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G-ivEN By

TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOME

FROM

RETURNS OF NET INCOME FOR 1921

INCLUDING STATISTICS FROM

FEDERAL ESTATE TAX RETURNS

COMPILED UNDER THE DIRECTION OF THE COMMISSIONER OF INTERNAL REVENUE

s^/o-x^

WASHINGTON y*^***

GOVERNMENT PRINTING OFFICE 1923

TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOME

FROM

RETURNS OF NET INCOME FOR 1921

INCLUDING STATISTICS FROM

FEDERAL ESTATE TAX RETURNS

COMPILED UNDER THE DIRECTION OF THE

COMMISSIONER OF INTERNAL REVENUE

GOVERNMENT PRINTING 6FFltt:

/A'A*-

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CONTENTS.

Chart: . Page.

Showing by income classes the number of personal income-tax returns

filed for the calendar year ended December 31, 1921 Frontispiece

Official transmittal 1

Returns filed 1

Aggregate net income and total tax (individuals and corporations) for each

of the years 1917-1921 .' 1

Personal income-tax returns 2

Distribution by States and Territories and by population 2

Text table — Personal returns, by States and Territories, and per

capita distribution, calendar year 1921 2-3

Simple and cumulative distribution, by income classes 4

Text table — Simple and cumulative distribution of personal

returns, by income classes, calendar year 1921 4-5

Classification by sex and family relsftionsliip 5

Text table — Distribution of personal returns, by sex and family

relationship, calendar year 1921 5

Income exempt from normal tax 6

Text table — Net income exempt from and amount subject to nor- mal tax, personal returns, calendar year 1921 6

♦ Service, business, and property as sources of income 6

Text table — Distribution by sources, personal income, calendar

year 1921 6

Sources of income and deductions l:>y income classes 7

Text tables- Distribution by sources of income and deductions, by income

classes, calendar year 1921 ._ 7

Distribution of personal income, by sources and income

classes, calendar year 1921 8

Distribution of personal income, by sources and by income classes, showing the proportion from each source exjjressed

in percentages, calendar year 1921 9

Income from business 9

Text table — Income reported from business pursuits, personal re- turns, calendar year 1921 9

Partnerships and personal service corporations 10

Corporation income-tax returns 10

Corporations distributed by industrial groups 10

Text table — Distribution of corporations by industrial groups and into those reporting net income and those reporting no net

income, calendar year 1921 10-11

Income and deductions 12

Text tables —

Distribution of corporation income, by industrial groups and

by nature of deductions, calendar year 1921 12-13

Percentage distribution of corporation income by nature of de- ductions and by industrial groups, calendar year 1921 13

Income on Federal obligations not wholly exempt from tax 14

^ Income wholly exempt from tax 14

Corporation returns distributed by size of net income 14

Text table — Corporation returns distributed by size of net income,

calendar year 1921 14

Corporations reporting invested capital '. 15

Text table — Corporations reporting invested capital distributed

by industrial gi'oups, calendar year 1921 15-16

Income returns by States 16

Combined personal and corporation income and tax 16

Text table— Personal and corporation income and tax by States and Territories, calendar year 1921 17

ni

IV CONTENTS.

Income from foreign investments and returns op aliens 17

Text tables —

Income from sources within the United States and its possessions 18

Income from sources in foreign countries 18

Summary of income and tax reported by years 18

Text tables —

Number of personal returns, calendar years 1914—1921, by income

classes 18

Returns of net income by years — personal and corporation 19

Income-tax yield by years, personal, partnership, and corporation ... 19 Personal returns, net income reported for calendar years 1916-1921,

by income classes 20-21

Personal returns, tax yield for calendar years 1916-1921, bv income

classes ." 21-22

Personal returns, average tax and average rate of tax per individual,

calendar years 1916-1921, by income classes 22-23

Personal returns, income by sources for calendar years 1916-1921 23-24

Personal returns by counties and cities 25

Federal estate tax returns 25-26

Text tables— A-E:

A. Returns of resident decedents distributed by size of net estate,

sho'vving form of property and nature of deduction 27-30

B. Returns of non-resident decedents, distributed by size of net estate . 31

C. Returns of resident decedents, distributed by collection districts. . . 32-33

D. Returns of non-resident decedents, distributed by collection

districts 34-35

E. Simple and cumulative distribution by size of net estate, resident

and non-resident decedents 36

basic tables. Personal returns:

United States tables — 1-7:

1. Distribution by States 38-39

2. Distribution by income classes 40-41

3. Simple and cumulative distribution by income classes 42-43

4. Sex and family relationship — Distribution by States 44-47

5. Sex and family relationship — Distribution by income classes 48-51

6. Distribution by sources and by States 52-53

7. Distribution by sources and by income classes 54-55

States and Territories tables — 13, 14.

13. Distribution by income classes 122-155

14. Returns by years 156-163

Counties and cities tables — 15, 16.

15. Distribution by counties 164-177

16. Distribution by cities 178-185

Corporation returns:

United States tables — 8, 9, 11:

8. Distribution by States 56-57

9. Distribution by industries 58-65

11. Distribution by size of net income by industrial groups 100-106

States and Territories tables — 10, 12.

10. Distribution by industrial groups 66-99

12. Returns by years 107-121

Cmaet Showing er^ Income Classes The Numbeh of Personal Income Tax Eetuens Filed Foe THE Calendae Yeae Ended Decembee 31,.I92I
INCOME CLAS5E5 |	Thousands
2;2S§S?S|2 2?S:|2;s:S2?S|S2?S2S;;SSSS5S	i i i s i E i H i i ! n r Ml 1 1 1 1 1 1 M 1 1 M 1 M 1 1 1 1 1 1 1 1 1 1 1
""""—""•■ ~ 1 iiminiiiiimimMHBl
3,000 •• 4,000 4,000 •• 5,000	— _____ — __-.		i 1
5,000 •• 6,000	mammmwy-r-	Pecso	jL lnCQMi: Tax icnats Tiled roii TMe CiumAH fiui DlUMli Sinn DiSTeiBUTEO W IMOME CuSStS COME Ci-MSM NUMBES Of fJtTOeNS
6,000 •■ 7,000	^BSTn
7,000 " 8,000	BT.i	In
8,000 " 9,000
9,000 " 10,000	m'"i		000 ■■ 3,000 ?,Z22.031
10,000" 11,000	1
000 •■ 6.000, 137.191 non " 7,onn fli!,nsn
11,000 " - 12,000	■
12,000 •• 13,000	II		8
13,000 •• 14,000 I		1?
14,000 " 15.000 ff		[I
°Sn :; VnTn kli','.
15,000 ■• E0,000 M	1 "	15
20.000 " 25,000 pr		2S
000 ■. .10,000 in,B4«
25,000 " 30,000 pfl
30,000 •• 40,000			50	000 ■■ 60.000 3;43r
40,000 •• 50,000			60	T.:: ,Z-T. III
50,000 " 60,000			dl
60,000 •■ 70,000				000 ■■ 200,000 4.';0
70,000 " 80,000
r:: iZT. 1!
80,000 •■ 90,000
000 •• 750 000 4«
90,000 •• 100,000				nnn ,, ?'fion nnn - :
100,000 •■ 150,000			i.'soo
150,000 •■ 200,000			4000
200,000 •• 250,000			S.000	TOTAL- 6,662,176 Eecapitulation '^1 etutns of husbands 4nd xives, mtu r«(Hir .EKwm chiloben, including UIIDS WHOSE WIVES THOUCN UHNC WITH	-.	J
250,000 •■ 300,000		.___. ^ ....		( .._.1
300,000 - 400,000		1		\
400,000 - 500,000		1
500.000 •• 750.000			Joint
750.000 " 1.000.000			OB »
1.000,000 " 1.500,000			WiffS	rjirn ir»«pjTr crmuM .1 A77,.?a7 Hiamr. irpiBATf sinitm .rtnii uutUMLi «ll,B.l4 ""H'/.os'or^'^iStsr :t?J:lli
1.500.000 " 2.000.000		1	tISIit.
2.000,000 ■• 3.000,000		1	_...... .. ^V^^L
3.000.000 ■■ 4.000,000				total 6,662.176
4.000.000 ■• 5.000.000
5.000.000 AND OVEH			M 1 1 1 1 1 1 1 1 1 1 1 M 1 M ! 1 1 1 1 1 1 1 1 1 1 ! 1 1 1 1 1	1.1
	z%izizis%i	! « • i ~ ; • i 1 5 ; 1 • s ~ I • • ! E : i i ? ? : % UUllllUUU
Thousands (1 1

. I

STATISTICS OF INCOME, CALENDAR YEAR 1921.

Treasury Department, Office of Commissioner of Internal Revenue,

Washington, D. C, Octoher 4, 1923.

Sir: I have the honor to transmit the following statistical report of economic data compiled from the returns of individuals, corpora- tions, and partnerships reporting net income for the calendar year ended December 31, 1921. There are also included herein tables prepared from the Federal estate-tax returns filed during the year.

RETURNS FILED.

The number of individuals who filed income-tax returns for the calendar year ended December 31, 1921, was 6,662,176. The aggre- gate net mcome reported by these returns was $19,577,212,528, and the tax (normal tax and surtax) amounted to $719,387,106. As compared with 1920, the above figures show a falling off of 597,768 in the number of returns filed, and a reduction in the total net in- come reported amounting to $4,158,416,655, as well as a decrease of $355,666,580 in the total tax.

The number of corporation income-tax returns for the calendar year 1921, other than those of personal service corporations, was 356,397. Of these, 171,239 reported net income amounting to $4,336,047,813; income tax $366,443,621; war-profits and excess- profits tax $335,131,811; total tax $701,575,432.

For the calendar vear 1920 the number of corporation returns was 345,595, of which 203,233 reported net income totaling $7,902,654,813 and tax aggregating $1,625,234,643.

The aggregate net income and total tax (individuals and corpora- tions) for each of the years 1917-1921, inclusive, are as follows:

Year.	Net income.	Increase or decrease.	Income and profits tax.	Increase or decrease.
	S24, 382, 743, 418 24,286,150,604 29,270,909,906 31,638,283,996 23,913,260,341		82,833,938,723 4,286,486,257 3,444,971,682 2,700,288,329 1,420,962,538
1918	-$96,592,814 4,984,759,302 2,367,374,090 -7.725,023,655	§1,452,547,534
1919	-841,514,575
1920	-744,683,353
	-1,279,325,791

PERSONAL INCOME-TAX RETURNS.

In the following table is visualized the distribution of the personal returns by States and Territories, as well as the per capita income and tax, according to the population reported by the Fourteenth Census of the United States, 1920. As relating to the entire popu-

2 STATISTICS or INCOME.

lation of the United States subject to Federal income tax, the pro- portion filing returns was 6.28 per cent. The per capita net income reported was $184.65 and the per capita income tax was $6.79.

On the basis of returns filed, the average net income reported for 1921 was $2,938.56, the average amount of tax $107.98, and the average tax rate 3.67 per cent.

Personal returns, by States and Territories, and -per capita distribution, calendar year 1921.

	Population census 1920.	Returns.	Net income.	Tax.
States and Terri- tories.	Number.	Per cent of total.	Amount.	Per cent of total.	Amount.	Per cent of total.
Alabama	2, 348, 174 54 899 334, 162 1, 752, 204 3,426,861 939, 629 1,380,631 223, 003 437, 571 968, 470 2,895,832 255,912 431, 866 6,485,280 2, 930, 390 2,404,021 1, 769, 257 2,416,630 1, 798, 509 768, 014 1,449,661 3,852,3.56 3,668,412 2,387,125 1,790,618 3,404,055 548, 889 1, 298, 372 77,407 443,083 3, 155, 900 360, 350 10,385,227 2, 559, 123 646, 872 5,759,394 2,028,283 783,389 8,720,017 604,397 1,683,724 636,547 2,337,885 4,663,228 449,396 352, 428 2,309,187 1 356 621 1,463,701 2,632,067 194,402	43,009 (1) 18,477 33 830 386,082 69,676 123,269 89^966 42, 249 67, 719 11, 481 22, 976 611, 558 150,300 111,483 88,785 69, 496 67, 960 44,397 112,963 388, 442 250, 147 124, 501 25 614 172, 519 36,907 71, 853 9,719 32, 410 269,096 11,780 1,066,637 44,161 18,440 367,096 69, 381 62, 804 621, 103 48,057 25, 160 21,681 60,949 200, 188 26, 128 17, 746 76, 257 115,688 75 277 148,457 22,413	0.65 ■■■".■28' .51 5.79 1.05 1.85 .24 1.35 .63 1.02 .17 .34 9.18 2.26 1.67 1.33 1.06 1.02 .67 1.69 5.83 3.75 1.86 .38 2.59 .55 1.08 .15 .49 4.04 .18 16.01 .66 .28 5.51 1.04 .94 9.32 .72 .38 .33 .91 3.00 .39 .27 1.14 1.74 1.13 2.23 .34	$117,108,806 48,310,197 92,616,903 1,168,021,448 174,490,980 343,017,180 43,676,893 248, 345, 804 119,557,316 180,311,466 37, 840, 014 49, 737, 718 1,833,920,436 408, 242, 138 313,762,935 217,237,297 192,273,937 197, 897, 146 124,628,679 368,691,062 1,153,008,156 657,779,854 340,833,699 60, 104, 438 499,911,004 81, .527, 662 179,905,513 22, 455, 508 82, 352, 496 856,856,058 27,838,165 3,617,757,104 127, 992, 951 43,032,753 1,060,027,926 191,816,067 1.59,574,639 1,937,291,858 157,568,411 68, 255, 825 47,087,498 170,969,895 536,897,427 62,713,461 47, 561, 557 208,331,701 262 109^ 642 207,157,054 379,754,222 51,051,629	0.60 ■■■■■25' .47 5.97 L75 .22 1.27 .61 .92 .19 .25 9.37 2.08 1.60 1.11 lioi .64 1.88 3! 36 1.74 .31 2.55 .42 .92 .11 .42 4.38 .14 18.48 .65 .22 5.41 .98 .82 9.91 .80 .35 .24 .87 2.74 .32 .24 1.07 1.34 1.06 1.94 .26	$2,713,826 516,637 1,866 164 36, 438, 432 3, 862, 862 10,633,045 1, 284, 365 7,704,564 2,929,409 3,892,645 1,451,776 493,658 68, 574, 351 8,973,653 5,837,960 3,392,429 4, 297, 470 5,-304,522 3, 974, 861 14, 537, 303 46, 534, 644 24,197,840 8,697,117 1,069,136 14,660,351 1,051,863 3,328,145 329,296 1, 759, 290 33,258,294 351,629 210,768,379 3,760,499 485,783 33,574,094 4,206,507 4, 951, 580 84,660,220 9,236,328 1,246,523 524,653 3,984,051 12,667,894 '842,904 1,155,767 4, 161, 116 4,909,857 4,579,113 8,971,044 783,257	0.38
Arizona	.07
	.26
	5.06
	.54
Connecticut Delaware	1.48 .18
District of Columbia Florida	1.08 .41
	.54
Hawaii	.20
Idalio	.07
Illinois	9.53
Indiana	1.25
	.81
Kansas	.47
	.60
Louisiana	.74
	.55
Maryland	2.03
Massachusetts Michigan	6.47 3.36
Minnesota	1.21
	.15
Missouri	2.04
	.15
Nebraska . .	.46
Nevada	.05
New Hampshire New Jersey	.24 4.62
New Mexico New York.	.05 29. 30
North CaroUna North Dakota Ohio	.52 .07 4.07
	.58
Oregon	.68
Pennsylvania Rhode Island South CaroUna South Dakota	11.76 1.28 .17 .07 .55
Texas	1.76
Utah	.12
Vermont	.16
	.58
Washington West Virginia	.68 .64 1.25
Wyoming	.11
Total	106,021,431	6,662,176	100. 00	19,677,212,528	100.00	719,387,106	100.00

Alaska included in Washington.

STATISTICS OF mCOME. 3

Personal returns, by States and Territories, and per capita distribution, calendar year 1921 — Continued.

States and Territories-	Per cent of popu- lation filing returns.	Average net income per return.	Average amount of tax per re- turn.	Per capita net income reported.	Per capita income tax.
	1.83	$2,722.89 (1) 2,614.61 2,737.72 3,025.26 2,504.32 2,782.67 2,748.88 2,760.44 2,829.83 2,662.64 3,295.88 2, 164. 77 2,998.77 2,702.88 2,814.45 2,446.78 2,766.69 2,911.97 2,807.14 3,263.82 2,968.28 2,629.57 2,737.60 2,346.55 2,897.72 2,209.00 2,503.76 2,310.48 2,540.96 3,184.20 2,363.17 3,391.73 2,898.33 2,333.66 2,SS7..57 2,764.68 2,540.84 3,119.08 3,278.71 2,712.87 2; 171. 83 2,805.13 2,681.94 2,400.24 2,680.13 2,731.97 2,265.66 2,751.93 2,558.00 2,277.77	$63.10	$49.87 (») 144.57 62.86 340.84 185.70 248.44 195. 86 567.54 123.45 62.27 147.86 115.17 282.78 138.63 130. 52 122.78 79.56 110.03 162.27 254.33 299.29 179.30 142.78 33.57 146.86 148.53 138.78 290. 10 185. 86 271.51 77.25 348. 35 50.01 66.52 184.05 94.57 203.70 222. 16 260.70 40.54 73.97 73.13 115. 13 139. 55 134.95 90.22 193.21 141.52 144.27 262. 61	$1.16
Alaska	"1 .5
	6.53 1.93 11.27 7.42 8.93 7.13 20.56 4.36 2.34 4.49 5.32 9.43 5.13 4.64 5.02 2.88 3.78 5.78 7.79 10.08 6.82 5.22 1.43 5.07 6.72 5.54 12.56 7.31 8.53 3.27 10.27 1.73 2.85 6.37 3.42 8.02 7.12 7.95 1.49 3.41 2.61 4.29 5.81 5.04 3.30 8.53 S.14 5.64 11.53	27.96 55.17 94.38 55.44 86.26 80.83 85.64 69.32 57.48 126.45 21.49 112. 13 59.70 52.37 38.21 61.84 78.05 89.53 128.69 119.80 96.73 69.86 41.74 84.98 28.50 48.32 33.88 54.28 123. 59 29.85 197.60 85.15 26.34 91.46 60.63 78.84 136.30 192.20 49.54 24.20 65.37 63.28 32.26 65.12 54.57 42.44 60.83 60.43 34.95
Arkansas	1.07
California . . .	10.63
	4.11
Connecticut	7.70
	5.76
	17.61
Florida	3.02
	1.34
	6.67
Idaho	1.14
niinnis	10.57
Indiana	3.06
Iowa. .	2.43
	1.92
Kentucky	1.78
Louisiana	2.96
Maine	5.18
Maryland ...	10.03
	12.08
	6.60
Minnesota	S.64
Mississippi	.60
	4.31
Montana ....	1.92
Nebraska	2.57
	4.25
New Hampshire .	3.97
	10.54
New Mexico	.98
New York	20.29
North Carolina	1.47
North Dakota	.75
Ohio	5.83
	2.07
Oregon	6.32
	9.70
	15.28
South Carolina	.74
South Dakota	.82
	1.70
Texas	2.72
Utah	1.88
Vermont	3.28
Virginia...	1.80
Washington
West Virginia	3.13
Wisconsin .	3.41
	4.03
Total	6.28	2,938.56	107 98	184.65	6.79

■ Alaska included in Washington

SIMPLE AND CUMULATIVE DISTRIBUTION, BY INCOME CLASSES (PER- SONAL returns).

The distribution of personal returns by income classes is exhibited in the following table, which shows the number of returns filed, the amount of net income reported, and the tax yield, also cumulative totals and relative percentages :

STATISTICS OF INCOME.

Simple and cumulative distribution of personal returns, by income classes, calendar

year 1921.

	Returns.
Income classes.	Simple distribution.	Cumulative distribution.	Cumulative per- centages.
	Number in each class.	Per cent of total.	Over the class below.	Under the class above.	Over the class below.	Under the class above.
Under $1,000	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	6.03 36.63 33.35 16.09 5.31 1.99 .4342 .1307 .0205 .0110 .0024 .0009 .0003	6,662,176 6,260,327 3,819,783 1,597,752 525,606 172,359 40,015 11,069 2,352 '985 246 84 21	401,849 2,842,393 5,064,424 6,136,670 6,489,817 6,622,161 6,651,107 6,659,824 6,661,191 6,661,930 6,662,092 6,662,155 6, 662, 176	100.00 93.97 57.34 23.99 7.90 2.59 .6000 .1658 .0351 .0146 .0036 .0012 .0003	6.03
$1 ,000 to $2,000	42.66
$2,000 to $3,000	76.01
$3,000 to $5,000	92.10
$5,000 to $10,000	97.41
$10,000 to $25,000	99.40
$25 000 to $50,000	99. 8342
$50,000 to $100,000	99. 9649
$100,000 to $150,000	99. 9854
$150,000 to $300,000	99.9964
$300,000 to $500,000
$500,000 to $1,000 000	99. 9997
	100.00
Total	6,662,176	100.00
	Net income.
Income classes.	Simple distribution.	Cumulative distribution.	Cumulative percentages.
	Amount in each class.	Per cent of total.	Over the class below.	Under the class above.	Over the class below.	Under the class above.
Under $1,000	$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	1.09 18.49 27.21 20.71 12.16 10.00 5.00 2.97 .84 .75 .31 .22 .25	$19,577,212,628 19,363,362,594 15,742,600,826 10,416,669,561 6,361,778,317 3,983,019,080 2,024,862,874 1,045,233,569 463,003,351 299,482,352 153,534,305 92, 191, 755 49,411,329	$213,849,934 3,834,611,702 9,160,542,967 13,215,434,211 15,594,193,448 17,552,349,654 18,531,978,959 19,114,209,177 19, 277, 730, 176 19,423,678,223 19,485,020,773 19, 527, 801, 199 19, 577, 212, 528	100.00 98.91 80.42 63.21 32.60 20.34 10.34 5.34 2.37 1.53 .78 .47 .25	1.09
$1,000 to $2,000	19.58
$2,000 to $3,000	46.79
$3,000 to $5,000	67.50
$5,000 to $10,000	79.66
$10,000 to $25,000	89.66
$25,000 to $50,000 ..	94.66
$50,000 to $100,000	97.63
$100 000 to $150,000	98.47
$150,000 to $300,000	99.22
$300,000 to $500,000	99.53
$500 000 to $1 000,000 .	99.75
$1,000,000 and over	100. 00
Total	19 577 212 528	100.00

		Tax (normal tax and surtax).
Income classes.	Simple distribution.	Cumulative distribution.	Cumulative per- centages.
	Amoimt in each class.	Per cent of total.	Over the class below.	Under the class above.	Over the class below.	Under the class above.
Under $1,000	$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	0.03 4.05 2.88 5.94 9.57 17.64 15.70 16.08 7.27 8. .55 4.43 3.49 4.37	$719,387,106 719, 213, 428 690,052,774 669,340,401 626,596,797 657,725,375 430,838,965 317,929,125 202,217,490 149,887,434 88,391,446 66,531,816 31 419,726	$173,678 29,334,332 60,016,705 92,790,309 161, 661, 731 288, 548, 141 401,457,981 617,169,616 669,499,672 630,995,660 662,855,290 687 967,380 719, 387, 106	100.00 99.97 95.92 93.04 87.10 77.63 59.89 44.19 28.11 20.84 12.29 7.86 4.37	0.03
$1,000 to $2,000	4.08
$2,000 to $3,000	6.96
$3,000 to $5,000	12.90
$5,000 to $10,000	22.47
$10,000 to $26,000.	40.11
$25,000 to $50,000	55.81
$50,000 to $100,000 ...	71.89
$100,000 to $150,000	79.16
$150,000 to $300,000	87.71
$300,000 to $500 000	92.14
$500,000 to $1,000,000	95.63
$1,000,000 and over	100.00
Total	719,387,106	100.00

STATISTICS OF INCOME.

classification by sex and family relationship (personal returns) .

The following table shows the distribution of the personal returns according to family relationship :

Distribution of personal returns, by sex and family relationship, calendar year 1921.

	Returns.	Net income.	Tax.
Statxis of family relationship.	Number.	Per cent.	Amount.	Per cent.	Amount.	Per cent.
Joint returns of husbands and wives, with or without dependent chU- dren, and of husbands whose wives, though living with them,	3,477,592 89,634 401,662 115,356 1,945,009 608,829 24,094	52.20 1.35 6.03 1.73 29.19 9.14 .36	$12,448,419,490 486,169,923 1,066,536,564 309,461,003 3,788,543,065 1,302,397,698 175,684,785	63.59 2.48 5.45 1.58 19.35 6.65 .90	$142,214,092 43,521,348 27,852,616 10,848,457 124,710,007 58,610,664 11,629,922	61.47
Wives making separate returns from	6.04
	3.87
Heads of families, women . .	1.51
	17.34
All other, women .	8.15
Community property income	1.62
Total	6,662,176	100.00	19,577,212,528	100.00	719,387,106	100.00

INCOME EXEMPT FROM NORMAL TAX (PERSONAL RETURNS).

The amount of net income not subject to normal tax on account of personal exemptions, dividends, and interest on Government obliga- tions not wholly exempt from tax, is shown in the following table:

Net income exempt from, and amount subject to normal tax, personal returns, calendar

year 1921.

status of income.	Amount.	Per cent of total net income.
Net income specifically exempt from normal tax: Personal exemption and credit for dependents. . .	$14,191,855,700 2,476,952,399 46,994,406
Interest on Government obligations not whoUy exempt from tax
	16,715,802,605 2,713,737,519
Less amount in excess of net income. . .
T>lAt iripnTnp pvRTnpt frnm nnrmal ta-sr	14,002,064,986 5,575,147,542	71.52
	28.48
Total net income .	19,577,212,528	100.00

5 STATISTICS OF INCOME.

SERVICE, BUSINESS, AND PROPERTY AS SOURCES OF INCOME (PER- SONAL returns).

In the table immediately following is shown the distribution of the net income reported according to its origin; that is, whether from ■personal service or from property.

Distribution by sources, personal income, calendar year 1921.

Source of income.	Amount.	Per cent of total income.
Personal service: Salaries, wages, commissions, bonuses, directors' fees, etc	$13,813,169,165 4,170,363,591	59 2J
Business, trade, commerce,' partnerships, farming,' and profits from incidental sales of real estate, stocks, bonds, and other property, and	17.88
Total . .	17,983,532,756	77 09
Kents and royalties.	1,177,957,882 1,690,338,895 2,476,952,399	5 05
Interest on bonds, notes, etc	7.25
Dividends	10 61
Total	5,345,249,176	22 91
Total income	23,328,781,932 3,751,569,404	100 00
Net income . ...	19,577,212,628	83 92

sources of income and deductions by income classes (personal returns).

The distribution of income from service and business and from property, as well as the total deductions in each income class, are shown in the following table. This table also shows the proportion of the total income reported from each source, as well as the per cent of general deductions and net income to total income for each income class.

Distribution by sources of income and deductions, by income classes, calendar year 1921.

Income classes.	Income from personal service and business.	Per cent of total income in each class.	Income from property.	Per cent of total income in each class.
Under S1,000	$514,958,745 3,584,419,757 5,241,483,412 3,837,084,008 2, 093, 184, 885 1,223,933,871 771 432 177 280,092,349 147,396,801 84,436,795 88,097,458 37, 880, 578 20,744,466 11 249,550 23,807,018 16,184,731 4,401,963	54.94 89.85 89.60 82.74 73.17 63.26 55.00 48. 52 45.34 44.76 39.91 36.82 33.su 37.87 25.90 28.37 29.45	$422,275,723 405,072,356 608,429,203 800,423,814 767,473,368 710,718,553 631,074,571 297,176,537 177,706 507 104,191,388 132,617,052 64,987,945 40,628,416 18,456,096 68,098,092 40,871,786 10,544,610	45.06
$1,000 to $2,000...	10.15
$2,000 to $3,000	10.40
$3,000 to $5,000 . . .	17.26
$5,000 to $10,000	26.83
$10,000 to $20, 000...	36.74
$20,000 to $40,000 .	45.00
$40,000 to $60,000	51.48
$60,000 to $80,000...	54.66
$80,000 to $100,000	55.24
$100,000 to $150,000 ....	60.09
$150,000 to $200,000 .	63.18
$200,000 to $250,000	66.20
$250,000 to $300,000 . . .	62.13
$300,000 to $500,000	74.10
$500,000 to $1,000,000	71.63
$1,000,000 to $1,500,000	70.55
$1,500,000 to $2,000,000
$2,000,000 and over...	2,744,192	5.81	44,503,159	94.19
Total	17,983,532,756	77. OS	5,345,249,176	22.92

STATISTICS OF INCOME. 7

Distribution by sources of income and deductions, by income classes , calendar year 1921 —

Continued..

Income classes.

Total income.

General deduc- tions.

Per cent of total income in each class.

Per cent of total income in each

Under S1,000

S1,000 to $2,000

$2,000 to $3,000

$3,000 to $5,000

$5,000 to $10,000

$10,000 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 $1,000,000.. $1,000,000 to $1,500,000. $1,500,000 to $2,000,000. $2,000,000 and over

Total.

$937, 234, 468

3, 989, 492, 113

5, 849, 912, 615

4,637,507,822

2,860,658,253

1, 934, 652, 424

1, 402, 506, 748

577, 268, 886

325,103,308

188, 628, 183

220,714,510

102, 868, 523

61, 372, 882

29,705.646

91, 905; 110

57,056,517

14,946,573

$723,384,534 368,730,345 523,981,350 582,616,578 481, 899, 016 379,989,527 288,646,529 120, 521, 824 74, 277, 754 44, 708, 186 57, 193, 511 25,433,006 15,687,912 6, 878, 086 30, 562, 560 14, 276, 091 2,102,394

77.18 9.24 8.96 12.56 16.85 19.64 20.58 20.88 22.85 23.70 25. 91 24.72 25.56 2.3.15 33.25 25.02 14.07

$213, 849, 934

3, 620, 761, 768

5,325,931,265

4, 054, 891, 244

2, 378, 759, 237

1, 554, 662, 897

1, 113, 860, 219

456, 747, 062

250, 825, 554

143,919,997

163,520,999

77,435,517

45,684,970

22, 827, 560

61,342,550

42,780,426

12, 844, 179

47,247,351

10,680,201

22.60

36, 567, 150

3,751,569,404

19,577,212,528

90.76 91.04

87.44 83.15 80.36 79.42 79.12 77.15 76.30 74.09 75.28 74.44 76.85 66.75 74.98 85.93

77.40 83.92

The distribution of personal income by sources showing the amounts reported from each source is shown in the following table:

Distribution of personal income, by sources and income classes, calendar year 1921.

Income classes.	Wages and salaries.	Business.	Partnerships, fiduciaries, etc.	Profits from sales of real estate, stocks and bonds.
Under $1,000	$.321,336,288 3,243,836,486 4,557,288,548 2,859,188,037 1,342,428,026 739,488,597 432,377,205 141,721,5.38 69,183,289 36,959,421 35,031,445 13,070,218 8,030,747 2,999,694 5,624,235 1,873,412 352,856	$118,976,642 255, 152, 738 504,808,881 671,340,314 402, 162, 409 203,725,400 114,939,390 38,292,212 17,413,250 10,451,395 11,686,903 3,819,615 2,785,738 2,399,270 3,090,472 4,249,156 1,024,825	$35,958,353 64,351,011 131,467,747 205, 838, 250 245,779,077 211,339,251 179,099,464 82,954,230 53,2-15,226 33,288,987 37,751,740 19,235,446 9,451,914 5,306,958 13,493,482 9,592,904 2,958,814
$1,000 to $2,000...	21 079' 522
$2,000 to $3,000	47,918,236 100,717,407 102,815,373 69,380,623
$3,000 to $5,000
$5,000 to $10,000 .
$10,000 to $20,000
$20,000 to $40,000
$40,000 to $60,000	17' 124' 369 7,555,036 3 736 992
$60,000 to $80,000
$80,000 to S100,0(J0 .
$100,000 to $150,000
$150,000 to 3200,000	1,755,299 476,067 643,628 1,598,829' 469,259 65,468
$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
$2,000,000 and over	2, .379, 123		73,454
Total	13,813,169,165	2,366,318,610	1,341,186,308	462,858,673

8 STATISTICS OF INCOME.

Distribution of personal income, by sources and income dasses, calendar year 1921-

Continued.

Income classes.

Rents and royalties.

Interest and

investment

income.

Under $1,000

Sl.OOO to $2,000

82,000 to $3, 000

53,000 to $5,000

$5,000 to $10,000

$10,000 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

$2,50, 000 to $300, 000.... $300, 000 to $.500. 000.... $500,000 to $1,000,000... 81,000,000 to $1,500,000. $1,500,000 to $2,000,000. 82,000,000 and over....

Total.

$116,652,120

151,391,796

240,115,413

248, 866, 148

171,850,952

107,953,738

70,605,214

25,446,558

13,260,527

7,496,676

8,257,046

4,936,166

2,013,963

464, 146

2,268,217

4,356,613

1,233

$168,395,621 66,325,058 97,084,540 230,009,270 349,231,315 407, 565, 766 409,556,238 208, 162, 957 129,500,747 78,235,249 100,568,997 49,960,272 31,898,612 15,219,643 55, 429, 204 31,353,986 9,956,287

$137,227,982

187,355,502

271, 229, 250

321,548,396

246,391,101

195, 199, 049

150,913,119

63,567,022

34,945,233

18,459,463

23,791,009

10,091,507

6,715,841

2,772,307

10,400,671

5, 161, 187

587,090

2,021,356

8,637

,166

$937,234,468

3,989,492,113

5,849,912,615

4,637,507,822

2,860,658,253

1,934,652,424

1,402,606,748

577,268,886

• 325,103,308

188,628,183

220,714,510

102,868,523

61,372,882

29,705,646

91,905,110

57,056,517

14,946,573

47,247,351

1.177,957,882

2,476,952,399

1,690.338,895

,781,932

The distribution of personal income by sources, expressed in per- centages, is given in the succeeding table:

Distribution of -personal income, by sources and by income classes, showing the proportion from each source expressed in percentages, calendar year 1921.

Income classes.	Wages and salaries.	Busi- ness.	Part- ner- flduci- aries, etc.	Profits from sales of real estate, stocks and bonds.	Rents, and Tel!"	Divi- dends.	Inter- est and invest- ment in- come.	Total in- come
Under $1,000	34.28 81.32 77.88 01.65 46.93 38.22 30.83 24.55 21.28 19.59 15.87 12.71 13.09 10.10 6.12 3.28 2.36	12.69 6.39 8.63 14.47 14.06 10.53 8.20 6.64 5.36 5.54 5.29 3.71 4.64 8.08 3.36 7.45 6.86	3.84 1.61 2.25 4.44 8.59 10.92 12.77 14.37 16.38 17.65 17.11 18.70 15.40 17.87 14.68 16.82 19.79	4.13 .63 .82 2.17 3.59 3.69 3.21 2.97 2.32 1.98 1.64 1.71 .78 1.83 1.74 .82 .44	12.45 3.79 4.11 5.37 6.01 5.58 5.03 4.41 4.08 3.97 3.74 4.80 3.28 1.56 2.47 7.63 .01	17.97 1.66 1.67 4.96 12.21 21.07 29.20 36.05 39.83 41.48 45.57 48.57 61.97 51.23 60.31 54.96 66.61	14.64 4.70 4.64 6.94 8.61 10.09 10.76 11.01 10.75 9.79 10.78 9.80 10.94 9.33 11.32 9.04 3.93	100.00
$1,000 to $2,000	100.00
$2,000 to $3,000 .	100.00
$3,000 to $5,000	100.00
$5,000 to $10,000	100. 00
$10,000 to $20,000	100.00
820,000 to $40,000	100.00
$40,000 to 860,000	100. 00
860,000 to $80,000	100.00
$80,000 to $100,000. . .	100.00
$100,000 to $150,000	100. 00
8150,000 to $200,000	100.00
8200,000 to $250,000	100.00
8250,000 to 8300,000	100.00
$300 000 to $500 000	100.00
$500,000 to $1,000,000	100.00
$1,000,000 to $1 500,000	100.00
$1 500 000 to $'' 000 000
82,000,000 and over	5.04		.16	.62	4.28	81.47	8.43	100. 00
Total	69.21	10.14	6.75	1.98	5.05	10.62	7.25	100.00

STATISTICS OF INCOME. 9

INCOME FROM BUSINESS (PERSONAL RETURNS).

The income reported by individuals as having been derived from business, other than from partnerships, is shown according to indus- trial divisions in the following table. These data represent only such amounts reported by individuals as were derived from business operations conducted as sole proprietors and do not necessarily indicate the principal occupations of, or the total income reported by, the persons making the returns.

Income reported from bvsiness pursuits, personal returns, calendar year 1921.

Industrial groups.	Number of businesses reported.	Per cent.	Net income.	Per cent.
	130,344 3,871	16.14 .48	$229,193,235 11,168,718	9.69
Mining find quarrying .	.47
Manufacturing: Food products, liquors, and tobacco	13,481 10,410 3,808 565 2,765 231 7,505 1,043 1,527 6,239 8,345	1.67 1.29 .47 .07 .35 .03 .93 .13 .19 .77 1.03	48,511,689 33,661,289 9,481,394 1.151,797 9,&35,525 1,217,464 28,537 412 4,459,698 6,158,291 18,238,268 25.082.408	2.05
Textifes and textile products	1.42
	.40
Rubber and rubber goods .	.05
	41
	.05
Printing and publishing.	1.21
	.19
Stone, clay, and glass products	.26
Metal and metal products	.77
	1.06
	55,919	6.93 186,335,235	7.87
Construction	33,045 23,886 240,486 231,395 61,740	4.09 2.95 29.79 28.66 3.31 7.65	110,027,192 51,143,310 712,884,031 795,402,958 96,591,119 173,572,812	4 65
	2.16
Trade 7.	30.13
Public service, professional, amusements, hotels, etc....	33.61 4.08
Special cases, business not sufficiently defined to be classed with any other division..	7 34
	807,374	100	2,366,318,610	100

PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS.

Returns filed by partnerships and personal service corporations are not subject to tax as such, the income reported being included in the returns of net income filed by the individual members or stockholders according to their distributive share, whether distributed or not.

The number of returns of net income for 1921 filed by these two forms of association was :

Partnerships 259, 359

Personal service corporations 5, 500

Total 264, 859

10

STATISTICS OF INCOME.

CORPORATION INCOME TAX RETURNS.

The table immediately following shows the returns of corporations distributed by industrial groups and segregated according to those reporting net income and those reporting no net income. In the ''Transportation and Other Public Utilities'' group, both gross income and general deductions should be greatly in excess of the amounts shown. This is due to railroad and other utility corpora- tions, to a large extent, reporting on the face of the return merely the amount of net income or deficit.

To have inspected the numerous supporting schedules of these returns for the purpose of compiling the gross income and general deductions was inexpedient, due to the cost and the additional time that it would have required.

Table A. — Distribution of corporations by inditstrial groups and into those reporting net income and those reporting no net income, calendar year 1921.

Industrial

Total number of cor- porations reporting.

Corporations reporting net income.

Per cent

report- ing

net in-

Gross income.

Total deductions.

Agriculture and related

industries

Mining and quarrying

Manufacturing:

Food products, liquors and tobacco

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and prod- ucts

Printing and publish- ing

Chemicals and allied substances

Stone, clay, and glass products"

Metal and metal prod- ucts ,

All other manufactur- ing industries ,

Total manufacturing.

Construction

Transi)ortation and other public utilities

Trade

Public service— profes- sional, amusements, ho- tels, etc

Finance, banking, insur- ance, etc

C ombinations— p r e d o m i - nant industry not ascer- tainable

Inactive concerns

Total.

8,724 17,660

13,777 10,872 2,184 641 6,733 1,676 ■8,432 5,924 3,681 15,536 10,292

19, 105

88, 179

2,879 27,780

356,397

3,146 4,365

7,207

5,312

981

196

2,984

730

5,386

2,502

1,998

5,468

36.06 24.72

52.31 48.86 44.92 30.58 44.32 43.56 63.88 42.23 54.28 35.20 41.45

$371,039,406 1,728,765,475

5, 519, 3,885,

822,

112, 1, 071,

565, 1,414, 2, 117,

733, 6,044, 2, 136,

503, 463 118,040 817, 015 146,551 669, 578 401,379 017,240 210,866 427, 446 372,496 393,002

$330,321,214 1,543,631,552

5,200,327,190 3,557,761,957

765,752,379

107,044,878 1, 001, 158, 527

520,519,542 1,289,860,650 1,958,993,577

663,670,947 5,607,005,636 1,972,196,185

37, 030

46.43

24,422,077,076

22, 644, 291,

6,041

11,831 42, 809

54,122 1,201

58.31

6L93

48.55

55.98 65.32

1,281,614,507

1 7, 187, 17,570,

369, 107 065,920

1,312,596,853 5,797,975,438

1, 214, 279, 139

16,365,497,653 16,998,120,623

1,207,724,299 5,058,678,633

352,530,935

$40,718,192 185,133,923

319,176,273 327,356,083

57, 064, 636 5, 101, 673

70,511,051

44,881,837 124, 156, 590 158, 217, 289

69,756,499 437,366,860 164,196,817

77, 785,

67, 335, ;

821, 871, 454 571,945,297

IM, 872, 554 739, 296, 805

171, 239

55,715,075,516

,047,813

Gross income and total deductions incomplete (see text above).

STATISTICS OF INCOME.

11

Table A. — Distribution of corporations by industrial groups and into those ^ reporting net income and those reporting no net income, calendar year 1921 — Continued.

Industrial groups.

Corporations reporting net income.

"War profits and

profits tax.

Percent- asje dis- tribution of total

tax.

Per cent of total tax to net in- come.

Agriculture and related industries

Mining and quarrying

Manufacturing:

Food products, liquors and tobacco.

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and products

Printing and publishing

Chemicals and allied substances

Stone, clay, and glass products

Metal and metal products

All other manufacturing industries .

S3, 433, 529 15,804,592

26,801,433 27,642,731 4, 858, 825 448, 009 6,061,213 3,938,856 9,921,830 14,310,789 6,015,890 36,561,169 14,474,387

$2,568,433 16, 164, 624

38, 874, 871 39, 573, 339

6,956,022 367, 459

5, 185, 860

3, 645, 206 17,261,536 15, 287, 073

6,015,738 53, 746, 551 13, 821, 462

$6,001,962 31,969,216

65, 676, 304 67,216,070 11,814,847 815, 468 11,247,073 7,584,062 27, 183, 366 29,597,862 12,031,628 90, 307, 720 28,295,849

0.86 4.56

9.36 9.59 L69 .12 1.60 1.08 3.87 4.22 L71 12,87 4.03

20.58 20.53 20.70 15.98 15.95 16.90 2L89 18.70 17.25 20 65 17.23

Total manufacturing.

151,035,132

200, 735, 117

351, 770, 249

50.14

.79

Construction

Transportation and other public utilities.

Trade

Public service— professional, amuse- ments, hotels, etc

Finance, banking, insurance, etc

Combinations— predonunant industry not ascertainable

Inactive concerns

4,872,331 76,870,131 46,279,219

8,016,773 57,056,408

3,075,506

8,722,555 24, 151, 634 50,463,296

11,252,325 19,215,184

1, 858, 643

13,594,886 101,021,765 96,742,515

76, 271, 592 4,934,149

1.94 14.40 13.78

2.75 10.87

20.19 12.29 16.91

18.37 10.32

Total.

Industrial groups.

Corporations reporting no net income.

Per cent report- ing no net in- come.

Total deductions.

Agriculture and related industries. .

Mining and quarrying

Manufacturing:

Food products, Liquors, and tobacco

Textiles and textile products . . .

Leather and leather products..

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and products

Printing and publishing

Chemicals and allied substances.

Stone, clay, and glass products .

Metal and metal products

All other manufacturing indus- tries

Total manufacturing

Construction

Transportation and other public

utihties

Trade

Public service— professional, amuse- ments, hotels, etc

Finance, banking, insurance, etc...

Combinations— predominant indus- try not ascertainable

Inactive concerns

Total

5,578 13,295

6,570 5,560 1,203

445 3,749

946 3,046 3,422 1,683 10,068

6,026

63.94 75.28

47.69 51.14 55.08 69.42 55.68 56.44 36.12 57.77 45.72 64.80

58.55

$304,559,049 2,160,110,985

2,750,043,401

1,800,976,566 595,180,564 525,699,814 775,312,435 438,100,079 307,991,840

1,761,669,436 220, 329, 251

3,760,766,301

1,083,777,026

S393, 121, 947 2,574,599,936

3,059,205,388

1,990,415,896 701,089,919 627, 261, 549 895,532,322 487,278,671 334,671,825

1, 894, 550, 501 246,589,044

4,426,768,198

1,255,314,777

$88,562,898 414,488,951

309,161,987 189,439,330 105,909,355 101,561,735 120,219,887 49,178,592 26,679,985 132,881,065 26,259,793 666,001,897

171,537,751

15, 918, 678, (

1,377

4,320

7,274 45,370

38.07 5L45

58.28 100.00

491, e

1,813,387,056 9,774,283,657

442,490,733 1, 753, 120, 702

438,605,604 52, 024

12,136,755,849 10,401,112,000

■ 488,429,768 2,116,286,615

504,115,316

68,785

51,507,351

323,368,793 626,828,343

45,939,035 363,165,913

55,509,712 16,761

31,198,150,203

35,076,369,337

3,878,219,134

iGross incomeand total deductions incomplete (see text, p. 10).

12

STATISTICS OF INCOME.

INCOME AND DEDUCTIONS (cORrORATION RETUENS).

The division of corporation income according to the nature of deductions is given in the succeeding table, which shows by indus- trial groups the aggregate income reported by all corporations, as well as the aggregate deductions under the various headings.

Table B. — Distribution of corporation income, ly industrial groups and hy nature of deductions, calendar year 1921.

Industrial groups.

Total number of

returns

Total gross

Cost of goods.

Compensation of officers.

Interest paid.

Agriculture and related indus- trirs

Mining and quarrying

Manufacturing:

Food products, liquors, and to- bacco

Textiles and textile products Leather and leather products Rubber and rubber goods. . . Lumber and wood products. Paper, pulp, and products. .

Printing and publishing

Chemicals and allied sub- stances

Stone, clay, and glass prod- ucts

Metal and metal products. . All other manufacturing in- dustries

Total manufacturing. . . .

Construction

Transportation and other pub- lic utihtics

Trade

Public services— professional, amusements, hotels, etc

rinance,banking, insurance, etc .

Combinations— predominant in- dustry not ascertainable

Inactive concerns

Total

8,724 17,660

13,777 10,872 2,184 641 6,733 1,676 8,432

5,924

15,536 10, 292

3675,598,455 3,888,876,460

8,269,546,864 5,686,094,006 1,417,997,579 637,846,365 1,846,982,013 1,093,501,458 1,722,009,080

3,878,880,302

953, 756, 697 9,805,138,797

$.330,207,591 2,099,075,456

6,254,444,155

4,315,434,964

1, 144, 876, 256

529,613,667

1,329,205,757

745,312,702

722,935,460

2,676,129,577

611,309,426 7,225,064,411

2,205,569,819

$18,271,156 63,923,269

109,749,325 155,153,832 34,121,250 9, 051, 666 63,170,803 28, 202, 463 81,973,613

62,647,723

31,351,545 201,043,700

102,452,121

38,441,923,789

27,759,896,194

878,918,071

$29,744,119 107,447,406

144,527,148 73,292,127 24,640,747 23,329,100 37,712,723 15,819,275 14,131,973

52,772,527

12,578,325 181,815,420

52,463,935

633, 053, 345

19, 105

88, 179

19, 103

82,858

2,879 27,780

19,000,756,163 27,344,349,577

1,755,087,586 7,551,096,140

225, 151 52,024

1,107,139,757

1820,547,591 22,031,511,701

414,233,098 1,787,526,045

499,018,999 43,096

84,072,238

182,274,050 642,904,2.53

95,405,845 375,246,162

17,877,278 9,915

34,900,902

1986,954,833 221,450,428

33,693,915 1,084,161,751

29,863,077 1,612

91,249,273,532

56,849,199,528

2,258,902,237

Industrial groups.	Domestic tax.	Exhaustion, amortization, and depletion.	Miscellaneous expense.	Total deductions.
Agriculture and related industries	$21,002,459 86,549,035 71,013,583 51,132,108 10,419,085 7,031,144 33,7.58,890 13,883,083 11,842,017 41,804,563 10, 256, 706 152,507,807 37,811,865	$33,089,276 509,165,999 146,067,826 113,958,326 16,986,846 14,686,068 101,649,480 42,879,259 40,565,802 180,903,450 46,784,441 355,329,846 91,433,372	$291,128,560 1,252,070,323 1, 533, 730, 541 839,206,406 235,798,114 150,594,782 331,193,196 161,701,431 753,08.3,610 839,286,193 197, 979, .548 1,918,012,560 737,779,850	$723,443,161 4,118,231,488 8,259,532,578 5,548,177,853 1,466,842,298 734, 306, 427
Manufacturing: Food products, liquors, and tobacco . Textiles and textile products Leather and leather products
Lumber and wood products	1,896,690,849 1, 007, 798, 213
Prmting and pubfishing	1,624,532,475
Chemicals and allied substances Stone, clay, and glass products	3, 853, 544! 078 910, 259; 991 10,033,773,834
All other manufacturing industries.	3,227,510,962
Total mannfftctnring	441,461,001	1,151,244,716	7,698,366,231	38, 562, 969, 558
	1.5, 820, .523 1423,211,792 139,146,858 34,615,804 294,276,248 16,516,831 1,273	43,641,000 1436,486,673 168,164,606 65,752,884 132,494,797 33,195,711 1,295	471,905,750 15,772,768,563 4,196,054,777 1,052,452,521 3,501,260,245 260,174,355 11,594	1,757,480,170
Transportation and other public utilities	18,502,253.502 27,399,232,623
Pubhc service— professional, amuse-	1,696,154,067
Financo, banking, insurance, etc Combinations— predominant industry not ascertainable	7,174,965,248 856,646,251
	68,785
Total	1,472,601,824	2,573,236,957	24,496,192,919	90,791,444,853

Gross income and total deductions incomplete (see text, p. 10).

STATISTICS OF INCOME.

13

Table B. — Distribution of corporation income, by industrial groups and by nature of deductions, calendar year 1921 — Continued.

Industrial groups.

Net income or deficit be- fore deducting tax.

Income tax, war profits, and excess profits tax.

Net income or deficit after deducting tax.

Agriculture and related industries

Mining and quarrying

Manufacturing:

Food products, liquors, and

tobacco

Textiles and textile products. Leather and leather products .

Rubber and rubber goods

Lumber and wood products. .

Paper, pulp, and products

Printing and publishing

Chemicals and allied substances Stone, clav, and glass products

Metal and jnetal products

All other manufacturing in- dustries

$47,844,706 229,355,028

$10,014,286 137,916,753

844, 719 460,062

97,476,605 25,336,224 43, 496, 706

4,296,755

635,037 340,934

65,676,304 67, 216, 070 11,814,847 815, 468 11,247,073 7, 584, 062 27,183,366 29, 597, 862 12,031,628 90,307,720

28, 295, 849

$53,846,668 261,324,244

55,662,018

60,659,566 97, 275, 530 60,955,909 11,880,817

70,293,239 '31 "465," 078

4,261,638

'3i8,'942,'757

35, 636, 783

Total manufacturing

Construction

Transportation and other public

utilities

Trade

Public service— prof essioHal amuse- ments, hotels, etc ,

Finance, banking, insurance, etc . . ,

Combinations— predominant in- dustry not ascertainable

Inactive concerrs

314, 240, 574

645, 275, 018

15, 828, 017 498,502,661

58, 933, 519 376, 130, 892

,421,100 16, 761

13, 594, 886

101,021,765 96,742,515

19, 269, 098 76,271,592

4,934,149

2, 233, 131

151,625,561

39,664,421 299,859,300

43,355,249 16, 761

Total 1, 263, 635, 663

701, 575, 432 911, 696, 748

1, 155, 443, 501

In the table immediately following, the division of the corporation in- come, according to the nature of deductions, is expressed in percentages.

Table C. — Percentage distribution of corporation income by nature of deductions and by industrial groups, calendar year 1921.

Industrial groups.

Agriculture and related industries.

Mining and quarrying

Manufacturing:

Food products. Liquors, and

tobacco

Textiles and textile products. Leather and leather products .

Rubber and rubber goods

Lumber and wood products . .

Paper, pulp, and products

Printing and pubbshing

Chemicals and allied sub- stances

Stone, clay, and glass prod- ucts

Metal and metal products

All other manufacturmg in- dustnes

Total manufactmlng

Construction

Transportation and other public utiUties

Trade

Public service— professional, amusements, hotels, etc

Finance, banking, insurance, etc

Combinations— predominant in- dustry not ascertainable

Inactive concerns

TotaL..

100.00 100.00

100.00 100.00 100.00 100.00 100. 00 100.00 100.00

100.00

100.00 100.00

TooToo

100.00

100.00 100.00

100.00 100.00

48.87 53.98

75.63 75.

80.74 83.04 71.97 74.27 41.98

72.20 62:43

23.60 23.67

62.31

2.70 L64

1

2.73

2.41

1.42

3.42

2.81

4.76

1.61

3.30 2.05

2.29

2.35

2.19 19.06

2.48

1.75 1.29 1.74 3.66 2.04 1.58 .82

1.36

1.33 1.80

1

14.35

3.65 3.10

.61

1.77 2.00 1.19 2.30 5.50 4.27 2.36

3.62 2.83

_2. ■^46

2.82

18.54 14.76 16.63 23. 61 17.93 16.12 43.73

26.

107.07 105.90

97.58 103.44 115.13 102. 69 100. 43

94.34

9.34

95.45 102. 33

(1) 100.20

96.65 95.02

104, 132.22

-7.07 -5.90

.12

2.42

-3.44

-15. 13

-!43 5,

4.55 -2.33

-4. -32.22

.50 .50

.76 1.58

.92

"~T77

(1)

Lie 1.01

.77

i-o-o

-7.96 -6.72

-.67 1.24 -4.27 -15. 26 -3.30 -L19

3.29 -3.25

-1.11

-1.23

^2

Q)

■ Not given, due to Incomplete data. 60729°— 23 2

2 Minus sign (— ) indicates deductions exceed gross income.

14

STATISTICS OF INCOME.

income of federal obligations not wholly exempt from tax (corporation returns).

Interest on obligations of the United States and war finance cor- poration bonds, not wholly exempt from tax, and included in gross mcome, amounted to $203,095,789.

INCOME WHOLLY EXEMPT FROM TAX (CORPORATION RETURNS).

In addition to the income of corporations, as shown in the pre- ceding tables, there was likewise reported the following income wholly exempt from tax:

Dividends on stock of domestic corporations and from foreign corpora- tions, taxable by the United States on their net incomes, and divi- dends on stock of personal service corporations out of earnings upon which a Federal income tax has been imposed $509, 117, 760

Interest on obligations of the United States and its possessions. States, Territories, and political subdivisions thereof, and interest on farm loan bonds issued under the Federal farm loan act 188, 788, 627

Total 697,906,387

CORPORATION RETURNS, DISTRIBUTED BY SIZE OF NET INCOME.

The following table exhibits the distribution of corporation returns by income classes based on net incomes, the returns being taken in their entirety for the United States.

Table D.-

-Corporation returns distributed by size of net income, calendar year 1921.

Income classes.

Income tax.

War

profits

and excess

profit

tax.

Total tax.

Average amount of tax.

Per cent of total

Reporting net income:

$0 to $2,000

$2,000 to $5,000

$5,000 to $10,000

$10,000 to $50,000

$50,000 to $100,000

$100,000 to $250,000.... $250,000 to $500,000.... $500,000 to $1,000,000.. $1,000,000 to $5,000,000 $5,000,000 and over....

Total

Reporting no net income..

Grand total

75, 451 40, 402 20, 134 25, 327 4,595 3,

1,136 555 461 70

$61,895,581 124, 049, 405 142, 168, 065 547, 473, 491 320, 442, 399 478,376,439 391, 713, 873 380,316, 918,041,802 971,569,

$4, 529, 891 9,616,492 46,116,863 28,176,329 41,993,090 33 33 81 87

, 930, 213 , 033, 759 ,338,894 ,708,090

$387, 2,945, 33,210, 28, 061, 44,942, 35, 468, 35, 785, 80, 887, 73,441,

917, 562, 214 327,566 238, 078 935, 248 398, 858 819,417 226,494

$122

624

3,132

12,239

27, 971

61,091

123, 999

351,901

,302,142

8.84 14.49 17.55 18.17 17.71 18.09 17.67 16.58

171,239 185, 158

4,336,047,813 2 3,878,219,134

356,397,

457,828,679

701,575,432

■ Average for returns reporting net income of $2,000 and over.

STATISTICS OF INCOME.

15

CORPORATIONS REPORTING INVESTED CAPITAL.

The size of invested capital in its relationship to net income and tax reported is shown in the following table:

Table E. — Corporations reporting invested capital distributed by industrial groups, calendar year 1921.

Industrial groups.	Number.	Invested capital.	Net income.	Income tax.
Agriculture and related industries	735	$253,359,215	S31,900,529	$2 840 395
Mining and quarrying: Coal mlnging	586 52 228 474	764,453,718 • 50,852,739 1,332,971,101 176,232,946	75, 099, 665 3,060,407 47,803,215 18, 884, 219	6,284,077 258, 711
Mpfnl mining
All other mining anrl qnf^rrying	1 593 597
	1,3-10	2,324,510,504	144, 847, 506
Manufacturing: Food products, liquors, and tobacco Textiles and textile products . .	2,866 1,993 439 66 1,112 327 1,925 933 711 1,894 1,504	1,751,451,110 1, 603, 656, 524 313,509,943 22, 733, 842 362, 166, 228 252,080,441 525, 129, 726 631, 623, 334 360,864,480 4,410,714,669 1,038,995,814	285,593,780 280, 743, 561 52,793,429 3,543,678 48, 820, 904 34,028,623 109, 104, 753 110,238,846 52, 179, 724 362,948,079 130,050,240	24,048,028 23,525,878 4 515 189
Leather and leather products
Lumber and wood products . .	4,240,015 2,965,212 8,908,217 9, 800, 518 4,499,672
Paper, pulp, and products j
Chemicals and aUied substances
	30, 038, 167 11,510,259
All other maniifactnring indiistries
	13, 770	11,272,926,111 1,470,045,617	124, 362, 849
	2,000	330,620,725] 53,378,494	4,058,728
Transportation and other pubhc utOities:	64 70 12 1,078 327 88 463 508	1, 571, 232, 386 622, 949, 046 151,897,654 268, 397, 896 407, 568, 546 131,806,977 1,309,492,750 1,564,420,051	95, 568, 728 33,179,627 11,378,773 41,318,888 41,999,916 15,011,988 106, 232, 798 126, 874, 266	9,244,401 3,097,212 1,060,771 3,458,091 3,943,764 1,376,611 10, 243, 681 11,455,523
Ocean lines, transoceanic and coastal
Electric light and power companies Gas companies
Telephone and telegraph companies AU other pubUc utmties
Total transportation and other pubUc utilities	2,610	6,027,765,306 471,564,984	43,880,054
Trade	12, 219 2,994	2,770,070,071 438,629,491	437,718,699 79,960,083	37,277,960 6, 472, 860
Public service— professional, amusements, hotels, etc
Finance, banking, insurance, etc.:	1,354 2,273 6,038 12 45 473	984,742,376 492,024,589 1,848,156,875 4,981,621 42,334,199 344, 516, 740	87,342,024 51,781,931 161,539,605 558, 108 2,976,769 29, 784, 607	6, 821, 817
All other hanking	13 251 392
Life insurance, stock, and mutual com-	41,653
Accident, fire, and marine, stock and mutual	255, 713
	2,476,026
Total finance, banking, insurance, etc. . . .	10, 195	3, 716, 756, 400	333,983,044	26,704,650
Combinations, predominant industry not ascertainable	251	165,502,565	18,840,544	2 389 836
	' '
Total report.iTip invp,sted cj^pitfil	46,114	27,300,140,388	3,042,239,500	260,321,644

16

STATISTICS OF INCOME.

Table E.

-Corporations reporting invested capital distributed by industrial groups, calendar year 1921 — Continued.

Industrial groups.

Agriculture and related industries. . .

Mining and quarrying:

Coal mining

Metal mining

Gas and oil

All other mining and quarr jdng .

Total mining and quarrying.

Manufacturing:

Food products, liquors, and tobacco.

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and products

Printing and publishing

Chemicals and allied substances

Stone, clay, and glass products

Metal and metal products

All other manufacturing industries. .

Total manufacturing. Construction

Transportation and other pubUc utilities:

Steam railroads

Electric railroads

Ocean lines, transoceanic and coastal.

All other transportation

Electric light and power companies . .

Gas companies

Telephone and telegraph companies. . All other public utilities

Total transportation and other public utilities.

Trade

PubUc ser\ace— professional, amusements, hotels, etc.

Finance, banldng, insurance, etc.:

National banks

State banks

All other banldng

Life insurance, stock, and mutual companies

Accident, fire, and marine, stock and mutual

companies

All other insurance companies

Total finance, banking, insurance, etc .

Combinations, predomini Inactive concerns

industry not ascertainable. Total reporting invested capital

War profits and excess profits tax.

82,563,972

8,294,777

320,929

5,289,583

2,202,272

16,107,561

38,710,208 39, 561, 279

6,956,022 367,459

5,178,720

3,645,206 17,252,190 15,153,726

6,014,255 53,655,677 13,812,646

200,307,388

1,475,240 1,478,085 659,648 4,962,194 2,017,012 1,139,625 2,192,564 10,057,292

23,

1,660

49, 935, 491 11,195,601

3,705,976

2,801,353

10,038,726

42,734

95,741

2,382,824

3,067,354

1,857,353

Total tax.

$5,404,367

14,578,854

579,640

9, 487, 510

3, 795, 869

28,441,873

62,758,236 63,087,157 11,471,211 679,153 9,418,735 6,610,418 26,160,407 24,954,244 10,513,927 83,693,844 25,322,905

324,670,237

12,731,316

10,719,641 4,575,297 1,620,419 8,420,285 5,960,776 2,516,236 12,436,245 21,612,815

67, 761, 714

87, 213, 451 17,668,461

10,627,793 6,659,402 23,290,118

351,454

4,858,850

4,247,189

Per cent of net income to in- vested capital.

3.59 10.72

16.31 17.51 16.84 16.59 13.48 13.50 20.78 17.46 14.46 8.23 12.52

13.04

6.08 5.33 7.49 15.39 10.30 11. .39 8.11 8.11

7.82

15.80 18.23

8.87 10.52

8.74 11.20

7.03

INCOME RETURNS BY STATES.

COMBINED PERSONAL AND CORPORATION INCOME AND TAX.

The following table exhibits by States and Territories the com- bined personal and corporation incomes and income taxes for the calendar year 1921. The amounts do not represent, however, what may be called the geographical distribution of income. The figures are compiled from the returns filed in each State. An individual files his income-tax return in the district in which his legal residence or principal place of business is located, and a corporation files its income-tax return in the district in which its principal place of business

STATISTICS OP INCOME.

17

or the principal office or agency is located. Consequently, income reported by an individual or corporation in one State may have been derived from sources in other States.

From the foregoing it will be clear that there is no way of ascertain- ing from the income-tax returns the amount of income earned in the respective States or the amount of tax paid on that basis.

Table F. — Personal and corporation income and tax by States and Territories, calendar

year 1921.

States and Territories.

Net income.

Corporation.!

Personal and corporation.

Per cent for each State.

Personal and corporation.

Per cent for each

Alabama.

S117,108,

112,802,636

§129,911,442

.$4,496,676

Arizona

Arkansas

CaUfornia

Colorado

Connecticut

Delaware

District of Columbia. Florida

Hawaii

Idaho

lUinois

Indiana

Iowa

Kansas

Kentucky

Louisiana

Maine

Maryland

Massachusetts.

Michigan

ilinnesota

Mississippi

issipp oun..

Nebraska

Nevac^

New Hampshire.

New Jersey

New Mexico

New York

North Carolina...

North Dakota

Ohio

Oklahoma

Oregon

Pennsylvania

Rhode Island

South Carolina... South Dakota

Texas

Utah

Vermont

Virginia

Washington... West Virginia.

Wisconsin

Wyoming

48, 310, 197

92,616,903

1, 168, 021, 448

174,490,980

343, 017, ISO

43,676,893 248,345,804 119,557,316 180,311,466

37, 840, 014

49, 737, 718 1, 833, 920, 436 406, 242, 138 313,762,935 217,237,297 192, 273, 937 197, 897, 146 124, 628, 679 368,691,062 1, 153, 008, 156 657,779,854 340,833,699

60, 104, 438 499,911,004

81, 527, 662 179, 905, 513

22,455,508

82,352,496 856, 856, 058

27, 838, 165

3,617,757,104

127,992,951

43,032,753 1,060,027,926 191, 816, 067 159, 574, 639 1,937,291,858 157,568,411

68, 255, 825

47, 087, 498 170, 969, 895 536,897,427

62,713,461

47, 561, 557 208, 331, 701 262, 109, 642 207,157,054 379, 754, 222

51,051,629

2,733,873

9,485,493 194, 184, 282 34,041,045 55, 306, 167

6, 056, 783 20,211,960 16, 166, 358 31, 036, 614 10, 584, 937

2,229,211 381, 144, 453 77, 168, 148 35, 317, 084 87, 549, 593 31, 877, 592 27, 125, 000 30, 485, 349 62, 791, 198 277, 810, 546 251, 304, 416 61,611,676

5, 187, 255 129, 380, 452

6, 104, 401 18,478,322

1,332,043 12,712.973 154, 20S; 750

2, 177, 450

,136,363,439

65, 426, 587

4,000,679 235, 467, 847 17, 729, 976 17,030,724 431, 800, 206 44,843,583 14, 486, 665

3, 161, 372 30,607,384 65,392,138

8,570,716

6, 313, 221 54, 450, 456 34, 461, 446 42,702,204 71, 382, 306

3, 250, 804

51,04-1,070 102, 102, 3% 1, 362, 205, 730 208, 532, 025 398,323,347

49,733,676 268,557,764 135,723,674 211,348,080

48,424,951

51,966,929 2,215,064,889 483, 410, 286 349,080,019 304, 786, 890 224, 151, 529 225, 022, 146 155,114,028 431, 482, 260 1,430,818,702 909,084,270 402, 445, 375

65,291,693 629, 291, 456

87,632,063 198,383,835

23, 787, 551

95,065,469 1,011,064,808

30,015,615

4,754,120,543

193,419,538

47,033,432 1, 295, 495, 773 209, 546, 043 176,605,363 2, 369, 092, 064 202,411,994

82, 742, 490

50, 248, 870 201,577,279 602, 289, 565

71, 284, 177

53,874,778 262, 782, 157 296, 571, 088 249, 859, 258 451, 136, 528

54,302,433

.43

5.70

.87

1.67

.21

1.12

. 57

.88

.20

.22

9.26

2.02

1.46

1.27

.94

.94

.65

1.80

5.97

3.80

1.68

.27

2.63

.37

.83

.10

.40

4.23

.13

19.87

.81

.20

5.42

.88

.74

9.91

.85

.35

.21

.84

2.52

.30

.23

1.10

1.24

1.04

'.23

888, 515 3, 152, 109

68,965,736 9,827,645

18, 143, 857 2, 228, 200

11,126,070 5, 155, 828 8, 302, 318 3,057,253 696,967 129,882,929

21, 451, 503

10,021,709

18,493,596 9, 069, 220 9,210,457 9, 076, 880

22,632,623

93, 473, 857

86,046,929

17, 173, 867 1,685,779

34, 284, 178 1,619,591 5,573,065 455, 930 3, 385, 166

59, 193, 095

568, 168

379,248,890

16, 759, 979 823,567

72, 455, 5%

6,716,843

7, 320, 268

157, 784, 887

17,684,327

3, 163, 851

749, 237

9,111,774

23, 145, 492 1,862,805 1,940,696

10, 557, 245 9, 292, 995

11,867,355

19,998,280 1, 138, 735

Total....

19, 577, 212, 528 4, 336, 047, 813 23, 913, 260, 341

,420,962,538

.05 9.14 1.51

.71

1.30 .64

.12 2.44 .11

4.16

.04

26.69

1.18 .06

5.10

.47

.52

11.10

1.24 .22 .05

.13 .14 .74 .65 .84 1.41

1 Does not include net income reported by personal service corporations; the net income of such concerns is included in personal returns.

2 Included in Washington.

INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS.

The income of American citizens and corporations from business and investments in foreign countries and conversely the income of ahens, resident and nonresident, as well as alien corporations from investments and business in the United States, as reported in the

18

STATISTICS OF INCOME.

returns of net income for the calendar year ended December 31, 1921, is shown below. The data relative to individuals represent only the information contained in returns reporting net income of $5,000 and over.

Income from sources within the United States and its	possessions.
Aliens and foreign corporations.	Number of returns.	Total net income.	Federal income tax.
Nonresident aliens	3,497 2,979 235	$43,623,277 24,604,011 28,688,213	$7,881,085 1,630,660
Foreign corporations in business or liolding investments in the	2,908,667
Total	6,711	96,915,501	12,420,412

Income from sources in foreign countries.

American citizens and domestic corporations.

Reporting foreign income.

Number

of rettnrns.

Amount.

Tax paid foreign countries.

Number of

Amount.

American citizens residing abroad

All other American citizens or residents reporting net

income of $5,000 and over

Domestic corporations m business or holding investments

in foreign countries

Total

$7,484,551 36,551,204 65,873,267

$1,406,291

1,751,846

• 4,668,654

109, 909, 022

7, 826, 791

SUMMARY OF INCOME AND TAX REPORTED BY YEARS.

A general review of the number of returns, the net income, and the tax reported for each of the years since the inception of the present epoch of income taxation is given in the following tables:

Number of personal returns,	calendar	years 1914-1921, by income classes.
Income classes.	1914	1915	1916	1917	1918	1919	1920	1921
								401, 849
$1,000 to $2,000				1, 640, 758 838, 707 374,958 185,805 270, 666 65, 800 29,896 16,806 10,571 12,733 7,087 12,439 3,302 1,302 703 342 380 179 315 141	1,516,938 1,496,878 610, 095 322, 241 319,356 69,992 30, 227 16, 350 10, 206 11,887 6,449 9,996 2,358 866 401 247 260 122 178 67	1,924,872 1,569,741 742, 334 438, 154 438, 851 97, 852 42,028 221605 15' 410 8,298 13,320 2,983 1 092 522 250 285 140 65	2,671,950 2,569,316 894, 559 442, 557 455, 442 103, 570 44,531 23, 729 14,471 15, 808 8,269 12,093 2,191 590 307 166 169 70 123 33	2,440,644
$2,000 to $3,000				2, 222, 031
$3,000 to $4,000	82, 754 66, 525 127,448 34, 141 15, 790 8,672 5,483 6,008 3,185 5,161 '406 233 130 147 69 114 60	69,045 58,949 120, 402 34, 102 16, 475 9,707 6,196 7,005 4,100 6,847 1,793 724 386 216 254 122 209 120	85, 122 72,027 150, 553 45, 309 22,618 12,953 8,055 10, 068 5,611 10,452 2,900 1,284 726 427 469 245 376 206	702,991
$4,000 to $5,000	369, 155
$5,000 to $10,000	353, 247
$10,000 to $15,000	80, 014
$15,000 to $20,000	34, 230
$20,000 to $25,000	18, 100
$25 000 to $30 000	10, 848
$30'000 to $40^000	12, 047
$40 000 to $50 000	6,051
$50,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250.000 $250,000 to $300,000 $300,000 to $400,000 $400,000 to $500,000 $500,000 to $1,000,000 $1,000,000 and over	8,717 1,367 450 205 84 64 63 21
Total	357, 515	336,652	429, 401 17,635	3,472,890	4,425,114	5,332,760	7,259,944	6,662,176
Married women making separate returns from
Total number of returns filed	357,515	336,652	437,036	3,472,890	4,425,114	5,332,760	7,259,944	6,662,176

• In 1916 the net income on returns filed separately by husband and wife is combined and the total ap-

nrs as one return. In all other years the returns of married women filed separately are included in their ividual income classes independently of husband's income. Note.— The returns for 1913 are omitted, as they pertain only to the last 10 months of that year.

STATISMOS OF INCOME.

19

Returns of net income by years. PERSONAL.

Year.	Number of returns.	Net income.	Increase or de- crease from year to year.'
1913 . .	2 357, 598 2 357, 515 2 336, 652 2 437,036 < 3, 472, 890 M, 425, 114 < 5, 332, 760 4 7, 259, 941 < 6, 662, 176	3 $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
	$100, 000. 000
1915	600, 000, 000
1916	1,700,000,000
1917	7, 400, 000, 000
191g	2, 300, 000, 000
1919	3, 900, 000, 000
1920	3, 800, 000, 000
1921	-4,100,000,000

CORPORATION.

Year.	Total number of returns.	Returns showing taxable income.	Returns showing no taxa- ble income.	Net income.	Increase or decrease from year to year.i
1909	262, 490 270, 202 288, 352 305, 336 316, 909 6 299, 445 6 366, 443 341, 253 351,426 317, 679 320, 198 345, 595 356,397	6 52, 498 5 54, 040 6 55, 129 6 61,116 188,866 174, 205 190,911 206, 984 232, 079 202, 061 209, 634 203, 233 171, 239	209, 992 216, 162 233,223 244, 220 128, 043 125, 240 175, 532 134, 269 119,347 115,518 110, 564 142, 362 185, 158	S3, 690, 000, 000 3,761,000,000 3, 503, 000, 000 4, 151, 000, 000 4, 714, 000, 000 3, 940, 000, 000 5,310,000,000 8,766,000,000 10, 730, 000, 000 8,362,000,000 9,412.000,000 7, 903, 000, 000 4, 336, 000, 000
1910 . ..	$171,000,000
1911	-258, 000, 000 648, 000, 000
1912
1913. .	563, 000, 000
1914	-774, 000, 000
1915	1,370,000,000 3, 456, 000, 000
1916
1917	1,964,000,000
1918	-2, 368, 000, 000
1919	1,050,000,000 -1,509,000,000
1920
1921	-3,567,000,000

1 A minus sign ( — ) indicates decrease.

2 Returns reporting net income of S3, 000 and over.

3 Determined on the basis of the number of returns filed and the average net income in each class. * Returns reporting net income of SI, 000 and over.

6 Returns showing net income in excess of 85,000 exemption.

« 1915 contains approximately 30,000 returns showing no net income which properly belong and should be included in 1914. (See Annual Report Commissioner of Internal Revenue, 1916, p. 26.)

Income tax yield by years.

		Personal.
Year.	Normal tax.	Surtax.	War profits and excess- profits tax.	Total tax.
1913'	$12,728,038 16, 559, 433 23,995,777 51, 440, 558 156, 897, 441 476,432,808 468, 104, 801 478, 249, 919 308,059,422	$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		$28,253,535 41 046 162
1914 1
19151		67, 943, 595
1916
1917	$101,249,781	691,492,954
1918	1, 127, 721, 835
1919		1 269 630 104
1920		1,075,053,686 719, 387, 106
1921
	Partnership.	Corporation.
Year.	War profits and excess- profits tax.	Income tax.	War profits and excess- profits tax.	Total tax.	Grand total.
19131		2 S43, 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		2 $43, 127, 740 39, 144, 532 56,993,657 171, 805, 150 2, 142, 445, 769 3, 158, 764, 422 2,175,341,578 1,625,234,643 701,575,432	$71 381 275
1914 1			80; 190, 694 124, 937, 252 345 191 844
19151
1916
1917.	$103,887,984	si, 638, 747, 740 2, 505, 565, 939 1,431,805,690 988, 726, 351 335, 131, 811	2, 937; 826! 707 4,286,486,257 3,444,971,682 2,700,288,329 1,420,962,538
1918
1919
1920.
1921

1 Annual Report of Comn issioner of Internal Revenue for fiscal year ended Jime 30 immediately follow- ing the year shown above.

2 Includes excise tax, $10,071,077, act of Aug. 5, 1909.

20 STATISTICS OF INCOME.

Personal returns, net income reported for calendar years 1916-1921, by income classes.

Income classes.		Net income.
1916	1917	1918
Under $1,000
$1,000 to $2,000		1 $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
$2,000 to $3,000
$3,000 to $5,000	$624,660,015 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
$5,000 to $10,000 . . . .
$10,000 to $25,000 .
$25,000 to $50,000
$50,000 to $100 000	679,720 737 284,106,740 305,024 817 144,545,428 119,075,548
$100,000 to $150,000
$150,000 to S300 000
$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 and over
Total	6,298,577,620	13,652,383,207	15,924,639,355

Income classes.	Net income.
1919	1920	1921
Under $1,000			$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
$1,000 to $2,000..	$2,829,113,151 3,807,286,365 4 513 264,030 2,954,137,253 2,412,275,757 1,277,364,635 8%, 497, 209 358,392,923 371,148,536 159,070,948 128,290,396 152,650,245	$4,050,066,618 6,184,543,368 5,039,607,239 3,068,330,903 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
$2,000 to $3,000
$3,000 to $5,000 .
$5,000 to $10,000
$10,000 to $25,000
$25,000 to $50,000
$50 000 to $100 000
$100,000 to $150,000
$150 000 to $300 000
$300,000 to $500,000	6I; 342; 550 42,780,426 49,411,329
$500,000 to $1 000 000
$1,000,000 and over
Total	19,859,491,448	23,735,629,183	19,577,212,528
	Increase or decrease.*
Income classes.	1917-16	1918-17
	Amount.	Per cent.	Amount.	Per cent.
Under $1 000
$1,000 to $2,000	$2,461,137,000 2,064,977,328 1,491,195,586 790,260,111 452,149,833 219,658,425 124,098,861 43,136,722 -31,207,446 -62,033,048 -42,140,055 -157,427,730	'"239" 76 37 27 17 12 -6 -23 -16 -34	-$228,782,423 1,561,847,505 1,419,354,406 318,181,928 49,382,431 -64,277,373 -167,173,598 -116,385,300 -169,627,143 -65,359,541 -95,555,722 -169,349,022	-9
$2 000 to $3 000	76
$3,000 to $5,000	67
$5,000 to $10,000 .	17
$10,000 to $25,000	3
$25,000 to $50,000	—6
$50,000 to $100,000	—20
$100,000 to $150,000	-29
$150,000 to $300,000
$300,000 to $500,000	-31
$500,000 to $1 000 000	—45
$1,000,000 and over	-55
Total	7,353,805,587	117	2,272,256,148	17

* Determined on basis of the number of returns filed and the average net income.

* A minus sign (— ) indicates decrease.

STATISTICS OF INCOME.

21

Personal returns, net income reported for calendar years 1916-1921, by income cvasses —

Continued.

	Increase or decrease."
Income classes.	1919-18	1920-19	1921-20
	Amount.	Per cent.	Amount.	Per cent.	Amount.	Per cent.
Under $1 000					$213,849,934 -429,304,850 -858,612,103 -984,715,995 -689,571,726 -589,748,580 -328,155,808 -228,156,115 -101,990,506 -69,190,626 -27,971,002 -37,182,468 -27,666,810
$1,000 to $2,000	$596,758,574 180,461,532 978,045,023 808,447,237 675,727,707 299,321,925 216,776,472 74,286,183 66,123,719 14,525,520 9,214,848 15,163,353	27 5 28 38 39 31 32 26 22 10 8 11	$1,220,953,467 2,377,257,003 528,343,209 114,193,710 135,629 029 30,420,478 -86,110,876 -92,881,418 -156,009,863 -69,757,396 -48,327,502 -75,572,106	43 62 12 4 6 2 -10 -26 -42 -44 -50
$2,000 to $3,000.. .	—14
S3,000 to $5,000	-20
$5,000 to 810,000	-22
$10,000 to $25,000	—23
$25,000 to $50,000	-25
$50,000 to $100,000...	—28
$100,000 to $150,000
$150,000 to $300,000	-32
$300,000 to $500,000	—31
$500,000 to $1,000,000	-46
$1,000,000 and over	-36
	3,934,852,093	25	3,876,137,735	20	-4,158,416,655	-18

' A minus sign (— ) indicates decrease.

Personal returns, tax yield for calendar years 1916-1921, by income classes.

Income classes.	Tax yield.
1916	1917	1918
Under $1,000 '.
$1,000 to $2,000 ...		$16, 243, 504 9,097,378 18,283,457 44,066,389 80,695,149 76,593,344 85,027,556 65,766,236 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
$2,000 to $3,000
$3,000 to $5,000	$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
$5,000 to $10,000 . .
$10,000 to $25,000
$25,000 to $50,000	130,240,648 147,428,655 95,680,064 136,155,916 79, 164, 847 69, 834, 148 88,885,249
$50,000 to $100,000...
$100,000 to $150,000
$150,000 to $300,000
$300,000 to $500,000.
$500,000 to $1,000,000
$1,000,000 and over ....
Total	173,386,694	691,492,954	1,127,721,835
Income classes.	Tax yield.
1919	1920	1921
Under $1,000...			$173,678
$1,000 to $2,000	$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
$2,000 to $3,000	20, 712; 373 42,743,604
$3,000 to $5,000..
$5,000 to $10,000
$10,000 to $25,000	126, 886', 410 112,909,840
$25,000 to $50,000...
$50,000 to $100,000
$100,000 to $150,000	52,330,056 61, 495, 988 31,859,630 25, 112, 090 31,419,726
$150,000 to $300,000.
$300,000 to $500,000
$500,000 to $1,000,000
$1,000,000 and over....
Total	1,269,630,104 •	1,075,053,686	719,387,106

22 STATISTICS OF INCOME.

Personal returns, tax yield for calendar years 1916-1921, by income classes — Continued.

	Increase or decrease.^
Income classes.	1917-16	1918-17
	Amount.	Per cent.	Amount.	Per cent.
Under $1,000
$1,000 to 12,000	$16,243,504 9,097,378 17,507,053 37,765,206 69,058,135 64,990,663 68,728,969 43,342,755 62,710,890 32,276,188 38,447,276 57,937,643	2'257' 593 560 422 349 261 180 184 113	$10,238,098 26,317,966 64,645,263 48,991,574 61,753,530 53,647,304 62,401,099 39,913,828 49,437,759 28,937,249 10, 484, 961 -20,539,750
$2,000 to S3,000
$3,000 to $5,000...	354
$5,000 to $10,000
$10,000 to $25,000..	77
$25,000 to $50 000	70
$50,000 to $100,000
$100,000 to $150 000	72
$150,000 to $300,000
$300,000 to $500,000	58
$500,000 to $1,000,000
$1,000,000 and over	—19
Total	518,106,260	299	436,228,881

	Increase or decrease.!
Income classes.	1919-18	1920-19	1921-20
	Amount.	Per cent.	Amount.	Per cent.	Amount.	Per cent.
Under $1,000..					$173,678 -7,699,078 -24,795,448 -40,752,512 -29,014,611 -45,372,911 -41,355,436 -48,006,084 -34,257,638 -31, 108, 435 -15, 183, 831 -20,528,915 -17,765,359
$1,000 to $2,000	-$1,785,402 -7,157,483 -7,013,873 —1,520,053 22,383,844 24,705,695 38,928,953 23, 025, 239 e' 866^ 185 6,393,984 10, 141, 747	-7 -20 -8 -2 16 19 26 24 20 9 9 11	$12,163,532 17,249,960 7,681,269 6,348,123 7 426,798 -681,067 -22,639,889 -32,117,609 -70,490,926 -38,987,571 -30,587,127 -49,841,911	49 61 10 -12 -27 -43 -45 -40 -50	-21
$2,000 to $3,000	—54
$3,000 to $5,000	-49
$5,000 to $10,000	-30
$10,000 to $25,000	-26
$25,000 to $50,000	-27
$50,000 to $100 000	—29
$100,000 to $150,000	-40
$150,000 to $300,000 . . .	—34
$300,000 to $500,000	-32
$500,000 to $1,000,000	—45
$1,000,000 and over	-36
Total ..	141,908,269	13	-194,576,418	-15	-355,666,580	-33

1 A minus sign (— ) indicates decrease

Personal returns, average tax and average rate of tax per individual, calendar years 1916- 1921, by income classes.

	1916	1917	1918
Income classes.	Average tax per individual.	Average rate of tax (per cent).	Average tax per individual.	Average rate of	Average tax per individual.	Average rate of
$1,000 to $2,000			$9.90	0.66 .44 .86 2.41 4.78 7.34 10.04 13.92 18.27 23.93 27.63 35.65	$17. 46 23.66 88.95 291.39 1,222.01 4,563.12 14,748.76 40,576.79 89, 871. 89 207, 237. 82 392,326.67 1,326,645.51	1.19
$2,000 to $3,000			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	.98
$3,000 to $5.000	$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	2.35
$5,000 to $10,000	4.34
$10,000 to $25,000 $25,000 to $50,000 $50,000 to $100,000 $100,000 to $150,000 $150,000 to $300,000 $300,000 to $500,000 $500,000 to $1,000,000 $1,000,000 and over	a 20 13.32 21.69 33.68 44.64 64.77 58.65 64.65
General average...	396. 60	2.75	199. 11	5.06	254.85	7.08

STATISTICS OP INCOME. 28

Personal returns, average tax and average rate of tax per individual, calendar years 1916- 1921, by income classes — Continued.

Income classes.

Under $1,000

$1,000 to $2,000

$2,000 to $3,000

$3,000 to $5,000

$5,000 to $10,000

$10,000 to $25,000

$25,000 to $50,000.... $50,000 to $100,000... $100,000 to $150,000.. $150,000 to $300,000.. $300,000 to $500,000.. $500,000 to 81,000,000. $1,000,000 and over..

General average. . .

Average tax per individual.

$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

Average rate of

tax (per cent).

0.87 .74 1.68 3.10 6.83 12.13 20.79 33.12 43.94 54.08 59.42

Average tax per individual.

$13.80

17.71

62.44

214. 92

1,002.60

4,001.90

13,538.22

39,519.71

87,116.11

196,834.56

371,065.08

1,490,457.12

148.08

Average rate of

tax (per cent).

0.91

.74 1.66 3.19 6.76 11.80 20.20 32.61 43.04 52.67 57.08 63.81

4.53

Average tax per individual.

$0.43

11.95

9.32

39.87

194. 97

958. 76

3,900.71

13,274.25

38,280.95

83,215.14

196,664.38

398,604. CO

,496,177.43

107.

Average rate of

tax (per cent).

0.08 .81

l!05 2.90 6.48 11.53 19.87 32.00 42.14 51.94 58.70

Personal returns, income by sources for calendar years 1916-1921.

Source of income.	Income.
1916	1917	1918
Personal service: Salaries, wages, commissions, bonuses, direc-	$1,478,346,372 3,010,404,924	$3,648,437,902 3,958,670,028	$8,267,391,550 4,630,455,322
Business, trade, commerce, partnership, farming, and profits from incidental sales of real estate, stocks, bonds, and other property. . .
Total. . .	4,488,751,296	7,607,107,930	12,897,846,872
Rents and royalties..	643,802,657 1,080,879,405 2,136,468,625	684,343,399 936,715,456 2,848,842,499	975,679 666
	1,403,485,691
Dividends	2,468,749,244
	3,861,150,687	4,469,901,354	4,847,914,601
	8,349,901,983 2,051,324,363	12,077,009,284 885,763,077	17,745,761,473
General deductions	1,821,122,118
	'6,298,577,620	. 2 11,191,246,207	115,924,639,355

Source of income.	Income.
1919	1920	1921
Personal service: Salaries, wages, commissions, bonuses, direc-	$10,755,692,651 6,708,344,984	$15,270,373,354 5,927,327,538	$13,813,169,165 4,170,363,591
Bustness, trade, commerce, partnership, farming, and profits from incidental sales of real estate, stocks, bonds, and other property. . .
	17,464,037,635	21,197,700,892	17,983,632,756
Property:	1,019,094,265 ■ 1^500, 779, 100 2,453,774,825	1,047,423,738 1,709,299,428 2,735,845,795	1,177,957,882
Interest on bonds, notes, etc	1,690,338,895 2,476,962,399
Total	4,973,648,190	5,492,568,961	5,345,249,176
Total income	22,437,685,825 2,578,194,377	26,690,269,853 2,954,640,670	23,328,781,932 3,751,569,404
Net income.	119,859,491,448	123,735,629,183	119,577,212,528

1 Compiled from returns reporting net incomes of $1,000 and over. ' Compiled from returns reporting net incomes of $2,000 and over. • Compiled from returns reporting net incomes of $3,000 and over.

24

STATISTICS OF INCOME.

Personal returns, income	yy sources for	calendar years	1916-1921— Continued.
	Increase or decrease.'
Source of income.	1917-16	1918-17
	Amount.	Per cent.	Amount.	Per c«nt.
Personal service: Salaries, wages, commissions, bonuses, directors'	S2, 170, 091, 530 948,265,104	147 32	$4,618,953,648 671,785,294
Business, trade, commerce, par and profits from incidental sa stocks, bonds, and other prope	nership, farming, les of real estate, rty..	17
	3,118,356,634	69	5,290,738,942
Property: Rents and royalties	40,540,742 -144,163,949 712,373,874	6 -13 33	291,336,267 466,770,235 -380,093,255	43
Dividends . .	13
Total	608,750,667	16	378,013,247	8
	3,727,107,301 -1,165,661,286	45 -57	5,668,752,189 935,359,041
General deductions	106
Net in pom A	4,892,668,587	78	4,733,393,148	42
	Increase or decrease.^
Source of income.	1919-18	1920-19	1921-20
	Amoimt.	Per cent.	Amoimt.	Per cent.	Amount.	Per cent.
Personal service: Salaries, wages, commissions, bonuses, directors' fees, etc. . . . Business, trade, commerce, part- nership, farming, and profits from incidental sales of real es- tate, stocks, bonds, and other	$2,488,301,101 2,077,889,662	30 45	$4,514,680,703 -781,017,446	42 -12	-$1,457,204,189 -1,756,%3,917	-10 -30
Total	4,566,190,763	35	3,733,663,257	21	-3,214,168,136	15
Property: Rents and royalties	43,414,599 97,293,409 -14,974,419	4 7 -61	28,329,473 208,520,328 282,070,970	3 14 11	130,534,144 -18,%0,533 -258,893,396	12
Interest on bonds, notes, etc	-1 -9
Total	125,733,589	3	518,920,771	10	-147,319,785	3
Total inp.ome. .	4,691,924,352 757,072,259	26 42	4,252,584,028 376,446,293	19 15	-3,361,487,921 796,928,734	13
	27
Net inpoTPft	3,934,852,093	in	3 876 137 73.1	20	-4,158,416,655	18

* A minus sign (— ) indicates decrease.

In the study of the foregoing table it should be observed that in all the years excepting 1916 the figures for each source of income are the positive gain items reported, and represent the gross income, less losses and other deductions applicable to each source. Wherever schedules within the returns showed net losses, such losses are included in general deductions, which represent in addition to these losses such other deductions as were not chargeable to any of the sources of income.

The source of income items for 1916 represent gross income, the deductions not having been allocated to the several sources but reported in Imnp sum in the returns under the heading ''General deductions."

STATISTICS OF IISTCOME. 25

PERSONAL RETURNS BY COUNTIES AND CITIES.

The number of personal returns filed for the calendar year 1921 in each county of the United States, as well as in each city having a population of 5,000 or over, are shown elsewhere in this publication. The compilation does not represent an exact count of the returns for each of the counties or cities but is a very close approximation of the number filed and is arrived at as follows : Index cards are prepared in the offices of the collectors of internal revenue for the returns of net income filed in each collection district. These cards are arranged by counties and cities and the number is ascertained by measurement on the basis of a certain number of cards to the inch.

FEDERAL ESTATE TAX RETURNS.

There are printed on the following pages a series of statistical tables prepared from an inspection of estate tax returns filed from Janu- ary 16, 1922, to December 31, 1922, inclusive. These tables are based on estate tax returns actually filed with the bureau during this period as distinguished from the munber of taxable estates origi- nating within the period (the returns not being due until one year after the date of death) , and the tables are in continuance of the estate tax tables previously published, wliich covered returns filed from September 9, 1916, the effective date of the original estate tax act, to January 15, 1922, the date as of which the first statistical analy- sis of estate tax returns was made.

The Federal estate tax as imposed by the several revenue acts is a tax levied on the transfer of the net estate of a decedent as defined by the statute, and the tax is graduated according to the size of _ the net estate. In these tables the size of the net estate is divided into blocks corresponding to the successive taxable blocks as fixed by the revenue acts. The tax, while popularly referred to as a Federal inheritance tax, is an estate tax and not an inheritance tax, the distinction being that the tax is levied on an estate in its entirety, whereas in the case of inheritance taxes the tax is generally levied on the share received by the individual legatee or beneficiary and is measured by that amount. The net estate as reflected in these tables is the gross estate less the sum of the authorized deductions, including in the case of resident decedents a specific exemption of $50,000 which does not apply in the case of nonresident decedents. The gross estate represents the estate of the decedent within the usual meaning of that term, together with certain items of property spe- cifically included by statute as in the case of transfers made in con- templation of death or intended to take effect at or after death. For further explanation, reference should be made to Regulations 63 relating to estate tax.

The two statistical analyses made of returns filed for the period from September 9, 1916, to December 31, 1922, show the following totals:

Returns filed.

Previous statistics as published. Present compilation

Total ,

45, 126 13, 506

$356, 516, 251 118,776,541

26 STATISTICS OF INCOME.

The tables are based on the data given in the returns as filed but not as audited. The tax shown does not correspond with actual col- lections made during this period for the reason that payment may be made at a later date than when the returns are filed and for the further reason that field investigation and office audit may disclose additional tax which is not reflected in these tables.

Table A covers only returns filed for estates of resident decedents, and gives a detailed statistical analysis showing the distribution of the gross estate into the several forms of wealth owned by the de- cedents or into the several classifications specifically included as tax- able, as in the case of taxable transfers, and the distribution of the deductions according to the several classifications entered on the returns and established by the revenue acts. The table further shows this distribution according to the size of the net estate into taxable blocks, and the relative percentages of the several classifi- cations. This analysis, which has not been attempted before, pre- sents an authentic and representative statement showing the dis- tribution of estates into the several forms of wealth owned by the decedents in the case of all estates amounting to more than $50,000 for which returns were filed during this period. These returns are rendered more valuable for this purpose inasmuch as they represent estates having their situs in every collection district within the United States and this composite picture of the distribution of national wealth in estates of this importance affords a unique opportunity to obtain an accurate survey which is not only of great value to the administrative officers of the bureau but should prove of general interest as an important contribution to the statistics of wealth.

Table B is a statistical analysis of returns filed for the estates of nom-esident decedents which shows the distribution by the size of the net estate. A detailed analysis as in the case of Table A was not attempted as to these retm-ns; the experience of the bureau, however, in theu: audit shows that the property of nonresident decedents con- sists largely of cash and securities.

Tables C and D show by collection districts the total number of retm"ns, the aggregate gross estate, the total amount of deductions, the total net estate subject to tax, and the total tax. If a summary for any particular State is desired it can be obtained by combining the data for the collection districts within the State as in the case of the two California districts.

Table E shows the simple and cumulative distribution by size of the net estate and is of interest and importance as indicating the source from which the principal part of the tax is actually collected and also as indicating for administrative purposes the relative impor- tance of the net estates falling mthin the several blocks.

STATISTICS OF INCOME.

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STATISTICS OF INCOME.

Table E. — Simple and cumulative distribution by size of net estate — Resident and non- resident decedents.

[Returns filed from Jan. 16, 1922, to Dec. 31, 1922.]
	Returns.	Net estate.
Size of net estate.	Simple distribution.	Cumulative distribution.	Simple distribution.
	Number in each class.	Per cent of total.	Number under higiier class.	Per cent under higher class.	Amount in each class.	Per cent of total.
	2,729 6,175 2,605 744 566 310 116 114 47 45 18 10 7 2 2 6	20.20 45.72 19.28 5.51 4.19 2.30 .86 .84 .39 .33 .13 .07 .05 .01 .01 .04	2,729 8,904 11,509 12,253 12,819 13, 129 13, 245 13,359 13, 406 13, 451 13,469 13, 479 13, 486 13,488 13,490 13,496	20.20 65.92 85.20 90.71 94.90 97.20 98.06 98.90 99.29 99.62 99.75 99.82 99.87 99.88 99.89 99.93
Under $50,000	8104,847,887 227,981,601 143, 003, 989 186, 809, 829 177,465,225 99,693,125 136,359,949 80, 986, 065 111,800,039 58,812,536 44,018,968 37,096,532 13, 858, 196 15,215,066 51, 781, 979
850,000 to 8150,000	13.62
5150,000 to 8250,000
8250,000 to 8450,000	11 17
8450,000 to $750,000
8750,000 to 81,000,000	5 96
81,000,000 to 81,500,000	8.15
81,500,000 to 82,000,000
82,000,000 to 83,000,000	6.68
83,000,000 to 84,000,000
84,000,000 to 85,000,000	2.63
85,000,000 to 86,000,000
86,000,000 to 87,000 000	.83
87,000,000 to $8,000,000	.91
$8,000,000 to 89,000,000 ....	3.10
$9,000,000 to 810,000,000
$10,000,000 and over	10	.07	13,506	100.00	183, 116, 171	10.95
Total	13,506	100.00			1,672,847,157	100.00

	Net estate.	Tax.
	Cumulat	ive	Simple	Cumulative
Size of net estate.	distribution.	Distribution.	distribution.
		Per cent			Amount	Per cent
	Amount under	under	Amount in	Per cent	under	under
	higher class.	higher class.	each class.	of total.	higher class.	higher class.
No net estate
Under 850,000	8104, 847, 887	6.26	81,085,153	0.91	81,085,153	0.91
850,000 to 8150,000	332,829,488 475, 833, 477	19.88 28.43	3,333,028 2,834,559	2.81 2.39	4, 418, 181 7 252,740	3.72
$150,000 to $250,000	6.11
8250,000 to 8450,000	662,643,306 840, 108, 531	39.60	5,055,855 6 685,071	4,26	12, 308, 595	10.37
8450,000 to 8750,000	50.21	5.63	18, 993, 666	10.00
$750,000to 81,000,000	939, 801, 656	56.17	4, 726, 429 8, 288, 202	3.98	23, 720, 095	19.98
81,000,000 to 8 1,500,000	1,076,161,605	64.32	6.98	32,008,297	26.96
81,500,000toS2,000,000.:	1, 157, 147, 670	69.16	6, 109, 764	5.14	38,118,061	32.10
82,000,000to $3,000,000	1, 268, 947, 709	75.84	10,447,806	8.80	48,565,867	40.90
S3,000,000to $4,000,000	1,327,760,245	79.36	6,189,605 5,334,530	5.21	54,755,472	46.11
84,000,000tO $5,000,000	1,371,779,213	81.99	4.49	60,090,002	50.60
$5,000,000 to $6,000,000	1,408,875,745	84.21	4,990,808	4.20	65,080,810	54.80
86,000,000 to 87 ,000 ,000	1, 422, 733, 941	85.04	2,054,639	1.73	67, 135, 449	56.53
87,000,000 to $8,000,000	1, 437, 949, 007	85.95	2,326,013	1.96	69,461,462	58.49
88,000,000 to $9,000,000	1, 489, 730, 986	89.05	8,362,036	7.04	77,823,498	65.53
89,000,000 to $10,000,000
	i, 672,847,157	100.00	40,953,043	34.47	lis, 776, 54i	100.00
Total			118,776,541	100.00

On the pages immediately following are continued the basic tables of income distribution in the United States and in each State and Territory.

Respectfully,

D.H.Blair, Commissioner of Internal Revenue. Approve d :

A. W. Mellon,

Secretary of the Treasury.

BASIC TABLES

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66

STATISTICS OF INCOME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and

Territories.

[Income returned for the calendar year ended Dec. 31, 1921.]

ALABAMA.

Industrial groups.

Total num- ber of cor-

Corporations reporting net income.

Num- ber.

Net income.

War profits

profits

Total tax.

Corporations reporting no net income.

Num- ber.

Agriculture and

dustries

Mining and quarrying

Manufacturing:

Food products, Liquors, and tobacco

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and prod- ucts

Printing and publishing Chemicals and allied substances

Stone, clay, and glass products

Metal and metal prod- ucts

All other manufactm-ing industries

1, 502, 415

647, 413

1,955,548

36

$5, 385 130,668

47,275 173,265

S9, 401 84, 785

110,658 200,721

814, 786 215, 453

$319,318 1,080,329

547,933

1,473,543

6,001

34, 835

125,783

Total manufacturing.

Construction

Transportation and other

public utilities i

Trade

Pubhc service — Professional amusements, hotels, etc. '.

Finance, banking, insur- ance, etc

Combinations — Predomi- nant industry not ascer-

77, 411 1,238 4,292

22, 228 7,706

111,

11,

11,

57, 015 15,622

3,224 60,604

927, 123

106,667

,852,227

75, 257

459, 089

864, 31

12, 324, 320

381, 2, 210,

357, 3, 196,

9,078

19,655 76,386

13, 647 120,

21,203

47, 840 238, 280

36,092 339, 858

1,364

Inactive concerns . Total ,

005,836 725, 589

160,784 ,243,926

12, {

23,183,482

Agriculture and related	24 14	1 2 1	SI, 343 12, 073 451	$841		$841
Mining and quarrying Manufacturing: Food products, liquors,		22 13	$38, 630
			230, 234
TextOes and textile
Leather and leather
Rubber and rubber
Lumber and wood	4	'	.1,645				3	36, 866
Paper, pulp, and prod-
Printing and p u blish ing Chemicals and aUied	:5	1	■/4,624				2	6,257
Stone, Clay, and glass products

STATISTICS OY INCOME.

6Y

Table 10. — Corporation returns — Distribution by industrial groups, for States and

Territories — Continued .

ALASKA— Continued.

	Total num- ber of cor- pora- tions.	Corporations reporting net mcome.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manufacturing— Contd. Metal and metal prod- ucts
Allothermanufacturing industries
Total manufacturing.	21	3	Sf3, 720				18	$273,357
	1 9 23 6						1 3 9 3 9	447 30, 221 45,070 3,113 8 566
Transportation and other	6 14 3 16	48,460 106,758 8,298 49,106	8^013 349 2,182	$2,546 3,435 44 1,087	$6,435 11,448 393 3,269
Trade .
PubKc service— Professional amusements, hotels, etc. . Finance, banking, insur-
Combinations — Predomi- nant industry not ascer- tainable
Inactive concerns	11						11
Total	121	45	229, 758	15, 274	7,112	22,386	76	399,404

Agriculture and related in-	103 288 32 2 1	14 16 2	$62,033 170,653 268,012 210, 110	S4, 024 14,356 23,740 16,390	S3, 392 274 15,601 43,225	$7,416 14,630 39,341 59,615	273 16	$1,936,911 5,352,946 292,367
Minmg and quarrymg Manufacturing: Food products, liquors.
Textiles and textile products
Leather and leather products	1	1,970
Rubber and rubber
Limaber and wood prod- ucts	11 1 22 2 9 6 2	5	34,515	2,713	3,131	5,844	6 1 15	453,395 2 835
Paper, pulp, and prod- ucts
Printing and publishing Chemicals and aUied	7 4 2 1	35,916 1,909 9.096 113,232 22, 495	2,828	2,805	5,633	96,030
Stone, clay, and glass products	502 9,254 1,610		502 26,334 6,008	5 4 1	23, 889 32 656
Metal and metal prod- ucts	17,080 4,398
All other manufacturing industries	1 190
Total manufacturing .	88	39	965,285	57,037	86,240	143,277	49	904,332
Construction .	15 67 280 64 251 16 400	10 28 92 37 134 7	37,301 343,851 471,574 124,214 705,560 123,402	2,076 28,362 31, 374 7,717 49, .564 10, 819	2,845 23,467 21, 340 5,726 23,265	4,921 51,829 52, 714 13,443 72,829 10, 819	5 188 27 117 9 400	32,642 236 907
Transportation and other public utilities ' . .
	2, 084,' 854 83 279
Public service— Profes- sional, amusements, ho- tels, etc
Finance, banking, insm--
Combinations— Predomi- nant industry not ascer- tainable.	29,537 20
Total	1,572	376	2,733,873	205,329	166, 549	371, 878	1,196	11,795,874

Data incomplete. (See text page 10.)

68

STATISTICS OF INCOME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and Territories — Continued.

ARKANSAS.

	Total nn-m-	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	ber of cor- pora- tions.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Agriculture and related in- dustries .	133 127 86 7 2 1 149 1 38 29 13 21 n	62 38 46 4	$397, 148 363,915 482,657 43,616	$25,025 21,608 34,292 3,774	$58,900 so; 785 54, 197 2,223	$83,925 102,393 88,489 5,997	71 40 3 2	$571, 103
Mining and quarrying Manufacturing: Food products, liquors,	975, 198 368, 451
Textiles and textile	29,697
Leather and leather	35 698
Rubber and rubber	1 48	5,062 1, 379, 521	306 123,287		306 203,590
Lumber and wood prod-	80,303	1 12 19 6 13 8	2,017,531
Paper, pulp, and prod- ucts	12, 352
Printing and publishing Chemicals and allied substances	26 10 7 8 3	214,396 88,806 51,234 40,070 45,885	16,592 7,638 3,788 2,399 3,919	17,414 4,048 2,195 260 2,821	34,006 11,686 2,659 6,740	38,049 552,904
Stone, clay, and glass products . .	119,702
Metal and metal prod- ucts	130,704
All other manufacturing industries	137, 337
Total manufacturing .	358	153	2,351,247	195,995	163,461	359,456	205	3,442,425
	24 120 789 80 651 21 80	12 81 360 58 505 6	46,983 1,003,622 1,893,938 500,454 2,908,436 19,750	2,293 84,853 129, 135 39,187 195,667 1,251	946 103,236 88,656 43,361 51,586	3,239 188,089 217,791 82,548 247,253 1,251	12 429 22 146 15 80	114,658
Transportation and other	1,592,340
Trade	4,756,527
Public service— Profes- sional, amusements, ho- tels, etc	34,285
Finance, banking, insur-	525,922
Combinations — Predomi- nant industry not ascer-	.124,173
Inactive concerns
Total	2,383	1,275	9,485,493	695,014	590,931	1,285,945	1,108	12,136,631

CALIFORNIA.

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors, and tobacco

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Limiber and wood prod- ucts

Paper, pulp, and prod- ucts

Printing and publishing

Chemicals and allied substances

Stone, clay, and glass products

Metal and metal prod- ucts

1 Data incomplete. (See text page 10.)

1,209 1,368	479 340
583	280
151	85
43	26
22	10
175	101
36 286	25 209
203	94
113	70
458	212

$5,642,659 $444,677 $465,798 26,110,686 2,380,237 1,714,229

11,320,006

1,630,356

3,575,979

168,660

4,296,917

2, 816, 132 6,020,940

13,110,734

4,335,212

2,760,600

941,305

120,637

355,566

14,749

389,336

271,713 455, 054

1,238,084

371, 710

211,896

1,580,628

67,548

114,839

6,624

207, 428

121,618 1,144,967

430,242

502,983

$910,475

466 1,028 13,019,730

2,521,933

188, 185

470,405

21,373

596,764

393,331 1,600,021

1,668,326

874,693

640,798

730 $12, 920,

14,005,252

1,189,856

645, 120

269, 149

2,650,873

99,623 369,784

2,060,629

631, 574

6,865,793

STATISTICS OF INCOME.

69

Table 10. — Corporation returns — Distribution by industrial groups, for States and Territories — Continued. CALIFORNIA— Continued.

	Total num- ber of cor- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manufacturing— Contd. All other manufacturing	313	199	$1,822,732	S142, 796	$237, 552	$380, 348	191	$2,613,533
Total manufacturing .	2,3.83	1,234	51,748,268	4,512,846	4,743,331	9, 256, 177	1,149	30,301,188
Construction	307 2LI 911 3,959 142 1,283	182 437 1,705 576 2,390 54	6,121,585 24,001,410 36,121,299 7,735,215 35,282,841 1,410,319	350,388 2, 180, 597 2,978,643 605,213 2,656,136 122, 290	2,253,427 1,341,453 3,612,580 939,729 1,139,152 86,578	2, 603, 815 3,522,050 6, 591, 223 1,544,942 3,795,288 208,868	125 346 1,131 1,569 1,283	2,282,084 8, 626, 193
Transportation and other public utilities I .
Trade	20, 274, 173
Public service — Profes- sional, amusements, ho-	2, 239, 868
Finance, banking, insur-	17, 365, 875
Combinations — Predomi- nant industry not ascer- tainable	1, 519, 801
	15, 181	7,397	194 184,282	16,231,027J16.296,277	32 527, 304 j 7,784	108,549,719

COLORADO.

Agriculture and related in-	259 1,031 189 34 11 7 26 3 84 52 48 96 81	59 172 :: 5 15 1 58 16 24 29 28	$291,304 10, 092, 360 1,968,579 36, 406 11,539 1 117,746 3,334 1,W6,827 3,506,081 1, 906, 111 88,138 153, 326	$23,613 759, 297 161,018 1,727 246	$9,939 2,070,685 220,070 495	$33, .552 2,829,982 381,088 2,222 246	200 102 17 6 6 11 2 26 36 24 67 53	$2, 269, 454
Mining and quarrying Manufacturing: Food products, liquors, and tobacco	7, 258, 080 15, 862, 493 326, 987
Textiles and textile products
Leather and leather	70,458 36,837 336,356 11, 664
Rubber and rubber
Lumber and wood products	9,233 133 76,886 347,093 165, 825 4,966 11,357	3,102	12,335 133 277, 653 371,455 368,528 8,680 13, 444
Paper, pulp, and prod- ucts .
Printing and publishing Chemicals and allied substances	200,767 24, 362 202,703 3,714 2,087	108, 170 166 039
Stone, clay, and glass products . . .	159, 597
Metal and metal prod-	930,370 369,989
All other manufactur- ing industries
Total manufacturing .	631	281	8,838,088	778, 484	657, 300	1,435,784	350	18,378,960
	70 211 1,357 332 1,445 *47 1,176	43 105 664 : 20	191,717 3,275,311 4,750,523 1,241,069 5, 257, 128 103, 545	11, 405 315, 130 352, 480 90,763 376,941 8,149	11,690 16,884 269,511 134,765 77,747	23,095 332,014 621,991 225,528 454,688 8,149	27 106 693 136 645 27 1,176	70, 353 94,258,569 5,814,941 419, 896 2, 537, 308
Transportation and other
Trade
Public service — Profes- sional, amusements, ho- tels, etc
Finance, banking, insur-
Combinations — Predomi- nant industry not ascer- tainable	3, 536, 744
Inactive concerns
Total. . .. . .	6,559	2,340	34,041,045	2,716,262	3,248,521	5,964,783	4,219	134, 544, 456

Data incomplete.

i text page 10.)

70

STATISTICS OF INCOME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and

Territories — Continued.

CONNECTICUT.

Industrial groups.

Total num- ber of cor- pora' tions

Corporations reporting net income.

Num- ber.

Net income.

Income tax.

War profits

and excess profits

tax.

Total tax.

Corporations reporting no net income.

Num- ber.

related

Agriculture

industries

Mining and Quarrying

Manufacturing:

Food products, liquors,

and tobacco

Textiles and textile

products

Leather and leather

products

Rubber and rubber

goods

Lumber and wood

products

Paper, pulp, and

products

Printing and publish-

substances

Stone, clay, and glass products

Metal and metal products

All other manufactur- ing industries

$513, 076 210,466

1,013,313

6,236,216

74,794

175, 755

165,425

668,732

1,469,587

1,021,973

338,319

10,549,378

4,007,233

$47,398 19, 132

80,902 558,344 6,397 14,766 12,945 57,387 119,784 92,506 27,565 947,683 371,684

117,851

452, 174

1,720

21,473 9,988

28,237 197,067

61,956

22,041 726,038 381,471

$73,615 28,740

198,753

,010,518

8,117

36,239

22,933

85,624

316,851

154,462

49, 606

,673,721

753, 155

Total manufacturing.

Construction

Transportation and other public utilities i

Trade

PubUc service — Profes- sional, amusements, ho- tels, etc

Finance, banking, insur- ance, etc

Combinations — Predomi- nant industry not ascer- tainable

Inactive concerns

25, 720, 725

2,020,016

214 1,274

8,976

7,474,500 5,200,179

954,523 14,273,279

710,599 405,468

71,315 1,058,415

110,391

192,549 327,361

46,774 108,336

903, 148 732,829

118,089 1,166,751

3,443

Total.

,841,512

7,510,812

2,530

DELAWARE.

Agriculture and related

industries

Mining and quarrying

Manufacturing:

Food products, liquors,

and tobacco

Textiles and textile

products

Leather and leather

products

Rubber and rubber

goods

Lumber and wood

products

Paper, pulp, and

products

Printing and pubMshing. Chemicals and allied

sub.stances

Stone, clay, and glass

products

. Metal and metal products

28	7 10
52	24
9	5
10	4
2 13
3
17	5 10
15	7
7	4
20	9

$5,854 120,039

288, 622 1,329,919

74,608

62,800 126,088

53,613

86,436

680,072

$11, 188

23,801

111,019

5,637

1,118

4,773 10,641

4,409

8,211

54,620

$4, 305

30, 134 211,736 13,

2,170 6,968

1 Data incomplete. (See text page 10.)

STATISTICS OF INCOME.

71

Table lO. — Corporation returns — Distribution by industrial groups, for States and Territories — Continued. DELAWARE— Continued.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and profits tax.	Total tax.	Num- ber.	Deficit.
Manufacturing— Contd . All other manufactur- ing industries	20	10	$328,396	$30,897	$8,220	$39, 117	10	$629,028
Total manufacturing.	178	81	3,047,908	255, 126	351,064	606, 190	97	4,650,922
Construction	26 25 177 59 243 12 119	11 11 27 141 6	180,852 474^090 2,063,060 46 790	14,515 977 33,955 6,307 161,378 ^ fi8S	14, 110	28,625 977 88,860 9,740 188,954 4,996	15 14 32 102 6 119	38,645 845,736 808,984 482,031 2 675 081
Transportation and otlier public utilities i
Trade	54,905 3,433 27,576 1,308
Public service — Profes- sional, amusements, ho- tels etc
Finance, banking, insur- ance, etc
Combinations — Predomi- nant industry not as- certainable	20 975
		' 75
Total.	918	383	6 056 783 4S7 134	456,701	943, 835	535	13,-526,704

DISTRICT Of COLUMBIA.

Agricultiu-e and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors, and tobacco

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood prod- ucts

Paper, pulp, and prod^ nets

Printing and publishing

Chemicals and allied substances

Stone, clay, and glass products

Metal and metal prod- ucts

All other manufactur- ing industries

Total manufacturing

Construction

Transportation and other public utilities i

Trade

Public service— Profes- sional, amusements, ho- tels, etc

Finance, banking, insur- ance, etc

Combinations— Pred o m i- nant industry not ascer- tainable

Inactive concerns

Total.

1,225,126 18,030

5,915 4,593

2,433,999 3,637,630

258 716 20,211

204,308 284,927

1,701,107 1,720,

$2,112 1,294

120, 790 183

258, 143,990

$6,510 4,801

226,470 1,023

4,874

29,321 283,715

23,797

53,359

6,377

2,067

874, 142 881,

463, 127 428,917

3,421,506 542 11,812,424

$37, 226 482,629

130,578 65,713

1,188

7,066

116,427 127,538

29,697

259

614,543

186,230

,279 239

129, 138

,433,688 , 018, 935

315,536 ,081,316

Data incomplete. (See text page 10.)

72

STATISTICS OF INCOME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and Territories — Continued.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Agriculture and related in- dustries	236 29 130 8 1	76 9 74 2	$420,582 98,556 567,584 3,410	$32,454 8' 634 43,664 76	$16,211 33,243	$48,665 11,806 76,907 76	160 20 56 6 1	$1,704,529 143,818
Mining and quarrying Manufacturing: Food products, liquors,
Textiles and textile
Leather and leather		1,582
Rubber and rubber
Liunber and wood prod- ucts	130	55	1,104,921	96, 650	52,367	149, 017	75	3 045 201
Paper, pulp, and prod-
Printing and publishing. Chemicals and allied	72 66 23 34 34	45 17 14 16 17	378,297 274,678 48,816 87,310 94,346	29,657 24, 166 3,049 5,816 7,043	27,379 22,653 779 6,357 313	57,036 46,819 12, 173 7,356	27 49 9 18 17	69, 116 458,320
Stone, clay, and glass	61, 140
Metal and metal prod-	136,612
All other manufactur- ing industries	320,665
Total manufacturing.	498	240	2,559,362	210, 121	143,091	353,212	258	5, 191, 585
Construction	57 159 823 207 1,067 43 353	33 93 446 123 610 16	217,609 4,757,707 3,651,957 688,351 3,627,113 145, 121	16,961 410, 105 281,029 44,986 229, 185 12,422	6,342 416,598 242,065 40,313 111,161 1,569	23,303 826,703 523,094 85,299 340,346 13,991	24 66 377 84 457 27 353	502 072
Transportation and other public utilities i	1 329 746
	3,729,622
Public ser\ice— Profes- sional, amusements, ho- tels, etc	330, 241
Finance, banking, insur- ance, etc	2,776,700
Combinations— Pre d o m i- nant industry not ascer- tainable	358,537
Total	3,472	1,646	16,166,358	1,245,897	980,522	2,226,419	1,826	16,066,850

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, hquors,

and tobacco

Textiles and textile

products

Leather and leather

products

Rubber and rubber

goods

Lumber and wood

products

Paper, pulp, and

products

Printing and publishing. Chemicals and allied

substances

Stone, clay, and glass

products

Metal and metal

nroducts

178 41	58 15
189	105
170	74
10	4
6	1
145	66
15 77	5 43
134	30
63	28
62	19

$100,764	$4,271 28,667		$4,271 48,916	120 26
329,923	$20,249
4,091,471	370,374	241, 100	611,474	84
6,232,317	539,905	555,723	1,095,628	96
195,300	19,343	6,674	26,017	6
729				5
707,095	55,479	56,295	111,774	79
142,323 345,427	13,425 20,673	3,948 25,633	17,373 52,306	10 34
135,950	9,890	5,956	15,846	104
407, 339	35, 188	17,527	52,715	35
118,832	9,558	4,101	13,659	43

Data incomplete. (See text page 10.)

STATISTICS OF INCOME.

73

Table 10. — Corporation returns — Distribution by industrial groups, for States and Territories — Continued. G E OR GI A— Continued .

	Total num- ber of cor- pora- tions.		Corporations reporting	net income.	Corporations reporting no net income.
Industrial groups	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber. 38	Deficit.
Manufacturing— Contd. All other manufactur- ing industries	69	31	225,209	18,012	12,090	30,102	673,751
Total manufacturing.	940	406	12,601,992	1,097,847	929,047	2,026,894	534	18,155,532
	237 1,424 164 1,301 32 142	55 125 453 92 851 12	392,502 4,118,647 4,002,301 656,247 7,821,871 1,012,367	28,349 385,870 307,737 46,618 628,174 91,457	25,383 112,043 363,811 67,240 194,112 78,798	63,732 497,913 671,548 113,858 822,286 170,255	33 112 971 72 450 20 142	472,098
Transportation and other public utilities '	3,674,480
Trade	12,028,852
PubUc service— Profes- sional, amusements, hotels etc	383,788
Finance, banking, insur- ance etc . .	3,122,244
Combinations— P r e d o m i- nant industry not ascer-	459,649
	4,517	2,067	31,036,614	2,618,990	1,790,683	4,409,673	2,480	39,273,973

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, Uquors,

and tobacco

Textiles and textile

products

Leather and products

products

Rubber and rubber

goods

Lumber and wood

products

Paper, pulp, and

products

Printing and pubUshing.

Chemicals and allied

substances

Stone, clay, and glass products

Metal and metal

products

All other manufactur- ing industries ,

Total manufacturing

Construction ,

Transportation and other public utilities 1

Trade

Public service— Profes- sional, amusements, ho- tels, etc

Finance, banking, insur- ance, etc

Combinations— P r e d o m i- nant industry not ascer- tainable

Inactive concerns

Total.

389,091 20,524

143,331

125,624

327, 110

5,813

1,786,248 2,565,115

138,348 ,823,281

9,430 65

26,407 1,852

$128,038

22,031 33,965

141,801 7?, 464

32, 291 104, 196

S3 17, 468 65

110,716 1,852

45,

30,935

62,827

381

101

5,171

41,138 255, 163

3,145,365 1,299

9,302 340,705

1,375 109,950

31,024 ,079,130

8,694,042

Data incomplete. (See text page 10.)

74

STATISTICS OF INCOME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and Territories — Continued..

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Agriculture and related in-	118 305 58 3 2 40 1 27 : 5 4	25 27 26 1 2	$63,030 147,030 56, 109 1,602 2,914	$3,678 7,875 2,007 44 81		$3,678 7,936 2,007 44 81	93 278 32	$2,885,948 1,058,451
Mining and quarrying Manufacturing: Food products, liquors,	$61
Textiles and textile
Leatlier and leather products		1 2 28	114
Rubber and rubber goods		946
Lumber and wood products	12 1 15 4 3 2 2	85,622 2,894 44,866 268, 813 6,308 41, 494 2,311	6,939 89 2,698 20,593 147 3,846 2		6,939 89 3,098 77,313 147 3,846 2	2 355 392
Paper, pulp, and prod- ucts
Printing and publishing Chemicals and allied	400 56,720	12 1 6 3 2	21,906
Stone, clay, and glass products	26,649 708
Metal and metal prod- ucts
All other manufactur- ing industries		702
Total manufacturing .	155	68	512, 933	36,446	57, 120	93,566	87	2,587 828
Construction	12 108 467 91 37, 12 61	6 47 182 49 192 5	7,728 208, 158 534,094 121,169 625,890 9,179	147 14,356 27,005 5,362 27,656 320		147 22,083 31, 021 6,152 38,406 320	6 61 285 42 185 7 61	120,184 448,998 1,883,485
Transportation and other pubUc utmties 1 Trade	7,727 4,016 790 10,750
Public service — Profes- sional, amusements, ho-
Finance, banking, insur-	1, 189, 465 51 698
Combinations — Predomi- nant industry not ascer- tainable
Total	1,706	601	2, 229, 211	122, 845	80,464	203,309	1,105	10,309,380

ILLINOIS.

Agriculture and related in- dustries

Mining and quarrying

Manufaeturing:

Food products, liquors, and tobacco

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and prod- ucts

Printing and publishing

Chemicals and allied substances

Stone, clay, and glass products

Metal and metal prod- ucts

1 Data incomplete. (See text page 10.)

220 611	103 186
888	480
734	333
126	47
31	8
405	230
124 914	54 611
495	228
264	146
1,693	612

$406, 128 12,645,118	$28, 839 1,037,878	$8,470 1,872,670	$37,309 2,910,548	117 425
37,857,382	3,333,364	3,565,007	6,898,371	408
10,706,769	907,770	1,030,622	1,938,392	401
2,201,830	178,356	325,291	503,647	79
140,044	10,993	16,500	27,493	23
4,697,901	396,536	397,935	794,471	175
1,637,604 15,496,546	127,412 1,251,090	253,477 2,159,958	380,889 3,411,048	70 303
21,458,296	1,947,330	1,677,686	3, 625, 016	267
5,303,775	452,596	511,638	964,234	119
37,479,342	3,369,755	2,061,772	5,431,527	1,081

$3,935,174 9,685,109

74,872,343 12,028,445

2,514,341 421,422

7,555,813

1,733,481 2,535,284

4,387,921

1,448,643

73,495,516

STATISTICS OF INCOME.

75

Table 10. — Corporation returns — Distribution by industrial groups, for States and

Territories — Continued.

ILLINOIS— Continued.

Industrial groups.

Total num- ber of cor- pora- tions.

Corporations reporting net income.

Num- ber.

Net income.

War profits

and excess profits

Total

tax.

Corporations reporting no net income.

Num- ber,

Manufacturing— Contd . All other manufactur- ing industries

$1, 813, 115

5,568,;

Total manufacturing ,

Construction

Transportation and other public utilities '

Trade

Public service — Profes- sional, amusements, ho- tels, etc

Finance, banking, insur- ance, etc

Combinations — Predomi- nant industry not ascer- tainable

Inactive concerns

3,367

201,613,716

1,141 6,272

1,734 3,200

161 1,301

717 3,069

1,003 2,422

6,716,949

78,804,441 54,214,631

10, 188, 878 56,181,436

491,649

7,541,110 4,459,874

796,037 4,626,253

1, 112, 953

1,970,966 5,053,782

881,951 2,907,098

9,512,076 9,513,656

1,677,988 7,533,351

975,371

424 3,203

2,720,395

32,345,973 73,659,361

4,421,063

20,847,360

,083,560 342

Total.

381,144,453

357,312,053

Agriculture and related in- dustries

Mining and quarrying

Manufactiuing:

Food products, liquors, and tobacco

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and prod- ucts

Printing and publishing

Chemicals and alUed substances

Stone, clay, and glass products

Metal and metal prod- ucts

All other manufactur- ing industries

Total manufactminE

Constniction

Transportation and other public utilities i

Trade

Public service — Profes- sional, amusements, ho- hotels, etc

Finance, banJdng, insur- ance, etc

Combinations — Predomi- nant industry not ascer- tainable

Inactive concerns

Total.

573 2,302

512 2,259

1,072

174

394 1,150

1,726 17

$118, 199 2,332,

5,521,302

1,574,719

41.

238,

3,686,204

390,294 2,328,793

1, 711,

2,884,

20,449,018

2,995,522

41,821,:

1,686,510 6,513,646

1,507,148 14, 230, 486

$6,661 176,736

463,936

115,

2,511

17,719

305,284

32, 551 181,352

147,714

237,032

1,808,156

259, 934

3,572,052

557,214 643, 133

105,460 1,046,038

$1 333,046

654,110

210,

5,563

53;

393,618

20,805 278, 806

159,507

275,482

2,156,957

261,663

4,370,477

427, 874 539,040

84,426 244,696

SS, 320 509, 782

1,018,046

326,763

8,074

70, 785

698, 902

53,356

460,158

307, 221

512, 514

3,965,113

521,597

985, 1, 182, 173

12,477,850

179 1,152

3, 349, 003 770, 821 625,007 778,272

3,097,022

887, 265 381, 525

1,351,842

1,001,840

24,953,171

4, 701, 597

41, 897, 365

1, 796, 991 10,458,990

633, 375 5,762,172

Data incomplete, (See text page 10.)

76

STATISTICS OF INCOME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and Territories — Continued.

Industrial groups.

Total num- ber of cor- pora- tions,

Corporations reporting net income.

Num- ber.

Net income.

Income tax.

War

profits

and

profits tax.

Total tax.

Corporations reporting no net income.

Num- ber.

Deficit.

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors,

and tobacco

Textiles and textile

products

Leather and leather

products

Rubber and rubber

Ltunber and wood products

Paper, pulp, and prod- ucts ,

Printing and publishing

Chemicals and allied substances

Stone, clay, and glass products

Metal and metal prod- ucts

AU other manufactur- ing industries

Total manufacturing

Construction

Transportation and other public utiUties '

Trade

Public service — Profes- sional, amusements, ho- tels, etc

Finance, banking, insur- ance, etc

Combinations — Predomi- nant industry not ascer- tainable

Inactive concerns

Total.

150

S346,057 347, 305

4,567,591 250,290 43,744

$30, 209 24,""-

407,422 22,

SIO, 358 31,333

376,726 2,813 2,796

$40,567 56,031

582, 182

20,618 1,286,700

1,139,884 1,168, 641,

52,319

1,239 105,087

41,122 102,035 103,

54,010

18,133

397 102,216

65,387

58,

34, 825

29,155

$468, 170 1,439,561

3,486,329

663,970

170,378

1,492,855

1,366,875

89,104 431,820

384,831

711,468

4,673,841

1,236,693

1,251 141 847

10,191,649 892,595

3,089,587 6,779,490

597,280 12,887,048

4,494

35,317,084

,947

1, 583, 542, 668

14, 708, 164

267, 532 507, 410

36,123 894,820

179,630

28,436 277,203

30,033 206.698

295,

784,

66,156 1,101,518

11, 822

358,566

753,542 12,590,986

882,722 6,468,670

280, 122

Agricultvire and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors, and tobacco

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and prod- ucts

Printing and publishing.

Chemicals and allied substances

Stone, clay, and glass products

Metal and metal prod- ucts

53 21 35 20 65 23 1 Data incomplete. (See text page 10.)

$17,078 842,579

216^744

1,412,572 596,140

$561 71,000

9,057

299 14,945

126,970

54,423

29,960

$847 25,548

3,519 499

19,440

'i2,'796 67,588 21,778

$444,797 6,913,044

1,494,068

30,184

81,933

401,944

171,812

21,610 28,517

1,243,480

86,361

STATISTICS OF INCOME.

77

Table 10.

-Corporation returns — Distribution by industrial groups, for States and Territories — Continued. KANSAS— Continued.

	Total num- ber of cor- twns.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num ber. ■	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manu f acturing — Contd . All other manufactur- ing industries	47	12	$254,050	322,265	$17,836	$40, 101	35	$720,498
Total manufacturing.	478	240	7,028,647	609,691	629,334	1,239,025	238	4,945,705
	46 406 1,541 146 1,545 25 183	26 278 844 85 1,252 9	149,233 68,434,409 4,154,641 367,610 6,537,039 18,357	10,365 6,084,853 277,286 33,992 416,513 798	16,770 6,534,042 191,558 26, 177 171,832	27, 135 12,618,895 468,844 60,169 . 588,345 798	20 128 697 61 293 16 183
Transportation and other public utilities ' . . .	841 318
Trade	5, 147,' 082
Public service — profes- sional, amusenents.
Finance, banking, insur-	2, 285, 574
Combinations — predomi- nant industry not ascer-
Inactive concerns
Total	4,749	2,852	87,549,593	7,505,059	7,596,108	15, 101, 167	1,897	22,247,.520

KENTUCKY.

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors,

and tobacco

Textiles and textile

products

Leather and leather

products

Rubber and rubber

goods

Lumber and wood

products

Paper, pulp, and prod- ucts

Printing and publishing Chemicals and allied

substances

Stone, clay, and glass

products"

Metal and metal prod- ucts

All other manufactur- ing industries

Total manufacturing .

Construction

Transportation and other

public utilities i

Trade

Public service — profes- sional, amusements,

hotels, etc

Finance, banking, insur- ance, etc

Combinations — predomi- nant industry not ascer- tainable

Inactive concerns

Total.

332 1,124

2,617

$7,651 2,628,735

3,020,653

605,491

176,887

3,475

1,695,

648,514 3,699,124

697,962 1,239,296

680,305

12,467,295

279, 307

2,616,661 4,422,723

1,970,488

7,278,

206,352

31,877,592

223,821

51,591

15,729

117

145,362

48,257 321,529

58,812 106,294

57,204

1,028,716

19, 136

227,258 324, 439

156,206 525,304

17,941

2, 498, 252

$332,363

203,534 46,205 13,355

152,416

63,643 484,064 52,698 96, 157 53,817

1,164,?

10,311

117, 400 210,021

253,050 178,028

$54 531,561

427,355

97,796

29,084

117

297,778

111,900 805,593 111,510 201,451 111,021

29,447

344, 658 534,460

25,377

$167,080 12,271,278

1,737,240 268,703 402,585 177,287

1,534,152

8,056 115, 196

1,466,258

114, 124

4,492,955

2,596,285

12,912,847

3, 166, 181

835,087 3,664,716

185,689 521,595

34,306,672

1 Data incomplete. (See text page 10.) 60729°— 23 6

78

STATISTICS OF INCOME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and

Territories — Continued.

LOUISIANA.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net Income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Agriculture and related in- dustries	276 205 256 37 6 2 229 8 73 86 20 70 44	85 74 123 20 2 1 94 1 45 20 13 32 19	S384,861 609,261 1,991,746 751,348 28,769 49 4,334,771 434 573,095 140,618 85,648 259,631 153,080	S26, 810 49, 696 153, 893 69,066 2,171	$23, 158 34,599 294,430 56,314 2,959	$49,968 84,295 448,323 125,380 5,130	191 131 132 17 4 1 135 7 28 66 7 38 26	$4,294,382 4,594,463 8,395,029 244,386 62,439 64
Mining and quarrying Manufacturing: Food products, liquors, and tobacco
Textiles and textile products Leather and leather products . . .
Rubber and rubber goods
Lumber and wood products	393,489	178,847	572,336	5,723,507 185,013 50,504 1,907,188 38, 676 450, 030
Paper, pulp, and prod- ucts .
Printing and pub lishing Chemicals and allied	41,561 10,328 6,425 20,442 13, 176	92,857 9,696 9,078 11,712 4,590	134,418 20,024 15, 603 32,164 17,766
Stone, clay, and glass
Metal and metal prod-
All other manufactur- ing industries	487, 388
Total manufacturing.	830	370	8,319,189	710,551	660, 483	1,371,034	460	17,544,224
	97 208 1,267 169 945 43 430	55 118 623 115 596 17	379,451 3,302,857 6, 752, 349 983,418 6,323,450 70, 164	26,210 263,001 658,239 71,970 602,680 4,710	41, 538 80, 607 425,645 123,878 300, 658 1,502	67,748 343, 608 983, 884 195, 848 803, 338 6,212	42 90 644 54 349 26 430	459, 805
Transportation and other	2,290,453 7, 707, 531
Trade
Public service— profes- sional, amusements, ho-	453, 614 2,443,670 342, 845 363
Finance, banking, insur-
Combinations — predomi- nant industry not ascer- tainable .
Total	4,470	2,053	27,125,000	2,213,867	1,692,068	3,905,935	2,417	40,131,350

Agriculture and related in- dustries .	92 73 106 64 43	38 14 32 40 24	$345, 008 312,333 375, 536 5,195,719 2,925,864	$27, 801 29, 264 29,302 420,148 250,478	$19,754 3,722 37,481 876,391 466,455	847, 555 32,986 66,783 1,296,539 716,933	54 59 74 24 19	$8,815,173 976,056 8,699,744 877,036 496, 295
Mining and quarrying Manufacturing: Food products, liquors, and tobacco
Textiles and textile products. .
Leather and leather products .
Rubber and rubber goods
Lumber and wood prod-	136 15 59 35 14 64	44 8 42 16 9 29	311,464 5,410,132 399,907 185,609 35,246 413,992	23,457 478,381 29, 765 12,451 2,340 33,101	19, 114 562,431 49,236 48,112 576 31,670	42,571 1,040,812 79,001 60, 563 2,916 64,771	92 7 17 19 5 35	3, 500, 532
Paper, pulp, and prod-	372,662 102,772 3,158,180 39,059
Printing and publishing Chemicals and allied substances . .
Stone, clay, and glass products
Metal and metal prod- ucts	446,042

Data incomplete. (See text page 10,'

STATISTICS OF INCOME.

Y9

Table 10. — Corporation returns — Distribution by industrial groups, for States and

Territories — Continued.

MAINE— Continued.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manufacturing— Contd. All other manufactur- ing industries	57	30	$333,578	S30,287	$5,840	$36,127	27	$1, 180, 182
Total manufacturing.	593	274	15,593,017	1, 309, 710	2,097,306	3,407,016	319	18, 872, 504
Construction	326 870 161 501 47 262	45 231 534 94 345 20	203, 837 7,045,400 3,421,932 322,387 3, 153, 860 87, 545	11,501 675,451 243,443 18,260 230, 740 6,175	21, 586 70,083 250, 118 16,028 66,366 4,711	33,087 745,534 493,561 34,288 297, 106 10,886	24 95 336 67 156 27 262	227, 610 2,171,819
Transportation and other public utilities 1 . . .
Trade	2,254,156
Public service— Profes- sional, amusements, ho-	355, 253
Finance, banking, insur- ance, etc	644, 492 170, 103
Combinations — Predomi- nant industry not ascer-
Total	2,994	1,595	30,485,349	2,552,345	2,549,674	5,102,019	1,399	34,487,166

MARYLAND.

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors, and tobacco

Textiles and tex tile products

Leather and leather products

Rubber and rubber goods

Lmnber and wood products

Paper, pulp, and prod- ucts

Printing and publish- ing

Chemicals and allied substances

Stone, clay, and glass products

Metal and metal prod- ucts

All other manufactur- ing industries

Total manufacturing

Construction

Transportation and other public utilities '

Trade

Public service— P r o f e s- sional, amusements, ho- tels, etc

Finance, banking, insur- ance, etc

Combinations — Predomi- nant industry not ascer- tainable

Inactive concerns

Total.

258 1,010

4,246

$137,642 2,180,931

1,739,662 2,590,121

278,682 10,

745,036

194, 181 1,194,442 2,112,149

907,252 1,662,

695,720

12,131,017

588,991

3,680,123 5,480,992

2,037,570 27,165,242

62, 791, 198

$13,652 193,602

147,290

228,078 22,529 916 65,114 15,813 94,212

191,637 80,903

144, 912 56,559

,047,963

934, 054 745, 94S

157,622 ,471,032

5,638,109

115,293 270,237 30,343

36, 515

5,379

147, 146

156,670

67, 141 140,783

56,600

, 026, 107

51, 103

168, 806 542, 820

300,408 231,526

2, 457, 211

$13,938 291, 713

262,583 498,315

52,872

916

101,629

21, 192 241,358 348, 307 148,044 285,695 113, 159

92, 553

1, 102, 860 1,288,768

458, 2,702,558

2,173

$287,671 1,518,395

2,514,042

5,521,637

1,680,765

35,619

894,271

244,870

185, 957

1,907,219

485,752

2,928,776

3,550,050

19, 948,

1,972,346 6, 196, 888

1,054,106 4,422,190

840,982 74

Pata incomplete. (See text page 10.)

80

STATISTICS OF INCOME.

Table 10. — Corporation returns — Distribution hy industrial groups, for States and

Territories. — Continued .

MASSACHUSETTS.

Industrial groups.

Total num- ber of cor- pora- tions.

Corporations reporting net income.

Num- ber.

Net income.

Income tax.

War prolits

and excess profits

tax.

Total tax.

Corporations reporting no net income.

Num- ber.

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors,

and tobacco

Textiles and textile

products

Leather and leather

products

Rubber and rubber

goods

Lumber and wood

products

Paper, pulp, and prod- ucts

Printing and publishing

Chemicals and allied substances

Stone, clay, and glass products

Metal and metal prod- ucts

All other manufactur- ing industries

Total manuf actming

Construction

Transportation and other pubUc utiUties i

Trade

Public service— P r o f e s- sional, amusements, ho- tels, etc

Finance, banking, insur- ance, etc

Combinations — Predomi-

nant industry not tainable

Inactive concerns.

$16, 244, 518 9,315,

9,684,174 54,218,097 10,533,432

1,253,585

1,966,

6,949, 6,272,803

10,283,897

402,

33,559,274

7,725,820

$1,494,675 850,172

791,708

,836,956

856,676

105,327

171, 208

626, 206 522,661

1,552,

4,460,018

1,468,567

128,314

121, 500

408, 204 709,857

3,627,904 653, 771

$2,551,908 1,484,557

2,344,606

9,296,974

2,325,243

233,641

292,708

1,034,410 1, 232, 518

2,726,262

58,987

6,578,547

1,453,659

$2, 885, 188 8,714,240

,460,318

,115,425

, 940, 570

,232,479

, 188, 860

,623,205 ,898,991

,415,495

,740,810

,431,814

,831,764

4,885

142, 849, 454

12, 528, 526

15,049,029

27, 577, 555

2,614

153, 879, 731

606 4,151

936

2,178

520 1,414

2,041,456

27, 938, 55S 31, 974, 831

6,934,071 39,477,577

1,034,133

2, 754, 539 2, 565, 235

557, 3,473,

9,554

154, 043

297,655 3,660,378

772,079 748,306

101,373

3,052,194 6,225,613

1,329,948 4,221,798

215 2,057

3,313,736

,048,838 ,221,630

44,704,569 668, 052

14,837 7,199

250, 489, 947

MICHIGAN.

Agriculture and related

industries

Mining and quarrying

Manufacturing:

Food products, liquors, and tobacco ,

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and prod- ucts

Printing and publishing

Chemicals and allied substances

Stone, clay, and glass products

Metal and metal prod- ucts

Data incomplete. (See text page 10.)

282 154	108 49
440	201
120	51
42	10
13
318	114
71 293	23 185
147	65
110	57
1,089	316

585, 922 297, 761	$130, 448 115,883	$100, 174 108, 880	$230,622 224, 763	174 105
777,261	713, 789	1,228,986	1,942,775	239
405,358	119,765	152,404	272, 169	69
236,126	20,993	22,954	43,947	32
16,902 825,598	1,357 420, 167		1,357	11
505,297	925,464	204
062, 766 265,428	174,921 432, 216	204, 571 1,649,283	379, 492 2, 081, 499	48 108
807,394	769,600	797,047	1,566,647	82
178,256	177,965	320,543	498, 508	53
002,184	10,168,073	32,498,794	42,666,867	773

$1, 234, 447 3, 034, 950

7,948,660

2,159,362

4,365,931

95, 538

8,947,023

3,932,650 908, 721

1,341,768

474, 667

92,772,001

STATISTICS OF INCOME.

81

Table 10. — Corporation returns — Distribution by indtistrial groups, for States and Territories — Continued .

		MICHIGAN-	Continued.
	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manufacturing— Contd. All manufacturing in-	413	161	$9,429,229	$752, 199	$1,617,422	$2,369,621	252	$4, 143, 657
	' '
Total manufacturLng .	3,0.36	1,185	18.3, 006, 502	13,751,045 38,997,301	52,748,346	1,871	127,089,978
Construction . .	383 456 2,833 576 2,731 66	211 276 1,277 292 1,786 25	2,286,456 11,662,429 17,989,190 2, 507, 743 30,780,649 187,764	156,258 1,102,279 191, 767 2,084,148 12, 123	422,304 198,743 1,500,326 210,907 1,239,352 33,479	578,562 1, 301, 022 2,993,998 402,674 3,323,500 45,602	172 180 1,556 284 945 41	1, 549, 601
Transportation and other	16,463,409
Trade	19,256,872
Public service— P r o f e s - sional, amusements, ho- tels, etc	1, 829, S78
Finance, banking, insur- ance, etc	9,825,849
Combinations — Predomi- nant industry not ascer- tainable	210, 058
Tn active cnrifemt!	50
Total	11,426	5,209	251,304,416	19,037,623	42,811,466	61,849,089	6,217	180,495,092

MINNESOTA.

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors, and tobacco

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and prod- ucts

Printing and publish- ing

Chemicals and alhed substances

Stone, clay, and glass products

Metal and metal prod- ucts

All other manufactur- ing industries

Total manufactTUlng

Construction

Transportation and other pubUc utilitiesi

Trade

Public service — Profes- sional, amusements, ho- tels, etc

Finance, banking, insur- ance, etc

Combinations — Predomi- nant industry not ascer- tainable

Inactive concerns

Total.

1,640

201

2,312

341 3,074

202 1,924

$398, 701 1, 2&4, 244

, 330, 664,037

1,744,

482,

2, 381,

1,543,

18,297,297

15, .521, 11,953,

1,078, 11,603,

655,682 51,520 8,137

152, 179 41,966 198,783 134,419

73,

106,258

1,372,137 986, 147

78,647 836, 155

* 32,

$8,360 102,210

1,381,464 93,642

40,353 25,190 144,350 165,652 118,175 78,270 89, 142

2, 136, 238

127, 472 319,006

34,243 116,605

$39,910 211,178

2,037,146

145,162

8,137

192,532 67,156 343,133 300,071 188,164 152, 168 195,400

1,691,143 1,584,972

112,890 952,760

135 1,143

1,150 54

4,467

$1,49.5,704 1,916,031

4,354,863

1,885,604

1,102,148

243,946

3,988,716

334,651

471,724

637,245

259,730

6,272,053

3,756,780

23, 307, 461

12,291,219 20,196,036

579, C 7,519,4

552, 155 111

68,709,897

1 Data Incomplete. (See text page 10.)

STAnSTlCS OF INCOME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and Territories — Continue d .

MISSISSIPPI.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit..
Agriculture and related in-	74 8 75 13 1	47 4 42 5	$119,807 5,055 319,954 67,890	$4,696 183 22,200 5,789	35,656	$7,465 267 57,856 5,789	27 4 33 8 1	$292,087 19,481 279 319
Mining and quarrying Manufacturing: Food products, liquors, and tobacco
TextOes and textile products	768 809
Leather and leather products		2 094
Rubber and rubber goods
Lumber and wood products	112	3.	1,159,210	102,050	72,887	174,937	80	3 088 938
Paper, pulp, and prod- ucts
PrintingandpubUshing. Chemicals and alhed substances	21 35 10 13 7	17 12 3 2 5	41,924 102,322 16,658 18,563 191,152	i,385 8,907 960 1,482 16,774	192 411 1,202 802 29,917	1,577 9,318 2,162 2,284 46,691	4 23 7 11 2	14,624 655,009 36 091
Stone, clay, and glass products
Metal and metal prod- ucts	67 368
AU other manufacturing industries	56 747
Total manufacturing.	287	118	1,917,673	159,547	141,067	300,614	169	4,968,999
	12 656 60 11 24	8 62 250 37 286 7	24,457 785,670 1,080,352 89,993 1,141,646 22,602	1,190 68,143 65,000 4,097 65,333 1,470	1,248 66,275 20,055 2,534 12,612 340	2,438 134,418 85,055 6,631 77,945 1,810	4 26 306 23 142 4 24	75 542
Transportation and other	163,336 2,854^893 46 185
Trade
Public service— Profes- sional, amusements, ho- tels etc
Finance, banking, insur- ance etc	949 091
Combinations— Predomin- ant industry not ascer-	14, 592
Total	1,548	819	5,187,255	369,659	246,984	616,643	729	9,384,206

Agriculture and related in- dustries

Mining and quarrying

Manufactizring:

Food products, liquors,

and tobacco

Textiles and textile

products

Leather and leather

products

Rubber and rubber

goods

Limiber and wood

products ,

Paper, pulp, and prod- ucts

PrintingandpubUshing.

Chemicals and aUied substances

Stone , clay, and glass products

Metal and metal prod- ucts

166 552	50 136
495	249
250	118
80	39
20	4
193	87
45 328	26 217
233	119
123	63
433	161

$479,755 2,786,420	$41,174 233,099	$32,595 142, 127	$73,769 375,266	116 416
20,997,526	1, 815, 753	1,662,119	3,477,872	246
2,032,123	180,788	117,481	298,269	132
5,418,534	507,261	267,148	774,399	41
7,095	1,222 278,803		1,222 392,485	16 106
3,251,224	113,682
716, 824 3,654,069	58,726 271,986	68,949 647, 214	127,674 919,200	19 111
5,6^,582	416,137	1,355,823	1,771,%0	114
1,474,501	132,284	29,917	162, 201	60
6,198,040	541,396	402,068	943,464	272

1 Data incomplete. (See text page 10.)

STATISTICS OF INCOME.

83

Table JO. — Corporation returns — Distribution by industrial groups, for States and

Territories — Continued.

MISSOURI-Continued.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net Income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manu f acturing— Contd. AU other manufactur- ing industries	379	146	$3,190,523	$277,081	$182,820	$459,901	233	$4,319,344
Total manufactuilng.	2,579	1,229	52,635,041	4,481,426	4,847,221	9,328,647	1,350	36, 250, 461
Construction	376 547 3,537 733 4,358 93 794	208 354 407 3,071 44	1,234,558 16,861,364 27, 814, 113 3,209,858 23,658,966 700,377	79,349 1,602,745 2,285,170 245,597 1,794,441 54,653	146, 129 356,949 2,454,599 246,470 481,305 98,778	225,478 1,959,694 4,739,769 492,067 2,275,746 153,431	168 193 326 1,287 49 794	919 079
Transportation and other	2,423,971 27 170 369
Trade . .
PubUc s e r V i c e— Profes- sional, amusements, ho- tels etc	1,045,172 8 458 871
Finance, banking, insur- ance, etc
Combinations— P r e d o m i- nant industry not ascer- tainable.	3,231,722
Total	13,735	7,338	129,380,452	10,817,654	8,806,173	19,623,827	6,397	90,199,619

Agriculture and related in-	289 412 79 3	55 65 35	$98,446 483,403 81, 507	$4,249 39,563 3,417	$182 31,539 2,564	$4,431 71, 102 5,981	234 347 44 3 1	$3,139,347 2,586,482 1,023,669 13 270
Mining and quarrying Manufacturing: Food products, liquors, and tobacco
Textiles and textile products
Leather and leather	1	787				5,996
Rubber and rubber
Lumber and wood products . .	18	6	40,2%	3,092	650	3,742	I.	131,774
Paper, pulp, and products
Printing and pubUsh- tng	54 11 14 15 13	27 3 7 5 5	95,248 39,051 11,594 9,159 14, 095	5,801 2,693 672 406 845	3,566 611 85	9,367 3,304 757 406 845	27 s 7 10 8
Chemicals and aUied substances . . .	39,654 26,657
Stone, clay, and glass
Metal and metal
AU other manufactur- ing industries		20,410
Total manufacturing .	209	89	291,737	16, 926	7,476	24,402	120	1,501,703
Construction	37 134 958 173 878 32 660	23 70 371 416 17	103,492 1, 964, 288 1,193,733 375,377 1, 522, 810 71, 115	6,364 189, 174 70,123 28,660 97, 176 5,425	9,254 5,366 14,919 21,254 19,584 494	15, 618 194,540 85,042 49,914 116,760 5,919	14 64 587 96 462 15 660	64,326 407 157
Transportation and other pubUc utilities i . .
Trade	4, 308; 046 541, 932 1,788,047 60 090
Public s e r V i c e— profes- sional, amusements, ho- tels, etc
Finance, banking, insur- ance, etc
Combinations — Predomi- nant industry not ascer- tainable. .
	'708
Total	3,782	1,183	6,104,401	457,660	110,068	567, 728	2,599	14,397,838

Data incomplete. (See text page 10).

84

STATISTICS OF INCOME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and J| Territories — Continued.

^ NEBRASKA.

Industrial groups.

Total num- ber of cor- pora- tions.

Corporations reporting net income.

Num- ber.

Net income.

Income tax.

War profits

and excess profits

tax.

Total tax.

Corporations reporting no net income.

Num ber.

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors,

and tobacco

Textiles and textile

products

Leather and leather

products

Rubber and rubber

Lumber and wood products

Paper, pulp, and products

Printing and publishing

Chemicals and aUied

substances ,

Stone, clay, and glass products ,

letaJ

Metal and products

All other manufactur- ing industries

Total manufacturing ,

Construction

Transportation! and other public utilities '

Trade

Public s e r V i c e — Profes- sional, amusements, ho- tels, etc

Finance, banking, insur- ance, etc

Combinations — Predomi- nant industry not ascer- tainable

Inactive concerns 1

Total.

$221, 456 141,816

2,478,892 12,203

20,866 142, 469

12, 182

217,990

467

470

1,

12,439

S5, 453 10, 885

192,349 17

282

5,335

$15,255 23,067

410,339

484

752

1,687

17, 774

1, 108, 112 658, 597

207, 860

94,661 58,914 5,247 17,957

18, 368

95,093 42,414 1,732 11,944 15, 146

189, 754 101, 328 6,979 29,901 33, 514

$1,016,417 365,587

184,757

27,497 202, 245

239, 519

81,645

883, 178 396, 847

4, 920, 157

428, 200

364, 312

792, 512

,400

115 1,131

1,836,722 4,093,037

496,144 5,859,524

160,261 306,854

,130

74,780 10,

448,752 103,185

28,692 10,444

170,842 476,661

54,743 551,937

72, 007

544,208 10,362,644

478,322 1,473,860 771,060 2,244,920 2,645 24,154,

Agriculture and related in- dustries .	69 409 20	12 5	$58, 209 95,535 32,415	$3,857 7,666 2,557	$2,503 1,413 110	$6,360 9,079 2,667	57 371 15	$1,683,253 1,499,952 119, 046
Mining and quarrying Manufacturing: Food products, liquors, and tobacco
Textiles and textile
Leather and leather
Rubber and rubber
Lumber and wood products	4 14						4	269,906
Paper, pulp, and prod- ucts	1 5 1 1 2	20,835 20,390 58 22,052 7,600	1,485 1,255	2,701 441	4,186 1,696
Printing and pubUshing Chemicals and aUied	9 3	14,768 936
Stone, clay, and glass	1,610 527	3,955 108	5,565 635
Metal and metai prod- ucts	2	1,703

Data incomplete. (See text page 10.)

STATISTIOS OF Iiq-OOMB.

85

Table 10. — Corporation returns^-Distribution by industrial groups, for States and

Territories — Continued .

NEVADA— Continued.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manufacturing— Contd. All other manufactur- ing industries	3						3	$3 678
Total manufacturing.	51	15	$103,350	$7, 434	$7,315	$14,749	36	410, 037
Construction	6 32 142 31 120 16 368	3 17 93 20 72 4	8,620 149,961 389, 347 49,041 470,828 7,162	380 11,774 22,781 28,490 72		380 12, 460 41,526 3,046 38,962 72	3 15 49 11 48 12 368	3 430
Transportation and other public utilities i	686 18,745 707 10,472	20 70S
	300, 467 6 833
Public service— Profession- al, amusements, hotels, etc.
Finance, banking, insur-	191, 320
Combinations— P r e d om i- nant industry not ascer- tainable	178, 924
Total	1,244	274	1,332,013	84,793	41,841	126,634	970	4, 294, 924

NEW HAMPSHIRE.

Agriculture and related in-	17 6 19 34	8 1 11 29 14	$14,220 3,485 100,722 5,455,486 492,180	$389 149 7,878 431,687 41,988		$389 149 $13,483 718,019 83,946	9 5 8 28 20	$69, 650
Mining and quarrying Manufacturing: Food products, liquors, and tobacco		10 263
$5,605 286,332 41,958	64 580
Textiles and textile products	1 134 092
Leather and leather products Rubber and rubber	573, 905
Lumber and wood	51 17 18 9 6 45 31	23 13 13 7 1 19 10	201,095 480,306 144,760 20,057 3,981 211,746 426,315	16,040 44,659 11,586 1,365 198 15,801 41,783	9,164 11, 548 9,818 3,162	25,204 56,207 21,404 4,527 198 45,686 115,956	28 4 5 2 5 26 21	657, 984
Paper, pulp, and prod- ucts	135 170
Printing and publishing Chemicals and allied	55,584 26,363 75 375
Stone, clay, and glass products
Metal and metal prod- ucts.	29, 885 74, 173	275, 208 156, 757
All other manufactur- ing industries
Total manufacturing.	287	140	7,536,648	612,985	471,645	1,084,630	147	3,155,018
Construction .	14 229 61 250 20 39	10 71 125 39 188 9	82,146 2,357,056 791, 159 251,723 1,605,253 71,283	5,131 217, 199 55,933 18,027 108, 107 5,350	21, 773 15,667 52,974 12,845 17,721 9,981	26, 904 232,866 108,907 30, 872 125,828 15,331	4 27 104 22 62 11 39	25 951
Transportation and other public utilities'..	201, 556
Trade	855,088 98,044 240, 039
Public service— Prof ession- al,amusements,hotels, etc. Finance, banking, insur- ance, etc
Combinations— P r e"d om i- nant industry not ascer- tainable	219, 948
Total	1,021	591	12, 712, 973	1,023,270	602, 606	1,625,876	430	4,875 557

Data incomplete. (See text page 10.)

86

STATTSTIOS OF INCOME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and Territories — Continued.

NEW JERSEY.

Industrial groups.

Total num- ber of cor- pora- tions,

Corporations reporting net income.

Num- ber.

Net income.

Income tax.

War profits

and excess profits

tax.

Total tax.

Corporations reporting no net income.

Num- ber.

Deficit.

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors, and tobacco

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and prod- ucts

Printing and publishing

Chemicals and allied substances

Stone, clay, and glass products

Metal and metal prod- ucts

All other manufactur- ing industries

$735, 352,599

11,049, 21,693,

1,117,255 573,365

1,275,330

1,106,304 2,613,546

7,303,235

2,116,779

9,583,727

12,841,234

856,435 26,

817,324

1,774,785

90,853

50,951

106,061

92,450 196,307

645,281

185,964

753,101

1,099,493

$83,271 29.

1,923,915 2,879,166 131,071 31,478 132,314 122,544

86,131

951,537

1,359,768

$139,706 55,773

2,741,239 4,653,951

221,924 82,429

238,375

214,994 665,596

1,249,973

272;

1,704,638

2,459,261

$789,647 594,744

21,781,351

9,541,132

4,042,161

4,343,626

764,470

2,302,845 449, 276

2,452,683

918,055

16,430,589

5,772,869

Total manufacturing

Constniction

Transportation and other public utihties '

Trade

Pubhc service— Profes- s i o n a I , amusements, hotels, etc

Finance, banking, insur- ance, etc

Combinations — Predomi- nant industry not ascer- tainable

Inactive concerns

71,273,

5,812,570

8,691,905

14,504,475

,799,057

649 2,660

276 1,148

377 1,734

18,219,985 23,916,321

3,837,014 31,458,880

307; 2,493,225

3,665

292,961 2,451,434

252,647 960,182

9,027

2,053,441 4,447,823

560,513 3,453,407

1,746,635 7,966,995

1,726,211 5,580,731

Total 10,631

154,208,750

89,970,417

NEW MEXICO.

Agriculture and related in-	97 115 23 3	18 15 12	$118,549 420,703 18,493	$9,737 40,791 872	$649	$10,386 40,791 872	11 3	$1,680-, 535 631,677
Mining and quarrying Manufacturing: Food products, liquors,
	71,885 42,131
Textiles and textile products
Leather and leather products
Rubber and rubber	2 7	1 4	3,766 11,903	177 391		177 391	1 3	17,248 45,333
Lumber and wood
PSper, pulp, and prod-
Printing and publishing Chemicals and allied	21 1 3 2	9	15,771	486	292	778	12 1 2 1	76,520 99,890
Stone, clay, and glass	1 1	4,106 1,380	211		211	15,684
Metal and metal prod- ucts		91

1 Data incomplete. (See text page 10.)

STATISTIOS OF INOOMB.

87

Table 10. — Corporation returns — Distribution by industrial groups, for States and Territories — Continued. NEW MEXICO— Continued.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits 'and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manufacturing— Contd. All other manufactur-
Total manufacturing .	62	28	$55,419	$2,137	$292	$2,429	34	$368,782
	9 42 244 55 238 11	3 26 129 137 I	2,327 91,957 681,166 53,739 752,014 1,576	/			6 16 115 20 101 10	16,742
Transportation and other public utilities '	5,427 48,044 2,847 54,304	952 26,953 572 24,334	6,379 74,997 2,919 78,638	68,375
Trade	1,171,365
PubUc service— P r o f e s - s i 0 n a 1 , amusements,	65,560
Finance, banking, insur- ance etc	587,638
Combinations — Predomi- nant industry not ascer-	116,747
Total	961	392	2,177,450	162,787	53,752	216,539	569	4,707,421

NEW YORE.

Agriculture and related

mdustries

Mining and quarrying

Manufacturing:

Food products, liquors, and tobacco

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and prod- ucts

Printing and publish- ing

Chemicals and allied substances

Stone, clay, and glass products

Metal and metal prod- ucts

All other manufactur- ing industries

Total manufacturing

Construction

Transportation and other public utilities ' ,

Trade

Public service— Profession- al, amusements, hotels, etc

Finance, banking, insur- ance,' etc

Combinations— Predom- inant industry not ascer- tainable

Inactive concerns

Total.

1,468 4,077

469 1, 1,216

395

2,478 2,355

15,471

2, 13,407

3,530 13,397

1,040 526

222

1,558 6,362

1,849 8,290

$2,198,738 26,739,790

87,926,603

79,230,343

14,512,073

493,946

4,881,952 10,173,758 31, 861, 292 35,487,977

9,046,310 80,384,223 49,466,357

403, 464, 834

16, 483, 432

320,277,425 139, 219, 361

29,532, 191, 113,

27,3741,136,363,439

$188,727 2, 414, 074

7,722,779

6,700,089

1, 207, 294

42,390

397,625

888,212

2,667,821

3,515,030

780,214

7,450,074

4,469,067

$184,022 1,874,050

8, 956, 546

8,964,081

2,071,483

30,750

475,562

791, 3,470,890 3,727,

814, 3,018,084

35,840,595;35,556,759

1,262,491

30,740,025 11,743,734

2,295,805 14,946,656

5, 529, 254 13, 582, 138

3,814, 5,242,706

100,847,002 67,633,509

$372,749 4, 288, 124

16,679,325 15,664,170 3,278,777 73, 140 873, 187 1,679,942 6,138,711 7,242,092 1,594,403 10,468,158 7,705,449

71,397,354

36,269,279 25,325,872

6,110,792 20,189,362

1,739,475

168,480,511

720

2,196

232

69

297

273

814

690

173

1,

1,410

1,268 7,045

1,681 5,107

$4,312,654 129,498,619

859,764 530,056 513,016 802,075 856, 162 593,676 650,869 603, 168 129,943

200, 111 611,299

12,250,634 108,677,522

21,587,215 2,016

Data incomplete. (See text page 10.)

88

STATISTIOS OF INCOME.

Table 12. — Corporation returns — Distribution by industrial groups, for States and

Territories — Continued.

NORTH CAROLINA.

	rotal num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Agriculture and related	Ill 35 202 448 10 265 8 85 84 52 67 79	46 12 115 227 1 1 102 4 54 35 26 26 24	$101, 150 196,916 25, 744, 537 15,969,778 14,212 4,371 1,701,075 26,275 298,068 1,909,799 184,178 97,996 108,685	$4,780 16,871 2,012,249 1,407,540 1,221 237 140,868 1,678 20,435 174,612 12,296 5,804 7,341	$4,068 11,399 5,365,530 1,351,346	$8,848 28,270 7,377,779 2, 758, 886 1,221 237 296,747 4,817 46,043 448, 128 33,936 7,468 12,392	65 23 87 221 9 1 163 4 31 49 26 41 55	$510,343
Mining and quarrying Manufacturing: Food products, liquors.	61,441 740,619
Textiles and textile	6,009,570
Leather and leather	770,826
Rubber and rubber		231,704
Lumber and wood products .	155,879 3,139 25,608 273,516 21,640 1,664 5,051	2,569,247
Paper, pulp, and prod- ucts	303,595
Printing and pubhshing Chemicals and allied	150,652 1,619,773
Stone, clay, and glass	177,735
Metal and metal prod ucts	448,306
AU other manufactur- ing industries	600,55
Total manufacturing.	1,302	615	46,058,974	3, 784, 281	7,203,373	10,987,654	687	13,622,580
	70 1,513 206 1,140 59 210	49 184 752 113 734 24	311, 162 9,220,140 4,432,180 432,474 4,513,031 160,560	21, 855 906,564 296,308 28,712 329,225 12,969	31,644 48, 166 207, 133 22,042 63,622 6,468	53, 499 954,730 503, 441 50,754 392,847 19,437	21 84 761 93 406 35 210	51,854
Transportation and other	436,837
Trade	5,875,928
Public service— Prof ession- al, amusements, hotels.	251,289
Finance, banking, insur-	1,249,052
Combinations— Predomi- nant industry not ascer- tainable	365,408
	... —
Total	4,914	2,52S	65,426,587	5,401,565	7,597,915	12,999,48C	2,385	22,424,732

NORTH DAKOTA.

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors, and tobacco

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and prod- ucts

Printing and publishing

Chemicals and aUied substances

Stone, clay, and glass products

Metal and metal prod- ucts

144,025

16,266

575

4,062

5,

9,947 1,427

7,149

7, '--

$9,663

19,610 1.427

7,149 17,642

$369,200 40,103

271,445 1.631

12,715

57,119 8,431 24,732 13,237

1 Data incomplete. (Sec text

STATISTICS OF INCOME.

89

Table 10. — Corporation returns — Distribution by industrial groups, for States and

Territories — Continued.

NORTH DAKOTA— Continued.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manufacturing— Contd. All other manufactiur- ing industries	6	1	$456,654	$51,368		$51,368	5	$99,682
Total manufacturing.	135	09	814,251	77,873	$19,355	97,228	66	488,992
	24 142 1,072 1,142 20 95	10 84 529 47 14	43,086 399,066 1,310,181 54,055 1,339,334 17,364	2,421 31,485 59,275 1,621 55,604 428	3,520 14,295 31,136 416 39,797	5,941 45,780 90,411 2,037 95,401 428	14 58 543 42 553 6 95	113,005 150,415
Transportation and other
Trade	2,417,860
PubUc service— Profession- al, amusements, hotels, etc	97,908
Finance, banking, insur-	1,785,594
Combinations— P r e d o m- inant industry not ascer-	31, 588
Total	2,819	1,362	4,000,679	229,265	108,519	337,784	1,457	5,494,665

Agriculture and related in- dustries

ifining and quarrying

Manufacturing:

Food products, liquors, and tobacco

Textiles and textile products

Leather and leather products

Rubber and rubber goods

Lumber and wood products

Paper, pulp, and prod- ucts

Printing and pubUsh- ing

Chemicals and aUied substances

Stone, clay, and glass products

Metal and metal prod- ucts

All other manufactur- ing industries

Total manufacturing ,

Construction

Transportation and other public utiUties i

Trade

Public service — Profession- al, amusements, hotels, etc

Finance, banking, insur- ance, etc

Combinations— P r e d o m- inant industry not ascer- tainable

Inactive concerns

Total.

798 342 114 112

111 533 405 401 1,827 781

5,722

1, 4,139

2,507

$377,139 18,212,629

9,973,122 3,940,636 8,626,924 1,353,837 2,582,364 2,703,053 9,086,385 12,177,513 8,748,33: 33,393,340 14,927,988

107,513,4

7,002,162

30,006,708 30,415,725

5,446,978 36,112,241

0,766

$23, 773 1,495,215

808,211 317,448 723,695 129,792 251,840 222,707 715,273

1,060,784 732,486

2,830,

1,315,525

9,108,426

518,601

409,460 2,890,381

25,872

$33,503 1,449,510

165, 500 477,348 233,921 56,491 121,139 335,269 397,410 114,722 965,234 785,742 358,

12,011,665

534,300 647,936

19,4.59,792

$57,276 2,944,725

1,973,717

794,796

1,957,616

186,283

372,979

557,976

2,112,683

2,175,506

1,697,720

6,616,407

2,674,408

21,120,091

968,184

3,994,422 5,279,098

943,760 ,538,320

35, e

400 190 55 79 139 64 168 221 164 1,263 460

3,215

338 2,731

529 1,311

$1,323,236 14,296,370

628, 130 427,888 173,910 159,336 356,878 604,868 435,675 769,433 806,525 149,707

252,431,]

,113,429 ,343,421

3,167,895 17,135,405

8,079,386 7,300

338,788,204

Data incomplete. (See text page 10.)

90

STATISTICS OF UsTCOME.

Table 10, — Corporation returns — Distribution by industrial groups, for States and Territories — Continued .

OKLAHOMA.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Agriculture and related in- dustries ...	76 1,030 120 10 5 4 13 1 78 106 30 62 44	33 248 75 7 3 6 1 43 28 14 29 22	$92,036 1,713,839 753,753 193,911 6,658 ,,m 26,637 11,249 324,408 555,093 224,002 288,384 154,513	S3, 743 128,716 56,710 18,253 121 248 1,662 925 25,291 47,683 14,962 24,000 12,281	$5,297 143,259 92,015 1,949	$9,040 271,975 148,725 20,202 121 248 2,885 925 49, 136 95,641 66,778 38, 141 14,300	43 782 45 3 2 2 7	$421, 178 34,457,039 660,071 9,073
Mining and quarrying Manufacturing: Food products, liquors,
Textiles and textile
Leather and leather	8,388
Rubber and rubber		302,032 134,922
Lumber and wood	1,223
Paper, pulp, and prod- ucts
Printing and publishing Chemicals and allied	23,845 47,958 51,816 14, 141 2,019	35 78 16 33 22	206,121 8,934,784 162, 175
Stone, clay, and glass products
Metal and metal prod-	642, 116
AU other manufactur- ing industries	400,429
Total manufactiu-ing .	473	230	2,543,318	202, 136	234,966	437, 102	243	11,460,111
	102 191 1,250 227 1,246 28 946	67 119 597 856 10	474, 816 4,992,592 3,612,724 614,201 3,671,163 15,287	31,988 439, 153 261,690 40,955 221,084 509	67,624 386,182 202,486 47,419 93,129	99,612 825,335 464,176 88,374 314,213 509	35 72 653 86 390 18 946	185, 126
Transportation and other	574,217
Trade ..	7,099,042
Public service— Profession- al, amusements, hotels, etc	204,922
Finance, banking, insur- ance etc	2,647,073 616, 781
Combinations— P r ed om i- nant industry not ascer-
	5,569	2,301	17,729,976	1,329,974	1,180,362	2,510,336	3,268	57,665,489

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors, and tobacco

Textiles and textile products

Leather and leather products

Rubber and rubl>er goods

Lumber and wood products

Paper, pulp, and prod- ucts

Printing and publish- ing Chemicals and al- lied substances

Stone, clay, and glass products

Metal and metal prod- ucts

335 132	89 17
224	110
40	23
16	4
3	1
215	64
8 94	4 57
26	10
28	19
100	33

$904,740 85,683	$80,928 6,248	$20,950 1,947	$101,878 8,195	246 115
1,255,706	117,602	35,918	153,520	114
283,223	23,948	10,985	34,933	17
16,217 2,117	939		939	12
15 155,349		15 233,469	2 151
1,771,583	78, 120
579,234 975, 712	47,618 70, 130	54,551 196,722	102, 169 266,852	4 37
80,838	6,615	4,338	10,953	16
265,287	21, 160	25,321	46,481	9
1,555,406	129,242	250,023	379,265	67

1 Data incomplete. (See text page 10.)

STATISTICS OF INCOME.

91

Table 10. — Corporation returns — Distribution by industrial groups, for States and

Territories — Continued.

O R E G O N— Continued .

	Total niiTTi.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	ber of cor- pora- tions.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manufacturing— Contd. All other manufactur- ing industries	63 817	19 344	$31,945	..	$79	$791	44	$519, 033
Total manufacturing.	6,817,268	573,330	656,057	1,229,387	473	10, 255, 999
Construction .	120 362 914 313 1,141 44 662	66 202 435 187 597 11	598,021 1,494,820 3,546,093 805,248 2,771,192 7,659	21,519 131,304 259,024 57,371 172,531	42,200 13,923 252,638 44,744 33,974	63,719 145,227 511,662 102, 115 206,505	54 160 479 126 544 33 662	433,744 3,370,461 4,849,566 490,8-53 2 987 646
Transportation and other public utilities 1
Trade
PubUc service— Profession- al, amusements, hotels,
Finance, banking, insur- ance etc
Combinations— JP r ed om i- nant industry not ascer-	422,469 518
Total	4,840	1,948	17,030,724	1,302,255	1,066,433	2,368,688	2,892	26,171,593

PENNSYLVANIA.

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors,

and tobacco

Textiles and textile

products

Leather and leather

products

Rubber and rubber

goods

Lumber and wood

products

Paper, pulp, and prod- ucts

Printing and pubhsh-

ing

Chemicals and aUied

substances

Stone, clay, and glass

products

Metal and metal prod- ucts

All other manufactur- ing industries

Total manufacturing .

Construction

Transportation and other

pubUc utilities ^

Trade

PubUc service — Profession- al, amusements, hotels,

etc

Finance, banking, insur- ance, etc

Combinations— P r e d o m i- nant industry not ascer-

Inactive concerns . Total

178 2,055

875 1,029 142 29 366 146 510 479 417 1,486 732

6, 2U

571

1,429 3,721

129 1,223

$574, 102 35,627,504

26,110,275 57,423,528

3,614,687 260,184

6,041,

2,370,702 16,929,411

9,110,614 17,513,753 39,538,387

$45, 205 3, 058, 079

2,154,663 4,520,517

292,467 22,637

500,354

202,981 1,379,798

790,770 1,598,220 3,476,211 2,025,763

16, 964, 381

474 2,376

5,014,371

73,703,527 38,065,014

6,853,476 65,621,855

4,070,358

6,801,633 3, 210, 785

504,708 5,001,612

$32, 491 2, 374, 855

839, 196 371,737 575,343 2,812 699, 122 235,279

027,680 269, 127 815, 562

497, 288

1,101,180 1,499,454

$77, 5,432,934

0, 993, 8o9 15,892,254

867,810

25,449

1,199,476

438, 260 3,978,081 1,740,624 2,625,900 5,745,338 3, 841, 325

42, 348, 376

8,710,814 6,879,556

376 1,063

$1,317,789 43, 445, 532

11,096,445 16,463,750 10,679,967 1,827,996 4, 824, 268 3,139,422 3, 466, 716 8,453,490 5,927,062 88, 704, 157 6, 806, 195

161,

4,032,954

6, 651, 533 28,453,233

2, 457, 704 16,088,136

2, 804, 539 867

Data incomplete. (See text page 10.)

92

STATISTICS OF INCOME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and

Territories — Continued.

RHODE ISLAND.

Industrial groups.

Total num- ber of cor- pora- tions.

Corporations reporting net income.

Num ber.

Net income.

War

profits

and

profits tax.

Total

tax.

Corporations reporting no net income.

Num- ber.

Agriculture and related in- dustries

Mining and quarrying

Manufacturing:

Food products, liquors, and tobacco

Textiles and textile products

Leatlier and leather products

Rubber and rubber goods

Liunber and wood products

Paper, pulp, and prod- ucts

Printing and publishing

Chemicals and aUied substances

Stone, clay, and glass products

Metal and metal prod- ucts

All other manufactur- ing industries

$29, 182 39,382

145, 126

114, 361

175,077

171, 780 983, 811

562, 005

43, 771

1,359,197

1, 829, 405

SI, 389 2,

27,887

2, 134, 023

13,455

10,

14,

13, 80,449

46,

3,120

114,471

167,427

$696 2,447

3,606,742

19,771

2,608

11,214

20,295 145,301

72,

7,962

83,131

66,670

$2,085 5,435

76,455

5,640,765

33,226

13,276

25, 551

34, 287 225; 750

119,

11, 082

197,

234,097

Total manufacturing ,

Constraction

Transportation and other pubhc utilities 1

Trade

Public service — Profession- al, amusements, hotels, etc

Finance, banking, insur- ance, etc

Combinations— P r e d o m i- nant industry not ascer- tainable

Inactive concerns

30,923,351

1,555

,235

3, 755, 824 5,044,101

350, 592 4,329,146

359, 430 429,054

24,914 322, 772

23,507

101, 621 451,618

27,562 62,664

48,857

461,051 880,672

52,476 385, 436

Total.

44, 843, 583

,447,999

SOUTH CAROLINA.

Agriculture and related in- dustries	114 19 108 143 4	50 6 51 75 1	$160,717 35,271 349, 139 8,831,401 7,881	$11,536 2,978 25,928 812,396 512	$3,189	$14,725 2,978 44,281 1,420,186 1,271	64 13 57 68 3	$419,868 73,903 489,350 3,432,890 13,494
Mining and quarrying Manufacturing: Food products, hquors,
18,353 607,790 759
Textiles and textile
Leather and leather
Rubber and rubber
Luml^er and wood products . .	77	23 1 28 23 10 2	213,241 31,923 134, 480 143, 142 32,469 3,151	18, 159 3,192 8,289 11,143 1,703		18, 159 3,192 17,349 14,221 2,295	54 1 22 48 12 15	980,023 19,263 96, 804 1,589,145 80,727 493,259
Paper, pulp, and prod- ucts	2 50 71 22 17
Prmting and publishing Chemicals and allied	9,060 3,078 592
Stone, clay, and glass products
Metal and metal prod- ucts

1 Data incomplete. (Sec text page 10.)

STATISTICS OF INCOME.

93

Table 10. — Corporation returns — Distribution by industrial groups, for States and

Territories — Continued.

SOUTH CAROLINA— Continued.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manufacturing— Contd. All other manufactur- ing industries	15	5	S25,230	$81,919		SI, 919	10	$31,115
Total manufacturing .	509	219	9, 772, 057	8,83,241	$639, 632	1,522,873	290	7,226,070
Construction	44! 25	98,582 564,075 1,468,022 154,849 2,204,926 28, 166	5,779 41,961 86,487 9,482 127,492 1,460	3,675 22,114 38,009 4,586 34,600 1,107	9,454 64,075 124,496 14,068 162,092 2,567	19 95 842 74 20 354	291,023
Transportation and other pubhc utilities '	236 1,299 131 1,025 29 354	141 457 57 603 9	303,444
Trade	7,484,858
Public service — profes- sional, amusements,	204, 112
Finance, banking, insur-	1,740,974
Combinations — predomi- nant industry not ascer- tainable	152,688
Total	3,760	1,567	14,486,665	1,170,416	746,912	1,917,328	2,193	17,896,940

SOUTH DAKOTA.

Agricultm-e and related in-	49 56 87 3	13 22 53 2	$37,473 30,857 157,426 3,978	$662 840 8,595 137		$662 840 14, 1S6 137	34 34 1	$307,889
Mining and quarrying Manufacturing: Food products, Uquors,		145,965
$5,591	215,347
Textiles and textile	1,457
Leather and leather
Rubber and rubber	1
Lumber and wood	8 40 3 15 13 9	3	22, 159	1,714		1,714	5 1 16 2 8 10 5	129,545
Paper, pulp, and prod-		2,828
Printing and pubhshing Chemicals and allied	24 1 7 2 4	47,675 1,377 11,071 19,926 686	1,824	475	2,299	135,004 4,038
Stone, clay, and glass products	318 1,337	228 998	546 2,335	42,697
Metal and metal prod- ucts	63,757
All other maufactur- ing industries	53,587
Total manufacturing .	179	97	264, 298	13,925	7,292	21,217	82	648,260
Construction	31 208 895 108 529 16 142	13 145 371 61 336 4	75,211 .367,520 1,049,522 90,143 1,228,531 17,817	4,682 26,988 55,035 4,402 70,363 1,440	7,329 2,235 16,332 5,354 7,247 458	12,011 29,223 71,367 9,756 77,610	18 63 524 47 193 12 142	67,942
Transportation and other	84,603
	2,716,370
Public service — profes- sional, amusements, hotels etc	90,277
Finance, banking, insur-	650,355
Combinations — predomi- nant industry not ascer- tainable	13,998
Total	2,213	1,062	3, 161, 372	178,337	46,247	221,584	1,151	4,725,659

Data incomplete. (See text ] 60729°— 23 7

:10.)

94

STATISTICS OF IliTCOME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and

Territories — Continued .

TENNESSEE.

Industrial groups.

Total num- ber of cor- pora- tions.

Agriculture and related in- dustries

Mining, quarrying

Manufacturing:

Food products, liquors,

and tobacco

Textiles and textile

products

Leather and leather

products

Rubber and rubber

goods

Lumber and wood

products

Paper, pulp, and

products

Printing and publishing Chemicals and allied

substances

Stone, clay, and glass

products

Metal and metal

products

All other manufactur- ing industries

Total manufacturing.

Construction

Transportation and other public utilities '

Trade ,

Public service — Profes- sional, amusements, ho- tels, etc ,

Finance, banking, insur- ance, etc ,

Combinations — Predomi- nant industry not ascer- tainable

Inactive concerns

Total.

Num- ber.

251 1,079

Corporations reporting net income.

Net income.

$232, 758 2,069,49<l

5,553,320

1,582,770 1,351

775, 1,091,

1,262,918 6,497,513

Income tax.

$16,380 15?, 049

456, 608 138, 891

94, 438 455,360

9,353

2,409,219

War profits

and excess profits

tax.

$323 446,374

866, 722 122,

12,356 126,926

54,253 98,540

32, 167 460,

153,322 159,906

Total tax.

,323,330 261,

34,607 197,395

121,00'

195, 496

142, 162

12,315

186,665 915,007

247, 760 615, 266

Corporations reporting no net income.

Num- ber.

Agiiculture and related in- dustries	470 797 325 53 14 7 120 9 186 208 68 121	233 170 191 23 4	$1,123,056 1,659,784 4,252,578 614,877 3,270	$81, 200 134,462 347,653 41,012	$61,129 130, 125 516,896 71,260	$142,329 264,587 864,549 112, 272	237 627 134 30 10 7 74 4 142 31 77	$2, 152, 547
Mining and quarrying Manufacturing: Food products, liquors,	52, 677, 816 3,020,285 804, 254
Textiles andtextile
Leather and leather	661, 846
Rubber and rubber				39, 842
Lumber and wood products	5 118 66 37 44	1,848,607 116,363 977, 706 6,533,062 .S.55,698 441,443	171,432 9,284 69, 734 607, 164 69,680 35,399	72,633 7,311 119,070 75, 143 116,051 21,947	244,065 16, 595 188, 804 682,307 185, 731 57,346	2,411,653
Paper, pulp, and products	125,159
Printing and publishing Chemicals and allied	567, 890 4,410,316
Stone, clay, and glass products	297,634
Metal and metal products	1,552,523

'Data incomplete. (See text page 10.)

STATISTICS OF INCOME.

95

Table 10.— Corporation returns— Distribution hy industrial groups, for States and

Territories — Continued.

TEXAS— Continued.

	Total num- ber of cor- pora- tions.		Corporations reporting	net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manufacturing — Cont d . All other manufactur- ing industries	83	31	$421,093	$37,974	$3,953	$41,927	52	$798,624
Total manufacturing.	1,194	565	16,064,697	1,389,332	1,004,264	2,393,596	629	14, 690, 026
	128 631 2,663 432 2,459 59 352	76 447 1,316 265 1,634 33	926,483 9,817,132 20,213,677 2,307,303 12,860,061 419,945	67,295 859,621 1,595,067 181,340 961,323 27,430	100, 788 596,473 2,718,732 228,208 316, 8.52 23,957	168, 083 1,456,094 4, 313, 799 409,548 1,278,175 51,387	52 184 1,347 167 825 26 352	669, 954
Transportation and other	8,660,011
Trade ...	17,701,552
PubUc service — Profes- sional, amusements, ho-	646,488
Finance, banking, insur-	10,108,023
Combinations — Predomi- nant industry not ascer-	219,986
	110
Total	9,185	4,739	65, 392, 138	5,297,070	5,180,528	10, 477, 598	4,446	107,556,513

Agriculture and related	179 723 133 14 3 5 1 42 16 24 33 30	52 70 66 11 4 1 4	$69, 010 1,334,386 695, 133 44,800 3,292 2,688 29,995	$2,978 126, 023 58,768 2,834 42 2,048	$85 23, 932 36,142 970	$3,063 149,955 94,910 3,804 42 69 4,651	127 653 67 3 1 2 1 1 IS 10 9 21 19	$1, 173, 522
Mining and quarrying Manufacturing: Food products, Uquors, and tobacco	3,433,454 9,772,448
Textiles and textile	26,677
Leather and leather products	2,766
Rubber and rubber		12,358
Lumber and wood	2,603	4,532
Paper, pulp, and	274
Printing and publishing. Chemicals and allied	24 6 15 12 11	226, 194 641,081 261, 100 30,819 13,700	17, 355 54,976 24,098 1,465 290	31,758 83,070 1,391 194	49, 113 138,046 25,489 1,659 290	71,061 97,986
Stone, clay, and glass products	40, 313
Metal and metal prod-	414, 146
All othermanufacturing	169, 295
Total manufacturing.	306	154	1,948,802	161,945	1.56, 128	318,073	152	10,611,856
Construction ...	60 123 750 160 547 2^ 2ia	30 71 358 86 320 14	122,234 205, 612 1,694,300 579,061 2,474,552 142, 759	7,159 13,050 120,972 41,391 179,206 12,314	4,550 36,213 64, 274 61, 798	15,042 17.600 157, 185 105,665 , 241,004 12, 314	30 52 392 74 227 11 213	198, 996
Transportation and other pubUc utilities ' Trade	273,053 , 3,208,653
Public service— Professional, amusements, hotels, etc.. . Finance, banking, insur- ance etc	173,612 ' 1,6.77, 975-
Combinations— Predominant industry not ascertainable. Inactive concerns	246, 521
Total	3,086	1, 1.55	8,570,716	665,038	354,863	1,019,901	1,931	20>997,642

Data incomplete. (See text page 10.)

96

STATISTICS OF IE-COME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and Territories — Continued.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Agriculture and related industries..	21 23 61 29	11 14 16 2	S15, 100 240,569 290,756 511,613 20,074	$94 20, 475 19,837 46,286 1,550		$94 35, 100 62,641 69,567 2,123	10 9 22 13 3	$132,309 40, 849 278 008
Mining and quarrying Manufacturing: Food products, liquors, and tobacco	$14,625 42,804 23,281 573
Textiles and textile products	662 400
Leather and leather products	6 214
Rubber and rubber goods
Lumber and wood	48 16 21 15 52 42 2S	22 5 17 9 28 15 8	419, 125 81,840 116,403 288,861 1,026,207 154, 509 395, 108	34,651 7,008 7,946 25,058 96,972 14,497 37, 305	39,867 1,210 8,649 35,893 4,046 1,275 34,059	74, 518 8,218 16, 595 60, 951 101,018 15,772 71, 364	26 11 4	353,363 825, 004
Paper, pulp and
Printing and publishing Chemicals and aUied substances. . .	19,055 34 145
Stone, clay, and glass products	116 621
Metal and metal prod-	1, 444, 975 501, 580
All other manufactur- ing industries
Total manufacturing .	317	161	3, 304, 496	291,110	191,657	482, 767	156	4,241,365
	3 105 219 41 161 11 31						3 27 82 13 42 7 31	13,269
Transportation and other	78 137 28 119 4	235, 588 832,350 57,645 1,599,527 27,946	16,280 57,644 2,424 137,737 1,875	17 45, 748	16,297 103, 392 2,424 141, 331 3,524	160, 106
Trade	353, 731
PubUc service— Prof essional ,	25, 699
Finance, banking, insur- ance, etc	3,594 1,649	134, 572
Combinations— P r e d o m i- nant industry not ascer- tainable	12, 374
Total	932	552	6,313,221	527,639	257,290	784, 929	m	5,114,274

Agriculture and related

industries

Mining and quarrying

Manufacturing:

Food products, liquors,

and tobacco

Textiles and textile

products

Leather and leather

products

Rubber and rubber

goods

Lumber and wood

products ,

Paper, pulp, and prod- ucts

Printing and pubUshing Chemicals and allied

substances

Stone, clay, and glass

products

Metal and metal prod- ucts

1 Data incomplete. (See text page 10.)

122 207	28 66
267	145
69	28
18	7
1	1
151	59
24 85	16 60
98	42
51	22
97	25

$45,520 3,454,949	$1,445 309,291	$682 157,375	$2, 127 466,666	94 141
2,123,662	166,334	291,425	457,759	122
3,085,589	277, 211	207,716	484,927	41
754,848	71,454	31,&i3	103, 397	11
1,056
1, 167, 211	98,544	82,971	181,515	92
868, 577 1, 123, 735	82, 153 92,681	30, 430 132, 219	112,583 224,900	8 25
394,813	32,059	17,911	49,970	56
148,389	10,643	4,546	15, 189	29
185,703	13,094	974	14,068	72

STATISTICS OF IISTCOME.

97

Table 10. — Corporation returns — Distribution by industrial groups, for States and Territories — Continued.

		VIRGINIA— Continued.
	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporatioas reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manufacturing— Contd. All othermauufacturiiig industries	63	16	$123,450	?8,646	815, 840	S24, 486	47	$539 851
Total manufacturing.	924	421	9, 977, 033	852, 819	815, 975	1,668,794	503	10, 132, 971
	116 263 1,566 230 1,515 288 5,288	172 799 129 996 25	1,918,449 22, 304, 516 6,341,454 795,854 9,295,191 317,490	171, 359 2,167,325 485,507 65,066 699,773 28,792	80,549 56,443 279, 757 48,006 173,729 2,236	251,908 2,223,768 765,264 113,072 873, 502 31,028	47 91 767 101 519 32 288	565,323
Transportation and other
Trade	7,339,507 394,283 2,125,853 370,011 30
Public service— Profesional amusements, hotels, etc. . Finance, banking, insur- ance etc
Combinations — Predomi- nant industry not ascer-
Inactive concerns
Total	2,705	54, 450, 456	4, 781, 377	1, 614, 752	6, 3%, 129
		'

WASHINGTON.

Agriculture and related

industries

Mining and quarrjdng

Manufacturing:

Food products, liquors,

and tobacco

Textiles and textile

products

Leather and leather

products

Rubber and rubber

Lumber and wood products

Paper, pulp, and products

Printing and pubUshing Chemicals and allied

substances

Stone, clay, and glass

products"

Metal and metal

proaucts

AU other manufacturing industries

Total manufacturing

Construction

Transportation and other public utilities i

Trade

Public service — Profes- sional, amusements, ho- tels, etc

Finance, banking, insur- ance, etc

Combinations — Predomi- nant industry not ascer- tainable

Inactive concerns

Total.

573 2,204

76 1,473

259 1,076

1,669,652 141,641 22.699

919,945 1,584,379

36,921

524,541

421,432

175, 927

9, 317, 970 751,503

5,310,349 6,712,611

1,735,598 6,396,642

$193,069 120, 756

132,263

130,856 429,782

$82,490 48,384

172,868 4,480 2,

241, 760 163,435

37,403 3,134 4,265

127,568 103,908

$275, 559 169, 140

505,131 13,499 4,353

234,100 229,264

1,086

72,306

38,611

16,091

4,360,752

247 1,076

314 1,128

41

1,472

$4, 587, 580 3, 125, 100

8,352,094 270,759 30,490 297,125

7,804,890

237,604 143,336

366,591

120,885

2,563,444

627,727

20,814,945 721, 757

2,998,548 10, 844, 764

913,758 7,056,585

302,787 2,190

1 Data incomplete. (See text page 10. )

98

STATISTICS OF INCOME.

Table 10. — Corporation returns — Distribution by industrial groups, for States and

Territories — Continued.

WEST VIRGINIA.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Agriculture and related in-	91 1,134 133 27 6 4 115 9 60 40 129 72 34	16 404 82 15 3	$46,767 13,980,646 2,121,496 430,296 72,430	$2,333 1,112,163 176,411 40,398 6,346	$1,351 1,658,815 215,791 8,591 4,770	$3,681 2,771,008 392,202 48,989 11,116	75 730 51 12 3 4 65 3 13 24 61 49 21	$492,680
Mining and quarrying Manufacturing: Food products, liquors,	16,366,927 456 882
Textiles and textile products .
Leather and leather, products	1, 104, 786
Rubber and rubber	2,096,-325
Lumb'e'r'and wood	50 6 47 16 68 23 13	851,401 105,648 356,741 2,703,593 2,960,847 381,814 550,237	64,440 8,662 26,730 221,488 246,427 30,912 51,682	74,272 7,027 30,804 422,876 407,838 33,201 28,906	138,712 15,689 57,534 644,364 654,265 64, 113 80, 588
Paper, pulp, and	117,747
Pfmting and pubUshing Chemicals and allied substances	28,683 377,083
Stone, clay, and glass	1,741.678
Metal and metal	8,574,381
All other manul'actur- mg industries	861,992
Total manufacturing .	629	323	10,534,503	873,496	1,234,076	2,107,572	306	15,494,676
Construction	94 227 965 146 976 49 312	64 139 617 85 717 18	439,946 3,822,042 6,564,578 437,836 6,785,635 90,251	31,587 344,420 511,714 28,839 485,544 5,843	34,747 112,438 520,379 29,288 295,624 5,555	66,334 456,858 1,032,093 58,127 781,168 11,398	30 88 348 61 259 31 312	319,824
Transportation and other public utilities i	277, 958
Trade	3,411,435
Public service — Profes- sional, amusements, ho-	158,540
Finance, banking, insur-	877,358
Combtaations — Predomi- nant industry not ascer- tainable	407,957
Inactive concerns
Total	4,623	2,383	42,702,204	3,395,939	3,892,303	7,288,242	2,240	37,807,355

WISCONSIN.

Agriculture and related in-	269 190 1,209 205 108 18 310 91 241 101 95 667	103 51 686 100 50 6 133 41 165 43 56 214	$834,940 511,296 6,457,836 5,006,940 1,715,899 244,438 3,549,283 3,067,910 1,950,584 2,114,747 477,402 10,175,916	$66,133 41,684 489,083 405,323 149, 572 21,666 295, 916 292,630 145,704 181, 104 33,935 858,131	$60,302 30,540 986,778 825,191 99,343 17,343 380,266 125,806 281,527 220,55:5 51, 732 844,958	$126,435 72^224 1,475,861 1,230,514 248,915 39,009 676, 182 418,4:56 430,231 404,657 85,667 1,703,089	166 139 105 58 12 177 50 76 58 39 453	$1,335,897
Mining and quarrying Manufacturing: Food products, liquors.	648,112 9,601,760
Textilesand textile	2,394,693
Leather and leather	3,040,328
Rubber and rubber	2,276,693
Lumber and' wood	9,404,296
P apcr , pulp, and	3,061,357
Printing and publishing Chemicals and aUicd	281,008 2,344,805
Stone, clay, and glass	238,135
Metal and metal products	22,311,959

1 Data incomplete. (See text page 10.)

STATISTICS OF INCOME.

99

Table 10. — Corporation returns — Distribution by industrial groups, for States and Territories — Continued. WISCONSIN— Continued.

	Total num- ber of cor- pora- tions.	Corporations reporting net income.	Corporations reporting no net income.
Industrial groups.	Num- ber.	Net income.	Income tax.	War profits and excess profits tax.	Total tax.	Num- ber.	Deficit.
Manufacturing— Contd. All other manufactur- ing industries	370	142	$3,754,554	$307,259	$325, 045	$632,304	228	$4,517,501
Total manufacturing .	3,415	1,636	38,515,509	3,1&3,323	4,161,542	7,344,865	1,779	59,472,535
Construction .	263 775 2,706 539 2,826 82 1,077	162 526 1,395 298 1,806 32	928,637 3,258,709 9,311,336 1,376,375 16,139,458 506,046	61,539 271,685 685,927 92,954 1,265,545 33,886	71,313 97,982 590,909 119,479 192, 131 362	132, 852 369,667 1,276,836 212,433 1,457,676 34,248	101 249 1,311 241 1,020 50 1,077	839 339
Transportation and other	1,035,022 10,404,730 ► 815, 461 5,766,576 251,736
Trade
Public service — Profes- sional, amusements, ho- tels etc
Finance, banking, insur- ance, etc Combinations — Predomi- nant industry not ascer-
Inacfive concerns
Total	12,142	6,009	71,382,306	5,702,676	5,324,560	11,027,236	6,133	80,569.408

Agriculture and related in-	278	.	$96,237 635,416 38,092	$2,361 59,078 2,185	$126 14,904 1,212	$2,487 73,982 3,397	214 132 10	$3,074,017 4,025,610 80,461
Manufacturing: Food products, liquors, and tobacco	21	11
Textiles and textile
Leather and leather
Rubber and rubber goods
Lumber and wood prod- ucts	4	s	86,714	8,083	3,559	11,642	1	5,560
Paper, pulp, and prod-
Printing and publishing Chemical and allied	24 • 5 1 2	14 1 3	54,634 1,563 10,617	3,187	2,198	5,385	10 4 4 1 2	13,084
Stone, clay, and glass products	463		463	11 804
Metal and metal prod- ucts		4,094 7,492
All other manufacturing industries
Total manufacturing -	64	32 11 37 171 34 205 5	191,620	13,918	6,969 20,887	32	257,470
	15 71 333 62 316 9 341 1,663		877	197 1 074	4 34 162 28 111 4 341	15 951
Transportation and other pubUc utilities i	197,552 1,005,181 71,627 983,555 43,935	14,&39 71,504 2,602 66,443 3,205	12,063 54,484 836 28,914 2,158	26,902 125,988 3,438 95,357 5,363	225,803
Public service— Profes- sional, amusements, ho-	107,035 391,302
Flnance, banking, insur-
Combinations— Predomi- nant industry not ascer- tainable
Inactive concerns	' 10
Total	601	3,250,804	234,827	120,661	355,478	1,062	8,926,569

Data incomplete. (See text page 10.)

100

STATISTICS OF INCOME.

Table 11. — Corporation returns — distribution ly size of net income by industrial groups.

[Income returned for the calendar year ended Dec. 31, 1921.]

AGRICULTURE AND RELATED INDUSTRIES.

Income classes.	Num- ber.	Net income.	Income tax.	Warprofits and excess profits tax.	Total tax.	Average amount of tax.	Per cent of total tax^to net In- come.
Reporting net income: $0 to $2,000	1,881 576 276 3ai 49 27 7 1 5	1,455,108 1,869,099 1,916,400 7,312,563 3,364.942 3,756,560 2,324,404 ■ 18,719,116
	$74,277 132,474 640, 158 297,102 353,044 212,075 1,724,399	$4,301 42,768 438,472 276, 695 303, 878 130, 689 1,371,630	$78, 578 175,242 1,078,630 573,797 656.922 342, 764 3,096,029	$136 636 3,329 11,710 24,330 48,966 516,005
$5 000 to $10 000	q 14
$50,000 to $100,000 $100,000 to $250,000 $250,000 to $500,000 $500,000 to $1,000,000	17.05 17.49 14.74
$5,000,000 and over	^1
Total	3, 146 5, 578	40, 718, 192 3 88,562,898	3, 433, 529	2, 568, 433	6,001,962	n,908	2 14 74
Reporting no net income
	8,724	3 47, 844, 706	3,433,529	2,568,433	6,001,962

MINING AND QUARRYING.

Reporting net mcome: $0 to $2,000	2,161 660 404 646 185 195 53 31 28 2	$1,626,342 2,101,507 2,888,294 15,416,145 13,267,709 30,434,917 18,277,201 20,982,219 56,296,890 23,&42,699
$2,000 to $5,000	$82,727 196,311 1,303,964 1, 134, 251 2,612,005 1,548,2.54 1,814,366 4,927,798 2,184,916	$7,535 62,065 1,033,013 1,383,053 3.395,686 2, 147, 030 1,983,803 4,299,125 1, 852, 714	$90,262 258,376 2, .337, 577 2,517,304 6,007,691 3, 695, 284 3, 798, 169 9,226,923 4,037,630	$137 640 3,619 13,607 30,809 69, 722 122, 521 329, 533 2,018,815	4 30
$5,000 to $10,000	8.94
$10,000 to $50,000	15.16
$50,000 to $100,000 $100,000 to $250,000 $250,000 to $500,000 $500,000 to $1,000,000 $1,000,000 to $5,000.000.... $5, 000, 000 and over	18.97 19. 73 20.21 18.10 16.39 16.93
Total	4,365 13,295	185,133,923 3 414,488,951	15, 804, 592	16,164,624	31,969,216	2 7,324	2 17. 26
Reporting no net income ....
Grand total	17,660	3 229,355,028	15,804,592	16,164,624	?1, 969, 216

MANUFACTURING— EMBRACING ALL MANUFACTURES.

Reporting net income: $0 to $2,000
13, 58(1	$11, 714, 358
$2,000 to $5,000	7,093	22,715,886	$850,637	$79,611	$930,248	$131	4.10
$5 000 to $10 000	4,320 7,662	30 947 905	2 134,585	772, 492	2 907,077	673
$10,000 to $50,000	176,350,554	15,148,471	12,762,374	27,910,848	3,643	15.83
$50,000 to $100,000	1,919	134, 505, 872	11,920,430	13, 635, 095	25,555,525	13,317	19.00.
$100,000 to $250,000	1,404	218,642,156	19, 316, 319	24,361,422	43, 677, 741	31,110	19.98
$250,000 to $500,000	541	186, 855, 751	16,038,069	21,184,618	37, 222, 687	68, 803	19.92
$500,000 to $1,000,000 $1,000,000 to $5,000,000. . .	281	194,973,696	16, 824, 190	23, 792, 732	40,616,922	144, 544	20.83
20C	403,728.199	35. 293, 883	49, 824, 452	85,118,336	425, 592	21.08
$5,000,000 and over	30	397,351,231	33, 508, .'■>45	64, 322, 320	87, 830, 865	2,927,696	22.10
Total	37,030	1,777,785,608	151,035,132	200,735,117	351,770,249	2 9, 500	2 19. 79
Reporting no net income	42,718	3 1,898,831,377
Grand total	79, 748	3 121,045,769	151,035,132	200,735,117	351,770,249

' Classes grouped to conceal net income and identity of taxpayers. '■ Average for returns reporting net income of $2, 000 and over. ' Deficit.

STATISTICS OF INCOME.

101

Table 11. — Corporation returns — distribution by size of net income by industrial groups — Continued.

MANUFACTURING— FOOD PRODUCTS, LIQUORS, AND TOBACCO.

Income classes.	Num- ber.	Net income.	Income tax.	Warprofits and excess profits tax.	Total tax.	Average amount of tax.	Per cent of total tax to net in- come.
Reporting net income: $0 to $2,000	2,943 1,342 815 1,418 331 203 71 45 32	$2,456,003 4, .326, 136 5,847,514 32,765,385 23,261,799 30,929,350 24,914,144 32, 862, 303 69,364,928 92,448,711
$2,000 to $5,000	$164,043 403,830 2,788,973 1,994,632 2,651,957 2.046,843 2, 799, 695 5,696,975 8, 254, 485	$18, 110 161, 800 2,952,757 2,936,785 4, 167, 530 3,384,220 4,951,214 11,052,798 9,239,657	$182, 153 565,630 5,741,730 4,931,417 6,819,487 5,431,063 7,750,909 16,759,773 17, 494, 142	$136 694 4,049 33' 594 76,494 172, 242 523, 743 2,499,163	4 21
$5 000 to $10 000	9.67
$10,000 to $.50,000
$50,000 to $100,000 $100,000 to $250,000 $250,000 to $500,000 $500,000 to $1,000,000 $1,000,000 to $5,000,000... $5,000,000 and over	21. 20 22.05 21.80 23.59 24.16 18.92
Total	7,207 6, 570	319,176,273 3 309,161,987	26,801,433	38,874,871	65,676,304	2 9, 113
	13,777	10,014,286	26,801,433	38,874,871	65,676,304

MANUFACTURING— TEXTILES AND TEXTILE PRODUCTS.

Reporting net income: $0 to $2,000	1.764 1,020 563 1,050 353 300 136 76 48 2	$1,631,333 3,218,263 4,019,954 25, 114, 179 24,617,130 46,440,523 47,561,680 51,244,413 97,007,993 26, 500, 615
$2 000 to $5 000	$119,117 277,234 2, 165, 725 2,246,841 4,ni,795 3,989,639 4,526,078 8,320,137 1,886,165	$10,337 103,665 1,547,701 2,163,069 4, 814, 854 5,814,058 5,522,333 12, 552, 447 7,044,875	$129,454 380,899 3,713,426 4,409,910 8, 926, 649 9,803,697 10,048,411 20,872,584 8,9.31,040	$127 677 3,537 12, 492 29, 755 72,086 132, 216 434, 845 4,465,520	4.02
$5,000 to $10,000
	14.78 17.91 19.22 20.61 19.61 21. .52 33.70
$50,000 to $100,000 $100,000 to $250, 000 $250,000 to $500,000 $500,000 to $1,000,000.... $1,000,000 to $5,000,000... $5,000,000 and over
Total	5,312 5,560	327,356,083 3 189,439,330	27,642,731	39, 573, 339	67,216,070	2 12,654	2 20. 53
Grand total	10,872	137,916,753	27,642,731	39,573,339	67,216,070

MANUFACTURING— LEATHER AND LEATHER PRODUCTS.

Reporting net income: $0 to $2,000	302 182 106 218 76 58 14 17 17 11	$262,444 587,291 752,384 5,001,277 5,108,534 9,047,030 4, 745, 251 11,659,103 } 19,901,322
$2,000 to $5,000 .	$23,441 50,848 425, 491 442,678 787, 862 396, 097 966, 779 1,765,629	$2,053 17,263 349,891 536,966 1, 136, 252 755, 477 1,806,230 2,351,890	$25,494 68, 111 775,382 979,644 1,924,114 1,1.51,574 2, 773, 009 4,117,519	$140 643 3,557 33' 174 82,255 163,118 514,690	4.34 9.05 15. .50 19.17 21.27 24.27 23.78 20.69
$5 000 to $10 000
$10,000 to $50,000
$50,000 to $100,000 $100,000 to $250, COO $250,000 to $500,000 $500,000 to $1,000,000 $1,000,000 to $5,000,000... $5,000,000 and over
Total	981 1,203 2,184	57,064,636 8 105, 909, 355	4, 858, 825	6,956,022	11,814,847	2 12,044	2 20. 70
Reporting no net income
Grand total	3 48,844,719	4,858,825	6,956,022	11,814,847

Classes^grouped to conceal net income and identity of taxpayers.

102

STATISTICS OF INCOME.

Table 11. — Corporation returns — distribution hy size of net income groups — Continued.

MANUFACURING— RUBBER AND RUBBER GOODS.

industrial

Income classes.	Num- ber.	Net income.	Income tax.	Warprofits and excess profits tax.	Total tax.	Average amoimt of tax.	Per cent of total tax to net in- come.
■Reporting net income:	64 41 17 46 25	$54,115 139,577 125,221 1,108,662 2,548,526
$2,000 to $5,000	$6,965 9,056 99; 257 224,483	$434 953 67,770 218, 165	$7,399 10,009 167,027 442,648	$180 3,631 17,706	5.30
	7.99
■$10 000 to $50 000	15.07
$50'000 to $106,006	17.37
$250^000 to $500^000	3	1,125,572	108,248	80, 137	188,385	62,795	16.74
$1 000 000 to $5 000 000
	196 445	5,101,673 3 101,561,735	448,009	367,459	815,468	2 4, 161	2 15 98
-Reporting no net income
Grand total	641	3 96,460,062	448,009	367,459	815,468

MANUFACTURING— LUMBER AND WOOD PRODUCTS.

-Reporting net income:	815 603 375 861 186 111 24 18 11	$760,974 1,973,099 2,728,451 20,045,816 12,481,233 17,192,850 8,018,344 1 7,310,284
	S74, 624 191,089 1,747,617 1,110,191 1,567,340 727,545 642,807	$4, 750 53,018 1,205,001 1,056,643 1,337,475 598, 785 930, 188	$79,374 244,107 2,952,618 2, 166, 834 2,904,815 1,326,330 1,572,995	$132 651 3,429 11,650 26, 170 55,264 174,777	4.02
$5 000 to $10 000	8.95
	14.73
850,000 to $100,000 $100,000 to $250,000 1250,000 to $500,000 $500,000 to $1,000,000 $1,000,000 to $5,000,000. . .	17.36 16.90 16.54 21.52
Total	2,984 3,749	70,511,051 3 120,219,887	6,061,213	6,185,860	11,247,073	« 3, 769	2 15.95
Reporting no net income
	6,733	3 49,708,836	6,061,213	5,185,860	11,247,073

MANUFACTURING— PAPER, PULP, AND PRODUCTS.

Reporting net income:	148 135 83 221 54 56 17 11 5	$139, 156 429,396 591, 335 5,076,857 3, 977, 165 8,874,747 6, 095, 705 7,510,456 12,187,020
$2,000 to $5,000	$15, 104 37,833 439, 534 342, 380 817, 705 557,607 639, 152 1,089,541	$131 10,617 301, 286 376,825 704,944 413, 268 989, 918 848, 217	$15, 235 48,450 740, 820 719, 205 1,522,649 970, 875 1,629,070 1,937,758	$113 584 3,352 13,319 27,190 57, 110 148, 097 3S7, 552	3.55
$5 000 to $10 000 .	8.19
$10 000 to $50 000	14.59
$50^000 to $106,006 $100,000 to $250,000 $250,000 to $500,000 $500,000 to $1,000,000 $1,000,000 to $5,000,000 . . .	18.08 17.16 16.93 21.69 15.90
Total	730 946	44,881,837 3 49,178,592	3,938,856	3,645,206	7,584,062	2 10,389	2 16.90
Reporting no net income
	1,676	3 4,296,755	3,938,856	3,645,206	7,584,062

1 Classes grouped to conceal net income and identity of taxpayers. * Average for returns reporting net income of $2,000 and over. » Deficit.

STATISTICS OF INCOME.

103

Table 11. — Corporation returns — distribution by size of net income by industrial groups — Continued .

MANUFACTURING— PRINTING AND PUBLISHING.

Income classes.	Num- ber.	Net income.	Income tax.	Warprofits and excess profits tax.	Total tax.	Average amount of tax.	Per' cent of total tax to net in- come.
Reporting net income: $0 to $2,000	2,244 1,194 651 928 171 111 46 24 116 1 1	$1,968,461 3,763,066 4,647,378 20, 062, 396 12,066,716 17,220,311 15, 060, 682 15,903,332 1 33,464,248
$2 000 to $5,000	$135,954 321,351 1,673,938 1, 037, 515 1,438,016 1, 282, 355 1,334,814 2,697,887	$13,209 159,697 1,916,569 1,640,335 2,569,995 2, 126, 432 2,538,009 6, 297, 290	$149, 163 481,048 3, 590, 507 2,677,850 4,008,011 3,408,787 3,872,823 8, 995, 177	$125 739 3,869 15,660 36, 108 74, 104 161,368 529, 128	3 96
$5,000 to $10,000
$50,000 to $100,000 3100,000 to $250,000 3250,000 to $500,000 $500,000 to $1,000,000 $1,000,000 to $5,000,000 . . . $5,000,000 and over	22.19 23.27 22.63 24.35 26.87
Total Reporting no net income	5, 3S6 3,046	124, 156, 590 3 26,679,985	9,921,830	17, 261, 536	27,183,366	2 5,047	2 21.89
Grand total .	8,432	97,476,605	9,921,830	17,261,536	27,183,366

MANUFACTURING— CHEMICALS AND ALLIED SUBSTANCES.

Reporting net income: $0 to $2,000	1,029 396 247 501 126 108 42 23 25 5	$712,490 1,286,249 1,769,661 11,635,064 8,988,797 17,231,602 14,. 394, 165 16,008,389 48, 130, 020 38,060,852					•
$2 000 to $5 000	$49,774 120,201 1, 015, 187 777,897 1,520,290 1,189,592 1,355,632 4, 649, 760 3,632,456	$4,768 39,626 827, 645 987, 591 1, 964, 689 2, 157, 403 2, 297, 689 5,880,114 1,127,538	$54,542 159, 827 1,842,832 1,765,488 3, 484, 989 3, 346, 995 3,653,321 10, .529, 874 4, 759, 994	$138 647 3,678 14, 012 32, 268 79,690 158, 840 421, 195 951,999	4 24
$5^000 to $10,000
$10,000 to $50 000	15 84
$50,000 to $100,000 $100,000 to $250,000 82,50,000 to $500,000 $500,000 to $1,000,000 $1,000,000 to $.5,000,000. . . $5,000,000 and over	19.64 20.22 23.25 22.82 21.88 12.51
Total	2,502 3,422	1.58, 217, 289 3 132,881,065	14,310,789	15,287,073	29,597,862	2 11,830	2 18 71
Reporting no net income ....
Grand total	5,924	25,336,224	14,310,789	15,287,073	29,597,862
	1

MANUFACTURING— STONE, CLAY, AND GLASS PRODUCTS.

Reporting net income:

$0 to $2,000

$2,000 to $5,000

$5,000 to $10,000

$10,000 to $50,000

$50,000 to $100,000

$100,000 to $2.50,000

$250,000 to $.500,000

.$500,000 to $1,000,000.... $1,000,000 to $5,000,000. . $5,000,000 and over

Total

Reporting no net income. . .

Grand total

l'683

3,681

$650, 1, 279, 1, 885, 9,693, 7,662, 14,310, 8, 247, 7,336,

9,756,499 3, 259, 793

43,496,706

$50, 130, 312 842,436 678, 900

1, 213, 751 726, 551 654, 441

1, 718, 529

$4,082 34,619 741, 407 827, 210 , 939, 181 741, 702 562, 387

$55,052 164,931 1,583,843 1,506,110 3, 152, 932 1,468,253 1, 216, 828

2,883,679

$139

613

3,744

13,447

33,902

58, 730

121,683

360, 460

4.30 8.74 16.34 19.66 22.03 17.80 16.58

' Classes grouped to conceal net income and identity of taxpaxers.

2 Average for returns reporting net income of $2,000 and over.

3 Deficit.

104

STATISTICS OF INCOME.

Table 11. — Corporation returns — distribution hy size of net income hy industrial groups —

Continued.

MANUFACTURING— METAL AND METAL PRODUCTS.

Income classes.	Num- ber.	Net income.	Income tax.	Warprofits and excess profits tax.	Total tax.	Average mount Of tax.	Per cent of total tax to net in- come.
Reporting net income: $0 to $2,000 ... .	1,889 994 682 1,177 289 235 108 43 43 8	$1,625,238 3,202,299 4,897,829 27,203,469 20,091,860 37,312,791 36,983,049 30,299,359 93,274,678 182,476,288
$2,000 to $5,000	$119,405 337,815 2,341,375 1,825,376 3,286,949 3,255,429 2,579,026 8,272,817 14,542,977	$10,748 93 901 1,584,184 1,635,781 3,734,474 3,266,201 3,002,072 9,064,323 31,354,867	$130,153 431,716 3,925,559 3,461,157 7,021,423 6,521,630 5,581,098 17,337,140 45,897,844	$131 633 3,335 11,976 29,878 60,385 129,793 403, 189 5,737,231
$10 000 to $50 000	14 43
$50,000 to $100,000 $100,000 to $250,000 $250,000 to $500,000 $500,000 to $1,000,000 $1,000,000 to $5,000,000... $5,000,000 and over	17.22 18.81 17. 63 18.42 18.58 25.15
Total	5,468 10,068	437,366,860 3 666,001,897	36, 561, 169	53,746,551	90,307,720	2 16, 516
Reporting no net income
Grand total	15,536	3 228,635,037	36,561,169	53,746,551	90, 307, 720

ALL OTHER MANUFACTURING INDUSTRIES.

Reporting net income: $0to$2,000	1,721 789 512 819 196 129 55 24 16 5	$1,453,552 2,511,259 3,682,966 18,643 883 13,702,035 20,082,4&3 19,709,654 16,707,392 29,692,764 38,010,829
$2 000 to $5,000	$91,240 255,016 1,608,941 1,239,537 1,920,654 1, 758, 163 1, 473, 452 2,695,268 3, 432, 116	$10,989 97,333 1,268,163 1,255,725 1,992,018 1,846,935 1,571,762 2,440,932 3,337,605	$102,229 352,349 2, 877, 104 2,496,262 3,912,672 3,605,098 3,045,214 5 136,200 6,769,721	$130 688 3,513 12,731 30,331 65, 547 126, 884 321,013 1,353,944	4 07
$5,000 to $10,000	9.57
$10,000 to $50,000	15 43
$50,000 to $100,000 $100,000 to $250,000 $250,000 to $500,000 $500,000 to $1 ,000,000 $1,000,000 to $5,000,000... $5,000,000 and over	18.21 19.48 18.29 18.23 17.30 17.81
Total	4,266 6,026	164, 196, 817 8 171,537,751	14,474,387	13,821,462	28,295,849	2 6,633	2 17, 23
Reporting no net income
	10, 292	3 7,340,934	14,474,387	13,821,462	28,295,849

CONSTRUCTION.

Reporting net income: $0 to $2 000	2,568 1 660 786 848 102 47 21 2 7	$2,301,630 5,258 479 5, 488, 833 17,718,212 6,891,012 7, 188, 271 7,475,579 1,258,691 13; 754, 661
$2,000 to $5,000	$194, 855 368,306 1,425,213 570, 846 589,939 555, 969 105, 051 1,062,152	$25,324 243,923 2,215,870 1,108,492 1,123,415 1,163,023 200,010 2,642,498	$220, 179 612,229 3,641,083 1,679,338 1,713,354 1,718,992 305, 061 3,704,650	$133 779 4,294 16,464 36, 454 81,857 152,531 529,236	4.19
$5,000 to $10,000	11.15
$10,000 to $50,000	20.55
$50,000 to $100,000 $100,000 to $250,000 $250,000 to $500,000 $500,000 to $1,000,000 $1,000,000 to $5,000,000... $5 000 000 and over	24.37 23.84 22.99 24.24 26.93
Total	6,041 4,320	67,335,368 8 51,507,351	4,872,331	8, 722, 555	13, 594, 886	2 2,250	2 20. 19
Reporting not net income
Grand total	10,361	15,828,017	4,872,331	8, 722, 555	13, 594, 886

2 Average for returns reporting net income of $2,000 and over. » Deflcts.

STATISTICS OF INCOME.

105

Table 11. — Corporation returns — distribution by size of net income by industrial groups

Continued.

TRANSPORTATION AND OTHER PUBLIC UTILITIES.

Income classes.	Num- ber.	Net income.	Income tax.	Warprofits and excess profits tax.	Total tax.	Average amount of tax.	Per cent of total tax to net in- come.
Reporting net income: $0 to $2,000	6,931 1,921 940 1,222 273 222 139 63 96 24	$4,540,446 5, 999, 615 6,660,048 27,303,132 18,842,825 35, 587, 844 48,851,449 44,031,699 206,769,295 423,285,101
$2,000 to $5,000	$252,231 468,494 2, 404, 179 1,755,033 3,354,119 4,577,607 4,248,587 19,307,700 40,502,281	$17,272 122,395 1,287,685 1,012,615 1,700,019 1,451,980 1,319,484 7,139,295 10, 100, 889	S269, 503 590,889 3,691,864 2,767,648 5,054,138 6,029,487 5,568,071 26,446,995 50, 603, 170	$140 629 3,021 10, 138 22,766 43,378 88,382 275, 490 2,108,465	4 49
S5 000 to $10,000	8 87
$10,000 to $50,000
$50,000 to $100,000 $100,000 to $250,000 $250,000 to $500,000 $500,000 to $1 ,000,000 $1,000,000 to $5,000,000... $5,000,000 and over	14.69 14.20 12.34 12.65 12.79 11.95
Total	11,831 7,274	821,871,454 3 323,368 793	76,870,131	24,151,634	101,021,765	2 8,539	2 19 29
Reporting no net income
Grand total	19, 105	498,502,661	76,870,131	24,151,634	101,021,765

Reporting net income: $0 to $2,000	19,515 10,723 5,123 5,818 853 504 145 76 47 5	$17,610,019 34,086,700 35, 885, 495 122,485,925 59,637,908 75,481,472 49,389,137 49, 967, 239 81,671,950 45, 729, 452
$2,000 to $5,000	$1,306,851 2,477,998 10,573,416 5,308,321 6, 656, 361 4', 393; 838 7,115,583 4,060,426	$14r,4i7 917, 6:3 8,585,210 6, 149, 330 8,587,274 4,923,000 5,225,145 10, 582, 0.4 5, 346, 173	$1,454,268 3, 395, 021 19, 158, 626 11,457,651 15, -243, 635 9, 309, 425 9, 618, 983 17, C97, 607 9, 406, 699	$136 663 3,293 13, 432 30, 245 64,203 126, 566 376, 545 1, 881, 340
$5 000 to $10,000..	9 46
$10 000 to $50 000	15 64
$50'000 to $100,000 ■$100,000 to $250 ,000 $250,000 to $500,000 $500,000 to $1,000,000 $1,000,000 to $5,000,000... $5,000,000 and over	19.21 20.20 18.85 19.25 21.67 20.57
	42,809 45, 370	571,945,297 3 626,828,343	46, 279, 219	60, 463, 296	96,742,515	2 2, 260
Grand total	88, 179	3 54, 883, 046	46, 279, 219	50,463,296	96,742,515

PUBLIC SERVICE— PROFESSIONAL, AMUSEMENTS, HOTELS, ETC.

Reporting net income: $0 to $2,000	3,172 4,770 1,094 1, 305 204 98 36 8 7	$1, 169, 418 10,408,982 7,761,033 27,007,174 14,030,291 15,020,758 12, 599, 780 6,431,498 10, 443, 620
$2,000 to $5,000...	$274, 983 536, 781 2,228,626 1,222,910 1,303,048 1,086,257 496, 351 867, 817	$34,914 303, 216 2, 682, 442 1,909,906 1, 914, 350 1,591,660 1, 164, 978 1, 650, 869	$309, 897 839, 997 4,911,068 3, 132, 816 3,217,398 2,677,917 1, 661, 329 2,518,676	$65 768 3,763 15,356 32,831 74,386 207,666 359, 811	2 9S
$5,000 to $10,000
$10,000 to $50,000...	18.18
$50,000 to $100,000 $100, 000 to $250,000 $250,000 to $500,000 $500,000 to $1,000,000 $1,000,000 to $5,000,000. . .	22.33 21.42 21.25 25.83 24.12
Total	10,694 8,409	104,872,554 3 45, 939, 035	8,016,773	11,252,325	19, 269, 098	2 1,802	2 18 37
Reporting no net income. . .
Grand total	19, 103	58,933,519	8, 016, 773	11,252,325	19, 269, 098

2 Average for returns reporting net income of $2,000 and over. 8 Deficit.

106

STATISTICS OF mCOME.

Table 11. — Corporation returns — distribution by size of net income by industrial groups —

Continued.

FINANCE, BANKING, INSURANCE, ETC.

COMBINATIONS, PREDOMINANT INDUSTRY NOT ASCERTAINABLE.

Income classes.	Nirni- ber.	Net income.	Xno&iae itas.	Warprofits and excess profits tax.	Total tax.	Average amount of tax.	Per cent of total tax to net in- come.
Reporting net income: $0 to $2,000	24, 963 12, 783 7,092 7,370 976 593 181 86 70 8	$20,961,801 40,921,822 49,947,795 150,871,972 67,299,666 89,546,646 61,454,529 57,222,958 135,015,835 66,053,781
$2 000 to $5 000	$1,467,396 3,255,995 12,131,884 5,729,767 7,562,197 5,130,248 4,656,869 11,094,766 6,027,286	$69, 639 469, 654 4,042,257 2,434,554 3,341,102 2,539,492 1,623,280 3,851,995 843, 261	$1,537,035 3,725,649 16, 174, 141 8,164,321 10,903,299 7,669,740 6, 280, 149 14,946,711 6, 870, 547	$120 525 2,195 8,365 18,387 42,374 73, 025 213,524 858, 818	3 7&-
$5,000 to $10,000	7.46-
$10,000 to $50 000	10 72
$50,000 to $100,000 $100,000 to $250,000 $250,000 to $500,000 $500,000 to $1,000,000 $1,000 jOOO to $5,000,000... 85,000,000 and over	12.13 12.18 12. 48 10.97 11.07 10.40
Total	54,122 28,736	739,296,805 3 363,165,913	57,056,408	19, 215, 184	76,271,592	2 1,409	2 10 32
	82,858	376, 130, 892	57,056,408	19,215,184	76,271,592

Reporting net income: $0toS2,000 ...	680 216 99 132 34 18 13 3 6	$516, 459 687, 315 672, 262 3,007,814 2,602,174 2,717,815 4,486,043 2,037,378 10,361,352
$2,000 to $5,000	$25, 934 45, 548 260,949 237, 669 246,058 395, 409 194,744 1, 669, 195	$1,684 11,586 162,780 152, 009 215, 012 337, 153 81,018 897,401	$27, 618 57, 134 423,729 389, 678 461,070 732, 562 275, 762 2, 566, 596	$128 577 3,210 11,461 25, 615 56,351 91,921 427, 766
$5,000 to $10,000 .	8 50
$10,000 to $50,000
$50,000 to $100,000 $100,000 to $250,000 $250,000 to $500,000 $500,000 to $1,000,000 $1,000,000 to $5,000,000... $5,000,000 and over	14.97 16.96 16.33 13.54 24.77
Total	1,201 1,678	27,088,612 3 65,509,712	3,075,506	1,858,643	4,934,149	2 4, 108	2 18. 21
Reporting no net income ....
Grand total	2,879	3 38,421,100	3,075,506	1,858,643	4, 934, 149

INACTIVE CONCERNS.

Reporting net income: $0 to $2,000
$2,000 to $5,000 ..
$5,000 to $10,000
$10,000 to $50,000...
$50,000 to $100,000
$100,000 to $250,000...
$250,000 to $500,000
$500,000 to $1,000,000.
$1,000,000 to $5,000,000. . .
$5,000,000 and over...
Total..
Reporting no net income	27,780	3 $16, 761
Grand total	27, 780	3 16, 761

2 Average for returns reporting net income of $2,000 and ovep..

3 Deficit.

STATISTICS OF INCOME.

107

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STATISTICS

!S2Sg§

Sr::s?s§§

^^ CO CO CO 05 03

OClM 1^'

CO X 00 O <M

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OF IISrCOME,

00 lO O ^ 1>- <N O to r-4 Oi CD CO

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t^ t^ (M 1.-3 CO CO

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o oc' dS 00 G*: ! o-et^ lO r- lo c

DOt^CD »0

115

116

STATISTICS OF INCOME.

u "^ "^ g .B X3 5

^§&

Jgf^l

i.g d.

2;^;

2"sVs¥?

) »0 05 »o t

r-1 GOr^iOC

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se^iOcOCOM

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SSSS

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^ iX O CO CM o

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lO CM OCO f^ -^

t-i CM lO d CO 5

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— Tcm-cm"— Tco""-*"

COCOOCDCOCO ^^32SCMM

r-< d CM t^ C

m CMOJif

STflcDCMCM

scOc4i-i

)t-0.-i O CO 5 CO iC coco 1—1

lO 00-^ CS <M O OS GO rJ^cO 00 lO

^ oor^coci -^ c/TcsTcc'co'^ijrrr^*'

CO O CVH> 00 t-^

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o"oo'r-*"co'^cD' cd" co~cm'~o~co'~io~cd''

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05-. CMio tPO CO t^I> IC"^C0

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■^ ■^ lO lO lO -^

SSS9^S

$139, 221, 231 139,466,814 169,754,770 193,049,765 471, 267, 898 901,975,895
$801,492,479 1,303,348,173 1,920,890,266 2,112,305,354 5,825,586,112 8, 332, 230, 896
$662, 271, 248 1,163,881,359 1,751,135,496 l' 919, 255, 589 5,354,318,214 7,430,255,001
S	SS^JS^
??	js^fsss
16,855 16, 264 19, 775 18,024 25, 140 30, 222
$44,464,771 394, 470, 651 807,306,499 501,467,755 3.53,192,684 168,480,511
	pigs
$44,464,771 105,625,319 171, 758, 980 196,187,661 167,141,669 100,847,002
274, 661, 422 201,115,746 153 317 770 392,486,064 958,629,723 136,363,439
S^^^"-
iisgfel
§	§§§!§
i	ggiB§
i	S"22SS-
unUsU \
s	i§Sli
i	feiiii
a	2 2 2 CM 2
c^	S^SBSS
sssss^
27, 777 29,880 27, 760 30, 470 30, 349 27,374
i	^siii
^	^^^'S^
CJl Cft 05 OS Ol CJi

STATISTICS OF IITCOME.

117

IZSl

I> CD O C^ OTO -H IN CONOCO

o Ci ^ oC' "^U;^ TO 2 S o ° ^)

?g2^§S

SSSSS5S2

(NO.-H OiiO

O <N O O CO o

gSoi-lO Jo

OC' t^ oi Oi »0 — I CD t* t> t^ CO O

CC *X> CD O ^ S

•^ Ol CO to 1— I lO

c5s:2g2::

lO IC rj< -«< TP ^

(nS3co.-^5< S

O O 00 Tt< 00 rt<

isi^li

sIgSli

S3SS;fi?:s

isggge

iiiiii

s's^^sssf

19.83 18.09 19.45 19. iO 39.72 51.68

549 565 535 504 1,151 1,457

?f 210TOC

COOCCtDr-l

§s§§^

^ O »0 O CD O 5 0i 0>00 O

TO CdSS5<S OdNOTOTTt^ NTOtO^TO*

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o'cd'^co'^cTo^io'

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1 ilPM 1
$6, 126 7,334 11,974 21,337 26,614 57 665
c	5liiS
siii^S
i-sSIl
$16,071,038 54,361,998 154,108,455 122,333,300 289,631,316 350,706,328
52.01 47.42 48.41 44.19 46.01 58.68
0;	liiii
toSooSto I
i	m^m
g"2rs"°°"<^"'^''
	■imm
p	i§gSI
1	issii
s	-TO-(NTO~Tir.-r
i	i^lil
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w ^	s??5g^
s	sgiii
i 5	fill
i 1	¥sii¥
c I	iiiii
s	sg^gs?
'^	gSSS^i
5	Ssiii
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7,150 7,364 6,321 5,904 5, .564 5,569
0	SroSojoj

118

STATISTICS OF INCOME.

►5 S o o §

o 0+3

'Sir-s-

1 1 fe e- j

cocooococ

10 01 CM 10 00 i-H

ss

$357,644 1,633,655 2, 501, 848 3, 148, 273 2,941,646 1,302,255

?, 732, 510 1,385,889 t, 694, 323 i, 138, 408 ), 521, 816 r, 030, 724

r~ 00 00 <N to ,-1

OOt^OIN t^ CO

HOOOOcDO

S^OCCiO-

CDt^OOOsC

00^ 00 00 C^ 00

LOcooccr-o cTco^cd'oo'io^ od"

t^ too 10 O CI C-I ■<*< 10 CD ^ »0

> CD OJ iC O t

S?SS§B5

CD o ira tt CO .-^

COMCOMCO'O

I ^00 00^

sss?

?5S§

■«* 05 CO c^ 00 c

orto'~co~<M'~-r-

<M t^ t~ O 00 O

oocrSooc

0000 CO 00 05

iiiSsI 1
s	iisll
^	^2'-''^55
i	isiii
i	iig¥^^
s	^"g'g^^g
a	S^sSs
iiii'li 1
^	S???g|S
K	SS5SE?
^	^^^^^
iilSii
igiSil
i¥iii¥
s	J^mSS
	ISsii
p-J--'
$1,395,766 3,502,006 5, 271, 018 8,411,324 4, 558, 489 3, 793, 329
gs^iig 1
g	siSii
sss^s^
iigiil
i	giisg
$167 505 579 715 589
i	iiSgg
1	ag§HI
$238 681 658 827 645 482
^8?5?S^3 1
£	gssss
gliBSi
■g	SSHs
"
sssssi

STATISTICS OF INCOME.

119

g-^-^-N-VtC

$18,490,572 20,373,326 23, 127, 538 25, 159, 870 170,485,566 173, 083, 251

812,051,591 18,702,507 21,312,815 22,766,500 156, 152, 264 155,186,311

38.95 32.20 28.28 29.91 42.72 58.32

1,525 1,316 1,005 1,047 1,655 2,193

$445,222 9, 069, 122 26, .302, 736 17,751,128 15,680,744 1,917,328

9,469 3, 299 9,380 5, .3.54 S,912

222 653 437 748 3qn	s
iigsg	g
	^
ii§ii	^
512 ,561 ,292 ,423 349	1

i 5< SS-* (

61.05 67.80 71.72 70.09 57.28 41.68

2,390 . 2, 771 2,549 2,454 2, 219 i;567

3,915 4,087 3,554 3,501 3,874 3,760

iiiiii

SSi^?

»C Tt^ lO O t^ CO CD O ir5 T-i CD O

CO CM 1.0 rH O CO

5i 00 O t^ 5 CTi gt-OMO CO

socoe^t^o 3 CD ^- oi 00 c^

;gsc

lO CO o »o

'c<r,-r,-r

'ot-i loS

ScMcocoioco

»0 ■.* CO »0 05 Iv

i3:S5S!?

cocoior~cocD

SS§S5S5

^§	s^^$
ss	SSS5;
^s	sisi
	i^ig
of cm"cm CM N csi'
CO t>^ 00 o> d i-i'

imuii
£	-oo-oco^o
m^sM
g	§igll
£	Sf2S22
629,696 948, 862 430, 383 487, 625 074, 748 488, 347
E	E^gfeSg
g	??SSc5g
^	ssss^;^
i	riiin
	^^_^CM
$949, 638 12,841,971 19, 108, 846 16,654,261 11,682,935 5, 127, 723
	, ,548, 714 , 054, 430 , 525, 049 ,7.51,110 , 718, 504

= en .o ?i « c

$48, 737, 212 68, 770, 977 53, 465, 096 69, 106, 207 52,402,287 30, 607, 384

$182,011,707 680, 463, 314 617, 027, 6.54 706,648,089 708, 322, 601 471, 907, 046

.$230,748,919 749, 234, 291 670, 492, 750 775, 754, 296 760, 724, 888 502, 514, 430

63.40 75. 63 71.29 70.42 58.79 51.08

2,961 3,565 2,984 3,093 2,788 2,428

4.670 4,714 4^392 4,742 4,753

iiiiii'

IrH rt lOlOO

CO COCCO^ 00

CM CM OJ C lO CO

CDC ^ tv «0 C 41; rf -H C-1 ■* OS

CO (M CM CO CO-

OOCf t-CO^

(n'cm'~(M-|N-~co'''<j<''

1 o o o^ c »o

CO « 00 C>1 CM C

I .M to coo CO ) CO CO C *0 05 ) 00 -t< »0 CO 00

a>05C,-H O

t^ t-; C 06 C -h'

C^l t-^ CO I':! 00 CO 00 OS t^ 05 ,-H t^

0>09 05 OS OS OS

120

STATISTICS OF INCOME.

i i 3 » S

^§i

fe « i« a -^^ -g -g

fL, d o § fe g^

"3 fl o 4 oife &H d^

HU-i

^oiSi

coco CO O C^ I.

lO lO 05 I> >-t li

cococooi-^C

lO -^ lO -^ lO C;

O CO "^ lO <N OS rH CO^CilOO

T-Ti^T ccTco" c^'^T-T

gSgs^J

:^o^$

D OC^ coo

<N «D -^ CO CO O

,— ( lO «0 OS (M O i-t OS CO 00 CO 05

^Tio'o'oo'' irT^*^

COt^ O "^ lO OS

(MCOCOr^ OCC

SSJgS

sss

co^co^c^'c^'

COf^OCOSO— I

C^ lO — I OS CO S

IM So t^ lO 00 O

■ ^ cococo^

I CI (M .-^ IM C

CO ooooo t^ c^ 00 O CO t^ ooo

s?3^s;s?

$180 618, 655 950 527
%m	?ii^
siSlis

§2^23;:^'

Jt^I^COOO

3 O OS CO COCO s t-- <M .-I 00 CO

:g?5^?

CO C^ t>* l> CO lO

00	Si^^i
g
gilSil 1
g i
g i	mil
g	s^ssii
g	KSSSS
-^	ts^iss^
n^^m^ 1
	M^-^ -h'<n <N'
^i§^i§ 1
i	SSS55%
^	2SS2-
	siigg
isiis
IMrf T»<0^
$1,709,418 6,911,488 9,493,967 10,654,033 7,858,928 4,781,377
$93,482,931 136, 977, 815 107, 670, 674 128, 641, 705 96,353,038 54, 450, 456
f	isSg^ 1
$301,007 635, 029 838, 042 877, 639 955,911 502, 198
$394,490,076 772, 007, 180 945, 712, 725 1, 006, 281, 371 1,052,264,799 556, 648, 697
^	SSiggS
?	ss^ss
§	S^j^-hS
CO CO CO CO CO <N
isiiig
lOCDOiOiOiO
o	ss|i|

STATISTICS OF IXCOME.

121

$86,610,429 100,692,358 148,632,034 151,306,844 348,369,278 488,956,466

$65,869,379 87, 782, 440 129,409,422 1.34, ,52.5, 116 309, 880, 108 437,588,452

58. 91 45. 35 52. 96 47. 63 52. 89 63. 51

5,837 4,101 4,918 4,315 5,076 6,161

ii^SIH

	$10, 074, 808 18,465,981 17,198,354 9,5.33,868 1,780,207
1	068,514 403, 332 967,780 785,939 580, 545
s	Tt.u;cDOCM
	300, .592 7.51,208 005, 295 194,723 231,688
i	Sggg^
!	, 828, 902 , 236, 834 ,526,662 , 657, 774 , 170, 785

OS CO O CO lO c

g§iSil

ssssj

«D t^ COOS C

?S2Sg8g

IM T- CD C 3-. I

?55§?5^Si

?5S2??gS

i o S OOO il< >-^ -^ OCIOOO

>co cococo^

;§§§5

o t^ o> o> O C^)

5(M CO"CO

J5*?fd~?5"

rt ■* r-4COOCO

CD ^":D'"-r"-f~(M''

S? O CDcSSS;

in CO o; ^ Q 00

CO^COC^O — I

iSiiSo

^ lO a: CO OS ^

60.90 65. 98 68.49 61.14 64. 10 51.55

2, 668 3,008 2,410 2, 448 2,867 2,383

4, 381 4, 559 3, .51 9 4, 004 4, 473 4,623

O oi cs 1— :o >o

Isjiss

< oo OS cr <M r^

CO -t- O) OS CO c

: Ss c-i 3 X 53

o «1M oo

I ibiMC

o "^ S ft S^' -

CC C-j ■M t^ c-i c

IC CDCOCD CO^

CO r^ CO CO CO o

OS OS OS OS OS OS

J^OOS

4"co"'cs~oo'"

OSCOCDCOUOC

CO r-; Lo — 00 CO

■^ CO lO L" O CO

soosco^

liisi

^<M 00

; S 5o?5

" 35 coco5

c5 t^ to t^ tC ^

CO I-- OS CO — . ■<*<

Willis

rf _j_ ..HiMcq

122

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETTJIINS— DISTRIBUTION BY INCOME

CLASSES.

[Income returned for the calendar year ended Dec. 31, 1921.] ALABAMA.

Income class.	Number of re- turns.	Net income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
Personal ex- emption.	Divi- dends.	tax.
Under $1,000 1	1,523 35 10^018 13,597 3,209 1,956 2,948 195 1,494 773 476 326 235 165 114 99 79 69 45 149 76 37 34 22 5 11 5 4 3 7 2	$954,766 19,114 8,037,229 14,805,395 32,478,460 7,957,431 6,449,589 10,143,700 838,369 6,676,248 4,241,488 3,071,497 2,436,490 1,978,490 1,565,717 1,190,001 1,133,947 988,451 932,020 650,330 2,553,875 1,675,941 997,021 1,167,648 984,983 263,554 711,316 370,015 337,710 288,819 842,775 366,387	$2,428,600 16, 200 13,664,200 10, 172, 800 43, 182, 100 5,128,700 7,282,500 7,439,500 820,600 4,185,100 1,832,800 1,149,400 818, 100 561,300 393, 100 266,000 210, 400 180, 100 167, 200 95,200 353,700 178,000 77,400 77,400 50,000 8,000 25,000 12,600 7,200 7,400 13,200 7,200	$35,354 753 122,313 41,273 176,596 81,611 243,206 135,195 151,955 164,128 358,259 326,104 257,361 240,739 288,507 229,178 227,976 180,396 149,389 143,239 626,174 450, 151 318, 156 404,688 377,181 11,725 245,619 187,351 149,178 149,620 341,013 2,200
Under $1,000...	$490		$490
$1,000 to $2,000 1
$1,000 to $2,000... .	183,923		183 925
$2,000 to $3,000 1
-$2,000 to $3,000	110,538		110,538
"$3,000 to $4,000 1
$3,000 to $4,000	101,752
$4,000 to $5,000 1
$4,000 to $5,000	92,414 84,251 68,633 65,869 61,188 50,977 41, 159 43,070 38,903 38,402 27,638 105,371 84,156 42,524 49,705 45,714 18,700 33,598 12 626 14,804 10,060 37,416 28,194
$5 000 to $6 000...	$3,787 9,080 12,791 14,664 15,562 14,523 16,685 16,904 18,075 14,064 73,424 68,982 52,523 83,587 95,873 30,867 110,921 62,941 66,272 65,218 238,812 136,1%	88 03S
$6,000 to $7,000	77' 713
$7 000 to $8 000..	78 660
$8,000 to $9'000	75', 852 66,539 55,682 59,755 55,807 56,477 41,702 178,795 153, 138 95,047 133,292 141,587 49,567 144,519 75,567 81,076 75 278 276,228 164,390
$9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25 ,000 $25,000 to $30,000 $30,000 to $10,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000... .
$250 000 to $300 000
$300^000 to $ioo'ooo... .
$400,000 to $500,000
$500,000 to $750,000
$750 000 to $1 000 000
$1,000,000 to $1,500,000. $1,500,000 to $2,000,000. $2,000,000 to $3,000,000. $3,000,000 to $4,000,000. $4,000,000 to $5,000,000.
					::::;:
					1
' Total	43,009	117,108,806	100,811,000	6,816,588	1,492,076	1,221,751 1 2.713.826

Under $1,000 1 . . .

Under $1,000

$1,000 to $2,000 ' . $1,000 to $2,000... $2,000 to $3,000 1 . $2,000 to $3,000... $3,000 to $4,000 1 . $3,000 to $4,000... S^4,000 to $5,000 ' . $4,000 to $5,000... $5,000 to $6,000... $6,000 to $7,000... $7,000 to $8,000... $8,000 to $9,000... .$9,000 to $10,000.. $10,000 to $11, 000. $11,000 to $12,000., $12,000 to $13,000. $13,000 to $14,000., $14,000 to $15,000., $15,000 to $20,000., .$20,000 to $25,000., $25,000 to $30,000., «30,000 to $40,000.,

74	$40, 548	$132, 000
20	8,521	4,000
964	1, 616, 894	2,679,800
3,530	5,336,234	3,588,300
8,584	20,543,211	26, 823, 100
1,570	3, 872, 271	2,284,100
927	3,056,966	3,362,300
1,327	4,541,686	2,987,400
64	277,567	292, 500
700	3, 149, 405	1,651,900
295	1,620,313	603, 500
139	891, 490	252, 800
80	596, 624	139, 800
48	404, 335	86, 500
46	436, 689	90, 800
15	158,385	22, 200
11	126, 454	26, 200
7	88 100	13, 400
16	215, 040	23,200
12	173, 742	16, 000
22	379, 515	28, 400
12	262, 768	17,800
6	164,717	8,600
5	172,850	6,600

$746 3,646 9,503 47,823 19, 619 120,796 80, 681 15, 129 85, 490 183,048 145, 473 69,524 70, 804 84, 479 45, 867 40,393

29. 735 112, 784

45, 985 192, 582 90,727

49. 736 92,387

58,786

56, 514 35, 189 23,108 19, 876 13, 250 14, 671 5,372 4,198 2,907 6,531 8,130 13, 209 10,817 7,517 6,760

$1, 468 2,537 3,101 3,001 4,361 1, 980 1,869 1,536 4,137 3,774

11,035

10, 669 8,921

12,604

Nontaxable. Specific exemptions exceed net income.

TABLE 13.

STATISTICS OF INCOME.

-PERSONAL RETTJBNS— DISTRIBUTION CLASSES — Continued.

123

BY INCOME

ARIZONA— Continued.

$40,000 to $50,000 ,

$50,000 to $eo,ooo ,

$60,000 to $70,000

$70,000 to $80,000 ,

$80,000 to $90,000 ,

$90,000 to $100,000

$100,000 to $150,000

.$150,000 to $200,000

$200,000 to $250,000

$250,000 to $300,000

$.300,000 to $400,000

$400,000 to $500,000

$500,000 to $750,000

$7.50,000 to $1,000,000... $1,000,000 to $1,.500,000 $1 ,.500,000 to $2,000,000 , $2,000,000 to $3,000,000 . $3,000,000 to $4,000,000 . $4,000,000 to $5,000,000 .

$5,000,000 and over

Classes grouped ^

Total.

Number of re- turns.

$175,872

Exemption from nor- mal tax.

Personal ex- emption.

$4,900

18,477 48,310,197 45,146,700 1,804,555 419,839

Divi- dends.

(2)

$167, J

Normal tax.

$128

$25,905

Total tax.

$26,033

ARKANSAS.

		$890, 499 36 855	$3,999,400	$145,500
TTnrfor Itl nflD	' 60	2,502	$1,379		$1,379
$1,000 to $2,0001	4,228	6,564*769	11,295,700	380,085
$1 000 to $2 000	6 409	9, 445, 382 26, 063, .560 5, 984, 269 4,212,601	6 431,400
$2^000 to $3;000 1	lO; 945 2,406 1,268	34 435 900	245, 994 54,971 253' 261
3,' 748^ 100 4, 617, 800	87, 411		87, 411
$3'000 to $4'000 1
2,451	8,431,246	6,00.5,000 476, 100	120, 650	92,362		92,362
$4',000 to $5,000 1	125	539, 617	101, 335
$4 000 to $5 000	1 666	7 445 607	4, .527, 800 1, 609, 800 884, 600 695, 600 376,000 309, 500	224,373	108,293		108, 293
$5'000 to $6'000	'679 377 294 176 127	3, 697' 461 2, 439, 394 2,203,032 1, 492, 408 1, 206, 490	320,910 263, 151 276, 963 233 896 149, 975	73,306 .56,0.56 59,253 47, .508 41,304	$3,070 7 333 11,6.36 11,327 12,022	76,376
$6^000 to $7,000	63,389
	70, 889
$8 000 to $9 000	58,835
$9;000 to $10,000	53,326
$10,000 to $11, 000	110	1, 147, 469	267,000	167, 968	40, 565	14,295	54,860
$11,000 to $12,000	75	864,101	181,700	208, 995	3.5,028	12,774	47, 802
$12,000 to $1.3,000	68	851, 268	151, 800	92, 478	38, 257	14,679	52, 936
$13,000 to $14,000		931, 824	153,900	207, 690	39, 214	18, 329	57, 543
$14,000 to $1.5,000	37	535,418	81, 300	112, 884	21,930	11,776	33, 706
$15,000 to $20,000	125	2, 150, 382	283,400	400 322	98,721	61,359	160,080
$20,000 to $25,000	60	1,351,841	131, 800	249, 572	71,141	56,839	127, 980
$25,000 to $30,000	38	1,028,512	93, 000	192, 754	53,284	54,978	108,268
$30,000 to $40,000	39	1,335,651	88 900	471, 635	61,327	95, 402	156,729
$40,000 to $50,000	21	911,658	44,500	172, 535	51, 399	85, 864	^f'^S
$50,000 to $60,000	4	216,620	9,600	46,078	12,731	25,891	38,622
$60,000 to $70,000	1	(^)	(^)	(2)	(2)	(2)	C")
$70,000 to $80,000	3	215,529	6,200		12,290	35,534	47, 824
$80,000 to $00., 000	3	247, 145	4,400	80; 461	11,494	47,235	58,729
$10 000 to $100 000
$100,000 to $150,000	1	(2)	(')	(2)	(2)	(2)	(2)
$200*000 to $250 000
$25o'o00 to $300000			.
$500000 to $7.50000
$75o'oOO to $1 000 000
$i;5O0;0OO to $2^000,000 .
$2,000,000 to $3,000,000.
$4*000 000 to $5 000 000
$5^000^000 and over
Classes grouped -		176, 295	3,400	3	13,153	39, 714	52, 867
Total	33,830	92,616,903	80,913,600	5,264,313	1, 246, 107	620,057	1,866,164

1 Nontaxable. Specific exemptions exceed net income.

' Classes grouped to conceal net income and identity of taxpayers.

124

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME

CLASSES — Continued.

CALIFORNIA.

Income class.	Number of re- turns.	Net Income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
Personal ex- emption.	Divi- dends.	tax.
Under $1,000 1	21,725	$10,077,235 307, 556 57,565,521 138,263,864 204,620,910 114,837,063 42,395,403 108,526,252 8,117,481 102,122,025 49,651,052 36, 921, 199 30,940,167 22,358,968 20,065,042 15,688,769 14,359,541 12, 466, 595 11,039,186 10, 130, 745 36,972,320 22,945,456 17,348,339 24, 160, 299 15, 153, 506 9, &38, 445 7,613,824 5,216,021 4,471,980 2, 552, 952 6, 790, 219 2,575,648 1,148,459	$39, 899, 900 1,200 91,095,600 92,803,000 247,480,500 67,431,600 44,638,000 73,393,200 5,542,000 59,237,400 20,438,100 12,486,400 9 438,700 5,789,100 4^577,200 3,230,000 2,682,800 2, 143, 700 1,767,200 1 478,400 4,517,400 2,145,500 1,284,600 1,479,200 653,200 379, 600 230,000 136,600 97,600 49,200 108,800 25,200 8,200 (2)	$8,557,744 86,099 2,751,229 662,672 3,663,734 1,442,107 3,833,606 1,745,088 6,350,236 2,442,512 5,167,611 4,797,649 4,260,638 3,916,203 3,398,177 3,338,154 2,633,087 2,518,403 2, 491, 857 2,434,629 9,457,912 6,400,480 5,811,051 8,564,608 5,812,410 3, 199, 813 3,575,222 2, 237, 059 2,070,058 1,033,825 3,359,474 1,757,091 700, 106 (2)
Under S1,000	543	$12,039		$12,039
81,000 to $2,000 1	36, 805 92 212 84, 725 46, 791 12,906 31,338 1,850 22,781 9,167 5,709 4,139 2,638 2, 113 1 496 1,250 818 2,142 1,029 636 705 341 181 117 70 56 15 5 1
§1,000 to 82,000	1,796,518		1, 7%, 518
$2,000 to $3,000 1
$2,000 to $3,000	1, 842, 911
$3,000 to $4,000 1
$3,000 to $4,000	1,336,328
$4,000 to $5,000 1
$4,000 to $5,000	1,622,088 1,015,869 877, 888 841,514 687,966 691,319 567,282 554,166 494,612 450,657 406, 538 1,614,923 1,038,270 765, 152 1,088,523 677,881 499, 988 306, 909 222; 527 186, 553 116,977 255, 754 &3, &39 42, 732
$5,000 to $6,000	$43,697 110, 455 163, 515 171,030 200, 297 193,977 211,136 213,447 215,818 222,275 1,075,361 950,007 929, 906 1,724,748 1, 467, 507 1, 194, 476 1, 126, 569 896, 122 877,520 566, 100 1,935,472 924, 714 476,625 (4
$6,000 to $7,000	' 988' 343
$7,000 to $8,000	1,005^029
$8,000 to $9,000
$9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $i2,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $300,000 to $400,000....	891,616 761,259 765,302 708,059 666, 475 628, 813 2,690,284 1 988 277 1,095,058 2,813,271 2,145,388 1,694,464 1,433,478 1,118,649 1,064 073 6,83,077 2,191,226 1,008,553 519,357 (-)
$409,000 to $500,000
$500,000 to $750,000 $750,000 to $1,000,000...	1	(=)	(-)	(')	(-)	C-)	C-)
$1,000,000 to $1,500,000 .
$1,500,000 to $2,000,000
$2,000,000 to $3,000,000. .
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000. .
$5,000,000 and over
		779,406	3,400	13,495	60, 491	389, 444	449, 935
Total..	386,082	1,168,021,448	796,672,500	120,484,039	20,158,214	16,280,218	36,438,432

,		COLORADO.
Under $1,0001.	6 856	$3,387,285 23,717 18,295,616	$12,248,200	$613, 277 947 204,062
Under $1,000	65 11, 962	$895		$895
81,000 to $2,000 1	31, 951, 300
$1,000 to $2 000	16, 100 16,385	22, 737, 059 39, 136, 167	16,150,800 49,514,500	41, 612 693,358	270, 947		270,947
$2,000 to $3,0001
$2,000 to $3,000	4,140	10, 518, 540	7, 138, 500	92,326	131, 095		131, 095
$3,000 to $4,0001	1,795	5, 973, 623	6,506,400	440, 806
$3,000 to $4, 000	5,125	17, 724, 425	13, 122, 800	201,018	186, 778		186, 778
$4,000 to $5,000 1	'282	1, 239, 149	1, 005, 200	456,385
$4,000 to $5,000..	2,997 1,087	13, 396, 729 5, 970, 628	8, 199, 200 2, 454, 700	442,320 733, 025	191, 993 119,898
$5,000 to $6,000	$5, 452	125, 350
$6,000 to $7,000..	747 467	4, 843, 486 3, 502, 176	1,703,300 1,058,300	791, 674 490, 930	106, 889 94, 210	14,698 18, 649	121, 587
$7,000 to $8,000	112, 859
$8,000 to $9,000	325	2, 754, 272	762,300	521, 085	78,534	20,831	99,365
$9,000 to 810,000	233	2,210,364	502, 400	422, 970	72, 896	21,964	94, 860
810,000 to 81 1,000	166	1, 742, 517	364,700	351,325	60,319	21, 540	81, 859
$U,000to$12,0(J0	137	1, 570, 742	292, 900	445, 382	54,539	22,955	77, 494
$12,000 to $13,000	107	1,331,746	237,300	292, 019	50,385	22,744	73, 129
$13,000 to $14,000	90	1, 218, 595	202, 000	327, 265	46, 864	23; 889	70,753
$14,000 to $15,000	60	866 069	135, 200	219, 130	31, 722	18, 970	50, 692
815,000 to $20,000	214	3, 634, 317	475, 200	1, 068, 795	143, 482	103, 106	246, 588
$20,000 to $25,000	137	3,059,542	283, 900	1,064,669	128, 299	127, 254	255, 553
$25,000 to $30,000	48	1,310,473	98, 200	441,377	54,918	70, 694	125, 612
$30,000 to $40,000	71	2, 466, 501	143,600	1, 093, 716	95,376	179, 786	275, 162

1 Nontaxable. Specific exemptions exceed net income.

2 Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION C LA S SE S — Continued . COLORADO— Continued.

125

BY INCOME

			Exemption	from nor-
	Number of re-	Net income.	maltax.	Normal tax.	Surtax.	Total
		tax.
	turns.		Personal ex-	Divi-
			emption.	dends.
810,000 to 850,000	33	$1, 449, 421	$64, 800	8894, 608	$43, 117	$138, 485	8181,602
$50,000 to $60,000	14	760,647	24, 600	366, 985	29, 197	92, 248	121, 445
$60,000 to $70,000	12	771, 906	17, 400	569, 848	19, 426	112, 922	132,348
$70,000 to $80,000	3	226,351	7,200	194,039	1,762	39, 401	41,163
$80,000 to $90,000	4	337, 775	9,200	62, 645	20, 617	66, 405	87, 022
890,000 to $100,000	2	188, 987	4,400	126,731	6,761	41, 847	48, 608
8100,000 to $150,000	8	982, 762	14, 800	1, 115, 597	18, 032	283, 115	301, 147
8150,000 to $200,000	2	342,319	2,000	384. 901	7,947	122, 719	130, 666
8200,000 to $250,000	1	(2)	(2)	C)	(']	V-]	(2)
8250,000 to $300,000	1	h	(2)	^')	(')	{')	C-)
$300 000 to $400 000.
$400,000 to $500,000
8750 000 to 81 000 000
$1 ,000,000 to $1 , 500,000. .
$1,500,000 to $2,000,000..
$2 000 000 to 83 000 000
83,000,000 to $4,000,000..
$4,000,000 to $5,000,000. .
$5,000,000 and over
		517,074	.2, 800	544,062	1,026	225,264	226, 290
Total	69, 676	174,490,980	154, 698, 100	15, 608, 889	2,067,924	1, 794, 938	3, 862, 862

CONNECTICUT.

Under $1,000 1	8,879 381 18,247 36,571 25,775 7; 746 3,532 6,766 984 4,849 2,301 1,512 1,000 727 540 461 364 280 247 193 722 375 230 248 130 71 49 25 22 11 19 7 3 2	$4,631,461 187, 520 27,484,990 51, 174, 234 61,460,320 19, 344, 189 11,773,522 23,336,419 4,326,775 21,736,907 12,504,218 9,805,808 7, 459, 793 6, 166, 503 5,106,317 4,845,057 4,185,046 3, 497, 768 3, 332, 196 2,797,906 12,446,412 8,351,915 6, 264, 507 8, 557, 130 5,789,859 3,925,420 3, 137, 876 1,845,558 1,866,384 1,032,674 2,261,472 1, 182, 542 675,719 522, 703	$15,696,400 400 44,707,300 36,621,000 77,655,500 12, 112, 300 12,189,400 16,466,100 3, 261, 200 12,651,800 5,004,600 3, 273, 100 2,131,400 1,511,800 1,111,400 930, 600 751, 000 558,800 475, 600 392,400 1,459,200 748, 200 439, 400 475,700 225, 200 133, 400 85,900 47,000 40,000 19,800 34, 100 12,600 3,800 5,200	$4,861,326 54, 561 1,668,485 331, 975 2, 725, 504 715, 753 1, 971, 252 958, 971 1,991,305 1, 384, 586 2,741,671 2,411,902 2,001,497 2,116,076 1,669,263 1,985,727 1,558,719 1,477,727 1, 596, 229 1, 202, 693 5,668,430 4, 433, 151 3,365,080 5,097,023 4, 121, 995 2,686,099 2, 215, 026 1, 140, 044 1,731,917 738,009 1,825,405 513,845 620, 166 619,698
Under $1,000	$5,332		$5, 332
$1,000 to $2,000 1
$1 000 to $2,000 . . .	568, 970		568 970
82,000 to $3,000 1
$2,000 to $3,000	259, 100		259 100
$3,000 to $4,000 1
$3,000 to $4,000	239,435		239,435
$4,000 to $5,000'
$4 000 to $5,000 .	310,893 212, 257 187, 598 163,369 146,919 137, 530 127,617 124, 577 93,246 98,863 86,292 391, 939 264, 252 188,872 252, 204 138, 731 114, 184 87, 969 47,690 51,646 21,897 50, 647 51,563 5,157 5,381		310 893
85 000 to $6 000	$10, 178 29, 709 39, 486 46,871 50,878 60, 164 61,781 59,929 65,234 60,923 365,302 344, 561 336, 262 618,339 562, 320 485, 504 456, 959 313, 187 368,681 227, 257 634, 654 420, 795 277,961 301, 980	222' 435
86',000 to $7^000
$7,000 to $8 000	202,855 193, 790 188,408 187, 781 186, 358 153, 175 164,097 147,215 757,241 608,813 525, 134 870, 543 701, 051 599,688 544, 928 360,877 420, 327 249,154 685,301 472,358 283, 118 307,361
$8 000 to $9 000
$9^000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to 814,000 $14,000 to $15,000 815,0u0tO$20,000 $20,000 to $25,000 $25,000 to $30,000 830,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 870,000 to $80,000 $80,000 to $90,000 $90,000 to 8 100,000 $100,000 to $150,000 $150,000 to $200,000 8200,000 to $250,000 $2.50,000 to $300,000 $300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
8750,000 to $1,000,000...
$1,000,000 to $1,500,000. .
$1,500,000 to $2,000,000..
$2,000,000 to $3,000,000..
$3,000,000 to $4,000,000. .
$4,000,000 to $5,000,000. .
$5,000,000 and over
Total	123,269	343,017,180	251,231,600	70, 201, 110	4,434,130	6, 198, 915

^ Nontaxable. Specific exemptions exceed net income. Classes grouped to conceal net income and identity of taxpayers.

60729°— 23 9

126

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION

CL A S SE S— Continued .

BY INCOME

		DELAWARE.
			E-xemption	from nor-
Income class.	Number of re-	Net income.	mal tax.	Normal tax.	Surtax.	Total
	turns.		Personal ex-	Divi-
			emption.	dends.
Under $1,000 1	858	$502,468 15,471 3,312,137 5, 861, 306	$1,356,300	$4,912,828 2,404 251, 581 56, 692
Under S1,000	27 2,163 4; 131	$517
$1,000 to $2,000 1	5, 468, 900 4, 189, 100
$1,000 to $2,000	66, 201		66, 201
$2,000 to $3,0001.. ..	4,451 1,084	10, 445, 698 2, 708, 651	13, 492, 900 1, 789, 000	376,943 64,180
$2,000 to $3,000	34,845		34,845
$3,000 to $4,0001	986	1,524,486 3, 426, 091	1,641,400 2,380,700 213, 600	325, 596 143, 688
$3,000 to $4,000	36, 807		36,807
$4,000 to $5,000 1	67	291, 495	344, 286			6
$4, 000 to $5, 000	374	2,550,944	1, 573, 100	144,321	33, 363		33,363
$5,000 to $6,000	293	1, 603, 431	655,900	293, 973	30, 713	$1, 3S2	32,095
$6,000 to $7,000	172	1, 106, 100	383, 200	259, 843	20,956	3,165	24 121
$7,000 to $8,000	112	835, 622	248, 900	252, 360	17, 798	4,385	22,183
$8,000 to $9,000	81	685, 403	170,800	244, 529	15,814	5,164	20 978
$9,000 to $10,000	69	656, 236	151,400	231, 807	17,947	6,566	24, 513
$10,000 to $11,000	42	438, 828	96,700	200, 581	11,960	5,399	17,359
$11,000 to $12,000	34	391, 960	74, 600	191, 434	12,273	5,794	18,067
$12,000 to $13,000	34	423, 684	68,300	328, 576	14, 951	7,243	22,194
$13,000 to $14,000	36	488, 434	64,300	237, 793	12,411		22,009
$14,000 to $15,000	12	173, 806	• 29,800	73,324	5,118	3 828	8,946
$15,000 to $20,000	81	1,402,628	195,000	1,007,101	39,815 17, 094	41, 132	80,947
$20,000 to $25,000	25	556, 337	57, 200	337, 920	23,023	40, 117
$25,000 to $30,000	21	666, 902	41, 800	320, 566	16,977	29,944	46, 921
$30,000 to $40,000	36	1,216,405	76,200	768, 454	36, 599	85,396 57,248	121,995
$40,000 to $50,000	13	584,543	21,600	568, 224	12 089	69,337
$50,000 to $60,000	7	379, 244	18,400	254, 159	12,747	45,959	58,706
$60,000 to $70,000	4	251,908	8,600	1,069,402	640	35,958	36, 598
$70,000 to $80,000	4	305, 142	9,400	243,013	4,403	63,792	58, 195
$80,000 to $90,000		164, 925	4,000	46,273	8,574	31,655	40,129
$90,000 to $100,000	2	186,361	3 000	184, 132	6,991	40,658	47,649
$100,000 to $150,000	1	(2)	(^)	(')	(4	(.']	(')
$150,000 to $200,000..
$200,000 to $2.50,000
$2,50,000 to $300,000...
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000	1	(')	{■')	m	(')	( 2)	(')
$750,000 to $1,000,000...
$l,000,000tO$l, 500,000
$1,500 000tO$2 000 000
$2,000,000 to $3,000^000. .
$3,000,000 to $4 000 000
$4,000,000 to $5,000,000. .
$5,000,000 and over .
Classes grouped ^		620,247		671, 830		299, 573	299 573
Total	15, 889	43,676,893	34,484,100	14,407,813	487, 603	796,762	1,284,366

DISTRICT OF COLUMBIA.

Under $1,0001	5,0g 8,652 31,680	$2,966,722 42,416 13,225,892 45, 249, 717 35, 864, 146	$8,004,836 200 20, 351, 188 31,974,329 45, 300, 403	$1,173,053 13,916 262, 676 205, 121
Under $1,000...	$1,108		$1,108
$1,000 to $2,0001
$1,000 to $2,000...	625, 292		525,292
S2,000 to $3,000 1	15,062	597, 192
$2,000 to $3,000	6,043 2,072	15, 087, 855 6, 874, 161	9,012,007 7, 487, 515	308, 391	233,225		233,225
$3,000 to $4 ,000 1	404, 777
$3,000 to $1,000	8,499	29,503,156 497,606 25, 157, 932 15,071,220	19, 389, 370	525, 625 274, 010 820, 298	383, 786		383,786
$4,000 to $5,0001	111 5,617 2,752	365, 900 13, 815, 436 6, 201, 702 2,784,000 1, 508, 100 909 100
$4,000 to $5,000	420, 079 324, 654 201, 489 145, 033 108 998		420, 079
$5,000 to $6,000 .	1, 087, 360	$13, 243 23,866 26, 696 26 868	337, 897
$6,000 to $7,000	1 245 680 415	8, 045, 813 5,075,840 3, 520, 210 3.415,382	574, 899 573, 828 603 029	225, 355 171, 729
$7,000 to.$8,000...
$8,000 to $9 000	135 866
$9,000 to $10,000	360	753; 000	562; 775	123, 818	34, 026	157, 844
$10,000 to $11, 000	232	2,425,491	493, 000	386, 783	90,545	29,786	120, 331
$11,000 to $12,000	165	1, 893, 539	357, 200	293, 242	76, 114	28,028	104, 142
$12,000 to $13,000	156	1,942,309	339, 500	405, 196	76,355	33, 281	109,636
$13,000 to $14,000	124	1,078,559	233, 500	490, 300	61, 738	32,992	94, 730
$14,000 to $15,000	100	1,446,764	218, 400	301,397	60,877	31,647	92,424
$15,000 to $20,000	344	6,953,645	697, 600	1,436,072	257, 853	174,393	432, 246
$20,000 to $2.5,000	204	4,597,828	419, 700	1,619,818	204, 953	193,658	398,611
$Z5,000 to $30,000	97	2, 654, 301	206, 800	714,121	125, 432	144,318	269,750
$30,000 to $40,000	106	3, 647, 704	212, 400	1,343,316	155,506	262,625	418, 131

1 Nontaxable. Specific exemptions exceed net income.

^ Classes grouped to conceal net income and identity of taxpayers.

TABLE 13.

STATISTICS or INCOME.

-PERSONAL RETURNS— DISTRIBUTION

CLA S SE S — Continued .

127

BY INCOME

	DISTRICT OF COLUMBIA— Continued.
			Exemption	from nor-
	Number of re- turns.	Net income.	mal tax.	Normal	Surtax	Total
	Personal ex-	Divi-	tax.		tax.
			emption.	dends.
$40,000 to $50,000	58	$2,602,946	$115,400	$828, 213	$124, 830	$254,944	$379, 774
$50,000 to $00,000	28	1,551,693	53,600	699, 690	65,303	192, 532	257, 835
$60,000 to $70,000	30	1,925,085	64,200	435, 374	107,257	2801789	388, 046
$70,000 to $80,000	16	1,208,771	23,000	463, 342	62,208	210, 538	272, 746
$80,000 to $90,000	12	1,009,499	20,200	447, 286	47,564	197, 616	245, 180 109, 458
$90,000 to $100,000	4	381, 284	6,000	64, 593	24, 199	85, 259
$100,000 to $150,000	18	2,187,913	29,800	1, 113, 169	84,888	612,698	697, 586
$150,000 to $200,000	5	817,922	9,200	■-i-	40,452	2&5,584	326,036
$200,000 to $250,000	1	(»)	(^)	(^)	s	(2)
$250,000 to $300,000	1	(»)	h	(2)	(«)
$300,000 to $400,000	1	(2)	(2)	(=)	(2)	(2)
$400 000 to $500,000
$500',000 to $750,000
$750 000 to $1,000,000
$1,000,000 to $1,500,000. .
$2 000 000 to 83 000 000
$3,000,000 to $4 ,000,000. .
$4,000,000to $5,000,000..
$5,000,000 and over
		822,483	3,000	679,945	28,085	367, 736	395, 821
Total	89,966	248,345,804	171,359,586	19,987,231	4,161,641	3,542,923	7,704,564

Under $1 000 > ....	3,410	$1,339,208 14 584	$6,787,100 1 700	$904,060
Under $1 000	22	167	$510		$510
$1,000 to $2,0(X)i $1 000 to $2 000	5,725 8 551	8, 832^549 12,551,138 24,016,699 8,709,877 5 408 836	14,760',900 8 601 100	309,394 47, 561
158, 944		158,944
$2;000 to $3,000 1	10 001	30 710 000	355 158
3; 483 1,638 3 536	5^456', 200	113^659 298 592	126, 121		126, 121
$3,000 to $4,000 1 $3 000 to $4 000	6, 152, 900 8,346,900 1,122,000 5, 497, 600 2,092,700 1,. 504, 600 1 009 300
12' 198 621	169 096	147 813		147 813
$4,000 to $5,000 1 $4 000 to $5,000	'297	1' 307^411	399', 986
2,138	9 599 721	357, 805	150, 528 98 201		150 528
$5 000 to $6 000	884	4, 836; 280 4,011,648	475, 850 483,264	$4 205	102 406
	622	87; 587 89 486	11; 864	99; 451
$7,000 to $8,000	434	3,240,841 2,330,345	370,658	16 871	106,357 86,748
$8,000 to $9,000	274	626, 900	399,063	68,381	18,367
$9,000 to $10,000	213	2,017,932	507, 500	255,941	69,722	20,365	90,087
$10,000 to $11, 000	194	2,032,678	453,500	294,039	75,870	24 982	100, 852
$11,000 to $12,000	124	1,429,340	280,300	232, 161	56,387	21,281	77 668
$12,000 to $13,000	95	1,185,664	212,200	342,237	40,412	20,210	60;622
$13,000 to $14,000	84	1,132,460	195, 100	200,395	47,650	22,211	69,861
$14,000 to $15.000	74	1,073,013	173,600	252,545	45,256	23,446	68,702
$15,000 to $20,000	185	3,131,873	453,800	632,026	137,009	88,381	225,390
$20,000 to $25,000	103	2 289,219	244,000	669,962	98,615	94 578	193, 193
$25,000 to $30,000	48	1,314,330 1.94/, 463	103, 500	419, 200	60,417	71,007	131,424
$30,000 to $40,000	56	120,600	786, 519	80,990	142,182	223, 172
$40,000 to $50,000	21	■913 718	42 800	562,057	25 949	86,215	112, 16t
$50,000 to $60,000	18	972, 713	32,200	1,230,414	31, %9	117,405	149,374
$60,000 to $70,000		519,225	11, 400	413,933	15, 474	76,806	92,280
$70,000 to $80,000	4	305,900	8,200	244,790	3,693	54,076	57,769
$80,000 to $90,000	1	(2)	(')	(']	(2)
$90 000 to $100 000
$100,000 to $150,000	6	(2)	(^)	(2)	{^)	(2)	(2)
$200 000 to $250,000
$250',000 to $300,000
$400 000 to $500 000
$500,000 to 8750,000
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000. .
$3,000,000 to $4,000,000
84,000,000 to $5,000,000. .
$5,000,000 and over
Classes grouped 2		894,030	17,000	926,327	32,295	265,678	297 973
Total	42,249	119,557,316	95,525,600	12,146,859	1,749,279	1, 180, 130	2 929 409

1 Nontaxable. Specific exemptions exceed net income.

' Classes grouped to conceal net income and identity of taxpayers.

128

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME C LA S SE S— Continued .

			Exemption	from nor-
	Number of re-	Net income.	mal tax.	Normal tax.	Surtax.	Total
		tax.
	turns.		Personal ex-	Divi-
			emption.	dends.
		$2,462,507 50 362	$10,208,700 5 900	$174, 085
Under $1 000	' 83	2,762	$1,674		$1,674
$1,000 to $2,000 1 SI 000 to $2 000	10 739	16, 175, 801 17, 622, 875 48,023,692 11,468,220	26 877 200	84 451
	12' 023' 000	42' 499	222,326		222,326
$2,000 to S3,000 1	20' 176	63,243,900 7, 205, 500	297,452 121,383 234 635
	164, 360		164,360
$3,000 to $4,000 1	2' 798	9 316 840	10,427,400 12,422,200
	17' 390^ 761	232, 899	188, 706		188,706
$4,000 to $5,000 1		943, 880 13,325,697	263,068 300, 219
2 984	8, 370, 100 2, 689, 000 1,700,200 1 135, 300	187,620		187,620
	1,088 705 482	5, 941, 141 4,546,867 3, 592, 545	577, 787 593,995 678, 713	113, 124 98,266 90,665	$5,096 13, 342 18,715	118,220
$6 000 to $7 000	111,608
$7,000 to $8,000	109,380
$8 000 to $9 000	321 252	2,717,715 2,393,899	763, 700 601,600	623,480 444,539	75, 571 76, 560	20,639 24,865	96,210
$9,000 to $10,000	101,425
$10,000 to $11, 000	195	2,016,039	447,900	472, 332	66,541	25,273	91,814
$11,000 to $12,000	154	1,769,606	362, 200	418, 955	60, 314	26,134	86,448
$12,000 to $13,000	105	1,313,401	237, 600	406, 111	49,024	23,095	72, 119
$13,000 to $14,000	96	1,297,983	217,600	277, 096	50, 439	25, 387	75, 826
$14,000 to $15,000	67	972,244	154,100	409,386	38, 241	21,471	59, 712
$15,000 to $20,000	228	3,925,145	537, 100	1,009,641	160, 680	113,553	274, 233
$20,000 to $25,000	122	2, 716, 618	279 800	710,446	118,910	111,332	230, 242
$25,000 to $30,000		1,863,148	154,600	1,024,357	67, 798	100,656 177,830	168,454
$30,000 to $40,000	70	2 439,101	151, 200	595, 820	120, 724	298,554
$40,000 to $50,000	33	1,477,279	65, 000	526,217	65,029	144, 150	209, 179
$50,000 to $60,000	30	1,631,601	59,800	982,512	62,346	198, 344	260,690
$60,000 to $70,000	14	899, 147	30,600	204,605	50,677	131,375	182, 052
$70,000 to $80,000	4	311,666	8,000	21,432	21,954	56,120	78,074
$80,000 to $90,000	2	172, 358	2,000	179, 110	618	34,620	35,238
$90,000 to $100,000	4	380,609	10,000	85, 814	22,144	85,015	107, 159
$100,000 to $150,000	8	(2)	0) (2)	^^	ii	C)
$150,000 to $200,000	1	(')	(^)	(2)	(2)
«9m nnr> tn '(i;9'i0 ooo
9Af\n nnn fn ft'sm nnn
ftv^fi nnn +n ti nnn nnn
$1,000,000 to $1,500,000. «i <;nn nnn tn %9 nnn nnn
$2,000,000 to $3,000,000.
$4;000;000 to $5,000,000.
$5,000,000 and over		■■■i,'i22,'729'	i8,'466'	'"'714,' 751'	■■■"33,' 645'	■■"327"677'	■""36i,'322
Total	67,719	180,311,466	161,262,800	12,710,552	2,207,956	1,684,689	3,892,645

			HAWAII.
	556	$262, 181 11,942	$1,163,900	$152,745 1,984
TTrtHor «1 Cidn	18 1,683 2,356	$608		$608
$1,000 to $2,0001 «i nnn tr> «9 nnn
3,471,698 5,403,393 2,750,268 1,749,427 4,041,463 336 360	2^383,000 7,609,500 1, 634, 100 1 971 000	16,834 118 372	42,870		42,870
$2,000 to $3,000 1
1,092 520 1,162 80 715 318 179 99	40, 103 146,548 60,251 194 628	43,385		43,385
$3,000 to $4,000 »
2; 784^700 290 300	47,854		47, 854
$4;000tO$5,000i
3, 184; 711 1, 720, 288 1, 158, 275 736,655	1,979,400 766, 100 436, 300 253,600	102', 354 310,638 197,997 139,632	44,596 28,782 22,837 16,282		44,596
$5'000 to $6*000 !	$1,353 3,524 3; 841	30, 135
	26,361
$7,000 to $8,000.	20,123
$S 000 to $9 000	65 46	552, 740 434,207	161, 600 100,800	142,204 121, 089	13, 106 11, 770	4,449
$9'000 to $10,000	16, 219
$10,000 to $11, 000 $11,000 to $12,000 $12,000 to $13,000	45	473, 065	88,800	190,514	11,328	5,874	17, 202
40	458,007	99,400	108, 121	14,360	6,720	21,080
35	436,417	76,400	224, 132	10,253	l'il\	17,724
$13,000 to $14,(»0	27	362,564	59,600	79,792	13, 802	7,072	20, 874
$14,000 to $15,000	27	401, 739	58,000	159,069	12,070	8,705
$15,000 to $20,000	60	1,022,384	117,200	605,394	23, 370	25, 186	48, 556
$20,000 to $25,000 $25,000 to $30,000	38	838,316	84,400	472,056	23, 898
22	601,115	52,400	443, 296	18,429	30,435
$30,000 to $40,000	28	983, 173	41,400	623,948	24,434	70, 706	95, 140

1 Nontaxable. Specific exempt

2 Classes grouped to conceal net

ions exceed net income.

income and identity of taxpayers.

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION CL A S SE S— Continued . HAWAII— Continued.

129

BY INCOME

Income class.	Number of re- turns.	Net income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
Personal ex- emption.	Divi- dends.	tax.
§40,000 to S50,000 S50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 8150,000 to $200,000	21 9 3 3 1 11 1	$943,405 483,929 452, 108 220,687 247,551 (2) 1,285,777	$42,200 17,600 16,400 7,400 5,600 (2) 16,000 (-)	$697,071 411,536 322, 186 81, 132 244,317	$16, 158 6,632 9,492 10, 198 1,417	$92, 727 58,036 66,411 37,339 47,390 355,215	$108,885 64,668 75,903 47,537 48,807 (-) 383,362 {-)
$250 000 to $300 000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000...
$1,000,000 to $1,500,000.
$1,500,000 to $2,000 000
$2 000 000 to $3 000 000
$3,000,'000 to S4;000,000. $4,000,000 to $5,000,000.
$5,000 000 and over . .
		270,000	3,400	296, 106		84,701	84, 701
Total	11 4S1	37, 840, 014	27,320,400	7,828,355	496,078	955,698	1 451 776

Under $1,0001	13 4,012 5,110 6,335 1,697 805 1,369 91 757 215 121 44 26 14 12 11 2 1 8 22 6 3 9 2 2	$1,235,366 2,222 6,317,613 7,512,256 15,078,876 4,223,981 2,705,508 4,709,309 391,548 3,394,037 1, 159, 279 767,058 330,456 219,952 131,226 124, 975 127,216 24,877 115,724 370,286 140,348 81,074 295,683 91,964 (^) (2)	$4,356,200	$43,235
Under SI, 000	$103
$1,000 to $2, 0001 81, 000 to $2, 000 82, 000 to S3, 0001	11, 370, 100 5,177,900 20,180,700 2,566,000 2,959,500 3,219,400 319,000 2,000,800 470, 200 246, 100 90,700 42,200 22,200 19,000 19,400 3,000 10,800 32,400 6,800 3,200 16,800 2,800 (2)	46,359 6,315 142,845 27,437 242,141 100,015 134, 249 124,733 136, 089 102,659 47,600 38,602 43,082 34,783 32,025 4,432 (2) 41,869 92,090 27, 180 32,329 59,615
94,913		94,913
82, 000 to S3, 000	65,415		65,415
$3, 000 to $4, 0001 83, 000 to $4, 000 $4, 000 to $5, 0001
56,018		56, 018
$4, 000 to $5, 000 $5, 000 to SO, 000 $6, 000 to $7, 000 $7, 000 to $8, 000 88, 000 to $9, 000 $9,000 to $10,000 $10,000 to $11,000 811, 000 to $12, 000 812, 000 to $13, 000 813, 000 to $14, 000 814, 000 to $15, 000 815, 000 to $20, 000 820, 000 to $25, 000 825, 000 to $30, 000 $30, 000 to 840, 000 840, 000 to $50, 000	50,681 22, 753 18,706 9,580 7,430 3,556 3,994 4,720 1,065 3,788 17,434 7,486 3,215 17,951 6,814 (2)		50,681 23,598 20,736 11,324 9,071 4,833 5,512 6,623 1,488 '^332 27,812 13,660 7,519 38, 014 16,026
$845 2,030 1,744 1,641 1,277 1,518 1,903 423 10,378 6,174 4,304 20,063 9,212
850, 000 to $00, 000 860, 000 to S70, 000 870, 000 to $80, 000. ...
890 000 to $100 000
$150 000 to $200 000
$200 000 to $250 000
8300 000 to $400 000.
S400' 000 to $500,000....
8750 000 to $1 000 000
$1,000,000 to $1,500,000 $1,500, 000 to $2, 000, 000 82, 000, 000 to $3, 000, 000 $3, 000, 000 to $4, 000, 000 84, 000, 000 to $5, 000, 000 $5, 000, 000 and over....
		186,884	7,200	33,044	11,092	22,888	33,980
Total	22,976	49,737,718	53,142,400	1,592,728	406,714	86,944	493,658

1 Nontaxable. Specific exemptions exceed net income.

* Classes grouped to conceal net income and identity of taxpayers.

130

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME

CL A S SE S— Continued .

			Exemption from nor-			.
Income class.	Number of re-	Net income.	mal tax.	Normal tax.	Surtax.	Total
		tax.
	turns.		Personal ex-	Divi-
			emption.	dends.
Under 81,0001 ..	19,743	$11,276,756 627,416	831,024,000 9,600	$16,707,433 78,006
Under $1,000	1458	822,370		$22,370
81,000 to $2,000 1	52, 135	81, 899, 448	135,893,600	1,569,430
81,000 to $2,000	158,200	234,059,167	158, 492, 800	1,091,599	3,059,275		3,059,275
$2,000 to $3,000 1 $2,000 to $3,000...	162,721 66 809	357,973,650 165,713,858 64,386,029	412,305,700 96,633,800	3,071,560 2,117,710
2,682,020		2,682,020
$3,000 to $4,000 1	19,450	71,116,400	2,935,997
$3,000 to $4,000...		151,553,749 10,684,104	102,787,900 8,531,900	3,462,000 4, 124, 293	1,840,837		1, 840, 837
$4,000 to 85,000 1	2,456
$4,000 to $5,000...		159,695,643 68,170,832	88,746,500	6, 022, 408	2,601,142		2,601,142 1, 449, 917
$5,000 to $6,000	12,518	29,329,400	5,350,440	1,393,278	$56,639
88,000 to $7,000	8,004 5,496 3,780	51,632,528 41, 022, 227 32,045,546	18,436,700 12,658,900 8,549,400	5,161,482 5,121,662 4, 081, 901	1,212,980 1,136,489 1,021,835	151,982 215,544 242,939	1,364,962
$7,000 to $8,000	1,352,033
$8,000 to $9,000	1,264 774
$9,000 to $10,000	3,004	28,479,489	6,805,000	4,043,042	992,642	283,326	1,275,968
810,000 to $11,000	2,231	23,367,798	4,950,200	3,831,544	877, 148	287, 179	1,164,327
811,000 to 812,000	1,758.	20, 196, 138	3,959,600	3,669,173	774, 818	296,697	1,071,515
$12,000 to $13,000	1,401	17,475,705	3,115,300	3, 235, 456	708,556	299,054	1,007,610
$13,000 to 814,000	1 229	16,575,409	2,695,000	3,645,847	684,654	323,773	1,008,427
$14,000 to $15,000	969	14,034,037	2, 102, 100	3,069,861	589,800	308,208	898,008
$15,000 to $20,000	3,184	54,815,870	6,958,000 13,063,704	2,403,464	1,595,843	3,999,307
$20,000 to $25,000	1,762	39, 284, 163	3,808,800 10,672,191	1,795,541	1,627,510	3,423,051
$25,000 to $30,000	1,099	30,010,516	2,336,500	9, 142, 764	1,382,517	1,620,099	3,002,616
$30,000 to 840,000	1,193	40,978,685	2 499,000	13, 860, 101	1,890,006	2,934,991	4,824,997
840,000 to 850,000	529	23,454,631	1,076,800	9, 557, 822	1, 024, 419	2,269,057	3,293,476
$50,000 to $60,000	365	19,929,825	753,800 417,400	8,477,293	854,053	2,435,080	3,289,133
$60,000 to 870,000	204	13,169,379	6,551,075	544, 038	1,933,266	2,477,304
870,000 to $80,000	125	9,342,114	253,000	5,804,459	352,074	1,608,534	1,960,608
$80,000 to 890,000	90	7,602,631	184,200	3,675,174	307,400	1,492,985	1,800,385
890,000 to 8100,000	61	5,715,312	101,400	4,003,133	161,749	1, 255, 185	1, 416, 934
8100,000 to 8150,000	113	13,489,434	213, 800	7,714,969	561,974	3,799,857	4,361,831
8150,000 to $200,000	28	4,759,116	46,000	4,034,909	92,065	1,699,388	1, 791, 453
8200,000 to $250,000	20	4,474,036	34,400	4,039,605	78,897	1,834,621	1,913,518
$250,000 to 8300,000	5	1,331,458	9,800	678,244	52,712	586, 426	639, 138
$300,000 to 8400,000	12	4,053,551	17,800	3,403,582	130, 150	1,931,618	2,061,768
8400,000 to 8500,000	6	2,606,090	11,000	2,025,678	69,816	1,332,896	1,402,712
8500,000 to 8750,000	5	3,080,032	6,000	1,863,378	107,386	1,688,770	1, 796, 156
8750,000 to 81,000,000...	2	i; 666; 724	2,000	1,633,611	^"(.r	953.723 6)	964, 187
81,000,000 to $1,500,000..	1	(2)	C*)	(2)
$1,500 000 to $2 000 000
82,000^000 to $3,'000'000..	1	(')	(2)	(2)	(2)	m	(.')
83,000 000 to $4 000 000
$4,000,000 to $5^000^000
$5,000 000 and over
Classes grouped ^		3,287,340	i,6o6	2,338,218	88,801	2, 003, 791	2,092,592
Total	611,558	1,833,920,436	1,216,774,500	194,930,754	31,505,370	37,068,981	68,574,351

Under $1 000 1	7 136	84, 344, 174 40,414 30,246,758 50,095,662 103,233,653 31,079,313 15,272,664 42,461,652 1,588,473 31, 567, 881 13,045,889	$12,002,200	$357, 369 492
Under $l'000	'l04	$1, 987		$1,987
$1,000 to $2,0001 $1 000 to $2 000	19,421 34 074
34^ 355, 100	276, 579	620, 887		620,887
$2,000 to $3,000 1	43! 765	133, 185, 700 20, 372, 100 15,995,000 29,570,200 1 488,000 18, 794, 300 5,503,800	1, 200, 464
454, 318	411, 094		411,094
$3,000 to $4,000 1		1,487,092 829,679
	485, 747		485,747
$4,000 to $5,000 1	'381	330,698 1,0S4,915 1,426,699
7,058 2,379	463, 225 258,271		463, 225
$5,000 to $6,000	$11,845	270,116
$6,000 to $7,000	1,630 1,013 755 546	10 578,694 7,647,979 6,386,422 6,165,539	3,817,400 2 288,100 1,715,600 1 255,200	1,417,313 1,149,471 1,062,890 901,700	230, 206 195, 850 183, 448 165, 929	32, 277 39 408 48,201 51, 138	262,483
$7,000 to $8,000	235, 258
$8 000 to $9 000	231,649
$9,000 to 810,000	217,067
$10,000 to $11, 000	419	4, 380, 744	951,700	917,771	145, 659	53,711
$11,000 to $12,000	346	3,975,743	775, 500	799, 790	144,946	68, 376	203, 322
$12,000 to $13,000	242	3,021,024	547,900	682,266	110,792	52,027	162, 819
$13,000 to 814,f)00	195	2,635,226	451,900	581,952	100,620	51,762	152, 382
$14,000 to $15,000	177	2, 562, 964	403, 400	601,919	100,818	56, 420	167, 238
$15,000 to $20,000	542	9, 335, 253	1, 193, 000	2,606,999	378, 524	270, 358
820,000 to $25,000	278	6, 226, 707	585, 300	2,068,930	254, 928	259, 428	514, 356
$25,000 to 830,000	140	3, 810, 029	284, 600	1 617,950	141, 377	203, 845
$30,000 to $40,000	155	6, 385, 933	323, 000	1,930,516	223, 590	392, 566	616, 156

' Nontaxable. Specific exemptions exceed not income.

' Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME.

131

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION

CLASSES— Continued.

INDIANA— Continued.

BY INCOME

			Exemption	from nor-
	Number of re-	Net income.	mal tax.	Normal tax.	Surtax.	Total
		ta:s.
	turns.		Personal ex-	Di\-i-
			emption.	dends.
$40,000 to $50,000	84	$3,720,648 2, 237, 198	$188,600	$964, 060	$189, 966	$358, 707	$548,673
$50,000 to $60,000	41	87 800	1, 065, 757	93, 166	270, 107	363, 273
$60,000 to $70,000	19	1, 23S, 971	38,300	481, 294	53,606	184, 156	237,762
$70,000 to $80,000	13	965,785	27,600	349, 982	43,900	165, 343	209,243
$80,000 to $90,000	10	850,462	20,200	4,84, 648	26, 201	168, 324	194 525
$90,000 to $100,000	8	761,406	16, 700	422, 878	26,270	169, 982	196, 252
8100,000 to $150,000	7	805, 245	18,000	501, 832	21, 710	219, 296	241,006
$150,000 to $200,000	3	523,961	5,000	541, 927	12,454 (4	189, 948 (4	202,402
$200,000 to $250,000	3	(-)	(2)	(2^	(')
$250 000 to S300 000
$300 000 to $400 000
$400;000 to $500,000	1	(2)	(2)	(2)	(2)	(2)	(')
$750 000 to $1 000 000
$1 500 000 to $2 000 000
$2 000 000 to $3 000 000
$4 000 000 to $5 000 000
$5,000,000 and over
Classes grouped 2		1,149,672	6,400	426,106	56,808	524,549	581, 357
Total	150,300	406,242,138	335,667,800	29,957,682	5,141,879	3,831,774	8, 973, 653

	956	$250, 155	$1,942,500	$184,901 18, 675
Under $1 000	182	78 007	$2,474		$2,474
$1,000 to $2,0001	6,994	10,375,377	17,275,900	41,173
	28,718	42,297,185 86,408,857 25,127,817	28,787,400	136,865 783,342	535,018		535,018
$2 000 to S3 000 1 .	36,571	111 779 600
$2,000 to $3,000	10,108	15,677,100	338,741	364,673		364,673
$3,000 to $4,000 1 $3,000 to $4,000	3,883	12,751,940	14,296,300 22 888 400	630,938
9 439	32,739.490 2,596,660 30,120,011 11,462,645 8,802,771	692,739	368,467		368,467
$4,000 to $5,0001 $4,000 to $5,000	599	1 993 400	916,727 825,613
	17^218,' 800 4 972 700	479,713 220, 976		479,713
$5,000 to $6,000	2 103	1,104,211	$10, 160	231,136
$6,000 to $7,000	1,362	3,138,700	1,053,824	202,552	26, 104	228,656
$7,000 to $8,000	875	6,531,796 5,202,990 4,631,230	1,996,600	865,933	177,377	34,244	211,621
$8,000 to $9,000 .	614	1 404,000	790, 779	157,015	39, 320	196,335
$9,000 to $10,000	488	1,110,200	841,753	149,826	46,189	196,015
$10,000 to 811,000	332	3,475,724	753,700	639,394	120,228	42,787	163,015
$11,000 to $12,000	236	2,703,440	512.400	605, 165	96,389	39,603	135,992
$12,000 to $13,000	182	2,276,812	413,700	524,264	85,046	38,999	124,045
$13,000 to $14,000	152	2,047,451	328,900	434,345	82,217	39,838	122,055
$14,000 to $15,000	113	1,639,013	248,500	398,827	68,393	35,879	104,272
$15,000 to $20,000	431	7,407,101	924,000	2,217,128	289,733	212,706	502,439
$20,000 to $25,000	176	3,888,055	395,700	1,267,228	160,066	158,086	318,152
$25,000 to $30,000	98	2,670,844	215,200	897,971	111,586	142,915	254,501
$30,000 to $40,000	85	2,907,503	180,400	1,384,009	99,682	207,632	307,314
$40,000 to $50,000	40	1,782,821	77,900	1,106,786	47,772	174,139	221,911
$50,000 to $60,000	16	861,761	32,000	397,777	32,873	103,718	136,591
$60,000 to $70,000	15	960,439	31,200	421,089	39,581	140,393	179,974
$70,000 to $80,000	7	529,100	13,400	300,668	18,928	92,283	111,211
$80,000 to $90,000	1	(2)	(2)	(2)	(2)	(2)	m
$90,000 to $100,000	6	565,139	8,400	370,492	15,093 (2	124,826	139,919
$100,000 to $150,000	5	(?)	(2)	(2)	(2)
$150,000 to $200,000
$200,000 to $250,000 .				:■■: ::::::::
$250 000 to $300 000
$300,000 to $400,000
$500,000 to $750,000
$750,000 to $1,000,060...
$1,000,000 to $1,500,000 . $1,500,000 to $2,000 000.
$2,000,000 to $3,000,000. $3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
		670,789	10,800	360,673	23,902	178,559	202,461
Total	111,483	313,762,935	248,627,800	20,552,030	3,949,580	1,888,380	5,837,960

Nontaxable. Specific exemptions exceed net income. I Classes grouped to conceal net income and identity of taxpayers.

132

STATISTICS OF INCOME.

TABLE 13.— PEBSONAL RETURNS— DISTRIBUTION CL A S SE S— Continued .

BY INCOME

			Exemption from nor-
Income class.	Number of re-	Net income.	mal tax.	Normal tax.	Surtax.	Total
		tax.
	turns.		Personal ex-	Divi-
			emption.	dends.
Under $1,000 1	9,798	$5,105,181 46,516 22,995,707	$19,129,300	$154,939 12,343 196,229
Under $1,000	85	$1,508		$1,508
S1,000 to $2,0001....	.. 14,796	40, 264, 800
$1,000 to $2,000	17, 150	25, 263, 846	17,182,300 68,287,700 10, 635, 100	79,350	322,200		322,200
$2,000 to $3,000 1	.. 22,026 6,689	52,511,654 16,733,262 9,526,592	698,260 164,889 483,495
$2,000 to $3,000	240,119		240, 119
$3,000 to $4,0001....	2,848	10,552,700
$3,000 to $4,000	6,011	20, 864, 399	14,405,900	346, 262	244,700		244,700
$4,000 to $5,000 1	419 4 213	1, 819, 183 18,878,304	1,716,900 11,564,800 3, 741, 600	395,751 405, 419 585 604
$4 000 to $5 000 . . .	277,943 163,565		277 943
$5 000 to 86 000	1 523	8,354,060 5,864,336 4 133 120	$7,435	171' 000
	'909
$7 000 to $8 000	553	1 303 600	470 354	112 943	21' 787	134' 730
	370	3^ 128^ 846	' 873' 500		94,947 79,863
$9,000 to $10,000	264	2, 497, 506	609, 900	448,382	24,676	104, 539
$10,000 to$ll,000....	191	2,000,910	419,000	396, 573	69,552	24, 621	94, 173
$11,000 to 112,000....	130	1, 488, 509	291,900	229,441	57,873	21,725	79,598
$12,000 to $13,000	124	1,544,462	282,300	326, 669	57,617	26,372	83,989
$13,000 to $14,000....	114	1, 543, 609	262, 500	249, 247	66, 455	30, 537	96,992
$14,000 to $15,000....	93	1,349,004	224,300	299,839	50,123	29,697	79, 820
$15,000 to 820 ,000....	238	4, 104, 712	539, 000	989, 601	174, 266	119,017	293, 283
$20,000 to $25,000	94	• 2,077,772	188, 100	647, 139	86,841	85,237	172,078
$25,000 to $30,000	64	1,727,790	150, 500	470, 627	81,691	91,237	172,928
$30,000 to $40,000	41	1,401,670	92,800	301, 124	74,402	99,932	174,334
$40,000 to $50,000	23	1,003,240	41,400	662,854	32,717	94,916	127,633
$50,000 to $60,000	7	388,381	13,400	229,976	18,325	48, 269	66,594
$60,000 to $70,000	5	312, 175	12, 800	20,014	21,540	44,143	65,683
$70,000 to $80,000	2	147,752	3,000	104,401	3,837	25,113	28,950
$80,000 to $90,000	4	(.')	(2)	s	(2)
$90,000 to $100,000....	1	(2)	(2)	(^)
$100,000 to $150,000...
$200 000 to $250 000
$300 000 to $400 000
$500 000 to $750 000
$750,000 to $1,000,066.
$1,000,000 to $1,500,00{ $1,500,000 tO$2,000,00C $2,000,000 to $3,000,00C $3,000,000 to $4,000,00( $4,000,000 to $5,000,00f $5,000,000 and over...	) ...
Classes grouped 2		424,799	11,600	517,736	7,504	84,122	91 626
Total	88,785	217,237,297	204,981,700	10,963,553	2,472,721	919, 708	3,392,429

KENTUCKY.

Under $1,000 1	4 490	$2, 204, 584 99, 181	$7,921,400	$1,156,228 25,339
Under $1,000	202	$3,542		$3,542
$1,000 to $2,0001 $1,000 to $2,000	9,580 15, 918	14 459 116	23,814,400 16,052,300	604 838
23,021,458	194,939 636, 486 192, 962	275,435		275,435
$2,000 to $3,000 1 $2,000 to $3,000	17,028 5,617	40,372,123 14, 047, 431	53, 658, 600 8, 848, 600 8, 010, 200
266, ioi		200,101
$3,000 to $4,0001	2,130	7,125,399	553,325
$3 000 to $4 000	5,211 395 3,614 1,493	18,119,328 1,749,756 16, 151, 883 8, 173, 126	13, 127, 100 1,360,500 9, 536, 100 3,487,700 2, 237, 800 1,451,000 1,034,000 707, 700	252,329 635,788 645, 118 1, 172, 181	190,629		190 629
$4,000 to $5,000 1 $4 000to$5 000
237,911 147, 285		237 911
$5,000 to $6,000	$7, 171 17, 972 23,950 28,451 28 869	154^456
$6,000 to $7,000	944	6, 092, 027 4,567,526 3,706,143 2,906,402	927 055	127 977	145 949
$7,000 to $8,000	612 436 307	992,952 892,346 657,784	108,331 95,283 84,598	132, 281
$8,000 to $9,000	123, 734
$9,000 to $10,000	113 467
$10,000 to $11, 000	218	2,286,709	468,300	726,302	65,353	28; 206	93, 559
$11,000 to $12,000	189	2, 168, 543	419, 200	577, 180	69, 172	31 898	101,070
$12,000 to $13,000	146	1,825,765	311,700	530,519	56,901	31, 194	88,095
$13,000 to $14,000	104	1, 406, 053	223,300	411,382	50,028	27, 822	77,850
$14,000 to $15,000	106	1, 537, 209	231, 500	420, 684	58,570	33,932	92, 502
$15,000 to $20,000	340	5,899,323	757, 100	2,12.5,523	208,447	173, 128	381,575
$20,000 to $25,000	152	3, 365, 737	336, 200	1,289,927	121,390	138, 429	259, 819
$25,(X)0 to $30,000		2, 247, 280	173, 200	915, 205	84,700	119,782	204,482
$30,000 to $40,000	78	2, 713, 768	166, 900	1,114,882	105,612	197,636	303,248

1 Nontaxable. Specific exemptions exceed net income.

2 Cla.sscs grouped to conceal net income and identity of taxpa3ers.

STATISTICS OF INCOME. 133

TABIiE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME

C LA S SE S — Continued . KEN TUCK Y— Continued.

			Exemption from nor-
	Number ofre-	Net income.	mal tax.	Normal tax.	Surtax.	Total
		tax.
			Personal ex-	Divi-
			emption.	dends.
840,000 to S50,000	49	82, 169, 195	889,800	»,,.6«,	$83, 803	8209, 155	8292,958
850,000 to S60,000	18	962,334	44,000	471, 805	33, 886	114,656	148, 542
$60,000 to S70,000	17	1,076,503	30,700	609,959	37,962	154,617	192,579
$70,000 to 880,000	7	505,181	14,400	378,238	10,326	8^,713	94,039
880,000 to $90,000	3	253, 125	7,000	205, 739	3,114	49 699	52,813
$90,000 to 8100,000	3	272,890	4,600	239, 708	6,672	58,002	64,674
8100,000 to $150,000	4	466,097	8,400	215, 847	19,648	128,410	148,058
8150,000 to 8200,000	2	322,742	4,400	189,526	12,346	111,756	124,102
$200 000 to $''50 000
8400 000 to 8500 000
81 000 000 to $1 500 000
$2'o0o'o00 to $3'oOo'oOO
sw'nnn'nnn tn su ncin'ocin
$6000000 and over
	69,496	192,273,937	164,538,100	20,937,795	2,499,022	1,798,448	4,297,470

LOUISIANA.

Under $1 000 i	3,909 3 8,017 13,913 15 602 6,106 2,877 7,589 430 4,322 1,751 829 518 328 245 243 178 171 103 86 311 143 94 47 15 12 12 5 3 7 1 1 1	81,603,643 658 12, 112, 566 20,373,441 37,193,064 15,331,925 9,598,757 26,249,569 1 881 841 19,403,061 9,532,292 5,354,835 3,863,615 2,784,465 2,322,451 2,550,340 2,046,351 2, 132, 510 1,381,943 1 251,275 5,377,664 3, 178, 342 2; 560, 673 2,990,568 2, 121, 961 832; 626 762, 052 897,686 429, 705 288 746 828,446 (') {') 0)	$7,768,500 '200 20,555,700 14, 192, 500 49,444,000 8 693,300 10, 767, 100 16,463,000 1,725,300 10,342,300 3,740,000 1,491,800 858, 500 519,300 363, 400 360, 700 246,200 248,600 141,000 112,800 418,000 200,800 116, 800 118, 800 59,400 19,800 13, 200 14,800 7,200 3,000 11,000 i	$1,144,109
	$19		819
	244, 740 74 487 496, 255 213, 272 585, 810 594,787 399, 764 645, 208 1,009,129 606,565 556, 950 507, m 508, 873 497, 101 582, 117 635, 139 417, 799 281, 200 1,470,688 1,213,573 710, 882 572, 231 967,529 248, 195 433 707 308, 272 229,099 312,651 8
81 000 to 82 000	246,648		246,648
82,000 to 83,000 1
257,627		257,627
$3,000 to $4,000 1
367,340		367,340
$4 000 to 85 000	336,812 202,368 148,310 123,311 %,543 86,863 107, 812 78,838 83,219 56,061 56,128 237,723 130, 345 124,900 169,812 86 495 48,926 27,395 53; 270 14,449 191 46.741		336, 812
85,000 to $6,000	$7,920 15,954 20, 198 21, 140 23,165 31,538 30 031 36,476 26,571 27 773 155, 587 130, 866 136, 914 210, 712 209,168 103, 223 109,801 154,740 86,031 65, 183 230,641	210,288
86,000 to 87,000	164, 264
87,000 to 88,000...	143, 509
88,000 to $9,000	117,683
$9,000 to $10,000 $10,000 to $11,000 811,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to 820,000 820,000 to $25,000 825,000 to $30,000 830,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 870,000 to $80,000 $80,000 to 890,000 $90,000 to $100,000 8100,000 to 8150,000 8150,000 to $200,000 8200,000 to $250,000 8250,000 to $300,000	110,028 139,350 108,869 119,695 82,632 83,901 393,310 261,211 261, 814 380,524 295,663 152, 149 137, 196 208,010 100,480 65,374 277,382 (2) (2) (})
8400 000 to $500,000
8500 000 to $750 000
				:::::::::::
$1 500 000tO$2 000 000
$4 000 000 to $5 000,000
Classes grouped ^		657,075	4,400	449,908	15,718	267,026	282, 744
Total	67, %0	197,897,146	149,021,400	17,019,115	3,203,864	2,100,658	5,304,522

1 Nontaxable. Specific exemptions exceed net income.

* C asses grouped to conceal net income and identity of taxpayers.

134

STATISTICS OF INCOME.

TABLE

13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME

CL A S SE S— Continued .

			Exemption	from nor-
Income class.	Number of re-	Net income.	maltax.	Normal tax.	Surtax.	Total
		tax.
	turns.		Personal ex-	Divl-
			emption.	dends.
Under Sl,000i	1,602	$976, 195	$2,152,200 400 15, 465, 100	$531, 181
	92 6,187	31,331 ■ 9,324,332	2,739 575, 158	$1, 112		$1, 112
$1,000 to $2,000 1
$1,000 to $2,000	11,546	15,985,535	11,629,600	107 488	172,681		172,681
$2,000 to $3,000 1	12,353	29, 229, 823	38,045,500	684,755
$2,000 to $3,000	3,032 1 017	7,663,001 3 356 859 10,949,680 539, 214	5, 056, 700	130, 171	98,774		98,774
$3,000 to $4,000 1 $3 000 to $4 000	3,683,500 7,657,800 362, 600	480, 775
3' 189	278,002 263,467	121, 129		121 129
$4'000 to $5^000 1	'123
$4 000 to $5 000	1 972	8,886,000 4,629,137 3, 676, 832 3,043,995 2, 092, 389 2, 033, 064	5,308,300 1, 997, 400	299 898	131,039		131 039
		611, 673	84,933	$4,116 10,902 15,996 15,800 20,340	89' 049
$6 000 to $7 000	569	1 288 600	621, 816	76,629	87 531
$7^000 to $8,000	408	' 903, 400	583, 372	74,298	90,294 72,034 78,163
$8 000 to $9 000	247	556 300	491, 066	56,234
$9,000 to $10,000	214	468,900	491,058	57,823
$10,000 to $11,000	154	1, 612, 947	327,000	455, 873	49,234	19, 853	69,087
$11,000 to $12,000	104	1,191,309	214,600	440,317	35, 169	17,290	52,459 57,153
$12,000 to $13,000	90	1, 123, 201	190, 700	303,304	37,906	19,247
$13,000 to $14,000		1, 183, 555	186, 500	485, 495	36,779	23,093	59, 872
$14,000 to $15,000	68	982, 491	151,700	337, 193	32,890	21,510	54,400
$15,000 to $20,000	192	3,296,277	382, 900	1, 194, 821	116,737	94, 951	211 688
$20,000 to $25,000	98	2,181,361	193,700	963,936	79, 012	90,357	169, 369
$25,000 to $30,000	62	1, 696, 334	126,900	599, 297	67,866	91,541	159, 407
$30,000 to $40,000	62	2, 132, 133	122,600	860, 606	84,782	153,062	237,844
$40,000 to $50,000	33	1,499,669	58,200	733, sas	53,238	148,903	202, 141
$50,000 to $60,000	18	989,863	30,600	729, 078	23,470	121, 823	145,293
$60,000 to $70,000	12	776, 628	23,200	439, 350	22, 557	114, 139	136, 696
$70,000 to $80,000	4	307, 864	6,400	123,504	14, 056	54, 778	68,834
$80,000 to $90,000	2	161,616	3,000	102,315	4,933	30, 250	35,183
$90,000 to $100,000	2	192, 424	3,000	172,844	3,834	43, 435	47, 269
$100,000 to $150,000	8	961,901	19,200	411,615 (^5	43,068	272,265	315,333
$150,000 to $200,000	1	(2)	(2)	(2^	(^)
$250,000 to $300,000	1	(.')	(})	{')	(2)	(^)	(^)
$300,000 to $400,000
$400,000 to $500,000	2	846,675	4,200	432,516	30,954	430,426 (^5	461,380
$500,000 to $750,000	1	«	(2)	(^5	(2)
$1 000 000 to $1 500 000
$2 000 000 to $3 000 000
$3'000'000 to $4'000'000. .
$4 000 000 to $5 000 000
$5'000i000 and over
		1,075,044	2,400	906, 180	20,873	528,774	549,647
Total	44,397	124,628,679	96,521,100	15, 844, 746	1,632,010	2,342,851	3,974,861

MARYLAND.

Under $1 000 ^	6 603	$3,657,035 340, 915	$11,486,564 67, 300 23,997,212 29,980,771	$1,449,993 96, 516
		$7, 305		$7,305
$1,000 to $2,000 1	10,203 29,719 18,644 9,725
42,020,487 44,241,390 24,270,168 13,433,056 35,904,485	135, 404	480, 105		480, 105
$2,000 to $3,000 1
14; 006) 793	562, 975	394, 648		394, 648
$3,000 to $4',0001
10^330	23,288,030	703, 093 318, 847 1,100,463	477, 298		477,298
$4,000 to $5^000 1
9,301	41,540,896 21,994,337	23, 552, 564	673,393		673,393
$5,000 to $6,000	4,037	9,680,998	1,290,470	456,936	$18,304	475, 240
$6 000 to $7 000	2,540 1,349 1 234	16,303,140 10,091,055 10, 355, 459	6,023,400 2,997,200 2,909,200	1,412,389 1,433,285 1,623,871	372,745 276,993 296,498	46,563 53,324 76,429	419, 308
$7,000 to $8,000	330,317
$8,(X)0 to $9,000	372,927
$9,000 to $10,000	'687	6,517,898	1,466,800	1,302,908	215,981	64,968	280, 949
$10,000 to $11,000	505	5,286,957	1,100,700	1,082,725	189,630	64,994	254, 624
$11,000 to $12,000	409	4, 698, 371	856, 000	1,047,076	181,689	69, 182	250, 871
$12,000 to $13,000	325	4,063,952	673,700	964,126	158,820	69,860	228, 680
$13,000 to $14,000	287	3,865,639	632, 200	823,841	157, 142	75, 597	232,739
$14,000 to $15,000	214	3,097,773	461,200	764,501	124,963	68,259	193, 222
$15,000 to $20,000	749	12,878,825	1,580,700	3,364,811	564, 374	372, 124	936, 498
$20,000 to $25,000	401	8,926,711	810, 900	2,705,103	394, 390	368,917	763,307
$25,000 to $30,000	212	5,764,206	437,800	1,687,445	267,441	308, 119	575, 560
$30,000 to $40,000	250	8,721,116	521,800	3,161,109	390, 106	617,779	1,007,885

1 Nontaxable. Specific exemptions exceeds net income.

* Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME.

135

tabi:e 13.— personal returns— distribution by income

CLA S SE S— Continued .

MAR YLAND— Continued .

			Exemption from nor-
Income class.	Number of re-	Net income.	mal tax.	Normal tax.	Surtax.	Total
		tax.
	turns.		Personal ex-	Di-i-l-
			emption.	dends.
^0,000 to $50,000	126	$5,622,438	$249,400	?2, 149, 897	$252, 117	$544,670	$796,787
$50,000 to $60,000	48	2,624,178	93,200	1,024,823	114,422	320, 675	435,097
$60,000 to $70,000	50	3,223,439	88,200	1,706,547	125, 172	468,867	594,039
$70,000 to $80,000	25	1,860,442	47,200	815,976	79,664	318, 897	398,561
$80,000 to $9O,00O	14	1, 196, 435	26,400	657,933	42,556	238,077	280, 633
$90,000 to $100,000	13	1,225,264	26,800	523, 207	61,432	270,825	332, 257
$100,000 to $150,000	30	3,515,987	61,600	1,293,891	178,794	973,613	1,152,407
$150,000 to $200,000	11	1,821,309	12,000	1,421,363	38,178	640, 542	678, 720
$200,000 to $250,000	5	1,079,989	6,400	1,071,786	4,649	435, 543	440, 192
$250,000 to S300,000	1	(^)	(2)	(2)	(^5	(')
$300,000 to $400,000	2	679,717	3,000	393,092	24,388	325,242	349, 630
$400,000 to $500,000
$500,000 to $750,000
$1,000,000 to $1,500,000..	1	{')	(■-)	n	(2)	(^)	(-)
$1,500,000 to $2,000,000..
$2,00b,000 to $3,000,000
$3,000,000 to $4,00((,000. .	..
$4,000,000 to $5,000,000. .
$5,000,000 and over
		1,291,549	3,000	1,183,045	7,009	717,095
Total	112,963	368,691,062	229,573,014	41,644,587	7,008,8.38	7,528,465	14,537,303

MASSACHUSETTS.

Under $1,0001	24,335 600 47, 437 107,019 89,027 32,615 11,956 25,664 3,024 16,054 6,996 4,734 3,427 2,300 1 832 1,436 1,072 952 827 681 2,247 1,212 788 854 470 268 165 129 75 55 126 27 16 7 7 2 5 1	$12,042,241 264,721 71,845,036 152,894,057 211,838,538 81,856,767 39,997,868 89,241,137 13,333,928 71,496,429 38,344,920 30,701,218 25,574,688 19,506,482 17,390,687 15,047,539 12,311,243 11,881,065 11,157,266 9,877,301 38,772,826 27,015,621 21, 470, 211 29,487,000 20,851,481 14,594,458 10,617,169 9,612,658 6,332,901 5,170 375 15,364,805 4,645,351 3,611,493 1,869,799 2,282,014 856, 161 (5)	$39,267,000 11,300 117, 185, 100 107,673,700 274, 129, 100 53,311,900 40,082,900 61,843,100 7,882,500 41,280,800 15,292,600 10,305,600 7,193,000 4,854,600 3,881,900 2,978,700 2,236,300 1,948,300 1,705,300 1,335,500 4,560,600 2,421,100 1,534,300 1,704,300 891,900 505,700 344,600 256,600 131,600 100,500 237,600 58 600 33,000 13,600 12,600 4,000 8	$14,936,435 123, 181 10,729,114 1,259,826 8, 255, 997 1,662,637 9, 192, 861 2,829,245 8,430,696 4, 221, 162 6,847,219 6,230,824 5,759,643 4, 636, 409 4,547,070 3,986,223 3,786 889 3,725,150 3,596 078 3,400,841 14,117,350 10,922,546 9,304,437 13,631,645 12,043,948 7,338,201 5,960,546 4, 868, 839 3, 570, 165 3,061,215 8,897,254 2,353,640 1,951,040 930,989 668,555 512,878 (2) (2)
Under $1,000	$5,328		$5,328
$1,000 to $2,000 1
$1,000 to $2,000	1,757,997		1,757,997
$2,000 to $3,0001
$2,000 to $3,000	1,085,186
$3,000 to $4,0001
$3,000 to $4,000	981, 247		981 247
$4,000 to $5,0001
$4,000 to $5,000	1,041,166 704,712 640, 626 615,560 539, 141 529,082 487,694 397, 552 398,665 389, 855 352, 121 1,427,457 1,029,856 806,610 1,106,551 705, 158 537,929 382,570 391,557 234, 156 193,116 540,300 209,282 123,285 91,053 126,488 26,534 i.1		1 041 166
$5,000 to $6 000	$34,062 93,256 134,269 148,097 173,367 185,411 181,. 501 203,406 217,987 218, 143 1,127,813 1,119,215 1,153,383 2,128,046 2,020,235 1,782,580 1,555,242 1,650,241 1,223,784 1, 139, 352 4,394,886 1,670,167 1,504,802 824,449 1,077,239 436,401	'733' 774
$6,000 to $7,000
$7,000 to $8,000	749' 829
$8,000 to $9,000
$9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $:500,000 to $400,000 $400,000 to $500,000 $500,000 to $750,000 $750,000 to $1,000,000... $1,000,000 to$l,500,000..	702,449 673,105 579,053 602,071 607,842 570,264 2,555,270 2,149,071 1,959,993 3,234,597 2,725,393 2,320,509 1,937,812 2,041,798 1,457,940 1,332,468 4,935,186 1,879,449 1,628,087 915,502 1,203,727 462,935 8
$l,500,000to$2,000,000. .
$2,000,000 to $3,000,000..
$3,000,000 to $4,000,000. .
$4,000,000 to $5,000,000. .						.
$5,000,000 and over
CL^ssps cTniippd 2 , .		3,850,702	11,300	2,012,701	1.53,967	2,125,509	2,279,476
Total	388,442	1,153,008,156	807,231,100	210,303,449	18,011,801	28, .522, 843	46,534,644

1 Nontaxable. Specific exemptions exceed net income.

3 Classes grouped to conceal net income and identity of taxpayers.

136

STATISTICS OF INCOME.

TABLE

13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME CL A S SE S— Continued .

		Number of re- turns.	Net income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
	Personal ex- emption.	Divi- dends.	tax.
Under $1,0001	20, 120 138 32,862 76,937 57, 524 15,948 7,707 12, 102 1,164 4^197 2,534 1,799 1,259 981 687 555 412 369 277 1,001 549 327 353 147 96 64 37 23 19 40 21 7	$11,545,508 62,812 50,904,533 109,392,758 136,999,496 39,441,328 25,572,438 42,084,444 5,054,000 44,196,918 22,907,049 16, 405, 900 13,454,206 10,666,465 9,295,506 7, 199, 324 6,383,618 5,145,378 4,986,174 4,009,490 17,223,627 12,260,312 8,929,110 12,118,417 6,525,232 5,295,874 4,110,228 2,757,955 1,948,935 1,794,957 4,755,617 3,774,409 1,553,502	$31,619,500 2,500 86,421,800 77,574,000 175,058,300 24,635,300 27,554,000 29,500,300 3,795,200 26,447,300 9,929,900 5,935,900 4,239,000 2,887,600 2,258,800 1,558,600 1,227,800 920,200 531,500 610, 800 2,177,200 1,176,900 697,100 750, 700 284,800 181,800 124, 700 80,800 56,000 36,200 63,200 49,400 15,400	$3,224,917 27,031 1,612,865 491,020 2,326,976 468,028 2,129,962 1,110,451 2,145,812 1,735,661 2, 362, 327 2,062,328 2,065,279 2,005,645 2,014,898 1,552,287 1,577,209 1,218,572 1,258,647 1,207,706 5,373,099 4,217,782 3,175,857 5,133,542 2,883,163 2,955,457 1,782,870 1,233,680 943,336 811,160 11,535,367 2,246,686 696,040
Under $1 000		$1,328		$1,328
$1 000 to $2 000		1,263,348	•	1 263 348
$2,000 to $3,0001 . .
$2 000 to $3 000		580, 166		580,166
S3 000 to $4 000 1
		463,086		463,086
$4 000 to $5 000 1
	643,468 446,949 365,248 344,875 307,232 292,395 244,369 222,343 191,299 187, 163 147,310 681,526 510,659 373,553 492,318 257,440 205,911 180,818 111,965 79, 139 74,881 143,080 129,535 70,192		643,468 466 405
$5 000 to SO 000	$19,456 49,276 70, 962 80,911 92,349 88,636 94, 194 88,367 97,280 87,982 498,116 510,600 479,918 871,680 630,019 648,389 599,833 472, 217 384,273 397,607 1,333,321 1,388,869 634,672
	414, 524
$7 000 to $8 000	415 837 388, 143
$9 000 to $10 000	384, 744
$10,000 to $11, 000	333,005
$11 000 to $12 000	316,537
$12,000 to $13,000	279,666 284,443
$13 000 to $14 000
$14,000 to $15,000	235, 292
$15 000 to $20 000	1,179,642
$20,000 to $25, 000	1,021,259
$25 000 to $30 000	853,471
$30,000 to $40, 000	1,363,998
$40 000 to $50 000	887,459 854, 300
$50,000 to $60, 000
$60 000 to $70 000	780,651 584,182 463,412
$70,000 to $80, 000
$80 000 to $90 000 . .
$90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000	472,488 1,476,401 1,518,404 704,864
$300,000 to $400,000.. $400,000 to $500,000.. $500,000 to $750,000.. $750,000 to$l, 000,000 $1,000,000 to$l,500,00( $1,500,000 to$2,000,00( $2,000,000to$3,000,00{ $3,000,000 to $4,000,00( $4,000,000 to $5,000,00( $5 000 000 and over		1 1 1	i	(2) ?!	(2) (2)	(2)	(2) (2) (2)	(2)
1
)..	2	7,559,816	2,800	8,381,262		4,780,901	4,780,901
Classes grouped ^		1,464,518	5,400	1,248,082	16,402	770,014	786, 416
Total	250,147	657,779,854	518,710,700	85,215,004 1 9.027.998	15,169,842	24,197,840
		1 ' '

MINNESOTA.

Under $1 000 1	3 740	$1,935,489 138, 441	$5,883,900 7,800	$1, 782, 547 22, 685 1,155 747
	'269	$4,308		$4, 308
$1,000 to $2,000 1	13 190	20, 920, 161 52, 270, 167	35, 146, 600 38, 077, 200
37^ 950 32, 279 10, 723 4,428 9,278	376, 697	553, 894		553, 894
$2,000 to $3,0001 $2 000 1 0 $3 000	77 514 565	97,234,500 19,214,400 15 217 600	1,360,866 637 589
27, 251, 270 14 728 311	294 146		294 146
$3,000 to $4,0001 $3 000 to $4 000	1,655 557
31 820 959	23' 733 800	1 162 372	282 000		282,000
	2, 553, 191 17,321,438 11 231 290		1, 146, 640 1, 242, 724 1,483,950
$4 000 to $5 000	3 846	10, 142, 800 4 772 200	238 247		238 247
$5 000 to $6 000	2,048 1,406	209, 831	$10, 091	219, 922
$6,000 to $7,000	9,085,392	3,261,000	1, 206, 174	204, 794	27, 121	231,915
$7,000 to $8,000	987	7, 269, 860	2, 309, 800	1, 100, 171	191,934	38, 916	230, 850
$8,000 to $9,000	654	5, 538, 901	1, 554, 300	968, 142	159, 631	41,878	201, 509
$9,000 to $10,000	494	4,690,711	1,129,200	1,014,799	146, 051	46, 620	192, 671
$10,000 to $11,000	362	3,797,414	843, 700	719, 558	127, 999	46, 854	174, 853
$11,(K)0 to $12,000	299	3, 432, 591	693, 300	911,669	116, 850	50, 421	167, 271
$12,(X)0 to $13,000	217	2,706,301	498, 600	662, 114	97, 459	46, 247	143, 706
$13,000 to $14,000	197	2,657,280	455, 900	734, 696	94, 641	52,082	146, 723
$14,000 to $15,000	156	2, 262, 950	375, 100	660, 102	80, 280	49, 888	130, 168
$15,000 to $20,000	555	9, 512, 443	1,231,800	3,181,091	364, 612	273, 471	638, 083
$20,000 to $25,000	268	5, 961, 931	552, 300	2, 213, 071	228, 168	254, 033	482, 201
$25,000 to $.30,000	167	4, 579, 744	366,600	2, 069, 234	175, 326	246, 643	421,969
$30,000 to $40,000	171	5, 910, 784	349, 800	2, 866, 477	213,076	427, 198	640, 274

1 Nontaxable. Specific

» Classes grouped to conceal net

exceed net income, income and identity of taxpayers.

STATISTICS OF INCOME.

137

TABLE 13.— PERSONAL RETITRNS-^DISTmBTITION BY INCOME

CL A S SE S — Continued . MINNESOTA— Continued.

			Exemption	from nor-
Income class.	Number of re-	Net income.	mal tax.	Normal tax.	Surtax.	Total
		tax.
	turns.		Personal ex-	Divi-
			emption.	dends.
$40,000 to $50,000	84	$3,7.51,1.52	$143,200	S2, 017, 064	$130, 820	$364,003	$494, 823
$50,000 to $60,000	44	2,434,996	95,000	1, 332, 528	77, 302	301,686	378, 988
$60,000 to $70,000	43	2,771,421	92,600	1, 403, 138	107,117	409,188	516, 305
$70,000 to $SO,000	26	1,9.59,344	39,300	1, 585, 722	42,792	338, 508	381, 300
$80,000 to $90,000	11	929, 481	27,400	755, 782	15, 335	182, 782	198, 117 267, 819
$90,000 to $100,000	11	1,055,225	25,800	691,495	30, 180	237, 639
$100,000 to $150,000	9	1,070,397	19,400	546, 439	38, 170	296, 322	334, 492
$1.50,000 to $200,000	5	843,323	14,200	302, 176	41, 382	299, 810	341, 192
$200,000 to $250,000	3	m	r-)	(A	('')	(2)	(')
$250,000 to $.300,000	1	(2)	(2)	(2)	(^)	(2)	(2)
$.300,000 to $400,000
$400 000 to $500,000
8.500,000 to $7.50,000
$7.50,000 to $1,000,000...
$1 000,000 to $1,500,000.
$1,500,000 to $2,000,000. $2,000,000 to $3,000,000. $3 000,000 to $4,000,000.
$4 000 000 to $5 000 000
$.5;000,000 and over....
		926,776	7,600	992,948	3,265	386,106	389, 371
Total	124, 501	340,833,699	265, 446, 700	39,961,964	4,269,610	4,427,507	8,697,117

MISSISSIPPI.

Under $1 000 1	4 025	$1, 157, 955 6,277	$8, 827, 300 2,000	$682 539
Under $1,000....	' 16	11,761	$146		$146
$1,000 to $2,000 1 $1 000 to $2 000	3 726	5, 688, 528	9,619 000	75, 192
5^951 1 882	7 163 703	4, 915, 600 18,457,500 2, 897, 100 3, 700, 200	12, 789 202, 296	91 229		91 229
$2,000 to $3,0001 $2,000 to $3,000	14, 238, 940 4 677 429
52 785	69,208		69, 208
$3,000 to $4,0001	998	3, 322, 790	1.50, 928
$.3,000 to $4,000	1,630	5,678,733 441, 972	3,921,600	89, 513	66,984		66,984
$4,000 to $5,0001	101	407, 300	111,131
$4 000 to $5 000	1 118	4 978 156	3 077 400	151 420	70 109		70,109 42,673 35, 352 41,416
	'389	2^ 123', 618 1 404 744		202' 728 165, 800 113,131	40^ 873	$1,800 4 114
$6,000 to $7 000	218	522 000	31 238
$7,000 to $8,000	169	1, 262, 003	420; 500	34' 813	6;603
		760, 914 777, 761	220, 900 192, 100		20, 695 24,939	5,951 7 732	26,646 32,671
$9,000 to $10,000	82	128, 482
$10,000 to $11, 000	63	661, 228	149,000	135, 410	21, 926	8^159	30, 085
$11,000 to $12,000	55	632, 973	126,300	101, %8	24,624	9,351	33, 975
$12,000 to $13,000	35	439, 601 527, 054	73,600	76,644	19,672	7,631	27,303
$13,000 to $14,000	39	92, 600	101, 480	21, 666	10, 363	32,029
$14,000 to $15,000	22	318, 790	51,400	56, 376	13, 552	7,029	20, 581
$15,000 to $20,000	64	1,072,670	152, 500	259, 181	45, 177	29,790	74,967
$20,000 to $25 ,000	32	708, 736	75,400	178, 994	32 236	29,157	61, 393
$25,000 to $.30,000	18	489, 333	39,600	337, 223	12, 726	26,685	39, 411
$30,000 to $40,000	18	619, 911	40,400	191, 880	27,238	44,642	71, 880
$40,000 to $50,000	3	131, 070	7,600	78, 816	3,025	12, 236	15, 261
$.50,000 to $60, 000	5	273, 018	14,200	19, 656	18,296	33, 348	51,644
$60,000 to $70,000	2	125, 329	3,800	124,468	99	17, 788	17, 887
$70,000 to $80,000	2	154, 192	4,000	141, 566	475	27,459	27,934
$80,000 to $90,000 .
$90,000 to $100,000
$100,000 to $150,000	1	(2)	s	(2)	(^)	(2)	m
$1.50,000 to $200,000	1	(')	i^)	(^)	(2)	(})
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000...
$l,000,000to$l, 500,000. .
$1,500,000 to $2,000,000. .
$2,000,000 to $3,000,000..
$3,000,000 to $4,000,000. .
$4,000,000 to $5,000,000. .
$5,000,000 and over
Classes grouped 2. .		267,010	3,000	181, 817	6,219	82, 133	88 352
Total	25,614	60,104,43?	58,961,700	4, 298, 282	697, 165	371,971	1,069,136

1 Nontaxable. Specific exemptions exceed net income.

2 Classes grouped to conceal net income and identity of taxpayers.

138

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBTJTION

CLA S SE S— Continued . MISSOURI.

BY INCOME

Income class.	Number of re- turns.	Net income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
Personal ex- emption.	Divi- dends.	tax.
Under S1,000 1	7,627 43 22, 653 44,288 43,259 15, 640 4 472 12, 434 587 7,971 3,177 2,264 1,538 1,079 847 670 554 416 291 280 957 491 306 316 154 72 41 32 21 9 16 7 2 2 2 1	$4,426,101 27, 909 35,423,021 65,089,353 102, 233, 625 39,289,923 14, 742, 535 42,731,704 2,637,440 35,600,424 17,437,133 14,621,079 11,489,711 9,155,630 8,033,022 7,017,788 6,360,361 5, 188, 197 3,930,676 4, 058, 561 16,519,666 10,911,662 8,328,898 10,885,255 6,906,496 3,917,218 2,648,960 2,391,333 1,782,495 867,413 1,892,973 1,171,725 436,271 562,932 8	$13,101,200	$1,932,295 11,837 906, 103 290, 429 1,458,123 474, 021 1, 277, 823 904, 135 1,481,056 1,211,906 2, 079, 610 2,035,259 1,804,438 1,940,846 1, 590, 193 1,841,652 1,583,019 1,464,274 1,059,943 1,297,951 5,197,818 3, 871, 705 3,466,750 5,275,176 3,270,188 2,135,948 1,386,509 1,258,341 1, 202, 587 543,025 1, 952, 682 317, 661 236,895 409,365 (^) (2)
Under $1,000	$644	.	$644
81,000 to $2,0001	56,157,700 44, 743, 100 129, 215, 800 25,701,000 16,035,400 30, 317, 500 1,861,200 20,967,800 7, 189, 000 5,152,600 3, 447, 900 2,398,500 1,889,400 1,450,300 1, 194, 800 858,700 623,000 599, 000 2,055,200 1,044,000 644,700 610,900 285,900 154,500 79,000 57,400 41,200 16,400 27,600 13,000 5,600 3,000 («)
S1,000 to $2,000	804, 296		804 296
S2,000 to S3,000 1
82,000 to $3,000	527, 126		527,126
$3,000 to $4 ,0001
$3,000 to $4,000	465, 225		465 225
$4,000 to $5,0001
$4,000 to $5,000	535, 673 338,666 321,379 298,172 257, 874 255, 157 221, 163 221,225 179, 138 147, 120 148,572 643,483 426, 188 323,269 390,079 248, 492 140,651 87, 897 87,094 48, 489 27,056 32,276 66, 573 16, 470 20,929 (2)		535, 673 354,378 364,703 358, 521 327, 639 335,113 307,467 314, 660 268,055 224,179 237,964 1,123,253 876, 482 769,267 1,168,309 920,364 617,002 477, 361 498, 349 400, 647 223,288 560, 784 481,310 193,253 273,708 8
$5,000 to $6,000 $6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to 830,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 $300,000 to $400,000 $400,000 to $500,000 $500,000 to $750,000	$15,712 43, 324 60,349 69, 765 79,956 86,304 93,435 88,917 77,059 89,392 479,770 450,294 445,998 778,230 672,372 476,351 389,464 411,255 352, 158 196,232 528,508 414,737 176,783 252,779 0)
$750,000 to $1,000,000...	.
$1,000,000 to $1,500,000 .
$1,500,000 to $2,000,000. $2,000,000 to $3,000,000. .
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000. .
$5,000,000 and over. . .
		1,193,611	4,000	519, 165	53, 326	597,505	650,831
Total	172,519	499,911,004	367,946,300	57,688,728	7,333,702	7,326,649	14,660,351

MONTANA.

Under $1,0001	3,732	$1,858,826 8,711 8,336,600	$6,581,200	$172,447 247 89,888
Under $1 000	17 5,253	$343		$343
$1,000 to $2,0001	14,621,700
$1 000 to 82 000	9 276	13,876,328 23,082,253 7,893,569 4,108,590 7,934,943 578,824	9 378 900	24,465 218,166 46,463 146,824	179, 130		179 130
$2,000 to 8.3,000 1 $2 000 to $3 000	9,672	30^337,100
3 285	4,645,300 4,603,300	127,861		127 861
$3,000 to W,000 1 $3 000 to $4 000	1,239
2 303	5,501,800 455,500	153,780	92,147		92,147
$4,000 to $5,000 1	132	149,153
$4,000 to $5 000	984 358	4,408,239 1,949,671	2,769,000 866, 500	143,836 182,432	59,425 37,523		59,425
$5,000 to rj,ooo	$1,634 3,503	39,157
$6,000 to $7,000	184	1,187,111	453,900	141,684	25,976	29,479
$7,000 to 88,000	103	770, 299	247,300	127,535	18,751	4,045	22,796
88,000 to $9,000	77	651,893	191,100	117,792	17,833	4,923	22,756
$9,000 to $10,000	63	501,162	123,400	117,844	15,946	4,920	20,866
$10,000 to $11, 000	42	441,351	93,800	122,321	12,634	5,472	18,106
$11,000 to 812,000	28	321,333	66,700	60,722	12,194	4,695	16,889
$12,000 to $13,000	30	375,055	73,400	68,29S	14,338	6,469	20,807
$13,000 to $14,000	19	257,027	44,200	57,821	11,392	5,009	16,401
$14,000 to $15,000	18	259,604	36,800	80,990	8,989	5,677	14,666
$15,000 to $20,000	48	805,489	108, 900	210,710	32,078	22,460	54,538
$20,000 to $25,000	24	542,004	56,600	268,352	16,770	22,869	39,639
$25,000 to $30,000	14	373,818	28,600	182,859	11,334	19,510	30,844
$30,000 to $40,000	10	363,038	21,400	99,717	18,286	27 872	46,158

Nontaxable. Specific ; grouped to

exemptions exceed net income.

" net income and identity of taxpayers.

STATISTICS OF INCOME.

139

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME

CLASSES— Continued. MONTANA— Continued.

			Exemption	from nor-
	Number of re-	Net Income.	mal tax.	Normal tax.	Surtax.	Total
		tax.
	turns.		Personal ex-	Divi-
			emption.	dends.
$40,000 to $50,000	1	n	(2)	(2)	(2)	(2)	(2)
$50,000 to $60,000	1	(2)	(2) .	(')	n	(2)	(.')
$60,000 to $70,000	1	(^)	C-)	n	m	(2)	?ol
$70,000 to $80,000	1	(2)	(=)	(2)	(')	C)	P)
$100 000 to $150 000
$150,000 to $200,000	i	(2)	(')	(')	(^)	(2)	C-)
$200,000 to $250,000	1	(')	(')	(2)	{')	{')	{')
$9 "in nno tn s^nn onn
$400 000 to $500 000
$1 nfin nnn tn m ."infl noo
				:::.::::...:::::;:::-.
i'^'ooo'ooo to $3'ooo'ooo
<w non nnn t n <m nno nnn
SS'OOO^OOO and over
Classes grouped ^		£641,424	$12,200	$610,866	$7,851	$192,004	$199,855
Total	36,907	81,527,662	81,318,600	3,595,212	720,801	331,062	1,051,863
NEBRASKA.
Under $1 000 1	7 946	$4,042,667 60, 160 16, 747, 088 22 107 231	$16,671,400	$634,255
	'l22	$2,404		$2,404
$1,000 to $2,000 1 $1 000 to $2 000	30, 493, 900 15, 377, 000 53,551,900 9, 199, 200 6, 737, 800 12,306,400 1, 232, 500 9,354,300 3,702,900	564, 190
15 264	91 091	266, 629		266, 629
$2'000 to $3',000 1	17* 143	40; 825, 724 14, 716, 535 6 384 161	820,238 108, 263 471,044
5' 835 1 906	216,556		216, 556
$3;000 to $4^000 1 $3 000 to $4 000
4^841 346	16' 825, 872 1,533,897 15,407,156 7,771,187	160, 279 504, 909	173 599		173 599
$4,000 to $5,0001 $4 000 to $5 000
3,441 1,431	401, 230 631,265	225, 501 142, 226		225, 501
$5,000 to $6,000	$6,196	148,422
$6 000 to $7 000	801 535	5,156,497 4, 003, 7^4	1,969,900 1,246,900	633,612 592, 467	112, 100 105, 382	15,076 21,095	127, 176
$7,'000 to $8,000	126,477
	313	2,652,666 2,174,551	731, 100	334, 840	82, 529	20,044	102, 573
$9,000 to $10,000	230	539, 200	324, 031	73,351	21,493	94,844
$10,000 to $11,000	198	2,079,245	455,600	382,890	73, .347	25,703	99, 050
$11,000 to $12,000	142	1,626,888	319, 200	372,839	60,409	24,300	84,709
$12,000 to $13,000	99	1,235,190	227, 400	201,089	49,695	21,118	70,813
$13,000 to $14,000	85	1, 147, 798	189, 300	239,877	44,756	22, 562	67,318
$14,000 to $15,000	61	881,435	143, 400	155, 589	38,385	19, 162	57,547
$15,000 to $20,000	209	3,595,902	464, 500	814,057	153, 529	104, 636	258, 165
$20,000 to $25,000	114	2,565,890	232,600	709, 733	114,614	107,729	222,343
$2.5,000 to $30,000	57	1,558,163	120,600	465, 381	69,088	83,954	153,042
.$30,000 to $40,000	51	1,772,770	109, 800	768, 575	73, 761	128, 927	202,688
$40,000 to $50,000	23	1,034,143	45, 400	405, 310	45,729	99,976	145,705
$50,000 to $60,000	9	486, 518	15, 200	320, 466	13,470	58,652	72, 122
$60,000 to $70,000	5	327, 381	10,000	157,066	12, 148	48,813	60, 961
$70,000 to $80,000	3	223, 766	6,400	171,736	3,256	38,282	41,538
$80,000 to $90,000	3	247, 530	4,200	15, 828	17,476	47,390	64,866
$90,000 to $100,000	2	184,730	3,000	153,728	1,882	39,914	41, 796
$100,000 to $150 ,000	3	(2)	(2)	(})	(2)	(')
$150,000 to $200,000	1	(2)	(')	(2)	(2)	(2)	(2)
$200,000 to $250,000
$250,000 to $.300,000
$300 000 to $400 000
$400^000 to $500,000
$500,000 to $750,000
$750 000 to $1 000,000
$1,000,000 to $1,500,000 $1,500,000 to $2,000,000 $2,000,000 to $3,000,000 $3,000,000 to $4,000,000 $4,000,000 to $5,000,000 $5,000,000 and over
		528,998	8,800	28,055	38,670	162,631	201,301
Total	71,853	179,905,513	165,469,800	11,633,933	2,210,492	1,117,653	3,328,145

1 Nontaxable. Specific exemptions exceed net income.

2 Classes grouped to conceal net income and identity of taxpayers.

140

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME CLASSE S— Continued.

Income class.	Number of re- turns.	Net income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
Personal ex- emption.	Divi- dends.	tax.
Under $1 000 >	766 3 1,101 2,799 2,185 1,164 241 680 25 352 192 75 47 21 16 15 6 6 5	$385,682 2,288 1,731,. 509 4,191,461 5, 2.34, 663 2,a30,473 790,599 2,337,791 109,046 1,. 581, 677 1,036,841 492, 849 3.52, 951 178, 046 153, 200 158,008 68,765 74, 155 67, 072	$1,476,300	$18,782
	$91		$91
$1,000 to $2,000 1 $1 000 to $'' 000	3,002,200 2,841,400 6,707,400 1,650,600 888, 100 1,589,300 79, 000 894, 000 416,600 177,300 103,200 43,400 31,400 30,600 13,600 14,500 6,800	25,467 8,449 22,441 28,340 12,576 28,410 45,531 30,739 173, 083 76,981 67,064 15,396 47,770 47, 251 16,528 21,424 43,462
53,666		53,666
$2,000 to $3,000 1 $2 000 1 0 $3 000
46,243		46,243
$3,000 to $4,000 1 $3 000 to $4 000
28,815		28,815
$4,000 to $5,000 1
26,635 19,596 10,362 8,967 5,715 4,412 4,895 2,236 1,654 1,124		26,635
$5,000 to $6, 000	$770 1,606 1,889 1,366 1,556 1,979 1,010 1,246 1,304	20,366
$6 000 to $7, 000	11,968
$7,000 to $8,000...'	10,856
	7,081
$9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000	5,968 6,874 3,246 2,900 2,428
$15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000	8 1 3 4 1 2	130,780 85,408 140,414 (^) 109,440	11,600 (2) 4,900 5,800 2,400	21,372 (') 38,492 70,627 132,484	6.566	3,473 (4 4,210 10,322 (4 13,354	10,039 8,016 14,674 13,354
ssn nnn tn SQO ooo
$100,000 to $150,000 SI "^n nnn t n it9nn nnn	1	(2)	(2)	(2)	(.')	(.")	(2)
a9'in nnntn s^nn nnn
9Anr\ nnn tr> t7=in nnn
«i nnn nnntnti 'inn nnn
«a nnn nnn tnHA nnn nnn
$4 000 000 to $5 000 000
sw'nnn'nnn inri nvpr
Classes grouped 2		212,390	8.000	243,548	2,780	53,296	56,076
Total	9,719	22,455,508	19,998,400	1,236,217	231,915	97,381	329,296

NEW HAMPSHIRE.

Under $1 000 1	2,740 71 5,357 8,612 7,334 1,886 761 2,125 186 1,369 581 322 229 145 107 83 71 69 57 36 125 55 26 26 ac exempt jnceal net	$1,871,103 29,955 8,400,317 12,350,712 17,276,306 4,661,453 2,549,480 7,401,590 825,535 6,127,254 3, 171, 187 2,085,007 1,715,462 1,228,450 1,017,958 868,340 817,785 734,354 769,091 521,953 2,145,118 1,214,403 695,579 867, 416 ions exceed n iQcome and ic	$4,055,000 "*i4'268,'500" 8,676,900 22,150,500 2 843,700 2,649,200 4,997,500 520,300 3,608,000 1,292,700 695,700 482,800 306,600 225,800 166,900 136,500 117, 100 109,300 73, 200 251,500 111,200 54,800 51,800 Bt income, lentity of tax	$392, 591
.$1,000 to $2,0001	418,993 87,333
$2,000 to $3,0001	819,994 145,402
$3,000 to $4,000 1 $3,000 to $4,000	486,296 229,535
$4,000 to $5,0001- $4,000 to $5,000	563 657 302,392
$5 000 to $6,000	587,253
$6',000 to $7,000	502,829
	439,863
$8 000 to $9 000	364,984
$9'0()0 to $l6,0(X) .$10,000 to $11, 000 $11 ,000 to $12,000 $12,000 to $13,000 $13,(X)0 to $14,000 $14,000 to'$15,000 $1.5,000 to $20,000 $20,000 to $25,000 $2.5,000 to $30,000 $30,000 to $40,000 1 Nontaxable. Speci a Glasses grouped to c	324,021 330,518 245,676 264,275 318,920 252,338 1,042,562 628,223 341,167 455,958 payers.

90,694

89,372 55,114 39,467 37,628 30,477 27,073 23,058 26,009 23, 142 21,819 14,297 66,566 40,312 25,345 29,015

$2,696 6,268 9,048 9,305 10, 161 10,673 12,171 12,413 14,986 11,469 61,948 49, 754 36,404

STATISTICS OF INCOME.

141

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME CLASSES — Continued.

NEW HAMPSHIRE— Continued.

Income class.	Number of re- turns.	Net income.	Exemption from nor- mal tax.	Nonnal tax.	Surtax.	Total
Personal ex- emption.	Di%-i- dends.	tax.
$40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100 000 to $150 000. . .	19 8 5 8 1 4	$852,811 437 217 319,898 612,416 374,899	$38,800 14,000 8,000 12,800	$514,681 131, 539 209,127 509,289 186,408	$27,463 22,087 8,465 14,329	$83,888 53,393 46,503 82,310	$111,351 75,480 54,968 122,598 S,287
$150;000 to $200,000	2	'(})	(=)	(^)	(2)	r-)	(2)
$250 000 to $300 000. . .
$300 000 to $400 000
$500 000 to $750 000. . .
$750'000 to $1,000,000...
$1 500 000 to S2 000 000.
$2'000^000 to $3^000^000. .
$3 000 000to$4 000 000..
$4 000 000 to $5 000 000.
Classes grouped ^ . . . .		409, 447	6,000	271,619	12,551	128,914	141, 465
	32,410	82,352,496	67,934,300	11,372,338	948,809	810,481	1,759,290

NEW JERSEY.

Under SI 000 1	14, 193	$7, 748, 345	822 995 200 $5 108.541
Under $1,000	994	1 800	104, 158	814,363		$14,363
$1,000 to 82,000 1	29,225	45, 970, 304	73, 601, 500	2,546,857
$1,000 to $2,000	60, 128 63, 425	88, 038, 197 152,323,795	60,086,900 188,910,700	790, 159 3, 676, 377	1,089,028		1,089,028
$2,000 to $3,000 1
$2 000 to $3,000 .	24, 781	62, 108, 260 27, 131, 193 79, 271, 310	38 6:26 100	1,048,870 2, 564, 641 2, 891, 560	876,357		876,357
$3,'000 to $4,0001 $3 000 to 84,000	22' 793	28, 649, 500 64, 368, 500 4, 264, 500
885,151		885,151
$4,000 to $5,000 1	1,427	6,349,708	3,388,918
$4,000 to 85,000	17, 486 6,969 4 339	78, 367, 043	46,371,100	2, 804, 257	1, 190, 818		1,190,818 765,085 724 825
85 000 to 86,000 . . .	38,104,912 28,025,383 22,012,165 17 098 989	16,373,400 10, 120, 200 6,812,200 4,716,600 3, 478, 900	4, 355, 385 3 121 654	731, 976 641 374	$33,109 83 451
$6 000 to $7 000
	2,955 2,021	2, 839, 801	596, 024
$8 000 to $9,000	2, 407, 027	522, 391 494,006	128 765	651, 156 642, 242
$9,000 to 810,000	1,563	14,816,197	2,578,922	148^ 236
$10,000 to 811,000	1,199	12, 555, 075	2, 649, 200	1,992,589	463,233	154, 495	617,728
$11,000 to $12,000	980	11,243,277	2, 168, 100	1,949,916	432,618	164, 741	697,359
$12,000 to 813,000	746	9, 313, 926	1, 659, 200	1,717,883	368, 562	159,779	528,341
$13,000 to 814,000	609	8,211,585	1,333,400	1,673,090	338, 070	160,095	498, 165
$14,000 to $15,000	522	7,566,963	1, 122, 100	1,593,450	315,071	166, 644	481,715
$15,000 to 820,000	1,735	28,721,230	3,635,100	7, 080, 693	1,246,614	830,478	2,076,992
$20,000 to 825,000	891	19, 954, 692	1,949,200	5, 721, 133	883,602	829, 516	1; 713; 118
$25,000 to 830,000	525	14,273,317	1, 116, 700	4,576,335	633 338	761,743	1,395,081
830,000 to 840,000	559	19,277,053	1, 170, 500	6, 542, 267	872,486	1,386,447	2,258,933
$40,000 to 850.000	279	12, 391, 174	603, 200	4,983,961	543, 140	1,196,462	1, 739, 602
$50,000 to 860,000	152	8, 309, 886	328,200	3,633,728	339, 823	1,014,425	1,354,248
860,000 to $70,000	81	5, 249, 045	158, 800	3,391,087	214,013	764, 373	978, 386
870,000 to $80,000	63	4,706,683	125, 600	2,255,192	195, 226	810,447	1,005,673
880,000 to 890,000	33	2, 759, 051	57, 600	1, 382, 234	116,253	536, 263	652, 516
890,000 to 8100,000	40	3, 783, 761	78,000	2, 563, 159	128, 640	839, 456	968,096
$100,000 to 8150,000	62	7,265,031	108,000	4,612,496	267, 522	2,014,537	2,282,059
8150,000 to 8200,000	30	5,131,472	49,400	3,385,128	163, 873	1,838,925	2,002,798
$200,000 to $250,000	9	1,993,234	13,800	1,239,370	?i-	»i-	867, 162
8250,000 to 8300,000	1	(2)	(.')	(^	(})
8300,000 to 8400,000	5	1,741,954	8,400	2,834,465	25, 819	-5»»	865,799
8400,000 to $500,000	1	!.-i	(=>)	s	(2)
$500,000 to 8750,000	1	(2)	(*)	(2)
$750,000 to $1,000,000...
$1,000,000 to $1,500,000. .	1	(-)	(«)	(2)	(2)	(2)	(})
$2,000,000 to 83,000,000. .	1	(2)	(2)	(2)	(2)	(*)	C)
83,000,000to84,000,000..
$4,000,000 to 85,000,000. .
$5,000,000 and over
		4, W7, 187	10,600	2, 473, 142	179, 479	2,644,174	2,823,653
Total ... .	269,096	856,856,058	577,752,200	106,428,445	14,822,502	18,435,792	33, 258, 294

I Nontaxable. Specific exemptions exceed net income.

; grouped to conceal net income and identity of taxpayers.

60729°— 23 10

142

STATISTICS or INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME

CliA S SE S— Continued .

NEW MEXICO.

Income class.	Number of re- turns.	Net income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
Personal ex- emption.	Divi- dends.	tax.
Under 81,000 1	887 5 1,580 2,673 3,367 1,079 418 840 74 454 165 42 29 18 12 11 8 4 3 14 12 6 6 1 3	$383,747 3,321 2, 464, 871 3,983,543 8,018,367 2,681,186 1,387,127 2, 878, 804 323,856 2,027,220 901,041 435, 102 316,365 245, 255 171, 135 125, 792 126,019 99, 737 53,912 43,999 241, 484 266, 612 167,014 203, 281 165, 248	$1, 799, 800 2,000 4, 445, 200 2,731,400 10, 722, 700 1,635,600 1,526,600 1,973,800 256,000 1, 162, 200 390,900 134, 500 79,000 54,600 28,000 21, 500 21,900 16, 100 6,600 5,400 22,000 19, 200 9,000 6,800 3,600	$63,506
Under S1,000	858		$58
SI, 000 to $2,000 1	20, 478 7,242 65, 042 38, 480 54, 357 72, 103 116,473 64,012 116,720 39,751 47,923 38,713 28, 501 35,078 19,044 9,952 7,427 12,340 111,961 170, 434 104,348 120, 818 98, 181
$1,000 to $2,000	50,117		50 117
$2,000 -to S3 ,0001
$2,000 to $3,000..	40, 652		40 652
$3,000 to $4,000 1
S3,000 to $4,000	33,508
.$4,000 to $5,000 1
$4,000 to $5,000	32,074 17,186 11,795 9,103 7,805 6,456 3,622 5,293 4,026 2,587 1,631 5,978 6,512 3,575 5,143 (4 »7,954
$5 000 to 86,000	8814 1,216 1,712 2,067 1,714 1,554 1,629 1,707 1,056 990 7,024 10,991 9,237 14,345 20,333	18 000
$6,000 to $7,000 $7,000 to $8,000 $8,000 to $9,000 $9,000 to $10,000 $10,000 to $11,000 $11,000 to 312,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60 000 to $70 000	13' Oil 10, 815 9,872 8,170 5,176 6,922 5 733 3,643 2,621 13,002 17,503 12,812 19,488 28,287
$80,000 to $90,000	1	m	(2)	(2)	(2)	(2)	(2)
$100 000 to $150 000
$200 000 to $250 000
$300 000 to $400 000
$400^000 to $500,000
$500 000 to $750 000
$750^000 to $1,000,066...
$1 500 000 to $2 000 000
$3 000000 to 84 000 060
$5 000 000 and over
Classes grouped * . . . .		124, 127	4,000	128,085	562	19,603	20,165
Total	11,780	27,&38,165	27,078,400	1, 590, 969	255, 637	95,992	351, 629

NEW YORK.

Under $1,0001 64,182 $37,990,948 $102,579,

Under 81,000 1,844 1,074,757 233,

$l,000tO $2,000' 132,240 205,301,241 330,850,

81,000 to 82,000 248,742 360,513,093 249,732,

82,000 to $3,000' 249,535 593,124,295 752,096,

82,000 to 83,000 93,519 230,952,363 160,549,

$3,000 to $4,000' 31,916 105,847,623 112,357,

83,000 to 84,000 74,740 259,357,409 177,654,

$4,000 to $5,000 1 3,713 16,470,464 11,669,

$4,000 to $.5,000 54,219 242, .397, 1.34 145,248,

$5,000 to $6,000 25,670 140,327,912 57,779,

$6,000 to 87,000 17,235 111,379,847 38,617,

$7,000 to $8,000 12,033 89,925,660 26,538,

$8,000 to $9,000 8,495 72,087,490 18,353,

$9,000 to $10,000 6,708 63,683,579 14,373,

810,000 to $11,000 5,055 .52,978,773 10,723,

S11,(K)0 to $12,000 4,170 47,916,476 8,900,

$12,000 to $13,000 .3,291 41,079,521 6,896,

$13,000 to $14,000 2,837 38,273,302 .5,948,

$14,000 to 815,000 2,387 34,612,499 5,009,

$1.5,000 to $20,000 8,135 140,195,351 16,825,

820,000 to 825,000 4,574 102,060,969 9,294,

$2.5,000 to $30,000 2,876 78,648,851 5,788,

$30,000 to $40.000 3,219 110,671,249 6,437,

1 Nontaxable. Specific exemptions exceed net income

2 Classes grouped to conceal net income and identity of

2,715,

3,051,413

3, 637, 464 2,896,857 2,6.35,883 2,524,411 2,278,244 2,217,797 1,937,279 1,863,798 1,643,436 1,583,864 1,459,175 6,170,700 4,684,8.55 3,559,921 5,144,741

8121,124

331,576

473,442

550,062

636,088

652,770

706,914

705, 121

700,733

762, 103

4,068,944

4,237,231

4,241,998

7,953,189

STATISTICS OF INCOME.

143

TABLE 13.— PERSONAL RETTJRNS— DISTRIBUTION BY INCOME

CLASSES— Continued. NEW YORK— Continued.

			Exemption from nor-
			mal tax.
Income cla.ss.	Number of re-	Net income.		Normal	Surtax.	Total
		tax.
	turns.		Personal ex-	Divi-
			emption.	dends.
$40,000 to S50,000	1,740	$77,504,861	$3,356,000	.$31,521,885	$3,484,317	$7,511,980	9,^51,308
$50,000 to 860,000	1,062	58,021,889	2,064,600	25,406,158	2,681,718	7,069,590
S60,000 to $70,000	675	43,468,229	1,294,600	21,137 043	1,850,695	6,365,787	8,216,482
$70,000 to $80,000	432	32, 314, 473	830,600	16,405,333	1,411,036	5,566,480	6,977,516
$80,000 to $90,000	315	26,725,569	605,200	10,806,755	1,228,587	5, 275, 043	6,503,630
$90,000 to SI 00,000	222	21,014,105	424,300	12,932,533	927, 734	4,669,546	5,597,280
$100,000 to $150,000	475	56,960,910	833,200	30,461,360	2,365,961	16,082,713	18,448,674
8150,000 to $200,000	177	30,282,307	289,600	18,045,400	1,168,992	10,850,040	12,019,032
$200,000 to $250,000	76	17,005,792	142,200	12,731,836	570,437	7,017,871	7,588,308
$250,000 to $300,000	28	7,571,491	35,000	5,669,726	215,074	3,309,539	3,524,613
$300,000 to $400,000	39	13,295,566	71,000	10,101,777	362,445	6, 368, 091	6,730,536
$400,000 to $500,000	28	12,043,351	33,000	15,744,319	266,368	6,101,076	6,367,444
$500,000 to $750,000	16	9,799,820	23,200	9,792,098	220,581	5,368,044	5,588,625
$750,000 to 81,000,000...	8	6, 887, 231	8,000	3,447,561	314,698	3,955,911	4,270,609
81,000,000 to $1,500,000.	5	5,433,289	5,800	5,539,738	58,501	3,199,187	3,257,688
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000.	3	(2)	m	(2)	C)	(^)	(2)
$4,000,000 to $5,000,000.
85,000,000 and over	1	C')	(2)	(2)	(2)	(^)	(^)
	22,557,415	6,400	26,077,569		14,396,359	14,396,359
Total	1,066,637	3,617,757,104	2,284,478,200	633,025,343	71,519,827	139,248,552	210,768,379

NORTH CAROLINA.

Under $1,0001	1,895 4 5,675 9,877 13,024 3,548 1,617 2,837	$1, 138, 534 1,464 8, 790, 308 14, 696, 875 30,973,265 < 717; 372 5,350,605 9,895,923	$3,513,700 500 14,962,600 9, 949, 200 42,164,500 5, 285, 700 5,822,000 6,998,700	$891,178 604 357,578 76,459 720, 400 198, 282 552,544 240, 016 457,499 342,5.35 746 085
Under $1,000	$33		$33
$1,000 to $2, 000'
$1,000 to $2, 000	187,259		187,259
$2, 000 to $3,0001
$2, 000 to S3, 000	130,680		130,680
$3,000 to $4,0001
$3,000 to $4,000	105,694		105,694
$4,000 to $5,0001	311 2,065 85 1	1,356,957 9, 182, 116 4,634,950 3, 688, 257 3,290,016 2 093 207	1,148,900 5,604,600 2, 174, 000 1,416,200 1 117 100
$4,000 to $5, 000	128,317 74,632 69,576 71 775		128,317 78,489 80,761 89,026 67,276 63,004
$5 000 to $6 000	83,857
$6',000to$7'000	569	723^313 712 848
$7 000 to $8 000	441	17' 251
$S 000 to $9 000	248	589, 500 468, 700	551 956	5l'582	15^694 17, 348
$9,000 to $10,000	186	l' 758,' 324	455,315	45; 656
$10,000 to $11, 000	142	1,482,551	348, 800	426,071	40,933	18, 127	59,060
$11,000 to $12,000	127	1,454,224	304,100	350,805	44,584	21,342	65,926
$12,000 to $13, 000	S5	1,059,057	212, 300	303,976	34,027	18,111	52,138
$13,000 to $14,000	/ /	1,042,073	196,600	362,375	30,431	20,547	50,978
$14,000 to $15,000	69	1,001,558	150, 100	325,819	34,886	21,996	56; 882
$15,000 to $20,000	210	3,562,074	486,800	1, 213, 438	122, 730	102, 434	225, 164
$20,000 to $25, 000	104	2,302,036	247,500	818, 016	86,567	94, 701	181,268
$25,000 to $30,000	42	1, 143, 022	96,000	532, 703	41,931	61,137	103,068
$30,000 to $40,000	65	2,238,699	151,400	1,014,111	82,545	161, 432	243, 977
$40,000 to $50,000	32	1,442,298	70,200	763, 250	46,291	141,999	188,290
$50,000 to $60,000	16	871, 797	38,900	421, 434	30,975	106,061	137,036
$60,000 to $70,000	9	580, 274	16,200	262,394	22,796	85,080	107,876
$70,000 to $80,000	6	444,519	15,000	189,492	17,769	75,825	93,594
$80,000 to $90,000	10	842, 219	13,000	596,873	26,605	165,050	191,655
$90,000 to $100,000	8	753, 708	17,800	443,323	17, 827	164,067	181,894
$100,000 to $150,000	4	438,585	5,000	636, 416	9,310	114, 104	123,414
$150,000 to $200.000	4	765,384	6,800	1,286,004	5 118	276,415	281,533
$200,000 to $250,000	1	m	m	(.')	(^	(■V	(^)
$250,000 to 8300,000	1	(^)	(==)	(2)	(')	m	h)
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000	1	(2)	(2)	C)	(2)	m	(=')
$750,000 to $1,000,000...
$1,000,000 to $1,500,000..
$1,500,000 to$2, 000,000..
$2,000,000 to $3,000,000. .
$3,000,000 to $4,000,000. .
$4,000,000 to $5,000,000..
$5,000,000 and over
		1,010,700	3,000	1,232,136		486,207	486,207
Total.	44,161	127,992,951	103,595,400	18,205,248	1,560,529	2,199,970	3 760 499

1 Nontaxable. Specific exemptions exceed net income.

* Classes grouped to conceal net income and identity of taxpayers.

144

STATISTICS OF INCOME.

TABIiE 13.— PERSONAL RETURNS— DISTRIBUTION

CLASSE S— Continued . NORTH DAKOTA.

BY INCOME

Income class.	Number of re- turns.	Net income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
Personal ex- emption.	Divi- dends.	tax.
Under $1,000 1	1,560 12 2,110 4,767 5,472 1,285 627 1,065 74 753 236 155 100 48 49 22 12 13 18 10 29 8 7 5 1 1 1	$729,682 9,704 3,419,896 6,974,098 13,212,789 3,181,805 2,082,825 3,680,048 318,563 3,399,171 1,290,964 999,373 751,305 406,225 468,487 232,686 138,303 161,041 243,231 144,669 492,475 184,448 184,814 164,436	$3,094,600	$67,514 2,005 g;S 189, 174 26,244 197,810 59,856 77,294 127,644 77,734 119,080 110,564 83,741 72,929 45,232 30,229 28,920 26,883 46,793 94,472 36, 119 82,975 77,074 8 (2)
	$307		$307
$1,000 to $2,0001 $1,000 to $2,000	6,129,900 4,785,300 17,240,400 1,962,200 2,240,400 2,595,100 278,600 2,088,100 605,200 381,400 265,700 108,600 127,700 44,400 26,200 35,200 39,000 28,400 69,500 17,000 17,600 13,800 i
87,012		87,012
$2,000 to $3,000 1
47,989		47 989
$3,000 to $4,0001 $3,000 to $4,000		'
41, 171		41,171
$4 000 to S5 0001 .. .
$4,000 to $5^000	47,548 26,177 21,175 17,738 11,148 14,257 8,094 4,911 6,131 11,338 4 146 21,514 9,252 5,355 5,009 e		47,548
$5 000 to $6 000	$1,118 2,924 4,001 3,073 4,743 2,925 2,051 2,721 4,770 3,180 13,771 7,921 9,420 11,161 s h	26,295 24,099 21,739 14,221
$6,000 to $7,000
$7,000 to $8 000
$8,000 to $9,000
$9,000 to $10,000 $10,000 to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $•20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000	19,000 11,019 6,962 8,852 16,108 7,326 35,285 17,173 14,775 16,170 i
$80 000 to $90 000
$100 000 to $150 000
$200 000 to $250 000
$250,000 to $300,000... .
$300 000 to $400 000
$400,000 to $500,000
$500 000 to $750 000
$750,000 to $1,000,000...
$1 000 000 to $1 500 000
$1,500^000 to $2,000,000. .
$2 000 000to$3 000 000
$3,000,000to$4,000,000. .
$4,000 000 to $5 000 000
$5,000,000 and over
Classes grouped 2		161,715	5,800	114,499	2,813	19,919	22,732
Total	18,440	43,032,753	42,200,100	1,837,299	392,0,85	93,698	485,783

Under 11,0001...	15, 401	$9,380,874 225 692	$24,925,300 3 500	$3, 354, 108
Under $1 000	417	37, 066	$7,073		$7,073
$1,000 to $2,066 1	44,972 95, 225 102 485	68,833,435	113, 184, 800	2, 292, 246 575; 445
135,731,875 242, 588, 549 67,437,315 41, 543, 928 81 773 078	95, 769, 100 311 635 900	1,579,980		1,679,980
$2,000 to $3,0001 $2,000 to $3,000 ..	3, 692, 474 1,028,836
26' 802	45, 397^ 000	839, 673		839,673
$3,000 to $4,0001 $3 000 to $4 000	12, 560 23 612	44, 918, 500 68,236,800 5, 505, 300	3,400,671 1 736 019
880, 091		880,091
$4 000 to $5 000 1	1,592	7' 003| 525	2', 691 ' 081
$4 000 to $5 000	16 442	73,377,175 37, 751, 033	44,288,400 16,412,200	2, 396, 833 5,109,346	1, 068, 873 682,082		1,068,873 714, 267
$5,000 to $6 ,000	6;917	$32, 185
$6 000 to S7 000	4,342 3,142	28,049,698 23,456,533 18,066,587 15,829,155	9 816 900	4 906,840	589 309	83,095	672, 404
$7^000 to $8^000	7,259,400 4, 762, 600 3, 722, 700	6,014,171	553, 885	123,244	677, 129
$8 000 to $9 000	2,131 1,670	4, 154, 240 3,964,016	483, 401 459, 086	137,085 157, 576	620, 486
$9,000 to $10,000	616,662
$10,000 to $11, 000	1,297	13, 597, 598	2,849,300	3,794,933	422, 387	167, 903	590,290
$11,000 to $12,000	1,050	12,053,094	2, 303, 800	3, 538, 996	389, 139	177, 500	666,639
$12,000 to $13,000	811	10,117,931	1,697,700	3,087,085	331,971	172, 789	604,760
$13,000 to $14,000	668	9,013,728	1,466,100	2,983,526	301,212	176,364	477,576
$14,000 to $15,000	577	8, 37fi, 220	1,262,300	2,618,464	294, 645	184, 155	478, 800
$15,000 to $20 ,000	1,885	32,421,462	3, 984, 100	12,403,771	1,149,157	940,038	2,089,195
$20,000 to $25,000	988	22,156,066	2,051,000	9, 044, 948	827,008	923,806	1,750,814
$2,5,000 to $30,000	563	15, 375, 473	1, 152, 900	7,485,438	646,432	828, 137	1,374,569
$30,000 to $40,000	692	23,669,519	1,400,900	12,300,497	787,459	1,690,153	2,477,612

I Nontaxable. Specific exemptions exceed net income.

3 Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME.

145

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME

CLA S SE S — Continued .

OHIO— Continued.

			Exemption	from nor-
Income class.	Number of re- turns.				Normal tax.	Surtax.	Total
	Personal ex-	Divi-	tax.
			emption.	dends.
$10,000 to $50,000	323	$14,327,100	$653,800	$7,957,675	$496,353	$1,384,891	$1,881,244
850,000 to $60,000	186		367, 800	4, 808, 788	3W,110	1,240,632	1,634,742
$60,000 to $70,000	114		210, 200	4 669 158	230,737	1,083,537	1,314,274
$70,000 to $80,000	72	5,426,000	127,800	3,648,427	143, 528	942,515	1,086,043
$80,000 to $90,000	37	3,117,685	77,000	1, 872, 388	97, 057	611,214	708,271
$90,000 to $100,000	30	2,874,885	50, 800	2,261,682	82, 268	646,648	728,916
$100,000 to $150,000	52	6, 174, 248	99,600	3,687,631	196,790	1, 729, 125	1,925,915
$150,000 to $200,000	13	2,293,999	17,600	1,917,341	58,219	836, 270	894, 519
$200,000 to $250,000	3	685,400	5,400	526, 591	10,708	283,770	294,478
$250,000 to $300,000	9	2,456,848	16,400	2,147,247	56,027	1,091,700	1,147,727
$300,000 to $400,000	7	2, 372, 283	12,000	2,627,536	40,483	1, 134, 108	1,174,591
$100,000 to $500,000	5	2, 296, 845	8,200	2,129,506	24,786	1,189,562	1,214,348
$500,000 to $750,000	4	2,645,746	4,400	1,697,029	114,816	1,467,317	1, .>S2, 133
$750 000 to $1 000,000
$1,000,000 to $1,500,000..
$1,500,000 to$2,000,000. .
$2,000,000 to $3,000,000..
$3,000,000 to $4,000,000. .
$4,000,000 to $5,000,000. .
$5,000,000 and over
Total	367,096	1,060,027,926	805,657,500	141,562,049	14,138,775	19,435,319	33,574,094

OKLAHOMA.

Under $1,0001	4,336	$2, 205, 417	$8,931,400	$112 482
Under $1,000 . .	53	42;946		$1,710		$1, 710
$1,000 to $2,000 1	10,089	16, 158, 801	27, 795, 200	155, 402
$1,000 to $2,000	12,196	18, 569, 760	12 367 100	37 326	247,095		247 095
$2,000 to $3,000 1	21,125 5,448 3,133	50,665,486 13,465,932 10, 291, 438	64,667,200 8,206,800 11, 728, 100	257,617 61,715 403, 362
82,000 to $3,000	208,746		208,746
$3,000 to $4,000 1
$3,000 to $4,000	4,816 354 3,000	16,702,117 1,525,264 13, 392, 981	12,213,000 1, 387, 800 8, 281, 800 3 253 500	233,460 140,346 244 398	170,825		170,825
$4,000 to $5,000 1
$4,000 to $5,000	193 389		193 389
$5 000 to $6 000	1 396	7 653 741	562' 496	I6I' 191	$6,867	168* 058
$6^000 to $7,000	'828	5, 343^ 591 4, 178, 517 3 323 570	2! 000' 200 1 372 600			147; 631 136 990
$7 000 to $8,000	561	Hi 427	115, 268 110,400 96,839	21' 722
$8 000 to $9 000	393	' 907', 000 625, 500	326 345	25' 004	135; 404 123, 381
$9,000 to $10,000.	279	2; 643', 931	311^759	26^542
$10,000 to $11, 000	219	2, 277, 815	526,900	266,712	87, 418	27,488	114,906
$11,000 to $12,000	176	2,020,799	3%, 100	162, 414	89, 493	29,542	119,035
$12,000 to $13,000	140	1, 747, 057	309,000	215, 099	78,413	29,776	108, 189
$13,000 to $14,000	118	1,590,318	273,500	261,686	69, 147	30, 817	99,964
$14,000 to $15,000	83	1,208,226	191,900	238, 399	52,637	26,817	79,484
$15,000 to $20,000	277	4,744,334	636,000	804, 522	224,786	136, 185	360, 971
$20,000 to .$25,000	147	3, 259, 726	323,800	613, 538	171, 534	133, 555	305, 089
$25,000 to $30, 000	66	1,809,699	145,000	320,534	99,193	97, 510	196, 703
$30,000 to $40,000	78	2,665,597	187,200	808, 620	134, 103	189, 930	324, 033
$40,000 to $50,000	29	1,287,128	70,600	403,417	70,120	124, 389	191,509
$50,000 to $60,000	18	967,499	38,800	342,586	48, 391	115, 875	164,266
$60,000 to $70,000	12	778 225	25,400	453, 552	35, 405	114, 933	150, 338
$70,000 to $80,000	4	289,668	7,400	48, 727	18,041	48, 164	66, 205
$80,000 to $90,000	3	256,924	5,800	125,439	13,422	51,293	64,715
$90,000 to $100,000	1	(2)	«	(^5	a	(}]	(2)
$100,000 to $150,000	1	(2)	(2)	(2)	(2)	(2)
$150,000 to $200,000	1	{')	(2)	(.')	(2)	(')	(2)
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000	1	(2)	(2)	(2)	(2)	(')	(2)
$400,000 to $500,000
$.500,000 to $750,000
$750,000 to $1,000,000...
$1,000,000 to $1,500,000 .
$1,500,000 to$2,000,000..
$2,000,000 to $3,000,000..
$3,000,000 to $4,000,000. .
$4,000,000 to $5,000,000. .
$5,000,000 and over
Classes grouped ^ .		749, 560	9,400	318, 715	32, 185	292,686	321,871
Total	69,381	191, 816, 067	166, 914, 000	8,985,533	2,661,632	1,544,875	4,206,507

1 Nontaxable. Specific exemptions exceed net income.

s Classes grouped to conceal net income and identity of taxpayers.

146

STATISTICS or INCOME.

TABLE 13.— PERSONAL RETURNS— DISTBIBXTTION CLASSES — Continued.

BY INCOME

			Exemption	from nor-
Income class.	Number of re-	Net income.	mal tax.	Normal tax.	Surtax.	Total
		tax.
	turns.		Personal ex-	Divi-
			emption.	dends.
Under $1 000 i	5 595	$3,147,888 13, 003! 524	$9,471,300 1,000 21,762,400	81,017.472 725 181,437
Under $1 000	46 8,255	$842		$842
$1,000 to $2,000 I
$1 000 to $2 000	16, 213 15, 866	23 843 245	16,366,800 48, Oil, 500	39 790	301 833		301 833
$2,0n0 to $3^000 1 $2,000 to S3 000	37', 882' 119	459^577 63 863 260,585
5 145	12 777 723	7,928,500 6, 168, 100	192,133		192,133
S3,000 to S4,000 1	1,701	5,607,367
			10,090,400 492 000	148, 669	166, 849		166,849
$4,000 to S5,000 I		592,675 9,416,232 5, 484, 469	175,633 217,404 344,377
2,126	5,634,600 2, 406, 100	141,752 112, 841		141,762 117; 726
$5,000 to S6!000	1,000	$4, 885
$6,000 to $7,000	636	4,116,331	1,502,400	356, 108	97 993	12,402	110,395
$7 000 to S8 000	413	3 065 793	963, 400	317, 051	83,523	15,838	99, 361
S8,000 to $9,000	279	2, 363, 544	664, 000	239,340	77,581	18, 794	96,375
$9,000 to 810,000	238	2, 256, 055	565,000	222,482	81,003	22,511	103,514
$10,000 to $11,000	146	1,529,377	328,300	170, 082	61,319	18,836	80,155
$11,000 to $12,000	137	1,574,484	317,500	308,489	58,499	23,231	81,730
$12,000 to $13,000	96	1, 199, 252	219, 400	155,097	52,509	20,669	73, 178
$13,000 to 814,000	78	1,052,832	177,500	226,676	41,342	20,609	61,951
$14,000 to $15,000	81	1, 174, 897	172, 100	234, 120	48,682	25,919	74,601
$15,000 to $20,000	223	3,819,905	488,800	877,739	162, 378	109,471	271,849
$20,000 to $25,000	90	2,015,728	196,000	446,661	93,630	83,692	177,322
$25,000 to 830,000	44	1,200,585	98,300	349, 198	55,959	64,634	120, 593
$30,000 to $40,000	46	1,581,852	102,400	462,826	73,406	113,796	187, 202
$40,000 to $50,000	27	1,205,022	49, 800	653, 902	38,356	117,077	155,433
$50,000 to $60,000	16	881,444	29,400	264,800	43,419	108,622	152,041
$60,000 to $70,000	4	253,268	6,200	184,899	4,676	36,418	41,094
$70,000 to $80,000	3	217,352	5,800	152,206	3,216	36, 184	39,400
$80,000 to $90,000	2	174,789	3,000	152,551	639	35,592	36,231
$90,000 to $100,000	2	189, 410	2,000	133,018	3,974	42,082	46,056
$100,000 to $150,000	2	241, 470	3,000	134,902	7,640	68,584	76,224
$150,000 to 8200,000	2	392, 156	2,000	55,000	26,437	150,627	177,064
$200,000 to $250,000	2	462,912	3,400	181,466	21,565	192,767	214,332
$250 000 to 8300 000
$300,000 to $400,000	1	(?)	(2)	(')	(2)	e)	(2)
$500 000 to $750 000
$1,000,000 to 81 ,500,000. .	2	(^)	(?)	(=)	e)	(')	e)
$2 OOo'oOOtois'oOO 000
		2,398,923	7,600	20,142	186, 819	1,367,525	1,554,344
Total	62,804	159,574,639	134,240,000	9,208,287	2,240,815	2,710,765	4,951,580

PENNSYLVANIA.

TTnHor ft! 000 1	18,863 1 410	$11,086,693 750 346	$31,696,700 62 800	$12,938,434 151, 679
TTnrlpr SI 000	$23,060		$23,060
$1,000 to $2,000 I	68,356	105 274 948	172 648 300	4,997,272 1, 943, 233
		2, 814, 261		2,814,261
$2,000 to $3,000 1		400, 215, 298	431,350,700 78, 418, 900 74,048,700 112,589,100 10, 480, 000 89, 457, 200 29, 482, 900 17, 195, 500 12, 164, 700 8,314,600 6, 557, 400
	4,409,225 7, 847, 885 6, 409, 614	2,080,247		2,080,247
$3^000 to 84;000 1
47' 646 3,017 34,494 12,695 7,645 5,361 3,732 2,993	165, 356^ 362	1, 870, 193		1, 870, 193
$4,000 to $5,000 1 «d fifift fn *<; nnft	1'^ 914 81 '<	5, 575, 154 8 670 710
154,601,937 69, 258, 383 48, 738, 190 40, 087, 673 31,617,457 28, 363, 104	2,263,301 1,280,633 1,0.59,911 1, 012, 870 895, 742 899, 519		2,263,301
	9>12;295 7,340,128 6,578,708 6 165,579 5,914,914	858,852 144,625 211, 590 240, 152 283, 108	1,339,485
$6 000 to $7 000	1,204,636
	1,224,460
$8 000 to $9 000	1 135,894
$9,000 to 810,000	1,182,627
$10,000 to $11,000	2,278	23, 906, 298	4,901,200	5, 483, 898	793, 740	295, 218	1,088,958
$11,000 to $12,000	1739	19,965,885	3, 797, 500	4, 534, 139	712,874	293,732	1,006,606
$12,000 to $13,000	1 453	18, 155, 275	3, 088, 300	4, 408, 522	674, 753	311, 150	985,903
$13,000 to $14,000	1 250	16, 864, 901	2, 648, 200	4, 621, 799	626, 328	330, 413
$14,000 to $15,000	1,081	15,661,172	2,313,900	4,481,710	608, 821	345, 763	954,584
$15,000 to 820,000	3,418	58,666,257	7, 203, 600	17, 397, 195	2,372,403	1, 690, 860	4, 063, 263
$20,000 to $25,000	1 769	39,315,947	3, 690, 300	13,503,359	1,622,519	1,620,467	3,242,986
$25,000 to $;50,000	1,108	30,312,2.38	2, 259, 000	12, 212, 528	1,224,725	1,631,099	2, 855, 824
$30,000 to $40,000	1,342	46, 192, 730	2, 758, 100	18,783,080	1,907,946	3,317,044	5,224,990

> Nontaxable. Speclfii 2 Classes grouped to

exemptions exceed net income.

; income and identity of taxpayers

STATISTICS OF INCOME.

147

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME CLASSES — Continued.

PENNSYLVANIA— Continued.

			Exemption from nor-
Incxnne class.	Number of re-	Net income.	mal tax.	Normal tax.	Surtax.	Total
		tax.
	turns.		Personal ex-	Divi-
			emption.	dends.
$40,000 to $50,000	666	$29, 793, 255	$1,325,000	$13,024,685	$1, 195, 600	$2,905,357	$4, 100, 957
S50,000 to 860,000	372	20, 401, 493	777, 500	9, 618, 451	825, 517	2, 494, 492	3,320,009
$60,000 to $70,000	299	19,353,673	593,300	8,260,688	816,828	2,852,184	3,669,012
$70,000 to $80,000	186	13,893,566	368,600	6,430,751	551,025	2,390,654	2 941,679
$80,000 to $90,000	121	10,261,138	254,500	4,736,037	436,172	2,026,052	2,462,224
$90,000 to $100,000	74	6,974,752	143,200	3,496,224	272,007	1,542,980	1,814,987
$100,000 to $150,000	198	23,605,835	359,700	12,393,592	913,753	6,621,582	7,535,335
$150,000 to $200,000	56	9,693,034	96,000	6, 863, 483	301, 177	3, 496, 561	3,797,738
$200,000 to $250,000	37	8,091,360	67, 400	4, 424, 562	301,337	3,282,680	3,584,017
$250,000 to $300,000	17	4,672,859	35,800	1,942,710	214, 291	2,131,387	2,345,678
$300,000 to $400,000	16	5, 543, 554	18,800	5, 066, 668	122,618	2,668,600	2,791,218
$400,000 to $500,000	13	5,691,657	19, 800	5, 888, 716	60,844	2, 916, 377	2, 977, 221
$500,000 to $750,000		5,301,387	17,200	3, 709, 832	137, 856	2,940,967	3,078,823
$750,000 to $1,000,000...	5	4, 216, 428	9,800	2,738,524	140, 111 (4	2,416,063	2,556,174
81,000,000 to $1,500,000..	1	«	(2)	(')	(4	{')
$1,500,000 to $2,000,000..
$2,000,000 to $3,000,000..	1	(2)	(2)	(2)	(^)	(2)	(2)
$3 000 000 to $4 000 000
$5,000,000 and over
		3,223,058	3,400	2,875,638	205,222	1,962,007	2, 167, 229
Total	621, 103	1,937,291,858	1,266,543,800	273,063,730	31,238,204	53,422,016	84,660,220

RHODE ISLAND.

Under $1 000 1	2 053	$1,371,320 6S, 405	$2,940,600	$9, 190, 051 30, 688
Under$li000		$1,542		$1,542
$1,000 to $2,0001 $1 000 to $2 000	6,909	10,373,920 18 309 784	17, 314, 300 12 929 100	826, 363 200, 954 1,052,564 317,542 90S, 979
10;252	207,879		207,879
	24, 480, 506	30,875,500 6, 487, 400 3,994,400 8, 770, 200
	10,691,308 4, 142, 949	155,306		155,306
$3^000 to $4,0001	1,235
3,699 190		400, 464	i46,843		146,843
$4 000 to $5 000 1	839, 851	520, 400 5,844,700 2, 100, 200 1,158,300	484,817 580, 227
$4,000 to $5,000	2,229	9,991,361 5, 037, 253	142,637		142,637 92,623
$5 000 to $6 000..	921	935, 947	88,285	$4,338
$6,000 to $7,000	545	3,526,376	739,385	73,303	10, 647	83,950
$7,000 to $8,000		3,329,918 2,621,977	946, 300	743, 794	83,781 71,842	17,695	101,476
$8 000 to $9 000.	309	648, 300 524, 100	611,666	19,954	91,796
$9^000 to $10,000	235	2,234,596	578, 785	65,480	22,341	87,821
$10,000 to $11, 000	215	2,260,543	428, 600	751,902	64,297	27,998	92,295
$11,000 to $12,000	182	2,091,434	370, 200	658,295	63,306	30,671	93,977
$12,000 to .$13,000	156	1,941,620	314,900	587,057	65,774	33,130	98,904
$13,000 to $14, 000	96	1,293,625	196, 000	384,270	47,356	25,269	72,625
$14,000 to $15,000	103	1,491,101	205, SOO	429, 701	54,359	32,255	• 86,614
$15,000 to $20,000	327	5,657,934	675, 300	2, 077, 053	207,580	165, 087	372,667
$20,000 to $25,000	193	4,275,849	375, 400	1,812,929	153,543	ISO, 211	333,754
$25,000 to $30,000	118	3,226,004	226,300	1,516,991	120, 797	180, 720	301,517
$30,000 to $40,000	140	4,808,138	266,700	2,360,672	179,960	345,300	525,260
$40,000 to $50,000	81	3,570,404	161,100	1,857,499	114,274	346, 363	460,637
$50,000 to $60,000	36	1,978,561	71, 000	982,491	74,674	243, 085	317, 759
$60,000 to $70,000	26	1,683,367	41,600	1,176,097	40,552	248, 075	288,627
$70,000 to $80,000	26	1,980,245	47, 200	1,337, 139	54,458	348, 013	402,471
$80,000 to $90,000	19	1,593,218	24,600	825,420	56, 071	310,630	366,701
$90,000 to $100,000	10	942,727	17,000	553,938	29,341	208,435	237,776
$100,000 to $150,000	16	1,889,855	30,000	996,094	71,559	526,881	598,440
$150,000 to $200,000	8	1,370,305	10,400	1,287,862	9,826	491,451	501,277
$200,000 to $250,000	5	1,099,878	13,400	512,905	47,606	355,685	403,291
$250,000 to $300,000	4	1,118,861	3,000	842,942	27,826	612, 453	640,279
$300,000 to $400,000
$400,000 to $500,000	3	1,315,005	2,000	1,175,039	32,186	673,984	706, 170
$500,000 to $750,000	2	(')	«	(^)	(')	(')	(^)
$750,000 to $1,000,000...
$1,000,000 to $1,500,000..	1	V)	(')	(')	(2)	(.')	(.')
$3 000 000 to $4 000 000 .
$4,000,000 to $5,000,000..
$5,000,000 and over
		2,115,569	3,000	1,828,573	38,866	1,184,548	1,223,414
Total . .	48,057	157,568,411	98,537,300	41,557,095	2,591,109	6,645,219	9,236,328

Nontaxable. Specific exemptions exceed net income. I Classes grouped to conceal net income and identity of taxpayers.

148

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION

CLA S SE S — Continued . SOUTH CAROLINA.

BY INCOME

			Exemption	from nor-
			mal tax.
Income class.	Number of re- turns.	Net income.			Normal tax.	Surtax.	Total
Personal ex-	Divi-	tax.
			emption.	dends.
Under $1,0001	1,443 17 2,0.84 5,765 2' 008 1,370 1,664 209 1,123	$516,626 11,480 3,320,084 8,-544,512 18, 943. 056 4, 924, 012 4,520,641 5,7.»,723 922, 419 5,031,768	$3, 101, 300	$265,699
Under $1,000	$456
$1,000 to 82,000 1	5, 510, 700 5,811,400 25,779,400 2,849,600 5,141,700 3, 892, 900 808, 800 3, 065, 600 1 090 700	120, 857 39,260 367, 144 90,468 280, 565 189 144
$1,000 to $2,000	108, 422
$2,000 to $3,0001
$2,000 to $3,000	79,662		79 662
$3,000 to $4,0001
$3,000 to $4,000	66 910		66, 910
$4,000 to $5,000 1	250; 840 235, 982 386, 002
$4,000 to $5,000	69 281		69 281
$5,000 to $6 000	464	2,542,829 1,931,606	45,440	$2,263	47' 703
$6,000 to S7,000	299	' 719^ 300	43^ 736 36 696
$7,000 to $8,000	187	1, 394, 180	461, 300	345, 321	29,406	7^290
$8,000 to $9,000	134	1,133,612	316, 200	205,353	31,141	8,523	39, 664
$9,000 to $10,000	86	815, 646	227,000	140, 177	24,128	8,116	32,244
$10,000 to $11,000	61	641,850	150, 300	196, 903	17, 686	7,981	25,667
$11,000 to $12,000	49	564, 134	104, 900	232, 020	14, 990	8,298	■ 23,288
$12,000 to $13,000	39	484,311	103, 100	130, 626	14, 870	8,221	23,091
$13,000 to $14,000	29	391, 188	64,400	205, 151	9,241	7,627	16,868
$14,000 to $15,000	20	289, 212	48,200	51, 527	12,080	6 348	18, 428
$15,000 to $20.000	101	1,713,667	226,400	631, 378	62,465	48,528	110, 993
$20,000 to .$25,000	35	778,000	74,400	454, 826	29,231	32, 122	61, 353
$25,000 to $30,000	23	625, 387	56,900	262, 153	21, 981	33,434	55, 415
$30,000 to $40,000	22	773, 158	45,800	361,301	28,338	58,077	86, 415
$40,000 to $50,000	14	626, 427	32,200	232, 120	26, 682	60, 894	87, 576
$50,000 to $60,000	9	502,822	24,500	228, 948	18,375	62,931	81,306
$60,000 to $70,000	2	121,725	4 400	11,733	7 842	16,720	24,562
$70,000 to $80,000	2	144, 897	5,600	97,037	3,486	24,108	27, 594
$80,000 to $90,000	2	(.')	«	(2)	(^)	(^)	(2)
$90,000 to $100,000
$100,000 to $150,000	1	(-)	(2)	(2)	(2)	(2)	(2)
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to. $500,000
$500,000 to $750,000
$750 000 to $1 000 000
$1,000,000 to $1,500,000..
$1,500,000 to $2,000,000 . $2,000,000to.$3,000,000. .
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000. .
$5,000,000 and over....
Classes grouped ^		292,853	7,200	148, 103	10, 570	68,623	79 193
Total	25, 160	68,255,825	59, 724, 200	6, 545, 019	770,698	475,825	1,246,523

SOUTH DAKOTA.

Under$l,000i	2,791 3,113 5,555 4,991 1,456 758 1,230 132 845 259 145 90 68 47 32 28 30 18 11 29 11 4 7 ic exempti mceal net 1	$1,169,130 20,263 4, 813, 165 7,894,222 11,904,435 3,583,033 2, 505, 298 4,225,884 587,053 3,759,678 1,415,784 937, 649 669,289 489, 136 447, 802 334,844 322,449 375, 291 242,502 158, 836 490,532 250,485 109,182 230,397 ons exceed ne ncome and id	- $6,376,300 3,100 8, 919, 300 5,53.3,100 15,648,400 2,237,800 2,727,900 3,025,300 .512,200 2,402,500 677, 800 359, 100 192,000 131,600 104,700 75,100 65,500 73,300 35,800 21,400 65,400 20,800 11,000 16,400 t income. entity of taxj	$91,569 1,256 94,620 19,288 232,302 40,664 160, 540 47,656 173,999 83,609 158, 145 124,276 118,368 84,267 60,124 86,305 93, 122 57,352 73,730 46,903 216,014 71,309 34,821 116,611 )ayers.
	$632		$632
$1,000 to $2,0001
93,808		93,808
$2,000 to $3, 0001 $2 000 to $3 000
52,337		52, 337
$31000 to $4; 0001 $3 000 to $4 000
46,263		46,263
$4,000 to $5, 0001 $4 000 to $5 000
51,186 24, 171 20,229 17,394 14,245 15, 761 10,584 10, 163 15, 255 8,145 5; 871 13,400 9,798 5,222 6,482		51,186
	$1,217 2,793 3,4!53 3,654 4,495 4,040 4,777 6,461 4,742 3,482 13,921 10,720 5,742 15,733	25, 388
$6 000to$7 000	23, 022
$7,(X)0tO$8,000	20,847
$8 000 to $9, 000	17,899
$9,000 to $10,000 $10,0fX) to $11,000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15, 000 $15,000 to $20,000 $20, (XX) to $25,000 $2.5,(X)0 to $30,000 $30,000 to $40,000 1 Nontaxable. Specif s Classes grouped to ec	20,256 14,624 14,940 21,716 12^887 9,353 27,321 20,518 10,964 22,215

STATISTICS OF IISTCOME. 149

TABLE 13.— PERSONAL RETURNS— DISTRIBTJTION BY INCOME CL A S SE S — Continued .

SOUTH DAKOTA— Continued.

Income class.	Number of re- turns.	Net income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
Personal ex- emption.	Di^-i- dends.	tax.
S40,000 to S50,000 850,000 to S60,000 560,000 to S70, 000	1 2	(2)	8	(-)	(2)	?!	(2)
S70.000to$80,000
880,000 to 890,000
890,000 to $100, 000
8100,000 to $150,000
81.50,000 to 8200,000
8200,000 to $250, 000
$250,000 to $300,000
8300,000 to $400,000
8400,000 to 8500,000
$500,000 to 8750,000	1
8750,000 to $1,000,000...	1
81,000 000 to $1 500 000	• ■ - !
Sl,500,000toS2, 000,000. .
82,000.000 to 83,000,000. .
83,000,000 to 84 000 000.
$4,000,000 to 85,000,000. .
85,000,000 and over
Classes grouped ^		8151,159	89,200	$133,612 , 81,606	$16,871	818,477
Total	21,681	47,087,498	49,245,000		102, 101

TENNESSEE.

Under 81,0001	4,575	$1, 891, 156	$8,469,800	$810,290 5 923
Under 81,000	98	39,082 11,068,866 19, 910, 022 36,884,361	$1,510		$1,510
81,000 to 82,000 1	7,153 13,847 15,378	18,296,400 14, 045, 400 48,237,600	404,493 68, 367 756,860
$1,000 to $2,000	233,813		233 813
$2,000 to $3,000 1
$2,000 to $3,000	4,533	11,378,355 9, 251, 810	7,441,700 10,053 200	82,660 1,078,893	154, 410
$3,000 to $4,0001	2 771
$3,000 to 84, 000	4,509 497 2 837	15,658,799 2,139,421 12,689,361 6, 550, 587	11,377,500 1,909,800 7,862,800 2, 829, 200	262 405 625,480 378 064	164,649		164, 549
$4,000 to $5,000 1
$4,000 to 85,000...	179 579		179 579
$5,000 to $6,000	i;i98	741 489 719, 533	123' 450	$5,644	129' 094
$6,000 to 87,000	836	5, 405, 697	2,006,600 1 264 300	117 719 103 135
$7,000 to $8 000	542	4,060,597 3,328,153 2, 868, 883	586,309 571, 617	21' 499	124' 634
$';,oooto$9,ooo	394	'916' 000	94! 881	24' 920
$9,000 to 810,000	303	690 400	545,311	89 465	28,435	117,900
$10,000 to $11,000	225	2,355,073	514, 500	541,073	75,772	28,916	104,688
$11,000 to $12,000	202	2,323,020	452, 000	529,201	83 779	34,150	117,929
$12,000 to $13,000	148	1, 841, 980	333,200	442,600	65,941	31,341	97, 282
$13,000 to 814,000	112	1,505,239	247, 800	366,630	56,240	29 124	85,364
$14,000 to $15,000	81	1, 174, 468	190,600	302 515	46,436	25 985	72,421
815,000 to $20,000	286	4,899,472	631, 200	1,158,755	205,748	141, 181	346,929
$20,000 to $25,000	168	3,715,621	390, 900	1,354,195	142,443	152,337	294, 780
$25,000 to $30,000	83	2 281 790	194,800	773, 112	98,223	125,657	223,880
$30,000 to $40,000	104	3,571,597	219, 800	1,057,386	170,628	255,244	425,872
$40,000 to $50,000	31	1,337,573	68,600	481,615	63,302	124, 989	188,291
$50,000 to $60,000	15	807,644	33,000	264,280	35,382	97,045	132,427
$60,000 to 870,000	7	461,207	15,600	292,576	15,447	69,184	84,631
$70,000 to $80,000	4	298,054	10 800	45 574	15,233	51, 134	66,367
$80,000 to 890,000	2	167,221	3,200	78,265	6 541	32,477	39,018
$90,000 to $100,000	3	288,766	9 600 17;800	81,905	15,255	65 243	80,498
8100,000 to $150,000	7	815 920	296 805	39,689	224; 848	264,537
$150,000 to $200, 000
8200,000 to $250,000....
$250,000 to $300,000. . .
$300,000 to 8400,000
$400,000 to $500,000
8500,000 to $750, 000
$750,000 to $1,000,000 . . .
$1, 000, 000 to $1, 500,000
$1,500,000 to $2,000,000..
$2,000,000 to 83,(500,000..
$3,000,000 to $4,000,000
$4,000,000 to $5,000,000..
Total	60,949	170,969,895	138,734,800	15,704,181	2,398,570	1,585,481	3,984,051

1 Nontaxable. Specific exemptions exceed net income.

5 Classes grouped to conceal net income and identity of taxpayers.

150

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME

CLA S SE S— Continued . TEXAS.

Income class.	Number of re- turns.	Net income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
		Personal ex- emption.	Divi- dends.
Under $1 000 1	17,945 97 24,586 36, 332 50, 997 18, 743 7,385 20,202 844 11,660 3,984 2,037 1 235 754 543 440 320 318 199 184 540 272 141 198 110 30 15 15 3 12 6 2	$8, 301, 793 49,899 38,799,441 54,597,163 122.135,077 47,476,271 24, 559, 451 70, 129, 012 3,708,940 52,117,607 2', 614, 788 13, 137, 451 9,210,934 6, 391, 306 5,156,159 4,611,375 3,682,377 3,966,737 2,632,602 2,673,342 9,274,750 6,049,904 3,829,685 6,773,349 4,905,918 1,969,131 1,931,569 1, 136, 048 1,262,302 273,075 1, 419, 133 1, 100, 148 452, 167	$37,231,900 200 67,165,600 36,804,400 157, 415, 400 28,662,200 26, 867, 600 44, 270, 000 3, 153, 300 26,941,200 7,948,100 3, 660, 300 2,129,900 1,130,400 757,900 628,300 435, 400 456, 800 303,900 245,800 738, 900 359, 500 185,500 279, 300 137, 200 50, 400 34,600 20,000 21,000 3,000 13,600 6,800 4,400	$1,691,277 6,272 1,290,445 152,463 1, 508, 347 564, 307 1,303,680 1, 549, 037 1,038,117 1,675,582 2,189,625 1,673,797 1,341,010 1, 090, 471 1,047,672 792, 415 718,401 853,977 558, 845 534, 580 2, 314, 572 1,630,043 1, 205, 346 2, 092, 434 1, 464, 537 494, 478 538,659 219, 309 134,614 111,774 603,039 340,640 194, 359
	$1,793
$1,000 to $2.0001
710,706		710, 706
$2,000 to $3,0001
	735,717		735,717
$3,000 to $4,000 1
	981, 701		981, 701
$4,000 to $5,0001
$4,000 to $5,000	941,390 487,954 361, 559 296,432 232,917 201, 787 189,473 160, 503 172, 814 110,417 127,665 425,617 297, 056 189, 248 338, 997 251, 607 108, 639 109, 170 68, 803 85, 736 12, 184 65,127 70,373 19,953		941,390
$5 000 to $6 000 .	$17, 078 38,6% 48,186 48,347 51, 174 56, %1 54,098 67,945 49, 963 59, 197 266,495 248,766 203, 333 479,346 477, 751 240,824 273,251 198, 512 246,934 58, 082 3%, 068 228, 472 186,320	505 032
$6000 to $7 000	400' 255
is'oOO to $9 000	28l'264
$9^000 to $10,000 $10,000 to $11, 000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000	252^961 246,434 214,601 240, 759 160, 380 186,862 692, 112 545,822 392, 581 818, 343 729,358 349,463 382,421 267, 315 332,670 70,266 461, 195 298, 845 206,273
$300,000 to $400,000 $400,000 to $500,000 $500 000 to $750 000	1 1		(2)	(2) (2)	(=>) (^		i?
$750'000 to $1,000,000. . . $1 000 000 to $1 500,000	1	(2)	n	(2)	(2)	(2)	(=)
$2 000 000 to $3,000 000
$4 000 000 to $5,000,000
$5000000 and over
Classes grouped ^		1,568,523	5,800	560,782	80,118	836,639	916, 757
	200,188	536, 897, 427	448,068,600	33,482,906	7,835,456	4,832,438	12,667,894

Under $1 000 1	1.844	$934. 381	$3,052,500 2 600	$23,791 432
Under $1 000	24	15 249	$558		$558
$1,000 to $2,0001 $1 000 to $2 000	4,139	6, 436^665 9, 299, 327 17,171,682	11,469,900	126,613 21, 403
6 401	6 472 200	111,933		111,933
$2',000 to SS^OOO 1 $2 000 to $3 000	7; 2.56	24,026,500 2,623,300 3,700,000	280,155
1 783	4,355,794 3,315,928 5, 032, 754 509, 431	51,119	67,349		67,349
$3^000 to $4^000 1		262,015
	3,629,500 414, 400	75, 061 142,730	54,134
$4',000 to $5',000 1	115
	3,833,727 2, 127, 436	2,410,500 1,022,900 561,800	98, 289	53,049 34, 617		53,049 36, 487
	389	286,827	$1,870
$6,000 to $7,000	230	1,478,770	309, 193	27,972	4,306	32,278
$7,000 to $8,000	148	1,106,077	367, 800	191,558	25,430	5,885	31,315
$8 000 to $9,000.. .	100	844,027	247, 200	168, 323	21,894	6,316	28, 210
$9,000 to $10,000	65	614,921	157,900	106,536	19,375	6,374	25,749
$10,000 to $11,000	56	587,409	138, 400	148, 927	18,346	7,253	25,599
$11,000 to $12,000	44	506,782	114, 400	153, 602	15,330	7,504	22,834
$12,000 to $13,000	34	424,817	85,000	125,634	13, 187	7,304	20,491
$13,000 to $14,000	39	527,233	88 300	217, 455	16,379	10,373	26,752
$14,000 to $15,000	28	404,267	67,200	162, 048	12,023	8 870	20,893
$15,000 to $20,000	68	1,156,276	161,400	430, 5-18	40,386	32,597	72,983
$20,000 to $2.'-.,000	32	716,625	87 500	380, 921	23 034	29,904	52,938
$2.5,000 to $30,000	12	337,684	22,000	84,475	16,484	18,887	35,371
$30,000 to $40,000	13	440,651	29,600	209,657	14,378	31,116	45,494

1 Nontaxable. Specific

» Classes grouped to conceal net

exceed net income, income and identity of taxpayer.

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION

CLASSE S— Continued . UTAH— Continued.

151

BY INCOME

Income class.	Number of re- turns.	Net income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
	Personal ex- emption.	Di^^- dends.
$40,000 to $50,000 850,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000	6 3 2	$255,877 155,107 124,664	$15,200 7,600 4,200	$105, 183 76,431 80,201	$9,478 7,049 3,017	$23, 591 17,769 17,583	$33,069 24,818 20,600
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $150,000		::::::::::::::::;::;::;
$150,000 to 8200,000
$200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000...
$1,000,000 tO$l,500,000..
$1,500,000 to$2,000,000..
$2,000,000 to $3,000,000. .
$3,000,000 to$4,000,000. .
$4,000,000 to $5,000,000. .
$5,000,000 and over
Total	26,128	62,713,461	60,979,800	4, 319, 127	605,402	237,502	842,904

VERMONT.

Under $1,000 1	1,076 30 2,3.54 4,861 4,269 1,183 580 1,228 146 791	$580, 302 8,094 3,513,310 6, 709, 455 10, 138, 652 2,951,644 1, 962, 038 4,237,326 661,735 3,498,759	$1,626,800	$328,307 2,664 228, 292 30,646 362,707 44,594 454,962 115, 438 407,626 136, 656
Under $1,000	£210		$210
$1,000 to $2,000 1	5,954,400 4, 887, 800 13,015,100 1 867,600 1,836,100 2,968,200 437,000 2, 112, 300
$1,000 to $2,000	72,868		72,868
$2,000 to $3,000 1
$2,000 to $3,000	41,686		41 686
$3,000 to $4,000 1
$3,000 to $4,000	46,376		46 376
$4,000 to $5,000 1
$4,000 to $5,0C0
$5,000 to $6,000	339	1,863,741	801,700	308 008		$1,693	33, 176 32, 731 31,767 28,841 27,573
	217
$7 000 to $8 000	140	1 053 606	326 100	194,339 188, 631 229, 773	26' 107
$8,000 to $9,000	98	'831^809			6,329 7,669
$9,000 to $10,000	81	769,000	179, 400	19,904
$10,000 to $11,000	52	547,442	119, 200	159,625	16,884	7,020	23,904
$11,000 to $12,000	45	514,944	97,400	116, 219	17,660	7 505	25, 165
$12,000 to $13,000	30	373, 983	65, 500	82,580	13, 580	6,396	19,976
$13,000 to $14,000	29	391, 957	51,000	163, 593	11,426	7 703	19,129
$14,000 to $15,000	23	332, 682	46,800	118, 835	10,964	7 317	18,281
$15,000 to $20,000	60	1, 057, 377	127, 100	341,420	39, 159	31,917	71, 076
$20,000 to $25,000	47	1,034,251	86, 500	464,415	39, 116	52, 175	91, 291
$25,000 to $30,000	19	509,659	32,400	216, 768	20,058	26,839	46, 897
$30,000 to $40,000	16	545,865	29 800	307, 852	11,539	38,807	50,346
$40,000 to $50,000	14	612,688	27,400	409, 179	13,960	58,123	72,083
$50,000 to $50,000	8	431,913	13,400	286, 891	12, 161	52,006	64 167
$60,000 to $70,000	3	191,397	5,800	126,007	5,492	27,784	33,276
$70,000 to $80,000	1	n	(.')	(4	(^	{']
$80,000 to $90,000	2	164,805	4,000	124,602	3 264	31,501	34,765
$90,000 to $100,000	2	197,549	3,000	166, 178	2,761	45,844	48,605
$100,000 to $150,000	1	0)	(»)	(2^	(»5	(4
$150,000 to $200,000
$200,000 to $250,000
$250,000 to $300,000	1	(^)	(^)	(2)	n	(^)	(2)
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
$750,000 to $1,000,000...
$1,000,000 to $1,500,000.
$1,500,000 to $2,000,000.
$2,000,000 to $3,000,000.					•;
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
		468, 810	2,000	496,057	682	170, 755	171,437
Total	17, 746	47,561,557	37,439,000	6,880,777	558,470	597,297	1,155,767

1 Nontaxable. Specific exemptions exceed net income.

* Classes grouped to conceal net income and identity of taxpayers.

152

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION CL A S SE S— Continued . VIRGINIA.

BY INCOME

Income class.	Number of re- turns.	Net income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
Personal ex- emption.	Divi- dends.	tax.
Under Sl.OOOi	4,402 37 8,992 17,772 20,271 3*328 5,622 699 3,420 1,404 839 656 438 295 233 178 136 131 101 299 153 85 87 34 10 10 I 3 1 I	$2,066,185 19,497 14,066,026 26,0.33,007 48,477,594 16,461,436 11,157,040 19,510,385 3,052,608 15,306,121 7,644,078 5,434,449 4,887,832 3,710,435 2,800,047 2,445,482 2,042,305 1,694,327 1,773,715 1,464,118 5,122,957 3,409,590 2,317,638 3,005,684 1,496,866 530, 198 630,926 517,443 250,410 278,007 362,637	$7,134,100	$1,313,712 13,007 726,812 125,663 825,575 303,659 1,111,432 458,326 1,074,027 519,298 1,186,610 1,038,066 992,354 792,961 710,905 640,057 519,554 442,014 704,824 505,2.56 1,756,386 1,385,711 1,112,128 1,385,437 705,950 313,0.59 289,052 419,830 113,762 152,791 187,982 (2)
Under $1,000	$765		$765
$1,000 to $2,0001	22,954,000 18,068,100 62,992,800 10,265,300 12,068,100 13,606,600 2,453,000 9,349,200 3,365,200 2,024,900 1,517,700 1,046,600 687,300 526,200 429,500 318,700 306,700 239,200 661,600 351,900 191,600 190,800 75,600 19,000 20,400 13,800 6,200 5,400
$1,000 to 82,000	314,133		314 133
$2,000 to $3,000 1
$2,000 to $3,000	237,374		237,374
$3,000 to $4,0001
$3,000 to $4 ,000	228,320		228,320
$4,000 to $5,000 1
$4,0n0 to $5,000	217,298 133,301 108,896 114,553 98,709 79,369 72,945 66,856 57,614 49,208 50,438 181,823 123,602 81,175 111,129 64,314 17,227 27,007 12,255 9,069 9,657 (4		217,298
$5,000 to $6,000	$6,287 16,336 25,523 28,058 28,027 30,338 30,004 28,948 32^388 148, 187 140,799 124,455 217,116 143,473 62,503 92,173 88,068 48,536 60,309 134,097
$6,000 to $7,000	125 232
$7,000 to $8,000
$8,000 to $9,000 .	126 767
$9,000 to $10,000 $10,000 to $11, 000 $11,000 to 812, 000 $12,000 to $13,000 $13,000 to $14.000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to 840,000 $40,000 to 850,000 $.50,000 to $60,000 $60,000 to $70,000 $70,000 to 8S0.0OO $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000 $250,000 to $300,000 .	107*396 103,283 96,860 86 562 84,140 82,826 330,010 264,401 205,630 328,245 207,787 79,730 119,180 100,323 57,605 69,966 158,704 (2)
$300,000 to .$400,000
$100,000 to $500,000. . .
$500,000 to $750,000
$750,000 to $1,000,000
$1 000 000 to $1 500 000
$1,500,000 to $2,000,000. .
$2 000 000 to $3 000 000
$4,000,000 to $5,000,000, .
$5,000,000 and over
Classes grouped '		356,658	5,600	168,597	16,606	132,309	148,915
	76,257	208,331,701	170,899,900	21,994,797	2,508,250	1,652,866	4,161,116

WASHINGTON, INCLUDING ALASKA.

Under $1 000 1	17 290	$6,037,185 1,043	$32,216,100	$1,186,846
Under $1,000 ...	2	$41		$41
$1,000 to $2,000 1	14,979	23,287,948 4.5, 285, 430 42,816,094 25, 945, 240 13,307,662 31, 901, 082 2, 765, 448 26, 229, 723 9, 458, 501	37, 773, 100	609,617 103, 807 948 789
566, 321		566,321
$2,000 to $3,0001	17^ 397 10, 589 3,978	50, 041, 100 14, 501, 100 13,950,100 19, 355, 600 2 121 600
	449, 391		449, 391
$3,000 to $4,000 1	1,629,258
477, 237		477,237
$4,000 to $5,0001	631	1 291 286
5 842	13,564,400 3, 442, 500 1, 760, 900 825, 300	'809,' 812 1, 318, 889	474, 178		474, 178 207,955
$5,000 to $6,000	1,726	199,544	$8, 411
$6,000 to $7,000	9.32	6,017,620 3, 750, 061 2, 805, 775	1, 105, 592 621,951	146, 170	17, 792	163, 962
$7,000 to $8,000	502	117, 085	19, 813	136,898
		812, 877 665, 004	86,066	2i;i88	107,254
$9,0(J0 to .$10,000	221	2, 100, 581	335, 300	68,531	20, 817	89, 348
$10,000 to $11,000	161	1, 687, 402	241, 900	439, 288	59,468	20,780	80,248
$11,000 to $12,000	153	1, 756, 220	230, 900	552,951	61, 177	25,878	87,055
$12,000 to $13,000	90	1, 126, 548	128, 900	331, 863	42, 853	19, 281	62, 134
$13,fKJ0 to $14,000	87	1, 170, 364	129, 400	311, 969	45, 679	22,696	68, 375
$14,000 to $1.5,000	77	1, 114, 237	11.5, 900	341, 226	41, 590	24, 491	66,081
$15,000 to $20,000	211	3, 587, 576	299, 500	1,250,198	139, 588	102, 101	241, 689
$20,000 to $25,000	104	2, 290, 311	145, 900	1,074,958	74,848	91, 705	166, 553
$25,000 to $.30,000	63	1, 744, 667	74, 000	1, 008, 107	55,018	95,614	150,632
$30,000 to $40,000	40	1,388,273	52,800	491, 555	64,068	99, 179	163,247

1 Nontaxable. Specific exemptions exceed net income.

» Classes p-ouped to conceal net income and identity of taxpayers

STATISTICS OF INCOME.

153

TABLE 13.

-PERSONAL RETURNS— DISTRIBTJTION BY INCOME

C LA S SE S — Continued . WASHINGTON, INCLUDING ALASKA— Continued.

Income class.	Number of re- turns.	Net income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
Personal ex- emption.	Divi- dends.	tax.
$40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000	27 7 8 4	$1,194,981 385, 782 506,177 298, 528	$43,800 9,000 12,600 6,400	$726, 057 343, 837 313, 853 231,257	$32, 120 4,097 13, 572 4,048	$112, 585 47,585 72,675 51,296	$144, 705 51, 682 86,247 55,344
$90,000 to 8100,000 $100,000 to $150,000 $150,000 to $200,000 $200 000 to $250 000	4 6 2	383, 618 699, 936 348,245	4,000 9,800 3,000	193, 410 545, 294 400, 942	14, 198 9,639	86,382 200, 345 101, 177	100, 580 209,984 101, 177
$250^000 to $30o!oOO ....
$300,000 to $400, 000 $400,000 to $500, 000	2	717, 384	4, 800	40,000	52, 567	348, 972	401, 539
$750 000 to $1 000 000
$1,000,000 to $1,5(K),006. .
$1 .500 000 to S2 000 000
$2,000,000 to $3!000,000...	;:.:.:.::;
$3,000,000 to $4 000 000. ,
$4 000 000 to $5 000 000
Total	115,688	262,109,642	223, 140, 800	20,581,805	3,299,094	1,610,763	4,909,857

WEST VIRGINIA.

Under $1,000 ' . . .	4,017 31	$2,284,127 13 322	$7,778,500 100	$931, 885
Under $1 000	'989	$497		$497
$1,000 to $2,000 1 $1 000 to S2 000	9,186	13, 963' 748	25,425,900 17,385,200 71,479,700	567,315 105, 332 1,078,523
17, 202 21,600	26 148 186	353,538		353, 538
$2^000 to $3,0001	5i; 456^838
$2,000 to $3, 000	6,466	16,079,080	9, 433, 100	259, 468	261,076		261,076
$3,000 to $4 ,0001	3,082	10, 228, 6.59	11,484,100	1,054,237
$3,000 to $4 ,000	4,948	17, 256, 054	12,097,800	436, 043	189, 132		189, 132
$4,000 to $5,000 1	545	2,403,243 15, 50G, 348 6 731 647	1,944,200	1, 236, 643
$4,000 to $5,000 .	3 466	9 803 900	539, 108	206, 513		206, 513 123 511
$5 000 to .$6 000	1 231	3 017 400	1 095 940	117 709	$5,802 16, 291
		5!440!277 4 479 836		836, 608 884 881		123,434 124,896 93, 169
$7 000 to $8 000	601	1 515 100	101 593	23 303
$8,000 to $9,000		2! 838' 406 2,959,634	'755^800	763', 703	71, 566
$9,000 to $10,000	312	731, 400	808, 071	80,982	29^506	110,488
$10,000 to $11, 000	206	2, 1.57, 707	480, 500	506, 909	69, 169	26,430
$11,000 to $12,000	176	2,017,724	417, 100	578, 689	61, 665	31, 798	93,463
$12,000 to 813, 000	112	1, 394, 983	264, 300	585, 436	36,906	23, 817	60,723
$13,000 to $14, 000	104	1,400,710	243, 800	386, 190	47, 595	27, 537	75, 132
$14,000 to $15,000	74	1,072,402	160, 300	447, 681	32,336	23,632
$15,000 to $20 ,000	315	5,404,124	700,000	1, 953, 623	192, 804	155, 249	348^053
$20,000 to 825 ,000	150	3,315,517	330, 000	1,499,456	115, 184	135, 814	250, 998
$25,000 to $30 ,000	81	2,223,340	175,600	1; 026, 089	75, 100	118, 440	193, 540
$30,000 to $40,000	83	2,818,166	187, 700	1,316,571	98,939	201, 183	300, 122
$40,000 to $50 ,000	36	1,602,884	71,600	837, 314	56, 753	155, 343	212,096
$50,000 to $60,000	29	1, 592, 698	50,200	1, 287, 345	35, 888	196, 702	232, 590
$60,000 to $70,000	16	1,028,149	34,400	586,738	27,239	150, 212	177, 451
$70,000 to $80,000	7	516, 568	17,400	281,265	16, 180	87, 769	103, 949
$80,000 to 890,000	7	593, 753	17,600	555, 579	12, 101	116, 197	128, 298
$90,000 to $100,000	7	658, 189	12,000	833, 235	1,069	145,024	146,093
$100,000 to $150,000	8	931,273	14,600	626, 396	24,338 Si	256, 342	280, 680
$150,000 to $200,000	2	i^)	(^)	(2	(2)	(2)
$200,000 to $250 ,000	1	h	V)	(^)	(2)	(^)
$250,000 to $300,000...
$.300,000 to $400 ,000	1
$•100,000 to $500, 000	1
$500,000 to $750 000: . .
$750,000 to $1,000,000...
$1,000 O00to$l 500,000..
$1,-500,000 to $2,000,000..
$2,000,000 to $3,000,000. .
$3,000,000 to S4 ,000,000. .
$4,000,000 to $5,000,000. .
$5,000,000 and over
		603, 462	6,000	711, 172	1,741	236, 363
Total	75, 277	207,157,054	178,181,400	24,618,434	2,394,756	2, m, 357	4 579 113

Nontaxable. Specific exemptions exceed net income. ' Classes grouped to conceal net income and indentity of taxpayers.

154

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION

CLASSE S— Continued .

WISCONSIN.

BY INCOME

Income class.	Number of re- turns.	Net income.	Exemption from nor- mal tax.	Normal tax.	Surtax.	Total
Personal ex- emption.	Divi- dends.	tax.
Under $1,000 1	16,810 315 24,774 39,668 21,853 11,351 3,048 11,032 708 8,315 3,281 1,939 1,272 746 601 409 341 259 219 175 535 297 163 151 65 45 27 20 15 5 14 3	$10,764,827 178,039 37,351,655 55,299,485 51,576,750 28,547,441 10,189,900 38,358,661 3,041,519 37,506,690 17,710,422 12,543,458 9,503,233 6, 327, 355 5,694,622 4, 289, 886 3,917,526 3,234,266 2, 955, 804 2,534,363 9, 188, 771 6,617,461 4,446,931 5, 176, 829 2,896,898 2,467,389 1, 729, 716 1,491,855 1, 263, 315 477, 123 1,668,895	$28,208,100 22,800 66,907,200 39, 802, 900 67,565,600 17, 501, 000 10, 796, 700 27,434,500 2,770,400 22,377,200 7,935,000 4, 587, 300 2,970,000 1, 720, 100 1,427,700 936,900 771,500 565,300 479,400 396,100 1, 192, 700 648,100 350,500 323,700 135,800 89,600 48,100 36,200 28 000 10,600 56,600 (2)	$1,350,794 35, 736 647, 172 336,472 1,507,882 583,050 1,426,848 882,357 892, 492 1, 459, 850 1,735,359 1,567,995 1, 318, 792 1,204,264 1, 197, 161 1,004,578 966,726 754,964 813, 579 740,398 2,819,730 2, 153, 762 1,680,783 2,218,085 1,326,701 1,622,150 979, 278 1,141,028 865,900 204,084 980,530
Under $1,000	$4,715		$4,715
$1,000 to $2,000 1
$1,000 to $2,000	612,866		612,866
$2,000 to $3,000 1
$2,000 to $3,000	414, 126
$3,000 to $4,000 1
$3,000 to 84,000	401,236
$4,000 to $5,0001
$4 000 to $5,000	544,008 331, 533 272,656 243,617 178,081 168, 241 134,740 132,015 115, 480 103, 845 89,435 349,273 262, 793 171,425 190, 517 106,051 63,427 3l' 184 34, 199 20, 191 53,999		544 008
$5,000 to $6,000	$13,157 37,608 50,013 47,959 56,467 63,006 57,385 55,850 57,923 55 632 264,772 273, 788 243,052 370,637 280,840 302,661 251, 910 256, 385 245, 849 106,836 468,986
$6,000 to $7,000	310,264 293,630 226,040 224, 708 187, 746 189, 430 171,330 161, 768 145,067 614,045 536,581 414, 477 561,154 386,891 366,088 310, 896 287, 569 280,048 127,027 522,985
$7,000 to $8,000
$8,000 to $9,000
$9,000 to $10,000 $10,000 to $11, 000 $11,000 to $12,000 $12,000 to $13,000 $13,000 to $14,000 $14,000 to $15,000 $15,000 to $20,000 $20,000 to $25,000 $25,000 to $30,000 $30,000 to $40,000 $40,000 to $50,000 $50,000 to $60,000 $60,000 to $70,000 $70,000 to $80,000 $80,000 to $90,000 $90,000 to $100,000 $100,000 to $150,000 $150,000 to $200,000 $200,000 to $250,000
$250,000 to $300,000
$300,000 to $400,000 $400,000 to $500,000. . .	i"	(2)	(.')	(.')	(2)	(')	n
$500,000 to $750,000
$750,000 to $1,000,000 . . .
$1,000,000 to $1,500,000. .
$1,500,000 to $2,000,000. .
$2,000,000 to $3,000,000. .
$3,000,000 to $4,000,000. .
$4,000,000 to $5,000,000. .
$5,000,000 and over... .
		803, 137	5,000	716,209	15,801	315,858	331,659
Total.	148,457	379,754,222	308,100,500	37,134,709	5,104,470	3,866,574	8 971 044

1 Nontaxable. Specific exemptions exceed net income.

s Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME.

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION CLASSE S— Continued .

155

BY INCOME

			Exemption	from nor-
Income class.	Number of re- turns.	Net income.			Normal tax.	Surtax.	Total
Personal ex-	Divi-	tax
			emption.	dends.
Under 81 000 1.	2,106 25	$1,068,801 13, 290	$3 926 000	$179,650 170
Under $1,000	5,200	$532
SI 000 to $2,000 1	3,159 5 629	5,122,672 8, 557, 890 12, .865, 273	8,779,900 5,709,300 16,999,600 3,656,500 3,051,500	67,804 15 347
$1 000 to $2 000	114, 101		114 101
$2|000 to 8B;oOO 1	5,356 2,642	94,666 13,972
106,893
83,000 to S4,000 1	805	2, 683, 721	122, 767
$3,000 to $4,000	1,295	4, 463, 183	3, 147, 700 309,200 1,783,000	39, 762	51,051
$4 000 to $5 000 1 ...	82 613	356,734 2,732,985 1,253,329 801, 649	102,393 45,534
$4,000 to $5,000	35,956		35,956 25,625 20,799 17, 519
	227	594, 200	74,738 74 111	24,419 18 424	81,206
$6 000 to $7 000	124	302, 800 198,200	2 375
$7,000 to $8,000	80	595, 240	89, 028	14,415	3! 104
	51	433, 780	109,400	69, 512	13,245 13,581	3,299
$9,000 to $10,000	42	398, 342	82 200	77,485	3,972	17,553
$10,000 to $11, 000	25	262,900	59,000	77,731	8,650	3,582	12,232
$11,000 to $12,000	27	310,218	57,000	41, 720	12,942	4,561	17, 503
$12,000 to $13,000	18	222 670	40,400	34,923	9,213	3,789	13,002
$13,000 to $14,000	15	203,405	40,000	70,025	6,077	4,010	10,087
814,000 to $15,000	12	174,064	28,400	55,671	5,769	3,844	9,613
$15,000 to $20,000	38	633,638	85,000	164,462	26,484	17,530	44,014
$20,000 to $25,000	18	405,547	37,800	75,312	19,459	17,031	36, 490
$25,000 to $30,000	7	193 270	19,200	37,387	9,909	10,570	20,479
$30,000 to $40,000	6	201,773	8,400	90,469	7,611	14,069	21,680
$40,000 to $50,000	4	175,543	7,300	11,747	11,837	16 776	28,613
$50,000 to $60,000	3	155, 849	9,200	38,677	8,159	17,962	26,121
860,000 to $70,000
$70,000 to 880,000	1	(2)	(n	(=)	(^)	Q)	(2)
$90^000 to sioo,oo6	1	(2)	(2)	(.')	(?)	(»)	91,964
$100,000 to $150,000	2	249,445	4,000	1,032	19,233	72,731
$150 000 to $''00 000
$200'000 to $250^000
$250 000 to 8300,000.
8300,000 to 8400,000
$400,000 to $500,000
8500,000 to $750 000
8750,000 to 81,000,000...
81, 000,000 to $1 500,000.
81,500,000 to $2,000,000. .
$2,000,000 to $3,000,000. .
$3,000,000 to 84,000,000
$4,000,000 to 85,000,000..
$5,000,000 and over
		172, 421	3,666	31,668	9,492	35,394
Total	22,413	51,051,629	49, 053, 400	1,797,763	547,452	235,805

1 Nontaxable. Specific exemptions exceed net income.

• Classes grouped to conceal net income and identity of taxpayers.

156

STATISTICS OF IISTCOME. PERSONAL RETURNS.

Table 14. — Personal returns by years— State tables. UNITED STATES.

	Number of returns.	Net income.	Tax.
Year.	Total.	Average return.	Total.	Average return.
19161	437,036 3,472,890 4,425,114 5,332,760 7,259,944 6,662,176	$6,298,577,620 13,652,383,207 15,924,639,355 19,859,491,448 23,735,629,183 19,577,212,528	$14,412 3,931 3,599 3,724 3,269	$173,386,694 691,492,954 1, 127, 721, 835 1,269,630,104 1,075,053,686 719,387,106	$397
1917	199
1918	255
1919	238
1920 .	148
1921	108

19161	2,097 21,844 38,988 40,789 52,984 43,009	$18,469,010 73,508,562 121,250,953 133,470,965 156,604,933 117,108,806	$8,807 3,365 3,110 3,272 2,956 2,723	$175,989 2,023,984 4,431,563 4,668,465 4,482,805 2,713,826	$84
1917 .	93
1918	114
1919 .	114
1920	85
1921	63
-

19161 ...	243 4,570 7,606 9,427 9,899	$1,878,419 10,549,506 15,434,987 18, 862, 034 19,400,775	$7,730 2 308 2,029 2,001 1,960	$17,022 132,769 316,859 357,783 248,605	$70
1917 ,	29
1918 .	42
1919	38
1920 .	25
19213

19161	994 12,264 13,701 20,495 24,812 18,477	$11,777,241 39, 635, 508 41, 579, 450 61, 434, 347 67,280,486 48,310,197	$11, 848 3,232 3,035 2,997 2,712 2,615	$191,519 1,019,262 1,724,116 1,816,899 1,325,905 516,637	8193
1917	83
1918	126
	89
1920	53
	28

ARKANSAS.

19101 . ...	2,255 17,839 20,612 33,556 38,113 33,830	817,683,678 68,296,287 76,354,037 123,704,361 118,060,710 92,616,903	$7,842 3,828 3,704 3,687 3,098 2,738	$157,513 1,848,177 3,269,477 4,237,673 3,268,450 1,866,164	870
1917	104
1918 .	159
1919	126
1920	86
1921	55

CALIFORNIA.

19161	21,208 182,232 206,471 266,720 396,973 386,082	$228,324,945 632,608,546 701,850,380 981,170,941 1,329,006,594 1,168,021,448	810,766 3,471 3,399 3,679 3,348 3,025	83,595,636 20,355,424 36,070,926 48,983,856 50,447,505 36,438 432	?170
1917	112
1918	175
1919 .. . .	184
1920	127
1921	94

> The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the sub.sequcnt years they are from returns of 81,000 and over. « Included in Washington.

STATISTICS OF INCOME.

Table 14. — Personal returns by years — State tables — Continued. COLORADO.

157

	Number of returns.	Net income.	Tax.
Year.	Average Total. per return.	Total.	Average per return.
19161 1917 1918	4,435 40,627 54, 160 57,526 74, 198 69, 676	153,854,130 137,853,875 159,487,951 191,001,999 219,277,184 174,490,980	512,143 2^945 3,320 2,955 2,504	51,055,758 5,184,948 5,844,925 7,196,593 6,766,900 3,802,862	S238 128 108
1919 1920 1921	125 91 55

CONNECTICUT.

19161 1 9,713

1917 64, 472

1918 86,489

1919 110,409

1920 148, 195

1921 123,269

8133,858,341 249,186,724 295,617,840 347,929,674 451,737,702 343,017,180

$13,781 3,865 3,418 3,151 3,048 2,783

824,846 595,737 690,343 833,829 774,598 633,045

$291 164 205 152 106 80

DELAWARE.

1916 1917 1918 1919 1920 1921

1,346 8,032 10,239 16, 059 18,9.37

557,798,410	$42,941
56,459,176	7,029
48,3.58,031	4,723
62,901,249	3,917
55,633,321	2,938
43,676,893	2,749

$3,695,605

9,350,461

7, 158, 522

7,495,453

2,122,025

1,284,365

$2,746 1,164

DISTRICT OF COLUMBIA.

1916 1917 1918 1919 1920 1921

33,737 50,776 88,616 109,730

$67,334,621 113,499,3.32 154,963,8.35 234,959,904 299,802,-574 248,345,804

3, .364 3,052 2,651 2,732 2,760

$1,068,644 4,499,820 8,832,200 8,869,833 9,468,632 7,704,564

$157 133 174 100

1916 1917 1918 1919 1920 1921

1,779 15, 336 19, 102 31, 107 42,210 42,249

$17, 401, 202 54, 378, 496 63,681,401 107,362,976 141, 105, 124 119, 557, 316

$9,781 3,546 3, 334 3,451 3,343 2,830

$322,636 1, 584, 917 2,367,463 4, 363, 0S9 5,242,705 2, 929, 409

$181 103 124 140 124 69

1916 1917 1918 1919 1920 1921

3,444 38, 252 39, 073 58, 930 73, 325 67, 719

$32, 992, 965

137, 775, 612

148, 366, 439

219,471,959

228,619,716

180,311,466

$9,580 3,601 3,797 3,724 3,118 2,663

$378, 062	$110
3,250,342	85
7,077,184	181
9, 134, 092	155
7,697,693	105
3,892,645	57

19161 ' 1,144

1917 1 3,131

1918 1 4,242

1919 1 8, 136

1920 13,715

1921 j 11,481

I

$20, 362, 022 21, 888, 755 20,054,940 33, 164, 366 55, 572, 896 37, 840, 014

$17, 799 6,991 4,728 4,076 4,052 3,296

$366, 802 1, 174, 831 1, 8.57, 352 2, 145, 194 4,075,539 1, 451, 776

$321 375

I The fi^ires for 1910 are compiled from returns reporting net income of $3,000 and over, whereas for the subsequent years they are from returns of 81,000 and over.

60729°— 23-

-11

158

STATISTICS OF INCOME.

Table 14. — Personal returns by years — State tables — Continued. IDAHO.

	Number of returns.	Net income.	Tax.
Year.	Total.	Average per return.	Total.	Average return.
1916 1	756 16,414 19, 249 21,448 25, 755 22, 976	S7, 927, 064 46,465,514 55, 954, 296 65, 472, 540 67,391,639 49, 737, 718	$10, 486 2,831 2,907 3,053 2,617 2,165	$140, 496 839,646 1,493,518 1,475,023 1,086,614 493,658	$186
1917	51
	78
1919
1920	42
1921	21

1916 1	37,525 319,497 366, 918 422, 229 542,467 611,558	$484, 290, 833 1,119,%0,600 1,256,309,485 1.662,796,441 1,836,956,942 1,833,920,436	$12,906 3,505 I' III 3^386 2,999	$10, 947, 250 49, 103, 261 84, 560, 642 99,398,236 85,409,203 68,574,351	$292
	154
1918	230
	235
1920	157
1921	112

1916 1	7,004 85,021 104,581 1.30,383 189,587 150,300	$74,637,683 261,265,426 325,549.440 417,323,251 556,061,991 406,242,138	$10,656 3.073 3, 113 3,201 2,933 2,703	$1,165,961 5,978,782 11,456,898 13,541,245 15,780,124 8,973,653	$166
1917	70
1918	110
	104
1920	83
	60

19161 . . .	8,497 114 970 118,933 133, 796 183,398 111,483	$65, 604, 874 337, 283, 861 450,267,585 527,163,054 631,560,789 313,762,935	$7,721 2,934 3,786 3,940 3,444 2,814	$518,845 5,445,816 15,928,158 15,807,707 18, 776, 990 5,837,960	$61
	47
1918	134
	118
1920	102
1921 . . . .	52

19161	4,290 63,065 64,794 76,451 99,255 88,785	$39,638,465 202,159,002 218,524,054 264,971,649 306,413,429 217, 237, 297	$9,240 3,206 3, 373 3,466 3,087 2,447	$555, 943 5,428,495 7 880,244 9, 138, 315 8,351,393 3 392,429	$130
1917	86
1918	122
	120
1920	84
	38

KENTUCKY.

19161	3,887 34,692 47.098 59,332 78,258 69,496	$38,506,976 124,826,244 166,350,127 215,977,422 243,879,230 192,273,937	$9,907 3,598 3,532 3,640 3,116 2,767	$384,497 2,943,196 7,918,960^ 7,5'95,384 7, 292; 098 4,297,470	$99
1917	85
1918	168
	128
1920	93
1921	62

LOUISIANA.

1916 1	4,517 32, 317 33,432 52,871 69,340 67,960	$51,274,633 134,349,180 137,261,983 201,753,808 237, 109, 145 197,897,146	$11,351 4 157 4,106 3,815 3,420 2,912	$778, 693 4,936,825 9,353,518 12,888,655 9,626,591 5,304,522	$172
	153
1918 ^	280 244
1920... 1921	139 78

1 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the subsequent years they are from returns of $1,000 and over.

STATISTICS OF INCOME.

159

Table 14. — Personal returns by years — State tables — Continued. MAINE.

	Number of returns.	Net income.	Tax.
Year.	Total.	Average per return.	Total.	Average return.
1916 1	2,823 17,112 25,104 34,578 47,717 44, 397	$30,435,945 66,950,710 84,033,212 112,562,525 143,455,545 124, 628, 679	$10, 781 3,913 3,347 3, 255 3,006 2,807	$371, 367 2,467,852 4,263,003 4,468,876 4,892,419 3,974,861	$132
1917	144
1918	170
	129
1920	103
1921	90

MARYLAND.

1916'	9,674 56 954 80,085 86, 373 108,000 112, 963	$121,009,054 244, 291, 849 287, 423, 572 330,111,972 390,781,048 368, 691, 062	$12,509 4,289 3,589 3,822 3, 618 3,264	$2,405,523 12,325,524 20, 252, 137 21,931,984 20, 257, 233 14, 537, 303	$249
1917	216
1918 1919	253 254
1920	188
1921	129

MASSACHUSETTS.

1916 1	32,291 156,111 209, 786 268, 307 401, 770 388,442	$474,292,762 717,512,002 868,460,461 1,090,808,058 1,368,406,648 1,153,008,156	$14,688 4,596 4,140 4,065 3,406 2,968	$10,892,685 44,478,907 81,307,340 86,566,938 69,368,994 46, 534, 644
1917	2,85
1918	388
1919	323
	173
1921	120

19161	11,448 111,562 135,349 181,662 305, 075 250, 147	$162,533,104 387,824,910 415,313,164 665, 475, 193 895,679,238 657, 779, 854	$14, 198 3,476 3,068 3,663 2,936 2,630	$3,340,682 15 159 388 22,336,385 55,958,378 40,493,261 24. 197, 840	$292
1917	136
1918	165
1919	308
1920	133
1921	97

MINNESOTA.

1916 1917 1918 1919 1920 1921

7,556

80,009

84,515

123,914

154,118

124, 501

$93,201,384 275,510,103 291,074,629 383,920,683 453,212,241

$12,335 3,443 3.444 3,098 2,941 2,738

$1,553,282

8,356,172

15,262,760

15,696,465

15, 169, 869

8,697,117

$206 104 181 127

MISSISSIPPI.

1916 1917

1918 1919 1920 1921

1,440

15,382

19,949

23,804

28, 022

25,614

$14,831,796 61, 763, 713 70,323,185

101,262,053 83,954,352 60, 104, 438

$10,300 4,015 3,525 4,254 2,996 2,347

$195,054 2,252,612 3,542,849 5,634,901 2, 495, 207 1,069,136

S135 146 178 237

MISSOURI.

1916 1917 1918 1919 1920 1921

12,956 91,608 110, 890 125, 248 162, 199 172,519

$147, 069, 303	$11, 351
362,026,687	3,952
409, 013, 021	3,688
470,443,311	3 756
548, 130, 178	3,379
499,911,004	2,898

$2,373,327 10,880,241 20, 716, 692 22,146,510 21,877,701 14,660,351

$183 119 187 177 136

' The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the subsequent years they are from returns of $1,000 and over.

160

STATISTICS OF INCOME.

Table 14. — Personal returns by years — State tables — Continued.

MONTANA.

	Number of returns.	Net income.	Tax.
Year.	Total.	Average per return.	Total.	Average return.
19161	1,801 28,646 34,464 42, 593 45,557 36,907	$19,467,019 81,207,992 90,091,830 108, 380, 657 109,348,194 81,527,662	$10, 809 2,835 2,614 2,545 2,400 2,209	8304,448 1,548,582 3,012,902 2,413,463 2,033,190 1,051,863	$169
1917	54
1918	87
1919	57
1920	45
1921	29

NEBRASKA.

19161	4,286 82,472 96,049 87,344 97,729 71,853	$36,559,607 251,988,895 306,053,565 287,457,592 306,362,706 179,905,513	$8,530 3,055 3,186 3,291 3,135 2,504	$347,778 5,285,238 9,373,5^ 8,639,003 8,363,305 3,328,145	$81
1917.	64
1918	98
	99
1920 . ..	86
1921	46

19161	364 6,623 7,097 8,740 10,381 9,719	$2,799,775 16,423,316 17,826,669 20,887,132 25,337,934 22,455,508	$7,692 2,480 2,512 2,390 2,441 2,310	$18,505 241,944 412,342 435,002 390, 077 329,296	$51
1917	37
1918	58
1919	50
1920	38
1921	34

NEW HAMPSHIRE.

19161	1,735 10,809 17,317 25,601 35,983 32,410	$19,557,542 42,843,296 56,889,284 78,565,318 100,431,539 82,352,496	$11,272 3,964 3,285 3,069 2,791 2,541	$258,173 1,517,183 2,827,724 2,811 830 2,720,793 1,759,290	$149
1917	140
1918	163
1919	110
1920	76
1921	54

NEW JERSEY.

19161 . . ..	19,701 134,960 185,706 231,757 296,989 269,096	$254,068,880 521,042,424 653,112,589 828,428,672 977,853,627 856,856,058	^2,896 3 861 3,517 3,575 3,293 3,184	$5,545,231 25,710,042 43,109,648 47,321,422 43,275,477 33,258,294	$281
	191
191S	232
	204
1920	145
1921 .	124

NEW MEXICO.

19161	813 11,616 13,084 10,757 13,656 11,780	$7,486,732 31,644,721 36,591,416 31,587,990 36,923,120 27,838,165	$9,209 2,724 2,797 2,937 2,704 2,363	$83,935 713, 829 989, 825 774,470 612,573 351,629	$103
	61
1918	76
1919	72
	45
1921	30

NEW YORK.

19181	93,155 489,089 559, 753 683,085 1,047,634 1,066,637	$1,922,864,651 2,774,035,148 2,719,713,784 3,436,343,179 4,030,623,696 3,617,757,104	$20,641 5,672 4,859 5,031 3,847 3,392	$77,970,521 251,785,795 354,263,417 399,792,351 286,607,280 210,768,379	$837
	515
1918
	586
	274
1921	198

1 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the subsequent years they are from returns of $1,000 and over.

STATISTICS OF INCOME.

161

Table 14. — Personal returns by years — State tables — Continued. NORTH CAROLINA.

	Number of returns.	Net income.	Tax.
Year.	Total.	Average return.	Total.	Average per return.
1916'	2,207 22,977 21, 738 37, 185 47,342 44, 161	$24, 825, 826 84, 220, 131 89,748,811 161,613,467 163,799,837 127,992,951	$11,249 3,665 4,129 4,346 3,460	$560,970 2,747,673 5,575,001 10,010,348	$054
1917
1918	256
1919	269
1920	9m
1921	3 760 499 8'>

NORTH DAKOTA.

19161	1,176 20,941 29, 120 27 375 24,209 18,440	$9,219,055 61, 233, 723 89,586,415 80,190,946 66,188,434 43,032,753	$7,839 2,924 3,076 2,929 2,734 2,334	$66,344 936, 862 2,219,954 1,360,509 1,105,801 485,783	?56
1917.. .	45
1918	76
1919	50
1920 .	46
1921	26

OHIO.

1916 » 1917. 1918. 1919. 1920. 1921.

21,774 190,273 306,918 308,309 447, 998 367,096

$318,822,511 740,406,422 993,314,432 1,075,115,926 1,407,388,003 1,060,027,926

3,236 3,487 3,142

$7,722,306

31,928,937

55,170,252

56,505,315

56, 285, 168

33.574,094

$355 168 180

OKLAHOMA.

1916 1917 1918 1919 1920 1921

2,539 48,758 46,818 61,500 81,785

811,462	$26,314
751,358	3,502
678,297	3,496
184,301	3,938
790,791	3,617
816,067	2,765

$4,347,797 5,682,493 7,649,280 12,207,129 13,548,211 4,206,507

$1,712 117

1916»	2,800 25,071 34,592 49,663 67,640 62,804	$24,968,572 84,746,023 111,601,050 166,240,606 193,652,281 159,574,639	$8,917 3,380 3,226 3,347 2,863 2 541	$337,051 3,298,630 6,049,987 8,232,437 6,649,011 4,951,580
1917	137
1918
1919	166
1920	98
1921

	PENNSYLVANIA.
19161	40, 289 328. 171 518,729 539. 172 672, 746 621, 103	$643,243,991 1, 360, 802, 293 1,770,848,133 1,838,002,395 2,212,178,029 1,937,291,858	$15,966 4,147 3,414 3,409 3,288 3,119	$17,612,739 79, 4,54, 848 137,781,370 128, 195, 161 118,750,989 84,660,220	$437 24'
1917
1918
1919	238
1920	177
1921

RHODE ISLAND.

19161 1917.. 1918., 1919., 1920.. 1921.,

3,745 23,927 32,921 39,936 53, 128 48,057

$65,257,163 112,129,569 129,630,322 146,109,811 180,303,990 157,568,411

$17,425

3*659 3,394 3,279

$1,915,104 8,805,953 13,512,766 11,234,132 11,685,163 9,236,328

1 The figures for 1916 are compiled from returns reporting net income of $3,000 subsequent years they are from returns of $1,000 and over.

and over, whereas for the

162

STATISTICS OF INCOME.

Table 14. — Personal returns by years — State tables — Continued, SOUTH CAROLINA.

	Number of returns.	Net income.	Tax.
Year.	Total.	Average per return.	Total.	Average per return.
19161	1,204 22,321 20,239 37,296 33,044 25,160	$9,882,947 70,917,349 73,855,345 142,688,832 109,246,657 68,255,825	$8,208 3; 177 3,649 3,826 3,306 2,713	$77,198 1,815,909 2,732,593 5,192,020 3,236,875 1,246,523	$64
1917
1918 .	135
1919	139
1920 .. .	98
1921	50

SOUTH DAKOTA.

1916 1917 1918 1919 1920 1921

971 39,654 45,505 38,614 34,670 21,681

$7,474,252 109,794,860 151,725,486 133,174,792 103,578,036

47,087,498

$7,697 2,769 3,334 3,449

2' 172

$48,563 ,171,328 ,139,239 ,124,066 ,228,187

524.653

TENNESSEE.

19161 1917. 1918. 1919. 1920. 1921.

4,414 31,451 38,232 50,789 65,054

867,675 964,540 173,691 909,353 ,600,105

$9,032 3,560 3,640 3,818 3,268 2,805

$413,078 2,794,197 6,795,268 9,082,054 7,565,009 3,984.051

19161 10,514

1917 95,416

1918 114,500

1919 176,547

1920 224, 617

1921 200,188

$113,278,037	$10,774
350,297,337	3,671
392,975,557	3; 432
643,172,301	3,643
720,720,162	3,209
536,897,427	2,682

643,697 447,453 575,479 302,280 400,849 667,894

19161. 1917.. 1918.. 1919.. 1920.. 1921..

1,259

is' 517 21, 164 30, 510 26,128

$14, 281, 206	$11,343	$167,688
45,044,946	3,078	1,364,652
62,454,404	2,833	1,347,780
61,913,436	2,925	1,270,543
82,278,389	2,697	1,506,781
62,713,461	2,400	842,904

	1,100 7,258 9,965 13,569 19, 205 17, 746	$14,628,955 29,640,804 34 063 265 46,204,506 59,303,302 47,561,557	$13,299 4,070 3,418 3,405 3,088 2,080	$365,004 1,459,253 1,821,823 2,074,804 2,259,129 1,155,767	$332
1917 .	201
1918	183
1919	153
1920	118
1921	65

	4,190 37,951 51, 207 75 966 92,576 76,257	$42,216,464 130,082,859 173, 104, 495 247,658,373 273 235 229 208,331,701	$10,076 3,443 3,380 3, 260 2, 951 2,732	$593,304 3,929,273 7,674,725 9,020,237 7,404,201 4, 161, 116	$142
1917	104
1918	150
1919	119
1920 1921 .	80 55

1 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the subsequent years they are from returns of $1,000 and over.

STATISTICS OF IXCOME.

163

Table 14. — Personal returns by years — State tables — Continued. WASHINGTON.

	Number of returns.	Net income.	Tax.
Year.	Total.	Average return.	Total.	Average per return.
19161	5,360 56,322 95, 422 114,322 148,067 115,593	$49,097,247 169,727,615 266,096,746 325,920,733 375,979,893 261,400,721	$9,272 3,014 2,789 2,851 2,359 2 261	$776, 470 4,377,754 9,743,103 11,615,795 9,094,764 4,878,295	$145
1917	78
1918	102
1919	102
1920	'•l
1921 2	42

WEST VIRGINIA.

WISCONSIN.

19161	2,575 28, 281 48 876 45,168 96,326 75, 277	$30,170,809 106,061,550 156,557,747 147,949,092 287,729,460 207,157,054	$11,717 3,750 3,203 3 276 2,987 2,752	$416, 386 3,303,285 5,709,295 5,319,197 8,517,268 4,579,113	$162
1917	117
1918	117
1919 . . .	118
1920	88

19161	8,261 70, 554 94,704 105, 793 150,452 148,457	887,614,595 228, 190, 253 290, 199, 685 337,851,344 436,436,810 379,754,222	$10,606 3,234 3,064 3,194 2,901 2,558	$1, 253, 257 5,716,256 11,382,127 10,901,097 13,232,531 8,971,044	$152
1917	81
1918	120
1919	103
1920	88
1921	60

19161 1917. 1918. 1919. 1920. 1921.

673 7,663 7,821 18. 349 24, 594 22,413

$6, 523, 787	$9, 694
28,855,603	3,766
26,413,937	3,377
52,463,959	2,859
63,244,529	2,572
51,051,629	2,278

$67,510

838, 196

1,272,692

1, 444, 063

1,161,320

783, 257

$100 109 163 79 47 35

1 The figures for 1916 are compiled from retiu-ns reporting net income of $3,000 and over, whereas for the subsequent years they are from returns of $1,000 and over. Includes Alaska.

164

STATISTICS OF INCOME.

Table 15. — Personal returns by counties, calendar year 1921.

Autauga.. Baldmn.. Barbour..

Bibb

Bloimt..., BuUock...

Butler

Calhoun . . Chambers. Cherokee . . Chilton... Choctaw..

Clarke

Clay

Cleburne..

Coffee

Colbert..., Conecuh...

Returns. 100 151 216 186 57 71 234 905 181 48 121 63 87

Covington .

Cullman. Dale

Apache 92

Cochise 2,694

Coconino 638

GUa 1,346

Graham 150

Greenlee 445

Ashley

Baxter

Benton

Boone

Bradley... Calhoun. . .

Carroll

Chicot

Clark

Clay

Cleburne... Cleveland.. Columbia.. Conway.. . Craighead.. Crawford.. Crittenden.

Dallas

Desha

Drew

Faulkner. lYanklin.. Fulton.... Garland..

Alameda 39, 306

Alpine 1

Amador 305

Butte 1,899

Calaveras 257

Colusa 664

Contra Costa 6,042

Del Norte 197

Eldorando 268

Fresno 12,023

Glenn 648

Humboldt 3,081

Imperial 2,100

Inyo 384

Kem 11,356

Kings 1,365

Lake 113

Lassen 654

Los Angeles 122,133

Madera 509

Marin 3,072

ALABAMA.

Counties.

DaUas

DeKalb

Elmore

Etowah . . Fayette . . Franklin. Geneva . . , Greene...

Hale

Henry — Houston. Jackson..

Returns. .. 1,418 70 164 212 904 76 64

Jefferson 18, 190

Lamar. Lauderdale . Lawrence. . .

Lee

Limestone.. Lowndes . . .

Macon

Madison

Marengo —

ARIZONA.

Maricopa 4, 892

Mohave 567

Navajo 878

Pima 2,763

Pinal 329

SantaCruz 634

ARKANSAS.

Grant

Greene

Hempstead...

Hot Spring

Howard

Independence.

Izard

Jackson

Jefferson

Johnson

Lafayette

Lawrence

Lee

Lincoln

Little River..

Logan

Lonoke

Madison

Marion

MiUer

Mississippi

Monroe

Montgomery. .

Nevada

Newton

Ouachita

CALIFORNIA.

31 466 379 163 158 233

22 356 2,241 149 237 317 287

73 144 151 341

22

10 874 711 314

16

130

2

371

Mariposa

Mendocino Not reported.

Merced .

Modoc

Mono

Monterey .

Napa

Nevada. . . Orange .

1,463 143 22

1,848

1,062 746

7, 548

Placer 2,158

Plumas 508

Riverside 3,168

Sacramento 10, 733

San Benito 618

San Bernardino 3,710

SanDiego 8,103

San Francisco 78, 355

San Joaquin 8, 132

San Luis Obispo 1 , 893

San Mateo 3,702

Santa Barbara 5,048

Coimties.

Marion

Marshall

Mobile

Monroe

Montgomery. .

Morgan

Perry

Pickens

Pike

Randolph

Russell

St. Clair

Shelby

Sumter

Talladega

Tallapoosa

Tuscaloosa...

Walker

Washington . .

Wilcox

Winston

Returns. 38 135

294 76 61

132

235 175 434 103 973 973

Total 43,

Yavapai. Yuma...

2,354 695

Perry

PhiUips....

Pike

Poinsett. . .

Polk

Pope

Prairie

Pulaski

Randolph.. St. Francis.

Saline

Scott

Searcy.

Sovier ,

Sharp

Stone ,

Union

Van Buren.. Washington.

White

Woodruff. . . Yell

18,477

,994 6 599 379 256 118

Total.

33, f

	8,991
Santa Cruz .	1 951
Shasta	'857
Siskiyou	1,866 4, 484
Sonoma	3 135
Stanislaus Sutter	2,495 .. . 522
	528
	87
	3,762
Tuolumne Ventura Yolo	592 2,879 1, 100
Yuba	... 1,131
Miscellaneous	5,583

STATISTICS OF i:!SrC0ME.

165

Table 15. — Personal returns by counties, calendar year 1921 — Continued.

Counties.	Returns. 621 437 361	COLORADO. Counties. Returns. Garfield 3afi	Counties. Otero Ouray Park Phillips Pitkin Prowers Pueblo	Returns. 1 698
Alamosa Arapah oe	Gilpin Grand	6S 163 620	203 104
	60 78 262 1,665 652
Baca Bent Boulder Chaffee.. ..	Hinsdale Huerfano Jackson Jefierson Kiowa Kit Carson Lake La Plata Larimer Las Animas	6 1,045 48 793 76 299 484 667 1,433 3.184	131 551 4, 263
	108 116		393
	Routt Saguache San Juan San Miguel
Conejos Costilla Crowlev	97 48 .. Not reported. 77 453 33, 550	181 79 433
Custer	SedgT^'ick	195
Delta	Lincoln	422 823	Summit TeUor Washington Weld	104
Dolores	25 191 248	Mesa Mneral Moffat Montezuma Montrose Morgan CONNE 27.111	1,284 24 155 134 467 645 DTICUT. New London	193
Easle	Yuma Total
	135 3 683
El Paso	69,676 7 883
Fremont Fairfield	1,072
Hartford	35,291 4,567 .3,805	Tolland		l'769
Litclmeld
Middlesex	Total.
New Haven	SQ 19Q	123 269
DELA	U"ARE.
New Castle .				13 891
Sussex . .				1 180
Total ...	1' 88Q
	619 34 186 67 490 135 47 73 114	FLOB Hardee Hernando Highlands HiUsborough... Holmes	IDA. 155 99 99 5,610 39
Baker	Palm Beach	1 080
Bay Bradford Brevard	Pasco PmeUas Polk.	135 1,628 1 959
	Jackson Jefferson Lafayette Lake Lee Leon Levy Liberty Madison Manatee . . .	170 5 27 427 347 295 123 15 113 393
Calhoun	Saint Johns .	827
Charlotte Citras.	Saint Lucie Santa Rosa..	439 104
Clay Columbia Dade	114 172 4,503 729	Sarasota Seminole Sumter Suwanee Taylor Union	122 710 40 1,S3
DLxie Duval	15 11,478 2,649 25	189 23
	Marion Monroe Nassau Okaloosa Okeechobee Orange GEOE Candler CarroU Catoosa Charlton Chatham	437 600 196 49 67 1, 240 GIA. 19 200 '.'.'..'.'.'.'.'. 29 8,014	1,46C
Flao-ler	WakuOa Walton Washington Total Dawson Decatur Dekalb Dodge Dooly Dougherty .	4
FrankUu Gadsden Glades	76 278 40 65	113 76
42,249
	29	3
Atkinson Bacon Baker	18 7	253 1,292 91
Baldwin . .	124 15 108 305 194	54
Banks	Chattahoochee.. Chattooga Cherokee Clarke Clay Clayton Chnch Cobb Coffee Colquitt Columbia Cook Coweta Crawford Crisp Dade	329 51 106 1,057 15 106 23 613 106 259 17 16 358 8 208 9	780
Barrow Bartow Ben Hill	Douglas..". Early Echols Effingham.... Elbert Emanuel	37 62 12
Berrien Bibb Bleckley Brantley Brooks Bryan Bulloch Burke Butts	18 5,069 45 14 135 20 124 147 65 41 47 77	..'.'.'.'. 203 43 32
Fannin Fayette Floyd Forsyth Frankhn	27 26 787 5 90 2S, 380
Camden Campbell	Gilmer Glascock	9 4

166

STATISTICS OF INCOME.

Table 15. Counties. Glynn Gordon Grady Greene Gwinnett Habersham HaU Hancock Haralson	—Personal Returns. 573 91 57 100 201 106 298 63 59 40 78 ...'. 89 209 26 103 90 22 103 62 19 24 98 ..... 201 19 31 18 4 548 9 55 26	returns by counties, calendar y GEORGIA— Continued. Counties. Returns.	ear 19il— Con Counties. Sumter Talbot TaUaferro Tattnall Taylor Telfair TerreU Thomas Tift Toombs Towns Treutlen Troup Tm-ner Twiggs Union...	tinued. Returns. 463
Madison Marion Meriwether Miller Milton Mitchell Monroe Montgomery	72 28 141 11 2 128 .'.'. 19	53 33 31 49 74 114 . . 151
Harris Hart Heard Henry Houston Irwin	Morgan Murray Muskogee Newton Oconee Oglethorpe PaukUng	138 13 . . . 2. 590 178 25 33 21	93 1 17 656 50 10
Jasper Jeflf Davis Jefferson	Pickens Pierce Pike Polk Pulaski Putnam Quitman Rabim Randolph Riclmiond Rockdale Schley	44 46 84 320 71 63 4 31 124 . . . 4, 367 72 23 57	Upson Walker Walton Ware	::.: ^ 9i 106 195 822
Johnson Jones Lamar	Warren Washington Wayne...	74 166 94
Lanier Laurens Lee Liberty Lincoln	Webster Wheeler White Whitfield Wilcox	11 9 12 207 39
Long Lowndes Lumpkin McDuffie Mcintosh Hawaii	Wilkes WUkinson Worth Total....	134
Seminole Spalding Stephens Stewart HAWAII.	21 390 111 58	65 61
67,719 1,263
			8,459
Kalawao			..Not reported.
			^ 558
Maui			1,201
Total	11,481
Ada....	3 597	IDAHO. Clark Clearwater Custer Elmore Franklin Fremont Gem Gooding Idaho Jefferson Jerome Kootenai Latah Lemhi Lewis	61 120 105 465 110 260 250 220 240 120 160 ... 1,142 680 160 210	Madison Minidoka Nez Perce	150
Adams	'.'.'.'.'. 3, 457 400	210 1,112
	Oneida Owyhee Payette Power Shoshone Teton	65
Benewah Bingham Boise Bonner Bonneville Boundary Butte Camas Canyon . . .	440 440 150 105 560 1,013 210 50 33 . ... 1,902	85 290 88 2,040 26
Valley Washington . . . Total.... Jo Daviess	95 320
22,976
Cassia	395	Lincohi ILLINOIS Dupage Edgar Edwards EflTingham Fayette Ford Franklin Fulton Gallatin	190 ... 6,372 878 78 433 300 675 ... 3,871 ... 1,463 151
	3 000	795
Alexander Bond Boone	l'l62 320 476 159	Johnson Kane Kankakee KendaU Knox Lake La SaUe	155 10,675 2,160 241
Bureau Calhoun CarroU Cass Champaign Christian Clark Clay Clinton Coles Cook Crawford Cumberland De Kalb	1,791 93 1,209 1,275 3,700 1,900 375 318 60S 1,987 420,631 750 143 1,699	3,401 6,100 . 5, 941
Lawrence Lee Livingston Logan McDonough . . . McHenry McLean Macon Macoupin Madison Marion MarshaU Mason	737 1,205
Grimdy Hamilton Hancock Hardin Henderson Henry Iroquois Jackson Jasper	656 100 853 77 212 ... 2,262 ... 1 180 ... 1,643 152 489	1,725 1,453 1,003 2, 269 4,950 5,320 3,880 7,013 2,453
Dewitt Douglas	1,312 1.043	520
Jersey	300	715

STATISTICS OF INCOME.

167

T.\BLE

15. — Personal returns by counties, calendar year 19 Jl — Continued.

ILLINOIS— Continued.

Counties.	Returns. 219	Counties. Putnam Randolph Richland	Returns. 188 .. 1,011 225	C9untie3.	Returns.
Menard Mercer	487 641 357 1,413 1,413	Wabash Warren Washington Wayne White Whiteside WiU	'515 1,069
Montgomery	St. Clair	9'fifi4	178
SaUne i'. 793
	401		.. 8,979
Ogle Peoria	896 10, 296 1,093 713 578 68 505 436 10,597 571 368 315 497 19 344 2,091 1,075 877 1,057 85 871 524 401 987 2,439 314 4,193 970 1,731 423 178 315 947 1,462 1,757 489 406 125 322 301 180 450 874	Schuyler Scott Shelby Stark Stephenson TazeweU Union INDIANA. Henry Howard Huntington Jackson Jasper Jay	283 399 599 290 .. 2,256 .. 2 082 273 698 .. 1,873 .. 1,413 598 237 474 289	5,808
Perry Piatt Pike Pope Pulaski Adams Allen Bartholomew Benton Blackford	Winnebago . .	6 407
Woodford Total Posey Pulaski Putnam Randolph Ripley Rush	i;042
611,558 299 141 403 521 276 379
	St. Joseph Scott Shelby Spencer Starke Steuben Sullivan Switzerland Tippecanoe Tipton Union
Carroll Cass Clark	Jennings Johnson	171 422 .. 1,844	53 644
Clay Clinton Crawford Daviess Dearborn Decatur Dekalb	Kosciusko Etir^^v.-.:::::::::: Laporte Lawrence Madison Marion Marshall Martin Miami Monroe Montgomery Morgan Newton Noble „.... Ohio Orange Owen Parke Perry Pike Porter IOWA. Franklin Fremont	533 188 .. 15,594 .. 2,710 962 .. 2,194 .. 34,317 674 73 .. 1,319 850 893 338 324 607 20 258 165 303 195 354 985 393 4S2 465	226 265 1,067 41 2,649 436 193
Delaware Dubois	Vanderburg VermiUon	7, 162 .. . 1 756
Elkhart Fayette Floyd Fountain FrankUn Fulton	Vigo Wabash Warren Warrick Washington Wa\nie	..:::: 790? 878 170 367 117 2 744
Gibson Grant Greene	Weils White Whitley Total Montgomery Muscatine O'Brien	:.::: '4S 288 327
Hancock Harrison Hendricks Adair Adams Allamakee	150,300 777 1,360
	Grundy Guthrie Hamilton Hancock Hardin Harrison Henry . . .	320 486 890 396 955 858 687	Osceola Page
	341 840 3,739 1,635 636 .... 538	830
Benton Blackhawk Boone Bremer Buchanan . .	Palo Alto Plymouth Pocahontas Polk Pottawattamie Poweskiek Ringgold Sac Scott Shelby	294 1,020 547 12,526 4 596
Buena Vista Butler Calhoim . . .	740 561 685 1,065 861	Howard Humboldt Ida..	277 450 840	'620 156 800
Carroll Cass	Iowa Jackson Jasper	325 843 915 522	6,138
Cedar	640 1,853	980
	Story Tama..
Cherokee	900 311 131 550 919 3,156	Johnson	887 306	640
Chickasaw		... . 246
Clarke	Keokuk	608	Union
Clay	Kossuth Lee Lmn Louisa.	693 . . 2, 079 . . 4, 464 312	210
Clayton C.inton	WapeUo Warren Wasliington Wavne	2,042
Crawford	1,027 954	1 007
DaUas... .	Lucas Lyon Madison Mahaska	410 520 245 .. 1,036	'191
Davis .	186	Webster Winnebago Winneshiek Woodbury Worth Wright Total	2,386 315 677
Decatur	211 550 2,424
	Marion Marshall Mills MitcheU Monona Monroe	659 .. 1,379 564 425 500 896
Dickinson Dubuque Emmet Fayette Floyd	280 4,076 599 1,417 693	'289 1,163 11LJ83

168

STATISTICS OF INCOME.

Table 15. — Personal returns by counties, calendar year 1921^-Coiitmned.

Counties. Allen Anderson Atchison	Returns. 700 220 1320	KANSAS. Counties. Greenwood Hamilton Harper Harvey HaskeU Hodgeman Jackson Jefferson Jewell Johnson Kearney Kingman Kiowa Labette Lane	Returns. 445 90 445 . 1, 450 20 80 305 375 227 500 30 177 197 . 2,030 90 . 1,605 205 205 160 . 1, 495 . 1,200 960 . 1,020 160 825 500 . 3,212 320 80 370 . 1,290 207 310 385 365 207 301 82 11 501 33 420 . 1,277 323 33 529 132 37 880 9 . 25,718 . 184 271 . 6, 569 16 182 35 70 115 155 4 448 59 119 21 315 43 ; 'l33 '. 421 57 160 69 28 442 19	Counties. Pawnee Phillips Pottawatomie Pratt RawUns Reno Republic Rice Riley Rooks Rush Russell Saline Scott Sedgwick Seward	Returns. 360 365 460
Barber Barton Bourbon Brown Butler	260 1,120 9o0 760 2, 700	770 410 2,180 500 545
Chase Chautauqua Cherokee Cheyenne	170 340 780 205	1,010 410 285 280
Clarl£ Clay Cloud Coflfey	170 590 740 300 160 2,780 3,212 340	2,330 90 10,095 320
Lincoln Linn Logan Lyon	7, 787
Cowley Crawford	Sheridan Sherman Smith Stafford Stanton Stevens Snmnfir	140 335 320
	1,810
	330	Marlon MarshaU Meade...	9
	1,020
	465 180	1 380
Elk	Miami Mitchell Montgomery Morris Morton	Thomas Trego	310
Ellis	545	115
	470 250 1,020		260
Finney	Wallace	120 320
FrankUn	470 805	Wichita
Neosho Ness Norton Osage Osborne Ottawa KENTUCKY Graves Grayson Green Greenup Hancock Hardin Harlan Harrison Hart Henderson Henry Hickman	Wilson Woodson Wyandotte Total Menifee Mercer Metcalfe Monroe Montgomery Morgan Muhlenberg Nelson Nicholas Ohio Oldham Owen Owsley Pendleton Perry Pike PoweU Pulaski Rockcastle Robertson Rowan Russell Scott Shelby Simpson Spencer Taylor Todd Trimble '.. Union Warren Washington Wayne Webster Whitley W^olfe	905
	200	170
Graham	195 53	8,347
Gray Greeley	125 45 20	88,785 4
Allen	96	179
	115	1
Ballard	48	16
Barren Bath Bell	177 .... 70 979	298 32 842
	96	221
Bourbon Boyd Boyle Bracken	934 1,625 706 119 178 138 166	106 220 169 38 5
Breclrinridge......	Jackson Jefferson	100 1, 103
	20 276 81 4,546 26 120 105 5 65S . - 761	'762
Caldwell Calloway Campbell	Johnson Kenton Knott Knox	24 372 86 4
Carroll Carter Casey Chri<;Hnn	Lame Laurel Lawrence Lee	50 4 268 ... 344
Clark	Leslie Letcher	100
Clay	17 '.'.'.'..'.'. 51 14 876	33 61
Crittenden Cumberland	Lincoln Livingston Logan Lyon McCracken McCreary McLean Madison Magoffin	130 40 20
Edmonson Elliott	31 3	316 941
Estill Fayette Fleming Floyd Franklin Fulton Gallatin Garrard Grant	770 3,510 68 '250 557 427 35 124 101	87 70 303 897 54
Marshall Martin Mason Meade	Woodford Total	228
69,496

STATISTICS OF INCOME.

169

Table 15. — Personal returns by counties, calendar year 1921 — Continued.

LOUISIANA.

Counties. Returns.

Acadia 659

AUen 452

Ascension 237

Assumption 169

AvoyeUes 207

Beauregard 549

Bienville 195

Bossier 217

Caddo 7,826

Calcasieu 1,903

CaldweU 84

Cameron 9

Catahoula 52

Claiborne 1,249

Concordia 195

DeSoto 530

East Baton Rouge 3,329

EastCarroll 148

East Feliciana 90

Evangeline 85

Franklin 166

Grant 138

Androscoggin 5,329

Aroostook 2, 550

Cumberland 12,393

Franklin 600

Hancock 900

Kennebec 4,144

Allegany 4,604

Anne Arundel 2, 219

Baltimore 4,852

Calvert 52

Caroline 243

Carroll 707

Cecil 885

Charles 314

Dorchester 375

Barnstable 1,032

Berkshire 8,313

Bristol 25,517

Dukes 132

Essex 47,319

Franklin 3, 511

Alcona 42

Alger 300

AUegan 1,000

Alpena 634

Antrim 200

Arenac 183

Baraga 150

Barry 435

Bay 3,716

Benzie 200

Berrien 3,925

Branch 505

Calhoun 5, 109

Cass 600

Charlevoix 425

Cheboygan 270

Chippewa 1,000

Clare 114

Clinton 314

Crawford 164

Delta 1,800

Dickinson 1,000

Eaton 715

Emmet 550

Genesee 6, 820

Gladwin 95

Gobebic 1,800

Grand Traverse 675

Gratiot 581

Counties. Returns-

Iberia 493

Iberville 388

Jackson 78

Jefferson 671

Jefferson Davis 348

Lafayette 706

Lafourche 349

La Salle 124

Lincohi 294

Livingston 49

Madison 130

Morehouse 159

Natchitoches 318

Orleans 35,267

Ouachita 1,405

Plaquemines 146

Pointe Coupee 224

Rapides 2,205

Red River 188

Richland 172

Sabine 279

Saint Bernard 25

MAINE.

Knox 1, 200

Lincoln 375

Oxford 1,538

Penobscot 5, 599

Piscataquis 1,016

Sagadahoc 1, 088

MARYLAND.

Frederick 1, 571

Garrett 229

Harford 1,076

Howard 387

Kent 310

Montgomery 2, 353

Prince Georges 2, 570

Queen Annes 194

St. Marys 96

MASSACHUSETTS.

Hampden 28, 200

Hampshire 2, 949

Middlesex 82, 289

Nantucket 169

Norfolk 29,233

Plymouth 16,325

MICHIGAN

HiUsdale 536

Houghton 2,100

Huron 492

Ingham 5,698

Ionia 1,200

Iosco 197

Iron 750

Isabella 349

Jackson 5, 527

Kalamazoo 6, 488

Kalkaska 50

Kent 17, 541

Keweenaw 100

Lake 40

Lapeer 365

Leelanau 75

Lenawee 1, 294

Livingston 308

Luce 120

Mackinac 200

Macomb 1, 699

Manistee 600

Marquette 2, 600

Mason 600

Mecosta 375

Menominee 850

Midland 333

Missaukee 70

Monroe 1,287

Counties. Returns.

Saint Charles 279

Saint Helena 8

Saint James 300

Saint John The Baptist. 178

Saint Landry 366

Saint Martin 93

Saint Mary 580

Saint Tammany 382

Tangipahoa 641

Tensas 68

Terrebonne 285

Union 66

VermiUon 226

Vernon 476

Washington 493

Webster 428

West Baton Rouge 226

WestCaiToU 24

West Feliciana 71

Winn 263

Total 67,960

Somerset i, 444

Waldo 525

Washington 1,088

York 4,608

Total 44, 397

Somerset 250

Talbot 359

Washington 2, 319

Wicomico 466

Worcester 329

City of Baltimore 56, 733

Miscellaneous and foreign 29, 470

Total 112,963

Suffolk 101,870

Worcester 41,583

Total 388, 442

Montcalm 800

Montmorency 34

Muskegon 3, 375

Newavgo «00

Oakland 5,318

Oceana 300

Ogemaw 67

Ontonagon 200

Osceola 250

Oscoda 9

Otsego 104

Ottawa 2,000

Presque Isle 203

Roscommon 18

Saginaw 6,350

Saint Clair 3, 459

Saint Joseph 1, 200

Sanilac 274

Schoolcraft 375

Shiawassee 1,396

Tuscola 451

Van Buren 975

Washtenaw 2, 912

Wayne 128,962

Wexford 750

Miscellaneous 4,899

ffotal 250,147

170

STATISTICS OF INCOME.

Table 15. — Personal returns by counties, calendar year 1921 — Continued.

MINNESOTA.

Counties. Returns.

Aitkin 152

Anoka

Becker

Beltrami

Benton

Big Stone

Blue Earth

Brown

Carlton

Carver

Cass

Chippewa

Chisago

Clay

Clearwater

Cook

Cottonwood

Crow Wing

Dakota

Dodge

Douglas

Faribault

Fillmore

Freeborn

Goodhue

Grant

Hennepin 45, 807

Houston 162

Hubbard 80

Isanti Ill

256 329 546 125 235 1,324 568 658 320 209 392 222 867 66 15 178 940 949 184 359 923 427

163

Adams

Alcorn

Amite

Attala

Benton

Bolivar

Calhoun . . .

CarroU

Chickasaw. Choctaw... Claiborne..

Clarke

Clay

Coahoma..

Copiah

Covington. De Soto. . . .

Forrest

Franklin...

George

Greene

Grenada... Hancock. . .

Hyids

Holmes

Humphreys . Issaquena...,

Counties.

Jackson

Kanabec

Kandiyohi

Kittson

Koochiching... Lac Qui Parle .

Lake

Lesueur

Lincoln

Lyon

MeLeod

Mahnomen

Marshall

Martin

Meeker

MiUe Lacs

Morrison

Mower

Murray

Nicollet

Nobles

Norman

Olmsted

Otter Tail

Pennington

Pine

Pipestone

Polk

Pope

Not reported.

Jackson 258

Jasper 50

Jefferson 77

Jefferson Davis 18

MISSISSIPPI.

Kemper

Lafayette

Lamar

Lauderdale..

Lawrence

Leake

Lee

Leflore

Lincoln

Lowndes

Madison

Marion

Marshall

Monroe

Montgomery.

Newton

Noxubee

Oktibbeha..

Panola

Pearl River. J Perry

35 76 144 2,311 42 13 300 916 312 475 288 167 145 305 143 61 131 142 102 206

Counties. Ramsay Red Lake	Returns. 26,114 . . . 67
Redwood RemiUe Rice	313 351 911
Rock	301
Roseau	92
St. Louis	15,962 300
Sherburne Sibley	&■? 158
	. . 1, 644
Steele	52
	158
Swift	429
Todd	420
Traverse Wabasha Wadena Waseca	117 588 205 440
Washington Watonwan Wilkin	674 429 696
	1,677
Wright	639
Yellow Medicine...	275

Total 124,501

Pike

Pontotoc

Prentiss

Quitman

Rankin

Scott

Sharkey

Simpson

Smith

Stone

Sunflower... Tallahatchie.

Tate

Tippah

Tishomingo. .

Tunica

Union

WalthaU

Warren

Washington .

Wayne

Webster

Wilkinson...

Winston

Yalobusha. . . Yazoo

,202 47 98

136 42 63

152 94 5 42

473

335 91 56

Total 25,614

Adair

Andrew

Atchison

Audrain

Barry

Barton

Bates

Benton

BoUinger

Boone

Buchanan

Butler

Caldwell

Callaway

Camden

Cape Girardeau.

CarroU

Carter

Cass

Cedar

Chariton

Christian

Clark

Clay

Clinton

Cole

Cooper

Crawford . .

Dade

DaUas

Daviess —

Dekalb

Dent

Douglas . . . Dunklin... Franklin.. Gasconade.

Gentry

Greene

Gnindy... Harrison...

Henry

Hickory . . . Holt

Howard

Howell

Iron

Jackson

Jasper

Jefferson

Johnson

Knox

Laclede

Lafaj^ette... Lawrence...

Lewis

Lincoln

Linn

Livingston. McDonald..

Macon

Madison

Maries

Marion

Mercer

MiUer

337 190

823 400 1C3 95

170 994

546 80 21

55 205

STATISTICS OF INCOME.

171

Table 15. — Personal returris by counties, calendar year 1921 — Continued. MISSO URI— Continued.

Counties. Returns.

Mississippi 245

Moniteau 175

Monroe 196

Montgomery 209

Morgan 60

New Madrid 220

Newton 210

Nodaway 440

Oregon 144

Osage 60

Ozark 1

Pemiscot 327

Perry 105

Pettis 1,480

Phelps 220

Pike 365

Platte 240

Beaverhead 571

BigHorn 203

Blaine 172

Broadwater 96

Carbon 1,090

Carter 39

Cascade 4,303

Chouteau 198

Custer 950

Daniels 82

Dawson 630

Deerlodge 738

FaUon 75

Fergus 1,269

Flathead 1,197

GaUatia 903

Garfield 36

Glacier 174

GoldenValley 52

Adams 1,140

Antelope 268

Arthur 8

Banner 6

Blaine 10

Boone 340

BoxButte 486

Boyd 115

Brown 147

Buffalo 995

Burt 479

Butler 737

Cass 815

Cedar 529

Chase 203

Cherry 224

Cheyenne 364

Clay 348

Colfax 427

Cuming 657

Custer 433

Dakota 215

Dawes 643

Dawson 523

Deuel 112

Dixon 478

Dodge 1,810

Douglas 27,596

Dundy 109

FiUmorc 328

FrankUn 322

Frontier 154

ChurchiU 238

Clark 713

Douglas 192

Elko 974

211

127

Humboldt 387

Counties. Returns.

Polk 100

Pulaski 63

Putnam 90

Ralls 77

Randolph 1,618

Ray 460

Reynolds 32

Ripley 40

St. Charles 633

St.Clair 70

Ste. Genevieve 145

St. Francois 845

St. Louis 7,374

Saline 960

Schuyler 79

Scotland 74

Scott 823

MONTANA.

Granite 264

Hill 744

Jefferson 165

Judith Basin 188

Lewis and Clark 2, 506

Liberty 21

Lincoln 415

McCone 21

Madison 177

Meagher 134

Mineral 156

Missoula 3,204

MusselsheU 1,264

Park 1,084

Phillips 191

Pondera 165

Powder River 42

Powell 665

Prairie 65

NEBRASKA.

Furnas 417

Gage 1,289

Garden 92

Garfield 42

Gosper 47

Grant 88

Greeley 151

Hall 1,786

Hamilton 407

Harlan 209

Hayes 19

Hitchcock 153

Holt 225

Hooker 27

Howard 254

Jefferson 945

Johnson 225

Kearney 310

Keith 183

Keyapaha 28

Kimball 155

Knox 593

Lancaster 7,542

Lincoln 1,102

Logan 35

Loup 8

McPherson 7

Madison 1,612

Merrick 353

MorriU 297

Nance 151

Nemaha 386

NEVADA.

Lander 203

Lincoln 120

Lyon 406

Mineral 122

Nye 1,039

Ormsby 80

Pershing 304

C oun ties . R eturns.

Shannon 17

Shelby 148

Stoddard 163

Stone 83

Sullivan 330

Taney 70

Texas -40

Vernon 490

Warren 100

Washington 72

Wavne 109

Webster 100

Worth 80

Wright 110

City of St. Louis 82, 709

Total 172,519

Ravalli 273

Richland 171

Roosevelt 403

Rosebud 36G

Sanders 182

Sheridan 131

Silver Bow 7,028

StiUwater 127

Sweet Grass Ill

Teton 109

Toole 166

Treasure 29

Valley 217

Wheatland 373

Wibaux 45

Yellowstone 2,927

Total 36,907

Nuckolls 470

Otoe 796

Pawnee 143

Perkins 91

Phelps 439

Pierce 256

Platte 829

Polk 293

RedwiUow 811

Richardson 743

Rock 39

Saline 920

Sarpy 283

Saunders 833

Scotts Bluff 851

Seward 605

Sheridan 248

Sherman 122

Sioux 03

Stanton 248

Thayer 489

Thomas 33

Thurston 219

Valley 231

Washington 413

Wayne 412

Webster 281

Wheeler 13

York 520

Total 71,853

Storey 246

Washoe 3,917

White Pine 440

Total 9,719

172

STATISTICS or INCOME.

Table 15. Counties. Belknap Carroll Cheshu-e Coos Atlantic	—Personal r Returns, j 1,182 463 2' 214	eturns by counties, ca NEW HAMPSHIR Counties. R Grafton Hillsborough	lendar 1 E. eturns. 2,931 11,706 4,014 4,092 55, 048 1,349 12,870 11,013 6,270 6,803 1,150 18,364 121 28 227 829 66 154 397 182 57 37 4,789 195,086 675 2*251 34,655 4,125 10,361 412, 490 9,707 12,601 26,338 3,008 9,150 1,125 3,281 2,736 605 42,894 7,650 6,818 3,000 STA. 100 865 20 10 245 35 3,686 670 155 295 250 50 40 20 515 60 300 10 190 530 145 175 35 50 135 . 5,023 45 85 310 110 . 2,935 85 30 180	/ear i 9^^— Continued. Counties. Returns. Strafford 2,691 &uUivan 1229
Merrimack Rockingham	Total Salem Somerset Sussex Union Warren Total SanJuan San Miguel	'
32,410 1,810
. ... 5,420	NEW JERSEY. Hudson Hunterdon Mercer Middlesex Monmouth Morris Ocean
	20,104	2,463
Burlington	4,870 15,664	V.'."'. 23,610
Cape May	. ... 1,255	2,919
Cumberland Essex Gloucester BemaliUo Catron Chaves Colfax	2,680 70,307 3,234 2,581 57 4G5 . 2,021
269,096
NEW MEXICO. Hidalgo Lea Lincom Luna McKinley	72 729
Santa Fe	530
Sierra Socorro Taos	....:. 56
Curry	633 37	2C8
Mora Otero Quay Rio Arriba	64
	268	Torrance Union Valencia Total St. Lawrence	109
Eddy	267 640 91 36 14,625 1,243 33,750 10,875 4,982 3,412 6,737 4,914 1,688	167 288
Guadalupe Harding Albany Allegany	Roosevelt Sandoval NEW YORK. Jefferson Kings Levns
11,780 2,904 3, 445
Schenectady Schoharie Schuyler Seneca Steuben Suffolk SuUivan Tioga Tompkins Ulster Warren Washington Wayne Westchester Wvomine	9,525
Broome Cattaraugus Cayuga Chautauqua Chemung Chenango	Livingston Madison Monroe Montgomery Nassau New York . . . .	600 412 749 4,445 6,655 1, 100
	975
Columbia Cortland Delaware	1,950 1,708 1,351 5,275 60, 939 1,080 1,912 2,2.50 1,794	Oneida Onondaga Ontario	2,675 3,375 1,800 1,950
Erie Essex Franklin Fulton	Orleans Oswego Otsego Putnam Queens Rensselaer	1,875 31,950 1,023
Yate^^..::::::. Miscellaneous Total Pamlico	1,023 22,689
	825
Hamilton	40 3, 750	Richmond Rockland NORTH CAROLli Franklin Gaston Gates	1,066,637
	675 50 10 175 26	20
Alexander Allegbany	Pasquotank	455 30
Perquimans Person Pitt Polk Randolph Richmond	70
Ashe	GranviUe	125
Avery Beaufort Bertie .	30 430 60	600
Guilford Hahfax Harnett Haywood Henderson Hertford Hoke Hyde IredeU Jackson	60 165
Bladen	60	615
Brunswick Buncombe Burke Cabarrus	60 3,116 190 450	Robeson Rocldngham Rowan Rutherford	455 670 1,420 220
CaldweU Camden	160 15	90
Scotland Stanly Stokes Surry Swain Transylvania TyrreU Union Vance Wake Warren Washington Watauga Wayne	175
Carteret	155 15 440 80 75 160	240 55
Catawba	Jones	290
Chatham Cherokee Chowan	Lee Lenoir Lincoln McDoweU Macon Madison Martin Mecklenburg Mitchell Montgomery Moore Nash	100 95 15
Clay Cleveland Columbus Craven Cumberland Currituck Dare Davidson Davie Duplin Durham Edgecombe Forsyth	5 270 185 605 720 25 15 425 65 175 1,695 1,760 3,206	335 450 2,510 190 60 25 660
Wilkes	160
Wilson Yadkin Yancey Total	825 20
Northampton Onslow Orange	40
44,161

STATISTICS OF INCOME.

173

Table 15. — Personal returns by counties, calendar year 1921 — Continued.

Adams.. . .

Barnes

Benson

Billings.... Bottineau. Bowman..

Burke

Burleigh. . .

Cass

Cavalier. . .

Dickey

Divide

Dunn

Eddy.

Foster

Golden Valley. Grand Forks.. Grant

NORTH DAKOTA.

Griggs

Hettinger. Kidder... La Moure. Logan . . . McHenry. Mcintosh. McKenzie. McLean.. ,

Mercer

Morton. . . Mountrail.

Nelson

Oliver

Pembina . .

Pierce

Ramsey. . Ransom. . Renville..

Counties. Richland Rolette	Returns. 585 115
Sargent	150
Sheridan Sioux	115 . . 25
Slope	165
Stark
Steel-e	115
Stutsman	980
Train	290
Walsh . .	480
Ward
WeUs	250
Williams	475

Adams

Allen

Ashland

Ashtabula...

Athens

Auglaize

Belmont

Brown

Butler

Carroll

Champaign . .

Clark

Clermont

Clinton

Columbiana. Coshocton . . .

Crawford

Cuyahoga . . .

Darke

Defiance

Delaware

Erie

Fairfield

Fayette

Franklin

Fiilton

GaUia

Geauga

Greene

Guernsey

Hamilton. Hancock.. Hardin . . . Harrison..

Henry

Highland . Hocking . .

Huron

Jackson . . . JefEerson. . .

Knox

Lake

Lawrence. .

Licking

Logan

Lorain

Lucas

Madison . . . Mahoning.

Marion

Medina

Meigs ,

Mercer

Miami .

Montgomery.

Morgan

Morrow

Muskingum . .

OKLAHOMA.

50,889

1,369 711 711 464 651 551 504

2,277 401

6,035 612

3,267 861

1,830

11^056 23,088 341 30,595 2,212

114 2,692

Adair

Alfalfa

Atoka

Beaver

Beckham

Blaine

Bryan

Caddo

Canadian 1,

Carter 2,

Cherokee

Choctaw

Cimarron

Cleveland

Coal

Comanche

Cotton

Craig

Creek 3,

Custer

Delaware

Dewey

Ellis

Garfield 1,

Garvin

Grady

Grant

60729°— 23 12

Greer.

Harper. Haskell. Hughes. Jackson.

Johnston... Kay

Kingfisher.

Kiowa

Latimer... Le Flore...

Lincoln

Logan

Love

McClain... McCurtain. Mcintosh . .

Major

Marshall...

Mayes

Murray

Muskogee. .

Noble

Nowata . . . Okfuskee. . .

162 74 1,714 301 372 263 558 270 713 81 180 225

126 3,663 413 375 254

Noble
Ottawa . .	922
Paulding Perry	275 1 212
Pickaway Pike.....	'380
Portage	2 264
prebil :.:::::::::;:
Putnam Richland	438 2,894
Sandusky Scioto	1,415 2,542
Shelby	593
Stark.	14,989
Trumbull	4 442
	::::: 2'i^
Union	230
Van Wert	745
Vinton
Warren . .	684
Washington Wayne	1,371 2 124
Williams Wood	'622 1 750
Wyandot	419
Total Oklahoma Okmulgee Osage	367 096 11,879 2,993 2 621
Ottawa	'7O8
Payne	1 289
Pittsburg Pontotoc Pottawatomie Pushmataha Roger MiUs Rogers	i;757 514 1,196 83 18 288
Seminole	135
Sequoyah Stephens	108 932 222
	390
Tulsa	13 348
Wagoner Washington Washita Woods	'164 1,988 288 369
Woodward	278

Total.

174

STATISTICS or INCOME.

Table 15. — Personal returns by counties, calendar year 1921 — Continued.

Baker

Benton

Clackamas.

Clatsop

Columbia..

Crook

Curry

Deschutes . Douglas . . .

Gilliam

Grant

Harney

1,757

1,833

590

1,163

103

108

Counties. Hood River. . .

Jackson

Jefferson

Josephine

Klamath

Lake

Lane

Lincoln

Linn

Malheur

Marion

Morrow

Multnomah. . .

PENNSYLVANIA.

Adams

Allegheny . . Armstrong.

149,796 3,271 7,632 473 10,832 8,579 1,975 2,800

Bedford

Berks

Blair

Bradford

Bucks

Butler 3,424

Cambria 13,714

Cameron 136

Carbon 3,637

Center 1,598

Chester 4,425

Clarion 996

Clearfield 3,838

Clinton 1,680

Columbia 1,387

Crawford 2,589

Cumberland 2,338

Dauphin 13,004

Delaware 14,111

Elk 2,119

Erie

Fayette

Forest

Franklin

Fulton

Greene

Huntingdon . Indiana

Counties. Polk	Returns.
Sherman Tillamook Umatilla Union.. . .	400 390 2,091 1 220
Wallowa Wasco	'289
	1,004
Wheeler YamhiU	66 620

2,

2;

Juniata

Lackawanna 16,298

Lancaster 8,934

Lawrence 6,883

Lebanon 2,428

Lehigh 6,663

Luzerne 17,411

Lycoming 5,696

McKean 3,833

Mercer 5,223

Mifflin 713

Monroe 640

Montgomery 16, 357

Montour 186

Northampton 10,785

RHODE ISLAND.

Total 62, 804

Northumberland 5, 539

Perry 365

Philadelpliia 166, 444

Pike Ill

Potter 433

Schuvlkill 10,690

Snyder 113

Somerset 3, 431

Sullivan 280

Susquehanna 1,223

Tioga 713

Union 312

Venango 5, 041

Warren 2,230

Washington 9,802

Wayne 572

Westmoreland 15,327

Wyoming 234

York 6,238

Miscellaneous 5,261

Total 621,103

Bristol

Kent

Newport

Providence.. Wasliington.

Total.

Abbeville. . .

Aiken

Allendale . . . Anderson... Bamberg. .. BarnweU . . . Beaufort — Berkeley —

Calhoun

Charleston.. Cherokee . . .

Chester

Chesterfield. Clarendon. .

CoEeton

Darlington..

325 70 976 140 104 201 70 87 5,264 242 396 196 132 102

Armstrong

Aurora

Beadle

Bennett

Bon Homme..

Brookings

Brov n

Brule

Buffalo

Butte

Campbell

Charles Mi.x...

Clark

Clay

Codington

Corson

Custer

Davison

Not reported.

130

1,242

5

234

2,481 201 12 200

413 213 288

1,017 161 93

1,181

SOUTH CAROLINA.

Dillon

Dorchester

Edgefield

Fairfield

Florence

Georgetown

Greemillc

Greenwood

Hampton

Horry

Jasper

Kershaw

Lancaster

Laurens

Lee

Lexington

SOUTH DAKOTA.

Day

Deuel

Dewey

Douglas

Edmunds... Fall River..

Faulk

Grant

Gregory

Haakon

Hamlin

Hand

Hanson

Harding

Hughes

Hutchinson.

Hyde

Jackson

201

180

91 128 1,289 347 2,719 426

89 131

31 261 130 371

80 208

McCormick 53

Marion 242

Marlboro 410

Newberry 304

Oconee . ." 212

Orangeburg 508

Pickens 154

Richland 3,652

Saluda 51

Spartanburg 1,812

Sumter 656

Union 258

Williamsburg 178

York 686

Total 25,160

Jerauld .

257

Kingsbury

Lake

Lawrence

Lincoln

Lyman

MTcCook

McPherson

Marshall

Meade

Mellette Not reported.

Miner 171

Minnehaha 3,222

Moody. 183

Pennington 480

Perkins 112

Potter 115

1,078 247 51 343 116 160 141

STATISTICS OF INCOME.

175

Table 15. — Personal returns by counties, calendar year 1921 — Continued. SOUTH DAKOTA— Continued.

Counties. Roberts Sanborn Shannon Spink Stanley	Returns. 213 136 16 638 78	Counties. Todd Tripp Turner Union Walworth Washabaugh Not TENNESSEE Hancock Hardeman Hardin Hawkins Haywood Henderson Henry Hickman Houston V Humphreys Jackson James (see Hamilton). Jefferson Johnson	Returns. 63 207 406 321 559 reported. 4 107 142 206 96 522 46 19 54 14 85 '.' 6,197 87 218 140 18 227 203 659 33 10 ; '219 138 651 2 47 523 110 139 348 170 91 517 174 72 reported. reported. . 138 26 414 . 27,242 184 161 159 559 549 90 63 273 78 . 2,049 18 25 . 1,334 . 9, 638 467 502 503 462 131 228 153 443 43 474 118 21 . 6, 562 86 177 6 89 283	Counties. Washington . . . Yankton Ziebach Total.... Obion Overton Perrv Pickett Polk Putnam Rhea Roane Robertson Rutherford.... Scott Sequatchie Sevier Shelby Smith Stewart	Returns. 2 542 30
21 681
SuUy Anderson Bedford Benton Bledsoe Blount Bradley Campbell	87 114 164 41 17 303 268 333 22	258 57 19 2 190 158 101
Carroll Carter Cheatham Chester Claiborne Clay Cocke	97 76 30 30 221 8 130 200 58 26 12,349 .".'.."..'..".' 36	401 325 70 18 33 18,974
Coffee	Lake Lauderdale Lawrence Lewis Lincohi Loudon McMinn McNairy Macon Madison Marion Marshall Maury Meigs Monroe Montgomery Moore Morgan TEXAS. Comal Comanche Concho Cooke Coryell Cottle Crane Not Crockett Not Crosby Culberson Dallam Dallas	28
Cumberland . . .	Riimnpr	229
Davidson Decatur DeKalb	Tipton Trousdale Unicoi Union Van Buren Warren Washington . . . Wayne Weakley White	209 25
Dickson Dyer Fayette Fentress Franklin Gibson GUes	152 339 173 78 295 316 180 21 214 115 289 6,634 930 3 471 42 120 102 170 310 3 16 555 118 224	2 1 ■.■.■.".'.;■.;; 902 19 181 145
Grainger Greene Grundy Hamblen Hamilton Anderson Andrews Angelina Aransas Archer Armstrong Atascosa Austin Bailey Bandera	Williamson.... Wilson Total.... Gray Grayson Gregg Gnmes Hale Hall Hamilton Hansford Hardeman	312 175
60,949 202 3,385 455 267 454 590 259 133 43 460 565
Baylor Bee	Harris Harrison Hartley HaskeU Hays Hemphill Henderson	25, 758
Bell .. .	1,471 14,700 27 2 270 1,120 843	Deaf Smith .	15
Bexar Blanco Borden Bosque Bowie	Delta Denton Dewitt Dickens	161 349 211 189
Dimmit	Hidalgo Hill..: Hockley Hood Hopkins Houston Howard ....	735
Brazoria	Donley Duval Eastland Ector Edwards Ellis El Paso	691
Brewster Briscoe Brooks Brown	151 16 57 630 274 113 565 58 308 1.000	'...'..'.'.'.'. 294 146 467
Burleson	Hudspeth Hunt Hutchinson Irion Jack Jackson	48
Burnet	Erath	1 209
CaldweU	Falls
Calhoun Callahan	Fannin Favette Fisher Floyd Foard Fort Bend	15 145
Camp 117	205
Carson 187	JeflDa\is Jefferson	53
Cass	109 13 . . Not reported. 435 541	7,960
Castro
Chambers Cherokee Childress	Freestone Frio Gaines	Jim Wells Johnson Jones Karnes Kaufman Kendall Kenedy Kent Kerr	106 1,103 521
	317 40 322 1,104 2fiO
Coke Coleman Collin Collingsworth...	Garza GiDespie Glasscock Goliad Gonzales	770 128 ..Not reported. 29
Colorado 362	164

176

STATISTICS OF INCOME.

Table 15. — Personal returns by counties, calendar yevr 1921 — Continued. TEXAS— Continued.

Counties. Returns.

Kimble 75

King 2

Kinney • 91

Kleberg 553

Knox 252

Lamar 1,116

Lamb 25

Lampasas 189

LaSalle 66

Lavaca 919

Lee 88

Leon 80

Liberty 527

Limestone 1,652

Lipscomb 40

LiveOak 33

Llano 129

Loving 0

Lubbock 622

Lynn 35

McCulloch 219

McLennan 4,411

McMullen 1

Madison 43

Marion 83

Martin 42

Mason 75

Matagorda... 528

Maverick 338

Medina 182

Menard 69

Midland 162

Milan 464

Mills 70

Mitchell 198

Montague 208

Montgomery 233

Moore 14

Morris 43

Motley 49

Nacogdoches 321

Beaver 194

Boxelder 431

Cache 575

Carbon 2,777

Daggett 2

Davis 332

Duchesne 42

Emery 184

Garfield 12

Grand 81

Iron 59

Addison 369

Bennington 1,228

Caledonia 1,126

Chittenden 2,814

Essex 334

Franklin 1,419

Accomae 476

Albemarle 1,085

Alexandria (see Arling- ton).

AUeghany 1,227

Amelia 35

Amherst 208

Appomatox 63

Arlington 4,370

Augusta 1,017

Bath 149

Bedford 216

Bland 10

Botetourt 150

Brunswick 200

Buchanan 50

Buckingham 26

Campbell 3,223

Caroline 99

Carroll 26

Charles City 8

Charlotte 91

Chesterfield 196

Clarke 73

Counties.

Navarro

Newton

Nolan

Nueces

Ochiltree

Oldham

Orange

Palo Pinto...

Panola

Parker

Parmer

Returns. .. 1,152 104 481 991 54 20 858 848

Polk

Potter. . . Presidio.

Rams

Randall.

Reagan. Real....

Red River

Reeves

Refugio

Roberts

Robertson

Rockwall

Runnels

Rusk

Sabine

San Augustine- San Jacinto

San Patricio...

San Saba

Schleicher

Scurry

Shackleford

Shelby

Sherman

Smith

Somervell

Starr

Stephens

132

137

2,520

212

19 130

13

9

302

216

79 100 329

75 453 142 113 104

22 359 104

64 134 198 210

20 1,084

14

71 1,140

Juab.

Millard 157

Morgan 81

Piute 45

Rich 20

SaltLake 14,815

San Juan 11

Sanpete 232

Sevier 168

Summit 331

VERMONT.

Grand Isle 81

Lamoille 218

Orange 360

Orleans 697

Rutland 3,093

Washington 2,449

VIRGINIA.

Craig 18

Culpeper.

Cumberland . . .

Dickenson

Dinwiddle

Elizabeth City.

Fairfax

Fauquier...

Floyd

Fluvanna... Franklin.... Frederick. . .

GUes

Gloucester.. Goochland..

Grayson

Greene

Greensville.

Halifax

Hanover

Henrico

Henry

Highland . . .

Counties. SterUng	Returns. 44
Stonewall Sutton	47 92
	39
	14,316
Taylor	1 219
Terrell	126
Terrv	36
Throckmorton.. Titus	46 128
Tom Green	953
	3,136
Trinity	207
Tyler	92
Upshur	90
	12
Uvalde	298
Valverde	492
VanZandt	179
Victoria Walker	545 184
Waller ....	.... 83
Ward	48
Washington Webb	301 985
Wharton Wheeler.	467 104
Wichita	11,080
Wilbarger WiUacy	524 11
	1,236
Wilson	168
Winkler Wise .	. . Not reported. .. . 157
Wood	283
Yoakum Young	1 750
Zavalla	26
Total	200,188 234
Uintah	... 119
Utah	1,130
Wasatch Washington Wayne .	53 37 .... 11
Weber	3,547

Total 26,128

Windham 1,489

Windsor 2,069

Total 17,748

Isle of Wight

James City

King and Queen.,

King George ,

King William

Lancaster

Lee

Loudoun

Louisa

Lunenburg ,

Madison

Mathews ,

Mecklenburg

Middlesex

Montgomery

Nansemond.

Nelson

New Kent

Norfolk

Northampton

N orthumberland . Nottoway ,

68 110

28

58 112

64 179

37 517 609 145

34 ,713

415 210

Page.

STATISTICS OF INCOME.

177

Table 15.- Counties. Patrick Pittsylvania Powhatan Prince Edward	—Personal Returns. 49 ... 2,377 21 160 230	returns by counties, cal VIRGIXIA-Contlnu Counties. R Rockbridge Rockingham RusseU Scott Shenandoah Smyth Southampton Spotsylvania	e7idar y ed. Bturns. 420 595 560 80 252 300 260 384 28 56 92 335 42,428 2,380 1,319 339 1,500 787 332 389 1,075 289 14,061 75 1,498 37 8,964 858 190 2,700 3,729 4,746 1,675 436 4,334 1,069 1,554 2,274 126 142 612 7,742 23 223 212 319 320 2,054 470 3,391 274 3,321 673 758 696 2,432 2,439 1,081 142 58,618 758 561 610 3,222 631 155 442 511 902 454 168 3,117 1,119 5,213 206 306 325 1,686 2,881	ear 1921— Coni Counties. Tazewell Warren Warwick Washington , .	inued. Returns. 871 94 3,180 798
Prince George	Westmoreland	49
	225 360	Wise	1,275
Prince William	Wythe York Total Snohomish Spokane Stevens Thurston Wahkiak-um.... WaUaWaUa....	197
Pulaski	270 24 29 ... 3,351 443	49
Rappahannock Ridunond Roanoke	Stafford Surry Sussex WASHINGTON. Jefferson King Kitsap Kittitas Klickitat Lewis Lincoln Mason Okanogan Pacific Pend Oreille
76,257 3,850
Asotin Benton Chelan Clallan	223 382 ... 2,402 353	14,558 527 1,597 135
Clarke	... 1,466 496 384 339 64 696 478 260 ... 4,222 92 448 980 385 308 ... 1,403 ... 5,924 114 148 278 ... 3, 105 147 135 542 80 ... 1,284 50 .... 3,900 150 384 247 .... 1,367 684 322 .... 3,356 325 76 681 1,206	2,424
		2, 353
Cowlitz Douglas Ferry Franklin	Whitman Yakima Total	2,278 4,185 111 111
	Pierce San Juan Skagit Skamania '. . WEST VIRGINIA Kanawha Lewis Lincoln Logan McDoweU Marion Marshall Mason	4,577
Grant Grays Harbor Island Barbour	Total Preston.. .	115,688 94.T
Berkeley Boone Braxton Brooke Cabell	Putnam Raleigh Randolph Ritchie Roane	300 2,400 782 540 300 810
Clay Doddridge Fayette Gilmer Grant Greenbrier Hampshire Hancock Hardy Harrison Jackson JeSerson Adams Ashland	Taylor Tucker Tyler Upshur Wayne Webster Wetzel Wirt Wood Wyoming Total Racine Richland Rock	.... 1,362
Mercer Mineral Mingo Monongalia Monroe Morgan Nicholas Ohio Pendleton Pleasants Pocahontas WISCONSIN. Iron Jackson Jefferson Juneau Kenosha Kewaunee	558 544 '.'..'.'.'.'.'. 359 74 661 42 3,153 694 75,277 6,347 428 4,112
BayUeld	Rusk	'.'."'.'.'.'. 831
Buffalo	Sauk Sawver Shawano Sheboygan	1,346
Burnett	La Crosse	86
Calumet Chippewa...	Lafayette Langlade Lincoln Manitowoc Marathon Marinette Marquette Milwaukee Monroe Oconto Oneida Outagamie Ozaukee Pepin Pierce Polk Portage Price WYOMING. Johnson Laramie Lincoln	493 2,594
Clark	596 . . 1,459	203
CnliiTTibiH	Trempealeau . . . Vernon Vilas Walworth Washburn Washington Waukesha Waupaca Waushara Wiimebago Wood Total Uinta	621
Crawford Dane Dodge Door ..	341 .... 6,219 .... 1,824 229	746 130 1,564 256
Douglas Dunn	.... 3,616 685 .... 2,340	1,173 2,406 1,156
Florence Fond du Lac	70 3,343	151 3,586
Forest Grant Green	132 .... 1,432 .... 1,305 378	1,655
148,457
Iowa Albany	778 .... 1,584 785 99 .... 1,568 487 68 812 231 781	597
Big Horn		185
Campbell. . .	Weston . . .	. . . 195
Carbon	Yellowstone N Park Total
Converse Crook	Niobrara Park Platte	. Not reported. 22,413
Goshen Hot Springs	Sheridan Sweetwater

178

STATISTICS OF INCOME.

Table 16. — Personal returns by cities, calendar year 1921.

Cities.	Returns.	ALABAMA. Cities. E Fairfield Florence	eturns. 390 442 685 627 4,500 4,350 532 344 239 680 562 4,177 665 7,200 228 800 452 640 425 757 23,458 123 1,193 6,284 1,038 1,180 710 2,621 1,340 9,690 1,640 7,062 77,055 6,302 940 1,000 400 400 1,065 2,586 17,071 2,431 2,390 2,564 628 ported. 620	Cities. Phoenix City....	Returns.
Albany	720 760 ... 1,041	Selma Sheffield Talladega Troy Tuscaloosa	1,320 310
Anniston	Gadsden Huntsville Mobile Montgomery ALASKA. Juneau Ketchikan Kennecott ARIZONA. Miami
Birmingham Dothan	... 14,800 365 760 363 276	260 760
Anchorage Cordova Fairbanks	Nome Seward	114 126
Bisbee	924
Douglas Globe BlytheviUe	930 695 332 385 ... 2,200	Nogales Phoenix ARKANSAS. Jonesboro Little Rock	Tucson Pine Bluff	2,550 1 900
FayetteviUe	Texarkana
	... 1,000	North Little Rock Paragould CALIFORNIA. Monrovia Monterey Napa	West Helena	1,000
	950	San Leandro San Luis Obispo. .
Alameda Alhambra.	... 3,870 ... 1,520 ... 1,180 ... 3,561 ... 8,186 450 445 882 711	498 1 003
Bakersfield	Oakland	San Rafael
Berkeley Brawley Calexico Chico	Ontario Palo Alto	2,120
Santa Barbara	3 155
Pasadena Petuluma Pomona Redlands Richmond Riverside Sacramento San Bernardino	Santa Clara Santa Cruz	457 861 1,240
Eureka	... 1,442 ... 7,138 ... 2,560 809 6,362	Santa Rosa.. . .	955
		1,134
Glendale Hanford Long Beach	Stockton Vallejo "Venice Visalia Watsonville Whittier Pueblo Sterling Trinidad Southington Stamford Torrington WaUingford Waterbury WlUimantic Winsted	5,644 2,864 . . . 920
	... 82,760	San Diego San Francisco	903
Marys viUe Modesto	820 ... 1,121	851 1,720 4,120 664
Boulder.	806 ... 3,295	COLORADO. Grand Junction
	Greeley Longmont Loveland CONNECTICUT. Naugatuck New Britain New Haven
Denver Fort Collins	... 33,300 806	1,440
Ansonia Bridgeport Bristol	... 1,375 ... 11,467 ... 1,502 ... 1,963 845 ... 2,437 ... 17,795 ... 2,995 ... 1,906	514 2,938 1,359
Danbury Derby Greenwich Hartford Meriden Middletown	New London	951
Norwalk Norwich Putnam Rockville Notre Shelton DELAWARE.	7,139 Not reported. Not reported. 11,000
		DISTRICT OF COLUMBIA.		89,966
Daytona Femandina Gainesville	520 172 346 ... 9,910 475 792	FLORIDA. Miami Orlando Palatka Pensacola St. Augustine St. Petersburg	3,710 990 440 2,328 740 1,168	Sanford Tallahassee Tampa	620 272 4,593
Jacksonville Key West Lakeland	West Palm Beach West Tampa	738 Not reported.

STATISTICS OF INCOME.

179

Table 16. — Personal returus by cities, culendar year 1921 — Continued.

Cities. Eeturns.

Albany 647

Americus 429

Athens 962

Atlanta 26,830

Augusta 4,215

Brunswick 539

Columbus 2,251

Cordele 206

Dalton 197

Boise 2,650

Burley 340

CaldweU 365

Alton 2,037

Aurora 4,605

Beardstown 900

BeUeville 2,310

Belvdere 369

Benton 753

Berwyn 2,067

Bloomington 3,175

Bluelsland 1,752

Cairo 850

Canton 563

Carbondale 559

CarUnville 523

Centralia 1,525

Champaign 1,950

Charleston 457

Chicago 380,941

Chicago Heights 1, 269

Cicero 6,555

Clinton 759

CoUinsviUe.: 803

DanvUle 3,707

DeKalb 510

Decatur 4,680

Dixon 712

Duquoin 617

EastMolme 393

East St. Louis 5,545

EdwardsvUle 643

Eldorado 605

Elgin 4,126

Anderson 1,584

Bedford 759

BickneU 568

Bloomington 800

Bluffton 379

Brazil 637

Clinton 1,236

Columbus 520

Connersville 944

Craw fords ville 677

East Chicago 2,216

Elkhart 2,760

Elwood 357

Evansville 6, 208

FortWayne 9,009

Frankfort 900

Gary 5,055

Goshen 488

Albia 393

Ames 410

Atlantic 503

Boone 1,186

BurUngton 2,114

Cedar Falls 373

Cedar Rapids 3,775

Centerville 554

Chariton 300

CharlesCity 389

Cherokee 600

Clinton 1,909

GEORGIA.

Cities. Returns.

Decatur 883

Dublin 191

East Point 204

Elberton 203

Fitzgerald 194

GainesviUe 262

Griffin 384

Lagrange 433

Macon 4, 767

IDAHO.

Coeur d'Alene 740

IdahoFaUs 997

Lewiston 740

ILLINOIS.

Evanston 7,801

Forest Park 1,536

Freeport 2,006

Galesburg 2,840

Granite City 1,133

Harrisburg 850

Harvey 846

Herrin 1,190

Highland Park 1,161

HiUsboro 465

Hoopeston 370

Jacksonville 1,017

Johnston City 600

Joliet 5,456

Kankakee 1,617

Kewanee 1,001

La Grange 2, 073

LaSalle 1,502

Lawrenceville 337

Lincoln 853

Litchfield 303

Macomb 427

Marion 1,265

Mattoon 1,405

Maywood 2, 417

Melrose Park 547

MetropoUs 137

Moline 2, 587

Monmouth 734

MountCarmel 487

Mount Vernon 259

INDIANA.

Greensburg 316

Hammond 3,633

Hartford 241

Huntington 1,292

IndianapoUs 29,237

JeflEersonviUe 921

KendaUviUe 315

Kokomo 1,811

La Porte 1,152

La Fayette 2,319

Lebanon 346

Linton 495

Logansport 1,997

Madison 238

Marion 1,190

Michigan City 1,388

Mishawaka 2,288

Mount Vernon 194

IOWA.

Council Blufls 3,856

Creston 712

Davenport 5,642

DesMoines 11,764

Dubuque 3,796

Fairfield 418

Fort Dodge 1,987

Fort Madison 962

Grinnell 380

lowaCity 726

Keokuk 980

Marshalltown 1, 118

Cities. Returns.

Marietta 401

Moultrie 228

Newnan 277

Rome 701

Savannah 7,707

ThomasviUe 402

Valdosta 526

Waycross 782

Nampa 972

Pocatello 2,756

TwinFaUs 765

Murphysboro 819

Normal 303

North Chicago 190

Oak Park Not reported.

Ottawa 1,280

Pana .' 428

Paris 568

Pekin 1,061

Peoria 9,434

Peru 585

Pontiac 525

Quincy 2,550

Rock Island 3,245

Rockford 5,903

Savanna 854

Spring VaUey 292

Sprlngfleld 6,080

Staunton 550

SterUng 878

Streator 1,077

Taylorville 775

Urbana 735

WaukCgan 2,082

West Frankfort 1, 016

West Hammond 231

Wilmette 2,160

Winnetka 1,462

Woodstock 465

Zion 330

Muncie 2,290

New Albany 1,709

Newcastle 489

Peru 1,220

Portland 282

Princeton 597

Richmond 2,339

RushviUe 279

Seymour 474

ShelbyvUle 531

South Bend 7,375

Terre Haute 6, 361

Valparaiso 628

Vincennes 1,051

Wabash 653

Warsaw 308

Washington 779

Whittmg 1,684

MasonCity 1,517

Muscatine 963

Newton 390

Oelwein 815

Oskaloosa 807

Ottumwa 1, 748

Perry 491

Red Oak 516

Shenandoah 296

Sioux City 7,091

Waterloo 3,178

WebsterCity 478

180

STATISTICS OF INCOME,

Table 16. — PersonM returns by cities, calendar year 1921 — Continued.

Cities. Arkansas City	Retrms. 1, 900	KANSAS. Cities. Independence lola Junction City	Returns. . 1, 260 380 620 ... 7,380 850 . 1,360 855 . 1,345 450 490 600 . 3, 100 . 22,470 386 290 385 536 198 623 . 1,188 272 . 1,353 600 225 489 . 2,620 300 . 8,738 561 . 1,338 920 448 rs. 241 263 . 2,074 . 5,581 730 . 5,677 761 486 . 7,280 . 1,676 903 . 9,908 . 1,025 . 12,635 . 4,648 . 1,495 123 1,336 545 . 4,931 . 3,306 . 1,469 929 - 5, 177 470 1,469 243 902 854 9,387 1 438 8,507 1 770 826 1,766 310 169	Cities.	Returns.
Atchison Chanute	1,215 1,125 1,270 630 1 720	Pittsburgh Pratt Rosedale SaUna Topeka WeUington Wichita . . .	2,160 585 540 2,025 7,200 585
Coffeyvllle Dodge City El Dorado.. .	Kansas City Lawrence Leavenworth Manhattan Newton Ottawa KENTUCKY Henderson HopMnsville Lexington Louisville Madisonville Mayfield Maysville Middlesborough LOUISIANA Houma Lafayette Lake Charles
Emporia Fort Scott	...... 1,305 945
Hutchinson Ashland Bellevue Bowhng Green Covington DanviUe Dayton	1,890 1,365 620 885 5,020 660 639 500	Winfield Newport Owensboro Paducah Paris Richmond Winchester Morgan New Iberia	574 2,220 848 1,805 850 294 736
Frankfort Alexandria	550 1,668 3,413	186
Bogalusa	449 93 ,205 1,538 1,013 2,775 825 300 1,350 525 1,167 56,733 303 733 526 150 926 395	New Orleans	34 721
Crowley Gretna Auburn	Minden Monroe MAINE. Brunswick Calais	Shreveport Rumford Falls...	6^672 618
Augusta	Saco	600
Bangor	Gardiner Lewiston Old Town	South Portland...	975
Bath Belfast	Waterville Westbrook	1,725
Biddleford Brewer	Portland Rockland MARYLAND Cumberland Frederick Frostburg MASSACHUSETI Grafton Great Barrington Greenfield HaverhiU Hingham Holyoke Hudson	1 821
Baltimore Cambridge Abington Adams Agawam Amesbury	Salisbury Norwood Orange Palmer Peabody Pittsfield Plymouth Quincy Reading Revere Rockland Salem	442 569 334 411 2,684 4,680 1,155 4 637
Andover Arlington Athol	1,207 3,019 846 2,404 1,841 2, 599 96,477 1,621 526 '.'.'.'.'. 10'962 11,854 300 243 3,214 2,526 977 902 1,202 287 1,402 150 676 154 3,119 601 7, 103
	l'l29 2,477 1129 4 958
Attleboro Belmont Beverly Boston Braintree Bridgewater	Lawrence Leominster Lexington Lowell Ludlow Lynn Maiden
Saugus SomerviUe Southbridge Spencer Springfield Stoneham Stoughton Swampscott Taunton Uxbridge Wakefield Walpole Waltham Ware Watertown Webster Wellesley West Springfield	346 11,942 1,160 385
Brookline Cambridge Canton Chelmford Chelsea Chicopee Clinton Concord Danvers Dartmouth Dedham Dracut	Mansfield Marblehead Marlborough Maynard Medford Melrose Methuen Middleborough Milford Millbury Milton Montague Natick	15,675 70 692 1,449 2,321 352 1,20D 516 3,606 625 410 .... 1,409 1,462
Easton	Needham	1 055
	Westborough Westfield Weymouth Whitman Winchester Winthrop Woburn Worcester	72
Fairhaven	Newburyport	.... 1,204 .... 2,002
Fall River	Newton North Adams
Fitchburg Framingham Franklin Gardner Gloucester	3 430 1,880 676 1,244 1,642	907
North Andover	.... 1,955 .... 3,006 .... 1,907 .... 21,075
North Attleborough Northampton Northbridge

STATISTICS OF liNCOME.

181

Table 16. Cities. Adrian	— Per son c Returns. 746 412 334 628 1,884	il returns by cities, ca MICHIGAN. Cities. Hancock Hastings Highland Park	endar ye Returns. 450 275 . 6,123 390 . 1, 000 750 600 . 1,000 750 . 5,064 . 5,500 . 5, 181 200 500 500 350 . 1,200 675 294 . 1,099 540 460 . 1,024 250 . 1, 155 . 45,012 . 481 313 428 487 918 . 1,830 748 794 . 1,875 700 . 1,680 . 37,180 376 994 400 375 . 1,462 400 437 . 2,945 706 . 1,856 434	ar 1921— Continued. Cities. Mount Clemens. . . .	Returns . 1 020
Albion Alma	Munising Muskegon Muskegon Heights Negaunee Niles Owosso	275
Alpena Ann Arbor	Hillsdale Holland Ionia Iron Mountain	" '225 350
Battle Creek	. . 4, 102
Bay City. Benton Harbor Bessemer CadiUac	.. 3,494 .. i;200 300 700 275 206 334 .. 111,195 375 .. 1,200	805
Ironwood Ishpeming Jackson Kalamazoo	Petoskey Pontiac	450 .. 2,159 . . 2, 385
Charlotte	River Rouge RovalOak	668
Cheboygan Coldwater	Lansing Laurium Ludington Manistee Manistique Marquette Menominee Midland Monroe MINNESOTA Faribault Fergus Falls	.. 1,374
	. . 5, 573
Detroit Dowagiac	St. Joseph Sault Ste Marie.	.. 800 900
	Sturgis Three Rivers	450 375
FUnt	.. 6,358 600 .. 16,000 903
Grand Haven Grand Rapids Hamtramck	Traverse City Wyandotte Ypsilanti Redwing Rochester St. Cloud	600 .. 1,177 726 633 1 421
Austin	852
Bemidji	429 729 361 428 563 .. 11,787 573 324 723 439 260 868 704	Hibbing Little Falls Mankato MinneapoUs Moorhead New LTm
Brainerd Chisholm Cloquet Crookston	St. Paul South St. Paul StiUwater Virginia	.. 25,716 468 486 1 103
Duluth	WiUmar	'505
Eveleth BUoxi Clarksdale Columbus	Owatomia MISSISSIPPI. Gulfport Hattiesburg Jackson Laurel McComb Meridian MISSOURI. Jefferson City JopUn Kansas City KirksviUe Maplewood MarshaU Mexico	Winona Natchez Pascagoula Tupelo	.. 1,565 742 114 266
Corinth Greenville	Vicksburg Yazoo City St.Charies St.Joseph St. Louis SedaUa Springfield Trenton	.. 1,760 336
Brookfleld Cape Girardeau	565 709	495 . 6,220 . 80,704 . 1,400 . 1,190 500
Carthage Chillicothe Clinton Columbia	360 200 190 556 307 173 .. 1,450 .. 1,080 719 .. 2,170 .. 555 .. 5,425 653 586 735 .. 1,087 . 1, 565
De Soto	University Webb City	640 240
Fulton	Moberly • Nevada Popular Bluff MONTANA. Great Falls
Hannibal		. 1,781
Independence
Anaconda
Billings		Livingston Miles City Missoula
Bozeman	Helena	909 2 435
Butte	KaUspeU NEBRASKA. Hastings Kearney Lincoln Nebraska City Nnrfollr
Beatrice	995 1 536 6, 142 440	North Platte	925
Columbus Fairbury Fremont	Omaha Scottsblufl York .	. 25,854 . 445 376
Reno	NEVADA.		2 064
Berlin Claremont Concord	. 1, 152 702 . 2, 592 405 . 1,129	NEW HAMPSHIl Franklin Keene	^E. 468 1,152 540 540 7,020	Nashua Portsmouth Rochester Somersworth	. 2, 592 . 1,800 556 468
Deny Dover	Lebanon Manchester

182

STATISTICS OF INCOME.

Table 16. — Personal returns by cities, calendar year 1931 — Continued.

NEW JERSEY.

Cities. Returns.

Asbury Park 900

AtlanticCity 4,100

Bayonne 6,202

BeUe^'Ule 1,023

Bloomfield 2,617

Boonton 489

Bound Brook 719

Bridgeton 900

Burlington 680

Cliflside Park 168

Clifton 1,609

Collingswood 1,200

Dover 1,420

East Orange Not reported.

East Rutherford.. Not reported.

Elizabeth 11,110

Englewood 1,558

FortLee 270

Garfield 543

Gloucester 1, 300

Guttenberg 370

Hackensack 1,915

Haddonfleld 700

Hanunonton 290

Cities.

Harrison

Hawthorne . Hoboken . . . Irvington.

Returns. . . 1, 451 384 .. 9,065 .. 2,681

JerseyCity 30,000

Kearny 909

Lodi 281

Long Branch 855

Madison 422

MillviUe 900

Montclair 5,426

Morristown 2,188

New Brunswick 3,817

Newark 39,382

North Plaiiifield... Not reported.

Nutley 948

Orange 16,170

Passaic 5, 185

Paterson 10,155

Pennsgrove 500

Perth Amboy 3,044

Phillipsburg 1,714

Plainfield 4,462

Pleasantville 100

Princeton 845

Cities. Returns.

Rahway 2, 071

Red Bank 1,000

Ridgefield Park 2,017

Ridgewood 459

Roosevelt Not reported.

Roselle 1, 657

RosellePark Not reported.

Rutherford 2,392

Salem 590

Secaucus 214

Somerville 936

South Amboy 499

South Orange Not reported.

South River 400

Summit 1, 429

Trenton 11,300

Union Notreported.

Vineland 630

WalUngton 157

West Hoboken Notreported.

West New York 2, 254

West Orange Not reported.

Westfield 1,297

Woodbury 765

NEW MEXICO,

Albuquerque 2,293 I Roswell.

Raton 811 I

420 1 Santa Fe.

Albany 11,175

Amsterdam 3,075

Auburn 2,775

550

Binghamton 7,350

Bufralo 54,720

Canandaigua 640

Cohoes 1,200

Corning 1,525

Cortland 1,350

Depqw 368

Dunkirk 1,120

Elmira 4,575

Endicott 1,425

Fredonia 400

Freeport 1,233

Fulton 1,050

Geneva 1, 280.

Glen Cove..... 632

Glens Falls 1,425

Glovers^ille 1,425

Hastings-upon-Hudson... Not reported.

Haverstraw 375

Hempstead 1,313

Herkimer. 750

Homell 1,840

Hudson 770

Hudson FaUs 400

Ilion 975

2,025

Asheville 2,600

Burlington

Charlotte

Concord

Durham

Elizabeth City

Fayetteville

Gastonia

Ooldsboro

375 4,655 335 1,490 450 600 610 515

NEW YORK,

Jamestown 3,

Johnson City 1,

Johnstown

Kingston 1,

Lackawanna

Lancaster

Little Falls

Lockport 1,

Mamaroneck.

Mechanicsville

Medina

Middletown 1,

Mount Vernon 4,

New Rochelle :... 3,

New YorkCity 691,

Bronx Borough.

Brooklyn Borough.

Manhattan Borough.

Queens Borough.

Richmond Borough.

Newark

Newburgh 2,

Niagara Falls 5,

North Tarrvtown

North Tona wanda 1 ,

Norwich

Ogdensburg

Clean 2.

Oneida l,

Oneonta 1;

NORTH CAROLINA

Greensboro. Greenville. . Henderson..

Hickory

High Point.

Kinston

Lexington.. New Bern. . Raleigh

2,770 340 410 290 670 490 270 5S5

2,325

ussimng

Oswego

PeeksMll

Plattsburg... Port Chester. Port Jervis...

Poughkeepsie 2,

Rochester

Rock\'ille Center.

Rome

Rye

Saranac Lake

Saratoga Springs.

Schenectady.

Seneca Falls

Solvay

Syracuse

Tarrytown...

Tonawanda..

Troy

Utica

Walden

Watertown

Watervliet

Waverly

White Plains

WhitehaU

Yonkers

125 ,527 ,117 ,350

450 ,120

525 ,050 ,850

450

525 ,550

950

840 ,550 ,550

550 ,150

230

Reids\-ille

Rocky Mount 1,380

Salisbury 930

Statesville 370

Thomasville 135

Washington 360

Wilmington 2,925

Wilson 710

Winston-Salem 3, 045

Bismarck

Devils Lake,

NORTH DAKOTA.

840 I Fargo 3,280 1 Jamestown 860

480 I Grand Forks 1,560 | Minot 1,040

STATISTICS OF INCOME.

183

Table Cities. Akron AUiance Ashland Ashtabula .	16. — Persona Returns. 18,380 2,599 556 2, 745 487 3,836 1,088 857 673	I returns by cities, ca OHIO. Cities. Elyria Findlay Fostoria.... Fremont GaUon GaUipoUs Gu-ard Greenville Hamilton	lendar ye Returns. . . 4, 193 . . 1, 173 580 815 657 115 .. 1,267 432 .. 2,847 707	ar 1921—Qo\itii Cities. Painesville Piqua Portsmouth Ravenna	med. Returns. 2,123 '.".'.'.'.'.'. 2,385 622
Athens Barberton Bellaire	St. Bernard St. Marys Salem....	530 214 608
Bellefontaine	Sandusky Shelby... Sidney Springfield	2,247 370
	343	492
Bucyrus Cambridge Canton Chillicothe	932 1,254 10,020 1 394	Jackson Kenmore Kent Kenton Lakewood Lancaster Lima Logan Lorain Mansfield Marietta	114 672 ;.' '450 . . 5, 175 .. 1,145 .. 3,058 348 .. 5,767 .. 2,398 . . 1, 170 .. 1,877 807 . . 1, 687 .. 1,755 463 .416 678 .. 1,400 856 569 .. 3,210 1 575
Steuben viUe.... Struthers Tiffin	4,'653 1,312
	42,159	Toledo Troy UhrichsviUe Urbana Van Wert....	21,789 565
Circle\'iUe Cleveland .	278 52 175
Cleveland Heights Columbus	Not reported. 24,500 1,157 571 476 14,391 365	509 608
Conneaut	Wapakoneta Warren Washington Cour Wellston WeUsviUe West Park	263 1,472
Cuyahoga Falls... Da3rton
Martins Ferry MassOlon Middletown Mount Vernon	146 456
	492
Delphos	386 489	Wilmington Wooster	311
NelsonviUe New PMladelphia Newark Niles Norwalk Norwood OKLAHOMA. Enid....	1,429
Dover	642	Xenia	611
East Cleveland.... East Liverpool....	Not reported. 2,470 572	Youngstown Zanesville Oklahoma City.. Okmulgee Pawhuska Picher	'?6,050 2,300
East Youngstown. Ada	Not reported. 375	10,222 1,800 1,000 113
Ardmore BartJesville BlackweU .	1,219 1,688 412 750 618 637 291 990	Guthrie Henryetta Hugo Lawton McAlester Miami Muskogee	619 638 375 600 663 300 .. 2,925 291 .. 1,132 942 564 679 lA. 975 450 .. 2,025 183 820 149 675 reported. 227 .. 1,426 899 900 165 450 750 .. 4,403 238 675 .. 8,850 600 375 525 74 307 .. 1,200 176 338 .. 2,325 .. 1,350 608 .. 10,230 .. 1,675 .. 2,325 505
Chickasha Gushing Drumright Durant	PoncaCity Sapulpa Shawnee Tnlsa	768 1,275 1,0.50 10,425
	1,427	OREGON.
Baker	La Grande	Portland Salem The Dalles	36,356 1,190 725
Bend	520 555 5,093 6,105 938 136 414 450 404 825 263	Medford .
Corvallis	Oregon City
Allentown .	PENNSYLVAN Coraopolis Corry Grafton Danville	Indiana	750
Altoona	Jeaonette	1 088
Ambridge Archbald	Jersey Shore Johnsonburg Johnstown ..	'881 450 6 750
Arnold	Darby Dickson City
Ashland	Juniata Kane Kingston.	376
Ashley Avalon	Donora. .	750 914
Dormont Not Dorranceton DuBois
Bangor		900
Beaver Falls	1,538 2,400 479 250	Knoxville Lancaster Lansford Larksville Latrobe Lebanon Lehighton	. Not reported. 4,640 751 185 900 1,250
Berwick Bethlehem...	Duquesne Duryea East Conemaugh East Pittsburgh.
Blakely Bloomsburg	22 415 3,225 1,914 322 1,988 900 1,469 631 1 164
Braddock	Easton EdwardsviUe EUwoodCity Erie
Bradford Bristol	Lewistown.	514
Butier	Luzerne	206
Canonsburg	Etna Farrell Ford City	McKees Rocks...	1,464
Carbondale Carhsle	McKeesport Mahoney City	5,400 877
Carnenie	Forest City Frack^-iUe FrankUn Freeland Glassport Greensburg Greenville Hanover Harrisburg Hazleton Homestead Huntingdon	Marcus Hook MeadviUe Middletown Midland MiUvale Milton Minersville Monessen Monongahela	395 1,314 333 150 975 546 523 825 714 726
Carrick Chambersburg Charleroi Chester Clairton Clearfield Coaldale CoatesviUe Columbia	Not reported. '.'.'.'.'.'.'. 1,050 '.'.'.'.'.'.'. '564 750 270 529 712 1,725 708
ConneUsville Conshohocken	Mount OUver Mount Pleasant..	. Not reported. 1.650

184

STATISTICS OF INCOME.

Table 16. — Personal returns by cities, calendar year 1921 — Continued.

Cities. Returns.

MunhaU 900

Nanticoke 910

NantyGlo 188

New Brighton 1,014

Newcastle 4,950

New Kensington.. Not reported.

Norristown 2,589

North Braddock. . Not reported.

Northampton.

OUCity

Old Forge....

Olyphant

Palmerton

Parsons

416 2,925 146 476 274 271

Philadelphia 164,

Phoenixville.

Pitcaim

Pittsburgh

Pittston

Plymouth

Pottstown

Pottsville

Punxsutawney .

Bristol

Burrillville

Central Falls

Coventry

Cranston

Cumberland

East Providence.

496 825 78,300

'583 1,085 1,920

Anderson 706

Charleston 4,847

Chester 311

Columbia 3,470

Florence 1,111

Aberdeen. Huron — Lead

Bristol

Chattanooga. Clarksville. . . Cleveland — Columbia

PENNSYLVANIA— Continued.

Cities. RanMn Reading Renovo	Returns. Not reported. 7,540 762 714 750 336 564 918	Cities. Taylor Throop TitusviUe Turtle Creek. . . .	Returns. 201 81 788 1,200
Rochester St. Clair	Tyrone Uniontown .	920 2 400
St. Marys Sayre	Vandergritt Warren	900 1,425 2, 325
	352 750 11,630 1, 540
Scottdale	Waynesboro.. .	487
	Westchester...	561
	WestHazleton.. West Pittston... Wilkes-Barre... Wilkinsburg WiUiamsport... Wilmerding Windber	. . Not reported. .. Not reported. 6,325 5,175 3,912 600 900
Sharon Sharpsburg Shenandoah Steelton Stroudsburg Summit Hill	1,350 900 918 350 217 292
Sunbury Swissvale Swoyersville Tamaqua	1,461 1,800 62 963	Winton Woodlawn York	6 750 4,509
Tarentum	1,104

RHODE ISLAND

Johnston ,

Lincoln ,

Newport

North Providence.

Pawtucket

Providence

South Kingstown..

545

756 2,272

612 5,600 18,840

402

SOUTH CAROLINA.

Gaffney

Greenville. . , Greenwood. . Newberry... Orangeburg.

SOUTH DAKOTA.

Mitchell.... Rapid City. Sioux Falls.

TENNESSEE.

Dyersburg

Jackson

Johnson City.

EZingsport

Knoxville

284

1,817

834

250

5,612

Warren

Warwick

West Warwick.

Westerly

Woonsocket

772 3.455

198|RockHill 448

2,382 Spartanburg 1,496

323 Sumtef 613

228 Union 190

352

1,127 I Watertown. 419 Yankton.... 2,837

Memphis 17,603

Morristown 280

Murfreesboro 280

Nashville 11.616

Abilene — Amarillo...

Austin

Beaumont. Belton

Brenham

Brownsville.... Brown wood. ..

Bryan

Burkburnett...

Childress

Cisco

Cleburne

Corpus Christi .

Corsicana

DaUas

Del Rio

Denison

Denton

1,080

2,520

2,957

4,018

176

276

224

544

600

353

1,108

510

420

^44

703

Eagle Pass

Eastland

El Paso

Ennis

Fort Worth....

Gainesville

Galveston ,

Greenville

Hillsboro

Houston ,

Laredo

Longview

McAllen

McKinney

Marshall

Mineral Wells.

Navasota ,

Orange

Palestine

Paris

510

8,414

525

12,221

487

6,177

832

372

21,522 961 431 191 570 1,009 536 210 840 900

Port Arthur 3,

Ranger

San Angelo

San Antonio 12,

San Benito

Sherman 1,

Sulphur Springs

Taylor

Temple 1,

Terrell

Texarkana 1,

Tyler 1,

Vernon

Victoria

Waco 3,

Waxahachie

Weatherford

Wichita Falls 7,

Yoakum

Brigham. Logan . . .

Ogden . Provo.

,270 I Salt Lake City. 579 I

Barre

Bennington. Brattleboro.

1,105 908 922

Burlington. Montpelier.. Rutland...

1,837 I St. A bans 1,052

740 St. Johnsbury 579

1,659 I Springfield 390

STATISTICS OF USTCOME.

185

Table 16. — Personal returns by cities, calendar year 1921 — Continued.

Cities. Alexandria	Returns. .... 2,630 520
ChariottesviUe Clifton Forge	920 720
Covington DanviUe Fredericksburg Aberdeen Anacortes Bellingham Bremerton Centralia Everett	3S5 .... 1,920 360 .... 1,889 290 ■.■.'.■. l',458 455 .... 2.361

Bluefield... Charleston. Clarksburg.

Elkins

Fairmont. . Grafton

2,350 6,228 3,015 558 2, 736 1,196

Antigo 684

Appleton 2,113

Ashland 1,113

Baraboo 619

Beaver Dam 621

Beloit 1,812

Chippewa Falls 675

Cudahy Not reported.

DePere 275

EauClaire 2,076

FondduLac 2,569

GreenBay 3,251

JanesviUe 2,120

Kaukauna 357

Casper

Cheyenne.

4,234 2,738

VIRGINIA. Cities. Returns.

Hampton 1, 360

Harrisonburg 360

Lynchburg 2,880

Newniort News 2,705

Norfolk 12,320

Petersburg 1,920

Portsmouth 3,840

WASHINGTON.

Hoquiam

Olympia

Port Angeles .

PuyaUup

Seattle

Spokane

1 227

'935

156

537

38,475

13,320

WEST VIRGINIA.

Huntington. .

Keyser

Martinsburg . Morgantown. Moundsville . Parkersburg .

WISCONSIN.

La Crosse. . Madison . . . Manitowoc. Marinette. . Marshfield.

5, 758 620

1,866

688

2,996

3,655 2,970 5,262 1,452 633 570

Menomonie 341

MerriU 384

Milwaukee 60,912

Neenah 876

Oshkosh 2,418

Portage 588

Racine 6,543

WYOMING.

Laramie

Rock Springs .

1,349 1,433

Cities. Returns.

Pulaski 210

Richmond 16,000

Roanoke 2,750

South Norfolk Not reported.

Staunton 640

Suffolk 555

Winchester.... 385

Tacoma

Vancouver. . . WaUa Walla. Wenatchee. . Yakima

Princeton 779

Weston 678

WheeUng 7,376

Williamson 848

Rhinelander 524

Sheboygan 1,833

South Milwaukee 769

StevensPoint 722

Stoughton 341

Superior 3,531

Two Rivers.

Watertown ,

Waukesha

Wausau

Wauwatosa

West Allis

Wisconsin Rapids .

531 970 1,213 1,704 1,416 1,533

o

<2.

I

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