'880,717
109,881
415, 556
961,187
58,172
341, 035
793,120
1, 301, 077
1,908, 506
56, 362
4, 420.938
61,703
155, 092
39
7 296
2, 667,975
5,350
26, 438, 507
5, 179, 264
5, 570
924, 783
39,431
55,919
3, 722, 769
26,056
69,150
17, 332
561,008
476, 625
40,103
5,182
351,962
222,978
190,521
606, 635
2,865

74
6
17
47
351
71
64
19
12
124
97
21
36
402
180
131
84
114
139
58
112
231
216
164
40
238
43
56
10
5
184
8
804
100
18
374
70
112
365
29
49
28
108
222
54
13
120
209
44
441
11

$732, 760
166, 548
161, 874
268, 385
11,019,574
6,197, 300
724,967
74, 643
318,009
1,455, 375
1,568,448
1, 235 325
236, 539
12,196, 540
3,161,087
642,977
3,056, 249
1, 644, 757
2, 444, 780
410,191
2, 241, 867
3, 779, 240
5, 354, 592
3, 298,744
305, 529
2,772, 601
253, 365
734, 852
35, 222
50 507
2, 657,968
22, 788
34,713, 547
593,717
142, 781
5,353,973
613,792
1, 382,939
5, 202, 680
234,152
144,919
81. 401
1, 510, 644
2, 652,010
2, 363,978
63,716
3, 397, 493
4, 587, G80
233,933
2, 609, 280
46, ] 43

15, 252

8,092

580, 239, 081

67, 084, 446

6, 525

135,152, 381

635

15, 561
15, 404
15, 524
15, 505
14, 722
14, 442
14,153
14,087
13,777
13,718

9,288
9. 082
9j 232
9, 239
9, 303
9,080
8, 666
8,359
7,207
7, 551

672, 867, 703
639,770,167
585,820, 452
592,440,172
533, 472, 244
536 852 42L
506,924, 386
447, 671, 380
319, 176, 273
404,847, 051

70, 863, 295
72,939, 438
75, 793, 776
77,147. 310
66, 586, 899
63 376 159
55, 646, 300
50, 666, 679
65, 676, 304
90, 537, 701

5,557
5,586
5, 630
6,266
5,419
5,362
5,487
5, 728
6. 570
6,167

92, 662. 560
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

716
736
662

Summary for
preceding vears: l
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

Number

Returns showing no
net income

For footnotes see p. 259.




3
5
3
47
11
6
4
1
16
1
8
33
19
24
2
33
13
8
7
14
19
19
7
29
2
4
11
1
46
8
5
21
7
23
44
1
5
4
12
16
2
7
29
55

244

STATISTICS OF INCOME

TABLE 17.—Corporation returns for 1930 by States and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years—Continued
MANUFACTURING: TEXTILES AND THEIR PRODUCTS
Returns showing rie t income
Total
States and Territories number
of
returns

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
States grouped 2
_.
Total
Summary for preceding years:1
1929
1928 .
1927
1926
1925
1924
1923
1922
1921
1920

•__

71
2
14
316
38
286
13
21
40
198
5
2
823
118
54
22
80
62
82
160
964
138
147
17
325
2
25
2
62
919
6,190
494
1
388
25
49
1,292
283
135
3
141
153
23
24
90
109
42
240
2

Returns showing no
net income

1
Number

12

Net income

Tax

$832

$53,396

3
127
9
103
2
8
13
78
4
1
274
46
18
11
21
27
26
55
321
39
63
3
124
1
8
1
16
396

'290, 014
13,661,017

22, 584
1, 524,392

2,666
189

23, 233,158
9, 521, 657

2,170,296
1, 085, 854

122
6
15
455
118
29

7, 817,100
79,487
884, 708
17, 767, 484
4, 896,873
807, 595

895, 593
8,509
100,137
1, 984, 500
543, 834
79, 960

52
52
9
8
32
40
10
65

2,162, 444
440, 783
33, 380
144,147
436, 997
177, 983
60, 821
786, 991

220, 507
40,034
1,787
15, 802
45, 785
10, 996
4,410
75, 902

108,829

12,443

12, 627
1, 640,167
10, 793
2, 220,619

768
165, 665
141
241, 588
(2)

(2)

37, 336
21, 969
1,758,507
8,418

2,448
188,192
286

(2)

4,153, 836
908,944
112,051
74 896
369, 475
531, 686
849, 403
1, 554,147
5,034, 053
729,339
1,107,492
40, 870
1, 040, 344

428, 634
99,110
8,652
7,384
39, 305
42, 358
94,899
157,988
514, 748
74, 448
118,173
4,410
86, 664

(2)

28, 361

2,127

(2)

Number

Deficit

Number
of returns
showing
no income
dataInactive
corporations

58

$3,144,108

2
10
182
28
172
11
13
25
118
1
1
535
71
31
11
57
32
52
99
634
94
78
14
188
1
14
1
46
508

(2)
310, 651
2, 968, 291
256, 938
14, 342,881
1,627, 647
33,909
94, 767
8,818,443

4,974,089
25, 704, 950

15

3,456
296
1
261
18
32
808
157
105
2
86
96
14
15
57
63
32
165
2

100, 483,106
11,051,511

68
9

8,307,351
104,320
930,329
40,380, 718
20, 786, 757
16, 237, 643
1,041
4, 526,177
2, 975,800
191, 744
984, 513
3, 097, 772
368, 215
736, 959
3, 798,133
12, 795
47, 723

5
1
2
29
8
1
1
3
5

(2)
10, 741, 286
949, 779
575, 870
95, 923
1,011,685
633,103
5,407, 237
2, 539, 445
63, 993,427
1, 822,883
1, 299, 220
333,877
2, 919, 911
66, 599

1
1
7
1
11
2
2
14
1
5
2
3
4
6
9
5
6
13
3

1
1
6
10

14,692

5,678

105, 610,197

11,122,145

8,753

369,689, 526

261

14,629
14, 508
13,851
13,436
12, 271
12, 229
11 771
11,425
10 872
10,121

8,104
8,076
8,240
7,708
7,504
6,836
7 678
6,973
5 312
5,545

323,973, 759
351,849, 592
417,484,179
314, 649, 317
413,114,311
316,928,779
563 412 301
535,106,819
327 356 083
458,612,900

33,196, 946
39, 355, 411
50,341,461
39,829, 341
48, 814, 565
37, 650, 962
65, 435, 092
62, 499, 593
67,216 070
121,769,525

6,236
6,098
5,343
5,728
4,767
5, 393
4,093
4,452
5,560
4,576

163,069, 097
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

289
334
268

For footnotes see p. 259.




245

STATISTICS OF INCOME

TABLE 17.—Corporation returns for 1930 by States and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years—Continued
MANUFACTURING: LEATHER AND ITS MANUFACTURES
Returns showing no
net income

Returns showing net income
Total
States and Territories number
of
returns

Total
Summary for preceding years: 1
1929
1928
1927..
1926
1925
1924
1923
1922
1921

Net income

Number

Tax

1

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware,. .
District of Columbia. _
Florida. _.
Georgia
__ _
Idaho
Illinois
Indiana _.
Iowa
Kansas _
Kentuckv. .
Louisiana
Maine . .
Maryland
Massachusetts...
Michigan
Minnesota
Mississippi _
M issouri
M ontann
Nebraska
Nevada
New Hampshire
New Jersev
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 2

Number

Deficit

Number
of returns
showing
no income
dataInactive
corporations

1

52
12
25
9
1
2
9

14
3
8
3
1
1
4

1
146
19
14
9
11
4
53
27
708
36
22

1
51
7
1
4
4
1
22
11
255
10
10

70
2
11

30

43
98

21
33

329,072
391,403

28,840
39,116

22
64

1,008,492
2,323,819

600

252

7,083, 365

800,081

13,420,450
276 015

28

1,264,429

145, 673

340
8
1
71

5, 670,235

5

4
47
4

9,140
2,088,837
50,547

237,751
195

9
110
5

14,292
6,827,205
32,277

4

4

900, 625
37, 970

107, 562
3,018

2

$52,096
5,513
12 231
42,443
(2)

$3,842
12
39
3, 991

38
9
15
5

$747,823
30,245
282,061
125,623

33, 667

2, 767

1
5

13,561

13
161
9
1
1
12
20
o
2
12
10
4
115

1

(2)

2,824,577
119,665
25, 935
24,782

93
12
31
5
7
3
28
16
440
25
10
1
38
1
9

322,908
12,865
2,377
1, 794

(2)

296,314
107, 972
4, 705,930
223, 670
81,138

31,007
9, 980
487,510
25, 027
5,134

16,516,268

1, 1)00,430

(2)

s

1
104

9

4,000,964
594,425
457, 519
18,507
254.085

2
2

(2)

2,828,681
839,085
14,907,946
863, 208
751,246
2, 455, 644
(2)

3
13
1
9

2
1

196,827
1
8

(2)

(2)

1

i

6

41

.

8
12
1

42,714
243,834

1

1,054,168
6,459
83,474
3, 670, 818

4

4,383
(2)

19,325

1,258

1,422,700

155,294

16, 510

556

"

ii"
4
4
70

82,766

2,461

894

38, 690, 513

4,389, 027

1,515

64,124,468

52

2.477
2,440
2,411
2,491
2,359
2 4?8
2,303
2,284
2 184
2,162

1,349
1, 362
1,448
1,413
1,373
1 341
1,321
1,330
981
1,230

76, 803,034
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

8,109,399
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

1,084
1,015
903
1,078
986
1,087
982
954
1,203
932

36,368, 059
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

44
63
GO

For footnotes see p. 259.




246

STATISTICS OF INCOME

TABLE 17.-—Corporation returns for 1930 &// States and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years-—Continued
MANUFACTURING: RUBBER PRODUCTS
•Returns showing net income
Total
States and Territories number
of
returns

Alabama
_. _ _
Alaska
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
States grouped 2

Net income

Total

1
9
1
10
2

3

1

38
16
4
1
1
1

12

...

_

For footnotes see p. 259.




Number

Deficit

$258,340

$29, 068

(2)

166,770
502, 409

18,016
60, 047

(2)

11
3
11
3
1

$458, 293
15, 833
403, 033
308, 405
(2)

2

215,574
48, 067

23,019
3, 834

1

1
2

25
9
2
1

935, 502
500, 648
131,419

3
4
47
0
1

25,125
20, 985
9, 510, 410
185,111

7

322, 527

4

117, 576

1
1
1

5
83
10
3

1
2
1
32
3
1

10

3

5

1

1
58

L
22

022, 147

09, 770

33

2, 952, 283

3

123
5

48
2

1, 587, 486
1,423

181,044

72
3

30,094,095
114, 701

3

101

43

5,991,956

034, 438

58

13, 920, 248

4
32
8

1
8
3

30,302
42, 392

3
20
4

11,586
2, 705,891
2,222

5
2

3
2

2

508

1
3
5

2

2, 725

3
o

89, 258
18,264

17

3

242, 297

28,408

13

840,050

328,415

33,179

607

.

Tax

Number
of returns
showing
10 income
dataInactive
corporations

1

1
1
21
6
21
5
1

1

. ..

Summary for preceding years: 1
1929
1928
1927.
1920
1925
1924
1923 . .
1922
1921
1920

Number

Returns showing no
net income

227

1,098
(2)

1,401,019
194,069

158, 792
22, 835

3, 388
(2)

k

292, 634
359, 701
5,296
10, 696

(2)

12,241,510 |

1,336,404

311
349
335
339
349
325
273
284
196
279

56,323, 034
44, 044, 531
70,253,152
37, 500, 977
122,905,853
50, 900, 000
45, 924, 366
41, 929, 682
5,101, 673
26, 077, 976

4
1

1

186,114
354

I
638
723
655
680
638
638
607
593
641
671

1
4
1
1

63, 876,153

26

39,191,415
45, 987, 216
19,358,480
24, 764, 094
13, 941,445
15,344,877
21,502,982
24, 502, 953
101, 501, 735
31,575,079

24
43
36

I
6, 054, 979
5,149,327
8, 849, 421
4, 800, 739
15,411,932
5, 001, 977
2, 839, 075
2, 285, 832
815, 408
3, 748, 472

303
331
284
341
289
313
334
309
445
392

247

STATISTICS OF INCOME

TABLE 17.—Corporation returns for 1930 by Stales and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years-—Continued
MANUFACTURING: FOREST PRODUCTS
Returns showing net income
Total
States and .Territories number
of
returns

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
States grouped 2
Total.

147
2
11
107
238
40
07
18
8
188
163
4
35
478
286
63
12
129
202
127
77
301
277
124
143
238
15
19
5
69
160
9
878
310
3
322
13
266
400
23
104
9
189
144
8
46
152
467
95
305

Number

Net income

Tax

$702,934
(2)
10,845
362, 773
1,328,542
80, 807
188, 322
133,147
(2)
1,167. 082
413', 920
(2) '
93, 618
2, 065,320
1, 524, 907
278, 559
91,325
1,432,184
3, 316, 263
313, 206
247,645
568,822
934,091
655,938
1, 017, 719
1,013,615
39, 65b
100,69o

$71, 508

26
53
3
313
109

215,808
364,319
10, 940
3,417,638
1,171,034.

16, 913
33,114
461
329,457
116, 306

107
3
52
139
6
34
5
52
48
4
14
62
116
33
90
1

1, 265, 509
6,075
863,077
2, 069, 365
33, 023
599, 528
39,930
707,849
1, 086, 743
6,879 :
90,323 •
1,420, 670
2,102, 879
829, 953
1,426,171

124,869
21
94, 239
192, 657
1, 295
58,154
3, 994
71, 745
121,198
6
7,212
152, 474
214,859
87,128
150,946

50
1
4
32
69
12
28
9
2
73
50
1
10
116
79
25
5

38
77
39
27
97
59
40
41
69

183
33, 351
133,470
7,127
16, 705
14,392
92, 631
39, 886
8, 691
209,009
160, 693
27, 057
10, 325
165, 639
373, 576
28, 515
15,878
42,048
74,849
65, 209
113,009
97, 843
2, 626
9,657

2, 340

7,869
7,947
7,816
7,862
7,633
7,663
7,382
6, 911
6,733
7,265

4,195
4,290
4,178
4,591
4,657
4, 750
5,250
4,545
2,984
5,300

For footnotes see p. 259.




Number

96
1
6
71
161
21
38
9
6
100
110
3
23
354
200
33
7
88
116
78
49
198
206
79
95
161
5
9
5
40
104
5
538
195
3
211
7
191
251
15
65
3
131
92
4
30
86
310
52
203
4

8, 853
7,501

35,824,512

3,590,985

Summary for preceding years: *
1929
1928
1S27
1926
1925
1924
1923.
1922
1921
1920

Returns showing no
net income

135,611,838
13,436, 661
142,196,658
15, 210,319
125,408,497 • 15, 611, 798
172,971,932 i 21, 906, 671
200,316,098 !' 24, 667, 289
178,869,396 - 21,090,098
299,049,957 ; 33, 457, 215
207,995,927 | 22, 699,427
70,511,051. I 11,247,073
321,269,579 ! 78, 959, 959

I-

Deceit

Number
of returns
showing
no income
dataInactive
corporations

$1,698, 700
(2)
624, 625
1, 766, 704
9,826, 545
392, 508
296, 229
1,411,615
70,148
2, 563,314
3,350, 532
(2)
3, 611, 569
14,485, 527
5, 097, 062
1.160,825
111, 858
3,047, 712
4,119, 677
856, 551
1,091,170
5,349,451
7, 538, 656
2.640,826
3, 530, 861

10, 526, 322
110, 534
55, 216
135,182
1, 675,173
1,144.338
445,487
9, 744,083
3, 505,115
15, 540
4,430,125
85,932 j
7, 353, 302
8,449,010
130, 383
783, 267
122,911
4,820,817
2, 064, 643
8,018
311,447
1, 773,153
12, 486, 527
1, 313, 573
0,149, 872
54, 005
123, 378

4,868

152, 460, 018

3,294
3,367
3,353
3,271
2,976
2,913
2,132
2,366
3,749
1, 965

68,498, 675
71, 492,903
94, 294,842
69,195, 767
53,115, 643
57, 753,873
32, 586, 660
48, 281, 974
120, 219, 887
27,109,095

15
3

3
9
10
1
6
12

4
3
23
10
2
5
1
6
4
2
4
41
10
12

380
290
285

248

STATISTICS OF INCOME

TABLE 17.-—Corporation returns for 1930 by States and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years-—Continued
MANUFACTURING: PAPER, PULP, AND PRODUCTS
Returns showing net income
Total
States and Territories number
of
returns

Alabama
Alaska
._ ._
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
Pennsyl vania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas . _
Utah
_
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
_
States grouped 2 _ . .
Total

Number

Net income

Tax

4

Returns showing no
net income
Number

3

1
52
5
59
13
5
4
12
4
1
176
50
15
4
6
11
17
28
202
75
38
1
59

1
101
30
10
2
2
4
4
17
104
34
22
1
40

3

3

20
117

24
3
19
6
4
3
9

$3, 683, 614
42,060
571,101
226,635
311, 502
304, 603
32,342

$435,992
3,968
63,685
26,355
36,146
36, 545
1,415

5, 858,373
1,157,865
86,479

644, 248
134, 059
6,974

1,735
23, 869
3, 863, 209
195, 516
9, 746, 999
3,329, 626
818, 619

1
26
2
38
6
1
1
3
2

Deficit

$122, 268

Number
of returns
showing
no income
dataInactive
corporations
1

1, 571, 208

2

633,199
123,124

2
1

102, 014
11, 262

2
3

1,522
463, 433
18, 993
1,131, 071
395, 889
93,850

72
19
4
2
4
7
13
11
95
39
15

1,312,612
477, 624
20, 236
9,743
38,934
545,027
3,358, 794
64, 783
5,366, 876
2, 670, 785
2, 527, 734

540,414

53,502

19

110,233

45, 965

4,422

14
54

1,161, 782
1,879,473

135,014
199, 861

6
62

50, 757
1,538,203

1

560
7

278
5

14,876,640
86,198

1,694, 920
9,485

270
2

8,722,947
31, 295

12

138
2
24
170
19
4
1
12
22
2
12
23
34
5
96

88
1
9
91
12
2
1
8
11
1
8
11
17
3
57

6,477,473

750, 759
83,091
532, 204
16,337
27, 919

50
1
11
77
7
1

1,360,359

730,852
4,599, 508
157,716
245,809
175,094
333, 208

7,491
37,131

132, 750
437,364
1, 607, 974
76,911
9, 708, 210

13,026
50, 654
186, 557
8,869
1,157, 750

2,113

1,114

73,641,074

2,145
2,093
2,083
2,024
1,940
1,886
1,815
1,769
1,676
1,693

1,406
1,345
1,386
1,365
1,288
1,204
1,240
1,086
730
1,349

124,346,557
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

113,586

1
1

3
2
1

122, 738
1,423, 730
83, 937

4
2
1

3
10
1
4
11
13
2
39

74, 213
218,482

1
1

504,013
779,168
411, 778
45, 720
1,755,326

4

8,475, 076

953

36,379,405

46

13, 222, 001
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

673
678
642
659
652
682
575
683
946
344

19,892, 939
14, 958, 946
13,614,396
14,362,048
12,136,917
18,361,487
14,931,923
22,408,513
49,178,592
4,034,761

66
70
55

11 939

1

190, 283

Summary for
preceding years:1
1929_
1928
1927___
1926
1925_
1924
1923
1922
1921 _
1920

For footnotes see p. 259.




STATISTICS

249

OF INCOME

TABLE 17.-—Corporation returns for 1980 by States and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years-—Continued
MANUFACTURING: PRINTING, PUBLISHING, AND ALLIED INDUSTRIES

Returns showing net income
Total
number
States and Territories
of
returns

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 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 2
Total.
S u m m a r y for preceding years: i
1929-_
1928
_._.
1927
1926
1925
1924-.
1923__
1922
1921
1920

Number

Net income

71
5
31
49
517
118
164
26
102
137
101
23
31
1,226
269
177
67
130
105
73
161
525
359
295
35
409
45
87
14
31
350
19
2,784
98
47
731
126
133
690
49
53
53
105
280
49
29
137
226
73
304
17

37
4
14
29
251
65
95
9
48
69
52
9
19
622
159
122
47
65
60
41
107
270
168
197
17
192
22
61
7
18
195
12
1,282
42
27
389
87
65
377
32
19
32
49
158
29
17
79
114
48
157
12

$460,425
15,310
134,368
353,422
5,858, 535
2,193,255
2, 529, 747
354,424
1,594,440
244,835
197,595
47, 746
70,210
26,306,360
2,668, 723
2, 531,288
468,569 |
743,611 !
763,314
134,346
2, 537,576
6,064,845
9,193,769 !
3,999,002 :

11, 736

6,098

11,569
11,127
10,679
10,545
9,920
9,618
9,223
8,710
8,432
8,088

7,331
7,070
6,734
6,931
6,523
6,278
6,183
5,771
5,386
6,393

For footnotes see p. 259.




Tax

$48,015
698
5,468
37,506
623,225
249,530
285,408
39,855
157,638
16,508
10,411
3,547
4,095
2,972,612
287,676
272,124
43,475
75,822
80, G22
8,224
281,391
655,918
1,064,297
432,069
4,052
692,0C8
11,968
117,081
279
27, 388
345,052
650
4,342,098
35, 997
11,231
1,605, f 98

Returns showing no
net income

Number

Deficit

Number
of returns
showing
no income
dataInactive
corporations

38,427
3,327,195
189,387
24,397
20,207
45,251
288, 947
19,213
15,519
155,589
139, 783
60, 551
366,334
2,6C6

1
16
19
244
44
63
13
48
65
48
14
10
586
99
48
18
62
43
29
50
235
178
82
15
205
22
23
5
13
145
6
1,444
54
18
324
35
59
284
16
33
17
52
109
20
11
57
98
25
131
5

$318,259
(2)
90,591
80,419
1,925,444
100, 111
420,899
237,430
468,805
432,895
562,095
45,188
39,264
6,492,824
579,661
361,590
28,517
187,302
192,084
743,099
330,965
2,460,376
1,180,360
839,327
20,578
1,831,421
114,400
108, 567
(2)
52,863
786,995
18,058
20,090,587
199,049
14,568
5, 978,868
89,887
326,339
2, 805,856
276,279
162,733
47,398
1,386,152
394,480
114,197
39,0C8
232,705
269,326
117,889
757,587
44,373
13,876

176,136,515

19,640, 536

5,271

54,511,604

367

270,829,232
243,649,962
198,475,653
230, 506,969
180,908,952
175,972,060
165,947,105
184, 715,665
124,156, 590
163,159,986

28,017,
27,309,
25,123,
25,857,
23,375,
20,802,
19,428,
21,744,
27,183,
42,249,

3,839
3,703
3,629
3,614
3,397
3,340
3,040
2,939
3,046
1,695

47,748,712
34,103,796
34,787,995
31,006,312
29,504,531
28,454,818
23,627,284
23,0^0,486
26,679,985
13,709,458

399
354
316

62,969 •

6,102,917 ;
154,242 j
l,()87.8fO !
11,628
268,249
3,230,214
30,469
38,860,890
366,181
131', 293
14,222,231
971,268
433,692
28,459,885
1,651,623 i
224,203
234,069
452,418 :
2,697,839 :
195,883 !
167,803 !
1,400,870 i
1,345,439 !
576,870
3,282,874
46, 921

1
1
22
9
6
4
6
3
1
2
18
11
7
2
3
2
3
4
20
13
16
3
12
1
3
2
10
1
58
2
2
18
4
9
29
1
1
4
4
13
1
1
14

250

STATISTICS OF INCOME

TABLI: 17.-—Corporation returns for 1930 by States and Territories and by major

industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years-—-Continued
MANUFACTURING: CHEMICALS AND ALLIED PRODUCTS
Returns showing net income

Total
number
States and Territories
of
returns

Alabama
-Alaska
Arizona
Arkansas
California
Colorado
-Connecticut
Delaware
District of C o l u m b i a .
Florida
Georgia
Hawaii..
Idaho
Illinois
Indiana
Iowa
-•
Kansas
Kentucky _. _
Louisiana
Maine
—.
Maryland
M assachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey..N e w Mexico
N e w York
N o r t h Carolina
North Dakota..
Ohio
Oklahoma.
Oregon
Pennsylvania
R h o d e Island
South Carolina
South D a k o t a
Tennessee
Texas
Utah
V e r m o n t . __
.._
Virginia
Washington
West Virginia
Wisconsin
Wyoming
States grouped 2

Total.
S u m m a r y for preceding years: 1
1929
1928
1927
1926
_-_
1925
-.-.
1924
19231922__
1921 __
-.
1920-_

Net income

Tax

81

37

$354, 343

$30, 536

40

$521, 383

11
28
406
72
76
32
29
110
139
7
1
563
143
86
45

4
12
180
37
37
20
16
36
77
4

491,934
134,492
32, 329, 023
330, 245
1, 410, 777
42, 970, 141
136,712
718,801
860, 586
801,129

58, 252
11,571
3,819,172
34, 421
160,988
5,109, 589
12,996
77, 556
72, 871
91,064

206, 078
1,671,381
23, 673, 984
94, 091
486,843
767, 932
20,171
599, 574
871, 013

254
70
43
24
38
34
14
66
138
87
62
16
132

53, 906,156
6, 806, 026
820, 425
1,029,183
5, 559, 214
514, 670
111,789
5, 087, 769
9, 813, 359
20, 665, 234
2 301, 230
877, 640
6, 563, 931
90, 554
266, 88G

6,411,089
803, 938
91,739
119, 652
660. 937
55, 463
11,343
598,101
1,120,410
2, 453, 789
265,123
99, 946
759, 986
8, 666
23,157

6
15
203
28
35
10
13
63
59
2
1
292
68
37
21
31
51

91,930
9, 451, 425
(2)
227, 943, 298
821,104

9, 675
1, 093, 065
(2)
27,049,493
87,104

217
44
18
242
25
• 28
8
46
97
12
6
41
30
18
56
2

46, 313, 893
1, 673, 476
51, 799
27,991, 426
805,997
326, 396
17, 118
1, 659, 365
16, 648, 302
907, 884
84, 791
1,346,350
205, 006
719,888
1, 959, 295
(2)
106, 265

5,471,512
189, 710
3,6'
3, 276,164
88, 416
31, 095
570
184,790
1, 937, 057
108, 775
4, 353
123, 479
20, 463
83, 021
223, 997

7, 380

3,287

534, 077, 263

62,960, 658

3,727

175, 459, 039

3G6

7,505
7,501
7,229
7,286
6, 962
6,601
6,317
6,117
5,924
5,826

4,073
4,231
3,960
4,076
3,951
3, 640
3,472
3,512
2,502
3,047

911,512,070
98,124,032
848,126, 502
99, 001, 700
495, 857, 272
64, 766, 664
785,155,156 102,963, 663
623, 277,471
78, 393,092
466,184, 064
56, 649, 624
419, 583, 646
49, 426, 3'
461, 221, 420
54, 056,120
158, 217, 289
29, 597, 862
441, 369, 6C0 98,163, 376

2,998
2,820
2,892
3,210
3,011
2,961
2,845
2, 605
3,422
2,779

56, 976,431
59, 789, 254
110, 369, 015
69, 278,994
82, 352,169
76, 309,159
94,157, 796
66,158,378
132, 881, 065
96, 439, 756

434
450
377

37
127
361
204
120
31
311
19
53
4
14
367
1,526
90
8
451
145
50
567
51
57
10
114
280
19
9
86
92
38
136 |

For footnotes see p. 259.




Number

Returns showing no Number
net income
if returns
showing
10 income
dataInactive
NumDeficit
corber
porations

182
4
695
31

18

,

54
208
103
45
12
157
10
20
4
6
173
3
773
55
3
221
92
25
301
23
26
2
58
163
6
3
44
53
19
69

11,88'

()
15,186,477
501, 501
488, 858
8,515,146
338, 876
4, 289, 764
106,948
1,839,970
3, 299, 251
1, 357, 595
308, 383
780, 352
2, 047, 787
538, 817
95, 290
33, 096
149, 685
3, 253, 448
52, 935
43, 398, 667
779,092
30, 396
4, 526, 661
22, 837, 662
666, 694
17, 071, 397
178, 296
382,160
(2)
1, 529, 992
8, 406, 227
12, 871
11,116
1, 622, 058
334,107
1, 305, 728
255, 779
7,444
6,063

1
1
23
7
4
2
11
3
1

3
3
5
7
15
14
13
3
22
2
1

58
4
5
13
24
3
3
10
20
1

1
11
2

251

STATISTICS OF INCOME

TABLE 17.-—Corporation returns for 19S0 by States and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years'—Continued
MANUFACTURING: STONE, CLAY, AND GLASS PRODUCTS
Returns showing net income
Total
States and Territories number
of
returns

Alabama

_.

Net income

$207,157

36

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 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»
Total-

Number

13
19
226
54
71
13
15
45
67
3
14
339
153
72
41
58
30
16
68
170
163
107
18
136
14
32
3
12
293
6
645
57
9
401
33
46
497
12
28
18
76
92
21
66
91
77
94
149
5

249
16
5
146
13
17
188
2
7
10
30
31
12
24
37
39
40
59
4

4,724

1,805

4,816
4,852
4,682
4,606
4,454
4,356
4,201
3,890
3,681
3, 662

2,572
2,676
2,587
2,762
2,753
2,735
2,880
2, 459
1,998
2,661

7
93
25
28
5
5
8
25
2
6
112
65
34
20
24
9
6
33
68
43
49
6
54
8
11
2
7
100

Tax

.-

For footnotes see p. 259.

133873—32




17

163, 646, 396
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

Number

$22, 340

434
18, 297
2,421
36, 801
467, 957
4,168, 367
268, 029
2, 276, 572
9,397
150, 027
16, 613
162, 066
7,605
75, 261
114
14,155
494, 093
55,
077
2
2
()
()
7,552
70, 620
9, 778, 534 1,124, 287
324, 792
2, 857, 398
158, 588
1, 433, 901
66, 490
586, 539
80, 378
810, 694
484
20, 398
5,210
48, 892
115,556
1, 041, 473
195, 736
1, 803, 372
323, 705
2, 803, 501
151,175
1, 349, 930
6,774
576, 981
4, 908, 669
389
22, 088
9,092
95, 907
2
2
(
)
()
100
15, 563
319, 596
3, 659, 351
16, 668, 638 1, .
11, 597
120, 517
361
10, 318
929, 922
8, 050,196
10,109
100, 026
32,024
315, 540
2, 436,919
20, 947,130
2
()
5,526
51, 877
2,474
43,958
34,688
483, 512
168, 720
1,460, 260
22, 537
206, 647
13,938
179, 318
25, 283
285, 890
48,
836
499, 666
481,018
4,123, 927
16,
875
228,444
113
9,709
12,481
109, 546
92,811,519 10, 487, 213

Summary for preceding years: i
1929
1928
1927
1926
1925
1924
1923-..
1922
1921
1920

Returns showing no
net income

17, 267, 685
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

Deficit

Number
of returns
showing
no income
dataInactive
corporations

$298, 967

121
22
42
33
36
1
7
222
77
30
20
33
20

103
51
11
74

()
89, 577
3, 319, 658
154, 981
516, 346
131, 952
90, 429
397, 494
471,
972
(2)
36, 746
6, 232, 950
1, 347, 734
470, 802
177, 932
362, 648
180,339
337. 782
331, 859
3, 523, 776
947, 086
326, 397
82, 723
2, 210, 894
5, 528
145, 726

2,713

17, 853
2,808, 645
11, 868
8, 389, 637
365,416
11, 074
6, 969, 299
113,194
282, 718
8,116, 789
24,174
102, 717
26, 399
742,035
575,029
71, 759
331, 233
288, 990
574, 022
816, 740
470, 465
(2)
71, 808
53, 374,162

1,989
1,933
1,876
1,844
1,701
1,621
1,321
1,431
1, 683
1,001

33, 438, 647
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

185
5
379
41
4
250
14
24
291
10
17
8
44
57

1
3
12
7
1

1
5
11
8
1
1
1
1
4
6
17
7
1
8
1
2
1
8
1
17

5
18

255
243
219

252

STATISTICS OF INCOME

TABLE 17.—Corporation returns for 1930 by States and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years—Continued
MANUFACTURING: METAL AND ITS PRODUCTS
Returns showing ne1t income
Total
States and Territories number
of
returns

Alabama

__

98

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
States grouped 2
Total

Number

41

Net income

$2, 723,815

$257,868

_ ,._

Number

Deficit

Number
of returns
showing
no income
dataInactive
corporations

$2,353, 725

6

8
10
512
75
391
15
16
41
59
6
5
1,338
364
125
50
79
44
29
111
758
714
173
12
347
14
38
4
43
637
2
2,101
61
4
1,227
73
80
1,105
194
24
5
71
127
17
23
61
163
42
452
3

176, 274
157,874
9, 505,381
655,822
22, 698,337
1, 395,427
114, 626
234, 792
1,040,320
21,335
7,999
39,459, 737
18,321,127
2,166,469
780,076
2,247,456
728, 618
282,360
1, 701,372
18, 295, 557
51,218,595
2, 691,995
79,809
9,826, 265
60, 562
291,077
37,515
712,577
13,291,821

2
1
49
12
10
2

51

18
21
922
147
644
35
36
76
98
11
12
2,301
628
270
93
145
89
63
224
1,252
1,186
362
24
612
25
80
7
68
1,097
5
3,583
89
10
2,089
153
162
1,922
336
34
14
121
260
42
57
117
319
91
777
6

8
10
361
60
243
18
18
32
38
4
5
904
238
117
38
63
42
31
104
454
428
163
12
241
10
40
2
23
433
2
1,393
26
5
826
75
65
738
134
7
7
48
120
22
33
54
122
42
286
2

17,929
64,964
17, 308, 702
555, 244
11,689,833
1,909, 741
63, 209
73, 332
641, 461
304,991
14,096
103,002,460
11,158,993
6,905, 735
841, 890
1, 719,241
141,425
197,429
2,804, 788
31,015, 721
224, 756,383
5,253,462
44, 432
11, 069,183
35, 038
478,600

96
5, 579
1,979,218
52,137
1,346,406
225,193
3, 517
2,264
67, 553
35, 770
560
12,107, 612
1,174,934
796, 850
94,412
173,259
7,690
18, 708
312, 703
3, 599,222
25, 531,041
589,009
2,113
1, 271,328
669
45, 628

472, 667
44, 766,138

51,342
5,231,201

87,201

9,387

20, 831

8,188

1,003,019, 665

116,149,373

11,904

400,375,093

739

21,047
20, 695
20, 379
20, 054
21, 529
20,170
16, 240
15, 874
15, 536
15,131

12,864
12, 252
11, 412
11, 989
12, 760
11, 227
10,168
8,397
5,468
10,135

2,291, 766,869
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

236,493,687
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

7,292
7,479
8,227
8,065
8,769
8,943
6,072
7,477
10, 068
4,996

170,113,215
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

891
964
740

(2)

284,305,914
404, 645
55, 348
77,002,842
1,630, 053
719,697
109,843,053
3,489,441
28,211
53,954
1,377,222
2, 591,998
268, 573
857, 528
762,822
970, 779
1,088,523
37,450, 959

Summary for preceding years: 1
1929
1928
1927
1926
1925
1924
1923 .
1922
1921
1920

Tax

Returns showing no
net income

For footnotes see p. 259.




(2)

33, 551, 230
43,126
4,927
8,891,133
176,138
63, 237
12,823, 240
383,462
2,034
5,248
150,953
267,633
28,948
96,016
77,397
87, 709
121, 332
4,382, 341

(2)

67,946,315
812,683
19,474
59,359,211
1,091,288
528,536
45,902,251
5,273,197
145, 785
4,297
1,117, 281
1, 783,343
302,234
730, 706
465, 626
1,254, 726
1,021, 792
12,042, 761

2
3

1
1
2
59
26
28
5
3
3

a

9
40
44
26

24
1
2
1
2
27
1

89
2
1
36
5
17
79
8
3
2
2
13

3
1
2
34
7
39
1

18, 687

253

STATISTICS OF INCOME

TABLE 17.—Corporation returns for 1930 by States and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years-—Continued
MANUFACTURING NOT ELSEWHERE CLASSIFIED
Returns showing no j Number
net income
. of returns
! showing
no income
dataNumInactive
Deficit
ber
corporations

Returns showing net income
Total
State and Territories number
of
returns

Alabama
Alaska
Arizona
Arkansas
California
Colorado.
Connecticut-_-,
Delaware
District of ColumbiaFlorida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
MinnesotaMississippi
Missouri
Montana
Nebraska.
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
States grouped2

24

3
17
367
70
176
19
19
46
43
1
13
859
243
140
41
53
24
39
92
407
336
174
11
264
7
38
5
17
373
1
1,959
34
2
548
44
67
521
70
8
11
37
95
23
19
45
133
20
242
1

1925.
1924.
1923.
1922.
1921.
1920.

10

Net income

$75,901

Tax

$99,401

6,880
1
10
212
31
108
6

130,601
3,879,081
200,019
4,860,238
373,109
66,334
246,171
165,803

29,431
3,137,054
85,663
3, 984,575
260, 299
28,172
39,843
92,442

2,246
344,094
6,038
468, 868
29,444
51
986
6,967
()
890,318
219,418
45, 216
2,975
51,136
7,430
5,313
194,841
730, 254
254,131
117,509
2,040
134,226

5
133

()
8,188, 873
2,413,539
474, 285
50, 751
488, 793
64, 333
69,435
1,774,929
6,408,803
2,371,041
1,108, 795
23, 511
1, 297, 365
(2)
135, 783
31, 713
2,603, 996

13
1
210
13
20
212
17
5
5
14
29
10
6
17
40
5
75

46, 970,123
146, 959
(2)
5,454, 959
68, 063
121,290
13,923, 609
230,106
18, 595
3,025
154, 969
175,610
69, 936
48, 221
105. 268
104,376
77,409
2, 296,190

7,801

2,918

105, 216, 221

11, 755, 922

4,280

45,721,482
73,459
(2)
9,029,352
488,386
211, 260
6, 294,136
1,482,
304
(2)
1, 762
240, 654
564, 781
61, 506
324,062
458,329
337,687
256, 018
1,391, 599
(2)
10,134
134,442, 622

8,487
8,106
8,755
6,246
6.772
11,187
10, 825
10, 292
9,834

3,995
4,274
4,108
4,681
3, 676
3,926
6,664
5,981
4, 266
5, 935

188,335, 041
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

19, 267, 463
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

3,477
3,556
3,417
4,074
2,570
2, 846
4,523
4,844
6,026
3,899

82, 283, 859
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

TotalSummary for
preceding years: 1
1929
1928
1927

Number

For footnotes see p. 259.




114
20
55
12
11
19
19
2
358
94
55
12
22
6
15
41
165
90
66
3
103
2
20

8,188

11,187
2,892
279,444
5,462, 663
14,459
508,187
5,133
11,627
1, 621, 249
22, 267
16,055
14, 096
6.473
4,711
8,771
3,799
8,253
233, 270

20
19
1
6
463
128
61
24
26
13
17
49
218
216
90
8
135
4
17
3
11
221
1,098
18
1
312
21
35
273
48
2
3
20
54
5
12
23
62
14
142
1

47

I
'
I
j
j
j
;

18,447 I"
18,062,671 |
3,496,665 !
657,768 i
1,403,553 !
518,182 !
26,383 '
348, 532
684, 913
5, 323, 784
8,137, 976
757, 523
18,676
2, 335,104
16,630
298,806
970
359,079
15,009,292

2
1
41
19
13
1
1

5
38
21
24
5
5
5
7
2
24
30
18
26
1
1
2
1
19
1
93
3
26
10
12
36
5
1
3
3
12
8
1
5
31
1
25

603

797
657
581

254

STATISTICS OF INCOME

TABLE 17.-—Corporation teturns for 1930 by States and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years-—Continued
CONSTRUCTION
Returns showing net income
Total
States and Territories number
of
returns

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
Total..
Summary for
preceding years:l
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

_

Number

30
3
21
13
279
58
224
43
75
148
57
11
16
594
168
95
43

Net income

Deficit

140,425
38,241
326,491
1,017,719
452,859
272, 836
3,641
360,147
2,283
81,016
1,335
11,437
403,198
14,065
2, 695, 233
17, 900
5,046
505, 886
1, 353, 050
79,465
1, 745,827
31,800
2,759
32,018
53,954
478,818
17, 851
2,664
600,161
66,445
22,816
205,172
4,885

$408,155
35,902
174,795
34,409
5,643,177
340,848
1, 627,461
107,300
1, 555, 811
1,287,060
515,198
94, 626
104,764
7,505,102
1,145,223
282,164
429, 342
341,743
875, 735
160,736
1,099,814
4,100,684
3,414, 952
748,338
93,638
1, 788, 943
89,282
240,386
26,220
36,261
4,802, 361
29,946
22, 510,263
698,412
42,204
5,043,142
961,349
435, 627
5, 925, 574
423,864
40,063
673,654
2,276,772
236, 111
61,279
653, 636
1,070,16f
458,832
1,438,480
29,436

391
10
5
46
35
28
79
8
8
4
9
39
7
1
13
35
6
55
1

150, 547,626 - 15,210,037

9,674

82,487,933

1,490

7,1
7,117
6,281
6,695
5,637
4,47.*
4,400
4,373
4,320
2,950

70,066,143
71,369,108
59,417,399
53,621,248
43,345,993
42,010, 538
42,808, 544
52, 528, 63F
51, 507, 35:
28, 209, 39:

1,589
1,474
1,257

71
149
463
266
168
16
287
25
57
6
22
612
4
2,277
48
19
535
171
109
536
57
25
21
62
203
38
7
84
131
63
272
12

8,961
129,223
171,855
5,060,799
221,063
2,209,855
2,670,577
633, 601
697, 281
447,414
937, 673
408, 901
18,242,675
2,412,591
3,376, 743
1,172,047
1, 002,062
1, 469, 960
527, 780
2, 980, 513
9, 673,890
4,339,062
2, 671, 530
74, 901
3, 714,162
62,855
911,664
28,199
138,608
4, 824,106
135,021
28,032, 588
303,325
81,448
5,658,187
11,900, 790
999,073
16,753,647
476, 536
78, 826
321,891
607,037
4, 531,962
234,334
39,062
5,156,468
1,056,950
389,898
2,236,020
65,136

20,035

8,871

19, 947
18, 770
17,609
16, 77C
15,33S
13,171
12, 55:
ll,37i
10, 361
9,96C

10,462
10,179
10,071
10,075
9,701
8,701
8,151
6,997
6,041
7,010




$25, 581
62
10,049
15, 705
515,574
11,130
205, 721
301,208
33,491
42,070
31,113
110, 998
42,143
1, 971,830
243, 336
373, 287
130,970

Number

dumber
of returns
showing
10 income
data—
[nactive
corporations

57
2
19
7
359
55
202
21
63
199
68
13
9
772
161
60
33
88
94
55
128
469
365
126
18
275
22
33
7
8
662
5
2,684
90
17
625
104
93
524
72
35
15
81
232
33
11
92
143
64
297
7

5
49
21
687
131
449
66
148
416
131
24
30
1,441
365
178
81
188
200
136
305
959
697
338
40
613
54
95
17
30
1,365
9
5,352
148
41
1,206
310
230
1,139
137
68
40
152
474
78
19
189
309
133
624
20

For footnotes see p. 259.

Tax

Returns showing no
net income

178,375,818
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

16, 518, 914
17,175,226
20,078, 238
19,146,036
17, 580,920
13,911,67f
11,438,83c
9, 652, 388
13, 594, 88C
33,179,

11
9
1
49
18
23
2
10

5
75
36
23
5
11
18
10
28
27
66
44
6
51
5
4
91

255

STATISTICS OF INCOME

TABLE 17.-—Corporation returns for 1980 by States and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years—Continued
TRANSPORTATION AND OTHER PUBLIC UTILITIES
Returns showing net income
Total
States and Territories number
of
returns

Alabama
Alaska
Arizona
Arkansas
California
_
Colorado
_._
Connecticut
Delaware
District of ColumbiaFlorida
_
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..-.
TotalSummary for
preced'
ing years: 1
1929
_
1928
_.
1927
1926
1925
1924
1923
1922
_
1921
-_1920

227
28
93
246
994
266
304
67
98
302
285
43
114
1,308
582
706
386
313
391
341
262
730

Number

Net income

Tax

72, 512
4, 310, 390
12, 389
54, 775,045
1,131,165
6,030
3, 734, 754
2, 087, 726
275, 231
15, 279,410
477,129
53, 559
35, 036
676,867
1,950,470
167, 458
35, 473
9,251,312
187, 050
116,420
201, 283
9,145

33
562 !
241
224
133
119
161
95
89
333
219
136
68
257
58
88
25
30
329
26
1,609
172
97
424
270
209
529
51
94
66
138
564
52
25
160
306
85
245
19

156,573,241

9,522

333, 528,435

2,031

7,994
7,422
6,982
9,656
8,751
7,866
6,844
6,821
7,274
7,677

190, 691,867
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

2,343
2,358
2,075

$43,613
8,024
38, 564
158, 579
9,854,646
1,053,056
3,229,104
1,368,641
1, 612, 789
354, 002
425,108
511,150
145, 226
14, 310, 570
404, 099
563,994
6,901,488
1, 067, 264
389, 365
1, 095,451
3, 588, 204
6, 572, 350
3, 017, 572
1, 890,124
86, 592
2, 543, 421
27, 543
458,202

723
60
23, 662

12,109

1,334,228,875

23, 951
23,662
22,912
25,100
23,613
22, 431
21,113
20, 511
19,105
20, 599

13, 614
13, 882
13, 855
15,444
14, 862
14, 565
14, 269
13,690
11,831
12,922

2, 092, 654, 007 222, 483, 396
1, 813, 087, 549 211,681,433
1, 588,880,061 210, 877,896
1, 723,398,621 228, 662,641
1, 468, 692, 774 186,313,840
1,232,012,201 148, 278,140
1, 257,409,896 150,998, 913
979, 263, 568 119,480, 757
821,871,454 101, 021, 765
829,130,927 98,623,106




Deficit

12
1
16
14
103
44
18
8
5
49
13

$645, 214
106,120
409, 729
1, 529,938
83,052, 555
8,975,659
27, 209, 522
13, 048, 027
13, 529, 344
3, 299,975
3, 831,160
4, 306,941
1, 302, 594
123, 053,858
3, 939,158
5,118,009
58, 293, 855
9,110,407
4, 564, 006
9,510,073
30,122, 794
55, 508, 836
25, 617, 793
16,137, 492
922, 527
21, 725,166
317, 099
4, 030, 311
97,043
693,623
36, 800, 287
191,665
461,863,189
9,651,929
113, 505
31, 957, 354
18, 078, 924
2, 562, 642
129, 356, 880
4, 083, 553
581,940
441, 413
5, 902, 741
17, 773,934
1, 502, 022
357, 594
77, 342,008
2, 246, 668
1,198, 665
2, 093, 973
119,161

For footnotes see p. 259.

Number

Number
of returns
showing
no income
dataInactive
corporations

$2, 074, 554
74,928
1,918,202
835,005
24,118, 737
1,168, 239
1, 037, 387
1,514,416
1, 895, 484
5, 217, 728
946, 918
53,126
105, 659
44, 383, 074
3, 020, 394
1, 798, 913
1,662,650
2,175, 744
9, 667, 398
560,146
1, 688,466
49,657, 572
14, 289, 788
10, 551, 832
299, 630
9,193, 524
317,123
918, 643
151,938
257, 420
4,805,039
271, 399
63, 517,097
762, 096
152,034
11, 288,926
3, 235,070
8, 502,662
14,104, 991
712,958
489,349
108,154
604, 349
11,148,450
1,450, 358
126, 378
15, 726,199
3,045,029
439,993
893, 280
589, 987

137
18
41
131
452
122
177
33
43
127
174
34
58
640
289
372
236
155
209
213
139
364
225
262
124
309
66
164
17
63
404
35
1,878
168
77
473
195
201
884
55
101
136
173
689
63
49
160
417
133
389
35

492
440
210
623
140
267
45
96
778
71
3,703
378
205
933
500
475
1,561
115
230
223
339
1,338
137
80
368

Returns showing no
net income

78
9
36
101
439
100
109
26
50
126

23
106
52
110
17
39
21
33
34
33
48
42
18
57
16
15
3
3
45
10
216
38
31
36
35
65
148
9
35
21
28
85
22
6
48
85
20

256

STATISTICS OF INCOME

TABLE 17.-—Corporation returns for 1930 by States and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years—Continued
TRADE
Returns showing no
net income

Returns showing net income

Total
number
States and Territories
of
returns

Alabama
Alaska.Arizona
Arkansas
CaliforniaColorado
Connecticut
Delaware
District of ColumbiaFlorida
Georgia
Hawaii
Idaho
Illinois.Indiana.Iowa__
Kansas
Kentucky
Louisiana
Maine__
--Maryland
Massachusetts
Michigan
Minnesota.
Mississippi
Missouri-Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
_.
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas-.
Utah
Vermont-Virginia
•
Washington
West Virginia
Wisconsin
Wyoming
TotalSummary for preceding years: *
1929__19281927
1926
1925
1924
19231922-.
1921
1920

Number

Net income

Number

Tax

Deficit

Number
of returns
showing
no income
data—
Inactive
corporations

1,328
43
407
828
4,623
1,779
2, 356
297
659
2,582
1,876
233
595
9,125
3,173
2,567
1,726
1,557
1,951
1,176
1,339
6,310
4,251
3,259
946
4,590
1,017
1,596
200
383
4,744
334
25,212
2,223
1,389
7,012
1,779
1,594
6,102
800
1,405
1,075
1,632
4,557
820
337
2,185
2,985
1,311
4,126
375

479
32
178
319
2,023
893
1,054
158
354
1,134
823
130
338
3,972
1,344
1,438
902
779
889
652
674
2,612
1,554
1,807
387
2,049
540
935
102
182
2,277
182
10, 702
737
615
2,669
787
737
2,570
339
498
585
736
1,926
432
165
1,056
1,300
661
1,796
238

$125,823
816
$1,801,253
11
175,689
10, 596
1,019,291
208
81, 025
1,165,115
501
67,245
35,165, 307
3, 578, 605 2,509
4, 510,199
832
333,199
8,408,083 j
1,264
739, 602
2,160.998 !
131
225,361
294
5, 666,678
598,280
4,286, 407
1,337
251, 730
3, 374, 618
1,035
232,080
2, 524, 797
101
271, 586
1, 333, 577
238
84, 866
56,254,853
4,969
5,618,079
7, 636, 336
1, 725
643,910
8,278, 591
1,014
678, 976
4,771,170
800
376, 506
4, 360, 666
746
348. 383
5,126,122
1,021
391, 111
2,916,436
478
209,532
47,647, 729
620
5.541,800
3, 586
28,861,981
2, 874,149
24,253,973
2, 565
2, 560,901
17, 220, 779
1, 334
1,643,431
1,153, 009
537
64,922
22,947, 520
2,432
2,277,239
1,823, 239
449
101,201
7, 562, 221
627
689, 391
4,410, 396
90
500, 524
808, 744
191
57, 330
14,416, 297
1, 209, 775 2,388
996,204
146
75,045
175,379,119
18, 621, 612 14,003
3,060,944
1,435
229, 946
1,327,633
692
49, 475
31,867, 611
4,244
3,179, 738
4, 273,810
938
344, 241
4,432,353
792
381,465
38,433, 055
3, 950, 956 3,349
3, 563,834
351, 550 , 437
1, 202, 766
877
65,279
2,053,284
464
122,136
5, 776, 428
862
520,911
14, 044, 415
1,224,828 ' 2, 525
2,185,429
374
164,255
1, 262,896
167
109,086
6, 750, 338
1,082
562,492
6, 537, 361
505,065 ! 1,554
4,164, 466
624
336,865 '
10, 786,838
2,210
930,210
956, 219
122
53, 467

$6,858, 828
35,898
1,746, 529
4,606, 524
31,247,024
4,983, 001
9, 423, 222
3,293,259
2, 458, 769
9, 788,940
8,645.386
1,105, 067
1,105, 092
61,044,939
14,874, 215
5, 395, 431
5,285,705
6, 022,405
10,232, 736
2,466,676
6,129, 718
41, 396, 757
35,236,313
13,408, 601
4,230, 014
25,163,352
2, 302, 370
3, 880, 798
479,335
830,131
21, 602,574
884,526
205, 585,983
8,098, 619
2,206,530
38, 993, 590
7, 510, 719
4,513,634
39, 305,036
4,441,800
3,136,168
1,646, 464
11,282, 691
27,919,324
3,443, 529
1, 668,431
6,214,384
9.836, 291
3,993,265
12,234,207
499, 730

21
8
91
54
38
8
11
111
18
2
19
184
104
115
24
32
41
46
45
112
132
118
22
109
28
34
8
10
79
6
507
51
82
99
54
65
183
24
30
26
34
106
14
5
47
131
26
120
15

134, 769

59, 741

651,097,077

71, 746

738,694, 530

3,282

132, 660
129, 766
122,360
112, 705
109, 588
105,323
100, 646
95,683
88,179
78,885

78, 606
79, 745
74,747
71,403
71, 910
68,112
68.186
59, 791
42,809
52, 278

1,149, 235, 277
1,246. 862,101
1,156,870,205
1,165, 557, 562
1,254, 045, 996
1,198. 585, 578
1,197; 926, 069
1,014,012,731
571, 945,297
911,173,330

107,148, 648 I 50, 483
126, 332,363 46, 602
137,351, 547 44,931
140, 522,646 41, 302
145, 349,645 37, 678
120,648, 795 37,211
128, 536,444 32,460
107, 041,608 35, 892
96, 742,515 45, 370
192, 612,920 | 26, 607

419,398, 227
355, 514, 371
362,339,344
330, 998, 059
287, 506,146
296, 516,827
264, 797,443
318, 693, 358
626,828,343
339,482,009

3,571
3,419
2,682

64,165, 780

33

I

For footnotes see p. 259.




257

STATISTICS OF INCOME

TABLE 17.-—Corporation returns for 1930 by States and Territories and by major
industrial groups, showing for returns^ with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years—Continued
SERVICE: PROFESSIONAL, AMUSEMENTS, HOTELS, ETC.
Returns showing net income

Total
States and Territories number
of
returns Number

Alabama
Alaska..
Arizona
-Arkansas.._
California
Colorado
Connecticut
Delaware
District of Columbia.
Florida
Georgia
Hawaii
IdahoIllinois-.
_
,
Indiana
--.
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
...
Montana
-_.
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
Now York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
...
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah-.Vermont
Virginia
Washington
West Virginia
Wisconsin
WyomingTotal

Net income

Tax

76
975
244
282
45
162
357
183
26
62
1,737
376
174
99
202
159
137
187
931
629
280
73
629
109
138
25
57
746
33
4,586
285
91
1, 059
214
291
931
90
103
62
205
597
94
33
268
510
124
549
31

23, 704, 753

19, 472

179, 229, 587

3,851

29, 632, 299
25, 501, 395
28, 625, 757
31, 040, 096
28,466, 993
22,130,913
20, 376,829
16, 262, 319
19, 269, 098

15, 737
14, 518
12, 859
14, 502
12,410
10,825
9,' 632
9,651
8 409

3,675
3,303
3,047

31, 547,536

5! 576

154, 214,608
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

18, 741

234,227,150

20, 230
19,008
18,287
17, 755
16, 571
15,495
15,' 482
13,494
] 0, 694
11,914

314, 426, 200
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

42, 064

39, 642
36,829
34,193
32, 257
28,981
26, 320
25^ 114
23,145
19,103
17, 490

Deficit

39
12
199
115
51
20
24
105
15
1
44
311
91
72
35
70
27
39
57
118
88
47
12
119
24
19
7
4
99
7
497
81
28
109
92
113
152
29
29
43
45
154
35
8
94
247
37
161
7

$31,743
1,453
31, 780
19,302
1, 346,667
72, 043
216,591
.194, 775
124, 394
65, 066
138, 510
71, 512
8,619
2, 311, 342
126, 576
76, 032
39, 205
66,424
67, 388
51,296
186,719
739, 392
514, 726
169, 042
9,583
353, 707
51, 315
42, 533
30,259
4,922
400,234
11,624
12, 579, 700
77, 398
1,983
631, 379
227, 484
42, 893
1, 7.11,288
33, 941
23, 524
12,811
83,925
213, 006
70, 915
6, 617
113,390
111,118
64,681
119,496
4,430

143
5
86
78
946
269
374
76
195
308
180
21
90
1,557
384
311
140
248
181
163
247
762
470
372
66
595
126
194
32
60
765
57
3,995
120
67
884
302
304
776
86
72
142
213
639
111
46
281
530
176
432
64

Number

136
7

73

Summary for prcced
ing years: 1
1929
1928-.
1927
1926
1925
1924
1923
1922
1921
1920--

-..
-

For footnotes see p. 259.




Number
of returns
showing
no income
dataInactive
corporations

$761,662
19, 027
711, 759
492,402
14,941, 675
888,154
1,271,282
1, 067,735
1,450,224
6,152, 695
1,464,877
264,856
126, 709
20,336, 691
2, 667, 897
581,374
364,174
972, 404
1, 347,566
655,147
1, 517, 479
7, 032,856
10,964, 275
1, 096, 968
638,937
4,124, 048
392, 970
474,606
166, 052
233, 026
5, 449,679
80, 413
58, 662,415
1, 524, 772
109, 574
6, 650,290
1, 038,493
1, 070,897
9, 202, 253
623, 289
241, 673
136,230
1, 201,150
3,036, 565
585, 538
106, 653
993,488
2,115, 292
641,333
2,442,151
137, 912

$463, 754
23,301
409,208
265, 789
13,264, 879
957, 284
2, 365, 040
1, 780, 062
1,487,484
1, 259, 545
1, 426, 345
615,917
194,188
22, 771,607
1, 635, 661
1,092,804
589, 834
927, 363
998, 895
697,472
2, 096, 563
7,617, 226
5,107, 313
2, 006, 311
192, 490
4, 022,118
591, 648
649,815
335, 889
139, 270
4, 743,666
188, 375
114,469, 573
839, 701
68, 215
7,097,150
2, 314, 684
751,935
16, 062, 662
443, 301
306, 581
267,102
1, 080,835
2, 892, 660
765, 928
139,490
1,357, 642
1,737,859
846,182
1, 740, 980
127, 554

298
12
198
166
2,120
628
707
141
381
770
378
48
196
3,605
851
557
274
520
367
339
491
1,811
1,187
699
151
1,343
259
351
64
121
1,610
97
9,078
486
186
2,052
608
708
1,859
205
204
247
463
1,390
240
87
643
1,287
337
1,142
102

Returns showing no
net income

19

258

STATISTICS OF INCOME

TABLE 17.—Corporation returns for 1930 by States and Territories and by major
industrial groups, showing for returns^ with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years-—Continued
FINANCE: BANKING, INSURANCE, REAL ESTATE AND HOLDING COMPANIES,
STOCK AND BOND BROKERS, ETC.
Returns showing net income
Total
number
States and Territories
of
returns

Alabama.Alaska
Arizona.Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia_
FloridaGeorgia
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-

Number

Net income

1,467
24
441
735
7,250
1,885
1,994
922
601
4,654
1,582
236
460
6,256
3,380
2,991
1,821
1,367
1,798
801
1,873
3,651
4,525
3,559
678
5,499
775
1,666
186
320
8,742
257
42, 599
1,532
1,285
6,432
1,512
1,664
5,421
724
965
1,056
1,301
3,797
724
208
2,176
3,273
1,340
4,492
285

863
129
247
2,994
1,871
1,562
1,095
833
902
461
916
1,774
2,138
1,680
259
2,732
403
993
89
204
3,866
135
19,300
502
301
3,063
776
702
2,864
420
306
450
728
1,853
441
142
1,051
1,587
737
2,217
161

153,182

72,102

1, 064, 815,

550

150,588
145, 433
137,425
130, 433
115, 947
104, 761
96, 772
91,105
82,858
78, 902

80,260
80, 315
78,100
76, 819
73,246
67,089
62, 654
58, 646
54,122
55, 484

2,197, 539, 363
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

613
15
199
374
3,281
942
1,073
429
298

1,131

$3, 029, 306
77, 307
1, 307,404
1, 490,353
63,813,136
5, 033, 487
19, 864, 552
43,194, 710
5, 447,989
6,191,157
6, 215, 673
2,166,179
580,881
75, 733, 632
13, 676, 524
7, 278, 464
3, 781, 691
5, 755, 337
5, 692,939
3, 420, 945
11,115, 053
44, 595, 268
52,000,111
12, 094, 235
810, 048
21, 500,984
1, 218, 245
4, 383, 810
466, 249
2, 666, 248
58,939,846
474, 375
387, 471, 517
3,196,119
779, 911
33, 088,164
5, 491, 508
2, 464, 747
75, 279, 237
4, 739,848
899,143
1, 061, 791
5, 424,791
15,101, 716
2, 755, 516
748, 223
8, 457, 837
8, 376, 307
4, 507,809
20, 252, 924
702, 304

Tax

Returns showing no
net income
Number

Deficit

Number
of returns
showing
no income
data—
Inactive
corporations

$3, 995, 084
39, 690
1,191, 092
7, 289, 002
66,170,104
6, 238, 880
18, 597, 033
30,981, 898
6, 247, 268
29, 583, 767
9, 079, 297
819, 244
857, 346
135, 625, 007
10, 638, 976
11, 564, 774
4, 949, 315
50, 970, 630
13, 319, 376
3, 465, 354
100, 620, 315
42, 234, 771
16, 236, 890
1, 968,140
20, 902, 535
2, 080,954
6, 496, 729
2, 545, 305
955, 563
113, 538, 382
261, 669
566,882,431
7, 259, 962
1, 393, 770
54, 715, 038
6, 765, 628
7, 214,855
57, 337, 725
22,967, 969
2, 958, 490
680, 201
15, 608, 474
24, 362, 986
1, 525, 041
438, 884
5, 157, 981
14, 936, 239
3, 054, 928
20, 370, 973
311, 465

193
1
88
61
563
238
122
74
55
1,626
104
10
44
454
314
494
181
102
219
70
216
201
391
416
110
637
67
159
19
9
868
41
3,966
238
573
398
143
273
427
48
141
352
114
292
56
5
272
430
129
566
33

109, 455,106

64, 477 1, 566, 677 299

16, 603

222, 403,102
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

53, 677 , 008, 827, 430
48, 824 566,198, 998
44, 582 566,176, 909
53, 614 528, 032, 344
42, 701 456, 219, 056
37, 672 460, 596, 529
34,118 410, 813,152
32, 459 397, 660, 887
28, 736 363,165, 913
23, 418 293,936,196

16, 651
16, 294
14, 743

$232, 727
6,039
113,404
105, 391
6, 800,629
405, 640
1,983, 042
5, 041, 932 |
561, 673
538, 637
549, 237
229, 534
20, 533
8,165, 200
1, 221, 341
507, 259
204,132
507, 034
465, 619
323, 287
1, 077, 631
4, 914, 085
5, 652,104
1, 060, 035
48, 052
1, 977, 947
70, 675
316, 020
38,193
271, 786
5,801, 265
27,193
41, 382, 210
290, 703
44, 050
3,185, 537
432, 530
170,671
8, 230, 796
466,054
64, 698
41, 551
491, 324
1, 337, 794
228, 425
54, 651
765, 984
666, 061
354, 444
1, 962, 404
47, 943

661
8
154
300
3,406
705
799
419
248
1,897
615
97
169
2,808
1,195
935
545
432
677
270
741
1,676
1,996
1,463
309
2,130
305
514
78
107
4,008
81
19, 333
792
411
2,971
593
689
2,130
256
518
254
459
1,652
227
61
853
1,256
474
1,709
91

Summary for preceding years: *
1929
1928
1927
1926
1925
1924
1923-.
1922
1921
1920.

For footnotes see p. 259.




259

STATISTICS OF INCOME

TABLE 17.-—Corporation returns for 1930 by States and Territories and by major
industrial groups, showing for returns with net income and no net income the
number of returns, net income or deficit, and tax; number of returns for inactive
corporations; also grand totals for prior years-—Continued
N A T U R E OF BUSINESS NOT GIVEN
Returns showing no
net income

Returns showing net income
Total
States and Territories number
of
returns

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 Jersev
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 •
Total
Summary for preceding vears* *
1929
1928
1927
1926
1925
1924
1923
1922
1921
1920

_ _

Number

133
3
126
63
1,197
446
231
132
110
1,027
117
18
92
1,627
473
532
113
261
294
182
272
617
756
705
73
849
134
120
37
44
624
86
3,083
223
175
674
429
641
1,354
121
107
144
177
487
160
23
205
816
172
765
80

3

7
57
17
13
9
16
27
12
15
29
20
31
2
18
10
6
1
6
55
2
217
8
4
62
16
19
48
9
3
14
13
18
12
4
16
20
13
31
4

21,330

17,247
16,597
18,693
14,871
13,544
28,439
26,250
30,283
27,780
31,760

1
6
63
10
14
9
4
31
15

Net income

Number

Tax

$2,547
6,559
116,579
21,555
11,093
5,825
6,359
40,041
18,245
8,871
54,946
21,274
10,040
9,301
17,830
25,150
6,924
61,629
89,222
20,155
32,086
27,111
4,528
6,639
2,859
112,062

$3,460
1,918
273
72

386

468
34
6,064
5,011
486
1,422

4,792

(2)

Deficit

12

$53,722

7
8
134
27
18
18
8
39
22
4
4
123
25
21
17
20
31
14
29
95
77
50
13
62
6
15
5
6
62
5
342
37
9
111
24
25
95
18
17
5
16
52

56,186
92,451
579,365
75,331
78,349
140,873
52,311
907,071
62,623
1,326
220,641
63,583
70,856
41,802
11,795
115,169
4,037,938
89,251
656,380
273,934
66,165
33,451
356,667
5,253
43,899
6,106
12,414
155,954
2,283
1,223,961
206,846
11,031
281,250
82,800
84,072
488,095
42,754
36,608
6,121
122,809
428,850
10,970
7,779
427,286
143,488
103,339
208,396

Number
of returns
showing
no income
dataInactive
corporations
118
3
118
49
1,000
409
199
105
98
957
80
14
81
1,447
431
498
87
225
236
156
228
493
659
624
58
769
118
99
31
32
507
79
2,524
178
162
501
389
597
1,211
94
87
125
148
417
141
15
166
751
136
668
74

702,325
6,614
2, 742
53,099
14,076
19,549
81,639
7,376
3,205
9,690
33,135
22, 333
8,240
4,268
24 310
17,536
10,949
15,398
2,603
6,934

58,173
19

1,040

1,785,511

87,567

1,898

12,303,456

18,392

1,152
960
1,492
840

2,311,539
3,940,239
4,143,177
2,603,704

94,395
309,174
348,188
220,101.

1,748
1,350
1,731
14,031
13,544
26,439
26,250
30,271
27,780
29,803

8,703,375
6,919, 745
9,398,014
6,286,912
1,956,113
73,332
803,110
271,806
16,761
76,773,273

14,347
14,287
15,470

12

1 172

1,957

13,122,256

100
196
2,851

1, 753

...
73

4
23
45
23
66
2

23,852

341,959

1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations
are summarized on pp. 322-325.
2
States grouped to conceal identity of taxpayer.




TABLE 18.—Corporation returns for 1980 by nei income and deficit classes and by major industrial groups, showing number of returns, net
income and deficit

^
§

[For text defining items and describing returns included, see pp. 1-4]
Manufacturing
Net income and
deficit classes

Aggregate

Agriculture and related industries

Mining and quarrying

products, bevTotal manufacturing Food
erages, and tobacco

Textiles and their
products

Leather and its
manufactures

(Thousands of dollars)
Number

Amount

Number

Number

Amount

Amount

Number

Amount

Number

Amount

Number

Amount

Number

Amount

RETURNS SHOWING 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 x
Classes grouped ..
Total




71, 322
$29,630, 512
37, 881
55, 738, 241
32, 798
82,605,299
14, 732
50, 568, 680
8,367
37,487, 774
19, 760
139,686,963
8,955
109, 550,914
5,392
93, 270, 697
3,992
89,664, 085
7,372
262,844,152
4,905
341, 577, 550
3,260
499,648, 006
1,259
438, 512, 275
689
481, 838, 374
576 1,177,947,991
160 2, 538, 241,197

1,367
648
518
184
115
236
101
75
38
89
59
36
5
3

221,420 6,428, 812,710

3,475

$522,941
956,124
1, 309,753
629,897
515,414
1, 653,177
1,208,015
1,314, 863
856,017
3,184, 730
4,118,963
5,176, 589
1, 980,423
0)
()
17,057, 501
40,484,407

1,449
696
532
254
162
397
221
136
123
255
203
154
64
23

$548, 586
1, 037,928
1, 340,568
867, 850
721,143
2,856,656
2, 737, 390
2, 342, 027
2, 747,933
9, 053,142
14, 251,441
23, 028, 927
23,192, 032
15,704,007
41,064,128
52,624,686

10,212
$4, 334, 533 2,006
$861, 072 1,656
5,462
1, 608,909
864
8, 021, 223 1,093
5,343
2,687, 735
818
13,491, 029 1,069
1,846, 394
412
2,661
9,131, 253
539
1,447,823
249
1,634
7, 318, 521
322
5,884,408
555
4,120
29, 292,801
829
260
26, 542, 279
487
5, 993,161
2,166
165
24, 322,035
281
4,855,951
1,401
125
5, 395, 780
1,133
25,446, 098
240
201
81, 499, 594
491
17,648, 478
2,256
199
124, 946, 379
338 23, 232, 505
1,783
118
200, 041, 371
202 31, 739,889
1,297
34
190,809,904
77 27, 412, 517
546
14
217, 798, 278
54 37,975, 740
309
7
242
501,853,166
46 106, 214,424
1
18 305,434, 295
76 1, 292,659, 606

0)
0)

224
123
128
67
35
88
50
35
26
36
41
22
11
3
4
1

105,610,197

894

$713, 557
1, 282,106
2, 068,244
1,408,185
1,107,330
3,934, 024
3,166, 710
2,870,978
2, 806, 524
7, 278,102
14, 029, 570
18, 296,421
11,067,615
9, 254, 500

2,757, 508,070

8,092 580,239,081

5,678

0)
0)

7, 245, 222
16, 391, 745

26, 326, 331

4,700 194,118, 444 40,641

$101,118
180, 214
318,334
234,627
154,934
642, 243
594,166
607, 282
583, 310
1, 285, 744
2, 947, 702
3,338,194
4, 065,678

ii
O
GO

3
o

o

RETURNS SHOWING NO N E T I N C O M E
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
^OOunder 1,000
1,000 under 5,000- .__
5,000 and over l
Classes grouped . . Total

67, 541
32,805
22,404
16, 593
12, 325
34, 208
15,658
8,882
5, 777
12, 341
6,680
4,002
1,244
630
483
43

$26, 344,180
48,146, 068
55, 563, 730
57, 657, 368
55, 378,624
243, 935,400
191, 881,053
153, 646,940
129, 329, 364
431,924, 078
463,450, 002
612, 509, 628
430,634,319
437,108, 089
949, 651, 994
590,434, 017

$661, 264
1, 241, 511
1, 414, 293
1, 468, 591
1,439, 362
7,196,810
5, 741, 241
4, 290,584
3, 802, 226
12,787,452
13, 517,487
12, 643,086
7, 708,852
5,511,819
6, 945,123

2,168
713
497
421
306
976
567
362
243
571
354
230
69
29
24
3

$657,882
1, 026,936
1, 219,439
1, 467, 666
1, 375, 045
7, 031,125
7,011,607
6, 288, 673
5, 427, 780
20, 095, 759
24.411,807
35,192, 250
23, 262, 262
21, 343, 292
52, 358, 323
30, 289, 596

9,466
5,914
4,266
3,413
2,667
7,954
4,101
2, 468
1, 661
4,034
2, 416
1,540
511
253
183
16

$4, 083,114
8,835, 201
10,642, 555
11,865,570
11, 969, 676
56,958,186
50, 526,462
42,865,820
37, 280, 774
142, 573,151
169,167, 569
236, 720, 353
176, 287, 906
171, 657,123
348, 381, 642
160, 029, 369

1,552
912
621
447
381
971
447
281
181
348
186
115
43
20
20

$628,415
1, 345, 771
1, 548, 632
1, 559, 059
1, 717, 731
6,891.462
5, 529,199
4,871, 704
4, 036, 398
12, 207, 940
12,874,142
17,176,651
14, 967,174
13, 710, 777
36, 087, 326

1,343
910
670
560
422
1,290
705
439
332
822
578
424
143
66
48
1

$630,990
1, 346, 091
1,659, 370
1, 935,678
1,894,180
9, 285, 054
8,853,844
7,675, 514
7,411,691
29, 319, 301
41, 092, 238
65, 200, 886
51,184, 291
45, 080, 910

0)
0)

185
156
116
88
69
211
136
91
63
182
119
47
30
12
10

$84,453
236,907
286,494
304,612
311,646
1, 534, 008
1, 699,658
1, 562,983
1, 390, 545
6, 575,081
8, 383, 619
6, 562, 089
9, 775, 390
8, 792,880
16, 624,103

1,515

64,124,468

97,119,488
241,616

4, 877, 594, 854

Returns showing no
income data—inactive corporations. 55, 700
Grand t o t a l N e t income
less deficit.... 518,736

For footnotes see p. 265.




1,697
839
569
427
323
1,015
465
247
170
366
195
85
22
7
4

6,431

86, 369, 701

7,533

238, 459, 442

50, 863

1,639, 844, 471

6, 525

135,152, 381

8,753

369,689, 526

O
5,402

1 055

1, 551, 217,856

10,961

2 45,885,294

17,635

635

3, 594

2

44, 340,998

95, 098

1,117,663,599

15, 252

445,086, 700

14,692

GO

52

261

2 264, 079, 329

2,461

2 25,433,955

3
o
o

to

TABLE 18.—Corporation returns for 1930 by net income and deficit classes and by major industrial groups, showing number of returns, net
income and

to

deficit—Continued
Manufacturing—Continued

Net income and deficit
classes

Rubber products

Forest products

Paper, pulp, and
products

Printing, publishing,
and allied industries

Chemicals and allied
products

Number

Number

Number

Stone, clay, and
glass products

Metal and its
products

(Thousands of dollars)
Number

Amount

Number

Amount

Amount

Amount

Amount

Number

Amount

Number

Amount

RETURNS SHOWING 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 l
Total




. .

52
26
32
12
7
25
9
10
5
16
9
7
3
1

$21, 590
36, 925
77,119
40, 458
30 893
193,288
106, 345
168, 646
111,113
479,109
1, 206, 429
1, 412, 958
2, 390, 605
0)
0)

227

12, 241, 510

592
343
327
168
92
261
127
72
61
137
82
56
20
2

$251,490
506, 590
830, 948
575,571
406 941
1, 827,152
1, 608, 531
1, 276, 771
1, 369,039
4,807,120
5, 924,036
8, 529, 254
6, 682, 576
1,168,493

169
115
114
62
55
117
66
67
43
93
73
76
33
19
12

$76,145
172, 472
287, 773
215, 841
248,142
834, 241
808,666
1,183, 990
945,620
3,448, 353
4, 785, 227
12,044,861
11, 592, 658
13, 907, 924
23,089,161

1,692
909
881
420
237
607
290
172
152
270
206
156
53
25
26
2

$740, 068
1,317,093
2, 220, 601
1, 443,018
1, 053, 634
4, 300, 747
3,538,748
2, 990, 779
3, 403, 541
9, 865, 370
14,493,130
23, 388, 557
17,912,303
16, 832, 382
42, 999,848
29, 636, 726

856
355
364
158
131
305
152
132
100
211
177
148
81
57
38
22

$312, 539
527, 085
915,752
540,119
586, 488
2,181, 288
1, 886, 266
2, 299, 394
2, 244, 720
7, 660,498
12, 628, 347
23,424, 941
28, 412, 242
40, 509, 659
86, 708,040
323, 239,885

413
257
225
121
71
183
116
73
54
95
79
46
31
19
20
2

$181,835
374, 321
571,900
418,014
313,499
1, 291, 842
1,409, 969
1, 270, 431
1,217, 966
3,454,650
5, 329, 217
6, 913, 580
10,439,680
13,864,448
35,160,403
10, 599, 764

1,726
979
997
508
324
851
455
295
259
552
473
394
174
97
76
28

$742, 493
1,433, 900
2, 532,871
1, 747,891
1, 479, 413
6,077, 715
5,529,402
5,099,765
5,816,848
19, 950, 548
33, 301, 782
60,175, 785
62, 226,423
67, 975,206
158,669,265
570, 260, 358

2,340

35,824, 512

1,114

73, 641,074

6,098

176,136, 515

3,287

534,077, 263

1,805

92,811,519

8,188

1,003,019, 665

5, 969, 034

O
U2

3
o
O

R E T U R N S SHOWING NO N E T
Tinder 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 1
Total

_.

_

.-

INCOME

57
37
28
16
10
49
24
18
11
33
22
24
9
9
4
3

$26, 924
52,789
69,248
55,011
45, 703
356, 780
302, 711
314,040
248, 231
1,089, 453
1, 536, 316
3,796,644
3, 266, 758
5,837,462
8, 613,026
38, 265,057

593
410
325
313
237
783
460
305
192
602
349
222
44
23
10

$253, 860
606,788
805, 953
1,087, 975
1,066,939
5,676,106
5, 641, 905
5,347,871
4, 323, 357
21,368,855
24,101,145
33,804,081
15,143, 791
15,452,905
17,778,487

119
87
77
64
52
172
87
53
39
80
56
43
15
4
5

$58,864
134,876
189, 216
221,076
228, 516
1,230,511
1,045,388
925,237
873,193
2, G92, 758
3, 999,206
7,232,099
4,812, 328
2,872,064
9,864, 073

1,489
874
579
390
282
744
339
128
98
187
95
36
17
10
3

$648,146
1,322, 942
1,452, 810
1,350,166
1, 258, 213
5,268,564
4, 090, 496
2,213,061
2,233, 696
6, 423, 751
6, 784, 303
5,048, 762
5, 918, 540
6, 539, 523
3, 958, 631

957
463
277
240
181
538
249
150
102
262
146
77
42
21
16
6

$384, 370
677,041
691,033
833,022
816,061
3,857, 726
3,073, 975
2,579,184
2, 287, 241
9, 448,115
9,894, 359
11,552,677
14, 367, 911
13, 917,155
30, 756,870
70,322, 299

448
318
238
199
150
471
250
149
85
215
100
63
17
7
3

$197,993
469,267
600,612
695,505
675,415
3,406,328
3,075,826
2,602,262
1,885, 521
7.469, 395
7,088,155
9, 984, 210
5, 981, 931
4, 595, 866
4, 645,876

1,837
1, 254
980
805
670
2,019
1,049
655
428
1,023
590
368
114
63
45
4

$806,221
1, 906,794
2,454, 799
2, 809,136
3,005, 553
14,369, 544
12,842,718
11,309,404
9,642,373
35, 945,067
41 t 305, 005
57,865,616
38, 637, 766
42,149, 518
95,298, 274
30, 027, 305

354

63, 876,153

4,868

152,460,018

953

36, 379, 405

5, 271

54. 511, 604

3,727

175, 459, 039

2, 713

53, 374,162

11, 904

400, 375,093

Returns showing no
income data—inactive corporations

26

Grand total—.Vet
income less deficit

607

?

!
51, 634, 643 j 7,501

367

46

293

2

116.635,506

2,113

37, 261, 669

11,736

121,624,911

7,380

739

206

366

35$, fi 18, 224

4,724

39,437,357

20.83L

602,644, 572

For footnotes see p . 265.




fcO
CO

TABLE 18.—Corporation returns for 1930 by net income and deficit classes and by major industrial groups, shoiving number of returns, net
income and deficit—Continued
ManufacturingContinued
Net income and
deficit classes
(Thousands of dollars)

Construction
Manufacturing not
elsewhere classified
Number

Amount

Number

Amount

Transportation and
other public utilities

Number

Amount

Trade

Number

Amount

Service —Professional amusements, hotels, etc.

Finance—Banking,
insurance, real estate and holding Nature of business
companies, stock
not given
and bond brokers,
etc.

Number

Amount

Number

Amount

Number

to

Amount

RETURNS SHOWING 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 *
Total




826
398
388
194
111
299
154
99
68
157
99
70
25
16
12
2

$332,626
581,608
979, 752
661,135
489, 454
2 128,855
1,900, 315
1, 698,048
1, 551, 637
5,561,622
7,068,434
10, 776,931
8, 607, 607
12 106 377
21, 312, 572
29, 459, 248

2,508
1 433
1,380
648
359
843
433
260
202
339
204
165
55
28
14

2,918

105, 216, 221

8,871

$1,075, 663
2,128, 351
3,500,090
2, 218,858
1, 605,357
5,933, 473
5, 284, 423
4, 496, 227
4, 567,569
12, 234,697
14, 507,103
25,126,198
18, 739,473
19 081 260
30,048,884

4,625
1,835
1,410
638
392
937
444
259
194
406
306
249
142
100
126
46

$1,733,511
2, 686,977
3, 539,799
2,199,165
1, 753,645
6, 662,604
5, 450,961
4, 464,800
4, 363,142
14, 546,456
21, 256,842
38, 754,071
48, 789, 742
72 812 800
265, 549,088
839, 665, 272

19, 222
11,027
9,972
4,622
2,470
5,351
2,213
1,159
850
1,401
778
422
120
79
46
9

$8, 283, 341
16, 248,198
25,162,812
15,839,164
11,041,294
37, 363,888
27, 077, 640
19, 990, 069
19,076, 768
49, 639, 360
54,001, 916
64, 654, 357
40,402, 776
53, 916, 919
88,156,109
120, 242, 466

7,310
3,267
2,651
1,086
617
1,404
611
372
295
551
303
174
56
23
17
4

$2, 919, 792
4, 786, 098
6, 663, 638
3, 716, 413
2, 794, 429
10,050, 643
7, 455, 824
6, 440, 812
6, 632, 662
19,655, 305
20, 914, 711
25, 924, 080
19, 616, 996
15, 959, 297
34,870, 681
45,825, 769

23, 983
13, 326
10, 873
4,613
2,606
6,446
2,755
1,725
1,153
2,074
1,267
762
271
124
105
19

$10,010,041
19, 605,075
27, 302, 416
15,878, 260
11,684, 848
45, 698,815
33, 653, 627
29,815, 322
25, 880, 580
72,983,124
87, 452, 231
116,732,637
94, 980, 929
84, 419, 473
216, 405,935
172, 312, 237

646
187
119
26
12
26
11
5
4
I
2
1

$202,104
268, 267
295,194
87,820
53,123
174,906
140, 755
84, 542
93, 316

12,109

1, 334, 228,875

59, 741

651, 097, 077

18, 741

234, 227,150

72,102

1,064,815, 550

1,040

1,785,511

0)

385, 484
150, 547, 626

1
o
GO

n
O

R E T U R N S SHOWING NO N E T I N C O M E
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
Returns showing no
income data—inactive corporations ...
Grand totalNet income
less deficit




885
493
355
291
213
706
356
199
130
280
175
121
37
18
19
2

$362,878
735,935
884, 388
1,014, 330
949, 719
5,082,103
4, 370, 742
3, 464, 560
2,948, 528
10, 033, 435
12,109, 081
18, 496, 638
12, 232,026
12, 708,063
32,639,965
16, 410, 231

2,476
1,407
1,009
763
576
1,618
629
367
218
386
153
55
10
6
1

$1,054, 430
2,086,823
2, 502,072
2, 684, 298
2, 590,622
11, 509, 754
7, 707,499
6, 283, 994
4,814, 765
13,158,199
10, 411,363
8,641, 215
3, 304, 091

0)
0)

3,562
1,277
830
572
434
1,106
444
253
162
350
206
159
65
46
50
6

$1, 247,064
1,847, 384
2,090, 767
1,980, 874
1, 942, 305
7,828, 219
5, 393, 228
4,363, 476
3, 617. 738
12, 399, 651
14,097, 753
24, 297, 941
22, 477, 310
31, 814, 435
102, 596, 005
95, 534, 285

$7, 591, 761
15, 777, 905
19, 213, 964
20,101,099
19,019, 224
82, 534, 866
59,893,116
46, 436, 738
36, 330,502
104, 456, 530
89, 526, 620
87,906, 756
49,966, 752
38, 756, 343
61,182, 354

17, 298
10, 744
7,755
5,772
4,239
11, 545
4,916
2,690
1,627
3,033
1,307
588
143
55
34

6, 888
2,981
1,885
1,345
938
2,484
946
487
318
657
310
169
38
14
12

$2, 526, 022
4,351,198
4, 661,174
4, 651, 345
4, 205, 501
17, 603, 216
11, 519, 830
8, 414,106
7.125, 477
22, 775, 769
21,183, 530
25, 698,622
13,174, 776
10,109, 708
21, 229, 313

22, 864
8,690
5,483
3,802
2,786
7,376
3, 543
1,975
1,366
2,905
1,720
1,172
384
219
174
18

$8, 251, 009
12,640, 339
13, 546, 491
13,171,999
12, 587, 295
52, 327, 057
43, 498,673
34,122,806
30, 666, 746
102, 260, 740
119,852,500
180, 765, 211
133,819, 759
152, 673, 467
351,912,440
304, 580, 767

1,123
240
110
78
56
134
46
33
12
39
19
4
2
1
1

$271, 634
338, 771
272, 975
265 926
249, 594
946,167
589, 397
580, 743
263, 356
1,416,827
1, 281, 373
644,194
0)
(l)
0)

4,280

134, 442, 622

9,674

603

1,490

7,801

2 29, 226, 401 20, 035

82, 487,933

68,059, 693

00

5,182, 499

5, 738, 808
9,522

333,528, 435

71, 746

738, 694, 530

19, 472

64, 477

179, 229, 587

1, 566, 677, 299

12, 303, 456

1, 898

2,031

3,282

3,851

16, 603

18,392

23,662

1, 000, 700, 440 134, 769

2 87, 597, 453 42, 064

54, 997, 563 153,182

2 501, 861, 749 21, 330

O
00

2

10, 517, 945

2
1

Classes grouped to conceal the amount and identity of taxpayers.

2

Deficit.

Cl

o

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TABLE 19.—Assets and liabilities of corporations submitting balance sheets for 1930, by major industrial groups, showing the number of
balance sheets and major items of assets and liabilities as of December 31, 1930, or at close of fiscal year nearest thereto; also grand totals
for all returns for prior years
[For text defining certain items and describing returns included, see pp. 1-4]
ALL RETURNS
Assets
Industrial groups

Agriculture and related industries.
Mining and quarrying..
_
Manufacturing:
Food products, beverages, and tobacco
Textiles and their products
Leather and its manufactures
Rubber products
Forest products..
. . .

Paper, pulp, and products
Printing, publishing, and allied industries
Chemicals and allied products
Stone, clay, and glass products
Metal and its products
Manufacturing not elsewhere classified
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
Summary for preceding years:
1929
1928
1927
1926




Investments Capital assetsother than
Real estate,
tax-exempt- buildings,
and
Stocks, bonds, equipment
mortgages,
(less
deprecialoans, real
tion)
estate, etc.fl

Number
of
returns
filed i

Number
of
balance
sheets

9,906
12, 233

7,862
10, 025

$2, 031, 253,461
11, 395, 273, 284

$40, 844, 422
331,294,603

$219,217, 716
730, 448, 249

$196, 271,948
444, 283, 378

$22, 375, 650
179, 719, 845

$239, 712,132
1, 554, 324, 373

$1,188, 436, 398
7,259,110,323

14,617
14, 431
2,409
581
7,208
2,067

13,240
13, 711
2,318
556
6,824
2,019

9, 203, 376, 579
5, 772, 305, 565
1,081,285, 707
1, 368,170,126
3,443,792, 572
2,524,540,487

582, 473,021
389,100,615
82, 296,400
78, 731, 900
113,807, 974
86,959,926

1,221, 287,553
864, 396,489
225, 807, 879
232,001,809
490,623, 500
253,141, 204

1, 697, 352, 342
1, 345,861,607
356,811,182
230,979,373
637, 855,852
309, 608, 681

152,535, 803
130, 739, 700
17,197, 540
12,018,062
42,155, 206
44, 086,812

1,098,419, 049
379, 602,118
74,192, 303
206, 097, 594
257,991, 048
447, 774, 500

3, 577, 320,820
2, 313,017,103
255, 037,872
491, 445, 317
1, 677, 301, 294
1, 240, 972, 784

11. 369
7,014
4,518
20,092

10, 259
6,458
4,245
19,200

3,025, 405, 894
14,448,646,842
2, 458,844, 202
23,405,717,715

140, 036, 324
571, 436, 013
115,061,017
1,643,668, 651

431, 795, 048
1,336,146,445
230,499,150
3,015,984, 302

198, 994, 811
1, 830, 693, 881
330, 422, 391
3, 741, 327,142

89,
323,
74,
855,

208,168
760,482
523, 954
262, 388

450, 941,169
3,127,107,694
183,139, 509
2, 750, 335, 522

951, 092,877
6, 412,113,171
1, 393,508, 918
9, 885, 220,394

7,198
91, 504
18, 545
21, 631
131,487

6,690
85,520

156, 224, 614
3, 959, 796, 455
214,600,488
1,693, 070,175
1,268,783, 474

428, 564,803
8, 730, 248,182
800,458,054
3, 669, 653, 319
5, 652, 390,159

476, 904, 494
11,156,811,756

16, 496
17, 248
119, 792

2, 513,115, 646
69, 245, 201, 335
3, 012, 394, 588
80, 478, 534,938
20,114,787,863

248, 404,355
973, 053, 614
5, 045,876,473

57, 757, 977
1, 799, 246, 092
108, 259, 750
216,150, 713
243,119,152

287,133, 481
9, 262, 733, 987
445, 372, 794
14, 288, 980, 935
1, 788, 994, 332

790,154, 019
28, 987,184, 569
896, 349, 007
55, 060, 339, 479
4, 889, 228,955

38,213

30, 312

7,518,330,106

291,908,183

686, 337, 999

240,877, 658

43,198,112

1, 661, 493, 626

3, 879, 694, 926

136, 579
2,938
463, 036

114, 275
1,643
403,173

140,035, 298,064
170, 778,674

39,158, 404, 423
28, 234, 504
59, 675, 392, 605

461, 635, 582
4, 249, 208

7, 612,688, 307
3,471,619

54, 523, 400, 933
44, 276, 238

334, 001,852, 313

13,206,804, 369
5, 032,946
21,012,135,115

18, 771. 463, 972

10. 228, 229, 240

83,809, 289,350

18, 792, 429,032
41, 597,628
120, 994, 370, 317

456, 021
443,611
425, 675
455, 320

398, 815 335,777,909,511
384,548 307, 218,376, 558
379,156 287,542,317,222
359,449 «262,178,684,379

22,371,167, 749
21,952,418, 960
16,851, 216,594
16,801, 531,607

66,810, 463, 619
62, 804,344,933
50,959, 387,033
23, 551, 610,003

21, 910, 972, 773
20,751,291,561
21,005,344,454
20, 939,026,826

10,338, 363,877 55, 844,147, 801
10,116,160,404
9, 780, 520, 513
8, 694,433, 351

116, 446,100,356
109,931,469,720
104, 945, 293, 326
97,523,460,090

Total assetstotal liabilities >

Cash 3

Notes and
accounts
receivable

Inventories

Tax-exempt
investments *

CO

o
3
o

o
g

Liabilities

Assets—Con.

Industrial groups
CO
CO

Miscellaneous
assets not
distributed«

00

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and their products..
Leather and its manufactures
Rubber products
Forest products
Paper, pulp, and products. _.
Printing, publishing, and
allied industries _
Chemicals and allied products
Stone, clay, and glass products.
Metal and its productsManufacturing not e 1 s e where classified.
Total manufacturing
Construction. _ __ . . . . . . .

Notes and
accounts
payable

Bonded debt
and mortgages

Miscellaneous
liabilities, not
distributed

Capital stock
Preferred

Common

Surplus a n d
undivided
profits

Deficit

Surplus and
undivided
profits less
deficit

$124, 395,195
896, 092,513

$392,981,526
1,028,323,902

$229,368, 743
941,234,864

$144,619,325
1, 674,927,475

$78, 688,128
452,103,154

$921, 988, 360
5,333,105,643

$463, 266, 590
2,768, 299,504

$199,659,211
802,721,258

$263,607,379
1, 965,578,246

873,987, 991
349, 587,933

1,096,854,668
877,320, 533

981,300,304
251,983,168

545, 821,594
294, 533, 696

1,143,003,566
830,950,158

3,432,457, 708
2, 382,157, 949

2, 215, 840,191
1, 471, 751, 940

211,901,452
336, 391,879

2,003,938,739
1,135, 360,061

69, 942, 531
116, 896, 071
224.057, 698
141, 996, 580

170,261,393
147, 233,433
530,085,637
228, 202,125

33,249, 422
267,755, 002
259, 567, 314
337,306,440

49,918, 718
57,445, 211
203, 407, 341
109, 788, 543

193, 890,951
276, 713, 247
215, 671,116
311, 991, 545

439, 824,228
515,123,189
1, 266, 843, 758
963,143, 397

248, 214, 289
176, 385, 886
1,161,651,805
602, 924, 760

54,073,294
72,485,842
193,434,399
28, 816,323

194,140,995
103,900,044
968, 217, 406
574,108,437

763,337,497

392, 405,708

340,096,630

369, 772, 276

217,778, 289

849,197, 841

959, 564, 700

103, 409, 550

856,155,150

847, 389,156

1, 246, 462, 377

1,151,426,046

947,511,430

738,975,036

6, 656,128, 812

4, 016, 278, 267

308,135,126

3, 708,143,141

131, 689. 263
1, 513, 919, 31G

209. 342. 876
1, 664, 887, 449

213,602. 445
1, 877, 852, 967

97.433. 468
1,535,394,320 |

340.472. 284
2,329,435,649

1, 011, 647, 524
8, 426,127, 775

662,151, 429
7,942,011,239

75, 805,824
369, 991, 684

586, 345,605
7, 572, 019, 555

316. 376. 258
5, 349,180, 294
298,950,140

289, 364, 970
6, 852, 421,169
772, 523,180

165, 299. 373
5, 879, 439, 111

180,079,110 !

238,288,636

1, 075. 207, 973
27, 017, 860,154
764,147,120

691, 016, 714

126,141,130

564,875, 584

4,391,105,707 i 6,837,170,477
167, 428, 838
433,987, 220

20,147, 791, 220
653, 332, 603

1, 880, 586,503
129,437, 601

18, 267, 204, 717
523,895,002

4, 577,286,703
1, 226,395,318

4,145, 503,927
5,029,443, 351

28, 739,372, 458
1,330,864, 426

0, 818,165, 656
961, 273, 366

5,397, 827, 815
1, 845, 662,076

22, 946,817, 825
7, 328, 414, 871

13, 213, 751, 649
4, 476,001, 810

782,904,392
856, 872,037

12,430, 847,257
3,619,129, 773

350,413, 228

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-

714, 819, 602

962, 812,570

1, 718,525,187

547, 834, 359

509,131,307

2, 064, 287, 466

2, 075, 637, 625

359,898,408

1,715, 739,217

6, 279, 935,418
43, 916, 531
19, 510,971, 714

7, 639, 569,158
46,107, 739
26,869,686, 522

11, 078, 582, 833
13, 879,882
50,281,680, 732

80, 783,880, 750
12, 576, 613
95, 768, 370, 471

3, 814, 575,816
14, 099,154

20, 541,812, 900
148. 590, 686
87, 067, 025, 025

17,809,116,416
24, 788, 691
61, 631, 986,108

1, 632, 239, 809
89, 264, 091
6, 733, 583, 310

16,176,876,607
7 64,475,400
54,898,402, 798

S u m m a r y for preceding years:
1929
1928
1927 _ .
1926

42, 056, 693, 336
81, 662, 690,980
84,000, 555,302
94, 668, 622, 502

29, 452, 537, 280 46, 642, 534, 653
27, 437, 292, 421 42, 943, 300, 573
24,125,895,140 6 37,739,571,192
24,041, 916,466 6 31,801,040,964

•99,313,619,470
6 93.950,013,473
6 93,274,333,003
6 87,075,673,460

19, 738,158, 746 6 85, 519, 765, 237
18,475, 459,088 77, 256,127, 581
17, 800, 278, 039 74, 080, 965, 946
17,146,121, 847 67,516,635,312

60, 699,188, 747
52, 069, 292,140
45, 414, 697,191
39,154,426,185

5, 587, 894, 622
4, 913,108, 718
4, 893,423, 289
4, 557,129,855

55, 111, 294,125
47,156,183,422
40, 521, 273,902
34,597,296,330

For footnotes see p. 271.




19,116, 686, 765

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TABLE 19.—Assets and liabilities of corporations submitting balance sheets for 1930, by major industrial groups, showing the number of
balance sheets and major items of assets and liabilities as of December 31, 1930, or at close of fiscal year nearest thereto; also grand totals
for all returns for prior years—Continued
RETURNS SHOWING NET INCOME
Assets

Industrial groups

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages, and tobaccoTextiles and their products
Leather and its manufactures.
Rubber products
. _ _.
Forest products
Paper, pulp, and products
Printing, publishing, and allied industries
Chemicals and allied products
Stone, clay, and glass products. _
Metal and its products
Manufacturing not elsewhere classified
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




Number Number
of
of
returns balance
filed i
sheets

Total assetstotal liabilities *

Cash 3

Notes and
accounts
receivable

Inventories

Tax-exempt
investments 4

Investments Capital assets—
other than
Real estate,
tax-exempt— buildings,
and
Stocks, bonds, equipment
mortgages,
Gess
deprecialoans, real
tion)
estate, etc.8

3,475
4,700

2,687
3,826

$613,263,020
4, 532, 606, 710

$19,369,019
189, 739, 772

$78,989, 650
356,473,465

$67, 366,874
189, 309, 766

$4,789,047
121, 267,112

$56,012,364
713,456, 630

$351,582,143
2, 694,173,975

8,092
5,678
894
227
2.340
1,114

7,375
5,464
874
222
2,209
1,095

6, 224, 294,125
1,879,999,142
491, 507,435
507,825, 793
939, 284,246
1,397, 741, 757

492,191, 848
161,010,199
53,950,017
45,564, 263
45,161,314
65,335, 253

772, 826, 021
337,404, 571
125, 325, 551
91, 850, 789
171,017,737
132, 532, 803

1, 218, 270, 576
410,806, 615
143,486, 609
101,907,521
182,921,280
196, 779,175

135, 992, 612
74, 663, 008
11,165, 235
9, 763,323
19,670,582
40, 237, 535

721, 274, 512
163,086,312
31,855, 037
51,379,106
96, 273, 537
155,303,893

2, 231,069, 693
629, 225, 749
99,470,151
191,692,511
384,312, 224
723,076,796

6,098
3,287
1,805
8,188

5,527
3,062
1,704
7,868

2,422, 244,669
11,873,747,474
1, 621,924,922
16,824, 659,012

119,658,355
494, 599, 232
88, 219, 902
1,320, 010, 804

321, 956,194
1,099,350,153
153, 974, 653
2,265, 292, 801

140, 797,006
1,486, 705,449
216,122, 337
2, 480, 378, 262

83,867, 848
307, 242,346
56, 035, 302
722, 212, 727

399,
2,925,
139,
2, 257,

705, 099
592,453
812, 301
645,971

744, 661,970
4,972,965,745
896, 764,249
6,959,424,153

2,918

2,737

1,175, 247, 888

96, 867, 713

221, 520, 355

240, 762, 683

40, 764, 519

123, 030,193

352,472,155

40, 641

38,137

45,358,476, 463

2, 982, 568,900

5, 693, 051, 628

6, 818, 997, 513

1, 501, 615, 037

7, 064, 958, 414

18,185,135, 396

8,871
12,109
59, 741

7,921
9,646
54, 742

1,941,246, 504
63, 895,826, 772
11, 659,002,879

166, 847,417
1,357,407,475
876, 794,902

520,229, 746
2, 868,168, 331
3, 280,967, 523

145, 410, 012
783, 761, 077
2, 798, 360,198

85,855,211
179,180,493
173, 714,855

331,135, 058
11,988,843,502
1, 025,222, 638

530,913, 638
43, 710,873,403
2,931,041,810

18,741

14,773

4,670,194,137

221,904, 895

460,165, 643

177, 246, 920

26, 881, 544

1,402, 710, 557

2,002,202,398

72,102
1,040

60,577
512

86, 257,348,290
38,075, 541

8,632, 603, 879
2, 807,067

25, 652, 366, 656
10,457,455

137,135,115
896,166

4, 704, 786, 719
413, 265

33, 914.107, 975
9,004, 301

9,621,406,160
8,558,335

221,420

192,821

218,966,040,316

14,450,043,326

38,920,870, 097

11,118,483, 641

6, 798, 503, 283

56, 505,451, 439

80,035,887,258

1
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Liabilities

Assets—Con.
Industrial groups

Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, beverages,
and tobacco
Textiles and their products-_
Leather and its manufactures-_ _
Rubber products
Forest products
Paper, pulp, and products...
Printing, publishing, and
allied industries
..
Chemicals and allied products _
Stone, clay, and glass products
Metal and its products
Manufacturing not elsewhere classified
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.._

Miscellaneous
assets noc
distributed

Notes and
accounts
payable

Bonded debt
and mortgages

Miscellaneous
liabilities not
distributed

Capital stock
Preferred

Common

Surplus a n d
undivided
profits

Deficit

Surplus and
undivided
profits less
deficit

$35,153, 923
268,185, 990

$91,373,990
278, 586, 740

$38, 250,829
320, 632, 514

$33, 716, 263
576, 464, 529

$24,163, 374
222,430, 282

$259, 369,193
1,808, 901, 856

$189,990,218
1,473, 047, 728

$23, 600, 847
147, 456,939

$166,389, 371
1,325,590, 789

052, 068, 803
103, 802, 688

509,338,461
224, 272, 236

491,902,016
44, 778, 671

381, 643, 260
103, 534,197

651,938, 717
221,663, 307

2,439,346, 299
713, 688,136

1.772, 762,058
591,695, 665

22, 636,686
19, 633,070

1,750,125,372
572,062, 595

26, 254, 835
15, 668, 280
39, 927, 572
84,476,302

48, 807, 244
25,884,107
115,275,828
90, 734, 436

7,498, 516
81,179, 598
34, 558,932
130,394,789

17,451, 398
19, 901, 549
50, 840,021
61,223,205

70, 368, 222
163,144, 402
43, 585, 252
149,014,720

197,034,609
92, 958, 592
354,161, 730
568,809,949

152, 091, 358
126, 007, 646
354,468, 324
401,198, 645

1, 743,912
1, 250,101
13, 605,841
3,633,987

150,347, 446
124, 757, 545
340,862,483
397,564,658

611,598,197

223.181,391

252,009,489

323, 261,910

163,079,734

627, 538, 646

847,945, 805

14, 772,306

833,173, 499

587, 232, 096

733, 988,084

867, 222, 710

746,476,923

477,331,467

5, 555, 768,441

3, 524,073, 696

31,113,847

3, 492,959, 849

70, 996, 178
819, 094, 294

99, 561, 731
900.. 990, 351

116,607,369
1,082,334, 356

57, 579, 773
i, 139, 767, 469

192.444,013
1,538,657,908

666, 502,131
5. 714,428,799

496, 292, 646
6. 430. 507,248

7, 062, 741
42, 093,119

489, 229,905
0,3SS,474,129

99, 830, 270

100,531,441

39, 534, 687

99, 631, 005

110,777,073

398,983,136

433, 521,046

7, 730, 500

425, 790, 546

3,112,149,575

3,132, 571, 310

3,148, 021,133

3, 001, 310, 710

3, 782,004,815

17, 329,220,468

15,130, 024,137

165, 276,110

14, 965,348, 027

1-3
I—i

U2

s
O

160,855,422

467,623,066

220,191, 884

284, 935, 421

108, 314, 518

412, 807,689

467, 531, 928

20,158, 002

447, 373, 926

3, 007, 592, 491
572, 900, 953

2,941,147,910
2, 560, 567,280

22,182,068,910
640, 712, 043

4, 757, 058, 433
516,206,850

4, 298, 223, 626
1, 058, 059, 283

19, 077, 437,092
3, 809, 416, 609

10, 792,996, 387
3,155,907, 005

153,105, 586
81,866,191

10, 639,890, 801
3,074,040,814

379, 082,180

451,079, 381

797, 229, 362

270, 777, 72o

261,916,333

1, 203, 905, 092

1, 750,427, 594

65,141, 351

1, 685,286, 243

3,594,941,786
5,938,952

3,146,986, 561
9, 678, 711

4,932,312,914
3, 118,439

55,942,102, 940
2, 570, 928

1, 784, 075, 367
2, 718,101

9, 812, 283,084
31,474,476

10,913,122, 233
6, 912,197

273, 534, 809
18, 397,311

10, 639, 587,424
« 11,485,114

11,136,801, 272

13,079, 614,949

32, 282, 538, 028

05. 385. 143. 800

11.541,905,699

53, 744, 815, 559

43, 880, 559,427

948, 537,146

42,932,022,281

o

to
For footnotes see p. 271.




TABLE 19.—Assets and liabilities of corporations submitting balance sheets for 1980, by major industrial groups, showing the number of
balance sheets and major items of assets and liabilities as of December 31, 1930, or at close of fiscal year nearest thereto; also grand totals
for all returns for prior years—Continued

O

RETURNS SHOWING NO NET INCOME
Assets

Industrial groups

Agriculture and related industries
Mining and quarrving
Manufacturing:
Food products, beverages, and tobacco
Textiles and their products
Leather and its manufactures
Rubber products
Forest products
Paper, pulp, and products
Printing, publishing and allied industriesChemicals and allied products
Stone, clay, and glass products
.
Metal and its products...
Manufacturing not elsewhere classified
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




Number Number
Total assets-2
of
of
returns balance total liabilities
filed i
sheets

Cash s

Notes and
accounts
receivable

Inventories

Investments Capital assetsother than
Real estate,
tax-exemptand
Tax-exempt
Stocks,
bonds, buildings,
equipment
investments <
mortgages,
(less
deprecialoans, real
tion)
estate, etc.8

6,431
7,533

5,175
6,199

$1,417,990,441
6,862, 666, 574

$21,475,403
141,554, 831

$140, 228,066
373,974, 784

$128,905, 074
254, 973, 612

$17,586,603
58,452, 733

$183,699, 768
840,867, 743

$836,854, 255
4, 564,936,348

6,525
8,753
1,515
354
4,868
953

5,865
8,247
1,444
334
4,615
924

2, 979,082,454
3, 892, 306,423
589, 778, 272
860,344,333
2, 504, 508,326
1,126, 798, 730

90, 281,173
228,090,416
28, 346, 383
33,167,637
68, 646, 660
21, 624, 673

448, 461, 532
526,991,918
100,482, 328
140,151, 020
319,605, 763
120,608,401

479, 081, 766
935,054, 992
213,324,573
129,071,852
454, 934, 572
112,829,506

16,543,191
56, 076, 692
6, 032,305
2, 254, 739
22,484, 624
3,849, 277

377,144,537
216,515, 806
42, 337, 266
154, 718,488
161,717,511
292,470,607

1,346, 251,127
1,683,791,354
155, 567, 721
299, 752,806
1, 292, 989, 070
517,895,988

5,271
3,727
2,713
11,904

4,732
3,396
2,541
11,332

603,161, 225
2, 574, 899,368
836,919,280
6,581,058,703

20, 377. 969
76, 836, 781
26,841,115
323, 657, 847

109, 838, 854
236, 796, 292
76, 524,497
750,691, 501

58,197,805
343,928,432
114,300,054
1, 260,948, 880

5, 340. 320
16, 518,136
18,488, 652
133, 049, 661

51, 236, 070
201,515,241
43,327, 208
492,689,551

206,430,907
1,439,147,426
496, 744,669
2,925, 796, 241

t i

4,280

3,953

1, 337, 867, 758

59, 356, 901

207,044,448

236,141,811

16, 993,458

164,103,288

437,681, 864

50,863

47,383

23,886, 724,872

977, 227, 555

3, 037,196, 554

4, 337, 814,243

297, 631,055

2,197, 775, 573

10, 802,049,173

9,674
9,522
71, 746

8,575
7,602
65, 050

1, 071,148,084
16,582, 708,166
8,455, 784,984

47, 753, 071
335,662, 700
391, 988, 572

280, 228, 308
801,484,988
2, 371,422, 636

102, 994, 343
189, 292, 537
2, 247, 516, 275

22,404, 539
36,970, 220
69,404,297

114, 237, 736
2,300,137,433
763, 771,694

365,435,369
11, 349,466,076
1, 958,187,145

19,472

15, 539

2,848,135,969

70, 003, 288

226,172, 356

63, 630, 738

16, 316, 568

258, 783, 069

1,877,492,528

64,477
1,898

53, 698
1,131

53, 777, 949, 774
132,703,133

4, 5/4, 200,490
2, 225,879

13,506, 037, 767
17,777,049

324, 500,467
3, 353,042

2, 907, 901, 588
3, 058,354

20, 609, 292,958
35,271,937

9,171,022, 872
33,039, 293

241,616

210,352

115,035,811,997

6,562, 091, 789

20, 754, 522, 508

7, 652, 980,331

3,429, 725, 957

27,303,837,911

40,958,483,059

O

3
o

o

Liabilities

Assets—Con.
Industrial groups

Miscellaneous
assets not
distributed

Agriculture and related industries
- .Mining and auarrving
Manufacturing:
Food products, beverages,
and tobacco
Textiles and their products. _
Leather and its manufactures
Rubber products
Forest products
Paper, pulp, and products. _.
Printing, publishing and
allied industries..
Chemicals and allied products
Stone, clay, and glass products
Metal and its products
Manufacturing not elsewhere
classified
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

Notes and
accounts
payable

Bonded debt
and mortgages

Miscellaneous
liabilities not
distributed

Capital stock
Preferred

Common

Surplus a n d
undivided
profits

Deficit

Surplus and
undivided
profits less
deficit

$89, 241, 272
627, 906, 523

$301,607, 536
749,737,162

$191,117,914
620, 602, 350

$110,903,062
1, 098, 462, 946

$54,524,754
229, 672, 872

$662,619,167
3, 524, 203, 787

$273, 276,372
1, 295, 251, 776

$176,058,364
655, 264,319

$97,218,008
639,987,457

221,319,128
245, 785, 245
43, 687, 696
101, 227, 791
184,130,126
57, 520, 278

587, 516, 207
653,048, 297
121,454,149
121,349, 326
414,809,809
137,467,689

489,398,288
207,204,497
25, 750, 906
186, 575,404
225,008,382
206,911,651

164,178, 334
190, 999,499
32, 467, 320
37, 543, 662
152, 567, 320
48, 565,338

491,064, 849
609, 286,851
123, 522, 729
113,568,845
172, 085, 864
162, 976,825

993,111,409
1, 668,469,813
242, 789, 619
422,164, 597
912, 682, 028
394,333,448

443, 078,133
880, C56, 275
96,122,931
50,378, 240
807,183,481
201, 726,115

189, 264, 766
316, 758,809
52, 329,382
71, 235,741
179,828,558
25,182, 336

253,813, 367
563,297,466
43, 793, 549
7 20,857, 501
627, 354, 923
176, 543, 779

151,739,300

169, 224, 317

88,087,141

46, 510,366

54, 698, 555

221, 659,195

111,618,895

88, 637,244

22,981,651

260,157, 060

512,474, 293

284, 203, 336

201, 034, 507

261,643, 569

1,100,360,371

492, 204, 571

277, 021, 279

215,183, 292

00, 693,085
094, 225,022

109, 781,145
703,891,098

96,995, 076
795,518,611

39,853,695
395, 626,851

148, 028, 271
790, 777, 741

345,145,393
2, 711, 698, 976

165,858, 783
1,511,443,991

68, 743,083
327,898,565

97,115, 700
1,183,545,426

2J 0,545, 988
2,237,030,719
138, 094,718

188,833, 529
3, 719,849,859
304,900,114

125, 764, 086
2,731,417,978
130,221,344

80, 448,105
1,389.794,997
149,051, 799

127, 511, 563
3,055,165, 662
59,114, 320

676,224,837
9, 688, 639, 686

257, 495,668
5,017,167,083

3. 301,856, 690

351,339,431

185,800,675

118,410,630
1, 715, 310, 393
109, 279, 599

76, 521, 076

3
o

1, 5(39, 694, 212
653,494, 365

1,204,356,017
2,468,876,071

6, 557, 303,548
690,152,383

2,061,107, 223
445,066,516

1,099, 604,189
787, 602, 793

3,869,380, 733
3, 518,998,262

2,420, 755, 262
1, 320,094,805

629, 798,806
775,005,846

1, 790, 956,456
545,088,959

g

139, 085, 038

335, 737,422

511, 733,189

921,295,825

277, 056, 633

247, 214,974

860,382,374

325, 210,031

294, 757, 057

30,452,974

2, 684, 993, 632
37,977, 579

4,492, 582, 597
36,429, 028
13, 790,071,573

6,146, 269, 919
10, 761,443
17,999,142,704

24,841, 777,810
10,005, 685

2, 030, 500,449
11,381,053
7,574, 781,066

10, 729, 529,816
117,116,210
33, 322,209,466

6, 895, 994,183
17,876,494
17, 751,426, 681

1, 358, 705, 000
70,866, 780
5, 785, 046,164

5, 537,289,183
7 52,990, 286

8,374,170,442

30,383, 226,671

11, 966,380, 517

Excludes returns for inactive corporations.
in till and deposits in bank.
Includes obligations of States and Territories or minor political subdivisions, securities issued under the Federal farm loan act, and obligations of the United States or its possessions.
*6 "Investments other than tax-exempt" not segregated from "Miscellaneous assets not distributed" prior to 1929; for explanation of change in classification for 1930 see p. 26.
Revised. For text explaining revisions, see p. 28 of this report and p. 33 of 1928 report.
" Deficit.
23 Less deficit.
4 Includes cash




TABLE 20.—Assets and liabilities of corporations submitting balance sheets for 1930, by net income and deficit classes, showing the number of
balance sheets and the major items of assets and liabilities as of December 31, 1930, or at close of fiscal year nearest thereto

to

[For text defining certain items and describing returns included, see pp. 1-4]
RETURNS SHOWING NET INCOME
I
Net income and deficit classes
(Thousands of dollars)

Under 1.
1 under 2
2 under 3
Sunder 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




Number
of balance
sheets

55,108
31,774
28,882
13,889
8,037
19,174
8,774
5,287
3,921
7,276
4,822
3,216
1,247
685
571
158

Cash i

Notes and
accounts
receivable

Inventories

$293,304,965 $1,127,089,003
$326,648,717
249,186,012 1,042, 903,829
283,225,318
322, 744, 628
311,077,039 1,250, 943, 225
765,152,384
198,193, 964
190,926,688
651,073, 636
149,119,101
175, 378,865
426,920, 507
610,199,933 2,242,086,198
296, 713, 733
353,156, 651 1,392,096,952
211,497,917
265,174,955 1,036,140, 746
931, 551,875
216, 091,068
225, 629,261
489, 507,336
661,678,042 2,331,433,167
637,874,486
875, 579,322 2,781, 708, 633
804, 473, 282
1, 081, 095,904 3,411,054,913
3,072, 792,496
567,818, 589
1,205,711,899
2,310,486,243
782, 369,478
1,039,411,422
3, 235,028,863 7,484, 573,902 1, 860, 726,367
3, 677, 503, 505 7,089, 782, 895 3, 544, 559,150

192,821 14,450,043,326

38, 920, 870, C97

11,118,483,641

Tax-exempt
investments 2

Investments,
other than
tax-exempt—
Stocks, bonds,
mortgages,
loans, real
estate, etc.

Capital assets—Real
estate, buildings, and
equipment
(less depreciation)

Miscellaneous
assets not
distributed

$109,473,248
111,094,568
135,611,119
76, 576,458
63, 592,232
250,110, 538
168, 439, 371
113,995,029
136,454, 084
335,122,956
473,045, 526
556, 990,287
621,201,412
535, 554, 397
1,285,225,791
1, 826, 016, 267

$707,190, 763 $1,573,091,215
$346,640,148
593,423, 388
258, 679, 755
1, 304,144, 969
266, 506, 711
678,488, 020
1,413,339,881
121, 506, 090
395,814, 572
779, 998,307
109,445,226
353, 096,894
706, 990,818
380, 988,895
1, 372, 594, 905
1, 779, 932,441
180, 594,112
872, 952, 026
1, 273, 015, 256
200, 548, 695
757,419, 278
999, 700, 314
123,266, 015
610, 363, 604
861, 255,982
391,138,068
1,975,995,751
2, 264, 777,320
482.772.511
2,140, 961,180
2, 641,414, 022
832,378,142
4, 218, 493,109
3, 533, 038, 908
670,478,366
4,181, 751, 232
3, 331, 505, 447
4, 643, 554, 777 1, 066, 561,878
3, 552,137, 727
2,857,884,778
12,345, 068,693 19, 276, 721,285
2,847,411,882
23, 285,400, 283 32,117, 706, 330

6, 798, 503,283

56, 505,451,439

80,035,887, 258

11,136,801,272

Total assets 3

$4,483,438,059
3,842, 657, 839
4,378, 710,623
2, 528,168,463
2, 208, 696, 772
7,062,833,417
4, 536, 968,101
3, 584,476,934
3,104,611,889
8,449,652,640
10. 033,355, 680
14; 437, 524, 545
13,651,259,441
13, 930,075,922
48,345,229,679
74,388,380,312
218,966,040,316

U
t-3
>

21
O

O
3

O

o

Net income and deficit classes Notes and ac- Bonded debt Miscellaneous
counts payable and mortgages notliabilities
(Thousands of dollars)
distributed
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
50under 100
. . . ._ _
100 under 250
250 under 500
500 under 1,000
1,000 under 5,000._
5,000 and over

Total

$651,178,165
535,622,200
581, 300,024
345,182, 693
210, 925, 719
684, 492, 353
408,010, 573
351,862, 756
278,093, 657
656, 549,104
716, 273, 238
943, 930, 989
781,404,349
642, 765, 313
2, 406, 691, 570
2,885, 332,246
13, 079, 614,949

$560, 434, 755 $1, 098,373, 743
495,397,457
1, 058, 079, 969
538, 657, 252
1, 285,814,822
276, 073, 802
776, 242, 829
241,880,416
772,065,125
577, 994, 704
2,755,114,329
374, 750, 053
1,628,669,177
377,889, 500
1,183,354, 095
264,802, 559
1,083,563,582
804, 987,086
2,863,619,218
960,140, 916
3, 492,223, 396
1, 561, 565, 353 4,498,949,261
1, 598, 841, 569 4,747,035,331
1, 667,149, 548
4, 091,039,059
9,423,071,647 13,838,236,340
12, 558, 901, 411 20,212,763, 524
32, 282, 538,028

65,385,143, 800

Capital stock
Surplus and undivided profits

Preferred
$156, 749, 793
119, 916, 323
145,302, 502
75, 950, 502
63,639,118
240, 900,452
202, 368, 646
197,043,109
158, 793, 389
470, 918,144
574,154, 272
913,681,736
873, 645, 009
899, 821,871
3, 503, 785,309
2, 945,235, 524
11,541,905,699

Deficit

Common

Surplus and undivided profits
less deficit

Total liabilities 3

$631,155, 227
587, 200, 786
696, 416, 249
386, 908, 888
380,883, 934
1,160,234,087
838,250, 535
614, 034, 986
597, 508, 722
1,668, 790, 789
2, 087,162, 974
3,039,012, 595
2,631,143,001
3, 500,193,084
8,740,055, 966
16,321, 607, 604

$212,475, 551
80, 044,976
75,097,456
48,795, 881
31,013,344
80, 249,070
42,835, 686
39, 083, 467
20, 605,160
53,817,326
47,056, 099
83,356,614
31, 062, 943
10, 518, 228
73, 282,297
19,243,048

$418, 679,676
507,155,810
621, 318,793
338,113,007
349,870, 590
1,079,985,017
795,414,849
574, 951, 519
576, 903,562
1,614,973,463
2, 040,106,875
2, 955, 655,981
2, 600,080,058
3,489,674,856
8,666, 773,669
16,302, 364, 556

$4,483,438, 059
3,842,657,839
4,378,710, 623
2, 528,168,463
2,208, 696, 772
7,062, 833,417
4, 536, 968,101
3, 584,476,934
3,104, 611,889
8,449,652,640
10,033,355,680
14,437, 524, 545
13,651,259,441
13,930,075, 922
48,345, 229, 679
74,388,380,312

53, 744, 815, 559 43,880, 559, 427

948, 537,146

42, 932, 022,281

218, 966,040,316

$1,598,021,927
1,126,486, 080
1, 206, 317, 230
716, 605,630
570, 315,804
1, 724, 346, 562
1,127, 754, 803
899,375, 955
742, 455,140
2,038,605,625
2,250,456, 983
3, 563, 741,225
3,050, 253,125
3,139, 625,275
10,506,671,144
19,483, 783,051

a

For footnotes see p. 275.




3
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OO

TABLE 20.—Assets and liabilities of corporations submitting balance sheets for 1930, by net income and deficit classes, showing the number of
balance sheets and the major items of assets and liabilities as of December 81, 1930, or at close of fiscal year nearest thereto—Continued

to

RETURNS SHOWING NO NET INCOME

Net income and deficit classes
(Thousands of dollars)

Under 1
1 under 2
2under3___
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

Number
of balance
sheets

52, 315
28,152
19, 721
14, 917
11, 222
31,411
14, G45
8,351
5,441
11,712
6,342
3, 830
1,188
601
464
40

Total..

210, 352

Grand total

403,173




Cash i

$209,155, 561
162,545,088
147, 718, 001
105, 264, 476
139, 386, 053
403, 262, 069
271, 001, 960
185, 706, 515
162,705,844
510, 701, 673
596, 430, 453
1. 185, 614, 434
494, 237. 717
625, 662,159
1,106, 433, 314
256, 266, 472

Capital assets—Real
estate, buildings, and
equipment
(less depreciation)

Miscellaneous
assets not
distributed

$267, 434, 697
218, 654, 056
194, 271, 239
165, 218, 584
134, 289, 357
561, 543, 773
374, 679, 800
306, 851, 811
231, 767, 596
745, 463, 291
763,100, 900
899, 626, 037
725, 952, 372
644, 398, 897
1, 010, 618, 637
409, 109, 251

$100, 978,830
81, 687, 453
81, 403, 948
60, 736, 296
69, 886, 823
275, 857, 998
186, 390, 417
122, 625, 590
90,810,140
355, 582, 476
271, 559, 471
536, 810, 509
254, 047, 566
404, 217, 910
513, 456, 868
23, 673, 662

$826,881, 393
458,116,902
372, 786,190
338, 022, 964
319, 516, 361
1,155, 288, 452
851, 797,154
728, 751, 290
584,375, 773
2, 271, 888, 037
2,112, 277, 503
3,198, 772, 758
2,160, 961, 432
4, 698, 299, 566
5, 317,442, 239
1, 908, 659, 897

$1,680,712,011
1, 021, 969, 839
853, 275,120
757, 295, 837
613, 238, 701
2, 464, 824, 749
1, 721, 830, 387
1, 553, 541, 685
937, 918, 900
3, 056, 023, 466
4, 027, 444, 133
4, 355, 298, 850
3, 056, 588, 343
3, 327, 924, 669
7, 312, 765, 540
4, 217, 830, 829

$419,510,137
261, 664, 506
175, 382,564
155, 097, 351
176, 582, 411
570,026,001
427, 052, 677
305, 849, 942
234, 718,026
907, 580,174
817, 495, 510
812,860, 758
751, 289,169
554, 845, 973
1, 485, 321, 530
318,893, 713

7,652,980,331

3,429,725,957

27, 303, 837, 911

40, 958, 483, 059

8, 374,170, 442

115, 035, 811, 997

18, 771, 463, 972

10, 228, 229, 240

83, 809, 289, 350 120, 994, 370, 317

19, 510, 971, 714

334, 001, 852, 313

Inventories

$943,857,483
664,908, 857
549, 313, 265
448, 692, 650
477, 636, 519
1, 564, 454, 328
1, 237, 571, 254
726, 068, 671
598, 542, 725
1, 921, 9S8, 665
1, 987, 322, 644
3, 456, 994, 462
1, 553, 799, 341
1, 738, 034, 643
2, 484, 577,027
400, 759, 974

6, 562, 091, 789 20, 754,522, 508
21, 012,135,115

Tax-exempt
investments 2

Investments,
other than
tax-exemptStocks, bonds,
mortgages,
loans, real
estate, etc.

Notes and
accounts
receivable

59, 675, 392, 605

Total assets«

$4,448,530,112
2, 869, 546, 701
2, 374,150,327
2, 030, 328,158
1, 930, 536, 225
6, 995, 257, 370
5, 070, 323, 649
3, 929, 395, 504
2, 840,839,004
9, 769, 227, 782
10, 575, 630, 614
14, 445,977, 838 O
8, 996, 875, 940
11, 993, 383, 817
19, 230, 615,155
7, 535,193, 801

o

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
10underl5
__
15 under 20
20 under 25
..
25 under 50
50 under 100 .
lOOunder 250..
250 under 500 _ _
500 under 1,000.
1,000 under 5,000
5,000 and over

Total
Grand total

_.
_
.

Notes and accounts payable
$659, 679, 319
425, 985, 506
368, 276, 716
349, 356, 765
280, 382, 214
1, 096, 636, 361
' 815, 258, 975
545, 663, 362
427,281,326
1, 502, 908, 967
1, 252, 932, 420
1. 565, 645, 937
'961,924,599
1,059,643,979
1, 857, 477, 582
621,017,545

Bonded debt
and mortgages

Miscellaneous
liabilities
not distributed

$557, 626, 600 $1, 003, 365, 790
376, 465,140
748,146, 439
354, 292, 363
602,511,811
256, 520, 285
483,554, 293
216, 483, 082
629, 311, 910
972, 287,146
1,884,800, 255
707, 831, 291
1,387,490,153
563, 027, 371
1, 021,272, 352
357, 811, 388
761,234, 502
1,195,229,145
2, 529,144,196
1, 907, 617, 950 2, 706,061, 538
1, 966, 503, 443 4, 740, 789, 259
1, 501, 532,125
2,386,110,187
1,402,950,196
3,176,766, 876
4, 095, 326, 006
5,113,375,100
1, 447, 639,173
1, 209, 292, 010

Capital stock
Surplus a n d u n divided profits
Preferred

Deficit

Common

$151, 739, 888 $1, 827, 280, 464
108, 943,145
1, 045, 447, 008
93, 752, 494
813, 345, 286
83,081,956
736, 420, 714
82, 507, 071
626, 698, 693
301,050,411
2, 279, 796, 660
256, 033, 253
1, 595, 259, 482
193, 050, 434
1, 290, 377, 514
164, 828, 729
942. 924, 902
631, 464, 615
3, 044, 600, 940
840, 339, 990
2, 920, 062, 404
1, 062, 743, 401
3, 076, 020, 661
815, 363, 370
2,217,804,034
937, 932, 876
3, 144, 005, 380
1, 412, 730,180
4, 720, 242, 401
433,219,253
2, 441, 862, 923

Surplus and undivided profits
less deficit

Total liabilities 3

$579,141, 941
368, 929, 534
284, 046, 424
269, 720,136
220, 058, 146
909,077, 749
623, 668, 213
562, 802,146
381, 329, 894
1, 458, 726, 232
1, 519, 546, 822
2,143,093,206
1, 487, 775, 243
2, 593, 260, 207
2, 713, 350, 812
1, 636, 233, 976

$330, 303,890
204, 370, 071
142, 074, 767
148, 325, 991
124, 904, 891
448, 391, 212
315, 217, 718
246, 857, 675
194, 571, 737
592, 846, 313
576, 930, 510
709, 418, 069
433, 633, 618
381,241,697
681, 886, 926
254,071, 079

$248, 838, 051
164, 559, 463
141, 971, 657
121, 394,145
95,153,255
460, 686, 537
308, 450,495
316, 004, 471
186, 758,157
865, 879, 919
942, 616, 312
1, 434, 275,137
1, 054,141, 625
2, 212, 024, 510
2, 031, 463, 886
1, 382,162,897

$4, 448, 530,112
2, 869, 546, 701
2, 374,150, 327
2, 030, 328,158
1,930, 536, 225
6, 995, 257, 370
5, 070, 323, 649
3,929, 395, 504
2, 840, 839, 004
9, 769, 227, 782
10, 575, 630, 614
14, 445, 977, 838
8,996,875, 940
11,993, 383, 817
19,230, 615,155
7, 535,193, 801

11,966, 380,517

115,035,811,997

13, 790, 071, 573

17,999,142,704

30, 383, 226, 671

7, 574, 781, 066

33, 322, 209, 466

17,751,426,681

5, 785, 046,164

26, 869, 686, 522

50, 281, 680, 732

95, 768, 370, 471 19, 110,686,765

87, 067, 025, 025

61, 631, 986,108

6, 733, 583, 310 54, 898, 402, 798

a

334, 001, 852, 313

1

Includes cash in till and deposits in b a n k .
2
Includes obligations of States and Territories or minor political subdivisions securities issued under the Federal farm loan act, and obligations of the United States or its possessions.
3
Less deficit.




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^1

TABLE 21.—Consolidated corporation returns for 1930 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

to

[For text defining certain items and describing returns included, see pp. 1-4, 28-29]
PART 1.—ALL CONSOLIDATED RETURNS
Manufacturing
Distribution

A. Receipts, taxable income:
Gross sales
_
_
_Profit or loss from sales—
Returns showing profit.
__
Returns showing loss 1
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

Aggregate

Agriculture
and related
industries

Mining and
quarrying

$45,132,514,163

$144, 558,175

>1,546, 572,114 $33,858,116,334

products, Textiles and Leather and
Total manufac- Food
beverages, and their
products its manufacturing
tures
tobacco

10,468,252,296
29,151,146
10,439,101,150

91,872, 616
977,879
90,394,737

406,581,432
2,170,905
404,410,527

14, 376, 845, 684
1, 377, 671,120
663,280,129

5, 609,160
3, 624, 637
2, 385, 253

47, 625, 451
17, 247, 710
18, 212, 703

462,570,511
291, 730,948
120,361,017

$8,152,940,921

7, 782, 720,166 1,643,558,328
22,324,771
1,453,490
7,760,395,395 1,642,104,833

$1,453,551,003

$592,851,980

255,717,590
5,39,7,387
250,890,203

112,588,945
4,008,275
108,580,670

35, 683,393
49,855,424
12,133,958

10,922,822
8,871, 270
8,694, 582

3,240,166
2,880,131
1,588,486

288. 999, 72P>
2,4761391,094

1,268,389
42, 528,377

45, 208, 246
35, 538, 993

78, 895, 942
1, 247, 216, 981

3, 910, 045
52,624, 781

1,478,359
12,524,071

674,298
2, 799,472

1,590,445, 551
189, 484, 567

3, 206, 598
403,458

38, 980, 299
6, 629,989

461,017,112
48, 780, 714

32, 240,149
4, 058, 302
8,343,446,973

4, 387,627
2,624, 237

969,121
292, 620

1,503,053,971

66, 095,632, 034

203, 584, 047

1, 756, 015, 505 36, 568, 689,559

D. Statutory deductions:
Cost of goods sold
Compensation of officers
Interest paid
Taxes paid other than income tax
Bad debts
Depreciation
Depletion
Loss from sale of real estate, stocks, and bonds
Miscellaneous deductions

34,802, 053, 268
469, 480,995
2, 477, 572, 314
1, 245, 214,505
289, 297, 600
2, 344, 541,871
329,189,900
265,062,409
20,234,963, 343

54,163, 436
1, 832, 022
5,865,838
9, 870,156
4,964, 347
13, 506, 529
1,375,883
1,888,925
101, 400, 509

1,142,171,677
14, 979, 799
52,366,067
48, 570, 490
5,857,845
105,453,981
96,103,923
10, 754, 786
239, 514, 227

26, 206, 358, 992 6, 609, 330, 335 1, 204,118, 696
229,521,649
37,302, 568
21,423, 586
448,068,972
86, 594, 745
19,645,458
387, 384,190
47,032,981
17, 244, 748
131,976, 747
16,822,485
9,398,181
1,164,149,930
126,800, 443
47,021, 219
204, 271,118
351,090
17,476
96,184,884
22,924,888
4,658, 219
6, 205,230, 765 1, 088, 220, 307
234,117,331

494, 362, 763
4,863,092
5,151,894
4, 349, 434
3, 760, 762
8,889,494

E.

62,457,376,205

194, 867,645

1,715,772,795

35,073,147, 247

3,638,255,829

8,716,402

40,242,710

Total statutory deductions

F. Compiled net profit less net deficit




1,495,542,312

605, 296, 274

779, 534
83,311,405

8,035,379,842

1,557,644,914

605,468,378

308, 067,131

« 54,590,943

e 172,104

I1
O

_
B

2
a
o

G. Less tax-exempt interest and dividends on capital stock of
domestic corporations to arrive at statutory net income

1, 779,930,118

3,610,056

45,610, 288

509, 797,826

36, 298,451

7,011,864

1, 261, 741

H. Statutory net income less statutory net deficit
I. Net loss for prior year deducted by concerns reporting net
income for 1930

1,858,325, 711

5,106,346

o 5,367, 578

985, 744,486

271,768, 680

6 61,602,807

6 1,433,845

51, 045, 218

127,970

25,057, 604

3, 369, 376

173,139

65, 776

J. Statutory net income (H) less net loss for prior year (I)
K. Total tax
L. Compiled net profit (F) less total tax (K)

1,807,280,493
398, 284,195
3, 239,971,634

4, 978, 376
2,071,011
6,645, 391

6 7, 393, 454
10,833, 518
29,409,192

960, 686,882
196,149, 303
1, 299,393, 009

268, 399, 304
38,561, 742
269, 505, 389

6 61, 775,946
3,931,497
6 58, 522,440

6 1, 499,621
2,969,306
« 3,141, 410

Cash and stock dividends distributed: 3
Cash dividends
Stock dividends

5,177,896,838
173, 255, 676

3,101, 671
1, 525, 200

184, 768, 023
2, 496,860

2, 206, 870,189
62, 699,455

301, 592,917
3,811,631

49, 702,154
1,006,970

26,036, 713
582,600

Total dividends distributed

5, 351,152, 514

4,626,871

187, 264,883

2, 269, 569,644

305, 404, 548

50, 709,124

26,619, 313

For footnotes see p. 293.




.._.

2,025,876

I
1
O

3
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to

TABLE 21.—Consolidated corporation returns for 1980 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 l.-ALL CONSOLIDATED RETURNS—Continued
Manufacturing—Continued
Distribution

A. Receipts, taxable income:
Gross sales
Profit or loss from sales—
Returns showing profit
Returns shotting loss l
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

Rubber products

Forest products

Paper, pulp,
and products

Printing,
publishing,
and allied
industries

Chemicals and
allied products

Stone, clay,
and glass
products

Metal and its
products

$886,474,068

$538,243,660

$624,960, 080

$816,930, 876

$8, 549, 016, 378

$582,683,706

$10,937,670,371

157,677,995
61,475
157,616,520

204, 07S, 707
1,572,251
202,501,456

2,062,161,841
248,960
2,061,912,881

181,728,058
S52, 791
181,875,267

1

188,811,711
1,008,391
187, SOS, 320

110,999,884
1,066,428
109,943,456

3,312,419
8, 661, 567
4,801,836

5,221,842
8, 500, 858
5,166,874

3, 950, 209
22,421,137
2, 376, 669

6,479,856
5, 214,366
13, 579, 724

285, 239,675
72,128,232
28,679,637

1,968,860
3,430,899
1,692,493

101,195, 706
98, 736,416
35, 743, 201

128,518
9, 705,280

2, 758, 536
9,411,180

915,955
4, 593,922

565, 625
6,887,959

59,498,434
934,143,437

435,692
6,980, 741

7,830,640
192,496,814

11,971,596
277,506

3, 238,979
648,854

21,192,139
626, 504

40,823,861
819, 998

259, 752, 771
16, 212,896

2,179, 235
1,141,189

61,411,201
20,977, 578

3
o

925, 332, 790

573,190, 783

681,036,615

891,302,265

10, 204,671,460

600, 512,815

11,456,061,927

^

D. Statutory deductions:
Cost of goods sold
_
Compensation of officers
Interest paid
Taxes paid other than income tax
Bad debts
Depreciation
Depletion
_
Loss from sale of real estate, stocks, and bonds
Miscellaneous deductions

699,170, 748
3, 228,931
23,199,171
7,317, 775
10,348,640
33,725,659
hi
128
972, 797
184,461, 765

428,300, 204
8, 933, 921
17, 826, 211
12,898,213
3,917,990
27,190, 725
16,136,125
4, 099, 660
87,141,272

467, 253, 560
7, 000, 560
31, 293, 885
9, 856,121
2,137, 093
31, 732, 762
2, 225,976
2,855, 299
92,479, 332

614, 603, 455
14, 497,642
19,096, 733
11,185,341
10,010,439
17,823,478
1,387
3, 493,143
122, 744, 662

6,487,103,497
35,659,026
124,980,660
142,390, 749
21,955,913
409,380,186
158, 620,553
10, 792,335
2, 244,330,861

400,309,439
7,711,044
7, 710, 233
6, 796,140
2,661,696
35,563,981
1,271, 763
2,052, 577
100,326, 693

8,312,271, 726
75,897,977
102,240,179
120, 722,114
42,938, 228
408, 510,909
25,447,861
31, 760,666
1,761,803,883

E.

962,425,614

606,444, 321

646,834, 588

813,456, 280

9, 635,213, 780

564, 403, 566

10,881, 593,543

C.

Total compiled receipts 2

Total statutory deductions




_

_

2,627,972,276
2,564,209
2,625,408,067

\4

o

o

F. Compiled net profit less net deficit
j
G. Less tax-exempt interest and dividends on capital stock of domesticjjorporations to arrive at statutory net income,

<* 37,092,824
12, 249,102

6 33,253, 538
3,887,833

34, 202, 027
21,818,643

77,845,985
41,643,859

574,468,384

569,457,680

36,109,249

275,965,667

3,320,424

82,388, 779

H. Statutory net income less statutory net deficit
I. Net loss for prior year deducted by concerns reporting net income
for 1930-

6 49, 341,926

6 37,141, 371

12,383,384

36,202,126

293,492,013

32, 788,825

492,079,605

619,107

282,071

282,430

1,006,665

2, 008, 284

331,998

16,491,398

J. Statutory net income (H) less net loss for prior year (I) _
K. Total tax
L. Compiled net profit (F) less total tax (K)

6 19, 961,033
690,842
6 37, 783, 666

6 37,423,442
713, 576
6 33, 967,114

12,100,954
3, 228,628
30,973, 399

35,195,461
5, 551,889
72, 294,096

291,483, 729
49,863, 780
519, 593,900

32,456, 827
5,313,804
30, 795,445

475, 588, 207
78, 566,662
495,901, 722

Cash and stock dividends distributed: 3
Cash dividends
Stock dividends

37, 469, 586
20,000

25, 382, 217
1, 200,000

41, 231,867
10, 393,492

75,200, 560
366,011

770,138,145
21, 779,468

55, 591, 791
6, 753,951

766,006, 073
13,842, 289

Total dividends distributed.

37,489, 586

26, 582, 217

51,625,359

75, 566, 571

791,917,613

62, 345, 742

779,848, 362

For footnotes see p. 293.




1
o

to
CO

TABLE 21.—Consolidated corporation returns for 1930 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 RETURNS-Continued

Distribution

. Receipts, taxable income:
(} ross sales

Manufacturing
Transportation
and other
not elsewhere Construction
public utilities
classified

$722, 793, 291

$363, 261,641

287,929,886
4,671,114
233,258, 722

63,419,828
28, 012
68,891,816

5,355, 563
11,030,648
5, 903, 557

52,159, 369
10, 535, 502
8, 081. 399

$11,449,095,992
316,963,970
143,057, 014

699, 840
15.. 049, 324

1, 509, 309
10, 452, 703

22,850,433
1,101,030

20, 773,181
857, 745

784,783,686

467, 630, 849

D. Statutory deductions:
Cost of goods sold
Compensation of officers
Interest paid
Taxes paid other than income tax
Bad debts
D epreeiation
Depletion
Loss from sale of real estate, stocks, and bonds..
Miscellaneous deductions

489, 534,
13, 003,
10, 329,
7, 590,
8, 025,
17, 511,
198,
11, 795,
206, 293,

299, 869, 825
10, 762, 725
16, 808, 770
4, 475,998
3.180, 282
12, 634, 229
173, 305
2, 983, 510
75, 817, 979

E.

764, 282, 421

Profit or loss from sales—
Returns showing profit
Returns showing Loss.1
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
Receipts, tax-exempt income:
Dividends on capital stock of domestic corporations
Interest on Federal, State, and municipal bonds
C.

Total compiled receipts 2

Total statutory deductions

F, Compiled net profit loss net deficit.




569
302
803
574
320
074
759
766
254

20, 501, 265

426, 706,

623

40, 924, 226

Trade

Service—Professional,
amusements,
hotels, etc.

Finance—Banking, insurance,
real estate and Nature of
holding combusiness
panies, stock
not given
and bond
brokers, etc.

$9, 220,005, 899

CO

2, 124,158, 254
2,120,508,675
91, 730, 392 $1,132, 438, 602 $1,135, 610, 881
673,161,511
43,621,111
20, 769, 285
238, 324, 239
78, 173, 252
54, 675,108

$5, 326
16, 446
10,144

29, 260, 881
805, 733, 294

4, 981, 521
99, 226, 800

10,868,092
51, 695, 777

116,972,946
183, 998,169

34,400

712, 058, 595
26, 630, 256

25, 086, 453
2, 985, 228

43, 375, 447
4S6,121

285,945, 766
102, 706,885

2,100
4,171

2, 736, 720, 397

72, 587

13, 482, 800, 002 9, 565, 810, 656 1, 314, 308, 432

7, 099, 489, 338
89, 778, 249
36, 479, 955
66, 869, 477
19, 247, 919
467, 086, 921
1. 352, 960, 621
75, 901,132
58, 511,936
67, 806, 737
93,454,963
606, 072,199
27, 563, 709
45, 285, 901
68, 645, 647
24, 849, 442
4, 532, 474
824, 054, 873
101,799,607
62, 049, 890
60, 892, 832
1,016,050
25,475,615
774,006
108,107, 461
12, 042, 334
28, 530, 273
4, 570, 236
9,024,099.010 1,937,168,837 1,035,879, 034 « 1, 615,818,487
11, 922, 521, 988 9, 407,137, 369
1,560,278,014

158,673,287

1, 212, 355,198
101, 953, 234

« 2, 504, 800, 610
231,919,787

9,200
2,057
16,063
4,915

34,495
66, 730
~5,857

CO

2
o

o

G. Less tax-exempt interest and dividends on capital stock of
domestic corporations to arrive at statutory net income

6,271

23, 951, 463

21, 630, 926

738, 688, 851

28, 071, 681

43, 861,

568

H . Statutory net income less statutory net deficit
I. Net loss for prior year deducted b y concerns reporting net income
for 1930
I
I..
--_.

6 3, 450,198

19, 293, 300

821, 589,163

130, 601, 606

58, 091,

666

6 156, 732, 864

6 414

427, 360

949, 065

9, 290, 825

3, 621,. 831

2,121,878

7,841,936

8,233

J. Statutory net income (II) less net loss for prior year (I).
K. Total tax
L. Compiled net profit (F) less total t a x ( K )

e 3, 877, 558
6, 757, 577
13, 743, 688

18, 344, 235
2, 896, 337
38, 027, 889

812, 298, 338
123, 906. 012
1, 436, 372, 002

126, 979, 775
28,591,154
130, 082,133

55, 969, 788
10, 657, 305
91,295,929

6 164, 574, 800
23,179, 555
208, 740, 232

e 8, 647

Cash and stock dividends distributed: 3
Cash dividends
Stock dividends

58, 518,166
2, 943,043

56, 846,
515,

551
963

1, 949, 809,103
13, 987, 549

246, 599,
19, 140,

80, 429,
778,

Total dividends distributed

61, 461, 209

57, 362,

514

1, 963, 796, 652

265,739,884

323
561

388, 652,

651

756
500

449, 472,
72, 111,

222
588

81,208,256

521, 583,

810

'~5f~857

For footnotes see p . 293.




O

1
o

TABLE 21.—Consolidated corporation returns for 1930 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
PAET 2.—CONSOLIDATED RETURNS SHOWING NET INCOME

00

to

Manufacturing
Distribution

Aggregate

A. Receipts, taxable income:
Gross sales
Profit or loss from salesReturns showing profit
Returns showing 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

$32,065,600,416
8,081,741,611
594,465
8,081,147,146

Agriculture
and related
industries

Mining and
quarrying

$105, 020, 424

$768, 082, 541

84,171,107
9,089
84,162,018

218,272,611
124,139
218,148,472

products, Textiles and Leather and
Total manufac- Food
beverages, and their
turing
products its manufactobacco
tures

$23, 827, 779, 004

$5, 026, 421, 651

$479, 257, 544

$342,700,445

6,048, 491, 049
89,894
6, O48, 401,155

/, 388, 849,135
79, 230
1, 388, 769,905

134,957, 606

75,278,655

134, 957, 606

75,278,655

|jj

11, 391, 495, 389
934,106, 538
418, 091, 282

4, 418, 442
1, 585, 294
1, 681, 597

19, 460, 461
9,265 164
8, 976 374

386, 301, 494
181, 674, 861
84,961, 304

23,132,797
20, 529, 886
7, 524, 646

4, 769, 615
3, 077, 065
2,051, 042

314, 279
1, 460, 759
421, 336

226,942,038
2, 213, 419, 977

538, 792
40, 365, 307

41, 858,136
18, 874, 389

68, 675, 847
1,163, 804, 673

3, 445, 549
39, 854, 370

332, 773
4, 519, 777

581, 466
1, 731, 983

02

1, 258, 907,919
144,123, 094

620, 236
4,393

21, 656, 993
4, 809, 963

389, 376, 873
41, 524, 266

28, 087, 962
3, 705,120

1,715,411
1, 986, 886

413, 371
72, 081

3
o

48, 652, 686, 653

154, 234, 485

892, 984, 021

26,144, 098, 322

5,152, 701, 981

497, 710, 113

347, 695, 720

24,085, 310, 430
298, 367,846
1, 603, 231, 521
895,194,195
152,039,136
1, 684, 968,154
171, 241, 559
63,991, 259
14,917, 466, 538

20, 858, 404
751, 232
959, 279
8, 094, 477
1, 353,765
11, 498, 986
567, 240
208,106
91, 892, 041

549, 934, 069
7, 111, 6%
20, 434, 896
23,123, 690
1, 839,175
44, 296, 965
38,141, 857
2,146, 594
86,871,124

17,880,295,011
146, 288, 699
217, 339, 439
239, 069, 324
66, 874,172
784,044,116
113, 561, 988
35, 408, 578
4, 567, 675,181

3, 736, 698, 974
30, 916, 438
35, 895, 608
32, 555, 523
11,223,214
91, 370, 893
297, 206
12, 873, 641
843, 577, 760

345, 252, 716
6, 927, 890
2, 249, 855
4, 282, 833
2, 308,023
16, 400, 427
8,082
292, 603
83, 215,869

81,878
43,387,859

-.

43,871,810,638

136,183, 530

773, 900, 066

24, 050, 556, 508

4, 795, 409, 257

460, 938, 298

322, 256,819

F. Compiled net profit
_
G. Less tax-exempt interest and dividends on capital stock of
domestic corporations to arrive at statutory net income..

4,780,876,015

18, 050,955

119,083,955

2, 093, 541, 814

357, 292,724

36,771,815

25,438,901

1,403,031,013

624,629

26,466,956

430,901,139

31, 793, 082

3, 702,297

485,452

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
_
_
--Loss from sale of real estate, stocks, and bonds—
Miscellaneous deductions
_
E.

Total statutory deductions

-.
-.
—

_-_

-




—

•

—

s
o

3, 377, 845, 002

17, 426, 326

92, 616, 999

1, 662, 640, 675

325, 499, 642

33, 069, 518

51, 045, 218

127,970

2, 025, 876

25, 057, 604

3, 369, 376

173,139

65,776

^ J. Statutory net income (H) less net loss for prior vear (I)
CO K.
Total tax
oo L . Compiled net profit (F) less total tax (K)

3, 326, 799, 784
398, 284,195
4, 382, 591, 820

17, 298, 356
2, 071, 011
15,979, 944

90, 591,123
10, 833, 518
108, 250, 437

1, 637, 583, 071
196,149, 303
1,897,392,511

322,130, 266
38,561,742
318, 730, 982

32, 896, 379
3, 931, 497
32, 840, 318

24, 887, 673
2, 969, 306
22, 469, 595

co
1
^
to

Cash and stock dividends distributed: 3
Cash dividends
Stock dividends

4, 489, 668,104
99, 752,328

1, 828, 088
1, 525, 200

109, 796, 998
2,496, 860

1, 919, 589, 558
46, 315, 568

282,828,167
3, 722, 778

31,921, 428
420,460

20, 969,124
582,600

Total dividends distributed.

4, 589, 420,432

3, 353, 288

112, 293, 858

1, 965, 905, 126

286, 550, 945

32, 341, 888

21, 551, 724

H. Statutory net income
I. Net loss for prior year deducted by concerns reporting net income for 1930

^

24, 953,449

For footnotes see p. 293.




Hi

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GO

s
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TABLE 21.—Consolidated corporation returns for 1930 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 RETURNS SHOWING NET INCOME—Continued
Manufacturing—Continued
Distribution

A. Receipts, taxable income:
Gross sales—

C.

E.

Total compiled receipts 2
Statutory deductions:
Cost of goods sold
Compensation of officers
...
Interest paid
...
Taxes paid other than income taxes
Bad debts
...
Depreciation
_
Depletion
—
Loss from sale of real estate, stocks, and bonds..
Miscellaneous deductions
Total statutory deductions..

F. Compiled net profit
-.
G. Less tax-exempt interest and dividends on capital stock of domestic corporations to arrive at statutory net income
.....




Chemicals and
allied products

Stone, clay,
and glass
products

$698,856,831

$6,830,660, 743

$510, 083, 224

Metal and its
products

Paper, pulp,
and products

$129, 342, 704

$369, 697, 728

35,315,115
10,664
35,304,451

110,546,785

175,645,947

1,598,167,309

164,759,686

2,115,275,439

110,546,785

175,645,947

1,598,167,309

164,759,6

2,115,275,439

Profit or loss from salesReturns showing profit
Returns showing net loss
Profits less losses l
..
__.
Gross profit from operations other than amounts tabulated as

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

Printing,
publishing,
and allied
industries

Rubber prod- Forest products
ucts

$425,831, 771
81,768,017
81,763,017

$8,575, 716,201

749, 234
6,885, 600
2, 672, 541

1, 845,021
1,830, 377
730, 468

674,813
1, 960,409
1,142, 492

5, 653, 659
4, 246, 288
12, 694, 335

250, 805,814
52,049,990
21,187, 796

2, 731', 028
1,043, 691

94, 747,222
80,019,971
31, 620,869

44, 776
5, 275,143

266, 326
1,241,434

634,907
3,120,187

272,193
.1,891,738

56, 064, 046
910, 747. 267

181, 490
6,135. 303

6,561, 767
175.450, 284

4, 625,057
211,945

1,108.909
403, 685

2, 958, 504
573,970

33, 025, 051
797, 550

239, 064, 791
15, 251, 407

1, 861, 345
1,095, 677

55, 346, 031
16,552, 766

446, 296, 067

136,768,924

380, 763, 010

766, 437, 645

8, 375,831, 854

524, 824,667

9,036,015,111

344,068, 754
1,285,969
9, 685, 654
3,098,619
907, 512
15, 745,928
2,256
60,287,664

94,038,253
2, 319,920
1,888,124
2,473, 077
752. 050
5,491, 883
4, 977, 723
390, 756
16,615,860

259, 060,993
4, 453, 550
5,958, 274
5, 025, 348
876, 200
18, 748, 352
1, 282,149
529,897
54, 003,128

523, 210, 884
10, 907, 748
15, 315, 592
10, 369, 459
7,176,941
15, 033,195
1, 387
1,629,948
96, 465, 992

5, 232, 493, 434
26, 582, 747
76,807, 708
83, 522, 703
12, 097, 062
280, 285, 409
85, 696, 719
6, 261,872
1, 899, 570, 063

346, 324, 538
5, 652, 507
4,826,171
5, 627, 889
1,845, 451
29,857, 600
812, 296
1,002, 538
81, 248, 614

6, 460,446, 918
48,339,934
59, 402,472
85,888, 561
25, 754, 448
302,063, 388
20, 394,146
11,745,406
1,278,119,461

435,082, 356

128,947, 646

349, 937. 891

10, 111, 146

7, 703,317,717

477,197, 604

8, 292,154, 734

11, 213, 711

7,821, 278

30,825,119

86,326,499

672,514,137

47, 627.063

743,860, 377

4,837,002

1, 512, 594

3, 532,474

38,822,601

254,316,198

2,957, 022

71,898,797

I
S
CO

i

H. Statutory net income
I. Net loss for prior year deducted by concerns reporting net income
for 1930
J. Statutory net income (H) less net loss for prior year (I).
K. Total tax
-..
\s. Compiled not profit (F) less total tax (K)
Cash and stock dividends distributed: •'
Cash dividends
Stock dividends..
.
Total dividends distributed.

6, 376, 709

6, 308. 634

27, 292, 645

47, 503,898

418,197,939

44,670,041

619,107

282,071

282, 430

1,006,665

2,008,284

331,998

671.961, 580

5, 757,602
690,842
10, 522,869

6, 026, 613
713, 576
7,107, 702

27. 010, 215
3. 223, 628
27. 596, 491

46, 497, 233
5, 551, 889
80, 774, 610

416,189, 655
49, 863, 780
622, 650, 357

44, 338, 043
5, 313,804
42, 313, 259

655,470,182
78,566,662
665, 293, 715

25, 028,487

11,161, 251

29, 035,194
9, 961, 242

72. 244, 842
331, 761

692. 708,985
17, 355, 304

41,158,217
2, 036, 707

658, 062, 795
9, 256, 856

25,028, 487

11,161, 251

38, 996, 436

72, 576, 803

710,064, 289

43,194,924

667, 319, 651

16,491,39

F o r footnotes see p . 293.




I
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1—4

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to
OO

TABLE 21.—Consolidated corporation returns for 19S0 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 RETURNS SHOWING NET INCOME—Continued

Manufacturing
Transportation
not elsewhere Construction
and other
classified
public utilities

Distribution

Receipts, taxable income:
Gross sales...
Profit or loss from salesReturns showing profit
Returns showing 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
_
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
_
Loss from sale of real estate, stocks, and bonds
Miscellaneous deductions
E.

_

Total statutory deductions

F. Compiled net profit
G. Less tax-exempt interest and dividends on capital stock of domestic corporations to arrive at statutory net income




Trade

Service—Professional,
amusements,
hotels, etc.

Finance—Banking, insurance,
real estate and Nature of
holding combusiness
not given
panies, stock
and bond
brokers, etc.

I

$439,210,162

$292,206,885

$7,072, 511, 562

167,982,405

54,249,680

167,982,405

54,249,680

1,676,557,164
871,848
1,676,185,821

1,916,131
6,883,488
3,872,088

33,672,193
9,585,270
7, 338,034

$9,441, 353,151
267, 293,168
122,857, 571

56, 627, 061
32,175, 421
35, 715, 777

$870,459,805
18,159, 762
32,821, 589

290,554
9,837,187

922,654
9, 246,840

23,082, 587
756, 455,486

3, 500, 224
62, 727, 031

4,069, 493
44, 487,996

84, 259,905
117,458,255

16,170,441
873,179

20, 283,494
499, 761

649,181, 307
22,942,893

17, 220, 727
2, 713, 709

38, 424,014
468,002

122,144, 275
71,155,936

479,053,230

373,755,131

11, 283,166,163

7, 283,191,512

1, 008, 890,661

1, 512, 298, 854

67,504

271,277,757
6,778,054
4,198,531
4,254,544
2,200,868
4,620,312
92,280
597,783
111,182,911

237,957, 205
7,739,600
14, 739,098
3, 391, 340
1,457, 554
8,939,066
173,056
1,822,696
51, 584,198

25,772,097
1,033, 259,472
504,151, 315
20, 564, 514
683,613, 841
17, 502,056
13,880, 862
7, 270,195,002

5, 396, 265, 741
39,553, 716
41, 390, 235
46,963, 389
21, 429, 727
75, 210, 563
452,485
3, 219, 631
1, 395, 423, 466

13,453,125
34, 260, 219
17, 728,832
2,165,385
44,911, 536

9,200
2,057
13,974
4,915

1,761, 445
763, 794, 271

57, 688,481
240,846,826
52,657, 854
36, 349,929
32,453, 081
842,877
5, 543, 347
* 690,010, 503

405,203,040

327,803,813

9,568,939,159

7,019, 908,953

878,074,813

« 1,116,392,898

50,898

73,850,190

45,951,318

1, 714,227, 004

263, 282, 559

130, 815,848

395,905,956

16,606

17,043,620

20,783,255

672,124, 200

19,934,436

38,892,016

193,300,211

4,171

* $579,197, 799
414, 351,152
123, 731, 532

$4,983
16,446
7,504

1
o
GO

34,400

o

4,171

3
o
o

20,752

H Statutory net income
T. Net loss for prior year deducted by concerns reporting net income
for 1930

56, 806, 570

25,168,063

1, 042,102, 804

243, 348,123

91,923,832

202,605, 745

12,435

427, 360

949,065

9, 290,825

3, 621, 831

2, 121, 878

7.841.936

8,233

1. Statutory net income (H) less net loss for prior year (I)
K. Total tax
.
.__
.
L. Compiled net profit (F) less total tax (K)
...

56, 379, 210
6, 757, 577
67,092, 613

24, 218,998
2, 896, 337
43, 054, 981

1,032,811,979
123,906,012
1, 590, 320, 992

239. 726, 292
28. 591,154
234, 691, 405

89, 801, 954
10, 657, 305
120,158, 543

194, 763, 809
23,179, 555
372, 726, 401

('ash and stock dividends distributed: 3
Cash dividends
Stock dividends

54,471,068
2, 647,860

53, 426,621
182,963

1,838, 219, 019
6,862, 258

214,042, 297
18,136,147

76, 829, 774
104, 485

275,935,749
24,128, 847

Total dividends distributed

57,118,928

53, 609, 584

1,845,081,277

232,178,444

76,934, 259

300,064, 596

. .

4,202
16, 60fi

For footnotes see p. 293.




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TABLE 21.—Consolidated corporation returns for 1930 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

00
00

PART 3.—CONSOLIDATED RETURNS SHOWING NO NET INCOME
Manufacturing
Distribution

Aggregate

A. Receipts, taxable income:
Gross sales
_
_
- $13,066,913,747
Profit or loss from sales2,886,510,685
Returns showing profit
28,556,681
Returns showing loss 1
..
2,857,954,004
Profits less losses
_
Gross profits from operations other than amounts tabu2,985,350,295
lated as gross sales.,
_.
443,564,582
Interest..
245,188,847
Rents
Profits from sale of real estate, stocks, bonds, and other
62, 057,688
capital assets
_
...
262,971,117
Miscellaneous receipts
_
U. Receipts, tax-exempt income:
331,537, 632
Dividends on capital stock of domestic corporations.
45, 361,473
Interest on Federal, State, and municipal bonds

Agriculture
and related
industries

products, Textiles and Leather and
Total manufac- Food
beverages, and their
turing
products its manufactures
tobacco

$778, 489, 573

$10, 030,337,330

7,201,509
968,790
6,282,719

188,808,821
2,0^6,766
186,262,055

1,784,229,117
22,284,877
1,711,994,240

1,190, 718
2, 039,343
703,656

28,164,990
7,982, 546
9, 236,329

76, 269, 017
110, 056, 087
35,399, 713

729,597
2,163, 070

3, 350,110
16, 664, 604

2, 586,362
399,065

17,442,945,381

D. Statutory deductions:
Cost of goods sold
_.
Compensation of officers
_
Interest paid
Taxes paid other than income tax
Bad debts
DepreciationDepletion
Loss from sale of real estate, stocks, and bonds
Miscellaneous deductions..._
__
E.

C.

Total compiled receipts2

Total statutory deductions

F. Compiled net deficit




_

$39,537,751

Mining and
quarrying

$3,126,519, 270

$974, 293,459

$250,151, 535

120,759,984
5,327, 887
115,432,507

87,810,290
4,008, 275
33,805,015

I

12, 550, 596
29,325,538
4,609,312

6,153, 207
5, 794, 205
6, 643, 540

2, 925,887
1,419,372
1,167,150

o

10, 220, 095
83,412,308

464, 496
12,770,411

1,145, 586
8, 004, 294

92,832
1, 067, 489

o

17, 323, 306
1,820, 026

71, 640, 239
7,256,448

4, 152,187
353,182

2,672, 216
637,351

555, 750
220,539

49, 349, 562

863, 031, 484

10,424,591, 237

3,190, 744, 992

1, 005, 343, 858

257,600, 554

10, 716, 742,838
171,113,149
874,340,793
350, 020,310
137,258, 464
659,573, 717
157,948,341
201, 071,150
5,317,496,805

33, 305, 032
1, 080, 790
4,906, 559
1, 775,679
3,610, 582
2, 007,543
808,643
1,680,819
9, 508,468

592, 237,608
7,868,103
31,931,171
25,446,800
4, 018, 670
61,157,016
57, 962, 066
8,608,192
152,643,103

8, 326, 063,981
83, 232, 950
230, 729, 533
148, 314, 866
65,102, 575
380,105,814
90, 709,130
60, 776, 306
1,637,555,584

2, 872,631, 361
6, 386,130
50, 699,137
14, 477, 458
5, 599, 271
35,429, 550
53, 884
10, 051, 247
244, 642, 547

858, 865,980
14, 495, 696
17, 395, 603
12,961,915
7, 090,158
30,620, 792
9,394
4,365, 616
150,901,462

226,940,973
2, 739,150
4, 040,444
2, 378,666
2, 028, 359
4, 462, 765

18,585,565,567

58,684,115

941,872, 729

11, 022, 590, 739

3, 239,970, 585

1,096,706,616

1,142,620,186

9,334,553

78,841, 245

597,999,502

49,225, 593

91,362, 758

254,709,188
1,374,260
253,334,928

697, 656
39, 923, 546
283,211,559
25, 611, 005

3
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G. Plus tax-exempt interest and dividends received on capital
stock of domestic corporations to arrive at statutory
deficit
H. Statutory deficit
Gash and stock dividends distributed: 3
Cash dividends
_
Stock dividends
Total dividends distributed

376, 899,105
1, 519, 519, 291

___.

2, 985, 427
12, 319, £

19,143, 332

78, 896, 687

4, 505, 2

3, 309, 567

776, 289

97, 984, 577

676, 896,189

53, 730,962

94, 672, 325

26, 387, 294

688, 228, 734
73, 503, 348

1, 273, 583

74. 971, 025

287, 280,631
16, 383,887

18, 764, 750
88, 853

17, 780, 726
586, 510

5, 067, 589

761, 732, 082

1, 273, 583

74, 971, 025

303,664,518 !

18, 853, 603

18, 367, 236

5, 067, 589

For footnotes see p. 293.




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TABLE 21.—Consolidated corporation returns for 1980 by major industrial groups, shoioing analysis of compiled receipts and statutory deductions; also net profit or deficit, net income, tax, and net profit after deducting tax—Continued
PART 3.—CONSOLIDATED RETURNS SHOWING NO NET INCOME—Continued

CO

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Manufacturing—Continued
Distribution

A. Receipts, taxable income:
Gross sales
Profit or loss from sales—
Returns showing profit
Returns showing loss

_

_

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
Loss from sale of real estate, stocks, and bonds
Miscellaneous deductions
E.

Total statutory deductions




Forest products

$460,642,297

$408,900,956

_

._

Paper, pulp,
and products

Printing,
publishing,
and allied
industries

Chemicals and
allied products

$255, 262, 352 $118,074,045 $1, 718, 355,635
463,994,532
248,960
463,745,572

Stone, clay,
and glass
products

$72,600 482

Metal and its
products

$2,361, 954,170

75,684,76b
1,045,764
74,639,005

47,181,260
61,475
47,069,785

2, 563,185
1, 775, 967
2,129,295

3,376,821
6,670,481
4,436,406

3, 275,396
20,460,728
1,234,177

826,197
968,078
885,389

34,433,861
20,078, 242
7,491,841

275, 951
699,871
648, 802

6, 448, 484
18,716,445
4,122, 332

83, 742
4,430,137

2,492,210
8,169, 746

281,048
1,473, 735

293,432
996, 221

3,434,388
23, 396,170

254,202
845,438

1, 268,873
17,046, 530

7,346,539
65, 561

2,130,070
245,169

18, 233,635
52,534

2, 798,810
22,448

20,687, 980
961,489

6,065,170
4,424,812

479,036, 723

436,421,859

300,273,605

124,864, 620

1,828, 839, 606

317,890
45,512
75,688,148

2, 420,046,816

355,101, 994
1, 942, 962
13, 513, 517
4, 219,156
9, 441,128
17, 979, 731
128
970, 541
124,174,101

334, 261, 951
6,614,001
15, 938,087
10,425,136
3,165, 940
21,698, 842
11,158, 402
3, 708, 904
70, 525, 412

208,192, 567
2, 547,010
25, 335, 611
4,830, 773
1, 260, 893
12, 984,410
943, 827
2, 325, 402
38,476,204

53, 984, 901
2, 058, 537
2, 884, 062
1,168, 251
816, 245
5, 706, 381
459, 467
1, 050, 039
19,078.079

1, 851, 824,808
27, 558,043
42,837, 707
34,833, 553
17,183, 780
106,447, 521
5,053, 715
20,015,260
483,684,422

527, 343, 258

477,496, 675

296, 896, 697

87, 205, 962

2, 589, 438,809

106,548,694
1,008,391
106,540, SOS

Profits less losses *

2

Rubber products

28,427,760
1,572,251
26,855,509

91, 392, 571 1,254,610,063
3, 589, 894
9,076, 279
3, 781,141
48,172, 952
815,882
58,868,046
2,833,498
9,858, 851
2, 790, 283
129, 094, 777
72, 923, 834
1,863,195
4, 530, 463
344, 760, 798
26,278,670
133, 345,134

1, 931, 896,063

16,968,872
852, 791
16, 615,581

512,6b6,837
2,564,209
510,132, 628

s
3
a
o

F. Compiled net deficit
_.
G. Plus tax-exempt interest and dividends received on capital stock
of domestic corporations to arrive at statutory deficit

48, 306,535

41,074,816

7 3,376, 908

8,480, 514

103,056,457

11,517,814

7,412,100

2, 375, 239

18, 286,169

2, 821, 258

21,649, 469

363,402

169,391,993
10,489, 982

II. Statutory deficit

55, 718,635

43,450,055

14, 909, 261

11. 301, 772

124, 705, 926

11,881,216

179,881, 975

Cash and stock dividends distrimited: 3
Cash dividends
Stock dividends

12, 441,099
20,000

14, 220, 966
1, 200,000

12,196, 673
432, 250

2, 955, 718
34, 250

77, 429,160
4, 424,164

14, 433, 574
4, 717, 244

107, 943, 278
4, 585,433

Total dividends distributed

12,461,099

15, 420, 966

12, 628, 923

2, 989, 968

81,853, 324

19,150,818

112, 528, 711

For footnotes see p. 293.




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TABLE 21.- -Consolidated corporation returns for 1980 by major industrial groups, showing analysis of compiled receipts and statutory deduc-

tions; also net profit or deficit, net income, tax, and net profit after deducting tax—Continued

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P A R T 3—CONSOLIDATED RETURNS SHOWING NO N E T INCOME—Continued

Distribution

A. Receipts, taxable income:
Gross sales
Profit or loss from sales—
Returns showing profit
Returns showing loss l
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

_

Manufacturing
not elsewhere Construction
classified

$283, 583,129
69,997,481
4,671,114
65,526,817

Transportation
and other
public utilities

$71, 054, 756

Trade

Service—Professional,
amusements,
hotels, etc.

1

447,601,090
8,278,286
444, S22, 854

3,439, 432
4,147,160
2,031,469

18,487,176
950, 232
743,365

$2,007, 742,841
49,670,802
20,199, 443

35,103, 331
11, 445, 690
42, 457, 475

409,286
5, 212,137

586,655
1,205,863

6,178, 294
49,277,808

1,481, 297
36, 499, 769

6. 798. 599
7,207, 781

6,679,992
227,851

489, 687
357,984

62,877, 288
3, 687, 363

7,865, 726
271, 519

4, 951,433

$261, 978, 797
2, 609,523
21,853, 519

18,119

305,730,456

93,875, 718

2,199, 633, 839 2, 282, 619,144

218,256,812
6,225, 248
6,131, 272
3,336, 030
5, 824, 452
12,890, 762
106, 479
11,197, 983
95,110, 343

61, 912, 620
3, 023,125
2, 069, 672
1, 084, 658
1, 722, 728
3,695,163
249
1,160, 814
24, 233, 781

10, 707, 858
319,701,149
101, 920, 884
4,284, 928
140,441,032
7,973, 559
14,649,411
1, 753,904,008

1,703.223,597
27,315, 761
34,510,897
20,843, 348
23,856,174
26, 589,044
321, 521
8,822, 703
541, 745, 371

2,808, 791
272, 084, 763

K.

359, 079, 381

98,902,810

2, 353, 582,829

2, 387, 228, 416

334, 280,385




Nature of
business
not given

$2,147, 494,337

9,170,148
28,012
9,142,186

I). Statutory deductions:
Cost of goods sold
..Compensation of officers
Interest paid
Taxes paid other than income tax
Bad debts
Depreciation
Depletion
Loss from sale of real estate, stocks, and bonds
Miscellaneous deductions
Total statutory deductions

Finance—Banking, insurance,
real estate and
holding companies, stock
and bond
brokers, etc.

305,417,771

5, 794,794
24, 251,717
9, 834,877
2, 367,089
17,138,354

* $556,413, 082
258,810, 359
114, 592, 707

$343
~2~640

163,801,491
31, 550,949

2,100

1, 224,421, 543

5,083

« 1,388,407,712

O

w

32, 713, 041
66, 539, 914

32,089, 768
226,240,095
40, 797,109
32,295, 718
28,439, 751
173,173
102, 564,114
* 925, 807, 984

I

2,089

13, 743
15,832

3
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o

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

53,348, 925

5, 027, 092

28, 862, 614

163,986,169

6, 907,843

847, 671

153,948,990
66, 564,651

104,609, 272
8,137, 245

4,969,552

195, 352,440

10,749
2,100

60, 256, 768

5, 874, 763

220, 513, 641

112, 746, 517

33, S32,166

359,338, 609

12,849

4, 047, 098
295,183

3, 419, 930
333, 000

111, 590, 084
7,125, 291

32, 557,026
1,004, 414

3, 599, 982
674,015

173,536,473
47,982, 741

4,342, 281

3, 752, 930

118, 715, 375

33, 561, 440

4, 273, 997

221, 519, 214

8i "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. Excludes nontaxable income, other than interest
on tax-exempt obligations and dividends on stock of domestic corporations as reported in Schedule L of the return.
3 Excludes cash dividends and stock dividends of life insurance companies.
8* Includes for a limited number of returns the cost of securities purchased for customers.
6 Includes special nonexpense deduction of life insurance companies. (See p. 20.)
Deficit.
» Profit.




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TABLE 22.—Corporation fiscal year returns, by month ending fiscal year, and part year returns for 1930, 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, 31]
ALL FISCAL YEAR AND PART YEAR RETURNS
Fiscal year returns
Total for fiscal
year and part
year returns

Distribution

Month ending fiscal yearTotal
J u l y , 1930

A. Receipts, taxable income:
Gross sales
— $24,982,912,553 $22, 404,434,067
Profit or loss from sales1925,791,846
4, S62,799,848
Returns showing profit
80,118,511
64,167,272
Returns shoiving loss
_
4,845,678, SS5 4,298,682,571
Profits less losses 1
_
Gross profit from operations other than amounts tabulated as gross sales
972,038,305
830,577,284
337,682, 745
256,199,154
Interest
_.
402,
511,263
346,
503, 534
Rents
„_
—.
Profits from sale of real estate, stocks, bonds, and other
66,242, 301
50,156,450
capital assets
_
334,210,173
299,876,492
Miscellaneous receipts
_..
B. Receipts, tax-exempt income:
161,714,233
113,339,203
Dividends on capital stock of domestic corporations
24,982,529
19,379, 943
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
Loss from sale of real estate, stocks, and bonds
Miscellaneous deductions
E.

Total statutory deductions




_.

August, 1930

$1, 217,063, 758 $1, 096, 504,602
208,787,890
5,005,637
208,782,253
33,069,314
6, 719,335
15, 355,650

208, 808,967
2,663,909
205,645,058

September,
1930

$1,186, 491, 324
258,887,502
5,886,210
253,451,292

October, 1930

November,
1930

— s

$4, 376, 757, 231 $1,866,422,911
507,728,908
8,109,229
504,619,679

397,832,691
4,240,371
398,592,320

228,097.993
15,294, 743
18,849,101

60, 468, 51ft
27,023, 839
45, 477, 510

107, 764,179
53, 891, 575
30, 658,138

40, 895,346
33,600, 527
24,426,153

4,483, 716
16,005,899

3, 530,181
18,108,749

6, 417, 446
17,901,202

9, 849, 346
18,388,070

7,125, 911
17;573,22.r)

3, 777, 794
468, 634

5,808, 708
700,974

10,082, 773
1, 515, 319

13, 463, 685
2, 528,327

15, 864,190
4, 026,156

27,282,294,102

24,320,466,127

1,296,944,100

1,386,895,051

1,355,377, 928

20,137,239,218
580,096,699
568,026,128
265,5S7, 379
184,747,340
527, 302, 767
25,448,821
167,678,229
4,880,806,456

18,105,801,496
491,979,654
452, 363,673
227, 367,328
157,067,128
438,226,683
16, 329,300
134,908,998
4, 306,137,859

1,013,281,505
31,120, 790
20,235,069
8,797,665
7,947,613
19,118,002
547, 612
680, 553
196,385,894

890,859,544
30, 564,494
30,300, 382
12, 905, 558
8,159,947
34,664, 586
949,448
2,365,231
341,831,641

933,040,032
36, 352,141
44,188,171
21, 380,230
9,061,142
40,791.904
1, 748,461
9,620,495
258,855,521

27,336,933,037

24,330,182,119

1,298,114,703

1,352,600,831

1,355,038,097

4, 613, 300, 551 2,009,934, 419
3, 872,137. 552
40,415,460
75,909, 264
21,129,006
16, 921,023
50,379, 684
1,282,143
6, 537, 366
515,533,653

1, 472.830,591
47,932,642
35,369, 763
'JO, 881, 504
19, 350, 552
35,160,872
3, 703,171
33,106,381
335,824,531

4, 600,245,151

2,004,160,007

2.

Si
I—1

o

CD

§

F. Compiled net profit less net deficit.
_
_
j
O. Less tax-exempt interest and dividends on capital stock of
domestic corporations to arrive at statutory net income-..
H. Statutory net income less statutory net deficit
I. Net loss for prior year deducted by concerns reporting net
income for 1930
__..
...

—

L. Compiled net profit (F) less total tax (K)
Cash and stock dividends distributed: 3
Cash dividends
Stock dividends..
Total dividends distributed

._
_

* 9,715,992

* 1,170,603

34,294 r 220

339,831

13,055,400

5,774,412

186,696, 762

132, 719,146

4, 246,428

6, 509,682

11,598,092

15,992,012

19,890,346

241,335, 697

* 142, 435,138 j

% 417, 031

27,784, 538

* 11,258,261

* 2,936,612

* 14,115,934

30, 936, 687

23, 740, 298 j

2, 402, 762

1,617,699

3, 292,940

1,968, 555

1.774,006

* 7, 819, 793

26,166,839

* 14, 551,201

* 4,905,167

• 15,889, 940

* 272,272,384

.1. Statutory net income (H) less net loss for prior year (I)
K. Total tax

4

* 54,638,935

* 166,184,436

81,814,979

70, 640,309

3, 212,268

6,831,177

5,991, 476

7, 217, 636

7,986, 512

* 136,453,914

* 80,356,301

* 4,382,871

27,463,043

* 5,651,645

5,837,764

* 2,212,100

749,810,244
84,024, 481

628,022,813
79,256,219

20, 750, 922
18,537,314

49, 520, 691
3,318,137

44, 370,308
4,623,058

65, 475,159
13,232,651

92,677,802
11,470,809

833,834,725

707, 279,032

39, 288, 236

52, 838,828

48, 993, 366

78, 707,810

104,148,611

I

For footnotes see p. 297,




O
00

to

CO
O

TABLE 22.—Corporation fiscal year returns by month ending fiscal year, and part year returns for 1930, showing analysis of compiled receipts
and statutory deductions; also net profit or deficit, net income, tax, and net profit after deducting tax—Continued

to
CO

ALL FISCAL YEAR AND PART.YEAR RETURNS-Continued
Fiscal year returns—Continued

January, 1931 February, 1931
A. Receipts, taxable income:
Gross sales
Profit or loss from sales—
Returns showing profit
_
Returns showing 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...
_
Loss from sale of real estate, stocks, and bonds
Miscellaneous deductions
_
E.

Total statutory deductions




Part year
returns

Month ending fiscal year—Continued

Distribution

_
___

_..
__.

$3,445,342,422

$2,122,123,598

March, 1931

April, 1931

May, 1931

June, 1931

$1,283,902,030

$1,157,531,773

$1,370,485,854

$3,275,808,564

981,967,9$
3, 189,175
978,778,765

415,898, US
3,230,814
412,667,629

285,602,763
7,027,783
278,574,970

55,612,988
26,712,217
48,901,609

41,737,821
10,918,512
21,784,887

58,055,084
15,144,382
21,969,026

3,846,238
105,289,301

1,475,695
26,258,337

9,423,422
1,889,056

238,812,387
6,70b, 503
232,106,88.',

$2,578,478,486

I

222,654,129
3,434,209
219, 219, 920

6S6,S68,2SS
20,174,432
616,193,801

662,992.003
16,951,289
547,040,764

47,642,596
16,513,971
55,918,290

52,279,115
10,821,905
18,297,737

104,954,333
39,558,148
44,865,427

141,461,021
81,483,591
56,007,729

3,014,482
17,450,566

:i. 985,233
15,182,057

1,692,680
15,889,118

4,735,522
31,829,968

16,085,851
34,333,681

02

6,114,078
1,699,099

10,840.538
1,012,693

8,056,523
1,457,957

8,161,428
939,689

21,746,064
3,142,039

48,375,030
5,602,586

o
o

3,697,017,253

2,232,112,027

1,411,388,801

1,306,288,400

1,484,567,526

3,526,640,065

2,961,827,975

2,466,563,657
79,119,571
53,713,906
43,832,236
27,297,849
55,608,894
446,673
6,541,443
957,367,501

1, 709,455,969
31,385,652
18,379,174
14,314,108
7,527,043
33,296,522
888,944
5,987,990
378,522,406

1,005,327,060
38,998,716
31,988,465
15,048,191
13,205,4S4
34,775,233
1,383, 574
21,964,135
282,135,613

925,424,889
38,195,868
36,047, 731
19,127.558
12,168; 332
34,400,670
2,321,174
9,365, 762
244.849,803

1,157,265,934
35,105,646
23,182,673
12,354,215
10,200,813
26,664,002
655,679
15,953,086
220,525,061

2,659,614,763
82,788,674
83,049,075
37,597,057
25,227,330
73,366,314
2,402,421
22, 786,556
574,306,235

2,031,437,722
88,117,045
115,662,455
38,220,051
27,680,212
89,076,084
9,119,521
32,769,231
574,668,597

3,690,491,730

2,199,767,808

1,444,826,471

1,321,901,787

1,501,907,109

3,561,138? 425

3,006,750,918

s
a

_ .
F. Compiled net profits less net deficit
Less tax-exempt interest and dividends on capital stock of
a. domestic corporations to arrive at statutory net income.
H. Statutory net income less statutory net deficit
loss for prior year deducted by concerns reporting net
i. Netincome
for 1930
J. Statutory net income (H) less net loss for prior year (I)
K. Total tax
L. Compiled net profit (F) less total tax (K)

Cash and stock dividends distributed: 3
Cash dividends _
__ _ _
Stock dividends
Total dividends distributed

__

6, 525,523

4

* 33,437,670

« 15,613,381

« 17,339,583

4 34,498,360

9,101,117

24,888,103

*44, 922,943
53, 977,616

< 20,440,700

4 59,386,463

4 98,900,559

7,813,177

11,853,231

9,514,480

4, 786, 955

24,541.042

«45,290,901

* 25,127,861

2, 004, 239

1,756,995

1,906, 263

1,461,242

2, 534,268

3,030,329

7, 187,389

4 26,5S9,103

* 28,974,968

* 62,416,792

<106, 087,948

11, 312,478
4

32,354,219

6, 791,194

22,784,047

< 47,197,164

&, 520, 745

7,593,321

3,808,790

4,640,895
4

3,471,370

ii, see, 119

11, 174,670

20,810,953

i 45.864,479

<56, 097,613

<1, 995,222

24,7C0,898

4 37,24G, 4C0

* 20,254, 276

92, 973,839
6, 885,129

55,353,033
1,058,742

35,695,171
1,474,221

44,628,500
3,476,601

26,262, 369
2,469,285

100,315,019
12,710,272

121, 787,431
4, 768,262

99, 858,968

56,411,775

37,169,392

48,105,101

28,731,654

133,025,291

126, 555,693

21 " Gross sales" less "cost of goods sold" (shown under statutory deductions).
Includes net profits from the sale of real estate, stocks, bonds, and other capital assets, but not gross receipts from these items. Excludes nontaxabk income other than interest
on tax-exempt obligations and dividends on stock of domestic corporations as reported in Schedule L of the return.
a Excludes cash dividends and stock dividends on capital stock of life insurance companies.
* Deficit.




to
CO

298

STATISTICS OF INCOME

TABLE 23.—Corporation returns for 1916 to 1980 by States and Territories, showing

for returns with net income, no net income,
and no income data, the number of
returns, net income or deficit, and tax 1
ALABAMA
Returns showing net income
Year

1916
1917_
1918
1919
1920
1921
1922_
1923
1924
1925
1926
1927
1928
19291930

Total
number
of returns

Number

3,361
3,470
3,228
2,983
3,198
3,079
3,335
3,595
3,838
3,936
4,133
4,383
4,656
4,473
4,477

1,936
2,313
2,337
2,092
1,967
1,425
2,096
2,348
2,373
2,569
2,618
2,697
2,619
2,310
1,772

Net income

$45,892,777
60,430,518
44,240,690
37,012,996
39,003,402
12,802,636
29,184, 794
45,961,341
35,538,812
42,929,890
40,662,231
35,666,948
31,251,443
29,089,134
12,393,874

Tax 3

Returns showing no net Number of
income
returns
showing no
income
dataInactive
Number
Deficit
corporations
1,425
1,157
891
891
1,231
1,654
1,239
1,247
1,465
1,367
1,515
1,313
1,608
1, 767
2,261

$6, 547,856
4,531,856
3,113,244
4, 736,740
10,118,369
23,183,482
7,765,401
7,225,661
9,832,343
8,288,434
9,949,904
9,352,937
10,519,460
16,471, 552
25,019,857

$14,636
249,860
202,818
67,859
68,388
22,386
39,126
97,023
52,532
59,523
66,149
62,639
45, 749
46,257
35,243

116
119
60
27
37
76
53
70
72
87
83
48
51
46
55

$331,945
199, 545
142,747
100, 655
100,275
399,404
191,686
217,260
1,000,223
370,693
379, 716
536, 729
406,644
252,393
447,882

32
30
27
23

$619,181
6, 598,863
3,913,183
1,443,291
1,065,165
371,878
394,411
629,839
776,072
813,539
1,011,325
865,061
935,934
1,732,371
421,151

850
779
684
887
989
1,196
1,089
1,014
946
858
886
403
430
510
725

$11,409,057
3,017,507
2,404,893
4,281,589
8,269,494
11, 795,874
7,824,482
5,551,722
5,375,135
10,809,776
5,154,235
6,343,672
8,922,812
19, 258,670
9,770,975

485
538
621
578

700
566
369
414
804
1,108
920
943
884

$2,237,367
1,328,146
1,800,431
2,376,525
6,466,235
12,136,631
8, 702,914
7,213,801
6,820,639

$912,402
15,174,347
14,880,689
7,357,159
8,183,881
1, 782,850
2,832,760
4,756,724
3,905,099
4,978,930
4,860, 556
4,171,974
3,054,659
2,642, 570
1,047,504

(3)
3

(3)
(3\
(3)
(3)
(3)
(3)
(3)

373
429
396
444

ALASKA
1916.
1917.
1918.
1919
1920.
1921
1922
1923
1924
1925
1926.
1927
1928
1929
1930

206
212
127
63
69
121
107
138
140
159
156
174
175
182
170

90
93
67
36
32
45
54
68
68
72
73
94
94
109
92

$744,903
997,544
694,256
499,514
524,184
229, 758
234,107
937,073
540,894
571,677
673,666
677,513
641, 591
836,818
503,259

ARIZONA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1929.
1930

1,390
1,460
1,101
1,514
1,531
1,572
1,575
1,562
1,525
1,451
1,505
1,556
1,734
1,953
1,932

540
681
417
627
542
376
486
548
579
593
619
668
766
822
629

$30,924,259
31,808,428
11,712,463
9,928,696
6,687,885
2,733,873
3,888,469
8,957,195
7,412,641
7,679,289
8,813,276
7,779,782
9,810,755
18,991,971
4,756,443

ARKANSAS
1916_
1917_
19181919_
192O_
1921 _
1922_
1923 _
1924 _

2,344
2,521
1,993
2,135
2,317
2,383
2,447
2,612
2,554

For footnotes see p. 312.




1,644
1,955
1,624
1,721
1,513
1,275
1,527
1,669
1, 670

$24, 791,391
23, 999, 993
20,279,541
27, 764,783
19,704,635
9,485,493
18,439,688
22,372,775
18, 080,103

$487,130
3, 962,299
5, 747,375
5,792,366
3, .590,889
1,285,945
1,949,055
2,360,633
1.864,449

299

STATISTICS OF INCOME

TABLE 23.—Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income,
and no income data, the number of
returns, net income or deficit, and tax l—Continued
ARKANSAS—Continued
Returns showing net income
Total
number
of returns

Year

1925
1926_
19271928
1929
1930-

!
...J
I
!
_J

Number

2,684
2,634
2,660
2,760
2,629
2,624

1,823
1,701
1,626
1,707
1,680
1,140

Net income

$22,899,479
18,597,044
16,260,478
17,064,011
17,565,967
6,755,416

Tax s

$2,515,334
2,122,827
1,810,758
1,572,542
1,450,711
571,397

Returns showing no net Number of
income
returns
showing no
income
dataInactive
Number
Deficit
corporations
861
933
884
889
795
1,309

$5,549,165
10,396,812
12,106,704
9,448,999
6,139,868
19,093,901

150
164
154
175

CALIFORNIA

19161917.
19181919.
L920_
19211922 _
19231924.
19251926_
1927.
1928-.
19291930.

17,986
18,369
15,964
14,716
14,865
15,181
16,651
18,386
19,737
20,263
21,258
22,162
22, 754
23, 206
23,836

8, 654
8,951
7,881
8,259
7,872
7,397
8,742
9,834
9,990
10,539
10,901
11,098
11,438
11,316
9,517

$279,952,569
322,260,909
226, 771,653
342,599,672
282,825,053
194,184,282
303,048,110
369, 970, 234
376,724,853
417,825,949
42f), 838, 778
447,749, 712
552, 289,223
512,923,444
324,584,256

$5,458,102
58,384,268
71,857,906
83,513,277
59, 574,015
32,527,304
35,465,270
43,033,209
44,161,442
50, 533,672
54,319,333
56,529,600
62,038,115
52,960,071
36,114,206

9,332
9,418
8,083
6,457
6,993
7,784
7,909
8,552
9,747
9,724
10,357
8,494
8,747
9,243
11,538

$98,845,123
45,810, 746
44,974,027
77,837,758 !
82,887,321
108,549,719
88, 755, 771
99,996,982
116,945,379
119,911,974
138,640,232
146,148,863
145,858,979
147,570,283
253, 756,750

2,570
2,569
2,647
2,781

COLORADO

1916
1917
1918
1919
1920 _
1921
1922 .
1923
1925
1926
1927-1928
1929
1930

_ -_

7,479
7,618
7,170
0,704
6,812
6, 559
6,855
6,344
6,494
6 399
6,580
6,863
7,134
7,317
7,257

2,986
3, 539
3,273
3,107
2,976
2,340
2,720
2, 636
2,891
2,983
3,071
3,144
3,342
3,311
2,941

$57, 043, 218
96, 761, 318
74, 209, 860
79, 287, 797
66, 034, 834
34,041,045
55, 835, 080
60,490,802
60, 846,149
60, 448, 005
62, 872, 037
47, 758, 479
59,932,477
52, 349. 386
30,943, 420

$1,115,854
14, 656, 097
28,033, 824
17, 590, 501
12,801, 866
5,964, 783
5, 546,947
6,182,816
7,024,097
7, 077, 070
7,811,708
5, 647, 319
6,108, 549
5,084,003
3,090, 052

4, 493
4,079
3,897
3, 597
3, 836
4,219
4,135
3,708
3, 603
3.416
3. 509
2,291
2,313
2,474
2,845

$13.040, 522
12, 506, 521
11,039,270
16,828, 247
18,021,558
134, 544, 456
29, 747, 821
25. 414, 654
26, 209, 210
26,159,041
21,333,038
27, 717, 320
17,102,817
21,166,262
28,736,849

(33)
()
(3)
(33)
(3)
C)
(3)
(33)
()
(3)
(3)
1,428
1,479
1,532
1,471

1,756
1,713
1, 550
1,393
1, 699
2, 530
2,280

$13, 042,728
10,013,997
10,782,919
43,107, 499
59, 227, 354
67, 583, 702
24,144,339
37, 594.854
36,792.136
30, 543, 543
40,943,399
27,103,848
28,197,261
33, 654,066
80,185; 409

(3)
(s3)
(3)

CONNECTICUT
1916_
1917.
1918.
1919..
1920..
1921 _
1922..
1923..
1924..
1925.
1926,.
1927..
1928-.
1929..
1930-

4,852
4,976
4,799
4, 405
4,665
< 899
5,227
5,492
5, 782
5,958
6,280
6,685
7,105
7,529
7 955

3,096
3, 263
3,249
3,012
2,966
2, 369
2,947
3,373
3,431
3,720
3, 771
3,935
4,302
4, 558
3. 698

For footnotes see p. 312.

133873—32




20

$189, 211, 399
181,855, 545
162,323,386
175, 757, 795
99, 993, 495
55,306.167
95, 297, 569
120,934,894
103,180,674
125,092, 862
124,029,378
136,992, 216
177, 470,906
199,914,339
84,910,504

$3,713,384
44,742.693
65,472,179
39, 037, 803
18, 364,729
7,510,812
10. 532, 844
13, 182,336
11,848,127
14,
886, 873
l.ri, 645, 630
16,827,368
19,569,911
20, 781,847
9,169,764

2.119

2, 351
2,238
2, 509
2,283
2,326
2,486
3,742

()

o
(3)
()
(3)
(3)
(3)

467
477
485
515

300

STATISTICS OF INCOME

TABLE 23/—Corporation returns for 1916 to 1930 by States and Territories, showing

for returns with net income, no net income,
and no income data, the number of
returns, net income or deficit, and tax l—Continued
DELAWARE
Returns showing net income
Year

1916
1917
1918
1919
1920
1921 .
1922
1923
1924
1925
1926
1927
1928
1929
1930-._

Total
number
of returns

Number

960
1,071
688
816
809
918
1,002
1,116
991
1,376
1,483
1, 553
1,705
1,951
1,951

554
616
384
466
401
383
481
588
594
780
811
845
984
1,068
888

Net income

$136, 270.898
128,477, 428
46,730,072
36, 679, 540
25, 227, 425
6, 056, 783
22, 716, 671
41,933, 301
39, 540.910
60,931, 345
82, 896, 307
116,890,099
189,783, 492
272, 455,382
125, 272, 479

Tax 2

Returns showing no net Number of
income
returns
showing no
income
data—
Inactive
Number
Deficit
corporations

$2,894, 425
29,154, 615
19,937,765
8,588,857
3, 663, 003
943. 835
2, 278,8S3
3,976, 282
4, 703, 290
7, 664, 617
10, 815, 415
15. 547, 645
22,067. 396
29.423'. 386
14, 548, 434

406
455
304
350
408
535
521
528
397
596
672
485
471
583
Sll

$1,298, 688
8,097,909
1,939, C02
2, 613, 379
6,117. 027
13,626,704
11, 569,175
9,086, 570
12,787,463
10,701,129
13, 485,133
22,832,110
9, 440, 376
34,178,027
45,823, 303

477
442
167
336
494
542
644
652
714
672
811
695
822
872
966

$2,012,380
1, 714,056
1,332,284
2,933.847
3, 635,912
11,812,424
6,211,642
5, 237,736
6, 679,319
4, 510, 589
7, 733,936
8, 733, 836
11,526,873
10,237,366
15,134, 686

1, 351
1,123
1,338
1,174
1,387
1,826
1,836
1,887
2,130
2,806
6,151
5,323
5,177
4,778
4,769

$4,349,172
5,488, 638
5, 428,470
11, 334, 536
8, 212, 404
16,066, 850
12,917,006
11,855, 447
14, 287, 771
26,545, 579
73,208, 376
93,803, 280
75, 784,359
73, 712,820
63, 398, 460

1,334
947
926
933
1,673
2,480
2,030
1,869
2,019

$5, 476,047
5, 695, 973
6, 352,453
6,088,122
20,955,605
39,273,973
17, 609,991
16,996,464
22,279,976

(3)

O)
(3)
(3)
(3)
(3)
(%)
(!)
«
(3)
223
250
300
252

DISTRICT OF COLUMBIA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1929.
1930.

1,130
1,263
719
995
1,153
1,258
1,466
1. 575
1,656
1,753
1,888
1,988
2,220
2,329
2,317

6o3
821
552
659
659
716
822
923
942
1,081
1,077
1,070
1,126
1,197
1,124

$41,460, 981
34,393, 560
15,100, 500
29, 746, 693
24,366, 573
20,211,960
30, 390, 273
44, 483,103
47,457, 560
64, 493, 229
65,987, 475
55,838, 329
55, 898,404
52,909, 244
30,330,490

.$778, 274
4,117,157
4, 792,854
6,411,505
3, 676. 669
3, 421, 506
3,196,897
5, 360, 889
\ 745, 401
S, 119,191
8,671,069
7,225,128
0, 422,798
5, 460, 289
3, 285, 696

()

8
223
272
260
227

FLORIDA
1916.
1917.
1918.
1919.
1920.
1921.
1922
1923.
1924
1925
1926.
1927
1928
1929
1930

2,869
2,991
3,023
2,845
3,229
3,472
3,885
4,353
5,224
8,284
10,853
11,010
11,283
11,119
11,309

1,518
1,868
1,685
1,671
1,842
1,646
2,049
2,466
3,094
5,478
4,702
3,443
3,368
3,489
3,469

$17, 670, 823
18, 677, 504
14,073,439
25, 285, 566
22, 417,123
16,166, 358
24, 513, 785
35, 398, 528
62,343,490
192, 320, 339
82, 638,298
32, 218,194
27,064, 343
28,114, 338
20,922,108

$351,040
2,401,069
3, 005, 475
4, 314, 974
3, 919,056
2. 226, 419
2, 618, 536
3, 821,481
7, 006, 389
23, 516, 457
9, 624,929
3,412, 552
2, 275, 903
2, 210,154
1, 676, 279

GEORGIA
1916.
1917.
1918.
1919.
1920.
1921 _
1922.
1923.
1924.

4,758
4,956
4,384
4,420
4,500
4,547
4,745
4,963
5,099

For footnotes see p. 312.




3,424
4,009
3,458
3,487
2,827
2,067
2,715
3,094
3,080

$56, 508, 639
73,150, 726
72,142,676
83, 470, 756
61, 718, 452
31,036, 614
56, 774, 636
63, 751, 487
50,161,660

$1, 082,190
12, 312,967
28, 978,044
21, 352, 256
13, 504, 338
4, 409, 673
6, 204, 066
7,023,858
5, 536, 205

8
8

(3)

2,244
2,738
2,852
3,071

301

STATISTICS OF INCOME

TABLE 23.—Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns,
np.t. inr.nm.fi
daii.r.it. and
and tax
i.ax,J l—Continued
returns, net
income nr
or deficit,
GEORGIA—Continued.
Returns showing net income
Year

1925
1926
1927
1928
1929
1930

Total
number
of retarns

Number

3,354
3,234
3,416
3,409
3.390
2,681

5,251
5,281
5, 524
5,620
5,738
5, 678

Net income

$67,080, 735
61, 823, 773
70, 521,193
64, 903, 089
62, 280, 928
23, 924,817

Tax 2

[ Returns showing no net Number of
!
income
returns
showing no
income
data—
Inactive
i Nuirber
Deficit
corporations

$7,699,583 !
7,564,471 j
S, 320, 117 I
6,891,285 :
% 104, 989 i
2,252,340 !

1,897
2,047
1,839
1,922
2,037
2, 717

$18, 297, 398
23, 522, 021
19, 387, 376
18, 500, 350
20, 485, 642
39,199, 809

175
200
143
164
166
272
253
222
214
214
204
203
238
291
339

$1, 255,144
355, 581
884, 848
1, 448, 000
1,110, 422
8, 694, 042
4, 427, 230
1, 475,820
1,109,053
2,269,411
1, 666, 698
2, 200,129
1, 696, 287
2, 894, 799
4, 787, 319

811
805
527
739
878
1,105
1,138
1,111
1,169
1,267
1,291
564
553
593
790

$1, 934,127
1, 954,152
1, 603, 655
2, 529, 376
5, 685, 084
10, 309, 380
5, 436, 222
5, 320, 288
5,828, 747
5,195,974
6, 219,455
5, 915, 313
6, 839, 394
4, 619, 702
9,156,477

692
738
765
800

8,480
7,990
7,486
6,422
7,714
11,012
9,824
9, 301
10,455
10, 472
11,354
10, 052
10,370
11,339
15,780

$28, 596,059
42, 739,849
34,350,497
86, 029, 202
145,320,086
367,312,053
173,860, 580
136, 524, 673
161, 659,103
141,187, 284
159, 686,695
185, 949,352
179, 767,433
216, 642,175
407,149, 790

2,283
2,406
2,663
2,874

269
311
280

I
HAWAII
1916.
1917
1918
1919
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1929.
1930.

571
617

396
417

521
534
587
604
586
607
594
633
686
734
784
785

357
368
315
351
364
393
380
429
445
455
448
413

007

$45, 704, 636
38,002, 867
24,023,809
40,922, 726
58, 284, 060
10, 584, 937
15,159, 068

27, 706, 582
31, 529, 816
22,148, 292
25,849, 463
28, 349, 258
33, 455, 832
28,828, 910
22, 836,121

$889, 751
11, 381, 001
8,014, 383
11,037,781
19, 228, 745
J, 605, 477
1, 750,982
3,037, 316
3, 625, 419
2, 794, 231
3, 396, 249
3, 715, 310
3,883,119
3, 045, 503
2, 613,151

()

8

38
41
45
33

IDAHO
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1929.
1930.

1,780
1,889
1,184
1,690
1,771
1,706
1,872
1,951
2,071
2,279
2,282
2,270
2,352
2,412
2,509

969
1,084
657
951
893
601
734
840
902
1,012
991
1,014
1,061
1,054
919

$10,817, 234
14,951, 419
7, 305,194
11, 399,127
9, 783, 905
2, 229, 211
6, 347,527
10, 330,884
6,845, 563
9, 013, 870
7, 707,149
5, 930, 441
6, 644, 819
7, 524,958
4,942, 993

$212, 526
2, 497,452
1, 833,894
1, 750, 435
1, 377,922
203, 309
462, 751
965, 874
680,401
975,132
837,110
587, 368
535, 238
505, 247
402, 616

ILLINOIS
1916.
1917.
1918.
1919.
1920.
.1921.
1922.
.1923.
1924.
1925.
1926.
1927.
1928.
1929.
1930.

21,931
22,389
20,406
20, 214
21,127
22,396
24.184
25,242
26,414
27,239
28,340
29,248
30,444
31, 700
32,043

For footnotes see p. 312.




13,451 $762,145,412 $15,014,845
14,399 1,133,758,086 219,018, 819
759,325, 582 278, 662, 236
12,920
833,157,670 189,321,721
13, 792
677,180,274
13,413
149,048,598
381,144,453
11,384
61, 308, 578
670, 758,004 75,884, 486
14. 360
752,649,643 82,678,907
15,941
706,054,194 82,467, 674
15,959
851,832,473 105,692,356
16, 767
901,781,956
16,986
LI6,558, 602
836,587, 699 107,498,653
16,913
17,668 1,012, 940,140 115,222,042
17,698 1,103, 647,465 L15,132,836
586,664,164 66,135,079
13,389

302

STATISTICS OF INCOME

TABLE 23.—Corporation returns for 1916 to 1980 by States and Territories, showing

for returns with net income, no net income
y and no income data, the number of
returns, net income or deficit, and tax l—Continued
INDIANA

Returns showing net income
Year

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1929.
1930.

Total
number
of returns Number

8,546
9,019
8,589
8,788
9,275
9,397
10, 041
10, 399
10, 832
11.057
11,080
11,463
11, 703
11,789
11,663

5,881
6,849
6,090
6,227
5,885
4,991
6,241
6,721
6,556
6,826
6,889
6,821
6,836
6,881
5,289

Net income

$101, 751,368
138,322,867
114,146,476
142,371,858
128,164, 213
77,168,148
122,163,938
136, 413, 095
114,989,588
135, 335, 396
129,343, 772
115, 759,921
122,603,012
124,079,665
71,466, 760

Tax?

Returns showing no net Number of
income
returns
showing no
income
dataInactive
Deficit
Number
corporations

$2,001,337
28,179,169
40,491,541
33,415,702
27,463,390
12,477,850
13, 778, 424
15,083,519
12,930,267
15, 736, 200
15, 747,699
13,965,445
12,901,862
11,980,232
7, 250, 243

2,665
2,170
2,499
2,561
3,390
4,406
3,800
3,678
4,276
4,231
4,191
3,343
3,561
3, 705
5,186

$7,985,988
9,985,836
11,206, 248
12,825, 286
34,967,606
66, 997, 689
40,050,443
36,019,103
41,903,489
30,881,041
33, 416, 050
41,571,092
34,983, 502
40,187, 723
70,089,952

$1,113, 903
12,517,328
16,100,592
14,122,884
9,414, 567
4,183, 749
4, 768, 550
5,842,916
5, 284,901
6,302, 485
6,585, 785
6,153,952
6,604,313
6,398, 769
4, 573,825

3,209
2,865
2,432
2,425
3,402
4,149
3,496
3,548
3,968
3,933
3,783
2,592
2,507
2,430
3,077

$16,055, 263
4, 058,366
6,062,843
11,338,925
26,444,863
37,950, 590
21,689,190
23,042,435
25, 289, 572
24,376, 794
25,033,368
19,190,248
18, 549,651
20,436,342
28,275, 704

1,168
924
1,121
1,095
1,456
1,897
1,841
1,941
1,801
1,871
2,027
1,677
1,531
1,517
2,059

$2, 548,187
5,270, 237
5, 644,387
7,329, 727
19,120,098
22, 247,520
14,468,330
17, 532, 728
15,351,310
13, 573, 394
12,888,990
29,872,526
10, 460, 044
12, 768,097
29,351,949

1,966
1,727
1,164
1,496
1,725
2,140
1,804

$5, 561, 520
4,169, 934
3,702, 543
6,446, 506
12,865,946
34, 306, 672
18, 085, 658

(3)
(3)
(3)
(3)
(3)
0)

83
((33))
()

1,299
1,306
1,203
1,188

IOWA
1916.
1917
1918
1919
1920
1921
1922
1923.
1924
1925.
1926
1927
1928.
1929.
1930.

9,064
9,288
8, 257
7,798
8, 899
8, 643
8,839 |
9,025 I
8,961 !
9,048
8,843
9,050
8,643
9,116
9,125

5, 855
6,423
5,825
5,373
5,497
4,494
5,343
o,477
4,993
5,115
5, 060
5,087
4,981
5,109
4,558

$57, 610,384
77,849,313
60,992,499
71,809,349
59,945, 718
35,317, 084
49,066,144
57,437,108
49, 731, 875
56, 258, 659
56, 751, 215
53, 291, 854
65,509,670
68,045, 529
46,489, 265

1,371
1,155
1,577
1,490

KANSAS
1916
1917
1918
1919
1920
1921
1922
1923
1924
1925.
1926.
1927.
1928.
1929.
1930.

4,467
4,604
4,474
4,531
4,658
4,749
4,956
4,928
4,985
5, 003
5,280
5,191
5, 228
5,192
5,308

3,299
3,680
3,353
3,436
3, 202
2,852
3,115
2,987
3,184
3,132
3,253
3,122
?,, 258
3, 278
2,846

$104, 070, 570
121,396,212
81, 794, 544
116, 251, 721
104, 600, 732
87, 549,593
121,146,807
87, 085,926
84, 610, 712
109, 216, 206
131,458,924
99,605,516
108,126, 632
134,228,182
74, 320, 733

$2,073,911
19,611,875
19, 619,483
20,987,914
16, 637, 770
15,101,167
14,445, 997
10, 270, 566
9,832,973
13, 442, 854
17,017,077
12, 807, 208
12,099,545
13,952,047
8, 241, 440

(3
(3
(3

8

KENTUCKY
1916.
1917.
1918.
l919_
1920.
1921.
1922.

5,405
5,580
4,307
4,571
4,804
4,757
5,119

For footnotes see p. 312.




3,439
3,853
3,143
3, 075
3,079
2,617
3. 315

$66,519,119
82,895, 744
69, 821, 552
70, 588, 761
74, 869,079
31, 877, 592
69,658, 734

$1, 303, 454
17, 390,723
23,978, 936
15, 271,104
16, 965, 239
4, 771, 750
7, 376,137

()

00
(3)

392
439
397
403

303

STATISTICS OF INCOME

TABLE 23.—Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income,
and no income data, the number of
returns, net income or deficit, and tax ! —Continued
KENTUCKY—Continued
Returns showing net income
Total
j number
I of returns

Number

5,153
5,225
5,295
5,479 |
5,718
5,894
5, 668
5,764

1923
1924
1925
1926
1927
1928.
1929.
1930.

3, 381
3, 226
3,418
3. 403
3, 397
3, 457
3, 316
2,767

Tax -;

Net income }

$72, 582, 288
64, 974, 995
78,148, 741
77, 202, 970
72,269, 854
75,154, 449
77, 305, 053
38, 452, 724

|Return3fnh£™g

[ Number j

$8,139,710
7,347,437
9,418,224 !
9, 612,262 !
8, 892, 758
8,172, 028
7, 745, 933
3, 981, 810

n0 net

Deficit

Number of
returns
showing no
income
dataInactive
corporations

1,772
1,999
1, 877
2,076
1,691
1,783
1,799
2,364

$13,264, 642
16, 972, 876
11, 483, 729
14,471,051

1,325
983
2,104
1,311
1,924
2,417
2,407
2,268
2,212
2,129
2,380
2.092
2,132
2,242

$5, 929, 989
6, 653, 731
5, 394, 984
8,189, 629
26, 883, 684
40,131, 350
44, 743, 533
23, 034, 850
24,738,179
26, 152, 664
26, 200, 382
28, 323,044
27, 384, 846
32,195, 852
51.988,388

506
570
648
656

1, 135
921
973
933
1,093
1,399
1,364
1, 296
1,478
1,519
1,471
1,042
1,133
1,180
1, 476

$3, 936, 433
3, 475, 614
6, 490, 020
7, 148, 075
8, 382,167
34, 487,166
11, 175,507
10, 320, 017
12, 818, 615
10,186. 819
10, 464,172
11,269,604
8, 974, 306
20, 792,197
28, 486, 786

375
419
445
425

1,455
1,353
969
2,238
1,650
2,173
2,079
1,973
2, 269
2,371
2, 433
1,882
2,067
2,143
2. 479

$4, 664, 013
7,895, 451
4, 875, 517
8, 650, 851
22, 765, 511
37, 760, 712
23,130, 838
16, 301, 840
21,782, 532
19, 345, 232
20, 398,160
36, 988,167
25, 824, 764
30, 009, 770
57, 807, 757

14,
15,
16,
74,

493, 784
998, 237
387, 992
305,037

630
654
553
633

LOCISI.VNA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1929.
5930.

3, 705
4,096
3, 661
4,001
4, 365
4,470
4,987
5,109
5,155
5, 250
5, 657
5, 817
6, 072
6, 314
6. 440

2, 380
3,113
2,557
2, 090
2, 441
2,053
2, 580
2,841
2,943
3,121

3, 277
3,219
3, 370
3.424
2.903

$52, 633,117
88,178, 618
57,167,621
88, 957,200
67, 291, 639 !
27,125,000
51,649,253 I
68, 344, 723 !
54,436, 362 I
64,232,938 '
62,497,081 !
56, 860, 797 I
60,220,625 j
53, 648,140 I
33,217,314 !

$1,047,775 i
17,557,639 •
18,300,881 !
22,785,950 l
15,427,607 i
3, 905, 935 !
5, 483, 592 I
7, 543, 885
5,934,261 j
7,268, 660 !
7, 554,101 I
6, 752, 612 i
6,122, 204 !
4, 980. 312 !
•i, 096, 364 ,

!
MAINE

3,084 i
3,311 !
2,469 !
2.841 i
2.830
2, 994
3,219
3,297
3,444
3, 464
3,443 '
3,489
3,644
3,720
3,789

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927.
1928
1929
1930

1.949
2, 390
1, 496
1, 908
1,737
1. 595
1, 855
2, 001
1.966
1,945
1,972
2,072
2,092
2,095
1,888

$38,312,774 ! $744,773 i
55, 824, 590 j 8,082,526 i
25,251,628 ' 7,997,729 j
48,758, 261 10.824,757 !
43, 835, 668
8,808,774 i
30, 485, 349 i 5, 102, 019 |
40,170,194 ! 4, 755, 360 j
44, 434, 980 I 4, 983,800 |
31,347,813 j 3, 533,832 !
39,071,919
4,584,431 !
32, 528, 974 | 3, 908, 753 !
36,574,450 i 4,326,805 j
34,914,666 i 3, 702, 506 f
35. 378, 748
3, 431, 942 1
24. 232, 269 > 2, 496, 359 i
MARYLAND
1

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930

_.

-

!

4,039
4,250
4,250
3,498
3, 885
3,
885
4, 662
4,246
4,599
4,
599
4,783
5,202
5,461
5, 621
5,787
5, 970
6,189
5, 922

For footnotes see p. 312.




2, 584
2, 897
2,529
2, 647
3, 012
2,073
2,
520
2, 520
2, 810
2,933
3, 090
3,188
3,162
3.144
3, 334
2, 775

$87, 284,003
109,891,583
84,761,692
93,967,364
76, 902, 019 !
62, 791,198 j
65,766,880
99, 326, 345
83,492, 835 |
103,664,691 j
118,165,800 i
104,113, 296 !
156, 351, 652 !
165,645,057 •
116, 375, 490

$1,658,036 :
18,699,793 i
30,116,417 i
22.249,481 1
13,879,487 i
8,095,320 1
7, 355, 370 j
11,349,059 i
9,846,911
12,753,251 1
14,934,207 !
13,188,854 !
17, 573, 370 !
16,850,939 1
13,224,817 !

(3)
3

()
(3)

( )
(3)
(3)
(3)
(3)
(3)
(3)
(3)

743
759
712
668

304

STATISTICS OF INCOME

TABLE 23.—Corporation returns for 1916 to 1930 by States and Territories, showing

for returns with net income, no net incoms, and no income data, the number of
returns, net income or deficit, and tax *•—Continued
MASSACHUSETTS
Returns showing net income
Total
number
of returns Number Net income
Tax 2

Year

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930

.

. _

13,273
13, 799
12,622
13, 286
14,150
14, 837
15,867
15,861
17,101
16, 444
17, 639
18,182
18,851
19, 401
20,070

8,350
9,849
8,501
8, 894
8,142
7,199
8,922
9, 480
9, 412
9, 631
9,752
9,907
10, 266
10, 383
8,316

Returns showing no net Number of
income
returns
showing no
income
dataInactive
Deficit
Number
corporations
4,923
3,950
4,121
4,392
6,008
7,638
6,945
6,375
7,689
6,813
7,887
7,149
7,501
7,980
10, 546

$28,086, 373
26, 540,035
67,643,422
61,866, 252
199,140, 818
250, 489, 947
153, 696,505
125, 643, 432
" 173,656,457
112, 722,084
146,128, 051
136, 207,941
147,014, 255
190, 760, 215
346,662, 268

3,461
2,831
3,070
2,989
4,168
6,217
5,282
4,880
5,349
4,913
5,271
4,873
4,840
5,448
8,063

$13, 792, 528
31, 405, 052
18,492, 536
16, 956, 204
49, 535, 366
180,495,092
76, 326, 217
70,047,812
63,963,119
63,876,038
84,481, 252
134, 299, 345
159,476,988
119,044,474
193,927, 520

$4,053,243
48,898,270
35, 545, 623
35,325, 303
23, 338, 489
8,476, 750
11,097, 391
12, 604, 260
12,698,035
15, 796, 494
16,155, 550
14, 227, 460
17, 090,924
14,697, 284
9, 224,930

3,360
2,251
2,789
2,642
3,494
4,467
4,722
4,773
5,017
4,734
5,095
3,693
3,544
3,563
4,435

$12,209,895
18,861, 338
10,168,846
11,484,989
24,776,907
68, 709,897
38,678, 456
36,011,169
41, 333, 313
31,810,112
31,055,904
36, 398,263
28, 225, 755
32, 732, 271
60,139,408

$222, 380
1,927,457
3,180,341
3, 765,160
3, 2S0,929
616,643
1,136,723
1, 721,120

505
380
260
259
558
729
508
552

$467, 503, 662 $8,927, 594
831, 735, 324 137, 224, 705
614,896, 233 274,088, 286
654,556, 714 168,931, 296
402, 527, 511
87,847, 073
46,939, 213
277,810, 546
415, 230, 727
47, 813, 576
462, 478, 692
53,151,343
40, 796, 074
352, 209, 591
407, 768,963
49, 269, 096
382,931,611
48, 500,010
49,174, 304
399,971,159
45, 923, 268
412, 506, 062
44, 619, 551
444, 569,972
27, 837, 352
249, 537, 347

(3)

(33)
(3)
(8)
()

M
3
(((333)))
1,126
()1,084
1,038
1,208

MICHIGAN
1916.
1917.
1918
1919
1920
1921.
1922.
1923.
1924
1925
1926
1927.
1928.
1929.
1930.

9,823
9,993
9,021
9,626
10, 872
11, 426
11,853
12,174
12, 778
13,016
13, 553
14,120
14,920
15, 543
15, 758

6,362
7,162
5, 951
6,637
6,704
5,209
6,571
7,294
7,429
8,103
8,282
7,953
8,655
8,631
6,045

$375, 253, 744
307, 749,892
338, 729,021
517,774,681
402,047, 385
251,304,416
447, 225, 520
521,024,836
497, 940, 013
762,997, 200
672, 422. 283
624,658, 470
735,670,950
762, 434,851
389, 342,499

$7, 362,945
60,968, 508
143,175, 293
159,566,677
102,620, 785
61,849,089
50,070, 746
60, 729,137
59, 869, 257
96,056, 344
88,183, 330
81,971,438
85. 310, 239
71, 628, 026
43,857,774

8(33)
()
•8(33)
((33))
(0))

1,294
1,425
1,464
1,650

MINNESOTA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1929
1930

9,276
9,486
8,576
8,588
9,315
9,177
10,269
10, 568
10,800
10, 733
10,965
11,101
11,302
11,482
11, 476

5,916
7,235
5,787
5,946
5,821
4,710
5,547
5,795
5,783
5,999
5,870
5,910
6,229
6,316
5,491

$205,685,329
273,447,667
138,101,260
190, 433,359
148,473,971
61,611,676
96,881,835
116,711,287
111,844,643
131,886,399
130, 211, 654
117,223,824
155, 636, 570
146,668, 780
87, 556,089

1,498
1,529
1,603
1,550

MISSISSIPPI

1916_
1917.
1918.
1919.
1920 _
19211922 _
1923_

1,653
1,811
1,132
1,436
1,573
1,548
1,678
1,805

For footnotes see p. 312.




1,148
1,431
872
1,177
1,015
819
1,170
1.253

$11, 382, 856I
13,714,159
11,244,051
18, 702, 567
17, 374,055
5,187,255 i
13,023,355 I
17,143. 525

$1, 714,999
1, 397, 359
1,694,434
1,277, 555
7,586,273
9,384,206
3,690,726
4, 789. 735

()

I

305

STATISTICS OF INCOME

TABLE 23.-—Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income,
and no income data, the number of
returns, net income or deficit, and tax 1—Continued
MISSISSIPPI—Continued

Returns showing net income
Year

1924
1925 _
1926
1927
1928_.
1929
1930 _

Total
number
of returns

Number

1,977
1,999
2,113
2,240
2,432
2. 562
2; 604

1,305
1,447
1,413
1. 435
1,482
1, 493
1,044

Net income

$13,197,415
15, 758, 775
13,166, 440
12,175, 942
12, 700,024
13, 736,947
5, 999, 753

Tax 2

$1, 335,653
1,663, 545
1, 435,100
1, 241, 953
1,066,132
1,130, 678
512, 460

Returns showing no net Number of
income
returns
showing no
income
dataInactive
Number
Deficit
corporations
672
552
700
674
780
894
1,293

$12,171,217
3, 797, 289
7, 404,954
7, 861, 017
6, 779, 445
7, 728,478
14, 364. 516

5,361
5, 536
5,038
4,024
4,997
6,397
5,745
5,544
6,233
6,301
6,985
5, 627
5,711
6,068
7,691

$18, 999, 972
18, 557,409
20, 533,855
26,162, 252
51, 549, 622
90,199,619
59, 551,941
51.267,986
56, 248,620
48, 706, 864
51,022,188
66,959,915
60, 573,083
65, 537, 732
103,085, 730

1,594
1,344
1,445
1,567
1,985
2, 599
2,487
2,441
2,539
2,298
2,180
983
960
1,070
1,454

$3,496, 541
3,954, 547
3,684,462
5, 996, 423
13, 238, 676
14, 397,838
9,111,489
12, 343,115
8, 765, 873
7, 716, 215
6,642,616
9, 342,514
5,483,184
6, 769,981
10,628, 715

1,232
799
1,084
995
1,760
2,645
2,169
2,001
1,783
1,715
1,779
1,296
1,251
1,352
1,705

$2,186,853
2,809,859
4,045,410
4, 864,181
21,971,136
24,154,666
12,068,951
13, 204,151
13,116,117
12,537,516
10,177,762
9,461,626
10, 355, 716
17,306,069
15,628,432

(3)
(3)
(3)
131
170
175
267

MISSOURI

1917
1918
1919_.
1920
1921
1922
1923
1924
1925_.
1926.
1927
1928
19291930-

14,262
14,840
13, 332
L2, 764
13,428
13, 735
14,190
14, 562
15,139
15, 673
16,145
16, 370
16,751
17, 223
17,106

8,901
9,304
8,294
8,740
8. 431
7, 338
8, 445
9,018
8,906
9,372
9,160
9,017
9,137
9,146
7,411

$222, 630,602
$4, 347, 717
303, 219, 274
57,452,011
258,919, 402 103, 399, 779
286, 507, 230
70,928, 260
226, 302, 500
48,149, 874
129, 380,452
19,623, 827
203,959, 349
23,127, 247
227, 323, 356 25, 782, 472
225, 899, 300 26,039, 340
272,483.866
33, 347, 365
267, 510,006 33, 947, 811
239.670,651
30, 280, 874
256, 780, 500 27,953. 085
262, 694, 594 26. 786, 038
162, 446,149
17, 748, 477

1,726
1,903
2,009
2,004

MONTANA
1916
1917-.
1918
1919
1920
1921
1922
1923
1924
1925
1926-.
1927
1928
1929
1930.

3,613
3,774
3,804
3,337
3,571
3,782
3,922
3,865
4,028
3,907
3,866
4,020
3,708
3,585
3, 350

2,019
2,430
2,359
1,770
1,586
1,183
1,435
1,424
1,489
1,609
1,686
1,837
1,933
1,822
1,419

$33, 580, 309
31, 302,667
28,821, 251
14,867,974
11, 531, 723
6,104, 401
9, 069, 415
8, 815, 440
8,948, 562
11,841,163
13,936,917
13, 312,092
14,643,477
11,941,519
5,581,686

$663, 332
3,891, 316
5,463, 830
1, 756, 820
], 243, 971
567, 728
S90,678
876,050
841,019
1,196,446
1, 519,524
1,361,229
1. 249, 331
940, 562
378,965

()

00
(3)

1,200
815

NEBRASKA
1916.
1917.
1918.
1919.
1920.
1921.
1922_
19231924.
1925_
1926.
19271928.
1929.
1930-

4,561
4,684
4,464
4,510
4,873
5,092
5,102
4,858
4,679
4,583
4,594
4,716
4,836
4,725
4,786

For footnotes see p. 312.




3,329
3,885
3,380
3,515
3,113
2,447
2,933
2,857
2,896
2,868
2,815
2,958
3,060
2,969
2,708

$35, 742,854
46,189, 285
33,872,984
45,160,163
31, 690, 995
18,478, 322
26,166,141
25, 019,824
26, 913, 914
30, 390,919
27, 497, 556
26, 750,144
30, 623, 670
30, 079,150
21, 995,936

$701,490
6, 728, 556
8, 259,550
8. 448, 905
5, 214,041
2. 244,920
2, 645,915
2, 555, 243
2, 762,866
3, 317,807
3,122,134
2,981, 537
2.882, 277
2. 662,466
2,043,076

V J

8
462
525
404
373

306

STATISTICS OF INCOME

TABLE 23.—Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax 1—Continued
NEVADA
Returns showing net income
Year

19161917
1918
1919
1920
1921 _
1922
1923 _
1924-_
1925
1926
1927
1928
1929
1930_
_

Total
number
of returns

Number

939
1,051
440
958
1,193
1,244
1,268
1,156
1,049
1,029
969
874
1,026
1,033
1,022

318
399
206
285
338
274
329
337
327
351
326
314
353
351
309

Net income

$3,778, 312
3,805,024
2,288,227
3,336,250
2, 032,080
1, 332,043
1, 723, 404
2, 558, 594
1,661, 752
2, 341, 538
2,881,101
4,108, 708
6,963, 436
9, 771,174
5, 547, 452

Tax-'

Returns showing no net Number of
income
returns
showing no
income
dataInactive
Number
Deficit
corporations

$75,148
431,467
438,975
408, 712
232,466
126, 634
150,011
225,107
147,158
214,831
315, 794
486,925
736,162
971, 353
594, 841

621
652
234
673
855
970
939
819
722
678
643
253
281
315
401

$2,092,058
2, 676, 455
1, 876, 750
2, 324,937
4, 881,629
4, 294,924
3,666, 525
3,293, 952
3, 378, 237
6, 442, 370
3, 076,990
3,412, 418
4,601, 795
4, 329, 528
5,845, 095

304
287
278
276
312
430
385
371
471
440
468
399
466
477
621

$1, 383, 921
1, 304,969
1, 594, 443
917,206
3,176,615
4,875, 557
6,404,849
2, 515, 780
4,392,440
5,780,378
8,052,167
6, 099, 329
11,104, 022
4, 781,862
11,646,670

(3)

(33)
()
(3)

8
(3)

307
392
367
312

NEW HAMPSHIRE
1916.
1917.
1918_
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1929.
1930.

1,052
1,177
1,275
1,003
994
1,021
1,074
1,121
1,175
1,198
1,183
1,227
1,322
1,349
1,396

748
890
997
727
682
591
689
750
704
758
715
754
767
803
707

$285,939
$14,861, 724
16,319,046
2,999,312
42, 223, 546 17,636,174
25, 505,450
5,977, 204
17,061,850
3, 307,959
12, 712, 973
1,625,876
10,783,131
1,138, 995
12,673,162
1,404, 078
8,535,896
929,840
10,261,622
1,168,632
9, 293, 314 1,064,656
11,147,514
1, 240, 353
11,398,167
1,167,830
11,948,182
1,116,811
7,455,155
720,031

74
89

NEW JERSEY
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1929.
1930.

9,777
10,112
8,807
9,392
9,896
10,631
11,762
13, 062
14, 229
15,151
17,480
19,143
20,509
21,885
22,489

5,750
6,222
5,503
6,035
5,875
5,545
6,892
8,120
8,580
9,494
10,413
10,783
11, 310
11, 646
9,945

$245,706,911
256, 292,144
191, 018,725
254, 570, 015
190, 785, 595
154, 208, 750
235, 261, 473
273,897,476
260, 526,000
331, 624, 315
342, 090,109
349, 484, 078
376, 247, 302
444, 894, 582
224, 871, 340

$14,598,656
17, 573, 903
86,090,439
86, 207,453
89,970,417
49,644, 019
53, 746. 530
59,665,611
55, 326, 204
67, 550,666
83,001, 929
85,635,488
136,749,363
238, 325,954

NEW MEXICO
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

979
1,103
965
940
797
961
941
953
1,037

For footnotes see p. 312.




474
542
558
494
411
392
450
424
413

$15,138,195
14, 592, 888
6,628, 744
4,273,632
3, 985,982
2,177,450
3,405,536 |
2,974,836
2,873,952 |

$303, 499
3, 204, 692
1, 277,469
577,138
495,388
216, 539
329, 732
269, 960
270,885 S

505
561
407
446
386
569
491
529
624

$1,104,136
2, 336, 330
2, 255, 275
1,956,173
3, 447,476
4, 707,421
3, 388,856
2, 894, 045
3.441, 216

(3)

1,497
1,594
1,771
1,833

307

STATISTICS OP INCOME

TABLE 23.—Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax h—Continued
NEW MEXICO—Continued

Year

1925
1926
1927
1928
1929
1930

Returns showing net income
Total
number
of returns
Number Net income
Tax 2

941
1,108
1,019
1,103
1,126
1,136

435
471
495
541
558
491

$3,172, 807
3, 707, 875
3, 998, 320
4,620, 555
4, 320, 225
2, 455,485

$311,179
395,119
417, 713
415, 303
353,891
178,817

Returns showing no net Number of
income
returns
showing no
income
dataInactive
Number
Deficit
corporations
506
637
283
282
300
430

$2,815, 352
3,667,859
2, 748,105
2, 221, 217
2, 527,200
3, 228,122

241
280
268
216

NEW YORK
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1929.
1930.

44,632
46,144
47, 535
48,494
55,495
57, 596
64,862
69,863
75, 043
79,414
89, 617
96, 949
103, 372
107, 300
111,100

27, 777 $2, 274, 661, 422 $44,464, 771
29,880 2, 201,153, 456 394, 470, 651
27, 760 2,153, 317, 770 807, 306, 499
30,470 2, 392,486,064 501,467, 755
30, 349 1,958,629, 723 353,192, 684
27, 374 1,136, 363,439 168,480,511
35, 504 1, 752,190, 868 200,602,150
40,848 2,156,929, 895 248,108, 254
43,406 2, 096, 541,720 246,109, 308
46, 838 2, 598,418, 524 322,979,149
51, 424 2, 770, 885,150 356,408, 976
53,051 2, 545, 506,995 324, 572, 838
55, 008 3, 248,916, 408 367, 733, 278
55, 304 3, 646,921, 991 383,110,174
47, 674 2,091,540,171 238, 010, 215

16,855
16, 264
19, 775
18, 024
25,146
30, 222
29, 358
29, 015
31,637
32, 576
38,193
36,108
40,062
43, 865
54,627

$139,221, 231
139, 466, 814
169, 754, 770
193, 049, 765
471, 267, 898
901, 975, 895
541, 970, 527
537,455,537
520, 316,060
455, 798,999
517,071, 252
576,624,818
573,651,985
854, 292,019
1, 355, 500, 331

7, 790
8,302
8,131
8,799

NORTH CAROLINA
1916.
1917.
1918.
1919.
1920 _
1921 _
1922_
1923.
1924 _
1925.
1926.
1927.
1928.
1929.
1930 _

5,021
5,155
4,212
4,396
4,812
4,914
5, 714
5 987
6,085
6,267
6,450
6, 501
6,669
6, 570
6, 544

3,438
3,986
3,362
3,501
3,143
2,529
3,486
3 810
3, 529
3,762
3,686
3,688
3,462
3,009
2,161

$60,882,803
91,608,121
107,028,177
114,681,366
102,277,769
65,426, 587
99,169,237
107, 931,479
83,731, 523
106, 623,327
102,878, 778
114,607,046
96, 562,498
104, 313, 766
73,172,101

$1. 200,185
20, 353,098
50, 678, 099
29,809,916
23,970,252
12, 999,480
11,465,957
12, 502,613
9,726,312
12,821, 971
13,016,769
14,146, 627
10, 769, 650
10,862, 756
8, 333, 930

1,583
1,169
850
895
1,669
2,385
2,228
2,177
2,556
2, 505
2,764
2,308
2,667
3,011
3,732

$3,936,837
3, 391,146
2, 543,401
3, 662, 723
14,614, 276
22,424, 732
9,786,038
11,655,029
19,489,850
14, 536,347
22,012,600
16,413,483
20,784,146
25,344,075
36,858,968

505
540
550
651

549
565
535
504
1,151
1,457
1,319
1,604
1,483
1,561
1,893
943
972
1,085
1,458

$1,026,359
1,083,398
883,625
1,414, 501
4,841,788
5,494,665
4, 572,992
5,348,250
4, 778, 668
3,982,311
4,864,782
3,150,030
3,220,329
3,844, 972
4, 533,020

833
819
873
933

NORTH DAKOTA
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924_
1925.
1926.
1927.
1928.
1929.
1930.

2,769
3,124
2,752
2,639
2,898
2,819
2,848
2,938
3,084
3,245 i
3,445 i
3,471
3,528 :
3,425
3, 574

For footnotes see p. 312.




2,220
2, 559
2,217
2.135
L, 747
1,362
L, 529
1,334
1,601
,684
L, 552
I, 695
1,737
1,467
,183

$10, 664,421
9, 795, 608
9,900, 561
9,152,029
6, 867,604
4,000,679
4,748, 221
3,477,845
5,699,606
7,972,051
6, 574,165
5,411,978
5,687,850
4, 537,607
2, 721,265

$207,064
2,144,686
1,485, 977
1,004,639
731, 555
337, 784
338,363
215, 939
443,397
547,214
421,660
399,437
320,818
251,247
132, 594

308

STATISTICS OF INCOME

TABLE 23.—Corporation returns for 1916 to 1930 by States and Territories, showing

for returns with net income, no net income,
and no income data, the number of
returns, net income or deficit, and tax J —Continued
OHIO
Returns showing net income
Year

1916
1917
1918 .
1919 _ .
1920
1921
1922 _
1923
1924
1925
1926
1927
1928-_
1929
1930

. .

Total
number
of returns Number

17,660
17,615
15,815
17,088
18,822
20,091
21,390
22,097
22,754
23,239
23,475
24,305
24,722
25,173
25,459

12,251
13, 546
11, 394
12,194
12,302
9,555
12,495
13,758
13, 369
14,266
14,266
14,020
14,344
14, 299
10, 676

Net income

Tax 2

$630,144, 978
936,496, 775
643,186,133
619,258,196
560, 556,917
235,467,847
419,174, 756
538, 602, 037
442,810,151
564, 543,064
530,119,098
505,740,230
589,966,142
687,230,541
301,339,374

$12, 364,799
218,117,703
267,344, 555
148,160,295
126,262, 551
38, 881, 502
44, 710, 601
57,442, 924
51,129,974
69,182,027
66, 541,324
63,487,483
64, 775,638
71,392, 513
33,041,146

Returns showing no net Number of
income
returns
showing no
income
dataInactive
Deficit
Numbtf
corporations
5,409
4,069
4,421
4,894
6,520
10, 536
8,895
8,339
9,385
8,973
9,209
8,901
8,942
9,515
13,365

$23,034,658
36,780,735
28,807,704
41,388, 082
124, 983, 990
338, 788, 204
144,661,602
118,996,299
144, 560,904
153,510,940
113,122,321
132,171,607
123,830,483
153,560,559
250,365,035

i
8
1,384
1,436
1,359
1,418

OKLAHOMA
1916.
1917.
1918.
1919.
1920.
1921.
1922
1923.
1924
1925
1926
1927
1928
1929
1930

7,150
7,364
6,321
5,904
5,564
5, 569
5, 750
5,709
5,729
5,608
5,835
6,132
6,456
6,671
6,944

3,431
3,872
3,261
3,295
3,004
2,301
2,701
2,615
2,929
3,141
3,299
3,271
3,512
3,649
2,948

$112,338,867 $2,196,340
76,978,232 14,476,725
37,626,312 10,324, 532
41,622,387
8, 614, 021
56,880,894
9, 554, 269
17, 729, 976 2,510,336
39, 456, 544 3, 924, 253
26,788,077
2,700,605
39,221,970
3,969,267
73,912,161
8, 025,171
84, 300, 599 10,327,122
56, 608,465
6,368,039
79,233, 405
8,124,164
105, 607, 364 9, 794, 658
71, 297,425
7,739,213

3,719
3,492
3,060
2,609
2,560
3,268
3,049
3,094
2,800
2,467
2,536
2,090
2,177
2,169
3,073

$6,126,976
7, 334,419
11,974,054
21,337,279
26,614,608
57,665,489
47,004, 612
54,042, 501
42, 571, 798
27,331, 697
32, 927, 563
45,640,673
36,289,113
28,448,151
69,417,719

771
767
853
923

2,914
2,710
1,977
1,992
2,352
2,892
2,735
2,709
2,914
2,940
3,141
2,172
2,232
2,345
2,979

$13,477, 766
8,403,391
8,074, 512
10,428,383
23,197,837
26,171, 593
20, 327, 675
14,470, 563
40,856, 244
16,873,653
21, 240,211
21,736, 061
18,903, 685
20, 409,805
37, 439, 083

1,150
1,310
1,413
1,443

7,561
7,290
6,477
5,844
6,815
10,141
9,098
9,178

$55,724, 045
54,047,668
43,981,200
52, 215, 031
106,652, 862
266,641,775
173,995,154
136, 776, 201

OREGON
1916.
1917.
1918.
1919.
1920
1921
1922.
1923
1924
1925
1926
1927
1928
1929
1930

5,022
5,352
4,398
4,252
4,588
4,840
5,134
5,301
5,647
5,850
6,144
6,350
6,673
6,863
7,012

2,108
2,642
2,421
2,260
2,236
1,948
2,399
2,592
2,733
2,910
3,003
3,028
3,131
3,105
2,590

$18, 732, 510
34,385,889
34, 694, 323
48,138,408
39, 521, 816
17,030, 724
27,892,453
35, 418, 795
29,088, 365
28, 652,483
26,867,008
23, 694,486
29,384, 715
30, 026, 503
17, 009, 781

$357, 644
6,331, 770
12, 277, 923
14, 976,082
8, 503, 530
2, 368,688
3, 029, 367
3, 630, 726
3,106,610
3,153, 701
2, 994, 717
2, 493, 716
2,736,918
2, 600,773
1,516,892

PENNSYLVANIA
1916.
1917,
19181919192019211922.
1923.

20,460
20,834
18,473
16,944
18,827
19,806
21,354
22,656

For footnotes see p. 312.




12.899 $1,122,447, 066 $22,276,545
13,544 1,476,471, 639 387,895,679
963,262, 739 385,262,742
11,996
902,728,720 198,978,411
11,100
971, 581,884 208,770,846
12,012
431,800,206 73,124, 667
9,665
683, 697, 493 78,956, 643
12, 256
902,478,647 104, 619, 295
13,478

O

8

(3)

309

STATISTICS OF INCOME

TABLE 23.—Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income,
and no income data, the number of
returns, net income or deficit, and tax l—Continued
PENNSYLVANIA—Continued
Returns showing net income
Year

1924__
1925
1926-1927
1928
1929 _
1930.-

.
.

Total
number
of returns

Number

23,429
23,502
24,173
24,883
25, 558
26,357
26,577

12,988
13,569
13,820
13,193
13,370
13,8S0
11, 254

N e t income

Tax ^

Returns showing no net N u m b e r of
income
returns
showing no
income
dataInactive
Deficit
Number
corporations

$730, 528, 286 $87,512,252
891,119,486 111,207,111
941,818,944 122,361,366
806, 494, 048 104,134,847
905, 714, 567 104,000,212
1, 060, 023,187 112,112, 660
64, 380,325
565, 536, 120

10,441
9,933
10,353
9,330
9,665
9, 795
12, 549

$158,156, 630
151, 087, 052
150,306, 532
188, 396, 811
181,313, 094
193, 501, 282
316,422,080

2,360
2,523
2,682
2,774

RHODE ISLAND
2,133
2,271
1,617
1,748
1,837
2,028
2,237
2,353
2,455
2,503
2,566
2,688
2,871
2,964
3,068

1916.
1917..
191819191920_
1921_
1922.
19231924.
1925_
1926192719281929 _
1930.

1,353
1,340
1,023
1,177
1,146
1, 043
1,250
1,441
1,310
1,419
1,368
1, 536
1,628
1,650
1,370

$71, 874, 276 $1,395,766
76,653,837
17,236,710
78,399,455
35,882,763
31,032,854 !
112,140,991
55,944,450 ! 11,623,889 i
44,843,583 ' 8,447,999 !
7,303,249 i
61,613,177
8,213,788 I
70,428,803
5,236, 749
44, 861, 723
6,018,592
50, 375, 599
5,476,879
43, 395, 772
5, 790, 707
49, 045,878
5,585,311 I
51, 732,377
54,487,241 I 5,503,588
23.344, 797 ' 2,677,226 j

780
931
594
571
691
985
987
912
1,145
1,084
1,198
947
1,000
1,067
1,450

$1,834, 238
2,802, 820
10, 296, 798
5,575,311
27, 689, 027
34,488, 097
25, 541, 260
25, 344, 069
37,321, 858
24,129,917
22, 640, 088
16,193, 305
15,106,989
19, 730,964
57, 782,959

1,525
1, 316
1,005
1,047
1,655
2,193
1,979
1,803
1,993
1,766
2,054
1,548
1,709
1,775
2, 031

$6,438,981
1,670,819
1, 814, 723
2,393,370
14, 333, 302
17,896, 940
9, 518,405
7, 827, 952
12, 435, 208
12, 046, 959
12, 468,188
8, 612,131
9,368,341
11,462,544
25, 630, 017

698
416
470
450
993
1,151
1,288
1,320
1,411
1,262
1,518
704
677
816
998

$2, 708,153
729, 587
850,006
1,031, 281
4,472, 331
4, 725,659
3, 703,884
4,062,127
4,022, 924
3, 357, 254
3, 926,672
2, 893, 846
2, 336,842
2,783,680
3, 441,056

205
243
247
248

SOUTH CAROLINA
3,915
4,087
3,554
3,501
3,874
3, 760
4,006
4,171
4,104
3,924
3,822
3,713
3,817
3,759
3,626

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930

2,390
2,771
2,549
2,454
2,219
1,567
2,027
2,368
2,111
2,158
1,768
1,768
1,710
1,597
1,229

$23,512,698
54, 561, 644
58,292, 576
63,423, 640
53,342,402
14,486,665
29, 325,430
34, 067,477
14,250,797
20, 003,470
15, 324,801
24. 790, 792
17,815, 740
16.160, 909
6, 281, 234

$445, 222
9, 069,122
26,302,736
17,751,128
15,680, 744
1,917,328
3, 019,195
3, 369, 771
1,372,469
1,912,104
1,692,911
2,693,817
.1, 804, 383
1, 464,494
525, 4S7

397
398
387

SOUTH DAKOTA
1916.
1917.
1918.
1919.
1920.
1921.
1922..
1923.
1924.
1925..
1926..
1927..
1928..
1929..
1930..

"I

2,442
2,588
2,202
2, 337
2,564
2,213
2,813
2,856
2,970
2,838
2,872
3,008
2,954
3,071
3,127

For footnotes sec p. 312.




1,744
2,172
1,732
1,887
1,571
1,062
1,525
1,536
1,559
1,576
1,354
1,665
1,712
1,685
1,514

$7,924,094
10, 856, 357
9, 704,447
12, 080,876
7, 703, 223
3,161,372
4,559, 706
4, 222, 579
4, 792, 550
5, 257, 250
3,436, 814
5,230,326
6, 229, 593
6,295,795
4,845, 501

$155,845
1, 780, 969
2,001, 261
1, 859, 544
1,043,011
224, 584
313, 282
296,618
355, 445
426,159
256, 921
387,136
394, 344
394, 531
293, 708

639
565
570
615

310

STATISTICS OF INCOME

TABLE 23.—Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income,
and no income data, the number of
returns, net income or deficit, and tax l—Continued
TENNESSEE
Returns showing net income
Year

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1929.
1930.

Total
number
of returns

Number

4,670
4,714
4,186
4,392
4,742
4, 753
4, 906
4,860
5,100
4,801
4,955
5,039
5,213
5,338
5.408

Net income

2,961
3,565
2,984
3,093
2,788 !
2.428
3,005
3,084
3,074
3,047
3,047
3,054
3,039
3,032
2,463

I
I
:
I
!

$48, 737, 212
68, 770, 977
53, 465,096
69,106, 207
52, 402, 287
30,607, 384
57, 724,465
54, 321,630
52,089, 336
66, 906,463
66, 926.646
61,403,025
65,892, 917
59, 532, 771
33,117, 367

$949,638
12,841, 971
19,108,846
16, 654,261
11,682, 935
5,127,723
6, 265, 767
5, 900, 220
5, 789,104
7, 792, 719
8,176,829
7,404,893
7,039,468
5, 744,440
3,363,850

Returns showing no net Number of
income
returns
showing no
income
dataInactive
Deficit
Number
corporations
1,709
1,149
1,202
1,299
1,954
2,325
1,901
1,776
2,026
1,754
1,908
1,577
1,747
1,852
2,483

$5, 949, 294
8,002, 654
5,395.757
6, 691,439
19,381, 347
26, 398, 967
12,750,418
15, 591,285
20, 990, 555
12,677,414
17,420, 527
18, 545,018
18,068, 755
24, 702,126
46, 887, 973

$2,352,057
36,004, 391
34,459, 589
28, 772, 317
23, 264, 395
10,477, 598
10,466, 223
11.038,403
10,819,180
24, 862, 385
24, 863,040
17,051,098
18,441,180
18,193, 363
9, 738, 593

2,866
2,065
2,433
2,752
3,388
4,446
4,094
3,954
3,972
4,355
4,717
4,353
4,761
5,243
7,362

$13,119,046
12, 605,058
13, 964,819
58, 749, 641
54, 694, 678
107, 556, 513
75,424, 343
68, 461, 272
50, 576, 805
45, 913, 933
52,191,067
57,302,815
68,852,115
66,898, 581

$1,145,035
7, 349,631
6,147,459
3, 995, 547
2, 507, 222
1,019, 901
1, 473, 935
1,833,488
2,098,811
2, 431, 578
2.182, 905
1. 951, 660
% 003, 533
1,813,568
1, 054, 956

1,865
1,720
1,372
1,430
1,674
1,931
1, 702
1,577
1,613
1,485
1,546
913
932
888
1,173

$4,098,272
5, 385, 718
8,184, 881
5, 504,428
11, 679, 579
20, 997,642
9, 401,418
8,137, 648
7, 727,188
9, 698, 262
9, 894, 309
9,636, 529
8, 750, 964
8, 581, 567
14, 324, 989

296
217
218
190
296
380
354
283
377

$1, 216, 891
1, 527,163
1,182, 666
963, 854
2, 315,356
5,114, 274
3, 626,931
2,983,699
3,774,774

(*>
(3)
(i)
(3)

()
(*)
(8)

408
427
454
462

TEXAS
1916.
1917.
1918.
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930

8,693
9,039
8,198
8,709
8,571
9,185
9,591
10, 227
10, 787
11,245
11, 970
12, 930
14, 238
14, 552
15,431

$123, 581,835
208,191, 837
124,123,481
128,674, 523
127,546,820
65,392,138
94,059, 389
102, 801, 770
150,501,590
206,658,194
199, 524, 527
142, 338,038
173, 980,186
189,131, 653
97, 054, 498

5,827
6,974
5,765
5,957
5,183
4,739
5,497
6,273
6,815
6,890
7,253
7,524
8,293
8,156
6,660

106, 850, 621

()
(3)
(3)
(3)
(3>

1,053
1,184
1,153
1,409

1
UTAH
1916.
1917.
1918.
1919.
1920.
1921
1922
1923
1924
1925
1926.
1927.
1928
1929
1930

3,481
3,545
2,542
2,872
3,094
3,086
3,051
3,045
3,096
3,120
3,083
3,125
3,508
3,245
3,301

1,616
1,825
1,170
3,442
1,420
1,155
1,349
1,468
1,483
1,635
1,537
1,589
1,712
1,646
1,392

$57,600,820
49,028,217
19,170, 237
23, 992, 237
15, 513,096
8, 570, 716
16, 528, 900
22, 517, 474
19, 351, 555
21,297, 449
18, 565, 796
17,178, 821
20, 363, 458
19, 932,652
11,322,667

()

8
8
8
(3)

(3)

VERMONT
1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

905 i
936 !
736
751
916
932
1, 036
1, 038
1, 060
For footnotes see p. 312.




609
719
518
561
620
552
682
755
«83

$9,201,351
12, 630,109
9,251,162
12,480,258
11,268,793
6,313,221
9, 245,945
12,163,457
9,133. 396

$180, 639
2, 200, 582
3, 564,707
2, 876,785
2,106,179
784,929
972,216
1,261,188
1,011,271

(33)
()
• (33)
()

83
((33))
()

623
864
711
736

311

STATISTICS OF INCOME

TABLE 23.—Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income,
and no income data, the number of
returns, net income or deficit, and tax 1—Continued
VERMONT—Continued
Returns showing net income

Year

1925
1926
1927
1928
1929
1930

-.

-

Total
number
of returns

Number

1, 088
1,096
1.089
1,112
1,120
1,120

708
699
683
724
704
572

Net income

$10.237,937
10, 429, 322
9,926, 674
10,314, 266
10, 254, 589
5,287,457

TdX2

$1, 21S, 235
1,230,132
1,164. 237
1,038,308
962, 763
491, 254

Returns showing no net Number of
income
returns
showing no
income
dataInactive
Number
Deficit
corporations
(3)
(3)

380
397
348
342
357
492

$3, 469,910
4,178, 051
5, 571,051
4, 597,934
9, 641, 572
6. 215, 430

2,493
2,149
1,591
1.604
2,096
2, 583
2,375
2,246
2.343
2,3*0
2, 563
2,137
2,337
2,613
3,185

$6. 094, 518
5,881,174
6,331, 559
11, 230, 411
33, 006, 225
32,457,366
25, 666,918
27. 636,063
27, 703, 922
38,639,838
17,389.272
22, 530,747
18,790,382
22, 534,628
44,413, 507

5,837
4,101
4,918
4, 315
5.076
6,161
5,475
4,902
5,240
4,932
5,443
3,748
3,799
4,058
5, 306

$20, 741,050
12,909,918
19,222,612
16, 781, 728
38,489,170
51,368,014
31,441,777
26, 503,053
31,770, 309
29, 367,037
33, 503,266
33,997,344
31, 004,392
31,683,927
57, 351, 262

1,874
2,174
2,177
2,469

1,713
1,551
1,109
1, 556
1,606
2.240
1.886
1,974
2,548
2,362
2,142
1,825
1,910
1,843
2,108

$4,148,166
4,900,753
9,073,708
6.905, 569
9, 090, 400
37, 807, 355
13.846,191
20,016,457
28,027, 542
23, 393,066
18,899,981
23,073, 304
19,963, 689
17, 257,822
21, 379,803

462
457
516

58
46
59
56

VIRGINIA
1916
1917.
1918.
1919
1920
1921.
1922.
1923.
1924.
1925.
1926
1927.
1928.
1929.
1930.

5, 950
6,012
5,009
5,027
5, 230
5, 288
5.643
5,957
6,018
6,214
6,358
6,485
6,785
7,168
7,139

3, 457
3, 863
3.418
3, 423
3.184
2, 705
3,268
3,711
3,675
3,834
3,795
3,795
3,835
3,837
3,241

$93, 482,931
136,977,815
107, 670, 674
128,641,705
96, 353,038
54, 450, 456
83.014, 730
94, 500.115
82,085'. 981
112,238,006
135,858, 624
123. 647,900
118,504,599
132, 956, 424
110,674,829

SI, 709,418
18,948,380
31, 014,980
25,615, 375
18,210,785
6,396,129
9, 534, 323
10,835.110
9,392,478
13, 405,461
17, 283, 674
15, 770,458
13.166,376
13,793,936
12, 519, 433

()
<*)
(3)

553
613
718
713

WASHINGTON
1916.
1917.
1918.
1919.
1920.
1921
1922.
1923.
1924.
1925.
1926.
1927.
1928.
1929.
1930.

9,908
9.043
9,287
9, 059
9,598
9,701
9,802
9,786
10,095
10,191
10, 748
10,977
11,847
12,159
12, 709

4,071
4,942
4,369
4,744
4, 522
3,540
4,327
4,884
4,855
5. 259
5,305
5. 355
5,874
5,924
4.934

$53, 468, 785
84,300,592
70,751, 208
96.005,295
79,194,723
34, 231, 688
59.864, 574
83.737,488
54,309,158
63,838,646
63,300,511
62,700,449
75,391,047
76,230,227
31, 491, 683

$1,054,032
14,143,322
23,869, 313
24,166,134
15,319,807
4, 360,752
6,195,157
8,999,412
5,850,662
7,122,278
7,285,819
7, 222,231
7,419, 216
6,985,766
2, 685, 657

WEST VIRGINIA
1916
1917
1918.
1919.
1920
1921
1922.
1923
1924
1925
1926
1927.
1928.
1929
1930

4,381
4,559
3,519
4,004
4,473
4,623
4,848
5. 062
5,366
5.205
5,142
5,239
5,145
5,173
5,101

For footnotes see p. 312.




2. 66S
3,008
2,410
2,448
2,867
2,383
2,962
3,088
2,818
2,843
3,000
2,928
2,773
2,873
2,477

$66, 409,707
109,543,951
158,550,172
74,646,962
134, 304,029
42,702, 204
71, 767, 773
73,477, 884
50,066,172
64, 525, 291
76,151,591
57,023.969
51,922,822
59,046,703
27. 487, 239

$1,314,023
28, 631,705
34,955,959
17, 709,906
37,908,065
7,288,242
7,871,828
8, 344,075
5,635, 527
7, 632, 661
9,415.061
6,995, 769
5.445, 406
5,757,011
2, 646, 573

312

STATISTICS OF INCOME

TABLE 23.—Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax 1—Continued
WISCONSIN
Returns showing net income
Year

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930

Total
number
of returns

Number

11, 635
11,923
10,961
10,154
11,198
12,142
12, 596
12, 797
13,144
13, 489
13, 827
14.450
15, 393
15, 836
16.009

6,857
7,469
6,889
6,875
6,972
6,009
7.127
7,881
7,679
8.141
8. 253
8,567
8,828
8,810
6.777

Net income

$132,762, 577
149,917,972
76, 642,276
172, 213,124
163.938,038
71, 382, 306
129,878,747
150, 217, 630
132, 284,875
171.192, 887
187, 043, 641
185, 418,099
184,569, 354
198, 397, 599
103,139. 633

Tax 2

$2, 615, 579
30,893, 450
60,827, 480
42,364,151
38,387,397
11, 027, 236
14, 204. 878
16,386,929
15,113, 200
20,325,149
23,192, 758
23,117,908
20,122,264
19,928,164
10,920,503

Returns showing no net Number of
income
returns
showing no
income
dataInactive
Number
Deficit
corporations
4,778
4,454
4,072
3,279
4,226
6,133
5,469
4,916
5,465
5,348
5, 574
4,172
4,681
5, 079
7,234

$10, 350,167
8,894, 622
3,054,148
9,049, 810
39, 464,067
80,569,408
45,799,114
37,604,961
36,919,635
35, 078, 061
36, 632,012
39, 756,032
45, 955,101
47, 430, 472
73,340,050

(33)
(3)
()
(«)
(3)
1,717
1,884
1,947
1,998

WYOMING
19 J 6
1917
1918
1919.
1920.
1921.
1922
1923
1924.
1925.
1926.
1927.
1928.
1929.
1930.

1,291
1,341
1,303
1,651
1,707
1,663
1,661
1,636
1,527
1, 451
1,418
1,402
1,441
1,468
1,440

694
839
581
805
706
601
710
747
761
789
776
788
881
798
721

$8,895,659 \ $170, 818
9,785.041 I 1,675.681
6,861,873 I 1,875,018
8,039,590
1.276,917
5, 652, 692
818,334
3, 250, 804
355, 478
4,959,118
465, 724
5,322, 717
512, 562
4,411,941
391,311
8,187,858
884, 463
5, 232, 669
533, 681
4,920,111
491,747
5, 737,269
456,749
3,975, 846
262,169
3,065,778
202,889

597
502
722
846
1,001
1,062
951
889
766
662
642
413
364
450
492

$934, 223
1,408, 804
1,668,414
3,102, 550
9, 566, 011
8,926,569
6,000,804
5, 656, 767
5,329,329
3, 865, 360
3,569,376
3,856,435
2,677,567 |
3,690,718 |
3,991,481 I

201
196
220
227

1
Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations
are summarized on pp. 322-325.
1
Includes war-profits and excess-profits tax for the years 1917-1921 and for 1922, tax on net income earned
from July 1, 1921, to Dec. 31, 1921, reported on fiscal year returns of corporations whose accounting period
terminated
after Dec. 31, 1921, but prior to July 1, 1922.
3
Not available.




SYNOPSIS OF
INCOME AND PROFITS TAX RATES
ESTATE TAX RATES
CREDITS AND EXEMPTIONS
AFFECTING THE COMPARABILITY OF DATA IN




"STATISTICS OF INCOME"

313

SYNOPSIS OF INCOME AND PROFITS TAX RATES, ESTATE TAX RATES,
CREDITS, AND EXEMPTIONS AFFECTING THE COMPARABILITY OF
DATA IN "STATISTICS OF INCOME"
INDIVIDUALS
A. Individuals required to file returns, personal exemption, credit
for dependents, and normal tax rates, under the revenue acts of 1913
to 1928, inclusive.
B. Individual surtax rates, under the revenue acts of 1913 to 1928,
inclusive.
C. Individual supplemental income tax rates and tax credits, under
the revenue acts of 1917 to 1928, inclusive.
CORPORATIONS
D. Corporation income and profits tax rates, exemptions, and
credits, under the revenue acts of 1909 to 1928, inclusive.
ESTATES
E. Federal estate tax rates, specific exemption, and credits against
estate tax, under the revenue acts of 1916 to 1928, inclusive.
133873—32




21

315

A. -Individuals required to file returns, personal exemption, credit for dependents, and normal tax rates, under the revenue acts of 1913 to 1928,
inclusive

R e v e n u e act

1913 (Oct. 3, 1913)

Applicable to
incomes for
t h e years—

Applicable to citizens a n d residents of t h e U n i t e d States

Applicable to nonresident alien individuals i

Individuals required to file returns 2

Personal exemption

Married and living Single, or married
and not living with
with husband
husband or wife
or wife 4

[Mar. 1,1913,
* to Dec. 31, \
1915.

Personal exemption and
credit for dependents 3

Married
Gross inGross in- and living
come rewith
husreNet in- gardless Net in- come
band or
come * of amount come ofgardless
wife,
or
amount
of net inof net in- head of
come
family
?
come

Married
Amount of net in- Normal
rate and living
come subject to nor- tax(per
with
husmal
tax
•
Single, or
cent) band or
married Credit
wife,
or
and not for dehead of
living
pendfamily
i
with
ents s
husband7
or wife

$3,000

$3,000

$4,000

$3,000

None.

3,000

3,000

4,000

3,000

None.

1916 (Sept. 8, 1916;
amended Mar. 3, 1917, •1916
and Oct. 3, 1917).
1917 (Oct. 3, 1917)
1917

2,000

1,000

2,000

1,000

$200

J1918

2,000

1,000

2,000

1,000

200

U919,1920
fl921_
l922
1923 io
1924.

2,000

1,000

2,000

1,000

200

1918 (Feb. 24, 1919) —
1921 (Nov. 23, 1921)

2,000

$5,000

1,000

$5,000

" 2,500

1,000

400

2,500

5,000

1,000

5,000

2,500

1,000

400

1926 (Feb. 26, 1926)-

[1925
'l926.
1927

3,500

5,000

1,500

5,000

3,500

1,500

400

1928 (May 29, 1928)

1928

3,500

5,000

1,500

5,000

3,500

1,500

400

1924 (June 2,1924).-




Single, or
married
and not
living
with
husband
or wife

NorCredit mal
for de- tax 6
pend-8 rate
ents
(per
cent)

t I

O
GO

AIL

None.

None.

AIL

$4,000

$3,000

None.

None.

None.

None.

/First $2,000
(.Balance over $2,000—
/First $4,000
(Balance over $4,000—
First $4,000
Balance over $4,000..
First $4,000
(Balance over $4,000.
f First $4,000..
Second $4,000
[Balance over $8,000.
'First $4,000..
_Second $4,000
Balance over $8,000.
First $4,000
.Second $4,000.
[Balance over $8,000-.

None.

2
12

12
4

8

$1,000

I

$1,000 i2 None

13 8

1,000

1,000

(12)

1,500

1,500

(12)

13 5

1,500

1,500

(12)

135

13

6

a

1929_
1928 (May 29, 1928)

1930..
1931..

3,500

5,000

1,500

5,000

3,500

1,500

400

First $4,000
Second $4,000
Balance over $8,000.
First $4,000
Second $4,000
Balance over $8,000.
First $4,000
Second $4,000
[Balance over $8,000.

14
14
14 2
14 4

3
5
3
5

I

1
|
I
1

1,500

1,500

(ii)

1,500

1,500

(12)

1,500

(12)

1

1,500

13 14 4

1 Required to file income tax returns for all income derived from sources within the United States, regardless of amount unless total tax has been paid at source.
2
(a) Under the revenue acts of 1913, 1916, and 1917 individuals were required to file returns on a calendar year basis, while under the revenue act of 1918 and subsequentye ars,
returns are permitted for a fiscal year other than that ending Dec. 31. (6) For the years 1913,1914, and 1915 citizens or residents of the United States whose net income was less than
$20,000 and for whom a full return was made by withholding agents, were not required to file returns, (c) For 1921 and subsequent years, citizens deriving a large portion of their gross
income from sources within a possession of the United States are required to file returns for all income derived from sources within the United States or income from sources within
or without the United States received within the United States, regardless of amount. (See sec. 262 of the revenue acts of 1921,1924, and 1926, and sec. 251 of the revenue act of 1928.)
(d) For 1925 and subsequent years, American citizens who are nonresidents of the United States for more than 6 months of the year are not required to report earned income from
sources without the United States and are not required to file returns unless their gross income, exclusive of earned income from sources without the United States, exceeds $5,000;
or unless their net income, exclusive of earned income from sources without the United States, exceeds the amount indicated above under "Individuals required to file returns."
(See also (c) above.)
3
Not applicable to citizens deriving a large portion of their gross income from sources within a possession of the United States, for 1921 and subsequent years. Such citizens are
entitled to the personal exemption and credit for dependents shown in this table for nonresident aliens, for 1921 and subsequent years.
* Husband and wife each to file a return unless combined income is included in joint return.
s Net income means "statutory" net income, i. e., the excess of gross income over deductions as defined in the various revenue acts. Net income has been adjusted from time
to time as follows: (a) Amortization of buildings, machinery, equipment, or other facilities constructed or acquired on or after Apr. 6,1917, for the production of articles contributing
to the prosecution of the war is included to a reasonable amount in business deductions for 1918,1919,1920, and 1921. (b) Contributions to charitable and scientific organizations, etc.,
not exceeding 15 per cent of the net income before deducting the contributions, are deducted for 1917 and subsequent years. For unlimited deduction of contributions see sec. 214
revenue acts of 1924 uuu 1926, nud sec. 120, revenue act of 1928. (c) Losses sustained in transactions entered into for profit'but not connected with business or trade are not deductible
for 1913 to 1915, inclusive. For 1916 and 1917, such losses are deductible to the extent of the aggregate income from such transactions; for 1918 and subsequent years, such losses are
wholly deductible, excepting that for 1924 and subsequent years the loss, if incurred through the sale of capital assets held for more than 2 years, is deductible from total tax, to the
extent of 12H per cent of the loss. (See Table C.) (d) Net loss for prior year resulting from the operation of any trade or business regularly carried on by the taxpayer: In the case
of a net loss for any taxable year beginning after Oct. 31, 1918, and ending prior to Jan, 1, 1920, the revenue act of 1918 provides for the deduction of such loss from net income of the
preceding year, a redetermination of taxes for the preceding year being made. When the net loss exceeds the net income for the preceding year, the amount of such excess is to be
deducted from the net income of the succeeding taxable year. The revenue acts of 1921 to 1928, inclusive, provide that net loss in any year beginning after Dec. 31, 1920, may be
deducted from the net income of the succeeding taxable year and if such net loss exceeds the net income for the succeeding year, the amount of such excess is to be allowed in the next
succeeding year.
e Net income subject to normal tax is all net income after deducting the sum of (a) personal exemption, (6) credit for dependents, (c) dividends on stock of domestic corporations
(other than those deriving a large portion of their gross income from sources within a possession of the United States, 1921 and subsequent years, and other than China Trade Act
corporations, 1922 and subsequent years), (rf) dividends on stock of foreign corporations receiving a certain amount of income from sources within the United States, 1913 and subsequent years, (e) income the tax upon which has been paid or withheld for payment at the source of income for the years 1913 to 1917, inclusive, and (/) interest not wholly tax exempt on United States obligations issued after Sept. 1,1917.
78 No provision for head of family in revenue act of 1913. Exemption prorated for period Mar. 1 to Dec. 31, 1913.
For each dependent under 18 years of age or incapable of self-support because mentally or physically defective.
6
If country of which nonresident alien is a citizen either imposes no income tax or allows similar credit to citizens of the United States not residing within such foreign country,
personal exemption ($1,000 if single, $2,000 if married) and credit for each dependent ($200) allowed.
10 Tax for 1923 reduced 25 per cent by credit or refund under section 1200 (a) of the revenue act of 1924.
112 For net incomes of $5,000 and over, personal exemption is $2,000.
1 For 1922 and subsequent years, if nonresident alien is resident of contiguous country (Canada or Mexico), $400 credit allowed for each dependent.
13 For 1922 and subsequent years, alien residents of contiguous countries (Canada or Mexico) on net income attributable to compensation for labor or personal services actually
performed in the United States receive benefit of normal tax rate provided for United States citizens.
i* See joint resolution of Congress, No. 133, approved by the President Dec. 16, 1929, reducing rates of income tax for 1929,




1
o
02

3
o

o

CO

318

STATISTICS OF INCOME

B.—Individual surtax rates under the revenue acts of 1913 to 1928, inclusive
[Applicable to citizens and residents of the United States and to nonresident aliens]
Revenue act of 1913, applicable to incomes
for period Mar. 1, 1913, to Dec. 31, 1915

Rate
(per
cent)

Amount of net income

Total
surtax
1
2
3
4
5
6

$20,000 to $50,000
$50,000 to $75,000
$75,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
Over $500,000

$300
800
1,550
7,550
20,050

Revenue act of 1916, applicable to incomes for 1916

Rate
(per
cent)

Amount of net income

$20,000 to $40,000
$40,000 to $60,000
$60,000 to $80,000
$80,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000...$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
Over $2,000,000

..__

.-..

1
2
3
4
5
6
7
8
9
10
11
12
13

Total
surtax
$200
600
1,200
2,000
4,500
7,500
11,000
15,000
33,000
83,000
138,000
198,000

Revenue act of 1917, applicable to incomes for 1917

Rate
(per
cent)

Amount of net income

$5,000 to $7,500
$7,500 to $10,000..$10,000 to $12,500
$12,500 to $15,000
$15,000 to $20,000
$20,000 to $40,000
$40,000 to $60,000
$60,000 to $80,000
$80,000 to $100,000
$100,000 to $150,000
$150,000 to $200,000
$200,000 to $250,000._._
$250,000 to $300,000
$300,000 to $500,000
$500,000 to $750,000..__
$750,000 to $1,000,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000.Over $2,000,000




-

1
2
3
4
5
8
12
17
22
27
31
37
42
46
50
55
61
62
63

Total
surtax
$25
75
150
250
500
2,100
4,500
7,900
12,300
25,800
41,300
59,800
80,800
172,800
297,800
435, 300
740,300
1,050, 300

Revenue act of 1918, applicable to incomes for 1918.
1919, and 1920, and revenue act of 1921, applicable to incomes for 1921

Amount of net income

$5,000 to $6,000
$6,000 to $8,000
$8,000 to $10,000
$10,000 to $12,000—
$12,000 to $14,000—
$14,000 to $16,000....
$16,000 to $18,000..$18,000 to $20,000—
$20,000 to $22,000—
$22,000 to $24,000—
$24,000 to $26,000..$26,000 to $28,000....
$28,000 to $30,000—
$30,000 to $32,000..$32,000 to $34,000..$34,000 to $36,000....
$36,000 to $38,000—
$38,000 to $40,000—
$40,000 to $42,000....
$42,000 to $44,000—
$44,000 to $46,000—
$46,000 to $48,000—
$48,000 to $50,000 . . .
$50,000 to $52,000__$52,000 to $54,000
$54,000 to $56,000..$56,000 to $58,000.—
$58,000 to $60,000....
$60,000 to $62,000..$62,000 to $64,000..$64,000 to $66,000—
$66,000 to $68,000—
$68,000 to $70,000—
$70,000 to $72,000....
$72,000 to $74,000—
$74,000 to $76,000
$76,000 to $78,000—
$78,000 to $80,000—
$80,000 to $82,000—
$82,000 to $84,000—
$84,000 to $86,000—
$86,000 to $88,000—
$88,000 to $90,000.—
$90,000 to $92,000
$92,000 to $94,000—
$94,000 to $96,000—
$96,000 to $98,000—
$98,000 to $100,000...
$100,000 to $150,000$150,000 to $200,000..
$200,000 to $300,000._
$300,000 to $500,000..
$500,000 to $1,000,000
Over $1,000,000

Rate
(per
cent)

Total
surtax
$10
50
110
190
290
410
550
710
890
1,090
1,310
1,550
1,810
2,090
2,390
2,710
3,050
3,410
3,790
4,190
4,610
5,050
5,510
5,990
6,490
7,010
7,550
8,110
8,690
9,290
9,910
10, 550
11, 210
11, 890
12, 590
13, 310
14,050
14,810
15, 590
16,390
17, 210
18,050
18,910
19, 790
20,690
21, 610
22, 550
23, 510
49, 510
77, 510
137, 510
263,510
583, 510

319

STATISTICS OF INCOME
B.—Individual surtax rates under the revenue acts of 1918 to 1928,
inclusive—Continued
R e v e n u e act of 1921, applicable to incomes for
1922 and 1923 i

A m o u n t of net income

$6,000 to $10,000....
$10,000 to $12,000...
$12,000 to $14,000...
$14,000 to $16,000—
$16,000 to $18,000...
$18,000 to $20,000...
$20,000 to $22,000—
$22,000 to $24,000....
$24,000 to $26,000...
$26,000 to $28,000...
$28,000 to $30,000....
$30,000 to $32,000....
$32,000 to $36,000....
$36,000 to $38,000....
$38,000 to $40,000.._.
$40,000 to $42,000....
$42,000 to $44,000....
$44,000 to $46,000....
$46,000 to $48,000....
$48,000 to $50,000....
$50,000 to $52,000....
$52,000 to $54,000—.
$54,000 to $56,000....
$56,000 to $58,000.._.
$58,000 to $60,000....
$60,000 to $62,000....
$62,000 to $64,000....
$64,000 to $66,000....
$66,000 to $68,000....
$68,000 to $70,000..-.
$70,000 to $72,000....
$72,000 to $74,000—.
$74,000 to $76,000—.
$76,000 to $78,000....
$78,000 to $80,000—.
$80,000 to $82,000—.
$82,000 to $84,000....
$84,000 to $86,000....
$86,000 to $88,000.._.
$88,000 to $90,000—.
$90,000 to $92,000....
$92,000 to $94,000.-.
$94,000 to $96,000.....
$96,000 to $98,000--.
$98,000 to $100,000-..
$100,000 to $150,000..
$150,000 to $200,000..
Over $200,000..

Rate
(per
cent)
1
2
3
4
5
6
8
9
10
11
12
13
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50

Total
surtax

$40
80
140
220
320
440
600
780
980
1,200
1,440
1,700
2,300
2,620
2,960
3,320
3,700
4,100
4,520
4,960
5,420
5,900
6,400
6,920
7,460
8,020
8,600
9,200
9,820
10,460
11,120
11,800
12, 500
13, 220
13, 960
14, 720
15, 500
16, 300
17,120
17, 960
18, 820
19, 700
20, 600
21, 520
22. 460
46, 460
70, 960

Revenue act of 1924, applicable to incomes for
1924

Amount of net income

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

$10,000 to $14,000.$14,000 to $16,000
$16,000 to $18,000
$18,000 to $20,000
$20,000 to $22,000
$22,000 to $24,000
$24,000 to $26,000
$26,000 to $28,000—
$28,000 to $30,000
$30,000 to $34,000
$34,000 to $36,000
$36,000 to $38,000
$38,000 to $42,000
$42,000 to $44,000
$44,000 to $46,000—
$46,000 to $48,000
$48,000 to $50,000
$50,000 to $52,000
$52,000 to $56,000.
$56,000 to $58,000
$58,000 to $62,000
$62,000 to $64,000
$64,000 to $66,000
$66,000 to $68,000
$68,000 to $70,000...
$70,000 to $74,000
$74,000 to $76,000
$76,000 to $80,000
$80,000 to $82,000
$82,000 to $84,000
$84,000 to $88,000
$88,000 to $90,000
$90,000 to $92,000
$92,000 to $94.000
$94,000 to $96^00
$96,000 to $100,000
$100,000 to $200,000
$200,000 to $300,000
$300,000 to $500,000
Over $500,000

Total
surtax
$40
80
140
220
320
440
580
740
920
1,320
1,540
1,780
2,300
2,580
2,880
3,200
3,540
3,900
4,660
5,060
5,900
6,340
6,800
7,280
7,780
8,820
9,360
10,480
11,060
11,660
12,900
13, 540
14,200
14, 880
15,580
17,020
54, 020
92, 020
170, 020

Revenue act of 1926, applicable to incomes for 1925,
1926, and 1927, and revenue act of 1928, applicable to incomes for 1928, 1929, 1930, and 1931

Amount of net income
* Tax for 1923 reduced 25 per cent by credit or refund under sec. 1200 (a) of the revenue act of 1924.




Rate
(per
cent)

$10,000 to $14,000
$14,000 to $16,000
$16,000 to $18,000
$13,000 to $20,000
$20,000 to $22.000
$22,000 to $24,000
$24,000 to $28,000
$28,000 to $32,000
$32,000 to $36,000
$36,000 to $40,000
$40,000 to $44,000
$44,000 to $48,000
$48,000 to $52,000
$52,000 to $56,000
$56,000 to $60,000
$60,000 to $64,000
$64,000 to $70,000
$70,000 to $80,000
$80,000 to $100,000
Over $100,000-

.-

Rate
(per
cent)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
!5
16
17
18
19
20

Total
surtax
$40
80
140
220
320
440
720
1,040
1,400
1, 800
2,240
2.720
3', 240
3,800
4,400
5,040
6,060
7,860
11, 660

00

C.—Individual supplemental income tax rates and tax credits, under the revenue acts of 1917 to 1928, inclusive

to

o

[Applicable to citizens and residents of the United States, and to nonresident aliens]
AppliRev- cable to
enue incomes
for the
act
years

Income subject to
excess profits tax

Salaries xin excess of
$6,000 and income
in excess of $6,000*
from business having no invested
capital.
Net income from
business having
invested capital: 2
Net income equal
to 15 per cent of
invested capital
less deduction. 3
Net income in excess of 15 per
cent of invested
capital but not
in excess of 20
per cent of invested capital.
Net income in excess of 20 per
cent of invested
capital but not
in excess of 25
per cent of invested capital.
Net income in excess of 25 per
cent of invested
capital but not
in excess of 33
per cent of invested capital.
Net income in excess of 33 per
cent of invested
capital.
1918 1918,1919, None
1920
1917

Tax credit of 25 per cent of tax computed on earned
net income

Excess profits tax

1917




Rate
(per
cent)
8

20

25

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

Tax credit on capital net
loss from sale of assets
held more than 2 years

Amount of earned net
income subject to
tax for computation
of credit

Limit of credit

Tax credit for income and profits taxes paid
to foreign countries or United
States possessions
Income and profits taxes paid
to foreign countries or United
States possessions were not
allowed as a
tax credit but
were included
in general deductions from
gross income,
except
that
taxes paid to
foreign countries were not
allowed to nonresident aliens.

II

o

XS1

3
o

o

35

45

60
Amount paid or
accrued.*

1921

1921
1922,19236

1924

1924

1926 1925,1926,
1927

1P28

Taxpayer may elect to be
taxed at 12}^ per cent on
capital net gain, provided
that the total tax, including the tax on capital net
gain, is not less than 12^
per cent of the total net
income. (Loss in ordinary net income can not
be deducted from capital
net gain.)
Taxpayer may elect to be
taxed at 12H per cent on
capital net gain if the tax
would be greater than 12H
per cent by including capital net gain in ordinary net
income. (Loss in ordinary net income may be
deducted from capital net
gain and the balance taxed
at 12^ per cent.)
Same as 1924 act._

1928

do

1929
1930
1931

do
do
do

Do
Do.

Capital net loss may be reported apart from ordinary net income and a
tax credit of 1 2 ^ per cent
of the capital net loss
taken, if the tax thus produced is not less than the
tax would be if the capital
net loss were deducted
from ordinary net income.

All net income u p to
$5,000 whether earned or not, and u p to
$10,000 if earned.

Same as 1924 act

All net income u p to

,

do
do
do

__

25 per cent of total tax on
earned net income. (Can
not exceed the sum of 25 per
cent of normal tax on ordinary net income and 25 per
cent of surtax on earned
net income.)
All net income up to
do
$5,000 w h e t h e r
earned or not, and
up to $30,000 if
earned,
do
do
do
do
do
do
$5,000 w h e t h e r
earned or not, and
up to $20,000 if
earned.

do

—

25 per cent of normal tax on
earned not income. (Can
not exceed 25 per cent of
normal tax on ordinary
net income.)

Do.

Do.

Do.

Do
Do.
Do.

1
2

In excess of $3,000 for nonresident aliens.
Nonresident aliens having business with invested capital reported only that proportion of invested capital which net income from sources within the United States was of the
entire
3 net income.
Deduction (not allowable to nonresident aliens), $6,000 plus an amount equal to the same percentage of invested capital for taxable year as the average annual pre-war income
was of pre-war invested capital (not less than 7 per cent nor more than 9 per cent). If not established during at least one whole year of the pre-war period, 8 per cent. If, during
the pre-war period the individual had a deficit or a very small income from business, or if invested capital can not be determined, same per cent as that of representative businesses.
(See sec. 210, revenue act of 1917.)
* Nonresident aliens were not allowed to deduct income taxes paid to foreign countries either as a tax credit or in general deductions for the years 1918, 1919, and 1920.
* Beginning with 1921 the credit can not exceed the proportion of the total tax against which the credit is taken that the taxpayer's net income from sources without the United
States bears to the entire net income. This credit does not apply to nonresident aliens or to citizens deriving a large portion of their gross income
from sources within a possession
of the United States, but to such persons these taxes are allowable as a deduction from gross income, if imposed upon income from sources wTithin the United States. For the years
1921 to 1931, inclusive, the amount of income and profits taxes paid to foreign countries or United States possessions, in excess of that deducted as a tax credit, is permitted to be
included
in deductions against gross income.
6
Tax for 1923 reduced 25 per cent by credit or refund under sec. 1200 (a) of the revenue act of 1924.



CO

to

322

STATISTICS OF INCOME
D.—Corporation income and profits tax rates, exemp
[Applicable to domestic and foreign corporations]

1909 (excise
tax) (Aug.
5,1909).
1913 (Oct. 3
1913).

Income tax
Exemption

Taxable income

1909 to $5,000 All net income 3
in excess of exFeb. 28,
1913.
emption.
Mar. 1, None. All net income
1913, to
Dec. 31,
1915.
None. . . . . do
1916

1916 ( S e p t .
8, 1 9 1 6 ;
ame n d e d
Mar.3,1917,
and Oct. 3,
1917).
1917 (Oct. 3, 1917
1917).

Excess profits tax 2

Credit

Amount subject to
tax

Rate
(per cen

Applicable to
incomes
for the
years—

Rate
(per cen

Revenue act

1
1
2

/$3,000< plus: An
amount equal to
the same percentage of in vested capital« for
the taxable year Net income equal 20
None. Dividends out of
1
to 15 per cent of
earnings from
as the average
invested capital
Mar. 1, 1913, to
annual pre-war
less credit.
Dec. 31,1915.
income was of
Net income in expre-war invested Net income in ex- 25
2
cess of 15 per
cess of the sum of
capital (not less
cent but not in
(1) excess profits
than 7 per cent
excess of 20 per
tax for the curnor more than
cent of invested
rent year, and
9 per cent); or if
capital.
(2)
dividends
corporation was
received out of
not in existence Net income in ex- 35
cess of 20 per
earnings fiom
during at least 1
cent but not in
Mar. 1, 1913, to
whole year of
excess of 25 per
Dec. 31, 1915.
the pre-war pecent of invested
Net income in exriod, 8 per cent
4
capital.
cess of the sum
of invested capof (1) excess profital for taxable Net income in ex- 45
cess of 25 per
its tax for the
year; or if during
cent but not in
current vear, and
pre-war period,
excess of 33 per
(2) dividends recorporation had
cent of invested
ceived out of
either no net incapital.
earnings from
come or a very
Mar. 1, 1913, to
small net income Net income in ex- 60
cess of 33 per
Dec. 31, 1917.
or if invested
cent of invested
capital can not
capital.
be determined,
same per cent as
that of representative corporations.
(See
sec. 210, revenue act of 1917.)
1 All corporations are required to file returns regardless of amount of net income 01 loss, except those
specifically exempt, such as mutual, cooperative, fraternal, civic, charitable, scientific, etc., not operating
for profit. Under the revenue act of 1909, corporations were required to file returns on a calendar year
basis; under subsequent revenue acts corporations were permitted to file returns on a fiscal year basis,
other than the calendar year; except that under the act of 1921 and subsequent acts, life insurance companies were required to file on a calendar year basis in accordance with the State laws regulating insurance
companies. Foreign corporations are required to file income tax returns for all income derived from
sources within the United States regardless of amount. From Jan. 1,1918, to Dec. 31,1921, personal service
corporation? were treated as partnerships. Prior and subsequent to said dates, such corporations were
taxed as other corporations.
2 For the years 1918 tol921, inclusive, the war profits and excess profits tax of foreign corporations, and for
1921, the war profits and excess profit? tax of corporations deriving a large portion of their gross income from
sources within a possession of the United States is computed by comparison with representative corpor ations whose invested capital can be satisfactorily determined and which are engaged in a like or similar
trade or business and similarly circumstanced (see sec. 328, revenue acts of 1918 and 1921).
a Net income means "statutory" net income, i. e., the excess of gross income over deductions as defined
in the various revenue acts. Foreign corporations repoit only net income from souices within the United
States; for 1921 and subsequent years domestic corporations deriving a large portion of their gross income
from sources within a possession of the United States report only income from sources within the United
States or income from sources within or without the United States received within the United States
(see sec. 262 (b) of the revenue acts of 1921, 1924, and 1926, and SQC. 251 (b) of the revenue act of 1928). Net
income has been adjusted from time to time as follows: (a) Amortization of buildings, machinery, equipment,
or other facilities constructed or acquired on or after Apr. 6, 1917, for the production of articles contributing
to the prosecution of the war, is included to a reasonable amount in business deductions for 1918,1919,1920,




323

STATISTICS OF INCOME

tions, and credits, under the revenue acts of 1909 to 1928} inclusive

l

[Applicable to domestic and foreign corporations]
Tax on income from Government
contracts

War profits tax

Credit

Amount
subject to
tax

Rate (per
cent)

Exemption

Amount subject to tax

Rate (per
cent)

Tax credit for
income and
profits taxes
paid to foreign
countries or
United States
possessions

For 1917 and
prior
years,
income
and
profits t a x e s
paid to foreign
c o u n t r i e s or
United States
pos s e s s i ons
were not allowed as a tax
credit.but were
i n c l u d e d in
general deductions from gross
income, except
that taxes paid
to foreign countries were not
allowed to foreign corporations.

and 1921. (6) Dividends on stock of domestic corporations (other than those deriving a large portion
of their gross income from sources within a possession of the United States, 1921 and subsequent years,
and other than China Trade Act corporations, 1922 and subsequent years) were entirely tax exempt under
the revenue acts of 1909, 1918, and subsequent years, as well as dividends on stock of foreign corporations
receiving a certain amount of income from sources within the United States under the revenue acts of 1909,
1918, and subsequent years, (c) Net loss for prior year: In the case of a net loss for any taxable year beginning
after Oct. 31,1918, and ending prior to Jan. 1,1920, the revenue act of 1918 provides for the deduction of such
loss from net income of the preceding year, a redetermination of taxes for the preceding year being made.
When the net loss exceeds the net income for the preceding year the amount of such excess is to be deducted
from the net income of the succeeding taxable year. The revenue acts of 1921 to 1928, inclusive, provide
that net loss in any year beginning after Dec. 31, 1920, may be deducted from the net income of the succeeding taxable year, and if such net loss exceeds the net income for the succeeding year, the amount of
such excess is to be allowed in the next succeeding year, (d) For insurance companies, see special provisions
in the various revenue acts.
4
The $3,000 credit not allowable to foreign corporations.
«Invested capital within the meaning of the statute is the capital actually paid in to the corporation by
the stockholders, including surplus and undivided profits (exclusive of that for the current year), stocks,
bonds, and other obligations (other than obligations of the United States) the dividends or interest from
which are not included in computing net income, and excluding inadmissible assets. (See art. 831 of Regulations 45, relating to the revenue act of 1918.) For 1917, foreign corporations reported that proportion of
invested capital which net income from sources within the United States was of the entire net income.
For the years 1918 to 1921, inclusive, it was not necessary for foreign corporations to report invested capital,
and for the year 1921 it was not necessary for corporations deriving a large portion of their gross income
from sources within a possession of the United States to report invested capital. (See note 2.)




STATISTICS OF INCOME
D.—Corporation income and profits tax rates, exemptions,

Revenue act

Applicable to
incomes
for the
years—

1918 (Feb. 24, 1918._._
1919).

$2,000

1919,1920_ 2,000

1921 (Nov. 23, 1921
2,000
1921).
1922,1923_ 2,000
1924 (June 2, 1924
1924).
1926 (Feb. 26, 1925

Excess profits tax *

Income tax
Exemption i

2,000
2,000

1926,1927 2,000
1928 (May 29, 1928
3,000
1928).
1929
3,000
1930
3 000
1931
3,000

Taxable income

II

Net income in excess of the sum
of the exemption, excess profits and war-profits taxes for current year, and
interest received
on United States
obligations issued after Sept.
1, 1917.

12

Net income in excess of the sum
of the exemption, excess profits tax for current year, excess
profits and war
profits taxes on
i n c o m e from

10

Credit

Amount subject to
tax

$3,000 3 plus 8 per Net income equal 30
to 20 per cent
cent of the inof in vested capivested capital
tal less credit.
for the taxable
Net income in ex- 65
year.*
cess of 20 per
cent of invested
capital.

Government
contracts, and
interest received
on United States
obligations issued after Sept.
1,1917, and War
Finance Corporation bonds not
exempt,
10
do
Net income in ex- 12H
cess of exemption."
12^
do
do
i°13
do
do

u 13H

do
do

11

do

and

Rate
(per cec

324

do

do 7

Net income equal 20
to 20 per cent of
invested capital
less credit.
Net income in ex- 40
cess of 20 per
cent of invested
capital.

do

__

12

11

12
12

1 Exemption allowable to domestic corporations with net income of $25,000 or less for 1921 to 1931, inclusive, except domestic corporations deriving a large portion of their gross income from sources within a
possession of the United States for 1928 and subsequent years; not allowable to foreign corporations for
1918
and subsequent years.
2
Foreign corporations were not allowed to deduct income taxes paid to foreign countries either as a tax
credit or in general deductions for the years 1918, 1919, and 1920. Beginning with 1921, the credit can not
exceed the proportion of the total tax against which the credit is taken that the taxpayer's net income from
sources without the United States bears to the entire net income. This credit does not apply to foreign
corporations or to domestic corporations deriving a large portion of their gross income from sources within
a possession of the United States, but to such corporations these taxes are allowable as a deduction from
gross income if imposed upon income from sources within the United States. For the years 1921 to 1931,
inclusive, the amount of taxes paid to foreign countries or United States possessions in excess of that deducted as a tax credit is permitted to be included in deductions against gross income.
3 The $3,000 credit not allowable to foreign corporations for 1918 and subsequent years.
* See notes 2 and 5, preceding page.
5 The $3,000 credit not allowable to foreign corporations.
6
If corporation was not in existence during the whole of at least one calendar year during the pre-war
period, the credit (with certain exceptions) shall be the sum of $3,000 and an amount equal to the same
percentage of invested capital for the taxable year as the average percentage of net income to invested
capital for the pre-war period of representative corporations; but such amount shall in no case be less than
10 per cent of the invested capital of the taxpayer for the taxable year. (See sec. 311, revenue act of 1918.)
7 The $3,000 credit not allowable to domestic corporations deriving a large portion of their gross income
from sources within a possession of the United States.




325

STATISTICS OF INCOME
credits under the revenue acts of 1909 to 1928, inclusive l—Continued
Tax on income from Government
contracts

War profits tax *
!
Credit

Amount
subject to
tax

Rate (per
cent)

Exemption

Amount subject to tax

Rate (per
cent)

$3,000 5 plus either Net income 80 ( l e s s
an amount equal
in excess of a m o u n t
to the average pre- war profof excess
war net income its credits.
profits
plus or minus 10
tax).
i per cent of the increase or decrease
of invested capital
for the taxable
year as compared
with average prewar invested capital, or 10 per cent
of the invested
• capital for the taxj able year, whichj ever is greater.6

Tax credit for
income and
profits taxes
paid to foreign
countries or
United States
possessions 2
Amount paid or
accrued.

1

$10, 000 Amount in ex- Excess profcess of $10,000 its and war
derived from
profits tax
Government
rates of 1918
contracts
act.
made between Apr. 6,
1917,
and
Nov. 11,1918.

10,000

__ do

do

Do.

Do.*
Do.s
Do.
Do.
Do.
Do.
Do.
Do.
Do.

8
Not allowable to China Trade Act corporations for 1922 and subsequent years.
• For 1922 and subsequent years corporations are allowed, as a credit against net income, the amount
received as interest upon obligations of the United States which is included in gross income (e. g., see sec.
236 (a), revenue act of 1924). For 1922 and subsequent years China Trade Act corporations are entitled
to a specific credit. (See sec. 264 (a), revenue act of 1921 amended.)
10 Income of insurance companies, exclusive of mutual companies other than life, taxable at 12H per cent.
" See joint resolution of Congress No. 133, approved by the President Dec. 16, 1929, reducing rates of
income tax for 1929.
NOTE.—For the year 1917 there was also a tax of 10 per cent upon that portion of the total net incom e
remaining undistributed 6 months after the close of the taxable year, in excess of the income actually
employed in the business, or invested in obligations of the United States issued after Sept. 1,1917.
For the years 1918 to 1920, inclusive, a corporation that permitted an unreasonable accumulation of profits
was not subject to the ordinary corporation income tax but the individual stockholders were taxed upon
their proportionate shares of its net income in the same manner as the members of a partnership or a personal service corporation.
For the years 1921 to 1923, inclusive, an additional tax of 25 per cent was imposed upon the taxable net
income of a corporation where it was shown that there had been an evasion of surtax as the result of an
unreasonable accumulation of profits. This additional tax was increased to 50 per cent for 1924 and subsequent years, with the provision for 1926 and subsequent years that the 50 per cent additional tax shall not
apply if all the shareholders of the corporation include in their gross income their entire proportionate
shares, whether distributed or not, of the net income of the corporation for the taxable year.




326

STATISTICS OF INCOME

E.—Federal estate tax rates, specific exemption, and credits against estate tax, under
the revenue acts of 1916 to 1928, inclusive
Net estate

Revenue act
1916

1916

Exceeding

Not exceed- Amount of
ing
block

as amended
In effect by revenue
from Sept. act of Mar.
9,1916, to
3, 1917
Mar. 2,
1917, inIn effect
clusive
from Mar.
3, 1917, to
Oct. 3,
1917, inclusive
Rate
(per cent)

$50,000
100,000
150,000
200,000
250,000
400,000
450,000
600,000
750,000
800,000
1,000,000
1, 500,000
2,000,000
2,500,000
3,000,000
3, 500, 000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
10,000,000

$50,000
100,000
150,000
200,000
250,000
400,000
450,000
600,000
750,000
800,000
1,000,000
1,500,000
2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
5,000,000
6,000,000
7,000,000
8,000,000
9,000,000
10,000,000

$50,000
50,000
50,000
50,000
50,000
150,000
50,000
150,000
150,000
50,000
200,000
500,000
500,000
500,000
500,000
500,000
500,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000,000
1,000, 000

Specific exemption and credits against
tax*
Specific exemptionResident decedents
Nonresident decedents
Credits against Federal estate "taxCredit for estate, inheritance,
legacy, or succession taxes
actually paid to any State or
Territory or the District of
Columbia in respect of any
property included in the
gross estate of the decedent
Federal estate tax purposes.
Credit for Federal gift tax paid
by the decedent in respect of
property included in the
gross estate of the decedent
for Federal estate tax purposes.

1
2
2
3
3
4
4
5
5
5
5
6
6
7
7
8
8
9
10
10
10
10
10
10

$50, 000

Rate
(per cent)
3
3
4Ji2

4M
6
6

l}/2
7^j

7^£
9
9

10H
10H
12
12

13H
15
15
15
15
15
15

$50, 000

1926 and
1918, 1921,
1917
and 1924
1928
In effect
as amended
from Oct.
by revenue
In effect
4,1917, to
act of 1926
after 10.25
6.55 p. m.
a.m. Feb.
Feb. 24, In effect from 26, 1926
1919,in6.55 p. m.
clusive
Feb. 24,1919,
to 10.25 a. m.
Feb. 26,1926,
inclusive
Rate
(per cent)

Rate
(per cent)

Rate
(per cent)

2
4
4
6
6
8
8
10
10
10
10
12
12
14
14
16
16
18
20
20
20
22
22
25

1
2
2
3
3
4
4
6
6
8
8
10
12
14
14
16
16
18
20
20
20
22
22
25

1
2
3
3
4
4
5
5
6
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

$50,000

$50,000

$100,000

Not to ex- Not t o exceed 25
ceed 80
per c e n t
per cent
of t a x .
of tax.
(From 4.01
(After
p.m.June
10.25 a.
2, 1924, to
m. Feb.
10.25 a.m.
26,1926.)
Feb. 26,
1926.)
T o t a l
T o t a l
amount
amount
paid un- paid under rev- der rev-

enue
act
of 19 2 4,
as amended.

enue a c t
of 192 4,

as amend-

ed, i

* Rates for gift tax same as for estate tax under revenue act of 1924 as amended by revenue act of 1926,
the effective period of the gift tax law 4.01 p. m. June 2, 1924, to Jan. 1, 1926. (T. D. 4156; Supreme Court
decision, Untermyer v. Anderson, 276 U. S. 440.)




INCOME TAX FORMS




327

FACSIMILES OF INDIVIDUAL AND CORPORATION
INCOME TAX RETURNS FOR 1930 USED IN PREPARING
"STATISTICS OF INCOME"
Form 1040. Individual income tax return for net incomes from
salaries or wages of more than $5,000, or incomes, regardless of
amount, from business, profession, rents, or sale of property.
Form 1040A. Individual income tax return for net incomes of not
more than $5,000 derived chiefly from salaries and wages.
Form 1120. Corporation income tax return.
Form 1120L. Life insurance company income tax return for companies issuing life and annuity contracts, including combined life,
health, and accident insurance.




329

330

INCOME TAX FORMS
Do Not Write in The** Sptcas

INDIVIDUAL INCOM