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

BOSTONPUBLicUBBftBV 



3 9999 06316 244 8 



TREASURY DEPARTMENT 
UNITED STATES INTERNAL REVENUE 

STATISTICS OF INCOME 
FROM THE RETURNS OF 
NET INCOME FOR 1923 



'^^,J/^<V 



f. S. SUremHTENDENT OF DOCUMENTS 

OCT 21 19^3 



TREASURY DEPARTMENT 

UNITED STATES INTERNAL REVENUE* 



STATISTICS OF INCOME 



FROM 



RETURNS OF NET INCOME FOR 1923 

INCLUDING STATISTICS FROM FEDERAL ESTATE TAX RETURNS 
AND FEDERAL GIFT TAX RETURNS 



COMPILED UNDER THE DIRECTION OF THE 

COMMISSIONER OF INTERNAL REVENUE 

BY THE 

STATISTICAL DIVISION, INCOME TAX UNIT 




e/ 



WASHINGTON 

GOVERNMENT PRINTING OFFICE 

1925 



v^\l' 



' [q v3 



». S. SUPtRlMTENOENT Of DOCUKEMW 
OCT 21 \^:'^^ 



ADDITIONAL COPIES 

OF THIS PUBUCATION MAT BE PROCUEED FROM 

THE SUPEEINTENDENT OF DOCUMENTS 

GOVERNMENT PRINTING OFFICE 

WASHINGTON, D. C. 

AT 

30 CENTS PER COPY 



• •'i.^?; re! 



CONTENTS 

Chart: Pago 

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

filed for the calendar year ended December 31, 1923 Frontispiece 

Official transmittal 1 

Personal and corporation income-tax returns 1 

Aggregate net income and total tax for each of the years 1917-1923- _ 1 

Personal income-tax returns, 1923 2 

Distribution by States and Territories and by population 2 

Text table — Personal returns by States and Territories and per 

capita distribution, calendar year 1923 2-3 

Reduction of income tax payable in 1924 4 

Simple and cumulative distribution, by income classes 4 

Text table — Simple and cumulative distribution of personal 

returns, by income classes, calendar year 1923 4—5 

Classification by sex and family relationship 5 

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

relationship, calendar year 1923 5 

Income exempt from normal tax 6 

Text table — Net income exempt from and amount subject to 

normal tax, personal returns, calendar year 1923 6 

Sources of income 6 

Text table — Distribution by sources, personal income, calendar 

year 1923 . 6 

Sources of income and deductions by income classes 7 

Text tables- — 

Distribution by sources of income and deductions, by income 

classes, calendar year 1923 7 

Distribution of personal income, by sources and income 

classes, calendar year 1923 _ 8 

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

in percentages, calendar year 1923 9 

Income from business 9 

Text table — Income reported from business pursuits, personal 

returns, calendar year 1923 9 

Partnership returns of income, 1917-1923 10 

Corporation income-tax returns, 1923 10 

Corporations distributed by industrial groups 10 

Text table — Distribution of corporations by industrial groups and 
by those reporting net income and those reporting no net in- 
come, calendar year 1923 10-11 

> Dividend distribution, corporation returns 12 

Text table— Dividends paid shareholders on the capital stock of 

corporations, calendar j^ear 1923 12 

Receipts and disbursements, corporation returns 12 

Text tables — 

Corporation receipts and disbursements distribued by 
sources of income and nature of deductions and by indus- 
trial divisions, calendar year 1923. Grand summary of 

all corporation returns 13-15 

Corporation receipts and disbursements, distributed by 
sources of income and nature of deductions and by indus- 
trial divisions, calendar year 1923. Corporation returns 

reporting net inccme 16-18 

i^ Corporation receipts and disbursements, distributed by 

tf sources of income and nature of deductions and by indus- 

^■L. trial divisions, calendar year 1923. Corporation returns 

^^K. reporting no net income 19-21 

^^■. Corporation receipts and disbursements, aggregate for all 

^Hj' corporations, distributed by sources of income and nature 

^^K of deductions and bv industrial divisions, expressed in per- 

^Hl centages, calendar year 1923. Grand summary of all 

^Ip' corporation returns 22-24 

III 



IV CONTENTS 

Corporation income-tax returns, 1923 — Continued. Page 

Corporation returns, distributed by size of net income 25 

Text table — Corporation returns, distributed by size of net in- 
come, calendar year 1923 25 

Income returns by States 25 

Combined personal and corporation income and tax 25 

Text table — Personal and corporation income and tax by States 

and Territories, calendar year 1923 25-26 

Income from foreign investments and returns of aliens 26 

Text tables — 

Income from sources within the United States and its possessions. 26 

Income from sources in foreign countries 27 

Summary of income and tax reported by years 27 

Text tables — - 

Number of personal returns, calendar years 1914-1923, by income 

classes 27-28 

Returns of net income by years, personal and corporation 28 

Income-tax yield by years, personal, partnership, and corpora- 
tion 29 

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

1923, by income classes 29-30 

Personal returns, tax yield for calendar years 1916-1923, by 

income classes 30 

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

per individual, calendar years 1916-1923, by income classes. _ 31 
Personal returns, income by sources for calendar years 1916-1923. 32 

Personal returns, by years— State tables 33 

Personal returns, by counties and cities 33 

Federal estate tax 33 

Estate-tax returns filed 3i 

Text tables, A-G: 

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

estate, showing form of property and nature of de- 
ductions 36-41 

B. Returns of resident decedents, distributed by size of net 

estate 42 

C. Returns of nonresident decedents, distributed by size of 

net estate 42 

D. Simple and cumulative distribution, by size of net 

estate — 

Aggregate resident and nonresident decedents 43 

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

the returns of resident decedents 44-47 

F. Returns of resident decedents, distributed by size of net 

estate, age, and sex, and single or married 48-50 

G. Returns of resident decedents, distributed by States and 

Territories 51-52 

Returns filed for the period from September 9, 1916, to 

December 31, 1924 53 

Pederal^gift tax 53 

Federal-gift tax returns 53 

Text tables, A and B: 

A. Federal gift-tax returns of resident donors for the calendar 

year 1924 54 

B. Federal gift-tax returns of nonresident donors for the 

calendar year 1924 54 

basic tables 

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

1. Distribution by States 56-58 

2. Distribution by income classes 59-60 

3. Simple and cumulative distribution by income classes 61-63 

4. Sex and family relationship — Distribution by States 64-67 

5. Sex and family relationship — Distribution by income classes. 68-71 

6. Distribution by sources and by States 72-74 

7. Distribution by sources and by income classes 75-77 



CONTENTS V 

Personal income-tax returns — Continued. Page 

States and Territories tables, 13, 14 — 

13. Distribution by income classes 136-202 

14. Returns by years 203-211 

Counties and cities tables, 16, 16 — 

15. Distribution by income classes by counties 212-236 

16. Distribution by cities , 236-245 

Corporation income-tax returns: 

United States tables, 8, 9, 11 — 

8. Distribution by States 78 

9. Distribution by industries 79-86 

11. Distribution by size of net income by industrial groups 118-120 

States and Territories tables, 10, 12 — 

10. Distribution by industrial groups , 87-117 

12. Returns by years 121-135 



1 



—fcip'^- 't i^^ii ^ i ■" wJJ t 'V ^ ' «■■ ■ ■ ii '^ i ■ 



Chabt Shovino by Ikcomz Classes 

The Number of PEifsoNAL Income Tax I^etuj^ns Filed 


For the Calendji/R Yejj^r.. x.nde,d Decemseic -?•/, 2923 


1 Thousands l\ 


Income Classes °s$ssss;ssg 


oooooooooooooooooooooootiooooooooooooooooooooooUooo 1 
pj^(0(Oo<Nf'*<i>a>ocM'«t^«iO(yTt«)a>of^-**^<3>o<NjTj-a)<pofy'^«><oo'M^u><oo<M'**<»o«^in»o<»o 










-««» 




issii^ii 


11 




^i 


~£iiJii 






IllliilllliiliSlli 


11 




SVT 








1 


1 1 M M 


Ml 1 




'^ T '" " 






- ■ - v. — 1 - „ _L ± . _ 


6,000 • 7,000 ^^Mpii 


IM 


SONAL ISCOXK. TmRETUI 


UStlLEB I'OH.JHZ LMZmi^riAi 




7,000 ■ 8,000 Mf ill 


— 


Ikcokc Classes HV 
Undeb. .+ 1 , nnn 


roEj^or Jlgnifjis 


fi,000 • 9,000 III j 




368,102 


9,000 ' 10,000 i|l 




2 
3 

S 
6 

7 

a 

9 

10 

12 
13 

IS 
20 
2J 

SO 
« 
70 

eo 

90 
100 
ISO 

zoo 

250 

400 
500 
750 

FOO 
000 

000 


000 • 

000 • 

000 • 

000 • 
000 • 
000 • 
000 ' 
QOO ■ 

000 ■ 

000 ■ 
000 ■ 

ooo ■ 

000 • 
000 • 
000 ■ 
ooo ■ 
000 - 
000 - 
000 ■ 

000 - 
000 ■ 
000 • 1, 

000 ■ z, 
000 ■ 3, 
000 ■ 4, 
000 " 5, 


3. ooo 

4,000 




2,470,970 r 


10,000 ■ 11,000 ^M 






592,166 


11,000 " 12,000 III 








unnn 

1(1 MK 

1 1 ono 




12,000 " 13,000 II 




49,0«S 


13,000 ■ 14,000 ■ 




29,971 


14,000 " 15,000 ff 




1 3 , nun 
l4,onn 
n nnn 
20.000 
7S 000 


1 9,*92 


15,000 " 20,000 illl 




13,967 


20,000 ■ 25,000 ■ 






30,000 
40,000 
?l),ODO 

en OOO 




25,000 " 30,000 II 




16,441 


30,000 " 40,000 1 1 




4 «4t 


40,000 - 50,000 E 




90,000 

90 ,000 


i,«ai 

1,41C 


50,000 ■ 60.000 1 




1 OOI 


50,000 
?oo,non 

? 50, 000 


2.339 _ L 


60,000 " 70,000 1 




Tin 

349 . 


70,000 ■' 80,000 




300,000 

t-00,000 




203 
711: 


80,000 " 90,000 




fOO,000 

7SO,000 


111 II M 1 1 M M 1 M I i 1 1 1 1 1 M 1 M M III 1 1 M 1 1 II 




lol 


90,000 ■ 100,000 


, 


100,000 
TOO ooo 


39 


100,000 ■ 150,000 


i 


500,000 

)00,00O 




I' 1 


150,000 ■ 200,000 


3 


300,000 

300,000 




t 


200,000 " 250,000 


5 


000 nnn iNn nvFB. 

Total 

Hecapitulation 

OINT HCTUHNI or HIUBONDS AND 
WIVK, WITH Olt WITHOUT OCPENDENT 
CHILDl^CN, INCLUDING HUSBANDS 
WHOSE WIVES, TH0U6H LIVING WITH 
THFM rii FD -irpaBiTr OfriiPH* 


4 


250,000 " 300,000 




it 


300.000 • 400,000 






400,000 " 500,000 




] 


500,000 ■ 750,000 


J 




750,000 " 1,000,000 






1,000,000 " 1,500,000 


VV 


_ 4,501,729 


1,500,000 ■ 2,000,000 


Men- HEAD5 or raMjLiES 




I70,S73 1 


2,000,000 •• 3,000,000 


It 


OMEN - HE/IDS 
LL OTHEIt-ME 
LL OTHEI^- VI 


OF FAMILIES 


i;7;669 II 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 II 1 II II II 1 M 1 1 1 Ijll 1 1 1 1 1 II 


3,000,000 • 4,000,000 


C 


^OMFN 


718,080 


4,000,000 " 5;ooo.ooo 




Total 
1 1 1 1 1 1 1 M 1 1 1 1 1 1 1 1 1 1 


_ 7, 699,321 


5,000,000 AND OVEB^ 


1 i-r 




OOOOOOOOO OO 
r,i-rJ<£>eOO<NJTtlO flOo 


240 
260 
280 
300 
320 
3 40 
360 
380 
400 
420 
440 
460 
480 
500 
S20 
540 
560 
580 
600 
620 
640 
660 
680 
700 
720 
740 
760 
780 
BOO 
820 
840 
6 60 
880 
900 
920 
940 
960 
980 
1 000 
1 020 
1 040 
10 60 
1080 
1 1 00 
1 1 20 

2460 
2480 
2500 


1 


Thousands \\ Jj 



64441—25. (Face p. 1) 



STATISTICS OF INCOME, CALENDAR YEAR 1923 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, September 25, 1925. 
Sir: I have the honor to transmit herewith the following statistics 
compiled from the returns of individuals, corporations, and partner- 
ships reporting net income for the calendar year ended December 31, 
1923,|which returns were filed in 1924. There are likewise included 
Jierein tables prepared from the Federal estate-tax returns and Fed- 
<eral J gift-tax returns filed from January 1 to December 31, 1924, 
inclusive. 



PERSONAL AND CORPORATION INCOME-TAX RETURNS 

The number of personal returns filed was 7,698,321, the aggregate 
net income $24,840,137,364, and the tax $663,651,505. The figures 
:given herein are as revised and differ from those contained in the 
Preliminary Report, Statistics of Income, in which there was a 
duplication of the returns in several of the income classes having net 
income in excess of $5,000, with a shortage in the classes showing net 
income of less than $5,000. As compared with 1922, the returns for 
1923 show an increase of 910,840, or 13.42 per cent, and an increase 
in total net income amounting to $3,503,924,834, or 16.42 per cent, 
^but a decrease of $197,405,803, or 22.93 per cent, in the total tax. 
^ The number of corporations filing income-tax returns was 398,933, 
of which 233,339 reported net income amounting to $8,321,529,134 
and income tax of $937,106,798. 

For the calendar year 1922 the number of corporation returns 
was 382,883, of which 212,535 reported net income totaling $6,963,- 
■811,143 and tax aggregating $783,776,268. 

The aggregate net income and total tax (personal and corpora- 
tion) for each of the years 1917-1923, inclusive, are as follows: 





Net income 


Tax 


Tear 


Amount 


Increase or 
decrease (— ) 


Income tax 


War-profits 
and excess- 
profits tax 


Total 


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 
33, 161, 666, 498 




$1, 093, 941, 202 


$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 
1, 600, 758, 303 




1918 

1919 

1920 

1921 

1922 

1923 


-$96, 592, 814 
4, 984, 759, 302 
2, 367, 374, 090 
-7, 725, 023, 655 
4, 386, 763, 332 
4, 861, 642, 825 


1, 780, 920, 318 
2, 013, 165, 992 
1,711,561,978 
1, 085, 830, 727 
1, 636, 367, 462 
1, 600, 758, 303 


$i, 452, 547, 534 

-841, 514, 575 

-744, 683, 353 

-1, 279, 325, 791 

223, 871, 038 

-44, 075, 273 









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 on July 1, 1923, as. 
estimated by the Bureau of the Census. The proportion of the popu- 
lation filing returns was 6.94 per cent. The per capita net income 
reported was $223.79 and the per capita income tax was $5.98. For 
the preceding year, based on the estimate of population as of July 
1, 1922, the proportion of the population filing returns was 6.2(> 
per cent, the per capita net income reported was $194,72, and the per 
capita tax was $7.86. 

The average net income per return for 1923 was $3,226.70, the 
average amount of tax $86.21, and the average tax rate 2.67 per cent» 



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

year 1923 





Population 
as of July 1, 

1923 (Bu- 
reau of the 
Census 

estimate) 


Per 
cent of 
popula- 
tion 
filing 
returns 


Returns 


Net income 


Tax 


State or Territory 


Number 


Per 

cent 

of 

total 


Amount 


Per 

cent 

of 

total 


Amount 


Per 

cent 

of 

total 


Alabama 


2,423,912 
380, 960 

1, 816, 287 

3, 805, 153 
990, 320 

1, 476, 483 
230,460 
475, 966 

1, 046, 287 

2, 999, 196 
272, 392 
470, 179 

6, 790, 524 

3, 013, 134 
2, 468, 643 
1, 797, 489 
2,462,317 
1, 849, 746 

777, 259 
1, 505, 295 

4, 027, 545 
3, 977, 821 
2,499,396 
1,790,618 
3,443,971 

611,199 

1, 333, 922 

77, 407 

447, 592 

3, 378, 963 

372, 265 

10, 843, 661 

2, 686, 325 
672, 041 

0,117,122 
2, 162, 079 

823, 270 
9, 100, 326 

626, 672 
1, 744, 408 

655, 532 
2, 393, 077 
4, 939, 630 

476, 812 

352, 428 
2,398,441 
1,489,034 
1,551,150 
2, 739, 574 

211,864 


2.11 
6.01 
1.97 

13.59 
7.31 

10.15 
8.33 

15.92 
4.74 
2.38 
4.56 
5.32 
9.96 
5.94 
5.50 
4.80 
3.21 
3.65 
6.23 
8.49 

10.31 
8.80 
5.38 
1.56 
5.58 
7.00 
5.29 

13.52 
8.24 
8.68 
3.28 

11.27 
2.54 
2.69 
7.57 
3.25 
8.40 
8.14 

10.68 
1.62 
3.35 
2.89 
4.06 
6.34 
6.17 
3.23 
9.14 
5.75 
7.08 

10.97 


51,049 
22, 899 

35, 788 
517, 109 

72, 366 

149, 820 

19, 202 

75, 796 

49, 591 

71,341 

12, 421 

25, 012 

676, 489 

178, 831 

135, 864 

86, 291 

79, 091 

67, 440 

48, 435 

127, 770 

415, 100 

350, 072 

134, 360 

27, 851 
192, 282 

42,809 
70, 545 
10, 467 

36, 876 
293, 503 

12, 202 

1,221,654 

68, 191 

18, 054 

463,017 
70, 189 
69, 123 

740, 478 
66, 965 

28, 225 
21, 928 
69, 081 

200, 683 
30, 242 
21, 752 
77,451 

136, 057 
89, 263 

194, 050 
23,246 


0.66 

.29 

.46 

6.72 

.94 

1.95 

.25 

.98 

.64 

.93 

.16 

.32 

■ 8.79 

2.32 

1.76 

1.12 

1.03 

.88 

.63 

1.66 

5.39 

4.55 

1.75 

.36 

2.50 

.56 

.92 

.14 

.48 

3.81 

.16 

15.87 

.89 

.23 

6.01 

.91 

.90 

9.62 

.87 

.37 

.28 

.90 

2.61 

.39 

.28 

1.01 

1.77 

1.16 

2.52 

.30 


$159, 064, 390 

59,526,474 

109, 793, 634 

1, 697, 902, 803 

200, 572, 724 

473, 804, 719 

57, 186, 685 

284, 622, 234 

156, 500, 260 

222, 888, 344 

42, 829, 250 

58, 393, 333 

2, 272, 960, 122 

510, 507, 072 

363, 242, 331 

215, 346, 538 

214, 415, 879 

213, 802, 450 
142, 964, 209 
401, 259, 584 

1,413,015,994 

1, 041, 933, 086 

372, 376, 782 

83,494,009 

605, 275, 520 

99, 255, 947 

195,152,562 

25,711,611 

104,852,122 

1, 050, 741, 177 

32, 607, 610 

4,56.5,314,898 

206, 638, 618 

42, 973, 996 

1, 457, 696, 567 

221,293,177 

189, 854, 013 

2,478,751,471 

214, 749, 602 
87,031,355 
50, 170, 861 

226, 033, 948 

613, 494, 900 

79,943,306 

64,800,009 

242,586,945 

351,985,059 

260, 343, 202 

547, 039, 928 

57,376,054 


0.64 

.24 

.44 

6.84 

.81 

1.91 

.23 

1.15 

.63 

.90 

.17 

.24 

9.15 

2.05 

1.46 

.87 

.86 

.86 

.58 

1.61 

5.69 

4.19 

1.50 

.34 

2.44 

.40 

.78 

.10 

.42 

4.23 

.13 

18.39 

.83 

.17 

5.87 

.89 

.76 

9.98 

.86 

.35 

.20 

.91 

2.47 

.32 

.26 

.98 

1.42 

1.05 

2.20 

.23 


$2, 840, 975 

603, 100 

2, 050, 416 

39, 958, 780 
3, 267, 732 

11, 199, 184 
1, 402, 093 
8, 083, 050 
3, 693, 955 

3, 766, 159 

1, 319, 276 
426, 196 

62,880, ]•- 9 
7, 882, 768 
4, 126, 470 
2, 118, 957 
3,723,960 
4,438,454 

2, 785, 696 
11,540,437 
42, 527, 993 
28, 051, 017 

7, 083, 527 

1, 685, 439 

13, 085, 218 

721, 406 

2, 534, 257 

241,291 

1,643,150 

30, 552, 642 

337, 354 

192,311,565 

4, 767, 257 
276, 288 

33, 061, 877 
3,909,926 
2, 891, 804 

73, 266, 630 

6, 658, 089 

1,555,315 

350,312 

4, 283, 805 

10, 678, 022 
725, 908 
1,332,822 
3, 669, 294 
3, 925, 801 
3, 875, 864 
9, 019, 076 
520, 769 


0.43 


Arizona . . 


.ffy 


Arkansas 


.31 


California 


6.02 


Colorado 


.4» 


Connecticut. 


1.6a 


Delaware 


.21 


District of Columbia. 
Florida . . 


1.22 
.56 


Georgia 


.57 


Hawaii . . . 


.20 


Idaho ... .. 


.06 


Illinois 

Indiana ... 


9.48 
1.19 


Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland. 


.62 
.32 
.56 
.67 
.42 
1.74 


M assachusetts 

Michigan 


6.41 
4.23 


Minnesota.. 


1.07 


Mississippi 


.25 


Missouri 


1.97 


Montana . 


.11 


Nebraska . . 


.38 


Nevada. . . 


.04 


New Hampshire 

New Jersey 


.25 
4.60 


New Mexico 

New York . 


.05 
28. 98, 


North Carolina 

North Dakota 

Ohio 


.72 

.04 

4. 98 


Oklahoma 


.59' 


Oregon 


.44 


Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 


11.04 
1.01 
.23 
.05. 
.65. 


Texas 


1.61 


Utah 


.11 


Vermont 


.20' 


Virginia 


.55 


Washington' 

West Virginia 

Wisconsin 


.60 
.58 
1.36 


W yoming 


.08 


Total 


110,996,153 


6.94 


7,698,321 


100.00 


24,840,137,364 


100.00 


663, 651, 505 


100.00 






> Includes Alaska. 



















STATISTICS or INCOME 3 

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

year 1923 — Continued 



State or Territory 


Average 
net in- 
come per 
return 


Per capita 
net in- 
come 
reported 


Average 
income 
tax per 
return 


Per 
capita 
income 

tax 


Per cent of increase or de- 
crease (-) as to 1922 2 


Number 
of returns 


Net 
income 


Tax 




$3,115.91 

2, 599. 52 
3, 067. 89 

3, 283. 45 

2, 771. 64 
3, 162. 49 
2, 978. 16 

3, 755. 11 
3, 155. 82 
3, 124. 27 
3, 448. 18 
2, 334. 61 
3, 359. 94 
2, 854. 69 
2, 673. 57 
2, 495. 59 
2,711.00 
3, 170. 26 
2, 951. 67 
3, 140. 48 
3, 404. 04 
2, 976. 34 
2, 771. 49 
2, 997. 88 

3. 147. 85 

2, 318. 58 
2, 766. 35 
2, 456. 45 
2, 843. 37 

3, 580. 00 

2, 677. 23 

3, 737. 00 
3, 030. 29 
2, 380. 30 

3. 148. 26 
3, 152. 82 

2, 746. 61 

3, 347. 50 
3, 206. 89 
3, 083. 48 
2, 287. 98 
3, 272. 01 
3, 057. 03 
2, 643. 45 
2, 979. 04 
3, 132. 13 
2, 587. 04 
2, 916. 59 
2, 819. 07 
2, 468. 21 


$65. 62 

156. 25 
60.45 

446.21 
202. 53 
320. 90 
248. 14 
597. 99 
149. 58 
74.32 

157. 23 
124. 19 
334. 72 
169. 43 
147. 14 
119. 80 

87.08 
115.58 
183. 93 
266. 57 
350. 84 
261. 94 
148. 99 
46.63 
175. 75 
162. 39 
146. 30 
332. 16 
234.26 
310. 97 
87.75 
421. 01 
76.92 
63.94 
238.30 
102. 35 
230.61 
272. 38 
342.68 
49.89 
76.53 
94.45 
124. 20 
167. 66 
183. 87 
101. 14 
236.38 
167.84 
199.68 
270. 82 


$55. 65 
26.34 
57.29 
77.27 
45.16 
74.75 
73.02 

106. 64 
74.49 
52.79 

106. 21 
17.04 
92.95 
44.08 
30.37 
24.56 
47.08 
65.81 
57.51 
90.32 

102. 45 
80.13 
52.72 
60.52 
68.05 
16.85 
35.92 
23.05 
44.56 

104.10 
27.65 

157. 42 
69.91 
15.30 
71.41 
55.71 
41.84 
98.95 
99.43 
55.10 
15.98 
62.01 
53.21 
24.00 
61.27 
47.38 
28.85 
43.42 
46.48 
22.40 


$1.17 
1.58 
1.13 

10.50 
3.30 
7.59 
6.08 

16.98 
3.53 
1.26 
4.84 
.91 
9.26 
2.62 
1.67 
1.18 
1.51 
2.40 
3.58 
7.67 

10.56 
7.05 
2.83 
.94 
3.80 
1.18 
1.90 
3.12 
3.67 
9.04 
.91 

17.73 
1.77 
.41 
5.40 
1.81 
3.51 
8.05 

10.62 
.89 
.53 
1.79 
2.16 
1.52 
3.78 
1.53 
2.64 
2.50 
3.29 
2.46 


17.05 

14.04 

11.58 

22.85 

7.27 

16.65 

12.02 

-2.73 

19.41 

1.93 

7.10 

7.03 

10.09 

16.53 

3.03 

-.72 

13.53 

.70 

12.53 

15.22 

4.49 

30.64 

9.34 

3.54 

10.68 

12. 52 

4.51 

7.65 

16.01 

-2.76 

5.62 

10.78 

17.55 

-3.71 

26.85 

-2.60 

11.71 

25.98 

33.72 

5.19 

2.15 

8.69 

7.39 

10.68 

21.51 

8.29 

10.42 

28.43 

20.89 

5.93 


25.34 
22.84 
14.82 
25.07 

8.67 
17.94 

5.94 
23.04 
18.52 
11.76 
15.37 
14.12 
17.91 
19.73 

1.02 

2.03 

7.18 

4.98 
10.09 

3.73 
14.15 
30.83 

6.78 

8.46 
14.99 
18.30 

9.66 
14.80 
22.52 

1.79 
12.71 
11.06 
20.19 
-1.81 
27.99 

1.72 
17.76 
23.59 
25.28 
19.62 

2.49 
18.51 
12.38 
18.01 
25.45 
17.03 
17.12 
32.30 
36.19 
17.51 


-1.77 


Arizona 


-12,22 


Arkansas 


—11.41 


"California 


-8.73 


'Colorado 


-32. 89 


Cnnnpcticnt 


-14.71 


Delaware 


-23. 54 


District of C olumbla - 


-3.04 


Florida 


-9.01 


'Georgia-. 


-17.37 


Hawaii 


-4.91 


Idaho 


— 10.97 


Illinois- 


-18. 55 


-Indiana - 


-17.70 


Iowa - . . 


-24.51 


Kansas 


-34. 72 


Kentucky-. _ 


-20. 37 


Louisiana.- . . 


-17.09 


Maine 


—28.51 


Maryland 


-24. 89 


Massachusetts 


-26. 40 


Michigan - 


— 19. 77 


Minnesota 


-24. 80 


-Mississippi 


-6.55 


Missouri.- 


-18.08 


Montana- - -- 


-29. 91 


Nebraska 


-19.94 


-Nevada . 


-6.74 


New Hampshire. 


—22. 99 


-New Jersey 


—25. 45 


New Mexico 


— 12.09 


New York... 


-29. 80 


North Carolina 


-2.88 


North Dakota 


—39. 04 


■Ohio.. 


— 15.90 


'Oklahoma 


-39.04 


Oregon 


—31. 79 


Pennsylvania 


—21. 70 


Rhode Island 


-28.80 


South Carolina 


22.63 


South Dakota 


—36. 15 


Tennessee 


—12. 62 


Texas 


-24.37 


mah.... 


—24.06 


"Vermont 


— 15.30 


Virginia 

Washington i 

West Virginia 

W'isconsin 

Wyoming 


-25. 41 
-23.75 
-15.64 
-1.18 
-24.20 


Total 


3, 226. 70 


223.79 


86.21 


5.98 


13.42 


16.42 


-22. 93 



' Includes Alaska. 

2 Minus sign (— ) indicates decrease. 



54441— 25t- 



4 STATISTICS OF INCOME 

REDUCTION OF INCOME TAX PAYABLE IN 1924 (PERSONAL RETURNS) 

The taxes shown in the tabulations herein represent the amounts 
reported on the returns, less the 25 per cent reduction provided for 
in the revenue act of 1924, quoted below: 

Sec. 1200 (a). Any taxpayer making return, for the calendar year 1923, of 
the taxes imposed by Parts I and II of Title II of the revenue act of 1921 shall 
be entitled to an allowance by credit or refund of 25 per centum of the amount 
shown as the tax upon his return. 

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

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

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

year 192S 



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... 



Returns 



Simple distribution 



Number 

in each 

class 



368, 502 

2, 515, 324 

2, 470, 970 

1, 717, 628 

397, 630 

171, 801 

39, 832 

12, 452 

2,339 

1,301 

327 

141 

74 



Total 7,698,321 



Per cent 
of total 



4.79 
32.67 
32.09 
22.32 
5.164 
2.232 
.516 
.162 
.031 
.018 
.004 
.002 
.001 



100. 00 



Cumulative 
distribution 



Over the 
class below 



7, G98, 321 

7, 329, 819 

4, 814, 495 

2, 343, 525 

625, 897 

228, 267 

56, 466 

16, 634 

4,182 

1,843 

542 

215 

74 



Under the 
class above 



368, 502 
2, 883, 826 
5, 354, 796 
7, 072, 424 
7, 470, 054 
7, 641, 855 
7, 681, 687 
7, 694, 139 
7, 696, 478 
7, 697, 779 
7, 698, 106 
7, 698, 247 
7, 698, 321 



Cumulative 
percentage 



Over the 
class below 



100.00 
95.21 
62.54 
30. 45 
8.13 
2.966 
.734 
.218 
.056 
.025 
.007 
.003 
.001 



Under the 
class above 



4.79 
37.46 
69.55 
91.87 
97. 034 
99. 266 
99. 782 
99. 944 
99. 975 
99. 993 
99. 997 
99. 999 
100. 00 





Net income 


Income classes 


Simple distribution 


Cumulative distribution 


Cumulative 
percentage 




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 


$2.52,513,019 1.02 
3,083,428,617 | 14.83 
0, 009, 132, 445 24. 43 


$24, 840, 137, 364 

24, 587, 624, 345 

20,904, 115,728 

14, 835, 003, 283 

8, 373, 920, 332 

5, 655, 928, 803 

3, 097, 567, 214 

1, 746, 886, 740 

912, 988, 509 

632, 332, 296 

371, 748, 284 

247,179,090 

152, 071, 881 


$252, 513, 019 
3, 935, 941, 636 
10, 005, 074, 081 
16, 466, 217, 032 
19, 184, 208, 501 
21, 742, 570, 150 
23, 093, 250, 618 
23,927,148,855 
24, 207, 805, 068 
24, 468, 389, 080 
24, 592, 958, 274 
24, 088, 005, 483 
24, 840, 137, 364 


100. 00 

98.98 

84.15 

59.72 

33.71 

22.77 

12.47 

7.03 

3.67 

2.54 

1.49 

.99 

.61 


1.02 


$1,000 to .$2,000 


15.85 


$2,000 to .$3,000. 


40. 28 


$3,000 to $5,000.. 


6,401,142,951 

2, 717, 991, 529 

2,558,361,589 

1, 350, 080, 468 

833, 898, 237 

280, 656, 213 

200, .')84, 012 

124, 569, 194 

95, 107, 209 

152, 071, 881 


26.01 

10.94 

10.30 

5.44 

3.36 

1.13 

1.05 

.50 

.38 

.61 


66.29 


$5,000 to $10,000 


77. 23 


$10,000 to $2.'"),000 

$25,000 to $50,000 

$.50,000 to $100,000 

$100,0fX) to $150,000 

$] .50,000 to $300,000 

$.300,0<JO to $500,000 

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

$1,000,000 and over 


87.53 
92.97 
96. 33 
97.46 
98.61 
99.01 
99.39 
100.00 


Total 


24,840,137,364 100 nn 

























STATISTICS OF IlSrCOME 5 

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

year 1923 — Continued 



Income classes 



Tax 



Simple distribution 



Amount in 
each class 



Per cent 
of total 



Cumulative distribution 



Over tiie 
class below 



Under the 
class above 



Cumulative 
percentage 



Over 

the 

class 

below 



Under 

the 

class ' 
above 



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 



$316, 602 

18, 190, 038 

16, 570, 881 

45, 969, 794 

55, 480, 078 

103, 865, 711 

103, 600, 750 

108, 878, 597 

55, 719, 390 

62,104,203 

31, 668, 552 

25, 498, 434 

35, 788, 475 



0.05 
2.74 
2.50 
6.92 
8.36 
15.65 
15.61 
16.41 
8.40 
9.36 
4.77 
3.84 
5.39 



$663, 651, 505 

663, 334, 903 

645, 144, 865 

628, 573, 984 

582, 604, 190 

527, 124, 112 

423, 258, 401 

319, 657, 651 

210, 779, 054 

155, 059, 664 

92, 955, 461 

61, 286, 909 

35, 788, 475 



$316, 602 

18, 506, 640 

35, 077, 521 

81, 047, 315 

136, 527, 393 

240, 393, 104 

343, 993, 854 

452, 872, 451 

508, 591, 841 

570, 696, 044 

602, 364, 596 

627, 863, 030 

663, 651, 505 



100. 00 
99.95 
97.21 
94.71 
87.79 
79.43 
63.78 
48.17 
31.76 
23.36 
14.00 
9.23 
5.39 



663, 651, 505 



100. 00 



0.05 

2.79 

5.29 

12.21 

20.57 

36.22 

51.83 

68.24 

76.64 

86.00 

90.77 

94.61 

100.00 



CLASSIFICATION BY SEX AND FAMILY EELATIONSHIP (PERSONAL 

RETURNS) 

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

Distribution of personal returns, by sex and family relationship, calendar year 1923 



Family relationship 



Returns 



Number 



Per 

cent 



Net income 



Amount 



Per 
cent 



Tax 



Amount 



Per 

cent 



Joint returns of husbands and wives, 
with or without dependent chil- 
dren, 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 

AH other, women 

Community property income 

Total 



4, 505, 729 



170, 
413, 

157, 

1, 697, 

718, 

35. 



58.53 

2.22 
5.37 
2.05 
22.04 
9.33 
.46 



$16, 762, 983, 344 

849, 072, 012 
1, 191, 732, 079 

449,677,714 
3, 633, 625, 088 
1, 690, 728, 371 

262. 318, 756 



67.48 

3.41 
4.80 
1.81 
14.63 
6.81 
1.06 



$418, 258, 314 

46, 548, 422 
23, 658, 958 
10, 207, 976 
99, 193, 757 
54, 440, 299 
11,343,779 



7, 698, 321 



100. 00 



24, 840, 137, 364 \ 100. 00 



663, 651. 505 



63.02 

7.02 
3.56 
1.54 
14.95 
8.20 
1.71 



100.00 



6 STATISTICS OF INCOME 

INCOME EXEMPT FROM NORMAL TAX (PERSONAL RETURNS) 

The net income specifically exempt from normal tax through per- 
sonal exemptions, dividends, interest on Government 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 1923 



Distribution 


Amount 


Per 

cent 


Exemptions from normal tax: 

Personal exemption and credit for dependents .. 


$17, 284, 660, 685 

3, 126, 503, 482 

43, 941, 095 

305, 393, 768 




Dividends 




Interest on Government obligations not wholly exempt from tax 




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








Total 


20, 760, 499, 030 
2,862,007,314 




Less exemptions in excess of net income 








Net income exempt from normal tax 


17,898,491,716 ' 72 n.i 


Prior year losses 


34, 266, 149 
6, 907, 379, 499 


14 


Net income subject to normal tax .. . 


27.81 






Total net income 


24, 840, 137, 364 


100.00 







SOURCES OF INCOME (PERSONAL RETURNS) 

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

Distribution by sources, personal income, calendar year 192S 



Source of income 


Amount 


Per 
cent 


Personal industry: 

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


$14, 230, 208, 826 
7, 587, 171, 983 


48.53 


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


25.88 






Total 


21, 817, 380, 809 


74.41 






Property: 


1, 816, 280, 109 
2, 558, 763, 403 
3, 126, 503, 482 


6.20 


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


8.73 




10.66 






Total 


7, 501, 546, 994 


25.59 






Total income 


29, 318, 927, 803 
4, 478, 790, 439 


100.00 


General deductions 


15.28 






Net income 


24, 840, 137, 364 


84.72 







STATISTICS OF INCOME 7 

SOURCES 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 1923 



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 



Total income 



Income from personal 
industry 



$483, 

4, 487, 

6, 825, 

7, 505, 

3, 183, 

3, 060, 

1, 630, 

1,013, 

349, 

320, 

156, 

121, 

178, 



950, 988 
829, 542 
665, 757 
722, 017 
407, 871 
945, 346 
971, 585 
160, 890 
042, 129 
822, 772 
855, 329 
599, 034 
954, 543 



29, 318, 927, 803 



$320, 

3, 820, 

5, 831, 

5, 912, 

2, 309, 

1, 875, 

832, 

453, 

143, 

128, 

63, 

45, 

81, 



290, 516 
026, 487 
270, 426 
513, 390 
003, 302 
535, 776 
183, 086 
722, 206 
440, 001 
852, 230 
361, 161 
623, 024 
559, 204 



Per cent 
of total 
income 
in each 
class 



66.18 
85.12 
85.43 
78.77 
72.53 
61.27 
51.02 
44.78 
41.10 
40.16 
40.39 
37.52 
45.58 



Income from property 



Amount 



21, 817, 380, 809 



74.41 



$163, 660, 472 

667, 803, 055 

994, 395, 331 

1, 593, 208, 627 

874, 404, 569 

1, 185, 409, 570 

798, 788, 499 

559, 438, 684 

205, 602, 128 

191, 970, 542 

93, 494, 168 

75, 976, 010 

97, 395, 339 



7, 501, 546, 994 



Per cent 
of total 
income 
in each 
class 



33.82 
14.88 
14.67 
21.23 
27.47 
38.73 
48.98 
55.22 
58.90 
59.84 
59.61 
62.48 
54.42 



25.59 



Income classes 



General deductions 



Amount 



Net income 



Per cent 
of total 
income Amount 

in each 
class 



Per cent 
of total 
income 
in each 
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 

$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. - 



$231, 

804, 

756, 

1, 044, 

465, 

502, 

280, 

179, 

68, 

60, 

32, 

26, 

26, 



437, 969 
400, 925 
533,312 
579, 066 
416, 342 
583, 757 
291, 117 
262, 653 
385, 916 
238, 760 
286, 135 
491, 825 
882, 662 



47.82 I 

17.93 ! 

11.09 I 

13.92 

14.62 

16.42 

17.19 

17.69 

19.59 

18.77 

20.58 

21.79 

15.02 



Total.. 4,478,790,439 



15.28 



$252, 

3, 683, 

6, 069, 

6, 461, 

2, 717, 

2, 558, 

1, 350, 

833, 

280, 

260, 

124, 

95, 

152, 



513, 019 
428,617 
132,445 
142, 951 
991, 529 
361, 589 
680, 468 
898, 237 
656, 213 
584,012 
569, 194 
107, 209 
071, 881 



52.18 
82.07 
88.91 
86.08 
85.38 
83.58 
82.81 
82.31 
80.41 
81.23 
79.42 
78.21 
84.98 



24, 840, 137, 364 



84.72 



8 



STATISTICS OF 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 1923 



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 


.$181, 429, 314 

3, 064, 842, 454 

4, 366, 940, 370 

3, 450, 029, 457 

1,410,310,370 

1, 049, 088, 266 

410, 302. 509 

190, 627, 723 

49, 185, 242 

33, 663, 760 


$111,941,484 

611,194,913 

1, 129, 816, 219 

1, 810, 340, 762 

494, 186, 718 

342, 403, 807 

137, 018, 164 

62, 043, 591 

13, 135, 229 

10, 377, 528 

4, 399, 391 

2, 986, 037 

3, 189, 564 


$16, 628, 895 

106,404,716 

209, 533, 428 

420, 726, 547 

260, 382, 324 

297, 610, 667 

178, 060, 337 

108, 261, 501 

38, 528, 186 

29, 299, 189 

10, 176, 483 

5, 259, 832 

1, HI, 843 


$10,290,823 

37, 584, 404 

124, 980, 409 

231, 416, 624 

144, 123, 890 

186, 433, 036 

84, 465, 777 

30, 965, 321 

7, 410, 739 

5, 292, 362 

1, 758. 908 

1, 692, 746 

345, 821 




$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 


$22, 336, 299 


$50,000 to $100,000 


61, 824, 070 


$100,000 to $150,000 


35, 180, 605 


$150,000 to $300,000 


50, 219, 391 


.$300,000 to $500,000 


12, 767, 225 
6, 601, 660 
4, 420, 476 


34, 259, 154 


$500,000 to $1,000,000 


29, 082, 749 


$1,000,000 and over 


72, 491, 500 


Total.. 


14, 230, 208, 826 


4, 733, 033, 407 


1, 681, 983, 948 


866, 760, 860 


305, 393, 768 







Income classes 


Rents and 
royalties 


Interest and 

investment 

income 


Interest on 

Govern- 
ment obli- 
gations 
not wholly 
exempt 
from tax 


Dividends 


Fiduciary 


Total income 


Under $1,000 --. 


$73, 100, 676 

279, 341, 358 

434, 307, 082 

528,042,216 

195, 715, 072 

159, 579, 297 

77,313,139 

37,814,019 

13, 400, 027 

9, 098, 790 

3, 929, 252 

3, 866, 442 

772, 739 


$58, 837, 977 

280, 609, 941 

385, 748, 692 

586, 950, 197 

269, 313, 666 

279, 663, 757 

151, 761, 538 

89, 145, 152 

27, 941, 239 

25, 383, 659 

11,151,961 

7, 819, 885 

8,815,317 


$1, 061, 130 
2,121.467 
2, 534, 475 

7, 528, 895 
5, 334, 000 

8, 770, 002 
7,161,311 
4, 744, 467 
1, 276, 425 
1, 422, 930 

843, 903 
558, 782 
583, 308 


$27, 452, 383 
88, 184, 683 
146, 885, 704 
421, 345, 974 
346, 049, 308 
662,054,111 
520, 943, 686 
398, 551, 795 
153, 793, 991 
145, 421, 387 
72, 192, 197 
68, 241, 239 
85, 387, 024 


$3, 208, 306 

17, 545, 606 

24, 919, 378 

49, 341, 345 

57, 992, 523 

75, 342, 403 

41, 608, 825 

29, 183, 251 

9,190,446 

10, 643, 776 

5, 376, 855 

5, 489, 662 

1, 836, 951 


$483, 950, 988 


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


4, 487, 829, 542 


$2,000 to $3,000 


0, 825, 665, 757 


$3,000 to $5,000 


7, 505, 722, 017 


$5,000 to $10,000 


3, 183, 407, 871 


$10,000 to $25,000 


3, 060, 945, 346 


$25,000 to $50,000.. 


1, 630, 971, 585 


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

$100,000 to $150,000 

$1.50,000 to .$300,000 

$300,000 to $500,000. 

$500,000 to $1,000,000 

$1,000,000 and over. 


1, 013, 160, 890 
349, 042, 129 
320, 822, 772 
166, 855, 329 
121, 599, 034 
178, 954, 543 


Total 


1,816,280,109 2.183.142.981 


43, 941, 095 


3,126,503,482 


331,679,327 


29, 318, 927, 803 











STATISTICS OF INCOME 



9 



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 1923 













Capi- 






Inter- 
est on 


















tal net 




















Profits 


gain 




Inter- 


Gov- 
















from 


from 




est 


ern- 








Income classes 


Wages 
and 
sala- 


Busi- 
ness 


Part- 
ner- 
Ships 


sales 
of real 
estate. 


sale of 
assets 
held 


Rents 

and 

royal- 


and 
in- 
vest- 


ment 
obli- 
gations 


Divi- 
dends 


Fidu- 
ciary 


Total 

in- 
come 




ries 




stocks 


for 


ties 


ment 


not 














and 


more 




in- 


wholly 
















bonds' 


than 
two 
years 




co.ne 


exempt 
from 

tax 








Under $1,000 . . 


37.49 
68.29 
63.98 
45.97 
44.30 


23.13 
13.62 
16.55 
24.12 
15.52 


3.44 
2.37 
3.07 
5.61 
8.18 


2.13 

.84 
1.83 
3.08 
4.53 




15.10 
6.22 
6.36 
7.03 
6.15 


12.16 
6.25 
5.65 
7.82 
8.46 


0.22 
.05 
.04 
.10 
.17 


5.67 
1.97 
2.15 
5.61 
10.87 


0.66 
.39 
.37 
.66 

1.82 


100. 00 


$1,000 to $2,000 


100. 00 


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


100. 00 


$3,000 to $5,000 


100. 00 


$5,000 to $10,000 


100. 00 


$10,000 to $25,000 


34.27 


11.19 


9.72 


6.09 




5.21 


9.14 


.29 


21.62 


2.47 


100. 00 


$25,000 to $50,000 


25.16 


8.40 


10.92 


5.18 


1.37 


4.74 


9.31 


.44 


31.94 


2.54 


100. 00 


$50,000 to $100,000 


18.81 


6.12 


10.69 


3.07 


6.10 


3.73 


8.80 


.47 


39.34 


2.87 


100. 00 


$100,000 to $150,000 


14.09 


3.76 


11.04 


2.12 


10.08 


3.84 


8.00 


.37 


44.06 


2.64 


100. 00 


$150,000 to $300,000 


10.49 


3.24 


9.13 


1.65 


15. 66 


2.84 


7.91 


.44 


45.32 


3.32 


100. 00 


$300,000 to $500,000 


8.14 


2.80 


6.49 


1.12 


21.84 


2.50 


7.11 


.54 


46.03 


3.43 


100. 00 


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


5.43 


2.46 


4.33 


1.39 


23.91 


3.18 


6.43 


.46 


47.90 


4.51 


100. 00 


$1,000,000 and over 


2.47 


1.78 


.62 


.19 


40.51 


.43 


4.93 


.33 


47.71 


1.03 


100. 00 


Total 


48.53 


16.14 


5.74 


2.96 


1.04 


6.20 


7.45 


.15 


10.66 


1.13 


100. 00 







1 other than capital net gain from sale of assets held for more than two years. 

INCOME FROM BUSINESS (PERSONAL RETURNS) 

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

Income reported from business pursuits, personal returns, calendar year 1923 



Industrial groups 



Number of 








businesses 


Per cent 


Net income 


Per cent 


reported 








185. 446 


10.62 


$356, 692, 518 


7.53 


5,859 


.34 


18, 330, 506 


.39 


33, 066 


1.89 


86, 715, 709 


1.83 


22, 217 


1.27 


64, 095, 483 


1.35 


7,875 


.45 


16, 147, 233 


.34 


733 


.04 


1, 333, 203 


.03 


5,669 


.33 


20, 999, 648 


.45 


523 


.03 


2, 633, 571 


.06 


16, 187 


.93 


47, 754, 228 


1.01 


2,443 


.14 


10, 474, 141 


.22 


3,571 


.21 


14, 341, 955 


.30 


17, 368 


.99 


45, 116, 085 


.95 


20, 115 


1.15 


56, 940, 258 


1.20 


129, 767 


7.43 


366,5.1,514 


7.74 


90, 677 


5.19 


267,049,808 


5.65 


35, 150 


2.01 


81, 867, 902 


1.73 


647, 569 


37.09 


1, 617, 969, 230 


34.18 


481, 779 


27.59 


1, 530, 651, 936 


32. 34 


54, 771 


3.14 


196, 827, 833 


4.16 


115, 126 


6.59 


297, 092, 160 


6.28 


1, 746, 144 


100. 00 


4,733,033,407 


100. 00 



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 



10 



STATISTICS OF INCOME 



PARTNERSHIP RETURNS OF INCOME 

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

The returns of Q^t income filed by partnerships from 1917 to 1923,. 
inclusive, are as follows : 



Year Number 

1917 31,701 

1918 100,728 

1919 175,898 

1920 240,767 



Year Number 

1921 259,359' 

1922 287, 959- 

1923 304, 996. 



CORPORATION INCOME TAX RETURNS 

The table immediately following shows the returns of corporations 
distributed by industrial groups and segregated according to "Cor- 
porations reporting net income," and "Corporations reporting no- 
net income." 

In the "Transportation and other public utilities" group, both, 
gross income and general deductions are understated. This is due 
to railroad and other utility corporations, 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 accompanying 
these returns for the purpose of compiling the gross income and 
deductions was inexpedient, due to the cost and the additional 
time required. 

Distribution of corporations by industrial groups and by those reporting net income' 
and those reporting no net income, calendar year 1923 





Total 
number 
of corpo- 
rations 


Corporations reporting net income 


Industrial groups 


Number 


Per cent 

of total 

reporting 


Gross income 


Deductions 


Agriculture and related industries 


9,360 
18, 509 


3,914 
5,175 


41.82 
27.96 


$605, 393, 833 
2, 676, 072, 256. 


$513, 192, 627 
2, 392, 506, 608 






Manufacturing: 

Food products, beverages, and to- 
bacco. -- 


14, 153 
11, 771 
2,303 
607 
7,382 
1,815 
9,223 
6,317 
4,201 
16,240 
11, 187 


8,666 
7,678 
1,321 
273 
5.250 
1,240 
6,183 
3,472 
2,880 
10, 168 
6.664 


61.23 
65.23 
57.36 
44.98 
71.12 
68.32 
67.04 
64.96 
68.56 
62.61 
59.57 


8, 511, 235, 848 
6, 699, 737, 304, 
1, 151, 784. 547 
908, 765, 051 
2, 692, 281, 355 
1, 246, 988, 682 
1, 724, 659, 092 
4, 803, 667, 811 
1, 253, 405, 678 
15, 238, 954, 970 
4, 455. 159, 452 


8, 004, 311. 462- 




6, 136, 325, 003 


Leather and leather products 


1, 079, 396, 210 
862, 840, 685 


Lumber and wood products 


2,393,231,398 


Paper, pulp, and products 


1, 137, 079, 485 


Printing and publishing 


1.558,711,987 


Chemicals and allied substances 

Stone, clay, and glass products 

Metal and metal products 


4, 384, 084, 165 

1, 065, 561, 736 

13, 8] 1, 459, 081 


All other manufacturing industries. . 


3, 981, 739, 129 


Total manufacturi ng 


85, 199 53, 795 


63.14 


48,686,639,790 


44, 414, 740, 341. 






Construction 


12, 551 
21,113 
100, 646 

25, 114 
96, 772 

3,419 

26, 250 


8,151 

14, 269 
68, 186 

15, 482 
62, 654 

1,713 


64.94 
67. 58 
67.75 

61.65 

64.74 

50.10 


1, 753, 796, 470 

9, 280, 705, 456 

26, 441, 517, 568 

1, 917, 929, 099 

5, 488, 238, 992 

607, 185, 982 


1,641,792,556. 


Transportation and other public utilities. 
Trade 


8, 023, 295, 560; 
25, 243, 591, 499 


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

Finance -banking, insurance, related 
busi ness, etc 


1, 729, 660, 639. 
4, 620, 155, 577, 


Combinations— predominant Industry 


557,114,906. 















Qrand total 


398, 933 


233, 339 


58.49 


97, 457, 479, 446 


89, 136, 950, 312 







STATISTICS OF INCOME 



11 



Distribxdion of corporatioxis by industrial groups and by those reporting net income 
and those reporting no net income, calendar year 192S — Continued 



Industrial groups 



Corporations reporting net income 



Net income 



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



Agriculture and related industries. 
Mining and quarrying... 



Manufacturing: 

Food products, beverages, and to- 
bacco 

Textiles and textile products 

Leather and leather products 

Rubber and rubber goods 

Lumber and wood products 

Paper, pulp, and products 

Printing and publishing 

Chemicals and allied substances... 

Stone, clay, and glass products 

Metal and metal products 

All other manufacturing industries. 

Total manufacturing 



Construction 

Transportation and other public utili- 
ties 

Trade 

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

Finance — banking, insurance, related 
business, etc 

Combinations— predominant industry 
not ascertainable 

Inactive concerns — 



Grand total. 



$92, 201, 206 
283, 565, 648 



$9, 385, 210 
36, 080, 619 



506, 

563, 

72, 

45, 

2S9, 

109, 

165, 

419, 

187, 

1, 427, 

473, 



924, 386 
412, 301 
388, 337 
924, 366 
049, 957 
909, 197 
947, 105 
583, 646 
843, 942 
495, 889 
420, 323 



52, 331, 226 
34, 566, 093 

4, 837, 807 
23, 449, 003 
25, 502, 233 
14, 346, 813 

3, 333, 863 

22, 240, 748 
11, 183, 612 

136, 202, 903 

23, 207, 398 



4,271,899,449 ! 351, 201, ( 



Income tax 



Amount 



$9, 790, 743 
30, 777, 039 



55, 646, 300 

65, 435, 092 

8, 247, 672 

2, 839, 675 

33,457,215 

12, 232, 699 

19, 428, 950 

49, 426, 373 

22,113,441 

160, 770, 716 

55, 265, 523 



484, 863, 656 



Per cent 
of net 
income 



10.62 
10.85 



10.98 
11.61 
11.39 
6.18 
11.19 
11.13 
11.71 
11.78 
11.77 
11.26 
11.67 



Per cent 
of total 



1.05 
3.28 



5.94 



.30 
3.57 
1.31 
2.07 
5.28 
2.36 
17.15 
5.90 



11.35 



112, 003, 914 

1, 257, 409, 896 
1, 197, 926, 069 

188, 368, 460 

868, 083, 415 

50, 071, 077 



19, 019, 929 

32, 009, 237 
90, 693, 298 

7, 421, 694 

23, 687, 237 

8, 808, 165 



8, 321, 529, 134 



678, 307, 088 



11, 438, 833 

150, 998, 913 
128, 536, 444 

20, 376, 829 

95,114,379 

5, 209, 962 



937, 106, 798 



10.21 

12.01 
10.73 

10.82 

10.96 

10.41 



11.26 



51.74 



16.11 
13. 72 

2.VT 

10. 15 

.56. 



100. 00- 



Industrial groups 



Corporations reporting no net income 



Number 



Per cent 

of total 

reporting 



Gross income 



Total deduc- 
tions 



Deficit 



Agriculture and related industries. . 
Mining and quarrying 

Manufacturing: 

Food products, beverages and to- 
bacco 

Textiles and textile products 

Leather and leather products 

Rubber and rubber goods 

Lumber and wood products 

Paper, pulp, and products 

Printing and publishing 

Chemicals and allied substances. 
Stone, clay, and glass products.., 

Metal and metal products 

All other manufacturing indus- 
tries 

Total manufacturing i 

Construction. i 

Transportation and other public I 

utilities... 

Trade I 

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

Finance — banking, insurance, related 
business, etc 

Combinations— predominant indus- 
try not ascertainable 

Inactive concerns 



5.446 
13, 334 



5,487 

4,093 

982 

334 

2,132 

575 

3,040 

2,845 

1,321 

6,072 

4,523 



31,404 



4,400 

6,844 
32, 460 

9,632 

34, 118 

1,706 
26, 250 



58.18 
72.04 



$168, 179, 305 
2, 186. 927, 042 



$218, 109, 638 
2, 521, 180, 880 



$49, 930, 333. 
334, 253, 838 



38.77 
34.77 
42.64 
55.02 
28.88 
31.68 
32.96 
45.04 
31.44 
37.39 

40.43 



1, 566, 

1, 156, 
445, 
170, 
282, 
196, 
260, 

1, 304, 
110, 

1, 361, 



632, 061 
950, 013 
475, 500 
129, 918 
521, 652 
991, 870 
565, 858 
388, 021 
289, 948 
816, 485 



1, 690, 

1, 228, 
481, 
191, 
315, 
211, 
284, 

1, 398, 
124, 

1, 539, 



808, 031 
794, 576 
601, 992 
692, 900 
108, 312 
923, 793 
193, 142 
545, 817 
664, 323 
897, 061 



678, 307, 774 



767, 850, 834 



124, 175, 970 
71,844,563 
36, 126, 492 
21, 562, 982 
32, 586, 660 
14, 931, 923 
23, 627, 284 
94, 157, 796 
14, 374, 375 

178, 080, 576 

89, 543, 060' 



7, 534, 069, 100 



32.42 
32.25 



38.35 
35.26 



49.90 
100.00 



469, 915, 480 

1,246,311,572 
5, 832, 623, 165 

500, 837, 285 

2, 975, 878, 948 

191, 441, 708 
625 



Grand total ' 165, 594 



21, 106, 184, 230 



8, 235, 080, 781 



701,011,681 



512, 724, 024 

1,371,961,359 
6, 097, 420, 608 

559, 978, 455 

3, 386, 692, 100 

215, 787, 637 
803, 735 



42, 808, 544 

125,649,787 
264, 797, 443 

59, 141, 170 

410, 813, 152 

24, 345, 929 
803, 110 



23,119,739,217 



2, 013. 554, 987 



12 



STATISTICS OF INCOME 



DIVIDEND DISTRIBUTION 

The amount of dividends paid to shareholders on the capital stock 
of corporations in 1923, 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 shareholders on the capital stock of corporations, calendar year 1923 



Industrial groups 



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 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 

utOities , 

Trade 

Public service— professional 
amusements, hotels, etc 

Finance — banking, insurance, 
and related business, etc 

Combinations — predominant in- 
dustry not ascertainable 

Inactive concerns ., 

Total 



Aggregate 



Cash 
dividends 



Stock 
dividends 



$27, 504, 320 $6, 899, 284 
300, 562, 452 41, 980, 436 



251, 166, 
218, 528, 



199' 54, 
922 87, 



36,165,9041 12 
15, 681, 
127, 899, 
60, 266, 
74, 568! 



,622 



,979 
,747 



381, 161, 186 



59, 829, 
573, 594, 



207, 076, 611 



076, 819 
580, 550 

800, 638 
272, 712 
964, 101 
243, 685 
472, 094 



32, 914, 392 



746, 947 
444, 956 



51, 062, 231 



Corporations report- 
ing net income 



Cash 
dividends 



Stock 
dividends 



$24,589,425 $4,742,115 
225,268,432 15,612,717 



242, 597, 
205, 039, 

32, 623, 
13, 969, 
124, 428, 
58, 731, 
72, 638, 



986 31, 
340 85, 



342, 474, 589 



56, 332, 
561, 198, 



201, 525, 020 



2, 005, 940, 1491480, 579, 125|1, 911, 560, 202 



45, 593, 418 



662, 662, 
393, 902, 

76, 915, 

632, 907, 

23, 113, 
15, 



18, 160, 922 41, 287, 632 



, 098, 539 
, 776, 051 

, 537, 414 

, 675, 373 

, 578, 439 



640, 921, 
378, 570, 

74, 020, 

505, 418, 

18, 983, 



4, 169, 117, 678 891, 285, 583 3, 820, 619, 642 



Corporations report- 
ing no net income 



Cash 
dividends 



$2, 914, 895 
75, 294, 020 



444. 8, 
644 13, 



30, 951, 581 



,644 
,362 



568, 213 
489, 582 

542, 381 
712, 486 
471,313 
535, 268 
929, 957 



38, 686, 597 



496, 797 
395, 762 



049, 

694, 094! 5, 551, 591 



437, 284, 209 94, 379, 947 



17, 444, 528| 4, 305, 786 



559 21, 
051 15, 



275, 126 2, 

780, 

106, 



,729 



787, 167, 102 



741, 060 
332, 537 



894, 929 
489, 532 



130, 198 
15, 132 



348, 498, 036 



Stock 
dividends 



$2, 157, 169 
26, 367, 719 



751, 375 
042, 906 

502, 427 
23,841 
420, 952 
322, 569 
426, 001 



1, 962, 811 

78, 303 
4, 395, 594 

1, 368, 137 



43, 294, 916 



716, 394 

140, 980 
, 812, 000 

, 262, 288 

, 894, 644 

472, 371 



104, 118, 481 



RECEIPTS AND DISBURSEMENTS (CORPORATION RETURNS) 



The distribution of corporation receipts and disbursements by 
sources of income and nature of deductions and by industrial divi- 
sions is shown in the three succeeding tables, the first of which 
represents the assembled figures for all corporations, the second 
being those reporting net income, and the third those reporting no 
net income : 



STATISTICS OF INCOME 



13 







1^ 

TO O 


1> CD CD OO Oi OS O 


as 


-<O00O— lO 


CO 


CO OS 


■* CO 


,_, 


ir^ 00 






CO '■^j* CO cs c^ 00 r^ 


CO 




C3S 


TjH in 


00 


00 


t^ CO 






oa 00 CO r-i -^ t- t^ 




.-< CO 


r^ 


OS >o 


CO 


CO 


CO CM 






CAoT ooo'cc cTo 





CO «DCO CD ^-^ 


cS 


CD lO 


rH- a^ 


(M- 


OS-t-.- 






•is 


tOi-i ^ ,-. !> <N CX3 


00 


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CO ^ 










CD rP r-i OO CD CDOO 


i- 




OS 


00 lO 


CO rji 


Os 


000 






cTco C^eOOO 


oT 


-r^CCCC-^-^C^ 


co" 


IC" r-T 


Tt<- CO- 




CM- CO 






J2 J2 






Oi C^ i-l (M 00 




(M 


CM CM 




CM 






aj2 


O W 





t- r-1 

















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»H CO tH Ir^ -"^ •-' CO 





00-H-*>OlO00 


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in f^ 


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(M 


t^ CD CO ^H CO 


^ 


CO OS 


■* 


CO 








a m 


CO '^ r^ CO t^ o o 




OOOOOiOOlOl 


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00 00 





COrH 








i-^<iD o^cToT t^oo 


oo" 


^"^"^■"crco-co" 


<s 


tC lo" 


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t--o- 






r-ir- (Mooc^ ^Tj^ 




CO -*< CO 00 10 OJ 


00 


C-J CD 


CO CO 


C) 


?£? 






CD-"** f-H C<J 00 Tf CO 


CO 






t^ 


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CO- -^ 




000 




b£ 


go '^'"S "^^ 


d 


OCO-H ^00 




CO 


CO 


CO 


CO 




a 


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CO rH 


>o 












•C 


3 


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^ 


I-< 


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€«^ 




































«£9 




C305 t^ CO O 00 CO 


»o 


t^ 00 CO 10 00 


^H 


-:(< CO 


00 CO 


m 


CM CM 




3 

a 

C3 


TJ 


CO O O i-t 00 1^-00 





coooo wt~ 





CO 


CO OS 


Tf 


S;:^ 




C OT 


CDOO IOCS .-« OO 


Tl< 


GO t~- 03 »— < ^ CO 


10 


OS rH 


t^ 


CO 


00 




+^0 


c^r-^ '-Too'cT cTt^ 


■^ 


■orcCOC-cJc^-fN" 


t^- 


cd" cs 


t-- CO- 


^ 


lO'rH- 




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t-^ 00 lO CO CO OS -^ 


CO 


00 ^ ^ -r}^ CO 


cs 


CO 







co r^ 


a 


05 00 OS Tj* O (MO 


t^ 


00 t-< OS 00 Oi 


00 


OS CO 


>o 





T}<^ 


o 




cTi-r 't^t^'rjr t-^Tco' 


cT 


.-Tco-.-rc^f-rco'" 


r^ 


rH~ O" 


rH- Tf- 


r^ 


■oco 






r-H OS rp CO »0 .-» 


& 


CS CO00COCOO3 


10 


rH N 


OS CO 


■0 


CO^ 


•^ 




r-to 


CO 






■0 


Tjl 


^ 


■«*< 


> 




Eh 


i>r^ 


tc 


CO 


1^ 










3 






€^ 




































m-O 


0000 OS o u:j t^ o 


02 


oc^ co^cn 10 


CO 


CO t^ 


^ s 





S£2 


u 






lO lO t^ CO (N T-^T-^ 




C-) 00 ^ ^ 


t^ 


Tf IM 


rH CM 


OS 


OtJ< 






cNi-H r-r-ii:^ o o 


10 


rt T)< CD OS '-I C<) 


•* 


CD 


-* C<1 




cot^ 


D 




T3 tnO 


oo''*" 'rfo^-^ oTco 


^- 


•'S^O'co'co'iO CO 


0" 


rH~ cm" 


oo" rH- 


r^ 


CO'.rJ*' 


TJ 




<M CO rt* '^ OS -<*< t^ 


•«# 


ffl -H 000 


r^ 


t^ C-) 


-ct^ CO 




■^ CM 


a 




OOt^ t-COCO lOOS 


00 


^co^ cs t^ 


IC 


<M >0 


t^ CO 


■^ 


CO CO 






ftt-c 


•rPCO G^t-^CC t-^tr^ 


10" 


i-Tefc^'cfcsro' 


f-" 


00 »o 


CM- CM- 


0- 


to" cm" 






-ofeS 


CO OS CD CDI> (N 


00 


■<J< T-t ,-( t^ CO CC 


CO 


r- CO 


00 10 


co 


10 CO 






00 O 





r- rH r-l l-H -<J* 




■^ 




CO 


CO 






o > 






















o a> 


oTfN 





t-T rH- 


oT 














feJ2 


€«■ 




















(M O »0 GO CO O (N 





C^ -cf* 00 »0 OS 


00 


CM CM 


OS 


^r 


OS CO 






t3 

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tp I— • CO lo CO CO u:5 




CO ^ t^ C^l C^ IC 




OS 00 


OS rH 





coo 






CS O lO Tj* CD rJH c^ 


10 


C^ 00 ICTJ-OOS 





^ CO 


rH CO 




OTt< 






s.g 


(Mi>r ^Tt-Tco oToo 


t^ 


•o^'co-Mco-'O 


00 


OS r-^ 


00- 


OO- 


t^-CM 






be >i 

.at: 


O "^ CO w 'rt^ O CD 





10 C-J -^ lO 10 t^ 


t^ 


00 t- 


00 00 


CO 


t^ ^-1 






rH O <N -^ ■-< i-H t^ 


t^ 


>0 10 C^J (3S C-1 




rH 00 


CD 


t~ 


t^Tj< 






c^cd" cTos'io' tCco' 


o 


co<m'cd oTic CO 


CO 


cf 


<= CD 


co" 


cfoT 






■^ t^ -^ r-t t^ 1>- r-t 


t^ 


CO CO e-i OS CO ^ 


C'-J 


Tt< C3S 




00 


CO 






00^ CD»-l ^ 


00 


CO r-l CO<M 


CO 




- 


- 










■^ 


N rH* 


^■■ 
















e^ 


















S'« m 


OO CO O -rt* 00 OOCO 


^ 


lOOOrHOrH 


t^ 


■t)< rH 


CO 


CO 


COrH 






OlOO CD 'rt* CO OS »0 


Oi 


rH CO (M t^ t^ CO 


CD 


CM >0 


r^ rH 


CO 


T)<00 






3 2.S 


^l^ OO^ coir- 


00 


.*-*0(M coo 


00 


rH 


00 CM 




f~CM 








C^C^ tT GC'cO' coc5" 


CO 


os" oT co' CO ^~ ocT 


oc' 


iS -r^ 


0- 10- 


lO" 


CfTf 






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(M 


CD rH c^l CO IM ^ 




CO 


t^ 00 










COCD COC^ •:** r-.00 


-^ 


CO -cJ* CO r- t^ >0 


rH 


CO 


CM CO 


00 


r^ 10 






-■a'O 


tJDt^ ccTirTo-f co" 


TJT 


t~r00rH-oi"cOT|!" 


00 


CO- ■*- 


CM oT 


CM- 


oi"co 








i-H T-i 00 (MtJ* 


t- 


OSrHCOrHCOOJ 


(M 


■* 


■* 


CO 


CO 






«" 


t^ 


CO IM 


^ 














CDOS OO lO (N lO r-i 


t^ 


^^ CO rH ■.*' 00 CO 


Tf 


CO cc 


r^ 00 


C5S 


com 






r- CD CD OS -^ 05 o 

r-Os r-1 CD N t^ o 




000 t^ 00 C^l 10 


CO 


^ s 


■<}< 00 




os-.^* 


® 




•-4 


00 rH OS 00 rj^ -^ 




rH 


d 


t^co 






Ti^io" ir^iSa^ t-^^ 


irT 


oc-i^-o-ira^-r-r 


^ 


co" a 


•^ t^ 


r.r 


coco 




o o r^ OS OS DC o 




OS I:^ CS CO -^ O? 





CO 00 


t^ 




10 




(NO CO CO *0 O (N 


XI 


rH OOCOO O) 


CO 


CM <M 


OS CO 


CO' 




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»00 Os"iM"cCr o"cD 


c^ 


10" 10" t>^ lO" CO" 10^ 


lO" 


■* CO 


i--r 00 


OS- 


t^I^ 




00 OO lo CO <-< I:- lo 




Ot~t- COrHI~. 


00 


CO CM 


r~ 




coos 




OOS -^ lOO <X3 -^ 





t^ 10 CS CO rH 




CO CO 


CO iCl 


t^ 


OS CO 






















CO<N -^-^ N 


oT 


CONCOrHCOt^ 




t~ rH 





10 


CO 






OS C^ i-H 




t> (M 
















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1 r 










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1 1 <£) 1 1 1 II 








t o'53 1 


1 1 


















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1 a> 1 

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1 > I 


1 bJJ 1 
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1 1 1 en H 1 

; 1 :g.2 1 




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1 1 
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1 




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1 1 Ct3 1 1 ^ r^ 




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i i il- i 




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1 ® 3 1 

1 3 03 ; 

ill 

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1 3 1 

Jh ' 

1 1 

3 

1 1 




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t^ g ; >-. ; c-c^ 
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o) less ISpsj'cs - 

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S.2 oi: a '^ a ^xi 

-woooh-S.23-^>fs 




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i i :§§ i 




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i'2 i 


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a 




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1 C3 

1 taO 
13 


5 




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IS lEIa j 

r ' N S 

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S 2 d ts o^-- 0^ 


i2 



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CB 

3 


ills 

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3 « 9 


1 ® i 

Its 1 

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I'3 






"3 



gase5.l§ 

Q>r. <D m ° OS 
d Oi Q> CO QJ^ 
CD J, ^ tH CD t 

M-S E cc X am 

CO 





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3 


30. 






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p 


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^^ 








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d 


Q 


w 


Pu'd 


K\-i 


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Mh5 



14 



STATISTICS OF INCOME 







:? 


« 




« 


'C 




t) 


v- . 




H 






W 


<» 




« 


!~ 






3 




;? 




T) 


o 


O 


Fh 


•^ 


a 


<) 


s 


« 


o 


■+J 


n 


<» 


a 
o 
O 


PM 




o 






r ) 




eo 


►q 


-S" 


1-1 




CO 




f^ 


«.> 




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v. 






S 




>^ 


o 




rt 






< 









':;S 


coos 05 (M 


,_, 


,_, 


oo>ocq 


00 


0100 


Q 


^ 




CO 


00 





Oi 


CO »0 








CD W 


CO -noo Tfi 


ira 


■* 


CO CO t^ 


o 


com 




CO 




cs 


CO 


(31 


CO 


■oo; 






3 K. 


(» CO 


cor^o 00 


CO 


lO 


w ,— 1 ^ 




.-1 CO 


CM 


CM 




^ 









CO col 






§3 


CsTr-n" 


lo't-.Tcd" o^ 


(^ 


a> 


°° iSfiS 


o 


>o"r-." 


^ 


00 




0" 


f^ 


,_,- 


CD" 


co'th'I 






CO (N 


»O00 O F-. 




C3i 




o 


com 





Oi 






00 





C30 


coco 






a| 


C30 tT 


00 (N o) m 


o 




"jit^cn 


CM 


•OTt< 


CO 


rn 




CO 


00 


CM 


<» 


00 CO 






as'te 


OOCOIN' ^- 


00 


oo" 


r-Toci' 


^ 


TjTco" 


>o" 


CO 




CM* 


0" 


,_,'■ 


oT 


"^00" 








00 00 


■OOCN Tt< 


OO 




OcOm 


o 


oi 










CO 


i~ 


<o 




00 rt 






t»o 


rt ^ O C-) 




CO 


OOOl CO 


o 


■^ r-1 




31 






m 


CO 


CN 


-*< ■«< 






CO' -in" 


r-,- 




CO 


oT 




^Oi 


cm" 


co" 






co" 




CO 


co" 






««• 






lO 








lO 
















a 


S"?! 


T-H W CO CO 


CO 


pi 


t^CT> — ( 


*<*< 


COCO 


~ 


CM 




C35 


CO 


00 


10 


CO Oi 






?o »o 


OOOOCM O 


^ 




C^CO t^ 




■OTf 










CO 


05 


CD 


CM 00 






fe'^S 


,—1 1^ 


r^ lo CO ■<** 


t^ 


CT> 


CO r-l t^ 


I^ 


10 05 





-^ 




"—1 


CM 


CO 


CO 


■ooo 






13! 3t3 

<! 3 a 


cg-o" 


iN~io-oq- ^" 


lO" 


c< 


,-."o"'o' 


cm' 


r-Tco" 


l^ 


f^ 




0" 


rC 


1-^ 


oT 


vo",-r 






SS^ 


o o u5 un 




en 


coco CM 


oc 


01 Tt* 




uo 




00 









CO 01 






c^ oq 


.-1 00 "O t^ 


co 


t^ 


05 t^CO 




Oli-H 


00 


01 







00 


CM 


CD 


Sco 






io"oo 


»o"-*"cd~ i-T 


oo" 


,_r 


co"orco" 


o" 


co"o" 


[^ 


co" 







co" 


co" 


cT 


"5" 00"' 






t^ t^ 


Cq •<f TJH .^ 




Tj< 


03 —1 lO 


Tjl 


o<j> 





CO 




So 


00 


CM 


CD 


■oS 






Oi -^ 








•^J< f-t 




rHOO 


t^ 


■^ 






CO 






CO 






ca-« 

a 


^"^" 






>o 


CO 




. 


■^ 


















COOl 


goo OT >o 


o 


lO 


-*1:^ >0 


t^ 


CO 00 


c^ 


00 




10 


CO 


CO 





CO C<l 






t^ 00 


O Oi -^ CO 


o 


lO 


00 'OCS 


CM 


CM 00 









CO 









T— 1 CO 






t~to 


CO CMCO ^ 




■o 


OiOTf" 




00 




00 




tn 


CO 


ai 


-^ 


t~3 






t^c^r 


r-T-^^io" c^r 


co" 


^" 


oo"oo"co~ 


t^ 


co"o" 


co" 


cJ" 




lO 


"0 


cm" 


(N" 


o'er 






O 


r-< CO 


(N O (M O 


en 


CO 


t^Tf l^ 




05 "^ 


10 






a 









t- -^ 






3p. 


Oi t^ 


^CO-O CO 


■* 


C<l 


^r-^^ 


CO 


05C0 




■o 







Tt< 


CM 


(N 


t-s 






csoT 


.-Tco-cm"" o" 


c^" 


co" 


co"o'co" 


lO 


>o"cr 


0" 


cm" 




CO 


Ol" 


ccT 


CO 


Oi-T 






o,—) 


CO C<1 


O CO C^^ CO 


CO 


CO 


C5 CM CO 


CO 










CO 


^ 






CO 10 






g5 


iO'tjT 


CO T-H rH 




CO 


O) (N rt 




>^ ^ 


CO 

>c" 


CO 






C^ 


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r-( 








a 


«e 








^ 
























(N —1 


c^ r^ -* ,-( 
t-r^ P) CO 


CO 


05 


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^ 


CO 03 


00 


^ 




^ 


J^ 


CM 


10 


T-4 






>^CO CO 


05 05 


CO 


>o 


O t^ CO 


o 


t^ 


01 







OS 


CO 






5:s 






•oc-q 


NCOrt cq 


t- 


CO 


COOCO 


00 




t^ 


•0 




05 




CO 


05 






cot--- 


g^-^" 2f 


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o" 


oro5"-r 


-*" 


§5g 


co" 


co" 




co" 


oi" 


co" 


tf5" 


co'cc' 








■^ CO 


o 


o 


O CM ^ 


^ 










CO 


00 


85 

CM" 


1-Hl^ 


1 


tao 

a 


COOl 


r-l COC3> CO 
oTo'co" r-<" 


CO 


00 

co" 


-roo"Tir 


CM 


CI >o 


CO 

00" 


00" 




Tf<" 


co" 




^0 

of CD 




£J 3 






CO 


00 CO .-1 




10 01 


00 


t^ 






r^ 




CO 


(M 10 


•r^ 


•^ 


CO "*< 






CO 


00 






















> 


3 


02 


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S 


1 

3 

cO 




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■o 


lOOO 


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(M 


~ 


t^ »0 CM 


o 


CO CO 


CO 


CO 




CO 





00 


CM 


CO CO 


*C 


3 . 


CO-I 


I^Oi »0 CO 


c-^ 




rr< OS o 




t^ r-t 


■* 







10 


m 


^ 





l>-CO 


CO 


°^-^co 


OlOO 


00 --^ r-l CO 


t^ 


lO 


rH CM CO 


00 


CO 00 




cq 




CO 


00 


l~ 




coco 


3 


s 


w 3 » 


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oo'-y^-co co" 


CO 


o-f 


^or.-r 


t^" 


ofo" 


CO 


CO 




0" 


m" 


0" 


lO" 


ccToT 


13 


3.2 5 


°Sr:' 


o; ■* o c^ 






r^ lOCM 


5 


cot^ 





CO 




-S" 


CM 


•^ 


00 


cqco 


a 




lO t^ 


C^ lO t^ O! 


CO 


CO 


00 t^ Oi 


■* CM 


t- 


CO 




CM 


Tf 


CM 




^(N 


t— t 




•<ft^ 


C3rrH~00~ CO 


co" 


,_,- 


ccT'-rTj^ 


lo" 


-h"oo" 


00' 


c-r 




r-" 


10 


cm" 


co" 


oTco 






*oco 


O->J<Q0 -H 




N 


—1 t^ CO 




Oi CO 









CM 


CM 


CM 





Tjl 






0^^ ^ 


CO o 












CMO 




'^ 






CO 




CO 


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CO 


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c4"oo"»d' cc' 


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co"o"co" 


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CO 




CO 


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CM 


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CO "O 








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■^*"'*"i^ cd' 


co~ 


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cm" 


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CO 


cm" 




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co" 


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ocscs 




00 


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CO 


10 






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CO"-*- 


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cm" 


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co" 


0" 


cm"cm" 






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^ 


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s 


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CO 


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00 


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t^ 







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CO 


CO 


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Tt* 








05 


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COrH 


t^ CO CO 00 
r-< »0 CO l^ 


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r^ 




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r-i 


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CM 


CM 





CM CM 






coco 


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CO* 




CO 


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cm" 


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lO 


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10 


CO 







CO 





CO 


100 






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CO 




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r-i t^ 




w 






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10" 


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co"io"] 






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r^ 


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' ' 3 

1 lA 


ounts reported as gross sales 

est, and rents and royalties 

ellaneous income 

, tax-exempt income: 

lends on capital stock of domestic 

porations 

est on Federal, State, and munici- 




1 1 l<3 

1112 


1 v 

10 


11 1 1 a> 
11 1 1 "^ 




vedon 
ncerns 


1 CO 1 11 

1 0) 1 PI 

1 >. ; 1 ' 








1 1 




l-o 


11 1 1 c3 




1 -2 1 \9 








1 1 ^ 




mcnts: 

of goods sold -- 

pensation of oflacers 

est paid 

s other than income and 


ia 


\ \ ': [^ 




C3 


1 ' " 




a 

3 

Q 




, taxable income: 

s sales.. 

s profits from sales 

ts from operations ot! 


1 a 

a a. 

o ^ 


1 C3 

1 3" 
1 

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1.2 

1 t-t 
1 

la 

1 CO 

1 3" 
'.2 

1 cc 

c«'o 

O) a; 


a 

ellaneous expense 

tal disbursements 

t profits 

)n from net profits to arr 
■ as defined in revenue 


empt interest and dividends re 
pital stock of corporations 

Net income 

ir year net loss deducted by 


wing net income in 1923 

Net income after deducting 
loss 

tax 

rofits (F) after deducting tax 








pts, 
ros: 
ros: 
rofi 


am 
Inter 
Misc 
?ipts, 
Divii 

cor 
Inter 


a, H 


sburse 
Cost 
Com 
Inter 
Taxe 


B£ 


tioi 
Misc 

To 

Nc 
luetic 


a 










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p 


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o 


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Wh4| 



STATISTICS OF INCOME 



15 







II C^l CO O 1 o 


to 


looioio ir- 


to 


o 


o 


O 1 


O 


lO 




?a 


1 1 (N O i-f 


«3 


lO — Oi 1 —1 




b: 


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1 r^ 




1 1 u-3 ^ 1 (M 


00 


1 r^ CO CO 1 o 




00 


IN 






.00 




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1 1 ^'^ < 


























ilN— 1 to 1^ 








CO 1 




llN 




o o 






1 lOS 




o 




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o 


lO 




ts a 






1 il^ 




OO 




00 


00 


.00 




a o 






















1-1 o 


















1 




IN t^ CO to in m ^^ 


^^ 


to N —1 t^ CO CO 


b- 


1*1 


CO 


00 to 


§s 


NN 




O CO 00 05 o o -^ 


O 


CO — o r^ —1 CO 




CO 




Tfi CO 


COO 




lO t^ I^ CC ^ CD CO 




t^ IN CO t^ IN CO 


05 


CO 


(N 




en 


0-* 




c^o" c^"— Tos" — Tc^ 


o 


— "co CO c^—'— T 


o' 


c» 


•^ 


to" of? 


CO 


OiO^ 




00 to O ^ CO CD ^ 


M 


CO CD -^ CO t-- 0> 


-* 






IN O 




OCO 




•*cn ooo^ —1 CR 


CO 


to 00 -^ IN "^ —1 


t~ 


00 


■^ 




S 


IN CO 




a c-o s 
° o ^^^ a 


-T-* of^-oJ' -^'^ 


o" 


cDoo-co-Too-o 




oo" 


CO- 


to 00 


CO 


toco" 




,-i(N IN IN —1 (N 


o 


00 -<IN-H INOO 


to 


1*1 


IN 


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^ 






00 


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t- 














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to 


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co 


IN 


CT> 


CO t^ 


CO 


Oi CO 






00 t^ .H lO CO C<I N 


CO 


O CO —I C^ 00 00 








CO CO 


Cl 


r-co 




«^8 


oico t^Tji lo cq 1^ 


CO 


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s 


a> 


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o 


COOO 




CD'--' lOcDOO OCO 


•^ 


to^ to w r^ — T trT 


r-^ 


fc 


CO 


ci" t-T 


CO 


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to C: CO -^ CO -^ to 


t^ 


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CO 


a> 


t^ 00 


OD 






00 00 to to CO 00 o 

^-^o' (Ncooo oo-oo" 


IN 


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rjT 


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co" 


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r-^ co" 


to 

CO 


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O IN t^ IN ■* 05 


I^ 






to (N 


CO 


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feXjg 


COrt (N—l to (N (N 


t^ 


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Si 


tO 


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t-T 












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to 


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o 


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c) r~ ro 00 o: T}< 






00 


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C^TJI 


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cs 


t^ t^ CO l^ (N CD 


s 


CO 


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to 


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ll§:- 


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to 


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to 


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to 


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tO<N 00^ 00 00^ 




COIN t^ CO r^ 00 


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C<< IN 


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t- 00 


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M 


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rH to coco to toOO 


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IN 


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CD 


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to 


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ci 


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00 — 1 O OO CD 


o> 




■^ 


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CO 


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a> 


to(N' orTcocD coo 


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co'oo'cdcso'to" 


to 


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to" 


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t^ 


t^ocn— . — .— 1 


—1 




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CO 






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O 


cooocooooo 


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to 


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oT 


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CO 


cf 


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w 


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00 -^ -^ OiC^I N M 




CO C^l — to 00 00 
CSt-N — — t- 




00 


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(NO TJi -(CO 


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to TlT 


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co 


CO 


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«^ 


















1 1 


lOOC toiN-* N CO 


■* 


t~ai-! cocooo 


t^ 


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coco 00—1—1 toC35 


IN 


t^^ O CO— 1 to 


CO 




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■*-» S-.*-*^ 


CO-^ OS — ' (N O CO 


t^ 


•— " 05 05 O 00 CJ 


00 


00 


t^ 


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00 


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C8 QJ -^ 






















?53 


oT-T t»f~-05' c-fio" 


Ol 


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^ 


r^ 


t^ 


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o 


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COTt< to C<l ^ -^ o 


IN 


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o 


tl 


CO o 




oo 






(N C^ ^ C^ ■* Ol CO 


CO 


OIN CO —1 IN CO 


CO 




to 


t~ o 


t^ 


OiCO 




—Too odco'oo' toco' 


o 


CO to"— Trr ivTod 


en 


^ 


oT 


— - (N 


o 


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oOtc coc» to toco 


CO 


CO CO O t^ 05 en 




CJ 


00 


CO CO 


Oi 


lO r- 




— . -gi CO -^ C<l c^ 




r^ — o -^ ■<*■ w 


— 


1* 


IN 




o 


r-<C-^ 




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o 


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a» 


















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CO 


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CO iO 




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— -^ r^ ■**( 00 o 






■"51 


t^ IN 


■^ 


COOO 




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oiN a>^oo oico 


c^ 


oocouooocn— ( 


CO 


CO 


cq 


CO Ol 


-* 


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o 
3 


do i^-io-o tot^ 


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— to CO O CO to 


o 


oo" 


CO 


to o 


to 


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— I 05 to Oi O -^ to 


CO 


IN CO^ O 00 to 




o> 


o 


Ol — 


t^ 


CO »o 




OOo 00 COOO 0000 


to 


t^ CO C^ O 00 Tj( 


CO 


00 


t^ 


— o 




Tj^ -^ 




•4^ 


—'to to-OO-—" to"lN 


CO 


cdco^--— -a>■o- 


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t-- 


00 


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o 


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n 

O 


oSn •*(N-a' 


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— 1 COIN — ICO CD 


'^ 


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CO —1 


to 


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00_^§5 CO 


IN 


to ■* 














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IN 
















i : m i i i '1 




1 1 1 1 1 I 




i.H 


a '< 


I'.S 1 










i i O , 1 i , , 




1 1 1 1 1 1 






o 1 












life:;; i i 




1 1 1 ; 1 1 




It3 

■ O) 

1 3 

|ta 


T3 1 

a> 1 


1 a> 1 

la 1 










1 1 cS 1 I 1 II 




1 1 1 1 1 1 




> ' 


18 1 










1 i-o 1 1 1 ; ; 




1 1 1 1 1 1 




1 Oi 
.T3 


1 i 
^ 1 


1.9 1 










1 I'S 1 1 1 ci ; 
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1 1 1 i 1 1 




1 03 


1 0^ 1 

1 '^ 1 










■ 1 a 1 . 1 s ' 









1 <D 


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d 1 










1 12 1 1 1 g-S 




1 1 1 1 1 1 




la 


1 M 1 

' a ' 
il i 










I : M 1 1 1 ° ta 




1 1 I 1 1 1 




is-s ; 


E2 








§ 1 1 1 o^ 

I ;§ 1 1 1 "-s 




1 1 1 m a 1 




1 fl— 


> 1 


o 










1 ; iS.2 1 




1^ 


■3 1 


i W 1 


IM 








I I a ! ! ' -H-S- 




1 ; ;5« : 




r O 
1 ^ 


X) 1 
d . 

03 1 


1 CO 1 


C3 

05 






a 

o 


i is i i i al 




1 1 liSa I 

: I l-g^ ! 




Irt 


' d > 

is i 

i 3 i 

i§ i 
1 >> I 


>> 
o 


i 

1 X 

1 "* 




3 


1 iJ3 1 m 1 o g 

1 1 « l-^ 1 o g 




bursements: 

Cost of goods sold 

Compensation of officers 

Interest paid 

Taxes other than income and pr 
Depreciation, amortization, and 
Miscellaneous expense 




1 > 

1 c3 


1 i 

53 1 


p. 

be 

d 




t~* 


1 iS 1 g. ; •^ =1 






1 O 


d J 


\X1 1 


'S 




5 


eipts, taxable income: 
Gross sales 

Gross profits from sales.. 

Profits from operations o 

sales 

Interest, and rents and ro 
M iscellaneous income . . . 
eipts, tax-exempt income: 
Dividends on capital stoc 
Interest on Federal, State 


1 

o 


a 

3 

"3 
o 


ltd 
o 

; p. 

1 d 

"a 
=^d 

"S ° 

3 


" a 
« o 
ns 
§2 
S ° 
S& 

M O 
03 " 

ii 


l-a j 

il i 

3 1 
i-O 1 
ITS 1 

il 

o"£ ' 
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1 

u, 

B 

03 

l» 

6 
8 

3 

12; 


|.n 

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1 3 
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1 (U 

l-o 

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1 03 

is 

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o o 








T3 


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a> Q> 








» 


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Q 




Q 






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d 


Q 


W 


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HhH 


Hi 


Mhj 



16 



STATISTICS OF INCOME 














<N IM oooo r~oo 


Oi 


O t-H CO CO CO u:) 


00 


^^ to 


CO CO 


CO 


to CO 








"Hi 


o» «2 >oo^ -a<^ 


en 


CC Oi "O IN C-^ 00 




CO o 


CO o 


CD 


t— 00 








■^ o 05 as 00 Oi'«j' 


■* 


COIN t- 00 00 CO 


t- 


t- CO 


CO o 




coo 








rt o 


oQ-oo (xTroo c-fc4" 


t-- 


o"crod"co iN"or 


f^ 


oT to" 


■^ o^ 


to" 


oTo" 








l-i bD 


C<DC<I OiC^IM OOCO 


Ol 


r-l CO CO O CO -^ 




CO ^ 


CM -* 


t- 


coo 










CD O »0 CO CO lO CO 


CO 


CO ^ CO CO lO CO 


CM 


rt CM 


en M' 


■>!< 










•*,-r ,-h'co'iO' 


a> 


Co"co"lN"-H"oo"cjr 


CM- 


r-" -T 


to" CO 


of 


of-^ 








o>co 


o 


CO OJ — 1 — 1 CO 


CO 


■<^ 


-* CM 


CM 


■* 








3jO 


SS'=^ 


03 


CO —1 


00 
















« 3 


€/3- 




















cot- OOCDCO -H ■* 


^ 


OICOOOINCN 


o 


CM to 


t— r- 


o 


oqo 








"3 


.-H r-( IM -^ ^0 M 05 


s 


en CO o c^ CO I— 


00 




co o 




t— 00 










OO-^t O-OH CO 02CT> 


CO en CO '^ o CO 


CM 


CM O 


CO 00 


to 


CO to 








f So 

1^1 


(NO rtio-co oo-co" 


oo" 


tCt— tjTio'cd'o' 


t-" 


-T cm" 


oo" t-^ 


^ 


r-Tco" 








CX)0 OC<l o co^ 


IN 


r~ lo IN o 00 r-< 


CM 


O —1 


00 CO 




^{2 

oo"to" 






bO 


00 GO C^ (N 05 »0 O 

t-Too" co'-^'-T r-T 


00 
IN 


oo-* CO 00 o 

oo"sfoo"co"o"-r 


00 
00 


O CD 


CO 00 
CM" ^- 


r-T 






CO(M ^ 




O CM 1-H IN 


r- 


t- 


1— 


CO 


CO 






a 


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1— 1 


OS rH 


o 














1 
"S 

153 


h:! 


as- 


-"'" 




" 
















Cq t- OCTicO I-i-H 


>o 


IOCS COOOrt t- 


CO 


O 00 


—I CO 


GO 


CM t— 






§ 


■3 


oat— CO 00 00 o ^H 




rt -. CD-*OOCO 


o 




O OS 


o 


OS CM 






3 M 


CO O »0 00 CO 0000 


—• 


COiO CO t-— 1 o 




en CO 


CO O 


CM 


ooo 






C3 


S3 o-g 


co-o" o-t-Too" c^'oo 


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1 ?= a i-a i Sl;;-!^ 






Net profits 

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n revenue act: Tax-exempt i 
in capital stock of domestic i 


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ments: 

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gross sales 

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STATISTICS OF INCOME 



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STATISTICS OF INCOME 



9r^ 



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 1923 



Income classes 



Number 



Net income 



Under $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 

Reporting net income 

Reporting no net income 

Total 



99, 240 

48, 269 

27, 602 

39, 764 

8,258 

5,942 

2,149 

1,089 

858 



$87, 992, 887 
153, 069, 832 
199, 336, 286 
891, 426, 019 
577, 435, 489 
923, 065, 165 
745, 679, 327 
752, 853, 087 
695, 716, 712 
294, 954, 330 



233, 339 
165, 594 



8, 321, 529, 134 
1 2, 013, 554, 987 



398, 933 



6, 307, 974, 147 



1 Deficit. 



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 1923. The amounts do not represent, however, what may be 
called the geographical distribution of income. The figures are com- 
piled from the returns filed in each State. An individual files his 
income tax return in the collection district in which his legal residence 
or principal place of business is located, and a corporation files its 
income tax return in the collection district in which its principal 
place of business or the principal office or agency is located. Conse- 
quently, income reported by an individual or corporation in one State 
may have been derived from sources in other States. 

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

Personal and corporation income and tax, by States and Territories, calendar year 1923 





Net income 


Tax 


States and Territories 


Personal 


Corporation 


Personal and 
corporation 


Per cent 

for each 

State 


Personal and 
corporation 


Per cent 

for each 

State 


Alabama 


$159, 064, 390 


$45, 961, 341 


$205, 025, 731 


0.62 


$7, 597, 699 
97, 023 

1, 232, 939 

4,411,049 
82, 991, 989 

9, 450, 548 
24, 382, 020 

5, 378, 375 
13, 443, 939 

7, 515, 436 
10,790,017 

4, 356, 592 


0.47 


Alaska I 


.01 


Arizona 


59, 526, 474 

109, 793, 634 

1, 697, 902, 803 

200, 572, 724 

473, 804, 719 

57,186,685 
284, 622, 234 
156, 500, 260 
222, 888, 344 

42, 829, 250 

58, 393, 333 
2, 272, 960, 122 


8, 957, 195 
22, 372, 775 

369, 970, 234 
60, 490, 802 

120, 934, 894 
41, 933, 301 
44, 483, 103 
35, 398, 528 
63, 751, 487 
27, 706, 582 
10, 330, 884 


68, 483, 669 

132,166,409 

2, 067, 873, 037 

261, 063, 526 

594, 739, 613 

99, 119, 986 
329, 105, 337 
191,898,788 
286, 639, 831 

70, 535, 832 

fiS. 724. 21 7 


.21 
.40 

6.24 
.79 

1.79 
.30 
.99 
.58 
.86 
.21 
.21 

9.12 


.08 


Arkansas... 


.28. 


California. 


5.18 


Colorado 


.59 


Connecticut 


1.52. 


Delaware 


.34 


District of Columbia.. 

B'lorida . 


.84 
.47 


Georgia 


.67 


Hawaii... 


.27 


Idaho 


1,392,070 i .09 


IHinois 


752,649,643 ! 3, 025! OOO! 765 


145, 559, 036 | 9. 09' 



1 Alaska included in the State of Washington. 



26 



STATISTICS OF INCOME 



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

1923— 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 


Indiana. 


$510, 507, 072 

363, 242, 331 

215,346,538 

214, 415, 879 

213, 802, 450 

142, 964, 209 

401, 259, 584 

1, 413, 015, 994 

1,041,933,086 

372, 376, 782 

83, 494, 009 

605, 275, 520 

99, 255, 947 

195, 152, 562 

25,711,611 

104, 852, 122 

1, 050, 741, 177 

32, 667, 610 

4, 565, 314, 898 

206, 638, 618 

42, 973, 996 

1, 457, 696, 567 
221, 293, 177 
189, 854, 013 

2, 478, 751, 471 
214, 749, 602 

87, 031, 355 

50, 170. 861 

226, 033, 948 

613, 494, 900 

79, 943, 306 

64, 800, 009 

242, 586, 945 

351, 985, 059 

260, 343, 202 

547, 039, 928 

57, 376, 054 


$136, 413, 095 
57, 437, 108 
87, 085, 926 

72, 582, 288 
68, 344, 723 
44, 434, 980 
99, 326, 345 

462, 478, 692 
521,024,836 
116,711,287 
17, 143, 525 
227, 323, 356 
8, 815, 440 

25, 019, 824 
2, 558, 594 

12,673,162 
273, 897, 476 

2, 974, 836 
2, 156, 929, 895 

107, 931, 479 

3, 477, 845 
538, 602, 037 

26, 788, 077 
35, 418, 795 

902, 478, 647 
70, 428, 803 
34, 067, 477 

4, 222, 579 
54, 321, 630 

102, 801, 770 
22, 517, 474 
12, 163, 457 
94,500,115 
84, 674, 561 

73, 477, 884 
150, 217, 630 

5, 322, 717 


$846, 920, 167 
420, 679, 439 
302, 432, 464 
286, 998, 167 
282, 147, 173 
187, 399, 189 
500, 585, 929 

1, 875, 494, 686 

1, 562, 957, 922 
489, 088, 069 
100, 637, 534 
832, 598, 876 
108, 071, 387 
220, 172, 386 
28, 270, 205 
117,525,284 

1, 324, 638, 653 
35, 642, 446 

6, 722, 244, 793 
314, 570, 097 
46, 451, 841 

1, 996, 298, 604 
248, 081, 254 
225, 272, 808 

3,381,230,118 

285, 178, 405 

121, 098, 832 

54, 393, 440 

280, 355, 578 

716, 296, 670 

102, 460, 780 

76, 963, 466 

337, 087, 060 

436, 659, 620 

333, 821, 086 

697, 257, 558 

62, 698, 771 


1.95 

1.27 

.92 

.87 

.85 

.57 

1.51 

6.66 

4.70 

1.47 

.30 

2.51 

.33 

.66 

.09 

.35 

3.99 

. 11 

20.27 

.95 

.14 

6.02 

.75 

.68 

10.20 

.86 

.37 

.16 

.85 

2.16 

.31 

.23 

1.01 

1.31 

1.01 

2.10 

.19 


$22, 966, 287 

9, 969, 386 

12, 389, 523 

11,863,670 

11,982,339 

7, 769, 496 

22, 889, 496 

95, 679, 336 

88, 780, 154 

19, 687, 787 

3, 406, 559 

38, 867, 690 

1, .597, 456 
5, 089, 500 

466, 398 

3, 047, 228 
61, 807, 608 

607, 314 

440, 419, 819 

17, 269, 870 

492, 227 

90, 504, 801 

6, 610, 531 

6, 522, 530 

177, 885, 925 

14, 871, 877 

4, 925, 086 
646, 930 

10, 184, 025 
21,716,425 

2, 559, 396 
2, 594, 010 

14, 504, 404 
12, 925, 213 
12, 219, 939 
25, 406, 005 
1, 033, 331 


1 43 


Iowa 


62 


Kansas 


77 


Kentucky 


74 


Louisiana 


.75 


Maine- 


.49 


Maryland. 


1.43 


Massachusetts 

Michigan 


5.98 
5 55 


Minnesota.. . . 


1 23 


Mississippi 


21 


Missouri 


2 43 


Montana 


.10 


Nebraska 


.32 


Nevada. 


.03 


New Hampshire 

New Jersey 


.19 
3.86 


New Mexico 


.04 


New York 


27.51 


North Carolina 

North Dakota 

Ohio . 


1.08 
.03 
5 65 


Oklahoma 


.41 


Oregon 


.41 


Pennsylvania . 


11.11 


Rhode Island 


.93 


South Carolina 

South Dakota 


.31 
.04 


Tennessee 


.64 


Texas 


1.36 


Utah.. 


.16 


Vermont 


.16 


Virginia.. 


.91 


Washington 


.81 


West Virginia 


.76 


Wisconsin 


1.59 


Wyoming 


.06 






Total - 


24, 840, 137, 364 


8, 321, 529, 134 


33, 161, 666, 498 


100. 00 


1, 600, 758, 303 


100. 00 







INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS 

The income of American citizens and. corporations from business 
and investments in foreign countries, and conversely the income of 
aUens, 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, 1923, 
are shown below. The data relative to individuals represent only 
the information contained in returns reporting net income of $5,000 
and over. 

Income from sources within the United States and its possessions 





Total 
num- 
ber of 
returns 


Reporting income 


Reporting loss 


Aliens and foreign corporations 


Num- 
ber of 
returns 


Total 
income 


Federal 

income 

tax 


Num- 
ber of 
returns 


Total loss 


Nonresident aliens 


2,192 
5,041 

520 


2,192 
5,041 

302 


$28, 031, 878 
31, 705, 378 

123,214,916 


$2, 360, 686 
1, 632, 762 

1, 160, 498 






Resident aliens 






Foreign corporations in business or hold- 
ing investments in the United States... 


218 


$21, 440, 186 


Total . . - 


7,753 


7,535 


82, 952, 171 


6, 063, 836 


218 


21, 440, 185 







STATISTICS OF INCOME 
Income from sources in foreign countries 



27 





Total 
num- 
ber of 
returns 
report- 
ing 
foreign 
income 


Foreign income 
reported 


Tax paid foreign 
countries 


Reporting loss - 


American citizens and domestic 
corporations 


Num- 
ber of 
returns 


Amount 


Num- 
ber of 
returns 


Amount 


Num- 
ber of 
returns 


Amount 


American citizens residing abroad. , 


2,178 

28,729 

711 


2,178 

28, 729 

621 


$27,009,864 
36, 362, 324 
21, 393, 091 










All other American citizens or resi- 
dents reporting net income of 
$5,000 and over 


1,226 
166 


$2, 672, 893 
2, 588, 131 






Domestic corporations in business 
or holding investments in foreign 


24 


$2. 784 f.rA 






Total 


31,618 


31, 528 


84, 765, 279 


1,392 


5,261,024 


24 2. 784. 658 










» Taxable net income, $12,552,366. Dividends from domestic corporations, $10,662,549. 

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 income taxation is given in the 
following tables: 

Number of personal returns, calendar years 1914-1928, by income classes 



Income classes 



Undei $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 $10,000 

$10,000 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 $100,000 

$100,000 to $150,000... 
$150,000 to $200,000.. - 
$200,000 to $2.50,000... 
$250,000 to .$300,000... 
$300,000 to $400,000. . 
$400,000 to $500,000.. - 
$50t,000 to $1,000,000- 
51,000,000 and over... 



Total 

Married women making separate returns 
from husbands.. 



Total number of returns filed. 



1914 



82,754 

66, 525 

127.448 

34, 141 

15,790 

8,672 

5, 483 

6,008 

3.185 

.5, 161 

1,189 

406 

233 

130 

147 

69 

114 



357, 515 



357, 515 



1915 



69,045 

58, 949 

120, 402 

34, 102 

16, 475 

9,707 

6,196 

7,005 

4,100 

6,847 

1,793 

724 

386 

216 

254 

122 

209 

120 



336, 652 



336, 652 



1916 



85, 122 

72, 027 

150,553 

45, 309 

22, 618 

12, 953 

8,055 

10,068 

5,611 

10, 452 

2,900 

1,284 

726 

427 

469 

245 

376 

206 



429, 401 

' 7, 635 



437, 036 



1917 



1, 640, 758 

838, 707 

374, 958 

185, 805 

270, 666 

65,800 

29,896 

16,806 

10, 571 

12, 733 

7,087 

12, 439 

3,302 

1,302 

703 

342 

380 

179 

315 

141 



3, 472, 890 



1918 



1, 516, 938 

1, 496, 878 

610, 095 

322, 241 

319, 356 

69, 992 

30,227 

16, 350 

10,206 

11,887 

6,449 

9.996 

2,358 

866 

401 

247 

260 

122 

178 

67 



3,472,890 t 4,425,114 



4, 425, 114 



1 In 1916 the net income on returns filed separately by husband and wife is combined and the total ap- 
pears as one return. In all other years the returns of married women filed separately are included in their 
individual income classes independently of husband's income. 

54441— 25t 3 



28 



STATISTICS OF INCOME 



Number of -personal returns, calendar years 1914-1923, by income classes — Continued 



Income classes 



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 $10,000- 

$10,000 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 $100,000 

$100,000 to $150,000... 
$150,000 to $200,000... 
$200,000 to $250,000... 
$250,000 to $300,000... 
$300,000 to $400,000... 
$400,000 to $500,000- -. 
$500,000 to $1,000,000. 
$1,000,000 and over... 



Total 

Married women making separate returns 
from husbands 

Total number of returns filed 



1919 



1, 924, 872 

1, 569, 741 

742, 334 

438, 154 

438, 851 

97, 852 

42, 028 

22, 605 

13, 769 

15,410 

8,298 

13, 320 

2, 983 

1,092 

522 

250 

285 

140 

189 

65 



5, 332, 760 



5, 332, 760 



1920 



2, 671, 950 

2, 569, 316 

894, 559 

442, 557 

455, 442 

103, 570 

44, 531 

23,729 

14, 471 

15, 808 

8,269 

12, 093 

2,191 

590 

307 

166 

169 

70 

123 

33 



7, 259, 944 



7, 259, 944 



1921 



401, 849 

2, 440, 544 

2,222,031 

702, 991 

369, 155 

353, 247 

80, 014 

34, 230 

18, 100 

10, 848 

12,047 

6, 051 

8,717 

1,367 

450 

205 



6, 662, 176 



6, 662, 176 



1922 



402, 076 

2, 471, 181 

2, 129, 898 

785, 267 

404, 848 

391, 373 

90, 278 

39, 605 

21, 446 

13, 225 

14, 283 
7,970 

12, 000 
2,171 
763 
350 
210 
205 
104 
161 
67 



6, 787, 481 



6, 787, 481 



1923 



368, 502 

2, 515, 324 

2, 470, 970 

1, 125, 462 

592, 166 

397, 630 

102, 506 

44, 948 

24, 347 

14, 919 

16, 441 

8,472 

12, 452 

2,339 

750 

348 

203 

216 

111 

141 

74 



7, 698, 321 



7, 698, 321 



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 
decrease from 
year to year 


1913 -- 


1 357, 598 

1 357, 515 

1 336, 652 

1 437, 036 

3 3, 472, 890 

3 4,425,114 

3 5, 332, 760 

3 7, 259, 944 

3 6, 662, 176 

6, 787, 481 

7, 698, 321 


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 

23, 700, 000. 000 
19, 600, 000, 000 
21, 400, 000, 000 

24, 900, 000, 000 




1914 


$100, 000, 000 


1915 -- 

1916 - 


600, 000, 000 
1, 700, 000, 000 


1917. - 

1918 - - 

1919 - - 


7, 400, 000, 000 

2, 300, 000, 000 

3, 900, 000, 000 


1920 . - ..-- 


3, 800, 000, OOO 


1921 --- 


* —4, 100, 000, 000 


1922 - - - 

1923 - - ---- 


1, 800, 000, 000 
3, 500, 000, 000 



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

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

3 Returns reporting net income of $1,000 and over. 
* A minus sign (— ) indicates decrease. 

CORPORATION 



Year 


Total 
number 

of 
returns 


Corpora- 
tions 
reporting 

net 
income 


Corpora- 
tions 

reporting 
no net 
income 


Net income 


Increase or de- 
crease from 
year to year • 


1909 


262, 490 
270, 202 
288, 352 
305, 336 
316, 909 
3 299, 445 
3 366, 443 
341, 253 
351,426 
317,579 
320, 198 
345, 595 
356, 397 
382, 883 
398, 933 


2 52, 498 
2 54, 040 
2 55, 129 
2 61,116 
188, 866 
174, 205 
190,911 
206, 984 

232, 079 
202, 061 
209, 634 
203, 233 
171,239 
212, .'535 

233, 339 


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 
165, 594 


$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 

8, 322, 000, 000 




1910 


$171, 000, 000 


1911 


-258, 000, 000 


1912 


648, 000, 000 


1913 


563, 000, 000 


1914 


-774, 000, 000 


1915 - - 


1, 370, 000, 000 


1916- 


3, 456, 000, 000 


1917 


1,964,000,000 


1918 - 


-2, 368, 000, 000 


1919- 


1, 050, 000, 000 


1920- - 


-1,509,000,000 


1921- 


-3, 567, 000, 000 


1922- - - 


2, 628, 000, 000 


1923 - 


1, 358, 000, 000 







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

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



STATISTICS OF INCOME 
Income-tax yield by years 



29 









Personal 


. 




Year 


Normal tax 


Surtax 


War-profits 
and excess- 
profits tax 


Tax on capital 

net gain 
12}^ per cent 


Total tax 


1913 ' 


$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 

285, 605, 298 


$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 
348, 859, 583 






$28, 253, 535 


1914 1... 






41, 046, 162 


1915 1 






67, 943, 595 


1916 






173, 386, 694 


1917 


$101, 249, 781 




691, 492, 954 


1918... 




1, 127, 721, 835 


1919 






1, 269, 630, 104 


1920 






1, 075, 063, 686 


1921 






719, 387, 106 


1922 . . 




$31,066,357 
29, 186, 624 


861, 057. 308 


1923 




663, 651, 505 











Partnership 


Corporation _ 




Year 


War-profits 
and excess- 
profits tax 


Income tax 


War-profits 
and excess- 
profits tax 


Total tax 


Grand total 


1913 1 




3 $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 
937, 106, 798 




3 $43, 127, 740 

39, 144, 632 

56, 993, 657 

171, 805, 150 

2, 142, 445, 769 

3, 158, 764, 422 

2, 176, 341, 578 

1, 625, 234. 643 

701, 575, 432 

783, 776, 268 

937, 106, 798 


$71, 381, 275 
80, 190, 694 
124. 937, 252 


1914' 






1915 1 






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 

2 8,466,114 


2, 937, 826, 707 
4, 286, 486, 257 

3, 444, 971, 682 
2, 700, 288, 329 
1, 420, 962, 538 
1, 644, 833, 576 
1, 600, 768, 303 


1918. 


1919. 


1920 ' 


1921 1 


1922. 


1923 







1 Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately follow- 
ing the year shown above. 

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

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

Personal returns, net income reported for calendar years 1916-1923, by income 

classes 



Income classes 



Net Income 



1916 



1917 



1918 



1919 



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. 



$624, 
1, 037, 
1, 235, 
822, 
722, 
357, 
506, 
271, 
256, 
464, 



669, 015 
247, 977 
016, 786 
661, 658 
796, 474 
365, 318 
859, 406 
938, 017 
771, 325 
263, 644 



$2,461, 137, 000 

2, 064, 977, 328 

2,115,864,601 

1, 827, 608, 088 

1, 687, 165, 619 

1, 042, 320, 083 

846, 894, 335 

400, 492, 040 

474, 651, 960 

209, 904, 969 

214, 631, 270 

306, 835, 914 



$2, 232, 

3, 626, 

3, 535, 

2, 145, 

1, 736, 

978, 

679, 

284, 

305, 

144, 

119, 

137, 



364, 577 
824, 833 
219, 007 
690, 016 
548, 050 
042, 710 
720, 737 
106, 740 
024, 817 
646, 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 
660, 245 



6,298,577,620 13,652,383,207 15,924,639,355 



19, 859, 491, 448 



30 



STATISTICS or INCOME 



Personal returns, net income reported for calendar years 1916-192S, 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. 



Net Income 



1920 



1921 



$4, 050, 

6, 184, 

5, 039, 

3, 068, 

2, 547, 

1, 307, 

810, 

265, 

215, 

89, 

79, 

"7, 



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, 



1922 



849, 934 
761, 768 
931, 265 
891, 244 
759, 237 
156, 206 
629, 305 
230, 218 
520, 999 
948, 047 
342, 550 
780, 426 
411,329 



23,735,629,183 i 19,577,212,528 



$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 



21, 336, 212, 530 



1923 



$252, 

3, 683, 

6,069, 

6,461, 

2, 717, 

2, 558, 

1, 350, 

833, 

280, 

260, 

124, 

95, 

152, 



513, 019 
428, 617 
132, 445 
142, 951 
991, 629 
361, 589 
680,468 
898,237 
656, 213 
584, 012 
569, 194 
107,209 
071, 881 



24, 840, 137, 364 



Personal returns, tax yield for calendar years 1916-1923, by income classes 



Income classes 



Tax yield 



1916 



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 
51, 487, 356 



1917 



$16, 
9, 
18, 
44, 
80, 
76, 
85, 
55, 
86, 
50, 
59, 

109, 



243, 604 
097, 378 
283, 457 
066, 389 
696, 149 
593, 344 
027, 556 
766, 236 
718, 157 
227, 598 
349, 187 
424, 999 



1918 



173, 386, 694 



691, 492, 954 



$26, 481, 
35, 415, 
82, 928, 
93, 057, 
142, 448, 
130, 240, 
147, 428, 
95, 680, 
136, 155, 
79, 164, 
69, 834, 
88, 885, 



Income classes 



Tax yield 



Tinder $1,0(K). 

$1,000 to $2.000 

$2,000 to $3,000 

$3,000 to $5,000 

$5,000 to $10,000 

$10,(XX) to $25,000 

$2.5,000 to $50,000 

$50,000 to $1(KJ,000.... 
$100.W)0 to $150,000... 
$150,000 to $300,000.. 
$3()0.(KH) to $500,000 .. 
$500.0<KJ t(j $1.(X)0.000. 
$1,000,000 and over.. 



I'otal 1,075,05.3,086 



.$36, 
45, 
83, 
97, 
172, 
154, 
163, 
86, 
92, 
47, 
45, 
49, 



732 
821 
116 
033 
.321 
276 
719 
694 
423 
461 
005 
085 



$173, 678 
29, 160, 654 
20, 712, 373 
42, 743, 604 
68, 871, 422 
126,886,410 
112,909,840 
11.5,711,635 
52, 330, 066 
61, 495, 988 
31, 8.59, 630 
2.5,112,090 
31. 419, 726 



719,387,106 



1922 



$246, 636 
27, 081, 089 
20, 729, 737 
47, 633, 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, 617, 639 



861, 067, 308 



$24, 696, 200 
28, 257, 861 
76, 914, 847 
91, 637, 910 
164,832,623 
164. 946, 343 
186, 367, 608 
118,706,303 
163, 095, 349 
86, 031, 032 
76, 228, 132 
99, 026, 996 



1, 127, 721, 835 1, 269, 630, 104 



1923 



$316, 602 
18, 190, 038 
16, 570, 881 
45, 969, 794 

55, 480, 078 
103,866,711 
103, 600, 760 
108, 878, 597 

56, 719, 390 
62, 104, 203 
31, 668, 662 
26, 498, 434 
35, 788, 475 



663, 651, 505 



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



STATISTICS OF INCOME 



31 



Personal returns, average tax and average rate of tax per individual, calendar years 
1916-1923, by income classes 





1916 


1917 


1918 




1919 








.Aver- 




Aver- 




Aver- 




Aver- 


Income classes 


-Average 


age 


Average 


age 


Average 


age 


Average 


age 




tax per 
ind.vidiial 


of tax 
(per 


tax per 
individual 


of tax 
(per 


tax per 
individual 


of tax 
(per 


tax per 
individual 


of tax 
(per 






cent) 




cent) 




cent) 




cent) 


Under $1,000 


1 
1 . 






i 1 1 


$1,000 to $2,000 




$9.90 


0.66 


$17. 46 


1.19 


$12. 83 


0.87 


$2,000 to $3,000 .- 




10.85 
32.60 


.44 
.86 


23.66 

88.95 


.98 
2.35 


18.00 
64.31 


.74 


$3,000 to $5,000 


$4.94 


0.12 


1.68 


$5,000 to $10,000 


41.85 


.61 


162. 80 


2.41 


291. 39 


4.34 


208.59 


3.10 


$10,000 to $25,000 


143. 88 


.94 


717. 27 


4.78 


1, 222. 01 


8.20 


1, 014. 45 


6.83 


$25,000 to $50,000 


488.86 


1.41 


2, 520. 26 


7.34 


4. 563. 12 


13.32 


4. 134. 44 


12. 13 


$50,000 to $100,000 


1, 559. 37 


2.25 


6. 835. 56 


10.04 


14,748.76 


21.69 


13, 990. 81 


20.79 


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


4, 283. 96 


3.48 


16, 888. 62 


13.92 


40, 576. 79 


33.68 


39, 793. 93 


33. 12 


$150,000 to .$300,000. _ - 


9, 851. 16 


4.75 


36, 948. 51 


18.27 


89,871.89 


44.64 


87, 497. 50 


43. 94 


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


25, 142. 03 


6.60 


89, 852. 59 


23.93 


207, 237. 82 


54.77 


202, 425. 96 


54.08 


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


55, 590. 19 


8.14 


188. 410. 12 


27.63 


392,326.67 


58.65 


403, 323. 45 


59.42 


$1,000,000 and over... 


249, 938. 62 


11.09 


776, 063. 82 


35.65 


1, 326, 645. 51 


64.65 


1, 523, 492, 25 


64.87 


General average. 


396. 60 


2.75 


199.11 


5.06 


254. 85 


7.08 


238.08 


6.39 





1920 




1921 




1922 


1923 






-Aver- 




Aver- 




Aver- 


. 


Aver- 


Income classes 


Average 

tax per 

individual 


age 
rate 
of tax 
(per 
cent) 


.Average 

tax per 

individual 


age 
rate 

of tax 
(per 

cent) 


Average 

tax per 

individual 


age 
rate 

of tax 
(per 

cent) 


Average 

tax per 

individual 


age 
rate 

of tax 
(per 

cent) 


Under $1,000 






$0.43 


0.08 


$0.61 


0.10 


$0. 86 


.13 


$1,000 to $2,000 


$13. 80 


0.91 


11.95 


.81 


10.96 


.75 


7.23 


.49 


$2,000 to $3,000 


17.71 


.74 


9.32 


.39 


9.73 


.40 


6.71 


.27 


$3,000 to $5,000 


62.44 


1.66 


39.87 


1.05 


39.94 


1.06 


26.76 


.71 


$5,000 to $10,000 


214. 92 


3.19 


194. 97 


2.90 


179. 85 


2.66 


139. 53 


2.04 


$10,000 to $25,000 


1, 002. 50 


6.76 


958. 76 


6.48 


816. 60 


5.48 


604.57 


4.06 


$25,000 to $50,000 


4,001.90 


11.80 


3, 900. 71 


11.53 


3, 542. 90 


10.40 


2, 600. 94 


7.67 


$50,000 to $100,000 


13, 538. 22 


20.20 


13, 274. 25 


19.87 


12, 007. 71 


17.89 


8, 743. 86 


13.06 


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


39, 519. 71 


32.61 


38, 280. 95 


32.00 


32, 859. 16 


27.42 


23, 821. 89 


19.85 


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


87,116.11 


43.04 


83, 215. 14 


42.14 


74, 686. 63 


37.03 


47, 735. 75 


23.83 


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


196, 834. 56 


52.67 


196, 664. 38 


51.94 


140, 738. 60 


37.27 


96, 845. 72 


25.42 


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


371, 065. 08 


57.08 


398, 604. 30 


58.70 


239, 499. 03 


35.81 


180, 839. 96 


26.81 


$1,000,000 and over... 


1, 490, 457. 12 


63.81 


1, 496, 177. 43 


63.59 


739, 069. 24 


35.02 


483, 628. 04 


23.53 


General average - 


148.08 


4.63 


107. 98 


3.67 


126. 86 


4.04 


86.21 


2.67 



32 STATISTICS OF INCOME 

Personal returns, income by sources for calendar years 1916-1923 



Source of income 


Income 


1916 


1917 


1918 


1919 


Personal industry: 

Salaries, wages, commissions, bo- 
nuses, 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, part- 
nerships, farming, and profits 
from incidental sales of real estate, 
stocks, bonds, and other property. 


Total. 


4, 488, 751, 296 


7, 607, 107, 930 


12, 897, 846, 872 


17, 464, 037, 635 




Property: 

Rents and royalties.. 


643, 802, 657 

1, 080, 879, 405 
2, 136, 468, 625 


684, 343, 399 

936, 715, 456 
2, 848, 842, 499 


975, 679, 666 

1, 403, 485, 691 
2, 468, 749, 244 


1, 019, 094, 265 


Interest on bonds, notes, etc., in- 
cluding fiduciary income 


1,500,779,100 
2, 453, 774, 825 


Dividends 






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 


General deductions 


2, 578, 194, 377 




Net income 


> 6, 298, 577, 620 


2 11,191,246,207 


3 15,924,639,355 


s 19, 859, 491, 448 





Source of income 


Income 


1920 


1921 


1922 


1923 


Personal industry: 

Salaries, wages, commissions, bo- 
nuses, directors' fees, etc 

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


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


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


$13, 693, 992, 791 
5, 258, 260, 071 


$14, 230, 208, 826 

7,587,171,983 






Total 


21, 197, 700, 892 


17, 983, 532, 756 


18, 952, 242, 862 


21, 817, 380, 809 






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 


1, 816, 280, 109 


Interest on bonds, notes, etc., in- 
cluding fiduciary income 


2, 558, 763, 403 


Dividends 


3, 126, 503, 482 






Total 


5, 492, 568, 961 


5, 345, 249, 176 


5, 919, 665, 492 


7, 501, 546, 994 






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, 820 


29, 318, 927, 803 


General deductions 


4, 478, 790, 439 






Net income.. 


3 23,735,629,183 


3 19,577,212,528 


3 21,336,212,534 


' 24, 840, 137, 364 







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

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

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



STATISTICS OF INCOME 33 

In the study of the foregoing table it should be observed that in 
all years, excepting 1916, the income figures are composed of net 
gain items. Wherever schedules within the returns showed net 
losses, such losses are included in general deductions, which represent 
in addition to these losses such other deductions as could not be 
allocated 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 sources, 
but are given in aggregate under ''General deductions." 

PERSONAL RETURNS BY YEARS— STATE TABLES 

The growth in the number of personal income-tax returns, the net 
income, and the tax, as well as the fluctuation in the average net 
income and average tax per return, over the period 1916-1923, 
inclusive, in aggregate for the United States and for each State 
separately, are exhibited in the accompanying basic tables. 

PERSONAL RETURNS BY COUNTIES AND CITIES 

The number of personal returns filed for the calendar year 1923 
by counties, as well as by cities havmg a population of 5,000 and 
over, is shown in the attached basic tables. This tabulation does not 
represent an exact count of returns for each county or city, excepting 
the income class distribution of the returns reporting $5,000 and 
over by counties, but is a very close approximation of the number 
filed and is arrived at as follows. Index cards of the returns of net 
income filed in each collection district are prepared in the offices of 
the collectors of internal revenue. These cards are arranged by 
counties and cities and the number is ascertained by measurement 
on the basis of a certain number of cards to the inch. 

FEDERAL ESTATE TAX 

On September 8, 1916, there became effective a tax by the Federal 
Government on the transfer of estates of persons dying subsequent 
to that date. This tax is imposed upon the transfer of the net estate 
and is not laid upon any particular legacy, devise, or distributive 
share, but upon the transfer of the entire net estate from the decedent 
to others. 

The first law of this kind passed by Congress was approved July 
6, 1797, and imposed a stamp duty on every receipt or other discharge 
given for a legacy or any share of personal estate divided under the 
statute of distribution. It was repealed April 6, 1802. 

The next statute of this nature was passed during the Civil War 
and approved July 1, 1862. It levied a tax in two forms — one on the 
probate of wills and the granting of letters of administration, accord- 
ing to the value of the estate, and the other on legacies or distributive 
shares of personal property transferred to any person. 

Another act was passed in 1864, which retained the probate and 
inheritance taxes in exactly the same form, but in addition enacted 
a succession duty tax on real estate. This latter act was amended 
in 1865, exempting a succession from the operation of the act where 
the wife of the decedent was the successor. The act was again 



34 STATISTICS OF INCOME 

amended in 1866, exempting from the tax legacies^and distributive 
shares of personal property not exceeding $1,000 passing to a minor 
child of the decedent, and estates whose value did not exceed SI, 000. 
The legacies and succession taxes were repealed by an act approved 
Julv 14, 1870, and the tax on probate and letters of administration 
June 6, 1872. 

The revenue act of 1898, passed at the time of the Spanish-Ameri- 
can War, was the next Federal statute imposing an inheritance tax. 
Section 29 of this act, imposed a tax upon legacies and distributive 
shares arising from personal property exceeding $10,000. The act 
was amended in 1901, exempting bequests for charitable, religious, 
or public purposes. The inheritance tax provisions as amended were 
subsequently repealed by the act of April 12, 1902, The total re- 
ceipts under this act amounted to only $22,569,717.12. 

It will be noted that the taxes imposed by the prior acts were based 
upon the legacy or distributive share passing to the beneficiary and 
not upon the estate as a whole. 

ESTATE TAX RETURNS FILED 

The adjoined tables were compiled from estate tax returns filed 
during the calendar year ended December 31, 1924, and represent 
returns actually filed with the bureau during the 12 months as 
distinguished from the number of taxable estates originating within 
the period (the return not being due until one year after the date of 
death) . 

In these tables the size of the net estate is divided into blocks corre- 
sponding 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 of the tax, not any particular legacy, 
devise, or distributive share, and the relationship of the beneficiary to 
the decedent has no bearing upon the tax liability 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 specifically included by 
statute, as in the case of transfers made in contemplation 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 investigation 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 taxable estate, showing form of property and nature of 
deductions. This table gives a detailed analysis showing the distri- 
bution of the gross estate into the several forms of wealth owned by 



1 



STATISTICS OF INCOME 35 

the decedents at the time of death or the several classifications in- 
cluded as taxable described in the sequence of the form of return 
prescribed, and also the distribution of the deductions according to the 
several classifications entered in the returns under the provisions of 
the law. 

Table B shows the aggregate of returns 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 
of resident and nonresident decedents. This table combined data 
from Tables B and C for the purposes mentioned. 

Table E is a vocational distribution b}^ 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 returns of resident decedents by States and 
Territories. 

54441— 25t 4 



36 



STATISTICS OF INCOME 













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42 



STATISTICS OF INCOME 



Table B. — Returns of resident decedents, distributed by size of net estate 
[Returns filed from Jan. 1, 1924, to Dec. 31, 1924] 



Size or net taxable estate 



Num- 
ber 
of re- 
tm-ns 



No net taxable 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 

$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 



893 

2,172 

5,166 

2,354 

735 

556 

263 

94 

86 

36 

23 

9 

1 

4 



Gross estate 



Deductions 



$37, 228, 693 

201, 096, 268 

456, 035, 227[ 

407,758,8571 

214, 886, 393 

257, 282, 600 

194, 796, 280! 

101, 750, 082| 

126,570,181 

82, 452, 4991 

63, 480, 375| 

35, 975, 0251 

5, 666, 199' 

26, 641, 179 



Net taxable 
estate 



$55, 104, 116 

254, 857, 681 

356, 533, 418 

202, 636, 959 

74, 890, 297 

70, 802, 481 

42, 983, 004 

21, 248, 007 

23, 780, 075 

20,850,512 

9, 083, 045 

4, 172, 044 

892, 173 

4, 636, 606 



17, 043, 013' 1, 851, 043 



49, 422, 248 
72, 163, 685 



11,309,867 
4, 652, 280 



Total ^ 12, 403 2, 350, 248, 804 1, 160, 283, 608 1, 261, 602, 032|65, 900, 050 5, 313 



$99, 501, 

205, 121, 

139, 996, 

186, 480, 

151,813, 

80, 502, 

102, 790, 

61, 601, 

54, 397, 

31, 802, 

4, 774, 

22,004, 



Tax 



809 $1, 

898 2, 

096 2, 

119 4, 

276 5, 

075 3, 

106 6, 

987 4, 

330 4, 

9811 3, 
026 

573 2, 



15, 191, 970 



980, 973 
951, 724 
747, 339 
974, 663 

528. 824 
783, 786 
144, 084 
566, 336 
890, 127 
481, 985 

600. 825 
956, 914 



2, 321, 395 



Aver- 

^^//,^«i r'a?e 
^^^ i per 
cent 



$383, 

1,254 

3, 738' 

8, 947 

21, 022 

40,253 

71, 443 

126, 843 

212, 614 

386, 887 

600, 825 

739, 229 



1, 160, 698 



38,112,381 6,185,724 1,546,431 
67, 511, 405 12, 785, 351 2, 557, 070 



1.99 
1.44 
1.96 
2.67 
3.64 
4.70 
5.98 
7.41 
8.99 
10.95 
12.59 
13.44 



15.28 



16.23 
18.94 



5.22 



Table C. — Returns of nonresident decedents, distributed by size of net estate 
[Returns filed from Jan. 1, 1924, to Dec. 31, 1924] 



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


Num- 
ber of 

re- 
turns 


Gross 
estate 


Deduc- 
tions 


Net tax- 
able estate 


Tax 


Aver- 
age tax 


Aver- 
age 
rate 


No net taxable estate: 

Gross estate under $50,000 


22 

1 

1,286 

37 
7 

10 
3 


$93, 956 
60,069 
7, 298, 135 
3,221,153 
1, 378, 127 
3, 693, 453 
1, 743, 909 


$93, 956 
60,069 

289, 387 

132, 276 
50, 926 

212, 143 










Gross estate over $50,000. 










Under $50,000 


$7, 008, 748 
3, 088, 877 
1, 327, 201 
3,481,310 
1, 743, 909 


$77, 914 
44,697 


$61 
1.208 


1. U 


$50,000 to $150,000 


1.45 


$150,000 to $2.50,000 


24, 165 3. 4.52 


1.82 


$250,000 to $450,000 


99, 633 
60, 135 


9,963 
20,045 


2.86 


$450,000 to $750,000 


3.45 


$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 










1 




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










i::::;:: :::::: 




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










1 




$10,000,000 and over 










1 














1 




Total 


1,366 


17, 488, 802 


838, 757 


16, 650, 045 


306,544 


224 


1.84 







STATISTICS OF INCOME 



43 



Table D. — Simple and cumulative distrihution by size of net estate — Aggregate 
resident and nonresident decedents 

[Returns filed from Jan. 1, 1924, to Dec. 31, 1924] 



Size of net taxable estate 



Returns 



Simple distribu- 
tion 



Number 

in each 

class 



Per 
cent of 
total 



Cumulative dis- 
tribution 



Number 
under 
higher 
class 



Per cent 
under 
higher 
class 



Net taxable estate 



Simple distribution 



Amount in 
each class 



Per 
cent of 
total 



No net taxable 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 

$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 



915 

2,173 

6, 452 

2,391 

742 

566 

266 

94 

86 

36 

23 

9 

1 

4 



6.65 
15.78 
46.86 
17.37 
5.39 
4.11 
1.93 
.68 
.62 
.262 
.167 
.065 
.007 
.029 



.029 
.036 



Total 13,769 



100.00 



915 
3,088 
9,540 
11,931 
12, 673 
13,239 
13, 505 
13, 599 
13, 685 
13, 721 
13, 744 
13, 753 
13,754 
13, 758 
13, 758 
13, 760 
13, 760 
13, 764 
13, 769 



6.65 
22.43 
69.29 
86.66 
92.06 
96.16 
98.09 
98.77 
99.39 
99. 652 
99. 819 
99. 884 
99. 891 
99.920 
99. 920 
99. 935 
99. 935 
99. 964 
100.00 



$106, 510, 557 

208, 210, 775 

141, 323, 297 

189, 961, 429 

153, 557, 185 

80, 502, 075 

102, 790, 106 

61, 601, 987 

54, 397, 330 

31, 802, 981 

4, 774, 026 

22, 004, 573 



8.33 

16.29 

11.06 

14.86 

12.01 

6.30 

8.04 

4.82 

4.26 

2.49 

.37 

1.72 



15, 191, 970 



1.19 



38,112,381 
67,511,405 



2.98 
5.28 



1, 278, 252, 077 



100.00 





Net taxable estate 


Tax 


Sizes of net taxable estate 


Cumulative distribu- 
tion 


Simple distribution ^Trl^S''" 




Amount under 
higher class 


Per cent 
under 
higher 
class 


Amount in 
each class 


Per cent 
of total 


Amount 
under 
higher 
class 


Per cent 
under 
higher 
class 


No net taxable estate: 

Gross estate under $50,000... 










Gross estate over $50,000 . 1 ■ 


:::::::::::::::::::::::::::::::::: 




Under $50,000 


$106, 510, 557 
314, 721, 332 
456, 044, 629 
646, 006, 058 
799, 563, 243 
880, 065, 318 
982, 855, 424 
1,044,457,411 


8.33 
24.62 
35.68 
50.54 
62.55 
68.85 
76.89 
81.71 
85.97 


$2,058,887 1 3.11 ! $2,058,887 


3.11 


$50,000 to $150,000 


2,996,421 4.52 

2, 771 504 4. 19 
5, 074, 296 7. 66 
5, 588, 959 8. 44 

3, 783, 786 5. 71 


5, 055, 308 
7, 826, 812 
12, 901, 108 
18, 490, 067 
22, 273, 853 
28, 417, 937 
32, 984, 273 
37. 874. 400 


7.63 


$150,000 to $250,000 


11.82 


$250,000 to $450,000 


19.48 


$450,000 to $750,000 


27.92 


$750,000 to $1,000,000 


33.63 


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


6, 144, 084 
4, 566, 336 
4, 890, 127 


9.28 
6.90 
7.39 


42.91 


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


49.81 


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


1, 098, 854, 741 


57.20 


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


1, 130, 657, 722 1 88. 46 
1, 135, 431, 748 88. 83 


3, 481, 985 5. 26 \ 41, 356, 385 

600, 825 . 91 1 41, 957, 210 

2, 956, 914 4. 47 44. 914. 124 


62.46 


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


63.37 


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


1, 157, 436, 321 
1, 157, 436, 321 
1, 172, 628, 291 
1, 172, 628, 291 
1, 210, 740, 672 
1, 278, 252, 077 


90.55 
90.55 
91.74 
91.74 
94.72 


67.84 


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




44, 914, 124 
47, 235, 519 
47, 235, 519 
53. 421. 243 


67.84 


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


2,321,395 j 3.51 


71.35 


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


71.35 


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


6. 185. 724 1 9. 34 


80.69 


$10,000,000 and over 


100.00 12,785,351 | 19.31 ' 66,206,594 


100.00 






Total-- 


. 1 


66, 206, 594 100. 00 








1 











44 



STATISTICS OF INCOME 



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c 

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to W — C^ Tf* C^l 1 t^ — iO Tt* CO o to to »o 




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t^ CO OS N ^ 1 — — to ^H 1-4 lO to CO 
M — 1 M CO — 


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,-H ^ CO O TJH 


CO NO 


to t^ c^ w ■* IM e^ 00 — m (Nco>oosos — 


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to 


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OOCOOS C* -)• •* — — O OJ — lOOSO 






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1 CO 1 


N 1 1 C^ 1 100 oil lO 1 1 ir(<00 


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II 1 ii4< II ill — CO 


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II 1 1 












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^H 1 ,-H ^ Tj< 


C^ CO CO 


CO^OS — 00 "O 1 <M>OtO !MCO — C^5=tO 


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to 






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o3 s 

is 














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lO^OSCOOO lOOO -rt^ ^iO I^CO — C^O-<14 


CO 




C3 




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T»i — TfTt< — — to '^SS 


S 












00 




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H 
















1 1 rH 1 1 


—1 00 1 


-a< JOSOO 1 CO— CO — O (N — — m— 00 


o 


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CO t 1 C9 CO lij* iOOO 


<N 










1 1 to —CO 


CO 


O 

a 


o 




! 1 1 I 




1 I cf 


CO 














C3 






O CO -t* O CO ^ 


rt lo^ 


CO CO o CO lO to 1 00 00-^ r* lO CO t^ c<» t^ 




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00 CO t^ 


c^ostoso o i oo-oco S'»'"a:^S 


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— — CO — OS 1 CO OS MOOO 


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i i i ii i 

i i i i " ; 
aj i t 1 F-j 1 


i^" i i 

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la 1 1 

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ts 

retaries, 



sts, car- 

n mer- 










1 1 1 ca 1 


1 O 1 I 










r*r 1 1 1 >-l 1 




I» 1 .^ 1 1 U 1 1 -^ 1 1 1 O 1 1 1 1 1 1 










m 1 1 1 o 1 

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' '42 
1 oT 1 "ca 
: S2'3 

1 tc^- o 


hardi 
ers, e 

rs, se 

achin 

missi 










a 1^ Ito i 


illMiii^iiiiiiiiii 










=3 I'o 1 bZ 1 


1 a mS 


,„- IS 1 ig 1 ' - 1 1 1" 1 1 1 1 1 ; 










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3k raiser; 
id bond 

ents, ma 

engineer 

obbers. 
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ated 






a 




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Professional: 

Accountants, statisticians, ai 
Actors, artists, and musician 
Authors, editors, teachers, sc 

Clergymen 

Engineers: Civil, mining, c 
architects 


l,awyers 

Medical professions: Physi 

dentists, metaphysical hea 

Public service: Government 


Nonprofessional: 

Agriculturists: Farmers, stoi 

Bankers 

Real estate brokers; stock an 

Capitalists 

Contractors and builders 

Corporation officials: Presid 

cashiers, etc 

Housewives 

Labor, technical: Railroad 

penters, etc 

Lumbermen.. 

Ma nufacturers 

Merchants: Storekeepers, j 

chants, proprietors of bote 
Mine owners and operators. 

Publishers 

Salesmen, agents, clerks, etc 

Retired 

Profession or business not st 


"ca 
o 



STATISTICS OF INCOME 



45 



COfO-^ W CI (M 



^COCO<-lC^ «o 



^ i-iOO !>■ 



.-H i-H CO CO r-1 C^ CD ^ r-» »-l 00 t^ 



i-t . csoo 



COCOCO t^ c^ c^ 



»0 1— ICC CCCOCOOOC'l TfQO 



(N t^ lO r-1 M 



I— I rH ^ Tf< CD C^ OHO CD 



CO »0 Oi Oi lO CN CO .-H i-i<M iOCDCSOSOCS 



IM I I ■ »OGO 



^ W t^ OS -M 



C^ CD ^ 00 '^ W5 T^ -f (N 



O "Tf lO TP Ci o 



g6 



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o o o o-g £f'5i" 



, _ , !- P ; 

73 CO; 

5 S>2.^ ii a S u)-; 



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1 o 1 


! fl 1 ! 1 


1 " 1 


12 1 1 1 


•i-^ . 


1 OJ 1 1 1 


1 oj 1 


:a : : : 


03 




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1 C3 1 


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1 s* 1 1 ! 


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mtfoo 



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46 



ST.^TISTICS OF INCOME 



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o 
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g 
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t^ 


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1^ CO CO 1 1 1 o 1 


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IIII ,-,^1 !,-( C^CC r~t ^ 1 ifl r-i iwcc CCili^t^ 


CO 








Professional: 

Accountants, statisticians, actuaries, appraisers, 

e<c 

Actors, artists, and musicians... 

Authors, editors, teachers, school officials 

Clergymen.-- 

Engineers: Civil, mining, consulting, structu- 
ral, etc., architects 

Inventors 

Lawyers .-. 

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

etc ' 

Public service: Government and State officials. 
Nonprofessional: 

Agriculturists: Farmers, stock raisers, orchard- 
ists 


to 
. o 

^M 
|2 

!"§ 

o 

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12 
lis 

i-g 

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1 1 c 

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12 J2 u 
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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 

Retired 

Profession or business not stated 


2 

o 



STATISTICS OF INCOME 



47 



s 

ca 

f 
o 
o 

1 


ID 

O 

1 

o" 


a 

S 

o 












s 


1 1 I 1 III II II 1 1 1 rH 1 1 1 1 rt 1 I l(N 


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1 1 1 1 III II II 1 1 1 -1 1 1 1 1 rf 1 1 1 IM rt 


. 


g 

o 
o 

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CO 


1 


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o 
§ 

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s 














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N 





\\\\\\\ w r 11 M M 11 ' 1 11 






C^ 


o 

g 

o 

g 

o 

o 

g. 

to 


H i .... ... 1 i . . ... .1 II. 

a) 1 1 . . II. 1 1 ... 

a ' ;:;;::: ; ; ;::;:;;;;; 
1 1 I 1 III 1 1 : : 11 11: 
^ i i i i i i : i i i i : ; i i i i i i 










a ! ; 1 ; III II It III II III 

S> 1 1 1 1 III . . II III II ill 

S i i i i i i i i i i i i i i i i i i i 










1 

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B 

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d 
a 
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> 




Professional: 

Accountants, statisticians, actuaries, appraisers, 

etc 

Actors, artists, and musicians 

Authors, editors, teachers, school officials 

Clergymen 

Engineers: Civil, mining, consulting, structu- 
ral, etc., architects 

Inventors 

Lawyers _. 

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

etc 

Public service: Government and State officials.. 
Nonprofessional: 

Agriculturists: Farmers, stock raisers, orchard- 

Ists 

Bankers 

Real estate brokers: Stock and bond brokers, 

etc 

Capitalists 

Contractors and builders 

Corporation officials: Presidents, manageru, sec- 
retaries, cashiers, etc 

Housewives 

Labor, technical: Railroad engineers, machln- 

Lumbermen 

Manufacturers 

Merchants: Storekeepers, jobbers, commission 
merchants, nmnrifitors of hotfil.s. etc. 


Mine owners and operators 

Publishers 

Salesmen, agents, clerks, etc 


c 

a 

I 

z 

.Q 
u 


g 



t-l 
Ah 




2 


Eh 



48 



STATISTICS OF INCOME 



^ ca 



pauJEiv 



i-Hoo Nm I M^ 



eiSnis 



paujBj^ 



OONi-HMlNi-lCO'H 



9l3nis 



•>Ji (N M N 1-1 .-I 



paiJjBK 



9l3nis 



050«COlMCC'*>-( 



»OC-»C<3 rHrt 



paujBp^ 



-H C^ C<1 C«5 



9l3nig 



pauJBj^ 



.-HCO ItH 



aiBufS 



paujBj.^ 



8l3nTS 



paixiBj^ 



ajSnis 



P8IJJBI/\[ 



eiSnis 



paujBj^ 



otSnis 



P9TJJBJ\[ 



oiSnjs 



p8IJJBp\[ 



N,-l.-l r-l rt 



<N<N "Oi-H r-l 



»0 00 I^ CO »0 C4 r-i 



OC<OSt~OOOt^>raiOT)<rHN 

CoaOCD05-^CS^i-li-( 

t-H ■* rt ■* 1-1 l-l 



INoOtOt^OONt^O'-ilMcDtO 
Tti r-t Tji ,-1 CC CS f-< 



siSnjs 



pajjjBj^ 



oiSnig 



1-1 rJH o^ iO t^ CO 

M ■* c5i lo 1-1 1-1 



3 0ir^>-iT»"T)>ic;0'-ii-<e<i 



»0 t^ CO t^ C^ W rH 



iOl^ CD CD O 



<D>O^Or^t^OOOS050t^COrHM 

C<3 05 ■* O C<3 C^ 1-1 



;ggS8s? 



oSo - 
oooo 

■O lO 'O ^ 
C^l -f l^ 1-1 

oooo 



) O Q Q O O 
JOOOOO 

) o o o o ^- 



3 rti lO CO I- 00 C 



^ o c^ 



.ooooo 
lOoooo 

1 i-D to 1^3 >C lO 
; 1-1 C-) ■«• 1^ 



OOQOO < 

8888SJ 

O^OQ o"oi 

go Q 00< 
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^■"i-Tc^cc ■■ " 



JOOOOO 

>oo c 

>ooc 



>oo oo o 



^efyt/^ffyt^(/^ifff/=fV^tf.'V^t/^f^f^V^ff^f^ 



STATISTICS OF INCOME 



49 



& 

< 


i 


a 

a 

o 


paijjEjv 


COOC-O-M-*-* 50« CO 1111111111 


CO 


eiSuTg 


OC to >C — C^ CO "5 ■"»< t^ 1^ 1 1 1 1 1 1 1 1 
CC •* 00 t^ 10 CO ^ • 


CO 


a 


paijjBj^ 


oseocooo-OfTjiooMmN 1 1 l-H 1 1 1 

OSXt^^^OOt^-^i-i 111 111 
«OCQ 111 III 


o 


aiSuig 


N CO -^ to » ■* t^ ifi 00 OS ■* 1-H-H i 1 1 1 1 

>o-^ooi-":i-«>M 1 ,1111 


i 




paixiBj^ 


00— it^ 0000100 — CJiCC^ 1 1 Irt 1 1 1 
OOCMCOOt^ «— I -< 111 III 
— 1 MI^CO— 1 




9i3nig 


00s to t^ — 1 OC^ Oi lOOi "3 ti-twH 1 1 1 1 1 


CO 


o 
o 

i 


a 

1 


paiijBjv 


to t^ OS — 00 CO 1 Icj I 1 I 1 1 1 1 1 1 

T-l r-( t>. CO t— 1 — 1 11 1 1 1 1 1 1 t 1 1 


00 

to 


9l3nTg 


t~ N 00 CO ■<!<-* rt N N IM 1—1 1 1 1 1 1 1 1 

CO c^rc^ocoiN— 1 1 11 


to 


n 


pajuBi^ 


1^ 00 CO t^ t^ •*■»(<■<»< N I 1^ i-< 1— 1 1 


i 

00 


aiSnig 


to as CO t^ CO CO N t^ cq — 1 i-H 1 1 1 1 1 1 — 1 

'*°'^'^"'^'^ • ; i i i i i 


f2 

to 


■3 


pajiJBjv 


CO ■«< t~ -H CO t^ ■* ■* to N 1 1— 1 1—1 1— 1 1 

^ss;2"'==^'^-^ 

— 1 CO 00 -^ i-H 11 1 i 1 


§ 

cm" 


9l3nig 


CO 00 00 to .^ 1^ ■* •<}< ■<)< — 1 M 1 1 1 1 1 IrH 

ccj-to-to^^ 1:1;;: 


g 


o 
to 

o 

o 


el 

(0 

a 


paiiJBj^ 


OC^COOOCOOiOC^CS -< 1 ' 1 1 1 1 1 1 I 


•* 


aiSuTg 


°'sgS'"^"'^'^ i i i i i i i i i : 


CM 


a 


paijjBj^ 


■* lO — 1 t~ CO M — 1 -«• O) 1 1 1 1 l-H— 1 
05gN jHt^^M-irt 1 1 1 1 1 


05 

CO 

Sm 


9l2nig 


— « ^H C5 to ^^ to CO iCOCO 1 1 1 1 1 1 1 1 1 
(MtOC5T)<CS-i 1 


3 




paiUBiv 


■W IM ^ 00 ■* IN 00 ■* CM IM ■«< (M 1 1 1 1 1 -H — 1 

o — ' 00 ■* 00 "O ?5 rt f-i 1 1 1 1 1 
rtcOTj.e!i 1 1 1 1 1 




ai3uig 


o CM cq CO 33 CO to -H •* CO 1 ! 1 1 1 ' 1 1 1 

CO— iCt^CMO II 

— 1 Ol 1 


to 


s 

o 

o 


a 



paujBj^ 


Tt* CO O CTi t>. CO 1 — 1 — I ^H 1111 


00 


ai3nig 


'^SiSS i^ i i-^ i i i i i i i i i i 


CO 


a 


paiireiv 


CQ ^ -^ »C -^ CM CO CO — 1 1 1 1 1 1 1 1 1 1 1 
COCOiOt^CM— 1 1111 1 


5 


9l3nig 


tocot^cctoe^— 1 irt 1 1 1 1 1 1 1 1 1 1 


CM 


"3 
I 


pauiBi\[ 


to ■* CO Tfi — 1 lO CO ■* CM — 1 1 1 1 1 1 1 1 1 1 
CO "^OOOCOtH iliiiiiii 


CO 


aiSaig 


CM o c^ oo to ■* — 1 le^ 1 1 1 1 1 1 1 1 1 1 

— ItOt^CM 1 iiiiitiiii 


00 







1 

03 

i 

m 




No net estate: 

Gross under $50,000. 

Gross over $50,000 

Under $50,000 

$50,000 to $150,000. 

$150,000 to $250,000 

$250,000 to $450,000 

$450,000 to $7,W,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 


o 
Eh 



50 



STATISTICS OF INCOME 



T3 

c 
o 

o 



W 



n 
■< 



s 




cs 












to 


n 


e 








(N lO lO (N CO ^ C) 



pauaBjAj 



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paiuBj^ 



aiSuis 



pauiBj^: 



•O 00 t^ O 05 Tj< C<l 
C^ COOS-* ^ 



O OOO <» ^ ^^ 






i>-o>ooooot--r~NNiMiM'H 



ajauig 



paujBj\[ 



OCO^CT>OtOO"* 



813ms 



■«<— (OiOOOOlC).-! 



pa;jjBp\[ 



CO N CO r^ CO N N 



aiSntS 



<Owt^50'-<t>.'<^C<l-^ 



^ paujBj^j 



CO N CO N CO N M 



ai3aig 



paijjBH 



ONtO-*t~(OOCOi-l 
.-H Ci| OJ ■<)< .-I rt 



N ■# N t~ CO N ^ 



aiSmS 



paijjEjv 



9lSms 



paijjBj.M 



CO t^ 00 Cfl CO C^ i-l 



OOOOS-H-^NO'^tONCO 
•* »0 CO ^ CO CO -^ 



IM00t^'^t^C<|iO^'<J<C<) 



C^IN'-HOOt^"*— <rl<tOCSCO 

■"^ CD lO i-H CO CO *-" 



ai3nig 



00'<*'t^»OOOOiOCOO'^ 
00CO»O-*00«C^'-H 



>oo oo 05 

go Q O 0$ 
5 S o o< 
JcJo 000$ 



-cS S S o -H cMco'T^'io'cdi-^od^rS-a 

O g iS JO ^cfiifsViCfflfiffiffUfififfi JS 



Ho'i 

>-, "O ^ 






STATISTICS OF INCOME 



51 



^c^^^^^c^,(Mt^oc:2i5C2t;:^co«c2cc;^^ca5ci-s;5;: :2"^SfeS^^9?^;?^.7, 



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. CO t-«QO 



3CC05iOt^Tf003 



05 05 00 CD to CD '<*' C^ 00 -^ « . O OCS r^-^ 00— ' O O CD 



f— « O .— < CO »C O lO C*l ^H .— . ■^ CO O ^ CS lO 



>CMO C^ W ^ C* 1-1 '-' iC 

— . -^ .-t CI 



00CD(M00-^r^iOO 
iCOO'-^C^IC^TT'O^ 

ost^coccocn— 00 

S?f2S§oSSSSFtKf^;^c^o6^c5':coc^C^wcRaoX;A '^^5o30^ogcoi;Ht^ 



t--iOOCOCC'-'00!N- 



CS) ^ ^ ,-H 

' CD -^ 
■} O "^ 

TcTco 

1 CD t^ 



r ic t-T co" CO CO -- 



CD OC 

(N 00 r- CO r- cTtj^^ 

O (N C 

00 CO I 
CO Tt^I 



coo 00 

o *c «o 

t^ CD CO 

CO 00 



^ — CO 00 CO OS 05 CO : 

r^^oT .-res' 



C^05C^-<**C0h-ClcDOCDOC000CCC-1cDCSc0— 'CO-*S<t^OOt--0 
,_-, ,_H.— icocD «— '»c .— <ir^cD^t^cOC^C<(ici:^i-'7rf^-r- c: 



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i— o<DcD — r^t-»ot-icc^cDaccoc^ 
1— « t-^ CO !^^ iM CO •■" ■" -^ "^ ^ "^ ^"^ 



CO ^ Tf CO -— 



»"CDC^■^cD^-cOU^C100C0O»Ol— «— tC0C^01'^OiCOC0C0'^0SC4-«*<»-'0000Cst~-C0iOC0t^ 
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52 



STATISTICS OF INCOME 



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a 



STATISTICS OF INCOME 



53 



The number of returns filed for the period from September 9, 1916, 
to December 31, 1924, is as follows: 





Returns filed 


Gross estate 




Total 


Resi- 
dent 
dece- 
dents 


Non- 
resi- 
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 
13, 769 


42, 230 
12, 203 
13,013 
12, 403 


2,896 
1,303 
1, 137 
1,366 


$8, 893, 238, 780 
2, 937, 409, 139 
2, 522, 942, 145 
2, 367, 737, 606 


$8, 785, 641, 889 
2, 879, 372, 168 
2, 494, 978, 471 
2,350,248,804 


$107, 596, 891 
58, 036, 971 
27, 963, 674 
17,488,802 


Jan. 1-Dec. 31, 1923 

Jan. 1-Dec. 31, 1924 







Net taxable estate 


Tax 




Total 


Resident 
decedents 


Nonresident 
decedents 


Total 


Resident 
decedents 


Nonresi- 
dent de- 
cedents 


Sept. 9, 1916-Jan. 15, 
1922 


$5, 509, 522, 243 
1, 672, 847, 157 
1, 373, 446, 054 
1, 278, 252, 077 


$5, 407, 673, 531 
1, 620, 781, 038 
1,347,091,608 
1, 261, 602, 032 


$101, 848, 712 
52,066,119 
26, 354, 446 
16, 650, 045 


$356, 516, 251 
118,776,541 
68, 784, 384 
66, 206, 594 


$351, 138, 323 
115, 838, 953 
68, 090, 266 
65, 900, 050 


$5, 377, 928 

2, 937, 588 

694, 118 

306, 544 


Jan. 15-Dec. 31, 1922 

Jan. 1-Dec. 31, 1923 

Jan. 1-Dec. 31, 1924 



FEDERAL GIFT TAX 

For the calendar year 1924 and each subsequent calendar year, the 
revenue act of 1924 imposes a tax with respect to donative transfers 
made by individuals, corporations, associations, partnerships, trusts, 
or estates. From the gross gifts certain deductions are allowed, 
including deductions on account of charitable gifts and on account of 
gifts of property previously taxed under the gift tax or the estate 
tax law, and also including in the case of a resident donor an exemp- 
tion of $50,000. The rates of tax on the net taxable gifts correspond 
with the rates under the estate tax on the net estate. No similar 
tax was imposed by any prior act of Congress. 

Gift tax returns for the year 1924 were due March 15, 1925. The 
following tables are based on the data disclosed by the returns for 
the calendar year 1924 received in the Washington office up to 
July 23, 1925. 

FEDERAL GIFT TAX RETURNS 

The aggregate number of returns filed, the net amount of taxable 
gifts and the total gift tax reported for 1924 were: 

Number of gift tax returns filed 1, 528 

Net amount of taxable gifts $170, 181, 677 

Total gift tax 7, 242, 136 

Tables A and B show the gift tax returns filed by resident donor^ 
and by nonresident donors, respectively, distributed by size of the 
total net taxable gifts reported on the returns. 



54 



STATISTICS OF INCOME 



Federal gift tax returns of resident donors for the calendar year 1924 



I 



Net amount of taxable gifts 



Under $50,000 

$50,000 to $100,000 

$100,000 to $150,000 

$150,000 to $250,000 

$250,000 to $450,000 

$450,000 to $750,000 

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

$4,000,000 to $5,aoo,ooo. 



Total- 
Nontaxable. 



Grand total. 



Number 

of 
returns 


Gross 
amount 


Net amount 


Tax 


656 


$54, 726, 257 


$15, 172, 140 


$169, 642 


291 


40, 87*, 298 


21, 008, 634 


276, 239 


147 


31, 418, 000 


18, 180, 657 


320, 118 


138 


48, 795, 227 


27, 091, 464 


671, 422 


102 


49, 199, 903 


33, 896, 591 


1,217,856 


40 


68, 873, 485 


22, 189, 560 


1, 142, 634 


11 


10, 083, 780 


9. 256, 770 


626, 750 


6 


8, 440, 824 


8, 070, 519 


766, 579 


1 


1, 699, 835 


1, 649, 835 


177, 970 


3 


7, 839, 518 


7, 510, 238 


1, 040, 150 


1 


4, 343, 994 


4,293,994 


770, 378 


1,396 


326, 296, 121 


168, 320, 402 


7, 179, 738 


117 


18, 288, 815 










1,513 


344, 584, 936 


168, 320, 402 


7, 179, 738 



Federal gift tax of nonresident donors for the calendar year 1924 



Net amount of taxable gifts 



Number 

of 
returns 



Under $50,000 

$50,000 to $100,000 

$100,000 to $150,000 

$150,000 to $250,000 

$250,000 to $450,000 

$450,000 to $750,000 

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

Total 



Gross 
amount 



$264, 335 
813, 634 
209, 595 
206, 854 
377, 135 
635, 118 



2, 506, 671 



Net amount 



$114,216 
354, 907 
209, 595 
206, 854 
340, 585 
635, 118 



1, 861, 275 



Tax 



$1, 141 
4,599 
3,288 
5,274 
12, 435 
35, 661 



62,398 



Tables exhibiting the distribution of income in the United States, 
in each State and Territory, and by size of net income and industrial 
divisions are continued in the following pages. 
Respectfully, 

D. H. Blair, 
Commissioner of Internal Revenue. 
A. W. Mellon, 

Secretary oftJie Treasury. 



BASIC TABLES 



55 



56 



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 percentages 

I Income returned for the calendar year ended December 31, 1923] 



States and Territories 



Returns 



Number 



Per cent 



Net income 



Amount 



Per cent 



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

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-. 



51,049 



0.66 



$159, 064, 390 



0.64 



22, 899 
35, 788 

517, 109 
72, 366 

149, 820 
19, 202 
75, 796 
49, 591 
71, 341 
12, 421 
25, 012 

676, 489 

178, 831 

135, 864 
86, 291 
79, 091 
67, 440 
48, 435 

127, 770 

415, 100 

350, 072 

13-1, 360 
27, 851 

192, 282 
42, 809 
70,545 
10, 467 
36, 876 

293, 503 

12, 202 

1,221,654 

68, 191 

18,054 

463, 017 
70, 189 
69, 123 

740,478 
66, 965 
28, 225 
21,928 
69, 081 

200, 683 
30, 242 
21, 752 
77, 451 

136, 057 
89, 263 

194, 050 
23,246 



.30 

.46 

6.72 

.94 

1.95 

.25 

.98 

.64 

.93 

.16 

.32 

8.79 

2.32 

1.76 

1.12 

1.03 

.88 

.63 

1. 66 

5.39 

4.55 

1.74 

.36 

2.50 

.56 

.92 

.14 

.48 

3.81 

.16 

15.87 

.89 

.23 

6.01 

.91 

.90 

9.62 

.87 

.37 

.28 

.90 

2.61 

.39 

.28 

1.01 

1.77 

1.16 

2.52 

.30 



59, 526, 474 
109, 793, 634 

1, 697, 902, 803 
200, 572, 724 
473, 804, 719 

57, 186, 685 
284, 622, 234 
156, 500, 260 
222, 888, 344 
42, 829, 250 
58, 393, 333 

2, 272, 960, 122 
510, 507, 072 
363, 242, 331 
215, 346, 538 
214,415,879 
213, 802, 450 
142, 964, 209 
401, 259, 584 

1,413,015,994 

1, 041, 933, 086 

372, 376, 782 

83, 494, 009 
605, 275, 520 

99, 255, 947 
195, 152, 562 

25,711,611 

104, 852, 122 

1, 050, 741, 177 

32, 667, 610 

4, 565, 314, 898 

206, 638, 618 

42, 973, 996 

1, 457, 696, 567 

221, 293, 177 

189, 854, 013 

2, 478, 751, 471 

214, 749, 602 

87, 031, 355 

50,170,861 
226, 033, 948 
613, 494, 900 

79, 943, 306 

64, 800, 009 
242, 586, 945 
351, 985, 059 
260, 343, 202 
547, 039, 928 

57, 376, 054 



Total- 



7, 698, 321 



100.00 



24, 840, 137, 364 



.24 

.44 

6.84 

.81 

1.91 

.23 

1.15 

.63 

.90 

.17 

.24 

9.15 

2.05 

1.46 

.87 



.58 

1.61 

5.69 

4.19 

1.50 

.34 

2.44 

.40 

.78 

.10 

.42 

4.23 

.13 

18.39 

.83 

.17 

5.87 

.89 

.76 

9.98 

.86 

.35 

.20 

.91 

2.47 

.32 

.26 

.98 

1.42 

1.05 

2.20 

.23 



$139, 566 



344, 469 
211,233 
2, 776, 406 
153, 109 
841, 761 
16, 896 

14, 597 
282, 450 

1, 498, 173 
137, 493 

1, 916, 967 

1, 664, 667 
132, 991 
490, 124 
290, 983 
116, 456 
207, 802 
193, 507 
215, 964 

1,115,941 
879, 874 
276, 972 
284, 947 
621, 935 
346, 968 
393, 599 
7,565 
109, 908 
910, 008 
36, 842 

6, 644, 531 
426, 020 

15, 575 
1, 577, 814 

684, 884 

378, 746 

2, 745, 315 

83, 754 

273, 898 

134, 771 

441,046 

2, 910, 533 

37, 563 

67, 956 

331, 208 

550, 276 

199, 211 

59,390 

83, 485 



100.00 



34, 266, 149 



1 Alaska included in State of Washington. 



STATISTICS OF INCOME 



57 



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



States and Territories 



Alabama 

Alaska i 

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.. 



Exemption from normal tax 



Personal 
exemption 



Dividends 



$128, 276, 906 



Total 17, 284, 660, 685 



52, 

88, 

1, 123, 

169, 

318, 

43, 

158, 

117, 

178, 

31, 

59, 

1, 465, 

416, 

312, 

208, 

159, 

155, 

107, 

257, 

865, 

795, 

277, 

65, 

435, 

99, 

165, 

21, 

82, 

661, 

29, 

2, 674, 

173, 

43, 

1, 062, 

173, 

152, 

1, 729, 

138, 

68, 

51, 

169, 

470, 

76, 

49, 

185, 

302, 

216, 

438, 

54, 



746, 378 
074, 260 
493, 884 
157,651 
881, 991 
337,911 
623, 217 
566, 375 
626, 174 
453, 112 
215, 794 
350, 074 
934, 680 
020, 302 
230, 994 
777, 483 
447, 305 
906, 634 
044, 767 

143. 777 
815, 874 
895, 565 
910, 444 
876, 872 
874, 331 
398, 830 
865, 348 
094, 633 
307, 713 
028, 946 
530, 179 
951, 028 
902, 355 
474, 438 
067, 379 
853, 886 
622, 058 
319, 973 
738, 423 
351, 174 
692, 723 
143, 033 
800, 535 

049. 778 
181, 673 
673, 921 
825, 787 
697, 036 
407, 081 



$11, 338, 984 



4, 128, 376 
8, 048, 633 

160, 517, 196 
21,813,243 

105, 652, 037 
12, 858, 929 
30, 705, 283 
18, 664, 701 
23, 242, 132 
9, 069, 072 
2, 005, 370 

254,805,511 
40, 179, 001 
31,313,108 
11, 358, 506 
34, 402, 553 
21, 550, 766 
20, 765, 732 
48, 853, 361 

242, 585, 963 

122, 627, 327 
49, 377, 258 

6, 404, 388 
79, 964, 478 

4, 569, 323 

11, 672, 422 

1, 060, 547 

14, 537, 751 

130, 915, 337 

1, 995, 373 

726, 644, 140 

30, 083, 717 

1, 988, 321 

194, 734, 135 

19, 094, 033 

11, 055, 802 

332, 744, 510 

39, 131, 180 

8, 301, 298 

2, 102, 265 

23, 587, 300 

45, 308, 782 

7, 247, 649 
9, 728, 921 

29, 454, 597 
23, 714, 762 
34, 085, 205 
47, 939, 335 
2, 574, 869 



3, 126, 503, 482 



Interest on Capital net 



Government 
obligations 
not wholly 

exempt from 
tax 



$232, 377 



68, 096 
133, 437 

1, 622, 264 
353, 296 

1, 236, 429 
97,364 

557. 150 
353, 530 
203, 836 

41, 889 
14, 701 
3, 957, 543 
775, 907 
226, 000 
205, 925 
670, 483 
364, 321 
212,331 
710, 106 

2, 501, 195 
1, 129, 255 

628, 003 
72, 646 
1, 667, 466 
63, 503 
74, 072 
33, 002 

129, 292 

1, 393, 232 

14, 370 

11, 395, 884 

244, 295 

18, 323 

2, 726, 404 
373, 062 

398. 151 
5, 374, 728 

282, 266 

80, 389 

36, 828 

371, 209 

543, 614 

38, 341 

113, 432 

616, 564 

255, 789 

943, 979 

367, 176 

17, 640 



43, 941, 095 



gain from 

sale of assets 

held for more 

than two 
years 



$2, 616, 815 



120, 837 

886, 784 

24, 802, 815 

3, 420, 016 

7, 517, 263 

14, 893 

1, 502, 738 

2, 821, 333 

933, 140 

705, 621 



41, -222, 756 

3, 044, 888 

1, 977, 062 

179,561 

1,431,190 

1, 301, 297 
1,841,019 
2, 833, 057 

12, 090, 178 
13, 209, 423 

2, 392, 053 
654, 470 

3, 905, 592 



1, 050, 899 

35, 827 

292, 208 

14, 857, 688 

77, 548 

87, 058, 552 

1, 223, 086 



Exemption 
from normal 
tax in excess 
of net in- 
come 



8, 778, 720 

2, 420, 788 
1, 601, 993 

38, 069, 145 
1, 084, 723 

3, 632, 538 



886, 933 

3, 193, 843 

230, 419 

1, 227, 514 
960, 835 
167, 577 

2, 663, 270 
4, 454, 861 



305, 393, 768 



$23, 606, 729 



10, 065, 719 
18, 145, 979 

160, 681, 072 
33, 541, 983 
66, 476, 811 
9, 056, 065 
21, 108, 757 
22, 932, 154 
33, 600, 528 
7, 969, 949 
14, 692, 410 

202, 753, 636 
64, 844, 777 
56, 920, 932 
44, 806, 886 
29, 874, 610 
28, 217, 846 
20, 061, 741 
37, 466, 279 

147, 750, 729 

125, 355, 937 
44, 782, 464 

12, 625, 168 
72,115,903 
21, 479, 307 
31, 232, 607 

3, 541, 418 

14, 770, 639 

85, 013, 886 

5, 907, 694 

384, 639, 565 
41, 584, 801 
10, 239, 581 

179, 758, 626 
31, 822, 931 
26, 332, 395 

296, 512, 560 
21, 396, 842 

13, 669, 618 
11,570,426 
31,981,370 
81, 242, 385 
17, 396, 779 

8, 374, 887 
34, 047, 184 
51, 627, 449 
42,163,911 
95, 220, 404 
11,024,985 



2, 862, 007, 314 



1 Alaska included in State of Washington. 



58 



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 percentage — 
Continued 



States and Territories 



Net income 
subject to 
normal tax 



Normal 

tax 



Surtax 



Tax on 

capital net 

gain 12H 

per cent 



Total tax 



Amount Per cent 



Alabama 

Alaska ' 

Arizona - 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia- 
Florida --- 

Georgia 

Hawaii 

Idaho -- 

Illinois 

Indiana 

Iowa.. 

Kansas -. 

Kentucky 

Louisiana 

Maine 

Maryland - 

Massachusetts 

Michigan 

Minnesota 

Mississippi -- 

Missouri... 

Montana. 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico. 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island. 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah... 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming... 



0, 066, 471 



$1, 632, 947 



$955, 566 



$252, 462 



$2, 840, 976 



12 


184, 


30 


585, 


545 


371, 


39 


217, 


106 


152, 


9 


916, 


114 


328 


39 


744 


51 


985 


9 


392 


9 


932 


708 


713 


114 


284 


74 


136 


39 


887 


47 


892 


63 


148 


32 


106 


129 


068 


437 


329 


233 


627 


86 


589 


22 


792 


155 


355, 


15 


881, 


47 


795 


6 


250 


22 


458 


326 


371, 


7 


422 


,443 


681 


42 


295 


7 


289 


367 


163 


57 


475 


49 


897 


666 


708 


57 


244 


19 


674 


8 


116 


63 


036 


172 


637 


12 


985 


12 


997 


60 


089 


76 


250 


47 


789 


150 


742 


11 


317, 



Total 6,907,379,499 



434, 

1, 2oo; 

22, 276 

1, 640 

4, 330, 

502, 

4, 

1, 700, 
2, 149 

460, 

376, 

28, 884, 

4, 452, 

2, 690, 

1, 491 
1, 965 

2, 517 
1, 258, 

5, 426, 
17, 985 

9, 736, 

3, 420, 
919 

6,291 

561 

1, 738, 

204 

870, 

13, 523 

250, 

65, 068, 

1, 762, 
245 

14, 750, 

2, 476, 

1, 870, 
27, 549, 

2, 326, 
783, 
286, 

2, 506, 
6,741 

492, 
520, 
2, 266, 
2, 671 
1, 895: 
5, 408, 



285, 605, 298 



154, 

759, 

15, 274 

1, 299, 

6, 147 

897, 
3, 252, 
1, 725, 
1, 524, 

790, 

49, 

30, 065, 

3, 138, 

1, 245, 

608, 
1, 616 
1, 785, 
1,351 

5, 830, 
23, 365, 
17, 127, 

3, 432, 
701 

6, 412, 
160 
693 

31 

735, 

15, 611 

78 

119,026; 

2, 890, 

30, 

17, 470 

1,171 

865, 

42, 070 

4,227 

421 

63, 

1,691 

3, 625, 

209, 

695, 

1, 307 

1, 238, 

1.718, 

3, 186, 

122, 



13 

90, 

2, 407, 

327, 

721 

1 

144. 

267! 

91 



3, 930 

291 

190 

19, 

142, 

135, 

175, 

283: 

1, 176, 

1, 187, 

230, 

63 

380, 



101 

4, 

37 

1,417 

8, 

8, 216, 

114 



840 
262, 
155, 
3, 646, 
104 
350, 



85, 
311 

23 
116, 

95 

15: 
262, 
424, 



603, 

2, 050, 
39, 958, 

3, 267, 
11, 199 

1, 402, 
8, 083: 
3, 693: 
3, 766; 

1, 319, 
426, 

62, 880 
7, 882, 
4, 126, 
2, 118, 

3, 723, 

4, 438; 

2, 785, 
11, 540 
42, 527 
28, 051 

7, 083 

1,685, 

13, 085, 

721 

2, 534, 
241 

1,643, 

30, 552, 

337; 

192,311 

4, 767, 

276, 

33, 061 

3,909, 

2,891 

73, 266, 

6, 658; 

1, 555, 

350 

4, 283; 

10, 678, 

725, 

1,332, 

3, 669, 
3, 925, 
3, 875, 
9, 019, 

520, 



348, 859, 583 



29, 186, 624 663, 651, 505 



0.43 



.31 

6.02 
.49 

1.66 
.21 

1.22 
.56 
. 57 
.20 
.06 

9.48 

1.19 
.62 
.32 
.56 
.67 
.42 

1.74 

6.41 

4.23 

1.07 
.25 

1.97 
.11 
.38 
.04 
.25 

4.60 

.05 

28.98 

.72 

.04 

4.98 

.59 

.44 

11.04 

1.01 
.23 
.05 
.65 

1.61 
.11 
.20 
.55 
.60 
.58 

1.36 



100.00 



' Alaska included in State of Washington. 



i 



STATISTICS OF INCOME 



59 



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 December 31, 1923] 



Income class 



Number 
of re- 
turns 



Net Income 



Prior 

year loss 
deduction 
from net 
income 
for net 
taxable 
income 



Exemptions from norma Itax 



Personal 
exemptions 



Dividends 



Interest 
on Gov- 
ernment 

obliga- 
tions not 

wholly 

exempt 
from tax 



Capita 

net gain 

from 

sale of 

assets 

held for 

more than 

two years 



Under $1,000' 

Under $1.000- 

$1,000 to $2,000 1 

$1,000 to $2,000. 

$2,000 to $3,000 1 

$2,000 to $3,000. 

$3,000 to $4,000 1 

$3,000 to $4,000 

$4,000 to $5,000 ' 

$4,000 to $5,000 

$5,000 to $6,000 I 

$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 $1.5,000 

$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 1 

$80,000 to $90,000 

$90,000 to $100,000....; 
$100,000 to $150,000...! 
$150,000 to $200,000—1 
$200,000 to $250,000.-1 
$250,000 to $300,000... 
$300,000 to $400,000... 
$400,000 to $500,000... 
$500,000 to $750,000... 
$750,000 to $1,000,000. 
$1,000,000 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 ^ ! 



342, 024 

26, 478 

925, 930 

589,394 

750, 815 

720, 155 

336, 205 

789, 257 

69, 290 

522, 8761 

3,936 

137,311 

99, 542 

69, 230 

48, 885 

38, 726 

28, 971 

23,993 

19, 492 

16, 183 

13, 867 

44,948 

24,347 

14, 919 

16, 441 

8,472 

4,945 

3,090 

1,' 

1, 435 

1,001 

2,339 

750 

348 

203 

216 

111 

103 

38 

39 

12 

12 

6 

1 

4 



$238, 306, 097 

14, 206, 922 

1,432,301,658 

2, 251, 126, 959 

4, 226, 249, 091 

1, 842, 883, 354 

1,119,444,035 

2, 692, 232, 341 

304, 866, 081 

2, 344, 600, 494 

21, 586, 983 

755, 014, 549 

641,142,431 

517, 274, 863 

415, 559, 761 

367, 412, 942 

303, 694, 112 

275, 879, 982 

243, 335, 513 

218, 293, 060 

200, 900. 025 

773, 751, 845 

542, 507, 052! 

407,615,063; 

565, 631, 990, 

377,433,415' 

269, 934, 757 

199,791,790 

147, 977, 609; 

121,361,730 

94,832,351 

280,656,2131 

127,882,393' 

77,299,661! 

55, 401, 958' 

75,471,811, 

49,097,383; 

62,515,897 

32,591,312' 

46,811,543 

19, 968, 575! 

28, 172, 015; 

20, 480, 046 

h 

36, 639, 7021 



$325, 126 



951,015 
22, 567 

1,174,186 
45, 897 

1, 830, 735; 
97, 990; 

2, 733, 88OI 
149, 680; 
480, 8741 
165.318; 
722, 617i 
801,363; 
650, 920; 
790, 244; 
747, 947, 
719, 729' 
626, 068; 
623, 601 1 
788, 328; 

2, 888, 052- 

2, 207, 448i 

1, 778, 965[ 

2, 276, 664, 
1, 528, 540 
1,028,140 

671, 681 1 
596. 828; 
361,458' 
226, 765; 

1, 665, 120| 

837, 892 

532, 045 

2, 907| 

609, 193 1 

1, 819, 528] 
786, 838 



$564, 914, 206 

• 671,065 

2, 415, 027, 135 

1, 591, 462, 999 

5, 339, 160, 089 

1, 244, 819, 604 

1, 198, 254, 894 

1, 92.5, 601, 997 

238, 516, 913 

1, 390, 683, 975 

8, 135, 131 

317,392,511 

224, 526, 282 

155, 650, 709 

lOS, 748, 089 

84, 908, 899 

62, 516, 797 

52, 149, 250 

42, 004, 082 

34, 814, 384 

29, 580, 134 

94, 078, 191 

50, 286, 230 

30, 477, 265 

33, 026, 076 

16, 602, 480 

9, 433. 019 

5, 847, 378 

3, 755, 645 

2, 679, 224 

1, 835, 030 

4, 149, 365 

1, 264, 548 

580, 050 

315, 900 

330, 272 

172, 500 

148, 265 

47, 000 

55, 902 

16,400 

10, 400 

6,400 

4,000 



Total 7, 698, 321 24, 840, 137, 364l34, 266, 14917, 284, 660, 685 



$24, 232, 088 

3, 220, 295 

63, 331, 500 

24, 853, 183 

98, 188, 655 

48, 697, 049 

105, 364, 866 

80, 175, 407 

120, 857, 029 

114,948,672 

19,160,7531 

46,702,690! 

77, 620, 922' 

70, 276, 260; 

67, 199, 676 

65, 089, 007' 

60,806,873 

57,851,409' 

54, 537, 740: 

52, 062, 250| 

49,703,885! 

213,488,153; 

173,603,801 

141,090,392; 

219, 865, 142 

159, 988, 152i 

121,345,857; 

93, 286, 795 

76, 197, 187| 

60,161,441 

47, 560, 515' 

153,793,991! 

72,527,554; 

41,332,983' 

31, 560, 850 

43. 663, 4551 

28, 528, 742; 

34, 152, 7561 

24,088,483; 

17, 416, 503 

7, 960, 860' 

15, 768, 424 

8, 513, 052 

(2) 

35, 728, 185 



$917, 325 

143, 805 

1, 545, 647 

575, 820 

1, 808, 193 

726, 282 

2, 346, 037 

1 484,061 

1, 429, 894 

2, 268, 903 

306, 819 

800, 418 

1, 164, 056 

1, 008, 150 

1, 018, 774 

1, 035, 783 
744, 385 
748, 765 
734, 987 
704. 407 
714, 809 

2,715,212 
2, 407, 437 
1, 962, 679 

2, 883, 614 
2,315,018 
1, 265, 093 
1, 275, 218; 

847, 359I 
737, 728 
619, 069, 
1, 276, 425 
723,431 
341, 771 
357, 728 
391, 561 
452, 342 
417, 714 
141, 068 
175, 097 

47, 2,56 
130, 374 

70, 980 

159, 601 



3,126,503,482,43,941,095 



$9, 541, 967 
12, 964, 404 
15, 470, 981 
14,037,663 
11,124,358 
11,587,072 
9, 433, 924 
35, 180, 605 

19, 221, 473 
16, 517, 509 
14, 480, 409 
18,531,854 
15, 727, 300 

20, 510, 760 
8, 571, 989 

26,712,014 
12, 952, 939 
15, 859, 353 
12, 738, 155 
(2) 

4, 229, 039 



30.5,393,768 



'Nontaxable. Specific exemptions exceed net income. 

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

54441— 25t 5 



60 



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 — Continued 



Income class 


Normal 
tax 


Surtax 


Tax on 

capital net 

gain 12M 

per cent 


Total tax 


Average 

amount of 

tax per 

return 


Average 

rate of 

tax 


Under $1,000 1 














Under $1,000-- 


$316,602 






$316, 602 


$11.96 


2.23 


$1,000 to $2,000 ' 








$1,000 to $2,000 


18, 190, 038 






18, 190, 038 


11.44 


.81 


$2,000 to $3,000 1 








$2,000 to $3,000.- 


16, 570, 881 






16,570,881 


23.01 


.90 


$3,000 to $4,000 1 








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


20, 804, 454 






20, 804, 454 


26.36 


.77 


$4,000 to $5,000 ' 








$4,000 to $5,000 


25, 165, 340 






25, 165, 340 


48.13 


1.07 


$5,000 to $6,000 '. 








$5,000 to $6,000 . 


11, 983, 852 

11, 240. 635 

10, 560, 027 

9,449,625 

9, 185, 351 

8, 015, 904 

7, 675, 565 

6, 936, 198 

6, 378, 042 

6, 003, 555 

23, 814, 854 

17, 154, 922 

13, 090. 548 

17, 218, 897 

10, 843, 413 

7, 312, 781 

5, 128, 253 

3, 471, 020 

2, 921, 666 

2, 219, 337 

6, 046, 073 

2,483,889 

1,449,134 

798, 873 

1, 039, 679 

577,911 

662, 948 

361, 198 

344, 529 

31, 540 

143,216 

14,648 

(2) 






11, 983, 852 

11, 599, 310 

11,331,493 

10, 362, 844 

10, 202, 679 

9, 096, 139 

8, 939, 261 

8, 317, 810 

7,889,537 

7, 656, 035 

33,400,473 

28,566,466 

25, 606, 118 

42, 877, 442 

35,118,190 

29, 322, 484 

24, 686, 551 

20,346,195 

18,548,603 

15, 975, 764 

55, 719, 390 

29, 707, 638 

18, 795, 742 

13, 600, 823 

19, 401, 606 

12,266,946 

16, 082, 504 

9, 416, 930 

9, 734, 553 

3,560,048 

6, 021, 169 

4, 031, 143 

(2) 
12, 441, 672 


87.28 

116.53 

163. 68 

211.98 

263. 46 

313. 97 

372. 57 

426. 73 

487. 52 

652. 10 

743. 09 

1, 173. 30 

1,716.28 

2, 607. 96 

4, 145. 21 

5, 929. 72 

7, 989. 18 

10, 270. 16 

12, 926. 86 

16, 959. 80 

23, 821. 89 

39, 610. 18 

54, 010. 75 

66, 999. 12 

89, 822. 25 

110,613.03 

156, 140. 82 

247, 787. 63 

249, 603. 92 

296, 670. 66 

601, 763. 25 

671, 857. 16 

2,488,314.40 


1.69 


.$6,000 to $7,000 


$358, 676 

771,466 

913,219 

1, 017, 228 

1, 080, 235 

1, 263, 686 

1,381,612 

1,611,495 

1, 652, 480 

9, 686, 619 

11,411,544 

12, 614, 570 

24, 677, 995 

22,970,377 

20, 416, 752 

18, 162, 265 

16, 804, 701 

14, 504, 651 
12, 842, 859 
46, 273, 218 
25, 385, 987 

15, 776, 986 
11,459,327 
16, 609, 176 
10, 230, 418 
13, 490, 258 

8, 247, 588 
6, 880, 330 
2, 407, 433 
4, 390, 041 
2, 822, 293 

(2) 

12, 045, 099 




1.81 


$7,000 to $8,000 




2.19 


$8,000 to $9,000- 




2.49 


$9,000 to $10,000 




2.78 


$10,000 to $11,000--- 




3.00 


$11,000 to $12,000--- -- 




3.24 


$12,000 to $13,000- - 




3.42 


$13,000 to $14,000... 




3.61 


$14,000 to $15,000 




3.81 


$15,000 to $20,000 




4.32 


$20,000 to $25,000 ... 





5.27 


$25,000 to $30,000 


6.28 


$30,000 to $40,000 


$980, 550 
1,304,400 
1, 592, 951 
1, 396, 033 
1,069,474 
1, 122, 286 

913, 568 
3, 400, 099 
1, 837, 762 
1, 569, 622 
1, 342, 623 
1, 752, 851 
1, 458, 617 
1, 929, 298 

807, 144 
2, 509, 694 
1, 121, 075 
1,487,902 
1, 194, 202 

(2) 

396,473 


7.58 


$40,000 to $50,000 


9.30 


$50,000 to $60,000 


10.86 


$60,000 to $70,000 


12.36 


$70,000 to $80,000 


13.75 


$80,000 to $90,000 


15.28 


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


16.85 


$100,000 to $150,000 


19.85 


$150,000 to $200,000 


23.23 


$200,000 to $250,000 


24.32 


$260,000 to $300,000 


24.55 


$300,000 to $400,000 - 


26.71 


$400,000 to $500,000 


24.98 


$500,000 to $750,000--- 


25.72 


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


28.89 


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


20.79 


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


17.82 


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


21.37 


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


19.68 


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


(2) 


$5,000,000 and over -.- 


(*) 


Classes grouped ^ 


33.96 








Total - 


285, 605, 298 


348,859,583 


29, 186, 624 


663, 661, 505 


86.21 


2.67 




1 



1 Nontaxable. Specific exemptions exceed net income. 

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



STATISTICS OF INCOME 



61 



Table 3. — Personal returns — Simple and cumulative distribution by incoine classes 
[Income returned for the calendar year ended December 31, 1923] 



Income class 



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 and over 

Classes grouped ' 



Returns 



Simple distribution 



Number 

in each 

class 



368, 502 
2,515,324 
2,470,970 
1, 125, 462 
592, 166 
141,247 
99,542 
69,230 i 
48,885 ' 
38,726 ! 
28,971 
23, 993 
19,492 
16, 183 
13,867 i 
44,948 i 
24,347 : 
14,919 
16,441 
8,472 i 
4,945 
3, 090 
1,981 \ 
1,435 
1,001 
2,339 I 
750 : 
348 I 
203 
216 '. 
Ill ! 
103 ; 
38 
39 I 
12 
12 j 
6 
1 
4 i 



Per cent 
of total 



4.79 

32.67 

32.09 

14.62 
7.69 
1.84 
1.29 
.899 
.635 
.503 
.377 
.313 
.254 
.211 
.181 
.584 
.316 
.194 
.215 
.110 
.064 
.041 
.026 
.019 
.013 
.031 
.0098 
.0045 
.0026 
.0028 
.0015 
.0013 
.0005 
.00051 
.00017 
.00017 
.00008 
.00001 
.00006 



Cumulative distri- 
bution 



Over the 
class 
below 



7, 698, 321 

7, 329, 819 

4, 814, 495 

2, 343, 525 

1, 218, 063 

625, 897 

484, 650 

385, 108 

315, 878 

266, 993 

228, 267 

199, 296 

175, 303 

155, 811 

139, 628 

125, 761 

80, 813 

56, 466 

41,547 

25,106 

16, 634 

11, 689 

8,599 

6,618 

5,183 

4,182 

1,843 

1,093 

745 

542 

326 

215 

112 

74 

35 

23 

11 

5 

4 



Under 

the class 

above 



368, 502 
2, 883, 826 

5, 354, 796 

6, 480, 258 

7, 072, 424 
7, 213, 671 
7, 313, 213 
7, 382, 443 
7, 431, 328 
7, 470, 054 
7, 499, 025 
7, 523, 018 
7, 542, 510 
7, 558, 693 
7, 572, 560 
7, 617, 508 
7, 641, 855 
7, 656, 774 
7, 673, 215 
7, 681, 687 
7, 686, 632 
7, 689, 722 
7, 691, 703 
7, 693, 138 
7, 694, 139 

7. 696, 478 

7. 697, 228 
7, 697, 576 
7, 697, 779 
7, 697, 995 
7, 698, 106 

7. 698, 209 
7, 698, 247 
7, 698, 286 
7, 698, 298 
7, 698, 310 
7,698,316 
7, 698, 317 
7, 698, 321 



Cumulative per- 
centages 



Over the [ Under 
class I the class 
below ! above 



100 
95.21 
62.54 
30.45 
15.83 
8.14 
6.30 
5.01 
4.111 
3.476 
2.973 
2.596 
2.283 
2.029 
1.818 
1.637 
1.053 
.737 
.543 
.328 
.218 
.154 
.113 
.087 
.068 
.055 
.024 
.0142 
.0097 
.0071 
.0043 
.0028 
.0015 
.0010 
.00049 
.00032 
.00015 
.00007 
.00006 



4.79 
37.46 
69.55 
84.17 
91.86 
93.70 
94.99 

95. 889 

96. 524 

97. 027 
97.404 
97. 717 

97. 971 
98. 182 

98. 363 

98. 947 

99. 263 
99. 457 
99. 672 
99. 782 
99. 846 
99.887 
99. 913 
99. 932 
99. 945 
99. 976 
99. 9858 
99. 9903 
99. 9929 
99. 9957 
99. 9972 
99. 9985 
99. 9990 
99. 99951 
99. 99968 
99. 99985 



100. 



Total. 



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



G2 



STATISTICS OF INCOME 



Table 3. — Personal returns — Simple and cumulative distribution hy income 
classes — Continued 



Income class 



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 and over 

Classes grouped'.. 

Total 



Net income 



Simple distribution 



Amount in 
each class 



$252, 513 

3, 683, 428, 

6, 069, 132, 

3,811,676, 

2, 649, 466, 

776, 601 

641, 142, 

517, 274, 

415, 559, 

367, 412, 

303, 694, 

275, 879, 

243, 335, 

218, 293, 

200, 900, 

773, 751 

542, 507, 

407, 615, 

565, 631 

377, 433, 

269, 934, 

199, 791 

147, 977, 

121, 361 

94, 832, 

280, 656, 

127, 882, 

77, 299, 

55, 401 

75, 471 

49, 097, 

62, 515 

32, 591, 

46,811' 

19, 968, 

28, 172, 

20, 480, 

0) 
36, 639, 



702 



24, 840, 137, 364 



Per cent 



1.02 

14.83 

24. 43 

15.35 

10.67 

3.13 

2.58 

2.08 

1.67 

1.48 

1.22 

1.11 



.81 
3.12 
2.18 
1.64 
2.28 
1.52 
1.09 
.80 
.60 
.49 
.38 
1.13 
.51 
.31 
.22 
.30 
.19 
.25 
.13 
.19 



0) 



.15 



100 



Cumulative distribution 



Cumulative per- 
centages 



Over the 
class below 



$24, 840, 
24, 587, 
20, 904 
14, 835 
11, 023 
8, 373 
7, 597; 
6, 956! 
6, 438! 
6, 023, 
5, 655, 
5, 352, 

0, 076, 
4, 833, 
4, 614 
4,41: 
3, 640, 
3,09' 
2, 689. 
2, 124, 

1, 746, 
1, 476, 
1, 277 
1,129, 
1, 007, 

912, 
632, 
504, 
427; 
371 
296, 
247! 
184 
152, 
105 
85, 
57 



137, 364 
624, 345 
195, 728 
063, 283 
386, 907 
920, 332 
318, 800 
176, 369 
901, 506 
341, 745 
928, 803 
234, 691 
354, 709 
019, 196 
726, 136 
826, 111 
074, 266 
567, 214 
952, 151 
320, 161 
886, 746 
951, 989 
160, 199 
182, 590 
820, 860 
988, 509 
332, 296 
449, 903 
150, 242 
748, 284 
276, 473 
179, 090 
663, 193 
071, 881 
260, 338 
291, 763 
119, 748 

G) 

(') 
36, 639, 702 



Under the 
class above 



$252, 513, 
3, 935, 941, 
10, 005, 074, 
13, 816, 750, 
16, 466, 217, 
17, 242, 818, 
17, 883, 960, 
18, 401, 235, 
18, 816, 795, 
19, 184, 208, 
19, 487, 902, 

19, 763, 782, 

20, 007, 118, 
20,225,411, 
20,426,311, 

21, 200, 063, 

21, 742, 570, 
22, 150, 185, 

22, 715, 817, 

23, 093, 250, 
23, 363, 185, 
23, 562, 977, 
23, 710, 954, 
23, 832, 316, 

23, 927, 148, 

24, 207, 805, 
24, 335, 687, 
24, 412, 987, 
24, 468, 389, 
24, 543, 860, 
24, 592, 958, 
24, 655, 474, 
24, 688, 065, 
24, 734, 877, 
24, 754, 845, 
24, 783, 017, 
24, 803, 497, 

(') 
0) 
24, 840, 137, 



362 



Over 

the class 

below 



100 
98.98 
84.15 
59.72 
44.37 
33.70 
30.57 
27.99 
25.91 
24.24 
22.76 
21.54 
20.43 
19.45 
18.57 
17.76 
14.64 
12.46 
10.82 
8.54 



7.02 

5.93 

5.13 

4.53 

4.04 

3.66 

2.53 

2.02 

1.71 

1.49 

1.19 

1.00 

.75 

.62 

.43 

.35 

.24 

(1) 

(') 



Under 

the class 

above 



1.02 
15.85 
40.28 
55.63 
66.30 
69.43 
72.01 
74.09 
75.76 
77.24 
78.46 
79.57 
80.55 
81.43 
82.24 
85.36 
87.54 
89.18 
91.46 
92.98 
94.07 
94.87 
95.47 
95.96 
96.34 
97.47 
97.98 
98.29 
98.51 
98.81 
99.00 
99.25 
99.38 
99.57 
99.65 
99.76 
99.85 

(') 

0) 

100 



Classes grouped to conceal net income and identity of taxpayers. 



STATISTICS OF INCOME 



63 



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



Income class 



Tax 



Simple distribution 



Amount in 
each class 



Per cent 



Cumulative distribution 



Over the 
class below 



Under the 
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 

$15,000 to $20,000 

$20,000 to $25,000 , 

$25,000 to $30,000 

$30,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000 

$90,000 to $100,000 

$100,000 to $150,000.... 
$150,000 to $200,000... 
$200,000 to $250,000..., 
$250,000 to $300,000-.., 
$300,000 to $400,000..., 
$400,000 to $500,000..., 
$500,000 to $750,000..., 
$750,000 to $1,000,000.. 
$1,000,000 to $1,500,000, 
$1,500,000 to $2,000,000, 
$2,000,000 to $3,000,000, 
$3,000,000 to $4,000,000, 
$4,000,000 to $5,000,000 
$5,000,000 and over... 
Classes grouped i 

Total 



$316, 602 
18, 190, 038 
16. 670, 881 
20, 804, 454 
25, 165, 340 
11, 983, 852 
11, 599, 310 

11, 331, 493 
10, 362, 844 
10, 202, 579 

9, 096, 139 
8, 939, 251 
8,317,810 
7, 889, 537 
7, 656, 035 
33, 400, 473 

28, 566, 466 
25, 605, 118 
42, 877, 442 
35, 118, 190 

29, 322, 484 
24, 686, 551 
20, 345, 195 
18, 548, 603 
15, 975, 764 
55, 719, 390 
29, 707, 638 
18, 795, 742 
13, 600, 823 
19, 401, 606 

12, 266, 946 
16, 082, 504 

9,415,930 
9, 734, 553 

3, 560, 048 
6, 021, 159 

4, 031, 143 
(') 

(') 
12, 441, 572 



0.05 
2.74 
2.50 
3.13 
3.79 
1.81 
1.75 
1.71 
1.56 
1.54 
1.37 
1.35 
1.25 
1.19 
1.15 
5.03 
4.30 
3.86 
6.46 
5.29 
4.42 
3.72 
3.07 
2.79 
2.41 
8.40 
4.48 
2.83 
2.05 
2.92 
1.85 
2.42 
1.42 
1.47 
.54 
.91 
.60 
0) 
(') 
1.87 



$663, 651, 

663, 334, 

645, 144, 

628, 573, 

607, 769, 

582, 604, 

570, 620, 

559, 021, 

547, 689, 

537, 326, 

527, 124, 

518, 027, 

509, 088, 

500, 770, 

492, 881, 

485, 225, 

451, 824, 

423, 258, 

397, 653, 

354, 776, 

319, 657, 

290, 335, 

266, 648, 

245, 303, 

226, 764, 

210, 779, 

165, 059, 

125, 352, 

106, 556, 

92, 955, 

73, 553, 

61, 286, 

45, 204, 

35, 788, 

26, 053, 

22, 493, 

16, 472, 

G) 

(1) 

12, 441, 



672 



663, 651, 505 



100 



$316, 602 
18, 606, 640 
36, 077, 521 
55, 881, 975 
81, 047, 315 
93, 031, 167 
104, 630, 477 
115, 961, 970 
126, 324, 814 
136, 527, 393 
145, 623, 532 
164, 662, 783 
162, 880, 593 
170, 770, 130 
178, 426, 165 
211, 826, 638 
240, 393, 104 
265, 998, 222 
308, 875, 664 
343, 993, 854 
373, 316, 338 
398, 002, 889 
418, 348, 084 
436, 896, 687 
452, 872, 451 
508, 591, 841 
538, 299, 479 
557; 096, 221 
570, 696, 044 
590, 097, 650 
602, 364, 596 
618, 447, 100 
627, 863, 030 
637, 597, 583 
641, 167, 631 
647, 178, 790 
661, 209, 933 
(') 
(') 
663, 651, 505 



100 
99.96 
97.21 
94.71 
91.58 
87.79 
85.98 
84.23 
82.52 
80.96 
79.42 
78.05 
76.70 
75.46 
74.26 
73.11 
68.08 
63.78 
59.92 
53.46 
48.17 
43.75 
40.03 
36.96 
34.17 
31.76 
23.36 
18.88 
16.06 
14.00 
11.08 
9.23 
6.81 
5.39 
3.92 
3.38 
2.47 
(>) 

1.87 



0.05 
2.79 
5.29 
8.42 
12.21 
14.02 
16.77 
17.48 
19.04 
20.58 
21.95 
23.30 
24.55 
25.74 
26.89 
31.92 
36.22 
40.08 
46.64 
61.83 
66.26 
59.97 
63.04 
66.83 
68.24 
76.64 
81.12 
83.95 
86.00 
88.92 
90.77 
93.19 
94.61 
96.08 
96.62 
97.53 
98.13 

(0 
0) 
100 



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



64 



STATISTICS OF IlSrCOME 



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

for the United States 

^ [Income returned for the calendar year ended Dec. 31, 1923] 



States 



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



Number 
of returns 



Net income 



Men — Heads of families 



Tax 



Number 
of returns 



Net income 



Tax 



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.. 



32, 907 



$116,844,576 



$1, 918, 661 



2,901 



$8, 127, 200 



$124, 658 



13, 

25, 

296, 

46, 

77, 

10, 

40, 

32, 

47, 

8, 

15, 

392, 

110, 

82, 

57, 

53 

36, 

27, 

73. 

210, 

215, 

49, 

17, 

117, 

26, 

■44 

5 

21 

^\ 

682, 
45, 
12, 

283, 
48, 
40, 

442! 
37; 
17, 
13, 
45, 

116, 
20, 
12, 
46, 
76, 
54, 

126 
14; 



37 


482 


83 


525 


1,143 


705 


146 


126 


293 


613 


38 


246, 


190 


694 


114 


913 


166 


140 


29 


651 


38 


084 


1,558 


777 


372 


739 


257 


116, 


163 


348 


153 


171 


102 


388 


96 


261 


266 


983 


875 


930 


756 


970 


206 


741, 


61 


115, 


425 


190 


71 


575 


143 


750 


14 


957 


71 


532, 


736 


675 


20 


083 


2,947 


429 


153 


881 


32 


901, 


1,021 


092 


170 


571 


130 


876 


1,699 


357 


137 


421 


63 


245 


36 


596, 


167 


785. 


336 


096, 


61, 


090, 


43 


030 


171 


526. 


208, 


239, 


188, 


705. 


396 


670 


42, 


126, 



Total. 



4, 505, 729 



16, 762. 983, 344 



152, 

1, 423 

25, 399. 

2, 183 

6, 705, 
921 

5,051 

2, 627 

2, 741, 

787, 

112 

41, 149 

5, 612 

2, 617 

1, 390, 

2, 551, 

519 

1, 658 

7, 529, 
27, 040, 
20, 146 

4,583 

1, 250, 

8.471 

424, 

1, 814. 

88' 

1,031 

20, 525, 

88, 

118, 167 

3, 385! 

177 

21,643 

2, 894, 
1, 788 

47, 403: 
4, 230, 
1. 109, 

225, 
3, 034, 
1, 74.5, 

520, 

595, 
2, 566, 

948, 
2, 559, 
6, 418, 

324 



418,258,314 



413, 682 



2, 069, 675 

5, 022, 078 
68. 496, 417 

9, 723, 551 
21, 843, 814 

3, 145, 244 
11,301,154 

7, 365, 896 
10, 335, 312 

1, 872, 733 

1, 898, 061 
99, 349, 041 
26, 864, 021 
19, 921, 942 

8, 414. 974 

13, 358, 330 

10, 502, 570 

6. 778, 094 

19, 865, 990 

71, 838, 606 

39, 466. 675 

40, 454, 957 

4, 624, 208 

28, 807, 794 

3, 564, 165 

9, 057, 174 

981, 933 

4,476,098 

49, 424, 109 

1, 434, 228 

223. 423, 460 

9, 582, 771 

1, 137, 419 

73, 326, 999 

7, 543, 755 

7, 302. 417 

140, 003, 964 

10,712,298 

4, 874, 164 

1,951,815 

11,586,015 

23,064,315 

2, 820, 503 

2, 966, 995 

10,993,433 

12, 717, 199 

12, 436, 629 

22, 827, 842 

2. 074, 042 



10. 829 

72, 518 

1, 228, 027 

93, 076 

413, 808 

52, 650 

218, 504 

92, 697 

158, 866 

17, 911 

11, 022 

2, 020, 911 

251, 734 

137, 377 

64,763 

171, 443 

182, 075 

92, 374 

465, 680 

I, 846, 280 

913, 957 

186, 178 

72, 325 

396, 666 

39, 171 

. 90,554 

6,617 

47, 871 

952, 394 

6,146 

6, 392. 599 

150, 720 

6,344 

1, 100, 536 

85, 115 

66, 459 

3, 902, 596 

134, 334 

116,263 

7. 624 

178, 256 

225. 819 

21, 257 

76, 398 

128, 236 

123,311 

210. 887 

277, 463 

15, 659 



1, 191, 732, 079 



23, 658, 958 



1 Alaska included in the State of Washington, 



STATISTICS OF INCOME 



65 



Table 4. 



-Personal returns — Sex and family relationship — Distribution by States, 
for the United States— Continued. 



States 



Women — Heads of families 



Number 
of returns 



Net income 



Tax 



All other — Men 



Number 
of returns 



Net income 



Tax 



Alabama 

Alaska i 

Arizona 

Arkansas 

California 

Colorado..- 

(Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

iventucky 

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... 



$2, 372, 280 



$23, 128 



10,194 



$21, 182, 348 



Total. 157, 



370 

426 
12, 397 
1,342 
2,514 

383 
2,575 
1,223 
1,650 

295 

287 
10,445 
2,778 
2,096 
1,088 
1,754 
1,314 
1,087 
2,591 
10, 489 
4,401 
8,610 

502 
3,770 

585 

1,064 

98 

704 
6,067 

136 

31, 478 

1,551 

107 
7,740 
1,068 
1,153 
13, 649 
1,589 

570 

292 
1,377 
5,417 

330 

449 
2,012 
1,225 
1,088 
2,448 

199 



842,034 

1, 222, 162 
34, 684, 491 

3, 367, 814 

8, 100, 251 

949, 647 

7, 225, 674 

3, 286, 537 

4, 272, 097 
956, 581 
589, 428 

34, 818, 185 
6, 448, 879 
4, 326, 416 
2, 109, 207 

4, 768, 377 
3, 719, 461 

2, 488, 541 
8, 124, 293 

26, 953, 109 
12, 809, 667 
17, 252, 168 

1, 283, 831 
11, 079, 361 

1, 152, 935 

2, 356, 617 
273, 262 

1, 725, 980 
19, 429, 664 

414, 384 
102, 496, 316 

3, 981, 085 
276, 152 

20, 819, 018 

2, 597, 535 

2, 786, 226 
43,955,178 

4, 118, 637 

1, 424, 559 

576, 434 

3, 561, 895 
14, 063, 815 

904, 203 
987, 921 

5, 524, 689 
3, 128, 365 
2, 673, 077 
5, 967, 493 

431, 783 



449, 677, 714 10, 207, 976 



2,782 

15, 274 

633, 896 

81, 268 

174, 713 

7,797 

129, 042 

35, 520 
33, 556 
42,900 

1,422 

776, 779 

45, 938 

25, 349 

11,680 

55, 303 

53, 279 

17, 249 

296,319 

526, 847 

222, 779 

114,297 

14, 674 
513, 179 

7,935 

9,690 

3,230 

25, 661 

302, 357 

8,207 

3, 356, 280 

72, 266 

2,552 

445, 269 

36, 910 
70, 296 

1, 478, 621 
94, 534 

15, 074 
1,282 

43,442 
169, 606 
17, 880 
8,349 
39, 891 
48, 830 
27, 802 
64, 077 
2,965 



5,785 

5,435 

121, 071 

13, 808 
38, 367 

4,272 
13,654 

8,748 
12, 438 

1,917 

6,007 
161, 377 
42,420 

30, 962 
16, 151 
11,882 
13, 738 
10, 659 

31, 269 
91, 071 
83, 512 
40, 027 

5,646 
40, 835 
11,701 

14, 234 
3,494 
9,363 

66, 267 

2,828 

263, 361 

11,352 

3,998 

100, 793 

13,119 

18, 517 

161, 358 

13, 525 

5,746 

5,601 

11,067 

39, 193 

6,576 

5,255 

16, 567 

33, 121 

23,060 

39, 540 

6,150 



1, 697, 031 



10, 223, 391 
12, 317, 602 
259, 591, 744 
24, 191, 037 
76, 685, 101 
7, 957, 844 
35, 570, 976 

18, 324, 876 
26, 421, 478 

4, 880, 701 
9, 709, 171 
351, 730, 844 
75, 634, 271 
55, 309, 404 
27, 373, 686 
25, 328, 988 
30, 920, 205 

19, 916, 485 
63,511,817 

221, 405, 657 

152, 249, 092 
70, 127, 142 
11,097,693 
84, 022, 953 
18, 684, 696 
26, 385, 766 
6, 014, 679 
16, 845, 931 

127, 793, 294 
5, 493, 881 

675, 868, 494 
23, 582, 245 
6, 545, 094 

217, 185, 262 
28, 157, 295 
34, 924, 262 

351, 075, 279 
29, 932, 557 
10, 894, 692 
8, 459, 609 
25, 668, 561 
80, 884, 312 
10, 478, 037 
9, 577, 982 
34, 408, 981 
55, 502, 940 
41, 596, 903 
81,254,332 
10, 725, 498 



3, 633, 625, 088 



0,372 



146, 089 
255, 340 

5, 859, 568 
395, 760 

1, 534, 737 
128, 686 

1, 127, 933 
590, 323 
482, 311 
165, 045 
117,060 

9, 900, 702 

1, 138, 190 
769, 825 
419, 883 
503, 919 
994, 638 
328, 360 

1, 587, 816 

6, 392, 452 
4, 219, 630 
1, 152, 938 

207, 688 

1, 861, 017 

194, 138 

410, 671 

80, 996 

240,923 

3, 736, 136 

90,924 

30, 143, 956 

515, 232 

64,861 

4, 964, 598 
555, 671 
601, 283 

9, 343, 402 

850, 581 

171, 538 

89,809 

590, 924 

1, 822, 571 
111,369 
233, 135 
577, 328 
792, 674 
719, 369 

1, 369, 318 
152, 068 



9, 193, 757 



* Alaska included in the State of Washington^- 



66 



STATISTICS OF INCOME 



Table 4. — Personal returns — Sex and family relationship — Distribution by States, 
for the United States — Continued 



states 



Alabama 

Alaska L. 

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— 



All other— Women 



Number I 
of returns! 



Net income 



1, 
1, 

61, 
5, 

17, 
1, 

13, 
3, 
5, 
1, 

62, 

10, 

10, 

7, 

6, 

4, 

5, 

11. 

58, 

27, 

13, 

1, 

17, 

2, 

6, 

3, 
31, 

143, 
5, 
1, 

36, 
4, 
5, 

59, 
8, 
2, 
1, 
5, 

13, 
1, 
2, 
6, 
9. 
4, 

14, 



627 i 

353'! 
989 i 
109 
671 

778 t 
955 
226 
944 I 
750 
067 
933 i 

779 i 
790 
528 I 
276 ' 
733 I 
378 I 
817 
679 I 
128 
887 I 
704 
876 
250 
212 I 
177 i 
409 : 
326 
284 I 
657 ! 
426 
453 
085 
615 
180 
731 
939 
367 
176 
639 
271 
233 
583 
286 
900 
864 
837 
401 
802 



$7, 358, 268 



Total - -.- 718,080 1,690,728,371 54,440,299 



2, 362, 777 

4, 534, 045 

117,045,068 

11,131,806 

50,311,743 

4, 437, 881 
28, 184, 362 

8, 682, 036 
10, 958, 819 

3,612,954 

1, 486, 229 
146, 241, 631 
19, 892, 790 
21, 401, 426 
11,582,460 
11,954,128 
10, 244, 805 
13, 961, 396 
29, 822, 646 
141, 152, 521 
54, 345, 677 
23, 809, 234 

3, 375, 195 
37, 287, 425 

3, 369, 586 

9, 950, 061 
753, 524 

7, 772, 214 
76, 084, 392 

1, 172, 714 

394, 925, 799 

10, 464, 898 

1, 676, 460 
81,111,883 

7, 923, 776 

10, 748, 239 

160, 649, 813 

22, 122, 994 

4, 327, 793 

2, 207, 421 
10, 854, 655 

28, 348, 599 
2, 833, 045 
6, 772, 370 

14, 362, 354 
15, 938, 258 
10,117,490 

29, 773, 855 
1, 288, 856 



Tax 



$132, 774 



51, 921 

93, 665 

3, 051, 767 

207, 277 

1, 502, 609 
132, 471 
870, 910 
187, 743 
151, 008 
195,211 

16, 876 

4, 845, 173 

348, 499 

365, 331 

158, 041 

260, 248 

363, 453 

541, 002 

1, 133, 555 

3, 657, 646 

1, 116, 104 

548, 336 

65, 607 

1, 018, 805 

37, 736 

119,502 

11,498 

191, 692 

2, 571, 262 

13, 968 

18, 798, 464 

274, 152 

13, 518 

1, 852, 137 

132, 537 

190, 054 

5, 784, 978 

767, 450 

74, 998 

16, 717 
216, 471 
715, 570 

24, 452 
362, 737 
203, 472 
328, 980 
174, 376 
635, 089 

12, 457 



Wives making separate returns 
from husbands 



Number 
of returns 



534 



214 

707 

12, 778 

1,158 

6,339 
453 

2,207 
909 
941 
338 
178 
17, 254 

1,747 

1,043 
778 

1,314 

1,038 
888 

2,867 
21, 059 

5,390 

4,149 
508 

2,915 
318 

1,324 
93 
695 

8,653 

114 

34, 163 

816 

166 

6,961 

766 

471 

16, 062 

2,264 
660 
153 

1,693 

2,008 
517 
317 

1,543 

1,647 
931 

2,358 
285 



Net income 



$3, 179, 718 



170, 573 



715, 432 
3, 171, 779 

60, 993, 015 
6, 031, 960 

23, 249, 982 
2, 449, 564 

11, 645, 829 
3, 927, 764 
4, 760, 258 
1, 866, 246 
464, 062 

82, 042, 713 
8, 927, 967 
5, 166, 745 

2, 517, 262 
6, 834, 700 

3, 034, 140 

3, 558, 613 
12, 951, 390 
75, 736, 344 
26, 091, 859 
13, 991, 777 

1, 997, 140 
18, 887, 691 

909, 094 

3, 652, 422 

230, 449 

2, 499, 368 
41, 334, 024 

337, 073 

221, 171, 740 

5, 145, 722 

437, 712 

44, 160, 636 

4, 499, 067 

3, 216, 804 
83, 710, 167 
10, 441, 709 

2, 264, 419 

378, 964 

6, 577, 246 

5, 669, 930 
1, 817, 490 
1, 464, 329 
5, 770, 556 
4,110,813 
4, 813, 973 

10, 546, 403 
729, 984 



849, 072, 012 



Tax 



$161, 382 



21, 480 

190, 596 

2, 754, 485 

306, 778 

867, 986 

169, 409 

684, 718 

160, 388 

198, 469 

110, 921 

9,586 

4, 186, 623 

486, 887 

211, 131 

74, 470 

181,804 

67, 436 

148, 493 

527, 678 

3, 064, 278 

1, 432. 436 

498, 288 

74, 320 

823,586 

18, 397 

88,942 

2,255 

105, 291 

2, 464, 802 

7,360 

15,462,390 

369, 700 

11,067 

3, 055, 609 

204, 937 

176, 321 

6, 353, 954 

580, 996 

68, 255 

8,986 

219, 941 

111,797 

30, 686 

56, 911 

154,088 

72, 318 

183, 947 

354, 625 

13, 220 



46, 548, 422 



' Alaska included in the State of Washington. 



STATISTICS OF INCOME 



67 



Table 4. — Personal returns — Sex and family relationship — Distribution by States, 
for the United States — Continued 





Community property income 


Grand total 


States 


Num- 
of re- 
turns 


Net income 


• Tax 


Number 
of returns 


Net income 


Tax 


Alabama 








51,049 


$159,064,390 


$2, 840, 975 


Alaska i 








Arizona 


802 


$5,830,899 j $217,207 


22, 899 
35, 788 

517, 109 
72, 366 

149, 820 
19,202 
75, 796 
49, 591 
71,341 
12, 421 
25,012 

676,489 

178, 831 

135, 864 
86, 291 
79,091 
67,440 
48,435 

127, 770 

415, 100 

350,072 

134, 360 
27, 851 

192, 282 
42,809 
70,545 
10,467 
36, 876 

293, 503 

12,202 

1,221,654 

68, 191 

18,054 

463,017 
70, 189 
69,123 

740,478 
66,965 
28,225 
21,928 
69,081 

200, 683 
30,242 
21, 752 
77,451 

136,057 
89, 263 

194,050 
23,246 


59,526,474 

109, 793, 634 

1, 697, 902, 803 

200, 572, 724 

473, 804, 719 

57, 186, 685 
284, 622, 234 
156, 500, 260 
222, 888, 344 

42, 829, 250 

58,393,333 

2, 272, 960, 122 

510,507,072 

363, 242, 331 

215,346,538 

214,415,879 

213,802,450 

142, 964, 209 

401, 259, 584 

1,413.015,994 

1,041,933,086 

372, 376, 782 

83,494,009 
605, 275, 520 

99, 255, 947 
195, 152, 562 

25,711,611 

104,852.122 

1,050,741,177 

32, 667, 610 

4, 565, 314, 898 

206, 638, 618 

42, 973, 996 
1,457,696,567 
221,293,177 
189, 854, 013 
2,478,751,471 
214,749,602 

87,031,355 

50,170,861 
226,033,948 
613,494,900 

79, 943, 306 

64, 800, 009 
242, 586, 945 
351,985,059 
260, 343, 202 
547, 039, 928 

57,376,054 


603, 100 


Arkansas 


2,050,416 


California.. 


776 


13,386,366 1,031,188 


39, 958, 780 


Colorado 


3, 267, 732 


Connecticut 






11, 199, 184 


Delaware 




j 


1,402,093 


District of Columbia .. 




1 


8, 083, 050 


Florida 








3, 693, 955 


Georgia- 








3, 766, 159 


Hawaii 








1, 319, 276 


Idaho. . 


1,302 


6,161,682 


158,214 


426, 196 


Illinois. 


62, 880, 129 


Indiana 








7, 882, 768 


Iowa... 








4, 126, 470 


Kansas.. 




i 


2, 118, 957 


Kentucky. 






3, 723, 960 


Louisiana. . 


7,092 


52,992,961 2,268,138 


4, 438, 454 


Maine 


2, 785, 696 


Maryland 






11,540,437 










42, 527, 993 


Michigan . . . 


I 




28,051,017 


Minnesota 


' 


„. 


7,083,527 


Mississippi . 




1,685,439 


Missouri . 


... 


13, 085, 218 


Montana 


j 1 


721,406 








2, 534, 257 


Nevada... 


604 


2, 500, 122 48, 472 


241, 291 




1,643,150 


New Jersey . . 








30, 552, 642 




624 




3,731,641 


121,788 


337, 354 


New York 


192,311,565 


North Carolina 








4, 767, 257 


North Dakota . . 








276, 288 




I 




33,061,877 


Oklahoma 


j 




3, 909, 926 


Oregon 






2,891,804 


Pennsylvania 


1 i 


73, 266, 630 










6, 658, 089 


South Carolina... . 








l,.'i55,315 










350,312 


Tennessee 








4, 283, 805 




15,400 


125,367,045 


5,887,295 


10, 678, 022 


Utah 


725, 908 










1,332,822 


Virginia... 








3, 669, 294 




8,957 


52,348,040 


1,611,477 


3, 925, 801 


West Virginia. 


3, 875, 864 










9, 019, 076 


Wyoming 








520, 769 






1 




Total 


35, 557 


262,318,756 


11,343,779 


7, 698, 321 


24,840,137,364 


663,651,505 







1 Alaska included in the State of Washington. 
54441— 25t 6 



68 



STATISTICS OF INCOME 



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

[Income returned for the calendar year ended Dec. 31, 1923] 



Income class 



Under $1,000 1. 

Under $1,000 

$1,000 to $2,000 1 

$1,000 to $2,000 

$2,000 to $3,000 1 

$2,000 to $3,000 

$3,000 to $4,000 1 

$3,000 to $4,000 

$4,000 to $5,000 1 

$4,000 to $5,000. 

$5,000 to $6,000 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 

Classes grouped ^ 



Joint returns of husbands and wives, 
with or without dependent children, 
including husbands •whose wives, 
though living with them, filed separate 
returns 



Number of 
returns 



104, 666 

1,403 

517, 603 

112, 583 

1, 593, 015 

342, 294 

308, 148 

608, 907 

51, 530 

411,820 

2,228 

105, 833 

75, 514 

51,313 

35, 863 

28,049 

20, 429 

17, 064 

13, 620 

11,272 

9,617 

30, 466 

16, 232 

9,838 

10, 667 

5,463 

3,110 

1,908 

1,237 

905 

625 

1,428 

459 

201 

116 

111 

65 

59 

22 

23 

10 

4 

4 

1 

4 



Total 4,505,729 16,762,983,344 418,258,314 



Net income 



$64, 151, 548 
786, 642 

843, 058, 136 

159, 727, 327 
3, 851, 718, 795 

929, 871, 533 
1,024,510,673 
2, 070, 988, 950 

225, 879, 285 
1,847,297,051 

12, 227, 204 
582, 374, 456 
485, 503, 865 
383, 208, 032 
305, 188, 856 
266,071,328 
214, 199, 507 
196, 196, 712 
170, 018, 505 
152, 029, 038 
139, 296, 046 
524, 143, 189 
361, 712, 824 
268, 605, 528 
367, 248, 484 
243, 260, 944 
169, 705, 252 
123, 289, 382 

92, 308, 288 
76, 651, 362 
59, 153, 700 
170, 879, 980 
78, 392, 261 
44, 854, 552 
31,475,479 
39, 357, 382 
28, 795, 758 

35, 344, 844 
19,047,717 
27, 767, 163 
16, 808, 466 

9, 619, 706 

13, 717, 892 

36, 639, 702 



Tax 



$18, 575 



162, 456 



2, 399, 723 



11, 633, 210 
"i7,'627,'6i9' 



8, 493, 120 
8, 175, 785 
8, 157, 818 
7, 487, 803 
7, 401, 926 

6, 576, 179 
6, 544, 008 
5, 845, 968 
5, 606, 372 
5, 3g7r592 

24, 490, 161 
20, 021, 015 
17,711,190 
30, 015, 781 
24, 458, 508 
18, 980, 247 
16, 392, 892 
13, 071, 979 
12, 048, 603 
10, 184, 510 
35,616,931 
18, 252, 444 
11,041,036 

7, 881, 036 

9, 669, 785 
7, 559, 984 
8,258,115 
5, 630, 381 
6, 041, 488 
3, 103, 997 
1, 325, 603 
2, 532, 902 

12, 441, 572 



Men — Heads of families 



Number 
of returns 



10,334 



170, 969 

6,542 

107, 591 

21,911 

11,025 

34, 715 

2,087 

22, 292 

97 

5,759 

4,271 

3,016 

2,127 

1,644 

1,165 

1,043 

783 

688 

622 

1,914 

971 

613 

636 

283 

181 

118 

68 

41 

39 

82 

16 

14 

6 

12 

2 

4 



Net income 



413, 682 



$7, 167, 405 



264, 291, 960 

9, 239, 527 

254, 440, 174 

59, 198, 879 

36, 768, 102 

120, 068, 633 

9, 244, 814 

100, 057, 461 

530, 367 

31, 700, 870 

27, 624, 347 

22, 555, 164 

18,043,397 

15, 610, 698 

12, 198, 127 

12,028,552 

9, 796, 571 

9, 291, 629 

9,021,131 

32, 975, 322 

21, 592, 195 

16, 776, 710 

21, 811, 798 

12,647,114 

9, 951, 932 

7, 583, 693 

5, 028, 500 

3, 478, 825 

3, 700, 569 

9, 703, 460 

2, 748, 136 

3, 146, 663 

1, 666, 046 

4, 242, 057 

944, 282 

2, 440, 075 



2,627,914 



1, 191, 732, 079 



Tax 



' Nontaxable. Specific exemptions exceed net income. 

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



STATISTICS OF INCOME 



69 



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



Income class 



Women — Heads of families 



Number 
of returns 



Net income 



Tax 



All other — Men 



Number of 
returns 



Net income 



Tax 



Under $1,000 1 

Under $1,000 

$1,000 to $2,000' 

$1,000 to $2,000- 

$2,000 to $3,000 1 

$2,000 to $3,000 

$3,000 to $4,000 1 

$3,000 to $4,000 

$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 

Classes grouped ^ 



6,001 



$4, 309, 242 



Total - 157,669 



78, 087 

2,750 

30, 805 

4,978 

4,475 

10, 722 

2,610 

6,928 

153 

1,749 

1,487 

1,187 

829 

678 

508 

405 

388 

288 

244 

876 

461 

292 

304 

155 

92 

62 

36 

32 

27 

33 

11 

1 
2 
1 
1 
2 
2 



114, 266, 964 

3, 858, 935 
73, 194, 634 
13, 464, 781 
15,042,806 
37, 000, 839 
11,535,561 
30, 930, 619 

833, 918 
9, 647, 072 
9, 637, 291 
8, 868, 210 
7, 027, 942 
6, 427, 588 

5, 329, 404 

4, 645, 440 
4, 846, 669 
3, 881, 344 

3, 531, 086 
15, 073, 158 
10, 249, 287 

7, 992, 304 
10, 447, 057 

6, 910, 279 

4, 994, 569 
4, 007, 969 
2, 698, 198 
2, 710, 002 
2, 558, 166 
3, 996, 156 
1, 807, 932 

1, 522, 160 
275, 692 
686, 213 
431, 891 
706,843 

1, 802, 618 

2, 526, 875 



$1, 386 
'25,'286' 



186, 923 
"267,"846' 



156,913 
134, 073 
193, 946 
181,284 
154, 002 
110, 985 

91,549 
119,285 
101,315 
138, 099 
578, 424 
449, 383 
439, 686 
686, 700 
566, 129 
487, 757 
436,442 
360, 213 
381, 647 
421, 420 
820, 674 
421, 996 
413, 748 

85, 710 
235, 196 

66, 109 
248, 637 
684,724 
560, 489 



449, 677, 714 



10, 207, 976 



132, 435 

911 

84, 087 

1, 036, 981 

6,311 

253, 853 

3,545 

76, 675 

3,453 

43,870 

266 

11,321 

7,970 

5,784 

4,124 

3,434 

2,706 

2,123 

1,777 

1,443 

1,282 

4,225 

2,337 

1,544 

1,671 

862 

583 

368 

243 

154 

125 

281 

112 

48 

36 

46 

11 

16 

6 

6 

1 

4 

1 



$96, 585, 
500, 

112,457; 

1, 488, 740; 

14, 971: 

604, 252; 
12, 157, 

262, 390; 
15, 353, 

195, 662, 
1, 466, 
61, 980, 
51, 655, 
43, 271, 
34, 959. 

32, 573i 
28, 313, 
24, 430, 
22, 150, 
19, 461, 
18, 592, 
72, 758, 
52, 078, 
42, 275, 
57, 521, 
38, 490, 
31, 799, 
23, 864, 
18, 240, 
13,015, 
11,866, 

33, 839, 
19, 082, 
10, 557, 
10, 026, 
15, 606, 

5, 018, 
9, 809, 
5,154, 
6, 974, 
1, 525, 
8, 760, 
3, 430, 



1,697,031 



3, 633, 625, 088 



9,291 



13, 061, 630 
'i6,"309,"862 



5, 019, 449 



3, 407, 215 



1, 507, 587 

1, 479, 738 
1, 252, 882 
1,175,019 
1, 049, 347 

949, 334 
922, 121 
868, 451 
840, 586 
779, 204 

2, 239, 862 
2, 728, 990 

2, 587, 361 

3, 963, 916 
2, 491, 740 
3, 481, 546 
2, 344, 491 
2,451,434 
1, 943, 400 
1, 922, 363 
6, 670, 305 

4, 549, 513 
2, 548, 387 
2, 315, 701 
4, 071, 295 

1, 260, 725 

2, 586, 508 
1, 358, 707 
1, 580, 060 

142, 999 
2, 143, 880 
1, 178, 858 



99, 193, 757 



1 Nontaxable. Specific exemptions exceed net income. 

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



70 



STATISTICS OF INCOME 



Table 5. 



-Personal returns — -Sex and family relationship — Distribution by in- 
come classes for the United States — Continued 



Income class 



Under $1,000 1 

Under $1,000 

$1,000 to $2,000 1 

$1,000 to $2,000 

$2,000 to $3,000 1 -. 

$2,000 to $3,000 

$3,000 to $4,000 1.- 

$3,000 to $4,000 

$4,000 to $5,000 1 

$4,000 to $5,000. 

$5,000 to $6,000 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 

Classes grouped' 



Total 718, 



All other — Women 



Number 
of returns 



77, 396 

483 

66, 726 

395, 372 

8,701 

73, 908 

5,152 

32, 565 

4,864 

18, 892 

640 

5,155 

4,231 

3,412 

2,589 

2,123 

1,787 

1,364 

1,232 

1,009 

906 

3,067 

1,833 

1,113 

1,314 

713 

405 

295 

172 

130 

93 

251 

69 

38 

22 

23 

17 

8 

3 

4 



Net income 



$59, 689, 216 
162, 081 

86, 299, 817 
538,112,647 

21, 203, 700 
178, 090, 359 

17, 607, 322 
112,013,480 

21, 703, 144 
85, 028, 496 

3, 498, 108 
28, 235, 859 
27, 374, 763 
25,495,611 
21, 929, 993 
20, 178, 070 

18, 775, 789 
15, 680, 293 
15, 392, 333 
13, 595, 818 
13, 138, 538 
52, 853, 038 
40,865,411 
30, 542, 543 
45, 036, 378 
31,840,118 

22, 271, 078 

19, 071, 081 
12, 882, 554 
10, 994, 662 

8, 843, 085 
30, 307, 097 
11,649,060 
8,390,511 
6,031,299 
8, 002, 238 
7, 345, 018 
5, 127, 029 
2, 477, 465 
4, 555, 474 



5, 105, 665 
3, 332, 130 



$4, 020 



4, 200, 820 



2, 720, 667 



1, 820, 584 



1, 460, 205 



547, 028 
616, 788 
575, 629 
515, 534 
476, 152 
533, 412 
407, 099 
474, 557 
418, 619 
360, 706 
1,469,178 
1, 739, 259 

1, 598, 824 
2, 259, 170 

2, 680, 296 
2, 207, 095 
2, 104, 340 
1, 641, 032 
1, 548, 166 
1, 387, 261 
5, 377, 242 
2, 748, 684 
2, 038, 283 
1, 598, 197 
2, 164, 367 
1, 790, 982 
1, 466. 981 

867, 994 
833, 704 



Wives making separate returns from 
husbands 



Number 
of returns 



1, 468, 041 
319, 383 



11, 192 

23, 678 

8,458 

33, 279 

4,392 

22, 255 

3,669 

15, 920 

4,417 

12, 778 

494 

3,808 

3,578 

2,719 

2,128 

1,809 

1,557 

1,351 

1,155 

1,061 

846 

3,130 

1,868 

1,174 

1,465 

797 

458 

275 

200 

152 

81 

234 

78 

39 

17 

21 

14 

15 

5 

4 

1 

1 



1,690,728,371 54,440,299 I 170,573 



Net income 



$6, 402, 916 
12, 755, 749 

11, 927, 030 
48, 797, 146 
10, 720, 659 
55, 536, 720 

12, 658, 930 
55, 670, 671 
19, 736, 837 
57, 496, 971 

2, 712, 589 
20, 910, 369 
23, 191, 063 
20, 441, 744 
18, 005, 809 
17,158,378 
16, 306, 878 
15, 530, 999 
14, 425, 200 
14, 331, 507 
12, 248, 494 
54, 158, 214 
41, 704, 718 
32, 017, 383 
50, 464, 330 
35, 547, 749 
24, 960, 573 
17, 803, 650 
14, 952, 775 

12, 812, 186 
7, 676, 476 

28, 264, 527 

13, 230, 581 
8, 581, 393 
4, 579, 003 
7, 269, 883 
6, 104, 690 
9, 087, 729 
4, 109, 315 
4, 987, 157 
1, 634, 786 
2, 158, 235 



849, 072, 012 



Tax 



$284, 672 



760, 708 



978, 850 



924, 120 
'860,"857 



365, 251 

393, 389 

411, 188 

377, 668 

379, 073 

371, 614 

357, 441 

426, 152 

404, 648 

385, 172 

1, 547, 643 

1, 707, 100 

1,594,633 

3, 164, 609 

2,871,541 

2, 390, 400 

1,961,981 

1, 853, 716 

1, 799. 860 
1, 203, 530 
4, 560, 195 

2, 851, 847 
1, 899, 900 
1, 046, 287 
2, 008, 223 
1, 448, 085 
2, 849, 747 

874, 124 
718,812 
313, 052 
202, 334 



46, 548, 422 



> Nontaxable. Specific exemptions exceed net income. 

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



STATISTICS OF INCOME 



71 



Table o. — Personal returns — Sex and family relationship — Disirihiition by in- 
come classes for the United States — Continued 



Income class 



Community property income 



Num- 
ber of I Net income 
returns 



Tax 



Grand total 



Number of 
returns 



Net income 



Under $1,000 1 

Under $1,000 

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

$1,000 to $2,000 

$2,000 to $3,000 1 

$2,000 to 83,000 

$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 

$7,005 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 $1.50,000 

$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. 
$3,000,000 to .$4,000,000. 
$4,000,000 to $5,000,000. 

$5,000,000 and over 

Classes grouped ^ 



1,512 



1,887 



2, 651, 343 



Total 35,557 262,318,756 



956 1 

191 i 

9,753 

329 

6,296 

58 

3,686 

2,491 

1,799 

1,225 

989 

819 

643 

537 

422 

350 

1,270 

645 

345 

384 

199 

116 

64 

25 

21 

11 

30 

5 

1 

5 

1 

1 



2,468,118 

698,611 

34, 099, 523 

1,412,590 

28, 126, 940 

318, 687 

20, 165, 158 

16, 155, 804 

13, 434, 299 

10, 404, 149 

9, 392, 924 

8, 570, 814 

7, 367, 435 

6, 705, 913 

5, 701, 830 

5, 072, 144 
21, 790, 693 
14, 304, 145 

9, 405, 366 
13, 102, 337 
8, 836, 713 

6, 252, 203 
4,171,794 
1,866,531 
1, 799, 036 
1, 033, 948 
3, 665, 076 

972, 333 
247, 241 
1, 358, 968 
307, 339 
457, 239 



2,146 



1,918 



529, 040 

'""664,"090" 

'"'382," 600" 
325, 069 
264, 946 
220, 662 
219, 655 
220, 391 
216, 752 
183, 790 
166, 633 
193,711 
1, 216, 054 
750,116 
595, 980 
1, 093, 087 
858, 444 
665, 421 
529, 096 
254, 886 
257, 041 
157,777 
714, 553 
280, 138 
66, 451 
308, 073 
27, 320 
37,895 



11,343,779 



342, 024 

26, 478 

925, 930 

1, 589, 394 

1, 750, 815 

720, 155 

336, 205 

789, 257 

69, 290 

522, 876 

3,936 

137,311 

99, 542 

69, 230 

48, 885 

38, 726 

28, 971 

23, 993 

19, 492 

16, 183 

13, 867 

44,948 

24, 347 

14, 919 

16, 441 

8,472 

4,945 

3,090 

1,981 

1,435 

1,001 

2,339 

750 

348 

203 

216 

111 

103 

38 

39 

12 

12 

6 

1 

4 



7, 698, 321 



$238, 306, 097 
14, 206, 922 

1, 432, 301, 658 
2,251,126,959 
4, 226, 249, 091 
1, 842, 883, 354 
1, 119,444,035' 

2, C92, 232, 341 
304, 866, 081 

2, 344, 600, 494 

21,586,983 

755, 014, 549 

641, 142, 431 

517, 274, 863 

415, 559, 761 

367, 412, 942 

303,694,112 

275,879,982 \ 

243,335,513 i 

218,293,060 | 

200,900,025 

773,751,845 i 

542,507,052 ' 

407,615,063 I 

565,631,990 1 

377,433,415 1 

269,934,757 

199, 791, 790 

147, 977, 609 

121,361,730 

94, 832, 351 

280, 656, 213 

127,882,393 

77, 299, 661 

55, 401, 958 

75,471,811 

49, 097, 383 

62,515,897 

32, 591, 312 

46,811,543 

19,968,575 

28, 172, 015 

20, 480, 046 

36, 639, 702 



24,840,137,364 663,651,505 



$316, 602 



18, 190, 038 



16, 570, 881 
'20,"804,"454 



25, 165, 340 



11, 983, 852 

11,599,310 

11,331,493 

10, 362, 844 

10, 202, 579 

9,096,139 

8, 939, 251 

8,317,810 

7, 889, 537 

7, 656, 035 

33, 400, 473 

28, 566, 466 

25, 605, 118 

42, 877, 442 

35,118,190 

29,322, 484 

24, 686, 551 

20, 345, 195 

18, 548, 603 

15, 975, 764 

55, 719, 390 

29, 707, 638 

18, 795, 742 

13, 600, 823 

19, 401, 606 

12, 266. 946 

16, 082, 504 

9, 415, 930 

9, 734, 553 

3, 560, 048 

6, 021, 159 

4, 031, 143 

(2) 
. (2) 
12, 441, 572 



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



72 



STATISTICS OF INCOME 



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

for the United States 

[Income returned for calendar year ended Dec. 31, 1923] 



States and Territories 



Number of 
returns 



Wages and 
salaries 



Business 



Partnerships 



Alabama 

Alaska ' 

Arizona. 

Arkansas. 

California 

Colorado 

Connecticut. 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 



51,049 



$92, 569, 305 



$29, 526, 622 



$15, 341, 821 



Kentucky 

Louisiana 

Maine.. 

Maryland 

Massachusetts... 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire. 

New Jersey 

New Mexico 

New York 

North Carolina.. 

North Dakota 

Ohio. 



Oklahoma 

Oregon 

Pennsylvania... 
Rhode Island . . 
South Carolina. 
South Dakota... 

Tennessee. 

Texas 

Utah 

Vermont.. 

Virginia 

Washington 

West Virginia.. 

Wisconsin 

Wyoming 



Total . 



22, 899 


36, 654, 


35, 788 


59, 990, 


517, 109 


892, 845, 


72, 366 


116, 647, 


149, 820 


211, 350, 


19, 202 


33, 323, 


75, 796 


176, 021, 


49, 591 


71, 463, 


71, 341 


,. 137, 936, 


12, 421 


25, 711, 


25, 012 


36, 131, 


676, 489 


1, 233, 065, 


178, 831 


314, 395, 


135,864 


192, 695, 


86, 291 


127, 879, 


79, 091 


120, 005, 


67,440 


125, 013, 


48, 435 


70, 420, 


127, 770 


212, 781, 


415, 100 


804, 403, 


350, 072 


572, 782, 


134, 360 


209, 055, 


27, 851 


48, 212, 


192, 282 


365, 780, 


42, 809 


66, 841, 


70, 545 


112, 774, 


10, 467 


14, 181, 


36, 876 


57, 591, 


293, 503 


555, 894, 


12, 202 


20, 422, 


221, 654 


2, 858, 324, 


68, 191 


118, 217, 


18, 054 


27, 984, 


463, 017 


925, 233, 


70, 189 


129, 180, 


69,123 


111,895, 


740, 478 


1, 322, 522, 


66, 965 


126, 047, 


28, 225 


47, 558, 


21, 928 


28, 631, 


69, 081 


132,911, 


200, 683 


296, 133, 


30, 242 


49, 083, 


21, 752 


32, 945, 


77, 451 


147, 686, 


136, 057 


211, 950, 


89, 263 


154, 306, 


194, 050 


360, 180, 


23,246 


34, 571, 



7,698,321 14,230,208,826 



13, 


315, 


19, 


410, 


333, 


587, 


41, 


494, 


87, 


736, 


10, 


816, 


43, 


461, 


30, 


640, 


45, 


136, 


5, 


243, 


14, 


103, 


422, 


249, 


116, 


898, 


70, 


123, 


53. 


710, 


27, 


662, 


36, 


931, 


29 


171, 


76 


984. 


250, 


918, 


236, 


684, 


84, 


852, 


18, 


456, 


109 


838, 


21, 


781, 


49 


477, 


7, 


610, 


22 


071, 


228 


948, 


7 


065. 


690 


841. 


46 


028. 


8 


931, 


263 


996. 


47 


205. 


40 


355, 


489 


073. 


23 


985. 


18 


890. 


16 


107. 


44 


899. 


164 


970. 


20 


428, 


12 


905, 


41 


230, 


95 


030, 


50 


167, 


96 


360, 


15 


718, 



3, 149, 559 

14, 651, 631 
123, 336, 361 

10, 854, 544 

18, 268, 495 
1, 862, 382 

17, 646, 253 
10, 490. 418 
15, 800, 879 

1, 690, 852 
4, 412, 119 

141. 403, 596 
35, 868, 164 
21, 848, 299 
19, 107, 822 
17, 940, 775 
21, 619, 468 

6, 079, 400 
31,113,429 
76, 740, 991 
57, 063, 168 
25, 590, 468 
12, 766, 435 
29, 718, 942 

5, 614, 450 
18, 386, 410 

2, 766, 415 
5, 453, 716 

56, 495, 884 

2, 229, 764 

374. 893, 665 

19, 236, 260 
4, 241, 951 

80, 082, 077 

23, 570, 134 

13, 073, 013 

144, 026, 539 

9, 448, 266 

7. 562, 575 

3, 792, 206 

19,491,350 

69, 496, 847 

4, 627, 865 

4, 797, 124 

17, 640, 216 

23, 179, 991 

15, 745, 737 
27, 088, 082 

4, 677, 140 



4,733,033,407 1,681,983,948 



• Alaska included in the State of Washington. 



STATISTICS OF INCOME 



73 



Table 6. 



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



States and Territories 



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



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



Rents and 
royalties 



Interest and 

investment 

income 



Interest 
on Gov- 
ernment 
obligations 
not wholly 
exempt 
from tax 



Dividends 



Alabama $4,087,341 

Alaska 2 

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 ! 8 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont... 

Virginia 

Washington. 

West Virginia 

Wisconsin 

Wyoming 



$2, 616, 815 



$15, 180, 536 



$11, 360, 863 



$232, 377 



$11, 338, 984 



6, 
3, 
14, 
45, 
39, 
8, 
2 

is! 

1, 

4, 

3, 
41, 

iieo. 



495, 587 
192, 919 
614, 556 
535, 373 
637, 219 
718, 341 
474, 918 
131, 347 
798, 631 
662, 556 
844, 200 
248, 313 
581, 584 
793, 096 
687, 220 
054, 003 
798, 864 
817, 466 
042, 761 
135, 281 
709, 148 
038, 938 
057, 533 
741, 322 
406, 301 
547, 477 
514, 204 
106, 292 
908, 096 
685, 263 
591, 056 
270, 965 
432, 732 
484, 212 
435, 310 
631, 119 
285, 712 
140, 491 
768, 798 
744, 932 
752, 596 
462, 719 
381, 278 
142, 027 
653, 605 
684,846 
886, 638 
843, 208 
102, 466 



120, 837 

886, 784 

24, 802, 815 

3, 420, 016 

7, 517, 263 

14, 893 

1, 502, 738 

2, 821, 333 

933, 140 

705, 621 



41, 222, 756 

3, 044, 888 

1, 977, 062 

179, 561 

1,431,190 

1, 301, 297 
1,841,019 

2, 833, 057 

12, 090, 178 

13, 209, 423 

2, 392, 053 
654, 470 

3, 905, 592 



1, 050, 899 

35, S27 

292, 208 

14, 857, 688 

77, 548 

87, 058, 552 

1, 223, 086 



8, 778, 720 

2, 420, 788 
1, 601, 993 

38, 069, 145 
1, 084, 723 

3, 632, 538 



886, 933 

3, 193, 843 

230, 419 

1, 227, 514 
960, 835 
167, 577 

2, 663, 270 
4, 454, 861 



4, 832, 
11,325, 
175, 194, 

15, 953, 
34, 072, 

3, 294, 
20, 095, 

16, 796, 
24, 529, 

2, 478, 
3, 225, 
213, 403, 
37, 145, 
44, 179, 
20, 844, 
18, 504, 

17, 450, 
6, 476, 

21,310, 
56, 200, 
80, 978, 
27, 965, 

6,615, 
54, 304, 

6,923, 

14, 785, 

1, 956, 
5, 128, 

76, 332, 

2,428, 

237, 635, 

18, 142, 

2, 075, 

112,299, 

29, 743, 

15, 750, 
128, 887, 

9, 603, 
6, 482, 
4, 392, 
21, 161, 
93, 470, 

4, 936, 

2, 543, 
20, 278. 

18, 333, 
24, 005, 
22, 385, 

4,238, 



289 

733 

750 

099 

721 

612 

267 

122 

786 

077 

376 

278 

662 

406 

849 

393 

592 

828 

124 

940 

875 

276 

482 

788 

852 

037 

525 

591 

426 

850 

324 

641 

628 

124 

718 

588 

903 

449 

767 

009 

342 

026 

540 

357 , 

655 ! 

953 

239 

506 

198 



4, 665, 700 
9, 966, 106 
156, 025, 376 
20, 257, 420 
58, 423, 368 
5, 885, 969 
23, 377, 572 
23, 013, 586 

14, 700, 816 
1, 812, 598 
4, 842, 894 

223, 741, 250 
19, 315, 603 
60,016,115 
11,697,508 

15, 601, 376 
16, 376, 997 

19, 249, 980 
37, 301, 201 

101, 605, 667 
90, 096, 822 
44, 415, 229 
6, 472, 747 
47, 020, 885 
8, 021, 307 
17, 364, 106 

1, 698, 238 

7, 241, 881 
103, 043, 618 

2, 785, 670 
484, 593, 674 

8, 753, 009 

4, 769, 677 
51,114,026 
12, 571, 851 

16, 608, 925 
220, 277, 845 

20, 925, 557 
8, 623, 054 
5, 095, 755 

13, 825, 434 
57, 972, 967 

5, 768, 247 
5, 978, 975 

18, 259, 108 
22, 545, 131 
10, 121, 999 
44, 772, 869 
3, 166, 410 



68, 096 

133, 437 

1, 622, 264 

353, 296 

1, 236, 429 

97, 364 

557. 150 
353, 530 
203, 836 

41, 889 
14, 701 
3, 957, 543 
775, 907 
226, 000 
205, 925 
670, 483 
364, 321 
212, 331 
710, 106 

2, 501, 195 
1, 129, 255 

628, 003 
72, 646 
1, 667, 466 
63, 503 
74, 072 
33, 002 

129, 292 

1, 393, 232 

14, 370 

11, 395, 884 

244, 295 

18, 323 

2, 726, 404 
373, 062 

398. 151 
5, 374, 728 

282, 266 
80, 389 
36,828 
371, 209 
543, 614 
38, 341 
113,432 
616, 564 
255, 789 
943, 979 
367, 176 
17,640 



Total 866,760,860 305,393,768 1, 816, 280, 109 |2, 183, 142, 9gl |43, 941, 095 3,126,503,482 



4, 128, 376 

8, 048, 633 
160, 517, 196 

21, 813, 243 

105, 652, 037 

12, 858, 929 

30, 705, 283 
18, 664, 701 
23, 242, 132 

9, 069, 072 
2, 005, 370 

254,805,511 
40, 179, 001 

31, 313, 108 
11, 358, 506 
34, 402, 553 
21, 550, 766 
20, 765, 732 
48, 853, 361 

242, 585, 963 

122, 627, 327 

49, 377, 258 

6, 404, 388 

79, 964, 478 

4, 569, 323 

11, 672, 422 

1, 060, 547 

14, 537, 751 

130, 915, 337 

1, 995, 373 

726, 644, 140 

30, 083, 717 

1, 988, 321 

194, 734, 135 

19, 094, 033 

11,055,802 

332, 744, 510 

39, 131, 180 

8, 301, 298 
2, 102, 265 

23, 587, 300 

45, 308, 782 

7, 247, 649 

9, 728, 921 
29, 454, 597 
23, 714, 762 
34, 085, 205 
47, 939, 335 

2, 574, 869 



• Other than capital net gain from sale of assets held for more than 2 years.3 
2 Alaska included in the State of Washington. 



74 



STATISTICS or INCOME 



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



States and Territories Fiduciary Total 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 

Washington 

West Virginia 

Wisconsin.. 

Wyoming 



$1, 964, 949 



$184, 219, 613 



General de- 
ductions 



Contribu- 
tions 



Net income 



$21, 364, 998 j $3, 790, 226 



Total 331,679,327 



217, 594 
524, 379 
735, 047 
044, 314 
757, 464 
707, 522 
566, 271 
816, 607 
221, 651 
998, 053 

120. 867 
414, 042 
505, 497 
327, 755 
865, 578 
547, 366 
158, 989 
675, 396 
698, 026 
416, 622 
666, 826 
477,431 
497, 532 

, 744, 285 
95,415 

600, 325 
93, 695 

760, 582 
, 585, 290 

244,113 
,184,079 
, 075, 897 

160, 554 
, 972, 763 
, 233, 308 

854, 047 
, 891, 344 
, 603, 609 

548, 636 

69, 291 

, 547, 606 

, 047, 342 

191. 868 
693, 647 

!, 803, 579 
, 200, 038 
, 085, 254 
;, 304, 624 
173, 679 



130, 
1, 998, 
238, 
646 
70 
331 
189 
269 



66, 

2, 640, 

680, 

436, 

252, 

246, 

248, 

169, 

456, 

1, 614, 

1,218, 

455, 

102, 

712, 

115, 

230, 

29, 

116, 

1, 225, 

37, 

5, 722, 

251, 

50, 

1, 683, 

274, 

216, 

2, 835, 

239, 

105, 

60, 

265, 

746, 

93, 

72, 

286, 

401, 

306, 

620, 

66, 



647, 762 
130, 416 
280, 714 
373, 133 
661,479 
680, 002 
408, 484 
191, 073 
503, 199 
413, 165 
700, 263 
511, 449 
. 710, 331 
500, 617 
, 536, 642 
820, 174 
, 565, 968 
, 709, 579 
628, 193 
597, 280 
948, 224 
791,800 
209, 852 
687, 024 
317,648 
731,922 
950,157 
313,539 
375, 233 
948,114 
162,453 
275. 712 
603, 298 
421,668 
827, 599 
225, 266 
163,479 
252, 701 
448, 937 
962, 263 
436, 072 
eOO, 098 
934, 376 
076, 640 
583, 947 
063, 403 
012,226 
696, 136 
240, 593 



29,318,927,803 



8, 476, 662 
17, 182, 669 
262, 955, 117 
34, 174, 361 
62, 129, 802 
12, 075, 224 
40, 500, 117 
29, 146, 801 
40, 633, 899 

6, 364, 978 

6, 669, 664 
324, 082, 113 
60, 579, 769 
64, 359, 070 
33, 207, 663 
26, 549, 318 
31, 039, 309 
14, 327, 965 
47, 629, 601 
174, 573, 722 
156,368,861 
74, 329, 886 
16,308,493 
92, 973, 924 
15,068,506 
31, 790, 649 

4, 085, 144 

9, 864, 448 
162, 802, 857 

4, 922, 079 

1,049,909,912 

36, 502, 935 

6, 915, 898 
191,316,576 
45, 388, 258 
23, 000, 263 
301, 206, 529 
19, 954, 903 
16,424,739 

9, 923, 681 

33, 337, 671 

121,264,890 

12,437,601 

5, 935, 883 
35, 443, 264 
45,114,311 
39, 390, 389 
65, 758, 167 

8, 279, 217 



3,942,031,626 



644,626 
3, 154, 113 

37, 422, 794 
3, 626, 048 

10, 716, 958 
1, 318, 093 

6, 286, 133 
3, 544, 012 

5, 980, 956 
1, 218, 937 

637, 376 
43, 469, 214 
9, 623, 500 
7, 899, 216 
3, 982, 451 
5, 864, 977 
3, 724, 209 
2, 417, 405 

7, 739, 108 
27, 007, 564 
20, 646, 277 

9, 085, 132 
2, 407, 350 

14, 437, 580 

1,003,196 

3, 788, 711 

153,402 

1, 596, 969 

21,831,199 

358, 425 

106, 937, 643 

8,134,159 

713,404 

34,408,515 
8, 146, 164 
2, 370, 989 

55, 196, 479 

4.548,196 

2, 992, 843 

867, 721 

6, 063, 463 

11, 840, 308 
1,553,469 
1,339,648 
8, 553, 738 
3,964,033 

6, 278, 634 

7, 898, 040 
585, 322 



636, 758, 913 



$159, 064, 390 



59, 526, 474 
109, 793, 634 
1, 697, 902, 803 
200, 572, 724 
473, 804, 719 

57, 186, 685 
284, 622, 234 
156, 600, 260 
222, 888, 344 

42, 829, 250 

58, 393, 333 

2, 272, 960, 122 

510, 607, 072 . 

363, 2i2^Mir 

215, 346, 638 

214, 416, 879 

213, 802, 450 

142, 964, 209 

401, 259, 584 

1, 413, 016, 994 

1,041,933,086 

372, 376, 782 

83,494,009 
605, 276, 620 

99, 255, 947 
195, 152, 662 

26,711,611 

104, 862, 122 

1,050,741,177 

32, 067, 610 

4,506,314,898 

206, 638, 618 

42, 973, 996 
1,467,696,567 
221, 293, 177 
189,854,013 
2,478,751,471 
214, 749, 602 

87,031,355 

50, 170, 861 
226, 033, 948 
613,494,900 

79, 943, 306 

64, 800, 009 
242, 586, 945 
351,985,069 
2C0, 343. 202 
647,039,928 

57, 376, 054 



24, 840, 137, 364 



' Alaska included in the State of Washington. 



J 



STATISTICS OF INCOME 



75 



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

[Income returned for the calendar year ended Dec. 31, 1923] 



Income class 



Under $1,0001 

Under $1,000.- - 

$1,000 to $2,000 1- 

$1,000 to $2,000 

$2,000 to $3,000 1 

$2,000 to $3,000 -. 

$3,000 to $4,000"-- 

$3,000 to $4,000 

$4,000 to $5,000 1-- 

$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 

Classes grouped ' 



Number 

of 
returns 



Wages and 
salaries 



342, 024 

26, 478 

925, 930 

589, 394 

750,815 i 

720, 155 I 

336,205 ! 

789,257 I 

69, 290 ! 

522,876 I 

3,9.36 ! 

137,311 

99, 542 

69,230 

48, 885 

38, 726 

28,971 

23, 993 

19, 492 

16, 183 

13, 867 

44, 948 

24,347 

14, 919 

16, 441 

8,472 

4,945 

3,090 

1,981 

1,435 

1,001 

2,339 

7.50 

348 

203 

216 

111 

103 

38 

39 

12 

12 

6 

1 

4 



Total 7,698,321 14,230,208,826 1 4,733,033,407 



$179, 787, 

1,641, 

1, 170, 182, 

1, 894, 659, 

3,191,956, 

1, 174, 983, 

726, 977. 

1,460,299, 

116, 274. 

1, 146, 478, 

3, 043, 

418, 644, 

338, 262, 

259, 329, 

198, 750, 

192, 280, 
141, 161, 
128, 681, 
103, 760, 

93, 049, 

83, 139, 

306,013, 

193, 282, 
134, 946, 
173, 929, 
101,426. 

67, 128, 

45, 520, 

32, 873, 

25, 524, 

19, 580, 

49, 185, 

19, 502, 

8, 657, 

5, 503, 

8, 917, 

3, 850, 

4, 750, 

1,851, 

2, 687, 

239, 

1, 2.58, 

27, 

(') 

0) 

206, 



956 
358 
573 
881 
489 
881 
031 
554 
546 
326 
825 
175 
514 
217 
015 
624 
769 
076 
905 
158 
195 
552 
611 
666 
812 
031 
831 
555 
777 
557 
003 
242 
852 
860 
048 
095 
130 
511 
149 
941 
635 
458 
726 



716 



Business 



Partnerships 



$110,629. 

1, 312, 

442. 123, 

169,071, 

778, 813, 

351, 002, 

309, 479, 

751, 675, 

63, 488, 

685, 696, 

1, 666, 

158, 929, 

120.082, 

90, 014, 

69, 105, 

i)4, 388, 

44, 679, 

41,417, 

33, 008, 

28, 800, 

27, 277, 

101, 238, 

65, 981, 

46, 236, 

56, 169, 

34, 612, 

21, 308, 

15, 008, 

9, 591, 

8, 521, 

7, 613, 

13, 135, 

5, 072, 

2,944, 

2, 360, 

3,002, 

1, 397, 

2, 019, 

966, 

3,090, 



438 

046 

360 

,553 

842 

377 

704 

948 

994 

116 

263 

064 

046 

884 

629 I 

832 I 

570 

939 

537 

466 

257 

141 

897 

345 

757 

062 

342 

712 

995 

410 

132 

229 

551 

057 

920 

230 

161 

403 

634 

925 



18,827 
79, 812 



$16, 340, 943 

287, 952 

59, 379, 302 

47,025,414 

130, 797, 597 

78, 735, 831 

49, 786, 283 

167, 242. 429 

10, 764, 616 

192, 933, 219 

497, 969 

69, 247, 432 

58, 521, 470 

51,271,159 

43, 818, 172 

37, 026, 122 

31,211,5,55 

27, 033, 688 

29, 702, 234 

24, 764, 459 

22, 382, 705 

93,811,069 

68, ■'04, 957 

53, 462, 644 

73, 856, 170 

.50, 741. 523 

35. 623, 943 

25. 876, 931 

17, 950, 678 

16, 336, 540 

12, 473, 409 

38, 528, 186 

14,216,918 

10, 236, 385 

4, 845, 886 

6, 365, 280 

3,811,203 

4, 110, 693 

1, 149, 139 

205,839 

427, 399 

161, 599 

317, 006 



1, 681, 983, 948 



1 Nontaxable. Specific exemption exceeds net income. 

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



76 



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 1. 

Under $1,000 

$1,000 to $2,000 1 20, 

$1,000 to $2,000 17, 

$2,000 to $3,000 1 58, 

$2,000 to $3,000 6fi, 

$3,000 to $4,000 1 25, 

$3,000 to $4,000 88, 

$4,000 to $5,000 1 9, 

$4,000 to $5,000 108, 

$5,000 to $6,0001 

$5,000 to $6,000 35, 

$6,000 to $7,000 34, 

$7,000 to $S,000 27, 

$8,000 to $9,000 24, 

$9,000 to $10,000. -- 21 

$10,000 to $11, 000. 18, 

$11,000 to $12,000 16, 

$12,000 to $13,000 15, 

$13,000 to $14,000 15, 

$14,000 to $15,000 18, 

$15,000 to $20,000 59, 

$20,000 to $25,000 ! 10, 



Profits 
from sales 
of real es- 
tate, stocks, 
bonds, 
etc.2 



$25,000 to $30,000.. 

$30,000 to $40,000 

$40,000 to $50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000. 

$90,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $250,000 

$250,000 to $300,000 

$300,000 to $400,000 

$400,000 to $500,000 

$500,000 to $750,000 

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

$5,000,000 and over 

Classes grouped ' 



393, 628 
897, 195 
321, 356 
263, 048 
134, 489 
845, 920 
082, 126 
492, 661 
606, 203 
235, 634 
608, 636 
223. 893 
733, 868 
808, 946 
405, 485 
343, 062 
571,690 
550, 025 
831,242 
925, 599 
786, 496 
935, 402 

832. 582 
562, 918 
218, 492 
684, 367 
814, 385 

833, 794 
478, 801 
979, 826 
858, 515 
410, 739 
825, 556 
032, 967 
433, 839 
283, 908 
475, 000 
579, 453 
113,293 
189, 567 

18, 840 
137, 414 



Capital 

net gain 

from sales 

of assets 

held for 

more than 

two years 



$9, 451, 146 
12, 885, 153 
15,877,152 
13, 801, 564 
11,124,3.58 

11, 587, 072 
9, 433, 924 

35, 180, 605 

19, 221, 473 
16, 517, 509 
14, 480, 409 
18,531,854 
15, 727, 300 

20, 510, 760 
8, 571, 989 

26,712,014 
12, 952, 939 
15, 859, 353 

12, 738, 155 

0) 

(3) 

4, 229, 039 



Total 866,760,860 305,393,768 1.816,280,109 2,183,142,981 



Rents and 
royalties 



Interest and 

investment 

income 



$68, 388, 268 

4, 712, 408 

146, 724, 232 

132, 617, 126 

255, 487, 879 

178, 819, 203 

67, 401, 317 

248, 222, 358 

21, 393, 745 

191, 024, 796 

1, 077, 282 

57, 563, 501 

47, 343, 528 

38, 643, 705 

29, 146, 407 

21, 940, 649 

17,931,984 

19, 403, 595 

13, 997, 133 

13, 191, 298 

12, 181, 803 

50, 414, 543 

32, 4,58, 881 

28, 429, 364 

28, 864. 657 

20,019,118 

12, 706, 928 

9, 216, 940 

6, 599, 903 

5, 556, 492 

3, 733, 756 

13, 400. 027 

4, 496, 666 

2, 911, 364 

1, 690, 760 

2, 046, 938 

1, 882, 314 

3, 466, 372 

400, 070 

272, 792 

322, 162 

55, 631 

49, 017 

(') 

b) 

73, 137 



$51,41.5,937 
7, 422, 040 
111,929,860 
168, 680, 081 
188, 218, 102 
197, 530, 590 

62, 035, 232 
261, 255, 997 

29, 125, 210 
234, 533, 758 
2, 418, 687 
69, 913. 368 
64, 693, 298 
51,751,964 
41, 242, 862 
39, 293, 487 
31,304,418 
29, 805, 437 
26, 782, 497 
22, ."^78, 197 
21, 456, 794 
87, 469, 967 
60, 260, 447 
46, 394, 600 

63, 925, 498 
41,441,440 
30, 172, 921 
22, 907, 477 
14, 602, 366 
11,160,224 
10, 302, 161 
27, 941, 239 
13, 694. 446 

7, 089, 774 
4, 599, 439 
6, 563, 681 

4, 588, 280 

5, 299, 548 
2, 520, 337 
2, 784, 346 

957, 178 

1, 634, 578 
1, 066, 854 

(') 
(') 

2, 372, 361 



Interest on 

Govern- 
ment obli- 
gations not 
wholly 
exempt 
from tax 



$917, 325 
143, 805 

1, 545, 647 
575. 820 

1, 808, 193 
726, 282 

2, 346, 037 

1, 484, 061 
1, 429, 894 

2, 268, 903 
306, 819 
800, 418 

1, 164, 056 

1, 008, 150 

1,018,774 

1, 035, 783 

744, 385 

748, 765 

734, 987 

704, 407 

714, 809 

2,715,212 

2, 407, 437 

1, 962, 679 

2, 883, 614 

2,315,018 

1, 265, 093 

1, 275, 218 

847, 359 

737, 728 

619, 069 

1, 276, 425 

723, 431 

341,771 

357, 728 

391, 561 

452, 342 

417,714 

141, 068 

175, 097 

47, 256 

130, 374 

70, 980 

159, 601 



Dividends 



$24, 232. 
3, 220, 

63. 331, 
24, 853, 
98, 188, 
48, 697, 

105, 364, 
80, 175, 
120, 857, 
114, 948, 

19. 160. 

46. 702, 
77, 620, 
70, 276, 
67. 199, 
65, 089, 
60, 806, 
57, 851, 
54, 537, 
52, 062, 

49. 703, 
213, 488, 
17.3. 603, 
141,090, 
219, 865, 
159, 988, 
121, 345, 

93, 286, 
76, 197, 

60. 161. 
47, 560, 

153, 793, 
72, 527, 

41. 332, 
31, 560, 
43, 663, 
28, 528, 
34, 152, 
24, 088, 
17, 416, 

7, 960, 
15, 768, 
8, 513, 

35, 728, 



083 
295 
500 
183 
6,55 
049 
866 
407 
029 
672 
753 
690 
922 
260 
676 
007 
873 
409 
740 
2.50 
885 
153 
801 
392 
142 
152 
857 
795 
187 
441 
515 
991 
554 
983 
850 
455 
742 
756 
483 
503 
8G0 
424 
052 



185 



43, 941, 095 3, 126, 503, 482 



1 Nontaxable. Specific exemption exceeds net income. 

' Other than capital net gain from sale of assets held for more than two years. 

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



STATISTICS OF INCOME 



77 



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 $1,000 1 $2,564,980 

"" " " ' " 643,326 

4, 672, 582 
12, 873, 024 

8, 273, 522 

16, 645, 856 
3, 787, 716 

22, 135, 861 

2, 540, 257 

20, 877, 511 

223, 134 

9, 645, 892 

10, 594, 172 

11,532,538 

12, 547, 311 

13, 449, 476 

10, 061, 412 

6, 350, 183 

7, 373, 604 

6, 358, 487 

6, 245, 694 

21, 523, 978 

17, 429, 045 

13,345,127 

17, 078, 522 
11, 185, 176 

9, 368, 818 

7,104,812 

5, 657, 282 

4, 582, 279 

2, 470, 06a 

9, 190, 446 

G, 027, 456 

3, 441, 053 

1, 175, 267 

3, 010, 724 

2,366,131 

2, 367, 660 

3, 122, 002 

48, 722 

156, 489 

1, 561, 982 

2,858 

(3) 

(') 

66, 900 



Under $1,000. 

$1,000 to $2,000 1 

$1,000 to $2,000 

$2,000 to $3,000 1 

$2,000 to $3,000 

$3,000 to $4,000 1 

$3,000 to $4,000 

$4,000 to $5,000 1 

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

$5,000 to $6,000 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 

Classes grouped ' 



Total 331,679,327 29,318,927,803 



$463, 670, 563 

20, 280, 425 

2, 020, 210, 412 

2, 467, 619, 130 

4,711,678,768 

2, 113, 986, 989 

1, 352, 260, 312 

3, 080, 984, 276 

375, 480, 494 

2, 696, 996, 935 

29, 003, 368 

86G, 670, 433 

753, 015, 874 

601, 636, 823 

487, 234, 331 

445, 847, 042 

356, 473, 656 

327,842,117 

285, 728, 879 

257, 434, 321 

241, 888, 698 

936, 610, 017 

654, 967, 658 

494, 430, 735 

683, 242, 810 

453, 298, 040 

326, 612, 273 

240, 832, 798 

179, 923, 706 

148, 147, 569 

117,644,544 

349, 042, 129 

158, 308, 903 

94, 505, 723 

68, 008, 146 

93, 776, 726 

63, 078, 603 

78, 674, 870 

42, 924, 164 

53, 583, 746 

23, 082, 758 

36, 586, 640 

22, 865, 460 

(3) 
42, 835, 939 



$213, 122, 516 

5, 584, 085 
563, 427, 841 
171, 537, 628 
433, 716, 448 
236, 348, 226 
214, 057, 293 
336, 147, 348 

63, 849, 480 
303, 193, 629 

6, 728, 572 
94, 009, 612 
96, 135, 096 
72, 787, 541 
61,461,788 
68, 226, 104 
45, 284, 151 
45, 431, 662 
36, 735, 734 
34, 150, 323 
36, 054, 380 

143, 524, 572 
98, 587, 535 
76, 178, 700 
101, 818, 120 
64, 747, 796 
47, 888, 220 
34, 017, 515 
26, 290, 791 
22, 227, 209 
19, 227, 842 
56, 448, 171 
24, 663, 473 
13, 919, 452 
9, 417, 108 
14, 216, 604 
11,931,228 
il, 752, 716 
8, 856, 484 
4, 827, 585 
2, 539, 666 
7, 138, 243 

1, 568, 624 

2, 254, 415 



$12, 241, 950 

489, 418 

24, 480, 913 

44, 954, 543 

51, 713, 229 

34, 755, 409 

18, 758, 984 

52, 604, 587 

6, 764, 933 

49, 202, 812 

687, 813 

17, 646, 272 

15, 738, 347 

11,574,419 

10, 212, 782 

10, 207, 996 

7, 495, 393 

6, 530, 473 

5, 657, 632 

4, 990, 938 

4, 934, 293 

19, 333, 600 

13, 873, 071 

10, 636, 972 

15, 792, 700 

11, 116, 829 

8, 789, 296 

7, 023, 493 

5, 655,- 306 

4, 558, 630 
3, 584, 351 

11, 937, 745 

5, 763, 037 
3, 286, 610 
3, 189, 080 
4, 088, 311 
2, 049, 992 
4, 406, 257 
1, 476, 368 
1, 944, 618 

574, 517 

1, 276, 382 

816, 790 

m 
(') 

3, 941, 822 



$238, 306, 097 
14, 206, 922 

1, 432, 301, 658 
2, 251, 126, 959 
4, 226, 249, 091 
1, 842, 883, 354 
1, 119, 444, 035 

2, 692, 232, 341 
304,866-081 

2, 344, 600; 494 
21, 586, 983 
755, 014, 549 
641,142,431 
517, 274, 863 
415, 559, 761 
367, 412, 942 
303,694,112 
275, 879, 982 
243, 335, 513 
218, 293, 060 
200, 900, 025 
773,751,845 
542, 507, 052 
407, 615, 063 
665, 631, 990 
377, 433, 415 
269, 934, 757 
199, 791, 790 
147, 977, 609 
121,361,730 
94, 832, 351 
280, 656, 213 
127,882,393 
77, 299, 661 
55, 401, 958 
75,471,811 
49, 097, 383 
62,515,897 
32, 591, 312 
46,811,543 
19, 968, 575 
28, 172, 015 
20, 480, 046 

36, 639, 702 



3, 942, 031, 526 



536,758,913 ! 24,840,137,364 



' Nontaxable. Specific exemption exceeds net income. 

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



Table 8. — Corporation returns — distribution by States for the United Statet 
(Income returned for the calendar year ended Dec. 31, 1923) 



Alabama 

Alaska 

Arizona.- 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 
Florida 



Hawaii 

Idaho. 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts... 

Michigan _. 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska __. 

Nevada.- 

New Hampshire 

New Jersey 

New Mexico 

New York 

North CaroUna., 
North Dakota... 

Ohio 

Oklahoma 

Oregon , 

Pennsylvania 

Rhode Island 

South Carolina., 
South Dakota... 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia.. 

WiscoiBin 

Wyoming 



Total 
number 
of cor- 
pora- 
tions 



3,595 

138 

1,662 

2,612 

18, 386 

6,344 
5,492 
1,116 
1, 575 
4,353 
4,963 
586 
1,951 

25,242 

10, 399 
9,025 
4,928 
5,153 
6,109 
3,297 
4,783 

15, 861 

12, 174 

10, 568 
1,805 

14, 662 
3,865 
4,868 
1,166 
1,121 

13, 062 
963 

69, 863 
5,987 
2,938 

22,097 
5,709 
6,301 

22, 656 
2,363 
4,171 
2,866 
4,800 

10, 227 
3,046 
1,038 
6,967 
9,786 
5,062 

12, 797 



Corporations reporting net income 



15,941 
6,721 
6,477 
2,987 
3,381 
2,841 
2,001 
2,810 
9,486 
7,294 
6,795 
1,253 
9,018 
1,424 
2,857 
337 
760 
8,120 
424 

40,848 
3,810 
1,334 

13,768 
2,616 
2,592 

13, 478 
1,441 
2,368 
1,536 
3,084 
6,273 
1,468 
765 
3,711 
4,884 



65.31 
49.28 
35.08 
63.90 
63.49 
41.55 
61.42 
52.69 
68.60 
56.65 
62.34 
62.11 
43.05 
63.15 
64.63 
60.68 
60 60 
65.61 
55.61 
60.69 
58.76 
59.81 
69.91 
54 84 
69.42 
61.93 



62.17 
44.49 
58.47 
63.64 
46.41 
62.26 
45.80 
48.90 
59.49 
61.24 
56.77 
53.78 
03.46 
61.34 
48.21 
72.74 
62.30 
49. 91 
61.00 
61.68 
46.66 



$519, 685, 677 

8, 063, 660 

103, 791, 762 

280, 130, 745 

4, 244, 895, 727 
686, 561, 409 

1, 375, 832, 646 
410,811,438 
291, 511, 787 
396, 312, 076 
844, 710, 364 
170, 396, 163 
122, 961, 802 
10,424,571,614 

1,722,765,336 , 
951,617,643 1 
824,883,400 
861,905,479 
764, 338, 992 
457, 728, 612 

1,080,953,374 

5, 490, 963, 290 

6,427,780,528 

1,979,686,084 
220,515,009 

3, 147, 538, 670 ; 
130,684,749 
613,943,404 i 
47,703,588 
169, 251, 270 ' 

3,475,688,544 
60,886,898 I 
22,735,983,863 

1, 117, 157, 990 
92, 696, 930 I 

6,559,042,094 
441,084,511 
629,647,000 

9, 980, 136, 635 | 
777,904,605 l 
419,033,370 
121,094,621 I 
838,832,402 

1,713,929,300 ! 
257,083,836 ( 
148,991,248 1 
770, 843, 838 

1,045,114,870 
719,198,881 

1, 917, 244, 849 
63,199,113 



$473, 624, 336 

7, 116, 487 

94, 834, 567 

257, 757, 970 

3, 874, 925, 493 
626, 070, 607 

1, 254, 897, 652 
368, 878, 137 
247, 028, 654 
360, 913, 548 
780, 958, 877 
142, 689, 581 
112,630,918 

9,671,921,971 

1,686,362,241 
894, 180, 535 
737, 797, 474 
789, 323, 191 
695, 994, 269 
413, 293, 632 
981,627,029 

5, 028, 484, 598 

4, 906, 756, 092 
1, 862, 874, 797 

203,371,484 

2, 920, 215, 314 
121,869,309 
488, 923, 580 
46, 144, 994 
166, 578, 108 

3, 201, 791, 068 

67,912,062 

20, 679, 053, 968 

1, 009, 226, 51 1 
89, 118, 085 

6, 021, 040, 057 
414,296,434 
494, 128, 206 

9,077,666,988 
707, 476, 802 
384, 965, 893 
116,872,042 
784, 610, 772 

1,611,127,530 
234, 566, 362 
136, 827, 791 
676, 343, 723 
961, 377, 382 
646, 720, 997 

1, 767, 027, 219 
57, 876, 396 



97, 467, 479, 446 80, 135, 950, 312 



$45,961,341 

937, 073 

8, 957, 195 

22,372,776 

369, 970, 234 
60, 490, 802 

120,934,894 
41, 933, 301 
44, 483, 103 
35, 398, 528 
63, 751, 487 
27, 706, 582 
10, 330, 884 

762, 649, 643 

136, 413, 096 
67, 437, 108 
87, 085, 926 
72, 682, 288 
68, 344, 723 
44, 434, 980 
99, 326, 346 

462, 478, 692 

521, 024, 836 

116, 711, 287 
17, 143, 525 

227, 323, 356 
8, 816, 440 
26, 019, 824 
2, 568, 694 
12,673,162 

273, 897, 476 

2, 974, 836 

2, 156, 929, 896 

107, 931, 479 
3, 477, 845 

638, 602, 037 
26, 788, 077 
36, 418, 795 

902, 478, 647 
70, 428, 803 
34, 067, 477 
4, 222, 579 
54, 321, 630 

102, 801, 770 
22, 617, 474 
12, 163, 457 
94, 500, 115 
83, 737, 488 
73, 477, 884 

150, 217, 630 
6, 322, 717 



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



95, 010 
3, 472, 276 
1,340,210 
14, 299, 433 
13, 080, 625 
12, 606, 923 
9,451,418 
613,038 

1, 549, 330 
4, 165, 534 

2, 975, 473 
1, 606, 668 

70, 023, 752 
7, 435, 938 
4, 282, 962 
762, .594 
3, 138, 035 
4, 712, 772 
1, 738, 653 
6, 877, 504 
27, 812, 288 
21, 584, 638 
10, 014, 090 
1, 628, 762 
10, 118, 872 
822, 063 

1, 286, 337 
317, 473 
528, 472 

14, 514, 238 

327, 642 

137, 061, 133 

3, 046, 903 

229,319 

75, 487, 917 

2, 268, 864 

3, 418, 471 
64, 173, 357 

3, 183, 744 

2, 584, 006 
234, 890 

3, 828, 004 
6, 801, 736 
6, 246, 119 
1, 137, 791 
2, 914, 927 
6, 365, 613 
2, 719, 108 

10, 227, 471 
268, 042 



$4,756,724 

97, 023 

629, 839 

2, 360, 033 

43, 033, 209 
6, 182, 816 

13, 182, 836 
3, 976, 282 
5, 360, 889 
3, 821, 481 
7, 023, 858 

3, 037, 316 
966, 874 

82, 678, 907 
15, 083, 519 

5, 842, 916 
10, 270, 566 

8, 139, 710 

7, 543, 885 

4, 983, 800 
11,349,069 
53, 151, 343 
60, 729, 137 
12, C04, 260 

1,721,120 

25, 782, 472 

876, 060 

2, 656, 243 

225, 107 

1,404,078 

31, 254, 966 

269, 960 

248, 108, 264 

12, 602, 613 

215, 939 

67, 442, 924 

2, 700, 605 

3, 630, 726 
104,619,295 

8, 213, 788 
3,309,771 

296, 618 
6, 900, 220 

11,038,403 
1, 833, 488 
1,261,188 

10,835,110 
8, 999, 412 
8, 344, 075 

16, 386, 929 
612, 562 



$14, 941, 037 

399, 344 

2, 941, 848 

12, 532, 809 

178, 877, 432 

36, 643, 966 
63, 686, 363 
38, 180, 566 
10, 901, 640 
10, 893, 603 
24,110,952 
15, 243, 662 

4, 305, 720 
340,611,307 
62, 106, 702 
28, 004, 842 
46, 927, 266 
31, 416, 668 

37, 313, 916 
21, 881, 892 
31, 807, 461 

220, 464, 149 
165, 045, 052 
57, 802, 273 
7, 061, 956 
05, 334, 814 
6, 138, 367 
12, 726, 246 
1, 245, 675 
6, 939, 648 
103,326,725 

1, 709, 355 
1, 098, 909, 432 

42, 805, 274 
1, 644, 069 

263, 669, 547 
19, 426, 218 
16,577,452 

376, 121, 425 
30, 987, 738 
12, 758, 706 
2, 090, 642 
23, 917, 664 
61, 192, 846 
10, 699, 237 
6, 122, 128 
42, 626, 093 
38, 036, 282 
41, 616, 579 
59, 657, 404 

2, 543, 764 



578,307,088 937,106,798 3,820,619,642 787,167,102 



$3,018,640 

120,000 

669, 610 

1,094,988 

64,271,291 

2, 647, 358 

8, 585, 553 
1, 083, 258 

992, 981 
9, 329, 864 

9, 752, 727 
275, 024 
356, 126 

46, 583, 196 
25, 186, 394 
8, 041, 128 
1,160,315 
50, 049, 340 
4, 587, 367 
8, 040, 463 

8, 698, 168 
56, 858, 742 
60, 018, 213 
12, 882, 459 

1, 066, 642 

23, 548, 161 

101, 274 

2, 545, 018 

59, 786 

596, 000 

19, 336, 014 

162, 862 

149, 457, 062 

9, 541, 801 
169, 568 

38,581,087 

3, 507, 235 
3, 804, 898 

90,976,159 
9, 106, 218 
3, 205, 964 
190, 381 
6, 140, 620 

11,444,464 
1, 738, 576 
1, 326, 224 

6, 599, 432 
10, 063, 454 

7, 744, 928 
21, 512, 349 

461, 960 



Corporations reporting no net income 



8,552 
3,708 
2,119 



1,869 
222 
1,111 
9,301 
3,678 
3,548 
1,941 
1,772 
2,268 
1,296 
1,973 
6,375 
4,880 
4,773 
562 
5,544 
2,441 
2,001 



4,942 
529 
29,015 
2,177 
1,604 
8,339 
3,094 
2,709 
9, 178 
912 
1,803 
1,320 
1,776 
3,954 I 
1,577 
283 
2,246 
4,902 
1,974 
4,916 



34.69 
50.72 
64.92 
36.10 
46.61 
68.45 
38.58 
47.31 
41.40 
43.34 
37.66 
37.88 
56.96 
36.85 
35.37 
39.31 
39.40 
34.39 
44.39 
39.31 
41.25 
40 19 
40.09 
45. 10 
30.58 
38.07 
63.16 
41.19 
70.85 
53.10 
37.83 
55.51 
41.53 
36.36 
54.59 
37.74 
64. 19 
61.10 
40.61 
38.76 
43.23 
46.22 
36.54 
38.66 
61.79 
27.26 
37.70 
60.09 
39.00 
38.42 
54.34 



$79, 568, 094 

1, 305, 579 

30, 265, 585 

72, 264, 030 

1,046,814,428 

175, 895, 200 

482, 077, 605 

48, 161, 704 

48,092,317 

78, 608, 312 

160, 496, 503 

18, 018, 652 

39, 057, 882 

2, 680, 948, 250 

324, 219, 913 

222, 390, 726 

186, 240, 432 

133, 990, 263 

254, 696, 681 

133, 219, 190 

199, 168, 269 

1,192,622,315 

468, 049, 639 

465, 878, 265 

48, 675, 569 

617, 221, 554 

60, 978, 797 

183, 346, 425 

12, 705, 295 

28, 282, 367 

605, 263, 192 

13, 781, 881 

5, 425, 969, 275 

141,622,905 

47, 765, 724 

1,048,638,737 

340, 076, 620 

142, 873, 628 

1,462,337,416 

116,864,732 

85,863,018 

39, 254, 897 

205, 644, 529 

812, 923, 189 

66,310,686 

21, 678, 086 

277, 472, 020 

209, 548, 948 

207, 208, 816 

314,715,621 

28, 611, 679 



41. 61 21, 106, 184, 230 



$86, 793, 755 

1, 522, 839 

35, 817, 307 

79, 477, 831 

1,146,811,410 

201, 309, 854 

519, 672, 459 

57, 248, 274 

53, 330, 053 

90, 463, 759 

. 177,492,967 

19, 494, 472 

44, 378, 170 

2, 817, 472, 923 

360, 239, 016 

245, 433, 161 

203, 773, 160 

147, 254, 905 

277, 631, 531 

143, 539, 207 

215, 470, 109 

1, 318, 265, 747 

538, 097, 451 

501, 889, 434 

53, 365, 294 

668, 489, 540 

73,321,912 

196, 660, 670 

15, 999, 247 

30, 798, 147 

059,009,722 

16,675,926 

5, 963, 424, 812 

153, 277, 934 

53,113,974 

1,167,635,036 

394,118,021 

167,344,091 

1,599,113,617 

142, 208, 801 

93, 690, 970 

43,317,024 

221, 135, 814 

881,384,461 

73, 448, 334 

24, 661, 785 

305, 108, 083 

236,052,001 

227, 225, 273 

362, 320, 682 

34, 168, 446 



$7, 225, 661 
217, 260 

5, 551, 722 
7, 213, 801 

99, 996, 982 
25,414,664 
37, 694, 854 
9, 086, 570 

6, 237, 736 
11,865,447 
16, 996, 464 

1, 475, 820 
6, 320, 288 
136, 524, 673 
36,019,103 
23, 042, 435 
17, 532, 728 
13, 264, 642 
23,034,850 
10,320,017 
16. 301, 840 
125, 043, 432 
70,047,812 
36,011,169 
4, 789, 735 
61, 267, 986 
12,343,115 
13,204,151 

3, 293, 952 
2, 515, 780 

53, 746, 530 
2,894,045 
537, 465, 537 
11,655,029 
5, 348, 250 
118, 996, 299 
54, 042, 501 
14, 470, 663 
136, 776, 201 

26, 344, 069 
7, 827, 952 

4, 062, 127 
16, 691, 286 
68, 461, 272 

8, 137, 648 
2, 983, 699 

27, 636, 063 
26, 503, 053 
20, 016, 457 
37, 604, 961 

6, 656, 767 



23,119,739,217 2,013,654,987 348,498,030 104,118,481 



$363,668 

15,750 

196, 038 

759, 603 

25,833,716 

5, 438, 025 

7, 656, 417 

2, 575, 541 

943,001 

985, 691 

2, 677, 533 

1, 113, 253 

442, 749 

12, 029, 786 

4, 206, 844 

2,711,696 

5,404,080 

1,825,024 

2,919,899 

739,024 

2, 258, 364 

14, 838, 677 

10, 397, 047 

4, 976, 476 

748, 942 

20, 030, 862 

880, 763 

1,176,366 

166, 387 

400, 695 

11,847,869 

125, 319 

100,666,060 

1,131,735 

291,909 

24, 159, 367 

10, 575, 575 

1, 548, 385 

23, 778, 685 

5, 148, 465 

1, 668, 246 

383, 244 

1,949,905 

16, 643, 413 

1, 214, 828 

230, 658 

1, 662, 933 

2, 831, 674 

3, 502, 084 

3, 761, 886 

874, 029 



$10,790 



20,700 

10,750 

5,035,702 

1, 044, 163 

75, 740 

760,060 

76,000 

389. 684 

1, 074, 387 



24,359,398 

1,291,349 

686,993 

370, 767 

138, 454 

709, 761 

584,300 

10,804 

1,107,750 

6,858,808 

2,887,281 



4, 960, 347 
10,627 
288,836 



14, 415, 260 
219, 840 
25,809 
3, 388, 784 
2, 192, 206 
1, 676, 383 
23,929,110 



203,311 

60,568 

315,489 

2,085,8% 



165, 100 
221,991 
398, 145 
863, 059 
35, 175 



64441— 25t (Face p. 77) 



STATISTICS OF INCOME 



79 



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iSS 



STATISTICS OF INCOME 



85 



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86 



STATISTICS OF INCOME 




STATISTICS OF INCOME 



87 



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

and Territories 

(Income returned for the calendar year ended Dec. 31, 1923) 
ALABAMA 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


1 

Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 


87 
221 


44 
100 


$188, 054 
2, 756, 612 


$27, 074 
142, 627 


$15, 077 
315, 259 


43 
121 


$283, 785 


Mining and quarrying 


942, 261 


Manufacturing: 

Food products, beverages, 
and tobacco - 


116 

55 

4 

3 

178 

1 
54 

67 

37 
86 

35 


83 

41 

2 

1 

112 

1 

32 

33 

22 
63 

27 


998, 571 

3, 697, 346 

38, 824 

334 

6, 547, 930 

16,894 

622, 588 

1, 196, 146 

351,024 
11,203,037 

413. 107 


15, 552 
438, 770 


108, 227 

403, 471 

4,671 


33 
14 
2 
2 
66 


140, 375 


Textiles and textile products. 
Leattier and leatlier products- 


418, 145 
3,192 




18, 090 


Lumber and wood products. - 
Paper, pulp, and products — 

Printing and publishing 

Chemicals and allied sub- 
stances - 


264,444 


770, 361 

1,862 

72, 695 

134, 875 

37, 827 
994, 528 

42, 134 


963, 999 




22 

34 

15 
23 

8 


137,145 


107, 550 

22, 688 
3, 182, 919 

47, 740 


570, 691 


Stone, clay, and glass prod- 


132, 348 


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


345, 580 
160, 627 




; 




Total manufacturing 


636 


417 


25, 085, 801 


4, 079, 663 


2, 570, 651 


' 219 


2. 890. 192 




64 

135 
1,164 

194 

908 

19 
167 


33 

98 
849 

142 

651 

14 


207, 559 

3, 341, 572 
8, 334, 820 

720, 116 

4, 853, 879 

472, 928 


9,003 

40,384 
497, 913 

15, 880 

109, 481 

16, 035 


18,209 

398, 584 
838, 412 

66, 852 

479, 315 

54, 365 


31 

37 
315 

52 

257 

5 
167 


386. 068 


Transportation and other public 

utilities 

Trade 

Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


256, 341 
1, 602, 981 

96, 655 

751, 192 


Combinations— Predominant in- 


15, 550 
636 












Total 


3,595 


2,348 


45,961,341 


4, 938, 060 


4, 756, 724 


1,247 


7, 225, 661 







ALASKA 



Agriculture and related indus- 


12 
21 


6 
4 


$52, 792 
1,186 




$5, 593 


6 
17 


$11,585 


Mining and quarrying 




35,444 


Manufacturing: 

Food products, beverages, 
and tobacco 


12 
2 


6 
2 


93, 472 
11,069 


$30, 638 
18, 181 


7,187 


6 


44,103 


Textiles and textile products. 
- Leather and leather products. 
























Lumber and wood products. . 


7 


5 


56, 081 


30, 453 


3,702 


2 


2,513 


Printing and publishing 

Chemicals and allied sub- 


1 










1 


1,337 












Stone, clay, and glass prod- 
































All other manulacturing in- 
































Total manufacturing 


22 


13 


160, 622 


79, 272 


10,889 


9 


47, 953 



88 



STATISTICS OF INCOME 



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

ALASKA— Continued 



ARIZONA 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Construction . _ __ 
















Transportation and other public 


12 
29 

8 

20 

1 
13 


8 
21 

3 

13 


$204, 412 
126, 957 

317, 234 

73, 870 




$24, 288 
10, 221 

39, 416 

6,616 


4 

8 

7 

1 
13 


$812 


Trade 

Public service— Professional, 
amusements, hotels, etc . 


$15, 738 


105, 199 
8,318 


Finance— Banking, insurance, 
and related business 




7, 862 


Combinations— Predominant in- 
dustry not ascertainable. . . 




Inactive concerns. .... 
























Total 


138 


68 


937, 073 


95, 010 


97, 023 


70 


217, 260 





Agriculture and related indus- 
tries. 


127 
362 


37 
24 


$507,011 
3, 844, 900 


$219, 281 
2, 551, 073 


• 

$31, 682 
159, 741 


90 
338 


$890, 990 




1, 159, 273 






Manufacturing: 

Food products, beverages, 
and tobacco 


30 


21 


268, 174 


24,103 


27, 936 


9 


32, 993 


Textiles and textile products. 




Leather and leather products 


2 


2 


5,052 




181 






Rubber and rubber goods 








Lumber and wood products . 


8 


6 


412, 835 


420, 137 


23, 678 


2 


53, 827 


Printing and publishing 


25 

3 

9 
9 

3 


10 

2 

6 
6 


58, 126 

308, 378 

21,417 
27, 553 




6,175 

38, 402 

1,418 
2,020 


15 

1 

3 
3 

3 


92, 258 


Chemicals and allied sub- 




14, 367 


Stone, clay, and glass prod- 
ucts 




36, 735 


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


2,952 


6,939 
10, 519 














Total manufacturing 


89 


53 


1, 101, 535 


447, 192 


99,810 


36 


247, 638 


Construction 


12 

64 

287 

74 

273 

16 
258 


7 

40 

188 

49 

144 

6 


61, 793 

1, 062, 352 
1, 382, 101 

232, 841 

656, 483 

108, 179 


4,857 

110, 985 
120, 810 

2,019 

16, 059 


5,835 

113,913 
127, 297 

20, 455 

58, 388 

12, 718 


5 

24 

99 

25 

129 

10 
258 


47,809 


Transportation and other public 
utilities... 


228, 100 


Trade. 


707,805 


Public service— Professional, 
amusements, hotels, etc 

Finance- Banking, insurance, 
and related business . 


44, 114 
2, 171, 582 


Combinations — Predominant in- 


54, 411 


Inactive concerns 


















Total 


1,562 


548 


8, 957, 195 


3, 472, 276 


629, 839 


1,014 


5, 551, 722 







ARKANSAS 



Afixiculture and related indus- 
tries ... . . 


157 
153 


82 
48 


$347, 696 
422, 257 


$24, 786 
8,489 


$29,093 
44,865 


75 
105 


$635, 922 


Mining and quarrying 


058,460 






Manufacturing: 

Food products, beverages. 


96 

8 
2 

1 


62 

7 
2 
1 


584, 425 

124, 974 

19, 674 

14, 021 


38, 902 
12, 137 
19, 254 


56, 435 
12, 605 


34 
1 


312,899 


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


3,862 


1,503 







STATISTICS OF INCOME 



89 



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

ARKANSAS— Continued 



Industrial groups 


Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in 
come 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Manufacturing — Continued. 
Lumber and wood products . 
Paper, pulp, and products... 


151 


110 


$8, 557, 389 


$390, 566 


$1, 009, 854 


41 


$305, 797 


Printing and publishing 

Chemicals and allied sub- 
stances 


33 

33 

18 
23 

21 

386 


21 
15 

11 

17 

14 
260 


270, 825 

451, 442 

178, 001 
107,883 

1.58, 348 


8,001 

165, 639 

76, 666 
4,805 

6,892 


33, 455 

33, 793 

11, 640 
9,723 

16, 819 


12 

18 

7 
6 

7 


13, 710 

584, 750 

21, 055 
65, 692 

13, 082 


Stone, clay, and glass prod- 
ucts. . 


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




Total manufacturing 


10,466,982 722,862 


1, 185, 727 


126 


1, 320, 847 


C onstruction 


28 

139 
811 

113 

681 

32 
112 


13 

88 
560 

75 

528 

15 


131, 498 

1, 667, 058 
5, 142, 917 

448, 849 

3, 108, 348 

637, 170 


13, 772 

27, 772 
426, 693 


11,961 

191,453 
498, 572 

43, 853 

280, 444, 

74, 665 


15 

51 
251 

38 

153 

17 
112 


— 


Transportation and other public 
utilities 


1,117.459 


Trade 


Public service— P rofessional, 
amusements, hotels, etc 


80, 572 

1, 000, 621 

129, 103 


Finance— Banking, insurance, 
and related business 


93, 831 
22,005 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 


Total 


2,612 


1,669 


22, 372, 775 


1, 340, 210 


2, 360, 633 


943 


7, 213, 801 





CALIFORNIA 



Agriculture and related indus- 
tries — 


1,273 
1,672 


465 
293 


$8, 568, 182 
14, 164, 383 


$612, 635 
731. 566 


$924, 238 
1, 835, 171 


808 
1,379 


$9,623,976 
30, 592, 167 


Mining and quarrying . 




Manufacturing: 

Food products, beverages, 
and tooacco. 


675 

193 
57 
24 

237 
41 

347 

296 

163 
607 

344 


393 

120 
39 
11 

170 
28 

232 

161 

115 
377 

192 


25, 013, 461 

3, 726, 139 

7.33, 413 

2, 574, 090 

18, 258, 519 
7, 680, 697 
6, 604, 362 

13, 871, 608 

15, 580, 585 
17, 488, 337 

7, 954, 604 


3, 178, 147 
137, 114 
39. 158 
327, 175 
777, 026 
27, 920 
50,451 

525,412 

57,810 
969, 842 

164,461 


2, 681, 698 

430, 207 

81, 753 

279, 349 

1, 994, 666 
953, 099 
787, 193 

1, 648, 633 

1, 927, 710 
2, 015, 8Q9 

921, 051 


282 
73 
18 
13 
67 
13 

115 

135 

48 
230 

152 


4,468,349 
1, 150, 671 
315, 503 
574, 657 
1, 053, 726 
114,625 
880, 902 

2,918,009 

595, 435 
3, 760, 152 

1, 873, 842 


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 


2,984 


1,838 


119,485,815 


6, 254, 516 


13, 721, 168 


1,146 


17, 705, 871 


Construction... 


411 

908 
3,535 

1,366 

4,691 

228 
1,318 


257 

582 
2,530 

849 

2,904 

116 


10, 283, 946 

43, 531, 584 
84, 948, 663 

16,930,155 

66, 189, 461 

5,868,045 


458,461 

195,841 
4, 174, 820 

186,075 

1, 582, 336 

103, 183 


1, 185, 756 

5,327.378 
9,756,496 

1,963,852 

7, 615, 645 

703, 505 


154 

326 
1,005 

517 

1,787 

112 
1,318 


1,322,842 

5, 991, 331 
9, 721, 591 

4,798,932 

17, 702, 728 

2,536,455 
1,089 


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. 


18.386 


9,834 


369,970,234 


14, 299, 433 


43,033,209 


8,552 


99, 996, 982 





90 



STATISTICS OF INCOME 



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

COLORADO 





Total 
num- 
ber ol 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tries... 


284 
1,003 


83 
168 

94 

22 

3 

1 

17 

2 

62 

29 

31 
38 

34 


$181,915 
6,097,850 


$22,806 
353,072 


$10,295 
702, 106 


201 
835 


$1, 819, 573 
8,929,023 


Mining and quarrying ... 




Manufacturing: 

Food products, beverages, 
and tobacco . 


162 

33 

9 

4 
36 

2 
89 

67 

50 
83 

85 


18, 683, 935 

163,814 

12,860 

694 

397, 730 

24, 226 

2, 258, 252 

8. 745, 762 

522, 311 
820. 130 

473, 308 


5, 671, 689 
62, 875 


1, 691, 706 

9,553 

889 


68 
11 
6 
3 
19 


639, 128 
78, 866 
80, 660 


Textiles and textile products. 
Leather and leather products. 


Rubber and rubber goods 




9,623 


Lumber and wood products.. 
Paper, pulp, and products 


3,613 


47, 659 

2,528 

271,262 

1,089,492 

58, 755 
78, 786 

48, 172 


178, 142 


Printing and publishing 

Chemicals and allied sub- 
stances - . . 


8,130 

11.637 

6,790 
165, 675 

56,307 


27 

38 

19 
45 

51 


148, 015 
131 596 


Stone, clay, and glass prod- 
ucts -. 


284, 365 
413, 540 

126, 773 


Metal and metal products 

All other manufacturing in- 
dustries 






Total manufacturing 


620 

89 

227 
1,410 

407 

1,459 

73 
772 


333 


32,103,022 


5, 986, 716 


3. 298, 802 


287 


2.090,708 


Construction 


48 

111 

857 

244 
759 
33 


222, 340 

3, 242, 858 
7.046,235 

1, 202, 328 

9.110.611 

1, 283, 643 


8,448 

2,378,609 
894, 503 

41,549 

119, 715 

3,275,207 


17, 536 

221,871 
768, 149 

115, Oil 

1,012,188 

36,858 


41 

116 

553 

163 

700 

40 
772 


365,878 

4,161.273 
3,626,425 

539, 666 

3, 158, 219 


Transportation and other public 
utilities . 


Trade 


Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance. 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns.. 


723, 606 
283 














Total 


6,344 


2,636 


60,490.802 


13,080,625 


6,182,816 


3,708 


25,414,654 







CONNECTICUT 



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 

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 



93 
22 


53 
8 


$1, 514, 850 
315, 288 


$152,859 
2,051 


$183, 834 
38,443 


40 
14 


$219, 566 
82, 561 


133 
228 
22 
15 
45 
48 
140 


83 
161 
11 
7 
33 
33 
90 


1, 090, 954 

11, 270, 157 

297, 494 

602, 928 

656, 948 

1, 522, 746 

1,859,411 


55, 307 

2, 730, 664 

233, 461 


118, 763 

1, 113, 203 

6,778 

74, 676 

56, 790 

173, 924 

218, 008 


50 
67 
11 
8 
12 
15 
60 


497,426 

2, 049. 081 

255, 267 

94, 812 


160, 524 

103, 433 

11,502 


104, 860 
134, 366 
381, 668 


62 


38 


1, 709, 588 


6,817 


207, 215 


24 


160, 113 


65 
658 


51 
347 


1, 212, 882 
47, 063, 315 


112, 385 
7,083,490 


130, 228 
4, 967, 203 


14 
211 


43,928 
5,055,569 


261 


156 


11, 686, 876 


731, 372 


1, 418, 840 


105 


14, 293, 145 


1,577 
239 


1,010 


78, 973, 299 


11,203,955 


8, 483, 628 


667 


23, 070, 233 


169 


1, 195, 493 


191, 588 


98, 665 


80 


647, 219 


244 

1,488 


183 
1,041 


10, 545, 687 
10, 893, 964 


208, 559 
708, 324 


1,266,968 
1, 101, 703 


61 

447 


3,997,978 
2,782,984 



STATISTICS OF INCOME 



91 



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

CONNECTICUT— Continued 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


377 

1,022 

45 
385 


234 
662 
23 


$1, 402, 925 

15, 874, 708 

218, 680 


$11,381 
105,060 
18, 146 


$138, 200 

1, 870, 650 

20, 745 


143 
360 

22 

385 


$1, 364, 257 
5, 493, 446 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 


36, 104 
506 














Total 


5,492 


3,373 


120, 934, 894 


12, 606, 923 


13, 182, 836 


2,119 


37, 594, 854 







DELAWARE 



Agriculture and related indus- 
dustries 


30 
61 


11 
13 


$31, 833 
750, 048 


$9, 058 
127, 391 


$1, 127 
77, 452 


19 
48 


$353, 420 


Mining and quarrying 


881, 976 






Manufacturing: 

Food products, beverages, 
and tobacco 


49 
10 
13 

1 
13 

7 
16 

19 

6 
39 

19 


31 

7 
5 
1 
11 
7 
9 

13 

4 
15 

12 


471, 469 

2, 253, 748 
139, 756 

286, 355 

1, 466, 477 

772, 439 

213, 886 

18, 553, 914 

280, 986 
1, 916, 401 

3, 257, 184 


48, 835 


47, 657 

281, 000 

9,699 

35, 794 
179, 096 

96, 006 

24, 745 

1,330,092 

34, 767 
109, 553 

404, 857 


18 
3 
8 


212, 890 




18, 145 


Leather and leather products 


59, 676 


864, 200 


Lumber and wood products.. 


24, 501 


2 


4,485 


Printing and publishing 

Chemicals and alhed sub- 
stances 


873 
7, 902, 783 


7 

6 

2 
24 

7 


19, 306 
252, 370 


Stone, clay, and glass prod- 


2,179 


Metal and metal products 

All other manufacturing in- 
dustries 


1, 031, 292 
7,612 


1, 511, 429 
40, 207 






Total manufacturing 


192 


115 


29, 612, 615 


9, 075, 572 


2, 553, 266 


77 


2, 925, 211 


Construction 


37 

35 
223 

63 

353 

13 

109 


24 

20 
156 

36 

204 

9 


529, 348 

540, 780 
1, 592, 584 

247, 028 

8, 578, 921 

50, 144 


2,840 

70, 176 
73, 227 

11, 353 

76, 512 
5,289 


62,971 

56, 651 
162, 621 

24, 682 

1, 033, 558 

3,954 


13 

15 
67 

27 

149 

4 
109 


56, 823 


Transportation and other public 
utilities 


205, 781 


Trade 


800, 712 


Pubhc ser\nce— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business . 


180, 105 
3, 673, 149 


Combinations^Predominant in- 
dustry not ascertainable 


9,379 

14 














Total 


1,116 


588 


41,933,301 


9, 451, 418 


3, 976, 282 


528 


9, 086, 570 







DISTRICT OF COLUMBIA 



Agriculture and related Indus- 


17 
44 


4 
9 


$57, 295 
1, 068, 480 




$6, 639 
111,027 


13 
35 


$85, 380 




$174, 935 


74, 091 








Manufacturing: 

Food products, beverages, 
and tobacco . _ _ 


42 
13 


25 
8 


82G, 621 
46, 004 


32, 232 


96, 075 
4,594 


17 
5 


61, 762 




19, 796 










5 
8 
4 


1 
6 
2 


789 
109, 402 
42,309 






4 
2 
2 


5,941 






12, 733 
5,154 


67, 495 


Paper, pulp, and products. .. 




4,397 



54441— 25t- 



92 



STATISTICS OF INCOME 



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

DISTRICT OF COLUMBIA— Continued 



Industrial groups 



Manufacturing— Continued. 

Printing and publisliiug 

Chemicals and allied sub- 
stances 

Stone, clay, and glass prod- 
ucts 

Metal and metal products... 

^11 other manufacturing in- 
dustries 



Total manufacturing 



C onstruction - - ■ 

Transportation and other public 

utilities 

Trade 

Public' service— Professsional 

amusements, hotels, etc 

Finance— Banking, insurance, 

and related business 

Combinations— Predoramant m- 

dustry not ascertainable 

Inactive concerns 



Total- 



Total 
num- 
ber of 
cor- 
pora- 
tions 



Corporations reporting net income 



Num- 
ber 



138 



71 
405 



214 
363 



13 
134 



1,575 



59 



54 
270 



145 
236 



Net 
income 



$1, 906, 619 

68, 422 

462, 881 
97, 356 

312, 282 



3, 873, 185 



1, 074, 518 

23, 576, 996 
6, 810, 621 

2, 139, 412 

5, 828, 276 

54, 320 



923 I 44, 483, 103 



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



$433 



6.686 



7,460 



47, 710 



238, 942 

6,530 
45, 812 

85, 496 

13,613 



613, 038 



Income 

and profits 

tax 



$230, 880 

7,165 

55, 101 
9,816 

36, 640 



458, 158 



119, 874 

2, 938, 385 
800, 791 

236, 484 

683, 457 

6,074 



5, 360, 889 



Corporations re- 
porting no net in- 
come 



Num- 
ber 



87 



17 
135 



5 
134 



652 



FLORIDA 



Agriculture and related Indus- 
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- 
Stone, clay, and glass prod- 
ucts -- 

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



Total manufacturing. 



Construction - --- 

Transportation and other public 
utilities - 

Trade .-----,-• 

Public service— Professional, 
amusements, hotels, etc 

Finance— Banlcing, insurance, 
and related business 

Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns ■ 



Total. 



293 
29 



153 
12 
2 



161 
2 



70 



580 

103 

201 
1,019 

271 

1, 406 

50 
341 

4,353 



111 
11 



$977, 049 
68, 179 



1, 054, 463 

44, 278 

1,750 



105 

1 

60 



35 



25 
371 



70 

128 
730 

158 

805 

22 



5,317,439 

236 

560, 923 

727, 927 

247, 629 
278, 919 

276, 503 



8, 510, 067 

811, 636 

7,907,751 
8, 267, 204 

1,282,711 

7, 305, 788 

208, 143 



35, 398, 528 



$76, 033 
6, 277 



32, 159 
3,048 



289,011 

"'i6,"266 

474 

58, 742 
18, 137 

20, 196 



433, 227 

91, 169 

32, 265 
279,612 

52, 439 

435, 524 

142, 784 



1, 549, 330 



$92, 922 
5,611 



112,890 
3,605 



614, 144 

""59,"755' 

85, 268 

20, 350 
28, 072 

28, 258 



952, 242 



78, 723 

974, 246 
868^257 

128, 694 

716, 130 

4,656 

3,821,481 



182 
18 



10 
209 



33 

73 

289 

113 

601 

28 
341 

1,887 



STATISTICS OF INCOME 



93 



Table 10 



-Corporation returns — Distribution hy industrial groups, for States 
and Territories — Continued 



GEORGIA 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Indtistrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tries - 


178 
41 


63 
24 


$205,211 
194, 270 


$55, 131 
4,618 


$11, 742 
19, 393 


115 
17 


$639, 367 


Mining and quarrying 


297, 521 






Manufacturing: 

Food products, beverages, 
and tobacco 


202 
176 
10 
3 
180 
12 
72 

132 

65 
70 

86 


137 

142 
5 
1 

142 
9 

49 

47 

47 
55 

55 


8, 028, 686 

21, 088, 693 

162, 592 

5,561 

2, 754, 259 

631, 109 

309, 260 

1, 450, 030 

1, 584, 009 
1, 437, 962 

688, 680 


158, 846 

1, 301, 052 

29, 681 

5,561 

119,671 

11, 257 

7,077 

210, 080 

90, 451 
487, 001 

214, 661 


965, 946 

2, 532, 688 

16, 147 


65 

34 
5 
2 

38 
3 

23 

85 

18 
15 

31 


403, 837 


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 


445, 967 

53, 966 

168, 775 


305, 962 
76,317 
28,969 

148, 827 

181, 832 
86, 027 

52, 123 


438, 997 
85, 498 
112, 895 

1, 556, 075 


Stone, clay, and glass prod- 
ucts 


117, 468 


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


177, 955 
204,411 


Total manufacturing 


1,008 


689 


38, 140, 841 


2, 635, 338 


4, 394, 838 


319 


3, 765, 844 


Construction . 


85 

281 
1,553 

^01 

1,429 

57 
130 


47 

169 
1,029 

129 

918 

26 


505, 432 

4, 873, 242 
10, 067, 173 

1, 196, 892 

8,040,378 

528, 048 


107, 151 

44,962 
1, 073, 488 

33, 084 

127, 883 

83, 879 


41, 470 

580, 411 
960, 369 

124, 317 

839, 781 

51, 537 


38 

112 
524 

72 

511 

31 
130 


302, 175 


Transportation and other public 
utilities 


5, 135, 527 


Trade 


3, 259, 528 


Public service — Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


182, 432 
2, 587, 429 


Combinations — Predominant 

industry not ascertainable 

Inactive concerns 


826, 641 














Total. 


4,963 


3,094 


63, 751, 487 4. 165. 534 


7,023,858 


1,869 


16, 996, 464 











HAWAII 



Agriculture and related indus- 
tries 


46 


25 


$3, 352, 000 


$742, 051 


$318, 499 


21 


$343, 906 


Mining and quarrying 








' 






t 


Manufacturing: 

Food products, beverages, 
and tobacco . . . 


79 
6 


54 
3 


14, 410, 787 
261, 217 


2, 191, 334 


1, 523, 220 
32, 400 


25 
3 


364, 724 


Textiles and textile products. 


2,334 


Leather and leather products 






Rubber and rubber goods ... 


















2 










2 


13, 783 


Paper, pulp, and products 












Printing and publishing 


17 

2 

3 
6 

7 


11 

1 

2 
3 

6 


75, 146 

770, 794 

9,261 
427, 979 

7,683 




7,922 

96, 849 

798 
52, 974 

156 


6 

1 

1 
3 

1 


12, 351 


Chemicals and allied sub- 




1,949 


Stone, clay and glass prod- 




10, 428 


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


2,853 


38, 847 
202 








Total manufacturing 


122 


«° 


15, 962, 867 


2, 194, 187 


1,714,319 


42 


444, 618 



94 



STATISTICS OF INCOME 



Table 10.- 



-C orporation returns— Distribution by industrial groups, for States 
and Territories — Continued 



HAWAII— Continued 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 




8 

35 
179 

28 

132 

11 
25 


6 

26 
110 

15 

92 

10 


$431, 196 

2, 841, 142 
3, 093, 646 

170, 841 

1, 628, 548 

226, 342 




$53, 013 

351, 262 
367, 265 

19, 696 

186, 281 

26, 981 


2 

9 
69 

13 

40 

i 


$2, 192 


Transportation and other public 
utilities 


$11, 920 
22, 610 


41, 627 


Trade 


337, 289 


Public service — Professional, 


68, 679 


Finance— Banking, insurance, 
and related business... 


4,268 
437 


234, 434 


Combinations— Predominant in- 
dustry not ascertainable. 


3,175 
















Total 


686 


364 


27, 706, 582 


2, 975, 473 


3, 037, 316 


222 


1, 475, 820 







IDAHO 



Agriculture and related indus- 
tries. - . - . 


144 
350 


57 
27 


$472, 191 
1, 439, 552 


$288, 895 
67, 124 


$14, 873 
169, 728 


87 
323 


$1, 552, 392 


Mining and quarrying 


725, 926 






Manufacturing: 

Food products, beverages, 
and tobacco . _ . 


66 
2 
2 


42 
1 
1 


178, 529 
15, 832 
2,434 


64, 437 


7,717 

1,729 

54 


24 
1 
1 


166, 273 




1,283 






686 








Lumber and wood products.. 


50 


35 


6, 305, 667 


1, 056, 083 


527, 497 


16 


65, 819 




27 
3 

9 

7 

5 


18 

1 

2 

2 

3 


45, 371 

445 

5,278 
128, 346 

98, 518 




3,133 


9 

2 

7 
5 

2 


33, 138 


Chemicals and allied sub- 




17,903 


Stone, clay, and glass prod- 




449 
15, 909 

11, 890 


20, 909 






75, 932 


All other manufacturing in- 




17, 065 








Total manufacturing 


171 


105 


5, 780, 420 


1, 120, 520 


568, 378 


66 


398, 908 


Construction . . 


13 

114 
485 

118 

430 

13 
113 


6 

60 
298 

76 

204 

8 


46, 346 

238, 417 
1, 682, 686 

184, 932 

475, 130 

11,210 




5,048 

21,019 
146, 140 

12, 602 

27, 650 

436 


7 

54 
187 

43 

226 

5 
113 


31, 949 


Transportation and other public 
utilities.. .... 


5,800 
118,816 

2,844 

2,669 


406, 264 


Trade... 


1, 206, 759 


Public service — Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business. 


64,159 
919, 018 


Combinations— Predominant in- 


14, 913 


Inactive concerns 






Total.. ,... 


1,961 


840 


10, 330, 884 


1, 606, 668 


965,874 


1,111 


6, 320, 288 











ILLINOIS 










Agriculture and related indus- 
tries. 


228 
664 


116 
226 


$878, 021 
13, 860, 444 


$157,718 
401, 596 


$76, 084 
1, 662, 056 


112 
339 


$908, 465 


Mining and quarrying 


7, 302, 888 


Manufacturing: 

Food products, beverages, 
and tobacco 


946 
767 
137 
35 
429 


669 

612 

78 

22 

339 


71, 093, 914 
23, 400, 399 
4, 675, 995 
226, 474 
19, 369, 957 


12, 438, 645 

1, 898, 989 
361, 888 

16, 199 

2, 921, 821 


7, 258, 378 

2, 625, 285 

529, 421 

22,413 

2, 006, 540 


376 

255 

59 

13 

90 


10, 798, 054 


Textiles and textile products. 
Leather and leather products. 

Rubber and rubber goods 

Lumber and wood products.. 


4, 544, 486 

1, 806, 487 

177, 865 

3, 259, 586 



STATISTICS OF INCOME 



95 



Table 10. 



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



ILLINOIS— Continued 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Manufacturing— Continued. 
Paper, pulp, and products... 

Printing and publishing 

Chemicals and allied sub- 
stances 


149 
986 

538 

285 
1,758 

1,403 


114 
669 

303 

204 
1,189 

916 


$5, 523, 355 
21, 034, 718 

52, 677, 637 

20, 398, 923 
132, 426, 671 

75, 981, 907 


$414, 050 
362, 046 

1, 262, 167 

294, 657 
22, 229, 457 

3, 050, 432 


$624, 186 
2, 475, 278 

6, 390, 022 

2,485,851 
13, 648, 748 

8, 774, 934 


35 
317 

235 

81 
569 

487 


$1, 264, 506 
2, 494, 418 

5, 657, 584 


Stone, clay, and glass prod- 
ucts 


534, 793 


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


14, 942, 117 
li, 915, 639 






Total manufacturing 


7,432 


4,915 


426, 809, 959 


45, 250, 350 


46, 841, 056 


2,517 


57, 395, 535 


Construction 


874 

1,213 
7,099 

2,328 

3,807 

166 
1,531 


634 

833 
4,937 

1,451 

2,734 

96 


14, 907, 368 

89, 232, 920 
127, 493, 987 

21, 744, 192 

56, 184, 572 

1, 538, 189 


887, 609 

2, 621, 166 
18, 449, 010 

863, 522 

1, 254, 479 

138, 302 


1,650,585 1 240 
] 
10, 714, 538 380 


2, 583, 773 
12, 711, 455 


Transportation and other public 
utilities 


Trade 


12, 780, 280 

2, 391, 907 

6, 396, 968 

165, 433 


2,162 

877 

1,073 

70 
1,531 


21, 220, 342 


Public service — Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business. , 


6, 224, 776 
26, 592, 102 


Combinations — Predominant in- 
dustry not ascertainable 

Inactive concerns. . 


1, 504, 186 
81, 151 
















Total 


25, 242 


15, 941 


752, 649, 643 


70, 023, 752 


82, 678, 907 


9,301 


136, 524, 673 







INDIANA 



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 wood products. 

Paper, pulp, and products... 

Printing and publishing 

Chemicals and allied sub- 
stances 

Stone, clay, and glass prod- 
ucts 

Metal and metal products... 

AU other manufacturing in- 
dustries , 



Total manufacturing. 



Construction 

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. 



133 
342 



461 
117 

19 
15 

322 
36 

225 

148 

177 
528 

358 



2,406 



266 



2,527 



2,691 

74 
744 



10, 399 



62 
131 



318 



11 

5 

238 

23 
160 



131 
329 



209 



1,615 



181 

466 
1,789 

405 

2,041 

31 



6,721 



$187, 937 
4, 251, 234 



$4, 372 
310, 327 



8,711,855 

3, 381, 933 

274, 040 

254, 738 

10, 413, 467 

1, 725, 720 

2, 499, 314 

4, 296, 540 

8, 737, 318 
32, 938, 582 

7, 838, 969 



81, 072, 476 



2, 076, 916 

9, 716, 651 
20, 134, 370 

3, 087, 987 

15, 738, 823 

146, 701 



136, 413, 095 



197, 065 
91, 469 

57, 151 



461, 702 
350, 135 
61, 307 

146, 084 

57, 750 
2, 474, 516 

805, 407 



4, 702, 586 



126, 782 

852, 138 
1, 035, 992 

97, 771 

287, 257 

18, 713 



7, 435, 938 



$15,255 
477, 746 



1, 014, 179 
398, 645 

25, 279 

31, 092 

1, 215, 021 

174; 352 

279, 668 

507, 226 

1,071,811 
3, 803, 887 

855, 577 



9, 376, 737 



211,711 

1, 042, 401 

2, 086, 214 

310,338 

1, 550, 347 

12, 770 



71 
211 



143 
31 



10 
84 
13 
65 

43 

46 
199 

149 



85 



142 
738 



203 
650 



43 

744 



15, 083, 519 3, 678 



$212, 094 
3, 353, 373 



1,191,288 
585, 526 

174,895 
808, 026 
992, 662 
278, 871 
370, 638 

391, 190 

778, 751 
9,139,807 

3, 367, 718 



18, 077, 372 



1, 305, 526 

679, 455 
3, 146, 312 

859,447 

8, 312, 700 

72, 772 
52 



36, 019, 103 



96 STATISTICS OF INCOME 

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

IOWA 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tries 


137 
201 


58 
63 


$356, 157 
928, 534 




$31, 059 
102, 552 


79 
138 


$499, 502 


Mining and quarrying.. 


$44. 390 


766, 629 








Manufacturing: 

Food products, beverages, 
and tobacco 


389 
41 

12 

8 

77 

11 

144 

73 

102 
222 

156 


244 
27 

6 

2 
58 

6 
96 

47 

47 
122 

89 


5, 597, 869 
848, 197 

99, 060 

114, 065 

5, 126, 914 

85, 472 

1, 315, 640 

1, 429, 890 

2, 238, 284 
6, 397, 039 

1, 636, 371 


198, 675 

104, 553 

43, 900 
114,065 
602, 498 

18, 963 

105, 029 

142, 852 

59,228 
777, 854 

97, 501 


646, 561 
89, 056 

6,395 


145 
14 

6 

6 
19 

5 
48 

26 

55 
100 

67 


1, 460, 152 


Textiles and textile products. 
Leather and leather prod- 
ucts 


58, 627 
86, 655 


Rubber and rubber goods . 


672, 779 


Lumber and wood products. 
Paper, pulp, and products. _. 

Printing and publishing 

Chemicals and allied sub- 
stances 


558, 365 

7,313 

135, 558 

156,912 

265, 748 
723, 762 

180, 808 


359, 784 

49, 566 

455, 863 

172, 987 


Stone, clay, and glass prod- 
ucts _ 


486, 145 


Metal and metal products... 
.\11 other manufactm-ing in- 
dustries 


1, 194, 585 
432, 366 






Total manufacturing 


1,235 


744 


24, 888, 801 


2,265,118 


2, 770, 478 


491 


5, 429, 509 


Construction 


144 

910 

2,441 

490 

2,894 

47 
526 


83 

621 
1,682 

322 

1,882 

22 


727, 964 

5, 086, 491 
13, 266, 487 

1, 051, 418 

11, 072, 998 

58, 258 


57, 604 

16,179 
' 1,614,529 

37, 185 

233, 981 

13, 966 


71, 173 

569, 189 
1, 159, 529 

84, 065 

1, 052, 075 

2,796 


61 

289 
759 

168 

1,012 

25 
526 


5C8, 509 


Transportation and other public 
utilities 


934, 719 


Trade 


3, 709, 574 


Public service — Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


1, 125, 496 
9, 844, 046 


Combinations — Predominant in- 
dustry not, ascertainable 


104, 451 
















Total 


9,025 


5,477 


57, 437, 108 


4, 282, 952 


5, 842, 916 3. 548 


23, 042, 435 











KANSAS 



Agriculture and related indus- 
tries 


31 
342 


10 
107 


$110, 286 
2. 585. 149 




$11, 706 
297. 323 


21 

235 


$380, 699 


M ining and quarrying 


$101, 351 


5, 399, 987 










Manufacturing: 

Food products, beverages, 
and tobacco . . .. 


193 

14 

7 

1 

14 

3 

49 

69 

37 
72 

48 


117 
10 
3 


2, 113, 146 

843, 115 

13, 776 


1 
33, 299 J 239. 513 


76 
4 
4 

1 
4 


1, 672, 046 






42, 905 
626 


16,312 


Leather and leather products. 


3,862 


9,252 
121,717 


Lumber and wood products 


10 

3 

35 

29 

27 
42 

17 


261,966 
199, 943 
195,218 

2, 235, 596 

1, 107, 575 
1, 818, 500 

617, 444 




31, 488 
24, 743 


109, 112 


Paper, pulp, and products 

Printing and publishing 

Chemicals and allied sub- 






23, 336 


15, 157 

276, 188 

132, 752 
209, 979 

73. 864 


14 

30 

10 
30 

31 


101, 757 
1, 276, 330 


Stone, clay, and glass prod- 
ucts 


15, 107 
99, 890 

18, 198 


159, 588 


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


439, 848 
216, 209 








Total manufacturing 


497 


293 


9, 406, 279 


193, 692 1 1, 047, 215 | 204 

, — 1 = 


4, 121, 171 



STATISTICS OF INCOME 



97 



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

KANSAS— Continued 



Industrial groups 



Construction --. 

Transportation and other public 

utilities - 

Trade 

Public service — Professional, 
amusements, hotels, etc 

Finance— Banking, insiirance, 
and related business 

Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 



Total. 



Total 
num- 
ber of 
cor- 
pora- 
tions 



51 



379 
1,535 



164 
1,751 



25 
153 



4,928 



Corporations reporting net income 



Num- 
ber 



29 

275 
971 

100 

1,195 

7 



Net 
income 



$241, 228 

64, 5S0, 458 
5, 212, 435 

350, 592 

4, 591, 508 

7,991 



2, 987 87, 085, 926 



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



$11,941 

35, 023 
312, 975 

4,521 

93, 091 



Income 

and profits 

tax 



$23, 722 

8, 041, 374 
452, 541 

27, 915 

368, 447 

323 



Corporations re- 
porting no net in- 
come 



Num- 
ber 



22 



104 
564 



64 
556 



18 
153 



752,594 10,270,566 1,941 



KENTUCKY 



LOUISIANA 



Deficit 



$159, 447 

570, 019 

2, 712, 058 

193, 277 

3, 880, 598 
115, 472 



17,532,728 



Agriculture and related indus- 


. 36 
616 


19 
224 


$128, 273 
3,347,905 


$29,005 
300, 710 


$11, 800 
352, 819 


17 
392 


$242, 267 


Mining and quarrying 


4, 882, 472 


Manufacturing: 

Pood products, beverages. 


303 
72 
20 
4 
124 
4 
109 

76 

63 

128 

89 


205 
54 
11 

2 
94 

3 
78 

49 

48 
80 

57 


3, 697, 093 

1, 268, 517 
352, 478 

39,996 

4, 729, 886 

5,653 
959, 669 

7, 793, 168 

2, 230, 662 
3, 106, 586 

2, 631, 131 


198, 390 
38, 337 
14, 819 


407, 567 
147, 014 
40, 918 
4,851 
517, 429 
197 
101, 881 

939, 420 

268, 631 
316, 485 

254, 140 


98 

18 
9 
2 

30 
1 

31 

27 

15 

48 

32 


1, 974, 505 


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- 


69, 880 

213, 996 

1,019 


528, 870 


369, 296 
9.414 


42, 967 

221, 759 

14, 463 
495, 044 

543,938 


122, 339 
414, 444 


Stone, clay, and glass prod- 


53, 027 


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


986, 126 
298, 504 


Total manufacturing 


992 


681 


26, 814, 839 


2, 098, 587 


2, 998, 533 


311 


4, 512, 550 




113 

366 
1,306 

313 

1,080 

58 
273 


78 

259 
973 

216 

897 

34 


645, 175 

20, 387, 895 
10, 562, 687 

2, 179, 428 

7, 811, 844 

704, 242 


26, 433 

63,049 
450, 823 

44,033 

39, 834 

85, 561 


62, 256 

2, 508, 726 
1, 097, 253 

235, 197 

801, 136 

71,990 


35 

107 
333 

97 

183 

24 
273 


170, 063 


Transportation and other public 


356, 763 


Trade 


1, 988, 382 


Public service — Professional, 

amusements, hotels, etc 

Finance — Banking, insurance. 


318, 258 
622, 795 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 


170, 979 
113 


Total 


5,153 


3,381 


72, 582, 288 


3, 138, 035 


8, 139, 710 


1,772 


13, 264, 642 







Agriculture and related Indus- 


280 
242 


113 
81 


$870, 231 
750, 249 


$324, 659 
56, 731 


$65, 153 
77, 892 


167 
161 


$1,417,611 


Mining and quarrying... 


4, 264, 715 


Manufacturing: 

Food products, beverages, 


288 

37 

4 

1 


156 
21 
3 

1 


4, 188, 139 

454, 489 

50, 703 

3,304 


1, 311, 960 


331,711 

52, 666 

4,553 

163 


132 

16 

- 1 


2, 707, 803 


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


891, 179 


12, 277 


1,812 



98 



STATISTICS OF INCOME 



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

LOUISIANA— Continued 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


241 
14 
80 

94 

27 
81 

50 


• 172 

8 
51 

40 

10 
40 

26 


$25, 680, 006 
209, 548 
718, 609 

1, 776, 970 

46, 345 
612, 093 

288, 690 


$802, 043 

124, 800 

598 

337, 002 


$3, 089, 666 
10, 180 
82, 657 

176, 270 

3,530 
62, 463 

13, 992 


69 

6 

29 

54 

17 
41 

24 


$1, 463, 427 
93, 4'88 
142, 599 

1, 937, 936 


Stone, clay, and glass prod- 


54, 023 


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


126,115 
ISO, 363 


323, 215 
129, 639 






Total manufacturing 


917 


528 


34, 028, 896 


2, 865, 158 


3, 827, 851 


389 


7, 745, 121 


Construction 


118 

228 
1,497 

230 

1,116 

74 
407 


61 

137 
1,045 

148 

707 

21 


931, 795 

5, 323, 504 
17, 519, 492 

1,411,369 

7, 392, 275 

116, 912 


45, 918 

218, 171 
756, 488 

11, 878 

433, 590 

179 


99, 754 

621, 609 
1, 926, 448 

150, 245 

763, 606 

11, 327 


67 

91 
452 

82 

409 

53 
407 


616, 076 


Transportation and other public 
utilities 


796, 250 


Trade.. 


4, 339, 537 


Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


685, 502 
2, 766, 565 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 


402, 928 
545 


Total 


5,109 


2,841 


68, 344, 723 


4, 712, 772 


7, 543, 885 


2,268 


23, 034, 850 







MAINE 



Agriculture and related indus- 
tries 


90 
51 


42 

18 


$330, 353 
640, 764 


$45, 893 
5,633 


$28, 249 
77, 660 


48 
33 


$439, 570 


Mining and quarrying 


693, 757 


Manufacturing: 

Food products, beverages, 
and tobacco 


116 
64 

42 

1 

122 

22 

57 

39 

14 
59 

61 


62 
46 

26 


532, 670 
5, 703, 083 

2, 541, 460 


53, 789 
87, 028 

18, 606 


49, 453 
699, 524 

312, 600 


54 
18 

16 
1 

48 
7 

17 

20 

3 
26 

20 


555, 374 


Textiles and textile products. 
Leather and leather prod- 
ucts 


228, 145 
358, 737 


Rubber and rubber goods 

Lumber and wood products . 
Paper, pulp, and products... 

Printing and publishing 

Chemicals and allied sub- 
stances 


19, 964 


74 
15 
40 

19 

11 
33 

41 


1, 197, 259 

6, 089, 054 

345, 074 

426, 081 

187. 745 
372, 669 

4, 227, 762 


415, 859 
147, 132 
- 8,829 

10, 507 

20, 339 
123, 628 

349. 030 


106, 306 

741, 216 

36, 007 

49, 539 

19,291 
34. 377 

477, 985 


580, 634 
139, 566 
174, 581 

171, 837 


Stone, clay, and glass prod- 
ucts 


38, 180 


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


234, 084 
151, 997 






Total manufacturing 


597 


367 


21,622,857 


1, 234, 747 


2, 526, 298 


230 


2, 653, 099 




72 

357 
962 

198 

605 

43 
322 


53 

269 
684 

121 

416 

31 


744, 117 

11,051,308 
4, 886, 085 

792, 186 

3, 381, 555 

985, 755 




83, 659 

1, 255, 889 
458, 515 

80, 331 

359, 685 

113,514 


19 

88 
278 

77 

189 

12 
322 


164, 209 


Transportation and other pub- 
lic utilities 


93, 332 
269, 843 

8,650 

41,515 

39,040 


3, 135, 439 


Trade 


973, 179 


Public service— Professional, 
amusements, hotels, etc 

Finance- Banking, insurance, 
and related business . 


258, 445 
1, 862, 501 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 


139,818 


Total 


3,297 


2,001 


44, 434, 980 


1, 738, 653 


4,983,800 


1,296 


10, 320, 017 







STATISTICS OP INCOME 



99 



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



MARYLAND 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net inc6me 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tries- 


60 

147 


28 
47 


$92,091 
2, 763, 066 


$9, 710 
31, 588 


$6, 582 
339,094 


32 
100 


$142, 069 


Mining and quarrying... 


1,012,137 






Manufacturing: 

Food products, beverages, 
and tobacco 


235 
138 
25 
6 
80 
26 
131 

95 

67 
147 

141 


153 
89 
16 
1 
60 
17 
93 

57 

48 
98 

82 


3, 395, 793 
4, 275, 784 

744, 656 

5,323 

1, 707, 954 

207, 269 
1,857,167 

4, 072, 129 

2,017,606 
5, 685, 750 

7,188,073 


402, 066 
1, 647, 593 
177, 700 
5,323 
103, 064 
65,469 
24, 721 

1, 502, 583 

41,570 
440, 941 

96,451 


348, 629 

342, 452 

68, 794 


82 

49 
9 
5 

20 
9 

38 

38 

19 
49 

59 


1,306,631 


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


559, 539 

105, 106 

66,126 


Lumber and wood products.. 
Paper, pulp, and products.. . 

Printing and publishing 

Chemicals and allied sub- 
stances .. 


192,071 

22, 716 

214,925 

368, 553 

237, 898 
642, 360 

876, 313 


145, 201 

25, 831 

575, 581 

1, 537, 171 


Stone, clay, and glass prod- 
ucts 


122,443 


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


1, 242, 274 
725, 060 






Total manufacturing 


1,091 


714 


31,217,504 


4,507,487 


3,314,711 


377 


6, 410, 963 


Construction 


196 

249 

1,056 

308 

1,169 

57 
450 


111 

168 
708 

190 

812 

32 


2, 241, 142 

30,439,918 
15, 718, 404 

3,417,115 

13, 110, 754 

326, 351 


84, 154 

123, 572 
749, 158 

52, 135 

302, 254 

17,446 


252, 374 

3, 766, 828 
1,761,686 

392, 258 

1, 479, 379 

36, 147 


85 

81 
348 

118 

357 

25 
450 


691, 761 


Transportation and other public 
utilities. 


1,096,874 


Trade 


2,416,319 


Public service— P rofessional, 
»* amusements, hotels, etc 

Finance— Banking, insurance, 
and related business. 


1, 254, 845 
3, 189, 226 


Combinations— Predominant in- 

- dustry not ascertainable 

Inactive concerns . 


85, 442 
2,204 














Total. 


4,783 


2,810 


99, 326, 345 


5, 877, 504 


11,349,059 


1,973 


16,301,840 







MASSACHUSETTS 



Agriculture and related indus- 
















tries 


253 


122 


$39, 569, 888 


$48, 492 


$4, 922, 168 


131 


$911,709 


Mining and quarrying 


253 


57 


5, 567, 144 


581, 260 


617, 072 


196 


7, 968, 827 






Manufacturing: 
















Food products, beverages. 
















and tobacco 


407 


209 


$12,179,876 


$486, 101 


$1,443,776 


198 


$3, 587, 670 


Textiles and textile products. 


896 


580 


97.051,357 


5, 849, 385 


11,351,794 


316 


10,242,071 


" Leather and leather products. 


664 


318 


12,131,176 


1,518,732 


1, 255, 080 


346 


8,301,670 


Rubber and rubber goods 


79 


44 


7, 306, 807 


3, 094, 845 


521, 181 


35 


1,411,165 


Lumber and wood products. 


235 


164 


6,435,532 


413, 561 


728,406 


71 


1,028,101 


Paper, pulp, and products... 


191 


121 


17, 203, 356 


1, 037, 956 


2,019,095 


70 


3, 622, 137 


Printing and publishing 


445 


299 


8, 251, 085 


63, 888 


980, 410 


146 


728, 050 


Chemicals and allied sub- 
















stances 


302 


165 


10, 298, 538 


554, 856 


1,221,195 


137 


2,251,980 


Stone, clay, and glass prod- 
















ucts 


141 

983 


100 
590 


5, 204, 360 
52, 700, 541 


1,531,314 
4,028,772 


439, 847 
6,075,047 


35 
393 


313, 944 


Metal and metal products... 


7, 860, 388 


All other manufacturing 
















industries 


745 


431 


25, 737, 944 


3,477,014 


2, 741, 541 


314 


7,110,753 


Total manufacturing 


5,088 




3,027 


254, 500, 572 


22, 046, 424 


28, 777, 372 


2,061 


46, 517, 929 



54441— 25t- 



100 



STATISTICS OF INCOME 



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



MASSACHUSETTS— Continued 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Construction 


620 

672 
4,730 

1,107 

2,262 

115 
761 


423 

464 
3,176 

668 

1,498 

51 


$4, 296, 242 

40, 805, 759 
65, 562, 181 

10, 247, 767 

41,511,847 

417, 292 


$398, 859 

157, 647 
3, 577, 755 

309, 833 

659, 879 

32, 139 


$417, 866 

5,016,436 
7, 356, 382 

1, 139, 712 

4, 862, 833 

41,502 


197 

208 
1,554 

439 

764 

64 
761 


$2, 625, 905 

6,997,312 
10 781 486 


Transportation and other public 
utilities 


Trade. __ 


Public service— Professional, 
amusements, hotels, etc 

Finance^Banking, insurance, 
and related business. 


3, 592, 262 

45, 867, 045 

380,058 
899 


Combinations— Predominate in- 
dustry not ascertainable.. 

Inactive concerns.. 














Total... 


15, 861 


9,486 


462,478,692 


27,812,288 


53, 151, 343 


6,375 


125, 643, 432 







MICHIGAN 



Agriculture and related indus- 
tries 


273 
175 


109 
55 


$2, 209, 316 
2, 819, 506 


$141,851 
373, 780 


$223, 645 
298, 579 


164 


$920. 776 


Mining and quarrying 


120 1 2,669,578 






Manufacturing: 

Food products, beverages, 
and tobacco 


430 

119 
40 
10 

331 
68 

286 

161 

133 

1,044 

426 


274 

79 

20 

3 

224 
49 

211 

104 

93 

648 

256 


11,494,348 
2, 525, 051 
499, 433 
52, 857 
13, 152, 043 
5, 898, 013 
8, 133, 411 

14, 930, 614 

4, 708, 459 
319, 962, 913 

19, 086, 837 


1, 832, 247 

198, 357 

7,961 


1, 166, 578 

279, 079 

58, 837 

6,355 

1, 415, 685 

633, 346 

969, 249 

1, 843, 755 

566, 679 
38, 685, 826 

2, 192, 740 


156 

40 

20 

7 

107 
19 
75 

57 

40 
396 

170 


2, 156, 627 


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


478, 852 

1, 013, 819 

158, 232 


Lutnber and wood products.. 
Paper, pulp, and products... 

Printing and publishing 

Chemicals and alhed sub- 
stances 


1, 637, 092 
806, 475 
120, 996 

135, 319 

137, 768 
10, 088, 576 

1, 300, 390 


3, 057, 060 

1, 174, 935 

443, 168 

619, 757 


Stone, clay, and glass prod- 
ucts 


456, 356 


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


31, 413, 497 
2, 608, 337 






Total manufacturing 


3,048 


1,961 


400, 493, 979 


16, 265, 181 


47, 818, 129 


1,087 


43, 580, 640 


Construction. 


426 

486 
3,060 

716 

2,910 

89 
991 


274 

329 
2,156 

472 

1,902 

36 


3, 674, 046 

18, 831, 383 
52, 654, 752 

7, 057, 642 

31, 665, 739 

1, 618, 473 


205, 978 

77, 460 
3, 039, 597 

423, 988 

619, 536 

437, 267 


385, 737 

2, 307, 616 
5, 825, 066 

766, 925 

2, 959, 927 

143, 513 


152 

157 
904 

244 

1,008 

53 
991 


1, 523, 073 


Transportation and other pubhc 
utilities 


3, 141, 181 


Trade... 


5, 176, 966 


Public service— Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business. . 


1, 457, 146 
11, 227, 386 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns.. 


351, 041 
25 






""" 






Total 


12, 174 


7,294 


621, 024, 836 


21, 584, 638 


60, 729, 137 


4,880 


70, 047, 812 



MINNESOTA 



Agriculture and related indus- 
tries 


245 
346 


88 
114 


$500, 767 
5, 399, 898 


$104, 782 
156, 584 


$37, 968 
639, 935 


157 
232 


$2, 049, 118 


Mining and quarrying 


1, 861, 790 






Manufacturing: 

Food products, beverages, 
and tobacco 


641 

104 

21 

4 


377 

71 
14 

1 


12, 428, 666 

2, 162, 610 

501,820 

1,713 


957, 587 
268, 451 
137, 887 


1, 387, 576 
220, 655 
44, 021 


164 

33 

7 

3 


1, 700, 106 


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


218,878 
257, 578 
181, 783 



STATISTICS OF INCOME 



101 



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



MINNESOTA— Continued 



Industrial groups 



Total 
num- 
ber of 
cor- 
pora- 
tions 



Manufacturing — Continued. 

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 "" 

Public service — Professional, 
amusements, hotels, etc 

Finance — Banliing, insurance, 
and related business 

Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 



Corporations reporting net income 



Num- 
ber 



137 

23 

254 

87 

108 
208 

181 



1,728 



253 



428 
2,752 



496 
3,336 



91 
893 



102 $12, 

22 2, 

175 2, 



Net 
income 



012, 176 
533, 667 
860, 004 



75 
155 



102 



4, 634, 813 



803, 723 
157, 535 



3, 209, 297 



1,138 I 46,306,024 



159 i 2, 103, 335 



312 I 24, 
1,787 1 23, 



320 

1,827 

50 



Total 110,568 



5,795 



186, 385 
988, 228 

783,322 

733, 441 

709, 887 



Prior year 

loss deduc- t^„„„„ 

tionfrom ! „iF°™f, 
net income I a°d profits 
for net tax- 1 ^^^ 
able income; 



$1, 069, 830 
79, 291 
29, 221 

38, 314 

58, 069 
1, 051, 992 

137, 867 



3, 828, 509 



$1, 355, 488 
304, 150 
327, 807 

569, 729 

206, 262 

366. 134 

371. 135 



Corporations re- 
porting no net in- 
come 



Num- 
ber 



5, 158, 957 



116, 711, 287 



374, 337 

1, 499, 090 
3, 467, 284 

89, 910 

172, 644 

320, 950 



10, 014, 090 



191, 968 

2, 796, 686 
2, 298, 852 

165, 206 

1, 147, 931 

166, 757 



12, 604, 260 



43 



33 
113 



79 



Deficit 



94 



116 
965 



176 
1,509 



41 
893 



MISSISSIPPI 



$272, Oil 

65, 653 

463, 357 

519, 236 

117, 057 
1, 364, 456 

577, 476 



590 5,737,591 



1, 020, 263 

2, 412, 814 
7, 825, 404 

817, 189 

14, 060, 959 

225, 784 
257 



4,773 36,011,169 



Agriculture and related indus- 
tries 


108 
8 


51 
3 


$258, 586 
26, 353 


$1, 188 


$24,235 

2,544 


57 
5 


$542. 673 
25, 449 


Mining and quan-ying 






Manufacturing: 

Food products, beverages, 
and tobacco 


96 
14 

1 


71 
10 

1 


522, 209 
307, 872 

3,449 


10, 594 

185,877 


51,241 
14, 009 

181 


25 

4 




Textiles and textile products. 
I^eather and leather prod- 
ucts . 


98, 928 


Rubber and rubber goods 








Lumber and wood products . 
Paper, pulp, and products... 


139 

1 

23 

37 

11 
16 

16 


98 

1 

20 

18 

10 

14 

6 


8, 100, 877 
306, 837 
127, 794 

555, 447 

35, 400 
422, 301 

311,835 


823, 353 


900, 644 
38, 355 


41 


946, 024 


Printing and publishing 

Chemicals and allied sub- 
stances . . 


4,093 

116,791 

3,922 


11,554 

49, 579 

2,432 
50, 653 

37, 393 


3 
19 

1 

2 

10 


10, 985 


Stone, clay, and glass prod- 
ucts.. 


453, 202 


Metal and metal products... 


1,586 


All other manufacturing in- 
dustries 


4,681 




100,414 


Total manufacturing 


354 


249 1 10, 694, 021 


1,149,311 


1,156,041 


105 


1, 783, 418 


Construction 


12 

85 
644 

474 

15 
36 


7 

63 

484 

46 

344 

6 


31, 791 

947, 092 
3, 074, 466 

181,539 

1,901,416 

28, 261 




2,504 

105, 379 
247, 260 

15, 435 

167, 601 

121 


5 

22 
160 

23 

130 

9 
36 


24, 063 


Transportation and other public 
utilities 


28,311 
365, 994 


Trade. - 




Pubhc service— Professional, 
amusements, hotels, etc 




Finance— Banking, insurance, 
and related business 


64, 544 
19,414 




Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 


42, 217 














Total 


1,805 


1,253 




1, 721, 120 


552 








' ' 1 





102 



STATISTICS OF INCOME 



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



MISSOURI 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial.'groups 


Num- 
ber 


Net 
income 


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


Income 
and profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tries 


171 

484 


65 
151 


$666, 123 
5, 038, 529 


$52, 945 
890, 617 


$67, 913 
502, 788 


106 
333 


$870, 656 
9, 376, 271 


Mining and quarrying 




Manufacturing: 

Food products, beverages, 
and tobacco 


467 
269 

70 
12 

216 
52 

356 

243 

124 
451 

390 


288 
180 

40 

4 

159 

40 
229 

149 

95 
275 

212 


23, 020, 762 
3, 749, 618 

14, 935, 216 
21,465 

18, 852, 990 
1,051,490 
3, 991, 563 

8, 872, 388 

6, 320, 609 
20, 663, 612 

7, 254, 829 


305, 331 
390, 919 

59, 948 
13, 242 

650,841 
45, 248 

201,732 

445, 985 

106, 181 
1, 376, 622 

210, 518 


2, 794, 696 
388, 104 

1, 854, 366 
443 

2, 289, 508 
119,859 
438, 411 

1, 041, 100 

761, 560 

2, 376, 371 

850, 947 


179 
89 

30 

8 

57 

12 

127 

94 

29 
176 

178 


4, 066, 085 
845, 765 

880, 428 
212, 527 
958, 342 
646, 144 
813, 586 

1, 252, 973 

193, 054 
1, 987, 963 

1 300 691 


Textiles and textile products. 
Leather and leatlier prod- 
ucts 


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. __ 
AW other manufacturing in- 
dustries-- . 






Total manufacturing 


2,650 


1,671 


108, 734, 542 


3, 806, 567 


12, 91.5, 365 


979 


13, 157, 558 


Construction. 


439 

597 
3,952 

89* 

4,496 

85 
794 


312 

408 
2,753 

574 

3, 045 

39 


3, 142, 864 

31, 667, 113 
50, 667, 136 

4,986,889 

22, 083, 994 

336, 166 


291, 483 

562, 852 
4, 027, 337 

146, 543 

340, 528 


305, 877 

3,835,611 
5, 399, 953 

515, 661 

2, 203, 145 

36, 159 


127 

189 
1,199 

320 

1,451 

46 
794 


984, 414 

4,157,678 
10, 707, 935 

1, 809, 106 

9, 959, 797 

242, 117 


Transportation and other public 
utilities _ 


Trade.. . 


Public service — Professional, 
amusements, hotels, etc 

Finance — Banking, insurance. 


Combinations — Predominant in- 
1 dustrv not ascertainable 


Inactive concerns . .... 




2,454 














Total 


14, 562 1 9. 018 


227, 323, 356 


10,118,872 


25, 782, 472 


5,544 


51, 267, 986 











MONTANA 



Agriculture and related indus- 
tries 


301 
390 


104 
64 


$225. 452 
341,041 


$146, 269 
94, 219 


$8. 536 
26, 916 


197 
326 


$1, 851, 970 


Mining and quarrying 


2, 895, 572 


■■"<! 
Manufacturing: 

Food products, beverages, 
and tobacco 




73 
3 

1 

1 

19 


37 
3 


387, 202 
5,975 


149, 012 


23, 970 
35 


36 


146, 103 


Textile and textile products 




Leather and leather prod- 
ucts -.- 




1 
1 
7 


326 


Rubber and rubber goods ... 











1,732 


Lumber and wood products. . 


12 


338, 965 


6,679 


39, 852 


117,864 


Printing and publishing 

Chemical and alhod sub- 
stances 


49 
17 

16 

18 

10 
213 


22 
8 

12 

8 

4 
106 


92, 065 

112,732 

22, 434 
47,205 

4,759 


12, 830 
18,427 
4,444 


6,688 
10, 589 

231 

4,281 

6 


27 

9 

4 
10 

12 


120, 708 
31,040 


Stone, clay, and glass prod- 
ucts 


1,693 


Metal and metal products... 


54, 935 


All other manufacturing in- 
dustries 


• 


21,346 








Total manufacturing 


1,011.337 


191,392 


85, 652 


107 


495, 747 



STATISTICS OF INCOME 



103 



Table 10. 



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

MONTANA— Continued 



Industrial groups 



Total 
num- 
ber of 
cor- 
pora- 
tions 



Corporations reporting net income 



Num- 
ber 



Net 
income 



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



Income 

and profits 

tax 



Corporations re- 
porting no net in- 
come 



Num- 
ber 



Deficit 



Construction 

Transportation and other public 

utilities 

Trade 

Public service — Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business 

Combinations— Predominant in- 
dustry not accertainable.- 

Inactive concerns 



41 

143 
928 

219 

854 

29 

747 



75 
546 

130 

362 

15 



$84, 729 

3, 144, 475 
2, 385, 937 

404, 047 

1, 159, 433 

58, 989 



$11,935 



318, 807 
18, 795 
40,646 



$5, 088 

384, 358 
232, 755 

34, 398 

93, 519 

4,828 



68 
382 



492 



14 

747 



Total- 



3, 865 1, 424 



8, 815, 440 



822, 063 



876, 050 



$217, 100 



213, 142 
1, 909, 150 



368, 324 
4, 345, 562 



46, 506 
42 



2,441 12,343,115 



NEBRASKA 



Agriculture and related indus- 
tries 


101 

52 


45 
16 


$232, 533 
687,047 


$27, 323 


$18,838 


56 
36 


$617, 831 
80,819 


Mining and quarrying 


11,071 82,520 




Manufacturing: 

Food products, beverages, 
and tobacco -. 


137 
16 

5 
4 
17 
3 

77 

38 

30 

55 

48 


72 
8 

4 
1 

12 
3 

53 

21 

22 
32 

25 


3, 184, 863 
32, 089 

42, 122 

3,086 

187, 638 

828, 603 

689, 962 

864, 355 

139, 583 
449, 826 

365, 615 


92, 291 
10, 001 


376, 790 
1,397 

4,847 


65 

8 

1 
3 
5 


661,921 


Textiles and textile products- 
Leather and leather prod- 
ucts 


39, 948 

85, 653 
231, 321 


Rubber and rubber goods 


2,102 
6,092 


Lumber and wood products- 
Paper, pulp, and products... 


20,546 

103, 325 

73, 182 

105, 170 

12, 165 
46, 461 

39, 673 


11,754 


Printing and publishing 

Chemicals and allied sub- 
stances . 


35, 661 


24 

17 

8 
23 

23 


158, 693 

82,289 

59, 998 
419, 689 

284, 060 


Stone, clay, and glass prod- 
ucts . . 


6,115 
42, 869 

34, 557 


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




Total manufacturing 


430 


253 


6, 787, 742 


229, 688 


783, 556 


177 


2, 035, 326 


Construction . . 


66 

332 
1,544 

240 

1,772 

26 
295 


46 

251 
947 

161 

1,127 

11 


905, 521 

2, 854, 531 
7, 636, 971 

951, 620 

4, 922, 618 

41,241 


14, 420 

13, 618 
693, 194 

39, 915 

' 249, 974 

6,134 


104,422 

325, 551 
729, 880 

93, 273 

414, 824 

2,379 


20 9Sfi fill 


Transportation and other public 
utilities 


81 
597 

79 

645 

15 
295 


159 977 


Trade 


5, 622, 960 
287, 682 

4,031,117 
131, 748 


Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


Combinations — Predominant in- 
dustry not ascertainable 

Inactive concerns 














Total 


4,858 


2,857 


25, 019, 824 1 - 285. 337 


2, 555, 243 


2,001 


13 204 151 











NEVADA 



Agriculture and related indus- 
tries 


76 
461 

18 
3 


24 
25 

11 

1 


$369, 813 
156, 284 


$238, 610 


$12, 539 
17, 604 


52 
436 


$1, 565, 060 
1, 153 005 


Mining and quarrying 








Manufacturing: 

Food products, beverages, 
and tobacco 


21, 392 
1,990 




712 


7 
2 


19, 699 


Textiles and textile products 




9,281 


Leather and leather products 






Rubber and rubber goods 

















104 



STATISTICS OF INCOME 



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



NEVADA— Continued 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Manufacturing— Continued. 


4 


2 


$68, 274 


$66, 654 





2 


$11,457 


Paper, pulp, and products 




Printing and publishing 

Chemicals and allied sub- 


14 

7 

3 
2 

3 


4 

2 

3 
1 

2 


23, 095 
44, 030 

37, 212 

8,176 

84, 507 




$2, 194 

5,293 

4,152 
772 

10, 548 


10 
5 


23, 949 
29, 750 




Stone, clay, and glass prod- 
ucts 






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




1 

1 


5,166 




460 








Total manufacturing 


54 


26 


288, 676 


66, 654 


23, 671 


28 


99, 762 




9 

38 
160 

48 

116 

14 
180 


4 

21 
121 

30 

79 

7 


4,989 

254, 191 
1,021 191 

96, 630 

337, 798 

29, 022 






5 

17 
39 

18 

37 

7 
180 


36, 006 
61,316 


Transportation and other public 
utilities 


2,457 
9,752 


28, 534 
103, 733 

7,148 

29, 757 
2,121 


Trade 


209, 604 


Public service— Professional, 


47, 084 
108, 133 


Finance— Banking, insurance. 




Combinations — Predominant in- 
dustry not ascertainable 




13, 930 




52 














Total 


1,156 


337 


2, 558, 594 


317, 473 


225, 107 


819 


3, 293, 952 







NEW HAMPSHIRE 



Agriculture and related Indus- 


17 
16 


6 
3 


$15, 926 
16, 762 




$952 
1,560 


11 
13 


$21, 235 






126, 745 








Manufacturing: 

Food products, beverages, 
and tobacco . 


23 
62 
39 
2 
55 
20 
23 

13 

8 
51 

35 


14 
43 
23 
2 
36 
15 
17 

9 

3 
33 

19 


100, 383 
1, 905, 938 

872, 158 

32, 287 

1, 110, 622 

1, 239, 363 

211, 219 

100, 003 

27, 285 
1,448,264 

839,087 


$9, 101 
155, 071 
191, 658 


9,969 
216, 053 
82, 613 
3,536 
129, 682 
152, 319 
22, 183 

11,813 

636 
173, 329 

101, 114 


9 
19 
16 


83, 133 


Textiles and textile products. 
Leather and leather products 


243,112 
235, 223 


Lumber and wood products. 
Paper, pulp, and products... 

Printing and publishing 

Chemicals and allied sub- 
stances 


31, 232 


19 
5 
6 

4 

5 
18 

16 


273, 269 
45, 428 


10, 588 


33, 416 
29, 695 


Stone, clay, and glass prod- 
ucts 


16, 788 
38, 130 

14,993 


25, 235 


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


153, 628 
139, 500 






Total manufacturing 


331 


214 


7, 886, 009 


467, 561 


903, 247 


117 


1, 261, 538 




17 

100 
259 

76 

249 

14 
42 


11 

80 
194 

48 

189 
5 


30, 913 

1,517,063 
1, 807, 449 

144, 082 

1, 250, 224 

4,134 




1,729 

177, 738 
184, 848 

10, 331 

123, 664 

9 


6 

20 
65 

28 

60 

9 

42 


67, 746 


Transportation and other public 




210, 369 


Trade 


48,993 
2,947 
8,971 


318, 660 


Public service — Professional, 
aniusciuents, hotels, etc 

PMnancc — Hanking, insurance. 


138,973 
323, 340 


Combinations— Predominant in- 
dustry not ascertainable 


47, 174 


















Total. 


1,121 


760 


12, 67% 162 


628,472 


1,404,078 


371, 


2,515,780 







STATISTICS OF INCOME 



105 



Tabi-e 10. 



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



NEW JERSEY 



Industrial gi'oups 


Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tiies 


154 
115 


68 
52 


$972, 389 
1,226,986 


$19, 824 
23, 957 


$108, 853 
143, 018 


86 
63 


$952, 450 


Mining and quarrying 


381, 1 77 


Manufacturing: 

Food products, beverages. 




322 
799 
111 

76 
119 

88 
233 

276 

208 
805 

549 


183 
459 
69 
38 
94 
54 
156 

161 

146 
502 

333 


16, 987, 002 
36, 956, 625 
2, 045, 829 
3, 3S2, 685 
2, 261, 196 

2, 759, 252 

3, 650, 654 

8, 174, 583 

6,511,249 
52, 041, 850 

22, 868, 745 


3.451,978 
2, 642, 729 
107, 002 
133, 423 
117,497 
554, 171 
54, 124 

225, 571 

154, 800 
2, 739, 971 

2, 183, 564 


1, 665, 274 
4, 286, 799 

233, 531 
402, 153 
250, 825 
267, 729 
424,418 

975, 817 

778, 697 
6, 065, 255 

2, 541, 354 


139 
340 
42 
38 
25 
34 
77 

115 

62 
303 

216 


1,651,203 


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- 


7, 193, 775 

1, 379, 756 

2, 150, 812 

246, 975 

628, 684 

680, 904 

1, 627, 916 


Stone, clay, and glass prod- 
ucts ... 


493, 553 


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


6, 399, 969 
3, 854, 944 


Total manufacturing 




3,586 


2,195 157,639,670 


12, 364, 830 


17, 891, 852 


1,391 


26, 308, 491 


747 

578 
2,646 

874 

3,582 

101 
679 


536 

389 
1,850 

542 

2,437 

51 


3, 736, 833 

20, 427, 306 
43, 593, 823 

0, 401, 564 

39,315,214 

583, 691 


202, 954 

120, 210 
1, 045, 475 

207, 294 

501, 001 

28, 693 


350, 233 

2, 474, 278 
6, 015, 628 

691, 320 

4, 517, 304 

62,480 


211 

189 
796 

332 

1,145 

50 
679 


2, 395, 925 


Transportation and other public 
utUities 


3, 572, 151 


Trade 


6, 173, 104 


Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 


2,881,485 
10, 395, 950 


Combinations— Predominant in- 
dustry not ascertainable 


685, 421 
376 














Total 


13, 062 


8,120 273.897.476 


14, 514, 238 


31, 254, 966 


4,942 


53, 746, 530 











NEW MEXICO 



Agriculture and related indus- 


93 
90 


28 
20 


$157, 023 
416, 255 


$32, 940 
139, 962 


$11,241 
32, 862 


65 
70 


$766, 684 


Mining and quarrying 


319, 789 






Manufacturing: 

Pood products, beverages. 


24 


13 


18, 323 


7,505 


354 


11 


64, 150 


Textiles and textile products- 
Leather and leather products. 
































Lumber and wood products. . 


13 


8 


420, 080 


92, 926 


39, 933 


5 


4,550 


Printing and publishing 

Chemicals and allied sub- 


21 

3 

5 
2 

1 


11 

1 

3 
2 

1 


25, 770 

21,050 

32, 535 
14, 493 

5,898 




1, 108 

2,381 

3,830 
1,358 

487 


10 
2 
2 


66, 667 




25, 300 


Stone, clay, and glass prod- 




2,922 


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




















Total manufacturing 


69 


39 


538, 149 


100, 431 


49, 451 


30 


163, 589 



106 



STATISTICS OF INCOME 



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



NEW MEXICO— Continued 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Construction 


8 

32 
250 

72 

222 

13 
104 


5 

20 
163 

46 

98 

5 


$107, 427 

108, 473 
1, 095, 175 

191, 174 

308, 785 

52, 375 


$4,754 


$12, 116 

10, 530 
106, 118 

19, 156 

25, 134 

3,352 


3 

12 

87 

26 

124 

8 
104 


$2,067 

220, 179 
387, 463 

69. 916 


Transportation and other pub- 
lic utilities . .. 


Trade 


30, 143 


Public service— Professional, 
amusements, hotels, etc 


Finance — Banking, insurance, 




661, 305 


Combinations — Predominant in- 
dustry not ascertainable 

Inactive concerns 


19, 412 


303, 053 














Total 


953 


424 


2, 974, 836 


327, 642 


269, 960 


529 


2, 894, 045 





NEW YORK 



Agriculture and related indus- 
tries. 


422 
902 


177 

244 


$5, 233, 772 
43, 136, 346 


$3, 769, 223 
16, 547, 726 


$154, 042 
3, 440, 819 


245 
658 


$2, 523, 834 


Mining and quarrying . 


102, 122, 114 






Manufacturing: 

Food products, beverages, 
and tobacco .. 


1,518 
4,457 
484 
107 
711 
491 
2,047 

1,298 

454 
2,622 

2,640 


885 
2,795 

313 
52 

517 

321 
1,301 

735 

335 
1,617 

1,555 


135, 929, 865 
126, 785, 578 
15, 147, 849 
9, 022, 203 
11,556,325 
25, 010, 266 
46, 007, 088 

171, 664, 212 

24, 086, 742 
332, 737, 792 

141, 700, 563 


8, 393, 064 

7, 291, 872 
686, 067 

4, 367, 873 
733, 191 

8, 711, 408 

1, 477, 506 

2, 668, 670 

427, 894 
20, 325, 120 

5, 254, 428 


15, 762, 510 
14, 864, 573 

1, 763, 451 
575, 784 

1, 278, 387 
2,391,115 
5, 423, 042 

21, 039, 352 

2, 913, 346 
39, 041, 736 

16, 854, 382 


633 
1,662 
171 
55 
194 
170 
746 

563 

119 
1,005 

1,085 


51, 650, 051 


Textile and textile products.. 
Leather and leather products 

Rubber and rubber goods 

Lumber and wood products.. 
Paper, pulp, and products... 

Printing and publishing 

Chemicals and allied sub- 
stances. 


24, 160, 664 
9, 799, 974 
9, 313, 146 
1, 990, 237 
2, 866, 663. 
8,069,904 

29, 675, 543 


Stone, clay, and glass prod- 
ucts 


1, 566, 062 


Metal and metal products... 

All other manufacturing 

industries 


30, 259, 174 
22, 214, 996 






Total manufacturing 


16, 829 


10, 426 


1,039,648,483 


60, 337, 093 


121, 907, 678 


6,403 


191, 566, 414 


Construction. 


3,649 

3,322 
16, 327 

5,055 

18, 675 

550 
4,132 


2,294 

2,037 
10, 283 

2,858 

12, 245 

284 


22, 074, 856 

464, 884, 392 
269, 084, 005 

57, 298, 191 

246, 190, 328 

9, 379, 522 


2, 329, 244 

18, 499, 873 
20, 934, 053 

3, 315, 858 
10, 895, 443 

432, 620 


2, 095, 638 

55, 164, 186 
30, 311, 530 

6, 365, 696 

27,590,885 

i, 077, 780 


1,355 

1,285 
6,044 

2,197 

6,430 

260 
4,132 


12, 836, 605 


Transportation and other public 
utilities 


42, 553, 709 


Trade 


73, 083, 723 


Public service— Professional, 
amusements, hotel, etc 

Finance— Banking, insurance, 
and related business 


16,963,461 
90, 357, 301 


Combinations— Predominant in- 
dustry not ascertainable 


5, 397, 651 
60, 725 














Total 


69, 863 


40, 848 


2,156,929,895 


137, 061, 133 


248,108,254 


29, 016 


537, 455, 537 







NORTH CAROLINA 



Agriculture and related indus- 
tries 


151 
41 


77 
19 


$228, 968 
331, 736 


$16,714 
17, 029 


$13, 679 
37, 625 


74 
22 


$252, 684 


Mining and quarrying 


152, 333 






Manufacturing: 

Food products, beverages, 
and tobacco 


223 

473 
12 
3 


130 

350 

5 


29, 938, 200 

27, 948, 864 

26, 646 


25, 492 

1, 241, 619 

17, 360 


3,715.416 

3, 294, 391 

596 


93 

123 

7 

3 


1, 390, 167 


Textilus and textile products- 
Leather and leather products 
Rubber and rubber goods 


2, 564, 689 
170,817 
107,839 



STATISTICS OF INCOME 



107 



Table 10. 



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



NORTH CAROLINA— Continued 





Total 
num- 
ber of 
cor- 
pora^ 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

ta.x 


Num- 
ber 


Deficit 


Manufacturing— Continued. 

Lumber and wood products.. 
Paper, pulp, and products... 

Printing and publistiing 

Chemicals and allied sub- 
stances 


289 

7 

104 

74 

63 

68 

64 


213 

5 

66 

43 

43 
50 

41 


$5, 688, 195 

47,288 

473, 038 

1, 522, 478 

676, 668 
438, 047 

445, 871 


$494, 949 

40, 740 

26 

106, 074 

15, 351 
51, 645 

49, 738 


$617, 744 

5,103 

48, 896 

170, 212 

75, 024 
41, 251 

43, 915 


76 

2 

38 

31 

20 
18 

23 


$1, 572, 311 

42, 691 

263, 255 

239, 688 


Stone, clay, and glass prod- 
ucts 


109, 997 


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


99, 569 
122, 511 






Total manufacturing 


1,380 


946 


67, 205, 354 


2, 042, 984 


8, 012, 548 


434 


6, 689, 634 


Construction 


107 

368 
1,803 

352 

1,420 

58 
307 


64 

255 
1,311 

177 

926 

35 


637, 081 

18, 852, 631 
12, 338, 972 

1,034,878 

7, 124, 247 

177, 612 


87, 666 

24, 657 
720, 638 

15, 769 

109, 204 

11,242 


58, 390 

2, 327, 262 
1, 217, 522 

103, 555 

717, 232 

14, 800 


43 

113 
492 

175 

494 

23 
307 


243, 066 


Transportation and other public 
utilities 


330, 927 


Trade '. . 


1, 800, 282 


Public service— Professional, 
amusements, hotels, etc 

rinance — Banking, insurance, 
and related business 


379, 669 
1, 685, 961 


Combinations— Predominant in- 
dustry not ascertainable.. 

Inactive concerns 


120, 573 














Total 


5,987 


3,810 


107, 931, 479 


3, 045, 903 


12, 502, 613 


2,177 


11, 655, 029 







NORTH DAKOTA 



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 

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 

Public service — Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business 

Combinations — Predominant in- 
dustry not ascertainable 

Inactive concerns. 



Total. 



126 



18 

151 
1,141 

115 

1,202 

19 
59 



2,938 



72 



81 
672 



71 

387 



1,334 



$34, 521 
182, 280 



217, 865 

658 

26, 440 



75, 542 



109, 070 
20, 815 



451, 347 



110, 385 

212, 265 
, 663, 688 

89, 518 

718, 832 

15, 009 



3, 477, 845 



$3, 126 



3,492 



11, 939 



141, 833 

2,555 

69, 500 



229, 319 



$2, 3/6 
21,312 



5,166 



343 



44, 821 



9,841 



954 



$208, 975 
245, 401 



122, 446 
2,705 



1,263 



26, 580 

5,783 

18, 973 
1,241 



181, 689 



6 


40, 124 


70 
469 


179, 357 
1, 489, 738 


44 


76, 648 


815 


2, 889, 664 


11 
59 


36,654 



215, 939 1, 604 5, 348, 250 



108 STATISTICS OF INCOME ^ 

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

OHIO 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 

! 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
trievS... 


215 
1,047 


105 
418 


$552, 413 
22, 987, 306 


$34, 338 
3, 146, 671 


$48, 666 
2, 436, 211 


110 
629 


$628, 461 
11, 826, 634 


Mining and quarrying 






Manufacturing: 

Food products, beverages, 
and tobacco - . 


765 
380 
119 
106 
321 
129 
623 

396 

420 

1,846 

877 


453 

291 
70 
43 

248 
88 

442 

259 

298 
1,191 

639 


13, 801, 327 
13, 640, 949 
4, 712, 933 
19, 730, 992 
10, 854, 889 
10,856,611 
12, 810, 586 

41, 156, 139 

21, 599, 532 
158, 135, 158 

28. 094. S41 


1, 241, 882 

1, 416, 509 

350, 990 

14, 820, 343 

1, 274, 957 

386, 110 

212, 575 

3, 179, 017 

754, 653 
27, 788, 236 

1, 286, 574 


1, 502, 503 
1, 503, 057 
541,371 
610, 494 
1,157,663 
1, 321, 565 

1, 505, 363 

4, 796, 152 

2, 582, 017 
16, 566, 114 

3.274.918 


312 
89 
49 
63 
73 
41 

181 

137 

122 
655 

338 


8, 742, 944 
1,175,711 
3, 259, 223 
3, 532, 746 
1, 121, 442 
528, 922 
1, 784, 376 

1, 946, 215 


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 


2, 806, 553 


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


24, 500, 304 
6, 158, 141 










Total manufacturing 


5,982 

869 

958 
5,536 

1,335 

4,869 

191 
1,095 


3,922 335,393,957 


62,711,846 35,361,217 


2,060 


55, 556, 577 


Construction 


676 

719 
3,811 

860 

3,249 

98 


6, 823, 361 

50, 772, 294 
67, 341, 038 

9, 388, 831 

41, 053, 747 

5, 289, 090 


9, 845, 292 

1, 156, 842 
4, 614, 868 

487, 443 

852, 658 

2, 637, 961 


622, 377 

6, 078, 856 

7, 237, 742 

979, 305 

4, 466, 242 

312, 308 


293 

239 
1,725 

475 

1,620 

93 
1,095 


3, 003, 123 


Transportation and other pubhc 
utilities.. 


2,919,163 


Trade 


17, 504, 969 


Public service— Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business 


2, 586, 741 
24, 132, 903 


Combinations— Predominant 

industry not ascertainable 

Inactive concerns 


937, 944 
794 














Total . . 


22, 097 


13, 758 


538, 602, 037 


75, 487, 917 


67, 442, 924 


8,339 


118, 996, 299 







OKLAHOMA 



Agriculture and related indus- 
tries 


83 
1,146 


51 
313 


$194, 136 
8, 710, 116 


$13, 633 
1.192.800 


$14, 609 
906, 412 


32 
833 


$257, 860 


Mining and quarrying 


26, 127, 377 








Manufacturing: 

Food products, beverages, 
and tobacco 


123 

14 

3 

1 

21 

1 

94 

119 

39 
60 

47 


73 

7 
2 
1 

11 
1 

58 

33 

11 
29 

29 


748, 830 

72, 329 

7,603 

3,067 

117,531 

252 

468, 712 

1,456,114 

251, 669 
767, 647 

540, 090 


91, 224 


69, 821 

7,766 

• 438 

133 

11,309 


50 
7 
1 


253, 586 


Textiles and textile products. 


120, 984 


Leather and leather products 




5,292 


Rubber and rubber ^oods... 
Lumber and wood products.. 
Paper, pulp, and products... 

Prmting and publishing 

Chemicals and allied sub- 
stances 






11,918 


10 


31, 987 


8,890 
54, 684 


50, 841 

171, 445 

29, 843 
79, 524 

59, 360 


36 

86 

28 
31 

18 


113,493 
IS, 091, 482 


Stoni', clay, and glass prod- 
ucts . 


366, 527 


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


110,689 
35, 669 


246, 247 
368, 922 






Total manufacturing 


522 


255 


4, 433, 744 


313,074 


480, 480 


267 


16, 597, 520 



STATISTICS OF INCOME 



109 



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

OKLAHOMA- Continued 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Construction 


139 

212 
1,464 

294 

1,278 

41 
530 


90 

131 
894 

185 

680 

16 


$698,916 

3, 025, 291 
5, 970, 826 

774, 286 

2, 833, 292 

147, 470 


$23, 769 

60, 759 
431, 020 

145 

231, 138 

2,526 


$66, 583 

353, 611 
547, 403 

71, 543 

244, 432 

15, 572 


49 

81 
570 

109 

598 

25 
530 


$389, 537 


Transportation and other public 
utilities 


1, 133, 635 


Trade 


5, 320, 977 


Public service— P rofcssional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


240, 142 

3, 821, 419 

153, 484 
560 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 














Total 


5,709 


2,615 


26, 788, 077 


2, 268, 864 


2, 700, 605 


3,094 


54, 042, 501 







OREGON 



Agriculture and related indus- 
tries 

Mining and quarrying. 



Manufacturing: i 

Food products, beverages, 

and tobacco | 

Textiles and textile products. I 
Leather and leather products.; 

Rubber and rubber goods j 

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 

Public service — Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business 

Combinations — Predominant in- 
dustry not ascertainable. 

Inactive concerns 



Total. 



328 
192 



241 

34 

11 

5 

252 

7 

104 

31 

41 
106 

81 



913 



359 
1,100 



395 
1,207 



62 

624 



5,301 



101 
19 



128 

28 

8 

4 

136 

7 

70 



40 



$3, 616, 186 
110, 788 



1, 753, 680 

414, 201 

61, 625 

16, 746 

9, 844, 617 

1, 096, 185 

654, 812 

184, 815 

479, 920 
928, 774 

214, 165 



515 15, 649, 540 



77 



221 
743 



264 
624 



965, 671 

2, 265, 174 
8, 336, 230 

1, 507, 133 

2, 853, 715 

114, 358 



2,592 I 35,418,795 



$380, 496 
603 



$394, 204 
12, 268 



479, 463 
33, 761 
10, 653 



828, 592 
20,678 
10, 376 



6,528 
34, 425 



20, 068 



1, 444, 544 



569, 922 

72, 690 
617, 880 

87, 714 

233, 633 

10, 989 



3, 418, 471 



142, 331 

44, 291 

5,119 

1,325 

1, 108, 502 

133, 724 

69, 463 

21, 397 

54,908 
102, 244 

17, 133 



1,700,437 



48, 646 

245, 080 
839, 222 

141, 556 

240, 466 

8,847 



3, 630, 726 



227 
173 



113 
6 
3 
1 

116 



41 



44 



138 
357 



131 
583 



34 
624 



2,709 



$1, 852, 558 
485, 156 



1, 328, 941 

13, 557 

4,138 

1,798 

1, 447, 468 



202, 562 

270, 594 

54,324 
211,676 

158, 334 



398 1 3,693,392 



185, 149 

811,814 
2, 894, 501 

260, 659 

3, 937, 863 

342, 471 
7,000 



14, 470, 563 



PENNSYLVANIA 



Agriculture and related indus- 
tries 


189 
2,152 


83 
770 


$1, 230, 875 
81, 789, 024 


$461, 835 
5, 812, 959 


$84, 713 
9, 485, 721 


106 
1,382 


$695, 504 
40,559,427 


Mining and quarrying . 




Manufacturing: 

Food products, beverages, 
and tobacco 


963 

1,099 

144 

31 


,564 

672 

86 

11 


35, 865, 010 

92, 845, 934 

4, 702, 368 

1, 324, 930 


974, 831 

2, 734, 189 

247, 103 

539, 910 


4, 303, 698 

11,207,415 

546, 292 

158,311 


399 
427 

58 
20 


7, 081, 873 

7,401,243 

2,616,667 

621, 626 


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



110 



STATISTICS OF INCOME 



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

PENNSYLVANIA— Continued 



Industrial groups 



Total 
num- 
ber of 
cor- 
pora- 
tions 



Corporations reporting net income 



Num- 
ber 



Net 
income 



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



Income 

and profits 

tax 



Corporations re- 
porting no net in- 
' come 



Num- 
ber 



Manufacturing — C ontinued. 

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... 

A.11 other manufacturing in- 
dustries 

Total manufacturing 

Construction 

Trnasportation and other public 

utilities. 

Trade 

Public service — P rofessional, 
amusements, hotels, etc.. 

Finance — Banking, insurance, 
and related business 

Combinations — Predominant in- 
dustry not ascertainable 

Inactive concerns. 

Total 



409 
156 

675 

531 

510 
1,611 

812 



318 
104 
399 



324 
1,021 



$11,793,847 
4, 612, 031 
24, 623, 416 

16, 825, 346 

42, 400, 491 
156, 473, 620 

77, 571, 699 



$718, 517 
288, 822 
213, 522 

1, 334, 527 

6,431,115 
22, 752, 215 

1, 395, 786 



$1, 342, 599 

526, 193 

2, 995, 806 

1,908,162 

4, 836, 180 
16,397,447 

9, 483, 035 



91 
52 
176 

235 

186 
590 

300 



6,841 



4,307 



469, 038, 692 



37, 630, 537 



53, 705, 138 



2,534 



714 

1,637 
4,439 

1,178 

3,979 

163 
1,364 



448 

1,165 
3,056 

747 

2,829 

73 



17, 148, 591 

144, 053, 784 
86, 803, 374 

11, 309, 722 

82, 645, 634 

8, 458, 951 



1, 702, 084 

1,422,136 
5, 523, 457 

245, 143 

1, 215, 718 

159, 488 



1, 867, 001 

17, 679, 386 
9, 775, 518 

1, 255, 280 

9, 738, 509 

1, 028, 029 



266 



472 
1,383 



431 
1,150 



90 
1,364 



22, 656 



13, 478 



902, 478, 647 



54, 173, 357 



104, 619, 295 



9,178 



RHODE ISLAND 



Agriculture and related indus- 
tries _ 


18 
19 


13 
4 


$39, 293 
36, 573 


$343 


$2, 296 
3,707 


6 
15 


$65, 874, 


Mining and quarrying. 


113,496- 


Manufacturing: 

Food products, beverages, 
and tobacco .. 


51 

257 

6 

5 

13 

17 

38 

38 

8 
271 

114 


25 
173 

3 

4 
11 
11 
28 

28 

5 

171 

62 


242, 205 
31, 677, 897 

108,342 
308, 232 
163, 579 
409, 042 
1, 302, 077 

1,146,459 

154, 621 
7, 956, 452 

3, 523, 089 


1,882 
1, 543, 406 

22, 352 
3,807 


26, 150 
3, 763, 274 

10, 498 
38, 008 
19, 006 
50, 926 
165, 189 

143, 014 

14, 303 
886, 725 

419, 706 


26 
84 

3 

1 
2 
6 
10 

10 

3 
100 

62 


352, 961 


Textiles and textile products. 
Leather and leather prod- 
ucts 


2, 614, 946 
14, 533 


Rubber and rubber goods 

Lumber and wood products 


10,917 
13,425- 


Paper, pulp, and products 




86, 385. 


, Printing and publishing 

Chemicals and allied sub- 
stances 


9,760 
2,916 

33, 824 

683, 895 

83, 261 


71, 848 
41, 934 


Stone, clay, and glass prod- 
ucts 


87, 550 


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


1, 061, 076' 
739, 265' 






Total manufacturing 


818 


521 


47,111,995 


2, 385, 103 


5, 542, 889 


297 


5, 094, 839' 


Construction 


95 

87 
525 

113 

471 

22 

185 


64 

60 
366 

72 

329 

12 


478,443 

5, 303, 845 
8, 906, 385 

836, 986 

4, 758, 044 

2,957,239 


15, 423 

14, 526 
407, 371 

133, 282 

215, 096 

12, 600 


47, 673 

651, 676 
1, 006, 132 

77, 143 

615, 686 

366, 786 


31 

27 
159 

41 

142 

10 

185 


183,446 


Transportation and other public 
utilities 


304, 800 


Trade 


859, 775 


Public service— Professional, 
amusements, hotels, etc 

Finance— Hanking, insurance, 
and related business 


192, 900- 
18, 366, 105 


Combinations— Predominant in- 

industry not ascertainable 

Inactive concerns 


163, 262 
512 


Total 


2,353 


1,441 


70,428,803 


3, 183, 744 


8, 213, 788 


912 


25, 344, 069 







STATISTICS O'F INCOME 



111 



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



SOUTH CAROLINA 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tries.. 


137 
24 


73 
12 


$233, 045 
351, 512 


$48, 708 
9,063 


$14, 704 
41,110 


64 
12 


$225, 980 
474 435 


Mining and quarrying 






Manufacturing: 

Food products, beverages, 
and tobacco.. 


133 

149 

3 


75 

112 

1 


354, 137 

22, 152, 113 

19 


4,109 
1, 195, 452 


31, 523 
2, 390, 277 


58 

37 

2 

1 

31 


259, 854 

841, 585 

3,275 


Textiles and textile products. 
Leather and leather products. 


Rubber and rubber goods 


1 

101 

2 








212 


Lumber and wood products. 
Paper, pulp, and products 


70 
2 


1, 544, 989 
277, 942 
136, 573 

170, 008 

140, 139 
18, 176 

129, 897 


382, 567 


138, 883 
34, 743 
10, 075 

10, 776 

11, 682 
663 

14, 564 


406, 322 


Printing and publishing 

Chemicals and allied sub- 
stances 


61 39 

76 38 

25 19 
22 10 

27 14 


7,719 
42, 087 
21, 870 


22 

38 

6 
12 

^^^ 


114,809 
531 158 


Stone, clay, and glass 
products... 


32, 859 
105, 790 


Metal and metal products... 


All other manufacturing in- 
dustries 




177, 640 








Total manufacturing 


600 1 380 


24, 923, 993 


1, 653, 804 


2, 643, 186 ! 220 


2, 473, 504 


Construction 


51 29 

254 174 
1, 352 879 

156 82 

1, 160 ! fi9S 


277, 483 

982, 892 
4, 190, 185 

159, 588 

2, 625, 936 

322, 843 




30, 349 

102, 666. 
281, 884 

9,000 

215, 294 

31, 578 


22 

80 
473 

74 

462 

26 
370 


225, 226 

144, 365 
2 155 020 


Transportation and other public 
utilities 


10, 358 
783, 310 

6,296 

62, 860 

10, 207 


Trade.- 


Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


218, 803 

1, 859, 089 

51, 490 
40 


Combinations— Predominant in- 
dustry not ascertainable 

Inactive concerns 


67 i 
370 1 


41 














Total 


4, 171 2. 368 1 


34, 067, 477 


2, 584, 606 


3,369,771 1 805 


7, 827, 952 













SOUTH DAKOTA 



Agriculture and related indus- 
tries 


63 
50 


25 
11 


$26, 843 
11, 135 


$3, 736 


$101 
592 


38 
39 


$143, 803 
232, 360 


Mining and quarrying 


•^ I 




Manufacturing: 

Food products, beverages, 
■' and tobacco . 


84 
1 


52 
1 


275, 665 
510 


9,778 


26, 182 


32 


111 621 


Textiles and textile products. 




Leather and leather products. 










Rubber and rubber goods 






:::::::::::::::::: 








Lumber and wood products.. 


7 

1 

42 

6 

14 
12 

9 


5 


55, 386 




5,992 


2 

1 
16 


1,012 


Paper, pulp, and products.. 




283 


Printing and publishing 

Chemicals and allied sub- 
^ stances.. 


26 

6 

7 
8 

3 


81, 895 

54, 286 

12, 755 
35, 038 

1,752 


8,022 


5,213 

5,889 

261 
2,945 


128, 043 


Stone, clay, and glass 
products 




7 
4 

6 


12, 272 
19, 939 


Metal and metal products. . 




All other manufacturing in- 
dustries 




15, 235 








Total manufacturing 


176 


108 


517, 287 


17, 800 


46, 482 


68 


288, 405 



112 



STATISTICS OF INCOME 



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

SOUTH DAKOTA— Continued 



Industrial groups 



Construction 

Transportation and otlier public 

utilities 

Trade.- - 

Public service— Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business 

Combinations — Predominant in- 
dustry not ascertainable , 

Inactive concerns 

Total. 

Iture E 

; and q 

acturii 
3d pr( 
nd tob 
utiles a 
ither a 
bber a 
mbera 
per, pu 
nting 
emical 
tances. 
ine, cla 

cts 

ital an 
otiier 
ustries 

Total 

action 
ortatic 
ies 

servici 
ement; 
e— Bar 
elated 
nations 
;try no 
e con& 

Total 

Agriculture and related indus- 
tries 

Mining and quarrying 

Manufacturing: 

Food products, beverages, 
and tobacco 

Textiles and textile products . 
Leather and Icatlicr products 
Kubber and rubber goods... 



Total 
num- 
ber of 
cor- 
pora- 
tions 



32 

232 
960 

145 

933 

28 
237 



2,856 



Corporations reporting net income 



Num- 
ber 



166 
656 

91 

445 

12 



1,536 



Net 
income 



$86, 959 

470, 298 
2, 219, 484 

100, 834 

761, 227 

28, 512 



4, 222, 579 



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



$18, 542 

5,734 
161, 125 



18, 978 
8,975 



234, 890 



Income 

and profits 

tax 



$5, 353 

46, 779 
151, 718 

5,021 

39, 496 

1,076 



296, 618 



Corporations re- 
porting no net in- 
come 



Num- 
ber 



10 



66 
304 



16 
237 



1,320 



TENNESSEE 



Agriculture and related indus- 
tries 


100 
214 


51 
80 


$209, 773 
1, 946, 261 


$4, 590 
169, 375 


$16, 331 
211, 175 


49 
134 


$207, 576 


Mining and quarrying 


1, 525, 194 






Manufacturing: 

Food products, beverages, 
and tobacco . 


254 

118 

7 

2 

182 

9 

84 

84 

68 
104 

98 


159 

82 

3 

1 

135 

7 

55 

45 

49 

78 

57 


5, 685, 889 

4, 759, 027 

302, 123 

1,925 

6, 438, 887 

76, 837 

670, 514 

1, 301, 352 

2, 921, 467 

3, 041, 368 

1, 084, 701 


127, 081 
242, 731 


671, 423 
554, 560 
37, 756 


95 

36 

4 

1 
47 

2 
29 

39 

19 
26 

41 


1, 178, 020' 


Textiles and textile products 
Leather and leather products 


624, 774 
251,051 


Rubber and rubber goods .. 




102, 858 


Lumber and wood products.. 
Paper, pulp, and products... 
Printing and publishing. ..- 
Chemicals and allied sub- 
stances - 


990, 795 
17, 528 
37, 243 

74,611 

47, 954 
539, 986 

187, 397 


678, 330 

5,664 

70, 960 

147, 510 

352, 036 
340, 727 

105, 604 


686, 932 
207, 573 
109, 166 

538, 538 


Stone, clay, and glass prod- 
ucts _ 


118,664 


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


201, 768 
1, 706, 752 






Total manufacturing 


1,010 


671 


26, 284, 090 


2, 265, 326 


2, 964, 570 


339 


5, 726, 096 


Construction 


97 

294 
1,386 

278 

1,111 

40 
330 


60 

199 

984 

186 

827 
26 


679, 693 

3,117,535 
12, 259, 892 

1, 844, 331 

7, 314, 981 

665, 074 


64,264 

82, 564 ^ 
946, 791' 

30, 793 

79, 463 

184, 838 


67, 310 

357, 970 
1, 254, 888 

201, 843 

767, 274 

66, 859 


37 

95 
402 

92 

284 

14 
330 


325, 485 


Transportation and other public 
utilities 


882, 795 


Trade . 


3, 591, 397 


Pubhc service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


376, 653- 
2, 148, 462 


Combinations— Predominant 
industry not ascertainable 


807, 323- 
304 














Total 


4,860 


3,084 


54, 321, 630 


3, 828, 004 


5, 900, 220 


1,776 


15, 591, 285 







TEXAS 



513 
816 



350 
78 
14 
4 



356 $1, 916, 131 
234 1 7, 002, 149 



223 

66 

11 

1 



4, 870, 655 

2, 024, 355 

192, 562 

267 



$112,920 
221, 155 



202, 389 
161, 326 
67, 105 



$152, 833 
819, 908 



547, 302 

224,711 

13, 650 



158 
581 



127 
23 
3 
3 



STATISTICS OF INCOME 



113 



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

TEXAS— Continued 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


144 

11 

186 

235 

76 
130 

102 


92 

7 

123 

74 

44 

88 

60 


$9, 052, 150 

111,516 

1, 005, 237 

914, 186 

3, 305, 299 
3, 766, 792 

1, 109, 099 


$199, 324 

7,115 

28, 224 

73, 588 

5,031 
383, 395 

56, 117 


$1, 095, 302 

12, 277 

101, 565 

94, 183 

407, 387 

408, 674 

120, 420 


62 
4 
63 

161 

32 

42 

42 


$841, 842 

70,764 

319, 660 

6, 322, 390 


Stone, clay, and glass prod- 
ucts 


354, 271 


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


741, 168 
365, 636 






Total manufacturing... 


1,330 


778 


26, 352, 018 


1, 173, 614 


3, 026, 471 


652 


10, 796, 739 


Construction 


168 

711 
3,019 

606 

2,583 

86 
396 


109 

508 
2,080 

417 

1,749 

43 


2, 245, 628 

14, 826, 396 
32, 764, 355 

2, 355, 208 

14, 160, 508 

1, 179, 377 


210, 880 

114,301 
2, 572, 893 

65, 208 

950, 449 

380, 316 


236, 001 

1, 783, 896 
3, 347, 147 

226, 786 

1, 349, 898 

96, 463 


69 

203 
939 

189 

834 

43 
396 


375, 473 


Transportation and other public 
utilities 


2, 717, 017 


Trade 


7, 466, 614 


Public service— P r o f e s s i o n a 1 , 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business 

Combinations— P r e dom inan t 
industry not ascertainable 


1, 440, 716 

9, 312, 324 

4, 619, 933 
20 
















Total 


10, 227 


6,273 


102, 801, 770 


5, 801, 736 


11, 038, 403 


3,964 


68, 461, 272 







UTAH 



Agriculture and related indus- 
tries... 


171 
600 


73 
82 


$419, 310 
6, 272, 922 


$117,447 
51, 742 


$46, 131 
645, 888 


98 
618 


$387, 485 


Mining and quarrying. 


2, 132, 626 






Manufacturing: 

Food products, beverages, 
and tobacco 


125 
19 
6 


87 
14 
2 


7, 510, 990 

102, 954 

3,727 


5, 336, 016 


261, 346 
9,855 


38 
6 

4 


293, 599 


Textiles and textile products. 


40, 058 


Leather and leather products. 




5,906 


Rubber and rubber goods 








Lumber and wood products. 


4 

3 

40 

21 

23 
34 

21 


4 

3 

29 

13 

15 
20 

13 


22, 097 

39, 524 

262,247 

469, 805 

488, 374 
141, 358 

75, 812 




1,796 
4,012 
28, 145 

49, 552 

£8, 623 

2,688 

7,768 






Paper, pulp, and products 


2,661 

5,162 

65, 101 

9,735 
97, 799 






Printing and publishing 

Chemicals and allied sub- 
stances . 


11 

8 

8 
14 

8 


41, 952 
148, 441 


Stone, clay, and glass prod- 
ucts .. 


56, 990 


Metal and metal products 

All other manufacturing in- 
dustries. 


99, 364 
55, 085 








Total manufacturing 


296 


200 


9,116,888 


5, 516, 474 


423, 786 


96 


741, 385 


Construction 


62 

126' 
758 

176 

582 

32 
244 


39 

66 
535 

102 

353 

18 


247, 152 

360, 204 
3, 743, 566 

670, 668 

2, 619, 786 

67, 088 


8,501 

100, 002 
310, 396 

14, 436 

127, 121 


22, 530 

23, 667 
342, 404 

68, 586 

264, 883 

6,614 


23 

69 
223 

73 

229 

14 
244 


319, 525 


Transportation and other public 
utilities.. 


269, 612 


Tiade 


1, 211, 593 


Public service — Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


198, 172 
2, 858, 887 


Combinations — Predominant in- 
dustry not ascertainable.. . 


18, 363 


Inactive concerns 


















Total... 


3,046 


1,468 


22, 517, 474 


6,246,119 


1, 833, 488 


1,577 


8, 137, 648 







114 



STATISTICS OF INCOME 



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

VERMONT 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tries 


29 
31 


9 
19 


$13, 554 
678, 895 




$420 
74, 813 


20 
12 


$116, 900 
129 182 


Mining and quarrving. _ . 


$65, 521 






Manufacturing: 

Food products, beverages, 
and tobacco 


59 

36 

3 


46 

27 

2 


363, 269 

1, 265, 743 

26, 288 


2,530 

77, 518 


37, 340 

145, 445 

2,821 


13 
9 
1 


120, 943 


Textiles and textiles products. 
Leather and leather products. 


143, 271 
24, 504 


Eubber and rubber goods 






Lumber and wood products.. 
Paper, pulp, and products... 

Printing and publishing 

Chemicals and allied sub- 
stances ... 


54 
18 
24 

12 

62 
44 

28 


39 
11 
19 

7 

54 
35 

16 


962. 824 

782, 955 

89, 957 

164, 978 

1, 843, 283 
1, 079, 843 

813, 252 


69, 580 

272, 827 

5,523 


106, 904 

62, 381 

6,579 

20, 140 

207 107 
85, o40 

91, 197 


15 

7 
5 

5 

8 
9 

12 


148, 596 

579, 546 

18, 715 

5,941 

37, 472 
32, 045 

273, 154 


Stone, clay, and glass prod- 
ucts 


117, 464 
366, 054 

71, 796 


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






Total manufacturing 


340 


256 


7, 392, 392 


983, 292 


765, 454 


84 


1, 384, 187 


Construction 


6 

105 
253 

43 

191 

7 
33 


5 

87 
201 

27 

147 

4 


14, 108 

523, 994 '■ 
1, 465, 170 

116, 446 

1, 956, 159 

2,739 




1,085 

53, 521 
138, 954 

9,429 

217, 512 


1 

18 
52 

16 

44 

3 
33 


8,388 


Transportation and other public 
utilities . 


1,371 
70, 313 

6,009 

11, 285 


163, 738 


Trade 


270, 477 


Public service— Professional, 

amusements, hotels, etc 

Finance — Banking, insurance, 
and related business.. 


30, 287 
832, 764 


dustry not ascertainable.. . 


47, 766 


Inactive concerns 






10 












Total 


1,038 


755 


12, 163, 457 


1, 137, 791 


1, 261, 188 


283 


2, 983, 699 







VIRGINIA 



Agriculture and related indus- 
tries 


141 
209 


48 
94 


$111,142 
6, 404, 052 


$24, 756 
99, 961 


$3, 501 
774, 031 


93 
115 


$895, 992 


Mining and quarrying. 


2, 762, 930 






Manufacturing: 

Food products, beverages, 
and tobacco . . 


287 
73 
14 
3 

169 
22 

101 

95 

66 
104 

68 


166 
56 
7 


2,920,138 
4, 592, 763 
1, 722, 670 


69, 040 
73,619 
16, 522 


328, 437 
556, 889 
212, 343 


121 
17 
7 
3 
66 
4 
26 

47 

23 
45 

27 


1, 302, 766 


Textiles snd textile products. 
Leather and leather products. 
Kuhber and rubber goods .. 


390, 703 

3fifi, 843 

98, 509 


Lumber and wood products. 
Paper, pulp, and products... 

Prmting and publishing 

Chemicals and allied sub- 
stances 


113 

18 

.75 

48 

43 
59 

41 


2, 986, 692 

878, 798 

1, 371, 498 

412,463 

646, 077 
1, 484, 794 

1,541,382 


400, 775 

50, 886 

139 

69, 950 

91, 620 
171,893 

214,514 


307, 877 
101,906 
160. 839 

36, 629 

62, 260 
164,356 

161, 363 


713,082 
390, 661 
179, 118 

9, 273, 216 


Stone, clay, and glass prod- 
ucts ... ... 


223, 577 


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


489, 106 
96,050 






Total manufacturing 


1,002 


026 


18, 557, 275 _ 


1,158,958 


2. 092, 899 


376 


13, 523, 631 



STATISTICS 01* INCOME 



115 



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

VIRGINIA— Continued 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Construction 


136 

332 

1,846 

309 

1,687 

48 
247 


83 

216 
1,303 

197 

1,118 

26 


$1,318,021 

42, 620, 598 
12,933,064 

1, 815, 308 

10, 237, 428 

503, 227 


$46, 056 

306, 857 
1, 084, 405 

54, 581 

139, 353 


$145, 381 

5, 260, 522 
1, 237, 926 

190, 180 

1, 071, 893 

58, 777 


53 

116 

543 

112 

569 

22 
247 


$614, 762 


Transportation and other public 
utilities 


1, 358, 646 


Trade 


5,511,623 


Public service — Professional, 
amusements, hotels, etc 

Finance — Banking, insurance, 
and related business 


389, 564 
2, 414, 428 


Combinations — Predominant in- 
dustry not ascertainable 


164, 487 


















Total 


5,957 i 3.711 


94, 500, 115 


2, 914, 927 


10, 835, 110 


2,246 1 27,636,063 













WASHINGTON 



Agricultural and related indus- 
tries . 


559 
522 


219 

57 


$11, 559, 830 
649, 983 


$485, 769 
203, 963 


$1, 348, 869 
71, 142 


340 

465 


$2, 781, 316 


Mining and quarrying 


2, 885, 644 






Manufacturing: 

Food products, beverages, 
and tobacco 


334 
73 
11 
10 

506 
10 

165 

69 

64 
226 

113 


183 

47 

10 

3 

319 

8 

117 

32 

36 
135 

60 


4, 145, 054 

577, 787 

110, 143 

6,376 

28, 473, 296 

1, 090, 688 

1, 262, 231 

243, 709 

1, 245, 360 
1, 799, 856 

412, 638 


868, 292 

24,783 

801 

2,663 

2, 199, 830 

11,337 

29, 026 

25, 163 

198, 385 
197, 900 

106, 441 


387, 929 

64, 193 

12, 328 

163 

3, 251, 330 

132, 595 

134, 467 

23, 215 

147, 717 
190, 562 

30, 122 


151 

26 

1 

7 

187 

2 

48 

37 

28 
91 

53 


1, 934, 800 


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 


59, 948 

2,328 

235, 201 

1,916,416 

68, 055 

193, 313 

335, 201 


Stone, clay, and glass prod- 
ucts 


267, 075 


Metal and metal products 

All other manufacturing 'in- 
dustries 


587, 514 
222, 949 






Total manufacturing 


1,581 


950 


39, 367, 138 


3, 664, 621 


4, 374, 621 


631 


5, 820, 800 


Construction 


182 

608 
2,211 

727 

2,249 

96 

1,051 


112 

403 
1,463 

405 

1,235 

40 


777, 538 

7, 067, 653 
15, 539, 764 

2, 538, 416 

6,008,867 

228, 299 


148, 989 

339, 904 
1, 155, 092 

61, 976 

210, 722 

94,577 


60, 362 

783, 922 
1, 542, 538 

251, 857 

554,965 

11, 136 


70 

205 

748 

322 

1,014 

56 
1,051 


520, 585 


Transportation and other public 
utilities 


1, 305, 295 


Trade.. 


3, 625, 797 


Public service— Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


861, 461 
8, 338, 749 


Combinations — Predominant in- 
dustry not ascertainable 

Inactive concerns 


303, 311 
95 


Total 


9,786 


4,884 


83, 737, 488 


6, 365, 613 


8, 999, 412 


4,902 


26, 503, 053 







"WEST VIRGINIA 



Agriculture and related indus- 
tries. 


92 
1,190 


26 
489 


$50, 254 
21, 035. 518 


$10, 213 
821, 700 


$1, 762 
2, 461, 195 


66 
701 


$247, 270 


Mining and quarrving 


10,617,466 






Manufacturing: 

. Food products, beverages, 
and tobacco.. .. 


136 

29 

5 

3 


95 
20 

1 


2, 647, 075 

845, 449 

11,565 


195, 426 
2,124 


284, 967 

102, 630 

1,196 


41 
9 
4 
3 


324, 388 


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


73,444 
120, 064 





69, 991 



116 



STATISTICS OF INCOME 



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



WEST VIE GINIA— Continued 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net 


income 


Corporations re- 
porting no net in- 
come 


Industrial groups 


Num- 
ber 


Net 
income 


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


126 
10 
67 

45 

120 

87 

30 


88 

7 

50 

23 

74 
51 

17 


$3, 323, 853 
190, 767 
349, 441 

5, 731, 115 

4, 284, 897 
3, 761, 563 

902, 227 


$214, 827 

67, 802 

3,904 

2,094 

51, 624 
723, 392 

31,621 


$382, 269 
14, 298 
34, 558 

714, 156 

522, 385 
372, 806 

108,720 


38 
3 
17 

22. 

46 
36 

13 


$766, 872 

5,558 

54, 091 

325, 212 

665, 461 
2, 307, 586 

165, 453 


Stone, clay, and glass prod- 
ucts . 


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




Total manufacturing 


658 


426 


22, 047, 952 


1, 292, 814 


2, 537, 985 


232 


4, 878, 120 


Construction 


111 

227 
1,177 

199 

1,119 

59 
230 


74 

161 
904 

122 

845 
41 


500, 598 

6, .398, 310 
12, 468, 331 

671, 3.52 

8, 783, 632 

1,521,937 


13, 678 

161,711 
305, 234 

17, 392 

90, 370 

5,996 


47, 650 

755, .501 
1, 364, 566 

61, 659 

929, 883 

183, 874 


37 

66 
273 

77 

274 

18 
230 


544, 032 

295, 945 
1, 732, 413 

509, 381 

1, 0-12, 592 

149, 208 
30 


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 


5,062 


3,088 


73, 477, 884 


2, 719, 108 


8, 344, 075 


1,974 


20, 016, 457 




WISCONSIN 


Agriculture and related indus- 
tries 


265 
215 


97 
67 


$1, 303, 280 
566, 386 


$67, 046 
9,053 


$143, 256 
58, 819 


168 

148 


$964, 135 
651,111 


Mining and quarrying 




Manufacturing: 

Food products, beverages, 
and tobacco . 


1,154 
203 
117 
10 
292 
93 
269 

100 

105 
642 

405 


791 
143 

80 

3 

216 

63 
179 

60 

72 
385 

241 


8,225,211 

6, 018, 726 
4,028,315 

580, 056 
14, 752, 246 

7, 750, 744 
2, 428, 796 

4, 944, 991 

920, 461 
38,631,054 

9, 751, 563 


625, 422 

263, 984 

"323, 877 

2,472 

2, 694, 168 

682, 599 

27. 554 

453, 657 

15,825 
2,912,017 

682, 383 


860, 291 
701,899 
454, 857 
71,948 
1,501,518 
878, 226 
267, 314 

553, 427 

101,670 
4, 426, 621 

1, 097, 825 


363 
60 
37 
7 
76 
30 
90 

40 

33 

257 

164 


2, 393, 272 
625, 758 

2, 816, 876 
304, 857 

1,027,670 

1, 096, 252 
494, 142 

431. 352 

115,580 
7, 468, 909 

2, 172, 720 


Textiles and textile products. 
Leatiier 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 oliier manufacturing in- 
dustries. 




Total manufacturing 


3, 390 


2,233 


98, 032, 163 


8, 683, 958 


10, 91.5, 596 


1, 157 


18, 947, 388 


Construction 


319 

784 
3,059 

675 

3,144 

124 
822 


219 

567 
2,190 

429 

2,020 

59 


1, 604, 686 

6,776,117 
20,181,825 

2,717,099 

18, 465, 257 

670, 808 


52, 288 

16,874 
1, 188, 698 

64, 531 

133, 374 

11,049 


154,781 

780, 780 
2, 01.5, 451 

275, 776 

1, 977, 004 

65, 466 


100 

217 
869 

246 

1,124 

65 
822 


449, 561 

712, 723 
3, 566, 871 

530, 189 

11,488,326 

293, 502 
1, 156 


Transportation and other public 
utilities 


Trade 


Public service — Professional, 
amusements, hotels, etc 

Finance — IJanlcing, insurance, 
and related business 

Combinations— Predominant in- 
dustry not iiscortainable 

Inactive concerns 


Total 


12, 797 


7,881 


150, 217, 630 


10, 227, 471 


16, 386, 929 


4,916 


37, 604, 961 





STATISTICS OF INCOME 



117 



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

WYOMING 





Total 
num- 
ber of 
cor- 
pora- 
tions 


Corporations reporting net income 


Corporations re- 
porting no net in- 
come 


Indiistrial-groups 


Num- 
ber 


Net 
income 


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


Income 

and profits 

tax 


Num- 
ber 


Deficit 


Agriculture and related indus- 
tries 


275 
240 


109 
50 


$640, 627 
416,511 


$217,253 
18, 299 


$37,900 
42, 955 


166 
190 


$1, 532, 933 


Mining and quarrying 


2, 213, 983 






Manufacturing: 

Food products, beverages, 
and tobacco 


22 
3 


12 
2 


50, 309 
108, 551 


2,362 


4,047 
13,439 


10 

1 


36, 344 


Textiles and textOe products . 


10, 602 


Leather and leather products. 






Rubber and rubber goods -. 


1 
8 










1 
2 


475 


Lumber and wood products.. 


6 


150, 008 




18, 207 


619 


Paper, pulp, and products... 






Printing and publishing 


24 

4 

9 
3 

1 


18 
2 

3 
2 


46, 645 
170 

13, 546 

5,918 




2,942 


6 
2 

6 

1 

1 


28, 689 


Chemicals and allied sub- 
stances. . . ... 




110, 968 


Stone, clay, and glass prod- 
ucts... 




1,034 

682 


39, 633 


Metal and metal products.. 




776 


All other manufacturing in- 
dustries 




2,367 














Total manufacturing 


75 


45 ' 375,147 


2,362 


40, 351 


30 


230, 473 


Construction 


25 

80 
354 

80 

299 

19 

189 


16 

46 
250 

46 

176 

9 


179, 244 

699, 456 
2, 045, 088 

182, 948 

772, 556 

11,140 




20,047 

81,705 
207, 841 

14, 725 

66, 711 

327 


9 

34 
104 

34 

123 

10 

189 


108, 896 


Transportation and other public 
utilities.. 




254, 936 


Trade 


8,408 
11,523 
10, 197 


440, 529 


Public service — Professional, 
amusements, hotels, etc 

Finance— Banking, insurance, 
and related business 


53,278 
785, 150 


Combinations — Predominant in- 
dustry not ascertainable 


36, 487 


Inactive concerns... . . 




102 








4 






Total.. 


1,636 


747 


5,322,717 


268,042 


512, 562 


889 


5, 656, 767 







118 



STATISTICS OF INCOME 



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STATISTICS OF INCOME 



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cO(N 
CO o 

(0"tJ^ 

oi~cb" 

00 lO 

»oo 

Oi oo 
rJH O 

t-'oo 



cococooo-— <C^CO--:J^»Ot- 

tot-^aic^iO'— icr)io>oco 

COCOi-ttOt^t^Nwi-H ■ 



W'^JiOOCMh-OOCOiOfOt^ 

(N00'<i<'-HCOOOD'*'^"0 
C<J050CO»005r-iCOOO<© 



iOCD'CC^CO'— <CCTf<CDr-- 
OO»0T7iC0r)HOC<)C00l 
t^OCOt^COOOOOCOr-t 



I— icst^"^-— '— '»ocoai 



>-( ^COC^ N » 



H005-*C<IO'^'-Hl>-»0C0 

t-^oot^.-^OOcococ^ 



^ u 



r-Qocooosco^or-cc 
"^t--r-ot^cocoT-«Tj<t-^ 

CO'Or^C^COO'-iOOrr'OO 



Oi »o t^ .-H o CO "O^oo r^ c^ 



>-<C^0000iO(M00Q0<N 
--1 T-f (N CO CO 00 Oi 



OCSlt^CO'<i<Tj<C^GOt^iO 

(NOSOOtJ^iOCOCShOtJ^i-i 
(M rjl CO l>- C^ rH 



I2; a 






cs •'^ -"^ ^" ■'j^ cc t-^ r^ ad" 00 

«^ N r^ IN rt rt C<3 rt 






^5 



:?" 



Tt< CO r- 05 00 N ' 
TjH o: 00 00 '-H 1" ■ 
«:(N coo C^ 1 



■^^ CT^J l^ UJ UU t^l »— I itj CM I 
TjHOiOOOO'-HiOiOC^CS 



O0'<^cococ^cooi»ocr>io 
1— ir-.iO':oooooh-ioco-^ 



<NC<l'O00(NCO'^.-('tfTj" 
(N'-'<NCOaJCO00C0(N-<*< 
(M^O^Tt^COCOCOCOCliO 



T-Hooor^t^c^cio 



l>.00t^TjH^CiCOC^«t)T 
COOOOiOCnOiOCO'-l 



OiTjiOiuOiOt— 1100010 

(NcococoTt^cot^eocc-^ 

CS'^COCOCOC^^O'^'b*- 



or^coi— ior^icrj<oco 

OOC0O00C0i^Ot]h>O 
I— ICOCOt^'^CC'— it^CDCO 

•-H c^' TjT t^ CO 00 --r c4" t^ CO 

€«- CO CO to lO -^ lO 



i t^ CD P 
(U (m H 



i-(0000»OC^!OfOTl<i-) 

c^o^ioi— 'r^Tj^?Dco 

«-i 00 CO »0 10 CO »-l 



00 (N 

COI^ 

^o 

Oco" 



oco 

CO TfT 
Tji r-- 

00 CO 

00 —I 



o^ 
00 cs 

00 CO 



O CO 
CO 1^ 



Tp 00 
CO(N 



O 00 

en CO 



coo 
00 -^ 

—< o 
ccTco 

t^ CO 

i-« o 

O CO 
OiO 



O lO 



r^o 

«0 CO 
Oi CO 



0<N 
iC CO 



o o 



'OO 
3 00 

J - O O -. ^- 
to »o ^-i€/^e/^ 

"" ^' o o 



' o 000 

'"00 
■^ '^oo 

^ 5 00 

) o o ^ o o 
>o o O -C,^ 

>°-oSS 



o§ > Co 

§ «- ° --a 
p a 



00 

- JO c; 
)00 o 

-lo-o'o 

< U^ — I 10 — c _ . 



000 
—•00 
Soo 



o o 



121. 



STATISTICS OF INCOME 



:5a 






I g S3 

o a "^ 

— iS-M 

■w a o 



oPh-o 

o 



C3 



D C^ i-H lO CCO 



O5CO00^H00O5^HCT)C^i^ 



If 



O rt OOO > 






T-l lO CO O «3 CO 00 c 



CqiOCO'^'^OOOiO-^fM 
■^ O t^ 00 -^ CO i-< 



OOCOi-l C<l 



l^jap 



Ion 



S-S- 



w M a; 
.C >-i O " 



as 

.2 3 



cs a> 

el 






1— II— iCOOS^t-^iQCDOiO 









r- 05 01:^ COCO Wi-H 



Oi CCt-00 i-H 



r- M o c^ (N t- o c 

C^ O «3 >— I 00 o t-- e 



. 00 lO -^ 00 



^2 



00-— iCOiOOOtNO*-- _ 

(o oT i-T iCio lo of lo" lo 

€^ ^ Tji C^ CS CS <-< C^ 



:3 *-< 3 



1— lOi-lOCO^-rHCCCO 

CDiOOOOCOI^OtMrH 
i-H 03 »0 T-t CO <-• 



OOCS ^ M 



5«B 
15^ s 






r^ooo05coi— ii-tcsioco 

000 05COI^'--'l"^l^'30«5 
,-(.-iO<-Hi— lOOrJiCOCSJt^ 



COPOTHCOCiC^OOOlMas 
t^OiCOI>-OCOO>-^l^-0 



CDOCOt^OOCO'^O^^ 
(NuOCOOCOOi'— (OOCOCN 



CS 1-1 ^ 1-1 >-< r 



cciNCNoair^r^i^-ooio 

OCO-^-— "OOiOcOi— tt^i-H 

rt<Oa500iC^coi^ 



C<l<NCS00yDiOO'O(M-^ 

00X)I---i0Tt<0ilM'OO'-i 
0»000t--05"^'— IO5C0 



I>-CCOOCOfO'-iOt^'-<u^ 

oor^«::'cocscoooco»oco 



lor^oot-^r^-^Cit^-— ICO 



M^iOOiOlcO-^tMCOTji 
OOCOCSi:OCOCO«-Hi-lrH 



t^ C^ rl i-H 



cc^crT 

00 .-I 
OOO 

od"o 

CO r-l 

OO -^ 



Ti'i 00 



CD 00 



o -^ 

<N ^ 






t: g g *=i ^. o o o S 8 



o o 



STATISTICS OF INCOME 



121 



o o 

op 



OuajCo.SPc.SO 

^^ O Q^^ ^ ^ ZJ 



|^2S.s§§.ai 






Sr^ C^l CD CO 05 to -^ 
o r^ -* (N 1-^ i^ "J^ 



CDOlOliOOOOCOCO 
CDCOCOOsOOO'— 'O 



C^ CO <M (N 



t^rfiiOC003l>-COI>- 
■ — — 05 C^ 

o'er 

,.v ^ — ^ — ^ --< cc 
■rpoocO(^jt--cocc>i:^ 

00 T-( 

"1 c^ 



Tt^ CO to O CN CO c 

00 i-T^jTcirr-rar: 

co-^OJoo^oy^-— tCO 



iO00"^'O'-Ht--00'-' 
''^ t- rf< -^D tM O r 

co"io t^ofo u-Tc 



CO CN ■^ C^ »0 CO 

Tff 1— ( cc a> Tj< -* 

O CO '-« t^ lO 



t-o 



Tff^cca>Tj<ooitro 



cococs-^coiccooo 

»O<NCOt^CO.-iCi0i— I 



Oi'0»0»-'D0005000 

r->-Ht^coco'— "10.-H 

je ■— ' CS CO Oi C-) _ 

locot^coci'oas'-H 

COCSCOiOt-HO'^iO 
COCOCOCOTt^iOrfTt* 



C5t^O0Tf(N00QCi'<ti 
C^COtOiOCOr-HCOiO 

'^j^ cfT lo o of lo o >o" 
CO .— I ^ rH Tt^ crj t-- ';d 



o o-^ 
t- i-i m 



^OtO!N^^■^C0y^'O^ 

l-Ht^Tj4lOCO-^C^I>. 



lOlOTt^t-HTjIiOCOO 

O-^O'^COt^I^O 

oo-^r^cotN":M>---i 



r-iiMooiO'O.-'cor^ 

t^TjiiOt'-C^OOOCO 



O 0=0 r-H ,-< -V 
■^ CO 05 to r-( T— ( 

r- Ci CO CO 00 — I 
t-Tio irf ta^—Tco" 

■<^ tC O Cs| CO CO 
b- Uj 00 I> --H rti 

00 lo — Too lo 00 

CO O CO 00 co_ 
<;o lo -^ Oi CO 



oa 



(K H 03 ^-i rt cu d 



OOCOOOC^l.-1-^OO 
lO O-l 00 CC Oi CN lO Oi 



OCf:cficoOTt^--HO 



<-ICOCOCOCDCDiOI>- 
t^O'C'T^cOCOt^CO 



00 O ^ 00 '«*' 1^ ' - 
OCO'-f'-HiO-^.-iCM 



01C0i0Tt<OOC0i0 

CO t-T 

-sO CM 



lO O '-H 1— I CM CO 
CO CO CC --H O CO 
t- 1>- CO -^ Oi 03 

00 o 00 oTtCV 



lOOOTt^'-HCDTpOl 

OOCX.^CftOiOi'-^t^'— < 

oscooo»oooioi^co 
IV '<:^" r^ t^ oT »o 00 o 

OO'^'^OOCOt^COiO 
r-icD'-HiOiOOooO: 

uf oT to' ctT t-T ic" r>r lo" 

CCO'^'^CM'— 'COCO 
t^OOCOOOOlI^-CO'-t 

CO 0(5" '-^ 00 lo to" CO oT 

CMCCt^t-OOtOt^OO 

</» 



C?S ^ 00 01 Tt^ o 
CO O •'^ lO o o> 
Oi 00 rH O l^ CO 

co" M*" oT cc" -^ co" 

Ol O iC O C^ CM 

OO COOCM --H 

CO Tf O CO CS lO 

lO «0 t^ CM 00 O 

CM'oTaToo CO o 



t^ CO 

oTcT 



coi--r^00OicD00Cs 



(/^ 



iTD TT^ coir- ' 

CO O CD "<*< 00 O I 

occco^5odod»oo6 

COCOCOCD'O-^^O 



S I) o ^ a '^ C ' 



* Oi r- ( -q^ CO Oi lO O- 

3 r^ CO CO CO CO CO CO 

S O O CO CM CM to CO 

r cm' cT cjT co" r-T cm" CO 

> CO O O O t- T-^ CO 
) 'IM OJ CI CM ■— I Ol C^ 






cocccDooor-coco 

lO C^I l>- Cj Ol 05 00 CO 
CM-^iOi— «iOCO00C3i 



1— (i-'t— OiCCOCMOO 
rt^iO-— iCMTfii^OOOS 

cococococococ^^co 



cot^ooosoi-<CMeo 

^rtrt_^CMC^CMCM 
03 C^ 03 O) O) O) 03 Od 



cocoTt*oa>cM^'-< 

lOuOTj^rJicOOOOCO 

OOOOCMt-COTprriCO 



t~»'-'COCOOOCO»OtO 
Tt^CC^CO'-'OOCDCM 

lO40l-Hl>"r-l^t^CM 



CD^CO'^OCOt--l>- 



aiaiCM--Hi^cMcoto 

CMC^4TPC^t^I>-^iO 
CMOOOOt^tMtOr- 

C^ I>r CO CO O O 00 CO 
00CMO5COCN)00CMO5 
■-H O CD CO' 00 00 CO I-- 

CO rjT i>r oT cm" c5" i>r cd" 
eoThcOTf^ic-^CRoo 



CO CI t-- CS 'rJH I - ,-1 o 



5 05 t— C) O O c 



coai'«fThcsit-oiC3 

CMCOCO-^'^OOOOt-- 



o-^ot^a-cMcooi 

■^COCDQ0>J<l>-»-HcO 

CMcowcjiodcor^'^ 

'<t^COCMC^CO»OCOCO 



lOt^i— Ir-HrH-rJHOJt-, 



rJC'-OiOs.-tOO'^ 

O-^uOiOOOOcoCM 



C4 -^ O 1^ CO CM CM to 

<— It— oo»ooooocono 



lo -"^rw oo 1-H CM '«*i 



lO O O CO CO Oi 

>0 CD 00 Oi 00 O 

o 00 r- oo ■v t- 

--fO cm" CO CO of 



CMCMOSCniO'Tt<^Tt* 

OOSOSir-ODCOOCM 

'^j^cMi— cooicoor- 

cm" CO or -yT CD oT O" CO 
i-HOOOCOOOOOOiO 

oicDcoooc-osoor- 
cm~cocm"cm" cm"*^ 



t-OOOCCCMCOTf.— ( 

t-i-iOiCTiOCOOiTf* 
r— IQCDCSTTCDr-CO 

cM"crcrcM"cocM^Tj^i-r 

CJiCO-^i-HOOOOCD 
OO-^CMOOOO'-iCJi 

looTt^'t^orcM'orio' 

■^CC'^COCOr-lCM'"^ 



lOOCiCSCO'-HCMCO 
CO-^TtiCM-^-— 'CSCO 
OCMtQCOi— lOOCO 



Tt^OOOCOOlOOiC'^ 
I— tOiCOOOOCDC5<M 
OOCMCO-^--:*HCOTPtO 

cooTcTr-roiOTp'co 

0'->rf<t--TflCOTJ1t- 

1— (CO'^tiCO'^^CO'^ 



cMooosoou:;t-tor- 

I— 'tOCO'— iTjHTj'CXJt-- 
OOt-C-JCOtQtCOUCO 

CO oT oT CO cr o oT tc' 

OCMt-^i-HOlt-t-OO 

t^r-iOTf'^i— (co»o 

c^or-^odoToocoar 
»ot--ooor-»05r^'— ' 

r-tcO-^Tt^'^rHCOO 



; O CO r-, 00 Tf' .-H 



iOC01>*l>-CO'<:J'CDCD 



CDCOt^CMt-lOCOOO 
CO'-HCOOSCDCMOi"^ 
0>C0C0O0:tPOC0 

i-T cm" cm' cm" -"-T rH cm" cm" 



i-HOOOCOOOCT>»OiO 
COl^CMOOOit^COOs 
C0TrCM0i>-HOC0»O 



COCOCOCMCOCOCOCO 



COh-OOOSOrHCMCO 
^H.-l.-i,-<(NCMCMCM 
O^ Oi Oi d Oi 0> Oi o> 



lCu:!t-iOiO'«**CDO 

Tt^rt^^tOt—OOOCO 
OiiOr--COCMTj*tOCM 

nn" oT cm" o" o oT ^" t^ 

COOS"<*^C50050S'-i 

COi-^r-(1-HrtCOi-tCM 



OOiOO'— lOlOiTt^OS 
"OOSOSCOCMOCDCO 
OcocOOiCDCcOOO 

00 o-i" oo' gT TjT CO O-i OA 
CMOOiOr-HCOOlCM 
OS Cv| O "*< i-< o c^-i »o 

CM r-n" i-T rH CO cm" i-T 



COOCOtO^tOCCOl 

r-<tOTfr-»OOt--t^ 

^--HOiCMCOC^^COiO, 

cc" co" to o TjT TjT o »o 
OSOtOOi-HCOOO 

tOOOlCOOCOr-HCO 



^ CO ^^ CD C^^ ^ CO CM 
CO"— "CMOOCDOOiOf- 

cdtOt^CMCOCMOiO 
lOiOrJ^'^iOtOTt^iO 

tCOTOr^t^cocoo 



tOOOOOiOOCOtOCO 
COCO-^iOOOOOCMC^l 
CDOOOOOOCOCOi-HO 

■^ oT cm" tC 00 cm' oT r>r 

T-|-<:t^OtOCOC<)COCD 
</^C^ CM 



' Oi O to 00 --H T-H 
I CM t- -tjl O --< r-H 

5 lO CM CM CM 



CDCMI-^OOCO-^OCO 
coco-— >OiOf-T-(CM 
tOiO-— iCOCOCMOO 

"^ »o oTi-Tco'to'co t^ 



COrJiCCTr'TjHOOI^CO 
OiCi»Of-i00iOOt^ 

oi*ocM»o.— «r— t— «o 
•^ t^ ■^ oT ■^'" oi" ■'i^ t-^ 

Tt^CTiOlOiC^CMCOCO 
t^OSCOTj^iOCMCMOi 



OOCCtDOiCOlCTHt— 

«— •t-^—'Ciooior'-co 

F-HCO'^J^^cot-O-^ 

oo-^oToooccooco" 

OOCO^OO'^l^OS'-H 
O "Tt^ CO 1 - CO CO O 1-H 

CM* iro oT -^ oT c^ lo r>r 



•— "OCMCOt— CO.— <0 

^CMt^f-iCD— (COCO 

OCMcor^oo»Oi-<io 

CO CM CO 00 cm" to C^r CO 

coco»oor-oco»o 

OOtJ<»OCMOOCOCOO 

CM~ to" O »0 oT cm" »o" 00 



tooor-<-icor- iTPCM 

CO CO C^i t>^ CD I^ O OS 

TjiTtHiOiO-^COtOrt^ 



ocor-cDC^jiOTt^oo 

OSOStOCOCOTt^iOCO 



CDCM^-COOS.— it-OO 
O.-'CMCOCOCMOCO 



eDt-C00>O<-fCMC0 
,_,,-iirt^CMCMCMCM 
03 O^ O OS OS Os Oi Oi 



122 



STATISTICS OF INCOME 



=3 

a 

'■+3 

a 
o 
U 



CQ 



s> o 









. Tt* ^ Oi O '^ ^ 
H O 00 CO Oi <M O 
>'^ (M (M t-GO ^ 

r (n''^ 00 ^ i>^ lo" 



o o 

op 



P-( S &■ 2 -S O d .H 



i.aal.si 






^ ra ft 



r-K " 



f^S*o.So.So 



w a» a> t □ QJ ci 1 

|^MO.afl.s 



OOrf''-HOt— (NO 
J>-t~-COOC^I>-COCO 

»-''" i>r oT to" TjT ^ irT t^ 
00 (N r^ '- 00 r^ CM 1— I 

Tt^Ol»Or^TfalOOOO 

c-f o otT «5" ci" i>^ oT irT 



■^OOCOOO-^00 
CCC^TfOt— CSOQiO 

r-T t-T CD <n" ^ ^ C-T o* 

1-H i-H r-( CO O -^ CO 



iO?DCO»OOOOTt*C^ 



•-'coc<)a:>ThOOiTj< 



O Oi ■^ t* 05 O Oi "S* 
lOl-^OOOOODOSOO'-H 
OOr^CDODOSi-HOO 



•-icoco^iooo^cn 
oooooosor^'— ICO 

1-HOO— itN-HOO^OO 



OiOCCOCC»Oi— I-"!}*©! 
OiOOl-^OCOCOCO 



CO CO CO c^ 0:1 o 

ZD ^ -rf r^ ^ en 

o o i-^ C^ iO o 

Cq'oOOO coo' 
rH t^ (D O CO f-H 

.— t 03 CO lO f— I _^ 



D05 CO -^ 00 



OCOCO'^Tt^iOOOOi 

^oocot~-oot-*c^ 

<0-<4<Cil>-iOCSCOCO 



0500COCOIOCOOJ»0 

loc^coosoor^coos 

(NtJ^-^COOOOO-^-— t 

-^ 00 cs" 00" r-T CO CO i>r 

tNOr-iiMOOCOOOiO 

osoor^ojcor-ooo 
O i-T ^ oT CD cs" co" oo" 



t^OO!McOOOE^Ot^ 
Q00COiM--HCOi' ~ 



OC^00'^l>-'-<(MO 

t-^ 10 r^ (N* --r CO i-T TjT 

lO-^iOiOCOcOC^CO 
CDOiOscO'-iiOcOOO 

o' •-h' o" ^TjT tC CO r^"' TtT 



CDcDU^iMCOOOSC^I 
CD.-HOiCNO-^'-'iO 
CSt^<N--tcOOt--I>- 



t-HCOO-— 'OJh-Oi'-H 
00i0r-00'-«cDO05 
iOI^cDiOOO<MOl-- 



H CO (N ^ coo ' 



OOcDOOCO^OSCOO 

oocDr^o»ocoouo 
co-^co-^cocscoco 



10 CD -^ CO «5 CO -^ I 



So <-< -^ ^ cs »o C*J 
CO o -— ' CO r- r^ CO 

CO-^rHlOUjlOOlO 



«or*ooo>0'-<c^co 

0>000>0>0^010 



C0Tt<C0(MC0C0-^O 



CO 1— I •<*< 10 c 



r^ooocococc^co 

COlMOt^CDCOO^ 
(MCOOOCO-^^t^CN 



(M.-(rH(MCDC^0Or- 



CS'^COtOoOCRO'-H 
CDCa-rfiOCO'N»OCO 

CIO.-110COCNC11000 
TjT o* ^ oo" lO CD ic^ f-T 

CO-— '-^COCDCOOOI^ 
CSCO-^OrJ^-^r-Tj* 

-rjT-^ lo" cT i>r cT CD cT 

1— (i-iC^.-(OiCOI>t^ 



O»^(MOC000i0O 

or— '-HcocDOiTPco 

-^Oi^'-iOcocoO 



r^co^c^ooic^-^ 

OOOTt^CiOlCNOOCD 
CDCNcOCDOiCOOC^ 



C^COCOCOOOOOOtN 



CDiO^OSOOOO 
00'<*'iOCOt^iOCDi-l 

05 C4 «' C> "^* CD h-^ O 
CN(Mi-lr-<CO-<J'COCO 



ocDcn-^Tt^oooco 

OcDCD-HOOCSM* 

r^iocoTT<oOi— losoi 



005tOc005*OiOCO 

COOSt^COOO'-t^iOCO 
r-i(NcOCOOOCiOCO 



OOCOrfOSOiOO-Tj^CD 

'■a^Oir-r^'OOiosco 



CO »0 10 CO <-H 1-1 c^ 



CD (M 00 Ol •— » 00 
CO O CO !>• CO C5 

10 lO -^ o o 10 



O CD C^ CO O CD 
OOCi 00 OS ^ 



OCOCOOOO'^t^CO 

COCOOOtN-— '>— '"^CO 
rHt^t^OiOOO'^CO 

rC -h" o cT t-^r irf c^ cT 

OOOO^OOOOOCIC^CO 
-**<.-liQO'*CDOSCO 

«ft * * -. - -. - 

l-H .-H C^ ^ .-( (N 



.— tCOT-(CO»OCOOOiO 
OiOSrtHOOCOOSOOt- 
cOOi'Ot^cO'^cct^ 

'"h" oT oi" "TjT -^ lo" oT c^f 
Oiosr^coooocoh- 

t^05C^t^I^"<t>rt"CO 

Tji"co cTt-^oToTod'cs*" 

CS CI <M (M r-< r-* !M 



r^c<»ooir^-rfcoo 

(Mt^OOXJCDCDC^r^ 
CsOJOJOOOJCicOOi 



OOdOiiOCSCOOit^ 

■^Ococot--Tt<c;io 

■W- C<I (N CO <M i-H C4 C-^ 



OOiCr-iNNt^'^iO 
COC^»OCDCO'*COI-* 

(>r t-^ 00 cT cs' o CO o" 
cocD'-HCOOi«^r--co 
c^ioc^r^oioo«o<— I 

CO CO cTco" —r<>r t-T cT 

t^cocoosoiocsoo 

^■CSCSCOC^'-'CMC^ 



Tficoi'-'ooeso 

.-HtfOTPCDCOiO-^OS 

O r-^ <-^ o »o CO c^i CO 

t^WCOOOCDiOCDcO 



TfOrf'-'CO^Ot'^Cl 

■^ ko c^ CM •-* r -■ — 






;OOi CO 


t~ 


»0 CM uO CO 




CO »0 03 


2 


t-co t^ w 

CO CO *«< CO 


CM C-q rH 


<N cs o4"cf cs 



C0co^-.00»-^0'-^C^J 
(N-«1'(NiOC^r-(I^00 
-—T^Ot-COt^t^OS 

lo'cT ■^"' i>r tC oT u^T CO 
-xj^^r-cooO'^ico 

0000O0000iOl>.0i 

od" lo" TjT tC (>r 00 00 cT 

Ol'^-^t^OOOoOOl 



t^iOiM^OiOOJO 
■'^OOO'-iOiOCO-^ 

i-T lo" i>r 10 oToo of '-5' 

COQ0OiCD'-iur:O5'-< 
CDtJ*COCOOCDCOOO 

■^ i-T CD lO' C^' ■^ CO co" 
OOOOCOOC-lCNTt^ 

COCSJCO"*OOSOO.-t 



■^OOCOCO^-'OOOO 

or--— iOioot--oooj 

COCMOOcOCOOOiO'^** 

CD -^ CO i>r ^ od' ccT -^ 

OOt^fNC^COOCOr-i 

r-CD'^OOt^'— tCDOO 

10' lo .-T t-^ 01" ccT t-^ cd" 

OCO'-'iO'— ti— .co-^ 
CStMCOCOOiOOt^O 



Oit-COOO'^t-Ot-H 
OOCSCDOOOC^OiO 

'-H»-*ocot^*'-Hr^cd 



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$1. 303, 454 

17, 390, 723 

23, 978, 936 

15, 271, 104 

16, 985, 239 

4, 771, 750 

7, 376, 137 

8, 139, 710 


$13, 545, 372 

18, 238, 657 

9, 811, 172 

11, 203, 149 

2, 273, 498 

1 19, 946 


$1, 303, 454 
3, 845, 351 
5, 740, 279 
5, 459, 932 
5, 762, 090 
2. 498, 252 
7, 356, 191 
8, 139, 710 


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2, 895, 744 
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$1 ,000,000 to $1 ,500.000 

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

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as 



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STATISTICS OF INCOME 



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STATISTICS OF INCOME 



161 



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CO I 1 1 1 1 1 1 1 IS 
e^" 1 1 1 1 1 1 1 1 1 cf 

S"" ; :£ ; I 1 i ; 1 :s? 


to 


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OO 1 1 1 1 1 1 1 1 1 £; 

en 1 1 1 1 1 1 1 1 1 o 

^rH 1 1 J7~ 1 1 1 1 1 1 I(m" 


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^CO" 1 1''^ 1 1 i 1 1 1 1 t^ 

" i 1 : i j i i i i^ 


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t- 1 1 1 1 , 1 1 1 |cq 
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t^ 1 1 1 1 . 1 1 1 1 r-l 

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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 

$5,000,000 and over 

Classes grouped ^ 


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r-( --t i-« lO CO r-l (M CO CO C* C^ r- 1-H ,-( 



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(M oQiO'^iOO'-iiOCOOlOC^Oi— (OOSOJt--OOOOC^)C^r-T-H»-H(NC^ 



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162 



STATISTICS OF INCOME 



CO 05 CO 03 O »0 1^ 

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STATISTICS OP INCOME 



163 



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" CO lO t^ CD lO O ^- OO CO •-' CO CO 00 

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STATISTICS OF INCOME 



167 



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cot-^OfCoeooiooco'OioiOf— ir-coc»oooccr-iO(Mt^Tj< 
co" oT r^ c^ c5" c^ o" lo o ti^ -^ oT ^^ CD ^^ r-T lo CO lo ^^ oi" o" lO 

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168 



STATISTICS OF INCOME 



CO ICO IN ICO I GO I r-H Oi CD Ir^ r^ Tt< CO lO O (N O -^ C^ ^ O 1-1 Oi 00 ^ OS -^ 
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STATISTICS OF INCOME 



169 






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170 



STATISTICS OF INCOME 



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STATISTICS OF INCOME 



171 



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STATISTICS OF INCOME 



173 



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174 



STATISTICS OF INCOME 



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STATISTICS OF INCOME 



175 



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176 



STATISTICS OP INCOME 



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1 1 1 ! ! 1 1 1 ' ! ! ! IN 


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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 

$5,000,000 and over 

Classes grouped 2 


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t^ COOGCOt^i-<OOCDOCOCDCOXCO-^-?*lMO!MTfOOCOCOO 

lo" oT^coo arort--rr-T coo 00 i-4"co c^^ocol>^co^1-^^^ClO''^c^'--^ 

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849, 781 
461, 983 
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864, 139 


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39, 126, 714 
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$1,368,867 
69, 305 
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25, 633, 750 
31,445,324 
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$1, 932 
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7,931 
18, 727 
13, 024 

6,414 


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$1,000 to $2,000. 

$2,000 to $3,000 1 

$2,000 to $3,000. 



STATISTICS OF INCOME 



187 






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STATISTICS OF INCOME 



197 



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198 



STATISTICS OF INCOME 



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Total tax 


»OQ105 CO 

57^00 o CO S^ 1 1 1 1 1 i I- 1 1 1 CO 


i 

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Tax on 
capital net 

gain 

(12}^ per 

cent) 


. O I 1 1 . 1 1 . J , t 1 CSI ■ 
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■^««. ^^ 1 1 1 , 1 1 . 1 I 1 


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CO 

5 


a 

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a 

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2 
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a 

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W 


Capital net 
gain from 

sale of 

assets held 

for more 

than two 

years 


1 U3 1 1 1 1 '. 1 '1 1 '. 1 1 05 
1 t^ . . I 1 r 1.11,0 


CO 


Interest on 
Govern- 
ment 
obligations 
not wholly 
exempt 
from tax 


rHOOOS iirii.iirilO 

rooM< i..i,..i..io 

05Wi-< iii.i.iiiico 

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1 

> 

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ifi 1 1 i ; ; 1 ; ; 1 1 


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8^8 i ; i i ; ; ; i i ;° 

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CO 


Prior year 

loss 

deduction 

from net 

income for 

net taxable 

income 


;:::;;; 


i 


Net income 


to fq 1 1 I 'r '1 1 1 1 1 1 CO 
t>rcO05" i 1 1 Co" 

j^i^ coofT^iii'i'iii'CO 

^~^a^ ^^ 1 1 1 1 ; 1 1 1 1 ! 


05 



CO 


2 


1 ^tO*OCOC^'r( 


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CO 




•3 

8 
5 


$80,000 to $90,000 

$90,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$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,">W,000 

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

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

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

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

$5,000,000 and over 

Classes grouped 2 - 


1 

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STATISTICS OF INCOME 



199 



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200 



STATISTICS OF INCOME 



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STATISTICS OF INCOME 



201 



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o o o o o o;^*^ 
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202 



STATISTICS OP INCOME 



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STATISTICS OF INCOME 



203 



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



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


19161 


437, 036 
3,472,890 
4,425,114 
5, 332, 760 
7, 259, 944 
6, 662, 176 
6, 787, 481 
7, 698, 321 


$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, 336, 212, 530 

24, 840, 137, 364 


$14,412.00 
3,931.00 
3, 599. 00 
3, 724. 00 
3, 269. 00 

2. 939. 00 
3, 143. 00 

3, 226. 70 


$173, 386, 694 

691, 492, 954 

1, 127, 721, 835 

1, 269, 630, 104 

1, 075, 053, 686 

719, 387, 106 

861, 057, 308 

663, 651, 505 


$397.00 


1917 . . . 


199.00 


1918 


255.00 


1919 


238. 00 


1920 


148. 00 


1921 


108. 00 


1922 


127. 00 


1923 


86.21 







ALABAMA 



19161 
1917. 
1918. 
1919. 
1920. 
1921. 
1922. 
1923- 



2,097 
21,844 
38, 988 
40, 789 
52, 984 
43,009 
43, 612 
51,049 



$18, 469, 010 
73, 508, 562 
121, 250, 953 
133, 470, 965 
156, 604, 933 
117,108,806 
126, 908, 473 
159, 064. 390 



$8, 807. 00 
3, 365. 00 
3,110.00 
3, 272. 00 
2, 956. 00 
2, 723. 00 
2, 910. 00 
3, 115. 91 



$175, 989 
2, 023, 984 
4, 431, 563 
4, 668, 465 
4, 482, 805 
2, 713, 826 
2, 892, 298 
2, 840, 975 



$84.00 
93.00 
114.00 
114.00 
85.00 
63.00 
66.00 
55.65 



ALASKA 



1916 1 - 


243 
4,570 
7,606 
9,427 
9,899 


$1, 878, 419 
10, 549, 506 
15, 434, 987 
18, 862, 034 
19, 400, 775 


$7, 730. 00 
2, 308. 00 
2,029.00 
2, 001. 00 
1, 960. 00 


$17, 022 
132, 769 
316, 859 
357, 783 
248, 605 


$70.00 


1917 


29.00 


1918 


42.00 


1919 


38.00 


1920. 


25.00 


1921 2 . . 




1922 2 












1923 2 

























ARIZONA 



1916 1 ' 994 

1917 12,264 

1918 ' 13,701 

1919. 1 20,495 

1920 .! 24,812 

1921 ' 18,477 

1922 20,079 

1923. ..., 22,899 



$11, 777, 241 
39, 635, 508 
41, 579, 450 
61, 434, 347 
67, 280, 486 
48, 310, 197 
48, 459, 738 
59, 526, 474 



11,848. 
3, 232. 
3, 035. 
2, 997. 
2,712, 
2, 615. 
2,413, 
2, 599, 



$191,519 

1, 019, 262 

1,724,116 

1,816,899 

1, 325, 905 

516, 637 

687, 026 

603, 100 



$193. 00 
83.00 
126.00 
89.00 
53.00 
28.00 
34.00 
26.34 



ARKANSAS 



CALIFORNIA 



19161 - 


2,255 
17, 839 
20, 612 
33, 556 
38,113 
33, 830 
32. 072 
35, 788 


$17, 683, 678 
68, 296, 287 
76, 354, 037 

123, 704, 361 

118,060,710 
92, 616, 903 
95, 625, 678 

109, 793, 634 


$7,842.00 
3, 828. 00 
3, 704. 00 
3, 687. 00 
3, 098. 00 
2, 738. 00 
2, 982. 00 
3, 067. 89 


$157, 513 

1, 848, 177 
3,269,477 
4, 237, 673 
3, 268, 450 
1,866,164 

2, 314, 409 
2, 050, 416 


$70.00 


1917 


104.00 


1918 


159.00 


1919 


126.00 


1920 


86.00 


1921 


55.00 


1922 


72.00 


1923.. 


57.29 







19161 


21,208 
182, 232 
206, 471 
266, 720 
396, 973 
386, 082 
420, 923 
517, 109 


$228,324,945 

632, 608, 546 

701, 850, 380 

981,170,941 

1, 329, 006, 594 

1, 168, 021, 448 

1, 357, 524, 621 

1, 697, 902, 803 


$10, 766. 00 
3,471.00 
3, 399. 00 
3, 679. 00 
3, 348. 00 
3, 025. 00 
3, 225. 00 
3, 283. 45 


$3, 595, 636 
20, 355, 424 
36, 070, 926 
48, 983, 856 
50, 447, 505 
36, 438, 432 
43, 778, 932 
39, 958, 780 


$170. 00 


1917 


112.00 


1918 


175. 00 


1919. 


184.00 


1920 


127.00 


1921 


94.00 


1922 


10^.00 


1923 


77.27 







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. 
' Included in the State of Washington. 



204 



STATISTICS OF INCOME 



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

COLORADO 



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


19161 


4,435 
40, 627 
54,160 
57, 526 
74, 198 
69, 676 
67,463 
72, 366 


$53, 854, 130 
137,853,875 
159, 487, 951 
191, 001, 999 
219, 277, 184 
174, 490, 980 
184, 572, 407 
200,572,724 


$12, 143. 00 
3, 393. 00 
2, 945. 00 
3, 320. 00 
2, 955. 00 
2, 504. 00 
2, 736. 00 
2, 771. 64 


$1, 055, 758 
5, 184, 948 
5,844,925 
7, 196, 593 
6, 766, 900 
3, 862, 862 
4, 869, 555 
3, 267, 732 


$238. 00 


1917 


128.00 


1918. 


108.00 


1919. . 


125.00 


1920 


91.00 


1921 - 


55.00 


1922 


72.00 


1923 


45.16 







CONNECTICUT 



1916' - - 


9,713 
64, 472 
86,489 
110, 409 
148, 195 
123, 269 
128, 431 
149, 820 


$133, 858, 341 
249, 186, 724 
295, 617, 840 
347, 929, 674 
451, 737, 702 
343, 017, 180 
401, 720, 143 
473, 804, 719 


$13, 781. 00 
3, 865. 00 
3, 418. 00 
3, 151. 00 
3, 048. 00 
2, 783. 00 
3, 128. 00 
3, 162. 49 


$2, 824, 846 
10, 595, 737 
17, 690, 343 
16, 833, 829 
15, 774, 598 
10, 633, 045 
13, 130, 562 
11,199,184 


$291. 00 


1917 


164.00 


1918 - 


205. 00 


1919 . 


152.00 


1920 


106. 00 


1921 - 


86.00 


1922 


102.00 


1923 


74.75 







DELAWARE 



1916' 
1917. 
1918. 
1919. 
1920. 
1921.. 
1922.. 
1923. 



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

18, 937 
15, 889 
17, 141 

19, 202 



$57, 798, 410 
56, 459, 176 
48, 358, 031 
62, 901, 249 
55, 633, 321 
43, 676, 893 
53, 981, 068 
57, 186, 685 



$42, 941. 00 
7,029.00 
4, 723. 00 
3, 917. 00 
2, 938. 00 
2, 749. 00 
3, 149. 00 
2, 978. 16 



$3, 695, 605 
9, 350, 461 
7, 158, 522 
7, 495, 453 
2, 122, 025 
1, 284, 365 
1, 833, 712 
1, 402, 093 



DISTRICT OF COLUMBIA 



19161 
1917. 

1918- 
1919. 
1920. 
1921.. 
1922.. 
1923. 



6,808 
33, 737 
50, 776 
88, 616 
109, 730 
89, 966 
77, 923 
75, 796 



$67, 334, 621 
113,499,332 
154, 963, 835 
234, 959, 904 
299, 802, 574 
248, 345, 804 
231, 328, 739 
284, 622, 234 



$9, 891. 00 
3, 364. 00 
3, 052. 00 
2, 651. 00 
2, 732. 00 
2, 760. 00 
2, 969. 00 
3, 755. 11 



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

7, 704, 564 

8, 336, 587 
8, 083, 050 



FLORIDA 



19161 


1,779 
15, 336 
19, 102 
31, 107 
42, 210 
42, 249 
41,531 
49, 591 


$17, 401, 202 
54, 378, 496 
63, 681, 401 
107, 362, 976 
141, 105, 124 
119,557,316 
132, 047, 020 
156, 500, 260 


$9, 781. 00 
3, 546. 00 
3, 334. 00 
3,451.00 
3, 343. 00 
2, 830. 00 
3, 179. 00 
3, 155. 82 


$322, 636 

1, 584, 917 
2,367,463 

4, 363, 089 

5, 242, 705 

2, 929, 409 
4, 059, 859 

3, 693, 955 


$181. 00 


1917 -.- 


103.00 


1918. 


124.00 


1919 -- 


140.00 


1920 - -- 


124.00 


1921 . 


69.00 


1922 


98.00 


1923. 


74.49 







GEORGIA 



1916' - 


3,444 
38, 252 
39, 073 
58, 930 
73, 325 
67,719 
69, 988 
71,341 


$32, 992, 965 
137, 77,'i, 612 
148, 366, 439 
219, 471, 959 
22S, 619, 716 
180,311,466 
199,432,531 
222, 888, 344 


$9, 580. 00 
3,601.00 
3, 797. 00 
3, 724. 00 
3,118.00 
2, 663. 00 
2, 850. 00 
3, 124. 27 


$378, 062 

3, 250, 342 
7, 077, 184 
9, 134, 092 
7, 697, 693 
3, 892, 645 

4, 557, 769 
3, 766, 159 


$110.00 


1917 


85.00 


1918 - 


181.00 


1919 


155.00 


1920 


105. 00 


1921 - 


57.00 


1922 -- 


65.00 


1923 


52.79 







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



STATISTICS OF INCOME 



205 



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

HAWAII 



-Continued 



Year 


Number of 
returns 


Net income 


Ta-x 


Total 


Average 


Total 


Average 


1916' 


1,144 
3,131 
4,242 
8,136 
13,715 
11,481 
11,597 
12, 421 


$20, 362, 022 
21, 888, 755 
20,054,940 
33, 164, 366 
55. 572, 896 
37, 840, 014 
37, 122, 696 
42, 829, 250 


$17, 799. 00 
6, 991. 00 
4, 728. 00 
4, 076. 00 
4, 052. 00 
3, 296. 00 
3, 201. 00 
3, 448. 13 


$366,802 
1,174.831 
1,857,352 
2, 145, 194 
4, 075, 539 
1,451,776 
1, 387, 398 
1, 319, 276 


$321.00 


1917 


375. 00 


1918 


438. 00 


191fl 


264.00 


1920 


297.00 


1921 


126. 00 


1922 -.. 


120.00 


1923- 


106.21 







IDAHO 



1916' 


756 
16,414 
19, 249 
21, 448 
25, 755 
22, 976 
23, 369 
25, 012 


$7,927,064 
46, 465, 514 
55, 954, 296 
65,472,540 
67, 391, 639 
49, 737, 718 
51, 166, 793 
58, 393, 333 


$10, 486. 00 
2, 831. 00 
2, 907. 00 
3, 053. 00 
2, 617. 00 
2, 165. 00 
2, 190. 00 
2, 334. 61 


$140,496 

839, 646 

1, 493, 518 

1,475,023 

1, 086, 614 

493, 658 

478, 706 

426, 196 


$186. 00 


1917 


51.00 


1918 


78.00 


1919 


69.00 


1920 - -.- 


42.00 


1921 


21.00 


1922 


20.00 


1923... 


17.04 



ILLINOIS 



1916' 
1917. 
1918. 
1919. 
1920. 
1921. 
1922. 
1923. 



37, 525 
319,497 
366, 918 
422, 229 
542, 467 
611,558 
614, 449 
676, 489 



$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 

2, 272, 960, 122 



$12, 906. 00 
3, 505. 00 
3, 424. 00 
i 938. 00 
3, 386. 00 
2, 999. 00 
3, 137. 00 
3, 359. 94 



$10, 947, 250 
49,103,261 
84, 560, 642 
99, 398, 236 
85, 409, 203 
68, 574, 351 
77, 196, 407 
62, 880, 129 



$292. 00 
154.00 
230.00 
235.00 
157.00 
112.00 
126.00 
92.95 



INDIANA 



19161 
1917. 
1918. 
1919. 
1920. 
1921. 
1922. 
1923. 



7,004 
85, 021 
104, 581 
130, 383 
189, 587 
150, 300 
153, 469 
178, 831 



$74, 637, 683 
261, 265, 426 
325, 549, 440 
417, 323, 251 
556,061,991 
406, 242, 138 
426, 365, 818 
510, 507, 072 



$10, 656. 00 
3, 073. 00 
3, 113. 00 
3, 201. 00 
2, 933. 00 
2, 703. 00 
2, 778. 00 
2, 854. 69 



$1, 165, 961 


$166. 00 


5, 978, 782 


70.00 


11,456,898 


110.00 


13, 541, 245 


104.00 


15,780,124 


83.00 


8, 973, 653 


60.00 


9,578,511 


62.00 


7, 882, 768 


44.08 



IOWA 



191«i 
1917. 
1918. 
1919. 
1920. 
1921. 
1922- 
1923. 



114, 
118, 
133, 
183, 
111, 
131, 
135, 



$65, 604, 874 
337. 283. 861 
450, 267, 585 
527, 163, 054 
631, 560, 789 
313, 762, 935 
359, 562, 822 
363, 242, 331 



$7, 721. 00 

2. 934. 00 

3, 786. 00 
3, 940. 00 
3, 444. 00 
2, 814. 00 
2, 727. 00 
2, 673. 57 



$518, 845 
5,445,816 
15,928,158 
15,807,707 
18, 776, 990 
5, 837, 960 
5. 466, 397 
4. 126, 470 



$61. 00 
47.00 
134.00 
118.00 
102. 00 
52.00 
41.00 
30.37 



KANSAS 



19161 


4,290 
63,065 
64, 794 

76, 451 
99, 255 
88, 785 
86,915 
86, 291 


$39, 638, 465 
202,159,002 
2)8,524,054 
264,971,649 
306, 413, 429 
217, 237, 297 
211,061,984 
215, 346, 538 


$9, 240. 00 
3, 206. 00 
3, 373. 00 
3, 466. 00 
3, 087. 00 
2, 447. 00 
2, 428. 00 
2, 495. 59 


$555, 943 
5, 428, 495 
7, 880, 244 
9,138,316 
8,351,393 
3, 392, 429 
3. 246, 007 
2,118,957 


$130. 00 


1917.. 


86.00 


1918 


122.00 


1919 


120. 00 


1920 


84.00 


1921 


38.00 


1922 


37.00 


1923 


24.66 







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. 



206 



STATISTICS OF INCOME 



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

KENTUCKY 



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


19161 

1917 


3,887 
34. 692 
47, 098 
59, 332 
78, 258 
69, 496 
69, 666 
79, 091 


$38, 506, 976 
124,826,244 
166, 350, 127 
215, 977, 422 
243, 879, 230 
192, 273, 937 
200, 048. 892 
214,415,879 


$9, 907. 00 
3, 598. 00 
3, 532. 00 
3, 640. 00 
3,116.00 
2, 767. 00 
2, 872. 00 
2, 711. 00 


$384, 497 

2, 943, 196 
7,918,960 
7,595,384 
7, 292, 098 
4, 297, 470 
4, 676, 804 

3, 723, 960 


$99.00 

8.'>. 00 


1918 


168.00 


1919 


128.00 


1920 - 


93.00 


1921 


62.00 


1922 


67.00 


1923 


47.08 







LOUISIANA 



19161 


4,517 
32,317 
33, 432 
52, 871 
69, 340 
67, 960 

66, 972 

67, 440 


$51, 274, 633 
134, 349, 180 
137, 261, 983 
201, 753, 808 
237, 109, 145 
197, 897, 146 
203, 664, 606 
213, 802, 450 


$11, 351. 00 
4,157.00 
4, 106. 00 
3, 815. 00 
3, 420. 00 
2, 912. 00 
3,041.00 
3, 170. 26 


$778,693 

4, 936, 825 
9, 353, 518 

12, 888, 655 
9, 626, 591 

5, 304, 522 
5, 353. 574 
4, 438, 454 


$172. 00 


1917 


153.00 


1918 


280. 00 


1919 


244.00 


1920 


139.00 


1921 


78.00 


1922 


80.00 


1923 


65.81 







MAINE 



1916 1 


2,823 


$30, 435, 945 


$10, 781. 00 


$371, 367 


$132. 00 


1917 


17,112 


66,950,710 


3, 913. 00 


2, 467, 852 


144.00 


1918 


25, 104 


84, 033, 212 


3, 347. 00 


4, 263, 003 


170. 00 


1919 - 


34, 578 


112,562,525 


3, 255. 00 


4, 468, 876 


129.00 


1920 


47, 717 


143, 455, 545 


3, 006. 00 


4, 892, 419 


103.00 


1921 


44, 397 


124, 628, 679 


2, 807. 00 


3, 974, 861 


90 OO 


1922 


43, 041 


129, 857, 441 


3, 017. 00 


3, 896, 892 


91.00 


1923 ..- 


48. 435 


142, 964, 209 


2, 951. 67 


2, 785, 696 


57.51 



MARYLAND 




$121,009,054 .$12,509.00 

244, 291, 849 4, 289. 00 

287, 423, 572 3, 589. 00 

3,30,111,972 3,822.00 

390; 781, 048 3,618.00 

368, 691, 062 3, 264. 00 

386, 830, 235 3, 488. 00 

401, 259, 584 3, 140 48 



$2, 405, 523 
12, 325, 524 
20, 252, 137 
21,931,984 
20, 257, 233 

14, 537, 303 

15, 363, 765 
11, 540, 437 



$249. 00 
216.00 
253. 00 
254. 00 
188.00 
129.00 
139.00 
90. 32- 



MASSACHUSETTS 



19161 


32, 291 


$474, 292, 762 


$14. 688. 00 


$10, 892, 6So 


$337. 00 


1917 


156.111 


717,512,002 


4, 596. 00 


44, 478, 907 


285.00 


1918 


209, 786 


868, 460, 461 


4, 140. 00 


81, 307, 340 


388.00 


1919 


268, 307 


1,090,808,058 


4, 065. 00 


86, 566, 938 


323. 00 


1920 


401,770 


1,368.406,648 


3, 40(i. 00 


69, 368, 994 


173.00 


1921 


388, 442 


1,153,008,156 


2. 968. 00 


46, 534, 644 


120.00 


1922 


397,241 


1, 237, 893, 477 


3, 1 16. 00 


57, 781, 194 


145. 00 


1923 


415, 100 


1, 413, 015, 994 


3, 404. 04 


42, 527, 993 


102. 45 



MICHIGAN 



19161 


11,448 
111,662 
135, 349 
181,662 
30.'-,, 075 
250, 147 
267, 953 
350, 072 


$162, 533, 104 
387, 824, 910 
415,313,164 
665,475,193 
895, 679, 238 
657, 779, 854 
796,411,946 
1, 041, 933, 086 


$14, 198. 00 
3, 476. 00 
3, 068. 00 
3, 663. 00 
2, ()3fi. 00 
2, 630. 00 
2, 972. (10 
2, 976. 34 


$3, 340, 682 
15, 159, 388 
22, 336, 385 
55, 958, 378 
40,493,261 
24,197,840 
34, 965, 003 
28, 051, 017 


$292.00 


1917 


136.00 


1918 


165.00 


1919 


308. 00 


1920 


133. 00 


1921 


97.00 


1922 


130.00 


1823 


80 13 







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



STATISTICS OF INCOME 



207 



Table 14. — Personal returns by years — State tables- 
MINNESOTA 



-Continued 



Year 



Number of 
returns 



Net income 



Total 



Average 



Tax 



Total 



Average 



1916' 
1917. 
1918. 
1919. 
1920. 
1921. 
1922. 
1923. 



7,556 
80, 009 
84.515 

123, 914 
154, 118 

124, 501 
122, 885 
134, 360 



$93, 201, 384 
275, 510, 103 
291, 074, 629 
383. 920, 683 
453, 212, 241 
340, 833, 699 
348, 740, 625 
372, 376, 782 



$12, 335. 00 

3. 443. 00 

3. 444. 00 
3, 098. 00 
2, 941. 00 
2, 738. 00 
2, 838. 00 

i 2, 771. 49 



$1, 553, 282 

8, 356, 172 

15, 262, 760 

15, 696, 465 

15, 169, 869 

8, 697, 117 

9. 419, 301 

7, 083, 527 



MISSISSIPPI 



$206. 00 

104.00 

181.00 

127.00 

98.00 

70.00 

77.00 

52.72 



19161 
1917. 
1918. 
1919. 
1920. 
1921. 
1922. 
1923- 



1,440 
15, 382 
19, 949 
23,804 
28, 022 
25, 614 
26, 897 
27,851 



$14,831,796 !$10,300.00 
61,763,713 ; 4,015.00 



70, 323, 185 
101, 262, 053 
83, 954, 352 
60, 104, 438 
76, 981, 743 
83, 494, 009 



3, 525. 00 

4, 254. 00 
2, 996. 00 
2, 347. 00 
2, 862. 00 
2, 997. 88 



$195. 054 


$135. 00 


2, 252, 612 


140.00 


3, 542, 849 


178. 00 


5. 634, 901 


237. 00 


2, 495, 207 


89.00 


1, 069, 136 


42.00 


1, 803, 632 


67.00 


1, 685, 439 


60.52 



MISSOURI 



19161 
1917. 
1918. 
1919. 
1920. 
1921. 
1922. 
1923. 



12, 956 
91, 608 
110,890 
125, 248 
162, 199 
172,519 
173, 728 
192, 282 



$147, 069, 303 
362, 026, 687 
409, 013, 021 
470, 443, 311 
548, 130. 178 
499,911,004 
526, 387, 658 
605, 275, 520 



.$11,351.00 


3, 952. 00 


3, 688. 00 


3, 756. 00 


3, 379. 00 


2, 898. 00 


3, 030. 00 


3, 147. 85 



$2, 373. 327 
10, 880, 241 
20, 716, 692 
22. 146, 510 
21, 877, 701 
14, 660, 351 
15, 972, 706 
13, 085, 218 



$183.00 
119.00 
187.00 
177.00 
136.00 
85.00 
92.00 
68.05 



MONTANA 



1916' 
1917. 
1918. 
1919. 
1920. 
1921. 
1922. 
1923- 



1,801 
28,646 
34, 464 
42, 593 
45, 557 
36, 907 
38,044 
42, 809 



I 
$19,467,019 i$10,809. 00 

81, 207, 992 I 2, 835. 00 

90, 091. 830 I 2, 614. 00 

108, 380, 657 1 2, 545. 00 

109, 348, 194 I 2, 400. 00 

81, 527, 662 I 2, 209. 00 

83,903,851 ! 2,205.00 

99, 255, 947 2, 318. 58 



$304, 448 
1. 548, 582 
3, 012, 902 
2, 413, 463 
2, 033, 190 
1, 051, 863 
1, 029. 195 
721, 406 



$169. 00 
54.00 
87.00 
57.00 
45.00 
29.00 
27.00 
16.85 



NEBRASKA 



19161 
1917. 
1918. 
1919.. 
1920. 
1921. 
1922. 
1923- 



4,286 
82, 472 
96, 049 
87, 344 
97, 729 
71, 853 
67, 503 
70, 545 



.$36, 559, 607 
251, 988, 895 
306, 053, 565 
287, 457, 592 
306, 362, 706 
179, 905, 513 
177, 969, 193 
195, 152, 562 



$8, 530. 00 
3, 055. 00 
3, 186. 00 
3, 291. 00 
3, 135. 00 
2, 504. 00 
2. 636. 00 
2, 766. 35 



$347, 778 
5, 285, 238 
9, 373, 582 
8, 639, 003 
8, 363, 305 
3, 328, 145 
3, 165, 433 
2, 534, 267 



$81. 00 
64.00 
98.00 
99.00 
86.00 
46.00 
47.00 
35.92 



NEVADA 



19161 
1917. 
1918. 
1919. 
1920. 
1921. 
1922. 
1923. 



364 
6,623 
7,097 
8,740 

10, 381 
9,719 
9,723 

10, 467 



799, 775 
423, 316 
826, 669 
887, 132 
337, 934 
455, 508 
397, 460 
711,611 



$7, 692. 00 
2, 480. 00 
2, 512. 00 
2, 390. 00 
2, 441. 00 
2, 310. 00 
2, 301. 00 
2, 456. 45 



$18, 505 


$51.00 


241,944 


37.00 


412, 342 


58.00 


435, 002 


50.00 


390, 077 


38.00 


329, 296 


34.00 


258, 732 


27.00 


241, 291 


23.05 



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. 



208 



STATISTICS OF INCOME 



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



Year 



1916 » 
1917. 
1918. 
1919. 
1920. 
1921. 
1922. 
1923. 



Number of 
returns 



1,735 
10, 809 
17, 317 
25, 601 
35, 983 
32, 410 
31, 787 
36, 876 



Net income 



Total 



$19, 557, 542 
42, 843, 296 
56, 889, 284 
78, 565, 318 

100, 431, 539 
82, 352, 496 
85, 677, 058 

104, 852, 122 



Average 



$11, 272. 00 
3, 964. 00 
3, 285. 00 
3, 069. 00 
2, 791. 00 
2, 541. 00 
2, 692. 00 
2, 843. 37 



Tax 



Total 



$258, 173 

1, 517, 183 
2, 827, 724 
2,811,830 

2, 720, 793 
1, 759, 290 
2, 133, 631 
1, 643, 160 



NEW JERSEY 



19161 


19, 701 
134, 960 
185, 706 
231, 757 
296, 989 
269, 096 
• 301, 834 
293, 603 


$254, 068, 880 
521, 042, 424 
653, 112, 589 
828, 428, 672 
977, 853, 627 
856, 856, 058 
1, 032, 262, 375 
1, 050, 741, 177 


$12, 896. 00 
3, 861. 00 
3, 617. 00 
3, 575. 00 
3, 293. 00 
3, 184. 00 
3, 420. 00 
3, 580. 00 


$5, 545, 231 
25, 710, 042 
43, 109, 648 
47, 321, 422 
43,275,477 
33, 268, 294 
40, 982. 616 
30. 552, 642 


$281.00 


1917 


191.00 


1918 


232.00 


1919 


204.00 


1920 


145.00 


1921 


124.00 


1922 


136.00 


1923 


104.10 







NEW MEXICO 



1916 > 


813 
11,616 
13, 084 

10, 767 
13, 6.56 

11, 780 
11,553 

12, 202 


$7, 486, 732 
31, 644, 721 
36, 591, 416 

31, 587, 990 
36, 923, 120 
27, 838, 165 
28, 982, 814 

32, 667, 610 


$9, 209. 00 
2, 724. 00 
2, 797. 00 
2, 937. 00 
2, 704. 00 
2, 363. 00 
2, 509. 00 
2, 677. 23 


$83, 935 
713, 829 
989. 825 
774, 470 
612, 573 
351, 629 
383, 750 
337, 354 


$103.00 


1917 


61.00 


1918 


76.00 


1919 


72.00 


1920 


45.00 


1921 


30.00 


1922 


33.00 


1923 


27.65 







NEW YORK 



1916 > 


93, 155 

489, 089 
559, 753 
683, 085 
1. 047, 634 
1, 066, 637 
1. 102, 748 
1, 221, 654 


$1, 922, 864, 651 
2, 774, 035, 148 

2, 719, 713, 784 

3, 436, 343, 179 

4, 030, 623, 696 
3, 617, 757, 104 
4,110,588,989 
4, 565, 314, 898 


$20, 641. 00 
5, 672. 00 
4, 859. 00 
5, 031. 00 
3, 847. 00 
3, 392. 00 
3, 727. 00 
3, 737. 00 


$77, 970, 521 
261, 785, 795 
364, 263, 417 
399, 792. 351 
286, 607, 280 
210, 768, 379 
273, 960, 079 
192, 311, 565 


$837.00 


1917 


515.00 


1918 


633.00 


1919 


585.00 


1920 


274.00 


1921 


198.00 


1922 


248.00 


1923 


157. 42 







NORTH CAROLINA 



1916'.. . . 


2,207 
22, 977 
21, 738 
37, 185 
47, 342 
44, 161 
58, 009 
68, 191 


$24, 825, 826 
84, 220, 131 
89,748,811 
161,613,467 
163, 799, 837 
127,992,951 
171, 929, 259 
206, 638, 618 


$11,249.00 
3, 665. 00 
4, 129. 00 
4, 346. 00 
3, 460. 00 
2, 898. 00 

2, 964. 00 

3, 030. 29 


$560, 970 

2, 747, 673 
5, 575, 001 

10, 010, 348 
9, 620, 675 

3, 760, 499 
4.908,611 

4, 767. 257 


$254. 00 


1917 


120.00 


1918 


256.00 


1919 


269.00 


1920 . . 


203.00 


1921 


85.00 


1922 


85.00 


1923 


69.91 









NORTH 


DAKOTA 








19161 _._ 


1,176 
20,941 
29, 120 
27, 375 
24, 209 
18, 440 
18, 7.50 
18, 054 


$9, 219, 055 
61, 233, 723 
89,686,415 
80, 190, 946 
66, 188, 434 
43, 032, 763 
43. 767, 089 
42, 973, 996 


$7, 839. 00 

2, 924. 00 

3, 076. 00 
2, 929. 00 
2, 734. 00 
2, 334. 00 
2, 334. 00 
2, 380. 30 


$66, 344 

936, 862 

2, 219, 954 

1, 360, 509 

1, 105, 801 

485, 783 

453, 219 

276, 288 


$56.00 


1917 


45.00 


1918 


76.00 


1919 


50.00 


1920 


46.00 


1921 


26.00 


1922 


24.00 


1923 


15.30 







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



STATISTICS OF INCOME 



209 



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

OHIO 



-Continued 



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


1916 1 


21, 774 
190, 273 
306, 918 
308, 309 
447, 998 
367, 096 
364,988 
463, 017 


$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 
1, 457, 696, 567 


$14, 642. 00 
3, 891. 00 
3, 236. 00 
3,487.00 
3, 142. 00 
2,888.00 
3, 120. 00 
3, 148. 26 


$7, 722, 306 
31, 928, 937 
55, 170, 252 
56, 505, 315 
56, 285, 168 
33, 574, 094 
39, 310, 406 
33, 061, 877 


$355.00 


1917 


168.00 


1918 


180.00 


1919 


183.00 


1920 


126.00 


1921. 

1922 

1923 


91.00 
108.00 
71.41 



OKLAHOMA 



1916 1. 


2,539 
48, 758 
46, 818 
61, 500 
81, 785 
69, 381 
72, 063 
70, 189 


$66, 811, 462 
170, 751, 358 
163, 678, 297 
242, 184, 301 
295, 790, 791 
191, 816, 067 
217, 555, 604 
221, 293, 177 


$26,314.00 
3, 502. 00 
3, 496. 00 
3, 938. 00 
3, 617. 00 

2, 765. 00 

3, 019. 00 
3, 152. 82 


$4, 347, 797 
5, 682, 493 
7, 649, 280 

12, 207, 129 

13, 548, 211 
4, 206, 507 
6, 414, 336 
3, 909, 926 


$1, 712. 00 


1917 


117. 00 


1918 


163.00 


1919 . 


198.00 


1920 


166.00 


1921 


61.00 


1922... 


89.00 


1923.- 


55.71 







OREGON 



1916 1. 


2,800 
25, 071 
34, 592 
49, 663 
67,640 
62,804 
61, 879 
69, 123 


$24, 968, 572 
84, 746, 023 
111,601,050 
166, 240, 606 
193, 652, 281 
159, 574, 639 
161, 226, 232 
189, 854, 013 


$8, 917. 00 
3, 380. 00 
3,226.00 
3, 347. 00 
2, 863. 00 
2,541.00 
2, 606. 00 
2, 746. 61 


$337,051 
3, 298, 630 
6, 049, 987 
8,232,437 
6,649,011 
4, 951. 580 
4, 239, 789 
2, 891. 804 


$120. 00 


1917 


132. 00 


1918 


175. 00 


1919 


166.00 


1920 


98.00 


1921 


79.00 


1922 


69.00 


1923 


41.84 







PENNSYLVANIA 



1916 1 

1917 

1918 

1919 


40, 289 

328. 171 

518, 729 

539. 172 
672, 746 
621, 103 
587, 770 
740, 478 


$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 
2. 478, 751, 471 


$15, 966. 00 
4, 147. 00 
3,414.00 
3, 409. 00 
3, 288. 00 
3,119.00 
3,412.00 
3, 347. 50 


$17, 612, 739 
79, 454, 848 
137, 781, 370 
128, 195, 161 
118,750,989 
84, 660, 220 
93, 573, 559 
73, 266, 630 


$437. 00 
242. 00 
266. 00 
238. 00 


1920 

1921. 

1922. 

1923. 


177. 00 
136.00 
159. 00 
98.95 



RHODE ISLAND 



1916 1 


3,745 
23, 927 
32, 921 
39, 936 
53, 128 
48, 057 
50, 076 
66,965 


$65, 257, 163 
112, 129, 569 
129, 630, 322 
146, 109, 811 
180, 303, 990 
157, 568, 411 
171,409,669 
214, 749, 602 


$17, 425. 00 
4, 686. 00 
3, 938. 00 
3, 659. 00 
3, 394. 00 
3, 279. 00 
3, 423. 00 
3, 206. 89 


$1, 915, 104 

8, 805, 953 
13, 512, 766 
11,234,132 
11,685,163 

9, 236, 328 
9, 351, 580 
6, 658, 089 


$511.00 


1917 


368.00 


1918 


410. 00 


1919 


281. 00 


1920 


220. 00 


1921 


192. 00 


1922 


187. 00 


1923 


99.43 







SOUTH CAROLINA 



1916 1. _ . . .. 


1,204 
22 321 
20! 239 
37,296 
33,044 
25, 160 
26, 830 
28,225 


$9, 882, 947 
70, 917, 349 
73, 855, 345 
142, 688, 832 
109, 246, 657 
68, 255, 825 
72, 755. 770 
87, 031, 355 


$8, 208. 00 
3, 177. 00 
3, 649. 00 
3, 826. 00 
3. 306. 00 
2, 713. 00 

2, 712. 00 

3, 083. 48 


$77, 198 
1, 815, 909 
2, 732, 593 
5, 192, 020 
3, 236, 875 
1, 246, 523 
1,268,305 
1, 555, 315 


$64.00 


1917 


81.00 


1918 


135.00 


1919 


139.00 


1920.. -. - 


98.00 


1921.. 


50.00 


1922 


47.00 


1923 


55.10 







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



5,000 and over, whereas for the 



210 



STATISTICS OF INCOME 



Tablk 14. — Personal returns by years — State tables — Continued 
SOUTH DAKOTA 



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


1916 1 


971 
39,654 

45, 505 
38, 614 
34, 670 
21, 681 
21,465 
21, 928 


$7, 474, 252 
109,794,860 
151, 725, 486 
133, 174, 792 
103, 578, 036 
47, 087, 498 
48, 949, 551 
50, 170, 861 


$7, 697. 00 
2, 769. 00 
3, 334. 00 
3, 449. 00 
2, 988. 00 
2, 172. 00 
2, 280. 00 
2, 287. 98 


$48, 563 

1,171,328 

4, 139, 239 

3, 124, 066 

2, 228, 187 

524, 653 

548, 688 

350, 312 


$50. 00 


1917 


30.00 


1918 


91.00 


1919 


81.00 


1920 


64.00 


1921 


24.00 


1922 


26.00 


1923 


15.98 







TENNESSEE 



1916' 
1917- . 
1918.. 
1919.. 
1920.. 
1921.. 
1922.. 
1923. 



4,414 
31,451 
38, 232 
50, 789 
65, 054 
60, 949 
63, 555 
69, 081 



$39, 867, 675 
111,964,540 
139,173,691 
193, 909, 353 
212, 600, 105 
170, 969, 895 
190, 723, 937 
226, 033, 948 



$9, 032. 00 
3, 560. 00 
3, 640. 00 
3, 818. 00 
3, 268. 00 
2, 805. 00 
3, 001. 00 
3, 272. 01 



$413, 078 
2, 794, 197 

6, 795, 268 
9, 082, 054 

7, 565, 009 
3, 984, 051 
4, 902, 612 
4, 283. 805 



TEXAS 



1916' 
1917.. 
1918.. 
1919.. 
1920.. 
1921.. 
1922.. 
1923. 



10, 514 
95, 416 
114, 500 
176, 547 
224, 617 
200, 188 
186, 865 
200, 683 



$113, 
350, 
392, 
643, 
720, 
536, 
545, 
613, 



278, 037 


$10,774.00 


297, 337 


3, 671. 00 


975, 557 


3, 432. 00 


172, 301 


3, 643. 00 


720, 162 


3, 209. 00 


897, 427 


2, 682. 00 


901, 576 


2, 921. 00 


494, 900 


3, 057. 03 



$2, 643, 697 
13, 447, 453 
21, 575, 47.9 
32, 302, 280 
25, 400, 849 
12, 667, 894 
14,119,655 
10, 678, 022 



UTAH 



1916 1 I 1,259 

1917 14, 636 

1918 18,517 

1919 I 21, 164 

1920 30, 510 

1921 j 26, 128 

1922 I 27,325 

1923 I 30, 242 



$14, 281, 206 


$11,343.00 


45, 044, 946 


3, 078. 00 


52, 454, 404 


2, 833. 00 


61, 913, 436 


2, 925. 00 


82, 278, 389 


2, 697. 00 


62, 713, 461 


2, 400. 00 


67, 744, 653 


2, 479. 00 


79, 943, 306 


2. 643. 45 



$167, 688 

1, 364, 652 

1, 347, 780 

1, 270, 543 

1, 506, 781 

842, 904 

955, 929 

725, 908 



VERMONT 



1916 1 


1,100 
7,258 
9,965 
13, 569 
19, 205 
17, 746 
17, 901 
21, 752 


$14, 628, 955 
29, 540, 804 
34, 063, 265 

46, 204, 506 
59, 303, 302 

47, 561, 557 
51, 653, 367 
64, 800, 009 


$13,299.00 
4, 070. 00 
3, 418. 00 
3, 405. 00 
3, 088. 00 
2, 680. 00 
2, 886. 00 
2, 979. 04 


$365, 004 

1, 459, 253 
1, 821, 823 
2, 074, 804 

2, 259, 129 
1, 155, 767 
1, 573, 555 
1, 332, 822 


$332. 00 


1917 


201. 00 


1918 


183. 00 


1919 


153. 00 


1920 


118.00 


1921 


65.00 


1922 


88.00 


1923 


61.27 







VIRGINIA 



1916' 


4,190 
37, 951 
51, 207 

75, 966 
92, 576 

76, 257 
71, 523 

77, 451 


$42, 216, 464 
130, 082, 859 
173, 104, 495 
247, 658, 373 
273, 235, 229 
208, 331, 701 
207, 277, 342 
242, 586, 945 


$10,076.00 
3, 443. 00 
3, 380. 00 
3, 200. 00 
2, 951. 00 
2, 732. 00 
2, 898. 00 
3, 132. 13 


$593, 304 

3, 929, 273 
7, 674, 725 
9, 020, 237 
7, 404, 201 
4, 161, 116 

4, 919, 485 
3, 669, 294 


$142. 00 


1917 


104. 00 


1918 


150. 00 


1919 . 


119. 00 


1920 


^0.00 


1921 


55.00 


1922 


69.00 


1923 


47.38 







' The figures for 1916 are compiled from return.s rcpoi ting net income of $3,000 and over, whereas for the 
subb«quent years they are from returns of $1,000 and over. 



STATISTICS OF INCOME 



211 



T\BLE 14. — Personal returns by years — State tables — Continued 
WASHINGTON 



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


1916 1.- . 


5,360 
56,322 
95,422 
114, 322 
148,067 
115, 593 
123,216 
136, 057 


$49,697,247 
169, 727, 615 
266, 096, 746 
325, 920, 733 


$9, 272. 00 
3,014.00 
2, 789. 00 
2.851.00 


$776,470 
4,377,754 
9, 743, 163 
11, 615, 795 
9,094,764 
4, 878, 295 
5,148,477 
3, 925, 801 


$145. 00 


1917 


78.00 


1918 


102.00 


1919 


102. 00 


1920 


375,979,893 ! 2.359.00 


61.00 


1921 2 


261,400,721 
300, 523, 342 
351, 985, 059 


2,261.00 
2, 439. 00 
2, 587. 04 


42.00 


1922 2 


42.00 


1923 2 


28.85 







WEST VIRGINIA 



1916 1 


2,575 
28, 281 
48, 876 
45, 168 
96, 326 
75, 277 
69, 501 
89, 263 


$30, 170, 809 
106,061,550 
156, 557, 747 
147, 949, 092 
287, 729, 460 
207,157,054 
196,777,359 
260, 343, 202 


$11,717.00 
3, 750. 00 
3, 203. 00 
3, 276. 00 
2, 987. 00 
2, 752. 00 
2,831.00 
2, 916. 59 


$416,386 
3, 303, 285 
5, 709, 295 
5,319,197 
8, 517, 268 
4,579,113 
4,594,653 
3, 875, 864 


$162. 00 


1917 


117.00 


1918 


117.00 


1919 


118. 00 


1920 


88.00 


1921 


61.00 


1922 


66.00 


1923 


43.42 







WISCONSIN 



19161 ] 8,261 

1917 ! 70,554 

1918 94,704 

1919 105,793 

1920 ., 150,452 

1921 148,457 

1922 J 160,519 

1923 194,050 



$87,614,595 $10,606.00 
228,190,253 i 3,234.00 



290, 199, 685 
337,851,344 
436, 436, 810 
379, 754, 222 
401,670,058 
547, 039, 928 



3,064.00 
3, 194. 00 
2, 901. 00 
2, 558. 00 
2, 502. 00 
2, 819. 07 



$1, 253, 257 

5, 716, 256 

11,382,127 

10,901,097 

13, 232, 531 

8,971,044 

9, 126, 855 

9, 019. 076 



$152. 00 
81.00 
120.00 
103.00 
88.00 
60.00 
57.00 
46.48 



WYOMING 



19161 


673 

7,663 
7,821 
18,349 
24, 594 
22,413 
21,943 
23,246 


$6,523,787 
28,855,603 
26,413,937 
52, 463, 959 
63, 244, 529 
51,051,629 
48, 826, 743 
57,376,054 


$9,694.00 
3, 766. 00 
3,377.00 
2, 859. 00 
2, 572. 00 
2, 278. 00 
2, 225. 00 
2, 468. 21 


$67,510 

838, 196 

1,272,692 

1,444,063 

1,161,320 

7&3, 257 

687, 062 

520, 769 


$100. 00 


1917 


109. 00 


1918 


163. 00 


1919 


79.00 


1920 


47.00 


1921...... 


35.00 


1922 


31.00 


1923- 


22.40 







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. 
^Includes AiasKa. 



212 

Table 15. 

/ 



STATISTICS OF INCOME 

-Personal returns — Distribution by income classes by counties, calen- 
dar year 1923 

ALABAMA 



Counties 



Autauga... 
Baldwin... 
Barbour... 

Bibb 

Blount 

Bullock... 

Butler 

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

Clarke 

Clay 

Cleburne.. 

Coffee 

Colbert.... 
Conecuh.. 

Coosa 

Covington 
Crenshaw. 
Cullman.. 

Dale. 

Dallas 

De Kalb... 

Elmore 

Escambia. 
Etowah... 
Fayette.—. 
Franklin.. 

Geneva 

Greene 

Hale 

Henry 

Houston... 



Num- 


Under 
$5,000 


$5,000 


$10,000 


ber of 


to 


and 


returns 


$10,000 


over 


125 


114 


7 


4 


187 


171 


8 


8 


226 


210 


12 


4 


235 


214 


16 


5 


45 


41 


3 


1 


95 


86 


4 


5 


236 


214 


16 


6 


1,060 


965 


61 


34 


208 


191 


12 


5 


37 


32 


3 


2 


113 


100 


10 


3 


54 


50 


3 


1 


110 


96 


12 


2 


29 


27 


1 


1 


38 


37 


1 




86 


77 


7 


2 


679 


644 


26 


9 


129 


120 


5 


4 


30 


29 


1 




352 


320 


18 


14 


52 


48 


4 




165 


150 


11 


4 


96 


85 


10 


1 


1,644 


1,508 


93 


43 


95 


86 


7 


2 


185 


167 


14 


4 


307 


273 


19 


15 


980 


915 


54 


11 


93 


81 


8 


4 


72 


65 


5 


2 


117 


101 


10 


6 


69 


61 


4 


4 


127 


no 


14 


3 


58 


51 


5 


2 


427 


380 


40 


7 



Counties 



Jackson 

Jefferson 

Lamar... 

Lauderdale 

Lawrence 

Lee 

Limestone 

Lowndes 

Macon.- 

Madison 

Marengo.. 

Marion 

Marshall- 

Mobile 

Monroe 

Montgomery 

Morgan 

Perry 

Pickens 

Pike 

Randolph 

Russell 

St. Clair 

Shelby 

Sumter 

Talladega. -.- 

Tallapoosa 

Tuscaloosa 

Walker 

Washington 

Wilcox 

Winston 

Miscellaneous 

Total 



Num- 
ber of 
returns 



123 
24, 397 

46 
634 

67 
396 
132 

83 
134 
681 
295 

70 
154 
5,450 
113 
4,248 
748 
170 
109 
295 

80 

91 
191 
249 
173 
516 
186 
1,154 
1,191 

44 
139 

98 

31 



51,049 



Under 
$5,000 



116 
22, 590 

44 
584 

56 
357 
121 

77 
117 
588 
257 

66 

140 

4,992 

99 

3,842 

697 

148 

91 
259 

75 

81 
183 
235 
162 
467 
165 
1,041 
1,110 

43 
122 

95 
2 



46,841 



$5,000 

to 
$10,000 



6 

1,168 

2 

38 

6 

30 

8 

5 

13 

70 

28 

3 

12 

305 

8 

244 

45 

17 

15 

19 

2 

6 

7 

11 

8 

31 

15 

72 

64 



2,818 



ARIZONA 



Apache... 
Cochise.. 
Coconino. 

Gila 

Graham. 
Greenlee. 
Maricopa 
Mohave., 
Navajo.-. 



113 


105 


5 


3 


3,430 


3,270 


121 


39 


758 


702 


37 


19 


2,703 


2,605 


84 


14 


126 


123 


3 




322 


313 


8 


1 


5,630 


5,285 


285 


60 


558 


536 


16 


6 


1,002 


982 


16 


4 



Pima... 

Pinal 

Santa Cruz... 

Yavapai 

Yuma 

Miscellaneous 

Total... 



3,297 


3,144 


122 


516 


493 


17 


511 


489 


20 


3,204 


3,088 


95 


674 


639 


29 


55 


16 


30 


22, 899 


21, 790 


888 



ARKANSAS 



Arkansas.. 

Ashley 

Baxter 

Benton 

Boone 

Bradley 

Calhoun... 

Carroll 

Chicot 

Clark 

Clay 

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

Cross 

Dallas 

Desha 

Drew 

Faulkner.. 



669 


646 


15 


8 


261 


247 


9 


5 


69 


66 


2 


1 


460 


449 


8 


3 


131 


128 


1 


2 


170 


150 


13 


7 


72 


63 


7 


2 


115 


108 


2 


5 


291 


275 


11 


5 


426 


411 


9 


6 


265' 


247 


17 


1 


48 


43 


4 


1 


48 


43 


4 


1 


291 


267 


12 


12 


166 


139 


11 


16 


1,024 


985 


29 


10 


437 


424 


11 


2 


315 


304 


10 


1 


320 


308 


11 


1 


205 


183 


16 


6 


490 


473 


13 


4 


266 


219 


12 


5 


246 


231 


9 


6 



Franklin 

Fulton 

Garland 

Grant. 

Greene 

Hempstead... 
Hot Spring... 

Howard 

Independence 

Izard..- 

Jackson 

Jefferson 

Johnson. 

Lafayette 

Lawrence 

Lee 

Lincoln 

Little River,. 

Logan 

Lonoke 

Madison. 

Marion 

Miller 



136 

32 

1, OfiS 

39 

376 

385 

208 

145 

251 

23 

364 

2,350 

177 

202 

315 

2()4 

67 

161 

103 

299 

15 

21 

899 




STATISTICS OF INCOME 



213 



Table 15. 



-Personal returns — Distribution by income classes by counties, calen- 
dar year 1923 — Continued 



ARKANSAS— Continued 



Counties 



Mississippi.. 

Monroe 

Montgonaery 

Nevada 

Newton 

Ouachita 

Perry 

Phillips 

Pike 

Poinsett 

Polk 

Pope 

Prairie.. 

Pulaski 

Randolph... 
St. Francis.. 



Num- 
retlLns ^''^ 



Under 



947 
288 

46 

322 

5 

808 

18 
1,397 

56 
398 
124 
274 
159 
8,273 

71 
349 



878 
273 
42 
304 



16 
1,312 

55 
391 
118 
261 
147 
7,618 

66 
329 



$5,000 


$10,000 


to 


and 


$10,000 


over 


46 


23 


11 


4 


4 




14 


4 




1 


57 


62 


1 


1 


59 


26 


1 




5 


2 


3 


3 


11 


2 


8 


4 


402 


253 


3 


2 


17 


3 



Counties 



1 Num- 

^^"^ °f i $5,000 
I returns' *•"""" 



Under 



Saline 

Scott 

Searcy 

Sebastian 

Sevier 

Sharp 

Stone.. 

Union 

Van Buren 

Washington.. 

White 

Woodruff 

Yell 

Miscellaneous 

Total... 



186 

33 

34 

2,468 

261 

28 

7 

3,209 

7 

523 

357 

229 

132 

34 



35, 788 



176 

32 

33 

2,263 

248 

27 

7 

2,959 

6 

493 

343 

208 

126 

5 



33, 288 



$5,000 ! $10,000 

to ' and 
$10,000 over 



7 


3 


1 






1 


134 


71 


11 


2 


1 




155 


95 




1 


21 


9 


13 


1 


17 


4 


6 




20 


9 



1,622 



CALIFORNIA 



Alameda 

Alpine 

Amador 

Butte... 

Calaverns 

Colusa 

Contra Costa. 
Del Norte.... 

Eldorado 

Fresno. 

Glenn 

Humboldt 

Imperial 

Inyo 

Kern.. 

Kings 

Lake 

Lassen 

Los Angeles.. 

Madera 

Marin. 

Mariposa 

Mendocino... 

M«rced 

Modoc 

Mono 

Monterey 

Napa 

Nevada 

Orange 

Placer 



46, 900 


42, 911 


2,681 


1,308 


3 

378 


3 
360 






13 


5 


2,359 


2,221 


107 


31 


319 


298 


14 


7 


824 


764 


41 


19 


7,515 


7,326 


149 


40 


244 


234 


8 


2 


332 


299 


28 


5 


15, 252 


14, 573 


479 


200 


805 


753 


39 


13 


3,826 


3,607 


156 


63 


2,383 


2,244 


103 


36 


477 


454 


18 


7 


8,950 


8,615 


248 


87 


1,694 


1,576 


83 


35 


140 


122 


15 


3 


812 


769 


34 


9 


200,997 


179, 633 


12, 930 


8,434 


633 


600 


24 


9 


3,816 


3,530 


198 


88 


209 


200 


7 


2 


909 


847 


49 


13 


1,815 


1,718 


77 


20 


177 


165 


12 




26 
2,294 


26 
2,096 






138 


65 


1,319 


1,227 


74 


18 


927 


894 


26 


7 


12, 596 


11, 720 


632 


244 


2,681 


2,608 


59 


14 



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 



632 
3,595 
13, 358 

644 

5,885 

12, 560 

93, 834 

10, 005 

1,907 

4,597 

5,399 

11,184 

2,423 

1,063 

139 
2,315 
5,571 
3,893 
3,098 

651 

647 

108 
4,678 

735 
3,446 
1,365 
1,405 

360 



517, 109 



613 


16 


3,282 


223 


12, 552 


563 


597 


36 


5,413 


332 


11,558 


669 


84, 163 


5,658 


9,398 


443 


1,806 


78 


4,078 


329 


4,837 


344 


10, 185 


703 


2,264 


122 


1,013 


37 


132 


5 


2,255 


50 


5,415 


127 


3,614 


200 


2,924 


132 


617 


29 


605 


34 


101 


5 


4,427 


195 


711 


19 


3,113 


232 


1,289 


60 


1,341 


54 


39 


201 


470, 735 


29,336 



3 

90 

243 

11 

140 

333 

4,013 

164 

23 

190 

218 

296 

37 

13 

2 

10 

29 

79 

42 

5 

8 

2 

56 

5 

101 

16 

10 

120 



17, 038 



COLORADO 



Adams 

.\lamosa 

Arapahoe .. 
Archuleta.. 

Baca 

Bent 

Boulder 

Chaffee 

Cheyenne. - 
Clear Creek 

Conejos 

Costilla 

Crowley 

Custer 

Delta 

Denver 

Dolores 

Douglas 

Eagle 



428 

352 

616 

50 

37 

278 

2, 348 

695 

69 

78 

96 

41 

135 

74 

306 

35, 680 

25 

131 

192 



411 

342 

591 

46 

35 

265 

2,251 



76 
92 
40 

132 
71 

297 

32, 996 

26 

128 

189 



16 


1 


10 




19 


6 


2 


2 


2 




12 


1 


80 


17 


10 


4 


1 




1 


i 


4 




1 




1 


2 


3 




8 


i 


1,767 


917 


1 


2 


3 





Elbert 87 

El Paso I 4,537 

Fremont 1,051 

Garfield ! 332 

Gilpin I 51 

Grand ! 155 

Gunnison | 578 

Hinsdale i 6 

Huerfano... : 1,509 

Jackson > 12 

Jefferson \ 867 

Kiowa i 74 

Kit Carson 1 189 

Lake I 525 

La Plata 606 

Larimer 1,301 

Las Animas 3,990 

Lincoln.. 223 

Logan 596 



82 

4,131 

1,005 

321 

50 

154 

568 

6 

1,468 

11 

841 

74 

185 

506 

589 

1,213 

3,918 

223 

581 



5 




261 


145 


38 


8 


10 


1 


1 




1 




8 


2 


33 


8 


1 




19 


7 


4 




17 


2 


16 


1 


61 


27 


67 


15 



214 STATISTICS OF INCOME 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1923 — Continued 

COLO RAD O— Continued 



Counties 



Mesa 

Mineral 

Moflat 

Montezuma 
Montrose... 
Morgan.... 

Otero 

Ouray 

Parle 

Phillips 

Pitkin 

Prowers 

Pueblo 

Rio Blanco. 



Num- 
ber of 
returns 



1,718 

14 

68 

154 

369 

562 

1,353 

135 

98 

108 

80 

450 

4,226 

112 



Under 
$5,000 



1,671 

14 

67 

152 

352 

535 

1,313 

133 

97 

107 

75 

432 

4,031 

110 



$5,000 

to 
$10,000 



40 





1 


2 




14 


3 


18 


9 


33 


7 


2 




1 




1 




3 


2 


15 


3 


126 


69 


2 





$10,000 
and 
over 



Counties 



Rio Grande.. 

Routt 

Saguache 

San Juan 

San Miguel... 

Sedgwick 

Summit 

Teller 

Washington.. 

Weld 

Yuma 

Miscellaneous 

Total... 



Num- 
ber of 
returns 



311 
339 
116 
196 
392 

95 
159 
365 
137 
,199 
240 

50 



Under 

$5,00U 



300 
336 
113 
194 
382 

94 
155 
351 
134 
2,141 
238 

11 



72, 366 68, 200 



$5,000 

to 
$10,000 



2,856 



CONNECTICUT 



Fairfield 

Hartford 

Litchfield... 
Middlesex... 
New Haven. 
New London 



33, 242 


30, 269 


1,704 


1,269 


46, 144 


42, 771 


1,947 


1,426 


6,005 


5,524 


289 


192 


3,826 


3,489 


202 


135 


45, 233 


42, 041 


1,971 


1,221 


9,911 


9,339 


358 


214 



Tolland.- 

Windham 

Miscellaneous... 

Total 



1,077 

4,233 

149 



946 

4,030 

13 



149,820 138,422 



71 
129 
85 



6,756 



DELAWARE 



Kent 

New Castle. 
Sussex 



1,404 


1,332 


56 


16 


15, 829 


14, 728 


616 


485 


1,930 


1,834 


79 


17 



Miscellaneous 

Total 



39 



19, 202 



20 



17, 914 



763 



DISTRICT OF COLUMBIA 



Washington, D.C. . 



FLORIDA 



Alachua 

Baker 

Bay- 

Bradford 

Brevard 

Broward 

Calhoun 

Charlotte 

Citrus 

Clay 

Columbia... 

Dade 

De Soto 

Dixie 

Duval 

Escambia 

Flagler 

Franklin 

Gadsden 

Glades 

Hamilton 

Hardee 

Hernando... 
Highlands. -- 
Hillsborough 

Holmes 

Jackson 

Jefferson 

Lafayette 

Lake 

Lee 

Leon 



800 


765 


20 


15 


38 


34 


2 


2 


172 


166 


4 


2 


83 


81 


2 




582 


527 


31 


24 


255 


220 


19 


16 


65 


64 


1 




86 


82 


3 


1 


115 


106 


4 


6 


92 


85 


5 


2 


192 


184 


3 


6 


6,995 


6,419 


297 


279 


300 


285 


8 


7 


14 


12 


1 


1 1 


10, 552 


9,940 


376 


236 


1,870 


1,773 


66 


42 


28 


25 


3 




109 


99 


6 


6 


278 


239 


24 


15 


25 


24 




1 


58 


57 




1 


198 


195 


1 


2 


70 


68 


2 




168 


160 


6 


2 


7,044 


6,596 


231 


217 


34 


31 


1 


2 


162 


150 


8 


4 


58 


51 


6 


2 


28 
710 


28 
658 






29 


23 


383 


343 


23 


17 


286 


263 


14 


9 



Levy-- 

Liberty 

Madison 

Manatee 

Marion 

Monroe-- 

Nassau -. 

Okaloosa 

Okeechobee... 

Orange. 

Osceola 

Palm Beach.. 

Pasco 

Pinellas 

Polk. 

Putnam 

St. Johns 

St. Lucie 

Santa Rosa... 

Sarasota 

Seminole 

Sumter.. 

Suwanee 

Taylor 

Union 

Volusia 

Wakulla 

Walton 

Washington.. 
Miscellaneous 

Total... 



140 


133 


23 


20 


71 


69 


504 


471 


618 


567 


765 


748 


185 


176 


46 


40 


100 


97 


1,706 


1,511 


176 


169 


2,180 


1,985 


132 


126 


2,988 


2,608 


2,371 


2,193 


600 


564 


998 


928 


650 


621 


108 


99 


175 


162 


696 


668 


65 


63 


207 


203 


216 


210 


20 


20 


1,730 


1,522 


5 


4 


132 


115 


73 


65 


71 


33 


49, 591 


45, 910 



6 

3 

1 

20 

30 

14 

7 

5 

2 

114 

4 

90 

3 

225 

104 

22 

44 

19 

5 

9 

19 

2 

1 

3 

"m 
..... 

4 
22 



2,095 



STATISTICS OF INCOME 



215 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1923 — Continued 



GEORGIA 



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 
over 


Appling 


38 

21 

7 

4 

137 

6 

84 

268 

260 

24 

4,784 

52 

37 

144 

20 

161 

207 

68 

37 

36 

86 

20 

176 

28 

39 

7,929 

477 

51 

133 

1,003 

23 

87 

33 

737 

120 

200 

32 

14 

365 

6 

130 

14 

2 

217 

1,517 

69 

39 

779 

27 

58 

13 

75 

215 

79 

37 

51 

10 

911 

14 

67 

30, 280 

8 

4 

722 

43 

67 

99 

187 

120 

334 

48 

70 

56 

73 

3 

79 

169 


36 
20 

7 

4 

127 

5 

83 

246 

252 

13 

4,472 

46 

35 

128 

18 

153 

198 

64 

35 

32 

81 

20 

166 

26 

36 

7,356 

458 

47 

119 

918 

20 

85 

30 

705 

111 

184 

28 

13 

307 

5 

120 

13 

2 

191 

1,373 

66 

34 

720 

24 

53 

13 

73 

205 

76 

37 

51 

10 

841 

13 

62 

27, 767 

8 

4 

685 

38 

46 

88 

173 

117 

312 

44 

66 

49 

71 

3 

74 
157 


1 
1 


1 


Irwin 


22 

125 

88 

26 

93 

96 

24 

19 

101 

13 

214 

19 

30 

19 

13 

514 

5 

41 

32 

139 

49 

29 

155 

9 

5 

126 

89 

21 

144 

11 

2,952 

187 

14 

34 

21 

50 

63 

81 

316 

59 

63 

2 

62 

114 

4,693 

46 

21 

68 

47 

410 

126 

55 

501 

56 

34 

46 

40 

67 

112 

427 

147 

109 

3 

11 

682 

56 

9 

2 

279 

234 

174 

918 

91 

171 

112 

2 

8 


21 

113 

84 

25 

88 

93 

22 

14 

95 

12 

205 

19 

28 

15 

13 

477 

4 

35 

31 

130 

49 

26 

149 

7 

4 

125 

79 

20 

141 

10 

2,730 

176 

14 

33 

21 

45 

55 

78 

295 

56 

58 

2 

57 

110 

4,414 

45 

21 

64 

43 

380 

124 

53 

485 

54 

33 

45 

36 

61 

109 

382 

143 

104 

3 

10 

614 

56 

3 

2 

264 

221 

165 

881 

84 

159 

109 

2 

7 


r 

2 
1 
3 
1 
2 
1 
5 
1 
6 


I 


Atkinson 


Jackson 


5 






2 


Baker 






Jeff Davis 

Jefferson 




Baldwin . -. 


6 
1 
1 
13 
5 
9 
192 
5 
1 
8 
2 
5 
5 
4 
1 
2 
5 


4 

"9 

3 
2 
120 
1 
1 
8 

3 

4 

i 

2 


2 


Banks 


Jenkins 


2 








Bartow 


Jones 


4 


BenHUl 




1 


Berrien 


Lanier 




Bibb 




3 


Bleckley 






Brantley 


Liberty 


2 
1 








» 


Bryan. 


Long 




Bulloch 


27 
1 
3 
1 
6 


10 


Burke 


Lumpkin 




Butts 




3 


Calhoun 


Mcintosh 




Camden.. 


3 


Campbell 


Madison 




Candler 




2 
6 

i' 

1 

8 
1 
2 
1 
145 
9 


1 


CaiToll 


6 

2 

2 

368 

19 

3 

5 
62 

2 

2 

1 
21 

7 
11 

2 

1 
30 

.- 

1 


4 
205 

"i 

9 

23 

1 

— .... 

11 
2 
5 
2 

"""28 
1 
3 


Meriwether 

Miller 




Catoosa. 


2 


Charlton 


Milton 




Chatham 


Mitchell 




Chattahoochee 


Monroe 


2 


Chattooga. 

Cherokee 


Montgomery 

Morgan 


i 


Clarke 






Clay 


Muskogee 

Newton . . 


77 


Clayton . 


2 


Clinch 






Cobb 


Oglethorpe 

Paulding 


1 




Coflee . ... 




Colquitt 


Pickens ..... 


3 

5 
3 

18 
3 
5 


2 


Columbia 


Pierce 


3 


Cook. 


Pike 




Coweta. 


Polk 


3 


Crawford 


Pulaski 










Dade 


i Quitman 








3 

1 

199 

1 


2 


Decatur 


19 
95 

§' 

37 
2 
3 


7 
49 
3 
2 
22 
1 
2 


\ Randolph 

Richmond 

1 Rockdale 


3 


DeKalb 


80 


Dodge 














2 
4 

16 
2 
1 

12 
1 
1 
1 
3 
6 
3 

31 
3 
4 


2 


Douglas 






Early... 


SpaldinEC 


14 


Echols... . . 






Effingham 


2 
8 
2 


....... 

1 


Stewart 


1 


Elbert 


Sumter 


4 




Talbot 


1 


Evans. 


Taliaferro 




Eannin 






Tattnall 










Taylor 


1 


Floyd 


48 

1 

4 

1,559 


22 

i 

954 


Telfair 




Forsyth 


Terrell ... 






Thomas 


14 


Fulton 


Tift 


1 


Oilmer 


Toombs . . 


1 








Towns 






20 
5 
7 
7 
8 
2 

18 
4 
4 
4 
2 


17 

4 

4 
6 

1 
4 

3 


Treutlen 


1 
46 




Gordon 


Troup . 


22 




Turner 




Greene 


Twiggs... 


3 


3 










Upson. 


7 
8 
8 

33 
4 

10 
3 


8 


Hall. 


Walker.. 


5 


Hancock 


Walton 


1 




Ware 


4 


Harris 


Warren 


3 


Hart 


Washington 

Wayne 


2 


Heard 






5 
8 


4 






Houston. 


Wheeler 


i 





216 

Table 15. 



STATISTICS OP INCOME 



-Personal returns — Distribution by income classes by counties, calendar 
year 1923 — Continued 

GEORGIA— Continued 



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 $10,000 

to and 
$10,000 over 


White..- .- 


12 
257 

38 
151 

61 


11 
221 

35 
146 

57 


1 
20 
3 
3 
3 


16 

'2 

1 


Worth.. 


69 

77 


67 
14 


1 \ 


Whitfifeld 


Miscellaneous 

Total 


48 15 






Wilkes— 


71, 341 


65,959 


3, 477 1, 905 


Wilkinson. 



HAWAII 



Hawaii 


1,596 

8,397 

1 

882 


1,482 

7,478 


70 
608 


44 
311 

1 
18 


Maui.. 


1,480 
65 


1,410 

5 1 


56 

38 j 


14 


Honolulu 


Miscellaneous 

Total 


22 






^auai 


821 


43 


12, 421 


11, 196 1 


815 1 


410 







IDAHO 



Ada 

Adams 

Bannock.. 
Bear Lake. 
Benewah.. 
Bingham.. 

Blaine 

Boise 

Bonner 

Booneville. 
Boundary. 

Butte 

Camas 

Canyon 

Caribou... 

Cassia, 

Clark 

Clearwater 

Custer 

Elmore 

Franklin.. 
Fremont.. 

Gem. 

Gooding... 



3,027 


2,892 


113 


22 


56 


52 


4 




2,938 


2,872 


58 


8 


325 


318 


7 




560 


541 


17 


2 


438 


431 


6 


1 


210 


204 


6 




150 

875 


150 
836 






32 


7 


650 


624 


22 


4 


250 


239 


11 




30 


28 


2 




50 


48 


2 




1,190 


1,173 


16 


1 


320 


317 


3 




430 


418 


12 




110 


109 


1 




260 


256 


4 




100 


99 




1 


450 


443 


1 




141 
451 


141 
441 






io 




278 


271 


6 


1 


360 


352 


8 





Idaho 

Jefferson 

Jerome .. 

Kootenai 

Latah.. 

Lemhi 

Lewis 

Lincoln 

Madison 

Minidoka 

Nez Perce 

Oneida 

Owyhee 

Payette 

Power. 

Shoshone 

Teton 

Twin Falls... 

Valley 

Washington.. 
Miscellaneous 

Total... 



470 


465 


224 


223 


250 


246 


1,515 


1,474 


1,000 


978 


360 


347 


260 


256 


175 


172 


215 


212 


360 


359 


1,150 


1,110 


175 


173 


180 


176 


325 


322 


158 


158 


2,468 


2,369 


175 


171 


1,246 


1,207 


215 


213 


440 


439 


12 


4 


25,012 


24,329 



5 ' 

1 

2 ■ 2 
33 8 
19 , 3 

2 1 

3 1 

.-.: 3 

3 , 

1 

32 8 

2 

4 ! 

3 

80 i» 

4 

28 11 
2 

1 III"" 

6 2 



577 



106 



ILLINOIS 



Adams 

Alexander 

Bond 

Boone 

Brown 

Bureau 

Calhoun 

Carroll 

Cass... 

Champaign.. 

Christian 

Clark... 

Clay 

Clinton 

Coles 

Cook..., 

Crawford 

Cumberland. 

De Kalb 

Dcwitt 

Douglas 

Dupage 

Edgar 

Edwards 

Efhogham... 

Fayette 

Ford 

Franklin 

Fulton 



j 3,151 


2,872 


202 


77 


1, 140 


1,049 


62 


29 


' 352 


336 


n 


5 


1 525 


498 


19 


8 


131 


121 


9 


1 


1, 605 


1, 557 


35 


13 


94 


92 


2 




979 


960 


17 


2 


1, 188 


1,132 


48 


8 


i 3,672 


3,401 


195 


76 


' 2,096 


2,012 


64 


20 


319 


285 


26 


8 


259 


243 


5 


11 


' 437 


407 


19 


11 


1,750 


1,648 


71 


31 


475, 572 


431,832 


25,909 


17, 831 


1 562 


519 


36 


7 


i 115 


110 


4 


1 


1,824 


1,703 


83 


38 


• 1,247 


1,203 


35 


9 


709 


744 


17 


8 


7,916 


7,299 


364 


253 


745 


679 


48 


18 


80 


75 


5 




341 


322 


16 


3 


244 


227 


13 


4 


637 


604 


28 


5 


3,529 


3,450 


55 


18 


1,545 


1.407 


60 


18 



Gallatin 

Greene 

Grundy 

Hamilton.-., 

Hancock 

Hardin 

Henderson.. 

Henry 

Iroquois 

Jackson 

Jasper 

Jefferson 

Jersey 

Jo Davicss-. 

Johnson 

Kane 

Kankakee... 

Kendall 

Knox 

Lake 

La Salle 

Lawrence 

Lee 

Livingston.. 

Logan 

McDonotigh 
McHciiry, .. 

McLean 

Macon 



84 


78 


5 i 


708 


682 


21 


687 


641 


36 


75 


70 


5 


673 


639 


26 


56 


49 


6 


173 


165 


5 


2,612 


2,504 


71 


995 


937 


46 


1,541 


1,473 


54 


110 


103 


6 


595 


545 


39 


280 


269 


9 


673 


647 


20 


101 


99 


2 


11,782 


11,092 


454 


2,674 


2,644 


91 


309 


290 


14 


3,601 


3,427 


116 


7,684 


6,763 


406 


5, 598 


6,242 


248 


639 


576 


39 


1,383 


1,326 


38 


1,687 


1,593 


80 


1,160 


1,063 


68 


849 


790 


44 


2,290 


2,211 


60 


4,691 


4, 268 


219 


4,940 


4,552 


270 



1 

37 
12 
14 

1 
11 

2 



236 
39- 
5 

58- 
416 

loa 

24 
19 
14 
29 
15 
19 
104 
118 



STATISTICS OF INCOME 



217 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year ^ 5:25— Continued 



ILLINOIS— Continued 



Counties 



Macoupin... 

Madison 

Marion 

Marshall 

Mason.. 

Massac 

Menard 

Mercer 

Monroe 

Montgomery 

Morgan 

Moultrie 

Ogle 

Peoria 

Perry 

Piatt 

Pilie 

Pope 

Pulaski 

Putnam 

Randolph 

Richland 

Rock Island - 
Saint Clair.. 



Num- 
ber of 
returns 


Under 
$5,000 


4,191 


4,119 


8,003 


7,627 


1,888 


1,813 


514 


475 


542 


500 


208 


198 


297 


278 


544 


524 


307 


293 


1,732 


1,654 


1,257 


1,132 


286 


267 


1,141 


1,085 


10, 342 


9,594 


944 


887 


497 


450 


413 


384 


31 


27 


466 


458 


214 


213 


1,018 


973 


198 


181 


7,309 


6,972 


10, 914 


10,419 



$5,000 


$10,000 


to 


and 


$10,000 


over 


59 


13 


270 


106 


57 


18 


26 


13 



16 
16 
14 
55 

100 
17 
41 

481 

45 

31 

19 

2 

7 

1 

25 

10 

227 

368 



18 I 

ai 

4| 



23 
25 
2 
15 
267 
12 
16 
10 
2 
1 



20 

7 

110 

127 



Counties 



Num- 
ber of 
returns 



Under 
$5,000 



Saline. 2,118 

Sangamon 9,123 

~ ■ ■ 217 

254 

409 

343 

1,766 

2,014 

263 

6,103 

418 

979 

256 

138 

201 

1,781 

8,113 

3,498 

8,172 

840 

4,953 



Schuyler. 

Scott 

Shelby 

Stark 

Stephenson 

Tazewell 

Union 

Vermilion 

Wabash 

Warren 

Washington 

Wayne 

White.. 

Whiteside 

WOl 

Williamson 

Winnebago 

Woodford. 

Miscellaneous 

Total 



676, 489 



2,041 

8,470 

204 

239 

395 

331 

1,628 

1,913 

237 

5,779 

405 

917 

237 

132 

190 

1,671 

7,741 

3,383 

7,644 

798 

4,596 



620, 965 



$5,000 

to 
$10,000 



63 

447 
12 
7 
11 
11 
95 
75 
25 

226 
12 
47 
16 
6 
10 
75 

252 
83 

348 
39 



33, 940 



$10,000 
and 
over 



14 
206 
1 
8 
3 
1 

43 

26 
1 

98 
1 

15 
3 



1 
35 
120 
32 
180 
3 
149 



21,584 



INDIANA 



Adams 


493 

13, 876 

617 

287 

519 

306 

17 

178 

2,110 

1,053 

945 

1,106 

89 

833 

568 

416 

1,091 

3,032 

349 

4,770 

954 

1,745 

447 

176 

174 

962 

1,689 

1,299 

511 

387 

116 

309 

1,000 

2,196 

1,502 

571 

215 

456 

310 

197 

552 

1,765 

606 

213 

23,699 

4,178 

1,667 

2,923 


470 

13,099 

566 

280 

485 

284 

17 

174 

2,022 

1,004 

912 

1,053 

86 

800 

533 

402 

1,057 

2,775 

322 

4,504 

899 

1,637 

424 

161 

157 

926 

1,558 

1,256 

490 

374 

109 

293 

937 

2,049 

1,437 

545 

200 

424 

273 

182 

511 

1,633 

567 

206 

23, 027 

3,897 

1,558 

2,745 


16 
505 
29 
7 
25 
15 


7 

272 

22 

" 9 

7 


j Marion.. 


41, 679 

822 

74 

1,295 

1,235 

809 

320 

264 

637 

35 

292 

165 

276 

185 

467 

1,188 

267 

124 

316 

546 

320 

446 

15, 779 

75 

781 

170 

238 

258 

1,512 

33 

2,661 

424 

154 

6,891 

1,622 

7,284 

848 

124 

360 

152 

2,973 

472 

312 

352 

120 


38, 578 

779 

66 

1,238 

1,132 

734 

290 

250 

578 

33 

258 

160 

260 

164 

460 

1,141 

246 

120 

295 

521 

298 

408 

14, 955 

72 

702 

166 

231 

243 

1,459 

31 

2,488 

407 

143 

6,282 

1,578 

6,773 

784 

115 

337 

144 

2,747 

433 

301 

332 

55 


1,991 
35 
7 
40 
67 
58 
20 
11 
44 
--- 

4 
12 
15 

7 
34 
13 

3 
19 
20 
12 
30 
519 

3 
39 

4 

5 
13 
39 

2 

119 

13 

9 
384 
34 
326 
48 

8 
16 

6 
140 
32 
10 
17 
43 


1 110 


Allen 


[ Marshall 


8 


Bartholomew 


1 Martin 


1 


Benton . 


1 Miami 


17 


Blackford 


i Monroe . 


36 


Boone 

Brown 


1 Montgomery 

' Morgan 


17 
10 


Carroll 


4 
75 
42 
22 
39 
3 
24 
24 
12 
26 

162 
22 

187 
36 
65 
17 
12 
12 
28 
85 
39 
16 
13 

13 
43 

103 
40 
19 
12 
23 
29 
13 
28 
96 
30 
7 

539 

202 
82 

120 


13 
7 
11 
14 

9 
11 

2 

8 

95 

5 

79 

19 

43 

6 

3 

5 

8 

46 

4 

5 

"3 

20 

44 

25 

7 

3 

9 

8 

2 

13 

36 

9 

""'133 
79 
27 
58 


Newton 


3 


Cass. 


Noble 


15 


Clark 


Ohio 


2 


Clay. 


1 Orange . 


10 


Clinton 


1 Owen 


1 


Crawford 


Parke 


4 


Daviess 


Perry... 


fi 


Dearborn 


Pike 




Decatur 


Porter 


13 


De Kalb 


Posey 


s 


Delaware 


Pulaski 


1 


Dubois. 


Putnam. 


2 


Elkhart 

Fayette. 


I Randolph. 

' Ripley 


5 
10 


Floyd.. 


1 Rush . 


8 


Fountain 

Franklin.. 


St. Joseph 

Scott 


305 


Fulton 


Shelby 


40 


Gibson 


Spencer 




Grant. 


Starke.. 


2 


Greene 


Steuben 


2 


Hamilton 


Sullivan 


14 


Hancock 


Switzerland 

Tippecanoe 

Tipton 




Harrison 


54 


Hendricks... 


1 


Henry 


i Union 


2 


Howard 


' Vanderburg 

Vermilion 

Vigo 


225 


Huntington 

Jackson 


10 

185 


Jasper 


Wabash. 


16 


Jay 4 


Warren 


1 


Jefferson 


Warrick. 


7 


Jennings 


Washington. 

Wayne 


2 


Johnson 


86 


Knox 


Wells 


7 


Kosciusko 


White 


1 


Lagrange 


Whitley . 


3 


Lake 


Miscellaneous 

Total 


22 






Lawrence 


178,831 


168, 107 


7,263 


3,461 


Madison 









218 
Table 15. 



STATISTICS OF INCOME 

-Personal returns — Distribution by income classes by counties, calendar 
year 1923 — Continued 

IOWA 



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 
over 


Adair 


287 
204 
387 
888 
334 
891 

4,396 

1,795 
600 
548 
738 
418 
674 

1,139 
869 
555 

2,490 
942 
303 
190 
630 
765 

3,722 
995 

1,231 
193 
221 
488 

2,767 
260 

6,708 
570 

1,418 
603 
357 
516 
478 
404 
477 
791 
333 
928 
857 
620 
232 
403 
798 
370 
584 

1,180 
521 


274 
190 
381 
844 
319 
860 

4,139 

1,714 
571 
517 
713 
406 
644 

1,091 
837 
535 

2,371 
904 
294 
177 
608 
744 

3,525 
977 

1,194 
183 
216 
471 

2,543 
255 

6,390 
560 

1,388 
576 
334 
485 
459 
388 
467 
756 
326 
887 
829 
594 
213 
395 
775 
354 
571 

1,130 
491 


12 
10 

5 
36 
12 
27 
185 
72 
26 
25 
21 
10 
26 
36 
28 
20 
91 
30 

7 
11 
20 
15 
138 
14 
32 

8 

4 

16 

145 

4 
200 

6 
27 
23 
18 
22 
13 
14 

9 
22 

7 
38 
27 
23 
10 

6 
21 
15 
10 
39 
27 


1 
4 
1 
8 
3 
4 

72 
9 
3 
6 
4 
2 
4 

12 
4 

28 
8 
2 
2 
2 
6 

59 
4 
5 
2 
1 
1 

79 
1 
118 
4 
3 
4 
5 
9 
6 
2 
1 

13 

3 

1 
3 
9 
2 
2 
1 
3 
11 
3 


Johnson 


1,330 

442 
548 
745 

2, 457 

7,254 
310 
594 
562 
325 
952 
780 

1,792 
640 
370 
486 

1,027 
936 

1,509 
838 
320 

1,065 
322 

1,212 

589 

20, 764 

5,456 
743 
172 
848 

8,271 
650 
666 

1,223 
828 
568 

1,038 
217 

2,431 
565 
818 
281 

2,819 
291 
580 

8,710 
344 

1,026 
82 


1,220 
411 
527 
719 

2,299 

6,827 
303 
572 
549 
304 
895 
740 

1,685 
611 
343 
469 
991 
893 

1,401 
800 
307 

1,004 
317 

1,153 

575 

19,484 

5,220 
716 
161 
802 

7,700 
625 
632 

1,152 
799 
556 

1,004 
216 

2,276 
549 
782 
278 

2,670 
284 
553 

8,248 

342 

989 

3 


82 
24 
19 
25 

106 

289 
5 
16 
12 
19 
36 
33 
79 
28 
13 
16 
29 
33 
74 
29 
13 
51 
5 
55 
11 

873 

168 
23 
11 
45 

385 
21 
29 
65 
25 
9 
29 
1 

103 

14 

31 

3 

110 
6 
23 

326 

2 

35 

52 


28 




Jones 


7 




Keokuk . 


2 


Appanoose 


Kossuth 


\ 


Lee.- 


52 




Linn. 


138 


Blackhawk . 


Louisa 


2 


Boone 


Lucas.. 


6 




Lyon 


1 




Madison 


2 




Mahaska. . . . 


21 


Butler 


Marion 


7 


Calhoun 


Marshall 


28 


Carroll . - 


Mills 


1 


Cass 


Mitchell. 


14 


Cedar 


Monona 


1 




Monroe.- . 


7 


Cherokee 


Montgomery 

Muscatine 

O'Brien 


10 


Chickasaw 

Clarke 


34 
g 


Clay 


Osceola 




Clayton 


Page.. 


10 


Clinton 


Palo Alto 






Plymouth 

Pocahontas 

Polk... 


4 


Dallas 


3 




407 


Decatur 


Pottawattamie... 

Poweshiek 

Ringgold 


68 




4 








Sac 


1 


Dubuque 


Scott... 


186 


Emmet 


Shelby.. 


4 


Favette 


Sioux 


5 


Floyd 


Story 


6 


Franklin 


Tama... 


4 


Fremont 


Tavlor 


3 




Union 


5 


Grundy 


Van Buren 

Wapello... 




Guthrie 


52 




Warren 


2 




Washington. 

Wavne. 


5 








Webster... 


39 




Winnebago 

Winneshiek 

Woodbury 

Worth 


1 


Howard - 


4 


Humboldt 

Ida 


136 


Iowa 


Wright 


2 




Miscellaneous 

Total.. 


27 






Jeflerson 


135, 864 


128, 821 


5,154 


1,889 







KANSAS 



Allen 

Anderson 

Atchison 

Barber 

Barton 

Bourbon 

Brown 

Butler 

Chase. 

Chautauqua 

Cherokee 

Cheyenne- -. 

Clark 

Clay 

Cloud , 

Coffey , 

Comanche.. 

Cowley 

Crawford 

Decatur 

Dickinson.. 



786 


758 


18 


10 


256 


247 


5 


4 


1,238 


1,171 


45 


22 


307 


296 


9 


2 


972 


939 


27 


6 


943 


898 


35 


10 


675 


658 


15 


2 


2,379 


2,284 


77 


18 


251 


241 


8 


2 


346 


342 


2 


2 


1,124 


1,058 


34 


32 


203 


197 


6 




122 


120 


2 




502 


487 


12 


3 


703 
265 


665 
249 


24 
11 


14 

5 


131 


130 


1 




2, 150 


2,005 


108 


37 


3,360 


3,247 


82 


31 


276 


268 


5 


3 


1,469 


1,420 


36 


7 



Doniphan. 
Douglas--- 
Ed wards-. 

Elk 

Ellis. 

Ellsworth - 

Finney 

Ford 

Franklin. - 

Qeai-y 

Oovc 

Graham.. - 

(}rant 

Gray 

Greoley 

Greenwood 
Hamilton.. 

Harper 

Ilarvoy 

Haskell.... 
Hodgeman. 



367 

1,143 

414 

278 

537 

438 

279 

834 

609 

668 

146 

111 

9 

74 

20 

785 

91 

388 

1,319 

24 

54 



357 

1,072 

411 

262 

525 

429 

273 

825 

572 

650 

146 

106 

9 

74 

29 

717 

88 

378 

1,276 

24 

54 



STATISTICS OF INCOME 



219 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1923 — Continued 

KANSAS— Continued 



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 
over 




280 
336 
288 
525 
50 
267 
144 

1,729 
52 

1,392 
282 
227 
116 

1,376 
959 
892 
919 
148 
636 
446 

2,963 

330 

75 

390 

1,065 
222 
304 
305 
398 
295 
346 
346 
460 


272 
331 
276 
497 
48 
259 
142 

1,683 
52 

1,285 
275 
222 
115 

1,319 
939 
877 
893 
148 
623 
438 

2,815 
327 
74 
386 

1,019 
222 
295 
302 
393 
290 
339 
339 
450 


7 
3 
10 
10 
2 
6 
2 
42 


1 
2 
2 
18 

2 
- 


Pratt 


648 

2,088 

461 

552 

964 

215 

333 

305 

2,088 

71 

10, 043 

235 

8,262 

131 

316 

286 

420 

26 

30 

1,055 

314 

90 

269 

118 

360 

39 

732 

170 

9,717 

78 


635 
252 

1,998 
451 
543 
928 
214 
329 
298 

1,997 
71 

9,508 
231 

7,925 
128 
313 
278 
409 
26 
30 

1,016 
303 
90 
266 
118 
351 
30 
700 
165 

9,466 
16 


8 
2 

69 
8 
7 

23 
1 
3 
6 

66 


5 




Rawlins 


3 


Jewell 


Reno 


21 


Johnson 


Republic 


2 




Rice- 


2 




Riley 


13 


Kiowa 


Rooks 




Labette 


Rush 


1 


Lane 


Russell 


1 




81 
7 
5 
1 

41 

18 
9 

24 


26 

16 

2 
6 
2 


Saline 


25 




Scott 




Linn 


Sedgwick.. .. .. 


346 
3 

231 
3 
2 
8 
8 


189 


Logan 


Seward 


1 




Shawnee 


106' 




Sheridan 






Sherman- 


I 


Marshall 


Smith.. 




Meade 


Stall'ord . . . 


3 


Miami - . 


9 

6 

91 

2 

I' 

30 


4 

2 

57 

1 

1 

ie 


Stanton. 






Stevens .. 








Sumner 


25 
. 10 


14 


Morris 


Thomas 

Trego . 


1 


Morton - 






Wabaunsee 


3 




Neosho 




Ness 


Washington 

Wichita 


7 
6 

21 

5 

167 

36 


2 


Norton 


6 
3 
2 
4 
5 
6 
10 


3 

- 
1 

2 

1 


3 


Osage - - 


Wilson 


11 


Osborne 


Woodson 




Ottawa 


Wyandotte 

Miscellaneous 

Total 


84 


Pawnee 


26 






Pottawatomie 


86, 291 


82, 993 


2,320 


978 



KENTUCKY 



Adair. 

Allen 

Anderson 

Ballard 

Barren 

Bath 

Bell 

Boone 

Bourbon 

Boyd 

Boyle 

Bracken 

Breathitt 

Breckinridge 

Bullitt 

Butler 

Caldwell 

Calloway 

Campbell 

Carlisle. 

Carroll 

Carter 

Casey 

Christian 

Clark 

Clay 

Clinton. 

Crittenden . . 
Cumberland. 

Daviess 

Edmonson... 

Elliott 

Estill 

Fayette. 

Fleming 

Floyd 

Franklin 

Fulton- 

Gallatin 

54441 



20 

89 
94 
45 

186 
71 

980 
96 

800 
2,079 


19 

87 
89 
44 

168 
65 

900 
93 

747 
1,848 


1 
1 
4 

IT 

5 
57 

3 
40 
164 


23 

13 

67 


639 
104 
127 
133 


592 
91 
122 
130 


32 
11 
3 

1 


15 
2 
2 
2 


182 


179 


1 


2 


17 


16 


1 




301 


288 


10 


3 


104 
6,440 


100 
6,113 


3 

247 


1 
80 


26 
172 


25 
164 


1 
6 


" 2 


111 


101 


8 


2 


8 


5 


3 




763 


702 


43 


18 


766 


674 


68 


24 


18 


15 


3 




6 
70 


6 
61 






6 


3 


15 


14 


1 




1,024 


908 


78 


38 


26 


24 


1 


1 


3 

670 


3 

659 






9 


2 


4,517 


4,033 


321 


163 


58 


52 


6 




333 


314 


13 


6 


604 


533 


43 


28 


467 


441 


22 


4 


^8 


35 


1 


2l 



Garrard 

Grant 

Graves 

Grayson 

Green 

Greenup 

Hancock 

Hardin 

Harlan 

Harrison... 

Hart 

Henderson. 

Henry 

Hickman.., 

Hopkins 

Jackson 

Jefferson 

Jessamine- - 

Johnson 

Kenton 

Knott 

Knox 

Larue 

Laurel 

Lawrence... 

Lee 

Leslie 

Letcher 

Lewis 

Lincoln 

Livingston- 
Logan 

Lyon 

McCracken 
McCreary.. 

McLean 

Madison 

Magoffin... 
Marion 



106 


99 


110 


106 


399 


351 


87 


76 


11 


8 


595 


585 


39 


38 


215 


205 


1,680 


1,602 


276 


257 


43 


39 


589 


524 


123 


119 


24 


23 


1,026 


951 


10 


. 8 


27, 325 


24, 419 


200 


192 


280 


257 


9,148 


8,772 


42 


39 


171 


153 


45 


41 


73 


69 


150 


133 


103 


99 


3 


2 


658 


637 


71 


69 


128 


124 


14 


13 


302 


282 


66 


63 


2,027 


1,859 


119 


112 


53 


50 


389 


353 


61 


54 


154 


139 



6 


1 


4 




33 


15 


10 


1 


3 




8 


2 


1 




8 


2 


60 


18 


16 


3 


4 





47 


18 


3 
1 

52 


1 


23 


2 




1,810 


1,096 


6 


2 


18 


5 


264 


112 


2 


1 


13 


5 


4 




4 




13 


4 


3 


1 


1 




18 


3 


2 




4 




1 




15 


5 


1 


2 


115 


53 


4 


3 


2 


1 


24 


12 


3 


4 


9 


6 



— 25t- 



-15 



220 



STATISTICS OF INCOME 



Table 15. 



-Personal returns — Distribution by income classes by counties, calendar 
year 1923 — Continued 



KENTUCKY— Continued 



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 
over 


Marshall. 


58 

99 

416 

22 

3 

228 

2 

19 

263 

29 

1,114 

201 

108 

243 

182 

29 

6 

99 

1,190 

1,160 

30 

433 

86 


56 

97 

358 

22 

2 

212 

2 

18 

210 

27 

1,046 

178 

100 

232 

167 

28 

6 

93 

1,141 

1,119 

29 

417 

85 






Robertson 

Rowan 


4 
60 

251 

279 

94 

25 

67 

113 

40 

11 

417 

826 

91 

57 

343 

904 

38 

254 

75 


4 

53 

7 

229 

2.50 

90 

24 

57 

109 

38 

8 

400 

761 

86 

51 

322 

867 

37 

223 

18 






Martin 


2 
43 


15 


4 


3 


Mason 


Russell 






Scott 


19 
25 
4 
1 
8 
4 

§' 

12 

51 

4 

6 

12 

25 

1 

17 

39 


3 


Menifee. 


is' 


1 
3 


Shelby 


4 


Mercer 


Simpson 




Metcalfe 


Spencer 




Monroe 


1 

35 

2 

39 

13 

7 

10 

8 

1 


18 

29 

10 
1 

1 
7 


Tavlor 


2 


Montgomery . .. 


Todd 




Trigg 

Trimble 

Union.. 

Warren 

Washington 

Wayne 

Webster 


2 
5 


Muhlenberg 

Nelson.. 


Nicholas .. 


14 


Ohio 


1 


Oldham 




Owen 


9 


Owsley.. 


Whitley 

Wolfe 

Woodford 

Miscellaneous 

Total 


12 


Pendleton 

Perry 


6 
44 
32 

1 
14 


5 

9 

2 

1 


14 


Pike 


18 






Pulaslii , 

Roclrcastle 


79,091 


72,661 


4,334 


2,096 



LOUISIANA 



MAINE 





677 

437 

188 

210 

224 

541 

231 

285 

8,688 

1,749 

86 

36 

40 

970 

192 

538 

2,938 

187 

88 

128 

205 

146 

606 

456 

105 

581 

296 

758 

357 

185 

302 

57 

180 

272 

346 


653 

416 

180 

194 

212 

521 

220 

266 

7,860 

1,619 

81 

36 

39 

913 

182 

514 

2,764 

168 

84 

126 

182 

142 

571 

422 

102 

557 

289 

724 

334 

170 

268 

55 

161 

253 

323 


20 
13 

8 
10 

8 
14 

4 

11- 
564 
78 

3 


4 
8 

6 

4 
6 
7 
8 
264 
52 
2 


Orleans 


32, 955 

1,896 

128 

192 

2,092 

195 

209 

155 

112 

272 

10 

232 

165 
511 
101 
669 
360 
670 
118 
299 
149 
231 
473 
489 
531 

200 

48 

63 

223 

407 


29,871 

1,747 

121 

181 

1,944 

178 

198 

144 

KM 

267 

10 

211 

155 
482 
98 
614 
3.39 
639 
103 
265 
130 
214 
455 
468 
489 

191 

47 

62 

219 

344 


2,027 

109 

5 

4 

100 

11 

8 

9 

7 

4 


1,057 


Allen - 


Ouachita 


40 


Ascension 

Assumption 


Plaguemines. 

Pointe Coupee 

Rapides 


2 

7 
48 


Beauregard.. 

Bienville 


Red River 

Richland 


6 
3 




Sabine.. 


2 


Caddo 


St. Bernard 

St. Charles.. 

St. Helena 

St. James 


1 


Calcasieu 


1 


Caldwell 






15 
4 

35 
16 
19 
9 
23 
14 
14 
17 
19 
24 

6 
1 
1 
4 
50 


6 


Catahoula 


1 
41 

8 

17 

117 

17 

4 

2 
15 

4 
25 
27 

3 
19 

4 
20 
18 

7 
20 

2 

8 
10 
17 


16 

2 

7 

57 

2 

8 1 

10 

7 j 

5 J 

14 ! 
5 1 

8 1 
14 ; 

ii 

9 
6 


St. John the Bap- 
tist 


6 


Concordia 

De Sota . . 


St. Landry 

St. Martin 

St. Mary 


6 


East Baton Rouge. 

East Carroll 

East Feliciana 

Evangeline 

Franklin 


20 


St. Tammany 

Tangipahoa 

Tensas 


5 
12 
6 


Terre Bonne 

Union 


11 


Grant 


5 


Iberia-- 


Vermilion 

Vernon 


3 
1 




Washington 

Webster 


2 




18 


Jefferson Davis... 


West Baton 
Rouge 


3 


Lafourche 

La Salle 


West Carroll 

West Feliciana... 
Winn 








Livingston 

Madison 


Miscellaneous 

Total.. 


13 


67, 440 


61,891 


3,720 




Morehouse 

Natchitoches 


1,829 



Androscoggin 

Aroostook 

Cumberland. 

Franklin 

Hancock 

Kennebec 

Knox 

Lincoln 

Oxford 

Penobscot — 



5, 601 


5,231 


239 


131 


1, 591 


1,488 


71 


32 


13, 250 


12, 066 


783 


401 


640 


591 


33 


16 


998 


886 


78 


34 


5,438 


5,113 


224 


101 


1,424 


1,304 


91 


29 


444 


416 


19 


9 


1, 850 


1,729 


82 


39 


5,876 


5,418 


282 


176 



Piscataquis... 

Sagadahoc 

Somerset 

Waldo 

Washington.. 

York 

Miscellaneous 

Total... 



1, 146 
925 

1,756 
518 

1,184 

6, 734 
60 



48, 435 



1, 090 
85() 

1,678 
470 

1,121 

5,410 
19 



44, 886 



36 
41 
52 
37 
44 
232 
22 



2,366 



STATISTICS OF INCOME 



221 



Table 15. — Personal returns — Distribution btj income classes by counties, calendar 

year 1923 — Continued 



MARYLAND 



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 
over 


Allegany -. 


4,676 

2.040 

4,346 

50 

318 

840 

984 

238 

421 

1,756 

292 

1,012 

477 

306 


4,366 

1,826 

3,647 

42 

287 

777 

941 

220 

385 

1,616 

266 

921 

435 

289 


219 

183 

428 

6 

19 

37 

30 

12 

28 

103 

21 

63 

30 

13 


91 

31 

271 

2 
12 
26 
13 

6 

8 
37 

5 
28 
12 

4 


Montgomery 

Prince Georges 

Queen Annes 

St. MaryS- 

Somerset 


2,900 

2,687 

171 

106 

270 

410 

2,964 

571 

367 

69, 634 

29, 934 


2,572 

2,598 

158 

100 

243 

350 

2,686 

504 

332 

61,917 

27, 262 


216 

64 

10 

3 

22 

41 

178 

45 

32 

4,850 

1,981 


112 


Anne Arundel 

Baltimore 

Calvert -. 


25 
3 
3 




5 


Carroll 


Talbot-- - 


19 


Cecil -- 


Washington 

Wicomico 

Worcester 

City of Baltimore- 
Miscellaneous 

Total 


100 


Charles 


22 


Dorchester-- 

Frederick 


3 

2,867 
691 


Garrett..- 






Howard 


127, 770 


114,740 


8,634 


4,396 


Kent 









MASSACHUSETTS 



Barnstable 
Berkshire.. 

Bristol 

Dukes 

Essex 

Franklin -- 
Hampden. 
Hampshire 
Middlesex- 



1,049 


816 


143 


90 


8,425 


7,725 


451 


249 


26, 178 


24, 248 


1,174 


756 


136 


110 


21 


5 


49, 131 


45, 743 


2,046 


1,342 


3,549 


3,326 


160 


63 


30, 478 


28, 290 


1,346 


842 


2,986 


2,606 


266 


114 


88, 807 


79, 669 


5,857 


3,281 



Nantucket 

Norfolk 

Plymouth 

Suffolk 

Worcester 

Miscellaneous. 

Total-.-. 



172 


152 


13 


31, 553 


26, 377 


2,918 


17, 002 


15, 807 


786 


109, 755 


101,353 


4,768 


44, 369 


41,623 


1,624 


1,510 


1,115 


233 


415, 100 


378, 960 


21, 806 



7 

2,258 

409 

3,634 

1,122 

162 



14, 334 



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 

Gladwin 

Gogebic. 

Grand Traverse. 

Gratiot 

Hillsdale.-- 

Houghton 

Huron 

Ingham 

Ionia 

Iosco 

Iron -- 

Isabella 

Jackson 

Kalamazoo 

Kalkaska 

Kent -.. 

Keweenaw 

Lake 



47 
325 

1,050 
691 
225 
83 
250 
550 

3,021 
240 

5,185 
486 

4,533 
750 
405 
300 

1,050 
103 
428 
149 

1.900 

1,700 

1,110 

550 

10, 151 

107 

2,360 
700 
590 
583 

2,500 
495 

7,147 

1, 530 
225 

1,050 
364 

6,103 

8, 450 

25 

23, 865 

100 

25 


44 
313 
990 
628 
223 
82 
241 
518 

2,804 
236 

4,937 
438 

4,141 
709 
381 
285 
999 
102 
394 
138 

1,820 

1,641 

1,063 
507 

9,527 
103 

2,285 
668 
573 
544 

2,359 
450 

6, 663 

1,472 
219 

1,024 
342 

5,738 

7,972 

25 

22, 233 

93 

23 


3 

8 
49 
43 

2 

6' 

21 

147 

3 

158 

33 

259 

33 

18 

9 

36 

2i 
5 
51 
43 
29 
24 

415 
4 
65 
24 
14 
29 
91 
28 

330 

41 

3 

19 

16 

246 

303 


4 
11 
20 

i 

3 

11 

70 

1 

90 

15 

133 

8 

6 

6 

15 

- 

6 
29 
16 
18 
19 
209 

10 

8 

3 

10 

50 

17 

154 

17 

3 

7 

6 

119 

175 


977 
6 
1 


655 

1 1 
1 



Lapeer 

Leelanau 

Lenawee 

Livingston 

Luce 

Mackinac 

Macomb 

Manistee 

Marquette 

Mason 

Mecosta 

Menominee- - 
Midland..... 

Missaukee 

Monroe 

Montcalm 

Montmorency 

Muskegon 

Newaygo 

Oakland 

Oceana 

Ogemaw 

Ontonagon 

Osceola 

Oscoda 

Otsego 

Ottawa 

Fresque Isle.. 
Roscommon. - 

Saginaw - 

St. Clair 

St. Joseph 

Sanilac 

Schoolcraft-.- 

Shiawassee 

Tuscola 

Van Buren... 
Washtenaw. - 

Wayne 

Wexford 

Miscellaneous 

Total... 




222 • STATISTICS OF INCOME 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1923 — Continued 

MINNESOTA 



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 
over 


Aitkin 


89 
191 
275 
467 

93 
175 
1,410 
555 
630 
2G8 
153 
326 
164 
782 

59 

11 
149 
974 
990 
136 
284 
679 
320 
992 
996 
121 
50, 828 
162 

61 

82 
966 
207 

41 
626 

92 
452 
108 
740 
299 

92 
434 
264 

47 
152 
469 


83 
185 
266 
446 

87 
166 
1,327 
629 
581 
257 
149 
316 
156 
769 

59 

11 
143 
933 
969 
130 
262 
667 
304 
947 
936 
118 
47, 120 
155 

57 

78 
944 
200 

40 
614 

90 
446 
101 
732 
287 

87 
410 
249 

45 
147 
448 


6 

5 

6 

19 

6 

9 

56 

20 

21 

8 

4 

8 

7 

11 


i 

3 
2 

27 

6 

28 

3 

" 2 

1 
2 


Meeker 


201 

136 

425 

1,072 

84 

134 

377 

129 

1,813 

710 

255 

161 

508 

1,005 

150 

30, 943 

52 
229 
262 
991 
308 

69 

18,117 

227 

53 
120 
1,641 
545 
118 
320 
391 

92 
445 
151 
440 
676 
404 
595 
1,818 
488 
214 

80 


191 

128 

412 

1,026 

77 
127 
366 
127 
1,664 
669 
250 
156 
503 
981 
145 
28, 915 

52 
217 
245 
942 
297 

68 

17, 134 

223 

49 
111 
1,559 
516 
113 
316 
385 

91 
425 
139 
422 
622 
398 
590 
1,664 
477 
203 

27 


6 
7 
7 

33 
6 
6 
9 
2 

94 

25 
5 
4 
5 

23 

4 

1,267 


4 




Mille Lacs 


1 


Becker. 


6 


Beltrami.. 




13 


Benton . 


Murrav 


1 


Big Stone 


Nicollet.. 


1 


Blue Earth 


Nobles. 


2 


Brown 


Norman 




Carlton 


Olmsted . . 


55 




Otter Tail 

Pennington 

Pine 


16 


Cass 




Chippewa. 


1 


Chisago . . . 


Pipestone 

Polk.. 




Clay 


1 


Clearwater 


Pope 


1 


Cook 






Ramsay 


761 


Cottonwood 


6 

31 

14 

6 

9 

10 

12 

34 

38 

3 

2,300 

6 

4 

4 

18 

7 

1 

10 

1 

' 5 

5 

5 

9 

5 

24 

11 

2 

2 

19 


10 

7 

13 
2 
4 
11 
22 

"1,168 
1 

- 

2 

1 
1 
2 
3 
3 

'I 

3 

2 


Red Lake.. 

Redwood ... 




Crow Wing 


9 

14 

35 

7 

1 

644 

4 

2 

6 

66 

21 

4 

4 

6 

1 

13 

7 

14 

35 

6 

5 

96 

10 

11 

34 


3 






3 


Dodge 


Rice 


14 


Douglas 


Rock 


4 


Faribault.. 


Roseau 




Fillmore 


St. Louis 


339 


Freeborn 


Scott 




Goodhue 


Sherburne 

Siblev 


2 


Grant . . 


3 


Hennepin. 

Houston 




16 


Steele 


8 


Hubbard... 


Stevens 


1 


Isanti.. 


Swift 




Itasca. 


Todd 




Jackson 


Traverse 




Kanabec. 


Wabasha 


7 


Kandiyohi 


Wadena 


5 


Kittson 


Waseca 


4 


Koochiching 

Lac qui Parle 

Lake 


Washington 

Watonwan 

Wilkin 


19 


Le Sueur. 


Winona 


5S 






1 




Yellow Medicine. 
Miscellaneous 

Total 




McLeod 


19 


Mahnomen 

Marshall 




134, 360 


126, 068 


5,345 


2,947 


Martin 









MISSISSIPPI 



Adams 

Alcorn 

Amite 

Attala 

Benton 

Bolivar 

Calhoun 

Carroll 

Chickasaw. 

Choctaw 

Claiborne.. 

Clarke 

Clay 

Coahoma... 

Copiah 

Covington.. 

De Soto 

Forrest 

Franklin 

George 

Greene 

Grenada 

Hancock 

Harrison 

Hinds 

Holmes 

Humphreys 
Issaquena .. 
Itawamba.. 



573 


506 


43 


24 


305 


264 


33 


8 


118 


114 


4 




142 


131 


5 


6 


11 
1,119 


11 
1,078 






26 


15 


23 
56 


23 
52 






4 




201 


188 


12 


1 


39 


37 


2 




112 


104 


4 


4 


174 


161 


10 


3 


195 


184 


8 


3 


1,123 


1,067 


35 


21 


252 


235 


9 


8 


89 


87 


2 




116 


104 


8 


4 


1, 162 


1,068 


60 


34 


81 


80 


1 




20 


18 


1 


1 


74 


67 


2 


5 


260 


247 


12 


1 


209 


186 


12 


11 


1,232 


1, 163 


51 


18 


2,778 


2,517 


188 


73 


198 


177 


13 


8 


198 


185 


7 


6 


33 


32 


1 




2 


2 







Jackson 

Jasper 

JelTerson. 

Jefferson Davis 

Jones 

Kemper 

Lafayette 

Lamar 

Lauderdale 

Lawrence 

Leake 

Lee 

Leflore 

Lincoln 

Ivowndes 

Madison 

Marion 

Marshall 

Monroe 

Montgomery.. 

Neshoba 

Newton 

Noxubee 

Oktibbeha 

Panola 

Pearl River 

Perry 

Pike 

Pontotoc 



319 


299 


16 


55 


51 


2 


98 


90 


4 


24 


23 


1 


1,035 


954 


46 


63 


60 


1 


101 


98 


3 


180 


167 


10 


2,394 


2,232 


114 


42 


41 


1 


25 


24 


1 


328 


300 


20 


1,066 


978 


54 


351 


328 


13 


575 


527 


31 


339 


316 


17 


178 


162 


13 


165 


153 


7 


322 


296 


14 


251 


241 


8 


75 


63 


8 


127 


116 


7 


193 


172 


13 


127 


116 


10 


271 


247 


16 


262 


219 


17 


63 


64 


5 


975 


935 


20 


64 


63 


1 



STATISTICS OF INCOME 



22a 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1923 — Continued 

MISSISSIPPI— Continued 



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 
over 


Prentiss . 


93 
130 
70 
126 
142 
132 
26 
51 
539 
337 
97 
75 
52 
222 


88 

120 

65 

118 

131 

124 

19 

47 

499 

312 

89 

67 

52 

206 


1 
6 

4 
4 
7 
5 

I 
28 
15 

8 
7 


4 
4 
1 
4 
4 
3 
2 
2 
12 
10 

i 


Union 


165 

56 

1,919 

1,572 

75 

42 

68 

93 

330 

465 

31 


155 

48 

1,778 

1,488 

70 

39 

65 

81 

320 

414 

21 


5 
8 
98 
51 
3 

i 

10 

6 

32 

5 


5 




Walthall 




Rankin 


Warren 


43 


Scott . - . 


Washington. 


33 




2 




Webster 


1 


Smith... 


Winkinson 

Winston .. .. 


1 


Stone 


2 


Sunflower 

Tallahatchie 


Yalobusha 


4 
19 


Tate 


Miscellaneous 

Total 


5 






Tishomingo 


27, 851 


25,818 


1,345 


688 


Tunica . 


7 


9 









MISSOURI 





648 
135 
290 
584 
340 
265 
280 

65 

32 
782 
7,235 
484 
225 
258 

10 

1,039 

340 

11 
320 

40 
250 

40 
102 
600 
375 
940 
340 

54 

60 
"20 
150 
150 

61 

10 
302 
600 
117 
345 
3,990 
565 
145 
480 
4 
225 
171 
121 

48 

38, 100 

2,850 

929 

320 

82 
100 
860 
225 
148 
190 
859 
415 


604 
128 
265 
553 
331 
255 
268 

64 

31 
705 
6,705 
464 
215 
243 

10 
987 
316 

10 
300 

38 
239 

39 
100 
565 
342 
891 
317 

50 

57 

20 
148 
146 

57 

7 

267 

582 

111 

337 

3,791 

557 

140 

460 

4 

207 

165 

112 

44 

34, 168 

2,626 

906 

299 

76 

96 
826 
217 
146 
182 
848 
389 


37 
3 

21 

24 
5 
7 
9 
1 
1 

57 
342 

15 
9 

13 


7 
4 
4 
7 
4 
3 
3 

20 

188 

5 

1 

2 


McDonald- 

Macon 


50 

441 

52 

18 

1,695 

100 

170 

182 

150 

147 

182 

60 

180 

265 

490 

115 

54 

1 

303 

74 

1,275 

202 

410 

175 

75 

58 

115 

106 

1,385 

415 

57 

42 

841 

75 

143 

848 

10, 274 

900 

78 

79 

704 

9 

99 

179 

60 

190 

30 

30 

450 

74 

50 

89 

60 

60 

60 

98, 920 

204 


46 
426 

51 

16 
1,598 

96 
167 
175 
143 
140 
176 

60 
167 
250 
460 
114 

51 

1 

275 

72 

1,222 

195 

388 

163 

71 

56 

110 

105 

1,352 

394 

55 

40 
816 

132 

802 
9,272 

858 
76 
79 

684 

7 

97 

173 
60 

188 
30 
28 

425 
73 
47 
86 
58 
53 
56 
90, 150 
51 


4 
13 
1 
2 
68 
2 
2 
6 
5 
3 
6 




Andrew. 


2 


Atchison . . 


1 Madison.- 






i Maries. 




Barrv 


Marion 


29 


Barton. ... 


Mercer. . 


2 


Bates 


Miller 


1 


Benton 


Mississippi 

Moniteau 


1 


Bollinger . 


2 




4 


Buchanan. 

Butler 


Montgomery 

Morgan 




Caldwell 


New Madrid 

Newton 


12 

13 

25 

1 

2 


1 


Callaway 


2 


Camden ^ 


Nodaway 


5 


Cape Girardeau.. 


41 

22 

1 

18 

2 

10 

1 

2 

23 

24 

41 

20 

4 

2 


11 
2 

2 


1 

12 

9 
8 
3 


Oregon . ... 




Carroll 




1 


Carter 


Ozark 




Cass . 


Pemiscot . . . 


25 

2 

33 

6 

19 

11 

2 

2 

3 

1 

25 

17 

1 

22 
2 
5 

32 
659 

29 
2 


3 








J^hariton 


Pettis 


20 


Christian ... 


Phelps 


1 


Clark 


Pike 


9 


Clay... 


Platte 


1 


Clinton . 


Polk 


2 


Cole 


Pulaski ... 




Cooper 




2 


Crawford 


Ralls 




Dade 


Randolph 

Rav 


8 


Dallas 


4 


Daviess 


2 

3 

3 

3 

26 

10 

5 

6 

147 

7 

3 

19 


1 

9 
2 

1 
2 
52 

1 
2 

1 


Reynolds 




De Kalb 


Ripley 




Dent 


St. Charles 

St. Clair . . 

St. Genevieve 

St. Francois 

St. Louis 


3 


Douglas 


1 


Dunklin 


6 


Franklin 


14 


Gasconade. 


343 


Gentry 


Saline 


13 


Greene 






Grundy 






Harrison.. . . 


Scott 


16 

2 
5 


4 


Henry 




9 


Hickory... 


Shelby 




Holt . 


16 
5 
8 
4 
2,516 
153 

19 

21 
5 
3 

32 

2 

7 

9 

22 


1 

""i,li6 

71 
4 

" i 

1 

2 
1 
. 

2 

4 


Stoddard 


1 


Howard 


Stone . . - 




Howell 


Sullivan 


2 




Iron. 


Taney 




Jackson 


Te.\as 


2 

20 

1 

3 

2 

1 

7 

3 

5,419 

103 




Jasper . 


Vernon 


5 


Jefferson 


Warren 




Johnson 


Washington 

Wayne 




Knox_ . 


i 


Laclede 




1 


Lafayette 


Worth.. 




Lawrence 


Wright 


1 


Lewis.- 


City of St. Louis. 
Miscellaneous 

Total 


3,351 


Lincoln . 


50 






Livingston. 


192, 282 


176, 035 


10, 475 


5,772 



224 



STATISTICS OF INCOME 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1923 — Continued 

MONTANA 



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 
over 


Beaverhead 


582 

200 

203 

103 

1,401 

45 

4,501 

229 

1,137 

129 

601 

2,606 

82 

1,384 

1,369 

968 

48 

198 

56 

233 

1,114 

187 

218 

204 

2,636 

35 

578 

23 

170 


669 

198 

198 

101 

1,388 

43 

4,357 

225 

1,104 

124 

590 

2,546 

79 

1,357 

1,321 

927 

48 

196 

55 

231 

1,104 

183 

216 

204 

2,516 

35 

670 

22 

165 


11 
1 
5 
2 

10 

2 

110 

3 

25 
4 
9 

48 
3 

23 

40 

35 


2 

1 

3 

34 
1 
8 
1 
2 

12 

4 

8 
6 


Meagher 


155 
183 
2,101 
833 
1,196 
201 
206 

54 
627 

63 
305 
193 
393 
473 
174 
210 
9,772 
172 
124 
137 
281 

34 
250 
353 

46 
2,993 

40 


151 
182 

2,009 
829 

1,166 
197 
203 
52 
619 
63 
298 
192 
389 
468 
171 
208 

9,490 
172 
118 
132 
267 
33 
241 
350 
46 

2,892 
15 


3 

73" 

3 

26 
4 
3 
1 
5 


1 


Big Horn. 


Mineral 


1 


Blaine 




19 


Broadwater 

Carbon 


Musselshell 

Park 


I 
4 


Carter 


Phillips 




Cascade 






Chouteau 


Powder River 

Powell 

Prairie 


1 


Custer 


3 


Daniels 




Dawson 


Ravalli 


6 

1 
4 
3 
3 
2 
206 


1 


Deerlodge 


Richland 




Fallon 


Roosevelt 




Fergus 




2 


Flathead 


Sanders .. . 




Gallatin 






Garfield 


Silver Bow 

Stillwater 


76 


Glacier. 


2 
1 
1 
7 
4 
2 


i 

3 




Golden Valley 

Granite 


Sweet Grass 

Teton 


5 
4 
14 
1 
9 
3 


1 
1 


HilL... 


Toole 

Treasure 

Valley 




Jefferson 




Judith Basin 




Lake 


Wheatland 

Wibaux 




Lewis and Clark.. 


76 


44 




Liberty- 


Yellowstone 

Miscellaneous 

Total. 


77 
18 


24 


Lincoln .... 


6 

1 
4 


2 

i 


7 






Madison .. . 


42, 809 


41, 625 


909 


275 







NEBRASKA 



Adams 

Antelope.. 

Arthur 

Banner... 

Blaine 

Boone 

Box Butte 

Boyd 

Brown 

Buffalo- 
Burt. 

Butler 

Cass 

Cedar 

Chase 

Cherry... 
Cheyenne. 

Clay 

Colfax 

Cuming.. 

Custer 

Dakota... 

Dawes 

Dawson.. 

Deuel 

Dixon 

Dodge 

Douglas.. 
Dundy... 
Fillmore.. 
J'ranklin.. 
Frontier.. 
Furnas... 

Gage 

Garden... 
Garfield.. 
Gosper... 

Grant 

Greeley... 

nail 

Hamilton. 
Harlan... 



1,101 

225 

9 

2 

17 

335 

634 

93 

126 

944 

565 

603 

744 

530 

112 

190 

323 

290 

457 

589 

416 

239 

590 

395 

39 

464 

1, 697 

29, 304 

97 

232 

229 

136 

375 

1, 155 

72 

49 

41 

83 

134 

1,787 

379 

190 



1,035 

218 

9 

2 

17 

315 

609 

93 

124 

894 

533 

580 

723 

517 

108 

182 

321 

283 

439 

552 

398 

233 

580 

378 

37 

449 

1,640 

27, 337 

92 

216 

228 

135 

360 

1,072 

71 

46 

39 

79 

125 

1,694 

362 

186 



2 





6 


2 


17 


1 


31 


6 


17 


1 


5 


1 


9 


1 


15 


2 


2 




15 




43 


14 


1,312 


655 


4 


1 


10 


6 


1 




1 




14 


1 


63 


20 


1 




3 




1 


1 


3 


1 


8 


1 


66 


27 


12 


6 


3 


1 



Hayes. 

Hitchcock... 

Holt 

Hooker 

Howard 

Jefferson 

Johnson 

Kearney 

Keith 

Keyapaha... 

Kimball 

Knox 

Lancaster 

liincoln 

Logan. 

Loup 

McPherson.. 

Madison 

Merrick 

Morrill 

Nance 

Nemaha 

Nuckolls 

Otoe 

Pawnee 

Perkins 

Phelps 

Pierce 

Platte 

Polk 

Redwillow... 
Richardson.. 

liook 

Saline 

Sarpy 

Saunders 

Scotls Bluff. 

So ward 

Sheridan 

Sherman 

Sioux 

Stanton 



15 

95 
215 

25 
181 
779 
215 
181 
100 

21 

40 

394 

8,127 

1,086 

34 
7 

13 
1,357 
321 
234 
186 
350 
408 
700 
155 

76 
321 
262 
884 
245 
683 
711 

35 
682 
204 
757 
842 
508 
216 
132 

53 
192 



15 






90 


3 


2 


205 


6 


4 


24 


1 




179 


2 




748 


25 


6 


208 


6 


1 


170 


10 


1 


98 


2 




21 






38 


2 




377 


14 


3 


•7, 498 


430 


199 


1, 039 


36 


11 


33 


1 




7 






12 


1 




1,309 


42 


6 


306 


14 


1 


230 


4 




176 


8 


2 


333 


15 


2 


388 


19 


1 


720 


32 


8 


148 


7 




76 






303 


15 


3 


257 


6 




835 


38 


11 


236 


7 


2 


665 


16 


2 


666 


37 


8 


33 


1 


1 


659 


19 


4 


197 


7 




724 


25 


8 


810 


23 


» 


485 


19 


4 


207 


9 




129 


3 




61 


2 




187 


6 





STATISTICS OF INCOME 



225 



Table 15. — Personal returns — Distrihidion by income classes by counties', calendar 

year 1928 — Continued 

NEBRASKA— Continued 



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 
over 


Thayer.. 


352 
34 
245 
255 
416 
428 


347 
34 
237 
244 
397 
408 


4 


1 


Webster 


207 
12 

472 
31 


200 

12 

442 

3 


7 




Thomas 


Wheeler 




Thurston 


8 
11 
17 
16 




2 

4 


York . . .. 


24 

17 


6 


Valley. 

Washington 

Wayne 


Miscellaneous 

Total 


11 


70, 545 


66, 526 


2,907 


1,112 



NEVADA 



Churchill.. 

Clark 

Douglas... 

Elko- 

Esmeralda 

Eureka 

Humboldt. 

Lander 

Lincoln 

Lyon 



279 


267 


10 


2 


572 


552 


16 


4 


245 


241 


4 




1,033 


993 


36 


4 


200 


192 


8 




168 


158 


7 


3 


414 


411 


3 




247 


243 


2 


2 


147 


145 


2 




477 


471 


6 





Mineral 

Nye 

Ormsby 

Pershing 

Storey 

Washoe 

White Pine... 
Miscellaneous 

Total... 



116 


112 


4 


918 


891 


25 


179 


174 


5 


283 


282 


1 


335 


329 


5 


3,640 


3,496 


116 


1,202 


1,162 


33 


12 


1 


9 


10,467 


10, 120 


292 



NEW HAMPSHIRE 



Belknap 

Carroll 

Cheshire 

Coos.- 

Grafton 

Hillsborough. 
Merrimack . . . 



1,516 


1,411 


70 


35 ; 


481 


430 


29 


22 


2,181 


1,987 


125 


69 


2,514 


2,396 


94 


24 


2,574 


2,365 


143 


66 : 


14, 690 


13, 951 


500 


239 


4,043 


3,729 


193 


121 1 



Rockingham. 

Strafford 

Sullivan 

Miscellaneous 

Total... 



4,187 


3,936 


163 


2,639 


2,466 


120 


1,994 


1,884 


81 


57 


2 


42 


36, 876 


34, 557 


1,560 



759 



NEW JERSEY 



Atlantic 

Bergen 

Burlington.. 

Camden 

Cape May... 
Cumberland 

Essex 

Gloucester... 

Hudson 

Hunterdon . . 

Mercer 

Middlesex... 



8,582 


7,356 


756 


470 


21,699 


18, 645 


2,073 


981 


5, 230 


4,671 


343 


216 


19, 209 


18,011 


797 


401 


1,256 


1,081 


124 


51 


2,632 


2,360 


205 


67 


75,358 


64, 726 


6, 826 


3,806 


3,721 


3,460 


186 


75 j 


60, 975 


57, 360 


2,534 


1,081 1 


1, 552 


1,436 


81 


35 ; 


11,730 


10, 461 


797 


472 1 


11,893 


11,116 


522 


255 ! 

1 



Monmouth... 

Morris 

Ocean... 

Passaic 

Salem.- 

Somerset 

Sussex -.. 

Union 

Warren 

Miscellaneous 

Total— 



7,511 


6,384 


700 


7,123 


6,009 


641 


1,439 


1,279 


99 


19, 248 


17,052 


1,446 


1,353 


1,234 


95 


1,979 


1,600 


205 


1,170 


1,078 


64 


26,116 


23, 271 


1,838 


3,272 


3,118 


101 


455 


53 


227 


293, 503 


261,761 


20, 660 



427 
473 

61 
750 

24 
174 

28 
1,007 

53 
175 



11, 082 



NEW MEXICO 



Bernalillo-. 

Catron 

Chaves 

Colfax 

Curry 

De Baca... 
Dona Ana. 

Eddy 

Grant 

Guadalupe 
Harding. .- 

Hidalgo 

Lea 

Lincoln 

Luna 

McKinley. 
Mora 



2,920 


2,767 


117 


36 


39 
456 


39 

428 






27 


1 


1,861 


1,803 


53 


5 


582 


574 


4 


4 


33 


31 


2 




337 


■307 


30 




324 


302 


20 


2 


1,059 


1,011 


37 


11 


86 


82 


3 


1 


31 
106 


31 
97 






9 




18 


16 


1 


1 


170 


168 


2 




240 


233 


7 




886 


806 


20 




75 


72 


3 





Otero 

Quay 

Rio Arruba... 

Roosevelt 

Sandoval 

San Juan 

San Miguel. .- 

Sante Fe 

Sierra. 

Socorro.- 

Taos.... 

Torrance 

Union 

Valencia - 

Miscellaneous 

Total.-. 



154 

423 

154 

71 

70 

90 

634 

610 

55 

218 

74 

69 

124 

216 

17 



12, 202 



160 
419 
133 



84 
607 
572 

49 
206 



123 

210 

9 



11,663 



226 STATISTICS OF INCOME 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1923 — Continued 

NEW YORK 



Counties 



Albany 

Allegany 

Bronx 

Broome 

Cattarr.ugus-. 

Cayuga 

Chautauqua.. 

Chemung 

Chenango 

Clinton 

Columbia 

Cortland 

Delaware 

Dutchess 

Erie 

Essex 

Franklin 

Fulton 

Genesee 

Greene 

Hamilton 

Herkimer 

Jefferson 

Kings 

Lewis 

Livingston 

Madison 

Monroe 

Montgomery. 

Nassau.. 

New York 

Niagara 

Oneida 



Num- 


Under 
$5,000 


$5,000 


$10,000 


ber of 


to 


and 


returns 


$10,000 


over 


22, 970 


21,428 


988 


554 


1,284 


1,179 


71 


34 


52, 500 


49, 289 


2, 549 


662 


16,134 


15,312 


556 


266 


5,032 


4,777 


165 


90 


3,703 


3,358 


223 


122 


9, 538 


8, 984 


346 


208 


5,9C7 


5,605 


220 


142 


1,625 


1,498 


83 


44 


2, 175 


2,032 


97 


46 


3, 7fiO 


3,554 


129 


77 


],S94 


1,740 


97 


57 


1,539 


1,442 


68 


29 


8,280 


7, 587 


408 


285 


73, 985 


69, 404 


2, 539 


2,042 


2, 500 


2,318 


100 


82 


2,050 


1,841 


152 


57 I 


3,210 


2,820 


253 


137 1 


2,400 


2,262 


83 


55 


1,625 


1,534 


71 


20 


155 


128 


18 


9 


3,991 


3,721 


177 


93 


5,556 


5,101 


303 


152 


184, 785 


168, 044 


11,453 


5,288 


640 


587 


33 


20 ' 


1.888 


1,786 


54 


48 


2,481 


2,280 


143 


58 


46, 259 


43,017 


1,838 


1,404 


6,490 


6, 162 


190 


132 j 


13,625 


10, 363 


1,947 


1,315 1 


483, 189 


427, 593 


27, 923 


27,673 


11, 195 


10, 532 


412 


251 


14, 290 


12, 966 


853 


471 



Counties 



Onondaga 

Ontario 

Orange 

Orelans 

Oswego 

Otsego 

Putnam 

Queens 

Rensselaer 

Richmond 

Rockland 

St. Lawrence 

Saratoga 

Schenectady 

Schoharie.- 

Schuyler 

Seneca 

Steuben 

Suffolk 

Sullivan 

Tioga 

Tompkins 

Ulster 

Warren 

Washington 

Wayne 

Westchester 

Wyoming.. 

Yates 

Miscellaneous 

Total 



Num- 
ber of 
returns 



Under 
$5,000 



29,018 

3,238 

11,605 

1,235 

3,336 

2,446 

889 

33, 884 

9,348 

5,169 

3,812 

2,786 

3,848 

12, 363 

756 

371 

741 

4,734 

4, 525 

1,465 

942 

2, 548 

4,230 

2, 255 

2, 439 

1,972 

37. 240 

1,173 

557 

7,774 



$5,000 

to 
$10,000 



1,475 

158 

515 

70 

161 

112 

65 

3, 869 

485 

506 

281 

156 

186 

581 

44 

17 

50 

149 

715 

77 

48 

194 

248 

138 

101 

134 

5,101 

40 

27 

2,180 



l,221,£r^ 11,096,943 72,431 



NORTH CAROLINA 



Alamance 

Alexander 

Alleghany 

Anson. 

Ashe 

Avery 

Beaufort 

Bortie 

Bladen 

Brunswick 

Buncombe 

Burke 

Cabarrus 

Caldwell 

Camden 

Carteret 

Caswell 

Catawba 

Chatham 

Cherokee 

Chowan 

Clay 

Cleveland 

Columbus 

Craven 

Cumberland... 

Currituck 

Dare 

Davidson 

Davie.. 

Duplin 

Durham 

Edgecomb 

Forsyth 

Franklin 

Oaston 

Gates 

Graham 

Granville 



1,045 


979 


44 


22 


70 


65 


4 


1 


10 


9 


1 


1 


290 


271 


14 


5 


70 


69 


1 


1 


60 


56 


4 




685 


662 


21 


2 P 


165 


■ 156 


9 


-. ■] 


95 


91 


3 


1 


95 
4, 725 


95 
4,339 




1 


232 


154 1 


200 


171 


15 


14 


715 


647 


40 


28 1 


250 


224 


13 


13 


25 
350 


25 
344 






6 


1 


35 


33 


o 




705 


054 


31 


20 


130 


125 


2 


3 '''\ 


105 


96 


9 




335 


318 


13 


4 


5 


4 




1 


445 


391 


37 


17 


395 


385 


8 


2 


995 


963 


21 


11 


1, 145 


1, 065 


61 


19 


35 


34 


1 




35 


34 


1 




720 


659 


30 


31 


95 


90 


4 


1 


310 


301 


7 


2 


2, (;40 


2,492 


80 


59 


2, 490 


2, 395 


68 


27 


4, 235 


3,821 


204 


210 


195 


187 


4 


4 1 


1,630 


1, 308 


101 


01 j 


35 


34 


1 


I 


10 
376 


10 
350 




1 


15 


4 1 



Greene 

Guilford 

Halifax 

Harnett 

Haywood. 

Henderson 

Hertford 

Hoke 

Hyde. 

Iredell 

.Tackson .-... 

Johnston 

Jones.. 

Lee 

Lenoir 

Lincoln 

McDowell 

M aeon 

Madison 

Martin 

Mecklenburg 

Mitchell 

Montgomery 

Moore 

Nash 

New Hanover 

Northampton 

Onslow 

Orange 

Pamlico 

Pasquotank 

Pender 

Perquimans 

Person 

Pitt 

Polk 

Randolph 

Richmond 

Robe.soQ 



50 
5, 332 
942 
277 
384 
410 
141 
101 

25 
694 

91 
511 

50 
377 
877 

86 
296 

49 

87 

247 

6,183 

81 
185 
433 
180 
3,647 
166 

78 
301 

84 
688 

74 
135 
220 
971 
113 
317 
1,044 
709 



274 


174 


47 


21 


9 


4 


11 




29 


6 


3 


1 


' 


2 


50 


26 


3 


1 


10 


9 



13 

29 

21 

21 

1 

3 

7 

362 

2 

3 

21 

28 

106 

12 



STATISTICS OF INCOME 



227 



Table 15. — Personal returns^-Distribution by income classes by counties, calendar 

year 1923 — Continued 

NORTH CAROLINA— Continued 



Counties 


Num- 
ber of 
returns 


Under ^^.OOO 
$5,000 1 $10,000 


$10,000 
and 
over 


Counties 


Num- 
ber of 
returns 


Under 
$5,000 


$5,000 

to 
$10,000 


$10,000 
and 
over 




1,010 
1,770 
360 
240 
275 
410 
105 
505 
155 
130 
33 
490 
720 


1 
952 45 
1, 709 45 
331 11 
233 6 
229 1 29 
381 25 
102 3 
460 26 
152 2 
125 4 
35 


13 
16 
18 

1 
17 
4 

19 
1 
1 


Wake -. 


4,205 

335 

155 

60 

1,055 

205 

1,370 

35 

60 

54 


3,932 
313 

154 
59 
982 
196 
1,281 
34 
58 
13 


178 
17 

1 
1 


95 




Warren 


5 


Rutherford 

Sampson 


Wasliington 

Watauga 




Scotland 


Wavne 


42 31 




Wilkes- 


5 4 


Stokes 


Wilson 


62 27 


Surrv 


Yadkin.. 


1 


Swain . .. 


Yancey 


2 


Transylvania 


Miscellaneous... 
Total 


33 


8 


Union _ 


479 10 i 


68, 191 


63, 556 


2,928 


1,707 


Vance 


686 18 


16 





NORTH DAKOTA 



Adams 


75 
530 
160 

20 
140 

70 
165 
870 
3,850 
165 
195 
115 

65 
215 

95 
120 

eo 

2,033 
65 
85 
90 
95 

195 
60 

200 

135 
80 

340 


75 
518 
159 

20 
138 

66 
158 
830 
3,685 
164 
187 
114 

65 
210 

94 
119 

57 
1.962 

03 

83 

89 

94 
193 

58 
198 
133 

80 
334 






Mercer 


85 

705 

130 

150 

10 

205 

105 

560 

310 

40 

495 

90 

90 

45 

25 

155 

430 

85 

1,045 

135 

175 

320 

1,595 

270 

490 

21 


84 

688 

125 

150 

10 

201 

102 

547 

305 

40 

484 

90 

89 

45 

25 

155 

411 

85 

1,008 

128 

169 

317 

1,539 

264 

480 

4 


1 

14 
5 






11 

1 


1 


Morton 


3 


Benson 


Mountrail 

Nelson 




Billings 






1 

4 

5 

31 

122 

• 1 

6 

1 


1 

2 

9 

43 

2 


Oliver 






B owman 


Pembina 

i Pierce 


4 
2 

10 
4 




Burke 


1 


Burleigh 


j Ramsey.. . 


3 






1 




RenvUle 




Dickev 


Richland .. - 


8 


3 


Divide 


Rolette 




Dunn 






1 


Eddv 


3 
1 
1 
3 

55 
2 
2 
1 
.. 

I 
1 


2 
16 

" i 


Sheridan. 




Emmons . .. 


Sioux . .- ... .. 






Foster 


Slope 






Golden Valley 


Stark 


12 


7 


Grand Forks .. . 


1 Steele 




Grant 


1 Stutsman 


25 
4 
6 
1 

47 
5 
9 

13 


12 


Griggs 




3 


Hettinger 


Train... 




Kiddor . 


i Walsh ... . 


2 


La Moure 


i Ward 


9 


Logan 


! AVells 


1 


McHenrv 


1 Williams 


1 


Mcintosh 

Mckenzie 

McLean . . 


Miscellaneous 

TotaL 


4 


6 1 


18,054 


17, 491 


434 


129 







OHIO 



Adams 

Allen. 

Ashland 

Ashtabula... 

Athens 

Auglaize 

Belmont 

Brown 

Butler 

Carroll. 

Champaign. - 

Clark 

Clermont 

Clinton 

Columbiana. 
• Coshocton... 

Crawford 

Cuyahoga... 

Darlce 

Defiance 

Delaware 

Erie 

Fairfield 

Fayette 

Franklin 



164 


153 


8 


3 


5,158 


4,842 


216 


100 


845 


765 


51 


29 


5, 506 


5,335 


132 


39 


1,637 


1,521 


90 


26 


837 


784 


44 


9 


4,372 


4,179 


132 


61 1 


205 


189 


10 


6 


7,374 


6,877 


359 


138 


375 


359 


14 


2 1 


696 


656 


29 


11 1 


5,191 


4,843 


220 


128 


622 


568 


46 


8 


583 


540 


34 


9 


6,914 


6,593 


218 


103 1 


831 


762 


40 


29 ' 


2, 450 


2, 373 


54' 


23 1 


82, 281 


72, 335 


6,147 


3,799 


852 


787 


41 


24 


566 


532 


26 


8 


668 


621 


32 


15 


3,393 


3,212 


119 


62 


1,719 


1,595 


95 


29 ! 


680 


631 


30 


19 


25, 122 


22, 559 


1,649 


914 , 



Fulton... 

Gallia 

Geauga... 

Greene 

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

Henry 

Highland. 
Hocking.. 
Holmes... 

Huron 

Jackson.. 
Jefferson.. 

Knox 

Lake 

Lawrence- 
Licking... 

Logan 

Lorain 

Lucas 

^ladison.. 
Mahoning 



474 


454 


15 


217 


193 


21 


227 


201 


16 


1,250 


1,179 


54 


2,260 


2,154 


87 


62, 119 


55, 239 


4,102 


1,539 


1,421 


77 


735 


684 


39 


941 


904 


27 


679 


666 


11 


556 


497 


37 


773 


742 


27 


659 


647 


5 


2,363 


2,295 


53 


709 


673 


29 


7, 753 


7,416 


226 


955 


892 


43 


4,231 


4,028 


111 


1,207 


1,118 


67 


3,467 


3,297 


127 


1,039 


1,009 


22 


13,813 


13, 497 


223 


31, 487 


29, 430 


1,300 


418 


398 


19 


39, 974 


38, 935 


675 



5 
3 
10 

17 
19 
2,778 
41 
12 
10 

2 
22 

4 

7 
15 

7 
111 
20 
92 
22 
43 

8 
93 
757 

1 
364 



228 STATISTICS OF INCOME 

Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year i 9^5— Continued 

OHIO— Continued 



Coiinties 



Marion 

Medina 

Meigs 

Mercer 

Miami 

Monroe 

Montgomery 

Morgan 

Morrow 

Muskingum. 

Noble 

Ottawa 

Paulding 

Perry 

Pickaway 

Pike... 

Portage 

Preble 

Putnam 

Richland 

Ross 



Num- 
ber of 
returns 



2,338 

1,299 
748 
485 

2,159 

350 

21, 779 

245 

161 

4,216 
130 

1,338 
345 

1,380 
493 
106 

2,849 
435 
366 

3,589 

1,628 



Under 
$5,000 



2,178 

1,224 
721 
465 

1,997 

336 

20, 277 

237 

152 

3,962 
122 

1,302 
340 

1,317 
456 
102 

2,740 
426 
343 

3,225 

1,520 



$5,000 

to 
$10,000 



113 

55 

17 

15 

104 

13 

955 

5 

4 

179 

7 

25 

3 

55 

32 

3 

73 

7 

11 

245 

79 



$10,000 
and 
over 



47 

20 

10 
5 

58 

1 

547 

3 

5 

75 
1 

11 
2 
8 
5 
1 

36 
2 

12 
119 

29 



Counties 



Num- 
ber of 
returns 



Sandusky 

Scioto 

Seneca. 

Shelby. 

Stark 

Summit 

Trumbull 

Tuscarawas.. 

Union. 

Van Wert.... 

Vinton. 

M'^arren 

Washington.. 

Wayne.. 

Williams 

Wood- 

Wyandot 

Miscellaneous 

Total... 



1,572 

4,279 

2,086 

629 

18, 149 

31, 858 

5,831 

3,638 

263 

886 

121 

710 

1,756 

2,798 

682 

1,576 

543 

315 



Under 
$5,000 



$5,000 

to 
$10,000 



1,452 

4,005 

1,972 

586 

17, 003 

30, 732 

5,493 

3,470 

245 

836 

112 

658 

1,606 

2,672 

654 

1,494 

520 

106 



90 

198 

76 

37 

780 

771 

251 

128 

14 

37 

5 

37 

108 

94 

24 

60 

20 

129 



463,017 1428,638 



22, 108 



OKLAHOMA 



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 


$1,000 

nd 

jver 


Adair 


125 

222 

77 

67 

473 

222 

357 

453 

1,156 

2,520 

135 

366 

10 

385 

125 

674 

217 

250 

3,566 

384 

29 

67 

115 

1, 974 

490 

982 

298 

193 

96 

39 

87 

384 

424 

183 

79 

2,901 

'l73 

323 

115 

453 


124 

214 

77 

67 

419 

217 

345 

409 

1,116 

2,240 

134 

364 

9 

375 

123 

636 

204 

233 

3,324 

377 

29 

61 

111 

1,863 

460 

910 

286 

176 

94 

39 

85 

349 

395 

176 

77 

2, 510 

171 

314 

113 

439 


1 

8 




Lincoln 


328 

722 

71 

174 

222 

202 

125 

86 

87 

136 

3,469 

645 

337 

381 

10, 879 

2,888 

3, 322 

860 

722 

1,270 

1, 3-29 

481 

1,146 

106 

29 

318 

250 

115 

828 

154 

395 

13, 490 

174 

2,310 

205 

365 

280 

99 


302 

682 

70 

170 

213 

198 

125 

85 

83 

128 

3,207 

602 

322 

341 

9,798 

2,622 

2,349 

781 

649 

1,182 

1,206 

464 

1,114 

95 

25 

305 

216 

115 

770 

151 

375 

11,897 

165 

2,104 

199 

347 

276 

41 


22 
26 

4' 

9 
2 


I 


Alfalfa. 


Logan. 


14 


Atoka. 


Love 


1 


Beaver 






McClain. 




Beckham 


37 

5 

11 

37 

34 

220 

1 

1 

1 

8 

1 

28 

10 

11 

156 

6 


17 
i 

7 

8 

60 

i 

"2 

1 

10 
3 

6 
86 

1 


McCurtain 

Mcintosh 

Major 




Blaine. 


2 


Bryan 




Caddo. 


Marshall 


1 

3 

6 

177 

32 

9 

24 

815 

189 

655 

48 

51 

57 

45 

13 

28 

7 

3 

11 

22 




Canadian 


Mayes. 


1 


Carter 


Murray.. 




Cherokee 


Muskogee 

Noble 


85 


Choctaw 


11 


Cimarron 


Nowata 


fi 




Okfuskee 


16 


Coal 


Oklahoma. 

Okmulgee 

Osage 


266 


Comanche 

Cotton 


77 
318 


Craig . 


Ottawa 


31 


Creek 


Pawnee 


22 


Custer 


Payne 


31 


Delaware. 


Pittsburg 


13 




3 

3 
81 
22 
51 

9 
17 

1 


3 

1 

30 

8 

3 

i 




4 


Ellis 


Pottawatomie 

Pushmataha 

Roger MUls. 


4 


Garfield 


4 


Garvin 


1 




2 




Seminole 


12 




Sequoyah 

Stephens 






41 

2 

19 

1,046 

7 
156 

6 
14 

4 
32 


ir 


Harper 


Texas.. 


1 


Haskell 


2 

24 

22 

6 

2 

230 

2 

6 

2 

5 


ii 

7 

1 

3 

1 


Tillniann 


I 


Hughes 


Tulsa 


547 


Jackson 


WaKoner 


2 


Jefforson 


Washington 

Washita 


59 




Kay 


Woods 


4 


Kingfisher 

Kiowa 


Woodward 

Miscellaneous 

Total 


26 






Le Flore 


70, 189 


63, 499 


4,650 


2,040 







STATISTICS OF INCOME 



229 



Table 15 — Personal returns — Distribution by income classes by coxinties, calendar 

year 1923 — Continued 



OREGON 



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 
over 


Baker 


1,105 
618 

1,938 

1,740 
99fi 

2,049 
128 
134 

1,093 

1,139 
223 
175 
143 
413 

1,227 

73 

326 

1,217 
179 

1,922 


1,054 
589 

1,862 

1,670 
950 

1,959 
125 
130 

1,046 

1,095 
215 
170 
137 
390 

1, 150 

73 

305 

1,141 
166 

1,777 


37 

27 

56 

57 

36 

62 

2 

4 

35 

34 

7 

5 

5 

19 

59 


14 
2 
20 
13 
10 
28 
1 

12 

10 
1 

i 

4 
18 


Lincoln 


322 
763 

258 

2,201 

205 

41,390 

467 

224 

615 

1,851 

1,233 

280 

760 

1,014 

50 

604 

48 


311 

734 

249 

2,058 

193 

38, 727 

454 

218 

582 

1,761 

1,180 

272 

715 

959 

49 

587 

8 


7 
24 

5 

98 

11 

1,789 

13 

6 
27 
71 
45 

8 
30 
47 

1 
15 
32 


4 


Benton 


Linn 


5 




Malheur 


4 




Marion 


45 


Columbia 


Morrow . 


1 


Coos. - 


Multnomah 

Polk... 


874 








Sherman 




Deschutes 

Douglas 


Tillamook 

Umatilla 




6 
19 




Union 


8 




Wallowa 






Wasco 


15 


Hood River 

Jackson .. .. 


Washington 

Wheeler 


8 




Yamhill 


2 


Josephine.- 


13 

55 

13 

104 


8 
21 

""11 


Miscellaneous 

Total 


8 






Lake .. . 


69, 123 


65, 061 


2.859 


1,203 


Lane 









PENNSYLVANIA 



Adams 

Allegheny... 
Armstrong... 

Beaver 

Bedford 

Berks... 

Blair 

Bradford 

Bucks 

Butler 

Cambria 

Cameron 

Carbon. 

Center 

Chester 

Clarion 

Clearfield 

Clinton 

Columbia... 

Craw''ord 

Cumbv3rland 

Dauphin 

Delaware 

Elk 

Erie 

Fayette 

Forest 

Franklin 

Fulton 

Greene 

Huntingdon. 

Indiana 

Jefferson 

Juniata 

Lackawanna 



678 


613 


54 


11 


171, 063 


158, 464 


7,897 


4,702 


4,800 


4,615 


148 


37 


10, 950 


10, 486 


345 


119 


662 


607 


33 


22 


16, 029 


14, 728 


759 


542 


12, 620 


12, 125 


330 


165 


2,228 


2,065 


114 


49 


3,577 


3,266 


198 


113 


4,200 


3,879 


?D8 


113 


13, 000 


12, 333 


470 


197 


270 


257 


8 


5 


5,679 


.5, 545 


99 


35 


2,371 


2,247 


93 


31 


6. 439 


5,800 


393 


246 


2,100 


1,964 


101 


35 


4,300 


4,008 


194 


98 


2, 139 


2,023 


74 


42 


1,796 


1,677 


93 


26 


5,000 


4, 735 


176 


89 


2,713 


2,506 


145 


62 


12, 078 


11,210 


551 


317 


16,817 


14, 437 


1,460 


920 


2,635 


2, 503 


73 


59 


10,350 


9,411 


576 


363 


13, 725 


12, 999 


518 


208 


200 


187 


10 


3 


1,956 


1,727 


156 


73 


25 


19 


4 


2 


2,090 


1,998 


75 


17 


1,068 


967 


72 


29 


4,650 


4,447 


155 


48 


3,970 


3, 795 


130 


45 


246 


226 


17 


3 


26, 765 


25, 320 


927 


518 



Lancaster 

Lawrence 

Lebanon 

Lehigh.. 

Luzerne 

Lycoming 

McKean 

Mercer 

Mifflin 

Monroe 

Montgomery 

Montour 

Northampton 

Northumberland . 

Peny 

Philadelphia 

Pike 

Potter 

Schuylkill 

Snyder 

Somerset 

Sullivan 

Susquehanna 

Tioga 

Union 

Venango. 

Warren.. 

Washington. 

Wayne... 

Westmoreland 

Wyoming 

York 

Miscellaneous 



10, 720 


9,710 


[ 7, 240 


6,867 


1 3, 149 


2,899 


1 10,219 


9,270 


28,804 


27, 558 


7,266 


6,735 


1 4, 800 


4,361 


7,050 


6,714 


1,344 


1,248 


849 


757 


21, 059 


17, 361 


327 


293 


12, 164 


11,230 


8,977 


8,577 


394 


377 


164, 840 


144, 963 


187 


171 


594 


573 


13, 051 


12,428 


177 


162 


3,550 


3,400 


352 


318 


2,098 


2,050 


1,071 


1,024 


442 


408 


5,200 


4,741 


2,260 


1,993 


18, 975 


18,310 


745 


662 


24, 025 


22, 938 


309 


281 


7,957 


7,241 


1,094 


430 


740, 478 


679, 239 



639 

265 

162 

617 

696 

344 

264 

239 

65 

69 

1,912 

27 

608 

287 

15 

11,317 

12 

18 

443 

12 

106 

24 

38 

35 

28 

294 

161 

450 

64 

758 

17 

456 

428 



371 

108 

88 

332 

550 

187 

175 

97 

31 

23 

1,786 

7 

326 

113 

2 

8,560 

4 

3 

180 

3 

44 

10 

10 

12 

6 

165 

106 

215 

19 

329 

11 

260 

236 



37,526 23,713 



RHODE ISLAND 



Bristol 

Kent 

Newport.., 
Providence 



2,118 


1,989 


71 


68 


4,492 


4,334 


90 


68 


4, 356 


4.032 


157 


167 


52, 202 


48, 335 


2,286 


1,581 



Washington 

Miscellaneous 

Total 



3,108 

689 

66, 965 



2,911 
590 

62, 191 



109 
34 



65 



2,747 I 2,027 



230 



STATISTICS OF INCOME 



Table 15— Personal returns — Distribution by income classes by counties, calendar 

year 1923 — Continued 



SOUTH CAROLINA 



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 
over 




418 

349 

69 

1,075 
235 
135 
275 
78 
80 

5, 354 
287 
440 
230 
150 
124 
590 
252 
240 
125 
173 

1,385 
474 

3,060 
560 
116 


406 

319 

66 

983 

229 

121 

257 

75 

72 

5,024 
257 
403 
204 
138 
118 
540 
218 
219 
111 
151 

1,333 
459 

2, 694 
519 
109 


10 

19 

3 

68 

3 

9 

12 

3 

8 

229 

17 

19 

14 

6 

4 

34 

33 

14 

13 

11 

44 

11 

221 

26 

6 


2 
11 

24 

3 
5 
6 

■■"loi 

13 

18 

12 

6 

2 

16 

1 

7 

1 

11 

8 

4 

145 

15 

1 


Horry 


180 
44 
320 

154 
480 
100 
280 
57 
310 
440 
394 
215 
536 
220 

3,810 
43 

1,960 
760 
360 
200 

1,040 
48 


165 

40 
292 
137 
448 

89 
271 

48 
280 
384 
355 
198 
473 
198 
3,594 

39 
1,734 
681 
341 
186 
975 
6 


8 
3 
22 
11 
25 
8 
8 
6 
20 
46 
35 
12 
45 
13 
151 
3 
138 
63 
10 
11 
45 
35 


7 


Aiken.. 


Jasper 


1 




Kershaw 


6 


Anderson 


Lancaster 

Laurens 


6 


Bamberg 


7 


Barnwell 


Lee 


3 


Beaufort 


Lexington 

McCormick 

Marion.- 


1 


Berkley 


3 


Calhoun 


10 


Ciiarleston 


Marlboro 


10 


Cherokee 

Chester 


Newberry 

Oconee 

Orangeburg 

Pickens. 


4 
5 


Chesterfield 

Clarendon 


18 
9 


Colleton 


Richland .. 


65 


Darlington 


Saluda 


1 


Dillon 


Spartanburg 

Sumter 


88 


Dorchester 


16 


Edgefield 


Union. 





Fairfield 


Williamsburg 

York 

Miscellaneous... 

Total 


3 


Florence 


20 


Georgetown 

Greenville 

Greenwood 

Hampton 


7 


28, 225 


25, 959 


1,555 


711 



SOUTH DAKOT-4. 



Aurora.. 


175 

1,072 

1 

202 

349 

2,832 

244 

6 

196 

55 
574 
182 
288 
990 
112 

77 
926 
252 

98 
103 
186 
112 
311 
121 
232 
206 

77 
125 
128 
116 

28 
319 
240 

76 

33 

81 


171 

1,040 

1 

194 

330 

2,733 

231 

6 

190 

53 
566 
178 
273 
954 
110 

75 
8S1 
247 

98 
103 
177 
110 
307 
118 
227 
197 

76 
123 
119 
114 

27 
296 
237 

74 

33 

78 


4 
24 


8 


Jones 


« 

227 

360 

1,237 

402 

66 
154 

91 
125 
111 

27 

106 

4,129 

ISO 

581 

91 

83 
175 
126 

15 
447 

55 

93 

25 
225 
352 
290 
435 
2 
3 
499 

20 
7 


63 

223 

346 

1,204 

391 

63 
153 

90 
123 
107 

27 

108 

3,918 

175 

554 

91 

79 
170 
126 

14 
439 

54 

92 

25 
214 
341 
280 
428 
2 
3 
475 

19 


1 

4 

12 

28 

11 

3 

1 

1 

1 

4 




Beadle . .. 


Kingsbury 

Lake 




Bennett 


2 


Bon Homme 


8 
13 
80 

9 


6 
19 

4 


Lawrence.. 


5 


Brookings 


Lincoln... 




Brown 


Lvman... 




Brule 


McCook 




Buffalo 


McPherson 

Marshall 




Butte 


4 
2 
7 
4 
11 
23 
2 
2 
39 
5 


2 
....... 

"4 

13 


"6 


1 




1 Meade 






1 Mellette 




Clark 


! Miner 


1 


Clav 


! Minnehaha 

i Moodv 


146 
5 
17 


65 


Codington. 




Corson 


Pennington 

Perkins . . .. 


10 






Davison 


Potter 


4 
5 




Day 


Roberts 




Deuel 


Sanborn... 




Dewev 






Shannon 


1 

7 
1 

1 




Douglas 


8 
2 
4 
3 
2 
8 
1 
2 
8 
2 
1 
18 
3 
1 


1 

"§ 

1 

- 

- 
- 


Spink 


1 




Stanley 




Fall River 

Faulk 


1 Sullv...- 

Todd 






Tripp 


9 
10 
8 
6 


2 




Turner 


1 




Union 


2 


Hamlin... .. .. 


Walworth 

Washubaugh 

Washington 

Yankton 


1 


Hand 










Harding 


20 
7" 


4 




Ziebach 


1 


Hutchinson 

Hyde 


Miscellaneous 

Total 




21, 928 


21, 142 


615 






. 171 


Jerauld . . 


2 


1 











STATISTICS OF INCOME 



231 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1923 — Continued 



TENNESSEE 



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 
over 


Anderson 


156 

159 

40 

31 

296 

274 

378 

11 

218 

99 

34 

46 

256 

' 7 

119 

203 

80 

60 

11, 387 

16 

32 

173 

381 

140 

70 

316 

366 

170 

25 

228 

104 

287 

10,829 

4 

117 

41 

172 

277 

74 

467 

67 

7 

70 

19 

81 

27 

9,006 

68 

241 


152 

142 

40 

30 

279 

237 

334 

11 

210 

95 

34 

46 

248 

3 

100 

185 

73 

54 

10,097 

13 

31 

161 

346 

135 

62 

295 

350 

161 

23 

198 

95 

270 

10, 018 

4 

114 

41 

159 

260 

71 

440 

61 

6 

66 

11 

78 

26 

8,258 

53 

229 


3 
14 


1 
3 


Lawrence.. 


134 

16 

204 

206 

653 

38 

20 

1,866 

306 

128 

678 

3 

160 

575 

7 

162 

267 

73 

19 

4 

296 

184 

201 

672 

308 

370 

133 

10 

36 

18, 216 

54 

21 

1,494 

230 

216 

23 

474 

3 

1 

124 

1,400 

35 

229 

236 

270 

197 

400 


127 

16 

191 

197 

625 

35 

17 

1,783 

292 

122 

626 

3 

148 

493 

7 

159 

253 

65 

18 

4 

285 

170 

195 

645 

273 

324 

125 

7 

36 

16, 288 

50 

20 

1,415 

218 

204 

21 

465 

i" 

108 
1,303 
33 
222 
232 
255 
186 
338 


5 


2 


Bedford 


Lewis... 








13 

7 
25 

1 

2 
57 
11 

5 
40 




Bledsoe 


1 
14 
20 
35 


3 

17 
9 




2 


Blount 


McMinn 


3 


Bradley 


McNairy 


2 


Campbell 


Macon.. 


1 


Cannon 


Madison 


26 


Carroll 


6 
4 


2 


Marion. 


3 


Carter 


Marshall 


1 


Cheatham. 


Maury 


12 


Chester 






Meigs 




Claiborne 


8 

4 

14 

15 

3 

5 

851 

3 

1 

11 

29 

5 

2 

21 

16 

8 

--- 

7 

12 

515 


5 
3 
4 
1 
439 

i 

6 
"6 

"i 

2 
6 
2 
5 
296 


Monroe 


10 
55 


2 


Clav 


Montgomery 

Moore.. 


27 


Cocke 




Coffee 


Morgan 


3 

7 
6 
1 




Crocliett 


Obion 


7 


n?miherland 


Overton 


2 


Davidson 


Perry 




Decatur 


Pickett... 




De Kalb 


Polk 


8 
8 
6 
14 
24 
29 
7 
3 


3 


Dickson 


Putnam 


6 




Rhea 




Favette 


Roane 


13 


Fentress 

Franklin 


Robertson 

Rutherford.. 

Scott 


11 

17 


Gibson 


1 


Giles. 


Sequatchie 

Sevier 




Grainger 




Greene 


Shelby 


1,183 
3 

1 
58 
9 
9 
1 
7 
2 


745 


Grundy.. 


Smith 


1 


Hamblen 


Stewart 




Hamilton... 


Sullivan 


21 


Hancock 


Sumner 


3 


Hardeman 


3 




Tipton 


3 


Hardin.. 


Trousdale 

Unicoi.. 


1 


Hawkins 


10 

16 
3 

20 
6 
1 
2 
8 
3 
1 
479 

13 
7 


3 
1 

- 

2 

"""269 
2 
5 


2 


Haywood 


Union . . 


1 


Henderson 


Van Buren 

Warren 




Henry 


11 
71 
1 
7 
4 
9 
9 
40 


5 


Hickman 


Washington 

Wavne.. 


26 


Houston 


1 


Humphreys 


Weakley 




Jackson 


White 




Jefferson 


Williamson 

Wilson 


6 


Johnson. 


2 


Knox 


Miscellaneous 

Total 


22 


Lake 




Lauderdale 


69, 081 


63, 005 


3, 995 


2,081 



TEXAS 



Anderson.. 
Andrews.. 
Angelina.. 

Aransas 

Archer 

Armstrong 
Atascosa... 

Austin 

Bailey 

Bandera... 
Bastrop... 

Baylor 

Bee 

Bell 

Bexar 

Blanco 

Borden 

Bosque 

Bowie 

Brazoria... 
Brazos 



904 


864 


35 


5 


78 
518 


78 
480 






30 


8 


28 


26 




2 


214 


194 


17 


3 


68 


67 


1 




142 


136 


5 


1 


336 


324 


12 




11 


8 


3 




8 


3 




5 


556 


518 


26 


12 


112 


105 


5 


2 


201 


190 


11 




1,387 


1,280 


84 


23 


15,099 


13, 912 


856 


331 


40 


37 


3 




21 


17 


3 


1 


235 


226 


7 


2 


1,160 


1,097 


43 


20 


731 


705 


23 


3 


373 


300 


51 


22 



Brewster. 
Briscoe... 

Brooks 

Brown 

Burleson.. 

Burnet 

Caldwell.. 
Calhoun.. 
Callahan. 
Cameron. 

Camp 

Carson 

Cass 

Castro 

Chambers 
Cherokee. 
Childress. 

Clay 

Coke 

Coleman.. 
Collin 



128 


112 


14 


6 




4 


62 


53 


9 


560 


523 


27 


286 


261 


22 


121 


113 


6 


776 


646 


113 


55 


52 


3 


266 


257 


9 


909 


815 


69 


104 


98 


2 


132 


128 


4 


124 


109 


14 


5 


4 


1 


83 


69 


7 


465 


442 


20 


534 


530 


4 


264 


248 


7 


86 


83 


3 


315 


293 


18 


1,095 


1,019 


58 



232 



STATISTICS OF INCOME 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year 1923— Continned 

TEXAS— Continued 



Counties 



Collingsworth 

Colorado 

Comal. 

Comanche 

Concho 

Cooke 

Coryell 

Cottle - 

Crane 

Crockett 

Crosby 

Culberson 

Dallam - 

Dallas. 

Dawson 

Deaf Smith... 

Delta... 

Denton 

De Witt 

Dickens 

Dimmit 

Donley 

Duval 

Eastland 

Ector 

Edwards 

Ellis 

El Paso 

Erath 

Falls 

Fannin 

Fayette 

Fisher 

Floj'd 

Foard 

Fort Bend.... 

Franklin 

Freestone 

Fiio 

Gaines 

Galveston 

Garza 

Gillespie 

Glasscock 

Goliad 

Gonzales 

Gray 

Grayson 

Gregg 

Grimes 

Guadalupe 

Hale 

Hall 

Hamilton 

Hansford 

Hardeman 

Hardin 

Harris 

Harrison 

Hartley 

Haskell 

Hays 

Hemphill 

Henderson 

Hidalgo 

Hill 

Hockley 

Hood 

Hopkins 

Houston 

Howard 

Hudspeth 

Hunt 

Hutchinson... 

Irion 

Jack 

Jackson 



Num- 
ber of 
returns 



178 

383 

356 

215 

68 

490 

231 

68 

47 

63 

156 

15 

296 

31,476 

206 

126 

275 

595 

487 



152 
1,820 

19 

10 
291 
8,797 
365 
651 
560 
476 
214 
169 

88 
463 

43 
323 

80 

23 
6,388 

88 
190 

10 

90 
395 
134 
2,815 
461 
310 
474 
310 
253 
146 

12 

368 

487 

26, 622 

1,120 

21 
208 
351 
178 
182 
710 
901 
5 

35 
290 
196 
438 

30 

1,515 

6 

20 
105 

71 



Under 
$5,000 



169 
351 
316 
202 

61 
453 
213 

47 

47 

54 
153 

14 
294 
29, 034 
182 
122 
261 
556 
435 

86 

63 

259 

134 

1,756 

19 
5 
143 
8,331 
353 
547 
518 
412 
196 
161 

85 
432 

42 
296 

65 

23 
5,933 

84 

185 

9 

81 
343 
127 
2,701 
447 
278 
410 
297 
236 
139 

12 

351 

457 

24, 592 

1,054 

19 
193 
305 
177 
171 
656 
817 
3 

31 
271 
157 
412 

33 

1,428 

6 

18 
103 

65 



$5,000 

to 
$10,000 



$10,000 
and 
over 



114 
346 

7 
79 
36 
51 
16 

7 

3 
30 

1 
22 
14 



293 

4 

5 

1 

5 

42 

7 

82 

8 

25 

50 

13 

17 



14 
18 
1,376 
50 
2 
13 
38 



9 




3 




1 




2 




1,664 


778 


19 


5 


4 




12 


2 


32 


/ 


40 


12 


10 




3 


2 


9 




14 


4 


46 


18 


5 





34 
120 

5 
25 

6 
13 

2 

1 



162 



3 

12 

654 

16 



Counties 



Num- 
ber of 
returns 



Jasper 

Jeff Davis 

Jefferson 

Jim Hogg 

Jim Wells 

Johnson 

Jones 

Karnes 

Kaufman 

Kendall 

Kenedy . 

Kent 

Kerr 

Kimble 

King.. 

Kinney 

Kleberg 

Knox.. 

Lamar 

Lamb 

Lampasas 

La Salle 

Lavaca .. 

Lee. 

Leon 

Liberty 

Limestone 

Lipscomb. 

Live Oak 

Llano 

Loving (not re- 
ported) 

Lubbock 

Lvnn 

McCulloch 

McLennan 

McMullen 

Madison. 

Marion... 

Martin... 

Mason 

Matagorda 

Maverick 

Medina 

i Menard 

Midland 

Milan 

Mills 

Mitchell.. 

Montague 

Montgomery 

Moore 

Morris 

Motley. 

Nacogdoches 

Navarro 

Newton 

Nolan 

Nueces 

Ochiltree 

Oldham 

Orange 

Palo Pinto 

Panola 

Parker 

Parmer 

Pecos 

Polk 

Potter 

Presidio 

liains 

Randall 

Keagan 

Heal 

Had River 

Reeves 

Refugio 



190 

44 
8,651 

38 
141 
1,295 
546 
309 
854 
123 
130 

22 
254 

67 
1 

82 

345 

204 

1,280 

26 
125 

83 
835 
139 

80 

468 

1,159 

44 

43 

93 



548 

84 

176 

4,344 

3 

33 

73 

40 

46 

421 

250 

174 

54 

136 

603 

78 

306 

248 

219 

16 

52 

42 

344 

1,820 

118 

418 

1,137 

48 

6 

714 

595 

96 

355 

21 

100 

262 

2,338 

173 

26 

90 

28 

18 

294 

117 

76 



Under 
$5,000 



177 

42 
8,138 

30 
128 
1,258 
506 
286 
747 
114 
130 

21 
235 

64 
1 

70 

325 

199 

1,187 

24 
111 

77 
782 
131 

71 

434 

1, 051 

43 

39 



497 

74 

154 

3,861 

3 



38 

43 

402 

232 

164 

44 

128 

525 

75 

283 

234 

205 

14 

45 

38 

314 

1,469 

114 

397 

934 

44 

6 

654 

569 

92 

335 

20 

96 

236 

2,244 

160 

26 

91 

26 

17 

282 

110 

70 



$5,000 

to 
$10,000 



9 

2 
380 

6 

9 
24 
38 
21 
79 

5 



45 

10 

21 

331 



7 
4 
2 
3 
12 
10 
9 
6 
6 
60 
3 

18 

14 

10 

2 

5 

4 

24 

238 

2 

18 

177 

3 



36 


24 


22 


4 


2 


2 


18 


2 


4 




22 


4 


66 


28 


10 


3 


3 


2 


2 




1 




5 


7 




1 



STATISTICS OF INCOME 



233 



Table 15.- 



-Personal returns — Distribution by incom,e classes by counties, calendar 
year 1923 — Continued 



TEXAS— Continued 



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 
over 


Roberts 


82 

347 

215 

465 

152 

98 

124 

28 

461 

77 

38 

159 

222 

206 

15 

1,224 

12 

57 

1,155 

41 

36 

74 

85 

15,115 

1,340 

120 

41 

42 

135 

738 

3,088 


82 

310 

196 

421 

139 

92 

118 

26 

367 

68 

35 

144 

209 

193 

10 

1,178 

8 

51 

1,099 

39 

30 

5H 

83 

14, 228 

1,233 

115 

36 

38 

130 

684 

2,781 






Trinity 


192 
144 
102 
2 
274 
427 
• 210 
441 
145 

89 

39 

701 

1,024 

416 

74 

6,986 

445 

18 

1,253 

178 

16 
224 
208 

35 
735 

11 

34 
205 


180 
139 
96 

""255' 
391 
193 
390 
125 

86 

33 
658 
946 
381 

60 

6,549 

410 

14 

1,126 

165 

16 
213 
201 

34 

685 

• 11 

33 

85 


11 

5 

6 

2- 
15 
34 
15 
32 
17 

3 

6 
36 
59 
28 

9 

254 

24 

2 

106 

11 


1 




24 

18 

41 
8 
6 
4 
2 

77 
7 
2 

14 
9 

10 
4 

42 
2 
4 

47 
2 
6 

11 

2 

603 

59 
5 
5 
4 
4 

44 
232 


13 

1 
3 
5 

2 

i7 

o 

1 

1 1 

i\ 

\\ 

2 
2 
9 

::::::: i 

5 ; 

""284 
48 

i 

10 - 

75 j 

1 


Tyler 




Rockwall 


Upshur .. 




Runnels 


Upton 




Rusk 


Uvalde _ 


4 


Sabine 


Valverde . . 


2 


San Augustine — 


Van Zandt- 

Victoria 


2 

19 


San Patricio 


Walker 


3 


San Saba 


Waller 




Schleicher 


Ward.. 




Scurry 


Washington 

Webb 


7 


Shackleford 


19 


Shelby 


Wharton 


7 


Sherman 


Wheeler 


5 


Smith 


Wichita 


183 


Somervell 

Starr 


Wilbarger 

Willacy 


11 
2 


Stephens . 


Williamson 

Wilson 


21 


Sterling 


2 


Stonewall 


Winkle 




Sutton 


Wise 


10 

7 

39" 


1 


Swisher 


Wood . — 




Tarrant- 




1 


Taylor 


Young 


11 


Terrell 


Zapata 




Terrv 




99' 


1 


Throckmorton 


^I iscellaneous 

Total. 


21 


Tom Green 

Travis . . . 


200,683 


185, 562 


10,974 


4,147 







UTAH 



Beaver 

Box Elder 

Cache 

Carbon 

Daggett... 

Davis 

Duchesne. 

Emery 

Garfield... 

Grand 

Iron 

Juab 

Kane 

Millard-... 
Morgan... 
Piute. 



120 
415 


120 
410 






4 


1 


594 


561 


30 


3 


2,850 


2,820 


26 


4 


5 
354 


5 
338 






11 


5 


51 
49 


51 
47 






1 


i ' 


14 
101 


14 
97 






3 


1 


89 


84 







554 


515 


27 


12 


27 


26 


1 


1 


162 


157 


4 


i ! 


67 


64 


2 


1 


22 


19 


3 


1 



Rich 

Salt Lake 

San Juan 

Sanpete 

Sevier 

Summit 

Tooele 

Uintah 

Utah 

Wasatch 

Washington.. 

Wayne 

Weber 

Miscellaneous 

Total... 




30, 242 28, 759 



670 


329 


19 


4 


4 




9 


4 


8 


1 


12 




38 


7 


5 





2 

141 

19 



1,044 



439 



VERMONT 



Addison 

Bennington 
Caledonia.. 
Chittenden. 

Essex. 

Franklin... 
Grand Isle.. 

Lamoille 

Orange 



465 


436 


23 


6 


1,660 


1,511 


90 


59 


1, 325 


1,236 


60 


29 


3,649 


3,384 


180 


85 


365 


358 


7 




1,515 


1,433 


53 


29 


110 


105 


4 


1 


285 


252 


26 


7 


420 


394 


18 


8 



Orleans 

Rutland... 

Washington 

Windham 

Windsor 

Miscellaneous 



1,030 
3,465 
2,950 
2,200 
2,280 
33 



Total 21,752 



959 
3,193 
2,724 
2,053 
2,108 
20 

20, 166 



46 
196 
171 
106 
115 



1,101 



25 
76 
55 
41 
57 
7 

485 



234 



STATISTICS OF INCOME 



Table 15. — Personal returns — Distribution by income classes hy counties, calendar 

year 1923 — Continued 

VIRGINIA 



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 
over 


Accomac 


462 

1,145 

1,258 

47 

206 

75 

3,755 

981 

169 

241 

15 

150 

207 

37 

38 

3,393 

95 

30 

13 

112 

225 

74 

16 

190 

19 

300 

1,848 

1,064 

28 

505 

329 

11 

39 

100 

497 

145 

50 

41 

87 

10 

190 

403 

291 

18,057 

310 

5 

76 

97 

19 

29 

145 

64 


436 

1,009 

1,190 

44 

199 

70 

3,625 

877 

157 

224 

14 

139 

192 

33 

33 

2,987 

88 

29 

11 

106 

209 

62 

16 

177 

19 

296 

1,712 

1,008 

25 

478 

291 

10 

37 

92 

438 

143 

44 

38 

82 

■73 

369 

277 

16, 363 

276 

4 

70 

91 

19 

28 

136 

65 


23 
95 

45 

2 

7 

3 

94 

69 

11 

13 

1 

9 

10 
4 
4 
241 
5 
1 
1 
4 
12 
7 


3 

41 
23 

1 

2 

36 

35 

1 

4 

2 

5 

i 

165 
2 

i 

2 
4 
5 


Lee 


179 
260 

75 
319 

22 

93 
335 

57 
468 
668 
148 

29 

15, 225 

591 

75 
488 
205 
277 

56 
2,661 

20 
204 
265 
152 
305 
297 

22 

36 

6,506 

419 

564 

620 

70 
227 
298 
246 
382 

21 

69 

92 

968 

103 

2,258 

822 

40 

2,089 

218 

37 
177 


174 
239 

74 
314 

16 

91 
307 

63 
446 
600 
144 

26 

14, 292 

668 

62 
469 
191 
271 

53 
2,430 

17 
180 
243 
144 
289 
277 

20 

33 
6,044 
389 
509 
595 

63 
214 
260 
212 
335 

21 

61 

77 

892 

100 

2,164 

764 

37 

2,006 

201 

35 

71 


5 

15 

1 

4 

6 

2 

24 

4 

19 

41 

3 

3 

670 

17 

10 

15 

9 

5 

3 

127 

2 

16 

14 

4 

15 

17 

2 

2 

291 

26 

40 

18 

6 

11 

26 

28 

35 




Albemarle .. 


T,oiidoiin ... , 


e 


Alleghany 


Louisa 


Amelia 


Lunenburg 

Madison . _ 


1 


Amherst 


Appomattox 


Mathews 




Arlington 


Mecklenburg 

Middlesex 

Montgomery 

Nansemond 

Nelson 


4 


Augusta - 


Bath 


3 

27 

1 

263 


Bedford.. 


Bland 


Botetourt... 

Brunswick 


New Kent 

Norfolk 


Buchanan 

Buckingham 

Campbell 

Caroline 


Northampton 

Northumberland . 

Nottoway 

Orange.. 


6 
3 

4 
5 


Carroll... 


Page 


1 


Charles City 


Patrick 




Charlotte 


Pittsylvania 

Powhatan. 

Prince Edward... 

Prince George 

Princess Anne 

Prince William... 
Pulaski 


104 


Chesterfield 

Clarke 


1 
'8 


Craig.-- 


g 


Culpeper 


8 


5 


4 


Cumberland 


1 


Dickenson 


3 

90 
41 
3 
21 
22 

i" 

7 

41 

2 

3 

1 

2 

2 

11 

27 

11 

1,061 

19 

1 

5 

4 


1 
46 
15 

6 

16 

1 

1 

1 

18 

3 

2 
3 
1 
6 
7 
3 
633 
15 

i 

2 


3 


Diuvviddie 

Elizabeth City... 
Essex 


Rappahannock... 

Richmond 

Roanoke 


i 

171 


Fairfax 


Rockbridge 

Rockingham 

Russell 


4 


Fauquier 

Floyd 


15 

7 


Fluvanna 


Scott 


1 


Franklin 


Shenandoah 

Smyth.- 


2 


Frederick 


12 


Giles... 


Southampton 

Spotsylvania 

Stafford 


6 


Gloucester 

Goochland 


12 


Grayson 


Surry 


7 

7 
49 

3 
74 
36 

2 
67 
12 

2 
80 


1 


Greene.- 


Sussex 


8 


Greensville 


Tazewell 


27 


Halifax 


Warren- 




Hanover 


Warwick 

Washington 

Westmoreland 

Wise 


20 


Henrico 


22 


Henry 


1 


Highland 


16 


Isle of Wight 


Wythe- 


6 


James City 


York..- 




King and Qeen... 


Miscellaneous 

Total 


26 


King George 

King William 

Lancaster 


1 
8 
8 


i 

1 




77, 451 


71, 582 


3,939 


1,930 



WASHINGTON 



Aiams 

A'otin 

B mtoQ 

C lelan 

Onllam 

Clarke.- 

Columbia 

CoYlitz 

Douglas 

Ferry 

Franklin 

Garfield 

Grant 

Grays Harbor.. 

Island 

JefTerson 

King 

Kitsap 

Kittitas 

Klickitat 

Lewis 



300 


294 


5 


1 


160 


159 


1 




300 


292 


7 




2,^50 


2,288 


58 




875 


851 


23 




1,600 


1,553 


34 


13 


350 


340 


9 




940 


882 


51 




215 
80 


215 
79 






1 




675 


668 


6 




350 


337 


12 




225 


223 


2 




5, 775 


5,492 


190 


93 


80 


78 


1 




340 


328 


12 




49, 440 


4ft, 887 


1, 839 


714 


2, 175 


2,138 


34 




1,400 


1, 368 


31 




300 


295 


5 




2,400 


2,295 


98 





Lincoln , 

Mason , 

Okanogan 

Pacific. , 

Pend Oreille... 

Pierce 

San Juan 

Skagit , 

Skamania 

Snoiiomish 

Spokane 

Stevens 

Thurston 

Wahkiakum... 
Walla Walla... 

Whatcom 

Whitman 

Yakima 

Miscellaneous ' 

Total 



675 

450 

450 

1,150 

385 

14, 850 

80 

1,790 

100 

4, 075 

24, 100 

525 

1, 905 
220 

2, 175 

2, 850 
1, 540 

3, 575 
4,772 



136, 057 



662 

441 

437 

1,096 

378 

14, 252 

78 

1, 734 

94 

3,829 

23, 484 

516 

1, 893 

217 

2, 01)7 

2, 691 
1,511 
3, 436 
4,571 



130, 479 



13 

6 

8 

46 

7 

429 

2 

48 

2 

159 

455 

9 

52 

1 

60 

106 

25 

106 

167 



4,120 



* Including Alaska. 



STATISTICS OF INCOME 



235 



Table 15. 



-Personal returns — Distribution by income classes by counties, calendar 
year 1923 — Continued 



WEST VIRGINIA 



Counties 



Barbour... 
Berkeley... 

Boone 

Braxton 

Brooke 

Cabell 

Calhoun... 

Clay 

Doddridge. 

Fayette 

Gilmer 

Grant 

Greenbrier. 
Hampshii-e 
Hancock... 

Hardy 

Harrison... 

Jackson 

Jefferson... 
Kanawha.. 

Lewis 

Lincoln 

Logan 

McDowell. 

Marion 

Marshall-. 

Mason 

Mercer 

Mineral 



Num- 
ber of 
returns 



815 

1,065 

487 

394 

1,704 

6,755 

75 

174 

190 

3,379 

150 

78 

490 

77 

2,050 

48 

5,197 

145 

311 

10,175 

935 

175 

2,884 

4,725 

5,645 

2,275 

330 

4,300 

1,206 



Under 
$5,000 



794 

1,026 

474 

390 

1,648 

6,071 

74 

171 

184 

3,223 

147 

77 

439 

73 

2,000 

45 

4,962 

138 

284 

9,292 

888 

166 

2,774 

4,536 

5,413 

2,183 

313 

3,990 

1,166 



$5,000 


$10,000 


to 


and 


$10,000 


oyer 


■ 17 


4 


26 


13 


10 


3 


4 




45 


11 


464 


220 


1 




2 


1 


5 


1 


91 


65 


3 


1 


1 


i 


40 


11 


2 


2 ' 


32 


18 


2 


1 


166 


69 


7 




18 


9 


570 


313 


42 


5 


8 


1 


74 


36 


130 


59 


157 


75 


74 


18 


8 


9 


197 


113 


35 


5 



Counties 



Num- 
ber of 
returns! 



Under 
$5,000 



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... 



1,892 

3,225 
110 
470 
375 
11,486 
200 
240 
95 

1,160 
325 

2,145 

1,518 
500 
210 
715 

1,505 
650 
415 
420 
455 
95 
535 
40 

3,435 
750 
63 



89, 263 



1,812 

3,035 
103 
462 
363 
10, 582 
199 
228 
79 

1,144 
312 

2,025 

1,467 
489 
200 
698 

1,475 
634 
360 
396 
442 
92 
505 
40 

3,195 

726 

18 



5,000 
to 
10,000 



84,022 



58 

135 

6 

6 

10 

543 

1 

9 

9 

12 

10 

82 

36 

9 

8 

12 

25 

14 

33 

19 

11 

3 

24 



$10,000 
and 
over 



160 
18 
26 



22 

55 

1 

2 

2 

361 



3,510 1,731 



WISCONSIN 



Adams.. 

Ashland 

Barron 

Bayfield 

Brown 

Buffalo 

Burnett. 

Calumet 

Chippewa 

Clark 

Columbia 

Crawford 

Dane 

Dodge 

Door 

Douglas. 

Dunn 

Eau Claire... 

Florence 

Fond du Lac. 

Forest 

Grant 

Green 

Green Lake.. 

Iowa 

Iron 

Jackson 

Jefferson 

Juneau 

Kenosha 

Kewaunee 

La Crosse 

Lafayette 

Langlade 

Lincoln 

Manitowoc... 
Marathon 



288 
1,187 

724 

332 
4,023 

330 
89 

679 
1,227 

648 
1,513 

327 
9,060 
2, 103 

314 
3,722 

571 

2,418 

82 

4,009 

204 
1,254 
1,294 

371 

782 

407 

278 
2,159 

468 
6,571 

277 
3,584 



742 
3,019 
2,685 



286 


2 


! 


1, 151 


29 


7 ! 


688 


30 


6 1 


325 


4 


3 


3,764 


189 


70 i 


323 


7 




83 


4 


2 


662 


15 


2 


1,167 


42 


18 i 


625 


20 


3 


1,443 


50 


20 


315 


7 


5 


8,513 


389 


158 


2,003 


72 


28 


306 


7 


1 


3,562 


113 


47 


539 


22 


10 


2,294 


80 


44 


78 


4 




3,783 


170 


56 


191 


11 


2 


1,209 


41 


4 


1,257 


28 


9 


341 


22 


8 


756 


17 


9 


399 


5 


3 


276 


2 




2,047 


86 


26 


463 


5 




6,278 


191- 


102 


260 


13 


4 


3,307 


184 


93 


580 


14 


5 


833 


28 


8 


688 


38 


16 


2,827 


115 


77 


2,476 


133 


76 



Marinette 

Marquette... 
Milwaukee... 

Monroe 

Oconto 

Oneida 

Outagamie... 

Ozaukee 

Pepin 

Pierce 

Polk 

Portage 

Price 

Racine.. 

Richland 

Rock 

Rusk 

St. Croix 

Sauk. 

Sawyer 

Shawano 

Sheboygan... 

Taylor 

Trempealeau. 

Vernon 

Vilas 

Walworth 

Washburn 

Washington.. 

Waukesha 

Waupaca 

Waushara 

Winnebago... 

Wood 

Miscellaneous 

Total... 



1,207 
151 
84, 963 
848 
494 
726 

3,685 
816 
180 
436 
452 

1,252 
512 

8,970 
421 

5,628 
372 
759 

1,602 
116 
547 

5,420 
189 
660 
588 
208 

1,792 
324 

1,263 

2,384 

1,323 
148 

4,702 

1,575 
128 



194, 050 



1,139 
147 
79, 579 
815 
476 
662 

3,446 
780 
170 
423 
437 

1,195 
487 

8,560 
413 

5,296 
359 
731 

1,538 
108 
525 

5,090 
174 
650 
567 
192 

1,695 
320 

1,215 

2,240 

1,290 
139 

4,246 

1,457 
63 



182, 728 



51 

2 

3,602 

28 

15 

40 

170 

21 

4 

12 

14 

45 

18 

299 

7 

227 

10 

19 

51 

7 

19 

223 

10 

9 

17 

12 

75 

4 

34 

96 

26 

6 

291 

79 

45 



7,777 



17 

2 

1,782 

5 

3 

24 

69 

15 



■ 1 
1 
12 

111 
1 

105 
3 
9 
13 
1 
3 

107 
5 
1 
4 
4 
22 



3 
165 
39 
20 



3, 545 



54441— 25t- 



-16 



236 



STATISTICS OF INCOME 



Table 15. — Personal returns — Distribution by income classes by counties, calendar 

year ^ 9^5— Continued 



WYOMING 



Counties 


li 

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 
over 


Albany 


1,798 

1,204 

172 

1,967 

730 

106 

713 

210 

762 

189 

2,836 

1,101 

4,786 

155 


1,769 

1,196 

169 

1,909 

713 

105 

691 

207 

743 

183 

2,744 

1,092 

4,510 

153 


20 

8 

3 
40 
12 

1 
18 

3 
16 

2 
64 

6 
193 

1 


9 

18 
5 
- 

- 

4 
28 

3 
83 

1 


Park : 


377 
373 

1,743 
105 

2,920 

7 

543 

231 

199 

2 
17 


359 

371 

1,703 

105 

2,872 

7 

531 

224 

198 


14 

1 

24 


4 


Big Horn ..- 


Platte 


1 


Campbell 


Sheridan. 


16 


Carbon 


Sublette 




Converse. - . 


Sweetwater 

Teton 

Uinta 


35 


13 


Crook.. 




Fremont ... 


7 
3 
1 

2 
13 


5 


Goshen 

Hot Springs 


Washakie 

Weston 


4 


Johnson 


Yellowstone Na- 
tional Park 

Miscellaneous 

Total 




Laramie 




Lincoln 


4 






Niobrara 


23, 246 


22, 554 


487 


205 







Table 16. — Personal returns hy cities, calendar year 192S 

ALABAMA 



Alabama City 98 

Albany 420 

Anniston 910 

Bessemer 1,875 

Birmingham 20,835 

Dothan 407 



Fairfield. 875 

Florence 620 

Gadsden.. 700 

Huntsville 624 

Mobile 5,054 

Montgomery 4,200 



Phoenix City 109 

Selma. 1,540 

Sheffield. 400 

Talladega 225 

Troy 250 

Tuscaloosa 910 



ALASKA 



Anchorage 

Cordova 

Fairbanks 


485 

325 

230 


Juneau 

Ketchikan 

Kennicott 


475 

415 

Not reported. 


Nome 

Seward 


Not reported. 

Not reported. 



ARIZONA 



Bisbee 1,032 

Douglas 1,074 

Globe 878 



Miami 1,033 

Nogales 471 

Phoenix 4,404 



Prescott. 
Tucson.. 



861 
2,644 



ARKANSAS 



Blytheville 480 

Fayetteville 362 

Fort Smith 2,391 

Helena 1,038 

Hot Springs 1,067 



Jonesboro 880 

Little Rock 6,984 

Mariana 220 

North Little Rock 694 

Paragould 343 



Pine Bluff 2,298 

Texarkana.. 808 

Van Buren 335 

West Helena 123 



CALIFORNIA 



Alameda 4,821 

Alhambra 2,240 

Anaheim 1,955 

Bakersfleld 4,100 

Berkeley 10,186 

Brawley 622 

Calexico 5fi3 

Chico 1,096 

ElCentro 791 

Eureka 1,791 

Fresno 8,894 

Glendale 2,200 

Hanford 1,004 

Long Beach 16,900 

Los Angeles 146,606 

Marysville 1,018 

Modesto 1,392 



Monrovia 925 

Monterey 52S 

Napa... 940 

Oakland 29,226 

Ontario 759 

Palo Alto .' 1,482 

Pasadena 12,550 

Potuluma 1,290 

Pomona 1,426 

Redlands Not reported. 

Richmond 3,142 

Riverside 2,058 

Sacramento 12,004 

San Bernardino 2,325 

San Diego 10,720 

San Francisco 93,834 

San Jose 6,601 



San Leandro 618 

San Luis O bispo 1, 096 

San Mateo 1,366 

San Rafael 1,044 

Santa Ana 3,530 

Santa Barbara 3,624 

Santa Clara 568 

Santa Cruz 1,069 

Santa Monica 1,500 

Santa Rosa 1,186 

South Pasadena 1,710 

Stockton 7,038 

Vallejo 3,558 

Venice 910 

Visalio 1,122 

Watsonville 1,068 

Whittier 2,833 



STATISTICS OP INCOME 



237 



Table 16 — Personal returns by cities, calendar year^l923 — Continued 

COLORADO 



Boulder 1,440 

Canon City 530 

Colorado Springs 4, 142 

Denver.. 35,680 

Englewood 310 



FortCoUins 800 

Grand Junction 1,040 

Greeley 1,000 

La Junta.. 880 

Leadville 500 



Longmont 440 

Loveland. 320 

Pueblo. 4,160 

Sterling 520 

Trinidad 1,440 



CONNECTICUT 



Ansonia 2,040 

Bridgeport 12,625 

Bristol 3,067 

Danbm-y 2,832 

Derby 929 

Greenwich 3,731 

Hartford 21,380 

Meriden... 4,455 

Middletown 2,370 



Naugatuck 1,393 

New Britain . 6,705 

New Haven 18,520 

New London 3,581 

Norwalk 3,117 

Norwich 3,767 

Putnam 721 

Rockville Not reported. 

Shelton.. 903 



Southington 612 

Stamford... 4,706 

Torrington 2,105 

Wallingford 1, 116 

Waterbury. 10,096 

Willimantic Not reported. 

Winsted Not reported. 



DELAWARE 



Wilmington 9, 575 



DISTRICT OF COLUMBIA 



Washington 75,796 



FLORIDA 



Daytona... 600 

Fernandina 160 

QainesvOle 420 

Jacksonville... 9,889 

Key West 750 

Lakeland. 1,002 



Miami 6,500 

Orlando 1,454 

Palatka.. 440 

Pensacola 1,744 

St. Augustine 825 

St. Petersburg 2, 504 



Sanford 630 

Tallahassee. 284 

Tampa 0.080 

West Palm Beach 1,850 

West Tampa Not reported. 



GEORGIA 



Albany 

Americus 

Athens.. 


679 

462 

983 

28,097 

4,562 

598 
2,838 

124 


Decatur.. 

Dublin 

East Point... 


1,008 

201 

342 


Marietta 

Moultrie 

Newman.. 

Rome 

Savannah 


445 

179 

308 


Atlanta 

Augusta,. 


Elberton 

Fitzgerald 


194 

260 


804 

7,547 


Brunswick 

Columbus 


Gainsville 

Griffin... 

Lagrange 

Macon. 


289 

396 

418 

4,648 


Thomasville 

Valdosta... 


392 

472 


Cordele.. 


Waycross 


867 


Dalton 


242 





HAWAII 



Honolulu 7,063 



IDAHO 



Boise 


2,844 

275 

425 


Coeur d'Alene 


1,115 


Nampa 

Pocatello.. 

Twin Falls.. 


655 


Burley 


Idaho Falls 


625 


3,400 


Caldwell 


Lewiston 


.... 1,100 


_ _ 975 







238 



STATISTICS OF INCOME 



Table 16 — Personal returns by cities, calendar year 1923 — Continued 

ILLINOIS 



Alton 2,351 

Aurora 5,335 

Beardstown.. 877 

Belleville 2,974 

Belvidere 419 

Benton 836 

Berwyn 2,995 

Bloomington 3,351 

Bluelsland 1,914 

Cairo 1,029 

Canton 595 

Carbondale 587 

Carlinville -- 566 

Centralia 1,346 

Champaign : 2,107 

Charleston 414 

Chicago 411,367 

Chicago Heights. --. 1,821 

Cicero 7,410 

Clinton 910 

Collinsville 850 

Danville ---- 3,941 

De Kalb 852 

Decatur. 4,634 

Dixon 846 

Duquoin 631 

East Moline 525 

East St. Louis 6,285 

Edwardsville 759 

Eldorado 488 

Elgin 4,098 



Evanston 8,926 

Forest Park 1,843 

Freeport 1,539 

Galesburg 3,065 

Granite City 1,933 

Harrisburg 1,198 

Harvey 1,130 

Herrin 1,157 

Highland Park 1,392 

Hillsboro 534 

Hoopeston 380 

Jacksonville 1,026 

Johnston City 572 

Joliet 6,618 

Kankakee 1,982 

Kewanee 1, 457 

La Orange 2, 134 

La Salle 1,192 

Lawrenceville 437 

Lincoln 742 

Litchfield 463 

Macomb-— 412 

Marion 1,018 

Mattoon 1,248 

Maywood 2,439 

Melrose Park 532 

Metropolis 169 

Moline 3,012 

Monmouth 709 

Mount Carmel.. 319 



Mount Vernon 554 

Murphysboro 648 

Normal 346 

North Chicago 433 

Oak Park 12,635 

Ottawa 1,240 

Pana 410 

Paris __ 523 

Pokin 1,217 

Peoria 9,521 

Peru 742 

Pontiac. 590 

Quiney 2,842 

Rock Island 3,328 

Rockford 7,954 

Savanna 627 

Spring Valley... 284 

Springfield 7,632 

Staunton 607 

Sterling 922 

Streator 1,040 

Taylorville 917 

Urbana 805 

Waukegan 2,802 

West Frankfort.. 909 

West Hammond.. Not reported. 

Wilmette 2,519 

Winnetka 1,715 

Woodstock 437 

Zion.. 431 



INDIANA 



Anderson 1,999 

Bedford 1,295 

Bicknell 524 

Bloomington. 1, 132 

Bluffton. 393 

Brazil 702 

Clinton 965 

Columbus 615 

Connersville.. 934 

Crawfordsville 647 

East Chicago 4,240 

Elkhart 3,707 

Elwood 617 

Evansville.... 6,868 

Fort Wayne ...- 12,609 

Frankfort 990 

Gary. 9,336 

Goshen 723 

Qreencastle 237 



Greensburg 346 

Hammond 6,216 

Hartford City... 437 

Huntington 1,365 

Indianapolis 39,139 

Jeffersonville 894 

Kendallville 379 

Kokomo 2,123 

La Porte 1,633 

La Fayette 2,572 

Lebanon 306 

Linton 579 

Logansport 2,027 

Madison 262 

Marion 1,348 

Michigan City 2,365 

Mishawaka 2,802 

Mount Vernon 183 

Muncie 2,844 



New Albany 1,726 

Newcastle 784 

Peru 1,192 

Portland.... 265 

Princeton 554 

Richmond 2,590 

Rushville 319 

Seymour... 453 

Shelbyville 678 

South Bend 11,624 

Sullivan. 812 

Terre Haute 7,021 

Valparaiso 773 

Vinceifties 1,021 

Wabash 629 

Warsaw 374 

Washington 743 

Whiting 1, 103 



IOWA 



Albia... .--. 442 

Ames... 535 

Atlantic 555 

Boone .--. 1,299 

Burlington.. 2,509 

Cedar Falls 411 

Cedar Rapids. 5,447 

Centerville 573 

Chariton. 360 

Charles City 406 

Cherokee 540 

Clinton 3,120 



Council Bluffs 4,474 

Creston 918 

Davenport 6,747 

DesMoines... 16,718 

Dubuque 5, 144 

Fairfield 474 

Fort Dodge 2,375 

Fort Madison 1,152 

QrinnoU 450 

Iowa City. 1,110 

Keokuk 1,169 

Marshalltown 1,312 



Mason City 2,130 

Muscatine 1,131 

Newton.- 624 

Oelwein.- 890 

Oskaloosa 752 

Otturawa 2,100 

Perry 591 

Red Oak 650 

Shenandoah .• 434 

Sioux City 7, 156 

Waterloo 3,488 

Webster City 440 



KANSAS 



Arkansas City 1,297 

Atchison 1,137 

Chanute 965 

Coffeyville 1,179 

Dodge City 591 

El Dorado 1,278 

Emporia 1,244 

Fort Scott 859 

Hutchinson 1,849 



Independence 1,179 

lola 444 

Junction City 555 

Kansas City 7,338 

Lawrence 998 

Leavenworth.. 1,161 

Manhattan 752 

Newton 1,135 

Ottawa 494 



Parsons 1,458 

Pittsburg 2,283 

Pratt 527 

Rosedalo 194 

Salina 1.875 

Topeka 7,120 

Wellington 601 

Wichita 8,760 

Winfleld 746 



STATISTICS OF INCOME 



239 



Table 16. — Personal returns by cities, calendar year 192S — Continued 

KENTUCKY 



Ashland 1,750 

Bellevue - 938 

Bowling Green 826 

Covington -.- 7,050 

Danville - 600 

Dayton 800 

Fort Thomas 937 

Frankfort - 600 



Henderson 561 

Hopkinsville 675 

Lexington. 4,050 

Louisville 24,000 

Madisonville 433 

Mayfleld 375 

Maysville 375 

Middlesborough 490 



Newport 3,112 

Owensboro 1,000 

Paducah 2,025 

Paris 752 

Richmond 261 

Winchester 750 



LOUISIANA 



Alexandria 1,592 

Baton Rouge 2,845 

Bogalusa 451 

Crowley i 427 

Gretna 187 



Houma - 205 

Lafayette 546 

Lake Charles 1,056 

Minden 363 

Monroe 1,671 



Morgan City 200 

New Iberia 361 

New Orleans 32,955 

Shreveport 7,613 



MAINE 



Auburn 1,739 

Augusta 1,442 

Bangor 2,960 

Bath 702 

Belfast 296 

Biddleford 1,590 

Brewer 481 



Brunswick 592 

Calais 240 

Gardiner 629 

Lewiston 2,960 

Old Town 406 

Portland 9,102 

Rockland 702 



Rumford Falls 814 

Saco 720 

Sanford - 1,924 

South Portland 1,184 

Waterville 2,072 

Westbrook.. 777 



MARYLAND 



Annapolis.. 
Baltimore.- 
Cambridge. 



1,280 Cumberland 3,340 

69,634 Frederick 940 

322 Frostburg 351 



Hagerstown. 
Salisbury 



2,490 
515 



MASSACHUSETTS 



Abington 740 

Adams 533 

Agawam 153 

Amesbury 919 

Amherst 401 

Andover 1,204 

Arlington 3,060 

Athol 857 ' 

Attleboro 2,437 

Belmont 1,866 

Beverly 2,582 

Boston 97,858 

Braintree 1,660 

Bridgewater 532 

Brockton 9,064 

Brookline 10, 833 

Cambridge 12,018 

Canton 320 

Chelmsford 247 

Chelsea 3,301 

Chicopee 2,561 

Clinton 990 

Concord 914 

Danvers 1,188 

Dartmouth 291 

Dedham 1,451 

Dracut •. 151 

Easthampton 685 

Easton 156 

Everett 3,161 

Fairhaven 609 

Fall River 7,206 

Fitchburg 3,493 

Framingham 1,904 

Franklin 727 

Gardner 1,263 

Gloucester 1,630 

Grafton 244 



Great Barrington 265 

Greenfield 2,102 

Haverhill.. 5,393 

Hingham 739 

Holyoke 5,755 

Hudson 774 

Ipswich 492 

Lawrence 7,097 

Leominster 1,598 

Lexington 915 

Lowell 10,044 

Ludlow 1,040 

Lynn 12,469 

Maiden 4,714 

Mansfield 1,464 

Marblehead 124 

Marlborough 1,357 

Maynard 552 

Medford 4,999 

Melrose 3,355 

Methuen 1,454 

Middleborough 941 

Milford 5,160 

Millbury 477 

Milton 1,525 

Montague 246 

Natick 914 

Needham 891 

New Bedford 9,223 

Newburyport 1,418 

Newton-. 8,334 

North Adams 1,794 

North Andover 817 

North Attleboro 1,731 

Northampton 314 

Northbridge.... 171 

Norwood 576 

Orange> 344 



Palmer 419 

Peabody.. 2,657 

Pittsfield 4,749 

Plymouth 1,166 

Quincy 4,857 

Reading 1,143 

Revere 2,537 

Rockland 1,142 

Salem. 4,917 

Saugus 353 

Somerville 12,111 

Southbridge. 1,177 

South Hadley.- 489 

Spencer 385 

Springfield.. 15,792 

Stoneham.-I 77 

Stoughton 695 

Swampscott 1,430 

Taunton 2,282 

Uxbridge 355 

Wakefield.. 1,226 

Walpole 521 

Waltham 3,656 

Ware 533 

Watertown 420 

Webster-. 1,422 

Wellesley 1,506 

West Springfield 1,066 

Westborough 76 

Westfield.. 1,219 

Wevmouth 1,967 

Whitman 922 

Winchester... 1,984 

Winthrop , 3,059 

Woburn 1,933 

Worcester.. 21,360 



240 



STATISTICS OF INCOME 



Table 16. — Personal returns by cities, calendar year 1923 — Continued 

MICHIGAN 



Adrian.... 904 

Albion. 414 

Alma... .- 304 

Alpena 684 

.\nn .A.rbor... 2, 183 

Battle Creek 3,719 

Bav Citv 2,854 

Benton Harbor 1,600 

Bessemer. 350 

CadOlae. 800 

Charlotte. 400 

Chebovgan 224 

Coldwater.. 321 

Detroit. 188, 977 

Dowagiac. 450 

Escanaba... 1,350 

Flint 9,619 

Grand Haven 700 

Grand Rapids 23,000 

Hamtramck 1,577 



Hancock 450 

Hastings 400 

Highland Park.. 8,516 

Hillsdale 404 

Holland 1,300 

Ionia 950 

Iron Mountain 1, 100 

Ironwood 1,400 

Ishpeming... 800 

Jackson.. 5,809 

Kalamazoo 8,000 

Lansing.-.. 6,827 

Laurium.. 300 

Ludington 450 

Manistee 600 

Manistique 340 

Marquette 1,500 

Menominee 700 

Midland... 315 

Monroe. 1,314 



Mount Clemens 1,202 

Munising 300 

Muskegon 5,000 

Muskegon Heights 700 

Negaunee 400 

Niles 1,300 

Owosso. 903 

Petoskey 400 

Pontiae.. 2,693 

Port Huron 2,301 

River Rouge.. 918 

Roj'al Oak 1,810 

Saginaw 6,803 

St. Joseph. 900 

Sault Ste. Marie 1,000 

Sturgis 650 

Tliree Rivers 600 

Traverse City 675 

Wyandotte... 1,393 

Ypsilanti 775 



MINNESOTA 



Albert Lea 874 

Austin 943 

Bemidji 369 

Brainerd. 807 

Chisholm 399 

Cloquet 434 

Crookston 621 

Duluth 13,402 

Eveleth 634 



Faribault. 597 

Fergus Falls 510 

Hibbing 1,133 

Little Falls 277 

Mankato.. 1,279 

Minneapolis 50,621 

Moorhead 484 

NewUlm... 346 

Owatonna.. 473 



Redwing 732 

Rochester 1,674 

St. Cloud.. 1,097 

St. Paul. 30,324 

South St. Paul 518 

Stillwater.. 537 

Virginia. 1,220 

Willmar 558 

Winona 1,734 



MISSISSIPPI 



Biloxi 

Clarksdale.. 
Columbus.. 

Corinth 

Greenville . . 
Greenwood. 



432 
712 
525 



Gulfport 

Hattieshurg. 

Jackson 

300 I Laurel 

900 i McComb.... 
787 i Meridian 



562 
1,050 
2,400 
, 825 
• 700 
2,150 



Natchez 562 

Pascagoula 140 

Tupelo 290 

Vieksburg 1,670 

Yazoo City 375 



MISSOURI 



Brookfleld 530 

Cape Girardeau 900 

Carthage.. 415 

Chillicothe 265 

Clinton 300 

Columbia... 680 

De Soto.. 190 

Fulton 195 

Hannibal 1,583 

Independence 1,200 



Jefferson City 875 

Joplin.. 1,950 

Kansas City 34,650 

Kirksville. 488 

Maplewood 860 

Marshall.. 415 

Mexico 450 

Moberly 1,279 

Nevada 395 

Poplar Blufl 466 



St. Charles 743 

St. Joseph 6,675 

St. Louis 98,920- 

Sedalia 1,200 

Springfield 3,265 

Trenton.. 510 

University City 1,073 

Webb City... 250 

Webster Groves 2, 309 



MONTANA 



Anaconda 2,474 

Billings 2,371 

Bozeman 612 

Butte 8,584 



Great Falls 3,558 

Havre... 962 

Helena 2,168 

Kalispcll 525 



Lewistown 878 

Livingston 958 

Miles City. 965 

Missoula 1,730 



NEBRASKA 



Beatrice 6(il 

Columbus 613 

Fairbury 633 

Fremont 1,111 

Grand Island 1,050 



Hastings 1,009 

Kearney 550 

Lincoln 0,534 

Nebraska City 491 

Norfolk 942 



North Platte 956 

Omaha 26,045 

Scottsblulf 435 

York 362 



STATISTICS OF INCOME 



241 



Table 16. — -Personal returns by cities, calendar year 1923 — Continued 

NEVADA 

Reno... .- -. 2,305 

NEW HAMPSHIRE 



Berlin 

Claremont 

Concord 

Derry... 

Dover 


1,401 

1,224 

2,932 

482 

1,169 


Franklin 

Keene 

Laconia.. 

Lebanon 

Manchester 


543 

1,195 

1,104 

470 

8,049 


Nashua 

Portsmouth 

Rochester 

Somersworth 


3,045 

1,672 

719 

336 





NEW JERSEY 



AsburyPark 1,350 

Atlantic City 5,861 

Bayonne 8,071 

Beireville- 1,215 

Bloomfleld 2,791 

Boonton 564 

Bound Brook 816 

Bridgeton. 925 

Burlington 700 

Camden. 9,511 

Cliflside 298 

Clifton.. 1,924 

Collingswood 1,850 

Dover.. 1,687 

East Orange Not reported. 

East Rutherford.. Not reported. 

Elizabeth 11, 936 

Englewood 1,810 

Fort Lee 296 

Garfield.. 690 

Gloucester... 1,075 

Guttenberg 336 

Hackensack 2,156 

Haddonfleld 1,350 

Hammonton 225 



Harrison 1,477 

Hawthorne 387 

Hoboken... 10,602 

Irvington. 2,840 

Jersey City.. 30,349 

Kearny 1,021 

Lodi 272 

Long Branch 815 

Madison. 542 

Millville 675 

Montclair.. 5,267 

Morristown 2,015 

New Brunsv7ick.. 4,122 

Newark 42,737 

North Plainfield.. Not reported. 

Nutley 1,003 

Orange 17,420 

Passaic. 5,161 

Paterson 10,476 

Pennsgrove... 290 

Perth Amboy 3,145 

Phillipsburg ' 1,945 

Plainfield.... 4,670 

Pleasantville 442 

Princeton 925 



Rahway 2,414 

Red Bank 1, 150 

Ridgefleld Park. 2,300 

Ridgewood 531 

Roosevelt Not reported. 

Roselle.. 2,105 

Roselle Park Not reported. 

Rutherford 2,371 

Salem. 625 

Secaucus 234 

Somerville. 171 

South Amboy 738 

South Orange Not reported. 

South River 271 

Summit 1,443 

Trenton... 9,953 

Union 2,220 

Vineland 840 

Wallington 152 

West Hoboken Not reported. 

West New York. 2,515 

West Orange. Not reported. 

Westfield 1,501 

Woodbury... 950 



NEW MEXICO 


Albuquerque 


2,590 

718 


Roswell 


420 


Santa Fe 


490 


Raton 








NEW YORK 









Albany 16,600 

Amsterdam 3,500 

Auburn. 3,112 

Batavia 1,238 

Beacon 1,040 

Binghamton 10,543 

BufTalo 63,510 

Canandaigua 810 

Cohoes 1,870 

Corning 1,810 

Cortland 1,581 

Depew.. 320 

Dunkirk 2,285 

Elmira 5,450 

Endicott 2,181 

Fredonia 507 

Freeport. 1,029 

Fulton.... 1,125 

Geneva 1,594 

Glen Cove 594 

Glens Falls 1,950 

Gloversville 2,000 

Hastings-upon-Hudson.. 500 

Haverstraw...* 500 

Hempstead 980 

Herkimer.. 933 

Hornell 1,838 

Hudson 1,400 

Hudson Falls 600 

Ilion.. 989 

Ithaca 2,337 



Jamestown 5,050 

Johnson City 1,791 

Johnstown 900 

Kingston 2,360 

Lackawanna 920 

Lancaster 816 

Little Falls 1,039 

Lockport 2,450 

Malone. 692 

Mamaroneck 900 

Massena 290 

Mechanicsville 1,000 

Medina 590 

Middletown Not reported. 

Mount Vernon 7,300 

New Rochelle 6,290 

New York City 752,745 

Bronx Borough. 

Brooklyn Borough. 

Manhattan Borough. 

Queens Borough. 

Richmond Borough. 

Newark 618 

Newburgh 6,460 

Niagara Falls. 5,940 

North Tarrytown 300 

North Tonawanda 1,560 

Norwich 923 

Ogdensburg 1,040 

Olean 2,480 

Oneida 1,357 



Oneonta 1,550 

Ossining 1,850 

Oswego 1,704 

Peekskill 1,850 

Plattsburg. 1,140 

Port Chester 2,700 

PortJervis. 1,300 

Poughkeepsie 4,470 

Rensselaer 1,650 

Rochester 40,300 

Rockville Center 872 

Rome 1,675 

Rye 890 

Salamanca... 1,095 

Saranac Lake 669 

Saratoga Springs 1,400 

Schenectady 12,000 

Seneca Falls 425 

Solvay 269 

Syracuse.. 25,150 

Tarrytown 940 

Tonawanda 1,195 

Troy. 7,490 

Utica 9,850 

Walden 375 

Watertown 3,552 

Watervliet 1,750 

Waverly 460 

White Plains.... 4,260 

Whitehall 600 

Yonkers 7,290 



242 



STATISTICS OF INCOME 



Table 16. — Personal returns by cities, calert,dar year 1923 — Continued. 
NORTH CAROLINA 



Asheville 4,220 

Burlington 665 

Charlotte— 6,482 

Concord.. 510 

Durham.. 2,545 

Elizabeth City 7.30 

Fayetteville 985 

Gastonia 995 

Qoldsboro 820 



Greensboro 4,210 

Greenville 600 

Henderson 660 

Hickory 475 

High Point 1,175 

Kingston 830 

Lexington 490 

New Bern 925 

Raleigh 4,130 



Reidsville. 360' 

Rocky Mount ],925 

Salisbury 1,215 

Statesville 520 

Thornasville.. 230 

Washington 555 

Wilmington 3,803 

Wilson 1,180 

Winston-Salem 4,070 



NORTH DAKOTA 



Bismarck 

Devils Lake. 



840 I Fargo 2,975 

435 I Grand Forks... 1,540 



Jamestown 825 

Minot.. 1,200 



OHIO 



Akron... 23,855 

Alliance 3,238 

Ashland 740 

Ashtabula 3,612 

Athens 595 

Barberton 5,015 

Bellaire 1,372 

Bellefontaine 881 

Bellevue.- 746 

Bowling Green 377 

Bucyrus 896 

Cambridge 1,615 

Canton 12,132 

Chillicothe 1,445 

Cincinnati 50,742 

Circleville 361 

Cleveland 70,135 

Cleveland Heights. Not reported. 

Columbus 23,271 

Conneaut... 1,482 

Coshocton 744 

Cuyahoga Falls 617 

Dayton 20,395 

Defiance 429 

Delaware 531 

Delphos 469 

Dennison 623 

Dover 840 

East Cleveland--. Not reported. 

East Liverpool 3,110 

East Palestine : 755 

East Youngstown. Not reported. 



Elyria... 5,158 

Findlay 1,398 

Fostoria 808 

Fremont 952 

Gallon 851 

Gallipolis 170 

Girard 1,685 

Greenville 493 

Hamilton 4,125 

Ironton 1,084 

Jackson 361 

Kenmore 888 

Kent 1,579 

Kenton .. 474 

Lakewood 6,879 

Lancaster 1,360 

Lima... 4,428 

Logan .- 593 

Lorain 7,307 

Mansfield... 2,973 

Marietta . 1,411 

Marion 2,210 

Martins Ferry 1,078 

Massillon 2,157 

Middletown.. 2,775 

Mount Vernon 807 

Nelsonville 462 

New Philadelphia 896 

Newark 3,101 

Niles.. 1,122 

Norwalk 595 



Norwood 4,200 

Painesville. 2,829 

Piqua 1,057 

Portsmouth 4,101 

Ravenna 805 

St. Bernard 705 

St. Marys 283 

Salem 771 

Sandusky 2,702 

Shelby 454 

Sidney.. 542 

Springfield 5,025 

SteubenvOle 5,955 

Struthers 1,698 

Tiflin 1,053 

Toledo 29,830 

Troy 558 

Uhrichsville.. 814 

Urbana 524 

Van Wert :. 711 

Wapakoneta 313 

Warren 1,899 

Washington Court House 600 

Wellston 255 

Wellsville 566 

West Park... Not reported. 

Wilmington.. 337 

Wooster 1,887 

Xenia 810 

Youngstown 33,700 

Zanesville 3, 730 



OKLAHOMA 



Ada 385 

Ardmore 1,386 

Bartlesville 2,0.50 

BlackwelL, 626 

Chickasha 828 

Cashing. 635 

Drumright 616 

Durant 270 

El Reno 982 



Enid 1,636 

Guthrie (ifiS 

Henryetta 693 

Hugo 308 

Lawton 462 

McAlester 655 

Miami 395 

Muskogee 3,246 

Norman 337 



Oklahoma 11,473 

Okmulgee 1,781 

Pawhuska 1,117 

Picher 202 

PoncaCity 1,232 

Sapulpa 1,309 

Shawnee.... 1,020 

Tulsa 13, 138 

Vinita 231 



OREaON 



Astoria 1,245 

Baker 787 

Bend 951 

Corvallis 538 



Eugene 1.241 

La Grande 963 

Medford 754 

Oregon City 641 



Pendleton 1,073 

Portland 39,777 

Salem 1,415 

The Dalles 675 



STATISTICS OF INCOME 



243 



Table 16. — Personal returns by cities, calendar year 1923 — Continued 

PENNSYLVANIA 



Allentown 7,807 

Altoona 8,910 

Ambridge 1,330 

Archbald 214 

Arnold- 630 

Ashland... 516 

Ashley 662 

Avalon 735 

Bangor 292 

Beaver Falls 1,920 

Bellevue 2.370 

Berwick.... 619 

Bethlehem 4,720 

Blakely 27 

Bloomsburg 539 

Bradd(Jck 3,975 

Bradford 1,890 

Bristol 537 

Butler 2,580 

Canonsburg 1,225 

Carbondale 3,168 

Carlisle 825 

Carnegie 2,040 

Carrick 715 

Chambersbiirg.- 915 

Charleroi 1,400 

Chester 2,750 

Clairton... 665 

Clearfield 860 

Coaldale 505 

Coatesville 1,084 

Columbia.. 947 

Connellsville. 1,505 

Conshohocken 956 

Coraopolis 1,510 

Corry 560 

Crafton 2,020 

DanvOle.. 301 

Darby 660 

Dickson City 241 

Donora_. 1,295 

Dormont 1,280 

Dorranceton 374 

Du Bois 1,155 

Dunmore 1,472 

Duquesne 1,875 

Duryea 288 

East C onemaugh 420 

East Pittsburgh 820 

Easton... 4,962 

Edwardsville 394 

Ellwood City 1,300 

Erie 7,770 

Etna 595 

Farrell 730 

Ford City 735 

Forest City 128 



Frackville 410 

Franklin 1,260 

Freeland... 288 

Glassport 520 

Greensburg 2,660 

Greenville... 1,435 

Hanover. 783 

Harrisburg 8,488 

Hazleton.. 2,621 

Homestead... 2,730 

Huntingdon 537 

Indiana 805 

Jeannette 1,190 

Jersey Shore 1,126 

Johnsonburg 435 

Johnstown 5,635 

Juniata 820 

Kane 910 

Kingston 1,527 

Kittanning 980 

Knoxville Not reported . 

Lancaster 6,357 

Lansford 1, 175 

Larksville 317 

Latrobe 1,225 

Lebanon 2,055 

Lehighton 982 

Lewiston 948 

Lock Haven 817 

Luzerne 346 

McKees Rocks.- _. 2,510 

McKeesport 8, 125 

Mahoney City 835 

Marcus Hook 307 

Meadville 1,600 

Middletown 417 

Midland 280 

Millvale 1,220 

Milton 889 

Minersville 616 

Monessen 1,705 

Monongahela 1,330 

Mount Carmel 1,176 

Mount Oliver Not reported. 

Mount Pleasant 840 

Munhall... 875 

Nanticoke 1,497 

Nanty Glo 300 

New Brighton 1,225 

Newcastle 4,095 

New Kensington.. 2, 100 

Norristown 3,526 

North Braddock.. Not reported. 

Northampton 377 

Oil City 2,800 

Old Forge-- 441 

Olyphant 976 



Palmerton.- 432 

Parsons... 461 

Philadelphia 164,840 

Phoenixville.. 930 

Pitcairn... 1,010 

Pittsburgh 101, 556 

Pittston 3,348 

Plymouth 979 

Pottstown 1,565 

Pottsville 2,431 

Punxsutawney 1,070 

Rankin... 455 

Reading 11,130 

Renovo 971 

Ridgway... 675 

Rochester 945 

St. Clair 411 

St. Marys... 600 

Sayre 1,043 

Schuylkill Haven 451 

Scottdale 1,080 

Scranton . 17, 510 

Shamokin.- 2,496 

Sharon 2,415 

Sharpsburg 1,115 

Shenandoah 1,046 

Steelton 663 

Stroudsburg 285 

Summit Hill 454 

Sunbury 2,370 

Swissdale 2,265 

Swoyersville. 86 

Tamaqua 1,407 

Tarentum 1,855 

Taylor 321 

Throop. 134 

Titusville 800 

Turtle Creek 1,760 

Tyrone 1,110 

Uniontown 3,325 

Vandergrift 1,260 

Warren 1,470 

Washington 3,080 

Waynesboro 669 

Westchester 1,113 

West Hazleton Not reported. 

West Pittston Not reported. 

Wilkes-Barre 10,520 

Wilkinsburg 6, 380 

Williamsport 4,992 

Wilmerding 1,290 

Windber 800 

Winton.. 26 

Woodlawn 1,540 

York 5,610 



RHODE ISLAND 



Bristol 724 

Burrillville 813 

Central Falls 1,781 

Coventry 292 

Cranston 3,327 

Cumberland 529 

East Providence 2,329 



Johnston.. 157 

Lincoln 982 

Newport. 2,426 

North Providence.. 615 

Pawtucket 6,635 

Providence 24,645 

South Kingstown 399 



Warren 460 

Warwick 1,136 

West Warwick 1,085 

Westerly 1,210 

Woonsocket 4,364 



SOUTH CAROLINA 



Anderson 800 

Charleston 4,720 

Chester... 320 

Columbia 3,680 

Florence 1,120 



54441— 25t 17 



Qafifney 220 j Rock HOI.... 

Greenville. 2,843 ; Spartanburg. 

Greenwood 441 [ Sumter 

Newberry 279 j Union 

Orangeburg 361 



596 

1,680 

716 

239 



244 



STATISTICS OF INCOME 



Table 16. — Personal returns by cities, calendar year 1923 — Continued 
SOUTH DAKOTA 



Aberdeen. 

Huron 

Lead 



2,603 i Mitchell.... 884 

920 1 Rapid City.... 521 

806 I Sioux Falls 3,836 



Watertown. 
Yankton 



&50 
399 



TENNESSEE 



Bristol 839 

Chattanooga.... 10,749 

Clarksville.... .- 568 

Cleveland 254 

Columbia 480 



Dyersburg 313 

Jackson 1,791 

Johnson City 1,242 

Kingsport 605 

Knoxville .- 8,471 



Memphis... 16,789 

Morristown 275 

Murfreesboro 320 

Nashville 11, 137 



TEXAS 



Abilene... 1,048 

Amarillo 2,338 

Austin. 2,875 

Beaumont 3,750 

Belton 160 

Bonham 220 

Brenham 576 

Brownsville 437 

Brownwood-- 543 

Bryan 312 

Burkburnett.... 680 

Childress 523 

Cisco 385 

Cleburne 1,095 

Corpus Christi 656 

Corsicana .- 1,480 

Dallas .- 25,135 

Del Rio 375 

Denison 1,355 

Denton.... 305 



Eagle Pass... 250 

Eastland 440 

El Paso... 6,250 

Ennis 495 

Fort Worth 11,975 

Gainesville 425 

Galveston 5,000 

Greenville 1,140 

Hillsboro 375 

Houston.. 20,281 

Laredo 875 

Longview 420 

McAllen 150 

McKinney 495 

Marshall 1,050 

Mineral Wells 365 

Navasota 218 

Orange 687 

Palestine 840 

Paris 1,120 



Port Arthur 3,312 

Ranger.. 620 

San Angelo 685 

San Antonio 11,719 

San Benito. 219 

Sherman 1,140 

Sulphur Springs 224 

Taylor. 595 

Temple 862 

Terrell 490 

Texarkana.. 1,080 

Tyler 1,132 

Vernon. 375 

Victoria 405 

Waco 3,625 

Waxahachie. 635 

Weatherford 284 

Wichita Falls 4, 285 

Yoakum 465 



UTAH 



Brigham City. 
Logan 




Salt Lake City 14, 250 



VERMONT 



Barre 1,475 

Bennington. 1,190 

Brattleboro 1,250 



Alexandria 2,475 

Bristol 563 

Charlottesville 900 

Clifton Forge.... 750 

Covington 395 

Danville 2,100 

Fredericksburg 363 



Burlington. 2,440 

Montpelier 1,050 

Rutland 1,880 



St. Albans. 1,080 

St. Johnsbury 750 

Springfield 490 



VIRGINIA 



Hampton 845 

Harrisonburg 404 

Lynchburg 3,225 

Newport News 2,105 

Norfolk.. 11,325 

Petersburg 1,800 

Portsmouth 3,300 



Pulaski.. 255 

Richmond 17,512 

Roanoke 6,000 

South Norfolk Not reported. 

Staunton 635 

Suffolk.... 618 

Winchester... 468 



WASHINGTON 



Aberdeen 2,210 

Anacortes 335 

BoUingham 2,200 

Bremerton 1,275 

Centralia 900 

Everett 3,225 



Hoquiam 1,690 

Olympia... 1,125 

Port Angeles 575 

Puyallup 525 

Seattle 45,240 

Spokane 11,100 



Tacoma 11,975 

Vancouver 900 

Walla Walla 1.760 

Wenatcheo 1,425 

Yakima 2,525 



STATISTICS OF INCOME 



245 



Table 16. — Personal returns by cities, calendar year 1923 — Continued 
WEST VIRGINIA 



Bluefleld 2,325 

Charleston.... 6,225 

Clarksburg 3,425 

Elkins 600 

Fairmont 3,000 

Grafton 1,260 



Huntington 6,075 

Keyser 635 

Martinsburg 975 

Morgantown 2,250 

Moundsville 870 

Parkersburg 3,150 



Princeton 825 

Weston 785 

Wheeling 9,675 

Williamson 975 



WISCONSIN 



Antigo 760 

Appleton 2,405 

Ashland 957 

Baraboo 734 

Beaver Dam 824 

Beloit 2,180 

Chippewa Falls -- 782 

Cudahy 643 

De Pere 241 

Eau Claire. 2,060 

Fond du Lac 2,620 

Green Bay 3,484 

Janesville 2,248 

Kaukauna. 613 



Kenosha. 6,270 

La Crosse 3,240 

Madison 6,430 

Manitowac 1,857 

Marinette 768 

Marchfield 623 

Menosha 728 

Menomonie 351 

Merrill 468 

Milwaukee 72,770 

Neenah... 988 

Oshkosh 2,870 

Portage 640 

Racine 7,880 



Rhinelander 603 

Sheboygan 3,990 

South Milwaukee 1,060 

Stevens Point 1, 110 

Stoughton 619 

Superior 3,662 

Two Rivers 738 

Watertown 946 

Waukesha 1,280 

Wausau 1,888 

Wauwatosa 2,350 

West Allis 2,195 

Wisconsin Rapids 619 



WYOMING 


Casper 

Cheyenne 


4,500 

2,700 


Laramie.. 

Rock Springs. 


1,455 
1,425 


Sheridan 


1,350 



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'§k. 



-n^T