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3 9999 06316 241 


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Given By 

U. S. SUPT. OF DOCUMENTS 



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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. 



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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. 



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38 



STATISTICS OF INCOME. 









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STATISTICS OF INCOME. 



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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 



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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 



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COCOOS-^ CM OO"-" " — "" 



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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 "^^ ^' 

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- — CO C^l C^l Oi CO 



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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 



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c^iio*— '-'t^o^'ajcocO'— 'CM'-i»oco<xiOi»otO"<+'^or^r^^CMCT>iocMcriixooioco'^ 

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2, § ^5^3^ g 03 Qj 5 a c9 os.a.s^^ oos s » « oj ■ 



STATISTICS OF INCOME. 



45 






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46 



STATISTICS OF INCOME. 






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0000 

8000 
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STATISTICS OF IN^COME. 



47 



SCO 

g-g'ao,-. 



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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. 






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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 
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<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 



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d K t; 

03 ;3 



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•^ 



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m'Go 

as 



^■2 
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f2 tii: a- o 



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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. ^ 

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ppq;gofifqoof^f^SftHW>ijMHe<1 



►< CO O C ,„-m^-S ,„ 




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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 



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I^ Ol CO I- c^ 

CO CO lO C4 r- 

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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-^ 
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i:^co CO O5 00 



<NCOC^ 



COCOt^lM 
CO VOi-H O 
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c^TcocTiq" 

r- CO CIS GO 

i-lO0COI>- 

cd'qo' o" 



^<j» '^J^ O CO CO 05 O Tti 

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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 ^^ 

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&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. 
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OS 00 t>- 



O CO GO 



iri 1-H 1-* 



■* CO COCO 

oor^t^iM 

lO lOCO o 

TcT-'r" go" 

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lO^CO'^^ 



1-H OSt^t^O 



Ot- 0S»0 OiMO 
CO 00 lO O C^ OS '30 
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CO O OS CO 

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t— OS r^ ^ rH ps CO 



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CO OS -^ lO 
00 (N i-<<M 



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^^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 



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t^ 00 CO CO 



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o S a) I „ „ 

w^ t- c3 1:3 >- ^ ^ 

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66 



STATISTICS OF INCOME. 



O O 



03 C 

° 2 



ss 



(M lO CDC 



?^ S 



T-< ^ rooo 



l> lO CDCO 



iO^i-T 



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»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)< 

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lO CO 



t- t^ COC^ (MOS 
OS r» (MO t^ CD 

CO OS CO *o oot^ 



Ot^ COIM 
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<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^ 
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STATISTICS OF INCOME. 



PS +^ o 



■O 03 
C3 O 

m 






f5«3W-«1 



'u^^ bjOO 

<^ ^3 C3 

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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 

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CS CO t^o^ 

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S o louo 


CO 


oc' o en o 05 — 1 

COOO— I cocoo 
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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 






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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' 



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