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Full text of "Statistics of income : compiled from the returns for ..."






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G-ivEN By 



TREASURY DEPARTMENT 

UNITED STATES INTERNAL REVENUE 



STATISTICS OF INCOME 

FROM 

RETURNS OF NET INCOME FOR 1921 



INCLUDING STATISTICS FROM 

FEDERAL ESTATE TAX RETURNS 



COMPILED UNDER THE DIRECTION OF THE 
COMMISSIONER OF INTERNAL REVENUE 




s^/o-x^ 



WASHINGTON y*^*** 



GOVERNMENT PRINTING OFFICE 
1923 



TREASURY DEPARTMENT 

UNITED STATES INTERNAL REVENUE 



STATISTICS OF INCOME 



FROM 



RETURNS OF NET INCOME FOR 1921 



INCLUDING STATISTICS FROM 

FEDERAL ESTATE TAX RETURNS 



COMPILED UNDER THE DIRECTION OF THE 

COMMISSIONER OF INTERNAL REVENUE 




GOVERNMENT PRINTING 6FFltt: 



/A'A*- 






ADDITIONAL COPIES 

OF THIS PUBLICATION MAY BE PROCURED FROM 

THE SUPERINTENDENT OF DOCUMENTS 

GOVERNMENT PRINTING OFFICE 

WASHINGTON, D. C. 

AT 

20 CENTS PER COPY 



PURCHASER AGREES NOT TO RESELL OR DISTRIBUTE 
COPY FOR PROFIT. — ^PUB. RES. 57, APPROVED MAY 11, 






CONTENTS. 



Chart: . Page. 

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

filed for the calendar year ended December 31, 1921 Frontispiece 

Official transmittal 1 

Returns filed 1 

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

of the years 1917-1921 .' 1 

Personal income-tax returns 2 

Distribution by States and Territories and by population 2 

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

capita distribution, calendar year 1921 2-3 

Simple and cumulative distribution, by income classes 4 

Text table — Simple and cumulative distribution of personal 

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

Classification by sex and family relsftionsliip 5 

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

relationship, calendar year 1921 5 

Income exempt from normal tax 6 

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

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

Text table — Distribution by sources, personal income, calendar 

year 1921 6 

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

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

classes, calendar year 1921 ._ 7 

Distribution of personal income, by sources and income 

classes, calendar year 1921 8 

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

in percentages, calendar year 1921 9 

Income from business 9 

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

Partnerships and personal service corporations 10 

Corporation income-tax returns 10 

Corporations distributed by industrial groups 10 

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

income, calendar year 1921 10-11 

Income and deductions 12 

Text tables — 

Distribution of corporation income, by industrial groups and 

by nature of deductions, calendar year 1921 12-13 

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

Income on Federal obligations not wholly exempt from tax 14 

^ Income wholly exempt from tax 14 

Corporation returns distributed by size of net income 14 

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

calendar year 1921 14 

Corporations reporting invested capital '. 15 

Text table — Corporations reporting invested capital distributed 

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

Income returns by States 16 

Combined personal and corporation income and tax 16 

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

ni 



IV CONTENTS. 



Income from foreign investments and returns op aliens 17 

Text tables — 

Income from sources within the United States and its possessions 18 

Income from sources in foreign countries 18 

Summary of income and tax reported by years 18 

Text tables — 

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

classes 18 

Returns of net income by years — personal and corporation 19 

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

by income classes 20-21 

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

classes ." 21-22 

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

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

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

Personal returns by counties and cities 25 

Federal estate tax returns 25-26 

Text tables— A-E: 

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

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

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

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

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

districts 34-35 

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

and non-resident decedents 36 

basic tables. 
Personal returns: 

United States tables — 1-7: 

1. Distribution by States 38-39 

2. Distribution by income classes 40-41 

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

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

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

6. Distribution by sources and by States 52-53 

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

States and Territories tables — 13, 14. 

13. Distribution by income classes 122-155 

14. Returns by years 156-163 

Counties and cities tables — 15, 16. 

15. Distribution by counties 164-177 

16. Distribution by cities 178-185 

Corporation returns: 

United States tables — 8, 9, 11: 

8. Distribution by States 56-57 

9. Distribution by industries 58-65 

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

States and Territories tables — 10, 12. 

10. Distribution by industrial groups 66-99 

12. Returns by years 107-121 



Cmaet Showing er^ Income Classes 

The Numbeh of Personal Income Tax Eetuens Filed 

Foe THE Calendae Yeae Ended Decembee 31,.I92I 


INCOME CLAS5E5 | 


Thousands 




2;2S§S?S|2 2?S:|2;s:S2?S|S2?S2S;;SSSS5S 


i i i s i E i H i i ! n r 

Ml 1 1 1 1 1 1 M 1 1 M 1 M 1 1 1 1 1 1 1 1 1 1 1 


""""—""•■ ~ 1 iiminiiiiimimMHBl 


3,000 •• 4,000 
4,000 •• 5,000 


— _____ — __-. 




i 1 


5,000 •• 6,000 


mammmwy-r- 


Pecso 


jL lnCQMi: Tax icnats Tiled roii TMe CiumAH fiui 

DlUMli Sinn DiSTeiBUTEO W IMOME CuSStS 
COME Ci-MSM NUMBES Of fJtTOeNS 




6,000 •■ 7,000 


^BSTn 






7,000 " 8,000 


BT.i 


In 




8,000 " 9,000 








9,000 " 10,000 


m'"i 




000 ■■ 3,000 ?,Z22.031 




10,000" 11,000 


1 








000 •■ 6.000, 137.191 

non " 7,onn fli!,nsn 


11,000 " - 12,000 


■ 








12,000 •• 13,000 


II 




8 






13,000 •• 14,000 I 




1? 








14,000 " 15.000 ff 




[I 






°Sn :; VnTn kli','. 


15,000 ■• E0,000 M 


1 " 


15 




20.000 " 25,000 pr 




2S 






000 ■. .10,000 in,B4« 


25,000 " 30,000 pfl 












30,000 •• 40,000 






50 


000 ■■ 60.000 3;43r 




40,000 •• 50,000 






60 


T.:: ,Z-T. III 




50,000 " 60,000 






dl 




60,000 •■ 70,000 








000 ■■ 200,000 4.';0 




70,000 " 80,000 












r:: iZT. 1! 


80,000 •■ 90,000 










000 •• 750 000 4« 


90,000 •• 100,000 








nnn ,, ?'fion nnn - : 




100,000 •■ 150,000 






i.'soo 




150,000 •■ 200,000 






4000 




200,000 •• 250,000 






S.000 


TOTAL- 6,662,176 

Eecapitulation '^1 

etutns of husbands 4nd xives, mtu 
r«(Hir .EKwm chiloben, including 

UIIDS WHOSE WIVES THOUCN UHNC WITH 


-. 


J 


250,000 •■ 300,000 




.___. ^ .... 




( .._.1 


300,000 - 400,000 




1 




\ 


400,000 - 500,000 




1 






500.000 •• 750.000 






Joint 




750.000 " 1.000.000 






OB » 




1.000,000 " 1.500,000 






WiffS 


rjirn ir»«pjTr crmuM .1 A77,.?a7 
Hiamr. irpiBATf sinitm .rtnii uutUMLi «ll,B.l4 

""H'/.os'or^'^iStsr :t?J:lli 




1.500.000 " 2.000.000 




1 


tISIit. 




2.000,000 ■• 3.000,000 




1 


_...... .. ^V^^L 




3.000.000 ■■ 4.000,000 








total 6,662.176 




4.000.000 ■• 5.000.000 










5.000.000 AND OVEH 






M 1 1 1 1 1 1 1 1 1 1 1 M 1 M ! 1 1 1 1 1 1 1 1 1 1 ! 1 1 1 1 1 


1.1 




z%izizis%i 


! « • i ~ ; • i 1 5 ; 1 • s ~ I • • ! E : i i ? ? : % UUllllUUU 


Thousands (1 1 



. I 



STATISTICS OF INCOME, CALENDAR YEAR 1921. 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, Octoher 4, 1923. 

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

RETURNS FILED. 



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

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

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

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



Year. 


Net income. 


Increase or 
decrease. 


Income and 
profits tax. 


Increase or 
decrease. 




S24, 382, 743, 418 
24,286,150,604 
29,270,909,906 
31,638,283,996 
23,913,260,341 




82,833,938,723 
4,286,486,257 
3,444,971,682 
2,700,288,329 
1,420,962,538 




1918 


-$96,592,814 

4,984,759,302 

2,367,374,090 

-7.725,023,655 


§1,452,547,534 


1919 


-841,514,575 


1920 


-744,683,353 




-1,279,325,791 







PERSONAL INCOME-TAX RETURNS. 



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



2 STATISTICS or INCOME. 

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

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

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





Population 
census 1920. 


Returns. 


Net income. 


Tax. 


States and Terri- 
tories. 


Number. 


Per 
cent of 
total. 


Amount. 


Per 

cent of 
total. 


Amount. 


Per 

cent of 
total. 


Alabama 


2, 348, 174 
54 899 

334, 162 
1, 752, 204 
3,426,861 

939, 629 
1,380,631 

223, 003 

437, 571 

968, 470 
2,895,832 

255,912 

431, 866 
6,485,280 
2, 930, 390 
2,404,021 
1, 769, 257 
2,416,630 
1, 798, 509 

768, 014 
1,449,661 
3,852,3.56 
3,668,412 
2,387,125 
1,790,618 
3,404,055 

548, 889 

1, 298, 372 

77,407 

443,083 
3, 155, 900 

360, 350 
10,385,227 
2, 559, 123 

646, 872 
5,759,394 
2,028,283 

783,389 
8,720,017 

604,397 
1,683,724 

636,547 
2,337,885 
4,663,228 

449,396 

352, 428 
2,309,187 
1 356 621 
1,463,701 
2,632,067 

194,402 


43,009 

(1) 

18,477 

33 830 
386,082 

69,676 
123,269 

89^966 

42, 249 

67, 719 

11, 481 

22, 976 

611, 558 

150,300 

111,483 

88,785 

69, 496 

67, 960 

44,397 

112,963 

388, 442 

250, 147 

124, 501 

25 614 

172, 519 

36,907 

71, 853 

9,719 

32, 410 

269,096 

11,780 

1,066,637 

44,161 

18,440 

367,096 

69, 381 

62, 804 

621, 103 

48,057 

25, 160 

21,681 

60,949 

200, 188 

26, 128 

17, 746 

76, 257 

115,688 

75 277 

148,457 

22,413 


0.65 

■■■".■28' 
.51 
5.79 
1.05 
1.85 
.24 
1.35 
.63 
1.02 
.17 
.34 
9.18 
2.26 
1.67 
1.33 
1.06 
1.02 
.67 
1.69 
5.83 
3.75 
1.86 
.38 
2.59 
.55 
1.08 
.15 
.49 
4.04 
.18 
16.01 
.66 
.28 
5.51 
1.04 
.94 
9.32 
.72 
.38 
.33 
.91 
3.00 
.39 
.27 
1.14 
1.74 
1.13 
2.23 
.34 


$117,108,806 

48,310,197 

92,616,903 

1,168,021,448 

174,490,980 

343,017,180 

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

37, 840, 014 

49, 737, 718 
1,833,920,436 
408, 242, 138 
313,762,935 
217,237,297 
192,273,937 
197, 897, 146 
124,628,679 
368,691,062 
1,153,008,156 
657,779,854 
340,833,699 

60, 104, 438 
499,911,004 

81, .527, 662 
179,905,513 

22, 455, 508 

82, 352, 496 
856,856,058 

27,838,165 

3,617,757,104 

127, 992, 951 

43,032,753 
1,060,027,926 
191,816,067 
1.59,574,639 
1,937,291,858 
157,568,411 

68, 255, 825 

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

62,713,461 

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

51,051,629 


0.60 

■■■■■25' 
.47 
5.97 

L75 
.22 
1.27 
.61 
.92 
.19 
.25 
9.37 
2.08 
1.60 
1.11 

lioi 

.64 
1.88 

3! 36 
1.74 
.31 
2.55 
.42 
.92 
.11 
.42 
4.38 
.14 
18.48 
.65 
.22 
5.41 
.98 
.82 
9.91 
.80 
.35 
.24 
.87 
2.74 
.32 
.24 
1.07 
1.34 
1.06 
1.94 
.26 


$2,713,826 

516,637 
1,866 164 

36, 438, 432 
3, 862, 862 

10,633,045 
1, 284, 365 
7,704,564 
2,929,409 
3,892,645 
1,451,776 
493,658 

68, 574, 351 
8,973,653 
5,837,960 
3,392,429 
4, 297, 470 
5,-304,522 
3, 974, 861 

14, 537, 303 

46, 534, 644 

24,197,840 
8,697,117 
1,069,136 

14,660,351 
1,051,863 
3,328,145 
329,296 
1, 759, 290 

33,258,294 

351,629 

210,768,379 

3,760,499 

485,783 

33,574,094 
4,206,507 
4, 951, 580 

84,660,220 
9,236,328 
1,246,523 
524,653 
3,984,051 

12,667,894 
'842,904 
1,155,767 
4, 161, 116 
4,909,857 
4,579,113 
8,971,044 
783,257 


0.38 






Arizona 


.07 




.26 




5.06 




.54 


Connecticut 

Delaware 


1.48 
.18 


District of Columbia 
Florida 


1.08 
.41 




.54 


Hawaii 


.20 


Idalio 


.07 


Illinois 


9.53 


Indiana 


1.25 




.81 


Kansas 


.47 




.60 


Louisiana 


.74 




.55 


Maryland 


2.03 


Massachusetts 

Michigan 


6.47 
3.36 


Minnesota 


1.21 




.15 


Missouri 


2.04 




.15 


Nebraska . . 


.46 


Nevada 


.05 


New Hampshire 

New Jersey 


.24 
4.62 


New Mexico 

New York. 


.05 
29. 30 


North CaroUna 

North Dakota 

Ohio 


.52 

.07 
4.07 




.58 


Oregon 


.68 


Pennsylvania 

Rhode Island 

South CaroUna 

South Dakota 


11.76 
1.28 
.17 
.07 
.55 


Texas 


1.76 


Utah 


.12 


Vermont 


.16 




.58 


Washington 

West Virginia 


.68 
.64 
1.25 


Wyoming 


.11 


Total 


106,021,431 


6,662,176 


100. 00 


19,677,212,528 


100.00 


719,387,106 


100.00 







Alaska included in Washington. 



STATISTICS OF mCOME. 3 

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



States and Territories- 


Per cent 
of popu- 
lation 
filing 
returns. 


Average 
net income 
per return. 


Average 
amount 
of tax 
per re- 
turn. 


Per capita 
net income 
reported. 


Per 
capita 
income 

tax. 




1.83 


$2,722.89 

(1) 
2,614.61 
2,737.72 
3,025.26 
2,504.32 
2,782.67 
2,748.88 
2,760.44 
2,829.83 
2,662.64 
3,295.88 
2, 164. 77 
2,998.77 
2,702.88 
2,814.45 
2,446.78 
2,766.69 
2,911.97 
2,807.14 
3,263.82 
2,968.28 
2,629.57 
2,737.60 
2,346.55 
2,897.72 
2,209.00 
2,503.76 
2,310.48 
2,540.96 
3,184.20 
2,363.17 
3,391.73 
2,898.33 
2,333.66 
2,SS7..57 
2,764.68 
2,540.84 
3,119.08 
3,278.71 
2,712.87 
2; 171. 83 
2,805.13 
2,681.94 
2,400.24 
2,680.13 
2,731.97 
2,265.66 
2,751.93 
2,558.00 
2,277.77 


$63.10 


$49.87 

(») 
144.57 

62.86 
340.84 
185.70 
248.44 
195. 86 
567.54 
123.45 

62.27 
147.86 
115.17 
282.78 
138.63 
130. 52 
122.78 

79.56 
110.03 
162.27 
254.33 
299.29 
179.30 
142.78 

33.57 
146.86 
148.53 
138.78 
290. 10 
185. 86 
271.51 

77.25 
348. 35 

50.01 

66.52 
184.05 

94.57 
203.70 
222. 16 
260.70 

40.54 

73.97 

73.13 
115. 13 
139. 55 
134.95 

90.22 
193.21 
141.52 
144.27 
262. 61 


$1.16 


Alaska 


"1 .5 




6.53 
1.93 

11.27 
7.42 
8.93 
7.13 

20.56 
4.36 
2.34 
4.49 
5.32 
9.43 
5.13 
4.64 
5.02 
2.88 
3.78 
5.78 
7.79 

10.08 
6.82 
5.22 
1.43 
5.07 
6.72 
5.54 

12.56 
7.31 
8.53 
3.27 

10.27 
1.73 
2.85 
6.37 
3.42 
8.02 
7.12 
7.95 
1.49 
3.41 
2.61 
4.29 
5.81 
5.04 
3.30 
8.53 
S.14 
5.64 

11.53 


27.96 
55.17 
94.38 
55.44 
86.26 
80.83 
85.64 
69.32 
57.48 

126.45 
21.49 

112. 13 
59.70 
52.37 
38.21 
61.84 
78.05 
89.53 

128.69 

119.80 
96.73 
69.86 
41.74 
84.98 
28.50 
48.32 
33.88 
54.28 

123. 59 
29.85 

197.60 
85.15 
26.34 
91.46 
60.63 
78.84 

136.30 

192.20 
49.54 
24.20 
65.37 
63.28 
32.26 
65.12 
54.57 
42.44 
60.83 
60.43 
34.95 


Arkansas 


1.07 


California . . . 


10.63 




4.11 


Connecticut 


7.70 




5.76 




17.61 


Florida 


3.02 




1.34 




6.67 


Idaho 


1.14 


niinnis 


10.57 


Indiana 


3.06 


Iowa. . 


2.43 




1.92 


Kentucky 


1.78 


Louisiana 


2.96 


Maine 


5.18 


Maryland ... 


10.03 




12.08 




6.60 


Minnesota 


S.64 


Mississippi 


.60 




4.31 


Montana .... 


1.92 


Nebraska 


2.57 




4.25 


New Hampshire . 


3.97 




10.54 


New Mexico 


.98 


New York 


20.29 


North Carolina 


1.47 


North Dakota 


.75 


Ohio 


5.83 




2.07 


Oregon 


6.32 




9.70 




15.28 


South Carolina 


.74 


South Dakota 


.82 




1.70 


Texas 


2.72 


Utah 


1.88 


Vermont 


3.28 


Virginia... 


1.80 


Washington 




West Virginia 


3.13 


Wisconsin . 


3.41 




4.03 






Total 


6.28 


2,938.56 


107 98 


184.65 


6.79 







■ Alaska included in Washington 



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

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



STATISTICS OF INCOME. 



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

year 1921. 





Returns. 


Income classes. 


Simple distribution. 


Cumulative distribution. 


Cumulative per- 
centages. 




Number in 
each class. 


Per cent 
of total. 


Over the 
class below. 


Under the 
class above. 


Over the 
class 
below. 


Under 
the class 
above. 


Under $1,000 


401,849 

2,440,544 

2, 222, 031 

1,072,146 

353,247 

132,344 

28,946 

8,717 

1,367 

739 

162 

63 

21 


6.03 
36.63 
33.35 
16.09 
5.31 
1.99 
.4342 
.1307 
.0205 
.0110 
.0024 
.0009 
.0003 


6,662,176 

6,260,327 

3,819,783 

1,597,752 

525,606 

172,359 

40,015 

11,069 

2,352 

'985 

246 

84 

21 


401,849 
2,842,393 
5,064,424 
6,136,670 
6,489,817 
6,622,161 
6,651,107 
6,659,824 
6,661,191 
6,661,930 
6,662,092 
6,662,155 
6, 662, 176 


100.00 
93.97 
57.34 
23.99 
7.90 
2.59 
.6000 
.1658 
.0351 
.0146 
.0036 
.0012 
.0003 


6.03 


$1 ,000 to $2,000 


42.66 


$2,000 to $3,000 


76.01 


$3,000 to $5,000 


92.10 


$5,000 to $10,000 


97.41 


$10,000 to $25,000 


99.40 


$25 000 to $50,000 


99. 8342 


$50,000 to $100,000 


99. 9649 


$100,000 to $150,000 


99. 9854 


$150,000 to $300,000 


99.9964 


$300,000 to $500,000 




$500,000 to $1,000 000 


99. 9997 




100.00 






Total 


6,662,176 


100.00 






















Net income. 


Income classes. 


Simple distribution. 


Cumulative distribution. 


Cumulative 
percentages. 




Amount in 
each class. 


Per 
cent of 
total. 


Over the class 
below. 


Under the class 
above. 


Over 
the 

class 
below. 


Under 

the 

class 

above. 


Under $1,000 


$213,849,934 

3,620,761,768 

5,325,931,265 

4,054,891,244 

2,378,759,237 

1,958,156,206 

979,629,305 

582,230,218 

163,520,999 

145,948,047 

61,342,550 

42,780,426 

49,411,329 


1.09 

18.49 

27.21 

20.71 

12.16 

10.00 

5.00 

2.97 

.84 

.75 

.31 

.22 

.25 


$19,577,212,628 

19,363,362,594 

15,742,600,826 

10,416,669,561 

6,361,778,317 

3,983,019,080 

2,024,862,874 

1,045,233,569 

463,003,351 

299,482,352 

153,534,305 

92, 191, 755 

49,411,329 


$213,849,934 
3,834,611,702 
9,160,542,967 
13,215,434,211 
15,594,193,448 
17,552,349,654 
18,531,978,959 
19,114,209,177 
19, 277, 730, 176 
19,423,678,223 
19,485,020,773 
19, 527, 801, 199 
19, 577, 212, 528 


100.00 

98.91 

80.42 

63.21 

32.60 

20.34 

10.34 

5.34 

2.37 

1.53 

.78 

.47 

.25 


1.09 


$1,000 to $2,000 


19.58 


$2,000 to $3,000 


46.79 


$3,000 to $5,000 


67.50 


$5,000 to $10,000 


79.66 


$10,000 to $25,000 


89.66 


$25,000 to $50,000 .. 


94.66 


$50,000 to $100,000 


97.63 


$100 000 to $150,000 


98.47 


$150,000 to $300,000 


99.22 


$300,000 to $500,000 


99.53 


$500 000 to $1 000,000 . 


99.75 


$1,000,000 and over 


100. 00 






Total 


19 577 212 528 


100.00 





























Tax (normal tax and surtax). 






Income classes. 


Simple distribution. 


Cumulative distribution. 


Cumulative per- 
centages. 




Amoimt in 
each class. 


Per cent 
of total. 


Over the 
class below. 


Under the 
class above. 


Over 
the class 
below. 


Under 
the class 
above. 


Under $1,000 


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


0.03 
4.05 
2.88 
5.94 
9.57 
17.64 
15.70 
16.08 
7.27 
8. .55 
4.43 
3.49 
4.37 


$719,387,106 
719, 213, 428 
690,052,774 
669,340,401 
626,596,797 
657,725,375 
430,838,965 
317,929,125 
202,217,490 
149,887,434 
88,391,446 
66,531,816 
31 419,726 


$173,678 
29,334,332 
60,016,705 
92,790,309 
161, 661, 731 
288, 548, 141 
401,457,981 
617,169,616 
669,499,672 
630,995,660 
662,855,290 
687 967,380 
719, 387, 106 


100.00 
99.97 
95.92 
93.04 
87.10 
77.63 
59.89 
44.19 
28.11 
20.84 
12.29 
7.86 
4.37 


0.03 


$1,000 to $2,000 


4.08 


$2,000 to $3,000 


6.96 


$3,000 to $5,000 


12.90 


$5,000 to $10,000 


22.47 


$10,000 to $26,000. 


40.11 


$25,000 to $50,000 


55.81 


$50,000 to $100,000 ... 


71.89 


$100,000 to $150,000 


79.16 


$150,000 to $300,000 


87.71 


$300,000 to $500 000 


92.14 


$500,000 to $1,000,000 


95.63 


$1,000,000 and over 


100.00 






Total 


719,387,106 


100.00 





















STATISTICS OF INCOME. 



classification by sex and family relationship (personal 
returns) . 

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

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





Returns. 


Net income. 


Tax. 


Statxis of family relationship. 


Number. 


Per 
cent. 


Amount. 


Per 
cent. 


Amount. 


Per 

cent. 


Joint returns of husbands and wives, 
with or without dependent chU- 
dren, and of husbands whose 
wives, though living with them, 


3,477,592 

89,634 
401,662 
115,356 
1,945,009 
608,829 

24,094 


52.20 

1.35 
6.03 
1.73 
29.19 
9.14 
.36 


$12,448,419,490 

486,169,923 
1,066,536,564 

309,461,003 
3,788,543,065 
1,302,397,698 

175,684,785 


63.59 

2.48 
5.45 
1.58 
19.35 
6.65 
.90 


$142,214,092 

43,521,348 
27,852,616 
10,848,457 
124,710,007 
58,610,664 
11,629,922 


61.47 


Wives making separate returns from 


6.04 




3.87 


Heads of families, women . . 


1.51 




17.34 


All other, women . 


8.15 


Community property income 


1.62 


Total 


6,662,176 


100.00 


19,577,212,528 


100.00 


719,387,106 


100.00 







INCOME EXEMPT FROM NORMAL TAX (PERSONAL RETURNS). 

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

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

year 1921. 



status of income. 


Amount. 


Per cent 

of total net 

income. 


Net income specifically exempt from normal tax: 
Personal exemption and credit for dependents. . . 


$14,191,855,700 

2,476,952,399 

46,994,406 








Interest on Government obligations not whoUy exempt from tax 








16,715,802,605 
2,713,737,519 




Less amount in excess of net income. . . 








T>lAt iripnTnp pvRTnpt frnm nnrmal ta-sr 


14,002,064,986 
5,575,147,542 


71.52 




28.48 






Total net income . 


19,577,212,528 


100.00 







5 STATISTICS OF INCOME. 

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

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

Distribution by sources, personal income, calendar year 1921. 



Source of income. 


Amount. 


Per cent 
of total 
income. 


Personal service: 

Salaries, wages, commissions, bonuses, directors' fees, etc 


$13,813,169,165 
4,170,363,591 


59 2J 


Business, trade, commerce,' partnerships, farming,' and profits from 
incidental sales of real estate, stocks, bonds, and other property, and 


17.88 






Total . . 


17,983,532,756 


77 09 






Kents and royalties. 


1,177,957,882 
1,690,338,895 
2,476,952,399 


5 05 


Interest on bonds, notes, etc 


7.25 


Dividends 


10 61 






Total 


5,345,249,176 


22 91 






Total income 


23,328,781,932 
3,751,569,404 


100 00 










Net income . ... 


19,577,212,628 


83 92 







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

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

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



Income classes. 


Income from 

personal service 

and business. 


Per cent 
of total 
income 
in each 
class. 


Income from 
property. 


Per cent 
of total 
income 
in each 
class. 


Under S1,000 


$514,958,745 

3,584,419,757 

5,241,483,412 

3,837,084,008 

2, 093, 184, 885 

1,223,933,871 

771 432 177 

280,092,349 

147,396,801 

84,436,795 

88,097,458 

37, 880, 578 

20,744,466 

11 249,550 

23,807,018 

16,184,731 

4,401,963 


54.94 
89.85 
89.60 
82.74 
73.17 
63.26 
55.00 
48. 52 
45.34 
44.76 
39.91 
36.82 
33.su 
37.87 
25.90 
28.37 
29.45 


$422,275,723 
405,072,356 
608,429,203 
800,423,814 
767,473,368 
710,718,553 
631,074,571 
297,176,537 
177,706 507 
104,191,388 
132,617,052 
64,987,945 
40,628,416 
18,456,096 
68,098,092 
40,871,786 
10,544,610 


45.06 


$1,000 to $2,000... 


10.15 


$2,000 to $3,000 


10.40 


$3,000 to $5,000 . . . 


17.26 


$5,000 to $10,000 


26.83 


$10,000 to $20, 000... 


36.74 


$20,000 to $40,000 . 


45.00 


$40,000 to $60,000 


51.48 


$60,000 to $80,000... 


54.66 


$80,000 to $100,000 


55.24 


$100,000 to $150,000 .... 


60.09 


$150,000 to $200,000 . 


63.18 


$200,000 to $250,000 


66.20 


$250,000 to $300,000 . . . 


62.13 


$300,000 to $500,000 


74.10 


$500,000 to $1,000,000 


71.63 


$1,000,000 to $1,500,000 


70.55 


$1,500,000 to $2,000,000 




$2,000,000 and over... 


2,744,192 


5.81 


44,503,159 


94.19 






Total 


17,983,532,756 


77. OS 


5,345,249,176 


22.92 







STATISTICS OF INCOME. 7 

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

Continued.. 



Income classes. 



Total income. 



General deduc- 
tions. 



Per cent 
of total 
income 
in each 
class. 



Per cent 
of total 
income 
in each 



Under S1,000 

S1,000 to $2,000 

$2,000 to $3,000 

$3,000 to $5,000 

$5,000 to $10,000 

$10,000 to $20,000 

$20,000 to $40,000 

$40,000 to $60,000 

$60,000 to $80,000 

$80,000 to $100.000 

$100,000 to $150,000 

$150,000 to $200,000.... 

$200,000 to $250,000 

$250,000 to $300,000 

$300,000 to $500,000.... 
$500,000 to $1,000,000.. 
$1,000,000 to $1,500,000. 
$1,500,000 to $2,000,000. 
$2,000,000 and over 



Total. 



$937, 234, 468 

3, 989, 492, 113 

5, 849, 912, 615 

4,637,507,822 

2,860,658,253 

1, 934, 652, 424 

1, 402, 506, 748 

577, 268, 886 

325,103,308 

188, 628, 183 

220,714,510 

102, 868, 523 

61, 372, 882 

29,705.646 

91, 905; 110 

57,056,517 

14,946,573 



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



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



$213, 849, 934 

3, 620, 761, 768 

5,325,931,265 

4, 054, 891, 244 

2, 378, 759, 237 

1, 554, 662, 897 

1, 113, 860, 219 

456, 747, 062 

250, 825, 554 

143,919,997 

163,520,999 

77,435,517 

45,684,970 

22, 827, 560 

61,342,550 

42,780,426 

12, 844, 179 



47,247,351 



10,680,201 



22.60 



36, 567, 150 



3,751,569,404 



19,577,212,528 



90.76 
91.04 

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



77.40 
83.92 



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

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



Income classes. 


Wages and 
salaries. 


Business. 


Partnerships, 
fiduciaries, etc. 


Profits from 
sales of real 
estate, stocks 
and bonds. 


Under $1,000 


$.321,336,288 

3,243,836,486 

4,557,288,548 

2,859,188,037 

1,342,428,026 

739,488,597 

432,377,205 

141,721,5.38 

69,183,289 

36,959,421 

35,031,445 

13,070,218 

8,030,747 

2,999,694 

5,624,235 

1,873,412 

352,856 


$118,976,642 

255, 152, 738 

504,808,881 

671,340,314 

402, 162, 409 

203,725,400 

114,939,390 

38,292,212 

17,413,250 

10,451,395 

11,686,903 

3,819,615 

2,785,738 

2,399,270 

3,090,472 

4,249,156 

1,024,825 


$35,958,353 

64,351,011 

131,467,747 

205, 838, 250 

245,779,077 

211,339,251 

179,099,464 

82,954,230 

53,2-15,226 

33,288,987 

37,751,740 

19,235,446 

9,451,914 

5,306,958 

13,493,482 

9,592,904 

2,958,814 




$1,000 to $2,000... 


21 079' 522 


$2,000 to $3,000 


47,918,236 
100,717,407 
102,815,373 

69,380,623 


$3,000 to $5,000 


$5,000 to $10,000 . 


$10,000 to $20,000 


$20,000 to $40,000 


$40,000 to $60,000 


17' 124' 369 
7,555,036 
3 736 992 


$60,000 to $80,000 


$80,000 to S100,0(J0 . 


$100,000 to $150,000 




$150,000 to 3200,000 


1,755,299 
476,067 
643,628 

1,598,829' 
469,259 
65,468 


$200,000 to $250,000 


$250,000 to $300,000 

$300,000 to $500,000. .. 


$500,000 to $1,000 000 


$1,000,000 to $1,500,000 


$1,500,000 to $2,000,000 


$2,000,000 and over 


2, .379, 123 




73,454 










Total 


13,813,169,165 


2,366,318,610 


1,341,186,308 


462,858,673 





8 STATISTICS OF INCOME. 

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

Continued. 



Income classes. 



Rents and 
royalties. 



Interest and 

investment 

income. 



Under $1,000 

Sl.OOO to $2,000 

82,000 to $3, 000 

53,000 to $5,000 

$5,000 to $10,000 

$10,000 to $20, 000 

$20, 000 to $40, 000 

$40,000 to $60, 000 

$60, 000 to $80. 000 

$80,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200, 000 to $250, 000 

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



Total. 



$116,652,120 

151,391,796 

240,115,413 

248, 866, 148 

171,850,952 

107,953,738 

70,605,214 

25,446,558 

13,260,527 

7,496,676 

8,257,046 

4,936,166 

2,013,963 

464, 146 

2,268,217 

4,356,613 

1,233 



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



$137,227,982 

187,355,502 

271, 229, 250 

321,548,396 

246,391,101 

195, 199, 049 

150,913,119 

63,567,022 

34,945,233 

18,459,463 

23,791,009 

10,091,507 

6,715,841 

2,772,307 

10,400,671 

5, 161, 187 

587,090 



2,021,356 



8,637 



,166 



$937,234,468 

3,989,492,113 

5,849,912,615 

4,637,507,822 

2,860,658,253 

1,934,652,424 

1,402,606,748 

577,268,886 

• 325,103,308 

188,628,183 

220,714,510 

102,868,523 

61,372,882 

29,705,646 

91,905,110 

57,056,517 

14,946,573 



47,247,351 



1.177,957,882 



2,476,952,399 



1,690.338,895 



,781,932 



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

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



Income classes. 


Wages 

and 
salaries. 


Busi- 
ness. 


Part- 
ner- 

flduci- 
aries, 
etc. 


Profits 
from 

sales of 
real 

estate, 

stocks 
and 

bonds. 


Rents, 
and 

Tel!" 


Divi- 
dends. 


Inter- 
est 
and 
invest- 
ment 
in- 
come. 


Total 
in- 
come 


Under $1,000 


34.28 
81.32 
77.88 
01.65 
46.93 
38.22 
30.83 
24.55 
21.28 
19.59 
15.87 
12.71 
13.09 
10.10 
6.12 
3.28 
2.36 


12.69 
6.39 
8.63 
14.47 
14.06 
10.53 
8.20 
6.64 
5.36 
5.54 
5.29 
3.71 
4.64 
8.08 
3.36 
7.45 
6.86 


3.84 
1.61 
2.25 
4.44 
8.59 
10.92 
12.77 
14.37 
16.38 
17.65 
17.11 
18.70 
15.40 
17.87 
14.68 
16.82 
19.79 


4.13 
.63 
.82 
2.17 
3.59 
3.69 
3.21 
2.97 
2.32 
1.98 
1.64 
1.71 
.78 
1.83 
1.74 
.82 
.44 


12.45 
3.79 
4.11 
5.37 
6.01 
5.58 
5.03 
4.41 
4.08 
3.97 
3.74 
4.80 
3.28 
1.56 
2.47 
7.63 
.01 


17.97 
1.66 
1.67 
4.96 
12.21 
21.07 
29.20 
36.05 
39.83 
41.48 
45.57 
48.57 
61.97 
51.23 
60.31 
54.96 
66.61 


14.64 
4.70 
4.64 
6.94 
8.61 
10.09 
10.76 
11.01 
10.75 
9.79 
10.78 
9.80 
10.94 
9.33 
11.32 
9.04 
3.93 


100.00 


$1,000 to $2,000 


100.00 


$2,000 to $3,000 . 


100.00 


$3,000 to $5,000 


100.00 


$5,000 to $10,000 


100. 00 


$10,000 to $20,000 


100.00 


820,000 to $40,000 


100.00 


$40,000 to 860,000 


100. 00 


860,000 to $80,000 


100.00 


$80,000 to $100,000. . . 


100.00 


$100,000 to $150,000 


100. 00 


8150,000 to $200,000 


100.00 


8200,000 to $250,000 


100.00 


8250,000 to 8300,000 


100.00 


$300 000 to $500 000 


100.00 


$500,000 to $1,000,000 


100.00 


$1,000,000 to $1 500,000 


100.00 


$1 500 000 to $'' 000 000 




82,000,000 and over 


5.04 




.16 


.62 


4.28 


81.47 


8.43 


100. 00 






Total 


69.21 


10.14 


6.75 


1.98 


5.05 


10.62 


7.25 


100.00 







STATISTICS OF INCOME. 9 

INCOME FROM BUSINESS (PERSONAL RETURNS). 

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

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



Industrial groups. 


Number of 
businesses 
reported. 


Per cent. 


Net income. 


Per cent. 




130,344 
3,871 


16.14 
.48 


$229,193,235 
11,168,718 


9.69 


Mining find quarrying . 


.47 






Manufacturing: 

Food products, liquors, and tobacco 


13,481 
10,410 
3,808 
565 
2,765 
231 
7,505 
1,043 
1,527 
6,239 
8,345 


1.67 
1.29 
.47 
.07 
.35 
.03 
.93 
.13 
.19 
.77 
1.03 


48,511,689 
33,661,289 
9,481,394 
1.151,797 
9,&35,525 
1,217,464 
28,537 412 
4,459,698 
6,158,291 
18,238,268 
25.082.408 


2.05 


Textifes and textile products 


1.42 




.40 


Rubber and rubber goods . 


.05 




41 




.05 


Printing and publishing. 


1.21 




.19 


Stone, clay, and glass products 


.26 


Metal and metal products 


.77 




1.06 










55,919 


6.93 186,335,235 


7.87 






Construction 


33,045 
23,886 
240,486 
231,395 

61,740 


4.09 
2.95 
29.79 
28.66 
3.31 

7.65 


110,027,192 
51,143,310 
712,884,031 
795,402,958 
96,591,119 

173,572,812 


4 65 




2.16 


Trade 7. 


30.13 


Public service, professional, amusements, hotels, etc.... 


33.61 
4.08 


Special cases, business not sufficiently defined to be 
classed with any other division.. 


7 34 








807,374 


100 


2,366,318,610 


100 







PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS. 

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

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



Partnerships 259, 359 

Personal service corporations 5, 500 

Total 264, 859 



10 



STATISTICS OF INCOME. 



CORPORATION INCOME TAX RETURNS. 

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

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

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



Industrial 



Total 
number 
of cor- 
porations 
reporting. 



Corporations reporting net income. 



Per 
cent 

report- 
ing 

net in- 



Gross income. 



Total 
deductions. 



Agriculture and related 

industries 

Mining and quarrying 

Manufacturing: 

Food products, liquors 
and tobacco 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Lumber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and publish- 
ing 

Chemicals and allied 
substances 

Stone, clay, and glass 
products" 

Metal and metal prod- 
ucts , 

All other manufactur- 
ing industries , 



Total manufacturing. 



Construction 

Transi)ortation and other 
public utilities 

Trade 

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

Finance, banking, insur- 
ance, etc 

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

Inactive concerns 



Total. 



8,724 
17,660 



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



19, 105 

88, 179 



2,879 
27,780 



356,397 



3,146 
4,365 



7,207 

5,312 

981 

196 

2,984 

730 

5,386 

2,502 

1,998 

5,468 



36.06 
24.72 



52.31 
48.86 
44.92 
30.58 
44.32 
43.56 
63.88 
42.23 
54.28 
35.20 
41.45 



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



5, 519, 
3,885, 

822, 

112, 
1, 071, 

565, 
1,414, 
2, 117, 

733, 
6,044, 
2, 136, 



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



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



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

765,752,379 

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

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

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



37, 030 



46.43 



24,422,077,076 



22, 644, 291, 



6,041 



11,831 
42, 809 



54,122 
1,201 



58.31 

6L93 

48.55 

55.98 
65.32 



1,281,614,507 



1 7, 187, 
17,570, 



369, 107 
065,920 



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



1, 214, 279, 139 



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



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

352,530,935 



$40,718,192 
185,133,923 



319,176,273 
327,356,083 

57, 064, 636 
5, 101, 673 

70,511,051 

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

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



77, 785, 



67, 335, ; 



821, 871, 454 
571,945,297 



IM, 872, 554 
739, 296, 805 



171, 239 



55,715,075,516 



,047,813 



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



STATISTICS OF INCOME. 



11 



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



Industrial groups. 



Corporations reporting net income. 



"War 
profits and 



profits 
tax. 



Percent- 
asje dis- 
tribution 
of total 

tax. 



Per cent 
of total 
tax to 
net in- 
come. 



Agriculture and related industries 

Mining and quarrying 

Manufacturing: 

Food products, liquors and tobacco. 

Textiles and textile products 

Leather and leather products 

Rubber and rubber goods 

Lumber and wood products 

Paper, pulp, and products 

Printing and publishing 

Chemicals and allied substances 

Stone, clay, and glass products 

Metal and metal products 

All other manufacturing industries . 



S3, 433, 529 
15,804,592 

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



$2,568,433 
16, 164, 624 

38, 874, 871 
39, 573, 339 

6,956,022 
367, 459 

5, 185, 860 

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

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



$6,001,962 
31,969,216 

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



0.86 
4.56 

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



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



Total manufacturing. 



151,035,132 



200, 735, 117 



351, 770, 249 



50.14 



.79 



Construction 

Transportation and other public utilities. 

Trade 

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

Finance, banking, insurance, etc 

Combinations— predonunant industry 
not ascertainable 

Inactive concerns 



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

8,016,773 
57,056,408 

3,075,506 



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

11,252,325 
19,215,184 

1, 858, 643 



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



76, 271, 592 
4,934,149 



1.94 
14.40 
13.78 

2.75 
10.87 



20.19 
12.29 
16.91 

18.37 
10.32 



Total. 



Industrial groups. 



Corporations reporting no net income. 



Per cent 
report- 
ing no 
net in- 
come. 



Total 
deductions. 



Agriculture and related industries. . 

Mining and quarrying 

Manufacturing: 

Food products, Liquors, and 
tobacco 

Textiles and textile products . . . 

Leather and leather products.. 

Rubber and rubber goods 

Lumber and wood products 

Paper, pulp, and products 

Printing and publishing 

Chemicals and allied substances. 

Stone, clay, and glass products . 

Metal and metal products 

All other manufacturing indus- 
tries 

Total manufacturing 

Construction 

Transportation and other public 

utihties 

Trade 

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

Finance, banking, insurance, etc... 

Combinations— predominant indus- 
try not ascertainable 

Inactive concerns 

Total 



5,578 
13,295 



6,570 
5,560 
1,203 

445 
3,749 

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

6,026 



63.94 
75.28 



47.69 
51.14 
55.08 
69.42 
55.68 
56.44 
36.12 
57.77 
45.72 
64.80 

58.55 



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



2,750,043,401 

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

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

3,760,766,301 

1,083,777,026 



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



3,059,205,388 

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

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

4,426,768,198 

1,255,314,777 



$88,562,898 
414,488,951 



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

171,537,751 



15, 918, 678, ( 



1,377 



4,320 



7,274 
45,370 



38.07 
5L45 



58.28 
100.00 



491, e 



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



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



438,605,604 
52, 024 



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



■ 488,429,768 
2,116,286,615 



504,115,316 

68,785 



51,507,351 



323,368,793 
626,828,343 



45,939,035 
363,165,913 



55,509,712 
16,761 



31,198,150,203 



35,076,369,337 



3,878,219,134 



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



12 



STATISTICS OF INCOME. 



INCOME AND DEDUCTIONS (cORrORATION RETUENS). 

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

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



Industrial groups. 



Total 
number of 

returns 



Total gross 



Cost of goods. 



Compensation 
of officers. 



Interest paid. 



Agriculture and related indus- 
trirs 

Mining and quarrying 

Manufacturing: 

Food products, liquors, and to- 
bacco 

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

Printing and publishing 

Chemicals and allied sub- 
stances 

Stone, clay, and glass prod- 
ucts 

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

Total manufacturing. . . . 

Construction 

Transportation and other pub- 
lic utihtics 

Trade 

Public services— professional, 
amusements, hotels, etc 

rinance,banking, insurance, etc . 

Combinations— predominant in- 
dustry not ascertainable 

Inactive concerns 

Total 



8,724 
17,660 



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

5,924 



15,536 
10, 292 



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



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

3,878,880,302 

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



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



6,254,444,155 

4,315,434,964 

1, 144, 876, 256 

529,613,667 

1,329,205,757 

745,312,702 

722,935,460 

2,676,129,577 

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

2,205,569,819 



$18,271,156 
63,923,269 



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

62,647,723 

31,351,545 
201,043,700 

102,452,121 



38,441,923,789 



27,759,896,194 



878,918,071 



$29,744,119 
107,447,406 



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

52,772,527 

12,578,325 
181,815,420 

52,463,935 

633, 053, 345 



19, 105 

88, 179 



19, 103 

82,858 



2,879 
27,780 



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



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



225, 151 
52,024 



1,107,139,757 



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



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



499,018,999 
43,096 



84,072,238 



182,274,050 
642,904,2.53 



95,405,845 
375,246,162 



17,877,278 
9,915 



34,900,902 



1986,954,833 
221,450,428 



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



29,863,077 
1,612 



91,249,273,532 



56,849,199,528 



2,258,902,237 



Industrial groups. 


Domestic tax. 


Exhaustion, 
amortization, 
and depletion. 


Miscellaneous 
expense. 


Total 
deductions. 


Agriculture and related industries 


$21,002,459 
86,549,035 

71,013,583 
51,132,108 
10,419,085 
7,031,144 
33,7.58,890 
13,883,083 
11,842,017 
41,804,563 
10, 256, 706 
152,507,807 
37,811,865 


$33,089,276 
509,165,999 

146,067,826 

113,958,326 
16,986,846 
14,686,068 

101,649,480 
42,879,259 
40,565,802 

180,903,450 
46,784,441 

355,329,846 
91,433,372 


$291,128,560 
1,252,070,323 

1, 533, 730, 541 
839,206,406 
235,798,114 
150,594,782 
331,193,196 
161,701,431 
753,08.3,610 
839,286,193 
197, 979, .548 

1,918,012,560 
737,779,850 


$723,443,161 
4,118,231,488 

8,259,532,578 

5,548,177,853 

1,466,842,298 

734, 306, 427 


Manufacturing: 

Food products, liquors, and tobacco . 

Textiles and textile products 

Leather and leather products 


Lumber and wood products 


1,896,690,849 
1, 007, 798, 213 


Prmting and pubfishing 


1,624,532,475 


Chemicals and allied substances 

Stone, clay, and glass products 


3, 853, 544! 078 

910, 259; 991 

10,033,773,834 


All other manufacturing industries. 


3,227,510,962 


Total mannfftctnring 


441,461,001 


1,151,244,716 


7,698,366,231 


38, 562, 969, 558 








1.5, 820, .523 

1423,211,792 

139,146,858 

34,615,804 
294,276,248 

16,516,831 
1,273 


43,641,000 

1436,486,673 

168,164,606 

65,752,884 
132,494,797 

33,195,711 
1,295 


471,905,750 

15,772,768,563 

4,196,054,777 

1,052,452,521 
3,501,260,245 

260,174,355 
11,594 


1,757,480,170 


Transportation and other public utilities 


18,502,253.502 
27,399,232,623 


Pubhc service— professional, amuse- 


1,696,154,067 


Financo, banking, insurance, etc 

Combinations— predominant industry 
not ascertainable 


7,174,965,248 
856,646,251 




68,785 






Total 


1,472,601,824 


2,573,236,957 


24,496,192,919 


90,791,444,853 







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



STATISTICS OF INCOME. 



13 



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



Industrial groups. 



Net income or deficit be- 
fore deducting tax. 



Income tax, 
war profits, 
and excess 
profits tax. 



Net income or deficit after 
deducting tax. 



Agriculture and related industries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, and 

tobacco 

Textiles and textile products. 
Leather and leather products . 

Rubber and rubber goods 

Lumber and wood products. . 

Paper, pulp, and products 

Printing and publishing 

Chemicals and allied substances 
Stone, clav, and glass products 

Metal and jnetal products 

All other manufacturing in- 
dustries 



$47,844,706 
229,355,028 



$10,014,286 
137,916,753 



844, 719 
460,062 



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



4,296,755 



635,037 
340,934 



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

28, 295, 849 



$53,846,668 
261,324,244 



55,662,018 



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



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



4,261,638 

'3i8,'942,'757 

35, 636, 783 



Total manufacturing 

Construction 

Transportation and other public 

utilities 

Trade 

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

Finance, banking, insurance, etc . . , 

Combinations— predominant in- 
dustry not ascertainable 

Inactive concerrs 



314, 240, 574 



645, 275, 018 



15, 828, 017 
498,502,661 



58, 933, 519 
376, 130, 892 



,421,100 
16, 761 



13, 594, 886 



101,021,765 
96,742,515 



19, 269, 098 
76,271,592 



4,934,149 



2, 233, 131 



151,625,561 



39,664,421 
299,859,300 



43,355,249 
16, 761 



Total 1, 263, 635, 663 



701, 575, 432 911, 696, 748 



1, 155, 443, 501 



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

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



Industrial groups. 



Agriculture and related industries. 

Mining and quarrying 

Manufacturing: 

Food products. Liquors, and 

tobacco 

Textiles and textile products. 
Leather and leather products . 

Rubber and rubber goods 

Lumber and wood products . . 

Paper, pulp, and products 

Printing and pubbshing 

Chemicals and allied sub- 
stances 

Stone, clay, and glass prod- 
ucts 

Metal and metal products 

All other manufacturmg in- 
dustnes 



Total manufactmlng 

Construction 

Transportation and other public 
utiUties 

Trade 

Public service— professional, 
amusements, hotels, etc 

Finance, banking, insurance, etc 

Combinations— predominant in- 
dustry not ascertainable 

Inactive concerns 

TotaL.. 



100.00 
100.00 



100.00 
100.00 
100.00 
100.00 
100. 00 
100.00 
100.00 

100.00 



100.00 
100.00 

TooToo 



100.00 



100.00 
100.00 



100.00 
100.00 



48.87 
53.98 



75.63 
75. 

80.74 
83.04 
71.97 
74.27 
41.98 



72.20 
62:43 



23.60 
23.67 



62.31 



2.70 
L64 



1 

2.73 

2.41 

1.42 

3.42 

2.81 

4.76 

1.61 

3.30 
2.05 



2.29 



2.35 



2.19 
19.06 



2.48 



1.75 
1.29 
1.74 
3.66 
2.04 
1.58 
.82 

1.36 

1.33 
1.80 



1 

14.35 



3.65 
3.10 



.61 



1.77 
2.00 
1.19 
2.30 
5.50 
4.27 
2.36 



3.62 
2.83 



_2. 
■^46 



2.82 



18.54 
14.76 
16.63 
23. 61 
17.93 
16.12 
43.73 



26. 



107.07 
105.90 



97.58 
103.44 
115.13 
102. 69 
100. 43 

94.34 



9.34 



95.45 
102. 33 



(1) 
100.20 



96.65 
95.02 



104, 
132.22 






-7.07 
-5.90 



.12 

2.42 

-3.44 

-15. 13 

-!43 
5, 



4.55 
-2.33 



-4. 
-32.22 



.50 .50 






.76 
1.58 



.92 

"~T77 

(1) 



Lie 
1.01 



.77 



i-o-o 



-7.96 
-6.72 



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



3.29 
-3.25 

-1.11 

-1.23 

^2 



Q) 



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



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



14 



STATISTICS OF INCOME. 



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

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

INCOME WHOLLY EXEMPT FROM TAX (CORPORATION RETURNS). 

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

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

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

Total 697,906,387 

CORPORATION RETURNS, DISTRIBUTED BY SIZE OF NET INCOME. 



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



Table D.- 



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



Income classes. 



Income 
tax. 



War 

profits 

and excess 

profit 

tax. 



Total tax. 



Average 
amount 
of tax. 



Per 
cent of 
total 



Reporting net income: 

$0 to $2,000 

$2,000 to $5,000 

$5,000 to $10,000 

$10,000 to $50,000 

$50,000 to $100,000 

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

Total 

Reporting no net income.. 

Grand total 



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

1,136 
555 
461 
70 



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



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



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



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



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



$122 

624 

3,132 

12,239 

27, 971 

61,091 

123, 999 

351,901 

,302,142 



8.84 
14.49 
17.55 
18.17 
17.71 
18.09 
17.67 
16.58 



171,239 
185, 158 



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



356,397, 



457,828,679 



701,575,432 



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



STATISTICS OF INCOME. 



15 



CORPORATIONS REPORTING INVESTED CAPITAL. 

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

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



Industrial groups. 


Number. 


Invested 
capital. 


Net income. 


Income tax. 


Agriculture and related industries 


735 


$253,359,215 


S31,900,529 


$2 840 395 






Mining and quarrying: 

Coal mlnging 


586 
52 

228 
474 


764,453,718 

• 50,852,739 

1,332,971,101 

176,232,946 


75, 099, 665 
3,060,407 
47,803,215 
18, 884, 219 


6,284,077 
258, 711 


Mpfnl mining 




All other mining anrl qnf^rrying 


1 593 597 








1,3-10 


2,324,510,504 


144, 847, 506 








Manufacturing: 

Food products, liquors, and tobacco 

Textiles and textile products . . 


2,866 
1,993 

439 

66 

1,112 

327 
1,925 

933 

711 
1,894 
1,504 


1,751,451,110 

1, 603, 656, 524 

313,509,943 

22, 733, 842 

362, 166, 228 

252,080,441 

525, 129, 726 

631, 623, 334 

360,864,480 

4,410,714,669 

1,038,995,814 


285,593,780 
280, 743, 561 

52,793,429 
3,543,678 

48, 820, 904 

34,028,623 
109, 104, 753 
110,238,846 

52, 179, 724 
362,948,079 
130,050,240 


24,048,028 
23,525,878 
4 515 189 


Leather and leather products 






Lumber and wood products . . 


4,240,015 
2,965,212 
8,908,217 
9, 800, 518 
4,499,672 


Paper, pulp, and products j 


Chemicals and aUied substances 






30, 038, 167 
11,510,259 


All other maniifactnring indiistries 






13, 770 


11,272,926,111 1,470,045,617 


124, 362, 849 






2,000 


330,620,725] 53,378,494 


4,058,728 




Transportation and other pubhc utOities: 


64 
70 
12 
1,078 
327 
88 
463 
508 


1, 571, 232, 386 
622, 949, 046 
151,897,654 
268, 397, 896 
407, 568, 546 
131,806,977 
1,309,492,750 
1,564,420,051 


95, 568, 728 
33,179,627 
11,378,773 
41,318,888 
41,999,916 
15,011,988 
106, 232, 798 
126, 874, 266 


9,244,401 
3,097,212 
1,060,771 
3,458,091 
3,943,764 
1,376,611 
10, 243, 681 
11,455,523 




Ocean lines, transoceanic and coastal 


Electric light and power companies 

Gas companies 


Telephone and telegraph companies 

AU other pubUc utmties 




Total transportation and other pubUc 
utilities 


2,610 


6,027,765,306 471,564,984 


43,880,054 




Trade 


12, 219 
2,994 


2,770,070,071 
438,629,491 


437,718,699 
79,960,083 


37,277,960 
6, 472, 860 


Public service— professional, amusements, 
hotels, etc 




Finance, banking, insurance, etc.: 


1,354 
2,273 
6,038 

12 

45 
473 


984,742,376 

492,024,589 

1,848,156,875 

4,981,621 

42,334,199 
344, 516, 740 


87,342,024 
51,781,931 
161,539,605 

558, 108 

2,976,769 
29, 784, 607 


6, 821, 817 






All other hanking 


13 251 392 


Life insurance, stock, and mutual com- 


41,653 


Accident, fire, and marine, stock and mutual 


255, 713 




2,476,026 




Total finance, banking, insurance, etc. . . . 


10, 195 


3, 716, 756, 400 


333,983,044 


26,704,650 


Combinations, predominant industry not 
ascertainable 


251 


165,502,565 


18,840,544 


2 389 836 




' ' 












Total report.iTip invp,sted cj^pitfil 


46,114 


27,300,140,388 


3,042,239,500 


260,321,644 





16 



STATISTICS OF INCOME. 



Table E. 



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



Industrial groups. 



Agriculture and related industries. . . 

Mining and quarrying: 

Coal mining 

Metal mining 

Gas and oil 

All other mining and quarr jdng . 



Total mining and quarrying. 



Manufacturing: 

Food products, liquors, and tobacco. 

Textiles and textile products 

Leather and leather products 

Rubber and rubber goods 

Lumber and wood products 

Paper, pulp, and products 

Printing and publishing 

Chemicals and allied substances 

Stone, clay, and glass products 

Metal and metal products 

All other manufacturing industries. . 



Total manufacturing. 
Construction 



Transportation and other pubUc utilities: 

Steam railroads 

Electric railroads 

Ocean lines, transoceanic and coastal. 

All other transportation 

Electric light and power companies . . 

Gas companies 

Telephone and telegraph companies. . 
All other public utilities 



Total transportation and other public utilities. 



Trade 

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

Finance, banldng, insurance, etc.: 

National banks 

State banks 

All other banldng 

Life insurance, stock, and mutual companies 

Accident, fire, and marine, stock and mutual 

companies 

All other insurance companies 



Total finance, banking, insurance, etc . 



Combinations, predomini 
Inactive concerns 



industry not ascertainable. 
Total reporting invested capital 



War profits 
and excess 
profits tax. 



82,563,972 



8,294,777 

320,929 

5,289,583 

2,202,272 



16,107,561 



38,710,208 
39, 561, 279 

6,956,022 
367,459 

5,178,720 

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

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



200,307,388 



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



23, 



1,660 



49, 935, 491 
11,195,601 



3,705,976 

2,801,353 

10,038,726 

42,734 

95,741 

2,382,824 



3,067,354 



1,857,353 



Total tax. 



$5,404,367 



14,578,854 

579,640 

9, 487, 510 

3, 795, 869 



28,441,873 



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



324,670,237 



12,731,316 



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



67, 761, 714 



87, 213, 451 
17,668,461 



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



351,454 

4,858,850 



4,247,189 



Per cent 
of net 
income 
to in- 
vested 
capital. 



3.59 
10.72 



16.31 
17.51 
16.84 
16.59 
13.48 
13.50 
20.78 
17.46 
14.46 
8.23 
12.52 



13.04 



6.08 
5.33 
7.49 
15.39 
10.30 
11. .39 
8.11 
8.11 



7.82 



15.80 
18.23 



8.87 
10.52 

8.74 
11.20 

7.03 



INCOME RETURNS BY STATES. 

COMBINED PERSONAL AND CORPORATION INCOME AND TAX. 

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



STATISTICS OP INCOME. 



17 



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

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

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

year 1921. 



States and Territories. 



Net income. 



Corporation.! 



Personal and 
corporation. 



Per cent 
for each 
State. 



Personal and 
corporation. 



Per cent 
for each 



Alabama. 



S117,108, 



112,802,636 



§129,911,442 



.$4,496,676 



Arizona 

Arkansas 

CaUfornia 

Colorado 

Connecticut 

Delaware 

District of Columbia. 
Florida 



Hawaii 

Idaho 

lUinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts. 

Michigan 

ilinnesota 

Mississippi 



issipp 
oun.. 



Nebraska 

Nevac^ 

New Hampshire. 

New Jersey 

New Mexico 

New York 

North Carolina... 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina... 
South Dakota 



Texas 

Utah 

Vermont 

Virginia 

Washington... 
West Virginia. 

Wisconsin 

Wyoming 



48, 310, 197 

92,616,903 

1, 168, 021, 448 

174,490,980 

343, 017, ISO 

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

37, 840, 014 

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

60, 104, 438 
499,911,004 

81, 527, 662 
179, 905, 513 

22,455,508 

82,352,496 
856, 856, 058 

27, 838, 165 

3,617,757,104 

127,992,951 

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

68, 255, 825 

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

62,713,461 

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

51,051,629 



2,733,873 

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

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

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

5, 187, 255 
129, 380, 452 

6, 104, 401 
18,478,322 

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

2, 177, 450 

,136,363,439 

65, 426, 587 

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

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

8,570,716 

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

3, 250, 804 



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

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

48,424,951 

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

65,291,693 
629, 291, 456 

87,632,063 
198,383,835 

23, 787, 551 

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

30,015,615 

4,754,120,543 

193,419,538 

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

82, 742, 490 

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

71, 284, 177 

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

54,302,433 



.43 

5.70 

.87 

1.67 

.21 

1.12 

. 57 

.88 

.20 

.22 

9.26 

2.02 

1.46 

1.27 

.94 

.94 

.65 

1.80 

5.97 

3.80 

1.68 

.27 

2.63 

.37 

.83 

.10 

.40 

4.23 

.13 

19.87 

.81 

.20 

5.42 

.88 

.74 

9.91 

.85 

.35 

.21 

.84 

2.52 

.30 

.23 

1.10 

1.24 

1.04 

'.23 



888, 515 
3, 152, 109 

68,965,736 
9,827,645 

18, 143, 857 
2, 228, 200 

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

21, 451, 503 

10,021,709 

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

22,632,623 

93, 473, 857 

86,046,929 

17, 173, 867 
1,685,779 

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

59, 193, 095 

568, 168 

379,248,890 

16, 759, 979 
823,567 

72, 455, 5% 

6,716,843 

7, 320, 268 

157, 784, 887 

17,684,327 

3, 163, 851 

749, 237 

9,111,774 

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

10, 557, 245 
9, 292, 995 

11,867,355 

19,998,280 
1, 138, 735 



Total.... 



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



,420,962,538 



.05 
9.14 
1.51 

.71 

1.30 
.64 



.12 
2.44 
.11 



4.16 

.04 

26.69 

1.18 
.06 

5.10 

.47 

.52 

11.10 

1.24 
.22 
.05 



.13 
.14 
.74 
.65 
.84 
1.41 



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

2 Included in Washington. 

INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS. 

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



18 



STATISTICS OF INCOME. 



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



Income from sources within the United States and its 


possessions. 




Aliens and foreign corporations. 


Number 

of 
returns. 


Total net 
income. 


Federal 
income tax. 


Nonresident aliens 


3,497 
2,979 

235 


$43,623,277 
24,604,011 

28,688,213 


$7,881,085 
1,630,660 




Foreign corporations in business or liolding investments in the 


2,908,667 




Total 


6,711 


96,915,501 


12,420,412 





Income from sources in foreign countries. 



American citizens and domestic corporations. 



Reporting foreign 
income. 



Number 

of 
rettnrns. 



Amount. 



Tax paid foreign 
countries. 



Number 
of 



Amount. 



American citizens residing abroad 

All other American citizens or residents reporting net 

income of $5,000 and over 

Domestic corporations m business or holding investments 

in foreign countries 

Total 



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



$1,406,291 

1,751,846 

• 4,668,654 



109, 909, 022 



7, 826, 791 



SUMMARY OF INCOME AND TAX REPORTED BY YEARS. 

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



Number of personal returns, 


calendar 


years 1914-1921, by income classes. 




Income classes. 


1914 


1915 


1916 


1917 


1918 


1919 


1920 


1921 


















401, 849 


$1,000 to $2,000 








1, 640, 758 

838, 707 

374,958 

185,805 

270, 666 

65, 800 

29,896 

16,806 

10,571 

12,733 

7,087 

12,439 

3,302 

1,302 

703 

342 

380 

179 

315 

141 


1,516,938 

1,496,878 

610, 095 

322, 241 

319,356 

69,992 

30, 227 

16, 350 

10, 206 

11,887 

6,449 

9,996 

2,358 

866 

401 

247 

260 

122 

178 

67 


1,924,872 
1,569,741 
742, 334 
438, 154 
438, 851 
97, 852 
42,028 
221605 

15' 410 

8,298 

13,320 

2,983 

1 092 

522 

250 

285 

140 

65 


2,671,950 

2,569,316 

894, 559 

442, 557 

455, 442 

103, 570 

44,531 

23, 729 

14,471 

15, 808 

8,269 

12,093 

2,191 

590 

307 

166 

169 

70 

123 

33 


2,440,644 


$2,000 to $3,000 








2, 222, 031 


$3,000 to $4,000 


82, 754 
66, 525 
127,448 
34, 141 
15, 790 
8,672 
5,483 
6,008 
3,185 
5,161 

'406 
233 
130 
147 

69 
114 

60 


69,045 

58,949 

120, 402 

34, 102 

16, 475 

9,707 

6,196 

7,005 

4,100 

6,847 

1,793 

724 

386 

216 

254 

122 

209 

120 


85, 122 

72,027 

150, 553 

45, 309 

22,618 

12,953 

8,055 

10, 068 

5,611 

10,452 

2,900 

1,284 

726 

427 

469 

245 

376 

206 


702,991 


$4,000 to $5,000 


369, 155 


$5,000 to $10,000 


353, 247 


$10,000 to $15,000 


80, 014 


$15,000 to $20,000 


34, 230 


$20,000 to $25,000 


18, 100 


$25 000 to $30 000 


10, 848 


$30'000 to $40^000 


12, 047 


$40 000 to $50 000 


6,051 


$50,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $250.000 

$250,000 to $300,000 

$300,000 to $400,000 

$400,000 to $500,000 

$500,000 to $1,000,000 

$1,000,000 and over 


8,717 

1,367 

450 

205 

84 

64 
63 
21 


Total 


357, 515 


336,652 


429, 401 
17,635 


3,472,890 


4,425,114 


5,332,760 


7,259,944 


6,662,176 


Married women making 
separate returns from 




















Total number of 
returns filed 


357,515 


336,652 


437,036 


3,472,890 


4,425,114 


5,332,760 


7,259,944 


6,662,176 



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

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



STATISMOS OF INCOME. 



19 



Returns of net income by years. 
PERSONAL. 



Year. 


Number of 
returns. 


Net income. 


Increase or de- 
crease from 
year to year.' 


1913 . . 


2 357, 598 
2 357, 515 
2 336, 652 
2 437,036 

< 3, 472, 890 
M, 425, 114 

< 5, 332, 760 
4 7, 259, 941 

< 6, 662, 176 


3 $3, 900, 000, 000 
4, 000, 000, 000 
4,600,000,000 
6,300,000,000 
13, 700, 000, 000 
16,000,000,000 
19,900,000,000 
23,700,000,000 
19,600,000,000 






$100, 000. 000 


1915 


600, 000, 000 


1916 


1,700,000,000 


1917 


7, 400, 000, 000 


191g 


2, 300, 000, 000 


1919 


3, 900, 000, 000 


1920 


3, 800, 000, 000 


1921 


-4,100,000,000 







CORPORATION. 



Year. 


Total 
number 

of 
returns. 


Returns 
showing 
taxable 
income. 


Returns 
showing 
no taxa- 
ble 
income. 


Net income. 


Increase or 
decrease from 
year to year.i 


1909 


262, 490 
270, 202 
288, 352 
305, 336 
316, 909 
6 299, 445 
6 366, 443 
341, 253 
351,426 
317, 679 
320, 198 
345, 595 
356,397 


6 52, 498 

5 54, 040 

6 55, 129 
6 61,116 

188,866 
174, 205 
190,911 
206, 984 
232, 079 
202, 061 
209, 634 
203, 233 
171, 239 


209, 992 
216, 162 
233,223 
244, 220 
128, 043 
125, 240 
175, 532 
134, 269 
119,347 
115,518 
110, 564 
142, 362 
185, 158 


S3, 690, 000, 000 
3,761,000,000 
3, 503, 000, 000 
4, 151, 000, 000 
4, 714, 000, 000 
3, 940, 000, 000 
5,310,000,000 
8,766,000,000 

10, 730, 000, 000 
8,362,000,000 
9,412.000,000 
7, 903, 000, 000 
4, 336, 000, 000 




1910 . .. 


$171,000,000 


1911 


-258, 000, 000 
648, 000, 000 


1912 


1913. . 


563, 000, 000 


1914 


-774, 000, 000 


1915 


1,370,000,000 
3, 456, 000, 000 


1916 


1917 


1,964,000,000 


1918 


-2, 368, 000, 000 


1919 


1,050,000,000 
-1,509,000,000 


1920 


1921 


-3,567,000,000 







1 A minus sign ( — ) indicates decrease. 

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

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

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

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

Income tax yield by years. 







Personal. 


Year. 


Normal tax. 


Surtax. 


War profits 
and excess- 
profits tax. 


Total tax. 


1913' 


$12,728,038 
16, 559, 433 
23,995,777 
51, 440, 558 
156, 897, 441 
476,432,808 
468, 104, 801 
478, 249, 919 
308,059,422 


$15,525,497 
24, 486, 669 
43,947,818 
121, 946, 136 
433,345,732 
651, 289, 027 
801, 525, 303 
596,803,767 
411, 327, 684 




$28,253,535 
41 046 162 


1914 1 




19151 




67, 943, 595 


1916 






1917 


$101,249,781 


691,492,954 


1918 


1, 127, 721, 835 


1919 




1 269 630 104 


1920 




1,075,053,686 
719, 387, 106 


1921 










Partnership. 


Corporation. 


Year. 


War profits 
and excess- 
profits tax. 


Income tax. 


War profits 
and excess- 
profits tax. 


Total tax. 


Grand total. 


19131 




2 S43, 127, 740 
39, 144, 532 
56, 993, 657 
171, 805, 150 
503, 698, 029 
653, 198, 483 
743, 535, 888 
636, 508, 292 
366, 443, 621 




2 $43, 127, 740 

39, 144, 532 

56,993,657 

171, 805, 150 

2, 142, 445, 769 

3, 158, 764, 422 

2,175,341,578 

1,625,234,643 

701,575,432 


$71 381 275 


1914 1 






80; 190, 694 
124, 937, 252 
345 191 844 


19151 






1916 






1917. 


$103,887,984 


si, 638, 747, 740 

2, 505, 565, 939 

1,431,805,690 

988, 726, 351 

335, 131, 811 


2, 937; 826! 707 
4,286,486,257 
3,444,971,682 
2,700,288,329 
1,420,962,538 


1918 


1919 




1920. 




1921 









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

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



20 STATISTICS OF INCOME. 

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



Income classes. 




Net income. 




1916 


1917 


1918 


Under $1,000 








$1,000 to $2,000 




1 $2, 461, 137, 000 

2,064,977,328 

2,115,864,601 

1,827,508,088 

1,687,165,619 

1,042,320,083 

846,894,335 

400,492,040 

474,651,960 

209,904,969 

214,631,270 

306,835,914 


$2,232,354,577 
3,626,824,833 
3,535,219 007 
2,145,690,016 
1,736,548,050 


$2,000 to $3,000 




$3,000 to $5,000 


$624,660,015 
1,037,247,977 
1,235,015,786 
822,661,658 
722,795,474 
357,355,318 
505,859,406 
271,938,017 
256,771 325 
464,263,644 


$5,000 to $10,000 . . . . 


$10,000 to $25,000 . 


$25,000 to $50,000 


$50,000 to $100 000 


679,720 737 
284,106,740 
305,024 817 
144,545,428 
119,075,548 


$100,000 to $150,000 


$150,000 to S300 000 


$300,000 to $500,000 


$500,000 to $1,000,000 


$1,000,000 and over 






Total 


6,298,577,620 


13,652,383,207 


15,924,639,355 





Income classes. 


Net income. 


1919 


1920 


1921 


Under $1,000 






$213,849,934 

3,620,761,768 

5,325,931,265 

4,054,891,244 

2,378,759 237 

1,958,156,206 

979,629,305 

582,230,218 

163,520,999 

145 948 047 


$1,000 to $2,000.. 


$2,829,113,151 

3,807,286,365 

4 513 264,030 

2,954,137,253 

2,412,275,757 

1,277,364,635 

8%, 497, 209 

358,392,923 

371,148,536 

159,070,948 

128,290,396 

152,650,245 


$4,050,066,618 

6,184,543,368 

5,039,607,239 

3,068,330,903 

2,547,904,786 

1,307,785,113 

810,386,333 

265,511,505 

215,138,673 

89,313,552 

79,962,894 

77*078,139 


$2,000 to $3,000 


$3,000 to $5,000 . 


$5,000 to $10,000 


$10,000 to $25,000 


$25,000 to $50,000 


$50 000 to $100 000 


$100,000 to $150,000 


$150 000 to $300 000 


$300,000 to $500,000 


6I; 342; 550 
42,780,426 
49,411,329 


$500,000 to $1 000 000 


$1,000,000 and over 




Total 


19,859,491,448 


23,735,629,183 


19,577,212,528 






Increase or decrease.* 


Income classes. 


1917-16 


1918-17 




Amount. 


Per 

cent. 


Amount. 


Per 

cent. 


Under $1 000 










$1,000 to $2,000 


$2,461,137,000 

2,064,977,328 

1,491,195,586 

790,260,111 

452,149,833 

219,658,425 

124,098,861 

43,136,722 

-31,207,446 

-62,033,048 

-42,140,055 

-157,427,730 


'"239" 

76 

37 

27 

17 

12 

-6 

-23 

-16 

-34 


-$228,782,423 
1,561,847,505 
1,419,354,406 
318,181,928 
49,382,431 
-64,277,373 
-167,173,598 
-116,385,300 
-169,627,143 
-65,359,541 
-95,555,722 
-169,349,022 


-9 


$2 000 to $3 000 


76 


$3,000 to $5,000 


67 


$5,000 to $10,000 . 


17 


$10,000 to $25,000 


3 


$25,000 to $50,000 


—6 


$50,000 to $100,000 


—20 


$100,000 to $150,000 


-29 


$150,000 to $300,000 




$300,000 to $500,000 


-31 


$500,000 to $1 000 000 


—45 


$1,000,000 and over 


-55 






Total 


7,353,805,587 


117 


2,272,256,148 


17 









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

* A minus sign (— ) indicates decrease. 



STATISTICS OF INCOME. 



21 



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

Continued. 





Increase or decrease." 


Income classes. 


1919-18 


1920-19 


1921-20 




Amount. 


Per 

cent. 


Amount. 


Per 
cent. 


Amount. 


Per 
cent. 


Under $1 000 










$213,849,934 
-429,304,850 
-858,612,103 
-984,715,995 
-689,571,726 
-589,748,580 
-328,155,808 
-228,156,115 
-101,990,506 
-69,190,626 
-27,971,002 
-37,182,468 
-27,666,810 




$1,000 to $2,000 


$596,758,574 
180,461,532 
978,045,023 
808,447,237 
675,727,707 
299,321,925 
216,776,472 
74,286,183 
66,123,719 
14,525,520 
9,214,848 
15,163,353 


27 
5 
28 
38 
39 
31 
32 
26 
22 
10 
8 
11 


$1,220,953,467 

2,377,257,003 

528,343,209 

114,193,710 

135,629 029 

30,420,478 

-86,110,876 

-92,881,418 

-156,009,863 

-69,757,396 

-48,327,502 

-75,572,106 


43 

62 

12 

4 

6 

2 

-10 

-26 

-42 

-44 

-50 




$2,000 to $3,000.. . 


—14 


S3,000 to $5,000 


-20 


$5,000 to 810,000 


-22 


$10,000 to $25,000 


—23 


$25,000 to $50,000 


-25 


$50,000 to $100,000... 


—28 


$100,000 to $150,000 




$150,000 to $300,000 


-32 


$300,000 to $500,000 


—31 


$500,000 to $1,000,000 


-46 


$1,000,000 and over 


-36 








3,934,852,093 


25 


3,876,137,735 


20 


-4,158,416,655 


-18 







' A minus sign (— ) indicates decrease. 

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



Income classes. 


Tax yield. 


1916 


1917 


1918 


Under $1,000 '. 








$1,000 to $2,000 ... 




$16, 243, 504 
9,097,378 
18,283,457 
44,066,389 
80,695,149 
76,593,344 
85,027,556 
65,766,236 
86, 718, 157 
50,227,598 
59,349,187 

109' 424^999 


$26,481,602 
35,415,344 
82,928,720 
93,057,963 

142,448,679 


$2,000 to $3,000 




$3,000 to $5,000 


$775, 804 
6,301,183 
11,637,014 
11,602,681 
16,298,587 
12,423,481 
24,007,267 
17 951 410 
20,901,911 
51,487,356 


$5,000 to $10,000 . . 


$10,000 to $25,000 


$25,000 to $50,000 


130,240,648 
147,428,655 
95,680,064 
136,155,916 
79, 164, 847 
69, 834, 148 
88,885,249 


$50,000 to $100,000... 


$100,000 to $150,000 


$150,000 to $300,000 


$300,000 to $500,000. 


$500,000 to $1,000,000 


$1,000,000 and over .... 




Total 


173,386,694 


691,492,954 


1,127,721,835 




Income classes. 


Tax yield. 


1919 


1920 


1921 


Under $1,000... 






$173,678 


$1,000 to $2,000 


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


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


$2,000 to $3,000 


20, 712; 373 
42,743,604 


$3,000 to $5,000.. 


$5,000 to $10,000 


$10,000 to $25,000 


126, 886', 410 
112,909,840 


$25,000 to $50,000... 


$50,000 to $100,000 


$100,000 to $150,000 


52,330,056 
61, 495, 988 
31,859,630 
25, 112, 090 
31,419,726 


$150,000 to $300,000. 


$300,000 to $500,000 


$500,000 to $1,000,000 


$1,000,000 and over.... 




Total 


1,269,630,104 

• 


1,075,053,686 


719,387,106 





22 STATISTICS OF INCOME. 

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





Increase or decrease.^ 




Income classes. 


1917-16 


1918-17 




Amount. 


Per 
cent. 


Amount. 


Per 
cent. 


Under $1,000 










$1,000 to 12,000 


$16,243,504 
9,097,378 
17,507,053 
37,765,206 
69,058,135 
64,990,663 
68,728,969 
43,342,755 
62,710,890 
32,276,188 
38,447,276 
57,937,643 


2'257' 

593 
560 
422 
349 
261 
180 
184 
113 


$10,238,098 
26,317,966 
64,645,263 
48,991,574 
61,753,530 
53,647,304 
62,401,099 
39,913,828 
49,437,759 
28,937,249 
10, 484, 961 

-20,539,750 




$2,000 to S3,000 




$3,000 to $5,000... 


354 


$5,000 to $10,000 




$10,000 to $25,000.. 


77 


$25,000 to $50 000 


70 


$50,000 to $100,000 




$100,000 to $150 000 


72 


$150,000 to $300,000 




$300,000 to $500,000 


58 


$500,000 to $1,000,000 




$1,000,000 and over 


—19 






Total 


518,106,260 


299 


436,228,881 











Increase or decrease.! 


Income classes. 


1919-18 


1920-19 


1921-20 




Amount. 


Per 
cent. 


Amount. 


Per 

cent. 


Amount. 


Per 
cent. 


Under $1,000.. 










$173,678 
-7,699,078 
-24,795,448 
-40,752,512 
-29,014,611 
-45,372,911 
-41,355,436 
-48,006,084 
-34,257,638 
-31, 108, 435 
-15, 183, 831 
-20,528,915 
-17,765,359 




$1,000 to $2,000 


-$1,785,402 
-7,157,483 
-7,013,873 
—1,520,053 
22,383,844 
24,705,695 
38,928,953 
23, 025, 239 

e' 866^ 185 
6,393,984 
10, 141, 747 


-7 

-20 

-8 

-2 

16 

19 

26 

24 

20 

9 

9 

11 


$12,163,532 

17,249,960 

7,681,269 

6,348,123 

7 426,798 

-681,067 

-22,639,889 

-32,117,609 

-70,490,926 

-38,987,571 

-30,587,127 

-49,841,911 


49 
61 
10 

-12 
-27 
-43 
-45 
-40 
-50 


-21 


$2,000 to $3,000 


—54 


$3,000 to $5,000 


-49 


$5,000 to $10,000 


-30 


$10,000 to $25,000 


-26 


$25,000 to $50,000 


-27 


$50,000 to $100 000 


—29 


$100,000 to $150,000 


-40 


$150,000 to $300,000 . . . 


—34 


$300,000 to $500,000 


-32 


$500,000 to $1,000,000 


—45 


$1,000,000 and over 


-36 






Total .. 


141,908,269 


13 


-194,576,418 


-15 


-355,666,580 


-33 







1 A minus sign (— ) indicates decrease 

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





1916 


1917 


1918 


Income classes. 


Average tax 
per individual. 


Average 
rate of 

tax (per 
cent). 


Average tax 
per individual. 


Average 
rate of 


Average tax 
per individual. 


Average 
rate of 
















$1,000 to $2,000 






$9.90 


0.66 
.44 
.86 
2.41 
4.78 
7.34 
10.04 
13.92 
18.27 
23.93 
27.63 
35.65 


$17. 46 

23.66 

88.95 

291.39 

1,222.01 

4,563.12 

14,748.76 

40,576.79 

89, 871. 89 

207, 237. 82 

392,326.67 

1,326,645.51 


1.19 


$2,000 to $3,000 






10.85 

32.60 

162. 80 

717. 27 

2,520.26 

6,835.56 

16, 888. 62 

36,948.51 

89, 852. 59 

188,410.12 

776,063.82 


.98 


$3,000 to $5.000 


$4.94 

41.85 

143. 88 

488. 86 

1,559.37 

4, 283. 96 

9, 851. 16 

25, 142. 03 

55, 590. 19 

249,938.62 


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


2.35 


$5,000 to $10,000 


4.34 


$10,000 to $25,000 

$25,000 to $50,000 

$50,000 to $100,000 

$100,000 to $150,000 

$150,000 to $300,000 

$300,000 to $500,000 

$500,000 to $1,000,000 

$1,000,000 and over 


a 20 
13.32 
21.69 
33.68 
44.64 
64.77 
58.65 
64.65 


General average... 


396. 60 


2.75 


199. 11 


5.06 


254.85 


7.08 



STATISTICS OP INCOME. 28 

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



Income classes. 



Under $1,000 

$1,000 to $2,000 

$2,000 to $3,000 

$3,000 to $5,000 

$5,000 to $10,000 

$10,000 to $25,000 

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



General average. . . 



Average tax 
per individual. 



$12.83 

18.00 

64.31 

208. 59 

1,014.45 

4, 134. 44 

13,990.81 

39,793.93 

87,497.50 

202,425.96 

403,323.45 

1,523,492.25 



Average 
rate of 

tax (per 
cent). 



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



Average tax 
per individual. 



$13.80 

17.71 

62.44 

214. 92 

1,002.60 

4,001.90 

13,538.22 

39,519.71 

87,116.11 

196,834.56 

371,065.08 

1,490,457.12 



148.08 



Average 
rate of 

tax (per 
cent). 



0.91 

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



4.53 



Average tax 
per individual. 



$0.43 

11.95 

9.32 

39.87 

194. 97 

958. 76 

3,900.71 

13,274.25 

38,280.95 

83,215.14 

196,664.38 

398,604. CO 

,496,177.43 



107. 



Average 
rate of 

tax (per 
cent). 



0.08 
.81 

l!05 
2.90 
6.48 
11.53 
19.87 
32.00 
42.14 
51.94 
58.70 



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



Source of income. 


Income. 


1916 


1917 


1918 


Personal service: 

Salaries, wages, commissions, bonuses, direc- 


$1,478,346,372 
3,010,404,924 


$3,648,437,902 
3,958,670,028 


$8,267,391,550 
4,630,455,322 


Business, trade, commerce, partnership, 
farming, and profits from incidental sales 
of real estate, stocks, bonds, and other 
property. . . 






Total. . . 


4,488,751,296 


7,607,107,930 


12,897,846,872 






Rents and royalties.. 


643,802,657 
1,080,879,405 
2,136,468,625 


684,343,399 
936,715,456 

2,848,842,499 


975,679 666 




1,403,485,691 


Dividends 


2,468,749,244 






3,861,150,687 


4,469,901,354 


4,847,914,601 






8,349,901,983 
2,051,324,363 


12,077,009,284 
885,763,077 


17,745,761,473 


General deductions 


1,821,122,118 








'6,298,577,620 


. 2 11,191,246,207 


115,924,639,355 





Source of income. 


Income. 


1919 


1920 


1921 


Personal service: 

Salaries, wages, commissions, bonuses, direc- 


$10,755,692,651 
6,708,344,984 


$15,270,373,354 
5,927,327,538 


$13,813,169,165 
4,170,363,591 


Bustness, trade, commerce, partnership, 
farming, and profits from incidental sales 
of real estate, stocks, bonds, and other 
property. . . 








17,464,037,635 


21,197,700,892 


17,983,632,756 






Property: 


1,019,094,265 
■ 1^500, 779, 100 
2,453,774,825 


1,047,423,738 
1,709,299,428 
2,735,845,795 


1,177,957,882 


Interest on bonds, notes, etc 


1,690,338,895 
2,476,962,399 








Total 


4,973,648,190 


5,492,568,961 


5,345,249,176 






Total income 


22,437,685,825 
2,578,194,377 


26,690,269,853 
2,954,640,670 


23,328,781,932 
3,751,569,404 








Net income. 


119,859,491,448 


123,735,629,183 


119,577,212,528 







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



24 



STATISTICS OF INCOME. 



Personal returns, income 


yy sources for 


calendar years 


1916-1921— Continued. 




Increase or decrease.' 


Source of income. 


1917-16 


1918-17 




Amount. 


Per 

cent. 


Amount. 


Per 
c«nt. 


Personal service: 

Salaries, wages, commissions, bonuses, directors' 


S2, 170, 091, 530 
948,265,104 


147 
32 


$4,618,953,648 
671,785,294 




Business, trade, commerce, par 
and profits from incidental sa 
stocks, bonds, and other prope 


nership, farming, 
les of real estate, 
rty.. 


17 








3,118,356,634 


69 


5,290,738,942 








Property: 

Rents and royalties 


40,540,742 

-144,163,949 

712,373,874 


6 

-13 

33 


291,336,267 

466,770,235 

-380,093,255 


43 






Dividends . . 


13 






Total 


608,750,667 


16 


378,013,247 


8 








3,727,107,301 
-1,165,661,286 


45 

-57 


5,668,752,189 
935,359,041 




General deductions 


106 






Net in pom A 


4,892,668,587 


78 


4,733,393,148 


42 








Increase or decrease.^ 


Source of income. 


1919-18 


1920-19 


1921-20 




Amoimt. 


Per 
cent. 


Amoimt. 


Per 
cent. 


Amount. 


Per 

cent. 


Personal service: 

Salaries, wages, commissions, 
bonuses, directors' fees, etc. . . . 

Business, trade, commerce, part- 
nership, farming, and profits 
from incidental sales of real es- 
tate, stocks, bonds, and other 


$2,488,301,101 
2,077,889,662 


30 

45 


$4,514,680,703 
-781,017,446 


42 
-12 


-$1,457,204,189 
-1,756,%3,917 


-10 
-30 






Total 


4,566,190,763 


35 


3,733,663,257 


21 


-3,214,168,136 


15 






Property: 

Rents and royalties 


43,414,599 

97,293,409 

-14,974,419 


4 

7 

-61 


28,329,473 
208,520,328 
282,070,970 


3 
14 
11 


130,534,144 
-18,%0,533 
-258,893,396 


12 


Interest on bonds, notes, etc 


-1 
-9 






Total 


125,733,589 


3 


518,920,771 


10 


-147,319,785 


3 






Total inp.ome. . 


4,691,924,352 
757,072,259 


26 
42 


4,252,584,028 
376,446,293 


19 
15 


-3,361,487,921 
796,928,734 


13 




27 






Net inpoTPft 


3,934,852,093 


in 


3 876 137 73.1 


20 


-4,158,416,655 


18 



















* A minus sign (— ) indicates decrease. 

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

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



STATISTICS OF IISTCOME. 25 

PERSONAL RETURNS BY COUNTIES AND CITIES. 

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

FEDERAL ESTATE TAX RETURNS. 

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

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

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



Returns 
filed. 



Previous statistics as published. 
Present compilation 

Total , 



45, 126 
13, 506 



$356, 516, 251 
118,776,541 



26 STATISTICS OF INCOME. 

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

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

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

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

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



STATISTICS OF INCOME. 



27 



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36 



STATISTICS OF INCOME. 



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



[Returns filed from Jan. 16, 1922, to Dec. 31, 1922.] 








Returns. 


Net estate. 


Size of net estate. 


Simple 
distribution. 


Cumulative 
distribution. 


Simple 
distribution. 




Number 
in each 
class. 


Per cent 
of total. 


Number 
under 
higiier 
class. 


Per cent 
under 
higher 
class. 


Amount in 
each class. 


Per cent 
of total. 




2,729 

6,175 

2,605 

744 

566 

310 

116 

114 

47 

45 

18 

10 

7 

2 

2 

6 


20.20 
45.72 
19.28 
5.51 
4.19 
2.30 
.86 
.84 
.39 
.33 
.13 
.07 
.05 
.01 
.01 
.04 


2,729 
8,904 
11,509 
12,253 
12,819 
13, 129 
13, 245 
13,359 
13, 406 
13, 451 
13,469 
13, 479 
13, 486 
13,488 
13,490 
13,496 


20.20 
65.92 
85.20 
90.71 
94.90 
97.20 
98.06 
98.90 
99.29 
99.62 
99.75 
99.82 
99.87 
99.88 
99.89 
99.93 






Under $50,000 


8104,847,887 
227,981,601 
143, 003, 989 
186, 809, 829 
177,465,225 
99,693,125 
136,359,949 
80, 986, 065 
111,800,039 
58,812,536 
44,018,968 
37,096,532 
13, 858, 196 
15,215,066 
51, 781, 979 




850,000 to 8150,000 


13.62 


5150,000 to 8250,000 




8250,000 to 8450,000 


11 17 


8450,000 to $750,000 




8750,000 to 81,000,000 


5 96 


81,000,000 to 81,500,000 


8.15 


81,500,000 to 82,000,000 




82,000,000 to 83,000,000 


6.68 


83,000,000 to 84,000,000 




84,000,000 to 85,000,000 


2.63 


85,000,000 to 86,000,000 




86,000,000 to 87,000 000 


.83 


87,000,000 to $8,000,000 


.91 


$8,000,000 to 89,000,000 .... 


3.10 


$9,000,000 to 810,000,000 




$10,000,000 and over 


10 


.07 


13,506 


100.00 


183, 116, 171 


10.95 






Total 


13,506 


100.00 






1,672,847,157 


100.00 













Net estate. 


Tax. 




Cumulat 


ive 


Simple 


Cumulative 


Size of net estate. 


distribution. 


Distribution. 


distribution. 






Per cent 






Amount 


Per cent 




Amount under 


under 


Amount in 


Per cent 


under 


under 




higher class. 


higher 
class. 


each class. 


of total. 


higher 
class. 


higher 
class. 


No net estate 














Under 850,000 


8104, 847, 887 


6.26 


81,085,153 


0.91 


81,085,153 


0.91 


850,000 to 8150,000 


332,829,488 
475, 833, 477 


19.88 
28.43 


3,333,028 
2,834,559 


2.81 
2.39 


4, 418, 181 
7 252,740 


3.72 


$150,000 to $250,000 


6.11 


8250,000 to 8450,000 


662,643,306 
840, 108, 531 


39.60 


5,055,855 
6 685,071 


4,26 


12, 308, 595 


10.37 


8450,000 to 8750,000 


50.21 


5.63 


18, 993, 666 


10.00 


$750,000to 81,000,000 


939, 801, 656 


56.17 


4, 726, 429 
8, 288, 202 


3.98 


23, 720, 095 


19.98 


81,000,000 to 8 1,500,000 


1,076,161,605 


64.32 


6.98 


32,008,297 


26.96 


81,500,000toS2,000,000.: 


1, 157, 147, 670 


69.16 


6, 109, 764 


5.14 


38,118,061 


32.10 


82,000,000to $3,000,000 


1, 268, 947, 709 


75.84 


10,447,806 


8.80 


48,565,867 


40.90 


S3,000,000to $4,000,000 


1,327,760,245 


79.36 


6,189,605 
5,334,530 


5.21 


54,755,472 


46.11 


84,000,000tO $5,000,000 


1,371,779,213 


81.99 


4.49 


60,090,002 


50.60 


$5,000,000 to $6,000,000 


1,408,875,745 


84.21 


4,990,808 


4.20 


65,080,810 


54.80 


86,000,000 to 87 ,000 ,000 


1, 422, 733, 941 


85.04 


2,054,639 


1.73 


67, 135, 449 


56.53 


87,000,000 to $8,000,000 


1, 437, 949, 007 


85.95 


2,326,013 


1.96 


69,461,462 


58.49 


88,000,000 to $9,000,000 


1, 489, 730, 986 


89.05 


8,362,036 


7.04 


77,823,498 


65.53 


89,000,000 to $10,000,000 
















i, 672,847,157 


100.00 


40,953,043 


34.47 


lis, 776, 54i 


100.00 






Total 






118,776,541 


100.00 

















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

Respectfully, 

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

A. W. Mellon, 

Secretary of the Treasury. 



BASIC TABLES 



37 



38 



STATISTICS OF INCOME. 









a s s 8.a 



mi 



C3 O 






0<NOO^i-l O -»• >0 IM O lO (M (» ■* CO t^ >0 O ■* CO <N rH O .-1 ■* O IN to O 



iiiiiii 



T-iocdOi- 



-C^COtH CC 00 lO CO '^ lO c 



^^^"^^l 



IggisM 


gSiiiigiiiigiiiggiiimi 







-COiH f-l (M <N t^ 00 l« •* O iH CO 



■^(Ni— lO-*-* T-* t^(M rj* Tjl iO ^ O -^ ^ (MO O O OtN CD CO Ir^CN IN O^OOC^ 



-HOOOOCTOOiO lO lO O C«3 CO ^ 0> CO Cn ^ IN .-I CO t- IN t- IN lO IN t^ CO T)< IN CD 
COCD'^O.-iaO Ci Oi CO C:^ Oi O^ CO ^ ^ IN -et* IN (N O lO CO 00 Oi OO r^ T-H -^ CO o 
OJt^COOUOlO (N t~ CO lO IN CO CM C CO IN t~ CO OS i-H OO T-( CO O CO i-H r- lO CO CO 



>0— I rt rf OOIN C 



OOlNC-^-'rt^cOOS-^t^cO-^lOGOG 
■^l O CO -li ^ CO t~ rH CO rt "Jl i-H C 



mcOCOt^C>4!N 05 Tfi t~ -*< S CD t^ ^ O 't' O: 00 IN IN 00 05 Tt< ,-HO ^ .-H •* CD "i 

t-."'t-'"^''io~t-''co'~ o~.4'u:ro'~Ttrrf~rf"f,"c"c^''o'~oo'~oo"r-rco~^'"t^~T)rorN''-*~i.'5'5:f'co*' 

i-HCOCOiOfH t-H (N CO 1-H CO CO CO IC CO CO t-H Ttl 00 ^ -^ 1-H CD i-t -^ tH OS 



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i S S S ?^ S § S S^S -AS_^__8 g S f2 S_§ S^g :S g 

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00§^CO<N° 0>i-lfioC loSoi>002C3>OOOcO CO?q*!NOlOCOINCI3^«0 

^iStStna^ 02'c<^lN'~^-'~^H■-*~o^o~o"cD■^-^lo"-H"o"o"2~Tl^^J~co"1-^"TH'~rH'«^V^ 






)eo in i-H iH c 



OOOOOO CO OO O OOOO O O OO-^ O Q OQO OOOO OQ 

,— lOOOfN"^ COiOCacOi— it^?D<©OliOOOO(Mt^Tj40505CO'*05aH>0 



CSI rtn Oi CC t- C^ CN CO Oi T-1 (M CO O CO I-H Ol O to 00 00 C 



1 (M ^ (N 00 Tt* 
-Ol^'^CO^ 



f^COOOOOcO Tt* CD CD -^ 00 CD 00 lO h- t-- CO 0:1 C<I O Tt* CTl 00 '^ (M CO CO CO 00 to 
OlOTfOOOOOi O 1-^ CD rH »-( CO CO CO O CO -^ !> CD UO lO Oi CO O CO --H O Oi lO CO 
f-iO5'^O3i-«00 00C0'^Ot>-^»H0i<N05i-tcDOi-H00c0Tt<Oc0i0iO-<J<Oi-H 



h8S?^^^ ^2tZ)co5coS2^0iCfic5cO>OiO-^CDC:iOOr^(MOOiOCS| 
thJhcO ^1-lrH 00 tt^ CO (N .-I .-I ^ CO ^ CD CO --J^ .-) 00 



OOi-HOiiOiO-^ -<^C0(Nl^-1^CCOt^C0OC^t^OC0i0cD000li0C0iOai'3l00 
C^iOI>OOOCN COcDOr-ICO'-HtMcDCOOOcDt^'Xr-OOcOiOUOOrH-^Oi-l 
• * 10 .4 T-H ' 1-H ' 1-4 * ' a> IN* i-I tH rH rH ' i-4 lO CO i-H ' ci "t-H * ' ^ * 



• OfMcDCioi coolOlT-^coooocOlOcoo^^co*^^^*■1-l-<^as^^coalOcoo 
-cooor-coc» con''-"^t^*^oococo^ooco-^Ttio^^oiOrH^gioo 

^■XOCOIMOO 05CNt^"^05tOCO'^t-^OiCOai"^i-liOcO»OOOCt^Tt<Ot^ 



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c8 a 

cnj= q-S S-S b ? t> 1> t. 



STATISTICS OF INCOME. 



39 



owt*t*cooococct^h-»o«o<NOor)oo-«!t<io^ 









'3< 



Sr-< CO(N 



^sf' ^__i Fi_g s^^ s s_s s s ^A*A= 



t^OliCiOC<I»OTt<0'30CJOcOC300^cOpC5 
T-HOOJOOOrt^cOCit^'NOiCCOiOOasOSO-^ 



lOC<» lO to -^ »0 ■* 1-1 -^ »0 rH r-1 ■«:}< ^- Tt^ O T-l 



I -^ CO (M O C^ r-l r-< (N O 1-H CO lO "^ <© t-H 



COi— l(M(NOiOcDCOvO:OGCOcOcOr^CO»Dt^iO 

§¥s2"g¥f^¥?fi!^"c"fss¥sR^' 

t-( Tt* COIMC^ub^T C4 DC -^ TIH Tt* to 

n<" (n" a^" 



^=^^33:^-' 



888 



_ .ooocoopooooooooo 

Thi-lOOOOCcvOfNOOOOOCOaiGC-^iO^ 
LO{NcDOiC^)iOOI--CMt^OOlTt^GCi-l^i^O 



Tt^y::(N-^C:OOOCCCO<MQOI>-COC^OCOOOiC^ 
CC ' *lO ' ' Oi ' ' ' 'C^ ' 'rHrHi-HT-H 



'^^COtOt^OiOOTHlOOOlOt^T-lt-*rHCJTt<(MC5 
OiOLOC^OCOOr-HtMOOC-lOiCO-^iOC-KM 



i-HC000i-|-^'*<N<MC0C0T-lO01t^'^'<*<C0C0'rH 
OtO<N»0005COI>-COCOOSOCO(N.HI>rHC^CO 
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40 



STATISTICS OF INCOME. 



1Je<^c<ie«^eo•^■^^ou3lotD^^(xio5.-■Mcda3-jgjlO(No>Mooc 



2°| 



*t^COCDCOOi01CO(M05C<lcC»C-^ 
„.- . _ _^ 



- - ,- Oit^ 00 ooiio lo lor^ oc 

(M^O'-Ht^;00<M^Or-CD05030C(Nt 

oO'*oidm<N-<'oiooo'do^ooi^-*^ 

<HOtr~00(MOOtD03^030 00SiO(MTfiO:.o 



5<N(M — rtO030S-"C<500t^t^OC 



OO^-O 



§8n 



-i005t^50 002^iOlNt~0-H"t 

>o toco c 
" .-H (N c^ (M TO TO TO TOror^oio030(M"rt 00 lo TO U3't--'~oo''o~ira 



00C0'«*^C^(M>OO'^T-<COT^00-«^(M00^-Ot^"^r^000000(NCD'n^Ci 

«ooOTO(^l^^otDOTO■fl^l00o-H(^^l«t^t^oototOl^)OlOo 

Ot^OeP^O»000Ol005w^l0:DOC0t^r^C^TO(Nt^-*t^0> 



^(N^ooioor>-t>-«D":i-^r 



■< t^ to ■<*< TO !N !D (N r 



aǤ 



>iHTO5-H-^;i|<M(MF-iraTO^OitDt-<M(Nr 



li-H TOC^<NTOIMr-1rH 





ill 


SiSglgSiliissili 


lis 


giiii 


iigge 


i§ 


5 


g^s 

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72,726 
24,358 
70, 188 
41,196 
63,703 
54,920 
84,542 
75,733 
69,242 
68,062 
61,651 
53, 850 
48,835 
45, 621 
44,017 
40, 225 




164, 554 
120,560 
87,602 
73, 623 
55, 876 
40,025 
38, 209 
100, 568 
49,960 





C3 O 

S ft 



OOOOOOOOOOOOOOOOOOOOOOOOOOOOOOOQOOO 
OOQOOOQQCOOOOQOOOOOOQOOOOOOOOOOOOOO 
^:C)C5oO03O^lOCM^TO0SO05^TO'-^OI^C0C0»OC^i-H^0003TOl0?0OO'^00 

o'^d'(^c<rto^'*'^TO^»M'^<£rco""io'"T-H^^'"r-r^''crori-ri^ lo^m o oc ofcc ■<1^c^'<:t^c^^o"^(^^oo"^>^^'^ 

CDt^i0i0(NCCtO0003'^00:D0i(NTOTOO<M»-HCNTOQ0^Tf00«-^-^'^'^Or>.t^C0O 
(N-*;C00 050CD^t^05TOOOOOt^O^-W<«3 0eooO^'— ■*t^COTOr-00NiOt>TO.-^i-l 
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t>- COlO-^OOCOOOO^O^TOGOO»O^TO<MC^t^TO(NO)TH 
CD O CD 00 03 t^ ^ ^ CO TO '-"-^ 



"505t^r^t^a:coio.-HOTOTOocCT>-*c<:-*r-o;>o-!T<ooi.-3i--M^rfTOt^oo>t^oot 

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i^'^TOTOCDCDt^TOt-'^t^'— 'TOr-HCCiOi— lo:.OCDO:TOCDC^TOcD'-HTOt^(M030ai»Or 

(NCDOCDTOi0^iO-*^r-OOI>C>!0-*(NOOcDtOOO'J<r-ic^(N-*-*TO0503iO-*CDOO' 

O (MasOO-<t''-^OSTO^-^iOCO-^OS'^^OOCD«COOOCi^cDOO^OOOCDCOl>--^(MC 
« <NTO005it-O-liOt-in'*ITOf^lN(Nr-<^,-llOTl<<M-*M,-H,-(,-H ,-1 



5t~TO0 01CD01TOtDira^.-H-*001>-C 
4r-03 0i-IOt~— l,H-*t-00"»C 



::;:;:; .•::.■.•::;:;;::::::: : logSSSg 
5ggggggggggg§ 8 S 8 8 g 5 o S/c £ 8 8 g 8 °-g g g g g 

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STATISTICS OF INCOME. 



41 



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42 



STATISTICS OF INCOME. 



<tN(M^0000<Nt^'0iMwai00t^OOi0.-lC00it^'Ci'*C<D00^(Nrt,-H^--lOO 

i h^ ffq 00 CO <N cd r-i T-i i-i rH * ' ' M c4 i-i cs >-i 



^ 00 lO m>-i coco ooo-*< 00 Ttit^ co'OTtHffiioicict^—iMt^- 051^0 ot^Mi^cnoi 
coocDcooo^Oico^^r-tiocct^cor^oc^oooicDoor^-'j^'OO-— (r^occ^to»ot>. 

Oit^'MOi— lt^^COt-iOO"^^05«DCDa>CCCOC^CQCO^HCOt>-C^O^»Oa5»Oi-H'<}<00»0^ 

or,4'rt'~co~oc"orrt"grrt"h-'~coio't>-'~co'5rf-'~coe^"Tfrc^r^'~o"or>OTti"o~io^ 

'^COCOrHt^Oa)O^OOr^^t^OC^ubo003^^COOOCOOOcDtOC^COOO(Mr-ICO»-HcD"4^ 
00t^CnO00t^00t~(MO"J<(N00«DCO00^rt(M(MT)HTfic<50l0liOTfi<C00T»<CD'#C0C0 



30lOl00500lOOOOtOl010iOOOt^CCcpTjHOit^'*';PO(MCCt^lO(NCOI^CO'^<N 
H<NMO-*-*'OC0^0>-*<rt00tDi000O02^cD00-*O00tC>C0t>-*<N«(MIM»-lrH 
) CO CO •>*< to t^ lO -"tl CO (N <N (M T-t .-< r-i U5 ■* (N -^ (N tH 1-1 T-( rt 

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gfe55gsssssss§!S^s^So§^ss^iii§siiiss^ 

r^ CO CO t> »o -^ cc CO i>i c^ T-H ^ --H 1-H 



iCNi— ir^CDCiiOC 



O-1*XIOC0^^»0^OCC'--fC0Tt^u:)OOC^^C0'^»0l0Ut)OOl0OcDcDcD^:DOcDc0c0 
TJ^00O^-l-HC^C0'«t^'^■^^0OOO^0O^©CD':£^':D'£lOOcDcD':0O';0OOOCDtDCD 












S?i00iO00U5COCOIM<Nrt^rtrtrt 



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2°|°|°|||JiS|iooSogSSoSSS|§|§|S§§°°S888« ^ 

k^^^^jr^, M<inccr^C/jOi^^HrHT-H.-H<— '(NC^CO'^'f^CDt^COOS^^'— »C^C^CO'f»Ot^i-H'-HC^CO'^"jr^ 

P«»»»»»^ «e^<»MSb<«e«c^w»»</>e»»3 WW MICROS e^ ««»&««« o9«9<^<»w ««««o9e««^ «^««(-> 



STATISTICS OF INCOME. 



43 



^QOOt^t^OOOOOOCiOiOiOiC 



OOiOiOCOOOSOiOCsiuDOSCOOS'XSCOCOOOaiCCC^IOii-HOCOi-HOOcOOOC^OiOOiOCO 

ooilOcoo^^■^c^'-HCi^^^■^<^^'-^c3■^oilOoi'^ajocooo6G5cD 

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rHr-^t>cDOCCC^OiI:^<X5iOO.-HCOC^»^00-^W^I>05'^C^CCCOCOOOOiCOOOt:^0 






Hoi^ait^'-Hrt^oooasO'-HC^coM^i>CT>rHco'^ioco:cr^i:^GOodoiaiOiaiOiCiC 



38 

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0^(NIM-*T-l05>0.-II^Ot-li-lc001<NIM«iOM>OOS"5.-lOOOro«lOOOi-ll^(Nin 
005Tt<iMO>>OiOOOCOOO«li-lOO.-l-»<^COOOt>COC<3t0^t^M>0--HOit~0-*CO(N 



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r^CO'^r-HW«D^lO<-(t^OOCOC^COcD^<MC^C^^"^"^^0(NcOcr>C^r^»0(Na5CO'" 
OCOt^-^OOOCDOCDtNOt^iOCO^^O-^Ot^CCOOOr^CDlQ-^tNC^T-HT-tTH 

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44 



STATISTICS OF INCOME. 



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c^cvio»OTj^o-HOcocococ^oooci5cocn^iocsit^cciMoocoooco^t-os 

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STATISTICS OF INCOME. 



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

Territories. 

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

ALABAMA. 



Industrial groups. 



Total 
num- 
ber 
of 
cor- 



Corporations reporting net income. 



Num- 
ber. 



Net 
income. 



War 
profits 



profits 



Total 
tax. 



Corporations 
reporting no 
net income. 



Num- 
ber. 



Agriculture and 

dustries 

Mining and quarrying 

Manufacturing: 

Food products, Liquors, 
and tobacco 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Lumber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and publishing 
Chemicals and allied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 

All other manufactm-ing 
industries 



1, 502, 415 

647, 413 

1,955,548 

36 



$5, 385 
130,668 



47,275 
173,265 



S9, 401 
84, 785 



110,658 
200,721 



814, 786 
215, 453 



$319,318 
1,080,329 

547,933 

1,473,543 

6,001 



34, 835 



125,783 



Total manufacturing. 



Construction 

Transportation and other 

public utilities i 

Trade 

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

Finance, banking, insur- 
ance, etc 

Combinations — Predomi- 
nant industry not ascer- 



77, 411 
1,238 
4,292 

22, 228 
7,706 



111, 

11, 

11, 

57, 015 
15,622 



3,224 
60,604 

927, 123 

106,667 

,852,227 

75, 257 



459, 089 



864, 31 



12, 324, 320 



381, 
2, 210, 



357, 
3, 196, 



9,078 



19,655 
76,386 



13, 647 
120, 



21,203 



47, 840 
238, 280 



36,092 
339, 858 



1,364 



Inactive concerns . 
Total , 



005,836 
725, 589 



160,784 
,243,926 



12, { 



23,183,482 



Agriculture and related 


24 
14 


1 

2 

1 


SI, 343 
12, 073 

451 


$841 




$841 






Mining and quarrying 

Manufacturing: 

Food products, liquors, 




22 
13 


$38, 630 








230, 234 


TextOes and textile 










Leather and leather 


















Rubber and rubber 


















Lumber and wood 


4 


' 


.1,645 








3 


36, 866 


Paper, pulp, and prod- 










Printing and p u blish ing 
Chemicals and aUied 


:5 


1 


■/4,624 








2 


6,257 










Stone, Clay, and glass 
products 




















STATISTICS OY INCOME. 



6Y 



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

Territories — Continued . 

ALASKA— Continued. 





Total 
num- 
ber 
of 

cor- 
pora- 
tions. 


Corporations reporting net mcome. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manufacturing— Contd. 
Metal and metal prod- 
ucts 


















Allothermanufacturing 
industries 


















Total manufacturing. 


21 


3 


Sf3, 720 








18 


$273,357 












1 

9 
23 

6 












1 

3 
9 

3 

9 


447 

30, 221 
45,070 

3,113 

8 566 


Transportation and other 


6 
14 

3 

16 


48,460 
106,758 

8,298 

49,106 


8^013 

349 

2,182 


$2,546 
3,435 

44 

1,087 


$6,435 

11,448 

393 
3,269 


Trade . 


PubKc service— Professional 

amusements, hotels, etc. . 

Finance, banking, insur- 


Combinations — Predomi- 
nant industry not ascer- 
tainable 




Inactive concerns 


11 












11 




Total 


121 


45 


229, 758 


15, 274 


7,112 


22,386 


76 


399,404 





Agriculture and related in- 


103 

288 

32 
2 
1 


14 

16 
2 


$62,033 
170,653 

268,012 
210, 110 


S4, 024 
14,356 

23,740 
16,390 


S3, 392 

274 

15,601 
43,225 


$7,416 
14,630 

39,341 
59,615 


273 
16 


$1,936,911 
5,352,946 

292,367 


Minmg and quarrymg 

Manufacturing: 

Food products, liquors. 


Textiles and textile 
products 


Leather and leather 
products 


1 


1,970 


Rubber and rubber 












Limaber and wood prod- 
ucts 


11 

1 
22 

2 

9 

6 

2 


5 


34,515 


2,713 


3,131 


5,844 


6 

1 
15 


453,395 
2 835 


Paper, pulp, and prod- 
ucts 


Printing and publishing 
Chemicals and aUied 


7 

4 
2 

1 


35,916 

1,909 

9.096 

113,232 

22, 495 


2,828 


2,805 


5,633 


96,030 


Stone, clay, and glass 
products 


502 
9,254 
1,610 




502 
26,334 

6,008 


5 
4 
1 


23, 889 
32 656 


Metal and metal prod- 
ucts 


17,080 
4,398 


All other manufacturing 
industries 


1 190 






Total manufacturing . 


88 


39 


965,285 


57,037 


86,240 


143,277 


49 


904,332 


Construction . 


15 

67 

280 

64 
251 

16 
400 


10 

28 
92 

37 
134 

7 


37,301 

343,851 

471,574 

124,214 
705,560 

123,402 


2,076 

28,362 
31, 374 

7,717 
49, .564 

10, 819 


2,845 

23,467 
21, 340 

5,726 
23,265 


4,921 

51,829 
52, 714 

13,443 

72,829 

10, 819 


5 

188 

27 
117 

9 
400 


32,642 
236 907 


Transportation and other 
public utilities ' . . 




2, 084,' 854 
83 279 


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


Finance, banking, insm-- 




Combinations— Predomi- 
nant industry not ascer- 
tainable. 


29,537 
20 




















Total 


1,572 


376 


2,733,873 


205,329 


166, 549 


371, 878 


1,196 


11,795,874 





Data incomplete. (See text page 10.) 



68 



STATISTICS OF INCOME. 



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



ARKANSAS. 





Total 
nn-m- 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


ber 
of 
cor- 
pora- 
tions. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Agriculture and related in- 
dustries . 


133 
127 

86 

7 

2 

1 

149 

1 
38 

29 

13 

21 

n 


62 
38 

46 
4 


$397, 148 
363,915 

482,657 
43,616 


$25,025 
21,608 

34,292 

3,774 


$58,900 
so; 785 

54, 197 
2,223 


$83,925 
102,393 

88,489 
5,997 


71 

40 
3 
2 


$571, 103 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 


975, 198 
368, 451 


Textiles and textile 


29,697 


Leather and leather 


35 698 


Rubber and rubber 


1 

48 


5,062 
1, 379, 521 


306 
123,287 




306 
203,590 




Lumber and wood prod- 


80,303 


1 

12 
19 
6 
13 

8 


2,017,531 


Paper, pulp, and prod- 
ucts 


12, 352 


Printing and publishing 
Chemicals and allied 
substances 


26 
10 
7 
8 
3 


214,396 
88,806 
51,234 
40,070 
45,885 


16,592 
7,638 
3,788 
2,399 
3,919 


17,414 
4,048 
2,195 
260 
2,821 


34,006 
11,686 

2,659 
6,740 


38,049 
552,904 


Stone, clay, and glass 
products . . 


119,702 


Metal and metal prod- 
ucts 


130,704 


All other manufacturing 
industries 


137, 337 


Total manufacturing . 


358 


153 


2,351,247 


195,995 


163,461 


359,456 


205 


3,442,425 




24 

120 

789 

80 
651 

21 
80 


12 

81 
360 

58 
505 

6 


46,983 

1,003,622 
1,893,938 

500,454 
2,908,436 

19,750 


2,293 

84,853 
129, 135 

39,187 
195,667 

1,251 


946 

103,236 

88,656 

43,361 
51,586 


3,239 

188,089 
217,791 

82,548 
247,253 

1,251 


12 

429 

22 
146 

15 
80 


114,658 


Transportation and other 


1,592,340 


Trade 


4,756,527 


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


34,285 


Finance, banking, insur- 


525,922 


Combinations — Predomi- 
nant industry not ascer- 


.124,173 


Inactive concerns 






Total 


2,383 


1,275 


9,485,493 


695,014 


590,931 


1,285,945 


1,108 


12,136,631 







CALIFORNIA. 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Limiber and wood prod- 
ucts 

Paper, pulp, and prod- 
ucts 

Printing and publishing 

Chemicals and allied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 



1 Data incomplete. (See text page 10.) 



1,209 
1,368 


479 
340 


583 


280 


151 


85 


43 


26 


22 


10 


175 


101 


36 
286 


25 
209 


203 


94 


113 


70 


458 


212 



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



11,320,006 

1,630,356 

3,575,979 

168,660 

4,296,917 

2, 816, 132 
6,020,940 

13,110,734 

4,335,212 

2,760,600 



941,305 

120,637 

355,566 

14,749 

389,336 

271,713 
455, 054 

1,238,084 

371, 710 

211,896 



1,580,628 

67,548 

114,839 

6,624 

207, 428 

121,618 
1,144,967 

430,242 

502,983 



$910,475 



466 1,028 13,019,730 



2,521,933 

188, 185 

470,405 

21,373 

596,764 

393,331 
1,600,021 

1,668,326 

874,693 

640,798 



730 $12, 920, 



14,005,252 

1,189,856 

645, 120 

269, 149 

2,650,873 

99,623 
369,784 

2,060,629 

631, 574 

6,865,793 



STATISTICS OF INCOME. 



69 



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





Total 
num- 
ber 
of 
cor- 

tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups 


Num- 
ber. 


Net 
income. 


Income 

tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manufacturing— Contd. 
All other manufacturing 


313 


199 


$1,822,732 


S142, 796 


$237, 552 


$380, 348 


191 


$2,613,533 




Total manufacturing . 


2,3.83 


1,234 


51,748,268 


4,512,846 


4,743,331 


9, 256, 177 


1,149 


30,301,188 


Construction 


307 

2LI 

911 
3,959 

142 
1,283 


182 

437 
1,705 

576 
2,390 

54 


6,121,585 

24,001,410 
36,121,299 

7,735,215 
35,282,841 

1,410,319 


350,388 

2, 180, 597 
2,978,643 

605,213 
2,656,136 

122, 290 


2,253,427 

1,341,453 
3,612,580 

939,729 
1,139,152 

86,578 


2, 603, 815 

3,522,050 
6, 591, 223 

1,544,942 
3,795,288 

208,868 


125 

346 
1,131 

1,569 
1,283 


2,282,084 
8, 626, 193 


Transportation and other 
public utilities I . 


Trade 


20, 274, 173 


Public service — Profes- 
sional, amusements, ho- 


2, 239, 868 


Finance, banking, insur- 


17, 365, 875 


Combinations — Predomi- 
nant industry not ascer- 
tainable 


1, 519, 801 






















15, 181 


7,397 


194 184,282 


16,231,027J16.296,277 


32 527, 304 j 7,784 


108,549,719 





COLORADO. 



Agriculture and related in- 


259 
1,031 

189 
34 
11 
7 
26 

3 

84 

52 

48 
96 
81 


59 
172 

:: 

5 

15 

1 

58 

16 

24 
29 

28 


$291,304 
10, 092, 360 

1,968,579 

36, 406 

11,539 

1 

117,746 

3,334 
1,W6,827 

3,506,081 

1, 906, 111 

88,138 

153, 326 


$23,613 
759, 297 

161,018 

1,727 

246 


$9,939 
2,070,685 

220,070 
495 


$33, .552 
2,829,982 

381,088 

2,222 

246 


200 

102 

17 

6 

6 

11 

2 
26 

36 

24 

67 

53 


$2, 269, 454 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 


7, 258, 080 

15, 862, 493 
326, 987 


Textiles and textile 
products 


Leather and leather 


70,458 
36,837 
336,356 
11, 664 


Rubber and rubber 




Lumber and wood 
products 


9,233 

133 

76,886 

347,093 

165, 825 

4,966 

11,357 


3,102 


12,335 

133 
277, 653 

371,455 

368,528 

8,680 

13, 444 


Paper, pulp, and prod- 
ucts . 


Printing and publishing 
Chemicals and allied 
substances 


200,767 

24, 362 

202,703 

3,714 

2,087 


108, 170 
166 039 


Stone, clay, and glass 
products . . . 


159, 597 


Metal and metal prod- 


930,370 
369,989 


All other manufactur- 
ing industries 


Total manufacturing . 


631 


281 


8,838,088 


778, 484 


657, 300 


1,435,784 


350 


18,378,960 




70 

211 
1,357 

332 
1,445 

*47 
1,176 


43 

105 
664 

: 

20 


191,717 

3,275,311 
4,750,523 

1,241,069 
5, 257, 128 

103, 545 


11, 405 

315, 130 
352, 480 

90,763 
376,941 

8,149 


11,690 

16,884 
269,511 

134,765 
77,747 


23,095 

332,014 
621,991 

225,528 
454,688 

8,149 


27 

106 
693 

136 
645 

27 
1,176 


70, 353 

94,258,569 
5,814,941 

419, 896 
2, 537, 308 


Transportation and other 


Trade 


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


Finance, banking, insur- 


Combinations — Predomi- 
nant industry not ascer- 
tainable 


3, 536, 744 


Inactive concerns 




















Total. . .. . . 


6,559 


2,340 


34,041,045 


2,716,262 


3,248,521 


5,964,783 


4,219 


134, 544, 456 







Data incomplete. 



i text page 10.) 



70 



STATISTICS OF INCOME. 



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

Territories — Continued. 

CONNECTICUT. 



Industrial groups. 



Total 
num- 
ber 
of 
cor- 
pora' 
tions 



Corporations reporting net income. 



Num- 
ber. 



Net 
income. 



Income 
tax. 



War 
profits 

and 
excess 
profits 

tax. 



Total 
tax. 



Corporations 
reporting no 
net income. 



Num- 
ber. 



related 



Agriculture 

industries 

Mining and Quarrying 

Manufacturing: 

Food products, liquors, 

and tobacco 

Textiles and textile 

products 

Leather and leather 

products 

Rubber and rubber 

goods 

Lumber and wood 

products 

Paper, pulp, and 

products 

Printing and publish- 



substances 

Stone, clay, and glass 
products 

Metal and metal 
products 

All other manufactur- 
ing industries 



$513, 076 
210,466 



1,013,313 

6,236,216 

74,794 

175, 755 

165,425 

668,732 

1,469,587 

1,021,973 

338,319 

10,549,378 

4,007,233 



$47,398 
19, 132 



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



117,851 

452, 174 

1,720 

21,473 
9,988 

28,237 
197,067 

61,956 

22,041 
726,038 
381,471 



$73,615 
28,740 



198,753 

,010,518 

8,117 

36,239 

22,933 

85,624 

316,851 

154,462 

49, 606 

,673,721 

753, 155 



Total manufacturing. 



Construction 

Transportation and other 
public utilities i 

Trade 

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

Finance, banking, insur- 
ance, etc 

Combinations — Predomi- 
nant industry not ascer- 
tainable 

Inactive concerns 



25, 720, 725 



2,020,016 



214 
1,274 



8,976 



7,474,500 
5,200,179 



954,523 
14,273,279 



710,599 
405,468 



71,315 
1,058,415 



110,391 



192,549 
327,361 



46,774 
108,336 



903, 148 
732,829 



118,089 
1,166,751 



3,443 



Total. 



,841,512 



7,510,812 



2,530 



DELAWARE. 



Agriculture and related 

industries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 

and tobacco 

Textiles and textile 

products 

Leather and leather 

products 

Rubber and rubber 

goods 

Lumber and wood 

products 

Paper, pulp, and 

products 

Printing and pubMshing. 
Chemicals and allied 

sub.stances 

Stone, clay, and glass 

products 

. Metal and metal 
products 



28 


7 
10 


52 


24 


9 


5 


10 


4 


2 
13 




3 


17 


5 
10 


15 


7 


7 


4 


20 


9 



$5,854 
120,039 



288, 622 
1,329,919 

74,608 



62,800 
126,088 

53,613 

86,436 

680,072 



$11, 188 

23,801 

111,019 

5,637 



1,118 

4,773 
10,641 

4,409 

8,211 

54,620 



$4, 305 

30, 134 
211,736 
13, 



2,170 
6,968 



1 Data incomplete. (See text page 10.) 



STATISTICS OF INCOME. 



71 



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





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 

profits 

and 

profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manufacturing— Contd . 
All other manufactur- 
ing industries 


20 


10 


$328,396 


$30,897 


$8,220 


$39, 117 


10 


$629,028 


Total manufacturing. 


178 


81 


3,047,908 


255, 126 


351,064 


606, 190 


97 


4,650,922 


Construction 


26 

25 
177 

59 
243 

12 
119 


11 
11 

27 
141 

6 


180,852 
474^090 

2,063,060 
46 790 


14,515 

977 
33,955 

6,307 
161,378 

^ fi8S 


14, 110 


28,625 

977 

88,860 

9,740 
188,954 

4,996 


15 
14 

32 
102 

6 
119 


38,645 

845,736 
808,984 

482,031 
2 675 081 


Transportation and otlier 
public utilities i 


Trade 


54,905 

3,433 
27,576 

1,308 


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


Finance, banking, insur- 
ance, etc 


Combinations — Predomi- 
nant industry not as- 
certainable 


20 975 






' 75 














Total. 


918 


383 


6 056 783 4S7 134 


456,701 


943, 835 


535 


13,-526,704 









DISTRICT Of COLUMBIA. 



Agricultiu-e and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Lumber and wood prod- 
ucts 

Paper, pulp, and prod^ 
nets 

Printing and publishing 

Chemicals and allied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 

All other manufactur- 
ing industries 



Total manufacturing 



Construction 

Transportation and other 
public utilities i 

Trade 

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

Finance, banking, insur- 
ance, etc 

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

Inactive concerns 



Total. 



1,225,126 
18,030 



5,915 
4,593 



2,433,999 
3,637,630 



258 716 20,211 



204,308 
284,927 



1,701,107 1,720, 



$2,112 
1,294 



120, 790 
183 



258, 
143,990 



$6,510 
4,801 



226,470 
1,023 



4,874 

29,321 
283,715 

23,797 

53,359 

6,377 

2,067 



874, 142 
881, 



463, 127 
428,917 



3,421,506 542 11,812,424 



$37, 226 
482,629 



130,578 
65,713 



1,188 

7,066 

116,427 
127,538 

29,697 

259 

614,543 

186,230 

,279 239 



129, 138 



,433,688 
, 018, 935 



315,536 
,081,316 



Data incomplete. (See text page 10.) 



72 



STATISTICS OF INCOME. 



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





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Agriculture and related in- 
dustries 


236 
29 

130 

8 

1 


76 
9 

74 
2 


$420,582 
98,556 

567,584 
3,410 


$32,454 
8' 634 

43,664 
76 


$16,211 
33,243 


$48,665 
11,806 

76,907 
76 


160 
20 

56 
6 
1 


$1,704,529 
143,818 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 


Textiles and textile 




Leather and leather 




1,582 


Rubber and rubber 














Liunber and wood prod- 
ucts 


130 


55 


1,104,921 


96, 650 


52,367 


149, 017 


75 


3 045 201 


Paper, pulp, and prod- 




Printing and publishing. 
Chemicals and allied 


72 
66 
23 
34 
34 


45 
17 
14 
16 
17 


378,297 
274,678 
48,816 
87,310 
94,346 


29,657 
24, 166 
3,049 
5,816 
7,043 


27,379 
22,653 

779 
6,357 

313 


57,036 
46,819 

12, 173 
7,356 


27 
49 
9 

18 
17 


69, 116 
458,320 


Stone, clay, and glass 


61, 140 


Metal and metal prod- 


136,612 


All other manufactur- 
ing industries 


320,665 


Total manufacturing. 


498 


240 


2,559,362 


210, 121 


143,091 


353,212 


258 


5, 191, 585 


Construction 


57 

159 
823 

207 
1,067 

43 
353 


33 

93 

446 

123 
610 

16 


217,609 

4,757,707 
3,651,957 

688,351 
3,627,113 

145, 121 


16,961 

410, 105 
281,029 

44,986 
229, 185 

12,422 


6,342 

416,598 
242,065 

40,313 
111,161 

1,569 


23,303 

826,703 
523,094 

85,299 
340,346 

13,991 


24 

66 
377 

84 
457 

27 
353 


502 072 


Transportation and other 
public utilities i 


1 329 746 




3,729,622 


Public ser\ice— Profes- 
sional, amusements, ho- 
tels, etc 


330, 241 


Finance, banking, insur- 
ance, etc 


2,776,700 


Combinations— Pre d o m i- 
nant industry not ascer- 
tainable 


358,537 




















Total 


3,472 


1,646 


16,166,358 


1,245,897 


980,522 


2,226,419 


1,826 


16,066,850 





Agriculture and related in- 
dustries 



Mining and quarrying 

Manufacturing: 

Food products, hquors, 

and tobacco 

Textiles and textile 

products 

Leather and leather 

products 

Rubber and rubber 

goods 

Lumber and wood 

products 

Paper, pulp, and 

products 

Printing and publishing. 
Chemicals and allied 

substances 

Stone, clay, and glass 

products 

Metal and metal 

nroducts 



178 
41 


58 
15 


189 


105 


170 


74 


10 


4 


6 


1 


145 


66 


15 

77 


5 
43 


134 


30 


63 


28 


62 


19 



$100,764 


$4,271 
28,667 




$4,271 
48,916 


120 
26 


329,923 


$20,249 


4,091,471 


370,374 


241, 100 


611,474 


84 


6,232,317 


539,905 


555,723 


1,095,628 


96 


195,300 


19,343 


6,674 


26,017 


6 


729 








5 


707,095 


55,479 


56,295 


111,774 


79 


142,323 
345,427 


13,425 
20,673 


3,948 
25,633 


17,373 
52,306 


10 
34 


135,950 


9,890 


5,956 


15,846 


104 


407, 339 


35, 188 


17,527 


52,715 


35 


118,832 


9,558 


4,101 


13,659 


43 



Data incomplete. (See text page 10.) 



STATISTICS OF INCOME. 



73 



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





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 




Corporations reporting 


net income. 


Corporations 
reporting no 
net income. 


Industrial groups 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 

38 


Deficit. 


Manufacturing— Contd. 
All other manufactur- 
ing industries 


69 


31 


225,209 


18,012 


12,090 


30,102 


673,751 


Total manufacturing. 


940 


406 


12,601,992 


1,097,847 


929,047 


2,026,894 


534 


18,155,532 




237 
1,424 

164 
1,301 

32 
142 


55 

125 
453 

92 
851 

12 


392,502 

4,118,647 
4,002,301 

656,247 
7,821,871 

1,012,367 


28,349 

385,870 
307,737 

46,618 
628,174 

91,457 


25,383 

112,043 
363,811 

67,240 
194,112 

78,798 


63,732 

497,913 
671,548 

113,858 

822,286 

170,255 


33 

112 
971 

72 
450 

20 
142 


472,098 


Transportation and other 
public utilities ' 


3,674,480 


Trade 


12,028,852 


PubUc service— Profes- 
sional, amusements, 
hotels etc 


383,788 


Finance, banking, insur- 
ance etc . . 


3,122,244 


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


459,649 






















4,517 


2,067 


31,036,614 


2,618,990 


1,790,683 


4,409,673 


2,480 


39,273,973 







Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, Uquors, 

and tobacco 

Textiles and textile 

products 

Leather and products 

products 

Rubber and rubber 

goods 

Lumber and wood 

products 

Paper, pulp, and 

products 

Printing and pubUshing. 

Chemicals and allied 

substances 



Stone, clay, and glass 
products 



Metal and metal 

products 

All other manufactur- 
ing industries , 



Total manufacturing 



Construction , 

Transportation and other 
public utilities 1 

Trade 

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

Finance, banking, insur- 
ance, etc 

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

Inactive concerns 



Total. 



389,091 
20,524 



143,331 



125,624 

327, 110 

5,813 



1,786,248 
2,565,115 



138,348 
,823,281 



9,430 
65 



26,407 
1,852 



$128,038 



22,031 
33,965 



141,801 
7?, 464 



32, 291 
104, 196 



S3 17, 468 
65 



110,716 
1,852 



45, 



30,935 

62,827 

381 

101 



5,171 



41,138 
255, 163 



3,145,365 
1,299 



9,302 
340,705 



1,375 
109,950 



31,024 
,079,130 



8,694,042 



Data incomplete. (See text page 10.) 



74 



STATISTICS OF INCOME. 



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





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Agriculture and related in- 


118 
305 

58 

3 
2 
40 

1 

27 

: 

5 
4 


25 
27 

26 

1 
2 


$63,030 
147,030 

56, 109 
1,602 
2,914 


$3,678 

7,875 

2,007 
44 
81 




$3,678 
7,936 

2,007 
44 

81 


93 

278 

32 


$2,885,948 
1,058,451 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 


$61 


Textiles and textile 






Leatlier and leather 
products 




1 
2 
28 


114 


Rubber and rubber 
goods 




946 


Lumber and wood 
products 


12 

1 
15 

4 

3 

2 

2 


85,622 

2,894 
44,866 

268, 813 

6,308 

41, 494 

2,311 


6,939 

89 
2,698 

20,593 

147 

3,846 

2 




6,939 

89 
3,098 

77,313 

147 

3,846 

2 


2 355 392 


Paper, pulp, and prod- 
ucts 






Printing and publishing 
Chemicals and allied 


400 
56,720 


12 

1 
6 
3 
2 


21,906 


Stone, clay, and glass 
products 


26,649 
708 


Metal and metal prod- 
ucts 




All other manufactur- 
ing industries 




702 






Total manufacturing . 


155 


68 


512, 933 


36,446 


57, 120 


93,566 


87 


2,587 828 


Construction 


12 

108 
467 

91 
37, 

12 
61 


6 

47 
182 

49 
192 

5 


7,728 

208, 158 
534,094 

121,169 
625,890 

9,179 


147 

14,356 
27,005 

5,362 
27,656 

320 




147 

22,083 
31, 021 

6,152 
38,406 

320 


6 

61 
285 

42 

185 

7 
61 


120,184 

448,998 
1,883,485 


Transportation and other 

pubUc utmties 1 

Trade 


7,727 
4,016 

790 
10,750 


Public service — Profes- 
sional, amusements, ho- 




Finance, banking, insur- 


1, 189, 465 
51 698 


Combinations — Predomi- 
nant industry not ascer- 
tainable 






















Total 


1,706 


601 


2, 229, 211 


122, 845 


80,464 


203,309 


1,105 


10,309,380 





ILLINOIS. 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufaeturing: 

Food products, liquors, 
and tobacco 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Lumber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and publishing 

Chemicals and allied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 

1 Data incomplete. (See text page 10.) 



220 
611 


103 
186 


888 


480 


734 


333 


126 


47 


31 


8 


405 


230 


124 
914 


54 
611 


495 


228 


264 


146 


1,693 


612 



$406, 128 
12,645,118 


$28, 839 
1,037,878 


$8,470 
1,872,670 


$37,309 
2,910,548 


117 
425 


37,857,382 


3,333,364 


3,565,007 


6,898,371 


408 


10,706,769 


907,770 


1,030,622 


1,938,392 


401 


2,201,830 


178,356 


325,291 


503,647 


79 


140,044 


10,993 


16,500 


27,493 


23 


4,697,901 


396,536 


397,935 


794,471 


175 


1,637,604 
15,496,546 


127,412 
1,251,090 


253,477 
2,159,958 


380,889 
3,411,048 


70 
303 


21,458,296 


1,947,330 


1,677,686 


3, 625, 016 


267 


5,303,775 


452,596 


511,638 


964,234 


119 


37,479,342 


3,369,755 


2,061,772 


5,431,527 


1,081 



$3,935,174 
9,685,109 

74,872,343 
12,028,445 

2,514,341 
421,422 

7,555,813 

1,733,481 
2,535,284 

4,387,921 

1,448,643 

73,495,516 



STATISTICS OF INCOME. 



75 



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

Territories — Continued. 

ILLINOIS— Continued. 



Industrial groups. 



Total 
num- 
ber 
of 
cor- 
pora- 
tions. 



Corporations reporting net income. 



Num- 
ber. 



Net 
income. 



War 
profits 

and 
excess 
profits 



Total 

tax. 



Corporations 
reporting no 
net income. 



Num- 
ber, 



Manufacturing— Contd . 
All other manufactur- 
ing industries 



$1, 813, 115 



5,568,; 



Total manufacturing , 



Construction 

Transportation and other 
public utilities ' 

Trade 

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

Finance, banking, insur- 
ance, etc 

Combinations — Predomi- 
nant industry not ascer- 
tainable 

Inactive concerns 



3,367 



201,613,716 



1,141 
6,272 



1,734 
3,200 



161 
1,301 



717 
3,069 



1,003 
2,422 



6,716,949 



78,804,441 
54,214,631 



10, 188, 878 
56,181,436 



491,649 



7,541,110 
4,459,874 



796,037 
4,626,253 



1, 112, 953 



1,970,966 
5,053,782 



881,951 
2,907,098 



9,512,076 
9,513,656 



1,677,988 
7,533,351 

975,371 



424 
3,203 



2,720,395 



32,345,973 
73,659,361 



4,421,063 

20,847,360 



,083,560 
342 



Total. 



381,144,453 



357,312,053 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufactiuing: 

Food products, liquors, 
and tobacco 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Lumber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and publishing 

Chemicals and alUed 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 

All other manufactur- 
ing industries 



Total manufactminE 



Constniction 

Transportation and other 
public utilities i 

Trade 

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

Finance, banJdng, insur- 
ance, etc 

Combinations — Predomi- 
nant industry not ascer- 
tainable 

Inactive concerns 



Total. 



573 
2,302 



512 
2,259 



1,072 



174 

394 
1,150 



1,726 
17 



$118, 199 
2,332, 

5,521,302 

1,574,719 

41. 

238, 

3,686,204 

390,294 
2,328,793 

1, 711, 

2,884, 

20,449,018 

2,995,522 



41,821,: 



1,686,510 
6,513,646 



1,507,148 
14, 230, 486 



$6,661 
176,736 



463,936 

115, 

2,511 

17,719 

305,284 

32, 551 
181,352 

147,714 

237,032 

1,808,156 

259, 934 



3,572,052 



557,214 
643, 133 



105,460 
1,046,038 



$1 
333,046 



654,110 

210, 

5,563 

53; 

393,618 

20,805 
278, 806 

159,507 

275,482 

2,156,957 

261,663 



4,370,477 



427, 874 
539,040 



84,426 
244,696 



SS, 320 
509, 782 



1,018,046 

326,763 

8,074 

70, 785 

698, 902 

53,356 

460,158 

307, 221 

512, 514 

3,965,113 

521,597 



985, 
1, 182, 173 



12,477,850 



179 
1,152 



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

3,097,022 

887, 265 
381, 525 

1,351,842 

1,001,840 

24,953,171 

4, 701, 597 



41, 897, 365 



1, 796, 991 
10,458,990 



633, 375 
5,762,172 



Data incomplete, (See text page 10.) 



76 



STATISTICS OF INCOME. 



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



Industrial groups. 



Total 
num- 
ber 
of 
cor- 
pora- 
tions, 



Corporations reporting net income. 



Num- 
ber. 



Net 
income. 



Income 
tax. 



War 

profits 

and 



profits 
tax. 



Total 
tax. 



Corporations 
reporting no 
net income. 



Num- 
ber. 



Deficit. 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 

and tobacco 

Textiles and textile 

products 

Leather and leather 

products 

Rubber and rubber 



Ltunber and wood 
products 

Paper, pulp, and prod- 
ucts , 



Printing and publishing 

Chemicals and allied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 

AU other manufactur- 
ing industries 



Total manufacturing 



Construction 

Transportation and other 
public utiUties ' 

Trade 

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

Finance, banking, insur- 
ance, etc 

Combinations — Predomi- 
nant industry not ascer- 
tainable 

Inactive concerns 



Total. 



150 



S346,057 
347, 305 



4,567,591 
250,290 
43,744 



$30, 209 
24,""- 



407,422 
22, 



SIO, 358 
31,333 



376,726 
2,813 
2,796 



$40,567 
56,031 



582, 182 



20,618 
1,286,700 



1,139,884 
1,168, 
641, 



52,319 

1,239 
105,087 

41,122 
102,035 
103, 

54,010 



18,133 

397 
102,216 

65,387 

58, 

34, 825 

29,155 



$468, 170 
1,439,561 



3,486,329 

663,970 

170,378 

1,492,855 

1,366,875 

89,104 
431,820 

384,831 

711,468 

4,673,841 

1,236,693 



1,251 
141 
847 



10,191,649 892,595 



3,089,587 
6,779,490 



597,280 
12,887,048 



4,494 



35,317,084 



,947 



1, 583, 542, 668 



14, 708, 164 



267, 532 
507, 410 



36,123 
894,820 



179,630 

28,436 
277,203 



30,033 
206.698 



295, 

784, 



66,156 
1,101,518 



11, 822 



358,566 

753,542 
12,590,986 

882,722 
6,468,670 

280, 122 



Agricultvire and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Lumber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and publishing. 

Chemicals and allied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 



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



$17,078 
842,579 



216^744 



1,412,572 
596,140 



$561 
71,000 



9,057 



299 
14,945 

126,970 

54,423 

29,960 



$847 
25,548 



3,519 
499 



19,440 

'i2,'796 
67,588 
21,778 



$444,797 
6,913,044 



1,494,068 

30,184 

81,933 

401,944 

171,812 

21,610 
28,517 

1,243,480 

86,361 



STATISTICS OF INCOME. 



77 



Table 10. 



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





Total 
num- 
ber 
of 
cor- 

twns. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num 
ber. ■ 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manu f acturing — Contd . 
All other manufactur- 
ing industries 


47 


12 


$254,050 


322,265 


$17,836 


$40, 101 


35 


$720,498 


Total manufacturing. 


478 


240 


7,028,647 


609,691 


629,334 


1,239,025 


238 


4,945,705 




46 

406 
1,541 

146 
1,545 

25 
183 


26 

278 
844 

85 
1,252 

9 


149,233 

68,434,409 
4,154,641 

367,610 
6,537,039 

18,357 


10,365 

6,084,853 
277,286 

33,992 
416,513 

798 


16,770 

6,534,042 
191,558 

26, 177 
171,832 


27, 135 

12,618,895 
468,844 

60,169 
. 588,345 

798 


20 

128 
697 

61 

293 

16 
183 




Transportation and other 
public utilities ' . . . 


841 318 


Trade 


5, 147,' 082 


Public service — profes- 
sional, amusenents. 


Finance, banking, insur- 


2, 285, 574 


Combinations — predomi- 
nant industry not ascer- 


Inactive concerns 




















Total 


4,749 


2,852 


87,549,593 


7,505,059 


7,596,108 


15, 101, 167 


1,897 


22,247,.520 





KENTUCKY. 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 

and tobacco 

Textiles and textile 

products 

Leather and leather 

products 

Rubber and rubber 

goods 

Lumber and wood 

products 

Paper, pulp, and prod- 
ucts 

Printing and publishing 
Chemicals and allied 

substances 

Stone, clay, and glass 

products" 

Metal and metal prod- 
ucts 

All other manufactur- 
ing industries 

Total manufacturing . 

Construction 

Transportation and other 

public utilities i 

Trade 

Public service — profes- 
sional, amusements, 

hotels, etc 

Finance, banking, insur- 
ance, etc 

Combinations — predomi- 
nant industry not ascer- 
tainable 

Inactive concerns 



Total. 



332 
1,124 



2,617 



$7,651 
2,628,735 



3,020,653 

605,491 

176,887 

3,475 

1,695, 



648,514 
3,699,124 

697,962 
1,239,296 

680,305 



12,467,295 



279, 307 

2,616,661 
4,422,723 



1,970,488 

7,278, 

206,352 



31,877,592 



223,821 

51,591 

15,729 

117 

145,362 



48,257 
321,529 

58,812 
106,294 

57,204 



1,028,716 



19, 136 

227,258 
324, 439 

156,206 
525,304 

17,941 



2, 498, 252 



$332,363 

203,534 
46,205 
13,355 



152,416 



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



1,164,? 



10,311 

117, 400 
210,021 



253,050 
178,028 



$54 
531,561 



427,355 

97,796 

29,084 

117 

297,778 



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



29,447 



344, 658 
534,460 



25,377 



$167,080 
12,271,278 



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

1,534,152 

8,056 
115, 196 

1,466,258 

114, 124 

4,492,955 

2,596,285 



12,912,847 



3, 166, 181 



835,087 
3,664,716 



185,689 
521,595 



34,306,672 



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



78 



STATISTICS OF INCOME. 



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

Territories — Continued. 

LOUISIANA. 





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
Income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Agriculture and related in- 
dustries 


276 
205 

256 
37 
6 
2 

229 

8 
73 

86 

20 

70 

44 


85 
74 

123 
20 
2 
1 
94 

1 

45 

20 
13 
32 

19 


S384,861 
609,261 

1,991,746 

751,348 

28,769 

49 

4,334,771 

434 
573,095 

140,618 

85,648 

259,631 

153,080 


S26, 810 
49, 696 

153, 893 
69,066 
2,171 


$23, 158 
34,599 

294,430 
56,314 
2,959 


$49,968 
84,295 

448,323 

125,380 

5,130 


191 
131 

132 
17 
4 
1 

135 

7 
28 

66 

7 
38 
26 


$4,294,382 
4,594,463 

8,395,029 

244,386 

62,439 

64 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 


Textiles and textile 
products 

Leather and leather 
products . . . 


Rubber and rubber 
goods 


Lumber and wood 
products 


393,489 


178,847 


572,336 


5,723,507 

185,013 
50,504 

1,907,188 

38, 676 

450, 030 


Paper, pulp, and prod- 
ucts . 


Printing and pub lishing 
Chemicals and allied 


41,561 
10,328 
6,425 
20,442 
13, 176 


92,857 
9,696 
9,078 

11,712 
4,590 


134,418 
20,024 
15, 603 
32,164 
17,766 


Stone, clay, and glass 


Metal and metal prod- 


All other manufactur- 
ing industries 


487, 388 


Total manufacturing. 


830 


370 


8,319,189 


710,551 


660, 483 


1,371,034 


460 


17,544,224 




97 

208 
1,267 

169 
945 

43 
430 


55 

118 
623 

115 
596 

17 


379,451 

3,302,857 
6, 752, 349 

983,418 
6,323,450 

70, 164 


26,210 

263,001 
658,239 

71,970 
602,680 

4,710 


41, 538 

80, 607 
425,645 

123,878 
300, 658 

1,502 


67,748 

343, 608 
983, 884 

195, 848 
803, 338 

6,212 


42 

90 

644 

54 
349 

26 
430 


459, 805 


Transportation and other 


2,290,453 
7, 707, 531 


Trade 


Public service— profes- 
sional, amusements, ho- 


453, 614 
2,443,670 

342, 845 
363 


Finance, banking, insur- 


Combinations — predomi- 
nant industry not ascer- 
tainable . 


















Total 


4,470 


2,053 


27,125,000 


2,213,867 


1,692,068 


3,905,935 


2,417 


40,131,350 





Agriculture and related in- 
dustries . 


92 

73 

106 
64 
43 


38 
14 

32 
40 
24 


$345, 008 
312,333 

375, 536 
5,195,719 
2,925,864 


$27, 801 
29, 264 

29,302 
420,148 
250,478 


$19,754 
3,722 

37,481 
876,391 
466,455 


847, 555 
32,986 

66,783 

1,296,539 

716,933 


54 
59 

74 
24 
19 


$8,815,173 
976,056 

8,699,744 
877,036 
496, 295 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 


Textiles and textile 
products. . 


Leather and leather 
products . 


Rubber and rubber 
goods 


Lumber and wood prod- 


136 

15 
59 

35 

14 

64 


44 

8 
42 

16 

9 

29 


311,464 

5,410,132 
399,907 

185,609 

35,246 

413,992 


23,457 

478,381 
29, 765 

12,451 

2,340 

33,101 


19, 114 

562,431 
49,236 

48,112 

576 

31,670 


42,571 

1,040,812 
79,001 

60, 563 

2,916 

64,771 


92 

7 
17 

19 

5 

35 


3, 500, 532 


Paper, pulp, and prod- 


372,662 
102,772 

3,158,180 

39,059 


Printing and publishing 
Chemicals and allied 
substances . . 


Stone, clay, and glass 
products 


Metal and metal prod- 
ucts 


446,042 



Data incomplete. (See text page 10,' 



STATISTICS OF INCOME. 



Y9 



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

Territories — Continued. 

MAINE— Continued. 





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manufacturing— Contd. 
All other manufactur- 
ing industries 


57 


30 


$333,578 


S30,287 


$5,840 


$36,127 


27 


$1, 180, 182 


Total manufacturing. 


593 


274 


15,593,017 


1, 309, 710 


2,097,306 


3,407,016 


319 


18, 872, 504 


Construction 


326 
870 

161 
501 

47 
262 


45 

231 
534 

94 
345 

20 


203, 837 

7,045,400 
3,421,932 

322,387 
3, 153, 860 

87, 545 


11,501 

675,451 
243,443 

18,260 
230, 740 

6,175 


21, 586 

70,083 
250, 118 

16,028 
66,366 

4,711 


33,087 

745,534 
493,561 

34,288 
297, 106 

10,886 


24 

95 
336 

67 
156 

27 
262 


227, 610 
2,171,819 


Transportation and other 
public utilities 1 . . . 


Trade 


2,254,156 


Public service— Profes- 
sional, amusements, ho- 


355, 253 


Finance, banking, insur- 
ance, etc 


644, 492 
170, 103 


Combinations — Predomi- 
nant industry not ascer- 




















Total 


2,994 


1,595 


30,485,349 


2,552,345 


2,549,674 


5,102,019 


1,399 


34,487,166 





MARYLAND. 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 

Textiles and tex tile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Lmnber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and publish- 
ing 

Chemicals and allied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 

All other manufactur- 
ing industries 



Total manufacturing 



Construction 

Transportation and 
other public utilities ' 

Trade 

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

Finance, banking, insur- 
ance, etc 

Combinations — Predomi- 
nant industry not ascer- 
tainable 

Inactive concerns 



Total. 



258 
1,010 



4,246 



$137,642 
2,180,931 



1,739,662 
2,590,121 

278,682 
10, 

745,036 

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

907,252 
1,662, 

695,720 



12,131,017 



588,991 



3,680,123 
5,480,992 



2,037,570 
27,165,242 



62, 791, 198 



$13,652 
193,602 



147,290 

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

191,637 
80,903 

144, 912 
56,559 



,047,963 



934, 054 
745, 94S 



157,622 
,471,032 



5,638,109 



115,293 
270,237 
30,343 



36, 515 

5,379 

147, 146 

156,670 

67, 141 
140,783 

56,600 



, 026, 107 



51, 103 



168, 806 
542, 820 



300,408 
231,526 



2, 457, 211 



$13,938 
291, 713 



262,583 
498,315 

52,872 

916 

101,629 

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



92, 553 



1, 102, 860 
1,288,768 



458, 
2,702,558 



2,173 



$287,671 
1,518,395 



2,514,042 

5,521,637 

1,680,765 

35,619 

894,271 

244,870 

185, 957 

1,907,219 

485,752 

2,928,776 

3,550,050 



19, 948, 



1,972,346 
6, 196, 888 



1,054,106 
4,422,190 



840,982 
74 



Pata incomplete. (See text page 10.) 



80 



STATISTICS OF INCOME. 



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

Territories. — Continued . 

MASSACHUSETTS. 



Industrial groups. 



Total 
num- 
ber 
of 
cor- 
pora- 
tions. 



Corporations reporting net income. 



Num- 
ber. 



Net 
income. 



Income 
tax. 



War 
prolits 

and 
excess 
profits 

tax. 



Total 
tax. 



Corporations 
reporting no 
net income. 



Num- 
ber. 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 

and tobacco 

Textiles and textile 

products 

Leather and leather 

products 

Rubber and rubber 

goods 

Lumber and wood 

products 

Paper, pulp, and prod- 
ucts 



Printing and publishing 

Chemicals and allied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 

All other manufactur- 
ing industries 



Total manuf actming 



Construction 

Transportation and other 
pubUc utiUties i 

Trade 

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

Finance, banking, insur- 
ance, etc 

Combinations — Predomi- 



nant industry not 
tainable 



Inactive concerns. 



$16, 244, 518 
9,315, 



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

1,253,585 

1,966, 

6,949, 
6,272,803 

10,283,897 

402, 

33,559,274 

7,725,820 



$1,494,675 
850,172 



791,708 

,836,956 

856,676 

105,327 

171, 208 

626, 206 
522,661 



1,552, 

4,460,018 

1,468,567 

128,314 

121, 500 

408, 204 
709,857 



3,627,904 
653, 771 



$2,551,908 
1,484,557 



2,344,606 

9,296,974 

2,325,243 

233,641 

292,708 

1,034,410 
1, 232, 518 

2,726,262 

58,987 

6,578,547 

1,453,659 



$2, 885, 188 
8,714,240 



,460,318 

,115,425 

, 940, 570 

,232,479 

, 188, 860 

,623,205 
,898,991 

,415,495 

,740,810 

,431,814 

,831,764 



4,885 



142, 849, 454 



12, 528, 526 



15,049,029 



27, 577, 555 



2,614 



153, 879, 731 



606 
4,151 



936 

2,178 



520 
1,414 



2,041,456 



27, 938, 55S 
31, 974, 831 



6,934,071 
39,477,577 

1,034,133 



2, 754, 539 
2, 565, 235 



557, 
3,473, 



9,554 



154, 043 



297,655 
3,660,378 



772,079 
748,306 

101,373 



3,052,194 
6,225,613 



1,329,948 
4,221,798 



215 
2,057 



3,313,736 



,048,838 
,221,630 



44,704,569 
668, 052 



14,837 7,199 



250, 489, 947 



MICHIGAN. 



Agriculture and related 

industries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco , 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Lumber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and publishing 

Chemicals and allied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 



Data incomplete. (See text page 10.) 



282 
154 


108 
49 


440 


201 


120 


51 


42 


10 


13 




318 


114 


71 
293 


23 

185 


147 


65 


110 


57 


1,089 


316 



585, 922 
297, 761 


$130, 448 
115,883 


$100, 174 
108, 880 


$230,622 
224, 763 


174 
105 


777,261 


713, 789 


1,228,986 


1,942,775 


239 


405,358 


119,765 


152,404 


272, 169 


69 


236,126 


20,993 


22,954 


43,947 


32 


16,902 
825,598 


1,357 
420, 167 




1,357 


11 


505,297 


925,464 


204 


062, 766 
265,428 


174,921 
432, 216 


204, 571 
1,649,283 


379, 492 
2, 081, 499 


48 
108 


807,394 


769,600 


797,047 


1,566,647 


82 


178,256 


177,965 


320,543 


498, 508 


53 


002,184 


10,168,073 


32,498,794 


42,666,867 


773 



$1, 234, 447 
3, 034, 950 



7,948,660 

2,159,362 

4,365,931 

95, 538 

8,947,023 

3,932,650 
908, 721 

1,341,768 

474, 667 

92,772,001 



STATISTICS OF INCOME. 



81 



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







MICHIGAN- 


Continued. 












Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manufacturing— Contd. 
All manufacturing in- 


413 


161 


$9,429,229 


$752, 199 


$1,617,422 


$2,369,621 


252 


$4, 143, 657 




' ' 




Total manufacturLng . 


3,0.36 


1,185 


18.3, 006, 502 


13,751,045 38,997,301 


52,748,346 


1,871 


127,089,978 


Construction . . 


383 

456 
2,833 

576 
2,731 

66 


211 

276 
1,277 

292 
1,786 

25 


2,286,456 

11,662,429 
17,989,190 

2, 507, 743 
30,780,649 

187,764 


156,258 
1,102,279 

191, 767 
2,084,148 

12, 123 


422,304 

198,743 
1,500,326 

210,907 
1,239,352 

33,479 


578,562 

1, 301, 022 
2,993,998 

402,674 
3,323,500 

45,602 


172 

180 
1,556 

284 
945 

41 


1, 549, 601 


Transportation and other 


16,463,409 


Trade 


19,256,872 


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


1, 829, S78 


Finance, banking, insur- 
ance, etc 


9,825,849 


Combinations — Predomi- 
nant industry not ascer- 
tainable 


210, 058 


Tn active cnrifemt! 


50 
















Total 


11,426 


5,209 


251,304,416 


19,037,623 


42,811,466 


61,849,089 


6,217 


180,495,092 





MINNESOTA. 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Lumber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and publish- 
ing 

Chemicals and alhed 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 

All other manufactur- 
ing industries 



Total manufactTUlng 



Construction 

Transportation and other 
pubUc utilitiesi 

Trade 

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

Finance, banking, insur- 
ance, etc 

Combinations — Predomi- 
nant industry not ascer- 
tainable 

Inactive concerns 



Total. 



1,640 



201 

2,312 

341 
3,074 



202 
1,924 



$398, 701 
1, 2&4, 244 



, 330, 
664,037 



1,744, 

482, 

2, 381, 

1,543, 



18,297,297 



15, .521, 
11,953, 



1,078, 
11,603, 



655,682 
51,520 
8,137 



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

73, 

106,258 



1,372,137 
986, 147 



78,647 
836, 155 



* 32, 



$8,360 
102,210 



1,381,464 
93,642 



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



2, 136, 238 



127, 472 
319,006 



34,243 
116,605 



$39,910 
211,178 



2,037,146 

145,162 

8,137 



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



1,691,143 
1,584,972 



112,890 
952,760 



135 
1,143 



1,150 
54 



4,467 



$1,49.5,704 
1,916,031 



4,354,863 

1,885,604 

1,102,148 

243,946 

3,988,716 

334,651 

471,724 

637,245 

259,730 

6,272,053 

3,756,780 



23, 307, 461 



12,291,219 
20,196,036 



579, C 
7,519,4 



552, 155 
111 



68,709,897 



1 Data Incomplete. (See text page 10.) 



STAnSTlCS OF INCOME. 



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

MISSISSIPPI. 





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 

tax. 


War 

profits 

and 

excess 

profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit.. 


Agriculture and related in- 


74 
8 

75 
13 
1 


47 
4 

42 
5 


$119,807 
5,055 

319,954 
67,890 


$4,696 
183 

22,200 
5,789 


35,656 


$7,465 
267 

57,856 
5,789 


27 
4 

33 
8 
1 


$292,087 
19,481 

279 319 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 


TextOes and textile 
products 


768 809 


Leather and leather 
products 




2 094 


Rubber and rubber 
goods 














Lumber and wood 
products 


112 


3. 


1,159,210 


102,050 


72,887 


174,937 


80 


3 088 938 


Paper, pulp, and prod- 
ucts 




PrintingandpubUshing. 
Chemicals and alhed 
substances 


21 
35 
10 
13 

7 


17 
12 
3 
2 
5 


41,924 
102,322 
16,658 
18,563 
191,152 


i,385 
8,907 
960 
1,482 
16,774 


192 

411 

1,202 

802 

29,917 


1,577 
9,318 
2,162 
2,284 
46,691 


4 
23 

7 
11 

2 


14,624 
655,009 
36 091 


Stone, clay, and glass 
products 


Metal and metal prod- 
ucts 


67 368 


AU other manufacturing 
industries 


56 747 






Total manufacturing. 


287 


118 


1,917,673 


159,547 


141,067 


300,614 


169 


4,968,999 




12 
656 
60 

11 

24 


8 

62 
250 

37 

286 

7 


24,457 

785,670 
1,080,352 

89,993 
1,141,646 

22,602 


1,190 

68,143 
65,000 

4,097 
65,333 

1,470 


1,248 

66,275 
20,055 

2,534 
12,612 

340 


2,438 

134,418 
85,055 

6,631 
77,945 

1,810 


4 

26 
306 

23 
142 

4 
24 


75 542 


Transportation and other 


163,336 
2,854^893 

46 185 


Trade 


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


Finance, banking, insur- 
ance etc 


949 091 


Combinations— Predomin- 
ant industry not ascer- 


14, 592 




















Total 


1,548 


819 


5,187,255 


369,659 


246,984 


616,643 


729 


9,384,206 





Agriculture and related in- 
dustries 

Mining and quarrying 

Manufactizring: 

Food products, liquors, 

and tobacco 

Textiles and textile 

products 

Leather and leather 

products 

Rubber and rubber 

goods 

Limiber and wood 

products , 

Paper, pulp, and prod- 
ucts 



PrintingandpubUshing. 

Chemicals and aUied 
substances 

Stone , clay, and glass 
products 

Metal and metal prod- 
ucts 



166 
552 


50 
136 


495 


249 


250 


118 


80 


39 


20 


4 


193 


87 


45 
328 


26 
217 


233 


119 


123 


63 


433 


161 



$479,755 
2,786,420 


$41,174 
233,099 


$32,595 
142, 127 


$73,769 
375,266 


116 
416 


20,997,526 


1, 815, 753 


1,662,119 


3,477,872 


246 


2,032,123 


180,788 


117,481 


298,269 


132 


5,418,534 


507,261 


267,148 


774,399 


41 


7,095 


1,222 
278,803 




1,222 
392,485 


16 
106 


3,251,224 


113,682 


716, 824 
3,654,069 


58,726 
271,986 


68,949 
647, 214 


127,674 
919,200 


19 
111 


5,6^,582 


416,137 


1,355,823 


1,771,%0 


114 


1,474,501 


132,284 


29,917 


162, 201 


60 


6,198,040 


541,396 


402,068 


943,464 


272 



1 Data incomplete. (See text page 10.) 



STATISTICS OF INCOME. 



83 



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

Territories — Continued. 

MISSOURI-Continued. 





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net Income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manu f acturing— Contd. 
AU other manufactur- 
ing industries 


379 


146 


$3,190,523 


$277,081 


$182,820 


$459,901 


233 


$4,319,344 


Total manufactuilng. 


2,579 


1,229 


52,635,041 


4,481,426 


4,847,221 


9,328,647 


1,350 


36, 250, 461 


Construction 


376 

547 
3,537 

733 
4,358 

93 

794 


208 
354 

407 
3,071 

44 


1,234,558 

16,861,364 
27, 814, 113 

3,209,858 
23,658,966 

700,377 


79,349 

1,602,745 
2,285,170 

245,597 
1,794,441 

54,653 


146, 129 

356,949 
2,454,599 

246,470 
481,305 

98,778 


225,478 

1,959,694 
4,739,769 

492,067 
2,275,746 

153,431 


168 
193 

326 
1,287 

49 
794 


919 079 


Transportation and other 


2,423,971 
27 170 369 


Trade . . 


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


1,045,172 

8 458 871 


Finance, banking, insur- 
ance, etc 


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


3,231,722 


















Total 


13,735 


7,338 


129,380,452 


10,817,654 


8,806,173 


19,623,827 


6,397 


90,199,619 





Agriculture and related in- 


289 
412 

79 
3 


55 
65 

35 


$98,446 
483,403 

81, 507 


$4,249 
39,563 

3,417 


$182 
31,539 

2,564 


$4,431 
71, 102 

5,981 


234 
347 

44 
3 
1 


$3,139,347 
2,586,482 

1,023,669 
13 270 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 


Textiles and textile 
products 


Leather and leather 




1 


787 








5,996 


Rubber and rubber 








Lumber and wood 
products . . 


18 


6 


40,2% 


3,092 


650 


3,742 


I. 


131,774 


Paper, pulp, and 
products 


Printing and pubUsh- 
tng 


54 
11 
14 
15 
13 


27 
3 
7 
5 
5 


95,248 
39,051 
11,594 
9,159 
14, 095 


5,801 

2,693 

672 

406 

845 


3,566 
611 

85 


9,367 

3,304 

757 

406 

845 


27 

s 

7 
10 
8 




Chemicals and aUied 
substances . . . 


39,654 
26,657 


Stone, clay, and glass 


Metal and metal 


AU other manufactur- 
ing industries 




20,410 






Total manufacturing . 


209 


89 


291,737 


16, 926 


7,476 


24,402 


120 


1,501,703 


Construction 


37 

134 

958 

173 

878 

32 
660 


23 

70 
371 

416 
17 


103,492 

1, 964, 288 
1,193,733 

375,377 
1, 522, 810 

71, 115 


6,364 

189, 174 
70,123 

28,660 
97, 176 

5,425 


9,254 

5,366 
14,919 

21,254 
19,584 

494 


15, 618 

194,540 
85,042 

49,914 
116,760 

5,919 


14 

64 

587 

96 
462 

15 
660 


64,326 
407 157 


Transportation and other 
pubUc utilities i . . 


Trade 


4, 308; 046 

541, 932 
1,788,047 

60 090 


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


Finance, banking, insur- 
ance, etc 


Combinations — Predomi- 
nant industry not ascer- 
tainable. . 




'708 
















Total 


3,782 


1,183 


6,104,401 


457,660 


110,068 


567, 728 


2,599 


14,397,838 





Data incomplete. (See text page 10). 



84 



STATISTICS OF INCOME. 



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

^ NEBRASKA. 



Industrial groups. 



Total 
num- 
ber 
of 
cor- 
pora- 
tions. 



Corporations reporting net income. 



Num- 
ber. 



Net 
income. 



Income 
tax. 



War 
profits 

and 
excess 
profits 

tax. 



Total 
tax. 



Corporations 
reporting no 
net income. 



Num 
ber. 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 

and tobacco 

Textiles and textile 

products 

Leather and leather 

products 

Rubber and rubber 



Lumber and wood 
products 

Paper, pulp, and 
products 

Printing and publishing 

Chemicals and aUied 

substances , 



Stone, clay, and glass 
products , 



letaJ 



Metal and 
products 

All other manufactur- 
ing industries 



Total manufacturing , 



Construction 

Transportation! and other 
public utilities ' 

Trade 

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

Finance, banking, insur- 
ance, etc 

Combinations — Predomi- 
nant industry not ascer- 
tainable 

Inactive concerns 1 



Total. 



$221, 456 
141,816 



2,478,892 
12,203 

20,866 
142, 469 



12, 182 

217,990 

467 

470 

1, 

12,439 



S5, 453 
10, 885 

192,349 
17 

282 



5,335 



$15,255 
23,067 



410,339 

484 

752 

1,687 

17, 774 



1, 108, 112 
658, 597 



207, 860 



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

18, 368 



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



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



$1,016,417 
365,587 



184,757 



27,497 
202, 245 

239, 519 

81,645 

883, 178 
396, 847 



4, 920, 157 



428, 200 



364, 312 



792, 512 



,400 



115 
1,131 



1,836,722 
4,093,037 



496,144 
5,859,524 



160,261 
306,854 



,130 



74,780 
10, 



448,752 103,185 



28,692 10,444 



170,842 
476,661 



54,743 
551,937 



72, 007 



544,208 
10,362,644 



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



Agriculture and related in- 
dustries . 


69 
409 

20 


12 
5 


$58, 209 
95,535 

32,415 


$3,857 
7,666 

2,557 


$2,503 
1,413 

110 


$6,360 
9,079 

2,667 


57 
371 

15 


$1,683,253 
1,499,952 

119, 046 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 


Textiles and textile 




Leather and leather 


















Rubber and rubber 


















Lumber and wood 
products 


4 
14 












4 


269,906 


Paper, pulp, and prod- 
ucts 


1 

5 

1 
1 
2 


20,835 
20,390 

58 

22,052 

7,600 


1,485 
1,255 


2,701 
441 


4,186 
1,696 




Printing and pubUshing 
Chemicals and aUied 


9 
3 


14,768 
936 


Stone, clay, and glass 


1,610 
527 


3,955 
108 


5,565 
635 




Metal and metai prod- 
ucts 


2 


1,703 



Data incomplete. (See text page 10.) 



STATISTIOS OF Iiq-OOMB. 



85 



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

Territories — Continued . 

NEVADA— Continued. 





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manufacturing— Contd. 
All other manufactur- 
ing industries 


3 












3 


$3 678 
















Total manufacturing. 


51 


15 


$103,350 


$7, 434 


$7,315 


$14,749 


36 


410, 037 


Construction 


6 

32 
142 

31 
120 

16 
368 


3 

17 
93 

20 
72 

4 


8,620 

149,961 
389, 347 

49,041 

470,828 

7,162 


380 

11,774 
22,781 

28,490 
72 




380 

12, 460 
41,526 

3,046 
38,962 

72 


3 

15 
49 

11 

48 

12 
368 


3 430 


Transportation and other 
public utilities i 


686 
18,745 

707 
10,472 


20 70S 




300, 467 
6 833 


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


Finance, banking, insur- 


191, 320 


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


178, 924 




















Total 


1,244 


274 


1,332,013 


84,793 


41,841 


126,634 


970 


4, 294, 924 







NEW HAMPSHIRE. 



Agriculture and related in- 


17 
6 

19 
34 


8 
1 

11 
29 
14 


$14,220 
3,485 

100,722 

5,455,486 

492,180 


$389 
149 

7,878 
431,687 
41,988 




$389 
149 

$13,483 
718,019 
83,946 


9 

5 

8 
28 
20 


$69, 650 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 




10 263 


$5,605 
286,332 
41,958 


64 580 


Textiles and textile 
products 


1 134 092 


Leather and leather 

products 

Rubber and rubber 


573, 905 


Lumber and wood 


51 

17 

18 

9 
6 

45 
31 


23 

13 
13 

7 

1 

19 

10 


201,095 

480,306 
144,760 

20,057 

3,981 

211,746 

426,315 


16,040 

44,659 
11,586 

1,365 

198 

15,801 

41,783 


9,164 

11, 548 
9,818 

3,162 


25,204 

56,207 
21,404 

4,527 

198 

45,686 

115,956 


28 

4 
5 

2 

5 

26 

21 


657, 984 


Paper, pulp, and prod- 
ucts 


135 170 


Printing and publishing 
Chemicals and allied 


55,584 
26,363 
75 375 


Stone, clay, and glass 
products 


Metal and metal prod- 
ucts. 


29, 885 
74, 173 


275, 208 
156, 757 


All other manufactur- 
ing industries 


Total manufacturing. 


287 


140 


7,536,648 


612,985 


471,645 


1,084,630 


147 


3,155,018 


Construction . 


14 

229 
61 
250 

20 
39 


10 

71 
125 

39 

188 

9 


82,146 

2,357,056 
791, 159 

251,723 

1,605,253 

71,283 


5,131 

217, 199 
55,933 

18,027 

108, 107 

5,350 


21, 773 

15,667 
52,974 

12,845 

17,721 

9,981 


26, 904 

232,866 
108,907 

30, 872 

125,828 

15,331 


4 

27 
104 

22 

62 

11 
39 


25 951 


Transportation and other 
public utilities'.. 


201, 556 


Trade 


855,088 
98,044 
240, 039 


Public service— Prof ession- 
al,amusements,hotels, etc. 

Finance, banking, insur- 
ance, etc 


Combinations— P r e"d om i- 
nant industry not ascer- 
tainable 


219, 948 




















Total 


1,021 


591 


12, 712, 973 


1,023,270 


602, 606 


1,625,876 


430 


4,875 557 







Data incomplete. (See text page 10.) 



86 



STATTSTIOS OF INCOME. 



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

NEW JERSEY. 



Industrial groups. 



Total 
num- 
ber 
of 
cor- 
pora- 
tions, 



Corporations reporting net income. 



Num- 
ber. 



Net 
income. 



Income 
tax. 



War 
profits 

and 
excess 
profits 

tax. 



Total 
tax. 



Corporations 
reporting no 
net income. 



Num- 
ber. 



Deficit. 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Lumber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and publishing 

Chemicals and allied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 

All other manufactur- 
ing industries 



$735, 
352,599 



11,049, 
21,693, 

1,117,255 
573,365 

1,275,330 

1,106,304 
2,613,546 

7,303,235 

2,116,779 

9,583,727 

12,841,234 



856,435 
26, 



817,324 

1,774,785 

90,853 

50,951 

106,061 

92,450 
196,307 

645,281 

185,964 

753,101 

1,099,493 



$83,271 
29. 



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



86,131 

951,537 

1,359,768 



$139,706 
55,773 



2,741,239 
4,653,951 

221,924 
82,429 

238,375 

214,994 
665,596 

1,249,973 

272; 

1,704,638 

2,459,261 



$789,647 
594,744 



21,781,351 

9,541,132 

4,042,161 

4,343,626 

764,470 

2,302,845 
449, 276 

2,452,683 

918,055 

16,430,589 

5,772,869 



Total manufacturing 



Constniction 

Transportation and other 
public utihties ' 

Trade 

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

Finance, banking, insur- 
ance, etc 

Combinations — Predomi- 
nant industry not ascer- 
tainable 

Inactive concerns 



71,273, 



5,812,570 



8,691,905 



14,504,475 



,799,057 



649 
2,660 



276 
1,148 



377 
1,734 



18,219,985 
23,916,321 



3,837,014 
31,458,880 



307; 
2,493,225 



3,665 



292,961 
2,451,434 



252,647 
960,182 



9,027 



2,053,441 
4,447,823 



560,513 
3,453,407 



1,746,635 
7,966,995 



1,726,211 
5,580,731 



Total 10,631 



154,208,750 



89,970,417 



NEW MEXICO. 



Agriculture and related in- 


97 
115 

23 
3 


18 
15 

12 


$118,549 
420,703 

18,493 


$9,737 
40,791 

872 


$649 


$10,386 
40,791 

872 


11 

3 


$1,680-, 535 
631,677 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 




71,885 
42,131 


Textiles and textile 
products 




Leather and leather 
products 














Rubber and rubber 


2 
7 


1 
4 


3,766 
11,903 


177 
391 




177 
391 


1 
3 


17,248 
45,333 


Lumber and wood 




PSper, pulp, and prod- 






Printing and publishing 
Chemicals and allied 


21 
1 
3 
2 


9 


15,771 


486 


292 


778 


12 

1 
2 
1 


76,520 
99,890 


Stone, clay, and glass 


1 

1 


4,106 
1,380 


211 




211 


15,684 


Metal and metal prod- 
ucts 




91 



1 Data incomplete. (See text page 10.) 



STATISTIOS OF INOOMB. 



87 



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





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 
'and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manufacturing— Contd. 
All other manufactur- 




































Total manufacturing . 


62 


28 


$55,419 


$2,137 


$292 


$2,429 


34 


$368,782 




9 

42 
244 

55 
238 

11 


3 

26 
129 

137 
I 


2,327 

91,957 
681,166 

53,739 
752,014 

1,576 


/ 






6 

16 
115 

20 
101 

10 


16,742 


Transportation and other 
public utilities ' 


5,427 
48,044 

2,847 
54,304 


952 
26,953 

572 
24,334 


6,379 
74,997 

2,919 

78,638 


68,375 


Trade 


1,171,365 


PubUc service— P r o f e s - 
s i n a 1 , amusements, 


65,560 


Finance, banking, insur- 
ance etc 


587,638 


Combinations — Predomi- 
nant industry not ascer- 


116,747 


























Total 


961 


392 


2,177,450 


162,787 


53,752 


216,539 


569 


4,707,421 







NEW YORE. 



Agriculture and related 

mdustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Lumber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and publish- 
ing 

Chemicals and allied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 

All other manufactur- 
ing industries 



Total manufacturing 



Construction 

Transportation and other 
public utilities ' , 

Trade 

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

Finance, banking, insur- 
ance,' etc 

Combinations— Predom- 
inant industry not ascer- 
tainable 

Inactive concerns 



Total. 



1,468 
4,077 



469 
1, 
1,216 

395 

2,478 
2,355 



15,471 



2, 
13,407 



3,530 
13,397 



1,040 
526 

222 



1,558 
6,362 



1,849 
8,290 



$2,198,738 
26,739,790 



87,926,603 

79,230,343 

14,512,073 

493,946 

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

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



403, 464, 834 



16, 483, 432 



320,277,425 
139, 219, 361 



29,532, 
191, 113, 



27,3741,136,363,439 



$188,727 
2, 414, 074 



7,722,779 

6,700,089 

1, 207, 294 

42,390 

397,625 

888,212 

2,667,821 

3,515,030 

780,214 

7,450,074 

4,469,067 



$184,022 
1,874,050 



8, 956, 546 

8,964,081 

2,071,483 

30,750 

475,562 

791, 
3,470,890 
3,727, 

814, 
3,018,084 



35,840,595;35,556,759 



1,262,491 



30,740,025 
11,743,734 



2,295,805 
14,946,656 



5, 529, 254 
13, 582, 138 



3,814, 
5,242,706 



100,847,002 67,633,509 



$372,749 
4, 288, 124 



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



71,397,354 



36,269,279 
25,325,872 



6,110,792 
20,189,362 

1,739,475 



168,480,511 



720 

2,196 

232 

69 

297 

273 

814 

690 

173 

1, 

1,410 



1,268 
7,045 



1,681 
5,107 



$4,312,654 
129,498,619 



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



200, 111 
611,299 



12,250,634 
108,677,522 



21,587,215 
2,016 



Data incomplete. (See text page 10.) 



88 



STATISTIOS OF INCOME. 



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

Territories — Continued. 

NORTH CAROLINA. 





rotal 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Agriculture and related 


Ill 
35 

202 
448 
10 

265 

8 
85 

84 

52 

67 

79 


46 
12 

115 

227 

1 

1 

102 

4 

54 

35 
26 
26 
24 


$101, 150 
196,916 

25, 744, 537 

15,969,778 

14,212 

4,371 

1,701,075 

26,275 
298,068 

1,909,799 

184,178 

97,996 

108,685 


$4,780 
16,871 

2,012,249 

1,407,540 

1,221 

237 

140,868 

1,678 
20,435 

174,612 

12,296 

5,804 

7,341 


$4,068 
11,399 

5,365,530 
1,351,346 


$8,848 
28,270 

7,377,779 

2, 758, 886 

1,221 

237 

296,747 

4,817 
46,043 

448, 128 

33,936 

7,468 

12,392 


65 
23 

87 

221 

9 

1 

163 

4 
31 

49 

26 

41 

55 


$510,343 


Mining and quarrying 

Manufacturing: 

Food products, liquors. 


61,441 
740,619 


Textiles and textile 


6,009,570 


Leather and leather 


770,826 


Rubber and rubber 




231,704 


Lumber and wood 
products . 


155,879 

3,139 
25,608 

273,516 

21,640 

1,664 

5,051 


2,569,247 


Paper, pulp, and prod- 
ucts 


303,595 


Printing and pubhshing 
Chemicals and allied 


150,652 
1,619,773 


Stone, clay, and glass 


177,735 


Metal and metal prod 
ucts 


448,306 


AU other manufactur- 
ing industries 


600,55 


Total manufacturing. 


1,302 


615 


46,058,974 


3, 784, 281 


7,203,373 


10,987,654 


687 


13,622,580 




70 

1,513 

206 
1,140 

59 
210 


49 

184 
752 

113 
734 

24 


311, 162 

9,220,140 
4,432,180 

432,474 
4,513,031 

160,560 


21, 855 

906,564 
296,308 

28,712 
329,225 

12,969 


31,644 

48, 166 
207, 133 

22,042 
63,622 

6,468 


53, 499 

954,730 
503, 441 

50,754 
392,847 

19,437 


21 

84 
761 

93 
406 

35 
210 


51,854 


Transportation and other 


436,837 


Trade 


5,875,928 


Public service— Prof ession- 
al, amusements, hotels. 


251,289 


Finance, banking, insur- 


1,249,052 


Combinations— Predomi- 
nant industry not ascer- 
tainable 


365,408 








... — 












Total 


4,914 


2,52S 


65,426,587 


5,401,565 


7,597,915 


12,999,48C 


2,385 


22,424,732 







NORTH DAKOTA. 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Lumber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and publishing 

Chemicals and aUied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 



144,025 

16,266 

575 



4,062 

5, 



9,947 
1,427 



7,149 

7, '-- 



$9,663 



19,610 
1.427 



7,149 
17,642 



$369,200 
40,103 



271,445 
1.631 



12,715 



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



1 Data incomplete. (Sec text 



STATISTICS OF INCOME. 



89 



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

Territories — Continued. 

NORTH DAKOTA— Continued. 





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manufacturing— Contd. 
All other manufactiur- 
ing industries 


6 


1 


$456,654 


$51,368 




$51,368 


5 


$99,682 




Total manufacturing. 


135 


09 


814,251 


77,873 


$19,355 


97,228 


66 


488,992 




24 

142 
1,072 

1,142 

20 
95 


10 

84 
529 

47 
14 


43,086 

399,066 
1,310,181 

54,055 
1,339,334 

17,364 


2,421 

31,485 
59,275 

1,621 
55,604 

428 


3,520 

14,295 
31,136 

416 
39,797 


5,941 

45,780 
90,411 

2,037 
95,401 

428 


14 

58 
543 

42 
553 

6 
95 


113,005 
150,415 


Transportation and other 


Trade 


2,417,860 


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


97,908 


Finance, banking, insur- 


1,785,594 


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


31, 588 






















Total 


2,819 


1,362 


4,000,679 


229,265 


108,519 


337,784 


1,457 


5,494,665 





Agriculture and related in- 
dustries 

ifining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubber 
goods 

Lumber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and pubUsh- 
ing 

Chemicals and aUied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 

All other manufactur- 
ing industries 



Total manufacturing , 



Construction 

Transportation and other 
public utiUties i 

Trade 

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

Finance, banking, insur- 
ance, etc 

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

Inactive concerns 



Total. 



798 
342 
114 
112 

111 
533 
405 
401 
1,827 
781 



5,722 



1, 
4,139 



2,507 



$377,139 
18,212,629 



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



107,513,4 



7,002,162 



30,006,708 
30,415,725 



5,446,978 
36,112,241 



0,766 



$23, 773 
1,495,215 

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

1,060,784 
732,486 

2,830, 

1,315,525 



9,108,426 



518,601 



409,460 
2,890,381 

25,872 



$33,503 
1,449,510 



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



12,011,665 



534,300 
647,936 



19,4.59,792 



$57,276 
2,944,725 



1,973,717 

794,796 

1,957,616 

186,283 

372,979 

557,976 

2,112,683 

2,175,506 

1,697,720 

6,616,407 

2,674,408 



21,120,091 



968,184 



3,994,422 
5,279,098 



943,760 
,538,320 



35, e 



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



3,215 



338 
2,731 



529 
1,311 



$1,323,236 
14,296,370 



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



252,431,] 



,113,429 
,343,421 



3,167,895 
17,135,405 



8,079,386 
7,300 



338,788,204 



Data incomplete. (See text page 10.) 



90 



STATISTICS OF UsTCOME. 



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



OKLAHOMA. 





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Agriculture and related in- 
dustries ... 


76 
1,030 

120 

10 

5 

4 

13 

1 
78 

106 

30 

62 

44 


33 
248 

75 

7 
3 

6 

1 

43 

28 
14 
29 
22 


$92,036 
1,713,839 

753,753 

193,911 

6,658 

,,m 

26,637 

11,249 
324,408 

555,093 

224,002 

288,384 

154,513 


S3, 743 
128,716 

56,710 

18,253 

121 

248 

1,662 

925 
25,291 

47,683 

14,962 

24,000 

12,281 


$5,297 
143,259 

92,015 
1,949 


$9,040 
271,975 

148,725 

20,202 

121 

248 

2,885 

925 
49, 136 

95,641 

66,778 

38, 141 

14,300 


43 
782 

45 
3 
2 
2 

7 


$421, 178 
34,457,039 

660,071 
9,073 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 


Textiles and textile 


Leather and leather 


8,388 


Rubber and rubber 




302,032 
134,922 


Lumber and wood 


1,223 


Paper, pulp, and prod- 
ucts 


Printing and publishing 
Chemicals and allied 


23,845 
47,958 
51,816 
14, 141 
2,019 


35 
78 
16 
33 
22 


206,121 

8,934,784 

162, 175 


Stone, clay, and glass 
products 


Metal and metal prod- 


642, 116 


AU other manufactur- 
ing industries 


400,429 


Total manufactiu-ing . 


473 


230 


2,543,318 


202, 136 


234,966 


437, 102 


243 


11,460,111 




102 

191 
1,250 

227 
1,246 

28 
946 


67 

119 
597 

856 
10 


474, 816 

4,992,592 
3,612,724 

614,201 
3,671,163 

15,287 


31,988 

439, 153 
261,690 

40,955 
221,084 

509 


67,624 

386,182 
202,486 

47,419 
93,129 


99,612 

825,335 
464,176 

88,374 
314,213 

509 


35 

72 
653 

86 
390 

18 
946 


185, 126 


Transportation and other 


574,217 


Trade .. 


7,099,042 


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


204,922 


Finance, banking, insur- 
ance etc 


2,647,073 
616, 781 


Combinations— P r ed om i- 
nant industry not ascer- 
























5,569 


2,301 


17,729,976 


1,329,974 


1,180,362 


2,510,336 


3,268 


57,665,489 









Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 

Textiles and textile 
products 

Leather and leather 
products 

Rubber and rubl>er 
goods 

Lumber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and publish- 
ing Chemicals and al- 
lied substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 



335 
132 


89 
17 


224 


110 


40 


23 


16 


4 


3 


1 


215 


64 


8 
94 


4 
57 


26 


10 


28 


19 


100 


33 



$904,740 
85,683 


$80,928 
6,248 


$20,950 
1,947 


$101,878 
8,195 


246 
115 


1,255,706 


117,602 


35,918 


153,520 


114 


283,223 


23,948 


10,985 


34,933 


17 


16,217 
2,117 


939 




939 


12 


15 
155,349 




15 
233,469 


2 
151 


1,771,583 


78, 120 


579,234 
975, 712 


47,618 
70, 130 


54,551 
196,722 


102, 169 
266,852 


4 
37 


80,838 


6,615 


4,338 


10,953 


16 


265,287 


21, 160 


25,321 


46,481 


9 


1,555,406 


129,242 


250,023 


379,265 


67 



1 Data incomplete. (See text page 10.) 



STATISTICS OF INCOME. 



91 



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

Territories — Continued. 

O R E G O N— Continued . 





Total 
niiTTi. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


ber 
of 

cor- 
pora- 
tions. 


Num- 
ber. 


Net 
income. 


Income 

tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manufacturing— Contd. 
All other manufactur- 
ing industries 


63 

817 


19 
344 


$31,945 


.. 


$79 


$791 


44 


$519, 033 


Total manufacturing. 


6,817,268 


573,330 


656,057 


1,229,387 


473 


10, 255, 999 


Construction . 


120 

362 
914 

313 
1,141 

44 
662 


66 

202 
435 

187 
597 

11 


598,021 

1,494,820 
3,546,093 

805,248 
2,771,192 

7,659 


21,519 

131,304 
259,024 

57,371 
172,531 


42,200 

13,923 
252,638 

44,744 
33,974 


63,719 

145,227 
511,662 

102, 115 
206,505 


54 

160 
479 

126 
544 

33 
662 


433,744 

3,370,461 
4,849,566 

490,8-53 
2 987 646 


Transportation and other 
public utilities 1 


Trade 


PubUc service— Profession- 
al, amusements, hotels, 


Finance, banking, insur- 
ance etc 


Combinations— JP r ed om i- 
nant industry not ascer- 


422,469 
518 


























Total 


4,840 


1,948 


17,030,724 


1,302,255 


1,066,433 


2,368,688 


2,892 


26,171,593 





PENNSYLVANIA. 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 

and tobacco 

Textiles and textile 

products 

Leather and leather 

products 

Rubber and rubber 

goods 

Lumber and wood 

products 

Paper, pulp, and prod- 
ucts 

Printing and pubhsh- 

ing 

Chemicals and aUied 

substances 

Stone, clay, and glass 

products 

Metal and metal prod- 
ucts 

All other manufactur- 
ing industries 

Total manufacturing . 

Construction 

Transportation and other 

pubUc utilities ^ 

Trade 

PubUc service — Profession- 
al, amusements, hotels, 

etc 

Finance, banking, insur- 
ance, etc 



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



Inactive concerns . 
Total 



178 
2,055 



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



6, 2U 



571 



1,429 
3,721 



129 
1,223 



$574, 102 
35,627,504 



26,110,275 
57,423,528 

3,614,687 
260,184 

6,041, 

2,370,702 
16,929,411 

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



$45, 205 
3, 058, 079 



2,154,663 
4,520,517 

292,467 
22,637 

500,354 

202,981 
1,379,798 

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



16, 964, 381 



474 
2,376 



5,014,371 

73,703,527 
38,065,014 

6,853,476 
65,621,855 

4,070,358 



6,801,633 
3, 210, 785 



504,708 
5,001,612 



$32, 491 
2, 374, 855 



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



027,680 
269, 127 
815, 562 



497, 288 



1,101,180 
1,499,454 



$77, 
5,432,934 



0, 993, 8o9 
15,892,254 

867,810 

25,449 

1,199,476 

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



42, 348, 376 



8,710,814 
6,879,556 



376 
1,063 



$1,317,789 
43, 445, 532 



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



161, 



4,032,954 



6, 651, 533 
28,453,233 



2, 457, 704 
16,088,136 



2, 804, 539 
867 



Data incomplete. (See text page 10.) 



92 



STATISTICS OF INCOME. 



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

Territories — Continued. 

RHODE ISLAND. 



Industrial groups. 



Total 
num- 
ber 
of 
cor- 
pora- 
tions. 



Corporations reporting net income. 



Num 
ber. 



Net 
income. 



War 

profits 

and 



profits 
tax. 



Total 

tax. 



Corporations 
reporting no 
net income. 



Num- 
ber. 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 

Textiles and textile 
products 

Leatlier and leather 
products 

Rubber and rubber 
goods 

Liunber and wood 
products 

Paper, pulp, and prod- 
ucts 

Printing and publishing 

Chemicals and aUied 
substances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 

All other manufactur- 
ing industries 



$29, 182 
39,382 



145, 126 

114, 361 

175,077 

171, 780 
983, 811 

562, 005 

43, 771 

1,359,197 

1, 829, 405 



SI, 389 
2, 

27,887 

2, 134, 023 

13,455 

10, 

14, 

13, 
80,449 

46, 

3,120 

114,471 

167,427 



$696 
2,447 



3,606,742 

19,771 

2,608 

11,214 

20,295 
145,301 

72, 

7,962 

83,131 

66,670 



$2,085 
5,435 



76,455 

5,640,765 

33,226 

13,276 

25, 551 

34, 287 
225; 750 

119, 

11, 082 

197, 

234,097 



Total manufacturing , 



Constraction 

Transportation and other 
pubhc utilities 1 

Trade 

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

Finance, banking, insur- 
ance, etc 

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

Inactive concerns 



30,923,351 



1,555 



,235 



3, 755, 824 
5,044,101 



350, 592 
4,329,146 



359, 430 
429,054 



24,914 
322, 772 



23,507 



101, 621 
451,618 



27,562 
62,664 



48,857 



461,051 
880,672 



52,476 
385, 436 



Total. 



44, 843, 583 



,447,999 



SOUTH CAROLINA. 



Agriculture and related in- 
dustries 


114 
19 

108 
143 

4 


50 
6 

51 
75 

1 


$160,717 
35,271 

349, 139 
8,831,401 

7,881 


$11,536 
2,978 

25,928 

812,396 

512 


$3,189 


$14,725 
2,978 

44,281 

1,420,186 

1,271 


64 
13 

57 
68 
3 


$419,868 
73,903 

489,350 

3,432,890 

13,494 


Mining and quarrying 

Manufacturing: 

Food products, hquors, 


18,353 
607,790 

759 


Textiles and textile 


Leather and leather 


Rubber and rubber 


Luml^er and wood 
products . . 


77 


23 

1 
28 

23 

10 

2 


213,241 

31,923 
134, 480 

143, 142 

32,469 

3,151 


18, 159 

3,192 

8,289 

11,143 
1,703 




18, 159 

3,192 
17,349 

14,221 

2,295 


54 

1 
22 

48 

12 

15 


980,023 

19,263 
96, 804 

1,589,145 

80,727 

493,259 


Paper, pulp, and prod- 
ucts 


2 

50 

71 
22 
17 




Prmting and publishing 
Chemicals and allied 


9,060 

3,078 

592 


Stone, clay, and glass 
products 


Metal and metal prod- 
ucts 



1 Data incomplete. (Sec text page 10.) 



STATISTICS OF INCOME. 



93 



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

Territories — Continued. 

SOUTH CAROLINA— Continued. 





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manufacturing— Contd. 
All other manufactur- 
ing industries 


15 


5 


S25,230 


$81,919 




SI, 919 


10 


$31,115 






Total manufacturing . 


509 


219 


9, 772, 057 


8,83,241 


$639, 632 


1,522,873 


290 


7,226,070 


Construction 


44! 25 


98,582 

564,075 
1,468,022 

154,849 
2,204,926 

28, 166 


5,779 

41,961 

86,487 

9,482 
127,492 

1,460 


3,675 

22,114 
38,009 

4,586 
34,600 

1,107 


9,454 

64,075 
124,496 

14,068 
162,092 

2,567 


19 

95 

842 

74 

20 
354 


291,023 


Transportation and other 
pubhc utilities ' 


236 
1,299 

131 
1,025 

29 
354 


141 

457 

57 
603 

9 


303,444 


Trade 


7,484,858 


Public service — profes- 
sional, amusements, 


204, 112 


Finance, banking, insur- 


1,740,974 


Combinations — predomi- 
nant industry not ascer- 
tainable 


152,688 




















Total 


3,760 


1,567 


14,486,665 


1,170,416 


746,912 


1,917,328 


2,193 


17,896,940 







SOUTH DAKOTA. 



Agricultm-e and related in- 


49 
56 

87 
3 


13 
22 

53 
2 


$37,473 
30,857 

157,426 
3,978 


$662 
840 

8,595 
137 




$662 
840 

14, 1S6 
137 


34 

34 
1 


$307,889 


Mining and quarrying 

Manufacturing: 

Food products, Uquors, 




145,965 


$5,591 


215,347 


Textiles and textile 


1,457 


Leather and leather 






Rubber and rubber 


1 
















Lumber and wood 


8 

40 
3 
15 
13 
9 


3 


22, 159 


1,714 




1,714 


5 

1 

16 

2 
8 
10 
5 


129,545 


Paper, pulp, and prod- 




2,828 


Printing and pubhshing 
Chemicals and allied 


24 
1 
7 
2 
4 


47,675 
1,377 
11,071 
19,926 
686 


1,824 


475 


2,299 


135,004 
4,038 


Stone, clay, and glass 
products 


318 
1,337 


228 
998 


546 
2,335 


42,697 


Metal and metal prod- 
ucts 


63,757 


All other maufactur- 
ing industries 


53,587 










Total manufacturing . 


179 


97 


264, 298 


13,925 


7,292 


21,217 


82 


648,260 


Construction 


31 

208 
895 

108 
529 

16 
142 


13 

145 
371 

61 
336 

4 


75,211 

.367,520 
1,049,522 

90,143 
1,228,531 

17,817 


4,682 

26,988 
55,035 

4,402 
70,363 

1,440 


7,329 

2,235 
16,332 

5,354 
7,247 

458 


12,011 

29,223 
71,367 

9,756 
77,610 


18 

63 
524 

47 
193 

12 
142 


67,942 


Transportation and other 


84,603 




2,716,370 


Public service — profes- 
sional, amusements, 
hotels etc 


90,277 


Finance, banking, insur- 


650,355 


Combinations — predomi- 
nant industry not ascer- 
tainable 


13,998 




















Total 


2,213 


1,062 


3, 161, 372 


178,337 


46,247 


221,584 


1,151 


4,725,659 







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



:10.) 



94 



STATISTICS OF IliTCOME. 



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

Territories — Continued . 

TENNESSEE. 



Industrial groups. 



Total 
num- 
ber 
of 
cor- 
pora- 
tions. 



Agriculture and related in- 
dustries 

Mining, quarrying 

Manufacturing: 

Food products, liquors, 

and tobacco 

Textiles and textile 

products 

Leather and leather 

products 

Rubber and rubber 

goods 

Lumber and wood 

products 

Paper, pulp, and 

products 

Printing and publishing 
Chemicals and allied 

substances 

Stone, clay, and glass 

products 

Metal and metal 

products 

All other manufactur- 
ing industries 



Total manufacturing. 



Construction 

Transportation and other 
public utilities ' 

Trade , 

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

Finance, banking, insur- 
ance, etc , 

Combinations — Predomi- 
nant industry not ascer- 
tainable 

Inactive concerns 



Total. 



Num- 
ber. 



251 
1,079 



Corporations reporting net income. 



Net 
income. 



$232, 758 
2,069,49<l 



5,553,320 

1,582,770 
1,351 



775, 
1,091, 



1,262,918 
6,497,513 



Income 
tax. 



$16,380 
15?, 049 



456, 608 
138, 891 



94, 438 
455,360 

9,353 



2,409,219 



War 
profits 

and 
excess 
profits 

tax. 



$323 
446,374 



866, 722 
122, 



12,356 
126,926 



54,253 
98,540 



32, 167 
460, 



153,322 
159,906 



Total 
tax. 



,323,330 
261, 



34,607 
197,395 

121,00' 

195, 496 

142, 162 

12,315 



186,665 
915,007 



247, 760 
615, 266 



Corporations 
reporting no 
net income. 



Num- 
ber. 



Agiiculture and related in- 
dustries 


470 
797 

325 
53 
14 
7 

120 

9 
186 

208 

68 

121 


233 

170 

191 
23 
4 


$1,123,056 
1,659,784 

4,252,578 

614,877 

3,270 


$81, 200 
134,462 

347,653 
41,012 


$61,129 
130, 125 

516,896 
71,260 


$142,329 
264,587 

864,549 
112, 272 


237 
627 

134 
30 

10 

7 
74 
4 

142 
31 

77 


$2, 152, 547 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 


52, 677, 816 

3,020,285 
804, 254 


Textiles andtextile 


Leather and leather 


661, 846 


Rubber and rubber 








39, 842 


Lumber and wood 
products 


5 
118 

66 

37 

44 


1,848,607 

116,363 
977, 706 

6,533,062 

.S.55,698 

441,443 


171,432 

9,284 
69, 734 

607, 164 

69,680 

35,399 


72,633 

7,311 
119,070 

75, 143 

116,051 

21,947 


244,065 

16, 595 

188, 804 

682,307 
185, 731 
57,346 


2,411,653 


Paper, pulp, and 
products 


125,159 


Printing and publishing 
Chemicals and allied 


567, 890 
4,410,316 


Stone, clay, and glass 
products 


297,634 


Metal and metal 
products 


1,552,523 



'Data incomplete. (See text page 10.) 



STATISTICS OF INCOME. 



95 



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

Territories — Continued. 

TEXAS— Continued. 





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 




Corporations reporting 


net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manufacturing — Cont d . 
All other manufactur- 
ing industries 


83 


31 


$421,093 


$37,974 


$3,953 


$41,927 


52 


$798,624 


Total manufacturing. 


1,194 


565 


16,064,697 


1,389,332 


1,004,264 


2,393,596 


629 


14, 690, 026 




128 

631 
2,663 

432 
2,459 

59 
352 


76 

447 
1,316 

265 
1,634 

33 


926,483 

9,817,132 
20,213,677 

2,307,303 
12,860,061 

419,945 


67,295 

859,621 
1,595,067 

181,340 
961,323 

27,430 


100, 788 

596,473 
2,718,732 

228,208 
316, 8.52 

23,957 


168, 083 

1,456,094 
4, 313, 799 

409,548 
1,278,175 

51,387 


52 

184 
1,347 

167 
825 

26 
352 


669, 954 


Transportation and other 


8,660,011 


Trade ... 


17,701,552 


PubUc service — Profes- 
sional, amusements, ho- 


646,488 


Finance, banking, insur- 


10,108,023 


Combinations — Predomi- 
nant industry not ascer- 


219,986 




110 
















Total 


9,185 


4,739 


65, 392, 138 


5,297,070 


5,180,528 


10, 477, 598 


4,446 


107,556,513 







Agriculture and related 


179 
723 

133 
14 

3 

5 

1 
42 

16 

24 

33 

30 


52 
70 

66 
11 

4 
1 

4 


$69, 010 
1,334,386 

695, 133 
44,800 
3,292 

2,688 
29,995 


$2,978 
126, 023 

58,768 

2,834 

42 

2,048 


$85 
23, 932 

36,142 
970 


$3,063 
149,955 

94,910 

3,804 

42 

69 

4,651 


127 
653 

67 
3 
1 
2 

1 

1 

IS 

10 
9 
21 
19 


$1, 173, 522 


Mining and quarrying 

Manufacturing: 

Food products, Uquors, 
and tobacco 


3,433,454 
9,772,448 


Textiles and textile 


26,677 


Leather and leather 
products 


2,766 


Rubber and rubber 




12,358 


Lumber and wood 


2,603 


4,532 


Paper, pulp, and 


274 


Printing and publishing. 
Chemicals and allied 


24 
6 
15 
12 
11 


226, 194 
641,081 
261, 100 
30,819 
13,700 


17, 355 
54,976 
24,098 
1,465 
290 


31,758 

83,070 

1,391 

194 


49, 113 

138,046 

25,489 

1,659 

290 


71,061 
97,986 


Stone, clay, and glass 
products 


40, 313 


Metal and metal prod- 


414, 146 


All othermanufacturing 


169, 295 








Total manufacturing. 


306 


154 


1,948,802 


161,945 


1.56, 128 


318,073 


152 


10,611,856 


Construction ... 


60 

123 

750 

160 
547 
2^ 

2ia 


30 

71 
358 

86 

320 

14 


122,234 

205, 612 
1,694,300 

579,061 

2,474,552 

142, 759 


7,159 

13,050 
120,972 

41,391 

179,206 

12,314 


4,550 
36,213 

64, 274 

61, 798 


15,042 

17.600 
157, 185 

105,665 

, 241,004 

12, 314 


30 

52 
392 

74 

227 

11 
213 


198, 996 


Transportation and other 

pubUc utilities ' 

Trade 


273,053 
, 3,208,653 


Public service— Professional, 
amusements, hotels, etc.. . 

Finance, banking, insur- 
ance etc 


173,612 

' 1,6.77, 975- 


Combinations— Predominant 
industry not ascertainable. 
Inactive concerns 


246, 521 




















Total 


3,086 


1, 1.55 


8,570,716 


665,038 


354,863 


1,019,901 


1,931 


20>997,642 







Data incomplete. (See text page 10.) 



96 



STATISTICS OF IE-COME. 



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





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Agriculture and related 
industries.. 


21 
23 

61 
29 


11 
14 

16 
2 


S15, 100 
240,569 

290,756 
511,613 
20,074 


$94 
20, 475 

19,837 
46,286 
1,550 




$94 
35, 100 

62,641 
69,567 
2,123 


10 
9 

22 
13 
3 


$132,309 
40, 849 

278 008 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 
and tobacco 


$14,625 

42,804 

23,281 

573 


Textiles and textile 
products 


662 400 


Leather and leather 
products 


6 214 


Rubber and rubber 
goods 




Lumber and wood 


48 

16 
21 

15 

52 

42 

2S 


22 

5 
17 

9 

28 
15 

8 


419, 125 

81,840 
116,403 

288,861 

1,026,207 

154, 509 

395, 108 


34,651 

7,008 
7,946 

25,058 

96,972 

14,497 

37, 305 


39,867 

1,210 

8,649 

35,893 
4,046 
1,275 

34,059 


74, 518 

8,218 
16, 595 

60, 951 

101,018 

15,772 

71, 364 


26 

11 
4 


353,363 
825, 004 


Paper, pulp and 


Printing and publishing 
Chemicals and aUied 

substances. . . 


19,055 
34 145 


Stone, clay, and glass 
products 


116 621 


Metal and metal prod- 


1, 444, 975 
501, 580 


All other manufactur- 
ing industries 


Total manufacturing . 


317 


161 


3, 304, 496 


291,110 


191,657 


482, 767 


156 


4,241,365 




3 

105 
219 

41 

161 

11 
31 












3 

27 

82 

13 

42 

7 
31 


13,269 


Transportation and other 


78 
137 

28 

119 

4 


235, 588 
832,350 

57,645 

1,599,527 

27,946 


16,280 
57,644 

2,424 

137,737 

1,875 


17 

45, 748 


16,297 
103, 392 

2,424 

141, 331 

3,524 


160, 106 


Trade 


353, 731 


PubUc service— Prof essional , 


25, 699 


Finance, banking, insur- 
ance, etc 


3,594 
1,649 


134, 572 


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


12, 374 




















Total 


932 


552 


6,313,221 


527,639 


257,290 


784, 929 


m 


5,114,274 







Agriculture and related 

industries 

Mining and quarrying 

Manufacturing: 

Food products, liquors, 

and tobacco 

Textiles and textile 

products 

Leather and leather 

products 

Rubber and rubber 

goods 

Lumber and wood 

products , 

Paper, pulp, and prod- 
ucts 

Printing and pubUshing 
Chemicals and allied 

substances 

Stone, clay, and glass 

products 

Metal and metal prod- 
ucts 

1 Data incomplete. (See text page 10.) 



122 
207 


28 
66 


267 


145 


69 


28 


18 


7 


1 


1 


151 


59 


24 

85 


16 
60 


98 


42 


51 


22 


97 


25 



$45,520 
3,454,949 


$1,445 
309,291 


$682 
157,375 


$2, 127 
466,666 


94 
141 


2,123,662 


166,334 


291,425 


457,759 


122 


3,085,589 


277, 211 


207,716 


484,927 


41 


754,848 


71,454 


31,&i3 


103, 397 


11 


1,056 










1, 167, 211 


98,544 


82,971 


181,515 


92 


868, 577 
1, 123, 735 


82, 153 
92,681 


30, 430 
132, 219 


112,583 
224,900 


8 
25 


394,813 


32,059 


17,911 


49,970 


56 


148,389 


10,643 


4,546 


15, 189 


29 


185,703 


13,094 


974 


14,068 


72 



STATISTICS OF IISTCOME. 



97 



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







VIRGINIA— Continued. 












Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporatioas 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Manufacturing— Contd. 
All othermauufacturiiig 
industries 


63 


16 


$123,450 


?8,646 


815, 840 


S24, 486 


47 


$539 851 






Total manufacturing. 


924 


421 


9, 977, 033 


852, 819 


815, 975 


1,668,794 


503 


10, 132, 971 




116 

263 
1,566 

230 

1,515 

288 
5,288 


172 
799 

129 

996 

25 


1,918,449 

22, 304, 516 
6,341,454 

795,854 

9,295,191 

317,490 


171, 359 

2,167,325 
485,507 

65,066 

699,773 

28,792 


80,549 

56,443 
279, 757 

48,006 

173,729 

2,236 


251,908 

2,223,768 
765,264 

113,072 

873, 502 

31,028 


47 

91 
767 

101 

519 

32 

288 


565,323 


Transportation and other 


Trade 


7,339,507 

394,283 

2,125,853 

370,011 
30 


Public service— Profesional 
amusements, hotels, etc. . 

Finance, banking, insur- 
ance etc 


Combinations — Predomi- 
nant industry not ascer- 


Inactive concerns 
















Total 


2,705 


54, 450, 456 


4, 781, 377 


1, 614, 752 


6, 3%, 129 








' 





WASHINGTON. 



Agriculture and related 

industries 

Mining and quarrjdng 

Manufacturing: 

Food products, liquors, 

and tobacco 

Textiles and textile 

products 

Leather and leather 

products 

Rubber and rubber 



Lumber and wood 
products 

Paper, pulp, and 
products 

Printing and pubUshing 
Chemicals and allied 

substances 

Stone, clay, and glass 

products" 

Metal and metal 



proaucts 

AU other manufacturing 
industries 



Total manufacturing 



Construction 

Transportation and other 
public utilities i 

Trade 

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

Finance, banking, insur- 
ance, etc 

Combinations — Predomi- 
nant industry not ascer- 
tainable 

Inactive concerns 



Total. 



573 
2,204 



76 
1,473 



259 
1,076 



1,669,652 
141,641 
22.699 



919,945 
1,584,379 

36,921 

524,541 

421,432 

175, 927 



9, 317, 970 
751,503 



5,310,349 
6,712,611 



1,735,598 
6,396,642 



$193,069 
120, 756 



132,263 



130,856 
429,782 



$82,490 
48,384 



172,868 
4,480 
2, 



241, 760 
163,435 



37,403 
3,134 
4,265 




127,568 
103,908 



$275, 559 
169, 140 



505,131 
13,499 
4,353 



234,100 
229,264 

1,086 

72,306 

38,611 

16,091 




4,360,752 



247 
1,076 



314 
1,128 



41 

1,472 



$4, 587, 580 
3, 125, 100 



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

7,804,890 

237,604 
143,336 

366,591 

120,885 

2,563,444 

627,727 



20,814,945 
721, 757 



2,998,548 
10, 844, 764 



913,758 
7,056,585 



302,787 
2,190 



1 Data incomplete. (See text page 10. ) 



98 



STATISTICS OF INCOME. 



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

Territories — Continued. 

WEST VIRGINIA. 





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 
tax. 


Num- 
ber. 


Deficit. 


Agriculture and related in- 


91 
1,134 

133 

27 

6 

4 

115 

9 
60 

40 

129 

72 
34 


16 
404 

82 
15 
3 


$46,767 
13,980,646 

2,121,496 
430,296 
72,430 


$2,333 
1,112,163 

176,411 
40,398 
6,346 


$1,351 
1,658,815 

215,791 
8,591 
4,770 


$3,681 
2,771,008 

392,202 
48,989 
11,116 


75 
730 

51 

12 

3 

4 

65 

3 
13 

24 

61 

49 
21 


$492,680 


Mining and quarrying 

Manufacturing: 

Food products, liquors, 


16,366,927 

456 882 


Textiles and textile 
products . 




Leather and leather, 
products 


1, 104, 786 


Rubber and rubber 


2,096,-325 


Lumb'e'r'and wood 


50 

6 

47 

16 

68 
23 
13 


851,401 

105,648 
356,741 

2,703,593 

2,960,847 

381,814 

550,237 


64,440 

8,662 
26,730 

221,488 

246,427 

30,912 

51,682 


74,272 

7,027 
30,804 

422,876 

407,838 

33,201 

28,906 


138,712 

15,689 
57,534 

644,364 

654,265 

64, 113 

80, 588 


Paper, pulp, and 


117,747 


Pfmting and pubUshing 

Chemicals and allied 

substances 


28,683 
377,083 


Stone, clay, and glass 


1,741.678 


Metal and metal 


8,574,381 


All other manul'actur- 
mg industries 


861,992 


Total manufacturing . 


629 


323 


10,534,503 


873,496 


1,234,076 


2,107,572 


306 


15,494,676 


Construction 


94 

227 
965 

146 
976 

49 
312 


64 

139 
617 

85 
717 

18 


439,946 

3,822,042 
6,564,578 

437,836 
6,785,635 

90,251 


31,587 

344,420 
511,714 

28,839 
485,544 

5,843 


34,747 

112,438 
520,379 

29,288 
295,624 

5,555 


66,334 

456,858 
1,032,093 

58,127 
781,168 

11,398 


30 

88 
348 

61 
259 

31 
312 


319,824 


Transportation and other 
public utilities i 


277, 958 


Trade 


3,411,435 


Public service — Profes- 
sional, amusements, ho- 


158,540 


Finance, banking, insur- 


877,358 


Combtaations — Predomi- 
nant industry not ascer- 
tainable 


407,957 


Inactive concerns 




Total 


4,623 


2,383 


42,702,204 


3,395,939 


3,892,303 


7,288,242 


2,240 


37,807,355 







WISCONSIN. 



Agriculture and related in- 


269 
190 

1,209 

205 

108 

18 

310 

91 
241 

101 

95 

667 


103 
51 

686 

100 

50 

6 

133 

41 
165 

43 

56 

214 


$834,940 
511,296 

6,457,836 

5,006,940 

1,715,899 

244,438 

3,549,283 

3,067,910 
1,950,584 

2,114,747 

477,402 

10,175,916 


$66,133 
41,684 

489,083 

405,323 

149, 572 

21,666 

295, 916 

292,630 
145,704 

181, 104 

33,935 

858,131 


$60,302 
30,540 

986,778 

825,191 

99,343 

17,343 

380,266 

125,806 
281,527 

220,55:5 

51, 732 

844,958 


$126,435 
72^224 

1,475,861 
1,230,514 

248,915 
39,009 

676, 182 

418,4:56 
430,231 

404,657 

85,667 

1,703,089 


166 
139 

105 

58 
12 

177 

50 
76 

58 

39 

453 


$1,335,897 


Mining and quarrying 

Manufacturing: 

Food products, liquors. 


648,112 
9,601,760 


Textilesand textile 


2,394,693 


Leather and leather 


3,040,328 


Rubber and rubber 


2,276,693 


Lumber and' wood 


9,404,296 


P apcr , pulp, and 


3,061,357 


Printing and publishing 
Chemicals and aUicd 


281,008 
2,344,805 


Stone, clay, and glass 


238,135 


Metal and metal 
products 


22,311,959 



1 Data incomplete. (See text page 10.) 



STATISTICS OF INCOME. 



99 



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





Total 
num- 
ber 
of 
cor- 
pora- 
tions. 


Corporations reporting net income. 


Corporations 
reporting no 
net income. 


Industrial groups. 


Num- 
ber. 


Net 
income. 


Income 
tax. 


War 
profits 

and 
excess 
profits 

tax. 


Total 

tax. 


Num- 
ber. 


Deficit. 


Manufacturing— Contd. 
All other manufactur- 
ing industries 


370 


142 


$3,754,554 


$307,259 


$325, 045 


$632,304 


228 


$4,517,501 


Total manufacturing . 


3,415 


1,636 


38,515,509 


3,1&3,323 


4,161,542 


7,344,865 


1,779 


59,472,535 


Construction . 


263 

775 
2,706 

539 
2,826 

82 
1,077 


162 

526 
1,395 

298 
1,806 

32 


928,637 

3,258,709 
9,311,336 

1,376,375 
16,139,458 

506,046 


61,539 

271,685 
685,927 

92,954 
1,265,545 

33,886 


71,313 

97,982 
590,909 

119,479 
192, 131 

362 


132, 852 

369,667 
1,276,836 

212,433 
1,457,676 

34,248 


101 

249 
1,311 

241 
1,020 

50 
1,077 


839 339 


Transportation and other 


1,035,022 
10,404,730 

► 815, 461 
5,766,576 

251,736 


Trade 


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


Finance, banking, insur- 
ance, etc 

Combinations — Predomi- 
nant industry not ascer- 


Inacfive concerns 
















Total 


12,142 


6,009 


71,382,306 


5,702,676 


5,324,560 


11,027,236 


6,133 


80,569.408 





Agriculture and related in- 


278 


. 


$96,237 
635,416 

38,092 


$2,361 
59,078 

2,185 


$126 
14,904 

1,212 


$2,487 
73,982 

3,397 


214 
132 

10 


$3,074,017 
4,025,610 

80,461 






Manufacturing: 

Food products, liquors, 
and tobacco 


21 


11 


Textiles and textile 


Leather and leather 


















Rubber and rubber 
goods 


















Lumber and wood prod- 
ucts 


4 


s 


86,714 


8,083 


3,559 


11,642 


1 


5,560 


Paper, pulp, and prod- 


Printing and publishing 
Chemical and allied 


24 
• 5 

1 
2 


14 

1 
3 


54,634 
1,563 
10,617 


3,187 


2,198 


5,385 


10 
4 
4 
1 
2 


13,084 


Stone, clay, and glass 
products 


463 




463 


11 804 


Metal and metal prod- 
ucts 




4,094 

7,492 


All other manufacturing 
industries 












Total manufacturing - 


64 


32 
11 

37 
171 

34 
205 

5 


191,620 


13,918 


6,969 20,887 


32 


257,470 




15 

71 
333 

62 
316 

9 
341 

1,663 




877 


197 1 074 


4 

34 
162 

28 
111 

4 

341 


15 951 


Transportation and other 
pubUc utilities i 


197,552 
1,005,181 

71,627 
983,555 

43,935 


14,&39 
71,504 

2,602 
66,443 

3,205 


12,063 

54,484 

836 
28,914 

2,158 


26,902 
125,988 

3,438 
95,357 

5,363 


225,803 




Public service— Profes- 
sional, amusements, ho- 


107,035 
391,302 


Flnance, banking, insur- 


Combinations— Predomi- 
nant industry not ascer- 
tainable 


Inactive concerns 


' 10 


Total 


601 


3,250,804 


234,827 


120,661 


355,478 


1,062 


8,926,569 





Data incomplete. (See text page 10.) 



100 



STATISTICS OF INCOME. 



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

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

AGRICULTURE AND RELATED INDUSTRIES. 



Income classes. 


Num- 
ber. 


Net income. 


Income 
tax. 


Warprofits 
and excess 
profits tax. 


Total tax. 


Average 
amount 
of tax. 


Per cent 
of total 
tax^to 
net In- 
come. 


Reporting net income: 

$0 to $2,000 


1,881 
576 
276 
3ai 

49 

27 

7 

1 5 


1,455,108 
1,869,099 
1,916,400 
7,312,563 
3,364.942 
3,756,560 
2,324,404 

■ 18,719,116 














$74,277 
132,474 
640, 158 
297,102 
353,044 
212,075 

1,724,399 


$4,301 
42,768 
438,472 
276, 695 
303, 878 
130, 689 

1,371,630 


$78, 578 
175,242 
1,078,630 
573,797 
656.922 
342, 764 

3,096,029 


$136 
636 
3,329 
11,710 
24,330 
48,966 

516,005 




$5 000 to $10 000 


q 14 






$50,000 to $100,000 

$100,000 to $250,000 

$250,000 to $500,000 

$500,000 to $1,000,000 


17.05 
17.49 
14.74 


$5,000,000 and over 


^1 




Total 


3, 146 

5, 578 


40, 718, 192 
3 88,562,898 


3, 433, 529 


2, 568, 433 


6,001,962 


n,908 


2 14 74 


Reporting no net income 
















8,724 


3 47, 844, 706 


3,433,529 


2,568,433 


6,001,962 













MINING AND QUARRYING. 



Reporting net mcome: 

$0 to $2,000 


2,161 
660 
404 
646 
185 
195 
53 
31 
28 
2 


$1,626,342 
2,101,507 
2,888,294 
15,416,145 
13,267,709 
30,434,917 
18,277,201 
20,982,219 
56,296,890 
23,&42,699 












$2,000 to $5,000 


$82,727 
196,311 
1,303,964 
1, 134, 251 
2,612,005 
1,548,2.54 
1,814,366 
4,927,798 
2,184,916 


$7,535 
62,065 
1,033,013 
1,383,053 
3.395,686 
2, 147, 030 
1,983,803 
4,299,125 
1, 852, 714 


$90,262 
258,376 
2, .337, 577 
2,517,304 
6,007,691 
3, 695, 284 
3, 798, 169 
9,226,923 
4,037,630 


$137 

640 

3,619 

13,607 

30,809 

69, 722 

122, 521 

329, 533 

2,018,815 


4 30 


$5,000 to $10,000 


8.94 


$10,000 to $50,000 


15.16 


$50,000 to $100,000 

$100,000 to $250,000 

$250,000 to $500,000 

$500,000 to $1,000,000 

$1,000,000 to $5,000.000.... 
$5, 000, 000 and over 


18.97 
19. 73 
20.21 
18.10 
16.39 
16.93 


Total 


4,365 
13,295 


185,133,923 
3 414,488,951 


15, 804, 592 


16,164,624 


31,969,216 


2 7,324 


2 17. 26 


Reporting no net income .... 














Grand total 


17,660 


3 229,355,028 


15,804,592 


16,164,624 


?1, 969, 216 













MANUFACTURING— EMBRACING ALL MANUFACTURES. 



Reporting net income: 

$0 to $2,000 
















13, 58(1 


$11, 714, 358 












$2,000 to $5,000 


7,093 


22,715,886 


$850,637 


$79,611 


$930,248 


$131 


4.10 


$5 000 to $10 000 


4,320 
7,662 


30 947 905 


2 134,585 


772, 492 


2 907,077 


673 




$10,000 to $50,000 


176,350,554 


15,148,471 


12,762,374 


27,910,848 


3,643 


15.83 


$50,000 to $100,000 


1,919 


134, 505, 872 


11,920,430 


13, 635, 095 


25,555,525 


13,317 


19.00. 


$100,000 to $250,000 


1,404 


218,642,156 


19, 316, 319 


24,361,422 


43, 677, 741 


31,110 


19.98 


$250,000 to $500,000 


541 


186, 855, 751 


16,038,069 


21,184,618 


37, 222, 687 


68, 803 


19.92 


$500,000 to $1,000,000 

$1,000,000 to $5,000,000. . . 


281 


194,973,696 


16, 824, 190 


23, 792, 732 


40,616,922 


144, 544 


20.83 


20C 


403,728.199 


35. 293, 883 


49, 824, 452 


85,118,336 


425, 592 


21.08 


$5,000,000 and over 


30 


397,351,231 


33, 508, .'■>45 


64, 322, 320 


87, 830, 865 


2,927,696 


22.10 


Total 


37,030 


1,777,785,608 


151,035,132 


200,735,117 


351,770,249 


2 9, 500 


2 19. 79 


Reporting no net income 


42,718 


3 1,898,831,377 






















Grand total 


79, 748 


3 121,045,769 


151,035,132 


200,735,117 


351,770,249 













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



STATISTICS OF INCOME. 



101 



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

MANUFACTURING— FOOD PRODUCTS, LIQUORS, AND TOBACCO. 



Income classes. 


Num- 
ber. 


Net income. 


Income 
tax. 


Warprofits 
and excess 
profits tax. 


Total tax. 


Average 
amount 
of tax. 


Per cent 
of total 
tax to 
net in- 
come. 


Reporting net income: 

$0 to $2,000 


2,943 
1,342 
815 
1,418 
331 
203 
71 
45 
32 


$2,456,003 
4, .326, 136 
5,847,514 
32,765,385 
23,261,799 
30,929,350 
24,914,144 
32, 862, 303 
69,364,928 
92,448,711 












$2,000 to $5,000 


$164,043 
403,830 
2,788,973 
1,994,632 
2,651,957 
2.046,843 
2, 799, 695 
5,696,975 
8, 254, 485 


$18, 110 
161, 800 
2,952,757 
2,936,785 
4, 167, 530 
3,384,220 
4,951,214 
11,052,798 
9,239,657 


$182, 153 
565,630 
5,741,730 
4,931,417 
6,819,487 
5,431,063 
7,750,909 
16,759,773 
17, 494, 142 


$136 

694 

4,049 

33' 594 
76,494 
172, 242 
523, 743 
2,499,163 


4 21 


$5 000 to $10 000 


9.67 


$10,000 to $.50,000 


$50,000 to $100,000 

$100,000 to $250,000 

$250,000 to $500,000 

$500,000 to $1,000,000 

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


21. 20 
22.05 
21.80 
23.59 
24.16 
18.92 


Total 


7,207 
6, 570 


319,176,273 
3 309,161,987 


26,801,433 


38,874,871 


65,676,304 


2 9, 113 






















13,777 


10,014,286 


26,801,433 


38,874,871 


65,676,304 













MANUFACTURING— TEXTILES AND TEXTILE PRODUCTS. 



Reporting net income: 

$0 to $2,000 


1.764 

1,020 

563 

1,050 

353 

300 

136 

76 

48 

2 


$1,631,333 
3,218,263 
4,019,954 
25, 114, 179 
24,617,130 
46,440,523 
47,561,680 
51,244,413 
97,007,993 
26, 500, 615 












$2 000 to $5 000 


$119,117 
277,234 
2, 165, 725 
2,246,841 
4,ni,795 
3,989,639 
4,526,078 
8,320,137 
1,886,165 


$10,337 
103,665 
1,547,701 
2,163,069 
4, 814, 854 
5,814,058 
5,522,333 
12, 552, 447 
7,044,875 


$129,454 
380,899 
3,713,426 
4,409,910 
8, 926, 649 
9,803,697 
10,048,411 
20,872,584 
8,9.31,040 


$127 

677 

3,537 

12, 492 

29, 755 

72,086 

132, 216 

434, 845 

4,465,520 


4.02 


$5,000 to $10,000 




14.78 
17.91 
19.22 
20.61 
19.61 
21. .52 
33.70 


$50,000 to $100,000 

$100,000 to $250, 000 

$250,000 to $500,000 

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


Total 


5,312 
5,560 


327,356,083 
3 189,439,330 


27,642,731 


39, 573, 339 


67,216,070 


2 12,654 


2 20. 53 
















Grand total 


10,872 


137,916,753 


27,642,731 


39,573,339 


67,216,070 













MANUFACTURING— LEATHER AND LEATHER PRODUCTS. 



Reporting net income: 

$0 to $2,000 


302 
182 
106 
218 
76 
58 
14 
17 
17 
11 


$262,444 

587,291 

752,384 

5,001,277 

5,108,534 

9,047,030 

4, 745, 251 

11,659,103 

} 19,901,322 












$2,000 to $5,000 . 


$23,441 
50,848 
425, 491 
442,678 
787, 862 
396, 097 
966, 779 
1,765,629 


$2,053 

17,263 

349,891 

536,966 

1, 136, 252 

755, 477 

1,806,230 

2,351,890 


$25,494 

68, 111 

775,382 

979,644 

1,924,114 

1,1.51,574 

2, 773, 009 

4,117,519 


$140 

643 

3,557 

33' 174 

82,255 
163,118 

514,690 


4.34 
9.05 
15. .50 
19.17 
21.27 
24.27 
23.78 
20.69 


$5 000 to $10 000 


$10,000 to $50,000 


$50,000 to $100,000 

$100,000 to $250, COO 

$250,000 to $500,000 

$500,000 to $1,000,000 

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


Total 


981 
1,203 

2,184 


57,064,636 
8 105, 909, 355 


4, 858, 825 


6,956,022 


11,814,847 


2 12,044 


2 20. 70 


Reporting no net income 














Grand total 


3 48,844,719 


4,858,825 


6,956,022 


11,814,847 













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



102 



STATISTICS OF INCOME. 



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

MANUFACURING— RUBBER AND RUBBER GOODS. 



industrial 



Income classes. 


Num- 
ber. 


Net income. 


Income 

tax. 


Warprofits 
and excess 
profits tax. 


Total tax. 


Average 
amoimt 
of tax. 


Per cent 
of total 
tax to 
net in- 
come. 


■Reporting net income: 


64 
41 
17 
46 
25 


$54,115 

139,577 

125,221 

1,108,662 

2,548,526 












$2,000 to $5,000 


$6,965 

9,056 

99; 257 

224,483 


$434 

953 

67,770 

218, 165 


$7,399 
10,009 
167,027 
442,648 


$180 

3,631 
17,706 


5.30 




7.99 


■$10 000 to $50 000 


15.07 


$50'000 to $106,006 


17.37 


$250^000 to $500^000 


3 


1,125,572 


108,248 


80, 137 


188,385 


62,795 


16.74 


$1 000 000 to $5 000 000 


















































196 
445 


5,101,673 
3 101,561,735 


448,009 


367,459 


815,468 


2 4, 161 


2 15 98 


-Reporting no net income 














Grand total 


641 


3 96,460,062 


448,009 


367,459 


815,468 













MANUFACTURING— LUMBER AND WOOD PRODUCTS. 



-Reporting net income: 


815 
603 
375 
861 
186 
111 
24 
18 
11 


$760,974 
1,973,099 
2,728,451 
20,045,816 
12,481,233 
17,192,850 
8,018,344 

1 7,310,284 














S74, 624 

191,089 

1,747,617 

1,110,191 

1,567,340 

727,545 

642,807 




$4, 750 

53,018 

1,205,001 

1,056,643 

1,337,475 

598, 785 

930, 188 


$79,374 
244,107 
2,952,618 
2, 166, 834 
2,904,815 
1,326,330 
1,572,995 


$132 
651 
3,429 
11,650 
26, 170 
55,264 

174,777 


4.02 


$5 000 to $10 000 


8.95 




14.73 


850,000 to $100,000 

$100,000 to $250,000 

1250,000 to $500,000 

$500,000 to $1,000,000 

$1,000,000 to $5,000,000. . . 


17.36 
16.90 
16.54 
21.52 


















Total 


2,984 
3,749 


70,511,051 

3 120,219,887 


6,061,213 


6,185,860 


11,247,073 


« 3, 769 


2 15.95 


Reporting no net income 
















6,733 


3 49,708,836 


6,061,213 


5,185,860 


11,247,073 













MANUFACTURING— PAPER, PULP, AND PRODUCTS. 



Reporting net income: 


148 
135 
83 
221 
54 
56 
17 
11 
5 


$139, 156 
429,396 
591, 335 
5,076,857 
3, 977, 165 
8,874,747 
6, 095, 705 
7,510,456 
12,187,020 












$2,000 to $5,000 


$15, 104 
37,833 
439, 534 
342, 380 
817, 705 
557,607 
639, 152 
1,089,541 


$131 
10,617 
301, 286 
376,825 
704,944 
413, 268 
989, 918 
848, 217 


$15, 235 
48,450 

740, 820 

719, 205 
1,522,649 

970, 875 
1,629,070 
1,937,758 


$113 
584 
3,352 
13,319 
27,190 
57, 110 
148, 097 
3S7, 552 


3.55 


$5 000 to $10 000 . 


8.19 


$10 000 to $50 000 


14.59 


$50^000 to $106,006 

$100,000 to $250,000 

$250,000 to $500,000 

$500,000 to $1,000,000 

$1,000,000 to $5,000,000 . . . 


18.08 
17.16 
16.93 
21.69 
15.90 


















Total 


730 
946 


44,881,837 
3 49,178,592 


3,938,856 


3,645,206 


7,584,062 


2 10,389 


2 16.90 


Reporting no net income 
















1,676 


3 4,296,755 


3,938,856 


3,645,206 


7,584,062 













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



STATISTICS OF INCOME. 



103 



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

MANUFACTURING— PRINTING AND PUBLISHING. 



Income classes. 


Num- 
ber. 


Net income. 


Income 

tax. 


Warprofits 
and excess 
profits tax. 


Total tax. 


Average 
amount 
of tax. 


Per' cent 
of total 
tax to 
net in- 
come. 


Reporting net income: 

$0 to $2,000 


2,244 

1,194 

651 

928 

171 

111 

46 

24 

116 

1 1 


$1,968,461 
3,763,066 
4,647,378 
20, 062, 396 
12,066,716 
17,220,311 
15, 060, 682 
15,903,332 

1 33,464,248 












$2 000 to $5,000 


$135,954 
321,351 
1,673,938 
1, 037, 515 
1,438,016 
1, 282, 355 
1,334,814 
2,697,887 


$13,209 
159,697 
1,916,569 
1,640,335 
2,569,995 
2, 126, 432 
2,538,009 
6, 297, 290 


$149, 163 
481,048 
3, 590, 507 
2,677,850 
4,008,011 
3,408,787 
3,872,823 
8, 995, 177 


$125 
739 
3,869 
15,660 
36, 108 
74, 104 
161,368 

529, 128 


3 96 


$5,000 to $10,000 








$50,000 to $100,000 

3100,000 to $250,000 

3250,000 to $500,000 

$500,000 to $1,000,000 

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


22.19 
23.27 
22.63 
24.35 

26.87 


Total 

Reporting no net income 


5, 3S6 
3,046 


124, 156, 590 
3 26,679,985 


9,921,830 


17, 261, 536 


27,183,366 


2 5,047 


2 21.89 












Grand total . 


8,432 


97,476,605 


9,921,830 


17,261,536 


27,183,366 













MANUFACTURING— CHEMICALS AND ALLIED SUBSTANCES. 



Reporting net income: 

$0 to $2,000 


1,029 
396 
247 
501 
126 
108 
42 
23 
25 
5 


$712,490 
1,286,249 
1,769,661 
11,635,064 
8,988,797 
17,231,602 
14,. 394, 165 
16,008,389 
48, 130, 020 
38,060,852 










• 


$2 000 to $5 000 


$49,774 
120,201 
1, 015, 187 
777,897 
1,520,290 
1,189,592 
1,355,632 
4, 649, 760 
3,632,456 


$4,768 

39,626 

827, 645 

987, 591 

1, 964, 689 

2, 157, 403 

2, 297, 689 

5,880,114 

1,127,538 


$54,542 
159, 827 
1,842,832 
1,765,488 
3, 484, 989 
3, 346, 995 
3,653,321 
10, .529, 874 
4, 759, 994 


$138 
647 
3,678 
14, 012 
32, 268 
79,690 
158, 840 
421, 195 
951,999 


4 24 


$5^000 to $10,000 




$10,000 to $50 000 


15 84 


$50,000 to $100,000 

$100,000 to $250,000 

82,50,000 to $500,000 

$500,000 to $1,000,000 

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


19.64 
20.22 
23.25 
22.82 
21.88 
12.51 


Total 


2,502 
3,422 


1.58, 217, 289 
3 132,881,065 


14,310,789 


15,287,073 


29,597,862 


2 11,830 


2 18 71 


Reporting no net income .... 














Grand total 


5,924 


25,336,224 


14,310,789 


15,287,073 


29,597,862 






1 



MANUFACTURING— STONE, CLAY, AND GLASS PRODUCTS. 



Reporting net income: 

$0 to $2,000 

$2,000 to $5,000 

$5,000 to $10,000 

$10,000 to $50,000 

$50,000 to $100,000 

$100,000 to $2.50,000 

$250,000 to $.500,000 

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

Total 

Reporting no net income. . . 

Grand total 



l'683 



3,681 



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



9,756,499 
3, 259, 793 



43,496,706 



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

1, 213, 751 
726, 551 
654, 441 

1, 718, 529 



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



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

2,883,679 



$139 

613 

3,744 

13,447 

33,902 

58, 730 

121,683 

360, 460 



4.30 
8.74 
16.34 
19.66 
22.03 
17.80 
16.58 



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

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

3 Deficit. 



104 



STATISTICS OF INCOME. 



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

Continued. 

MANUFACTURING— METAL AND METAL PRODUCTS. 



Income classes. 


Num- 
ber. 


Net income. 


Income 
tax. 


Warprofits 
and excess 
profits tax. 


Total tax. 


Average 
mount 
Of tax. 


Per cent 
of total 
tax to 
net in- 
come. 


Reporting net income: 

$0 to $2,000 ... . 


1,889 
994 
682 
1,177 
289 
235 
108 
43 
43 
8 


$1,625,238 
3,202,299 
4,897,829 
27,203,469 
20,091,860 
37,312,791 
36,983,049 
30,299,359 
93,274,678 
182,476,288 












$2,000 to $5,000 


$119,405 
337,815 
2,341,375 
1,825,376 
3,286,949 
3,255,429 
2,579,026 
8,272,817 
14,542,977 


$10,748 
93 901 
1,584,184 
1,635,781 
3,734,474 
3,266,201 
3,002,072 
9,064,323 
31,354,867 


$130,153 
431,716 
3,925,559 
3,461,157 
7,021,423 
6,521,630 
5,581,098 
17,337,140 
45,897,844 


$131 

633 

3,335 

11,976 

29,878 

60,385 

129,793 

403, 189 

5,737,231 








$10 000 to $50 000 


14 43 


$50,000 to $100,000 

$100,000 to $250,000 

$250,000 to $500,000 

$500,000 to $1,000,000 

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


17.22 
18.81 
17. 63 
18.42 
18.58 
25.15 


Total 


5,468 
10,068 


437,366,860 
3 666,001,897 


36, 561, 169 


53,746,551 


90,307,720 


2 16, 516 




Reporting no net income 














Grand total 


15,536 


3 228,635,037 


36,561,169 


53,746,551 


90, 307, 720 













ALL OTHER MANUFACTURING INDUSTRIES. 



Reporting net income: 

$0to$2,000 


1,721 
789 
512 
819 
196 
129 
55 
24 
16 
5 


$1,453,552 
2,511,259 
3,682,966 
18,643 883 
13,702,035 
20,082,4&3 
19,709,654 
16,707,392 
29,692,764 
38,010,829 












$2 000 to $5,000 


$91,240 
255,016 
1,608,941 
1,239,537 
1,920,654 
1, 758, 163 
1, 473, 452 
2,695,268 
3, 432, 116 


$10,989 
97,333 
1,268,163 
1,255,725 
1,992,018 
1,846,935 
1,571,762 
2,440,932 
3,337,605 


$102,229 
352,349 
2, 877, 104 
2,496,262 
3,912,672 
3,605,098 
3,045,214 
5 136,200 
6,769,721 


$130 

688 

3,513 

12,731 

30,331 

65, 547 

126, 884 

321,013 

1,353,944 


4 07 


$5,000 to $10,000 


9.57 


$10,000 to $50,000 


15 43 


$50,000 to $100,000 

$100,000 to $250,000 

$250,000 to $500,000 

$500,000 to $1 ,000,000 

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


18.21 
19.48 
18.29 
18.23 
17.30 
17.81 


Total 


4,266 
6,026 


164, 196, 817 
8 171,537,751 


14,474,387 


13,821,462 


28,295,849 


2 6,633 


2 17, 23 


Reporting no net income 
















10, 292 


3 7,340,934 


14,474,387 


13,821,462 


28,295,849 













CONSTRUCTION. 



Reporting net income: 

$0 to $2 000 


2,568 

1 660 

786 

848 

102 

47 

21 

2 

7 


$2,301,630 
5,258 479 
5, 488, 833 

17,718,212 
6,891,012 
7, 188, 271 
7,475,579 
1,258,691 

13; 754, 661 












$2,000 to $5,000 


$194, 855 
368,306 

1,425,213 
570, 846 
589,939 
555, 969 
105, 051 

1,062,152 


$25,324 
243,923 
2,215,870 
1,108,492 
1,123,415 
1,163,023 
200,010 
2,642,498 


$220, 179 
612,229 
3,641,083 
1,679,338 
1,713,354 
1,718,992 
305, 061 
3,704,650 


$133 
779 
4,294 
16,464 
36, 454 
81,857 
152,531 
529,236 


4.19 


$5,000 to $10,000 


11.15 


$10,000 to $50,000 


20.55 


$50,000 to $100,000 

$100,000 to $250,000 

$250,000 to $500,000 

$500,000 to $1,000,000 

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


24.37 
23.84 
22.99 
24.24 
26.93 


















Total 


6,041 
4,320 


67,335,368 
8 51,507,351 


4,872,331 


8, 722, 555 


13, 594, 886 


2 2,250 


2 20. 19 


Reporting not net income 














Grand total 


10,361 


15,828,017 


4,872,331 


8, 722, 555 


13, 594, 886 













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



STATISTICS OF INCOME. 



105 



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

Continued. 

TRANSPORTATION AND OTHER PUBLIC UTILITIES. 



Income classes. 


Num- 
ber. 


Net income. 


Income 
tax. 


Warprofits 
and excess 
profits tax. 


Total tax. 


Average 
amount 
of tax. 


Per cent 
of total 
tax to 
net in- 
come. 


Reporting net income: 

$0 to $2,000 


6,931 
1,921 
940 
1,222 
273 
222 
139 
63 
96 
24 


$4,540,446 
5, 999, 615 
6,660,048 
27,303,132 
18,842,825 
35, 587, 844 
48,851,449 
44,031,699 
206,769,295 
423,285,101 












$2,000 to $5,000 


$252,231 
468,494 
2, 404, 179 
1,755,033 
3,354,119 
4,577,607 
4,248,587 
19,307,700 
40,502,281 


$17,272 
122,395 
1,287,685 
1,012,615 
1,700,019 
1,451,980 
1,319,484 
7,139,295 
10, 100, 889 


S269, 503 
590,889 
3,691,864 
2,767,648 
5,054,138 
6,029,487 
5,568,071 
26,446,995 
50, 603, 170 


$140 

629 

3,021 

10, 138 

22,766 

43,378 

88,382 

275, 490 

2,108,465 


4 49 


S5 000 to $10,000 


8 87 


$10,000 to $50,000 




$50,000 to $100,000 

$100,000 to $250,000 

$250,000 to $500,000 

$500,000 to $1 ,000,000 

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


14.69 
14.20 
12.34 
12.65 
12.79 
11.95 


Total 


11,831 

7,274 


821,871,454 
3 323,368 793 


76,870,131 


24,151,634 


101,021,765 


2 8,539 


2 19 29 


Reporting no net income 


















Grand total 


19, 105 


498,502,661 


76,870,131 


24,151,634 


101,021,765 













Reporting net income: 

$0 to $2,000 


19,515 
10,723 
5,123 

5,818 
853 
504 
145 
76 
47 
5 


$17,610,019 
34,086,700 
35, 885, 495 

122,485,925 
59,637,908 
75,481,472 
49,389,137 
49, 967, 239 
81,671,950 
45, 729, 452 












$2,000 to $5,000 


$1,306,851 
2,477,998 

10,573,416 
5,308,321 
6, 656, 361 

4', 393; 838 
7,115,583 
4,060,426 


$14r,4i7 
917, 6:3 
8,585,210 
6, 149, 330 
8,587,274 
4,923,000 
5,225,145 
10, 582, 0.4 
5, 346, 173 


$1,454,268 
3, 395, 021 
19, 158, 626 
11,457,651 
15, -243, 635 
9, 309, 425 
9, 618, 983 
17, C97, 607 
9, 406, 699 


$136 

663 

3,293 

13, 432 

30, 245 

64,203 

126, 566 

376, 545 

1, 881, 340 




$5 000 to $10,000.. 


9 46 


$10 000 to $50 000 


15 64 


$50'000 to $100,000 

■$100,000 to $250 ,000 

$250,000 to $500,000 

$500,000 to $1,000,000 

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


19.21 
20.20 
18.85 
19.25 
21.67 
20.57 




42,809 
45, 370 


571,945,297 
3 626,828,343 


46, 279, 219 


60, 463, 296 


96,742,515 


2 2, 260 




















Grand total 


88, 179 


3 54, 883, 046 


46, 279, 219 


50,463,296 


96,742,515 













PUBLIC SERVICE— PROFESSIONAL, AMUSEMENTS, HOTELS, ETC. 



Reporting net income: 

$0 to $2,000 


3,172 

4,770 

1,094 

1, 305 

204 

98 

36 

8 

7 


$1, 169, 418 
10,408,982 

7,761,033 
27,007,174 
14,030,291 
15,020,758 
12, 599, 780 

6,431,498 
10, 443, 620 












$2,000 to $5,000... 


$274, 983 

536, 781 

2,228,626 

1,222,910 

1,303,048 

1,086,257 

496, 351 

867, 817 


$34,914 
303, 216 
2, 682, 442 
1,909,906 
1, 914, 350 
1,591,660 
1, 164, 978 
1, 650, 869 


$309, 897 
839, 997 
4,911,068 
3, 132, 816 
3,217,398 
2,677,917 
1, 661, 329 
2,518,676 


$65 
768 
3,763 
15,356 
32,831 
74,386 
207,666 
359, 811 


2 9S 


$5,000 to $10,000 




$10,000 to $50,000... 


18.18 


$50,000 to $100,000 

$100, 000 to $250,000 

$250,000 to $500,000 

$500,000 to $1,000,000 

$1,000,000 to $5,000,000. . . 


22.33 
21.42 
21.25 
25.83 
24.12 


















Total 


10,694 
8,409 


104,872,554 
3 45, 939, 035 


8,016,773 


11,252,325 


19, 269, 098 


2 1,802 


2 18 37 


Reporting no net income. . . 
















Grand total 


19, 103 


58,933,519 


8, 016, 773 


11,252,325 


19, 269, 098 













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



106 



STATISTICS OF mCOME. 



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

Continued. 

FINANCE, BANKING, INSURANCE, ETC. 



COMBINATIONS, PREDOMINANT INDUSTRY NOT ASCERTAINABLE. 



Income classes. 


Nirni- 
ber. 


Net income. 


Xno&iae 

itas. 


Warprofits 
and excess 
profits tax. 


Total tax. 


Average 
amount 
of tax. 


Per cent 
of total 
tax to 
net in- 
come. 


Reporting net income: 

$0 to $2,000 


24, 963 

12, 783 

7,092 

7,370 

976 

593 

181 

86 

70 

8 


$20,961,801 
40,921,822 
49,947,795 

150,871,972 
67,299,666 
89,546,646 
61,454,529 
57,222,958 

135,015,835 
66,053,781 












$2 000 to $5 000 


$1,467,396 
3,255,995 

12,131,884 
5,729,767 
7,562,197 
5,130,248 
4,656,869 

11,094,766 
6,027,286 


$69, 639 
469, 654 
4,042,257 
2,434,554 
3,341,102 
2,539,492 
1,623,280 
3,851,995 
843, 261 


$1,537,035 
3,725,649 

16, 174, 141 
8,164,321 

10,903,299 
7,669,740 
6, 280, 149 

14,946,711 
6, 870, 547 


$120 

525 

2,195 

8,365 

18,387 

42,374 

73, 025 

213,524 

858, 818 


3 7&- 


$5,000 to $10,000 


7.46- 


$10,000 to $50 000 


10 72 


$50,000 to $100,000 

$100,000 to $250,000 

$250,000 to $500,000 

$500,000 to $1,000,000 

$1,000 jOOO to $5,000,000... 
85,000,000 and over 


12.13 

12.18 
12. 48 
10.97 
11.07 
10.40 


Total 


54,122 
28,736 


739,296,805 
3 363,165,913 


57,056,408 


19, 215, 184 


76,271,592 


2 1,409 


2 10 32 




















82,858 


376, 130, 892 


57,056,408 


19,215,184 


76,271,592 













Reporting net income: 

$0toS2,000 ... 


680 
216 
99 
132 
34 
18 
13 
3 
6 


$516, 459 
687, 315 
672, 262 
3,007,814 
2,602,174 
2,717,815 
4,486,043 
2,037,378 
10,361,352 












$2,000 to $5,000 


$25, 934 
45, 548 
260,949 
237, 669 
246,058 
395, 409 
194,744 
1, 669, 195 


$1,684 
11,586 
162,780 
152, 009 
215, 012 
337, 153 
81,018 
897,401 


$27, 618 
57, 134 
423,729 
389, 678 
461,070 
732, 562 
275, 762 
2, 566, 596 


$128 
577 
3,210 
11,461 
25, 615 
56,351 
91,921 
427, 766 




$5,000 to $10,000 . 


8 50 


$10,000 to $50,000 




$50,000 to $100,000 

$100,000 to $250,000 

$250,000 to $500,000 

$500,000 to $1,000,000 

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


14.97 
16.96 
16.33 
13.54 
24.77 


















Total 


1,201 
1,678 


27,088,612 
3 65,509,712 


3,075,506 


1,858,643 


4,934,149 


2 4, 108 


2 18. 21 


Reporting no net income .... 
















Grand total 


2,879 


3 38,421,100 


3,075,506 


1,858,643 


4, 934, 149 













INACTIVE CONCERNS. 



Reporting net income: 

$0 to $2,000 
















$2,000 to $5,000 .. 
















$5,000 to $10,000 
















$10,000 to $50,000... 
















$50,000 to $100,000 
















$100,000 to $250,000... 
















$250,000 to $500,000 
















$500,000 to $1,000,000. 
















$1,000,000 to $5,000,000. . . 
















$5,000,000 and over... 
































Total.. 
















Reporting no net income 


27,780 


3 $16, 761 






















Grand total 


27, 780 


3 16, 761 

























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

3 Deficit. 



STATISTICS OF INCOME. 



107 



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3,113, 
4,736, 
10,118, 
23,183, 


$33,182,229 
44,027,829 
37,693,042 
49,663,021 
152,820,777 
210,880,272 


$26,634,373 
39,495,973 
34, 579, 798 
44,926,281 
142 702 408 
187,696,790 


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33.34 

29^87 
38.49 
53.72 


1,425 
1,157 
891 
891 
1,231 
1,654 



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$912, 402 
2,683,292 
3,359,799 
2,834,379 
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STATISTICS OF INCOME. 

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■«* 05 CO c^ 00 c 

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



<M t^ t~ O 00 O 






oocrSooc 



0000 CO 00 05 



iiiSsI 1 


s 


iisll 


^ 


^2'-''^55 


i 


isiii 


i 


iig¥^^ 


s 


^"g'g^^g 


a 


S^sSs 


iiii'li 1 


^ 


S???g|S 


K 


SS5SE? 


^ 


^^^^^ 


iilSii 


igiSil 


i¥iii¥ 


s 


J^mSS 




ISsii 


p-J--' 


$1,395,766 
3,502,006 
5, 271, 018 
8,411,324 
4, 558, 489 
3, 793, 329 


gs^iig 1 


g 


siSii 


sss^s^ 


iigiil 


i 


giisg 


$167 
505 
579 
715 
589 


i 


iiSgg 


1 


ag§HI 


$238 
681 
658 
827 
645 
482 


^8?5?S^3 1 


£ 


gssss 


gliBSi 




■g 


SSHs 


" 




sssssi 



STATISTICS OF INCOME. 



119 






g-^-^-N-VtC 


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


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


38.95 
32.20 

28.28 
29.91 
42.72 
58.32 


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


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


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



222 
653 
437 
748 
3qn 


s 


iigsg 


g 




^ 


ii§ii 


^ 


512 
,561 
,292 
,423 
349 


1 




i 5< SS-* ( 



61.05 
67.80 
71.72 
70.09 
57.28 
41.68 


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


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


iiiiii 



SSi^? 



»C Tt^ lO O t^ CO 
CD O ir5 T-i CD O 



CO CM 1.0 rH O CO 

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



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



;gsc 



lO CO o »o 



'c<r,-r,-r 



'ot-i loS 



ScMcocoioco 

»0 ■.* CO »0 05 Iv 



i3:S5S!? 



cocoior~cocD 



SS§S5S5 



^§ 


s^^$ 


ss 


SSS5; 


^s 


sisi 








i^ig 


of cm"cm CM N csi' 




CO t>^ 00 o> d i-i' 



imuii 


£ 


-oo-oco^o 


m^sM 


g 


§igll 


£ 


Sf2S22 


629,696 

948, 862 
430, 383 
487, 625 
074, 748 
488, 347 


E 


E^gfeSg 


g 


??SSc5g 


^ 


ssss^;^ 


i 


riiin 




^^_^CM 


$949, 638 
12,841,971 
19, 108, 846 
16,654,261 
11,682,935 
5, 127, 723 




, ,548, 714 
, 054, 430 
, 525, 049 
,7.51,110 
, 718, 504 



= en .o ?i « c 



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


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


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


63.40 
75. 63 
71.29 
70.42 
58.79 
51.08 


2,961 
3,565 
2,984 
3,093 

2,788 
2,428 


4.670 
4,714 

4^392 
4,742 
4,753 


iiiiii' 



IrH rt lOlOO 



CO COCCO^ 00 



CM CM OJ C lO CO 

CDC ^ tv «0 C 
41; rf -H C-1 ■* OS 



CO (M CM CO CO- 



OOCf t-CO^ 

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



1 o o o^ c »o 



CO « 00 C>1 CM C 



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



a>05C,-H O 



t^ t-; C 06 C -h' 



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



0>09 05 OS OS OS 



120 



STATISTICS OF INCOME. 



i i 3 » S 



^§i 



fe « i« a -^^ -g -g 

fL, d o § fe g^ 






"3 fl o 4 
oife 
&H d^ 



HU-i 



^oiSi 



coco CO O C^ I. 



lO lO 05 I> >-t li 

cococooi-^C 

lO -^ lO -^ lO C; 



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

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



gSgs^J 



:^o^$ 



D OC^ coo 



<N «D -^ CO CO O 



,— ( lO «0 OS (M O 
i-t OS CO 00 CO 05 

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

COt^ O "^ lO OS 



(MCOCOr^ OCC 



SSJgS 



sss 



co^co^c^'c^' 



COf^OCOSO— I 



C^ lO — I OS CO S 



IM So t^ lO 00 O 



■ ^ cococo^ 



I CI (M .-^ IM C 



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






s?3^s;s? 



$180 
618, 
655 
950 

527 


%m 


?ii^ 


siSlis 



§2^23;:^' 



Jt^I^COOO 



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



:g?5^? 



CO C^ t>* l> CO lO 



00 


Si^^i 


g 




gilSil 1 


g 

i 




g 

i 


mil 


g 


s^ssii 


g 


KSSSS 


-^ 


ts^iss^ 


n^^m^ 1 




M^-^ -h'<n <N' 


^i§^i§ 1 


i 


SSS55% 


^ 


2SS2- 




siigg 


isiis 


IMrf T»<0^ 


$1,709,418 
6,911,488 
9,493,967 

10,654,033 
7,858,928 
4,781,377 


$93,482,931 
136, 977, 815 
107, 670, 674 
128, 641, 705 
96,353,038 
54, 450, 456 


f 


isSg^ 1 


$301,007 
635, 029 
838, 042 
877, 639 
955,911 
502, 198 


$394,490,076 
772, 007, 180 
945, 712, 725 
1, 006, 281, 371 
1,052,264,799 
556, 648, 697 


^ 


SSiggS 


? 


ss^ss 


§ 


S^j^-hS 


CO CO CO CO CO <N 


isiiig 


lOCDOiOiOiO 


o 


ss|i| 



STATISTICS OF IXCOME. 



121 



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


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


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


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


ii^SIH 





$10, 074, 808 
18,465,981 
17,198,354 
9,5.33,868 
1,780,207 


1 


068,514 
403, 332 
967,780 
785,939 
580, 545 


s 


Tt.u;cDOCM 




300, .592 
7.51,208 
005, 295 
194,723 
231,688 


i 


Sggg^ 


! 


, 828, 902 
, 236, 834 
,526,662 
, 657, 774 
, 170, 785 



OS CO O CO lO c 



g§iSil 



ssssj 






«D t^ COOS C 



?S2Sg8g 



IM T- CD C 3-. I 



?55§?5^Si 



?5S2??gS 



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

>co cococo^ 



;§§§5 



o t^ o> o> O C^) 



5(M CO"CO 



J5*?fd~?5" 



rt ■* r-4COOCO 



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



S? O CDcSSS; 

in CO o; ^ Q 00 



CO^COC^O — I 

iSiiSo 

^ lO a: CO OS ^ 



60.90 
65. 98 
68.49 
61.14 
64. 10 
51.55 


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


4, 381 
4, 559 

3, .51 9 

4, 004 
4, 473 
4,623 



O oi cs 1— :o >o 



Isjiss 



< oo OS cr <M r^ 



CO -t- O) OS CO c 



: Ss c-i 3 X 53 



o «1M oo 



I ibiMC 









o "^ S ft S^' - 

CC C-j ■M t^ c-i c 

IC CDCOCD CO^ 



CO r^ CO CO CO o 



OS OS OS OS OS OS 



J^OOS 

4"co"'cs~oo'" 



OSCOCDCOUOC 



CO r-; Lo — 00 CO 

■^ CO lO L" O CO 



soosco^ 






liisi 



^<M 00 



; S 5o?5 



" 35 coco5 



c5 t^ to t^ tC ^ 



CO I-- OS CO — . ■<*< 



Willis 



rf _j_ ..HiMcq 



122 



STATISTICS OF INCOME. 



TABLE 13.— PERSONAL RETTJIINS— DISTRIBUTION BY INCOME 

CLASSES. 

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



Income class. 


Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Normal 
tax. 


Surtax. 


Total 


Personal ex- 
emption. 


Divi- 
dends. 


tax. 


Under $1,000 1 


1,523 
35 

10^018 

13,597 

3,209 

1,956 

2,948 

195 

1,494 

773 

476 

326 

235 

165 

114 

99 

79 

69 

45 

149 

76 

37 

34 

22 

5 

11 

5 

4 

3 

7 

2 


$954,766 

19,114 

8,037,229 

14,805,395 

32,478,460 

7,957,431 

6,449,589 

10,143,700 

838,369 

6,676,248 

4,241,488 

3,071,497 

2,436,490 

1,978,490 

1,565,717 

1,190,001 

1,133,947 

988,451 

932,020 

650,330 

2,553,875 

1,675,941 

997,021 

1,167,648 

984,983 

263,554 

711,316 

370,015 

337,710 

288,819 

842,775 

366,387 


$2,428,600 

16, 200 

13,664,200 

10, 172, 800 

43, 182, 100 

5,128,700 

7,282,500 

7,439,500 

820,600 

4,185,100 

1,832,800 

1,149,400 

818, 100 

561,300 

393, 100 

266,000 

210, 400 

180, 100 

167, 200 

95,200 

353,700 

178,000 

77,400 

77,400 

50,000 

8,000 

25,000 

12,600 

7,200 

7,400 

13,200 

7,200 


$35,354 

753 

122,313 

41,273 
176,596 

81,611 
243,206 
135,195 
151,955 
164,128 
358,259 
326,104 
257,361 
240,739 
288,507 
229,178 
227,976 
180,396 
149,389 
143,239 
626,174 
450, 151 
318, 156 
404,688 
377,181 

11,725 
245,619 
187,351 
149,178 
149,620 
341,013 

2,200 








Under $1,000... 


$490 




$490 


$1,000 to $2,000 1 






$1,000 to $2,000... . 


183,923 




183 925 


$2,000 to $3,000 1 






-$2,000 to $3,000 


110,538 




110,538 


"$3,000 to $4,000 1 




$3,000 to $4,000 


101,752 






$4,000 to $5,000 1 






$4,000 to $5,000 


92,414 
84,251 
68,633 
65,869 
61,188 
50,977 
41, 159 
43,070 
38,903 
38,402 
27,638 
105,371 
84,156 
42,524 
49,705 
45,714 
18,700 
33,598 
12 626 
14,804 
10,060 
37,416 
28,194 






$5 000 to $6 000... 


$3,787 
9,080 
12,791 
14,664 
15,562 
14,523 
16,685 
16,904 
18,075 
14,064 
73,424 
68,982 
52,523 
83,587 
95,873 
30,867 
110,921 
62,941 
66,272 
65,218 
238,812 
136,1% 


88 03S 


$6,000 to $7,000 


77' 713 


$7 000 to $8 000.. 


78 660 


$8,000 to $9'000 


75', 852 
66,539 
55,682 
59,755 
55,807 
56,477 
41,702 
178,795 
153, 138 
95,047 
133,292 
141,587 
49,567 
144,519 
75,567 
81,076 
75 278 
276,228 
164,390 


$9,000 to $10,000 

$10,000 to $11,000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$15,000 to $20,000 

$20,000 to $25 ,000 

$25,000 to $30,000 

$30,000 to $10,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000 

$90,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $250,000... . 


$250 000 to $300 000 














$300^000 to $ioo'ooo... . 














$400,000 to $500,000 
















$500,000 to $750,000 
















$750 000 to $1 000 000 
















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








































::::;: 




































1 
















' Total 


43,009 


117,108,806 


100,811,000 


6,816,588 


1,492,076 


1,221,751 1 2.713.826 









Under $1,000 1 . . . 

Under $1,000 

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



74 


$40, 548 


$132, 000 


20 


8,521 


4,000 


964 


1, 616, 894 


2,679,800 


3,530 


5,336,234 


3,588,300 


8,584 


20,543,211 


26, 823, 100 


1,570 


3, 872, 271 


2,284,100 


927 


3,056,966 


3,362,300 


1,327 


4,541,686 


2,987,400 


64 


277,567 


292, 500 


700 


3, 149, 405 


1,651,900 


295 


1,620,313 


603, 500 


139 


891, 490 


252, 800 


80 


596, 624 


139, 800 


48 


404, 335 


86, 500 


46 


436, 689 


90, 800 


15 


158,385 


22, 200 


11 


126, 454 


26, 200 


7 


88 100 


13, 400 


16 


215, 040 


23,200 


12 


173, 742 


16, 000 


22 


379, 515 


28, 400 


12 


262, 768 


17,800 


6 


164,717 


8,600 


5 


172,850 


6,600 



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

29. 735 
112, 784 

45, 985 
192, 582 
90,727 

49. 736 
92,387 



58,786 



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



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

11,035 

10, 669 
8,921 

12,604 



Nontaxable. Specific exemptions exceed net income. 



TABLE 13. 



STATISTICS OF INCOME. 



-PERSONAL RETTJBNS— DISTRIBUTION 
CLASSES — Continued. 



123 

BY INCOME 



ARIZONA— Continued. 



$40,000 to $50,000 , 

$50,000 to $eo,ooo , 

$60,000 to $70,000 

$70,000 to $80,000 , 

$80,000 to $90,000 , 

$90,000 to $100,000 

$100,000 to $150,000 

.$150,000 to $200,000 

$200,000 to $250,000 

$250,000 to $300,000 

$.300,000 to $400,000 

$400,000 to $500,000 

$500,000 to $750,000 

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

$5,000,000 and over 

Classes grouped ^ 



Total. 



Number 
of re- 
turns. 



$175,872 



Exemption from nor- 
mal tax. 



Personal ex- 
emption. 



$4,900 



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



Divi- 
dends. 



(2) 



$167, J 



Normal 
tax. 



$128 



$25,905 



Total 
tax. 



$26,033 



ARKANSAS. 







$890, 499 
36 855 


$3,999,400 


$145,500 








TTnrfor Itl nflD 


' 60 


2,502 


$1,379 




$1,379 


$1,000 to $2,0001 


4,228 


6,564*769 


11,295,700 


380,085 






$1 000 to $2 000 


6 409 


9, 445, 382 
26, 063, .560 
5, 984, 269 
4,212,601 


6 431,400 










$2^000 to $3;000 1 


lO; 945 
2,406 
1,268 


34 435 900 


245, 994 
54,971 
253' 261 








3,' 748^ 100 
4, 617, 800 


87, 411 




87, 411 


$3'000 to $4'000 1 






2,451 


8,431,246 


6,00.5,000 
476, 100 


120, 650 


92,362 




92,362 


$4',000 to $5,000 1 


125 


539, 617 


101, 335 








$4 000 to $5 000 


1 666 


7 445 607 


4, .527, 800 
1, 609, 800 
884, 600 
695, 600 
376,000 
309, 500 


224,373 


108,293 




108, 293 


$5'000 to $6'000 


'679 
377 
294 
176 
127 


3, 697' 461 
2, 439, 394 
2,203,032 
1, 492, 408 
1, 206, 490 


320,910 
263, 151 
276, 963 
233 896 
149, 975 


73,306 
.56,0.56 
59,253 
47, .508 
41,304 


$3,070 
7 333 
11,6.36 
11,327 
12,022 


76,376 


$6^000 to $7,000 


63,389 




70, 889 


$8 000 to $9 000 


58,835 


$9;000 to $10,000 


53,326 


$10,000 to $11, 000 


110 


1, 147, 469 


267,000 


167, 968 


40, 565 


14,295 


54,860 


$11,000 to $12,000 


75 


864,101 


181,700 


208, 995 


3.5,028 


12,774 


47, 802 


$12,000 to $1.3,000 


68 


851, 268 


151, 800 


92, 478 


38, 257 


14,679 


52, 936 


$13,000 to $14,000 




931, 824 


153,900 


207, 690 


39, 214 


18, 329 


57, 543 


$14,000 to $1.5,000 


37 


535,418 


81, 300 


112, 884 


21,930 


11,776 


33, 706 


$15,000 to $20,000 


125 


2, 150, 382 


283,400 


400 322 


98,721 


61,359 


160,080 


$20,000 to $25,000 


60 


1,351,841 


131, 800 


249, 572 


71,141 


56,839 


127, 980 


$25,000 to $30,000 


38 


1,028,512 


93, 000 


192, 754 


53,284 


54,978 


108,268 


$30,000 to $40,000 


39 


1,335,651 


88 900 


471, 635 


61,327 


95, 402 


156,729 


$40,000 to $50,000 


21 


911,658 


44,500 


172, 535 


51, 399 


85, 864 


^f'^S 


$50,000 to $60,000 


4 


216,620 


9,600 


46,078 


12,731 


25,891 


38,622 


$60,000 to $70,000 


1 


(^) 


(^) 


(2) 


(2) 


(2) 


C") 


$70,000 to $80,000 


3 


215,529 


6,200 




12,290 


35,534 


47, 824 


$80,000 to $00., 000 


3 


247, 145 


4,400 


80; 461 


11,494 


47,235 


58,729 


$10 000 to $100 000 
















$100,000 to $150,000 


1 


(2) 


(') 


(2) 


(2) 


(2) 


(2) 


















$200*000 to $250 000 
















$25o'o00 to $300000 






. 










































$500000 to $7.50000 
















$75o'oOO to $1 000 000 
































$i;5O0;0OO to $2^000,000 . 
















$2,000,000 to $3,000,000. 
















$4*000 000 to $5 000 000 
















$5^000^000 and over 
















Classes grouped - 




176, 295 


3,400 


3 


13,153 


39, 714 


52, 867 








Total 


33,830 


92,616,903 


80,913,600 


5,264,313 


1, 246, 107 


620,057 


1,866,164 







1 Nontaxable. Specific exemptions exceed net income. 

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



124 



STATISTICS OF INCOME. 



TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME 

CLASSES — Continued. 

CALIFORNIA. 



Income class. 


Number 
of re- 
turns. 


Net Income. 


Exemption from nor- 
mal tax. 


Normal 
tax. 


Surtax. 


Total 


Personal ex- 
emption. 


Divi- 
dends. 


tax. 


Under $1,000 1 


21,725 


$10,077,235 
307, 556 
57,565,521 
138,263,864 
204,620,910 
114,837,063 
42,395,403 
108,526,252 
8,117,481 
102,122,025 
49,651,052 
36, 921, 199 
30,940,167 
22,358,968 
20,065,042 
15,688,769 
14,359,541 
12, 466, 595 
11,039,186 
10, 130, 745 
36,972,320 
22,945,456 
17,348,339 
24, 160, 299 
15, 153, 506 
9, &38, 445 
7,613,824 
5,216,021 
4,471,980 
2, 552, 952 
6, 790, 219 
2,575,648 
1,148,459 


$39, 899, 900 

1,200 

91,095,600 

92,803,000 

247,480,500 

67,431,600 

44,638,000 

73,393,200 

5,542,000 

59,237,400 

20,438,100 

12,486,400 

9 438,700 

5,789,100 

4^577,200 

3,230,000 

2,682,800 

2, 143, 700 

1,767,200 

1 478,400 

4,517,400 

2,145,500 

1,284,600 

1,479,200 

653,200 

379, 600 

230,000 

136,600 

97,600 

49,200 

108,800 

25,200 

8,200 

(2) 


$8,557,744 
86,099 
2,751,229 
662,672 
3,663,734 
1,442,107 
3,833,606 
1,745,088 
6,350,236 
2,442,512 
5,167,611 
4,797,649 
4,260,638 
3,916,203 
3,398,177 
3,338,154 
2,633,087 
2,518,403 
2, 491, 857 
2,434,629 
9,457,912 
6,400,480 
5,811,051 
8,564,608 
5,812,410 
3, 199, 813 
3,575,222 
2, 237, 059 
2,070,058 
1,033,825 
3,359,474 
1,757,091 
700, 106 
(2) 








Under S1,000 


543 


$12,039 




$12,039 


81,000 to $2,000 1 


36, 805 
92 212 
84, 725 
46, 791 
12,906 
31,338 
1,850 
22,781 
9,167 
5,709 
4,139 
2,638 
2, 113 
1 496 
1,250 

818 

2,142 
1,029 
636 
705 
341 
181 
117 
70 

56 
15 

5 

1 




§1,000 to 82,000 


1,796,518 




1, 7%, 518 


$2,000 to $3,000 1 




$2,000 to $3,000 


1, 842, 911 






$3,000 to $4,000 1 






$3,000 to $4,000 


1,336,328 






$4,000 to $5,000 1 






$4,000 to $5,000 


1,622,088 
1,015,869 
877, 888 
841,514 
687,966 
691,319 
567,282 
554,166 
494,612 
450,657 
406, 538 
1,614,923 
1,038,270 
765, 152 
1,088,523 
677,881 
499, 988 
306, 909 
222; 527 
186, 553 
116,977 
255, 754 
&3, &39 
42, 732 






$5,000 to $6,000 


$43,697 

110, 455 

163, 515 

171,030 

200, 297 

193,977 

211,136 

213,447 

215,818 

222,275 

1,075,361 

950,007 

929, 906 

1,724,748 

1, 467, 507 

1, 194, 476 

1, 126, 569 

896, 122 

877,520 

566, 100 

1,935,472 

924, 714 

476,625 

(4 




$6,000 to $7,000 


' 988' 343 


$7,000 to $8,000 


1,005^029 


$8,000 to $9,000 


$9,000 to $10,000 

$10,000 to $11,000 

$11,000 to $12,000 

$i2,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$15,000 to $20,000 

$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000 

$90,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $250,000 

$250,000 to $300,000 

$300,000 to $400,000.... 


891,616 

761,259 

765,302 

708,059 

666, 475 

628, 813 

2,690,284 

1 988 277 

1,095,058 

2,813,271 

2,145,388 

1,694,464 

1,433,478 

1,118,649 

1,064 073 

6,83,077 

2,191,226 

1,008,553 

519,357 

(-) 


$409,000 to $500,000 
















$500,000 to $750,000 

$750,000 to $1,000,000... 


1 


(=) 


(-) 


(') 


(-) 


C-) 


C-) 


$1,000,000 to $1,500,000 . 
















$1,500,000 to $2,000,000 
















$2,000,000 to $3,000,000. . 
















$3,000,000 to $4,000,000 
















$4,000,000 to $5,000,000. . 
















$5,000,000 and over 




















779,406 


3,400 


13,495 


60, 491 


389, 444 


449, 935 








Total.. 


386,082 


1,168,021,448 


796,672,500 


120,484,039 


20,158,214 


16,280,218 


36,438,432 





, 




COLORADO. 










Under $1,0001. 


6 856 


$3,387,285 

23,717 

18,295,616 


$12,248,200 


$613, 277 

947 

204,062 








Under $1,000 


65 
11, 962 


$895 




$895 


81,000 to $2,000 1 


31, 951, 300 






$1,000 to $2 000 


16, 100 
16,385 


22, 737, 059 
39, 136, 167 


16,150,800 
49,514,500 


41, 612 
693,358 


270, 947 




270,947 


$2,000 to $3,0001 




$2,000 to $3,000 


4,140 


10, 518, 540 


7, 138, 500 


92,326 


131, 095 




131, 095 


$3,000 to $4,0001 


1,795 


5, 973, 623 


6,506,400 


440, 806 








$3,000 to $4, 000 


5,125 


17, 724, 425 


13, 122, 800 


201,018 


186, 778 




186, 778 


$4,000 to $5,000 1 


'282 


1, 239, 149 


1, 005, 200 


456,385 








$4,000 to $5,000.. 


2,997 
1,087 


13, 396, 729 
5, 970, 628 


8, 199, 200 
2, 454, 700 


442,320 
733, 025 


191, 993 
119,898 






$5,000 to $6,000 


$5, 452 


125, 350 


$6,000 to $7,000.. 


747 
467 


4, 843, 486 
3, 502, 176 


1,703,300 
1,058,300 


791, 674 
490, 930 


106, 889 
94, 210 


14,698 
18, 649 


121, 587 


$7,000 to $8,000 


112, 859 


$8,000 to $9,000 


325 


2, 754, 272 


762,300 


521, 085 


78,534 


20,831 


99,365 


$9,000 to 810,000 


233 


2,210,364 


502, 400 


422, 970 


72, 896 


21,964 


94, 860 


810,000 to 81 1,000 


166 


1, 742, 517 


364,700 


351,325 


60,319 


21, 540 


81, 859 


$U,000to$12,0(J0 


137 


1, 570, 742 


292, 900 


445, 382 


54,539 


22,955 


77, 494 


$12,000 to $13,000 


107 


1,331,746 


237,300 


292, 019 


50,385 


22,744 


73, 129 


$13,000 to $14,000 


90 


1, 218, 595 


202, 000 


327, 265 


46, 864 


23; 889 


70,753 


$14,000 to $15,000 


60 


866 069 


135, 200 


219, 130 


31, 722 


18, 970 


50, 692 


815,000 to $20,000 


214 


3, 634, 317 


475, 200 


1, 068, 795 


143, 482 


103, 106 


246, 588 


$20,000 to $25,000 


137 


3,059,542 


283, 900 


1,064,669 


128, 299 


127, 254 


255, 553 


$25,000 to $30,000 


48 


1,310,473 


98, 200 


441,377 


54,918 


70, 694 


125, 612 


$30,000 to $40,000 


71 


2, 466, 501 


143,600 


1, 093, 716 


95,376 


179, 786 


275, 162 



1 Nontaxable. Specific exemptions exceed net income. 

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



STATISTICS OF INCOME. 

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



125 

BY INCOME 









Exemption 


from nor- 










Number 
of re- 


Net income. 


maltax. 


Normal 
tax. 


Surtax. 


Total 






tax. 




turns. 




Personal ex- 


Divi- 










emption. 


dends. 








810,000 to 850,000 


33 


$1, 449, 421 


$64, 800 


8894, 608 


$43, 117 


$138, 485 


8181,602 


$50,000 to $60,000 


14 


760,647 


24, 600 


366, 985 


29, 197 


92, 248 


121, 445 


$60,000 to $70,000 


12 


771, 906 


17, 400 


569, 848 


19, 426 


112, 922 


132,348 


$70,000 to $80,000 


3 


226,351 


7,200 


194,039 


1,762 


39, 401 


41,163 


$80,000 to $90,000 


4 


337, 775 


9,200 


62, 645 


20, 617 


66, 405 


87, 022 


890,000 to $100,000 


2 


188, 987 


4,400 


126,731 


6,761 


41, 847 


48, 608 


8100,000 to $150,000 


8 


982, 762 


14, 800 


1, 115, 597 


18, 032 


283, 115 


301, 147 


8150,000 to $200,000 


2 


342,319 


2,000 


384. 901 


7,947 


122, 719 


130, 666 


8200,000 to $250,000 


1 


(2) 


(2) 


C) 


('] 


V-] 


(2) 


8250,000 to $300,000 


1 


h 


(2) 


^') 


(') 


{') 


C-) 


$300 000 to $400 000. 
















$400,000 to $500,000 
































8750 000 to 81 000 000 
















$1 ,000,000 to $1 , 500,000. . 
















$1,500,000 to $2,000,000.. 
















$2 000 000 to 83 000 000 

















83,000,000 to $4,000,000.. 
















$4,000,000 to $5,000,000. . 
















$5,000,000 and over 




















517,074 


.2, 800 


544,062 


1,026 


225,264 


226, 290 








Total 


69, 676 


174,490,980 


154, 698, 100 


15, 608, 889 


2,067,924 


1, 794, 938 


3, 862, 862 







CONNECTICUT. 



Under $1,000 1 


8,879 

381 

18,247 

36,571 

25,775 

7; 746 

3,532 

6,766 

984 

4,849 

2,301 

1,512 

1,000 

727 

540 

461 

364 

280 

247 

193 

722 

375 

230 

248 

130 

71 

49 

25 

22 

11 

19 

7 

3 

2 


$4,631,461 
187, 520 
27,484,990 
51, 174, 234 
61,460,320 
19, 344, 189 
11,773,522 
23,336,419 
4,326,775 
21,736,907 
12,504,218 
9,805,808 
7, 459, 793 
6, 166, 503 
5,106,317 
4,845,057 
4,185,046 
3, 497, 768 
3, 332, 196 
2,797,906 
12,446,412 
8,351,915 
6, 264, 507 
8, 557, 130 
5,789,859 
3,925,420 
3, 137, 876 
1,845,558 
1,866,384 
1,032,674 
2,261,472 
1, 182, 542 
675,719 
522, 703 


$15,696,400 

400 

44,707,300 

36,621,000 

77,655,500 

12, 112, 300 

12,189,400 

16,466,100 

3, 261, 200 

12,651,800 

5,004,600 

3, 273, 100 

2,131,400 

1,511,800 

1,111,400 

930, 600 

751, 000 

558,800 

475, 600 

392,400 

1,459,200 

748, 200 

439, 400 

475,700 

225, 200 

133, 400 

85,900 

47,000 

40,000 

19,800 

34, 100 

12,600 

3,800 

5,200 


$4,861,326 

54, 561 

1,668,485 

331, 975 
2, 725, 504 

715, 753 
1, 971, 252 

958, 971 
1,991,305 
1, 384, 586 
2,741,671 
2,411,902 
2,001,497 
2,116,076 
1,669,263 
1,985,727 
1,558,719 
1,477,727 
1, 596, 229 
1, 202, 693 
5,668,430 
4, 433, 151 
3,365,080 
5,097,023 
4, 121, 995 
2,686,099 
2, 215, 026 
1, 140, 044 
1,731,917 

738,009 
1,825,405 

513,845 

620, 166 

619,698 








Under $1,000 


$5,332 




$5, 332 


$1,000 to $2,000 1 






$1 000 to $2,000 . . . 


568, 970 




568 970 


82,000 to $3,000 1 






$2,000 to $3,000 


259, 100 




259 100 


$3,000 to $4,000 1 






$3,000 to $4,000 


239,435 




239,435 


$4,000 to $5,000' 




$4 000 to $5,000 . 


310,893 
212, 257 
187, 598 
163,369 
146,919 
137, 530 
127,617 
124, 577 
93,246 
98,863 
86,292 
391, 939 
264, 252 
188,872 
252, 204 
138, 731 
114, 184 
87, 969 
47,690 
51,646 
21,897 
50, 647 
51,563 
5,157 
5,381 




310 893 


85 000 to $6 000 


$10, 178 
29, 709 
39, 486 
46,871 
50,878 
60, 164 
61,781 
59,929 
65,234 
60,923 
365,302 
344, 561 
336, 262 
618,339 
562, 320 
485, 504 
456, 959 
313, 187 
368,681 
227, 257 
634, 654 
420, 795 
277,961 
301, 980 


222' 435 


86',000 to $7^000 




$7,000 to $8 000 


202,855 
193, 790 
188,408 
187, 781 
186, 358 
153, 175 
164,097 
147,215 
757,241 
608,813 
525, 134 
870, 543 
701, 051 
599,688 
544, 928 
360,877 
420, 327 
249,154 
685,301 
472,358 
283, 118 
307,361 


$8 000 to $9 000 


$9^000 to $10,000 

$10,000 to $11,000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to 814,000 

$14,000 to $15,000 

815,0u0tO$20,000 

$20,000 to $25,000 

$25,000 to $30,000 

830,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

870,000 to $80,000 

$80,000 to $90,000 

$90,000 to 8 100,000 

$100,000 to $150,000 

$150,000 to $200,000 

8200,000 to $250,000 

$2.50,000 to $300,000 

$300,000 to $400,000 


$400,000 to $500,000 
















$500,000 to $750,000 
















8750,000 to $1,000,000... 
















$1,000,000 to $1,500,000. . 
















$1,500,000 to $2,000,000.. 
















$2,000,000 to $3,000,000.. 
















$3,000,000 to $4,000,000. . 
















$4,000,000 to $5,000,000. . 
















$5,000,000 and over 
















Total 


123,269 


343,017,180 


251,231,600 


70, 201, 110 


4,434,130 


6, 198, 915 









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

60729°— 23 9 



126 



STATISTICS OF INCOME. 



TABLE 13.— PERSONAL RETURNS— DISTRIBUTION 

CL A S SE S— Continued . 



BY INCOME 







DELAWARE. 
















E-xemption 


from nor- 








Income class. 


Number 
of re- 


Net income. 


mal tax. 


Normal 
tax. 


Surtax. 


Total 










turns. 




Personal ex- 


Divi- 












emption. 


dends. 








Under $1,000 1 


858 


$502,468 

15,471 

3,312,137 

5, 861, 306 


$1,356,300 


$4,912,828 

2,404 

251, 581 

56, 692 








Under S1,000 


27 
2,163 
4; 131 


$517 






$1,000 to $2,000 1 


5, 468, 900 
4, 189, 100 






$1,000 to $2,000 


66, 201 




66, 201 


$2,000 to $3,0001.. .. 


4,451 
1,084 


10, 445, 698 
2, 708, 651 


13, 492, 900 
1, 789, 000 


376,943 
64,180 








$2,000 to $3,000 


34,845 




34,845 


$3,000 to $4,0001 


986 


1,524,486 
3, 426, 091 


1,641,400 

2,380,700 

213, 600 


325, 596 
143, 688 






$3,000 to $4,000 


36, 807 




36,807 


$4,000 to $5,000 1 


67 


291, 495 


344, 286 






6 


$4, 000 to $5, 000 


374 


2,550,944 


1, 573, 100 


144,321 


33, 363 




33,363 


$5,000 to $6,000 


293 


1, 603, 431 


655,900 


293, 973 


30, 713 


$1, 3S2 


32,095 


$6,000 to $7,000 


172 


1, 106, 100 


383, 200 


259, 843 


20,956 


3,165 


24 121 


$7,000 to $8,000 


112 


835, 622 


248, 900 


252, 360 


17, 798 


4,385 


22,183 


$8,000 to $9,000 


81 


685, 403 


170,800 


244, 529 


15,814 


5,164 


20 978 


$9,000 to $10,000 


69 


656, 236 


151,400 


231, 807 


17,947 


6,566 


24, 513 


$10,000 to $11,000 


42 


438, 828 


96,700 


200, 581 


11,960 


5,399 


17,359 


$11,000 to $12,000 


34 


391, 960 


74, 600 


191, 434 


12,273 


5,794 


18,067 


$12,000 to $13,000 


34 


423, 684 


68,300 


328, 576 


14, 951 


7,243 


22,194 


$13,000 to $14,000 


36 


488, 434 


64,300 


237, 793 


12,411 




22,009 


$14,000 to $15,000 


12 


173, 806 


• 29,800 


73,324 


5,118 


3 828 


8,946 


$15,000 to $20,000 


81 


1,402,628 


195,000 


1,007,101 


39,815 
17, 094 


41, 132 


80,947 


$20,000 to $25,000 


25 


556, 337 


57, 200 


337, 920 


23,023 


40, 117 


$25,000 to $30,000 


21 


666, 902 


41, 800 


320, 566 


16,977 


29,944 


46, 921 


$30,000 to $40,000 


36 


1,216,405 


76,200 


768, 454 


36, 599 


85,396 
57,248 


121,995 


$40,000 to $50,000 


13 


584,543 


21,600 


568, 224 


12 089 


69,337 


$50,000 to $60,000 


7 


379, 244 


18,400 


254, 159 


12,747 


45,959 


58,706 


$60,000 to $70,000 


4 


251,908 


8,600 


1,069,402 


640 


35,958 


36, 598 


$70,000 to $80,000 


4 


305, 142 


9,400 


243,013 


4,403 


63,792 


58, 195 


$80,000 to $90,000 




164, 925 


4,000 


46,273 


8,574 


31,655 


40,129 


$90,000 to $100,000 


2 


186,361 


3 000 


184, 132 


6,991 


40,658 


47,649 


$100,000 to $150,000 


1 


(2) 


(^) 


(') 


(4 


(.'] 


(') 


$150,000 to $200,000.. 
















$200,000 to $2.50,000 
















$2,50,000 to $300,000... 
















$300,000 to $400,000 
















$400,000 to $500,000 
















$500,000 to $750,000 


1 


(') 


{■') 


m 


(') 


( 2) 


(') 


$750,000 to $1,000,000... 
















$l,000,000tO$l, 500,000 
















$1,500 000tO$2 000 000 
















$2,000,000 to $3,000^000. . 
















$3,000,000 to $4 000 000 
















$4,000,000 to $5,000,000. . 
















$5,000,000 and over . 
















Classes grouped ^ 




620,247 




671, 830 




299, 573 


299 573 












Total 


15, 889 


43,676,893 


34,484,100 


14,407,813 


487, 603 


796,762 


1,284,366 





DISTRICT OF COLUMBIA. 



Under $1,0001 


5,0g 

8,652 
31,680 


$2,966,722 
42,416 
13,225,892 
45, 249, 717 
35, 864, 146 


$8,004,836 
200 
20, 351, 188 
31,974,329 
45, 300, 403 


$1,173,053 
13,916 
262, 676 
205, 121 








Under $1,000... 


$1,108 




$1,108 


$1,000 to $2,0001 




$1,000 to $2,000... 


625, 292 




525,292 


S2,000 to $3,000 1 


15,062 


597, 192 




$2,000 to $3,000 


6,043 
2,072 


15, 087, 855 
6, 874, 161 


9,012,007 
7, 487, 515 


308, 391 


233,225 




233,225 


$3,000 to $4 ,000 1 


404, 777 






$3,000 to $1,000 


8,499 


29,503,156 

497,606 

25, 157, 932 

15,071,220 


19, 389, 370 


525, 625 
274, 010 
820, 298 


383, 786 




383,786 


$4,000 to $5,0001 


111 

5,617 
2,752 


365, 900 
13, 815, 436 
6, 201, 702 
2,784,000 
1, 508, 100 

909 100 






$4,000 to $5,000 


420, 079 
324, 654 
201, 489 
145, 033 
108 998 




420, 079 


$5,000 to $6,000 . 


1, 087, 360 


$13, 243 
23,866 
26, 696 
26 868 


337, 897 


$6,000 to $7,000 


1 245 
680 
415 


8, 045, 813 
5,075,840 
3, 520, 210 
3.415,382 


574, 899 
573, 828 
603 029 


225, 355 
171, 729 


$7,000 to.$8,000... 


$8,000 to $9 000 


135 866 


$9,000 to $10,000 


360 


753; 000 


562; 775 


123, 818 


34, 026 


157, 844 


$10,000 to $11, 000 


232 


2,425,491 


493, 000 


386, 783 


90,545 


29,786 


120, 331 


$11,000 to $12,000 


165 


1, 893, 539 


357, 200 


293, 242 


76, 114 


28,028 


104, 142 


$12,000 to $13,000 


156 


1,942,309 


339, 500 


405, 196 


76,355 


33, 281 


109,636 


$13,000 to $14,000 


124 


1,078,559 


233, 500 


490, 300 


61, 738 


32,992 


94, 730 


$14,000 to $15,000 


100 


1,446,764 


218, 400 


301,397 


60,877 


31,647 


92,424 


$15,000 to $20,000 


344 


6,953,645 


697, 600 


1,436,072 


257, 853 


174,393 


432, 246 


$20,000 to $2.5,000 


204 


4,597,828 


419, 700 


1,619,818 


204, 953 


193,658 


398,611 


$Z5,000 to $30,000 


97 


2, 654, 301 


206, 800 


714,121 


125, 432 


144,318 


269,750 


$30,000 to $40,000 


106 


3, 647, 704 


212, 400 


1,343,316 


155,506 


262,625 


418, 131 



1 Nontaxable. Specific exemptions exceed net income. 

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



TABLE 13. 



STATISTICS or INCOME. 



-PERSONAL RETURNS— DISTRIBUTION 

CLA S SE S — Continued . 



127 

BY INCOME 





DISTRICT OF COLUMBIA— Continued. 












Exemption 


from nor- 










Number 
of re- 
turns. 


Net income. 


mal tax. 


Normal 


Surtax 


Total 




Personal ex- 


Divi- 


tax. 




tax. 








emption. 


dends. 








$40,000 to $50,000 


58 


$2,602,946 


$115,400 


$828, 213 


$124, 830 


$254,944 


$379, 774 


$50,000 to $00,000 


28 


1,551,693 


53,600 


699, 690 


65,303 


192, 532 


257, 835 


$60,000 to $70,000 


30 


1,925,085 


64,200 


435, 374 


107,257 


2801789 


388, 046 


$70,000 to $80,000 


16 


1,208,771 


23,000 


463, 342 


62,208 


210, 538 


272, 746 


$80,000 to $90,000 


12 


1,009,499 


20,200 


447, 286 


47,564 


197, 616 


245, 180 
109, 458 


$90,000 to $100,000 


4 


381, 284 


6,000 


64, 593 


24, 199 


85, 259 


$100,000 to $150,000 


18 


2,187,913 


29,800 


1, 113, 169 


84,888 


612,698 


697, 586 


$150,000 to $200,000 


5 


817,922 


9,200 


■-i- 


40,452 


2&5,584 


326,036 


$200,000 to $250,000 


1 


(») 


(^) 


(^) 


s 


(2) 


$250,000 to $300,000 


1 


(») 


h 


(2) 


(«) 




$300,000 to $400,000 


1 


(2) 


(2) 


(=) 


(2) 


(2) 


$400 000 to $500,000 
















$500',000 to $750,000 
















$750 000 to $1,000,000 
















$1,000,000 to $1,500,000. . 
































$2 000 000 to 83 000 000 
















$3,000,000 to $4 ,000,000. . 
















$4,000,000to $5,000,000.. 
















$5,000,000 and over 




















822,483 


3,000 


679,945 


28,085 


367, 736 


395, 821 








Total 


89,966 


248,345,804 


171,359,586 


19,987,231 


4,161,641 


3,542,923 


7,704,564 





Under $1 000 > .... 


3,410 


$1,339,208 
14 584 


$6,787,100 
1 700 


$904,060 








Under $1 000 


22 


167 


$510 




$510 


$1,000 to $2,0(X)i 

$1 000 to $2 000 


5,725 
8 551 


8, 832^549 
12,551,138 
24,016,699 
8,709,877 
5 408 836 


14,760',900 
8 601 100 


309,394 
47, 561 








158, 944 




158,944 


$2;000 to $3,000 1 


10 001 


30 710 000 


355 158 




3; 483 
1,638 
3 536 


5^456', 200 


113^659 
298 592 


126, 121 




126, 121 


$3,000 to $4,000 1 

$3 000 to $4 000 


6, 152, 900 
8,346,900 
1,122,000 
5, 497, 600 
2,092,700 
1,. 504, 600 
1 009 300 








12' 198 621 


169 096 


147 813 




147 813 


$4,000 to $5,000 1 

$4 000 to $5,000 


'297 


1' 307^411 


399', 986 








2,138 


9 599 721 


357, 805 


150, 528 
98 201 




150 528 


$5 000 to $6 000 


884 


4, 836; 280 
4,011,648 


475, 850 
483,264 


$4 205 


102 406 




622 


87; 587 
89 486 


11; 864 


99; 451 


$7,000 to $8,000 


434 


3,240,841 
2,330,345 


370,658 


16 871 


106,357 
86,748 


$8,000 to $9,000 


274 


626, 900 


399,063 


68,381 


18,367 


$9,000 to $10,000 


213 


2,017,932 


507, 500 


255,941 


69,722 


20,365 


90,087 


$10,000 to $11, 000 


194 


2,032,678 


453,500 


294,039 


75,870 


24 982 


100, 852 


$11,000 to $12,000 


124 


1,429,340 


280,300 


232, 161 


56,387 


21,281 


77 668 


$12,000 to $13,000 


95 


1,185,664 


212,200 


342,237 


40,412 


20,210 


60;622 


$13,000 to $14,000 


84 


1,132,460 


195, 100 


200,395 


47,650 


22,211 


69,861 


$14,000 to $15.000 


74 


1,073,013 


173,600 


252,545 


45,256 


23,446 


68,702 


$15,000 to $20,000 


185 


3,131,873 


453,800 


632,026 


137,009 


88,381 


225,390 


$20,000 to $25,000 


103 


2 289,219 


244,000 


669,962 


98,615 


94 578 


193, 193 


$25,000 to $30,000 


48 


1,314,330 
1.94/, 463 


103, 500 


419, 200 


60,417 


71,007 


131,424 


$30,000 to $40,000 


56 


120,600 


786, 519 


80,990 


142,182 


223, 172 


$40,000 to $50,000 


21 


■913 718 


42 800 


562,057 


25 949 


86,215 


112, 16t 


$50,000 to $60,000 


18 


972, 713 


32,200 


1,230,414 


31, %9 


117,405 


149,374 


$60,000 to $70,000 




519,225 


11, 400 


413,933 


15, 474 


76,806 


92,280 


$70,000 to $80,000 


4 


305,900 


8,200 


244,790 


3,693 


54,076 


57,769 


$80,000 to $90,000 


1 


(2) 


(') 


('] 


(2) 


$90 000 to $100 000 
















$100,000 to $150,000 


6 


(2) 


(^) 


(2) 


{^) 


(2) 


(2) 


















$200 000 to $250,000 
















$250',000 to $300,000 
































$400 000 to $500 000 
















$500,000 to 8750,000 
































$1,000,000 to $1,500,000 
















$1,500,000 to $2,000,000. . 
































$3,000,000 to $4,000,000 
















84,000,000 to $5,000,000. . 
















$5,000,000 and over 
















Classes grouped 2 




894,030 


17,000 


926,327 


32,295 


265,678 


297 973 








Total 


42,249 


119,557,316 


95,525,600 


12,146,859 


1,749,279 


1, 180, 130 


2 929 409 







1 Nontaxable. Specific exemptions exceed net income. 

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



128 



STATISTICS OF INCOME. 



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









Exemption 


from nor- 










Number 
of re- 


Net income. 


mal tax. 


Normal 
tax. 


Surtax. 


Total 






tax. 




turns. 




Personal ex- 


Divi- 










emption. 


dends. 












$2,462,507 
50 362 


$10,208,700 
5 900 


$174, 085 








Under $1 000 


' 83 


2,762 


$1,674 




$1,674 


$1,000 to $2,000 1 

SI 000 to $2 000 


10 739 


16, 175, 801 
17, 622, 875 
48,023,692 
11,468,220 


26 877 200 


84 451 






12' 023' 000 


42' 499 


222,326 




222,326 


$2,000 to S3,000 1 


20' 176 


63,243,900 
7, 205, 500 


297,452 
121,383 
234 635 










164, 360 




164,360 


$3,000 to $4,000 1 


2' 798 


9 316 840 


10,427,400 
12,422,200 








17' 390^ 761 


232, 899 


188, 706 




188,706 


$4,000 to $5,000 1 




943, 880 
13,325,697 


263,068 
300, 219 






2 984 


8, 370, 100 
2, 689, 000 
1,700,200 
1 135, 300 


187,620 




187,620 




1,088 
705 

482 


5, 941, 141 
4,546,867 
3, 592, 545 


577, 787 
593,995 
678, 713 


113, 124 
98,266 
90,665 


$5,096 
13, 342 
18,715 


118,220 


$6 000 to $7 000 


111,608 


$7,000 to $8,000 


109,380 


$8 000 to $9 000 


321 
252 


2,717,715 
2,393,899 


763, 700 
601,600 


623,480 
444,539 


75, 571 
76, 560 


20,639 
24,865 


96,210 


$9,000 to $10,000 


101,425 


$10,000 to $11, 000 


195 


2,016,039 


447,900 


472, 332 


66,541 


25,273 


91,814 


$11,000 to $12,000 


154 


1,769,606 


362, 200 


418, 955 


60, 314 


26,134 


86,448 


$12,000 to $13,000 


105 


1,313,401 


237, 600 


406, 111 


49,024 


23,095 


72, 119 


$13,000 to $14,000 


96 


1,297,983 


217,600 


277, 096 


50, 439 


25, 387 


75, 826 


$14,000 to $15,000 


67 


972,244 


154,100 


409,386 


38, 241 


21,471 


59, 712 


$15,000 to $20,000 


228 


3,925,145 


537, 100 


1,009,641 


160, 680 


113,553 


274, 233 


$20,000 to $25,000 


122 


2, 716, 618 


279 800 


710,446 


118,910 


111,332 


230, 242 


$25,000 to $30,000 




1,863,148 


154,600 


1,024,357 


67, 798 


100,656 
177,830 


168,454 


$30,000 to $40,000 


70 


2 439,101 


151, 200 


595, 820 


120, 724 


298,554 


$40,000 to $50,000 


33 


1,477,279 


65, 000 


526,217 


65,029 


144, 150 


209, 179 


$50,000 to $60,000 


30 


1,631,601 


59,800 


982,512 


62,346 


198, 344 


260,690 


$60,000 to $70,000 


14 


899, 147 


30,600 


204,605 


50,677 


131,375 


182, 052 


$70,000 to $80,000 


4 


311,666 


8,000 


21,432 


21,954 


56,120 


78,074 


$80,000 to $90,000 


2 


172, 358 


2,000 


179, 110 


618 


34,620 


35,238 


$90,000 to $100,000 


4 


380,609 


10,000 


85, 814 


22,144 


85,015 


107, 159 


$100,000 to $150,000 


8 


(2) 


0) 
(2) 


^^ 


ii 


C) 


$150,000 to $200,000 


1 


(') 


(^) 


(2) 


(2) 


«9m nnr> tn '(i;9'i0 ooo 
















































9Af\n nnn fn ft'sm nnn 
































ftv^fi nnn +n ti nnn nnn 
















$1,000,000 to $1,500,000. 
«i <;nn nnn tn %9 nnn nnn 






























$2,000,000 to $3,000,000. 






























$4;000;000 to $5,000,000. 
















$5,000,000 and over 




■■■i,'i22,'729' 


i8,'466' 


'"'714,' 751' 


■■■"33,' 645' 


■■"327"677' 


■""36i,'322 








Total 


67,719 


180,311,466 


161,262,800 


12,710,552 


2,207,956 


1,684,689 


3,892,645 













HAWAII. 












556 


$262, 181 
11,942 


$1,163,900 


$152,745 
1,984 








TTrtHor «1 Cidn 


18 
1,683 
2,356 


$608 




$608 


$1,000 to $2,0001 

«i nnn tr> «9 nnn 






3,471,698 
5,403,393 
2,750,268 
1,749,427 
4,041,463 
336 360 


2^383,000 
7,609,500 
1, 634, 100 
1 971 000 


16,834 
118 372 


42,870 




42,870 


$2,000 to $3,000 1 






1,092 
520 
1,162 
80 
715 
318 
179 
99 


40, 103 
146,548 

60,251 
194 628 


43,385 




43,385 


$3,000 to $4,000 » 






2; 784^700 
290 300 


47,854 




47, 854 


$4;000tO$5,000i 






3, 184; 711 

1, 720, 288 

1, 158, 275 

736,655 


1,979,400 
766, 100 
436, 300 
253,600 


102', 354 
310,638 
197,997 
139,632 


44,596 
28,782 
22,837 
16,282 




44,596 


$5'000 to $6*000 ! 


$1,353 
3,524 
3; 841 


30, 135 




26,361 


$7,000 to $8,000. 


20,123 


$S 000 to $9 000 


65 
46 


552, 740 
434,207 


161, 600 
100,800 


142,204 
121, 089 


13, 106 
11, 770 


4,449 




$9'000 to $10,000 


16, 219 


$10,000 to $11, 000 

$11,000 to $12,000 

$12,000 to $13,000 


45 


473, 065 


88,800 


190,514 


11,328 


5,874 


17, 202 


40 


458,007 


99,400 


108, 121 


14,360 


6,720 


21,080 


35 


436,417 


76,400 


224, 132 


10,253 


l'il\ 


17,724 


$13,000 to $14,(»0 


27 


362,564 


59,600 


79,792 


13, 802 


7,072 


20, 874 


$14,000 to $15,000 


27 


401, 739 


58,000 


159,069 


12,070 


8,705 




$15,000 to $20,000 


60 


1,022,384 


117,200 


605,394 


23, 370 


25, 186 


48, 556 


$20,000 to $25,000 

$25,000 to $30,000 


38 


838,316 


84,400 


472,056 


23, 898 






22 


601,115 


52,400 


443, 296 


18,429 


30,435 




$30,000 to $40,000 


28 


983, 173 


41,400 


623,948 


24,434 


70, 706 


95, 140 



1 Nontaxable. Specific exempt 

2 Classes grouped to conceal net 



ions exceed net income. 

income and identity of taxpayers. 



STATISTICS OF INCOME. 



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



129 

BY INCOME 



Income class. 


Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Normal 
tax. 


Surtax. 


Total 


Personal ex- 
emption. 


Divi- 
dends. 


tax. 


§40,000 to S50,000 

S50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000 

$90,000 to $100,000 

$100,000 to $150,000 

8150,000 to $200,000 


21 
9 

3 
3 
1 
11 

1 


$943,405 
483,929 
452, 108 
220,687 
247,551 
(2) 
1,285,777 


$42,200 
17,600 
16,400 
7,400 
5,600 
(2) 

16,000 
(-) 


$697,071 
411,536 
322, 186 
81, 132 
244,317 


$16, 158 
6,632 
9,492 
10, 198 
1,417 


$92, 727 
58,036 
66,411 
37,339 
47,390 

355,215 


$108,885 
64,668 
75,903 
47,537 
48,807 
(-) 

383,362 
{-) 


$250 000 to $300 000 
















$300,000 to $400,000 
















$400,000 to $500,000 
















$500,000 to $750,000 
















$750,000 to $1,000,000... 
















$1,000,000 to $1,500,000. 
















$1,500,000 to $2,000 000 
















$2 000 000 to $3 000 000 
















$3,000,'000 to S4;000,000. 
$4,000,000 to $5,000,000. 






























$5,000 000 and over . . 




















270,000 


3,400 


296, 106 




84,701 


84, 701 










Total 


11 4S1 


37, 840, 014 


27,320,400 


7,828,355 


496,078 


955,698 


1 451 776 









Under $1,0001 


13 

4,012 

5,110 

6,335 

1,697 

805 

1,369 

91 

757 

215 

121 

44 

26 

14 

12 

11 

2 

1 

8 

22 

6 

3 

9 

2 

2 


$1,235,366 

2,222 

6,317,613 

7,512,256 

15,078,876 

4,223,981 

2,705,508 

4,709,309 

391,548 

3,394,037 

1, 159, 279 

767,058 

330,456 

219,952 

131,226 

124, 975 

127,216 

24,877 

115,724 
370,286 
140,348 

81,074 
295,683 

91,964 
(^) 
(2) 


$4,356,200 


$43,235 








Under SI, 000 


$103 






$1,000 to $2, 0001 

81, 000 to $2, 000 

82, 000 to S3, 0001 


11, 370, 100 

5,177,900 

20,180,700 

2,566,000 

2,959,500 

3,219,400 

319,000 

2,000,800 

470, 200 

246, 100 

90,700 

42,200 

22,200 

19,000 

19,400 

3,000 

10,800 
32,400 
6,800 
3,200 
16,800 
2,800 

(2) 


46,359 
6,315 
142,845 
27,437 
242,141 
100,015 
134, 249 
124,733 
136, 089 
102,659 
47,600 
38,602 
43,082 
34,783 
32,025 
4,432 
(2) 

41,869 
92,090 
27, 180 
32,329 
59,615 






94,913 




94,913 




82, 000 to S3, 000 


65,415 




65,415 


$3, 000 to $4, 0001 

83, 000 to $4, 000 

$4, 000 to $5, 0001 




56,018 




56, 018 






$4, 000 to $5, 000 

$5, 000 to SO, 000 

$6, 000 to $7, 000 

$7, 000 to $8, 000 

88, 000 to $9, 000 

$9,000 to $10,000 

$10,000 to $11,000 

811, 000 to $12, 000 

812, 000 to $13, 000 

813, 000 to $14, 000 

814, 000 to $15, 000 

815, 000 to $20, 000 

820, 000 to $25, 000 

825, 000 to $30, 000 

$30, 000 to 840, 000 

840, 000 to $50, 000 


50,681 
22, 753 
18,706 
9,580 
7,430 
3,556 
3,994 
4,720 
1,065 

3,788 
17,434 

7,486 

3,215 
17,951 

6,814 

(2) 




50,681 
23,598 
20,736 
11,324 
9,071 
4,833 
5,512 
6,623 
1,488 

'^332 
27,812 
13,660 
7,519 
38, 014 
16,026 


$845 
2,030 
1,744 
1,641 
1,277 
1,518 
1,903 
423 

10,378 
6,174 
4,304 

20,063 
9,212 


850, 000 to $00, 000 

860, 000 to S70, 000 

870, 000 to $80, 000. ... 




















890 000 to $100 000 
































$150 000 to $200 000 
















$200 000 to $250 000 
































8300 000 to $400 000. 
















S400' 000 to $500,000.... 
































8750 000 to $1 000 000 
















$1,000,000 to $1,500,000 
$1,500, 000 to $2, 000, 000 
82, 000, 000 to $3, 000, 000 
$3, 000, 000 to $4, 000, 000 
84, 000, 000 to $5, 000, 000 
$5, 000, 000 and over.... 



























































































186,884 


7,200 


33,044 


11,092 


22,888 


33,980 








Total 


22,976 


49,737,718 


53,142,400 


1,592,728 


406,714 


86,944 


493,658 





1 Nontaxable. Specific exemptions exceed net income. 

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



130 



STATISTICS OF INCOME. 



TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME 

CL A S SE S— Continued . 









Exemption from nor- 






. 


Income class. 


Number 
of re- 


Net income. 


mal tax. 


Normal 
tax. 


Surtax. 


Total 






tax. 




turns. 




Personal ex- 


Divi- 










emption. 


dends. 








Under 81,0001 .. 


19,743 


$11,276,756 
627,416 


831,024,000 
9,600 


$16,707,433 
78,006 








Under $1,000 


1458 


822,370 




$22,370 


81,000 to $2,000 1 


52, 135 


81, 899, 448 


135,893,600 


1,569,430 








81,000 to $2,000 


158,200 


234,059,167 


158, 492, 800 


1,091,599 


3,059,275 




3,059,275 


$2,000 to $3,000 1 

$2,000 to $3,000... 


162,721 
66 809 


357,973,650 
165,713,858 
64,386,029 


412,305,700 
96,633,800 


3,071,560 
2,117,710 








2,682,020 




2,682,020 


$3,000 to $4,000 1 


19,450 


71,116,400 


2,935,997 




$3,000 to $4,000... 




151,553,749 
10,684,104 


102,787,900 
8,531,900 


3,462,000 
4, 124, 293 


1,840,837 




1, 840, 837 


$4,000 to 85,000 1 


2,456 






$4,000 to $5,000... 




159,695,643 
68,170,832 


88,746,500 


6, 022, 408 


2,601,142 




2,601,142 
1, 449, 917 


$5,000 to $6,000 


12,518 


29,329,400 


5,350,440 


1,393,278 


$56,639 


88,000 to $7,000 


8,004 
5,496 
3,780 


51,632,528 
41, 022, 227 
32,045,546 


18,436,700 
12,658,900 
8,549,400 


5,161,482 
5,121,662 
4, 081, 901 


1,212,980 
1,136,489 
1,021,835 


151,982 
215,544 
242,939 


1,364,962 


$7,000 to $8,000 


1,352,033 


$8,000 to $9,000 


1,264 774 


$9,000 to $10,000 


3,004 


28,479,489 


6,805,000 


4,043,042 


992,642 


283,326 


1,275,968 


810,000 to $11,000 


2,231 


23,367,798 


4,950,200 


3,831,544 


877, 148 


287, 179 


1,164,327 


811,000 to 812,000 


1,758. 


20, 196, 138 


3,959,600 


3,669,173 


774, 818 


296,697 


1,071,515 


$12,000 to $13,000 


1,401 


17,475,705 


3,115,300 


3, 235, 456 


708,556 


299,054 


1,007,610 


$13,000 to 814,000 


1 229 


16,575,409 


2,695,000 


3,645,847 


684,654 


323,773 


1,008,427 


$14,000 to $15,000 


969 


14,034,037 


2, 102, 100 


3,069,861 


589,800 


308,208 


898,008 


$15,000 to $20,000 


3,184 


54,815,870 


6,958,000 13,063,704 


2,403,464 


1,595,843 


3,999,307 


$20,000 to $25,000 


1,762 


39, 284, 163 


3,808,800 10,672,191 


1,795,541 


1,627,510 


3,423,051 


$25,000 to $30,000 


1,099 


30,010,516 


2,336,500 


9, 142, 764 


1,382,517 


1,620,099 


3,002,616 


$30,000 to 840,000 


1,193 


40,978,685 


2 499,000 


13, 860, 101 


1,890,006 


2,934,991 


4,824,997 


840,000 to 850,000 


529 


23,454,631 


1,076,800 


9, 557, 822 


1, 024, 419 


2,269,057 


3,293,476 


$50,000 to $60,000 


365 


19,929,825 


753,800 
417,400 


8,477,293 


854,053 


2,435,080 


3,289,133 


$60,000 to 870,000 


204 


13,169,379 


6,551,075 


544, 038 


1,933,266 


2,477,304 


870,000 to $80,000 


125 


9,342,114 


253,000 


5,804,459 


352,074 


1,608,534 


1,960,608 


$80,000 to 890,000 


90 


7,602,631 


184,200 


3,675,174 


307,400 


1,492,985 


1,800,385 


890,000 to 8100,000 


61 


5,715,312 


101,400 


4,003,133 


161,749 


1, 255, 185 


1, 416, 934 


8100,000 to 8150,000 


113 


13,489,434 


213, 800 


7,714,969 


561,974 


3,799,857 


4,361,831 


8150,000 to $200,000 


28 


4,759,116 


46,000 


4,034,909 


92,065 


1,699,388 


1, 791, 453 


8200,000 to $250,000 


20 


4,474,036 


34,400 


4,039,605 


78,897 


1,834,621 


1,913,518 


$250,000 to 8300,000 


5 


1,331,458 


9,800 


678,244 


52,712 


586, 426 


639, 138 


$300,000 to 8400,000 


12 


4,053,551 


17,800 


3,403,582 


130, 150 


1,931,618 


2,061,768 


8400,000 to 8500,000 


6 


2,606,090 


11,000 


2,025,678 


69,816 


1,332,896 


1,402,712 


8500,000 to 8750,000 


5 


3,080,032 


6,000 


1,863,378 


107,386 


1,688,770 


1, 796, 156 


8750,000 to 81,000,000... 


2 


i; 666; 724 


2,000 


1,633,611 


^"(.r 


953.723 
6) 


964, 187 


81,000,000 to $1,500,000.. 


1 


(2) 


C*) 


(2) 


$1,500 000 to $2 000 000 
















82,000^000 to $3,'000'000.. 


1 


(') 


(2) 


(2) 


(2) 


m 


(.') 


83,000 000 to $4 000 000 
















$4,000,000 to $5^000^000 
















$5,000 000 and over 
















Classes grouped ^ 




3,287,340 


i,6o6 


2,338,218 


88,801 


2, 003, 791 


2,092,592 








Total 


611,558 


1,833,920,436 


1,216,774,500 


194,930,754 


31,505,370 


37,068,981 


68,574,351 







Under $1 000 1 


7 136 


84, 344, 174 
40,414 
30,246,758 
50,095,662 
103,233,653 
31,079,313 
15,272,664 
42,461,652 
1,588,473 
31, 567, 881 
13,045,889 


$12,002,200 


$357, 369 
492 








Under $l'000 


'l04 


$1, 987 




$1,987 


$1,000 to $2,0001 

$1 000 to $2 000 


19,421 
34 074 












34^ 355, 100 


276, 579 


620, 887 




620,887 


$2,000 to $3,000 1 


43! 765 


133, 185, 700 
20, 372, 100 
15,995,000 
29,570,200 
1 488,000 
18, 794, 300 
5,503,800 


1, 200, 464 








454, 318 


411, 094 




411,094 


$3,000 to $4,000 1 




1,487,092 
829,679 










485, 747 




485,747 


$4,000 to $5,000 1 


'381 


330,698 
1,0S4,915 
1,426,699 








7,058 
2,379 


463, 225 
258,271 




463, 225 


$5,000 to $6,000 


$11,845 


270,116 


$6,000 to $7,000 


1,630 

1,013 

755 

546 


10 578,694 
7,647,979 
6,386,422 
6,165,539 


3,817,400 
2 288,100 
1,715,600 
1 255,200 


1,417,313 

1,149,471 

1,062,890 

901,700 


230, 206 
195, 850 
183, 448 
165, 929 


32, 277 
39 408 
48,201 
51, 138 


262,483 


$7,000 to $8,000 


235, 258 


$8 000 to $9 000 


231,649 


$9,000 to 810,000 


217,067 


$10,000 to $11, 000 


419 


4, 380, 744 


951,700 


917,771 


145, 659 


53,711 




$11,000 to $12,000 


346 


3,975,743 


775, 500 


799, 790 


144,946 


68, 376 


203, 322 


$12,000 to $13,000 


242 


3,021,024 


547,900 


682,266 


110,792 


52,027 


162, 819 


$13,000 to 814,f)00 


195 


2,635,226 


451,900 


581,952 


100,620 


51,762 


152, 382 


$14,000 to $15,000 


177 


2, 562, 964 


403, 400 


601,919 


100,818 


56, 420 


167, 238 


$15,000 to $20,000 


542 


9, 335, 253 


1, 193, 000 


2,606,999 


378, 524 


270, 358 




820,000 to $25,000 


278 


6, 226, 707 


585, 300 


2,068,930 


254, 928 


259, 428 


514, 356 


$25,000 to 830,000 


140 


3, 810, 029 


284, 600 


1 617,950 


141, 377 


203, 845 




$30,000 to $40,000 


155 


6, 385, 933 


323, 000 


1,930,516 


223, 590 


392, 566 


616, 156 



' Nontaxable. Specific exemptions exceed not income. 

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



STATISTICS OF INCOME. 



131 



TABLE 13.— PERSONAL RETURNS— DISTRIBUTION 

CLASSES— Continued. 

INDIANA— Continued. 



BY INCOME 









Exemption 


from nor- 










Number 
of re- 


Net income. 


mal tax. 


Normal 
tax. 


Surtax. 


Total 






ta:s. 




turns. 




Personal ex- 


Di\-i- 










emption. 


dends. 








$40,000 to $50,000 


84 


$3,720,648 
2, 237, 198 


$188,600 


$964, 060 


$189, 966 


$358, 707 


$548,673 


$50,000 to $60,000 


41 


87 800 


1, 065, 757 


93, 166 


270, 107 


363, 273 


$60,000 to $70,000 


19 


1, 23S, 971 


38,300 


481, 294 


53,606 


184, 156 


237,762 


$70,000 to $80,000 


13 


965,785 


27,600 


349, 982 


43,900 


165, 343 


209,243 


$80,000 to $90,000 


10 


850,462 


20,200 


4,84, 648 


26, 201 


168, 324 


194 525 


$90,000 to $100,000 


8 


761,406 


16, 700 


422, 878 


26,270 


169, 982 


196, 252 


8100,000 to $150,000 


7 


805, 245 


18,000 


501, 832 


21, 710 


219, 296 


241,006 


$150,000 to $200,000 


3 


523,961 


5,000 


541, 927 


12,454 
(4 


189, 948 
(4 


202,402 


$200,000 to $250,000 


3 


(-) 


(2) 


(2^ 


(') 


$250 000 to S300 000 
















$300 000 to $400 000 
















$400;000 to $500,000 


1 


(2) 


(2) 


(2) 


(2) 


(2) 


(') 


















$750 000 to $1 000 000 
































$1 500 000 to $2 000 000 
















$2 000 000 to $3 000 000 

































$4 000 000 to $5 000 000 

















$5,000,000 and over 
















Classes grouped 2 




1,149,672 


6,400 


426,106 


56,808 


524,549 


581, 357 








Total 


150,300 


406,242,138 


335,667,800 


29,957,682 


5,141,879 


3,831,774 


8, 973, 653 









956 


$250, 155 


$1,942,500 


$184,901 
18, 675 








Under $1 000 


182 


78 007 


$2,474 




$2,474 


$1,000 to $2,0001 


6,994 


10,375,377 


17,275,900 


41,173 








28,718 


42,297,185 

86,408,857 
25,127,817 


28,787,400 


136,865 
783,342 


535,018 




535,018 


$2 000 to S3 000 1 . 


36,571 


111 779 600 




$2,000 to $3,000 


10,108 


15,677,100 


338,741 


364,673 




364,673 


$3,000 to $4,000 1 

$3,000 to $4,000 


3,883 


12,751,940 


14,296,300 
22 888 400 


630,938 








9 439 


32,739.490 
2,596,660 
30,120,011 
11,462,645 
8,802,771 


692,739 


368,467 




368,467 


$4,000 to $5,0001 

$4,000 to $5,000 


599 


1 993 400 


916,727 
825,613 










17^218,' 800 
4 972 700 


479,713 
220, 976 




479,713 


$5,000 to $6,000 


2 103 


1,104,211 


$10, 160 


231,136 


$6,000 to $7,000 


1,362 


3,138,700 


1,053,824 


202,552 


26, 104 


228,656 


$7,000 to $8,000 


875 


6,531,796 
5,202,990 
4,631,230 


1,996,600 


865,933 


177,377 


34,244 


211,621 


$8,000 to $9,000 . 


614 


1 404,000 


790, 779 


157,015 


39, 320 


196,335 


$9,000 to $10,000 


488 


1,110,200 


841,753 


149,826 


46,189 


196,015 


$10,000 to 811,000 


332 


3,475,724 


753,700 


639,394 


120,228 


42,787 


163,015 


$11,000 to $12,000 


236 


2,703,440 


512.400 


605, 165 


96,389 


39,603 


135,992 


$12,000 to $13,000 


182 


2,276,812 


413,700 


524,264 


85,046 


38,999 


124,045 


$13,000 to $14,000 


152 


2,047,451 


328,900 


434,345 


82,217 


39,838 


122,055 


$14,000 to $15,000 


113 


1,639,013 


248,500 


398,827 


68,393 


35,879 


104,272 


$15,000 to $20,000 


431 


7,407,101 


924,000 


2,217,128 


289,733 


212,706 


502,439 


$20,000 to $25,000 


176 


3,888,055 


395,700 


1,267,228 


160,066 


158,086 


318,152 


$25,000 to $30,000 


98 


2,670,844 


215,200 


897,971 


111,586 


142,915 


254,501 


$30,000 to $40,000 


85 


2,907,503 


180,400 


1,384,009 


99,682 


207,632 


307,314 


$40,000 to $50,000 


40 


1,782,821 


77,900 


1,106,786 


47,772 


174,139 


221,911 


$50,000 to $60,000 


16 


861,761 


32,000 


397,777 


32,873 


103,718 


136,591 


$60,000 to $70,000 


15 


960,439 


31,200 


421,089 


39,581 


140,393 


179,974 


$70,000 to $80,000 


7 


529,100 


13,400 


300,668 


18,928 


92,283 


111,211 


$80,000 to $90,000 


1 


(2) 


(2) 


(2) 


(2) 


(2) 


m 


$90,000 to $100,000 


6 


565,139 


8,400 


370,492 


15,093 

(2 


124,826 


139,919 


$100,000 to $150,000 


5 


(?) 


(2) 


(2) 


(2) 


$150,000 to $200,000 
















$200,000 to $250,000 . 








:■■: :::::::: 






$250 000 to $300 000 
















$300,000 to $400,000 

































$500,000 to $750,000 
















$750,000 to $1,000,060... 
















$1,000,000 to $1,500,000 . 
$1,500,000 to $2,000 000. 






























$2,000,000 to $3,000,000. 
$3,000,000 to $4,000,000. 






























$4,000,000 to $5,000,000. 
















$5,000,000 and over 




















670,789 


10,800 


360,673 


23,902 


178,559 


202,461 








Total 


111,483 


313,762,935 


248,627,800 


20,552,030 


3,949,580 


1,888,380 


5,837,960 







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



132 



STATISTICS OF INCOME. 



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



BY INCOME 









Exemption from nor- 








Income class. 


Number 
of re- 


Net income. 


mal tax. 


Normal 
tax. 


Surtax. 


Total 






tax. 




turns. 




Personal ex- 


Divi- 










emption. 


dends. 








Under $1,000 1 


9,798 


$5,105,181 

46,516 

22,995,707 


$19,129,300 


$154,939 
12,343 
196,229 








Under $1,000 


85 


$1,508 




$1,508 


S1,000 to $2,0001.... 


.. 14,796 


40, 264, 800 




$1,000 to $2,000 


17, 150 


25, 263, 846 


17,182,300 
68,287,700 
10, 635, 100 


79,350 


322,200 




322,200 


$2,000 to $3,000 1 


.. 22,026 
6,689 


52,511,654 
16,733,262 
9,526,592 


698,260 
164,889 
483,495 






$2,000 to $3,000 


240,119 




240, 119 


$3,000 to $4,0001.... 


2,848 


10,552,700 






$3,000 to $4,000 


6,011 


20, 864, 399 


14,405,900 


346, 262 


244,700 




244,700 


$4,000 to $5,000 1 


419 
4 213 


1, 819, 183 
18,878,304 


1,716,900 
11,564,800 
3, 741, 600 


395,751 
405, 419 
585 604 






$4 000 to $5 000 . . . 


277,943 
163,565 




277 943 


$5 000 to 86 000 


1 523 


8,354,060 
5,864,336 
4 133 120 


$7,435 


171' 000 




'909 






$7 000 to $8 000 


553 


1 303 600 


470 354 


112 943 


21' 787 


134' 730 




370 


3^ 128^ 846 


' 873' 500 




94,947 
79,863 






$9,000 to $10,000 


264 


2, 497, 506 


609, 900 


448,382 


24,676 


104, 539 


$10,000 to$ll,000.... 


191 


2,000,910 


419,000 


396, 573 


69,552 


24, 621 


94, 173 


$11,000 to 112,000.... 


130 


1, 488, 509 


291,900 


229,441 


57,873 


21,725 


79,598 


$12,000 to $13,000 


124 


1,544,462 


282,300 


326, 669 


57,617 


26,372 


83,989 


$13,000 to $14,000.... 


114 


1, 543, 609 


262, 500 


249, 247 


66, 455 


30, 537 


96,992 


$14,000 to $15,000.... 


93 


1,349,004 


224,300 


299,839 


50,123 


29,697 


79, 820 


$15,000 to 820 ,000.... 


238 


4, 104, 712 


539, 000 


989, 601 


174, 266 


119,017 


293, 283 


$20,000 to $25,000 


94 


• 2,077,772 


188, 100 


647, 139 


86,841 


85,237 


172,078 


$25,000 to $30,000 


64 


1,727,790 


150, 500 


470, 627 


81,691 


91,237 


172,928 


$30,000 to $40,000 


41 


1,401,670 


92,800 


301, 124 


74,402 


99,932 


174,334 


$40,000 to $50,000 


23 


1,003,240 


41,400 


662,854 


32,717 


94,916 


127,633 


$50,000 to $60,000 


7 


388,381 


13,400 


229,976 


18,325 


48, 269 


66,594 


$60,000 to $70,000 


5 


312, 175 


12, 800 


20,014 


21,540 


44,143 


65,683 


$70,000 to $80,000 


2 


147,752 


3,000 


104,401 


3,837 


25,113 


28,950 


$80,000 to $90,000 


4 


(.') 


(2) 


s 


(2) 


$90,000 to $100,000.... 


1 


(2) 


(2) 


(^) 


$100,000 to $150,000... 
































$200 000 to $250 000 
































$300 000 to $400 000 

































$500 000 to $750 000 
















$750,000 to $1,000,066. 
















$1,000,000 to $1,500,00{ 
$1,500,000 tO$2,000,00C 
$2,000,000 to $3,000,00C 
$3,000,000 to $4,000,00( 
$4,000,000 to $5,000,00f 
$5,000,000 and over... 


) ... 






















































































Classes grouped 2 




424,799 


11,600 


517,736 


7,504 


84,122 


91 626 








Total 


88,785 


217,237,297 


204,981,700 


10,963,553 


2,472,721 


919, 708 


3,392,429 







KENTUCKY. 



Under $1,000 1 


4 490 


$2, 204, 584 
99, 181 


$7,921,400 


$1,156,228 
25,339 








Under $1,000 


202 


$3,542 




$3,542 


$1,000 to $2,0001 

$1,000 to $2,000 


9,580 
15, 918 


14 459 116 


23,814,400 
16,052,300 


604 838 








23,021,458 


194,939 
636, 486 
192, 962 


275,435 




275,435 


$2,000 to $3,000 1 

$2,000 to $3,000 


17,028 
5,617 


40,372,123 
14, 047, 431 


53, 658, 600 
8, 848, 600 
8, 010, 200 




266, ioi 




200,101 


$3,000 to $4,0001 


2,130 


7,125,399 


553,325 




$3 000 to $4 000 


5,211 

395 

3,614 

1,493 


18,119,328 
1,749,756 

16, 151, 883 
8, 173, 126 


13, 127, 100 
1,360,500 
9, 536, 100 
3,487,700 
2, 237, 800 
1,451,000 
1,034,000 
707, 700 


252,329 

635,788 

645, 118 

1, 172, 181 


190,629 




190 629 


$4,000 to $5,000 1 

$4 000to$5 000 






237,911 
147, 285 




237 911 


$5,000 to $6,000 


$7, 171 
17, 972 
23,950 
28,451 
28 869 


154^456 


$6,000 to $7,000 


944 


6, 092, 027 
4,567,526 
3,706,143 
2,906,402 


927 055 


127 977 


145 949 


$7,000 to $8,000 


612 
436 
307 


992,952 
892,346 
657,784 


108,331 
95,283 
84,598 


132, 281 


$8,000 to $9,000 


123, 734 


$9,000 to $10,000 


113 467 


$10,000 to $11, 000 


218 


2,286,709 


468,300 


726,302 


65,353 


28; 206 


93, 559 


$11,000 to $12,000 


189 


2, 168, 543 


419, 200 


577, 180 


69, 172 


31 898 


101,070 


$12,000 to $13,000 


146 


1,825,765 


311,700 


530,519 


56,901 


31, 194 


88,095 


$13,000 to $14,000 


104 


1, 406, 053 


223,300 


411,382 


50,028 


27, 822 


77,850 


$14,000 to $15,000 


106 


1, 537, 209 


231, 500 


420, 684 


58,570 


33,932 


92, 502 


$15,000 to $20,000 


340 


5,899,323 


757, 100 


2,12.5,523 


208,447 


173, 128 


381,575 


$20,000 to $25,000 


152 


3, 365, 737 


336, 200 


1,289,927 


121,390 


138, 429 


259, 819 


$25,(X)0 to $30,000 




2, 247, 280 


173, 200 


915, 205 


84,700 


119,782 


204,482 


$30,000 to $40,000 


78 


2, 713, 768 


166, 900 


1,114,882 


105,612 


197,636 


303,248 



1 Nontaxable. Specific exemptions exceed net income. 

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



STATISTICS OF INCOME. 133 

TABIiE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME 

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









Exemption from nor- 










Number 
ofre- 


Net income. 


mal tax. 


Normal 

tax. 


Surtax. 


Total 






tax. 








Personal ex- 


Divi- 










emption. 


dends. 








840,000 to S50,000 


49 


82, 169, 195 


889,800 


»,,.6«, 


$83, 803 


8209, 155 


8292,958 


850,000 to S60,000 


18 


962,334 


44,000 


471, 805 


33, 886 


114,656 


148, 542 


$60,000 to S70,000 


17 


1,076,503 


30,700 


609,959 


37,962 


154,617 


192,579 


$70,000 to 880,000 


7 


505,181 


14,400 


378,238 


10,326 


8^,713 


94,039 


880,000 to $90,000 


3 


253, 125 


7,000 


205, 739 


3,114 


49 699 


52,813 


$90,000 to 8100,000 


3 


272,890 


4,600 


239, 708 


6,672 


58,002 


64,674 


8100,000 to $150,000 


4 


466,097 


8,400 


215, 847 


19,648 


128,410 


148,058 


8150,000 to 8200,000 


2 


322,742 


4,400 


189,526 


12,346 


111,756 


124,102 


$200 000 to $''50 000 
















































8400 000 to 8500 000 
















































81 000 000 to $1 500 000 
































$2'o0o'o00 to $3'oOo'oOO 
















sw'nnn'nnn tn su ncin'ocin 
































$6000000 and over 
































69,496 


192,273,937 


164,538,100 


20,937,795 


2,499,022 


1,798,448 


4,297,470 







LOUISIANA. 



Under $1 000 i 


3,909 

3 

8,017 

13,913 

15 602 

6,106 

2,877 

7,589 

430 

4,322 

1,751 

829 

518 

328 

245 

243 

178 

171 

103 

86 

311 

143 

94 

47 
15 
12 
12 
5 
3 
7 
1 
1 
1 


81,603,643 

658 

12, 112, 566 

20,373,441 

37,193,064 

15,331,925 

9,598,757 

26,249,569 

1 881 841 

19,403,061 

9,532,292 

5,354,835 

3,863,615 

2,784,465 

2,322,451 

2,550,340 

2,046,351 

2, 132, 510 

1,381,943 

1 251,275 

5,377,664 

3, 178, 342 

2; 560, 673 

2,990,568 

2, 121, 961 

832; 626 

762, 052 

897,686 

429, 705 

288 746 

828,446 

(') 

{') 

0) 


$7,768,500 

'200 

20,555,700 

14, 192, 500 

49,444,000 

8 693,300 

10, 767, 100 

16,463,000 

1,725,300 

10,342,300 

3,740,000 

1,491,800 

858, 500 

519,300 

363, 400 

360, 700 

246,200 

248,600 

141,000 

112,800 

418,000 

200,800 

116, 800 

118, 800 

59,400 

19,800 

13, 200 

14,800 

7,200 

3,000 

11,000 

i 


$1,144,109 










$19 




819 




244, 740 
74 487 
496, 255 
213, 272 
585, 810 
594,787 
399, 764 
645, 208 
1,009,129 
606,565 
556, 950 
507, m 
508, 873 
497, 101 
582, 117 
635, 139 
417, 799 
281, 200 
1,470,688 
1,213,573 
710, 882 
572, 231 
967,529 
248, 195 
433 707 
308, 272 
229,099 
312,651 

8 






81 000 to 82 000 


246,648 




246,648 


82,000 to 83,000 1 






257,627 




257,627 


$3,000 to $4,000 1 






367,340 




367,340 








$4 000 to 85 000 


336,812 
202,368 
148,310 
123,311 
%,543 
86,863 
107, 812 
78,838 
83,219 
56,061 
56,128 
237,723 
130, 345 
124,900 
169,812 
86 495 
48,926 
27,395 
53; 270 
14,449 
191 
46.741 




336, 812 


85,000 to $6,000 


$7,920 
15,954 
20, 198 
21, 140 
23,165 
31,538 
30 031 
36,476 
26,571 
27 773 
155, 587 
130, 866 
136, 914 
210, 712 
209,168 
103, 223 
109,801 
154,740 
86,031 
65, 183 
230,641 


210,288 


86,000 to 87,000 


164, 264 


87,000 to 88,000... 


143, 509 


88,000 to $9,000 


117,683 


$9,000 to $10,000 

$10,000 to $11,000 

811,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$15,000 to 820,000 

820,000 to $25,000 

825,000 to $30,000 

830,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

870,000 to $80,000 

$80,000 to 890,000 

$90,000 to $100,000 

8100,000 to 8150,000 

8150,000 to $200,000 

8200,000 to $250,000 

8250,000 to $300,000 


110,028 
139,350 
108,869 
119,695 

82,632 

83,901 
393,310 
261,211 
261, 814 
380,524 
295,663 
152, 149 
137, 196 
208,010 
100,480 

65,374 
277,382 

(2) 

(2) 

(}) 


8400 000 to $500,000 
















8500 000 to $750 000 
























::::::::::: 
























$1 500 000tO$2 000 000 
















































$4 000 000 to $5 000,000 
































Classes grouped ^ 




657,075 


4,400 


449,908 


15,718 


267,026 


282, 744 








Total 


67, %0 


197,897,146 


149,021,400 


17,019,115 


3,203,864 


2,100,658 


5,304,522 







1 Nontaxable. Specific exemptions exceed net income. 

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



134 



STATISTICS OF INCOME. 



TABLE 



13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME 

CL A S SE S— Continued . 









Exemption 


from nor- 








Income class. 


Number 
of re- 


Net income. 


maltax. 


Normal 
tax. 


Surtax. 


Total 






tax. 




turns. 




Personal ex- 


Divl- 










emption. 


dends. 








Under Sl,000i 


1,602 


$976, 195 


$2,152,200 

400 

15, 465, 100 


$531, 181 










92 
6,187 


31,331 
■ 9,324,332 


2,739 
575, 158 


$1, 112 




$1, 112 


$1,000 to $2,000 1 






$1,000 to $2,000 


11,546 


15,985,535 


11,629,600 


107 488 


172,681 




172,681 


$2,000 to $3,000 1 


12,353 


29, 229, 823 


38,045,500 


684,755 








$2,000 to $3,000 


3,032 
1 017 


7,663,001 

3 356 859 

10,949,680 

539, 214 


5, 056, 700 


130, 171 


98,774 




98,774 


$3,000 to $4,000 1 

$3 000 to $4 000 


3,683,500 

7,657,800 

362, 600 


480, 775 






3' 189 


278,002 
263,467 


121, 129 




121 129 


$4'000 to $5^000 1 


'123 








$4 000 to $5 000 


1 972 


8,886,000 
4,629,137 
3, 676, 832 
3,043,995 
2, 092, 389 
2, 033, 064 


5,308,300 
1, 997, 400 


299 898 


131,039 




131 039 






611, 673 


84,933 


$4,116 
10,902 
15,996 
15,800 
20,340 


89' 049 


$6 000 to $7 000 


569 


1 288 600 


621, 816 


76,629 


87 531 


$7^000 to $8,000 


408 


' 903, 400 


583, 372 


74,298 


90,294 
72,034 
78,163 


$8 000 to $9 000 


247 


556 300 


491, 066 


56,234 


$9,000 to $10,000 


214 


468,900 


491,058 


57,823 


$10,000 to $11,000 


154 


1, 612, 947 


327,000 


455, 873 


49,234 


19, 853 


69,087 


$11,000 to $12,000 


104 


1,191,309 


214,600 


440,317 


35, 169 


17,290 


52,459 
57,153 


$12,000 to $13,000 


90 


1, 123, 201 


190, 700 


303,304 


37,906 


19,247 


$13,000 to $14,000 




1, 183, 555 


186, 500 


485, 495 


36,779 


23,093 


59, 872 


$14,000 to $15,000 


68 


982, 491 


151,700 


337, 193 


32,890 


21,510 


54,400 


$15,000 to $20,000 


192 


3,296,277 


382, 900 


1, 194, 821 


116,737 


94, 951 


211 688 


$20,000 to $25,000 


98 


2,181,361 


193,700 


963,936 


79, 012 


90,357 


169, 369 


$25,000 to $30,000 


62 


1, 696, 334 


126,900 


599, 297 


67,866 


91,541 


159, 407 


$30,000 to $40,000 


62 


2, 132, 133 


122,600 


860, 606 


84,782 


153,062 


237,844 


$40,000 to $50,000 


33 


1,499,669 


58,200 


733, sas 


53,238 


148,903 


202, 141 


$50,000 to $60,000 


18 


989,863 


30,600 


729, 078 


23,470 


121, 823 


145,293 


$60,000 to $70,000 


12 


776, 628 


23,200 


439, 350 


22, 557 


114, 139 


136, 696 


$70,000 to $80,000 


4 


307, 864 


6,400 


123,504 


14, 056 


54, 778 


68,834 


$80,000 to $90,000 


2 


161,616 


3,000 


102,315 


4,933 


30, 250 


35,183 


$90,000 to $100,000 


2 


192, 424 


3,000 


172,844 


3,834 


43, 435 


47, 269 


$100,000 to $150,000 


8 


961,901 


19,200 


411,615 
(^5 


43,068 


272,265 


315,333 


$150,000 to $200,000 


1 


(2) 


(2) 


(2^ 


(^) 


















$250,000 to $300,000 


1 


(.') 


(}) 


{') 


(2) 


(^) 


(^) 


$300,000 to $400,000 
















$400,000 to $500,000 


2 


846,675 


4,200 


432,516 


30,954 


430,426 

(^5 


461,380 


$500,000 to $750,000 


1 


« 


(2) 


(^5 


(2) 
















$1 000 000 to $1 500 000 
































$2 000 000 to $3 000 000 
















$3'000'000 to $4'000'000. . 
















$4 000 000 to $5 000 000 
















$5'000i000 and over 




















1,075,044 


2,400 


906, 180 


20,873 


528,774 


549,647 








Total 


44,397 


124,628,679 


96,521,100 


15, 844, 746 


1,632,010 


2,342,851 


3,974,861 







MARYLAND. 



Under $1 000 ^ 


6 603 


$3,657,035 
340, 915 


$11,486,564 

67, 300 

23,997,212 

29,980,771 


$1,449,993 
96, 516 












$7, 305 




$7,305 


$1,000 to $2,000 1 


10,203 
29,719 
18,644 
9,725 










42,020,487 
44,241,390 
24,270,168 
13,433,056 
35,904,485 


135, 404 


480, 105 




480, 105 


$2,000 to $3,000 1 










14; 006) 793 


562, 975 


394, 648 




394, 648 


$3,000 to $4',0001 






10^330 


23,288,030 


703, 093 

318, 847 

1,100,463 


477, 298 




477,298 


$4,000 to $5^000 1 






9,301 


41,540,896 
21,994,337 


23, 552, 564 


673,393 




673,393 


$5,000 to $6,000 


4,037 


9,680,998 


1,290,470 


456,936 


$18,304 


475, 240 


$6 000 to $7 000 


2,540 
1,349 
1 234 


16,303,140 
10,091,055 
10, 355, 459 


6,023,400 
2,997,200 
2,909,200 


1,412,389 
1,433,285 
1,623,871 


372,745 
276,993 
296,498 


46,563 
53,324 
76,429 


419, 308 


$7,000 to $8,000 


330,317 


$8,(X)0 to $9,000 


372,927 


$9,000 to $10,000 


'687 


6,517,898 


1,466,800 


1,302,908 


215,981 


64,968 


280, 949 


$10,000 to $11,000 


505 


5,286,957 


1,100,700 


1,082,725 


189,630 


64,994 


254, 624 


$11,000 to $12,000 


409 


4, 698, 371 


856, 000 


1,047,076 


181,689 


69, 182 


250, 871 


$12,000 to $13,000 


325 


4,063,952 


673,700 


964,126 


158,820 


69,860 


228, 680 


$13,000 to $14,000 


287 


3,865,639 


632, 200 


823,841 


157, 142 


75, 597 


232,739 


$14,000 to $15,000 


214 


3,097,773 


461,200 


764,501 


124,963 


68,259 


193, 222 


$15,000 to $20,000 


749 


12,878,825 


1,580,700 


3,364,811 


564, 374 


372, 124 


936, 498 


$20,000 to $25,000 


401 


8,926,711 


810, 900 


2,705,103 


394, 390 


368,917 


763,307 


$25,000 to $30,000 


212 


5,764,206 


437,800 


1,687,445 


267,441 


308, 119 


575, 560 


$30,000 to $40,000 


250 


8,721,116 


521,800 


3,161,109 


390, 106 


617,779 


1,007,885 



1 Nontaxable. Specific exemptions exceeds net income. 

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



STATISTICS OF INCOME. 



135 



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

CLA S SE S— Continued . 

MAR YLAND— Continued . 









Exemption from nor- 








Income class. 


Number 
of re- 


Net income. 


mal tax. 


Normal 
tax. 


Surtax. 


Total 






tax. 




turns. 




Personal ex- 


Di-i-l- 










emption. 


dends. 








^0,000 to $50,000 


126 


$5,622,438 


$249,400 


?2, 149, 897 


$252, 117 


$544,670 


$796,787 


$50,000 to $60,000 


48 


2,624,178 


93,200 


1,024,823 


114,422 


320, 675 


435,097 


$60,000 to $70,000 


50 


3,223,439 


88,200 


1,706,547 


125, 172 


468,867 


594,039 


$70,000 to $80,000 


25 


1,860,442 


47,200 


815,976 


79,664 


318, 897 


398,561 


$80,000 to $9O,00O 


14 


1, 196, 435 


26,400 


657,933 


42,556 


238,077 


280, 633 


$90,000 to $100,000 


13 


1,225,264 


26,800 


523, 207 


61,432 


270,825 


332, 257 


$100,000 to $150,000 


30 


3,515,987 


61,600 


1,293,891 


178,794 


973,613 


1,152,407 


$150,000 to $200,000 


11 


1,821,309 


12,000 


1,421,363 


38,178 


640, 542 


678, 720 


$200,000 to $250,000 


5 


1,079,989 


6,400 


1,071,786 


4,649 


435, 543 


440, 192 


$250,000 to S300,000 


1 


(^) 


(2) 


(2) 


(^5 


(') 


$300,000 to $400,000 


2 


679,717 


3,000 


393,092 


24,388 


325,242 


349, 630 


$400,000 to $500,000 
















$500,000 to $750,000 
































$1,000,000 to $1,500,000.. 


1 


{') 


(■-) 


n 


(2) 


(^) 


(-) 


$1,500,000 to $2,000,000.. 
















$2,00b,000 to $3,000,000 
















$3,000,000 to $4,00((,000. . 


.. 














$4,000,000 to $5,000,000. . 

















$5,000,000 and over 





















1,291,549 


3,000 


1,183,045 


7,009 


717,095 










Total 


112,963 


368,691,062 


229,573,014 


41,644,587 


7,008,8.38 


7,528,465 


14,537,303 





MASSACHUSETTS. 



Under $1,0001 


24,335 

600 

47, 437 

107,019 

89,027 

32,615 

11,956 

25,664 

3,024 

16,054 

6,996 

4,734 

3,427 

2,300 

1 832 

1,436 

1,072 

952 

827 

681 

2,247 

1,212 

788 

854 

470 

268 

165 

129 

75 

55 

126 

27 

16 

7 

7 

2 

5 

1 


$12,042,241 

264,721 

71,845,036 

152,894,057 

211,838,538 

81,856,767 

39,997,868 

89,241,137 

13,333,928 

71,496,429 

38,344,920 

30,701,218 

25,574,688 

19,506,482 

17,390,687 

15,047,539 

12,311,243 

11,881,065 

11,157,266 

9,877,301 

38,772,826 

27,015,621 

21, 470, 211 

29,487,000 

20,851,481 

14,594,458 

10,617,169 

9,612,658 

6,332,901 

5,170 375 

15,364,805 

4,645,351 

3,611,493 

1,869,799 

2,282,014 

856, 161 

(5) 


$39,267,000 

11,300 

117, 185, 100 

107,673,700 

274, 129, 100 

53,311,900 

40,082,900 

61,843,100 

7,882,500 

41,280,800 

15,292,600 

10,305,600 

7,193,000 

4,854,600 

3,881,900 

2,978,700 

2,236,300 

1,948,300 

1,705,300 

1,335,500 

4,560,600 

2,421,100 

1,534,300 

1,704,300 

891,900 

505,700 

344,600 

256,600 

131,600 

100,500 

237,600 

58 600 

33,000 

13,600 

12,600 

4,000 

8 


$14,936,435 
123, 181 
10,729,114 
1,259,826 
8, 255, 997 
1,662,637 
9, 192, 861 
2,829,245 
8,430,696 
4, 221, 162 
6,847,219 
6,230,824 
5,759,643 
4, 636, 409 
4,547,070 
3,986,223 
3,786 889 
3,725,150 
3,596 078 
3,400,841 
14,117,350 
10,922,546 
9,304,437 
13,631,645 
12,043,948 
7,338,201 
5,960,546 
4, 868, 839 
3, 570, 165 
3,061,215 
8,897,254 
2,353,640 
1,951,040 
930,989 
668,555 
512,878 
(2) 
(2) 








Under $1,000 


$5,328 




$5,328 


$1,000 to $2,000 1 




$1,000 to $2,000 


1,757,997 




1,757,997 


$2,000 to $3,0001 




$2,000 to $3,000 


1,085,186 






$3,000 to $4,0001 






$3,000 to $4,000 


981, 247 




981 247 


$4,000 to $5,0001 






$4,000 to $5,000 


1,041,166 
704,712 
640, 626 
615,560 
539, 141 
529,082 
487,694 
397, 552 
398,665 
389, 855 
352, 121 

1,427,457 

1,029,856 
806,610 

1,106,551 
705, 158 
537,929 
382,570 
391,557 
234, 156 
193,116 
540,300 
209,282 
123,285 
91,053 
126,488 
26,534 

i.1 




1 041 166 


$5,000 to $6 000 


$34,062 

93,256 

134,269 

148,097 

173,367 

185,411 

181,. 501 

203,406 

217,987 

218, 143 

1,127,813 

1,119,215 

1,153,383 

2,128,046 

2,020,235 

1,782,580 

1,555,242 

1,650,241 

1,223,784 

1, 139, 352 

4,394,886 

1,670,167 

1,504,802 

824,449 

1,077,239 

436,401 


'733' 774 


$6,000 to $7,000 




$7,000 to $8,000 


749' 829 


$8,000 to $9,000 




$9,000 to $10,000 

$10,000 to $11,000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$15,000 to $20,000 

$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000 

$90,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $250,000 

$250,000 to $300,000 

$:500,000 to $400,000 

$400,000 to $500,000 

$500,000 to $750,000 

$750,000 to $1,000,000... 
$1,000,000 to$l,500,000.. 


702,449 

673,105 

579,053 

602,071 

607,842 

570,264 

2,555,270 

2,149,071 

1,959,993 

3,234,597 

2,725,393 

2,320,509 

1,937,812 

2,041,798 

1,457,940 

1,332,468 

4,935,186 

1,879,449 

1,628,087 

915,502 

1,203,727 

462,935 

8 


$l,500,000to$2,000,000. . 
















$2,000,000 to $3,000,000.. 
















$3,000,000 to $4,000,000. . 
















$4,000,000 to $5,000,000. . 












. 




$5,000,000 and over 
















CL^ssps cTniippd 2 , . 




3,850,702 


11,300 


2,012,701 


1.53,967 


2,125,509 


2,279,476 






Total 


388,442 


1,153,008,156 


807,231,100 


210,303,449 


18,011,801 


28, .522, 843 


46,534,644 





1 Nontaxable. Specific exemptions exceed net income. 

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



136 



STATISTICS OF INCOME. 



TABLE 



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







Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Normal 
tax. 


Surtax. 


Total 




Personal ex- 
emption. 


Divi- 
dends. 


tax. 


Under $1,0001 


20, 120 
138 
32,862 
76,937 
57, 524 
15,948 

7,707 
12, 102 

1,164 

4^197 

2,534 

1,799 

1,259 

981 

687 

555 

412 

369 

277 

1,001 

549 

327 

353 

147 

96 

64 

37 

23 

19 

40 

21 

7 


$11,545,508 

62,812 

50,904,533 

109,392,758 

136,999,496 

39,441,328 

25,572,438 

42,084,444 

5,054,000 

44,196,918 

22,907,049 

16, 405, 900 

13,454,206 

10,666,465 

9,295,506 

7, 199, 324 

6,383,618 

5,145,378 

4,986,174 

4,009,490 

17,223,627 

12,260,312 

8,929,110 

12,118,417 

6,525,232 

5,295,874 

4,110,228 

2,757,955 

1,948,935 

1,794,957 

4,755,617 

3,774,409 

1,553,502 


$31,619,500 

2,500 

86,421,800 

77,574,000 

175,058,300 

24,635,300 

27,554,000 

29,500,300 

3,795,200 

26,447,300 

9,929,900 

5,935,900 

4,239,000 

2,887,600 

2,258,800 

1,558,600 

1,227,800 

920,200 

531,500 

610, 800 

2,177,200 

1,176,900 

697,100 

750, 700 

284,800 

181,800 

124, 700 

80,800 

56,000 

36,200 

63,200 

49,400 

15,400 


$3,224,917 
27,031 
1,612,865 
491,020 
2,326,976 
468,028 
2,129,962 
1,110,451 
2,145,812 
1,735,661 
2, 362, 327 
2,062,328 
2,065,279 
2,005,645 
2,014,898 
1,552,287 
1,577,209 
1,218,572 
1,258,647 
1,207,706 
5,373,099 
4,217,782 
3,175,857 
5,133,542 
2,883,163 
2,955,457 
1,782,870 
1,233,680 
943,336 
811,160 
11,535,367 
2,246,686 
696,040 








Under $1 000 




$1,328 




$1,328 








$1 000 to $2 000 




1,263,348 


• 


1 263 348 


$2,000 to $3,0001 . . 








$2 000 to $3 000 




580, 166 




580,166 


S3 000 to $4 000 1 










463,086 




463,086 


$4 000 to $5 000 1 










643,468 
446,949 
365,248 
344,875 
307,232 
292,395 
244,369 
222,343 
191,299 
187, 163 
147,310 
681,526 
510,659 
373,553 
492,318 
257,440 
205,911 
180,818 
111,965 
79, 139 
74,881 
143,080 
129,535 
70,192 




643,468 
466 405 


$5 000 to SO 000 


$19,456 
49,276 
70, 962 
80,911 
92,349 
88,636 
94, 194 
88,367 
97,280 
87,982 
498,116 
510,600 
479,918 
871,680 
630,019 
648,389 
599,833 
472, 217 
384,273 
397,607 
1,333,321 
1,388,869 
634,672 




414, 524 


$7 000 to $8 000 


415 837 
388, 143 




$9 000 to $10 000 


384, 744 


$10,000 to $11, 000 


333,005 


$11 000 to $12 000 


316,537 


$12,000 to $13,000 


279,666 
284,443 


$13 000 to $14 000 


$14,000 to $15,000 


235, 292 


$15 000 to $20 000 


1,179,642 


$20,000 to $25, 000 


1,021,259 


$25 000 to $30 000 


853,471 


$30,000 to $40, 000 


1,363,998 


$40 000 to $50 000 


887,459 
854, 300 


$50,000 to $60, 000 


$60 000 to $70 000 


780,651 
584,182 
463,412 


$70,000 to $80, 000 


$80 000 to $90 000 . . 


$90,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $250,000 

$250,000 to $300,000 


472,488 
1,476,401 
1,518,404 

704,864 


$300,000 to $400,000.. 
$400,000 to $500,000.. 
$500,000 to $750,000.. 
$750,000 to$l, 000,000 
$1,000,000 to$l,500,00( 
$1,500,000 to$2,000,00( 
$2,000,000to$3,000,00{ 
$3,000,000 to $4,000,00( 
$4,000,000 to $5,000,00( 
$5 000 000 and over 




1 

1 
1 


i 


(2) 

?! 


(2) 
(2) 


(2) 


(2) 
(2) 
(2) 


(2) 


















1 
































).. 


2 


7,559,816 


2,800 


8,381,262 




4,780,901 


4,780,901 




















Classes grouped ^ 




1,464,518 


5,400 


1,248,082 


16,402 


770,014 


786, 416 








Total 


250,147 


657,779,854 


518,710,700 


85,215,004 1 9.027.998 


15,169,842 


24,197,840 






1 ' ' 





MINNESOTA. 



Under $1 000 1 


3 740 


$1,935,489 
138, 441 


$5,883,900 
7,800 


$1, 782, 547 

22, 685 

1,155 747 










'269 


$4,308 




$4, 308 


$1,000 to $2,000 1 


13 190 


20, 920, 161 
52, 270, 167 


35, 146, 600 
38, 077, 200 




37^ 950 
32, 279 
10, 723 
4,428 
9,278 


376, 697 


553, 894 




553, 894 


$2,000 to $3,0001 

$2 000 1 $3 000 


77 514 565 


97,234,500 
19,214,400 
15 217 600 


1,360,866 
637 589 








27, 251, 270 
14 728 311 


294 146 




294 146 


$3,000 to $4,0001 

$3 000 to $4 000 


1,655 557 








31 820 959 


23' 733 800 


1 162 372 


282 000 




282,000 




2, 553, 191 
17,321,438 
11 231 290 




1, 146, 640 
1, 242, 724 
1,483,950 






$4 000 to $5 000 


3 846 


10, 142, 800 
4 772 200 


238 247 




238 247 


$5 000 to $6 000 


2,048 
1,406 


209, 831 


$10, 091 


219, 922 


$6,000 to $7,000 


9,085,392 


3,261,000 


1, 206, 174 


204, 794 


27, 121 


231,915 


$7,000 to $8,000 


987 


7, 269, 860 


2, 309, 800 


1, 100, 171 


191,934 


38, 916 


230, 850 


$8,000 to $9,000 


654 


5, 538, 901 


1, 554, 300 


968, 142 


159, 631 


41,878 


201, 509 


$9,000 to $10,000 


494 


4,690,711 


1,129,200 


1,014,799 


146, 051 


46, 620 


192, 671 


$10,000 to $11,000 


362 


3,797,414 


843, 700 


719, 558 


127, 999 


46, 854 


174, 853 


$11,(K)0 to $12,000 


299 


3, 432, 591 


693, 300 


911,669 


116, 850 


50, 421 


167, 271 


$12,(X)0 to $13,000 


217 


2,706,301 


498, 600 


662, 114 


97, 459 


46, 247 


143, 706 


$13,000 to $14,000 


197 


2,657,280 


455, 900 


734, 696 


94, 641 


52,082 


146, 723 


$14,000 to $15,000 


156 


2, 262, 950 


375, 100 


660, 102 


80, 280 


49, 888 


130, 168 


$15,000 to $20,000 


555 


9, 512, 443 


1,231,800 


3,181,091 


364, 612 


273, 471 


638, 083 


$20,000 to $25,000 


268 


5, 961, 931 


552, 300 


2, 213, 071 


228, 168 


254, 033 


482, 201 


$25,000 to $.30,000 


167 


4, 579, 744 


366,600 


2, 069, 234 


175, 326 


246, 643 


421,969 


$30,000 to $40,000 


171 


5, 910, 784 


349, 800 


2, 866, 477 


213,076 


427, 198 


640, 274 



1 Nontaxable. Specific 

» Classes grouped to conceal net 



exceed net income, 
income and identity of taxpayers. 



STATISTICS OF INCOME. 



137 



TABLE 13.— PERSONAL RETITRNS-^DISTmBTITION BY INCOME 

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









Exemption 


from nor- 








Income class. 


Number 
of re- 


Net income. 


mal tax. 


Normal 
tax. 


Surtax. 


Total 






tax. 




turns. 




Personal ex- 


Divi- 










emption. 


dends. 








$40,000 to $50,000 


84 


$3,7.51,1.52 


$143,200 


S2, 017, 064 


$130, 820 


$364,003 


$494, 823 


$50,000 to $60,000 


44 


2,434,996 


95,000 


1, 332, 528 


77, 302 


301,686 


378, 988 


$60,000 to $70,000 


43 


2,771,421 


92,600 


1, 403, 138 


107,117 


409,188 


516, 305 


$70,000 to $SO,000 


26 


1,9.59,344 


39,300 


1, 585, 722 


42,792 


338, 508 


381, 300 


$80,000 to $90,000 


11 


929, 481 


27,400 


755, 782 


15, 335 


182, 782 


198, 117 
267, 819 


$90,000 to $100,000 


11 


1,055,225 


25,800 


691,495 


30, 180 


237, 639 


$100,000 to $150,000 


9 


1,070,397 


19,400 


546, 439 


38, 170 


296, 322 


334, 492 


$1.50,000 to $200,000 


5 


843,323 


14,200 


302, 176 


41, 382 


299, 810 


341, 192 


$200,000 to $250,000 


3 


m 


r-) 


(A 


('') 


(2) 


(') 


$250,000 to $.300,000 


1 


(2) 


(2) 


(2) 


(^) 


(2) 


(2) 


$.300,000 to $400,000 
















$400 000 to $500,000 
















8.500,000 to $7.50,000 
















$7.50,000 to $1,000,000... 
















$1 000,000 to $1,500,000. 
















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












































$4 000 000 to $5 000 000 
















$.5;000,000 and over.... 




















926,776 


7,600 


992,948 


3,265 


386,106 


389, 371 






Total 


124, 501 


340,833,699 


265, 446, 700 


39,961,964 


4,269,610 


4,427,507 


8,697,117 





MISSISSIPPI. 



Under $1 000 1 


4 025 


$1, 157, 955 
6,277 


$8, 827, 300 
2,000 


$682 539 








Under $1,000.... 


' 16 


11,761 


$146 




$146 


$1,000 to $2,000 1 

$1 000 to $2 000 


3 726 


5, 688, 528 


9,619 000 


75, 192 








5^951 
1 882 


7 163 703 


4, 915, 600 
18,457,500 
2, 897, 100 
3, 700, 200 


12, 789 
202, 296 


91 229 




91 229 


$2,000 to $3,0001 

$2,000 to $3,000 


14, 238, 940 
4 677 429 








52 785 


69,208 




69, 208 


$3,000 to $4,0001 


998 


3, 322, 790 


1.50, 928 




$.3,000 to $4,000 


1,630 


5,678,733 
441, 972 


3,921,600 


89, 513 


66,984 




66,984 


$4,000 to $5,0001 


101 


407, 300 


111,131 








$4 000 to $5 000 


1 118 


4 978 156 


3 077 400 


151 420 


70 109 




70,109 
42,673 
35, 352 
41,416 




'389 


2^ 123', 618 
1 404 744 




202' 728 
165, 800 
113,131 


40^ 873 


$1,800 
4 114 


$6,000 to $7 000 


218 


522 000 


31 238 


$7,000 to $8,000 


169 


1, 262, 003 


420; 500 


34' 813 


6;603 






760, 914 
777, 761 


220, 900 
192, 100 




20, 695 
24,939 


5,951 
7 732 


26,646 
32,671 


$9,000 to $10,000 


82 


128, 482 


$10,000 to $11, 000 


63 


661, 228 


149,000 


135, 410 


21, 926 


8^159 


30, 085 


$11,000 to $12,000 


55 


632, 973 


126,300 


101, %8 


24,624 


9,351 


33, 975 


$12,000 to $13,000 


35 


439, 601 
527, 054 


73,600 


76,644 


19,672 


7,631 


27,303 


$13,000 to $14,000 


39 


92, 600 


101, 480 


21, 666 


10, 363 


32,029 


$14,000 to $15,000 


22 


318, 790 


51,400 


56, 376 


13, 552 


7,029 


20, 581 


$15,000 to $20,000 


64 


1,072,670 


152, 500 


259, 181 


45, 177 


29,790 


74,967 


$20,000 to $25 ,000 


32 


708, 736 


75,400 


178, 994 


32 236 


29,157 


61, 393 


$25,000 to $.30,000 


18 


489, 333 


39,600 


337, 223 


12, 726 


26,685 


39, 411 


$30,000 to $40,000 


18 


619, 911 


40,400 


191, 880 


27,238 


44,642 


71, 880 


$40,000 to $50,000 


3 


131, 070 


7,600 


78, 816 


3,025 


12, 236 


15, 261 


$.50,000 to $60, 000 


5 


273, 018 


14,200 


19, 656 


18,296 


33, 348 


51,644 


$60,000 to $70,000 


2 


125, 329 


3,800 


124,468 


99 


17, 788 


17, 887 


$70,000 to $80,000 


2 


154, 192 


4,000 


141, 566 


475 


27,459 


27,934 


$80,000 to $90,000 . 
















$90,000 to $100,000 
















$100,000 to $150,000 


1 


(2) 


s 


(2) 


(^) 


(2) 


m 


$1.50,000 to $200,000 


1 


(') 


i^) 


(^) 


(2) 


(}) 


$200,000 to $250,000 
















$250,000 to $300,000 
















$300,000 to $400,000 
















$400,000 to $500,000 
















$500,000 to $750,000 
















$750,000 to $1,000,000... 
















$l,000,000to$l, 500,000. . 
















$1,500,000 to $2,000,000. . 
















$2,000,000 to $3,000,000.. 

















$3,000,000 to $4,000,000. . 
















$4,000,000 to $5,000,000. . 

















$5,000,000 and over 
















Classes grouped 2. . 




267,010 


3,000 


181, 817 


6,219 


82, 133 


88 352 








Total 


25,614 


60,104,43? 


58,961,700 


4, 298, 282 


697, 165 


371,971 


1,069,136 





1 Nontaxable. Specific exemptions exceed net income. 

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



138 



STATISTICS OF INCOME. 



TABLE 13.— PERSONAL RETURNS— DISTRIBTJTION 

CLA S SE S— Continued . 
MISSOURI. 



BY INCOME 



Income class. 


Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Normal 
tax. 


Surtax. 


Total 


Personal ex- 
emption. 


Divi- 
dends. 


tax. 


Under S1,000 1 


7,627 

43 

22, 653 

44,288 

43,259 

15, 640 

4 472 

12, 434 

587 

7,971 

3,177 

2,264 

1,538 

1,079 

847 

670 

554 

416 

291 

280 

957 

491 

306 

316 

154 

72 

41 

32 

21 

9 

16 

7 

2 

2 

2 

1 


$4,426,101 
27, 909 
35,423,021 
65,089,353 
102, 233, 625 
39,289,923 
14, 742, 535 
42,731,704 
2,637,440 
35,600,424 
17,437,133 
14,621,079 
11,489,711 
9,155,630 
8,033,022 
7,017,788 
6,360,361 
5, 188, 197 
3,930,676 
4, 058, 561 
16,519,666 
10,911,662 
8,328,898 
10,885,255 
6,906,496 
3,917,218 
2,648,960 
2,391,333 
1,782,495 
867,413 
1,892,973 
1,171,725 
436,271 
562,932 

8 


$13,101,200 


$1,932,295 

11,837 

906, 103 

290, 429 

1,458,123 

474, 021 

1, 277, 823 

904, 135 

1,481,056 

1,211,906 

2, 079, 610 

2,035,259 

1,804,438 

1,940,846 

1, 590, 193 

1,841,652 

1,583,019 

1,464,274 

1,059,943 

1,297,951 

5,197,818 

3, 871, 705 

3,466,750 

5,275,176 

3,270,188 

2,135,948 

1,386,509 

1,258,341 

1, 202, 587 

543,025 

1, 952, 682 

317, 661 

236,895 

409,365 

(^) 

(2) 








Under $1,000 


$644 


. 


$644 


81,000 to $2,0001 


56,157,700 

44, 743, 100 

129, 215, 800 

25,701,000 

16,035,400 

30, 317, 500 

1,861,200 

20,967,800 

7, 189, 000 

5,152,600 

3, 447, 900 

2,398,500 

1,889,400 

1,450,300 

1, 194, 800 

858,700 

623,000 

599, 000 

2,055,200 

1,044,000 

644,700 

610,900 

285,900 

154,500 

79,000 

57,400 

41,200 

16,400 

27,600 

13,000 

5,600 

3,000 

(«) 






S1,000 to $2,000 


804, 296 




804 296 


S2,000 to S3,000 1 






82,000 to $3,000 


527, 126 




527,126 


$3,000 to $4 ,0001 




$3,000 to $4,000 


465, 225 




465 225 


$4,000 to $5,0001 






$4,000 to $5,000 


535, 673 
338,666 
321,379 
298,172 
257, 874 
255, 157 
221, 163 
221,225 
179, 138 
147, 120 
148,572 
643,483 
426, 188 
323,269 
390,079 
248, 492 
140,651 
87, 897 
87,094 
48, 489 
27,056 
32,276 
66, 573 
16, 470 
20,929 

(2) 




535, 673 
354,378 
364,703 
358, 521 
327, 639 
335,113 
307,467 
314, 660 
268,055 
224,179 
237,964 

1,123,253 
876, 482 
769,267 

1,168,309 
920,364 
617,002 
477, 361 
498, 349 
400, 647 
223,288 
560, 784 
481,310 
193,253 
273,708 

8 


$5,000 to $6,000 

$6,000 to $7,000 

$7,000 to $8,000 

$8,000 to $9,000 

$9,000 to $10,000 

$10,000 to $11,000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$15,000 to $20,000 

$20,000 to $25,000 

$25,000 to 830,000 

$30,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000 

$90,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $250,000 

$250,000 to $300,000 

$300,000 to $400,000 

$400,000 to $500,000 

$500,000 to $750,000 


$15,712 
43, 324 
60,349 
69, 765 
79,956 
86,304 
93,435 
88,917 
77,059 
89,392 
479,770 
450,294 
445,998 
778,230 
672,372 
476,351 
389,464 
411,255 
352, 158 
196,232 
528,508 
414,737 
176,783 
252,779 

0) 


$750,000 to $1,000,000... 


. 














$1,000,000 to $1,500,000 . 
















$1,500,000 to $2,000,000. 
$2,000,000 to $3,000,000. . 






























$3,000,000 to $4,000,000 
















$4,000,000 to $5,000,000. . 
















$5,000,000 and over. . . 




















1,193,611 


4,000 


519, 165 


53, 326 


597,505 


650,831 








Total 


172,519 


499,911,004 


367,946,300 


57,688,728 


7,333,702 


7,326,649 


14,660,351 





MONTANA. 



Under $1,0001 


3,732 


$1,858,826 

8,711 

8,336,600 


$6,581,200 


$172,447 

247 

89,888 








Under $1 000 


17 

5,253 


$343 




$343 


$1,000 to $2,0001 


14,621,700 






$1 000 to 82 000 


9 276 


13,876,328 
23,082,253 
7,893,569 
4,108,590 
7,934,943 
578,824 


9 378 900 


24,465 
218,166 

46,463 
146,824 


179, 130 




179 130 


$2,000 to 8.3,000 1 

$2 000 to $3 000 


9,672 


30^337,100 






3 285 


4,645,300 
4,603,300 


127,861 




127 861 


$3,000 to W,000 1 

$3 000 to $4 000 


1,239 








2 303 


5,501,800 
455,500 


153,780 


92,147 




92,147 


$4,000 to $5,000 1 


132 


149,153 








$4,000 to $5 000 


984 
358 


4,408,239 
1,949,671 


2,769,000 
866, 500 


143,836 
182,432 


59,425 
37,523 




59,425 


$5,000 to rj,ooo 


$1,634 
3,503 


39,157 


$6,000 to $7,000 


184 


1,187,111 


453,900 


141,684 


25,976 


29,479 


$7,000 to 88,000 


103 


770, 299 


247,300 


127,535 


18,751 


4,045 


22,796 


88,000 to $9,000 


77 


651,893 


191,100 


117,792 


17,833 


4,923 


22,756 


$9,000 to $10,000 


63 


501,162 


123,400 


117,844 


15,946 


4,920 


20,866 


$10,000 to $11, 000 


42 


441,351 


93,800 


122,321 


12,634 


5,472 


18,106 


$11,000 to 812,000 


28 


321,333 


66,700 


60,722 


12,194 


4,695 


16,889 


$12,000 to $13,000 


30 


375,055 


73,400 


68,29S 


14,338 


6,469 


20,807 


$13,000 to $14,000 


19 


257,027 


44,200 


57,821 


11,392 


5,009 


16,401 


$14,000 to $15,000 


18 


259,604 


36,800 


80,990 


8,989 


5,677 


14,666 


$15,000 to $20,000 


48 


805,489 


108, 900 


210,710 


32,078 


22,460 


54,538 


$20,000 to $25,000 


24 


542,004 


56,600 


268,352 


16,770 


22,869 


39,639 


$25,000 to $30,000 


14 


373,818 


28,600 


182,859 


11,334 


19,510 


30,844 


$30,000 to $40,000 


10 


363,038 


21,400 


99,717 


18,286 


27 872 


46,158 



Nontaxable. Specific 
; grouped to 



exemptions exceed net income. 

" net income and identity of taxpayers. 



STATISTICS OF INCOME. 



139 



TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME 

CLASSES— Continued. 
MONTANA— Continued. 









Exemption 


from nor- 










Number 
of re- 


Net Income. 


mal tax. 


Normal 
tax. 


Surtax. 


Total 






tax. 




turns. 




Personal ex- 


Divi- 










emption. 


dends. 








$40,000 to $50,000 


1 


n 


(2) 


(2) 


(2) 


(2) 


(2) 


$50,000 to $60,000 


1 


(2) 


(2) . 


(') 


n 


(2) 


(.') 


$60,000 to $70,000 


1 


(^) 


C-) 


n 


m 


(2) 


?ol 


$70,000 to $80,000 


1 


(2) 


(=) 


(2) 


(') 


C) 


P) 


































$100 000 to $150 000 
















$150,000 to $200,000 


i 


(2) 


(') 


(') 


(^) 


(2) 


C-) 


$200,000 to $250,000 


1 


(') 


(') 


(2) 


{') 


{') 


{') 


$9 "in nno tn s^nn onn 
































$400 000 to $500 000 


















































$1 nfin nnn tn m ."infl noo 

























:::.::::...:::::;:::-. 






i'^'ooo'ooo to $3'ooo'ooo 
















<w non nnn t n <m nno nnn 
































SS'OOO^OOO and over 
















Classes grouped ^ 




£641,424 


$12,200 


$610,866 


$7,851 


$192,004 


$199,855 








Total 


36,907 


81,527,662 


81,318,600 


3,595,212 


720,801 


331,062 


1,051,863 






NEBRASKA. 


Under $1 000 1 


7 946 


$4,042,667 

60, 160 

16, 747, 088 

22 107 231 


$16,671,400 


$634,255 










'l22 


$2,404 




$2,404 


$1,000 to $2,000 1 

$1 000 to $2 000 


30, 493, 900 
15, 377, 000 
53,551,900 
9, 199, 200 
6, 737, 800 
12,306,400 
1, 232, 500 
9,354,300 
3,702,900 


564, 190 






15 264 


91 091 


266, 629 




266, 629 


$2'000 to $3',000 1 


17* 143 


40; 825, 724 
14, 716, 535 
6 384 161 


820,238 
108, 263 
471,044 








5' 835 
1 906 


216,556 




216, 556 


$3;000 to $4^000 1 

$3 000 to $4 000 






4^841 
346 


16' 825, 872 
1,533,897 

15,407,156 
7,771,187 


160, 279 
504, 909 


173 599 




173 599 


$4,000 to $5,0001 

$4 000 to $5 000 








3,441 
1,431 


401, 230 
631,265 


225, 501 
142, 226 




225, 501 


$5,000 to $6,000 


$6,196 


148,422 


$6 000 to $7 000 


801 
535 


5,156,497 
4, 003, 7^4 


1,969,900 
1,246,900 


633,612 
592, 467 


112, 100 
105, 382 


15,076 
21,095 


127, 176 


$7,'000 to $8,000 


126,477 




313 


2,652,666 
2,174,551 


731, 100 


334, 840 


82, 529 


20,044 


102, 573 


$9,000 to $10,000 


230 


539, 200 


324, 031 


73,351 


21,493 


94,844 


$10,000 to $11,000 


198 


2,079,245 


455,600 


382,890 


73, .347 


25,703 


99, 050 


$11,000 to $12,000 


142 


1,626,888 


319, 200 


372,839 


60,409 


24,300 


84,709 


$12,000 to $13,000 


99 


1,235,190 


227, 400 


201,089 


49,695 


21,118 


70,813 


$13,000 to $14,000 


85 


1, 147, 798 


189, 300 


239,877 


44,756 


22, 562 


67,318 


$14,000 to $15,000 


61 


881,435 


143, 400 


155, 589 


38,385 


19, 162 


57,547 


$15,000 to $20,000 


209 


3,595,902 


464, 500 


814,057 


153, 529 


104, 636 


258, 165 


$20,000 to $25,000 


114 


2,565,890 


232,600 


709, 733 


114,614 


107,729 


222,343 


$2.5,000 to $30,000 


57 


1,558,163 


120,600 


465, 381 


69,088 


83,954 


153,042 


.$30,000 to $40,000 


51 


1,772,770 


109, 800 


768, 575 


73, 761 


128, 927 


202,688 


$40,000 to $50,000 


23 


1,034,143 


45, 400 


405, 310 


45,729 


99,976 


145,705 


$50,000 to $60,000 


9 


486, 518 


15, 200 


320, 466 


13,470 


58,652 


72, 122 


$60,000 to $70,000 


5 


327, 381 


10,000 


157,066 


12, 148 


48,813 


60, 961 


$70,000 to $80,000 


3 


223, 766 


6,400 


171,736 


3,256 


38,282 


41,538 


$80,000 to $90,000 


3 


247, 530 


4,200 


15, 828 


17,476 


47,390 


64,866 


$90,000 to $100,000 


2 


184,730 


3,000 


153,728 


1,882 


39,914 


41, 796 


$100,000 to $150 ,000 


3 


(2) 


(2) 


(}) 


(2) 


(') 


$150,000 to $200,000 


1 


(2) 


(') 


(2) 


(2) 


(2) 


(2) 


$200,000 to $250,000 
















$250,000 to $.300,000 
















$300 000 to $400 000 
















$400^000 to $500,000 
















$500,000 to $750,000 
















$750 000 to $1 000,000 
















$1,000,000 to $1,500,000 
$1,500,000 to $2,000,000 
$2,000,000 to $3,000,000 
$3,000,000 to $4,000,000 
$4,000,000 to $5,000,000 
$5,000,000 and over 


























































































528,998 


8,800 


28,055 


38,670 


162,631 


201,301 








Total 


71,853 


179,905,513 


165,469,800 


11,633,933 


2,210,492 


1,117,653 


3,328,145 







1 Nontaxable. Specific exemptions exceed net income. 

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



140 



STATISTICS OF INCOME. 



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



Income class. 


Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Normal 
tax. 


Surtax. 


Total 


Personal ex- 
emption. 


Divi- 
dends. 


tax. 


Under $1 000 > 


766 

3 

1,101 

2,799 

2,185 

1,164 

241 

680 

25 

352 

192 

75 

47 

21 

16 

15 

6 

6 

5 


$385,682 

2,288 

1,731,. 509 

4,191,461 

5, 2.34, 663 

2,a30,473 

790,599 

2,337,791 

109,046 

1,. 581, 677 

1,036,841 

492, 849 

3.52, 951 

178, 046 

153, 200 

158,008 

68,765 

74, 155 

67, 072 


$1,476,300 


$18,782 










$91 




$91 


$1,000 to $2,000 1 

$1 000 to $'' 000 


3,002,200 

2,841,400 

6,707,400 

1,650,600 

888, 100 

1,589,300 

79, 000 

894, 000 

416,600 

177,300 

103,200 

43,400 

31,400 

30,600 

13,600 

14,500 

6,800 


25,467 
8,449 
22,441 
28,340 
12,576 
28,410 
45,531 
30,739 
173, 083 
76,981 
67,064 
15,396 
47,770 
47, 251 
16,528 
21,424 
43,462 






53,666 




53,666 


$2,000 to $3,000 1 

$2 000 1 $3 000 




46,243 




46,243 


$3,000 to $4,000 1 

$3 000 to $4 000 






28,815 




28,815 


$4,000 to $5,000 1 






26,635 
19,596 
10,362 
8,967 
5,715 
4,412 
4,895 
2,236 
1,654 
1,124 




26,635 


$5,000 to $6, 000 


$770 
1,606 
1,889 
1,366 
1,556 
1,979 
1,010 
1,246 
1,304 


20,366 


$6 000 to $7, 000 


11,968 


$7,000 to $8,000...' 


10,856 




7,081 


$9,000 to $10,000 

$10,000 to $11,000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 


5,968 
6,874 
3,246 
2,900 
2,428 


$15,000 to $20,000 

$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 


8 
1 
3 
4 
1 
2 


130,780 

85,408 
140,414 
(^) 
109,440 


11,600 
(2) 
4,900 
5,800 

2,400 


21,372 
(') 

38,492 
70,627 

132,484 


6.566 


3,473 
(4 

4,210 
10,322 
(4 
13,354 


10,039 

8,016 
14,674 

13,354 






















ssn nnn tn SQO ooo 
































$100,000 to $150,000 

SI "^n nnn t n it9nn nnn 


1 


(2) 


(2) 


(2) 


(.') 


(.") 


(2) 


















a9'in nnntn s^nn nnn 
















































9Anr\ nnn tr> t7=in nnn 
































«i nnn nnntnti 'inn nnn 
















































«a nnn nnn tnHA nnn nnn 
















$4 000 000 to $5 000 000 
















sw'nnn'nnn inri nvpr 
















Classes grouped 2 




212,390 


8.000 


243,548 


2,780 


53,296 


56,076 


Total 


9,719 


22,455,508 


19,998,400 


1,236,217 


231,915 


97,381 


329,296 







NEW HAMPSHIRE. 



Under $1 000 1 


2,740 

71 

5,357 

8,612 

7,334 

1,886 

761 

2,125 

186 

1,369 

581 

322 

229 

145 

107 

83 

71 

69 

57 

36 

125 

55 

26 

26 

ac exempt 
jnceal net 


$1,871,103 

29,955 

8,400,317 

12,350,712 

17,276,306 

4,661,453 

2,549,480 

7,401,590 

825,535 

6,127,254 

3, 171, 187 

2,085,007 

1,715,462 

1,228,450 

1,017,958 

868,340 

817,785 

734,354 

769,091 

521,953 

2,145,118 

1,214,403 

695,579 

867, 416 

ions exceed n 
iQcome and ic 


$4,055,000 

"*i4'268,'500" 

8,676,900 

22,150,500 

2 843,700 

2,649,200 

4,997,500 

520,300 

3,608,000 

1,292,700 

695,700 

482,800 

306,600 

225,800 

166,900 

136,500 

117, 100 

109,300 

73, 200 

251,500 

111,200 

54,800 

51,800 

Bt income, 
lentity of tax 


$392, 591 






.$1,000 to $2,0001 


418,993 
87,333 


$2,000 to $3,0001 


819,994 
145,402 


$3,000 to $4,000 1 

$3,000 to $4,000 


486,296 
229,535 


$4,000 to $5,0001- 

$4,000 to $5,000 


563 657 
302,392 


$5 000 to $6,000 


587,253 


$6',000 to $7,000 


502,829 




439,863 


$8 000 to $9 000 


364,984 


$9'0()0 to $l6,0(X) 

.$10,000 to $11, 000 

$11 ,000 to $12,000 

$12,000 to $13,000 

$13,(X)0 to $14,000 

$14,000 to'$15,000 

$1.5,000 to $20,000 

$20,000 to $25,000 

$2.5,000 to $30,000 

$30,000 to $40,000 

1 Nontaxable. Speci 
a Glasses grouped to c 


324,021 
330,518 
245,676 
264,275 
318,920 
252,338 
1,042,562 
628,223 
341,167 
455,958 

payers. 



90,694 



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



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



STATISTICS OF INCOME. 



141 



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

NEW HAMPSHIRE— Continued. 



Income class. 


Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Nonnal 
tax. 


Surtax. 


Total 


Personal ex- 
emption. 


Di%-i- 
dends. 


tax. 


$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000 

$90,000 to $100,000 

$100 000 to $150 000. . . 


19 
8 
5 
8 

1 
4 


$852,811 
437 217 
319,898 
612,416 

374,899 


$38,800 
14,000 
8,000 
12,800 


$514,681 
131, 539 
209,127 
509,289 

186,408 


$27,463 
22,087 
8,465 
14,329 


$83,888 
53,393 
46,503 

82,310 


$111,351 
75,480 
54,968 
122,598 

S,287 


$150;000 to $200,000 


2 


'(}) 


(=) 


(^) 


(2) 


r-) 


(2) 


$250 000 to $300 000. . . 
















$300 000 to $400 000 
































$500 000 to $750 000. . . 
















$750'000 to $1,000,000... 
































$1 500 000 to S2 000 000. 
















$2'000^000 to $3^000^000. . 
















$3 000 000to$4 000 000.. 
















$4 000 000 to $5 000 000. 
































Classes grouped ^ . . . . 




409, 447 


6,000 


271,619 


12,551 


128,914 


141, 465 










32,410 


82,352,496 


67,934,300 


11,372,338 


948,809 


810,481 


1,759,290 







NEW JERSEY. 



Under SI 000 1 


14, 193 


$7, 748, 345 


822 995 200 $5 108.541 








Under $1,000 


994 


1 800 


104, 158 


814,363 




$14,363 


$1,000 to 82,000 1 


29,225 


45, 970, 304 


73, 601, 500 


2,546,857 




$1,000 to $2,000 


60, 128 
63, 425 


88, 038, 197 
152,323,795 


60,086,900 
188,910,700 


790, 159 
3, 676, 377 


1,089,028 




1,089,028 


$2,000 to $3,000 1 






$2 000 to $3,000 . 


24, 781 


62, 108, 260 
27, 131, 193 
79, 271, 310 


38 6:26 100 


1,048,870 
2, 564, 641 
2, 891, 560 


876,357 




876,357 


$3,'000 to $4,0001 

$3 000 to 84,000 


22' 793 


28, 649, 500 
64, 368, 500 
4, 264, 500 




885,151 




885,151 


$4,000 to $5,000 1 


1,427 


6,349,708 


3,388,918 






$4,000 to 85,000 


17, 486 
6,969 
4 339 


78, 367, 043 


46,371,100 


2, 804, 257 


1, 190, 818 




1,190,818 
765,085 
724 825 


85 000 to 86,000 . . . 


38,104,912 
28,025,383 
22,012,165 
17 098 989 


16,373,400 
10, 120, 200 
6,812,200 
4,716,600 
3, 478, 900 


4, 355, 385 
3 121 654 


731, 976 
641 374 


$33,109 
83 451 


$6 000 to $7 000 




2,955 
2,021 


2, 839, 801 


596, 024 




$8 000 to $9,000 


2, 407, 027 


522, 391 
494,006 


128 765 


651, 156 
642, 242 


$9,000 to 810,000 


1,563 


14,816,197 


2,578,922 


148^ 236 


$10,000 to 811,000 


1,199 


12, 555, 075 


2, 649, 200 


1,992,589 


463,233 


154, 495 


617,728 


$11,000 to $12,000 


980 


11,243,277 


2, 168, 100 


1,949,916 


432,618 


164, 741 


697,359 


$12,000 to 813,000 


746 


9, 313, 926 


1, 659, 200 


1,717,883 


368, 562 


159,779 


528,341 


$13,000 to 814,000 


609 


8,211,585 


1,333,400 


1,673,090 


338, 070 


160,095 


498, 165 


$14,000 to $15,000 


522 


7,566,963 


1, 122, 100 


1,593,450 


315,071 


166, 644 


481,715 


$15,000 to 820,000 


1,735 


28,721,230 


3,635,100 


7, 080, 693 


1,246,614 


830,478 


2,076,992 


$20,000 to 825,000 


891 


19, 954, 692 


1,949,200 


5, 721, 133 


883,602 


829, 516 


1; 713; 118 


$25,000 to 830,000 


525 


14,273,317 


1, 116, 700 


4,576,335 


633 338 


761,743 


1,395,081 


830,000 to 840,000 


559 


19,277,053 


1, 170, 500 


6, 542, 267 


872,486 


1,386,447 


2,258,933 


$40,000 to 850.000 


279 


12, 391, 174 


603, 200 


4,983,961 


543, 140 


1,196,462 


1, 739, 602 


$50,000 to 860,000 


152 


8, 309, 886 


328,200 


3,633,728 


339, 823 


1,014,425 


1,354,248 


860,000 to $70,000 


81 


5, 249, 045 


158, 800 


3,391,087 


214,013 


764, 373 


978, 386 


870,000 to $80,000 


63 


4,706,683 


125, 600 


2,255,192 


195, 226 


810,447 


1,005,673 


880,000 to 890,000 


33 


2, 759, 051 


57, 600 


1, 382, 234 


116,253 


536, 263 


652, 516 


890,000 to 8100,000 


40 


3, 783, 761 


78,000 


2, 563, 159 


128, 640 


839, 456 


968,096 


$100,000 to 8150,000 


62 


7,265,031 


108,000 


4,612,496 


267, 522 


2,014,537 


2,282,059 


8150,000 to 8200,000 


30 


5,131,472 


49,400 


3,385,128 


163, 873 


1,838,925 


2,002,798 


$200,000 to $250,000 


9 


1,993,234 


13,800 


1,239,370 


?i- 


»i- 


867, 162 


8250,000 to 8300,000 


1 


(2) 


(.') 


(^ 


(}) 


8300,000 to 8400,000 


5 


1,741,954 


8,400 


2,834,465 


25, 819 


-5»» 


865,799 


8400,000 to $500,000 


1 


!.-i 


(=>) 


s 


(2) 


$500,000 to 8750,000 


1 


(2) 


(*) 


(2) 


$750,000 to $1,000,000... 
















$1,000,000 to $1,500,000. . 


1 


(-) 


(«) 


(2) 


(2) 


(2) 


(}) 


















$2,000,000 to 83,000,000. . 


1 


(2) 


(2) 


(2) 


(2) 


(*) 


C) 


83,000,000to84,000,000.. 
















$4,000,000 to 85,000,000. . 
















$5,000,000 and over 




















4, W7, 187 


10,600 


2, 473, 142 


179, 479 


2,644,174 


2,823,653 






Total ... . 


269,096 


856,856,058 


577,752,200 


106,428,445 


14,822,502 


18,435,792 


33, 258, 294 





I Nontaxable. Specific exemptions exceed net income. 

; grouped to conceal net income and identity of taxpayers. 

60729°— 23 10 



142 



STATISTICS or INCOME. 



TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME 

CliA S SE S— Continued . 

NEW MEXICO. 



Income class. 


Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Normal 
tax. 


Surtax. 


Total 


Personal ex- 
emption. 


Divi- 
dends. 


tax. 


Under 81,000 1 


887 

5 

1,580 

2,673 

3,367 

1,079 

418 

840 

74 

454 

165 

42 
29 
18 
12 
11 
8 
4 
3 
14 
12 
6 
6 
1 
3 


$383,747 

3,321 

2, 464, 871 

3,983,543 

8,018,367 

2,681,186 

1,387,127 

2, 878, 804 

323,856 

2,027,220 

901,041 

435, 102 

316,365 

245, 255 

171, 135 

125, 792 

126,019 

99, 737 

53,912 

43,999 

241, 484 

266, 612 

167,014 

203, 281 

165, 248 


$1, 799, 800 

2,000 

4, 445, 200 

2,731,400 

10, 722, 700 

1,635,600 

1,526,600 

1,973,800 

256,000 

1, 162, 200 

390,900 

134, 500 

79,000 

54,600 

28,000 

21, 500 

21,900 

16, 100 

6,600 

5,400 

22,000 

19, 200 

9,000 

6,800 

3,600 


$63,506 








Under S1,000 


858 




$58 


SI, 000 to $2,000 1 


20, 478 
7,242 
65, 042 
38, 480 
54, 357 
72, 103 
116,473 
64,012 
116,720 
39,751 
47,923 
38,713 
28, 501 
35,078 
19,044 
9,952 
7,427 
12,340 
111,961 
170, 434 
104,348 
120, 818 

98, 181 






$1,000 to $2,000 


50,117 




50 117 


$2,000 -to S3 ,0001 






$2,000 to $3,000.. 


40, 652 




40 652 


$3,000 to $4,000 1 






S3,000 to $4,000 


33,508 






.$4,000 to $5,000 1 






$4,000 to $5,000 


32,074 
17,186 
11,795 
9,103 
7,805 
6,456 
3,622 
5,293 
4,026 
2,587 
1,631 
5,978 
6,512 
3,575 
5,143 
(4 
»7,954 






$5 000 to 86,000 


8814 
1,216 
1,712 
2,067 
1,714 
1,554 
1,629 
1,707 
1,056 
990 
7,024 

10,991 
9,237 

14,345 

20,333 


18 000 


$6,000 to $7,000 

$7,000 to $8,000 

$8,000 to $9,000 

$9,000 to $10,000 

$10,000 to $11,000 

$11,000 to 312,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$15,000 to $20,000 

$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60 000 to $70 000 


13' Oil 
10, 815 
9,872 
8,170 
5,176 
6,922 
5 733 
3,643 
2,621 
13,002 
17,503 
12,812 
19,488 

28,287 


















$80,000 to $90,000 


1 


m 


(2) 


(2) 


(2) 


(2) 


(2) 


$100 000 to $150 000 
































$200 000 to $250 000 
































$300 000 to $400 000 
















$400^000 to $500,000 

















$500 000 to $750 000 
















$750^000 to $1,000,066... 
































$1 500 000 to $2 000 000 

































$3 000000 to 84 000 060 
































$5 000 000 and over 
















Classes grouped * . . . . 




124, 127 


4,000 


128,085 


562 


19,603 


20,165 








Total 


11,780 


27,&38,165 


27,078,400 


1, 590, 969 


255, 637 


95,992 


351, 629 







NEW YORK. 



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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1 Nontaxable. Specific exemptions exceed net income 

2 Classes grouped to conceal net income and identity of 



2,715, 



3,051,413 



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



8121,124 

331,576 

473,442 

550,062 

636,088 

652,770 

706,914 

705, 121 

700,733 

762, 103 

4,068,944 

4,237,231 

4,241,998 

7,953,189 



STATISTICS OF INCOME. 



143 



TABLE 13.— PERSONAL RETTJRNS— DISTRIBUTION BY INCOME 

CLASSES— Continued. 
NEW YORK— Continued. 









Exemption from nor- 














mal tax. 








Income cla.ss. 


Number 
of re- 


Net income. 




Normal 


Surtax. 


Total 






tax. 




turns. 




Personal ex- 


Divi- 












emption. 


dends. 








$40,000 to S50,000 


1,740 


$77,504,861 


$3,356,000 


.$31,521,885 


$3,484,317 


$7,511,980 


9,^51,308 


$50,000 to 860,000 


1,062 


58,021,889 


2,064,600 


25,406,158 


2,681,718 


7,069,590 


S60,000 to $70,000 


675 


43,468,229 


1,294,600 


21,137 043 


1,850,695 


6,365,787 


8,216,482 


$70,000 to $80,000 


432 


32, 314, 473 


830,600 


16,405,333 


1,411,036 


5,566,480 


6,977,516 


$80,000 to $90,000 


315 


26,725,569 


605,200 


10,806,755 


1,228,587 


5, 275, 043 


6,503,630 


$90,000 to SI 00,000 


222 


21,014,105 


424,300 


12,932,533 


927, 734 


4,669,546 


5,597,280 


$100,000 to $150,000 


475 


56,960,910 


833,200 


30,461,360 


2,365,961 


16,082,713 


18,448,674 


8150,000 to $200,000 


177 


30,282,307 


289,600 


18,045,400 


1,168,992 


10,850,040 


12,019,032 


$200,000 to $250,000 


76 


17,005,792 


142,200 


12,731,836 


570,437 


7,017,871 


7,588,308 


$250,000 to $300,000 


28 


7,571,491 


35,000 


5,669,726 


215,074 


3,309,539 


3,524,613 


$300,000 to $400,000 


39 


13,295,566 


71,000 


10,101,777 


362,445 


6, 368, 091 


6,730,536 


$400,000 to $500,000 


28 


12,043,351 


33,000 


15,744,319 


266,368 


6,101,076 


6,367,444 


$500,000 to $750,000 


16 


9,799,820 


23,200 


9,792,098 


220,581 


5,368,044 


5,588,625 


$750,000 to 81,000,000... 


8 


6, 887, 231 


8,000 


3,447,561 


314,698 


3,955,911 


4,270,609 


81,000,000 to $1,500,000. 


5 


5,433,289 


5,800 


5,539,738 


58,501 


3,199,187 


3,257,688 


$1,500,000 to $2,000,000. 
















$2,000,000 to $3,000,000. 
















$3,000,000 to $4,000,000. 


3 


(2) 


m 


(2) 


C) 


(^) 


(2) 


$4,000,000 to $5,000,000. 
















85,000,000 and over 


1 


C') 


(2) 


(2) 


(2) 


(^) 


(^) 




22,557,415 


6,400 


26,077,569 




14,396,359 


14,396,359 








Total 


1,066,637 


3,617,757,104 


2,284,478,200 


633,025,343 


71,519,827 


139,248,552 


210,768,379 





NORTH CAROLINA. 



Under $1,0001 


1,895 
4 
5,675 
9,877 
13,024 
3,548 
1,617 
2,837 


$1, 138, 534 
1,464 
8, 790, 308 
14, 696, 875 
30,973,265 
< 717; 372 
5,350,605 
9,895,923 


$3,513,700 
500 

14,962,600 
9, 949, 200 

42,164,500 
5, 285, 700 
5,822,000 
6,998,700 


$891,178 
604 
357,578 
76,459 
720, 400 
198, 282 
552,544 
240, 016 
457,499 
342,5.35 
746 085 








Under $1,000 


$33 




$33 


$1,000 to $2, 000' 




$1,000 to $2, 000 


187,259 




187,259 


$2, 000 to $3,0001 




$2, 000 to S3, 000 


130,680 




130,680 


$3,000 to $4,0001 




$3,000 to $4,000 


105,694 




105,694 


$4,000 to $5,0001 


311 

2,065 

85 1 


1,356,957 
9, 182, 116 
4,634,950 
3, 688, 257 
3,290,016 
2 093 207 


1,148,900 
5,604,600 
2, 174, 000 
1,416,200 
1 117 100 




$4,000 to $5, 000 


128,317 
74,632 
69,576 
71 775 




128,317 
78,489 
80,761 
89,026 
67,276 
63,004 


$5 000 to $6 000 


83,857 


$6',000to$7'000 


569 


723^313 

712 848 


$7 000 to $8 000 


441 


17' 251 


$S 000 to $9 000 


248 


589, 500 
468, 700 


551 956 


5l'582 


15^694 
17, 348 


$9,000 to $10,000 


186 


l' 758,' 324 


455,315 


45; 656 


$10,000 to $11, 000 


142 


1,482,551 


348, 800 


426,071 


40,933 


18, 127 


59,060 


$11,000 to $12,000 


127 


1,454,224 


304,100 


350,805 


44,584 


21,342 


65,926 


$12,000 to $13, 000 


S5 


1,059,057 


212, 300 


303,976 


34,027 


18,111 


52,138 


$13,000 to $14,000 


/ / 


1,042,073 


196,600 


362,375 


30,431 


20,547 


50,978 


$14,000 to $15,000 


69 


1,001,558 


150, 100 


325,819 


34,886 


21,996 


56; 882 


$15,000 to $20,000 


210 


3,562,074 


486,800 


1, 213, 438 


122, 730 


102, 434 


225, 164 


$20,000 to $25, 000 


104 


2,302,036 


247,500 


818, 016 


86,567 


94, 701 


181,268 


$25,000 to $30,000 


42 


1, 143, 022 


96,000 


532, 703 


41,931 


61,137 


103,068 


$30,000 to $40,000 


65 


2,238,699 


151,400 


1,014,111 


82,545 


161, 432 


243, 977 


$40,000 to $50,000 


32 


1,442,298 


70,200 


763, 250 


46,291 


141,999 


188,290 


$50,000 to $60,000 


16 


871, 797 


38,900 


421, 434 


30,975 


106,061 


137,036 


$60,000 to $70,000 


9 


580, 274 


16,200 


262,394 


22,796 


85,080 


107,876 


$70,000 to $80,000 


6 


444,519 


15,000 


189,492 


17,769 


75,825 


93,594 


$80,000 to $90,000 


10 


842, 219 


13,000 


596,873 


26,605 


165,050 


191,655 


$90,000 to $100,000 


8 


753, 708 


17,800 


443,323 


17, 827 


164,067 


181,894 


$100,000 to $150,000 


4 


438,585 


5,000 


636, 416 


9,310 


114, 104 


123,414 


$150,000 to $200.000 


4 


765,384 


6,800 


1,286,004 


5 118 


276,415 


281,533 


$200,000 to $250,000 


1 


m 


m 


(.') 


(^ 


(■V 


(^) 


$250,000 to 8300,000 


1 


(^) 


(==) 


(2) 


(') 


m 


h) 


$300,000 to $400,000 
















$400,000 to $500,000 
















$500,000 to $750,000 


1 


(2) 


(2) 


C) 


(2) 


m 


(=') 


$750,000 to $1,000,000... 
















$1,000,000 to $1,500,000.. 
















$1,500,000 to$2, 000,000.. 
















$2,000,000 to $3,000,000. . 
















$3,000,000 to $4,000,000. . 
















$4,000,000 to $5,000,000.. 
















$5,000,000 and over 




















1,010,700 


3,000 


1,232,136 




486,207 


486,207 








Total. 


44,161 


127,992,951 


103,595,400 


18,205,248 


1,560,529 


2,199,970 


3 760 499 







1 Nontaxable. Specific exemptions exceed net income. 

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



144 



STATISTICS OF INCOME. 



TABIiE 13.— PERSONAL RETURNS— DISTRIBUTION 

CLASSE S— Continued . 
NORTH DAKOTA. 



BY INCOME 



Income class. 


Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Normal 
tax. 


Surtax. 


Total 


Personal ex- 
emption. 


Divi- 
dends. 


tax. 


Under $1,000 1 


1,560 

12 

2,110 

4,767 

5,472 

1,285 

627 

1,065 

74 

753 

236 

155 

100 

48 

49 

22 

12 

13 

18 

10 

29 

8 

7 

5 

1 

1 

1 


$729,682 

9,704 

3,419,896 

6,974,098 

13,212,789 

3,181,805 

2,082,825 

3,680,048 

318,563 

3,399,171 

1,290,964 

999,373 

751,305 

406,225 

468,487 

232,686 

138,303 

161,041 

243,231 

144,669 

492,475 

184,448 

184,814 

164,436 


$3,094,600 


$67,514 
2,005 

g;S 

189, 174 
26,244 

197,810 
59,856 
77,294 

127,644 
77,734 

119,080 

110,564 
83,741 
72,929 
45,232 
30,229 
28,920 
26,883 
46,793 
94,472 
36, 119 
82,975 
77,074 

8 

(2) 










$307 




$307 


$1,000 to $2,0001 

$1,000 to $2,000 


6,129,900 

4,785,300 

17,240,400 

1,962,200 

2,240,400 

2,595,100 

278,600 

2,088,100 

605,200 

381,400 

265,700 

108,600 

127,700 

44,400 

26,200 

35,200 

39,000 

28,400 

69,500 

17,000 

17,600 

13,800 

i 






87,012 




87,012 


$2,000 to $3,000 1 






47,989 




47 989 


$3,000 to $4,0001 

$3,000 to $4,000 




' 


41, 171 




41,171 


$4 000 to S5 0001 .. . 






$4,000 to $5^000 


47,548 
26,177 
21,175 
17,738 
11,148 
14,257 
8,094 
4,911 
6,131 
11,338 
4 146 
21,514 
9,252 
5,355 
5,009 

e 




47,548 


$5 000 to $6 000 


$1,118 
2,924 
4,001 
3,073 
4,743 
2,925 
2,051 
2,721 
4,770 
3,180 

13,771 
7,921 
9,420 

11,161 

s 

h 


26,295 
24,099 
21,739 
14,221 


$6,000 to $7,000 


$7,000 to $8 000 


$8,000 to $9,000 


$9,000 to $10,000 

$10,000 to $11,000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$15,000 to $20,000 

$•20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 


19,000 
11,019 
6,962 
8,852 
16,108 
7,326 
35,285 
17,173 
14,775 
16,170 

i 


$80 000 to $90 000 
































$100 000 to $150 000 
































$200 000 to $250 000 
















$250,000 to $300,000... . 
















$300 000 to $400 000 
















$400,000 to $500,000 
















$500 000 to $750 000 
















$750,000 to $1,000,000... 
















$1 000 000 to $1 500 000 
















$1,500^000 to $2,000,000. . 
















$2 000 000to$3 000 000 
















$3,000,000to$4,000,000. . 
















$4,000 000 to $5 000 000 
















$5,000,000 and over 
















Classes grouped 2 




161,715 


5,800 


114,499 


2,813 


19,919 


22,732 


Total 


18,440 


43,032,753 


42,200,100 


1,837,299 


392,0,85 


93,698 


485,783 





Under 11,0001... 


15, 401 


$9,380,874 
225 692 


$24,925,300 
3 500 


$3, 354, 108 








Under $1 000 


417 


37, 066 


$7,073 




$7,073 


$1,000 to $2,066 1 


44,972 
95, 225 
102 485 


68,833,435 


113, 184, 800 


2, 292, 246 
575; 445 




135,731,875 
242, 588, 549 
67,437,315 
41, 543, 928 
81 773 078 


95, 769, 100 
311 635 900 


1,579,980 




1,679,980 


$2,000 to $3,0001 

$2,000 to $3,000 .. 


3, 692, 474 
1,028,836 






26' 802 


45, 397^ 000 


839, 673 




839,673 


$3,000 to $4,0001 

$3 000 to $4 000 


12, 560 
23 612 


44, 918, 500 
68,236,800 
5, 505, 300 


3,400,671 
1 736 019 






880, 091 




880,091 


$4 000 to $5 000 1 


1,592 


7' 003| 525 


2', 691 ' 081 




$4 000 to $5 000 


16 442 


73,377,175 
37, 751, 033 


44,288,400 
16,412,200 


2, 396, 833 
5,109,346 


1, 068, 873 
682,082 




1,068,873 
714, 267 


$5,000 to $6 ,000 


6;917 


$32, 185 


$6 000 to S7 000 


4,342 
3,142 


28,049,698 
23,456,533 
18,066,587 
15,829,155 


9 816 900 


4 906,840 


589 309 


83,095 


672, 404 


$7^000 to $8^000 


7,259,400 
4, 762, 600 
3, 722, 700 


6,014,171 


553, 885 


123,244 


677, 129 


$8 000 to $9 000 


2,131 
1,670 


4, 154, 240 
3,964,016 


483, 401 
459, 086 


137,085 
157, 576 


620, 486 


$9,000 to $10,000 


616,662 


$10,000 to $11, 000 


1,297 


13, 597, 598 


2,849,300 


3,794,933 


422, 387 


167, 903 


590,290 


$11,000 to $12,000 


1,050 


12,053,094 


2, 303, 800 


3, 538, 996 


389, 139 


177, 500 


666,639 


$12,000 to $13,000 


811 


10,117,931 


1,697,700 


3,087,085 


331,971 


172, 789 


604,760 


$13,000 to $14,000 


668 


9,013,728 


1,466,100 


2,983,526 


301,212 


176,364 


477,576 


$14,000 to $15,000 


577 


8, 37fi, 220 


1,262,300 


2,618,464 


294, 645 


184, 155 


478, 800 


$15,000 to $20 ,000 


1,885 


32,421,462 


3, 984, 100 


12,403,771 


1,149,157 


940,038 


2,089,195 


$20,000 to $25,000 


988 


22,156,066 


2,051,000 


9, 044, 948 


827,008 


923,806 


1,750,814 


$2,5,000 to $30,000 


563 


15, 375, 473 


1, 152, 900 


7,485,438 


646,432 


828, 137 


1,374,569 


$30,000 to $40,000 


692 


23,669,519 


1,400,900 


12,300,497 


787,459 


1,690,153 


2,477,612 



I Nontaxable. Specific exemptions exceed net income. 

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



STATISTICS OF INCOME. 



145 



TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME 

CLA S SE S — Continued . 

OHIO— Continued. 









Exemption 


from nor- 






















Income class. 


Number 
of re- 
turns. 








Normal 
tax. 


Surtax. 


Total 




Personal ex- 


Divi- 


tax. 








emption. 


dends. 








$10,000 to $50,000 


323 


$14,327,100 


$653,800 


$7,957,675 


$496,353 


$1,384,891 


$1,881,244 


850,000 to $60,000 


186 




367, 800 


4, 808, 788 


3W,110 


1,240,632 


1,634,742 


$60,000 to $70,000 


114 




210, 200 


4 669 158 


230,737 


1,083,537 


1,314,274 


$70,000 to $80,000 


72 


5,426,000 


127,800 


3,648,427 


143, 528 


942,515 


1,086,043 


$80,000 to $90,000 


37 


3,117,685 


77,000 


1, 872, 388 


97, 057 


611,214 


708,271 


$90,000 to $100,000 


30 


2,874,885 


50, 800 


2,261,682 


82, 268 


646,648 


728,916 


$100,000 to $150,000 


52 


6, 174, 248 


99,600 


3,687,631 


196,790 


1, 729, 125 


1,925,915 


$150,000 to $200,000 


13 


2,293,999 


17,600 


1,917,341 


58,219 


836, 270 


894, 519 


$200,000 to $250,000 


3 


685,400 


5,400 


526, 591 


10,708 


283,770 


294,478 


$250,000 to $300,000 


9 


2,456,848 


16,400 


2,147,247 


56,027 


1,091,700 


1,147,727 


$300,000 to $400,000 


7 


2, 372, 283 


12,000 


2,627,536 


40,483 


1, 134, 108 


1,174,591 


$100,000 to $500,000 


5 


2, 296, 845 


8,200 


2,129,506 


24,786 


1,189,562 


1,214,348 


$500,000 to $750,000 


4 


2,645,746 


4,400 


1,697,029 


114,816 


1,467,317 


1, .>S2, 133 


$750 000 to $1 000,000 
















$1,000,000 to $1,500,000.. 
















$1,500,000 to$2,000,000. . 
















$2,000,000 to $3,000,000.. 
















$3,000,000 to $4,000,000. . 
















$4,000,000 to $5,000,000. . 
















$5,000,000 and over 
































Total 


367,096 


1,060,027,926 


805,657,500 


141,562,049 


14,138,775 


19,435,319 


33,574,094 



OKLAHOMA. 



Under $1,0001 


4,336 


$2, 205, 417 


$8,931,400 


$112 482 








Under $1,000 . . 


53 


42;946 




$1,710 




$1, 710 


$1,000 to $2,000 1 


10,089 


16, 158, 801 


27, 795, 200 


155, 402 




$1,000 to $2,000 


12,196 


18, 569, 760 


12 367 100 


37 326 


247,095 




247 095 


$2,000 to $3,000 1 


21,125 
5,448 
3,133 


50,665,486 
13,465,932 
10, 291, 438 


64,667,200 
8,206,800 
11, 728, 100 


257,617 
61,715 
403, 362 






82,000 to $3,000 


208,746 




208,746 


$3,000 to $4,000 1 




$3,000 to $4,000 


4,816 

354 

3,000 


16,702,117 
1,525,264 
13, 392, 981 


12,213,000 
1, 387, 800 
8, 281, 800 
3 253 500 


233,460 
140,346 
244 398 


170,825 




170,825 


$4,000 to $5,000 1 




$4,000 to $5,000 


193 389 




193 389 


$5 000 to $6 000 


1 396 


7 653 741 


562' 496 


I6I' 191 


$6,867 


168* 058 


$6^000 to $7,000 


'828 


5, 343^ 591 
4, 178, 517 
3 323 570 


2! 000' 200 
1 372 600 






147; 631 
136 990 


$7 000 to $8,000 


561 


Hi 427 


115, 268 
110,400 
96,839 


21' 722 


$8 000 to $9 000 


393 


' 907', 000 
625, 500 


326 345 


25' 004 


135; 404 
123, 381 


$9,000 to $10,000. 


279 


2; 643', 931 


311^759 


26^542 


$10,000 to $11, 000 


219 


2, 277, 815 


526,900 


266,712 


87, 418 


27,488 


114,906 


$11,000 to $12,000 


176 


2,020,799 


3%, 100 


162, 414 


89, 493 


29,542 


119,035 


$12,000 to $13,000 


140 


1, 747, 057 


309,000 


215, 099 


78,413 


29,776 


108, 189 


$13,000 to $14,000 


118 


1,590,318 


273,500 


261,686 


69, 147 


30, 817 


99,964 


$14,000 to $15,000 


83 


1,208,226 


191,900 


238, 399 


52,637 


26,817 


79,484 


$15,000 to $20,000 


277 


4,744,334 


636,000 


804, 522 


224,786 


136, 185 


360, 971 


$20,000 to .$25,000 


147 


3, 259, 726 


323,800 


613, 538 


171, 534 


133, 555 


305, 089 


$25,000 to $30, 000 


66 


1,809,699 


145,000 


320,534 


99,193 


97, 510 


196, 703 


$30,000 to $40,000 


78 


2,665,597 


187,200 


808, 620 


134, 103 


189, 930 


324, 033 


$40,000 to $50,000 


29 


1,287,128 


70,600 


403,417 


70,120 


124, 389 


191,509 


$50,000 to $60,000 


18 


967,499 


38,800 


342,586 


48, 391 


115, 875 


164,266 


$60,000 to $70,000 


12 


778 225 


25,400 


453, 552 


35, 405 


114, 933 


150, 338 


$70,000 to $80,000 


4 


289,668 


7,400 


48, 727 


18,041 


48, 164 


66, 205 


$80,000 to $90,000 


3 


256,924 


5,800 


125,439 


13,422 


51,293 


64,715 


$90,000 to $100,000 


1 


(2) 


« 


(^5 


a 


(}] 


(2) 


$100,000 to $150,000 


1 


(2) 


(2) 


(2) 


(2) 


(2) 


$150,000 to $200,000 


1 


{') 


(2) 


(.') 


(2) 


(') 


(2) 


$200,000 to $250,000 
















$250,000 to $300,000 
















$300,000 to $400,000 


1 


(2) 


(2) 


(2) 


(2) 


(') 


(2) 


$400,000 to $500,000 
















$.500,000 to $750,000 

















$750,000 to $1,000,000... 
















$1,000,000 to $1,500,000 . 
















$1,500,000 to$2,000,000.. 
















$2,000,000 to $3,000,000.. 
















$3,000,000 to $4,000,000. . 
















$4,000,000 to $5,000,000. . 
















$5,000,000 and over 
















Classes grouped ^ . 




749, 560 


9,400 


318, 715 


32, 185 


292,686 


321,871 






Total 


69,381 


191, 816, 067 


166, 914, 000 


8,985,533 


2,661,632 


1,544,875 


4,206,507 





1 Nontaxable. Specific exemptions exceed net income. 

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



146 



STATISTICS or INCOME. 



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



BY INCOME 









Exemption 


from nor- 








Income class. 


Number 
of re- 


Net income. 


mal tax. 


Normal 
tax. 


Surtax. 


Total 






tax. 




turns. 




Personal ex- 


Divi- 










emption. 


dends. 








Under $1 000 i 


5 595 


$3,147,888 
13, 003! 524 


$9,471,300 

1,000 

21,762,400 


81,017.472 

725 

181,437 








Under $1 000 


46 
8,255 


$842 




$842 


$1,000 to $2,000 I 






$1 000 to $2 000 


16, 213 
15, 866 


23 843 245 


16,366,800 
48, Oil, 500 


39 790 


301 833 




301 833 


$2,0n0 to $3^000 1 

$2,000 to S3 000 


37', 882' 119 


459^577 
63 863 
260,585 








5 145 


12 777 723 


7,928,500 
6, 168, 100 


192,133 




192,133 


S3,000 to S4,000 1 


1,701 


5,607,367 










10,090,400 
492 000 


148, 669 


166, 849 




166,849 


$4,000 to S5,000 I 




592,675 
9,416,232 
5, 484, 469 


175,633 
217,404 
344,377 








2,126 


5,634,600 
2, 406, 100 


141,752 
112, 841 




141,762 
117; 726 


$5,000 to S6!000 


1,000 


$4, 885 


$6,000 to $7,000 


636 


4,116,331 


1,502,400 


356, 108 


97 993 


12,402 


110,395 


$7 000 to S8 000 


413 


3 065 793 


963, 400 


317, 051 


83,523 


15,838 


99, 361 


S8,000 to $9,000 


279 


2, 363, 544 


664, 000 


239,340 


77,581 


18, 794 


96,375 


$9,000 to 810,000 


238 


2, 256, 055 


565,000 


222,482 


81,003 


22,511 


103,514 


$10,000 to $11,000 


146 


1,529,377 


328,300 


170, 082 


61,319 


18,836 


80,155 


$11,000 to $12,000 


137 


1,574,484 


317,500 


308,489 


58,499 


23,231 


81,730 


$12,000 to $13,000 


96 


1, 199, 252 


219, 400 


155,097 


52,509 


20,669 


73, 178 


$13,000 to 814,000 


78 


1,052,832 


177,500 


226,676 


41,342 


20,609 


61,951 


$14,000 to $15,000 


81 


1, 174, 897 


172, 100 


234, 120 


48,682 


25,919 


74,601 


$15,000 to $20,000 


223 


3,819,905 


488,800 


877,739 


162, 378 


109,471 


271,849 


$20,000 to $25,000 


90 


2,015,728 


196,000 


446,661 


93,630 


83,692 


177,322 


$25,000 to 830,000 


44 


1,200,585 


98,300 


349, 198 


55,959 


64,634 


120, 593 


$30,000 to $40,000 


46 


1,581,852 


102,400 


462,826 


73,406 


113,796 


187, 202 


$40,000 to $50,000 


27 


1,205,022 


49, 800 


653, 902 


38,356 


117,077 


155,433 


$50,000 to $60,000 


16 


881,444 


29,400 


264,800 


43,419 


108,622 


152,041 


$60,000 to $70,000 


4 


253,268 


6,200 


184,899 


4,676 


36,418 


41,094 


$70,000 to $80,000 


3 


217,352 


5,800 


152,206 


3,216 


36, 184 


39,400 


$80,000 to $90,000 


2 


174,789 


3,000 


152,551 


639 


35,592 


36,231 


$90,000 to $100,000 


2 


189, 410 


2,000 


133,018 


3,974 


42,082 


46,056 


$100,000 to $150,000 


2 


241, 470 


3,000 


134,902 


7,640 


68,584 


76,224 


$150,000 to 8200,000 


2 


392, 156 


2,000 


55,000 


26,437 


150,627 


177,064 


$200,000 to $250,000 


2 


462,912 


3,400 


181,466 


21,565 


192,767 


214,332 


$250 000 to 8300 000 
















$300,000 to $400,000 


1 


(?) 


(2) 


(') 


(2) 


e) 


(2) 


















$500 000 to $750 000 
































$1,000,000 to 81 ,500,000. . 


2 


(^) 


(?) 


(=) 


e) 


(') 


e) 


















$2 OOo'oOOtois'oOO 000 




































































2,398,923 


7,600 


20,142 


186, 819 


1,367,525 


1,554,344 








Total 


62,804 


159,574,639 


134,240,000 


9,208,287 


2,240,815 


2,710,765 


4,951,580 







PENNSYLVANIA. 



TTnHor ft! 000 1 


18,863 
1 410 


$11,086,693 
750 346 


$31,696,700 
62 800 


$12,938,434 
151, 679 








TTnrlpr SI 000 


$23,060 





$23,060 


$1,000 to $2,000 I 


68,356 


105 274 948 


172 648 300 


4,997,272 
1, 943, 233 










2, 814, 261 




2,814,261 


$2,000 to $3,000 1 




400, 215, 298 


431,350,700 
78, 418, 900 
74,048,700 

112,589,100 
10, 480, 000 
89, 457, 200 
29, 482, 900 
17, 195, 500 
12, 164, 700 
8,314,600 
6, 557, 400 










4,409,225 
7, 847, 885 
6, 409, 614 


2,080,247 




2,080,247 


$3^000 to 84;000 1 












47' 646 
3,017 
34,494 
12,695 
7,645 
5,361 
3,732 
2,993 


165, 356^ 362 


1, 870, 193 




1, 870, 193 


$4,000 to $5,000 1 

«d fifift fn *<; nnft 


1'^ 914 81 '< 


5, 575, 154 
8 670 710 








154,601,937 
69, 258, 383 
48, 738, 190 
40, 087, 673 
31,617,457 
28, 363, 104 


2,263,301 
1,280,633 
1,0.59,911 
1, 012, 870 
895, 742 
899, 519 




2,263,301 




9>12;295 
7,340,128 
6,578,708 
6 165,579 
5,914,914 


858,852 
144,625 
211, 590 
240, 152 
283, 108 


1,339,485 


$6 000 to $7 000 


1,204,636 




1,224,460 


$8 000 to $9 000 


1 135,894 


$9,000 to 810,000 


1,182,627 


$10,000 to $11,000 


2,278 


23, 906, 298 


4,901,200 


5, 483, 898 


793, 740 


295, 218 


1,088,958 


$11,000 to $12,000 


1739 


19,965,885 


3, 797, 500 


4, 534, 139 


712,874 


293,732 


1,006,606 


$12,000 to $13,000 


1 453 


18, 155, 275 


3, 088, 300 


4, 408, 522 


674, 753 


311, 150 


985,903 


$13,000 to $14,000 


1 250 


16, 864, 901 


2, 648, 200 


4, 621, 799 


626, 328 


330, 413 




$14,000 to $15,000 


1,081 


15,661,172 


2,313,900 


4,481,710 


608, 821 


345, 763 


954,584 


$15,000 to 820,000 


3,418 


58,666,257 


7, 203, 600 


17, 397, 195 


2,372,403 


1, 690, 860 


4, 063, 263 


$20,000 to $25,000 


1 769 


39,315,947 


3, 690, 300 


13,503,359 


1,622,519 


1,620,467 


3,242,986 


$25,000 to $;50,000 


1,108 


30,312,2.38 


2, 259, 000 


12, 212, 528 


1,224,725 


1,631,099 


2, 855, 824 


$30,000 to $40,000 


1,342 


46, 192, 730 


2, 758, 100 


18,783,080 


1,907,946 


3,317,044 


5,224,990 



> Nontaxable. Speclfii 
2 Classes grouped to 



exemptions exceed net income. 

; income and identity of taxpayers 



STATISTICS OF INCOME. 



147 



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

PENNSYLVANIA— Continued. 









Exemption from nor- 








Incxnne class. 


Number 
of re- 


Net income. 


mal tax. 


Normal 
tax. 


Surtax. 


Total 






tax. 




turns. 




Personal ex- 


Divi- 










emption. 


dends. 








$40,000 to $50,000 


666 


$29, 793, 255 


$1,325,000 


$13,024,685 


$1, 195, 600 


$2,905,357 


$4, 100, 957 


S50,000 to 860,000 


372 


20, 401, 493 


777, 500 


9, 618, 451 


825, 517 


2, 494, 492 


3,320,009 


$60,000 to $70,000 


299 


19,353,673 


593,300 


8,260,688 


816,828 


2,852,184 


3,669,012 


$70,000 to $80,000 


186 


13,893,566 


368,600 


6,430,751 


551,025 


2,390,654 


2 941,679 


$80,000 to $90,000 


121 


10,261,138 


254,500 


4,736,037 


436,172 


2,026,052 


2,462,224 


$90,000 to $100,000 


74 


6,974,752 


143,200 


3,496,224 


272,007 


1,542,980 


1,814,987 


$100,000 to $150,000 


198 


23,605,835 


359,700 


12,393,592 


913,753 


6,621,582 


7,535,335 


$150,000 to $200,000 


56 


9,693,034 


96,000 


6, 863, 483 


301, 177 


3, 496, 561 


3,797,738 


$200,000 to $250,000 


37 


8,091,360 


67, 400 


4, 424, 562 


301,337 


3,282,680 


3,584,017 


$250,000 to $300,000 


17 


4,672,859 


35,800 


1,942,710 


214, 291 


2,131,387 


2,345,678 


$300,000 to $400,000 


16 


5, 543, 554 


18,800 


5, 066, 668 


122,618 


2,668,600 


2,791,218 


$400,000 to $500,000 


13 


5,691,657 


19, 800 


5, 888, 716 


60,844 


2, 916, 377 


2, 977, 221 


$500,000 to $750,000 




5,301,387 


17,200 


3, 709, 832 


137, 856 


2,940,967 


3,078,823 


$750,000 to $1,000,000... 


5 


4, 216, 428 


9,800 


2,738,524 


140, 111 
(4 


2,416,063 


2,556,174 


81,000,000 to $1,500,000.. 


1 


« 


(2) 


(') 


(4 


{') 


$1,500,000 to $2,000,000.. 
















$2,000,000 to $3,000,000.. 


1 


(2) 


(2) 


(2) 


(^) 


(2) 


(2) 


$3 000 000 to $4 000 000 
































$5,000,000 and over 




















3,223,058 


3,400 


2,875,638 


205,222 


1,962,007 


2, 167, 229 








Total 


621, 103 


1,937,291,858 


1,266,543,800 


273,063,730 


31,238,204 


53,422,016 


84,660,220 





RHODE ISLAND. 



Under $1 000 1 


2 053 


$1,371,320 

6S, 405 


$2,940,600 


$9, 190, 051 

30, 688 








Under$li000 




$1,542 




$1,542 


$1,000 to $2,0001 

$1 000 to $2 000 


6,909 


10,373,920 
18 309 784 


17, 314, 300 
12 929 100 


826, 363 
200, 954 
1,052,564 
317,542 
90S, 979 






10;252 


207,879 




207,879 




24, 480, 506 


30,875,500 
6, 487, 400 
3,994,400 
8, 770, 200 






10,691,308 
4, 142, 949 


155,306 




155,306 


$3^000 to $4,0001 


1,235 






3,699 
190 




400, 464 


i46,843 




146,843 


$4 000 to $5 000 1 


839, 851 


520, 400 
5,844,700 
2, 100, 200 
1,158,300 


484,817 
580, 227 




$4,000 to $5,000 


2,229 


9,991,361 
5, 037, 253 


142,637 




142,637 
92,623 


$5 000 to $6 000.. 


921 


935, 947 


88,285 


$4,338 


$6,000 to $7,000 


545 


3,526,376 


739,385 


73,303 


10, 647 


83,950 


$7,000 to $8,000 




3,329,918 
2,621,977 


946, 300 


743, 794 


83,781 
71,842 


17,695 


101,476 


$8 000 to $9 000. 


309 


648, 300 
524, 100 


611,666 


19,954 


91,796 


$9^000 to $10,000 


235 


2,234,596 


578, 785 


65,480 


22,341 


87,821 


$10,000 to $11, 000 


215 


2,260,543 


428, 600 


751,902 


64,297 


27,998 


92,295 


$11,000 to $12,000 


182 


2,091,434 


370, 200 


658,295 


63,306 


30,671 


93,977 


$12,000 to .$13,000 


156 


1,941,620 


314,900 


587,057 


65,774 


33,130 


98,904 


$13,000 to $14, 000 


96 


1,293,625 


196, 000 


384,270 


47,356 


25,269 


72,625 


$14,000 to $15,000 


103 


1,491,101 


205, SOO 


429, 701 


54,359 


32,255 


• 86,614 


$15,000 to $20,000 


327 


5,657,934 


675, 300 


2, 077, 053 


207,580 


165, 087 


372,667 


$20,000 to $25,000 


193 


4,275,849 


375, 400 


1,812,929 


153,543 


ISO, 211 


333,754 


$25,000 to $30,000 


118 


3,226,004 


226,300 


1,516,991 


120, 797 


180, 720 


301,517 


$30,000 to $40,000 


140 


4,808,138 


266,700 


2,360,672 


179,960 


345,300 


525,260 


$40,000 to $50,000 


81 


3,570,404 


161,100 


1,857,499 


114,274 


346, 363 


460,637 


$50,000 to $60,000 


36 


1,978,561 


71, 000 


982,491 


74,674 


243, 085 


317, 759 


$60,000 to $70,000 


26 


1,683,367 


41,600 


1,176,097 


40,552 


248, 075 


288,627 


$70,000 to $80,000 


26 


1,980,245 


47, 200 


1,337, 139 


54,458 


348, 013 


402,471 


$80,000 to $90,000 


19 


1,593,218 


24,600 


825,420 


56, 071 


310,630 


366,701 


$90,000 to $100,000 


10 


942,727 


17,000 


553,938 


29,341 


208,435 


237,776 


$100,000 to $150,000 


16 


1,889,855 


30,000 


996,094 


71,559 


526,881 


598,440 


$150,000 to $200,000 


8 


1,370,305 


10,400 


1,287,862 


9,826 


491,451 


501,277 


$200,000 to $250,000 


5 


1,099,878 


13,400 


512,905 


47,606 


355,685 


403,291 


$250,000 to $300,000 


4 


1,118,861 


3,000 


842,942 


27,826 


612, 453 


640,279 


$300,000 to $400,000 
















$400,000 to $500,000 


3 


1,315,005 


2,000 


1,175,039 


32,186 


673,984 


706, 170 


$500,000 to $750,000 


2 


(') 


« 


(^) 


(') 


(') 


(^) 


$750,000 to $1,000,000... 
















$1,000,000 to $1,500,000.. 


1 


V) 


(') 


(') 


(2) 


(.') 


(.') 


































$3 000 000 to $4 000 000 . 
















$4,000,000 to $5,000,000.. 
















$5,000,000 and over 




















2,115,569 


3,000 


1,828,573 


38,866 


1,184,548 


1,223,414 








Total . . 


48,057 


157,568,411 


98,537,300 


41,557,095 


2,591,109 


6,645,219 


9,236,328 







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



148 



STATISTICS OF INCOME. 



TABLE 13.— PERSONAL RETURNS— DISTRIBUTION 

CLA S SE S — Continued . 
SOUTH CAROLINA. 



BY INCOME 









Exemption 


from nor- 














mal tax. 








Income class. 


Number 
of re- 
turns. 


Net income. 






Normal 
tax. 


Surtax. 


Total 


Personal ex- 


Divi- 


tax. 








emption. 


dends. 








Under $1,0001 


1,443 

17 
2,0.84 
5,765 

2' 008 
1,370 
1,664 
209 
1,123 


$516,626 
11,480 
3,320,084 
8,-544,512 
18, 943. 056 
4, 924, 012 
4,520,641 
5,7.»,723 
922, 419 
5,031,768 


$3, 101, 300 


$265,699 








Under $1,000 


$456 






$1,000 to 82,000 1 


5, 510, 700 
5,811,400 
25,779,400 
2,849,600 
5,141,700 
3, 892, 900 
808, 800 
3, 065, 600 
1 090 700 


120, 857 
39,260 

367, 144 
90,468 

280, 565 

189 144 






$1,000 to $2,000 


108, 422 






$2,000 to $3,0001 






$2,000 to $3,000 


79,662 




79 662 


$3,000 to $4,0001 






$3,000 to $4,000 


66 910 




66, 910 


$4,000 to $5,000 1 


250; 840 
235, 982 
386, 002 






$4,000 to $5,000 


69 281 




69 281 


$5,000 to $6 000 


464 


2,542,829 
1,931,606 


45,440 


$2,263 


47' 703 


$6,000 to S7,000 


299 


' 719^ 300 


43^ 736 
36 696 


$7,000 to $8,000 


187 


1, 394, 180 


461, 300 


345, 321 


29,406 


7^290 


$8,000 to $9,000 


134 


1,133,612 


316, 200 


205,353 


31,141 


8,523 


39, 664 


$9,000 to $10,000 


86 


815, 646 


227,000 


140, 177 


24,128 


8,116 


32,244 


$10,000 to $11,000 


61 


641,850 


150, 300 


196, 903 


17, 686 


7,981 


25,667 


$11,000 to $12,000 


49 


564, 134 


104, 900 


232, 020 


14, 990 


8,298 


■ 23,288 


$12,000 to $13,000 


39 


484,311 


103, 100 


130, 626 


14, 870 


8,221 


23,091 


$13,000 to $14,000 


29 


391, 188 


64,400 


205, 151 


9,241 


7,627 


16,868 


$14,000 to $15,000 


20 


289, 212 


48,200 


51, 527 


12,080 


6 348 


18, 428 


$15,000 to $20.000 


101 


1,713,667 


226,400 


631, 378 


62,465 


48,528 


110, 993 


$20,000 to .$25,000 


35 


778,000 


74,400 


454, 826 


29,231 


32, 122 


61, 353 


$25,000 to $30,000 


23 


625, 387 


56,900 


262, 153 


21, 981 


33,434 


55, 415 


$30,000 to $40,000 


22 


773, 158 


45,800 


361,301 


28,338 


58,077 


86, 415 


$40,000 to $50,000 


14 


626, 427 


32,200 


232, 120 


26, 682 


60, 894 


87, 576 


$50,000 to $60,000 


9 


502,822 


24,500 


228, 948 


18,375 


62,931 


81,306 


$60,000 to $70,000 


2 


121,725 


4 400 


11,733 


7 842 


16,720 


24,562 


$70,000 to $80,000 


2 


144, 897 


5,600 


97,037 


3,486 


24,108 


27, 594 


$80,000 to $90,000 


2 


(.') 


« 


(2) 


(^) 


(^) 


(2) 


$90,000 to $100,000 
















$100,000 to $150,000 


1 


(-) 


(2) 


(2) 


(2) 


(2) 


(2) 


$150,000 to $200,000 
















$200,000 to $250,000 
















$250,000 to $300,000 
















$300,000 to $400,000 
















$400,000 to. $500,000 
















$500,000 to $750,000 

















$750 000 to $1 000 000 
















$1,000,000 to $1,500,000.. 
















$1,500,000 to $2,000,000 . 
$2,000,000to.$3,000,000. . 






























$3,000,000 to $4,000,000. 
















$4,000,000 to $5,000,000. . 
















$5,000,000 and over.... 
















Classes grouped ^ 




292,853 


7,200 


148, 103 


10, 570 


68,623 


79 193 








Total 


25, 160 


68,255,825 


59, 724, 200 


6, 545, 019 


770,698 


475,825 


1,246,523 





SOUTH DAKOTA. 



Under$l,000i 


2,791 

3,113 

5,555 

4,991 

1,456 

758 

1,230 

132 

845 

259 

145 

90 

68 

47 

32 

28 

30 

18 

11 

29 

11 

4 

7 

ic exempti 

mceal net 1 


$1,169,130 

20,263 

4, 813, 165 

7,894,222 

11,904,435 

3,583,033 

2, 505, 298 

4,225,884 

587,053 

3,759,678 

1,415,784 

937, 649 

669,289 

489, 136 

447, 802 

334,844 

322,449 

375, 291 

242,502 

158, 836 

490,532 

250,485 

109,182 

230,397 

ons exceed ne 

ncome and id 


- $6,376,300 

3,100 

8, 919, 300 

5,53.3,100 

15,648,400 

2,237,800 

2,727,900 

3,025,300 

.512,200 

2,402,500 

677, 800 

359, 100 

192,000 

131,600 

104,700 

75,100 

65,500 

73,300 

35,800 

21,400 

65,400 

20,800 

11,000 

16,400 

t income. 

entity of taxj 


$91,569 
1,256 
94,620 
19,288 

232,302 
40,664 

160, 540 
47,656 

173,999 
83,609 

158, 145 

124,276 

118,368 
84,267 
60,124 
86,305 
93, 122 
57,352 
73,730 
46,903 

216,014 
71,309 
34,821 

116,611 

)ayers. 










$632 




$632 


$1,000 to $2,0001 






93,808 




93,808 


$2,000 to $3, 0001 

$2 000 to $3 000 






52,337 




52, 337 


$31000 to $4; 0001 

$3 000 to $4 000 






46,263 




46,263 


$4,000 to $5, 0001 

$4 000 to $5 000 




51,186 
24, 171 
20,229 
17,394 
14,245 
15, 761 
10,584 
10, 163 
15, 255 
8,145 
5; 871 
13,400 
9,798 
5,222 
6,482 




51,186 




$1,217 
2,793 
3,4!53 
3,654 
4,495 
4,040 
4,777 
6,461 
4,742 
3,482 

13,921 

10,720 
5,742 

15,733 


25, 388 


$6 000to$7 000 


23, 022 


$7,(X)0tO$8,000 


20,847 


$8 000 to $9, 000 


17,899 


$9,000 to $10,000 

$10,0fX) to $11,000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15, 000 

$15,000 to $20,000 

$20, (XX) to $25,000 

$2.5,(X)0 to $30,000 

$30,000 to $40,000 

1 Nontaxable. Specif 
s Classes grouped to ec 


20,256 
14,624 
14,940 
21,716 
12^887 
9,353 
27,321 
20,518 
10,964 
22,215 



STATISTICS OF IISTCOME. 149 

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

SOUTH DAKOTA— Continued. 



Income class. 


Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Normal 
tax. 


Surtax. 


Total 


Personal ex- 
emption. 


Di^-i- 
dends. 


tax. 


S40,000 to S50,000 

850,000 to S60,000 

560,000 to S70, 000 


1 
2 


(2) 


8 


(-) 


(2) 


?! 


(2) 


S70.000to$80,000 
















880,000 to 890,000 

















890,000 to $100, 000 
















8100,000 to $150,000 
















81.50,000 to 8200,000 
















8200,000 to $250, 000 
















$250,000 to $300,000 
















8300,000 to $400,000 

















8400,000 to 8500,000 














$500,000 to 8750,000 


1 












8750,000 to $1,000,000... 


1 












81,000 000 to $1 500 000 


• ■ - ! 












Sl,500,000toS2, 000,000. . 
















82,000.000 to 83,000,000. . 
















83,000,000 to 84 000 000. 
















$4,000,000 to 85,000,000. . 
















85,000,000 and over 
















Classes grouped ^ 




8151,159 


89,200 


$133,612 , 81,606 


$16,871 


818,477 






Total 


21,681 


47,087,498 


49,245,000 




102, 101 













TENNESSEE. 



Under 81,0001 


4,575 


$1, 891, 156 


$8,469,800 


$810,290 
5 923 








Under 81,000 


98 


39,082 
11,068,866 
19, 910, 022 
36,884,361 


$1,510 




$1,510 


81,000 to 82,000 1 


7,153 
13,847 
15,378 


18,296,400 
14, 045, 400 
48,237,600 


404,493 
68, 367 
756,860 




$1,000 to $2,000 


233,813 




233 813 


$2,000 to $3,000 1 






$2,000 to $3,000 


4,533 


11,378,355 
9, 251, 810 


7,441,700 
10,053 200 


82,660 
1,078,893 


154, 410 






$3,000 to $4,0001 


2 771 








$3,000 to 84, 000 


4,509 

497 

2 837 


15,658,799 
2,139,421 

12,689,361 
6, 550, 587 


11,377,500 
1,909,800 
7,862,800 
2, 829, 200 


262 405 
625,480 
378 064 


164,649 




164, 549 


$4,000 to $5,000 1 




$4,000 to 85,000... 


179 579 




179 579 


$5,000 to $6,000 


i;i98 


741 489 
719, 533 


123' 450 


$5,644 


129' 094 


$6,000 to 87,000 


836 


5, 405, 697 


2,006,600 
1 264 300 


117 719 
103 135 


$7,000 to $8 000 


542 


4,060,597 
3,328,153 
2, 868, 883 


586,309 
571, 617 


21' 499 


124' 634 


$';,oooto$9,ooo 


394 


'916' 000 


94! 881 


24' 920 




$9,000 to 810,000 


303 


690 400 


545,311 


89 465 


28,435 


117,900 


$10,000 to $11,000 


225 


2,355,073 


514, 500 


541,073 


75,772 


28,916 


104,688 


$11,000 to $12,000 


202 


2,323,020 


452, 000 


529,201 


83 779 


34,150 


117,929 


$12,000 to $13,000 


148 


1, 841, 980 


333,200 


442,600 


65,941 


31,341 


97, 282 


$13,000 to 814,000 


112 


1,505,239 


247, 800 


366,630 


56,240 


29 124 


85,364 


$14,000 to $15,000 


81 


1, 174, 468 


190,600 


302 515 


46,436 


25 985 


72,421 


815,000 to $20,000 


286 


4,899,472 


631, 200 


1,158,755 


205,748 


141, 181 


346,929 


$20,000 to $25,000 


168 


3,715,621 


390, 900 


1,354,195 


142,443 


152,337 


294, 780 


$25,000 to $30,000 


83 


2 281 790 


194,800 


773, 112 


98,223 


125,657 


223,880 


$30,000 to $40,000 


104 


3,571,597 


219, 800 


1,057,386 


170,628 


255,244 


425,872 


$40,000 to $50,000 


31 


1,337,573 


68,600 


481,615 


63,302 


124, 989 


188,291 


$50,000 to $60,000 


15 


807,644 


33,000 


264,280 


35,382 


97,045 


132,427 


$60,000 to 870,000 


7 


461,207 


15,600 


292,576 


15,447 


69,184 


84,631 


$70,000 to $80,000 


4 


298,054 


10 800 


45 574 


15,233 


51, 134 


66,367 


$80,000 to 890,000 


2 


167,221 


3,200 


78,265 


6 541 


32,477 


39,018 


$90,000 to $100,000 


3 


288,766 


9 600 
17;800 


81,905 


15,255 


65 243 


80,498 


8100,000 to $150,000 


7 


815 920 


296 805 


39,689 


224; 848 


264,537 


$150,000 to $200, 000 
















8200,000 to $250,000.... 
















$250,000 to $300,000. . . 
















$300,000 to 8400,000 
















$400,000 to $500,000 
















8500,000 to $750, 000 
















$750,000 to $1,000,000 . . . 
















$1, 000, 000 to $1, 500,000 
















$1,500,000 to $2,000,000.. 
















$2,000,000 to 83,(500,000.. 
















$3,000,000 to $4,000,000 
















$4,000,000 to $5,000,000.. 

















































Total 


60,949 


170,969,895 


138,734,800 


15,704,181 


2,398,570 


1,585,481 


3,984,051 







1 Nontaxable. Specific exemptions exceed net income. 

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



150 



STATISTICS OF INCOME. 



TABLE 13.— PERSONAL RETURNS— DISTRIBUTION BY INCOME 

CLA S SE S— Continued . 
TEXAS. 



Income class. 


Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Normal 

tax. 


Surtax. 


Total 






Personal ex- 
emption. 


Divi- 
dends. 




Under $1 000 1 


17,945 

97 

24,586 

36, 332 

50, 997 

18, 743 

7,385 

20,202 

844 

11,660 

3,984 

2,037 

1 235 

754 

543 

440 

320 

318 

199 

184 

540 

272 

141 

198 

110 

30 
15 
15 
3 
12 
6 
2 


$8, 301, 793 

49,899 

38,799,441 

54,597,163 

122.135,077 

47,476,271 

24, 559, 451 

70, 129, 012 

3,708,940 

52,117,607 

2', 614, 788 

13, 137, 451 

9,210,934 

6, 391, 306 

5,156,159 

4,611,375 

3,682,377 

3,966,737 

2,632,602 

2,673,342 

9,274,750 

6,049,904 

3,829,685 

6,773,349 

4,905,918 

1,969,131 

1,931,569 

1, 136, 048 

1,262,302 

273,075 

1, 419, 133 

1, 100, 148 

452, 167 


$37,231,900 

200 

67,165,600 

36,804,400 

157, 415, 400 

28,662,200 

26, 867, 600 

44, 270, 000 

3, 153, 300 

26,941,200 

7,948,100 

3, 660, 300 

2,129,900 

1,130,400 

757,900 

628,300 

435, 400 

456, 800 

303,900 

245,800 

738, 900 

359, 500 

185,500 

279, 300 

137, 200 

50, 400 

34,600 

20,000 

21,000 

3,000 

13,600 

6,800 

4,400 


$1,691,277 

6,272 

1,290,445 

152,463 

1, 508, 347 

564, 307 

1,303,680 

1, 549, 037 

1,038,117 

1,675,582 

2,189,625 

1,673,797 

1,341,010 

1, 090, 471 

1,047,672 

792, 415 

718,401 

853,977 

558, 845 

534, 580 

2, 314, 572 

1,630,043 

1, 205, 346 

2, 092, 434 

1, 464, 537 

494, 478 

538,659 

219, 309 

134,614 

111,774 

603,039 

340,640 

194, 359 










$1,793 






$1,000 to $2.0001 






710,706 




710, 706 


$2,000 to $3,0001 








735,717 




735,717 


$3,000 to $4,000 1 






981, 701 




981, 701 


$4,000 to $5,0001 






$4,000 to $5,000 


941,390 
487,954 
361, 559 
296,432 
232,917 
201, 787 
189,473 
160, 503 
172, 814 
110,417 
127,665 
425,617 
297, 056 
189, 248 
338, 997 
251, 607 
108, 639 
109, 170 
68, 803 
85, 736 
12, 184 
65,127 
70,373 
19,953 




941,390 


$5 000 to $6 000 . 


$17, 078 
38,6% 
48,186 
48,347 
51, 174 
56, %1 
54,098 
67,945 
49, 963 
59, 197 
266,495 
248,766 
203, 333 
479,346 
477, 751 
240,824 
273,251 
198, 512 
246,934 
58, 082 
3%, 068 
228, 472 
186,320 


505 032 


$6000 to $7 000 


400' 255 






is'oOO to $9 000 


28l'264 


$9^000 to $10,000 

$10,000 to $11, 000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$15,000 to $20,000 

$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000 

$90,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $250,000 


252^961 
246,434 
214,601 
240, 759 
160, 380 
186,862 
692, 112 
545,822 
392, 581 
818, 343 
729,358 
349,463 
382,421 
267, 315 
332,670 
70,266 
461, 195 
298, 845 
206,273 


$300,000 to $400,000 

$400,000 to $500,000 

$500 000 to $750 000 


1 

1 




(2) 


(2) 
(2) 


(=>) 
(^ 




i? 


$750'000 to $1,000,000. . . 
$1 000 000 to $1 500,000 


1 


(2) 


n 


(2) 


(2) 


(2) 


(=) 


















$2 000 000 to $3,000 000 
































$4 000 000 to $5,000,000 
















$5000000 and over 
















Classes grouped ^ 




1,568,523 


5,800 


560,782 


80,118 


836,639 


916, 757 










200,188 


536, 897, 427 


448,068,600 


33,482,906 


7,835,456 


4,832,438 


12,667,894 





Under $1 000 1 


1.844 


$934. 381 


$3,052,500 
2 600 


$23,791 
432 








Under $1 000 


24 


15 249 


$558 




$558 


$1,000 to $2,0001 

$1 000 to $2 000 


4,139 


6, 436^665 
9, 299, 327 
17,171,682 


11,469,900 


126,613 
21, 403 








6 401 


6 472 200 


111,933 




111,933 


$2',000 to SS^OOO 1 

$2 000 to $3 000 


7; 2.56 


24,026,500 
2,623,300 
3,700,000 


280,155 




1 783 


4,355,794 

3,315,928 

5, 032, 754 

509, 431 


51,119 


67,349 




67,349 


$3^000 to $4^000 1 




262,015 






3,629,500 
414, 400 


75, 061 
142,730 


54,134 






$4',000 to $5',000 1 


115 










3,833,727 
2, 127, 436 


2,410,500 

1,022,900 

561,800 


98, 289 


53,049 
34, 617 




53,049 
36, 487 




389 


286,827 


$1,870 


$6,000 to $7,000 


230 


1,478,770 


309, 193 


27,972 


4,306 


32,278 


$7,000 to $8,000 


148 


1,106,077 


367, 800 


191,558 


25,430 


5,885 


31,315 


$8 000 to $9,000.. . 


100 


844,027 


247, 200 


168, 323 


21,894 


6,316 


28, 210 


$9,000 to $10,000 


65 


614,921 


157,900 


106,536 


19,375 


6,374 


25,749 


$10,000 to $11,000 


56 


587,409 


138, 400 


148, 927 


18,346 


7,253 


25,599 


$11,000 to $12,000 


44 


506,782 


114, 400 


153, 602 


15,330 


7,504 


22,834 


$12,000 to $13,000 


34 


424,817 


85,000 


125,634 


13, 187 


7,304 


20,491 


$13,000 to $14,000 


39 


527,233 


88 300 


217, 455 


16,379 


10,373 


26,752 


$14,000 to $15,000 


28 


404,267 


67,200 


162, 048 


12,023 


8 870 


20,893 


$15,000 to $20,000 


68 


1,156,276 


161,400 


430, 5-18 


40,386 


32,597 


72,983 


$20,000 to $2.'-.,000 


32 


716,625 


87 500 


380, 921 


23 034 


29,904 


52,938 


$2.5,000 to $30,000 


12 


337,684 


22,000 


84,475 


16,484 


18,887 


35,371 


$30,000 to $40,000 


13 


440,651 


29,600 


209,657 


14,378 


31,116 


45,494 



1 Nontaxable. Specific 

» Classes grouped to conceal net 



exceed net income, 
income and identity of taxpayer. 



STATISTICS OF INCOME. 

TABLE 13.— PERSONAL RETURNS— DISTRIBUTION 

CLASSE S— Continued . 
UTAH— Continued. 



151 

BY INCOME 



Income class. 


Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Normal 
tax. 


Surtax. 


Total 




Personal ex- 
emption. 


Di^^- 
dends. 




$40,000 to $50,000 

850,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 


6 
3 
2 


$255,877 
155,107 
124,664 


$15,200 
7,600 
4,200 


$105, 183 
76,431 
80,201 


$9,478 
7,049 
3,017 


$23, 591 
17,769 
17,583 


$33,069 
24,818 
20,600 


$80,000 to $90,000 
















$90,000 to $100,000 
















$100,000 to $150,000 




::::::::::::::::;::;::; 










$150,000 to 8200,000 
















$200,000 to $250,000 
















$250,000 to $300,000 
















$300,000 to $400,000 
















$400,000 to $500,000 
















$500,000 to $750,000 

















$750,000 to $1,000,000... 
















$1,000,000 tO$l,500,000.. 
















$1,500,000 to$2,000,000.. 
















$2,000,000 to $3,000,000. . 
















$3,000,000 to$4,000,000. . 
















$4,000,000 to $5,000,000. . 
















$5,000,000 and over 
































Total 


26,128 


62,713,461 


60,979,800 


4, 319, 127 


605,402 


237,502 


842,904 





VERMONT. 



Under $1,000 1 


1,076 

30 

2,3.54 

4,861 

4,269 

1,183 

580 

1,228 

146 

791 


$580, 302 
8,094 
3,513,310 
6, 709, 455 
10, 138, 652 
2,951,644 
1, 962, 038 
4,237,326 
661,735 
3,498,759 


$1,626,800 


$328,307 

2,664 

228, 292 

30,646 
362,707 

44,594 
454,962 
115, 438 
407,626 
136, 656 








Under $1,000 


£210 




$210 


$1,000 to $2,000 1 


5,954,400 
4, 887, 800 
13,015,100 
1 867,600 
1,836,100 
2,968,200 
437,000 
2, 112, 300 




$1,000 to $2,000 


72,868 




72,868 


$2,000 to $3,000 1 




$2,000 to $3,000 


41,686 




41 686 


$3,000 to $4,000 1 






$3,000 to $4,000 


46,376 




46 376 


$4,000 to $5,000 1 






$4,000 to $5,0C0 








$5,000 to $6,000 


339 


1,863,741 


801,700 


308 008 




$1,693 


33, 176 
32, 731 
31,767 
28,841 
27,573 




217 








$7 000 to $8 000 


140 


1 053 606 


326 100 


194,339 
188, 631 
229, 773 


26' 107 




$8,000 to $9,000 


98 


'831^809 






6,329 
7,669 


$9,000 to $10,000 


81 


769,000 


179, 400 


19,904 


$10,000 to $11,000 


52 


547,442 


119, 200 


159,625 


16,884 


7,020 


23,904 


$11,000 to $12,000 


45 


514,944 


97,400 


116, 219 


17,660 


7 505 


25, 165 


$12,000 to $13,000 


30 


373, 983 


65, 500 


82,580 


13, 580 


6,396 


19,976 


$13,000 to $14,000 


29 


391, 957 


51,000 


163, 593 


11,426 


7 703 


19,129 


$14,000 to $15,000 


23 


332, 682 


46,800 


118, 835 


10,964 


7 317 


18,281 


$15,000 to $20,000 


60 


1, 057, 377 


127, 100 


341,420 


39, 159 


31,917 


71, 076 


$20,000 to $25,000 


47 


1,034,251 


86, 500 


464,415 


39, 116 


52, 175 


91, 291 


$25,000 to $30,000 


19 


509,659 


32,400 


216, 768 


20,058 


26,839 


46, 897 


$30,000 to $40,000 


16 


545,865 


29 800 


307, 852 


11,539 


38,807 


50,346 


$40,000 to $50,000 


14 


612,688 


27,400 


409, 179 


13,960 


58,123 


72,083 


$50,000 to $50,000 


8 


431,913 


13,400 


286, 891 


12, 161 


52,006 


64 167 


$60,000 to $70,000 


3 


191,397 


5,800 


126,007 


5,492 


27,784 


33,276 


$70,000 to $80,000 


1 


n 


(.') 


(4 


(^ 


{'] 


$80,000 to $90,000 


2 


164,805 


4,000 


124,602 


3 264 


31,501 


34,765 


$90,000 to $100,000 


2 


197,549 


3,000 


166, 178 


2,761 


45,844 


48,605 


$100,000 to $150,000 


1 


0) 


(») 


(2^ 


(»5 


(4 


$150,000 to $200,000 
















$200,000 to $250,000 
















$250,000 to $300,000 


1 


(^) 


(^) 


(2) 


n 


(^) 


(2) 


$300,000 to $400,000 
















$400,000 to $500,000 
















$500,000 to $750,000 
















$750,000 to $1,000,000... 
















$1,000,000 to $1,500,000. 
















$1,500,000 to $2,000,000. 
















$2,000,000 to $3,000,000. 










•; 






$3,000,000 to $4,000,000. 
















$4,000,000 to $5,000,000. 
















$5,000,000 and over 




















468, 810 


2,000 


496,057 


682 


170, 755 


171,437 






Total 


17, 746 


47,561,557 


37,439,000 


6,880,777 


558,470 


597,297 


1,155,767 





1 Nontaxable. Specific exemptions exceed net income. 

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



152 



STATISTICS OF INCOME. 



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



BY INCOME 



Income class. 


Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Normal 
tax. 


Surtax. 


Total 


Personal ex- 
emption. 


Divi- 
dends. 


tax. 


Under Sl.OOOi 


4,402 

37 

8,992 

17,772 
20,271 

3*328 
5,622 
699 
3,420 
1,404 
839 
656 
438 
295 
233 
178 
136 
131 
101 
299 
153 
85 
87 
34 
10 
10 

I 

3 

1 

I 


$2,066,185 
19,497 
14,066,026 
26,0.33,007 
48,477,594 
16,461,436 
11,157,040 
19,510,385 
3,052,608 
15,306,121 
7,644,078 
5,434,449 
4,887,832 
3,710,435 
2,800,047 
2,445,482 
2,042,305 
1,694,327 
1,773,715 
1,464,118 
5,122,957 
3,409,590 
2,317,638 
3,005,684 
1,496,866 
530, 198 
630,926 
517,443 
250,410 
278,007 

362,637 


$7,134,100 


$1,313,712 

13,007 

726,812 

125,663 

825,575 

303,659 

1,111,432 

458,326 

1,074,027 

519,298 

1,186,610 

1,038,066 

992,354 

792,961 

710,905 

640,057 

519,554 

442,014 

704,824 

505,2.56 

1,756,386 

1,385,711 

1,112,128 

1,385,437 

705,950 

313,0.59 

289,052 

419,830 

113,762 

152,791 

187,982 
(2) 








Under $1,000 


$765 




$765 


$1,000 to $2,0001 


22,954,000 

18,068,100 

62,992,800 

10,265,300 

12,068,100 

13,606,600 

2,453,000 

9,349,200 

3,365,200 

2,024,900 

1,517,700 

1,046,600 

687,300 

526,200 

429,500 

318,700 

306,700 

239,200 

661,600 

351,900 

191,600 

190,800 

75,600 

19,000 

20,400 

13,800 

6,200 

5,400 






$1,000 to 82,000 


314,133 




314 133 


$2,000 to $3,000 1 






$2,000 to $3,000 


237,374 




237,374 


$3,000 to $4,0001 




$3,000 to $4 ,000 


228,320 




228,320 


$4,000 to $5,000 1 




$4,0n0 to $5,000 


217,298 
133,301 
108,896 
114,553 
98,709 
79,369 
72,945 
66,856 
57,614 
49,208 
50,438 
181,823 
123,602 
81,175 
111,129 
64,314 
17,227 
27,007 
12,255 
9,069 
9,657 

(4 




217,298 


$5,000 to $6,000 


$6,287 
16,336 
25,523 
28,058 
28,027 
30,338 
30,004 
28,948 

32^388 
148, 187 
140,799 
124,455 
217,116 
143,473 
62,503 
92,173 
88,068 
48,536 
60,309 

134,097 




$6,000 to $7,000 


125 232 


$7,000 to $8,000 




$8,000 to $9,000 . 


126 767 


$9,000 to $10,000 

$10,000 to $11, 000 

$11,000 to 812, 000 

$12,000 to $13,000 

$13,000 to $14.000 

$14,000 to $15,000 

$15,000 to $20,000 

$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to 840,000 

$40,000 to 850,000 

$.50,000 to $60,000 

$60,000 to $70,000 

$70,000 to 8S0.0OO 

$80,000 to $90,000 

$90,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $250,000 

$250,000 to $300,000 . 


107*396 
103,283 
96,860 
86 562 
84,140 
82,826 
330,010 
264,401 
205,630 
328,245 
207,787 
79,730 
119,180 
100,323 
57,605 
69,966 

158,704 
(2) 


$300,000 to .$400,000 
















$100,000 to $500,000. . . 
















$500,000 to $750,000 
















$750,000 to $1,000,000 

















$1 000 000 to $1 500 000 
















$1,500,000 to $2,000,000. . 
















$2 000 000 to $3 000 000 
































$4,000,000 to $5,000,000, . 
















$5,000,000 and over 
















Classes grouped ' 




356,658 


5,600 


168,597 


16,606 


132,309 


148,915 










76,257 


208,331,701 


170,899,900 


21,994,797 


2,508,250 


1,652,866 


4,161,116 





WASHINGTON, INCLUDING ALASKA. 



Under $1 000 1 


17 290 


$6,037,185 
1,043 


$32,216,100 


$1,186,846 








Under $1,000 ... 


2 


$41 




$41 


$1,000 to $2,000 1 


14,979 


23,287,948 
4.5, 285, 430 
42,816,094 
25, 945, 240 
13,307,662 
31, 901, 082 

2, 765, 448 
26, 229, 723 

9, 458, 501 


37, 773, 100 


609,617 
103, 807 
948 789 








566, 321 




566,321 


$2,000 to $3,0001 


17^ 397 
10, 589 
3,978 


50, 041, 100 
14, 501, 100 
13,950,100 
19, 355, 600 
2 121 600 








449, 391 




449, 391 


$3,000 to $4,000 1 


1,629,258 








477, 237 




477,237 


$4,000 to $5,0001 


631 


1 291 286 






5 842 


13,564,400 

3, 442, 500 

1, 760, 900 

825, 300 


'809,' 812 
1, 318, 889 


474, 178 




474, 178 
207,955 


$5,000 to $6,000 


1,726 


199,544 


$8, 411 


$6,000 to $7,000 


9.32 


6,017,620 
3, 750, 061 
2, 805, 775 


1, 105, 592 
621,951 


146, 170 


17, 792 


163, 962 


$7,000 to $8,000 


502 


117, 085 


19, 813 


136,898 






812, 877 
665, 004 


86,066 


2i;i88 


107,254 


$9,0(J0 to .$10,000 


221 


2, 100, 581 


335, 300 


68,531 


20, 817 


89, 348 


$10,000 to $11,000 


161 


1, 687, 402 


241, 900 


439, 288 


59,468 


20,780 


80,248 


$11,000 to $12,000 


153 


1, 756, 220 


230, 900 


552,951 


61, 177 


25,878 


87,055 


$12,000 to $13,000 


90 


1, 126, 548 


128, 900 


331, 863 


42, 853 


19, 281 


62, 134 


$13,fKJ0 to $14,000 


87 


1, 170, 364 


129, 400 


311, 969 


45, 679 


22,696 


68, 375 


$14,000 to $1.5,000 


77 


1, 114, 237 


11.5, 900 


341, 226 


41, 590 


24, 491 


66,081 


$15,000 to $20,000 


211 


3, 587, 576 


299, 500 


1,250,198 


139, 588 


102, 101 


241, 689 


$20,000 to $25,000 


104 


2, 290, 311 


145, 900 


1,074,958 


74,848 


91, 705 


166, 553 


$25,000 to $.30,000 


63 


1, 744, 667 


74, 000 


1, 008, 107 


55,018 


95,614 


150,632 


$30,000 to $40,000 


40 


1,388,273 


52,800 


491, 555 


64,068 


99, 179 


163,247 



1 Nontaxable. Specific exemptions exceed net income. 

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



STATISTICS OF INCOME. 



153 



TABLE 13. 



-PERSONAL RETURNS— DISTRIBTJTION BY INCOME 

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



Income class. 


Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Normal 
tax. 


Surtax. 


Total 


Personal ex- 
emption. 


Divi- 
dends. 


tax. 


$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 


27 

7 
8 
4 


$1,194,981 
385, 782 
506,177 
298, 528 


$43,800 
9,000 
12,600 
6,400 


$726, 057 
343, 837 
313, 853 
231,257 


$32, 120 
4,097 
13, 572 
4,048 


$112, 585 
47,585 
72,675 
51,296 


$144, 705 
51, 682 
86,247 
55,344 


$90,000 to 8100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200 000 to $250 000 


4 
6 
2 


383, 618 
699, 936 
348,245 


4,000 
9,800 
3,000 


193, 410 
545, 294 
400, 942 


14, 198 
9,639 


86,382 
200, 345 
101, 177 


100, 580 
209,984 
101, 177 




$250^000 to $30o!oOO .... 
















$300,000 to $400, 000 

$400,000 to $500, 000 


2 


717, 384 


4, 800 


40,000 


52, 567 


348, 972 


401, 539 


















$750 000 to $1 000 000 
















$1,000,000 to $1,5(K),006. . 
















$1 .500 000 to S2 000 000 
















$2,000,000 to $3!000,000... 


;:.:.:.::; 














$3,000,000 to $4 000 000. , 
















$4 000 000 to $5 000 000 
















































Total 


115,688 


262,109,642 


223, 140, 800 


20,581,805 


3,299,094 


1,610,763 


4,909,857 



WEST VIRGINIA. 



Under $1,000 ' . . . 


4,017 
31 


$2,284,127 
13 322 


$7,778,500 
100 


$931, 885 








Under $1 000 


'989 


$497 




$497 


$1,000 to $2,000 1 

$1 000 to S2 000 


9,186 


13, 963' 748 


25,425,900 
17,385,200 
71,479,700 


567,315 

105, 332 

1,078,523 








17, 202 
21,600 


26 148 186 


353,538 




353, 538 


$2^000 to $3,0001 


5i; 456^838 




$2,000 to $3, 000 


6,466 


16,079,080 


9, 433, 100 


259, 468 


261,076 




261,076 


$3,000 to $4 ,0001 


3,082 


10, 228, 6.59 


11,484,100 


1,054,237 








$3,000 to $4 ,000 


4,948 


17, 256, 054 


12,097,800 


436, 043 


189, 132 




189, 132 


$4,000 to $5,000 1 


545 


2,403,243 
15, 50G, 348 
6 731 647 


1,944,200 


1, 236, 643 








$4,000 to $5,000 . 


3 466 


9 803 900 


539, 108 


206, 513 




206, 513 
123 511 


$5 000 to .$6 000 


1 231 


3 017 400 


1 095 940 


117 709 


$5,802 
16, 291 






5!440!277 
4 479 836 




836, 608 
884 881 




123,434 
124,896 
93, 169 


$7 000 to $8 000 


601 


1 515 100 


101 593 


23 303 


$8,000 to $9,000 




2! 838' 406 
2,959,634 


'755^800 


763', 703 


71, 566 




$9,000 to $10,000 


312 


731, 400 


808, 071 


80,982 


29^506 


110,488 


$10,000 to $11, 000 


206 


2, 1.57, 707 


480, 500 


506, 909 


69, 169 


26,430 




$11,000 to $12,000 


176 


2,017,724 


417, 100 


578, 689 


61, 665 


31, 798 


93,463 


$12,000 to 813, 000 


112 


1, 394, 983 


264, 300 


585, 436 


36,906 


23, 817 


60,723 


$13,000 to $14, 000 


104 


1,400,710 


243, 800 


386, 190 


47, 595 


27, 537 


75, 132 


$14,000 to $15,000 


74 


1,072,402 


160, 300 


447, 681 


32,336 


23,632 




$15,000 to $20 ,000 


315 


5,404,124 


700,000 


1, 953, 623 


192, 804 


155, 249 


348^053 


$20,000 to 825 ,000 


150 


3,315,517 


330, 000 


1,499,456 


115, 184 


135, 814 


250, 998 


$25,000 to $30 ,000 


81 


2,223,340 


175,600 


1; 026, 089 


75, 100 


118, 440 


193, 540 


$30,000 to $40,000 


83 


2,818,166 


187, 700 


1,316,571 


98,939 


201, 183 


300, 122 


$40,000 to $50 ,000 


36 


1,602,884 


71,600 


837, 314 


56, 753 


155, 343 


212,096 


$50,000 to $60,000 


29 


1, 592, 698 


50,200 


1, 287, 345 


35, 888 


196, 702 


232, 590 


$60,000 to $70,000 


16 


1,028,149 


34,400 


586,738 


27,239 


150, 212 


177, 451 


$70,000 to $80,000 


7 


516, 568 


17,400 


281,265 


16, 180 


87, 769 


103, 949 


$80,000 to 890,000 


7 


593, 753 


17,600 


555, 579 


12, 101 


116, 197 


128, 298 


$90,000 to $100,000 


7 


658, 189 


12,000 


833, 235 


1,069 


145,024 


146,093 


$100,000 to $150,000 


8 


931,273 


14,600 


626, 396 


24,338 

Si 


256, 342 


280, 680 


$150,000 to $200,000 


2 


i^) 


(^) 


(2 


(2) 


(2) 


$200,000 to $250 ,000 


1 


h 


V) 


(^) 


(2) 


(^) 


$250,000 to $300,000... 
















$.300,000 to $400 ,000 


1 










$•100,000 to $500, 000 


1 












$500,000 to $750 000: . . 
















$750,000 to $1,000,000... 
















$1,000 O00to$l 500,000.. 
















$1,-500,000 to $2,000,000.. 
















$2,000,000 to $3,000,000. . 
















$3,000,000 to S4 ,000,000. . 
















$4,000,000 to $5,000,000. . 
















$5,000,000 and over 




















603, 462 


6,000 


711, 172 


1,741 


236, 363 










Total 


75, 277 


207,157,054 


178,181,400 


24,618,434 


2,394,756 


2, m, 357 


4 579 113 







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



154 



STATISTICS OF INCOME. 



TABLE 13.— PERSONAL RETURNS— DISTRIBUTION 

CLASSE S— Continued . 

WISCONSIN. 



BY INCOME 



Income class. 


Number 
of re- 
turns. 


Net income. 


Exemption from nor- 
mal tax. 


Normal 
tax. 


Surtax. 


Total 


Personal ex- 
emption. 


Divi- 
dends. 


tax. 








Under $1,000 1 


16,810 

315 

24,774 

39,668 

21,853 

11,351 

3,048 

11,032 

708 

8,315 

3,281 

1,939 

1,272 

746 

601 

409 

341 

259 

219 

175 

535 

297 

163 

151 

65 

45 

27 

20 

15 

5 

14 

3 


$10,764,827 
178,039 
37,351,655 
55,299,485 
51,576,750 
28,547,441 
10,189,900 
38,358,661 
3,041,519 
37,506,690 
17,710,422 
12,543,458 
9,503,233 
6, 327, 355 
5,694,622 
4, 289, 886 
3,917,526 
3,234,266 
2, 955, 804 
2,534,363 
9, 188, 771 
6,617,461 
4,446,931 
5, 176, 829 
2,896,898 
2,467,389 
1, 729, 716 
1,491,855 
1, 263, 315 
477, 123 
1,668,895 


$28,208,100 

22,800 

66,907,200 

39, 802, 900 

67,565,600 

17, 501, 000 

10, 796, 700 

27,434,500 

2,770,400 

22,377,200 

7,935,000 

4, 587, 300 

2,970,000 

1, 720, 100 

1,427,700 

936,900 

771,500 

565,300 

479,400 

396,100 

1, 192, 700 

648,100 

350,500 

323,700 

135,800 

89,600 

48,100 

36,200 

28 000 

10,600 

56,600 

(2) 


$1,350,794 

35, 736 

647, 172 

336,472 

1,507,882 

583,050 

1,426,848 

882,357 

892, 492 

1, 459, 850 

1,735,359 

1,567,995 

1, 318, 792 

1,204,264 

1, 197, 161 

1,004,578 

966,726 

754,964 

813, 579 

740,398 

2,819,730 

2, 153, 762 

1,680,783 

2,218,085 

1,326,701 

1,622,150 

979, 278 

1,141,028 

865,900 

204,084 

980,530 








Under $1,000 


$4,715 




$4,715 


$1,000 to $2,000 1 




$1,000 to $2,000 


612,866 




612,866 


$2,000 to $3,000 1 




$2,000 to $3,000 


414, 126 






$3,000 to $4,000 1 






$3,000 to 84,000 


401,236 






$4,000 to $5,0001 






$4 000 to $5,000 


544,008 
331, 533 
272,656 
243,617 
178,081 
168, 241 
134,740 
132,015 
115, 480 
103, 845 

89,435 
349,273 
262, 793 
171,425 
190, 517 
106,051 

63,427 

3l' 184 
34, 199 
20, 191 
53,999 




544 008 


$5,000 to $6,000 


$13,157 
37,608 
50,013 
47,959 
56,467 
63,006 
57,385 
55,850 
57,923 
55 632 
264,772 
273, 788 
243,052 
370,637 
280,840 
302,661 
251, 910 
256, 385 
245, 849 
106,836 
468,986 




$6,000 to $7,000 


310,264 
293,630 
226,040 
224, 708 
187, 746 
189, 430 
171,330 
161, 768 
145,067 
614,045 
536,581 
414, 477 
561,154 
386,891 
366,088 
310, 896 
287, 569 
280,048 
127,027 
522,985 


$7,000 to $8,000 


$8,000 to $9,000 


$9,000 to $10,000 

$10,000 to $11, 000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$15,000 to $20,000 

$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000 

$90,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $250,000 


$250,000 to $300,000 
















$300,000 to $400,000 

$400,000 to $500,000. . . 


i" 


(2) 


(.') 


(.') 


(2) 


(') 


n 


$500,000 to $750,000 
















$750,000 to $1,000,000 . . . 
















$1,000,000 to $1,500,000. . 
















$1,500,000 to $2,000,000. . 
















$2,000,000 to $3,000,000. . 
















$3,000,000 to $4,000,000. . 
















$4,000,000 to $5,000,000. . 
















$5,000,000 and over... . 




















803, 137 


5,000 


716,209 


15,801 


315,858 


331,659 






Total. 


148,457 


379,754,222 


308,100,500 


37,134,709 


5,104,470 


3,866,574 


8 971 044 







1 Nontaxable. Specific exemptions exceed net income. 

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



STATISTICS OF INCOME. 



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



155 

BY INCOME 









Exemption 


from nor- 






















Income class. 


Number 
of re- 
turns. 


Net income. 






Normal 

tax. 


Surtax. 


Total 


Personal ex- 


Divi- 


tax 








emption. 


dends. 








Under 81 000 1. 


2,106 
25 


$1,068,801 
13, 290 


$3 926 000 


$179,650 
170 








Under $1,000 


5,200 


$532 






SI 000 to $2,000 1 


3,159 
5 629 


5,122,672 
8, 557, 890 
12, .865, 273 


8,779,900 
5,709,300 
16,999,600 
3,656,500 
3,051,500 


67,804 
15 347 








$1 000 to $2 000 


114, 101 




114 101 


$2|000 to 8B;oOO 1 


5,356 
2,642 


94,666 
13,972 






106,893 






83,000 to S4,000 1 


805 


2, 683, 721 


122, 767 








$3,000 to $4,000 


1,295 


4, 463, 183 


3, 147, 700 

309,200 

1,783,000 


39, 762 


51,051 






$4 000 to $5 000 1 ... 


82 
613 


356,734 
2,732,985 
1,253,329 

801, 649 


102,393 
45,534 






$4,000 to $5,000 


35,956 




35,956 
25,625 
20,799 
17, 519 




227 


594, 200 


74,738 
74 111 


24,419 

18 424 


81,206 


$6 000 to $7 000 


124 


302, 800 
198,200 


2 375 


$7,000 to $8,000 


80 


595, 240 


89, 028 


14,415 


3! 104 




51 


433, 780 


109,400 


69, 512 


13,245 
13,581 


3,299 


$9,000 to $10,000 


42 


398, 342 


82 200 


77,485 


3,972 


17,553 


$10,000 to $11, 000 


25 


262,900 


59,000 


77,731 


8,650 


3,582 


12,232 


$11,000 to $12,000 


27 


310,218 


57,000 


41, 720 


12,942 


4,561 


17, 503 


$12,000 to $13,000 


18 


222 670 


40,400 


34,923 


9,213 


3,789 


13,002 


$13,000 to $14,000 


15 


203,405 


40,000 


70,025 


6,077 


4,010 


10,087 


814,000 to $15,000 


12 


174,064 


28,400 


55,671 


5,769 


3,844 


9,613 


$15,000 to $20,000 


38 


633,638 


85,000 


164,462 


26,484 


17,530 


44,014 


$20,000 to $25,000 


18 


405,547 


37,800 


75,312 


19,459 


17,031 


36, 490 


$25,000 to $30,000 


7 


193 270 


19,200 


37,387 


9,909 


10,570 


20,479 


$30,000 to $40,000 


6 


201,773 


8,400 


90,469 


7,611 


14,069 


21,680 


$40,000 to $50,000 


4 


175,543 


7,300 


11,747 


11,837 


16 776 


28,613 


$50,000 to $60,000 


3 


155, 849 


9,200 


38,677 


8,159 


17,962 


26,121 


860,000 to $70,000 
















$70,000 to 880,000 


1 


(2) 


(n 


(=) 


(^) 


Q) 


(2) 


















$90^000 to sioo,oo6 


1 


(2) 


(2) 


(.') 


(?) 


(») 


91,964 


$100,000 to $150,000 


2 


249,445 


4,000 


1,032 


19,233 


72,731 


$150 000 to $''00 000 
















$200'000 to $250^000 
















$250 000 to 8300,000. 
















8300,000 to 8400,000 
















$400,000 to $500,000 
















8500,000 to $750 000 
















8750,000 to 81,000,000... 
















81, 000,000 to $1 500,000. 
















81,500,000 to $2,000,000. . 
















$2,000,000 to $3,000,000. . 

















$3,000,000 to 84,000,000 
















$4,000,000 to 85,000,000.. 
















$5,000,000 and over 




















172, 421 


3,666 


31,668 


9,492 


35,394 










Total 


22,413 


51,051,629 


49, 053, 400 


1,797,763 


547,452 


235,805 









1 Nontaxable. Specific exemptions exceed net income. 

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



156 



STATISTICS OF IISTCOME. 
PERSONAL RETURNS. 

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





Number of 
returns. 


Net income. 


Tax. 


Year. 


Total. 


Average 
return. 


Total. 


Average 
return. 


19161 


437,036 
3,472,890 
4,425,114 
5,332,760 
7,259,944 
6,662,176 


$6,298,577,620 
13,652,383,207 
15,924,639,355 
19,859,491,448 
23,735,629,183 
19,577,212,528 


$14,412 
3,931 
3,599 
3,724 
3,269 


$173,386,694 
691,492,954 
1, 127, 721, 835 
1,269,630,104 
1,075,053,686 
719,387,106 


$397 


1917 


199 


1918 


255 


1919 


238 


1920 . 


148 


1921 


108 







19161 


2,097 
21,844 
38,988 
40,789 
52,984 
43,009 


$18,469,010 
73,508,562 
121,250,953 
133,470,965 
156,604,933 
117,108,806 


$8,807 
3,365 
3,110 
3,272 
2,956 
2,723 


$175,989 
2,023,984 
4,431,563 
4,668,465 
4,482,805 
2,713,826 


$84 


1917 . 


93 


1918 


114 


1919 . 


114 


1920 


85 


1921 


63 


- 





19161 ... 


243 
4,570 
7,606 
9,427 
9,899 


$1,878,419 
10,549,506 
15,434,987 
18, 862, 034 
19,400,775 


$7,730 
2 308 
2,029 
2,001 
1,960 


$17,022 
132,769 
316,859 
357,783 
248,605 


$70 


1917 , 


29 


1918 . 


42 


1919 


38 


1920 . 


25 


19213 

















19161 


994 
12,264 
13,701 
20,495 
24,812 
18,477 


$11,777,241 
39, 635, 508 
41, 579, 450 
61, 434, 347 
67,280,486 
48,310,197 


$11, 848 
3,232 
3,035 
2,997 
2,712 
2,615 


$191,519 
1,019,262 
1,724,116 
1,816,899 
1,325,905 
516,637 


8193 


1917 


83 


1918 


126 




89 


1920 


53 




28 







ARKANSAS. 



19101 . ... 


2,255 
17,839 
20,612 
33,556 
38,113 
33,830 


817,683,678 
68,296,287 
76,354,037 
123,704,361 
118,060,710 
92,616,903 


$7,842 
3,828 
3,704 
3,687 
3,098 
2,738 


$157,513 
1,848,177 
3,269,477 
4,237,673 
3,268,450 
1,866,164 


870 


1917 


104 


1918 . 


159 


1919 


126 


1920 


86 


1921 


55 







CALIFORNIA. 



19161 


21,208 
182,232 
206,471 
266,720 
396,973 
386,082 


$228,324,945 
632,608,546 
701,850,380 
981,170,941 
1,329,006,594 
1,168,021,448 


810,766 
3,471 
3,399 
3,679 
3,348 
3,025 


83,595,636 
20,355,424 
36,070,926 
48,983,856 
50,447,505 
36,438 432 


?170 


1917 


112 


1918 


175 


1919 .. . . 


184 


1920 


127 


1921 


94 







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



STATISTICS OF INCOME. 

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



157 





Number of 
returns. 


Net income. 


Tax. 


Year. 


Average 
Total. per 
return. 


Total. 


Average 

per 
return. 


19161 

1917 

1918 


4,435 
40,627 
54, 160 
57,526 
74, 198 
69, 676 


153,854,130 
137,853,875 
159,487,951 
191,001,999 
219,277,184 
174,490,980 


512,143 

2^945 
3,320 
2,955 
2,504 


51,055,758 
5,184,948 
5,844,925 
7,196,593 
6,766,900 
3,802,862 


S238 
128 
108 


1919 

1920 

1921 


125 
91 
55 



CONNECTICUT. 



19161 1 9,713 

1917 64, 472 

1918 86,489 

1919 110,409 

1920 148, 195 

1921 123,269 



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



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



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



$291 
164 
205 
152 
106 
80 



DELAWARE. 



1916 
1917 
1918 
1919 
1920 
1921 



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



557,798,410 


$42,941 


56,459,176 


7,029 


48,3.58,031 


4,723 


62,901,249 


3,917 


55,633,321 


2,938 


43,676,893 


2,749 



$3,695,605 


9,350,461 


7, 158, 522 


7,495,453 


2,122,025 


1,284,365 



$2,746 
1,164 



DISTRICT OF COLUMBIA. 



1916 
1917 
1918 
1919 
1920 
1921 



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



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



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



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



$157 
133 
174 
100 



1916 
1917 
1918 
1919 
1920 
1921 



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



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



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



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



$181 
103 
124 
140 
124 
69 



1916 
1917 
1918 
1919 
1920 
1921 



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



$32, 992, 965 


137, 775, 612 


148, 366, 439 


219,471,959 


228,619,716 


180,311,466 



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



$378, 062 


$110 


3,250,342 


85 


7,077,184 


181 


9, 134, 092 


155 


7,697,693 


105 


3,892,645 


57 



19161 ' 1,144 

1917 1 3,131 

1918 1 4,242 

1919 1 8, 136 

1920 13,715 

1921 j 11,481 

I 



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



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



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



$321 
375 



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



60729°— 23- 



-11 



158 



STATISTICS OF INCOME. 



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





Number of 
returns. 


Net income. 


Tax. 


Year. 


Total. 


Average 

per 
return. 


Total. 


Average 
return. 


1916 1 


756 
16,414 
19, 249 
21,448 
25, 755 
22, 976 


S7, 927, 064 
46,465,514 
55, 954, 296 
65, 472, 540 
67,391,639 
49, 737, 718 


$10, 486 
2,831 
2,907 
3,053 
2,617 
2,165 


$140, 496 
839,646 
1,493,518 
1,475,023 
1,086,614 
493,658 


$186 


1917 


51 




78 


1919 




1920 


42 


1921 


21 







1916 1 


37,525 
319,497 
366, 918 
422, 229 
542,467 
611,558 


$484, 290, 833 
1,119,%0,600 
1,256,309,485 
1.662,796,441 
1,836,956,942 
1,833,920,436 


$12,906 
3,505 
I' III 
3^386 
2,999 


$10, 947, 250 
49, 103, 261 
84, 560, 642 
99,398,236 
85,409,203 
68,574,351 


$292 




154 


1918 


230 




235 


1920 


157 


1921 


112 







1916 1 


7,004 
85,021 
104,581 
1.30,383 
189,587 
150,300 


$74,637,683 
261,265,426 
325,549.440 
417,323,251 
556,061,991 
406,242,138 


$10,656 
3.073 
3, 113 
3,201 
2,933 
2,703 


$1,165,961 
5,978,782 
11,456,898 
13,541,245 
15,780,124 
8,973,653 


$166 


1917 


70 


1918 


110 




104 


1920 


83 




60 







19161 . . . 


8,497 
114 970 
118,933 
133, 796 
183,398 
111,483 


$65, 604, 874 
337, 283, 861 
450,267,585 
527,163,054 
631,560,789 
313,762,935 


$7,721 
2,934 
3,786 
3,940 
3,444 
2,814 


$518,845 
5,445,816 
15,928,158 
15,807,707 
18, 776, 990 
5,837,960 


$61 




47 


1918 


134 




118 


1920 


102 


1921 . . . . 


52 







19161 


4,290 
63,065 
64,794 
76,451 
99,255 
88,785 


$39,638,465 
202,159,002 
218,524,054 
264,971,649 
306,413,429 
217, 237, 297 


$9,240 
3,206 
3, 373 
3,466 
3,087 
2,447 


$555, 943 
5,428,495 
7 880,244 
9, 138, 315 
8,351,393 
3 392,429 


$130 


1917 


86 


1918 


122 




120 


1920 


84 




38 







KENTUCKY. 



19161 


3,887 
34,692 
47.098 
59,332 
78,258 
69,496 


$38,506,976 
124,826,244 
166,350,127 
215,977,422 
243,879,230 
192,273,937 


$9,907 
3,598 
3,532 
3,640 
3,116 
2,767 


$384,497 
2,943,196 
7,918,960^ 
7,5'95,384 
7, 292; 098 
4,297,470 


$99 


1917 


85 


1918 


168 




128 


1920 


93 


1921 


62 







LOUISIANA. 



1916 1 


4,517 
32, 317 
33,432 
52,871 
69,340 
67,960 


$51,274,633 
134,349,180 
137,261,983 
201,753,808 
237, 109, 145 
197,897,146 


$11,351 
4 157 
4,106 
3,815 
3,420 
2,912 


$778, 693 
4,936,825 
9,353,518 
12,888,655 
9,626,591 
5,304,522 


$172 




153 


1918 ^ 


280 
244 


1920... 

1921 


139 

78 







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



STATISTICS OF INCOME. 



159 



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





Number of 
returns. 


Net income. 


Tax. 


Year. 


Total. 


Average 

per 
return. 


Total. 


Average 
return. 


1916 1 


2,823 
17,112 
25,104 

34,578 
47,717 
44, 397 


$30,435,945 
66,950,710 
84,033,212 
112,562,525 
143,455,545 
124, 628, 679 


$10, 781 
3,913 
3,347 
3, 255 
3,006 
2,807 


$371, 367 
2,467,852 
4,263,003 
4,468,876 
4,892,419 
3,974,861 


$132 


1917 


144 


1918 


170 




129 


1920 


103 


1921 


90 







MARYLAND. 



1916' 


9,674 
56 954 
80,085 
86, 373 
108,000 
112, 963 


$121,009,054 
244, 291, 849 
287, 423, 572 
330,111,972 
390,781,048 
368, 691, 062 


$12,509 
4,289 
3,589 
3,822 
3, 618 
3,264 


$2,405,523 
12,325,524 
20, 252, 137 
21,931,984 
20, 257, 233 
14, 537, 303 


$249 


1917 


216 


1918 

1919 


253 
254 


1920 


188 


1921 


129 



MASSACHUSETTS. 



1916 1 


32,291 
156,111 
209, 786 
268, 307 
401, 770 
388,442 


$474,292,762 
717,512,002 
868,460,461 
1,090,808,058 
1,368,406,648 
1,153,008,156 


$14,688 
4,596 
4,140 
4,065 
3,406 
2,968 


$10,892,685 
44,478,907 
81,307,340 
86,566,938 
69,368,994 
46, 534, 644 




1917 


2,85 


1918 


388 


1919 


323 




173 


1921 


120 







19161 


11,448 
111,562 
135,349 
181,662 
305, 075 
250, 147 


$162,533,104 
387,824,910 
415,313,164 
665, 475, 193 
895,679,238 
657, 779, 854 


$14, 198 
3,476 
3,068 
3,663 
2,936 
2,630 


$3,340,682 
15 159 388 
22,336,385 
55,958,378 
40,493,261 
24. 197, 840 


$292 


1917 


136 


1918 


165 


1919 


308 


1920 


133 


1921 


97 







MINNESOTA. 



1916 
1917 
1918 
1919 
1920 
1921 



7,556 


80,009 


84,515 


123,914 


154,118 


124, 501 



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



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



$1,553,282 


8,356,172 


15,262,760 


15,696,465 


15, 169, 869 


8,697,117 



$206 
104 
181 
127 



MISSISSIPPI. 



1916 
1917 

1918 
1919 
1920 
1921 



1,440 


15,382 


19,949 


23,804 


28, 022 


25,614 



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

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



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



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



S135 
146 
178 
237 



MISSOURI. 



1916 
1917 
1918 
1919 
1920 
1921 



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



$147, 069, 303 


$11, 351 


362,026,687 


3,952 


409, 013, 021 


3,688 


470,443,311 


3 756 


548, 130, 178 


3,379 


499,911,004 


2,898 



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



$183 
119 
187 
177 
136 



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



160 



STATISTICS OF INCOME. 



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

MONTANA. 





Number of 
returns. 


Net income. 


Tax. 


Year. 


Total. 


Average 

per 
return. 


Total. 


Average 
return. 


19161 


1,801 
28,646 
34,464 
42, 593 
45,557 
36,907 


$19,467,019 
81,207,992 
90,091,830 
108, 380, 657 
109,348,194 
81,527,662 


$10, 809 
2,835 
2,614 
2,545 
2,400 
2,209 


8304,448 
1,548,582 
3,012,902 
2,413,463 
2,033,190 
1,051,863 


$169 


1917 


54 


1918 


87 


1919 


57 


1920 


45 


1921 


29 







NEBRASKA. 



19161 


4,286 
82,472 
96,049 
87,344 
97,729 
71,853 


$36,559,607 
251,988,895 
306,053,565 
287,457,592 
306,362,706 
179,905,513 


$8,530 
3,055 
3,186 
3,291 
3,135 
2,504 


$347,778 
5,285,238 
9,373,5^ 
8,639,003 
8,363,305 
3,328,145 


$81 


1917. 


64 


1918 


98 




99 


1920 . .. 


86 


1921 


46 







19161 


364 
6,623 
7,097 
8,740 
10,381 
9,719 


$2,799,775 
16,423,316 
17,826,669 
20,887,132 
25,337,934 
22,455,508 


$7,692 
2,480 
2,512 
2,390 
2,441 
2,310 


$18,505 
241,944 
412,342 
435,002 
390, 077 
329,296 


$51 


1917 


37 


1918 


58 


1919 


50 


1920 


38 


1921 


34 







NEW HAMPSHIRE. 



19161 


1,735 
10,809 
17,317 
25,601 
35,983 
32,410 


$19,557,542 
42,843,296 
56,889,284 
78,565,318 

100,431,539 
82,352,496 


$11,272 
3,964 
3,285 
3,069 
2,791 
2,541 


$258,173 
1,517,183 
2,827,724 
2,811 830 
2,720,793 
1,759,290 


$149 


1917 


140 


1918 


163 


1919 


110 


1920 


76 


1921 


54 







NEW JERSEY. 



19161 . . .. 


19,701 
134,960 
185,706 
231,757 
296,989 
269,096 


$254,068,880 
521,042,424 
653,112,589 
828,428,672 
977,853,627 
856,856,058 


^2,896 
3 861 
3,517 
3,575 
3,293 
3,184 


$5,545,231 
25,710,042 
43,109,648 
47,321,422 
43,275,477 
33,258,294 


$281 




191 


191S 


232 




204 


1920 


145 


1921 . 


124 







NEW MEXICO. 



19161 


813 
11,616 
13,084 
10,757 
13,656 
11,780 


$7,486,732 
31,644,721 
36,591,416 
31,587,990 
36,923,120 
27,838,165 


$9,209 
2,724 
2,797 
2,937 
2,704 
2,363 


$83,935 
713, 829 

989, 825 
774,470 
612,573 
351,629 


$103 




61 


1918 


76 


1919 


72 




45 


1921 


30 







NEW YORK. 



19181 


93,155 

489,089 

559, 753 

683,085 

1,047,634 

1,066,637 


$1,922,864,651 
2,774,035,148 
2,719,713,784 
3,436,343,179 
4,030,623,696 
3,617,757,104 


$20,641 
5,672 
4,859 
5,031 
3,847 
3,392 


$77,970,521 
251,785,795 
354,263,417 
399,792,351 
286,607,280 
210,768,379 


$837 




515 


1918 






586 




274 


1921 


198 







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



STATISTICS OF INCOME. 



161 



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





Number of 
returns. 


Net income. 


Tax. 




Year. 


Total. 


Average 
return. 


Total. 


Average 

per 
return. 


1916' 


2,207 
22,977 
21, 738 
37, 185 
47,342 
44, 161 


$24, 825, 826 
84, 220, 131 
89,748,811 
161,613,467 
163,799,837 
127,992,951 


$11,249 
3,665 
4,129 
4,346 
3,460 


$560,970 
2,747,673 
5,575,001 
10,010,348 


$054 


1917 




1918 


256 


1919 


269 


1920 


9m 


1921 


3 760 499 8'> 









NORTH DAKOTA. 



19161 


1,176 
20,941 
29, 120 
27 375 
24,209 
18,440 


$9,219,055 
61, 233, 723 
89,586,415 
80,190,946 
66,188,434 
43,032,753 


$7,839 
2,924 
3,076 
2,929 
2,734 
2,334 


$66,344 

936, 862 

2,219,954 

1,360,509 

1,105,801 

485,783 


?56 


1917.. . 


45 


1918 


76 


1919 


50 


1920 . 


46 


1921 


26 







OHIO. 



1916 » 
1917. 
1918. 
1919. 
1920. 
1921. 



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



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



3,236 
3,487 
3,142 



$7,722,306 


31,928,937 


55,170,252 


56,505,315 


56, 285, 168 


33.574,094 



$355 
168 
180 



OKLAHOMA. 



1916 
1917 
1918 
1919 
1920 
1921 



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



811,462 


$26,314 


751,358 


3,502 


678,297 


3,496 


184,301 


3,938 


790,791 


3,617 


816,067 


2,765 



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



$1,712 
117 



1916» 


2,800 
25,071 
34,592 
49,663 
67,640 
62,804 


$24,968,572 
84,746,023 
111,601,050 
166,240,606 
193,652,281 
159,574,639 


$8,917 
3,380 
3,226 
3,347 
2,863 
2 541 


$337,051 
3,298,630 
6,049,987 
8,232,437 
6,649,011 
4,951,580 




1917 


137 


1918 




1919 


166 


1920 


98 


1921 











PENNSYLVANIA. 








19161 


40, 289 

328. 171 
518,729 

539. 172 
672, 746 
621, 103 


$643,243,991 
1, 360, 802, 293 
1,770,848,133 
1,838,002,395 
2,212,178,029 
1,937,291,858 


$15,966 
4,147 
3,414 
3,409 
3,288 
3,119 


$17,612,739 
79, 4,54, 848 
137,781,370 
128, 195, 161 
118,750,989 
84,660,220 


$437 
24' 


1917 


1918 




1919 


238 


1920 


177 


1921 









RHODE ISLAND. 



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



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



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



$17,425 

3*659 
3,394 
3,279 



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



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



and over, whereas for the 



162 



STATISTICS OF INCOME. 



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





Number of 
returns. 


Net income. 


Tax. 


Year. 


Total. 


Average 

per 
return. 


Total. 


Average 

per 
return. 


19161 


1,204 
22,321 
20,239 
37,296 
33,044 
25,160 


$9,882,947 
70,917,349 
73,855,345 
142,688,832 
109,246,657 
68,255,825 


$8,208 
3; 177 
3,649 
3,826 
3,306 
2,713 


$77,198 
1,815,909 
2,732,593 
5,192,020 
3,236,875 
1,246,523 


$64 


1917 




1918 . 


135 


1919 


139 


1920 .. . 


98 


1921 


50 







SOUTH DAKOTA. 



1916 
1917 
1918 
1919 
1920 
1921 



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



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

47,087,498 



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

2' 172 



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

524.653 



TENNESSEE. 



19161 
1917. 
1918. 
1919. 
1920. 
1921. 



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



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



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



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



19161 10,514 

1917 95,416 

1918 114,500 

1919 176,547 

1920 224, 617 

1921 200,188 



$113,278,037 


$10,774 


350,297,337 


3,671 


392,975,557 


3; 432 


643,172,301 


3,643 


720,720,162 


3,209 


536,897,427 


2,682 



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



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



1,259 

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



$14, 281, 206 


$11,343 


$167,688 


45,044,946 


3,078 


1,364,652 


62,454,404 


2,833 


1,347,780 


61,913,436 


2,925 


1,270,543 


82,278,389 


2,697 


1,506,781 


62,713,461 


2,400 


842,904 





1,100 
7,258 
9,965 
13,569 
19, 205 
17, 746 


$14,628,955 
29,640,804 
34 063 265 
46,204,506 
59,303,302 
47,561,557 


$13,299 
4,070 
3,418 
3,405 
3,088 
2,080 


$365,004 
1,459,253 
1,821,823 
2,074,804 
2,259,129 
1,155,767 


$332 


1917 . 


201 


1918 


183 


1919 


153 


1920 


118 


1921 


65 









4,190 
37,951 
51, 207 
75 966 
92,576 
76,257 


$42,216,464 
130,082,859 
173, 104, 495 
247,658,373 
273 235 229 
208,331,701 


$10,076 
3,443 
3,380 
3, 260 
2, 951 
2,732 


$593,304 
3,929,273 
7,674,725 
9,020,237 
7,404,201 
4, 161, 116 


$142 


1917 


104 


1918 


150 


1919 


119 


1920 

1921 . 


80 
55 







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



STATISTICS OF IXCOME. 



163 



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





Number of 
returns. 


Net income. 


Tax. 


Year. 


Total. 


Average 
return. 


Total. 


Average 

per 
return. 


19161 


5,360 
56,322 
95, 422 
114,322 
148,067 
115,593 


$49,097,247 
169,727,615 
266,096,746 
325,920,733 
375,979,893 
261,400,721 


$9,272 
3,014 
2,789 
2,851 
2,359 
2 261 


$776, 470 
4,377,754 
9,743,103 
11,615,795 
9,094,764 
4,878,295 


$145 


1917 


78 


1918 


102 


1919 


102 


1920 


'•l 


1921 2 


42 







WEST VIRGINIA. 



WISCONSIN. 



19161 


2,575 

28, 281 
48 876 
45,168 
96,326 
75, 277 


$30,170,809 
106,061,550 
156,557,747 
147,949,092 
287,729,460 
207,157,054 


$11,717 
3,750 
3,203 
3 276 
2,987 
2,752 


$416, 386 
3,303,285 
5,709,295 
5,319,197 
8,517,268 
4,579,113 


$162 


1917 


117 


1918 


117 


1919 . . . 


118 


1920 


88 











19161 


8,261 
70, 554 
94,704 
105, 793 
150,452 
148,457 


887,614,595 
228, 190, 253 
290, 199, 685 
337,851,344 
436,436,810 
379,754,222 


$10,606 
3,234 
3,064 
3,194 
2,901 
2,558 


$1, 253, 257 
5,716,256 
11,382,127 
10,901,097 
13,232,531 
8,971,044 


$152 


1917 


81 


1918 


120 


1919 


103 


1920 


88 


1921 


60 







19161 
1917. 
1918. 
1919. 
1920. 
1921. 



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



$6, 523, 787 


$9, 694 


28,855,603 


3,766 


26,413,937 


3,377 


52,463,959 


2,859 


63,244,529 


2,572 


51,051,629 


2,278 



$67,510 

838, 196 

1,272,692 

1, 444, 063 

1,161,320 

783, 257 



$100 
109 
163 
79 
47 
35 



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



164 



STATISTICS OF INCOME. 



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



Autauga.. 
Baldmn.. 
Barbour.. 

Bibb 

Bloimt..., 
BuUock... 

Butler 

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

Clarke 

Clay 

Cleburne.. 

Coffee 

Colbert..., 
Conecuh... 



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



Covington . 



Cullman. 
Dale 



Apache 92 

Cochise 2,694 

Coconino 638 

GUa 1,346 

Graham 150 

Greenlee 445 



Ashley 

Baxter 

Benton 

Boone 

Bradley... 
Calhoun. . . 

Carroll 

Chicot 

Clark 

Clay 

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



Dallas 

Desha 

Drew 

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



Alameda 39, 306 

Alpine 1 

Amador 305 

Butte 1,899 

Calaveras 257 

Colusa 664 

Contra Costa 6,042 

Del Norte 197 

Eldorando 268 

Fresno 12,023 

Glenn 648 

Humboldt 3,081 

Imperial 2,100 

Inyo 384 

Kem 11,356 

Kings 1,365 

Lake 113 

Lassen 654 

Los Angeles 122,133 

Madera 509 

Marin 3,072 



ALABAMA. 



Counties. 

DaUas 

DeKalb 

Elmore 



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

Hale 

Henry — 
Houston. 
Jackson.. 



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



Jefferson 18, 190 



Lamar. 
Lauderdale . 
Lawrence. . . 

Lee 

Limestone.. 
Lowndes . . . 

Macon 

Madison 

Marengo — 



ARIZONA. 



Maricopa 4, 892 

Mohave 567 

Navajo 878 

Pima 2,763 

Pinal 329 

SantaCruz 634 



ARKANSAS. 



Grant 

Greene 

Hempstead... 

Hot Spring 

Howard 

Independence. 

Izard 

Jackson 

Jefferson 

Johnson 

Lafayette 

Lawrence 

Lee 

Lincoln 

Little River.. 

Logan 

Lonoke 

Madison 

Marion 

MiUer 

Mississippi 

Monroe 

Montgomery. . 

Nevada 

Newton 

Ouachita 



CALIFORNIA. 



31 
466 
379 
163 
158 
233 

22 
356 
2,241 
149 
237 
317 
287 

73 
144 
151 
341 

22 

10 
874 
711 
314 

16 

130 

2 

371 



Mariposa 

Mendocino Not reported. 



Merced . 

Modoc 

Mono 

Monterey . 

Napa 

Nevada. . . 
Orange . 



1,463 
143 
22 

1,848 

1,062 
746 

7, 548 

Placer 2,158 

Plumas 508 

Riverside 3,168 

Sacramento 10, 733 

San Benito 618 

San Bernardino 3,710 

SanDiego 8,103 

San Francisco 78, 355 

San Joaquin 8, 132 

San Luis Obispo 1 , 893 

San Mateo 3,702 

Santa Barbara 5,048 



Coimties. 

Marion 

Marshall 

Mobile 

Monroe 

Montgomery. . 

Morgan 

Perry 

Pickens 

Pike 

Randolph 

Russell 

St. Clair 

Shelby 

Sumter 

Talladega 

Tallapoosa 

Tuscaloosa... 

Walker 

Washington . . 

Wilcox 

Winston 



Returns. 
38 
135 



294 
76 
61 

132 

235 
175 
434 
103 
973 
973 



Total 43, 



Yavapai. 
Yuma... 



2,354 
695 



Perry 

PhiUips.... 

Pike 

Poinsett. . . 

Polk 

Pope 

Prairie 

Pulaski 

Randolph.. 
St. Francis. 

Saline 

Scott 

Searcy. 



Sovier , 

Sharp 

Stone , 

Union 

Van Buren.. 
Washington. 

White 

Woodruff. . . 
Yell 



18,477 



,994 
6 
599 
379 
256 
118 



Total. 



33, f 





8,991 


Santa Cruz . 


1 951 


Shasta 


'857 






Siskiyou 


1,866 

4, 484 


Sonoma 


3 135 


Stanislaus 

Sutter 


2,495 

.. . 522 




528 




87 




3,762 


Tuolumne 

Ventura 

Yolo 


592 

2,879 

1, 100 


Yuba 


... 1,131 


Miscellaneous 


5,583 



STATISTICS OF i:!SrC0ME. 



165 



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



Counties. 


Returns. 

621 

437 

361 


COLORADO. 

Counties. Returns. 
Garfield 3afi 


Counties. 

Otero 

Ouray 

Park 

Phillips 

Pitkin 

Prowers 

Pueblo 


Returns. 
1 698 


Alamosa 

Arapah oe 


Gilpin 

Grand 


6S 

163 

620 


203 

104 




60 

78 

262 

1,665 

652 




Baca 

Bent 

Boulder 

Chaffee.. .. 


Hinsdale 

Huerfano 

Jackson 

Jefierson 

Kiowa 

Kit Carson 

Lake 

La Plata 

Larimer 

Las Animas 


6 

1,045 

48 

793 

76 

299 

484 

667 

1,433 

3.184 


131 

551 

4, 263 




108 

116 




393 




Routt 

Saguache 

San Juan 

San Miguel 




Conejos 

Costilla 

Crowlev 


97 

48 

.. Not reported. 

77 

453 

33, 550 


181 

79 

433 


Custer 


SedgT^'ick 


195 


Delta 


Lincoln 


422 

823 


Summit 

TeUor 

Washington 

Weld 


104 


Dolores 


25 

191 

248 


Mesa 

Mneral 

Moffat 

Montezuma 

Montrose 

Morgan 

CONNE 
27.111 


1,284 

24 

155 

134 

467 

645 

DTICUT. 
New London 


193 


Easle 


Yuma 

Total 






135 

3 683 




El Paso 


69,676 

7 883 


Fremont 

Fairfield 


1,072 


Hartford 


35,291 

4,567 

.3,805 


Tolland 




l'769 


Litclmeld 








Middlesex 


Total. 






New Haven 


SQ 19Q 


123 269 


DELA 


U"ARE. 






New Castle . 








13 891 


Sussex . . 








1 180 












Total ... 


1' 88Q 




619 

34 

186 

67 

490 

135 

47 

73 

114 


FLOB 

Hardee 

Hernando 

Highlands 

HiUsborough... 
Holmes 


IDA. 

155 

99 

99 

5,610 

39 






Baker 


Palm Beach 


1 080 


Bay 

Bradford 

Brevard 


Pasco 

PmeUas 

Polk. 


135 

1,628 

1 959 




Jackson 

Jefferson 

Lafayette 

Lake 

Lee 

Leon 

Levy 

Liberty 

Madison 

Manatee . . . 


170 

5 

27 

427 

347 

295 

123 

15 

113 

393 






Calhoun 


Saint Johns . 


827 


Charlotte 

Citras. 


Saint Lucie 

Santa Rosa.. 


439 

104 


Clay 

Columbia 

Dade 


114 

172 

4,503 

729 


Sarasota 

Seminole 

Sumter 

Suwanee 

Taylor 

Union 


122 

710 

40 

1,S3 


DLxie 

Duval 


15 

11,478 

2,649 

25 


189 

23 




Marion 

Monroe 

Nassau 

Okaloosa 

Okeechobee 

Orange 

GEOE 

Candler 

CarroU 

Catoosa 

Charlton 

Chatham 


437 

600 

196 

49 

67 

1, 240 

GIA. 

19 

200 

'.'.'..'.'.'.'.'. 29 

8,014 


1,46C 


Flao-ler 


WakuOa 

Walton 

Washington 

Total 

Dawson 

Decatur 

Dekalb 

Dodge 

Dooly 

Dougherty . 


4 


FrankUu 

Gadsden 

Glades 


76 

278 

40 

65 


113 

76 


42,249 




29 


3 


Atkinson 

Bacon 

Baker 


18 

7 


253 

1,292 

91 


Baldwin . . 


124 

15 

108 

305 

194 


54 


Banks 


Chattahoochee.. 

Chattooga 

Cherokee 

Clarke 

Clay 

Clayton 

Chnch 

Cobb 

Coffee 

Colquitt 

Columbia 

Cook 

Coweta 

Crawford 

Crisp 

Dade 


329 

51 

106 

1,057 

15 

106 

23 

613 

106 

259 

17 

16 

358 

8 

208 

9 


780 


Barrow 

Bartow 

Ben Hill 


Douglas..". 

Early 

Echols 

Effingham.... 

Elbert 

Emanuel 


37 

62 

12 


Berrien 

Bibb 

Bleckley 

Brantley 

Brooks 

Bryan 

Bulloch 

Burke 

Butts 


18 

5,069 

45 

14 

135 

20 

124 

147 

65 

41 

47 

77 


..'.'.'.'. 203 

43 

32 


Fannin 

Fayette 

Floyd 

Forsyth 

Frankhn 


27 

26 

787 

5 

90 

2S, 380 


Camden 

Campbell 


Gilmer 

Glascock 


9 

4 



166 



STATISTICS OF INCOME. 



Table 15. 

Counties. 

Glynn 

Gordon 

Grady 

Greene 

Gwinnett 

Habersham 

HaU 

Hancock 

Haralson 


—Personal 

Returns. 
573 
91 
57 
100 
201 
106 
298 
63 
59 
40 
78 

...'. 89 

209 
26 

103 
90 
22 

103 
62 
19 
24 
98 

..... 201 

19 

31 

18 

4 

548 

9 

55 

26 


returns by counties, calendar y 
GEORGIA— Continued. 
Counties. Returns. 


ear 19il— Con 

Counties. 

Sumter 

Talbot 

TaUaferro 

Tattnall 

Taylor 

Telfair 

TerreU 

Thomas 

Tift 

Toombs 

Towns 

Treutlen 

Troup 

Tm-ner 

Twiggs 

Union... 


tinued. 

Returns. 
463 


Madison 

Marion 

Meriwether 

Miller 

Milton 

Mitchell 

Monroe 

Montgomery 


72 
28 

141 
11 
2 

128 

.'.'. 19 


53 

33 

31 

49 

74 

114 

. . 151 


Harris 

Hart 

Heard 

Henry 

Houston 

Irwin 


Morgan 

Murray 

Muskogee 

Newton 

Oconee 

Oglethorpe 

PaukUng 


138 

13 

. . . 2. 590 

178 
25 
33 
21 


93 

1 

17 

656 

50 

10 


Jasper 

Jeflf Davis 

Jefferson 


Pickens 

Pierce 

Pike 

Polk 

Pulaski 

Putnam 

Quitman 

Rabim 

Randolph 

Riclmiond 

Rockdale 

Schley 


44 
46 
84 

320 
71 
63 
4 
31 

124 
. . . 4, 367 
72 
23 
57 


Upson 

Walker 

Walton 

Ware 


::.: ^ 9i 

106 

195 

822 


Johnson 

Jones 

Lamar 


Warren 

Washington 

Wayne... 


74 

166 

94 


Lanier 

Laurens 

Lee 

Liberty 

Lincoln 


Webster 

Wheeler 

White 

Whitfield 

Wilcox 


11 

9 

12 

207 

39 


Long 

Lowndes 

Lumpkin 

McDuffie 

Mcintosh 

Hawaii 


Wilkes 

WUkinson 

Worth 

Total.... 


134 


Seminole 

Spalding 

Stephens 

Stewart 

HAWAII. 


21 
390 
111 

58 


65 

61 


67,719 

1,263 








8,459 


Kalawao 






..Not reported. 








^ 558 


Maui 






1,201 










Total 


11,481 


Ada.... 


3 597 


IDAHO. 

Clark 

Clearwater 

Custer 

Elmore 

Franklin 

Fremont 

Gem 

Gooding 

Idaho 

Jefferson 

Jerome 

Kootenai 

Latah 

Lemhi 

Lewis 


61 
120 
105 
465 
110 
260 
250 
220 
240 
120 
160 
... 1,142 
680 
160 
210 


Madison 

Minidoka 

Nez Perce 


150 


Adams 


'.'.'.'.'. 3, 457 
400 


210 

1,112 




Oneida 

Owyhee 

Payette 

Power 

Shoshone 

Teton 


65 


Benewah 

Bingham 

Boise 

Bonner 

Bonneville 

Boundary 

Butte 

Camas 

Canyon . . . 


440 

440 

150 

105 

560 

1,013 

210 

50 

33 

. ... 1,902 


85 

290 

88 

2,040 

26 


Valley 

Washington . . . 

Total.... 
Jo Daviess 


95 

320 


22,976 








Cassia 


395 


Lincohi 

ILLINOIS 

Dupage 

Edgar 

Edwards 

EflTingham 

Fayette 

Ford 

Franklin 

Fulton 

Gallatin 


190 

... 6,372 
878 
78 
433 
300 
675 
... 3,871 
... 1,463 
151 






3 000 


795 


Alexander 

Bond 

Boone 


l'l62 

320 

476 

159 


Johnson 

Kane 

Kankakee 

KendaU 

Knox 

Lake 

La SaUe 


155 

10,675 

2,160 

241 


Bureau 

Calhoun 

CarroU 

Cass 

Champaign 

Christian 

Clark 

Clay 

Clinton 

Coles 

Cook 

Crawford 

Cumberland 

De Kalb 


1,791 

93 

1,209 

1,275 

3,700 

1,900 

375 

318 

60S 

1,987 

420,631 

750 

143 

1,699 


3,401 

6,100 

. 5, 941 


Lawrence 

Lee 

Livingston 

Logan 

McDonough . . . 

McHenry 

McLean 

Macon 

Macoupin 

Madison 

Marion 

MarshaU 

Mason 


737 

1,205 


Grimdy 

Hamilton 

Hancock 

Hardin 

Henderson 

Henry 

Iroquois 

Jackson 

Jasper 


656 

100 

853 

77 

212 

... 2,262 

... 1 180 

... 1,643 

152 

489 


1,725 

1,453 

1,003 

2, 269 

4,950 

5,320 

3,880 

7,013 

2,453 


Dewitt 

Douglas 


1,312 

1.043 


520 


Jersey 


300 


715 



STATISTICS OF INCOME. 



167 



T.\BLE 



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



ILLINOIS— Continued. 



Counties. 


Returns. 
219 


Counties. 

Putnam 

Randolph 

Richland 


Returns. 

188 
.. 1,011 

225 


C9untie3. 


Returns. 


Menard 

Mercer 


487 

641 

357 

1,413 

1,413 


Wabash 

Warren 

Washington 

Wayne 

White 

Whiteside 

WiU 


'515 

1,069 


Montgomery 


St. Clair 


9'fifi4 


178 


SaUne i'. 793 






401 




.. 8,979 




Ogle 

Peoria 


896 

10, 296 

1,093 

713 

578 

68 

505 

436 

10,597 

571 

368 

315 

497 

19 

344 

2,091 

1,075 

877 

1,057 

85 

871 

524 

401 

987 

2,439 

314 

4,193 

970 

1,731 

423 

178 

315 

947 

1,462 

1,757 

489 

406 

125 

322 

301 

180 

450 

874 


Schuyler 

Scott 

Shelby 

Stark 

Stephenson 

TazeweU 

Union 

INDIANA. 

Henry 

Howard 

Huntington 

Jackson 

Jasper 

Jay 


283 
399 
599 
290 
.. 2,256 
.. 2 082 
273 

698 
.. 1,873 
.. 1,413 
598 
237 
474 
289 


5,808 


Perry 

Piatt 

Pike 

Pope 

Pulaski 

Adams 

Allen 

Bartholomew 

Benton 

Blackford 


Winnebago . . 


6 407 


Woodford 

Total 

Posey 

Pulaski 

Putnam 

Randolph 

Ripley 

Rush 


i;042 


611,558 

299 

141 

403 

521 

276 

379 




St. Joseph 

Scott 

Shelby 

Spencer 

Starke 

Steuben 

Sullivan 

Switzerland 

Tippecanoe 

Tipton 

Union 




Carroll 

Cass 

Clark 


Jennings 

Johnson 


171 

422 

.. 1,844 


53 

644 


Clay 

Clinton 

Crawford 

Daviess 

Dearborn 

Decatur 

Dekalb 


Kosciusko 

Etir^^v.-.:::::::::: 

Laporte 

Lawrence 

Madison 

Marion 

Marshall 

Martin 

Miami 

Monroe 

Montgomery 

Morgan 

Newton 

Noble „.... 

Ohio 

Orange 

Owen 

Parke 

Perry 

Pike 

Porter 

IOWA. 

Franklin 

Fremont 


533 

188 

.. 15,594 

.. 2,710 

962 

.. 2,194 

.. 34,317 

674 

73 

.. 1,319 

850 

893 

338 

324 

607 

20 

258 

165 

303 

195 

354 

985 

393 

4S2 
465 


226 

265 

1,067 

41 

2,649 

436 

193 


Delaware 

Dubois 


Vanderburg 

VermiUon 


7, 162 

.. . 1 756 


Elkhart 

Fayette 

Floyd 

Fountain 

FrankUn 

Fulton 


Vigo 

Wabash 

Warren 

Warrick 

Washington 

Wa\nie 


..:::: 790? 

878 

170 

367 

117 

2 744 


Gibson 

Grant 

Greene 


Weils 

White 

Whitley 

Total 

Montgomery 

Muscatine 

O'Brien 


:.::: '4S 

288 

327 


Hancock 

Harrison 

Hendricks 

Adair 

Adams 

Allamakee 


150,300 

777 

1,360 




Grundy 

Guthrie 

Hamilton 

Hancock 

Hardin 

Harrison 

Henry . . . 


320 
486 
890 
396 
955 
858 
687 


Osceola 

Page 






341 

840 

3,739 

1,635 

636 

.... 538 


830 


Benton 

Blackhawk 

Boone 

Bremer 

Buchanan . . 


Palo Alto 

Plymouth 

Pocahontas 

Polk 

Pottawattamie 

Poweskiek 

Ringgold 

Sac 

Scott 

Shelby 


294 

1,020 

547 

12,526 

4 596 


Buena Vista 

Butler 

Calhoim . . . 


740 

561 

685 

1,065 

861 


Howard 

Humboldt 

Ida.. 


277 
450 
840 


'620 

156 

800 


Carroll 

Cass 


Iowa 

Jackson 

Jasper 


325 

843 
915 
522 


6,138 


Cedar 


640 

1,853 


980 




Story 

Tama.. 




Cherokee 


900 

311 

131 

550 

919 

3,156 


Johnson 


887 
306 


640 


Chickasaw 




... . 246 


Clarke 


Keokuk 


608 


Union 




Clay 


Kossuth 

Lee 

Lmn 

Louisa. 


693 
. . 2, 079 
. . 4, 464 

312 


210 


Clayton 

C.inton 


WapeUo 

Warren 

Wasliington 

Wavne 


2,042 


Crawford 


1,027 

954 


1 007 


DaUas... . 


Lucas 

Lyon 

Madison 

Mahaska 


410 

520 

245 

.. 1,036 


'191 


Davis . 


186 


Webster 

Winnebago 

Winneshiek 

Woodbury 

Worth 

Wright 

Total 


2,386 

315 

677 


Decatur 


211 

550 

2,424 




Marion 

Marshall 

Mills 

MitcheU 

Monona 

Monroe 


659 
.. 1,379 
564 
425 
500 
896 




Dickinson 

Dubuque 

Emmet 

Fayette 

Floyd 


280 

4,076 

599 

1,417 

693 


'289 

1,163 

11LJ83 



168 



STATISTICS OF INCOME. 



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



Counties. 
Allen 

Anderson 

Atchison 


Returns. 

700 

220 

1320 


KANSAS. 

Counties. 

Greenwood 

Hamilton 

Harper 

Harvey 

HaskeU 

Hodgeman 

Jackson 

Jefferson 

Jewell 

Johnson 

Kearney 

Kingman 

Kiowa 

Labette 

Lane 


Returns. 
445 
90 
445 

. 1, 450 
20 
80 
305 
375 
227 
500 
30 
177 
197 

. 2,030 
90 

. 1,605 
205 
205 
160 

. 1, 495 

. 1,200 
960 

. 1,020 
160 
825 
500 

. 3,212 
320 
80 
370 

. 1,290 
207 
310 
385 
365 
207 

301 

82 

11 
501 

33 

420 

. 1,277 

323 

33 
529 
132 

37 

880 

9 

. 25,718 

. 184 

271 

. 6, 569 

16 
182 

35 

70 
115 
155 
4 
448 

59 
119 

21 
315 

43 

; 'l33 

'. 421 
57 
160 
69 
28 
442 
19 


Counties. 

Pawnee 

Phillips 

Pottawatomie 

Pratt 

RawUns 

Reno 

Republic 

Rice 

Riley 

Rooks 

Rush 

Russell 

Saline 

Scott 

Sedgwick 

Seward 


Returns. 

360 

365 

460 


Barber 

Barton 

Bourbon 

Brown 

Butler 


260 

1,120 

9o0 

760 

2, 700 


770 

410 

2,180 

500 

545 


Chase 

Chautauqua 

Cherokee 

Cheyenne 


170 

340 

780 

205 


1,010 

410 

285 

280 


Clarl£ 

Clay 

Cloud 

Coflfey 


170 

590 

740 

300 

160 

2,780 

3,212 

340 


2,330 

90 

10,095 

320 


Lincoln 

Linn 

Logan 

Lyon 


7, 787 


Cowley 

Crawford 


Sheridan 

Sherman 

Smith 

Stafford 

Stanton 

Stevens 

Snmnfir 


140 

335 

320 




1,810 








330 


Marlon 

MarshaU 

Meade... 


9 




1,020 






465 

180 


1 380 


Elk 


Miami 

Mitchell 

Montgomery 

Morris 

Morton 


Thomas 

Trego 


310 


Ellis 


545 


115 




470 

250 

1,020 




260 


Finney 


Wallace 


120 

320 


FrankUn 


470 

805 


Wichita 




Neosho 

Ness 

Norton 

Osage 

Osborne 

Ottawa 

KENTUCKY 

Graves 

Grayson 

Green 

Greenup 

Hancock 

Hardin 

Harlan 

Harrison 

Hart 

Henderson 

Henry 

Hickman 


Wilson 

Woodson 

Wyandotte 

Total 

Menifee 

Mercer 

Metcalfe 

Monroe 

Montgomery 

Morgan 

Muhlenberg 

Nelson 

Nicholas 

Ohio 

Oldham 

Owen 

Owsley 

Pendleton 

Perry 

Pike 

PoweU 

Pulaski 

Rockcastle 

Robertson 

Rowan 

Russell 

Scott 

Shelby 

Simpson 

Spencer 

Taylor 

Todd 

Trimble '.. 

Union 

Warren 

Washington 

Wayne 

Webster 

Whitley 

W^olfe 


905 




200 


170 


Graham 


195 

53 


8,347 


Gray 

Greeley 


125 

45 

20 


88,785 

4 


Allen 


96 


179 




115 


1 


Ballard 


48 


16 


Barren 

Bath 

Bell 


177 

.... 70 
979 


298 

32 

842 




96 


221 


Bourbon 

Boyd 

Boyle 

Bracken 


934 

1,625 

706 

119 

178 

138 

166 


106 

220 

169 

38 

5 


Breclrinridge...... 


Jackson 

Jefferson 


100 

1, 103 




20 

276 

81 

4,546 

26 

120 

105 

5 

65S 

. - 761 


'762 


Caldwell 

Calloway 

Campbell 


Johnson 

Kenton 

Knott 

Knox 


24 

372 

86 

4 


Carroll 

Carter 

Casey 

Chri<;Hnn 


Lame 

Laurel 

Lawrence 

Lee 


50 

4 

268 

... 344 


Clark 


Leslie 

Letcher 


100 


Clay 


17 

'.'.'.'..'.'. 51 
14 

876 


33 

61 


Crittenden 

Cumberland 


Lincoln 

Livingston 

Logan 

Lyon 

McCracken 

McCreary 

McLean 

Madison 

Magoffin 


130 

40 

20 


Edmonson 

Elliott 


31 

3 


316 

941 


Estill 

Fayette 

Fleming 

Floyd 

Franklin 

Fulton 

Gallatin 

Garrard 

Grant 


770 

3,510 

68 

'250 

557 

427 

35 

124 

101 


87 

70 

303 

897 

54 


Marshall 

Martin 

Mason 

Meade 


Woodford 

Total 


228 


69,496 



STATISTICS OF INCOME. 



169 



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

LOUISIANA. 



Counties. Returns. 

Acadia 659 

AUen 452 

Ascension 237 

Assumption 169 

AvoyeUes 207 

Beauregard 549 

Bienville 195 

Bossier 217 

Caddo 7,826 

Calcasieu 1,903 

CaldweU 84 

Cameron 9 

Catahoula 52 

Claiborne 1,249 

Concordia 195 

DeSoto 530 

East Baton Rouge 3,329 

EastCarroll 148 

East Feliciana 90 

Evangeline 85 

Franklin 166 

Grant 138 

Androscoggin 5,329 

Aroostook 2, 550 

Cumberland 12,393 

Franklin 600 

Hancock 900 

Kennebec 4,144 

Allegany 4,604 

Anne Arundel 2, 219 

Baltimore 4,852 

Calvert 52 

Caroline 243 

Carroll 707 

Cecil 885 

Charles 314 

Dorchester 375 

Barnstable 1,032 

Berkshire 8,313 

Bristol 25,517 

Dukes 132 

Essex 47,319 

Franklin 3, 511 

Alcona 42 

Alger 300 

AUegan 1,000 

Alpena 634 

Antrim 200 

Arenac 183 

Baraga 150 

Barry 435 

Bay 3,716 

Benzie 200 

Berrien 3,925 

Branch 505 

Calhoun 5, 109 

Cass 600 

Charlevoix 425 

Cheboygan 270 

Chippewa 1,000 

Clare 114 

Clinton 314 

Crawford 164 

Delta 1,800 

Dickinson 1,000 

Eaton 715 

Emmet 550 

Genesee 6, 820 

Gladwin 95 

Gobebic 1,800 

Grand Traverse 675 

Gratiot 581 



Counties. Returns- 

Iberia 493 

Iberville 388 

Jackson 78 

Jefferson 671 

Jefferson Davis 348 

Lafayette 706 

Lafourche 349 

La Salle 124 

Lincohi 294 

Livingston 49 

Madison 130 

Morehouse 159 

Natchitoches 318 

Orleans 35,267 

Ouachita 1,405 

Plaquemines 146 

Pointe Coupee 224 

Rapides 2,205 

Red River 188 

Richland 172 

Sabine 279 

Saint Bernard 25 

MAINE. 

Knox 1, 200 

Lincoln 375 

Oxford 1,538 

Penobscot 5, 599 

Piscataquis 1,016 

Sagadahoc 1, 088 

MARYLAND. 

Frederick 1, 571 

Garrett 229 

Harford 1,076 

Howard 387 

Kent 310 

Montgomery 2, 353 

Prince Georges 2, 570 

Queen Annes 194 

St. Marys 96 

MASSACHUSETTS. 

Hampden 28, 200 

Hampshire 2, 949 

Middlesex 82, 289 

Nantucket 169 

Norfolk 29,233 

Plymouth 16,325 

MICHIGAN 

HiUsdale 536 

Houghton 2,100 

Huron 492 

Ingham 5,698 

Ionia 1,200 

Iosco 197 

Iron 750 

Isabella 349 

Jackson 5, 527 

Kalamazoo 6, 488 

Kalkaska 50 

Kent 17, 541 

Keweenaw 100 

Lake 40 

Lapeer 365 

Leelanau 75 

Lenawee 1, 294 

Livingston 308 

Luce 120 

Mackinac 200 

Macomb 1, 699 

Manistee 600 

Marquette 2, 600 

Mason 600 

Mecosta 375 

Menominee 850 

Midland 333 

Missaukee 70 

Monroe 1,287 



Counties. Returns. 

Saint Charles 279 

Saint Helena 8 

Saint James 300 

Saint John The Baptist. 178 

Saint Landry 366 

Saint Martin 93 

Saint Mary 580 

Saint Tammany 382 

Tangipahoa 641 

Tensas 68 

Terrebonne 285 

Union 66 

VermiUon 226 

Vernon 476 

Washington 493 

Webster 428 

West Baton Rouge 226 

WestCaiToU 24 

West Feliciana 71 

Winn 263 

Total 67,960 

Somerset i, 444 

Waldo 525 

Washington 1,088 

York 4,608 

Total 44, 397 

Somerset 250 

Talbot 359 

Washington 2, 319 

Wicomico 466 

Worcester 329 

City of Baltimore 56, 733 

Miscellaneous and foreign 29, 470 

Total 112,963 

Suffolk 101,870 

Worcester 41,583 

Total 388, 442 



Montcalm 800 

Montmorency 34 

Muskegon 3, 375 

Newavgo «00 

Oakland 5,318 

Oceana 300 

Ogemaw 67 

Ontonagon 200 

Osceola 250 

Oscoda 9 

Otsego 104 

Ottawa 2,000 

Presque Isle 203 

Roscommon 18 

Saginaw 6,350 

Saint Clair 3, 459 

Saint Joseph 1, 200 

Sanilac 274 

Schoolcraft 375 

Shiawassee 1,396 

Tuscola 451 

Van Buren 975 

Washtenaw 2, 912 

Wayne 128,962 

Wexford 750 

Miscellaneous 4,899 

ffotal 250,147 



170 



STATISTICS OF INCOME. 



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



MINNESOTA. 



Counties. Returns. 

Aitkin 152 

Anoka 

Becker 

Beltrami 

Benton 

Big Stone 

Blue Earth 

Brown 

Carlton 

Carver 

Cass 

Chippewa 

Chisago 

Clay 

Clearwater 

Cook 

Cottonwood 

Crow Wing 

Dakota 

Dodge 

Douglas 

Faribault 

Fillmore 

Freeborn 

Goodhue 

Grant 

Hennepin 45, 807 

Houston 162 

Hubbard 80 

Isanti Ill 



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



163 



Adams 

Alcorn 

Amite 

Attala 

Benton 

Bolivar 

Calhoun . . . 

CarroU 

Chickasaw. 
Choctaw... 
Claiborne.. 

Clarke 

Clay 

Coahoma.. 

Copiah 

Covington. 
De Soto. . . . 

Forrest 

Franklin... 

George 

Greene 

Grenada... 
Hancock. . . 



Hyids 

Holmes 

Humphreys . 
Issaquena..., 



Counties. 



Jackson 

Kanabec 

Kandiyohi 

Kittson 

Koochiching... 
Lac Qui Parle . 

Lake 

Lesueur 

Lincoln 

Lyon 

MeLeod 

Mahnomen 

Marshall 

Martin 

Meeker 

MiUe Lacs 

Morrison 

Mower 

Murray 

Nicollet 

Nobles 

Norman 

Olmsted 

Otter Tail 

Pennington 

Pine 

Pipestone 

Polk 

Pope 



Not reported. 

Jackson 258 

Jasper 50 

Jefferson 77 

Jefferson Davis 18 



MISSISSIPPI. 



Kemper 

Lafayette 

Lamar 

Lauderdale.. 

Lawrence 

Leake 

Lee 

Leflore 

Lincoln 

Lowndes 

Madison 

Marion 

Marshall 

Monroe 

Montgomery. 



Newton 

Noxubee 

Oktibbeha.. 

Panola 

Pearl River. 
J Perry 



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



Counties. 

Ramsay 

Red Lake 


Returns. 

26,114 

. . . 67 


Redwood 

RemiUe 

Rice 


313 

351 

911 


Rock 


301 


Roseau 


92 


St. Louis 


15,962 

300 


Sherburne 

Sibley 


&■? 

158 




. . 1, 644 


Steele 


52 




158 


Swift 


429 


Todd 


420 


Traverse 

Wabasha 

Wadena 

Waseca 


117 

588 

205 

440 


Washington 

Watonwan 

Wilkin 


674 

429 

696 




1,677 


Wright 


639 


Yellow Medicine... 


275 







Total 124,501 



Pike 

Pontotoc 

Prentiss 

Quitman 

Rankin 

Scott 

Sharkey 

Simpson 

Smith 

Stone 

Sunflower... 
Tallahatchie. 

Tate 

Tippah 

Tishomingo. . 

Tunica 

Union 

WalthaU 

Warren 

Washington . 

Wayne 

Webster 

Wilkinson... 

Winston 

Yalobusha. . . 
Yazoo 



,202 
47 
98 

136 
42 
63 

152 
94 
5 
42 

473 

335 
91 
56 



Total 25,614 



Adair 

Andrew 

Atchison 

Audrain 

Barry 

Barton 

Bates 

Benton 

BoUinger 

Boone 

Buchanan 

Butler 

Caldwell 

Callaway 

Camden 

Cape Girardeau. 

CarroU 

Carter 

Cass 

Cedar 

Chariton 

Christian 



Clark 

Clay 

Clinton 

Cole 

Cooper 

Crawford . . 

Dade 

DaUas 

Daviess — 

Dekalb 

Dent 

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

Gentry 

Greene 

Gnindy... 
Harrison... 

Henry 

Hickory . . . 
Holt 



Howard 

Howell 

Iron 

Jackson 

Jasper 

Jefferson 

Johnson 

Knox 

Laclede 

Lafaj^ette... 
Lawrence... 

Lewis 

Lincoln 

Linn 

Livingston. 
McDonald.. 

Macon 

Madison 

Maries 

Marion 

Mercer 

MiUer 



337 
190 



823 
400 
1C3 
95 



170 
994 



546 
80 
21 



55 
205 



STATISTICS OF INCOME. 



171 



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



Counties. Returns. 

Mississippi 245 

Moniteau 175 

Monroe 196 

Montgomery 209 

Morgan 60 

New Madrid 220 

Newton 210 

Nodaway 440 

Oregon 144 

Osage 60 

Ozark 1 

Pemiscot 327 

Perry 105 

Pettis 1,480 

Phelps 220 

Pike 365 

Platte 240 

Beaverhead 571 

BigHorn 203 

Blaine 172 

Broadwater 96 

Carbon 1,090 

Carter 39 

Cascade 4,303 

Chouteau 198 

Custer 950 

Daniels 82 

Dawson 630 

Deerlodge 738 

FaUon 75 

Fergus 1,269 

Flathead 1,197 

GaUatia 903 

Garfield 36 

Glacier 174 

GoldenValley 52 

Adams 1,140 

Antelope 268 

Arthur 8 

Banner 6 

Blaine 10 

Boone 340 

BoxButte 486 

Boyd 115 

Brown 147 

Buffalo 995 

Burt 479 

Butler 737 

Cass 815 

Cedar 529 

Chase 203 

Cherry 224 

Cheyenne 364 

Clay 348 

Colfax 427 

Cuming 657 

Custer 433 

Dakota 215 

Dawes 643 

Dawson 523 

Deuel 112 

Dixon 478 

Dodge 1,810 

Douglas 27,596 

Dundy 109 

FiUmorc 328 

FrankUn 322 

Frontier 154 

ChurchiU 238 

Clark 713 

Douglas 192 

Elko 974 

211 

127 

Humboldt 387 



Counties. Returns. 

Polk 100 

Pulaski 63 

Putnam 90 

Ralls 77 

Randolph 1,618 

Ray 460 

Reynolds 32 

Ripley 40 

St. Charles 633 

St.Clair 70 

Ste. Genevieve 145 

St. Francois 845 

St. Louis 7,374 

Saline 960 

Schuyler 79 

Scotland 74 

Scott 823 

MONTANA. 

Granite 264 

Hill 744 

Jefferson 165 

Judith Basin 188 

Lewis and Clark 2, 506 

Liberty 21 

Lincoln 415 

McCone 21 

Madison 177 

Meagher 134 

Mineral 156 

Missoula 3,204 

MusselsheU 1,264 

Park 1,084 

Phillips 191 

Pondera 165 

Powder River 42 

Powell 665 

Prairie 65 

NEBRASKA. 

Furnas 417 

Gage 1,289 

Garden 92 

Garfield 42 

Gosper 47 

Grant 88 

Greeley 151 

Hall 1,786 

Hamilton 407 

Harlan 209 

Hayes 19 

Hitchcock 153 

Holt 225 

Hooker 27 

Howard 254 

Jefferson 945 

Johnson 225 

Kearney 310 

Keith 183 

Keyapaha 28 

Kimball 155 

Knox 593 

Lancaster 7,542 

Lincoln 1,102 

Logan 35 

Loup 8 

McPherson 7 

Madison 1,612 

Merrick 353 

MorriU 297 

Nance 151 

Nemaha 386 

NEVADA. 

Lander 203 

Lincoln 120 

Lyon 406 

Mineral 122 

Nye 1,039 

Ormsby 80 

Pershing 304 



C oun ties . R eturns. 

Shannon 17 

Shelby 148 

Stoddard 163 

Stone 83 

Sullivan 330 

Taney 70 

Texas -40 

Vernon 490 

Warren 100 

Washington 72 

Wavne 109 

Webster 100 

Worth 80 

Wright 110 

City of St. Louis 82, 709 

Total 172,519 

Ravalli 273 

Richland 171 

Roosevelt 403 

Rosebud 36G 

Sanders 182 

Sheridan 131 

Silver Bow 7,028 

StiUwater 127 

Sweet Grass Ill 

Teton 109 

Toole 166 

Treasure 29 

Valley 217 

Wheatland 373 

Wibaux 45 

Yellowstone 2,927 

Total 36,907 

Nuckolls 470 

Otoe 796 

Pawnee 143 

Perkins 91 

Phelps 439 

Pierce 256 

Platte 829 

Polk 293 

RedwiUow 811 

Richardson 743 

Rock 39 

Saline 920 

Sarpy 283 

Saunders 833 

Scotts Bluff 851 

Seward 605 

Sheridan 248 

Sherman 122 

Sioux 03 

Stanton 248 

Thayer 489 

Thomas 33 

Thurston 219 

Valley 231 

Washington 413 

Wayne 412 

Webster 281 

Wheeler 13 

York 520 

Total 71,853 

Storey 246 

Washoe 3,917 

White Pine 440 

Total 9,719 



172 



STATISTICS or INCOME. 



Table 15. 

Counties. 

Belknap 

Carroll 

Cheshu-e 

Coos 

Atlantic 


—Personal r 

Returns, j 

1,182 

463 

2' 214 


eturns by counties, ca 

NEW HAMPSHIR 

Counties. R 

Grafton 

Hillsborough 


lendar 1 

E. 

eturns. 
2,931 
11,706 
4,014 
4,092 

55, 048 
1,349 

12,870 

11,013 
6,270 
6,803 
1,150 

18,364 

121 

28 
227 

829 
66 
154 
397 
182 
57 
37 

4,789 

195,086 

675 

2*251 
34,655 
4,125 
10,361 
412, 490 
9,707 
12,601 
26,338 
3,008 
9,150 
1,125 
3,281 
2,736 
605 
42,894 
7,650 
6,818 
3,000 

STA. 

100 
865 
20 
10 
245 
35 
3,686 
670 
155 
295 
250 
50 
40 
20 
515 
60 
300 
10 
190 
530 
145 
175 
35 
50 
135 
. 5,023 
45 
85 
310 
110 
. 2,935 
85 
30 
180 


/ear i 9^^— Continued. 

Counties. Returns. 

Strafford 2,691 

&uUivan 1229 


Merrimack 

Rockingham 


Total 

Salem 

Somerset 

Sussex 

Union 

Warren 

Total 

SanJuan 

San Miguel 


' 


32,410 

1,810 


. ... 5,420 


NEW JERSEY. 

Hudson 

Hunterdon 

Mercer 

Middlesex 

Monmouth 

Morris 

Ocean 




20,104 


2,463 


Burlington 


4,870 

15,664 


V.'."'. 23,610 


Cape May 


. ... 1,255 


2,919 


Cumberland 

Essex 

Gloucester 

BemaliUo 

Catron 

Chaves 

Colfax 


2,680 

70,307 

3,234 

2,581 

57 

4G5 

. 2,021 




269,096 


NEW MEXICO. 

Hidalgo 

Lea 

Lincom 

Luna 

McKinley 


72 

729 


Santa Fe 


530 


Sierra 

Socorro 

Taos 


....:. 56 


Curry 


633 

37 


2C8 


Mora 

Otero 

Quay 

Rio Arriba 


64 




268 


Torrance 

Union 

Valencia 

Total 

St. Lawrence 


109 


Eddy 


267 

640 

91 

36 

14,625 

1,243 

33,750 

10,875 

4,982 

3,412 

6,737 

4,914 

1,688 


167 

288 


Guadalupe 

Harding 

Albany 

Allegany 


Roosevelt 

Sandoval 

NEW YORK. 

Jefferson 

Kings 

Levns 




11,780 

2,904 

3, 445 


Schenectady 

Schoharie 

Schuyler 

Seneca 

Steuben 

Suffolk 

SuUivan 

Tioga 

Tompkins 

Ulster 

Warren 

Washington 

Wayne 

Westchester 

Wvomine 


9,525 


Broome 

Cattaraugus 

Cayuga 

Chautauqua 

Chemung 

Chenango 


Livingston 

Madison 

Monroe 

Montgomery 

Nassau 

New York . . . . 


600 

412 

749 

4,445 

6,655 

1, 100 




975 


Columbia 

Cortland 

Delaware 


1,950 

1,708 

1,351 

5,275 

60, 939 

1,080 

1,912 

2,2.50 

1,794 


Oneida 

Onondaga 

Ontario 


2,675 

3,375 

1,800 

1,950 


Erie 

Essex 

Franklin 

Fulton 


Orleans 

Oswego 

Otsego 

Putnam 

Queens 

Rensselaer 


1,875 

31,950 

1,023 


Yate^^..::::::. 

Miscellaneous 

Total 

Pamlico 


1,023 

22,689 




825 




Hamilton 


40 

3, 750 


Richmond 

Rockland 

NORTH CAROLli 

Franklin 

Gaston 

Gates 


1,066,637 




675 

50 

10 

175 

26 


20 


Alexander 

Allegbany 


Pasquotank 


455 

30 


Perquimans 

Person 

Pitt 

Polk 

Randolph 

Richmond 


70 


Ashe 


GranviUe 


125 


Avery 

Beaufort 

Bertie . 


30 

430 

60 


600 


Guilford 

Hahfax 

Harnett 

Haywood 

Henderson 

Hertford 

Hoke 

Hyde 

IredeU 

Jackson 


60 

165 


Bladen 


60 


615 


Brunswick 

Buncombe 

Burke 

Cabarrus 


60 

3,116 

190 

450 


Robeson 

Rocldngham 

Rowan 

Rutherford 


455 

670 

1,420 

220 


CaldweU 

Camden 


160 

15 


90 


Scotland 

Stanly 

Stokes 

Surry 

Swain 

Transylvania 

TyrreU 

Union 

Vance 

Wake 

Warren 

Washington 

Watauga 

Wayne 


175 


Carteret 


155 

15 

440 

80 

75 

160 


240 

55 


Catawba 


Jones 


290 


Chatham 

Cherokee 

Chowan 


Lee 

Lenoir 

Lincoln 

McDoweU 

Macon 

Madison 

Martin 

Mecklenburg 

Mitchell 

Montgomery 

Moore 

Nash 


100 

95 

15 


Clay 

Cleveland 

Columbus 

Craven 

Cumberland 

Currituck 

Dare 

Davidson 

Davie 

Duplin 

Durham 

Edgecombe 

Forsyth 


5 

270 

185 

605 

720 

25 

15 

425 

65 

175 

1,695 

1,760 

3,206 


335 

450 

2,510 

190 

60 

25 

660 


Wilkes 


160 


Wilson 

Yadkin 

Yancey 

Total 


825 

20 


Northampton 

Onslow 

Orange 


40 


44,161 



STATISTICS OF INCOME. 



173 



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



Adams.. . . 

Barnes 

Benson 

Billings.... 
Bottineau. 
Bowman.. 

Burke 

Burleigh. . . 

Cass 

Cavalier. . . 

Dickey 

Divide 

Dunn 

Eddy. 



Foster 

Golden Valley. 
Grand Forks.. 
Grant 



NORTH DAKOTA. 



Griggs 

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

Mercer 

Morton. . . 
Mountrail. 

Nelson 

Oliver 

Pembina . . 

Pierce 

Ramsey. . 
Ransom. . 
Renville.. 



Counties. 

Richland 

Rolette 


Returns. 
585 

115 


Sargent 


150 


Sheridan 

Sioux 


115 

. . 25 


Slope 


165 


Stark 




Steel-e 


115 


Stutsman 


980 


Train 


290 


Walsh . . 


480 


Ward 




WeUs 


250 


Williams 


475 



Adams 

Allen 

Ashland 

Ashtabula... 

Athens 

Auglaize 

Belmont 

Brown 

Butler 

Carroll 

Champaign . . 

Clark 

Clermont 

Clinton 

Columbiana. 
Coshocton . . . 

Crawford 

Cuyahoga . . . 

Darke 

Defiance 

Delaware 

Erie 

Fairfield 

Fayette 

Franklin 

Fiilton 

GaUia 

Geauga 

Greene 

Guernsey 



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

Henry 

Highland . 
Hocking . . 



Huron 

Jackson . . . 
JefEerson. . . 

Knox 

Lake 

Lawrence. . 

Licking 

Logan 

Lorain 

Lucas 

Madison . . . 
Mahoning. 

Marion 

Medina 

Meigs , 

Mercer 

Miami . 



Montgomery. 

Morgan 

Morrow 

Muskingum . . 



OKLAHOMA. 



50,889 

1,369 
711 
711 
464 
651 
551 
504 

2,277 
401 

6,035 
612 

3,267 
861 

1,830 

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



114 
2,692 



Adair 

Alfalfa 

Atoka 

Beaver 

Beckham 

Blaine 

Bryan 

Caddo 

Canadian 1, 

Carter 2, 

Cherokee 

Choctaw 

Cimarron 

Cleveland 

Coal 

Comanche 

Cotton 

Craig 

Creek 3, 

Custer 

Delaware 

Dewey 

Ellis 

Garfield 1, 

Garvin 

Grady 

Grant 

60729°— 23 12 



Greer. 



Harper. 
Haskell. 
Hughes. 
Jackson. 



Johnston... 
Kay 

Kingfisher. 

Kiowa 

Latimer... 
Le Flore... 

Lincoln 

Logan 

Love 

McClain... 
McCurtain. 
Mcintosh . . 

Major 

Marshall... 

Mayes 

Murray 

Muskogee. . 

Noble 

Nowata . . . 
Okfuskee. . . 



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



126 
3,663 
413 
375 
254 



Noble 




Ottawa . . 


922 


Paulding 

Perry 


275 

1 212 


Pickaway 

Pike..... 


'380 


Portage 


2 264 


prebil :.:::::::::;: 




Putnam 

Richland 


438 

2,894 


Sandusky 

Scioto 


1,415 

2,542 






Shelby 


593 


Stark. 


14,989 






Trumbull 


4 442 




::::: 2'i^ 


Union 


230 


Van Wert 


745 


Vinton 




Warren . . 


684 


Washington 

Wayne 


1,371 

2 124 


Williams 

Wood 


'622 

1 750 


Wyandot 


419 


Total 

Oklahoma 

Okmulgee 

Osage 


367 096 

11,879 

2,993 

2 621 


Ottawa 


'7O8 






Payne 


1 289 


Pittsburg 

Pontotoc 

Pottawatomie 

Pushmataha 

Roger MiUs 

Rogers 


i;757 

514 

1,196 

83 

18 

288 


Seminole 


135 


Sequoyah 

Stephens 


108 

932 

222 




390 


Tulsa 


13 348 


Wagoner 

Washington 

Washita 

Woods 


'164 

1,988 

288 

369 


Woodward 


278 



Total. 



174 



STATISTICS or INCOME. 



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



Baker 

Benton 

Clackamas. 

Clatsop 

Columbia.. 



Crook 

Curry 

Deschutes . 
Douglas . . . 

Gilliam 

Grant 

Harney 



1,757 

1,833 

590 

1,163 

103 

108 



Counties. 
Hood River. . . 

Jackson 

Jefferson 

Josephine 

Klamath 

Lake 

Lane 

Lincoln 

Linn 

Malheur 

Marion 

Morrow 

Multnomah. . . 



PENNSYLVANIA. 



Adams 

Allegheny . . 
Armstrong. 



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



Bedford 

Berks 

Blair 

Bradford 

Bucks 

Butler 3,424 

Cambria 13,714 

Cameron 136 

Carbon 3,637 

Center 1,598 

Chester 4,425 

Clarion 996 

Clearfield 3,838 

Clinton 1,680 

Columbia 1,387 

Crawford 2,589 

Cumberland 2,338 

Dauphin 13,004 

Delaware 14,111 

Elk 2,119 



Erie 

Fayette 

Forest 

Franklin 

Fulton 

Greene 

Huntingdon . 
Indiana 



Counties. 
Polk 


Returns. 


Sherman 

Tillamook 

Umatilla 

Union.. . . 


400 

390 

2,091 

1 220 


Wallowa 

Wasco 


'289 




1,004 


Wheeler 

YamhiU 


66 

620 



2, 

2; 

Juniata 

Lackawanna 16,298 

Lancaster 8,934 

Lawrence 6,883 

Lebanon 2,428 

Lehigh 6,663 

Luzerne 17,411 

Lycoming 5,696 

McKean 3,833 

Mercer 5,223 

Mifflin 713 

Monroe 640 

Montgomery 16, 357 

Montour 186 

Northampton 10,785 

RHODE ISLAND. 



Total 62, 804 



Northumberland 5, 539 

Perry 365 

Philadelpliia 166, 444 

Pike Ill 

Potter 433 

Schuvlkill 10,690 

Snyder 113 

Somerset 3, 431 

Sullivan 280 

Susquehanna 1,223 

Tioga 713 

Union 312 

Venango 5, 041 

Warren 2,230 

Washington 9,802 

Wayne 572 

Westmoreland 15,327 

Wyoming 234 

York 6,238 

Miscellaneous 5,261 



Total 621,103 



Bristol 

Kent 

Newport 

Providence.. 
Wasliington. 

Total. 



Abbeville. . . 

Aiken 

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

Calhoun 

Charleston.. 
Cherokee . . . 

Chester 

Chesterfield. 
Clarendon. . 

CoEeton 

Darlington.. 



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



Armstrong 

Aurora 

Beadle 

Bennett 

Bon Homme.. 

Brookings 

Brov n 

Brule 

Buffalo 

Butte 

Campbell 

Charles Mi.x... 

Clark 

Clay 

Codington 

Corson 

Custer 

Davison 



Not reported. 

130 

1,242 

5 

234 



2,481 
201 
12 
200 

413 
213 
288 

1,017 
161 
93 

1,181 



SOUTH CAROLINA. 

Dillon 

Dorchester 

Edgefield 

Fairfield 

Florence 

Georgetown 

Greemillc 

Greenwood 

Hampton 

Horry 

Jasper 

Kershaw 

Lancaster 

Laurens 

Lee 

Lexington 

SOUTH DAKOTA. 



Day 

Deuel 

Dewey 

Douglas 

Edmunds... 
Fall River.. 

Faulk 

Grant 

Gregory 

Haakon 

Hamlin 

Hand 

Hanson 

Harding 

Hughes 

Hutchinson. 

Hyde 

Jackson 



201 

180 

91 
128 
1,289 
347 
2,719 
426 

89 
131 

31 
261 
130 
371 

80 
208 



McCormick 53 

Marion 242 

Marlboro 410 

Newberry 304 

Oconee . ." 212 

Orangeburg 508 

Pickens 154 

Richland 3,652 

Saluda 51 

Spartanburg 1,812 

Sumter 656 

Union 258 

Williamsburg 178 

York 686 

Total 25,160 



Jerauld . 



257 



Kingsbury 

Lake 

Lawrence 

Lincoln 

Lyman 

MTcCook 

McPherson 

Marshall 

Meade 

Mellette Not reported. 

Miner 171 

Minnehaha 3,222 

Moody. 183 

Pennington 480 

Perkins 112 

Potter 115 



1,078 
247 
51 
343 
116 
160 
141 



STATISTICS OF INCOME. 



175 



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



Counties. 

Roberts 

Sanborn 

Shannon 

Spink 

Stanley 


Returns. 

213 

136 

16 

638 

78 


Counties. 

Todd 

Tripp 

Turner 

Union 

Walworth 

Washabaugh Not 

TENNESSEE 

Hancock 

Hardeman 

Hardin 

Hawkins 

Haywood 

Henderson 

Henry 

Hickman 

Houston V 

Humphreys 

Jackson 

James (see Hamilton). 

Jefferson 

Johnson 


Returns. 
63 
207 
406 
321 
559 

reported. 

4 
107 

142 
206 
96 
522 
46 
19 
54 
14 

85 

'.' 6,197 
87 
218 
140 
18 
227 
203 
659 
33 
10 

; '219 
138 
651 
2 
47 
523 
110 
139 

348 

170 

91 

517 

174 

72 

reported. 

reported. 

. 138 

26 

414 

. 27,242 

184 

161 

159 

559 

549 

90 

63 

273 

78 

. 2,049 

18 

25 

. 1,334 

. 9, 638 

467 

502 

503 

462 

131 

228 

153 

443 

43 

474 

118 

21 

. 6, 562 

86 

177 

6 

89 

283 


Counties. 
Washington . . . 

Yankton 

Ziebach 

Total.... 

Obion 

Overton 

Perrv 

Pickett 

Polk 

Putnam 

Rhea 

Roane 

Robertson 

Rutherford.... 

Scott 

Sequatchie 

Sevier 

Shelby 

Smith 

Stewart 


Returns. 

2 

542 

30 


21 681 


SuUy 

Anderson 

Bedford 

Benton 

Bledsoe 

Blount 

Bradley 

Campbell 


87 

114 

164 

41 

17 

303 

268 

333 

22 


258 

57 

19 

2 

190 

158 

101 


Carroll 

Carter 

Cheatham 

Chester 

Claiborne 

Clay 

Cocke 


97 

76 

30 

30 

221 

8 

130 

200 

58 

26 

12,349 

.".'.."..'..".' 36 


401 

325 

70 

18 

33 

18,974 


Coffee 


Lake 

Lauderdale 

Lawrence 

Lewis 

Lincohi 

Loudon 

McMinn 

McNairy 

Macon 

Madison 

Marion 

Marshall 

Maury 

Meigs 

Monroe 

Montgomery 

Moore 

Morgan 

TEXAS. 

Comal 

Comanche 

Concho 

Cooke 

Coryell 

Cottle 

Crane Not 

Crockett Not 

Crosby 

Culberson 

Dallam 

Dallas 


28 


Cumberland . . . 


Riimnpr 


229 


Davidson 

Decatur 

DeKalb 


Tipton 

Trousdale 

Unicoi 

Union 

Van Buren 

Warren 

Washington . . . 

Wayne 

Weakley 

White 


209 

25 


Dickson 

Dyer 

Fayette 

Fentress 

Franklin 

Gibson 

GUes 


152 

339 

173 

78 

295 

316 

180 

21 

214 

115 

289 

6,634 

930 

3 

471 

42 

120 

102 

170 

310 

3 

16 

555 

118 

224 


2 

1 

■.■.■.".'.;■.;; 902 

19 

181 

145 


Grainger 

Greene 

Grundy 

Hamblen 

Hamilton 

Anderson 

Andrews 

Angelina 

Aransas 

Archer 

Armstrong 

Atascosa 

Austin 

Bailey 

Bandera 


Williamson.... 
Wilson 

Total.... 

Gray 

Grayson 

Gregg 

Gnmes 

Hale 

Hall 

Hamilton 

Hansford 

Hardeman 


312 

175 


60,949 

202 

3,385 

455 

267 

454 

590 

259 

133 

43 

460 

565 


Baylor 

Bee 


Harris 

Harrison 

Hartley 

HaskeU 

Hays 

Hemphill 

Henderson 


25, 758 


Bell .. . 


1,471 

14,700 

27 

2 

270 

1,120 

843 


Deaf Smith . 


15 


Bexar 

Blanco 

Borden 

Bosque 

Bowie 


Delta 

Denton 

Dewitt 

Dickens 


161 

349 

211 

189 


Dimmit 


Hidalgo 

Hill..: 

Hockley 

Hood 

Hopkins 

Houston 

Howard .... 


735 


Brazoria 


Donley 

Duval 

Eastland 

Ector 

Edwards 

Ellis 

El Paso 


691 


Brewster 

Briscoe 

Brooks 

Brown 


151 

16 

57 

630 

274 

113 

565 

58 

308 

1.000 


'...'..'.'.'.'. 294 
146 

467 


Burleson 


Hudspeth 

Hunt 

Hutchinson 

Irion 

Jack 

Jackson 


48 


Burnet 


Erath 


1 209 


CaldweU 


Falls 




Calhoun 

Callahan 


Fannin 

Favette 

Fisher 

Floyd 

Foard 

Fort Bend 


15 

145 


Camp 117 


205 


Carson 187 


JeflDa\is 

Jefferson 


53 


Cass 


109 

13 

. . Not reported. 
435 

541 


7,960 


Castro 




Chambers 

Cherokee 

Childress 


Freestone 

Frio 

Gaines 


Jim Wells 

Johnson 

Jones 

Karnes 

Kaufman 

Kendall 

Kenedy 

Kent 

Kerr 


106 

1,103 

521 




317 

40 

322 

1,104 

2fiO 






Coke 

Coleman 

Collin 

Collingsworth... 


Garza 

GiDespie 

Glasscock 

Goliad 

Gonzales 


770 

128 

..Not reported. 
29 


Colorado 362 


164 



176 



STATISTICS OF INCOME. 



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



Counties. Returns. 

Kimble 75 

King 2 

Kinney • 91 

Kleberg 553 

Knox 252 

Lamar 1,116 

Lamb 25 

Lampasas 189 

LaSalle 66 

Lavaca 919 

Lee 88 

Leon 80 

Liberty 527 

Limestone 1,652 

Lipscomb 40 

LiveOak 33 

Llano 129 

Loving 

Lubbock 622 

Lynn 35 

McCulloch 219 

McLennan 4,411 

McMullen 1 

Madison 43 

Marion 83 

Martin 42 

Mason 75 

Matagorda... 528 

Maverick 338 

Medina 182 

Menard 69 

Midland 162 

Milan 464 

Mills 70 

Mitchell 198 

Montague 208 

Montgomery 233 

Moore 14 

Morris 43 

Motley 49 

Nacogdoches 321 

Beaver 194 

Boxelder 431 

Cache 575 

Carbon 2,777 

Daggett 2 

Davis 332 

Duchesne 42 

Emery 184 

Garfield 12 

Grand 81 

Iron 59 

Addison 369 

Bennington 1,228 

Caledonia 1,126 

Chittenden 2,814 

Essex 334 

Franklin 1,419 

Accomae 476 

Albemarle 1,085 

Alexandria (see Arling- 
ton). 

AUeghany 1,227 

Amelia 35 

Amherst 208 

Appomatox 63 

Arlington 4,370 

Augusta 1,017 

Bath 149 

Bedford 216 

Bland 10 

Botetourt 150 

Brunswick 200 

Buchanan 50 

Buckingham 26 

Campbell 3,223 

Caroline 99 

Carroll 26 

Charles City 8 

Charlotte 91 

Chesterfield 196 

Clarke 73 



Counties. 

Navarro 

Newton 

Nolan 

Nueces 

Ochiltree 

Oldham 

Orange 

Palo Pinto... 

Panola 

Parker 

Parmer 



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



Polk 

Potter. . . 
Presidio. 

Rams 

Randall. 



Reagan. 
Real.... 



Red River 

Reeves 

Refugio 

Roberts 

Robertson 

Rockwall 

Runnels 

Rusk 

Sabine 

San Augustine- 
San Jacinto 

San Patricio... 

San Saba 

Schleicher 

Scurry 

Shackleford 

Shelby 

Sherman 

Smith 

Somervell 

Starr 

Stephens 



132 

137 

2,520 

212 

19 
130 

13 

9 

302 

216 

79 
100 
329 

75 
453 
142 
113 
104 

22 
359 
104 

64 
134 
198 
210 

20 
1,084 

14 

71 
1,140 



Juab. 



Millard 157 

Morgan 81 

Piute 45 

Rich 20 

SaltLake 14,815 

San Juan 11 

Sanpete 232 

Sevier 168 

Summit 331 

VERMONT. 

Grand Isle 81 

Lamoille 218 

Orange 360 

Orleans 697 

Rutland 3,093 

Washington 2,449 

VIRGINIA. 

Craig 18 

Culpeper. 



Cumberland . . . 

Dickenson 

Dinwiddle 

Elizabeth City. 



Fairfax 

Fauquier... 

Floyd 

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

GUes 

Gloucester.. 
Goochland.. 

Grayson 

Greene 

Greensville. 

Halifax 

Hanover 

Henrico 

Henry 

Highland . . . 



Counties. 
SterUng 


Returns. 
44 


Stonewall 

Sutton 


47 

92 




39 




14,316 


Taylor 


1 219 


Terrell 


126 


Terrv 


36 


Throckmorton.. 
Titus 


46 

128 


Tom Green 


953 




3,136 


Trinity 


207 


Tyler 


92 


Upshur 


90 




12 


Uvalde 


298 


Valverde 


492 


VanZandt 


179 


Victoria 

Walker 


545 

184 


Waller .... 


.... 83 


Ward 


48 


Washington 

Webb 


301 

985 


Wharton 

Wheeler. 


467 

104 


Wichita 


11,080 


Wilbarger 

WiUacy 


524 

11 




1,236 


Wilson 


168 


Winkler 

Wise . 


. . Not reported. 
.. . 157 


Wood 


283 


Yoakum 

Young 


1 

750 






Zavalla 


26 






Total 


200,188 

234 


Uintah 


... 119 


Utah 


1,130 


Wasatch 

Washington 

Wayne . 


53 

37 

.... 11 


Weber 


3,547 







Total 26,128 



Windham 1,489 

Windsor 2,069 



Total 17,748 



Isle of Wight 

James City 

King and Queen., 

King George , 

King William 

Lancaster 

Lee 

Loudoun 

Louisa 

Lunenburg , 

Madison 

Mathews , 

Mecklenburg 

Middlesex 

Montgomery 

Nansemond. 

Nelson 

New Kent 

Norfolk 

Northampton 

N orthumberland . 
Nottoway , 



68 
110 

28 

58 
112 

64 
179 



37 
517 
609 
145 

34 
,713 



415 
210 



Page. 



STATISTICS OF INCOME. 



177 



Table 15.- 

Counties. 

Patrick 

Pittsylvania 

Powhatan 

Prince Edward 


—Personal 

Returns. 
49 
... 2,377 
21 
160 
230 


returns by counties, cal 
VIRGIXIA-Contlnu 
Counties. R 

Rockbridge 

Rockingham 

RusseU 

Scott 

Shenandoah 

Smyth 

Southampton 

Spotsylvania 


e7idar y 
ed. 

Bturns. 
420 
595 
560 
80 
252 
300 
260 
384 
28 
56 
92 

335 

42,428 

2,380 

1,319 

339 

1,500 

787 

332 

389 

1,075 

289 

14,061 

75 

1,498 

37 

8,964 

858 

190 

2,700 

3,729 

4,746 

1,675 

436 

4,334 

1,069 

1,554 

2,274 

126 

142 

612 

7,742 

23 

223 

212 

319 
320 

2,054 
470 

3,391 
274 

3,321 
673 
758 
696 

2,432 

2,439 

1,081 
142 
58,618 
758 
561 
610 

3,222 
631 
155 
442 
511 
902 
454 

168 

3,117 

1,119 

5,213 

206 

306 

325 

1,686 

2,881 


ear 1921— Coni 

Counties. 

Tazewell 

Warren 

Warwick 

Washington , . 


inued. 

Returns. 

871 

94 

3,180 

798 


Prince George 


Westmoreland 


49 




225 
360 


Wise 


1,275 


Prince William 


Wythe 

York 

Total 

Snohomish 

Spokane 

Stevens 

Thurston 

Wahkiak-um.... 
WaUaWaUa.... 


197 


Pulaski 


270 

24 

29 

... 3,351 

443 


49 


Rappahannock 

Ridunond 

Roanoke 


Stafford 

Surry 

Sussex 

WASHINGTON. 

Jefferson 

King 

Kitsap 

Kittitas 

Klickitat 

Lewis 

Lincoln 

Mason 

Okanogan 

Pacific 

Pend Oreille 




76,257 

3,850 


Asotin 

Benton 

Chelan 

Clallan 


223 

382 

... 2,402 

353 


14,558 

527 

1,597 

135 


Clarke 


... 1,466 
496 
384 
339 
64 
696 
478 
260 

... 4,222 
92 

448 
980 
385 
308 

... 1,403 

... 5,924 
114 
148 
278 

... 3, 105 
147 
135 
542 
80 

... 1,284 

50 

.... 3,900 

150 

384 

247 

.... 1,367 

684 

322 

.... 3,356 

325 

76 

681 

1,206 


2,424 






2, 353 


Cowlitz 

Douglas 

Ferry 

Franklin 


Whitman 

Yakima 

Total 


2,278 

4,185 

111 111 




Pierce 

San Juan 

Skagit 

Skamania '. . 

WEST VIRGINIA 

Kanawha 

Lewis 

Lincoln 

Logan 

McDoweU 

Marion 

Marshall 

Mason 


4,577 


Grant 

Grays Harbor 

Island 

Barbour 


Total 

Preston.. . 


115,688 

94.T 


Berkeley 

Boone 

Braxton 

Brooke 

Cabell 


Putnam 

Raleigh 

Randolph 

Ritchie 

Roane 


300 

2,400 

782 

540 

300 

810 


Clay 

Doddridge 

Fayette 

Gilmer 

Grant 

Greenbrier 

Hampshire 

Hancock 

Hardy 

Harrison 

Jackson 

JeSerson 

Adams 

Ashland 


Taylor 

Tucker 

Tyler 

Upshur 

Wayne 

Webster 

Wetzel 

Wirt 

Wood 

Wyoming 

Total 

Racine 

Richland 

Rock 


.... 1,362 


Mercer 

Mineral 

Mingo 

Monongalia 

Monroe 

Morgan 

Nicholas 

Ohio 

Pendleton 

Pleasants 

Pocahontas 

WISCONSIN. 

Iron 

Jackson 

Jefferson 

Juneau 

Kenosha 

Kewaunee 


558 

544 

'.'..'.'.'.'.'. 359 

74 

661 

42 

3,153 

694 

75,277 

6,347 

428 

4,112 


BayUeld 


Rusk 


'.'."'.'.'.'. 831 


Buffalo 


Sauk 

Sawver 

Shawano 

Sheboygan 


1,346 


Burnett 


La Crosse 


86 


Calumet 

Chippewa... 


Lafayette 

Langlade 

Lincoln 

Manitowoc 

Marathon 

Marinette 

Marquette 

Milwaukee 

Monroe 

Oconto 

Oneida 

Outagamie 

Ozaukee 

Pepin 

Pierce 

Polk 

Portage 

Price 

WYOMING. 

Johnson 

Laramie 

Lincoln 


493 

2,594 


Clark 


596 
. . 1,459 


203 


CnliiTTibiH 


Trempealeau . . . 

Vernon 

Vilas 

Walworth 

Washburn 

Washington 

Waukesha 

Waupaca 

Waushara 

Wiimebago 

Wood 

Total 

Uinta 


621 


Crawford 

Dane 

Dodge 

Door .. 


341 
.... 6,219 
.... 1,824 

229 


746 

130 

1,564 

256 


Douglas 

Dunn 


.... 3,616 

685 

.... 2,340 


1,173 

2,406 

1,156 


Florence 

Fond du Lac 


70 
3,343 


151 

3,586 


Forest 

Grant 

Green 


132 
.... 1,432 
.... 1,305 

378 


1,655 


148,457 


Iowa 

Albany 


778 

.... 1,584 
785 
99 
.... 1,568 
487 
68 
812 
231 
781 


597 


Big Horn 




185 


Campbell. . . 


Weston . . . 


. . . 195 


Carbon 


Yellowstone N 
Park 

Total 




Converse 

Crook 


Niobrara 

Park 

Platte 


. Not reported. 
22,413 


Goshen 

Hot Springs 


Sheridan 

Sweetwater 





178 



STATISTICS OF INCOME. 



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



Cities. 


Returns. 


ALABAMA. 

Cities. E 

Fairfield 

Florence 


eturns. 
390 
442 
685 
627 
4,500 
4,350 

532 
344 
239 

680 

562 

4,177 

665 
7,200 
228 
800 
452 

640 

425 

757 

23,458 

123 

1,193 

6,284 

1,038 

1,180 

710 

2,621 

1,340 

9,690 

1,640 

7,062 

77,055 

6,302 

940 

1,000 

400 

400 

1,065 

2,586 

17,071 

2,431 

2,390 

2,564 

628 

ported. 

620 


Cities. 
Phoenix City.... 


Returns. 


Albany 


720 

760 

... 1,041 


Selma 

Sheffield 

Talladega 

Troy 

Tuscaloosa 


1,320 

310 


Anniston 


Gadsden 

Huntsville 

Mobile 

Montgomery 

ALASKA. 

Juneau 

Ketchikan 

Kennecott 

ARIZONA. 

Miami 


Birmingham 

Dothan 


... 14,800 
365 

760 
363 
276 


260 

760 


Anchorage 

Cordova 

Fairbanks 


Nome 

Seward 


114 

126 


Bisbee 


924 




Douglas 

Globe 

BlytheviUe 


930 
695 

332 

385 

... 2,200 


Nogales 

Phoenix 

ARKANSAS. 

Jonesboro 

Little Rock 


Tucson 

Pine Bluff 


2,550 

1 900 


FayetteviUe 


Texarkana 












... 1,000 


North Little Rock 

Paragould 

CALIFORNIA. 

Monrovia 

Monterey 

Napa 


West Helena 


1,000 




950 


San Leandro 

San Luis Obispo. . 




Alameda 

Alhambra. 


... 3,870 

... 1,520 

... 1,180 

... 3,561 

... 8,186 

450 

445 

882 

711 


498 

1 003 






Bakersfield 


Oakland 


San Rafael 




Berkeley 

Brawley 

Calexico 

Chico 


Ontario 

Palo Alto 


2,120 


Santa Barbara 


3 155 


Pasadena 

Petuluma 

Pomona 

Redlands 

Richmond 

Riverside 

Sacramento 

San Bernardino 


Santa Clara 

Santa Cruz 


457 

861 

1,240 


Eureka 


... 1,442 

... 7,138 

... 2,560 

809 

6,362 


Santa Rosa.. . . 


955 






1,134 


Glendale 

Hanford 

Long Beach 


Stockton 

Vallejo 

"Venice 

Visalia 

Watsonville 

Whittier 

Pueblo 

Sterling 

Trinidad 

Southington 

Stamford 

Torrington 

WaUingford 

Waterbury 

WlUimantic 

Winsted 


5,644 

2,864 

. . . 920 




... 82,760 


San Diego 

San Francisco 


903 


Marys viUe 

Modesto 


820 
... 1,121 


851 

1,720 

4,120 

664 


Boulder. 


806 
... 3,295 


COLORADO. 
Grand Junction 




Greeley 

Longmont 

Loveland 

CONNECTICUT. 

Naugatuck 

New Britain 

New Haven 


Denver 

Fort Collins 


... 33,300 
806 


1,440 


Ansonia 

Bridgeport 

Bristol 


... 1,375 
... 11,467 
... 1,502 
... 1,963 
845 
... 2,437 
... 17,795 
... 2,995 
... 1,906 


514 

2,938 

1,359 


Danbury 

Derby 

Greenwich 

Hartford 

Meriden 

Middletown 


New London 


951 


Norwalk 

Norwich 

Putnam 

Rockville Notre 

Shelton 

DELAWARE. 


7,139 

Not reported. 
Not reported. 

11,000 






DISTRICT OF COLUMBIA. 




89,966 


Daytona 

Femandina 

Gainesville 


520 
172 
346 
... 9,910 
475 
792 


FLORIDA. 

Miami 

Orlando 

Palatka 

Pensacola 

St. Augustine 

St. Petersburg 


3,710 
990 
440 

2,328 
740 

1,168 


Sanford 

Tallahassee 

Tampa 


620 

272 

4,593 


Jacksonville 

Key West 

Lakeland 


West Palm Beach 
West Tampa 


738 

Not reported. 



STATISTICS OF INCOME. 



179 



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



Cities. Eeturns. 

Albany 647 

Americus 429 

Athens 962 

Atlanta 26,830 

Augusta 4,215 

Brunswick 539 

Columbus 2,251 

Cordele 206 

Dalton 197 

Boise 2,650 

Burley 340 

CaldweU 365 

Alton 2,037 

Aurora 4,605 

Beardstown 900 

BeUeville 2,310 

Belvdere 369 

Benton 753 

Berwyn 2,067 

Bloomington 3,175 

Bluelsland 1,752 

Cairo 850 

Canton 563 

Carbondale 559 

CarUnville 523 

Centralia 1,525 

Champaign 1,950 

Charleston 457 

Chicago 380,941 

Chicago Heights 1, 269 

Cicero 6,555 

Clinton 759 

CoUinsviUe.: 803 

DanvUle 3,707 

DeKalb 510 

Decatur 4,680 

Dixon 712 

Duquoin 617 

EastMolme 393 

East St. Louis 5,545 

EdwardsvUle 643 

Eldorado 605 

Elgin 4,126 

Anderson 1,584 

Bedford 759 

BickneU 568 

Bloomington 800 

Bluffton 379 

Brazil 637 

Clinton 1,236 

Columbus 520 

Connersville 944 

Craw fords ville 677 

East Chicago 2,216 

Elkhart 2,760 

Elwood 357 

Evansville 6, 208 

FortWayne 9,009 

Frankfort 900 

Gary 5,055 

Goshen 488 

Albia 393 

Ames 410 

Atlantic 503 

Boone 1,186 

BurUngton 2,114 

Cedar Falls 373 

Cedar Rapids 3,775 

Centerville 554 

Chariton 300 

CharlesCity 389 

Cherokee 600 

Clinton 1,909 



GEORGIA. 

Cities. Returns. 

Decatur 883 

Dublin 191 

East Point 204 

Elberton 203 

Fitzgerald 194 

GainesviUe 262 

Griffin 384 

Lagrange 433 

Macon 4, 767 

IDAHO. 

Coeur d'Alene 740 

IdahoFaUs 997 

Lewiston 740 

ILLINOIS. 

Evanston 7,801 

Forest Park 1,536 

Freeport 2,006 

Galesburg 2,840 

Granite City 1,133 

Harrisburg 850 

Harvey 846 

Herrin 1,190 

Highland Park 1,161 

HiUsboro 465 

Hoopeston 370 

Jacksonville 1,017 

Johnston City 600 

Joliet 5,456 

Kankakee 1,617 

Kewanee 1,001 

La Grange 2, 073 

LaSalle 1,502 

Lawrenceville 337 

Lincoln 853 

Litchfield 303 

Macomb 427 

Marion 1,265 

Mattoon 1,405 

Maywood 2, 417 

Melrose Park 547 

MetropoUs 137 

Moline 2, 587 

Monmouth 734 

MountCarmel 487 

Mount Vernon 259 

INDIANA. 

Greensburg 316 

Hammond 3,633 

Hartford 241 

Huntington 1,292 

IndianapoUs 29,237 

JeflEersonviUe 921 

KendaUviUe 315 

Kokomo 1,811 

La Porte 1,152 

La Fayette 2,319 

Lebanon 346 

Linton 495 

Logansport 1,997 

Madison 238 

Marion 1,190 

Michigan City 1,388 

Mishawaka 2,288 

Mount Vernon 194 

IOWA. 

Council Blufls 3,856 

Creston 712 

Davenport 5,642 

DesMoines 11,764 

Dubuque 3,796 

Fairfield 418 

Fort Dodge 1,987 

Fort Madison 962 

Grinnell 380 

lowaCity 726 

Keokuk 980 

Marshalltown 1, 118 



Cities. Returns. 

Marietta 401 

Moultrie 228 

Newnan 277 

Rome 701 

Savannah 7,707 

ThomasviUe 402 

Valdosta 526 

Waycross 782 



Nampa 972 

Pocatello 2,756 

TwinFaUs 765 

Murphysboro 819 

Normal 303 

North Chicago 190 

Oak Park Not reported. 

Ottawa 1,280 

Pana .' 428 

Paris 568 

Pekin 1,061 

Peoria 9,434 

Peru 585 

Pontiac 525 

Quincy 2,550 

Rock Island 3,245 

Rockford 5,903 

Savanna 854 

Spring VaUey 292 

Sprlngfleld 6,080 

Staunton 550 

SterUng 878 

Streator 1,077 

Taylorville 775 

Urbana 735 

WaukCgan 2,082 

West Frankfort 1, 016 

West Hammond 231 

Wilmette 2,160 

Winnetka 1,462 

Woodstock 465 

Zion 330 



Muncie 2,290 

New Albany 1,709 

Newcastle 489 

Peru 1,220 

Portland 282 

Princeton 597 

Richmond 2,339 

RushviUe 279 

Seymour 474 

ShelbyvUle 531 

South Bend 7,375 

Terre Haute 6, 361 

Valparaiso 628 

Vincennes 1,051 

Wabash 653 

Warsaw 308 

Washington 779 

Whittmg 1,684 

MasonCity 1,517 

Muscatine 963 

Newton 390 

Oelwein 815 

Oskaloosa 807 

Ottumwa 1, 748 

Perry 491 

Red Oak 516 

Shenandoah 296 

Sioux City 7,091 

Waterloo 3,178 

WebsterCity 478 



180 



STATISTICS OF INCOME, 



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



Cities. 

Arkansas City 


Retrms. 
1, 900 


KANSAS. 

Cities. 

Independence 

lola 

Junction City 


Returns. 
. 1, 260 

380 

620 
... 7,380 

850 
. 1,360 

855 
. 1,345 

450 

490 
600 
. 3, 100 
. 22,470 
386 
290 
385 
536 

198 
623 

. 1,188 
272 

. 1,353 

600 
225 
489 

. 2,620 
300 

. 8,738 
561 

. 1,338 
920 
448 

rs. 

241 

263 
. 2,074 
. 5,581 

730 
. 5,677 

761 

486 
. 7,280 
. 1,676 

903 
. 9,908 
. 1,025 
. 12,635 
. 4,648 
. 1,495 

123 
1,336 

545 
. 4,931 
. 3,306 
. 1,469 

929 
- 5, 177 

470 
1,469 

243 

902 

854 
9,387 
1 438 
8,507 
1 770 

826 
1,766 

310 

169 


Cities. 


Returns. 


Atchison 

Chanute 


1,215 

1,125 

1,270 

630 

1 720 


Pittsburgh 

Pratt 

Rosedale 

SaUna 

Topeka 

WeUington 

Wichita . . . 


2,160 

585 

540 

2,025 

7,200 

585 


Coffeyvllle 

Dodge City 

El Dorado.. . 


Kansas City 

Lawrence 

Leavenworth 

Manhattan 

Newton 

Ottawa 

KENTUCKY 

Henderson 

HopMnsville 

Lexington 

Louisville 

Madisonville 

Mayfield 

Maysville 

Middlesborough 

LOUISIANA 

Houma 

Lafayette 

Lake Charles 


Emporia 

Fort Scott 


...... 1,305 

945 


Hutchinson 

Ashland 

Bellevue 

Bowhng Green 

Covington 

DanviUe 

Dayton 


1,890 

1,365 

620 

885 

5,020 

660 

639 

500 


Winfield 

Newport 

Owensboro 

Paducah 

Paris 

Richmond 

Winchester 

Morgan 

New Iberia 


574 

2,220 

848 

1,805 

850 

294 

736 


Frankfort 

Alexandria 


550 

1,668 

3,413 


186 


Bogalusa 


449 

93 
,205 

1,538 

1,013 

2,775 

825 

300 

1,350 

525 

1,167 

56,733 

303 

733 

526 
150 

926 
395 


New Orleans 


34 721 


Crowley 

Gretna 

Auburn 


Minden 

Monroe 

MAINE. 

Brunswick 

Calais 


Shreveport 

Rumford Falls... 


6^672 

618 


Augusta 


Saco 


600 


Bangor 


Gardiner 

Lewiston 

Old Town 


South Portland... 


975 


Bath 

Belfast 


Waterville 

Westbrook 


1,725 


Biddleford 

Brewer 


Portland 

Rockland 

MARYLAND 

Cumberland 

Frederick 

Frostburg 

MASSACHUSETI 

Grafton 

Great Barrington 

Greenfield 

HaverhiU 

Hingham 

Holyoke 

Hudson 


1 821 


Baltimore 

Cambridge 

Abington 

Adams 

Agawam 

Amesbury 


Salisbury 

Norwood 

Orange 

Palmer 

Peabody 

Pittsfield 

Plymouth 

Quincy 

Reading 

Revere 

Rockland 

Salem 


442 

569 

334 

411 

2,684 

4,680 

1,155 

4 637 


Andover 

Arlington 

Athol 


1,207 

3,019 

846 

2,404 

1,841 

2, 599 

96,477 

1,621 

526 

'.'.'.'.'. 10'962 

11,854 

300 

243 

3,214 

2,526 

977 

902 

1,202 

287 

1,402 

150 

676 

154 

3,119 

601 

7, 103 




l'l29 

2,477 

1129 

4 958 


Attleboro 

Belmont 

Beverly 

Boston 

Braintree 

Bridgewater 


Lawrence 

Leominster 

Lexington 

Lowell 

Ludlow 

Lynn 

Maiden 


Saugus 

SomerviUe 

Southbridge 

Spencer 

Springfield 

Stoneham 

Stoughton 

Swampscott 

Taunton 

Uxbridge 

Wakefield 

Walpole 

Waltham 

Ware 

Watertown 

Webster 

Wellesley 

West Springfield 


346 

11,942 

1,160 

385 


Brookline 

Cambridge 

Canton 

Chelmford 

Chelsea 

Chicopee 

Clinton 

Concord 

Danvers 

Dartmouth 

Dedham 

Dracut 


Mansfield 

Marblehead 

Marlborough 

Maynard 

Medford 

Melrose 

Methuen 

Middleborough 

Milford 

Millbury 

Milton 

Montague 

Natick 


15,675 

70 

692 

1,449 

2,321 

352 

1,20D 

516 

3,606 

625 

410 

.... 1,409 
1,462 


Easton 


Needham 


1 055 




Westborough 

Westfield 

Weymouth 

Whitman 

Winchester 

Winthrop 

Woburn 

Worcester 


72 


Fairhaven 


Newburyport 


.... 1,204 
.... 2,002 


Fall River 


Newton 

North Adams 


Fitchburg 

Framingham 

Franklin 

Gardner 

Gloucester 


3 430 

1,880 

676 

1,244 

1,642 


907 


North Andover 


.... 1,955 
.... 3,006 
.... 1,907 
.... 21,075 


North Attleborough 

Northampton 

Northbridge 



STATISTICS OF liNCOME. 



181 



Table 16. 

Cities. 
Adrian 


— Per son c 

Returns. 
746 
412 
334 
628 
1,884 


il returns by cities, ca 
MICHIGAN. 

Cities. 

Hancock 

Hastings 

Highland Park 


endar ye 

Returns. 
450 
275 

. 6,123 
390 

. 1, 000 
750 
600 

. 1,000 
750 

. 5,064 

. 5,500 

. 5, 181 
200 
500 
500 
350 

. 1,200 
675 
294 

. 1,099 

540 

460 

. 1,024 

250 

. 1, 155 

. 45,012 

. 481 

313 

428 

487 
918 

. 1,830 
748 
794 

. 1,875 

700 

. 1,680 

. 37,180 

376 

994 

400 

375 

. 1,462 

400 

437 

. 2,945 
706 

. 1,856 
434 


ar 1921— Continued. 

Cities. 
Mount Clemens. . . . 


Returns . 
1 020 


Albion 

Alma 


Munising 

Muskegon 

Muskegon Heights 

Negaunee 

Niles 

Owosso 


275 


Alpena 

Ann Arbor 


Hillsdale 

Holland 

Ionia 

Iron Mountain 


" '225 
350 


Battle Creek 


. . 4, 102 




Bay City. 

Benton Harbor 

Bessemer 

CadiUac 


.. 3,494 

.. i;200 
300 
700 
275 
206 
334 

.. 111,195 
375 

.. 1,200 


805 


Ironwood 

Ishpeming 

Jackson 

Kalamazoo 


Petoskey 

Pontiac 


450 
.. 2,159 
. . 2, 385 


Charlotte 


River Rouge 

RovalOak 


668 


Cheboygan 

Coldwater 


Lansing 

Laurium 

Ludington 

Manistee 

Manistique 

Marquette 

Menominee 

Midland 

Monroe 

MINNESOTA 

Faribault 

Fergus Falls 


.. 1,374 




. . 5, 573 


Detroit 

Dowagiac 


St. Joseph 

Sault Ste Marie. 


.. 800 
900 




Sturgis 

Three Rivers 


450 
375 


FUnt 


.. 6,358 
600 

.. 16,000 
903 


Grand Haven 

Grand Rapids 

Hamtramck 


Traverse City 

Wyandotte 

Ypsilanti 

Redwing 

Rochester 

St. Cloud 


600 

.. 1,177 

726 

633 
1 421 


Austin 


852 


Bemidji 


429 
729 
361 
428 
563 
.. 11,787 
573 

324 
723 
439 
260 
868 
704 


Hibbing 

Little Falls 

Mankato 

MinneapoUs 

Moorhead 

New LTm 




Brainerd 

Chisholm 

Cloquet 

Crookston 


St. Paul 

South St. Paul 

StiUwater 

Virginia 


.. 25,716 

468 

486 

1 103 


Duluth 


WiUmar 


'505 


Eveleth 

BUoxi 

Clarksdale 

Columbus 


Owatomia 

MISSISSIPPI. 

Gulfport 

Hattiesburg 

Jackson 

Laurel 

McComb 

Meridian 

MISSOURI. 

Jefferson City 

JopUn 

Kansas City 

KirksviUe 

Maplewood 

MarshaU 

Mexico 


Winona 

Natchez 

Pascagoula 

Tupelo 


.. 1,565 

742 
114 
266 


Corinth 

Greenville 


Vicksburg 

Yazoo City 

St.Charies 

St.Joseph 

St. Louis 

SedaUa 

Springfield 

Trenton 


.. 1,760 
336 


Brookfleld 

Cape Girardeau 


565 
709 


495 
. 6,220 

. 80,704 

. 1,400 

. 1,190 

500 


Carthage 

Chillicothe 

Clinton 

Columbia 


360 
200 
190 
556 
307 
173 
.. 1,450 
.. 1,080 

719 
.. 2,170 
.. 555 
.. 5,425 

653 

586 

735 

.. 1,087 

. 1, 565 


De Soto 


University 

Webb City 


640 
240 


Fulton 


Moberly • 

Nevada 

Popular Bluff 

MONTANA. 
Great Falls 


Hannibal 




. 1,781 


Independence 






Anaconda 




Billings 




Livingston 

Miles City 

Missoula 




Bozeman 


Helena 


909 
2 435 


Butte 


KaUspeU 

NEBRASKA. 

Hastings 

Kearney 

Lincoln 

Nebraska City 

Nnrfollr 


Beatrice 


995 1 
536 
6, 142 
440 


North Platte 


925 


Columbus 

Fairbury 

Fremont 


Omaha 

Scottsblufl 

York . 


. 25,854 

. 445 

376 








Reno 


NEVADA. 




2 064 


Berlin 

Claremont 

Concord 


. 1, 152 
702 

. 2, 592 
405 

. 1,129 


NEW HAMPSHIl 

Franklin 

Keene 


^E. 

468 

1,152 

540 

540 

7,020 


Nashua 

Portsmouth 

Rochester 

Somersworth 


. 2, 592 

. 1,800 

556 

468 


Deny 

Dover 


Lebanon 

Manchester 



182 



STATISTICS OF INCOME. 



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



NEW JERSEY. 



Cities. Returns. 

Asbury Park 900 

AtlanticCity 4,100 

Bayonne 6,202 

BeUe^'Ule 1,023 

Bloomfield 2,617 

Boonton 489 

Bound Brook 719 

Bridgeton 900 

Burlington 680 



Cliflside Park 168 

Clifton 1,609 

Collingswood 1,200 

Dover 1,420 

East Orange Not reported. 

East Rutherford.. Not reported. 

Elizabeth 11,110 

Englewood 1,558 

FortLee 270 

Garfield 543 

Gloucester 1, 300 

Guttenberg 370 

Hackensack 1,915 

Haddonfleld 700 

Hanunonton 290 



Cities. 

Harrison 

Hawthorne . 
Hoboken . . . 
Irvington. 



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



JerseyCity 30,000 

Kearny 909 

Lodi 281 

Long Branch 855 

Madison 422 

MillviUe 900 

Montclair 5,426 

Morristown 2,188 

New Brunswick 3,817 

Newark 39,382 

North Plaiiifield... Not reported. 

Nutley 948 

Orange 16,170 

Passaic 5, 185 

Paterson 10,155 

Pennsgrove 500 

Perth Amboy 3,044 

Phillipsburg 1,714 

Plainfield 4,462 

Pleasantville 100 

Princeton 845 



Cities. Returns. 

Rahway 2, 071 

Red Bank 1,000 

Ridgefield Park 2,017 

Ridgewood 459 

Roosevelt Not reported. 

Roselle 1, 657 

RosellePark Not reported. 

Rutherford 2,392 

Salem 590 

Secaucus 214 

Somerville 936 

South Amboy 499 

South Orange Not reported. 

South River 400 

Summit 1, 429 

Trenton 11,300 

Union Notreported. 

Vineland 630 

WalUngton 157 

West Hoboken Notreported. 

West New York 2, 254 

West Orange Not reported. 

Westfield 1,297 

Woodbury 765 



NEW MEXICO, 



Albuquerque 2,293 I Roswell. 

Raton 811 I 



420 1 Santa Fe. 



Albany 11,175 

Amsterdam 3,075 

Auburn 2,775 



550 

Binghamton 7,350 

Bufralo 54,720 

Canandaigua 640 

Cohoes 1,200 

Corning 1,525 

Cortland 1,350 

Depqw 368 

Dunkirk 1,120 

Elmira 4,575 

Endicott 1,425 

Fredonia 400 

Freeport 1,233 

Fulton 1,050 

Geneva 1, 280. 

Glen Cove..... 632 

Glens Falls 1,425 

Glovers^ille 1,425 

Hastings-upon-Hudson... Not 
reported. 

Haverstraw 375 

Hempstead 1,313 

Herkimer. 750 

Homell 1,840 

Hudson 770 

Hudson FaUs 400 

Ilion 975 

2,025 



Asheville 2,600 

Burlington 

Charlotte 

Concord 

Durham 

Elizabeth City 

Fayetteville 

Gastonia 

Ooldsboro 



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



NEW YORK, 

Jamestown 3, 

Johnson City 1, 

Johnstown 

Kingston 1, 

Lackawanna 

Lancaster 

Little Falls 

Lockport 1, 



Mamaroneck. 



Mechanicsville 

Medina 

Middletown 1, 

Mount Vernon 4, 

New Rochelle :... 3, 

New YorkCity 691, 

Bronx Borough. 

Brooklyn Borough. 

Manhattan Borough. 

Queens Borough. 

Richmond Borough. 

Newark 

Newburgh 2, 

Niagara Falls 5, 

North Tarrvtown 

North Tona wanda 1 , 

Norwich 

Ogdensburg 

Clean 2. 

Oneida l, 

Oneonta 1; 



NORTH CAROLINA 



Greensboro. 
Greenville. . 
Henderson.. 

Hickory 

High Point. 

Kinston 

Lexington.. 
New Bern. . 
Raleigh 



2,770 
340 
410 
290 
670 
490 
270 
5S5 

2,325 



ussimng 

Oswego 

PeeksMll 

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



Poughkeepsie 2, 



Rochester 

Rock\'ille Center. 

Rome 

Rye 



Saranac Lake 

Saratoga Springs. 

Schenectady. 

Seneca Falls 

Solvay 

Syracuse 

Tarrytown... 

Tonawanda.. 

Troy 

Utica 

Walden 

Watertown 

Watervliet 

Waverly 

White Plains 

WhitehaU 

Yonkers 



125 
,527 
,117 
,350 

450 
,120 

525 
,050 
,850 

450 

525 
,550 

950 

840 
,550 
,550 



550 
,150 



230 



Reids\-ille 

Rocky Mount 1,380 

Salisbury 930 

Statesville 370 

Thomasville 135 

Washington 360 

Wilmington 2,925 

Wilson 710 

Winston-Salem 3, 045 



Bismarck 

Devils Lake, 



NORTH DAKOTA. 

840 I Fargo 3,280 1 Jamestown 860 

480 I Grand Forks 1,560 | Minot 1,040 



STATISTICS OF INCOME. 



183 



Table 

Cities. 

Akron 

AUiance 

Ashland 

Ashtabula . 


16. — Persona 

Returns. 

18,380 

2,599 

556 

2, 745 

487 

3,836 

1,088 

857 

673 


I returns by cities, ca 
OHIO. 

Cities. 

Elyria 

Findlay 

Fostoria.... 

Fremont 

GaUon 

GaUipoUs 

Gu-ard 

Greenville 

Hamilton 


lendar ye 

Returns. 

. . 4, 193 

. . 1, 173 
580 
815 
657 
115 

.. 1,267 
432 

.. 2,847 
707 


ar 1921—Qo\itii 

Cities. 

Painesville 

Piqua 

Portsmouth 

Ravenna 


med. 

Returns. 
2,123 

'.".'.'.'.'.'. 2,385 
622 


Athens 

Barberton 

Bellaire 


St. Bernard 

St. Marys 

Salem.... 


530 

214 

608 


Bellefontaine 


Sandusky 

Shelby... 

Sidney 

Springfield 


2,247 

370 




343 


492 


Bucyrus 

Cambridge 

Canton 

Chillicothe 


932 

1,254 

10,020 

1 394 


Jackson 

Kenmore 

Kent 

Kenton 

Lakewood 

Lancaster 

Lima 

Logan 

Lorain 

Mansfield 

Marietta 


114 
672 

;.' '450 

. . 5, 175 

.. 1,145 

.. 3,058 

348 

.. 5,767 

.. 2,398 

. . 1, 170 

.. 1,877 

807 

. . 1, 687 

.. 1,755 

463 

.416 

678 

.. 1,400 

856 

569 

.. 3,210 

1 575 




Steuben viUe.... 

Struthers 

Tiffin 


4,'653 

1,312 




42,159 


Toledo 

Troy 

UhrichsviUe 

Urbana 

Van Wert.... 


21,789 

565 


Circle\'iUe 

Cleveland . 


278 

52 175 


Cleveland Heights 
Columbus 


Not reported. 

24,500 

1,157 

571 

476 

14,391 

365 


509 

608 


Conneaut 


Wapakoneta 

Warren 

Washington Cour 

Wellston 

WeUsviUe 

West Park 


263 

1,472 


Cuyahoga Falls... 
Da3rton 






Martins Ferry 

MassOlon 

Middletown 

Mount Vernon 


146 

456 




492 




Delphos 


386 

489 


Wilmington 

Wooster 


311 


NelsonviUe 

New PMladelphia 

Newark 

Niles 

Norwalk 

Norwood 

OKLAHOMA. 
Enid.... 


1,429 


Dover 


642 


Xenia 


611 


East Cleveland.... 
East Liverpool.... 


Not reported. 

2,470 

572 


Youngstown 

Zanesville 

Oklahoma City.. 

Okmulgee 

Pawhuska 

Picher 


'?6,050 

2,300 


East Youngstown. 
Ada 


Not reported. 
375 


10,222 

1,800 

1,000 

113 


Ardmore 

BartJesville 

BlackweU . 


1,219 

1,688 

412 

750 

618 

637 

291 

990 


Guthrie 

Henryetta 

Hugo 

Lawton 

McAlester 

Miami 

Muskogee 


619 
638 
375 
600 
663 
300 
.. 2,925 
291 

.. 1,132 
942 
564 
679 

lA. 

975 
450 

.. 2,025 
183 
820 
149 
675 

reported. 
227 

.. 1,426 
899 
900 
165 
450 
750 

.. 4,403 
238 
675 

.. 8,850 
600 
375 
525 
74 
307 

.. 1,200 
176 
338 

.. 2,325 

.. 1,350 
608 

.. 10,230 

.. 1,675 

.. 2,325 
505 


Chickasha 

Gushing 

Drumright 

Durant 


PoncaCity 

Sapulpa 

Shawnee 

Tnlsa 


768 

1,275 

1,0.50 

10,425 




1,427 


OREGON. 






Baker 


La Grande 


Portland 

Salem 

The Dalles 


36,356 

1,190 

725 


Bend 


520 

555 

5,093 

6,105 

938 

136 

414 

450 

404 

825 

263 


Medford . 


Corvallis 


Oregon City 


Allentown . 


PENNSYLVAN 

Coraopolis 

Corry 

Grafton 

Danville 


Indiana 


750 


Altoona 


Jeaonette 


1 088 


Ambridge 

Archbald 


Jersey Shore 

Johnsonburg 

Johnstown .. 


'881 

450 

6 750 


Arnold 


Darby 

Dickson City 


Ashland 


Juniata 

Kane 

Kingston. 


376 


Ashley 

Avalon 


Donora. . 


750 

914 


Dormont Not 

Dorranceton 

DuBois 


Bangor 




900 


Beaver Falls 


1,538 

2,400 

479 

250 


Knoxville 

Lancaster 

Lansford 

Larksville 

Latrobe 

Lebanon 

Lehighton 


. Not reported. 

4,640 

751 

185 

900 

1,250 






Berwick 

Bethlehem... 


Duquesne 

Duryea 

East Conemaugh 

East Pittsburgh. 


Blakely 

Bloomsburg 


22 

415 

3,225 

1,914 

322 

1,988 

900 

1,469 

631 

1 164 


Braddock 


Easton 

EdwardsviUe 

EUwoodCity 

Erie 


Bradford 

Bristol 


Lewistown. 


514 


Butier 


Luzerne 


206 


Canonsburg 


Etna 

Farrell 

Ford City 


McKees Rocks... 


1,464 


Carbondale 

Carhsle 


McKeesport 

Mahoney City 


5,400 

877 


Carnenie 


Forest City 

Frack^-iUe 

FrankUn 

Freeland 

Glassport 

Greensburg 

Greenville 

Hanover 

Harrisburg 

Hazleton 

Homestead 

Huntingdon 


Marcus Hook 

MeadviUe 

Middletown 

Midland 

MiUvale 

Milton 

Minersville 

Monessen 

Monongahela 


395 

1,314 

333 

150 

975 

546 

523 

825 

714 

726 


Carrick 

Chambersburg 

Charleroi 

Chester 

Clairton 

Clearfield 

Coaldale 

CoatesviUe 

Columbia 


Not reported. 

'.'.'.'.'.'.'. 1,050 

'.'.'.'.'.'.'. '564 

750 

270 

529 

712 

1,725 

708 


ConneUsville 

Conshohocken 


Mount OUver 

Mount Pleasant.. 


. Not reported. 
1.650 



184 



STATISTICS OF INCOME. 



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



Cities. Returns. 

MunhaU 900 

Nanticoke 910 

NantyGlo 188 

New Brighton 1,014 

Newcastle 4,950 

New Kensington.. Not reported. 

Norristown 2,589 

North Braddock. . Not reported. 



Northampton. 

OUCity 

Old Forge.... 

Olyphant 

Palmerton 

Parsons 



416 
2,925 
146 
476 
274 
271 



Philadelphia 164, 



Phoenixville. 

Pitcaim 

Pittsburgh 

Pittston 

Plymouth 

Pottstown 

Pottsville 

Punxsutawney . 



Bristol 

Burrillville 

Central Falls 

Coventry 

Cranston 

Cumberland 

East Providence. 



496 
825 
78,300 

'583 
1,085 
1,920 



Anderson 706 

Charleston 4,847 

Chester 311 

Columbia 3,470 

Florence 1,111 



Aberdeen. 
Huron — 
Lead 



Bristol 

Chattanooga. 
Clarksville. . . 
Cleveland — 
Columbia 



PENNSYLVANIA— Continued. 



Cities. 

RanMn 

Reading 

Renovo 


Returns. 

Not reported. 

7,540 

762 

714 

750 

336 

564 

918 


Cities. 

Taylor 

Throop 

TitusviUe 

Turtle Creek. . . . 


Returns. 

201 

81 

788 

1,200 


Rochester 

St. Clair 


Tyrone 

Uniontown . 


920 

2 400 


St. Marys 

Sayre 


Vandergritt 

Warren 


900 

1,425 

2, 325 




352 

750 

11,630 

1, 540 


Scottdale 


Waynesboro.. . 


487 




Westchester... 


561 




WestHazleton.. 
West Pittston... 
Wilkes-Barre... 

Wilkinsburg 

WiUiamsport... 

Wilmerding 

Windber 


. . Not reported. 
.. Not reported. 

6,325 

5,175 

3,912 

600 

900 


Sharon 

Sharpsburg 

Shenandoah 

Steelton 

Stroudsburg 

Summit Hill 


1,350 

900 

918 

350 

217 

292 


Sunbury 

Swissvale 

Swoyersville 

Tamaqua 


1,461 

1,800 

62 

963 


Winton 

Woodlawn 

York 


6 

750 

4,509 


Tarentum 


1,104 





RHODE ISLAND 



Johnston , 

Lincoln , 

Newport 

North Providence. 

Pawtucket 

Providence 

South Kingstown.. 



545 

756 
2,272 

612 
5,600 
18,840 

402 



SOUTH CAROLINA. 



Gaffney 

Greenville. . , 
Greenwood. . 
Newberry... 
Orangeburg. 



SOUTH DAKOTA. 



Mitchell.... 
Rapid City. 
Sioux Falls. 



TENNESSEE. 



Dyersburg 

Jackson 

Johnson City. 

EZingsport 

Knoxville 



284 

1,817 

834 

250 

5,612 



Warren 

Warwick 

West Warwick. 

Westerly 

Woonsocket 



772 
3.455 



198|RockHill 448 

2,382 Spartanburg 1,496 

323 Sumtef 613 

228 Union 190 

352 



1,127 I Watertown. 
419 Yankton.... 
2,837 



Memphis 17,603 

Morristown 280 

Murfreesboro 280 

Nashville 11.616 



Abilene — 
Amarillo... 

Austin 

Beaumont. 
Belton 



Brenham 

Brownsville.... 
Brown wood. .. 

Bryan 

Burkburnett... 

Childress 

Cisco 

Cleburne 

Corpus Christi . 

Corsicana 

DaUas 

Del Rio 

Denison 

Denton 



1,080 

2,520 

2,957 

4,018 

176 

276 

224 

544 

600 

353 

1,108 

510 

420 

^44 

703 



Eagle Pass 

Eastland 

El Paso 

Ennis 

Fort Worth.... 

Gainesville 

Galveston , 

Greenville 

Hillsboro 

Houston , 

Laredo 

Longview 

McAllen 

McKinney 

Marshall 

Mineral Wells. 

Navasota , 

Orange 

Palestine 

Paris 



510 

8,414 

525 

12,221 

487 

6,177 

832 

372 

21,522 
961 
431 
191 
570 
1,009 
536 
210 
840 
900 



Port Arthur 3, 

Ranger 

San Angelo 

San Antonio 12, 

San Benito 

Sherman 1, 

Sulphur Springs 

Taylor 

Temple 1, 

Terrell 

Texarkana 1, 

Tyler 1, 

Vernon 

Victoria 

Waco 3, 

Waxahachie 

Weatherford 

Wichita Falls 7, 

Yoakum 



Brigham. 
Logan . . . 



Ogden . 
Provo. 



,270 I Salt Lake City. 
579 I 



Barre 

Bennington. 
Brattleboro. 



1,105 
908 
922 



Burlington. 
Montpelier.. 
Rutland... 



1,837 I St. A bans 1,052 

740 St. Johnsbury 579 

1,659 I Springfield 390 



STATISTICS OF USTCOME. 



185 



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



Cities. 
Alexandria 


Returns. 

.... 2,630 

520 


ChariottesviUe 

Clifton Forge 


920 
720 


Covington 

DanviUe 

Fredericksburg 

Aberdeen 

Anacortes 

Bellingham 

Bremerton 

Centralia 

Everett 


3S5 

.... 1,920 

360 

.... 1,889 
290 

■.■.'.■. l',458 

455 
.... 2.361 



Bluefield... 
Charleston. 
Clarksburg. 

Elkins 

Fairmont. . 
Grafton 



2,350 
6,228 
3,015 
558 
2, 736 
1,196 



Antigo 684 

Appleton 2,113 

Ashland 1,113 

Baraboo 619 

Beaver Dam 621 

Beloit 1,812 

Chippewa Falls 675 

Cudahy Not reported. 

DePere 275 

EauClaire 2,076 

FondduLac 2,569 

GreenBay 3,251 

JanesviUe 2,120 

Kaukauna 357 



Casper 

Cheyenne. 



4,234 
2,738 



VIRGINIA. 
Cities. Returns. 

Hampton 1, 360 

Harrisonburg 360 

Lynchburg 2,880 

Newniort News 2,705 

Norfolk 12,320 

Petersburg 1,920 

Portsmouth 3,840 



WASHINGTON. 



Hoquiam 

Olympia 

Port Angeles . 

PuyaUup 

Seattle 

Spokane 



1 227 

'935 

156 

537 

38,475 

13,320 



WEST VIRGINIA. 



Huntington. . 

Keyser 

Martinsburg . 
Morgantown. 
Moundsville . 
Parkersburg . 



WISCONSIN. 



La Crosse. . 
Madison . . . 
Manitowoc. 
Marinette. . 
Marshfield. 



5, 758 
620 



1,866 

688 

2,996 



3,655 
2,970 
5,262 
1,452 
633 
570 



Menomonie 341 

MerriU 384 

Milwaukee 60,912 

Neenah 876 

Oshkosh 2,418 

Portage 588 

Racine 6,543 



WYOMING. 



Laramie 

Rock Springs . 



1,349 
1,433 



Cities. Returns. 

Pulaski 210 

Richmond 16,000 

Roanoke 2,750 

South Norfolk Not reported. 

Staunton 640 

Suffolk 555 

Winchester.... 385 



Tacoma 

Vancouver. . . 
WaUa Walla. 
Wenatchee. . 
Yakima 



Princeton 779 

Weston 678 

WheeUng 7,376 

Williamson 848 



Rhinelander 524 

Sheboygan 1,833 

South Milwaukee 769 

StevensPoint 722 

Stoughton 341 

Superior 3,531 



Two Rivers. 

Watertown , 

Waukesha 

Wausau 

Wauwatosa 

West Allis 

Wisconsin Rapids . 



531 
970 
1,213 
1,704 
1,416 
1,533 



o 



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