3 9999 06316 241
4
^^hl^M
21
^^Pll
j^"
^1 ^^^^
rF
'15
Given By
U. S. SUPT. OF DOCUMENTS
._^
TREASURY DEPARTMENT
UNITED STATES INTERNAL REVENUE
STATISTICS OF INCOME
FROM
RETURNS OF NET INCOME FOR 1920
INCLUDING STATISTICS FROM
CAPITAL STOCK TAX RETURNS. 1922
FEDERAL ESTATE TAX RETURNS. 1916-1921
COMPILED UNDER THE DIRECTION OF THE
COMMISSIONER OF INTERNAL REVENUE
WASHINGTON
GOVERNMENT PRINTING OFHCE
1922
ADDITIONAL COPIES
OF THIS PUBLICATION MAY BE PROCURED FROM
THE SUPERINTENDENT OF DOCUMENTS
GOVERNMENT PRINTING OFFICE
WASHINGTON, D. C.
AT
15 CENTS PER COPY
:5?6f>V73^55
CONTENTS.
Chart: . I'^g®-
Showing by income classes the number of personal income-tax returns
filed for the calendar year ended December 31, 1920 Frontispiece.
Official transmittal 1
Returns filed 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 1920 2-3
Simple and cumulative distribution, by income classes 4
Text table — Simple and cumulative distribution of personal
returns, by income classes, calendar year 1920 4-5
Classification by sex and family relationship 5
Text table — Distribution of personal returns, by sex and family
relationship, calendar year 1920 5
Income exempt from normal tax 5
Text table — Net income exempt from and amount subject to nor-
mal tax, personal returns, calendar year 1920 5
Service, business, and property as sources of income 6
Text table — Distribution by sources, personal income, calendar
year 1920 6
Sources of income and deductions, by income classes 6
Text tables —
Distribution by sources of income and deductions, by income
classes, calendar year 1920 6-7
Distribution of personal income, by sources and by income
classes, showing the proportion from each source expressed
in percentages, calendar year 1920 7
Income from lousiness 8
Text table — Income reported from business pursuits, personal
returns, calendar year 1920 8
Partnerships and personal service corporations 8
Corporation income-tax returns 8
Corporations distributed by industrial groups 9
Text table — Distribution of corporations by industrial groups and
into those reporting net income and those reporting no net
income, calendar year 1920 9-10
Income and deductions 11
Text tables —
Distribution of corporation income by industrial groups and
by nature of deductions, calendar year 1920 11-12
Percentage distribution of corporation income and deductions
by industrial groups, calendar year 1920 13
Income on Federal obligations not wholly exempt from tax 13
Income wholly exempt from tax 13
Corporation returns distributed by size of net income
Text table — Corporation returns distributed by size of net
income, calendar year 1920 14
Corporations reporting invested capital 14
Text table — Corporations reporting invested capital distributed by
industrial groups, calendar year 1920 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 1920 17
in
IV • CONTENTS.
Page.
Income from foreign investments and returns of aliens 18
Text tables —
Income from sources within the United States and its possessions 18
Income from sources in foreign countries 18
Progress of income taxation 18
Text tables —
Personal returns, nimiber filed for calendar years 1920, 1919, 1918,
1917, and 1916, by income classes 18
Personal returns, net income reported for calendar years 1920, 1919,
1918, 1917, and 1916 by income classes 19
Personal returns, tax yield for calendar years 1920, 1919, 1918, 1917,
and 1916, by income classes 20
Personal returns, average tax and average rate of tax per individual,
calendar years 1920, 1919, 1918, 1917, and 1916, by income classes. . 21
Personal returns, number filed for calendar years 1920, 1919, 1918,
1917, and 1916, by States and Territories 22
Personal returns, net income reported for calendar years 1920, 1919,
1918, 1917, and 1916, by States and Territories 23
Personal returns, tax yield for calendar years 1920, 1919, 1918, 1917,
and 1916, by States and Territories 24
Personal returns, income by sources, for calendar years 1920, 1919,
1918, 1917, and 1916 25
Corporation returns, number filed for calendar years 1920, 1919, 1918,
1917, and 1916, by States and Territories 26
Corporation returns, net income I'eported for calendar years 1920, 1919,
1918, 1917, and 1916, by States and Territories 27
Corporation returns, tax yield for calendar years 1920, 1919, 1918, 1917,
and 1916, by States and Territories 28
Summary of income and tax reported by years 28
Text tables —
Number of personal returns, calendar years 1914-1920, by income
classes 29
Returns of net income by years — personal and corporation 29
Income tax yield by years — personal, partnership, and corporation.. 30
Capital stock tax returns 30-31
Text tables —
Distribution by industrial groups, showing capital stock, fair value,
and tax 32-33
Distribution by industrial groups — Percentage table, showing ratios
to total par value 34^35
Distribution by size of capital stock, fair value, showing capital stock,
fair value, and tax 36-37
Distribution by States and Territories, showing capital stock, fair
value, and tax 38-39
Federal estate tax returns 40
Text tables^
Distribution by size of net estate — Returns filed under the revenue
acts of 1916, 1916 amended, 1917, and 1918, inclusive 41
Returns of nonresident decedents, distributed by size of net estate —
Returns filed under the revenue acts of 1916, 1916 amended, 1917,
and 1918, inclusive 42
basic tables.
Personal Income Tables — Nos. 1-7 and 11:
Distribution by States —
1. For the United States 44-45
Distribution by income classes —
2. For the United States 46-47
Simple and cumulative distribution by income classes —
3. For the United States. 48-50
Sex and family relationship — Distribution by States —
4. For the United States 52-53
Sex and family relationship — Distribution by income classes —
5. For the United States 54-55
CONTENTS. V
Personal Income Tables — Nos. 1-7 and 11 — Continued.
Distribution by sources and by States — Page.
6. For the United States. 56-57
Distribution by sources and by income classes —
7. For the United States 58-59
Distribution by income classes —
11. By States and Territories 78-113
Corporation Income Tables — Nos. 8-10:
Distribution by States —
8. For the United States 60-61
Distribution by industries —
9. For the United States 62-69
Distribution by income classes by industrial groupj —
10. For the United States 70-77
KsssrrsTT-.'irr
CHART 3H0\A/mG BY INCOME aA55ES THE NUMbE^ OE PE^50NAL INCOME-TAX imiW^ EILED fOUTHE CALENDAfl TEAR. ENDED .DECEMBER 31,1920.
THOU3AND3 II 1
INCOME ^lh)]i) J s ? s § 1 s ? s, s 1 s I s s s s I s g g s 1 5 s 1 § 5 s g g s 1 s s 1 s 1 s s 1 1 1 s 1 1 s ? s ^
HMMMMBMHHT _. '.' ''''''•'''''•' — ^^
5,000 " 6,000 ■■■■ii^^
DECEMBER. 3I.I32O PljIHIBUTfD 6r INCOME ClAJJEJ.
6.000 " 7,000 BBBBpl
7,000 " 3.000 IBIlliH
INCOME CLA55E3 NUM!tlL OF mVRHJ - - -
6.000 " 9.000 mSB
9.000 " 10.000 ^pr
4,00(1 .. .>?,000 44? KVf
10,000 ■■ 11.000 HT
5,000 •• 6.000 177.147 "' " '
6 000 .. 7.000 112 444
11.000 ■■ 12.000 H
7,00ri .. ROOD 74 -ill -- - --
a 000 •. <),000 l;i ?1(
12,000 •• 13.000 ■j
9.000 •• 10 000 40 I7q
13,000 •■ 14.000 ■
11,000 •• 12,000 74170
14.000 •■ 15.000 III 1
1.5,000 •. 14 000 It nft<)
15.000 " 20.000 ■■
14,000 •• IS. 000 1-^7^9
10.000 •• 25.000 ■1
20.000 .. ?':,noo '',72«>
25,000 " 30.000 ■
30,000 " 40,000 1.=; «nR
30.000 •• 40.000 ■
.SO 000 .- «0 000 4 7R1
40.000 ■• 50,000 1
60,000 .. 70.000 , 1006 "
50.000 •• 60.000
80.000 - 90 oon ] \^e,
60,000 •■ 70.000
100.000 .. iso,oon 7 J51
70.000 ■• 80.000
----- - 150,000 •• 200,000 qjn "- 1
200,000 •• 7«mno() 107
80.000 •• 90.000
250,000 ■• .100,000 i^f, -------
90.000 ■• 100,000
400 000 •• .TOn,ooo 70
100.000 •■ 150.000
750.000 .• 1,000 000 7,c
150,000 •• 200.000
1.000 000 •■ 1 .500 ono ij
1,500,000 ■• 2,000.000 3
200,000 ■• 250,000
2.000.000 ■ 3 000 000 4. ~ -
250.000 •• 300.000
. 4.000.000 •• .5 000 000
300.000 •• 400.000
TOTRI 7.?S3,944.
400.000 •• 500.000
B.ECAPITU1AT10N »
500,000 •> 750,000
JOINT KETUM5 OF HUSBANP5 AND WIVES. WITH OIL " ~ -- -
750,000 " 1,000,000
WHOJE WIVEj.THOUCH LIVINSWITH THEM. FILED
1,000,000 » 1,500,000
WIVE5 MAHK5 UPAE.ATE t.ETURN5 FROM HU^BiHDC 77 ■;«
1,500,000 •■ 2,000,000
MEN, HEAK OF FAMIIIF.5 •" -' 174 ■=?+
WOMEN, HEAO3 OF FAMILIES i^p'lftl
2.000.000 " 3,000.000
ALLOTHEIL MEN ^ ?-^i c^'^ ~ ' - - --
5.000,000 ■■ 4,000,000
COMMUNITY PHOPEUr "o'i'it
4,000.000 •• 5.000,000
5.000.000 AND OVEE^
TOTAI 7,253,9+4.
0- -
20 -
40 -
60 -
80 -
100 -
120 -
160 -
180 -
200 -
220 -
240 -
11 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 M 1 1 1 1 1 1 1 1 1 1 1 1 1 1
1
THOU3AND3
5376—22. (Faces p. 1.)
STATISTICS OF INCOME— CALENDAR YEAR 1920.
Treasuky Department,
Office of Commissioner of Internal Revenue,
Washington, D. C, Sept. 20, 1922.
Hon. A. W. Mellon,
Secretary of the Treasury.
Sir: I have the honor to transmit the following statistical report
of economic data compiled from the retm-ns of individuals, corpora-
tions, and partnerships reporting net income for the calendar year
ended December 31, 1920. There are also included herein tables
prepared from capital stock tax returns, 1922, and Federal estate
tax returns, 1916-1921.
RETURNS FILED.
The number of individuals who filed income-tax returns for the
calendar year ended December 31, 1920, was 7,259,944. The aggre-
gate net income reported by these returns was $23,735,629,183, and
the tax (normal tax and surtax) amounted to $1,075,053,686. As
compared with 1919, the above figures show a growth of 1,927,184
in the number of returns filed and an increase in the total net income
reported amounting to $3,876,137,735, but a decrease of $194,576,418
in the total tax.
The number of corporation income-tax returns for the calendar
year 1920, other than those of personal service corporations, was
345,595. Of these, 203,233 reported net income amounting to
$7,902,654,813; income tax, $636,508,292; war-profits and excess-
profits tax, $988,726,351; total tax, $1,625,234,643.
For the calendar year 1919 the number of corporation returns was
320,198, of which 209,634 reported net income totaling $9,411,418,458
and tax aggregating $2,175,341,578.
The aggregate net income and tax reported for each of the years
1917-1920, inclusive, in the returns filed by individuals and corpora-
tions are as follows :
Year.
Net income.
Increase or
decrease.
Income and
profits tax.
Increase or
decrease.
1917
$24,382,743,418
24,286,150,604
29,270,909,906
31,638,283,996
$2,833,938,723
4,286,486,257
3,444,971,682
2,700,288,329
1918...
-896.592,814
4,984,759,302
2,367,374,090
SI, 452, 547, 534
— 841 514 575
1919 . .
1920
-744,683,353
STATISTICS OF INCOME.
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 popula-
tion of the United States subject to Federal income tax, the propor-
tion filing returns was 6.85 per cent. The per capita net income
reported was $223.87 and the per capita income tax was $10.14.
On the basis of returns filed, the average net income reported for
1920 was $3,269.40, the average amount of tax $148.08 and the
average tax rate 4.53 per cent.
Personal returns, by States and Territories, and per capita distribution, calendar year 1920.
States aud Terri-
tories.
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
K entucky
Louisiana
Mame
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampsbire
New Jersey
New Mexico
New York
Nortli Caroluia
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
A'crmont
Virginia
AVashington
Wert Virginia
"V^'i■^consiu
Wyoming
Total
Population,
censusl920.
2,348,
54
334
1,752
3,426
939
1,380:
223
437
968
2,895
255
431
6,485
2,930
2,404
1,769
2,416
1,798
768,
1,449
3,852
3,668,
2,387
1,790
3,404
548:
1,296
77
443
3, 155
360
10, 385
2,559
646;
5,759
2,028
783,
8, 720
604
1,683
636
2,337
4,663
449
352
2,309
1,356
1,463
2,632
194
100,021,431
Returns.
Number.
52,984
9,899
24,812
38,113
396,973
74, 198
148, 195
18,937
69, 730
42,210
73,325
13,715
25, 755
542,467
189,587
183, 398
99,255
78, 258
69, 340
47,717
148,000
401,770
305,075
154,118
28, 022
162, 199
45,557
97,729
10,381
35,983
296,989
13,656
1,047,634
47,342
21,209
447,998
81,785
67,640
672, 746
53, 128
33,044
34,670
65,054
224,017
30, 510
19, 205
92, 576
148, 067
96,326
150,452
24,594
Per
cent of
total.
0.73
.14
.34
.53
5.47
1.02
2.04
.26
.96
.58
1.01
.19
.35
7.47
2.61
2.53
1.37
1.08
.96
.66
2.04
5.53
4.20
2.12
.39
2.23
.63
1.35
.14
.50
4.08
.19
14.42
.65
.33
6.17
1.13
.93
9.27
.73
.46
.48
.90
3.09
.42
.26
1.28
2.04
1..33
2.07
.34
Net income.
Amount.
S156
19
67
118
1,329
219
451
55
208:
141
228
55
67
1,836
556
631
306
243
237:
143
482
1,368
895
453
83
548
109
306
25
100
977
36
4,030:
163
66
1,407
295
193
2,212
180
109
103
212
720
82
59
273
375
287
430
63
604,933
400, 775
280,486
060, 710
006,594
277, 184
737, 702
633,321
388, 174
105, 124
619, 716
572,896
391,639
956,942
061,991
560,789
413,429
879, 230
109, 145
455,545
195,448
406,648
679, 238
212,241
954,352
130, 178
348, 194
362, 706
337,934
431,. 539
853,627
923,120
623,696
799,837
188, 434
388,003
790, 791
652, 281
178,029
303,990
246,657
578,036
600, 105
720,162
278,389
303,302
235, 229
979, 893
729,460
436,810
244,. 529
7,259,944
100.00 23,735,629,183
Per
cent of
total.
0.66
.08
.28
.50
5.60
.92
1.90
.23
.88
.59
.96
.23
.28
7.74
2.34
2.66
1.29
1.03
1.00
.60
2.03
5.76
3.77
1.91
.35
2.31
.46
1.29
.11
.42
4.12
.16
16.99
.69
.28
5.94
1.25
.82
9.32
.76
.46
.44
.90
3.04
.35
.25
1.15
l.,58
1.21
1.H4
.27
100.00
Amount.
S4,482
248
1,325
3,268
50,44
6,766
15, 774
2,122
8,530
5, 242
7,697
4,075
1,086
85,409
15,780
18,776
8,351
7,292
9,626
4,892
21,189
69,368:
40,493
15, 169
2,495
21,877
2,033
8,363
390
2, 720
43,275
612
286,607
9,620
1,105
56, 285
13,548
6,649
118, 750
11,685
3,236
2,228
7,565
25,400
1,506
2,2.50
7,404
9,094
8,517
13,232
,805
,605
,905
,450
,505
,900
,598
,025
,632
,705
,693
,539
,614
,203
,124
,990
,303
,098
,591
,419
,233
,994
, 201
,809
,207
,701
,190
,305
,077
,793
,477
,573
,280
,075
,801
,168
,211
,011
,989
,103
,875
,187
,009
,849
,781
,129
,201
,704
,208
,531
Per
cent of
total.
1,161,320
1,075,0.53,686
0.42
.02
.12
.30
4.09
.03
1.47
.20
.79
.49
.72
.38
.10
7.93
1.47
1.75
.78
.68
.90
.40
i;97
6.45
3.77
1.41
.23
2.03
.19
.78
.04
.25
4.03
.06
20. 65
.89
.10
5.24
1. 26
.62
11.05
1.09
.30
.21
.70
2.36
.14
.21
.69
.85
.79
1.23
.11
100.00
STATISTICS OF INCOME. 3
Personal returns, by States and Territories, and per capita distribution, calendar year 1920 —
Continued.
States and Territories.
Per cent
of popu-
lation
filing
returns.
Average
net income
per retiKn.
Average
amount
of tax per
return.
Per capita
net income
reported.
Per
capita
income
tax.
Alabama
2.26
18.03
7.43
2.18
11.58
7.90
10.73
8.49
15.94
4.36
2.53
5.36
5.96
8.36
6.47
7.63
5.61
3.24
3.86
6.21
10.21
10.43
8.32
6.46
1.56
4.76
8.30
7.54
13.41
8.12
9.41
3.79
10.09
1.85
3.74
7.78
4.03
8.63
7.71
8.79
1.96
5.45
2.78
4.82
6.79
5.45
4.01
10.91
6.58
5.72
12.65
82,955.70
1,959.87
2,711.61
3,097.65
3,347.85
2,955.30
3,048.27
2,937.81
2,988.50
3,342.93
3,117.90
4,051.98
2,616.64
3,386.30
2,933.02
3,443.66
3,087.13
3,116.35
3,419.51
3,006.38
3,258.08
3,405.95
2,935.93
2,940.68
2,996.01
3,379.37
2,400.25
3,134.82
2,440.79
2,791.08
3,292.56
2, 703. 80
3,847.34
3,459.93
2,734.04
3,141.51
3,616.69
2,862.98
3,288.28
3,393.77
3,306.09
2,987.54
3,268.06
3,208.66
2,696.77
3,087.91
2,951.47
2,539.26
2,987.04
2,900.84
2,571.54
$84.61
25.11
.53.44
85.76
127.08
91.20
106.44
112.06
122. 42
124.21
104.98
297. 16
42.19
157.45
83.23
102.38
84.14
93.18
138. 83
102.53
143. 17
172.65
132. 73
98.43
89.04
134. 88
44.63
85.58
37.58
75.61
145.71
44.86
273.57
203.22
45.68
125.64
165.66
98.30
176.52
219.94
97.96
64.27
116.29
113.09
49.39
117.63
79.98
61.42
88.42
87.95
47.22
$66.69
353.39
201.34
67.37
387.82
233.37
327. 18
249.47
476. 23
145. 70
78.95
217. 16
156.05
283.25
189. 76
262.71
173. 19
100.91
131. 83
186. 79
332.62
355.21
244. 16
189. 86
46.89
161.02
199.22
236.32
327.33
226.67
309.85
102.46
388. 11
64.01
102.32
244.36
145.83
247.20
253. 69
298. 32
64.88
162. 72
90.94
154.55
183.09
168. 27
118.33
277. 14
196.58
165. 82
325.33
$1.91
Alaska
4.53
3.97
Arkansas
1.87
CaUfomia
14.72
7.20
11.43
9.52
19.51
Florida.
5.41
Georgia
2.66
15.93
2.52
Illinois
13.17
5.38
7.81
Kansas
4.72
3.02
5.35
Maine
6.37
14.62
18.01
11.04
Minnesota
6.35
1.39
6.43
3.70
6.45
5.04
New Hampshire
6.14
13.71
1.70
27.60
North Carolina
3.76
North Dakota »
1.71
Ohio
9.77
6.68
Oregon
8.49
13.62
Rhode Island
19.33
1.92
South Dakota
3.50
3.24
Texas
5.45
3.35
Vermont
6.41
Virginia
3.21
Washington
6.70
5.82
5.03
5.97
6.85
3,269.40
148.08
223.87
10.14
4 STATISTICS OF INCOME.
SIMPLE AND CUMULATIVE DISTRIBLTTON, BY INCOME CLASSES (PER-
SONAL returns).
Tlie distribution of personal retm-ns by income classes is exhibited
in the following table, which shows the number of retm-ns filed, the
amount of net income, and the tax yield, also cumulative totals and
relative percentages.
Simple and cumulative distribution of personal returns by income classes, calendar year
1920.
Income classes.
Returns.
Simple distribution.
Number in
each class.
Per
cent
of
total.
Cumulative distribution.
Over the
class below.
Under the
class above.
CumMative
percentages.
Over
the
class
below.
Under
the
class
above.
$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 $1,000,000
$1,000,000 and over..
Total
2,671,950
2,569,316
1,337,116
455,442
171, S30
38,548
12,093
2,191
1,063
239
123
33
36.80
35.39
IS. 42
6.27
2.37
.53
.17
.03
.014
.003
.002
.001
7, 259, 944
4,5S7,994
2,018,678
681, 562
226,120
54,290
15,742
3,649
1,458
395
156
33
2,671,
5,241,
6, 578.
7,033,
7,205,
7,244,
7,256.
7, 25S,
7,259,
7,259,
7,259,
7,259,
100.00
6:1.20
27. SI
9.39
3.12
.75
.22
.05
.02
.006
.003
.001
36.80
72.19
90.61
96.88
99.25
99.78
99.95
99.98
99.994
99.997
99.999
100.00
7,259,944 ilOO.OO
Income classes.
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $5,000
$5/100 to $10,000
$10,00f) to $25,000
$25,0(KJ to $.50,000
$.5(J,0(« to $100,000...
$1(X),0(XJ to $150,000..
$1.5(),0(XJ to $.'500,000..
$j(X),fjt)Oto$yx),o(jo..
$500,000 to $1,000,000
$1,000,000 and over..
Total
Net income.
Simple distribution.
Amount in
each class.
$4,050,066,618
6,184,543,368
5,039,607,239
3,068,330,963
2,547,904,786
1,307,785,113
810,386,333
265,511,505
215,138,673
89,313,552
79,%2,894
77, 078, 139
23, 735, 629, 1K3
Per
cent
of
total.
17.06
26.06
21.23
12.93
10. 73
5.51
3.41
1.12
.91
.38
.34
.32
Cumulative distribution.
Over the
class below.
$23,735,
19,6S5,
13,501,
8,461,
5, 393,
2,845.
1,537,
727,
461,
246,
157,
77.
629,183
562,565
019,197
411,958
080,995
176,209
391,096
004,763
493, 258
354,585
041,033
07S, 139
Under the
class above.
$4,050,
10,234,
15,274,
18,342,
20, 890,
22, 198,
23,00S,
23, 274,
23, 489,
23, 578,
23,658,
23,735,
066,618
609,986
217,225
548,188
452,974
238, 087
624,420
135,925
274, 598
58S, 150
551,044
629.183
Cumulative
percentages.
Over
the
class
below.
100.00
82.94
56.88
35.65
22.72
11.99
6.48
3.07
1.95
1.04
.66
.32
100.00
Under
the
class
above.
17.06
43.12
64.35
77. 2«
88.01
93.52
96.93
98.05
98.96
99.34
99.68
100.00
STATISTICS OF INCOME.
Simple and cumulative distribution of personal returns by income classes, calendar year
1920— Continued.
Tax (normal tax and sxutax).
Simple distribution.
Cumulative distribution.
Cumulative
percentages.
Amount in
each class.
Per
cent
of
total
Over the 1 Under the
class below. class above.
Over
the
class
below.
Under
the
class
above.
$1 000 to $2,000
$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, Ml, 005
49, 185, 085
3.43
4.23
7.77
9.U
16.02
14.35
15.23
aoo
8.61
4.3S
4.25
4.57
$1,075,053,686 $36,859,732
1,038, 193, 9M 82,367,553
992,686,133 i 165,863,669
909,190,017 . 263,749,702
811,303,9VI 436,009,023
639,044.663 590,274,299
484,779,387 753,992,018
321,061,668 >U0.579.712
234,473,974 9:«. 1S4, 135
141,869,551 9,S0.227.596
94,826.090 I.a25,s68,601
49.1S5.0S5 1,075,053,686
100.00
96.57
92.34
84.57
75.46
59.44
45.09
29.86
21.81
13.20
8.82
4.57
3.43
$2,000 to $3,000
7.66
$3,000 to $5,000
15.43
$.5 000 to $10,000
24.54
$10 000 to $25,000
40.56
$25,000 to $50,000
54.91
$50,000 to $100,000
70.14
$100 000 to $150 000
78.19
$150 000 to $300,000
86.80
$300 000 to $500 000
91.18
$500 000 to $1,000,000
95.43
$1 000,000 and over
100.00
Total
1,075,053,686
100.00
CLASSIFICATIOX BY SEX AND FAMILY RELATIONSHIP (PERSONAL
RETLTiXS) .
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 1920'
Status of family relationship.
Returns
Number. Per cent
Net income.
Amount. Per cent.
Joint returns of husbands and wives, with or without
dependent children, and of husbands whose wives,
though living with them, filed separate returns
Wives making separate returns from husbands
Heads of families, men
Heads of families, women.
All other, men
All other, women :. . .
Community property income ,
Total
3,775,261
77,558
474, 574
132, ISl
2, 256, 565*
503,690
40,115
52.02
1.06
6.53
1.82
31.09
6.94
.54
$14,988,746,394
5^, 840, 405
1,384,463,654
388, 3M, 530
4,886,603,493
1, 2M, 955, 727
287,6.54,980
7,259,944
loaoo
23,735,629,183
63.15
2.25
5.83
1.61
20.59
5.33
1.21
100.00
INGOME EXEMPT FROM NORMAL TAX (PERSONAL RETURNS).
The amount of net income free from normal tax on account of
personal exemptions, dividends, and interest on Government obliga-
tions not wholly exempt from tax, is shown lq the followiog table:
Net income exempt from and amount subject to normal tax, personal returns, calendar
year 1920.
Status of income.
Amount.
Per cent
of total
net in-
come.
Net income exempt from normal tax:
Personal exemptions
Dividends
Interest on Government obligations not wholly exempt from tax
Total
Net income subject to normal tax
Total net income
$12,834,684,529
2,735,845,795
61, 549, 572
54.07
U.52
.26
15,632,079,896
8,103,549,287
65.85
34.15
23,735,629,183
STATISTICS or INCOME.
service, business, and property as sources of income (.personal
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 1920.
Source of income.
Amount.
Per cent
of total
income.
Personal service:
Salaries, wages, commissions, bonuses, directors' fees, etc
Business, trade, commerce, partnerships, farming, and profits from inci
dental sales of real estate, stocks, bonds, and other property
Total
Property:
Rents and royalties
Interest on bonds, notes, etc
Dividends
Total
Total income
General deductions
Net income
$15,270,373,354
5, 927, 327, 538
57.21
22.21
21,197,700,892
79.42
1,047,423,738
1,709,299,428
2,735,845,795
3.92
6.41
10.25
5,492,568,961
20.58
26,690,269,853
2,954,640,670
100.00
11.07
23,735,629,183
88.93
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 1920
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.
$1,000 to .S2,000
$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 $00,000
$60,000 to $80,000 ,
.$80,000 to $100, 000
$100,000 to $150,000...
$1.50,000 to 8200, 000...
$2(X),fX)0to$2.50,000...
82.50,000 to $300,000...
8300,000 to $500, 000...
$.500,000 to $1,000,000..
$1,(JO(J,000 to $1,500,000
?1,50(J,000 to 82,000,000
$2,000,000 and over...
Total
$3,887,
5,944,
4,714,
2,778,
1,664,
1,076,
420,
218,
129,
155,
. 55,
34,
26,
45,
28,
10,
405,835
266, 189
551,358
125,619
528, 740
215,589
033,836
189,317
250,438
356, 196
659,736
.808, 134
378,024
506,804
293,546
640,587
153,733
337,211
90.88
91.04
85.59
76.84
67.57
58.88
52.51
49.76
48.80
44.70
42.21
37.33
42.34
36.64
27.77
39.29
1.68
12.14
$390,235,085
584,861,867
793,388,051
837,118,137
798,909,472
751,427,651
379,835,540
220,308,681
135,595,225
192,218,746
76,206,299
58,447,840
35,924,459
78,688,042
73,587,362
16,443,204
8,998,138
60,375,162
9.12
8.96
14.41
23.16
32.43
41.12
47.49
50.24
51.20
55.30
57.79
62.67
57.66
63. 36
72. 23
60.71
98 32
87.86
21,197,700,892
79.42
6,492,568,961
20.58
STATISTICS OF INCOME. 7
Distribution by sources of income and deductions, by income classes, calendar year 1920 —
Continued.
Income classes.
Total income.
General
deductions.
Per cent
of total
income
in each
class.
Total
net income.
Per cent
of total
income
in each
class.
$1,000 to $2,000
$2,000 to ?3,000
$3,000 to $5,000
$5,000toS10,000
$10,(XXItoS20,000
520,000 to Sf«),000
$40,000 to $60,000
$60,000 to $80 .000
$80,000 to $100,000
$100,000 to Sl.50,000....
$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
$4, 277,
6,529,
5,507,
3,615,
2,463,
1,827,
799,
438,
264,
347,
131,
93,
62,
124,
101,
27,
68,
640,920
128, 056
939,409
243,756
438,212
643,240
869, 376
497,998
845,663
574, 942
866,035
255, 974
302, 483
194, 846
880, 908
083, 791
151,871
712, 373
$227,574,302
344, 584, 688
468,332,170
546,912,793
444, 746, 089
358, S30, 376
170,250,636
96,966,689
57,424,467
82, 063, 437
30,899,755
24, 948, 833
16,437,231
34,881,294
21,918,014
5, 095, 149
4, 064, 277
18, 710, 470
5.32
5.28
8.50
15.13
18.05
19.63
21.28
22.11
21.68
23.61
23.43
26.75
26.38
28.09
21.51
18.81
44 41
27.23
$4, 050,
6,184,
5,039,
3,068,
2,018,
1,468,
629,
341,
207,
265,
100,
68,
45,
89,
79,
21,
5,
50,
066,618
543,368
607, 239
330,963
692, 123
812,864
618, 740
531,309
421, 196
511,505
966, 280
307, 141
865, 252
313, 552
962, 894
988, 642
087,594
001,903
94.68
94.72
91.50
84.87
81.95
80.37
78.72
77.89
78.32
76.39
76.57
73.2.5
73.62
71.91
78.49
81.19
55.59
72.77
26, 690, 269, 853
2,954,640,670
11.07
23,735,629,183
88.93
The distribution of personal income by sources, expressed in
percentages, 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 1920.
Income classes.
Wages
and
salaries
Busi-
ness.
Part-
nership
profits.
Profits
from
sales of
real
estate,
stocks,
and
bonds.
Rents
and
royal-
ties.
Divi-
dends.
Interest
and
invest-
ment
income
Total
income.
$1,000 to $2,000
$2,000 to 83,000
$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 81,000 000...
$1,000,000 to $1,.500,000
$1,500,000 to $2,000,000
$2,000,000 and over ...
Total
82.06
78.18
59.71
41.34
35.58
30.16
24.58
21. 41
18.72
15.04
13.13
10.23
10.38
8.25
5.54
10.22
.50
1.22
6.48
9.47
16.56
18.88
13.63
10.36
8.92
7.68
8.46
6.65
9.41
7.42
4.33
5.53
5.53
7.22
.08
4.48
1.38
2.01
4.52
8.72
11.24
13.47
15.35
17.46
18.86
20.64
17.33
17.18
26.83
20.61
15.15
19.43
1.11
.76
0.96
1.39
4.80
7.89
7.12
4.89
3.67
3.21
2.76
2.37
2.34
2.49
.81
2.25
1.56
2.41
5.68
3.23
3.22
4.49
5.09
4.36
4.06
3.83
3.44
3.46
3.73
4.02
2.11
4.46
2.34
3.81
.37
.44
3.06
1.27
1.49
4.00
10.65
19.39
27.67
33.70
36.74
37.74
41.19
42.18
50.21
43.79
49.32
.55. 26
54.64
87.29
75.48
4.62
4.24
5.92
7.43
8.68
9.39
9.95
10.06
10.00
10.38
11.59
10.36
9.40
11.70
13.15
5.71
10.58
9.32
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
57.22
12.01
6.37
3.93
10.25
6.40
100.00
b STATISTICS OF INCOME.
INCOME FROM BUSINESS (PERSONAL RETURNS).
The income reported by individuals as having been derived from
business, other than from partnerships or personal service corpora-
tions, is shown according to industrial divisions in the following
table. These data represent only such amounts reported by indi-
viduals 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 business pursuits, personal returns, calendar year 1920.
Industrial groups.
Agriculture and related industries
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile 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 public utilities
Trade
PubUc serWce — professional, amusements, hotels, etc..
Finance, banking, insurance, etc
Special cases — business not sufliciently defined to be
classed with any other division
Grand total
Number of
businesses
reported.
271,805
5,276
12,056
10,937
4,420
785
3,330
268
8,017
813
2,566
8,574
8,963
60,729
32,618
18, 978
223,931
269, 045
45, 082
36, 659
Percent.
964, 123
28.19
.55
1.25
1.13
.46
.08
.35
.03
.83
.08
.27
.89
.93
6.30
3.38
1.97
23.23
27.91
4.67
3.80
100.00
Net income.
$637, 425, 239
36,849,%9
4.5,699,342
49, 503, 274
14,238,415
1,793,299
21, 106, 509
3,158,938
32, 828, 875
8, 102, 049
12,173,942
39,140,709
34, 155, 200
261, 900, 552
117,316,807
58,355,144
840, 755, 663
952, 773, 878
182, 417, 786
117,760,349
3,205,555,387
Per cent.
19.89
1.15
1.43
1.54
.44
.06
.66
.10
1.02
.25
.38
1.22
1.07
8.17
3.66
1.82
26.23
29. 72
5.69
3.67
PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS.
The revenue act of 1918 prescribes that neither the returns filed by
partnerships nor personal service corporations be taxable, but that
such income shall be reported for taxation in the returns of net
income of the individual members or stockholders, according to their
distributive shares, whether distributed or not.
The number of returns of net income for 1920 filed by these two
forms of association was: ';
Partnerships 240, 767
Personal service corporations 5, 542
Total 24G, 309
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 public utility group, both gross income and
general deductions should bo approximately twice as much as shown.
This is due to railroad and otner utility corporations, to a great
STATISTICS OF INCOME. 9
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 tne cost and the additional time
that it would have required.
Distribution of corporations by industrial groups and into those reporting net income
and those reporting no net income, calendar year 1920.
Total
number
of cor-
pora-
tions re-
porting.
Corporations reporting net income.
Industrial groups.
Num-
ber.
Per
cent re-
porting
net in-
come.
Gross income.
Total deduc-
tions.
Net income.
Agriculture and related in-
dustries
9,186
17,534
13, 718
10, 121
2,162
671
7,265
1,693
8,088
5,826
3,662
15,131
9,834
3,874
6,933
7,551
5,545
1,230
279
5,300
1,349
6,393
3,047
2,661
10, 135
5,935
42.17
39.54
55.04
54.79
56.89
41.58
72.95
79.68
79.04
52.30
72.67
66.98
60.35
$512,985,173
5,393,745,025
8,521,903,861
5,653,479,386
1,097,415,353
797,343,410
2,957,637,528
1,733,604,737
1,588,305,025
4,538,095,276
1,239,629,895
13, 479, 348, 379
3,610,555,042
S441,504,S97
4,691,671,237
8,117,056,810
5,194,866,486
1,036,387,164
770,665,434
2,636,367,949
1,491,98.S,422
1,425,145,039
4,096,725,616
1,088,456,768
12, 067, 700, 896
3,175,532,979
$71,480,276
Mining and quarrying
702, 073, 788
Manufacturing:
Food products, liquors,
and tobacco
404, 847, 051
Textile and textile prod-
ucts
458, 612, 900
Leather and leather prod-
ucts
61, 028, 189
Rubber and rubber goods .
Lumber and wood prod-
ucts
26,677,976
321,269,579
Paper, pulp, and products .
Pnnting and publishing . . .
Chemicals and allied sub-
stances
241,616,315
163, 159, 986
441,369,660
Stone, clay, and glass
products
151, 173, 127
Metal and metal products. .
All other manufacturing
industries
1, 411, 647, 483
435, 022, 063
Total manufacturing
78, 171
49, 425
6.3.23
45, 217, 317, 892
41, 100, 893, 563
4,116,424,329
Construction
9,960
20,599
78,885
17,490
78,902
3,108
6,293
25,467
7,010
12,922
52,278
n,9i4
55,484
1,436
1,926
31
70.38
62.73
66.27
68.12
70.32
46.20
30.61
.12
1,875,949,811
17,775,205,644
23,915,646,093
1,6.56,790,349
6,721,199,029
665,011,090
89, 703, 966
670,632
1,762,397,799
16,946,074,717
23, 004, 472, 763
1,511,299,487
5,787,894,910
598, 108, 176
76,698,736
553,606
113,552,012
Transportation and other
public utiUties
829, 130, 927
Trade
911 173,330
Public service— professional,
amusements, hotels, etc
Finance, banking, insiuance,
etc
14.5,490,862
933,304,119
66, 902, 914
13,005,230
117,026
Combinations — predomi n a n t
industry not ascertainable . . .
Concerns in liquidation
Inactive concerns
Total
345,595
203, 233 ."i«. .SI
93, 824, 224, 704
85,921,569,891
7,902,654,813
10
STATISTICS OF INCOME.
Distribution of corporations by industrial groups and into those reporting net income
and those reporting no net income, calendar year 1920 — Continued.
Industrial groups.
Corporations reporting net income.
Income tax.
War profits
and excess
profits tax.
Total tax.
Percent-
age dis-
tribution
of total
tax.
Per cent
of total
tax to
net
income.
Agriculture and related mdustries
Mining and quarrjang
Manufacturing:
Food products, liquors, and tobacco. .
Textile and textile products ,
Leather and leather products ,
Rubber and rubber goods
Lumber and wood products
Paper, pulp, and products
Pnnting and publishing
Chemicals and allied substances
Stone, clay, and glass products
Metal and metal products
All other manufacturing industries ...
Total manufacturing
Construction
Transportation and other public utilities . .
Trade
Public service — professional, amusements,
hotels, etc
Finance, banking, insurance, etc ,
Combinations— predominant industry not
ascertainable
Concerns in liquidation
Inactive concerns
Total
$5,429,261
56, 799, 565
32, 502, 470
35,582,465
4, 820, 842
2,318,784
25,610,553
18, 475, 468
13, 226, 362
37,833,303
12, 529, 491
116, 162, 559
37.044,148
$11,741,003
117,796,407
58,035,231
86, 187, 060
9, 990, 529
1,429,688
53,349,406
53,826,538
29, 023, 282
60, 330, 073
24, 830, 133
177,695,235
54, 156, 953
$17, 170, 264
174,595,972
90, 537, 701
121,769,525
14,811,371
3,748,472
78,959,959
72,302,006
42,249,644
98, 163, 376
37, 359, 624
293, 857, 794
91,201,101
1.06
10.74
5.57
7.49
.91
.23
4.86
4.45
2.60
6.04
2.30
18.08
5.61
24.02
24.87
22.36
26.55
24.27
14.05
24.58
29.92
25.89
22. 24
24.71
20.82
20.96
336, 106, 445
608, 854, 128
944,960,573
58.14
22.96
7, 518, 795
75, 846, 486
69,744,375
10, 833, 038
67,425,777
5,962,591
835, 752
6,207
25,660,967
22,776,620
122, 868, 545
20, 714, 498
51, 575, 829
5, 303, 562
1, 433, 220
1,572
33, 179, 762
98,623,106
192,612,920
31,547,536
119,001,606
11,266,153
2,268,972
7,779
2.04
6.07
11.86
1.94
7.32
.69
.14
00+
29.22
11.89
2L14
21.68
12.75
16.84
17.45
6.65
636, 508, 292
988, 726, 351
1, G25, 234, 643
100. 00
20.57
Industrial groups.
Corporations reporting no net income.
Num-
ber.
Per cent
report-
ing no
net
income.
Gross income.
Total
deductions.
Deficit.
Agriculture and related industries. . .
Mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper, pulp, and products
Pnnting 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 utili-
ties
Trade
Public service — professional, amuse-
ments, hotels, etc
Finance, banking, insurance, etc
Combinations— predominant industry
not asccrlaitianlc
Concerns m liquidation
Inactive concerns
Total..:
5,312
10,601
6,167
4,576
932
392
1,965
344
1,695
2,779
1,001
4,996
3,899
57. S3
60.46
44.96
45.21
43.11
58.42
27.05
20.32
20.96
47.70
27. 33
33.02
39.65
$212,061,745
757, 475, 371
$278,204,425
933, 980, 447
3, 763,
2,551,
796,
240,
354,
65,
172,
1,027,
76,
1,624,
758,
179,920
934. 930
320,084
973, 489
398, 551
775,624
759, 382
030, 830
509, 884
781, 989
250. 931
3, 947,
2, 718,
900,
272,
381,
69,
186,
1, 123,
84,
1,761,
819,
075, 364
581,320
212, 027
548, 568
567,646
810, 385
468, 840
470, 086
797,071
5.39,062
961,205
$66,139,680
176, 505, 076
183,895,444
160,646,390
103,921,943
31, 575, 079
27, 169, 095
4,034,761
13, 709, 458 Ms,
96, 439, 756 A
8,287,187
136, 757, 073
61,710,274
28, 746
36.77
11,431,915,114
12,266,061,574
834, 146, 460
2,950
7,677
26,607
5,576
23, 418
1,672
4,367
25, 436
29.62
37.27
33.73
3L88
29.68
53.80
69. 39
99.88
361,704,293
11,377,576,299
7,597,470,410
295,78:3,511
1,668,375,486
467, 950, 836
210, 190, 165
831,315
389,913,684
1,528,081,506
7,936,952,419
324,982,879
1,962,311,682
502,477,920
282,761,256
5,033,497
28,209,391
150, 505, 207
339,482,009
29, 199, 368
293, 936, 196
34,527,084
72,571,091
4,202,182
4L19
24,381,337,545
26,410,761,289
2, 029, 423, 744
' Gross income and total deductions incomplete (see text, p. 8.)
STATISTICS OF INCOME.
INCOME AND DEDUCTIONS (CORPORATION RETURNS).
11
The division of corporation income according to the nature of de-
ductions is given in the succeeding table, which shows by industrial
groups the aggregate income reported by all corporations, as well as
the aggregate deductions under the various headings.
Distribution of corporation income, by industrial groups and by nature of deductions,
calendar year 1920.
Industrial groups.
Agriculture and related
industries
Mining and quarrying
Manufacturing:
Food products, liq-
uors, and tobacco. . .
Textile and textile
products
Leather and leather
products
Eubber 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 manufactiir-
ing industries
Total manufacturing.
Construction
Transportation and other
public utilities
Trade
PubUc service — Profes-
sional, amusements, ho-
tels, etc ,
Finance, banking, insur-
ance, etc
Combinations — Predomi-
nant industry not ascer-
tainable
Concerns in liquidation. . .
Inactive concerns
Total
num-
ber of
re-
turns.
Total.
9,186
17,534
13,718
10, 121
2,162
671
7,265
1,693
8,088
5,826
3,662
15, 131
9,834
78, 171
Total gross
income.
$725, 049, 918
6, 151, 220, 396
285, 083,
205, 414,
893, 735,
038, 316,
312, 036,
799, 380,
761, 064,
565, 125,
316, 139,
104, 130,
368, 805,
Cost of goods.
Compensa-
tion of
officers.
$375, 188, 436
3, 090, 907, 336
9,838,
6, 491,
1, 610,
813,
2,288,
1, 234,
796,
3, 951,
834,
10, 513,
2, 747,
242, 761
778, 317
054, 938
002, 263
176, 063
124, 575
740, 262
464,900
931, 187
239, 800
403, 330
56, 649, 233, 006 41, 119, 158, 396
9,960
20,599
78,885
17,490
78,902
3,108
6,293
25, 467
2, 237, 654, 104
152, 781,
513, 116,
345, 595
1, 952, 573, 860
8, 389, 574, 515
1, 132, 961, 926
299, 894, 131
1, 501, 947
118, 205, 562, 249
1, 407, 779, 164
1 1,051,986,809
25, 688, 400, 149
593, 019, 603
1, 495, 308, 305
537, 763, 725
205, 465, 831
511, 175
Interest
paid .
$21, 117, 431
86, 740, 852
116, 932, 154
165, 572, 272
37, 428, 583
9, 390, 001
82, 749, 447
34, 609, 373
81, 985, 225
69, 757, 426
35, 043, 940
245, 970, 242
117,-590, 735
997, 029, 398
75,565,488,929
84, 091, 559
1 91, 516, 985
667, 223, 601
95, 487, 050
364, 899, 903
19, 573, 605
9, 256, 702
69, 676
2, 437, 006, 762
Domestic
tax.
$26, 690, 450,
94, 898, 816
157, 474, 228
80, 004, 050
28, 638, 559
16, 904, 478
39, 806, 322
15, 043, 715
11, 963, 161
56, 816, 619
10, 912, 414
162, 741, 650
52, 939, 915
633,245,111
24, 173, 277
1 701, 604, 036
244, 656, 242
26, 193, 662
1, 025, 568, 584
47, 721, 198
10, 424, 328
94, 230
2, 835, 269, 934
$16, 562, 109
86, 659, 076
81, 364, 046
50, 268, 609
10, 446, 918
6, 278, 538
32, 628, 783
12,689,855
12, 506, 807
36, 356, 194
8, 005, 417
147, 368, 163
41, 252, 086
439, 165, 416
1 250, 874, 830
11.5, 200, 749
28,482,668
227, 114, 915
18, 800, 221
5, 633, 835
41, 397
1, 198, 432, 199
1 Gross income and total deductions incomplete (see text page 8).
5375°— 22 2
12
STATISTICS OF INCOME.
Distribution of corporation income, by industrial groups and by nature of deductions,
calendar year 1920 — Continued.
Industrial groups.
Agriculture and re-
lated industries . . . .
Mining and quarrying
Manufacturing:
Food products,
liquors, and to-
bacco
Textile and tex-
tile products. ..
Leather and
leather prod-
ucts
Rubber and rub-
ber goods
Lumber and
wood products .
Paper, pulp, and
products
Printing and
publishing
Chemicals and al-
lied substances.
Stone, clay, and
glass products . .
Metal and metal
products
All other manu-
facturing in-
dustries
Total manu-
facturing —
Construction
Transportation and
other public utili-
ties
Trade
Public service — Pro-
fessional, amuse-
ments, hotels, etc. . .
Finance, banking, in-
surance, etc
Combinations — Pre-
dominant industry
not ascertainable. . .
Concerns in liquida-
tion
Inactive concerns
Total.
Exhaus-
tion, amor-
tization,
and deple-
tion.
$29, 936, 467
574, 648, 948
147, 915, 396
106, 531, 553
14, 101, 547
12, 474, 950
109, 212, 616
41, 461, 250
34, 724, 236
165, 273, 794
41, 515, 156
385, 748, 064
95, 549, 878
1, 154, 508, 440
46, 113, 271
1 336, 794, 040
144, 427, 137
58, 472, 726
133, 470, 981
29, 665, 570
5, 870, 874
206,239
Miscella-
neous ex-
pense.
$250, 214, 429
1, 691, 796, 656
1, 722, 203, 589
1, 019, 293, 005
235, 958, 646
185, 163, 772
465, 362, 364
223, 870, 039
673, 694, 188
940, 526, 769
242, 845, 725
2, 374, 172, 039
940, 758, 240
9, 023, 848, 376
580, 257, 229
1 6,041,379,523
4, 081, 517, 304
1, 034, 626, 657
4, 503, 843, 924
447, 061, 777
122, 808, 422
4, 664, 386
Total de-
ductions.
$719, 709, 322
5, 625, 651, 684
12, 064, 132, 174
7, 913, 447, 806
1, 936, 629, 191
1, 043, 214, 002
3, 017, 935, 595
1, .561, 798, 807
1, 611, 613, 879
5, 229, 195, 702
1, 173, 253, 839
13, 829, 239, 958
3, 995, 494, 184
53, 366, 955, 137
2,152,311,483
1 8, 474, 156, 223
30, 941, 425, 182
1, 836, 282, 366
7, 750, 206, 592
1, 100, 586, 096
359, 459, 992
5, 587, 103
2, 514, 114, 673 27, 782, 018, 683 112, 332, 331, 180 5, 873, 231, 069 1, 625, 234, 643 4, 247, 996, 426
Net income
before de-
ducting
tax.
$5, 340, 596
525, 568, 712
220, 951, 607
291, 966, 510
2 42, 893, 754
2 4, 897, 103
294, 100, 484
237, 581, 554
149, 450, 528
344, 929, 904
142, 885, 940
1, 274, 890, 410
373, 311, 789
3, 282, 277, f
85, 342, 621
678, 625, 720
571, 691, 321
116,291,494
639, 367, 923
32, 375, 830
2 59, 565, 861
2 4, 085, 156
Income tax,
war profits,
and excess
profits tax.
$17,170,264
174, 595, 972
90, 537, 701
121, 769, 525
14,811,371
3, 748, 472
78, 959, 959
72, 302, 003
42, 249, 644
98, 163, 376
37, 359, 624
293, 857, 794
91, 201, 101
944, 980, .573
33, 179, 762
98, 623, 106
192, 612, 920
31, 547, 536
119, 001, 606
11, 266, 153
2, 268, 972
7,779
Net income
after de-
ducting
tax.
2 $11, 829,668
350, 972, 740
130,413,906
170, 196, 985
2 57,705,125
2 8, 645, 575
215,140,525
165, 279, 548
107, 200, 884
246, 766, 528
105,526,316
981,032,616
282, 110, 688
2, 337, 317, 296
52, 162, 859
580, 002, 614
379, 078, 401
84,743,958
520,366,317
21, 109, 677
2 61, 834, 833
2 4, 092, 935
1 Gross income and total deductions incomplete (see text page 8
2 Minus.
In the table immediately following, the division of the corporation
income, according to the nature of deductions, is expressed in per-
centages.
STATISTICS OF INCOME.
13
Percentage distribution of corporation income and deductions by industrial groups,
calendar year 1920.
Industrial groups.
St3
■S'52
o 2
Agriculture and related industries.
Mining and quarrying
Manufacturing:
Food products, liquors, and
tobacco
Textile 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
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
51. 75
50.25
79.11
85.03
78.29
69.08
68.58
45.24
71.00
63.43
69.60
62.89
2.91
1.41
.95
2.02
1
.90
2.50
1.92
4.65
1.25
2.66
1.63
2.69
3.68
1.54
L28
.97
1.51
1.64
1.20
.84
.68
1.02
.83
1.07
2.28
1.41
4.13
9.34
1.20
1.30
.74
1.20
3.30
2.30
1.97
2.97
3.15
2.55
34.51
27.50
99.26
91.45
14.03 98.20
12.42 96.43
12. 46 102. 27
17.83
14.05
12.44
38.25
16.90
18.45
15.73
21.53
100.47
91.12
86.79
91.51
93.79
89.13
91. 5p
91.45
Total manufacturing.
100.00
72. 59
1.76
2.04
15.92
Construction ,
Transportation and other public
utilities
Trade
PubUc service — Professional,
amusements, hotels, etc
Finance, banking, insurance, etc. . .
Combinations — Predominant in-
dustry not ascertainable
Concerns in liquidation
Inactive concerns
100.00
(2)
100.00
62.91
81.51
Total.
30.37
100. OOj 17.82
100. OOi 47.47
100.00' 68.51
100. 00 1 34.03
3.76
(2)
2.12
4.89
4.35
1.73
3.09
4,
(2)
.78
1.34
12.22
4.21
3.48
6.27
.44
.37
1.46
2.71
1.66
1
2.76
2.06
.46
2.99
1.59
2.62
1
13.73
25.93
(2)
12.95
52.99
53.69
39.46
40.95
310.55
100.00 63.93
2.06 2.40 1.01 2.12 23.50 95.02 4.
0.74
8.55
1.80
3.57
12.27
1.47
8.88
13.21
8.49
6.21
10.87
8.44
8.55
2.37
2.84
.74
1.49
.78
.36
2.38
4.02
2.40
1.76
2.84
1.95
11.63
5.71
1.06
2.08
13.05
1.83
6.50
9.19
6.09
4.45
8.03
6.49
6.46
5.79
1.67
(2)
98.19
94.04
92.38
97.15
119.87
371.98
3.82
1.81
5.96
7.62
2.85
1 19. 87
1271.98
(2)
1.62
1.42
.99
.76
.52
1.38
2.34
1.20
4.34
6.20
1.86
120.63
1272.50
3.60
1 Minus.
2 Not given, due to incomplete data.
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
income, amounted to $263,099,797.
INCOME WHOLLY EXEMPT FROM TAX (CORPORATION RETURNS).
In addition to the income of corporations, as shown in the preceding
tables, there was Ukewise reported the following income whoUy
exempt from tax:
Dividends on stock of domestic corp>orations 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 $531 , 386, 531
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 219, 976, 693
Total 751,363,224
14
STATISTICS OF INCOME.
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. For the income class distri-
bution by industrial groups, see Table 10.
Corporation returns distributed by size of net income, calendar year 1920.
Income classes.
Number. Net income. Income tax.
Reporting net income:
SO to $2,000
32,000 to S5,000
So,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. -
81,000,000 to $5,000,000
$5,000,000 and over... -
Total
Reporting no net income .
Grand total
75,905
46,868
27,615
35,994
7,092
5,497
2,124
1,142
836
160
$65,
151,
194,
786,
496,
851,
737,
788,
1,626,
2,203,
835,628
338, 556
776, 140
538, 508
550, 045
989, 198
217, 126
372,009
705,255
332, 348
$5,901,149
13,129,878
62,810,796
40,-38.3, 346
68,486,593
59,163,684
63, 754, 168
136,151,514
186,727,164
203, 233
142, 362
7, 902, 654, 813
12,029,423,744
636,508,292
345,595
5,873,231,069
636,508,292
Income classes.
Reporting net income:
$2,000 to $5,000
$5,0u0 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.
War profits
and excess
profits tax.
6
73:
69
133:
i2o:
i3o:
222:
231:
$975,992
360,359
842, 355
493,929
565, 228
135, 212
026, 994
801,432
524, 850
988,726,351
Grand total.
988,726,351
Total tax.
Average
amount
of tax.
$6,877,141
19,490,237
136,653,151
109, 877, 275
202,051,821
179, 298, 896
193, 781, 162
358, 952, 946
418,252,014
1,625,234,643
1,625,234,643
$147
705
3,797
15,493
36, 757
84, 416
169,686
429,370
,614,075
2 12, 764
Per cent
of total
tax to net
income.
4.54
10.01
17. 37
22.13
23.72
24.32
24.58
22.07
18.98
2 20. 74
1 Deficit. 2 Average for returns reporting net incone of $2,000 and over.
CORPORATIONS REPORTING INVESTED CAPITAL.
The size of invested capital in its relationship to net income and
tax reported is shown in the following table:
STATISTICS OF INCOME.
15
Corporations reporting invested capital distributed by industrial groups, calendar year
1920.
Industrial groups.
Number.
Invested
capital.
Net income.
Iucom.e tax.
Agriculture and related industries. . .
Mining and quarrying:
Coal mining
Metal mining
Gas and oil
AU other mining and quarrying.
Total mining and quarrying...
Manufacturing:
Food products, liquors, and tobacco.
Textile and textile products
Leather and leather products
Rubber and rubber goods
Lumber and wood products
Paper and pulp products
Printing and publishing
Chemicals and alUed substances
Stone, clay, and glass products
Metal and metal products
AU other manufactming industries. .
Total manufacturing.
Construction
Transportation and other public utilities:
Steam railroads
Electric railroads
Oceanlines, transoceanic and coastal..
AU other transportation
Electric light and power companies. . .
Gas companies
Telephone and telegraph companies. . .
All other public utilities
Total transportation and other public
utilities
Trade
Public service — Professional, amusements, ho-
tels, etc
Finance, banking, insurance, etc. :
National banks
State banks
All other banking
Lifeinsurance, stock, and mutual companies
Accident, fire, and marine, stock and mu-
tual companies
All other insurance companies
Total finance, banking, insurance, etc
Combinations, predominant industry not ascer-
tainable
Concerns in liquidation
Inactive concerns
Total reporting invested capital.
3, -197
$607,624,791
870,901,113
2,897
357
1,075
2,011
1,353,996,610
715,974,393
1,664,112,244
1, 133, 103, 853
352, 583, 764
34,682,972
204, 71S, 193
106,306,293
6,340
4, 867, 187, 100
698, 291, 222
7,194
5,341
1,189
264
5,153
1,309
5,955
2, 859
2,545
9, 805
5,649
3, 120,
2, 575,
412,
401,
1,788,
841,
728,
2, 759,
876,
10,985,
2,980,
854, 594
306,970
631, 382
821, 927
434,001
169, 380
093, 919
325, 717
115,194
722, 382
261,576
402,
457,
60,
26,
320,
241,
160,
440,
148,
1, 309,
428,
424,046
731,417
808,241
642,869
836, 497
449, 961
980, S90
992, 961
765, 735
201, 134
980,969
47,263
27,469,737,042
3, 998, 814, 720
6,458
630, 374, 307
112,502,170
255
198
58
5,430
1,066
270
2,209
2, 133
6,773,418,909
546,441,133
118,763,542
1,494,974,255
791,851,952
298, 745, 120
1, 093, 235, 450
1,720,228,638
330, 037, 447
26, 516, 826
14,483,339
143, 637, 580
48,701,222
17,401,657
79,313,276
146,825,975
11,619
12,837,658,999
806,917,322
49, 365
10, 527
5, 756, 965, 509
858, 180, 151
905,276,928
142,992,383
6,684
15,237
25,905
129
229
1,759
2,405,657,697
1,408,119,905
4,958,579,673
3, 750, 125, 824
231, 204, 825
1, 68.3, 022, 483
280,032,636
158, 362, 834
354,058,311
37,658,385
12, 498, 505
60, 409, 976
49, 943
14, 436, 710, 407
903,020,647
1,219
1,585
17
743, 154, 562
217, 223, 867
2, 256, 553
66,529,695
12,553,646
101, 309
187, 833
68,427,073 288
7,717,901,155
85,416,017
26,001,694
2,930,021
17, 826, 140
9, 743, 490
56,501,345
32, 342, 343
35, 493, 256
4, 818, 184
2,316,609
25,589,928
18, 473, 229
13, 121, 743
37,821,908
12, 303, 763
115,992,150
36, 198, 524
334,471,637
7, 482, 702
31,050,721
2, 554, 916
1,199,699
12,632,637
4,598,984
1, 598, 923
7, 478, 692
14, 272, 496
75,387,068
69, 512, 23S
10,696,225
20, 452, 719
10,407,468
27,139,637
2, 004, 966
1, 003, 527
4,656,893
65,665,210
5, 951, 322
819, 346
5,286
631, 90S, 396
16
STATISTICS OF INCOME.
Corporations reporting invested capital distributed by industrial groups, calendar year
J 5^0— Continued.
Industrial groups.
War profits
and excess
profits tax.
Total tax.
Per cent
of net in-
come to
invested
capital.
Agriculture and related industries
Mining and quarrying:
Coal mining
Metal mining
Gas and oil ,
All other mining and quarrying
Total mining and quarrying
Manufacturing:
Food products, liquors, and tobacco
Textile and textile products
Leather and leather products
Rubber and rubber goods ,
Lumber and wood products
Paper and pulp products ,
Printing and publishing ,
Chemicals and allied substances ,
Stone, clay, and glass products
Metal and metal products ,
AU other manufacturing industries
Total manufacturing
Construction
Transportation and other public utilities:
Steam railroads ,
Electric railroads ,
Ocean lines, transoceanic and coastal
All other transportation
Electric light and power companies
Gas companies
Telephone and telegraph companies
AU other public utilities
Total transportation and other public utiUties.
Trade
Public service — Professional, amusements, hotels, etc. ,
Finance^ banking, insurance, etc.:
National banks ,
State banks ,
All other banking ,
Life insurance, stock and mutual companies
Accident, fire, and marine, stock and mutual com-
panies
All other insurance companies
Total finance, banking, insurance, etc
Combinations, predominant industry not ascertain-
able
Concerns in liquidation
Inactive concerns
Total reporting invested capital
$11,726,327
80, 733, 791
2, 982, 893
22, 357, 480
11,352,806
117,426,970
57,783,589
86, 131, 240
9,988,020
1, 429, 688
53, 335, 574
53, 826, 538
28,741,090
60, 298, 118
24, 718, 109
177,293,688
53, 995, 262
607, 540, 916
25,640,092
1,725,611
412, 463
1,641,965
11,637,709
829,311
701, 398
1, 086, 874
4,686,737
22, 722, 068
19,306,740
8, 841, 759
20,940,925
146,004
247,033
2,025,769
51,508,230
5,298,644
1,427,461
1,572
$17,142,344
106,735,485
5,912,914
40,183,620
21, 096, 296
173,928,315
90, 125, 932
121,624,496
14, 806, 204
3, 746, 297
78,925,502
72,299,767
41, 862, 833
98, 120, 026
37,021,872
293, 285, 838
90, 193, 786
942, 012, 553
33, 122, 794
32, 776, 332
2, 967, 379
2,841,664
24,270,346
5,428,295
2, 300, 321
8, 565, 566
18,959,233
98, 109, 136
192, 137, 168
31,299,308
39,759,459
19, 249, 227
48,080,562
2, 150, 970
1, 250, 560
6,682,662
117,173,440
11,249,966
2,246,807
6,858
986,520,293
1,618,428,689
11.67
26.04
4.84
12.29
9.38
14.35
12.89
17.77
14.74
6.63
17.94
28.70
22.11
15.98
16.98
11.91
14.39
14.56
17.85
4.87
4.85
12.19
9.61
6.15
5.82
7.26
5.39
6.29
15.72
16.66
1L64
11.25
7.14
LOO
5.41
3.59
6.25
8.95
5.78
4.49
1L28
INCOME RETURNS BY STATES.
COMBINED PERSONAL AND CORPORATION INCOME AND TAX.
The following table exhibits by States and Territories the combined
personal and corporation incomes and income taxes for the calendar
year 1920. 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 prin-
STATISTICS OF INCOME.
17
cipal place of business is located, and a corporation files its income-
tax return in the district in which its principal place of business 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 ascer-
taining from the income-tax returns the amount of income earned in
the respective States or the amount of tax paid on that basis.
Personal and corporation income and tax by States and Territories, calendar year 1920.
States and Territories.
Alabama
Alaska
.Arizona
Arkansas
Califomia 1
Colorado
Connecticut
Delaware
District of Columbia. . .
Florida
Georgia
Hawaii
Idaho
Illinois 1
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts 1
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire. . . .
New Jersey
New Mexico
New York 4,
North Carolina
North Dakota
Net income.
Personal.
Corporation.
Ohio.
Oklahoma
Oregon
Pennsylvania. .
Rhode Island. .
South Carolina.
South Dakota. .
Tennessee
Texas
Utah
Vermont
Virginia...
Washington
West Virginia. .
Wisconsin
Wyoming
$156,604,933
19,400,775
67,280,486
118,060,710
,329,006,594
219,277,184
451, 737, 702
55,633,321
208, 388, 174
141,105,124
228,619,716
55,572,896
67,391,639
,&36, 956,942
556,061,991
631,560,789
300,413,429
243,879,230
237, 109, 145
143,455,545
482,195,448
368,406,648
895,679,238
453,212,241
83,954,352
548, 1.30, 178
109,348,194
306,362,706
25,337,934
100,431,539
977,853,627
36,923,120
030,623,696
163,799,837
66,188,434
407,388,003
295,790,791
193,652,281
212,178,029
180,303,990
109,246,657
103,578,036
212,600,105
720, 720, 162
82,278,389
59,303,302
273,235,229
375,979,893
287,729,460
436,436,810
63,244,529
139,003,402
524, 184
6,687,885
19,704,635
282,825,053
66,034,834
99,993,495
25,227,425
24,366,573
22,417,123
61,718,452
58,284,660
9,783,905
677,180,274
128,164,213
59,945,718
104,600,732
74,869,079
67,291,639
43,835,668
76,902,019
402,527,511
402,047,385
148,473,971
17,374,055
226,302,500
11,531,723
31,690,995
2,032,080
17,061,850
190,785,595
3,985,982
1,958,629,723
102,277,769
6,867,604
560,556,917
56,880,894
39,521,816
971,581,884
55,944,450
53,342,402
7,703,223
52,402,287
127,546,820
15,513,096
11,268,793
96,353,038
79,194,723
134,304,029
163,938,038
5,652,692
Per cent
corporation. | ^^ each
Personal and
8195,608
19,924
73,968
137, 765
1,611,831
285,312
551,731
80,860
232,754
163,522
290,338
113,857:
77,175
2,514,137
684,226
691,. 506
411,014
318, 748
304,400
187,291
559,097
1,770,934
1,297,726
601,686
101,328
774,432
120,879
338,053
27,370
117,493
1,168,639
40,909
5,989,253
266,077
73,056
1,967,944
352,671
233, 174
3, 183, 759
236,248
162,589
111,281
265,002
848,266
97,791
70,572
369,588
455,174
422,033
600,374
Total 23,735,629,183 7,902,654,813 31,638,283,996 100.00 2,700,288,329 100.00
0.62
.06
.23
.44
5.09
.90
1.74
.26
.74
.52
.92
..36
.24
7.94
2.16
2.19
1.30
1.01
.9T)
.59
1.77
5.60
4.10
1.90
.32
2.45
.38
1.07
.09
.37
3.69
.13
18.93
.84
.23
6.22
1.12
.74
10.06
.75
.51
.35
.84
2.68
.31
.22
1.17
1.44
1.33
1.90
.22
Tax.
Personal and Pf^^^°*
corporation. '°'^ ^acn
$12,666,686
316,993
2,391,070
6,859,339
110,021,520
19,568,766
34,139,327
5,785,028
12,213,301
9,161,761
21,202,031
23,304,284
2,464,536
234,457,801
43,243,514
28,191,557
24,989,163
24,257,337
25,054,198
13, 701, 193
35,068,720
157,216,067
143,114,046
38,508,358
5,776,136
70,027,575
3,277,161
13,577,346
622,543
6,028,752
76,576,597
1,107,961
639,799,964
33,590,927
1,837,356
182,547,719
23,102,480
15,152,541
327,521,835
23,309,052
18,917,619
3,271,198
19,247,944
48,665,244
4,014,003
4,365,308
25,614,986
24,414,571
46,425,333
51,619,928
1,979,654
0.47
.01
.09
.25
4.08
.72
1.26
.21
.45
.34
.79
.86
.09
8.68
1.60
1.04
.93
.90
.93
.51
1.30
5.82
5.30
1.43
.21
2.59
.12
.50
.02
.22
2.84
.04
23.69
1.25
.07
6.76
.86
.56
12.13
.87
.70
.12
.71
1.81
.15
.16
.95
.91
1.72
1.91
.07
1 Does not include net income reported by personal service corporations; the net income of such concerns
is included in personal returns.
18
STATISTICS OF INCOME,
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
returns of net income for the calendar year ended December 31, 1920,
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
Resident aliens
Foreign corporations in business or holding investments in the
United States
Total
2,409
8,968
1,055
849,777,655
88,421,513
10, 250, 031
S9, 716, 771
7, 839, 606
3,509,485
12,432
148, 449, 199
21,065,862
Income from sources in foreign countries.
Reporting foreign
income.
Tax paid foreign
countries.
American citizens and domestic corporations.
Number
of
returns.
Amount.
Number
of
returns.
Amount.
585
37,908
763
$2,322,538
35,277,308
79,874,919
236
756
763
$121, 750
All other American citizens or residents reporting net
1, 715, 554
Domestic corporations in business or holding invest-
17, 118, 149
Total
39,256 j 117.474,765
1,755
18,955,453
PROGRESS OF INCOME TAXATION.
The growth of taxable income covering the period 1920, 1919, 1918,
1917, and 1916 is exhibited in the succeeding tables.
Personal returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by
income cl&sses.
Income classes.
Number of returns.
1920
1918
1917
1916
$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..
$5fX),000 to $1,000,000
$1,000,000 and over..
Total
2,071,
2, 509,
1, 337,
455,
171,
38,
12,
2,
1,
1, 924, 872
1, 5(19, 741
1, ISO, 488
43S, 851
1 02, 485
37, 477
13, 320
2, 9S3
1,804
425
189
65
516,938
495, 878
932, 336
319, 356
116, 569
28, 542
9,996
2,358
1,514
382
178
67
1, 040, 758
838, 707
5n0, 763
157, 149
270, 066
150,553
112,502
80, 880
30, 391
23, 734
12, 439
10, 452
3,302
2,900
2,347
2,437
559
714
315
376
141
206
7,259,944
5, 332, 760
3, 472, 890
1 437, 036
1 Includes 7,635 returns of married women making separate returns from husbands. The net income
shown by those returns was for statistical purposes combined with husband's return and in each case
treated as one return in its proper income class.
STATISTICS OF INCOME.
19
Personal returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by
income classes — Continued .
Income classes.
Increase or decrease .i
1920-19
Number.
Per
cent.
Number.
Per
cent.
Number.
Per
cent.
1917-16
Number.
Per
cent.
$1,000 to $2,000
$2,000 to $3,000
83,000 to $5,000
$5,000 to $10,000
$10,000 to $25,000
$25,000 to SoO, 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..
Total
747,
999,
156,
16,
9,
1,
-1.
39
64
13
4
6
3
-9
-27
-43
-44
-35
-49
407, 934
72, 863
248, 152
119, 495
45, 916
8,935
3,324
625
350
43
11
-2
-123,
658,
371,
48,
4,
-1,
-2.
78
66
18
4
-6
-20
-29
-35
-32
-43
-52
1,640,758
838, 707
403, 614
120,113
31, 622
6,657
1,987
402
-90
-155
-61
-65
257
80
39
28
19
14
-4
-22
-16
-32
1, 927, 184
36
907, 046
952, 224
27
3, 035, 854
695
J A minus sign (— ) indicates decrease.
Personal returns, net income reported/or calendar years 1920, 1919, 1918, 1917, and 1916,
by income classes.
Net income.
1920
1919
1918
1917
1916
$1,000 to $2,000
$4,050,066,618
6, 184, 543, 368
5, 039, 607, 239
3,068,330,963
2, 547, 904, 786
1,307,785,113
810,386,333
265,511,505
215, 138, 673
89,313,5.52
79,962,894
77,078,139
$2, 829, 113, 151
3,807,286,365
4,513,264,030
2, 954, 137, 253
2,412,275,757
1,277,364,635
896,497,209
358, 392, 923
371, 148, 536
159.070,948
128, 290, 396
152, 650, 245
$2,232,354,577
3.626,824,833
3,535,219,007
2,145,690,016
1, 736, 548, 050
978, 042, 710
679,720,737
284,106,740
305,024,817
144,545,428
119,075,548
137,486,892
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
$2,000 to $3,000
$3,000 to $5,000
$624,669,015
1 037 247 977
$5,000 to $10,000
$10,000 to $25,000
1,235, 015' 786
832 661 658
$25,000 to $50,000
$50,000 to $100,000
722 795 474
$100,000 to $150,000
357' 355' 318
$150,000 to $300,000
505' 859' 406
$300,000 to $500,000
271 938' 017
$500,000 to $1,000,000
$1,000,000 and over
256,771,325
464 263 644
Total
23,735,629,183
19,859,491,448
15,924,639,355
13,652,383,207
6,298,577,620
Increase or decrease.^
Income classes.
1920-19
1919-18 1918-17
1917-16
Amount.
Per
cent.
Amount.
Ppr
cen[. ^^°""t-
Per
cent.
Amount.
Per
cent.
$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 $1,000,000..
$1,000,000 and over...
$1,220,953,467
2,377,257,003
526, 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
-38
-50
$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
—$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
76
67
17
3
-6
-20
-29
-36
-31
-45
-55
$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
Total
3,876.137.73.';
20
3,934,852,093
25 1 2 272 2.'^fi 14S
17
7 353,8(1."^ ^R7
117
'
' Determined on basis of the number of returns filed and the average net income.
» A mmus sign (— ) indicates decrease.
20
STATISTICS OF INCOME.
Personal returns, tax yield/or calendar years 1920, 1919, 1918, 1917, and 1916, by income
classes.
Income classes.
$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,fKX)..
$300,000 to $500,000. .
$500,000 to $1,000,000
$1,000,000 and over. .
Total
Tax yield.
1920
$36, 859, 732
45, 507, 821
83, 496, 116
97, 886, 033
172, 259, 321
154, 265, 276
163, 717, 719
86, 587, 694
92, 604, 423
47, 043, 461
45,641,005
49,185,085
1,075,053,686
$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
1,269,630,104
1918
$26,481,602
35, 415, 344
82, 928, 720
93,057,963
142, 448, 679
130, 240, 648
147, 428, 655
95, 680, 064
136, 155, 916
79, 164, 847
69,834,148
88,885,249
1,127,721,835
1917
$16, 243, 504
9, 097, 378
18, 283, 457
44, 066, 389
80, 695, 149
76, 593, 344
85, 027, 556
55, 766, 236
86, 718, 157
50, 227, 598
59,349,187
109,424,999
691,492,954
1916
$775, 804
6, 301, 183
11,637,014
11,602,081
16, 298, 587
12, 423, 481
24, 007, 267
17,951,410
20,901,911
51,487,356
173,386,694
Income classes.
$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 $1,000,000
$1,000,000 and over..
Total
Increase or decrease."
1920-19
Amount.
$12,163,532
17,249,960
7,581,269
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
-194,576,418
Per
cent.
49
61
10
7
5
-1
-12
-27
-43
-45
-40
-50
-15
1919-18
Amount.
-$1,785,402
-7,157,483
-7,013,873
-1,520.053
22,383,844
24,705,695
38,928,953
23,025,2,39
26,939,433
6,866,185
6,393,984
10,141,747
141,908,269
Per
cent.
-7
-20
-8
-2
16
19
26
24
20
9
9
11
Amount.
$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
13 I 436,228,881
Per
cent.
60
289
354
111
77
70
73
72
57
58
18
-19
63
Amount.
$16,243,504
9,097,378
17,507,653
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
Per
cent.
2,257
599
593
560
422
349
261
180
184
113
518,106,260
299
1 A minus sign (— ) indicates decrease.
STATISTICS OF INCOME.
21
Personal returns, average tax and average rate of tax per individual, calendar years 1920,
1919, 1918, 1917, and 1916, by income classes.
1920
1919
1918
'Income classes.
Average tax per
inaividiial.
Average
rate of
tax, per
cent.
Average tax per
individual.
Average
rate of
tax, per
cent.
Average tax per
individual.
Average
rate of
tax, per
cent.
$1,000 to $2,000
$13. 80
17.71
62.44
214.92
1,002.50
4,001.90
13,538.22
39,519.71
87,116.11
196,834.56
371,065.08
1,490,457.12
0.91
.74
1.66
3.19
0.76
11.80
20.20
32.61
43.04
52.67
57.08
63.81
$12.83
18.00
64.31
208. 59
1,014.45
4,134.44
13,990.81
39,793.93
87,497.50
202,425.96
403,323.45
1,523,492.25
0.87
.74
1.68
3.10
6.83
12.13
20.79
33.12
43.94
54.08
59.42
64.87
$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
.98
$3 000 to $5,000
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
8.20
13.32
21.69
33.68
44.64
54.77
58.65
64.65
General average. . .
148.08
4.53
238.08
6.39
254.85
7.08
Income classes.
Average tax per
individual
Average
rate of
tax, per
cent.
Average tax per
individual
Average
rate of
tax, per
cent.
$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 $1,000,000..
.$1,000,000 and over...
General average
$9.90
10.85
32. 60
162. 80
717. 27
2, 520. 26
6, 835. 56
16, 888. 62
36, 948. 51
89, 852. 59
188, 410. 12
776, 063. 82
199. 11
0.66
.44
.86
2.41
4.78
7.34
10.04
13.92
18.27
23.93
27.63
35.65
$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
5.06
396. 60
2.75
22
STATISTICS OF INCOME.
Personal returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by
States and Territories.
States and Territories.
Number of returns.
1920
1919
1918
1916
Alabama .'
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Nonresident aliens and citizens residing
abroad
52,
9,
24
38:
396!
74;
148
is;
69,
42
73:
13
25;
542,
189
183;
99,
78,
69,
47;
148,
401
305,
154,
28,
162,
45,
97
10,
35,
296
13
,047
47:
24:
447:
81
67:
672
53:
33;
34
65,
224,
30,
19,
92,
148,
96,
150,
24,
40,
9,
20,
33
266
57,
no:
16:
58,
31
58;
8
21
422,
130,
133;
76
59:
52:
34
116
268,
181
123:
23;
125,
42,
87
8
25;
231
10,
683,
37,
27:
308:
61
49:
539:
39;
37.
38
50:
176,
21
13
75
114,
45,
105,
18
.,789
1,427
1,495
;, 556
,720
,526
1,409
1,059
,616
,107
,930
1,136
,448
;,229
1,383
,796
,451
,332
i, 871
., 578
1,373
;,307
,662
,914
,,804
i, 248
;,593
,344
;,740
,601
,757
I, 757
,085
,185
,375
;,309
,500
i 663
i, 172
i,936
,296
;, 614
1,789
1,547
,164
,569
1, 9S6
:, 322
1, 168
.,793
; 349.
38, 988
7,606
13, 701
20, 612
206, 471
54,160
86, 489
10, 239
43, 776
19, 102
39, 073
4,242
19, 249
366, 918
104, 581
118, 933
64, 794
47, 098
33, 432
25, 104
87, 085
209, 786
135, 349
84, 515
19, 949
110, 890
34,464
96, 049
7,097
17, 317
185, 706
13, 084
559, 753
21, 738
29, 120
306, 918
46,818
34, 592
518, 729
32, 921
20, 239
45, 505
38, 232
114, 500
18, 517
9,965
51, 207
95, 422
48, 876
94, 704
7,821
3,678
21,844
4,570
12, 264
17, 839
182, 232
40,627
64, 472
8,032
29, 737
15, 336
38, 252
3,131
16, 414
319, 497
85, 021
114, 970
63,065
34, 692
32, 317
17, 112
60,954
156, 111
111, 562
80, 009
15, 382
91, 608
2.8, 646
82, 472
6,623
10, 809
134, 960
11, 616
489, 089
22, 977
20, 941
190, 273
48, 758
25, 071
328, 171
23, 927
22, 321
39, 654
31, 451
95, 416
14, 636
7,258
37, 951
56, 322
28, 281
70, 554
7,663
2,097
243
994
2,255
21,208
4,435
9,713
1,346
6,808
1,779
3,444
1,144
756
37,525
7,004
8,497
4,290
3,887
4,517
2,823
9,674
32, 291
11,448
7,556
1,440
12,956
1,801
4,286
364
1,735
19, 701
813
93, 155
2,207
1,176
21,774
2,539
2,800
40, 289
3,745
1,204
971
4,414
10, 514
1,259
1,100
4,190
5,380
2,575
8,261
673
Total.
1 7, 259, 944
1 5, 332, 760
1 4, 425, 114
1 3, 472, 890
2 437, 036
' Net incomes $1,030 and over.
2 Net incomes $3,000 and over.
STATISTICS OF INCOME.
23
Personal returns, net income reported for calendar years 1920, 1919, 1918, 1917, and 1916,
by States and Territories.
States and Territories.
Net income.
1920
1919
1918
Alabama
Alaska
Arizona
Arkansas
California ,
Colorado ,
Connecticut ,
Delaware ,
District of Columbia. . ,
Florida ,
Georgia
Hawaii ,
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi ,
Missouri
Montana ,
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico ,
New York ,
North CaroUna
North Dakota
Ohio
Oklahoma ,
Oregon
Pennsylvania ,
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Nonresident aliens
and citizens residing
abroad
$156
19:
67!
lis;
1,329;
219,
451
55;
208;
141
228,
55
67
1,836;
556;
631
308
243
237
143
482
1,368
895'
453
83
548,
109;
308'
25
100,
977
36
4, 030;
163'
66
1, 407
295
193
2, 212;
I80;
109;
103
212;
720;
82;
59;
273
375
287
436
63
604, 933
400, 775
$133,
18,
61,
123,
981,
191,
347,
62,
106,
107,
219,
33,
65,
1,662,
417,
527,
264,
215,
201,
112,
398,
1,090,
665,
383,
101,
470,
108,
287,
20,
78,
828,
31,
3, 436,
161,
80,
1, 075,
242,
168,
1, &38,
146,
142,
133,
193,
643,
61,
46,
247,
325,
147,
337,
52,
$121,
15,
41;
76;
701,
159,
295,
48,
138,
63,
148,
20,
55,
1,256,
325,
450,
218,
166,
137,
-84,
303,
868,
415,
291,
70,
409,
90,
306,
17,'
56,
653
36,
2,719
993
163;
111;
1, 770;
129;
73;
151;
139;
392;
52;
34,
173;
286,
156,
290;
26;
250, 953
,434,987
. 579, 450
354, 037
850, 380
487, 951
817,840
358, 031
986,315
881, 401
386. 439
054, 940
954. 296
309. 485
549. 440
267, 585
524, 054
350, 127
281, 983
033, 212
421,092
400, 481
313, 164
074, 629
323, 185
013,021
091,830
053, 565
826, 669
889, 284
112,589
591 , 416
713,784
748,811
586, 415
314,432
878. 297
601,050
848, 133
630, 322
855, 345
725. 486
173,691
975, 557
454, 404
063, 265
104, 495
098, 746
557, 747
199, 685
413, 937
$73
508,
10
549,
39
635,
68
296,
632
608,
137
853,
249
186,
56
459,
104
357,
54
378,
137
775,
21
888,
46,
465,
1,119
960,
261
265,
337
283,
202
159,
124
826,
134
349,
66
950,
253
433,
717
512,
387
824,
275
510,
61
763,
382
026,
81
207,
251
988,
16
423,
42
843,
521
042,
31
844,
2,774
035,
84
220,
61
233,
740
408,
170
751,
84
746,
1,360
802,
112
129,
70
917,
109
794,
111
954,
350
297,
45,
044,
29
540,
130,
682,
169,
727,
108,
081,
228
190,
28,
855,
,562
,508
, 508
,287
,546
,875
,724
,176
,892
;,496
,612
,755
,514
i,600
,426
,861
1,002
,244
, IFO
,710
,289
!,002
,910
,103
,713
,687
,992
,895
,316
,296
,424
,721
,148
,131
,723
,422
,358
,023
,293
,569
,349
,860
,540
,337
,946
,804
,&59
,615
,550
', 253
,603
1
11
228,
53,
133
57
67
17
32
20;
7
484
74
65;
39
38;
51
3o;
121
474;
162;
93
14;
147
19;
36,
2;
19
254;
7
1,922
24
9;
318
66
24
643
65
9;
7;
39
113
14
14
42;
49
3o;
87;
6
;, 469, 010
, 878, 419
, 777, 241
■,683,678
;, 324, 945
1, 854, 130
i, 858, 341
•, 798, 410
, 334, 621
,401,202
!, 992, 965
1,362,022
,927,034
, 290, 833
, 637, 683
,604,874
, 638, 485
, 506, 976
,274.633
1,435,945
, 009, 054
, 292, 762
, 533, 104
,, 201, 384
,831,796
, 089, 303
V 467, 019
, 559, 607
', 799, 775
1, 557, 542
:, 088, 880
', 486, 732
:, 884, 651
, 825, 826
, 219, 055
,, 822, 511
,811,482
,968,572
, 243, 991
, 257, 163
1, 882, 947
, 474, 252
1, 867, 675
:, 278, 037
,281,206
,628,955
:, 216, 464
1, 697, 247
1, 170, 809
, 614, 595
., 523, 787
56, 473, 942
Total 123,735,629,183
1 19,859,491,448 i 15,924,639,355 i 13,652,383,207
2 6,298,577,620
1 Net incomes $1,000 and over.
2 Net incomes $3,000 and over.
24
STATISTICS OF INCOME.
Personal retuma, tax yield for calendar years 1920, 1919, 1918, 1917, and 1916, by States
and Territories.
States and Territories.
AJabama
Alaska
Arizona
Arkansas ,
California
Colorado ,
Connecticut
Delaware
District of Columbia. .
Florida
Georgia ,
Hawaii ,
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South CaroUna
South Dakota
Tennessee
Texas ,
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Nonresident aUens and
citizens residing
abroad
Total.
Tax yield.
1920
$4,482,805
248, 605
1,325,905
3,268,450
50, 447, 505
6, 766, 900
15, 774, 598
2, 122, 025
8, 536, 632
5, 242, 705
7, 697, 693
4, 075, 539
1,086,614
85,409,203
15,780,124
18, 776, 990
8,351,393
7, 292, 098
9,626,591
4, 892, 419
21, 189, 233
69,368,994
40,493,261
15, 169, 869
2,495,207
21,877,701
2,033,190
8,363,305
390, 077
2,720,793
43,275,477
612, 573
286,607,280
9,620,675
1, 105, 801
56, 285, 168
13,548,211
6,649,011
118,750,989
11,685,163
3, 236, 875
2, 228, 187
7, 565, 009
25,400,849
1,506,781
2, 259, 129
7, 404, 201
9, 094, 764
8, 517, 268
13, 232, 531
1,161,320
11,075,053,686
1919
$4,668,465
357,783
1, 816, 899
4,237,673
48, 983, 856
7, 196, 593
16, 833, 829
7,495,453
8,170,833
4,363,089
9, 134, 092
2, 145, 194
1,475,023
99, 398, 236
13,541,245
15, 807, 707
9,138,315
7,595,384
12, 888, 655
4,468,876
22,630,984
86, 566, 938
55, 958, 378
15, 696, 465
5,634,901
22, 146, 510
2,413,463
8,639,003
435, 002
2,811,830
47,321,422
774,470
399,792,351
10,010,348
1,360,509
56,505,315
12, 207, 129
8, 232, 437
128, 195, 161
11,234,132
5,192,020
3, 124, 066
9,082,054
32,302,280
1,270,543
2,074,804
9,020,237
11,615,795
5, 319, 197
10,901,097
1,444,063
11,269,630,104
$4,431
316
1,724
3,269:
36,070:
5,844
17,690
7,158
8,"""
2, 367
7,077
1, 857
1,493
84,560
11,456
15,928:
7, 880
7,918
9,353
4,263
20,415
81,307
22, 336
15, 262
3,542
20, 716
3,012
9,37r
412,
2,827:
43, 109
989
354, 263
5,575
2,219
55, 170
7,649
6,049
137, 781
13,512
2,732
4, 139
6,795
21,575
1,347
1,821
7,674
9, 743
5,709
11,382:
1,272
8, 665, 567
11,127,721,835
1917
$2,023,984
132,769
1,019,262
1,848,177
20, 355, 424
5,184,948
10,595,737
9, 350, 461
4,446,620
1,584,917
3,250,342
1,174,831
839, 646
49, 103, 261
5,978,782
5,445,816
5,428,495
2,943,196
4, 936, 825
2, 467, 852
12,378,724
44, 478, 907
15,159,388
8,356,172
2,252,612
10, 880, 241
1,548,582
5, 2,8.5, 238
241,944
1,517,183
25, 710, 042
713,829
251,785,795
2,747,673
936, 862
31,928,937
5, 682, 493
3,298,630
79,454,848
8,805,953
1,815,909
1,171,328
2, 794, 197
13,447,453
1,364,652
1,459,253
3, 929, 273
4, 377, 754
3,303,285
5, 716, 256
838, 196
1 691, 492, 954
1916
$175,989
17,022
191,519
157, 513
3,595,636
1,055,758
2, 824, 846
3,69.5,605
1,068,644
322, 636
378, 062
140,
10,947,
1, 165,
518,
555,
384,
778,
371,
2,405,
10, 892,
3, 340,
1,553,
195,
2, 373,
304,
347,
18,
258,
5, 545,
83,
77,970,
560,
66,
7,722,
4,347,
337,
17,612,
1,915,
77,
48,
413,
2,643,
167,
365,
593,
776,
416,
1, 253,
67,
2 173,386,694
iNet incomes $1,000 and over.
2 Net incomes $3,000 and over.
STATISTICS OF INCOME. 25
Personal returns, income by sources for calendar years 1920, 1919, 1918, 1917, and 1916.
Source of income.
Income.
1920
1918
1917
1916
Personal service:
Salaries, wages,
commissions, bo-
nuses, directors'
fees, etc
Business, trade,
commerce, part-
nership, farming,
and profits from
incidental sales
of real estate,
stocks, bonds,
and other prop-
erty
Total
Property:
Rents and royal-
ties
Interest on bonds,
notes, etc
Dividends
Total
Total income
General deductions
Net income
815,270,373,354
5,927,327,538
$10,755,692,651
6,708,344,984
§8,267,391,550
4,630,455,322
$3,648,437,902
3,958,670,028
$1,478,346,372
3,010,404,924
21,197,700,892
17,464,037,6.35
12,897,846,872
7,607,107,930
4,488,751,296
1,047,423,738
1,709,299,428
2,735,845,795
1,019,094,265
1,500,779,100
2,453,774,825
975,679,660
1,403,485,691
2,468,749,244
684,343,399
936,715,456
2,848,842,499
643,802,657
1,080,879,405
2,136,468,625
5,492,568,961
4,973,648,190
4,847,914,601
4,469,901,354
3,861,150,687
26,690,269,853
2,954,640,670
22,437,685,825
2,578,194,377
17,745,761,473
1,821,122,118
12,077,009,284
885,763,077
8,349,901,983
2,051,324,363
23,735,629,183
19,859,491,448
15,924,639,355
2 11,191,246,207
3 6,298,577,620
Increase or decrease. <
Source of income.
1920-19
1919-18
1918-17
1917-16
Amount.
Per
cent.
Amount.
Per
cent.
Amount.
Per
cent.
Amount.
Per
cent.
Personal service:
Salaries, wages,
commissions,
bonuses, di-
rectors' fees,
etc
$4,514,680,703
-781,017,446
42
-12
$2,488,301,101
2,077,889,662
30
45
$4,618,953,648
671,785,294
127
17
$2,170,091,530
948,265,104
147
Business, trade,
commerce,
partnership,
farming, and
profits from
incidental
sales of real es-
tate, stocks,
bonds, and
other property.
32
Total
3,733,663,257
21
4,566,190,763
35
5,290,738,942
70
3,118,356,634
69
Property:
Rents and royal-
ties
28,329,473
208,520,328
282,070,970
3
14
11
43,414,599
97,293,409
-14,974,419
4
7
-61
291,336,267
466,770,235
-380,093,255
43
50
-13
40,540,742
-144,163,949
712,373,874
6
Interest on
bonds, notes,
etc
— 13
Dividends
33
Total
518,920,771
10
125,733,5891 3
378,013,247
8
608,750,667
16
Total income...
General deductions...
4,252,584,028
376,446,293
19
15
4,691,924,352
757,072,259
26
42
5,668,752,189
935,359,041
47
106
3,727,107,301
-1,165,561,286
45
-57
Net income. .
3,876,137,735
20
3,934,852,093
25
4,733,393,148
42
4,892,668,587
78
1 Compiled from returns reporting net incomes of $1,000 and over.
2 Compiled from returns reporting net incomes of $2,000 and over.
3 Compiled from returns reporting net incomes of $3,000 and over.
< A minus sign ( — ) indicates decrease.
26
STATISTICS OF INCOME.
In the study of the above table it should be observed that in 1920,
1919, 1918, and 1917 the figures for each source of income are the posi-
tive 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 lump sum in the returns under the heading ''General
deductions."
Corporation returns, number filed for calendar years 1920, 1919, 1918, 1917, and 1916, by
States and Territories.
States and Territories.
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Loui'^iana
Maine . . . ■.
Maryland
Massachusetts
Michigan
Minnasota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
TJtah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total
Number of corporations.
1919
320, 198
191S
3,228
127
1,101
1,993
15,964
7,170
4,799
688
719
3,023
4,384
480
1,184
20.406
S; 5S9
8,257
4,474
4,307
3,661
2,693
3,498
12,622
9,021
8,576
1,132
13,332
3,804
4,464
440
993
8,807
965
47, 535
4,212
2,752
15,815
6,321
4,398
18,473
1,617
3,554
2,202
4,186
8,198
2,542
794
5,009
9,287
3,519
10,961
1,303
317,579
3,470
212
1
2
18
7
4
1
1
2
4
351,426
3,361
206
1,390
2,344
17,986
7,479
4,852
960
1.130
2, 869
4,758
571
1,780
21,931
8,546
9,064
4,467
5,405
3,705
3,084
4,039
13,273
9,823
9,276
1,653
14,2r2
3,613
4,561
939
1,052
9,777
979
44, 632
5,021
2,769
17,660
7,150
5,022
20, 460
2,133
3,915
2,442
4,670
8,693
3,481
905
5,950
9,908
4,381
11,635
1,291
341,253
STATISTICS OF INCOME.
27
Corporation returns, net income reported for calendar years 1920, 1919, 1918, 1917, and
1916, by States and Territories.
States and Territories.
Alabama
Alaska
Arizona
Arkansas
California
Colorado ,
Connecticut
Delav/are
District of Columbia
Florida
Georgia
Hawaii
Idaho ,
Illinois
Indiana
Iowa
Ki,nsas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Micliigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North CaroUna
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South CaroUna
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia ,
Washington
West Virginia ,
Wisconsin
Wyoming
Total
5375°— 2i
Net income.
1920
6,
19,
282,
66,
99,
25,
24,
22,
61,
58,
9,
677,
128,
59,
104,
74,
67,
43,
76,
402,
402,
148,
17,
226,
11,
31,
2,
17,
190,
3,
1, 958,
102,
6,
560,
56,
39,
971,
55,
53,
7,
52,
127,
15,
11,
96,
79,
134,
163,
5,
7,902,654,813
$37,012,
27,
342,
79;
175,
36,
29,
25,
83,
40,
Hi
833
142;
71:
116:
70;
88;
48;
93;
6.54;
517,
190,
18,
286,
14i
45,
3;
25,
254;
4,
2, 392,
114,
9i
619,
41,
48,
902:
112
63,
12,
69,
128,
23,
12,
128,
96,
74,
172,
8,
9,411,418,458
$44,
11,
20,
226,
74,
162,
46,
15,
14,
72,
24,
7,
759,
114,
60,
81,
69,
57,
52,
84,
614,
338,
138,
11,
258,
28,
33,
2,
14,
191,
6,
,153,
107,
9,
643,
37,
34,
9a3,
78,
58,
9,
53,
124,
19,
10,
107,
70,
76,
158,
6,
$60, 430,
99V
31
808
23
999
322
260
96
761
181
855
12s
477
34
393
18
677
73
150
38
002
14
951
1, 133
783
138
322
77
849
121
396
82
895
88
178
55
824
109
891
8.31
735
307
749
273
447
14
814
302
119
31,
302
46
189
3
805,
16,
319
25:i
292
14
592,
2,201
115
91
608
9
795,
936
483
76
978
34
385
1,476
497,
76
653
54
561,
10
8,56
68
770
208
191
49
028,
12
630
136
977
84
300,
109,
543,
149
917,
9,
785,
$45
892,
744,
30
924,
24
791,
279
952,
57
(M3,
189
211,
136
270,
41
460,
17
670,
56
,508,
45
704,
10
817,
762
145,
101
751,
57
610,
104
070,
66
519,
52
633,
38
312,
87
284,
467
503,
375
253,
205
685,
11
382,
222
630,
33
580,
35
7i2,
3
778,
14
851,
245,
70 J,
15
138,
2,274
661,
60
882,
10
664,
630
144,
112
338,
18
732,
1,122
447,
71
874,
23
512,
7
924,
48
737,
123
581,
57
600,
9
201,
93
482,
53
468,
66
409,
132,
762,
8,
895,
777
903
259
.391
569
218
.399
898
981
823
639
636
234
412
368
384
570
119
117
774
003
662
744
329
856
602
.309
854
312
724
911
195
422
803
421
978
867
510
066
276
698
094
212
835
820
351
931
785
707
577
659
8,361,511,249 10,730,360,211
8, 765, 908, 984
28
STATISTICS OF INCOME.
Corporation returns, tax yield for calendar years 1920, 1919, 1918, 1917, and 1916, hi
States and Territories.
States and Territories.
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida ,
Georgia ,
Hawau
Idaho ,
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Nontana
Mebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dak Ota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South CaroUna
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia ,
Wisconsin ,
Wyoming
Total ,
Tax.
1920
88, 183,
68:
1,065
3,590
59,
12:
18
3:
3
3
13:
19:
1
149
2?:
9.
le:
16
is:
s:
13
87:
102
23
3
48;
1
5
3
33
3.53
23
126
9
8
208:
11
15
1
11
23
2
2;
18,
15
37
38
1,625,234,643
$7,357
67
1
5:
83:
17:
39:
8i
6
4:
21
11
1
189:
33:
14:
20;
15:
22:
10;
22
168;
159,
35,
3:
70:
1
5
65;
501
29;
1
148
s:
14:
198:
31
17
1
16;
28;
3;
2;
25;
24;
17;
42;
1;
,443
i, 792:
,513
, 590;
,037
:, 588
,411
,314
,352;
,037
,750;
i,321
., 415;
,122;
i, 987
, 271
;,785
', 824
:, 249;
,931
,566
, 325
, 765;
i, 928
,756
1,448;
408,
, 977
,,332;
577
,467
i, 8O9;
,004
;, 160,
;,614
,976
;, 978;
,032;
,751
,859;
', 654;
;, 772;
,995;
;, 876
,615;
, 166
, 709
1,364
., 276:
2,175,341,578
1918
$14, 880
202:
3
5;
71
28,
65,
19,
4,
3
28
8
1
278;
40,
16
19;
23
18,
18,
30:
274:
143
35
3
103
5
6
59,
1
S07:
50;
1
267
10,
12,
385;
35:
26;
2;
19;
34,
e;
3
31
23
34:
60;
1
3,158,764,422
1917
$15, 174, 347
249, 860
i, 598, 863
;, 962, 299
1,384,268
, 656, 097
:, 742, 693
1, 154, 615
:, 117, 157
;, 401, 069
,312,967
,381,001
!, 497, 452
1, 018, 819
;, 179, 169
!, 517, 328
1,611,875
,390,723
', 557, 639
;, 082, 526
;, 699, 793
, 224, 705
1, 968, 508
i, 898, 270
, 927, 457
, 452, Oil
1,891,316
i, 728, 556
431,467
,181,312
, 280, 689
, 204, 692
, 470, 651
i, 3.53, 098
,144,686
;, 117, 703
, 476, 725
,331,770
, 895, 679
, 236, 710
1, 069, 122
, 780, 969
;, 841, 971
,004,391
,349,631
;, 200, 582
:, 948, 380
, 143, 322
:, 631, 705
1, 893, 450
,675,681
6,
3,
58,
14
44
29;
4,
2
12;
11
2;
219;
28,
12
19;
17
17
s:
18
137
60
48:
1
57;
3
6;
3
47
3
394
20;
2;
218
14
6:
387:
17
9
1
12
36
7;
2:
is:
14;
28;
30;
1
2, 142, 445, 769
1916
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:
STATISTICS OF IXCOME. 29
Number of personal returns, calendar years 1914-1020, by income classes.
Income classes.
S1,000 to $2,000
$2,000 to $3,000
$3,000 to $4,000
$4,000 to $5,000
$5,000 to $10,000
$10,000 to $15,000
$15,000 to $20, 000
$20,000 to $2.5,000
$2.5,000 to $30,000
$30,000 to $10,000
$40,000 to $.50,000
$50,000 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 $100,000...
$400,000 to $500,000...
$500,000 to $1,000,000.
$1,000,000 and over...
Total
Married women making sepa-
rate returns from husbands..
Total number of returns
filed
82, 754
66, 525
127, 448
34, 141
15, 790
8,672
5,483
6,008
3, 185
5,161
1,189
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
• 6,817
1,793
724
386
216
254
122
209
120
3.36,652
336,652
1916
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
429,401
17,635
437,036
1917
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
.80
179
315
141
3, 472, 890
3,472,890
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
4, 425, 114
4,425,114
1,924,872
1,569,741
742, 334
438, 154
438, 851
97, 852
42, 028
22,605
13,769
15,410
8,298
13, 320
2,983
1,092
522
250
285
140
189
65
5, 332, 700
5,332,760
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
7, 259, 944
7, 259, 944
1 In 1916 the net income on returns filed separately by husband and wife is combined and the total appears
as one return. In all other years the returns of married women filed separately are included in their indi-
vidual 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
Returns of net income by years.
PERSONAL.
Year.
Number of
return^;.
Net income.
Increase from
3'ear to year.
1913
1357,598
1357,515
1336,652
1437,036
3 3,472,890
3 4,425,114
3 5,3.32,760
37,2.59,944
2 $3, 900, 000, 000
4,000,000,000
4,600,000,000
6,300,000,000
13,650,000,000
15,925,000,000
19,860,000,000
23,736,000,000
1914
$100,000,000
600,000,000
1,700,000,000
7,350,000,000
2 275 000 000
1915
1916 ..
1917
1918
1919 .
3,935,000,000
1920
3,876,000,000
CORPORATION.
Year.
Total num-
ber of
returns.
Returns
showing
taxable
income.
Returns
showing
no taxable
income.
Net income.
Increase from
year to year.
1909
262,490
270,202
288,352
305, 336
316,909
6 299,445
6 366, 443
341, 253
351,426
317,579
320, 198
345, 595
■< 52, 498
4 54,040
< 55, 129
4 61,116
188, 866
174,205
190,911
206,984
232, 079
202, 061
209,634
203,2.33
209,992
216, 162
233,223
244, 220
128,043
125,240
175^532
134,269
119,347
115,518
110,564
142,362
$3,590,000,000
3,761,000,000
3,503,000,000
4,151,000,000
4,714,000,000
3,940,000,000
5, 310, 000, 000
8,766,000,000
10,730,000,000
8,362,000,000
9,412,000,000
7,903,000,000
1910
$171,660,066
6 258,000,000
648, 000, 000
563,000,000
6774,000,000
1911
1912
1913
1914
1915
1 370 000 000
1916
3,456,000,000
1,964,000 000
1917
1918
5 2, 368, 000, 000
1 050 000 000
1919
1920
6 1, 509, 000, 000
1 Returns reporting net income of $3,000 and over.
2 Determined on the basis of the number of returns filed and the average net income in each class.
3 Returns reporting net income of $1,000 and over.
* Returns showing net income in excess of $5,000 exemption.
6 Decrease.
6 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, 1910, p. 20.)
30
STATISTICS OF INCOME.
Income tax yield by years.
Personal.
Year.
Normal tax.
Surtax.
War profits
and excess
profits tax.
Total tax.
1913 1
$12,728,038
16,559,403
23,995,777
51,440,558
156, 897, 441
476, 432, 808
468,104,801
478,249,919
$15,525,497
24,486,669
43,947,818
121,946,136
433,345,732
651,289,027
801,525,303
596,803,767
$28,253,535
41 040 162
1914 1
19151
67' 943^595
173,386,694
691,492,954
1 127 721 835
1916
1917
$101,249,781
1918
1919
1, 269 630' 104
1920
1,075,053,686
Partnership.
Corporation.
Year.
War profits
and excess
profits tax.
Income tax.
War profits and
excess profits
tax.
Total tax.
Grand total.
19131
2^3,127,740
39,144,532
56,993,657
171, 805, 150
503,698,029
653,198,483
743,535,888
636,508,292
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
$71,381,275
80,190,694
12-1, 937, 252
19141
19151
1916
345 191 844
1917
$103,887,984
$1,038,747,740
2,505,565,939
1,431,805,690
988,726,351
2,937,826 707
1918
4, 286, 486, 257
1919
3,444,971,682
1920
2, 700, 288, 329
1 Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately follow-
ing the year shown above.
2 Includes excise tax, $10,071,077, act of Aug. 5, 1909.
CAPITAL STOCK TAX RETURNS.
Data compiled from the "Capital stock tax returns for 1922,"
filed as of July 1, 1921, are presented in the following tables. The
same general industrial grouping is used as for the statistics compiled
from the returns of net income filed by corporations. The data
represent information as reported by 326,100 out of approximately
345,000 returns.
In each of the several tables the number of returns falling under
the various classifications are shown, together with the aggregate
par value of the common stock, the preferred stock, and the total
par value of the common and preferred stock; likewise the fair
average value of the capital stock. The law provides that the tax
shall be measured by the fair average value of the capital stock of a
corporation as of the year immediately preceding the taxable period.
In the returns used in this compilation, the fair value is reported for
the year, July 1, 1920, to June 30, 1921. The fair average value of
capital stock as reflected in these tables is not comparable with
invested capital as required for the purpose of the excess-profits tax.
The fair average value of capital stock contemplates the value of
the total outstanding stock of the corporation considered as a going
concern, and in estimating such value due consideration is given to
the net value of the assets, earning capacity, market value of the
shares, and other factors that may materially affect values in a given
corporation or industry, whereas invested capital for the purpose of
the excess-profits tax is based upon the actual investment of the
STATISTICS OF INCOME. 31
stockholders in the corporation, irrespective of the present value of
the assets.
The tables also show the amount of taxable fair value under each
distribution, which is computed by deducting the specific exemption
of $5,000 for each taxable Corporation plus the amount of fair value
reported by tax-exempt corporations.
The magnitude of corporate industry and the relative importance
of each industrial group is clearly shown in Table 1. Of the aggregate
fair value of $75,500,000,000 the manufacturing group reports
approximately $30,500,000,000 or 40 per cent; the next highest is
finance, banking, insurance, etc., with $13,700,000,000 or 18 per cent,
followed by transportation and other public utilities, representing
$11,400,000,000 or 15 per cent, after which comes mining and quarry-
ing, $6,700,000,000 or 9 per cent. The agriculture group reports only
$1,000,000,000 or IJ per cent. The largest minor division of the
major industrial groups is the manufacturing of metal and metal
products, whose aggregate fair value totals in round numbers
$10,500,000,000, representing almost 14 per cent of the aggregate
fair value reported by all the returns tabulated.
Table 2 supplements the preceding table and shows in percentages
the ratios of the common, the preferred, and the fair value of the
capital stock to the total par value of the capital stock, both in the
aggregate and by industrial groups and exhibits the relative position
of the various industrial divisions with respect to the par value and
the fair value of their capital stock. Leading in this respect are the
life-insurance companies with a ratio of 273 to 100; this is immedi-
ately followed by the group of accident, fire, and marine insurance
companies reporting 272 to 100. The ''All other insurance" group
shows 236 to 100. (For the insurance groups, hovv^ever, a dispropor-
tionately liigh ratio of the fair value to the par value of the stock is
shown, due to mutual or nonstock organizations having been included
in the tabulation.) The next in order are the trust companies with
233 10 100, followed by national banks, 209 to 100, and State banks
155 to 100. Lowest in order are the electric railway group with a
ratio of 31.75 in fair value to each 100 par value of capital stock.
In the consideration of these data in determining the relationship
of the fair value to the par value of the capital stock, the abnonnal
financial conditions of the period July 1, 1920, to June 30, 1921,
should be kept in mind.
Table 3 shows the distribution of the returns according to the size
of corporation based on fair value of the capital stock and Table 4
shows the distribution by States and Territories.
The tabulations do not contain returns reporting capital stock with
''No par value" and the data are as originally filed and prior to audit
and adjustment.
32
STATISTICS OF INCOME.
5:m 2
3^ "^ O
1-1 7-1 IMC^ICO
.-I m
^ Oi
OSLO
00 t^
mt3
C3
-d
y
i-i
ft
H
E
m
t-<
H
^'^'*-' s
00 ^
■^ o Ci c<) CO r^
CO CO CO r-H (N '^
O ^ o <;o >^ 05
r- -rj« CO (M C<J 't*^
i-H X CD 00 l> t^
co'^i>rccrr-r r^t^"'^'^
■^ CD CO 00 CD to
r^ r- lo th CO
O OOCM OOOitN
-rj< t^ lO O -^ 00
lO •— < 1— I CI r- OS
cT* fTTcD"^' rT Tf'cic'
t^-^ CO (M (M -^
1— ( OO O 00 t-- t^
co't-^(N'i-r'rjr ^"^
-^ CD CO 00 O >0
r^ t-* lO th CO
■^ 00 00 -^ 05 lO
<N r- CO 00 cp(N
1> Oi CO O Oi CO
(N^CO" t^QO'tOC/^
l-tl CO .-H .-H OO t^
(N "^ OiCO CO "^
cd'^csT co" c^Tc^Tcd"^
OCq uOcOt^O
'^O r~-0 05r-l
•Tt< (N QO CO O -^
"TtTco^cT ^cTco"
lo ^ ooo ooc5
i-H i-H CN ^ lO --1
ocT oT ci' ^'^i-^"' o^
CO lO -rt* ■^ CD 05
1— I lO lO rH CO
O 00 CO OCO lO
i-t '^ O O CD 1— I
O CO CQ lO O CO
f^ o (M r- r-- o
IN- 05 O Oi <N ^
co'oo^io^co'co""io''
CO»OCD W-^
O -<*^ d CO '^ >o
CO lO O O CO Oi
■^ 00 CO i-H o o
lo^cT ^ co" co'^o"
i^ o t- o o -^
CO ^ r-l (N CO <— 1
§o r^co "^ -^^
O CO tH lO
O T-( CO O (N 00
CO CD i-O (M 00 O
f^ CO ■-<'-* o r^
00000.-H-^iO<NiOL
^OOOOO'TtH^OOOOC
C^ ^^ lOr-HC
CO^OOWOli— lOOOOlr-iOl
lOt^CN^OOCOt^QOOcOOO
CO I> I>- 00 CD CO C
1^- 1— I T*^ orio'cTcD^w^od
r^t--"^'O00"^iocot~»
r-uor^cDt^oor-cor-
CD—'
CO'^
C^'^ON— lOOr-HCOOOcDtO
ococ^tof^coco-^oocoo
'^■^t^iOOSC^OOOOCOO'^
CO l>- !>• OO
OO — < Ci 1^ 00 O Oi
00 CO CO O iX) CO 00
CO CO CO O GO CO CM
r^r^'^ooO'-t^iocDt^cOi-
t-^ »c t> CO r-- oo t^ CO i>- CO -
co'co" T-T '■^'" o"i;
cocococooo-^r--oticDr^-^
•^O'-H'— ICOCDOO»OI>.IOO
o''ro'"t^C<r(>rco'"oo''o*'<N'*o''io'"
OCN(NOl-t*Ol<Mr^OOlCD
lOcOOOCM^OOt^OcDO
•rt*.— (lOcD-— iiOOOOOOJ-^t^CO
OOcOt— CDOOOOt^COl-^'^"*
co'co*" i-T *^"' o'ca"
OscOt--fr*
-^ t^cD
i "^CO
cD^oo^ccTi-T
CM >■: c:? oi
OOiO Oi
OJ»jO (M tM
"^ CO CO t^
C0*"(M'
«0 i-t (N CO '
Tt< ^ CO O '
CO CD CD Ol C
.-rTt^*'oo'oo'c
'Tt^ lO (M Oi t
O O lO 00 c
— i'*t^cDt^O--<t--IXX)Oi
OHjO(M(M'rt^iO(MOir-»OI^
(N'^OdOi'^cOC/r'CO'^cO
CO^iOTj'OOLOCNTtiOOC^O
0005(MC^CD03000iC005CO
cD^Ocooiio-— tcor^^Tt*
'"^OOl-^iOiOOO'^CCQOOOCD
rcN'^co'^i^i>r-rjrir:r-<*'if:roo'
_ _)Or-H — ^- - ■■
CICO rH CO
OlOCl'-H(M-rJ<OCO^»0'^
CM
t--(Mt-00r-00(NOOO'*
iCCO(N'— lOOxfOstNOiCDOO
cotNcO'-toOrHCor^'^coco
•r^CO'r-^<S-^C^^CCzOQCcS'
codcococMco-— '-^r^-cooo
lOi-tCO-^OOt^tNO-^CO^
O-^CM— ^^OC^COCMQCM
oOOOit^cocor^'^ooOiiO
.— iC/DO^iOOCiOCO'^CO'^iO
iC CI 05 CO "M CD Ol >0 CO t^ O
(N^cTi— r o"!— rr^'^io^co'''^'"oi
til
. a 03—. MM
«_: '^ >" a s ° ^
00 lO ^ 00
N O0co^-
I:^0 C^ CO
■^ CO CD ^
t-. t^C^ OS
oor-oo)
T-H CC-^ CD
lO lO t^ Q
co^io^oc-r
Oi t^ T-H CO
^H CO ^ CO
ONOOCft
lOC^ -*00
to ^ CO »o
t^05 00U5
t^ 1C0CO5
oor^ (N lo
czToTcd'oT
>o CO »o CD
i-H — <N 1*
0C'~00'"(M"~rt''
CO OOOCM
(NCOO"^
rt cot^oo
■-Tcd'o^'o'
CO rH (N CO
co'">o'~co'c<r
(MOS-* ■*
5.g
(-, .^ a' TO t^ ^
^ V, •S -T — ' ,2
p^ ^ ^ ^
ft
03 g t,::3 ft
.2^ 2 ^ §
03 _--H .
; c: c «s
H E
IS o
(O
ft ^ ^E^t^
STATISTICS OF INCOME.
33
O O f- ■'
*I^t-!M
"^ 1
<N
lOt-^i-H'-^'Tt'cOcOi-l
^
(NcDiOOOOilNt^-^
TO
s;s2S
o
1
1-1 CO O "^ (M -^ O
o
CO
CDCO ^ OOOO w
■*
TO^O^H^iOTOTO
'^
05 c^ .— 1 o
^
lO
'-*
to' IN (N 00 ■ ■ ■ rH
CO
o
o
■^ CO CO N I>- '<*' CO
Oi
05
CO OS CD oOtMcDO-^
^
t^TOt-HINCOOSCDCD
t^
CO cot-
'5
s^i^^ss
o
CO
C0CD(N-*'-H'<fcOCO
TO
lO^Tj^i-HCDOCOrH
Oi
OSiOCO-^cD^ lOO
CO
i-tTflN^t^cOTOO
Oi
CD
^^miSoo^ci'
ocT
CD lO r-. (N iM TjH -^ !>.
yT
i>.''oroo''>ra"TO'"co'".*'"co'"
o
co^t^t^"
of
CO
o
CO TO N ^ ^ 00 I^ 00
I^
St:"^
^o>ooo-icoc^
(N
^C^
o
"rtHiOiCTO^HTOINOS
CD
^ r-i
'"'
rH- ^•-
-
oo"
'^
IN'"^'".-r>o"
(m'
^
to""
»ooc^ ^ ic oaoo
o
^
i-nrfOOiOT-HCO-*
GC
r-I^^Oi^>i^C^105
^
s;?:;s5
(N
gggsf^is
IM
CDiO00»C'*OS'^(M
■^
rt ■:■;. ■* Oi 'I' CI o TO
o
22SS2
O
00
OOi-HLOiCOs^OCO
CD
T-ioiTht^t^OOO
OC5 GO
i¥l¥flf
GC"
oo"
lOOSiOCCi-HiOOS"^
Q-
t-''lN'"-r^''(N'"orcD'~co'"
l-.""
cgoco"
■5
o
CO
COcDC^-^i-i'rfiOCO
lO^^r-ICOOTO^
5S!?i5
S
Ol
OSiOCO't}*cD<-HiCO
^H^C^Tj^r^cDTOO
05
C^ O CO
CO
mmm
s
oo"
CO
CD O t^C^CN
Tj^l-T-.^'"
oo"
o
I>^OroO*"lo"co'"cD'"'.^'"cO*"
CD TO (N ^ -^< 00 J-- 00
o
co't^-t-""
ff
Tt*-<1^t^
C-l
-^•M
o
•^lOLOTO^COINOl
o
-* ^
r-r
oo"
'-<
IN"rH"^'"iO'
in""
"^
s
■^ 1-4 05 OS 00 CD C^
CO
o
C^CDOsOSOt--000
^
CD O r-( Ol >f^ ^ r^ CN
_,
fcS^SSS
^
g85S;8S§§
o
rt*-^CO^COCNc^cO
t- ^ 03 CD 'O 00 1.-: (N
o
GOt^ 00 OC
r-.
03
M
■^■^J^WCOt^J^-OO
-^
(NOcoOs-^t^Oit^
00
— lO^Oll^
CO~IM'~00~lO~-H-io't--r
r-'
i-TT^TtC^C) ^i^yf^^
TO
j^-.-i^OC:t^^co
P':: SS2
lO
S??25SSSS?
o
IN
«r>C^Oi— ((Nrt*.— too
OS 00 OS lO CO CD t^ t^
IN
»0'4<»or^oot^oio
»o
t^tO Q C
"=3
o_
r^
lO^TOOiOO—i-H^
TO
CO
lo'cq'oo'cRia-t-rrt"
r^
to"
ccTt^co^i^F-Ti^'-^ c^*"
c^f
iOOO»-i^HCOC^O
00
^ 05 Tf^ CD
s
'-gsss^?^
^
CO
00 t- 00 <N CO -^ "^ 00
cc
^
SS"""^
CO
■<t<c<
o
CO
■^cq ,-1
r^-
^
oo"
'"'
Ni-Tr-To f-T
to""
^
K
Oio^'^r^t^oo
iM
■o
CO"* 00 O T-H CD i-H 00
■#
-*r^O"*CDlOCO^
Q
TOrMt^J:
lO
SS?3 553^2
f^
(NC^T-l-rfOOOScDCO
00
COOSCOOOOSOCDOO
CD IN -^ C
lO
"^
CO
COOScDCOt^COOS<M
o
OOiMCNUtiCOt-OOCD
lO
OUNO--
r*
;ssfas"fts'2r
cs
,—1
85"S?:fc5"?f!g§
»o
cd'"^"'i>.*' os'"cD'"orr^'''i^"
TO
OCO 05C
QOI^t^C
g
Oi CO ^r^ ^ O Oi
■^
CD
Tt*Tt*— ^OCDOSCOOS
t- en CO M o> IN &
t^
■*ast>-'*os"<**cocD
CO
00 OS OS -^ o^csi o
■^
TOOITOC
-ii^
cD--riO<N~io'oror
r-T
'^
Q"(N"io'cD"r-''co*'o~co""
O"<J<00Tt<CSC00000
r^'^o"^" oo"co'^co""t^"oo*
o"
00^ -^ -'I
o
«=S3S;3§S3
05
S
OS »0 OS •* lO ■* --c (M
CO
T(< .*INC
£3
t^
^H
■•^tN
■t— 1 O <:D CO .-H rH 'Ti^
o
05 10 »o C-
!N
,-r ^- ,H-
■^'"
co"
'^
r-^^ oT i-T
-d*""
Ci"
o"
•* m o oi oc o cq
-*
^
CDI--'*T-H lOOOOfN
TO
rt 1
^
IN
TtOOOif
' 7},
?5^§?5^S5
'^
co(^"-«ioocoaOi-H
.-• o t^ oO 00 r^ OD CO
TO
00 •
05
-* tPCO^
, 00
o
lO
CD •
00
"^
T-lOINC
t^
r-T
^""oo^irTr^T
r-T
CO*"
ci'tOif^iOf^'^<:St^
co"
cd" '•
oo'
>c"
croToTc
5" V
OiO
^2S§2c^S
CO
s
-* 00 C^ 00(MCMOCD
>o
IN
Ot^lN 0<
3 —1
IN
t~
OSI^OCOOO-rJH|>00
■^
O
«D'io't>-''wt^'~coor
o"
r^
o"o''<i^'"-*'"r4'.-roo*"i>-''
o"
ai
IN
rt ooooo
J" f
s;«s-'^5:
o
t^
IN
CO
05
coco 00 l>
3
TO
00
T-( (N
CD
in"
'-'"
"^^
in""
2
lO « O O 05 t~ CO
00
^
Or^"*05cDcDC0cD
^
"^t— ococpiocoo
cocscoo^oor-*
00
0>05t-C-
1 ^
CO 02 •»< lO IM CO TO
cq
o
OSfMOCCt-^cDlr^iM
>o
a>
rt WOOC£
CO t^ 00 lO »0 i-H lO
CO
i-HOOOSOSOSOOOS
00CN<MOSror-Q000
o
OOrt l^t-
o>
t^OOrt oooooco
»c
00 co^r^ <-H CO i— ' OS — «
oo
<S'-^t^c^<^a^tC^o
rr..
o ■* 05c:
3 rt
■* CD 00 to CO 05 S
Tf
:S2SS28SS?
o
'^rf^Tt^OOSCOCO
CO
•xro 'J' ^
H CO
T)< t~ CO -H 1^ 02 00
-*
TO
OOOSOSC^O^C<JOS
TO
CJOn o
5 CO
S^sV^-f^g
CD
OC^'-iWcO'M'— too
0'-it>coc^cor*t--
TO
tCo'-rio"co''co'^i>roo
00
COTOCO-
■"" fe
oo
OSiOOsC^»0"*i— iiO
s
OO t^ TO r-
•*
^Ot^(M(NM-^
00
O
eoiM
00
I-HOCDO T-HT-(iO
t^-^INC
q CO
_r __r _^
;:f
ui"
■" oo""
-
ei"
S'
tH tH I-H
(M^OOOTOCDCO
C<I
^
i-iCOOS"*»OcOt^<M
t^
CDC^ OS -* lO O CO -'J^
TO
O0a5<NC<
= g
O 'I' ^ lO Ol CO oq
05
W.-h.-hOS'^COtJhcO
TO
COC001>-Tf<CDCO(N
OidMi-HC^CDcOCO
-^rfOOC
iraot-co-OrtO
OScDCDCDOOOOt^rH
^
TO »0^-^ l^
^
05"
lO"
■^^i-T ci
lO"
OO'^OcTcN'tN' (M
•^'"
I'" s"
cfN" TO^i-Tco^N
TOCON
t^
1-1 lO
00
(N
IN
TO
i
CD
a
3
o3
1
a
C
•
'o3
l£
d
s
o
_c
1
1
®
g
p<
+2
ij
9
.^j
i
o
c^3
(-4
§
j
S
>>"a
d
■v
03
§
a
CD
• a
15
:1
;
o
a
1
-^
i
j
I
a
1
t-
—
> o
1 ^
o a
11
..II
Ess
£ El E
H "■
Lirative— hospitals, a;
egal— lawyers, paten
ngineering — architec
"o
a
2-
c-
O CI
a
;_c
"c
E
c
4.
.-Si
3 CD J
ji
.s
! 1
J Q
; i
s'c
5 O
3 &^
C3
i
§1
!1
M
^?
or
d .
■§§
0,3 E
cr:?^
►jSOE^t^w"
2
.9
O O H
\
e
Ph
&H
u;:
1=
V
i\
1
34
STATISTICS OF INCOME.
Capital stock tax returns — Distribution by industrial groups — Percentage table, showing
ratios to total par value.
[Returns filed for 1922 (July 1, 1921-June 30, 1922).]
Capital stock.
Industrial groups.
Common.
Preferred.
Total par
value
(common
and pre-
ferred).
Fair
value.
Agriculture:
Farming
93.93
73.86
6.07
26.14
100.00
100.00
110.08
105 02
Related industries
Total
90.08
9.92
100.00
109.11
Mining and quarrying:
Coal
88.25
9r!.22
93.51
90.34
86.11
78.85
11.75
3.78
6.49
9.66
13.89
21.15
100.00
100.00
100. 00
100.00
100.00
100. 00
. 155.19
114.33
100.58
199 89
Metalmining
Oilandgas
Nonmetal mining
Quarrying
102.87
51 65
All other mining and quarrying
"
Total
91.35
8.65
100.00
109.42
Manufarturing:
Food products
71.64
74.34
68.92
57.05
87.75
73.34
80.25
73.58
78.39
71.48
76.05
28.36
25. 66
31.08
42.95
12.25
26.66
19.75
26.42
21.61
28.52
23.95
100.00
100. 00
100.00
100.00
100.00
100.00
loaoo
100.00
100.00
100.00
100.00
110 24
Textile products
153 69
Leather products
121 61
Rubber products
90.97
174 60
Wood products
Paper, pulp, and products
154 56
Printing and publishing
149 41
Chemicals and allied substances
151. 39
Stone, clay, and glass
118 67
138 17
All other manufacturing
131 38
Total
73.14
26.86
100.00
130 37
Construction
86.99
13.01
100.00
121 23
Transportation and other public utilities:
Steam railroads
78.47
82.41
71.76
78.83
90.50
81.02
89.24
91.53
93.54
86.46
72.61
21.53
17. .59
28.24
21.17
9.50
18.98
10.76
8.47
6.46
13.54
27.39
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
77.78
31 75
Electric railroads ' ' ". '"."
AU other railroads and combinations
f,3 58
Water transportation
110 21
113.50
Electric light and power companies
76.03
98 87
Telephone, telegraph, and radio companies
82.28
77.43
Storage companies
112.11
74.50
80.33
19.67
100.00
76 68
Trade
81.91
18.09
100.00
139.33
Public serviee:
Domestic service — hotels, etc
77.29
87.33
83.07
69. 01
93.48
95.75
89.16
90.93
22.71
12. 67
16. 93
30.99
6.52
4.25
10.84
9.07
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
121.62
114.36
Management economics, accountants, etc
97.87
Educational — colleges, museums, etc
59.27
Curative— hospitals, asylums, etc
112. 17
Legal— lawyers, patent attorneys, etc
142.55
Engineering— architects, civil, etc
55.65
95.48
83.02
16. 98
100.00
107.84
STATISTICS OF INCOME.
35
Capital stock tax returns — Distribution by industrial groups — Percentage table showing
ratios to total par value — Continued.
Capital stock.
Industrial groups.
Common.
Preferred.
Total par
value
(common
and pre-
ferred).
Fair
value.
Finance, banking, insurance, etc.:
National banks
100.00
100.00
100.00
85.8.5
100.00
100.00
100.00
39.14
100.00
100.00
100.00
100.00
100.00
100.00
100.00
100.00
209.25
State banks
155.11
Trust companies
"223.20
Stocks, bonds, loans, realty and holding companies
14.15
60.02
Life insurance
273.03
Accident, firp, and rnarin« insurance , ,
271.77
All other insurance
236.36
AH ottipr financial cnncprns and cnmhinafinn'i
CO. 80
70.31
Total
84.38
15. C2
100.00
97.42
nnmhinationq, predominant indnsfry nnt ascprtainahlo
82.98
87.29
88.59
90.56
17.02
12.71
11.41
9.44
100.00
100.00
100.00
100.00
1.54. 11
Concerns in liquidation
40.53
Inactive concerns
4.52
Exempt organizations
15.47
Grand total
80. CO
19.40
100.00
107. 37
36
STATISTICS OF INCOME.
Oiir^'^^C^C0t^'^^OC<i^ai<Z>G'^aiC^f0f^C^'^O>C
5 lO t^OOiC^ OS
, rH --^ .-1 Tp (N CO CO cc (N 1^ ^ o to Tt^ -"^ - -- -
-lOiO^OC't^OOSC
C^C^COCOiOCDiOiC
_. . . _ ^iOCC ^
Hr-H(Ci'^coc<it>-coiccceooo&
<N'^'^^*"w'^<>f^C0'c4^C0'c^"'*"l>r
:35
O5'-*Oir*00CiO5C0GC.— <O^CO'— <t^050C*4Tt<COt^iOO^t>*OSOO'^^-OlCiiO
COOOOOi'^C^iOt^COOOiOiCO'^'^'^OO'-HOOOi-rt'C^^iOcD^OOePOO.— iP^rH
CCO!:00■^C5'-H'rtHO^^OlC^^-1-HCOCOU2^^C^OOt^t^C^CO(N■^"*i^l^5cOOcC)OS
•^'^c^'^orTjr^'".xrcd'co'"oi"'^co^^'^^'^co'tC''rir^'"^'^^'^,xr0r^
GOinjcocftioo^-^-^cDO'Ococot^oO'rt^i— ir^X'C<ioo-^coiOo'30co--«r^ioc^
€^coocoo:>^-^^csalQO'*c^Tt^O'*lOlOiO'*iO^-l-toiC^o)co^t^oal'^»05
t^(>r(:o"crco"f-r'^'"--r^H oo co •^"co'r^co t^-^o^t^cS^-^cft^iOxn^cc^t^c^aico
^^^TjHCSC0C0C0CSt^--HOO'^'^T-Ht^Tfa500Q0C^i-^u:)0i0>QCOCS'O
C^(NC0cCiiO';OiO»OTt<'«J<r-<:D"^C0Cat*C0»O00C0OQ0
c<rr-H^rH'^''cfr-rco""c<r'co''<N''^''cr
OiCOt^OScOGOvOiC^ooCJt^-CiiO
OC'-^i— CO.— ii^^O'.ijtOS.— (CD(N050i
(NCD05r-n>.OcOO»:Oir-^OCOO^
iO.-H01uO'*OOOiC^Oit^t^COC^-^COiOOr^CMt*OOGOC<IOCOC^'X'iOTt^aOi-t?0'--i<£0'^Oi
co^a^lo^c^cD"■-H^co^^^c^c^"l^o^a^•-^c^lc"^c^c^c^ r-rcc ffi''ti£r'^'"h- c* Q'^'-'''t^t~^co't^--^*"c<rirr«-ro'
€© ^-HCM<N'^COCOTt^■<*^X■***»OlO•^C^»0<^^'<*^^-HOi»Ol-^l^'-H^^cOcCJ':P05C»'^<£lCO^
cococor-cot^^^^^cot-.ioco<^t^Tt*cooiccoob
5'S
S o H
^ s ^
r-lOCOCCC^^GC'COCC'Ci^O^COCCCOOiOC^05l0^^4u:^0>C^CSCCw,-HO"*GC■^^^T-^.-IC^a«O^H
cOf^,_H,-HQC^*^o*^iocor^'-HO'--GCcococcc/:a5'-Ha;c<i-^--HuooiC'^i>Oioco«D'^0
c^Oi^-■^c^ll;ooc>0'-HOOicococO'--^cor^coocacocoa2t^■*=I^c^■^<x)coccc^^^rHiOt-^
co'c/^'n^'^co^o^'rp"'^^-^(^^c^lr^l^^c^Lo"c<^o'^o^-^^'^^ ^cS^a^c^t~^c?''^'^<^'^<y^<oc^^<o'^
co^c^cooi>>^coi-ooitoiooiJ^r^c^«:t^»oc^--'-^^c^c^O'*0"^''i^iocs<;pTt<c)or*-<t^o
CD»OI-Ht^r-l<Nc0Tt^ai<^(£>^C0a:|QC00<£)05t^O"^'--'C0--^----(OC0^-u^-*■^O00
CO 05 CS 1— < i-l 1— 1 r-l .— I r-H 1— t .-H "^ "<** tO 00 t* W CO O lO -et< M (£> CO rH GO iC 03 ^ Ol t^ 35 ?5
Th'cf <N ^'^r-rr-r,-rF^c^5^ci'rt'^co'c^
05'*lor^'<*^OilCOcoQOcoc^^>-t^c«rHgo^^ccc^t5'*^^^^■^c^■^^>oooicO'-HOi1-^
Cq^t^COOlI^C^It^'^OOOOiOiOSQ'OOt^C^OOOGC.— COOO-^CO'^t^r-.OrHiOiOOJt-^O
GCCO'-H'— '»0'-Hl-HG0C^O^^"OTr<^^0lOC<|TJ*.-HOC0'-*^0C0l0O'-Hrt^'--*C0l0•TJ^t--OOOC0>0
oi c^"c<rorcr-^'"r-rc^""'-r'-roi oTr^ zS-^^-* lo zo'ao'cca^cfi h- tt" oi o os Tf oi"c^ co'co^r-T'c^co ■^jTco'co'
C00l^CC0Tt^C^OlO"*OC0QC«C0C0^-C^'^C0t^^*C0TfOC0"*r--lOX00C0C0l-^05'*-— '-T
0iC0'<^'-HC^T}^T^000S'-HOO*0C^^*'*C0OC0'^05^-^C0l0C^l0I>T^^W'rt^c0Ot^^C0<N
crcD^r-H'c^u^'Tt^G<rc4'ij^"^t^r^c<ro'''«a<"u^t-^t-^orocrc»D"^
-^it^C^f* rl WCO WlOCO"3^COiQCOCOQOt^COt^COCO'-'a> Tt^C^OS
"^COi-l CN tH tH r-t C^ C^ tf5 -^ to CO '^ Tt*
WNOO-HOOOiOOiN":©
"'5cocooou:)':Dcot^'— I
HcOiOCqt^'>*^I>i-H05
cococooou:)':Dcot^'— icocOi-HT-t^osfMoooo
CDcOtN
1-H .— I 05
COOl— icO-^-^-^IMOlCNCOTtHOO
00-^COC^OC(N.-<i>.
05QC' -^
5N OOi 00 utc
C0C0'M'*iCOh--^OO)CD<NCN0ir^iOTt^»r5c0 0C'r^00rt*00Oi.-H00i:DC0Ooi'XC
OiCsir-"^40':o(>io>0'Xi^^cOcoio--HtoO'Xcocot>r^'— '(>ioi~^coict^GC(Nc
CCi'-iO!OOiCCCS«C>Ot~COi-HC^t^O'^COOiCO^'^uOOOOOcD-^OCOO{NcDr-C
H I-- »0 CO CO
oooooc
<-^.-HC^00C5tD»J5^?!??C>MW^
5 GCr-^
OOiOitO-^OOt^^i-HOOOS
CC t^ (M r^ -*t^
OOC>t^OOC5COcDiOh-t^OC»Cr^i— itDi—iO^OS
-O — ■
- coco I
e<l— H-< ,-H ^ fq rt (M _H (N rH
COOOOOC30^050iOi-H»OCO«DC^'-^Ot^iCX'CNOOOi-*CClCOOicOOO»-<0:CJi^^"^'9f'OCO
^ COOOOOoSoO "~ •■ " •* "^ " "^ - * ""rt -^ - -Q '^ O ""^ 25 O O »0 ^J^Mj^fiaa
2i-3oSSo58©5_---'«^M-i<.oo'oopogoooS--S<Nc<5-t<.of---'^'J:„'?
S3_~ - - - -^- -^O -• -J — ■ —■ r-i (M(M CO -t 'OijIr^cOOl — I (!«</\«««5««</5«l*» o O o o
g5«.<>«»(»«»««.««<»«swooooooooooOoooo22S52222o2S2
o's R-^.®.°-R".R°. -;o'-<''m'<^5 -r lo cp'O o Qo'cT o po"S S o S o o 8 'f; .' "-55
STATISTICS OF INCOME.
37
00-— '^OOSOOOC^i— lOOSQO
lOOt^GiiCcDiOC^COCC'CS
<M as (M --^ ■* <:
j CO --H CO CO
.-HCiOcOlMCC(NOO"^QOt
(>ric"crcc"c^""'-H"T-ri-r
Tt<-^C<I00OC0CCiC05'-<t—
CO.— <ior— kCioocOioooto
irTo^r-^cTic'co lO cc cD co c^
(NC75lM--^'^C^COCD--icDCO
1— iO0:D'MCC(NCO-<**GOl>.CO
ccicc'icD'— <o-^cooot~-cc
05-^CDlMOC0QCi0 0ilMt^
CCCCOCOOJOit--^-'— <QCOi
icOccioc4o:cocN.->cc<-'
T-*Ol:^C^CC(MCC"#«OCQCCO
c<rc£ro"cc"(N*"T-rT--""T-r c^
3SS
t^ i-H (N OS O CO
0SO<M05C0t-«I:^(MC0I>-C0
r^iCeO<NOOGC'XC5(NCOC3
COC4t^<MOCOCsCCGO
CD 00
r-or-ooo5t--oct^c:co
COOi'-'Csr^iCcCiCCOiQiC
1-fOiOC
t*r*ooc^b5coi-^ioo>t-^^
<Nt^c5<NiOcDQ?COOOOCC
(NiOOOC00SO00C0*0 00
-rHC^.— iOCCiCi"*CO^
CCr^OC'COO(MCOC^r-lT-tCD
38
STATISTICS OF INCOME.
CO 1-1 1-1 ■* CO rt •* c<i <N lo N >-< 03 o t- c^ o t>- e«3 00 -a" to oi >-i 1-1 (N •<j< r-ta> ooi© f-toco
® 2
'-HCOOlCD■^OiOO^^l-IlCOtD^-C^lC^— iTlH00i0c0c0<^t^O0S000it^Oc000-*Cii-lt^
'-HCO■^OOlOI^rHOlCOC^^*OCO^OOr^lOGOCOCCOit^l-H^--cocn(^(^aSrrl5fSeor-^
>COTt*>-HOi0503C^O»OC^C5C^^C^CCC<)GOaiiOOit^C00500i»00:00"^(Nr^l>-CCt--
■ »oc^coO':Diocooi>ooiooiOiiwt--cst>-iocoiO'-Hr^oo500cDt^ioic^ooTt<ai
^TjiGO--<rt<C^^iOC<li-lOiOt>-r»
CC iC lO O CO I
1— I cc »0^ lOC
^ i-H c^ Tji 1-1 OS 00^ r*?oc
'^Oi'-'C^OOOC^iO^^-^Tt^iO
1— I C^J CO ^ O r^ CD O -^ CD ■^ O- CO O (N C^ C5 lO CO ,- -
C^iOt>.i— iCOWtiOS-^CCGCOi— i'^<3iC^'-iCDt^CDI>'OSO0(M
cc OS 00 c^ CO o r^'os'cc o'o'
!■< tr t:: r:* 'TO c^ — " '
3c2 tr CO CO ■^
•O 05 »0 00 CO
OCO'^O'^COOOa'^t-'COt^t
00 ^ 00 '^ CO <>» CD 00 r^ 00 C3i ■
scO'^'^'OcDr^Oioc^cooO'^cocoir^cpcoOCTKNc^io
^^'■-iO^COi00005CO(McDcO;-JOCO'^OOr^COC^<NOie2
HTHi005(NT}HC^C^iOC<lrtOOi>00c0I>C000iOt^
co^c^Tof
G ^
cococoosioc^b*coi-MOOcoooooTtHT^<cD^^oO'^'^oocooosoj'rt<irit^c^t^'^i>.c<»iOcDooooeo
CD'-H0SC0I^C0(MlM00l^-!^Oa0r^QiOi0C0OO'<^r-I-^^"^C0O(N0s00aSTtiClOt^»-50Si-l
i0C0Or}ic0C0000SO0St>.i-HC00s^OCDC0iOt^i0t^00t^CD*-HCC00MC0r^C<»Tt<0000^'«J<O
O00i-H0S'^C0^i0C000i0CDC^iCC0C^OCDr-05L0 0SC0»O^'^C000O'^(NiCOT-Hi000-^Cq
r-lG0C<^Ot^'^OC0^-^H^-OTt^CD0ScD0SCDC0^'CD0S^-C0001-^1— it^T-it^O'^'-lTt<OSOOOSOS
»-^TtiC^COt^t^-<*<CDt
<>»i-ICO^"^OOTt^iO<
CO lO T-l i-H CO OS O "
SCOCOr-'^CDCO-<*<COOSOO(MO»OOOsCOlO<NOCOlC
'<r^in^oiocNcor^<Mico»0'-<T-ir^Tt<^oso>oic
HT-HC4(NOCD00'OU5iCO00t^00.-iNC0'<*<C^ 't*
> »0 OS 00 CD N CO
) r^ CO t>- 00 -^ cl
00O00I^t-*t^(N'^t-lcD0S(M0St^t^CD00l^I^"*>Ct--"<*<0sr^<M<Ni-i00(M00
t-^O-— lOsiOOOiOOSt^CO'-^O'-^OscOOS'-HCOOsCD'Ot^r-COOSOOiOC^OOt^
t^Ot^"<*'<>J'^OOS'^CS|T-(t^i-i^- — ^
b-oooco
MC^C4C5oOiO"**^OsC^'^-^OSC^C^iS»oN^dsO^
coo O 00 O 00 CO »0 f- lO lOCD CD C^ (N CO OS 00 ^ t^i— ' 00 '^ 00 -H C _ __ _. ,. „
S^oosu5ocoocMC^.-*0'-*^cDcDOsosc^osTf^»ooo^-0(^l05cp^^lOco(^^CTlW(^^!^^■^oco^
000000»O00C0CD00C0'-l0s00I^O-^00"^iOOO"^'^t~^**''-^ — '■-"-' *'^'^-'-*- '^ ■ ■
jCDlXN^OSOi— ICOIMCOOOO
)r^iOCO(MCT.W(M!M-^OCO'^
<OSr-CDOMOC^COt^COrHi-«
05'-HC3oicooosoo»oioi>r^osioososiO'— locococ
'^%
lO CO C^ 00 i-l t^
(M-HOtO«DtO<N«5CO'-lc
■ *' ■ • tH CO C» CO c
1 « lo en r- (N <N CO
(N rH r-l U; 00 ■
ooco cot
oo" i-T
00 .-I
■^ 00 r>- 05 »-H t^ CO -^ lo
UXNOOiQin^OCJ'JltDCS
00 02
ioor^'rt<oo^t-*'^r^oo^i^-H»o'^<N-^'^o^coOi'^'^'-^05ioc350'OOi'^oOTt<ioooico
'-oc<ico-^ODtf^c^ocoio-^coai'^co(Ncoco-^r^'Hco(NC<»t^o<Nr^(Ncs'^r^03r-(ooo^H
* " •— ■— ■■ "t--^i0i0t~(NC«iC05C0C»OOC^O-*t^t^'*C0O<N(M0000
5C0C^0i00^O^C0"^05Tt<
";ss
to -a< c^ .-< ■* r^ o , . ^. _. ^. . . _- _- - -- - .
t^»-ltN-*0(N— ico^H^t^cO'^OOOO'O'OtpOOCstOCOOOt
lOr-(t~-(N 00
tOOOIN
?Scoc3
ior-ioto^>OTi(tDooT)<co^t^coco
fO00O5tOC^Tt<CO00CO0000CO
*^^^t>-00020t*^tDGO
■^ Tt< OltOCO
^ CJ
-*<NOO'*t~COcpiMO'>l<OOcO—l'H-*t^cOC^CO'0<MCOIN'*^t^OtOOltOtDiOCO>0(NC<ICOCO
t^OC^05»0'^OCOlOC005r^CO<N-^Tt^r^r-^L'5c^i-i.-^CD-<^COQOirt*»r2r^i-liOCOCMCOCOOOlCiO
0ii—f<1<0St--»-lt0t00>0000^tD^^CCt0i005C0t^"^(Nt0O»Ot^C0t^rHOl00000C0'iT't0C^t0
m" T-Ti-T-^'to'^-*' cfco" .-roroc"oo~T^'-iirTjrc<rco'~-#'"o~ar^''c<rcsr'^~i-rr-ror o*''*'"in~oo'~-<»<"''>^''
STATISTICS OF INCOME.
39
(N -^ lO CO 1-1 Oi l> 00 CO >-l
03 t^
?-t^C<JCO(M^COOlcpcDO;
c^O'-'coco^T-i-^j<r-cD^-t
S Oi !>■ CO CO i-H
-^COh-OiCO-<:t<OtDOSl^OSCO-^
COOSt^^t^fOt^COiOCOOi^;-^
«DC30t::cot-2;c2:^o;:HoiGo
-^(N '^ lO O
CO 05 ■^ t- 1 t^ O
(NC0005CD
O '^ O OiCi -n^
O C^ •—« CO ^ CO
CD CO i-l 05 I> 00
O 00
O0(N
•^CDC-l cDt-'<N00CD00'-'"^OG0
t^oosoi— tOiO'^'ocoasco^
CcTfM OOi-HOOOOO'-H'-lC^lCO
lCOi-<i-H"*<tOCOCOCiCOCO'^CO
05Gc»oooi«:gjoc^=o»£;:r~05
OCOCSr-l'^lO'^T-lOSrHt^OtN
0(NO)iC(N--lOO':00<DOOi
i-HCOCSl^COCO'^tiCOOt-O';
OLO'TcDCir^ococo^ccc
r-c^too^'-HO<Nocoooc
OOrJ^i-H^t-CNCOCOOOOt^i
CcrcO"iO O'^'-'^^COCO'— icooit*
r-t>.»Ot-00"<**(NO5tOG0^
^^COT-HOi-HOO(NlCtO»:ClO
'*COOiC0'^»OO5CD0C(N»-iiOG0
cDcoi;DcO'-'^Oi'rt<<:Di:DC0'-^cO
t^fNOiiOCDCOt^OsjOCO-^'^"^
iciS-t^OiCDOOOCNiOCOGO
rio"^uo'oi"TtrrC"(>rcD"r-rar»o'^io"
)OSOSrH00-^00CO^CD;3JCO
3^ ^^^ t>-i-H(;DOO<N
^o-rt*-<*ii-icocO'-''— tott-qjcoco
(:oo>ioco»-<ooc^c^ioioc<»oia3
i>rr-H"co'^c^'^Ttrixrco^T--r'>^'^orTjrcrtH'
• ■ ™
^c6>73 p!
^^ r> c ^ m ■ ^
40 STATISTICS OF INCOME.
FEDERAL ESTATE TAX RETURNS.
There are given below tables prepared from the estate-tax returns
filed during tlie period from September 9, 1916, the effective date of
the original estate-tax law, up to and including January 15, 1922,
the date as of which this statistical analysis was made.
It should be noted that the tables are based on returns actually
filed within this period as distinguished from the number of taxable
estates in which the decedents died during this period. This distinc-
tion arises from the fact that estate-tax returns are not due until
one year after death, and, while returns are frequently filed in ad-
vance, it results that relatively few returns for decedents dying in
the calendar year 1921 had been filed on January 15, 1922.
The estate tax is a tax imposed on the transfer of the net estate
of a decedent and is graduated according to the size of the net estate.
In the case of a resident decedent the net estate is the gross estate
less the deductions indicated in the table, which include in each case
a specific exemption of $50,000, so that in effect the gross estate of
a resident decedent must exceed the specific exemption of $50,000
plus all other deductions before any tax can result. Returns must
be filed for all resident estates where the gross estate exceeds $50,000.
The net estate in the case of a nonresident decedent is the gross
estate situated within the United States less the proportionate deduc-
tions specified by the statutes. The specific exemption of $50,000
does not apply to the estates of nonresident decedents, and returns
must be filed in all cases where there is property situated witliin the
United States.
The size of the net estate as given in the first column of the tables
corresponds to the successive taxable blocks as fixed by the revenue
acts.
STATISTICS OF INCOME.
41
o to
o" £
« a) (D l»i
»0 CO r^ b" 00 »0 CO M OS t-t Tt< t* h- -^ "^ 1-1 00 Ci
i-ti-HMCO-^iOCOb-OOOi-iCOCO(MOcDO
Oi-iiOi-4T-(r-aiC<i'-<ccr^c^tMOOTt*05
OiOT-HiooicD-^'Oc^ioeO'^asoo.-tco
(MCOT-IOO'^-^0(N05I^iOt^'^COOOO
ji-Ht^h-i-Hi-itoaioorO'^ccor.iocC'
rH<N'rti00cO^iO(NC^^i-icOCC'*
»-HC^co»oi>-coaicoioo
O0llM«D05<:DiOOC0O.-*r>>C0cp^0CC00
QOGOO'^COiOOOcDOOOcOCO-tt^OOCCTti
i>-csCT'OOioc^-^oor-T-coocM03Coo--t
iMcOOiC^CJi-HXt^^CiMOOOtMt^COt^T-H
^J^^»r^cc^^^Gc"oo~o"^^o'^^lo'G<^c^(^fc£^c^co
^t-Ht-<(MC<)'-ICOt-<CO.-(i-1 r-l r-lOi
r^Oirfcoco^i— n:D^oOcoccocDb-t^m
C^TPOOOT'OiO'rt<,-HiCiOCOCSl'^r-<OiCO
cooccocoaiX)-^coc^<Moasc^r-iior^
co"crc<r crc^(:£rc2"cn^co" cTi-T oTio" »c*(>rcf .-i
CO<Nb-COO'-*Ot-'CN':DOiOOiOr^O(M
or— C^i— 'COcDCJi— '1000-— (Oil— i^'^CO"^
35^(NOOi(M40CO-^CC>COOt>-Cv|Tj<CDiO
CO 00 IC t* lO CO "^ C<1 CO t-1 1-H -^
?Di.OOi<MC^T-(LO^COt^COcDh*r^O''
OlOOiOC^O-^iOOliOiOOOcDt^'— I-"
(CCOOCiO^tCOOOO'XiiCtCOOoO^HtOr
OOC^UICOCOO-— I'O'^iOQCO^iCncO'XJiOOli— c
■^cOOOOi-— lOQOi-HCOOiTt^OOOOi'^CO'— i(N
<C'O5'^0it^'*0lCOC0i-cC0OsOiC^^T-ib-'^
CO (N t^ CO 't* "^ O Oi "^ (;C C^ '-' 1-^ i-l T-( CN| ^
i-O ^ CD <N CS —I 1-1
St^ ^ o o
3 a 5 £^c3
a-i.
oo5^-(^ll-oco■-t^^-^^coco1-^^*^-c<IOl■^TJ<
r-OiOiOc^io-^i-ii^ococ^.-it^.-'i-ococj
coocioosoiojoiiococciOsiOT-Hcci'-t^oor-
GC<Mcoooir^<N^'-'!£><:DGOi^c^coi:^ooo
■*01!M<M>0(NO>t^O'-iOCO(NcDi-<'-<0:0
0'^iOO>COiO'^C<lCDCCir-4C^0005i-Hr^-^I>.
l--^0iO*Cr0C0'0 0005Ci0rJ^r^Oi-lO00i— I
} OO t^ Oi f-i r-- -^ »0 (M -^ T-l T-H 1-1 T-H i-l *o
■p-^iooicooor^QOt^cooi
oior-iccoot^coc^'-':^^
OOC^"^05000cOt~*OOi»— I
r-.-^Tf^COCD'ft— OC/DC^rH
iOb-'^GOOC/D»OiO»-H05
Ob-OOCQ COt-i CD
»C— iCO-^t^OO-^CDOii-i— ^lOOO
COQOr^i— <"rti-T}<COCOTr<"T}^t-.-rt^iOO
■^(M00CD00<N<N':O<£>OS^^I^»O
O-^OOQOCDr-COCDOliOiOWOlCO
i-i00t^(M"0<M'^t^OcD<:DOOr^
b-OSCO(MTt<(NCOCOOO<N01COI>.CO
T-H'co'o'i-r^b-ro'io't-^Tjrcsrco' t-T
'^ IM <N 1-1 Ol --1 1-1
COOOOGOOOOOOOOOOOO
OOOOOOOOQOOOOOOOOO
cooooooooooooooooo
ooooooooooooocoooo
LOOoo»oooo«oiocooo»JOio»-':iiO
i-iiO»OOCT'"^'-HOt^T-iTfiOf:D'X'T-t(NCOi— 1
cq":D^o'io':D"-^'^aror!irt^Cs"T-r T-T
CX)i— iOCOOlOi-Hi-l
(M O '^i-'i-l
2^
O(N0C«3i^"*(DC<10:iiMi-l<NOIr^C0i-lCOu0
O'— tOOcpcOT-HTj^ot^OC^OOiiOcOOOi
C^t^i0OJCDQ0C0l>-OQ0i0C00iOI>-CSG0!£i
i-T cT co" oT'-Tco't^or cTciTr^cM'' trTirTic'to'cp" t^
t^<Nt^i0c0O(>)*0(Nr--^0i0s-*'-<'MOC0
Tf<t^ioc^c^x>TfOO'^coi— ir^-oosGCioo
i^toiQco»OTt<0'^iO(:
^ »0 05 CO iM CO CO
COOOOOiGOfMOiOCOQOOC^fNCOiOt^C^
Tf CO T— I O CO 01 QO CO CO Tj< Tt< CO f-1 .-H c^
CCCOfMt^i-^OCOCOi-lr-l
lo'cToTc^fN'r-r
: ^-O O O S ^"r
5 IOCS Tt- t- f-^^^^
5 o q
:o o
r- oC' o^ 1— ' '^
O O O O o3
-i,^ o o^O__o_0 c^^-^ Eh
O C O O lO lO lO ^
^ J--J 40 1-1 (N 'tj* !> li .._. .
i-^i>-i-HT-«c^coTr*iocot--c
42
STATISTICS OF INCOME.
Federal estate tax returns — Returns of n,onresident decendents, distributed by size of net \ i
estate.
[Returns filed from Sept. 9, 1916, to Jan. 15, 1922.]
Size of net estate.
No net estate
Under $50,000
$50,000 to $150,000
$150,000 to $250,000
$250,000 to $450,000
$450,000 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 to $6,000,000. . .
$6,000,000 to $7,000,000. . .
$7,000,000 to $8,000,000. . .
$8,000,000 to $9,000,000. . .
$9,000,000 to $10,000,000. .
$10,000,000 and over
Total 1.
Re-
turns.
15
2,559
197
60
35
12
5
9
1
2,896
Gross
estate.
$297
18, 596, 146
18, 467, 508
12, 325, 362
12,284,161
7, 712, 386
4, 492, 489
11, 200, 833
1,975,276
4,602,418
5,514,445
10,425,570
107,596,891
Deduc-
tions.
1,420,958
819, 780
1,363,512
999, 779
532, 040
134, 288
448, 371
17, 155
11,999
5,748,532
Net estate.
$17, 175, 188
17, 647, 728
10,961,850
11,284,382
7,180,346
4, 35S, 201
10, 752, 462
1, 958, 121
4,602,418
5,502,446
10,425,570
2 101,848,712
Tax.
$240, 036
352,617
285, 521
403, 929
370, 260
244,698
761,256
196, 974
610, 435
586,867
1,325,335
5,377,928
Average
tax.
893. SO
1, 789. 93
4, 758. 68
11,^40.83
30, 855. 00
48,939.60
84, 584. 00
196,974.00
610, 435. 00
586, 867. 00
1,325,335. 00
1, 866. 69
Average
rate per i
cent.
1.4C
2.0(j
2.6(]
3.5
5.1
5.6
7. Of
10. Ot
13.2*
10.6)
5.2t 3
1 The above returns are included in the distribution shown in Table 1.
2 Net ta.xable estate.
On the pages immediately following will be found the basic table<!i
of income distribution in the United States and in each State and
Territory.
Respectfully,
D. H. Blair,
Commissioner of Internal Revenue.
Approved: September 21, 1922.
A. W. Mellon,
Secretary of the Treasury.
BASIC TABLES
5375°— 22 1 43
44
STATISTICS OF INCOME.
03
EH
M
n
^
rt
^
p
■^
N
?^
.,
It.
ZQ
?i,
1^
^
H
*c^
<{
e
H
■u
r/)
■w
{H
«
n
,^-
OS
O V
fe-s
M HO
ta
fe^
O °o"
Jgl
O "S
M ?~
H^
^.^
2^
or
.il
52!'^
rt15
p ^
H
H
P^
Hi
<{
125
O
10
rt
M
P^
EH
— C0OCD-* iMt---^ r^CO^H Cl^t^ h-CO Oi^ o^»ct^'^ c4o ^ t^OC*
8g;
O'Ot^cor^irooiC
lO »0 lO O lO Q OO ":> (M »0 CO Oi -^ CO -^ O CC 00 *-! Oi CO -^ 1— ' Oi t-* _ _ _.
oooooooi(>icooaicO'-ioc^io:ia>cnc?s^cQOicDcC'OOCftOt-05
coo^"^oa:iu^ocot-'CD»ooc^'-H03cooiO"^cNai<Nooc^r-*'-Hcoot^"^irjcN5o
oO"»t*c^lOTt^o^^c^Jco-«*^o:^^*MQoo^^lOOlW05oocDO';&Cl^*co<©Ci^^^r^'— 'Ocs
■^C^C0C^'^t^r>-^<)(NcDOO^I>'t^C0(Nc0 00^C0'^i-l"^00OC0C0t^CNcD':D':0
-^iT ,-H^co^o^<xrio'c^'^ocrio^r*^'^'^T-rirr»o'Qcro(rt^orTtr^ c^Tco^ ss"^
-a
o3 O
AhS
Oi03 0Si-HOOCOCOCDCO'*t^OCOT-HOOOt^Oi'-Hi-H(NC<IOOt*"<*<05THCOCO^i-lO'^C<l
iOOOOiCOcOiOOI>'COCOOOCNt~--CSC*^OOQCO'^COOC<^'^OiOiCiO'^C^T^C^O>cOC^
Ol aiO>0(3iOOaiiOG»0<-HO<--OC50t^C^ODOOiC^'-HQO-^0'^Oll~-CO'M»OOC<lCO
CO CSC-Jt^.-HiOC^COCOO'-H.— 1-^1— KtOcOt^CO'+r— OiOOcOOO^Dco CJOi'— tcc^
i-T 1-H -^"cox"r-r'«*rc^"co"co' o^!;o'-^"c<r<N"'^'^c^'"o"'(N"-^'"t^'~i-rT--r c^r i-Tcq" t^^
€^ (N t}< t— I tJH <M .— t C^ 00
cO':CcDoir^r^icaiai^ocO'-HC^i'rt4c<ioaiocc-HC<icoMcoc^3cocN-^c^ocococo
C^"^O»O000i'^O00C^a0^C0cD»OC0'— i';OCO':O'^Gi0cD'— <Ci»0»OiX)tO»0(>JCiO"^
c^r^ClOoocooic^(NcO'-HG3co'>*looI>■Loc^loaioO'-H(^^•^<Nl>cooooococ<^'-oo'^
^-'o^o^o^1-H'"o^co'^cocD^^"o"cf^co"uo'^*^o"co'''-H'o'^-H"a^--^^
OOCOC^O"^t^OOC^COiOOO':OCIi~4t^OC5i-HCDOiOU^i-HC^aiCOCOOOi001'--'Ot--CO
t*C<IO0:it^'Oi-H00'-HG0O0l050i^i-Hr»OCS|-^'^-^C0i0'^Q0C00iC0'*C0»0C<l<-l
€^ iM CO tH i-I(Mt-h 1-1 C5 Oi
lOC<^coGC(^^<^^cOTH,-HcDO■^'0«lO(^lo:lOooc^alcDOl-l^-lC'<*^</^ocooocpo<^^o
•^oococ^c^o<:ocoofNC^O'-HOc<)Tt^coo3'-HoiLooaiu:icocDooGcr-cio»o»o.— 1
(^^(Nr^aic<D(^^oc>^c^c^uoo»ouo^--l— l'-^'lD■^c<I^ooocoos"-H^*TJ^ocD"-^o>co'*T^
i-^co'^'^'co"cs"i>-*^'-H"ijrj"G<fto'^i-H'^'^t^^cr--r'fl^^
C0C0^00OOOr^Ot~^O^'^050i^.-HiO'^'^C0OC0'-^t--CD»0<N»0 03O(N(N-^
»ortHc/50iococ^iocO'Oaic^oii--<ocot~*t^ooi-Hi-Ha5t-^r-'r^ioo30c^"^cot^'— '"O
•<?i 1— (CO'-'cO<NT-l^-Tt^O■r^T-^•^oOcDOs^-0>'^oococO(^^<NOO<MO C^iO oo»o
OOcOOlOcOiMOOCOO^'^C^i-iOtCOOS'-l'^t-CO'M'-HCOO
«Di:ooco(Mr^CNH--coooo<NO':0'— ir--OiC^i-HcocococO"^ ocr^
CO-— io5iOT*ioo(Masco'^oco^ai»oi>-Tricor^ooccoi>-c^'-H
OCOOt^OiOOOIiOOO
" '^ c^ iM t^or^ ot^
O^0 00Ort^O00C0
OCOCOtMiOO'-HOliO'-HC^C^OOOI^OOt^Oit^-^— ^'^lOt^COO'^C^C
; iC lO »0 t^
. . _. .. .-,-- ,^ »o t^ coO"^ <>) coo » - - --
lOi— (aiGOCDIvail>--^OOt-Ht^Tj<QOUOO^CC"^CO--HOcD^Tt'iO<NrHCO'*CO'-t
C<» '^ CO r-i CO CO CO ''J* 00 1^ CO lO CO — t O 00 l>- CO .— I CO '-' <N .-H TjH t^CO
Co" rH^ t^" r-T T-ru:r--r i-T CT '^"'
.Tt^^-,-<C^^»Tt^OC000C000»C'£>^0l0'^iO^C005C0C0C^^■^-rt^0i(Nl^31— luOiOOS
^■»J^<^^COfOOOlO'X>Oa5C^«0 0<^1^00•-HCOOOOO'-HTJ^cD<^^»OOOrJ^.-^CTl^-CO
HoocoCii-Hot-^'^y:;'— ii^-(M^-io>OT-H'^cDooto>0'^oooocsi>-cDt^'— irHoco
H^o"oc'^cN^o^c^rc^"o^':D'TH^'*"'-H^^t-^*'-^'^co~csr co" (^■5
soo'^^X^SP^t^oio'-Hr^oco-^coC'iapc^^M^r^
M>.CO»-0<:DOi»OCDiO'M^Ht-HC^CO.— iOr^'-H-5<'^OiCOcDcO'-HOit
-rt< O r-* "J^ 00
C0t>'"*0i'-HO0i(MO*^C0iOiO00iOC0'— ir^t^C^CTiOiOT-HlitiCO IOt-h
CO^OOi-Hi-lr-SlMT-H
lOCO— it-t
'~^coc5
^2 S
lO coco
^ CM ■-t'^
»0 Q 00 CD CO r^ cs -— ' c _ , . _
co-^T-nr^Oit^Ttlcor^oOcD^
Q OOCO
SCOCDOOCOCOiOiOO^-^O
GOC0ait>"^COiO<M00CT)CO00
iOCO'OOOCO-^'COt^iOOOOCOO
)io»ooocoio-^^.— iTj^-fj-r^ioooooi^ocDr-ooco-*':
<iOi— (-^cD(r5coooooocMt^"^ioOi:--'-HQioioio*ooc
>^^ot^ot^'^ooa5co^ooi-i(MTf<(Moio-HC^a5^i
CDiO-^iOi— (■^CD(Oc000O00CMt^'^»0Ot--'-HQ'J^i0i0*0O06OC0t~^r-»Tt<t--OO
O05G00:>0i-:fC0'<
OCOt~^h-Tt<t--Oi-.
^^(NCCrtlCOOO-^
OSCO-t^'-O-^t^OOCOOOOr-c
q3i-c^i>r-co'^co'-it*-^,
C^ CDtH<N tH rH
05»0(N^C0'^00iOC0C0C0'*O-*^-Oc0»^0i000
COCOOS-^ CM OO"-" " — ""
05 CO CO T-H I-H T-l
O0>00O0i<>IOC000aJCDC00iC0-^O0sC0OOC0CDt^'-Hi0'-HC005--HCM^tC'l>-0S
OOCMiOu^aiasC^CO»COi(NCMt'-COcOCMOO':DOI>-»>-CiCOCO"^CMr-H-^,— Ii-hOcO
C5 ' ' 'lO *i-H t^CMC4.-H.-H^ 'cMiOCOt-h 'cm *t-h ■ *T}H 'o
tO'CcOOrJ^'ft^CMi— (-^-^OOOjCM-
CO r^ OC' »-i Ci C/Li O CM t "^^ ^'
ajr^-^b-'0'-ii>c0'
•■C0005C5I~>.-^CM'-HiO-^COCMCMCO'-'<-H^-05iOO.-i<£i
5 'rti 0:1 1^ O CO t^
- — CO C^l C^l Oi CO
■^JOOOcOr^t-^COOOtOOCMi-HCO-— lOcoOiC^i'OiOcOOSCM-^OQOCMt^wcocOCOOS
OO:0c0Or-C0C000O'— *t^OiiOcOO'-Ht^0^050t-*'-HiOCO-^cOcOCO»OCMCMOS
c0"^CMC5OOir^C0C0rHC0iOC00iOiOTt^00T-*-^.— l^COCMCSii— ICOCOCO-I^GOOSCOI^
lOrHCO-— iCM-^»0»00-^CMiO
;rH rHCOCM'^ CMrHCM
, -OfOO-^cO-rfoOOOiiOOj-^OOCMCr^CO
jiOCOCOCMCM'-H'^COOO'^ lOr-HCO 1— iC>
82
CO'<*^-^CMI^CMcOcOcOOOr-i05iOr-'-<cor— 00c0c0'^C0OCM05C0C0»0"*O000iC0i0
t^i-HCOiO-^OOCMOiiOOi— iCO'^cO'^OcoOOcOOiOCMrHCOCMcDCO'— itOO»-H-^cO
1-1 l^CMCMT-<r-i CMiO-^CM CM r~i
-^aiCMC0C000i0t^OOu0^i0I^t^00i000OI>»OO'0 00CM0it~*0>.--iC005c0-^CM
c^iio*— '-'t^o^'ajcocO'— 'CM'-i»oco<xiOi»otO"<+'^or^r^^CMCT>iocMcriixooioco'^
CiXjOOi— 'Cii— ti— lOit^CMC01~*t— "^lOCOCMCMCOt^Ot^O'— tO-— 'lOl^COOSOSCOcOCO
O CMCOOr^^rHCO-^r-rHCM-^OOOOC"^ ^---.-^.-.-^■. U-* ^
CO T-H iO f-*'-!
5Cfit^CO'^-t<QO»-OCMcD'<tiOi^COai^-t<'^
rH ■^ CO r-i rH i?^ O
Oj o
^•^5
i=i5 a
; !3j o o
c3 2 :d I to 2
I-T* r/j Q Q i; M .^
ft. ._
, ^ S , J- (-. ;5 O ft-rl 2 ^ J c3 (- oi
M 2
S3
2, § ^5^3^ g 03 Qj 5 a c9 os.a.s^^ oos s » « oj ■
STATISTICS OF INCOME.
45
C *0 ^ ^T
1— iGO'-^'— iO5COiOt;;^Ci»^C5™"^0C-
50'— «'— •OOcDt^QCO'^OOC^OOOC
■^ OCOC^OOOiCOOl.— ic
3C4c
^cc'co'o "oo 'i-i 'cc 'C<1 i> lO T-4 "<N t* Oi CO CO 1—1 "
DTj^ioC^'^OiOfN'— I
iC OSt^OlCOCTKD CO COt^CO-^ GO 00 f
, _, _ _ ^ oc4
0050003C7iiOCO(N^OiOGO<N<£)t^
r*(M'ttitroooaiQC"^ir;i>-ooo--^i>-'
tCo' O (N t- 'O O "Tt*
lO t>- -^ O O CD CO F
. .._(NOOOcCrfOGOt
IMCO'*IMO-^C^OC5CO<:
»-H O IM ;^ 00 ■rH CO O rHCOC^COO
It^t^CDCOi— I-— iC^fOi— 0(M' .,-
5r*(Mcc>cDTt<Oioo:oco^oco^cO'-<05
-0(M^'M(NO<a='
If ^t-M^CO^^^^-ir-,^
■^r-HXt^ooiOGor-T-i'
) 00 CI lOO 05
1— it^iOOOtNCC'MQOOOOOr^'^iOOiCOCO'-'
'-"j*co"^oajc<icor-oc
t-TOXt— (Oi<:D^(MX^y3t~*COt
lOC^t^Cl— 'OiOcOCOfMOOlt^iOOOCO'^
O — C<1 XJCOIVrOOL'TCOCQ^CO-^COOSfM
COC00050slr^'^!>00 00"^OOiMr^MiO
C0-^"*CSlc0OOt>»O'*(OcDC0O'— '0<N
f-iO<NCO'*T-H <Nr^ T-H'C^CO'^iO
OOC-^COOOC^OfNCi"rtH-n'OroOOO'?<J-^
C>T-«OiOt^'-H00cC'— 'CiiOOOOi— ICOCOO
cia><N<Nt-'^Tfco(Mot-ro'^oai-*
AO'^lr^OKNC^CNoC-t'^tOCn-OO'^tNOr-
10t}<— 4.-<O<005i0C005iCir3-^OC0t^C0
CCt^OiM'-iCsaiCOO'^iOOOrOC^OiCOfM
»-0C^C^C^OO»CC0cD»000QCt-hc0051j
i2o*-!t--.Ttiooooo30i>-cooo»o<:
03ior*io»or^c^cco5'Tt^'^'^0"^oot
cjt^or^cooo^iMC^oios-^'^CftOir^o
^t^^C^O^CliOQC'<M05t-iM»OiCO-H
10|->.TJ*<N<NCDCOU:)OC
■»d<OSiO-^QOO<CO<NC
OJOSC^OOCOt^'^"^OOCOCQ'-i'OC<IOOC<)
O^Ot-S 'o * ' * 'cO ' ' T-H r-i T-4 r-i
■Tt*C0"^05Ot>O»0'M0i(N0SC0OO0i
=rsc^
' 00 lO
.,OOiooc<iaiiOi:oOcoooo<MCiO-
'^Ot^CSOOiCDOi-HT-iCOCOCSOO'^ '
ooxo<MoOi;>:i«r>oooxco^Oiaj';
-. _ ... _ — ocor>-c<)c
coxoiiot^O'^t^ccar^ocor-c^Jco^
'-H CO f- -^ ^ CO CN i-r; (^r r -" - —
^c<loa3co(^»0!^^alco»or^|;oco
1 -— t ODOC^ — ■ " ~" " "'
ooc^iO'-'-toDOO — cixior-i>.ooc
COt^-COCOOCOCDGCiOOOCOcOOO-^COt*^
C0i-lr-40:CvJt>-'^-rtlOO'^C^<NOC0OC0
CiOOi-OOcDOO'^O'^t^O'OOt-^COC^I"^
C^-^OOOt^iOCOCOtCC^COt-fCi-^OiiOC^
c3 ^'
i-i|>g| ^
, O CI t>v
III Pill iili-||i.g^
46
STATISTICS OF INCOME.
03
02 §
Wig
05 S
Hi S
pq 8
o g
w s
■i
^^
si
OQ
P4
ct
o -i-j X a>
C3 2
IS ^ >
111
C4 fl,
go
O-^C0Oc00S»-<C000i-l'<*<i0-^OC^CT>C^iOO'-tcDi-<G0t>-W*O
OrHOS
,. . , , _ ^iOtJ*
00 00 C^ 1— I "'^t^ »0 tC CC C^ CO CO CO lO Ol t^ C^ CO ■^ -rP CC t~ 0:1 05 t _
oocqoO'^-:t^co(^^t^^(^^(^^cO'^c^^oo>^^<^»cOlC-^t~-•--lOil01— iiotj*
i-Ti-H C^ CO CO 0> C<l"cO O iC Ci !>• 00 c
<T-ic<i(Ncooa^(roi>''^
Oi'*rOC5iO(M'rJ^cOOicCC^OiOOiOOOCOC^C^C:i-^C^'rt<OiOOO<NC5
t^»oc/:c-5-;t^c-5(:?ii-Hcooo-^r-coooioco»-<oi;-CMOcr)i--o^tMco
OiO»OOCMcCcOcOaiCO'^'*l^-cOOCiTj*cO':Oi-icSOt--asi^O-^
., _ ... ^ ^^
00 1-1
so ccr
O rH tC Oi 00 C
)i-iOO
lO-^cococ^cSjob^coc^coT-*
>^r^^cOCO(NOt-
Daii-iococ<(coT-(r^i-Hco(>^iOrHMoooaiTHOO'^oc^ooeo
:cci-Hcoair-c^cocoocoi:— ooO'-'coooot-csotooirooico
■IOOt— l-^iOCCCCiOI^-'-l'— tCOOOiQiOrfCOi— ItOOlt-i— lOCQfH
:> CO' rjr>!ircsrorcc"Tjro CC c4"o r-(i— 'iCOiClt— OCOI'-O io"o OS
loor^oor-i— lo-rj^r-i— tt-1— i.-H-^t^Q':i<;j:5 0occccccoi--t^o
>00(Mt^QOT-Hr-lcilcOCOOCOC5COOO»0(NcC»OcO— lOlCMOOr*
(NC<JCSJCOCOCOW<N!NC-4 1-COO»<N<N^
i^r-CNoccioaiT*«-rt<
001
■(iQi-tcOcOiOO'rtfcO
■C0<£>C0I.^CCi0500l^O»OI>-Ot--t--t-CC
ci'-i'*r-t^iC'<ft-^r-i-ir-iCoo^c<i
c^icooor-'-^osr^oo" ■" ""
COOiOcCCCCOoOO
COC^r
COC^T
»OI>-OCOI>-OcOOSX)t-TH
■- -^■^i-HlOC^^tlOO'^rH
COOOOCiOi-^OO-HCO
,- ^iO . ---
, - , .CSOOC<»i— ir^-*''rJ^,-HlOC^^00'rJ<rH
0'^'<**COOOC<»(MCO" ■■-- ■ "
COCCt~^CiCOGOOSeO(NcCiOcOOOOOO<— icOOOcOOOt^i— ILOiOt^-^h*
io^^cot--T-it--ooor-i^03'-Hcor^coco(MOir:)OOcDi-(oooooi
T^OsOt^'— lu^OOT-l-^OiCSaiCOCOC50000sOCCOOOOCOC^'<:}iCS(N
ifiCC^CC'IMOi— II-IC005
- - - (N CO t^
t^oo
^"co'"co"(>rori-rc^''(N"(M"
, .. _»,_.. r^iOlr^OCTs-^CNr-iocOTj*
^otNcot^ocooo-^or^iooorao'Maioot^osco
-cOOC<I 1-i I
■ -" 00 -^ O I -. .
t--o5<Noo^-oo»oociy:jcccO'^co
TcsT'^" co"'>r .-T — r -^"
FHC000Oi-ii0O0C'Gic0»J:^c0i0C00i'^C>Or-<-rt. t^roi:^OaiC:a:(N-rt<cO»iOi— lOOcO
OOOOi'*OOCOOOOCCOC:cOCril^COiOLOr--OCScOC<ICi<N:O^C^a)l^C'-JC5iO'rt<Oi
COiCoO-^05i-lOiCC't^a30iC-^!iOCOOorir-tOCOC^Oii>-OOCO'^C<ll-^i— ir-HCOOiOS
oiooi>.iMt^ai"^iC(M'^:^'^'-HTficosa:>iOiC'^oC'cooocO';Ci-Hoooaiooc^ooi
C0T-<i0O'-HC0u^C0'^C0c0O^C0C0»CC0Cl'^CCt^00c0'^Dtirl^00i>DtOrH(Nci0iO03
COCOt^OOCSOO'--«OiCOcOi-HCOO(NcO-^CSC5CTiaiI:^OOOOt^05i-t»OCO'— lOOOCSrHO
QfT l0^o(^oc^c^l^o^c^u^>Jr^' to'^r-To^i-Ti^rTjr ^ i^^oTco"
coi-(iocoioiocoi>.oooor^r--cocooioiO'^ocDcooiO'-"Ost^O'^'^w:i'^c^c^Csi
,-H ,-( (N .-H tH
■^OOi— lI-^C^i-H-rtH<NOcOcOCOC^»-iOOiOT-HOO(M-<fl>.COOOCiCOOO'*OOW^
SCO'^'^
4COCS|'<:p .. ... _ _.__
• 1— KMOiOCit^COOOOO'iOt^iOOOcO'^t^Tt^OCO
,--,^.- ^, ^, .«,^,^^. "-"■^-*'^"^^iOt-iiO00CCC<(-^»O0000(Mi-IOS
ooiooscO'^T-Hcor^c
ioos':o.-iO'<tCcooa;ccco
O 00 CO C^ uO
[^ t^ c^ ir:. <
cOC^-^Od^iC^OO^C^'^O
•^Oi-Ht^Ol05aiO'^'X}f^C-'3 0cOiOiO"^cOTt^Oi"5I>-
C-lCit-OSr— QC'OsiOcOO'-H'— ''— icOOO>OCN|cO»-<t--COO
yrt'-osi^co-^coo'-icoi— i'X>'rr».ocoi>t^05ioc^WT-i
Cii-HOOOii— iCiQOt^t^i—icOiOtOr^OiiOOOiOCOC^THCO
OOCOCS t-lrH
t-.iO-^C0CO<N0CTt<C^WT-l
1-H r^o 000 '^ t
CD 10 CS 'tji CN Oi C
r>(Nr^i-Ht--oo5icoi-^co(Nai<Nxaioi>'CiioO'-<(>»t^io
_ .-. . _ Ot' O cocoes TPCO t^ coco lO-^ r-t CS COI^ COOIO 00 Tji 10 lOOS
cqco^-cot--cs|1-tr-lcclOoo■^lOcocooc<lO(NcoOiCslosco^Ol^'<*^^--lO(^^^-lc<^cooo
cDOC0Cl00r-'-<O^i-HC0<N00On0Wi-0CC'^CNt--<N-^C0c0-^0CC<I,-lOt^iOC^C
Oit^Ci'^O^oOoO-^OcCOcCCiOCiC^CC'C^iOf— tOOiOOCOOiMrHOi— iCOOcO^Oc
CSt'-T-HCOiO-^iOOlu^CO'— l"<:t^OO-:*^'--iiCO'--<COCSQOt-^r-l-tt'iOOQOcO»OC>COOOC<IC
s^:
w0r-«O'-<0SC0t^-4^O'^O<Nl--Cli0aii0C000i— t'r*it^-<:t^C^iOOOOiOOOt-H
JC^-rtHiQC^OWiOCOOOi— iCC'rt*,-H0iC0C^0i'^C0O0i-^r-<05C0OC0'^i0C0
)--HOi OiOr-uO'^COCOC^C^JtNi-H-iOCO^COCN.-tt-Hi-l CNrH
1-1 (N C^ ^ (N ,-(
loiocir^-^ioco-— <t^"^THi— (os'^oooosOrHCfti— iooc5»ocooicor-FHc>r-«o050
a5i0u^i0c0Cii-('E}'Tr'^i-tf-iCNXtir^00C/:'C0C0C^r--Oc000OcDtOl"-O05Oc0«0t>»
OiOiCOcOw:>C5"*'-<'-H-^iO(N>-t05COCOOt^iOt-^-f*HOO<Nt^005COOii-tiOCOf-H.-l
r-H 05 O 00 r- CO --I »-t t^ <N ''^ T-l O CI '^ 03 CO CO ''t CO -rfi iTi 00 "^ CO 1— I <— I <N
cOOCCCOcOiOt-HCOI>-i-it-^tO"^C^»<Mr-li— lT-l-^(NrHi-l
t-^CSO'^ 00 -^Ti-ii-l
; o C' o c
oca"
o o
OC ©Q 00
gc c; 0000
°- — > C^"c<5'-*'io'o"
C -< W—l -H ,-1 C-)
-;■ c^- <y:> ^/& c^ «/& «*
'■■■ o o o o o o
8QOO
000
■0000 o"o'"o''o'
<N CO -n* 'O O I^ OC'
Vj (fit r/.' t^ f/> tf^ v.> v.-
00000000
5_o_o^o_o5
O — lOS
■^'oo
; c: c c c; c; c <
0000000
ggoggog
•^-C -. <M CC T!- . . ,
■. 0-. -< — I -H — ■ -H — I «
o-§S
0000
8000
000
gsgg-
« CS CO "^
STATISTICS OF IN^COME.
47
SCO
g-g'ao,-.
So'SSLco j:
; t;i3 —H t^ c^ -^ lO ,
t-^ ^^ "^ «^ e© aa TS
6^se o o o o o 9
o o^^ '~^~^_
f 00*QOO
;oo<
;sooi
5,8,0,0. ^
)000
■ loo
go5_ss.4ik
48
STATISTICS OF IKCOME.
TABLE 3.— PERSONAL RETURNS— SIMPLE AND CUMULATIVE DIS
TRIBUTION BY INCOME CLASSES.
[Income returned for the calendar year ended Dec. 31, 1920.]
Income class.
$1,000 to $2,000
$2,000 tO'$3,000
$3,000 to $4,000
$4,000 to $5,000
$5,000 to $6,000
86,000 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
$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
$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
Returns.
Simple distribution.
Number in
each class.
Total.
671,950
569,316
894, 559
442, 557
177, 147
112,444
74,511
51,211
40,129
29,984
24, 370
19,388
16,089
13, 739
44, 531
23,729
14,471
15, 808
8,269
4,785
3,006
1,969
1,356
977
2,191
690
307
166
169
70
98
25
19
3
4
3
7,259,944
Per cent
of total.
36.80
35.39
12.32
6.10
2.44
1.55
1.03
.71
.55
.41
.34
.27
.22
.19
.61
.33
.20
.22
.11
.06
.04
.03
.02
.01
.03
.0081
.0042
.0023
.0023
.0010
.0013
.00035
.00027
. 00004
. 00005
.00004
.00005
Cumulative distribu-
tion.
Over the
class below .
7,2.59,944
4,587,994
2,018,678
1,124,119
681,562
504,415
391,971
317,460
266, 249
226, 120
196, 136
171,766
152,378
136,289
122, 550
78,019
54,290
39, 819
24,011
15,742
10,957
7,951
5,982
4,626
3,649
1,458
868
561
395
226
156
58
33
14
11
7
100.00
Under the
class above.
2,671,950
5,241,266
6, 135, 825
6,578,382
6,755,529
6,867,973
6,942,484
6,993,695
7, 033, 824
7,063,808
7,088,178
7,107,566
7,123,655
7,137,394
7,181,925
7,205,654
7,220,125
7,235,933
7, 244, 202
7,248,987
7,251,993
7,253,962
7,255,318
7,256,295
7, 258, 486
7, 259, 076
7,259,383
7,259,549
7,259,718
7,259,788
7, 259, 886
7,259,911
7,259,930
7, 259, 933
7, 259, 937
7,259,940
7,259,944
Cumulative percent-
ages.
Over the
class below,
100.00
63.20
27.81
15.49
9.39
6.95
5.40
4.37
3.66
3.11
2.70
2.36
2.09
1.87
1.68
1.07
.74
.54
.32
.21
.15
.11
.08
.06
.05
.02
. 0119
.0077
.0054
. 0031
.0021
.0008
. 00045
.00018
.00014
.00009
.00005
Under the
class above.
36.80
72.19
84.51
90.61
93.05
94.60
95. 63
96.34
96.89
97. 30
97.64
97.91
98.13
98.32
98.93
99.26
99.46
99.68
99.79
99.85
99.89
99.92
99.94
99.95
99. 98
99. 9881
99. 9923
99. 9946
99. 9969
99. 9979
99. 9992
99.99955
99. 99982
99.99986
99. 99991
99. 99995
100.00
STATISTICS OF IISTCOME.
49
TABLE 3.
PERSONAL RETURNS SIMPLE AND CUMULATIVE DIS-
TRIBUTION BY INCOME CLASSES— Continued.
Income class.
Net income.
Simple distribution.
Amount in
each class.
Per cent
of total.
Cumulative distribution.
Over the
class below.
Under the
class above.
Cinnulative per-
centages.
Over
the class
below.
Under
the class
above.
$1,000 to $2,000
$2,000 to $3,000
$3,000 to $4,000
$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 815,000
$15,000 to $20,000
$20,000 to $25,000
$2.5,000 to $30,000
$30,000 to ^0,000
$40,000 to $50,000
$50,000 to 360,000
$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
$750,000 to $1,000,000
$1,000,000 to $1,500,000. . .
$1,500,000 to $2,000,000.. .
$2,000 000 to 83,000,000. . .
$3,000,000 to $4,000,000. . .
$4,000,000 to $5,000,000. . .
$5,000,000 and over
050,066,618
184, 543, 368
067,086,014
972,521,225
969,504,603
726,361,550
557, 103, 872
434,462,407
380, 898, 531
314,400,337
280,196,629
242,527,549
217,085,265
199,128,079
765,354,264
529,212,663
395,807.952
543, 792; 249
368,184,912
261,433,828
194,506,539
147,024,770
114,818,467
92,602,729
265,511,505
100,966,280
68,307,141
45,865,252
58,252,657
31,060,895
58,890,818
21,072,076
21,988,642
5,087,594
10,863,868
9,218,058
17.06
26.06
12.92
8.31
4.08
3.06
2. .35
1.83
1.60
1..32
1.18
1.02
.91
.84
3.22
2. 23
1.67
2.29
1.55
1.10
.82
.63
.48
..39
1.12
.43
.29
.19
.25
.13
.25
.09
.09
.02
.05
.04
$23,735,
19,685,
13, .501,
10,43:3,
8,461,
7,491,
6,765,
6,208,
5,773,
5,393,
5,078,
4, 798,
4,555,
4,338,
4, 139,
3,374,
2,845,
2,449,
1,905,
1,.537,
1,275,
1,081,
934,
819,
727,
461,
360,
292,
246,
188,
157,
98,
77,
55,
50,
39,
,183
,565
,197
,183
,9.58
,3.55
,805
933
,526
,995
,658
,029
,480
,215
,136
,872
,209
, 257
,008
,096
,268
,729
,959
,492
,763
,258
,978
,837
,585
,928
,033
,215
,139
,497
,903
,035
$4,0.50
10,234
13,301
1.5,274
16,243
16,970
17,527
17,961
18,342
18,6.56
18,937
19, 179
19,396
19, .595
20,361
20, 890
21,286
21,830
22, 198
22,459
22,654
22,801
22,916
23,008
23,274
23, 375
23,443
23,489
23,547
23,578
23,637
23,658
23,680
23,685
23,696
23,705
,066,618
,609,986
,696,000
, 217, 225
,721,828
,083,378
,187,250
,649,657
, 548, 188
,948, .525
, 145, 154
,672,703
,757,968
,886,047
,240,311
,452,974
,260,926
, 053, 175
,238,087
,671,915
,178,454
,203,224
,021,691
., 624, 420
,135,925
,102,205
,409,346
,274,598
,527,255
, 588, 150
,478,968
,551,044
,539,686
,627,280
,491,148
,709,206
100.00
82.94
56.88
43.96
35.65
31.57
28.51
26.16
24.33
22.73
21.41
20.23
19.21
18.30
17.46
14.24
12.01
10.34
8.05
6.50
5.40
4.58
3.95
3.47
3.08
1.96
1.53
1.24
1.05
.80
.67
.42
.33
.24
.22
.17
Total.
29,919,977
2.3,735,629,183
29,919,977
23,735,629,183
,13
17.06
43.12
56.04
64.35
68.43
71.49
73.84
75.67
77.27
78.59
79.77
80.79
81.70
82.54
85.76
87.99
'89.66
91.95
93.50
94.60
95.42
96.05
96.53
96.92
98.04
98.47
98.76
98.95
99.20
99.33
99.58
99.67
99.76
99.78
99.83
99.87
'ioo.'oo
100. 00
50
STATISTICS
OF iisrcoME.
TABLE 3.— PERSONAL RETURNS— SIMPLE AND CUMULATIVE!
DISTRIBUTION BY INCOME CLASSES— Continued.
Tax (income tax and surtax). /
i.
Income class.
Simple distribution.
Cumulative distribution.
Cumulative per- [
centages. j .
Amount tn
Per cent
Over the
Under the
Over
the class
below.
Under/ '
the clar 's
above.
each class.
of total.
class below.
class above.
$1,000 to $2,000
$36, 859, 732
3.43
$1,075,053,686
$36, 859, 732
100.00
3.43
$2,000 to $3,000
45,507,821
4.23
1,038,193,954
82,367,553
96.57
7 fifi
$3,000 to $1,000
45,166,537
4.20
992,686,133
127, 534, 090
92.34
11.86
$1,000 to $5,000
38, 329, 579
3.57
947, 519, 596
165, 863, 669
188,587,223
88.14
15.43
$5,000 to $6 ,000
22, 723, 554
2.11
909, 190, 017
84.57
17.54
$6,000 to $7 ,000
20,557,-583
1.91
886,466,463
209,144,806
82.46
19.45
$7,000 to $8,000
19,504,029
1.81
865, 908, 880
228, 648, 835
80.55
21.26
$8,000 to $9,000
17,621,245
1.64
846, 404, 851
246, 270, 080
78.74
22.90
$9,000 to $10,000
17, 479, 622
15,746,694
1.63
828, 783, 606
263,749,702
279,496,396
77.10
24.53
$10,000 to $11,(X>0
1.46
811,303,984
75.47
25.99
$11,000 to $12,000
15,206,613
1.42
795,557,290
294,703,009
74.01
27.41
$12,000 to $13,000
14,015,969
1.30
780,350,677
308,718,978
72.59
28.71
$13,000 to $14,000
13,256,386
1.23
766,334,708
321,975,364
71.29
29.94
$14,000 to $15,000
12, 824, 442
1.19
753,078,322
334,799,806
70.06
31.13
$15,000 to $20,000
.55,508,479
5.16
740,253,880
390,308,285
68.87
36.29
$20,000 to $25,000
45,700,738
4.26
684,745,401
436.009,023
63.71
40. 55
$2.5,000 to $30, 000
39,204,685
3.65
639,044,663
475,213,708
59.45
44.20
$30,000 to $40 ,000
03,194,658
5.88
599,839,978
538,408,366
55.80
50.08
$40,000 to $50,000
51,865,933
4.82
536,645,320
590,274,299
49.92
54. 90
$50,000 to $60,000
43,191,412
4.03
484,779,387
633,465,711
45.10
58.93
$60,000 to $70,000
36,867,302
3.43
441,587,975
670,333,013
41.07
62.36
$70,000 to $80,000
31,610,679
2.94
404,720,673
701,943,692
37.64
65.30
$80,000 to $90, 000
27,450,124
2.55
373,109,994
729,-393,816
34.70
67.85
$90,000 to $100,000
24,598,202
2.29
345,659,870
753,992,018
32.15
70.14
$100,000 to $150,000
86,587,694
8.05
321,061,668
840, .579, 712
29.86
78.19
$150,000 to $200,000
40,060,770
3.73
234,473,974
880,040,482
21.81
81.92
$200,000 to $250,000
30,379,905
2.83
194,413,204
911,020,387
18.08
84.75
$250,000 to $300,000
22, 163, 748
2.06
164,033,299
933, 184, 135
15.25
86.81
$300,000 to $400,000
30,023,022
2.79
141,869,551
963,207,157
13.19
89.60
$400,000 to $500,000
17,020,439
1.58
111,846,529
980,227,596
10.40
91.18
$500,000 to $750,000
32,765,012
3.05
94,826,090
1,012,992,608
8.82
94.23
$750,000 to $1,000,000
12,875,993
1.20
62,061,078
1,025,868,601
6.77
95.43
$1,000,000 to $1,500,000...
13,753,350
1.28
49,185,085
1,039,621,951
4.57
96.71
$1,500,000 to $2,000,000. . .
3,055,576
.28
35,431,735
1,042,677,527
3.29
96.99
$2,000,000 to $3,000,000. . .
7, 152, 426
.67
32,376,159
1,049,829,953
3.01
97.66
$3,000,000 to $4,000,000. . .
6,037,349
.56
25,223,733
1,055,867,302
2.34
98.22
$4,000,000 to $5,000,000. . .
$5,000,000 and over
19,186,384
1.78
19, 186,. 384
1,075,053,686
1.78
100.00
Total
1,075,053,686
100.00
1
1
52
STATISTICS OF IISTCOME,
TABUS 4.— PERSONAL RETURNS— SEX AND FAMILY RELATION
[Income returned for the calendar year ended Dec. 31, 1920.]
States and Territories.
Joint return of hus-
bands and wives,
with or without de-
pendent children, in-
cluding husbands
whose wives, though
living with them,
filed separate re-
, turns.
Numberi
of Net income,
returns.
Men — Heads of fami-
lies.
Number
of
returns.
Net income.
"Women — heads of
families.
Number
of
returns.
Net income.
Alabama
Alaska
Arizona
Arkansas ,
CaUfomia
Colorado ,
Coimecticut
Delaware ,
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma ,
Oregon ,
Pennsylvania
Rhode Island ,
South Carolina ,
South Dakota ,
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Total
30,
3
13
24
199:
42,
68
9
28
24
44
?:
14;
308!
106,
102:
65
42,
31
24
69,
210;
148:
81
15
90;
22:
59:
4
16
150,
7:
498
27:
13
238
50,
30
347
21
20
21
36
115
16
9,
48:
58:
51
84
11
e:
40
86:
828
147:
263
35
112:
97
159:
33
42,
1,254
376:
437
223
160
104:
92:
285
871
666
298:
56:
366
63:
218:
13
59:
621
22:
2,432
111
44
914
204
115
1,407:
100
77.
73
146
340
54
36
177:
176:
186:
296:
35
3,573
607
,109
,163
3, 775, 261
14,988,746,394
89,720
1,182
2,957
5, 948:
73,988:
13,095
30,846
3,183
10, 222
8, 47S:
13,874
1,828
3,231
84,284
29,667,
33,853
14,411
16, 370:
15,372:
8, 289
25,861
66,153
53,816
23, 455
6,273
36, 865
7,562:
13,957:
1,211
5
60,480
2,098
270,313
8,866
3,73:
92,313
15,513
11,052
143, 241
11,021
5, 653
4,847
14,634
33, 940
3,927:
3,633
15,975
17,250
17,281
24, 847:
2, 769:
,311
,779
,184
,550
,938
,969
,709
,968
,914
,436
,095
,345
,413
,098
,054
,3C8
,578
,118
,376
,827
,513
,905
,078
,271
,971
,617
,503
,193
,212
,743
,812
,059
,025
,907
,893
,618
,860
,683
,241
,846
,398
,021
,384
,809
,750
,831
,477
,120
,382
,783
,779
618
$1,556,795
324
496
8,205
1,374
2,800
267
2,601
1,029
1,784
195
224
6,979
1,773
5,065
1,870
1,637
1,490
927
3,341
10, 734
3,568
1,241
630
3,877
495
1,.503
93
780
5,794
128
29,787
558
212
6,519
1,306
866
8, 552
1,570
247
371
1,376
3,820
277
315
1,318
1, .504
404
1,241
96
760
1,376
30,593
3, 534
8,709
769
6,378
2,775
3,917
947:
528:
24,016
4,397
10, 790:
4, 743
4, 742:
4,141
2, 160
10,667
27,843
11,953
4, 259
1,444
9,087
1,073
3, 995
198:
2, 057'
16, 928
393
90, 854
1,700
404
18,297:
4,966
2, 232:
29,017:
4, 249
1,106
961
3,304
10,614
646
848
3,939
3,457:
1,266:
3,503
250,
474,5741,384,463,654
132, 181
388,364,530
STATISTICS or INCOME. 53
SHIP— DISTRIBUTION BY STATES, FOR THE UNITED STATES.
[Income returns for the calendar year ended Dec. 31, 1920.]
All other— Men.
Number
of NetLncome.
returns.
15
6
8'
9
127
19:
46
5
17
10
16
3
8
159
59
49
22
22
19
14
52'
111
111
43
17'
24'
4
12
92
4
322
13
7
139
2o:
29'
224
is;
s.
9
16
56
10
6
29:
71
34
46:
10
Num-
ber of
returns
|«2
043
11
963
17
050
19
264
277
408
40
797
92
408
10
296
38
439,
23
934
38
796
12
086
15
748,
344
854
119
856
107
647,
48
365
46
982
44
716,
27
784,
116
101,
253
724,
211
010,
104
285
14
995,
97
807,
33
219,
52
142,
R
422
23
102,
196
263,
8
716
812
173,
32
793
14
810
292
783
52
526
56
575,
482
816
40
695
18
609,
19
671
35
746
129
896
19
003
12
973
59
477
131
415
72
233
89
654
22
511,
AU other— Wo-
men.
2,762
Net income.
$4,864,438
747
1,463,
1,493
4,012,
30,385
75,674,
4,345
10,681,
16,776
41,486,
2,238
4,606,
17,211
34,367,
2,404
5,316,
3,443
7,207,
1,348
5,201,
865
1,621,
36,370
86,729,
8,997
18, 866,
13, 500
31, 805,
4,584
10,068,
5, 193
10, 805,
2,987
8,349,
4,229
9,572,
12,482
32,085,
38,641
104,620,
18, 349
37,382,
6,569
15,212,
1,529
3,255,
9,688
25,310,
1,644
3,096,
6,983
13,716,
364
725,
3,836
8,548,
26,025
60,056,
536
972,
98,300
288,503,
3,125
6,255,
1,061
1,982,
24, 710
59,598,
4,512
11,694,
2,431
6,075,
34,201
102,755,
6, 136
17,492,
1,973
4, 146,
1,828
3, 153,
4,510
8,669,
9,483
22,511,
1,527
2,884,
1,300
3,923,
6,603
12,768,
3,976
9,461,
2,850
6, 780,
7,754
16,940,
887
1,671,
"Wives making
separate returns
from husbands.
Num-
ber of
returns
Net
income.
Num-
ber of
returns
Community
property.
272
7,789
332
25,607
Net
income.
81,836,697
9,081,885
3,328,934
57,858,791
871,380
'2,'324,"976
178,776,409
33,575,908
Grand total.
Number
of
returns
52, 984
9,899
24,812
38,113
396,973
74, 198
148, 195
18,937
69,730
42, 210
73, 325
13, 715
25, 755
542,467
189, 587
183, 398
99, 255
78, 258
69,340
47, 717
148,000
401,770
305, 075
154, lis
28,022
162, 199
45, 557
97,729
10,381
35,983
296,989
13,656
,047,634
47, 342
24,209
447,998
81, 785
67,640
672, 746
53,128
33, 044
34, 670
65,054
224,617
30, 510
19, 205
92, 576
148,067
96,326
150, 452
24, 594
Net income.
$156,
19,
67
118:
1,329;
219,
451,
55,
208,
141,
228,
55
67;
1,836
- 556'
63i:
306;
243,
237
143:
482;
1,368
895,
453,
83
548
109;
306
25
100
977
36
4,030
163;
66
1,407
295
193;
2,212,
I80:
109:
103;
212,
720,
82,
59:
273:
375:
287
436
63,
604,933
400,775
280, 486
060, 710
006,594
277, 184
737, 702
633,321
388, 174
105, 124
619, 716
572, 896
391,639
956, 942
061,991
560, 789
413, 429
879,230
109, 145
455,545
195,448
406,648
679, 238
212,241
954, 352
130, 178
348, 194
362, 706
337,934
431,539
853,627
923, 120
623, 696
799, 837
188, 434
388, 003
790, 791
652,281
178,029
303, 990
246,657
578,036
600, 105
720, 162
278,389
303, 302
235, 229
979,893
729, 460
436, 810
244, 529
2,256,565
4,886,603,493
503,690
1,264,955,727 77,558
534,840,405
287,654,980
7,259,944
23,735,629,183
54
STATISTICS OF INCOME.
TABLE 5.— PERSONAL RETURNS— SEX AND FAMILY RELATIONSHIP
[Income returned for the calendar year ended Dec. 31, 1920.]
Income class.
Joint returns of hus-
bands and wives,
with or without de-
pendent children, in-
cluding husbands
whose wives, though
living with them,
flledseparatereturns.
Number]
of Net income,
returns.
Men-
-heads of fami-
lies.
Number
of
returns.
Net income
Women — heads
families.
Number
of
returns.
Net income
$1,000 to $2,000 1
$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
$4,000 to $5,000 1
$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
$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
$1.50,000 to $200,000
$200,000 to $250,000
$250,000 to $.300,000
$300,000 to $400,000
$400,000 to $500,00«
$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 2
360, 744
13, 887
849, 115
, 005, 367
28,044
674, 182
6,561
342, 87S
134, 862
8.3, 813
54, 365
36, 555
28, 788
21, 202
17, 248
13,604
11,275
9,606
30, 858
16,247
9,679
10, 648
5,478
3,172
1,983
1,317
885
658
1,372
366
183
100
93
41
61
16
8
2
1
3
$609, 081, 993
21, 383, 524
1, 944, 925, 579
2, 5.54, 890, 564
92, 857, 252
2, 315, 763, 942
29, 032, 847
1, 528, 243, 891
737, 504, 257
541, 134, 595
406, 347, 352
310, 142, 598
273,286,998
222,303,211
198, 304, 563
170, 231, 561
152, 153, 029
139, 188, 741
529, 782, 702
362, 341, 733
264,706,373
366, 015, 795
244, 032, 925
173. 245. 798
128. 169. 799
98, 475, 302
74, 962, 248
62, 228, 462
165,304,737
62, 726, 057
40, 796, 857
27, 732, 066
31, 758, 792
18, 152, 328
30, 852, 016
13,605,607
9, 142, 738
m
C-)
r-)
37, 937, 562
Total 3, 775, 261
14, 988, 746, 394
231, 964
489
58, 576
81,447
1,313
39,283
427
21, 001
11, 259
6,692
4,472
3,143
2,397
1,738
1,454
1,135
919
719
2,437
1,203
760
722
368
213
124
82
65
36
89
20
15
3
2
3
2
1
$365,366,217
833, 570
130,851,291
203, 724, 524
4, 382, 081
134,611,174
1, 941, 747
93,834,365
61, 48.5, 940
43, 279, 479
33, 464, 652
26, 654, 063
22, 733, 251
18,216,450
16, 757, 055
14,216,982
12, 417, 109
10,426,039
42, 010, 409
26,757,118
20, 780, 407
24, 781, 199
16,379,109
11,658,819
8, 016, 619
6, 119, 508
.5,518,881
3,403,964
10, 810, 898
3, 377, 046
3, 267, 287
869, 485
747, 794
1,311,478
1, 17.3, 284
(2)
79,446
137
9,502
14, 882
1,196
10,007
413
4,
2,618
1,981
1,361
1,062
748
559
538
339
325
236
837
468
286
278
160
90
64
32
30
20
50
11
8
4
3
$113,488,242
391, 118
21, 367, 395
37,136,706
4, 151, 249
34, 347, 622
1, 814, 678
19, 833, 871
14,250,681
12, 769, 772
10, 179, 608
9, 026, 070
7,110,991
5, 874, 261
6,167,302
4, 229, 429
4,377,717
3, 418, 994
14, 350, 097
10, 447, 647
7, 840, 583
9,625,028
7, 147, 274
4, 942, 937
4, 152, 684
2, 364, 000
2,531,032
1, 894, 295
6, 109, 519
1, 954, 745
1, 729, 4S2
1, 136, 844
1, 028, 562
1, 174, 095
(=)
2,282.360
474,574 1,384,463,654
388,364,530
'Nontaxable. Personal exemption and dividends exceed net income.
STATISTICS OF INCOME.
55
f -DISTRrBTITION" BY INCOME CLASSES,
FOR THE UNITED
STATES.
[Income returned for the calendar year
ended Dec. 31, 1920.]
i All other— Men.
AH other— Wo-
men.
Wives making
separate retuins
from husbands.
Community
property
income.
Grand total.
S'lunber
Num-
Num-
Net
Num-
_ Net
Number
of
Net income.
ber of
Net income.
ber of
ber of
of
Net income.
•etums.
returns
returns
mcome.
returns
incoiQe,
returns.
48.513
$60,606,299
37, .513
S47,299,288
3,. 572
85,125,258
243
8328,964
761,995
.11,201,296,261
,531,441
2,319,425,884
342,968
475,640,109
20,547
30,294,207
486
801,945
1,909,955
2,848,770,357
4,784
11,140,187
6,935
16,617,147
1,725
4,242,187
22
49,9.34
930, 659
2,129,193,720
470. 6.54
1,099,983,326
50,542
119,678,023
11,085
27,181,961
4,680
12,754,544
1,638,657
4,055,349,648
2. 137
7,284,320
2,760
9,619,057
1,848
6,462,317
266
842,444
37,564
125,598,720
95, 008
323, 142, 796
20,396
70, 134, 712
7,768
27, 204, 923
10,351
36.282,1-2.5
856,995
2,941,487,294
919
4,095,172
1,951
8,695,814
1,101
4,809,994
44
190, 855
11,416
50, .581, 107
40,861
182,315,093
10,340
45,972,162
5,400
24,218,551
6,172
27,522,185
431,141
1,921,940,118
14,329
78,131,633
5,656
31,062,982
4,244
24,188,574
4,179
22,880,536
177, 147
969,504,603
9,772
63,257,564
4,346
28, 132, 029
3,052
19,750,912
2,788
18,037,199
112,444
726,361,550
6,762
50,624,494
3,037
22,74.5,158
2,407
18,006,4.53
2,107
15,-736, 155
74, 511
557, 103, 872
4,836
41,024,360
2,320
19,668,894
1,816
15,425,317
1,479
12,521,105
51,211
434,462,407
3,691
35,071,197
1,917
18,187,007
1,489
14,130,259
1,096
10,378,828
40,129
380,898,531
2,811
29,455,873
1,523
15,972,912
1,232
12,949,967
919
9,627,663
29,984
314,400,337
2, 268
26,06.5,577
1,137
13,069,347
1,017
11,702,234
708
8, 130, 551
24, 370
280, 196, 629
1,918
23,918,236
1,006
12,597,934
829
10,3.50,6.56
557
6,952,751
19,388
212, .527, 549
1,548
20, 879, 226
846
11,404,131
752
10,131,191
424
5, 722, 862
16,089
217,085,265
1,399
20, 289, 888
- 763
11,056,3.50
666
9, 657, 705
3.50
5,090,362
13,739
199,128,079
4,402
75,708,555
2,514
43,352,584
2,170
37,542,442
1,313
22,607,495
44,531
765,354,264
2,377
53,026,066
1,455
32,522,126
1,328
29,596,731
651
14,521,242
23,729
529,212,663
1,625
44,432.772
887
24,261,705
850
23,151,884
384
10, 634, 228
14,471
395,807,952
1,673
57, 784; 752
1,099
37,810,186
976
33,560,470
412
14,214,819
15,808
543,792,249
930
41,-325, 662
581
25,782,958
552
24,605,928
200
8,911,056
8,269
368, 1S4, 912
510
27,828,051
369
20,192,411
308
16, 8.50, 577
123
6,715,235
4,785
261,4.33,828
349
22, 640, 185
186
12,0-10,903
243
15,732,703
57
3,753,586
3,006
194, .506, 539
239
17,785,800
139
10,388,103
134
9,973,551
26
1,918,506
1,969
147,024,770
153
12,926,746
111
9,441,078
91
7,692,435
21
1,746,047
1,356
114,818,467
113
10, 897, 472
67
6,343,616
68
6,429,4.50
15
1,405,470
977
92,602,729
296
37,087,493
181
21,584,714
174
20, 976, 052
29
3, §38, 092
2,191
265, 511,. 505
7S
13,285,893
58
9,937,416
51
8, 608, 654
6
1,076,469
690
100,966,280
51
11,236,691
24
5,393,749
24
5,483,075
2
400,000
307
68,307,141
24
43
16
6,546,261
14,720,326
7,059,409
18
20
8
4,907,447
7,046,552
3,653,178
13
8
2
3,541,269
2,950,631
884,502
4
(?)
166
45,865,252
169
70
58,252,657
31,060,895
17
10,640,878
15
8,619,962
11
6, 428, 583
98
58,890,818
21,072,076
21,988,642
5
7
4, 128, 712
7,891,476
3
2
2,576,014
2,422,788
25
19
i
0)
i
••••(2)- —
3
5,087,594
10,863,868
2
«
i
l^)"""
4
3
9,218,058
i
(^)
12,909,188
4
29,919,' 977
""4," 12.3," 923
"2,'26i,'727
2,256,565
4,886,603,4931503,690
1,264,955,727
77,558
534,&10,405
40,115
287,654,980
7,259,944
23, 735, 629, 183
2 Classes
grouped to c
Dnceali
let income an
i identi
ty of taxpa:
^er.
56
o
H
m
n
p
CO
o
o
OQ
w
or
o
H
o
o
M
EH
pq
M
CO
STATISTICS OF INCOME.
;r^00r-.05dbo(Nr^(M.-i0ic
--^t^iO'— ib-CC,— ii— it^OOcDOlC
oooo^-.^-cooc^ool(^^'--l:0'-^ocoOit^^o^ocDOlc^^^ooo(^^^-.'— 'cococ^aiX)
18^
;2S
1-4 CO
Oi»-(iO00i— <00iOt--cDcOT— I
lOr- (cDi— iClt-HiOiOQ'^C^OCOeOiOCOO'^CO-^OOcDOl-.'^
■ ^ ^ CSt-HC^ 00iO;OCOC<l(NT-t-rJ<C000'f
CO'^00': . . ...
>QOrHt-|COOiCO(Nt^OO<5w^e
SOiOCOCOOOOC^CNC
- , V" CO O lO Ol O X)
3ocii'-Hcoo<5<Mr^
iCDOi— iCOOrHiOOiOOS^cDiO-^-^t-OOLOr^
D;oaico.-Ht^-rtHo-rt*cooi'-
ir-iO'<*<0'-'(NOr-"^'-'^
___ . j-Tj4r--osc<icor^c^iO'— 'CD
■<CCiOOO<rciCCOt^(>4'-HOi"^CDOOl^r^!^«:'Cq
iOT-iir:i'-H<:D(N'^Oh-Ot--COOi-0— -OOcOO-^cDcDr
lOt-iiCii-HCDtN-'fcDh-O
,-( t-HOCNlCT-HT-HT-H
ft^
j^r^cofMcoi-H-^ooiOr
-t-0'-Ht^CO(M'XC035
coOi-iOO-— tt^Oit^osr-'Osr^LOoococoo-t'iO'-H.— ioooiC<io-^cooD»ot^«-
OC^^-^-00O'— itOOC>OCQCD-^<NOQ<^*OOOOCC>CO'— it--cct^oco«o»oc
lO•^05"^cool^-ot^cooocDOicoo:iOOw<N05'*r--^'C^coT-l^^Tt*Tt^C50c
or'^'^orifTh- o >— < (N i-To lo ic''— » o^ii^'-T.— *"lo'"o""^c^c^*"co'c^c£^Gld"eo'^t^Q<^c^'^cc^co"'—
io ^ -^ CM (N »o CM i-H <M — ^ — " - '*^
1— lOCNOii-tOCMiTOOO
»0.— f-^C^lC^tOC^i— "ClCMOii— lOi'— <OtDO'CCt--r^':DO':Dr^Or^Csii0i0 05CMi0 0C'
;t^(Nr-<r-CC01i— iOCM«00005C^(MCOQOC5C<JCC"£5CC';
t>-(N t^c<» coTt;
-- ■■ "~i0»O<£)t^h-0lOC0h-cOi0tNC0a5OCsC^'-HMCNO(^C0C0C
5C^OOCOO»0'rt;(Ni-HOiOOa:^'^I^COC^wc005COOb-OiOO(>»>
ccT-H05»OTfc/:jc<ioic
D O-^ CO 00 CC O
'SS2;
<N ^CO --H coccco
i t-H cc rt< cc •-< cc
n^
O a; o -t^
Jj t-. o «
S>3
c3 e3
|oi
Ss
OOOCOO'-HjOOt^CQ'OCMiOCO-^^Oai
Oi OJ -^ CI QO
.-HOcO»Of-H050C
i0ilMCCC0CiOQ0C0iOC0cr0(N(M'rt<CC>0:iCD
. o r- 00 CO (>! 1-1 '
■I O i-H OS (>» "* CO C
c;it-,.t-,tOt--I^OOOO-^COiOOOfOt^OcDiO'-HCOCO»OcOO^OOOOOOi'^cOcOOCi-HiO
COC^C^1030"^'*05t^
jO'-^Oi— 'r^ooO'CoooiOiOr-iO'— •t^r-'— 'Oii—co
l^rPt^CCC^DOsasOO'^-rt^OOOOiOOiOiO-^-^OlOfNCOOOO.-iO'^cOCO^HGO'C'^CO
->:t^»-lOir-HC^»-4.-<M-^<£5i-HOCNC>5GOOOC505CCO'*C^CMt^'^iOOOOiiOQr. t^'.^ClOi
lO^ co^^o^(:D'cc^lr^'tj^o^o^o^1-^'^{^l'cc^r^(^^^o^.-^cM^^^ irTivTi-H'c^co'-^
Oi-HCO i-l i-H O
cor^coOi'-HCMt-^co"^'
1-4 CO tH r-1 t-I -^ Oi »0 "
> r^ T+4 1> i-t <N t^ -^ <
1 CM -^ W CO CD lO O '
) r-H 00 CO Oi 1-t o r^ ■
3C000C0Q0»OcO^iOtJ^lOt— (COC3iCOCOCM-^'^OSCMCMi-4iO»OOlC
^tDcOOiOH-OOCMiOO^COOOOO-— ''^CDC- '■ ~' -'
■4 to 1—t i>- CM .-I CI O 1-4 '^ CO 00 : " ' ■
5CMiO00rj4,— (OSI^nDC
:)-:t4OO00CMt-cDt^T-t.-iOC0CM
. —liO 00 CM O Cvl CM O <
j^^^^l^^i^v^CMCOCO'^COOCMcDCMOOifOOiCMOOcD'-H^
-l^-CSO-— iI^OCO-n4COC^CD05'tiCO'— 't-O-^OO-^OI^iOOOiO
i^rHCOr^C^'OCDOSi^cDiOC^r-^-— "CMCO-— '0^*'-^•^■^CSCOCOC01-^C51>■^COI>•Cl"^lO
cT co'^-^'^c^,-H*'c^o^cM'^c^'^^'^co"'-'^>r^oc^if^(^p'1-H^^^r^c^^ci"c^ irr^'^i-Ti-rco'co^
— I COrHOOT-Hr-Hr-iCMi-H C5COC<lT-4CMCM'-4'<*4CNCitO t^ T-H i-lO COGM
۩1-1 1-i CM i-l CD
O0^-O0^-C000l— ^CD^-0■— lCO"^t4C/DCi^^t^■Tt^CO'Or^OClCO"^"*^-'DOOO't?»■^^'--'^^CO
I-^ClCMCMi-iC0C0.-HCMOt^00CSCMi0OC0CMiOOC0C<l--<0>:OC0C0CMCM00t^00cDi0O
C5'*OCMLOCOOOTt4CscOCOT— lOOOil:^!— iCi00C^'OcDt--Ci-rf4OCM00cDCMCMcD'— ir-it-,(©
Tt4CCO-^OOOSCOi-HOOCiCD
2?5:
;cOiO-:t4r--CMC>CMOOlQOOOC'CMcCt^— 'CDt^Tt400
_3COC:C^.— t'-4r^OcOOOCM»0'^0'C'^OCiOOOiOiO
5cOCOr-it--C^--:j40COiOi— iCOCiOI^C-ICOCl'-iCCCOC^Jt^
CMr^COOcDT-40l^CM.-4CM>Or--CM^OCOCOCO'— icCiOCOOOcOCi CM^T-HC
OS CS CO CO T-4 r-H rHCOCOr-4 C^ t-I
lO CO c
CO'<t4C
jcocooci^cDiocor^r^Ci'-txit^O'— ioo»
■4ooiocor^t^co'Ooococo.— lO'-ir^cif'^c
)O00»0Tti00CMO»OClC00:'CM^t^-'
■4Cii— l-^-^OOOcDt-H-^t
gCi 00 CD LO CD ■Tl^ (D
I— I C> GC "rJ4 r^ t^ o
t^ CO t^ Th r^ CO '^
-rJ^" CM'co'cTi-rw'cM*'
CM'^OcOCOCOOI-^CM^C?l-^cDiO'
COr^OcDCO<55'^CMOCiCOCO'*CO»
Ci C^ ^- 00 -— I CO OO <r ■* ' — ■- ■ ■-
^r^-CO-^Oi— iQ'OcDi— lOCii
i-^'Tt^cO'OOO'OCJOOOOOC
OcDt-^OiO.-4i— tcD'^'^'^CO'^r— 00
TJ^o^^^T-^-tl^c^o^oc^cM*'c£:^^cv^co^c£^-4^■^t4^rt4*^^'".-4'^ i-4''h^r-4"
CO 1-t lO CM 1-1 r-t i-iCMCOCM
00 CO 00
t^iQOCM.-iCSCDiOi-tr^OcOClcD'^r
T— «CT>00r^i— (iCCMiOCOCOOSCMcD-^COiOOCDi— 1
t-HC^CO'^CSCMCSCOC
OOO-^cDOSi
;,_,i-Hf^COOC)OSt"--^OCi-^iOOOcDi-i
Sj> r^ CO lo uo Tt<
CM '^ 00 CM CO -^
D t^OOO
5 r^ '^CM
3t^OTt4
»C^ iOt-IQ
lO CM CO
ClTl4rH
00 00 CM
't-rorT-H't--'csj '-^ 'co'»-4 '"(t* 'co'o* 'co 't- lo'co 'co >- "ob 'cb cm 'Tt4 ',-1 o 'cj 'c<i
ClTl4rHTfl01C0'-t00i-H0il~^ClC>C0CDO00^<:
?Oi*OcDcDCicOCO
JCO'*COOOQOcDCMi-.CMC<»-^»OCOCOOiOS'^i-iCM-^i— IC^CMCO
^TH 1-lCOCOCMCMC
rH lO
§-'
C5 CD t^ Tt4 I _ . _
COcDcOcDt-hcOCO'^c
-CMCOCOOCOt^CDOOCOOCS
i-^CO'^'OC7:i-'t4CMi-4CiXit--"rt4CMcO
iOt^OCCM>OC<l'0 00-rt4 0C^CMCl'#00
OCOCi'-«'<fTt4T-(' -~ .. -~— .—
^CDCMO'-4t^cO--HGCOOCM^r-OaiCO>OTt4Tt4i— I
__ .. .._- , OOCO-^CDiO^'-HCOt-CiCir-'— I'-t'OCMOiOCOt^
OCCO'^-'cOCOi-HOOO^.-it^Oi— '"<^CMa>W«OCMOOO<-<COCD'-*ai
C^T^iCOOI^COCM-^O
0-^>0'^CMiO'^--40iOOiOO
CMtNCM r-t»OGC-*t4ClCOCMi-4iOCOCiOO
C^ I— I
-+4CM(MC<lCi00t^C0'-i'-Hi0C5OO
40 t-- T-lrH lOCMl-l
CO OO 00 ooo
C-S CM O OS CO
r-4 COCM O t^
OSOOCO-^COOiiOC/DOOcDcOCOOCO'^CO'— <»0'-«CSOOOiOTt4CO'^CO
CM»O^iOcD^CMCMQ0S00-<fi-4Qh-'<J^QC0^OCD0S'^CMcDi-li-i
OOOCM.-il^-C^ODCsOl^'-l'-HCOOOO.— >OOiOh-r-iOCJSC5t^OSOlTt4
CM CO "^
QOt^i6
oor-co
t0C0c0Oc0CMCM'f*<.-4CM-^l>->0.— iCOCOiOOOOO'^CO-^OcDOOSC^r^t^O'^COCOX
C^l^CMI~>-0'^'-4r-T-(0000'^OCOOSOiCScOt-..-'iOCOOsOOOOOOOOcOCsOsOO:'r— tO
COCD-^t^cDt-HiOr-iO'— tCSCOOCM-— i-^-^t^-'XCOOOCO'-HOiCOCS-^OOO'-t^GCOCOt--
^'^OOCDCO'^COOOcDCOiOi^OC
tH tH cm CO W 1-1 1-1 t-1
-CMcDcocs»coccor--i
COOOsDCS CO T-H
S00'rt4,-HCO00CMOOC0
OOOSi— <i— It— OSCSCOCO»-lCMf-*i
OS 00 00 ^ OJ r "■ '
JOOCMOSt— OSi— IC
■ThOlCMCOCOOOiCt^OOuOiOiCr^t^OO
,^ _ . . 1 CO CO »-l CM •-* i-O CD C^ OS -. — . . _ . - ,._--.-. - - ,
-.osr^CMcot— ^"-"^'OcocMCMco^^or--o--'0--»».ot•*coosolcDco
Hi-« O t-l- T-iOlOS»
OS CO Tt4CM OS
go t.o CO 7*^ O
CMos'^or.'Oi'^ooooosc^coco'C>cMCscoosc/:a>j^'Xi'^--. -,----.-■..- — -.^.
^ CqcOOSI--^!— icDTpt^rHCM-^OOOOOst^cO'^'^OO'OCMcO-^Oli-iCOOS'
CO 1-1 »Oi-4rH .-» ^ CO <-( rH CM
f01-^■^oao^*«D»o^^os^^^5^M0035
IOOiCDO^'-'COrOC^X)T}*C
CO r^ o 1— ' ro
cor^c^ccc^Ci^-"^(N
O OiOi — • SO O O
Sh-r--tiiOcD'-t00cOcDQ'M!rO
• Tf*"^r^ccr^r^OiCT>-^'*coro
Oi :D ^ lO CO 00
^ t^ r- GO 1^3 CD t~- Tfi
t^'X-^X-O'CiroOri-CDiOO^t
■o^rxxGCCMO-^r-f^
. , - fo o GC r- lc i^ X
r-rr^OOiococcc^osiOOsQiorot^
C3r^o:'^OQcor3C^coa)t~^>CicocO'i^
"rr--fCNcoOcDr^*0"^cDCDCCCDi— "!£)C
■Cir^iocisO'^iotccoi— lO-— It
O5Gl-H(Mt^C^-^c30Tt^GCb-COO3Osr^'n'
SCO X-C^ -t'
OC ^ CO X' C<1 CO (M Oi '^
1— ' O '-O' t^ — ^ C<3 CO i— ' Oi "J '— ' ^ju ■— i CTj c^ ';i.-'
C:<MCSt^'*'^OOC<»OI>-'rO'^OCT>Tti
(M -^ O LO X -H iC 1— ( CO -^ O Oi r^ O X Oi
(M--aiO5C0CO;^iOXC0(Ma:cOCN
a; — 1— ■ 05 CO
=si;
cOtOX'i— «oai(NC0"0cDOi0^i0C0C0
COC^C^IC^OTt«|^t-*CO'— lOOOCOiOC^
CCTj<OC0i0i0XOTt<05C0'^"rt*t~-C0O
oo''--ri>rco^u^irf-r}rcD'ori--ri-H*c<r-^'^crcrc<r
ocOL':'-ocoooooQt^r^oo-*rH<N
CO-^t--03r--03-^Oi00005GOCCcDi-0
cocor-t^cMoc-icoi^r^-^x-^coX'O
f-c^xr-rt*i.O'rj'Oc^rocooai'<t*Oic^
OO C<l 03 ■^ 00 w oc -
■< r^ uo CD 1^- »c
3 O -rj^ Tt^ CO CO
o<MioioiOi-Hi-H"rfr-oc^toxcot--ai
C5c003"^i— icooocD-— "-t^^^OcocroO
Cl-rC^(NCOCDiCCO'*CO-HO<MCOOOO
co'^t-T Tt^^J'a^^-^o' oTu'^co'o'co^co'^-o'go'c^
IXN— < O
§83S
oOfMir^ocot^^r^
OC^iOC^CO-rt^t^iOi-H-^iOcDiOOli
O CO GO »0 05 Oi C
I CM I-- O lO CO CD C
OcOOicOt^OOCScOtOCOCQGOai^^ ... ^^
■^co-^O'-Hio-^co-HccooooiMCNir*
OC'OC^l-^iOcDTt^L':. (DCT>G:"<:t*00t^COir:.
■^ -^ CO 1£5 i-i "-H CO C^ CO CO-'^CNCO
OO'^CDOOlOO-^iO'-
OSiCC^ICO'-'OGOOOiOico
CO i_o i-H Tj* o-i as t^ 05 io o CO
■^ 1-H <N 3< CO r^
CO Tt* -^ 00 GO O
■ r}* GO 1— I Tt* X' lO O
COj-HCDCOCOCSOOlC^-^^iOCDOiOi— '
Oi«OC^03i— 'CDTt^-^OOCDCOOSt^OOiO
C: 1-H r-^ -:t^ 1-1
aoLOOcocO'^0'^i>-0'-ocDr^cDC<i-^
OaOO'^'^iM'^t^iO-— ii— lOt-^cOCvJiJ^Oi
Ot^cDt--'— lOcOOcOiOC^tcocO-^O
t^'-Hh-c^coco-^io-^oaiC^oocDO-^
27*'XcDt^iOCOCOcOCacOi-iC>'^05'-OC^
'c S^ o
i^ S"" 01
oooii<PHWMeHEHP>>??^^
STATISTICS OF IISTCOME.
57
58
H
O
czT
m
m
<
o
a
0)
"Eh
C3
a^
>>
^H
f-t
OW
-d
gfl
si
■3
mN
P:<fcl
1
o
M
H
P
m
rl
M
H
rt
H
t"*
CQ
<i
52;
P^
H
P^
<
!2;
o
CO
pq
P4
STATISTICS OF II^I^COME.
^ b- O OC O rf'l:
rcTfo
■OOCOOfMr^^f-OOi^OOS'^
Ci 00 t-- ^ O '* i-H C
C;Ot^i00C'*C^t>C^;3'i:0C0'^G<D(M<-HCDt^iC!NO
Ot*0'^C500CC-^COCcr;OOOiC^GC(NO^OCiCibcOO<Ni-HO'— t^OcCiO^D
OTfi<NiOC^rt*O<NC0CNi0C0QC'i-H00-^'-H< ,,_.
2'^'^^, ^^^OiO^OiOGCC^OCTt^OcOTj^l^Ol'^C^CC. C0t^<NiOC^I>-iOC
TpiCCCCJOiOCii— lOiO
■OfNOOiOC'iO'^r^Ol'^OS^OOQOOJiOC
li-HTt'Cit^COt^t^OOCNC
3 CO O -^t^C
I?
S?:l
5 TtH to C
C20i"^oiCsor^^o■^^»c^c^GC1-H1-H,--toooG6r-^!^^oocc•-HQl:oo:l■^ccc
[Si
^ CO CO w cc o cc'o"'^"co"co"c^V-('co'(N'o'tj^"-^ l
> O Oi <M 10 •* CO t^
5^H0C'(M»OiO<NCC-^r-(^HrcO5C
; C 00 01 ■* <
<Mco^a:coMa)Oor*co»oiciO'^t^coo^c
--; T-1 M N i-i T-( t-i
1 ^c^_
■ IC 11CO
f CO <N OC' CO <N 1-1
S2
. o>.-S><
m > a i 2 >
03 CJ CD
JQC'CDCOt-^TCt-^Oli-Hi
<OC<JiO'— |l:OC<^04.-^(^^tOTt^05l-H^O
oc^»ocicooO'-Mt^iOT-Hfocot^r--ioc<ioc^ot^cc.co»o.-H'^coi^-
oooosr-ir^-coi-HCOo-^tMco
^Cl'-H^QCOOOOO^'OOl'^OOO
:c/:O00t0'-HTt*(NOOC003CCC<l-^.-iO"^0000O(>II>-00O^0l-^cDtCC^0ii0
HTtHt^a=C0l>-C0r^-^>0QOC^05i— 'O"^«DO(:Dr^Oc000OC0Ot~-i:D'0OtVT-*
ii>c>?ict^'-H-rj<aOi-4i-HOOWT^i-Hcocococ;20:.o:»orcoococoioiococ^cc-HO
co'^Tt^oou5r^'0«-'COicO'-Hiocccc050'^c^iOGCt--'X;c>?"^oOT*<.--i'^t*coo>Oi>
COUtiO'-HiOCCCCCTJ
ICit^COCOOOOiCOOOr^r
"d*
10
CD .
•-*
00
C--3
o" '
99
>oiCT^cct>.— ir^cocor^icicNi-tor^cococNOiooocor-toooooa
■^010I>.-ftOQO'-H'^03{N05COOaiOCC50C;GCGOOOCOI>'rt<CNC^
iOO(MOC(MOi— (.— i005r*00<Nr-i»
• >o^-ooT-i(Mr-iO(OTji
. Oi0'rtiOfNCCr-O«O00'«^Oi:^OOO(M'r)<NO00t^0iC0
lor^o-— oor^i^-oocoior^oiMoot^oo'CooGOcDcO'^co
■^cococ^c^rH^c^c^rc^ri-H'c£roo'c^Tjrro"c^*'r-rT-ri-r c^*^
t^COOI>iOt^lr^:3JOOC^COTj'COiOOO:>.-HaiOCOiO<Ni-HCCI>iOOOOOCON05CD»-l
ro 00 (TO CC> CO 1-H Uti .— 1 tN lO O
. ,, ,_ - ^ .-, .-- aiocoio<Ni-i
OOlcOI^-OiTt^CDOOOiC-JCOOGOClC^OCOO'^i— i-^-^--* - -. .
c<l■^GO^-Hu^alOcclcor-^cKa5c:'-HI^lC^oc^c^^^>coc^L*^-cooiGO(^^to<ouOl-Hu:;c»
T-.i0iOi000C0OasClO00»O(NOQ.-t0lO(N»-
!>-OiOCO^'-irO-^OOi-lOC^i-lTj^C^ — ■*-
5I>.iOCO(MCOOl-^<N'<*«
OI^^^a>cooC'X■lCocoo'C^^cooc^o(^'^»-10l05cD^.-»T-^c^al^oI^-cO'— 'fo-^xioooio
f- (M to o T-i r-
(N i-i T-*
-iO-^COCO(MC^CSC^T-it^iOTt<CCTt*cOCMi-<rHt-irOT-(
oo«:iOi-^oocoOccocoo?ri:or^coioiot^oc^eoc^Oi<>icOf-Hcqcjoi>-
CO >Oi-l c
01 00
OOi-H
00 CO
00 i-H »0 O rH 00 10
.— iO"^Ot^0l05O"^C0C0O00i— iOCOC^iail--OOC
cT-*:)^ iC"c^Tl^o6^-^^'^'o'croc'»o'ii^Tj^OO'':D'oO ^CcTi-H^^
00i0C0"^C0':DO5CDC0C0i0 0'"j0i'<J*«DI^00OTt*C0Th0000i0T-i(NGCi00i
00'-HO>CDC0i-tCDOCN<X5rri(NC:a:a;t--0Ci00I>-0ii-HiCC0i— •OOCC^.-iO
^lOOOOOOIr^OsC^OiOtOrHCDi-Hr^-^.— <t--Tt*a3COi-HCNOOO»OTticO^Ot-'Os(N
? (Ml-Hi-KNrHtH i-l
C5Tt«»ocDooco(NOic^Tt^coor^t^<:
(NOfNTf^CQiOOOiOlMOCjCOOOOCN
OC-^Tt^CnCO'^'— *O!?O0000l^-^00OlOi
C^ iC .-1
.-HCDt-OOCt^.-HCOOOtN'^CD
- _ -OfNCi'Voooooo-^t^or-
02 '+'i>-fOco<NooiOi-Hccc^coiO'^r^
«^(NcDt*<— iOOCOlOr-liO«3COOO
CSti-HtN.-tt^^cDI^cOoO^-^-^OC'- ._..
"rHt~*c<iO(Nt^i:^cooooco»ct^ooo^i^»ocnrH(r5co
^^■■^cDi^cOoO'— i-^'^oC'r-iO'-O'-iOT-.X'OcoOi'— '^owror^oso
oociooiNt-^aic^t^coo.— 1
IViOkCO CM OiOO —
Ksi
>t^^**coT-ioc^cC'dcc
CO Oi ^-
OicO-*
cD"co"ar
(i-<rtrtCOC^"MMrti-(
_ <M CO
COIN CT>
c^rirTi-Tc^c
P (D O +j
>; t- o ©
I T)-H S en
liaSg
-C2 W3 § O -^
c«.&a3'> 1-.
d«.a Q.>- CI
O '^^ D
■•oo
^t>- -^lO CO
^ OrH lOt--^
(Nr^lMCCCDOCCCOOlOcO. COr^OC-— lO'-iO't^'^CStMi— |iOGOiC<NX!CVI'-H00COirj'"
5D'*iO-^CO'^COiMO'Oai05(MOt^Tfi(£'iOi— lOOiO-^O:''^';
? C^ O CO 10 CO tH
o"o"(N oc"co'c<:'"i— I .— I o r^O' o'cdoscc'cn c;o'oo'o'T)^''>^'o"oc'o"oo"io"rt( rc^co'cc^c^ cT
Ca CI <N CO C^ CO Ci <£> »0 "^ CO C-l C^ (M
CCOOOTti'-tt'OOCOC
f-lf-KCCOCSCCr-ii-l
JCliO-— ii-flXN-rf^OCCC^OiOH^OC'COOOC
) 1-H r^ <£) Tt< '■t^ i-H :
i-^ai'-HOiiOI>t>CO'^OOCOOiI>-l>»
t^OOCOi-HCqCD.— (C5t-»CO'-H<X;»OCOOirHO»-*'-trHlOOOCOC^
(NCl^CDcOiOT-HOO'itiOOt^CO
^ " o o? ■^ ^ 10 10 CO ic <>j cq
oi o c^ --( -.^1 CO r-
^Sc
G^i— toa:r*c^O'Xi'-HTt<c;C'iDOiCMOTHOcoGor^t-HcoCiTMi-ioo3ioo(Nr-«oscor*
^(N ^^rH 100
■ X' CO ^ 01 c^
r^OTf*i-H'rttl005C0«0(M.-l<
Ci-HOCiC<»005l>-OOC^OO'^r-<<D;OCOTj^OOO<><-Ht^C<lC^u^r^OOOC'OI>.OOOI>o6l-^
(NCOCOas IM i-HOOt^L':ilO'<J*COCOCOC^C<IrHOOOa;<:£;iO'^COCSWI>(Ni-Hr-tr-H-t
coaooiO'^ooa)ooTj^i:^ocO'3'cocoiO<Ni>>r^oCJOooooi05i-i'^CT>CT>i— I
06i0C005-HC^^^^6c^C0C^ct'iQTp05oO0l<r>ci^i^'O0^
cD<NOco01-HOOO^■^^>■<:0'^oocot>-cooocooo<^^oOlC■1-H
H 060
rto"oi"
5CO"tiQOC^66&Ttic00005LOCOt^t^iOtO«'eticoC^
orcc''^co'i>'c'r ocr^ro~crt^i-rcrorcro(rcr»rr'--rc<r»o'<N o6'o<rio'.--r
CO -— I !D O Tt<
CD^iO CO
0(M r- •»}*
ICOCOCOlM'-iC^COaiT-i-^COtOi— (OOCOCOf-Ht^cCOOfMCO
} o -n* -^ "^ o "" " "^ ■ ■ '^ ^ " ^
? to lA ""
S?!^^rr'9CiCD»Moocoto^t:'r^oio65i— lO
ococT
CD CO t:D t^ OC CC CO
0006(MO3T-ir- (NCOt^r-»0Ct^CO'^'^COC0'-(I>.U5COTtlC*^i-l»HT-l^HC^i-l
j Tt^cQC^-
^(^^(^lco c
■t-00(Mr
''cooccor~-ooococ
r-cot^osoiQi— too
)COGCcoOOOOtOOt^tO(MCl66(MCOtOCrJ-^t^0500tOrH
HCO(M
iooMoC'cor-^ot^
CO'co't^CO't^ 7t" O" CO
r-iT»<^-oC'OtOt^t~*t^tOOOO
CCOOCOCON'tt^i— iCOr^tNOC'OO'^'— <CNOi00»O
^ __ . -H ,_, -^ 00 t^ O •■ ""
lOOOiM'Ml^COOOOiOOS— 4COOJ(N
-- . - . 00 O 0005 O O 1-H to cOOTt< CO -^Ob
iOCDcC'COtOCOCOOOtOCOCO(NC^COtOTt*i-HO
Tt'cot^CiO'— ioot^*<t<o5ooi— ic^t^anot^co
i-HCii-*c^toobf-HcoO'<t'cooK-4'c-ioo50C'-iotoa5r-it>.tococ^w»Oi-H
OStOt^CO O *-HiOC0C^C^r-lf-ir-<i-H roc^r-lF-li-H
tOtOOit^^JtOcOi— it^^.— (i-*Ci-^OQCCiOli— (Oi«-HOOaitocoaiOt--t-HOt^cD050
?Oii-H>rt"<*':4'-<rHC^
oocococ^r-Qcoc
cotor-oi05oco«ot-"
oioicocoioo5Tt<i-H.— i'^toc<iT-iascocoor^iot^'<t'oocst^oaicoo>f-tiocoiHi-H
l-^o^c^o(^^*^co'^'-H'^^cTTl^^'--^oo^■T^o^coco*Tt^"co^■^lo'or^TJ^
CDOCOCOCOiOT-tCOl^i-Hl>u:i'^C^CN)F-li-H»-H'«*<C^»-<i-i
^ CO ■* ''f
.• </> v.* v.-
; c o c
~^"csrco"'^"to"o"iQ"o c ooo'o o"S ^
jr-.^^^^CMCSICO'^tOCOr-COCXr-'-'-
-o to CO t^ 00 Oi r:" v:' <^' «'•> «■• w v.- «/;• w v^^ w (y;> v.- v:> «:• e/>
'000000000000000-i^
S?88S
„ ., .. 0000
o o o c o
1— « C^l fl CO CO
8
c5
ti v^- w> v^ »!f
■00
?8S
5COQCCOCOOOOQOO
JoSoSSSSSoSSSoo;;-,
-H,HrtrM-H-HRc^CO*lOCDt^ajCT>r-l
«1> Ml y^ tf .> Ui Wf Ml W^ «4 W CA> M> W> M «^ M>
8S
88
STATISTICS OF INCOME.
59
.H r-, Tt< Oi CO lo
o "y? "O cc o
^ c^ aic<i wco
■< lO O X) O CO
■< »-H -<*< l> CD CO
•^89 o o o o o S
5375°-
60
STATISTICS OF INCOME.
OiiO-^iO r
5 t- Oi CO (M lO ifb (M i-HOCC^obc
D CCl tP (M C^ lO CO O ~
Oi -^ CC "-:t^ O O C
- __cOi-i,-Hcoor^c<it-coc
ClOi-liCQOCOOSC^cCJCC'i-ltC'lC''^
-COM i-llO
CO o oi CD t^ --< t^ t^ lo cq o o »o o t^ Tj^ c
1— I O <^ CO 00 C^ C<1 rH CO T-( lO .— I CO C<J CO ^ C
i-i J5 cs -^ CO o c^ i-< CO 6^ oS 1-t o CO 05 -"S* ■^ oo 00 CO t^ A ic t^ ih S o5 OS 56 ^-< c^
tH OOi-iiC ?5 ^ CO C5 1-1 .-H (N OlCi-^W iOt-KM CO
THOccocor-t-i-Hcocoooooowocqcococ^Tt^c
oot^t^i>-<Nr^coiooOi-iaicoi>-cococoQcO'-HC
cococoaicO"<**oo.-ico'^t^i>-iOr-i»-Haioc5'— II
O'^'Tt'iOCi'^CDC^ tOcO(NcO"*'— icOiOOtr-'^ai-^COcOt-T-tiO-*
_, --^— ■ GOo>050ioioo2CTi'X5r-tcsoaicOicr~i--t^io
COOi-lt^c0050iCO'"*OdCOCOCO^-'^0(M'*
(Mr-^obcDi-HOOOiO OOOlOSOiOiOOiCTKXJr-tCSOaiC
OOr- (ThTfOCOlOr-l ■■ ■
(Mr-nMI^C^t-iI>^ CsOcOO:>'-*(Nt^iOCOiOOO^cOcOcCt^"<*^cOcOc
o <o
'ooco"
.-I CO t^i-t
•^OSOO^i^Ttl iOC^i-H.-HCOi-iaiCOt--cO'>JOt^cOCOi05COOC'OiCS'^i-l
— ■-- ■— i-H'-^-riHcOT-lCOi-HWCOCO-^ "^
00'^OiCOOOI--OiO
OiOOOOO<X)COOO
''^♦cot^OcocOTtir^
OlTfOO'*CO-^iOCOOO'*'*i-li-i(McDO:iCOOOOh-cO»
cOt^cOiO-'^OiiOOiOOcOr-ltNcP'— itOiOCOi— icOiOl~-C
Ir^o:i0»0i0coc5c^c^'«*<i-(00cot^or^c0'>*'cooc
(MtJIt^OSi— IC00510 OOr^COOii-lcOOO'-^^l--Oi<MO--H-«5^iCiOOO(MOO(;
O ^ .— I CTj CO 00 lO CO »0 CO C
^coc<IlO'*lOTt*cN(^i-^csoGOtNr-tcoooc
t^OC^OSt^^COO (NGO(NiCQicDO'*i^CO'-<OdOi<M(Nt^-^r^iM'-^t^»Oas
i-^CO
(Ni-l-<:}<QaiCOOOlO COi-tiCCOiOt^cOai-^M(MOCO-crit^C^O'^CO-<*^COlCr-l
COOii— ir-O^CO lO'-HOif-liOcOcDOiOiOOOiOc
(Jir-i-rti ^C^ 05 Tt^ -^ CO i-H CO 1-1 (N rH I
- 00 1-H t- r^ T-1 -
O) C^O O ^ r-t C^ CO Tt< lO CO OS CO 1— iiO c
iCO(NOScO'ttir-(t^T-tOj<M
^ CO CO Ir^ O CO -^ Tt* CO 05 T-( O lO iC lO C^ CS Ci O <X; CO "^ CO lO -^ C^ lO
C4 r^ 05 CO
1-H COCOCO
CO CO "^ '^ r- <£) CO O (M (M t^ 1-H OKD CO CO ^ lO '^ 00 iC (M 00 t^ lO t- iO CO 1-H 1-t o
CO lO CO CO Tf IC CO lO -^ Tt* CO CO ■<t' CO CO CO CO CO '^ CO CO "^ CO CO CO CO »0 CO t* CO -^
03 o^g*:: a
rHt'-Oi'^COCOOlOO '^- =--- -^ -. - --,,
cococoooicoCTiO csGOt^c5r^.-iaso»0(Mc^o:>»oc:cocrjtooioocoio«-i(N
SCO'Tj'OC^cOiC^COOCOOO-rf^COI-iOOiOC^T-t
. - or^'-iaso»0(Mcqo:>»oc:cocrjtooioocoio«-i(N
O500aiCOCO'<*' ■«:}*C0c0T-lC0l-^C0Tt<-^t^OOc0OT-l'*»J^ai0lt--00C0O
• CO CO rH ,-H r-t 1-H tH CO -^ CO -* i-H r
O 1— I 1^- (N t^ Oi CO
»ooo c^co t^
coco CO -^ CO 00 00 r- OJ 00 <M -^ 10 -rj^ ift rH ,-1 -^ O CO 00 <N T-H O lO
r-HCsi c5cq00rHO'-'C0i0OO0ii0 00"*C0'^C»0lOC0OC^O
^ C5^ ,_,^
iOcOtH C^
r-1 00 IC 01 10 C
00 GO CO 00 «-! C
COCO1-IOOO c
J to CO OS t- O c
ICO OcOCOiOCNOOOt^OOir-'^t^l^COiOClCi'^.-t.-icOOlO
10 oioco-^cqosa^coi^coQt^oot^oococii^t^'^coiOM
■O cOO CO t^Oi lOCOiO r^C^ ^ t^ -"^O t^-^C5000iO -^OirH
^^^^^^^^^^
<(MCOOO'^-rt4t-ICOOO
)COCOCSI^C^C^CSCOCO
O 01 ^ £0 l--OOCO-^t^»Ot^COOiI
t— i-H C/C^ r^-rt^CDi-iCOO(MOl^'"
COOSIOC^COO'^-^COOS'^OOOOC
CO CO CO 05 1-t 01 r^ 05 CO CO 10 00 CO r^ (N CO CO 00 1-H 10 COCO
.-HtH Tt<C^ FlF-lF-l ^00O(N
<MCi'rt^iOi-HC^JCOcO<Ma>(NiOcO'<^CO>co>0<NiOOuO
OiCOOQlCO^HCOCOOOTrt^.-lI^'^'rJ^COfM-!**'— IC005
., 3-.,. .. '■ - *i 05 00 t^ Tj* C; T-H O
j?^ (-. o3 t,<^ t^ -fj
cOintNOiO'-HCOt^
OiOOi— it^COOCOCO _- __-_ ----
000 C^ O lOCOCOCM -^ GO CO ^ CO t^ -^ fH lO .-H CO 00 -^ i
co'irTto'co'-^crrio't^ ociOiS'^t'^c^co c^iOcozoccijr^<iOt^cS'':So^i-^ccc
CitNcOOOcOcOCl OO.-HiOCOcOCOiOait^OiCI-^cOcOCOi-HCOI'^t-i-iC
1-t lOi-*-«!t^CO<MCO COfMt^OSCOfNcOOlCOC^iMCNTj^i-HTt^cOOCOCOt-^
10" c^"i>^t^o"rH" i-H"cfoOT)r co^r-'TjTtC-ro'ic'r^ic'o'orrH'o" oT
€^ CO tH rH Cii-H T-li-H lOI^-rH CO
coco
-^00
r-TcO
lO CO CO o lO »o CO CD r- r- -*■ o
CO o 10 r-t CO CD 01 CO t^ w r^ lO
Oi CO Oi CO -^ lO CO t-* 1— I C<» a: CO
.-HCD'^i— lOCQ'OOl'^Ci^-CO'rfCqo.-lr-tCOt^
COOOtMCOCO-^COiOi— (C^COiOOCOiOi-Ht^r-O
OOOOi-^'-HOOOlOiOOOCOtN-rJ^OOlCOTjicO
cOcO-^r— Ci»OCiiO
CO r}i O CO CO CO ^ CO 00 O
Ot>-aiC^(N(NOCT>-^OCSi»0OOc0»0O<>»i0
'^T-tOC^cOcOt~-<Nt-iCOOO<NiOr-cOCiiOCOt
10 -^ i-H •-< o <N C5 1^- 1^ cq r^ CO 00 T}< a: t^ .-H io -^ CO 1-H t^ CO r- 00 -^j^ rH CO CO
-^ T-t 00 coo c
''COOOC^CSO?C005i-i«j5'-i»0
3(N t^
lOl^'-H'— lCOt^COCO»-li— IGO
. . t^ o CO CO O I
c5osco
CO 05 o lO r- 05 o
lOO o »o
' t^ -«t< lO "*J* CO I-- CO t^ oc
CO t^ OC ■<** CO o -^
CO rH i-H 00 06 00 CD
uOO 05 .— I 10 W
Oi CO 05 (N CO 05 iO
CO T-HOOcOOiCQ
^l
rco'cT
t^ CO ■* CNJ .-H O « »
-M'r-r-ocoCT'COc
OOOSiOOTjicOCOiOcOOC
"^ocogicooMM't^t— ocooscococ
Tt<-<J<l:^COcOCSlC^ocr^cD»
.<NiOOr-CD-^I>0 -^i-HC^i-HCO i-t<
CO CO CO t^ iC CO T-i CO cOOi--
Tf 00 --< CO CO 10 CO CO r^ '^J' c
T-H CO t— 05 T-H T-H 00 lO CO r-H T
)(NiLO'^OOCScO*^i-H'r}*T-HiOtHCOcOt— cOOC
. __ iL ^---lOiOCOOsi-KNOSOOO"
■1— iCOiOOOOOcOOiCOCDC
OiCO.-tt^cOi-HuO(N -«J*CSlC0<NC0CDrH.-Hi-(airt*Oi*^t^':O
— -Jl^t^ —
obf-^-^obc^F^coocc^ococ
-J-ttCOOGcOCOCOCO *-Hir:iI"-t^OQ0>C^C0cDc0050iOO'*T-l00l0rHI:^rHr^
•^ CO rH (N CO CO rH C-* " ' " - — ^ ' - - -
o"orr-^*>r-<i^Ti^i-rco rn
oor^-^ocoo or^c
•OOcDOicOcOr-COCO''
,___ .^soiOiOiOOiOt
NOiCOCOCO W <N 00 i-l 1-1 CD lO 00 O t^ t^ ■'S^ GO "
> OiCiO t^
iCOTt^t^C^
05<N
i-HtN
■«}<CO(N CO
CO
lO t^ CO CN coo CO ^ 01 CS
■^COOO OOOi(NcD M^ t-
ir:> GO CO CO 1— I CI CO 05 05 cs
HTfCOCOC^lO'-HiOC^O^COcDcOCOOSCSlcOOlO
SCO'-Ht'-CDOOCCOiOf^COcOO'^i— 1-^OScOiOCO
^Tti(NOO<M»OOOiCOCOC<|ioaiCOOOit>-'^'^
IM (N 05 <M CO iC Oi C3 O Oi rH t^ t^ r- CO r~ C^ 00 CO '"^ CO -^ Tfi -— I 00 10 CO Q5 00 T-t I
Osr^-'-iOSOOOSC^IiO COcOOiiCOOOOiOcDOOCOiOCOOSCOiOC^OOCOOOOOQOC
■^OOOOCi^COr-iO COt-lC^-^COOOcOOWiOcOC^COCSiOcOiOOi-^OOiOC
OiCiCO-Ht^O'-HCi
t^ OiOi <N t^ CO C^
■^ C1(N OOtJ^CO
-WlOOOTt^OOCOrHC^OOrH'^lOC
iS?3f ""
. -- , , . . , -. _. O C<1 Oi ■* 00
i-lMt^05T-)Q000u:)Oi00O(MWc0T-H;0 c^^
1-1 00 o o CO o^ 00 t^ o o w ^ oa 05 ic t^ -^ as cs CO *-^ -^ CO ai c^ OJ t-H oc CO r-* r^
lO CC -^ CO CS CO 10 IC ■ ■■ -■ -" ' - -i -- .... .. ^ .-
j<NC0C005
^OC»01Tt<-^Tt<t^t^002COCC'AcD"*»Ot~'*OOCOcOCO
. . — t-^r^c^o6oo5coi-Iod-^ic»^i3^t^.-H(NTi^c<i-^c^o6o6oi
CD'^COCOtO^'^cO''** lO-iO COCOiOCOCOCOCOCOiOCCCOiOCOcOcOCO^COC^lCOlO
, s ^
oS
t^CS(MCO<NcOCOi-l
COCO-*r-(I— t— COQ
oi 100 ooa>Oi ^
C35 <N I^ 00 c
!2S
t~-(Nai^t^CJC^Tfr-HlCl'-HCDCCCOWlO
iOTti(NcOOi'-ior'OiOt^"*CO'-i-<3^0C^rHCOOC'^COOOt^
cOOOOOCOOO'<*^00-»3'CMO"^t"-0^r^OOO'^iO'-«COcOOO
^"csT C0"io'io'"c0CO'"c^"^*"co'GCcc'>O"i-r00"i-rc0" lO
00OirHl>.iO<MLCai COQiOrpi-Hr^ioasOOTPiCOC*»OOl4CCOOOrHCOCO-^cp
OicOCOrHcOr-icDO OOC^OCOt-^CQt^CJSiOOcOCOcOiOt^r-Hi^CSt-^t^OsOOi
rH ir5 CO CO 00 CO 00 .-i n io o r^ •-* c^ oo co oo co oo co rn co co lO -^ o oc i-t o> oo
T-((N-^CO-^
^CO"^ rH -H OS 00 ^ -^ Tj» CM ■<** Tt* O OS 1-H CO CO ^ l-«
If
IS
-4 £2 ■ OS S, • .1 ■ a <D
JlllfiHili
c9 d 03 .rt .S .S .S O a) a> <u a)
STATISTICS OF INCOME.
61
500r^C<»r*c<ii-Hf-.ooosi:oiOOQr^'-^
i'OOC^ t^osi
, 5 in c
3 -^ r- 1— lO c4 t
3 CCi CO lO CO (M r
- t— ■«*< •— < CO -^ t^ C<J Cl CO CS «— I Tti Oi lO O C5 <L. -, _
[*cO'-t"<d;«OOT-«Oi»OCCcOt~-OOair^t-HOCOOicOcO
iC^cOCOCicOr-tOOcO'^CO'zOOCOOTfO
yjT-tTjItt^-r^cDCOCOr
. ^ ^ Oi "i* ,-t c
)CO^
■oo
cO CO
■^ lO
C^i-tTfCO-^OO-^COi— l»Oi-HC005CO00lO-
f-dO-^-^c^cot^cocor-osoioococot-'ioi
<NO■^0:lC0l0C0^^-OT-^^-^0G0CN05»
lOOii— (iCClOCCC^O^OOlT— iClCs
c^tNr— Gcomr-icor-ocoeocot--
iOt--'N-*CO-^OOOOOt-tCOCO'-l'-<
-(irt»0-*C0C0'-*i»0t-O'-<C^C0'NC0O0000Q'-<
00(N iOCO<N"^COtH com COCCt-1'<!J<
raT}<iCcOOOcOC^CCr--^OGOCOrtti:i500COiOt-00
-ir-lt^iOiO'-HOOCOCOTj^-rJli-HOOOCOOiOQOcO
OCiOiC^'^COOOir^cOCS-^t^iCC^t-icOrHiOOCO
-.OOOt^iOr-ir-COfNC^t-TrcOCOiOOiO'— tiOCO
C)i-tC10l':OcOCSr-GCiOor^C4iOiCOS 00 -rH O T-H
"CO-^iOOtOCOOiOi-HOOOCOi-irOOOOiOt— (D
^oiGoci^osascoocoooi-HtocoaiciiOi-f
S^OOOO'-OiOOiiOiOCiiOGO^-^OClC^CO
H Tt< (M (N -rt^ CM r-< C^ T^ coco -^
COt-4 Tt<(M(N -rt^C
3r-iaiC^-^^<:op<NC^co^coOi— 10^0:^0;
"COCO
o<Mc^coi>-t^<NiOi-icoc^ciOcnr^o
Os-rrc^r-ccOt^C^GO^as-^C^CTJfMiOt^CC
iJiTjlCOCOCO'4'iOCOCO'^CO-^COiOCOCOiOCOCOiO
;<:OCir-iOO'MiO'— 'lOCO-^CO-^cOOOcOcOf-H
Or}i(Oio<N:oio^osioa)iocor-aiait^O(MO
•OT-H^'-tiOiOCOOOcDOOlOSCOCOC^OOcOC^O
lO 1-t 1-H CO N C<1 ■£> T-1 1-HCOr-l C^iOt-<-^t-I
■offOt^iocoas<Nio<Nir*r^c«Tt*ir:)coW'*coco»o
Tt*ir:)CO w -
^^tH i^
>DGpOtntOiOcOCO-^CO'^»-HCOOl(Mr^COQcpOi(rO
^3coc^iOir;csicoooot--ooicoiMr-i^-^Ococo
n MO --t N ■■
_ I Tt< CO o CO o CO w ■<*• t- CO O 05 oo t^ 00
3iait^COCDiOOt^'NW'tt<CCcOOOf-H^OOOi-H
■- - — ---CMiOiCt^cOcOOcOC^iC-IC^COOSCOOO
s
^^ ^c^
io^r^,-ico-^OQ-^cooOiocot--qo»ooi
O(Nc0O-^00OTt<C0»Oi-lC0C^C000C0'rfC0T
3 Ci CO
r-T+HrHcciiOiOC^T-HoOTpos'-Hcowooco
OlCCCDOicOcOiOiOr— Wi— iiOCOCDCSC^
COOliOTt<OOi'^t^C'DCO(NCO>OCOrHTt<
lr^C^i-n-H005t^co
to Ol 1-H 00 O CO CO
35 CO -^^ CC lO -*; -^
cOOiO
1-f ooc5
lO m lO t^ O CO o O t -
oc^coo»n(Nco-^oo
COCOOOOiOobcDC^-rt^cOiOCOOOiOOsOiCOOCS
>^iOC^tO0iF^<N00»OOi-t«0C0C000iQi00i»0
o "* 00 00 CO CO Tji r - ■■ '
CO r-H 05 CO 00 to Oi (
- ^tOi -.
, ._._3COOOOCincCiTfiOOl
JiOt^iOOCOf-HOOOOl-^OfMcO
■* -^ iM CO ifl* CO COOi-t
SOirJ<t-Tt<COTt'OC^COr^OCOC
ICOOf-iOiT-HOOtOOlMOOtNOlOlCO
-t-cooiooocoo-<*<Tjic^<Ncoor ~
00 CO en oo (M
CO <N C^ COCi
O t^ O O CO
ir^t^c0O^'-'-<1^C^C0CSc0C000C0-<**'^00(N
jr-cDL0C<0(N00Tt*Tt<OO-^i— icOiOOJOCOiO
)csooioooiour50icor^-<*<m»mMcoT-icooico
COOOC*^cOOcOOii-iiOCOI>.C^t~-iOt-(CDOi'^COU:)
lO O CO lO CO t-- lO lO lO (>» tH I—I 05 C- CO CO
•-H-^CO-^CSt-HCOcOCOC^f— lOiOsOiT-t-^iOcOr^
^ ^^. ._.-. (-^j^oiooacocot^cor^cD
§EiS
COOiOO-^OiiOTt^OiOOiOOScOCOiOOt^t^^^TPi-i
)OOOC^'McOC<lCOr-Ht^r^t^(M
so-oOQCc^Jc^aiOiiOi— <ooior-Oioa^t--i-~-co
1iMCOCO(MOOcOCSlOOi-iCOOCO<NCOiOiOOIMCO
lO
00
(N
0"^cor--i-Hcot^ocoidooooi»oc^05r^-^^oi
lOO^Oi-^OO-^iOi— <'-<CD00I--CSlcOOl(3iCS'-*iO
^OcOiOOOS'^C^oOCOOif-HOOi-HCOCCt^'^'-HuOCO
c^'"art-^co"io"crco"o"cQ^C^"co"-<:}^c<rio'rii'-^"c^"r4'Lrf Tf^
iOr-."-^i— tcO-^OOCiOOi— lOfM'^iOrpcDiO'-HCO-":!^
■Tt*rp-^COt^C^C<l(Nr^Ol00r^cO»-l00lN00C00000
Tt*OOcOcOCOCOt~-0'^COCOCOcO"^'^iOCOTtHOit>-
OO»-*(M00tJ1i0C0'^^I>'CMC<Ii-4OO05O
g ^^^
t-0iT-400C005'^O0000t--0it— OOiOr-iOcOi-H
lOCOCO(NCOClt--QOCONC<lt^Tt*OiCOCO'rHT-«CVlCO
t«iooiocooococ^t>^f-HOOo»ot^or^'^'>ii-H
iOiCcOcOcOiC-<4<COcOiOCO>OcOTt<cOcO'^COCOTlH
i-< OlcOt'-C^'^cCC^cOCl^HOOcOOO-^C^r^iNcO
.-t-<*<'<*^-^OOC0i-HTt*r-ir-0000(MC^00lMc0r-O
Tt'coT-ir-coocsoi-HNict— 1— i-^O'-Hicoooic^
s^co'T-Tc^eo'c^rcNrF-rc^ri-rc^io'T-r co'-^oTcd^
r- lOCSccc^i-^oor-t^-^TfC^T-Hrfcoooocooot--
0lO^^ai(Nc000<Mc0t^c0-^t>-CiT-(000il>'0iO
'^•■«fooooooiCitcooooooior*-iooo5CNiO'^.p-iri
igTircq"oo"io-^'"oo"i--rc<fcf-«iroo"<ro' in'oTT^'^i-rF^
"=1 So 2
d a :
„ .o-g.a>g'
j^ ^ H hf. ,r. ,r. - w
Eh ,
62
STATISTICS OF INCOME.
M 9,
O a;
c3 a
"9 « ^
o o-fj
^ C3 ft
N ■*>-l oo
CO ■»1' "M CC CC
lO ■'^ 00(M 03
■* t^t^Of-
i-H i-H 03 cc »o
■<0.-( i_
CO 50 CO
i-l-*0>-( o
t>.CO O'^O
too CT>tD T)<
©Si-H 05<N O
O ^^ t^ MCO
00 00 to IN M
03 t^O CtO
CO lOCO CO ^
e© »o CO CO
O CO id OiW
lO CO C3 03 CO
CO t^ -^ 05 CO
iO 00 CO 05 CO
e^ CO Oit^
OOfH Tt<00 0>
OJIM t-— I
"if -^ CO 00
t^COOT-l
oTccTi^ccT
CC t-H lO 00
l-.COr-l(M
co^co" co"
■a<(M —tt-
<N 00 OlO
COIMt^CO
t~.-3<cor~
CO UO T-l <M
o'(m'"m~o'
O (N lO -^
(M rH rH
O 03-*C0
OOcOOTf
<N -H iMCO
00IMt-<O3
tfOO OIM
IC .-iN
CO O CO »o
eOrlr-dO
CO C««Dt*03 CO
CO N00-*OCO
c^ co^co'co^T-^txT
-^ <N lo a> 00 1^
CO M "0 00 CO CO
00 ■^ CO 00
o oooocj
>-H -^COIMCO rt
CD OOC^t^OOOO 00 O 00 00
Ci -^COOCOOO C^l CO '-I 03
tH F-l P<
COOt-*CO^ IC0301C*
^ CO 00 O t^ CO C7S d o
<MOiooo5i-( cocn^t-
lO t-l COOOCl
COC33 »0 ^ CO
00 00 00 CO
N O N—l
oor^ o 00 o -
Cq ■«)<00 C0•-^ INt
>OOCOi-l T)<
CO COOO C<I 05
0J03 cc**^
O OOIO Ttl
CD ^ t~lft
CO 00 00 ■^
00 ^ ^ COOCO
»0 CO 03 UO OS b-
t>.ooco
CO »0 T-l ^^
CDNi-H 00
co^irTcrTco'cr
CO-H oocoo
CO'^ r-lCO(N
OC CO CO CO
O CO 03 ■'JH
^ CO-hOOCOO CDt~-t
t^oO h-O
rt O i-iiO
COC^CDCOCO -^i-H^HlO
CO »-l Tt< CO 1-H ":J< C^ W OS C
t~ t-l00e«IMCO cD05Tt<C
CO i-ii-(i-<uoo tCth e
s -o
•g.g go e
08 1- c t. •- o —i • ; y ►^
^ MCOTfiiOco t^OOOlO
STATISTICS OF INCOME.
63
505C3CO<Mt^r^OOOr^OOGOiOOwM lO
HIM '^CCOOOCO CO Cfl OO lO C^ !■-
? lO (N t^MCC
CD -^ lo o ai lo lo
CO CO O CO lO Oi t-
00 03 CO -^ O i-< O
01 ■^ ^J* ^' CO
cf
coco c^
cC0^03COC005iOiOt^CO<NCOOOr-CvJQO
'(t* ^ a: O i-H OC '^ 00 t^ 00 (MCStMfOOOqs
as "^ 00 CO ^H rr CO
1-1 (N rr 1-H i-H t- 00
O-^^-»*<C^h-Oas(Nc0c0i0 0i00c0t^00
.— icc-^r-t-cocccocOi— '^^o-^t-ht-^oooo
c^ioocot^^^oto-^b-t^co— 'C^coco
Q<rio^c^'^trroo*'c<rTtrcrco"<r'^t>^t^t^co"o^
rHO^C^IOCcO-^^t^CD '^ ^ O --J "«** Tt;
CO Ca (M 1-t (N CO CO »-< r-l --H Oi lO GC <N 1-H M
t— .-H ,— I T-H 05 ^H CO
05 CO CD Ol CO 00 (N
05TP O t^ <M ^ CD
w lo t^ CO CO CO a>
f-icO<McOO<N'^t>-C^C^(Nt-CD<DOiOiO
1— •lOcoc^Oi'^'— iTf^coor-oo^'-'COiOco
OOO'-'OOC^t^OOOCt-'rt^iOCOt^O^
OCOO>C^(NC5iOClflDb-C^CO-^'*J*iOcO(N
»-<C005"3>— '•^CO'^^OO COOOCiO^O
00 CO CO (M »0 "^ C^ .— ( CO CO CO O O OS
C0"'(N
00 Ci O ^ O
CO CO CD O OS
lO W '-' CO Tt« Ol CD
t^ CO 00 00 1-t TT lO
O »0 CS» CO 05 o »o
S'" tsT tC t^f o ocTco"
-tt" ^ CO IM CO C^
N OCOC^ (N GO
oo^co^cT r^i-T
OiOOOiOOCMiCcOC^O^^OOCOCqt^QOOO
Ol«t^-^00<NT-HC^CO»-<-
O Ot>-N ^o
CO CO ou
oo''-rco'^--r co" x"i^»o''«r oTc^-— '^cQ^c^rr-rcTtr
o 1^ — < t- r-. -H o CO '-' lO '-' GO --^ r2 <?; 25
»0 00 ^ TT 00 C^ Ol O CO^i-HCOiOCS
cs a>oooio(M o
(N CN GO O C^l CO t--
lO d "^ '<r o o t^
lo' oTco'^^^cn" i^m''
rr o lO r^ '— I <N r^
rH r-coo;
a-cD ^ ^
Cfl ■**< T-i Ol o -
COi-hC^OCD^JOCO'-h
>-^00CO._. .-._ _
. . ^(NCTJTHcO'^t^iOOSiO -. ■
»0'^00'«J"'^COO"*COCO'— 'OO*^C0t^
hTccT.-rrC— TccTaroo'Tp' oo' 1^00*^01" ccTcD^io c^
lO^CO-^OOOCOC^COiO'^O'^OOOOSCO
^^ CO CO »0 03 <N CO 00 O »0 OOt^OiCQiOCO
O 00 I>- 00 00 GO CO
t^ O CO t-^ CD GO 05
00 iH a> 10 N CD Oi
CnTo^io" cd" oc" -^ -^
■^ Oi 03 TT lO 10 C<l
CO r- 10 o 1-H '^ 00
0<N,-iO> iCM i-iC<) CO-'^'COOSC^CO
COCN 1-t C^
CO C<>l^-C^ CD 00
OOiO-^t^OiOC^t^COOiOOOO-^
CO»-(CDt>-i-Ht^t*t^CD
OcO Oi coco O
coo* .-ioococ*coo
O CO CO 1-* OS CO CO
CO N CO 04 CO CO
ccococoo^Oit^c^oiooco'^'-Hasco
(^C^»0C0C0«?'-'^O'^I^'-'C0»OC^t>-'^O
.-. 00 ^ CD <M 1-1 (M OS •<*< iMi-HCOiOiOO
* ^ ^ c^
Oi r^ 'rr t^ O o <N
M* TT" t-( CO N I-" CS
os-^r CD 05C0
Si ?i H
d K t;
03 ;3
s ^
•^
as
m'Go
as
^■2
•^ 9
o a
3-
"^73 S O B
f2 tii: a- o
a a
1 ^ ^ § S b S
" ,2 j= •-■ "S 73 03
45 O ;2 ,1-, 0/ p 3
s s a
:^ ?^ s^ i-j w ^^
s "^ E '^ t/1 3
■S^ 3 ffl s'^
t3 0"=^ t- t. ^
»-^ S^ ^-S
ppq;gofifqoof^f^SftHW>ijMHe<1
►< CO O C ,„-m^-S ,„
INNC
g^
'fl' lO ^ t^ 00 OS o
64
STATISTICS OF INCOME.
2S
as
lO <© o oi r— OS i>-
-^ 00 '^ TT O -^ Oi
of ;d' o o" t-T q"'^
GO 00 ^ !>■ t^ 00 CO
0»0 CO -«* CO lO
N GO 00 '^ I>-I
,_, h* ^ Tji O
(N lO C^ CI CS
I^ Ol CO I- c^
CO CO lO C4 r-
'rji ,H 00 CO 1-1
t^i-tOO
05 Oi CO
CO lO M^ CO lO *-< 00 00
CO OiCOtNCSi
SCOTT
CO o o ai lo i>- oi o
Oi i-H lO 00 CO O TT O
O lO CO -^ CO lO --H f-
cT O^'-S'^S^'iQOi t^
lO i-H lO (M O 00 00 CO
kO O CT» 00 I^ W O CO
C^MiCCO Oi
Th OlOO Orf
o i-H Oir^oo
t-Tr-^oTr'rTj'
i-i OOO t^<N
f-l '-HCO'-HO
(M
<N
<N^CD(M
Oi O CO 00 CO CO CO 00
C5 05 t^ 00 t^ lO O CO
ft CO OO T-i lO CO CO CO
CO C: lO -^ "«t» C35 C<1 •-<
T-< (>» ■«»' CO OS
lOOcOOO
CO Tf T-H (M -^ CO 00
CS I>- O CO lO 05 CO
oo r* CO r^ 00 Tj^ o
i>r T-Tco" q't-T oT as
i-H O 00 CD Ol lO •— I
lO '^ I>- C^ >-< "^ o
i-T i-TcT
t-jO'-HOO
c?>o:iCsi o-^
*-i lO ai Oi(M
i:^co CO O5 00
<NCOC^
COCOt^lM
CO VOi-H O
OOO OiO
c^TcocTiq"
r- CO CIS GO
i-lO0COI>-
cd'qo' o"
^<j» '^J^ O CO CO 05 O Tti
O Ol l> VO CO 05 !>■ i-H
o <>» -^ (N Tp a> r^ t^
lO CO lO '-I Oi O OS o
co" oTio'o'co'c^roo'^''
CO N--!— I 05
OCO 00 oco
mo c<i CO CO
o'ccTco'^co"
i-H lO lO »0 lO
CO rr I>- 1— I O
tC r-Ti-To
CO O t^ !>• 00 -^ lO O
CD CO ** r* t-^ ^H CO o
^:J< C^t^CO 1— I -^ CD
05 »-( i-H O CO lO CO 00
C^ Oi »0 CO O CO lO GO
t- TT Tp C0 1-1 cq C5 ^
or^ (N 00 to
"* Tji cq CO ^^
O ^T-lOO
"5
I 5
5 I
.S ">
O o o
|I5S1 1
^ fe <a <^to . 03
aP.p.-oSte *?
^ S =3
o g
tu
o
o o.-tt
.s.g S g^
IS 2 " S S
0^
\6f^
■■B
10 CO t^ 00 Oi O 1-t N
&0 kO O *0 iO CO CO CO
oqE-'^
co-^ioco r»
cD CO CO cO CO
OSS o
o ai a3
mfflo
STATISTICS OF INCOME.
65
CO T}*OCO
3LO GO O O 00 lO
_ ,_,-3coi>-'r lo CO 't*
CO oi lO 00 1— t ■^ »— I r^ Oi -n*
''^ -^ CN CO :
Oi '^ »0 O 00 GO CO
1-1 lO uo t^ a:> 00 lO
C- CO CM TJH TT lO r^
05(N CO 00
t^ f-H <:0
1-t uo r-
00 0> 1-H
T-T urT t-T
■^ CO rH to
IT) OS
IOt-(
OS »-< O OO Oi CnH>-
I^W OOOl
co5 ^
CO lO c^
Tf* OS O <^
i-< GOlO O
CO i-HrH 25
0(N -^ OS
iC ^ r-ti-H
o'c^'Tjrto'
CO GO OS -rf^ o r^ '-^
<N ir- r- »o
00—1
coco
GO CO 00 lO CO 00 t--
co»i:i
oos
t^^oo"
C^ CO
C3l lO C^l
»0 CO CD lO
T-H 00 ■*** tH
0--0 t-CO
co'-tr^oo
Oco r-os
■^CO^iO^lO
0»00 (N
ooo'^c^^t-T
CO T-(
OS lO t^ M ^-* OS o
o OS CO Tt< 00 r-- CO
OS CO •—< OS O -^ 00
OS CO 00 (C t^ --H (M
TP OS -^ O •— ' OS c<l
CO W lO Ir^ CO CO n*
iCrC^(N"cO*^ ^
1^ O r^ OS
OlOO i>.t^
OOCO i-f.
I^ OS l> c
OS CO O ;
OS 00 t>-
O CO GO
iri 1-H 1-*
■* CO COCO
oor^t^iM
lO lOCO o
TcT-'r" go"
•COCOI>
lO^CO'^^
1-H OSt^t^O
Ot- 0S»0 OiMO
CO 00 lO O C^ OS '30
"^ »0 CO Tp -^ M t^
CO O OS CO
« OS cj) r*
O CO lO rp
t— OS r^ ^ rH ps CO
^ CO N 00 CO ''J^ CO
CO OS -^ lO
00 (N i-<<M
(N -* kO
^^c^co
CO -^ 00 CO
CO o irTco
(M^OOOO
tH C3S0S<M
Vo"cO*'co""n"
CO -^ I>. O lO 50 o
Tji CO r* CO t^ C^ !>•
OS OS CO OS
■^ 1-H CO OS r- o GO
CO r^ lo OS »o 00 CO
O CO tT iO CO "^ t~"
t-H r^ t^ o
OS'^rH CO
•lOlOCOiO—i
COOl
t-H t-
rp 00
co^c^'
CO »0 CO
OStP
CO OS
OS OS
oo^t^"
ooo
* CO
CO 00 OS
C4 CO 1-H
tp cq lo 00
lO OSC^iO
CO 00 CO CO CO t^ 'tT'
1-t CO lO O CO O CO
W3 ''t' t-t c^ 1-1 lO
t^.-i r-co
wc^ ooco
OO 00 CO CO
iOi-<C0'-«
00 GO t^ O !>■ O CO
O '^ vo OS to CO CO
OS CO ■^CO'lC^O
-^00 lO u^
t^ 00 CO CO
^ .-I »o
S"3
O M
■Ox)
C3
p.
:a:-
to
03
o S a) I „ „
w^ t- c3 1:3 >- ^ ^
^ " S -a 5 o -3
fl o 2 OT 3 ° 9
c3 M fc- w c: '-5 5
M
;p|
I'd
!>n
;o=3 2'
^ O M*
at. j2
ft s i
si
3 3 el o
5 -"S
3-2 2 ::■§„£
3 g o fen © o
O <! S
s s
66
STATISTICS OF INCOME.
O O
03 C
° 2
ss
(M lO CDC
?^ S
T-< ^ rooo
l> lO CDCO
iO^i-T
5 ^ lO CO (N CC ■*
> O I-- O M CT> O
OOCO i-H r-l
00 T-H in N t~- (Moot^
OO 00 CO O 05-^ 00'*
O 00 a C^ lO lO (N CO
»0 i-i CO CD 00 CO O^
iO CO 00
00 rH "-ICO
-*(--(M(N>0 t^0>0
C^ 1-1 r^ CO t''* 0QC4O
t^OOCOCO-* OOO'-H
t^ 00 t^(N 00
1^ CD 05 ^H Ol
OCOCM OO O
O O +J
fe !^ w
c3^ o
iH OS ,-1 (N CD<N 00>
»-l t^ lO CO
OS!N OIC
OS ^^ 00 O CO 0>CO»-H
t^coo<Mr^ -"^ ^ OS
<N O CD
t^CO !o
■* ■* l^ t^
t>-<N (M>-<
COi-H<MCDO (Ml^iO
•* CO C^ ^ (M O CO GO
COIMIN COCO CO <M
CON 00 >o
805 O-^
CO rH CO
•*oocOT)<cn coOrH
lot* m Q -(j^ CD ooo
O5C0 CO C5 •* rH COrH
r-o N lo coco •^'co
■^ CO COr-H
iCcO'*'<N OS
•* 00 CO-* en
(NOOOOCDrH
■*^co''*^'o'"oo''
CO CO l^ OS t^
-*T-I •* Tt<
oor>.T)<
— OrH
lO CO
t- t^ COC^ (MOS
OS r» (MO t^ CD
CO OS CO *o oot^
Ot^ COIM
"CO OOs
<N 00 ooo
<c5 °
CO coco ooco
lOOS CO rH
t^lMcOCOOS COOSO
C3S >0 O (N 00 CD OS 00
CO 00 OS OS 00 CO OS CO
lo^oTcoo^o" -^^cTcT
COiOCOCOtO CDCOf-H
ot^ot^-* t^co-*
<0'"rH'"rH'~<N'rH*' t-J' OO"
CO CO t7 OS
OSOCOINOO -^cOiO
•OOOCOt^N i-lt~-<*
CD rHT)! CO OS
(N rH rH
03 X! o 05 S
■S d § b S
t^rHrHTt<lC CO ■* (N
t^ »0 CO rH CD 1-^7-4^
O rH CO rH O rH O
3 03
.s>.
Sh c3
o a-
OO
1lll
■3 :g>
o •a
C3 I P
O <S M t/j O
I w (utn.S
l-o e"t;rH
i ^ t:S «
O o
: c 03-1
.C3,
i»
M "rH
ass
l|
S 3 d '^ -
tuo ^ H m «
£■3^ „-•■§
^2 " » P
d ^ sx;"-
'H. >- " -H
°f O-w cS c3
C -le o rt +i
a> o o d a:>
!s£jt£
.§.3
2 d
1 cdtd
l|^
"J Oj C d
Q U 03.3
2SSi
ft-rH a; ~
«d J^-fed'S"
ggg/^-aa g
H ^ M -t-J O .^
P S rf o fc- <^ o
d-o
o ft
§d
.B.g
^3
S
03 ^
%%
a
03.5
'-H o • 5i;d
i-^. N; S > 3
-a
-ft
a°
O e«
di3
K ^ C* ^ •
^ o d o d ri — -
^daS5f"'^'2
^^ggiaa"'
d :^''go«S.2bg
5 ajJa'S .-rt cv.i- w
^^^ C Mge8 fclgd
d 1o rT O d C3 ^, OS "H o
*^ .S i2 "^ :d '^■d K d fe
0i<2i
lOcp h- OO ^ OrH
OS OS OS OS OS oo
3S8
OO OrH
STATISTICS OF INCOME.
PS +^ o
■O 03
C3 O
m
f5«3W-«1
'u^^ bjOO
<^ ^3 C3
.a -cot;
^- 1 - ^ S^
t^ C3 o O *-<
1^ a S C3 ^
■e°
J C3 "-^
p-o Q 3 ^^ S
X! '^ m - J —
67
■JMCOIO
C<1
00
6, 582, 197
297, 828
22, 700
9,338,079
o
CI
3,972,411
, 3,739,988
4,046,025
1, 016, 403
IN
cT
2, 366, 832
1, 843, 932
2,230,964
1, 568, 156
275, 193
18,007,687
i
1
149,105,490
5, 441, 269
61,869,774
10,519,644
112,545,832
1
CO
CO
o
S3
th Oi 1-^ t^
s
00 -r^ O CD
CO
cT
lilHIsi
i
co"
to
oSS £o
lO" O rH^oT
00O5CO
M-oTio"
CO
^ot^co
OOC^l OiCO
05 Tf OOOl
■^ Oi rH 00
0000— 1 o
c<rco'~ oo"
^ t^GOiO
o oo r-( n^
'Tt^*' cs'orio""
-* (M00»O
o
CO
CO to 05 o t^ o
-^ CT) CO »0 coco
to -^ CO CI t^ 00
C) o t^ o -< t~
^ CO lO 00 d
■c^cf oo"^ oo"
CI
CO
8
to
oo""
05
00 ^- 00 lO CI
to •* 00 te '•'5
to to •* ^ i-H
■* lo o 05 r^
Tt< 00 t^ TfO
lO^ccTcT oToo*
to -HiO •*
O
cT
s
OS
in
1
co""
lO-*iO(M
"-roTo'o"
QO'O o
CO
oo'
O CMOOiM
00 (M oor^
rj< OlCOi-H
urT co"co^co"
^ l>.GOOi
(N
8
5< coooo oc5
Ol ^H to to t^ to
(N OSOOO 03
OOt^O 1.0
to
CO
to"
r^
cf
c^
-f^to o-<ti
O ^ CO CO CO
oo"
IMTOO
CO
00
CO
r^ OOOOt^
o-*< coo
o""
to~
1-1 lOOCO
oo" oTc-f r-"
O CI ooo
c5 loroo
1
CO
"O CO LO to o ^
d as to (M CI 05
C-) o ■* o r^ to
o'"co*'t^t--''to'^'ocr
o to-* t^ to
TtTrH'^tO CO"
8
■*
00
rrcpo >c CO
»o o CO r^ o
CO lO I— ( »0 lO
cf "ri^cT co^o"
to CI 00 — ItO
■*^ * OCO
cft^^rH" CO''lO~
CI CI r-(
co
^.
02"
to
lOOO
Sis
CO
m
3
(N5DCO(M
IC05 05 CO
^Too^io^o"
QO CI C^J Tj*
1<CM tct^
CO
-jO
o
CS CO t^o^
CO -^ C3 CO
CO I^ lO T}^
o" co^oTco"
S o louo
CO
oc' o en o 05 — 1
COOO— I cocoo
TfOiCl ^— 1 CO
r— r^ to 05 T-H -*
t^ -a< o 'I' o Ti>
ocrr^'^oToo' »o*
Tf T-H t^ ^
CJ
t~t^O> t^O
00 to CI 05
* t^CI CT>CO
c/^ d CI ox
d tor^ i-ico
r-^co" cT o^t-"
X 00 Oi ■* o
CI CI CI
CO
53
OOTflC
S
o
— 1 05 o
too —1
i
GO t^ OO-i-
00 04 oo
1^
CO
CI
lO
co"
CJ
COCOO CD CO
(X ^H 00 Tt< lO
o> X to to ^
oT oo" .-r-r
d rt
00
d
cf
•0
mc»<N
lO ^ -^
<M lO COt^
t^
to COOOl
c^'' co"
o
CI
oc o 00 CD o r-^
CD "O t> Tt^ O 00
CO
o"
1
'i" Od —100
•rt* OC -rt* CO O
CO OtO CO w
■o^r-TcT d^cT
— < CO d
oo"
Seaa
i-H r-1 d d
d CO-*** O CO t^
CI d d d d d
ddCOCO CO
68
STATISTICS OF INCOME.
&§
= 2
lO c^ »o -^
21S
»0 lO 05
OS i-H CO t^
CO i-l'*OC
t^ 1-H l-H CP
O iMCOrt
OOOOt-
•n'oTc^'Q'
iMtoeoco
(MiOO -*
COO-* TO
COC^OO
CD t^ t^
!NOO
i-Tt^To"
OlOO rt
lO CO C4
lo t^ 0000 i^r^
<M ■>*< lOOO (NO
1^ t-Too^oT c^Tco"
U> -^OXN COM
■>«< COCOCO ^CD
i-H dco
t^ TjicD
00 CO O
t^t^ 3!
CO lO 00
(rfoTco"
CO CO o»o
00 Oi o -^
<N osr^io
OO COO300
CO 03 00 1-i^
OJIXNt^
CD lOCO "N
r-t CD t^
CO CO lot*
(N-*b-(M
oc -^ »o
CO<NCO
OJCO -^
■^""lo'cT
CO TJ4CD »-H CO O
lo i-H T»i en CO -H
CD CO IN lO O T-H
t>^ oTio^cd" t>^o
(N t^ OicD 00 OO
CO (NO-* OOO
oT (n'"co(n" iM*'oo'
OS CO CO 'H
Cq Til -nios
oTio^oTcT
^ * CO ^
(N OsiO^ CDO
CO oost* <N ri
OS iO lOcD C<I 00
CO loot-
»-( 00 r^ CO
COt-COOJ
oocD'~t-^'-r
— ' » i 1
o S ^ o <
•^ ;^ 1-H OS
>(Nt- 0-*
3 '30 rH ■* CO
i OS 00 lO o
ri(NO(N
d s g .
■S2'» ci
en SCO aj
o MP! r
■S-o.S-H
K 3 03 ca »
•g'^-'o- a
CiS !« " o
cSXl.Si '-
•?.a
S ^' m
2 o >-'
m a) «
fn □ t>
o E a
■stfia^-o
X^ =3 5
a^ PI
O'ot
I- 3
-c3 IS
CO CJ ^-
w
c3 M-rl,53 o
g 03 c wa
-T "^
.9°
51^^ SS
STATISTICS OF IIvTCOME.
69
«g2
a
O
Soo
E
05
3
■*CO
CD»0
s
IN
s.
s
05 00
^
^
1
SS 0-*
S
■* O C^ Oi «3 "O lO
CO
CO
00-H
CO
r*
00(M OCJ
c4"t-^io~or(N'"or-H~
oc
s
CD
t^^lN
aoi t^o?
i
.-H lO (M t^ ^ CD ^
CO
CO
IN t^O
^
^Oi CD o
OOMOOC^ O
CO
T
"OUOC-l
c^c*r cS'cc
M
C^r^tOC^^ CD"
- 05"
ci-
^"in"^
oT
IM03
Tl
CO i-H
IN
o-
cor^
IN
in"
0030 o>o
« CD 00 (M M 00 <M
c
t^
oc
IN t^ CD
lO
cq
(33 •* i-(CO
?
lOrHOirHlM •*
■c
■<**
rococo
r^
CO
COIM (Ml>
c
rt M <N
oc
CO
'^
CDCO^
Tf
CO
•*co
CO
—l^tn
1
rH
f3
cq
IN
«
i^ 11
oc
CD Tf C<1 t^ 00 05 CJ>
in
CO
CO -M
CO
■^
e<5 M t^ CO CO ■* CO
o
t^t-
■*
m
t^ CD CD Oi 00 05 i-<
O"
CO
.-1 ot~
CD
TOO HO -H
— . UO O r-l lO lO rt
c^
cD cor-
c^
■*
gg ss
^ — ^ C^ (M -^ 05 00
05
CD
3
CO
(MCOlO NCO 05
CO
io
C^IN
IN
IM ■«< (N
t~
C^i c^»
CO
•^
" cq
CO
uo
(N
o
s^
N t^ Om
M
05 OC' CO >^ 00 00 -^
f-H ^ CI 00 CD CO O
■*
IN
Moca
■-*l
^
§?g s§
lO
r-
g
CD(M t~-
>o
■0
IM
rtlN^r-(?ir~rt
co
lOC^ 10
CO
1-H O 1^ «
O
OlN t^OO OC^ '^
lO
CO COrH
CO
ss; 8s
C^
•*0S03I^Sl>^
-f
r-
CO
IH t>
s
cs
lo
cOTi<
s.
i-Toi
5
s
inrH
CO
o«o to-fl*
lO
b- CD 03 CO O ^H lO
s
t~-
-H IN t^
c<>
NO 0000
03
i-H .-^ t^ lO l^ CD CO
cr
r^
O5U0
05
o
CD ^— it>-0 -HO
c<
•*
lOt>M
<
c^
-lO O300
S2 Sg8
oc
C^ CO CO CO »o CO r^
CD C<1 C5 ^ CO C^ CO
00
o>
■0
C.1 "OCD
X
CO
10
C~)
sa
o
0(N-*i-lCO IN
■*
IN
Tf
lO
-1 e<iff
CO
IN N
o
CO
t^
lO
CD
CO
S
"5
CD
s
COOO i-<CD
o
CO CC O t^ •"! o ^
c<
t^
05
-a<oco
CO
«« loa'
CO
00 C^^ CO O ^ 00 CO
Cl
-HCOC^
t-
u5t^ >-ir-
t-
r* 03 CD t-' CD CO »o
IN
05IN
00
2"S" SS
00
co^oToTco'^crcr
(N
co"
-t"
c^-^cr-
ir
■*■
(M
t^ (N O oc CO ^ CO
00
05
00—1
lO
-HOO occ
00
OS r^ -^ CO CD CO c^
CO
r~
CO
050rt
CD
o'^- « .o^
c<
^N^^T-T-^ -fjT
o
oT
CO
CD^Co"
IN*
S ■«<CO
o
•* CO
05
CO
CO
CDt-H
s
00
05
t^
sg 3S
§
lO rt-HC^05 »0
CO
Tl<
cDCDi-H
CO
CO
CDINCO rt CO IN-
•*
00
00
COC^JCO
a=
CO
lOlM 0-*
•*
rt rt (N CO
05
Tt* 05
CO
cs
r-T t^X
(M
c^
U5
CO
iH
lO
10
°
•*0 Tt<«D
OS
r^ t^ OS ■<** --^ CD c^
~z
t^
c^
cocor-
CO
to
1002 IMTO
t~-
-^ CO C-1 IN -< -H CD
05
C<l
005CD
CD
9;
oi^a' ooi-H
to
CO (N CD O
t-
-m
OS
•-iCM -3-
oc
>o
rt" ^N
CQ
CO
X
cocDm
T*
U5
rHM
1-
t~-
c<t
CO
^
■a
c
1
73 CO
<o a
a -2
60
"o
i
i
1— 1
a'>
0:1 a
>>
.2
•a
^a
"3
1
§
I
n"5
Ui
^
3
*^
a 10
-2
>>
_c
t
-d
C8
03 a
"•2
u
o
o
i2l>
m"*^
(B
O
a
1
o
>
"3
3
J
p.
IS
j
: s.sg
g .Si-
a
a
c
c3
"a
c
"
'3
C3
c
s
-d
a
c,
c
0!
1-
c
(2 .S 'H S
.
a
Loan companies, etc.
Stock and bond brok(
Eeal estate, loan, and
development compj
Holding and leasing i
(S
"a
c
IS II III
o § M M o« a
c
p
cc
c
a
c
E-
8
a
1
a
c
c
fill-
•fill
« 03 . p
c
c
c
c,
a
>
"a
c
i
"o
c
a
lO *0 lO »c
•^lOcD r^ oooo
lO »0 »0 O lO uO CD
,_,
g S3
CO
rH
■"•
""
■"
"^
'-'
1
70
STATISTICS OF INCOME.
TABLE 10.— CORPORATION RETURNS— DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS.
[Income returned for the calendar year ended Dec. 31, 1920.]
AGRICULTURE AND RELATED INDUSTRIES.
Income classes.
Num-
ber.
Net income.
Income
tax.
War
profits
and excess
profits
tax.
Total tax.
Average
amount
of tax.
Per cent
of total
tax to
net
income.
Reporting net income:
$0 to $2,000
2,031
800
415
457
80
54
16
13
7
1
$1,648,310
2,538,681
2,913,501
10,014,620
5,656,876
8,675,923
5,766,774
8,812,773
15,734,646
9, 718, 172
$2,000 to $5,000
$93,638
217,848
842,483
484, 179
713,161
491,404
738,587
1,170,616
677,345
$7, 197
79, 152
715, 190
630,216
1,323,922
786,660
1,381,993
3,894,033
2,922,640
$100,835
297,000
1,557,673
1,114,395
2,037,083
1,278,064
2,120,580
5,064,049
3,599,985
$126
716
3,408
13,930
37,724
79,879
163, 122
723, 521
3,599,985
3.97
$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
10.19
15.55
19.70
23.48
22.16
24.06
32.19
37.04
Total
3,874
5,312
71,480,276
2 66,139,680
5,429,261
11,741,003
17, 170, 264
19,316
124.59
Reporting no net income
Grand total
9,186
5,340,596
5, 429, 261
11,741,003
17,170,264
MINING AND QUARRYING.
Reporting net income:
$0 to $2,000
2,108
992
676
1,569
549
558
252
122
90
17
$1,622,591
3,211,435
4,873,746
37,818,718
38,842,901
88,098,401
87,404,119
85,690,827
169,981,604
184,529,446
$2,000 to $5,000
$129,092
327,350
2,963,909
2,950,510
6,586,259
6,508,765
6,886,489
14,281,553
16,165,638
$20,062
186, 485
5,690,904
8,216,816
20,157,021
20,255,665
19,921,118
24,057,304
19,291,032
$149, 154
513,835
8,654,813
11,167,326
26,743,280
26,764,430
26,807,607
38,338,857
35,456,670
$150
760
5,516
20,341
47,927
106,208
219,734
425,987
2,085,686
4.64
$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
10.54
22.88
28.75
30.36
30.62
31.28
22.55
19.21
Total
6,933
10,601
702,073,788
2 176,505,076
56,799,565
117,796,407
174,595,972
1 36, 186
124.93
Reporting no net income. .
17, 534
525,568,712
56,799,565
117, 7%, 407
174,595,972
MANUFACTURING— EMBRACING ALL MANUFACTURES.
Reporting net income:
$0 to $2,000
13, 740
9,633
6,187
11, 525
3,203
2,724
1,185
659
484
85
$12,390,079
31,153,024
44, 199, 734
269, 597, 882
226,072,104
427,312,255
412,792,034
454, 4.50, 745
943, 197, 384
1,295,258,488
$2,000 to $5,000
$1,224,725
3,044,809
21,913,857
18,559,344
34,475,504
33,331,889
36, 370, 542
79, 568, 258
107,611,517
$152,780
1,633,954
28,096,779
33,802,252
71,836,605
71,336,695
81,473,292
150,330,377
170,'191,394
$1,377,505
4,678,763
50,010,636
52,361,596
106,312,109
104,668,584
117,849,834
229,898,635
277,802,911
$143
756
4,339
16,348
39,028
88,328
178,831
474,997
3, 268, 270
4.42
$5,(K)0 to $10,000
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $2.50,000
$250,000 to $.500,000
$5(X),000 to $1,000,000...
$1,000,000 to $5,000,000.
$5,000,000 and over
10.59
18. S5
23.16
24.88
25.36
25.93
24.37
21.44
Total
49, 425
28, 746
4.116,424,329
2 834, 146, 460
338,106,445
608,85-1,128 944,960,573
126,481
123.04
Reporting no net income. .
Grand total
78, 171
3,282,277,869
336,106,445
608,854,128 944.960.573
1 Average for returns reporting net income of $2,000 and over.
s Deficit.
STATTSTTCS OF INCOME.
71
TABLE 10.— CORPORATION RETURNS— DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS— Continued.
MANUFACTURING— FOOD PRODUCTS, LIQUORS, AND TOBACCO.
Income classes.
Num-
ber.
Net income.
Income
tax.
"War
profits
and excess
profits
tax.
Total tax.
Average
amount
of tax.
Per cent
of total
tax to
net
income.
Reporting net income:
$0 to $2,000
2,930
1,515
929
1,465
311
211
86
41
51
12
$2,447,754
4,807,787
6,639,824
32,824,213
21,254,568
33,018,290
29,383,015
29,922,273
122,379,638
122, 169, 689
$2,000 to $5,000
$181,060
465,873
2,694,551
1,766,703
2,681,492
2,386,469
2,410,753
9,627,683
10, 287, 886
$18,966
218,293
2,933,361
2,652,121
4,782,072
4,169,611
4,685,244
19,788,115
18,787,448
$200,026
684, 166
5,627,912
4,418,824
7,463,564
6,556,080
7,095,997
29,415,798
29,075,334
$132
736
3,842
14,208
35,372
76,233
173,073
576,780
2,422,945
4.16
$5,000 to$ 0,000
$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
10.30
17.15
20.79
22.60
22.31
23.71
24.04
23.80
Total
7,551
6,167
404,847,051
2 183,895,444
32,502,470
58,035,231
90,537,701
119,593
1 22. 50
Reporting no net income. .
Grand total
13,718
220,951,607
32,502,470
58, 035, 231 1 90. .5.37. 701
MANUFACTURING— TEXTILE AND TEXTILE PRODUCTS.
Reporting net income:
80 to $2,000
1,558
$1,490,833
3, 530, 655
4,235,474
$2,000 to $5,000
1,102
$137, 470
$14,207
123, 879
$151,677
412, 539
$138
4.30
$5,000 to 810,000
591
288, 660
698
9.74
$10,000 to $50,000
1,124
26,176,995
2,174,576
2,076,353
4,250,929
3,782
16.24
$50,000 to $100,000
377
26, 632, 122
2, 230, 608
3,294,850
•5,525,458
14,656
20.75
$100,000 to $250,000
392
61, 187, 731
.5,000,681
9,792,660
14, 793, 344
37, 738
24.18
$250,000 to $500,000
211
7.3,113,712
5,988,303
12, 883, 525
18,871,828
89,440
25.81
$500,000 to $1,000,000...
103
72, 109, 593
5,564,843
14,344,621
19,909,464
193,296
27.61
$1,000,000 to $5,000,000. .
82
138, 050, 880
10,606,462
28,721,412
39,327,874
479,608
28.49
$5,000,000 and over
5
52,084,905
3, 590, 859
14,935,553
18,526,412
3, 705, 282
35.57
Total
5,545
4,576
458, 612», 900 35. 582. 465
86,187,060
121,769,525
130,542
1 26.64
Reporting no net income. .
2 166,646,390
^ '
Grand total
10, 121
291,966,510
35,582,465 86.187.060
121,769,525
MANUFACTURING— LEATHER AND LEATHER PRODUCTS.
Reporting net income:
$0 to $2,000
334
241
159
295
79
73
32
13
3
1
$298,762
767,701
1,143,283
7,259,013
5,640,937
11,343,262
11, 125, 479
8,070.385
6, 364, 779
9,014,588
$2,000 to $5,000
$28,908
78,390
591,855
472,459
918,281
910,010
648,406
460,708
711,825
$3,085
29,705
648,111
666, 238
1,651,593
1,854,906
1,526,263
1,748,380
1,862,248
$31,993
108,095
1,239,966
1, 138, 697
2,569,874
2,764,916
2, 174, 669
2,209,088
2,574,073
$133
680
4,203
14,414
35,204
86,404
167,282
736,363
2,574,073
4.17
$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
9.45
17.08
20.19
22.66
24.85
26.94
34.71
28.55
Total
1,230
932
61,028,189
2 103,921,943
4,820,842
9,990,529
14,811,371
116,531
1 24 39
Reporting no net income. .
Grand total
2,162
42,893,754
4,820,842
9,990,529
14,811,371
Average for returns reporting net income of $2,000 and over.
2 Deficit.
72
STATISTICS OF INCOME.
TABLE 10.— CORPORATION RETURNS— DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS— Continued.
MANUFACTURING— RUBBER AND RUBBER GOODS.
Income classes.
Num-
ber.
Net income.
Income
tax.
War
profits
and excess
profits
tax.
Total tax.
Average
amount
of tax.
Per cent
of total
tax to
net
income.
Reporting net income:
$0 to $2,000
73
52
36
63
20
20
4
6
4
1
$63,622
164, 143
267,678
1,354,016
1,375,575
3,401,382
1,415,007
4,106,450
6,264,429
8,265,674
$2,000 to $5,000
$6,001
18, 488
111,658
117,329
298, 760
129,011
346,993
464,778
825, 766
$898
3,405
67, 446
143, 180
362,534
113, 298
607,080
131,847
$6,899
21, 893
179, 104
260, 509
661, 294
242,309
954,073
596,625
825, 766
$133
608
2,843
13,025
33,065
60,577
159,012
149, 156
825, 766
4 20
$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 81,000,000...
$1,000,000 to $5,000,000..
$5, 000,000 and over
8.18
13.23
18.94
19.44
17.12
23.23
9.52
9.99
Total
279
392
26,677,976
2 31,575,079
2,318,784
1,429,688
3,748,472
1 18, 196
» 14 08
Reporting no net income . .
Grand total
671
4,897,103
2,318,784
1,429,688
3,748,472
MANUFACTURING— LUMBER AND WOOD PRODUCTS.
Reporting net income:
$0 to $2,000
qfin
$943,659
2,911,263
5,093,774
37,890,955
33,272,604
65,059,220
49,627,058
52,444,060
68,331,672
5,695,314
$2,000 to $5,000
890
$115,078
351,407
3,059,305
2,677,011
5,150,311
3,961,368
4,117,418
5,638,261
540, 394
$16,918
177,093
4,278,087
5, 547, 618
12,300,986
9,284,351
10,060,453
11,399,413
284, 487
$131,996
528, 500
7,337,392
8,224,629
17,451,297
13, 245, 719
14,177,871
17,037,674
824,881
$148
755
4,615
17,388
41, 256
91,984
181,768
415,553
824,881
4.53
$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....
700
1,590
473
423
144
78
41
1
10.38
19.36
24.72
26.82
26.69
27.03
24.93
14.48
Total.. .
5,300
1,965
321, 269, 579
2 27,169,095
25, 610; 553
53,349,406
78,959,959
1 18, 194
1 24. 65
Reporting no net income . .
Grand total
7. 265
294,100,484
25,610,553
53,349,406
78,959,959
MANUFACTURING— PAPER, PULP, AND PRODUCTS.
Reporting i ncome :
$0 to $2,000
170
194
137
365
137
149
90
59
43
5
$157,643
633, 309
995,006
8,994,620
9, 847, 107
22, 821, 203
31, 866, 777
42, 275, 068
82,360,680
41,664,902
$2,000 to $5,000
$24, 824
66,971
733, 963
819, 112
1, 758, 423
2, 363, 673
3, 106, 901
6, 278, 620
3,322,981
$2, 333
54, 36S
1,302,458
1,999,462
4, 718, 800
7, 708, 474
10, 849, 209
19, 005, 945
8, 187, 489
$27, 157
121, 339
2, 036, 421
2, 818, 574
6, 477, 223
10, 070, 147
13, 956, 110
25, 2S4, 565
11, 510, 470
$140
886
5,579
20, 574
43, 471
111, 891
236, 544
588, 013
2,302,094
4.29
$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
12.19
22.64
28.62
28.38
31.60
33.01
30.70
27.63
Total
1,349
344
241,616,315
2 4,034,761
18, 475, 468i .'«. S26. ,538
72, 302, 006
1 61, 325
129.94
Reporting no net income. ..
1,693
237, 581, 554
18, 475, 468
53, 826, 538
72, 302, 006
' Average for returns reporting net income of $2,000 and over.
» Deficit.
STATISTICS OF INCOME. 73
TABLE 10.— CORPORATION RETURNS— DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS— Contimied.
MANUFACTURING— PRINTING AND PUBLISHING.
Income classes.
Num-
ber.
Net income.
Income
tax.
War
profits
and excess
profits
tax.
Total tax.
Average
amount
of tax.
Per cent
of total
tax to
net
income.
Keporting net income:
$0 to $2,000
2,119
1,591
871
1,261
272
180
54
30
14
1
$1,934,259
5,173,234
6, 143, 699
28, 066, 049
18, 681, 274
28, 300, 834
18,928,771
20,434,337
25,637,349
9, 860, 180
$2 000 to $5,000
$202, 905
409,053
2, 187, 464
1, 422, 668
2, 199, 128
1, 487, 496
1, .566, 157
3, 024, 415
727, 076
$32, 641
306,863
3, 910, 528
3,679,047
5,817,779
3, 308, 427
4, 500, 975
4,890,077
2, 576, 945
$235, 546
715, 916
6,097,992
5, 101, 715
8, 016, 907
4,795,923
6, 067, 132
7,914,492
3, 304, 021
$148
822
4,836
18,756
44,538
88,813
202, 238
56.5, 321
3, 304, 021
4 55
$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
11.65
21.73
27.31
28.33
25.34
29.69
30.87
33.51
6,393
1,695
163, 159, 986
2 13, 709, 458
13, 226, 362
29, 023, 282
42, 249, 644
1 9, 885
1 26.21
Reporting no net income. .
Grand total
8,088
149,450,528 13.226.362
29,023,282
42, 249, 644
MANUFACTURING— CHEMICALS AND ALLIED SUBSTANCES.
Reporting net income:
$0 to $2,000
1,007
$770, 913
$2,000 to $5,000
486
1, 571, 092
$65, 268
175, 384
$8,480
$73, 748
267,826
$152
4.69
$5,000 to $10,000
354
2, 523, 782
92,442
757
10.61
$10,000 to $50,000
662
15,273,518
1, 260, 559
1, 369, 3.54
2,629,913
3,973
17.22
$50,000 to $100,000
192
13, 548, 643
1, 175, 764
2, 113, 992
3, 289, 756
17,134
24.28
$100,000 to $250,000
175
27,778,200
2, 254, 587
4, 466, 848
6, 721, 435
38, 408
24.20
$250,000 to $500,000
77
27,799,052
2, 225, 084
4,977,537
7, 202, 621
93, 541
25.91
$500,000 to $1,000,000...
50
33, 816, 239
2, 831, 291
5, 156, 449
7, 987, 740
159, 755
23.62
$1,000,000 to $5,000,000.
35
73, 927, 239
7, 137, 220
7, 851, 764
14, 988, 984
428, 257
20.28
$5,000,000 and over
9
244, 360, 982
20, 708, 146
34, 293, 207
5.5, 001, 353
6,111,261
22.51
Total
3,047
2,779
441, 369, 660
2 96, 439, 756
37, 833, 303
60, 330, 073
98, 163, 376
1 48, 119
122.28
Reporting no net income. .
Grand total
5,826
344, 929, 904
37,833,303
60, 330, 073
98,163,376
MANUFACTURING— STONE, CLAY, AND GLASS PRODUCTS.
Reporting net income:
$0 to $2,000
634
547
371
659
216
148
42
23
19
2
$613, 901
1
$2,000 to $5,000
1,810,936
2,641,979
15,201,106
15,617,470
22,323,984
14, 562, 717
16,071,552
36, 187, 031
26, 142, 451
$74,962
181, 538
1, 228, 143
1,277,705
1,775,267
1, 154, 934
1,330,716
3, 560, 335
1, 945, 891
$8,259
99,243
1, 716, 426
2, 336, 181
3,987,417
2, 800, 618
2, 581, 154
4, 814, 178
6,486,657
$83 22i «is^
4 60
$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
280, 781
2,944,569
3, 613, 886
5,762,684
3,955,552
3,911,870
8, 374, 513
8, 432, 548
757
4,468
16, 731
38, 937
94,180
170, 081
440,764
4, 216, 274
10.63
19.37
23.14
25.81
27. 16
24.34
23.14
32.26
Total
2,661
1,001
151, 173, 127
2 8, 287, 187
12, 529, 491
24, 830, 133
37, 359, 624
1 18, 431
1 24 81
Reporting no net income. .
Grand total
3,662
142,885,940
12, 529, 491
24, 830, 133
37,359,624
1 Average for returns reporting net income of $2,000 and over.
3 Deficit.
74 STATISTICS OF INCOME.
TABLE 10.— CORPOBATION RETUBNS— DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS— Continued.
MANUFACTURING— METAL AND METAL PRODUCTS.
Income classes.
Num-
ber.
Net income.
Income
tax.
War
profits
and excess
profits
tax.
Total tax.
Average
amoimt
of tax.
Per cent
of total
tax to
net
income.
Reporting net Income:
$0 to $2,000
2,179
1,814
1,262
2,711
792
673
336
188
145
35
$2,122,066
5,871,430
8,976,546
65,138,313
56,547,502
106,733,094
116,536,767
127,200,358
296,209,176
626,312,231
$2,000 to $5,000
$232,794
625,420
5,322,623
4,653,984
8,714,701
9,499,846
10,352,416
24,878,550
51,882,225
$31,864
321,572
6,484,714
7,871,910
16,760,326
18,588,126
20,726,208
41,367,149
65,543,366
$264,658
946,992
11,807,337
12,525,894
25,475,027
28,087,972
31,078,624
66,245,699
117,425,591
$146
750
4,355
15,816
37,853
83,595
165,312
456,867
3,355,017
4.51
10.55
18.13
22.15
23.87
24.10
24.43
22.36
18.75
$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
10,135
4,996
1,411,647,483
2 136,757,073
116,162,559
177,695,235
293,857,794
136,935
1 20. 85
Reporting no net income. .
Grand total
15,131
1,274,890,410
116,162,559
177,695,235
293,857,794
ALL OTHER MANUFACTURING INDUSTRIES. 1
1
Reporting net income:
$0 to $2,000
1,776 $1,546,667
l,20r 3,912,074
777| 5,538,689
1,330 31,419,084
334 23,654,302
280l 45,345,055
1091 38,433,679
68 48,000,430
47 87,484,511
13: 149,687,572
$2,000 to $5,000
$155,455
383,625
2,549,160
1,946,001
3,723,870
3,225,695
4,100,648
7,891,226
13,068,468
$15, 129
207,091
3,309,941
3,497,653
7,195,590
5,649,822
6,435,636
10,612,097
17,233,994
$170,584
590,716
5,859,101
5,443,654
10,919,460
8,875,517
10,536,284
18,503,323
30,302,462
$142
760
4,405
16,298
38,998
81,427
154,945
393,688
2,330,959
4.36
10.67
18.65
23.01
24.08
23.09
21.95
21.15
20.24
$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
5,935| 435,022,063
3, 8991 2 61,710,274
37,044,148
54,156,953
91,201,101
121,929
121.03
Reporting no net income. .
9,834
373,311,789
37,044,148
54,156,953
91,201,101
CONSTRUCTION.
Reporting net income:
$0 to $2,000
2,555
2,070
1,107
1,031
115
78
29
12
11
2
$2,371,045
6,649,423
7,564,053
21,053,935
7,796,607
11,578,310
10,349,714
8,975,736
24,264,817
12,948,372
$2,000 to $5,000
$255,270
492, 545
1,621,537
629,844
914,208
801,960
550, 172
1,631,588
621,671
$58,427
407,060
2,752,940
1,259,757
2,107,226
2,016,289
3,032,254
7,594,763
6,432,251
$313,697
899,605
4,374,477
1,889,601
3,021,434
2,818,249
3,582,426
9,226,351
7,053,922
$152
813
4,243
16,431
38,736
97, 181
298,536
838,759
3,526,961
4.72
$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
11. 89
20.78
24.24
26.09
27.22
39.91
38.02
54.48
Total
7,010
2,950
113,552,012
2 28,209,391
7,518,795
25,660,967
33,179,762
17,448
129.84
Reporting no net income. .
9,960
85,342,621
7,518,795
25,660,967
33,179,762
1 Average for returns reporting net income of $2,000 and over.
a Deficit.
STATISTICS OF INCOME.
75
TABLE 10.— CORPORATION RETURNS— DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS— Continued.
TRANSPORTATION AND OTHER PUBLIC UTILITIES.
Income classes.
Num-
ber.
Net income.
Income
tax.
War
profits
and excess
profits
tax.
Total tax.
Average
amount
of tax.
Per cent
of total
tax to
net
income.
Reporting net income:
$0 to $2,000
7,229
2,462
1,079
1,321
234
269
126
86
86
30
$5,298,409
7,767,859
7,505,566
28,970,192
16,314,273
42,457,258
44,084,094
59,499,227
179,841,815
437,392,234
$2,000 to $5,000
$315,643
514, 243
2,477,080
1,427,709
3,955,536
4,059,245
5, 552, 487
16,736,792
40,807,751
$42,424
229,498
1,764,852
1,111,340
2,329,187
2,761,129
3,037,822
6,957,680
4,542,688
$358,067
743, 741
4,241,932
2,539,049
6,284,723
6,820,374
8,590,309
23,694,472
45,-350,439
$145
689
3,211
10,851
23,363
54,130
99,887
275,517
1,511,681
4.61
$5,0QP to $10,000
$10,000 to $50,000
$50,000 to 8100,000
$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
9.91
14.64
15.56
14.80
15.47
14.44
13. 17
10.37
Total
12,922
7,677
829,130,927
2 150,505,207
75,846,486
22,776,620
98,623,106
1 17,324
1 11 97
Reporting no net income. .
Grand total
20,599
678,625,7201 75.846.486l 22.776.620
98,623,106
' '
TRADE.
Reporting net income:
$0 to $2,000
18,631
13, 739
7,735
9,2.34
1,566
954
2.50
108
58
7
818,202,379
44, 448, 769
54,457,309
198,886,171
108,822,595
142,505.450
85, 780, 723
74,968,951
104,091,098
79,009,885
$2,000 to $.5,000
$1,799,934
3,778,840
15,926,059
8,814,972
11,430,165
6,814,909
6,068,761
8,740,053
6,370,682
$509,597
2,183,667
21,910,284
17,174,724
25,077,896
15,069,614
12,6.53,752
13,884,570
14,404,441
$2,309,531
5,962,507
37,836,343
25.989,696
36,508,061
21,884,523
18,722.513
22.624,623
20,775,123
$168
771
4,098
16,596
38,268
87,538
173,357
390,080
2.967,875
5.20
$5,000 to $10,000
$10,000 to 850,000
$50,000 to $100,000
$100,000 toS 250,000
$2.50,000 to $500,000
$.500,000 to 81,000,000...
$1,000,000 to $5,000,000. .
$5,000,000 and over
10.95
19.02
23.88
26. 62
25.51
24. 97
21.74
26.29
Total
52,278
26,607
911,173,330
2 339,482,009
69,744,375
122, 868, 545 1 92 61 2 020
1 5, 725
121.57
Reporting no net income . .
Grand total
78,885
571,691,321 69.744.375
122,868,545
192,612,920
PUBLIC SERVICE— PROFESSIONAL, AMUSEMENTS, HOTELS, ETC.
Reporting net income:
$0 to 82,000
5,460
2,902
1,360
1,735
250
133
39
24
11
$4,348,324
9,273,890
9,585,582
35,916,481
17,079,579
19,832,153
12,550,890
15,804,338
21,099,625
$2,000 to $5,000
$364,990
642,239
2,858,939
1,365.504
1,576,386
1,033,103
1,254,932
1,736,945
$64,648
481,046
4,647,795
2,807,758
3,577,821
2,367,432
3,136,540
3,631,458
$429,638
1,123,285
7,506,734
4,173,262
5,154,207
3,400,535
4,391,472
5,368,403
$148
826
4,327
16,693
38,753
87, 193
182,978
488,037
4.63
$5,000 to 810,000
810,000 to 850,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to 8500,000
$500,000 to $1,000,000...
81,000,000 to 85,000,000. .
85,000,000 and over
11.72
20.90
24.43
25.99
27.09
27.79
25.44
Total
11,914
5,576
145, 490, 862
2 29,199,368
10,833,038
20,714,498
31,547,536
14,888
1 22. 35
Reporting no net income. .
.
Grand totaL
17,490
116,291,494
10, 833, 038
20, 714, 498
31,547,536
1 Average for returns reporting net income of $2,000 and over.
5375°— 22 6
2 Deficit.
76
STATISTICS OF INCOME.
TABLE 10.— CORPORATION RETURNS— DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS— Continued.
FINANCE, BANKING, INSURANCE, ETC.
Income classes.
Num-
ber.
Net income.
Income
tax.
War
profits
and excess
profits
tax.
Total tax.
Average
amount
of tax.
Per cent
of total
tax to
net
income.
22, 222
13,670
8,741
8,757
1,022
669
199
104
85
15
$18,554,952
44, 408, 451
61, 468, 600
176, 563, 130
70,675,957
102, 116, 817
68, 353, 358
70,040,931
162, 759, 792
158,362,131
Reporting net income:
$0 to 82,000
$2,000 to $5,000
$1,649,629
3,961,239
13, 590, 630
5,620,665
8,068,269
5, 319, 467
5, 456, 369
11, 801, 836
11,957,673
$115,562
1, 093, 169
7, 694, 812
3, 824, 324
5, 932, 073
4, 101, 709
4, 144, 273
11, 594, 234
13, 075, 673
$1,705,191
5,054,408
21, 285, 442
9, 444, 989
14, 000, 342
9, 421, 176
9, 600, 642
23, 396, 070
25, 033, 346
$129
578
2,431
9,242
20,927
47, 343
92, 314
275,248
1,668,890
3.97
$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
8.22
• 12,06
13.36
13,71
13.78
13.71
14.37
15.81
Tota»
55,484
23,418
933,304,119
2 293,936,196
67,425,777
51,575,829
119,001,606
1 3, 578
1 13. 01
Reporting no net income. .
78,902
639,367,923
67, 425, 777
51,575,829
119,001,606
COMBINATIONS, PREDOMINANT INDUSTRY NOT ASCERTAINABLE.
Reporting net income:
$0 to $2 000
620
294
164
221
52
44
22
12
4
3
$452, 433
917,763
1,139,978
4, 844, 196
3, 718, 338
7, 210, 463
8,093,328
8,678,321
5,734,474
26,113,620
$2,000 to $5,000
$33, 822
78, 923
401,053
403, 152
618, 884
685, 064
742,933
483, 873
2, 514, 887
$3,097
34,748
330,690
447, 476
756, 789
995, 561
1, 213, 457
857, 013
664, 731
$36,919
113,671
731, 743
850, 628
1,375,673
1, 680, 625
1,956,390
1, 340, 886
3,179,618
$126
693
3,311
16,358
31,265
76, 392
163,033
335, 222
1,059,873
4.02
$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
9.97
15.11
22.88
19.08
20.77
22.54
23.38
12.18
Total
1,436
1,672
66,902,914
2 34, 527, 084
5, 962, 591
5, 303, 562
11, 266, 153
113,807
1 16. 95
Reporting no net income. .
3, lOsI 32. 375. 83ni 5. 962. ,591
5, 303, 562! 11. 266. 153
' '
' '
CONCERNS IN LIQUIDATION.
Reporting net income:
80 to $2,000
1,299
296
147
141
21
14
6
2
$936,251
926,228
1,046,824
2,830,692
1,570,815
2,202,168
2,042,092
1,450,160
$2,000 to $5,000
$32,394
70, 571
212,325
127, 467
148,221
117,878
126,896
$1,889
31,053
237, 373
219, 266
466, 688
444,458
32, 493
$34,283
101,624
449,698
346,733
614,909
562,336
159,389
$116
691
3,189
16,511
43,922
93,723
79,695
3.70
$5,000 to $10,0(X)
$10,000 to $50,000
$50,000 to $100,000
$100,000 to $250,000
$250,000 to $500,000
$500,000 to $1 ,ooo,oaL . .
$1,000,000 to $5,000,000 .
9.71
15.89
22.07
27.92
27.54
10.99
$5,000,000 and over
Total
1,926
4,367
13,005,230
2 72,571,091
835,752
1,433,220
2,268,972
1.3,619
1 18.80
Reporting no net income . .
6,293
2 59,565,861
835,752
1,433,220
2,268,972
1 Average for returns reporting net income of $2,000 and over.
2 Deficit.
STATISTICS OF INCOME.
77
TABLE 10.— CORPORATION RETURNS— DISTRIBUTION BY INCOME
CLASSES BY INDUSTRIAL GROUPS— Continued.
INACTIVE CONCERNS.
Income classes.
Num-
ber.
Net income.
Income
tax.
War
profits
and excess
profits
tax.
Total tax.
Average
amount
of tax.
Per cent
of total
tax to
net
income.
Reporting net income:
$0 to $2,000
10
14
4
3
$10,855
42,433
21,247
42,491
$2,000 to S5,000
$2, 012
1,271
2,924
$309
527
736
$2,321
1,798
3,660
$166
450
1,220
5 47
$5,000 to S10,000
$10,000 to $50,000
$50,000 to $100,000
8.46
8.61
$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
31
25,436
117,026
M, 202, 182
6,207
1,572
7,779
1370
1 7 33
Reiwrting no net income . .
25,467
2 4,085,156
6,207
1,572
7,779
Average for returns reporting net income of $2,000 and over.
» Deficit.
78
STATISTICS OF INCOME.
TABLE 11.— PERSONAL BETUIINS— DISTRIBUTION BY INCOME
CLASSES.
[Income returned for the calendar year ended Dec. 31, 1920.]
AT.ATt AMA.
Number
of
returns.
Net
income.
Exemption from
norma.l tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$1,000 to $2,000 1
5,099
12,982
9,595
12, 388
164
6,285
49
2,337
1,102
708
455
329
247
200
167
125
84
92
228
106
71
75
38
18
15
5
6
7
6
1
$7,971,996
19,385,057
21,800,601
30,855,592
531,261
21,435,154
231,609
10,387,651
6,041,824
4,581,638
3,388,611
2,782,575
2,341,477
2,087,959
1,922,680
1,563,950
1, 136, 811
1,323,872
3,897,950
2,355,983
1,926,843
2,615,211
1,704,569
986,336
961,637
371,220
497,318
652,024
(2)
$10,666,910
13,076,161
24,386,740
22,798,460
513, 233
13,735,756
101, 339
5,255,892
2,394,586
1,533,123
972,983
703,325
531, 150
429,800
349,100
259,840
179,400
183,920
482,400
222,772
151,000
152,200
75,800
35,600
27,200
8,800
14,600
11,600
$162,714
313, 467
102,254
799,088
65,315
642, 953
176,984
665,320
583, 194
481,612
337,025
337,602
308,325
311, 172
399,568
271,842
229, 122
176,067
850,092
527,734
497,173
646,280
632,732
185,766
227, Oil
151, 858
68,252
185,229
0)
$1,000 to $2,000
$250, 834
$250 834
$2,000 to $3,000 1
$2,000 to $3,000
319,669
319, 669
$3,000 to $4,000 1
$3,000 to $4,000
300, 195
300, 195
$4,000 to $5,000 1
$4,000 to $5,000
196,406
133,174
112,258
101,910
93,974
84,144
81,535
73,707
66,380
47,358
63,959
176,792
114,035
100,640
135, 195
80,689
58,006
54,079
18,021
32, 175
39,091
0)
196 406
$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
$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....
$5,266
13,765
17,670
20,993
23,414
25,515
28,264
26,859
22, 170
29, 410
111, 966
96,968
103, 136
190,544
166,780
120,442
140, 141
63, 520
95,770
142,267
(})
(2)
138, 440
126,023
119,580
114,967
107, 558
107,050
101,971
93,239
69,528
93,369
288,758
211,003
203,776
325,739
247,469
178,448
194,220
81,541
127,945
181,358
(})
$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
$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
865, 524
15, 800
172,079
53,000
250,719
303, 719
Grand total
52,984
156,604,933
99,269,490
10,507,830
2,787,226
1,695,579
4,482,805
alask::a.
$1,000 to $2,0001.
$1,000 to $2,000...
$2,000 to $3,0001.
$2,000 to $3,000...
$3,000 to $4,0001.
$3,000 to $4,000...
$4,000 to $5,0001.
$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.
414,000 to $15,000.
925
4,453
1,042
2,359
47
986
$1,110,250
6, 237, 254
2,396,625
5, 898, 049
150, 450
2,949,340
101,353
100,708
97,091
73, 177
41,391
36, 847
20,214
23,352
25,374
40,902
$1,488,600
4, 453, 400
2,384,600
3, 160, 200
114,900
2,070,500
$14,675
12,460
39,729
46,200
43,800
26,800
19, 000
10,400
9,400
3,400
4,400
4,600
5,800
14,000
1,312
3,548
10,260
3,716
5,475
5,752
$71,355
"i69,'6i5'
35,153
1,669
2,226
3,005
2,453
1,466
1,246
1,025
740
1,260
2,413
1 Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.
295
364
310
345
229
354
449
816
STATISTICS OF INCOME.
79
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSES— Continued.
ATiAS KA— Continued .
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$15,000 to $20,000
$20,000 to $25,000
3
(2)
(2)
(2)
(2)
(^)
(*)
$25,000 to $30,000
$30,000 to $40,000
$40,000 to $50,000
$50,000 to $60,000
1
r-)
(^)
(')
{')
(')
{')
$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....
$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
$5,000,000 and over
Classes grouped ^
$98,398
$7,200
$200
$6,720 $5,59i
$12,311
Grand total
9,899
19,400,775
13,853,200
111, 127
239,746 8,859 248,605
AltlZONA.
$1,000 to $2,0001
2,489
5,629
4 581
6,754
85
2,821
16
1,001
537
292
164
76
79
52
43
20
12
22
54
22
20
22
12
3
2
$4,125,041
9, 012, 124
10,374,481
16,513,822
281,880
9,565,756
70, 281
4, 515 706
2,922,472
1,8S3,044
1,230,351
643, 713
750,401
511, 039
493, 025
250,695
161,374
319,319
908,267
481, 278
561,094
748, 994
527, 038
170 375
$5,421,748
5, 766, 600
11,535,960
11, 284, 200
231,332
5, 790, 136
41, 364
1 990 800
1, 009, 483
521, 584
261, 100
131, 900
131,600
83,900
71, 280
33,400
17,800
28,600
75,900
35,000
25,800
27,762
16,400
4,300
$10,977
12,981
111,606
50,622
83,640
88,234
49,453
198,763
290,497
286, 678
178, 003
86, 687
135,882
102,575
88, 724
64, 982
41, 751
40, 825
253,403
169, 081
204, 957
228, 628
290,912
120, 230
(2)
$1,000 to $2,000
$130,237
$130,237
$2,000 to $3,000 1
$2,000 to $3,000
208, 4S5
208, 485
$3,000 to $4,000 1
$3,000 to $4,000
147, 928
147,928
$4,000 to $5,000 1
$4,000 to $5,000
96,224
69 558
49, 880
40,829
23,073
2,S, 407
22, 153
20, 586
9,680
6,373
16,211
40,376
23,001
25, 390
39, 253
22, 404
4,698
(2)
96 224
$5,000 to $6,000
$6,000 to $7,000
$7,000 to $8,000
$S,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
$2, 2S2
5,489
6,552
4,840
7,578
6,511
7,204
4,186
2,990
7 062
25,193
19, 487
31,662
53, 223
50, 381
21,714
71 ',820
55, 369
47,381
27,913
35, 985
28, 667
27,790
13, 866
9,363
23,273
65,569
42,488
57, 052
92, 476
72,785
26,412
$80,000 to $90,000
$90,000 to $100,000
1
(^)
(')
m
(-)
(2)
(^)
$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....
$750,000 to $1,000,000..
$1,000,000 to $1,500,000-
1 Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.
80 STATISTICS OF INCOME.
TABLE 11.— PERSONAL RETURNS— DISTRIBTJTION BY INCOME
CLASSES— Continued.
ARIZONA— Continued .
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Income class.
Personal
ex-
emption.
Dividends.
Total
tax.
$1 ,500,000 1 $2,000,000.
$2,000,000 1 $3,000,000.
$3,000,000 to $4,000,000.
$4,000,000 1 $5,000,000.
$5,000,000 and over... .
$225,313
$2,000
$175,773
$5, 157
$39,665
$44,822
Grand total
$24, 812
67,280,486
44,545,949
3,365,844
1,029,906
295,999
1,325,905
ARKANSAS.
$1,000 to $2,000 1
1,768
7,254
9,818
8,474
339
4,929
67
2,300
931
556
388
256
188
141
92
67
69
48
209
73
42
56
22
9
6
2
3
3
2
$2,650,146
10,785,587
22,603,401
21,234,:.30
1, 100, 751
16, 847, 177
292, 902
10, 289, 381
5,072,127
3,602,855
2,891,920
2, 166, 579
1,779,812
1,476,977
1,058,096
837,603
928,324
693, 101
3,593,311
1,608.438
1, 1.53, 138
1,924 888
1,004 283
497, 312
385,669
144,479
249,936
286,475
(2)
$3,544,800
7,294,391
2.5 071,108
15,630,199
1, 015, 500
10, 830, 469
180, 954
4, 923, 767
1, 994, 845
1, 190, 724
822, 400
541,000
391, 800
299,800
188,400
138,200
139, 763
104,600
421,400
143, 200
80,200
109,200
47,800
19,200
14,000
4,800
59000
5,400
$34,921
1
$1,000 to $2,000..
59,330
332,995
257, 627
158, 740
202, 784
150, 421
391, 834
379,351
381, 026
323, 247
288, 149
221, 871
265,184
185, 127
103 676
159, 375
94,709
818, 352
413, 039
278, 129
479,681
182, 104
70,554
107,331
40,218
212,753
171,791
$145,949
$145 949
$2,000 to $3,000 1
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$4 000to$5,(X)0..
221,303
221,303
233,394
2S3,394
200 840
112, 088
90,208
86, 341
70, 719
68,358
54,564
43, 028
37, 527
40, 419
32, 248
158, 774
83,197
59, 584
97,931
58,364
31,148
20,648
7,697
6,131
8,599
(2)
200, 840
$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
$40,000 to $50,000
$50,000 to $00,000
$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 1 8200,000. .
$4,034
10,631
15, 115
16,361
17,632
18, 156
15, 592
14,432
18,066
15,180
103,918
65, 198
62,618
138,214
100, 167
61,484
56,409
23,958
48,464
64,140
116,122
100,839
101.456
87,080
85,990
72. 720
58,620
51,959
58.485
47,428
262, 692
148.395
122,202
236 145
158,531
92,632
77 057
31,655
54,595
72,739
$200 000 to $250,000. .
1
$250 000 to .$300,000..
1
$300,000 to $400,000. .
1
$400,000 to $.500,000-. .
1 i
$500,000 to $7.50,000..-.
$750 000 to $1 000,000
1 C^)
(^)
(*)
{')
C)
(»)
$1 000 O00to$l 500 000
$1 '500' 000 1 .$2 000,000
$2 (KK) 000 to $;? 000 000.
$3 000 000 tf) $■} 000,000.
$4 000 000 to $5 000,000.
$.5' 000' 000 and over..
:::;::::::..;;.;..;.;..
901 812
3,000
943,948
429,622
429,622
Grand total
38,113
118,000,710
75,155,920
7,708,327
1,%9,059
1,299,391
3,268,450
CALIFORNIA.
$1,000 to $2,0001.
$1,000 to $2,000...
$2,000 to $'i,0(W 1 .
$2,()(K) t o $:t,(J<K). . .
$.'j,(KK)t().$-l,«)0>-
$:i,(KJ0tO$4,(XJ0...
$4,(XX) to $5,(X)() ' .
34, 534
$54,55.5,655
105,441
158,446,989
26,421
.59,930,216
101,. 304
2.50,0.56,927
2,410
8,2S4,726
5I,90K
179,41.S,8;',1
1,8.54
8,204,535
$f)9, 050, 575
lOf), 227, 878
62, 663, 407
177, .546, 326
4, 709, 363
104,. 527, 310
3, 309, 532
$3, 828, 953
932, 271
6, 12.5, .5.56
1,611,595
4,907,889
3, I.3f),.387
6,962,719
$2,070,306
2, 890, 240
'2,'888,'497'
1 Nontaxable. Personal exemption and d vidcnds exceed net income.
« Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME.
81
TABLE 11.
-PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSES— Continued.
CALIFORNIA— Continued.
Income class.
J4,000 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
$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....
$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 2
Grand total.
Number
of
returns.
27, 437
14, 380
8,252
4,699
3,241
2,368
1,728
1,434
1,170
961
831
2,604
1,315
814
773
417
238
129
97
54
38
88
17
9
4
1
Net
income.
$122,733,494
78,275,943
52,962,310
35, 179, 951
27,484,062
22, 498, 493
18,115,991
16, 458, 404
14,613,431
12,946,863
12,035,479
44, 770, 151
29, 193, 909
22,271,912
26, 628, 037
18,534,952
12,993,483
8,311,279
7, 230, 057
4, 580, 253
3, 599, 385
10,417,913
2, 889, 213
2,031,026
1, 117, 198
(2)
C')
C-)
2,235,526
Exemption from
normal tax.
Personal
ex-
emption.
$55,686,223
29, 147, 184
16,554,782
9, 327, 477
6, 239, 165
4,658,955
3,361,341
2, 869, 452
2, 236, 720
1,871,899
1,645,195
4,957,132
2, 560, 858
1,562,210
1,438,219
764,000
438,200
234, 200
171, 800
91,717
60, 200
147, 192
32, 700
14,400
6,600
(2)
(2)
(.')
3,200
396,973 1,329,006,5941674,115,418 134,392,931 28,741,887
Dividends.
$3,277,652
7,000,524
5,445,581
4,460,931
4, 383, 259
3,602,759
3,270,317
3, 292, 156
2, 933, 349
2, 819, 784
2,644,226
10,708,019
7, 853, 940
6,180,219'
8,501,479
7,000,521
4, 340, 476
3, 469, 237
3, 234, 532
2,546,179
1, 253, 480
5,692,876
1,770,216
542, 856
649,617
(2)
13,373
Normal
tax.
82,547,140
1, 813, 257
1,381,926
1,097,747
965, 505
837, 716
705, 404
683, 770
623, 531
555, 788
523, 147
2, 032, 404
1,387,024
1,074,029
1,258,935
866, 635
640, 257
380, 025
324, 024
163, 335
189, 259
401,294
96,868
124, 597
42, 350
(2)
Surtax.
(')
(^)
176, 817
$38, 879
115,686
177, 091
198, 673
224,317
223,008
228, 837
253, 046
252, 302
265, 007
1, 291, 866
1, 200, 459
1,201,145
1,917,742
1, 791, 262
1, 574, 246
1,217,452
1,241,571
901, 424
800, 647
2, 960, 501
1, 030, 250
&36, 204
500, 359
(2)
(2)
(^)
Total
tax.
2,547,140
1,852,136
1,497,612
1,274,838
1, 164, 178
1, 062, 033
928, 412
912,607
876, 577
808,090
788, 154
3, 324, 270
2, 587, 483
2, 275, 174
3,176,677
2, 657, 897
2, 214, 503
1,597,477
1,565,595
1, 064, 759
989, 906
3,361,795
1,127,118
960, 801
542,709
(2)
(»)
(^)
1,263,644 1,440,461
21,705,618 50,447,505
COLORADO.
$1,000 to $2,0001...
$1,000 to $2,000....
$2,000 to $3,0001...
$2,000 to $3,000
$3,000 to $4,0001...
$3,000 to $4,000....
$4,000 to $5,0001...
$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..
$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.
10,933
16, 303
11, 453
16,626
259
8,958
32
3,909
1,598
1,032
687
458
387
239
194
164
133
118
299
130
93
81
44
18
18
7
6
2
$17,359,585
24,586,097
25,996,540
41,294,812
823, 035
30,688,273
152, 728
17, 506, 172
8, 742, 010
6,672,224
5, 129, 187
3, 889, 112
3,680,671
2, 504, 527
2, 224, 210
2,051,874
1,789,656
1,711,834
5, 155, 405
2,886,657
2, 542, 166
2, 829, 164
1, 938, 150
986, 357
1, 167, 332
524, 491
500, 715
193, 248
$22,994,023
16,326,676
28,793,744
30, 221, 740
765, 584
18,015,273
64, 880
8,187,932
3,311,719
$280, 379
133, 706
1327,336
$327, 336
374, 260
424,401
139, 914
429,092
429,092
651,065
481, 817
481, 817
83,941
695,305
689, 858
343, 156
196, 890
343, 156
$7,597
2ai, 487
2, 165, 294
718, 563
166,317
19,099
185,416
1,402,533
689, 940
150, 401
26, 858
177,259
940, 163
738,290
125, 149
29,591
154, 740
774, 500
719, 431
126,626
36,918
163, 544
484,200
546,832
91,664
30,952
122,616
389, 800
475, 244
86,067
32,610
118,677
315, 800
361,954
87, 736
35,002
122, 738
281,300
362, 428
73,306
34,961
108, 267
237, 600
286,750
78,592
37,703
116,295
594,000
1,259,020
227,386
148,685
376, 071
252, 800
812, 275
131,658
125,518
257, 176
180, 987
841,417
113,632
137, 026
250, 658
147, 400
1,007,319
129,531
207, 923
337, 454
83, 400
975,000
66,100
185, 428
251, 528
32, 800
641,001
25,924
120, 916
146, 840
36,000
510, 743
57,831
172, 526
230,357
10,000
774, 570
6,654
90,664
97,318
10,200
504, 812
3,627
97, 128
100, 755
2,000
168,055
2,438
43, 807
46, -245
1 Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.
82
STATISTICS OF INCOME.
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CL AS SE S— Continued .
COLORADO— Continued.
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000
7
3
2
2
1
1
1
S869,737
482, 086
473, 516
554,318
$13,800
4,200
2,000
2,200
(2)
$610, 119
550, 879
469, 827
542, 591
$20,041
56
$252,834
166, 498
199, 129
247,611
8272, 875
166, 554
199 129
$250,000 to $300,000....
$300,000 to $400,000....
$400,000 to $500,000....
$500,000 to $750,000....
$750,000 to 81,000,000..
6,222
(2)
253, 833
en
$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.
84,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped ^
1,371,295
4,400
1, 500, 273
15,148
709,519
724,667
Grand total
74,198
219,277,184
137,048,948
19, 540, 162
3,570,397
3,196,503
6,766,900
CONNECTICUT.
$1,000 to $2,0001
81,000 to $2,000
16, 555
$25, 717, 260
68, 105, 814
33, 956, 512
80, 248, 361
8, 454, 250
55, 573, 604
3, 047, 895
32, 477, 815
14, 234, 595
11,983,852
9, 214, 885
7, 018, 782
6, 115, 178
5, 529, 947
4, 873, 044
4, 544, 719
3, 492, 702
3, 591, 923
13, 642, 581
10, 606, 541
7, 377, 850
11,186,541
7, 218, 025
4, 747, 707
4,221,280
2,918,688
1, 622, 761
1, 712, 875
3,494,560
2,107,433
1, 827, 953
(^)
(2)
$31, 873, 801
46,385,168
35, 422, 845
58,611,560
4, 858, 256
34, 055, 045
1,092,798
15,014,918
5, 001, 003
3,679,861
2, 387, 353
1,595,053
1, 229, 141
1, 069, 193
800, 297
660, 709
487, 200
46.5,650
1,4.54,620
852, 023
445, 239
593, 159
245, 667
149, 557
116, 209
71, 032
30,400
31,800
49, 000
15, 800
14, 800
(')
$2, 541, 443
822, 583
2,850,746
1, 449, 487
5,427,847
1, 769, 039
2, 474, 702
2, 242, 913
2, 741, 146
2,731,296
2,260,061
2,055,603
1, 760, 448
1,685,307
1, 702, 259
1,685,861
1,121,179
1,679,251
5, 897, 882
5, 193, 436
4, 274, 373
6, 348, 548
4, 600, 018
4,234,263
2,942,713
1,493,764
1, 127, 334
787,650
2, 497, 650
1,591,527
1,176,596
(2)
46,761
14,773
32, 163
2,468
16, 182
688
7,321
2,591
1,855
1,234
830
644
530
425
365
259
248
790
475
267
327
162
87
66
39
19
18
30
12
8
2
1
$829,380
$829, 380
82,000 to $3,000 1
$2,000 to $.5,000
$3,000 to $4,000 1
$3,000 to $4,000
$4,000 to $5,000 1
$4,000 to $5,000
$5,000 to $6,000
86,000 to $7,000
87,000 to .$8,000
88,000 to $9,000
89,000 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
815,000 to $20,000
820,000 to $25,000
$25,000 to $iO,000
$30,000 to $40,000
$40,000 to $50,000
850,000 to $30,000
$60,000 to $70,000
870,000 to $80,000
$80,000 to $90,000
890,000 to $100,000
$100,000 to $150,000....
$150,000 to .$200,000
$200,000 to $2.50,000....
$250,000 to $iOO,000....
$:.i00, 000 to. $400,000....
$400,000 to $500,000
815,633
815, 633
802,826
802 826
612, 205
288, 743
259, 513
233,610
186, 951
179,083
169,943
157,491
145, 200
121, 349
112,044
446, 985
355, 005
228, 077
348, 612
210, 581
148,463
95, 133
109,661
45, 150
69,727
86,174
45, 927
52, 375
• 612,205
$11,063
33, 229
48, 593
52, 838
60, 811
62,053
71, 775
77,400
67, 734
78, 765
395, 228
440,274
402,307
798, 236
700, 452
578,917
616,184
503, 175
322, 772
382,400
962,471
766,281
756,854
(■')
299, 806
292, 742
282,203
2.39,789
239, 894
231, 996
229, 266
222,600
189, 083
190, 809
842, 213
795, 279
630, 384
1, 146, 848
911,033
727, 380
711,317
612, 836
367, 922
452, 133
1, 048, 645
812, 208
809,229
(2)
$■500,000 to $750,000
1
$750,000 to $1,000,000
1 1
81,000,000 to$l, 500,000
i 1
81,500,000 to $2,000,000
i t
$2,000,000 to $!, 000,000.
$3,(XJ0,(XX) to $4,fX)f),000.
$4,000,000 to 85,000,000.
i
1
1
$5,000,000 and over - - !
871,763 1 5,600
445, 132
33, 104
395, 835
428, 939
Grand total
148,195 451,737,702
248,763,357
81,612,057
7,188,945
8, 585, 653
15,774,598
1 Nontaxable. Personal exemption and dividends exceed net income
2 Clas.ses grouped to conceal net income and identity of taxpayers.
TABLE 11.
STATISTICS OF INCOME. 83
-PERSONAIi RETURNS— DISTRIBUTION BY INCOME
CL AS SE S — Continued .
DELAWAHE.
Exempt
ion from
normal tax.
Number
of
returns.
Net
income.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
Dividends.
emption.
$1,000 to $2,0001
2,021
$3, 352, 755
$4,119,741
$123, 948
$1,000 to $2,000
6 128
8, 920, 630
6,191,381
42,492
$108, 201
$108, 201
$2,000 to $3,0001
2,945
4,073
6, 611, 749
10,ft36,.383
7, 277, 292
7,689,931
154, 955
112,973
$2,000 to $.3,000
89, 939
89,939
$3,00.') to $4,0001
81
257, 346
199, 787
102, 247
$3,000 to $4,000
1,568
5, .355, 987
229,617
3,062,159
3, 349, 109
153,309
74,827
74, 827
$4,000 to $5,0001
51
685
102, 764
1,401,952
202,973
190, 161
$4,000 to $5,000
58,727
58,727
$5,000 to $3,000
340
1,864,115
689,273
273, 875
38, 738
$1, 413
40,151
$6,000 to $7,000
218
1,404,613
443,275
243,913
32, 481
3,870
36, 351
$7,000 to $8,000
161
1, 208, 591
317, 100
313, 057
29,904
6,444
36,348
$8,000 to $9,000
108
926, 742
202, 852
372, 213
25,287
7,101
32,388
$9,000 to $10,000
68
646,839
126,000
240,880
18, 866
6,485
25, 351
$10,000 to 81 1,000
64
669, 226
120,600
162, 408
22, 624
8,262
30,885
$11,000 to $12,000
42
481,624
91,000
122, 073
16, 523
7,081
23,604
$12,000 to $13,000
51
636, 277
97,200
299,969
20,765
10, 902
31,667
$13,000 to $14,000
34
460,092
72,800
186, 663
13,564
8,882
22,448
$14,000 to $15,000
25
360, 546
45,432
85,183
15,260
7,880
23,140
$15,000 to $20,000
101
1,732,514
199, 318
718, 575
66,470
49,850
116,320
$20,000 to $25,000
53
1, 174, 577
103,000
683, 876
44,008
48, 160
92, 168
$25,000 to $30.000
30
825, 017
58,400
510, 539
22, 8:51
44,861
67,692
$30,000 to $40,000
39
1, 294, 605
79,400
845,746
38, 677
88,927
127,604
$40,000 to $.50,000
14
628, 662
24,800
386, 810
17, 022
61, 476
78,498
$50,000 to $30,000
14
752, 067
28, 800
448, 665
27,091
87, 821
114,912
$30,000 to $70,000
2
128,697
3,200
88,860
59
18, 793
18,852
$70,000 to $80,000
8
599,400
14,000
1,291,946
12,084
103,578
115,662
$80,000 to $90,000
1
(=>)
(2)
(')
(^)
(2)
(2)
$90,000 to $100,000
3
286, 325
4,000
154, 768
10,214
64,126
74, .340
$100,000 to $150,000....
6
684,729
8,000
938, 505
13,358
184, 919
198, 277
$150,000 to $200,000....
2
(2)
(2)
(2)
C)
(2)
(2)
$200,000 to $250,000....
$250,000 to $300,000
$300,000 to 8400,000....
$400,000 to $500,000....
$500,000 to $750,000....
1
(2)
(2)
(2)
(^)
(^)
(2)
$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
J
Classes grouped ^
1, 041, 437
5,000
1,461,122
5,749
477,925
483, 674
Grand total
18,937
55,633,321
33,065,407
10,912,704
823, 269
1,298,756
2,122,025
DISTRICT OF COLUMBIA.
$1,000 to $2,0001..
$1,000 to $2,000...
$2,000 to $3,0001..
S2,000 to $3,000...
$3,000 to $4,0001..
$3,000 to $4,000...
$4,000 to $5,000 1..
$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 810,000..
$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.
6,326
24, 900
5,540
15,558
122
8,245
165
3,527
1,438
867
575
425
324
219
188
171
115
110
334
$9,560,719
37,916,494
12,554,012
37, 953, 301
369, 727
28,355,238
684,249
15,792,459
7,835,969
5,574,819
4, 283, 752
3,617,107
3, 064, 677
2,291,070
2, 158, 959
2, 130, 894
1,552,487
1,592,031
5,760,553
$12,489,628
25,116,685
13,566,016
25,287,709
278,516
16, 207, 470
423,575
6,704,632
3,002,994
1,851,2.55
1, 135, 681
859, 163
623, 658
420, 400
376, 714
314, 600
204, 800
221,300
615, 458
$179,060
248,056
113,543
662, 748
120, 445
783, 356
270,641
1,199,912
584, 887
627, 654
556, 665
470, 353
520,014
404, 293
406,026
485, 646
419, 744
295, 534
1,535,900
$506,511
"477," 8.^6'
"452,967'
316,099
177, 2.55
137, 200
126, 830
107,812
109, 423
87, 781
88, 805
86,907
60, .504
69, 574
253,081
$4,850
14,632
22,506
24, 736
30,378
28,022
31,780
36, 391
30, 209
34, 899
166,320
$506,511
'"477,' 850
452,967
316,099
182, 105
151,832
149,336
132,548
139, 801
115,803
120, 585
123, 298
90,713
104, 473
419,401
1 Nontaxable. Personal exemption and dividends exceed net income,
a Classes grouped to conceal net income and identity of taxpayers.
84
STATISTICS OF INCOME.
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION
CL AS SE S — Continued .
BY INCOME
DISTRICT OP COLUMBIA— Continued.
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$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....
$1.50,000 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
163
119
114
56
34
25
19
11
6
25
1
2
3
1
2
$3,627,663
3,227,736
3,941,770
2,481,662
1,865,571
1,608,084
1,399,729
922,536
566,414
3,013,963
492,060
775,875
$307,200
225,266
207,064
106,200
62,400
50,200
31,800
19,000
10,800
33,800
2,000
3,000
m
$683,732
1,002,711
1,299,333
1,052,024
899,515
531,728
573,206
306,376
317,316
1,703,226
(2)
158,585
498,374
(2)
(')
$186,509
156,754
178,040
104, 734
79,794
79,939
56, 133
45,586
17,870
103,430
(2)
26,186
21,623
(2)
(')
$149,103
172,309
286,331
239,390
228,864
235,217
212,791
179,949
125,353
85.5,210
210,256
338,055
(2)
(2)
$335,613
329,063
464,371
344,124
308,658
315,156
268,924
225.535
143; 223
958,640
m
236,442
359,678
(0
$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.
t
$3,000,000 to $i, 000,000.
' 1
$4,000,000 to $C,000,000.
$5,000,000 and over
1,416,594
5,200 649,853
71,092
692,792
763,884
Grand total
69, 730
208,388,174
110,764,184 19,560,456
4,186,289
4,350,343
8,536,632
FLORIDA.
$1,000 to $2,000 1
$1,000 to $2,000
$2,000 to $3,000 1
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,000 1
$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 $40,00a
$40,000 to $50,000
$50,000 to $60,006
$60,000 to $70,000
$70,000 to$80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to $1,50,000....
$150 000 to $200,000
4,895
8,740
5,384
9,649
129
6,055
47
2,811
1,138
748
496
381
304
231
164
109
133
93
300
155
74
76
42
18
8
9
6
6
6
87,672,312
13,006,622
12,228,458
24, 122, 649
413,414
20,745,433
208,896
12,528,275
6,235,644
4,^43,734
3,694,187
3,229,771
2,876,289
2,430,637
1,881,516
1,358,077
1,790,839
1,344,446
5, 173, 202
3,447,763
2,071,310
2,599,960
1,856,014
981,459
518,290
672,726
521,396
566,879
676, 106
$10,384,688
8,771,847
13,575,664
17,678,556
344,560
12,776,573
91, 104
6,080,240
1,793,875
1,573,453
1,032,050
783,384
638,783
473,000
349,820
232,050
273, 100
190,200
622,900
332,922
153, 600
143,600
89,000
40,400
10,400
1.5,800
8,400
8,600
8,200
$184,392
38,210
206,351
172,658
109,617
347,887
108,530
480,936
510,248
469,412
405,533
380,5.53
459,353
399,383
307, 807
230,208
349,348
211,248
980,676
952,408
535,873
678,419
831,421
446, 832
2«7, 234
145,680
2-!6,424
387,800
680,562
$i68, ioi
$168,101
258,047
258,047
309,666
309,666
245,479
142,365
121,145
113,471
112,529
104,905
94,600
74,944
59,464
78,064
61,037
251,752
169,856
100, 172
130, 700
75,346
44,097
23, 403
35,413
22,859
18,421
16,389
245,479
147,539
135, 101
132,713
137,016
133,345
124,967
102,425
83,220
112,812
90, 303
401,414
211,741
2x3, 375
316,504
253,970
164,189
101,336
151,336
128,461
144,021
197,025
$5, 174
13,956
19,242
24,487
28,440
30,367
27,481
23,756
34,748
29, 266
149, 662
141,885
113,203
185,804
178,624
120,092
77,933
115,923
105,602
125,600
180,636
$200 00(3 to $250,000 .
$250 000 to $300 000
$300,000 to $400,000....
$400,000 to $.''>00,000. .. .
$.500,000 to $750,000
$7.50 000 to $1 0<IO {'00
1
1
1
(2)
CO
$1,000,000 to $1,.500,000.
1 Nontaxable. Pers(
* Classes grouped to c
)nalcxemf
xjnceal net
lion and div
income and
idends cxcec
identity of t
"d net incom
ixpayers.
e.
STATISTICS OF INCOME. 85
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSES— Continued.
PLORrD A— Continued .
Number
of
returns.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
income.
Personal
ex-
emption.
Dividends.
$1 500 000 to $2 000 000.
$2 000 000 to $3 000,000.
1
$3 000 000 to $4,000000.
$4 000 000 to $5 000 000
$5 000 000 and over
[
Classes grouped ^
j $1,408,820
?5,666 §1,151,000
S22,096
$656, 503
S678,599
Grand total
42,210 141,105,124
78,481,769
12,676,663
2,854,321
2,388,384
5,242,705
GEORGIA.
$1,000 to S2,000 1
$1,000 to $2,000
$2,000 to $3,0001
10,489
$16,397,118
19, 460, 868
$21,589,003
12, 896, 768
$409, 418
12, 872
133, 412
$258,608
$258,608
16, 147
14,615
362
8,830
36,878,422
36,353,746
1,174,849
30, 100, 516
40,869,478
26,576,885
1,019,435
18,411,656
203,887
788,747
347, 840
299,747
519,302
$2,000 to $3,000
$3,000 to $4,000 1
$3,000 to $4,000
$4,000 to $5,0001
390,908
390 908
400, 451
460, 451
132
568,023
434,575
$4,000 to $5,000
$5,000 to $6, 000
3,694
1,661
16,313,689
9,072,744
7,398,707
3,526,590
731,190
705,606
327,768
194,840
327 768
$3,584
201,424
$6,000 to $7,000
993
6,423,794
2,051,034
859,494
157,093
17,94-1
175,037
$7,000 to $8,000
675
5,043,275
1, 455, 047
620,367
146,664
26,425
173, 089
$8,000 to $9,000
454
3,845,063
926, 100
629,883
123, 074
29,060
152, 134
$9,000 to $10,000
414
3,922,321
852,000
920,011
134, 559
38,945
173,504
$10,000 to $11,000
262
2,747,059
534,913
716, 582
94,298
34,046
128,344
811,000 to $12,000
208
2,386,587
436,200
531,027
88,915
34,999
123,914
$12,000 to $13,000
185
2,302,594
357,600
541,651
88,350
39,282
127,632
$13,000 to $14,000
155
2,091,827
328,400
433,461
85,140
40,772
125,912
$14,000 to $15,000
132
1,906,843
267,600
489, 534
76,489
41,745
118,234
$15,000 to $20,000
373
6,408,146
768,600
1,737,866
272,519
185,678
458, 197
$20,000 to $25,000
216
4, 825, 154
432, 800
1,449,282
212,914
199,871
412,785
$25,000 to $30,000
132
3,617,763
255, 467
1,078,362
165, 128
195,664
360,792
$30,000 to $40,000
163
5,630,366
341,900
1,997,143
252,224
406,440
658,664
475,309
$40,000 to $50,000
74
3,282,406
140,500
1,224,856
157,895
317,414
$50,000 to $60,000
30
1,650,979
57,367
477,577
87,313
203,228
290,541
$60,000 to $70,000
19
1,234,339
34,200
476,178
57,495
182,657
240,152
$70,000 to $80,000
7
523,700
13,800
134,278
30,769
90,398
121,167
$80,000 to $90,000
5
417,074
8,600
122, 693
22,670
84,630
107,300
$90,000 to $100,000
8
775,479
13,000
550,623
25,559
176,471
202,030
$100,000 to $1.50,000....
12
1,437,341
23,000
450,576
77, 205
405,535
482,740
$150,000 to $200,000....
2
332,731
4,800
124,311
15,969
117,350
133,319
$200,000 to $250,000....
1
(-)
(^)
C^)
(2)
C^)
(})
$250,000 to $300,000....
2
(")
(.')
(2)
{')
(})
(^)
$300,000 to $400,000
$400,000 to $500,000....
$500,000 to $750,000....
1
(2)
■ (2)
(2)
{-)
(2)
(n
$750,000 to $1,000,000..
$1,000,000 to $1,500,000.
$l,500,000to $2,000,000.
$2,000,000to$3,000,000.
1
$3,000,000to$4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped - . . .
1, 494, 900
6,600
638,576
75,369
742,369
817 73S
Grand total
73,325
228,619,716
141,801,937
20,574,168
4,080,186
3,617,507
7,697,693
EtAWAII.
S1,000 to $2,000 1
1,127
3,005
1,479
2,797
142
$1,739,077
4,393,419
3, 465, 823
7,010,639
475,601
$2,457,222
3,007,056
3,952,312
4,760,856
392,377
$53,784
26,729
186, 491
94,008
184,788
$1,000 to $2,000
$55,579
$55,579
$2,000 to $3,000 1
$2,000 to $3,000
89,880
s9 880
13,000 to $4,000 1
1 Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.
86 STATISTICS OF INCOME.
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION
CL AS SE S — Continued .
HAWAII— Continued.
BY INCOME
Exempt
ion from
normal tax.
Number
of
returns.
Net
income.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
Dividends.
emption.
$3,000 to $4,000
$4,000 to $5,000 1
$4,000 to $5,000
$5,000 to $6,000
2, 197 J
57,580,702
247,829
$4,356,332
116,094
$181, 802
$121,977
$121,977
53
169, 600
1,385
369
6,162,220
2, 017, 267
2,923,490
791,941
292,434
235, 141
118,389
41,663
118,389
$1,587
43,250
$6,000 to $7,000
276
1,780,044
583,068
332,014
38,650
5,170
43,820
$7,000 to $8,000
103
1,218,259
323,400
328,916
27,577
6,416
33,993
$8,000 to $9,000
102
859,337
209,628
230, 266
22,320
6,181
28,501
$9,000 to $10,000
90
858,237
169, 300
358, 136
22, 848
8,642
31,490
$10,000 to $11,000
51
530,111
95, 780
154,467
18, 137
6,413
24,550
$11,000 to $12,000
44
503,839
84,000
205,986
14,343
7,390
21,733
$12,000 to $13,000
37
458,018
71,800
152, 277
15, 139
7,717
22, 856
$13,000 to $14,000
35
472, 034
68, 800
217,707
11,915
9,274
21, 189
$14,000 to $15,000
42
607, 465
77,900
294, 417
17, 204
13,346
30,550
$15,000 to $20,000
84
1,467,740
157,469
614,673
47, 733
43,521
91,254
$20,000 to $25,000
45
1,016,531
84, 050
662, 065
24,821
42,877
67,698
$25,000 to $30,000
45
1,247,025
75,900
710,089
35,832
68,447
104, 279
$30,000 to $40,000
39
1,376,879
66,600
869, 510
34,574
102,270
136, 844
$40,000 to $50,000
23
1,011,541
31,800
648, 552
27, 805
96,797
124,602
$50,000 to $60,000
24
1,315,803
39, 400
1, 107, 276
23,380
161, 406
184,786
$60,000 to $70,000
12
774,339
17,600
658,704
14,373
113,675
128,048
$70,000 to $80,000
8
597,203
9,600
480,739
4,874
102, 808
107, 682
$80,000 to $90,000
8
680,895
11,600
693, S04
1,428
134, 880
136,308
$90,000 to $100,000
5
469, 476
9,800
342, 207
11,673
103,310
114,983
$100,000 to $150,000....
19
2,285,737
26,000
1,930,368
39,348
643, 510
6S2, 858
$150,000 to $200,000....
4
648,667
7,600
541,029
7,414
225,294
232,708
$200 000 to $250 000
(
$250 000 to 300 000 .
$300,000 to $400,000....
2 1
699, 120
2,000
:iO, 280
27,840
337, 465
385, 305
$400,000 to $500,000....
2 !
(^)
C)
(2)
(«)
(.')
(})
$500,000 to $750,000....
1
(2)
(2)
(2)
m
(2)
(2)
$750 000 to $1,000,000 '
$1 000 O00to$l, 500,000.
$1 500 000 to $2, 000,000.
$2 000 000toS3,000,000.
1
$3 ,000,000 1 $4,000,000.
I.
$4 000 000 to $5 000 000
$5000000 and over
1,602,019
4,000
926, 554
53,237
857, 190
910, 427
Grand total
13,715 £
5, 572, 896
24,984,775
14,294,793
969,953
3,105,586
4,075,539
IDAHO.
$1,000 to $2,000 1
$1,000 to $2,000
$2,000 to $3,000 1
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,000 1
$4,000 to $5,000
$5,0<JO 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 SI 2,(XK)
$12,000 to 813,000
$13,(XK)toSll,000
$14,0(J0 to $15,000
$15,000 to $20,(XX)
$20,0(X) to $25,(XKJ
$25,(XW to $30,(X)0
$30,0(X) to $10,0(XI
$40 OOO to $50 (MKI
3,166
6,180
4,416
5,998
191
3,078
32
1,426
488
272
155
87
64
47
26
10
16
17
43
23
10
5
$4,994,286
9,335,526
10,225,694
14,712,334
639,540
10,586,017
150,579
6,406,760
2,678,657
1,772,072
1,167,597
737,337
602,765
493,940
301,472
124,383
216, 980
244, 698
737, 879
504,542
262, 165
164, 513
$6,852,132
6,274,304
11,269,878
10, 268, 855
590,922
6,494,907
72,012
3,007,613
981,781
563, 200
314,480
176, 140
119,400
79,100
46,200
23,600
32,200
26,000
60,000
42,100
13,000
8,400
$170,658
10, 713
235, 130
64,415
189,328
159,111
104, 587
180,360
243,519
157,272
266,430
98,858
144,347
126,293
93,626
16,056
85,653
44,043
206,512
138,619
137, 240
103,112
$123,856
$123,856
177,462
177,462
158,031
158,031
129,266
64,581
46,442
32,604
22,939
20,777
18,235
9,461
5,345
6,905
11,572
36,024
25, 295
9,910
4,287
129, 206
$1,748
4,199
5,881
5,085
5,925
6,112
4,522
2,120
4,242
5,334
21,340
20,494
13,418
11,208
66,329
50, 641
38,485
28; 004
26,702
24,347
13,983
7,465
11,147
16,906
57,364
45, 789
23,328
15,495
$.50,(KK) tO»iO,(KM)
$60,0(X) to $70,(XX)
2
1
107,644
2,800
3,804
7,764
12, 890
20,654
1 Nontaxable. Personal exemption and dividends exceed net income.
* Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME.
87
TABLiE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSES— Continued.
ID AHO— Continued .
Number
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000 ...
1
1
$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 8750,000 .
$750,000 to $1,000,000.
$1 500 000 to $2 000 000
$2'000'000 to $3,000,000
$3,000, OOOto $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
$224,253
$5,400
$121,612
$12,625
$38,735
$51,360
Grand total
25.755
67,391,639
47,324,424
3,101,298
923,381
163,233
1,086,614
ILLINOIS.
$1,000 to $2,000 1
$1,000 to $2,000
$2,000 to $3,000 •
$2,000 to $3, 000
$3,000 to $4,000 1
$3,000 to $4,000
$4,000 to $5,000 1
$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
$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....
$750, 000 to $1,000,000..
43,502
145,294
88,519
118,345
1,991
54,042
379
29,937
15,954
10,001
6,741
4,558
3,522
2,670
2,114
1,663
1,453
1,166
3,980
2,088
1,280
1,314
678
391
245
159
108
84
188
39
22
10
15
5
7
$71,447,177
216,849,142
204,141,369
291,077,054
6,644,675
183,943,138
1,586,722
133,438,918
87, 159, 166
64,478,883
50,375,544
38,645,469
33,382,334
27,992,924
24,279,704
20,869,578
19,599,451
16,908,755
67,086,378
46,596,125
34,982,569
45,032,792
30,148,041
21,361,601
15,869,523
11,887,756
9,203,902
7,927,627
22,909,256
6,787,205
4,882,646
2,814,237
5,184,928
2,204,911
4,284,796
$91,204,258
146,494,786
226,294,268
215,987,641
5,895,005
113,755,367
758,200
62,042,544
32, 844, 190
20,784,774
13,763,202
9,348,599
7,105,563
5,403,417
4,307,543
3, 369, 181
2,889,400
2,309,220
7,991,787
4,066,775
2,473,784
2,504,419
1,328,833
711,487
428,250
312,000
207,200
155,400
296,824
55,000
33,000
14,400
22,600
7,200
9,200
$1,116,260
590, 980
2,277,064
1,272,418
1,440,675
2,999,148
1,091,903
3,147,451
5,953,488
5,407,646
5,304,435
5,077,511
4,567,489
4,072,857
3,590,973
3,657,693
3,982,153
3,535,251
14,683,418
12,651,154
10, 543, 106
15,561,647
10,913,557
9,328,653
8, 148, 881
5,412,335
4,531,154
5,042,242
12,503,251
4,941,692
6,383,056
795,843
3,786,184
2,128,069
4,047,757
82,807,133
$2, 807, 133
2,980,355
2,980,355
2,721,669
2,721,669
2,746,872
2,023,409
1,694,736
1,567,832
1,323,302
1,207,947
1,120,728
1,026,478
886,202
868,830
743,567
3,066,841
2,193,510
1,673,445
2,065,362
1,404,735
897,950
637, 132
506,064
381,779
325,294
911,123
189, 293
119,501
157, 980
176,009
280,410
96,819
2, 746, 872
$61,328
176,631
259,467
287,245
330, 18.5
344,978
357,304
361,443
384, 818
371,039
1,870.307
1,925,877
1,878,8.8
3,219,177
2,920,216
2,610,211
2,332; 176
2,046,227
1,824,482
1,753,917
6,581,031
2,454,635
1,936,491
1.263,641
2; 494, 153
1,131,643
2,346,839
2,084,737
1,871,367
1,827,299
1,610,547
1,598,132
1,465,706
1,383,782
1,247,645
1,251,648
1,114,606
4,937.148
4, 119, 387
3,552,313
5,284,539
4,324,951
3,508,161
2,969,308
2,552,291
2, 206, 261
2,079,211
7,492,154
2,643,928
2,055,992
1,421,621
2,670,162
1,412,053
2,443,658
$1,000,000 to $1,500,000.
$1^00,000 to $2,000,000.
2
«
(*)
(')
(2)
(2)
(n
$2,000,000 to $3,000,000.
$3,000,000 to $4,000,000
1
(«)
{')
(2)
(2)
P)
(2)
$4,000,000 to $5,000,000
$5,000,000 and over
Classes grouped '
4,972,646
2,000
4,623,76i
55, 155
2,969,412
3,024,567
Grand total
542,467 1,836,956,942
985,177,317
195, 111, 155
38,915,462
46,493,741
85,409,203
I Nontaxable. Personal exemption and dividends exceed net income.
• Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME.
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CL AS SE S— Continued .
INDIANA.
Number
oi
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Income class.
Personal
ex-
emption.
Dividends.
Total
tax.
$1,000 to $2,000 1
17,925
46,429
25,478
52,150
494
23,034
148
11,055
3,805
2,078
1,439
984
740
540
453
340
276
260
755
419
209
252
133
70
37
24
18
9
24
3
2
3
1
828,462,335
69,989,235
57,803,135
128, 885, 74?
1,553,104
78, 789, 169
668, 071
49,163,646
20,694,805
13,488,682
10,758,982
8,336,633
7,031,272
5,642,675
5,187,116
4,244,261
3,721,394
3,767,471
13, 039, 737
9,289,972
5,694,036
8,638,947
5,902,050
3, 822, 448
2,392,697
1,786,296
1, 529, 625
843,306
2,931,093
491,518
427, 790
(2)
(^)
$36,815,936
46,692,405
64,140,723
94, 172, 754
1,563,374
47,431,271
266, 636
22, 312, 647
7, 922, 326
4,336,412
2,958,051
2, 035, 288
1,531,700
1,116,200
926,000
688,500
568,400
522,000
1,508,906
818,964
392,390
502, 200
257,600
135,000
72,600
44,500
33, 800
18, 400
44,400
5,200
4,000
(2)
$314,396
259,514
786,805
777,574
98,511
1,345,094
456,459
1,226,553
1,546,603
1, 350, 092
1, 540, 798
1,232,904
1,141,680
1,088,863
1,080,650
884,513
780,204
971,688
3,354,791
2,714,431
1,863,039
2,986,440
2, 250, 264
1,067,278
935, 785
843, 390
596, 591
353, 322
873, 472
186, 445
3,663
$1,000 to $2,000
$921,111
$921 111
$2,000 to $3,0001
$2,000 to $3,000
1,357,940
1,357,940
$3,000 to $4,000 1
$3,000 to $4,000
1,207,734
1, 207, 734
$4,000 to $5,000 1
$4,000 to $5,000
1,026,879
469,660
345, 995
307,400
270,982
245, 999
205,424
193,965
169, 621
152,389
155, 292
544,092
413,871
258,246
381,279
273,566
202, 186
104, 576
73,716
69,476
39, 456
162,520
23,714
32,729
1
1,026,879
$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
$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....
$12, 799
38,015
56,467
63,028
70, 173
69, 059
76,797
72,650
72,001
82,273
377, 415
383, 192
305, 105
614,635
567,826
465, 579
351, 541
305, 528
302, 565
185, 156
811,921
171,780
171,694
(=)
(2)
482,459
384,010
363,867
334,010
316,172
274,483
270,762
242,271
224,390
237,565
921,507
797,063
563,351
995,914
841,392
667,765
456,117
379,244
372,041
224,612
974,441
195,494
204,423
(')
$500,000 to $750,000
$750,000 to ,11,000,000..
$1,000,000 to$l,500,000.
81 ,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 ^
1,084,748
7,200
366,094
62,036
481,071
543, 107
Grand total
189,587
556,061,991
339,845,783
35,277,906
9,671,854
6,108,270
15,780,124
IOWA.
$1,000 to $2,0001.
$1,000 to $2,000...
82,000 to $3,0001.
82,000 to $3,000...
$3,000to$4,a)0i.
$3,000 to $4,000...
84,000 to $5,0001.
$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.
811,000 to $12,000.
$12,000 to $13,000.
813,000 to$14,(X)0.
$14,^)0 to $15,000.
815,000 to $20,00rj.
$20,000 to $25,000.
$25,000 to 830,000.
830,0f)0 to $40,000.
$40,000 to 850,000.
12,664
38,291
17,817
43, 053
449
29, 164
160
17, 103
7,557
4,306
2,865
2,006
1,536
1, 178
946
724
541
486
1,367
554
248
229
81
$16,767,905
57,751,192
41, 468, 974
107, 045, 337
1,460,348
101,848,642
733, 495
75,981,726
41,909,281
27, 880, 181
21,417,172
17,007,138
14,576,562
12,354,667
10, 855, 459
9,044,732
7,282,432
7, 038, 253
23,419,731
12,2^5,737
6, 756, 482
7,735,983
3, 587, 772
$17,721,087
38, 230, 180
54,201,180
76, 002, 190
1,296,234
58, 718, 734
442, 773
35,881,091
16,268,121
9,366,315
6,108,664
4, 199, 094
3, 244, 875
2, 457, 233
2, 000, 232
1,547,700
1,140,660
1,031,830
2,903,929
1,158,925
488, 800
470,600
153, 200
810, 460
249, 152
184,617
909, 642
392, 624
1, 260, 761
316, 294
1,535,040
1,824,533
1,324,924
1,372,090
1,201,531
1,018,993
1,034,267
917,209
758,318
780, 063
782,914
2,689,934
l,g07,865
1,567,545
2, 338, 920
1,496,790
8787, 190
"i," 207," 552
1,669,918
1, 549, 531
1,020,831
752, 542
691,639
632, 809
604,479
537, 420
500,608
435,891
350, 142
356, 175
1, 234, 980
671,371
344,978
387, 427
149, 753
$30,710
82,623
112,435
128, 994
144, 523
151,895
158, 449
154, 200
142, 063
154,183
670,715
501,721
361,602
541,6.56
345, 103
1 Nontaxable. Personal exemption and dividends exceed net income.
» Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF
INCOME
•
89
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION
■ BY INCOME
CLASSES— Continued.
IOWA— Continued.
ion from
Exempt
normal tax.
Income class.
Number
of
returns.
Net
income.
Normal
tax.
Surtax.
Total
tax.
Personal
ex-
Dividends.
emption.
>50,000.to 160,000
30
$1 531 976
$61,000
$666, 186
$69,065
$198,424
$267,489
160,000 to 870,000
14
919,005
15,600
581,224
24,626
135, 402
160, 028
170,000 to $80,000
7
616,534
14,200
199,971
24, 051
87,023
111,074
«0,000 to $90,000
8
678,552
7,600
528,605
16,083
134,004
150,087
(90,000 to $100,000
6
573,847
11,600
192,698
28,596
128,818
157,414
(100,000 to $150,000....
6
(2)
m
m
(^)
(2)
(')
(150,000 to $200,000....
1
(^)
m
(»)
«
(200,000 to $250,000....
1
(2)
(")
(»)
(2)
(2)
hy
(250,000 to $300,000....
(300,000 to .$400,000....
(400,000 to $500,000....
(500,000 to §750,000....
1
(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.
14,000,000 to $5,000,000.
15,000,000 and over... .
1
j
j
Classes grouped ^
1,031,674
13,200
360,855
63, 105
311,685
364 790
Grand total
183, 398
631,560,789
335,156,847
28,304,025
14,100,762
4,676,228
18,776,990
K-ANSAS.
$1,000 to.-$2,000 1
51,000 to $2,000
17,298
18,111
$27,406,398
27, 414, 382
$38, 066, 028
18,211,536
$248,406
55, 294
$366,843
$366, 843
S2,000 to •83,0001
52,000 to $3,000
13,713
18,533
31, 241, 935
46, 372, 778
35, 138, 353
33, 907, 916
170, 331
303, 125
496, 774
496, 774
(3,000 to $4,000 1
(3,000 to$4,000
54,000 to $5,000 1
54,000 to $5,000
364
13, 566
104
8,746
1, 178, 187
46,641,733
420, 293
39, 278, 684
945, 417
28,635,285
218, 173
18, 619, 694
479, 513
508, 457
206,911
1,093,429
701, 710
701 710
789, 941
789 941
(5,000 to $6, 000
2,516
13, 763, 368
5, 385, 367
824,951
315, 757
$10, 665
326, 422
(8,000 to $7, 000
1,845
11, 904, 883
3,987,116
952, 730
310, 824
31, 607
342, 431
17,000 to $8,000
1,067
7, 963, 092
2, 236, 217
643,911
251, 692
41, 769
293, 461
18,000 to $9, 000
701
5, 948, 075
1, 456, 853
554,069
215, 120
45, 153
260,273
19,000 to $10,000
507
4, 812, 438
1,0.53,932
548, 664
184, 213
47, 759
231, 972
110,000 to $11,000
345
3,610,977
691, 700
416, 039
147,856
44,524
192, 380
111,000 to $12,000
259
2, 973, 660
542, 582
470, 431
121, 531
44,033
165, 564
112,000 to $13,000
239
2, 982, 910
489, 600
480, 459
129,344
50,363
179, 707
113,000 to $14, 000
157
2, 114, 443
315, 200
453, 324
88,712
40,911
129,623
114,000 to $15,000
146
2, 118, 521
297,000
450, 412
93, 594
46,720
140, 314
115,000 to $20,000
439
7, 516, 411
883, 976
1, 348, 864
371, 904
214, 547
586, 451
120,000 to $25,000
220
4, 882, 962
429,600
1, 288, 010
240,901
199, 686
440, 587
25,000 to $30,000
122
3,341,104
226,800
936, 536
167, 756
180, 789
348, 545
;30,000 to $40,000
118
4, 035, 375
230, 300
903, 148
225, 198
286, 739
511,937
140,000 to $50,000
56
2, 465, 304
98,400
376, 308
146, 129
236, 120
382, 249
(50,000 to $50,000
34
1, 862, 810
58, 600
539, 275
99,641
227, 414
326, 955
(60,000 to $70,000
17
1, 069, 620
33,600
205, 237
62,800
152, 602
215, 462
570,000 to $80,000
7
523, 501
12,000
79, 047
33, 368
89, 913
123, 281
(80,000 to $90,000
9
748, 716
12, 200
210,002
44,000
144, 706
188,706
(90,000 to $100,000
3
284, 734
3,400
360
21,998
63,376
85, 374
(100,000 to $150,000....
13
1, 536, 135
21, 800
385, 922
%,010
428,421
524,431
(150,000 to $200,000
1200,000 to $250,000
1
1250,000 to $300,000
(300,000 1 $400, 000
!400,000tO $500,000
!500,000to $7 50,000
1750,000tO $1,000,000..
11,000,000 to $1,500,000.
!l,500,000toil;2,000,000.
i2,000,00OtO$3, 000,000.
(3,000,000 to $4,000,000.
(4,000,000 to $5,000,000.
15,000,000 and over
Classes grouped ^
Grand total
99, 255
306,413,429
192,208,645
15, 133, 155
5, 723, 516
2,627,877
8, 351, 393
' Nontaxable. Perso
nal exemp
tion and div
idends excec
d netincom
e.
' Classes grouped to c
onceal net
income and
identity of t
axpayers.
'
90
STATISTICS OF IlSrCOME.
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSES — Continued.
KENTUCKY.
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$1,000 to $2,000 1
$1,000 to $2,000
$2,000 to $3,000 1
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$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
$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 $2.50,000....
$250,000 to $300,000
9,672
19, 562
10, 204
16,998
339
8,984
73
4,937
1,837
1,316
907
573
483
331
289
250
204
143
477
265
130
138
64
36
16
7
9
6
5
2
1
$14, 771, 364
29,042,379
23, 224, 174
42,015,643
1, 122, 970
30, 726, 211
251, 397
22,052,504
10,081,675
8, 448, 490
6, 786, 521
4, 858, 047
4, 578, 569
3, 468, 020
3, 322, 537
3, 131, 046
2, 754, 803
2, 074, 192
8, 164, 978
5, 890, 286
3, 528, 227
4, 769, 954
2, 871, 571
1, 982, 291
1, 004, 825
515, 680
776, 680
571, 048
581, 644
(^
(2)
$19, 516, 438
19, 476, 349
25, 893, 455
31, 103, 864
954, 977
18, 926, 053
155, 123
10, 212, 585
3, 781, 718.
2,728,811
1, 889, 904
1, 169, 410
956, 000
674, 214
560, 1.57
505, 400
420, 500
291, 200
958, 600
509,570
253, 817
271, 856
125,600
69,000
24,800
9,000
18,600
8,900
8,600
$337, 296
263, 417
455, 772
361, 364
253, 699
710, 627
131, 103
884, 910
1, 178, 399
1, 155, 523
923, 522
812, 062
876, 321
777, 793
724, 857
733, 802
593, 795
572, 277
2, 322, 877
1, 703, 383
1, 165, 436
2, 150, 601
1, 450, 020
983, 953
567, 974
86, 259
360, 601
264, 546
222, 691
{')
$373, 340
$373, 340
427, 307
427, 307
445,788
445, 788
437, 649
214, 489
203,087
193, 497
152, 158
157, 950
123, 230
126,380
121, 180
118, 460
84, 319
333, 975
262, 263
151, 230
186, 886
119, 704
79,636
37,854
31, 921
40, 136
22, 736
27,472
(2)
437, 649
$8,655
24, 822
34, 711
36, 736
45, 552
42, 695
48, 510
53,967
53,774
45, 369
233, 434
242, 938
188, 874
343, 855
282, 104
239, 268
141, 493
87, 469
156, 053
127, 503
160, 005
(^)
223, 144
227, 909
228, 208
188, 894
203, .502
165, 925
174, 890
175, 147
172, 234
129, 688
567, 409
505, 201
340, 104
530, 741
401, 808
318, 904
179, 347
119,390
195, 189
150, 239
187, 477
(2)
$300,000 to $400,000
$400,000 to $.500,000
$500 000 to $7.50,000
$7.50 000 to $1,000,000
$1 000 000 to $1,500,000.
$1,5(X),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 ^
511,504
5,000
17,524
38,622
183, 042
221, 664
Grand total
78, 258
243, 879, 230
141, 479, 501
23, 042, 404
4, 511, 269
2, 780, 829
7, 292, 098
LOUISIANA.
$1, 000 to $2,000 1-
$1,000 to $2, 000...
$2,0(J0to$.3, 0001..
$2, 000 to .$.3, 000...
S3, 000 to .$4, 0001..
$3, 000 to .$4, 000. . .
$4,CXI0to$.5,000i..
ri, (WO to $.5,000...
$,5,000to$6, «00...
$6,(XJ0to$7,000...
$7,fKX) to $8,000....
$8,000 to. $9,000....
$9,000 to .$10,000...
$10,0(X)to$ll,000..
$ii,mioto$i2, 000.
$12,000 to $13,000..
$13,00f) to $14,000..
114,000 to $1.5,000..
8,078
14,809
10, 269
12, 245
268
10, 054
66
5,915
2,236
1,231
838
530
403
355
265
212
187
141
$12, 508, 253
21,489,038
23, 238, 624
31,350,512
867, 989
34,547,205
294, 751
26,411,142
12,226,134
7, 948, 625
6, 240, 206
4, 500, 038
3,819,601
3, 716, 408
3,053,161
2,644,170
2,515,921
2,044,810
$17,174,985
14,896,309
26, 029, 822
20, 902, 344
769, 596
19, 549, 547
102,911
11, 444, 438
4,081,264
2,111,150
1, 400, 801
817, 048
608, 100
505, 500
391,400
312,000
260, 400
204,539
$97,676
83,865
137, 812
260,321
215, 666
583, 613
208, 283
771, 024
986, 768
991,535
797, 485
870, 663
643, 016
743, 693
587, 051
591, 706
597, 854
588, 900
$260, 302
417,714
576, 296
569, 282
301, 844
229, 136
203,098
158,115
153, 471
ISO, 150
132, 220
114,912
108,041
90,887
$9, 340
22,966
30, 990
34,853
37, 809
45,397
44,98;}
45, 188
48, 772
44,538
1 Nontaxable. Personal exemption and dividends exceed net income,
' Classes grouped to conceal net income and identity of taxpayers,
STATISTICS OF INCOME. 91
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSES — Continued.
LOTJI S I AN A— Continued .
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$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....
507
239
127
152
81
43
33
12
9
11
19
1
1
2
$8,714,383
5,292,625
3,517,322
5,332,478
3,616,125
2,340,893
2, 148, 053
888,470
780, 961
1,043,265
2,516,122
(^)
(})
(})
$694,367
329,700
168, 700
191,600
103, 500
51, 397
38,400
21,200
12,000
11,183
22,200
(»)
(n
0)
$2, 404, 822
1,317,540
1,014,110
1,958,308
1, 104, 607
563,316
632, 146
287, 164
258,699
343, 041
928, 094
(^)
(2)
(2)
$411,060
265,296
170, 921
251,602
174, 243
136, 135
117,013
51,155
34, 761
42,050
125,087
(2)
(4
$250,597
216, 129
194, 455
390,823
352, 185
284,832
318, 434
151, 282
156,616
232,030
770, 704
(4
$661,657
481,425
365,376
642,425
526,428
420,967
435, 447
202,437
191,377
274, 080
895,791
C)
$400,000 to $.500,000. . . .
$.500,000 to $750,000....
$750,000 to $1,000,000..
1
(?)
(?)
(2)
0)
(^)
(?)
$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 '
1,471,860
5,000
1, 164, 837
21,739
677, 138
698 877
Grand total
69,340
237, 109, 145
123,211,401
21,733,615
5,266,530
4,360,061
9,626,591
MAINE.
$1,000 to $2,000'
5,152
$7,996,790
$10,340,638
$375,331
$1,000 to $2,000
13, 527
19, 428, 294
13, 553, 222
81,538
$239,910
$239, 910
$2,000 to $3,000 I
5,981
13,&34,7S9
14, 922, 985
925, 775
$2,000 to $3,000
10,466
26, 022, 740
18, 857, 663
388. 641
301, 392
301 392
$3,000 to $4,000 1
218
5,516
713,633
18, 964, 236
590,528
11,676,469
183,715
424, 401
$3,000 to $4,000
296,723
296,723
$4,000 to $5,000 1
38
3,021
175, 292
13, 4.55, 234
51, 128
6,343,097
217, 383
630, 919
$4,000 to $5,000
261,361
261, .361
$5,000 to $6,000
1,029
5,643,805
2,161,128
592, 748
120, 694
$3,856
124,550
$6,000 to $7,000
675
4,356,104
1,381,747
684, 468
101,332
11,140
112,472
$7,000 to $8,000
441
3,291,947
946, 724
523,483
88,671
16,015
104,686
$8,000 to $9,000
257
2,181,284
524,027
472,640
61,472
16,421
77,893
$9,000 to $10,000
213
2, 020, 899
412,602
441,716
65,857
19,982
85,839
$10,000 to $11, 000
171
1,793,039
331,833
505, 664
59,554
22,188
81,742
$11,000 to $12,000
136
1,567,104
260, 160
498, 556.
48, 741
23,302
72,043
$12,000 to $13,000
108
1,346,977
204,000
369, 460
47,988
22,987
70,975
$13,000 to $14,000
88
1,184,378
165, 600
390,540
43,504
23,076
66,580
$14,000 to $15,000
71
1,027,765
133, 600
265, 380
40,773
22,633
63,406
$15,000 to $20,000
246
4,181,148
469, 049
1,254,090
167, 125
118,940
286,065
$20,000 to $25,000
117
2,572,955
219, 576
1, 152, 920
88,529
104, 519
193, 048
$25,000 to $30,000
75
2,036,428
138, 600
844, 125
78, 187
108, 792
186,979
$30,000 to $40,000
83
2, 832, 131
155, 065
1,286,452
107,980
201, 862
309,842
$40,000 to $50,000
32
1,453,354
60,800
808, 781
47,566
144, 055
191,621
$50,000 to $60,000
21
1, 129, 772
40,600
639, 802
33,279
135,614
' 168,893
$60,000 to $70,000
10
652, 216
16,247
487,908
14, 755
96,800
111,555
$70,000 to $80,000
8
605, 125
14,800
349, 177
18,936
105, 485
124,421
$80,000 to $90,000
5
417,824
8,200
282,299
10,714
81, 182
91,896
$90,000 to $100.000
4
384, 276
7,400
182, 515
16,100
86,626
102,726
$100,000 to $150,000....
2
239,330
3,200
45,305
14, 924
67, 471
82,395
$150,000 to $200,000....
2
326, 495
4,200
113, 728
16,365
113,857
130,222
$200,000 to $250,000....
1
(2)
(2)
(?)
(2)
(2)
(^)
$250,000 to $300,000....
$300,000 to $4(JO,000....
$400,000 to $500,000....
1
(2)
s
0)
(2)
{^)
(')
$500,000to $750,000....
2
(2)
(^)
(2)
M
(A
$750,000 to $1,000,000..
$1,000,000 to $1,500,000.
j
$1,500,000 to $2,000,000.
1
1 Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to conceal net income and identity of taxpayers.
5375°— 22 7
92
STATISTICS or INCOME.
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSE S— Continued.
M AINE— Continued .
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$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, 820, 181
$6,000
81,704,371
$9,536
?943,648
$953, 184
Grand total
47,717
143,455,545
84,000,888
17, 123, 831
2,401,968,
2,490,451
4,892,419
MARYLAND.
$1,000 to $2,000 1
12,584
44,135
16,420
32,410
590
18,412
$19,722,300
65,411,843
37, 813, 882
79, 732, 203
2,006,198
62,863,415
$25, 081, 178
43,896,555
41,451,289
54,264,572
1,376,466
35, 107, 502
$701,309
444,304
602,991
1,086,824
692, 559
1, 762, 23fi
$1,000 to $2,000
$879,010
$879,010
$2,000 to $3,000 1
$2,000 to 83,000
985,833
985, 833
$3,000 to $4,000 1
$3,000 to $4,000 :
1,041,137
1,041,137
$4,000 to $5,000 1
$4,000 to $5,000
10,074
2,902
2,314
1,528
1,065
807
621
482
399
320
291
960
540
297
329
181
102
71
51
33
12
43
19
5
44,723,626
15,881,974
14,910,937
11,394,858
9,025,433
7,637,406
6,492,555
5, .538, 760
4,959,409
4,317,466
4,220,437
16,538,039
12,013,845
8, 149, 894
11,293,494
8,036,259
5,545,619
4,592,452
3, 802, 848
2,777,811
1,120,701
5,347,481
3, 164, 181
1,102,078
20, 898, 234
5, 730, 179
4, 748, 679
3,169,388
2, 117, 669
1, 600, 814
1,229,931
942, 867
776, 014
590, 800
559, 300
1,865,707
1,036,800
559, 217
619, 047
333, 800
183,400
125,078
90,400
69,200
21,400
64,000
31,383
10,000
1,572,259
1,646,166
1,599,099
1,556,090
1,516,312
1,372,137
987, 120
998, 100
1,069,104
1, 093, 806
1,038,250
3,995,588
2, 761, 756
2,634,135
3,074,708
2,384,664
1, 828, 089
1,806,567
1,551,569
1, 120, 279
563,444
2,667,762
1,925,946
370,710
885,080
369,719
378,770
331, 167
299, 046
268,952
254, 732
225, 637
200,372
170,401
179,056
747,994
582,375
37.3,328
562, 817
411,867
265, 833
217, 204
178,430
133,036
51,750
222,3.51
106, 866
56,840
885,080
$5,000 to $6,000
$6,000 to 87, 000
87,000 to 88,000
$8,000 to 89,000
$9,000 to 810,000
810,000 to 81 1,000
$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 825,000
$25,000 to $30,000
830,000 to $40,000
$40,000 to $50,000
850,000 to $60,000
.$60,000 to 870,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,000 to 81.50,000....
$150,000 to $200,000....
$200,000 to $250,000....
8250 000 to 8300 000
$12,372
38,637
56, 205
68,407
76,115
79,418
81,965
84,009
84,785
92,441
480, 489
496,359
441, 899
809,620
777,374
673, 657
675, 675
666, 709
543, 761
245, 263
1,527,812
1,116,635
448,796
382,091
417,407
387,372
367,453
345,067
334, 150
307, 602
284, 381
255, 186
271, 497
1,228,483
1,078,734
815,227
1,372,437
1, 189, 241
939,490
892, 879
845, 139
676,797
297,013
1,750,163
1,223,501
505,636
$300,000 to $400,000....
$400 000 to 8500 000
1
(2)
(')
(2)
(')
(')
(2)
$500,000 to 8750,000....
8750 000 to $1,000,000
1
(2)
{')
{')
(')
m
C)
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000.
$2,000 000 to $3,000 000
1
(2)
(2)
(2)
(2)
(')
{')
$3,000 000 to $4 000 000
$4 000 000 to $5 000,000
85 000 000 and over.
2,058,044
5,400
1,040,798
80,238
1,150,989
1,231,227
Grand total
148,000
482,195,448
248,556,169
47,464,683
10,459,841
10,729,392
21,189,233
MASSACHUSETTS.
$1,000 to $2,0001.
$1,000 to $2,000...
$2,000 to $3,000 1 .
$2,000 to $3,000...
$3,000 to $4,fX)0 1 .
$3,000 to $4,1)00...
$4,000 to $5,000 1 .
40, 623
102, 059
49, 501
90,016
1,983
54,214
1,149
$63, 459, 814
148,018,1.56
111,637,340
226, 224, 992
6,574,182
187, 632, 535
5,147,042
$81,229,936
102, 589, 351
121, 316, .331
162, .566, 143
3, 554, 797
110,873,901
2, 158, 568
$3, 603, 148
1,316,640
5, 392, 139
3,916,352
4, 135, 637
6,110,914
4,457,072
$1,772,746
'2,'4i6,'377'
'2,829,462"
I Nontaxable. Personal exemption and dividends exceed net income.
* Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF IN"COME.
93
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSES— Continued.
MAS SACHtrSBTTS— Continued.
Exemption from
normal tax.
Number
of
Net
Normal
Surtax.
Total
Income class.
returns.
Personal
ex-
emption.
Dividends.
tax.
tax.
$4,000 to $5,000
27,384
$121,449,963
$54, 282, 853
$6,331,995
$2,431,844
$2,431,844
1,021,054
$5,000 to $6,000
8,357
45,884,382
16, 799, 072
5,932,329
991, 190
$29,864
$6, 000 to $7, 000
4,976
32,182,553
9, 544, 624
6,613,350
726,806
91, 774
818,580
'?7,000 to $S,000
3,453
25, 833, 451
6,671,917
5, 775, 906
691,312
136,240
827,552
58,000 to 39,000
2,592
21, 970, 259
4,926,820
5, 819, 790
634, 544
165,779
800,323
$9,000 to $10,000
2,030
19, 249, 257
3,865,335
5,004,645
616,378
190,675
807,053
$10,000 to $11,000
1,546
16,206,832
2, 878, 764
4,765,540
525, 712
199,704
725,416
$11,000 to $12,000
\251
14,377,586
2,310,550
4, 490, 738
481, 963
212, 033
693,996
$12,000 to $13,000
J, 016
12, 707, 743
1,926,071
4,277,050
439, 666
217,468
657, 134
$13,000 to $14,000
896
12,103,039
1, 675, 818
3, 890, 538
445, 107
237,056
682, 163
$14,000 to $15,000
746
10, 804, 539
1,376,324
3, 409, 615
408, 988
237, 778
646,766
$15,000 to $20,000
2,582
44,397,936
4, 765, 129
16,796,021
1, 658, 465
1, 274, 883
2,933,348
$20,000 to $25,000
1,4,S8
33,117,260
2, 752, 031
13,&83,485
1,268,131
1,363,290
2,631,421
$25,000 to $30,000
991
27, 100, 180
1,819,948
11,798,680
1,050,738
1,458,945
2, 509, 683
$30,000 to $40,000
1,120
38,633,734
2,048,100
17,770,232
1,528,168
2, 766, 108
4,294,276
$40,000 to $50,000
575
25,564,352
1,036,011
12, 340, 139
982, 268
2,465,397
3,447,665
$50,000 to $60,000
354
19, 2S2, 740
629, 964
10, 446, 467
702. 430
2,340,827
3,043,257
$60,000 to $70,000
238
15, 405, 037
425, 382
9,073,370
557, 689
2, 264, 641
2, 822, 330
$70,000 to $80,000
138
10, 251, 592
249,800
6,020,758
354, 876
1,750,000
2, 104, 876
$80,000 to $90,000
112
75
9, 479, 234
7,095,354
211, 200
126,800
4, 502, 303
394, 748
1,865,377
1,572,801
2,260,125
$90,000 to $100,000
3,499,080
282, 696
1,855,497
$100,000 to $150,000....
180
21, 782, 170
323, 160
14, 215, 245
773, 269
6, 220, 155
6,993,424
$150,000 to $200,000....
50
8, 520, 946
79,600
4,677,803
324, 726
3,047,226
3,371,952
$200,000 to $250,000....
26
5, 765, 932
48,200
2, 666, 644
261, 762
2,354,852
2,616,614
$250,000 to $300,000....
15
4, 139, 466
29,200
1,951,412
182, 868
1,846,330
2,029,198
$300,000 to $400,000....
17
5,751,486
31,600
3,245,050
216,200
2,748,107
2,964,307
$400,000 to $500.000....
5
2,082,488
11,000
918,977
91,433
1, 054, 517
1, 145, 950
$500,000 to $750,000....
7
4,173,044
14,000
1,630,454
204,150
2,275,317
2,479,467
$750,000 to $1,000,000..
4
(2)
(^)
(')
(2)
(')
(')
$1,000,000 to $1,500,000.
1 (.'}
(2)
(2)
(»)
{')
(2)
$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 ^
4,395,032
9,200
1,740,991
210,530
2,530,668
2 741 198
Grand total
401, 770 l,368,406,648i705, 157, 500
222,423,509
26,451,182
42,917,812
69,368,994
MICHIGAN.
$1,000 to $2,0001..
$1,000 to $2,000...
$2,000 to $;3, 000 I..
$2,000 to $3,000...
$3,000 to $4,000 I..
$3,000 to $4,000...
$4,000 to $5,0001..
$4,000 to $5,000...
$5,000 to $6,000...
$6,000 to $7,000...
87,000 to $s, 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.
31,672
100, 643
39,062
71,785
1,549
26, 886
414
11, 199
5, 692
3,467
2,439
1,667
1,332
962
779
632
539
437
1,368
813
492
524
236
135
97
58
$.50,238,191
151, 379, 607
SS, 865, 810
176, 300, 416
5, 238, 929
92,051,659
1, 800, 578
49,781,362
31, 098, 532
22,391,860
18,269,368
14, 133, 031
12,648,599
10,091,247
8, 970, 484
7, 881, 979
7, 278, 722
6, 336, 852
23,626,131
18, 200, 147
13, 422, 353
17, 875, 730
10, 458, 129
7, 447, 679
6, 258, 355
4,323,049
$66, 572, 824
102, 199, 058
97, 597, 855
130,403,229
3, 813, 098
56,314,002
754, 353
23, 591, 461
12, 004, 692
7, 258, 886
5,081,139
3, 437, 626
2, 729, 764
1, 949, 238
1, 5'84, 498
1,291,313
1, 071, 500
872, 302
2,740,442
1,619,847
952, 850
1,011,400
461,061
261, 200
187, 800
118, 400
$1, 246, 594
413, 520
3, 333, 826
1,062,294
2, 591, 254
2, 227, 261
1,420,560
2, 500, 469
2, 841, 523
2, 384, 969
2,638.418
2,296,688
2, 171, 242
1,806,878
1,902,669
1,691,640
1,857,362
1, 570, 317
6,441,239
5, 420, 267
4, 512, 931
6,402,717
4, 260, 347
3,281,391
2, 724, 881
2,324,082
$1, 954, 845
1, 811, 707
"i,'348,'244'
959, 640
679, 676
561,488
528,685
452,352
451, 510
378, 425
345, 024
312, 543
286,639
258, 995
1,011,406
791, 225
598, 707
790, 687
447, 697
306, 790
256,861
171, 764
$23, 794
64,955
91,915
106,987
126,008
124,309
132, 849
134, 170
141,317
138,978
686,342
757, 421
721, 049
1,263,672
1, 00.5, 371
919, 793
918, 553
742,904
$1,954,845
1, 811, 707
1,348,' 244
959, 640
703, 4;o
626,443
620, 600
559, 339
577, 518
502, 734
477, 873
446, 713
427,956
397, 973
1,697,748
1,548,646
1, 319, 756
2,054,359
1,453,068
1,226,583
1,175,414
914,008
1 Nontaxable . Personal exemption and dividends exceed net income .
» Classes grouped to conceal net income and identity of taxpayers.
94
STATISTICS OF INCOME.
TABUS 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSES — Continued.
MICHIGAN— Continued .
Number
of
returns.
Net
income.
Exemption from
normal tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
tax.
$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. . . .
40
36
73
22
13
3
7
$3,383,389
3,447,626
9, 095, 741
3,848,310
2, 837, 462
839, 880
2,401,696
$73,600
67,000
127,913
34,660
53,972
6,600
12,400
81,684,945
2,011,653
5, 508, 189
2,900,125
1,945,531
393,453
965,838
1130,860
138,259
334, 042
82,430
69, %6
34,646
111,791
$665, 810
774,959
2,651,729
1,396,270
1, 150, 107
376,459
1,152,639
$796,670
913,218
2,985,771
1,478,700
1,220,073
411, 105
1,264,420
$500,000 to $750,000. . . .
$750,000 to $1 ,000,000 . .
$1,000,000 to $1 ,500,000.
1
$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
13,456,335
2,400
13,205,330
4,359
8,613,638
8,617,997
Grand total
305,075
895,679,238
526,258,383
99,940,403
15,611,263
24,881,998
40,493,261
MINNESOTA.
$1,000 to $2,000 1
$1,000 to $2,000
$2,000 to $3,0001
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$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 $13,0001
$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 $1.50,000....
$1.50,000 to $200,000....
$200,000 to $2.50,000....
$2.50,000 to $.300,000....
$.300,000 to $400,000. . . .
13,232
48, 816
21,153
36, 822
1,659
14,106
332
5,673
3,251
2,043
1,515
967
725
583
444
358
260
224
740
412
207
244
117
69
42
34
18
23
34
7
4
1
$20,907,799
70, 838, 1.55
49,241,704
90,438,881
5,412,825
47,965,314
1, .524, 556
25,306,023
17,803,447
13,204,934
11,274,360
8, 193, 557
6,876,575
6,0%, 518
5,102,685
4,469,223
3,507,448
3,249,617
12,711,-342
9, 180, 221
5,641,252
8,351,121
5,287,118
3, 779, 186
2,716,386
2,529,533
1,536,441
2, 180, 096
4, 166, 050
1,210,5.57
891, 883
$29,079,727
48,928,423
54,915,087
68,920,780
4, 752, 085
29, 215, 201
682, 934
11, 718, 327
6, 838, 125
4, 306, 447
3,236,437
2, 066, 475
1,530,816
1,204,666
936, 167
757, 156
541, 117
462,800
1,502,710
817,050
426,000
468,806
216,400
125, 800
80,600
60,000
27,400
48,200
59,200
16,000
3,000
(2)
$548, 150
434, 486
1,430,937
1, 383, 239
1, 159, 755
1,659,804
1,035,926
1,861,724
1,660,616
1,471,829
1,267,193
1,289,057
967,260
1,231,907
975,685
1,263,862
755,428
1,043,611
3,651,660
2,922,570
1,968,304
4,201,012
2,419,447
1,850,475
2,323,514
1,4.58,304
977, 770
1,327,940
3,754,682
748,326
1,019,489
$857,329
$857,329
805,480
805,480
686,501
686, 501
470.242
470,242
387,779
328, 935
331, 363
259, 863
246,189
218, 766
198,336
172, 157
145, 545
128, 126
519,604
390,414
235, 815
298, 591
201,970
145,687
95,601
80,887
32,781
63,755
65,215
40,640
6,323
$13, 273
39,348
56, 763
62, 112
68,334
74, 882
74,981
76,553
68,738
.71,311
365, 867
378,382
301,844
586,368
514,675
462,339
398, 456
433, 514
303, 517
484,741
1,197,685
436,481
365, 174
401,052
368,283
388, 126
321, 975
314, 523
293,648
273, 317
248, 710
214,283
199,437
885,471
768,7%
537,659
884,959
716,645
608,026
494,057
514,401
336,298
548,4%
1,262,900
477, 121
371,497
$400,000 to $.500,000....
i500,000 to $750,000
3
(=)
(2)
(2)
m
(')
m
$750,000 to $1,000,000. .
$1 000 000 to $1 .5(X) 000
$1 .500 000toS2 000,000
$2 000 000 to $3 000 000
$3 000 000 to$4 000 000
$4,00(),(KX) to $5,000,000.
$5,000,000 and over
Classes grouped *
1,617,434
9,600
268,051
106,518
814, 119
920,637
Grand total
154,118
4,53,212,241
273,953,536
50,332,013
7,520,412
7,649,457
15,169,869
1 Nontaxable. Personal exemption and dividends exceed net income.
> Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME. 95
TABLE 11.— PERSONAL RETURNS— DISTRIBUTIOIT BY INCOME
CL A S SE S— Continued .
MISSISSIPPI.
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Income class.
Personal
ex-
emption.
Dividends.
Total
tax.
$1,000 to $2,000 1
4,610
5,396
5,203
5,461
97
3,384
73
1,613
619
387
252
180
129
92
80
54
36
40
122
59
38
49
16
10
11
3
3
1
2
1
$7,109,960
8,221,318
11,925,422
13,681,946
324, 110
11,627,447
324, 159
7, 201, 143
3,392,028
2,499,480
1, 883, 528
1, 523, 791
1, 223, 196
%4,837
915,394
674, 102
484,968
580,356
2,066,532
1,325,737
1,053,555
1, 703, 087
709,129
543,003
731,048
221, 712
262, 059
$9,428,320
5, 423, 125
13,009,509
9, 822, 034
242,000
7, 118, 217
164,560
3, 561, 507
1, 331, 571
811,683
553, 264
392,600
268,000
193,800
171,400
107,700
73,000
77,800
251,800
120,800
82,800
100,000
30,600
25,200
22,600
5,000
5,400
m
$133,705
45,183
310, 873
93,368
249, 369
200,344
287,048
244, 551
267, 827
217, 304
170, 826
166,538
165, 711
212, 337
192, 936
106, 724
108,456
125,978
473, 581
303,521
215,682
500,841
194,645
104, 417
191, 732
139,893
64,064
(^)
0)
(»)
$1,000 to $2,000
$111,217
$111,217
$2,000 to $3,000 1
$2,000 to $3,000
153,628
153,628
$3,000 to $4,000 I
$3,000 to $4,000
172,848
i72,848r
$4,000 to $5,000 1
$4,000 to $5,000
138, 735
75, 58S
65,563
57, 452
52,184
44,279
33,964
34, 711
28, 873
21,251
27, 751
94,097
64, 711
53,083
84,130
35,956
30, 912
39,844
5,728
14, 925
(')
(2)
138,735
77,860
72,702
66,680
63,733
66,464
45,863
48, 113
40,246
30,759
40,538
152,226
120, 191
110, 173
208, 197
104,335
96,698
150, 592
43,489
68,270
m
(')
$5,000 to $6,000
f'i.OOO 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 $.iO,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....
$2,272
7,139
9,228
11,549
12,185
11, 899
13,402
11,373
9,508
12, 787
58,129
55,480
57,090
124,067
68, 379
65,786
110, 748
37, 761
53,345
(2)
(2)
$250,000 to $300,000....
$300,000 to $400,000
1
(^)
(.')
(.')
(^)
(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 ^
781, 305
10,600
128, 588
49,863
271,787
321 650
Grand total
28,022
83,954,352
53,404,890
5,616,042
1,491,293
1,003,914
2,495,207
Missoimi.
$1,000 to $2,0001..
$1,000 to $2,000...
$2,000 to $3,0001..
$2,000 to $3,000...
$3,000 to $4,0001..
$.3,000 to $4,000...
$4,000 to $5,0001..
$4,000 to $5,000...
$5,000 to $6,000...
$6,000 to $7,000...
$7,000 to $8,000...
$S,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.
25,460
35,306
20,984
34,547
770
17, 272
208
9,600
4,278
2,941
2,045
1,425
1,083
826
674
575
445
378
1,233
$39, 862, 192
52, 760, 972
47, 814, 570
85, 765, 423
2, 542, 436
59, 418, 363
927, 640
42, 923, 564
23, 306, 877
19, 029, 859
15, 291, 014
12, 063, 643
10, 286, 532
8, 647, 819
7, 722, 573
7, 172, 569
6, 000, 196
5, 473, 049
•21,268,516
$52, 062, 110
35, 797, 019
51,605,686
61,640,211
1, 807, 918
35, 605, 304
385, 294
19, 751, 042
8, 768, 586
5, 982, 541
4, 155, 317
2, 872, 317
2, 169, 081
1, 629, 660
1, 347, 714
1, 134, 016
862,567
715, 861
2,389,633
$1, 170, 612
208, 512
1, 865, 090
638, 120
1,615,716
892, 735
995, 452
1, 485, 721
2, 371, 527
2, 539, 151
2, 538, 002
2, 262, 713
2, 066, 359
2,035,912
1, 980, 136
1, 753, 588
1, 800, 518
1,508,658
6, 312, 408
$675, 262
"935," 185'
"gii'ooe'
862, 121
509,268
467, 722
429, 862
372, 935
347,286
302, 814
276, 5»1
279, 33S
224,733
220,014
857,180
$19, 619
57,122
80, 773
90,998
102, 380
106, 367
112,844
122, 751
116, 723
119, 831
613,347
$675, 26J
"935,' iss
911,006
862, 121
528,887
524,844
510,635
463,933
449,666
409,181
389,425
402, 089
341, 466
339,845
1,470,527
1 Nontaxable. Personal exemption and dividends exceed net income.
» Classes grouped to conceal net income and identity of taxpayers.
96
STATISTICS OF INCOME.
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSE S— Continued.
MISSOURI— Continued.
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income elass.
Personal
ex-
emption.
Dividends.
$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
704
389
433
207
121
79
52
28
19
40
7
3
1
5
.115,666,634
10,048,087
15, 003, 724
9,241,151
6,637,712
5, 145, 056
3, 895, 364
2, 362, 281
1,790,301
4,913,321
1, 192, 147
659,084
(4
$1,327,970
745,300
820, 129
380, 094
219,700
136,600
92,200
42,400
36,800
71,200
10, 400
5,200
$5,144,697
4, 165, 807
6,184,381
4, 114, 563
3,805,734
2, 895, 371
2,359,273
1,772,487
1,227,978
2,367,700
531,313
474,925
$657, 008
420, 511
605, 244
374, 374
222, 354
175,422
141, 115
61, 287
56, 045
208, 478
53, 590
14,836
(2)
$648, 177
573,941
1,083,626
897,631
814,443
763,658
672, 557
463, 278
395,383
1,413,257
426,170
267, 981
(»)
$1,305,185
994,452
1,688,870
1, 2^2, 005
1, 036, 797
939, 080
813, 672
524,565
451,428
1,621,736
479, 760
282, 817
$500,000 to $750,000....
$750,000 to $1,000,000.
1
(2)
(2)
(2)
{')
(^)
(-)
$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 " .
2, 697, 506
13,500
587,705
174, 181
1,079,092
1, 253, 273
Grand total
162, 199
548, 130, 178
294,583,370
71,672,864
10, 835, 752
11,041,949
21,877,701
MONTANA.
6,476
13,660
7,978
10,698
207
3,686
38
1,238
522
313
186
134
91
61
53
30
28
23
69
34
9
15
2
3
$10,662,425
21,148,288
18,118,461
26, 162, 720
702, 749
12,414,266
167,042
5,443,781
2,856,673
2,008,686
1,387,919
1,132,901
862,378
638,450
607,584
374, 816
378, 227
334, 289
1,181,259
750,346
248, 770
631, 161
86,670
169,136
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,000 1
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,0001
$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
$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....
$1.W,(«0 to $200,000....
$200,000 to $250,000. . . .
$2.')0,(XX) to $300,000. . . .
$3(XJ,000 to $400,000....
$400,000 to $50f),000....
$500,(XK) to $7.50,000....
$750,0(X)to$1.0(X).0(X)..
$1,000,(X)0 to $1,.500,000
$l,.'i(X),0(K)to$2,000,(KK).
$2,000,000 to $3,000,{XX).
1 Nontaxable. Personal exemption and dividends exceed net incom e
2 Classes grouped to conceal net income and identity of taxpayers.
(2)
C^)
CO
$13,956,787
13,746,463
20,385,713
17,807,659
604, 490
7,639,904
90, 110
2,594,816
1,091,435
675,873
401,050
279, 143
184,400
126,400
107,200
58, 800
54,600
39,800
135,600
62,800
14,200
27,200
4,800
6,000
(0
(0
C-)
$118,739
42,014
109,315
108, 256
153,432
138,626
91,612
226,460
268,827
251,070
463,651
192,546
222,686
166,776
129,661
124,298
89,497
116,745
431,283
330, 260
198, 186
193,049
28,360
23,173
CO
{')
(0
$296, 746
330,581
187,034
104,410
62,639
48,076
38,753
37,351
27,246
22, 198
23,534
13,996
15, 805
11,810
38,419
26,438
10, 745
22,932
3,955
10, 716
CO
(0
$2, 106
5,119
7,256
7,683
8,551
7,928
8,934
6,442
7,193
7,406
36,575
31,160
13,595
39, 174
8,116
21,359
(0
(0
STATISTICS OF INCOME.
97
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSE S— Continued.
M ONTANA— Continued.
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Income class.
Personal
ex-
emption.
Dividends.
Total
tax.
83,000,000 to $4,000,000.
$4,000,000to$5,000,000.
$5,000,000 and over....
$979, 298
S5,200
$931,702
$2,972
$478,237
$481,209
Grand total
45,557
109,348,194
80,100,443
5,150,224
1,336,356
696,834
2,033,190
NEBRASKA.
$1,000 to $2,0001
12, 222
$19,689,290
$27,032,584
$257, 277
$1,000 to $2,000
22, 806
34,240,467
22,906,608
57,440
$457, 451
$457,451
$2,000 to $3,000 1
12,027
20, 325
27,721,390
51,173,996
31,310,270
36, 709, 182
313,978
330,971
$2,000 to $3, 000
588, 722
588,722
$3,000 to $4,000 1
682
2,251,532
2,042,398
483,659
$3,000 to $4,000
12, 162
41,828,477
26,026,885
609,953
611,077
611,077
$4,000 to $5,0001
32
131,427
71,322
95,636
$4,000 to $5,000
7,125
31,896,235
15,736,539
499,492
622,019
622, 019
$5,000 to $6, 000
3,055
16,700,673
6,704,286
728,461
379,623
$11,038
390,661
$6,000 to $7,000
1,935
12,514,376
4,247,217
702,096
330,097
33,648
363,745
$7,000 to $8,000
1,309
9, 763, 253
2, 882, 550
662,933
305,022
47,742
352, 764
$8,000 to $9,000
792
6,713,806
1,686,900
586,606
241,455
50,972
292,427
$9,000 to $10,000
674
6,384,133
1,436,258
594,390
246,383
60,639
307,022
$10,000 to $11, 000
471
4,950,417
973,600
542,099
209, 155
61,257
270,412
$11,000 to $12,000
353
4,053,107
756,534
458, 149
174,849
59,424
234, 273
$12,000 to $13,000
291
3,631,217
603,000
340, 283
171,051
62, 137
233, 188
$13,000 to $14,000
224
3,013,303
476, 200
335,082
144,385
58,078
202,463
$14,000 to $15,000
181
2,617,720
355,200
378,395
125,948
57,032
182, 980
$15,000 to $20,000
492
8,601,126
1,037,800
1,256,397
437, 132
244,833
681,965
$20,000 to $25,000
219
4,855,748
452,000
936,483
252,086
199, 120
451,206
$25,000 to $30,000
135
3,669,806
267,600
1,065,601
174,564
199,574
374, 138
$30,000 to $40,000
121
4,105,352
232,600
909,444
219,932
289,963
509,895
$40,000 to $50 ,000
37
1,616,921
73,400
505,551
86,989
152,612
239,601
$50,000 to $60 ,000
27
1,458,849
55,000
408, 134
69, 852
175,891
245,743
$60,000 to $70,000
/
439,349
14,600
72, 366
26,212
62,475
88,687
$70,000 to $80 ,000
10
734,685
18,400
270,069
33,961
124, 173
158, 134
$80,000 to $90 ,000
8
690,540
16,800
233,601
33,617
138,803
172,420
$90,000 to $100,000
3
280,724
5,800
4,513
20,992
61,543
82,535
$100,000 to $150,000....
2
(2)
(2)
(2)
(^)
(2)
$150,000 to $200,000. . . .
1
(2)
(2)
n
m
(2)
$200 000 to $250,000..
$250^000 to $300,000....
i
{')
{')
(^)
(2)
(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 $'i 500 000
$l'500'000 to $2 000,000
$2 000'000to$3 000 000
$3*000 000 to $4 000 000
$4000 000 to $5000 000
634,787
7,800
310,700
25, 288
224,489
249,777
Grand total
97,729
306,362,706
184,139,333
13,949,759
5,987,862
2,375,443
8,363,305
NEVADA.
$1,000 to $2,0001.
$1,000 to $2,000..
$2,000 to $3,0001.
$2,000 to $3 ,000..
$3,000 to $4,0001.
$3,000 to $4,000...
$4,000 to $5,000 1 .
1,135
3,373
1,223
2,705
17
1,079
3
$1, 811, 158
5, 243, 009
2,779,512
6, 628, 958
55,013
3,676,074
14, 180
$2, 492, 532
3,414,329
3,034,603
4, 480, 283
54,096
2, 161, 160
7,056
$9,432
5,117
38, 882
13,293
5,292
28, 244
7,938
1 Nontaxable. Persona 1 exemption and dividends exceed net income.
» Classes grouped to concealnet income and identity of taxpayers.
$73,071
85,211
"59,'336'
$73,071
85,211
'69,'336
9S
STATISTICS OF INCOME.
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION
CLASSES — Continued.
BY INCOME
NEVADA— Continued.
Number
of
returns.
Net
income.
Exemption from
normal tax.
Norma,!
tax.
Surtas.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$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 $16,000
$15,000 to $20,000
$20,000 to $25,000
$25,000 to $30,000 .
428
166
80
68
21
23
12
10
6
8
6
12
3
$1,927,177
903,796
515, 385
603,000
177, 643
220,546
123, 698
115, 242
74,629
107, 143
86,623
211,500
64,163
$841,320
329, 164
150,000
127,512
37,000
41,600
24,400
18,400
11,400
11,500
9,800
19,800
5,800
$42,292
69,463
62, 103
80,756
46,709
31,657
26,675
15,317
14, 524
16,823
60, 560
24,560
35,315
$41,582
20,727
13,576
15,799
5,694
8,115
3,385
4,923
3,172
5,107
3,179
11,331
1,630
$41, 582
$573
1,511
2,478
1,340
2,257
1,460
1,720
1,267
1,967
1,896
6,366
2,506
21,300
15, 087
18,277
7,034
10, 372
4,845
6,643
4,439
7,074
5,075
17,697
4,136
$30,000 to $40,000
$40,000 to $50,000
3
99,485
7,000
159,740
2,032
6,872
8,904
$50,000 to $60,000
$60,000 to $70,000
1
$70,000 to $80,000
$80 000 to $90,000
$90,000 to $100,000 . .
1
::::::::::::::::: ::.:i ::;:
$100,000 to $150,000. .
1
$150,000 to $200,000..
1
$200,000 to $250,000. .
1
$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
$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
1
j
Classes grouped ^ . .
1
Grand total
10,381
25,337,934 17,278,755
783,682
367,864
32,213
390,077
NEW
'■ HAMPS
HIRE.
$1,000 to $2,0001..
$1,000 to $2,000....
$2,000 to $3,0001..
$2,000 to $3,000....
$3,000 to $4,0001..
$3,000 to $4,000....
$4,000 to $5,0001..
$4,000 to $5,000....
$5,000 to $6,000....
$6,000 to $7,000....
$7,000 to $8,000...
$.H,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.
$2X000 to $25,000.
$2.5,000 to $:«),000.
$30,000 to $40,000.
$40,000 to $50,000.
$50,000 to. $00, 000.
$60,000 to $70,000.
$70,000 to $80,000.
4,687
11,193
4,434
7,343
440
3,687
185
1,735
581
372
245
199
129
113
92
71
62
47
136
79
39
50
19
11
16
6
$7,098,979
16,021,375
10, 277, 396
18,051,668
1,498,652
12,717,314
818, 035
7,721,886
3, 173, 067
2, 396, 776
1,838,325
1,692,434
1,224,033
1, 182, 425
1, 058, 507
886, 522
833,408
681, 732
2,359,335
1,753,091
1,074,721
1,731,176
864, 532
598, 477
1,028,281
456,107
$8,851,930
$1,243,623
11,272,933
152,599
10,469,665
1,487,565
12,939,299
283,963
803,671
1,002,095
7,832,740
358, 281
290, 985
659, 438
3,564,327
548, 782
1, 147, 993
695, 820
726,804
591,713
464, 800
440, 641
374, 491
413, 148
248,000
303, 287
214, 166
426,422
170, 400
407, 735
131, 200
358, 738
118,600
351, 58,3
87,321
291, 676
252, 800
1,005,322
140,000
783, 795
67, 400
501, 440
90,800
927, 472
41,000
238, 479
16,000
219, 165
28,000
745, 224
11,200
327, 501
$185, 843
194, 261
181, 844
141, 883
62, 487
50, 746
46,854
48, 759
37, 265
34, 559
30, 953
27, 205
24, 616
20,983
80, 360
59, 708
41,513
59, 661
44,208
28,423
31,863
8,943
$2, 274
6,940
9,670
12, 734
12, 184
14, 491
15, 659
15, 128
16, 063
16, 065
68,083
72, 193
68, 691
126, 312
83, 924
73, 280
150, 245
79. 822
1 Nontaxable. Personal exemption and dividends exceed net income.
» Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME. 99
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSES — Continued.
NEW HAMPSHIRE— Continued.
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Income class.
Personal
ex-
emption.
Dividends.
Total
tax.
$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
3
2
5
2
$260,904
188,519
587,651
366,211
$4,600
3,000
12,400
3,000
$241,817
174,950
121,683
245, 785
$1,768
928
35,749
13,970
$52,843
41, 624
163, 128
136, 098
$54,611
42,552
198, 877
150,068
$250,000 to $300,000
$300,000 to $400,000.. .
I
$400 000 to $500,000
...
$500,000 to $750,000. .
$750,000 to $1,000,000. .
$1,000 000 to $1,500,000
1
$1,500,000 tO$2,000,000.
I
$2,000,000 to$3,000,000.
1
$3,000,000 to $4,000,000.
1 1
$4,000,000 to $5,000,000.
1
$5,000,000 and over
i
Cesses grouped ^
1
Grand total
35,983
100,431,539
60,379,525
15,449,742
1,495,352
1,225,441
2,720,793
NEW JERSEY.
$1,000 to $2,000 1
25,755
$41,515,683
$51,772,582
$894, 838
$1,000 to $2,000
82,336
122,629,835
82, 769, 235
1,074,342
81,563,345
$1,563,345
$2,000 to $3,000 1
34,270
68,209
1,202
78, 322, 758
169,064,402
4,009,885
85, 152, 366
120,304,119
3,052,512
1,690,329
1,984,531
1,556,746
$2,000 to $3,000
1,886,186
1, 886, 186
$3,000 to $4,000 I
$3,000 to $4,000
38, 347
131,834,140
78,606,799
2,288,263
2,037,596
2,037,596
$4,000 to $5,000 1
248
18,853
1, 097, 774
83,623,828
388,630
38,218,055
881,413
3, 543, 913
$4,000 to $5,000
1,668,958
1,668,958
$5,000 to $6,000
6,562
36,211,030
13,497,438
2,953,824
824,186
$26,487
850,673
$6,000 to $7,000
4,669
30,151,889
9,591,342
3,392,537
763,007
81,613
844,620
$7,000 to $8,000
3,177
23,737,962
6,565,674
2,770,077
709,600
122,608
832,208
$8,000 to $9,000
2,158
18, 277, 231
4,366,899
2, 442, 837
619, 060
137,907
756,967
$9,000 to $10,000
1,686
15,980,925
3, 472, 153
2, 571, 473
586,626
157,997
744,623
$10,000 to $11,000
1, 355
14, 186, 940
2,685,130
2,806,676
540, 769
174,085
714,854
$11,000 to $12,000
1,026
11,797,365
2,045,8.56
2,231,692
470, 610
173,943
644,553
$12,000 to $13,000
795
9,906,950
1,-590,693
1,961,748
409, 965
168,888
578, 853
$13,000 to $14,000
651
8, 785, 609
1,312,770
1,926,818
365, 596
171,718
537,314
$14,000 to $15,000
559
8,103,658
1,095,953
1,722,927
358, 237
177,920
536, 157
$15,000 to $20,000
1,.S64
32,120,399
3,691,118
7,974,484
1, 431, 370
924,607
2,355,977
$20,000 to $25,000
1,011
22, 563, 98.5
1,980,957
6,158,630
1,053,491
932, 158
1,985,649
$25,000 to $30,000
634
17, 343, 024
1,265,633
5, 102, 778
831,756
933, 056
1,764,812
$30,000 to $40,000
646
22, 183, 319
1,236,568
7,996,932
1,015,433
1,579,238
2,594,671
$40,000 to $50,000
363
16,177,321
658, 882
7,0.84,486
739,387
1,564,203
2,303,590
$50,000 to $60,000
205
11,227,434
384,671
4,709,968
489, 059
1,371,779
1,860,838
$60,000 to $70,000
104
6,699,719
205,941
2.350,803
326, 891
979, 854
1,306,745
$70,000 to $80,000
80
6, 039, 899
147, 071
2,353,903
288, 518
1,051,045
1,339,563
$80,000 to $90,0fX)
53
4, 441, 101
98,971
1,621,238
224,157
864, 740
1,088,897
$90,000 to $100,000
32
3,025,791
57,062
1,646,338
119,578
671,064
790,642
$100,000 to $150,000....
85 1 10,286,917
140,200
5,412,241
405, 162
2,899,517
3,304,679
$150,000 to $200,000....
24 1 4,223.046
39,400
2,019,278
178, 184
1,537,235
1,715,419
$200,000 to $250,000....
12 2,627,244
21, 800
1,583,334
125,639
1,066,469
1, 192, 108
$250,000 to $300,000....
5 ; 1,404,099
9,000
489, 703
72,466
630,010
702,476
$300,000 to $400,000....
4
1,405,267
8,400
660,258
57,041
679,358
736, 399
$400,000 to $500,000....
3
1,423,140
5,400
686, 490
57,824
742, 108
799,932
$500,000 to $750,000....
2
1,1.88,394
4,600
1,113,164
5,128
647,592
652,720
$750,000 to $1,000,000..
2
1, 616, 795
3,200
1,891,498
921,769
921,769
$1,000,000 to $1,500,000.
2
2,618,866
2,000
1,751,601
92,401
1,569,283
1,661,684
$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
Grand total
296,989
977,853,627
516,449,080
101,302,111
20,317,226
22,958,251
43,275,477
1 Nontaxable. Personal exemption and dividends exceed net income.
* Classes grouped to conceal net income and identity of taxpayers.
100 STATISTICS OF IITCOME.
TABLE 11.— PERSONAL RETTJHNS— DISTRIBUTION BY INCOME
CL A S SE S— Continued .
NEW MEXICO.
Exempt
ion from
normal tax.
Number
of
Net
Normal
Surtax.
Total
Income class.
retiu'ns.
Personal
ex-
emption.
Dividends.
$1,000 to $2,000 1
1,339
$2,167,584
4, 761,. 523
5,892,447
8,611,340
328, 495
$2,915,993
$19, 824
81,000 to 82,000
3,077
2,556
3,484
98
3,115,260
6, 596, 436
6,090,860
272, 790
5,890
77,366
33,941
74, 820
$65, 094
$65,094
$2,000 to $3,000 1
$2,000 to $3,000
99,905
99,905
$3,000 to $4,000 1
$3,000 to $4,000
1,686
20
5,789,927
88,859
3, 565, 500
59,580
86,791
50, 171
85,770
85,770
$4,000 to $5,000 1
$4,000 to $5,000
644
2, 845, 345
1,346,834
80,852
57,057
57,057
$5,000 to $6,000
258
1,406,925
515, 130
87,676
33,247
$1, 137
34,384
$6,000 to $7,000
163
1,050,795
308,300
83,225
29,230
3,085
32,315
$7,000 to $8,000
75
556, 711
141, 000
92,328
15,886
2,897
18,783
$8,000 to $9,000
60
506, 358
115, 800
73,552
16, 753
3,983
20,736
$9,000 to $10,000
45
425,965
86, 800
51, 891
17,012
4,210
21,222
$10,000 to $11,000
24
248, 789
44,400
33, 614
10,837
2,930
13,767
$11,000 to $12,000
29
334, 829
51,400
74,011
13,332
5,669
19,001
$12,000 to $13,000
16
198, 812
24,200
57,331
7,349
3,376
10,725
$13,000 to $14,000
10
133,976
18,000
52, 479
4,190
2,597
6,787
$14,000 to $15,000
7
101,758
11, 800
35, 458
3,406
2,248
5,654
$15,000 to $20,000
32
544, 493
48,600
223,655
16,860
14,432
31,292
$20,000 to $25,000
17
372, 797
26,400
110,676
16, 123
15,099
31, 222
$25,000 to $30,000
8
224,692
9,200
117,000
6,654
12,505
19, 159
$30,000 to $40,000
5
176, 775
6,600
138,006
6,658
13,086
19,744
$40,000 to $50,000
2
{')
(^)
{')
{')
(^)
(^)
$50,000 to $60,000
1
{')
m
(.')
(2)
(')
(»)
$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. . .
$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
Classes grouped ^
153,925
4,000
117,638
2,230
17,726
19,956
Grand total
13,656
36,923,120
25,374,895
1,778,195
507,593
104,980
612, 573
NEW YORK.
$1,000 to $2,0001.
$1,000 to $2,000...
$2,000 to $0,0001.
$2,0(X) to $3,000...
$3,000 to $4,0001.
$3,000 to $4,000...
$4,000 to $5,0001.
$4,000 to $5,000...
$.5,000 to $6,000...
$6,000 to $7 ,000...
$7, 000 to .$8,000...
$8,(X)0 to $9,000...
$9,000 to $10,000..
$10,000 to $11 ,fX)0.
Jll,Of)0 to $12,000.
$12,000 to $13,000.
$13,(K)0lo$14,(XX).
$14,(XJ0 to $15,000.
$15,(XX) to $20,000.
$20,000 to $25,000.
93,
277,
92,
244,
3,
138,
72,
30,
18,
12,
8,
7,
5,
4,
3,
3,
2,
$144,402,441
412,449,358
210, 818, 780
603, 190, 628
10, 533, 143
476, 920, 1.50
3,. 598, 304
321, 89S, 80S
165,320,416
121,257,704
97, 2;i9, 207
76, 402, 839
09, .552, 658
57, 198, 0,')9
52, 757, 677
45, 874, 751
42, 926, C.'i3
39, 023, 7Ki
I,59,2K1,0K5
114,998,314
$186,888,%6
277, 936, 828
227, 326, 973
419,996,510
7,540,373
282, 364, 570
1,306,172
147,048,660
61,107,183
37, 596, 075
25, 082, 334
17,612,210
14,234,508
10, 448, 749
8, 845, 167
7,005,453
6, 139, 868
5,058,101
17,396,222
9, .595, 139
$3,924,271
2, 585, 586
6,753,438
7, 080, 327
4, 411, 185
8, 507, 756
2, 990, 469
12,191,668
13, 071, 292
13,380,187
12,067,887
12,696,200
11,745,009
10,622,452
10,476,.'321
10, 242, 640
10,141,319
8, ,501, 039
42,030,344
34, 582, 020
$5,375,169
"7,'i36,"949'
' '7"476,'342
0, 568, 507
3,854,909
3,170,219
2, 997, 941
2, 004, 030
2,582,607
2, 245, 015
2,173,358
1,948,247
1,853,702
1,739,527
7,311,875
5,397,500
$112, 730
348,733
511,833
581, 430
698, 462
712,083
785, 824
799,513
845, 590
859, 592
4,608,892
4,769,036
' Nontaxable. Personal exemption and dividends exceed net income.
2 Classes grouped to canceal net income and indentity of taxpayers.
STATISTICS OF INCOME.
101
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CL AS SE S — Continued .
NEW YORK— Continued.
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$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....
3,268
3,782
2,132
1,254
841
566
401
290
693
206
101
56
60
28
34
10
11
2
2
2
$89, 417, 482
130, 219, 100
94, 943, 040
68,548,351
54, 437, 449
42,233,636
33,990,111
27, 580, 000
84,444,666
34,911,585
22, 466, 238
15,429,675
20, 679, 580
12,511,507
20,687,940
8,318,784
12,449,434
3, 566, 977
5, 566, 504
6,106,637
$6,056,394
6, 889, 672
3,824,331
2, 206, 827
1,525,901
1,005,750
691,300
517,344
1, 189, 184
331, 800
.®29, 397, 208
44,477,921
37, 507, 408
28,822,975
22,576,607
17, 555, 899
15,201,605
11,742,949
42,820,706
17,012,307
17, 203, 690
11,092,240
16, 475, 191
12, 191, 808
16,215,392
4, 236, 416
7,957,660
4,635,401
4, 620, 063
8,334,601
14,277,130
6, 204, 410
4, 472, 679
3, 217, 899
2, 608, 425
2,071,131
1,564,979
1,315,920
3,794,318
1,512,116
779, 244
633,705
713,043
291,456
419,654
351,771
463,305
9,226
143, 178
$4,812,716
9,311,533
9, 179, 559
8,359,979
8,004,483
7,250,136
6,696,092
6,149,696
24, 157, 486
12,394,119
9,149,298
6,878,368
9,894,378
6,185,600
11, 135, 498
4, 759, 119
7,361,489
2, 124, 439
3, 485, 247
3,836,334
$9,089,846
15,515,943
13,652,238
11,577,878
10,612,908
9,321.267
8,261,071
7,465,616
27,951,804
13,906,235
$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.
151,700
94,400
86,400
33, 800
36,000
13, 200
10,900
1,000
2,000
1,200
9, 928, 542
7, 512, 073
10,607,421
6,477,056
11,555,152
5,110,890
7,824,794
2,133,665
3, 628, 425
3, 836, 334
$5,000,000 and over
2
16,463,642
4,200
23, 816, 298
10,568,387
10, 568, 387
1
Grand total
1,047,634
4,030,623,696
1,795,803,364
631,956,075
99,279,606
187,327,674 |286,607,280
NORTH CAROLINA.
$1,000 to $2,0001
$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
$4,000 to $5,000 1
$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
$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....
$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.
5,109
11,530
7,264
9,420
421
5,991
129
2,761
1,042
795
554
370
309
224
199
141
119
122
309
142
105
111
70
22
23
17
8
10
12
3
5
2
$8, 201, 628
17, 098, 306
16,921,390
23, 477, 909
1,417,337
20, 682, 854
552, 007
12, 307, 692
5, 722, 568
5, 142, 242
4, 135, 435
3,135,691
2, 929, 364
2,352,761
2, 274, 236
1, 758, 173
1,607,793
1,762,517
5, 283, 286
3, 191, 445
2, 862, 467
3, 818, 419
3, 135, 273
1,204,283
1, 485, 776
1, 265, 697
678, 997
949, 793
1, 479, 260
534, 714
1,077,871
556, 239
(2)
m
$10,611,096
11,656,849
18,465,642
16, 957, 024
1,154,508
13, 040, 581
282, 141
6, 230, 829
2,239,732
1,759,160
1,182,121
778, 340
659, 517
471, 795
416, 817
299,850
255,000
257,200
642, 545
292,600
219, 800
244,400
144, 200
44, 333
42,800
31, 000
14, 000
21, 200
20,200
5,000
8, 400
3,000
(»)
$441, 583
45, 013
649, 784
266, 765
458, 349
485, 099
320,700
511, 104
849, 323
713, 160
648, 064
753, 378
683, 320
620, 309
690,379
431,989
366, 573
470, 332
1,705,371
1, 109, 127
1,246,801
1,584,043
1,574,252
630, 990
646, 254
460,850
491,642
348, 914
833,818
317,619
986, 408
632,523
(2)
(2)
$218,744
'"250,' 194'
281,690
226, 293
116,350
116, 006
113,319
86,567
91, 170
81,233
80,223
62,642
69,286
67,578
212, 521
128, 566
99, 216
151, 830
117, 890
40, 303
62,097
59, 125
17, 293
46,069
61, 808
21,722
21,056
10, 904
(.')
$4,730
13, 969
21,279
23,740
29, 205
29, 127
33,075
30,286
33, 937
39, 191
155. 334
133, 089
153, 788
274,654
305, 575
147, 420
218, 470
217, 149
134, 103
211,604
427. 335
195, 970
434, 273
248,763
(»)
$218,744
"250,' i94
281,690
226, 293
121,080
129,975
134, 598
110,307
120,375
110,360
113, 298
92,927
103, 223
106,769
367, 855
261,655
253,004
426,484
423,465
187,723
280,567
276, 274
151,396
257,673
489, 143
217, 692
455, 329
259,667
(»)
1 Nontaxable. Personal exemption and dividends exceed net income.
' Classes grouped to conceal net income and identity of taxpayers.
102
STATISTICS OF INCOME.
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION
CLASSES— Continued.
BY INCOME
NORTH CAROLINA— Continued.
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$3,000,000 to $4,000,000.
$4,000,000 to $5,000,000.
$5,000,000 and over
Classes grouped ^
$4,796,414
$3,000
$1,507,503
$273,748
$2,919,167
$3,192,915
Grand total
47,342
163,799,837
88,454,680
23,481,369
3, 185, 443
6,435,232
9,620,£75
NORTH DAKOTA.
$1,000 to $2,000 1
2,726
5,831
4,350
5,007
281
$4,317,362
8,775,196
10,108,604
12,438,054
971, 357
10,059,268
266,249
7,332,716
2,507,336
1,645,214
1,243,287
899,785
754, 059
525, 501
434, 957
595, 688
417, 365
244, 940
1, 148, 870
682,057
296,498
432,260
91,811
$5,926,700
5,831,335
11,205,740
8,813,832
813, 852
6,206,447
158, 860
3,500,959
990,671
572,200
380,400
231,505
164,400
106,000
77, 100
104,900
60, 250
39,000
147,404
69,400
21,400
27,200
3,400
$103,369
41,472
358, 755
87,912
226,950
205,029
142,644
336, 623
248, 166
179, 159
116,970
144, 091
131,757
107, 172
111,485
137, 152
130,922
29, 698
261,005
222, 972
144,771
40,626
42, 590
$1,000 to $2,000
$116,749
$116,749
$2,000 to $3,000 1
$2,000 to $3,000
142, 188
142,188
$3,000 to $4,000 1
$3,000 to $4,000 ! 2.927
147, 140
147,140
$4,000 to $5,000 1
61
1,655
454
255
167
106
80
50
38
48
31
17
68
31
11
13
2
$4,000 to $5,000
143,611
52,906
38,481
35, 153
28, 153
26,023
18; 418
14 m
21, 770
14,249
11,505
49,330
28, 345
9,810
26,968
3,270
143, 611
$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
$40,000 to $50,000
$50,000 to $60,000
$2,085
4,882
6,425
6,920
7,389
6,483
6,273
9,875
7,959
5,332
31,916
27,382
15, 727
29,736
9,187
54,991
43,363
41,578
35,073
33,412
24,901
20,434
31,645
22,208
16,837
81,246
55,727
25,537
56,7(54
12,457
$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 $750,006. .
$750,000 to $1,000,000 . .
$1,000,000 to$l, 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
. Grand total
24,209
66,188,434
45,442,955
3,551,290
928, 230
177,571
1,105,801
OHIO.
$1,000 to $2,0001.
$1,000 to $2,000..,
$2,000 to $:5,0(X) 1 .
$2,000 to 8:{,0(X)..
$3,000 to 81,fXKJ 1 .
$3,000 to $4, (XK)..
$4,000 to $5,0«XJ ' .
54,224
114, 166
60, 216
110, 194
2,704
47,660
958
$86, 156, 775
172, 320, 426
137,547,668
272, 172, 179
9, 179, 345
163,032,083
4, 323, 124
$109,735,228
115,157,975
149, 477, 452
197, 599, 040
6,391,114
99,661,158
1,458,283
$4,320,832
833,513
4, 717, 752
2,496,988
4, 244, 973
3,495,320
3, 546, 469
$2, 260, 391
2,902,977
"2' 405." 174'
' Nontaxable. Personal exemption and dividends exceed net income.
* Classes grouped to conceal net income and identity of taxpayers.
$2,260,391
2,902,977
2,'4d5,"i74
STATISTICS OF INCOME.
103
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSE S— Continued.
OHIO— Continued.
Number
of
returns.
Net
income.
Exemption from
normal tax.
Norma?
tax.
Surtax.
Income class.
Personal
ex-
emption.
Dividends.
Total
tax.
$4,000 to $5,000
20,856
8,940
5,875
3,939
2,816
2,254
1,726
1,427
1,100
897
823
2,637
1,373
886
%9
513
275
173
116
49
54
101
27
19
5
11
4
8
3
$93,171,441
48, 891, 997
37,995,779
29, 441, 496
23,878,215
21, 376, 178
18,086,559
16,405,212
13, 713, 931
12,097,815
11,920,952
45, 292, 363
30, 599, 204
24, 212, 851
33, 426, 554
22,875,354
15, 000, 938
11,159,680
8, 727, 717
4, 122, 990
5, 088, 585
11,822,732
4,607,877
4,259,405
1,710,733
3,664,933
1,738,698
4,785,552
2,580,662
$43,750,576
18,270,543
12, 131, 544
8,111,590
5,711,090
4,575,257
3,421,767
2,869,643
2, 143, 265
1,788,520
1,592,137
5, 108, 936
2,576,596
1,682,992
1,788,197
951, 200
499, 383
317,400
221,600
88,300
92,400
181,876
48,400
28,200
9,000
18,400
6,000
7,000
5,800
$4,556,233
6, 169, 125
5,545,791
5,679,369
4, 947, 397
4,736,643
4, 553, 508
4,212,006
3,950,856
3,608,315
3, 912, 335
15, 445, 829
19,322,127
8, 898, 426
14,683,946
12,347,368
8,134,302
6,827,642
4,756,343
2,240,647
3,231,130
8, 366, 940
2, 180, 069
3,608,172
1,552,456
3,467,426
882,510
5, 101, 444
868,686
$1,813,909
1,039,653
899, 519
797,040
710, 339
687,022
617,962
582,431
487, 112
442, 515
439,460
1,745,955
1,195,666
978, 510
1,324,187
838,896
528, 553
325,478
336,307
152,536
163,949
419,276
193,440
97,805
27,025
77,930
80,038
67,986
135,702
$1,813,909
1,076,516
1,008,965
952, 108
891,356
899,374
840, 758
823, 717
721, 249
678, 179
703, 069
3,046,745
2,460,002
2, 280, 438
3, 729, 738
3,058,327
2,355,756
1,%1,709
1,849,376
959, 750
1,288,252
3, 751, 124
1,841,387
1,838,840
799,401
1,820,448
969,458
2,678,818
1,617,857
$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
$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....
$750,000 to $1,000,(X)0..
$1,000,000 to $1,500,000.
$36,863
109, 446
155,068
181,017
212, 352
222, 796
241, 286
234, 137
235,664
263,609
1,300,790
1, 264, 336
1,301,928
2,405,551
2, 219, 431
1,827,203
1,636,231
1,513,069
807,214
1, 124, 303
3,331,848
1,647,947
1,741,035
772,376
1,742,518
889, 420
2,610,832
1,482,155
$1,500,000 1 $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 ^
Grand total
447,998
1,407,388,003
797,477,862
197,442,918
24,774,743
31,510,425
56, 285, 168
OKLAHOMA.
$1,000 to $2,0001..
$1,000 to $2,000...
$2,000 to $3,0001.,
$2,000 to $3,000...
$3,000 to $4,000 1 . .
$3,000 to $4,000...
$4,000 to $5,000 1 . .
$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.
$40,000 to $50,000.
$50,000 to $60,000.
$60,000 to $70,000.
$70,000 to $80,000.
7,742
15, 534
11, 073
18,234
489
12,457
73
5,906
2,549
2,305
1,062
772
588
455
368
273
209
197
609
269
170
170
97
54
33
20
$12,606,769
24,333,358
25, 499, 025
45,971,112
1,637,599
43, 106, 685
306,483
26,377,865
13,950,811
15, 085, 252
7, 909, 487
6, 543, 014
5, 580, 970
4, 762, 146
4, 224, 223
3,401,518
2, 820, 446
2, 856, 612
10,426,312
6, 029, 365
4, 643, 981
5,917,185
4,310,900
2, 948, 868
2,115,942
1, 484, 191
$16,853,936
15, 603, 741
27,976,701
33, 128, 271
1, 281, 193
25,993,058
222,923
12,439,098
5,353,602
4, 521, 476
2, 106, 970
1,555,200
1, 185, 100
922, 184
764, 700
529, 858
410, 334
398, 000
1,219,700
520,000
350, 267
339, 600
194, 600
104, 800
59,400
36,200
$86,376
50, 107
588, 491
194, 459
457, 212
334, 188
109, 698
337, 418
800, 360
787, 176
693, 304
618, 405
477,325
514, 208
442,225
415, 097
293, 894
216, 369
1, 447, 246
757,314
569, 003
1, 216, 564
784, 169
721, 123
271, 796
891, 803
$347, 149
' '506,' i98
"669,' 746'
543,586
323,985
443,883
264,825
241, 147
227, 605
204,752
188, 987
164, 834
139, 279
148,311
544, 529
341,367
272, 443
340, 992
258, 678
177,379
136, 456
81,187
$11,942
46,253
40,299
49, 410
55,388
58,357
61, 692
57,587
54,773
62, 120
300, 814
250, 642
250, 758
429,727
417, 004
359, 888
307, 703
253,751
$347,149
"506^198
9,746
543,586
335, 927
490, 136
305, 124
290,557
282, 993
263, 109
250, 679
222, 421
194, 052
210, 431
845, 343
592,009
523, 201
770, 719
675, 682
537, 267
444,159
334, 938
1 Nontaxable. Personal exemption and dividends exceed net income.
* Classes grouped to conceal net income and identity of taxpayers.
104
STATISTICS OF INCOME.
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION
CLASSES — Continued.
BY INCOME
O KL AH O M A— Continued .
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$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 1 $300 000. .
23
9
29
9
2
$1,950,810
837,392
3,602,200
1,497,151
463, 045
$38,400
13,600
61,800
16,800
3,400
$249,693
80, 055
470,618
1, 124, 101
92,417
$126, 824
58, 148
242,489
54,857
29,058
$384,099
182,364
1,014,301
527,997
158,529
8510,923
240, 512
1,256,790
582,854
187^587
$300000 to $400,000..
$400'000 to $500,000....
$500,000 to $750,000....
$750 000 to $1 000 000
1
4
(2)
(2)
(2)
$1 000 000 to $1 500 000
$l'500'000to$2 000 000
$2'000'000tO$3 000,000.
1
$3'000,000 to $4,000,000.
$4 000 000 to $5 000 000
1
]
$5 000 000 and over
1
Classes grouped ^
2,590,074
11,800
81,990 1 198,868
935,251
1, 134, 119
Grand total
81,785
295,790,791
154,216,712
16,174,204
7,277,562
6,270,649
13,548,211
OREGON.
$1,000 to $2,000 I
$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
$4,000 to $5,000 1
$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
$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 $750,00ii...,
$750,000 to $1,000,000..
$1,000,000 to$l,500,000.
$1,500,000 to$2,000,000,
$2,000,000 to$3,000,00(J,
$3,0(X),000 to $4,000,000
$4,000,000 to $5,000,000.
$5,00f),00() and over...
Classes grouped ^
Grand total.
6,455
22, 468
6,399
15, 707
256
7,103
109
4,238
1,410
903
530
386
293
194
153
136
107
96
276
130
91
79
30
25
9
8
2
1
6
3
1
3
1
67,640
$10,074,368
33, 419, 523
14, 545, 939
38, 405, 594
916, 590
24,324,034
4S8, 931
IS, 927, 023
7,703,710
5,812,621
3, 970, 900
3,266,943
2,777,361
2,034,611
1,755,017
1,693,948
1,446,862
1,392,654
4, 768, 846
2,907,168
2, 476, 593
2, 669, 582
1, 289, 749
1, 345, S02
571,325
597, 690
166, 496
(')
712, 263
534,093
(2)
800,501
(2)
1,159,691
$13, 762, 728
22,713,032
16, 027, 583
25,736,914
553,687
14,166,355
161,339
8, ,83 1,001
2, 968, 007
1, 924, 508
1, 115, 058
793, 560
623,600
406,400
310, 200
2SS, 800
221,600
187, 600
569, 200
271, 600
174, 400
156,400
58, 600
38,200
18,000
16,400
2,000
0)
11, 600
4,400
(2)
6,400
(2)
4,800
689, 857
3,000
193,652,281 112,127,572
$64, 536
125,374
255, 301
50,325
553, 815
282, 853
385, 802
318,914
531,840
375, 093
390, 477
409, 142
342, 782
213,421
215, 174
282, 512
245,365
275, 116
933, 015
708, 101
672, 255
1,031,963
457,328
565, 6S2
294, 659
348,459
80, 392
601, 114
393,086
(')
130, 211
(2)
83,333
$429,818
505, 869
396,303
391,606
174, 822
154,087
123,366
112,475
104, 582
85,713
76,292
72,557
63,651
60,517
223,795
139, 220
120,811
112,008
56, 173
57,994
19, 381
11,482
6,253
7,428
12,546
(2)
52,230
84,916
572,813
10, 179
12,190,253 3,666,074
$6, 149
15,681
21,003
24,624
27,554
25,110
25, 739
28,992
28,437
30,743
138,658
119,719
132, 975
186, 842
119, 065
161,902
82,409
102, 939
32, 198
(^)
199, 431
'95,622
(2)
352,830
(«)
629,222
295,093
2,982,937
1 Nontaxable. Personal exemption and dividends exceed net income.
» Classes grouped to conceal net income and identity of taxpayers.
TABLE 11.
STATISTICS OF IInTCOME. 105
-PERSONAL RETURNS— DISTBIBTJTION BY INCOME
CLASSE S— Continued.
PENNSYLVAJSriA.
Income class.
$1,000 to $2,000 1
81,000 to $2,000
$2,000 to $3,000 1
$2,000 to $3,000
$3,000 to $4,0001
$3,000 to $4,000
$4,000 to $5,000 1
$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
$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....
$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. . . .
Classes grouped 2
Grand total.
Number
of
returns.
86, 088
$137,
177, 093
263,
104, 896
241,
138,022
340,
4,620
15,
67, 497
230,
1,135
4,
35, 269
156,
12,968
70,
9,106
58,
6,293
47,
4,376
37,
3,571
33,
2,650
27,
2,190
25,
1,786
22,
1,478
19,
1,255
18,
4,108
70,
2,316
51,
1,502
40,
1,629
56,
928
41,
555
30,
342
22,
251
IS,
187
15,
122
11,
287
34,
82
14,
48
10,
32
«-
30
10,
12
'\
17
10,
3
2,
672, 746
Net
income.
Exemption from
normal tax.
, 418, 483
,636,910
,083,711
,328,309
, 481, 250
,602,930
,966,892
, 806, 523
,766,359
, 841, 994
, 034, 626
,096,123
, 864, 676
,781,277
, 144, 762
, 291, 754
, 933, 832
, 180, 930
, 743, 566
,702,336
, 991, 252
, 013, 364
, 350, 161
, 336, 613
, 275, 989
,760,667
,853,477
,541,310
,4&3,701
, 320, 535
, 844, 918
,641,095
,486,061
, 203, 499
, 201, 871
, 534, 235
(')
(^)
4,632,038
2,212,178,029
Personal
ex-
emption.
$175,
177,
265,
239,
12,
140,
2,
74,
26,
18,
12,
8,
7,
•5,
4,
3,
2,
2,
8,
4,
2,
2,
1,
148,608
941, 026
210,979
104, 817
467, 489
019, 836
002, 257
959, 358
552,682
697,408
778, 621
772, 675
133, 870
286,759
348, 597
525, 980
893,420
438, .362
015,384
475, 284
815, 478
984, 453
726, 389
022, 558
635, 491
443, 500
339, 200
249, 800
49S, 794
139,465
79, 600
56, 000
51, 600
20, 400
25, 000
3,200
(2)
(2)
4,200
1,202,866,540
Dividends.
16,272,979
1, 856, 005
6,669,296
3, 785, 219
4, 957, 975
4, 830, 683
3, 651, 159
7, 609, 447
6, 767, 376
10, 178, 606
6,924,351
6, 278, 329
6,368,934
5,460,498
.5,317,745
5,151,929
4, 478, 948
4, 538, 551
19, 558, 348
15,895,"""
14,373,023
21, 443, 406
16, 702, 048
13, 280, 791
9, 800, 086
9, 186, 412
7, 837, 598
4,252,459
16,694,784
7, 652, 410
5, 502, —
5,070,989
5, 475, 807
2, 251, 000
9, 769, 1.55
1, 825, 073
(2)
3,355,610
291,025,778
Normal
tax.
$3,375,049
"3,"9i3,'626
3,429,477
3, 058, 177
1, 577, 519
1, 457, 897
1, 354, 762
1, 183, 733
1,165,687
1,026,782
970, 812
881, 480
819, 655
745, 662
.3,046,618
2, 326, 850
1, 829, 456
2, 492, 474
1, 825, 106
1,315,073
930,392
737,840
6.59,351
554, 551
1,487,148
552, 909
417, 921
344,912
434,040
258, 491
140, 832
74, 343
(2)
245,081
44,633,100
Surtax.
Total
tax.
$3,375,049
3,913,020
3,429,477
$55,096
164, 991
244,218
281,618
336,298 r,
342,424 1
371,298 1;
382,168 1,
388,875 1,
399,399' i
2,036,070' 5:
2,136,202: 4:
2,200,153, 4:
3,994,072 6
4,023,764 5
3,699,290' 5
3, 291, 518 i 4
3,235,165! 3:
3,126,142: 3
2,559,573 3
9,762,60311
5,190,692 5:
4,467,433
3,804,978
5, 061, 532
2,660,325
5,571,706
1,452,441
058, 177
632, 615
622, 888
598,980
465,351
501,985
369, 206
342, 110
263, 648
208, 530
145,061
082,688
463, 052
029,609
486, 546
848, 870
014,363
221, 910
973,005
785,493
114,124
249, 751
743,601
885, 354
149, 890
495, 572
918, 816
712,538
526,784
2,877,845; 3,122,926
74,117,889118,750,989
RHODE ISLATTD.
$1,000 to $2,0001..
$1,000 to $2,000....
$2,000 to $3,0001..
$2,000 to $3,000...,
$3,000 to $4,0001..
$3,000 to $4,000...
$4,000 to $5,0001..
$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.
7,169
17,200
4,617
10, 498
616
5,433
190
2,909
817
619
476
353
272
224
181
144
126
118
371
$10, 713, 807
24, 776, 957
10, 712, 195
25,848,034
2,145,315
18, 695, 987
873, 706
12, 949, 800
4, 492, 183
3,961,330
3, 566, 046
2, 995, 771
2, 579, 217
2, 346, 346
2, 080, 012
1, 798, 708
1,697,890
1,709,080
6,404,027
$13, 721, 586
17, 217, 785
10, 946, 389
17, 968, 589
1,313,446
10, 816, 680
269, 726
5, 8.83, 760
1, 599, 560
1, 162, 244
909, 530
649, 468
538, 494
427, 290
344, 100
279, 400
227, 937
217,215
688, 504
$876, 843
205,985
1,407,616
530, 197
1, 214, 322
681,614
755, 202
917, 339
671, 160
769,679
782,923
937, 641
622, 434
757, 025
488, 790
532,583
565,625
632, 872
2,587,067
$299,654
"2%,' 329'
287,757
249,039
95,054
92,937
95, 176
81,062
82, 459
73, 339
75,324
62, 557
60, 359
57, 803
234,433
$3,975
11,746
18, 894
22,793
25,681
29,352
30,643
30,841
33, 224
37,622
185,600
$299,654
"296," 329
287, 757
249,039
99,029
104, 683
114, 070
103, 855
108, 140
102,691
105,967
93, 398
93, 583
95,425
420,033
1 Nontaxable. Personal exemption and dividends exceed net income.
" Classes grouped to conceal net income and identity of taxpayers.
106
STATISTICS OF INCOME.
TABLE 11.— PERSONAL RETTJIINS— DISTRIBUTION
CLASSES— Continued.
BY INCOME
RHODE ISLAND— Continued.
Exempt
on from
normal tax.
Number
of
returns.
Net
income.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
Dividends.
emption.
$20,000 to $25,000
202
$4,508,794
$371,817
$2, 151, 143
$157, 181
$187,377
$344,558
$25,000 to $30,000
137
3,737,619
247, 275
1, 751, 944
137, 606
200, 793
338,399
$30,000 to $40,000
168
5,827,240
289,328
2,972,369
197, 576
422, 872
620,448
$40,000 to $50,000
93
4, 167, 895
165,400
2,207,981
148,626
407,356
555,982
$50,000 to $60,000
51
2, 773, 387
8.8, 200
1, 533, 457
94,439
337, 151
431, 590
$60,000 to $70,000
31
1, 984, 194
46, 400
1, 009, 390
68, 681
288, 498
357, 179
$70,000 to $80,000
18
1, 346, 491
30, 800
807, 934
47, 956
232, 261
280,217
$80,000 to $90,000
15
1, 262, 398
26, 600
683, 744
42, 616
247, 113
289,729
$90,000 to $100,000
17
1,621,531
25, 200
1,098,720
43, 762
362,339
406, 101
$100,000 to $150,000....
31
3,813,3.52
50,400
2, 173, 491
130,985
1,099,749
1,230,734
$150,000 to $200,000....
13
2, 227, 694
18, 800
1,488,634
70, 143
799, 141
869,284
$200,000 to $250,000. . . .
5
1, 053, 089
7,602
413,915
49, 703
419,403
4,69, 106
$250,000 to $300,000....
5
1,373,118
7,400
1,162,012
25,344
611,421
636,765
$300,000 to $400,000....
4
1, 435, 259
3,000
1, 825, 709
9,684
698,252
707,936
$400,000 to $500,000....
2
898,616
3, 775
671,544
34, 015
463, 148
497,163
$500,000 to $750,000. . . .
2
(2)
(2)
(')
(2)
(2)
(2)
$750,000 to $1,000,000..
1
{')
{')
(.')
m
(2)
(2)
$1,000,000 to $1,.500,000.
$1 .500 000 to $2 000 000
$2',000j000 to $3,000,000.
$3 000 000 to $4 000,000
$4'0O0i00O to $5,000,000.
$5 000 000 and over
1, 926, 902
5,000
1,739,508
12, 571
1,063,748
1,076,319
Grand total
53, 128
180,303,990
86, 568, 700
39,628,412
3,414,170
8,270,993
11,685,163
SOUTH CAROLINA.
$1,000 to $2,000 1
$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
$4 000 to $5 000 1
1,436
6,507
7,330
6,481
244
5,521
28
2,296
874
554
376
255
183
145
122
84
77
66
168
104
55
54
36
16
14
7
3
1
7
$2,165,278
$2,768,575
6,568,685
18,950,192
11,535,984
707,629
11,157,580
65,695
4,968,895
1,8.52,610
1,208,865
782,800
548, 645
387,200
304,200
269,200
161,400
158,400
135,000
349,117
211,733
108,200
118,000
73,800
35,000
27,200
13,600
6,600
$58,928
54,406
122,3.80
136,903
116,890
382,784
54,020
358,400
502,420
491,368
601,2.57
389,981
380, 233
343,208
323,627
286,584
220, 366
253,974
890,662
759,111
502,039
543,915
433,605
451,651
425,321
364, 776
50,618
m
9,770,412
16,773,887
16,079,1.58
785,083
18,540,063
135,810
10 ^^^ 7.52
$128,570
$128,570
176,370
176,370
221,440
221, 440
$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
$1.5,000 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
:i('60,0(J0 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,00(J to .$150,000....
$150 000 to $200 000
201,360
100,629
83,661
76, 194
67,506
55,804
52,781
51,204
41,050
42,082
38, 795
116,141
98,964
66,622
88,675
82,059
33,321
32,030
10,856
14,763
201,360
103,990
93,389
90,829
83,358
73,076
71,373
71,484
58,852
62,478
59,685
199,866
194,897
147,868
221,499
236, 704
146,648
166,429
104,595
62,477
4
]
1
,765,849
,589,079.
,805,455
, 168, 195
,733,669
,.517,182
,396,865
,043,803
,039,095
955,427
,893,912
>, 320, 440
,509,725
,852,630
,603,877
903,933
912,688
533,065
248,278
$3,361
9,728
14,635
15,852
17,272
18,592
20,280
17,802
20,396
20,890
83,725
95,933
81,246
132,824
154,645
113,327
134,399
93,739
47,714
(2)
$20o'f)00 to S2,5o'oOO
$2.5o'oOO to $3(X)'000
$30o'oOO to $400 000
$400 onn to $,5(Mi 000
$5f)0 (KX) to $7.50 000
$7.50'000 to $1 000 0<)6
1
$1 000 OfK) r $1 .500 000
$i[5oo^ooo to »2.oo6,oo6
%2,(m,<m to s3,ooo,ooo
> NontaxaMe. Personal exemption and dividends exceed net income.
^Classes grouped to conceal net income and identity of taxpayers.
TABLE 11.
STATISTICS OF INCOME.
-PERSONAL RETURNS— DISTRIBUTION
CLASSES — Continued.
SOUTH CAROLINA— Continued.
107
BY INCOME
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption .
Dividends.
$3,000,000 to 84,000,000
$4,000,000 to $5,000,000
$5,000,000 and over
$870,047
$16,400
?422,059 i $35,009
$224,629
82.59,638
Grand total
33,044
109,246,657
63,491,205
9,921,486 1 1,915,886
1,320,989
3,236,875
SOUTH DAKOTA.
$1,000 to $2,000 1
4,254
8,066
$6, 857, .529
11,672,968
89,638,705
8,094,041
$70,255
22,477
$1,000 to S2,000
$143,030
$143,030
$2,000 to $3,000 1
4,452
6,487
10,332,157
16,232,143
11,569,274
11,424,388
166, 784
75,. 561
$2,000 to $3,000
189,818
189, 818
$3,000 to $4,000 1
254
4,830
853,237
16,6.54,852
831,020
10,142,698
50, 723
221 , 259
$3,000 to «4,000
$4,000 to $5,000 1
256, 524
256, 524
85
379.415
250,550
197, 763
$4,000 to 85,000
$5,000 to $6,000
3,223
14,547.357
7,090,412
248, 493
288,147
288 i47
978
5,344,742
2,1,56,592
272,801
119, 194
84,197
123.391
$6,000 to $7,000
587
3,777,944
1,284,183
255,654
101,397
10,713
112,110
$7,000 to 88,000
363
2,715.173
793,500
238,430
83,441
14,306
97,747
$S,000 to 89,000
243
2,067,648
.528, 800
134,635
75,418
15,824
91.242
$9,000 to $10,000
1S5
1,756,815
416,000
130,986
68,397
17,572
85, 969
$10,000 to 811,000
134
1,403,722
297,100
130,801
.59,673
17,195
76.868
$11,000 to 812,000
91
1,047,897
203,200
96,229
45, 592
15,584
61,176
$12,0(X) to $13,000
76
948, 792
166,800
66,335
45,691
16,089
61,780
$13,000 to 81 4,000
71
952,542
147,200
110,821
46,463
18,463
64,926
$14,000 to SI 5,000
50
724,547
104,000
67,891
35,921
16,071
51.992
815,000 to $20,000
135
2,282,159
294,200
306,997
111,673
63,815
175,488
$20,000 to 825,000
58
1,293,416
117, 600
253,268
68, 104
53,339
121,443
82.5,000 to $30,000
17
474,712
37,000
64,003
27,113
26,251
53,364
$30,000 to 840,000
19
646,525
41,400
162,045
32,398
44,637
77,035
$40,000 to 850,000
5
219.168
8,200
71,409
10,263
20,874
31,137
$50,000 to $60,000
6
(')
(2)
(^)
(^)
(')
(»)
$60,000 to 870,000
1
(')
(2)
0)
(')
(2)
$70,000 to 880,000
$80,000 to 890,000
$90,000 to 8100,000
$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 8,500,000. . . .
$.500,000 to 8750,000....
1
i
$750,000 to 81,000,000 . .
;
$1 ,000,000 to .81,500,000 .
$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.
'
8.5,000,000 and over....
::
Classes grouped 2
392,606
15,800
169, 412
15,384
49,616
65 000
Grand total
34,670
103,578,036
65,652,663
3,585,032
1,823,641
404,546
2,228,187
TENNESSEE.
$1,000 to $2,000 1
$1,000 to $2,000..
$2,000 to $3,0001
$2,000 to $3,000..
$3,000 to $4,0001
$;3,000 to $4,000..
$4,000 to $5,0001
$4,000 to $5,000..
7,829
15, 308
10, 339
13,293
185
7,407
116
3,314
$12, 297. 959
22, 503; 937
23, 266, 613
33,091,443
604, 121
25, 2GS, 559
537, 217
14, 775, 455
1 Nontaxable. Personal exemption and di\ridends exceed net income
s Classes grouped to conceal net income and identity of taxpayers.
537.5—22 8
$1.5, 755, 265
15, 402, 958
25, .540, 162
24, 701, 279
448, 359
15, 774, 683
171,909
7, 239, 821
$199, 810
48,989
267, 249
212, 237
341, 380
321, 904
533, 523
307, 612
$296, 546
' "336,539'
363, 391
"285,'794'
$296, 546
330,539
"363," 391
'285," 794
108
STATISTICS OF INCOME.
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION
CL AS SE S— Continued .
BY INCOME
TENNES SEE— Continued.
Exempt
ion from
normal tax.
Number
of
returns.
Net
income.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
Dividends.
emption.
$5,000 to S6,000
2,013
$10,988,080
$4, 219, 319
$500,064
$244, 402
$7,798
$252,200
$6,000 to S7,000
1,182
7, 606, 166
2, 486, 389
202, 970
\87, 019
21, 498
208,517
$7,000 to $8,000
798
5, 970, 910
1, 690, 647
298, 580
166, 108
30, 579
196, 687
$8,000 to $9,000
614
5, 216, 502
1, 277, 833
808, 143
171, 966
39, 757
211, 723
$9,000 to $10,000
399
3, 785, 862
816, 300
643, 748
132, 185
37,833
170,018
$10,000 to $11,000
296
3,096,341
623,000
510, 184
115, 334
37,953
153,287
$11,000 to $12,000
252
2, 891, 347
520, 492
444,130
118, 259
42, 332
160, 591
$12,000 to $13,000
204
2, 542, 737
423, 500
494, 063
101, 252
43, 330
144, 582
$13,000 to $14,000
164
2,212,618
351, 700
398, 097
92, 430
43, 133
135, 563
$14,000 to $15,000
144
2,078,411
305, 679
385, 372
90, 193
45, 345
135, 538
$15,000 to $20,000
458
7,829,219
938, 701
2, 020, 930
328, 180
225, 916
554,096
$20,000 to $25,000
256
5,716,406
523, 400
1, 569, 526
264, 256
236, 999
501, 255
$25,000 to $30,000
155
4, 265, 205
305, 100
1, 202, 298
2J2, 070
230, 661
442,731
$30,000 to 140,000
173
5, 956, 286
359, 100
1,831,943
783, 425
280, 541
428, 056
708, 597
$40,000 to $50,000
57
2, 550, 780
115,200
131,009
248, 187
379, 196
$50,000 to $60,000
46
2, 495, 848
87, 800
787,048
126,984
302, 406
429,390
$60,000 to $70,000
15
956, 482
34,000
228,903
63, 132
138, 540
191,672
$70,000 to $80,000
10
737,469
14, 800
125, 159
51, 832
125, 131
176,963
$80,000 to $90,000
9
751, 199
16, 200
194, 607
41, 484
145,691
187, 175
$90,000 to $100,000
4
372,442
8,600
60, 833
23, 559
81,312
104,871
$100,000 to $150,000....
11
1,327,826
20,400
451, 286
73, 757
377,080
450,837
$150,000 to $200,000....
4
(2)
(2)
(2)
(=)
(')
$200,000 to $250,000....
1
m
(2)
m
(2)
i')
$250,000 to $300 000
$300,000 to $400,000
$400,000 to $500,000
$500,000 to $750,000
1
$750,000 to $1,000,000
i
$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 ^
906, 665
10, 400
167,006
57, 434
335, 816
393, 250
Grand total
65, 054
212, 600, 105
120,182,996
16, 341, 019
4, 339, 656
3, 225, 353
7,565,009
TEXAS.
$1,000 to $2,0001-.
$1,000 to $2,000...
$2,000 to $3,000 1..
$2,000 to $3, 000...
$3,000 to $4,0001..
$3,000 to $4,000...
$4,000 to $5,0001..
$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.
$12,0fH) to $13,000.
$13,000 to $14,000.
$14,000 to $15,000.
$15,(K)0to$20,0fX).
$20,(K)0 to .$25,(KI0.
$25,000 to $HO,(X)0.
$.30,0(10 to $40,000.
$•40,000 to $.50,000.
$.50,000 to $(iO,(K)0.
$60,000 to $70,000.
$70,000 to $80,000.
$80,000 to $90,000.,
$42,306,964
61,407,209
72, 436, 033
128,924,939
3, 895, 847
124, 321, 339
550, 855
77, 859, 155
36, 272, 848
21, 623, 772
15, 385, 717
11,303,867
9, 403, 235
7,926,957
7, 528, 886
5, 772, 492
4, 806, 904
4, 199, 838
IS, 240, 790
11,796,395
8, 957, 952
12, 341, 080
8, 035, 060
6, 461, 075
3,551,873
2, 239, 935
1,903,339
$57,418,747
40, 690, 146
80, 445, 780
88, 645, 847
2, 585, 709
68, 298, 529
248, 797
33, 139, 890
11,513,729
5, 267, 314
2, 888, 281
1, 822, 934
1, 356, 417
978, 634
846, 575
584, 200
463, 866
363, 500
1, 318, 233
637, 300
409, 000
427, 067
219, 800
144, 900
61,700
34, 800
24, 400
$493, 640
181, 406
999, 186
938, 764
1, 891, 700
2, 137, 730
302, 110
2, 623, 042
2, 837, 504
2, 508, 220
1,988,436
1,433,144
1, 285, 774
1, 373, 950
1,418,610
1, 176, 793
839, 434
871, 431
3, 402, 137
2, 388, 528
1, 890, 125
2, 919, 763
2,807,114
1,654,509
619, 854
531, 991
586, 433
$823, 628
1,577,939
2, 180, 762
1,687,917
919, 830
674, 016
561, 738
456, 267
395, 058
342, 893
350, 049
270, 884
231, 072
197, 762
933, 416
631, 660
486, 063
673, 498
389, 710
353, 149
232, 619
143, 284
101, 165
$26, 760
59, 537
«),753
85, 430
89, 545
98, 512
110, 088
98,912
93, 734
92, 748
523, 409
485, 340
484, 396
880,218
783, 766
789, 403
532, 525
383, 616
365, 698
1 Nontaxable. Perseiial exemption and dividends exceed net income.
« Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME.
109
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CL A S SE S— Continued .
TEXAS— Continued.
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$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.
14
34
9
5
5
1
$1, 322, 841
4,059,195
1, 564, 741
1, 039, 594
1,401,016
$17,600
41, 400
13, 200
4,200
6,000
$430, 144
1, 159, 585
312, 785
327,001
180, 815
$69, 496
240, 988
109, 821
65,706
95, 857
0)
$293, 108
1, 137, 281
519, 114
411, 306
628, 159
(2)
$362,604
1,378,269
628, 935
477,012
'724,016
(2)
$500,000 to $750,000....
$750,000 to $1,000,000..
$1 000 000 toSl 500,000
1
1
' (2)
(2)
(2)
(2)
$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
1,878,419
4,000
401, 636
117, 329
1,033,915
1, 151, 244
Grand total
224,617
720,720,162
400,922,495
44,913,294
15, 313, 576
10, 087, 273
25,400,849
UTAH.
$1,000 to $2,000 1
$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
$4,000 to $5,000 1
$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 $ii,a»
$1],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
$39,000 to $40,000
$10,000 to $50,000
$50,000 to $60,000
860,000 to $70.000
$70,000 to $80,000
$80,000 to $90,000
2,502
7,904
6,519
7,445
163
2,923
44
1,283
570
302
184
130
81
84
65
34
32
30
103
49
19
17
17
7
1
1
$3, 888, 476
11,990,923
14,987,757
18, 480, 013
534, 546
9, 977, 517
193,011
5,675,532
3, 122, 834
1, 949, 359
1, 373, 435
1, 107, 631
771, 961
881, 471
746, 248
424, 992
430, 842
433, 575
1, 754, 503
1,097,338
512, 462
599, 463
742, 723
374, 467
(')
$5, 037, 277
8, 040, 049
17, 204, 444
13, 198, 155
497, 285
6, 373, 554
60, 939
2, 878, 548
1, 208, 207
680, 970
401, 435
278, 005
173, 400
178, 200
138, 600
76, 600
72, 200
64, 600
211, 400
100, 400
40, 200
32, 400
33, 200
11,600
$50, 699
32, 316
372, 948
63, 394
60, 634
147, 560
132, 924
223, 562
468, 344
252, 144
271, 051
255, 785
180, 094
221, 024
196, 577
134, 869
225, 678
98, 291
535, 786
416, 423
201, 184
191, 451
382, 928
353, 186
(^)
(2)
$159, 404
$159,404
20S, 606
208, 666
136, 623
1
► 136, 623
102, 974
63, 955
43, 544
34, 300
30, 770
24,042
27, 126
25, 455
12, 802
11, 055
17, 568
70,064
39, 864
19,579
27, 488
24,158
14, 807
(=)
(2)
102, 974
$2, 504
5,471
7,241
8,521
7,701
10, 918
10, 910
7,307
8,171
9,510
50, 099
45, 923
27,062
44,542
70, 519
44,672
(2)
66, 459
49,015
41, 541
39, 291
31, 743
38,044
36, 365
20, 109
19, 226
27, 078
120, 163
85, 787
46. 641
72, 030
94,677
59, 479
$90,000 to $100,000
$100 000 to $150,000
1
(2)
(2)
(2) (2) .
(.')
(.')
$150,000 to $200,000. .
$200 000 to 8250 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
$1 000 000 to $1,500,000
$l',500,000to$2, 000,000
$2,000,000 to $3,000,000.
$3 000 000 to $4 000.000
$4,0(X)',000 to $5,000,000.
$5 000 000 and over
227, 310
7,800
82, 202
10, S50
40, 616
51,466
Grand total
30, 510
82, 278, 389
56, 999, 468
5, 551, 054
1, 105, 094
401, 687
1, 506, 781
1 Nontaxable. Personal exemption and dividends exceed net income.
« Classes grouped to conceal net income and identity of taxpayers.
110
STATISTICS OF INCOME.
TABLE 11.— PERSONAL RETURNS— DISTBIBTJTION
CL AS SE S— Continued .
BY INCOME
VERMONT.
Income class.
$1,000 to $2,0001
$1,000 to $2,000
$2,000 to $3,000 1
$2,000 to $3,000
$3,000 to $4 ,0001
$3,000to $4,000
$4,000 to $5,0001
$4,000 to $a,000
$r),000toS6,000
$G,000to$7,000
$7,000 to $8,000
$8,000 to 89,000
$9,000 to $10,000 ,
$10,000 to $11,000 ,
$11,000 to SI 2,000
$12,000 to $13,000 ,
$13,000toS14,000
$14,000tO$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 $*iO,000
$60;0()0 to $70,000
$70,000 to $80,000
$80,000 to $90,000
$90,000 to $100,000
$100,(X)0 to $150,000...
$150,000 toi«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.
$1, 000,000 to$l, 500,000
$l,500,000to$2,000,000
$2,000,000 to $3, 000,000
$3,000,000to $4,000,000
$4,000,000 to $5,000,000
$5,000,000 and over. . .
Classes grouped *
Number
of
returns.
Grand total .
2,191
5,976
2,103
3,643
178
2,163
83
1,205
443
265
163
129
98
70
53
42
47
27
95
52
35
31
19
10
6
2
3
4
5
1
2
Net
income.
$3, 412, 821
8, 634, 878
4,853,610
9, 079, 034
603, 435
7, 486, 933
378, 717
5, 665, 185
2, 433, 833
1, 703, 698
1, 219, 662
1, 087, 134
927, 906
732, 008
608, 132
523, 605
633, 551
390, 854
1,628,663
1, 155, 816
956, 918
1,062,150
865, 258
530, 944
386, 653
152, 229
246, 528
375, 988
645, 338
Exemption from
normal tax.
Personal
ex-
emption.
$4, 365, 967
5, 989, 600
5, 129, 841
6, 458, 640
383, 770
4, 442, 074
136, 104
2, 649, 546
917, 754
550, 074
329, 505
257, 095
204, 800
135, 561
102, 326
78, 600
98, 800
60, 500
184, 883
103, 039
65, 3S9
50, 200
32, 400
17, 000
9,200
3,400
3,200
4,200
7,000
C-)
(2)
(-)
19, 205
921, 821
4,000
59, 303, 302 32, 774, 478
Dividends.
$289, 984
58, 424
402, 833
94, 975
320,963
197, 993
388, 691
302, 857
253, 017
271, 770
190, 368
221,657
199, 732
251, 177
280, 447
200, 953
162, 162
82, 469
408, 031
379, 602
376, 580
483, 158
394, 290
307, 386
227, 576
29, 179
222, 385
130, 065
438, 393
(')
963,583
8, 590, 700
Normal
tax.
$103, 439
"ioo',6QY
114,607
109, 215
52,412
39, 793
35, 242
31,814
29, 438
22, 695
17, 720
17, 724
24,947
16, 392
65, 837
50,236
38, 758
38, 748
33, 002
15, 596
12,056
9,141
1,994
18,996
18, 456
(^)
. (2)
- (.^)
1,201
1,020,066
Surtax.
$1, 738
4,708
6,430
8,091
9,239
8,880
8,917
8,970
12, 422
8,287
46, 932
47, 748
51, 086
74, 867
82, 801
65, 841
56, 646
26, 775
46,990
82, 783
193, 559
C-)
(2)
(2)
385,353
1,239,063
VIRGINIA.
$1,000 to $2,000 1
$1,(J00 to $2,000
$2,000 to $3,0001
$2,0(JO to $3,000
$3,000 to $4,0001
$3,000 to *4,(XX)
$4,000 to $5,0001
$4,000 to $5,000
$5,000 to $6,000
$6,(M)0 to $7,000
$7,0(JO to S8,(X)0
$8,(XK) to $9,(XK)
$9,0(K)to$l(),fXX)
$10,(K)0 to $11,(KK)
$11,01K) to $12,000
$12,0O!)lo813,0(X)
$13,000 to $14,(XJ()
$14,000 to .$15,0.'K)
815,(KM) to $20,(X)0
$20,(K)0to$25,(K)0
$25,000 to $30,000
$.30,0(K> to $40,000
$40,0(X) to $50,00(J
935
014
714
345
637
331
87
359
687
251
849
534
456
357
274
234
184
147
530
219
127
141
64
$15, 640, 723
39, 249, 036
33,670,219
47,992,245
2,111,434
35, 436, 056
375, 300
19, 509, 160
9, 284, 230
8, 078, 872
6, 334, 567
4,541,942
4,311,931
3,739,662
3, 149, 572
2, 923, 364
2,472,341
2, 130, 385
9, 028, 721
4, 898, 259
3,464,315
4, 875, .532
2, 788, 742
[20, 475, 359
26,312,128
37, 857, 255
34,0S;i,818
1,703,142
21,60.5,624
156,411
9,441,402
3,602,088
2,691,477
1,824,687
1,122,300
975, 500
733, 400
566, 306
483, 400
388, 4a)
306, 000
1,078,800
449, 167
2.55, 967
297, 400
123. 2(X)
$12, 640
210, 833
47, 282
452, 210
66, 156
954,318
25,359
428, 468
1, 058, 207
979, 128
987, 646
778, 8.53
829, 067
970, 666
802, 331
869, 704
684, 375
577, 669
2, 697, 6,36
1,887,811
1,353,948
1,933,125
1, 529, 268
,$510, 837
"536," 892'
514,818
89, 565
196, 070
192, 075
172, 753
143, 201
144, 670
130, 082
114,679
103, 604
102, 028
83,553
362, 867
189, 744
146, .590
198,000
96, 732
$7,984
22,839
32, 290
34, 869
42, 811
45, 919
46,714
50, 243
48, 109
46, 942
258, 376
203, 465
186. 366
352. 769
261,706
1 Nontaxable. Personal exemption and dividends exceed not income.
* Classes grouped to conceal net income and identity of taxpayers.
STATISTICS OF INCOME.
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION
CLi AS SE S— Continued .
VIRGINIA— Continued .
Ill
BY INCOME
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
.$50,000 to $60,000
.$60,000 to $70,000
$70,000 to $80,000
.$80,000 to $90,000
$90,000 tfl $100,000
$100,000 to $150,000....
$1.50,000 to $200,000....
$200 000 to $250 000
49 $2,685,189
26 1,661,305
8 588,829
3 255,998
3 283,503
7 '■ 828,229
2 365, 223
$94,000
46,800
14,200
7,800
6,400
13,200
4,000
$1,171,309
1,032,649
273,077
10,325
169, 551
397, 138
278,214
$114, 373
79,846
28,574
18,416
9, 835
36,912
6,106
$328,086
241,293
99,735
50,839
62,837
231,350
135,545
$442,459
321, 139
128,309
69,255
72,672
268,262
141,651
$250,000 to $300,000....
$300 000 to $400 000..
2 557,345
4,400
20,420
40, 865
249,427
290,292
$400 000 to $500 000 i ....
1
$.500*000 to $750 'OOO ' ' .
1
$750000 to $1 000 000 '
1
$1,000,000 to$l,500,000.
$1 .500 000 to $2 000 000
!
1
$2000000 to $3' 000000 ' ...'
. 1
$3'oOo'oOO to $4000000 ' .. . .1
$4000000 to $5000000 '■ i -' -
1
1
Grand total
92.576 273,235,229
1
166,724,031
23,489,383
4,363,687
3,040,514
7,404,201
WASBCINGTON.
$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 $4,0(X) '
$4,000 to $5,000 1
.$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,(X»0
$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,aK) to $11X1,000
$100,000 to $150,000....
$150,000 to $200,000....
.$200,000 to $2.50,000....
$250,000 to $300.000....
$300,000 to $400,000....
.$400,000 to $.500,000
15,487
56,468
16, 495
31,197
623
12,849
240
6, 9.53
2,646
1,351
973
591
424
279
221
183
135
123
381
170
86
92
47
10
15
8
5
1
5
3
2
1
2
S24, 780, 225
84,422,030
37, .534. 827
76, 640, 037
2,104,717
43, 880, 129
1,080,170
31,088,754
14,348,151
8,731,364
7, 266, 805
5,033,734
4, 014. 890
2,916,918
2,542,992
2,274,827
1,825,151
1.781,800
6,-583,272
3,816,414
2,359,962
3.167,412
2,087,736
541,794
961,7.56
5S4. 027
416, 760
677,988
489, 865
456, 418
706,400
$.33,119,785
56,774,398
41.373,849
49,6.52.953
1,535,119
24, 632, 812
306,880
13,879,649
4,758,356
2.306,200
1,643,520
9.50,950
665, 148
430,156
358,044
268, 100
204,368
193, 000
560,299
239,780
123,700
144, 217
64,500
13,700
23,200
9,400
6,800
(2)
5,800
4,800
4,000
(-)
2,000
$231,599
61,157
528, 505
168,943
1, 160, 390
334, 866
978,276
868,512
1,221,553
1,130,193
1,336,673
908,999
711,176
600,978
609, 989
.581,558
517,077
404, 764
1,967,029
1,462,265
883,026
1, 454, 166
1,250,493
368,393
711,812
326, 602
568, 436
(2)
450,414
106,222
264,756
(2)
256
$1,104,631
$1,104,631
1,081,214
1,081,214
753,577
753,577
663,911
351,559
246.078
227,966
172, 113
151,200
112, 261
101,422
90, 039
73, 015
80, 438
289,566
158,712
93, 424
115,249
52,647
11, 591
17,346
19,435
6,732
(2)
11,325
41,085
14,498
(2)
55,615
663,911
$10,891
26,476
36,183
37,653
39,793
35,884
37,323
39,337
35,662
39,319
198,502
158, .586
127,753
227, 511
201,708
65,023
133,463
97,954
80,692
167,227
218, %3
188,872
342,051
362, 450
272,554
264,149
209,766
190,993
148,145
138,745
129,376
108,677
119,757
488,068
317,298
221, 177
342,760
254,355
76,614
150, 809
117,389
87,424
(2)
178,552
260,048
203,370
(2)
397,666
$500,000 to $7.50,000....
$750,000 to $1 .000,000 . .
i (2) 1 (2) 1 (2) (2) j (2)
('-)
$1,000,000 to $1 ,500,000.
; ] ' i
$1 500 000toS2 000,000
, i ! 1
$2,000,000 to $3 000.000
1
$3,000,000to$4,000,tX)0.
i .. 1
$4,000,000 to$5,000,000.
1
$5 000 000 and over.
Classes grouped 2 . .
889, .568 4,6lX) 478,338 3i.237
420, 052
451, 289
Grand total
148, 067
375,979,893 234,2.59,483 22,647,416 6,127,886
2,966,878
9,094,764
' Nontaxable. Personal exemption and dividends exceed net income.
' Classes grouped to conceal net income and identity of taxpayers.
112
STATISTICS OF INCOME.
TABLE 11.
-PERSONAL RETURNS— DISTRIBUTION
CLASSES— Continued.
WEST VIRGINIA.
BY INCOME
Number
of
returns.
Net
income.
Exemption from 1
normal tax.
1
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$1,000 to $2,000 1
$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
$4,000 to $5,000 1
$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 $11,0(X)
$11,000 to $12,000
$12,000 to $13,000......
$13,000 to $i4,aio
$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 $2.50,000....
$250 000 to $300 000
7,273
24, 225
16, 855
24,253
477
12, 207
27
4,739
1,598
1, 068
688
453
380
267
245
181
138
141
382
221
117
161
77
48
35
26
13
10
17
2
2
$11,423,921
37,675,991
38,980,333
59,725,079
1,577,398
41, 780, 223
113, 631
21,084,615
8,736,970
6,940,171
5,152,710
3, 836, 80S
3,012,695
2, 802, 551
2, 809, 984
2,258,953
1, 864, 030
2, 049, 208
6, 591, 580
4,905,812
3,206,939
5,490,206
3,455,954
2,579,116
2,268,843
1,948,661
1,087,188
946, 109
2,063,529
353,653
406,599
$15,617,902
24, 570, 197
44, 724, 955
41,292,798
1,332,458
25,642,501
26,543
10, 577, 768
3,462,647
2,140,624
1, 448, 170
925, 913
799,935
551, 906
473,524
356,962
285,384
291, 800
784, 140
441,998
237, 800
323, 550
151, 784
92, 400
77, 200
46, 400
22,600
24,000
31,000
3,000
2,000
$532,930
221, 749
465,564
417,331
520,057
763,830
113,631
995, 548
1, 004, 080
990, 340
1,038,616
1,027,525
785, 420
814, 849
800,626
695, 567
656, 564
678, 599
2, 279, 529
1, 848, 179
1, 536, 727
2, 249, 858
1,296,484
1,750,436
969, 079
1,119,049
791, 382
533,035
1, 815, 541
347, 721
260, 192
$.523, 536
$523,536
721, 579
721, 579
605,278
605,278
381,985
182,006
166, 471
133,697
103, 262
115,441
88, 036
96,297
75,907
65, 202
73, 116
247, 490
189,627
110,324
219,489
148,866
87,673
91, 819
58, 266
34,683
30, 708
62,639
435
15,218
381,985
$6,301
19,160
27, 239
29, 177
35,963
34,728
41, 196
38,647
36,275
45, 157
190, 916
202, 169
173, 571
387,792
338, 703
309, 291
334, 784
338, 589
211,950
209, 859
588,705
129, 085
158,981
188, 307
185,631
160,936
132, 439
151,404
122,764
137,493
114,554
101, 477
118,273
-438, 406
391,796
283, 895
607, 281
487,569
396,964
426, 603
396, 8.55
246,633
240, 567
651,344
129,500
174, 199
$300 000 to $400 000
$400 000 to $500 000
$500 000 to $750 000
$750000 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 1 $4'o(KMH)0
$4 000 (Kll) to $5 000 0(K)
$5 000 000 and over
Grand total
96,326
287,729,460
176, 759, 859
29,320,038
4,629,050
3, 888, 218
8,517,268
WISCONSIN.
.,0(K)
I,0(K)
25, 534
42, 151
25, 331
26,740
743
11,077
203
5,442
3,298
2, 508
1, .502
1,066
,877
572
468
349
327
258
782
394
205
2:56
115
$40, 503, 317
62, 147, 530
57, 397, 505
66. 020. 952
2, 427, 274
37, 945, 645
915, 843
24. 463. 953
18,005,574
16, 600, 591
11,240,389
9, 039, 100
8, 309, 428
5, 985, 609
5, 384, 865
4, 360, 422
4, 414, 462
3, 740, 262
13, 453, 282
8, H(X), 663
5, 588, 578
8,1.57,418
5, 132, 795
$1,000 to $2,0001. .
$1,000 to $2,000....
$2,000 to $;5,(K)0i..
$2,000 to $3,000....
$3,000 to $4,0001..
$3,000 to $4,000....
•4,000 to $5,0001..
|4,(X)0 to $5,000....
|5,000 to $6,000....
«6,000 to $7,000....
|7,000 to $S,(K)0. . . .
•8,000 to $9,000
i9,000 to $10,000...
|lO,(KK) lo$ll,0(K)..
|ll,0<M) toSI2,0(X)
|l2,0(U) to$l3,(K)0
Jl3,0<M) to$14,(K)0
• 14,(K)()t()S15,0'i'»
Sl5,(M10 to $2l),i
j20,(XK) to $25,(KK)
i25,0()0 to $:',0,(X)f)
i30,000 to $ 10,(KK)
|40,000 to $.50,000
1 Nontaxable. Personal exemption and dividends exceed net income
* Classes grouped to conceal net income and identity of taxpayers.
$55, 580, 140
42, 561, 2.34
64, 658, 860
48, 575, 229
2,215,040
23, 447, 688
432, 320
11,613,390
6, 898, 668
5, 468, 526
3, 139, 950
2,205,417
1,810,664
1, 1.85, 83(>
954, 479
710, 332
642, 881
504, 400
1, .588, 1.50
778, 062
410,341
468, 400
227, (KM)
$284, 723
112,269
709, 816
452, 023
444, 141
687, 819
525, 877
919, 679
1,733,349
1,676,779
1,494,931
1,461,896
1,54.5,169
1,251,401
1, 139, 320
1,117,194
1, 247, 222
1,056,754
4,059,217
3,171,462
2, 06,S, 625
3,871,511
2, 401, 478
$796, 869
"68i,'i96'
554, 336
479, 759
389, 886
402,J21
324, 431
285, 600
2.82, 8(X1
209, 968
199, 226
159, 945
166, 337
145, 612
.521, 254
350,208
223, 782
295, 894
189, 755
$13, 2.S3
47, 578
.59, 139
6.8,713
82, 810
73,415
79, 394
74, 992
85, 8,82
.82, 424
388, 499
364, 329
2!t9, 595
588. 090
496, 748
STATISTICS OF INCOME.
113
TABLE 11.— PERSONAL RETURNS— DISTRIBUTION BY INCOME
CLASSE S— Continued .
WISCONSIN— Continued.
Number
of
returns.
Net
income.
Exemption from
normal tax.
Normal
tax.
Surtax.
Total
tax.
Income class.
Personal
ex-
emption.
Dividends.
$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 $1.50,000....
$150,000 to $200,000....
$200,000 to $250,000
78
46
23
25
14
23
3
$4,278,306
2,993,911
1,717,844
2,136,633
1, 341, 765
2,798,865
493, 174
$144,600
78, 298
39,000
40,800
26, 400
40,600
5,600
$2,528,091
2, 022, 684
941,935
1,397,217
957, 753
1,631,990
160, 184
$137, 510
81,018
58,011
67,053
38, 184
94, 035
25,680
$525, 074
443,777
295,334
425, 317
301,7.57
801,986
172, 708
$662, 584
524, 795
353, 345
492,370
339,941
896, 021
198,388
$250 000 to $300,000
$300,000 to $400,000....
$400,000 to $500,000
2
640,855
4,200
636, 423
406
300,757
301, 163
$.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,W)0 000 to $3,000,000.
$3,000,000 to $4,000,000.
$4,000,(100 to $5,000,000.
j
$5,000,000 and over. . .
1
Grand total
150, 452
436, 436, 810
276,457,705
43,708,932
7,160,930
6,071,601
13, 232, 531
WTTOMING.
$1,000 to $2,000 1
$1,000 to $2,000
$2,000 to $3,000 1
$2,000 to $3,000
$3,000 to $4,000 1
2,079
6,332
3,237
8,394
115
2,470
61
972
303
167
108
88
46
44
36
18
21
17
38
18
12
9
3
3
1
$3,315,618
10,2.54,718
■ 7,537,271
20,355,190
376,950
8,284,694
284,986
4,262,405
1,648,399
1,072,930
807,609
743, 123
437,426
462,722
,414,080
225, 557
282, 849
247,350
665,361
389, 349
322,920
313,097
139,023
164,981
(2)
$4,383,405
6,433,689
8,342,513
12,941,630
323,674
5,075,097
137,293
2,029,988
643,433
350,400
232,200
170,600
100,000
92,200
74, 600
36,000
39, 400
26,200
77,600
40,400
23,400
18,400
5,800
7,600
$14.5,661
13, 638
86,142
29,754
106, 183
85,746
200, 555
91,973
111,401
1.33,892
106,679
87,377
103,943
91,697
57,437
48,664
112,764
81,555
122,758
132,960
180,848
145,205
31,380
40,420
$152,418
$152,418
295,650
295, 650
$3,000 to $4,000
132, 196
132, 196
$4,000 to $5,000 '
$4,000 to $.5,000
85, 770
37,779
27,435
23,813
26,899
14,791
18,391
16, 994
8,940
9,947
9,555
31,617
16, 128
10,850
12,390
7,667
8,876
85, 770
39,050
30,524
28,052
32,4.54
19,041
24,147
23,108
12,834
15,478
14,956
51,448
30,949
27,927
35,247
21,724
29,176
$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
$1.5,000 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
$1,271
3,089
4,239
5,555
4,250
5,756
6,114
3,894
5,531
5,401
19, 831
14,821
17,077
22,857
14,057
20,300
(2)
$80,0(X) to $90,000
$90,000 to $100,000
2
{')
(2)
(2)
(2)
(2)
(■')
$100,000 to $150,000....
$150,000 to $200,000....
$200,000 to $250,000....
$250,0(K) to $300,000....
1
1
$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....
Classes grouped 2
235,921
5,200
30,832
15,491
43,680
59,171
Grand total
24,594
63,244,529
41,610,722
2,379,464
963,597
197,723
1,161,320
'Nontaxable. Personal exemption and dividends exceed net income.
* Classes grouped to conceal net income and identity of taxpayers.
o
^
u
'h'
■•:'- jaI/^'^V' ";"''- j''.^i^
TVNews
OpenLibrary