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

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TREASURY DEPARTMENT 

UNITED STATES* INTERNAL REVENUE 



STATISTICS OF INCOME 

FRfOM 

RETURNS OF NET INCOME FOR 1922 

INCLUDING STATISTICS FROM CAPITAL STOCK TAX RETURNS 
AND FEDERAL ESTATE TAX RETURNS 



COMPILED UNDER THE DIRECTION OF THE 
COMMISSIONER OF INTERNAL REVENUE 

BY THE 

STATISTICAL DIVISION, INCOME TAX UNIT 




( 



■ ,/ 



WASHINGTON 

GOVERNMENT PRINTING OFHCE 

1925 



TREASURY DEPARTMENT 

UNITED STATES INTERNAL REVENUE 



STATISTICS OF INCOME 

FROM 

RETURNS OF NET INCOME FOR 1922 

INCLUDING STATISTICS FROM CAPITAL STOCK TAX RETURNS 
AND FEDERAL ESTATE TAX RETURNS 



COMPILED UNDER THE DIRECTION OF THE 
COMMISSIONER OF INTERNAL REVENUE 

BY THE 

STATISTICAL DIVISION, INCOME TAX UNIT 




(.b^oL 



WASHINGTON 

GOVERNMENT PRINTING OFFICE 

1925 



11. S. r'^*!"TrNOtNT OF DOC'J'^ENTS 



m 



ADDITIONAL COPIES 

OF THIS PtIBUCATION MAY BE PROCURED FBOM 

THE SUPERINTENDENT OF DOCUMENTS 

GOVERNMENT PRINTING OFFICE 

•WASHINGTON, D. C. 

AT 

50 CENTS PER COPY 



CONTENTS 



Chart: Pagre 

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

filed for the calendar j^ear ended December 31, 1922 Frontispiece 

Official transmittal 1 

Returns filed ^ 1 

Aggregate net income and total tax (individuals and corporations) 

for each of the years 1917-1922 1 

Personal income tax returns, 1922 2 

Distribution by States and Territories and by population 2 

Text table — Personal returns by States and Territories and per 

capita distribution, calendar year 1922 3-4 

Simple and cumulative distribution, by income classes 5 

Text table — Simple and cumulative distribution of personal 

returns, by income classes, calendar year 1922 5-6 

Classification by sex and family relationship 6 

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

relationship, calendar year 1922 6 

Income exempt from normal tax 7 

Text table — Net income exempt from and amount subject to 

normal tax, personal returns, calendar year 1922 7 

Sources of income 7 

Text table — Distribution by sources, personal income, calendar 

year 1922 7 

Sources of income and deductions bv income classes 8 

Text tables— " '^ 

Distribution by sources of income and deductions, by income 

classes, calendar year 1922 8 

Distribution of personal income, by sources and income 

classes, calendar year 1922 9 

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

in percentages, calendar year 1922 10 

Income from business 10 

Text table — Income reported from business pursuits, personal 

returns, calendar year 1922 10 

Interest and taxes paid by individuals 11 

Individuals reporting net income of $300,000 and over 11 

Text tables — 

One hundred and sixty-five individuals reporting net income of 
$300,000 and over for 1922, who would have reported less than 
$300,000 without capital net gain, showing the net income 
and the amount of income from sale of capital assets held for 

more than two years 11 

Individuals reporting net income of $300,000 and over for 

1916-1922 12 

Sources of income for each of the years 1916-1922 12 

Text table — Distribution by sources of income, 1916-1922 — 
Returns of 436 individuals each of whom reported net 

income of $300,000 and over for 1922 13 

Distribution by income classes 1916-1922 14 

Text tables — 

Income class distribution 1916-1922 of 537 individuals re- 
porting net income of $300,000 and over for 1922 14 

Income class distribution 1916-1922 of the four groups into 
which the 537 returns reporting net income in excess of 

$300,000 for 1922 are segregated 14-15 

Partnership returns 15 

ui 



IV CONTENTS 

Page 
Corporation income-tax returns, 1922 15 

Corporations distributed by industrial groups 16 

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

income, calendar year 1922 16-17 

Dividend distribution, corporation returns 18 

Text table — Dividends paid stockholders on the capital stock of 

corporations, calendar year 1922 18 

Income and deductions (corporation returns) 18 

Text tables — 

Distribution of corporation receipts and disbursements by 
sources of income and nature of deductions by industrial 
divisions. Aggregate including corporations reporting 
net income and those reporting no net income, calendar 

year 1922 19-23 

Percentage distribution of corporation receipts and dis- 
bursements by sources of income and nature of deductions 
by industrial divisions. Aggregate including corporations 
reporting net income and those reporting no net income, 

calendar year 1922 24-27 

Corporation returns distributed by size of net income 28 

Text table — Corporation returns distributed by size of net in- 
come, calendar year 1922 28 

Distributed and undistributed earnings of corporations reporting net 

taxable income of $2,000 and over in 1922 28 

Text table — Grand summary of all industries 29 

Income returns by States 30 

Combined personal and corporation income and tax 30 

Text table — Personal and corporation income and tax by States 

and Territories, calendar year 1922 30-31 

Income prom foreign investments and returns op aliens 31 

Text tables — 

Income from sources within the United States and its possessions. 31 

Income from sources in foreign countries 31 

Summary of income and tax reported by years 32 

Text tables — 

Number of personal returns, calendar years 1914-1922, by in- 
come classes 32 

Returns of net income by years, personal and corporation 32-33 

Income-tax yield by years, personal, partnership, and corporation. 33 
Personal returns, net income reported for calendar years, 1916- 

1922, by income classes __- 34 

Personal returns, tax yield for calendar years 1916-1922, by in- 
come classes 34-35 

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

individual, calendar years 1916-1922, by income classes 35 

Personal returns, income by sources for calendar years 1916-1922- 36 

Personal returns by counties and cities 37 

Capital stock tax returns 37-39 

Text tables — 1-5: 

1. Aggregate, Taxable and Nontaxable— Distribution by indus- 

trial groups 40-43 

2. Taxable — Distribution by industrial groups 44-47 

3. Nontaxable — Distribution by industrial groups. __ 48-51 

4. Distribution by size of capital stock fair value 52 

5. Distribution by States and Territories 53-54 

Federal estate tax returns 55 

Text tables — A-G : 

A. Returns of resident decedents distributed by size of net es- 

tate, showing form of property and nature of deductions. _ 58-63 

B. Returns of resident decedents distributed by size of net es- 

tate 64 

C. Returns of nonresident decedents distributed by size of net 

estate 64 

D. Simple and cumulative distribution by size of net estate — 

Aggregate Resident and nonresident decedents 65 



CONTENTS V 

Federal estate tax returns — Continued. 

Text tables— A-G— Continued. I'aee 

E. Vocational distribution by sex and size of net estate of the 

returns of resident decedents 66-69 

F. Returns of resident decedents distributed by size of net es- 

tate, age and sex, and single or married 70-72 

G. Returns of resident decedents distributed by States and 

Territories- --- 73-74 

basic tables 

Personal income-tax returns: 
United States tables — 1-7: 

1. Distribution by States 77-79 

2. Distribution by income classes 80-81 

3. Simple and cumulative distribution by income classes 82-84 

4. Sex and family relationship — Distribution bj' States 85-86 

5. Sex and family relationship — Distribution by income classes 87-89 

6. Distribution by sources and by States 90-92 

7. Distribution by sources and by income classes 93-95 

States and Territories tables — 13, 14: 

13. Distribution by income classes 158-224 

14. Returns by years 225-233 

Counties and cities tables — 15,16: 

15. Distribution by income classes by counties 233-258 

16. Distribution by cities 258-266 

Corporation income-tax returns: 

United States tables — 8, 9, 11: 

8. Distribution by States 96 

9. Distribution by industries 97-104 

11. Distribution by size of net income by industrial groups 136-142 

States and Territories tables — 10, 12: 

10. Distribution by industrial groups 105-135 

12, Returns by years 143-157 

supplement 
Distributed and undistributed earnings op corporations reporting 

net taxable income of $2,000 AND OVER FOR 1922 268-398 

Reprint of Senate Doc. 85, 68th Cong., 1st sess.. prepared in response 
to Senate Resolution 110 of January 7, 1924. 



■ ' Chabt Showing bv Income Cla-^c^-e:^ 

The: Number of Peb^onal Income Tax Betubn^ Filed 

Fob the Cai_e:nda» Yeiab eznoetd DEZCEMBEia 31, 1922 


Income Ctf^yrty fs5ssgs5»-o~;jssss';^"??4*,..u,5">.«»^«.«.»-r-.-^-/£----;;j~~~~K.225S5;5^ 
















^iUiillLJlHiUlli 1 M II 1 M M 1 M M M 1 1 1 iTM^^^m^m 


5 000 " 6,000 |||'''''''W'HP 1 


Ptt-rwu. Income Tax Kcturnj- Filed roe tm£ OLCNiua \fau / 


6 000 " 7,000 ^jfffffffff 




7.000 " e.ono ■■■■■■ 


1 Income CLAyyxj- Numsk of Ketuuij- i I , 


8.000 •• 9 """ WfTT 


$ 1. 000 TO 2,000 ... 2,471,181 


9,000 » \r,rsnn ■■■ 


J nni} ■ . 4,000 785,267 1 _|_ 


]ni\ni\ ,. )\nnn WM 


S,000 ' ■ 6,000 154,189 / 


11 000 " 12,000 H 


6.000 ' • 7.000 94.078 
7.000 • ' 8.000 63.804 


1£,000 ■■ 13.000 ■ 


8,000 ' ■ 9,000 44.746 ^^ 
fl.OOO ■ ■ 10.000 54,555 


13,000 •• 14,000 ■ ^ 


1 1 ,nnn • • 1 2 ,000 21.354 / 


14.000 '• 15,000 ■_ ' J- 


J3.000 • • 14.000 14,337 


15,000 " 20,000 ftW 


_i_l 15.000 •• 20,000 ...39.605 


20.000 " 25.000 !■ 1 


20,000 •• 25,000 21,446 / 

25.000 •• 30.000 13.225 


25.000 ■• 30,000 W 


40.000 ■ • 50,000 7,970 


30,000 " 40,000 ■ 


60.000 X 70.000 3.030 


40,000 " 50,000 f 


70,000" 80,000 l,»44 

80,000 ■• 90,000 1,401 


50,000 " 60,000 


lOO.Pnn •• icn.nno 2,171 


60,000 ■■ 70,000 j 


150.000 ■ • 200,000 763 
fnnnnn . . fsnfino 350 


70,000 ■• 80,000 




300,000 • • 4oo;ooo 20s , _|_ 


80,000 ■• 90,000 1 




500,000 ■ • 7501000 122 


90.000 •• 100,000 1 


1,000,000 •• 1,500,000 37 


100,000 " 150,000 ! 




j:\nnn,nnn . . x.oon.nnn 10 


150,000 •• 200.000 t 


.T nnn nnn • ■ ^nnn,onn s 


200,000 " 250,000 


s.oon.ooo AM nvrp. .4. 


ThTiL 8,787,481 ... _|_ 


250,000 " 300,000 




300,000 " 400,000 1 


l?,EC*ptTVIr*TION \ . _^ 


400,000 " 500,000 




500,000 " 750,000 




750,000 •• 1.000,000 ^ 


OR WlfHOUT DEPEHDENT CHUttN, MttUDme 


1,000,000 ■• 1,500,000 1 


THFH FIIFB ^TMBJTF tFTUBSJ- 3,.5«S,302 


1,500,000 " 2,000,000 


Hfn- hw if rmwr f ^9?'.f^^ 


2,000.000 •■ 3.000,000 


Ml OTHFf-MFN 1 mX,S3S 


3,000,000 " 4.000.000 


COMMUKiry PWPreTY Z7.S40 


4,000,000 •• 5,000,000 t 




5,000,000 AND OVEB | 1 


L I_ 1 1 1 II 1 1 1 1 1 1 1 1 1 1 1 II LI 1 II II 1 II 1 1 1 II IIj' 'L^ _ _ _ _lI -1 


• '25SfigS5SS§S3SSgS5SggS5SS'g's'5's'sgS3SSgS5SS\§S5SS§S$SSSS5SSgS§S| 

---„„MMi.<M.,.»,K,K>H>r>^<i«.»^ioi<iioi«>io'0">«<»i»r»r»Nr«^|--2S553SS~<>!SC5SS*SSSS 




Tmou-^aisid^- \i U 



10503°— 24. (Kacep. 1.) 



STATISTICS OF INCOME, CALENDAR YEAR 1922 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, December 19, 1924- 
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, 1922, and filed in 1923. There are also included 
herein tables prepared from capital stock tax returns for 1923 
(July 1, 1922-June 30, 1923), and Federal estate tax returns filed 
from January 1, 1923, to December 31, 1923, inclusive. 

RETURNS FILED 

The number of individuals who filed income-tax returns for the 
calendar year ended December 31, 1922, was 6,787,481. The 
aggregate net income reported by these returns was $21,336,212,530, 
and the tax amoimted to $861,057,308. As compared with 1921, 
the above figures show an increase of 125,305 or 1.88 per cent in the 
number of returns filed, and an increase amoimting to $1,759,000,002 
or 8.98 per cent in the total net income reported, as well as an in- 
crease of $141,670,202 or 19.69 per cent in the total tax. 

The number of corporation income-tax returns for the calendar 
year 1922, was 382,883. Of these 212,535 reported net income 
amounting to $6,963,811,143; income tax $775,310,154, and excess 
profits tax on net income earned from July 1, 1921, to December 31, 
1921, reported on fiscal year returns whose accounting period termi- 
nated prior to July 1, 1922, $8,466,114; total tax $783,776,268. 

For the calendar year 1921 the niunber of corporation returns was 
356,397, of which 171,239 reported net income totaling $4,336,047,813 
and tax aggregating $701,575,432. 

The aggregate net income and total tax (individuals and corpo- 
rations) for each of the years 1917-1922 inclusive, are as follows: 





Net income 


Taxes 


Total tax 


Year 


Amount 


Increase or 
decrease 


Income tax 


War profits 
and excess 
profits tax 


Amount 


Increase or 
decrease 


1917.... 


$24, 382, 743, 418 
24, 286, 150, 604 
29, 270, 909, 906 
31, 638, 283, 996 
23, 913, 260, 341 
28, 300, 023, 673 




$1, 093, 941, 202 

1, 780, 920, 318 

2, 013, 165, 992 
1,711,561,978 
1, 085, 830, 727 
1, 636, 367, 462 


$1, 739, 997, 521 

2, 505, 565, 939 

1, 431, 805, 690 

988, 726, 351 

335,131,811 

8,466,114 


$2. 833, 938, 723 
4, 286, 486, 257 
3, 444, 971, 682 
2, 700, 288, 329 
1, 420, 962, 538 
1, 644, 833, 576 




1918.... 
1919.... 
1920.-.. 
1921.... 
1922.... 


-$96,592,814 
4, 984, 759, 302 
2, 367, 374, 090 
-7, 725, 023, 655 
4, 386, 763, 332 


$1, 452, 547, 534 

-841, 514, 575 

-744, 683, 353 

-1,279,325,791 

223,871,038 



2 STATISTICS OF INCOME 

PERSONAL INCOME TAX RETURNS 

The following table shows the distribution of the personal returns 
by States and Territories, as well as the per capita income and tax, 
according to the population of the United States as of July 1, 1922, 
as estimated by the Bureau of the Census. The proportion of the 
population filing returns was 6.20 per cent. The per capita net 
income reported was $194.72 and the per capita income tax was 
$7.86. For the preceding year, based on the census for 1920, the 
proportion of the population filing returns was 6.28 per cent, the 
per capita income reported was $184.65 and the per capita tax was 
$6.79. 

The average net income per return for 1922 was $3,143.46, the 
average amount of tax $126.86, and the average tax rate 4.04 per 
cent. 



STATISTICS OF INCOME 3 

Personal returns, by States and Territories, and per capita distribution, calendar 

year 1922 





Population 
as of July 

1, 1922 

(estimated 

by Bureau 

of the 

Census) 


Returns 


Net Income 


Tax 


States and territories 


Number 


Per cent 
of total 


Amount 


Per cent 
of total 


Amount 


Per cent 
of total 


Alabama 


2, 402, 273 

55, 0S6 

367, 589 

1, 797, 978 

3, 697, 070 
975, 837 

1, 449, 097 

228, 330 

437, 571 

1, 024. 054 

2, 969, 664 

272, 392 

459, 233 

6, 703, 312 

2, 989, 493 

2, 450, 180 

1. 789, 423 
2, 449, 263 
1, 835, 106 

774, 617 
1, 489, 399 
3, 977, 490 
3,889,418 
2, 467, 318 

1. 790, 618 
3, 432, 566 

593, 396 

1, 323, 193 

77, 407 

446, 304 
3, 315, 231 

368, 861 
10, 712, 680 
2, 649, 982 

664, 850 
6, 014, 914 
2, 123, 851 

811,875 
8, 991, 666 

620, 308 

1, 727, 070 
650, 108 

2, 377, 308 
4,860,658 

468, 979 
352, 428 
2, 372, 940 
1, 466, 926 
1, 526, 169 
2, 708, 858 
206, 875 


43, 612 


0.64 


$126, 908, 473 


0.59 


$2, 892, 298 


0.34 


Alaska* 




Arizona .. 


20, 079 
32, 072 

420,923 
67, 463 

128, 431 
17, 141 
77,923 
41, 531 
69, 988 
11, 597 
23,369 

614,449 

153,469 

131,870 
86,915 
69, 666 
66, 972 
43, 041 

110, 896 

397, 241 

267,953 

122, 885 
26, 897 

173, 728 
38, 044 
67, 503 
9,723 
31, 787 

301, 834 

11,553 

1, 102, 748 

58, 009 

18, 750 

364, 988 
72, 063 
61,879 

587, 770 
50, 076 
26, 830 
21, 465 
63, 555 

186, 865 
27, 325 
17, 901 
71, 523 

123,216 
69, 501 

160, 519 
21, 943 


.30 

.47 

6.20 

.99 

1.89 

.25 

1.15 

.61 

1.03 

.17 

.34 

9.05 

2.26 

1.94 

1.28 

1.03 

.99 

.63 

1.64 

5.85 

3.95 

1.81 

.40 

2.56 

.56 

.99 

.14 

.47 

4.45 

.17 

16.25 

.85 

.28 

5.38 

1.07 

.92 

8.66 

.74 

.40 

.32 

.94 

2.75 

.40 

.26 

1.05 

1.82 

1.02 

2.36 

.32 


48, 459, 738 

95, 625, 678 

1, 357, 524, 521 

184, 572, 407 

401, 720, 143 

63, 981, 068 

231, 328, 739 

132, 047, 020 

199, 432, 531 

37, 122, 696 

51, 166, 793 

1, 927, 637, 451 

426, 365, 818 

359, 562, 822 

211,061,984 

200, 048, 892 

203, 664, 606 

129, 857, 441 

386, 830, 236 

1,237,893,477 

796,411,946 

348,740,625 

76,981,743 

526, 387, 658 

83,903,851 

177,969,193 

22, 397, 460 

85, 577, 058 

1, 032, 262, 375 

28, 982, 814 
4,110,588,989 
171,929,259 
43, 767, 089 
1,138,934,714 
217, 555, 604 
161, 226, 232 

2, 005, 570, 020 
171, 409, 669 

72, 755, 770 

48,949,551 

190,723,937 

546, 901, 576 

67, 744, 653 

51, 653, 367 

207,277,342 

300, 523, 342 

196. 777, 359 

401,670,058 

48, 826, 743 


.23 

.45 

6.36 

.87 

1.88 

.25 

1.08 

.62 

.93 

.17 

.24 

9.04 

2.00 

1.69 

.99 

.94 

.95 

.61 

1.81 

5.80 

3.73 

1.63 

.36 

2.47 

.39 

.83 

.10 

.40 

4.84 

.14 

19.27 

.81 

.21 

5.34 

1.02 

.76 

9.40 

.80 

.34 

.23 

.90 

2.56 

.32 

.24 

.97 

1.41 

.92 

1.88 

.23 


687, 026 
2, 314, 409 

43,778,932 
4, 869, 555 

13, 130, 562 
1, 833, 712 
8, 336, 587 
4, 059, 859 
4, 567, 769 
1, 387, 398 
478, 706 

77, 196, 407 
9,578,511 
5, 466, 397 
3, 246, 097 
4, 676, 804 
6, 353, 674 
3, 896, 892 

15, 363, 765 

67, 781, 194 

34, 965, 003 
9, 419, 301 
1,803,632 

15, 972, 706 

1, 029, 195 

3, 165, 433 

258, 732 

2, 133, 631 

40, 982, 616 

383, 750 

273, 960, 079 

4,908,611 

453, 219 

39, 310, 406 
6, 414, 336 
4, 239, 789 

93. 573, 659 

9; 351, 580 

1, 268, 305 

548, 688 

4, 902, 612 

14,119,655 
956,929 
1, 573, 655 
4, 919, 485 
5, 148, 477 
4, 594, 653 
9, 126, 855 
687, 062 


.08 


Arkansas 


.27 


California 


5.09 


Colorado 


.57 




1.52 


Delaware 


.21 


District of Columbia. 
Florida 


.97 
.47 


Georgia 


.53 


Hawaii 


.16 


Idaho - 


.06 


Illinois 


8.96 


Indiana 


1.11 


Iowa 


.63 


Kansas. 


.38 


Kentucky 


.54 


Louisiana 


.62 


Maine 


.45 


Maryland-- 


1.79 


Massachusetts 

Michigan 


6.72 
4.06 


Miimesota 


1.09 


Mississippi 


.21 


Missouri 


1.86 


Montana 


.12 


Nebraska . 


.37 


Nevada 


.03 


New Hampshire 

New Jersey . 


.25 
4.76 




.04 


New York 


31.82 


North Carolina 

North Dakota 

Ohio 


,57 
.05 

4.57 


Oklahoma 

Oregon . 


.74 
.49 


Pennsylvania 

Rhode Island... 

South Carolina 

Tennessee 

Texas 


10.87 
1.08 
.15 
.06 
.57 
1.64 


Utah 


.11 




.18 


Virginia 


.57 


Washington ' 

West Virginia 


.60 
.53 
1.06 


Wyoming 


.08 






Total 


109, 552, 128 


6, 787, 481 


100.00 


21, 336, 212, 530 


100.00 


861,057,308 


100.00 







•Alaska included in Washington. 



4 STATISTICS OF INCOME 

Personal returns, by States and Territories, and per capita distribution, calendar 

year 1922 — Continued 





Per cent 
of popu- 
lation 
filing 
returns 


Average 

net 
income 

per 
return 


Average 
amount 

of tax 
per 

return 


Per 
capita 

net 
income 
reported 


Per 

capita 

income 

tax 


Per cent of increase or 
decrease as to 1921 ' 


States and territories 


Number 

of 
returns 


Net 
income 


Tax 


Alabama.. 


1.82 


.$2, 909. 94 


$66. 32 


$52. 83 


$1.20 


1.40 


8.37 


6 58 


Alaska • 




Arizona . 


5.46 
1.78 

11.39 
6.91 
8.86 
7.51 

17.81 
4.06 
2.35 
4.25 
5.09 
9.17 
5.13 
5.38 
4.86 
2.84 
3.65 
5.56 
7.45 
9.99 
6.89 
4.98 
1.50 
5.06 
6.41 
5.10 

12.56 
7.12 
9.10 
3.13 

10.29 
2.19 
2.82 
6.07 
3.39 
7.62 
6.54 
8.07 
1.55 
3.30 
2.67 
3.84 
5.82 
5.08 
3.01 
8.3S 
4.55 
5.92 

10.61 


2, 413. 45 
2, 981. 59 
3,225.11 
2, 73.5. 91 
3, 127. 69 
3, 149. 24 
2, 968. 68 
3, 179. 48 

2, 849. 52 

3, 201. 06 
2, 189. 52 
3, 137. 18 
2, 778. 19 
2, 726. 65 
2, 428. 37 

2, 871. 54 

3, 041. 04 
3, 017. 06 
3. 488. 23 
3,116.23 
2, 971. 73 
2, 837. 83 
2, 862. 09 
3, 029. 92 
2, 205. 44 
2, 636. 46 
2, 303. 55 
2, 692. 20 
3,419.97 

2, 508. 68 

3, 727. 41 

2, 963. 84 
2, 334. 24 
3, 120. 47 

3, 018. 96 
2. 605. 51 
3, 412. 17 
3, 422. 99 
2,711.73 

2, 280. 44 

3, 000. 93 
2, 921. 29 
2, 479. 22 
2, 885. 50 
2. 898. 05 
2, 439. 00 
2, 831. 29 
2, 502. 32 
2, 225. 16 


34.21 
72.16 
104. 01 
72.18 
102. 23 
106. 98 

106. 98 
97.75 
65.12 

119. 63 
20.48 

125.64 
62.41 
41.45 
37.35 
67.13 
79.94 
90.54 

138. 54 

145. 46 

130. 47 
76.65 
67.06 
91.94 
27.05 
46.89 
26.61 
67.12 

135. 81 
33.22 

248. 43 
84.62 
24.17 

107. 70 
89.01 
68.52 

1,59. 20 
186. 75 
47.27 
25.56 
77.14 
75.56 
34.98 
87.90 
68.78 
41.78 
66.11 
56.86 
31.31 


131. 83 
53.19 
367. 19 
189. 14 
277. 22 
236. 42 
528. 66 
128. 95 
67.15 
136. 28 
111.42 
287.56 
142. 62 
146. 75 
117.94 
81.67 
110.98 
167. 64 
259. 72 
311. 22 
204.76 
141. 34 
42.99 
1.53. 35 
141. 39 
134. 50 
289. 35 
191. 74 
311.36 
78.57 
383. 71 
64.85 
65.83 
189. 35 
102. 43 
198. 58 
223. 04 
276. 33 
42.13 
75.29 
80.22 
112.31 
144. 45 
146. 56 
87.35 
204.87 
128. 94 
148. 28 
236. 02 


1.87 
1.29 

11.84 
4.99 
9.06 
8.03 

19.05 
3.96 
1.53 
5.09 
1.05 

11.51 
3.20 
2.23 
1.81 
1.91 
2.92 
5.03 

10.32 

14.53 
8.99 
3.82 
1.01 
4.65 
1.73 
2.39 
3.34 
4.78 

12. 36 
1.02 

25.57 
1.85 
.68 
6.40 
3.02 
5.22 

10.41 

15.08 
.73 
.84 
2.06 
2.90 
2.04 
4.46 
2.07 
3.50 
3.01 
3.37 
3.32 


8.67 

-5.20 

9.02 

-3. 18 

4.19 

7.88 

-13.39 

-1.70 

3.35 

1.01 

1.71 

.47 

2.11 

18.29 

-2.11 

.24 

-1.45 

-3.05 

-1.83 

2.27 

7.12 

-1.30 

5.01 

.70 

3.08 

-6.06 

.04 

-1.93 

12.17 

-1.93 

3.38 

31.36 

1.68 

-. 58 

3.87 

-1.47 

-.5. 37 

4.20 

6.64 

-1.00 

4.28 

-6. 66 

4. .58 

.87 

-6.21 

6.50 

-7.67 

8.12 

-2.10 


.31 
3.25 

16. 22 
5.78 

17.11 

23.59 
-6.85 

10.45 

10.60 

-1.90 
2.87 
5.11 
4.95 

14.60 
-2.84 
4.04 
2.91 
4.20 
4.92 
7.36 

21.08 
2.32 

28.08 

5.30 

2.91 

-1.08 

-.26 
3.92 

20.47 
4.11 

13.62 

34.33 
1.71 
7.44 

13.42 
1.03 
3.52 
8.78 
6.59 
3.95 

11.56 
1.68 
8.02 
8.60 

-.51 

14.66 

-5.01 

5.77 

-4.36 


32 98 


Arkansas . 


24 01 


California 


20. 14 


Colorado 


26.06 


Connecticut 


23.48 


Delaware 


42.77 


District of Columbia- 
Florida 


8.20 
38. 59 


Georgia 


17 08 


Hawaii. 


—4.44 


Idaho . 


—3 03 


Blinois. 


12.57 


Indiana... 


6.74 


Iowa 


—6.36 


Kansas . . 


—4.31 


Kentucky 


8.83 


Louisiana 


.92 


Maine. 


—1.96 


Maryland... 


5.68 


Massachusetts 

Michigan 


24.17 
44.50 


Minnesota 


8.30 


Mississippi 


68.70 


Missouri . 


8.95 


Montana. 


—2.16 


Nebraska 


-4.89 


Nevada 


-21. 43 


New Hampshire 

New Jersey 


21.28 
23.23 


New Mexico 


9.13 


New York 


29.98 


North Carolina .. 

North Dakota 

Ohio 


30.53 
-6.70 
17.09 


Oklahoma. 


52.49 


Oregon . 


-14.38 


Pennsylvania 

Rhode Island 

South Carolina.. 

South Dakota... 

Tennessee 


10.53 
1.25 
1.75 
4.58 

23.06 


Texas 


11.46 


Utah 


13.41 


Vermont 


36.15 


Virginia . . 


18.23 


Washington' 


4.86 


West Virginia 

Wisconsin 


.34 
1.74 


Wyoming 


-12. 28 






Total 


6.20 


3, 143. 46 


126. 86 


194. 72 


7.86 


1.88 


8.98 


19.69 







'Alaska included in Washington. 



* Minus sign (— ) indicates decrease. 



statistics of income 5 

simple and cumulative distribution, by income classes 

(personal returns) 

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

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

year 1922 





Returns 


Income classes 


Simple distribution 


Cumulative distribution 


Cumulative per- 
centage 




Number in 
eacli class 


Per cent 
of total 


Over the class 
below 


Under the class 
above 


Over the 
class 
below 


Under 

the class 

above 


Under $1,000 


402, 076 

2,471,181 

2, 129, 898 

1, 190, 115 

391, 373 

151, 329 

35, 478 

12,000 

2,171 

1,323 

309 

161 

67 


5.92 
36.41 
31.38 
17.53 
5.77 
2.23 
.5227 
.1768 
.0330 
.0195 
.0046 
.0024 
.0010 


6,787,481 

6, 385, 405 

3, 914, 224 

1, 784, 326 

594,211 

202, 838 

51,509 

16, 031 

4,031 

1,860 

537 

228 

67 


402, 076 
2, 873, 257 
6, 003, 155 
6, 193, 270 
6, 584, 643 
6, 735, 972 
6, 771, 450 
6, 783, 450 
6, 785, 621 
6, 786, 944 
6, 787, 253 
6, 787, 414 
6, 787, 481 


100.00 
94.08 
57.67 
26.29 
8.76 
2.99 
.76 
.2373 
.0605 
.0275 
.0080 
.0034 
.0010 


5.92 


$1,000 to $2,000 


42.33 


$2,000 to $3,000 . 


73.71 


$3,000 to $5,000 


91.24 


$5,000 to $10,000 

$10,000 to .$25,000 

$25,000 to $,50,000 

$.50,000 to $100,000 

$100,000 to $150,000 

$150,000 to $300,000. 

,$300,000 to $500,000. 

$500,000 to $1,000,000 

$1,000,000 and over 


97.01 
99.24 
99. 7627 
99. 9395 
99. 9725 
99. 9920 
99. 9966 
99. 9990 
100.00 


Total 


6,787.481 


100.00 














. 





Net income 


Income classes 


Simple distribution 


Cumulative distribution 


Cumulative per- 
centage 




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 

$1,000 to .$2,000 

12,000 to $3,000 

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


$247, 564, 383 

3, 630, 570, 922 
,5, 1,53, 497, 408 

4, 500, 557, 809 
2. 641, 904, 702 
2. 255, 871, 780 
1. 208, 273, 932 

805,223,854 
260, 203, 553 
266, 814, 381 
116,672,075 
107, 670, 678 
141, 386, 993 


1.16 

17.02 

24.16 

21.09 

12.38 

10. 57 

5.66 

3.77 

1.22 

1.25 

.55 

.51 

.66 


$21. 336, 212, 530 

21, 088, 648, 147 

17,458,077,225 

12, 304, 579, 757 

7, 804, 021, 948 

5,162,117,246 

2, 906, 245, 466 

1,697,971,534 

892, 747, 680 

632, 544, 127 

365, 729, 746 

249, 057, 671 

141, 386, 993 


$247, 564, 383 
3. 878, 135, 305 
9, 031, 032, 773 
13, 532, 190, 582 
16, 174, 095, 284 
18, 429, 967, 064 
19, 638, 240. 996 
20, 443, 464, ,8.50 
20, 703, 668, 403 
20, 970, 482, 784 
21, 087, 154, 859 
21, 194, 825, 537 
21, 336, 212, 530 


100.00 

98.84 

81.82 

57.66 

36.57 

24.19 

13.62 

7.96 

4.19 

2.97 

1.72 

1.17 

.66 


1.16 
18.18 
42.34 
63 43 


$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 

$50(J,000 to $1,000,000 .... 
$1,000,000 and over 


75.81 
86.38 
92.04 
95.81 
97.03 
98.28 
98.83 
99.34 
100.00 


Total. 


21, 336, 212, 530 


100.00 





















6 STATISTICS OF INCOME 

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

year 1922 — Continued 





Tax 


Income classes 


Simple distribution 


Cumulative distribution 


Cumulative per- 
centage 




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 


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


0.03 
3.15 
2.41 
5.52 
8.17 
14.35 
14.60 
16.73 
8.29 
11.47 
5.05 
4.48 
5.75 


$861, 057, 308 
860, 810, 672 
833. 729, 583 
812, 999, 846 
765, 466, 540 
695, 078, 028 
571, 502, 068 
445,805,419 
301, 712, 864 
230, 375, 618 
131,565,210 
88, 076, 983 
49, 617, 639 


$246, 636 
27, 327, 725 
48, 057, 462 
95, 590, 768 
165, 978, 680 
289, 554, 640 
41.5, 251, 889 
559, 344, 444 
630, C81, 690 
729, 492, 298 
772, 980, 325 
811,539,669 
861,057,308 


100.00 
99.97 
96.82 
94.41 
88.89 
80.72 
66. 37 
51.77 
35.04 
26.75 
1,S.28 
10.23 
5.75 


0.03 


$1,000 to $2,000 


3.18 


$2,000 to $3,000 


5.59 


$3,000 to $5,000 


11.11 


$5,000 to $10,000 


19.28 


$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 


33.63 
48.23 
64.96 
73.25 
84.72 
89.77 
94. 25 
100. 00 


Total 


861,057,308 


100. 00 





















classification by sex and family relationship (personal 

returns) 

The following table shows the distribution of the personal returns 
according to fasnily relationship. 

Distribution of personal returns, by sex and family relationship, calendar year 1922 



Status of family relationship 



Joint returns of husbands and 
wives, with or without depend- 
ent children, and of husbands 
whose wives, though living with 
them, filed separate returns 

Wives making separate returns 
from husbands. 

Heads of families, men 

Heads of families, women 

All other, men 

All other, women 

Community property income 

Total 



Returns 



Number Per cent 



3, 566, 302 



101, 
392, 
135, 
1, 823, 
740, 
27, 



6, 787, 481 



52.54 

1.50 

.5.78 

2.00 

26. 86 

10.91 

.41 



100.00 



Net income 



Amount Per cent 



$13, 673, 813, 586 

638, 861, 786 
1,091,277,129 

361, 518, 333 
3, 758, 958, 708 
1, 603, 593, 915 

208, 189, 073 



21, 336, 212, 530 



64.08 

3.00 
6.12 
1.69 
17.62 
7.51 



100.00 



Tax 



Amount Per cent 



$530, 002, 410 

66, 948, 574 
30, 810, 860 
10, 953, 248 
141, 766, 756 
68, 223, 948 
12,361,512 



861.057,308 



61.57 

7.77 
3.58 
1.27 
16.46 
7.92 
1.43 



100.00 



STATISTICS OF INCOME 7 

INCOME EXEMPT FROM NORMAL TAX (PERSONAL RETURNS) 

The amount of net income specifically exempt from normal tax 
on account of personal exemptions, dividends, interest on Govern- 
ment obligations not wholly exempt from tax, and capital net gain 
from sale of assets held for more than two years, is shown in the 
following table: 

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

year 1922 



Distribution 



Personal exemption and credit for dependents 

Dividends --. 

Interest on Government obligations not vrholly exempt from tax 
Capital net gain from saJe of assets held for more than two years. 

Total exemptions 

Less excess amount 

Net income exempt from normal tax 

Net income subject to normal tax 

Total, less prior year losses 

Prior year losses 

Total net income 



Amount 



$14, 701, 

2, 664, 

33, 

249, 



961. 250 
219, 081 
988, 634 
247, 583 



17, 649, 
2, 740, 



416, 548 
087, 066 



14, 909, 
6, 381, 



329, 482 
662, 189 



21, 290, 
45, 



991, 671 
220,859 



21, 336, 212, 530 



Per cent 
of total 

net 
income 



29.91 



99.79 
.21 



100. 00 



SOURCES OF INCOME (PERSONAL RETURNS) 

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

Distribution by sources, personal income, calendar year 1922 



Source of income 


Amount 


Per cent 
of total 
income 


Personal industry: 

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


$13, 693, 992, 791 
5, 258, 250, 071 


55.06 


Business, trade, commerce, partnerships, farming, and profits from in- 
cidental sales of real estate, stocks, bonds, and other property 


21.14 






Total 


18, 952, 242, 862 


76.20 






Property: 

Rents and royalties 


1, 224, 928, 998 
2, 030, 517, 413 
2, 664, 219, 081 


4.92 


Interest on bonds, notes, etc., including fiduciary income 


10.72 




8.16 






Total 


5, 919, 665, 492 


23.80 








24, 871, 908, 354 
3, 535, 695, 824 


100.00 




14.22 








21, 336, 212, 530 


85.78 







8 STATISTICS OF INCOME 

80URCER OF INCOME AND DEDUCTIONS BY INCOME CLASSES (PERSONAL 

RETURNS) 

The distribution of income from personal industry 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 

1922 



Income cLoss 



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



Total 24,871,908,354 



Total income 



$763. 

4.029, 

5. 642. 

5, 098, 

3, 127, 

2, 687, 

1, 461, 

971, 

321, 

330, 

141, 

130, 

168, 



055, 689 
062. 127 
086, 878 
810, 949 
162, 162 
121,117 
147, 789 
060, 578 
950, 242 
055, 749 
618, 352 
681,281 
095, 441 



Income from personal 
industry 



Amount 



3,621, 

5, 007, 

4, 240, 

2, 266, 

1, 645, 

764, 

455, 

141, 

144, 

59, 

52, 

73, 



074, 380 
859, 608 
745. 207 
445, 619 
487, 425 
100, 130 
178, 805 
994, 429 
704, 221 
034, 570 
997, 606 
955, 912 
664, 950 



18, 952, 242, 862 



Per cent 

of total 

income in 

each class 



62.65 
89.89 
88.76 
83.17 
72.48 
61.22 
52.30 
46.96 
44.01 
43.64 
42.37 
40.52 
43.82 



Income from property 



Amount 



Per cent 

of total 

income in 

each class 



$284, 
407, 
634, 
858, 
860, 
1,042, 
696, 
515, 
180, 
186, 
81, 



981, 309 
202. 519 
341, 671 
365, 330 
674, 737 
020, 987 
968, 984 
066, 149 
246, 021 
021, 179 
620, 746 
725, 369 
430, 491 



76. 20 5, 919, 665, 492 



37. 35 
10.11 
11.24 
16. 83 
27.52 
38.78 
47.70 
.53.04 
55.99 

56. 36 

57. 63 
59.48 
56.18 



23.08 



Income class 



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 

$2.5,000 to S.SO.OOO 

$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 3,535,695,824 



General deductions 



Per cent 

of total 

income in 

each class 



$51.5, 



485, 
431, 
252, 
165, 
61, 
63, 
24, 
23, 
26, 



491, 306 
491, 205 
589, 410 
253, 140 
257, 460 
249, 337 
873, 857 
836, 724 
746, 689 
241, 368 
946, 277 
010, 603 
708, 448 



67.56 
9.89 
8.66 
11.73 
15.52 
16. 05 
17.31 
17.08 
19.18 
19.16 
17.62 
17.61 
15.89 



Total net income 



Amount 



$247, 

3, 630, 

5, 153, 

4,500, 

2,641, 

2, 255, 

1, 208, 

805, 

260, 

266, 

116, 

107, 

141, 



564, 383 
570, 922 
497, 468 
557, 809 
904, 702 
871, 780 
273, 932 
223, 854 
203, 553 
814, 381 
672, 075 
670, 678 
386, 993 



14.22 



21, 336, 212, 530 



Per cen( 

of total 

income in 

each class 



32. 44 
90.11 
91.34 
88.27 
84.48 
83. 95 
82. 69 
82.92 
80.82 
80.84 
82.38 
82.39 
84.11 



85.78 



STATISTICS OP INCOME 



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 1922 



Income classes 


Wages and 
salaries 


Business 


Partnerships 


Profits from 
sales of real 

estate, stocks, 
and bonds 
other than 
assets held 

for more than 
two years 


Capital net 
gain from 

sale of 

assets held 

for more 

than two 

years 


Under $1,000.. 


$280,849,117 

3, 204, 869, 201 

4, 225, 557, 137 
3, 049, 263, 474 
1, 375, 158, 897 

911,137,593 

369, 682, 216 

182, 432, 450 

45, 572, 191 

31, 298, 425 

8, 720, 980 

4, 480, 244 

4, 970, 866 


$139, 457, 348 

303, 804, 342 

566, 907, 605 

817, 161, 943 

494, 223, 754 

299, 200, 643 

123, 331, 020 

60, 177, 044 

14, 724, 503 

11, 695, 805 

4, 076, 334 

2, 530, 653 

2, 480, 150 


$26, 121, 626 

84, 025, 142 

152, 071, 290 

246, 726, 233 

247, 177, 019 

266, 067, 496 

163, 602, 383 

119, 642, 452 

43, 671, 026 

44, 303, 339 

17, 783, 868 

8, 738, 103 

7, 197, 370 


$31, 646, 289 

29, 160, 923 

63, 209, 176 

127, 293, 969 

149, 927, 755 

168, 694, 398 

91, 038, 754 

42, 370, 238 

12, 271, 363 

14, 459, 646 

4, 563, 901 

3, 243, 992 

4, 223, 594 




$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 


$16,524 432 


$50,000 to $100,000 


51, 372, 245 
25, 465, 138 
42, 277, 355 


$100,000 to $150,000_ 


$150,000 to $300,000 


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


24, 852, 523 


$500,000 to $1,000,000 

$1,000,000 and over.. 


33, 962, 920 
54, 792, 970 






Total 


13, 693, 992, 791 


2, 839, 771, 144 


1, 427, 127, 347 


742, 103, 997 


249, 247, 583 







Income classes 


Rents and 
royalties 


Interest and 

investment 

income 


Interest 
on Gov- 
ernment 

obliga- 
tions not 

wholly 

exempt 
from tax 


Dividends 


Fiduciary 


Total income 


Under $1,000 


.$83. SOa. 141 

152,446,961 

244. 493, 481 

261.992.925 

192, 949, 841 

151,752,772 

06, 305, 765 

36,511,526 

12.999.315 

10, 393, 189 

3,141.042 

3, 032, 935 

. 5, 103, 105 


$88, 855, 023 

183, 988, 662 

272, 048, 166 

342, 773, 834 

264, 723, 598 

260, 880, 502 

146, 619, 530 

94, 164, 044 

29, 313, 319 

28, 060, 727 

9, 335, 749 

10, 568, 896 

7, 268, 865 


$1, 586, 281 

215, 139 

271, 763 

953, 347 

6, 820, 872 

9, 095, 372 

6, 203, 883 

4, 249, 111 

1, 252, 413 

1, 268, 977 

787, 744 

388, 352 

895, 380 


$102, 952, 855 
59, 777, 274 
100, 669, 660 
227, 320, 343 
356, 316, 635 
562, 751, 471 
439, 944, 053 
352, 045, 279 
126, 176, 151 
133, 995, 969 
64, 308, 854 
58, 974, 757 
78, 985, 780 


$7, 781, 009 
10, 774, 483 
16, 858, 601 
25, 324, 881 
39, 863, 791 
57, 540, 870 
37, 895, 753 
28, 096, 189 
10, 501, 823 
12, 302, 317 
4, 047, 357 
4, 760, 429 
2, 177, 361 


$763, 055, 689 


$1,000 to $2,000 

$2,000(0 $3.000 

$3,000 to $5,000 

$5,000 to $10,000 

$10,000 to $25,000 

$25,000 to $50,000 

$50,000 to $100.000 

$100,000 to $150,000 

$150,000 to $300,000 

$300,000 to $500,000 

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


4, 029, 062, 127 

5, 642, 086, 878 

5, 098, 810, 949 

3, 127, 162, 162 

2, 687, 121, U7 

1, 461, 147, 789 

971, 060, 578 

321, 950, 242 

330, 055, 749 

141, 618, 352 

130, 681, 281 

168, 095, 441 


Total 


1, 224, 928, 998 


1, 738, 600, 915 


33, 988, 634 


2, 664, 219, 081 


257, 927, 864 


24, 871, 908, 354 





10 



STATISTICS OP INCOME 



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 pro- 
portion from each source expressed in percentages, calendar year 1922 











Profits 


Capi- 
tal net 
gain 






Inter- 
est on 
Gov- 
















from 


from 




Inter- 


ment 
obliga- 
tions 
not 
wholly 








Income classes 


Wages 
and 
sala- 
ries 


Busi- 
ness 


Part- 
ner- 
Ships 


sales of 

real 
estate, 
stocks 


sale of 

assets 

held 

for 


Rents 
and 

royal- 
ties 


est and 
invest- 
ment 
in- 


Divi- 
dends 


Fidu- 
ciary 


Total 

in- 
come 










and 


more 




come 
















bonds 


than 
two 
years 






empt 
from 
tax 








Under $1,000 


36. 81 
79.54 


18.28 
7.54 


3.42 
2.08 


4.15 
.72 




10.98 
3.77 


11.64 

4.56 


0.21 

.05 


13.49 
1.48 


1.02 
.26 


100.00 


$1,000 to $2,000 


100.00 


$2,000 to $3,000 


74.88 
50.80 


10.03 
16.02 


2.69 
4.84 


1.12 
2.50 




4.33 
5.14 


4.82 
6.72 


.05 
.02 


1.78 
4.46 


.30 
.50 


100.00 


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


100.00 


$5,000 to $10,000 


43.97 


15.80 


7.90 


4.79 




6.17 


8.49 


.22 


11.39 


1.27 


100. 00 


$10,000 to $25,000 


33.91 


11.13 


9.90 


6.28 




6.65 


9.71 


.34 


20.94 


2.14 


100.00 


$25,000 to $50,000 


25.30 


8.44 


11.21 


6.23 


1.13 


4.54 


10.03 


.42 


30.11 


2.59 


100.00 


$50,000 to $100,000 


18.79 


6.20 


12.32 


4.36 


5.29 


3.76 


9.70 


.44 


36.25 


2.89 


100.00 


$100,000 to $150,000 


14.15 


4.57 


13.57 


3.81 


7.91 


4.05 


9.10 


.39 


39.19 


3.26 


100. 00 


$150,000 to $300,000 


9.48 


3.54 


13.42 


4.38 


12.81 


3.15 


8.51 


.38 


40.60 


3.73 


100.00 


$300,000 to $500,000 


6.16 


2.87 


12.56 


3.22 


17.55 


2.22 


6.59 


.56 


45.41 


2.86 


100.00 


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


3.42 


1.94 


6.69 


2.48 


25.99 


2.32 


8.09 


.30 


45.13 


3.64 


100.00 


$1,000,000 and over 


2.95 


1.48 


4.28 


2.51 


32.60 


3.04 


4.32 


.53 


46.99 


1.30 


100.00 


Total 


55.06 


11.42 


5.74 


2.98 


1.00 


4.92 


6.99 


.14 


10.71 


1.04 


100.00 







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 
amomits 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 retm*ns. 

Income reported from business pursuits, personal returns, calendar year 1922 



Industrial groups 



Agriculture and related industries 

Mining and quarrying 

Manufacturing: 

Food products, beverages, 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 public utilities 

Trade 

Public service, professional, amusements, hotels, etc 

Finance, banking, insurance, etc 

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

Grand total , 



Number 
of busi- 
nesses 
reported 



104, 834 
3,006 



14,419 
11,022 
3,628 
428 
2,441 
295 
7,463 
1,025 
2,208 
8,682 
7,902 



Per cent 



59,513 



39, 543 

15, 776 

297, 133 

263, 592 

32, 746 

90,206 



906, 348 



11.57 
.33 



1.69 
1.22 
.40 
.05 
.27 
.04 
.82 
. 11 
.24 
.96 
.87 



6.57 



4.37 

1.74 

32.78 

29.08 

3.61 

9.95 



100.00 



Net income 



$231, 289, 998 
15, 932, 045 



50, 247, 515 
38,114,368 

9, 735, 514 

1, 688, 845 
13, 650, 049 

1, 695, 754 
28, 414, 008 

6, 773, 896 
10, 051, 864 
29, 046, 828 
31, 064, 881 



220, 384, 722 



146, 265, 967 
46, 991, 802 
891, 372, 487 
911, 624, 977 
129, 620, 971 

247, 388. 175 



2, 839, 771, 144 



Per cent 



8.16 
.56 



1.77 
1.35 
.34 
.06 
.48 
.06 
1.00 
.24 
.35 
1.02 
1.09 



7.76 



5.15 

1.62 

31.39 

32.10 

4.56 

8.71 



100.00 



STATISTICS OF INCOME 



11 



INTEREST AND TAXES PAID BY INDIVIDUALS 

The aggregate amounts of interest and taxes, not including income 
taxes, reported both under general deductions and in business expenses 
in the personal income tax returns for 1922 were the following: 

Interest $850,683,907 

Taxes (not including income taxes) 795, 047, 248 

INDIVIDUALS REPORTING NET INCOME OF $300,000 AND OVER 

During the period from 1916 to 1921, inclusive, the number of 
individuals reporting net income of ^300, 000 and over has, with the 
exception of 1919, steadily decreased from 1,296 in 1916 to 246 in 
1921. In 1922, however, this class, conforming to the tendency of 
all the income classes in that year, increased to 537. Of these 191 
reported net income of $300,000 and over for the first time during 
the entire period. 

An analysis of the returns filed by the 537 individuals for each of 
the years 1916-1922, to determine by sources the nature of the 
fluctuation in the income reported, is herewith set forth: 

In 1922, for the first time, gain from the sale of capital assets held 
for more than two years was taxed at 123/^ per cent instead of at the 
combined normal and surtax rates. The reduction of the tax on 
gains of this nature was conducive to the consummation of trans- 
actions in^'^olving the transfer of capital holdings, which the tax 
rates in the several previous revenue acts discouraged. . Gains 
from the sale of capital assets held for more than two years were a 
large contributing factor to the mcrease in the number of individ- 
uals reporting in the higher income classes, and 165 of the returns 
reporting net income of $300,000 and over would not have reached 
that class had it not been for gains of this nature. 

The aggregate net income reported by these 165 individuals was 
approximately $94,500,000. Of this the gain from the sale of 
capital assets amounted to $75,000,000. The proportion that such 
gain bears to the net income of this group of individuals is shown by 
income classes in the following tabulation. 

One hundred and sixty-five individuals reporting net income of $300,000 and over in 
1922, who would have reported less than $800,000 without capital net gain, showing 
the net income and the amount of income from sale of capital assets held for more 
than two years 



Income class 



Number 
of re- 
turns 



Total net 
income 



Capital net gain 



Amount 



Per cent 
of total 
net in- 
come 



$300, 000 to $400, 000. . 
$400,000 to $500,000- . 
$500,000 to $1,000,000. 
$1,000,000 and over. -, 



$24, 859, 771 
11, 540, 160 
31, 749, 826 
26, 312, 741 



$14, 058, 827 
8. 907, 804 
27, 066, 891 
25, 036, 210 



Total. 



94, 462, 498 



75, 096. 732 



Had it not been for the gain from the sale of capital assets held for 
more than two years, the returns of these individuals, each of whom 
reported net income in excess of $300,000, would have fallen in the 
following income classes. Twenty would have reported net income 

10503°— 25 1 2 



12 



STATISTICS OF INCOME 



of less than $5,000; 4 between $5,000 and $10,000; 16 between $10,000 
and $50,000; 38 between $50,000 and $100,000; 47 between $100,000 
and $200,000, and 40 between $200,000 and $300,000. 

The variation in the number of individuals reporting net income 
in excess of $300,000 for the years 1916-1922, and the consistency, 
over the period, in the size of income reported by the 537 individuals 
whose incomes fell in that class in 1922, are given in the following 
tabulation. Of the 1,296 who reported net income in excess of 
$300,000 in 1916, only 246 are represented in the 537 falling in that 
class in 1922, that is, 1,050 or 81 per cent of the returns showing net 
income in excess of $300,000 in 1916 do not appear in that class in 
1922. 



Individuals reporting net income of $300,000 and 


over for 1916-1922 




Year 


I ndividuals 
reporting 

net income 
of $300,000 

and over for 
1916-1922 
(number) 


Individuals 

reporting 
$300,000 and 
over for 1922 
represented 
by returns 
of $300,000 
and over for 
1916-1921 
(number) 


Individuals report- 
ing $300,000 and 
over for 1916-1921 
not reporting $300.- 
000 and over for 1922 




Number 


Per cent 
of total 
number 
reporting 
$300,000 


191fi 


1,296 
1,015 
627 
679 
395 
246 
537 


246 
242 
219 
215 
174 
172 
537 


1,050 
773 
408 
464 
221 
74 


81 


1917 - 


76 


1918 ..- - 


65 


1919 - 


68 


1920 - -- 


56 


1921 -- 


30 


1922 - 











SOURCES OF INCOME FOR EACH OF THE YEARS 1916-1922 

There is given below a table showing by sources of income for each 
year 1916 to 1922, the returns of 436 of the 537 individuals, each of 
whom reported $300,000 and over in 1922. The returns of these 436 
individuals were available for each year over the entire period. 

The 101 individuals not included in this tabulation either reported 
in one or more years net income of less than $5,000, in which case 
their returns being retained in the offices of the collectors of internal 
revenue in which they were filed, were not available for this com- 
pilation, or no returns were filed, due to their net incomes in such 
years falling below the minimum for which returns were required. 

The amounts shown under the various sources of income are the 
positive gain items reported. TMierever a net loss was reported in 
an}^ item on the returns, such net loss for the purpose of this com- 
pilation, is included in "general deductions." The data over the 
period are comparable with the exception of "deductions," which for 
1916 and 1917 were limited by the Revenue Acts in force in those 
years. In the returns filed for 1916, losses sustained through trans- 
actions other than in the regular business of the taxpayer were not 
allowable deductions, whereas for 1917 such losses were allowed but 
not in excess of the profits arising from transactions of this nature. 
In the subsequent years all losses sustained in transactions entered 
into for profit whether or not connected with the regular business of 
the taxpayer, were allowed as proper deductions. 

To the extent that losses for 1916 and 1917 were not deducted, the 
net income for those years should be decreased in order to make it 
comparable with the balance of the period. 



STATISTICS OF INCOME 



13 



Dislrihidinn by sources of income, 1916-1922 — Returns of 436 individuals each of 
trhom reported net income of $300,000 and over in 1922 



Sources of income 


1916 


1917 


1918 


1919 


1920 


1921 


1922 


I'ersonal industry: 
















Salaries, commis- 
sions, bonuses, di- 
rectors' fees, etc 

Business, profession, 
partnerships , farm- 
ing, and profits 
from incidental 
sales of real estate, 
stocks, bonds, and 
other property 

Gain from sale of 
capital assets held 
for more than two 


$8. 889, 598 
82, G58, 090 


$13, 454, 371 
36, 266, 963 


$15, 313, 719 
38, 641, 069 


$15, 457, 336 
60,801,011 


$17, 082, 661 
38. 978, 865 


$15, 359, 228 
30, 544, 316 


$16, 673, 216 

45, 748, 283 
88, 083, 891 


















Total from 
















personal 
industry 


91, 547, 688 


49, 721, 334 


53, 954, 788 


76, 258, 347 


56, 061, 526 


45,903.544 150,505,390 


Property: 

Rents and royalties.. 

Interest on bonds, 
notes, etc., other 
than Federal is- 
sues 


13, 521, 650 
44, 469, 179 


8, 945, 891 

45, 712, 487 

254, 251 
206, 806, 136 


9, 233, 973 

39, 726, 091 

2, 203, 920 
167, 665, 746 


10, 081, 360 

32, 001, 773 

3, 988, 723 
179, 802, 753 


9, 845, 892 

27, 280, 892 

3, 027, 976 
182, 428, 315 


11, 055, 057 

24, 668, 966 

2, 658, 775 
166, 696, 554 


10, 976, 697 
34,193,041 


Interest on Federal 
issues not wholly 
exempt from tax 


1, 939. 612 


Dividends 


175, 820, 554 


179,332,684 






Total from property 


233,811,383 201,718,765 


218, 829, 730 225. 874, 609 


222, 583, 075J205, 079, 352 


226, 442, 034 


Total income. 

General deductions 


325, 359, 071 
33, 196, 472 


311,440,099 
47, 244, 659 


272, 784, 518 302, 132, 955 
63, 541, 808! 86, 314, 663 


278, 644, 601 
109, 039, 758 


250, 982, 896 
103, 635, 125 


376, 947, 424 
66,431,093 


Netincome. 


292, 162, 599 


2fri, 195, 440 


209, 242, 710'215, 818, 293 

1 


169, 604, 843 


147, 347, 771 


310, 516, 331 



The significance of the increase or decrease in taxable income, as 
shown in the preceding table, is that the fluctuation acted inversely 
to tax rates. This would have been more pronounced had it been 
possible to include the net incomes of the 101 individuals whose 
returns for one or more years are lacking. For 1916 the highest 
rate of surtax was 13 per cent. For 1917 it was 63 per cent plus a 
war excess profits tax on business income, and for 1918-1921, inclu- 
sive, it was 65 per cent. For 1922 it was 50 per cent on net income 
other than gain from the sale of capital assets held for more than two 
years, on which the rate was 123^^ per cent. 

Income from business, including sales of real estate, etc., fell ofi^ 
on the average 50 per cent for the years 1917 to 1921 from the amount 
reported in 1916. The per cent of income from this source for each 
year to the amount reported for 1916 is: 1917, 44; 1918, 47; 1919, 74; 
1920, 47; and 1921. 37, but for 1922, if the gain from the sale of 
capital assets held for more than two years is included, the income 
from business and sales of real estate, etc., was 162 per cent of the 
amount for 1916. 

The same effect of high tax rates is noticeable on the 'income 
reported as interest from industrial bonds, notes, etc., which steadily 
decreased over the period until 1922, in which year there was an 
appreciable increase, whereas the taxable portion of the income 
from United States obligations, not whollv exempt from tax, increased 
from approximately $234,000 in 1917 to"$3,988,000 in 1919, decreas- 
ing through 1920 and 1921 to $1,939,000 in 1922. There are no data 



14 



STATISTICS OF INCOME 



to show the extent of the fluctuation in the income reported by 
these individuals resulted from the conversion of taxable and partly 
taxable investments into whoUy tax-free obligations of the United 
States or States and Territories. 



DISTRIBUTION BY INCOME CLASSES, 1916-1922 

The table immediately following shows for each of the years 1916- 
1922, the distribution by income classes of the 537 returns which had 
net incomes of $300,000 and over for 1922: 

Income class distribution 1916-1922 of 537 individuals reporting net income of 
$300,000 and over for 1922 



Income class 



1920 



1919 



1918 



1917 



Under $5,000 

$5,000 to $10,000 

$10,000 to $50,000-.. 
$50,000 to $100,000.. 
$100,000 to $200,000. 
$200,000 to $300,000. 



34 
8 
56 

78 
112 

77 



23 
11 
38 
63 
115 
72 



Total under $300,000. 



$300,000 to $400,000. 

$400,000 to $500,000 

$500,000 to $1,000,000 

$1,000,000 and over 

Total over $300,000. 



363 



322 



318 



205 
104 
161 

07 



44 
35 
100 

67 



172 



215 



219 



Per cent reporting under $300,000. 
Per cent reporting over $300,000... 



32 



40 



The following table shows for each of the four income class groups, 
into which the 537 returns reporting net income in excess of $300,000 
for 1922 are segregated, the size of net income for each of the years 
191G-1922: 

Income class distribution 1916-1922 of the four groups into which the 537 returns 
reporting net income in excess of $300,000 for 1922 are segregated 





Number of returns 


Income class 


205 individuals reporting net iocome 
between $300,000 and $400,000 for 
1922 


104 individuals reporting net income 
between $400,000 and $500,000 for 
1922 




1922 


1921 


1920 


1919 


1918 


1917 


1916 


1922 


1921 


1920 


1919 


1918 


1917 

9 

"12" 
11 
15 
8 


1916 


Under $5,000 




10 
2 
21 
35 
60 
41 


22 
1 
25 
25 
52 
39 


9 
3 

22 
26 
61 
38 


16 
2 

26 
25 
45 
32 


19 
3 

26 
22 
31 
35 


22 

2 
26 
23 

37 
25 




12 
2 
10 
15 
23 
17 


18 
2 
10 
12 
18 
13 


3 

2 
6 
16 
26 
10 


5 
1 
13 
8 
22 
13 


9 


$5,000 to $10,000 




1 


$10,000 to $50,000 




11 


$50 000 to $100,000 . . 




12 


$100,000 to $200,000 .. . 




14 


$200,000 to $300,000 




13 








Total under $300,000.. 




169 


164 


149 


146 


136 


135 




79 


73 


63 


62 


55 


60 


$300,000 to $400,000 


205 


21 
11 

4 


20 
8 

11 
2 

41 


20 
17 
14 
5 

56 


24 
17 
11 
7 


28 
14 
20 
7 

69 


24 
13 
21 
12 

70 


'i04' 


9 
9 

7 


10 

7 
13 

1 


14 
10 
14 
3 


13 
12 
14 
3 

42 


14 
7 

20 
8 

49 


7 


$400,000 to $500,000 


11 


$500,000 to $4,000,000 




21 


$1,000,000 and over 




5 






36 








Total over $300,000.... 




59 


25 


31 


41 


44 


Grand total 


205 


205 

82 
18 


205 

80 
20 


205 

73 

27 


205 

71 
29 


205 

66 
34 


205 

66 
34 


104 ' 104 


104 

70 
30 


104 

61 
39 


104 

60 
40 


104 

53 
47 


104 


Per cent reporting under 
$300,000 


100 


76 
24 


fiS 


Per cent reporting over 
>300,000 


100. 


42 







STATISTICS OF INCOME 



15 



Income class distribution 1916-1922 of the four groups into which the 5S7 returns 
re-porting net income in excess of $300,000 for 1922 are s«gregated — Contd. 





Number of returns 


Income class 


161 individuals reporting net income 
between $500,000 and $1,000,000 for 
1922 


67 individuals reporting net income 
of $1,000,000 and over for 1922 




1922 


1921 


1920 


1919 


1918 


1917 


1916 


1922 


1921 


1920 


1919 


1918 


1917 


1916 


Under $5,000 




9 
4 
20 
19 
24 
13 


15 
2 
17 
20 
23 
15 


7 

6 

9 

15 

30 

15 


9 
1 
23 
22 
16 
12 


11 
4 
14 
16 
22 
15 


22 
1 
8 
10 
19 
16 




3 


7 
2 
4 
7 
4 
10 


4 
1 

1 
6 
8 
9 


3 


1 


2 


$5,000 to $10,000 






$10,000 to $50,000 






6 
9 
5 
6 


6 
6 
7 
6 


6 
1 

10 
5 


2 


$50,000 to $100,000 




3 


$100,000 to $200,000 




8 


$200,000 to $300,000 




6 








Total under $300,000.. 


..... 


89 

19 
21 
31 

1 


92 

19 
8 

39 
3 


81 

19 
8 

47 
6 


82 

15 
11 
41 
12 


82 

8 

6 

46 

19 


75 

6 

8 

62 

20 


"67' 


28 

9 
2 
14 
14 


34 


29 

3 

7 

12 
16 


28 


22 


21 


$300,000 to $400,000 


6 
3 
10 
14 


9 
3 

7 
20 


5 

7 

11 

22 


7 


$400,000 to $500,000 




3 


$500,000 to $1,000,000 


161 


6 


$1,000,000 and over. .: 


30 








Total over $300,000.... 


161 


72 
161 

65 
45 


69 
161 

57 
43 


80 


79 
161 

61 
49 


79 
161 

61 
49 


86 
161 

47 
63 


67 
100 


39 
67 


33 
67 

61 
49 


38 
67 

43 

57 


39 
67 

42 

68 


46 
67 

33 
67 


46 


Grand total 


161 


67 






Per cent reporting under 
$300,000 


60 
50 


42 

58 


31 


Per cent reporting over 
$300,000 


100 


69 







PARTNERSHIPS 

Partnership returns, except for the war excess profits tax for 1917, 
are not subject to direct assessment, the income being included in 
the returns of net income filed by the individual copartners accord- 
ing to their distributive share whether distributed or not. 

The number of returns of net income filed by partnerships from 
1917 to 1922, inclusive, is as follows: 

Partnership returns 



Year 


Number 

of 
returns 


War profits 
and excess 
profits taxes 


Year 


Number 

of 
returns 


War profits 
and excess 
profits taxes 


1917 


31,701 
100, 728 
175, 898 


$103, 887, 984 


1920 


240, 767 
259, 359 
287, 959 




1918 


1921 




1919 




1922 













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 mexpedient, due to the cost and the additional time 
that it would have required. 



16 



STATISTICS OF INCOME 



Distribution of corporations by industrial groups and into those reporting net income 
and those reporting no net income, calendar year 1922 



Industrial groups 



Agriculture and related in- 
dustries -. 

Mining and quarrying 

Manufacturing: 

Food products, beverages, 
and tobacco 

Textiles and textile prod- 
ucts 

Leather and leather prod- 
ucts 

Eubber and rubber 
goods 

Lumber and wood prod- 
ucts 

Paper, pulp, and prod- 
ucts 

Printing and publishing.. 

Chemicals and allied sub- 
stances 

Stone, clay, and glass 
products 

Metal and metal prod- 
ucts 

All other manufacturing 
industries 

Total manufacturing... 

Construction 

Transportation and other 

public utilities 

Trade 

Public service— professional, 
amusements, hotels, etc 

Finance — hanking, insurance, 
related business, etc 

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

Inactive concerns 

Grand total... 



Total 
number 
of cor- 
pora- 
tions 



9,092 
17, 093 

14, 087 
11,425 

2,284 

593 

6,911 

1,769 
8,710 

6,117 

3,890 

15, 874 
10, 825 



82, 485 



11,370 



20,511 
95, 683 



23, 145 
91, 105 



2,116 
30, 283 



382, 883 



Corporations reporting net income 



Number 



4,000 
6,130 



8,359 

6, 973 

1,330 

284 

4,545 

1,086 
5,771 

3,512 

2,459 

8,397 

5,981 



48, 697 



6,997 

13, 690 
59, 791 

13, 494 

58, 646 



1,078 
12 



212, 535 



Per cent 
of total 
report- 
ing 



43.99 
35.86 



59.33 

61.03 

58.23 

47.89 

65.76 

61.39 
66.26 

57.41 

63.21 

52.90 

55.25 



59.04 



61.54 



66.74 
62.49 



58.30 
64.37 



50.95 
.04 



Gross income 



$484, 597, 004 
2, 362, 026, 788 



6, 812, 

5, 675, 

1, 149, 

558, 

2, 022, 

913, 
1, 589, 

4, 984, 

1, 024, 

7, 728, 
3, 546, 



387, 633 

173, 722 

675, 303 

984, 819 

918, 434 

934, 635 
150, 238 

114, 018 

109, 961 

928, 651 

528, 930 



36, 005, 906, 344 



1, 350, 514, 102 



8, 098, 
22, 864, 



1. 689, 
7, 148, 



069, 972 
939, 438 



958, 545 
710, 071 



326, 940, 929 
16, 724 



80, 331, 679, 917 



Deductions 



$421,696,383 
2, 075, 589, 400 

6, 364, 716, 253 

5, 140, 066, 903 

1, 061, 034, 586 

517, 055, 137 

1,814,922,507 

829, 910, 009 
1, 404, 434, 573 

4, 522, 892, 598 

898, 417, 867 

6, 821, 972, 545 

3,176,063,693 



32, 551, 480, 671 



1, 258, 789, 944 



7,118,806,404 
21, 850, 926, 707 



1, 541, 592, 023 
6, 260, 875, 378 



288, 090, 312 
15, 552 



73, 367, 868, 774 



Net income 



$62, 900, 621 
286, 437, 388 



447, 671, 380 

535, 106, 819 

88, 640, 717 

41, 929, 682 

207, 995, 927 

84, 024, 626 
184, 715, 665 

461, 221, 420 

125, 692, 094 

906, 956, 106 

370, 465, 237 



3, 454, 419, 673 



91, 724, 158 

979, 263, 568 
1, 014, 012, 731 

148, 366, 522 

887, 834, 693 



38, 850, 617 
1,172 



6,963,811,143 





Corporations reporting net income 


Industrial groups 


Prior year 
loss deduc- 
tion from 
net income 
for net tax- 
able income 


Income tax 


War profits 
and excess 
profits tax ' 


Total tax 




Amount 


Per cent 
of net 
income 


Per cent 

of gi-and 

total 


Agriculture and related indus- 
tries . 


$5, 064, 575 
30, 230, 159 

34,212,503 

36, 343, 024 

10, 629, 534 
23, 327, 620 

24, 256, 669 
8, 471, 192 
4, 423, 083 


$6, 571, 608 
31, 320, 838 

50, 137, 124 

60, 533, 425 

9, 722, 602 
2, 252, 766 

22, 503, 015 
9, 411, 879 
21, 653, 871 


$50, 403 
78, 755 

529, 555 

1, 966, 168 

691,695 
33, 066 

196, 412 
69, 349 
91,002 


$6,622,011 
31, 399, 593 

50, 666, 679 

62, 499, 593 

10,414,297 
2, 285, 832 

22, 699, 427 
9, 481, 228 
21, 744, 873 


10.53 
10. 90 

11.32 

11.68 

11.75 
5.45 

10.91 
11.28 
11.77 


.91) 




4. 11 


Manufacturing: 

Food products, beverages. 


6.43 


Textiles and textUe prod- 


7.68 


Leatber and leather prod- 


1.27 


Rubber and rubber goods.. 
Lumber and wood prod- 


.60 
2. 99 


Paper, pulp, and products. 
Printing and publishing 


1.21 
2.65 



' On net income earned from July 1, 1921 to Dec. 31, 1921, reported on fiscal year returns of corporations 
whose accounting period terminated after Dec. 31, 1921, but prior to July 1, 1922. 



STATISTICS OF INCOME 



17 



Distribution of corporations by industrial groups and into those reporting net income 
and those reporting no net income, calendar year 1922 — Continued 





Corporations reporting net income 


Industrial groups 


Prior year 
loss deduc- 
tion from 
net income 
for net tax- 
able income 


Income tax 


War profits 
and excess 
profits tax 


Total tax 




Amount 


Per cent 
of net 
income 


Per cent 

of grand 

total 


Manuf ac turi ng— Con t inued 
Chemicals and allied sub- 
stances 


$26, 543. 393 

4, 074, 620 
118, 771, 194 

28, 837, 320 


$53,611,985 

14, 781, 332 
97, 202, 389 

41, 729, 236 


$444, 135 

156, 593 
1, 557, 720 

500, 211 


$54, 056, 120 

14, 937, 925 
98, 760, 109 

42, 229, 447 


11.72 

11.88 
10.89 

11.40 




Stone, clay, and glass prod- 
ucts 




Metal and metal products.. 

All other manufacturing 

industries 


13.02 






Total manufacturing 


319, 890, 752 


383, 539, 624 


6, 235, 906 


389, 775, 530 


11.28 


49.61 


Construction.. 


5,823,476 9 fin? 74.'; 


49, 643 

173, 218 
1, 349, 193 

238, 339 

287, 634 

3,023 


9, 652, 388 

119,480,757 
107, 041, 608 

16, 262, 319 

99, 097, 400 

4, 444, 662 


10.52 

12.20 
10.56 

10.96 

11.16 

11.44 




Transportation and other pub- 
lic utilities . . . . 


17, 884, 983 
97, 633, 016 

3, 163, 331 

19, 792, 410 

2, 297, 585 


119,307,539 
105, 692, 415 

16, 023, 980 

98, 809, 766 

4, 441, 639 


1. 32 


Trade . 




Public service— professional, 
amusements, hotels, etc 

Finance— banking, insurance, 
related business, etc 

Combinations — predominant 
industry not ascertainable ... 

Inactive concerns 


2.13 

12.76 

.56 
.00002 
















50], 780, 287 


775, 310, 154 


8, 466, 114 


783, 776, 268 


11.35 










Corporations reporting no net income 


Industrial groups 


Number 


Per cent 
of total 
reporting 


Gross income 


Total 
deductions 


Deficit 


Agriculture and related industries. _. 
Mining and quarrving 


5,092 
10, 963 

5,723 

4,452 

954 

309 

2,366 

683 

2,939 

2,005 

1,431 

7,477 

4,844 


56.01 
64.14 

40.67 
38.97 
41.77 
52.11 
34.24 
38.61 
33.74 
42. 59 
36.79 
47.10 

44.75 


$220, 800, 753 
1, 333, 361, 225 

2, 053, 035, 160 
1, 120, 052, 654 
314, 430, 749 
383, 664, 064 
379, 399, 499 
248,261,009 
357, 773, 384 
727, 162, 737 
148, 096, 969 
2, 247, 107, 674 

798, 352, 398 


$276,891,910 
1, 613, 817, 326 

2, 203, 341, 460 
1, 198, 363, 783 
339, 241, 831 
408, 227, 017 
427, 681, 473 
270, 669, 522 
280, 793, 870 
793,321,115 
164, 683, 080 
2, 519, 147, 983 

885, 278, 192 


$56, 091, 157 
280, 456, 101 

150, 306, 300 
78, 311, 129 
24, 811, 082 
24, 562, 953 
48,281,974 
22, 408, 513 
23, 020, 486 
66,158,378 
16,586,111 

272, 040, 309 

86, 925, 794 


Manufacturing: 

Food products, beverages, and 
tobacco 


Textiles and textile products 
Leather and leather product 
Rubber and rubber goods... 




3 


Lumber and wood products 

Paper, pulp, and products 


Printing and publishing 


Chemicals and allied substances. 
Stone, clay, and glass products... 
Metal and meial products ^.- 


AU other manufacturing indus- 
tries 




Total manufacturing 


33, 788 


40.96 


8, 677, 336, 297 


9, 490, 749, 326 


813,413,029 




Construction 


4,373 

6,821 
35, 892 

9,651 

32, 459 

1,038 
30, 271 


38.46 

33.26 
37.51 

41.70 

35.63 

49.05 
99.96 


415, 529, 862 

1, 656, 213, 294 
5,811,919,511 

525, 945, 947 

1, 783, 176, 886 

164, 220, 112 
330, 710 


468,058,500 

1, 852, 693, 715 
6, 130, 612, 869 

585, 560, 630 

2, 180, 837, 773 

182, 786, 388 
602, 516 


52, 528, 638 

196, 480, 421 
318, 693, 358 

59, 614, 683 

397, 660, 887 

18, 566, 276 
271 806 


Transportation and other public 
utilities 


Trade 


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


Finance — banking, insurance, re- 
lated business, etc . _ 


Combinations— predominant indus- 
try not ascertainable 


Inactive concerns 






Grand total... 


170, 348 


44.49 


20 588 834 50' 










_ 












' 



18 



STATISTICS OF INCOME 



DIVIDEND DISTRIBUTION (CORPORATION RETURNS) 

The amount of dividends paid to stockholders on the capital stock 
of corporations in 1922, as reported in the corporation income-tax 
returns for that year, is shown in the following table, in which both 
the cash dividend and stock dividend distribution by industrial groups 
are shown. 

Dividends paid stockholders on the capital stock of corporations, calendar year 1922 



Industrial groups 



Aggregate 



Cash divi- Stock divi- 
dends dends 



Corporations reporting 
net income 



Cash divi- 
dends 



Stock divi- 
dends 



Corporations report- 
ing no net income 



Cash divi- 
dends 



Stock 
dividends 



Agriculture and related in- 
dustries 

Mining and quarrying 

Manufacturing: 

Food products, bever- 
ages and tobacco 

Textiles and textile 
products 

I>eather and leather 
products 

Rubber and rubber 
goods 

lumber and wood prod- 
ucts 

Paper and pulp prod- 
ucts 

Printing and publishing 

Chemicals and allied 
substances 

Stone, clay, and glass 
products.. 

Metal and metal prod- 
ucts 

All other manufactur- 
ing industries 



$27, 402, 854 
223, 051, 836 



181, 
198, 
23, 
11, 
86, 

36, 

"2, 

296, 
43, 
394, 
160, 



830, 855 

157, 261 

458, 735 

172, 492 

598, 875 

880, 207 
980, 702 

511, 901 

101, 505 

111, 754 

072, 249 



$10, 891, 265 
164, 437, 000 



192, 126, 505 
215, 105, 244 

25, 793, 755 
8, 052, 677 

77, 059, 534 

42, 042, 665 
54, 445, 392 

, 102, 454, 398 

42, 720, 982 

456, 203, 465 

186, 972, 232 



$25, 474, 107 
190, 156, 775 



$9,379,560 $1,928,747 
147,375,366 32,895,061 



172, 188, 
191, 103, 

21, 689, 
8, 193, 

80, 625, 

34, 834, 
71,117, 

292, 065, 

41, 349, 

358, 192, 

154,270, 



314 

215 

916 

673 

178 

558 
327 



187, 
209, 

25, 
8, 

73, 

39, 

62, 



1, 082, 
41, 
920! 406, 
322! 181, 



780, 755 

723, 457 

077,955 

045, 740 

692, 459 

658, 214 
980, 938 

134, 936 

248, 940 

939, 917 

827, 462 



Total manufacturing 



Construction 

Transportation and other 

public utilities 

Trade 

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

Finance — banking, insur- 
ance, and related business, 
etc 

Combinations — predomi- 
nant industry not ascer- 
tainable 

Inactive concerns . 



1, 504, 876, 536 2, 402, 976, 849 



37, 577, 344 



649, 
322, 



701,113 
158,369 



1,425,630,5912,309,110,773 



56, 252, 878 



28, 626, 609 

74, 678, 183 
393, 137, 447 

30,063,875 



591, 617, 498 214, 005, 940 



24, 009, 855 29, 032, 697 
66, 8211 200, 000 



30, 433, 312 

629, 205, 423 
298, 165, 896 

53, 304, 345 
508, 165, 313 
22, 334, 223 



25, 848, 053 



74, 
373, 



211,836 
356, 871 



28, 753, 131 
169, 951, 455 
28, 928, 529 



Total 3, 436, 715, 104 3, 348, 049, 866 3, 182, 869, 985 3, 166, 915, 574 

I I I 1 



9, 642, 541 

7, 054, 046 

1, 768, 819 

2,978,819 

5, 973, 697 

2, 045, 649 
1, 863, 375 

4, 446, 224 

1, 752, 014 

35, 918, 834 

5, 801, 927 



$1,511,705 
17, 061, 634 



4, 345, 750 

6, 381, 787 

715, 800 

6,937 

3, 367, 075 

2, 384, 451 
1, 464, 454 

20, 319, 462 
1, 472, 042 

49, 263, 548 
5, 144, 770 



79, 245, 945 



93, 866, 076 



7, 144, 032 



20, 495, 690 
23, 992, 473 



2, 948, 533 



83, 452, 185 



1, 675, 632 
66, 821 



2, 778, 556 



466, 347 
19, 780, 576 



1,310,744 



44, 054, 485 



104. 168 
200,000 



253, 845, 119 



181, 134, 291 



INCOME AND DEDUCTIONS (CORPORATION RETURNS) 

The distribution of corporation receipts and disbursements by 
sources of income and nature of deductions by industrial divisions 
is shown in the succeeding table, in which the amounts represent 
the assembled figures of corporations both those reporting net income 
and those reporting no net income. 



STATISTICS OF INCOME 



19 






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eipts, taxable income: 

Gross sales 

Gross profits from sales 

Profits from operations other than 

Interest, and rents and royalties 

Miscellaneous income 

eipts, tax-exempt income: 
Dividends on capital stock of domest 
Interest on Federal, State, and muni 




1 i iwo. i 
1 !<9'a 

! ! !St3 ! 




1 QJ , 


is i 
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Net income after deducting prior y 

Excess-profits tax on corporations whose 

December 31, 1921 and prior to July 1, 

Income tax 

Total tax 


1 
i 




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3 

1-4 




isbursements: 

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Depreciation, amortization, an 
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STATISTICS OF INCOME 









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1 1 a 1 I 1 
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2 '•- ' 

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to arrive at net 
enue act: Tax- 
dends received 
ic corporations.. 






II • ■ 1 


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■^ T3 




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, taxable income: 

5 sales ...., 

i profits from sales. 

ts from operations ot 

est, and rents and royalt 

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tax-exempt income: 


'S ' 

1 C3 1 

1 ;l i 
ft :-" i 




I 1 1 fti^ ! 1 

: • : fl 9 1 1 

' «.2 










ments: 

of goods sold 

pensation of ofHceri 

est paid 

s othcrthan income 
■eciation, amortizat 

a 

ellaneous expense.. 


a 
i 

3 


et profits 
ed in rev 
and divi 
of domest 







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corporations 

Interest on Fe 
pal bonds... 


ft 
8 


Net profits, 
duction from n 
DCome as defin 
lempt interest 
in capital stock 


a 

8 

p 




ceipts. 
Grosi 
Orosi 
Profi 
am 
Inter 
Misc 

ceipts. 





isburse 
Cost 
Com 
Inter 
Taxe 
Depr 
tioi 
Misc 









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STATISTICS OF INCOME 



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22 



STATISTICS OF INCOME 







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2 a 

as 


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Combina- 
tions, pre- 
dominant 
industry not 
ascertainable 


lOt-l OGOCO 


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o 


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cSliO-* COCDOO 


00 


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CO 






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eceipts, taxable income: 

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sales 

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STATISTICS OF INCOME 



23 



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24 



STATISTICS OF INCOME 



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26 



STATISTICS OF INCOME 



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28 



STATISTICS OF INCOME 



CORPORATION RETURNS, DISTRIBUTED BY SIZE OF NET INCOME 

The following table exhibits the corporation returns distributed 
by income classes based on the size of net income: 

Corporation returns distributed by size of net income, calendar year 1922 



Income classes 


Number 


Net income 


Prior year 
loss deduc- 
tion from net 
income for 
net taxable 
income 


Income and 
profits tax 


Average 
tax per cor- 
poration 


Per cent 
of tax 

to net in- 
come 


Reporting net income: 
$0 to $2,ono ... . 


92, 259 

43, 502 

24,787 

35, 811 

7,312 

5,114 

1,889 

1,016 

725 

120 


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










$2,000 to $0,000 


$13. 004, 801 $6, 055, 8§5 
19, 008, 109 13. 886. 230 


$139 

560 

2,258 

8,002 

17, 869 

40, 872 

80, 904 

237, 230 

1, 680, 623 


4.39 


$5,000 to $10,000 


7.97 


$10,000 to $50,000 


89, 888, 010 
63, 675, 216 
68, 457, 014 
48, 368, 707 
56, 366, 677 
87, 722, 210 
65, 289, 543 


80, 870, 232 
58, 510, 101 
91, 382, 422 
77, 206, 312 
82, 198, 762 
171,991,577 
201, 674, 797 


10.54 


$50,000 to $100,000 


11.43 


$100,000 to $250,000 


11. 55 


$250,000 to $500,000. 


11.72 


$500,000 to $1,000.000 

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

$5,000,000 and over 


11.59 
11.90 
11.99 






Total 


212, 535 
170, 348 

382, 883 


6, 963, 811, 143 
2, 193, 776, 356 

4, 770, 034, 787 


501, 780, 287 


783, 776, 268 


6,516 


11.40 


Reporting no net income 

Grand total 




501, 780, 287 


783, 776, 268 











DISTRIBUTED AND UNDISTRIBUTED EARNINGS OF CORPORATIONS 
REPORTING NET TAXABLE INCOME OF $2,000 AND OVER IN 1922 

In accordance with Senate Resolution 110, there were compiled 
and submitted to the Congress and published as Senate Document 85, 
a series of tables showing by industrial divisions the distributed and 
undistributed earnings of corporations reporting net taxable income 
of $2,000 and over in 1922, prepared from all corporation returns in 
the department at the date of the Senate Resolution. The docu- 
ment, with certain adjustments, is reprinted herein as a supple- 
ment to this report, the data being complementary to the statisti- 
cal analysis of the corporation income-tax returns. 

The tabulation immediately following shows the grand summary 
for all industries; 



STATISTICS OF INCOME 



29 







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30 



STATISTICS OF INCOME 



INCOME RETURNS BY STATES 

COMBINED PERSONAL AND CORPORATION INCOME AND TAX 

The following table exhibits by States and Territories the combined 
personal and corporation incomes and income taxes for the calendar 
year 1922. 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 collection district in which his legal 
residence or prip»cipal place of business is located, and a corporation 
files its income-tax return in the collection district in wTiich its 
principal place of business or the pri'hcipal office or agency is located. 
Consequently, income reported by an individual or corporation in 
one State may have been derived from sources in other States. 

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



Personal and corporation income and tax by States and Territories, calendar year 

1922 





Net income 


Ta.t 


States and territories 


Personal 


Corporation 


Personal and 
corporation 


Per 

cent for 
each 
State 


Personal and 
corporation 


Per 

cent for 
each 
State 


Alabama 


$126, 908, 473 


$29, 184, 794 


$156, 093, 267 


0.55 


$5, 725, 058 


35 


Alaska' 




Arizona 


48, 459. 738 

95, 625, 678 

1,357,524,521 

1S4, 572, 407 

401,720,143 

53,981,068 

231,328,739 

132, 047, 020 

199,432,531 

37, 122, 696 

51.166,793 

1, 927, 637, 451 

426.365,818 

359, 562, 822 

211,061,984 

200, 048, 892 

203, 664, 606 

129, 857, 441 

386, 830, 235 

1,237.893 477 

796.411,946 

348, 740, 625 

76, 981, 743 

526, 387, 658 

83, 903, 851 

177, 969, 193 

22, 397, 460 

85, 577, 058 

1, 032, 262, 375 

28,982,814 
4,110,588,989 
171.929,259 
43, 767, 089 
1, 138, 934, 714 
217, 555, 604 
161,226,232 

2, 005, 570, 020 
171,409,669 

72, 755, 770 
48, 949, 551 


3,888,469 
18, 439, 688 

303,048,110 
55, 835, 080 
95, 297, 569 
22, 716, 671 
30, 390, 273 
24,513,785 
56, 774, 636 
15,159,068 
6, 347, 527 

670, 758, 004 

122,163,938 
49, 066. 144 

121,146,807 
69, 658, 734 
51, 649, 253 
40, 170 194 
65, 766, 880 

415, 230, 727 

447, 225, 520 
96,881,835 
13, 023, 355 

203, 959, 349 

9, 069, 415 

26, 166, 141 

1, 723, 404 

10, 783. 131 

235,261,473 

3, 405, 536 
1, 752, 190, 868 

99, 169, 237 

4, 748, 221 
419,174,756 

39, 456, 544 
27, 892, 453 
683, 697, 493 
61,613,177 
29, 325, 430 
4, 559, 706 


52, 348, 207 

114, 065, 366 

1, 660. 572, 631 

240, 407, 487 

497,017,712 

76, 697, 739 
261,719,012 
156, 560. 805 
256, 207, 167 

52, 281, 764 

57, 514, 320 

2, 598, 395, 455 

548. 529, 756 

408, 628, 966 

332, 208, 791 

209, 707, 626 

255, 313, 859 

170, 027, 635 

452,597,115 

1,653,124,204 

1, 243, 637, 466 

445, 622, 460 

90, 005, 098 
730, 347, 007 

92, 973, 266 
204, 135, 334 

24, 120, 864 

96, 360, 189 
1, 267, 523, 848 

32, 388, 350 

6, 862, 779, 857 

271, 098, 496 

48,515,310 
1, 658, 109, 470 
257. 012, 148 
189,118,685 
2, 689, 267, 513 
233. 022, 846 
102,081.200 

63, 509, 257 


.18 

.40 

6.87 

.85 

1.75 

.27 

.92 

.55 

.91 

.18 

.20 

9.18 

1.94 

1.44 

1.17 

.95 

.90 

.60 

1.59 

5.84 

4.39 

1,57 

.32 

2.58 

.33 

.73 

.09 

.34 

4.48 

.12 

20.72 

.96 

.17 

6,51 

.91 

.67 

9.61 

.82 

.36 

.19 


1,081,437 

4, 263, 464 

79, 244, 202 

10, 416, 502 

23, 663, 406 

4,112.595 

11, 533, 484 

6, 678, 395 

10,761,835 

3, 138, 380 

941, 457 

163, 080, 893 

23, 356, 935 

10, 234, 947 

17, 692, 094 

12, 052, 941 

10,837, 166 

8, 652, 252 

22, 719, 135 

105, 594, 770 

85, 035, 749 

20,516,692 

2, 940, 355 

39, 099, 953 

1,919,873 

5,811,348 

408, 743 

3, 272, 626 

68, 133, 30i> 

713, 482 

474, 562, 229 

16, 374, 56S 

791. .'182 

84,012,016 

10, 338, 589 

7, 269, 156 

172, 530, 202 

16, 654, 829 

4, 287. 500 

861, 970 


07 




26 


California 


4.82 


Colorado 


.64 


Connecticut 


1 43 


Delaware 


.25 


District of Columbia.. 
Florida 


.70 
.41 


Georgia 


.66 


Hawaii ,. 


.19 


Idaho - 


.06 


Illinois 


9.31 


Indiana 


1.42 


Iowa 


.62 


Kansas.. 


l.OS 


Kentucky 


.73 


Louisiann 


.65 


Maine 


..53 


Maryland... 


1.38 


Massnchusctts 


6.42 


Michican. 


.5, 17 




1 25 


Mississippi 


. 17 


Missouri... 


2.38 


Montana 


.12 


Nebraska 


.35 


Nevada. 


.02 


New Hampshire 

Now Jersey. 


.20 
4. 14 


New Mexico.. 


.04 


New York 


28. 85 


North Carolina 

North Dakota 

Ohio 


1.00 

.05 

5.11 


Oklahoma 


.63 


Oregon 


.44 


Pennsylvania 


10.48 


Rhode Island 

Sou*h Parolina 

South Dakota 


1.01 
.26 
.05 



1 Included in Washington. 



STATISTICS OF INCOME 



31 



Personal and corporation income and tax by States and Territories, calendar year 

1922— Continued 





Net income 


Tax 


States and territories 


Personal 


Corporation 


Personal and 
corporation 


Per 

cent for 

each 

State 


Personal and 
corporation 


Per 

cent for 

each 

State 


Tennessee 


$190, 723, 937 
545, 901, 576 
67, 744, 653 
51, 653, 387 
207, 277, 342 
300, 523, 342 
190, 777, 359 
401, 670, 058 
48, 826, 743 


$57, 724, 465 
94, 059, 389 
IG, 528, 900 
9, 245, iH5 
83, 014, 730 
- 60, 098, 681 
71, 767, 773 
129, 878, 747 
4, 959, 118 


$248, 448. 402 
639, 960, 965 
84, 273, 553 
60,899,312 
290, 292, 072 
300, 622, 023 
268, 545, 132 
531, 548, 805 
53, 785, 861 


0.S8 
2.20 
.30 

.22 
1.03 
1.28 

.95 
1.88 

.19 


$11,168,379 
24, 585, 878 
2, 429, 864 
2, 545, 771 
14, 453, 808 
11,382,760 
12, 466, 481 
23. 331, 733 
1,152,786 


0.08 


Texas 


1.49 


Utah 


.14 


Vermont 


.16 


Virginia . ._ . 


.88 


Washington 


.70 


West Virginia 


.76 


Wisconsin 


1.42 


Wyoming 


.07 






Total 


21, 336, 212, 530 


6,963,811,143 


28, 300, 023, 673 


100. 00 


1,644,833,576 


100.00 







INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS 

The income of American citizens and corporation.s from business 
and investments in foreign countries and conversely tiie income of 
aliens, resident and nonresident, as well as alien corporations from 
investments and business in the United States, as reported in the 
returns of net income for the calendar year ended December 31, 1922, 
are showm below. The data relative to individuals represent only 
the information contained in returns reporting net income of So, 000 
and over. 

Income from sources within the United States and its possessions 





Total 
number 

of 
returns 


Reporting income 


Reporting loss 


Aliens and foreign corporations 


Number 

of 
returns 


Total 
income 


FedcraJ 
income 

tax 


Number 

of 
returns 


Total loss 




3,065 
2,562 

507 


3,065 
2,562 

303 


$37, 596, 434 
24, 018, 968 

13, 648, 253 


$3, 423, 461 
1,436,788 

973, 8S0 












Foreign corporations in business or 
holding investments in the 
United States.. 


204 


$19,988,899 






Total 


6,134 


5,930 


75, 263, 655 


5, 834, 139 


204 


19, 988, 899 







Income from sources in foreign countries 





Total 
number 

of 

returns 

reporting 

foreign 

income 


Foreign income 
reported 


Tax paid foreign 
countries 


Reporting loss 


American citizens and do- 
mestic corporations 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


American citizens residing 


1,521 

33, 418 

1,355 


1,521 

33, 418 

1,266 


$11,364,148 
43,025,275 
63, 296, 688 


879 

1,448 

316 


$1, 193, 239 
2, 722, 351 
7, 506, 266 






All other American citizens 
or residents reporting net 
income of $5,000 and over.. 

Domestic corporations in 
business or holding invest- 
ments in foreign countries- 






89 


$23, 576, 791 


Total 


36,294 


36, 205 


117, 686, 111 


2,643 


11, 421, 856 


89 


23, 576, 791 







32 



STATISTICS OF INCOME 



SUMMARY OF INCOME AND TAX REPORTED BY YEARS 



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

Number of personal returns, calendar years 1914-1922, by income classes 



Income classes 


1914 


1915 


1916 


1917 


1918 


1919 


1920 


1921 


1922 


Under $1 000 
















401, 849 


402, 076 


$1,000 to $2,000 








i, 640, 758 


1, 516, 938 


1, 924, 872 


2, 671, 950 


2, 440, 544 


2, 471, 181 


$2 000 to $3,000 . -. 








838, 707 


1, 496, 878 


1,5€9, 741 


2, 569, 316 


2, 222, 031 


2, 129, 898 


$3,000 to $4,000.. 


82,754 


69, 045 


85, 122 


374, 958 


610, 095 


742, 334 


894, 559 


702, 991 


785, 267 


$4,000 to $5,000.. 


66, 525 


58, 949 


72,027 


185, 805 


322, 241 


438, 154 


442, 557 


369, 155 


404, 848 


$5,000 to $10,000 


127, 448 


120, 402 


150, 553 


270, 666 


319, 356 


438, 851 


455, 442 


353, 247 


391, 373 


$10,000 to $15,(K)0 


34, 141 


34, 102 


45, 309 


65,800 


69, 992 


97, 852 


103, 570 


80, 014 


90, 278 


$15,000 to $20,000 


15, 790 


16, 475 


22, 618 


29, 896 


30,227 


42, 028 


44,531 


34, 230 


39, 605 


$20,000 to S2.-,rH;0 


8,672 


9,707 


12, 953 


16, 806 


16, 350 


22, 605 


23,729 


18, 100 


21,446 


$25,000 to $30.000. 


5,483 


6,196 


8, 055 


10, 571 


10, 206 


13, 769 


14, 471 


10, 848 


13, 225 


$30,000 to $40,000.. 


6,008 


7,005 


10, 068 


12, 733 


11, 887 


15,410 


15, 808 


12, 047 


14,283 


$40,000 to $50,000 


3,185 


4,100 


5,611 


7,087 


6,449 


8,298 


8,269 


6,051 


7,970 


$50,000 to $100,000 


5,161 


6,847 


10, 452 


12, 439 


9,996 


13, 320 


12, 093 


8,717 


12,000 


$100,000 to $150,000 


1,189 


1,793 


2,900 


3,302 


2,358 


2,983 


2,191 


1,367 


2,171 


$150,000 to $200,000 


406 


724 


1,284 


1,302 


866 


1,092 


590 


450 


763 


$200,000 to $250,000 


233 


3S6 


726 


703 


401 


522 


307 


205 


350 


$250,000 to $300,000 


130 


216 


427 


342 


247 


250 


166 


84 


210 


$300,000 to $400,000 


147 


254 


409 


380 


260 


285 


169 


98 


205 


$400,000 to $500,000 


69 


122 


245 


179 


122 


140 


70 


64 


104 


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


114 


209 


376 


315 


178 


189 


123 


63 


161 


$1,000,000 and over 


60 


120 


206 


141 


67 


65 


33 


21 


67 


Total 


357, 515 


336, 652 


429, 401 


3, 472, 890 


4, 425, 114 


5, 332, 760 


7, 259, 944 


6, 662, 176 


6, 787, 481 


Married women mak- 




















ing separate returns 




















from husbands 






1 7, 635 
































Total number of 




















returns filed 


357, 616 


6,652 


437, 036 


3,472,890 


4, 425, 114 


5, 332, 760 


7, 259, 944 


6, 662, 176 


6, 787, 481 



• In 1916 the net income on returns filed separately by husband and wife is combined and the total appears 
as one return. In all other years the leturns of married women filed separately are included in their indi- 
vidual income classes independently of husband's income. 

Note — The returns for 1913 are omitted, as they pertain only to the last 10 months of that year. 

Returns of net income by years 
PERSONAL 



Year 


Number of 
returns 


Net income 


Increase or de- 
crease from year 
to year 


1913 


' 357, 598 

'357,515 

1 33f>. 652 

' 437, 036 

a 3, 472, 890 

' 4, 425, 114 

s 5, 332, 760 

3 7, 259, 944 

' 6, 662, 176 

3 6, 787, 481 


2 $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 
2:i, 700, 000, 000 
19, 600, 000, 000 
21,400,000,000 




1914 


$100, 000, 000 


1915- 


600, 000. 000 


1916.. 


1,700,000,000 


1917 


7, 400, 000, 000 


1918 


2, 300, 000, 000 


1919 : 


3, 900, 000, 000 


1920 


3, 800, 000, OOC 


1921 


* -4,100,000,000 


1922 


1, 800, 000, 000 







1 Returns reporting net income of $3,000 and over. 

' Determined on the basis of the number of returns filed and the average net income in each class. 

• Returns reporting net income of $1,000 and over. 

«A minus sign (— ) indicates decrease. 



STATISTICS OF INCOME 



33 



Returris of net income by years — Continued 
CORPORATION 



Year 


Total 
niunber 

of 
returns 


Corpora- 
tions 
report- 
ing net 
income 


Corpora- 
tions 

reporting 
nonet 
income 


Net income 


Increase or 
decrease from 
year to year * 


1909 


262, 490 
270, 202 
288, 352 
305, 336 

316. 909 
« 299, 445 
6 366, 443 

341, 253 
351, 426 

317, 579 
320, 198 
345, 595 
356, 397 
382,883 


» 52, 498 
« 54, 040 
» 55, 129 
« 61, 116 
188, 866 
174, 205 
190, 911 
206, 984 
232, 079 

202. 061 
209, 634 

203, 233 
171, 239 
212, 535 


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 
170, 348 


$3, 590, 000, 000 
3, 761, 000, 000 
3, 503, 000, 000 
4, 151, 000, 000 
4, 714, 000, 000 
3, 940, 000, 000 
5, 310, 000, 000 
8, 766, 000, 000 

10, 730, 000, 000 
8, 362, 000, 000 
9, 412, 000, 000 
7, 903, 000, 000 
4, 336, 000, 000 
6, 964, 000, 000 




1910 


$171, 000, 000 

-258,000,000 

648, 000. 000 

563, 000, 000 

-774,000,000 

1,370,000,000 

3, 456, 000, 000 

1, 964, 000, 000 

-2, 368, 000, 000 

1, 050, 000, 000 

-1,509,000,000 

-3, 567, 000, 000 

2, 628, 000, 000 


1911 


1912 


1913. .- 


1914 


1915 


1916 


1917 


1918 


1919 


1920. 


1921 


1922 





* A minus sign (— ) indicates decrease. 
5 Returns showing net income in excess of $5,000 exemption. 

6 1915 contains approximately 30,000 returns showing no net income which properly belong and should 
be included in 1914. (See Annual Report, Commission of Internal Revenue, 1916, page 26.) 

Income tax yield by years 





Personal 


Year 


Normal tax 


Surtax 


War profits 
and excess- 
profits tax 


Tax on cap- 
ital net gain, 
12}^ per cent 


Total tax 


1913 1 


$12, 728, 038 

16, 559, 493 

23, 995, 777 

51, 440. 558 

156, 897, 441 

476, 432, 808 

468, 104, 801 

478, 249, 919 

308, 059, 422 

355, 409, 840 


$15, 525, 497 
24, 486, 669 
43, 947, 818 
121, 946, 136 
433, 345, 732 
651, 289, 027 
801, 525, 303 
596, 803, 767 
411,327,684 
474, 581, 111 






$28, 253, 535 
41, 046, 162 


19141 






19151 






67, 943, 595 

173, 386, 694 

691, 492, 954 

1, 127, 721, 835 


1916 






1917 


$101, 249, 781 




1918 




1919 






1, 269, 630, 104 

1, 075, 053, 686 

719, 387, 106 

861, 057, 308 


1920 






1921 






1922. 




$31, 066, 357 









Partnership 


Corporation 


Year 


War profits 
and excess- 
profits tax 


Income tax 


War profits 
and excess- 
profits tax 1 


Total tax 


Grand total 


1913 » 




' $43, 127, 740 
39, 144, 532 
56, 993, 657 
171, 805, 150 
503, 698, 029 
653, 198, 483 
743, 535, 888 
636, 508, 292 
366. 443, 621 
775, 310, 154 




3 $43, 127, 740 

39, 144, 532 

56, 993, 657 

171,805,150 

2, 142, 445, 769 

3, 158, 764, 422 

2, 175, 341, 578 

1, 625, 234, 643 

701, 575, 432 

783, 776, 268 


$71, 381, 275 


1914' 






80, 190, 694 


1915 » J 






124, 937, 252 


1916 






345, 191, 844 


1917 


$103, 887, 984 


$1, 638, 747, 740 

2, 505, 565, 939 

1, 431, 805, 690 

988, 726, 351 

335,131,811 

8,466,114 


2, 937, 826, 707 


1918 


4, 286, 486, 257 


1919 




3, 444, 971. 682 


1920 




2, 700, 288, 329 


1921 




1, 420, 962, 538 


1922 




1, 644, 833, 576 









1 On net Income earned from July 1 to Dec. 31, 1921, reported on fiscal year returns whose accoimting 
period terminated prior to July 1, 1922. 

' Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately fol- 
lowing the year shown above. 

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



34 



STATISTICS OF INCOME 



Personal returns, net income reported for calendar years 1916-1922, by income 

classes 



Income classes 



Net income 



1917 



1918 



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



$624, 
1, 037, 
1, 235, 
822, 
722, 
357, 
505, 
271, 
256, 
464, 



669, 015 
247, 977 
015, 786 
661, 658 
795, 474 
355, 318 
859, 406 
938, 017 
771, 325 
263,644 



1 $2,461 

2,064, 

2, 115, 

1, 827, 

1, 687, 

1,042, 

846, 

400, 

474, 

209, 

214, 

306, 



,137,000 
977, 328 
864, 601 
508, 088 
165,619 
320, 083 
894, 335 
492, 040 
651,960 
904, 969 
631, 270 
835, 914 



$2, 232, 

3, 626, 

3, 535, 

2,145, 

1, 736, 

978, 

679, 

284, 

305, 

144, 

119, 

137, 



354, 577 
824, 833 
219,007 
690, 016 
548, 050 
042, 710 
720,737 
106, 740 
024, 817 
545, 428 
075, 548 
486, 892 



$2, 829, 

3, 807, 

4, 513, 

2, 954. 

2, 412, 

1, 277, 

896, 

358, 

371, 

159, 

128, 

152, 



113, 151 
286, 365 
264, 030 
137. 253 
275, 757 
364. 635 
497, 209 
392, 923 
148, 536 
070, 948 
290. 396 
650, 245 



Total. 



6, 298, 577, 620 



13, 652, 383, 207 



15, 924, 639, 355 



19, 859, 491, 448 



Income classes 



Net income 



1920 



1921 



1922 



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



$4,050, 

6, 184, 

5, 039, 

3. 068, 

2,547, 

1,307, 

810, 

265, 

215, 

89, 

79, 

77, 



066, 618 
543, 368 
607, 239 
330, 963 
904, 786 
785, 113 
386, 333 
511,505 
138, 673 
313, 552 
962, 894 
078, 139 



$213, 

3, 620, 

5, 325, 

4,054, 

2, 378, 

1, 958, 

979, 

582, 

163, 

145, 

61, 

42, 

49, 



849, 934 
761, 768 
931, 265 
891, 244 
759, 237 
156, 206 
629, 305 
230, 218 
520, 999 
94S. 047 
342, 550 
780, 426 
411,329 



$247, 

3, 630, 

5, 153, 

4,500, 

2, 641, 

2, 255, 

1, 208, 

805, 

260, 

266, 

116, 

107, 

141, 



564, 383 
570, 922 
497, 463 
557, 809 
904, 702 
871, 780 
273, 932 
223, 854 
203, 553 
814,381 
072,075 
670, 678 
386, 993 



Total. 



23, 735, 629, 183 



19, 577, 212, 528 



21, 336, 212, 530 



> Determined on basis of the number of returns filed and the average net income. 
Personal returns, tax yield for calendar years 1916-1922, by income classes 



Income classes 



Tax yield 



1917 



1918 



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



Total - 



$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 
61, 487, 356 



173, 386, 694 



$16, 243, 604 
9, 097, 378 
18, 283, 457 
44, 066, 389 
80, 695, 149 
76, 503, 344 
85, 027, 556 
55, 766, 286 
86,718,157 
60, 227, 598 
59, 349, 187 

109, 424, 999 



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



691, 492, 954 



1, 127, 721, 835 



$24, 690, 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 
76,2'28, 132 
99, 026, 996 



1,269,630,101 



STATISTICS OF INCOME 



35 



Personal returns, tax yield for calendar years 1916-1922, 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 $1,000,000. 
$1,000,000 and over.. 



Total. 



Tax yield 



1920 



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



1, 075, 053, 686 



1921 



$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 



719, 387, 106 



1922 



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



861,057,308 



Personal returns, average amount of tax and average rate of tax per individual, 
calendar years 1916-1922, by income classes 





1916 


1917 


1918 


1919 


Income classes 


Average 

tax per 

individual 


Aver- 
age 
rate 

of tax 
(per 

cent) 


Average 

tax per 

individual 


Aver- 
age 
rate 

of tax 
(per 

cent) 


Average 

tax per 

individual 


Aver- 
age 
rate 

of tax 
(per 

cent) 


Average 

tax per 

individual 


Aver- 
age 
rate 

of tax 
(per 

cent) 


Under $1,000 


















$1,000 to $2,000 






$9.90 

10.85 

32.60 

162. 80 

717. 27 

2, 520. 26 

6, 835. 56 

16, 888. 62 

36, 948. 51 

89, 852. 59 

188, 410. 12 

776,063.82 


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 

.98 

2.35 

4.34 

8.20 

13.32 

21.69 

33.68 

44.64 

54.77 

58. 65 

64.65 


$12. 83 

18.00 

64.31 

208. 59 

1,014.45 

4, 134. 44 

13, 990. 81 

39, 793. 93 

87, 497. 50 

202, 425. 96 

403, 323. 45 

1, 523, 492. 25 


0.87 


$2,000 to $3,000 






.74 


$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 


1.68 


$5,000 to $10,000 

$10,000 to $25,000 

$25,000 to $50,000 

$50,000 to $100,000 

$100,000 to $150,000 

$150,000 to $300,000 

$300,000 to $500,000 

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


3.10 
6.83 
12.13 
20.79 
33.12 
43.94 
54.08 
59.42 
64.87 


General average 


396. 60 


2.75 


199. 11 


5.06 


254. 85 


7.08 


238.08 


6.39 



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 

$l,'jO,000 to .$300,000 

$300,000 to $500,000 

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

General average. 



1920 



Average tax 

per 
individual 



$13. 80 

17.71 

62.44 

214. 92 

1, 002. 50 

4, 001. 90 

13, 538. 22 

39, 519. 71 

87, 116. 11 

196, 834. 56 

371, 065. 08 

1, 490, 457. 12 



148. 08 



Aver- 
age 
rate of 
tax (per 
cent) 



0.91 

.74 

1.66 

3.19 

6.76 

11.80 

20.20 

32.61 

43.04 

62.67 

67.08 

63.81 



4.53 



1921 



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. 30 

1, 496, 177. 43 



107. 98 



Aver- 
age 
rate of 
tax (per 
cent) 



0.08 

.81 

.39 

1.05 

2.90 

6.48 

11.53 

19.87 

32.00 

42.14 

51.94 

58.70 

63.59 



3.67 



1922 



Average tax 

per 
individual 



$0.61 

10.96 

9.73 

39.94 

179. 85 

816. 60 

3, 542. 96 

12, 007. 71 

32, 859. 16 

74, 686. 63 

140, 738. 60 

239, 499. 03 

739, 069. 24 



126. 86 



Aver- 
age 
rate of 
tax (per 
cent) 



0.10 

.75 

.40 

1.06 

2.66 

5.48 

10.40 

17.89 

27.42 

37.03 

37.27 

35.81 

35.02 



4.04 



36 STATISTICS OF INCOME 

Personal returns, income by sources for calendar years 1916-1922 



Source of income 


Income 


1916 


1917 


1918 


1919 


Personal industry: 

Salaries, wages, commis- 
sions, bonuses, directors' 
fees, etc .. 


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


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


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


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


Business, trade, commerce, 
partnerships, farming, 
and profits from inci- 
dental sales of real estate, 
stocks, bonds, and other 
property 




Total 


4, 488, 751, 296 


7, 607, 107, 930 


12, 897, 846, 872 


17, 464, 037, 635 




Property: 

Rents and royalties 

Interest on bonds, notes, 
etc., including fiduciary 
income 


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 
2, 468, 749, 244 


1,019,094,265 
1, 500 779 100 


Dividends 


2, 453. 774, 825 




Total 


3,861,150,687 


4. 469, 901, 354 


4,847,914,601 


4, 973. 648, 190 




Total income 


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


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


17, 745, 761, 473 
1,821,122,118 


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


General deductions 




Net income 


' 6, 298, 577, 620 


2 11,191,246,207 


« 15, 924, 639, 355 


> 19, 859, 491, 448 




Source of income 


Income 


1920 


1921 


1922 


Personal industry: 

Salaries, wages, commissions, bonuses, direc- 
tors' fees, etc 


$15,270,373,354 
5,927,327,638 


$13, 813, 169, 165 
4.170,363,591 


$13, 693, 992, 791 
5,258,250,071 


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


Total 


21,197,700,892 


17, 983, 532, 756 


18, 952, 242, 862 




Property: 

Rents and royalties.. 


1,047,423,738 

1, 709, 299, 428 
2, 735, 845, 795 


1, 177, 957, 882 

1, 690, 338, 895 
2, 476, 952, 399 


1,224,928,998 

2, 030, 517, 413 
2, 664, 219, 081 


Interest on bonds, notes, etc., including fiduci- 
ary income.- 


Dividends 




Total 


5, 492, 568, 961 


5, 345, 249, 176 


5,919,665,492 




.r Total income 


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


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


24,871,908,354 
3,535 695 824 


General deductions. 






Net income 


' 23, 735, 629, 183 


» 19, 577, 212, 528 


' 21, 336, 212, 530 





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

• Compiled from returns reporting net iacomes of $1,000 and over. 

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 net 
gain items, \\lierever 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 could not be allo- 
cated to any of the sources of income. 

The sources of income items for 1916 represent gross income, the 
deductions not having been allocated to the several som-ces, but are 
given in aggregate under " General deductions." 



STATISTICS OF INCOME 37 

PERSONAL RETURNS BY COUNTIES AND CITIES 

The number of personal returns filed for the calendar year 1922 in 
each coimty of the United States, as well as in each city having a 
population of 5,000 and over, is showTi in the attached basic tables. 
This compilation, other than the distribution by income classes by 
coimties of the returns reporting $5,000 and over, does not represent 
an exact count of the returns for each county or city 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, 

CAPITAL STOCK TAX RETURNS 

Data compiled from capital stock tax returns for 1923, filed as of 
July 1, 1922, are presented in the attached tables. The same general 
industrial grouping is used as for the statistics compiled from returns 
of net income filed by corporations. 

The data represent information as reported by approximately 
367,000 corporations. This number is not exactly comparable with 
the number reporting for income tax for the reason that consolidated 
returns are permitted for closely affiliated corporations for income 
tax purposes, whereas separate and distinct capital stock tax returns 
are required for each corporation regardless of stock OAvnership or 
corporate affiliations. Furthermore, collectors of internal revenue 
have not required capital stock tax returns from corporations whose 
existence is maintained but which are practically deiimct and insol- 
vent, and from which there is no possibility of collecting tax. 

In each of the several tables the number of returns falling under the 
various classifications is shown, together with the aggregate par value 
of the common stock, the preferred stock, and of those reporting stock 
of no par value. The tables show the fixed property investment, 
long-term obligations, such as bonded indebtedness and mortgages 
outstanding. The aggregate fair value of the entire capital stock is 
shown and this is after adjustment and audit of the returns. 

The fair average value of the capital stock is the value of the entire 
outstanding stock of the corporation considered as a going concern, 
giving due consideration to tlie present worth of the assets, tangible 
and intangible, the earning capacity, dividends disbursed, the market 
value of the shares, and other factors that afl'ect values generally. 

The magnitude of corporate form of organization in industry and 
the relative importance of each industrial group is clearly shown in 
Table 1. An aggregate fair value of $75,783,000,000 was reported by 
approximately 367,000 corporations, compared with an aggregate fair 
value of $75,406,000,000 reported by 326,000 corporations for the 
previous year. Returns of corporations reporting capital stock of no 
par value are included, whereas these data were excluded from the 
statistics for the previous year. Fixed property investments by 
corporations to the extent of approximately $68,000,000,000 of book 
value is sho\\Ti, while the bonded indebtedness amounts to approxi- 
mately $17,000,000,000 with $5,700,000,000 of additional mortgages. 
Preferred stock outstanding had an aggregate par value of §13,- 
450,000;000 and the common stock a par value of $57,800,000,000, 



38 STATISTICS OF INCOME 

showing a total capitalization of $71,280,000,000. Six thousand 
seven hundred sixty-three (6,763) corporations having no par value 
stock reported an aggregate fair value of $4,065,000,000. Associa- 
tions, joint-stock companies and trusts, which are included as corpora- 
tions for the purpose of this tax in most cases have no capital stock or 
designated snares outstanding and are included in the tables as 
reporting no capital stock value, but an aggregate fair value of 
$892,490,000. 

The manufacturing group reported approximately $28,000,000,000 
fair value, or 36.8 per cent of the total. This group is followed by 
finance, banking, insurance, etc., with $14,900,000,000, or 194 per 
cent. Transportation and other public utilities reported $12,100,- 
000,000, or 16 per cent of the total. The trade and merchandising 
group totals $8,640,000,000, or llf per cent. Mining and quarrying 
reported $7,470,000,000, or 9| per cent, while agricultural amounted 
to $1,300,000,000, or 1.7 per cent. Public service reported 
$1,250,000,000, or If per cent of the total. Construction corpora- 
tions reported $832,000,000, or 1.1 per cent of the total. A miscel- 
laneous ^^roup, including combinations of several designations, 
concerns m liquidation, also inactive and exempt organizations not 
othervfise classified, reported an aggregate fair value of $1,300,000,000, 
of which $1,184,000,000 was subject to the tax. 

The various industrial groups retain their relative positions as of 
the previous year, in regard to aggregate fair value. The manu- 
facturing group, however, shows a reduction in fair value of 
$2,500,000,000 from that reported for the previous year, while the 
aggregate fair value of the finance and banking group indicates a net 
increase of approximately $1,200,000,000. Transportation and public 
utilities increase in fair value approximately $700,000,000, while the 
agricultural group increased approximately $300,000,000. 

The above comparisons show the relative financial conditions of 
the various industrial groups as of July 1, 1921, and July 1, 1922, 
respectively. 

Table 2 indicates the taxable corporations, numbering 255,097, 
and is identical with Table 1 (except for the elimination of the non- 
taxable organizations). 

Table 3 includes only the nontaxable corporations, numbering 
111,593. These organizations include corporations not engaged in 
business; those the fair value of whose capital stock does not exceed 
by more than $1,000 the statutory exemption of $5,000; insurance 
companies of all classes, and the scientific, religious, educational, and 
eleemosynary organizations specifically exempted from the tax b^' law. 

In comparing the statistics tabulated herein it should be borne in 
mind that for the previous taxable period insurance companies were 
subject to the tax and so tabulated, whereas for the period now under 
consideration all classes of insurance companies whose business is 
limited exclusively to that of insurance are exempt from the tax. 

Table 4 distributes the corporations into groups by the amount of 
the fair value of the capital stock reported and segregates ihvm as 
taxable and nontaxable. It will be noted that 59,573 corporations 
reported no fair value for the capital stock and that the first six 
groups of tliis table, including 108,932 corporations, each reporting 
a fair value of less than $6,000, are exempt from tax for the reason 
that the fair value does not exceed the statutory exemption to the 



STATISTICS OF INCOME 39 

extent necessary to permit of assessment. There were 28,934 corpo- 
rations reporting no fair value for the previcnis year and 20,602 
corj)orations reporting a fair value of less than $1 ,000. It is apparent 
from the above that the year ended June 30, 1922, affected adversely 
the small corporation with little or no capital. 

It will likewise be noted that there were, in 1922, 65 corporations 
each reporting a fair value of more than $90,000,000. This is com- 
parable with 67 corporations so reporting for the previous year. 

Table 5 distributes the returns by States and Territories. There 
appears no comment necessary with respect to tliis table. 



40 



STATISTICS OF INCOME 



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steam railroads - 

Electric railroads 

All other railroads and combinations 

Water transportation 

Local transportation, cartage, and storage 

Electric light and power companies 

Gas companies -. --- 

Telephone, telegraph, and radio companie 

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storage companies. _ 

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47 



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c<f.-r rHi>r 



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STATISTICS OF INCOME 



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STATISTICS OF INCOlVrE 



49 



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STATISTICS OF INCOME 



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52 



STATISTICS OF INCOME 



Table 4. — Capital stock tax returns — Distribution by size of capital stock fair 

value 

[Returns filed for 1923— July 1, 1922, to June 30, 1923] 



Size of capita] stock fair 
value 



Returns filed 



Total 
num- 
ber 



Tax- 
able 



Non 
tax- 
able 



Fair value 



Aggregate 



Reported 

on taxable 

returns 



Reported on 

nontaxable 

returns 



Tax 



No f^ir value reported.. 
Fair value under $1,000. 

$1,000 to $2,000. 

$2,000 to $3,000 

$3,000 to $4,000. 

$4,000 to $5,000 

$5,000 to $6,000. 

$6,000 to $7,000. 

$7,000 to $8,000.. 

$8,000 to $9,000 

$9,000 to $10,000. 

$10,000 to $11,000.. 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000... 

$15,000 to $20,000. 

$20,000 to $25,000.. 

$25,000 to $30,000 

$30,000 to $40,000. 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000 

$90,000 to $100,000.. 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $250,000. 

$250,000 to $300,000. 

$300,000 to $400,000 

$400,000 to $500,000...... 

$500,000 to $750,000 

$750,000 to $1,000,000. 

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

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

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

$3,000,000 to $4,000,000 

$4,000,000 to $5,000,000 

$5,000,000 to $10,000,000- -. 
$10,000,000 to $20,000,000.- 
$20,000,000 to $30,000,000-- 
$30,000,000 to $40,000,000-- 
$40,000,000 to $50,000,000-- 
$,50,000,000 to $60,000,000.. 
$60,000,000 to $70,000,000.-. 
$70,000,000 to $80,000,000.-. 
$80,000,000 to $90,000,000.. 
$90,000,000 and over 



18 

6,515 

6,119 

5,626 

5,369 

9,665 

5,015 

5, 593 

4,503 

4,172 

21, 193 

17, 262 

15, 388 

22, 014 

15,390 

13, 498 

9,499 

7,671 

6,027 

5,262 

18, 083 

10, 288 

6,940 

5,017 

6,437 

3,939 

5,698 

2,792 

3,053 

1,524 

1,626 

770 

484 

894 

464 

148 

76 

33 

27 

17 

15 

8 

65 



$322 
3, 387, 478 
11, 380, 674 
20, 548, 042 
26, 263, 479 
34, 023, 636 
52, 978, 064 
41, 728, 948 
46,116,911 
47, 972, 556 
51,257,082 
100, 562, 614 
67, 861, 069 
69, 998, 231 
61, 184, 481 
60, 817, 945 
366, 413, 788 
386, 065, 457 
419, 876, 669 
761,815,308 
6S9, 691, 270 
740, 460, 347 
620, 499, 657 
579, 827, 796 
515,761,910 
504, 381. 572 
320,936,311 
791, 079, 460 
573, 682, 70(: 
389, 868, 138 
251, 564, 193 
777, 144, 827 
504, 323, 525 
448, 829, 145 
750, 845, 098 
673, 562, 810 
862, 385, 583 
673, 577, 765 
208, 122, 017 
220, 431, 984 
931, 602, 751 
627, 885, 608 
705, 399, 791 
481,751,832 
467, 075, 520 
101,704,677 
113,717,851 
670,242,041 
767, 088, 013 



41, 

45, 

47, 

50, 

99, 

57, 

09, 

60, 

60, 

363, 

382, 

416, 

75.5, 

684, 

730, 

614, 

575, 

511, 

499, 

2, 292, 

1,771, 

1, 545, 
1, 370, 
2,220, 
1,75.5, 
3, 459, 
2, 410, 
3, 687, 

2, 625, 
3, 952, 
2, 635, 
2, 155, 
6,112, 
6, 837, 
3, 554, 
1,641, 
1,481, 
1, 467, 
1, 101, 
1, 113, 

670, 
12, 767, 



$97, 838 
223, 748 
618, 090 
452, 995 
764, 703 
157, 983 
461,219 
465, 528 
620, 968 
324, 966 
293, 205 
633, 103 
323, 088 
810, 992 
764, 789 
903, 981 
635, 879 
124, 527 
939,411 
558, 744 
839, 753 
708, 844 
821, 548 
168, 576 
951,565 
657, 242 
532, 754 
212, 973 
551, 974 
100,117 
578, 053 
504, 138 
950, 258 
167, 657 
686, 552 
690, 354 
397, 541 
751,832 
075, 520 
704, 077 
717, 851 
242, 041 
088,013 



$322 

3, 387, 478 

11,380,674 

20, 548, 042 

26, 263, 479 

34, 023, 636 

52, 880, 226 

505, 200 

498, 821 

519, 561 

492, 379 

1, 404, 631 

399, 850 

632, 703 

563,513 

492, 979 

3, 120, 583 

3, 432, 354 

3, 563, 681 

6,004,316 

4, 926, 481 

9, 666, 366 

6, 863, 778 

4, 703, 269 

3, 822, 499 

4, 822, 828 

28, 096, 558 

19, 370, 622 

27, 861, 168 

19, 699, 562 

30, 612, 628 

21, 487, 585 

44, 790, 771 

38, 616, 172 

63, 293, 124 

48, 462, 693 

109, 806, 930 

38, 073, 627 

52, 171, 759 

lOS, 264, 327 

93,916,199 

73, 195, 254 

64, 002, 260 



Total. 306, 690 265, 097 111, 593 76, 783, 696, 958 74, 698, 276, 190 1, 085, 420, 708 73, 422, 791 



8,049 
15, 023 
19, 323 
23, 920 
50, 833 
32, 386 
41, 501 
38, 106 
39, 465 
257, 328 
296, 323 
339, 383 
645, 741 
607, 816 
663, 414 
567, 141 
536, 769 
481, 804 
473, 249 
197, 925 
720, 269 
511,122 
345, 083 
188, 767 
735, 962 
431,043 
396, 253 
672,287 
617, 480 
944, 449 
631,654 
153, 530 
107, 698 
835, 366 
553, 950 
641,018 
481, 587 
460, 940 
101,620 
113,643 
670, 202 
706, 763 



STATISTICS OP INCOME 



53 



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54 



STATISTICS OF INCOME 



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a a . 



STATISTICS OF INCOME 55 

FEDERAL ESTATE TAX RETURNS 

The adjoined tables were compiled from Federal estate tax returns 
filed during the calendar year ended December 31, 1923, and represent 
returns actually hied with the bureau during the period mentioned, 
as distinguished from the niunber of taxable estates originating within 
the period (the return not being due until one year after the date of 
death) . The Federal estate tax has been imposed upon the transfer of 
net estates of taxable size of persons dying on or after September 9, 1916. 

In these tables the size of the net estate is divided into blocks 
corresponding to the successive taxable blocks as fixed by the revenue 
act. The tax is not laid upon the property but upon its transfer to 
others. The transfer is the subject oi the tax, not any particular 
legacy, devise, or distributive share, and the relationsliip of the bene- 
ficiary to the decedent has no bearing upon the tax hability or the 
extent thereof. The estate tax is not an inheritance tax, although 
popularly referred to as such, the distinction being that the estate tax 
is imposed on an estate in its entirety. The gross estate as reflected 
in these tables "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. The 
net estate is the gross estate less the sum of authorized deductions, 
including in the case of resident decedents a specific exemption of 
$50,000, which does not apply in the case of nonresidents. 

The tables are based on the data disclosed by the returns as filed 
but not as determined upon investigation and audit. The tax shown 
does not correspond with the actual receipts of taxes during the 
period for the reason that payment may be made at a later date than 
the filing of the return and for the further reason that field investiga- 
tion and office audit may disclose deficiency taxes or excess payments 
which are not reflected in these tables. 

Table A is based upon returns of resident decedents distributed by 
size of net estates, showing form of property and natm'e of deductions. 
This table gives a detailed analysis showing the distribution of the 
gross estate into the several forms of wealth owned by the decedents 
at the time of death or the several classifications included as taxable 
described in the sequeiKe of the form of retm-n prescribed, and also 
the distribution of the deductions according to the several classifica- 
tions entered in the retm^ns xmder the provisions of the law. 

Table B shows the aggregate of retm^ns filed for estates of resident 
decedents distributed by size of net estate and the average rate and 
average amount of tax in the several classes. 

Table C shows the returns of nonresident decedents distributed by 
the size of the net estate, the situs of which is in the United States. 

Table D is a simple and cumulative distribution by size of net 
estate for resident and nonresident decedents. This table combines 
data from Tables B and C for the purposes mentioned. 

Table E is a vocational distribution by sex and size of net estate of 
the returns of resident decedents. 

Table F is a distribution of the returns of resident decedents by 
size of net estate, age, and sex, and single or married. 

Table G distributes the retm-ns of resident decedents by States and 
Territories. 



56 



STATISTICS OF INCOME 



The number of returns filed for the period from September 9, 
1916, to December 31, 1923, is as follows: 





Returns filed 


Gross estate 




Total 


Resi- 
dent 
dece- 
dents 


Nonresi- 
dent 
dece- 
dents 


Total 


Resident 
decedents 


Nonresident 
decedents 


Sept. 9, 1916-Jan. 15, 1922 

Jan. 15-Dec. 31, 1922 


45, 126 

13, 506 

14, 150 


42,230 

12, 203 

13, 013 


2,896 
1,303 
1,137 


$8, 893, 238, 780 
2, 937, 409, 139 
2, 522, 942, 145 


$8, 785, 641, 889 
2, 879, 372, 168 
2, 494, 978, 471 


$107, 596, 891 
58, 036, 971 


Jan. 1-Dec. 31, 1923.. 


27, 963, 674 









Net taxable estate 


Tax 




Total 


Resident 
decedents 


Nonresident 
decedents 


Total 


Resident 
decedents 


Nonresi- 
dent 
decedents 


Sept.9,1916-Jan.l5,1922 
Jan. 15-Dec. 31,1922... 
Jan. 1-Dec. 31, 1923 


$5, 509, 522, 243 
1, 672, 847, 157 
1, 373, 446, 054 


$5, 407, 673, 531 
1, 620, 781, 038 
1, 347, 091, 608 


$101, 848, 712 
52,066,119 
26, 354, 446 


$356, 516, 251 
118, 776, 541 
68, 784, 384 


$351, 138, 323 
115, 838, 953 
68, 090, 266 


$5, 377, 928 

2, 937, 588 

694, 118 



68 



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STATISTICS OF INCOME 



69 









3, 287, 781 
8, 442, 798 
19, 713, 408 

3,281,231 

10, 329, 853 

..36,250.000 


o 

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i 138,631,780 

2,708,214 

3,735 

1.95 




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15, 747, 980 
41, 763, 561 

10, 780, 771 

8. 058. 815 

119,450,000 


to 
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3, 003, 316 

1,257 

1.44 








10, 096, 771 
18,461,869 
45,982,211 

5, 870, 278 

8, 904, 092 

265. 100, 000 


i 


104, 487, 073 

1, 073, 343 

202 

1.03 








7, 299, 983 
10, 656, 230 
84, 601, 762 

22, 172, 566 
23, 076, 938 
125, 600, COO 


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1,814,325 
5,883,900 

182, 421 

275, 327 

46, 150, 000 


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96, 320, 212 
295, 284, 741 

55, 915, 230 
73, 591, 785 
650, 650, 000 


o 
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?3 


1,347,091,608 

68, 090, 266 

5,232 

5.05 


Nature of deduction: 

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Funeral and administrative expenses 

Debts, unpaid mortgages, etc 

Property from an estate taxed within five 
years; value at date of previous de- 
cedent's death.. 

Charitable, public, and similar bequests. . 

Specific exemption 


a 
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3 

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Net taxable estate 

Total tax 

Average tax for taxable estates 



10503°— 25t- 



60 



STATISTICS OF INCOME 



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Mortgages, notes, cash, et 
Insurance 

Jointly owned and other 
property 

Transfers made in contei 
intended to take effect a 

Power of appointment or 
of deed, made in con 
death 

Property from an estate 
five years, value at da 
present decedent 


a> 






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STATISTICS OF INCOME 



61 



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62 



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Investments in bonds and stocks 
Federal Government bonds— 

Wholly tax exempt 

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State and municipal bom 

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All other bonds 


:§ 

1.2 
1 ^ 
\ 


8 


I 1 ° 

! I '=i 


Transfers made in contemplation of 
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Power of appointment or general pow 
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Property from an estate taxed with 
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; 










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s 







STATISTICS OF INCOME 



63 











40, 000 

1,559,993 
2, 426, 722 

50,' 665' 


to 

CO 



24, 559, 916 

5,321,479 

5, 321, 479 

21.67 






; 




140, 683 
1,803,004 

""166,666" 


00 



18, 984, .390 

3, 139, 566 

1, 569, 783 

16.54 






1 




966, 142 
1, 123, 206 

75, 000 
100, 000 


00 

CD 


17,176,249 

2. 740, 775 

1, 370, 388 

15.96 






;:;; 


318,600 
1,246,856 

100, 000 
100,000 


CD 


1.5,431.840 

2, 369, 368 

1, 184, 684 

1.5. 35 








1 0000 00 rO 
1 to —1 CO 10 

1 CD CO to .0 





6, 318, 774 

905, 255 

905, 255 

14.33 










48, 943 

970, 525 
1,542,149 

100, 000 

25, 000 
150, 000 


CO 

CO 
CO 
00 


16. 494. 946 

2, 223, 490 

741, 163 

13.48 










1, 356, 755 
1, 764, 067 

275, OCO 
350, 000 


?3 

CD 


31, 633, 352 

3, 884, 504 

554, 929 

12.28 


Nature of deductions: 

Insurance exemption - 

Funeral and administrative ex- 
penses 


Property from an estate taxed 
within five years; value at date 

of previous decedent's death 

Charitable, public, and similar 

* bequests .-. 

Speci fie exemption 


a 


3 

a> 

■V 

'ra 



Net taxable estate 

Total tax 

A verage tax for taxable estate 

Average rate of tax (per cent) 



64 



-STATISTICS OF INCOME 



Table B. — Returns of resident decedents, distributed by size of net estate 
[Returns filed from Jan. 1 to Dec. 31, 1923] 



Size of net estate 


Num- 
ber of 
re- 
turns 


Gross estate 


Deductions 


Net estate 


Tax 


Average tax 


Aver- 
age 
rate, 
per 
cent 


No net estate: 

Gross estate under 
$50,000 


923 

2,512 

5, 302 

2,389 

725 

561 

301 

103 

93 

38 

30 

18 

7 

3 

1 

2 

2 

2 

1 


$39, 155, 278 

227, 258, 628 

458, 902, 294 

413, 525, 375 

219, 936, 851 

263, 919, 708 

220, 820, 768 

113,331,045 

147, 862, 278 

79, 259, 055 

86, 852, 388 

76, 623, 577 

35, 379, 774 

19, 331, 563 

6,511,288 

17, 197, 296 

19, 440, 597 

21,028,077 

28, 636, 631 


$56, 519, 741 

273, 407, 479 

354, 415, 221 

204, 802, 036 

81,305,071 

77, 980, 585 

47, 850, 064 

24, 329, 492 

32, 424, 646 

13, 466, 076 

13, 553, 621 

14, 420, 386 

3, 746, 422 

2, 836, 617 

192, 514 

1, 765, 456 

2, 264, 348 

2, 043, 687 

4,076,715 


-$17,364,463 

- 46,148,851 
104,487,073 
208, 723, 339 
138, 631, 780 
185,939,123 
172, 976, 704 
89, 001, 553 
115, 437, 632 
65, 792, 979 
73, 298, 767 
62, 203, 191 
31, 633, 352 
16, 494, 946 
C, 318, 774 
15, 431, 840 
17, 176, 249 
18, 984, 390 
24, 559, 916 








Gross estate over 
$50,000 








Under $50,000 


$1, 073, 343 

3, 003, 316 

2, 708, 214 

4, 909, 109 
6, 303, 446 
4, 185, 045 
7, 033, 483 
4,811,919 
6, 730, 740 
6, 747, 214 

3, 884, 504 
2, 223, 490 

905, 255 
2, 309, 368 
2, 740, 775 
3, 139, 566 
5, 321, 479 


$202. 44 


1.03 


$50,000 to $150,000 


1,257.14 1.44 


$150,000 to $250,000 

$250,000 to $450,000. 

$450,000 to $750,000... 

.$750,000 to $1,000,000 

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

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

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

$3,000,000 to .$4,000,000..-. 

$4,000,000 to $5,000,000 

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

$6,000,000 to .$7,000,000.... 

$7,000,000 to $8,000,000 

$8,000,000 to $9,000,000 

$9,000,000 to $10,000,000-- . 
$10,000,000 and over 


3, 735. 47 

8, 750. 64 

20,941.68 

40, 631. 50 

75, 628. 85 

126, 629. 45 

224, 358. 00 

374, 845. 22 

554, 929. 14 

741, 163. 33 

905, 255. 00 

1, 184, 684. 00 

1, 370, 387. 50 

1, 569, 783. 00 

5, 321, 479. 00 


1.95 

2.64 

3.64 

4.70 

6.09 

7.31 

9.18 

10.85 

12.28 

13.48 

14.33 

15.35 

15.96 

16.54 

21.07 


Total 


13, 013 2. 494. 978. 471 1. 211. 400. 177 ■ 1.347. 091. 608 68. 090. 266 


5, 232. 48 


5.05 

















' Net taxable estate. 

Table C. — Returns of nonresident decedents, distributed by size of net estate 
[Retui-ns filed from Jan. 1 to Dec. 31, 1923] 



Size of net estate, the situs 
of which is in the 
United States 


Number 

of 
returns 


Gross 
estate 


Deductions 


Net estate 


Tax 


Average 
tax 


Average 
rate 


Under $59,000 


1,042 
61 
16 
6 
7 
3 
2 


$7, 022, 145 
5, 564, 168 

3, 301, 630 
2, 081, 441 

4, 409, 966 
2, 609, 878 
2, 974, 446 


$375, 712 
249, 609 
186, 295 
63, 630 
445, ;84 
161, 788 
127, 010 


$6, 646, 433 
5, 314, 559 
3,115,335 
2,017,811 
3, 964, 782 
2, 448, 090 
2, 847, 436 


$71, 393 
71, 156 
67, 389 
49, 714 
139, 387 
110,347 
184, 732 



$68. 52 

1, 166. 49 

4,211.81 

8, 285. 68 

19, 912. 42 

36, 782. 33 

92, 366. 00 


1.07 


$50,000 to $150,000 

$150,000 to $2.^,000 

$250,000 to $450,000 

$450,000 to $750,000 

$750,000 to $1,000,000 

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

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


1.34 
2. 16 
2.46 
3.51 
4.51 
6.48 


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
















$3,000,000 to $4,000,000 














$4,000,000 to $5,000,000 














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














$6,000,000 to $7,000,000 














$7,000,000 to $8,000,000 














$8,000,000 to $9,000,000 . . 














$9,000,000 to $10,000,000 














$10,000,000 and over . 





























Total 


1,137 


27,963,674 


1, 609, 228 


26, 354, 446 


694, 118 


610. 48 


2.63 







STATISTICS OF INCOME 



65 



Table D. — Simple and cumulative distribution by size of net estate — Aggregate res- 
ident and nonresident decedents 

[Returns filed from Jan. 1 to Dec. 31, 1923] 



Size of net estate 



No net estate: 

Gross estate under $50,000. 

Gross estate over $50,000... 

Under $50,000 

$50,000 to $150,000 

$150,000 to $250,000. 

$250,000 to $450,000 

$4,'JO,000 to $750,000 

$750,000 to $1,000,000 

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

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

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

$3,000,000 to $4,000,000... 

$4,000,000 to $5,000,000- 

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

.$6,000,000 to $7,000,000..- 

$7,000,000 to $8,000,000 

$8,000,000 to $9,000,000 

$9,000,000 to $10,000,000 

$10,000,000 Mid over.- 



Returns 



Simple distribution 



Number 

in each 

class 



923 

,512 

,344 

, 4.'i0 

741 

567 

308 

106 

95 

38 

30 

18 

7 

3 

1 

2 

2 

2 

1 



Total. 



14, 150 



Per cent 
of total 



6.52 
17. 75 
44. 83 
17.31 
5.24 
4.01 
2.18 
.75 
.67 
.27 
.212 
. 128 
. 050 
.021 
.007 
.015 
.015 
.015 
.007 



100.00 



Cumulative dis- 
tribution 



Number 
under 
higher 
class 



923 
3,435 
9,779 
12, 229 
12, 970 
13, 537 
13,845 
13, 951 
14,046 
14, 084 
14,114 
14, 132 
14, 139 

14. 142 

14. 143 
14, 145 
14, 147 
14, 149 
14, 150 



Per cent 
under 
higher 
class 



6.52 
24.27 
69.10 
86.41 
91.65 
95. 66 
97.84 

98. .59 
99.26 
99.53 

99. 742 
99. 870 
99. 920 
99. 941 
99. 948 
99. 963 
99. 978 
99. 993 

100.00 



Net estate 



Simple distribution 



Amount in 
each class 



$111,133,506 

214.037,898 

141,747,115 

187,950,934 

176, 941, 486 

91, 449, 643 

1 18, 285, 008 

65, 792, 979 

73, 298, 767 

62, 203, 191 

31, 033, 352 

16, 494, 946 

6,318,774 

1.5,431,810 

17, 176, 249 

18, 984, 390 

24, 559, 916 



1, 373, 446, 054 



Per cent 
of total 



8.09 

15.58 

10.32 

13.69 

12.88 

6.66 

8.61 

4.79 

5.34 

4.52 

2.31 

1.20 

.46 

1.13 

1.25 

1.38 

1.79 



100.00 





Net estate 


Tax 


Size of net estate 


Cumulative distribution 


Simple distribution 


Cumulative distri- 
bution 




Amount under 
higher ciass 


Per cent 
under 
higher 
class 


Amount in 
each class 


Per cent 
of total 


Amount 

under 

higher class 


Per cent 
under 
higher 
class 


No net estate: 

Gross estate under $50,000 














Crross estute over $50,000 ... 














Under $50,000 


$111,133,500 

32,., 171.404 

466, 918, 519 

6.^4,875,453 

831, 816, 939 

923, 266, 582 

1,041,551,650 

1, 107, 344, 629 

1, 180, 643, 396 

1, 242, 846, 587 

1, 274, 479, 939 

1,290,974,885 

1,297,293,659 

1, 312, 725, 499 

1,329,901,748 

1, 348, 886, 138 

1,373,446,054 


8.09 
23.67 
33.99 
47.68 
60. 56 
67.22 
75.83 
80.62 
85. 96 
90.48 
92.79 
93. 99 
94.45 
95.58 
96. 83 
98.21 
100. 00 


$1, 144, 736 
3,074,472 
2, 775, 603 
4, 958, 823 
6, 442, 833 
4,2«5,392 
7,218,215 
4, 811, 919 
6, 730, 740 
6,747,214 
3, 884, 504 
2, 223, 490 
905, 255 
2, 369, 368 
2, 740, 775 
3, 139, 566 
5,321,479 


1.66 
4.47 
4.04 
7.21 
9.37 
6.24 
10.49 
7.00 
9.79 
9.81 
5.65 
3.23 
1.32 
3.44 
3.98 
4.56 
7.74 


$1, 144, 736 
4, 219, 208 
6, 994, 811 
11,953,634 
18, 396, 467 
22,691,859 
29, 910, 074 
34, 721, 993 
41,452,733 
48, 199, 947 
52, 084, 451 
54,307,941 
55, 213, 196 
57, 582, 564 
60, 323, 339 
63, 462, 905 
68, 784, 384 


1.66 


$50,000 to $150,000 


6.13 


$150,000 to $250,000 


10.17 


$250,000 to $450,000 


17.38 


$450,000 to $750,000 


26.75 


$750,000 to $1,000,000- 

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


32.99 
43.48 


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


50.48 


•$2,000,000 to $3,000,000... 


60.27 


$3,000,000 to $4,000,000 


70.08 


$4,000,000 to $5,000,000 


75.73 


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


78.96 


$6,000,000 to $7,000,000 


80.28 


$7,000,000 to $8,000,000 


83.72 


$8,000,000 to $9,000,000 .... 


87.70 


$9,000,000 to $10,000,600 


92. 26 


$10,000,000 and over... 


100. 00 






Total 






68, 784, 384 


100.00 

















66 



STATISTICS OF INCOME 



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Professional: 

Accountants, statisticians, actuaries, appraisers, e 

Actors, artists, and musicians 

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architects .. . .. --. . 




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awyers 

[edical professions: Physicians, surgeons, oc 

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ublic service: Government and State offlcia 

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griculturists: Farmers, stock raisers, orchar 

ankers 

cal estate brokers; stock and bond brokers, 

apitalists 

ontractors and builders... 

orporation officials: Presidents, managers, 

cashiers, etc.. 

ousewives 

abor, technical: Railroad engineers, mach 


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chants, proprietors of hotels, etc 

Mine owners and operators 

Publishers 

Salesmen, agents, clerks, etc 

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Profession or business not stated 


3 

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STATISTICS OP INCOME 



67 



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68 



STATISTICS OF INCOME 



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Professional: 

Accountants, statisticians, actuaries, appraiser?, 
etc 

Actors, artists, and musicians 

Authors, editors, teachers, school oflQcials.. 

Clergymen 

Engineers: Civil, mining, consulting, structural, 
etc., architects 

Inventors 

Lawyers 

Medical professions: Physicians, surgeons, ocu- 
lists, dentists, metaphysical healers, nurses, 
etc 

Public service: Qoverimient and State officials. 
Nonprofessional: 

Agriculturists: Farmers, stock raisers, orchard- 
ists 

Bankers 

Real estate brokers: Stock and bond brokers, 
etc 

Contractors and builders ^.. 

Corporation officials: Presidents, managers, 
secretaries, cashiers, etc 

Housewives.. 

Labor, technical: Railroad engineers, machin- 
ists, carpenters, etc 

Lumberiru'U... 

Manufacturers 

Merchants: Storekeepers, jobbers, commission 
merchants, pJoprietors of hotels, etc 

Mine owners and operators.. 

Publishers.. 

Salesmen, agents, clerks, etc 

Retired 

Profession or business not stated 


"3 

o 



STATISTICS OF INCOME 



69 



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Professional: 

Accountants, statisticians, actuaries, appraisers, 
etc 

Actors, artists, and musicians 

Authors, editors, teachers, school officials 

Clergymen 

Engineers: Civil, mining, consulting, structural, 
etc., architects 

Inventors 

Lawyers 

Medical professions: Physicians, surgeons, ocu- 
lists, dentists, metaphysiciil healers, nurses, 
etc 

Public service: Government and State officials.. 
Nonprofessional: 

Agriculturists: Farmers, stock raisers, orchard- 
Bankers 

Real estate brokers: Stock and bond brokers, 
etc 

Capitalists 

Contractors and builders. 

Corporation officials: Presidents, managers, 
secretaries, cashiers, etc 

Housewives 

Labor, technical: Railroad engineers, machin- 
ists, carpenters, etc 

Lumbermen 

Manufacturers 

Merchants: Storekeepers, jobbers, commission 
merchants, proprietors of hotels, etc 

Mine owners and operators 

Publishers 

Salesmen, agents, clerks, etc 

Profession or business not stated 








70 



STATISTICS OF INCOME 



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31 


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r $50,000.... 

$50,000. 

3,000 

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)00,000 

500,000 

000,000 

000,000 

000,000 

000,000 

000,000 

000,000 

000,000 

000,000 

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over 


i 1 


No net estate: 
Gross unde 
Gross over 
Under $50,000. 
$50,000 to $150 
$150,000 to $25 
$250,000 to $45 
$450,000 to $75 
$750,000 to $1,C 
$1,000,000 to $1 
$1,500,000 to $2 
$2,000,000 to $3 
$3,000,000 to .$4 
$4,000,000 to $5 
$5,000,000 to $6 
$6,000,000 to $7 
$7,000,000 to $8 
$8,000,000 to $9 
$9,000,000 to $1( 
$10,000,000 and 


"3 
o 



STATISTICS OF INCOME 



71 







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§ 




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net estate: 
Gross under $50,00 
Gross over $50,000. 

nder $50,000 

0,000 to $150,000 

50,000 to $250,000.... 

50,000 to $450,000 

50,000 to $750,000.... 

50,000 to $1,000,000.. 

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

,500,000 to $2,000,000. 

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

,000,000 to .$4,000,000. 

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

,000,000 to $6,000,000. 

,000,000 to $7,000,000. 

,000,000 to $S,O0O.OO0. 

,000.000 to .$!»,000,(«K). 

,000,000 to $10,001 I.OOf 

0,000,000 and over... 
















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72 



STATISTICS OF INCOME 



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STATISTICS OF INCOME 



73 



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74 



STATISTICS OF INCOME 






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BASIC TABLES 



10503°— 25t a 75 



STATISTICS OF INCOME 



77 



Table 1. — Personal returns — Distribution of income, by States, for the United 
States; showing the member of returns, net income, tax, and relative percentages 

llncome returned for the calendar year ended Dec. 31, 1922] 



States and Territories 



Returns 



Number 



Per cent 
of total 



Net income 



Amount 



Per cent 
of total 



Prior year 
loss deduc- 
tion from 
net income 
for net tax- 
able income 



Alabama 

Alaska > 

Arizona 

Arkansas 

California 

Colorado 

Connecticut-. 

Delaware 

District of Columbia. 

Florida 

Georgia... 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa. 

Kansas 

Kentucky... 

Louisiana 

Maine 

Maryland. 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada _ 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota. 

Tennessee. 

Texas 

Utah. 

Vermont 

Virginia.. 

W ashington 

West Virginia.. 

Wisconsin 

Wyoming 



43, 612 



0.64 



$126, 908, 473 



0.59 



$225, 088 



Total. 



20, 079 

32, 072 

420, 923 

67, 463 

128,431 

17, 141 

77, 923 

41,531 

69, 988 

11,597 

23, 369 

614, 449 

153, 469 

131.870 

86, 915 

09, 666 

66, 972 
43, 041 

110,896 
397, 241 
267, 953 

122, 885 
26, 897 

1*3, 728 
38, 044 

67, 503 
9,723 

31, 787 

301, 834 

11,553 

1, 102, 748 

58, 009 

18. 7.50 

3€ 1,988. 
72, 063 
61,879 

587, 770 
50, 076 
26, 830 

. 21, 465 
63, 555 

186, 865 
27, 325 
17, 901 
71, 523 

123, 216 
69, 501 

160, 519 
21, 943 



.30 

.47 

6.20 

.99 

1.89 

.25 

1.15 

.61 

1.03 

.17 

.34 

9.05 

2.26 

1.94 

1.28 

1.03 

.99 

.63 

1.03 

5.85 

3.95 

1.81 

.40 

2.56 

.56 

1.00 

.14 

.47 

4.45 

.17 

16.25 

.86 

.28 

5.38 

1.06 

.91 

8.66 

.74 

.40 

.32 

.94 

2.75 

.40 

.26 

1.05 

1.82 

1.02 

2.37 

.32 



48, 

95, 

1, 357, 

184, 

401, 

53, 

231, 

132, 

199, 

37, 

51, 

1, 927, 

426, 

359, 

211, 

200, 

203, 

129, 

386, 

1, 237, 

796, 

348, 

76, 

526, 

83, 

177, 

22, 

85, 

1, 032, 

28, 

4, 110, 

171, 

43, 

1, 138, 

217, 

161, 

2, 005, 

171, 

72, 

48, 

190, 

545, 

67, 

51, 

207, 

300, 

196, 

401, 



459, 738 
625, 678 
524, 521 
572, 407 
720, 143 
981, 068 
328, 739 
047, 020 
432, 531 
122, 696 
166, 793 
637, 451 
365,818 
562, 822 
061, 984 
048, 892 
664, 606 
857, 441 
830, 235 
893, 477 
411,946 
740, 625 
981, 743 
387, 658 
903, 851 
969, 193 
397, 460 
577, 058 
262,375' 
982, 814 
588, 989 
929, 259 
767, 089 
934, 714 
555, 604 
226, 232 
570, 020 
409, 669 
755, 770 
949, 551 
723, 937 
901, 576 
744, 653 
653, 367 
277, 342 
523, 342 
777, 359 
670, 058 
826, 743 



.23 

.45 

6.36 

.87 

1.88 

.25 

1.08 

.62 

.93 

.17 

.24 

9.04 

2.00 

1.69 

.99 

.94 

.95 

.61 

1.81 

5.80 

3.73 

1.63 

.36 

2.47 

.39 

.83 

.11 

.40 

4.84 

.14 

19.27 

.81 

.21 

5.34 

1.02 

.76 

9.40 

.80 

.34 

.23 

.89 

2.56 

.32 

.24 

.97 

1.41 

.92 

1.88 

.23 



6, 787. 481 



100. 00 



21, 336, 212, 530 



100. 00 



49, 897 

69, 780 

3, 041, 465 

296, 394 

405, 044 

14, 763 

160, 930 

389, 428 

105, 292 



116, 177 

4, 118, 681 

358, 792 

130. 347 

89, 836 

173, 123 

1,480,631 

74, 067 

1, 020, 275 

1, 754, 556 

1, 463, 221 

202, 155 

1,094, 119 

703, 295 

32, 362 

255, 980 

25, •ft5 

25, 856 

980, 279 

195, 750 

16, 350, 075 

525, 889 

4,760 

1, 686, 267 

90, 950 

117, 129 

4, 583, 190 

62, 472 

71,144 

7,914 

447, 633 

905, 271 

18, 383 

59, 948 



809, 470 

198, 599 

221, 019 

1,668 



45, 220, 859 



• Alaska included in Washington 



78 



STATISTICS OF INCOME 



Table 1. — Personal returns — Distribution of income, by States, for the United 
States; showing the number of returns, net income, tax, and relative percent- 
ages — Continued 



States and Territories 



Exemption from normal tax 



Personal 
exemption 



Dividends 



Interest on 
Government 

obligations 

not wholly 

exempt from 

tax 



Capital net 
gain from 

sale of assets 

held for 
more than 
two years 



Exemption 

from normal 

tax in 

excess of 

net income 



Alabama 

Alaska '.- 

Arizona 

Arkansas 

California 

Colorado 

C onnecticut 

Delaware 

District of Columbia- 
Florida 

Georgia 

Hawaii -. 

Idaho 

Illinois - 

Indiana .- 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi-. 

Missouri 

Montana.. 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina. 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



$105, 943, 212 



$7, 633, 938 



$121, 240 



$27, 730 



$21, 818, 975 



45 


497, 


76 


729, 


910 


431, 


146 


211, 


276 


163, 


39 


378, 


156 


959, 


96 


978, 


168 


307, 


28. 


635, 


54 


889, 


1, 265, 


585, 


348 


267, 


318 


454, 


204, 


638, 


152 


221, 


150, 


783, 


95, 


390, 


233, 


075, 


800, 


263, 


566, 


014, 


266, 


802, 


64, 


996, 


355, 


730, 


83, 


881, 


156, 


370, 


19, 


696, 


65 


363, 


666, 


970, 


26 


360, 


2,307 


670, 


147, 


338, 


43 


850, 


799 


548, 


170, 


373, 


133 


342, 


1, 293, 


894, 


104, 


512, 


65 


212, 


48, 


470, 


148, 


692, 


421, 


315, 


65, 


310, 


37, 


821, 


162, 


621, 


253 


331, 


160, 


895, 


342, 


694, 


48, 


074, 



2, 357 

6,244 

131, 363 

19, 388 

71, 500, 

14, 490, 

19, 677, 

14, 884, 

16, 038, 

6, 342, 

2, 020, 

208, 956 

36, 951 

25, 825, 

12, 029 

21, 387 

18, 006 

16, 482 

45, 755: 

213, 178, 

112, 287 

40, 816; 

5, 568, 

67, 395, 

4,281 

10, 662 

884, 

14, 583 

117, 256 

1, 773, 

652, 727, 

22, 458, 

1, 779; 

170, 617, 

12, 175, 

13, 372, 

281,932, 

34, 978! 

6,412, 

2, 282, 

17, 179, 

36, 961 

5, 062, 

7, 938, 

23, 728, 

19, 788; 

26, 048, 

40, 871 

1,874 



43 

71 
1,512 
248, 
695, 
107 
375, 
205, 
143 

71 
7, 
2, 490, 
502, 
214, 
193, 
343 
2' 

112 
612, 
1, 
835 
406, 

71 
902, 

47 
111 

19: 

109, 

1, 362, 

27 

10,511 

184 

24 

1,610, 

214 

238, 

4, 266, 

268, 

73, 

36, 
134, 
552, 

64 

47, 
301 
358, 
490, 
344, 

39, 



169, 346 

1, 192, 545 

12, 075, 960 

5, 754, 359 

2, 528, 437 

97, 998 

1, 225, 927 

962, 971 

561, 468 

774, 195 



25, 879, 537 

1, 366, 359 

746, 300 

238, 015 

780, 658 

1,318,434 

1, 664, 249 

2,638,311 

10, 167, 935 

14, 363, 755 

1, 432, 730 

164, 394 

2, 323, 887 

325 

125, 468 



210, 069 

18, 733, 438 

13, 167 

81,861,801 

1,048,065 

3,968 

10, 616, 225 

6, 887, 406 

188, 740 

25, 802, 265 

966, 728 



20, 760 

1, 396, 225 

7, 528, 494 

310, 381 

382, 355 

429, 101 

220, 617 

1, 302, 610 

2, 739, 761 

4,114 



11,274,802 
16, 203, 615 

142, 864, 127 
31, 148, 153 
54, 062, 726 
10, 700, 754 
20, 844, 939 
19, 008, 310 
36, 408, 542 
7, 611, 979 
15, 609, 432 

211,118,530 
65, 839, 636 
61, 222, 980 
51, 775, 781 
28, 747, 258 
30, 394, 293 

18, 749, 197 
31, 850, 867 

153, 182, 175 

113,181,715 
44, 324, 006 
14, 936, 050 
67, 682. 819 
20, 536, 671 
34, 098, 930 
3, 708. 758 
15, 053, 647 
98, 073, 239 
5, 748, 096 

402, 169, 660 
33, 453, 635 
10, 797, 309 

140, 719, 899 
36, 887, 543 
27, 266, 306 

225, 268, 536 

19, 532, 081 
15, 681, 167 
12, 204, 812 
30, 468, 146 
82, 157, 130 
16, 033, 853 

7, 571, 077 
32,415,117 
51, 882, 252 
37, 670, 761 
87, 358, 822 
12, 767, 958 



Total. 



14, 701, 961, 250 



2, 664, 219, 081 



33, 988, 634 249, 247, 583 



2, 740, 087, 066 



* Alaska included in Washington. 



STATISTICS OF INCOME 



79 



Table 1. — Personal relnrns — Distribution of income, by States, for the United 
States; showing the number of returns, net income, tax, and relative percent- 
ages — Continued 



States and Territories 



Alabama 

Alaska 1 

Arizona 

Arkansas... 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho.. 

Illinois 

Indiana 

Iowa - 

Kansas 

Kentucky.. 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada.- 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota. 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



Net income 
subject to 
normal tax 



$34, 776, 240 



Normal tax 



$1, 849, 477 



Surtax 



$1, 038, 226 



Tax on 

capital net 

gain 12J 

per cent 



$4, 595 



Total tax 



Amount 



$2, 892, 298 



Per cent 
of total 



0.34 



11 

27 
44! 

43, 
104. 

10 

73. 

3' 

50, 



631 

104, 
75, 
45. 
53 
62, 
34 

135, 

363, 

214, 
83, 
20, 

16 

16, 

44 

5, 

20 

325, 

6, 

,443, 

33, 

8, 

295, 
64 
41 

620 
50 
16, 
10, 
53, 

160, 
13, 
12, 
52, 
77, 
45 

102 
11 



616, 686 
521,614 
963, 310 
821, 650 
489, 735 
592, 919 
774, 538 
634, 771 
684, 574 
911,592 
742, 854 
725, 246 
758, 951 
414, 900 
647, 587 
889, 112 
186, 226 
882. 747 
579, 375 
729, 325 
629, 678 
405, 115 
022, 941 
015, 078 
197,000 
542. 377 
4S0, 113 
337, 906 
033, 098 
359, 990 
638, 095 
827, 128 
901,587 
57.5, 626 
701.687 
2;«. 320 
359, 879 
152,109 
667, 452 
335, 998 
341,343 
795, 149 
012, 515 
974, 095 
612, 108 
897, 707 
512, 557 
156,624 
599, 962 



536, 

1,46 

24, 10' 

2,28 

5, 623 

646, 
3, 982, 
2,011 
2, 654 

488, 

408 
34, 673 
5, 512, 
3, 652, 
2, 322, 
2, 790, 
3,271 
1, 

7, 570, 
21, 175, 
11,412 

4, 479, 

1, 090, 
7,98 

746, 

2, 190, 

236, 

1,051 

17,597, 

299, 

88, 921 

1,907 

394 

16, 243, 

3,551 

2, ' 
35, 365, 

2, 895, 
843, 
46' 

2, 879, 

8, 275, 
641 
664, 

2, 738, 

3, 589, 
2,34 
5, 144, 

546, 



;, 362 
,757 
,202 
,974 
,771 
.,880 
:,610 
,445 
,598 
,258 
,970 
,705 
> 598 
;, 917 
, 560 
',588 
,491 
,895 
1,224 
1,636 
:,429 
1,131 
1,765 
,667 
1,090 
1.511 
1,008 
,487 
,025 
'.526 
,930 
,811 
,851 
,835 
,648 
,162 
1,330 
.,343 
;, 364 
,905 
,084 
1,235 
,248 
,509 
;,205 
1,491 
.970 
.1.53 
I, 209 



129, 

701 
18, 177 
1, 852, 
7, 199, 
1, 175, 
4, 202, 
1, 927 
1, 831 

802, 

69, 

39, 315, 

3,900, 

1,717 

894 
1, 799 
1, 942, 
1, 905, 
7, 468, 
35, 334 
21, 748, 
4, 763, 

692, 
7, 689, 

283, 

959, 

1,054 

21, 043 

82, 

174, 

2, 876, 

57, 

21,718 

2, 000, 

2, 133, 

54, 996, 

6, 336, 

424, 

78, 

1, 846, 

4,910 

273, 

859, 

2. 129, 

1, 533, 

2, 092, 

3,63" 

140 



20, 904 
145, 535 
1, 494, 168 
729, 085 
307, 516 

11,225 
151, 367 
121,213 

71,918 

96,144 



3, 207, 272 

165, 379 

96, 370 

28,855 

86, 540 

140, 076 

204, 975 

325, 346 

1, 270, 634 

1, 803, 689 

176, 697 

20, 495 

295, 043 

41 

15,646 

27,"7i9" 

2, 341, 961 

1,646 

10, 229, 539 

124,565 

496 

1. 348. 301 

861, 689 

25, 240 

3, 211, 363 

119,726 



2,595 

177, 099 

933, 950 

41,273 

49, 463 

52, 241 

25,282 

15.5, 852 

345, 115 

514 



68' 

2, 314 
43, 778, 

4, 

13, 130 
1,833 
8, 336, 
4. 059, 
4. 55' 
1,38' 
478, 

77, 196, 
9, 578, 
5, 466, 

3, 246, 

4, 676, 

5, 353, 
3, 896, 

15,363 

57, 781, 

34, 965, 

9, 419, 

1, 803 

15, 972, 

1,029, 

3, 165, 

258, 

2, 133 

40, 982, 

383 

273, 960 

4, 908, 

453, 

39, 310, 

6, 414 
4,239, 

93, 573, 

9,351 

1, 268, 

548, 

4, 902, 

14, 119, 

955, 

1, .573 

4, 919, 

5, 148, 
4, 594 
9, 126, 

687, 



.27 
5.08 
.57 
1.52 
.21 
.97 
.47 
.53 
.16 
.06 
8.97 
1.11 
.63 
.38 
.54 
.62 
.45 
1.78 
6.71 
4.06 
1.09 
.21 
1.86 
.12 
.37 
.03 
.25 
4.76 
.04 
31.82 
.57 
.05 
4.57 
.74 
.49 
10.87 
1.09 
.15 
.06 
.57 
1.65 
.11 
.18 
.67 
.60 
.53 
1.06 



Total 6,381,662,189 I 355,409,840 



474,581,111 



31, 066, 357 



861, 057, 308 



100.00 



' Alaska included in Washington. 



80 



STATISTICS OF INCOME 



Table 2. — Personal returns — Distribution, by income classes, for the United States; 
showing the number of returns, net income, personal exemption, dividends, tax 
paid, and percentages 

[Income returned for the calendar year ended Dec. 31, 1922] 



Income class 



Under $1,000 i 

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 

$4,000 to $5,000 ' 

$4,000 to $5,000 

$5,000 to $6,000 1 

$5,000 to $6,000 

$6,000 to $7,000 

$7,000 to $8,000 

$8,000 to $9,000 

$9,000 to $10,000 

$10,000 to $11,000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$15,000 to $20,000 

$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40.000 

$40,000 to $50,1)0;) 

$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 $750,00()__. 
$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 



Number 

of 
returns 



386, 780 

15, 296 
881,070 
590,111 
567, 657 
562, 241 
230, 461 
554, 806 

32, 259 
372, 589 
8, 005 
146, 184 
94, 079 
63, 804 
44, 746 
34, 555 
25, 931 
21, 354 

16, 730 
14, 33' 
11,921 
39, 605 
21,446 
13, 22.- 
14, 285 

7,970 

4,700 

3,030 

1,944 

1,401 

925 

2,171 

763 

350 

210 

205 

101 

122 

39 

37 

11 

10 

5 



Net income 



$239, 

8, 

1,352, 

2, 277, 

3, 749, 

1, 403, 

766. 

1, 925, 

140, 

1,668, 

43, 

799, 

607, 

484, 

378, 

327, 

271, 

245, 

208, 

193, 

172, 

686, 

478, 

361, 

491, 

355, 

256. 

197, 

145, 

118, 

87, 

260, 

131, 

77, 

57, 

70, 

46, 

74, 

33, 

43, 

18, 

25, 

17, 



281, 076 
283, 307 
899, 564 
671, 358 
822, S31 
674, 637 
422, 777 
148, 649 
963, 884 
022, 499 
307, 959 
535, 764 
648, 580 
881, 513 
880, 102 
650, 784 
699, 609 
176, 705 
661, 744 

291. 552 
791, 002 
028, 633 
222, 535 
297, 370 
742, 990 
233, 572 
561, 999 
171,391 
191, .358 
694, 838 
604. 268 

203. 553 
704, 373 
782, 184 
327, 824 
101, 094 
570, 981 
468, 094 
202, 584 
021, 214 
559, 813 
025, 585 
568. 043 



Prior year 
loss de- 
duction 
from net 
income 
for net 
taxable 
income 



37.212,338 



6, 787, 481 21, 336, 212, 530 45, 220, 859 



57, 056, 545 

23, 482 

666, 168 

471 

1, 029, 075 

4,299 

957, 041 

19, 687 

1, 126, 313 
87, 811 

1, 930, 042 
151, 750 
575, 159 
628, 320 
697, 591 
747, 485 
593, 223 
691, 213 
772, 166 
617, 028 
635, 100 

2, 767, 950 
2, 089, 514 
1,812,570 
2, 600, 382 
1, 951, 404 
1, 780, 705 

854, 537 
807, 705 

1, 195, 173 
743, 712 

5,113,510 

1, 474, 562 
865, 457 
188, 050 
131,277 
306, 515 

1,427,783 



100, 084 



Exemptions from normal tai 



Personal 
exemption 



$632, 

2, 283. 

1, 577. 

4, 782. 

864, 

820, 

1, 328, 

109. 

982, 

19, 

343, 

214, 

143, 

98, 

75, 

55, 

45, 

.35. 

30, 

25, 

85, 

44, 

26, 

28, 

15, 

9, 

5. 

3, 

2, 

1, 

3, 

1. 



356, 801 
953, 944 
487, 188 
741,019 
268, 783 
300, 929 
964, 35 
192, 728 
555, 186 
975, 598 
040, 069 
460, 047 
411,210 
739, 590 
701,588 
400, 719 
821, 472 
786, 360 
586, 831 
415, 945 
164, 806 
769, 433 
191,880 
883, 059 
780, 124 
778, 038 
121, 119 
779,611 
768, 308 
699. 995 
754,611 
995, 091 
349, 623 
589, 03' 
354, 292 
341, 459 
161, 400 
167, 200 
60, 400 
55, 800 
14, 200 
9.400 
5,200 



6, 800 



Dividends 



$101, 384, .585 

1, 568, 270 

45,841.741 

13, 935, 533 

75, 154, 098 

25, 515, 562 

69, 266, 677 

45,057,118 

54, 922, 817 

58, 073, 731 

34, 475, 093 

55, 544, 578' 

76,049,091! 

65, 757, 398 

62, 711, 317 

61. 779, 158 

54, 426, 850 

49, 994, 931 

46, 583, 692 

45, 099, 297 

41, 001, 864 

181, 688, 179 

143, 956, 658 

119,455,061 

181,441,931 

139, 047, 061 

104, 778. 064 

84, 457. 806 

67, 264, 254 
53,483,331 
42, 061, 824 

126, 176, 151 

68, 546, 172 
37, 027, 022 
28, 422, 775 
39, 515, 220 
24, 793, 634 
42, 469, 082 
16, 505, 675 
16, 382, 448 
10, 780, 851 

9, 298, 793 
12, 574, 849 



Interest 

on 
Govern- 
ment ob- 
ligations 

not 

wholly 

exempt 

from 

tax 



29, 948, 839 



14, 701, 961, 250 2, 664, 219, 081 33, 988, 634 249, 247, ,583 



$1,534,962 

51,319 

143, 819 

71, 320: 

148, 423' 

123, 340 

242,315 

184, 089: 

185,3311 

341. 562! 

279, 7681 

1, 095. 444 

1, 556, 049| 

1, 392. 878i 
1, 292. 225 
1, 204. 508! 

925,616! 
882,1721 
742, 022 
665. 520 
705, 856 
2. 941, 828 

2, 232, 358 
1, 679, 818 
2,581,960 
1, 942, 105 
1, 424. 018 

763, 502 

730, 416 

675, 64 

655, 528 

1,252,413 

633, 882 

362, 537 

272, 558 

410,095 

377, 649 

328, 679 

59, 673 

657, 488 

673 

2,076 

99,14' 



Capital 
net gain 
from sale 
of assets 
held for 
more than 
two years 



135. 996 



$6,70.5,157 
9,819,275 

13, 052, 501 
11,521,216 

9,111,743 
8, 507, 307 
9, 179, 478 
25,46.5,138 
16, 572, 881 
14,152,781 
11, .551, 693 

14, 586, 433 
10, 266, 090 
21, 160, 828 
12,802,092 
15,980,776 

5, 707, 171 
13,696,642 
5, 845, 672 



13, 562, 709 



• Nontaxable. Specific exemptions exceed net income. 



STATISTICS OF INCOME 



81 



Table 2. — Personal returns — Distribution, by income classes, for the United States; 
showing the number of returns, net income, personal exemption, dividends, tax 
paid, and percentages — Continued 



Income class 


Normal tax 


Surtax 


Tax on 

capital net 

gain 12i per 

cent 


Total tax 


Average 
amount 
of tax per 
indi- 
vidual 


Average 
rate of tax 


Under $1,000 ' 














Under $1,000 


.$246, 636 






$246, 636 


$16. 12 


2.98 


$1,000 to $2,000 1 










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


27,081,089 






27, 081, 089 


17.03 


1 19 


$2,000 to $3,000 1 








$2,000 to $3,000 


20,729,737 






20, 729, 737 


36.87 


1 48 


$3,000 to .$4,000 1 








$3,000 to .$4,000 


22, 328, 866 






22, 328, 866 


40.25 


1.16 


$4,000 to $5,000 1 








$4,000 to $5,000 


25, 204, 440 






25, 204, 440 




67.65 


1 51 


$5,000 to $6,000 1.. 


1 




$5,000 to $6,000 


16,495,6411 $131 
13, 904, 057 464, 387 
13,253,235; 1,611,127 
11,392,4671 1,121,811 
10,924,1171 1,220,939 
9, 526, 329; 1, 310, 470 
9, 055, 729 1, 506, 919 
7, 905, 998| 1, 588, 082 
7, 604, 436 1, 799, 016 
6,937,095! 1,913,398 
28,741,237; 11,688,569 
20, 474, 758 13, 523, 924 
15, 616, 353 14, 864, 846 




16, 495, 772 
14, 368, 444 
14, 864, 362 
12, 514, 278 
12, 14.5, 056 
10, 836, 799 
10, 562, 648 
9, 494, 080 
9, 403, 452 
8, 850, 493 
40, 429, 806 
33, 998, 682 
30,481,199 
50,377,044 
44, 839, 006 
37, 858, 842 
33, 563, 182 
27, 740, 838 
24, 786, 361 
20, 143, 332 
71,337,246 
52, 365, 391 
26, 232, 922 
20,212,095 
25, 783, 460 
17, 704, 767 
26, 938, 606 
11,620,738 
14,775,114 
7,116,291 
7, 370, 388 
6, 483, 705 


112.84 

152. 73 

232. 97 

279. 67 

251.47 

417. 91 

494. 64 

567. 49 

655. 89 

742. 12 

1, 020. 83 

1, 585. 32 

2, 304. 82 

3, 527. 06 

5,625.97 

8, 055. 07 

11,076.96 

14, 269. 98 

17, 691. 91 

21, 776. 58 

32, 859. 16 

68, 630. 92 

74, 951. 21 

96, 248. 07 

125,772.98 

170, 238. 14 

220, 808. 25 

297, 967. 64 

399, 327. 41 

646, 935. 55 

737,038.80 

1, 296, 741. 00 




2 06 


$6,000 to $7,000 




2 36 


$7,000 to $8,000 




3 07 


$8,000 to .$9,000 




3 30 


$9,000 to $10,000 




3 71 


$10,000 to $11, 000 




3 99 


$11,000 to $12,000 




4.31 


$12,000 to $13,000 




4 55 


$13,000 to $14,000 . . 




4.86 


$14,000 to $15,000 




5.12 


$15,000 to .$20,000 




5.89 


$20,000 to $25,000 




7.11 


$25,000 to $30,000 




8.44 


$30,000 to $40,000 


20, 723, 322: 29, 225, 471 

14, 494, 149; 29, 061, 357 

10, 024, 863 26, 148, 284 

7, 372, 573' 24, 714, 210 

5, 343, 482 21, 225, 607 

4,312,6151 19,381,081 

3, 080, 984! i5_ 928, 999 

8,968,932: 59,121,472 

4, 009, 3691 48, 260, 378 

2, 251, 3851 22, 197, 901 

1, 534, 572; 17, 226, 092 

1, 705, 3671 22, 252, 644 

1, 096, 350 15, 320, 954 

1,170,737 23,112,987 

502, 838 9, 517, 638 

883,820 11,893,694 

234, 087j 6, 168, 808 

267,004 5,391,287 

7, 970 5, 745, 026 


$428, 251 
1, 283, 500 
1, 685, 695 
1, 476, 399 
1, 171, 749 
1,092,665 
1, 133, 349 
3, 246, 842 
2, 095, 644 
1, 783, 636 
1,451,431 
1, 825, 449 
1, 287, 463 
2, 654, 882 
1, 600, 262 
1, 997, 600 

713, 396 
1,712,097 

730, 709 


10.24 


$40,000 to $50,000 


12.62 


$50,000 to $60,000 


14.76 


.$60,000 to .$70,000 


17.02 


$70,000 to $80,000 . 


19.11 


$80,000 to $90,000 


20.88 


.$90,000 to $100,000 


22.99 


$160,000 to $160,000 

$150,000 to $200,000 

$200,000 to .$250,000 

$250,000 to $300,000 

$300,000 to $400,000 

$400,000 to $.500,000 

$500,000 to $750,000 

$750,000 to $1,000,000 

$1,000,000 to $1, 500.000 

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

$2,i;00,000 to $3,000,0(10 

.$3,000,000 to $4,000,000 

$4,000,000 to $5,000,000 .. 


27.42 
39.76 
33.73 
35.26 
36.78 
38.02 
36.17 
35.00 
34.34 
38.34 
29.45 
36.90 


$5,000,000 and over 


3,201 12,573,602 1,695,338 


13,772, 141 !3, 443, 035. 25 


37.01 


Total 


355,409,840! 474.581.111 31.066.357 


861, 057, 308 126. 86 


4.04 

















I Nontaxable. Specific exemptions exceed net income. 



82 



STATISTICS OF INCOME 



Table 3. — Personal returns— Simple and cumulative distribution by income classes 
[Income returned for calendar year ended Dec. 31, 1922] 



Income class 



Returns 



Simple distribution 



Number in 
each class 



Per cent 
of total 



Cumulative distribu- 
tion 



Over the Under the 
class below class above 



Cumulative per- 
centages 



Over 

the class 

below 



Under 

the class 

above 



Under $1,000 

$1,000 to $2,000 

$2,000 to $3,000 

$3,000 to $4,000 

$4,000 to $5,000 

$5,000 to $6,000 

$6,000 to $7,000 

$7,000 to $8,000 

$8,000 to $9,000 

$9,000 to $10,000 

$10,000 to $11,000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$1,5,000 to $20,000 

$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000. 

$70,000 to $80,000 

$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 $7.50,000 

$750,000 to .$1,000,000... 
$1,000,000 to $1,500,000. 
$1,500,000 to $2,000,000. 
$2,000,000 to $3,000,000. 
$:5,000,000 to .$4,000,000. 
$4,000,000 to $5,000,000. 
$5,000,000 and over 



Total. 



402, 076 
471, 181 
129. 898 
785. 267 
404, 848 
154, 189 
94, 079 
63,804 
44, 746 
34, 555 
25, 931 
21, 354 
16, 730 
14, .337 
11,926 
39, 605 
21,446 

13, 225 

14, 283 
7,970 
4,700 
3, 030 
1,944 
1,401 

925 

2,171 

763 

350 

210 

205 

104 

122 

39 

37 

11 

10 

5 



.5.92 
3(). 41 
31.38 
11.57 
5.96 
2.27 
1.39 
.94 



.51 

.38 

.31 

.25 

.21 

.18 

.58 

.32 

.19 

.21 

.118 

.069 

.046 

.029 

.022 

.014 

.033 

.0122 

.0052 

.0032 

.0031 

.0018 

.0019 

. 0006 

.0006 

.0002 

.0001 

.00005 



6, 787, 481 

6, 385, 405 

3,914,224 

1, 784, 326 

999, 059 

594,211 

440, 022 

345, 943 

282, 139 

237, 393 

202, 838 

176, 907 

155, 553 

138, 823 

124, 486 

112,560 

72, 955 

51, 509 

38,284 

24, 001 

16, 031 

11,331 

8.301 

6, 357 

4,956 

4,031 

1,860 

1,097 

747 

537 

332 

228 

106 

67 

30 

19 



.00005 



6, 787, 481 



402, 076 
2, 873, 257 
5,003, 1,55 

5, 788, 422 
6, 193, 270 

6, 347, 459 
6, 441, 538 
6, 505, 342 
6, 550, 088 
6, 584, 643 
6, 610, 574 
6, 631, 928 
6, 648, 658 
6, 662, 995 
6, 674, 921 
6, 714, 526 
6, 735, 972 
6, 749, 197 
6, 763, 480 
6, 771, 450 
6, 776, 150 
6, 779, 180 
6, 781, 124 

6. 782, 525 

6. 783, 450 
6, 785, 621 
6, 786. 384 
6, 786, 734 
6, 786. 944 
6, 787, 149 
6, 787, 253 
6, 787, 375 
6,787,414 
6, 787, 451 
6, 787, 462 
6, 787, 472 
6, 787, 477 



100.00 
94.08 
57.67 
26.29 
14.72 

8.76 

6.49 

5.10 

4. 16 

3.50 

2.99 

2.61 

2.30 

2.05 

1.84 

1.66 

1.08 
.76 
.57 
.360 
.242 
.173 
.127 
.098 
.076 
.062 
.0290 
.0168 
.0116 
.0084 
. 0053 
.0035 
.0016 
.0010 
.00040 
. 0002 
.00010 



6, 787, 481 



.00005 



5.92 
42.33 
73.71 
85.28 
91.24 
93.51 
94.90 
95.84 
96.50 
97.01 
97.39 
97.70 
97.95 
98.16 
98.34 
98.92 
99.24 
99.43 
99.64 
99.758 
99. 827 
99. 873 
99. 902 
99.924 
99. 938 
99. 971 
99. 9832 
99. 9884 
99. 9916 
99. 9947 
99. 9965 
99. 9984 
99. 9990 
99. 9996 
99, 9098 
99. 9999 
99. 99995 



100.00 



STATISTICS OF INCOME 



83 



Table 3. — Personal returns — Simple and cumulatwe distribution by income classes- 
Continued 





Net Income 


Income class 


Simple distribution 


Cumulative distribution 


Cumulative per- 
centages 




Amount in 


Per cent 


Over the 


Under the 


Over 

the class 

below 


Under 

the class 

above 




each class 


of total 


class below 


class above 


Under $1,000 


$247, 564, 383 


1.16 


$21,336,212,530 


$247, 564, 383 


100.00 


1 16 


$1,000 to $2.000 


3, 630, 570, 922 


17.02 


21,088,648,147 


3, 878, 135, 305 


98.84 


18.18 


$2,000 to $3,000 


5,15.3,497,468 


24.15 


17. 458, 077, 225 


9,031,632,773 


81.82 


42.33 


$3,000 to $4,000 .. . . 


2,691,571,426 


12.61 


12,304,579,757 


11,723,204, 199 


57.67 


54 94 


$4,000 to $6,000 


1,808.986,383 


8.48 


9,613,008,331 


13, 532, 190, 582 


45.06 


63.42 


$5,000 to $6,000 


842, 843, 723 


3.95 


7,804,021,948 


14, 375, 034, 305 


36.58 


67.37 


$0,000 to $7,000 


607, 648, 580 


2.85 


6,961,178,225 


14,982,682,&S5 


32.63 


70.22 


$7,000 to $8,000 


484,881,513 


2.27 


6, 353, 529. 645 


15, 467, 564, 398 


29.78 


72.49 


$8,000 to $9,000 


378,880,102 


1.77 


5, 868, 648, 132 


15, 846, 444, 500 


27.51 


74.26 


$9,000 to $10,000 


327, 650, 784 


1.54 


5, 489, 768, 030 


16,174,09.5,284 


25.74 


75.80 


$10,000 to $11, 000 


271, 699, 609 


1.27 


5,162,117,246 


16,445,794,893 


24.20 


77.07 


$11,000 to $12,000 


245, 176, 705 


1.15 


4, 890, 417, 637 


16,690,971,598 


22.93 


78.22 


$12,000 to $13,000 


208,661,744 


.98 


4, 645, 240, 932 


16, 899, 633, 342 


21.78 


79.20 


$13,000 to $14,000 


193,201,552 


.90 


4, 436, 579, 188 


17, 092, 924, 894 


20.80 


80.10 


$14,000 to $15,(»0 


172,791,002 


.81 


4, 243, 287, 636 


17,265,715,896 


19.90 


80.91 


$15,000 to $20,000 


686, 028, 633 


3.22 


4, 070, 496. 634 


17, 951, 744, .529 


19.09 


S4. 13 


$20,000 to $25,000 


478, 222, 535 


2.24 


3, 384, 468, 001 


18,429,967,064 


15.87 


86. 37 


$25,000 to $30,000 


361,297,370 


1.69 


2, 906, 245, 466 


18,791,264,434 


13.63 


88.06 


$30,000 to $40,000 


491,742,990 


2.30 


2, 544, 948, 096 


19, 283, 007, 424 


11.94 


90. 36 


$40,000 to $50,000 


3.'^5, 233, 572 


1.66 


2,053,205,106 


19,638,240,996 


9.64 


92.02 


$50,000 to $60,000 


256,561,999 


1.20 


1,697,971,534 


19, 894, 802, 995 


7.98 


93.22 


$60,000 to $70,000 


197,171,391 


.92 


1,441,409,535 


20,091,974,386 


6.78 


94.14 


$70,000 to $80,000 


145, 191,358 


.68 


1, 244, 238, 144 


20,237,165,744 


5.86 


94.82 


$80,000 to .$90,000. 


1 18, 694, 838 


.56 


1,099,046,786 


20, 355, 860, 582 


5.18 


95.38 


$90,000 to $100,000 


87, 604, 268 


.41 


980, 351, 948 


20, 443, 464, 850 


4.62 


95. 79 


$100,000 to $150,000 


200, 203, 553 


1.22 


892, 747, 680 


20, 703, 668, 403 


4.21 


97.01 


$150,000 to $200,000 


131,704,373 


.62 


632,544,127 


20, 835, 372, 776 


2.99 


97.63 


$200,000 to $250,000 


77, 782, 184 


.37 


500, 839, 754 


20,913,154,960 


2.37 


98.00 


$2,50,000 to $300,000 


57, 327, 824 


.27 


423, 057. 570 


20. 970, 482, 784 


2.00 


98.27 


$300,000 to $400,000 


70,101,094 


.33 


365, 729, 746 


21,040,58.3,878 


1.73 


98.60 


$400,000 to $.500,000 


46, 570, 981 


.22 


295, 628, 652 


21,087,154.8.59 


1.40 


98. 82 


$500,000 to $750,000 


74, 468, 094 


.35 


249, 057, 671 


21,161,622.953 


1.18 


99.17 


$7.50,000 to $1,000,000 


33, 202, 584 


.16 


174, .589, 577 


21,194,825,-537 


.83 


99.33 


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


43,021,214 


.20 


141,386,993 


21,237,846,751 


.67 


99.53 


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


18, 5.59, 813 


.09 


98, 365, 779 


21, 2.56, 406, 564 


.47 


99.62 


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


25, 025, 585 


.12 


79, 805, 966 


21,281,432,149 


.38 


99.74 


$3,000,000 to $4,000,000... 


17,568,043 


.09 


54, 780, 381 


21,299,000,192 


.26 


99.83 


$4,000,000 to $5,000,000 














$5,000,000 and over 


37,212,338 


.17 


37,212,338 


21, 336, 212, 530 


.17 


100.00 


Total 


21,336,212,530 


100.00 





















84 



STATISTICS OF INCOME 



Table 3. — Personal returns- 



Simple and cumulatiue distribution by income classes- 
Continued. 





Tax 


Income class 


Simple distribution 


Cumulative distribution 


Cumulative per- 
centages 




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 


$246, 636 
27,081,089 
20, 729, 737 
22, 328, 866 

25, 204, 440 
16, 495, 772 
14, 368, 444 
14, 864, 362 
12, 514, 278 
12, 14,5, 056 
10, 836, 799 
10, .562, 648 

9, 494. 080 
9. 403. 452 
8, 8f.O. 493 
40, 429, 806 
33, 998, 682 
30,481,199 
50, 377, 044 
44, 839, 006 
37, 858. 842 
33. .563. 182 
27, 740, 838 

24, 786, 361 
20, 143, 332 
71.337.246 
52, 365, 391 

26. 232. 922 
20. 212. 095 

25, 783. 460 
17,704.767 

26, 938. 606 
11,620.738 
14.77.5.114 

7.116,291 
7, 370. 388 
6, 483, 705 


0.03 
3.14 
2.40 
2.59 
2.93 
1.92 
1.67 
1.73 
1.45 
1.41 
1.26 
1.22 
1.10 
1.09 
1.03 
4.70 
3. 95 
3. .54 

5. 85 
.5.21 
4.40 
3.90 
3.22 
2.88 
2.34 
8.28 

6. rs 
3.05 
2.35 
2.99 
2.06 
3.13 
1..35 
1.72 

.83 
.85 
. 75 


$861.0.57,308 
860, 810, 672 
833, 729, 583 
812,999,846 
790, 670, 980 
765, 466, .540 
748, 970, 768 
734, 602, 324 
719,7.37,962 
707, 223, 684 
695, 078, 628 
684, 241. 829 
673, 679, 181 
664,185,101 
654, 781, 649 
045,931,156 
605, ,501,350 
.571, .502, 668 
541,021,469 
490, 644, 425 
44.5, 80.5, 419 
407, 946, 577 
374, 383, 395 
346, 642, 557 
321, 856, 196 
301, 712, 864 
230, 375, 618 
178, 010, 227 
151, 777, 305 
131,565,210 
10,5, 781, 750 
88, 076, 983 
61,138,377 
49, 517, 639 
34, 742, 525 
27, 626, 234 
20, 255, 846 


$246, 636 
27, 327, 725 
48, 057, 462 
70, 386. 328 
95, 590, 768 
112,086,540 
126, 454, 984 
141, 319, 346 
153, 833, 624 
165, 978, 680 
176, 815, 479 
187, 378, 127 
196,872,207 
206, 275, 659 
215, 126, 152 
25.5, 555, 958 
289, 554, 640 
320, 035, 839 
370,412,883 
41,5,251,889 
453,110,731 
486, 673, 913 
514, 414, 751 
.539,201,112 
559, 344, 444 
630, 681, 690 
683, 047, 081 
709, 280, 003 
729, 492, 098 
755, 275, 5.58 
772, 980, 325 
799, 918, 931 
811,539.669 
826, 314, 783 
833,431,074 
840, 801, 462 
847, 285, 167 


100.00 
99.97 
96. 83 
94.43 
91.84 
88.91 
86.99 
85.32 
83.59 
82.14 
80.73 
79.47 
78. 25 
77. 15 
76. 00 
7.5. 03 
70.33 
66.38 
62.84 
56.99 
51.78 
47.38 
43.48 
40. 26 
37.38 
35.04 
26. 76 
20. 68 
17.63 
15.28 
12.29 
10.23 
7.10 
5.75 
4.03 
3.20 
2.35 


0.03 


$1,000 to $2.000 


3.17 


$2,000 to $3,000 

$3,000 to $4,000 


5.57 
8.10 


$4,000 to $5,000 


11.09 


$5,000 to $6,000 


13.01 


$6,000 to $7,000 


14. 68 


$7,000 to $8.000 

$8,000 to $9,000 


16.41 
17.86 


$9,000 to $10,000 


19.27 


$10,000 to $11, 000 


20. .53 


$11,000 to $12,000 


21. 75 


$12,000 to $13,000 

$13,000 to $14,000 

.$14,000 to .f: 15.000 

$15,000 to $20.000.. 


22. 85 

23. 94 
24.97 
29.67 


$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40,000 

$40,000 to $.50.000.. 

$50,000 to $00.000 

$60,000 to $70,000. . 


33. 62 
37. 16 
43.01 
48.22 
52. 62 
56.52 


$70,000 to .$80,000 


59.74 


$80,000 to $90,000.. 

$90,000 to $100,000 

$100,000 to $1.50.000 

$150,000 to $200.000.. 

$200,000 to $2.50.000 . 

$250,000 to $300.000 


62. 62 
64. 96 
73.24 
79.32 
82.37 
84. 72 


$300,000 to $400,000 

$400,000 to $500,000 

$500,000 to $750.000 

$750,000 to $1,000.01.10.. 

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

$1,500,000 to $2,(K/0,000 


87.71 
89.77 
92.90 
04. 25 
95.97 
96.80 


$2,000,000 to $3,000.000.... 

$3,000,000 to $4,000.000 


97. 65 
98.40 


$4,000,000 to $5,000,000 




$5,000,000 and over 


13, 772, 141 


1.60 


13, 772, 141 


861, 057, 308 


1.60 


100.00 






Total 


861,057,308 


100.00 





















STATISTICS OF INCOME 



85 



Table 4. — Personal returns — Sex and family relationship — Distribution by States, 

for the United States 

(Income returned for the calendar year ended Dec. 31, 1922] 



States and 
Territories 



Joint returns of hus- 
bands and wives, 
with or without de- 
pendent children, 
including husbands 
whose wives 
though living with 
them filed separate 
returns 



Num- 
ber 
of re- 
turns 



Net income 



Men — Heads of 
families 



Num- 
ber 
of re- 
turns 



Net income 



Women— Heads 
of families 



All other— Men 



Num- 
ber 
of re- 
turns 



Net 
income 



Num- 
ber 
of re- 
turns 



Net income 



Alabama 

Alaska ' 

Arizona.-- -. 

Arkansas 

California 

Colorado.- 

Connecticut 

Delaware 

Dist. of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho- 

Illinois --. 

Indiana 

Iowa.- - 

Kansas -- 

Kentucky - 

Louisiana- -.. 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana-- 

Nebraska 

Nevada 

New Hampshire. 

New Jersey 

New Mexico 

New York 

North Carolina. . 
North Dakota.... 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina... 
South Dakota ... 

Tennessee 

Texas 

Utah 

Vermont... 

Virginia 

Washington 

West Virginia 

Wisconsin... 

Wyoming 



26, IC; 



0, 744, 684 



2,449 



$6,170,400 



6S4 



$1, 606, 537 



$21, 165, 819 



11,403 

19, 845 

232, 034 

35, K68 
65. 204 

10. 506 
34, 89C 
25. 191 
42, 424 

6,574 

13,608 

288, 200 

90, 116 

79, 219 

52, 736 

34,921 

31.836 

23, 003 

55, 908 

175, 548 

136, 643 

62, 721 

16, 460 

92, 075 

19, 670 

41,035 

4,495 

15, 433 
168, 604 

6, 280 

564, 752 

37, 494 

11,324 

199,251 

44, 400 

33, 476 

312, 042 

24, 103 

16, 299 
12, 253 

37, 331 
100,867 

15, 

8,891 

39, 706 

56, 435 

38, 770 
83, 676 

11, 199 



28, 

68, 
896, 
118, 
248, 

37, 
136, 

93, 
139, 

24, 

32, 
1,201, 
301, 
254, 
151, 
128, 

90, 

85, 
241, 
740, 
520, 
230, 

54, 
343, 

62, 
127, 

12, 

52, 
707, 

17, 

2, 568, 

125, 

30, 
762, 
152, 
106, 
1, 299, 
102, 

51, 

33, 
133, 
283, 

46, 

31, 
139, 
153, 
132, 
260, 

30, 



575, 671 
131,350 
184, 345 
621, 780 
145, 483 
727, 653 
724, 003 
855, 765 
703, 670 
018, 580 
421, 020 
537, 316 
813,379 
244, 928 
352, 323 
845, 810 
340, 516 
412, 984 
631, 742 
508, 644 
004, 725 
377, 260 
946, 088 
613,487 
587, 876 
483, 604 
265, 251 
268, 262 
028, 647 
001, 890 
853, 418 
902, 689 
860, 398 
528, 465 
484, 994 
494,110 
361,714 
862, 863 
285, 184 
538, 142 
271, 084 
928, 165 
470, 806 
799, 551 
936, 102 
069, 170 
236, 529 
833, 854 
077, 612 



1,890 

23, 171 

4,867 

9,593 

560 

4,185 

2,073 

4,623 

708 

1,054 

43, 236 

10, 355 

10, 755 

5,058 

5,101 

5, 006 

2,877 

7,413 

26, 929 

12, 714 

7 722 

l,5h 

11,822 

2,253 

2,383 

426 

1,766 

17, 496 

594 

51, 950 

2,86G 

396 

21, 549 

3,415 

2,: 

37, 186 

3,449 

1,208 

863 

3,865 

7,945 

1,599 

1,108 

4,136 

5,644 

3, 581 

6,037 

1, 154 



1, 


733, 


4, 


924, 


63, 


647, 


11, 


696, 


23, 


487, 


1, 


976, 


11. 


274, 


6. 


13,5, 


32, 


567, 


1, 


700, 


2, 


090, 


11,5, 


884, 


25, 


38,5, 


21, 


875, 


11, 


248, 


12, 


562, 


12 


823, 


fi. 


511, 


22, 


931, 


71, 


525, 


33, 


311, 


19, 


848, 


4, 


071, 


31, 


486, 


5, 


093, 


6, 


529, 




949, 


4, 


048, 


53, 


318, 


1, 


349, 


187, 


204, 


8, 


929, 


1, 


050, 


57 


504, 


9 


192, 


6 


499, 


109 


976, 


8 


494, 


3 


404. 


1 


956, 


10 


712, 


21 


404, 


3 


410, 


2 


718, 


10 


853, 


11 


983, 


9 


947, 


15 


142, 


2 


729, 



226 

574 

8,609 

2,166 

3,540 

191 

3, 680 

1,081 

1, 162 

20' 

229 

17, 797 
1,536 
2,892 
1,295 
1,632 
1,766 

840 
2,624 
11,815 
3, 518 
3,173 

605 
4,354 

427 

415 
96 

621 
6,801 

206 

18, 466 
584 
107 

5,905 
1,265 

886 
9,904 
1,359 

337 

156 
1,241 
4,517 

415 

490 
1,327 
1,748 

700 
1,708 

146 



454, 

1, 485, 

25, 204 

4,159, 

8, 504, 

784: 
8, 246, 
2, 913 
2, 814 

633 

494, 

40, 731 

3, 835: 

5, 594: 
2, 414 
3, 586: 
3, 826: 
1,903 
7, 740, 

27, 
8, 437, 

6, 703: 
1, 199 
9, 757, 

749, 
1, 

256, 

1, 466, 

19, 525; 

484, 

67, 549, 

1, 796: 

321 

16, 408, 

3, oos: 

1,954 

33, 114 

3, 448, 

893: 

312, 

2,691 

10, 460, 

807, 

1, 043, 

3,602, 

3,981 

1,808 

3,613, 

322, 



Total 3, 566, 302 13, 673, 813, 686 392, 356 1, 091, 277, 129 135, 929 361, 518, 333 1, 823, 535 3, 758, 958, 708 



47 
13 
15, 
3 
9. 
73 
S. 
291 
11 

5, 
97, 
16 
19, 
161 
14 

6: 

6, 

h: 

41 

7, 

5: 

17, 

43: 

21 
52, 

s: 



10, 
14 

237 
32, 
63, 
7, 
33, 
19 
29, 
5, 
10, 

374 
67 
65, 
35, 
38, 
35, 
23 
69 

200, 

167, 
61 
12, 
94 
21 
29, 
6 
17 

154 
5, 

709, 
23, 
9, 

194 
35 
33, 

354; 
32, 
12, 
10, 
29 
83, 
12, 
9, 
35, 
73, 
41 
88 
13 



,591 
832 
708 
513 
3,')0 
499 
818 
389 
951 
200 
354 
379 
254 
582 
620 
185 
585 
659 
031 
847 
407 
586 
329 
111 
698 
207 
269 
743 
143 
436 
987 
471 
238 
861 
399 
454 
319 
053 
050 
482 
824 
744 
048 
052 
709 
996 
258 
712 
957 



' Included in Wasbingtoa. 



86 



STATISTICS OF INCOME 



Table 4. — Personal returns — Sex and family relationship- 
for the United States — Continued 



-Distribution by States, 



States and 
Territories 



Alabama 

Alaska > 

Arizona 

Arkansas 

California. 

Colorado. 

Connecticut 

Delaware 

Dist. of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Elinois 

Indiana.. 

Iowa 

Kansas... 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota. 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire.. 

New Jersey 

New Mexico 

New York.. 

North Carolina... 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Khode Island 

South Carolina 

South Dakota 

Tennessee 

Texas. 

Utah 

Vermont. 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



All other— Women 



Num- 
ber 
of re- 
turns 



2,853 



Net income. 



$5, 294, 033 



Wives making 
separate returns 
from husbands 



Num- 
ber 
of re- 
turns 



Net 
income. 



422 $1,926,400 



Community 
property 



Num- 
ber 
of re- 
turns 



Net 
income. 



Grand total 



Num- 
ber 
of re- 
turns 



43, 612 



Net income. 



$126, 908, 473 



Total. 



1,019 

2,054 

40, 319 

6,565 

17,6321 

1, 5621 

18,323 

3,365 

6,071 

1,519 

1,148 

70, 852 

12, 504 

9,520 

4,897 

6,432 

4,777 

4,639 

14,318 

74, 148 

23, 530 

12, 189 

1,645 

15,760 

2,402 

7,057 

439 

3,500 

29,128 

679 

156,249 

4, 634i 
1,340 

35, 807 i 
.5, 513: 
5, 072 

58, 479' 

5, 882 
2,001 
1,830 
5,818 

1.5,821, 
2, 024: 
2,090 
7, 6971 
9, 240 
3,888 

15, 355 
914I 



1,784,996 

3, 926, 521 
93, 654, 542 
12, 920, 273 
42, 682, 295 

3, 890, 558 
34, 885, 214 

6, G26, 123 
10, 724, 609 

4, 367, 978 

1, 699, 320 

136, 634, 740 

20, 852, 831 

18, 775, 844 

7, 863, 108 
11,885,164 
10, 076, 412 
10, 322, 665 
34, 653, 648 
148, 945, 393 
47, 546, 120 
21, 864, 621 

3, 098, 857 
32, 437, 087 

3, 771, 564 

11, 381, 278 

795, 443 

7, 635, 975 
65, 634, 652 

1, 107, 434 
396, 542, 374 

8, 230, 176 

2,041,657 
74, 407, 800 
10, 776, 296 

9,941,718 
146,692,130 
17,169,349 

3,491,473 

2, 756, 526 
10,946,715 
28, 699, 087 

3, 417, 408 

4, 837, 665 
13, 975, 834 
15, 546, 049 

7, 807, 181 

27, 100. 287 

1,474,286 



740,5001,603,693,915 



186 

440 

6, 202| 

1,090 

2, 612: 

27lj 

1, 586! 

6551 

783 

188 

107 

9,852 

1,516 

798 

827j 

991 

681 

567 

2,227 

9, 976 

2, 540; 

1,581 

30ll 

1,905, 

132! 

697[ 



685, 984 
280, 616 
644, 956 
957, 071 
171, 929 
769, 040 



763 $4,934,910 



513' 2, 

6,439; 32, 

82 

19,74l'l81, 

575 3, 

89 

4,883 33, 

923 6, 

411 2, 

8,880, 62, 



956 
262 
139 
703 

2,801 
234 
317 
706 

1,337 
591 

1,357 
161 



679 3, 942, 621 



6,408 49,220,799 



194 



1, 023, 626! 
"2,"95fi,''060! 



13,279 108,677,9561 
"5,"747r37,"433,"i6ii 



20, 

32, 

420, 

67, 

128, 

17 

77: 

41 

69 

11 

23 

614 

153 

131 

86 

69, 

66, 

43, 

110 

397, 

2G7 

122, 

26 

173, 

38, 

67 

9, 

31 

301 

11 

,102 

58, 

18, 

364, 

72, 

61 

587 

50, 

26, 

21 

63, 

186, 

27, 

17, 

71 

123, 

69, 

160, 

21 



95, 

1, 357, 

184, 

401. 

53, 
231, 
132, 
199, 

37, 

51, 
1, 927, 
426, 
359, 
211, 
200, 
203, 
129, 
386, 
1, 237, 
796, 
348, 

76, 
526, 

83, 
177, 

•22, 

85, 
1, 032, 

28, 

4,110, 

171, 

43, 

1, 138, 

217, 

161, 

2,005, 

171, 

72, 

48, 
190, 
645, 

67, 

51, 
207, 
300, 
196, 
401, 

48, 



459, 738 
625, 678 
52-4, 52! 
672, 407 
720, 143 
981, 068 
328, 739 
047, 020 
432, 531 
122, 696 
166, 793 
637, 451 
365, 818 
562, 822 
061, 984 
048, 892 
664, 606 
857,441 
830, 235 
893, 477 
411,946 
740, 625 
981,743 
387, 658 
903,851 
969, 193 
397, 460 
577, 058 
262, 375 
982, 814 
588, 989 
929, 259 
767, 089 
934, 714 
555, 604 
226, 232 
570, 020 
409, 669 
755, 770 
949, 551 
723, 937 
901, 576 
744, 653 
653, 367 
277, 342 
52:1, 342 
777, 359 
670, 058 
826, 743 



101,319 638,861,786 



27, 540 208, 189, 073 6, 787, 481 21, 336, 212, 530 



> Included in Washington. 



STATISTICS OF INCOME 



87 



Table 5. — Personal returns — Sex and family relationship — Distribution by income 
classes for the United States 

[Income returned for the calendar year ended Dee. 31, 1922] 



Income class 



Joint returns of husbands and 
wives, with or without 
dependent children, includ- 
ing husbands whose wives, 
though living with them, 
filed separate returns 



Number of 
returns 



Net income 



Men— Heads of families 



Number of 
returns 



Net income 



Under $1,000 i_ 

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 

$4,000 to $5,000 1 

$4,000 to $5,000 

$5,000 to $fi,O00' 

$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 

$1.3,000 to $14,000 

$14,000 to $15,000 

$16,000 to $20,000 

$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40,000 

$40,000 to $50,000 

$.'■.0,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000 

$90,000 to $100,000 

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

$150,000 to $200,000 

.$200,000 to $250,000 

$250,000 to $300,000 

$300,000 to $400,000 

$400,000 to $500,000 

$500,000 to $750,000 

$750,000 to $1,000,000... 
$1,000,000 to $1,500,000. 
$1,500,000 to $2,000,000. 
$2,000,000 to $3,000,000. 
$3,000,000 to $4,000,000. 
$4,000,000 to $5,000,000. 
$5,000,000 and over 



112, 464 

888 

452,311 

7,074 

, 435, 834 

183, 248 

211, 164 

413, 090 

25, 669 
297, 233 

4,650 

110,892 

70, 576 

46, 985 

32, 383 

24, 677 

18, 194 

14, 930 

11,516 

9,888 

8,215 

26, 644 
14,364 

8,730 

9,388 

5,177 

2,978 

1,901 

1,264 

908 

570 

1,381 

470 

204 

127 

121 

60 

71 

20 

24 

8 

4 

3 



$47, 

741, 

11, 

3, 438, 

500, 

701, 

1, 438, 

111, 

1, 332, 

25, 

606, 

455, 

355, 

274, 

233, 

190, 

171, 

143, 

133, 

119, 

462, 

320, 

238, 

323, 

230, 

162, 

123, 

94, 

76, 

53, 

165, 

81, 

45, 

34, 

41, 

27, 

43, 

17, 

27, 

13, 

9, 

10, 



37, 212, 



Total. 



3, 566, 302 



13, 673, 813, 586 



13, 806 

9 

186, 382 

77 

95, 586 

14, 595 

9,419 

26, 301 

1,117 

17,601 

300 

7,332 

4,385 

3,038 

2,008 

1,566 

1,207 

975 

792 

622 

533 

1,766 

902 

568 

572 

318 

190 

112 

61 

51 

36 

66 

28 

15 



338 



$8, 065, 111 

4,656 

284, 235, 050 

131, 245 

225, 181, 870 

39, 628, 809 

30, 963, 779 

91, 194, 648 

5,062,115 

78, 802, 006 

1, 640, 757 

40,011,754 

28, 387, 424 

22, 976, 950 

16, 998, 700 

14, 840, 614 

12, 655, 235 

11, 184, 1.57 

9, 875, 259 

8, 382, 885 

7, 719, 2.36 

30,511.196 

20, 079, 670 

15,512,585 

19, 660, 916 

14,152,438 

10, 393, 8.56 

7, 190, 460 

4, 595, 562 

4,317,607 

3, 375, 313 

7, 824, 405 

4, 872, 967 

3, 399, 968 

2, 188, 109 

2, 065, 022 

926, 219 

2, 268, 576 



392, 356 



1, 091, 277, 129 



1 Nontaxable Specific exemptions exceed net income 



88 



STATISTICS OF INCOME 



Table 5. — Personal returns — Sex and family relationship — Distribution by income 
classes for the United Slates — Continued 



Income class 


Women — Heads of 
families 


All other— Men 


All other— Women 
















Number of 
returns 


Net income 


Number of 
returns 


Net income 


Number of 
returns 


Net income 


Under $1,0001 


4,873 


$2, 831, 512 


165, 561 


$114,917,535 


81. 530 


$62,626,260 


Under $1,000 






1,028 


655, 521 


978 


486, 872 


$1,000 to $2,000 1 


84, 122 


121,834,377 


81, 479 


106,563,157 


70, 958 


90, 409, 248 


$1,000 to $2,000 


10 


14, 901 


1,123,328 


1, 638, 490, 774 


442, 834 


603,180.3.59 


$2,000 to $3,000 1 


21,517 


50, 667, C63 


3,959 


9, 505, 787 


8,245 


20, 013. 606 


$2,000 to $3,000 


3, OGT, 


8, 266, (iSS 


284,823 


671, 504, 384 


63, 180 


150, 188, 307 


$3,000 to $4,000 1 


2, 656 


9, 006, 696 


2,058 


6, 952, 9<f. 


3,961 


13, 597, 426 


$3,000 to $4,000. 


4,874 


16, 614. 061 


74, 042 


253, 137, 337 


21,535 


74, 010, 231 


$4,000 to $5,000 t 


1,098 


4, 876, 705 


l,tM2 


4, 590, 865 


2,303 


10,131,236 


$4,000 to $5,000 


3,549 


16,001,018 


32, 179 


143, 071, 517 


11, 256 


49, 824, 555 


$5,000 to $6,000 1 


446 


2,432,001 


769 


4, 167, 898 


1.029 


5,613,678 


$5,000 to $6,000 


2, 027 


11,071,971 


12,942 


70, 432, 968 


.5,990 


32, 8-39, 385 


$6,000 to $7,000 


1,504 


9, 738, 690 


7, 651 


49, 528, 450 


4,533 


29, 284, 704 


$7,000 to $8,000 


1,092 


8, 325, 045 


4,996 


37,512,505 


3, 550 


28, 246, 846 


$8,000 to $9,000 


759 


6, 429, 167 


3,950 


33,512,927 


2, 400 


20, 816, 403 


$9,000 to $10,000 


629 


5, 972, 369 


3, 135 


29, 746, 257 


2,029 


19, 194, 182 


$10,000 to $11, 000 


452 


4, 736, 064 


2, 465 


25, 789, 974 


1,552 


16, 293, 601 


$11,000 to $12,000 


402 


4, 630, 317 


2,045 


23, 474, 727 


1,314 


15, 060, 594 


$12,000 to $13,000 


332 


4, 137, 983 


1,589 


19, 814, 015 


1,061 


13,238,001 


$13,000 to $14,000 


263 


3, 545, 228 


1,365 


18, 412, 620 


942 


12, 699, 160 


$14,000 to $15,000 


227 


3, 291, 626 


1,137 


16, 466, 603 


789 


11,417,912 


$15,000 to $20,000 


742 


12, 773, 810 


3,972 


68, 492, 311 


2,744 


47, 473, 449 


$20,000 to $25,000 


386 


8, 612, 266 


2,152 


48, 089, 953 


1,591 


35, 464, 212 


$25,000 to $30,000 


249 


6, 809, 409 


1,4-23 


38, 872, 898 


997 


27, 152, 599 


$30,000 to $40,000 


266 


9, 136, 724 


1, 572 


54, 102, 688 


1,106 


38, 096, 160 


$40,000 to $50,000 


116 


5, 143, 979 


873 


38, 987, 752 


642 


28, 717, 142 


$50,000 to $60,000 


96 


5, 271, 069 


541 


29, 560, 856 


399 


21, 758, 521 


$00,000 to $70,000 


53 


3, 427, 945 


354 


23, 172, 354 


265 


17, 223, 252 


$70,000 to $80,000 


30 


2, 236, 761 


233 


17,363,672 


175 


13, 094, 991 


$80,000 to $90,000 


22 


1,849,199 


164 


13, 914, 402 


114 


9, 646, 9.39 


$90,000 to $100,000.... 


16 


1, 505, 137 


112 


10, 621, 787 


81 


7, 669, 998 


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


36 


4, 325, 659 


297 


35, 200, 979 


187 


22,832,517 


$1.50,000 to $200,000... 


8 


1, 379, 915 


132 


22, 896, 160 


47 


7, 985, 875 


$200,000 to $250,000. _. 


2 


430, 371 


54 


11,908,555 


39 


8, 588, 280 


$250,000 to $300,000 . 






31 


8, 607, 968 


20 


.5, 370, 171 


$300,000 to $400,000... 


5 


1, 739, 541 


34 


11,717,045 


25 


8, 509. 82.5 


$400,000 to $500,000... 


1 


432, 401 


13 


5, 626, 2S7 


13 


5, 888. 466 


$500,000 to $750,000... 


3 


2, 020, 075 


19 


11, 72S, 336 


7 


4, 163, 145 


$750,000 to $1,000,000.. 






9 


7, 559, 895 


6 


4, 867, 563 


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






1 


4, 609, 165 


6 


7, 166, 576 


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






3 


5, 067, 923 






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






2 


5, 475, 172 


1 




$3,000,000 to $4,000,000 






2 


7, 133, 669 






$4,000,000 to $5,000,000 














$5,006,000 and over . . . 




1 1 ' 














Total 


135, 929 


361,518,333 


1, 823, 535 


3,758,958,708 


740,500 


1, 603, 593, 915 







> Noutaxable. Specific exemptions exceed net income. 



STATISTICS OF INCOME 



89 



Table 5. — Personal returns — Sex and family relationship — Distribution by income 
classes for the United States — Continued 



Income class 



Under $1,000' 

Under $1,C00- - 

$1,000 to $2,000 1 

$1,000 to $2,000 

$2,000 to $3,000 ' 

$2,000 to $3,000 

$3,000 to $4,000 > 

$3,000 to $4,000 

$4,000 to $5,000 1 

$4,000 to $5,000 

$5,000 to $6,000 ' 

$5,000 to $6,000 

$0,000 to $7,000 

$7,000 to $8,000 

^8,000 to $9,000 

$9,000 to $10,000 

$10,000 to $11,000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 _ 

$15,000 to $20,000 

$20,000 to $25,000 

$25,000 to $30,000. 

$30,000 to $40,000. 

$40,000 to $50,000 

$50,000 to $60,000. 

$60,000 to $70,000 

$70, 000 to $80,000 

$80,000 to $90,000 

$<)0,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $250,000 

$250,000 to $300,000 

$300,000 to $400,000 

$400,000 to $500,000 

$500,000 to $750,000 

$750,000 to $1,000,000.. 
$1,000,000 to $1,500,000. 
$1,500,000 to $2,000,000- 
$2,000,000 to $3,000,000. 
$3,000,000 to $4,000,000. 
$4,000,000 to $5,000,000. 
$5,000,000 and over 



Total. 



Wives making separate 
returns 



Number of 
returns 



8,351 

12, 385 

5,743 

16, 606 

2,443 

11,329 

1,043 

8, 323 

906 

6,136 

737 

3, 848 

3,220 

2,575 

2,057 

1,695 

1,403 

1, 207 

1,022 

886 

720 

2,800 

1,618 

1,013 

1,112 

699 

413 

291 

167 

120 

89 

184 

62 

32 

17 

12 

15 

18 

4 

3 



101, 319 



Net income 



$3. 


305, 


6 


554, 


8, 


165, 


24, 


539, 


5, 


938, 


27, 


799, 


3, 


548, 


28, 


843, 


4 


(K)6, 


27 


295, 


4, 


027, 


21, 


052, 


20, 


869, 


20 


187, 


17 


434, 


16 


077, 


14 


698, 


13 


873, 


12 


753, 


11 


938, 


10 


445, 


48 


310, 


36 


145, 


27 


587, 


38 


503, 


31 


304, 


22 


452, 


IS 


925, 


12 


476. 


10 


654, 


8 


441, 


22 


176, 


10 


748, 


7 


054, 


4 


655, 


4 


076, 


6 


672, 


11, 


197, 


3, 


655, 


3, 


292, 



7,174,741 



638, 861, 786 



Community property 
income 



Number of 
returns 



195 

10 

75 

182 

73 

2,000 

162 

6,641 

124 

4,635 

74 

3,147 

2,204 

1,568 

1,129 

824 

658 

481 

418 

371 

305 

937 

433 

245 

267 

145 

83 

54 

14 

16 

21 

20 

16 

4 

7 

2 



27, 540 



Net income 



$29, 

4 

109, 

313, 

186, 

5, 396, 

564, 

23, 180, 

553, 

20, 752, 

408, 

17, 205, 

14, 293, 

* 11, 711 

9, 560, 

7, 843, 

6, 900, 

5, 519 

5, 230, 
5,00' 
4, 427, 

16, 165, 
9, 598, 
6,694 
9, 119 

6, 410 
4, 526, 
3, 473, 
1, 043, 
1, 365, 
2,011 
2,428, 
2, 753, 

887, 
1, 876, 



208, 189, 073 



Grand total 



Number of 
returns 



386, 780 

15,296 

881, 070 

1,590,111 

1, 567, 657 

562, 241 

230, 461 

554, 806 

32, 259 

372, 589 

8,005 

146, 184 

94, 079 

63,804 

44, 746 

34, 555 

25, 931 

21,354 

16, 730 

14, 337 

11,926 

39, 605 

21,446 

13, 225 

14, 283 

7,970 

4,700 

3,030 

1,944 

1,401 

925 

2,171 

763 

350 

210 

205 

104 

122 

39 

37 

11 

10 

5 



6, 787, 481 



Net income 



$239, 
8, 

1, 352, 

2, 277, 

3, 749, 
1, 403, 

766, 

1, 925, 

140, 

1, 668, 

43, 

799, 

607, 

484, 

378, 

327, 

271, 

245, 

208, 

193, 

172, 

686, 

478, 

361, 

491, 

355, 

256, 

197, 

145, 

118, 

87, 

260, 

131, 

77, 

57, 

70, 

46, 

74, 

33, 

43, 

18, 

25, 

17, 



281, 076 
283, 307 
899, 564 
671, 358 
822, 831 
674, 637 
422, 777 
148, 649 
963, 884 
022, 499 
307, 959 
535, 764 
648, 580 
881, 513 
880, 102 
650, 784 
699, 609 
176, 705 
661, 744 
291, 552 
791, 002 
028, 633 
222, 535 
297, 370 
742, 990 
233, 572 
561, 999 
171,391 
191, 358 
694, 838 
604, 268 
203, 553 
704, 373 
782, 184 
327, 824 
101, 094 
570, 981 
468, 094 
202, 584 
021, 214 
559, 813 
025, 585 
568, 043 



37, 212, 338 



21, 330, 212, 530 



Nontaxable. Specific exemptions exceed net income. 



90 



STATISTICS OF INCOME 



Table 6. — Personal returns — Distribution of income, by sources and by States, for 

the United States 

(Income returned for the calendar year ended Dec. 31, 1922) 



States and Territorips 



Number of 
returns 



Wages and 
salaries 



Business 



Partnerships 



Alabama 

Alaska '.. 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columl;ia- 

Florida 

Georgia 

Hawaii -.- 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana -.. 

Maine 

Maryland 

Massachusetts 

Michigan. 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York._ 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennyslvania 

Rhode Island 

South Carolina 

South Dakota..- 

Tennessee 

Texas 

Utah 

Vermont 

Virginia.- 

Washington 

West Virginia... 

Wisconsin.. -. 

Wyoming- 



43, 612 



0, 892, 449 



$12, 941, 532 



$11,008,020 



20, 079 
32, 072 

420, 923 
67, 463 

128, 431 
17, 141 
77, 923 
41,531 
69, 988 
11,597 
23, 369 

014.449 

153, 469 

131, 870 
86, 915 
69, 666 
66, 972 
43, 041 

110,896 

397, 241 

267, 953 

122, 885 
26, 897 

173, 728 
38, 044 
67, 503 
9,723 
31,787 

301, 834 

11,553 

1, 102, 748 

58, 009 

18, 750 

364, 988 
72,063 
61, 879 

587, 770 
50, 076 
26, 830 
21, 465 
63, 555 

186, 865 
27, 325 
17, 901 
71,523 

123, 216 
69, 501 

160, 519 
21,943 



36, 

56, 
809, 
124 
256, 

38, 
164, 

74, 
148, 

26, 

36, 

1, 248, 
304, 
239, 
133, 
135, 
138, 

81, 
246, 
746, 
525, 
235, 

47, 
370, 

66, 
109, 

16, 

52, 
675, 

20, 

2, 452, 
116, 

30, 

802, 

134, 

109, 

1, 238, 

103, 

51, 

30, 

137, 

325, 

53, 

29, 

144, 

226, 

131, 

277, 

38, 



544,276 
553, 237 
294, 550 
607, 588 
335, 697 
130, 000 
580, 879 
444, 201 
073, 737 
389, 200 
212, 195 

553, 841 
313, 303 

391, 473 
837, 982 
981,059 
443, 645 
443, 408 
461, 525 
773, 669 
590, 793 
506, 371 
499, 922 
922, 833 
955, 534 
600, 581 

392, 701 
871, 258 
387, 141 
579, 872 
492, 963 
978, 189 
839, 084 
202, 793 
789, 339 
704, 971 
758, 338 
224, 160 
680, 300 
639, 689 
017,616 

554, 227 
378, 532 
818, 843 
442, 714 
368, 533 
958, 375 
291,477 
287, 668 



6, 032, 

17, 004 

215, 958, 

24, 409, 

43, 516, 

3,994 
26, 665, 
25, 016, 
21, 604, 

2,174 

9, 470, 
279, 457, 
59, 766, 
54, 196, 
54, 058, 
29,121 

26. 122, 
16, 568, 
44, 004, 

181,409, 
92, 239, 
37, 252, 

18. 123, 
57, 885: 
12,115, 
47. 274 

4, 740, 
10, 378, 

143, 543 

5, 138, 
463, 470, 

29, 893 

8, 662, 
112,041 

37, 693 

24, 025, 

246, 466, 

16,083, 

9, 803, 
12, 764 
22, 690, 
99, 831 

7, 548, 
9, 284 
25, 066 
34, 684 
30, 447, 
57, 981 
8, 455, 



2, 
10, 
95, 

9, 
15 

1 

9 

lo; 

11 

3, 
128, 
25, 
18, 
20, 
15, 
17, 

5, 
25, 
84 
33, 
17, 

9, 
24, 

3, 
13, 

1 

4, 
52, 

1 

343, 

13 

2, 
56, 
23 

8, 
130, 

7, 

4 

3, 
15, 
56, 

2, 

3, 
13, 
10 

9 
34 

2, 



519 
658 
350 
351 
692 
553 
281 
915 
195 
603 
481 
630 
597 
790 
232 
611 
598 
181 
687 
984 
568 
337 
342 
338 
448 
716 
697 
377 
000 
498 
368 
540 
423 
446 
224 
002 
076 
523 
9fi0 
925 
002 
320 
860 
685 
944 
060 
511 
332 
897 



Total. 



6, 787, 481 



13, 693, 992, 791 



2, 839, 771, 144 



1, 427, 127, 347 



• Alaska included in Washington. 



STATISTICS OF INCOME 



91 



Table 6. — Personal returns — Distribution of income, by sources and by States, for 
the United States— Contmued 



States and Territories 



Alabama 

Alaska 2 

Arizona 

Arkansas 

California :..- 

Colorado 

Connecticut. 

Delaware -. 

District of Columbia. 

Florida... 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky.. 

i.ouisiana... 

Maine 

Maryland 

Massachusetts 

Michigan __ 

Minnesota 

Mississippi 

Missouri. 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico-- 

New York 

North Carolina 

North Dakota-- 

Ohio 

Oklahoma 

Oregon... 

Pennsylvania - 

Rhode Island 

South Carolina.. 

South Dakota 

Tennessee 

Texas. 

Utah. 

Vermont 

Virginia 

Washington 

West Virginia... 

Wisconsin. 

Wyoming 



Profits 
from sales 
of real 
estate, 
stocks, 
bonds, etc. ' 



$2, 417, 017 



Capital 
net gain 
from sale 
of assets 
held for 
more than 
two years 



$27, 730 



Rents and 
royalties 



9, 109, 638 



Interest and 

investment 

income 



8, 421, 081 



Interest on 

Govern- 
ment obli- 
gations not 
wholly ex- 
empt from 
tax 



$121, 240 



Dividends 



$7, 633, 938 



Total. 



72, 



036, 
919, 
739, 
934, 
441, 
621, 
122. 
730, 
578, 
722, 
860, 
527, 
084, 
506, 
536, 
761, 
589, 
132, 
751, 
792, 
440, 
971, 
643, 
038, 
874, 
407, 
404, 
489, 
000, 
454, 
410, 
004, 
509, 
659, 
288, 
442, 
186, 
556, 
618, 
866, 
243, 
739, 
967, 
806, 
327, 
264, 
933, 
371, 
314, 



169, 346 

1, 192, 545 

12,075,960 

5, 754, 359 

2, 528, 437 

97, 998 

1, 225, 927 

962, 971 

561, 468 

774, 195 



25, 879, 537 

1, 366, 359 

746, 300 

238,015 

780, 658 

1,318,434 

1, 664, 249 

2,638,311 

10, 167, 935 

14, 363, 755 

1, 432, 730 

164, 394 

2, 323, 887 

325 

125, 468 



210,069 

18, 733, 438 

13, 167 

81,861,801 

1, 048, 065 

3, 968 

10,616,225 

6, 887, 406 

188, 740 

25, 802, 265 

966, 728 



20, 760 

1, 396, 225 

7, 528, 494 

310,381 

382, 355 

429, 101 

220, 617 

1,302,610 

2, 739, 761 

4,114 



2, 535, 741 

11. 220. 941 
112,520,305 

10, 606, 320 
17,410,699 
1, 752. 786 
14, 612, 806 
11,376,017 
16, 845, 979 

1, 793, 949 

2, 565, 223 
139,844,070 

24, 259, 989 

27. 988. 942 
16, 177, 969 
10, 859, 477 
13, 080, 925 

4, 153, 920 
14, 838, 558 
47,491,989 
53, 202, 286 
20,126,837 

6,991,637 
33, 291, 070 

4, 244, 666 
12, 046, 3.30 

1,17.5.914 

3,061,243 
46, 908, 630 

1,836,850 

178, 080, 762 

12, 993, 627 

1, 860, 659 
65, 591, 493 
23, 556, 859 

9, 276, 486 
85,411,555 

6, 833, 388 

4, 376, 514 

3, 657, 078 
12, 759, 188 
65, 528, 695 

2, 527, 105 

1, 683, 687 
12, 863, 244 
14, 744, 747 

13. 073. 943 
13, 715, 509 

2, 462, 744 



742, 103, 997 



249,247,583 1,224,928,998 1,738,600,915 



3, 039, 806 

7, 300, 827 

120, 527, 509 

15,165,046 

32, 902, 775 

6, 065, 311 

1,5,292,345 

13,537,6.58 

12, 518, 795 

1, 564, 926 

4, 000, 575 

148, 080, 443 

18,504,481 

43, 667, 049 

9, 485, 764 

9, 436, 228 

14, 052, 077 

13,950,930 

37, 763, 077 

89. 152, 059 

69, 387, 495 

41,988,141 

6, 304, 265 

36, 3S4. 478 

6, 3.^8, 240 

14, 426, 229 

1,290,997 

.5, 644, 491 

8,3,397,816 

2, 219, 695 

410,477,519 

6,401,810 

4,993,015 

42, 782, 504 

18, 448. 669 

13, 057, 512 

172. 010, 037 

16, 827, 862 

6, 843, 740 

6, 013, 096 

8, 793, 394 

46, 381, 086 

3, 864, 859 

4, 994, 054 

13, 603, 678 

21,141,930 

8, 178, 923 

39,450,118 

2, 506, 500 



43, 610 

71, 354 
1, 512, 605 
248, 136 
695, 086 
107, 446 
375, 885 
205, 242 
143, 007 

71, 125 

7,471 

2, 490, 349 

502, 658 

214. 531 

193, 889 

343, 770 

277, 523 

112, 483 

612, 184 

1,981,927. 

835, 376 

406, 066 

71, 175 
902,511 

47, 809 
111,507 

19, 274 

109, 616 

1,362,7.52 

27,807 

10,511,294 

184, 646 

24, 146 

1, 610, 995 

214, 070 

238, 420 

4, 266, 472 

268, 706 

73, 129 

36, 022 
134, 688 
552, 796 

64, 898 

47, 788 
301,308 
358, 270 
490, 157 
344, 989 

39, 826 



2, 357, 862 

6, 244, 617 

131, 363, 456 

19, 388, 488 

71,500,858 

14, 490, 095 

19,677,271 

14, 884, 032 

16, 038, 692 

6, 342, 146 

2, 020, 687 

208, 956, 991 

36, 951. 648 

25, 825, 577 

12, 029, 913 

21, 387, 652 

18, 006, 980 

16, 482, 323 

45, 755. 562 

213, 178. 327 

1 12, 287, 332 

40, 816, 462 

5, 568, 196 

67,39.5, 127 

4,281,435 

10, 662, 122 

884, 816 

14, 583, 783 

117,256,024 

1, 773. 974 

6.52, 727, 216 

22, 458, 304 

1, 779, 183 
170, 617, 297 

12, 175, 967 
13, 372, 802 
281,932,601 
34, 978, 762 
6, 412, 977 

2, 282, 809 
17, 179, 566 
36, 961. 501 

5, 062, 323 

7, 938, 979 

23, 728, 645 

■ 19,788,045 

26, 048, 808 

40, 871, 9.56 

1, 874, 954 



33, 988, 634 



2, 664, 219, 081 



» Other than capital net gain from sale of assets held for more than two years. 
2 Alaska included in Washington. 

10503°— 25t 7 



92 



STATISTICS OF INCOME 



Table 6. 



-Personal returns — Distribution of income, by sources and by States, for 
the United States — Continued 



States and Territories 



Alabama 

Alaska ' 

Arizona 

Arkansas. 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia - 

Florida 

Georgia 

Hawaii... 

Idaho 

Illinois 

Indiana 

Iowa. 

Kansas 

Kentucky. 

Louisiana. 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana ^ 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakotn 

Ohio -• 

Oklahoma . 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



Fiduciary 



$409, 944 



Total income 



$142, 982, 589 



General 
deductions 



$13, 252, 165 



Contribu- 
tions 



$2, 821, 951 



Net income 



$126, 90S, 473 



69, 

427, 

8, 422, 

1,011, 

6, 794, 

504, 

4, 047, 

1, 424, 

1, 155, 

645, 

222, 

15, 282, 

732, 

905, 

843, 

1, 021, 

640, 

1, 259, 

7, 818, 

25, 416, 

3, 809, 

2, 332. 

227, 

4, 480, 

217, 

341, 

37, 

1, 120, 

13, 569, 

95, 

89, 937, 

608, 

32, 

8,575, 

517, 

619, 

40, 357, 

3, 090, 

355, 

64, 

745, 

3, 033, 

134, 

510, 

1, 564, 

685, 

776, 

1, 916, 

105, 



55, 

113, 

1, 580, 

216, 

400, 

68, 
263, 
160, 
233, 

41, 

58, 
2, 269, 
480, 
420, 
252, 
231, 
236, 
145, 
438, 
1, 439, 
936, 
404, 

96, 
609, 

98, 
211, 

26, 

94, 
1, 191, 

33, 

4,849, 

208, 

51, 
1, 298, 
267, 
181, 
2,299, 
194, 

85, 

59, 
220, 
661, 

76, 

59, 
242, 
333, 
230, 
480. 

57, 



558, 433 
94S, 275 
612,816 
507, 950 
320, 376 
404, 316 
488, 004 
191, 060 
053, 605 
346, 097 
538, 036 
764, 625 
925, 227 
107, 557 
889, 468 
105, 889 
276, 447 
449, 695 
946, 534 
602, 738 
000, 3S6 
510, 993 
258, 044 
600, 987 
288, 836 
337, 008 
389, 748 
469, 765 
fiSl, 553 
812, 649 
538, 913 
788, 192 
556, 065 
914, 444 
574, 823 
508, 648 
008, 477 
103, 479 
526, 608 
935, 613 
489, 304 
362, 964 
730, 094 
773, 712 
410, 355 
616, 205 
921, 090 
452, 147 
267, 455 



6, 728, 676 
16, 133, 150 

207, 437, 807 
29, 046, 652 
50, 727, 418 
13, 400, 919 
28, 250, 618 
25, 718, 651 
28, 725, 762 
3, 707, 888 
6, 874, 425 

308, 753, 288 
46, 967, 583 
54, 040, 797 
37, 757, 284 
20, 707, 310 
29, 684, 934 
13, 619, 235 
45, 146, 645 

178, 455, 647 

124, 961, 469 
48, 089. 378 
17. 171, 381 

72, 288, 739 
13, 631. 423 
30, 121, 994 

3,886,218 

7, 591, 858 

139, 896, 218 

4, 490, 540 

638, 366, 502 

30, 313, 956 

7, 132, 069 

135, 014, 898 

46, 609, 547 

18, 545, 313 

245, 713, 525 

18, 940, 565 

10, 298, 005 

10, 139, 871 

2,5,164,811 

105, 414, 054 

7, 990, 823 

6, 989, 013 

28, 907, 007 

29, 809, 846 

30, 292, 497 

73, 524, 951 
8, 044, 327 



370, 019 

2, 189, 447 

15, 650, 488 

2, 888, 891 

7, 872, 815 

1, 022, 329 

3, 908, 647 

2, 425, 389 

4, 895, 312 

515, 513 

496, 818 

33, 373, 886 

7, 591, 826 

6, 503, 938 

4, 070, 200 

4, 349, 687 

2, 926. 907 

1, 973, 019 

6, 969, 654 

23, 253, C14 

14, 626, 971 

7, 680, 990 

2. 104, 920 

10, 924, 590 

753, 562 

3, 245, 821 

106, 070 

1, 300, 849 

19, 522, 960 

339, 295 

100, 583, 422 

0, 544, 977 
656, 907 

24, 964, 832 
3, 409, 672 

1, 797, 103 
47, 724, 932 

3, 753. 245 
2. 472, 833 

846, 191 

4, 600. 616 
10, 047, 334 

994, 615 
1, 131, 332 
6, 226, 006 
3, 283, 017 
3, 851, 234 
5, 257, 138 

396, 385 



48, 

95, 

1, 357, 

184, 

401, 

53, 
231, 
132, 
199, 

37, 

51, 
1, 927, 
426. 
359, 
211, 
200, 
203, 
129, 
386, 
I, 237, 
796, 
348, 

76, 
526, 

83, 
177, 

22, 

85. 
1,032, 

28, 

4, 110, 

171, 

43, 
1, 138, 
217, 
161, 
2,005, 
171, 

72, 

48, 
190, 
545, 

67, 

51, 
207, 
300, 
196, 
401, 

48, 



459, 738 
625, 678 
524, 521 
572, 407 
720, 143 
981, 068 
328, 739 
047, 020 
432, 531 
122, 696 
166, 793 
637, 451 
36.5, 818 
562, 822 
061,984 
048, 892 
664, 606 
857, 441 
830, 235 
893, 477 
411, 946 
740, 625 < 
981, 743 
387, 658 
903, 851 
969, 193 
397, 460 
577, 058 
262, 375 
982, 814 
588, 989 
929, 259 
767, 089 
934, 714 
555, 604 
226, 232 
570, 020 
409, 669 
755, 770 
949, 551 
723, 937 
901, 576 
744, 653 
653, 367 
277, 342 
523, 342 
777, 359 
670, 058 
826, 743 



Total... 257,927, 



24, 871, 908, 354 



3, 110, 477, 655 



425, 218, 169 ] 21, 336, 212, 530 



>AIaska included in WasbingtoB. 



STATISTICS OF INCOME 



93 



Table 7. — Personal returns — Distribution of income, by sources and by income 
classes, for the United States 

[Inoome returned for the calendar year ended Dec. 31, 1922] 



Income class 



Number of 
returns 



Wages and 
salaries 



Business 



Partnerships 



Under $1,000 I 

Under $1,000 

$1,000 to $2,000 ' 

$1,000 to $2,000 

$2,000 to $3,000 ' 

$2,000 to $3,000 

$3,000 to $4,000 ' _ 

$3,000 to $4,000 

$4,000 to $5,0(10 I 

$4,000 to $5,000 

$5,000 to $6,000 1 

$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 $25,00(' 

$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 .$400,00(1 ... 

$400,000 to $500,000 

$500,000 to $750,000 

$750,000 to $1,000,000 . 
$1,000,000 to $1,. 500,00''. 
$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 



386, 780 

15, 286 

881, 070 

590,111 

567, 657 

562, 241 

230, 461 

654, 806 

32, 2.59 

372, 589 

8,005 

146, 184 

94, 079 

63,804 

44,746 

34, 555 

25,931 

21, 354 

16, 730 

14, 337 

11,926 

39, 605 

21, 446 

13, 225 

14, 283 
7,970 
4,700 
3,030 
1,944 
1,401 

925 

2,171 

763 

350 

210 

205 

104 

122 

39 

37 

11 

10 

5 



$278, 

2, 

1, 080, 

2, 124, 

3, 116, 

1, 108. 

522, 

1, 379, 

63, 

1, 083, 

12, 

471, 

329, 

240, 

180, 

141, 

124, 

109, 

90, 

81, 

72, 

262, 

170, 

120, 

153, 

96, 

62, 

44, 

31, 

2fi, 

17, 

45, 

16, 

9, 

5. 

6, 

2, 

3, 

2, 
1, 



416, 979 
432, 138 
807, 605 
061, 596 
809, 030 
748, 107 
267, 715 
645, 339 
664, 252 
686, 168 
106, 724 
085, 889 
485, 933 
345, 445 
291,928 
842, 978 
066,800 
019, 384 
857, 103 
933, 267 
715, 659 
027, 799 
517, 581 
217, 533 
009,381 
455, 302 
899, 502 
002, 002 
626, 422 
125, 740 
778, 784 
572, 191 
166, 798 
273, 632 
857, 995 
427, 681 
293, 299 
5S5, 702 
894, 542 
298, 724 
957, 654 
333, 321 
104, 211 



$137, 637, 221 

1,820,127 

226, 609, 136 

77, 195, 206 

427, 173, 000 

139, 734, 005 

134, 230. 803 

321,496,090 

19, 135, .531 

342, 292, 919 

2, 691, 295 

165, 413, 748 

124, 417, 502 

86, 464, 773 

66, 265, 538 

48, 970, 898 

41, 114. 126 

36, 445, 120 

29, 978, 204 

26, 627, 656 

22,311,619 

87, 020, 143 

65, 703, 775 

38, 516, 710 

49, 531, 464 

35, 282, 846 

20, 430, 125 

12, 919. 754 

10, 262, 428 

9, 878, 007 

6, 086, 730 

14, 724, 503 

6, 975, 633 

2, 796, 377 

1,92.3,795 

2, 844, 661 

1, 231, 073 

1, 564, 019 

966, 634 

2, 398, 846 

81, 301 



276, 956 



Total 6,787,481 



13, 693, 992, 791 



2, 839, 771, 144 



$25, 628, 074 

493, 5.52 

33,413,162 

50,611,980 

105, 103, 518 
46, 967, 772 

29, 380, 123 
98, 734, 675 

5, 947, 233 
112,664,202 

1, 547, 988 
C7, 4.52, 763 
57, 774, 263 
46, 975. 423 
39, 965, 693 
33, 460, 889 

30, 358, 985 
27, 428, 228 
22, 986, 464 
21,714,332 
20, 296, 762 
83, 920, 137 
59, 362, 588 
47, 476, 445 
67, 626, 810 
48, 499, 128 
37, 228, 998 
29, 020, 957 
22, 324, 072 
16,957,511 
14,110,914 
43, 671, 026 
22, 356, 337 
12,311,107 

9, 635, 895 
9, 971, 653 
7, 812, 215 
7, 228, 983 
1, 509, 120 
7, 197, 370 



1, 427, 127, 347 



* Nontaxable. Specific exemptions exceed net income. 



94 



STATISTICS OF INCOME 



Table 7. — Personal returns — Distribution of income, by sources and by income 
classes, for the United States — Continued 



Income class 



Under $1,000 2 

Under $1,000_ 

$1,000 to $2,000 2 

$1,000 to $2,000 

$2,000 to $3,000 2 

$2,000 to $3,000 

$3,000 to $4,000 2 

$3,000 to $4,000 

$4,000 to $5,000 2 

$4,000 to $5,000 

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

$5,000 to $6,000 

$6,000 to $7,000- 

$7,000 to $8,000... 

$8,000 to $9,000 

$9,000 to $10,000 

$10,000 to $11,000... 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$15,000 to $20,000.- 

$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000... 

$90,000 to $100,000 

$100,000 to $150.000 

$150,000 to $200,000 .. 

$200,000 to $250,000 

$250,000 to $300,000- 

$300,000 to $400,000. ..i.. 

$400,000 to $500,(K)0 

$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 



Total. 



Profits 
from sales 
of real 
estate, 
stocks, 
bonds, etc. * 



080, 292 
565, 997 
820, 158 
340, 705 
233, 413 
975, 762 
655, 825 
080, 856 
743, 539 
813, 749 
435, 938 
959, 738 
101, 586 
334, 020 
316,319 
780, 156 
454, 588 
006, 642 
081, 902 
690, 446 
713, 374 
222, 359 
525, 087 
862, 047 
980, 428 
196, 279 
297, 877 
581, 162 
302, 594 
373, 208 
815,397 
271,363 
942, 492 
145, 326 
371, 828 
070, 040 
493, 861 
412, 275 
831,717 
948, 452 
308, 999 
965, 084 
449 



610 



742, 103, 997 



Capital 
net gain 
from sales 
of assets 
held for 
more than 
two years 



$6, 705, 157 
9,819,275 
13, 052, 501 
11,521,216 
9, 111,743 
8, 507, 307 
9,179,478 
25, 465, 138 
16, 572, 881 
14, 152, 781 
11,551,693 

14, 586, 433 
10, 266, 090 
21,160,828 
12, 802, 092 

15, 980, 776 
5, 707, 171 

13, 696, 642 
5, 845, 672 



13, 562, ■; 



249, 247, 583 



Rents and 
royalties 



$81, 466, 505 

2, 339, 636 

91, 052, 646 

61,394,315 

157, 538, 064 
86, 955, 417 
38, 393, 322 

105, 747, 216 

9. 842, 681 
108, 009, 706 

1, 976, 815 
57, 843, 567 

44, 615, 703 
36, 025, 124 
27, 887, 345 
24,601,287 
19, 675, 264 
17, 504, 248 
14, 506, 028 
13,165,388 
11,768,220 

45, 067, 444 
29,466, 180 
20, 685, 554 
26, 837, 099 
18,783,112 
12,771, 160 

8,941,771 
6, 500, 666 

4. 843, 097 
3, 454, 832 

12,999,315 

4,833,916 

4, 283, 799 

1,275,474 

1,702,138 

1, 438, 904 

2, 484, 682 

648, 253 

116,461 

2, 704, 385 

2, 092, 823 

52, 918 



136, 518 



1, 224, 928, 998 



Interest and 

investment 
income 



$84, 885, 900 

3, 969, 123 

85, 698, 287 

98, 290, 375 

160, 486, 539 

111,561,627 
50, 586, 500 

147, 592, 001 
18, 359, 006 

126, 236, 327 
5,851,150 
71, 666, 766 
60, 573, 717 
50, 022, 424 
40,172,397 
36, 437, 144 
29, 961, 001 
26, 989, 426 
23,356,174 

21, 950, 751 
19, 449, 734 
81, 339, 867 
57, 833, 549 
43, 676, 826 
60, 306, 015 
42, 636, 689 
30, 335, 524 

22, 644, 044 
16, 940, 661 
13, 490, 061 
10, 753, 754 
29,313,319 
14, 876, 548 

7, 558, 722 
5, 625, 457 
6, 002, 846 
3, 332, 903 
7, 436, 381 
3, 132, 515 
2, 512, 460 
782, 297 
902, 060 
1, 242, 737 



1,829,311 



1, 738, 600, 915 



Interest on 

Govern- 
ment obli- 
gations not 
wholly ex- 
empt from 
tax 



$1, 534, 962 

51,319 

143, 819 

71, 320 

148, 423 

123, 340 

242,315 

184, 089 

185, 381 

341, 562 

279, 768 

1, 095, 444 

1, 556, 049 

1, 392, 878 

1, 292, 225 
1, 204, 508 

925, 616 
882, 172 
742, 022 
665, 520 
705, 856 
2,941,828 

2, 232, 358 
1, 679, 818 
2, 581, 900 
1, 942, 105 
1,424,018 

763, 502 
730, 416 
675, 647 
65.5, 528 
1, 2.52, 413 
633, 882 
362, 537 
272, 558 
410, 095 
377, 649 
328, 679 

59, 673 

657, 488 

673 

2,076 

99, 147 



135, 996 



33, 988, 634 



Dividends 



$101, 384, 585 

1, 568, 270 

45,841,741 

13, 935, 533 

75,154,098 

25, 515, 562 

69, 266, 677 

45,057,118 

54, 922, 817 

58,073,731 

34, 475, 093 

55, 544, 578 

76, 049, 091 

65, 757, 398 

62,711,317 

61, 779, 158 

54, 426, 850 

49, 994, 931 

46, 583, 692 

45, 099, 297 

41, 001, 864 

181, 688, 179 

143, 956, 658 

119,455,061 

181,441,931 

139, 047, 061 

104, 778, 064 

84, 467, 806 

67, 264, 2.54 

53, 483, 331 

42,061,824 

126, 176, 151 

68, 546, 172 

37, 027, 022 

28, 422, 775 

39, 615, 220 

24, 793, 634 

42, 469, 082 

16, 505, 675 

16, 382, 448 

10, 780, 851 

9, 298, 793 

12, 574, 849 



29, 948, 839 



2, 664, 219, 081 



1 Other than capital net gain from sale of assets held for more than two years. 
' Nontaxable. Specific exemptions exceed net income. 



STATISTICS OF INCOME 



95 



Table 7. — Personal returns — Distribution of income, by sources and by income 
classes, for the United States — Continued 



Income class 



Fiduciary 



Total income 



General 
deductions 



Contribu- 
tions 



Net income 



Under $1,0001 

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 $4,0001 

$3,000 to $4,000 

$4,000 to $5,000 I 

$4,000 to $5,000 

$5,000 to $6,000 1 

$5,000 to $6,000 

$6,000 to $7,000 

$7,000 to $8,000 

$8,000 to $9,000 

$9,000 to $10,000 

$10,000 to $11, 000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$15,000 to $20,000 

$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40.000 

$40, 000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000 

$90,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $250,000 

$250,000 to $300,000 

$300,000 to $400,000 

$400,000 to $500,000 

$500,000 to $750,000 

$750,000 to $1,000,000... 
$1,000,000 to $1,500,000. 
$1,500,000 to $2,000,000. 
$2,000,000 to $3,000,000. 
$3,000 000 to $4,000,000. 
$4,000,000 to $5,000,000. 
$5,000,000 and over 



340, 
65, 



$749, 

13, 

1, 586, 

2, 442, 

4, 0S3, 

1, 558, 

863, 

2, 152, 

179, 

1, 904, 

61, 

938, 

737, 

562, 

449, 

377, 

324, 

290, 

249, 

230, 

204, 

815, 

571, 

431, 

603, 

426, 

306, 

231, 

176, 

144, 

112, 

321, 

164, 

95, 

70, 

86, 

55, 

91, 

38, 

50, 

22, 

29, 

19, 



357. 468 
698, 221 
739, 422 
322, 705 
378, 499 
708, 379 
396, 209 
070, 445 
002, 456 
341, 839 
240, 493 
434, 679 
782, 963 
635, 961 
474, 704 
593, 362 
870, 795 
748, 319 
017,780 
638, 583 
815,019 
873, 595 
157, 026 
276,111 
386, 090 
485, 588 
182, 224 
702, 369 
483, 087 
000. 497 
692, 401 
950, 242 
588. 764 
042, 722 
424, 203 
299, 022 
319,330 
993, 567 
687, 714 

264. 469 
323, 334 
630, 933 
985, 766 



$498, 292, 973 

5, 098, 203 

215, 892, 780 

121, 401, 397 

295, 824, 827 

131, 809, 194 

85, 839, 698 

192, 492, 149 

35, 437, 277 

205, 381, 851 

16, 703, 359 

122, 666, 461 

107, 648, 291 

67, 596, 832 

62, 295, 010 

42, 813, 398 

47, 138, 857 

40, 230, 044 

35, 707, 053 

32, 984, 708 

28, 201, 036 

114,129,468 

81, 423, 921 

61,301,163 

98, 547, 098 

61, 603, 616 

42, 405, 284 

28, 723, 160 

26, 417, 470 

21, 479, 701 

21, 857, 154 

50, 394, 770 

27, 275, 205 

14, 395, 870 

10, 141, 231 

13, 396, 427 

6, 719, 605 

13, 095, 806 

4, 169, 189 

5, 339, 244 

2,712,112 

4, 356, 982 

1, 083, 930 



$11, 783, 419 
316,711 
17, 947, 078 
43, 249, 950 
37, 730, 841 
23, 224, 548 
11, 133, 734 
34, 429, 647 
2, 601, 295 
30, 937, 489 
1, 229, 175 
16, 232, 454 
22, 486, 092 
10, 157, 616 
8, 299, 592 
7, 129, 180 
6, 032, 329 
6, 341, 570 
4, 648, 983 
4, 362, 323 
3, 822. 981 
15, 715, 494 
11,510,570 

8, 677, 578 
13, 096, 002 

9, 648, 400 
7,214,941 
5, 807, 818 
4, 874, 259 
3, 825, 958 
3, 230, 979 

11,351,919 
5, 609, 186 
2, 864, 668 
2, 955, 208 
2, 801, 501 
2, 028, 744 
4, 429, 607 
1,315,941 
1,904,011 
1,051,409 
248, 366 
1, 333, 793 



1, 352, 
2, 277, 
3, 749, 
1, 403; 
766, 
1, 925, 
140, 
1, 668, 
43 
799: 
607 
484, 
378, 
327, 
271, 
245, 
208, 
193, 
172, 
686, 
478, 
361, 
491, 
355, 
256, 
197, 
145, 
118, 
87, 
280, 
131, 
77, 
57, 
70, 
46, 
74, 
33, 
43, 
18, 
25, 
17, 



281, 076 
283, 307 
899, 564 
671, 358 
822, 831 
674, 637 
422, 777 
148, 649 
963, 884 
022, 499 
307, 959 
535, 764 
648, 580 
881,513 
880, 102 
650, 784 
699, 609 
176, 705 
661, 744 
291, 552 
791, 002 
028, 633 
222, 535 
297, 370 
742, 990 
233, 572 
561, 999 
171, 391 
191, 358 
694, 838 
604, 268 
203, 553 
704, 373 
782, 184 
327, 824 
101, 094 
570, 981 
468, 094 

202. 584 
021, 214 
559, 813 

025. 585 
568,043 



45, 890, 939 



8, 053, 851 



624, 750 



37, 212, 338 



Total. 



257, 927, 864 24, 871, 908, 354 



3, 110, 477, 655 



425, 218, 169 



21, 336, 212, 630 



> Nontaxable. Specific exemptions exceed net income. 



Table 8. — Corporation retiums — Distribution by Stafvt< for the United States 
(Income returned for the ciilendur year ended Dec. 31, 1922] 





Total 
number 
of cor- 
pora- 
tions 










Corporations reporting net income 














Corporations reporting 


no net income 






states and Terri- 
tories 


Number 
report- 
ing net 


Per cent 
report- 
ing net 


Crross income 


Deductions 


Not income 


Prior year 
loss deduc- 
tion from 
net income 


Income lax 


War profits 

and excess 

profits 


Total tax 


Percent 

of total 

tax 


Dividends 




Number 
report- 
ing no 
net in- 
come 


Per cent 
report- 
ing no 
net in- 
come 


Om.« income 


Deductions 


Deficit 


Dividends 
















incuuie 


income 








for net tax- 
able income 




tax 1 




C-BSh 


Stock 








Cash 


Stock 


Alabama 


3,335 


2,090 


62.84 


$373. 679. 88fi 


.11.344. 495, 092 


.J29, 184, 794 


?3, 835, 404 


.1(2. 800, 001 


$32, 759 


$2,832,760 


0.36 


$9, 407, 002 


■$3,826,672 


1,239 


37. 16 


.$89, ,563, 115 


$97, 328, 516 


$7, 765, 401 


-$63.5, 774 


$104,038 


Alaska -- 


107 


54 


50.47 


5. 332, 181 


5. 098, 074 


234, 107 


63, 425 


13, 010 


26,116 


39, 126 


.01 


108, 666 


90,000 


53 


49.53 


2, 100, 378 


2, 292, 064 


191, 686 


12,000 


Arizona 


1.375 


486 


30.80 


61,509,719 


57,621,250 


3, 888, 469 


382, 485 


378,415 


15,996 


394,411 


.05 


2, 769, 983 


372, 004 


1,089 


69.14 


42, 000, 843 


49, 82,5, 325 


7, 824, 482 


162, 077 


122,293 

710, 5os 
1,960 429 


Arkansas 


2.447 


1,527 


62.40 


227, 573, 314 


209, 133, 626 


18, 439. 688 


1,4.56,416 


1, 922, 457 


20, 598 


1, 949, 055 


.25 


9, 275, 879 


4, 943, 304 


920 


37.60 


68, 082, 645 


70, 785, ,659 


8, 702. 914 


402, 178 


California 


16. 661 


8,742 


52.60 


3, 603, 499, 021 


,3,300,450,911 


303,048,110 


9, 488, 884 


3.5, 308, 443 


1.56, 827 


35,466,270 


4.52 


141,989,426 


188, .543, 030 


7,909 


47.50 


7.37, 636, 588 


826,392,359 


88,755,771 


17,939,410 


Colorado. 


6. 866 


2, 720 


39.68 


664,017,735 


608, 182, 656 


55, 835, 080 


8, 640, 382 


5. 508, 928 


38, 019 


5, 546, 947 


.71 


23,715,913 


10.878.616 


4, 135 


60.32 


178, ,570. 909 


208,318,730 


29, 747, 821 


3,669.219 


1.082,510 
3, 179, 38ti 


Connecticut 


6, 227 


2.947 


56.38 


I, 097, 494, 718 


1.002.197,149 


95, 297, 569 


7.972,801 


10.469,456 


73, 389 


10, 632, 844 


1.35 


43, 707, 672 


46. 492. 741 


2.280 


43.02 


327, 687, 837 


361,832,176 


24, 144, 339 


3, 434, 109 


Delaware 


1.002 


481 


48.00 


253, 028, 589 


230,311,918 


22,716,671 


1,09.5,221 


2, 259, 778 


19, 105 


2, 278, 883 


.29 


9, 982, 900 


10. 734. 906 


621 


52.00 


32, 805, 040 


64,374,216 


11,569,176 


15.227, 112 


22, 706, 427 


District of Columbia 


1.466 


822 


36.07 


299, 641, 639 


269,251,366 


30. 390, 273 


4. 337. 981 


3, 179, 440 


17,451 


3, 196, 897 


.41 


12, 649, 670 


7, 219, 364 


644 


43.93 


49, 199, 153 


55, 410, 795 


6,211,642 


1. 784. 719 


120 040 


Florida 


3. 88.'i 


2.049 


52.74 


307, 326, 183 


282,812,398 


24,513, 785 


1 , 278. 785 


2, 598, 880 


19, 656 


2, 618, 536 


.34 


8,819,857 


16,222,468 


1,836 


47 26 


80, 033, 094 
173,471,321 


92.9.60, 100 
191,081,312 


12,917,006 
17.609,991 


642,347 
880, 9.59 


408,163 
39, 2.6:! 


Georgia 


4. 745 




57.22 


622, 586, 434 


566,811,798 


.50. 774, 636 


4. 752, 367 


6. 964. 986 


239, 080 


6. 204, 066 


.79 


21,056,274 


10, 090, 841 


2, 030 


42.78 


Hawaii 


604 


' 351 


58.11 


113,624.696 


100,465,628 


15, 159, 068 


796, 778 


1, 760, 200 


782 


1, 750, 982 


.23 


10, 405, 334 


18, 391, 602 


253 


41.89 


36, 579, 669 


41,006,899 


4,427,230 


799,119 


35,000 


Idaho 


1.S72 


734 


39.21 


82, 107, 739 


7.6,820.212 


0, 347, 527 


1, 362, 102 


459, 564 


3,187 


462, 751 


.00 


4, 07,5, 669 


308, 406 


1, 138 


60 79 


38, 692, 239 
2,741.643,824 


44, 128. 461 


5, 436, 222 
173.860, .680 


147, 621 
18, 399, 638 


320, 518 
8, 672, 1B2 


Illinois 


24, 184 


14. 360 


69.38 


8, 506, 567, 924 


7. 836, ,809, 920 


670, 7,58, 004 


64, 558, 066 


7.5. 149, 666 


734,830 


75,884,480 


9.68 


2,6,5, 91.>*, 457 


151, 178, 159 


9,824 


40.62 


2, 915, m, 404 


Indiana. 


10.041 


6,241 


62. 16 


1, 394, 319, 195 


1,272,1.65.257 


122,163,938 


0, 477, 098 


13, 462, 301 


316, 123 


13,778,424 


1.76 


43,340,937 


4.3,041,6.32 


3,800 


37. 84 


345, 739, 206 


.385, 789, 649 


40, 050, 443 


2,89.5.841 


2,242,85:1 


Iowa 


8,839 


5.343 


60.46 


882, 251, 143 


833. 184, 999 


49, 066, 144 


4, 461, 7.52 


4, 731, 282 


37, 268 


4, 768, 650 


.61 


23, 246, 722 


12. ,537, 897 


3, 496 


39.55 


214, 474, 942 


236, 164, 132 


21.689, 190 


2, 183, 707 


I, 218, 714 


Kansas 


4. 9.56 


3. US 


62. 85 


966, 064, 682 


844, 907, 875 


121, 146, 807 


2, 166, 546 


14,415,182 


30, 815 


14,44.5,997 


1.84 


20, 725, 139 


1 1, 16.6. 184 


1,841 


37. 16 


106,561,617 


121,029.947 


14,468,330 


2, 730, 194 


299,445 


Kentucky _ 


5.119 


3.3)5 


64.76 


741, ,690, 714 


671,931,980 


69, 658, 734 


4,007,394 


7, 350, 191 


19, 940 


7,376, 137 


.94 


26, 916, 374 


21,209.425 


1,804 


36. 24 


166, 865, 875 


174.941,633 


18, 085, 658 


1,928,696 


10,059,313 


Louisiana 


4.987 


2,580 


51.73 


064, 010, 506 


612, 361, 252 


61,(>49, 263 


5, 168, 351 


6, 383, 688 


99,904 


6, 483. .592 


.70 


23, 2.53. .563 


10,967,496 


2, 407 


48.27 


278, 796, 904 


323. ,540. 627 


44, 743, 533 


3.278,368 


303,36:1 


Maine 


3.219 


1,855 


57.62 


433,031,561 


392, 861, 367 


10. 170. 194 


2, 796, 397 


4, 640, 313 


216, 047 


4, 756, 360 


.61 


11,782,866 


4,869,907 


1,364 


42. 38 


153,0.54,220 


104, 229, 727 


11,175,507 


1. 123, 633 


185,0ft-. 


Maryland 


4, .599 


2, 520 


64.79 


821,053,430 


755, 2S6, 5.50 


6.5, 766, 880 


4, 614, 227 


7, 288, 677 


66, 693 


7,3.-6,370 


.94 


31, 022, 747 


1.5, 763. 945 


2, 079 


4.5. 21 


193,207,911 


216, 338, 749 


23, 130, 838 


951, 281 


628,180 


Miissachusetts 


I,i, 867 


8,922 


66.23 


.6, 328, 314, 676 


4. 913. 083, 948 


41.5.230,727 


27, 217, 973 


47,017,579 


795, 997 


47,813,570 


6.10 


178,311,463 


128, 143, 413 


6,945 


43.77 


1, 013, 300, 706 


1, 166, 997, 210 


1,53, 696, 506 


10, .564, 834 


3,020,0.5(1 


Michigan. 


11,863 


6, .671 


55.44 


3. 091, 035, 274 


2, 643, 809, 7,54 


447, 22.6, 520 


42, 997, 979 


48,887,019 


1, 183, 727 


.50, 070, 746 


6.39 


130,381, 616 


1.66,842,816 
31, 464, 983 


5, 282 


44. 66 


.533, 851, 774 


610, 177, 991 


76,326,217 
38,678,466 


■ 4, 684, 420 
3, 547, 415 


.5.089,167 
1,053,3(H 


Alinnesota 


10, 269 


6,547 


54.02 


1,766,095,708 


1, 669, 213, 873 


96,881,835 


9, 586, 216 


10,932,758 


164, 633 


11,097,391 


1.42 


40, 836, 307 


4,722 


45. 98 


637,419,520 


676. 097, 976 


-Mississippi 


1,678 


1,170 


69. 73 


176, 232, 398 


163, 209, 043 


13.023,356 


2, 403, 682 


1, 129, 012 


7,711 


1, 136, 723 


. 14 


.5, 949, 775 


631, 542 


508 


30.27 


37, 137, 779 


40, 828, 505 


3, 690, 726 


1, 069, 761 




Missouri. 


14. 190 


8,445 


59.51 


3, 091, 617, 123 
124, 650, 846 
521, 630, 034 


2, 887, 657, 774 


203, 9.69, 349 
9,069,416 
26, 166, 141 


11,630, 064 


22. 656, 905 


471,342 


23, 127, 247 


2.95 


72, 642, 761 
6, 274, 655 


67,002,061 


6,745 


40.49 


532,342,992 
63,61,5, ,579 


.591, 894, 933 


.59, 561, 941 


10, 987, 281 
406, 027 


3,'368,'673 
270,413 
644,900 


Montana 


3,922 


1, 436 


36 59 


115 ,681 431 


459, 132 
1, 9,64, 679 


881, 860 


8,818 
3,867 


890 678 


11 


,531, 584 


2, 487 


63.41 


72,627,068 
188, 022, 367 


9, 1 1 1, 489 


Nebraska 


5, 102 


2,933 


57.49 


495, 363, 893 


2. 642, 048 


2,64,6,915 


.34 


14,717,861 


7, 118! 271 


2, 169 


41 51 


17.5,9,63,406 


12^068, 951 


1.494! 726 


Xevada 


1.268 


329 


26.95 


23,260,096 


23, 636, 691 


1, 723, 404 


132, 634 


150,011 




1.50,011 


.02 


701, 219 


144, 289 


939 


74. 05 


13,118,684 


16, 78.6, 209 


3, 666, 526 


2.32, 208 


2.5 


Xew Hampshire 


1.074 


689 


64. 15 


143, 143, 906 


1.32, 360, 775 


10, 783, 131 


847, 102 


1, 121, 984 


i7,6ii" 


1. 138, 995 


.14 


5, 275, 109 


2, ,690, 160 


385 


3.5. 85 


44, ,536, 143 


,50, 940, 992 


6, 404, 849 


406, 221 


240,72:1 


New Jerses' 


11,762 


6,892 


,68. 60 


3,058,162,310 


2, 822, 900, 837 


236,261,473 


11,002,947 


26,890,400 


260, 290 


27, 1,50, 690 


3.46 


80,400,816 


123,861,491 


4, 870 


41.40 


482, 534, 881 


532, 178, 900 


49, 644, 019 


9, 638, 104 


3,922,584 


New Mexico 


941 


450 


47.82 


66, 515, 456 


.63, 109, 920 


3, 40.5, ,536 


244, 712 


328, 121 


1,611 


329, 732 


.04 


1,684,319 


59, 983 


491 


52. 18 


17, 333, 982 


20, 722, 838 


3, 388, 860 


73, 743 


28,668 


New York _ . 


64, 862 


35. ,604 


.54.74 


18, 657, 282, 809 


16,80.5,091.941 


I, 752, 190, 868 


HI, 109, 729 


199, 683, 703 


918, 447 


200, 602, 150 


25.59 


97.5, 724, 640 


1, 229, 572, 418 


29,358 


45. 26 


4, 914, 766, .563 


5, 4.56, 727, 090 


.54 1,970. ,527 


52,809,066 


A 931, 891 


North Carohna 


5.714 


3,486 


61.01 


940, 89.6, 173 


841.72.5.936 


99, 169, 237 


4, 250, 753 


11,410,349 


5,5, 60S 


11,46.5.957 


1.46 


37.960,670 


71, 104.881 


2,22h 


38. 99 


121,241,630 


131, 027, .568 


9, 786, 038 


614, 098 


232. 62:1 


North Dakota 


2.848 


1,529 


53.68 


119,244,638 


114,496,417 


4, 748, 221 


346, 698 


329, 460 


8,903 


338. 303 


.04 


1, 434, 366 


220, 161 


1,319 


46. 32 


40, 539, 927 


4.5.112,919 


4, 572, 992 


201, 787 


64, ,582 


Ohio. 


21, 390 


12, 495 


58.42 


4,978,119,206 
620 170 257 


4,558.944,449 
480. 713, 713 
379, 636, 387 


419,174,766 
39,456,544 
27, 892, 463 


51, 972, 860 
4,842,997 
1, 763, 257 


43,969,875 
3,913,340 
3,012, 116 


731, 735 


44, 701, 010 
3, 924. 253 


5 70 


210, 003, 044 
21. .596, 374 


208, 825, 032 
12. 289. 888 
9. 09.3. 963 


8,896 
3,049 


41. 58 


1. 49.5. 990. 864 


1, 640, 652. 466 
282 091. 698 


144,661,602 


16, 984, 222 


10, 360. 327 


Oklahoma 


5,750 


2,701 


46 97 


lo! 913 


50 


53' 03 


' 235 087' 086 


47, 004, 612 


5, 310, 366 


497,386 


Oregon. 


fl, 134 


2,399 


46.73 


407, .527, 840 


17] 252 


3! 029! 367 


.40 


14, 66O] 231 


2! 736 


.53. 27 


160. 295, ,596 


180.623.271 


20, 327, 676 


4, 622, 838 


660, 715 


Pennsylvania 


21, 354 


12. 256 


57,39 


7,a0i812,851 


6,821, 115,358 


683, 697, 493 


41,118,322 


78, 340, 019 


616, 624 


78, 956, 643 


10.07 


383, 730, 126 


290. 836, 968 


«,09S 


42 61 


1,629.09.5,823 


1,803,090,977 


173,995,154 


19, 143, 013 


8,360.082 


Khode Island 


2,237 


1.250 


65, 88 


617, 533, 269 


565,920,092 


61,013, 177 


2, 096, 936 


7, 193, .693 


109, 666 


7, 303, 249 


.93 


25, 929, 098 


36, 002. 534 


987 


44. 12 


133,769,996 


169,311,2.56 


26, 541, 260 


3,316,363 


19, 061, .600 


South Carolina 


4,006 


2,027 


50.60 


354, 862, 164 


325, 536, 734 


29, 326, 430 


3, 27.5, 286 


2.955.984 


63,211 


3, 019, 196 


.39 


9, 961, 928 


7,710,129 


1, 979 


49.40 


80, 327, 7.50 


89.846. 165 


9, 518, 405 


1, 187, 776 


199, 287 


South Dakota.. 


2.813 


1, .625 


.64. 21 


106, 889, 097 


102, 329, 391 


4, 559, 706 


362, 090 


312. 390 


892 


313, 282 


.04 


2, 164, 311 


866, 899 


1,288 


46, 79 


40, 879, 966 


44, 583, 850 


3, 703, 884 


268, 157 


6,121 


rcnnessoe 


4, 90li 


3.005 


61. 25 


761, 684, .587 


703.960,122 


67, 724, 465 


5, 321, 336 


0. 094. 110 


171, 657 


6, 266, 767 


.80 


22, 680, 137 


14.483.862 


1, 901 


38. 75 


247, 169, 941 


269, 920, 3,59 


12, 750, 418 


883, 966 


393.329 


Texas 


9. .691 


5. 497 


57. 31 


1,782,841,378 


1, 688. 781. 989 


94,059,389 


5, 332, 954 


10.050,885 


41,5.338 


10,466.223 


1.34 


40, 753, 14.5 


25, 7.52, 476 


4,094 


42.69 


523,949,711 


699, 374, 054 


75, 424, 343 


9, 496, 572 


28,837,674 


I'lah 


3.051 


1.349 


44.22 


205,95,6.204 


189. 426, 304 


16, 528, 900 


3, 202, 191 


1, 473, 830 


105 


1, 473, 935 


.19 


6, 192, ,661 


1, 769, 287 


1,702 


.56. 78 


81, 547, 782 


90,949,200 


9,401,418 


737, 805 


88,820 


N'erinont 


1. 036 


682 


65.83 


115.640.788 


106, 394, 843 


9, 24,6. 945 


765, 798 


945, 631 


26. 585 


972, 216 


.12 


4, 280, 089 


2, 067, 177 


354 


34.17 


28, 268, 708 


31,89,5,639 


3, 626, 931 


271,814 


1, 076, 267 


\ irginia 


,6, 643 


3.208 


57. 91 


819. 287. 349 


736,272,619 


83. 014, 730 


4, 135. 938 


9, 503, 601 


30. 722 


9, .634, 323 


1.22 


34.485.104 


29, 978, 172 


2, 375 


42 09 


343, 026, 382 


368,693,300 


26, 666, 918 


1.947,826 


673,827 


Washington . 


9. 802 


4.327 


44.14 


798. 490, 613 


738, 626, 039 


69, 864. 574 


,6,70X365 


6, 188, 460 


6. 697 


6, 19.6, 167 


.79 


30. 709. 190 


39, 463, 122 


6, 475 


6,6 86 


282, 926, 916 


314, 36.8. 693 


31,441,777 


3, 190, 774 


7, 96,3. 670 


West Virginia 


4,84S 


2,962 


61.10 


.699, 224, 244 


,527, 456, 471 


71, 767, 773 


.6, 507, 021 


7, 866, 419 


5,409 


7, 871, 828 


1.00 


36, 949, 631 


14, 790, 130 


1, 886 


,S8. 90 


193, ,536, 864 


207, 382, 045 


13, 846, 191 


4, 476, 387 


1. 165. 20H 


Wisconsin... 


12, 596 


7,127 


.66. 58 


1, 583, 97.5. 528 


1, 454, 096, 781 


129,878,747 


9, 266, 026 


14, 034, 968 


169, 920 


14, 204, 878 


1.81 


44,030,576 


6.5, 129, 220 


,6, 469 


43 42 


397, 283, 377 


443,082,491 


45,799,114 


5,872,140 


5, 551, 333 


Wyoming 


1,661 


710 


42. 75 


52, 324, 090 


47,364,972 


4, 969, 118 


349, 668 


463, 882 


1,842 


465, 724 


.06 


2, 229, 034 


731, 289 


951 


57.26 


21, 337, 980 


27,338,764 


6, 000, 804 


188,538 


88,4.50 


Orand total, 
I'nited States 


382,883 


212, 535 


55. 51 


80, 331, 670, 917 


73, 367, 868, 774 


6,963,811,143 


501,780,287 


776, 310, 1.54 


8,460, 114 


783, 776. 268 


100.00 


3, 182, 869, 986 


3.160,915,574 


170, 348 


44.49 


20,588,834,597 


22,782,610,963 


2,193,776,3.56 


253,845,119 


181,134,291 



• On net income earned from July 1, 1921, to December 31, 1921, reiitirled on fiscal year returns of corporations whose accounting period terminated after December 31, 1921, but prior to July 1, 1922. 



10503°— 24 (Follows p. 95.) 



STATISTICS OP INCOME 



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io";c cT'D^ifi" cxToT.— 1 


■<f 




-* ^ CO 


Oi 




Ot^Cl 00 






to 




00(Nr'— <0 t^OfM 


s 




— i^ 00 






^ CI .-. CI 




tOCOCl ^ 


to 






,-HOi«OOI- ^COCM 


t^ 




t-co 










t~ CI toco 























to 












ccTt-T ooT tC lo 






••rcc^ 






Oi 00 00 




t^ 00 to 00 


0" 




o 




.—1 T-4 r-« CO 


a> 




Cl CJ>0 













to 




ft 




€/> 








^ 














o 


Z 
























O 












1 ^ 















Ui 


Oit-OCJCO os»oo 


^ 




CAW U2 


eq 




COOtOOO 


o> 


o-^ia-^ 


CO 






OP 


t- r-" c^ 1— t CO (O CO CO 


Oi 




■^ 00 •<»< 


r~ 




<N01 Tf 


to 


to t~ to CO 








,Q 


CD .-H CO CO CO 


ca 




CO r-iCO 


00 




00 


01 


^0-*tlM 


01 






a 


<N ^ CT 


<o 














cfrH 


co" 






1 
























Total 
number 
of corpo- 
rations 


»-ic»<Dooco a> r-* ■<:»* 


o 




to to to 


00 




OOOtJ- Tl< 


10 


OOSOOO 


to 




-^^COOC^J 05C1-H 


l^ 






00 




to CO r- to 


r- 


CO -^ to CI 






^i-H COCD •-" 00 


CO 




to CO "0 








t~ 


MOO to CO 





























.-. CO C^ CO 


^ 
















to 








' 1 1 1 I - I 1 I 
























J I I 1 I ^ I 1 1 
















































^ 1 1 1 1 ^ 1 1 1 
















c i i 1 








^ I I I I S ! I 1 
















.Sill 
































.9 ' ' ' ' S ' ' ' 
















03 . , , 
























1 1 1 

ft , 1 ; 








3 : ; ! : w' ; ; ; 

:S : i i ;2 : •' i 




s 












C S «i ' 

03 t£'S 












H 












t- C3 ~ 1 








o 1 ! 1 : a ! : ! 
























3 1 1 1 1 > 1 1 1 




H 












t! ca C 1 

bl; 1 

ill : 

.3 03 1., 1 


i 

OS 












3 








1 1 I 




Mi -<^ ' 








STRUCTION 

or upon the gn 

lad, etc.. 

ined. 

nd, etc. 

andequipmen 

arine) 

rs, n. p. d.'... 




CQ 








1 1 !o 






■3 

a 

03 




3 

■a 




u 

a 

O 

O 

o 

H 

o 

?^ 

P! 

B3 
H 


' 1 ZJ 
> 1 (^ 






1 ', l-d 

•rt~ bt S 


Total, water transportation 

III. Local transportation, cartage, and storage 
Cartage and storage or warehouse and 
Cab, livery, taxicab, jitney bus compa 
Special food storage and packers for trt 
All other local transportation, n. p. d. 


CD 

bA 

03 

1 




CON 

Excavation jnd construction under i 
Jetty, dam, dry-dock, wharf, bulkhe 
RaOroad construction, pure or comb 

Shipbuilding, pure or combined 

Buildings and structures above grou 
Equipping and installing machinery 

etc 

Wrecking, razing, or moving (not m 
All other construction and contracto 


a 

o 
3 

a 

o 

"a 
o 

•a 
a 

03 

o 


Rail transportation: 

Steam railroads 

Electric railroads.. 

All other railroads, n. p. d.,' 


a 


u 

ft 

03 

■3 


i 


n 

c 

C3 
>-> 

3 

03 
l~, 

eg 


Ocean lines, transoceanic an 
Lake, sound, bay, and river 
Marine salvage and wrockin 
All other water transportatii 


a 


% 

ft 
a 

03 

_o 

"3 

Eh 










-* 












•a . 


gsggs:: £^2 






■* irato 






t^00<»O 




r;ss2:S 






CQ 












i-H ,-l-^CJ 




Cfl C*J CM CS) 



















































STATISTICS OF INCOME 



103 



OiOO'^OO »-H 

ic" -"-To" '^"cd" i-T 

cocc --r»-r 



- (N ^ CM 



CO 



»c o (N t^ 00 c5 

"^ ^H 03 CO ^ t^ 



eo c» »o T*< CO -<t« 
1-1 cs o t^co c^ 

CSO -^ fH »-( OS 
COuOrt**^ C^ 



c^ 



OS CO CO OS <N— I 
•1*' CO CO lO t-- ^ 



lO CO i-« C^ C^ tH 
CSj ,-t CO i-< 00 CO 

CD CO CO OS t^ *Q 

cT lo' os" o" TjT t^ 

Tf U-j 40 Ol CO -^ 

CO c? -^ iC C4 o 
io'co oco" o 

OOC^<M.-i CO 



«->c^ r^ o CO 

O C^ OS 00 o 



t^ CO -—I CO 00 

t^ Tt* CO t- ;o 
00 O T-H t^oo 



OsiOOOCS 
00 0>f-(C< 



i-HOScOOOS 
CO — « C^Tj*t^ 
OCO t^-^ CO 



»0 t-* OS CDb" 

lo r^t^ coco 
t^ ir^ '^r oor- 
co ^"ooo-T 

CO 00 CO lO CO 
^ CO ^ O t^ 

coco'o''^c^ 

Ci i-HCO CO 



O t^ CO -^ OS 
■<*< t-^ --H -rt* CO 
OS •-• C^ coo 



t-H OCO 'Tj* CO 



OSi-(^r-tCO 



CO Tf4COI>-OS 
(N i-i .-^O CD 



00 ,-1 Tji ^ lO 



to ooocoo* 



OSNCOO 

^ O -(f Tt« 

00 CO CO 00 

^jTcO^cOcc" 
o r- rH OS 



OS CO r- 00 
CO CO ;o to 



lOOS CDC^ 



COr-^ Tj*CS 



CO CO lO CO 



»-H cDi-iC< 



'^COi-HC^ 

r* T-t -«*« CO 
CDC* t—-^ 

^'co'o'c^'" 

OS<NO t- 
c^ Tj< CO r^ 

cooTcoc^f 



^OS OOC^O 
c* lO ro CO CO 
cor^ :o ■"«* OS 

CO OS O •—< CO 
CO -^ iQ lO 00 



CO 1-^ OS C^ C< CO 

i-H -^ Tt* CS t-- CD 



»0 '^r CDCN CO w 

^ (N CO C<l CO CD 

tC CDOTco'cT'CD 

O ^ ■^ CO CD -^ 

CO CO CO CO "^ OS 



I^ CO t^ O CO <N 
i-i -^ OOO CD'^ 



COO CO ^o 
lOC^CJ CD ^ 



■^ C^ CO OS ■* 

COOO O -«»* (N 

CO i-ro"o"cD 
CD 00 d t— r- 

*0 t>- 1-t (M O 

u^coco-^'cT 



(N cDooci r 



CO OS t- 00 rt4 lO 

.— I CO i-i to Tf CO 
CO -^ 1-1 f-t -^ I— 1 



--. COi-H 1-1 



O CD O u3 OS 00 



r^ t^ cDCJscq 

CO CS '«»« f-H CO 
CO OS t^ OS 00 



o ip.-«o 



CD T-i I-H CO CO 



CO CO 00 ^ 



OS-* COC^ 



r-l tOOCM OS 
CD t^O '^ r-t 



lo "1** r- OS CO CD 

M OS »0 C^ lOCO 

CO 0(MC4 ^00 






=rS =^ 



d 
a 
a 

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o a 

&s 

P o 
03 a 

D bO c3 4,1: 3 a 
S3 o go ^^ <B 

o 



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C<l W C* C^l CM CO 



2 o 
a^ 



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si 



aa> 



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ar 



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»-t CACO -^ o 
CO CO CO CO CO 



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t-> O O c> 

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a 



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m a-- ■- 

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!j= So o- 
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" .9 " 
'r^ m a •£-• 



•S -55 3 2 2 g tiD ° 

K3^®3oHa 



■^10 CO t^ CO OS 



03 a 



104 



STATISTICS OF INCOME 



aa 



05 CO CO »-H .-« 1-* COO 
CO lO CO O C3 O Ol O 

00 CO O «3 Tj' 1-H .-•CO 



-H o I ' ir- Q —< (N Ol 



H .-H COOi 



O lO "^ O CO »o 

(N O '^ GO r-l -rr 

COO oco-«a« 



Oi -^ lO (O »o 

O Oi -^ ODO 



CCCO o t- o 






°a 



O CO CO '*>.-- CD C^ -^ 



O i-< --» lO CO (N t^ 

CO O O CD CO T»* lO 
CO t- i-H CO Tt* t^ 



t— CI C^ O 0> 00 CO l>- 
NODTt^i-icOO OJ<-t 



O (>> cD.-t Ci 

r- CO 00 c> t- 

00 CO O r-t »-H 



»--. ^ J_ >^ , '^ 

.2 ^ fl— a ^, 



Pw o 



"■^ B vi 



o.^ 



t^iOt^cDr^N ceo 

e^C'-5r^-HC^co or- 
t^ CO o c^ »-* 00 »o o 



0-*OIMCO 

f-t inco CO o 

O) CI O lO r-t 



-* O O <M lO lO CO Tj* 
--• 00 00 T-^ CO CO cc ^ 



■* (N 0-- 00 ■* 

C<r->0 ^00 



1-f -rt* lo ^ c^ 05 c<» ; 



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O t^ CO lOO t , _. ,. 



(N^o:a>oo3 00 .-< 

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T*< O (N CO CO CO CC 

■* CO O (N C<1 CO O 
»0 -M O CO O CO 00 



f-H Cft 00 t^ ^ C^ iC 
CO CO ^ C<1 O T' 
(NOINI- lO en 



ti O t„ 



t-- CO r^ o lO r 



< lO t}< T-H CO 

■ -o lO r^ 

3 d -^ kO 
kOCOC^C^ 



CO --< lO GO O r-l CO 



03 CO -H 00 CO ^-H •-• O 



lO CD 03 -^ ^ CO 

"5 CO ^ 00 CO ^ 

C^ ^ I- c^ o 

oDoo*"c4'co» 



-rt< (M CO CD (N .-H <N 
IOCCC4 C^ <N CC 

CO CO *o 00 



sj^l 



is 

a*" 



•"3 "-So O 

' «H ° OJ t^ "5 

<» ^- .^ - 

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I "a 



■"..3 

?, i2 a ° ■ o " 

-o ■s^'&.2 lag's 

.. m -s " o. o a d a 



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;-ti rt 3 « o « 

^^z;aJE-||-loQrt 



P 03 
U O 

w 



=« " M , 

■n O g " o .i^ oT'^ 3 
•a 03 y o u cj !^-i3 w 



o at: ->5 w - <^ 

•^ O 3 



„j p O oT t^ ,-> - 

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5 ir2 to >0 lO »0 lO 



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iiS lO OD CD CC «0 Q 



STATISTICS OP INCOME 



105 



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

Territories 

[Income returned for the calendar year ended Dec. 31, 1922] 

ALABAMA 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tries 


78 
205 

114 
53 
3 


48 
122 

64 

31 

2 


$185,312 
3, 607, 793 

919,726 

2, 711, 450 

12, 466 


$9,015 
862, 218 

8,547 
59, 480 


$14,922 
314, 704 

103, 952 

337, 074 

1,205 


30 
83 

50 
22 

1 


$163,371 
489,529 

375, 247 


Mining and quarrying ., 


Manufacturing: 

Food products, beverages, 
and tobacco 


Textiles and textile products. 
Leather and leather products. 
Rubber and rubber goods 


304, 820 
7,514 


Lumber and wood products. 
Paper, pulp, and products 


163 

1 

52 

69 

36 
92 

33 


106 

1 

41 

54 

19 

58 

17 


4, 200, 971 

8,961 

606, 304 

727, 236 

187, 576 
3, 762, 508 

120, 662 


411,865 


451, 575 

870 

65,473 

44,239 

14,404 
330, 149 

11, 298 


57 


544,497 


Printing and publishing 

Chemicals and allied sub- 
stances 


35,311 

294, 329 

27, 425 
1, 016, 445 

11,494 


11 

15 

17 
34 

16 


52, 721 
136, 816 


Stone, clay, and glass prod- 
ucts. . - 


93, 330 


Metal and metal products... 
All other manufacturing 
industries . .. 


1. 572, 779 
180, 722 




Total manufacturing 


616 1 393 


13, 257, 860 


1, 864, 896 


1,360,239 


223 


3, 268, 446 


Construction.. 


54 

133 
1,063 

176 

822 
4 


32 

S8 
709 

115 

574 

4 


244,056 

1, 691, 363 
5, 706, 585 

423, 400 

4, 037, 180 

31, 245 


16, 422 

239, 680 
779, 695 


25, 501 

166, 823 
509, 299 

36,965 

404, 105 

202 


22 

35 
354 

61 

248 


128, 110 


Transportation and other public 
utilities ' . . 


210, 249 


Trade 


2, 283, 209 


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


179, 569 


Finance — Banking, insurance, 
and related business 


39, 531 
23, 947 


1, 042, 918 


Combinations— Predominant 
industry not ascertainable 




Inactive concerns 


184 1 


183 














Total 


3,335 


2,096 


29, 184, 794 


3, 835, 404 


2,832,760 


1,239 


7, 765, 401 







ALASKA 



Agriculture and related indus- 
tries .... 


5 
15 

9 


2 
3 

4 


$5,273 
3,108 

38, 208 




$173 


3 
12 

5 


$8,571 


Mining and quarrying 




64, 571 


Manufacturing: 

Food products, beverages, 
and tobacco 


$30, 172 


26, 619 


53, 762 


TextOes and textile products. 




Leatlier and leather products . 
















Rubber and rubber goods 
















Lumber and wood products. . 


5 1 3 


4,554 






2 


5,303 


Paper, pulp, and products ... 








Printing and publishing 


3 


1 


3,917 




240 


2 


3,452 


Chemicals and allied sub- 
stances 






Stone, clay, and glass prod- 
ucts 
















Metal and metal products 
















All other manufacturing 
industries.. 
































Total manufacturing 


17 1 8 


46, 679 


30, 172 


26, 859 


9 


62, 517 



> Data incomplete. (See text p. 15.) 



106 



STATISTICS OP INCOME 



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

Territories — Continued 

ALASKA— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Construction 


1 

10 
25 

3 

20 

2 
9 


1 

,1 

3 
10 
2 


$1,421 

71,751 
69,413 

3,381 

29, 121 

3,960 










Transportation and other public 




$7,518 
2,454 

156 

1,728 

238 


1 
9 


$5, 538 
20, 795 




$32, 283 


Public service — Professional, 
amusements, hotels, etc. 


Finance— Banking, insurance, 


970 


10 


9Q fiOd 


Combinations— Predominant 
industry not ascertainable 




Inactive concerns 




9 














Total 


107 


54 


234, 107 


63, 425 


39, 126 


53 1 1QI fiSfi 









ARIZONA 



Agriculture and related industries 
Mining and quarrying 


109 

245 

34 
1 
1 


33 
30 

21 

1 


$447, 457 
60, 054 

422, 767 
2, 668 


$254, 178 


$29, 329 
5, 894 

48, 060 

84 


76 
216 

13 


$715, 977 
4,096 203 


Manufacturing: 

Food products, beverages, 
and tobacco . 


9,326 


65, 647 


Textiles and textile products - 


Leather and leather products- 




1 


2 285 


Rubber and rubber goods _ _ 












Lumber and wood products - 


8 


3 


104, 276 




13, 029 


5 


115,790 


Paper, pulp, and products. . 




Printing and publishing 


23 

6 
8 
6 

3 


11 

5 
3 
3 

1 


54, 825 

392, 082 
21. 168 
12, 034 

12, 535 




5,129 

61,021 

2,058 
975 

1,317 


12 

1 
5 
3 

2 


53, 883 


Chemoials and allied sub- 




11,036 


Stone, clay, and glass products 




34, 639 


Metal and metal products 




8,260 
9,608 


All other manufacturing in- 
dustries . .. 










Total manufactm-ing 


90 


48 


1, 022, 955 1 9, 326 


131,073 


42 


301, 148 




17 

66 
289 

80 

260 

2 
417 


10 

38 
147 

46 

132 

2 


42, 959 

472, 129 
1,101,890 

133, 065 

584, 955 

23, 005 




3, 890 

53, 493 
97, 476 

9, 943 

00, 337 

2,376 


7 

28 
142 

34 

128 


25 521 


Transportation and other public 
utilities ' .. - 


2, 052 
108, 242 


427 016 


Trade.- - - 


899, 448 
147 018 


Public service — Professional, 
amusements, hotels, etc 


Finance — Banking, insurance, 
and related business 

Combinations — Predominant 
industry not ascertainable 


8,087 


1,211,551 


Inactive concerns 




417 


600 














Total 


1,575 


486 


3, 888, 469 


382, 485 


394, 411 


1,089 


7, 824, 482 





ARKANSAS 



Agriculture and related industries 

Mining and quarrying 

Manufacturing: 

Food products, beverages, 

and tobacco.- 

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



150 
134 



$480, 924 
229, 112 



456, 294 
90, 927 
3,732 



6, 590, 163 



$28, 607 
13, 284 



38, 823 
13, 481 
3,732 



488, 291 



$38, 659 
21, 212 



40, 662 
8,931 



760, 109 



$232, 296 
1, 021, 541 



216, 447 

1,429 

718 



848, 528 



> Data incomplete. (See text p. 15.) 



STATISTICS OF INCOME 



107 



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

Territories — Continued 

ARKANSAS— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Manufacturing— Continued. 
Printing and publishing 


33 

38 
19 
23 

19 


22 

14 
8 
11 

13 


$253, 035 

182, 362 
42,341 
100, 689 

320,603 




$28, 892 

15, 440 
3,854 
3,134 

29,934 


11 

24 
11 
12 

6 


$47, 217 


Chemicals and allied sub- 


$39, 543 


563, 259 


Stone, clay, and glass products 


99, 472 


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


67, 698 
67,815 


67, 945 
37,528 




Total manufacturing 


364 


221 


8, 052, 146 


719, 383 


890,956 


143 


1,882,543 


Construction . . 


23 

130 
769 

96 

663 

13 
105 


10 

89 
482 

64 

513 

8 


67, 302 

1, 636, 135 
4, 386, 438 

388, 272 

3, 145, 503 

53, 856 




6,381 

195, 776 
463, 273 

38, 480 

289, 039 

5,279 


13 

41 

287 

32 

150 

5 
105 


152, 818 

1,840,289 
1,955,886 

41, 170 


Transportation and other public 
utilities' . 


78, 329 
543, 099 


Trade 


Public service— Professional, 
amusements, hotels, etc. 


Finance— Banking, insurance, 
and related business 

Combinations — Predominant 
industry not ascertainable . . 


73, 714 


1, 409, 588 
166, 783 


Inactive concerns 


















Total 


2,447 


1,527 


18, 439, 688 


1,456,416 


1, 949, 055 


920 


8,702,914 





CALIFORNIA 



Agriculture and related industries 

Mining and quarrying 

Manufacturing: 

Food products, beverages, 

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 sub- 
stances 

Stone, clay, and glass prod- 
ucts 

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



Total manufacture - 



Construction 

Transportation and other public 

utilities i 

Trade 

Public service — Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business 

Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 



614 

161 
42 
24 

199 
32 

304 



132 
491 



364 



2,618 



546 
323 



371 

106 
30 
10 

142 
23 

223 



92 
290 



190 



1,624 



$10, 504, 413 
18,711,521 



22,644,117 

3, 975, 315 

1, 050, 550 

199, 949 

12, 388, 167 
6, 107, 284 
8, 586, 132 

23, 932, 445 

10, 192. 609 
7, 943, 254 

6, 992, 860 



104, 012, 682 



Total. 



342 


227 


847 
3,155 


622 
2,116 


1,168 


749 


4,227 


2,575 


116 
1,526 


68 
2 


16, 651 


8,742 



6, 522, 599 

37, 044, 826 
61, 168, 053 

11,031,017 

53, 232, 251 

820, 695 
53 



303,048,110 



$935, 865 
325, 511 



1, 539, 219 
30, 352 
35, 392 



293, 893 
14, 688 
89, 953 

242, 636 

40, 604 
1, 780, 584 

151, 484 



4, 218, 805 



$1, 116, 240 
2, 261, 309 



2, 606, 633 

474, 734 

120, 065 

23, 482 

1, 496, 693 
758, 824 

1, 022, 019 

2, 945, 738 

1, 251, 753 
779, 505 

834, 537 



202, 083 

214, 254 
2, 514, 177 

117, 129 

865, 941 

95, 119 



753, 764 

4, 492, 472 
7, 031, 840 

1, 262, 766 

6, 141, 516 

85, 380 



35, 465, 270 



706 
1,077 



243 
55 
12 
14 
57 
9 
81 

108 

40 
201 

174 



$7, 425, 654 
15, 317, 056 



10, 032, 490 
644, 954 
176, 807 
469, 240 
1, 228, 818 
46, 539 
536, 706 

1, 201, 002 

419, 065 
3, 128, 761 

. 1, 696, 356 



19, 580, 738 



325 
1,039 



419 
1,652 



58 
1,524 



2, 444, 769 



6, 172, 385 
16, 064, 260 



3, 190, 897 
18, 216, 291 



335, 981 
7,740 



7,909 88,755,771 



• Data incomplete. (See text, p. IS.) 
10503°— 25t 8 



108 STATISTICS OF INCOME 

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

Territories — Continued 

COLORADO 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related industries 


277 
912 

189 

34 

9 

7 

28 

6 

91 

46 

52 
95 

81 


76 
200 

114 
25 
6 
3 
9 
3 
65 

20 

34 
36 

40 


$202, 221 
7,511,495 

8, 578, 758 

430, 577 

95, 522 

433, 455 

243, 869 

12, 160 

1,836,803 

15, 421, 273 

635, 223 
474, 912 

237, 589 


$56, 621 
283, 204 

7, 140, 098 
138, 611 


$8, 702 
885, 943 

108, 527 
33, 154 
11,220 
53, 207 
28, 296 
613 

217, 042 

1, 917, 966 

68, 856 
32, 187 

24,282 


201 
712 

75 
9 
3 
4 

19 
3 

26 

26 

18 
59 

41 


$1,S37,781 
7, 992, 466 


Manufacturing: 

Food products, beverages. 


1, 678, 397 


Textiles and textile products. 


9,239 
35, 149 


Rubber and rubber goods 

Lumber and wood products.. 
Paper, pulp, and products... 

Printing and publishing 

Chemicals and allied sub- 
stances 


7,492 

9, 079 

1,179 

17, 353 

68,526 

32,811 
183,900 

2,619 


50, 958 

186, 902 

10, 004 

95, 829 

103, 603 


Stone, clay, and glass prod- 


101,941 


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


634, 824 
791, 887 






Total manufacturing 


638 


355 


28, 400, 141 


7, 602, 268 


2, 555, 350 


283 


3, 759, 333 




74 

225 
1,432 

398 

1,513 

35 
1,351 


50 

113 

826 

245 
832 
23 


260, 736 

1,478,818 
8, 973, 862 

1, 325, 778 

7,449,933 

232, 096 


10, 348 

2, 513 
632, 013 

9,413 

44, 002 


22, 628 

109, 538 
939, 139 

136, 624 

803, 158 
25, 865 


24 

112 
606 

153 

681 

12 
1, 351 


138, 477 


Transportation and other public 
utilities ' 


7, 070, 617 


Trade . . 


3, 881, 431 


Public service— Professional, 
amusements, hotels, etc. 

Finance— Banking, insurance, 
and related business 


451, 239 
3, 636, 244 


Combinations— Predominant in- 
dustry not ascertainable.. 


967, 178 






13,055 
















Total 


6,855 


2,720 


55, 835, 080 


8, 040, 382 


5, 546, 947 4, 135 


29, 747, 821 







CONNECTICUT 



Agriculture and related industries 

Mining and quarrying 

Manufacturing; 

Food products, beverages, 

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 sub- 
stances 

Stone, clay, and glass prod- 
ucts 

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

Total manufacturing 

Construction 

Transportation and other public 

Utilities! 

Trade 

> Data incomplete. (See text, p. 16.) 



133 

222 
18 
20 
40 
53 

128 



58 
672 



245 



1,651 



231 



232 
1,380 



75 
149 
10 
12 
26 
27 
92 



43 
296 



127 



177 
856 



$763, 229 
133, 485 



1,152,154 

9, 092, 473 

201, 106 

621, 966 

352, 388 

1, 020, 307 

1, 398, 553 

1, 152, 357 

1, 274, 501 
31,900,355 

8, 825, 575 



57, 057, 735 



856, 934 



8, 880, 295 
8, 802, 208 



$169, 534 



83, 896 

1,811,128 

128, 197 

95, 550 

79, 637 
132, 045 

19, 401 

16, 675 

1C8, 434 
3, 510, 913 

777, 899 



6, 824, 435 



81, 025 

10,230 
758, 549 



$68, 028 
10, 127 



120,795 

905, 450 

8,181 

64, 091 

30, 230 

107, 526 

157, 039 

145, 168 

131,069 
3, 522, 091 

993, 271 



6,184,911 



77, 664 

1, 084, 349 
893, 007 



15 
276 



55 
524 



$342, 807 
409, 878 



494, 275 
1, 405, 354 

16, 020 
250, 217 

64, 292 
352, 550 
135, 439 

158, 328 

73, 690 
7, 619, 897 

1, 461, 402 



12, 031, 464 



1, 098, 014 



3, 808, 536 
3, 589, 747 



STATISTICS OF INCOME 



109 



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

Territories — Continued 

CONNECTICUT— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


368 

934 

25 
398 


210 

C14 

13 


$1,256,600 

17, 472, 894 

74, 189 


$7, 892 
121, 135 

1 


$126,911 

2, 074, 856 

6,991 


158 

320 

12 
398 


$630, 517 
2, 170, 239 


Combinations— Predominant in- 
dustry not ascertainable 


52, 983 
154 














Total 


5,227 


2,947 


95, 297, 569 


7, 972, 801 


10, 532, 844 


2,280 i 24.144.339 






' ' — 



DELAWARE 



Agriculture and related industries 
Mining and quarrying. 


30 
49 

51 
6 

12 
2 

10 
9 

13 

14 

8 
30 

19 


9 
7 

29 
4 

5 
2 

7 

1 

11 

7 
14 

9 


$80, SGI 
52, 955 

1, 516, 424 
1, 677, 385 
122, 195 
234. 236 
192, 924 
924, 417 
159, 502 

3, 778, 1S4 

215. 202 
754, 800 

3, 170, OSS 


$3, 077 
8,602 

292, 515 


$8, 9''.0 
4,737 

151, 249 

209, 073 

13, 858 

24, 718 
10, 432 

114. 8o2 
18, 989 

4C6, 486 

25. 502 
88, 906 

52, 582 


21 
42 

22 
2 

7 


$384, 189 
3, 654, 170 


Manufacturing; 

Food products, beverages, 
and tobacco .. . 


263, 779 


Textiles and textile products. 


37, 999 


Leather and leather products 
Rubber and rubber goods 


8,940 
36. 487 
94, 545 


514, 782 


Lumber and wood products. . 
Paper, pulp, and products... 


3 

1 
5 

3 

1 

16 

10 


14, 099 
618 


Printing and publishing 




5,016 


Chemicals and allied sub- 


515, 238 

5.185 
29,632 

2, 739, 422 


31, 297 


Stone, clay, and glass prod- 
ucts 


9,370 


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


1,012,327 
762, 221 






Total m.anufacturing 


174 


104 


12,745,357 | 3,721,964 


1, 116, 647 


70 


2, 651, 508 


Construction 


31 

42 

188 

62 

291 

6 
129 


18 

22 
111 

31 

175 

4 


231, 506 

460, 818 
780, 194 

194, 182 

7, 976, 652 

194, 116 




26, 671 

55, 510 
99, 062 

19, 242 

933, 827 

23,227 


13 

20 

77 

31 

116 

2 
129 


71, 775 


Transportation and other public 
utilities • 


1,962 
30, 613 

8,898 

315, 802 

4,303 


405, 063 


Trade 


892,444 


Public service — Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business. . 


843, 499 
2, 450, 894 


Combinations— Predominant in- 
dustry not ascertainable 


215, 633 
















Total - 


1,002 : 481 


22, 716, 671 


4, 095, 221 


2, 278, 883 


521 


11, 569, 175 











DISTRICT OF COLUMBIA 



Agriculture and related indus- 
tries 


12 

27 

40 
10 


4 
6 

23 

7 


$48, 749 
385, 182 

963, 382 
42, 569 




$5, 381 
44, 310 

117, 333 
3, 882 


8 
21 

17 
3 


$21, 594 


Mining and quarrying 


$28, 580 
2,233 


109, 147 


Manufacturing: 

Food products, beverages, 
and tobacco- 


157, 887 


Textiles and textile products. 


17,897 


Leather and leather products 






Rubber and rubber goods 


1 
5 
2 










1 
2- 
1 


220 


Lumber and wood products.. 


3 
1 


77, 148 
63, 587 




9,319 
6,698 


19, 572 


Paper, pulp and products 




88 



' Data incomplete. (See text, p. 16.) 



110 STATISTICS OF INCOME 

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

Territories — Continued 

DISTRICT OF COLUMBIA— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 

profits 

tax 


Num- 
ber 


Deficit 


Manufacturing— Continued. 

Printing and publishing 

Chemical and allied sub- 
stances 


63 

24 
11 

28 

28 


43 

16 
9 
6 

11 


$1, 785, 260 

300, 230 

461, 076 

63, 307 

228, 043 


$19, 455 


$214, 490 

36. 007 
56, 246 
5,441 

30, 691 


20 

8 
2 
23 

17 


$92, 505 
39, 269 


Stone, clayand glass products 
Metal and metal products... 
All other manufacturing in- 
dustries 




7,887 




2, 179, 049 


2,565 


87, 779 






Total manufacturing 


212 


118 


3, 964, 582 


24, 253 


480, 107 


94 


2, 602, 153 


Construction 


73 

74 
387 

204 

342 


48 

57 
243 

132 

214 


1, 160, 497 

11, 476, 587 
6, 876, 006 

2, 035, 807 

4, 442, 863 




138, 316 
917,913 


25 

17 
144 

72 

128 


213, 055 


Transportation and other public 


4, 067, 774 


192, 362 


Trade 


86, 888 
99,026 
31, 400 


872, 328 
226, 816 
611, 726 


1, 133, 270 


Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 

Combinations — Predominant 


:598, 975 
1, 341, 086 




135 










135 














Total 


1,466 


822 


30,390,273 


4, 337, 981 


3, 196, 897 


644 


6,211,642 







FLORIDA 



Agriculture and related indus- 
tries. 


237 
25 

135 

10 

1 

1 

130 

3 

75 

77 
20 
44 

41 


113 
13 

76 
8 
1 
1 

77 
2 

50 

39 
11 
23 

23 


$1, 320, 577 
81, 630 

784, 429 
15, 331 
1,936 
1,705 


$51, 059 


,$140, 267 
8,339 

84, 988 
850 


124 
12 

69 
2 


$1,472,008 




222, 583 


Manufacturing: 

Food products, beverages, 




771, 045 


Textiles and textile products. 
Leather and leather products 

Rubber and rubber goods 

Lumber and wood products.. 
Paper, pulp and products 




2,058 














3, 869, 542 

2,407 

389, 735 

1, 1.54, 136 
135, 873 
205, 924 

198,065 


373, 334 
39.C11 


433, 341 

9 

41,320 

150, 793 
14, 230 
22, 121 

18, 093 


53 

1 

25 

38 
9 
21 

18 


705, 931 

7, 518 

103, 849 


Chemicals and allied sub- 
stances 


20, 614 
12, 254 
2,708 

27,894 


824, COl 


Stone, clay and glassproducts. 
Metal and metal products... 
All other manufacturing in- 
dustries 


55, 901 
150, 134 

216, 242 






Total manufacturing 


537 


311 


6, 759, 143 


476, 445 


765, 751 


226 2, 843, 279 


Construction. . . 


82 

174 
926 

243 

1,248 

36 
377 


42 

110 
622 

137 

685 
16 


245, 394 

4,641,641 
6, 170, 945 

718, 972 

4, 450, 380 

125, 103 


2,911 

31, 696 
635, 769 

13, 793 

66, 613 

499 


23,530 

561, 507 
590, 474 

67, 717 

442, 225 

12, 726 


40 

64 
304 

106 

503 

20 
377 


828, 941 


Transportation and other public 
utilities' 


668, 047 


Trade 


1, 996, 750 


Public service — Professional 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


1, 208, 842 
3, 305, SOS 


Combinations— Predominant 

industry not ascertainable 

Inactive concerns. „ .... 


248, 728 
2,020 














Total 


3,885 


2,049 


24, 513, 785 


1,278,785 


2, 618, 536 


1,836 


12,917,006 







' Data incomplete. (See teit, p. 15.) 



STATISTICS OF INCOME 



111 



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

Territories-^Continued 

GEORGIA 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tries .. . .- 


170 
42 

198 

168 

7 

5 

160 

9 

69 

129 

58 
70 

69 


68 
21 

131 

127 

4 

2 

116 

7 

41 

75 

35 
• 38 

39 


$159, 980 
418, 734 

10.811,817 
16, 692, 016 

412, 388 
35, 579 

2, 236, 133 
203, 448 

413, 911 

1, 779, 354 

869, 511 
507, 829 

42.'? 908 


$64, 009 
6,357 

107, 179 

1,801,526 

48, 720 

3.5, 579 

299, 058 
24, 160 
11,301 

572, 122 

66, 019 

288, 575 

59, 372 


$4, 720 
48, 274 

1,319,118 

1,945,377 

45, 443 


102 
21 

67 

41 
3 
3 

44 
2 

28 

54 

23 
32 

30 


$670, 231 
338,566 

532, 365 

1,041,414 

14, 540 

136, 249 


Mining and quarrying 


Manufacturing: 

Food products, beverages. 


TextUes 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 


225, 417 
21, 981 
43, 594 

140, 713 

95, 486 
23, 109 

39, 463 


1, 187, 868 

14, 109 

170, 416 

904, 833 


Stone, clay and glass prod- 
ucts ... 


95, 372 
545, 422 

363, 525 


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






Total manufacturing 


942 


615 1 34, 385, 894 


3,313,611 


3, 899, 701 


327 


5, 006, 113 


Construction.. 


91 

200 
1,500 

198 

1,360 

26 
156 


49 

172 
812 

132 

834 

12 


613,819 

5, 253, 731 
8, 051, 571 

915, 979 

6, 946, 764 

28, 164 


111,801 

93, 015 
1, 042, 232 

11,290 

102, 644 

7, 398 


55,906 

620, 570 
765, 596 

91, 308 

716, 824 

1, 167 


42 

88 
688 

66 

526 

14 
156 


624, 033 
1,854 320 


Transportation and other public 
utilities' 


Trade 


5, 879, 586 

576, 064 

2, 446, 544 

212, 446 
2,088 


Public service— Prof e s s i o n a 1, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and rel':)ted business . _. 


Combinations — Predominant in- 
dustry not ascertainable 

Inactive concerns 
















Total 


4,745 } 2.715 


56, 774, 636 


4, 752, 357 


6, 204, 066 


2,030 


17,609,991 









HAWAII 



Agriculture and related indus- 
tries . 


68 

1 

76 
2 


32 


$1, 079, 672 


$164, 331 


$107, 413 


36 

1 

36 
1 


$2, 355, 341 
10 


Mining and quarrying 


Manufacturing: 

Food products, beverages, 
and tobacco 


40 

1 


6, 102, 426 

1. 484 


592, 223 


691,691 


909, 830 


Textiles and textile products. 


774 


Leather and leather products. 








Rubber andrubbergoods 








1 




Lumber and wood products.. 


1 


1 


51, 270 




6,409 






Paper, pulp and products ... 




1 


Printing and publishing 


17 

6 

3 
4 

5 


12 

4 

2 
2 

3 


93, 663 

783, 386 

6,353 
7,184 

3,191 




10,082 

95, 184 

3C0 
317 


5 

2 

1 
2 

2 


17, 246 


Chemicals and allied sub- 
stances 


18, 864 


5,603 


Stone, clay, and glass prod- 
ucts 


759 


Metal and metal products 

All other manufacturing in- 
dustries 


2,651 


27,369 
5,016 










Total manufacturing 


114 


65 


7,048,963 


613, 738 


804, 043 




49 


966, 597 



I Data incomplete. (See text, p. 15.) 



112 



STATISTICS OF INCOME 



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

Territories — Continued 

HAWAII— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Construction. 


10 

33 

181 

28 

134 

10 
25 


7 

24 

108 

11 

96 
8 


$156,852 

2,773,523 
2,085,576 

142, 185 

1, 489, 173 

383, 124 




$18, 546 

341, 767 
243, 464 

16, 928 

171, 197 

47, 624 


3 

9 
73 

17 

38 

2 
25 


$21, 800 


Transportation and otlicr public 
utilities' 


$17,709 


29, 334 


Trade 


651,016 


Public service— Prof e s s i o n a 1, 
amusements, hiotels, etc 




191, 685 


Finance — Banking, insurance, 
and related business 




206, 475 


Combinations— Predominant in- 
dustry not ascertainable 




4,942 


Inactive concerns . 


















Total 


604 


351 


15,159,068 795.778 


1, 750, 982 


253 


4, 427, 230 













IDAHO 



Agriculture and related indus- 
tries 


133 
176 

64 
1 
2 
1 

43 
1 

25 

3 

7 
5 

7 


54 
31 

34 

1 

1 

1 

25 


$911,731 
860, 615 

76, 967 

1,892 

1, 375 

492 

2, 201, 376 


$205, 530 
51, 426 

445 


$22, 962 
99, 211 

4,462 


79 
145 

30 


$755, 761 


Mining and quarrying 


970, 053 


Manufacturing: 

Food products, beverages, 


201,563 


Textiles and textile products 


Leather and leather products. 






1 


1,601 


Rubber and rubber goods. . . 








Lumber and wood products. . 
Paper, pulp, and products . . 


853, 637 


165, 068 


18 
1 
11 

1 

5 
1 

4 


453, 959 
565 


Printing and publishing 


14 

2 

2 
4 

3 


52, 459 

6, 590 

4, 354 
238, 574 

14, 883 




3, 940 

554 

219 
8,965 

1,575 


13, 402 


Chemicals and allied sub- 
stances 




16, 086 


Stone, clay, and glass prod-, 
ucts : 




14. 607 


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


105, 770 


4,613 
19,453 








Total manufacturing 


159 


87 


2, 598, 968 


1, 019, 852 


184, 783 


72 


725, 849 


Construction 


15 

100 
466 

86 

428 

28 
281 


8 

48 
231 

54 

207 

14 


10, 515 

214, 435 
936, 272 

103, 180 

695, 100 

16,711 




<)9 

20. 1 19 
73, 220 

5,598 

56, 197 

562 


7 

52 
235 

32 

221 

14 
281 


284, 913 


Transportation and other public 
utilities '. 




261. 638 


Trade 


61, 053 


1, 169, 209 


Public service— Professional, 
amusements, hotels, etc. 


62, 562 


Finance — Banking, insurance, 
and related business 


14, 236 


1,178,841 


Combinations— Predominant in- 
dustry not ascertainable 


26, 395 


Inactive concerns 




401 














Total 


1,872 


734 


6, 347, 527 


1, 352, 102 


462, 751 


1,138 


5, 436, 222 







ILLI.VOIS 



.Agriculture and related indus- 
tries 

Mining and quarrying 

Manufacturing: 

Food products, beverages, 

and tobacco.- 

Textiles and textile products. 
Leather and leather products. 

Rubber and rubber goods 

Lumber and wood products. 

> Data incomplete. (See text, p. 15.) 



243 


119 


579 


275 


933 


561 


780 


448 


127 


67 


34 


09 


427 


294 



$570, 042 
28, 386, 348 



65, 068, 426 

17, 510, 742 

6, 278. 869 

535, 816 

15, 276, 859 



$92, 781 
1, 849, 745 



1, 588, 804 

1, 280. 184 

333. 252 

107, 495 

1, 698, 311 



$44, 882 
3, 354, 906 


124 
304 


7,859,699 

1,960,897 

888, 976 

50, 368 

1, 701, 694 


372 

332 

60 

12 

133 



$2, 194, 220 
0, 339, 473 



31, 270, 858 

4, 980, 634 

1, 027, 334 

155, 506 

2, 191, 640 



STATISTICS OF INCOME 



113 



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

Territories — Continued 

ILLINOIS— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations r 


sporting net 


income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Monufacturing— Continued. 
Paper, pulp, and products. _ 

Printing and publishing 

Chemicals and allied sub- 


145 
951 

502 

265 
1,680 

1,415 


92 
635 

301 

177 

971 

814 


$4, 009, 508 
21, IDS, 056 

69, 020, 362 

7, 623, 067 

75, 807, 402 

51, 527, 095 


$502, 332 
209, 593 

588, 417 

547, 655 
10, 788, 999 

7, 597, 751 


$416, 061 
2, 524, 115 

8, 542, 744 

857, 954 
8, 074, 927 

5, 400, 513 


53 
316 

201 

88 
709 

601 


$1,535,955 
1,911,724 

2, 542, 697 


Stone, clay, and glass prod- 
ucts - 

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


882,374 
27,747,036 

8, 790, 272 






Total manufacturing 


7,259 


4,382 


333, 766, 202 


25, 248, 793 


38, 277, 948 


2,877 


83,035,930 


Construction... 


805 

1,140 

6,788 

2,177 

3,527 

117 
1,549 


542 

772 
4,338 

1,313 

2,560 

59 


12, 272, 929 

100,370,910 
109, 443, 576 

17, 257, 694 

65, 533, 704 

3, 156, 599 


600, 389 

1,061,405 
24, 032, 476 

771, 548 

673, 369 

227, 560 


1, 382, 472 

12, 319, 531 
10, 000, 005 

1,871,221 

8, 275, 170 

358, 291 


263 

368 
2,450 

864 

967 

58 
1,549 


2,443,753 


Transportation and other public 
utilities'-- 


28,298,872 


Trade 


23,498,149 


Public service — Professional, 

amusements, hotels, etc 

Finance— Banliing, insurance. 


6, 784, 588 
20, 249, 797 


Combinations— Predominant in- 
dustry not ascertainable 


1,015,414 
384 














Total 


24, 184 


14, 360 


670, 758, 004 


54, 558, 066 


75, 884, 486 


9,824 


173, 860, 580 







INDIANA 



Agriculture and related indus- 
tries 


124 
333 

435 

105 
20 
21 

300 
34 

218 

150 

171 
533 

347 


60 
159 

272 
66 
11 
10 

219 
22 

103 

84 

115 
266 

201 


$141, 190 
6,016,100 

7, 797, 212 

3, 167, 072 
132, 334 
337, 945 

9, 467, 901 
859, 682 

3, 159, 227 

2,815,392 

7,109,357 
30, 756, 723 

6, 606, 133 




$9, 703 
634, 569 

928,723 

463, 863 

98, 204 

41, 099 

1, 068, 834 

81, 172 

371, 965 

319, 272 

874, 453 
3, 546, 055 

794, 848 


64 
174 

163 
39 
9 
11 
81 
12 
55 

66 

56 
267 

146 


$243, 272 




$783, 470 

266, 408 
69, 871 

111,925 
19, 032 

704,810 

185, 645 
16, 959 

183, 773 

52, 806 
2,324,677 

475, 418 


4, 669, 555 


Manufacturing: 

Food products, beverages. 


1,865,280 


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- 


566, 492 
52, 301 

170, 776 

1, 058, 305 

97, 192 

308, 863 

679, 074 


Stone, clay, and glass prod- 


487,471 


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


12, 436. 822 
2, 604, 496 






Total manufacturing 


2,334 


1,429 


72, 208, 978 


4, 412, 224 


8,588,488 


905 


20, 327, 072 




260 

593 
2,442 

568 

2,533 

31 

823 


175 

445 
1,626 

375 

1,956 

16 


2, 067, 063 

8, 349, 353 
15, 643, 565 

2, 250, 681 

15, 396, 707 

90, 301 


74,807 

7,018 
1,026,593 

30, 146 

142, 840 


222, 150 

980, 216 
1, 563, 255 

218, 933 

1, 551, 825 

9,285 


85 

148 
816 

193 

577 

15 
823 


481, 793 


Transportation and other public 
utilities' 


1, 550, 402 


Trade 


5, 131, 702 


Public service— P rofessional, 
amusements, hotels, etc 

Finance— Banking, insurance. 


724, 599 
6, 837, 875 


Combinations— Predominant in- 
dustry not ascertainable. 


81, 701 




2,472 














Total 


10, 041 


6,241 


122, 163, 938 


6, 477, 098 


13, 778, 424 


3,800 


40, 050, 443 







• Data incomplete. (See text, p. 16.) 



114 



STATISTICS OF INCOME 



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

Territories — Continued 

IOWA 





Total 
num- 
ber of 
corpo- 
rations 


Corporations r 


eporting net 


income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tries 


118 
181 

374 

42 

12 

9 

69 
12 
150 

81 

96 
222 

153 


63 

67 

229 

21 

7 

2 

48 

4 

106 

45 

41 
108 

82 


$349, 633 
831,095 

3, 659, 916 

463,092 

89,800 

56, 433 

3, 520, 056 
57, 363 

1, 386, 260 

1, 022, 747 

1,367.871 
3, 834, 030 

1, 401, 105 


$9, 545 
101, 028 

302, 025 
15, 686 
62, 916 


$36, 490 
81, 789 

400, 569 

56,228 

2,658 


55 
114 

145 
21 
5 
7 
21 
8 
44 

36 

55 
114 

71 


$290, 481 


Mining and quarrying 


683 722 


Manufacturing: 

Food products, beverages, 
and tobacco... ..- 


2,109,383 

177, 532 

24, 322 

525, 309 


Textiles and textile products. 
Leather and leather products. 
Rubber and rubber goods ... 


Leather and wood products.. 
Paper, pulp, and products.. 

Printing and publishing 

Chemicals and allied sub- 


625, 487 
37, 737 
45, 581 

25, 071 

41,214 

580,113 

150, 852 


356, 576 

1,484 

154, 826 

118,961 

161, 032 
397, 718 

148, 967 


144, 864 
132,313 
294, 498 

173, 270 


Stone, clay, and glass prod- 
ucts. 


620, 589 


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


1, 713, 156 
450, 348 






Total manufacturing.. 


1,220 


693 


16, 858, 673 


1, 886, 682 


1, 799, 019 


527 


6, 365, 584 


Construction 


134 

866 
2,345 

445 

2,863 

34 
633 


83 

612 
1,583 

275 

1,940 

25 
2 


1, 440, 947 

4, 353, 725 
12, 639, 839 

930, 755 

11, 488, 862 

171. 858 

757 


200 

19, 782 
2, 296, 583 

16, 958 

126, 682 

4,292 


164, 839 

467, 187 
1,036,757 

80,704 

1,083.133 

18, 632 


51 

254 
762 

170 

923 

9 
631 


344,824 


Transportation and other public 
utilities ' 


614, 118 


Trade 


4, 189, 561 


Public service— Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business 


.841,529 
8, 318, 883 


Combinations — Predominant in- 
dustry not ascertainable 

Inactive concerns 


38, 415 
2,073 










Total 


8,839 


5,343 


49, 066, 144 


4, 461, 752 


4, 768, 550 


3,496 


21, 689, 190 







KANSAS 



Agriculture and related industries 


32 
343 

190 

10 

6 

1 

14 

2 

44 

48 
32 
73 

47 


9 
121 

128 
8 
2 


$23, 552 
12, 085, 707 

3, 254, 904 
52, 365 
24, 670 




$1, 503 
1, 485, 842 

380, 559 
4,609 


23 

222 

62 
2 
4 

1 
1 


$195, 263 


Mining and quarrying 


$95, 173 
60, 716 


4, 496, 945 


Manufacturing: 

Food products, beverages. 


914,111 


Textiles and textile products. 


15, 324 


Leather and leatlier products. 


23, 955 


12, 942 


Rubber and rubl)cr goods 




347, 620 


Lumber and wood products.. 


13 
2 
31 

23 
19 
37 

31 


320, 440 
113, 742 
228, 736 

2, 773. 520 

887, 324 

1,088,457 

82(), 854 


59, 868 
13,515 
3,041 

462, 687 

9,047 

101, 748 

15, 454 


31,394 
12,238 
22,364 

296, 961 
116,852 
124, 725 

95, 672 


908 


Printing and publishing 

Chemicals and allied sub- 
stances 


13 

25 
13 
36 

16 


64,196 
566,711 


Stone, clay, and glass products 
Metal and metal products . . . 
All other manufacturing in- 
dustries. 


170, 988 
379, 754 

156,106 






Total manufacturing 


467 


294 


9, 571, 012 


750, 031 


1, 085, 374 


173 


2,628,660 


Construction 


51 

395 
1,581 


30 

287 
1,016 


247,503 

87, 257, 588 
6. 208, 693 


42,829 

16, 893 
1, 132, 560 


20,244 

10, 875, 589 
508,808 


21 

108 
565 


107, 240 


Transportation and other public 
utilities ' 


734, 114 


Trade 


2.909,586 



> Data incomplete. (See text p. 15.) 



STATISTICS OF INCOME 



115 



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

Territories — Continued 

KANSAS— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Public service— Professional, 


166 

1,768 

11 

142 


87 

1,266 

6 


$396, 730 

5, 277, 515 

18, 507 




$38, 796 

428, 105 

1,736 


79 

502 

6 
142 


$250,716 


Finance— Banking, insurance, 


$118, 0C5 


3, 141, 452 


Combinations— Predominant in- 
dustry not ascertainable 


4,301 




53 














Total 


4,956 


3,115 


121, 146, 807 


2, 155, 546 


14, 445, 997 


1,841 


14, 468, 330 







KENTUCKY 



Agriculture and related industries 


31 
669 

291 
62 
18 
6 
122 
3 
105 

78 
51 
109 

87 


14 
417 

194 

42 

9 

2 

89 

3 

66 

47 
41 
59 

49 


$28, 474 
10, 566, 513 

3,674,718 

1, 108, 574 

223, 358 

60, 060 

3, 719, 340 

5,481 

837, 329 

6, 031, 134 

1, 133, 848 

901, 414 

2, 797, 395 


$2, 324 
1, 333, 083 

247, 801 

72, 873 

1,476 


$1, 528 
1, 077, 257 

397, 100 

117,369 

26, 050 

7,257 

400, 850 


17 
252 

97 
20 
9 
4 
33 


$170, 005 
3,342,824 


Manufactming: 

Food products, beverages, 


1,824,987 


Textile and textile products.. 
Leather and leatlier products. 


104, 925 
132, 581 
51, 216 


Lumber and wood products . . 

Paper, pulp and products 

Printing and publisliing 

Chemicals and allied sub- 
stances 


406, 002 
2,032 
66,603 

186, 435 

6,922 

110, 277 

104, 742 


911, 729 


73, 493 

717, 380 
134, 538 
90, 596 

335, 969 


39 

31 

10 
50 

38 


176, 835 
474, 964 


Stone, clay, and glass products 

Metal and metal products 

All other manufacturing in- 
dustries . . 


45, 999 
2,458,393 

555, 291 






Total manufacturing 


932 


601 


20, 492, 651 


1, 205, 168 


2,300,602 


331 


6, 736, 920 




102 

361 
1,247 

306 

1,105 

35 
331 


75 

240 
859 

185 

901 

23 


489, 690 

17,085,949 
9, 958, 005 

1, 761, 585 

8, 554, 180 

721, 687 


133, 114 

65, 371 
600, 490 

2,839 

99, 683 

565, 322 


47,526 

1, 874, 041 
1, 121, 544 

74,239 

863, 673 

15, 727 


27 

121 

388 

121 

204 

12 
331 


142, 357 


Transportation and other public 
utilities ' . 


1, 261, 496 


Trade 


5,493,117 


Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


349, 743 
550, 521 


Combinations— Predominant in- 
dustry not ascertainable 


38, 675 














Total 


5,119 


3,315 


69, 658, 734 


4,007,394 


7, 376, 137 


1,804 


18, 085, 658 







LOUISIANA 



Agriculture and related in- 
dustries — 

Mining and quarrying 

Manufacturing: 

Food products, beverages 
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 

> Data incomplete. (See text, p. 15.) 



265 


120 


210 


71 


282 


156 


36 


27 


6 


4 


2 


1 


217 


150 


9 


3 


84 


52 



$792, 393 
890, 772 



3, 522, 039 

645, 107 

32, 091 

1,181 

16, 247, 748 

1,596 

647, 201 



$59, 543 
68,523 



739, 649 
12,234 



2,113,038 
718" 



$72, 712 
95, 613 



358, 020 
75, 479 
3,219 



1, 740, 937 
"""72,'459" 



145 
139 



1-26 
9 
2 
1 

67 
6 
32 



$1, 532, 229 
2, 817, 390 



3, 645, 835 
103, 334 
111, 943 

55 

1, 394, 966 

48, 031 

114, 668 



116 



STATISTICS OF INCOME 



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

Territories — Continued 

LOUISIANA— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net 


income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Manufacturing— continued. 
Chemicals and allied sub- 
stances 


97 

23 
79 

36 


46 

8 
35 

16 


$1,311,410 

64, 062 
425, 857 

154, 442 


$195, 423 

4, 927 
55, 129 

13, 302 


$136,921 

6,408 
40,388 

15, 453 


51 

15 
44 

20 


$2, 088, 874 
77, 637 


Stone, clay, and glass prod- 


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


390, 403 
252, 344 






Total manufacturing 


871 


498 


23, 052, 734 


3, 134, 420 


2, 449, 284 


373 


8, 228, 090 


Construction 


104 

226 
1,442 

214 

1,064 

36 

555 


51 

138 
866 

152 

6G8 

16 


426, 916 

3, 905, 307 
12, 651, 395 

1, 248, 899 

7, 519, 945 

1, 160, S92 


11,640 

558, 132 
1, 037, 891 

31, 936 

266, 206 


44,259 

429, 803 
1,319,518 

128, 853 

800, 453 

143, 097 


53 

88 
576 

62 

396 

20 
555 


692, 634 


Transportation and other public 
utilities' 


23, 882, 051 


Trade 


5, 134, 191 


Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business . . . 


359, 763 
1,962,671 


Combinations— Predominant in- 


134, 4:^2 






82 












Total 


4, 987 


2,580 


51, 649, 253 


5,168,351 


5, 483, 592 


2,407 


44, 743, 533 







MAINE 



Agriculture and related in- 
dustries .. . 


92 

49 

118 

68 

51 

1 

127 
19 
59 

38 

21 

55 

64 


40 
12 

59 
47 
26 
1 
67 
10 
42 

15 

13 
29 

30 


$218, 334 
320, 930 

871, 054 

10, 708, 801 

3, 868, 525 

1,943 

688, 053 

6, 205, 812 

515, 870 

331,191 

117,950 
501, 009 

330, 573 


$281 
10, 148 

28, 983 
125,713 
70, 179 


$19,771 
38, 185 

96, 365 

1, 375, 126 

564, 592 


52 
37 

59 
21 

25 


$392, 397 




643, 819 


Manufacturing: 

Food products, beverages, 


433, 641 


Textiles and textUe products. 
Leather and leather products. 
Rubber and rubber goods 


421, 469 
333, 272 


Lumber and wood products.. 

Paper, pulp and products 

Printing and publishing 

Chemicals and alUed sub- 
stances 


139, 316 


59, 615 
774,515 
57, 395 

38, 330 

12,736 

50,918 

35, 166 


60 
9 
17 

23 

8 
26 

34 


1, 297, 098 
255 974 


3, 556 

12, 142 

46, 545 
69, 018 

7,511 


71,138 
48, 907 


Stone, clay, and glass prod- 
ucts 


48,414 


Metal and metal products 

All other manufacturing in- 
dustries 


236,712 
1, 26(), 790 






Total manufacturing. 


621 


339 


24, 140, 781 


502, 963 


3, 064, 758 


282 


4,413.415 


Construction 


78 

358 

948 

192 

548 

27 
306 


55 

262 
629 

120 

386 

12 


185, 418 

7, 658, 317 
3, 928, 778 

899, 264 

2, 765, 661 

62,711 


2,350 

1, 880, 105 
350, 814 

31,840 

2, 108 

15, 788 


14,531 

880, 565 
349, 987 

92, 531 

291,117 

3,915 


23 

96 
319 

72 

162 

15 
306 


328, 157 


Transportation and other public 
utilities' 


1, 149, 187 


Trade 


1, 324, 739 


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

Finance— Banking, insurance, 
and related business 


210, 024 
2, 225, 951 


Combinations— Predominant in- 
dustry not ascertainable.. 

Inactive concerns 


487, 818 














Total 


3,219 


1,855 


40, 170, 194 


2, 796, 397 


4, 755, 360 


1,364 


11, 176, 507 







'Data incomplete. (See text, p. 16.) 



STATISTICS OF INCOME 



117 



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

Territories — Continued 

MARYLAND 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 


52 
156 

221 
131 
22 
5 
74 
26 
117 

103 

57 
159 

116 


19 
59 

124 
86 
16 
3 
43 
12 
74 

67 

36 

80 

67 


$48, 380 

2, 517, 336 

2,147,591 

3, 591, 269 
872, 912 

4,053 

1, 159, 596 

288, 901 

1,591,414 

3, 636, 564 

1, 3f.0, 468 
3, 301, 777 

1, 635, 385 




$3, 748 
296, 874 

234, 018 
387, 624 
69, 091 


33 

97 

97 
45 
6 
2 
31 
14 
43 

36 

21 
79 

49 


$167, 249 
1,030,368 




$90, 400 

126, 630 
513,610 
302, 996 


Manufacturing: 

Food products, beverages, 
and tobacco 

Textiles and textile products. 
Leather and leather products. 
Rubber and rubber goods 


1, 869, 006 

1, 587, 626 

543, 645 

44, 012 


Lumber and wood products. 
Paper, pulp, and products ... 

Printing and publishing 

Chemicals and allied sub- 
stances. - 


87, 528 

41, 786 

1,590 

5,193 

29, 038 
918,818 

39, 813 


127, 835 
29. 158 
190, 335 

433, 560 

160, 982 
289, 047 

203, 180 


262, 495 
163, 186 
210, 970 

421, 129 


Stone, clay, and glass prod- 
ucts . - -. 


367, 755 


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


1,857,008 
3, 220, 622 






Total manufacturing 


1,031 


608 1 19, 589, 930 


2, 067, 000 


2, 124, 830 


423 


10, 547, 454 


Construction 


170 

236 
1,021 

299 

1,110 

38 

487 


102 

155 
628 

184 

748 

17 


1, 400, 514 

10, 017, 098 
12, 083, 687 

1, 832, 148 

18, 190, 560 

87, 227 


44, 957 

59, 006 
1, 324, 511 

20, 258 

883, 280 

24, 815 


153, 110 

1, 212, 507 
1, 262, 977 

200, 625 

2, 094, 985 

5,714 


68 

80 
393 

115 

362 

21 
487 


3, 326, 699 
840, 530 


Transportation and other public 
utilities ' 


Trade . .-. 


3,014,91 


Public service— Professional, 
amusements, hotels, etc 

F i n a n c o — Banking, insurance, 
and related business 


816, 136 
2, 684, 943 


Combinations— Predominant 
industry not ascertainable 


702, 480 
63 
















Total.. 


4,599 


2,520 


65, 766, 880 


4, 514, 227 


7, 355, 370 


2,079 


23, 130, 838 







MASSACHUSETTS 



Agriculture and related indus- 


289 
234 

392 
905 
681 
68 
211 
190 
434 

316 

128 
953 

707 


131 
58 

176 
577 
375 
44 
136 
117 
296 

185 

77 
497 

418 


$19,503,483 
6, 852, 819 

11, 592, 734 
91, 156, 356 
16, 437, 973 
5, 824, 350 
4, 149, 750 
15, 323, 089 
9, 351, 576 

19, 969, 234 

1, 178, 280 
44, 155, 919 

12, 847, 617 


$77, 430 
98, 901 

274, 648 
5, 131, 093 
3, 352, 445 
4, 184, 331 

287, 548 

2, 350, 561 

72, 185 

2, 292, 443 

90, 632 
3, 925, 756 

602, 174 


$2, 433, COO 
838, 727 

1, 394, 025 
10, 865, 697 

1,641,2.52 
227, 340 
461. 198 

1, 640, 781 

1, 118, 625 

2, 194, 877 

124, 604 
4, 992, 660 

1, 509, 434 


158 
176 

216 
328 
306 
24 
75 
73 
138 

131 

51 
456 

289 


$1, 524, 574 
7, 448, 102 


Mining and quarrying 


Manufacturing: 

Food products, beverages, 
and tobacco 


5, 188, 997 
11, 596, 609 
8, 738, 452 

552, 947 
1, 287, 943 
1, 928, 420 

909, 769 

1, 700, 200 


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- 


Stone, clay, and glass prod- 
ucts 


718, 226 


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


12, 470, 716 
8, 334, 616 






Total manufacturing 


4,985 


2,898 


231, 986, 878 


22, 563, 810 


26, 170, 493 


2,087 


53, 426, 901 



' Data incomplete. (See text, p. 15.) 



118 STATISTICS OF INCOME 

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

Territories- — Continued 

MASSACHUSETTS— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net 


income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Construction . - 


593 

656 
4,611 

1,063 

2,347 

76 
1,013 


335 

439 
2,916 

603 

1,499 

41 
2 


$2, 554, 445 

42, 408, 160 
62. COS, 610 

7, 991, 561 

39, 931, 101 

1, 813, 623 
47 


$132, 388 

102, 725 
3, 620, 248 

125, 449 

391,335 

105, 681 


$248, 354 

5, 228, 872 
7, 091, 287 

904, 808 

4, 6S8, 493 

208, 942 


258 

217 
1,695 

460 

848 

35 
1,011 


$3, 429, 715 


Transportation and other public 
utilities' - 


2, 239, 058 


Trade .. 


16, 906, 004 


Public service — Professional, 

amusements, hotels, etc 

Finance— Banking, insurance, 


1, 978, 164 
66, 005, 713 


Combinations— Predominant 
industry not ascertainable 


673, 306 
4, 908 










Total 


15, 867 


8,922 


415, 230, 727 


27, 217, 973 


47,813,576 


6, 945 


153, 696, 505 






MICniGAN 


Agriculture and related indus- 


259 
165 

432 
141 

44 
11 

338 
74 

274 

140 

117 
1,048 

437 


120 
56 

250 
85 
31 
4 

206 
51 

194 

89 

70 
545 

234 


$2, 076, 390 
2, 813, 683 

11,019,756 
3, 097, 709 

1, 034, 246 
415,211 

11,469,786 
4, 650, 2S4 

7, 545, 169 

8, 762, 319 

2, 717, 789 
276, 496, 818 

31,112,793 


$83, 466 
180, 347 

1,266,028 

193, 757 

538, 074 

17, 370 

1, 805, 196 

1, 130, 430 

42, 377 

518, 785 

62, 365 
32, 537, 941 

653, 253 


$235, 299 
322, 574 

1, 176, 424 

357, 056 

60, 274 

49, 394 

1, 188, 100 

529, 019 

908, 579 

1, 052, 818 

322, 584 
31, 130, 309 

3, 890, 346 


139 
109 

182 
56 
13 
7 

132 
23 
80 

51 

47 
503 

203 


$892, 419 




1, 414, 101 


Manufacturiug: 

Food products, beverages. 


2, 397, 525 


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- 


1,031,825 

287, 344 

115,969 

4,158,211 

1, 244, 257 

525, 265 

402, 166 


Stone, clay, and glass prod- 
ucts 


313,555 


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


22, 030, 934 
4, 739, 607 






Total manufacturing 


3,056 


1,759 


358, 327, 880 


38, 766, 776 


40, 664, 963 


1,297 


37, 246, 658 


Construction 


391 

456 
2,982 

622 

2,831 

49 
1,042 


230 

306 
1,880 

373 

1,825 

21 

1 


2, 083, 244 

15, 667, 813 
33, 746, 200 

3, 677, 261 

28, 043, 973 

189,076 


100, 765 

104,989 
3, 082, 265 

136, 085 

431, 665 

111,021 


206,499 

1, 914, 500 
3, 556, 832 

383, 946 

2, 768, 776 

17, 357 


161 

150 
1,102 

249 

1,006 

28 
1,041 


996, 375 


Transportation and other public 
utilities' .... 


15, 209, 059 


Trade 


8, 5'JO, 805 


I' u b 1 i c service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and rel;ited business 


1, 653, 788 
9, 832, 563 


Combinations— Predominant in- 
dustry not ascertainable 


472, 220 
18, 229 










Total 


11,853 


6,571 


447, 225, 520 


42,997,979 


50, 070, 746 


5,282 


76, 326, 217 






MINNESOTA 


Agriculture and related indus- 


204 

279 

591 

98 

21 

6 


71 
101 

402 
65 
14 
2 


$807, 273 
3, 156, 612 

13, 667, 509 

2, 804, 632 

382, 564 

227, 259 


$19, 580 
145, 044 

2, 007, 165 

804, 451 

98, 181 


$95, 034 
360, 657 

1, 420, 146 
244, 816 

28, 589 
28,158 


133 

178 

189 

33 

7 

3 


$1,141,295 


Mining and quarrying 


1, 143, 744 


Manufacturing: 

Food products, beverages, 


2, 429, 658 


Textiles and textile products. 
Leather and leather products. 
Rubber and rubber goods 


387, 234 
227, 873 
316, 471 



> Data incomplete. (See text, p. 16.) 



STATISTICS OF INCOME 



119 



Table 10. — Corporation returns — Distribution by indusd-ial groups, for States and 

Territories — Continued 

MINNESOTA— Continued 





Total 
num- 
ber of 
corpc- 
rations 


Corporations reporting net 


income 


Corporations 
reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Manufacturing— Continued. 
Lumber and wood products.. 
Paper, pulp, and products... 

Printing and publishing 

Chemicals and allied sub- 


125 

21 

258 

85 

100 
269 

187 


87 
13 

162 

44 

61 
121 

101 


$6, 588. 193 

995. 985 

3,931,901 

4, 650, 313 

1, 718, 592 
■ 2,387,713 

2, 724. 490 


$926, 514 
118,704 
33,044 

17, 723 

24, 603 
639, 413 

195, 844 


$709. 367 
107, 880 
462, 570 

615, 636 

201, 934 
213,311 

301, 697 


38 
8 
96 

41 

39 

148 

86 


$1,401,605 
242, 785 
481,925 

219, 555 


Stone, clay, and glass prod- 
ucts . . 


215, 279 


Metal and metal products... 
All other manufactiu-ing in- 
dustries 


2, 870, 529 

788, 563 






Total manufacturing 


1,760 


1,072 


40, 079, 157 


4, 865, 642 


4,331.104 


CSS 


9, 681, 477 




250 

421 
2,667 

477 

3,291 

59 
861 


141 

296 
1,686 

294 

1,863 

23 


1,836,414 

11, 583, 677 
23,891,407 

1, 756, 333 

13, 610, 708 

100, 254 


20, 867 

1,5.56,716 
2,764,121 

7,120 

205, 026 

2,100 


202, 528 

2,159,333 
2,371,674 

176, 725 

1, 385, 289 

12, 047 


109 

125 
981 

183 

1,428 

36 
861 


900, 735 


Transportation and other public 

utilities' . . 


6,645,826 


Trade... 


7, 009, 070 


Public service— Professional, 
amusements, hotels, etc 

Finance — Banking, insurance. 


839, 2.58 
11, 107, 908 


Combinations— Predominant in- 
dustry not ascertainable 


287, 256 
21,887 














Total 


10, 269 


5,547 


96, 881, 835 


9, 586, 216 


11,097,391 


4,722 


38, 678, 456 







MISSISSIPPI 



Agriculture and related indus- 
tries 


95 

11 

86 
14 

1 


64 
5 

64 
10 

1 


$220, 756 
21,342 

579, 665 

422, 967 

709 


$19, 267 


$10, 622 
1,162 

61, 242 

25, 322 


31 
6 

22 

4 


$206, 493 


Mining and fiuarrying 


5;», 565 


Manufacturing: 

Food products, beverages, 
and tobacco.. .. .. 


474 
212, 301 


339, 077 


Textiles and textile products. 
Leather and leather products. 


12, 128 










Lumber and wood products. 
Paper, pulp, and products __. 
Printing and publishing 


110 

1 

24 

39 
12 

15 
8 


72 

1 

20 

24 
6 

11 
6 


4, 955, 776 
236, 128 
82, 725 

678, 463 
41,367 
85, 945 

230, 806 


1, 126, 420 


4S0, 231 

29, 516 

7,094 

29, 499 
2,709 
7,747 

26,204 


38 


795, 452 




4 

15 
6 
4 
2 


5,543 


Chemicals and allied sub- 
stances.. 

Stone, clay.and glass products 
Metal and metal products... 
All other manufacturing in- 
dustries. 


429, 842 
14, 070 


262, 457 
18,007 
43, 577 


12, 543 


16, 260 


Total manufactnring 


310 


215 1 7,314,551 


1, 795, 650 


669, 564 


95 


1, 492, 501 




11 

90 

587 

73 

447 

13 
41 


8 .30.431 




2,214 

100, 006 
190, 933 

8,106 

148, 457 

5,659 


3 

15 
174 

18 

120 

5 
41 


19, 179 


Transportation and other public 
utilities' 


75 
413 

55 

327 

8 


887, 745 
2, 584, 581 

147, 702 

1, 738, 958 

77,289 




479, 145 


Trade .- 


476, 625 
12, 590 
79, 197 
20,353 


751, 577 


Public service — Professional, 
amusements, hotels, etc 

Finance— Banking, insurance. 


51, 833 
526, 202 


Combinations — Predominant 
industry not ascertainable 


104, 231 














Total 


1,678 


1,170 


13, 023, 355 


2, 403, 682 


1, 136, 723 


508 


3, 690, 726 







> Data incomplete. (See tex t, p. 15.) 



120 



STATISTICS OP INCOME 



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

Territories — Continued 

MISSOURI 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tries 


171 
465 

483 

255 
76 
14 

206 
46 

336 

237 
123 
456 

383 


67 
156 

300 
162 

49 

5 

147 

31 
218 

141 
85 
256 

194 


$709, 250 
5, 732, 520 

20, 099, 807 
4, 584, 723 
14, 667. 233 
5, 749 
14, 294, 476 
459, 333 
3,449,133 

10, G34, 685 
4, 687, 136 
14, 751, 878 

11, 153, 142 


$102,609 
777, 281 

1,016,354 

525, 687 
656, 744 


$66, 284 
603, 060 

2, 279, 588 

512,909 

1, 887, 274 

11 

1, 660, 336 

45, 213 

382, 103 

1, 250, 995 

573, 758 

1, 582, 898 

1, 350, 405 


104 
309 

183 
93 
27 
9 
59 
15 

118 

96 

38 

200 

189 


$673, 265 
4, 030, 705 

3, 940, 095 
745, 828 
629, S22 
94, 749 


Mining and quarrying.. 


Manufacturing: 

Food products, beverages, 
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 sub- 
stances 


918, 198 
56, 799 
109, 365 

562, 880 

108, 767 

1, 914, 398 

180, 466 


1, 235, 598 

317,911 

1, 137, 342 

2,739 092 


Stone, clay, and glass products 
Metal and metal products... 
All other manufacturing in- 
dustries 


580, 842 
4,076,211 

1, 573, 715 






Total manufacturing 


2,615 


1,588 


98, 787, 295 


6, 049, 6fiS 


11. 525, '150 


1,027 


17,071,205 


Construction.. 


402 

675 

3,712 

801 

4,431 

44 
974 


252 

415 
2,417 

481 

3,050 

18 

1 


1, 562, 943 

22, 093, 570 
47, 000, 959 

4, 587, 925 

23, 221, 854 

262, 883 
150 


44,464 

24,483 
3,882,079 

109,911 

607, 671 

31, 898 


147, 214 

2, 718, 389 
5, 251, 075 

480, 939 

2, 307, 154 

27,642 


150 

160 
1,295 

320 

1,381 

26 
973 


975,663 
4, 022, 031 


Transportation and other public 
utilities' 


Trade 


16, 422, 652 


Public service — Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business 


1,481,001 
14, 782, 504 


Combi nation s- — Predominant 

industry not ascertainable 

Inactive concerns 


92, 842 
73 










Total 


14, 190 


8,445 


203, 9.59, 349 


11,630,064 


23,127,247 


5, 745 


59, 551, 941 







MONTANA 



A priculture and related industries 
Mining and quarrying 


275 
362 

80 
2 


93 

73 

41 


$271. 767 
786, 049 

284. 429 


$91, 140 
149, 350 

11,643 


$11, 883 
71, 760 

27, 398 


182 
289 

39 

2 
1 

1 

9 


$1,009,903 
2, 097, 137 


Manufacturing: 

Food products, beverages, 
and tobacco 


271,075 


Textiles and textile products 


6,692 


Leather and leather products. 


1 










6,105 


Rubber and rubber goods 


1 
20 










5,803 


Lumber and wood prod- 
ucts 


11 


108, 207 




11, 790 


72, 268 


Paper, pulp, and products. . 






Prmting and publishing 

Chemicals and allied sub- 
stances 


61 

16 

16 
16 

7 


25 

9 

10 
9 

3 


69, 801 

167, 710 

23,807 
21,859 

2,195 


4,532 

7,307 

2,466 
13,458 


4,351 

17, 493 

1,278 
17 


26 
6 

6 

7 

4 


143, 216 
127,720 


Stone, clay, and glass prod- 
ucts. 


20,805 


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


26,688 
10,633 










Total 


209 108 


668, 008 


39,406 


62,327 


101 

— — 


690, 904 












I Data incomplete. (See text, p. 15.) 



STATISTICS OF INCOME 



121 



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

Territories^ContinuGd 



MONTANA— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Construction - -. 


40 

143 

942 

192 
930 

21 

808 


20 

82 
511 

120 

418 

10 


$63, 130 

3, 030. 275 
1,957,269 

870, 401 

1, 40^.413 

14, 103 


$4, 449 


$4, G27 

3C9, 413 
146, 605 

105, 160 

117,937 

966 


20 

61 
431 

72 

512 

11 

808 


$66, 220 


Transportation and other public 


247, 705 


Trade 


134, 945 

6, 297 

33, 515 


2, 101, 702 


Public service — Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business 


370, 836 
2, .501, 901 


Combinations — Predominant 


25, 181 




















Total 


3,922 


1,435 


9, 069, 415 


459, 132 


890, 678 


2,487 


9,111,489 







NEBRASKA 



Agriculture and related industries 
Minin? and quarrying 


110 
49 

137 
13 
5 
5 
16 


51 
14 

78 
7 
6 
2 
8 


$280, 366 
816, 920 

3, 845. 428 
32, 346 
48,818 
64. 205 
230, 093 


$51,802 
39, 466 

78, 718 


$19,144 
96, 051 

461,872 

2,790 

1,474 

5. 409 

27, 628 


59 
35 

,59 
6 


$.=;5 1.177 
41,495 


Manufacturing: 

Food products, beverages, 
and tobacco .- 


703, 954 


Textiles and textile products. 
Leather and leather products. 

Rubber and rubber goods 

I-ninber and wood products.. 


13,299 


31. 068 
20, 936 




3 

8 


54. 614 
28, 614 






Printing and publishing 

Chemicals and allied sub- 
stances 


78 

36 

29 
75 

45 


58 

19 

15 
29 

25 


1, 162, 754 

65, 716 

96, 191 
436, 736 

476. 570 


8,874 

23, 024 

6,129 
62, 300 

38, 602 


148, 056 

3,143 

8.694 
43, 142 

51, 674 


20 

17 

14 
46 

20 


110, 093 

179, 947 


Stone, clay, and glass prod- 
ucts 


44. 72R 


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


479, 127 
292,294 






Total manufacturing 


439 


246 


6, 458. 857 


269, 651 


753, 882 


193 


1, 906, 668 




75 

335 
1,640 

232 

1,773 

22 
427 


54 

246 
1,050 

155 

1,106 

11 


1,114,700 

2, 403, 360 
9, 405, 209 

589, 778 

5, 047, 396 

49, 555 


26, 507 

31,097 
1, 473, 961 

2,678 

58,314 

1,103 


129, 716 

267, 303 
865, 243 

51,880 

458, 774 

3,922 


21 

89 
590 

77 

667 

11 
427 


247, 089 


Transportation and other public 
utilities ' 


122,400 


Trade 


3, 921, 362 


Public service — Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 


293,918 
4, 799, 755 


Combinations — Predominant 
industry not ascertainable 


180, 897 
4,190 














Total 


5,102 


2,933 


26, 166, 141 


1, 954, 579 


2, 645, 915 


2,169 


12, 068, 951 







NEVADA 



Agriculture and related industries 


77 
356 

18 


27 
42 

6 


$110, 863 
194, 237 

12, 276 



$17, 781 
443 

1 ::.i 


$7, 442 
22, 737 

564 


50 
314 

13 


$1, 644, 972 
1, 388, 641 


Manufacturing: 

Food products, beverages, 


239, 021 


Textiles and textile products. 
Leather and leather products. 
Rubber and rubber goods 



















< Data incomplete. (See text, p. 16.) 



122 



STATISTICS OF INCOME 



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

Territories — Continued 

N EVA DA— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Manufacturing— Continued. 
Lumber and wood products.. 


4 


1 


$38,106 




$4, 771 


3 


$104, 614 


Paper, pulp, and products. .. 




Printing and publisliing 

Chemicals and allied sub- 
stances 


13 

5 
1 
2 

1 


7 


26, 940 


$4, 031 


1,621 


14, 189 
5 3,628 


Stone, clav, and elass products 


1 
1 

1 


22, 904 
9, 290 

1, 515 




2,020 
912 




Metal and metal products 




1 14, 674 


All other manufacturing 
industries 












Total manufacturing 


44 


10 


111, 157 


5,592 


10, 488 


28 1 376,026 


Construction . 


8 

41 
149 

42 

123 

7 
421 


5 

20 

108 

26 

81 

4 


8,277 

208, 980 
500, 430 

00, 502 

423, 175 

33, 777 




283 

28, 880 
41, 399 

4, 609 

34, 002 

111 


3 

21 
41 

10 

42 

3 
421 


1,283 


Transportation and other public 
utUities • 


12, 313 

14,810 


18, 505 


Trade 


105, 901 


Public service— Professional, 
amusements, hotels, etc 


53, 789 


Finance — Banking, insurance, 
and related business 


53, 579 
28,110 


77, 053 


Combinations— Predominant in- 
dustry not ascertainable. 

Inactive concerns 


295 














Total - 


1,268 


329 


1,723,404 


132, 634 


150, Oil 


939 


3, 060, 525 







NEW HAMPSHIRE 



Agriculture and related industries 


16 

8 

22 

58 
39 
1 
60 
18 
22 

10 
5 
49 

21 


10 

1 

13 
42 

26 
1 
35 
14 
14 

6 
3 
25 

16 


$39, 036 

794 

114,614 

2, 072, 500 

1,061,801 

20, 057 

539, 446 
1, 009, 820 

178, 606 

70, 084 

23,107 

734, 842 

675, 133 




$2, 921 


6 
7 

9 

10 
13 


$13, 374 


Mining and quarrying 




178, 794 


Manufacturing: 

Food products, beverages, 


.$20, 012 

400, 924 

23, 386 

17, 973 

213, 843 

5,030 


10,749 

204, .'■;94 

126, 905 

11 

32, 472 
131,002 

20, 132 

8,098 

534 

84, 236 

89, 809 


71,070 


Textiles and textile products. 
Leather and leather products 
Rubber and rubber goods 


1,359,938 

488,575 


Lumber and wood products. 
Paper, pulp, and products _. 
Printing and publishing 


2o 
4 
8 

4 
2 

24 

6 


385, 094 
40, 126 
42, 833 


Chemicals and allied sub- 
stances 




35,903 


Stone,clay,and glass products 

Metal and metal products... 

All other manufacturing 

industries 


1.5,861 
30, 176 

7,649 


6,100 
244, 474 

16,231 






Total manufacturing 


305 


195 


6, 560, 670 


735, 454 


708, 602 


110 


2, 696, 344 


Construction .. 


19 

98 
243 

85 

253 

7 
40 


14 

71 

160 

44 

190 

4 


45, 975 

1, 193, 554 
1, 240, 826 

199, 780 

1, 600, 438 

1,458 




3,278 

139, 945 
112, 871 

16, 800 

154, 578 


5 

27 
83 

41 

63 

3 
40 


15, 174 


Transportation and other public 
utilities > 




197, 355 


Trade 


10.5, 157 
6,491 


668, 266 


Public service— Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business . 


99,705 
374, 135 


Combinations— Predominant in- 
dustry not ascertainable 




2, 261, 701 






















Total 


1,074 


689 


10, 783, 131 


847, 102 


1,138,995 


386 


6,404,849 







> Data incomplete. (See text, p. 16.) 



STATISTICS OF INCOME 



123 



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

Territories — Continued 

NEW JERSEY 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net 


income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related industries 
Mining and quarrying 


143 
114 

345 

765 
89 
65 

112 
70 

218 

255 
176 
783 

546 


71 
54 

181 

415 

49 

30 

77 
41 
158 

148 
118 
391 

323 


$857, 075 
2, 136, 081 

13, 510, 188 
34, 293, 082 
2,211,440 
3, 447, 261 
2,115,343 
1,811.748 
3,341,419 

10, 024, 991 

5, 087, 937 

34, 938, 072 

19, 812, 490 


$6,888 
53, 732 

847, 528 
2, 022, 694 
159, 351 
480, 743 
172,418 
141,514 
48, 917 

296, 867 

272, 909 

2, 952, 872 

1, 777, 429 


$99, 783 
253, 618 

],5.';.5, 241 
4,081, 172 
251,000 
368, 383 
241, 388 
203, 186 
388, 150 

1, 20S, 792 

589, 169 

3, 954, 338 

2, 211, 779 


72 
CO 

164 
350 
40 
35 
35 
29 
GO 

107 

58 

392 

223 


$548, 263 
702, 712 


Manufacturing: 

Food products, beverages, 
and tobacco . . - . 


4, 079, 572 


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. .. . 


5, 624, 749 

1, 042, 070 

1, 782, 666 

428, 929 

425, 553 

452, 799 

1, 144, 157 


Stone.clay ,and glass products 

Metal and metal products... 

All other manufacturing 

industries... 


854, 184 
10, 032, 055 

2, 943, 020 






Total manufacturing 


3,424 


1,931 


130, 593, 971 


9, 173, 302 


15, 052, 598 


1,493 


28, 810, 354 


Construction. 


624 

567 
2,333 

773 

3,092 

65 
627 


435 

347 
1,499 

447 

2,074 

34 


5, 143, 429 

20, 674, 954 
34, 90S, 649 

4, 145, 071 

36, 274, 083 

528, 160 


314, 942 

172, 888 
979, 383 

20, 241 

264, 436 

17, 135 


532, 195 

2, 508, 365 
4, 007, 357 

448, 616 

4, 188, 986 

59, 172 


189 

220 
834 

326 

1,018 

31 

627 


1, 173, 714 


Transportation and other public 
utilities ' 


2, 514, 161 


Trade ^ 

Public service— Professional 

amusements, hotels, etc.. 

Finance — Banking, insurance, 

and related business 


5, 634, 133 
2, 128, 936 
6, 948, 124 


Combinations — Predominant in- 
dustry not ascertainable.. 

Inactive concerns 


1,158,241 
25, 381 








1 




Total 


11,762 


6,892 235. 261.473 


11,002,947 


27, 150, 690 


4,870 


49, 644, 019 






' 





NEW MEXICO 



Agriculture and related industries 
Mining and quarrying .. 


108 
84 

27 


24 
16 

17 


$184, 336 
787, 443 

49,030 


$18, 571 


$17, 107 
97, 175 

2,967 


84 
68 

10 


$1, 194, 993 
286, 625 


Manufacturing: 

Food products, beverages, 


5,855 


51, 288 


Textiles and textile products 




































Lumber and wood products. 


8 


4 


155, 516 


4,764 


18, 220 


4 


166, 714 


Printing and publishing 

Chemicals and allied sub- 


23 

2 
3 
2 

2 


13 

1 

2 
2 


30, 749 

20, 785 
11,163 
11, 555 


5,973 


1,208 

2,990 
895 


10 

1 
1 


72, 530 
62, 404 


Stone,clay,and glass products 

Metal and metal products... 

All other manufacturing 

industries.. 




13,215 


10, 617 






2 


9,894 














Total manufacturing 


67 


39 


278, 798 


27, 209 


23, 280 


28 


376, 045 




10 

39 
242 

63 


8 

25 
167 

39 


18, 420 

147, 557 
1, 524, 297 

62,646 




1,398 

14, 802 
138. 635 

3,160 


2 

14 
75 

24 


192 


Transportation and other public 
utilities ' .. 


4,196 
191,081 


39, 379 


Trade 


283, 1.52 


Public service— Professional, 
amusements, hotels, etc 


76, 678 



1 Data incomplete. (See text, p. 15.) 
10503°— 25t 9 



124 STATISTICS OF INCOME 

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

Territories — Continued 

NEW MEXICO— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Finance— Banking, insurance, 
and related business 

Combination— Prpdominant in- 


223 

4 
101 


130 
2 


$400, 238 
1,806 


$3, 655 


$31,175 


93 

2 

101 


$1,102,752 
30,040 






















Total 


941 


450 


3, 405, 536 


244, 712 


329, 732 


491 


3, 388, 856 







NEW YORK 



Agriculture and related indus- 


406 
833 

1,529 
4,328 
472 
101 
693 
490 
1,922 

1,269 

444 
2,577 

2,443 


175 
231 

827 
2,438 

282 
56 

451 

281 
1,147 

720 

286 
1,356 

1,331 


$1, 431, 783 
29, 518, 659 

121,340,884 
118,497,502 
16,702,111 
14, 430, 749 
10, 713, 791 
17, 963, 772 
47, 301, 580 

162, 555, 356 

14, 550, 028 
127, 563, 852 

133, 123, 530 


$141,110 
5, 367, 898 

10, 022, 435 
9, 625, 068 
2, 088, 315 

10,515,015 

765, 843 

1, 638, 146 

2, 632, 665 

7, 820, 956 

635, 273 
13, 428, 144 

5, 649, 100 


$137, 327 
2, 986, 048 

13, 788, 479 
13, 496, 100 
1, 796, 601 
481, 755 
1, 185, 248 
2, 015, 647 
5, 44S(, 419 

19,261,926 

1, 726, 912 
14, 202, 107 

15, 733, 275 


231 
602 

702 
1,890 
190 
45 
242 
209 
775 

549 

158 
1,221 

1,112 


$8, 891, 199 


Mining and quarrying 


74, 462, 271 


Manufacturing: 

Food products, beverages, 


34, 843, 128 


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 


30, 091, 102 
2, 754, 433 
5, 063, 474 
4, 404. 500 

11,888,381 
8, 319, 670 

15, 272, 062 


Stone, clay, and glass prod- 
ucts.. 


1, 696, 380 


Metal and metal products... 

All other manufacturing 

industries. 


49, 078, 922 
30, 384, 690 






Total manufacturing 


16, 268 


9,175 


784, 743, 155 


64, 820, 960 


89, 131, 469 


7,093 


193, 796,802 


Construction. 


3,184 

3,212 
15, 121 

4,687 

16, 240 

398 
4,513 


1,962 

1,934 

8,863 

2,450 

10, 492 

219 
3 


22, 623, 149 

330, 007, 378 
238, 509, 346 

50, 953, 275 

276, 472, 192 

17,931,766 

165 


2, 940, 173 

4, 623, 740 
20, 868, 168 

1, 177, 163 

11,034,173 

136, 344 


2, 149, 366 

40, 459, 465 
26, 160, 569 

5, 939, 228 

31, 442, 125 

2, 196, 553 


1,222 

1,278 
6,258 

2,237 

5,748 

179 
4,510 


15, 863, 903 


Transportation and other public 
utUities' 


59, 836, 495 


Trade 


80, 407, 801 


Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


20, 543, 079 
84, 388, 376 


Combinations— Predominant in- 
dustry not ascertainable 


3, 753, 799 
26, 802 










Total 


64, 862, 


35, 504 


1,752,190,868 


111,109,729 


200, 602, 150 


29, 358 


541, 970, 527 







NORTH CAROLINA 



Agriculture and related indus- 
tries 

Mining and quarrying 

Manufacturing: 

Food products, beverages, 
and tobacco 

Textiles and textile products. 

Leather and leather prod- 
ucts 

Rubber and rubber goods 

Lumber and wtol products. 

Paper, pulp, and products .. 

Printing and publishing 

' Data incomplete. (See text, p. 15.) 



145 


78 


36 


14 


203 


135 


469 


350 


14 


7 


3 


2 


258 


168 


8 


S 


93 


61 



$184, C.56 
216, 504 



26,315.863 
29. 477. 291 

51, 538 

122, 484 

4, 025, 151 

42, 133 

439, 192 



$22. 774 
5.502 



138,579 
1, 542, 448 

21, 368 
121,004 
454, 400 

12,726 



$8, 623 
25, 196 



3, 252, 302 
3, 469, 973 

2,927 

""431. "998" 

4, 507 

45, 213 



68 
119 

7 
1 

90 
3 

32 



STATISTICS OF INCOME 



125 



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

Territories— Continued 

NORTH CAROLINA— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Manufacturing— Continued. 
Chemicals and allied sub- 
stances 


75 

65 
63 

80 


45 

44 
39 

33 


$2, 862, 456 

551, 56] 
270, 103 

825, 441 


$131,751 

84,112 
31, 561 

107, 667 


$333, 462 

63, 287 
23, 679 

84,203 


30 

21 
24 

47 


$280, 479 


Stone, clay, and glass prod- 


143, 864 


Metal and metal products... 

All other manufacturing 

industries 


202, 787 
407, 570 






Total manufacturing 


1,331 


889 


64, 983, 213 


2, 645, 616 


7, 701, 551 


442 


4, 516, 172 


Construction 


82 

363 
1,673 

306 

1,362 

59 

357 


46 

251 
1,117 

172 

890 

29 


636, 924 

15,934,612 
10, 339, 144 

602, 714 

6, 048, 466 

223,004 


44, 621 

454, 687 
987, 229 

4,045 

66, 536 

19, 743 


66, 629 

1, 904, 856 
993, 791 

50,640 

693, 242 

21, 429 


36 

112 
656 

134 

472 

30 

357 


247, 291 


Transportation and other public 
utilities • 


267, 574 


Trade 


2, 273, 932 


Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 


287. 643 
1, 443, 861 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns . 


96,421 
150 














Total 


5,714 


3,486 


99, 169, 237 


4, 250, 753 


11,465,957 


2,228 


9, 786, 038 







NORTH DAKOTA 



Agriculture and related indus- 
tries ^ 

Mining and quarrying 


78 
29 

54 
3 

4 


22 
15 

33 
2 

2 


$28, 612 
115,817 

188, 677 
1,159 

17, 844 


$3,095 
29, 219 

16, 981 


$1,114 
8,207 

15, 493 


56 
14 

21 

1 

2 


$222, 803 
65, 437 


Manufacturing: 

Food products, beverages, 


54, 485 


Textiles and textile products. 


17, 730 


Leather and leather prod- 




1,906 


111,318 


Rubber and rubber goods 






Lumber and wood products . 


6 










5 


9,954 


Paper, pulp, and products.. 












Printing and publishing 


43 

6 

7 
6 

6 


31 

3 

2 
3 

3 


86,613 

717, 042 

3,782 
222, 961 

9,112 




6,212 

95, 900 

146 
27, 503 


12 

3 

5 
3 

3 


13,915 


Chemicals and allied sub- 
stances 




6,378 


Stone, clay, and glass prod- 
ucts 




34,364 


Metal and metal products .. 




10, 626 


All other manufacturing 
industries . 


7,332 


7,202 








Total manufacturing 


134 


79 


1,247,190 


24, 313 


147, 160 


55 


265,972 


Construction 


22 

145 
1,124 

94 

1,153 

8 
61 


14 

83 
766 

61 

484 
5 


56,040 

257, 190 
2, 122, 373 

89, 439 

805, 335 

26, 225 


1,928 

525 
257, 418 


4,951 

24, 721 
110, 525 

3,990 

35, 345 

2,350 


8 

62 
358 

33 

669 

3 
61 


26, 848 


Transportation and other public 
utilities' 


130, 191 


Trade 


1, 200, 121 


Public service — Professional, 


64,974 


Finance— Banking, insurance. 


30, 200 


2,588,651 


Combinations— Predominant in- 


7,878 






117 














Total 


2,848 


1,529 


4,748,221 


346, 698 


338, 363 


1,319 


4, 572, 992 







> Data incomplete. (See text, p. 15.) 



126 



STATISTICS OF INCOME 



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

Territories — Continued 



OHIO 







Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net 


income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


DeHcit 


Agriculture and related indus- 


204 
1,016 

789 
376 
122 
101 
315 
118 
565 

394 

423 
1,826 

856 


106 
483 

456 

233 
76 
36 

226 
84 

393 

243 

283 
972 

495 


$704, 814 
27, 643, 690 

12. 444, 698 

11,399,635 
8, 336, 356 

12, 867. 795 
7, 334, 742 
6, 552, 473 

12, 449, 198 

34,205,251 

16, 842, 386 
90, 941, 332 

33, 144, 877 


$124, 134 
4, 696, 592 

919, 788 
1, 268, 949 
498, 631 
7, 542, 328 
850, 220 
476, 091 
397, 603 

1,961,480 

261, 483 
21, 807, 433 

3, 633, 794 


$56, 189 
2,816,141 

1,382,759 

1,350,231 

1, 283, 058 

6a3, 950 

884, 875 

752, 960 

1, 444, 929 

3,971,181 

1,930,809 
8, 563, 391 

3, 642, 650 


98 
533 

333 
143 
46 
65 
89 
34 
172 

151 

140 
854 

361 


$612,037 


Mining and ( 

Manufacturi 

Food pr 

and tol 

Textiles i 

Leather a 

Rubber 8 

Lumber 

Paper, p 

Printing 

Chemica 

stances 

Stone, cl 


luarrying 


7, 800, 072 


Qg: 

oducts, beverages, 


9, 222, 335 


md textile products, 
nd leather products 
nd rubber goods — 
and wood products, 
[lip, and products. - 

and publishing 

s and allied sub- 


2, 486, 059 
1,922,849 
13, 123, 654 
2, 809, 550 
553, 422 
1, 872, 054 

2, 223, 004 


ay, and glass prod- 


2, 065, 815 


Metal an 

All other 

dustrie 


d metal products... 
manufacturing in- 


42, 396, 974 
6, 186, 305 






Total manufacturing 


5,885 


3,497 


245, 518, 743 


39, 617, 800 


25, 890, 793 


2,388 


84, 862, 021 


Construction 
Transportati 




848 

934 
5,333 

1,244 

4,611 

113 
1,202 


505 

651 
3,403 

709 

3,087 
54 


5,618,750 

40,423,300 
55, 290, 292 

7,450,856 

35, 920, 143 

604, 168 


292, 274 

724, 520 
5, 426, 175 

149, 924 

941,441 


582, 148 

4, 895, 668 
5,730,833 

819,419 

3, 840, 220 

70, 199 


343 

283 
1,930 

535 

1,524 

59 
1,202 


3, 038, 644 


on and other public 


3, 297, 240 


Trade - -- 


15, 084, 570 


Public se 
amusemen 

Finance— Ba 
and related 

Combination 


rvice— Professional, 

s, hotel, etc.- 

nking, insurance, 
business .. 


3, 287, 537 
25, 983, 625 


s— Predominant in- 


681, 104 


Inactive concerns.. 




14, 752 












Total 


21, 390 


12, 495 


419, 174, 756 


51, 972, 860 


44, 701, 610 


8,895 


144,661,602 











OKLAHOMA 



Agriculture and related industries 


92 

1,055 

108 
12 
3 
1 

16 

1 

86 

126 

33 

73 

45 


55 
334 

71 
9 
1 
1 

12 
1 

63 

69 

19 
40 

26 


$274,500 
7, 510, 294 

7.54, 209 

96, 675 

1, 458 

1,448 

149, 197 

121 

392, 269 

6, 992, 251 

316, 006 
859, 774 

333, 764 


$73, 013 
1,725,033 

187, 935 


$6,147 
683, 532 

59,237 
10, 461 


37 
721 

37 
3 
2 


$1, 563, 437 
29, 932, 8.58 


Manufacturing: 

Food products, beverages, 


474, 676 


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

Prmting and publishing 

Chemicals and allied sub- 
stances 


24, 407 




5,593 








26,328 


13, 748 


4 


9,957 


10,590 

1,661,834 

31, 593 
376, 886 

14,910 


39, 942 

654, 687 

33, 474 
54, 887 

37, 033 


33 

57 

14 
33 

19 


94, 113 
5, 5.55, 429 


Stone, clay, and glass prod- 
ucts . .. 


199, 960 


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


560, 845 
109,014 






Total manufacturing 


504 


302 


9, 897, 172 


2, 310, 076 


903,469 




202 


7, 033, 994 



1 Data incomplete. (See text, p. 15.) 



STATISTICS OP INCOME 



127 



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

Territories — Conti nued 

OKLAHOMA— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Construction .. 


129 

217 
1,407 

267 

1,288 

25 
766 


82 

139 

838 

169 

766 

16 


$1, 157, 813 

7, 205, 224 
6, 902, 619 

728,060 

5,734,891 

45, 971 


$5, 031 

47, 922 
626, 358 

11,992 

43,572 


$130, 753 

875, 562 
652, 334 

66,400 

602, 750 

3,306 


47 

78 
569 

98 

522 

9 
766 


$408,468 

679, 713 
3, 719, 816 

187, 964 

3, 404, 219 

74, 143 


Transportation and other public 
utilities ' . 


Trade 


Public service — Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business . . 


Combinations— Predominant in- 
dustry not ascertainable 


Inactive concerns.. 


















Total 


5,750 


2,701 


39, 456, 544 


4, 842, 997 


3,924,253 


3,049 


47, 004, 612 





OREGON 



Agriculture and related industries 
Mining and quarrying 


324 
151 

235 

37 

12 

5 

245 

9 

91 

23 

36 
94 

73 


109 
30 

143 
24 
6 
3 
139 
6 
58 

9 

25 

48 

31 


$2, 265, 502 
168, 643 

1,646,260 

986, 933 

41,217 

11. 878 

7, 079, 248 

1, 062, 389 

1, 129, 257 

73, 330 

673, 464 
223,254 

222,490 


$132, 208 
2,439 

125, 525 
19, 321 
12, 919 


$253,511 
16, 675 

169, 235 
118, 732 
2,618 
1,093 
855, 270 
131,948 
132, 589 

7,935 

80, 710 
17,690 

23,174 


215 
121 

92 
13 
6 
2 
106 
3 
33 

14 

11 
46 

42 


$1, 970, 295 
586, 412 


Manufacturing: 

Food products, beverages, 
and tobacco 


1, 923, 368 


Textiles and textile products. 
Leather and leather products 
Rubber and rubber goods 


37,500 
20,488 
10,868 


Lumber and wood products.. 
Paper, pulp, and products... 

Printing and publishing 

Chemicals and allied sub- 
stances 


776, 885 

580 

1,480 

3,241 

24,278 
21, 172 

15, 147 


2, 813, 162 
28,225 
205, 047 

50,550 


Stone, clay, and glass prod- 
ucts 


112, 093 


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


229, 992 
246, 343 






Total manufacturing 


860 


492 


13, 149, 720 


1, 000, 548 


1, 540, 994 


368 


5,677,636 


Construction 


126 

377 
1,020 

380 

1,198 

40 
658 


72 

222 
604 

241 

611 

18 


467, 307 

2,042,174 
6, 039, 066 

977, 394 

2, 748, 919 

33,728 


10, 055 

12, 789 
511, 604 

12, 773 

80,317 

524 


47,483 

227, 536 
600, 447 

90, 264 

250, 481 

1,976 


54 

155 
416 

139 

587 

22 
658 


1, 640, 477 


Transportation and other public 
utilities i 


698, 813 


Trade 


3, 665, 107 


Public service — Professional, 
amusements, hotels, etc 

F i n a n c e — Banking, insurance, 
and re'lated business 


360, 210 
5, 580, 257 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 


95, 502 
52, 966 














Total 


5,134 


2,399 


27, 892, 453 


1, 763, 257 


3, 029, 367 


2,735 


20, 327, 675 







PENNSYLVANIA 



Agriculture and related industries 

Mining and quarrying 

Manufacturing: 

Food products, beverages, 

and tobacco 

Textiles and textile products 
Leather and leather products. 

Rubber and rubber goods 

Lumber and wood products.. 
Paper, pulp, and products... 

' Data incomplete. (See text, p. 15.) 



176 


68 


2,109 


1,017 


918 


523 


1,034 


674 


149 


91 


28 


12 


347 


253 


153 


94 



$543, 488 
64, 668, 276 



33, 748, 159 
93, 035, 226 
7, 141, 520 
1,313,855 
8, 849, 215 
4, 009, 513 



$11,018 
6, 266, 229 



415,608 

4, 486, 596 
960, 525 
123, 796 

1,171,300 
349, 122 



$54, 349 
5, 952, 262 



4, 108, 955 

11,001,607 

733, 029 

96, 394 

928, 672 

451,047 



108 
1,092 



395 
360 

58 
16 
94 
59 



$1, 466, 514 
42, 249, 987 



8,511,783 
5, 649, 097 
3, 264, 379 
521, 484 
2, 393, 730 
1. 020. 800 



128 



STATISTICS OP INCOME 



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

Territories — Continued 

PENNSYLVANIA-Continued 



' 


Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Printing and publishing- . . 


523 

502 

452 

1,521 

761 


374 

290 
280 
836 

453 


$38, 724, 957 
28,660,115 
31,925,222 

106, 124, 482 

23. 423. 971 


$287, 372 

5, 115, 969 

1, 062, 050 

14, 665, 018 

1, 674, 080 


$4, 748, 713 
2, 910, 284 
3,817,197 

11,504,469 

2, 691, 806 


149 
212 
172 
685 

308 


$2, 336, 809 
3, 656, 868 
2, 965, 069 

43, 789, 816 

S 78Q 7.19 


Chemicals and allied substances.. 
Stone, clay, and glass products... 

Metal and metal products 

All other manufacturing indus- 
tries 








Total manufacturing 


6.388 


3,880 '377,016,235 


30,311,436 


42, 992, 173 


2, 508 1 76, 899, 587 


Construction 


626 

1,573 
4,150 

1,061 

3,737 

118 
1,416 


368 

1,126 
2,540 

604 

2,598 

55 


5, 236, 121 


100, 822 


591,986 

9, 920, 949 

7, 875, 808 

961, 624 

10, 461, 593 

145, 899 


258 5, 265, 094 

447 5,913,831 
1, 610 19, 089, 810 
i 
457 i 3, 145, 173 

1, 139 17 F,W 778 


Transportation and other public 
utilities' 


80, 590, 936 
68, 585, 635 

8, 081, 757 

87, 513, 129 

1,461,917 


187, 128 
3, 668, 913 

47, 968 

290, 269 

234, 539 


Trade 


Public service — Professional, 
amusements, hotels, etc 

F i n a n c e — Banking, insurance, 
and related business 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 


63 
1,416 


2, 318, 592 
64 288 








1 




Total 


21,354 


12, 256 


683, 697, 493 


41,118,322 78.956.643 


9,098 l?.-?. 9flfi. 1.54 













RHODE ISLAND 



Agriculture and related industries 
Mining and quarrying . 


21 
14 

45 
253 
8 
8 
8 
17 
37 

37 

7 
267 

97 


14 
4 

22 

161 
5 
5 
8 
11 
27 

25 

6 

128 

54 


$45, 953 
24, 523 

206,129 
30,279,112 

132, 837 
291,470 
107, 275 
467, 148 
1,313,204 

1, 297, 068 

92. 397 
4,868,317 

2, 255, 332 


$3,756 


$2, 897 
2,190 

23, 125 
3,795,130 
14,874 
35, 866 
7,640 
44, 432 
100,112 

159,110 

10, 391 

538, 520 

246, 102 


7 
10 

23 
92 
3 
3 


$43, 691 
83, 473 

451 357 


Manufacturing: 

Food products, beverages, 
and tobacco .... 


715 

396. 281 

9,065 

841 

30, 622 

96,282 

513 


Textiles and textile products. 
Lent her and leather products. 
Rubber and rubber goods... 
Lumber and wood products.. 


2, 939, 864 
14,016 
33, 083 


Paper, pulp, and products.. 

Printing and publishing 

Chemicals and aUied sub- 


6 
10 

12 

1 
139 

43 


50, 573 
69, 076 

308 505 


Stone, clay, and glass products 




2,084 


Metal and metal products 

All other manufacturing in- 
dustries 


424, 651 
232, 107 


2, 748, 195 
376, 044 




Total manufacturing 


784 


452 


41,310,289 1 1,191,077 


5, 035, 308 


332 


6, 998, 797 


Construction.. . 


89 

87 
465 

112 

439 

15 
211 


50 

59 
299 

69 

296 

7 


335, 030 

5, 279, 755 
7,021,963 

522, 035 

4, 358, 822 

2, 714, 807 


26, 750 

18,848 
299,898 

5,164 

184, 189 

367, 254 


29,487 

647,951 
792, 015 

55,232 

445, 617 

292, 552 


39 

28 
166 

43 

143 

8 
211 


714 559 


Transportation and other public 
utilities ' . 


144 856 


Trade. 


1, 303 303 


Public service — Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


433, 333 
15 786 84'' 


Combinations — Predominant in- 
dustry not ascertainable 

Inactive concerns . . 


32, 406 













Total 


2,237 


1,250 


61, 613, 177 


2, 096, 936 


7, 303, 249 


987 


25, 541, 260 





'Data incomplete. (See text, p. 15.) 



STATISTICS OF INCOME 



129 



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

Territories — Contimied 

SOUTH CAROLINA 





Total 
num- 
ber of 
corpo- 
rations 


Corporations r 


sporting net 


income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related industries 


129 
22 

128 

148 

2 

1 
79 

2 
52 

62 

20 
22 

28 


64 
12 

74 
121 


$408, 183 
138, 024 

309, 352 
20, 253, 080 


$90, 010 
3,083 

28,507 
2, 164, 113 


$29, 277 
15, 206 

24, 117 
2, 274, 663 


65 
10 

54 
27 
2 
1 
26 


$289, 261 
99, 743 


Manufacturing: 

Food products, bev.erages. 


315, 852 


^ 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- 


275, 267 
2,139 










330 


53 

2 

25 

33 

12 
10 

■ 10 


1,031,786 
145,333 
55, 571 

317,511 

66, 491 
14, 668 

147, 716 


331, 300 


81,093 
15, 759 
3,738 

20, 181 

5,781 
95 

20, 293 


249, 984 




27 

29 

8 
12 

18 


96, 568 


118, 568 

2,145 
2,134 


440. 017 


Stone, clay, and glass prod- 
ucts . 


30, 315 


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


595,012 
43, 947 








Total manufacturing 


544 


340 


22, 341, 508 


2, 646, 767 


2, 445, 720 


204 


2, 049, 431 




55 

260 
1,298 

135 

1,096 

32 

435 


26 

196 
656 

78 

638 

17 


168, 545 

1, 238, 999 

2, 788, 849 

173, 190 

2, 047, 655 

20, 477 




16,963 

133, 943 
204, 898 

12, 175 

160, 444 

669 


29 

64 
642 

57 

458 

15 
435 


300, 568 


Transportation and other public 
utilities' 


12, 305 

478, 910 

7,121 
37, 090 


439, 185 


Trade 


3, 709, 940 


Public service — Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business. . 


126, 748 
2, 429, 173 


Combinations— Predominant in- 
dustry not ascertainable 


73, 670 




686 














Total 


4,006 


2,027 


29, 325, 430 


3, 275, 286 


3, 019. 195 


1,979 


9, 518, 405 







SOUTH DAKOTA 



Agriculture and related industries 


68 

48 

89 
2 


18 
10 

59 
1 


$18, 331 
15, 571 

284, 145 

883 


$214 


$189 
754 

27, 119 


50 
38 

30 

1 


$322, 908 
163, 088 


Manufacturing: 

Food products, beverages, 


3,257 


153,600 


Textiles and textile products. 
Leather and leather products 


2,155 






















Lumber and wood products. 
Paper, pulp and products. .. 

Printing and publishing 

Chemicals and allied sub- 


8 

1 

41 

2 

15 
15 

7 


4 

1 
25 

2 

8 
6 

3 


45, 369 

183 

70, 988 

5,246 

11, 137 
20, 867 

1,115 


891 


4,941 


4 


30,900 


10, 586 


4,085 

268 

246 
1,864 


16 


114,498 


Stone, clay, and glass prod- 




7 
9 

4 


20,236 


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




92, 219 




3,428 










Total manufacturing 


180 


109 


439, 933 


14, 734 


38, 523 


71 


417, 036 


Construction . 


30 

236 
963 

122 


17 

171 
611 

76 


97,829 

511,323 
2, 189, 965 

107, 470 


24,836 


6,690 

48, 948 
142, 766 

6,696 


13 

65 
352 

46 


23,886 


Transportation and other public 


103, 020 


Trade ... 


287, 476 
600 


1, 339, 901 


Public service — Professional, 
amusements, hotels, etc 


51,763 



'Data incomplete. (See text, p. 15.) 



130 



STATISTICS OF INCOME 



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

Territories — Continued 

SOUTH DAKOTA— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Finance— Banking, insurance, 


933 

10 
223 


507 
6 


$1, 162, 838 
16, 446 


$25, 244 
9,586 


$68, 606 
110 


426 

4 
223 


$1, 276, 310 

5,703 
269 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 














Total.. 


2,813 


1,525 


4, 569, 706 


362, 690 


313, 282 


1,288 


3, 703, 884 





TENNESSEE 



Agriculture and related industries 


98 
236 

267 
124 
10 
3 
203 
11 
84 

92 

59 
105 

86 


58 
112 

162 

92 

6 


$289, 987 
3, 153, 244 

3, 660, 421 

4,619,108 

225, 095 


$18, 338 
262, 117 

77, 840 

545, 787 

305 


$25, 269 
352, 800 

462, 436 
500, 080 
27,415 


40 

124 

105 
32 
4 
3 
68 
3 
29 

45 
22 
35 

44 


$223, 931 
1, 157, 507 


Manufacturing: 

Food products, beverages, 
and tobacco 


1, 124, 406 

629, 758 

427, 388 

21 859 


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 


135 
8 
55 

47 
37 
70 

42 


6, 494, 664 
167,519 
992, 772 

4,350,349 
2, 218, 654 
1, 995, 770 

1, 077, 327 


994, 301 
118,924 
30, 786 

193, 752 


685, 944 

5, 0f)8 

112,813 

515,517 
273, 131 
197, 316 

109, 900 


1, 149, 202 
117,371 
174, 374 

595, 476 


Stone, clay and glass products 


93 525 


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


350, 284 
151, 135 


316,890 
203, 282 






Total manufacturing 


1,044 


654 


25, 801, 679 


2,463,114 


2, 889, 620 


390 


4, 853, 531 


Construction 


89 

294 
1,406 

271 

1,107 

39 
322 


64 

197 
928 

166 

817 

19 


695, 556 

4, 297, 909 
12, 646, 928 

1, 582, 346 

7, 997, 450 

1,259,366 


19, 597 

832, 266 
1, 458, 213 

7,355 

46, 974 

213, 362 


75, 693 

432, 432 
1, 327, 924 

175, 376 

858, 341 

128,312 


35 

97 

478 

105 

290 

20 
322 


206, 061 
1,046 877 


Transportation and other public 
utilities' 


Trade 


3, 377, 309 


Public service — Professional, 
amusements, hotels, etc 

F i n a n c e — Banking, insurance, 
and related business 


228, 912 
1, 156, 269 


Combinations— Predominant in- 
dustry not ascertainable 


500, 021 














Total 


4,906 


3,005 


57,724,465 


5, 321, 336 


6, 265, 767 


1,901 


12,750,418 







TEXAS 



Agriculture and related industries 

Mining and quarrying 

Manufacturing: 

Wood products, beverages, 

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 sub- 
stances 

Stone, clay,and glass products 

'Data incomplete. (See text, p. 15.) 



482 


322 


780 


214 


353 


221 


64 


37 


15 


6 


2 


2 


118 


80 


7 


4 


170 


106 


228 


140 


69 


38 



$1, 307, 827 
2, 300, 500 



5, 054, 782 
1,241,871 

148, 294 

2,768 

6, 287, 438 

103, 955 
1, 365, 797 

15, 182, 085 
1, 792, 674 



$87, 254 
223, 569 



328,316 
233, 104 
102, 626 

"556,834" 

19, 181 

103, 936 

743, 729 
5,185 



$93, 787 
238, 515 




STATISTICS OF INCOME 



131 



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

Territories — Continued 

TEXAS— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Manufacturing — Continued. 
Metal and metal products... 
All other manufacturing in- 
dustries 


126 
104 


69 
59 


$1, 741, 874 
1,076,100 


$151, 305 
256,071 


$187,611 
94, 176 


57 
45 


$958, 135 
432, 084 




Total manufacturing 


1,256 


761 


33, 997, 638 


2, 500, 287 


3, 857, 473 


495 


17, 525, 749 


Construction 


135 

671 
2,786 

517 

2,499 

33 

432 


92 

476 
1,715 

330 

1,570 

17 


2, 450, 947 

9,277,011 
29, 996, 498 

1,838,073 

11,973,713 

857, 182 


174, 997 

66, 405 
1,836,912 

56,928 

360, 335 

26,267 


271, 257 

1,100,479 
3, 518, 484 

176, 896 

1, 107, 688 

101,644 


43 

195 
1,071 

187 

929 

16 
432 


657, 588 

4,660,217 
8, 915, 766 

723, 585 

11,233, 197 


Transportation and other public 

utilities ' 


Trade. 


Public service — Professional, 

amusements, hotels, etc. 

F i n a n c e— Banking, insurance, 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns . . . . 


177,222 
1,116 














Total 


9,591 


5,497 


94, 059, 389 


5, 332, 954 


10, 466, 223 


4,094 


75, 424, 343 





UTAH 



Agriculture and related indus- 
tries . 


184 

488 

123 
20 
6 
3 
5 
2 
41 

17 

24 
30 

32 


87 
73 

94 
14 
4 
1 
5 
2 
26 

9 

12 
15 

14 


$401. 041 
4, 875, 656 

3, 607, 659 
96, 949 
5,947 
4,261 
65, 796 
24, 425 
264, 959 

734, 542 

314, 651 
26, 167 

212, 553 


$211,167 
372, 975 

2,215,115 
16, 758 


$13, 541 
560, 743 

146, 372 
6,944 


97 
415 

29 
6 
2 
2 


$426, 393 
2, 356, 066 

874, 314 
29,088 
11 402 




Manufacturing: 

Food products, beverages. 


Textiles and textile products. 
Leather and leather products- 


Rubber and rubber goods. 




283 

7,225 

2,255 

29,914 

90, 818 

37, 670 
1,412 

22,859 


34, 321 


Lumber and wood products. . 




Paper, pulp and products 


4,382 






Printing and publishing 


15 

8 

12 
15 

18 


57, 778 
24, 586 
28 536 


Chemicals and allied sub- 
stances 




Stone, clay, and glass prod- 
ucts 




Metal and metal products ... 




335,924 
108. 900 


All other manufacturing in- 
dustries 


13, 823 


Total manufacturing 


303 


196 


5, 257, 909 


2, 250, 078 


345, 752 


107 


1, 504, 849 


Construction ... 


59 

127 
763 

153 

572 

20 
382 


34 

80 
454 

76 

342 

7 


483, 131 

250, 698 
2, 473, 520 

567, 407 

2, 2Q9, 435 

10, 103 


38, 123 

18, 602 
155, 930 

2,606 

152, 710 


50, 571 

20, 250 
218, 970 

60, 082 

203, 597 

429 


25 

47 
309 

77 

230 

13 

382 


280,025 
312 830 


Transportation and other public 
utilities' 


Trade 


2, 194, 594 

245, 995 

1 991 314 


Public s e r V i c e— Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business 


Combinations — Predominant in- 
dustry not ascertainable 


89, 314 
38 


Inactive concerns 
















Total. 


3,051 1 1-349 


16, 528, 900 


3, 202, 191 


1, 473, 935 


1,702 


9, 401, 418 









' Data incomplete. (See text, p. 15.) 



132 



STATISTICS OF INCOME 



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

Territories — Continued 

VERMONT 





Total 
num- 
ber of 
corpo- 
rations 


• 
Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 

profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 


28 
22 

64 
31 
4 
1 
57 
19 
24 

15 

61 
42 

30 


14 
12 

51 
23 
2 
1 
34 
14 
18 

9 

28 
22 

18 


$16,411 
226, 392 

475, 578 

1, 130, 663 

31.469 

631 

885, 389 

286, 540 

153, 529 

113,351 

1, 39G, 089 
454, 666 

667, 309 




$903 
26, 703 

42, 690 

112,543 

3.777 


14 
10 

13 

8 
2 


$111,215 






154,209 


Manufacturinii: 

Foodp roducts, beverages, 


.1!6, 178 
220, 317 


173.636 


Textiles and textile products _ 
Leather and leather products. 
Rubber and rubber goods 


205, 343 
70, 672 


Lumber and wood products _ 

Paper, pulp and products 

Printing and publishing 


39. 132 
113, 422 


103. 222 
20, 993 
22, 155 

14,036 

169. 897 
47. 789 

78, 400 


23 
5 
6 

6 

33 
20 

12 


160. 723 
354. 280 
39, 122 


Chemicals and allied sub- 




11,845 


Stone, clay, and glass prod- 
ucts - -- 


4. 906 

82,719 

59, 766 


327, 675 


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


438, 100 
217. 150 






Total manufacturing 


348 


220 


5,59.5,214 


526, 440 


615, 502 


128 i 1,998.546 




6 

112 
243 

53 

1S2 

37 


5 

82 
174 

40 

131 

4 


4,638 

274, 436 
1,233,059 

80,709 

1,810,571 

4,515 






1 

30 
69 

13 

51 

1 
37 


1,496 


Transportation and other public 




23, 541 

98, 456 

4,407 
202, 644 


165, 186 


Trade ...^.. 


236,371 


252, 766 


Public s e r V i c e— Professional, 


20,137 


Finance— Banking, insurance, 
and related business 


2,987 


920, 916 


Combinations— Predominant in- 


2,460 






















Total 


1,036 


682 


9, 245, 945 


765, 798 


972, 216 


354 


3. 626, 931 







VIRGINIA 



Agriculture and related Industrias 


124 

201 

273 
69 

18 

1 

145 

27 

87 

97 
55 
107 

71 


41 
109 

160 
40 

7 


$76, 282 
5,978,611 

3, 428, ,502 
5, 105, 274 
2, 105, 460 


$6, 073 
194, 974 

36, 325 
70, 423 
59, 152 


$3,712 
707, 721 

408, 448 
622, 815 
255, 104 


83 
92 

113 
29 
11 

1 
59 

7 
21 

47 
18 
62 

35 


$457, 640 
3,273,411 


Manufactming: 

Food products, beverage?, 
and tobacco . _ .. 


1, 307, 763 


Textiles and textile products. 
Leather and leather products. 


532, 007 
136, 366 
26. 580 


Lumber and wood products . 

Paper, pulp and products 

Printing and publishing 

Chemicals and allied sub- 
stances 


86 
20 
66 

50 
37 

45 

36 


2, 943, 287 
1, 182, 984 
1,162,531 

1, 05S, 664 

475, 083 

. 510,433 

1, 080, 833 


432, 904 
527, 492 
56, 950 

638, 229 
74, 200 
129.060 

52. 842 


306, 837 
118,203 
128, 491 

48,513 
44, 600 
43, 424 

124, 357 


1, 092, 459 
49, 685 
149, 106 

7, 037, 384 


Stone, clay, and glass products 
Metal and metal products. .. 
All other manufacturing in- 
dustries 


164,773 
672, 025 

460, 712 






Total manufacturing 


950 


647 


19, 059, 051 


2, 077, 577 


2, 100, 792 


403 

56 

97 
636 


11,628,860 




122 

290 
1,754 


66 

193 
1,118 


3, 073, 930 

30, 190, 974 
11,453,456 


23,666 
246, 466 


371, 410 
3. 743. 772 


521,816 


Transportation and other public 
utilities' -. 


3,086,134 


Trade 


1,525,982 1 1,157,707 


4,727,959 



1 Data incomplete. (See text p. 16.) 



STATISTICS OF INCOME 



133 



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

Territories — Continued 

VIRGINIA— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 
and 

profits 
tax 


Num- 
ber 


Deficit 


Public service — ProfessioMal, 
amusements, hotels, etc.- 

Finance— Banking, insurance, 
and related business . 


275 
1,574 

43 

310 


148 

1,022 

24 


$975, 524 
9, 887, 027 
2, 319, 875 


$7, 349 
53, 851 


$99, 616 

1,062,925 

286,668 


127 

552 

19 
310 


$377, 578 
1,501,825 


Combinations— Predominant in- 
dustry not ascertainable 


88,090 






3,605 














Total 


5,643 


3,268 


83,014,730 


4, 135, 938 


9, 534, 323 


2,375 


25,666,918 







WASHINGTON 



Agriculture and related industries 


558 
526 

353 
67 
10 
8 

488 
15 

154 

63 
56 
223 

124 


207 
57 

178 

40 

7 

2 

306 
7 

113 

24 
36 
108 

58 


$9,670,314 
871, 201 

3,426,554 
318, 510 
62, 372 

771 

14,064,265 

1, 068, 432 

698, 814 

165, 067 
1, 044, 689 
2,000,120 

236.043 


$1, 168, 463 
37,802 

481, 283 
157, 424 


$1,047,321 
98,348 

347, 262 
13, 660 
6,553 


351 
469 

175 
27 
3 
6 

182 
8 
41 

39 
20 
115 

66 


$2,977,378 
2, 535, 388 


Manufacturing; 

Food products, beverages, and 
tobacco 


4,498,370 


Textiles and textile products. 


99, 476 
30, 955 






182, 972 


Lumber and wood products. 
Paper, pulp and products 


1, 651, 604 
5,889 


1, 507, 099 
132, 055 
98, 963 

17, 264 
122, 782 
215, 153 

17, 142 


2, 502, 071 
75, 534 
143, 343 


Chemicals and allied sub- 
stances 


1,486 
13, 309 
161, 840 

32, 377 


290, 820 


Stone, clay, and glass products 
Metal and metal products... 
All other manufacturing in- 
dustries 


100, 086 
696, 261 

308,417 








Total manufacturing 


1,561 


879 23. 085, 637 


2, 505, 212 


2,477,933 


682 


8,928,305 


Construction 


168 

592 


85 

387 
1,209 

335 

1,149 

19 


3,092,285 

5, 070, 618 
10,666,304 

1,780,266 

5, 511, 224 

116, 725 


64,357 

190. 200 
1,443,027 

37, 702 

251,081 

3,521 


366, 546 

556, 931 
971,077 

171,304 

491,630 

11,067 


83 

205 
918 

309 

1,137 

36 

1,285 


556, 940 


Transportation and other public 

utilities 1 ... 


1,231,609 


Trade..- 

Public service — Professional, 

amusements, hotels, etc. 

F i n a n ce— Banking, insurance, 


2,127 

644 

2,286 

55 
1,285 


5, 250, 071 

819, 420 

8,853,597 


Combinations— Predominant in- 
dustry not ascertainable- 

Inactive concerns... 

Total 


288. 183 
886 
















9,802 


4,327 


59, 864, 574 


5,701,365 


6,195,157 1 5,475 

1 


31,441,777 



WEST VIRGINIA 



Agriculture and related indus- 
tries... 

Mining and quarrying 

Manufacturing: 

Food products, beverages, 
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 

' Data incomplete. (See text p. 15.) 



102 


27 


1,233 


722 


139 


81 


21 


16 


4 


4 


4 


1 


127 


70 


8 


5 


63 


42 



$135, 973 
30,311,671 



2, 299, 560 

821, 760 

301, 556 

13, 894 

2, 063, 696 
119, 115 
309, 394 



$80,029 
3, 610, 281 



7,730 

30,845 

277, 367 

748 

473, 567 



5,368 



$4,122 
3, 282, 174 



273, 524 

96, 746 

2,513 

1,393 

202, 099 

13, 889 

31, 168 



75 
511 



$300, 552 
5, 345, 708 



595, 513 
40,690 



127,978 

1, 219, 424 

67,903 

55, 893 



134 



STATISTICS OF INCOME 



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

Territories — Continued 

WEST VIRGINIA— Continued 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 

and 
profits 

tax 


Num- 
ber 


Deficit 


Manufacturing— Continued. 
Chemicals and allied sub- 
stances . 


42 

116 
85 

28 


25 

76 
46 

17 


$5, 003, 406 

4, 182, 624 
2, 221, 028 

487, 275 


$99, 154 

151, 351 
302, 767 

1,512 


$610, 675 

494, 705 
233, 114 

58,423 


17 

40 
39 

11 


$250, 157 

688, 350 
1, 125, 673 

109, 860 


Stone, clay, and glass prod- 
ucts 


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




Total manufacturing 


637 


383 


17, 823, 308 


1, 350, 409 


2, 018, 249 


254 ' 4,281,441 


Construction ..... 


92 

223 
1,069 

171 

1,043 

25 
253 


63 

158 
753 

97 

745 

14 


378, 947 

4, 822, 487 
9, 803, 026 

720, 119 

7, 477, 951 

294,291 


10, 867 

3,469 
429, 468 

5, 704 

16, 794 


34, 176 

582, 039 
1, 044, 170 

72,322 

800, 070 

34,506 


29 1 22.'i 837 


Transportation and other public 
utilities 1 


65 
316 

74 

298 

11 
253 


428, 034 
1, 948, 089 

305, 112 

985, 717 


Trade . . . 


Public service— Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business 


Combinations— Predominant in- 
dustry not ascertainable 


25, 485 


Inactive concerns 




216 














Total 


4,848 


2,962 


71, 767, 773 


5, 507, 021 


7,871,828 


1,886 


13, 846, 191 







WISCONSIN 



Agriculture and related indus- 
tries 


287 
219 

1,178 
208 
114 
12 
304 
95 
253 

95 

102 

652 

431 


117 
67 

767 
125 

72 

2 

197 

53 
178 

48 

65 
330 

207 


$768, 437 
453, 460 

9, 291, 725 
7, 299, 704 
4, 066, 832 
338, 773 
8, 246, 497 
6, 341, 488 
3, 465, 230 

5, 339, 216 

910, 424 
30, 191, 932 

7, 270, 708 


$60, 510 
12, 743 

464,108 
324, 534 
607, 732 


$78, 843 
45, 486 

1,029,195 
854, 194 
423,237 
42, 096 
824,294 
749, 521 
405, 548 

604,782 

100,029 
3, 456, 971 

747, 435 


170 
152 

411 
83 
42 
10 

107 
42 
75 

47 

37 
322 

224 


$1, 109, 684 


Mining and quarrying 


472, 162 


Manufacturing: 

Food products, beverages, 
and tobacco . 


4, 592, 875 


Textiles and textile products. 
Leather and leather products. 
Rubber and rubber goods . 


1, 087, 741 

1, 198, 361 

28.S, 586 


Lumber and wood products. 
Paper, pulp, and products... 

Printing and publishing 

Chemicals and allied sub- 
stances . . 


1, 500, 273 
322, 683 

2,730 

456, 675 

35, 989 

2, 751, 634 

1, 222, 290 


3, 860, 450 

1, 288, 053 

314, 242 

397, 615 


Stone, clay, and glass prod- 
ucts 


854, 854 


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


12, 326, 464 
1, 878, 253 






Total manufacturing 


3,444 


2,044 


82, 762, 529 


7, 688, 648 


9, 237, 302 


1,400 


28, 084, 494 


Construction 


313 

801 
2,964 

680 

2,971 

74 

843 


198 

528 
1,920 

368 

1,851 

34 


1, 634, 691 

5, 779, 661 
18, 113, 277 

1,681,144 

18, 322, 451 

363,097 


63,656 

8 778 
1, 349^ 029 

28,509 

44,753 


165,833 

664,909 
1,811,444 

156,601 

2, 003, 334 

41,126 


115 

273 

1,044 

312 
1,120 

40 

843 


753, 921 


Transportation and other public 
utilities'. 


760, 526 


Trade 


6, 277, 659 


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

Finance — Banking, insurance, 
and related business 


778,388 
7, 364, 317 


Combinations — Predominant in- 
dustry not ascertainable 


207,961 


Inactive concerns 




2 
















Total 


12, 596 7. 127 


129, 878, 747 


9, 256, 626 


14, 204, 878 


5, 469 


45,799,114 











' Data incomplete. (See text, p. 15.) 



STATISTICS OF INCOME 



135 



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

Territories — Continued 



WYOMING 





Total 
num- 
ber of 
corpo- 
rations 


Corporations reporting net income 


Corporations 

reporting no net 

income 


Industrial groups 


Num- 
ber 


Net 
income 


Prior year 

loss 
deduction 

from 

net income 

for net 

taxable 

income 


Income 
and 

profits 
tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tries 


278 
172 

32 


114 
54 

12 


$754, 905 
1, 217, 668 

49, 478 


$236, 575 
64, 387 


$49, 678 
138, 156 

3,989 


164 
118 

20 


$1, 946, 357 
2, 217, 759 

126, 987 


Mining and quarrying... 

Manufacturing: 

Food products, beverages, 
and tobacco - 


Textiles and textile products. 






Leather and leather products. 


1 
1 
7 


1 


198 










Rubber and rubber goods 






1 
3 


85 


Lumber and wood products.. 
Paper, pulp, and products... 


4 


45, 589 


7,065 


4,225 


6,652 


Printing and publishing 


26 

6 

8 
2 


16 

4 

2 
2 


60,845 

1,653 

6,665 
23,834 




5,540 


10 
2 
6 


19, 567 


Chemicals and allied sub- 
stances 




57, 579 


Stone, clay, and glass prod- 
ucts.. . . 




442 
2,204 


239,040 


Metal and metal products 




All other manufacturing in- 
dustries... 
























Total manufacturing 


83 


41 


188, 262 


7, 065 16, 400 


42 


449, 910 


Construction 


24 

76 
334 

73 

313 

5 
303 


14 

45 
192 

48 

201 

1 


105, 547 

354, 944 
1, 246, 417 

110,210 

962, 241 

18,924 


2,465 


10, 113 

39, 453 
114,996 

6,882 

87, 931 

2,115 


10 

31 

142 

25 

112 

4 
303 


70, 194 


Transportation and other public 
utilities '__ 


267, 735 


Trade 


34, 718 


537, 184 


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


81,091 


Finance— Banking, insurance, 
and related business 


4,448 


402, 767 


Combinations — Predominant in- 
dustry not ascertainable 


27, 807 


Inactive concerns 


















Total _ 


1,661 


710 


4, 959, 118 


349, 658 


465, 724 


951 


6,000,804 



> Data incomplete. (See text, p. 15.) 



136 



STATISTICS OF INCOME 



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

groups 

AGRICULTURE AND RELATED INDUSTRIES 

[Income returned for the calendar year ended Dec. 31, 1922] 



Income classes 



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 



Num- 
ber 



2,168 

799 

405 

468 

93 

42 

14 

8 

2 

1 



4,000 
5,092 



9,092 



Net income 



«1, 771, 165 
2, 494, 128 
2, 874, 913 

10, 218, 156 
6, 417, 805 
6, 427, 458 
4,614,482 
5, 970, 736 
3, 700, 422 

18,411,356 



62, 900, 621 
56,091,157 



6, 809, 464 



Prior year 
loss de- 
duction 
from net 
income for 
net taxable 
income 



$292, 345 
545, 308 
2, 041, 055 
1, 026, 654 
281, 704 
259, 463 
262, 075 
355, 971 



5, 064, 575 



6, 064, 575 



Income 

and 
profits 

tax 



212, 
954, 
657» 
777, 
489, 
713, 
418, 
2, 301, 



6,622,011 



6, 622, Oil 



Average 
tax per 
corpora- 
tion 



$123 

524 

2,039 

7,0C9 

18, 520 

34, 965 

89, 198 

209, 029 

2, 301, 419 



3,615 



MINING AND QUARRYING 



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 



2,550 

884 

587 

1,231 

386 

261 

97 

62 

40 



6,130 
10,963 



17,093 



$1, 907, 723 
2, 790, 126 
4, 268, 242 
29, 694, 800 
27, 099, 832 
45, 484, 551 
32, 777, 595 
41, 407, 745 
85, 224, 367 
15, 782, 407 



$512, 751 
1, 277, 909 
7, 462, 264 
4, 205, 172 
5, 502, 458 
3, 602, 591 
4, 139, 838 
3, 527, 176 



286, 437, 388 
280, 45fi, 101 



5, 981, 287 



30, 230, 159 



30, 230, 159 



$109, 848 
278, 829 
2, 633, 327 
2, 810, 188 
6,011,095 
3, 714, 757 
4, 656, 601 
10, 212, 148 
1, 972, 800 



31, 399, 593 



31, 399, 593 



$124 

475 

2,139 

7,280 

17, 220 

38, 296 

75, 106 

255, 304 

986, 400 



8,771 



MANUFACTURING— EMBRACING ALL MANUFACTURES 



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 



16, 082 

8,393 

5, 589 

10, 961 

3,087 

2,532 

1,040 

555 

388 

70 



48, 697 
33, 788 



82, 485 



$14, 
26, 
40, 
256, 
219, 
397, 
362, 

388; 

764, 
983, 



247, 696 
900,264 
144,318 
720, 158 
742, 481 
624, 965 
405, 172 
716, 805 
296,765 
621, 049 



3, 454, 419, 673 
813, 413, 029 



2, 641, 006, 644 



$4, 209, 002 
7, 092, 939 
44, 685, 064 
31, 830, 550 
46, 336, 273 
34, 483, 177 
37,781,315 
60, 176, 825 
53, 295, 607 



319, 890, 752 



319, 890, 752 



$1,086,000 
2, 925, 713 
25, 202, 443 
23, 697, 873 
44, 725, 77S 
41.643,912 
44, 009, 089 
89.211,003 
116, 673, 722 



389, 775, 530 



389, 775, 530 



$129 

523 

2,299 

7, f.77 

17, 664 

40, 042 

80, 877 

229, 925 

1, 666, 767 



11, 951 



STATISTICS OF INCOME 



137 



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

groups — Continued 

MANUFACTURING— FOOD PRODUCTS, BEVERAGES, AND TOBACCO 



Income classes 



Num- 
ber 



Net income 



Prior year 
loss de- 
duction 
from net 
income for 
net taxable 
income 



Income 

and 
profits 

tax 



Average 
tax per 
corpora- 
tion 



Per 
cent 
of tax 
to net 

in- 
come 



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 



3,340 

1,452 

972 

1,710 

389 

280 

87 

60 

53 

16 



$2, 854, 243 
4, 637, 152 
7,001,179 
38, 202, 191 
28, 067, 210 
42, 826, 565 
29, 677, 772 
42, 545, 854 
95, 413, 256 
156, 445, 958 



$475, 561 
853, 356 
4, 055, 057 
2, 107, 602 
3, 258, 845 
2, 292, 940 
6, 085, 409 
8, 809, 585 
6, 274, 148 



$203, 127 

556, 702 

4, 003, 833 

3, 248, 333 
4, 989, 706 
3, 444, 284 

4, 602, 198 
10, 847, 023 
18, 771, 473 



$140 

573 

2,341 

8,350 

17, 820 

39, 589 

76, 703 

204, 661 

1, 173, 217 



8,359 
5,728 



447, 671, 380 
150, 306, 300 



34, 212, 503 



50, 666, 679 



10, 095 



14, 087 



297, 365, 080 



34, 212, 503 



50, 666, 679 



3,597 



4.38 
7.95 
10.48 
11. 57 
11.65 
11.61 
10.82 
11.37 
12.00 



11.39 



MANUFACTURING— TEXTILES AND TEXTILE PRODUCTS 



Reporting nt't 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 



2,121 

1,157 

759 

1,504 

525 

500 

206 

113 

83 

5 



6,973 
4,452 



11,425 



$1, 979, 782 

3, 655. 958 

5, 480, 959 

36, 124, 253 

37, 436, 926 

78, 551, 385 

72, 056, 743 

79, 046, 821 

158, 800, 766 

61, 973, 226 



535, 106, 819 
78,311,129 



456, 795, 690 



$601, 446 
1, 158, 040 
6, 389, 187 

5, 544, .383 

6, 734, 050 
4, 633, 199 
5, 408, 192 
5, 875, 127 



36, 343, 624 



36, 343, 624 



$152, 076 
387, 945 

3, 539, 768 

4, 016, 036 
9, 062, 560 

8, 580, 255 

9, 395, 961 
19, 506, 560 

7, 858, 432 



62, 499, 593 



62, 499, 593 



$131 

511 

2,354 

7,650 

18, 125 

41,652 

83, 150 

235, 019 

1, 571, 686 



12,881 



5,470 



4.16 
7.08 
9.80 
10.73 
11.54 
11.91 
11.89 
12.28 
12.68 



11.72 



MANUFACTURING— LEATHER AND LEATHER 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 $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 



383 

210 

160 

335 

80 

93 

41 

18 



1,330 
954 



2,284 



$349, 864 
675, 541 
1, 132, 765 
8, 041, 624 
5, 987, 931 
13, 820, 800 
13, 289, 131 
13, 140, 441 
13, 937, 781 
18, 264, 839 



88, 640, 717 
24,811,082 



63, 829, 635 



$119,653 
266, 240 

1, 716, 758 
924, 633 

2, 2.36, 921 

3, 534, 622 
1, 207, 905 

622, 802 



10, 629, 534 



10, 629, 534 



$27, 912 

81,619 

848, 063 

629, 523 

1, 687, 928 

1, 224, 927 

1, 582, 807 

1, 918, 044 

2, 413, 474 



10, 414, 297 



10, 414, 297 



$133 

510 

2,532 

7,869 

18, 150 

29, 876 

87, 934 

239, 756 

1, 206, 737 



10, 997 



4,560 



4.13 
7.21 
10.55 
10.51 
12.21 
9.22 
12.05 
13.76 
13.21 



11.80 



138 



STATISTICS OF INCOME 



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

groups — Continued 

MANUFACTURING— RUBBER AND RUBBER GOODS 



Income classes 


Num- 
ber 


Net income 


Prior year 
loss de- 
duction 
from net 
income for 
net taxable 
income 


Income 

and 
profits 

tax 


Average 
tax per 
corpora- 
tion 


Per 

cent 
of tax 
to net 

in- 
come 


Reporting net income: 

$0 to $2,000 


84 
42 
27 
58 
23 
24 
13 
6 
5 
2 


$71, 524 

140, 940 

199, 770 

1, 420, 275 

1, 633, 754 

3, 784, 714 

4, 507, 314 
4, 401, 939 

10, 078, 449 
15, 691, 003 










$2,000 to $5,000 


$33,641 

51, 780 

465, 238 

517, 332 

907, 620 

124, 632 

3, 210, 502 

2, 325, 872 

15, 691, 003 


$5, 313 
13, 171 
109, 194 
133,628 
362, 239 
496, 294 
176, 722 
989, 271 


$127 

488 

1,883 

5,810 

15, 093 

38, 176 

29,454 

197, 854 


3.77 


$5,000 to $10,000 


6 59 


$10,000 to $50,000 


7 69 


$50,000 to $100,000 


8.18 


$100,000 to $250,000.. 


9 57 


$250,000 to $500,000 


11 01 


$500,000 to $1,000,000 


4.01 


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


9.82 


$5,000,000 and over 












Total 


284 
309 


41, 929, 682 
24, 562, 953 


23, 327, 620 


2, 285, 832 


11,429 


5 46 


Reporting no net income... 












Grand total 


593 


17, 366, 729 


23, 327, 620 


2, 285, 832 













MANUFACTURING— LUMBER AND WOOD PRODUCTS 



Reporting net income: 

$0 to $2,000 


997 
725 
557 
1,376 
412 
301 
118 
45 
14 


$972, 093 
2,380,894 
4, 020, 227 
32, 721, 180 
28, 855, 864 
46, 458, 038 
40, 445, 222 
30, 778, 687 
21, 363, 722 










$2,000 to $5,000 


$509, 181 
785, 215 
6, 248, 792 
4, 959, 384 
6, 017, 794 
3, 079, 210 
1, 381, 253 
1, 275, 840 


$93, 072 
286, 485 
3, 144, 944 
3, 096, 420 
5, 109, 082 
4,790,311 
3, 680, 629 
2, 498, 484 


$128 

514 

2,286 

7,516 

16, 974 

40, 596 

81, 791 

178, 463 


3 91 


$5,000 to $10,000 


7 12 


$10,000 to .$50,000 


9.61 


$50,000 to $100,000. 


10 73 


$100,000 to .$250,000. 


10 99 


$250,000 to $500,000. 


11.84 


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


11 96 


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


11.69 






Total.- 


4,545 
2,366 


207, 995, 927 
48, 281, 974 


24, 256, 669 


22, 699, 427 


6,398 


10 96 


Reporting no net income 














Grand total 


6,911 


159,713,953 


24, 256, 669 


22, 699, 427 













MANUFACTURING— PAPER, PULP, AND PRODUCTS 



Reporting net income: 

$0 to $2,000 


205 
172 
120 
312 
120 
82 
41 
23 
10 
1 


$182, 535 
550, 156 
860, 125 
7, 477, 661 
8, 175, 879 
13, 648, 406 
13, 826, 251 
15, 352, 161 
18, 607, 733 
5, 343, 719 










$2,000 to $5,000 


$108, 800 
208, 029 
1, 809, 756 
1, 943, 717 
2, 540, 559 
1,535,826 
324, 505 


$20, 005 
57, 440 

665, 145 

805, 228 
1, 482, 680 
1, 569, 832 
1, 877, 505 
2, 335, 428 

667, 965 


$116 

479 

2,132 

6,710 

18, 081 

38,288 

81, 630 

233,543 

667, 965 


3.64 


$5,000 to $10,000 


6 68 


$10,000 to $50,000 


8 89 


$50,000 to $100,000 


9.85 


$100,000 to $250,000.. 


10 86 


$250,000 to $500,000 


11.35 


$500,000 to $1,000,000 


12 22 


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


12 ."iS 


$5,000,000 and over 




12.50 








Total 


1,086 
683 


84,024,626 
22, 408, 513 


8, 471, 192 


9, 481, 228 


10, 762 


11 31 


Reporting no net income 














Grand total 


1,769 


61,616,113 


8,471,192 


9, 481, 228 













STATISTICS OF INCOME 



139 



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

grbups — Continued 

MANUFACTURING— PRINTING AND PUBLISHING 



Income classes 



Num- 
ber 



Net income 



Prior year 
loss de- 
duction 
from net 
income for 
net taxable 
income 



Income 

and 
profits 

tax 



Average 
tax per 
corpora- 
tion 



Per 
cent 
of tax 
to net 

in- 
come 



Reporting net income: 

$0to$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 $l,000,000-_ 
$1,000,000 to $5,000,000 
$5,000,000 and over... 

Total 

Reporting no net income. 

Grand total 



2.457 

1, 214 

652 

1,013 

188 

137 

57 

29 

21 

3 



$2,050,713 
3, 826, 553 
4, 663, 229 
23, 134, 861 
13, 680, 969 
21, 984, 346 
19, 815, 802 
23, 290, 257 
40, 998, 383 
31, 270, 552 



$272, 514 
327, 440 
762, 642 
299, 591 
364, 214 
467, 484 
1, 929, 198 



$162, 071 
360, 723 
2, 683, 344 
1, 683, 126 
2, 719, 661 
2, 432, 452 
2, 669, 881 
5, 124, 797 
3, 908, 818 



$134 

553 

2,649 

8,953 

19, 852 

42, 675 

92, 065 

244, 038 

1, 302, 939 



5,771 i 
2,939 I 



184, 715, 665 
23, 020, 486 



4, 423, 083 



21, 744, 873 



6,562 



8,710 



161, 695, 179 



4,423,083 21,744,873 



4.24 
7.74 
11.60 
12.30 
12.37 
12.28 
11.46 
12.50 
12.50 



11.90 



MANUFACTURING— CHEMICALS AND ALLIED SUBSTANCES 



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 $5,000,0000 
$5,000,000 and over 

Total _-.. 

Reporting no net income.. 

Grand total... ., 



1,203 
503 

378 
795 
203 
218 
94 
56 
48 
14 



3,512 
2,605 



6,117 



$1, 055, 872 

1, 621, 924 

2, 737, 849 
18, 876, 976 
14, 565, 785 
34, 730, 077 
33, 075, 497 
38, 432, 736 
93. 869, 387 

222, 255, 317 



461, 221, 420 
66, 158, 378 



598, 473 
3, 565, 878 
2, 285. 056 
4, 190, 152 
2, 336, 287 
4, 168, 373 
5. 227, 047 
3, 883, 242 



26, 543, 393 



395, 063, 042 



26, 543, 393 



$63, 7frl 
192, 835 
1,821,823 
1, 552, 359 
3, 942, 250 
3, 891, 557 
4, 340, 685 
10, 954, 339 
27, 296, 508 



54, 056, 120 



54, 056, 120 



$127 

510 

2,292 

7,647 

18, 084 

41,400 

77, 512 

228, 215 

, 949, 751 



23, 411 



3.93 

7.04 
9.65 
10.66 
11.35 
11.77 
11.29 
11.67 
12.28 



11.75 



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 $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. 



692 

425 

323 

615 

189 

126 

54 

19 

15 

1 



2,459 
1,431 



Grand total.. 3,890 



$633, 941 

1, 361, 178 

2, 206, 893 
14, 854, 301 
13, 354, 564 
19, 266, 671 
18, 656, 716 
13,431,629 
31, 242, 444 
10, 623, 757 



125, 692, 094 
16, 586, 111 



109, 105, 983 



$129, 383 
318, 485 
1, 536, 615 
743, 594 
737, 591 
223, 485 
385, 467 



4, 074, 620 



4, 074, 620 



$57, 322 
171, 667 
1, 574, 428 
1, 565, 085 
2, 345, 074 
2, 326, 396 
1, 630. 771 
3, 939, 212 
1, 327, 970 



14, 937, 925 



14, 937, 925 



$135 

531 

2,560 

8,281 

18, 612 

43, 081 

85, 830 

262, 614 

, 327, 970 



8,454 



4.21 

7.57 
10.60 
11.72 
12.17 
12.47 
12.14 
12.61 
12.50 



11.94 



10503°— 25t ^10 



140 



STATISTICS OF INCOME 



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

groups — C o n ti n ued 

MANUFACTUEING— METAL AND METAL PRODUCTS 



Income classes 



Num- 
ber 



Net income 



Prior year 
loss de- 
duction 
from net 
income for 
net taxable 
income 



Income 
and 

profits 
tax 



Average 
tax per 
corpora- 
tion 



Reporting net income: 

$0to $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 



2,492 

1,441 

951 

1,977 

600 

494 

222 

107 

94 

19 



$2, 255, 603 

4, 698, 917 

6, 820, 467 

46, 747, 995 

43,041,888 

79, 107, 650 

79, 435, 739 

73, 070, 611 

203, 368, 933 

368, 408, 303 



8,397 
7,477 



906, 956, 106 
272, 040, 309 



15, 874 



$iri70,774 
1, 686, 842 

13, 339, 871 
9, 466, 948 

14, 877, 122 
12, 547, 923 
11,526,014 
26, 708, 486 
27, 447, 214 



$164, 341 

448, 349 

3,956,152 

4,205,120 

8, 085, 379 

8. 630, 187 

7, 829, 891 

22, 679, 654 

42, 761, Oofi 



$114 

471 

2,001 

7,009 

16, 367 

38, 875 

73, 177 

241,273 

2, 250, 5S1 



118, 771, 194 



98, 760, 109 



634, 915, 797 118, 771, 194 98, 760, 109 



16, 725 



ALL OTHER MANUFACTURING INDUSTRIES 



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 



2,108 

1,052 

690 

1,266 

358 

277 

107 

79 

37 

7 



5,981 
4,844 



10, 825 



$1, 841, 526 
3, 351, 051 
4, 960, 855 
29, 118, 841 
24, 941, 711 
43,446,313 
37, 618, 985 
55, 225, 669 
76,615,911 
93, 344, 375 



370, 465, 237 
86, 925, 794 



283, 539, 443 



839, 
4, 795, 
3, 038, 
4,471, 
3, 707, 
2, 154, 
9, 332, 



28, 837, 320 



$136, 997 
368, 777 
2, 855, 749 
2, 763, 015 
4, 939, 216 
4, 257, 417 
6, 822, 039 
8, 418, 191 
11, 668, 046 



42, 229, 447 



42, 229, 447 



$130 

534 

2,256 

7,718 

17,831 

39, 789 

86, 355 

227, 519 

1, 666, 864 



10,904 



CONSTRUCTION 



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. 



3,084 

1,743 

816 

1,022 

175 

110 

30 

13 

4 



6,997 
4,373 



11,370 



$2, 782, 
5, 444, 
5, 735, 
21, 499, 
12, 294, 
17, 127, 
11,216, 
8, 303, 
7, 320, 



91,724,158 
52,-528, 638 



39, 195, 520 



$404, 
505, 
1, 305, 
780, 
578, 
603, 
65, 
1, 578, 



5, 823, 476 



5, 823, 476 



$231, 
400. 
2, 346, 
1, 437, 
2, 102, 
1, 326, 
1, 029, 
717, 



9, 652, 388 



9, 652, 388 



$133 

564 

2,296 

8,215 

19,110 

44, 219 

79, 207 

179, 441 



2,467 



STATISTICS OF INCOME 



141 



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 



Prior year 
loss de- 
duction 
from net 
income for 
net taxable 
income 



Income 

and 
profits 

tax 



Average 
tax per 
corpora- 
tion 



Per 

cent 
of tax 
to net 

in- 
come 



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,WJO 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 



7,676 

2,261 

1,092 

1,609 

368 

292 

145 

106 

113 



$4, 694, 293 

7, 132, 192 

7, 830, 889 

35, 353, 747 

25, 303. 178 

46, 407, 082 

55, 499, 872 

74, 535, 399 

243, 754, 199 

478, 752, 717 



$362, 194 

336, 266 

1,244,519 

1, 297, 330 

1, 806, 547 

884,429 

5, 024, 624 

6,415,940 

513, 134 



$329, 740 
677, 661 
4, 027, 769 
3, 972, 103 
5, 701, 851 
6, 829, 049 
8, 708, 617 
30, 171. 272 
59, 062, 695 



$146 

621 

2,503 

10, 794 

19. 527 

47, 097 

82, 157 

267, 002 

2, 109, 382 



13, 690 
6,821 



979, 263, 568 
196, 480, 421 



17, 884, 983 



119, 480, 757 



20, 511 



782, 783, 147 



17, 884, 983 



119, 480, 757 



19, 867 



4.62 
8.65 
11.39 
15.70 
12.29 
12.30 
11.68 
12.38 
12.34 



12.26 



TRADE 



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 



25, 474 

13, 935 

7,510 

9,703 

1,727 

947 

282 

130 

75 



59, 791 
35, 892 



95, 683 



$30, 080, 486 
43, 975, 928 
52,819,855 
211,475,110 
119, 550, 710 
145, 398, 167 
95, 555, 393 
90, 313, 521 
145, 296, 823 
79, 546, 738 



1, 014, 012, 731 
318,693,358 



695, 319, 373 



$5,71 



97, 633, 016 



97, 633, 016 



$1, 923, 332 
4, 075, 843 
22, 846, 677 
13,493,169 
16, 974, 397 
11,381,040 
10, 703, 295 
17, 135, 612 
8, 508, 243 



107, 041, 608 



107, 041, ( 



$138 

543 

2,355 

7,813 

17.924 

40, 358 

82, 333 

228, 475 

1, 063, 530 



3,119 



4.37 
7.72 
10.80 
11.29 
11.67 
11.91 
11.85 
11.79 
10.70 



10.88 



PUBLIC SERVICE— PROFESSIONAL, AMUSEMENTS, HOTELS, ETC. 



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 . 



7,368 

2,399 

1,441 

1,770 

284 

160 

43 

18 

11 



13, 494 
9,651 



23, 145 



$6, 758, 935 
7, 476, 773 
10, 247, 607 
34, 071, 417 
19, 504, 639 
21, 740, 346 
14,723,750 
12, 718, 342 
21, 124, 713 



148, 366, 522 
59, 614, 683 



88, 751, 839 



$421, 723 
438, 432 
998, 864 
242, 375 
306, 425 
515, 025 
7,849 
232, 638 



$357, 434 
869, 506 
3, 884, 015 
2, 449. 142 
2, 664, 910 
1, 798, 280 
1,616,151 
2, 622, 881 



3, 163, 331 16, 262, 319 



3,163,331 1 16,262,319 



$149 

603 

2,194 

8,624 

16,656 

41, 820 

89, 786 

238,444 



2,655 



4.78 
8.48 
11.40 
12.56 
12.26 
12.21 
12.71 
12.42 



11.48 



142 



STATISTICS OP INCOME 



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

groups — Continued 

FINANCE— BANKING, INSURANCE, AND RELATED BUSINESS. 



Income classes 



Num- 
ber 



Net income 



Prior year 
loss de- 
duction 
from net 
income for 
net taxable 



Income 

and 
profits 

tax 



Average 
tax per 
corpora- 
tion 



Per 

cent 
of tax 
to net 

in- 
come 



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 



27, 231 

12,911 

7.252 

8,920 

1,177 

710 

233 

115 

87 

10 



$24, 043, 633 
41,020, 166 
49,711,909 

165, 283, 934 
81, 078, 392 

106, 680, 635 
80, 314, 735 
81, 486, 844 

165, 513, 724 
92, 700, 721 



$974, 322 
1, 212, 254 
3, 775, 025 
1,943,835 
3, 396, 633 

1, 917, 347 

2, 627, 918 
3, 946, 076 



$1, 894, 580 
4, 331, 494 

18, 679, 778 
9,885,511 

12, 914, 489 
9, 809, 501 
9, 580, 758 

20, 480, 105 

11,521,184 




58, 646 
32, 459 



887, 834, 693 
397, 660, 887 



19, 792, 410 j 99, 097, 400 



3,154 



91, 105 



490, 173, 806 



19, 792, 410 99, 097, 400 



COMBINATIONS— PREDOMINANT INDUSTRY NOT ASCERTAINABLE 



4.62 
8.71 
11.30 
12.19 
12. 11 
12.21 
11.76 
12.37 
12.43 



11.47 



Reporting net income: 

.$0 to $2,000 .• -. 


614 

177 

95 

127 

15 

30 

5 

9 

5 

1 


$441, 522 

557, 853 

674, 878 

2, 817, 461 

1, 078, 347 

4, 381, 565 
1, 734, 933 

5, 544, 517 
8, 541, 673 

13, 077, 868 










$2,000 to $5,000 


$44, 976 
59, 740 
402, 617 
219,015 
314, 758 


$25, 209 

54, 837 

295,311 

107, 167 

509, 990 

213, 699 

580, 981 

1, 022, 734 

1, 634, 734 


$142 

577 

2.325 

7,144 

16,999 

42, 740 

64, 553 

204, 547 

1, 634, 734 


4.52 


$5,000 to $10,000 


8.12 


$10,000 to $50,000 


10.48 


$50,000 to $100,000 


9.94 


$100,000 to $250,000 


11.64 


$2,'i0,000 to $500,000 


12.32 


$500,000 to $1,000,000 


896, 680 
359, 799 


ia48 


$1,000,000 to .'t;5,ooo,ooo 


11.97 


$5,000,000 and over 


12.50 








TotaL.. 


1,078 
1,038 


38, 850, 617 
18, 566, 276 


2, 297, 585 


4, 444, 662 


9,579 


11.57 
















Grand total 


2,116 


20, 284, 341 


2, 297, 585 


4, 444, 662 













INACTIVE CONCERNS 



Reporting net income: 
$0 to $2,000 


12 


$1, 172 










$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 


12 
30, 271 


1,172 
271, 806 






























Grand total. 


30,283 


270, 634 





















STATISTICS OF INCOME 



143 









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n 3 



146 



STATISTICS OF INCOME 



Ofl 






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STATISTICS OF INCOME 



153 



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cor^ iQ -^ ^ tp ^ 

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o 00 r^ CD Tt< CO ■<*< 

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CO f-T "^j-" CO --^ CO" Tt^" 

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CO 1^ OS CM -^ CD OS 
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O CO C3S ■<** O "O O 

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CO CO CD CD O lO CO 

00 CO o 00 r^ CO CM " 

CD O '—•■«*' CO CO CO 
CO O '<** '^ CO CO OS 

cm" CO" CM cm" CM* C^ cm" 



CO lO iC O -^ CO CO 
^ ^ CO ^ ■<?* ^ ^ 



cor^oo OS o ^ CM 

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b- CM 00 o r- 00 ■* 

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CO CO t-^ CD <*• O --< 
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CO --H -^f OS CO -^ --H 

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CO CM r-. OS -*^ CO i^ 



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CO to '-' r* t-^ to -^ 

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cl o -^ to .-H CO o 

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CO r^ GO ^ t^ r^ CM 

^ --« CO to O CM GO 
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t— CD CD O OS CO CD 
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OS ^ COOCM-^OO 

to -^ t^ OS OS o •-* 

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to" to --r os" cf cT os" 

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158 



STATISTICS OF INCOME 



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or-ooc<icoorfTt<uoiO(NOr^coc^c^o»«oocor*'-<coc^iccowooiO'^'^ 



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l^ CO O 00 00 Oi CO C^ Cs| 00 lO CO C<l CS ^ 1-1 

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5r-<f-l--».— (.-<1— IC^C^CO-^^OCO 







STATISTICS OF INCOME 



159 





Cl" 








to 

00 

o 




■>»• 

a> 

00 








o 




00 

i 




o 




u 




12 




CM 

s 


$150,000 to $200,000. 

$200,000 to $250,000 

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

$300,000 to $400,000 

$400,000 to $500,000.. 

$500,000 to $750,000 

$750,000 to $1,000,000-.. -. 

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

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

$2,000,000 to $3,000.000 

$3,000,000 to $4,000,000 

$4,000,000 to $5,000,000 

$5,000,000 and over 


o 



^ (-^ ■^O! ^-O o 



tP O -^ OCC t- C 
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00 <C Oi ■^ T}« -^ tC CO iC -^ Oi OO r^ <— < TT c*^ 



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C^ ClM'»OCO»OCDOOt^C^'^C^C^»<MCOtMCDCOO'^COCOCO'^C^I rp-c 
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160 



STATISTICS OF INCOME 



3 

a 


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s 

1 


:^ 1 ; ; 1 : ; ; ; ; I ; : '.rf 

iC!^ (1,111,11111 tsfi. 


to 






Tax on 
capital net 
gain (!2i 

per cent) 


1 1 ! 1 1 1 ! 1 1 1 1 ! ! l>o 

1 ; I ; I ; 1 ; I I : ; ; ;g 

1 £-^ I 1 1 1 1 1 1 1 1 1 1 1 1 Oi 
iC ill 1 1 1 .«» 


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1 ^ i 1 1 1 1 1 1 1 1 1 1 1 1 «^ 




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1 1 1 1 1 1 1 1 1 1 1 1 1 iO) 

1^ 1 1 1 ! ! 1 I 1 1 1 1 ■ i«» 


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a 

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to 

to 


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1 1 1 1 1 1 1 1 1 I 1 1 1 !c» 
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1 1 ! ! 1 1 i 1 1 1 1 1 1 !t^ 
1 1 1 1 1 1 1 1 1 1 1 1 ! 1 cr. 
1 ! 1 1 1 1 t 1 1 1 1 1 1 lo 

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00 

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a 


! 1 1 ! I ! 1 ! 1 1 1 1 1 !o 

; i : i i : i : i i i ; i :§ 
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05 
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Prior year 

loss 

deduction 

from net 

ncome for 

net taxable 

income 






a 

8 

H 


1 1 1 i(N 

i 1 1 1 1 1 10 

1 1 1 1 1 1 1 1 1 1 t 1 1 lOi 

1^^ 1 1 1 1 1 1 1 1 1 1 1 1 Ito" 
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00 

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01 

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1 


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a 


i I i • ; 1 : iJlllll 1 i 

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•i '^ ■! 'i '^ 

1 to ' « lO "O ir- 

i^ \$ is is 15 




i i i i i i i i i^ 

1 1 I 1 I 1 1 ! !a» 


$30,117 

2i3,".34i' 
36, 265 
248, 408 
72, 236 
368, 905 
199, 322 
159, 502 
225, 486 


,$4, ICO, 732 
6,412 

14, 069, 254 
5, 180, 224 

25,165,403 
4, 255, 966 
6, 224, 736 
6, 549, 946 
556, 652 
4, 749, 619 




toowtoooo^eo^o 

t^oiojooooooocoooe^ 
■0-oootot^a.OTpi^o 


$1,365 

42 

8,000 

7,600 

19, 267 
6, 543 
4,751 
9, 324 
595 
7,928 


2,195 
09 
5,114 
5,186 
8,024 
2, ,¥.9 
1,441 
2,682 
136 
1,771 


Under $1,0001 

Under $1,000.. 

$1,000 to $2,000 1 

$1,000 to .$2,000 

$2,000 to $3,0001 _. 

$2,000 to .'.'3.000 

$3,000 to .$4,0001 

$3,000 to .$4,000. 

.$4,000 to $5,000 1 

$4,000 to $5,000... 



STATISTICS OP INCOME 



161 



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»0^00»OGOOOOCOcO.-«GOOOOr'iS-^COC4C4C^<OCO^i-« 

00 -To'^'cf 'o'l-r t>r c^-Tr-T 

C^CO'^f 1-1 i-» 



lO o 
J o o _ 

^ '^ _: ^r 
oooooooooopoow 



>ooooooooo 

>000000000<_nJtJ<.^_„ 

>^o o o o o_o_o_o o^o o o^Q-;::; jj 
rcM"co co^r ^"lo lo to ti?'r;^oc"c5 7^ ^^^^ 
p o 



ooooooooo 
_oooooocoo 

tD0O0_0 0_O_0^O_O 
Co' -^ if^ o ic' o" o" o" o o 
-,-.!-— cMCMcofiotcr^ 

cooocooooo 



_ _;ooooooc 

lOOOOOOOOC 



►-^ ^_ ^-H !N'"c^co'co"'^'^">o"u:rto r-^oc^aT-H ^-^^^^^.-Hc^ic^c^-^totp 



rTj^'tOOiCOOOO 



176 



STATISTICS OF INCOME 



3 

o 
O 



cs.t; c t, 
^ &-3 S. 



a« 



05 o t^ r^ »o ■«»* 

t- OS 00 C-l 00 i-< 

.— ( Oi CO --H CD i-H ; 
CO 1-1 N CO CCCM V 



•^ -^ « h- C^ h- 

00 '^i »C f 05 — - 

OO 05 t- O CO o 

.-H* ic" cT .-'* Ci" o" 
.-I »0 1-H GO O 00 - 

(N r-l C^ -^r CO i-H s 



00 t^ CO cooo t^ 
CC »C CO o o c^ 



r-^ rP O CO •-' CO S 
O CO CO Ci CO) CO N 






"i2 b «3 J- 







o p. 



^ 'O O O CI 



O-^ CO CO OS 00 
CO <M 00 lO "* t-1 

iCOl -^ ■* t^ »o 



.— I CO c^ t-- to 



Ol uD '»f t^ coo 

oor^ o '^ cs 05 

■^ ■^ f-H CO 00 O 

t^irTc^T o oi" cD^ 

40 O t^ -^ CO r-l g 
lO -^ t^ CO to V 



w o o o oo 

iC o o o o o 

C^ (N CO ■* '^ O 

cTco lo r-^co -^ 

■^ .-H C^ COt-H £ 



h-OOiOi* 
CO »0 1-^ Oi ' 



^ ^ <N^ 




CO ooi>.-<*< o 

C^ C) .-H OO "^ iO 



'^ W 00 Ol O CO 1-1 
00 •— ' Ci CO lO 00 O) 
TP O Oi CS t~- CO ^ 

cT cT —h'' — r co" Tj^ h^ 

to CM GO 00 O -^ OS 
CS C^ C^ cocoir^ 



- coos CO coo 

: OS o CN CO CO 



00 1— « iO O CO to o 



to O to CO to c 

€ft CO IM to r-H C 



OS »o Tt« ■v r^ 00 Tjt 

I- »0 CO -"H O 00 CO 
OC' C^ — OS O ^ "^ 

I--' -^-^co"c^co »o t^ 

C>J (M -^f t^ CO t* CO 

Tt< r-H 1-H O C^ CS CO 



r^ r>. .-I »o to 

.-HCOtN CS (N 



(N CS Oi -^ O ^ C 

(N i-rio'i-Tot^ 



^'MiOi-' 



ooooo 
o oooo 
o o c o o 



STATISTICS OF INCOME 



177 



>'^i— r^O'-'Occ: 



: 00 cc to '«»* »o «o Tj* 

-OOC^OOO^CiCCO-'tfCIStO 



-■ ' -- ■ -- '" ■■ ■' ■< Ci ^ o Oi cor^ 0O"<t • 

1 CS C^ CN .-H M? 



(Nf^COTt<eO»-H— 'OOOSOO'^tO'-HC 



^^CC^OO(NC^W 

»n(Noocoooc^ooc^* 



■I Ol t^ CO o Ol i 



1— i»OCOOlC0d00t^iOt*OSO5C^P000CC00t-»Cb- 
CO — ^— 'lOOSOOOOCN^'i+'OOaiCCCO'^COCNOOCO 

irT i-T -^ t-^ u5" cc" cc 00 QO "f cc CO c^ o" oT uo CO TjT "-sT uo 



^.^rt,-H.-H»-(^r-..-.0 — — OOOi- 



I O OS «2 t^ <0 ' 



aiOC^Tj'C^t^OOt^OOOOS^OiCOsOSOSkOiO'^MO 

csco»0'— •oor^ooocC'^GOoooiGO^eoojto 



88 



fCC^Ot^00C000'*'CCC0a5'^iOCT>»OCC'^O»O 



i.-.'cot^'^j^'^Oi'-'co^^oocoi-H^HOS'^oo ^-oo^ 
ji'-iocO'-HOioscDr-^ci-^coOi-Ht^'^jic^i-i w. 



CS f-H i-li-H W 



CS) ^^ ^ 



OOW'^t^lMcDOOirj 

oooooc^iOcoco-^ 
i-iOiM^r^co—*'-! 

oT o CO i-T c5" c^ r-T cT^ 

«« 1^ <© CD 1— I 00 OOn 



COCO'^T-H^CO"^t~-OO^OOt^C^C^OiO>C'^'^ 
OiiO(N-^CM«DCO(r><NiOCOOcOOOCOiOCOOir^ 
■^i-HlNi-i-***'*00'^C0O'*'*C^C^0DC0C0'^CCi 

^^oo t^orco'»oci'c^coi--7'ccrorcd't^oo ci'-^j^" 

.—I CON *-l 1-H COi-H 



irDCSTf-^CO»OCOCDt— t>-01CO'~«C>).-HiO-^C')iOOOCOC^CDI^'^ 

— a>O*0t-^OC0»00SO — C^r0C0t^OC0OX>O(NO(N0i00 

c^f ^-^ o ^-^ cT 'flT — " f^ o o ':c" o c^r c"? eo --h' oT CO ^>^ -^' o cT -^ oT o 

S00t^'-t(Ol^tO'<*<C00i'-iCN0COC0OiTf<ClOt~-'^C0iOCpOi 
— — iot^oot^oooot^'»-^»o-^CT>^-Hcocscc — t^Tri55irot 



COCOC^'^Ol-^b-'-'^-COCSOOCONOiQCOQQOQQOQ 

OsC&Ot--":)OC^^OO'-'OiOCCTj-OiOOcOOOQOOOO 

Oi»0'»*^cot--!:DcO'^ococjco"r'a)»oocscooo-^x.ooco 

CO OC O »o" i-H CS" CO O CT --r 00 CO co" »o" .-^ — ' O lO" --^ C f t^ O Tj^ 

1-1 Oi CD CO CO CO O M< O t^ •— t Tf CO CO »0 :0 CS Oi •— ' to f-l CS »-H i 

cocot-^eoi^r-oocooioiccococMt-^coc^f-H'-t s 



B'-- CO '-' Ol 
i0 000»0 

-rJH"c^"t-^-«^CO' 



CO lOOO (N 
t^ lO CO c*^ 



--^S^^co 



N0S000>C^Q'-<CDC000cD00t^b*O'^C^COC0CSNc0C0»OC0 



(M O CO — c 



C^C0C0'-<C0Tt<OiC000OC0C0OC0C0C^'<**'<*<-T}< 



■^t-r-.oO"^oooccor--'-coiC»cO'— •cocooioiooO'-'h-osoo 

40 —^ 1-h" —" r-^ ■^ o -"-T oi" 00 CO o i-C o oT cs" c^ CD >o oT o 1^ »o" CO 
»oco*^oiQcN'^Tr»oooooi»oco>-'00*oo":)co-^cob-t^i 

OOOOOt^OCOOOOOOO'— 'COOOOCOCOC5X^^COTt<»Ot^--*<000^ 

— "^^40 '^co'co'cf r-^c^^.-^cd"co''^^co cs'i-T ^ 



CO <N '-' 



cocot-iO'— ii^cor-ooico«^ioi 
oT cd" (n'i-^" 



3csr--ooo»c-^osco 



„ oooooo _ 

OOOOOOOOO" 



ooo 



ooooo 






oo 
o p 



OOOOOOt^-^-* 



oooooo 

oooooo 

oooooo 

■To'^c'o*" 

-• C^ CS CO 

oooooo 



S ooooo 
QOQO O _ ^ 

-OOOOOOOOuS 



ooooo 
ooooo 

ooooo 



o oo 

'!*« lO CD 

o o o 



80 o 
oo 
ooo 



ooo ooc 

§0 C' O O C_j s. 
OOOOO- 



OOOOOOOOOOO 
50QOO0OOO0QQ 



oo 

"iooo'o'" 
^--r->S? lo O *o ~ 
O O O O — c^ c^ 

t--Q0O -H 

o o o o -^ -^ 

"OOOOOOOO 



ooooo 
oooooo 



>o_o_^oooo c 



-. . , ;iocDi~aoo5-^^— ^^^^csc-^cOTfio 



o^ .^.So.Sg^ 

_ _ _ _ c^ c^S ^ »o r^ — <^^^^*^*^*^" ^ 
[^goci^f/^i^i^f/^^i^f^f^o o o o o c ::: 

- - - - - "^ o o o o o sli 

ooooo ™ 
ooooooSooooo -1° ■= ° ■= ° £ 
oooooooooooooooooo m 
° °°°o „----- - -g g § § g S a 

OOOOOuoO'OOOOiO '-1 IH'-i'-l^^ 
*?«> W «»«» «9 «» «9 <^ ^ «» *»«»«(»«« 9» W «» W 



178 



STATISTICS OF INCOME 






t^r--OOi^>-»oooc 



itOI-^CSC^CDCDi-Ht--.C^ 



- - ■ ■ CM 1-1 1-1 C^J .-< ^ r-l WW 



5 O; 



ca.ti. - 






•*CCt>-COCT><DCOCOOOCJ*000»OCCO(N'" 



<^ r-li-H.-t;Ot^t^'-«O0OSI-^t*lO' 






0'M':cccocncoi-<cO'-'^<NfOi-ico-'iroo5cv:) 
ooiMcO'^toa>eccscoocsi>-»ocM<Moo'fjcpo 



CQCi|»-iO00t--C0»O'«J<"^I^'-->0D0i»0'^0l i-* w w 



"go, 

GJ S S rt > 



I--.i-<Oi0t0C0t^C0-^OO00t--CSO0S03Ci 



0^ g ■ti'^ P 
j2 c '^c: 



i !^ CM Oi CO 00 »-i " 



01 — » Tf t^ CM CM 



»Oi-tO500iOCDTM.-iCOCOC0i— lOh-COOO'-H^'— <GOQOt~*CMOCOCMt--rtiO»-« 
lOCO'^^OlCMOOt^CnOGO'^t^OOCOOiCOTrcCCOOOiOOOTj'OiCM'— 't-^^OS 



<r^cO'-<Tj«coot^oo»or'.t^'^cor-oo»o-^coci 



^ CD o a> 00 c^i 10 i-H 



CDCM>OOCOCC'--<OiOCO'-«"^Oit-^'Or-TPcp"-^rOt^COQOCM£ 



^COCMi-i'^>-<OOCDCOCMi-*t^MiOt 
- < lO »-< CO CM i-H Tj< »0 Tf CO -^ C 



lCOCMi-<OCD'^tOCO'-<iOCO'-ts 



ItOOlCM— lOODOOaMOOOOOOOOOOOOOOO 



OOO'^^CMiOO^tOiOOO^LO.-iCOOOOOOOOOCOOOOO 

. — -, -'^'toas'^iO'^"^^GOOoo»^^coo«:)Ci'— 'TTi--.— igcco';dco 



o a 

GJ <3j 



000 CO c 
000 -^ ' 

as CO — ic 

i-h" cocc 00 cc?"^ to" cc 00 -^j^ti^ CO cT-4"or oTci" --rococo cc'co 

40 —I •- - "^ ^ 



40 •-< lO .— I 00 CI CO iC t^ I 



;eo CO ^ coi-( t 



CM 



CM t^ CD t>. CM O «-( Oi COCMi-t 



■fJH r-l CO rH f 






CM Tt< COOO CM 
00 CO CO '— ( o 
O 00 CD "^D 

o "^^''^j^i-rco' 



CO CM ' 05 ^- I t I CO 

^ CO r CM CO I I I O 

Vt>^ i»OCD I I ICO 

I • I -co 



CM-^COCCCMOO— f'-lCMTj<QC0Or^C3SOai>-<O>OiOCMO'<*<00t^O'^00a) 

'^t^oo'^oosco'^ooooooooor^'OcDoioococM'^coascO'-fooooc^r^t^t- 

^OCMGOCM-rfiOCMQOOO'-'OsCMCD'OCMiCCMCD^OO-^'-i'-HOOO-^'Ci^tOO 
C00i'^GC'-HOr^«0'--rc0'-T"CDr--^CMCDCC'--i"cc''-^ 

•^CCCDTT-n'l-OOaiOiOOOO'Ot-'.iO'-Hcp-^-^OOCMOOCMCOOlCO'— "iC-HTT' 
!>. iOC0t^'-<CM'?'0irHrHO'<*'CMi-<CDOC0OO^'-iCDt^aii-l00C0»0?05 

-^ TtT-^jTr-TCM i-TO t-H lO^ t>rU^TjrC0 CTes'rH f-Tl-^'r-rTj^Csf r-Tl-Tr-T 

<^ CM CM O 1-1 »-H CM t-t , 



CM000i'-*CMC0O'-<i00SC0O'-iC0C0C000C0'^O00'^O'rt*00iOi0Ct^'^»-HCM 

ooo»'^CMO^aoooeor^cooO'^t-i^r^a>Tt<CMoot^'^cMcD«:iCMr-i^ 

CO'-'l^CMt--00CO0D'<»'CO CM00»OCOCM»-ti-iFH CMi-t 



^•s 



_, .ooopooooooooo': 
" ^^ 0000000000000c 

OOOOOOOOOOOOOOOf 



00c 
00c 
00c 



00000c 



So^^c^c^^'^'-'^'^cocct 

- - 4/^ o^ ^ 6^ ?^ -^ <y:"^ a^ w <^ 6e €^ e^ 

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VO r-. ^ ^ ^ W 



00 
ocf 

o o 



00 
o o 
o o 
o'o 

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~_ooocooooo 
00000000000 000:500 



"goo 000 O O 0_^0_0__C3 O 



o o 
00 
00 
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30ooooc;jwO 



03^^— (^— i^C^C 



1^000 -^^ee 

O O O O °-w 

000000 
c o 00 00 
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o o O O O 10 
a; t^ 00 CT -^ — 



STATISTICS OP INCOME 



179 



1 1 1 t 1 1 1 1 1 1 I loi 
1 1 1 1 • 1 I 1 1 1 t • '•'t* 

; i ; ; : i ; I ; ; : ;^ 


s 

o' 


1 I 1 ! ! 1 1 1 1 1 1 Im 




1 1 1 1 1 1 1 1 ! 1 1 loi 

I t 1 1 1 1 i 1 ( 1 , 1 --t- 
• > 1 It- 

i 1 1 1 1 I 1 I ! 1 I i O: 


00 

to 


1 1 1 1 1 1 1 1 1 1 1 IcB 


g 

to 

CO 


i 1 ! 1 1 ! ! 1 1 1 1 l<o 


o 




CTi 


1 1 1 < 1 1 1 1 < 1 1 1 t^ 

; I : ; I : 1 ; 1 I ; :?5 

1 1 t 1 1 ( . ( 1 1 1 . -* 




• I'll -^ 






00 

00 

i 


1 1 1 1 1 1 1 1 1 1 1 Ito 






$200,000 to $250,000 

$250,000 to $300,000 

$300,000 to $400,000 

$400,000 to $500,000 

$500,000 to $750,000 

$750,000 to $1,000,000 

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

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

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

$3,000,000 to $4,000,000 

$4,000,000 to $5,000,000 

$5,000,000 and over 

Classes grouped ".. 


"3 ■ 
o 



eO'-HcOQOccSooooeoh-t^wO'^r^csoooj 

COC^MCOi-'O-^— 'COOlCO-H»O(MC0"*0Ct' 



>h-oo^^»C'^r-r^ccrorf^cs'^MCOr-»o 



S Tji ,-H cj o o o-. < 



) Ci 30 X! t-^ <N r^ CO 1— ' o O 



O^-H COiO CD 
■^ c^ ^ (^ OS 



00 i-f iO O C^ *C 05 05 CO C^ CO C< CO Ol 00 CO O w 

«o 1-1 CD o CO o cs »o Oi -^ to (N CO ■g' t^ -^ r^ 3 

O to CC (M O -^ O to OS "<** i-H -^ C^ O lO C^) N ^ 

»0 O'-H'c^V^irr^O CO (X coco --H CD cToTocO v^ 

_ ^ ,-. CM rH CS .-H 



OiOCOOJCOCOOOCOC^Oi^t^CDi-lOOO^CO 



t--coocor-»oor-t^cccoccc^t^-*i-^cD 

t^j»— it-r*ClOOOr^0l0S0iO»00i^00*0 

cf c^ iV oT c^ Q c^ ^ oT -^"^ ^^ r-T .-^ 00^ CD o to oi" 

tO'<**OOOlOSOOW!OCO-*'^Ot^COOOCO'-< 



1-t cOcDtOC^ — • 

coco CN (N CO ■*;* 



CO 00 r^ -^ CO 

OS tocsoaCS 



gtOCOCOOO'^OOOSOSOCNCOOO-ff-GOeCOOOO 
COOOI^'-'tOOir^OOC^'— C^CDCOCTiTTOcO 

oocDOso>t^o»-it^coc^toocoa;0'-<ooi-« 



CSC^rHt^COtOCOCO»Or-( 
i-H CO CO rl »-( -H rl 



:^co^ e 

■^CO«-ti 



OOi'MC^CD^CDOI^OCC^Ot^trDiOOSCOt^CO'-'O-^iOOCOCOOlOOS 

lO'-'OOOscOOOOltocoOstOb-OCil-^COOOCOOCr-r-^HCDaSQOioCO 
O00C0C0Ot0I>->-Hr-.cC01"^C^OCD:DC^C0'-iO— '00^tor~iO00C^t- 

OO 00 C^f oT CO CD cd'od" Q CT Tp CO <N --h" CO*" -"S^ x" --H* oT cT 1- ' 

1-H CO 



OiOOO-^OOOOOOC^C-lC^OCOaOOOOlQOCOOiOCOOOiOO^t^ ^ 



^ 



^ -<** -^ i-H CO OS 00 



CDtO»O-^C000COOSOSOS-^JiM 



t^tO"^'^005^'<*<t*C^COOOasdOO'— C^OcD'n^QX'OJtO'— 'CiOOO 
0SC0O00C0OtOt^'^C0(N'^(M^0S<MCS^r-(MOC0— <00tOCOTt*TfQ0 

cf tc off^to'to'to o^^C^--^o'^^c^f t>^o -^Q 00 ^-^co r^w c^Tc^f cTi-Tco ^ 

CO coto—'OC^'— 'r^cor*cDtoto-^ooooooc^t-^"^^Hcoo:osooco»-i 
o tor^c^oo'^Dco-^csMC^cocoor^cotocococsoo'^csc^ 



CO t~» Ol <0 00 CS <-t OS coc^^^ 



* »o i-< 



CO^OOO iaiOO--l lOS KMi-H I irH^ 

to OS CO c<i I c^ tc ^ i>- I to t r^ '^ t iqoco 

TfOS-*!— lOC^-^OO it^ '-^OO I -CO-^ 

w'r-rc^ lOO'cTtOC^ I to >^ai I I C^TcD 

,-, .i-ir-i iM iCSCS t ir-tcq 



CO'^OSCDiOCOOOSC«'-''-H'-HOCD050iOOr-h-'-''-<tOCOCDr-tOOS'-iiO 

CSO-^CDOICOGOQ-— ICO— «OOC^iOC^!-H'^Tj<cOtOCO"^»or--.-<f»OCS 
CDtOtOasOcDt^C^rfitOCOC^CO'^COO-^iOtOOiOCOtOUPt-^-^J'CSOOOS 



tOCOCCOiCOO;t--C^OS'^C^OStOO::DCOOt--Tj"t-.cOOGCOOOTpCOCOCOOO 
i000CD00O0S'-HCD0SO5iO'OI-t0C0C^t"-I^t0O'— 'COOib-OO'— <tOQ0ai 
-* 0:iOC^O00-^»O'^C0tOt0-^00C000tOr-»Ot^OC00S000S^O'O 



-000S'-'tOC0C0C0t^0SC000C0t0C»lO'^tOc00:000Sr-OSC0C0Ot 



r^'et^wcOfNOOcOOcDcOXSt^'-^OStOt 



OS'-HtOCOI^CDCOOCO' 



^cm^-^i— ioosO'^^'^f-1 



COOtO'^COC^CSi-(i-ti-l'^rHr-.i-< 



Ol t-, CD -^ C^ to CO f-i — 1 



'OOOOOOOQOO 



50000 O 



>ooooooo 



o o o o o^o o o o o_o o o 
S o c^ci"co CO -^Ti^to to tD^cd i^ 

^«^ oooooopoooo 

C) GjOOOOOO 

•--l'— 1 — ''^CS Cico CO 
h-' h-* '^ ^& €^ ^ «► «5 



o o 
_ o ~ 
O C? 

^ -^ ° ^ 

■^ "^oo 
o o oo 
o o oo 
^.S-o--- 
_ __ _ oc cr. ^ — I 



3 O O ; 
3 oo c 
300C 

r«c o I 



oooooooSc 

OOOOOOOoS^ 
0_0 0_0_0 0_T-0 

lO o'tc o o o o p gT 
^cvjc^w<ricor^Xj 

ooooocoPo 



OOOOOOQQogO 

0O0OOO00022 
ooooooooo — o 



C-»CC^iOO»00000 J 
^- •— — ^ C^^ Cvl CO ^ »o C^S - 



180 



STATISTICS OF INCOME 



S Am 



os.-S CI t, 
g tan 






S S O -w J3 a ■" 
« ►, o 03 (» n a 

■go 2o«i: 



Ph S 



>>| 



o S£^ 0) 

: a 03 P 



•a o g^ p 



IS^B 






^^-S 



•O M o -^ 

»o r~ -^ 00 

^ COOJ to 
00 -^00 o 



•«*^ C^ CO 03 
«9 rt r-H 



t^t^t^ CO 

or-.-H05 
^* 03 00 o 



OOC^N 
CO 00 CI 



0^03 
"0 ^ OO (N 
CC CO CD O 

CSCO CO -^ 
iO r-l ^ 1^ 
<N(N«C«3 



«» 



) o o 



85 



§S8S888° 

oooSoo 
o o ooop'o'S 

_ «00i0000»0- 

OO.— ncsco'^«or^.-H 

*^** oooooooo' 

*^*fooooccc:oS 
oooooooSqo' 



>o oo ooc 



ooooo S: 

«oo_oo > 
y-Tcy 00 V" trT ° 



C8 



> o o o oo 



= o=---o 



oSSS 



o o oc o c 



CCO>'— *'— iC^C^CO-g'iOt^-H,— .CNCC-niO 









■I CO oo 00 -^ ■<*' o 
. CS Q r- CD OS -^ 

5 O LO CS r-( !-« 

r cfi-rc4"oor^ 



t^cOOOOOOli-HOOt-t^ 

i-HCDco'^O'— "Cir^o 

^rHr^OcOOidOOl 

^ c^ 00 -^ (n' oT cs~ ccT 05 
CO t^t^or^ooo-^ 



iOt-»eoOOi.- -, 

ooclcDiocDooasrosD 



oo 00 — <N CO rr i^ «o 



iC Tj' c^ o 



COOC 

00 OS : 
CO o> c 

CO rr t 

oicoc; 
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I-* 


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to 


<-< 


^ ■ r^ 




f^ 


(Ti- 










'i 









OJCOcDt-- OOiCOOOOl 
OiOO(NcOjOiOC0050 

»o --^ ci oT tc" CO ^o --r 00 

lOr-^ai— '(Mt^-t'CD'M 

CO O CO -^ c: OS Ol CO 

1-^ Tt^od'od -^"oTco ^ 

^ ^ 1-1 CO rt cs 



■«rJ<OOC><COCT>t^O«eO 

CD Tj< CO ^ Oi oi 00 CO 

cT ofc^co »ocs"cD 



500000 



i^(^ o o o o o o o 

a* ciooooooo 

^ ^ w— TcTc-Tco CO -^ 



STATISTICS OF INCOME 



181 






r-oo»cioiOicoioooi'M— <r-tocc»ot^os 



C^ -^ ^ -H ^ ^ -- - 



XT? ^ c^ c^ — < ^ 



0> cc <OI^ 

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.— iC0cOCOTt^aO-^^OiCOt----<00'— <<McO»Ot^rf"^t--C^GOOO 



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t^iMOS-— "MOCOiOOOcO-^oOcDcD-^C^T'Ir-CO'^t^COt^OC^ 
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■> o o o c 

r CD Cd' t-^ C 



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■ ooooooooc^oooooo 



o o o o o o 



oooo o 
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oocoooooooo 



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o_o^o 

OOOO^CNC^ICO 

t^ X :n 

ooo 



o o o o oo 



oo OOO 

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go_oooo 
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-TOO ooo 



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0^^-^---^(MC4CO'*^CDt^X:n^ «3-€^€«'6e-€e-«-€«'€^ OOO' 



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oo O OOO 



JOOO 
>QO O 
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o o oo O 
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oo^o oo^o^ 

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€i^ €/> 6fe <^ ^J «ft^ ■5^ -a©^ 4^ ^ « ^ 6^3- «- 



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■^u^icot--cc;r-:^7Hr-it--*r-^^cycsco7riocDr;X'0 



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182 



STATISTICS OF INCOME 



1 w 









*j g -w .2 o a ts 

M O C 



i^§a 






fH TJ .13 a 



SI 



C0C0C0(NO01»0t 



-coooi>.ooooo»ocDt^t^uoa> 









CO Tf^ o Tj* CO r^ 

CO t-iO 000 2" 

o ai*o (N »o o 



«5 »-t >-l .-. 






ccr>-'-'*ooi»ocC'— iiM.-'coc^ocooooiocoor-o 

1— •00'— »CDioai'~«COiMi— iCOO^OQ'^OiOOaOGO'— '(M 

t^oicoyDccwot^cot^^ocoTfocooc^^r^W'^-^oo 
w" u:r «o r-^ QO oT t>^ QO oT »o' t^ (N' oT io" ,-h" CO «^ 1-*" ^^ oT c^ 

<^ "5 <© 00 -^ lO '«*< O GO 00 CO ^ c^ 



COOCO--HiOOO'^CO»OC^<N»Ot^^O>OiOh»COt^O 



OOC<100iOO>'-'00"OO^lMOasCO<©<©*COi»OCOC 



»005COiOQ*005»OCC'— 'ic»oa50t^ooosi>-oosc^co 
Osi>I>-iO»iO'Tt4COC0COC^00t^00»C«Si-tfH -^p-t 



O 00 CC o -** o 

.-' O to CO 00 00 

o CO 05 CO coco 



CO OS C5 lO CD O 
CO CO Oi CO --I 00 



cotoooCi'*^-»-'t^aiooojOicoococo»oaoco»ococ*500iC^co05to<N»c 



C: 1^ O '^ 00 c 



)-C<iCtO— "CM.— i.-il^.-iTt<I-^0-- •■^c 



)-^OC^aicoccioir:>»o 



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s-^-^t^oi— "C^^»or^t>.too5coootOTfr*Oi'^t^c^oot"-cci--c-jrroaootOTp 



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I 1-t i-H --ti M .-H 1-1 



to 1 I I I 1^ ICO 

Oi CO I ^ 

CO I I • I I CN| I iO 

cT I I 1 I ir-T ( cs' 

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-ooai*-"— '1-1^— '•— cstNcO'^tocoi-roooi^i-i 



STATISTICS OF INCOME 



183 



■It! ! I 1 1 1 1 ;o 

! 1 1 1 1 I 1 1 1 loi 

iiii^i-r^ t^ 

1 1 1 iC^ 1^ 1 1 1 I iio 


i 

CO 
CO 


till 1 ' • ' ; ;2 

ii'';::^';^^!*'!''^ 
iiiiil^.CL' -^ 




1111 1 1 1 1 1 IcD 

t— 

1 1 1 1 1 1 1 1 1 < r^ 

1 1 1 1 1 1 1 1 t . Tj^ 

iiiiCl^iCl^iiiii-^ 


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1 1 1 1 1 1 1 1 1 l;o 
1111 1 1 1 1 1 Ir- 


00 


i j is £ i i S 


1 

i 


1111 1 11111m 
1111 1 1 1 1 1 1 1~ 




i i i ! i i i M li 

! I : 1^ 1^ 1 1 1 1 CO 

Illlb,lc:^lllllc5 


1 


1111 1 •^*" 


CO 

S 






: 1 1 1 1 1 1 1 ; ig 

! 1 1 1 1 1 1 1 1 loo" 
• ' ' ' ST ' ST ' ' 1 ' ' " 

1111 1 1 1 I 1 1 N 


CO 






$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 

$3,000,00 to $4,000,000 

$4,000,000 to $5,000,000 

$5,000,000 and over 

Classes grouped * 


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1— it^r»-«!t«05-HO>tDOsiO't*cD-^r--.-«00»o 



C^t'--<!t<C^GO00'^CO'^C^C 
■^OsC^coiOcoC^^iAoac . 



CO cOOlCOrJi 



icNcoeo 



c0«0»O'«#-»J'OC0C<l0»Q0'-<iCtCOc0^e0 

co^Tf^t^cooNc^^t-*co(N»o<Nr^t- 

<-"<M.-«O&00^COO0'-<"«*'t-i— tt-OJOifOOS 



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•-'C^(NC^C^COCOCOTt<eopiOOS'-HC>cOiO Ti 
(^ Ci W CO O CO Tt< -^ CO " 



^^^o>iot^05cor^co<©»oo>05iocoi-ioo -^ 
Tt* m ■-^ r- lo lo Oi o ^ lO 00 c« t- w to rM o o -.^ 

W O CD Ol GO C^ C^ CO ^ GO M tT 05 C^ CO CO CO t^ " 



C^iCCOh-C^OCOOGO>--<CO'-<>OC^OSCOCOOi 
■^COOiOCO— >OSGOiOiOWoOuOOOC^CDCOOS 
'^COCOC^WC^i— (^Ht-Hi-HCOTttCO^CO-— «.-H 



(N o o r^ CO -fc^ 
CO •— I -^ ^ oi o 



£st2^'~''^ 



coooasiococDa>coaioiO"^w:»co'<t<c^cO'^os(NGOiooocooOi-<r^co 
'^h-cot'-t^cor-i^'^t-io^Hco'or^ioococ^GOcor'.coo^HOGOCJo 

0Sf-.L0C0'-<C0C5O'<*<C0r-.Oe0t^<NI-Wt^C0CDTt<C^C^Ot--(Nt>-C^O 

00 i-T CO f-^'.-HTjI" 



1— < C< 1^ C* CO i-t 1— I r-4 C^ CO CO C< ^ CO -— I r-H o 



COCOTt*h-CV|CO— HlOOCOCOWC^t^-^TfCOCO^COCftOlCOO^W'-HCOOS 

CDi0»-'Mi0C!»J000»OO0iC^C0--Ht^^C0t^^OOOG0^r^O00i0CO 
lOOcOOTfflOOStCiO'^OO'— 'COcOOiiOOOCO— icOO'^OOCOiOWC^CO 



W O 05 CO CO C^ CO ». 



■ COi— lOOiCDiOGOOOOiOOOSCO'^Oio'oo'Tj*" ""^ 
*.^_r^^00r-C^COI^O5CO(N'*J'rr'-<*^COCO^-.-H O 



^^-Oc0C0<N^C00>C<"^C0OC<IOO00C0C0OOr0(Nh-c0OOC0»O 

Ot-HcocooOr-i^Tt^ajtoc^— •GOco^c^'^cor^ococs-^'^iooococ^ 



)l---rj<tCcOiOOO'^CO'--COOr-COGOOOi 



•-'C^iO-^r-.Tp'^CO 



Tf^t--rrcofOC^t-^^coiococ^co--Orocot^»ocs^r>-GOr^c^t^ c» c»3 

■^rOOO»OiCOi00001iOCSOr-COCNCO — '^(N^Tf^00CO^CoVj*00CD 
"^ CO C^ M t^ I^ 1-^ O "^ t- O O CO --t iC C^ Ol t- CO "5 t-- OS to CO CO »-< 



• lO O) O (N ^ C<l O 05 CO CO C^ i-H 1-H 



^ cscs lO^ ^ : 



Tj<«aiO0 0<N 
t^ t^ "O OS "* — ' 



i-H WCSNi-l 



C«r-(,-tCOcOClt*OSCqio 



cor^ooco^b-h-oo^^Hco^co'M 



cocoes-— 'CO'-HCOt^iCt^i— "C^OiOOh- 

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r^oo(NOih-«^Tfooioscooio.-i' 



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"COt^COiOcOC^iOOOO'^ 



• ioao-^diO(M^t-HOco»-(cocoui3»0'^coco'*or— ot-^'^c^M" ■♦^ 

HCO^Ni— '■^COWf— ("-H ,_Hi-H.— t 0« 



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CO -^ lO C^ 03 OS r- O CO t^ CS CO CO -^ OS t- to '«** CO C4 <N CO Tt< W C^ -H " 



■^ ^tooToTco CO t>^ coc4"»-I 



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f CO co'Tf^Tti'to lo CO r-Too oi"^ ^^^r^-ic^c^c. ^ ,_ 



184 



STATISTICS OF INCOME 









?.&o. 






h-i o a 



e3 2 

O Q, 



k.tnS a tc g a 



— < OO ^ (N "O O 00 
O O <N •-' !■- Oi S 
GO to »0 GO Oi lO ■^ 

ec ^ 00 o oT (xT CO iT' 

■^ Tt< Oi lO tT -^ lO 



CO ^ h- lO (N O -— I 
00 Ol O 1-^ lO lO o 



©& CI Tf C^ ■— t Oi w 



CO CO ^^oo ^ o o> 
lO h- -^* (M Ol rt" •— ' 



CO »0 00 O C^ 00 -^ 

Trt--co»0'^co»o: 



CO 00 CO I-^ Oi O O 
ff CO O C^ >0 »0 CO 

CD t^ CI in o »o »o 
T-T M -^ i>r o :o ro ' 

OW"*'* CO s 



CO CO O O l>- CO 00 
r-H C<l 00 CO O C^ Tt< 
Oi t^ to O C^ O '-' 

CO CO C^*" Ci' O Cf 00 -T- 

'<Si00Oi00Tt<.-'<N^ 
■€^1—1 CO --• 1— I I^ 



<N CO CO 00 



00 r- o »o o oi Oi 

01 -rf Tt^ to (N '^ CO 

lO to OS CO »0 CO o 

o o ci c<i ci" tc" o 

'Tt^ooococo-'r'^i; 

tOO'-^GOOOOCO^ 



80 oo ooo 
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CO O ^ O GO O "<J* 



oor-ascia;-^t-^^ 



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CO GO CO ^ CN CI lO 

CO to 00 r- GO '^ ^ 

CltOOr-To-n'r-T^; 

'^tOOGlCJCIO? 

05 CO to »0 CO '— ' Oi 




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COt^OiOcOC^OScO 
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OtOOiCOtiJClCOCI 



'— 't^'«*«t-COtO.-Hi-H 



cob-toooor--coo 
■^oocni^cO'^ci 

^^_^^COcOO 

ioco'OcO"^csa>'-i 
cocicicoooo— < 

lo" TjT^io cT'^j^'co 



dcoci-^cor^T^co 

ooioot^'<f-*'^a> 

^OtOOOCtt^COO 

CO CO Tp" 00 CO t-^ CO ^ 
tOCiOlCOt^ClTfO 
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t-T »o'r-r<o"to o to" 

lO rj' O ri -^r rj< CO 



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-^TftGococodr^-^ 
cior^'*i>"-'coco 

1-^ Oi tO GO t- CO ^ Ol 

^ |C tC 00 .-T cc CO cf 
cotocor^-^too-^ 
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^^ O t^TfT^'^OO'^ 

CI o: CO r- I - CO oi 



tOOiiOt^cOOO^--^ 

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tO^-i'-HQClOO'-Ht^ 
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O O cTcf CO CO -^-^ 

- -(/^ 09 *e 6e^ €^ 6©- 

^i^ oooooo 

rrtiTiOOOOOO 

,-;>-;-< -H o) (M MM 



STATISTICS OF INCOME 



185 






r-oocooi^o-^i-Hccr^— 'OiOioOi— " 



SCO^Ot^C^-^cD'^'^ 



oioco-— 'cco— 'Oi'— '■— "Cs-frt^r-coco-— •cDcs'— 't-^Oit: 



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C^C^^COCOCSC^<M^^iO-^MC^COt-H^ 



"^r c*5 r^ O i^ o lo CO ic' cd' o' V' tj^ lo iT* C^ 



3'<j*g5C^t^cot^eoiooooaioo^c^o^(Nt^Oii---' 



C^iOCDt^b-OOO-— 'COiOCD — — '00— 'r^T*-OOlt^iMOsasccaiOi C^r^T' 



l-"C^(M(Mr-.^^^-^-. 



4 1— I (TO ^ -^ 



t^ooiO'^cca5GO'^oioasOiC-»rocDc*5«ix>'-<cc*c-^i-.a5cooi 
r-t^ — (Nrofcio— - — Tfoo(N!--or^icasOQOOi^»c.-<^^(MC^ 

oT cc oT -^ CO c^" c^f t^ o «:r ■-^* -r* o cc' oT ^^^ Tf-' c^ i-h' Tj^" c^ 



— lococ^ocflOiTfcccoioor^ 



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CO c^ CD oi" -o' •^'" --r Tt^" ccT co" c4" »o"co ccTc^ i! 

C^ lO lO »0 C^ O ■* Tt* lO O O t-- 'J* 



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OOOl-«J*COI~^aiQO'<J'OiOOCC''^COOCDO:>CiC^OJCC.--it^OOt^COCOTt<CMC^ 

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cc" ■'i^ "^ oT ■^" (>f QO ro -^" :c" lo" c^f --h' oT 00 ^-^ lo -T*^ Tt-~ oT c^^ 



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;co:cco»oooi^oorcco-^oo»0'^»ococscoT*'ooioai' 



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CD— *cOCSOC5"*r~0:C^C^OOOOcO»CiOcOC^C^cOTt*'^0000— 'OiOOO 

C^OOOCD-— 'OiCOCCi-HO"^"*"^OC^C05Ci'-HO'^0»OC^05t— OiO-^TfOO 

00 --*" o" -H* CD --h' cT o* --" -^^ r--' CO o' o' oc* oo" co" ijff --r 00 :d CD ocT 1^ 
oo:(Noooo»or^cDh-cc^'n)OOcnoooo"^(ror-(Nt— (M-rft-Tt^fc ■* 

CO'-'t^COOI>'^CO'-HCD^OOiO^OiI-^OWCO'*C^C^^C^.-t 



• Tt< kO CO »o — I 



5D N T-4 t^ 1-H t^ to - 



■t .-H iC (N ^ <N ^ 



— l-rfO^COO-^iOOOO'OTf'CSTfCOOCOC^IiOiOCO 

cocDr--oco>Or-iict^oi»occi>.:Dor-»DC:oococo>o 
co" CO cs" oT i>r CO t-^ c^ CO crT CD ^-^ CD o' CO cc" -^'^ CO ixT Oi r-T •-"" 

lO -^ ■— I C^ •-« CO O to Tf O CO O O lO — ( 

-""-H ^ ^ -H (MC^ 



-COOO-— 'lO^CO-^iO-^^-t-^OlO-^oOh-Oli 
_. . . _:>t^t^COCOTt^O'— tcDC^OOMOO^O'MCNi 

C^IOOCO-^OCDCDCiCO-^CO-^OOCO-^'— 'OcD'^OC^'-'CDOlTf'^^-^CO— ' 



_,__. _-. ---COOOOCJCO^cO 

OS-^t-r^Ot-t-COCOTt^O—^CDC^OOMOO^O'MCNtOr^iO— coc^oo 



0'-<CDCD-— iiO-^Ot-GO-— *-^iOr^OOiOOicDt^tOO;cOh-CC''rt*-H»OoOOO"rr' 
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cDcD'^fNCOOiCDCDC^CD'-'OoOOCOCDt^iOascDOlcD-^t--— 'O-^O^Oi* 

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,— I O ■^ CO C^ W '— ' i-H f—t 1— ( 1— * ^— ( ^ CO CN CO OJ I— < .— t 1— t 1-H •— I 



00— ^lOOOC'JOJCOtO-^t-.Oi 



loor^i— loor^ic-" 



coo— 'co-^ocor-ior-.ioas'— «oo>ocDTfT}-c^Tj<^Ht-,iot^cMNCi 

M^ c^ oo i^ '— CD «; o "^ c^ o CO 00 CD ^ oi o CD CO e^ r-" — . i-i 



b*l~-0-«PGO»O^HCO 



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^••^tOiOCDt^OOOi — — '— <— ii— >— iC5CMCO'^»OcDt-00 



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186 



STATISTICS OF INCOME 



r- I Oi I :o h- Cft CO eO CD CO lO oo M -^ tc -^ -rf PO C5l «o b- e 

<© tb- lO t^c^ t- uo ir; (M 00 oio oi iri oooo QO oc o o< 



t^h-.0000iM*CCCCCrfTf(C0(NC)<N't<O'^aCiOiOlr^u:) 
t^Ol^»^CCOt^OiC^C^r^-^»C<CCOOOO^CDiO^^ 
■^■^CCC0C0COC^C^(N«-lO5O5"ti"«*<O5O5I^t-»O00lO 






— GOfMC-OiOCOOiOlt^ 
OOCCOOU^C^-^OiCO 



^^t^oo-^cicocccio 



(NcCCCCCiOrfiCOCO — OCOClCOOCQ- 

r- CD to Oi O .— I r- Oi *r c-i '-C 1^ 00 --H TT* U-; c 



1 O O CD -D* 



■— |'MC0C0'^^'^*OiOC005C0'— I. 



COCO^OlOSCDCDCDiO-'J'iOC^ 




cDOO»0(MtOCOOO'^00?Ct^r^i-'OOiOO'--O^MO 
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t^^cniocc»2i^t^cCTt^»r:. cD«ccjrfC^ai-(*'asco(Noo 

■— 'CCt--'^COO5«J^CMc*5t^O5I^r-CCt^C^OiCOC*DCD00CO 



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cT f-H~ T)^ .-T co" o ^ i-^" i-T ^ c4" c» c^ r-T CO co" oi" c^ oT o tC o CD oo 



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OT C^ OT -"-T »C CO' 05 CC 00 CC CO --^ O 00 OO" CO -^ oo" "^ to' t^ cd' cc uf 

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CO cDcoc^ososc<»ocD'-Hr--'<j<o>t^oocDiOco»0'^co«5c*~""""~ ■■ 



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ait^l^COI^tOCDOOCD<CCD'— «01 



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OCDTf-^fOSOi^C^r-H.— I 



t~^ CO O "^ O O »0 -^ .-H t-- '^t* CO C<J 1-H i-H ,-t tH 



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2 g^£3a. 



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to t^ CD IM C^ (M C^ CO 



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0(N— •eO'-HiOiCO 

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wcoh-ioO'-<r^'-HC^c^05'^cs-er»C'-''— ii^'*ticT>coooc:'— cococD*' 



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CD lO CO CD 

coroocoib'^ooc^i-^^occ^oo-^c^O 



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C»^_^,— it--Ot--(MOt^OOi-HCDCO-*iOiOC^OOcDt— 



CDOi<— 'PaO'^tC'CC 



OSCOOC'Ot^t--l^*-<»-iCOt^COt^iO^COOC^^HC^CDt'-.— .i/^-riOCD^COiOCDC^^ 

o cc oT 00 00 c^ ^^ 00 ^ lo o TjJ" i-T o 00 ^^ CO CD ■^ oT -^ .-T *c" 1-H^ 



1-H lO O CO lO c 



M(N ,-( W,-H 



T*<iiO-w^HcO'^N^005CO"«**OiC^<DOiCOCOQ?>0<-(-<J*OOCD(NC^^'«fOOWOO^O 

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O^OCO'O-^OOCDOOCDOCOCDCvlCSCOOOOCDTf'^CO^COTf''-' "■ 



00 lo Tf M coco 




STATISTICS OF INCOME 



187 



o (M ro o « (O 

(N 3100<DO 



C CC f- t- w CO 
CS <N -H ^ lO I^ ^ 

O O 00 CDCI rOs 



t^ -*• C^ t^ C^ l^ 

o 05 <M ao 00 00 



00 — 'O — CO -< 

o c^ ooo >o t^ 
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00 ^ CO O t* C-1 s 



•^00 C^ CO CO CO 
lA c^ l^ — O '- 
O CO o o o ■* 



IC Ci lO — ' 04 c^ ^ 



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CO OOO C5 ^ CO 



lO Oi ^ C^» O (M ^ 

»o lo i^ 00 CO CO ■; 

CO »0 <N I- -^ f-t 



CO o o o 

GO »o — r^ 



CO 30 o '-o in ej 



t^ »-0 ^ X -O CO 

lo ^- r~ 00 o 00 J 



ooocoo 

o o o o o o 



CO CO CO 00 CO -^ 



1 — 00 
100 00 

lOOJ 
ICO 00 
iCOr-T 



ic)a> 

tOf CO 



lOd 
ICO —1 



iCO<M 
ICO CO 



lO t^ -^ CTi lO CO 
O O CO O CO ■«T' 
■■3' O t^ C^l — CO 

O" 04 O" GC" t^' CO 
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t^ O -^ O t^ t~ v 

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t>. — < a: i-o CO oi — 



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ir: o o o »o 

04 CO "^ »0 t^ ' 

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o o q a 3 



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o o O O >,j 
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m Oi b- C^ CO 
C^ CS 'C O Oi 



CO >o oco -^ 



osooior^Tt^ioc^coMiOi-iooos'^cjiM 

OOCO'rt^(NTrCiClO<M---l^ — ^CO— < 

^^ »o' CO of <^ TfT c^f lo o" o (N fo t--r —T cT --aJ" o 



•-t t-H C^ •«*< CO CO C) ( 



r^Ooooii-^CM^cor^L-rr^i.'i.CicoCTiQn'o.— ^ 



•-jOOiiOiOcOCOOOiOCOfCOC^eOCOt 

(N C* rH .-H W P-H r-^ —< r-. CO C^ C^ C^l —I rH 



■M :7> h* en r>- 

«.-: oo «o ic o 
o ro'^oir- 

^ c^ _r — r oT 

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€^ -^ c^ 



OOOOOOOOOOOtDTr"— ■dCOdOCSi^^CS'^O " 



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r-ocococixMc^c^ioo^CGOOf^ccooocoi-r-wocosocDrfOOC^t-, ^ 

00C^t~^C00i'^OCSOC^30"^I>-C0t^'^0COtOiO'tt'0iC0'— 'COW'^r^Ci ■■• 

CI ■^^oc^t^c^oooo*o-^os'^oooooo»-'Ooococx>Tpa>cot-iOcic^ 



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o ^t^csi<r;c^iCcocooooocitoc^ico'jDcoocr^iciox'oao:^«Dio 
o cciM^ot^t-'Oi^cocoQOtNcoicc^iOii^iOTrTj'^y-eo^^^ 
l^ iCirro f-TtdrTcicf Tp"eocii-r-^ .-T 

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:coa>o^r^CTJ»or^oc^^roc^:-iZ^u55o 



cDC^cO'-Hi.':>GOC^ococ^Trc^«Oi:o"^-^a:Ci- 



OiOOOi-^NOico— •-^c-r*~^^'^''^^'^c^'^00h^O;cc^oo-^(r'(xr 
K:30o^-o*0'-H--<^-.fo^-oocst-^^cfiOl--oi■-las^^•o•.--^i^^a^o?Q 
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CO cs't>^o^"5'coeo r;j" ■^c^^^^u5"'tJ^^cy5■c^i'c<fc^fo^cD »o co ■^c's'i-Tcf 



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a5^*C5ioc>-?u-^io^o:coco'^'^^'-'0'^cooa>o)ooioodi«5co^ 



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OOOOOwOOOOOOCI^O •" - - •■ •• - " - - - - - • 

c4'c^co^:^7r":3^^c"to'o"p'r-^oc cT — ^ii^e^ >^ Sr V^ 99 



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t-' I— ' <^ 619^ €^ €^ ^^ «^ ^ d^ ^ d& ^» ^^ «« ^ && €^ ^^ ^ «^ 0& {,& «(& ^ <^ ^^ 69 «» 



188 



STATISTICS OF INCOME 





"3 



S S :r> I I I I I I I ! 1 1 ^ 

CC Ol CO CO 1 1 1 1 1 1 1 1 t 1 CO 

ggsj^jTfr i i i i : i i : : ;?J 





Tait on 
capital net 
gain (12,1-^ 
per cent) 


COOl-^d iii'illliiOl 
CO lO -■? — * 1 1 1 1 1 1 1 1 1 1 CO 

ccr-ot^ t 1 1 1 1 1 1 1 I irr 
cc*^"-^';c'^r^ I 1 1 I 1 I I 1 1 loT 

«e-HCO -^tl^w 1 1 1 1 1 1 1 1 1 ' 


S 

CQ 


COIOCOCO itiiiiiii't^ 

t^-fj-M"-^ II ittt- 

Ch ,D cr: CI 1 1 1 1 . . 1 . . 1 CO 

CO CO 00 ■^ WW 1 1 1 1 1 -^J- 





■3 


O00'-'»O iiiiiti'tiTf* 
t"- t^ Gi ^ I I I I I I I I I I tC 

r;'"joo"-f££ ! ! 1 I ! I I ! I l-rjr 

CO CO -— • 'O 1 1 1 t 1 1 1 1 1 1 
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CMC:-^t^ iiiiiiiiiico 

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Prior year 

loss 

deduction 

from net 

income for 

net taxable 

income 


■ N 1 i 1 1 1 N N N 1 1 1 


10 


CM 


8 

c 


;2 


ic 00 s; 1 1 1 1 1 1 1 1 1 1 !■- 

SSi^gS 1 1 1 1 1 1 1 1 1 12 

S'S^'^Vs^ i i i i i i i i i :r 

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oogggggggg 8 § § § § § '^ 

0000000000000000 Si 

§S-8gg?8gggoSoo°Sj 

oocrsi—-— oioico-rrici^^^oico'^fior^ 
6% €^ «^ «i^ <^ €^ «e »^ €e c^ ^ t^ «^ €« «^ «e U 


"ca 




1-^ ICO no i«0 

t — ' »-0 1 ^ 1 CD 

ICO .CO .0 'CO 

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'-* !co liO tio 

t .-H 1 IC 1 —1 1 CO 
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■ " ■ o" i co' . 0" 

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$6, 615 

53 
168 
746 
366 


$319,601 

2,270 

12,5, 407 

29, 030 

205, 416 

7;i 605 

226, 631 

152, 634 


•^ toe (N Tj- W 0» 
01 i TT r~ (^ !N 05 00 

ira 1 u; t- .- to 

to" 1 r-Tt-^cTto tcr.<d^" 
t^ ' cc CO ic Tj- r^ Ml 
CO ' ..^ ^ Oi t— 
^" i ,-?.,*.*■ r-Tc^ 10 lO" 


' (M 1 CM .00 1 
CO ' O 10 I to 1 

TjT 1 oi" ICO 'CO t 

CO i-^ ICO 1 1 

«« 1 I I I 


$1,018, .571 

22, 444 

6,456,173 

6, 903, 623 

16, 961, 221 
4, 647, 195 
4, 564, 610 
7, 153, 690 


2,172 
47 
4,142 
4, 622 
6, 996 
1,879 
1,374 
2,053 


_' 1 d d d 
~. 000000 

00 '>j"cM CO CO -rr r^ 

►5 S --"-"■"pf CM CO CO* 



STATISTICS OF INCOME 



189 



oc -^ X oc CO ac r- Ci ic,r- OiO-^r-coc^Otco 
(>f CO cf c^f rH CO o -^ cT u'f CO ^ -^ oT co" c^r to" oT *o 



- _- J t^ -^ -^ Oi »0 CO ■* CO 



CO O -^ Oi »C ^H CO ■ 

(NtOCOOOCOCi"'-, _- -- _. 

CO'OCO'— <OOCOC^OC'iO«CiO-^«OTfiOt^--H 

t-Tco CO T»r CO lo »o' »o oT od" ^^ 00 1-^ ^^a5' CO 00 co" 

^- C^ CO CO CD <© CO CO "* Tj* 



0>'^00»C'**'cCOOCO»OCO'-<CQCOCOCOOO(OTt< 

r^t-^iC'^r^oito-Htjiooso— loscsoscoooco 

CCi-HfMO^CiCOt-^tCiOOiOOCOCSCSi— 'COOOOO 

c<re4^i>^crr-rcr'<*<'o-^tO'^co'»d'ci"'^or»-rc5"cD 

iC'^Tt<cOCOC^COCSCSCOr*CD'^»0-<**C4t-Hi-i 



00 «:: CN "lO 



o»coo5(McoooooQ'^aios<»ot^i^O': 
c^-*ooiaoc^t--oO'^toc»»-*'*'— loot^o 



CCCO»OTt*iOiM»OOOOOCOr^b*'— <CO"^'*<OOOC3t^iO 



T—tO'-^CDCDOC^O'^OirOCi— ^t-fCOi 



: o o CI "^ ^ 



I— osoi^-c^iScco^C'cO'-HyDccr^fMasr^— 'ccoco^ccs 

C'f 00 GO »C^ :0 »o" r^ "^ i-h' CD CO" OT CO C^T O CT TjT rjT t/;J" CO ^' c^ 
CD>OtS-CO'!t«01MCDO<MC4'CiOOO'^rOCS-<}*— iT^CO 



.-tr-ii-li-Hi-iC^(MNi-i^i-« 



<'^eoC^COW<Ni-(.-«(N 



O'^^tMO'Ot-OOOit^OiCOQOOOOOOO 

iCOia5'-^'-'5COOOOOCU3>OC^OOOOOOOOO 



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■ !M 00 00 O iM 



lOOOO-^OCOiOOiOC^OCDC 



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190 



STATISTICS OF INCOME 



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t-^»ociooc50ior^'-«rraic^t^io— 'Oi— 'COC500 

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to t^ X 02 — < ^ 



STATISTICS OF INCOME 



191 



iNt1<« I 1 1 I 1 1 lO 

CI OO t t o 

lO 00 «2 1 1 1 ) 1 1 . CI 

Ci^SM'v i^ ; j ; j ; ;g 


S 


O I>0 • 1 1 

s ;s ; : I : I 1 ; ; : 1 

lo" i I--" I 1 1 1 1 1 1 1 1 i 


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191, 275 
230, 010 
219, 109 

700,'527" 


CO 


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0> T C<t 1 1 1 1 1 1 ICC 
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loco 1 I 1 1 I 1 1 1 1 1 

;^^ i i i i i i i i i ; 


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OCCOO 1 1 I 1 ! 1 !.* 
t^ CC 35 1 1 1 1 1 1 icp 
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CO 

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>occ TjT -^" 

£ l£ 1 1 1 I 1 1 


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?f§§V is- i i : i i is 


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CO 

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CO M CI -H 1 .-c 1 I 1 1 I I 1 




$200,000 to $250,000 

$250,000 to $300,000 

$300,000 to $400,000 

$400,000 to $500,000 - 

$500,000 to $750,000 

$750,000 to $1,000,000 

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

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

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

$3,000,000 to $4,000,000 

$4,000,000 to $.5.000,000 

$5,000,000 and over 

Classes grouped ' 





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^c^^r*r^Tj*ccr'-»cor^<NOcocoosos 

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CsoOOiCD "-"-^ooiooor^t^oot^o 



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<COt^-^00--HOO— 'CiiO00iOCS>£NC^t^ 
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Ol CO "<*« <N CO O I 



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lOt^COCSOOiOr-QOOSOOOSiOCiCMt^ 



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r^OCcD»Or-iOC^OOOOOGOO»OCO!NCOcO 
C^ CO -^ '<»' CO lO »0 »0 lO -^ O <N Ol OS CO o 



£2'::!Sif?'::!':^^^*=*i2^w<*"^^^ooooTj-co<>j^co.-to> 

COiOOTfCOCOiOCOi— <OCO'-«COt^01«-*t^01C03COOc35C^OOTt* 
r-.t-ic:i<MCirrcO»OCOC^COO'r*<COOit~*COi^O-^>-Ht^OOSrHCD 

■^* r-^ oT --h' « V" oT -'i^ oT CO od crT <o o o" r^ cT TjT <-r CO --H oG CO o 
Tt*.-(coa5Coc^(Mcoc^coa>-^Ococst-^cocoicr^io-Hoii--r~-oo 



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O Ost^OCOC^OOt^ C^^tMir^r-'^C^^r-t^cOMrHt-^ 
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--^C^^CO TTiO O >0 O O O cTo O 

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3 c:> o o__o_o_^o o^o^o^o^o o o 
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€^6^«i9^s^€e<^^^</i>^^a»a»^^»€/»<^»»o^a^€^</»6« <y> ^ a ' /<y> 



192 



STATISTICS OF INCOME 






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t-,tDC0iO05OQ0'M00CO 



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c^ .-iOior-oir--coioo 

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c^or^coo"<f'*t<oocow3 

COOfOOOlCSJ(NOi-«OS 

l-COCO(Nr-<,-,oa)OrH 



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COCOOiGOCSCMl"-'— (O'-H 

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coc^.-t— ^OiO'-^co 



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H^,~ -H 1-Hcf (N coco '<t*"-r 



STATISTICS OF INCOME 



193 



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t CO 00 oc5 r-^ 00 --H oT t-T o i^ GO ^* t^ o Tjl' 
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c^c^i'-"'0 0oto— ir-'^f— «ooioco«3^oo 

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If, C-: 00 -^ ,-( c>» ■<?< C5 CO CO r-i "Ci CO o CO o 
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194 



STATISTICS OF INCOME 



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o o o o o c: o 

== = = = -.00 
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o S i~ :« CO — . rt 



STATISTICS OF INCOME 



195 



I 1 1 o> 

I I I 1 I 1 I 1 1 1 1 . «3 

1 1 1 I 1 1 1 1 I 1 1 |(xr 








1 1 1 t^ 

1 1 1 I 1 1 1 1 1 1 1 lOS 

! 1 1 1 1 1 1 1 1 ! 1 lod 


If 


i 1 ! 1 1 1 ! 1 1 ! ! !<M 
1 1 1 1 1 1 1 1 1 1 1 1 'i^ 


«3 

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1 1 1 1 1 1 1 1 1 1 1 Ice 

1 1 1 ICO 

■1 1 1 1 1 ■ 1 1 1 1 lO 




1 1 1 1 1 1 ! ! ! ! 1 ' cc 

1 ■ 1 1 1 t 1 i 1 I 1 > 30 

1 1 1 i > eg 

1 1 . 1 1 I l-<S< 


00 


1 1 ! 1 1 1 1 1 1 1 1 I'o 

1 1 : 1 : I ; ; 1 I ; IS 


8 






i i ; ; ; ; i i ; i i is 

III >o 


o 

CO 

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g5 


$200,000 to $250,000 

$250,000 to $300,000 

$300,000 to $400,000 

$400,000 to $500,000 

$500,000 to $750,000. 

$750,000 to $1,000,000 

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

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

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

$3,000,000 to $4,000,000... 

$4,000,000 to $5,000,000 

$5,000,000 and over 

Classes grouped ' 


o 



-^OCC"«T(NQ0l>-'-'lO»-^a501C0O'<t*'^OC^ 



<NOOCiOt^'-HCCTPOOh-00'<S'tCOC^COc3iCS 



* -^ COCOCQCOC 



4C^»-Ht^iOCOCM<Dt^O 



»tooooiooocr-cioocooococott<coh- 



CO GO OG (X *0 --H <:C ■ 



. 0:p ^^ T« oo T-H c 






-d»C0(N300>'<*«Ot^ 



ceo ■— ' 00 r 



:tooit^Cioa5CiCiio?OTt*» 



— ■^'-i ^^ 



• Lr^C^^OC-.OCOrOOCO'Or^iO— to*' 



c^-^t^-rc-^-^i't^cJooior-iccOr 



o-^ coco : 



»tM.-it^COCSiT}*CO^-l 



!>■ O) O © 



iMr-Ot^CO'-irO'^COTf'CD'^C^^OCO^CDO^'^OMCO-^'-'Cii-llOl^- 

i-*co C4c^i— I.— ir}''^0'-'F-i.-.c^t--orrco»ot-t^coc^tou:;ot^r-*'-< 



i-H C^.-tCO»-^iOC^COCOC^r-lt-lr-.OC^»-ii— 1»0 



OC<l.-HC^Ci01C0CCOt-lC0C0»O»0»-<O"^0i'*C0— (COeOO(M(NCOOOO 



O CO O ■— ' OS »o 



OiOOCSt--t--C^i-HOJW«0(N005f-<»OC 



'— ■iCO.-iOiOiOOOO!NiO-^ 



)OC0t^0iO(NO'0:DC0<MO00<N-^i 



j-g-f— CXJOcCiOOlCO ■— • 



OO »-H r^ .-« C; (M CS O CO C» CO CO <>» CC C^ O -^ --> <N ^ CO !N -^ r-i -5' CN O '-H -<** Ci 

c-a 0'-<o»-iooor^coeoco»occco^cocococ^co.-Ht~»cot^^CNioco ^-^ 



05iocooaiOib-o*ocoi-tc^'rj<Tt<oooi^r^«ooico:soooooo 



Cs CO C5 O Ci c 
Ci 00 Oi Cj Ci 



5l>-CSCT)tOt^C^>C'C^OOGOO'— »0 



oooooo 



iO^ — '^OCO'-OC^OCO 



OC^O'— 'TfCSO'MC'lTfO-^'— 'CC00C^C0C0--<TrC5 0iOTft^O0ii— tco 
^ OOGOClCOCOt-OOr^-^OOOO— 'COCiCDiOOOOOlC^iOOO-^'-lf-t'-t 



t--r-CMOOi«>»OOO^Hi~it^ir3COC>)i-l.-iT-*i-H 

CO r^o co'ci"'^ co" »-r 



C^" ! C4 I t .-Tcf 1 CO < CO* 

fe^ I II I I ^ 



ai"^>oocococ<i»o»->t--'t'cOi— tr— o-^ocooooooooic^eci-HOO'^oortt 



'^(NO-^COOt- iOC-OC:t^i 



; :C X CO r^ (N -^ CO c 



f-t CM O CO 0) 



10iOC>4iOt'-0'^0 



C^iCO"*— "OiO- 



-c^ijooo-^^CfM-^or-OiOTT^cio-^oo.— (Oi 



5r-(C?OC^'-»Or-C0t~^C0«C'C0r-tO03OitC>r'ir3C0t»i0O-^«O*O 



1-i 00 ^ CO «5 CO t^ i-l O IM CM i-i f-H ^ ^ 



CMi-i --ii-i 



<N t^ CM O O ' 

C: c: lO Tf CI » - . 

CO »o r- 00 o ci o c^ -^ 
cm" ^ct-C"coc^ cm" 1-^ 



;cDCOOicO^-r*OOCMt^.-'COOCftl>-'— 'b: -T^COOSOOGO 



300CDCncDCMtOC^Oi00l-^iOTj<rJ«CDCS^C 



lOo ooooo oooooo 



^' lO o o oo 
;!, 'oo o oo 

QOOOO oo 



? Q oo 



oooooooooo 
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50000000000 



ooo ooooo 



oo c 

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^.-"c ._. ._ 



000000000-. 



ooooocooooooo 



?5'rjoooooooooooo<-- 

fi qO_0_0_0_^0_ 

tsp-rrcsej 



ooooooooooooo 



5 O O 

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;. Q ^- 



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^^6^g/»eg^< /^ € ^ €/»€/9^«5^6>^^>6e^<^&9^e<^'q^<«c>^&69^^fe€ie^-qeee5e^€^6 Q €^ 



19G 



STATISTICS OF INCOME 



9 ^^'a 






6 






^ ^ O C^ > C r1 



■SO 



2 o ="i 
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•* CC "^ o 
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C<5C1 O -^ 



«^ CC CO 



00 CC t^o 



c D. 






:2;-= 



COI^ C5 00 

»oc oo 

t^ t^ T}< C^ 

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Ci ^€^<^ 



>OOQOOo< 
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roooooo ■ 



OOO; 

o o o o o o" 



rlrl^ZI-rirO 



o o -^ -^ -^ -^ -^ -* 



SOOQOOOc 

roooooo 
> oooo o oc 



OOOOOOQOpO 



^.^-o o o'o'q cTo o 5 ::< 5 S o o 
o o o o o lo o o o »o ^^v*<^^'-l'-< 



CC -^ O O O ro W3 

cc -^ o -r o t- CO 
■^ T-H r- Tji cc lO »o 



OC -M CO cc N -^ <-H 



^ ^ CO t'- C^ »0 OS 



(N CO CO 



cc r^ CO Oi --' lo t^ 

— — CJ Ol »0 O 00 

I-* o t^ Tf- oc r^ CO 

O O O O CO lO Oi 

1-H ri cs CO -(r t^ o 
c^ -^oT^co-^ 

M 00 ^C 05 Tj< CO 



Oi M COOOOO W C^ 
00 C^ O ^O »-< 03 -H 

CO O ^ l:~- -^ cc -r 

00 CO CD — r lo re" oi" 
r^ 00 CN CO Ci f o 

CO 00 "^ *0 O: CO CJ 



00 COtOTf* O CO 
'>* <0 00 iC t-» CO 



CO W C^ — » r-. M •»< 

CO Ol 00 CO Oi CL)' CO 
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r-* CO <o :o ( 



1 o o o oo 
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§g-rC4C0"'c0^' 

^ --^^ «:■ -ie- se €^ 
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fe gTooooo 

^ -^ o o o o o 

^-^oic-fco 



Pt3 



STATISTICS OF INCOME 



197 






I O -^ C^ t^ <M CO ' 



'rr;0"^CX)d<— icCtOi 



iooco»ocoa><Mcio«iir) - 



ioot-t^«D«D»OkC Tr»-'3-^OiiO":>ccot~-csioii-HOOiOcooscocC'n*0'_- ^-^s^ 



.-» 1-1 ^ C-J ri — r-. — , -H 



coajr^TfOi^CTrcO'^'Mr'T r-n 
Ci o ^ lo .-« c^ •f »-< t- "^ r - ct "M 

r-T cT o lo t'T c^f i-T CO •"-T i-T CO 00 CO 



• OOCCt^OOeOGO»0(MC< 

7 OS lO Ci --:• tc irs CO CO cc 



cp lO Oi 



oococn«:;eO'^c^o-»t*MOiOs 



t'«*'0<MC^Tf«t^OS»-t(MCOC 



^ CO Cl lO cc <-« «o 



C4.-1 .-1^ 



-*oo<MO"^c^i^oor*'-tcooo--<oo<oc^''^iO'-(»oior*coo»o 

X05-*'0cocoicrc — QOco>ctO'— "(M— *roOcD-^ccooc:^Ci 



>.-irf-0O»0rj<t— (NC 



<c^-^oo-:t«o-^yDOieod'-ic;<o 



iOi>— •t'-'-^O'— «:Oi— Oi0c0CCCi0iOC0O':CO'-(^0l'^C<0>CQ 



I CO t^ ^ «0 *0 iCi " 



* -Tji tT CO ** Oi t^ Cl X) -^ CO C<l CI i-H "^ »-i 



F-«ociot-<N«:;ow3CcoLcoo 

cocooO'— <w»or^cocooocii>- 

lO —T o 00 lo" '-<' •-h" cT o ^ oT lo uiT 

r-»OcOWOi-n*t-00'OCiOO«3C'l 

"M 'ir »o ^ -^ CO 1-t o »o I— I 



»ooo»o^:co— itcio»oc^cot^oocscoGOroosiooc^-^coas^Ci<M 



Ot^COO'— '^OCC'>4^dOC^"^tOa> 



-csiococo»o*oocs- 



-aoot-aiCJst^O'^;t--^oc^«DOt^i— 'cooic^oot^co— f'—t^iooo 



coco-f cs c:i 



».0 30CO'^OC^OOaiiMCOCOC005i^t-*J'iCOO»0»0 



f-H Tj- O CC »0 »0 -^ CO W CO CS CO O t^ O "3 ^ to r- C^ CO r-« " 



)wCOOOr-OOC^OOOOOO>t^OC<l'<t<CO^'^OCD»OeOtOGO-^OOt^COCD 

-^lOCOr^O-HOOCOCOCOCOI^r-HOOC^^CCtOCSOiOOO'-iCOOSr-'OOS 

;ooiTt^OicocC":^'^coGOcoTjHt--.x'oo— 'a>ao<-'t't^ot-^coc^cooO'— I 
o ---^' ^i" '^^ ^-^ o i>r 00 o ^ CO c^ -^ 00 CO co' ^i" o{ ccT CO 






Oi— iiOO^i— 'O'— <t^"0 1-^l-^COC^OO^«001»CC^COOO'-rOi-^t 

t—os-^'-HCOoicocoascoocc^ai-^cO'— *GOOooc3-<^'coooio=crr'^.. 
r-Tw co"co"co c^c^'c^r.-ri-r.--rtC»o rJ^^J■<©ioc^"c^(N ^u5^ i-T 



lor^toioMCR^oocft^cooocoiOfar'coocMc^cooiOOOOOOc 



' rj< OG C5 rO 00 '» O t 



;ccI•-^:!^oooao®OOOOOOc: 



Tj<orot^300-^cocoOGO— «I"-c^^-o•-■Ji^>•^-0"^OT^<0"■ 



1-'Os<^^lOco^Oi'-•- 



i-H CO Ci o: .: 



J -M ^ X CTi c^i o ' 



toco»cmTji:0"^;ct 



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«coco^c-4 0'-<co-<rr-"*c^i-i»-f •-) 



COtOO Ciw00iOCOCOCJf-iT-Ht-i-*rW»-<»-' 






iioor^t--r^'«**iocO'^r^cowwooc^cc-HC^ 
ir^-^oooiNoO'-'io^oofNOcntooTf 

■iOi-<Tj'i-.oOCO'— 'tOiOC^i— IOC-— (0^jC^:-:C^- 






,-. lO -M 

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t*OOi^»OCOC^OcOl^iOO»'-tTt<»OwOC^OOOOI^t^COOCO'— ft^.-*t^OsC30 

lO-^tOXl'-OOOCiOCCCr^COCSICOiOOcDCiQOt^COOi.-H'^iOGO-^Oi'OI-'.— iiO 
Os(M-^ ::; ^C-J■Ot■^--^0— 'C^OCT)-— toco-— '■^OiM^r-^'^'-iCOOCOCJaO^ 



eoiooo-^-^^»oot---rOiCscooo>QO»occcO'-ti>uDcot^a5'Ot--05ao»oao 
coi^os'^CTico'^ooicC'— iO'^Tt*»oyDCJi"^coa30oocoooi>-0'^iooicoO'^ ;^'~^;cr* 

t-^r^ODCO?DCOCSOCO-^CO'^00"^C50C003COGO'^t^'-«CO'^CO»OC^003 CO wC^^CL- 

CO CO co'c^'^'-^'O --r CO ttC^ cT of CO c^'cfi>^cf CD —^^-^ CO »^ i-T 



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Jt'I^COOGOt^tOOJOS^OfOCOC^' 



5— .*HCfJ^COOCSf-i— > 



I ^ lO 00 Tp CO C^ <-< '-"-I 



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198 



STATISTICS OF INCOME 



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t^OI>OiC^WCO<DCOC<lt^O^CT>^ 



CO t^OI>OiC^ 



.-.»c-*io-*coocoooooicreo<-HCDco 
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ccuococsh-i^i-t'*j*cooi":)Tf^»or^GO:!0»o 



co<©aiCDoo^Nco»oc^oacocct^<Ncci-i 



.— I O Ol Ol Oi 



JcDO»OeD0iC0r^Tt«Or-t^»CO5l>.OC^00<:0(Nt^b-00Ci0Tt< 



j-^oicocotNocooiO'^c-ir-aiO'— iTt<0' 



■* O ■T** lO CD -^ 



c^05ot>ooaD'^Oiicc<i'— icooor-coc^cc^t--iMOTt<Tj^ioi>i 



5»oo:-:fr-oO'3;oocoOiO^' 



S-^fOi^TfO'^CC'-' 



CO cO"^<o^ioooc<oobi:"-eo*ococ^oO'-*»oo<MC<Jco 






>OOC1C00005 



50 OOO O OO 



; 00 ic r- oo o oi t- 



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IM CC O C: Tf CO O 00 r-H O O .-I CO -* '«»< f-t f-H C» ^ r-t C^ 



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lO I O I ■ ^ ■ I •-••■>•■)•■■■■•■ '^ 

CO I ^ I ' <© ■ I O I I • ■ ' • ' < « ' ' ' ' jO 

•^ lO I »^ > I '-T I I I I I \ol 



■^ooiooiOicO'— '0»ooO"^(Niocoeodco050cor>-t^O<o--'0>coo 

-- -c>cowr^co'*oo05(NOf-a>c^cscot^>-tiooo:ooa'Of-tc;D— • 



sOdco'COir-asc-'ii'-H'^ccor'-ooocO' 



lOCD'^'-'tDiO'^TrOiC'CSiOCOCDC 



CO dOlOS <M O coco CO CO ''J^ 005 o o ooc 

CO eococococo»oc^t^ i-icococ4cso> 



.waico-^coocoocc'-ci---^ 



. _ _ . w t^ O) OC OC' o o 

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t--»-*oor-^^t^coocoocoeo^t^»o«Ob*co»oNoob*»-<csc^co 

O >-« O d CO "* O •-) »0 C^ >-H O "O C^ C^ N ,-t ,-) »-« 

CO lOTfOOCOO O W i-< 



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SOOOSOOOOOOQQOQ 
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' o o lo oo o'cro o o 

'^ ~> —, —i —,—, —^ O --^ ^^ ^^ <—<--» (M <M CO -^ lO y3 r- oo ^ 

?«5«>4e9?«»«5«. oooooooopooooo 



._OOOOOOOC_ - 

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888? 

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CO r^" 00 CT^ '-i l^ l^ '^ '^ C<i Ci CT) '^ ^ fO t--- -JO 'Si r-i '•^ 



STATISTICS OF INCOME 



199 









O lO iC O C*^ ^ CO 

C» C^ O (M CO »0 CO 
•-H lO O 00 (N ?0 "^ 

bJ" .-T cT '*''" Tt*" CD o" 
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1-* CO ■^ CO c^ -^ CO 



CiC^OOOCO'^ClCCrOOO»-<COOCSOO-*'^CO(N 



oO'^co«oooco»oO't<coc^o-Tfr-io-fC^co'^ 

fi'^COC^lWCSCOCO'^-^OCOOO'^COOCO'O^t^ 

co CO CO t^ od CO 00 o CD tr 



oo50w:>eocscoco-^r-tD" 



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CD0i0lOC^t000Cl-^'::0>0C0C0tOC0C0 

i^ uo 00 ^^ --^ h>^ oT '^ 1-^ cT cc' t^ cT "-^^ cr i/f oc rH c^ 



COCD"»**»OM*COClCl'^C^'* 



ocrc^cor-^-^oio 



C0C0C^^»OC^OCC0Gt--iO'^C000CCiC0CD00»O»-H 



coc^co(Ncsic^(N'-<.-i.-<r^iO-Tr'iOTt<coc^'-<»-t' 



CO CO CO CO CO CO CO 
-^ CO •-< <-< C^i CO M 
O CO "M CTS <N 00 O 

:C "^ t^"* r-^ CO oT CD 

r- h- o cc ^ -*♦ oo 
«r (M t^ ci f-H ^ CO 

^ C^ CO C<f M CO C4 



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05CO^CC5 0C^C^■*0^:C^^-aiCqlOCO'^)Oi^lOCOCOWCOpC3^t--^^"2M 
CO«CC5-*''=<-HCOCOI^CCQ0Q0— 'C^»-^'*fCNOO-^COt^OOOOOt^-^OCC-^000 

?^c4-Hio^«c^'5''$<*ooc^co»^r^GOt^»oioococ^i»--^c^^r^o5^^?3 

^ t-<"«^ v^^>#-^-<T' ■^e^C0<NC^CS.-H.-i.-t^(Nt-CO'V00tCiOMCS.-O<N 



D00M<CQ(MOiOt 

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r c/^ h-T r-c lo" o o ic" 1^ 05 -— r I '^r -^"^ o> 

"i>-'aiOiOiC^--t*»OCDCOt--000 



COOO— <<M(NCO<MC?5^cDt^'««f<a> — >^ -. ---- — --=iv,i;— _£r*si_^,^>-^ 

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obc-10co6oOOOOOiOOlTp.-HCOOOi'--^Or^OT-HFiib050C^t^COC»-^iOOO 

o" ^-"c^co'<*"o^co<£>t-^^oo^co^'o■^oo^oa"o^^^^ot>fw 

eO .— I r-( .-H •-( ^H ^H CO CO C<l "^ CO w <N »— » •-« *-• 




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SS 22^ooc 

CI CO '^ "O t^ ^ V^ 

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lOCOCO'^Ot^O'— 'Oit--coi 



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;-t<>0.-<iC05CCCSOI--30O<-< 
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.-^■y^CifM--o-^cooo-*Oioooc^^coh-oo^OQO"rt<3itocj;J>Tr:owc^co»o 
c~4io^^c?i-^5c^i^t--oc^oooooiO--'ooco'H:;Oi'5-oorjQCr:<;-;cor^ 
if^ooo— <5sociw*0'-Ht^»ooccro^r^t^ccccoot^c^cot^oooooio 



6<9- CO <M r- ^ i-H N i-l 



. C-OOh-'^OOCO'OCiOOiO 



CO^C^CO^COO^OOOO'CCOOiO 



^-.Tt<c^co^>-lOO^*cO"^co^^c^^-alOl^JOoO'-5— 't^coco 



jc^co«-Ha>coo:;oocoa> 



< ScDQOOOi-<t^OOI:^r^^Tj*CNQO(NrOCDOOCO^H 



rJ^-«roQOC^^^COCOCi(^^'— *COh»OOOOMC5050'^"— tt^COOiOC". (N0 30<— tC^ 

2^S?^^c^o-*So-.^5-Hcot^-ot-^«»o-;^o-.cscocqi:-r^ 

icco-^— <!0(MOC'ioocooo— ■t^O'-Htc — oco— 'CO'-HC^ot--t^coci:or-o 

" -^ar cT CO cT -^ tC cT c^"~ tC -Tf ^ --t^ oT 



c^coocor-coc^t^cco^oic-^or^^O'^^co 
m c; o ^ OS CO sD ^ — . ^ — ^ -..«_« ^ _! 

(M C^ C^ CO -— I »C 50 



ryT-H Tt*"c4' CO cT 00 CD CO MO-^OOCOOiC^OiCOCOCOCitOCOCOiO ^oococoocco 



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^^O'-^ — '^^coi>-iJ^cci^»ocoocs3r:occ-^ 



TfC^^HiOiO^t^-C^COOC 



5 OC — - CO t^ ^ OO O »0 

cococo:ooococor^*ot- 



Oi"C^Oit>r«oC<fc^ >— I CO"-" i-t0Q00COait^"^^l 
lO ^r>-COOiCOOi O M 1-1 1-t 



3COCSOi»OCOCOC^^ 



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c a 



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ooo 

OOO 



ss 



O a O C: O O C: O O -T -»r 



. .r-(C^c<icoco'*'^>o»ocot~^ooai— « 



oooooooooooooo ^ 

0_O^OOO^CDOOOO_0_00 j-j- -g 
C^c^-^uo O irfo oo C3 oooo K 
,-H-H— .— ^c^jc»ro'^>ocoi~>-ooci'-» o3 

oooooooooooooo 9 

ooooooooooo ooo 

OOOOO'OOOOOOOOO 

oooooooo o__o o^oo o^ 
•"-Tc^ccTt^ifTo'i-'rooooooo 
,_,_i— ii— <i— ic^c^coTTiocor-oooa 

^^e &^ d» «& ^ <ft ^ «& ^5^ €«^ ««^ «» «» <♦ 



;^ 



200 



STATISTICS OF INCOME 



K i1 ^^ o 



« O rn Q ?" 



7i ►>> 



w 5 cd , 

C^ ;;^ O S3 > 

-SO - 



3 o 'Wi: 



O ft 



iOCJOOfOOOt^OOO 



ico'Oioco^^'^roo 



iooocir^oo'^r^'^eo 



Ot^COWOC^O-^«3t-.'-*N 



i-T o cT ^ ^ oT •^'" ^ oT '(J? oc 

OC^'-HCOt>-OCOCOCO(NTy<J 
«-«C0W*^O0>'-<05t>-0SC0N 

w' CO GO r^ 00 to '-h" 00 CO CO «--r 



oi(NooW'*aioor-"*iOTf< 



•-HCD'^OOOSI-^-'S'iOCON 

b-coa>t-*.»0'*cO'-H»ocs 



<^ 



t^ i-H O CO CO to t 



■ C0i-«05Oa5^-'C0tO05 
nOCOCOtOI^iOCOC^to 

*.— (COOfNiCCCCCcO'^ 

IC" ^ CnT 00 CO" »C" 1 -^ t^ C30 ^ o ^ 

000»000-^OOa)»CtOC»OOs. 

0'^<N^coaio;co^t^<N 

tCtO ^ ^ »0 ■^'" Oi" TjT of CO "-J" 



.-it--(Me^corf<i-ooos 

OOt^OOCDOSiOOiOcp 
t^COl^CDt^Ot>*000 



tO(N(dOiOI:^COt~*0 
t^.l^cO'-HiF-t'^Oirt*'^ 



coo-^ c^ O CO cocoes OtP 

OOCOGO'— I'^'COOtO'^COf-t 

CO "<J^ rjT c^ CT TT C4" C^ CO t-^ CO" 
00^iOCOOi»O(^<NC^C0C0£ 
<Or--rJ<cOOOCOtOCOC005CS> 

TT Cs"(N'ot>^Oro t^ eo iO -^ 

Tji W I-) ■-( i-H Ol 



i-H^COOOOQOOOO 






.--OOOOOOOO 

^OOOQOOOOOCOC^OOO 



o CO cs t->. r* <-• c« 






^•::^ 



CD 00 CJrJH 



; cc -^ «:> CO I 



io»-<'**a5oO'<rooi^M05Cnv 
lo od r^ CO CO oT »o" CO CO ^ -^ 

CnM<(NCJM'-<CO'Hrtr<rt 



iOOi-^OOCO'«»'a5CO-*t^<DN 

r>- c« «-i 



ooooooc 

o o o o o c ; 
o o^ o^ o_ o o_ < 
o" o o o" q" o" c 

•O O 'O O O O 1 
•-t CS (N OO ^ '-': I 



o o 2 o o o o 



O-OOipOOO'-- 






OOQOO 

_ oooo ~ 
goo oo 
ocdgTq'o" 

§-oo o o 
ireo_o_o_ 
^oicc-^io , _ 

3 

88888^ 

OOO O O »D 

ooo'q'o' ^ 

— wOOOOO CO 

J^ o o o o o o n 



■Z-b'O 



^^^ oooooQa ^' 



CO IC 00 »o O iC C 



to QO CO Cl O T 



00 C^ "^ CO sO Oi ^ 



—I CO CM CO CO 



tO(Nogoif— ic^f^oc^r^- 

•— iCiOt--<CO«— 'COOICOCO 

fO uD' CO" OT O" CO CO t^ »c ^ 
CO CS 00 O lO ^ CO CN CO 
CO ** CO 1-H 00 C^ --< CO 



' »o f - en CO CM a* 

^ -r c- TO -*■ :r; Tji 
■ c~. :c c-i cr- -^ o> 



Tt*-<**;:scc;r;C;-,o — r-co 

00 U3'<J«C1»0— '-J-i-HiO 
»-H i-HCOOOCMOtN'OW 

■^" CM O CO ' O' lO t^ Cf US' 



CM ^ XI r-l 




: CO o» ^ t^ 

' r- -^ »c 00 lO -g* 



O C-t CTi CC 

00 OO --HOCMCOr 

r-" cm"" '^ri^od coo ofoT 



H 1-H^ r-<^ 



-or-ror-oooi-^too 

l^CCOC-^t^CCCMl^OI 

5 CS — t^CMCiOCOO 

r oc'cToi^co CO cs' c^ 



5000C Q-OO 

o oo^o ooc:>^o_o_o 
o o oS o{ CO irS ^ ^ >o ^ 

- - 1^ €^ 6e €e^ «■ O^ ^1^ t^ 

^«? oooocooo 

O; oOOOOO'OOO 

^-—cooooooo 



STATISTICS OF INCOME 



201 






Ncor-.-.cs'^»oococsc 



•^fcr-io*-»!Ci— "Occo 



»-l C^ C4 --. C^ <N .-4 .-H .-H-H ,-H T#< CO i-l r-l 






00Oi'-i'-'»O-^»CI 



— tOi OOOrt* » 



C0C»0lMO-*i-H(3s»0<M(M00i0a>r0»0 



toooi»o:oc^t^coo*o.-<ioa5r-cocro'*s<coo>r^cr. ,. 
ONiOh»wcC'(Nt^t^cO'<j<oscoccr---^coioo>co-^o<C' 

«■ <-(i-(i-Hf-H.-i00a>OitCl-C0CC':rOMTt<»O^u7^ 



cC' GO o r- ao cc c 



r^ CO CO •-' to ■— < ^ lO lo --H lo 



^O-^l^-^OSi-Hlr^cCClCM 



05COOOt^O'<**Ci(NOOI^OOOi-'t^OC5"COOCiiO 

ci" CO o" c<f CO -"^f Tf* 00 CO cT ^ CO c^ crT cT CO co" ao ^ cc G^ 



oosoot^^ooo-^coco^-csoocsi^ 



I i-H CO M ^J ri 



COCV»CO^CO(NTt4TjiOCO»0 
t^00'«**i0OC0O«0»OC0O 

lO <3r o" uo -^r-^ ■^ i-T f-T c>f w5" 

C4 lO «-t »H ■* CO -^ »0 -^O 
^ l-H ^ CO 



u'^ Ol '^ C: CT- ^ t^ O C^ O t 



-QOt-Hl^iOOOCOCMC^OSO 



,''—iOCit-»tNO'>JOO«D(MiOiOOO I^t^t-GO 



C0<Ot^h-'-lt^C-lW.-tO0it--r^C&C0b-Ci(N0lC0-^i5iCC^ 



' -— rr o CO — ' o c 



-fo--<coooos— «r-ioooo<oocroco 



OOO— '*OXt^t^CO>-HCO00Ol»O— (COiOC-lt^CO'^Or-.'^O^^ 

o CO ■^* CO ■^'-H TT ;o oTio lo TjTic ^"c^gc cTo go"30 t^ cs^oo 
,co(Mco{Ncocooococ5'^05r-r-r-r^coco<-H 



COCOC-OiOiOCO'^-'i^'^COCOOCOOOO'y^C 



1 CO OJ 1-H lO »o 



cotQr''*ooaiOt-^ooooooooo<r!5r--oooooo 
iooct---^QOcooooooooooooor-oooooo 

C0CMr--0st-*C0'-H0iOCSC0i0C-OOC0-**'O:7iOc0-^ai~ 



oPc^'O -^00 t^ C^» Oi w 



^^1 li^ '^f — ■ UU I'* ^^ ^i.W -_ «, -^i ^. k_/J s_, f— •— ' t'.' 1^ 

QC— COO^OCDC^^GOOCs-^COOOOOi— liOrH 



a; cTcT— '^'co 
"^ CO 00 00 I— I ■- 

CC CO 1-H .-H ^ 



lO O I^ ^O 3-. 1-t CM 



'*i-'I^CO^CO»-'00t-- 

«o CO ri c^ ^ CO oTcTo 

l-H ^ CO ^ 



lO I < CO 

—< I iCO 

O I '■^ 

•^ 1 I 

t^ I I 



t^i0C00iCqG0OOO3iTfC0'-Ht--00(NCNO(N»0— icowcOCO 

oaioooooooo■^coas(0oo»ooococ^oo^-.coa50co^-— ^o 

t--iO'-r:r-ooi>-tco'-io^-ooj'^0'*'oooocoO'^coi-HC^O 



cDC*^occoico>o:cr-a;o'-QOcoocsiot>--rr':N-:f<-r?«: 



cC'^oooOiO — ^ccniQco 



-- OOO-— ■OcOt^^OiO'-tCOO 



t*— 'C0OOf-«O!NO00t^C0OC0O00C^OC^C^ 
u':;-HiCC^OOOOCO'*QOt^'*C5»-4f-l«-t " 



. lO o o 
. C' o o o 

^ o o _ ^. ^ 



ooo oo 

■— .-7c^ 
o:o"rroocif^<^^«^ 

"" o o o 



ooooooooooooooo 

OOOOOOOQOOOO _r_r _c 

ooopoooSooo ^-9 S 9 



OOOOOCo^ 



JOOOOOOOOOO— «tMCNCO-t'S^<^ 



o o o o o o 

OOOOOOO'OO 

^o o o_o_ o_ _r ^ ^ 



^ — (N rg CO ", _ . _ - -,_..-, 
000000000000-* 



! ^ ^5 



O C o ^ 

oo o 
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^ o o o o 

: O O C O 

3^0 oo o 

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. , — — ) to ooo 

4W^ClCMrO-:J<i00 1---jOCD--Hr^Cs|CMCO-<riO 



OOOOOOOOOOOOOJOOOOOO 
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o o o o o o o_o o o o o ^^f. 
"•oo'^^To o"©© o oc " 

■i ^ CI CM ro ;:»< to p 1- -}0 c 



ooo o o 

— o o o oo 

gooo oo 

oo'oo'o'o h 

-o ooo o S:-- 

aJoooooOS 

■u o o o o o o Ki 

o o-o-o-o-o-o ^ 
■,-^o O O O O O to 
go>aoooo d 



202 



STATISTICS OF IKCOME 



t^t^GOCCOOC^lOOOOOOOSr^M 



CS .-i (M ■-' --I --I 



T-l (N i-l ,-.r-l J 



<s ti n t^ 



. ^00 --H oOt-nr-^'* (MOO CiOl 
STfCOO-^W.-tt^aJCOCDlr^O 

f-Tr-T.-rr-ri-ri-rci' oo^jToooo 



O(NOrt^i0CiQ00iOa0»0C0"*O"<f 

cocoo<N^oO'-'iooiGoa:air^-^ 






-- 0^ ' 






<- - a-^ 



OJ C3 > G rt 



h^ o a 






-00<:C^'MO(MrO«00-^^MOOCNC^OOt^(MTt<-<**^iO(N 



O^C0OOCl-:t^'«*^cC»005t 



■'CO»OtOt~*iCOCCOOCTiCD 



'^ i-T CD irT r-T *rr o cnT ocT co" qcTgcTco' >-r cc QtT o ccToT c^ c*^ -^ 



f-.r-irHCOrHtOCOCO 



5 1* QO C^ «3 »0 C^ .-H Tj* CO tC^D'T^ 



: CD d 'TC ^ t 



IiOQ'-i^OOOOt^OC 



3 00(M 

■T — r cc' T-T »o" oo" ^ oT <d" cT r-M co" "O 



COCCCCSOOCOOOCOOOOOO 



' r-l Oi iO ^ t 



t^ ^ CD CM CO M 



t- o « a 9 n ° 
•S -oog^a 






00 r-t -^ O C^ 00 CN CM ;D (N 00 !>• -^ C^ CO C 






-jipotoo cc CO o >o w eo "-I t-1 cs 



^hcMGOCOOOO»OCOCD»OWtJ<»0 

OC^lTfr-IOO-^^CO 

«CI *0 »0 05 CC 00 CM 



lOOSrH00C0C0«QO5C000-^C^ 



Sooo 



o o o< 
o o oc 



JQOoooocoooooSco 



oooooooc 



3 OO 
3C_0 

^ to o* »o cT o 



-o-ogg: 
a a - - 



>ooooo 



> o o o 
>ooo 

J^OO o 



.--—-—* —^C3 ^-« ^H .-. ^-* ^H CM CM CO "^ 

<»«5«*«*«69- OOOOOOOOO 
O0000O*J-w+^->J-"*J4O4J*j 

*^'^'"'^'^'"qoqooqooo 

COOOOOOOOOOOCiOO 

ooocooooc200i=o:io 

^-=i==.<=°O-CMC0'V>0-O^"o 

-. ■3coi^aoo>^^^^'-*t-icv»c^co 



: o r^ 00 o 

i/^ ^/^ </5 (K C/l ' 



O O O O O Oh 



eS8 

O "OO 
O ^-* CM 

o o 



oooocooo 



OO 
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ooo 
o"o" 

OOiO 

TJ- lO O 1- 00 05 ^ r-t 



?sss 



OOOO o ; 



STATISTICS OF INCOME 



203 



1 ■ I 1 ■ 1 I 1 1 ■ 1 I'M 
1 I 1 1 I 1 1 1 I 1 1 lO 

! 1 1 1 1 1 1 ! ' 1 1 100 




1 i 1 I ! 1 1 '■ 1 1 1 i <c 


■>s> 


i i i i i i i i i i j § 
! i : i i i i i i i i 15- 


So 


i ; i ; i i i i i : i :§ 

111;! o 


00 

1 

CO 


i i ; i i ; : i i ; i is 

1 1 1 1 1 1 >o 

! 1 1 1 ! ! 1 1 'i ! 'i ' CO 
; 1 1 > i <«» 


CO 


! ! ! i ! '■ i ! 1 ! i 'o 


§ 
s" 


1 ! 1 1 1 1 'i 1 1 1 i <0 

1 1 1 ! ! 1 ! I 1 < i ' t^ 
1 1 ,' 1 1 I 1 ! 1 ! ! <c<i 


2 


', 1 1 1 I ! -^ 


g 

CO 


: I i 1 ; i'i i i i i i i 


g 


! 1 ! 1 1 1 1 1 I 1 > 1 r^ 
1 1 1 1 1 1 1 1(7) 

i , , 1 t 1 i-^ 

i i i i ; j i i i i i is 


o 

CO 




o 

00 


$200,000 to $250,000 

$2.50,000 to $300,000 

$300,000 to $400,000 

$400,000 to $500,000 

$.500,000 to $750,000 

$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 '. 


"3 
o 



<0'-*asi-<iO"^cocci>-co'Mr-Ot--ioco-^»-i 






oor^cot^c^or^OfCiococ 
cor-050icoo rH t ■ 



scooursiOio^'- 



3 OC "OOl t 
1 C'* CO O ' 



C^ 00 CO »0 CO 
(^ CO <M -^ >-H 

t^ ^ r^ lO »o 

^ ^ Tt* t- »0 



t-* t^ o o c 



lOCOMOSOCOb-COWOQ 

-Oioc^cococoioi'-oo65 

(NO»OcO:OX'0300ast*OcO^CDt--000> 



COCOOOOOCOOiCOiOC^COCOCOiOl 



fO(MS)-*'i^oooaicDOcoco<:oci ::^focs 



(Ot^t-^^iOCOCMCO 



O N lO (N r^ o — - - ^ == — ^ -•"-- >^ ^ '•^ 

00 <0 Tt« t'- C<» CO c 






CO'<*'COI~t^OOCD'— 'Tj^cOCCOrO-— "fMI^C^O 
OOiO-^CO(NCOCCOOCOa><NOC7>t^(NCOOOcO 
CO<OCO*OiOTj<Tj<CCCOC^CCC»:OCOtO'^C<li-( 



lO-^ O -^ lO 

CC CC ^ -^ 1-H 

r— *P .— ( -^ CO 

r-( CO CO ^O "^ 



I- 00 OJ Ci CJ -H Oi rO CO r-^ .-« 00 ^ CO r-i O uO C5 O -7* !•- LO CO I^ -^ (M t}* r-1 f^ 
lOOiCC^O.-Hi-H^OOSOCiO'^— <OC0t-fOC0C00>I^00<0l^C0C005O 

<£>"c^o ^^ood^^^o odcooo cocococTi^i-Tooc^iocs 

j-< •— ' •— • CO CO -^ O 00 to »0 OJ Tt* CO ■^ lO <0 OS CO 00 CO CO C^ W5 



r>*ioaoeooOTt<io-^'**<i-tcocsooc35GOC5^oO':o(Mcoco.-HTt<'^i-(i-c^N 

1— fOTrcOOCOCOOOas-^-— «COCO-^OOCOOOh-.-«tOOh-COOOiOOi»-H 

Tt*cc-*'*'OiO'-HOioo^cS'^— 'roO'*'cocoaot--<Nt^05i-^co<NOioo 
■^'' cT cT t-* Tt^ oT .-T o' c-r 00 ■**■ o — " I 

Ocoo:pcocS'-tt--cO'<t<a>'^»ocMc _ _ __ 

■^ C0C000t^»Oc0C^^00"^0SC0t0'-«iC-^'<j<T^t^-Tj<,-.C00>OO66c^ 

^ ^ CO r^'cd'c^irTcoc^cO'^-'i^Tj^Tj^cocoeococ^rc^oao c^Go'o 



cO'3loO'oOlO^^*oc^c^Ola)cocooo■^o^ococs"^r^^-"^cooc/^o 



5— *iOiOcOCOCOOC^-*i005t-*000000 



■**<co— 'COrO'^O'^c 



0'«:*r^ooaicoooc^iccotMc^iococirrcoocioi(M^OcoTricoc"<ao 
■^' cT -^^ r-H~ o o 1-^ t-^ CO --^ c?r I o CO -^ o h-* cT ^-^ -rfT tri" CO 



<M u- CO 30 t^ 



''fJ^CDJOO^COO-- lOOO'-tOClC^1CO<-^- 



COCOCO^-0>l--OOO^HOO'— *CSC0.-tC5OOI>C0-^C0'V»O00"«*'C 



.-H --H oo O t^ 0< 

<N r-. 00 O) -"^ T»* t 

«3^ 1-1 C^ 



3iOOi-H00.-<00»OTjHC*MC<»--ti-l'*Cl.-ii-i 

O f-l i-H 



OCOCOOil^-^rt^COt^iOOOCOt^OitOOcOOoO 
»OCOI^OCOCOCOh-tOCOiOC^JcOiOC^C^OOh-iO 
OC0C0:Ji01t--C0C0C00lr-iCi»0cDC0'^i0»0O 



)COrHiOOiOCOCOW^I>-OiCOOO'-HOit— « cf'-T 
»0 .-(WiO-«*< CO C^ CO CO »0 (N t^ -(Ji >— I o 



)OOlC^-^C50i050cOTt*00'-^CO»0»Ol^'— (CO-— *C^COCOOiOiOC5 

■ — .. .- .. -, - H 00 i-t o ":i -H io -^ oc o CO c^ 



00a:'M--^O-*'t-~c0C 

r^fMooooioiccooot 



; CO »0 CO 1-H o -^ 



cOGOTr'TpOG500coaicoo5cooor~-'-«>o<:o-<roO'— ••'t't-OTfoooooc^T 

i0O»OCSCOC0OQ000<0— tiOiOC^OOOOOiO-HOTt^Oit-COOOiiOCOC^ 
OCSTt<Oi0iOTtiCN^i0(>l-rr'-tC^r-ic0i--'C^C000I~^»0OC0OOC0OO 

cT ^^co oQ^c^o (^oTuo CO •"-Tt-rcoor-^'^co ^ooo CO ic'oTco 00 c^o ^ 

6^ COC^c5t^TrO> 00 ^ CO C^ Oi ^ <~i i-l Tt r~t CO C^ r-* c5 i-H 1-J r=i 









COCOOC-'^COOiC^iiOGCCTiO^-H— .C30CC-^»OCOOOC^C^0100C010C 



3 00 CO 00 cv; 00 c^ oi r^ TT CO cs rH .-H .-H 



i-H Tt* oo Oi CS »-< C* 1-H 



.ooooooooc 
'O — ooooooc 
ooo^o ooooo oc 

OOC^^C^'cOCO^^yiQiCC 



oo 

- . - - _ oo 

Q oo oo O O 

ooooo - ' 
oo oOq-;:^^ 



O) QiOOOOOOOOOO 
.rif^OOOOOOOOO--^ 



-, ^l f-^ (.--< t.-4 CJ C^J TT ■^7' • 



ooo 
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■=*^^^^^ 

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ooooooooooo 

ooooo ooo ooo 



O O; o o o o o o o o o 

cc 'tj^ "O cT u-f o o o o o" o 

•— '— ^'— 'C^OiCO-^iOCOt^OO 

ooooooooooo 

ooooooooooo 
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s^ 



o o ooo oc 
o o ooooc. 
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10503°— 25t 14 



204 



STATISTICS OF INCOME 



t-1 









-tj'.-.ccr^-rcocciO'C'^ 

OiCOOOiOt-QOOOOOOs 






t'-CDCOOOCSCSCCOCDOS 



-J^OCOt^^ 



r-H S '^ ' 



?<2-^ 






i ® S' 



gSSnfBp 

■go Soo^i 






I" 



t^ot^oocoi— i^O'ioeo 
t-coooooO'^ajooO'^ 






coco«:)Oi'QC"0>oc^ 



. CO ^ tC l>- CO£ 
1 OOCO 00 * 



*0 CN| CO O CO CO c^ 



OOCO-^J-r-tCOCOOtOCO 
I:>-COCOCi--'iOCM.-4M 

t^t^ CO oT CvT c^ oT c4~ irT 



.-tTj<o»ocscooococoeo 

Tt^ 00 -*^ CO QC --h" »o" •-T C^" -h" 
O (M Oi CO Ci r- lo 00 lO I - rr^ 

COuG-HiOOOOCOCOC^COi> 



OOOSOOOOOOO 
OOCOOOOOOOO 
TjiOOOO'^rcOCNOOGCtN 

r--" r-^ -rp" o oi" 'Tjl — r c^ o TjT 



h-Oi-^OCCOCOOiO^O 

Oieo-Ht-Tf-^asc^^-b* 

C0CN05QC00OOC0O0S 



h- CN CO CO ^ 



' CO o c^< r^ o £ 



OOOiCOC^.-HuO^CCCOCO'. 

'^ co' o ui" cT cT CO CM »o »-r 



• •-HOO'— lOOiOS^OOSC 



,'00000 



.0000000? 



00 
00 

00 



C0i^0i0r-.r-c:c0 
CM'^CO^'-fCMOS^ 

T-T CO o 10 o »o" c<r 

O O CO 00 00 CO I-* 
(N CO 05 COr-t 



I 00 Tj^ o O ::ri CM 

• o ro -^ "^ c-i CO 

— IC Tt* w O CO 

h- r- — . t- ,-jo 

rr OCO TJ» 

iF-icioodoco 

iCOi-iiO 1-li-c 



t^ (M --H t-* O CO — ' ■* 
.-t50<NCSl*t^Tr<0 

»-H»0»0CMOCMC0^ 

TjT -^ c5" 10" »c CO cc CO 

COCMCOOOOQtOOSCO 

oa o>co c5 -* o CO 
c^ tCod^cooToT 
«& ^•-I'^'-l »-t 



OOC^TftCCiOiCOO 
^OCMCOCDOCiCK 
t^ iC CO "^ 'Tf 00 O 

ic i-TcMoo lo NO 



--o"-.^.^.^ 



00 
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10 o 

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300000 



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211 



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$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_ 

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STATISTICS OF INCOME 



213 



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218 



STATISTICS OF INCOME 






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STATISTICS OF INCOME 



219 



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$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 $4,000,0(H).- 

$4,000,000 to $6,000,000-. 

$5,000,000 and over 

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rt*'-'-^CSC0I^C4OC000< 



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222 



STATISTICS OF INCOME 



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$200,000 to $250,000 

$250,000 to $300,000 

$300,000 to $400,000 

$400,000 to $500,000 

$500,000 lo $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 

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224 



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STATISTICS OF INCOME 



225 



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





Number of 
returns 


Net income 


Tax 


Year 


Total 


Average 

per 
return 


Total 


Average 

per 
return 


1916' 


437, 036 
3, 472, 890 
4,425,114 

6, 332, 760 

7, 259, 944 
6, 662, 176 
6, 787, 481 


$6, 298, 577, 620 
13, 652, 383, 207 
15, 924, 639, 355 
19, 859, 491, 448 
23, 735, 629, 183 
19,577,212,528 
21, 386, 212, 530 


$14, 412 
3,931 
3,599 
3,724 
3,269 
2,939 
3, 143 


$173, 386, 694 

691, 492, 954 

1,127,721,835 

1, 269, 630, 104 

1, 075, 053, 686 

719, 387, 106 

861,057,308 


$397 
199 


1917.. 


1918.. 


255 


1919.. 


238 


1920 


148 


1921 


108 


1922.. 


127 







ALABAMA 



1916' 
1917. 
1918- 
1919_ 
1920. 
1921 _ 
1922. 



2,097 
21, 844 
38, 988 
40, 789 
52, 984 
43, 009 
43, 612 



$18, 469, 010 
73, 508, 562 
121,250,953 
133, 470, 965 
156, 604, 933 
117, 108, 806 
126, 908, 473 



$8,807 
3,365 
3,110 
3,272 
2,956 
2,723 
2,910 



$175, 989 
2, 023, 984 
4, 431, 563 
4, 668, 465 
4, 482, 805 
2, 713, 826 
2, 892, 298 



$84 
93 
114 
114 
85 
63 



ALASKA 



1916'. 
1917.. 
1918. _ 
1919. . 
1920- . 

1921 2- 

1922 2. 



243 

4,570 
7,606 
9,427 



$1, 878, 419 
10, 549, 506 
15, 434, 987 
18, 8C2, 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 
29 
42 
38 
25 



ARIZONA 



1916' 
1917. 
1918. 
1919- 
1920. 
1921. 
1922. 



994 

12, 264 

13, 701 
20, 495 
24,812 
18, 477 
20, 079 



$11,777,241 
39, 635, 508 
41, 579, 450 
61, 434, 347 
67, 280, 486 
48, 310, 197 
48, 459, 738 



$11, 848 
3,232 
3,035 
2,997 
2,712 
2,615 
2,413 



$191,519 
1, 019, 262 
1,724,116 
1, 816. 899 
1, 325, 905 
516,637 
687, 026 



$193 
83 
126 
89 
53 
28 
34 



ARKANSAS 



1916' 
1917. 
1918. 
1910. 
1920. 
1921. 
1922. 



2,255 
17, 839 
20, 612 
33, 556 
38, 113 
33, 830 
32, 072 



$17, 683, 678 
68, 296, 287 
76, 354, 037 
123, 704, 301 
118, 060, 710 
92, 616, 903 
95, 625, 678 



$7, 842 
3,828 
3,704 
3,687 
3,098 
2,738 
2,982 



$157, 513 
1, 848, 177 
3, 269, 477 
4, 237, 673 
3, 268, 450 
1, 860, 164 
2, 314, 409 



$70 
104 
159 
126 
86 
55 
72 



CALIFORNIA 



1916' 
1917. 
1918. 
1919. 
1920. 
1921. 
1922. 



21, 208 

182, 232 
206, 471 
266, 720 
396, 973 
386, 082 
420, 923 



$228, 324, 945 

632, 608, 546 

701, 850, 380 

981, 170, 941 

1, 329, 008, 594 

1, 168, 021, 448 

1, 357, 524, 521 



$10, 766 
3,471 
3,399 
3,679 
3,348 
3,025 
3,225 



S3, 595, 636 
20, 355, 424 
36, 070, 926 
48, 983, 856 
50, 447, 505 
36, 438, 432 
43, 778, 932 



$170 
112 
175 
184 
127 
94 
104 



> 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 
' Included in Washington. 



226 



STATISTICS OF INCOME 



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





Number of 
returns 


Net income 


Tax 


Year 


Total 


Average 

per 
return 


Total 


Average 

per 
return 


1916» --- 


4,435 
40, 627 
54,160 
67, 526 
74, 198 
69, 676 
67, 463 


$53, 854, 130 
137, 853, 875 
159, 487, 951 
191, 001, 999 
219, 277, 184 
174, 490, 980 
184, 572, 407 


$12, 143 
3,393 
2,945 
3,320 
2, 955 
2,504 
2,736 


$1, 055, 758 
5, 184, 948 
5, 844, 925 
7,196,593 
6, 766, 900 
3, 862, 862 
4, 869, 555 


$238 


1917 


128 


1918 


108 


1919 


125 


1920 


91 


1921 


55 


1922 


72 







CONNECTICUT 



19161 


9,713 
64, 472 
86, 489 
110, 409 
148, 195 
123, 269 
128, 431 


$133, 858, 341 
249, 186, 724 
295,617,840 
347, 929, 674 
451, 737, 702 
343, 017, 180 
401, 720, 143 


$13, 781 
3.865 
3,418 
3,151 
3,048 
2,783 
3,128 


$2, 824. 846 
10. 595, 737 
17. 090, 343 
16. 833, 829 
15,774,598 
10, 633, 0-15 
13, 130, 562 


$291 


1917 


164 


1918 


205 


1919 


152 


1920 ... 


106 


1921.. 


86 


1922 


102 







DELAWARE 



1916' 


1,346 
8,032 
10, 239 
16, 059 
18, 937 
15, 889 
17, 141 


$57, 798, 410 
56, 459, 176 
48, 358, 031 
62, 901, 249 
55, 633, 321 
43, 676, 893 
53, 981, 068 


$42, 941 
7,029 
4,723 
3,917 
2,938 
2,749 
3,149 


$3, 695, 605 
9, 350. 461 
7, 158, 522 
7, 495, 453 
2, 122, 025 
1, 284, 365 
1, 833, 712 


$2, 746 


1917 .... 


1,164 


1918 


699 


1919 


467 


1920 . . 


112 


1921 


81 


1922 


107 







DISTRICT OF COLUMBIA 



1916 » 


6,808 
33, 737 
50, 776 
88, 616 
109, 730 
89, 966 
77, 923 


$67, 334, 621 
113,499,332 
154, 963. 835 
234, 959, 904 
299, 802. 574 
248, 345. 804 
231, 328, 739 


$9, 891 
3,364 
3, 052 
2,651 
2,732 
2,760 
2,969 


$1, 068, 044 
4, 499, 820 
8, 832, 200 

8, 869, 833 

9, 468, 632 

7, 704, 564 

8, 336, 587 


$157 


1917 


133 


1918 


174 


1919. 


100 


1920 


86 


1921 


86 


1922 


107 







FLORIDA 



19161 


1,779 
15, 336 
19, 102 
31. 107 
42, 210 
42, 249 
41, 531 


$17, 401, 202 
54, 378, 496 
63, 081, 401 
107, 362, 976 
141, 105, 124 
119, 557, 316 
132, 047, 020 


$9, 781 
3,546 
3,334 
3,451 
3,343 
2,830 
3,179 


$322, 636 

1, 584, 917 

2, 367, 463 

4, 363. 089 

5, 2 12, 705 
2, 929, 409 
4, 059, 859 


$181 


1917 


103 


1918 


124 


1919 


140 


1920 


124 


1021 


69 


1922 


98 







GEORGIA 



1916 » 


3,444 

38, 252 

39, 073 
58, 930 
73, 325 
67,719 
69, 988 


$32, 992, 965 
137,775,612 
148.366.439 
219.471.959 
228,619.716 
180.311,466 
199, 432, ,531 


$9, 580 
3,601 
3.797 
3, 724 
3,118 
2,663 
2, 850 


$378, 062 
3, 250, 342 
7,077.184 
9,134,092 
7, 697, 693 
3, 892, 645 
4. 557, 769 


$110 


1917 


85 


1918 


181 


1919 


155 


1920 


105 


1921 


57 


1922 


65 







1 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the 
mbsequ&Dt years they are from returns c* $1,000 and over 



STATISTICS OF INCOME 



227 



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

HAWAU 





Number of 
returns 


Net income 


Tax 


Year 


Total 


Average 

per 
return 


Total 


Average 

per 
return 


1916 1 


1,144 
3,131 
4, 242 
8,136 
13,715 
11,481 
11, 597 


$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, 857, 352 
2, 145, 194 
4, 075, 539 
1,451,776 
1, 387, 398 


$321 


1917 


375 


1918 


438 


1919 


264 


1920 


297 


1921 


126 


1922 


37, 122, 696 3. 201 


120 











IDAHO 



1916 » - 


756 
16,414 
19, 249 
21, 448 
25, 755 
22, 976 
23, 369 


$7,927,064 
46, 465, 514 
55, 954, 296 
65, 472, 540 
67,391,639 
49,737,718 
51, 166, 793 


$10, 486 
2,831 
2,907 
3,053 
2,617 
2, 165 
2,190 


$140, 496 

839, 646 

1,493,518 

1, 475, 023 

1, 086, 614 

493, P58 

478, 706 


$186 


1917 - 


51 


1918 - 


78 


1919 


69 


1920 


42 


1921 


21 


1922 


20 







ILLINOIS 



19161 - 


37, 525 
319, 497 
366.918 
422,229 
542. 467 
611,558 
614, 449 


$484, 290, 833 
1,119,960,600 
1, 256, 309, 485 
1, 662, 796. 441 
1,836,956,942 
1, 833. 920. 436 
1. 927, 637, 451 


$12, 906 
3.505 
3,424 
3,938 
3,386 
2,999 
3,137 


$10, 947, 250 
49, 103, 261 
84, 560. 642 
99, 398. 236 
85, 409, 203 
68, 574. 351 
77, 196. 407 


$292 


1917 


154 


1918 


230 


1919 


235 


1920 - 


157 


1921 - 


112 


1922 


126 







INDIANA 



1916' 


7,004 
85, 021 
104, 581 
130. 383 
189, 587 
150, 300 
153, 469 


$74. 637. 683 
261,265,426 
325, 549, 440 
417, 323, 251 
556,061,991 
406,242,138 
426, 365, 818 


$10,656 
3.073 
3,113 
3,201 
2,933 
2, 703 
2,778 


$1,16.5,961 
5, 978, 782 
11,456,898 
13,541,245 
15, 780, 124 
8, 973, 653 
9,578,511 


$166 


1917 - 


70 


1918 


110 


1919 - 


104 


1920 


83 


1921 -- 


60 


1922 


62 







IOWA 



1916' - 


8, 497 
114,970 
118.933 
133, 796 
183, 398 
111.483 
131,870 


$65, 604, 874 
337, 283, 861 
450, 267, 585 
527, 163, 054 
631, 560, 789 
313, 762. 935 
359, 562, 822 


$7, 721 
2.934 
3, 786 
3,940 
3,444 
2,814 
2,727 


$518, 845 
5,445,816 
15,928,158 
15, 807, 707 
18, 776, 990 
5, 837, 9S0 
5, 466, 397 


$61 


1917 


47 


1918 


134 


1919 


118 


1920 - 


102 


1921 - 


52 


1922 - 


41 







KANSAS 



19161 - 


4,290 
63, 065 

64. 794 
76, 451 
99. 255 
88,785 
86,915 


$39, 638. 465 
202, 159, 002 
218. 524, 054 
264, 971, 649 
306,413,429 
217,237.297 
211, 061, 984 


$9, 210 
3,206 
3,373 
3,466 
3,087 
2,447 
2,428 


$555, 943 
5, 428, 495 
7, 880, 244 
9,138,315 
8,351,393 
3, 392, 420 
3, 246, 097 


$130 


1917 


86 


1918 - - 


122 


1919 


120 


1920 


84 


1921 


38 


1922 - 


37 







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



3,000 and over, whereas for the 



228 



STATISTICS OF INCOME 



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





Nimiher of 
returns 


Net income 


Tax 


Year 


Total 


Average 

per 
return 


Total 


Average 

per 
return 


19161 


3,887 
34, 692 

47, 098 
59, 332 
78, 258 
69, 496 
69, 666 


$38, 506, 976 
124, 826, 244 
166, 350, 127 
215,977,422 
243, 879, 230 
192, 273, 937 
200, 048, 892 


$9, 907 
3,598 
3,532 
3, 640 
3,116 
2.767 
2,872 


$384, 497 
2, 943, 196 
7, 918, 960 
7, 595, 384 
7, 292, 098 
4, 297, 470 
4, 676, 804 


$99 


1917.. 


85 


1918- 


168 


1919 


128 


1920 


93 


1921 


62 


1922 


67 







LOUISIANA 



1916 •- 


4, 517 
32,317 
33, 432 
52, 871 
69, 340 
67, OfiO 
66, 972 


$51, 274, 633 
134, 349, 180 
137, 261, 963 
201,753,808 
237, 109, 145 
197, 897. 146 
203, 664, 606 


$11, 351 

4,157 
4,106 
3,815 
3, 420 
2.912 
3,041 


$778, 693 
4, 936, 825 
9, 353, 518 
12. 888, 655 
9. 626, 591 
5, 304, 522 
5, 353, 574 


$172 


1917.. 


153 


1918- 


280 


1919. 


244 


1920 


139 


1921.. 


78 


1922. 


80 







MAINE 



1916 1 


2,823 
17,112 
25,104 
34, 578 
47, 717 
44,397 
43, 041 


$30, 435, 945 
66, 950, 710 
84, 033, 212 
112, 562, 525 
143, 455, 545 
124, 628, 679 
129, 857, 441 


$10, 781 
3,913 
3,347 
3,255 
3,006 
2,807 
3,017 


$371, 367 
2, 467, 852 
4, 263, 003 
4, 468. 876 
4, 892, 419 
3, 974, 861 
3, 896, 892 


$132 


1917- . 


144 


1918- 


170 


1919.. 


129 


1920.. 


103 


1921- -. 


90 


1922- 


91 







MARYLAND 



1916 1 


9,674 
56, 954 
80, 085 
86, 373 
108, 000 
112,963 
110, 896 


$121, 009, 054 
244, 291, 849 
287, 423, 672 
330,111,972 
390, 781. 048 
368,691,062 
386, 830, 235 


$12, 509 
4,2S9 
3,589 
3,822 
3,618 
3, 264 
3,488 


$2, 405, 523 
12. 325, 524 
20, 252, 137 
21,931,984 
20, 257, 233 

14, 537. 303 

15, 363, 765 


$249 


1917. 


216 


1918 


253 


1919.- 


254 


1920.. 


188 


1921 


129 


1922. 


139 







MASSACHUSETTS 



1916 1 


32,291 
156, 111 
209, 786 
268. 307 
401,770 
388, 442 
397, 241 


$474, 292, 762 
717.512,002 
868. 460, 461 
1, 090, 808, 058 
1, 368, 406, 648 
1, 153, 008, 156 
1, 237, 893, 477 


$14, 688 
4,596 
4,140 
4,065 
3, 406 
2, 968 
3,116 


$10, 892, 685 
44,478,907 
81,307,340 
86, 566, 938 
69, 368, 994 
46, 534, 644 
57,781,194 


$337 


1917. 


285 


1918 


388 


1919 


32:} 


1920.. 


173 


1921. 


120 


1922 


145 







MICHIGAN 



19161 


11,448 
111, 562 
135, 349 
181,662 
305, 075 
250, 147 
267, 953 


$162, 533, 104 
387, 824, 910 
415,313,164 
665, 475, 193 
895, 679, 238 
657, 779, 854 
796,411,946 


$14, 193 
3. 476 
3, 068 
3, 603 
2, 936 
2,630 
2,972 


$3, 340, 682 
15, 159, 388 
22, 336, 385 
56, 958, 378 
40, 493. 201 
24, 197, 840 
34, 965, 003 


$292 


1917 


136 


1918 


165 


1919 


308 


1920 


133 


1921 


97 


1922 


130 







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



5,000 and over, whereas for the 



STATISTICS OF INCOME 



229 



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

MINNESOTA 





Number of 
returns 


Net Incomo 


Tax 


Year 


Total 


Average 

per 
return 


Total 


Average 

per 
return 


19161 


7,556 
80, 009 
84, 515 
123,914 
154,118 
124, 501 
122, 885 


$93, 201, 384 
275, 510, 103 
291,074,629 
383, 920, 083 
453,212,241 
340, 833, 699 
348, 740, 625 


$12, 335 
3, 443 
3, 444 
3, 098 
2,941 
2,738 
2,838 


$1,553,282 
8, 356, 172 
15,262,700 
15, 696, 465 
15, 169. 869 
8,697,117 
9, 419, 301 


$206 


1917. 


104 


I918_ 


181 


1919.. 


127 


1920 


98 


1921.. 


70 


1922_ 


77 







MISSISSIPPI 



19161 
1917. 
1918_ 
1919. 
1920. 
1921. 
1922. 



1,440 
15, 382 
19, 949 
23,804 
28, 022 

25, 614 

26, 897 



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

101, 262, 053 
83, 954, 352 
60, 104, 438 
76, 981, 743 



$10, 300 
4,015 
3,525 
4,254 
2,996 
2,347 
2,862 



$195, 054 
2,252,612 
3, 542, 849 
5, 634, 901 
2, 495. 207 
1, 069, 136 
1, 803, 632 



$135 
146 
178 
237 
89 
42 
67 



MISSOURI 



19161 

1917- 
1918. 
1919. 
1920. 
1921. 
1922. 



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

172, 519 

173, 728 



$147, 069, 303 
362, 026, 687 
409,013,021 
470,443,311 
548, 130, 178 
499,911,004 
626, 387, 658 



$11,351 
3,952 
3,688 
3,756 
3,379 
2,898 
3,030 



$2, 373, 327 
10, 880, 241 
20,716,692 
22, 140, 510 
21, 877, 701 
14, 660, 351 
15, 972, 706 



$183 
119 
187 
177 
136 
85 
92 



MONTANA 



19161 
1917. 
1918- 
1919. 
1920- 
1921- 
1922. 



1,S01 
28, 046 
34, 4») I 
42, 593 
45, 557 
36. 907 
38, 044 



$19, 467, 019 
81, 207, 992 
90,01)1.830 
108, 380, 057 
109, 348, 194 
81,527,662 
83, 903, 851 



$10, 809 
2,835 
2,614 
2,545 
2,400 
2,209 
2,205 



$304, 448 
1, 548, 582 
3,012,902 
2,413.463 
2,033,190 
1,051,863 
1, 029, 195 



$169 
54 
87 
57 
45 
29 
27 



NEBRASKA 



19161 


4,286 
82, 472 
96, 049 
87, 344 
97, 729 
71,853 
67, 503 


$36, 559, 607 
251, 988, 895 
306, 053. 565 
287, 457, 592 
306, 362, 708 
179, 905, 513 
177, 969, 193 


$8,530 
3,055 
3,186 
3,291 
3, 135 
2,504 
2,638 


.$347, 778 
5, 285, 238 
9, 373, .582 
8, 639, 003 
8, 363, 305 
3, 328, 145 
3, 165, 433 


$81 


1917 


64 


1918 


98 


1919 


99 


1920 


86 


1921. 


46 


1922 . . 


47 







NEVADA 



19181 


364 
6,623 
7,097 
8,740 
10, 381 
9,719 
9,723 


$2, 799, 775 
16, 423, 316 
17, 826, 669 
20, 887, 132 
25, 337, 934 
22, 455, 508 
22, 397, 460 


$7, 692 
2,480 
2,512 
2,390 
2,441 
2,310 
2,304 


$18, 505 
241, 944 
412, 342 
435, 002 
390, 077 
329, 296 
258, 732 


$51 


1917 


37 


1918 


68 


1919 


60 


1920 


38 


1921 


34 


1922.. 


27 







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. 



230 



STATISTICS OF INCOME 



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





Number of 
returns 


Net income 


Tax 


Year 


Total 


Average 

per 
return 


Total 


Average 

per 
return 


19161... 


1,735 
10, 809 
17,317 
25,601 
35, 983 
32,410 
31, 787 


$19,557,542 $11,272 


$258, 173 
1,617,183 
2, 827, 724 
2,811,830 
2, 720, 793 
1, 759, 290 
2,133,631 


$149 


1917 


42, 843, 296 


3,964 


140 


1918 - 


5G, 889, 284 
78, 505, 318 
100,431,539 
82, 352, 496 
85, 577, 058 


3,285 
3,069 
2,791 
2,541 
2,692 


163 


1919 


110 


1920- - - - 


76 


1921 


54 


1922 


67 







NEW JERSEY 



19161 


19, 701 
134, 960 
185, 706 
231,767 
296, 989 
269, 096 
301,834 


$254, 068, 880 
521, 042, 424 
653,112,689 
828, 428, 672 
977, 853, 627 
866, 856, 058 
1, 032, 262, 375 


$12, S96 
3,861 
3,517 
3,575 
3,293 
3,184 
3,420 


$5, 545, 231 
25,710,012 
43, 109, 648 
47,321,422 
43, 275, 477 
33, 258, 294 
40, 982, 616 


$281 


1917- 


191 


1918 


232 


1919- 


204 


1920 - - 


145 


1921 . . 


124 


1922- - 


136 







NEW MEXICO 



1916' -.- - 


813 
11,616 
13,084 

10, 757 
13, 656 

11, 780 
11,553 


$7, 486, 732 
31,644,721 
36,591,416 
31, 687, 990 
36,923, 120 
27, 838, 165 
28, 982, 814 


$9, 209 
2,724 
2,797 
2,937 
2,704 
2,363 
2,509 


$83, 935 
713, 829 
989, 825 
774, 470 
612, 573 
351, 629 
383, 750 


$103 


1917 


61 


1918 


76 


1919 - -.- - 


72 


1920 


45 


1921 


30 


1922 


33 







NEW YORK 



1916' 


93, 155 

489, 089 

559, 753 

683, 085 

1,047.634 

1, 006, 637 

1, 102, 748 


$1, 922, 864, 651 
2, 774, 036, 148 
2, 719, 713, 784 
3,430,343,179 
4, 030, 623, 696 
3,617,757,104 
4,110,588,989 


$20, 641 
5,672 
4,859 
6,031 
3,847 
3,392 
3,727 


$77. 970, 521 
■ 251,785,795 
354, 263, 417 
399, 792, 361 
286, 607, 280 
210, 768, 379 
273,960,079 


$837 


1917 


515 


1918 


633 


1919 . - 


585 


1920 - 


274 


1921 


198 


1922 - 


248 







NORTH CAROLINA 



1916' 


2,207 
22, 977 
21,738 
37, 185 
47, 342 
44, 161 
58, 009 


$24, 825, 826 
84,220,131 
89,748,811 
161,613,467 
163, 799, 837 
127, 992, 951 
171,929,269 


$11,249 
3, 665 
4,129 
4,346 
3,460 
2,898 
2,964 


$560, 970 
2, 747, 673 
5, 575, 001 
10,010,348 
9, 620, 075 
3, 760, 499 
4,908,611 


$254 


1917 


120 


1918 - - 


256 


1919 


269 


1920 


203 


1921 


85 


1922 - 


85 







NORTH DAKOTA 



19161 - - 


1,176 
20,941 
29, 120 
27, 375 
24,209 
18, 440 
18, 750 


$9, 219, 055 
61,233,723 
89, .686, 4 15 
80,190,946 
66.188.434 
43, 032, 753 
43, 767, 089 


$7, 839 
2,924 
3. 076 
2,929 
2,>34 
2,334 
2,334 


$66, 344 

936. 862 

2,219,964 

1,360, .609 

1,10.6.801 

486, 783 

453, 219 


$56 


1917 


45 


1918 


76 


1919 


50 


1920 


46 


1921 


26 


1922 - 


24 







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



STATISTICS OF INCOME 



231 



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

OHIO 





Number of 
returns 


Net income 


Tax 


Year 


Total 


Average 
per 

return 


Total 


Average 

per 
return 


1916' 


21,774 
190, 273 
306,918 
308, 309 
447,998 
367,096 
364, 988 


$318,822,511 
740, 406, 422 
993,314,432 
1,075,115,926 
1, 407, 388, 003 
1, 060, 027, 926 
1, 138, 934, 714 


$14,642 
3,891 
3,236 
3,487 
3,142 
2,888 
3,120 


$7, 722, 306 
31,928,937 
55, 170, 252 
56, 505, 315 
56,285,168 
33, 574, 094 
39, 310, 406 


$355 


1917 


168 


1918 


180 


1919. .. 


183 


1920 


126 


1921. 


91 


1922 


108 







OKLAHOMA 



1916 1 
1917. 
1918. 
1919. 
1920. 
1921. 
1922. 



2,539 

48, 758 
46, 818 
61, 500 
81,785 
69, 381 
72, 063 



$66, 811, 462 
170,751,358 
163, 678, 297 
242, 184, 301 
295, 790, 791 
191, 816, 067 
217, 555, 604 



$26, 314 
3.502 
3,496 
3,938 
3,617 
2,765 
3,019 



$4, 347, 797 
5, 682. 493 
7, 649, 280 
12. 207. 129 
13,548,211 
4, 206, 507 
6, 414, 336 



$1,712 
117 
163 
198 
166 
61 



OREGON 



19161. 


2,800 
25, 071 
34, 592 
49, 663 
67, 640 
62, 804 
61,879 


$24, 968, 572 
84, 746, 023 
111,601,050 
166, 240. 606 
193, 652, 281 
159, 574, 639 
161, 226, 232 


$8,917 
3,380 
3,226 
3,347 
2,863 
2,541 
2,606 


$337, 051 

3, 298, 630 
6, 049, 987 
8, 232. 437 
6,649,011 
4, 951, 580 

4, 239, 789 


$120 


1917 


132 


1918 


175 


1919 


166 


1920 


98 


1921 


79 


1922 


69 







PENNSYLVANIA 



1916 1 


40, 289 
328, 171 
518, 729 
539, 172 
672, 746 
621, 103 
587, 770 


$643, 243, 991 
1, 360, 802, 293 
1, 770, 848, 133 
1, 838, 002, 395 
2,212,178,029 
1,937,291,858 
2, 005, 570, 020 


$15, 966 
4,147 
3,414 
3,409 
3,288 
3,119 
3,412 


$17, 612, 739 
79, 454, 848 
137, 781, 370 
128. 195, 161 
118,750,989 
84, 660, 220 
93, 573, 559 


$437 


1917 


242 


1918 -. 


266 


1919 -.« 


238 


1920 


177 


1921 


136 


1922 


169 







RHODE ISLAND 



19161 .. 


3,745 
23, 927 
32, 921 

39, 936 
53, 128 
48, 057 
50, 076 


$65, 257, 163 
112,129,569 
129, 630, 322 
146,109,811 
180, 303, 990 
157,568,411 
171, 409, 669 


$17, 425 
4,686 
3,938 
3,659 
3,394 
3,279 
' 3, 423 


$1,915,104 

8, 805, 953 
13,512,766 
11, 234, 132 
11, 685, 163 

9. 236, 328 
9, 351, 580 


$511 


1917 .- 


368 


1918 


410 


1919 . 


281 


1920 


220 


1921... 


192 


1922 


187 



SOUTH CAROLINA 



19161 _. 


1,204 
22, 321 
20, 239 
37, 296 
33, 044 
25, 160 
26, 830 


$9, 882, 947 
70, 917, 349 
73, 855, 345 
142, 688, 832 
109, 246, 657 
68, 256, 825 
72, 755, 770 


$8,208 
3,177 
3,649 
3,826 
3,306 
2,713 
2,712 


$77, 198 
1,815,909 

2, 732, 593 
5, 192, 020 

3, 236, 875 
1, 246, 523 
1, 268, 305 


$64 


1917 - 


81 


1918 


135 


1919 


139 


1920 -. 


98 


1921 


50 


1922 


47 







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



232 



STATISTICS OF INCOME 



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

SOUTH DAKOTA 





Number of 
returns 


Net inciome 


Tax 


Year 


Total 


Average 

per 
return 


Total 


Average 

per 
return 


19161 - 


971 
39, 654 
45, .505 
38, 614 
34, 670 
21,681 
21, 465 


$7, 474, 252 
109,794,860 
151. 725, 486 
133, 174, 792 
103, 578, 036 
47, 087, 498 
48, 949, 551 


$7, 697 
2.769 
3,334 
3. 449 
2,988 
2,172 
2,280 


$48, 563 
1, 171, 328 
4, 139, 239 
3, 124. 066 
2, 228, 187 
524, 653 
548, 688 


$50 


1917 - 


30 


1918 


91 


1919 . 


81 


1920 


64 


1921. 


24 


1922 . . . -- 


26 







TENNESSEE 



1916 » 


4,414 
31,451 
38, 232 
50, 789 
65, 054 
60,949 
63, 555 


$39, 867, 675 
111,964,540 
139, 173, 691 
193, 909, 353 
212, 600, 105 
170, 969, 895 
190, 723, 937 


$9, 032 
3,560 
3,640 
3,818 
3,268 
2,805 
3,001 


$413, 078 
2, 794, 197 

6, 795, 268 
9, 082. 054 

7, 565, 009 
3, 984, 051 
4, 902, 612 


$94 


1917 


89 


1918 


178 


1919. 


179 


1920 . . .. 


116 


1921 


65 


1922 


77 







TEXAS 



1916' 


10, 514 
95, 416 
114, 500 
176, 547 
224, 617 
200, 188 
186, 865 


$113, 278, 037 
350, 297, 337 
392, 975, 557 
643, 172, 301 
720, 720, 162 
536, 897, 427 
545, 901, 576 


$10, 774 
3,671 
3,432 
3,643 
3,209 
2,682 
2,921 


$2, 643, 697 
13, 447, 453 
21, 575, 479 
32, 302, 280 
25, 400, 849 
12, 667, 894 
14,119,655 


$251 


1917 


141 


1918 


188 


1919 


183 


1920 


113 


1921 


63 


1922 


76 







UTAH 



1916 ».. 


1,259 
14, 636 
18, 517 
21, 164 
30, 510 
26, 128 
27, 325 


$14, 281, 206 
45, 044, 946 
52, 454, 404 
61, 913, 436 
82, 278, 389 
62, 713, 461 
67, 744, 653 


$11,343 
3,078 
2,833 
2,925 
2,697 
2,400 
2,479 


$167, 688 
1, 364. 652 
1, 347, 780 
1, 270, 543 
1, 506, 781 
842, 904 
955, 929 


$133 


1917 . 


93 


1918- 


73 


1919 


60 


1920 


49 


1921.. 


32 


1922 


35 







VERMONT 



19161 


1,100 

7,258 
9,965 
13, 569 
19, 205 
17, 746 
17, 901 


$14, 628, 955 
29, 540, 804 
34, 063, 265 
46, 204, 506 
59, 303, 302 
47, 561, 557 
61, 653, 367 


$13, 299 
4,070 
3,418 
3,405 
3,088 
2,680 
2,886 


$365. 004 
1, 459, 253 

1, 821, 823 

2, 074, 804 
2, 259, 129 
1, 155, 767 
1, 573, 555 


$332 


1917 


201 


1918- 


183 


1919- 


153 


1920 


118 


1921. 


65 


1922 


88 







VIRGINIA 



1916 • 


4,190 
37, 951 
51, 207 
75, 966 
92, 570 
76, 257 
71,523 


$42, 216, 464 
130, 682, 859 
173, 104, 495 
247, 668, 373 
273, 235, 229 
208, 331, 701 
207, 277, 342 


$10, 076 
3,443 
3,380 
3,260 
2,951 
2,732 
2,898 


$593, 304 
3,929,273 
7, 674, 725 
9, 020, 237 
7, 404, 201 
4,161,116 
4,919,485 


$142 


1917 


104 


1918 


150 


1919 


119 


1920. 


80 


1921 


55 


1922. 


69 







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



STATISTICS OF INCOME 



233 



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

WASHINQTON 





Number of 
returns 


Net income 


Tax 


Year 


Total 


Average 

per 
return 


Total 


Average 

per 
return 


1916' 


5,360 
56, 322 
95, 422 
114,322 
148, 067 
115,593 
123, 216 


$49, 697, 247 
169, 727, 615 
266, 096, 746 
325, 920, 733 
375, 979, 893 
261, 400, 721 
300, 523, 342 


$9,272 
3,014 
2,789 
2,851 
2, 539 
2,261 
2,439 


$776, 470 
4, 377, 754 
9, 743, 163 
11, 615, 795 
9, 094, 764 
4,878,295 
5, 148, 477 


$145 


1917, 


78 


1918 


102 


1919.. 


102 


1920... 


61 


1921 2 


42 


1922 2 


42 







WEST VIRGINIA 



1916' 
1917. 
1918- 
1919. 
1920- 
1921. 
1922. 



2,575 
28,281 
48, 876 
45, 168 
96, 326 
75, 277 
69, 501 



$30, 170, 809 


$11,717 


106, 061, 550 


3.750 


156, 557, 747 


3,203 


147, 949. 092 


3,276 


287, 729, 400 


2,987 


207, 157, 054 


2,752 


196, 777, 359 


2,831 



$416, 386 
3, 303, 285 
5, 709, 295 
5, 319, 197 
8, 517, 268 
4,579,113 
4, 594, 653 



$162 
117 
117 
118 
88 
61 
66 



WISCONSIN 



19161 
1917- 
1918- 
1919. 
1920- 
1921. 
1922- 



8,261 

70, 554 
94,704 
105, 793 
150, 452 
148, 457 
160, 519 



$87, 614, 595 


$10, 606 


228, 190, 253 


3,234 


290, 199, 685 


3,064 


337, 851, 344 


3,194 


436, 436, 810 


2,901 


379, 754. 222 


2,558 


401, 670, 058 


2,502 



$1, 253, 257 
5, 716, 256 
11,382.127 
10, 901, 097 
13,232,531 
8, 971, 044 
9, 126, 855 



$152 
81 
120 
103 
88 
60 
57 



WYOMING 



19161 
1917- 
1918. 
1919. 
1920. 
1921. 
1922- 



673 
7,663 
7,821 
18, 349 
24, ,'.94 
22, 413 
21, 943 



$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 


48,826,743 


2,225 



$67, 510 

838. 190 

1, 272, 692 

1, 444, 063 

1,161,320 

783, 257 

687, 062 



$100 
109 
163 
79 
47 
35 
31 



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. 

2 Includes Alaska. 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 

ALABAMA 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Autauga 


99 
120 
239 
151 
47 
91 
243 
943 
186 
27 
134 
47 
95 


92 

111 

225 

127 

44 

83 

228 

864 

168 

23 

125 

41 

88 


7 
7 
13 
18 
2 
6 
9 
54 
15 
2 
8 
3 
5 


2 

1 
6 
1 
2 
6 
25 
3 
2 
1 
3 
2 


Clav 


25 

40 

86 
580 
121 

20 
294 

41 
166 

92 
1,401 

80 
152 


21 

37 

80 
556 
109 

19 
266 

41 
159 

86 
1,286 

74 
140 


2 

3 

4 
14 

8 
--- 


2 


Baldwin 






Barbour 


Coffee 


2 


Bibb 


Colbert .. 


10 


Blount 


Conecuh 


4 


Bullock 


Coosa 


1 


Butler 


Covington 

Crenshaw 

Cullman 


11 


Calhoun 




Chambers 


4 
6 
82 
5 
9 


3 


Cherokee 


Dale 




Chilton 


Dallas 


33 


Choctaw 


DeKalb . . 


1 


Clarke 


1 Elmore 


3 



234 STATISTICS OF INCOME 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 
ALABAMA— Continued 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Escambia 


242 
905 

81 

60 
114 

64 
106 

71 

420 

128 

19, 605 

51 
438 

64 
385 
156 

62 
105 
691 
284 

46 
140 


223 

858 

68 

55 

98 

57 

99 

60 

381 

125 

18, 104 

50 

411 

43 

364 

147 

56 

94 

607 

265 

45 

129 


11 

35 

9 

6 

8 

3 

4 

9 

32 

2 

1,034 

1 

20 

6 

17 

4 

4 

10 

60 

10 

1 

11 


8 
12 
4 

8 

4 
3 
2 
7 
1 
467 

7 

6 
4 
5 
2 

1 
24 
9 


Mobile 


4,746 
77 
4,214 
698 
199 
111 
288 
72 
76 
135 
228 
163 
460 
172 
946 
1,045 
15 
129 
84 
26 


4,319 

72 

3,841 

672 

182 

102 

258 

09 

70 

129 

218 

158 

429 

162 

868 

979 

11 

118 

83 

3 


297 

3 

250 

20 

13 
7 

17 
1 
3 
5 
5 
4 

20 
7 

57 

51 
4 

10 
1 

18 


130 


Etowah 


Monroe 


2 


Favette . . 


Montgomery 

Morgan . 


123 


Franlilin 


6 




Perry 


4 


Greene 


Pickens 


2 


Hale 


Pike 


13 


Henry 


Randolph 

Russell.. 


2 


Houston 


3 


Jackson : 


St. Clair 


1 


Jefferson 


Shelby 


5 


Lamar_.. 


Sumter 


1 


Lauderdale 


Talladega... 


11 




Tallapoosa 

Tuscaloosa 

Walker 


3 


Lee 


21 


Limestone 


15 


Lowndes 


Washington 

Wilcox 




Macon _ 


1 


Madison 


Winston 




Marengo 


Miscellaneous 

Total 


5 






Marshall 


43, 612 


40, 175 


2,392 


1,045 







ARIZONA 



Apache... 
Cochise . . 
Coconino. 

QUa 

Graham.. 
Greenlee. 
Maricopa 
Mohave.. 
Navajo... 



94 


93 


1 




2,622 


2,516 


81 


25 


053 


603 


36 


14 


2,059 


1,999 


52 


8 


131 
238 


131 
229 






7 


2 


5,729 


5,427 


238 


64 


398 


380 


10 


8 


822 


807 


14 


1 



Pima 

Pinal. 

Santa Cruz 

Yavapai 

Yuma 

Miscellaneous... 

Total 



3,186 


3,045 


110 


354 


344 


9 


509 


488 


19 


2,631 


2,520 


95 


623 


610 


7 


30 


12 


13 


20,079 


19, 204 


692 



ARKANSAS 



Arkansas 

Ashley 

Baxter 

Benton 

Boone 

Bradley 

Calhoun 

Carroll 

Chicot 

Clark 

Clay... 

Cleburne 

Cleveland 

Cloumbia 

Conway 

Craighead 

Crawford 

Crittenden 

Cross 

Dallas 

Desha 

Drew 

Faulkner 

Franklin 

Fulton 

Garland 

Grant 

Greene. 

Hempstead... 
Hot Spring... 

Howard 

Independence 

Izard 

Jackson 

Jefferson 

Johnson 

Lafayette 

Lawrence 

Lee 



547 


522 


18 


7 


214 


194 


15 


6 


54 


53 




1 


457 


443 


8 


6 


105 


101 


3 


1 


205 


186 


16 


3 


79 


75 


2 


2 


100 


92 


6 


2 


268 


255 


9 


4 


350 


336 


9 


5 


247 


227 


18 


2 


39 


35 


4 




43 


40 


3 




225 


187 


26 


12 


162 


136 


18 


8 


787 


744 


38 


6 


395 


375 


14 


6 


328 


303 


19 


6 


274 


263 


10 


1 


176 


160 


9 


7 


418 


397 


14 


7 


219 


199 


18 


2 


209 


193 


13 


3 


111 


107 


4 




32 


31 


1 




1,002 


908 


59 


35 


29 


28 


1 




404 


382 


16 


6 


386 


356 


22 


8 


192 


185 


4 


3 


147 


144 


3 




244 


213 


23 


8 


20 


19 


1 




354 


314 


29 


ii 


2,214 


2,060 


101 


53 


155 


137 


13 


5 


196 


178 


13 


5 


273 


250 


19 


4 


298 


266 


22 


10 



Lincoln 

Little River.. 

Logan 

Lonoke 

Madison 

Marion 

Miller... 

Mississippi... 

Monroe 

Montgomery. 

Nevada 

Newton 

Ouachita 

Perry 

Phillips 

Pike 

Poinsett 

Polk 

Pope 

Prairie 

Pulaski 

Randolph 

St. Francis 

Saline 

Scott 

Searcy 

Sebastian 

Sevier. 

Sharp 

Stone 

Union 

Van Buren... 
Washington.. 

White 

Woodruff 

Yell... 

Miscellaneous 

Total... 



56 
123 
125 
338 

14 

13 
850 
783 
347 

27 

158 

3 

545 

28 
1,173 

47 
342 
102 
266 
150 
7,745 

75 
372 
142 

32 

22 

2,257 

202 

23 

9 

2,522 

6 

474 

366 

213 

137 

27 



32, 072 



53 

121 

121 

314 

13 

13 

776 

688 

329 

26 

152 

1 

439 

28 

1,081 

46 

331 

99 

242 

142 

7,019 

66 

343 

137 

32 

21 

2,035 

193 

22 

9 

2,119 

6 

447 

345 

178 

133 

3 



29, 217 



3 




1 


1 


3 


1 


1 




53 


21 


72 


23 


10 


8 


1 




4 


2 


1 


1 


61 


45 


67 


25 


1 





2 
21 

4 
525 

7 
25 

5 



1 

144 



2,037 



STATISTICS OF INCOME 



235 



Table 15. — Personal relarn.-i — DLstrlbalion by income classes by counties, calendar 

year 1922 — Continued 



CAXIFORNIA 



Counties 



Alameda 

Alpine 

Amador 

Butte 

Calaveras 

Colusa -. 

Contra Costa 
Del Norte... 

Eldorado 

Fresno 

Glenn 

Humboldt 

Imperial 

Inyo... 

Kern 

Kings 

Lake.. 

Lassen 

Los Angeles . . 

Madera 

Marin 

Mariposa 

Mendocino... 

Merced 

Modoc 

Mono 

Monterey 

Napa.- , 

Nevada , 

Orange 

Placer 



Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


39, 084 


35,809 


2,156 


1,119 


2 




2 




309 


299 


8 


2 


1,927 


1,803 


91 


33 


261 


250 


8 


3 


674 


623 


40 


11 


6,133 


6, 027 


76 


30 


200 


195 


3 


2 


272 


259 


9 


4 


12, 610 


11,706 


593 


311 


658 


618 


31 


9 


3,128 


2,977 


107 


44 


1,898 


1,806 


76 


16 


390 


380 


7 


3 


7, 654 


7,256 


287 


111 


1, 385 


1,272 


89 


24 


64 


49 


8 


7 


664 


640 


18 


•6 


161, 980 


144, 885 


11, 502 


5,593 


517 


480 


31 


6 1 


3,118 


2,855 


171 


92 


171 


163 


6 


2 


743 


689 


47 


7 


1,484 


1,411 


57 


16 


145 


141 


3 


1 


22 


20 


2 




1,875 


1,728 


120 


27 


1,078 


990 


65 


23 


757 


728 


23 


6 


9,244 


8, 362 


610 


272 


2,191 


2,140 


40 


11 



Counties 



Plumas.. 

Riverside 

Sacramento 

San Benito 

San Bernardino... 

San Diego 

San Francisco 

San Joaquin 

San Luis Obispo.. 

San Mateo - 

Santa Barbara 

Santa Clara 

Santa Cruz 

Shasta 

Sierra.. 

Siskiyou. 

Solano. 

Sonoma. 

Stanislaus 

Sutter 

Tehama 

Trinity 

Tulare... 

Tuolumne 

Ventura 

Yolo... 

Yuba 

Miscellaneous 

Total 



Total 
number 

of 
returns 



516 
2,908 
10, 893 

526 
5,360 
8,716 
78, 210 
8,154 
1,511 
3,757 
4,530 
9,126 
1,980 

869 

114 
1,892 
4,553 
3,181 
2,533 

533 

529 

89 

3,823 

601 
2,766 
1,116 
1,148 

351 



420, 923 



Under 
$5,000 



503 
2, 623 
10, 163 

477 
4,957 
7,830 
68,446 
7,504 
1,402 
3, 333 
3,989 
8,228 
1,840 

836 

110 
1,850 
4,417 
2,906 
2, 340 

467 

497 

87 

3,532 

584 
2,390 
1,023 
1,076 

180 



380, 151 



$5,000 

to 
$10,000 



12 
199 
491 

38 
295 
610 
6,081 
428 

82 
257 
335 
592 
105 

28 
3 

39 
111 
197 
132 

49 

23 

2 

228 

11 
246 

66 

54 
126 



27, 126 



$10, 000 
and 
over 



239 

11 

108 

276 

,683 

222 

27 

167 

206 

306 

35 

5 

1 

3 

25 

78 

61 

17 

9 



63 

6 

130 

27 
18 
45 



13, 646 



COLORADO 



Adams.. 


544 
363 
610 

67 

98 

242 

1,899 

649 

88 
108 
103 

40 
119 

72 
347 
33, 229 
3 
144 
231 

92 

3,668 

931 

341 

40 

144 

493 

9 

1,098 

38 
581 
114 
258 
467 


528 
361 
576 

63 

92 

228 

1,794 

639 

87 
105 

99 

38 
113 

72 

335 

30, 395 

3 

140 

229 

87 

3,221 

884 

330 

37 

144 

482 

9 

1,067 

37 
558 
112 
253 
455 


13 
2 

29 
2 
5 

10 

86 
8 
1 

I 
2 
4 


3 

5 

2 
1 
4 
19 
2 

i 

2 


La Plata... 


547 

1,560 

3,138 

273 

664 

1,546 

16 

75 
158 
402 
542 
1,576 
116 

79 

200 

136 

520 

3,818 

81 
302 
319 
136 

71 
403 
152 

85 
381 
192 
2,289 
420 

36 


534 

1,446 

3,047 

272 

651 

1.504 

15 

75 
157 
386 
513 
1,543 
114 

77 

198 

130 

499 

3,629 

79 
293 
316 
132 

70 
394 
152 

82 

366 

187 

2,214 

410 

14 


10 

96 

70 

1 

7 

32 
1 


3 




Larimer 


24 




Las Animas 

Lincoln 


15 


Archuleta 






Logan 


6 


Bent 


Mesa 


10 


Boulder . .. 


Mineral. 




Chaffee 


Moffat 




Cheyenne 


Montezuma 

Montrose 


1 
13 
23 
26 
2 
.. 

5 

17 

120 

1 

8 

2 

2 

. 1 

5 


" 3 




Morgan 


6 


Costilla 


Otero 


7 




Ouray.. 






Park 


2 


Delta 


12 
1,942 


""892 


Phillips 






Pitkin 


1 




Prowers.. 


4 


Douglas 


1 

1 
5 
309 
40 
10 
3 


3 

1 

"""138 

7 

1 


Pueblo 


69 


Eagle 


Rio Blanco.. 

Rio Grande. 

Routt 


1 


Elbert 


1 


El Paso 


1 




Saguache. 


2 


Garfield 


San Juan.- 




Gilpin .- 


San Miguel 

Sedgwick 


4 






Gunnison 


10 


i 


Summit 


3 
13 

5 

55 
10 
15 






Teller 


2 




19 
1 

13 
2 
5 
9 


12 

io 

3 


Washington 

Weld 






20 




Yuma. 




Kiowa 


Miscellaneous 

Total 


7 


Kit Carson 

Lake 




67,463 


63,072 


3,096 


1,295 







10503°— 25t- 



-16 



236 STATISTICS OF INCOME 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 

CONNECTICUT 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
nomber 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 




28, 056 

36, 501 

5,401 

4,102 

39, 656 

8,269 


25, 371 

33, 314 

4,924 

3,757 

86, 352 

7,694 


1,595 

1,968 

308 

226 

2,212 

401 


1,090 

1,219 

169 

119 

1,092 

174 


Tolland 


1,940 


1.823 


58 
117 
62 


69 


pTaitford . - 


Windham. 

Miscellaneous 

Total 


4, 37S ! 4, 187 
131 1 27 


71 


Litchfield 


42 


Middlesex 

New Haven 

New London 




128,431 


117,449 


6,947 


4,035 



DELAWARE 



Kent 


1,060 

14, 632 

1,425 


1,000 

13,513 

1,348 


45 

674 
CO 


15 
445 

17 


Miscellaneous 

Total - 


24 


7 


12 


6 


New Castle.. 

Sussex . . 




17, 141 


15, 868 


791 


482 







DISTRICT OF COLUMBIA 



Counties 


Number 
of returns 


Under 
$5,000 


$5,0C0 to 
$10,000 


$10,000 
and over 


Washington, D. C. 


77, 923 


71,487 


4,504 


1,932 







FLORIDA 



Counties 


Num- 
ber of 

returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Num- 
ber of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
ovex 




681 
33 

132 
98 

412 

300 
37 
72 
90 
92 

173 
4,680 

216 

3 

9,995 

2,277 

17 

71 

235 
37 
56 

162 
63 

149 

6, 580 

37 

187 
44 
23 

559 

355 

265 


C29 
29 

127 
95 

363 

284 
37 
68 
81 
85 

160 
4,103 

185 

2 

9,115 

2,159 

14 

65 

200 
36 
55 

150 
61 

145 

6,031 

28 

172 
34 
23 

494 

313 

238 


41 
2 
5 
3 
38 
11 


11 

2 

ii 

5 


Lew 


110 

25 

81 

448 

550 

600 

225 

42 

85 

1,391 

164 

1,160 

130 

2,065 

1,175 

590 

928 

525 

102 

147 

658 

61 

154 

177 

35 

1,500 

9 

114 

84 

66 


101 

21 

78 

393 

496 

570 

217 

38 

82 

1,177 

150 

970 

124 

1,762 

915 

548 

846 

492 

88 

136 

617 

58 

143 

168 

33 

1,279 

7 

99 

75 

30 


3 

3 

43 

35 

25 

5 

2 

3 

128 

5 

111 

5 

229 

176 

30 

53 

24 

11 

9 

30 

2 

9 

7 

1 

156 

1 

11 

8 

24 


2 


Baker 


Liberty. 


1 


Bay 


Madison 






Manatee 


12 




Marion.. 


19 




Monroe. 


5 




Nassau 


3 


Charlotte 


4 

7 

3 

8 

391 

22 

1 

628 

87 
3 
3 

24 
1 

9' 

2 

4 
380 
5 
11 
9 


2 

4 
5 

186 
9 
1 

251 
31 

3 

11 

i 

3 

"""'169 

4 

\ 


Okaloosa 


2 


Citrus --- 


Okeechokee 

Orange 




Clay 


86 






3 


Dade 


Palm Beach 

Pasco 


79 


De Soto 


1 




Pinellas 


74 




Polk... 


84 




Putnam 


12 


Flagler - 


Saint Johns 

Saint Lucie 

Santa Rosa 

Sarasota 


29 




9 


Gadsden ...... 


3 


Glades 


2 




Seminole 


11 




Sumter 










Highlands _ 


Tavlor 










Volusia 


05 




Wakulla... 






Walton 




La Fayette 

Lake 


Washington 

Miscellaneous 

Total 




45 
29 
17 


20 
13 
10 


11 






Leon 


41,531 


37, 300 


2,949 


1,282 







STATISTICS OF INCOME 



237 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 

GEORGIA 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 




29 
16 
G 
3 

125 

6 

98 

277 

211 

17 

5,240 

44 

13 

154 
21 

126 

137 
62 
39 
43 
73 
26 

201 

15 

9 

8,594 

289 
65 
95 

833 
21 
87 
47 

785 
95 

256 
32 
9 

347 
5 

199 
10 
5 

248 

1,285 

86 

52 

755 
35 
60 
10 

eo 

201 

45 

30 

26 

25 

785 

6 

87 

29,644 

8 

5 

565 

88 

53 

99 

199 

103 

296 

62 

60 

41 

77 

2 

90 


28 
13 
5 
3 

115 
6 
96 

260 

200 

15 

4,900 

43 

10 

142 
20 

118 

132 
57 
34 
37 
70 
23 

193 

15 

6 

8,014 

277 
63 
80 

764 
20 
85 
44 

761 
90 

239 
30 
7 

288 
4 

190 
10 
4 

214 

1,181 

78 

51 

691 
33 
55 
10 
57 

199 
39 
29 
26 
25 

729 

5 

84 

27,207 

8 

4 

525 
86 
43 
95 

187 
99 

277 
57 
59 
35 
75 
2 
86 


1 
3 
1 




Houston 


210 
25 

106 
92 
23 

107 
62 
18 
21 
96 
9 

202 

18 

30 

19 

5 

546 
8 
56 
27 

147 
71 
27 

142 
9 
3 

131 
98 
18 

137 

12 

2,622 

172 
25 
34 
21 
45 
47 
85 

313 
72 
62 
3 
29 

126 
4, 741 
71 
21 
59 
23 

396 

109 
59 

468 
52 
31 
32 
51 
76 

117 

438 

152 

92 

1 

11 

649 

55 

11 

1 

99 

107 

194 

841 
72 

169 
95 


205 
25 

101 
86 
21 

101 
60 
18 
18 
93 
8 

189 

18 

28 

15 

6 

517 
8 
51 
27 

135 
71 
26 

140 
8 
3 

126 
93 
16 

132 

11 

2,422 

167 
25 
33 
21 
40 
40 
85 

298 

71 

60 

. 3 

27 

119 
4,479 
71 
21 
51 
22 

374 

109 
57 

438 
50 
31 
32 
45 
71 

110 

407 

148 

89 

1 

11 

594 
53 
6 

88' 

97 
185 
805 

71 
163 

94 


3 


2 


Atkinson 


Irwin 




Bacon . 


Jackson 


4 
1 
2 
4 


1 


Baker 


Jasper 


5 




9 


1 


Jeff Davis. 

Jefferson 




Banks . . 


2 




-. 

9 

2 
242 

1 
1 
5 

1 

3 
4 
5 
2 
3 
3 
6 


2 
9 
2 

98 

2 

7 

i 

2 

1 

4 

" 2 


Jenkins 


2 


Bartow 


Johnson 




Ben Hill 


Jones 


I 
1 
11 


1 




Lamar 




Bibb 


Lanier. 




Bleckley 


Laurens.. . . 


2 


Brantley _ 


Lee 






Liberty 


2 
3 






Lincoln... 


1 


Bulloch 


Long. 




Burke 


Lowndes 


24 


5 


Butts 


Lumpkin. 






McDufiie 


2 


3 


Camden 


Mcintosh 






9 


3 


Candler 


Madison 




Carroll 


Marion 


.. 


1 




Meriwether 

Miller 






3 

392 

12 

2 
10 
53 

-- 

2 

15 
4 
13 

1 

si' 


""i88 

5 
16 
1 
1 

1 
9 
1 
4 
1 
2 
28 
1 
4 


1 


Chatham 


Milton 




ChatUiboochce 


Mitchell.. 


5 

1 
2 
4 

""139" 
3 




Chattooga 


Monroe . 


4 


Cherokee 


Montgomery 

Morgan. 




Clarke 


1 


Clay 


Murray 


1 


Clayton . . 


Muskogee... 

Newton 


61 


Clinch 


2 


Cobb 


Oconee 




Coffee 


Oglethorpe 

Paulding 


1 




Colquitt . - . 






Pickens 


3 

5 


2 


Cook 


Pierce 


2 




Pike 




Crawford 


Polk 


13 
1 
2 


2 




Pulaski 




Dade 


Putnam 




Dawson 


1 

25 
73 
5 
1 
41 
2 
4 


9 

31 
3 

23 

i 


Quitman 






Rabun 


1 

3 

186 


1 


De Kalb 


Randolph. 

Richmond 

Rockdale 


4 


Dodge 


76 


Dooly . - . 




Dougherty.. 


Schlev 






Screven 


5 

... 


3 


Early 


Seminole 


1 


Echols - . . 


Spalding 


11 


EflBngham 

Elbert 


2 
2 
4 
1 


1 

2 


Stephens 




Stewart 


2 

24 

1 






Sumter 


6 




Talbot.. 


1 




Taliaferro . 




Fayette 






Tattnall... 






Floyd 


39 

i' 

1,691 


17 

1 

2 

743 


Taylor 


5 
5 
6 
22 
2 
2 


1 


Forsyth 


Telfair 




Franklin 


Terrell 


1 


Fulton 


Thomas 


9 




Tift-. 


2 


Glasscock 


30" 
2 
8 
3 
6 
3 

17 
3 

I' 

2 


1 
10 

2 

1 
6 
1 
2 
2 
1 
2 


Toombs. 


1 




Towns 






Treutlen 






Grady 


Troup 


36 

2 

1 

1 

4 

6 

7 
30 

.. 

1 


19 


G reene . 


Turner 






Twiggs 


4 


Habersham 


Union 




Hall 


Upson 


7 




Walker 


5 


Haralson , 


Walton 


2 


Harris . . . . . 


Ware 


6 


Hart— 


Warren 


1 


Heard 


Washington 

WajTie 


2 


Henry 


4 







238 



STATISTICS OF INCOME 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 

GEORGIA— Continued 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 $10,000 

to and 
$10,000 i over 


Webster 


13 
8 

11 
208 

41 
135 


13 
8 

11 
177 

41 
129 






Wilkinson 

Worth 


65 
62 

68 


61 
59 
13 


4 








--- 


3 


White 






Miscellaneous 

Total 


8 




23 


8 






69,988 


64, 913 


3,530 


1,545 


Wilkes. 


4 


2 









HAWAII 





1,495 
7,860 

1 
917 


1,415 

7, 009 

"""873" 


53 

561 

1 

31 


27 
290 

13 


Mam 


1,274 
50 


1,226 
30 


37 
19 


11 


Honolulu - 


Miscellaneous 

Total 


1 






Kauai 


11, 597 


10, 553 


702 


342 







IDAHO 



Ada -. 

Adams 

Bannock . . . 
Bear Lake.. 
Benewah... 
Bingham... 

Blaine 

Boise 

Bonner 

Bonneville. 
Boundary. 

Butte 

Camas 

Canyon 

Caribou 

Cassia 

Clark 

Clearwater. 

Custer 

Elmore 

Franklin.. 
Fremont... 

Gem 

Gooding... 



3,910 


3,724 


154 


32 


104 
3, 692 


104 
3,616 






65 


11 


325 


323 


2 




655 


645 


9 


i 


395 


386 


9 




306 


298 


9 




63 


61 


2 




605 


588 


13 


4 


985 


971 


12 


2 


330 


328 


2 




62 
51 
1, 210 
72 
332 
105 
156 


60 
50 
1,212 
71 
329 
105 
154 


" i' 

26 
1 
3 


2 
2 


1 


1 


95 
425 
110 
285 
230 
325 


93 
423 
110 
282 
223 
322 


1 
2 


1 


3 
7 
1 


i 



Idaho 

Jefferson 

Jerome 

Kootenai 

Latah,. 

Lemhi 

Lewis. _. 

Lincoln 

Madison. 

Minidoka 

Nez Perce 

Oneida 

Owyhee 

Payette 

Power 

Shoshone 

Teton 

Twin Falls... 

Valley 

Washington.. 
Miscellaneous 

Total... 



230 
145 
175 

1,120 
615 
165 
160 
176 
180 
155 
970 
165 
125 
190 
92 

2,110 
5il 

l,29tl 

105 

285 

4 



23,369 



227 
144 
169 

1, 098 
595 
163 
158 
176 
175 
155 
918 
165 
124 
184 
27 

2,085 
52 

1,265 

105 

283 

1 



22,747 



ILLINOIS 



Adams 

Alexander . . . 

Bond 

Boone 

Brown 

Bureau 

Calhoun 

Carroll 

Cass 

Champaign. 

Christian 

Clark 

Clay.. 

Clinton 

Coles.. 

Cook 

Crawford 

Cumberland 

De Kalb 

Dewitt 

Douglas 

Dupage 

Edgar , 

Edwards — 



3,087 


2,851 


158 


78 


1,029 


951 


53 


25 


270 


259 


5 


6 


454 


430 


17 


7 


143 


133 


9 


1 


1,560 


1,490 


54 


16 


87 


85 


2 




880 


853 


23 


4 


985 


946 


27 


12 


3,966 


3,716 


182 


68 


1,136 


1,079 


36 


21 


321 


300 


17 


4 


240 


232 


6 


2 


330 


306 


13 


11 


1,598 
437, 881 


1,501 
393, 726 


72 
28, 469 


25 
15,686 


620 
109 


577 
105 


30 
4 


13 


1,211 
1,133 

743 
6,417 

685 
62 


1,104 
1,102 

723 
5, 835 

629 
67 


86 
25 
14 
363 
43 
4 


21 

6 

6 

219 

13 
1 



Effingham. 

Fayette 

Ford 

Franklin.. 

Fulton 

Gallatin... 

Greene 

Grundy... 
Hamilton. 
Hancock.. 

Hardin 

Henderson. 

Henry 

Iroquois... 

Jackson 

Jasper 

Jefifrison... 

Jersey 

Jo Daviess 
Johnson... 

Kane 

Kankakee. 
Kendall... 
Knox 



304 
225 
561 

,968 

,170 
80 
709 
018 
72 
688 
45 
173 

,122 
979 

,296 
119 
476 
270 
686 
90 

,931 

:, 128 
192 

;,209 



292 

213 

545 

1 , 907 

1,102 

74 

687 

58S 

71 

649 

40 

167 

2,020 

922 

1,245 

111 

438 

259 

660 

87 

11,312 

2, 003 

1S4 

3,051 



7 
10 
15 
51 
52 

6 
18 
24 

1 
30 

4 

5 

73 
41 
42 

8 
31 
10 
20 

3 
403 
96 



STATISTICS OF INCOINOS 



239 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 

ILLINOIS— Continued. 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 




6.261 

5,844 

547 

1,144 

1,483 

1,249 

886 

2.061 

4.283 

5,266 

2,459 

6,526 

1,706 

507 

576 

210 

369 

5S0 

281 

1,085 

1,262 

330 

970 

11.187 

698 

529 

410 

38 

415 


5,552 

5,537 

484 

1,087 

1,415 

1,160 

818 

1,997 

4,006 

4,908 

2,395 

6,255 

1,637 

467 

549 

203 

345 

545 

269 

1,035 

1,152 

322 

928 

] 0,455 

652 

495 

379 

37 

412 


348 
222 
39 

40 
54 
67 
53 
46 
198 
250 
53 
172 
45 
28 
18 

4 
22 
29 
11 
36 
83 

5 
38 
482 
32 
20 
24 

1 

3 


361 

85 

24 

17 

14 

22 

15 

18 

79 

108 

11 

99 

24 

12 

9 

3 

2 

6 

1 

14 
27 
3 
4 
250 
14 
14 
7 


Putnam 


141 

735 

213 

6,628 

9,294 

1,135 

9,426 

242 

289 

400 

357 

2, 069 

1,694 

234 

5,565 

419 

999 

196 

134 

208 

1,582 

6,240 

2, 056 

6,263 

866 

2,844 


137 

701 

197 

6,315 

8,924 

1,077 

8,888 

227 

283 

385 

350 

1,932 

1,606 

216 

5,305 

404 

930 

184 

124 

201 

1,474 

5,889 

1,971 

5,833 

833 

2,606 


4 

20 

9 

216 

268 

42 

355 

14 

5 

13 

6 

95 

58 

16 

166 

12 

52 

10 

7 

3 

75 

244 

58 

274 

21 

163 




La Salle 


Randolph 

Richland.. 


14 




7 




Rock Island 

Saint Clair 

Saline 


97 


Livingston 


102 
16 


McDonough 


Sangamon 

Schuyler .. 


183 
1 




Scott 


1 




Shelby 


2 


Macoupin 


Stark 


1 


Stephen^Aon 

Tazewell 


42 




30 






2 




Vermilion 

Wabash. . . 


94 




3 




Warren 


17 




Washington 

Wayne 


2 




3 


MontRomery 


White 


4 


Whiteside 

Will 


33 




107 


Ogle 


Williamson. 

Winnebago 

Woodford 

Miscellaneous 

Total 


27 


Peoria - 


156 


Perrv 


12 


Piatt 




Pike 


75 






Pulaski 


614, 449 


560, 105 


35, 417 


18, 927 







INDIANA 





442 
11,464 
643 
317 
369 
553 
20 
195 

1,906 
904 
729 
961 
78 
704 
521 
388 
826 

2,397 
305 

3,669 
939 

1,622 
415 
165 
310 
876 

1,472 
814 
487 
381 
118 
279 
810 

1,963 

1,204 
587 
226 
431 
301 
165 
430 

1,416 
527 


428 
10, 736 
592 
310 
343 
530 
18 
191 

1,824 
869 
691 
896 
78 
684 
492 
371 
792 

2,155 
289 

3,403 
878 

1,507 
401 
156 
290 
852 

1,337 
779 
474 
374 
116 
269 
762 

1,832 

1,141 
560 
213 
399 
266 
153 
401 

1,301 
496 


13 
502 
27 
7 
18 
17 
2 
4 
65 
28 
24 
51 


1 
226 
24 

8 
6 

17 

7 

14 
14 


Lagrange 


185 

17, 372 

2,940 

1, 157 

2,194 

39, 170 

669 

75 

1,153 

955 

825 

307 

274 

572 

30 

275 

162 

262 

187 

265 

1,008 

277 

126 

383 

456 

285 

401 

12, 842 

65 

678 

174 

185 

243 

710 

39 

2,633 

357 

173 

7,147 

1,157 

6,840 

790 

127 


177 

16,855 

2,681 

1,090 

2,049 

35, 856 

632 

67 

1,096 

871 

765 

279 

260 

508 

29 

241 

156 

251 

172 

257 

972 

254 

123 

360 

432 

262 

372 

11,993 

62 

607 

171 

178 

225 

675 

36 

2,450 

342 

165 

6,590 

1,113 

6,300 

740 

119 


7 

422 

184 

45 

98 

2,314 

27 

7 

43 
63 
47 

'I 

42 

1 
22 

5 
10 

9 

6 
25 
16 

3 
21 
17 
14 
20 
605 

1 
46 

3 

6 
16 
19 

1 

129 

11 

7 

353 

30 

361 

30 

7 


1 


Allen 


Lake 


95 




Laporte 


75 




Lawrence 


22 


Blackford 


Madison 


47 




Marion 


1,000 




Marshall 


10 


Carroll 


Martin 


1 




Miami 


14 


Clark 




21 


Clay 


Montgomery 

Morgan 


13 




11 




Newton 


6 




12 
17 
12 
26 
162 
12 
195 
47 
74 
12 
8 
13 
18 
75 
29 
11 
6 
2 
6 
37 
90 
43 
21 
11 
22 
28 
10 
19 
76 
21 


8 

12 

5 

8 

80 

4 

71 

14 

41 

2 

1 

7 

6 

60 

6 

2 

1 

' 4 

11 

41 

20 

6 

2 

10 

7 

2 

10 

39 

10 


Noble . . 


22 




Ohio 






Orange 


12 


De Kalb 


Owen 


1 




Parke.- 


1 




Perry 


6 


Elkhart 


Pike 


2 




Porter 


11 


Floyd 


Posey 






Pulaski 




Franklin 


Putnam 


2 


Fulton 


Randolph 

Ripley 


7 




9 




Rush... 


9 


Greene 


St. Joseph 

Scott 


244 




2 




Shelby. 


25 




Spencer 






Starke 


1 




Steuben 


2 




Sullivan 


16 


Huntington 


Switzerland 

Tippecanoe 

Tipton 


54 




4 




Union 


1 


Jefferson 


Vanderburg 

Vermilion 

Vigo-- 


198 


Jennings . 


14 




179 


Knox 


Wabash .. 


20 


Kosciusko 


Warren ,.. 


1 



240 STATISTICS OF INCOME 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

■ year 1922 — Continued 

INDIANA— Continued. 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10, 000 
and 
over 




304 
122 
2,529 
389 
298 


282 
116 
2,296 
356 
281 


15 

3 

164 

26 


7 
3 
69 
7 
6 


Whitley.- 


299 
74 


280 
19 


15 
41 


4 


Washington 


Miscellaneous 

Total 


14 


Weils. 


153, 469 


143, 118 


7,266 


3,085 


White 









IOWA 





244 
171 
301 
712 
268 
740 

5,047 

1,818 
454 
393 
471 
317 
470 

1,382 
756 
479 

2,612 
766 
223 
128 
4)2 
745 

3,815 

1,179 
9G6 
128 
100 
371 

2,918 
180 

6,065 
400 

1,741 
461 
172 
367 
300 
308 
372 
073 
224 
869 
688 
401 
178 
280 
630 
389 
672 
877 
428 


237 
162 
293 
678 
254 
715 

4,808 

1,750 
429 
371 
451 
304 
456 

1,330 
720 
453 

2, 500 
731 
210 
122 
389 
723 

3,632 

1,149 
920 
123 
155 
357 

2,704 
175 

5,724 
386 

1,697 
430 
157 
335 
290 
295 
363 
640 
221 
830 
660 
373 
161 
270 
608 
370 
653 
830 
401 


6 

7 

8 
25 
12 
21 
175 
55 
21 
19 
18 

8 
10 
41 
28 
23 
85 
24 
11 

5 
19 
19 
135 
25 
40 

4 

5 
12 
146 

4 
236 
12 
42 
26 
13 
26 
10 
11 

9 
28 

3 

36 
24 
27 
11 

6 
17 
16 
16 
39 
24 


1 
2 

9 

2 

4 

64 

13 

4 

3 

2 

5 

4 

11 

8 

3 

27 

11 

2 

1 

4 

3 

48 

5 

6 

1 

2 

68 
1 
105 
2 
2 
5 
2 
6 

2 

5 

3 

4 

1 
6 
4 
6 
3 
3 


Johnson 


859 
379 
418 
543 

2,800 

6,750 
233 
414 
390 
230 

1,248 
497 

1,976 
443 
306 
314 
599 
612 

1,716 
723 
206 
781 
263 

1,381 

377 

21, 985 

6,450 
558 
90 
685 

8,013 
415 
975 

1,176 
498 
202 
850 
137 

2,770 
286 

1,122 
142 

3, 482 

212 

519 

10, 150 

245 

1,268 
61 


765 
353 
396 
525 

2,645 

6,339 
226 
394 
375 
211 

1, 197 
475 

1,887 
426 
280 
299 
577 
5G6 

1 622 

'688 

191 

735 

255 

1,338 

372 

20, 643 

6,229 
530 
80 
056 

7,424 
393 
883 

1.125 
477 
194 
825 
131 

2,617 
266 

1,084 
137 

3,353 
207 
485 

9, 593 
241 

1,242 
15 


70 

19 

19 

13 

113 

292 

6 

17 

12 

14 

38 

17 

63 

14 

15 

13 

18 

36 

61 

27 

10 

32 

4 

38 

5 

966 

161 

25 

10 

26 

415 

20 

24 

42 

15 

6 

20 

6 

96 

17 

30 

4 

90 

27 
428 
4 
23 
36 


24 




Jones 


7 




Keokuk 


3 


Appanoose 

Audubon 


Kossuth 


1 


Lee 


49 




Linn 


115 




Louisa . 


2 




Lucas 


3 


Bremer 


Lyon 

Madison 


3 




5 




Mahaska 


13 


Butler 


Marion.. 


6 


Calhoun. 


Marshall 


26 


Carroll — 


Mills 


3 




Mitchell 


11 




Monona 


2 




Monroe 


4 


Cherokee 


M ontgomery 

Muscatine 

O'Brien 


10 


Chickasaw. 

Clarke 


33 
8 


Clay 


Osceola 


5 


Clayton 


Page 


14 




Palo Alto. 


4 


Crawford 


Plymouth 

Pocahontas.. 

Polk 


5 


Dallas. 




Davis 


376 




Pottawattamie. -. 

Powes-hiek.. 

Ringgold 


60 


Delaware 


3 




Sac 


3 


Dubuque 


Scott.. 


174 




Shelby 


2 


Favette 


Sioux.. 


68 


Flovd .. .. 


Story 


9 




Tam"a 


6 




Tavlor 


2 




Union 


5 


Grundy 


Van Buren 

Wapello 




Guthiie 


57 


II ami 1 ton 


Warren 


3 


Hancock 


Washington 

Wayne 


8 




1 




Webster 


39 


Henrv 


Winnebago.. 

Winneshiek 

Woodbury 

Worth 






7 


Humboldt 

Ida 


129 


Iowa 


Wright 


3 


Jackson 


Miscellaneous 

Total 


10 






Jefferson 


131,870 


124,962 


5,105 


1,803 







KANSAS 



Allen 


SOS 
212 
978 
324 
695 
800 
495 
2.136 


773 
22! 
902 
310 
642 
740 
468 
1,933 


27 
12 
43 
12 
44 
46 
24 
143 


8 
6 

33 
2 
9 

14 
3 

60 


Chase 


335 
3-10 
790 
225 
155 
560 
745 
330 


331 
330 
729 
214 
148 
536 
705 
312 


4 

42 
9 
7 
20 
26 
14 




Anderson . 


' Chautauqua 

Cherokee.- 


3 




19 




1 Cheyenne 

Clark 


2 








Clav... 


4 




Cloud 


14 


Butler 


1 ColYey 


4 



STATISTICS OF INCOME 



241 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 



KANSAS— Continued 



Counties 


Total 
number 

of 
retarns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
munber 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10, 000 
and 
over 


Comanche 


170 
2,325 
3,125 

aoo 

1,455 

325 

1,240 

370 

245 

490 

340 

207 

855 

705 

755 

185 

120 

15 

75 

40 

625 

S5 

430 

1,475 

30 

50 

230 

390 

245 

r,9D 

35 

225 

150 

1,7% 

60 

1,4% 

235 

200 

140 

1,375 

1,245 

9f50 

830 

li30 

710 
470 


167 

2, 178 

2, P84 

287 

1,896 

309 

1,161 

369 

231 

475 

331 

19o 

824 

668 

717 

180 

117 

15 

73 

40 

538 

81 

407 

1,420 

?9 

SO 

233 
559 
33 
217 
148 

1,749 
57 

1,318 
230 
191 
139 

1,303 

1,204 
895 
806 
155 
689 
452 


3 

103 
107 
7 
51 
12 
54 

is' 

12 
17 
10 
28 
25 
32 
5 
2 


44 

34 
6 
8 
4 
25 
1 
1 
3 
2 
2 
3 
12 
6 

i 


Montgomery 

Morris 


3,405 
370 
85 
410 
■ 1,350 
190 
350 
235 
320 
175 
305 
325 
545 
625 
300 

2,525 
460 
510 
9G5 
310 
220 
280 

2, 665 

110 

10, 655 

355 

7,750 
160 
380 
190 
450 
15 
40 

1,200 
360 
125 
220 
100 
295 
35 
855 
175 

9,017 
67 


3,221 

360 

81 

395 

1,300 
186 
335 
231 
315 
163 
279 
314 
537 
601 
293 

2,393 
448 
494 
927 
302 
204 
275 

2,518 
109 

9,930 
334 

7. 285 
150 
370 
181 
434 
14 
39 

1. 156 
341 
121 
210 
100 
287 
25 
819 
171 

8,085 
7 


129 

7 

3 

15 

36 

4 

13 

1 

2 

10 

21 

10 

6 

19 

6 

105 

11 

16 

28 

8 

14 

5 

112 

1 

494 

12 

327 

8 

9 

8 

11 

1 

1 

36 

16 

3 

7 


65 
3 




Morton 


1 




Nemaha 






Neosho 


14 


Doniphan 


Ness 




Norton 


2 




Osage— 


3 


Elk 


Osborne 


3 


Ellis 


Ottawa 


2 






5 




Phillips 


1 


Ford 


Pottawatomie 

Pratt 


2 




5 




Rawlins 


1 




Reno 


27 




Republic 


1 




Rice 






2 




Riley 


10 




Rooks 






58 
4 

18 

38 

1 


29 

5 

17 


Rush 


3 




Russell.. 






Saline 


35 




Scott 




Haskell 


Sedgwick.. 


231 


Hodgeman 


Seward 


9 


5 

6 

8 

14 

2 

8 

2 

39 

2 

146 

4 

7 

1 

39 

35 

42 

23 

4 

15 

15 


4 
2 
4 
17 

7 

1 

32 

1 

2 

13 

6 
13 

1 
1 
6 
3 


Shawnee.- 


138 




Sheridan 


2 




Sherman ... 


1 




Smith 


1 




staflord 


5 




Stanton 






Stevens 






Sumner 


8 




Thomas 


3 




Trego 


1 




Wabaunsee...- 

Wallace 


3 






Logan 


Washington 

Wichita 


6 
7 

25 

4 

260 

47 


3 




3 




Wilson 


11 




Woodson.. 




Marshall 


Wyandotte 

Miscellaneous 

Total 


72 




13 






Mitchi'll 


86.915 


82, 360 


3,382 


1.173 







KENTUCKY 



Adair 

Allen 

Andeison 

Ballard 

Barren 

Bath 

Bell. 

Boone 

Bourbon 

Boyd 

Boyle 

Bracken 

Breathitt 

Breckinridp'e 

Bullitt 

Butler 

Caldwell 

Calloway 

Campbell 

Carlisle 

Carroll 

Carter 

Casey 

Christian 

Clark 



19 


18 


1 




163 


95 


6 


3 


96 


91 


4 


1 


50 


49 


1 




160 


151 


9 




69 


67 


1 


1 


976 


910 


50 


16 


7? 


73 


4 




933 


890 


30 


13 


1,709 


1,644 


73 


52 


685 


865 


27 


13 


80 


80 


8 


1 


187 


178 


5 


4 


122 


118 


2 


2 


134 


132 


2 


■ 


1<) 
314 


19 
303 






8 


3 


88 


84 


3 


1 


5,317 


5,039 


198 


80 


25 

138 


25 
126 






8 


4 


98 


92 


6 




9 


6 


2 


1 


708 


654 


39 


15 


746 


677 


50 


19 



Clay 

Clinton 

Crittenden.. 
Cumberland 

Daviess 

Edmonson... 

Elliott 

Estill 

Fayette 

Fleming 

Floyd 

Franklin 

Fulton 

Gallatin 

Garrard 

Grant 

Graves 

Grayson 

Green 

Greenup 

Hancock 

Hardin 

Ilarlan 

Harrison 

i Hart. , 



12 
3 

45 

17 
777 

23 

2 

776 

3,832 

61 
258 
632 
500 

30 
108 

97 
399 

76 

13 
571 

35 

205 

1,228 

346 

30 



12 
3 

42 

17 
669 

20 

2 

771 

,406 

57 
230 
565 
483 

26 
105 

95 
371 

66 

12 
559 

32 

198 

,159 

331 

29 







2 


1 


75 


33 


3 




5 




285 


141 


4 




22 


6 


39 


28 


14 


3 


1 


3 


3 




1 


1 


18 


10 


10 




1 




9 


3 


3 




6 


1 


43 


26 


13 


2 


1 





242 STATISTICS OF INCOME 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 

KENTUCKY— Continued 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 




609 
132 

35 
1,066 

10 

24, 762 

186 

336 

6,418 

17 
134 

45 

62 
111 
117 
3 
387 

51 
112 

16 
358 

57 

1,803 

117 

47 
379 

04 
151 

56 

41 
403 

19 

2 

200 


551 

131 

34 

1,002 

7 

21", 939 

175 

315 

6,099 

14 

123 

43 

55 

101 

111 

2 

370 

49 

109 

16 

339 

55 

1,647 

109 

46 

349 

53 

138 

55 

40 

351 

19 

2 

183 


40 
-. 

39 

1 

1,847 

9 

16 
209 
3 
8 
1 
6 
9 
6 
1 

15 
2 
2 


18 
1 

25 

2 

976 

2 

5 

no 

3 

1 
1 
1 

2 

i 




32 

1,033 

206 

97 
258 
146 

37 

8 

105 

1,055 

862 

23 
391 

87 
4 

54 

4 

328 

309 

84 

24 

60 
123 

30 

12 
383 
844 

85 

58 
353 
653 

50 
287 

43 


30 
960 
184 

93 
252 
132 

35 

8 

101 

1,022 

824 

20 
379 

86 
4 

50 

3 

311 

286 

81 

23 

57 
119 

28 

12 
374 
759 

81 

56 
318 
634 

48 

264 

9 


2 
36 
13 
2 
2 
6 
2 




Henry 


Muhlenberg 

Kelson 


37 




9 






2 




Ohio 


4 




Oldham 


8 










Owsley 




Kenton 


Pendleton 

Perry 


4 
29 
25 
2 
9 






4 




Pike 


13 


Larue 


Powell.. 


1 




Pulaski 


3 


Lawrence . 


Rockcastle 

Robertson 

Rowan 


1 


Lee 






1 

1 

13 
18 

3 

2 

1 


3 


Letcher . 


Russell 






Scott... 


4 


Lincoln 


Shelby 


5 


Livingston 


Simpson 






16 

96" 
4 

1 
22 

8 

7 

1 

1 
35 


3 
2 
60 
4 

8 

3 
6 

17 




1 


Lyon 


Tavlor 


3 




Todd 


2 


McCreary 


Trigg 


1 


McLean 


Trimble 








7 
66 

I 

18 

7 

2 

15 

21 


2 


Magoffin 




19 


Marion 


Washington 


1 


Marshall 




Martin 


Wcijster 


17 


Mason 


Whitley 


12 


Meade... 


Wolfe.- 




Menifee 






Woodford-. 

Miscellaneous 

Total 


8 


Mercer 


14 


3 


13 






Monroe 


23 
282 


23 
244 






69, 666 


63,888 


3,854 


1,924 


Montgomery 


28 


10 





LOUISIANA 



Acadia. 


630 
395 
202 
198 
208 
443 
199 
246 

8,386 

1,744 

103 

8 

49 

1,001 
164 
499 

3,510 
173 
106 
157 
182 
184 
454 
404 
79 
538 
274 
642 
347 
116 
282 
02 
135 
180 
313 


605 
379 
194 
181 
197 
432 
184 
233 
7,572 
1,642 
100 
8 
46 
967 
162 
481 
3, 362 
154 
100 
149 
171 
176 
403 
370 
77 
511 
267 
607 
321 
100 
252 
60 
125 
168 
296 


21 
15 

6 
15 

9 

9 
13 

6 
557 
73 

1 


4 
1 
2 
2 
2 
2 
2 
7 
257 
29 
2 


Orleans 


33, 745 

1, 507 
135 
222 

2, 137 
185 
167 

ir)6 
98 

270 
8 

246 

174 
452 

83 
530 
359 
589 

88 
256 

75 
322 
309 
459 
423 

201 

70 

36 

177 

820 


30, 404 

1,415 

131 

210 

2,010 

178 

157 

148 

96 

263 

8 

215 

162 
409 

80 
482 
341 
568 

82 
230 

67 
307 
293 
441 
383 

192 
69 
36 
174 
795 


2,304 

76 

3 

5 

95 

6 

9 

4 

1 

6 


1,037 
16 


Allen... 




Ascension.. 

Assumption 

Avoyelles 


Plaquemines 

Pointe Coupee 


1 

7 

32 


Beauregard 

Bienville 


Red River.. 


1 
1 


Bossier 




4 


Caddo 


St. Bernard 

St. Charles 

St. Helena 

St. James 


1 


Calcasieu 


1 


Caldwell 




Cameron. 


27 

7 
35 

3 
34 
12 
15 

2 
17 

6 
10 
14 
15 
31 

7 
1 


4 


Catahoula 

Claiborne 


3 

77 

2 

10 

108 

17 

5 

8 

8 

8 

40 

25 

--- 

4 
31 
22 

9 
19 

io' 

8 
13 


17 

8 

40 

2 

1 

3 

ii 

9 
2 
3 
3 
4 
4 
7 
11 
2 

4 

4 


St. John The 
Baptist 


5 


Concordia 

De Soto. 


St. Landry 

St. Martin 

St. Marv 


8 


East Baton Rouge 


14 


East Carroll 

East Feliciana 

Evangeline 


St. Tammany 

Tangipahoa 


6 
6 
4 


Franklin.. 


Terre Bonne 


9 


Grant 


2 


Iberia 


\'ermilion.. 


5 


Iberville 


2 


Jackson 


Washington 

Webster 


3 


Jefferson 


9 


Jefferson Davis... 
Lafayette 


\\'est Baton 
Rouge 


2 


Lafourche 

La Salle 


West Carroll 

West Feliciana... 




Lincoln 


22 




Livingston- 


Misccllnnt'ous 

Total 


3 


Morehouse 

Natchitoches 


66, 972 


61, 398 


3,946 


1,628 



STATISTICS OF INCOME 243 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 

MAINE 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Androscoggin 

Aroostook 

Cumberland 


4,985 

1,739 

12, 563 

fi40 

873 

3,934 

1,220 

379 

1, 527 

5,780 


4,610 

1, 659 

11,273 

598 

803 

3,638 

1,137 

349 

1,442 

5,260 


262 
58 

905 
28 
52 

198 
60 
15 
55 

357 


113 
22 

385 
14 
18 
98 
23 
15 
30 

163 


Piscataquis 

Sagadahoc 

Somerset 


967 
949 

1,534 
440 
852 

4,623 
36 


918 
889 

1,465 
401 
782 

4,298 
8 


32 
37 
48 
26 
49 
230 
11 


17 
23 
21 


Franklin. 


Waldo 


13 


Hancock 


Washington 

York 


21 


Kennebec 


95 


Knox.. 


Miscellaneous 

Total 


17 






Oxford... 


43,041 


39, 530 


2.423 


1,088 


Penobscot 



MARYLAND 



.Allegany 

Anne Arundel 

Baltimore 

Calvert 

Caroline 

Carroll 

Cecil 

Charles 

Dorchester 

Frederick 

Garrett.. 

Harford 

Howard 

Kent 



3,389 


3,131 


181 


77 


1,711 


1,537 


144 


30 


3,238 


2,682 


333 


223 


56 


51 


5 




250 


227 


19 


4 


685 


629 


38 


18 


810 


772 


26 


12 


217 


205 


9 


3 


361 


335 


21 


5 


1,435 


1,307 


84 


44 


226 


197 


17 


12 


971 


896 


52 


23 


421 


383 


23 


16 


298 


276 


18 


4 



Montgomery 

Prince Georges.. 

Queen Annes 

St. Marys 

Somerset 

Talbot 

Washington , 

Wicomico.. 

Worcester 

City of Baltimore 
Miscellaneous... 

Total 



2,311 


2,047 


166 


2,434 


2,376 


47 


200 


200 


5 


87 


83 


1 


361 


337 


21 


362 


325 


24 


2,212 


2,005 


141 


.510 


458 


37 


360 


338 


13 


63, 570 


53, 125 


7,116 


24, 415 


22, 915 


1,308 


110,896 


96, 837 


9,849 



98 

11 

1 

3 

3 

13 

66 

15 

9 

3,329 

192 



4,210 



MASSACHUSETTS 



Barnstable 
Berkshire.. 

Bristol 

Dukes 

Essex 

Franklin. - 
Hampden. 
Hampshire 
Middlesex. 



1,018 


807 


127 


84 


8,176 


7,556 


387 


233 


25,904 


24,001 


1,163 


740 


132 


103 


20 


9 


47, 556 


44,349 


1,979 


1,228 ' 


3,444 


3,249 


138 


57 1 


28,894 


26. 948 


1, 256 


690 1 


2,898 


2,481 


285 


132 i 


84,268 


75, 084 


5,977 


3,207 ! 

i 



Nantucket 

Norfolk.. 

Plymouth 

Suffolk.... 

Worcester 

Miscellaneous.. 

Total 



167 

30, 149 

16, 499 

104, 595 

42, 985 

556 



397, 241 



142 
25, 226 
15, 390 
95, 740 
40, 445 

350 



361, 871 



20 

2,773 

709 

5,345 

1,524 

137 



21,840 



5 

2,150 

400 

3,510 

1,016 



13, 530 



MICHIGAN 



Alcona 

Alger 

Allegan 

Alpena 

Antrim 

Arenac 

Baraga 

Barry 

Bay 

Benzie 

Berrien 

Branch 

Calhoun... 

Cass 

Charlevoix . 
Cheboygan 
Chippewa . 

Clare 

Clinton 

Crawford.. 

Delta 

Dickinson . 

Eaton 

Emmet 

Genesee... 



49 


40 


3 




300 


294 


4 


2 


925 


867 


47 


11 


668 


627 


24 


17 


150 


146 


2 


2 


78 


75 


2 


1 


125 


115 


6 


4 


450 


414 


30 


6 


2,992 


2,783 


143 


66 


150 


146 


4 




4,525 


4,278 


166 


81 


471 


439 


20 


12 


4,365 


4, 025 


228 


112 


525 


484 


29 


12 


375 


353 


17 


5 


286 


274 


8 


4 


1,050 


999 


34 


17 


104 
398 


104 
376 






18 


4 


144 


134 


/ 


3 


1,450 


1,376 


51 


23 


800 


761 


30 


9 


750 


700 


30 


20 


525 


491 


20 


14 


7,898 


7,504 


257 


137 1 



Gladwin 

Gobebic 

Grand Traverse 

Gratiot 

Hillsdale 

Houghton , 

Huron. , 

Ingham 

Ionia 

Iosco , 

Iron... 

Isabella 

Jackson 

Kalamazoo 

Kalkaska 

Kent 

Keweenaw 

Lake 

Lapeer 

Leelanau , 

Lenawee 

Livingston 

Luce , 

Mackinac 

Macomb 



94 


91 


2 


1,575 


1,528 


33 


675 


640 


25 


546 


525 


17 


552 


517 


28 


2,025 


1,910 


66 


466 


428 


21 


5,825 


5,391 


290 


1,175 


1,107 


50 


209 


198 


7 


775 


749 


23 


319 


301 


12 


5,142 


4,886 


158 


5,500 


5,047 


294 


50 
21,442 


50 
19, 712 




1,168 


75 


60 


10 


30 


27 


3 


330 


315 


12 


75 


74 


1 


1,284 


1,182 


69 


329 


307 


17 


150 


139 


9 


150 


143 


7 


1,815 


1,699 


79 



244 STATISTICS OF INCOME 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 

MICHIGAN— Continued 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

•f 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 




600 
2,300 
600 
400 
600 
349 
75 
235 
625 


559 
2,187 
568 
371 
543 
331 
73 
148 
601 


25 
78 
17 
23 
34 
12 
2 
02 
14 


16! 
35 
15 ' 

5 
23 

6 

25 
10 


Otsego 


96 
2s0iO 

2&4 

20 

5,625 

3, 075 

1,600 

2(12 

SOO 
1, 237 

459 

mb 

3,162 

147,301 

600 

4,975 


93 

1,898 

216 

17 

5,228 

2,883 

975 

245 

291 

1,170 

449 

835 

2,824 

136, 475 

539 

4,889 


3 

95 

10 

2 

233 

131 

57 

12 

6 

44 

19 

40 

240 

7,305 

43 

63 




Marquette . 


Ottawa 


57 


Mason . 


Presque Isle 

Roscommon 


8 




1 




164 


Midland 


St. Claif 


01 


Missaukee. 


St. Joseph 

Sanilac . 


28 
6 


Montcalm 


Schoolcraft 

Shiawassee 

Tuscola.- 


3 
23 




3,975 
250 

5,827 

250 

65 

150 

240 


3,776 
232 

5, 417 

241 

60 

145 

227 


139 
15 
258 
7 
4 
2 
10 


60 

3 

152 

2 

1 
3 
3 1 


1 


Newaygo 


Van Buren 

Washteoaw 

Wavne 


10 


Oakland 


98 




3,521 


Ogemaw 


Wexford 


18 


Ontonagon 


Miscellaneous 

Total 


23 


Oscoda ' 


267,963 


249, 243 


12, 586 


6,124 




' ! 




1 





MINNESOTA 





140 
236 
303 
504 
115 
217 
1,222 
524 
607 
295 
193 
362 
205 
800 

61 

12 
164 
808 
876 
170 
331 
852 
394 
859 
912 
150 
46, 026 
150 

74 
102 
954 
257 

49 
550 
114 
398 
138 
618 
367 
114 
450 
326 

58 
188 
453 


137 
230 
289 
481 
114 
208 
1,142 
499 
556 
287 
186 
351 
199 
783 

61 

12 
154 
836 
849 
165 
310 
839 
381 
822 
851 
146 
41,930 
145 

69 
100 
939 
251 

49 
541 
113 
392 
133 
610 
352 
112 
437 
314 

57 
184 
437 


2 
6 
11 

18 
.. 

58 
19 
26 

6 

6 
10 

5 
13 


1 

3 

5 
1 

22 
6 

25 
2 
1 
1 
1 
4 


Meeker 


347 

168 
415 
947 
W4 
1«« 
377 
156 
1,485 
70$ 
3-18 
199 
501 
912 
184 

26, ac9 
62 
289 
324 
841 
278 
86' 

15, 984 
277 
77 
U& 
1,518 
486 
146 
396 
388 
10.8 
543 
189 
466 
622 
396 

' m 

254 
73 


236 
161 
403 
905 

99 
158 
368 
156 
1,328 
664 
314 
196 
495 
890 
178 
24,505 

61 
278 
314 
791 
271 

84 

14, 984 

206 

72 
139 
1,400 
446 
140 
391 
378 
105 
524 
180 
390 
568 
388 
639 
1,897 
577 
246 

31 


7 
7 
8 

34 
5 
7 
8 
3 

96 

30 
4 
2 
5 

19 
6 
1, 399 
1 
9 
8 

33 
7 
1 
654 
8 
5 
5 

47 

29 
4 
4 
6 
3 

13 
6 

10 

36 
8 
3 

94 

11 
5 

28 


4 


Anoka 


Millelacs. 








4 




Mower . .. 


g 


Benton . 


Murray 






Nicollet 




Blue Earth 


Nobles 




Brown 


Norman 




Carlton 


Olmsted 

Otter Tail 

Pennington. 

Pine 


61 




14 


Cass 




Chippewa 






Pipestone 

Polk . 




Clay 


3 


Clearwater 


Pope 




Cook 






Ramsay 


665 


Cottonwood. 

Crow Wing 


9 
26 
22 

5 
11 
10 
10 
32 
39 

4 
2,641 

3 

5 

2 
11 

6 


i 

6 
5 

10 
3 
3 
5 

22 

1,455 
2 



4 


Red Lnlie ._ 

Redwood 


2 


Dakota . 


RenviDe 


2 


Dodge -. 


Rice 


17 


Douglas 


Rock 




Faribault 


Roseau 

St. Louis 




Fillmore . . . 


366 


Freeborn 


Soott 


3 


Goodhue 


Sherburne 

Sibley 




Grant 


2 


Hennepin 


Stearns 


11 




Steele 


10 


Hubbard 




2 


Isanti 


Swift 


1 


Itasca 


Todd 


4 


Jackson.. 


Traverse 




Kanabec 


Wabasha 


5 


Kandiyohi.. 


7 

s" 

5 
6 
8 
2 
10 
10 
1 
3 
15 


9 
1 

2 

7 


3 
2 

i 

1 


Wadena 


3 


Kittson 


Waseca . 


6 


Koochiching 

Lac Qui Parle 

Lake . . 


Washington 

Watonwan 

Wilkin 


18 

i 


Lesueur 


Winona 


57 


Lincoln 


Wright 


2 


Lyon.. 


Yellow Medicine. 
Miscellaneous 

Total 


3 


McLeod 


14 


Mahnomen 

Marshall. 




122,885 


114, 209 


5,775 


2,901 


Martin 









' Not reported. 



STATISTICS OF INCOME 



245 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 



MISSISSIPPI 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10, 000 
and 
over 




736 
258 

84 
110 

11 
1,173 

14 

56 
180 

38 
105 
160 
149 
1,120 
240 

74 
140 
897 

46 

16 

45 
211 
117 
1,054 
2,780 
460 
210 

21 

215 
65 
84 
16 

739 
39 

126 

170 

3,051 

42 

12 

225 
1,070 


672 

222 

81 

98 

11 

1,124 

14 

SO 

175 

37 

96 

142 

142 

1,038 

226 

69 

123 

814 

45 

16 

39 

201 

103 

991 

2,490 

438 

201 

21 

201 

64 

73 

16 

669 

36 

121 

166 

2,880 

40 

11 

303 

986 


48 

29 

3 

6 


16 
7 

6 


Lincoln 


290 

482 

285 

150 

151 

2fi4 

133 

67 

117 

185 

115 

232 

105 

38 

966 

66 

100 

108 

46 

88 

140 

97 

11 

39 

495 

289 

86 

66 

35 

200 

137 

65 

2,174 

1,541 

61 

40 

55 

94 

327 

410 

18 


275 

448 

266 

139 

135 

235 

124 

58 

112 

168 

104 

216 

175 

32 

921 

65 

96 

98 

43 

82 

133 

91 

11 

34 

463 

277 

85 

50 

33 

179 

129 

62 

2,012 

1,429 

56 

35 

53 

80 

318 

353 

2 


7 

23 

10 

9 

14 

14 

6 

7 

3 

9 

9 

9 

9 

4 

26 

1 

1 

7 

2 

2 

7 

6 


8 




Lowndes 


11 




Madison 


9 


Attala 


Marion 


2 




Marshall 


2 


Bolivar 


31 


18 


Monroe 


15 




Montgomery 

Neshoba 


3 


Carroll 


6 
5 
1 
5 
5 
6 
59 
7 
4 
10 
59 
1 




4 

3- 

1 
23 
7 
1 
7 
24 


2 




Newton. 


2 




Noxubee.. 


8 


Claiborne 

Clarke 


Oktibbeha.. 

Panola 


2 

7 


Clay 


Pearl River 

Perry 


11 




2 


Copiah 


Pike 


19 


Covington 

De Soto 


Pontotoc. 




Prentiss 


3 


Forrest 


Quitman 


3 


Franklin 


Rankin 


1 




Scott 


4 




7" 

7 

52 

222 

12 

7 


6 
3 
7 
11 

68 
10 
2 


Sharkey 




Grenada 


Simpson 


1 




Smith 






Stone 


5 

24 

10 

1 

5 

2 

13 

5 

3 

119 

72 

5 

4 

2 

9 

5 

40 

10 




Hinds.. 


Sunflower 

Tallahatchie 

Tate. 


8 


Holmes 


2 


Huinphfeys 

Issaquena 

Itawamba (not re- 
ported). 
Jackson _ 




Tippah 


1 


8 
1 
6 


6 
5 


Tishomingo 

Tunica 


"8 


Union... 


3 


Jasper .. 


Walthall 






Warren 


43 




Washington 

Wavne 


40 


Jones . . .. 


39 

2 

5 

3 

120 

1 

1 

13 

53 


31 

1 
. 

51 
1 

9 
31 






Webster. 


1 




Winkinson.. 

Winston... 




Jjamar 


5 


Lauderdale 


Yalobusha 

Yazoo ... 


4 
17 


Leake.. 


Miscellaneous 

Total 


6 






Leflore 


26, 897 


24, 922 


1,362 


613 







MISSOURI 





537 
135 
300 
510 
445 
300 
400 

75 

33 
736 
6,211 
430 
155 
274 

10 
847 
355 

12 
340 

70 
280 

40 
121 
GOO 
340 
780 
320 


, 493 
129 
273 
482 
437 
290 
385 

74 

33 
678 
6,664 
406 
144 
261 
9 
810 
334 

12 
324 

69 
273 

38 
119 
555 
303 
726 
291 


33 

4 
19 
22 

6 
10 
11 

1 


11 
2 

8 
6 

- 


Crawford 


68 
100 

20 
120 
140 

59 

15 
317 
535 
107 
310 
3,074 
520 
150 
460 
2 
210 
276 
160 

56 

40, 380 

2, 770 

739 

405 

80 

85 
89U 


56 

94 

20 

113 

133 

58 

15 

286 

515 

104 

298 

2,882 

509 

145 

439 

2 

196 

271 

144 

51 

36, 403 

2,552 

722 

378 

78 

79 

863 


2 
3 






Dade 


3 




Dallas 






Daviess 


7 
7 






DeKalb- 




Barton 


Dent 


1 


Bates 


Douglas 




Benton.. 


Dunklin... 


20 
16 

8 
140 
10 
3 
20 


11 






5 


Boone 


46 
364 
18 
8 
10 
1 
29 
14 


12 
183 
6 
3 
3 

8 

7 


Gasconade 

Gentry 


1 


Buchanan 


4 


Butler 


Greene 


52 


Caldwell 


Grundy 


1 


Callaway 


Harrison 


2 






1 


Cane Girardeau 


Hickory 




Carroll 


Holt 


12 
3 
10 
5 
2,619 
156 
15 

2 
(') 
23 


2 


Carter 


Howard 


2 


Cass 


13 

1 
5 
1 
2 
33 
25 
43 
27 


2 
I 

12 
12 
11 
2 


Howell 











Chariton 


Jackson. 


1,358 


Christian 


Jasper 


62 


Clark. 


Jeflerson.. 


2 


Clav--. 


Johnson 




Clinton.. 


Knox 




Cole... 


Laclede. 




Cooper 


Lafayette 


4 



246 STATISTICS OP INCOME 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 

MISSOURI— Continued 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10. 000 
aud 
over 




190 
193 
165 
914 
390 

30 
360 

60 

15 
1,565 

50 
170 
193 
130 
162 
186 

40 
188 
230 
495 
104 

47 

1 

323 

87 
1,510 
176 
341 
230 
120 

64 

85 


171 
191 
158 
899 
372 

26 
351 

57 

15 
1,480 

45 
169 
187 
125 
157 
180 

40 
177 
217 
468 
104 

44 

1 

297 

83 
1,446 
171 
316 
216 
118 

64 

78 


7 
2 
6 
14 
17 
2 
5 
3 


12 

i 

1 
1 
2 
4 


Ralls 


82 
1,329 

430 
33 
33 

620 
60 

124 

732 
7,597 

975 
71 
84 

628 
14 

119 

146 
78 

250 
f.O 
30 

480 
84 
36 
89 
90 
70 
90 
83,628 

158 


81 

1,291 

413 

32 

32 

eoi 

57 

116 

700 

6, 490 

918 

66 

83 

617 

12 

116 

138 

77 

244 

60 

30 

449 

81 

33 

85 

86 

68 

86 

75, 900 

60 


1 
27 
15 
1 
1 

18 

1 

4 

25 

722 

42 

5 

5" 

.- 

7 
1 
6 




Lewis 


Randolph 

Ray 


11 




2 


Linn 


Reynolds . . 




Livingston 


Ripley 




McDonald-- 

Macon 


St. Charles 

St. Clair 


1 
2 


Madison- 


St. Genevieve 

St. Francois 

St. Louis 


4 


Maries . . 


7 


Marion 


57 
4 
1 
6 
3 
2 
6 


28 
1 

2 

3 


385 




Saline 


15 


Miller.- 


Schuyler 




Mississippi 


Scotland.. .. .. 


1 


Moniteau 


Scott 


6 


Monroe.- 


Shannon 


2 


Montgomery . . 


Shelby.. . . 


1 


Morgan 


Stoddard 


1 


New Madrid 


8 
12 
21 


3 

1 



Stone 




Newton 


Sullivan 




Nodaway 


Taney 




Oregon 


Texas.- 






Osage . 


2 


1 


Vernon. ... 


23 
3 
3 
4 
3 
2- 
2 
4,806 

65 


8 


Ozark 


Warren... 




Pemiscot 


20 
4 

48 
3 

13 
9 
1 


6 

16 

2 
12 
5 

1 


Washington 

Wavne 




Perrv-- 




Pettis- 


Webster 


1 


Phelps--- 


Worth 




Pike 


Wright 


2 


Platte 


City of St. Louis.. 
Miscellaneous 

Total 


2,922 


Polk--- 


33 






Putnam 


6 


1 


173, 728 


158, 463 


9,935 


5,330 







MONTANA 



Beaverhead 

Big Horn 

Blaine-- 

Broadwater 

Carbon 

Carter 

Cascade. 

Chouteau- 

Custer 

Daniels- 

Dawson 

Deerlodge 

Fallon 

Fergus 

Flathead 

Gallatin 

Garfield... 

Glacier 

Golden Valley.. 

Granite 

Hill 

Jefferson 

Judith Basin 

Lewis and Clark 

Liberty 

Lincoln 

McCone 

Madison 

Meagher. 



556 


540 


16 




159 


158 




1 


153 


152 


1 




78 


77 




1 


992 


982 


9 


1 


59 


58 


1 




3,971 


3,804 


134 


33 


198 


194 


3 


1 


1,018 


999 


17 


2 


162 


160 


1 


1 


556 


547 


7 


2 


1,808 


1,772 


28 


8 


76 


75 


1 




1,267 


1,210 


48 


9 


1,244 


1,218 


19 


7 


976 


951 


21 


4 


40 
149 

52 
337 


40 
149 

52 
334 














3 




680 


676 


1 


3 


149 


147 


2 




193 


190 


3 




2,524 


2,390 


99 


35 


24 
401 


24 
398 






1 


2 


19 
135 


19 
133 






1 


1 


115 


112 


3 





Mineral 

Missoula 

Musselshell 

Park 

Phillips 

Pondera 

Powder River. 

Powell 

Prairie 

Ravalli-.. 

Richland 

Roosevelt 

Rosebud 

Sanders 

Sheridan 

Silver Bow 

StUlwater 

Sweet Grass... 

Teton 

Toole 

Treasure 

VaUey- 

Wheatland 

Wibaux 

Yellowstone 

Miscellaneous. 

Total.... 



163 
1,361 
983 
972 
140 
160 

48 
581 

54 
369 
158 
420 
3^2 
159 
149 
,775 
125 
103 
113 
160 

32 
249 
329 

44 
,953 

21 



38, 044 



163 
2,270 
978 
939 
138 
155 

46 
569 

54 
363 
158 
419 
327 
156 
140 
8, 400 
125 
100 
107 
150 

31 
239 
328 

44 

2,863 

3 



36, 886 



73 


18 


4 


1 


30 


3 


2 




3 


2 


1 


1 


10 


2 


5 


1 




1 


4 


1 


3 




9 




248 


67 


2 


1 


6 




8 


2 


10 




1 





STATISTICS OF INCOME 



247 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 

NEBRASKA 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10, 000 
and 
over 


Adams 


1,066 

240 

6 

4 

14 
356 
492 

76 
113 
887 
526 
615 
646 
482 
132 
196 
340 
304 
478 
603 
404 
209 
564 
393 

70 

470 

1,592 

27,491 

89 
258 
235 
131 
370 
1,131 

58 

43 

48 

86 
134 
1,550 
405 
167 

13 
116 
208 

19 
202 
790 


1,002 

234 

6 

4 

14 
338 
468 

74 
109 
831 
497 
594 
634 
471 
129 
191 
337 
295 
469 
577 
398 
199 
559 
371 

68 

457 

1, 533 

25, 187 

84 
239 
231 
128 
357 
1,067 

57 

41 

48 

80 

128 

1,473 

377 

163 

13 
106 
201 

19 
199 
756 


49 
5 


15 

1 




235 
184 
115 

23 

96 

453 

7,672 

1,047 

28 

6 

9 

1,393 

306 

263 

164 

319 

415 

665 

144 

82 
343 
181 
786 
290 
574 
680 

41 
749 
204 
829 
743 
542 
225 
116 

60 
212 
455 

20 
234 
234 
386 
415 
182 

48 
492 

21 


229 
179 
115 

23 

93 

441 

6,981 

1,017 

27 

6 

9 

1.347 

287 

263 

156 

307 

392 

628 

138 

82 
333 
177 
737 
278 
557 
644 

38 
721 
200 
800 
723 
515 
217 
112 

60 
206 
447 

20 
228 
226 
369 
402 
176 

48 

465 

3 


6 

1 




Antelope 




4 


Arthur.. 


Keith ... 




Banner... 






Keyapaha 

Kimball . 






Blaine 






3 

10 

■ 494 

24 

1 




Boone 


14 

21 

2 

1 

48 

28 

16 

11 

10 

3 

4 

3 

6 

9 

23 

5 

10 

4 

17 

2 

10 

48 

1,653 

3 

14 

4 

3 

12 

1 
2 


4 
3 

3 

8 
1 

5 
1 

1 

i 

3 

3 

1 

5 

3 

11 

651 
2 
5 

i 

19 


KnoT 


2 


Box Butte 

Boyd 


Lancaster 

Lincoln . . 


197 
6 


Brown. 






Buffalo 


Loup 




Burt... 


McPherson 






Butler.. 


41 
12 


5 


Cass 




7 


Cedar 


Morrill 




Chase 




5 
10 
22 
29 

4 


3 


Cherrv 




2 


Cheyenne 


Nuckolls 


1 


Clay 


Otoe . - . - 


8 


Colfax 




2 


Cuming 


Perkins 




Custer 


Phelps 


10 
4 
41 
10 
14 
29 
2 
23 
4 
21 
15 
22 
7 
4 




Dakota 






Dawes 


Platte 


8 


Dawson 


Polk 


2 


Deuel 


Redwillow 

1 Richardson 

Rock 


3 


Dixon . .. 


7 


Dodge 


1 


Douglas 


Saline 


5 


Dundv... 


Sarpy 




Fillmore 


Saunders 


g 


Franklin 


Scotts Bluff 


5 


Frontier 


5 


Furnas 


Sheridan 


1 


Gage 


Sherman . . 




Garden 


Sioux 




Garfield 


Stanton 


5 
8 


1 


Gosper 


Thayer ... 




Grant 


3 

4 
51 
24 

4 


3 
2 

26 
4 


Thomas 




Greeley 


Thurston 


6 
7 
12 
10 
6 




Hall 


Valley . 


1 


Hamilton.. . 


Washington 

Wayne 


5 


Harlan 


3 


Hayes. 


Webster 




Hitchcock. 


8 
4 


2 
3 


Wheeler 




Holt... 


York 


21 

14 


6 


Hooker 


Miscellaneous 

Total 


!J 




3 
28 


6 




Jefferson 


67, 503 


63, 235 


3,172 


1,096 







NEVADA 



ChurchUl.. 

Clark 

Douglas... 

Elko 

Esmeralda 

Eureka 

Humboldt. 

Lander 

Lincoln 

Lyon 



238 


231 


5 


2 


512 


481 


29 


2 


247 


240 


7 




878 


841 


33 


4 


209 


204 


5 




128 


122 


6 




387 


380 


7 




192 


185 


6 


1 


148 


145 


1 


2 


394 


385 


8 


1 



Mineral 

Nye 

Ormsby 

Pershing 

Storey 

Washoe 

White Pine... 
Miscellaneous 

Total... 



131 


129 


2 


1,153 


1,132 


18 


170 


166 


4 


299 


296 


3 


314 


308 


6 


3,875 


3,703 


148 


440 


405 


31 


8 


1 


6 


9,723 


9,354 


325 



NEW HAMPSHIRE 



Belknap 

Carroll 

Cheshire 

Coos 

Grafton 

Hillsborough 
Merrimack.. 



1,333 


1,247 


56 


30 


467 


422 


26 


19 


2,179 


2,030 


96 


53 


2.211 


2, 109 


79 


23 


2,667 


2, 472 


133 


62 


11, 565 


10, 873 


462 


230 


4,036 


3,725 


236 


105 



Rockingham.. 

Strafford 

Sullivan 

Miscellaneous 

Total... 



3,508 

2,366 

1,362 

63 



31, 787 



3,240 
2,241 
1,285 



188 
73 
52 
38 



29,653 I 1,439 



695 



248 STATISTICS OF INCOME 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 

NEW JERSEY 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 

$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Atlantic 


5,045 
23, 529 

4,245 
12, 975 

1,250 

2,260 
80, 705 

2, 895 
65, 844 

1,723 
11,915 
12, 877 


4,513 
20, 502 

3,769 
11,982 

1,125 

2.051 
69, 727 

2,089 
62. 289 

1.628 
10, 857 
12, 222 


691 
2,168 

293 

670 
76 

157 
7,444 

133 

2,610 

63 

676 

432 


441 

859 
183 
323 

49 

62 
3,534 

73 
945 

32 
382 
223 


Monmouth 

Morris 


7,595 
7,846 
1,316 

21, 383 
1,345 
3,110 
1,285 

28, 210 

3,485 

396 


6,617 

6,875 
1,184 

18, 938 
1, 254 
2.798 
1, 202 

25, 187 

3, 359 

130 


587 

536 

79 

1,783 

71 

164 

57 

2,144 

81 

166 


391 




435 


Burlington. 


Ocean . 


53 


Passaic 


662 


Cape IVfey.. 


Salem.. 


20 


Somerset. .... 


148 




Sussex 


26 






879 




Warren 


45 


Hunterdon.. 


Miscellaneous 

Total 


100 


Middlesex 


301, 834 


270, 898 


21, 081 


9,855 



NEW MEXICO 



Bernalillo.. 

Catron 

Chaves 

Colfax 

Curry 

De Baca... 
Dona Ana. 

Eddy 

Grant 

Guadalupe 
Harding... 

Hidalgo 

Lea 

Lincoln 

Luna 

McKinley. 
Mora 



2, 848 


2,681 


142 


25 


40 


39 


1 




463 


428 


27 


S 


1,907 


1,S44 


54 


9 


531 


526 


5 




30 
288 


30 
274 






10 


4 


260 


242 


15 


3 


759 


715 


36 


8 


62 


60 


2 




34 

118 


34 
114 






3 


1 


21 


20 


1 




199 


197 


2 




2G0 


258 


2 




799 


780 


17 


2 


71 


69 


2 





Otero 

Quay 

Rio Arruba. 

Roosevelt... 

Sandoval 

San Juan 

San Miguel 

Santa Fe 

Sierra 

Socorro 

Taos 

Torrance 

Union.. 

Valencia 

Miscellaneous 



Total 11,553 



141 

350 

180 

66 

44 

71 

678 

580 

50 

234 

65 

95 

109 

184 

16 



135 

348 

16S 

66 

43 

70 

629 

544 

44 

225 

60 

94 

108 

181 

3 



11, 029 



423 



NEW YORK 



Albany 

Allegany 

Bronx. , 

Broome 

Cattaraugus. 

Cayuga 

Chautauqua. 

Chemung 

Chenango 

Clinton 

Columbia 

Cortland 

Delaware 

Dutchess 

Erie 

Essex 

Franklin 

Fulton 

Genesee 

Greene 

Hamilton 

Herkimer 

JefTerson 

Kings 

Lewis 

Livingston... 

Madison 

Monroe 

Montgomery 

Nassau 

New York... 

Niagara 

Oneida 



16, 683 


15. 407 


746 


530 


1.112 


3,023 


56 


33 


SS. 450 


30, 036 


1,892 


522 


12, 867 


12, 150 


467 


250 


4,101 


3,843 


174 


84 


3,421 


3,115 


190 


116 


6,665 


6,107 


357 


201 


5.029 


4,656 


240 


133 


1,486 


1,371 


78 


37 


1,604 


1,475 


84 


45 


2,806 


2,651 


92 


63 


1,737 


1,603 


80 


54 


1, 456 


1,300 


68 


28 


6,200 


5,605 


340 


255 


61.526 


56, 736 


2,866 


1,924 


1,900 
1,891 
2,400 
1,855 
1,218 
135 
3,579 


1,7.39 
1,713 
2,112 
1,722' 
1,153 
116 
3,333 


107 
121 
178 
89 
47 
9 
156 


54 
57 
110 
44 
IS 
10 
90 


4,799 
175, 317 


4,406 
156, 221 


255 
14, 235 


138 
4,861 


608 
1.600 


565 
1,498 


22 

57 


21 

4r> 


2,081 
36, 085 


1,912 
33, 465 


114 
1,895 


55 
1,325 


4, 900 


4.610 


172 


118 


10. 085 
479, 157 


7,148 
416. 658 


1, 723 
35, 091 


1.214 
27, 408 


9, 188 


8,523 


437 


22S 


12,912 


11,836 


683 


393 



Onondaga 

Ontario 

Orange 

Orleans 

Oswego 

Otsego 

Putnam 

Queens 

Rensselaer 

Richmond. 

Rockland 

St. Lawrence... 

Saratoga 

Schenectady 

Schoharie 

Schuyler 

Seneca 

Steuben 

Suffolk 

Sullivan 

Tioga 

Tompkins 

Ulster 

Warren 

Washington 

Wayne 

Westchester 

Wvoming 

Yates 

Miscellaneous.. 

Total 



24, 471 


22, 622 


1, 218 


2. 993 


2,767 


157 


9,600 


8,844 


441 


1,233 


1,085 


86 


3. 286 


3, 067 


144 


2.370 


2,208 


94 


720 


620 


46 


38, 927 


34, 278 


3, 295 


7,840 


7,165 


406 


6,127 


5,421 


487 


3.200 


2.822 


243 


2,765 


2, 569 


129 


3,100 


2,876 


139 


9,896 


9,333 


373 


550 


517 


22 


352 


329 


13 


746 


093 


35 


3,908 


3,643 


176 


4.709 


3,480 


683 


1, 250 


1, 134 


69 


918 


856 


48 


2, .582 


2,313 


197 


3,500 


3, 182 


199 


2,000 


1,780 


130 


1,950 


1,847 


78 


1, 8',i0 


1,711 


132 


34, 000 


20. 756 


4,227 


976 


903 


55 


509 


467 


29 


10, 927 


8,031 


1,720 


1,102,748 


975, 187 


78, 192 



STATISTICS OF INCOME 



249 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 



NORTH CAROLINA 



Counties 


Total 
number 

of 
returas 


Tinder 
$5,-009 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10, 000 
and 
over 




869 
69 
U> 

2-l» 

eo 

50 
570 

He 

80 

8D 

3,539 

2*0 
2» 

290 
89 

589 

116- 
9« 

3i5 
5 

37« 

% 

959 
30 

at 

645 

8b 

2S0 
2,29« 
2,ft70 
3,S50 

1-98 
1,27* 

m 

19 
310 

40 
4,810 
840 
246 
330 
370 
130 

99 

20 
640 

80 
440 

40 


«0» 

56 

9 

232 

583 
135 

76 

80 
3,417 
296 
627 
191 

19 
288 

30 
538 
105 

83 

246 

5 

3f8 

Sto 

26 

So 

590 

74 

254 

2,050 

2,005 

8, 51-6 

15S 

1,1!^ 

30 

IB 

230 

40 

4,254 

790 

2«0 

316 

347 

129 

83 

19 

586 

77 

433 

40 


34 
2 

1 

12 
2 
1 

13 
5 
2 


26 
2 

" 6 

2 

2 


Lee 


330 
760 
100 
270 

40 

80 

210 

5,956 

70 
160 
390 
190 
3,430 
150 

70 
280 

70 
610 

60 
120 
200 
840 
100 
280 
910 
640 
840 
1,470 
300 
200 
230 
340 

90 
420 
130 
110 

30 
410 
600 
3,750 
280 
130 

50 

880 

170 

1,140 

30 

50 

43 


320 
733 

85 
251 

40 

206 
5, 193 

65 
156 
358 
155 
3,269 
140 

70 
263 

70 
572 

56 
114 
186 
823 

94 
264 
877 
604 
800 
1,421 
280 
195 
205 
323 

88 
KS6 
129 
106 

30 
404 
564 
3,531 
263 
129 

46 

816 

161 

1,054 

30 

48 

10 


6 
22 
11 
14 


4 




Lenoir 


5 


Alleghany 




4 


McDowell 

Macon 


5 








Madison 


3 

3 

550 

4 

1 

22 

16 

103 

9 






Martin... 


1 




Mecklenburg 

Mitchell 


207 


Bladen 


1 




Montgomery 


3 




407 

6 

84 

12 

1 
2 


106 
8 

29 
7 


10 




Nash 


19 




New Hanover 

Northampton 

Onslow... 


58 




1 








Orange .- 


10 


7 




Pamlico... 

Pasquotank 

Pender 




Catawba 


28 
2 

6 


14 
3 

3 


23 

2 

13 
12 

4 
12 
15 
28 
29 
34 
12 

4 
16 
12 

2 
19 

1 

4 


15 




2 




Perquimans 

Person 


1 




1 


Clay 


Pitt 


5 




23 

5 

20 

46 

1 


11 
3 
2 

16 
3 


Polk 


2 


Columbus 


Randolph 

Richmond 


4 
18 




8 


Currituck 


Rockingham 

Rowan 


11 
15 


Davidson .. . 


27 
5 
5 

82 

44 

180 

2 

91 
1 


23 
1 
1 

58 

21 

154 

3 

61 


Rutherford 

Sampson 


8 




1 




Scotland 


9 




Stanley 


5 


Edgecomb 


Stokes 




Surry 


15 




Swain 




Gaston 


Transylvania 

Tyrrell 










Union 


6 

24 

136 

11 

1 

3 
33 

8 
66 


1 




16 


4 


Vance 


12 




Wake 


83 


Guilford 


385 

32 

6 

13 

19 

1 

3 

35' 

1 
3 


iii 

18 

4 

1 

4 

4 

1 

19 
2 
4 


Warren 


6 


Halifax 


Washington 

Watauga.. 






1 




Wayne 


31 




Wilkes 


1 




Wilson 


20 


Hoke 


Yadkin 




Hyde 


Yancev 


2 
24 




Iredell 


Miscellaneous...'. 
Total 


9 






58, 009 


53, 680 


2,963 




Johnston . . 


1,366 















NORTH DAKOTA 



Adams 

Barnes 

Benson 

Billings 

Bottineau 

Bowman ^. 

Burke 

Burleigh 

Cass 

Cavalier 

Dickey 

Divide 

Dunn 

Eddy 

Emmons 

Foster 

Golden Valley... 
Grand Forks 



75 
550 


75 
536 






11 


3 


190 


189 


1 




35 
155 


35 
154 






1 




77 
181 


77 
169 






8 


4 


911 


872 


26 


13 


3, 653 


3,405 


19G 


52 


270 


258 


2 




239 


231 


6 


2 


116 


113 


2 


1 


64 
156 


64 
154 






2 




110 

12? 


110 
121 






1 




65 


63 


2 




2,064 


1,967 


79 


is 



Grant 

Griggs 

Hettinger. 

Kidder 

La Moure, 

Logan 

McHenry. 
Mcintosh, 
McKenzie 
McLean.. 

Mercer 

Morton... 
Mouinrail 

Nelson 

Oliver 

Pembina- 
Pierce 

Ramsey.. 



69 
170 



207 

61 

173 

124 

76 

350 

108 

604 

173 

221 

21 

132 

110 

685 



67 
168 

76 

85 
204 

59 
171 
123 

76 
346 
107 
586 
169 
216 

21 
130 
107 
657 I 



2 




1 


1 


2 






1 


3 




2 




2 






1 


4 




1 




14 


4 


3 


1 


5 




2 





250 

Table 15. 



STATISTICS OF INCOME 

-Personal returns — Distribution by income classes by counties, calendar 
year 1922 — Continued 

NORTH DAKOTA— Continued 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Ransom 


460 
60 
555 
94 
123 
61 
34 
127 
470 
110 


454 

59 

536 

92 

122 

61 

34 

127 

458 

110 


5 
1 

15 
2 


1 
4 

" i 


Stutsman.. 


984 
130 
210 
498 
1,593 
249 
499 
12 


953 
123 
207 
484 
1,524 
240 
490 
6 


24 
4 
3 

12 
58 
7 
9 
4 


7 


Renville 


Towner 


3 


Richland 


Traill .. 




Rolette.. 


"Walsh 


2 


Sargent 


Ward.. 


11 


Sheridan. 


Wells . 


2 


Sioux 






Williams 




Slope 






Miscellaneous 

Total 


2 




8 


4 




Steele 


18,750 


18,051 


556 


143 











OHIO 



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 

I'ulton , 

Gallia 

Geauga 

Greene , 

Guernsey 

Hamilton 

Hancock 

Hardin 

Harrison.. ., 

Henry 

Highland.... 

Hocking 

Holmes , 

Huron 

Jackson 

Jefferson 

Knox 

Lake 

Lawrence 

Licking 

Logan 



97 


85 


9 


3 


3,480 


3,235 


165 


80 


627 


571 


38 


18 


4,085 


3,960 


91 


34 


926 


819 


63 


44 


628 


588 


27 


13 


3,244 


3,102 


96 


46 


2C8 


198 


9 


1 


5, 7: 3 


5,351 


237 


135 


278 


268 


7 


3 


581 


563 


13 


5 i 


4,790 


4,487 


196 


107 


627 


588 


32 


7 


595 


558 


25 


12 


5,122 


4,879 


159 


84 


577 


511 


40 


26 


2,288 


2,232 


42 


14 


63, 566 


54, 055 


6,264 


3,247 


678 


625 


41 


12 


453 


429 


16 


8 


252 


211 


32 


9 


2, 667 


2,514 


100 


53 


1,072 


978 


65 


29 


685 


641 


28 


16 


18, 685 


16, 460 


1,365 


860 


377 


365 


8 


4 


140 


122 


12 


6 


168 


154 


6 


8 


1,022 


968 


38 


16 


1,181 


1,108 


52 


21 


59, 990 


53, 096 


4,301 


2,593 


1,310 


1,202 


72 


36 


634 


591. 


17 


26 


698 


661 


26 


11 


530 


516 


10 


4 


673 


624 


32 


17 


419 


400 


17 


2 


489 


475 


8 


6 


1,997 


1,949 


28 


20 


418 


391 


22 


5 


5,752 


5,528 


147 


77 


667 


611 


40 


16 


3,138 


2,982 


81 


75 


776 


708 


59 


9 


1,817 


1,676 


98 


43 


1,038 


1,012 


20 


6 



Lorain 

Lucas... 

Madison 

Mahoning 

Marion 

Medina 

Meigs 

Mercer 

Miami 

Monroe 

Montgomery. 

Morgan 

Morrow 

Muskingum.. 

Noble.. 

Ottawa.. 

Paulding 

Perry 

Pickaway 

Pike... 

Portage 

Preble... 

Putnam. 

Richland 

Ross 

Sandusky 

Scioto. 

Seneca 

Shelby 

Stark.. 

Summit 

Trumbull 

Tuscarawas.-, 

Union. _ 

Van Wert 

Vinton 

Warren 

Washington.. 

Wayne 

Williams 

Wood... 

Wyandot 

Miscellaneous 

Total... 



10, 247 


10, 016 


164 


25, 649 


23, 553 


1,443 


286 


269 


14 


29,901 


29, 008 


597 


1,465 


1,345 


80 


963 


923 


27 


461 


436 


12 


352 


331 


16 


1,977 


1,837 


93 


260 


249 


8 


18, 130 


16, 722 


971 


119 


105 


5 


118 


110 


3 


2,365 


2, 153 


132 


98 


94 


4 


948 


925 


18 


190 


186 


3 


871 


813 


49 


388 


365 


18 


71 


68 


3 


2,114 


2,040 


41 


463 


447 


16 


322 


315 


5 


2,662 


2,397 


193 


1,342 


1,250 


62 


1,326 


1,235 


65 


2,205 


2,017 


129 


1,769 


1,692 


44 


675 


638 


28 


13, 093 


12, 197 


597 


24, 568 


23, 402 


852 


4,326 


4,091 


178 


2,699 


2,580 


80 


154 


143 


7 


710 


675 


21 


81 


74 


2 


670 


635 


23 


1,104 


965 


99 


2,075 


1,978 


78 


588 


561 


22 


1,393 


1,341 


31 


432 


416 


12 


190 


81 


77 


364,988 


333, 725 


20,576 



OKLAHOMA 



Adair 


78 
430 
88 
78 
324 
225 
282 
431 
1.132 


77 

423 

S8 

75 

312 

222 

273 

403 

1,094 


1 

7 




1 Carter 


2,094 
66 
317 
20 
343 
130 
684 
231 
242 


1,920 
63 
313 
16 
318 
126 
648 
222 
227 


116 
2 
4 
4 

23 
3 

30 
9 
9 


58 


Alfalfa 


Cherokee 


1 


Atoka 


Choctaw 




Beaver 


3 
11 
3 
9 
21 
-31 


i 

7 

7 


Cimarron. 




Beckham 


Cleveland 

Coal 


2 


Blaine . . .. 


1 


Brvan 


Coraancho__. 

Cotton 





Caddo 




Canadian 


1 Craig 


6 



STATISTICS OF INCOME 



251 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 

OKLAHOMA— Continued 



Counties 



Creek 

Custer 

Delaware -- 

Dewey 

Ellis.. 

Garfield... 

Garvin 

Grady 

Grant 

Greer 

Harmon... 

Harper 

Haskell... - 

Hughes 

Jackson 

Jefferson... 
Johnston . . 

Kay 

Kingfisher. 

Kiowa 

Latimer.. - 
Le Flore... 

Lincoln 

Logan 

Love 

McClaln . . 
McCurtain 
Mcintosh . 

Major 

Marshall.. 
Mayes 



Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


3,272 


3,027 


156 


89 


343 


334 


8 


1 


29 


28 


1 




61 


60 


1 




103 


99 


4 




1,740 


1,645 


65 


30 


316 


285 


23 


8 


917 


846 


51 


20 


283 


278 


3 


2 


202 


189 


13 




93 


90 


3 




41 


40 


1 




102 


99 


3 




301 


277 


11 


13 


363 


349 


10 


4 


196 


194 


2 




83 
1,991 


83 
1,680 






218 


93 


211 


207 


4 




304 


294 


9 


1 


142 


141 




1 


531 


516 


7 


8 


283 


255 


22 


6 


667 


629 


24 


14 


94 


91 


2 


1 


172 


168 


4 




212 


202 


9 


1 


191 


171 


16 


4 ! 


112 

87 


112 
84 






2 


1 


72 


66 


5 


1 



Counties 



Murray 

Muskogee 

Noble 

Nowata 

Okfuskee... , 

Oklahoma 

Okmulgee 

Osage 

Ottawa 

Pawnee 

Payne. 

Pittsburg 

Pontotoc 

Pottawatomie 

Pushmataha 

Roger Mills 

Rogers.. 

Seminole. 

Sequoyah 

Stephens 

Texas.... 1. 

TOlmann 

Tulsa. 

Wagoner 

Washington 

Washita. 

Woods... 

Woodward 

Miscellaneous 



Total 
number 

of 
returns 



127 

4,080 

403 

353 

360 

13, 142 

3,134 

2,671 

607 

776 

1,186 

1,417 

347 

926 

110 

23 

222 

119 

106 

1,037 

206 

363 

16, 107 

172 

2,193 

171 

364 

283 

349 



Total 72,063 



Under 
$5,000 



121 

3,818 

383 

325 

317 

12, 201 

2,875 

1,671 

526 

703 

1,095 

1,355 

336 

889 

109 

22 

206 

116 

103 

983 

200 

349 

14, 473 

163 

1,990 

166 

348 

276 



65, 486 



$5,000 

to 
$10,000 



6 

177 

13 

19 

27 

675 

189 

690 

47 

51 

57 

45 

9 

33 



1 




13 


3 


2 


1 


3 




41 


13 


6 




12 


2 


1,088 


546 


5 


4 


156 


47 


5 





297 



4,649 



$10, 000 
and 
over 



85 

7 

9 

16 

266 

70 

310 

34 

22 

34 

17 

2 

4 

1 



1,928 



OREGON 



Baker 

Benton 

Clackamas . 

Clatsop 

Columbia.. 

Coos 

Crook 

Curry. 

Deschutes.. 

Douglas 

Gilliam 

Grant 

Harney 

Hood River 

Jackson 

Jefferson 

Josephine... 
Klamath... 

Lake 

Lane 



917 


875 


30 


12 


578 


561 


15 


2 


1,684 


1,631 


37 


16 


1,493 


1,435 


45 


13 


662 
1,379 


636 


19 


7 


1,318 


49 


12 


97 


94 


2 


1 


114 


112 


2 


1 


765 


733 


21 


ii 


960 


920 


32 


8 


218 


216 


1 


1 


173 


171 


1 


1 


108 


105 


2 


1 


432 


403 


23 


6 


1,072 


1,005 


49 


18 


74 


71 


2 


1 


321 


301 


11 


9 


787 


749 


24 


14 


178 


172 


6 




1,513 


1,410 


73 


30 



Lincoln 

Linn.- 

Malheur 

Marion.. 

Morrow 

Multnomah . . 

Polk 

Sherman 

Tillamook 

Umatilla 

Union 

Wallowa 

Wasco _.. 

Washington. - 

Wheeler 

Yamhill 

Miscellaneous 

Total... 



14^ 


140 


4 


659 


637 


19 


289 


279 


8 


1,980 


1,857 


91 


208 


202 


4 


38, 385 


35,854 


1,716 


392 


372 


16 


259 


256 


2 


444 


422 


19 


1,773 


1,665 


83 


1,177 


1,134 


38 


254 


250 


4 


760 


719 


26 


905 


857 


38 


59 


57 


2 


633 


618 


12 


32 


8 


17 


61, 879 


58,245 


2,543 



1 

3 

2 

32 

2 

815 

4 

1 

3 

25 

5 



1,091 



PENNSYLVANIA 



Adams 

Allegheny 

Armstrong 

Beaver.. 

Bedford 

Berks 

Blair 

Bradford 

Bucks 

Butler 

Cambria , 

Cameron 

Carbon 

Center 

10503 



537 


491 


36 


10 


133, 274 


120, 779 


8,498 


3,997 


3,930 


3,781 


115 


34 


10, 489 


10, 172 


216 


101 


468 


439 


9 


20 


12, 150 


11, 054 


609 


487 


9,627 


9,212 


280 


136 


2,042 


1,956 


65 


21 


2,882 


2,615 


183 


84 


3,535 


3,314 


139 


82 


12, 685 


12, 110 


402 


173 


440 


429 


7 


4 


3,719 


3,629 


65 


25 


],fi04 


1,500 


72 


32 



Chester 

Clarion 

Clearfield.... 

Clinton 

Columbia 

Crawford 

Cumberland 

Dauphin 

Delaware 

Elk. 

Erie 

Fayette 

Forest 

Franklin 



4,616 


4,084 


324 


1,205 


1,091 


78 


! 2,950 


2,692 


167 


' 1, 677 


1, 577 


50 


1,458 


1,375 


55 


2, 530 


2,318 


135 


2,346 


2,171 


127 


9,714 


8,975 


477 


14, 865 


12,958 


1,154 


2,395 


2,273 


74 


10, 450 


9,690 


451 


9, S55 


9,238 


419 


110 


105 


4 


1,669 


1,502 


118 



208 

36 

91 

50 

28 

77 

48 

262 

753 

48 

309 

198 

1 

49 



-25t- 



-17 



252 



STATISTICS OF INCOME 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 



PENNSYLVANIA— Continued 



Counties 



Fulton 

Greene 

Huntingdon 

Indiana -_. 

Jeflerson... 

Juniata 

Lackawanna 

Lancaster.- 

Lawrence 

Lebanon 

Lehigh 

Luzerne 

Lycoming 

McKean 

Mercer 

Miffhn 

Monroe. 

Montgomery 

Montour 

Northamplcjn 

Northumberland 



Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


15 


14 


1 




760 


699 


46 


15 


776 


710 


46 


20 


2,415 


2,246 


117 


52 


4,475 


4,323 


98 


54 


194 


183 


6 


5 


16,625 


15, 525 


696 


404 


8,775 


7,957 


513 


305 


6,637 


6, 356 


188 


93 


2,015 


1,833 


111 


71 


6,783 


5,971 


521 


291 


17, 719 


16,618 


662 


439 


5, 760 


5,329 


279 


152 


2,920 


2,536 


241 


143 


8,440 


8,189 


177 


74 


828 


761 


49 


18 


656 


580 


56 


20 


i7,oro 


13, 858 


1,617 


1,575 


219 


189 


18 


12 


10, 938 


10, 271 


429 


238 


5,615 


5,306 


197 


112 



Counties 



Total 
inumber Under 
i of 35,000 
'returns 



Perry. 

Philadelphia.. 
Pike 

Potter 

Schuylkill 

Snyder 

Somerset 

Sullivan 

Susquehanna. 

Tioga 

Union 

Venango. 

Warren 

Washington... 

Wayne 

Westmoreland 

Wyoming 

York... 

Miscellaneous. 

Total.... 



348 
151, 153 

146 

437 
7,571 

126 
2,755 

292 
1,240 

729 

292 

1,480 

1, 825 

11,405 

583 
17, 630 

219 
6,038 

664 



587, 770 



337 
129, 913 

134 

423 
7,125 

119 
2,590 

264 
1,214 

691 

265 

1,066 

1,584 

10, 871 

510 
16, 785 

201 
5, 407 

279 



530, 768 



$5,000 

to 
$10,000 



13, 345 
10 
10 

288 

4 

115 

13 

19 

28 

20 

244 

130 

378 

52 

544 

11 

388 

258 



36, 262 



RHODE ISLAND 



Bristol 

Kent 

Newport . . 
Providence 



1,199 


1,087 


61 


51 


2,186 


2,035 


89 


62 


2,736 


2,439 


138 


159 


42, 045 


38, 174 


2,296 


1,575 



Washington... 
Miscellaneous. 



Total. 



1,797 
113 



50, 076 



33 



45, 434 



2,696 



SOUTH CAROLINA 





382 

323 

67 

1,019 
147 
115 
190 
58 
64 

5, 967 
279 
400 
219 
124 
113 
550 
196 
211 
105 
146 

1,051 
350 

3,270 
457 
104 


377 
303 
67 
957 
142 
112 
176 
56 
62 

5, 633 
262 
377 
202 
117 
109 
517 
178 
196 
103 
137 

1,010 
338 

2, 953 
424 
97 


5 
12 


8 


Horry 


144 

27 
266 
140 
420 

93 
196 

51 
240 
392 
345 
185 
489 
201 
4,009 

48 
1,818 
670 
288 
143 
738 

20 


133 

26 

249 

124 

» 395 

91 
194 

45 
222 
364 
319 
170 
447 
187 
3, 752 

■17 
1,673 
040 
271 
139 
679 
3 


8 

' 9" 

11 
18 

2 

3 
13 
17 
22 
10 
33 

9 
178 

1 
89 
20 
12 

2 
37 
17 


3 


Aiken 


Jasper 


1 


Allendale . 


Kershaw 


8 


Anderson 


44 
3 
3 

10 

2 

1 

261 

6 

14 

12 

5 

3 

22 

15 

12 

2 

4 

33 

11 

217 

23 

6 


18 
2 

4 

. 

73 
11 
9 
5 
2 
1 
11 

I 

5 

8 
1 
100 
10 
1 


Lancaster 

Laurens 


5 


Bamberg 


7 


Barnwell 


Lee 


2 


Beaufort 


Lexington 

McCormick 

Marion. 




Berkley 


3 


Calhoun 


5 


Charleston 


Marlboro. 


11 


Cherokee 


Newberry 

Oconee 


4 


Chester... 


5 


Chesterfield 

Clarendon 


Orangeburg 

Pickens . . 


9 
5 


Colleton 


Richland 


79 


Darlington 


Saluda 




Dillon... 


Spartanburg 

Sumter 


56 


Dorchester 


10 


Edgefield 


Union 


5 


Fairfield... 


Williamsburg 

York 


2 


Florence... 


22 


Georgetown 

Greenville 

Greenwood 

Hampton 


Miscellaneous 

Total 




26, 830 


25,075 


1,237 


618 







SOUTH DAKOTA 



J rmstrong 










Butte 


181 

65 

313 

177 

271 

887 

90 

75 

823 


174 

62 

307 

174 

258 

855 

89 

72 

785 


6 
3 

5 
3 

8 

25 

1 

3 

35 


1 


Aurora . 


107 
995 


103 
959 


4 
27 


9 


Campbell 




Beadle 


Charles Mix 

Clark 


1 


Bennett 




Bon Homme 


225 

333 

2. 9()6 

176 

9 


220 
316 

2,871 

166 

9 


5 
9 
72 
6 


8 

23 
4 


Clay.. 


5 


Brookings 

Brown . . 


Codington 

Corson 


7 


Brule.. 






Buffalo 


Davison 


8 



STATISTICS OF INCOME 



253 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 



SOUTH DAKOTA— Continued 



Counties 



Day 

Deuel 

Dewey 

Douglas 

Edmunds . . 
Fall River.. 

Faulk 

Grant 

Gregory 

Haakon 

Hamlin 

Hand 

Hanson 

Harding 

Hughes 

Hutchinsf!! 

Hyde 

Jackson 

Jerauld 

Jones 

Kingsbury. 

Lake 

Lawrence... 

Lincoln 

Lyman 

McCook 

McPherson 



Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


219 


213 


6 




65 


64 


1 




143 


141 


1 


1 


139 


132 


6 


1 


119 


113 


6 




257 


253 


4 




120 


118 


2 




219 


217 


2 




184 


177 


6 


1 


61 
110 


61 
107 






2 


1 


114 


112 


1 


1 


104 


102 


2 




31 


29 


2 




307 


289 


16 


2 


173 


172 


1 




67 


65 


2 




29 
83 


29 
80 






3 




60 
233 


59 
228 


3' 


1 
2 


321 

1,571 

347 

57 
138 

83 


304 

1, 532 

338 

55 
137 

81 


16 

33 

9 

2 

1 
2 


1 
6 



Counties 



Marshall 

Meade 

Mellette 

Miner 

Minnehaha 

Moody 

Pennington 

Perkins.. 

Potter 

Roberts ._. 

Sanborn ._ 

Shannon 

Spink 

Stanley 

Sullv.. 

Todd 

Tripp 

Turner 

Union 

Walworth... 

Washabaugh 

Washington 

Yankton 

Ziebach 

Miscellaneous 

Total 



Total 
number 

of 
returns 



185 

125 

21 

110 

4,435 

137 

483 

87 

74 

170 

121 

18 

489 

55 

92 

23 

198 

366 

259 

431 

1 

3 

500 

18 

12 



21, 465 



Under 
$5,000 



181 

121 

21 

108 

,192 

J 28 

457 

86 

71 

167 

118 

17 

478 

52 

92 

22 

189 

356 

253 

425 

1 

3 

480 

18 



20,664 



$5,000 

to 
$10,000 



4 
3 


i 


2 




191 


52 


9 




19 


7 


1 




3 




3 




3 




1 




9 


2 


3 




1 




8 


1 


9 


1 


5 


1 


5 


1 






18 


2 



647 



$10, 000 
and 
over 



TENNESSEE 



Anderson 

Bedford 

Benton 

Bledsoe 

Blount 

Bradley 

Campbell 

Cannon 

Carroll 

Carter. 

Cheatham... 

Chester 

C31aiborne 

Clay 

Cocke.. -^... 

Coffee 

Crockett 

Cumberland 

Davidson 

Decatur 

DeKalb 

Dickson 

Dyer 

Fayette 

Fentress 

Franklin 

Gibson. 

Giles. 

Grainger 

Greene 

Grundy 

Hamblen 

Hamilton 

Hancock 

Hardeman... 

Hardin 

Hawkins 

Haywood 

Henderson.. 

Henry 

Hickman 

Houston 

Humphreys. 



173 


169 


3 


1 


201 


192 


7 


2 


25 

36 

311 


25 
36 
297 










12 


2 


243 


215 


17 


11 


360 


314 


32 


14 


17 


16 


1 




158 


153 


3 


2 


95 


92 


2 


1 


23 


22 


1 




22 


21 


1 




134 


130 


3 


1 


6 
129 


6 
120 






7 


2 


216 


207 


8 


1 


59 


55 


3 


1 


50 


45 


4 


1 


13,113 


11, 850 


865 


398 


14 
32 


14 
31 








1 


185 


181 


3 


1 


381 


343 


26 


12 


164 


153 


8 


3 


33 


28 


2 


3 


315 


295 


18 


2 


345 


330 


10 


5 


197 


189 


7 


1 


20 


19 




1 


227 


204 


19 


4 


98 


90 


6 


2 


299 


281 


13 


5 


8,352 


7,627 


475 


25) 


3 
102 


3 

98 






3 


1 


43 


41 


1 


1 


219 


206 


10 


3 


254 


234 


15 


5 


79 


78 


1 




418 


405 


9 


4 


49 
17 
55 


48 
17 
M 




1 




1 



Jackson 

Jefferson 

Johnson 

Knox 

Lake 

Lauderdale 

Lawrence 

Lewis 

Lincoln 

Loudon 

McMinn 

McXairy 

Macon 

Madison 

Marion 

Marshall 

Maury 

Meigs 

Monroe. 

Montgomery 

Moore 

Morgan 

Obion 

Overton 

Perry... 

Pickett (not re 
ported). 

Po)k_.._ 

Putnam 

Rhea. 

Roane 

Robertson 

Rutherford 

Scott 

Sequatchie 

Sevier 

Shelby 

Smith 

Stewart 

Sullivan.. 

Sumner 

Tipton 

Trousdale 



13 

93 

11 
6,817 

90 
263 
140 

16 
254 
188 
464 

33 

13 

1,507 

224 

"95 

699 

3 

119 

602 

7 

109 

298 

137 

14 



196 
225 
112 
412 
354 
359 

66 
6 

25 
17, 537 

37 

29 
905 
244 
234 

25 



6,175 

76 

241 

139 

16 

244 

181 

449 

31 

11 

1,439 

216 

89 

654 

3 

112 

520 

7 

105 

282 

131 

14 



189 
216 
108 
387 
317 
319 

60 
6 

25 
15, 712 

34 

27 
848 
228 
217 

23 



4 


1 


2 




420 


222 


9 


5 


15 


7 


1 




10 




5 


2 


13 


2 
2 



6 


1 


51 


31 


4 




10 


6 


6 




4 


3 


5 


4 


4 




10 


15 


30 


7 


25 


15 


5 


1 






1,136 


689 


3 




2 





254 STATISTICS OF INCOME 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 

TENNESSEE— Continued 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10, 000 
and 
over 


Unicoi 


437 
1 
2 

148 

959 
20 

205 


429 

1 

2 

134 

888 

19 

196 


7 


1 


White 


190 

282 
228 
836 


189 
267 
216 
802 


1 
12 

9 
22 




Union 


Williamson. 

Wilson 


3 


VanBuren. 






3 


Warren 


10 

48 
1 
7 


4 
23 

2 


Miscellaneous 

Total 


12 


Washington 

Wavne 




63, 555 


58, 038 


3,656 


1 SGI 


Wealvley 









TEXAS 



Anderson. 


780 

6 

455 

29 

120 

68 

155 

325 

3 

13 

518 

140 

190 

1,175 

14,802 

17 

209 
1,048 
816 
425 
134 
3 

52 
611 
258 
102 
488 

56 

210 

1.043 

91 
140 
126 
1 
108 
436 
354 
280 

40 
305 
835 
130 
378 
349 
175 

51 
425 
218 

70 

48 
107 

10 
154 
28, 035 
105 
140 
210 
488 
579 


748 

6 

427 

28 

113 

68 

154 

320 

2 

9 

503 

134 

185 

1,112 

13, 740 

16 

207 
1,002 
781 
388 
124 
3 

50 
583 
255 

96 
457 

55 
196 
997 

87 
134 
119 
1 
102 
417 
345 
265 

40 
288 
783 
130 
356 
322 
172 

48 
400 
210 

65 

40 

98 

10 

147 

25, 844 

99 

135 

207 

468 

537 


27 


5 




71 

63 

245 

76 

1,785 

31 

1,313 

8. .133 
326 
557 
455 
4G8 
125 
163 

91 
410 

49 
407 

92 

14 
6,043 

86 

174 

7 

92 
302 
140 
2, 580 
390 
308 
395 
385 
190 
154 

38 

393 

474 

25, 976 

1,218 

22 
151 
357 
205 
140 
528 
708 

35 

284 

143 

350 

2 

1,189 
5 
21 
106 
80 
218 
53 
7,679 


62 
63 
237 
70 
1,687 

30 
1,236 
7,996 
311 
516 
440 
436 
121 
162 

86 
392 

48 
334 

83 

14 
5,569 

78 

167 

7 

86 
276 
135 
2,488 
377 
306 
364 
368 
173 
148 

37 

376 

453 

23,519 

1.161 

21 
143 
335 
199 
132 
496 
673 

33 
279 
117 
337 

"i.'iii" 

5 
21 
103 
75 
212 
50 
7.091 


8 


1 


Andrews 


1 Dimmit 




Angelina 


21 
1 
5 


7 
2 


Donley 


8 
4 
71 

64" 

437 
14 
33 
13 
30 
2 

1 

5 
10 

1 
44 

7 




Aransas.- 




2 


Archer .. . 




27 


Armstrong. 


Ector (not re- 
ported). 
Edwards 






1 

5 
.. 

15 
3 
5 
43 
812 
1 

2 
35 
29 
35 

7 


i 

3 

" 3 

20 

250 

1 

ii 

6 
2 
3 




Austin 


1 


Bailey 


Ellis 


13 


Bandera 


El Paso 


100 


Bastrop 


Erath 


1 


Baylor. 


1 Falls 


8 


Bee -. 




2 


Bell 


'■ Fayette 


o 


Bexar 


i Fisher 


2 


Blanco 


: Floyd . 




Borden (not re- 


Foard . . 




ported). 
Bosque 


Fort Bend 


8 


Bowie 




29 


Brazoria 


Frio 





Brazos 


Gaines 




Brewster 


Galveston.. 


308 
8 
7 


166 


Briscoe... 




Brooks 


2 

21 
3 
6 

28 
1 

14 

36 

" 6" 

6 


7 

3 

10 

4 

i 


Gillespie 




Brown 


Glasscock 




Burleson 


Goliad .. 


3 

20 

5 

74 

11 

2 

19 

13 

17 

6 

1 

10 

16 

1,891 

43 

1 

8 

18 

4 

5 

28 

31 

2 
5 
16 
12 
2 
32 


3 


Burnet .. 




6 


Caldwell 


Gray 




Calhoun 




18 


Callahan 


Gregg 


2 


Cam.eron 


Grimes 




Camp. 


Gu.adalupe 

Hale 


12 


Carson 


4 


Cass 


Hall 




Castro 






Chambers 


5 
15 

9 
10 


1 

4 
5 


Hansford 




Cherokee .. 


Hardeman 

Hardin 


7 


Childress.. 


5 


Clay. 




566 


Coke 




14 


Coleman 


15 
34 


2 
18 


Hartley 




Collin 


Haskell 




Collingsworth 


Hays 


4 


Colorado 


17 
22 
3 

2 

17 
6 
5 

5 
9 


5 
6 

i 

8 
2 

3 




2 


Comal 


Henderson. 

Hidalgo 


3 


Comanche 


4 


Concho 


Hill.. 

Hockley (not re- 
ported). 


4 


Cooke . 




Corvell 




Cottle 




Crane (nor re- 


Hopkins 




ported). 


Houston 


10 


Crockett 

Crosby 


Howard-. 

Hudspeth 


1 


Culberson 


Hunt 


16 


Dallam.. 


5 
2,156 
4 
5 
3 
18 
39 


2 

635 

2 

9 

3 


Hutchinson 

Irion. 




Dallas 






Dawson 


Jack. 


2 
5 
6 
3 
383 


1 


Deaf Smith 


Jackson 




Delta 


Jasper 




Denton 


Jefl Davis 




DeWitt 


Jefferson 


105 



STATISTICS OF INCOME 



255 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 



TE XAS— Continued 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10, 000 
and 
over 


Jim Hn^c; 


42 

86 
840 
490 
352 
790 
114 

25 
181 

40 
6 

76 

382 

190 

1,020 

22 
170 

67 
793 
101 

05 

435 

1,626 

40 

26 
100 

476 

54 

170 

3,939 

44 

70 

40 

62 

482 

273 

157 

64 

155 

507 

64 

210 

245 

222 

10 

40 

45 

283 

1,340 

92 

382 

813 

41 

14 

827 

670 

91 

298 

34 

95 

179 

2,211 

188 

19 

91 


38 
82 
811 
461 
331 
742 
107 

23 
167 

40 
6 

71 
376 
187 
958 

22 
152 

67 
775 
101 

65 

408 

1,351 

40 

25 

95 

437 

51 

157 

3,555 

43 

62 

39 

61 

451 

253 

155 

63 

146 

483 

64 

175 

222 

209 

10 

38 

43 

264 

1,197 

88 

360 

764 

41 

14 

775 

021 

93 

287 

32 

95 

165 

2,118 

182 

19 

85 


4 

4 
25 
2S 
19 
36 

2 


4 

1 

2 
12 

5 

7 


Reagan (not re- 
ported) . 
Real 


9 

280 

149 

85 

82 

284 

97 

385 

160 

95 

74 

25 

297 

71 

42 

140 

176 

210 

28 

1, 043 

9 

60 

1. 435 

44 

41 

91 

105 

12,590 

1, 003 

109 

68 

34 

135 

765 

2,878 

199 

104 

90 

249 
447 
210 
517 
191 
85 
48 
476 

1,003 
441 
105 

7,235 

420 

12 

1,240 
140 

225 
227 

735 

26 
165 


9 

273 

144 

85 

81 

267 

94 

362 

149 

93 

68 

23 

285 

67 

38 

134 

163 

197 

28 

1,004 

7 

55 

1,357 

44 

39 

80 

100 

11, 642 

973 

107 

68 

34 

130 

727 

2,567 

195 

103 

90 

238 

432 

199 

476 

178 

84 

45 

464 

903 

429 

97 

6,804 

393 

7 

1,183 

135 

219 
223 

661 

25 
102 






Jim Wells 

Johnson 




Jones 


Red River__ 


7 
5 




Karnes 




Kaufman. 


Refugio 




Kendall 


Roberts 


1 
11 
3 

20 
9 
2 
4 
2 
12 
4 
1 
4 
10 
11 




Kennedy (not re- 
ported). 


Robertson 

Rockwall... 


6 


Kent 


Runnels 


3 


Kerr... 


Rusk 


2 


Kimble 


Sabine 




King 






San Augustine 

San Jacinto 

San Patricio 

San Saba 


2 


Kinney 


3 
3 
3 

54 


2 
3 

' 8 




Kleberg 




Knox 




Lamar 


Schleicher 

Scurry 


3 


Lamb 


2 


Lampasas 

La Salle 


11 


7 


Shackleford 

Shelby 


3 
2 


Lavaca 


14 

1 


4 
2 


Sherman 




Lee . 


Smith 


34 
2 
3 

67 


5 


Leon 


Somervell 

Starr.. . . 




Liberty 


23 

178 


4 
97 


<5 


Limestone 

Lipscomb 


Stephens 

Sterling 


11 


Live Oak 


1 
5 

38 
3 
13 

288 

s" 

1 

1 

17 
13 

2 

8" 

21 


1 

96 

1 
3 

14 
7 

i 

1 

3 


Stonewall 


2 
6 
4 

654 

66 

2 




Llano 


Sutton 


5 


Loving (not re- 


Swisher 


1 


ported). 


Tarrant . 


294 


Lubbock. 


Taylor 


24 


Lynn 


Terrell 




McCuUoch 


Terry _. 




McLennan 


Throckmorton 

Titus 






McMullen (not 


5 

28 

233 

4 

1 




reported). 
Madison 


Tom Green 


10 

78 


Marion 


Trinity 




Martin 


Tyler 




Mason 


Upshur 




Matagorda 

Maverick... 


Upton (not re- 
ported). 


10 

10 

11 

23 

11 

1 

3 

8 

80 

9 

3 

289 

20 

3 

46 

5 

6 
4 

50 

1 
51 




Medina 


1 


Menard 




5 


Midland 


Van Zandt 




Milan 


18 


Mills. 




2 


Mitchell 


32 
20 
11 


3 
3 
2 


Waller 




Montague 


Ward 




Montgomery 

Moore 


Washington 

Webb 


4 
20 


Morris 


1 
2 
17 
104 
4 

22 
43 


1 

2 
39 

" 6 


Wharton 


3 


Motley 




.5 


Nacogdoches 


Wichita 


142 


Navarro 


Wilbarger 

Willacy. 


7 


Newton 


2 


Nolan 


Williamson 


11 


Nueces... 




OchDtree 


Winkler (not re- 
ported). 
Wise . 




Oldham 








Orange 


34 

28 

1 

8 

2 


18 
21 

' 3 




Palo Pinto 


Wood. . 




Panola 


Yoakum (not re- 
ported) . 




Parker.. - 




Parmer 


24 


Pecos 


Zapata (not re- 
ported) . 




Polk 


3 

62 
3 


11 

31 

3 




Potter 




Presidio 


Miscellaneous 

Total 


12 






Randall 


5 


1 


186,865 


173, 099 


10, 438 


3 328 







256 - STATISTICS OF INCOME 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 

UTAH 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10, 000 
and 
over 




172 

407 

627 

2,468 

2 

324 
36 

196 
14 
93 
79 

539 
31 

131 
50 
41 


171 

401 

593 

2,443 

2 

308 
35 

194 
14 
90 
76 

502 
30 

130 
49 
39 


1 
3 

28 
23 


3 

6 
2 


Rich. 


23 

15,886 

10 

229 

147 

437 

258 

123 

1,121 

56 

49 

13 

3,744 

19 


22 

14, 976 

10 

216 

145 

425 

251 

120 

1,091 

53 

49 

12 

3,551 

8 


622' 


1 




Salt Lake 


288 




San Juan ..- 






Sanpete 


9 

2 
9 

7 
3 
21 
3 


4 




Sevier 




Davis 


14 
1 
1 


2 

i 


Summit 


3 






Emery 


Uintah . 




Garfield 


Utah 


9 




3 
3 
27 
1 
1 

2' 


i5 

i 


Wasatch _ , 






Washington 

Wayne ._ 






1 

145 

10 






Weber 


48 


Millard 


Miscellaneous 

Total - 


1 






Piute -.- 


27, 325 


26,006 


940 


379 







VERMONT 



Addison 

Bennington 
Caledonia-. 
Chittenden 

Essex 

Franlclin... 
Grand Isle.. 

Lamoille 

Orange 



475 


452 


19 


4 


1,217 


1,084 


81 


52 


997 


924 


56 


17 


2, >J32 


2,611 


238 


83 


282 


275 


6 


1 


1,209 


1,128 


55 


26 


71 


70 


1 




225 


200 


16 


9 


332 


306 


19 


7 



Orleans.. 

Rutland 

Washington.. 

Windham 

Windsor 

Miscellaneous 

Total... 



689 


634 


37 


3.517 


3,279 


159 


2,196 


2,021 


143 


1,567 


1,450 


79 


2,168 


2,044 


82 


24 


6 


10 


17,901 


16, 484 


1,001 



VIRG1NL\ 



Accomae 

Albemarle 

Alleghany 

Amelia 

Amherst 

Appomattox... 

Arlington 

Augilsta 

Bath 

Bedford 

Bland_ 

Botetourt 

Brunswick 

Buchanan 

Buckingham- - 

Campbell 

Caroline 

Carroll 

Charles City.. 

Charlotte 

Chesterfield... 

Clarke. 

Craig 

Culpepcr 

Cumberland- - 

Dickenson 

Dinvviddie 

Elizabeth City 

Es«ex_ 

Fairfax 

Fauquier 

Floyd 

Fluvanna 

Franklin 

Frederick 

Giles 

Gloucester 

Goochland 

Grayson 



373 


353 


19 


1 


828 


707 


83 


38 


850 


802 


38 


10 


35 


32 


2 


1 


139 


137 


1 


1 


69 


67 


2 




2.879 


2,760 


84 


35 


876 


786 


65 


25 


139 


129 


7 


3 


207 


181 


23 


3 


12 
138 


12 
131 






6 


1 


173 


161 


10 


2 


35 


31 


3 


1 


30 

2,588 


30 

2,256 






196 


136 


104 
25 


100 
20 


I 


1 
2 


9 


7 


2 




104 


101 


1 


2 


166 


151 


11 


4 


58 


49 


6 


3 


10 
1.55 

17 
138 


10 
143 

17 
134 






U 


1 


4 




1, 518 


1,4!0 


71 


37 


yC)9 


917 


41 


11 


69 

:m 

138 
10 
35 


69 

530 

104 

9 

34 






16 
19 

r 


15 
1 


104 
416 


95 
372 


7 
32 


2 
12 


101 
69 


101 
64 


1 
3 


2 
2 


35 


30 


2 


3 


56 


53 


2 


1 



Greene 

Greensville 

Halifax 

Hanover 

Henrico 

Henry... _ 

Highland 

Isle of Wight 

James City 

King and Quoou. 

King George 

King William 

Lancaster 

Lec_. 

Loudoun 

Louisa.- 

Lunenburg 

Madison 

Mathews 

Mrclilonburg 

Middlt'sox 

Montgomery 

Nansemond 

Nelson 

New Kent 

Norfolk 

Northampton 

Northumberland 

Nottoway 

Orange 

Page. 

Patrick 

Pittsylvania 

Powhatan.- 

Prince lOdward.. 
Prince George... 

Princess Anne 

Prince William.. 
Pulaski 



5 

189 

346 

242 

17, 324 

242 

9 

70 

88 

20 

35 

104 

69 

118 

242 

69 

242 

19 

69 

277 

35 

312 

484 

69 

35 

18, 140 

483 

09 

346 

173 

155 

35 

1,959 

17 

173 

242 

138 

3U 

208 



3 

175 

320 

226 

15, 474 

216 

9 

65 

83 

19 

35 

99 

66 

112 

214 

66 

235 

14 

67 

249 

33 

289 

415 

67 

33 

17. 033 

461 

.54 

327 

158 

148 

30 

1, 730 

14 

154 

227 

133 

298 

189 



2 
8 
23 
11 
1,276 
16 



2 
831 
17 
12 
16 
9 
5 
5 
137 
3 
11 
10 



STATISTICS OF INCOME 



257 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 



VIRGIN lA— Continued. 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Rappahannock... 


27 

35 

6,554 

311 

449 

380 

104 

173 

277 

242 

329 

22 

51 


26 

34 

6,126 

276 

409 

357 

102 

158 

249 

220 

294 

22 

45 


1 

'""'291" 
29 
30 
15 
2 
13 
19 
17 
25 


i 

137 
6 
10 
8 

" 2 

9 
5 
10 


Susses 


70 
657 

56 

2,294 

674 

47 

1,070 

173 

35 

97 


59 
578 

52 

2,200 

619 

44 
993 
158 

34 

26 


5 
51 

4 
73 
42 

2 
61 
10 

1 
54 


6 


Tazewell 


28 




Warren.- 






Warwick 


21 


Rockingham 

Russell 


Washington 

Westmoreland 

Wise.. 


13 
1 


Scott 


16 




Wythe - 


5 


Smvth . 


York 




Southampton 

Spotsylvania 

Stafford . . 


Miscellaneous 

Total 


17 


71, 523 


65,716 


4,091 


1,716 


Surry.- 


5 


1 









WASHINGTON 



Adams 

Asotin 

Benton. 

Chelan 

Clallam 

Clarke. 


350 
175 
375 

2,600 
680 

1,325 
255 
465 
220 
45 
510 
375 
190 

5,679 

100 

340 

43,915 

1,575 

1,050 
255 

1,870 


344 
174 
367 

2,524 
672 

1,299 
247 
425 
219 
44 
507 
363 
190 

5,450 

99 

329 

41,154 

1,542 

1,017 
251 

1,837 


\ 
8 

68 
8 

21 
6 

33 
1 
1 
3 
9 


1 

8 

5 

2 
7 

3 


Lincoln 

Mason 

Okanogan 

Pacific 

PendOreiUe 

Pierce 

San Juan - 


575 

380 

380 

980 

275 

15, 173 

100 

1,405 

110 

3,190 

19, 655 

440 

1,625 

165 

2,500 

2,380 

1,625 

6,328 

3,581 


565 

372 

371 

941 

269 

14, 533 

93 

1,362 

105 

3,016 

18, 796 

437 

1,569 

161 

2,408 

2,243 

1,601 

6,181 

3,412 


9 

5 

8 

30 

4 

512 

3 

39 

2 

111 

701 

3 

45 
4 
70 
89 
19 
109 
140 


1 
3 
1 
9 
2 
128 




4 




Skagit. 

Skamania.. 

Snohomish 

Spokane 

Stevens _. 

Thurston 

Wahkiakum 

Walla WaUa 

Whatcom 


4 




3 


Ferry 


63 




158 






Grant 


11 


Grays Harbor 


145 

ii" 

2,143 

31 

30 

3 

27 


84 

1 

"""618 
2 
3 
1 
6 


22 




48 




Whitman 


5 


Kitsap . 


Yakima 


38 


Kittitas . . . 


Miscellaneous'... 
Total 


29 








123, 216 


117, 489 


4,457 


1,270 







WEST VIRGINIA 



Barbour... 
Berkeley.. 

Boone 

Braxton... 

Brooke 

Cabell 

Calhoun... 

Clay 

Doddridge. 

Fayette 

Gilmer 

Grant 

Greenbrier. 
Hampshire 
Hancock... 

Hardy 

Harrison... 

Jackson 

Jefferson... 
Kanawha.. 

Lewis 

Lincoln 

Logan 

McDowell. 

Marion 

Marshall.. 

Mason 

Mercer 

Mineral 



408 


397 


8 


3 


913 


882 


20 


11 


287 


279 


7 


1 


343 


342 


1 




1,394 


1,352 


26 


16 


5,694 

84 


5,042 
83 


467 
1 


185 


104 


100 


2 


2 


219 


203 


13 


3 


3,002 
131 


2,893 
129 


60 
1 


49 
1 


86 
450 


86 
416 






27 


7 


69 


66 


1 


2 


1,218 


1,186 


19 


13 


68 


63 


3 


2 


3,751 
114 


3,529 
108 


146 
6 


76 


327 

8,814 
781 


302 

7,829 

743 


21 

681 

27 


4 

304 

11 


138 
2,372 
3,274 


133 
2,261 
3,132 


3 
73 
93 


2 
38 
49 


4,032 
1,506 

307 
3,638 

802 


3,840 
1,432 

296 
3,373 

780 


122 
57 
7 

148 
18 


70 

17 

4 

117 

4 



Mingo 

Monongalia 

Monroe 

Morgan 

Nicholas 

Ohio 

Pendleton 

Pleasants 

Pocahontas 

Preston 

Putnam 

Raleigh 

Randolph 

Ritchie 

Roane 

Summers 

Taylor 

Tucker 

Tyler 

Upshur 

Wayne 

Webster 

Wetzel 

Wirt 

Wood 

Wyoming 

Miscellaneous . 

Total.... 



1,372 

2,034 
108 
147 
514 

7,835 
18 
193 
163 
793 
484 

2,150 

. 681 

451 

233 

572 

1,263 
316 
449 
288 
325 
97 
581 
31 

3,373 

662 

42 



69, 501 



1,293 

1,882 
105 
143 
495 

6,948 
16 
1S8 
152 
764 
475 

2,061 
638 
441 
217 
560 

1,234 
30V 
405 
275 
316 
93 
566 
30 

3,160 

647 

11 



64, 699 



52 

102 

2 

2 

13 

591 

1 

2 

9 

23 

7 

65 

26 

8 

10 

10 

20 

7 

20 



3 
12 

1 
143 
14 
22 



27 

50 

1 

2 

6 

296 

1 

3 

2 

6 

4 

27 

12 

2 

6 

2 

9 

2 

24 

5 

1 

1 

3 



3, 239 1, 563 



1 Including Alaslca. 



258 



STATISTICS OF INCOME 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1922 — Continued 



WISCONSIN 



Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 


Counties 


Total 
number 

of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10, 000 
and 
over 


Adams 


248 

1,049 
680 
296 

3,537 
303 
87 
689 

1,126 
609 

1,411 
291 

7,414 

1,837 
282 

3,330 
610 

2,322 
65 

3,563 
182 

1,343 

1,275 
394 
774 
330 
272 

2,071 
429 

4.S25 
270 

3,248 
009 
740 
G70 

2, r,fi5 

2,279 


248 
1,012 

662 

290 
3,306 

296 
86 

674 
1,081 

596 
1,355 

279 
6,965 
1,768 

272 
3,196 

585 

2,203 

62 

3,395 

172 
1,311 
1,237 

365 

754 

325 

271 
1,969 

424 
4,629 

264 
2,996 

660 

715 

629 
2,415 
2,114 






Marinette.. 

Marquette.. 

Milwaukee.. 

Monroe 


1,052 
170 
64, 413 
903 
500 
630 

3,370 
634 
264 
402 
446 

1,208 
487 

7,095 
438 

4,746 
322 
750 

1,414 
87 
509 

4,220 
258 
633 
695 
122 

1,722 
345 

1,140 

2,430 

1,113 
207 

4,163 

1,478 
68 


995 
166 
58, 734 
880 
493 
596 

3,177 
605 
261 
396 
436 

1,167 
472 

6,786 
428 

4,491 
313 
730 

1,359 
84 
498 

3,971 
255 
623 
679 
111 

1,653 
343 

1,103 

2,326 

1,091 
203 

3,815 

1,377 
21 


38 

2 

4,079 

17 
4 

20 
122 

18 
3 
6 
9 

29 

9 

212 

6 

180 

8 

15 

42 
2 
8 
149 
2 
7 

7 

55 
2 

29 

71 

16 

2 

208 

73 

27 


19 


Ashland 


30 
13 

3 
160 

6 

1 

10 
33 
11 
43 

8 

303 

65 

9 

100 

19 

75 

3 
128 

8 
25 
26 
19 
16 

2 

77' 

4 
138 
1 
177 
6 
20 
23 
83 
99 


7 
5 
3 
71 
1 

5" 

12 

2 
13 

4 

146 

14 

1 
34 

6 
44 

40" 
2 
7 
12 
10 
4 
3 
1 
25 
1 
68 
6 
75 
3 
5 
18 
67 
66 


2 


Barron 


1,600 


Bayfield 


6 




Oconto 


3 


Buffalo 


Oneida 


14 




Outagamie. 

Ozaukee 


71 


Calumet 


11 


Chippewa 

Clark 


Pepin. 




Pierce 


1 




Polk 


1 




Portage 


12 


Dane 


Price 


6 


Dodge 


Racine 


97 


Door ... 


Richland 


4 




Rock... 


75 


Dunn 


Rusk 


1 




St. Croix 


5 




Sauk 


13 




Sawyer 


1 


Forest 


Shawano. 


3 




Sheboygan. 

Taylor 


100 




1 


Green Lal^e 

Iowa 


Trempealeau 

Vernon 


3 

7 


Iron 


Vilas 


4 


Jackson 


Walworth „ 

Wasliburn 

Washington 

Waukesha 

Waupaca 


14 


Jefferson 






8 


Kenosha 


33 




6 


La Crosse 

Lafayette 


Waushara 

Winnebago 

Wood 


2 

140 
28 




Miscellaneous 

Total 


20 


Manitowoc. 

Marathon 




160, 519 


150, 219 


7,219 


3,081 



WYOMING 



Albany 


1,629 

6J-6 

108 

1, 775 

518 

68 

665 

163 

767 

163 

3, 157 

1,065 

6,155 


1,571 

673 

104 

1,722 

498 

67 

635 

158 

752 

160 

3,024 

1,046 

4,845 


42 

13 

4 

38 

14 

1 

26 

5 

8 

2 

108 

16 

226 


16 

is' 

6 
\' 

Y 

1 

25 

3 

84 


Niobrara 


179 
289 
336 
1,520 
2,744 
532 
122 
290 


176 
276 
331 
1,457 
2,688 
520 
117 
285 


2 
11 
2 
43 
47 
7 
3 
5 


1 




Park 


2 


Campbell.. 


Platte _ 

Sheridan 


3 


Carbon 


20 


Converse 


Sweetwater 

Uinta. 


9 




5 


Fremont 


Washakie 


2 




Weston 




Hot Springs 


Yellowstone Na- 
tional Park 




Laramie 


Miscellaneous 

Total-. 


12 


3 


6 


3 






Natrona.. 


21,943 


21, 108 


629 


206 







Table 16. — Personal returns by cities, calendar year 1922 



Cities Returns 

Alabama City... 80 

Albany 400 

Anniston 800 

Bessemer... 975 

Birmingham 15,200 

Dothan 400 



ALABAMA 



Cities 

Fairfield. 

Florence. 

Gadsden. 

Huntsville. 



Returns 
400 
420 
650 
640 



MobUe 4,250 

Montgomery 4,100 



ALASKA 



Cities 
Phoenix Citv. 

Seln^ 

Shcllield 

Talladega 

Troy 

Tuscaloosa 



Returns 
90 

. 1,335 
320 
220 
250 
800 



Anchorage... Not reported. I Juneau. 

Cordova 340 ' Ketchikan. 

Fairbanks 



266 ) Kennecott Not reported. 



425 I Nome Not reported. 

340 I Seward Not reported. 



STATISTICS OF INCOME 



259 



Table 16. — Personal returns by cities, calendar year 1922 — Continued 



Cities Returns 

Bisbee 746 

Douglas 1,065 

Globe 701 



Blytheville 360 

Fayetteville 323 

Fort Smith 1,981 

Helena.. 8M 

Hot Springs... 1,000 



Alameda 3,928 

Alhambra 1,581 

Anaheim 1,446 

Bakersfield 3,200 

Berkeley 8,309 

Brawley 396 

Calexico 432 

Chieo 895 

El Centro 590 

Eureka 1,464 

Fresno 7,245 

Glendale 3,150 

Hanford 821 

Long Beach 8,846 

Los Angeles 134,385 

Marysville 832 

Modesto 1,138 



Boulder 938 

Canon City 449 

Colorado Springs 3, 342 

Denver 32,518 

Englewood 244 



Ansonia 1,514 

Bridgeport 11,955 

Bristol 1, 550 

Danbury 2,017 

Derby 772 

Greenwich 2,576 

Hartford 18,390 

Meriden. 2,639 

Middletown 1,993 



Wilmington 

WASHINGTON. 



ARIZONA 

Cities Returns 

Miami 1,016 

Nogales 466 

Phoenix 4,170 

ARKANSAS 

Jonesboro 660 

Little Rock 6,902 

Mariana 254 

North Little Rock 650 

Paragould 360 



CALIFORNIA 



Monrovia 670 

Monterey 431 

Napa 768 

Oakland 23,810 

Ontario. 590 

Palo Alto 1,211 

Pasadena.. 8,892 

Petuluma 1,054 

Pomona 1,059 

Redlands 823 

Richmond 2,559 

Riverside 1,650 

Sacramento 9,835 

San Bernardino 1,750 

San Diego 7,030 

San Francisco 78,210 

San Jose 6,381 

COLORADO 

Fort Collins 876 

Grand Junction 1,019 

Greeley 1,060 

La Junta 978 

Leadville. 464 

CONNECTICUT 

Naugatuck 981 

New Britain 3,379 

New Haven 16,475 

New London. 2,559 

Norwalk 2,548 

Norwich 3,599 

Putnam.. 674 

Rockville Not reported. 

Shelton 664 

DELAWARE 



Cities Returns 

Prescott 965 

Tucson 2,557 



Pine Bluff 2,021 

Texarkana 830 

VanBuren- 300 

West Helena.... 90 



San Leandro 505 

San Luis Obispo 859 

San Mateo 1,116 

San Rafael 853 

Santa Ana 2,324 

Santa Barbara 2,949 

Santa Clara 464 

Santa Cruz 874 

Santa Monica 1,451 

Santa Rosa 969 

South Pasadena Not reported. 

Stockton 5,729 

Vallejo 2,907 

Venice 990 

Visalie 917 

Watsonville 864 

Whittier 2,110 



Longmont. 670 

Lov-eland 428 

Pueblo.... 3,643 

Sterling 570 

Trinidad 1,385 



Southington t 552 

Stamford 3,140 

Torrington 1,541 

Wallingford 904 

Waterbury 7,425 

Willimantie Not reported. 

Winsted Not reported. 



DISTRICT OF COLUMBIA 



11,070 
77,923 



FLORIDA 



Datona. 525 

Fernandina 163 

Gainesville 375 

Jacksonville 8,850 

Key West 475 

Lakeland 690 



Albany 645 

Americus 431 

Athens 817 

Atlanta 25,815 

Augusta 4,212 

Brunswick 522 

Columbus 2,418 

Cordele 191 

Dalton 198 



Miami 

Orlando 

Palatka 

Pensacola 

St. Augustine.. 
St Petersburg. 



GEORGIA 



Decatur 

Dublin 

East Point. 
Elberton.. 
Fitzgerald . 
Gainsville.. 

GriflSn 

Lagrange . . 
Macon 



3,825 
1,060 

4.50 
2,176 

743 
1,377 



190 
201 
200 
211 
296 
387 
429 
4,707 



Sanford 600 

Tallahassee 260 

Tampa 5,020 

West Palm Beach 740 

West Tampa Not reported. 



Marietta 502 

Moultrie. .._ 230 

Newnan 276 

Rome... 699 

Savannah 7,750 

Thomasville 401 

Valdosta 522 

Waycross 763 



HAWAH 



Honolulu.-., .^...^.._. — ,., ,., ., ,, 6,588 



260 



STATISTICS OP INCOME 



Table 16. — Personal returns by cities, calendar year 1922 — Continued 



Cities Returns 

Boise 2,720 

Burley... 150 

Caldwell 322 



Alton 1,393 

Aurora-- 4,273 

Beardstowu 730 

Belleville 2,262 

Belvidere 358 

Benton 426 

Berwyn 2. OSS 

Bloomington.. 3, (!98 

1,650 

942 

471 

534 

455 

1,218 



Blue Island 

Cairo 

Canton 

Carbondale 
Carlinville. 
Centralia... 

Champaign 1,874 

Charleston 592 

Chicago 364.730 \ 

Chicago Heights 1,327. 

Cicero 5,948 i 

Clinton. 766 \ 

Collinsville 489 

Danville 3.226 

De Kalb 321 j 

Decatur 4,403 \ 

Dixon 665 

Duquoin 406 

East Moline Net reported. 

East St. Louis 5,010 

Edwardsville- 396 

Eldorado 281 

Elgin 3.715 



Anderson... 1,528 

Bedford 9.32 

Bicknell 278 

Bloomington.-. 884 

Bluffton 322 

Brazil 532 

Clinton 724 

Columbus 586 

Connersville.- 917 

Crawfordsville.. 651 

East Chicago 2,657 

Elkhart 2,7.52 

Elwood. 392 

Evansville 5,863 

Fort Wavne 9,359 

Frankfort 863 

Gary 5,289 

Goshen 614 

Greencastle.. 312 



Albia 261 

Ames.. 416 

Atlantic 403 

Boone 1,008 

Burlington 1,770 

Cedar Falls 371 

Cedar Rapids..'. 4,048 



Centerville. 

Chariton 

Charles City. 

Cherokee 

Clinton 



424 
271 
301 
416 
2,023 



Arkansas City 1,150 

Atchison..- 832 

Chapute 1,050 

Coffeyville 990 

Dodge City... 580 

El Dorado 960 

Emporia 1,110 

Fort Scott 740 

Hutohinson 1,810 



IDAHO 

Cities Returns 

Coeur d'Alene 585 

Idaho Falls 736 

Lewiston 705 

ILLINOIS 

Evanston 7,834 

Forest Park 1,552 

Freeport 1,851 

Qalesburg 2,648 

Granite City 804 

Harrisburg 681 

Harvev 859 

Ilerrin 813 

Highland Park 1,170 

Hillsboro 373 

Hoopeston 352 

Jacksonville 989 

Johnston City 299 

Joliet 5,198 

Kankakee 1,613 

Kewanoe.-- 1,038 

La Grange 1,930 

La Salle 985 

Lawrenceville 321 

Lincoln 102 

Litchfleld 321 

Macomb 405 

Marion 573 

Mattoon 985 

Maywood.-- 2,068 

Melrose Park 574 

Metropolis 170 

Moline--. 2,678 

Monmouth 678 

Mount Carmel..- 402 



INDIANA 

Greensburg.. 304 

Hammond- 4,213 

Hartford 297 

Huntington 1,079 

Indianapolis 33,023 

Jeffersonville 791 

Kendnllville 313 

Kokomo 1,904 

La Porte-- 1,216 

La Fayette 2,518 

Lebanon 400 

Linton 315 

Logansport. 1,823 

Madison.-. 254 

Marion 1, 173 

Michigan City 1,547 

Mishawaka 1,816 

Mount Vernon 174 

Muncie 2,245 

IOWA 

Council Bluffs 3,5.55 

Crcston.- 581 

Davenport 4, 760 

Des Moines 13,352 

Dubuque 3,681 

Fairfield 360 

Fort Dodge 1.969 

Fort Madison 768 

Grinnell 320 

Iowa Citv 725 

Keokuk 919 

Marshalltown 1,050 

KANSAS 

Independence 1,210 

lola 468 

Junction City 590 

Kansas City 7,610 

Lawrence 910 

Leavenworth 1,150 

Manhattan 795 

Newton 1,075 

Ottawa 660 



Cities Returns 

Nampa 540 

Pocatello 2, .532 

Twin Falls... 795 

Mount Vernon 297 

Murphysboro--- 595 

Normal ._ 322 

North Chicago 296 

Oak Park 11,209 

Ottawa 1,019 

Pana 1.52 

Paris 449 

Pekin... 924 

Peoria.. 8,645 

Peru..- 593 

Pontiac 536 

Quincy 2, 773 

Rock Island 2,821 

Rockford- 5,895 

Savanna 551 

Spring Valley 236 

Springfield 5,691 

Staunton 371 

Sterling... 820 

Streator--. 972 

Taylorville.- 537 

Urbana 675 

Waukegan 2,101 

West Frankfort 299 

West Hammond 173 

Wilmctte 2,301 

Winnetka 1,596 

Woodstock 465 

Zion 250 



New Albany 1,601 

Newcastle 588 

Peru.-.. 1,052 

Portland... 260 

Princeton ,543 

Richmond 2,149 

Eushville 291 

Sevmour.-- 457 

Shelbvville 590 

South Bend. 8,535 

Sullivan 359 

Terre Haute 5,701 

Valparaiso 702 

Vincennes 966 

Wabash 592 

Warsaw,-- 312 

Washington.. 627 

Whiting... 1,722 



Mason City 1,571 

Muscatine 832 

Newton 382 

Oelwein 753 

Oskaloosa 603 

Ottumwa 1, 535 

Perry 392 

Red Oak 380 

Shenandoah 272 

Sioux Citv 6,743 

Waterloo 3,063 

Webster City 341 

Parsons 1,365 

Pittsburg 1,780 

Pratt 480 

Rosedale 300 

Salina. 2,010 

Topeka. 6,725 

Wellington 520 

Wichita 8, 9.55 

Winfleld 695 



STATTSTTCS OF INCOME 



261 



Table 16. — Personal returns by cities, calendar year 1922 — Continued 

KENTUCKY 



Cities Returns 

Ashland 1,485 

Bellevue 900 

Bowling Green 800 

Covington 5,550 

Danville.. - 570 

Davton 675 

Fort Thomas. 861 

Frankfort 627 

Alexandria 1.663 

Baton Rouge 3,405 

Bogalusa... 416 

Crowley 367 

Gretna. 177 



Cities Returns 

Henderson 560 

Hopkinsville 640 

Lexington 3,800 

Louisville 21, 175 

Madisonville. 450 

Mayfleld 375 

Maysville 365 



LOUISIANA 

Houma 176 

Lafayette 528 

Lake Charles 1,189 

Minden 263 

Monroe 1,343 



Cities Returns 

Middlesborough 508 

Newport. 2,738 

Owensboro 750 

Padueah 1,800 

Paris 870 

Richmond 2.56 

Winchester 720 



Morgan City 160 

New Iberia 283 

New Orleans 33,862 

Shreveport... 7,505 



MAINE 



Auburn. 1,586 

Augusta 1,154 

Bangor 3,021 

Bath. 702 

Belfast.... 304 

Biddleford 1,092 

Brewer 349 

Annapolis 1,020 

Baltimore,- 63,570 

Cambridge 279 



Brunswick.. 562 

Calais 262 

Gardiner 314 

Lewiston 2,598 

Old Town.. 361 

Portland 7,392 



MARYLAND 

Cumberland 2,530 

Frederick 754 

Frostburg 287 



Rockland 714 

Rumford Falls.. 681 

Saco 586 

South Portland 831 

Waterville. 1,742 

Westbrook 572 



Hagerstown... 1,812 

Salisbury 460 



MASSACHUSETTS 



Abington 719 

Adams 518 

Agawam 148 

Amesbury 911 

Amherst... 389 

Andover 1. ISS 

Arlington 2,970 

Athol 832 

Attleboro 2,365 

Belmont 1,811 

Beverly 1,557 

Boston 94, 961 

Braintree... 1,611 

Bridgewater 517 

Brockton... 8,851 

Brookline 10, 512 

Cambridge 11,662 

Canton.. 311 

Chelmsford 240 

Chelsea. 3,204 

Chicopee 2,485 

Clinton. 961 

Concord 887 

Danvers 1,183 

Dartmouth 283 

Dedham 1,408 

Dracut 147 

Eastliampton 665 

Easton__ 152 

Everett. 3,068 

Fairhaven 591 

Fall River.... 6,988 

Fitchburg 3,384 

Framingham 1,848 

Franklin 705 

Gardner 1,226 

Gloucester 1,616 



Grafton 237 

Great Barrington 257 

Greenfield 2,040 

HaverhUl 5,307 

Hingham 718 

Holyoke 5,585 

Hudson 751 

Ipswich 478 

Lawrence 7,052 

Leominster... 1,551 

Lexington.. 888 

Lowell 9,747 

Ludlow 1.009 

Lynn 12,460 

Maiden 4,574 

Mansfield 1,454 

Marblehead 121 

Marlborough 1,317 

Maynard 536 

Medford.. 4,851 

Melrose 3,256 

Methuen... 1,445 

Middleboro. 914 

Milford 5,093 

Millbury 463 

Milton... 1,480 

Montague 239 

Natick... SS7 

Needham 865 

New Bedford 8,949 

Newburvport 1,415 

Newton. 8,083 

North .-Vdams 1,741 

North Andover 813 

North Attleboro 1,680 

Northampton 305 

Northbridge 166 



Norwood 559 

Orange 334 

Palmer 407 

Peabodv 2,637 

Pittsfield. 4,608 

Plymouth 1,132 

Quincy.. 4,713 

Reading 1,109 

Revere... 2, 461 

Rockland 1,119 

Salem 4,879 

Saugus 343 

Somerville. 11, 753 

Southbridge 1,143 

Spencer 374 

Springfield 15,325 

Stoneham 75 

Stoughton 674 

Swampscott 1,417 

Taunton 2,215 

Uxbridge 345 

Wakefield 1,182 

Walpole... 506 

Waltham 3,548 

Ware 517 

Watertown 408 

Webster. 1,380 

Wellesley 1,461 

West Springfield-.^ 1,035 

Westboro "Not reported. 

Westfield 1,183 

Weymouth. 1,909 

Whitman.. 888 

Winchester 1,925 

Winthrop 2,969 

Woburn 1,876 

Worcester. 20,728 



262 



STATISTICS OF INCOME 



Table 16. — Personal returns by cities, calendar year 1922 — Continued 



Cities Returns 

Adrian 790 

Albion 390 

Alma 285 

Alpena 663 

Ann Arbor 2,092 

Battle Cioek 3, GOO 

BayCitv.-__ 2,826 

Benton Harbor 1,350 

Bessemer 250 

Cadillac 550 

Charlotte. 300 

Cheboygan 216 

Coldwater 312 

Detroit 127,780 

Dowagiac 375 

Escanaba 1,100 

Flint 7,403 

Grand Haven 500 

Grand Rapids 19,050 

Hamtramck 1,147 



MICHIGAN 

Cities Returns 

Hancock 450 

Hastings 300 

Highland Park 6,705 

Hillsdale 380 

Holland 975 

Ionia 800 

Iron Mountain 600 

Ironwood. 1,000 

Ishpeming 550 

Jackson 4,936 

Kalamazoo 5.150 

Lansing 5,538 

Laurium 225 

Ludington 450 

Manistee 500 

Manistique 275 

Marquette 1,100 

Menominee 500 

Midland 312 

Monroe Not reported. 



Cities Retnnis 

Mount Clemens 1,080 

Munislng 275 

Muskegon 3,550 

Muskegon Height'^ 200 

Negaunee 250 

Niles .__ 1,050 

Owosso 741 

Petoskey 375 

Pontiac 2, 184 

Port Huron 2,106 

River Rouge.. 617 

Royal Oak 1,616 

Saginaw 6,214 

St. Joseph.. 900 

Sault Ste. Marie 1,000 

Sturgis 450 

Three Rivers 300 

Traverse City ...._ 625 

Wyandotte 1,170 

Ypsilanti 740 



MINNESOTA 



Albert Lea 728 

Austin 786 

Bemidji.... 396 

Brainerd. 673 

Chisholra 333 

Cloquet 395 

Crookston... 520 

Duluth.. 10,882 

Eveleth 529 



Faribault 499 

Fergus Falls 425 

Hibbing 945 

Little Falls 231 

Mankato 1,066 

Minneapolis... 41,555 

Moorhead 444 

NewUlm 289 

Owatonna 395 



Red Wing 684 

Rochester 1,312 

St. Cloud 915 

St. Paul 23,741 

South St. Paul... 432 

Stillwater 449 

Virginia 1,018 

WUlmar 466 

Winona 1,445 



Biloxi 

Clarksdale.. 
Columbus.. 

Corinth 

Greenville.. 
Greenwood. 



330 
640 
450 
254 
825 
676 



MISSISSIPPI 

Gulfport.. 490 

Uattiesburg 805 

Jackson 2,120 

Laurel 675 

McComb. 655 

Meridian 2,558 



Natchez 681 

Pascagoula 80 

Tupelo 290 

Vicksburg 1,600 

Yazoo City 330 



MISSOURI 



Brookfleld 513 

Cape Girardeau 705 

Carthage 375 

Chillicothe.- 290 

Clinton 210 

Columbia 625 

DeSoto. 200 

Fulton 192 

Hannibal 1,350 

Independence 1,090 



Jefferson City. 
Joplin 

Kansas City... 

Kirksville 

Maplewood 

Marshall 

Mexico... 

Moberly 

Nevada 

Poplar Bluff... 



750 

1,590 

37, 050 

365 

985 

400 

368 

1,156 

410 

405 



St. Charles.. 524 

St. Joseph... 5,900 

St. Louis _ 82,170 

Sedaha.. 1,300 

Springfield 2,200 

Trenton 480 

University.. 798 

Webb City.... 230 

W ebster Groves 1, 882 



Anaconda 1,670 

Billings.... 2,171 

Bozeman 606 

Butte 8,016 



MONTANA 



Great Falls . 

Havre 

Helena 

Kalispell 



3,173 
624 

2,127 
415 



Lewistown. 794 

Livingston 843 

Miles City 919 

Missoula.- 1,837 



Beatrice 6,')4 

Columbus 530 

Fairbury G03 

Fremont 1,028 

Grand Island. 1,423 



NEBRASKA 

Hastings 976 

Kearney 487 

Lincoln 5,968 

Nebraska City 423 

Norfolk.-.. 961 



North Platte 914 

Omaha 23,255 

Scottsbluff , 387 

York... 351 



NEVADA 



Reno- 



2,166 



Berlin 1,298 

Claremont 767 

Concord 2,596 

Derry. 531 

Dover 1,003 



NEW HAMPSHIRE 



Franklin. 

Keene 

Laconia.. 
Lebanon. 



478 

1,298 

885 

501 

Manchester...., 6,078 



Nashua 2,714 

Portsmouth 1,.534 

Rochester. 709 

Somersworth 279 



STATISTICS OF INCOME 



263 



Table 16. — Personal returns by cities, calendar year 1922 — Continued 



Cities Returns 

Asbury Park 1,250 

Atlantic City _,_ 4,500 

Bayonne 8,967 

Belleville _. 1,350 

Bloomfleld.... 2,987 

Boonton 614 

Bound Brook 906 

Bridgeton 840 

Burlington.. 575 

Camden 6,325 

CliffsidePark 331 

Clifton.. 2,137 

Collingswood 1,150 

Dover... 1,837 

East Orange Not reported. 

East Rutherford.. Not reported. 

Elizabeth. 13,262 

Englewood 1,918 

Fort Lee. 328 

Garfield 748 

Gloucester 750 

Guttenberg 373 

Hackensack 2,273 

Haddonfield 765 

Hammonton 275 

Albuquerque 2,695 

Raton 654 

Albany 12,523 

Amsterdam.. 2,650 

Auburn 2,880 

Batavia 950 

Beacon _ 775 

Binghamton 8,227 

Buffalo - 55,180 

Canandaigua 770 

Cohoes 1,400 

Corning- 1,320 

Cortland 1,436 

Depew 222 

Dunkirk 1,040 

Elmira 4,680 

Endicott 1,897 

Fredonia.... 350 

Freeport 1,071 

Fulton 1,019 

Geneva... 1,360 

Glen Cove. 618 

Glens Falls 1,600 

Gloversville.... 1,600 

Hastings-upon-Hudson . . 375 

Haverstraw 375 

Hempstead ' 1,021 

Herkimer 822 

Hornell 1,560 

Hudson... 1,050 

Hudson Falls 450 

Ilion 865 

Ithaca 2,122 

Asheville 3,510 

Burlington 550 

Charlotte 5,850 

Concord. 420 

Durham 2,120 

Elizabeth City 605 

Fayetteville 815 

Gastonia-- 830 

Goldsboro 685 

Dismarck.. 700 

Devils Lake 390 



NEW JERSEY 

Cities Returns 

Harrison 1,641 

Hawthorne 429 

Hoboken 11,779 

Irvington 3,266 

Jersey City 33,604 

Kearny 1,134 

Lodi 291 

Long Branch 875 

Madison 697 

Millville 650 

Montclair 6,621 

Morristown 2,238 

New Brunswick 4,357 

Newark 46,374 

North Plainfield.. Not reported. 

Nutley 1,028 

Orange 18,800 

Passaic 6,734 

Paterson 11,640 

Pennsgrove 275 

Perth Amboy 3,494 

Phillipsburg 2,049 

Plainfield.. - 4,970 

Pleasantville 150 

Princeton 1,000 

NEW MEXICO 

Roswell 432 



NEW YORK 

Jamestown. 3,940 

Johnson City 1,506 

Johnstown 675 

Kingston 1,820 

Lackawanna 660 

Lancaster 630 

Little Falls... 948 

Lockport 1,900 

Malone 634 

Mamaroneck 760 

Massena 303 

Mechanicsville 750 

Medina 510 

Mlddletown Not reported. 

Mount Vernon 5,450 

New Rochelle 4, 700 

New York City 737,978 

Bronx Borough. 

Brooklyn Borough 

Manhattan Borough. 

Queens Borough. 

Richmond Borough. 

Newark... 526 

Newburgh 4,850 

Niagara Falls. 5,020 

North Tarrytown. 225 

North Tonawanda 1,180 

Norwich.. 807 

Ogdensburg 854 

Olean 1,980 

Oneida 1,001 

NORTH CAROLINA 

Greensboro 3,500 

Greenville 500 

Henderson 550 

Hickory 390 

High Point 980 

Kingston.. 690 

Lexington.. 410 

New Bern 770 

Raleigh 3,440 

NORTH DAKOTA 

Fargo 2,665 

Grand Forks 1,326 



Cities Returns 

Rahway 2,674 

Red Bank 925 

Ridgefleld Park... 2,502 

Ridgewood 589 

Roosevelt Not reported. 

Roselle 2,216 

Roselle Park Not reported. 

Rutherford... 2,572 

Salem 475 

Secaucus 259 

Somerville 1,121 

South Amboy 819 

South Orange Not reported. 

South River 300 

Summit 1,598 

Trenton 9,950 

Union. Not reported. 

Vineland. 700 

Wallington... 162 

West lloboken Not reported. 

West New York 2,794 

West Orange Not reported. 

Westfleld.. 1,665 

Woodbury 676 



Santa Fe. 



469 



Oneonta.. 1,341 

Ossining 1,500 

Oswego 1,563 

Peekskill. 1,400 

Plattsburg 850 

Port Chester 1,700 

PortJervis.. 1,000 

Poughkeepsie.. 3,350 

Rensselaer 1,250 

Rochester 33,760 

Rockville Center 908 

Rome 1,492 

Rye 650 

Salamanca.. 880 

Saranac Lake 596 

Saratoga Springs 1,050 

Schenectady 9,000 

Seneca Falls 382 

Solvay 186 

Syracuse 20,875 

Tarrytown. 700 

Tonawanda 790 

Troy 6,600 

Utica.. 8,826 

Walden 276 

Watertown 2,976 

Watervliet. 1,400 

Waverly 415 

White Plains 3,200 

Whitehall 450 

Yonkers 5,450 

Reidsville 300 

Rocky Mount 1,600 

Salisburv 1.010 

Statesvil'le 430 

Thomasville 190 

Washington 460 

WUmington 3,415 

Wilson .' 980 

Winston-Salem 3,715 

Jamestown 622 

Minot 952 



264 



STATISTICS OF INCOME 



Table 16. — Personal returns by cities, calendar year 1922 — Continued 



Cities Returns 

Akron 17,696 

Alliance 2,402 

Ashland 549 

Ashtabula 2,680 

Athens 388 

Barberton 3,720 

Bellaire 1,018 

Bellefontaine 884 

Bellevue 622 

Bowling Green 351 

Bucyrus 823 

Cambridge 865 

Canton... 9,000 

Chillicothe 1, 180 

Cincinnati. 47, 345 

Circleville 300 

Cleveland 52.000 

Cleveland Ueights.Not reported. 

Columbus... 18,160 

Conneaut 1,100 

Coshocton 523 

Cuyahoga Falls 458 

Dayton 17,405 

Defiance 382 

Delaware. 190 

Delphos 423 

Dennison 462 

Dover. 623 

East Cleveland Not reported. 

East Liverpool 2,300 

East Palestine .560 

East Youngstown..Not reported 



Ada 243 

Ardmore 1,369 

Bartlesville 1,852 

Blackwell 444 

Chickasha 745 

Cushing__ 604 

Drumright 585 

Durant 224 

El Reno 940 

Astoria 1,111 

Baker 664 

Bend 676 

Corvallis 512 

AUentown 5,115 

Altoona 6,930 

Ambridge 1,549 

Archbald 133 

Arnold.. 500 

Ashland 305 

Ashley 408 

Avalon Not reported. 

Bangor 263 

Beaver Falls 1,846 

Bellevue 1,893 

Berwick 503 

Bethlehem 187 

Blakely.... 17 

Bloomshurg 436 

Braddock 4.300 

Bradford 1,625 

Bristol 413 

Butler... 1,965 

Canonsbnrg 1,520 

Carbondale 1,496 

Carlisle '. ■ 723 

Carnegie 1,729 

Carrick Not reported. 

Chambersburg 802 

Charleroi 1,125 

Chester 3,135 

Clairton 979 

Clearfield 675 



OHIO 

Cities Returns 

Elyria 3,827 

Findlay 1,176 

Fostoria 651 

Fremont 771 

Gahon.._ 852 

Gallipolis 118 

Girard 1,251 

Greenville 432 

Hamilton.. 3,250 

Ironton 696 

Jackson 235 

Kenmore 659 

Kent 1,172 

Kenton.. 406 

Lakewood... 5,103 

Lancaster 843 

Lima 2,847 

Logan.. 296 

Lorain 5,420 

Mansfield. 2,206 

Marietta 933 

Marion 1,385 

Martins Ferry 800 

Massillon. 1,600 

Middletown. 2,081 

Mount Vernon. 558 

Nelsonville 300 

New Philadelphia 665 

Newark 1,524 

Niles 832 

Norwalk 519 



OKLAHOMA 

Enid. 1,288 

Guthrie.... 586 

Henryetta 644 

Hugo 261 

Lawton. 483 

McMester 644 

Miami 286 

Muskogee 3,025 

Norman 303 

OREGON 



Citici Returns 

Norwood 3,605 

Painesville 2, 098 

Piqua 855 

Portsmouth. 2,003 

Ravenna 597 

St. Bernard 620 

St. Marys 194 

Salem.... 572 

Sandusky 2,161 

Shelby 337 

Sidney 591 

Springfield. 4, 572 

Steubouville.. 4,418 

Struthers 1,260 

Tiffin 909 

Toledo.. 23, .568 

Troy 585 

Uhrichsville 604 

Urbnna 410 

Van Wert.. 590 

Wapakoneta 224 

Warren 1,409 

Washington Court House 590 

Wellston 130 

Wellsville.. 420 

West Park. .Not reported. 

Wilmington 325 

Wooster 1,398 

Xenia 575 

Youngstown. 25,000 

Zanesville.. 2,027 



Oklahoma 10,787 

Okmulgee... 1,932 

Pawhuska 586 

Picher.-- 152 

Ponca City 903 

Sapulpa 1,208 

Shawnee.. 805 

Tulsa... 11,592 

Vinita 212 



Eugene 1,011 [ Pendleton. 

La Grande 

Medford 

Oregon City. 



994 

918 [ Portland .'"IIIIII 36,976 

629 I Salem 1,286 

618 1 The Dalles 636 



PENNSYLVANIA 



Coaldale.. 165 

Coatesville 744 

Columbia... 701 

Conuellsville 1,610 

Conshohocken... 663 

Coraopolis 1,067 

Corry 510 

Crafton 1,619 

Danville 217 

Darby.. 675 

Dickson City 150 

Donora 1,620 

Dormont. .Not reported. 

Dorranceton 230 

DuBois... 1,050 

Dunmore 914 

Duquesne 3,003 

Duryea... 177 

East Conemaugh 760 

East Pittsburgh 1,138 

Eastou 4,463 

Edwardsville 230 

Ell wood City 1,450 

Erie 8,225 



Etna. 

Farrell 

Ford City.. 
Forest City. 
Erackville.. 



978 
1,450 
651 
76 
248 



Franklin 1,100 

Freeland 177 

Glassport. 594 

Greensburg 2,154 

Greenville 1,175 

Hanover 682 

Harrisburg 7,755 

Hazleton 1,701 

Homestead 3,750 

Huntingdon 516 

Indiana 500 

Jeannette 1,123 

Jersey Shore 893 

Johnsonburg. 725 

Johnstown 6,0.50 

Juniata 496 

Kane 690 

Kingston 939 

Kittaniiiug 923 

KnoxviHe. ..Not reported. 

Lancaster 5, 280 

Lansford 770 

Larksville 195 

Latrobe 1,051 

Lebanon 1,342 

Lehighton 662 

Lewiston 597 

Lock Haven 647 

Luzerne 213 



STATISTICS OF INCOME 



265 



Table 16. — Personal returns by cities, calendar year 1922 — CoDtinued 



Cities Roturns 

McKees Rocks... 2,660 

McKeesport 5,765 

Mahoney City 536 

Marcus Hook 352 

Meadville 1,425 

Mlddletown 277 

Midland.. Not reported. 

Millvale 955 

Milton.. 556 

Miuersville 333 

Monessen 1,604 

Monongahela 890 

Mount Carmel. 736 

Mount Oliver .Not reported. 

Mount Pleasant 490 

Munhall.. 1,295 

Nantieoke 921 

Nanty Glo S25 

New Brighton 1,157 

New Castle. 4, .387 

New Kensington 1,625 

Norristown 2,888 

North Braddock...Not reported. 

Northampton 339 

Oil Citv Not reported. 

Old Forge... 150 

Olyphant... 482 

Palmerton. 279 

Bristol.. 604 

Burrillville 623 

Central Falls.. 1,321 

Coventry 208 

Cranston 2,548 

Cumberland 359 

East Providence 1,709 

Anderson 750 

Charleston. 4,679 

Chester 321 

Columbia 3,282 

Florence 882 

Aberdeen 1,896 

Huron.. 837 

Lead 712 

Bristol. 680 

Chattanooga 7,510 

Clarksville 685 

Cleveland. 228 

Columbia 604 

Abilene 943 

Amarillo 2,211 

Austin. 2,676 

Beaumont 2,952 

Belton 190 

Bonham 175 

Brenham 380 

Brownsville _-_ 600 

Brownwood 571 

Bryan 380 

Burkburnett 665 

Childress... 348 

Cisco 140 

Cleburne 630 

Corpus Christi 600 

Corsicana. 875 

Dallas 23,641 

Del Rio 414 

Denison 1,120 

Denton 363 



PENNSYLVANIA-Continued 

Cities Returns 

Parsons.. 283 

Philadelphia -. 142, 395 

Phoenixville.. 673 

Piteairn 1.105 

Pittsburgh 72. 375 

Pittston- 2.020 

Plymouth 602 

Pottstown 1,114 

Pottsville.. 1. 815 

Punxsutawney 2,425 

Rankin 840 

Reading 8,745 

Renovo... 761 

Ridgway 550 

Rochester 845 

St. Clair 248 

St. Marys 675 

Sayre 950 

Schuylkill Haven... 413 

Scottdale 840 

Scranton 11, S70 

Shamokin.. 1,561 

Sharon 3,325 

Sharpsburg 1,020 

Shenandoah 697 

Steelton 392 

Stroudsburg 222 

Summit Hill. 297 

RHODE ISLAND 

Johnston 132 

Lincoln.. 736 

Newport.. 2,340 

North Providence 434 

Pawtucket 5,323 

Providence 21,272 

South Kingstown 330 

SOUTH CAROLINA 

Gaffney 229 

Qreenville 2,556 

Greenwood 358 

Newberry 258 

Orangeburg 335 

SOUTH DAKOTA 

Mitchell-. 786 

Rapid City 427 

Sioux Falls 2,816 

TENNESSEE 

Dyersburg 325 

Jaokson 1,450 

Johnson City 865 

Kingsport 300 

Knoxville 6,530 

TEXAS 

Eagle Pass 273 

Eastland 490 

El Paso 6,810 

Ennis 420 

Fort Worth 10,440 

Gainesville 385 

Galveston 6,685 

Greenville 804 

Hillsboro 377 

Houston 20,721 

Laredo 913 

Longview 348 

McAllen... 138 

McKinney 350 

Marshall 1,088 

Mineral Wells 455 

Navasota.. 233 

Orange 808 

Palestine 761 

Paris 870 



Cities Returns 

Sunbury 1,482 

Swissvale 1,049 

Swoyersville 70 

Tamaqua 749 

Tarentum 1,217 

Taylor... 200 

Throop 83 

Titusville 680 

Turtle Creek. 1,090 

Tyrone 967 

Uniontown 1,110 

Vandergrift 1,630 

Warren.. 1,105 

Washington 2,175 

Waynesboro 538 

West Chester 911 

West Hazleton Notre- 

ported. 

West Pittston Not re- 
ported. 

Wilkes-Barre 6,432 

Wilkinsburg 4,494 

Williamsport 3,957 

Wilmerding.. 935 

Windber 810 

Winton... 17 

Woodlawn.. 1,763 

York. 4,125 

Warren 340 

Warwick... 802 

West Warwick. 798 

Westerly 953 

Woonsocket 3,218 



Rock Hill 496 

Spartanburg... 1,484 

Sumter 623 

Union 222 



Watertown. 
Yankton 



847 
396 



Memphis 16,631 

Mornstown 290 

Murfreesboro 325 

Nashville 12,610 



Port Arthur 3,239 

Ranger 625 

San Angelo 725 

San Antonio 11 970 

San Benito 218 

Sherman 1,015 

Sulphur Springs 210 

Taylor 563 

Temple 845 

TerreU. 460 

Texarkana 943 

Tyler... 945 

Vernon. 345 

Victoria 488 

Waco.... 3,323 

Waxahachie.. 508 

Weatherford 173 

Wichita Falls... 4,368 

Yoakum 470 



266 



STATISTICS OF INCOME 



Table 16. — Personal returns by cities, calendar year 1922 — Continued 



Cities 
Brigham. 
Logan 



UTAH 

Returns I Cities Returns 

182 Ogden 3,370 

427 Provo , 589 



Cities Returns 

Salt Lake City 13, 112 



Barre 

Bennington. 
Brattleboro. 



VERMONT 

707 I Burlington 1,985 

910 Montpelier 635 

908 Rutland 1,617 



St. Albans 

St. Johnsbury. 
Springfield 



876 
£93 
371 



Alexandria 1,963 

Bristol 414 

Charlottesville 621 

Clifton Forge 414 

Covington 345 

Danville 1,587 

Fredericksburg.. 311 



Aberdeen 2,210 

Anarcortes. 255 

Bellingham 1,900 

Bremerton.- 1,000 

Centralis 800 

Everett 2,500 



VIRGINIA 

Hampton 759 

Harrisonburg 311 

Lynchburg 2,484 

Newport News 2,156 

Norfolk 13,962 

Petersburg 1,449 

Portsmouth 3,476 

WASHINGTON 

Hoquiam 1,235 

Olympia 1,020 

Port Angeles 500 

Puyallup 510 

Seattle 36, 845 

Spokane 12,375 



Pulaski.. 173 

Richmond 16,849 

Roanoke 6,143 

South Norfolk 173 

Staunton 552 

Suffolk 449 

Winchester 381 



Tacoma 11,530 

Vancouver 850 

Walla Walla 2,000 

Wenatchee.. 1,400 

Yakima 2,720 



Bluefleld 1,802 

Charleston 6,121 

Clarksburg 2,586 

Elkins 434 

Fairmont 2,391 

Grafton 913 



WEST VIRGINIA 

Huntington 5,073 

Keyser__ 433 

Martinsburg 751 

Morgantown 1,581 

Moundsville 691 

Parkersburg 2,743 



Princeton 679 

Weston... 623 

Wheeling 7,197 

WiUiamson 786 



WISCONSIN 



Antigo 670 

Appleton 2,189 

Ashland 825 

Baraboo 675 

Beaver Dam. 700 

Beloit 1,960 

Chippewa Falls.. 690 

Cudahy 460 

De Pere 240 

Eau Claire 1,920 

Fond du Lac 2,320 

Green Bay 3,050 

Janesville 1,880 

Kaukauna 584 



Kenosha 

La Crosse... 

Madison 

Manitowac. 
Marinette. . 
Marsbfield.. 

Menosha 

Menomouie. 

Merrill 

Milwaukee.. 

Neenah 

Oshkosh 

Portage 

Racine 



4,640 

2,900 

5,360 

1,480 

678 

545 

595 

380 

420 

59, 979 

865 

2,538 

610 

6,260 



Rhinelander 625 

Sheboygan 2,890 

South Milwaukee 760 

Stevens Point. 1,060 

Stoughton 510 

Superior 3,275 

Two Rivers 640 

Watertown 880 

Waukesha 1,085 

Wausau.. 1,560 

Wauwatosa 1,720 

West A His 1,480 

Wisconsin Rapids 627 



Casper 3,840 

Cheyenne.. 2,045 



WYOMING 

Laramie 1,340 I Sheridan. 

Rock Springs 1,295 1 



1,180 



SUPPLEMENT 



10503°— 25t 18 267 



DISTRIBUTED AND UNDISTRIBUTED EARNINGS OF CORPORATIONS 
REPORTING NET TAXABLE INCOME OF $2,000 AND OVER IN 1922 

[Reprint of Senate Document 85, 68th Congress, 1st session, prepared in response to Senate Resolution 

110 of January 7, 1924] 

EXPLANATORY NOTES 

The tables are compiled from income-tax returns filed by corporations reporting 
net taxable income of $2,000 and over for either the calendar year ended December 
31, 1922, or fiscal year terminating prior to July 1, 1923, and embrace the data 
from all available returns received by the department from the offices of the 
collectors of internal revenue up to January 7, 1924, the date of Senate Resolu- 
tion 110. There are included in addition to returns reporting net taxable income 
for the year, such returns as had net income but showed no net taxable income 
after deducting prior year losses. Respecting such returns the net income for 
the year in excess of the prior year losses is treated for the purposes of these tables 
as net taxable income. 

The returns as entered on the tables are segregated into two main divisions: 

A. Returns having schedules completely filled out. 

B. Returns having schedules incompletely filled out — data fragmentary 

excepting the item of net income. 
The returns in division "A" having schedules completely filled out are again 
segregated into four minor divisions. 

1. Corporations reporting net taxable income, also net book profit for the 

year and paying cash dividends, distributed by groups according to 
the percentage of cash dividends to net book profits for the year. 

2. Corporations reporting net taxable income, also net book profit but not 

paying cash dividends. 

3. Corporations reporting net taxable income but book loss, although 

paying cash dividends. 

4. Corporations reporting net taxable income but book loss, and not paying 

cash dividends. 
Under each of the segregations the following information is shown: 
Number of returns. 

Net taxable income (gross income less deductions as defined in the reve- 
nue act). 
Net book profit for the year before any adjustments are made therein. 
Cash dividends paid during the year. 
Stock dividends distributed during the year. 
Surplus and undivided profits at the close of the year. 
Capital impairment — deficit at the close of the year. 
Wherever the item of paid-in surplus was so stated on the returns it was not 
included in the amounts shown in the tables as surplus and undivided profits at 
the close of the year. 

The tables follow the order prescribed in Senate Resolution 110 and correspond 
as far as possible to the industrial divisions in Table 9, on pages 58-65, inclusive, 
of the "Statistics of income" from the returns of net income for 1921. In several 
instances, however, it was necessary to combine two or more industrial divisions, 
owing to the returns in some of the distributions being so few that the identity 
of individual concerns was recognizable. 

The classification of the returns by industrial divisions was based on the 
predominant business of each corporation in so far as it could be ascertained. 
The classification, therefore, of consolidated returns, as well as the returns of 
independent corporations embracing several distinct industrial activities, was 
necessarily governed bj' the major business activity. 

The data are from returns as originally filed by the corporations and prior to 
audit by the department. 

268 



STATISTICS OF INCOME 269 

RBSOLXTTION 

Resolved, That the Secretary of the Treasury be, and he is hereby, directed to 
furnish to the Senate information regarding the distributed and undistributed 
portions of the earnings or profits of corporations (including gains and profits 
and income not taxed) accumulated during the taxable years for which returns 
have been made or information furnished during the calendar year 1923, showing 
such earnings or profits of such corporations upon business done during the 
calendar yesLV 1922, or for any fiscal year for which information regarding such 
earnings or profits with respect to which information has been furnished in returns 
filed during the calendar year 1923, in tabular form as follows, to wit: 

First. It is desired that all corporations reporting net income shall be classified 
with respect to industries substantially as was done under the direction of the 
Commissioner of Internal Revenue, as reported in Table 9 on pages 58 to 65, 
inclusive, of the "Statistics of Income from Returns of Net Income for 1921," 
and for each class of industries as reported by serial numbers from 1 to 165, 
inclusive, of said statistics. 

Second. The number of corporations in each class as indicated by said serial 
numbers which have distributed or ordered to be distributed to its stockholders 
of such earnings or profits accumulated during the taxable year for which the 
returns were made — 

(a) Less than 10 per centum of such earnings or profits, 

(b) 10 per centum and less than 20 per centum of such earnings or profits, 

(c) 20 per centum and less than 30 per centum of such earnings or profits, 

(d) 30 per centum and less than 40 per centum of such earnings or profits, 

(e) 40 per centum and less than 50 per centum of such earnings or profits, 

(f) 50 per centum and less than 60 per centum of such earnings or profits, 

(g) 60 per centum and less than 70 per centum of such earnings or profits, 
(h) 70 per centum and less than 80 per centum of such earnings or profits, 
(i) 80 per centum and less than 90 per centum of such earnings or profits, 
(j) 90 per centum or more of such earnings or profits- 
together with the total amount of such earnings or profits distributed or ordered 
to be distributed in each indicated percentage and the total amount of such 
earnings or profits not distributed or ordered to be distributed. 

Third. That such information as above requested be arranged in such tabular 
form as will clearly show the information requested in conformity as nearly as 
may be practicable with the plan used in the Statistics of Income above referred 
to, together with totals pertaining to each group of industries according to the 
style and form used in said statistics. 



270 



STATISTICS OF INCOME 



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STATISTICS OF INCOME 



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STATISTICS OF INCOME 



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