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^_ 










y. S^ SIJPT,_Gr DOCUMENTS 



STATISTICS OF INCOME 
FOR 1927 

COMPILED FROM INCOME-TAX RETURNS 

AND INCLUDING STATISTICS FROM 

ESTATE-TAX RETURNS 



UNITED STATES TREASURY DEPARTMENT 
BUREAU OF INTERNAL REVENUE - WASHINGTON, D. C. 



I 



TREASURY DEPARTMENT 

BUREAU OF INTERNAL REVENUE 



STATISTICS OF INCOME 
FOR 1927 

COMPILED FROM INXOME-LAK RETURNS 

AND INCLUDING STATISTICS FROM 

ESTATE-T.\X RETURNS 



PREPARED UNDER DIREaiON OF THE 
COMMISSIONER OF INTERNAL REVENUE 

BY THE 

STATISTICAL SECTION, INCOME TAX UNIT 




UNITED STATES 

GOVERNMENT PRINTLNG OmCE 

WASHINGTON : 1929 

L 



For sale by the Superinteodent of Documents, Washingtoo. D. C--------- Price 30 ceats 



«• 8. SUPERINFEWOENT OF OOCUWEWrS 

NOV 14 1929 



-/3 



/A 






CONTENTS 



Page 
Official transmittal 1-3 

INCOME-TAX RETURNS 

Individual income-tax returns 3-14,23-39,66-308 

Number of returns filed, net income, and tax, 1926 and 1927 3 

Simple and cumulative distribution, by income classes, of number of 

returns, net income, and tax 3, 4: 

Classification, by sex and family relationship 5' 

Income exempt from normal tax 5' 

Capital net loss from sale of assets held more than two years & 

"Net loss for prior year," 1922-1927 __ 6 

Credit of 25 per cent of tax on earned net income 6, 7 

Sources of income and deductions in individual returns 7 

Detailed sources, by income classes 8 

Percentage distribution 9 

Frequency distribution by size of specific source of income for individ- 
uals having net income of $5,000 and over, calendar year 1927 9, 10 

Income from business reported by individuals having net income from 

all sources of $5,000 and over 11 

Distributed by industrial divisions, showing number of businesses 

and net profits reported 11 

Estates and trusts reported on Forms 1040 and 1040B, showing net 

income of $5,000 and over, distributed by size of net income 12 

Taxes paid other than income tax 13 

Distributed by income classes 13 

Wholly and partially tax-exempt obligations 14 

Returns, by counties and cities 14 

Partnership returns of income 14-15 

Number of returns filed, 1917-1927 14-15 

Corporation income-tax returns 15-23,40-45,310-421 

Number of returns filed, net income, and tax 15 

Distribution, by major industrial groups and by corporations reporting 
net income, no net income, and inactive corporations reporting no 

income data 16-1 7 

"Net loss for prior year," 1922-1927 17-18 

Amount of corporation net income exempt from, and amount subject 

to tax 18 

Dividend distribution, 1922-1927 18 

Compiled receipts and statutory deductions 19 

Distribution by size of net income and deficit 19 

Assets and liabilities — Statement prepared from income-tax returns 

of corporations submitting balance sheets 20 

Comparative statement showing by size of net income number of . 
corporation returns filed and number of balance sheets tabulated. 21 

Corporation fiscal year returns 21-23 

Distributed by mouths ending fiscal year 21 

Distributed by size of net income and net deficit 21 

Corporation part year returns 23 

Historical summaries 23-45 

Summary of income and tax by years (individual returns) 23 

Individual returns, calendar years 1913-1927, showing number of 

returns and net income 24 

Income and profits taxes in individual returns, calendar years 

1913-1927 . 24 

Number of individual returns, calendar years 1914-1927, by income 

classes 25^ 

Net income, calendar years 1916-1927, by income classes 25, 26^ 

Tax reported, calendar years 1916-1927, by income classes 27 

Average tax per return and average rate of tax per cent, calendar 

years 1916-1927, by income classes 28 

Total income distributed by main sources for calendar years 1916- 
1927 29-31 

m 



IV CONTENTS 

Historical summaries — Continued. Page 

Forms 1040 and 1040A Face 32 

Changes in tax laws affecting the comparability of statis- 
tical DATA FROM INCOME-TAX RETURNS OP INDIVIDUALS 32-39 

Table A. Individuals required to file returns, personal exemp- 
tion, credit for dependents, and normal tax rates 

under the revenue acts 1913-1928, inclusive 33-34 

Table B. Surtax rates under the revenue acts, 1913-28, inclusive. 35-37 
Table C. Supplemental income taxes and tax credits under the 

revenue acts of 1917-1928, inclusive 38-39 

Summary op income and tax by years (corporation returns) 40-42 

Total number, number and per cent reporting net income and 

no net income, and net income and deficit, 1909-1927 40 

Income and profits taxes, calendar years 1913-1927 40 

Number of returns, net income and deficit by size of net income 

and deficit for all corporations for years 1918-1927, inclusive- 41-42 

Forms 1120 and 1120L Face 42 

Changes in tax laws affecting the comparability of statis- 
tical data from income-tax returns of corporations 43-45 

Corporation income and profits tax rates, exemptions, and credits 

under the revenue acts of 1909-1928, inclusive 43 

Income and profits taxes paid foreign countries or possessions 

OP THE united states, 1925-1927 46 

estate-tax returns 

Estate-tax returns filed during calendar year ended decembeb 

31, 1928 46-64 

Table 1. Resident decedents — Form of property and nature of deduc- 
tions, showing amounts, number of estates, and relative percent- 
ages, by size of net estate 48-53 

Table 2. Resident decedents — Number, gross estate, net estate, deduc- 
tions, total tax, tax credit, and net tax after deducting tax credit, 
distributed by States and Territories and by estates subject to 

tax and estates not subject to tax 54-55 

Table 2 A. Resident decedents — Date of death after February 26, 1926 
(taxed under revenue act of 1926). Same distribution 

as Table 2 56-57 

Table 2B. Resident decedents — Date of death after June 2, 1924, and 
prior to February 26, 1926 (taxed under revenue act of 

1924). Same distribution as Table 2 58-59 

Table 2C. Resident decedents — Date of death prior to June 2, 1924 
(taxed under revenue acts in force prior to the revenue 

act of 1924), Same distribution as Table 2 60-61 

Table 3. Resident decedents — Number, gross estate, net estate, deduc- 
tions, total tax, tax credit, and net tax after deducting tax credit, 

distributed by size of net estate 62 

Table 4. Nonresident decedents — Number, gross estate, net estate, 
deductions, total tax, tax credit, and net tax after de- 
ducting tax credit, distributed by size of net estate 62 

Historical comparison, resident and nonresident decedents, September 

9, 1916, to December 31, 1928 63 

Changes in revenue acts affecting the comparability op statis- 
tical data from estate-Tax returns 63-64 

Tax rates, specific exemptions, and credits against estate tax under 

the various revenue acts 1916-1928, inclusive 63 

BASIC TABLES (INDIVIDUAL RETURNS) 

Individual income-tax returns (1-11, inclusive): 
United States in aggregate (1-8) — 

1. By States and Territories 66-67 

2. By income classes — 68-69 

3. Simple and cumulative, by income classes 70-72 

4. Sex and family relationship, by States and Territories 73-75 

5. Sex and family relationship, by income classes 76-78 

6. By sources of income, by States and Territories 79-81 

7. By sources of income, by income classes 82-84 

8. Tax-exempt obligations, by income classes 85-86 



CONTENTS 



Individual income-tax returns — Continued. 



Face 



States and Territories separately (9-11) — 

9. By income classes 87-162 

10. Historical comparison for the years 1916-1927, inclusive.. 163-175 

11. By counties and cities 176-308 

basic tables (corporation returns) 

Corporation income tax returns (12-23) : 
United States in aggregate (12-16, 18-22) — 

12. Distribution by States and Territories Follow 309 

13. Cash and stock dividends, distributed by States and Territories. 311 

14. Income statement showing analysis of compiled receipts and 

statutory deductions, by major industrial groups — 

Part 1. All corporations 312-315 

Part 2. Corporations reporting net income 316-319 

Part 3. Corporations reporting no net income 320-323 

15. Percentage distribution of Table 14 324-325 

16. By industrial groups and subgroups 326-331 

18. By size of net income and deficit, by major industrial 

groups 365-370 

19. Assets and liabilities — Statement prepared from income-tax 

returns submitting balance sheets, by major industrial 

groups — 

All corporations 371.373 

Corporations reporting net income 374-376 

Corporations reporting no net income 377-379 

20. Comparative statement showing by size of net income, num- 

ber of corporation income-tax returns filed, and number of 
balance sheets tabulated, by major industrial divisions.. 380-383 

21. Corporation fiscal year returns — showing total number of 

returns, number reporting net income and no net income, net 
income or deficit, net loss for prior year and income tax — in- 
cluded in corporation tables for 1927 — 

Distributed by industrial groups 384-388 

22. Corporation fiscal year and part year returns — Income state- 

ment of compiled receipts and statutory deductions; also 
net profit (or deficit), net income, tax, and net profit after 
deducting tax, distributed by months ending fiscal year — 
included in corporation tables for 1927 — 

Part 1. All fiscal year and part year returns 389-391 

Part 2. All fiscal year and part year returns showing net 

income 392-395 

Part 3. All fiscal year and part year returns showing no 

net income 396-399 

States and Territories separately (17, 23) — 

17. By industrial groups, by States and Territories 332-364 

23. Historical comparison for the years 1916-1927, inclusive 400-421 



STATISTICS OF INCOME FOR 1927 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington y D. C, Septemher 10, 1929. 

Sir: I have the honor to transmit herewith a report presenting 
statistical tabulations of the economic data reported on the income- 
tax returns for 1927 filed by individuals, corporations, and partner- 
ships during 1928, and of the estate-tax' returns, irrespective of the 
date of death of the decedent, likewise filed during 1928. The report 
also contains an historical presentation of the income and tax liability 
reported by individuals and corporations since the inception of the 
present period of income taxation under the sixteenth amendment 
to the Constitution. 

The income-tax returns for 1927 are filed under the provisions of the 
revenue act of 1926. The year for which the income is reported is in 
general the calendar year ending December 31, 1927. However, 
a considerable number of corporation returns and a negligible number 
of individual returns are filed for a fiscal year other than the calendar 
year. These returns are tabulated with the calendar year returns 
for the year in which the greater part of their accounting period falls. 
Thus, there are included with the returns for the calendar year 1927, 
returns whose fiscal year ends after June 30, 1927, but not later than 
June 30, 1928. Fiscal year returns ending in 1928 come partly under 
the provisions of the revenue act of 1928. 

The statistics contained in this report are based on the taxpayers' 
returns as filed, unaudited except for a preliminary examination to 
insure proper execution of the return. All income-tax returns filed 
by individuals having net income of $5,000 and over, and all returns 
filed by corporations, regardless of the size of net income, pass through 
the statistical section, and the data are tabulated from each of these 
returns. A sample of approximately 250,000 of the returns filed by 
individuals reporting net income of less than $5,000 was analyzed, 
and the data obtained considered as fairly representative of such re- 
turns. The average results from this sample group were applied 
to the total number of individual returns, showing net income of less 
than $5,000, to determine the data as published for these returns. 

Throughout this report ''net income" means the excess of gross 
income, as defined in the revenue act effective for the year for which 
the returns are filed, over the deductions claimed by the taxpayer 
under the provisions of the respective acts, and "deficit" means 
excess of deductions over gross income. The net income of individuals 
includes "capital net gain from sale of assets held more than two 
years." Credits allowed individuals, such as personal exemption, 
credit for dependents, "net loss for prior year," and "loss from the 
sale of capital assets held more than two years" (beginning with 
1924) are not included in deductions; neither is the special credit of 
$2,000 for domestic corporations having net income of $25,000 or less, 
nor "net loss for prior year," included in deductions in arriving at 
net income of corporations. 

1 



2 STATISTICS OF INCOME 

The industrial classification is based on the predominant business 
of the corporation or of the affiliated groups of corporations filing a 
single return. The industrial divisions, however, do not contain cor- 
porations engaged solely in the industries in which they are classified, 
due to affihated corporations filing consoHdated returns, which include 
the income and deductions of the subsidiary or affiliated concerns. 
If such subsidiary or affiliated concerns could be classified independ- 
ently of the consolidated returns, many would fall in industrial 
divisions other than the ones in which they are included. 

The data for States and minor civil divisions, although compiled 
from returns filed in each locality, do not represent what may be 
called the geographical distribution of income, there being no way 
of ascertaining from the income-tax returns the amount of income 
originating in the respective States or the amount of tax paid on that 
basis, as income reported by an individual or corporation in one 
State may have been derived from sources in other States. Moreover, 
the number of returns filed is less than the number of corporations 
included or covered by such returns. 

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 situated, excepting closely affiliated concerns filing a consolidated 
return, in which case the consolidated return is frequently filed in a 
State other than the State in which the principal place of business or 
principal office or agency of the subsidiaries is located. 

The amount of income-tax liability returned for 1927, shown in 
the tabulations in this volume, is not altogether comparable with the 
amount of taxes collected during the calendar year 1928. A variety 
of factors is responsible for this discrepancy, several of the important 
of which are — 

1. The amount of tax originally reported on the returns does not 
always represent precisely the amount of tax paid for the reason that 
an adjustment may be made after the data have been taken from the 
original returns for the statistics of income. These adjustments may 
result in additional assessments, thereby increasing the tax liability; 
or, in certificates of over-assessment, thereby decreasing the tax lia- 
bility. An amended return has the same effect as an adjustment. 

2. Income and profits taxes paid to foreign governments or pos- 
sessions of the United States are deductible from income taxes payable 
to the United States but are not deducted in the amount of tax 
liability shown herein. The aggregate amount of income and profits 
taxes paid to foreign governments or possessions of the United States 
reported by individuals and corporations is, however, shown. Indi- 
vidual income taxes paid at the source on tax-free covenant bonds 
are deductible from income taxes payable by individuals but are not 
deducted in the income-tax liability of individual returns herein 
tabulated. 

3. The amount of income taxes in fiscal year returns included in 
this tabulation may not represent taxes collected during 1928 on 
such returns. Fiscal year returns are required to be filed on or before 
the fifteenth day of the third month after the end of the fiscal year 
and payment, as in the case of calendar year returns, is required at 
the time when the return is filed, or in four quarterly installments. 



STATISTICS OF INCOME 3 

The first of the quarterly installments is due when the return is filed. 
Thus, during the calendar year 1928, collections were made of part or 
all of the taxes in returns for fiscal years ended from January 31, 
1927 (the last quarterly installment payment on which was due on 
or before January 15, 1928), to September 30, 1928 (the filing of 
returns and the full payment or first installment payment on which 
for the fiscal year ended on the latter date was due on or before 
December 15, 1928), whereas, as described above, there are excluded 
from these statistics those returns for fiscal years ending prior to 
July 1, 1927, and subsequent to June 30, 1928. 

4. Delays in payment due to financial embarrassment, death, 
liquidation of business, or any other cause result in collection of 
taxes after the close of the year in which such taxes are due, and the 
classification of such collections as ''back taxes," because made in a 
subsequent year. Certain amounts are uncollectible due likewise to 
the above causes. 

5. Current collections include such interest and penalty items as 
are received during the year in connection with delinquent payments 
on returns for 1927. 

INDIVIDUAL INCOME-TAX RETURNS 

The returns for 1927 filed by individuals number 4,101,547, of 
which 2,440,941 were taxable and 1,660,606 nontaxable. The ag- 
gregate net income was $22,545,090,553, and the tax liability $830,- 
639,434. As compared with the returns filed for the previous year, 
the number for 1927 decreased by 36,545, or 0.89 per cent. The 
total net income shows an increase of $586,584,904, or 2.67 per cent, 
whereas the tax shows an increase of $98,168,644, or 13.40 per cent. 
The average net income is $5,496.73, the average amount of tax 
liability $202.52, and the average tax rate 3.68 per cent. For the 
preceding year the average net income was $5,306.43, the average 
amount of tax liability was $177.01, and the average tax rate 3.34 
per cent. The ratio of the number of individual returns filed to the 
total population is 3.45 per cent, which for the preceding year was 3.52 
per cent. 

DISTRIBUTION BY STATES AND BY INCOME CLASSES OP NUMBER OF 
RETURNS, NET INCOME AND TAX (INDIVIDUAL RETURNS) 

The distribution of the returns of individuals and the net inconae 
and tax reported therein, by States and Territories, are shown in 
basic Table 1, pages 66-67, and in Table 2, pages 68-69, the distri- 
bution is shown by income classes. 

SIMPLE AND CUMULATIVE DISTRIBUTION BY INCOME CLASSES, OF 
NUMBER OF RETURNS, NET INCOME, AND TAX (INDIVIDUAL RETURNS) 

The distribution of the returns, by a limited number of income 
classes, is exhibited in the following table, which shows the number 
of returns filed, the amount of net income and tax reported; also 
cumulative totals and relative percentages. In basic Table 3, pages 
70-72, a similar distribution of the number of returns, net income, 
and tax is shown by a more detailed income classification. 



4 



STATISTICS OF IlSrCOME 



Simple and cumulative distribution of individual returns, by income classes, showing 
number of returns, net income, tax, and percentages, calendar year 1927 



Income classes ' 



Returns 



Simple distribution 



Number 



Per cent 



Cumulative distribu- 
tion over class below 



Number 



Per cent 



Cumulative distribu- 
tion under class above 



Number 



Per cent 



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.S50,000.... 
$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.. 

Total 



126, 745 

996, 098 

855, 762 

1, 209, 345 

567, 700 

252, 079 

60, 123 

22, 573 

5,261 

3,873 

1,141 

557 

290 



3.09 

24.29 

20.87 

29.48 

13.84 

6.14 

1.47 

.55 

.13 

.09 

.03 

.013 

.007 



4, 101, 547 

3, 974, 802 

2, 978, 704 

2, 122, 942 

913, 597 

345, 897 

93, 818 

33, 695 

11, 122 

5,861 

1,988 

847 

290 



100. 00 

96.91 

72.62 

51.75 

22.27 

8.43 

2.29 

.82 

.27 

.14 

.05 

.020 

.007 



126, 745 
1, 122, 843 
1, 978, 605 
3, 187, 950 

3, 755, 650 

4, 007, 729 
4, 067, 852 
4, 090. 425 
4, 095, 686 
4, 099. 559 

4. 100, 700 
4, 101, 257 

4. 101, 547 



4, 101, 547 100. 00 



3.09 

27.38 
48.25 
77.73 
91.57 
97.71 
99.18 
99.73 
99.86 
99.95 
99.98 
99. 993 
100.00 









Net income 






Income classes ' 


Simple distribution 


Cumulative distribution 
over class below 


Cumulative distribution 
under class above 




Amoimt 


Per cent 


Amount 


Per cent 


Amount 


Per cent 


Under $1,000 .. 


$72, 230, 684 

1, 645, 575, 700 

2, 062. 275, 084 
4, 700, 816, 426 

3, 895, 759, 157 
3, 748, 057, 507 
2, 051, 770, 684 
1, 535, 387, 374 

636, 018, 520 
787. 270, 255 
431, 121, 727 
378, 166, 589 
600, 640, 846 


0.32 
7.30 
9.15 
20.85 
17.28 
16.62 
9.10 
6.81 
2.82 
3.49 
1.91 
1.68 
2.67 


$22, 545. 090, 553 

22. 472, 859. 869 

20, 827, 284, 169 

18, 765, 009, 085 

14, Or4. 192, 659 

10, 168, 433, 502 

6, 420, 375, 995 

4,368,60.5,311 

2, 833. 217, 937 

2, 197, 199, 417 

1, 409, 929. 162 

978, 807, 435 

600, 640, 846 


100. 00 

99.68 

92.38 

83.23 

62.38 

45.10 

28.48 

19.38 

12.57 

9.75 

6.26 

4.35 

2.67 


$72, 230. 684 
1, 717, 806, 384 
3, 780. 081, 468 
8, 480, 897, 894 
12, 376, 657, 051 
16, 124, 714, 558 
18, 176. 485, 242 
19,711,872,616 

20, 347, 891, 136 
21, 135, 161, 391 
21,566,283,118 

21, 944, 449, 707 

22, 545, 090, 553 


0.32 


$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 $1.50,000 

$150,000 to .$300,000 

$300,000 to $.500,000 

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


7.62 
16.77 
37.62 
54.90 
71.52 
80.62 
87.43 
90.25 
93.74 
95.65 
97.33 
100. 00 


Total-- 


22. 545. 090. 553 


100. 00 






1 












Tax 


Income classes ' 


Simple distribution 


Cumulative distribution 
over class below 


Cumulative distribution 
under class above 




Amount 


Per cent 


Amount 


Per cent 


Amount 


Per cent 


Under $1,000 


$39, 980 

1, 233, 658 

3, 970, 412 

6, 508, 177 

20, 664, 502 

74. 225, 906 

119,475,301 

156, 674, 952 

87, 397, 904 

123, 775, 837 

73, 750, 177 

64, 265, 391 

98, 657, 237 


0.01 

.15 

.48 

.78 

2.49 

8.94 

14.38 

18.87 

10.52 

14.90 

8.88 

7.73 

11.87 


$830, 639, 434 
830, 599, 454 


100.00 

99 99 


$39, 980 

1, 273, 638 

5, 244, 050 

11,752,227 

32, 416, 729 

106, 642, 635 

226,117,936 

382. 792, 888 

470, 190, 792 

593. 966. 629 

667, 710, 806 

731, 982, 197 

830. 639, 434 


01 


$1,000 to .$2,000 


16 


$2,000 to $3,000 


829,365,796 ' QQ- R4 


64 


.$3,000 to $5,000 


825. 395, 384 
818, 887, 207 
798, 222, 705 
723, 996, 799 
604, 621, 498 
447. 846, ,546 
360. 448, 642 
236, 672. 805 
162, 922, 028 
98, 057, 237 


99.36 
98.58 
96.09 
87.15 
72.77 
53. 90 
43. 38 
28.48 
19.60 
11.87 


1 42 


$5,000 to $10,000 

$10,000 to $25,000 

$25,000 to .$.50,000 

$50,000 to $100,000 

$100,000 to $1.50,000 

$1.50,000 to $300,000 

$300,000 to $.500,000 

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


3.91 
12.85 
27.23 
46.10 

56.62 
71.52 
80.40 
88.13 
100. 00 


Total 


830, 639, 434 


100.00 





















1 Distribution of income classes under $5,000, estimated, based on sample. (See p. 1.) 



STATISTICS OF UsTCOME 5 

CLASSIFICATION, BY SEX AND FAMILY RELATIONSHIP (INDIVIDUAL 

^.Auk RETURNS) 

The following table shows the number of individual returns and the 
net income distributed according to sex and family relationship of the 
taxpayer. In basic Tables 4 and 5 (pp. 73-78) similar distributions 
of the number of returns and net income are shown by income 
classes and by States and Territories. 

Distribution of individual returns by sex and family relationship of taxpayer, calendar 

year 1927 ' 



Family relationship 



Retnms 



Number Per cent 



Net income • 



Amount Per cent 



Joint returns of husbands and wives, with or without 
dependent children, and the returns of husbands 
whose wives, though living with them, file separate 

returns - 

Wives filing separate returns from husbands 

Single men, heads of families. 

Single women, heads of families 

Single men, not heads of families 

Single women, not heads of families 

Community-property income 

Total 



2, 016, 850 
112,719 
302, 821 
103, 430 

1, 109, 676 

431, 769 

24, 282 



49.17 
2.75 
7.38 
2.52 
27.06 
10.53 
.59 



$13,870,232,343 
1,219,714,318 
1,211,234,402 

463, 326, 695 
3, 700, 791, 106 
1, 770, 517, 373 

309, 274, 316 



61.51 
5.41 
5.39 
2.06 

16.41 
7.85 
1.37 



4, 101, 547 



100.00 



22, 545, 090, 553 



100.00 



' Includes returns for income of estates or property held in trust. 

* Net income for returns "under $5,000" estimated on basis of sample^ See p. 1. 

INCOME EXEMPT FROM NORMAL TAX (INDIVIDUAL RETURNS) 

The net income specifically exempt from normal tax through per- 
sonal exemption, credit for dependents, dividends on stock of domestic 
corporations, interest on Government obligations not wholly exempt 
from tax, capital net gain from sale of assets held more than two 
years, and net loss for prior year; also net income subject to normal 
tax, are shown in the following table: 

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

calendar year 1927 



Distribution 


Amount 


Per cent 


Total net income' 


$22, 545, 090, 553 


100.00 


Net income specifically exempt from normal tax: 


12. 000, 708, 798 
1, 890, 895, 608 














10, 109, 813, 190 

4, 254, 828, 886 

47, 479, 483 

1, 072, 271, 728 

37, 054, 785 


44.84 




18.87 




.21 


Capital net sain from sale of assets held more than"2 years $1, 081, 186, 018 

Loss loss in ordinary net income deductible from cap- 
ital net gain 8,914.290 


4 76 


Net income offset by net loss for prior year - 


.17 






Total net income not subject to normal tax 


15, 521, 448, 072 


68 85 




7, 023, 642, 481 


31.16 







' Net income for returns "under $5,000" estimated on basis of sample. See p. 1. 



6 STATISTICS OF INCOME 

CAPITAL NET~^LOSS FROM SALE OF ASSETS HELD MORE THAN TWO 
YEARS (INDIVIDUAL RETURNS) 

Under the revenue acts of 1924 and 1926 loss from the sale of 
capital assets held more than two years is not deductible in arriving 
at ordinary net income subject to normal tax and surtax if, by deduct- 
ing such loss, the tax is less than by taking a tax credit of 12)^ per 
cent of the amount of such loss. The revenue acts of 1918 and 1921 
permitted such loss to be deducted in arriving at ordinary net income. 
In order therefore that the amounts shown as "net income" and 
"general deductions" in the Statistics of Income for 1924-1927 be 
made comparable with prior years, it is necessary that such losses 
be deducted from "net income" and that "general deductions" be 
increased by a like amount. These adjustments have not been made 
in the "net income" and "general deduction" figures shown in the 
Statistics of Income for these years. 

Capital net loss from sale of assets held more than 2 years reported 
on individual income-tax returns for 1927 on which the tax credit 
of 121-^ per cent was computed $48, 221, 344 

Tax credit of 12^ per cent 6,027,668 

NET LOSS FOR PRIOR YEAR (INDIVIDUAL RETURNS) 

The net loss during a given taxable year in a trade or business regu- 
larly carried on by the taxpayer, as specifically defined in the revenue 
acts of 1921, 1924, and 1926, is allowed as a deduction in computing 
the net income of the taxpayer for the succeeding taxable year. If 
such net loss is in excess of the net income (computed without such 
deduction) for that year, the amount of the excess may be carried over 
and allowed as a deduction in computing the net income for the next 
succeeding taxable year. 

Such net losses being of prior year origin are therefore not included 
in the current year deductions in arriving at the net income for the 
various years shown in this volume. 

^i "Net loss for prior year" reported in the individual income tax 
returns for the years 1922 to 1927, inclusive, is given below. 

Returns for year: Amount 

1922 $45, 220, 859 

1923-. 34, 266, 149 

1924 29, 869, 182 

1925 32, 321, 310 

1926 27, 411, 767 

1927 37, 054, 785 

CREDIT OF 25 PER CENT OP TAX ON EARNED NET INCOME (INDIVIDUAL 

RETURNS) 

The credit of 25 per cent of the tax on earned net income applies 
to the tax on the first $5,000 of net income, and, if specifically 
earned, to the tax on an amount not exceeding $10,000 under the 
revenue act of 1924 applicable to returns for 1924, and to an amount 
not exceeding $20,000 under the revenue act of 1926 appUcable to 
returns for 1925, 1926, and 1927. 

Earned net income tax credit reported on returns for the years 
1924-1927 is as follows: 



STATISTICS OF INCOME 7 

Returns for year: Amount 

1924 _ $30, 637, 463 

1925 24, 570, 183 

1926 24, 646, 993 

1927 24, 915, 315 

SOURCE OF INCOME (INDIVIDUAL RETURNS) 

Immediately following is shown a summary of the income reported 
by individuals distributed by sources; also general deductions. The 
amounts of income for the various sources represent the summation, 
of positive net gain items shown on the income-tax returns; that is^ 
in each instance the gross income as reported on the schedules in the 
returns exceeds the deductions allowed. Net losses in the schedules 
are transferred in tabulation to general deductions, which also include 
deductions included in the return under "general deductions. "||; ^ 

Sources of income and deductions in individual returns, calendar year 1927 



Distribution 



Amount 



Per cent 



Wages and salaries $10, 218, 449, 780 

Business 3,287,421,294 

Partnerships : 1, 755, 145, 035 

Profit from sale of real estate, stocks, bonds, etc., other than capital net gain 

from sale of assets held more than 2 years i l, 813, 395, 955 

Capital net gain from sale of assets held more than 2 years 1,081, 186,018 



Total.. 18,155,598,082 



Rents and royalties „ 1,302,275,981 

Interest and investment income i 2,026,897,032 

Interest on Government obligations not wholly exempt from tax 1 47,479,483 

Dividends on stock of domestic corporations 4,254,828,886 

Fiduciary I 421,481,104 



Total ! 8,052,962,486 



Total income. 



General deductions: 

Miscellaneous deductions (includes taxes paid other than income tax — 
$800,806,308 — but does not include taxes paid on business and business 
property— $122,022,494 (see p. — ) 

Loss from sale of real estate, stocks and bonds, other than loss from sale 
of assets held more than 2 years 

Contributions 



26, 208, 560, 568 



2, 927, 885, 668 

227, 878, 965 
607, 705, 382 



Tota' deductions. 
Net income ' 



3. 663, 470, 015 



22, 545, 090, 553 



38. 9S 
12.54 
6.70 

6.92 
4.13 



69.27 



4.97 

7.73 

.18 

16.24 

1.61 



30.73 



100.00 



11.1 



.87 
1.94 



13.98 



86.02 



> Net income for returns "unde r $5,000" estimated on basis of sample. See p. 1. 



8 



STATISTICS OF INCOME 



The following table shows, by size of net income, the distribution 
of the income by sources. The distribution, by sources, by States, 
and by finer income classification, is shown in basic Tables 6 and 7 
(pp. 79-84). The percentage distribution of income, by sources, is 
shown in the second table following. 

Total income in individual returns distributed by income classes, showing sources of 
income in detail, calendar year 1927 



Income classes 


Wages and 

salaries 


Business 


Partnerships 


Profit from 

sale of real 

estate, stocks, 

bonds, etc., 

other than 

capital net 

gain from sale 

of assets held 

more than 2 

years 


Capital net 
gain from 

sale of assets 
held more 

than 2 years 


Under $5,000 * 


$5, 694, 173, 901 

1,952,270,811 

1, 444, 538, 961 

560,174,834 

304, 104, 134 

97,321,437 

92,017,552 

35, 564, 477 

21,092, 199 

17, 191, 474 


$1, 583, 246, 027 

836, 307, 833 

532,212,938 

181,009,661 

89. 833, 680 

23, 024, 909 

23, 667, 847 

8, 478, 299 

7, 057, 054 

2, 683, 156 


$400, 723, 375 

351, 780, 965 

366, 105, 914 

201, 983, 447 

157, 337, 372 

68, 416, 091 

89, 966, 764 

60, 477, 651 

31,669,649 

36,683,917 


$301, 636, 583 
261, 780, 002 
463,816,199 
328, 984, 967 
177, 250, 334 
67, 200, 769 
84,019,472 
46. 626, 708 
40,116,413 
42, 166, 618 




$5,000 to $10,000- 




$10,000 to $25,000 




$25,000 to $50,000 


$32, 380, 725 


$50,000 to $100,000 

$100,000 to $150,000 


169,512,409 
115,214,351 


$150,000 to .$300,000 


196, 907, 303 


$300,000 to .$500,000 

$500,000 to $1 ,000,000 


131, 788, 912 
137, 928, 508 


$1,000,000 and over 


297, 453, 810 






Total 


10,218,449,780 


3, 287, 421, 294 


1, 765, 146, 036 


1, 813, 396, 966 


1, 081, 186, 018 






Income classes 


Rents and 
royalties 


Interest and 

investment 

income 


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


Dividends 
on stock of 

domestic 
corporations 


Fiduciary 


Totai 
income 


Under $5,000 « 


$657, 974, 206 

251, 883, 725 

203, 638, 830 

88, 572, 129 

50, 215, 176 

16, 654, 878 

14, 739, 374 

6,806,173 

6,124,699 

5, 066, 791 


$725, 873, 119 

364, 392, 433 

400, 565, 199 

217,391,311 

145, 877, 747 

51, 754, 777 

61, 767, 894 

27,141,837 

18, 534, 300 

23, 698, 416 




$492, 919, 183 
430, 621. 042 
834, 566, 470 
679,905,761 
623, 863, 861 
276, 702, 231 
332, 074, 538 
172, 434, 124 
167, 096, 725 
244, 646, 961 


$92, 129, 884 

68, 732, 930 

100,505,712 

69,240,031 

48, 491, 720 

12, 849, 063 

12,093,411 

7, 160, 662 

3, 892, 710 

6, 394, 981 


$9, 948, 576, 278 


$5,000 to $10,000 




4,517,769,731 


$10,000 to $25,000 

$25,000 to $50,000 

$50,000 to $100,000 

$100,000 to $160,000 

$150,000 to $300,000 

$300,000 to $500,000 

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


17,674,211 
11,960,832 
7, 543, 759 
2,661,803 
2, 566, 227 
1, 004, 220 
1,061,015 
3,117,416 


4, 363, 623, 434 
2,371,603.688 
1, 774. 030, 092 
731, 690, 299 
899. 820, 382 
487, 372, 963 
434,571,272 
679, 502, 429 


Total 


1, 302. 275. 981 


2, 026, 897. 032 


47, 479. 483 


4. 264, 828, 886 


421, 481, 104 


26,208,560,568 





















> Amounts shown for income class "Under $5,000" are estimates based on sample. (See p. 1.) 



STATISTICS OF INCOME 



9 



Percentage distribution of total income in individual returns, hy income classes 
showing sources of income in detail, calendar year 1927 



Income classes 


Wages 

and 
salaries 


Business 


Partner- 
ships 


Profit from 
sale of real 

estate, 

stocks, 
bonds, etc., 
other than 
capital net 
gain from 

sale of 
assets held 
more than 

2 years 


Capital 

net gain 

from sale 

of assets 

held more 

than 2 

years 


Rents 

and 

royalties 


Under $5,000 i 


57.24 
43.21 
33.10 
23.62 
17.14 
13.30 
10.23 
7.30 
4.85 
2.53 


15.91 
18.51 
12.20 
7.63 
5.06 
3.15 
2.63 
1.74 
1.62 
.38 


4.03 
7.79 
8.39 
8.52 
8.87 
9.35 
10.00 
10.36 
7.29 
5.40 


3.03 
5.79 
10.63 
13.87 
9.99 
9.18 
9.34 
9.54 
9.23 
6.21 




6.61 
5.58 
4 67 
3.73 
2.83 
2.28 
1 64 


$.'5,000 to $10,000 




$10,000 to %%\mQ 




$25,000 to $50,000 


1.37 
9.56 
15.75 
21.88 
27.04 
31.74 
43.77 


$50,000 to $100.000 


$100,000 to $150,000 


$150,000 to $300,000 


$.'500,000 to $500,000 


1 39 


$500,000 to $1,000,000 


1 41 


$1,000,000 and over 


84 






Total 


38.98 


12.54 


6.70 


6.92 


4.13 


4.97 





Income classes 


Interest 
and in- 
vestment 
indome 


Interest 
on Gov 
ernment 

obliga- 
tions not 

wholly 

exempt 
from tax 


Divi- 
dends 
on stock 
of domes- 
tic corpo- 
rations 


Fiduciary 


Total 
income 


Under $5.000 ' 


7.30 
8.07 
9.18 
9.17 
8.22 
7.07 
6.75 
5.57 
4.27 
3.47 




4.95 
9.53 
19.12 
28.67 
35.17 
37.82 
36.90 
35.38 
38.45 
36.00 


0.93 
1.52 
2.30 
2.92 
2.73 
1.75 
1.35 
1.47 
.89 
.94 


100.00 


$5,000 to $10,000 




100 00 


$10,000 to $25,000 


0.41 
.50 
.43 
.35 
.28 
.21 
.25 
.46 


100 00 


$25,000 to $50,000 


100.00 


$50,000 to $100,000 


100.00 


$100,000 to $150,000 


100.00 


$150,000 to $300,000 


100.00 


$300,000 to $500,000 


100.00 


$500,000 to $1,000,000 


100.00 


$1,000,000 and over 


100.00 






Total 


7.73 


.18 


16.24 


1.61 


IOC. 00 







I Amounts shown for income class "Under $5,000" are estimates based on sample. fSee p. 1.) 

FREQUENCY DISTRIBUTION BY SIZE OF SPECIFIC SOURCES OF INCOME FOR INDI- 
VIDUALS HAVING NET INCOME OF .$5,000 AND OVER, SHOWING FOR EACH SOURCE 
THE NUMBER OF RETURNS AND TOTAL AMOUNT, CALENDAR YEAR 1927 

There is given below a tabulation prepared from the income-tax 
returns of individuals reporting net income of $5,000 and over, 
showing, for certain sources of income, the number of returns and 
the total amount distributed by the size of the specific source of 
income reported on the returns. 

The income from partnerships and fiduciaries reported in items 4 
and 4 (a), Form 1040, was not distributed by size, as the amounts 
shown in items 4 and 4 (a) may not represent the total income de- 
rived from partnerships and fiduciaries reported on Form 1040, as 
is show^n by the instructions on the return relative to such income, 
and quoted below: 

Enter as item 4 your share (whether received or not) in the profits of a partner- 
ship, and as item 4 (a) income of an estate or trust, except (o) where the tax or 
reduction on account of the share of net gain or loss derived from the sale of 
capital assets is computed as provided in instruction 6a, such net gain or loss 
shall be reported separately in Schedule D, and (6) the share of the profits which 



10 



STATISTICS OF INCOME 



consisted of dividends on stock of domestic corporations, and the taxable interest 
on obligations of the United States, shall be included in items 7 and 8, respec- 
tively, on page 1. 

Frequency distribution by size of specific sources of income for individuals having 
net income of $5,000 and over, showing for each source the number of returns 
and total amount, calendar year 1927 



Size of specific source of 
income 



Under $100 

$100 to $200. 

$200toS300- 

$300 to §400 

$400 to $500- 

$500 to $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 $75,000 

$75,000 to $100,000... , 
$100,000 to $250,000... 
$250,000 to $500,000. . . 
$500,000 to $1,000,000. 
$1,000,000 and over. .. 

Total— 



Salaries, 


commissions, 
etc. 


Business or profession 


Dividends on stock of 
domestic corporations 


Number 




Number 




Number 


I 


of re- 


' Amount 


of re- 


Amount 


of re- 


Amoimt 


turns 




turns 




turns 


1 


5,917 


$387,783 


2,152 


$91,583 


44,897 


$2, 125, 368 


4,774 


670, 991 


2,034 


282,140 


33,384 


4, 881, 780 


3,660 


889. 034 


1,720 


434, 572 


24,543 


5, 977, 755 


3,184 


1, 069, 232 


1,459 


505,087 


20,687 


7, 141, 234 


2,492 


1, 098, 288 


1,383 


617, 015 


17,507 


7, 789, 835 


11, 557 


8, 268, 143 


6,160 


4, 533, 191 


62,702 


45, 244, 302 


25,943 


38, 640. 896 


11,076 


16, 486, 434 


73, 495 


107,119,699 


28,753 


75,034,484 


11,393 


28, 402, 387 


43, 499 


109, 699, 079 


33,188 


115,511,354 


13, 036 


45. 702, 524 


31,214 


108, 010, 623 


35, 143 


158, 802, 488 


16,885 


76, 364, 092 


23,266 


103. 974, 821 


258.476 


1, 768, 916. 593 


102,881 


710, 481, 475 


64,481 


453, 587, 373 


70,462 


827, 714, 619 


23,740 


285, 084, 356 


25,878 


314, 601, 126 


25.928 


435, 141, 882 


8,499 


145, 383, 074 


13,904 


239. 682. 770 


12,187 


267, 033, 962 


3,713 


82, 352, 821 


8,460 


188, 552, 892 


6,615 


177, 073, 156 


2,306 


62,023,589 


6,040 


165. 323, 312 


6,227 


210, 013, 083 


2,208 


76, 527, 790 


6,782 


233, 748, 329 


2,407 


106, 256, 865 


786 


35,511,792 


4,220 


187, 693, 789 


2,495 


145, 806, 228 


893 


54, 456, 306 


5,097 


308, 388, 315 


739 


62, 347, 836 


324 


27, 772, 571 


2,152 


184, 947, 124 


675 


92. 845, 810 


223 


31, 714, 947 


2,912 


430, 549, 670 


61 


19. 822, 106 


40 


13, 181, 400 


694 


206,143,811 


6 


4, 403, 683 


7 


4,774,546 


220 


149, 177, 083 


4 


6, 527, 363 


1 


1,491,575 


95 


197. 549, 613 


540,893 


4,524,275,879 


212,919 


1,704,175,267 


516,029 


3,761.909,703 



Size of specific source of 
income 


1 i 
Profit from sale of real 

etc^'other'^hkn^clDi: Capital net gain from 

Rents and royalties tal net elin from sale ^^« °(. *^«^ ^^'^ 
lai nei gain irom saie ^^ ^ years 
of assets held more " ''^'* 
than 2 years 

1 ! 




Number 
of re- 
returns 


Nnmbcr Number 

Amount of re- ' Amount of re- Amotint 

1 returns | returns | 

\ , 1 


Under $100 


21, 437 


$1,095,188! 18.433 ! $865,212 377! $18,730 


$100 to $200 


19,621 1 2,783,305 14,377 ' 2,082,835 297 42,991 


$200 to $300 -. 


16,270 4,001,470 ; 11,664 1 2,864,629 290 72.223 


$300 to $400 .- 


14,331 ! 5,083,487 10,441 \ 3,668.843 271 ; 94.077 


$400 to $500- 


12,112' 5,489,760' 8,237 1 3,670,825 273 i 122,324 


$500to $1,000 


38, 341 : 27, 847, 538 32, 023 23, 249, 063 i 1, 090 1 79Z 797 


$1,000 to $2,000 


34,873 49,712,5.38 38,632 55,598,789 , 1,481 

17,996 44,010,780 24,842 61.04.3,141 ' 1,163 

11,598 40,025.453 18,037 , 62,375,600 ; 882 

8,230 36,683,911 14,084' 62.851.674 i 758 

20, 966 : 145, 759, 071 38, 456 ; 270, 196, 270 1 2, 627 

6,593 79,616,174 15,009 , 181,886,126 1,725 

2, 690 46, 079, 615 7, 380 ' 126, 813, 238 i 1, 189 

1,336 29,6.54,571 4,294 , 9.5.474,328 869 

717 • 19,480,805 2,689 73,328,709 739 

829 28,227,251 2,937 100,576,774 1,089 


2, 159, 578 


$2,000 to $3,000 


2, 901, 631 


$3,000 to $4,000 


3, 085, 682 


$4,000 to $5,000 


3, 389, 704 


$.5,000 to $10,000 


19, 067, 949 


$10,000 to $15,000 


21,167,962 


$15,000 to $20,000 


20, 689, 766 


$20,000 to $25,000 


19. 492, 233 


$25 000 to $30,000 


20.281,068 


$30,000 to $40,000 


37, 930, 430 


$40,000 to $50,oeo 


370 : 16,403,870 1,519 ' 67,32.5,606 812 


36, 479, 387 


$50,000 to $75,000 


367 21,782,139 1,415: 84,753,125 1,349 
136 11.568.655 514 43.233.233 775 


83, 556, 197 


$75,000 to $100,000 


66, 896, 075 


$100,000 to $Z50,000 


109 


16,513,114 655 94,935,210 1,464 


225, 253, 861 


$250,000 to $500,000 ....... 


17 
5 
2 


5,572,977 147 49,113,291 4.32 
3,183,893 45 30,782,770 163 
3.77B.210 8 I 15.170.061 , 120 


147, 592, 549 


$500,000 to $1,000,000 

$1,000,000 and over 


112,913,890 
257, 184, 914 








Total , 


228,946, 644,301,775 1 265, 838 ! 1, 511, 859, 372 ; 20,235 


1, 081, 186, 018 



STATISTICS OF INCOME 



11 



INCOME FROM BUSINESS REPORTED BY INDIVIDUALS HAVING NET 
INCOME FROM ALL SOURCES OF $5,000 AND OVER 

The net profit from business other than from partnerships reported 
by individuals whose net income from all sources was S5,000 and over, 
is shown according to the nature of the business in the following 
table. These data represent only such amounts reported by indi- 
viduals as were derived from business operations conducted as sole 
proprietors and do not necessarily indicate the principal occupation 
of or the total income reported by the person making the return. 

The income from business on the returns showing net income of 
less than $5,000 is not given by industrial divisions, as the sample of 
the returns in this class previously referred to was considered as 
being not sufficiently comprehensive to determine the number of 
businesses in each industrial division. 

The net profit from business as shown in these statistics means the 
total receipts from business or profession less cost of goods sold and 
other business deductions, such as salaries, interest on business 
indebtedness, taxes on business or business property, loss from fire 
or storm, bad debts arising from sales, depreciation, obsolescence, 
and depletion, rents, repairs, and other expenses, as provided for in 
Schedule A of the individual income tax return, Form 1040. 

Income from business, distributed by industrial groups, shoiinng number of businesses 
and net profit from business reported by individuals hiring net income from all 
sources of $6,000 and over, calendar year 1927; cuso grand totals for 1926 and 1925 



Industrial groups 



Number 
of busi- 
nesses 
reported 



Per cent 



Net profit 
from busi- 
ness 



Per cent 



Agriculture and related industries. 
Mining and quarrying 



16,297 
1,160 



Manufacturing: 

Food products, beverages, and tobacco. 

Textiles and textile products 

Leather and leather productv^.. 

Rubber and related products 

Lumber and wood products 

Paper, pulp, and products.. 

Printing and publishing. 

Chemicals and allied substances 

Stone, clay, and glass products 

Metal and metal product-s 

All other manufacturing industries 



3,003 

2,639 

227 

SO 

775 

157 

2,003 

390 

5S7 

1,952 

1,049 



Total manufacturing ; 12,862 



Construction 

Transportation and other public utilities. 
Trade. 



Service— professional, amusements, hotels, etc 

Finance— banking, insurance, real estate, and stock- 
brokers, etc 

Business not sufficiently defined to be classed with any 
other division 



12,304 

3,116 

53, 935 

83,471 

12, 866 

16,908 



Grand total 1927. 212, 919 

Grand total 1926 I 218, 148 

Grand total 1925 i 203, 57r 



7.68 
.54 



$103, 212, 791 
12, 355, 376 



1.41 
1.24 
.11 
.04 
.36 
.07 
.94 j 
.18 
.28 I 
.92, 
.49 I 



23, 958, 823 
25, 613, 419 
2, 662, 126 
592, 662 
7, 201, 418 
1, 678, 961 
16,921,350 

4, 279, 467 

5, 256, 715 
19, 424, 314 
11, 273, 574 



6.04 118,862,829 



5.77 

1.46 

25.33 

39.20 

6.04 

7.94 



111,392,090 

22,594,344 

400, 029, 873 

688, 881, 713 

126, 966, 569 

119, 879, 682 



100.00 



1, 704, 175, 257 
1, 738, 522, 844 
1, 623, 638, 298 



6.06 
.73 



1.41 
1.50 
.16 
.03 
.42 
.10 
.99 
.25 
.31 
1.14 



6.97 



6.54 

1.33 

23.47 

40.42 

7.45 

7.03 



100.00 



37722—29- 



12 



STATISTICS OF INCOME 



INCOME OF ESTATES AND TRUSTS 

Individual income tax returns, Form 1040, are filed by fiduciaries 
for estates and trusts under the conditions outlined below: 

Income of (a) estates of decedents before final settlement, (b) trusts, whether 
created by will or deed, for unascertained persons or persons with contingent 
interests; or income held under the terms of the will or trust for future distribu- 
tion, is taxed to the fiduciary as a single person, except that from the income of a 
decedent's estate there may be first deducted any amount properh* paid or cred- 
ited to a beneficiary. In such cases the fiduciarj' should make a return for the 
estate or trust on i'orm 1040 if the net income is $1,500 or over, or the gross 
income is 85,000 or over. 

[* Fiduciary returns of income, Form 1041, are filed for estates and 
trusts under^the following conditions: 

Every fiduciary, or at least one of joint fiduciaries, must make a return on 
Form 1041 for the estate or trust for which he acts, if any income of such estate 
or trust is distributable currently, or the tax is payable by the beneficiaries or 
by the grantor, provided (a) the net income of such estate or trust for the taxable 
year is $1,500 or over, or (b) the gross income is $5,000 or over, or (c) any bene- 
ficiary of such estate or trust is a nonresident alien. If the sole beneficiary of the 
estate or trust is a nonresident ahen Form 1041 may be omitted, but in such case 
the fiduciarj- should make an individual return for the beneficiary on Form 1040B 

For the calendar year 1927 there were filed 80,898, Form 1041, and 
5,860, Form 1040B. 

The follo\\ing tabulation compiled from the returns Forms 1040 and 
1040B, having net income of §5,000 and over, shows the number of 
returns and amount of net income. These returns are distributed by 
sex and family relationship of the testator or grantor and included in 
the tabulation of such distribution for all individual returns. 

Returns on Form IO40 and IO4OB for estates and trusts, shounng net income of $5,000 
and over for 1927, distributed by size of net income 



Income class 



$5,000 to $6,000'.. 
$5,000 to $6,000..-. 
$6,000 to S7.000 1-. 
$6,000 to 57,000.... 
$7,000 to $>.000'.. 
$7,000 to $S,000.... 
$8,000 to $9,0001-. 
$8,000 to $S,000.... 
$9,000 to $10,000 '- 
$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-. 



I Number 
1 of returns 



Net income ' 



337 
1,083 

259 
848 
207 
728 
146 
554 
160 
512 
553 
472 
383 
335 
302 
995 
633 
427 
489 
333 

206 ; 



$1, 848, 808 

6, 948, 474 

1, 671, U. 

5, 496, 091 

1, 54.5, 320 

5, 450. 600 

1, 236, 588 

4, 695, 246 

1,516,891 

4, 863, 293 

5, 781, 794 

5,431,5.59 

4, 779, 000 

4, 542, 783 

4, 382, 772 

17, 204, 704 

14,110,202 

U, 608. 077 

16, 831, Mo 

14, 870, 323 

11,249,879 



Income class 



860.000 tp $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- 



Number 
ofretiu-ns 



144 

117 

71 

54 

161 

73 

47 

14 

32 

14 

19 

7 

9 

3 

7 

1 



10, 736 



Net income 



$9, 315, 855 
8, 757, 366 
6,015,181 
5, 127, 969 

19, .549, 120 

12, 481, 944 

10, 64*;, .588 
3, 876, 244 

11,199,813 
6, 213, 507 

11, 246, 350 
6,031,898 

10, 483, 161 
5, 331, 674 
« 
(») 



(') 
28, 126, 533 



299,470,556 



I Nontaxable. Specific exemptions exceed net income. 

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



STATISTICS OF INCOME 



13 



TAXES PAID OTHER THAN INCOME TAX 

In the following table taxes other than Federal income taxes or 
income and profits taxes paid foreign countries or possessions of the 
United States allowed as deductions are distributed by income classes. 
In column 1 is shown the amount of taxes reported under "Deduc- 
tions" in the individual income tax return as item 12 on Form 1040 
and item 6 on Form 1040A, in accordance with the following instruc- 
tions quoted from Form 1040: 

Enter as item 12 personal taxes and all taxes on property not used in your 
business or profession, paid during the year, not including those assessed against 
local benefits of a kind tending to increase the value of the property assessed. 
Do not include taxes imposed by section 600 of the act upon sales by the manu- 
facturer, Federal income taxes, taxes imposed upon your interest as shareholder 
of a corporation, which are paid by the corporation without reimbursement 
from you, nor income and profits taxes claimed as a credit in item 52 on page 1 
of the return. 

In column 2 is shown the amount of taxes paid on business property 
or for carrying on business, as reported under business deductions in 
Schedule A, item 12, "Income from business or profession," and does 
not include Federal income taxes, taxes assessed against local benefits 
of a kind tending to increase the value of property, nor taxes imposed 
upon sales by manufacturers. 

Taxes paid other than income tax, individual returns, calendar year 19S7 



Income classes 



Uniler $5,000 > 

$S,000 to Sfi.OOO 

$6,000 to $7,000 

$7,000 to $8,000 

$8,000 to $9,000 

$9,000 to $10,000 

$10,000 to $11,000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000. 

$14,000 to $15,000 

$15,000 to $20,000 

$20,000 to $25,000 

$25,000 to $30,000 

$30,000 to $40,000 

$40,000 to $50,000 

$50,000 to $00,000 

$00,000 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.... 

Total 



Taxes paid 
included in 
general de- 
ductions 



$359, 832, 
40, 993, 
32, 343, 
26, 401, 
21,401, 
18, 275, 
15, 898, 
14, 218, 
11,875, 
10,488, 
9,990, 
36, 900, 
24,880, 
18,413, 
25, 217, 
17,429, 
13, 226, 
10, 523, 
8, 275, 
8,294, 
5, 379, 
17, 862, 
9, 072, 
6, 265, 
5, 693, 
7,028, 
3, 152, 
5, 268, 
3, 214, 
4,944, 
1, 745, 
1, 437, 
3,644, 
364, 
844, 



476 
805 
508 
944 
864 
460 
419 
671 
839 
929 
625 
188 
551 
967 
081 
362 
900 
073 
831 
992 
885 
801 
923 
942 
849 
664 
559 
921 
941 
602 
957 
906 
737 
536 
600 



800, 806, 308 



Taxes paid 
included in 
business de- 
ductions • 



$77, 626, 599 

7, 502, 106 

5, 563, 797 

4, 358, 080 

3, 483, 685 

2, 005, 085 

1,993,487 

1, 697, 145 

1, 477, 608 

1, 332, 523 

1, 079, 184 

3, 681, 056 

2, 267, 884 

1, 355, 673 

1, 965, 141 

957, 936 

598, 454 

484, 522 

468, 928 

260, 898 

133, 887 

734, 720 

313, 971 

112, 770 

139, 440 

41,238 

53, 822 

290, 921 

10,209 

6,721 

1,233 

13, 710 

5,089 

4,972 



Total 



$437, 459, 075 
48, 495, 911 
37, 907, 305 
30, 760, 024 
24, 885, 549 
20, 880, 545 
17, 891, 906 
15,915,816 
13. 353, 447 
11,821,452 
11,069,809 
40, 581, 244 
27, 148, 435 
19, 769, 640 
27, 182, 222 
18, 387, 298 
13, 825, 354 
11, 007, 595 
8, 744, 759 
8, 555, 890 
6, 513, 772 
18, 597, 521 
9, 386, 894 
6, 378, 712 
5, 833, 289 
7, 069, 902 
3, 206, 381 
5, 559, 842 
3, 225, 150 
4, 951, 323 
1, 747, 190 
1,451,616 
3, 649, 826 
369, 508 
844,600 



122,622,494 923,428,802 



' Amounts shown for income class "Under $5,000" are estimates based on sample. 
' See text (p. 13). 



(See p. 1.) 



14 



STATISTICS OF INCOME 



WHOLLY AND PARTIALLY TAX-EXEMPT OBLIGATIONS (INDIVIDUAL 

RETURNS) 

The following tabulation shows the wholly and partially tax- 
exempt securities owned and interest received therefrom, by nature 
of obligation, reported by individuals having net income of $5,000 
and over. The amount owned and interest received, by income 
class distribution, are shown in basic Table 8 (pp. 85-86). 

Tax-exempt obligations, showing amount owned and interest received, by nature of 
obligation, calendar year 1927 



Nature of obligation 


Amount 


Interest 
received 


Wholly tax-exempt obligations: 

Obligations of States and Territories or political subdivisions thereof 

Securities issued under the Federal farm loan act .. 


$3,064,031,968 
598, 234. 246 

659,108,893 


$152,335,76 
29, 205, 942 

25,365,508 


Liberty 31-^ percent bonds and obligations of the possessions of the United 
States 




Total wholly tax-exempt obligations 


4, 321, 375, 107 


20fi. fl07. 20Q 


Partially tax-exempt obligations: 

Liberty bonds, Treasury bonds, certificates of indebtedness, war-savings 
certificates, and Treasury notes (not tax-exempt) 


1,274,445,482 1 59.975,352 




Grand total . 


6,595,820,589 2fifi. 882 fifii 









RETURNS, BY COUNTIES AND CITIES (INDIVIDUAL RETURNS) 

The number of returns of individuals filed for the calendar year 
1927, by counties, cities, and townships, is shown in basic Table 11 
(pp. 176-308). This tabulation does not represent an exact coimt of 
returns for each civil division, but is a very close approximation of 
the number of returns filed. The following method is used: 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 calcu- 
lated by measurement on the basis of a certain number of cards to 
the inch. 

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 co- partners according to their 
distributive share, whether distributed or not. 

The number of partnership returns filed for 1917 to 1927, inclusive, 
is as follows: 



Year : Number 

1917 31,701 

1918.- _ 100,728 

1919 175,898 

1920 240,767 

1921 259,359 

1922 287,969 



Year: Number 

1923 304,996 

1924 321,158 

1925 309,414 

1926 295,425 

1927 282,841 



STATISTICS OP nsrcoMB 15 

CORPORATION INCOME-TAX RETURNS 

Corporation income-tax returns for 1927 numbered 475,031, of 
which 259,849 show net income aggregating $8,981,884,261 and tax 
$1,130,674,128. For the calendar year 1926 corporations filed 
455,320 returns, of which 258,134 show net income totaling $9,673,- 
402,889 and tax of $1,229,797,243. 

DISTRIBUTION, BY INDUSTRIAL GROUPS, OP NUMBER OF RETURNS 
INCOME, AND TAX (CORPORATION RETURNS) 

The table immediately following shows the returns of corporations 
distributed by industrial groups and segregated according to "Cor- 
porations reporting net income," "Corporations reporting no net 
income," and "Inactive corporations showing no income data." 
Basic Table 12 (p. 310) shows the returns distributed by States and 
Territories and likewise by those showing net income, no net income, 
and inactive. 

In analyzing the data compiled for corporations classified under 
"Finance — banking, insurance, real estate and holding companies, 
stockbrokers, etc.," allowances should be made for the two special 
deductions from gross income permitted fife-insurance companies. 
These special deductions, totaling $455,321,615, represent (1) the 
excess of 4 per cent of the mean of reserve funds over the tax-exempt 
interest received by the company, and (2) 2 per cent of the reserve 
held for deferred dividends. (See pars. (2) and (4) of subdivision 
(a) of sec. 245 of the revenue act of 1926.) 

These special deductions for life-insurance companies in basic 
Tables 14 and 15 (pp. 312-325) are included in "Miscellaneous de- 
ductions" under "Statutory deductions." 



16 



STATISTICS OF INCOME 



Corporation returns, distributed by major industrial groups and by corporations 
reporting net income and no net income, shoiving number of returns and per cent 
of total, gross income, deductions, net income or deficit, net loss for prior year, 
and income tax; also inactive corporations reporting no income data, calendar 
year 1927 i 



Industrial groups 



Agriculture and related industries 

Mining and quarrying 

Manufacturing: 

Food products, beverages, and tobacco. 

Textiles and textile products 

Leather and leather products 

Rubber and related products 

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 

Service— professional, amusements, hotels, 
etc 

Finance— banking, insurance, real estate 

and holding companies, stockbrokers, etc. 

Nature of business not given 

Grand total 



Total 
number 

of 
returns 



9,905 
18,519 



Corporations reporting net income 



Number 

of 
returns 



4,445 
6, 232 



15,624 

13, 851 
2,411 
655 
7,816 
2,083 

10. 679 
7,229 
4,682 

20, 3791 
8,106l 



9,232 
8,240 
1,448 
335 
4, 178 
1, 386, 
6, 7341 
3, 960 
2, 587 
ll,412i 
4, 108| 



Per 

cent of 
total 

report- 
ing 



44.88 
28. 25 



69.47 
69.49 
60.06 
61.14 

53. 45: 
66. 541 
63, 06 1 

54. 78 i 
65.25 
56.00 
50.68 



Gross income 2 



Deductions 



$633, 781, 9521 $555, 204, 778 
2,259,850,4771 1,983,541,814 



93, 415! 53, 620 



17, 609 10, 071 

22, 9121 13, 855 

122, 360 74, 747 

34, 193 18, 287 



137, 425! 
18, 693! 



78,100 
1,492 



475,031 259,849 



57.40 



57.19 
60.47 
61,09 

53.48 

56.83 



9, 702, 
6, 285, 
1, 415, 
1, 039, 
1, 929, 
1, 401, 
2, 18.5, 
6, 799, 
1, 357, 
16, 256, 
1, 761, 



208, 946! 
401, 148: 
200, 205' 
525, 022 
813, 782: 
780,073' 
712, 4601 
331,331 
109, 268 
966, 289 
042, 343 



50, 134, 090, 867 



2,413,183,931 
12, 844, 090, 391 
33, 512, 875, 844 

2, 680, 916, 440 

10, 797, 009, 967 
48, 539, 858 



64. 70 115, 324, 339, 717 



9,116,388,494 
5, 867, 916, 969 
1, 316, 128, 393 
969, 271, 870 
1, 804, 405, 285 
1, 277, 792, 262 
1, 987, 236, 807 
6, 303, 474, 059 
1, 199,846,411 
14, 755, 692, 555 
1, 597, 290, 392 



46, 195, 443, 497 



2, 242, 023, 968 
11, 255, 210, .330 
32, 356, 005, 639 

2, 436, 452, 590 

'9,274,176,159 
44, 396, 681 



106, 342, 455, 456 



Industrial groups 



Agriculture and related industries 

Mining and quarrying.. , 

Manufacturing: 

Food products, beverages, and tobacco 

Textiles and textile products 

Leather and leather products 

Rubber and related products 

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 

Service— professional, amusements, 

hotels, etc 

Finance- banking, insurance, real estate 

and holding companies, stockbrokers. 

etc 

Nature of business not given... 

Grand total 



Corporations reporting net income 



Net 
income 



$78, 577, 174 
276, 308, 663 



585, 
417, 
99, 
70, 
125, 
123, 
198, 
495, 
157, 
1, 501, 
163. 



820, 452 
484, 179 
071,812 
253, 152i 
408, 4971 
987.8111 
475, 653: 
857, 272^ 
262, 857 i 
273, 734' 
751,951; 



Net loss for 
prior year 



$6, 504, 006 
12,470,132 



Income tax 



$9,053,641 
34, 898, 460! 



Per cent 

I of net 
j income 

1L52 
12. 63 



11, 483, 361 
34, 032, 009 

7, 013, 367 
4, 098, 922 
4, 474, 624 
3, 074, 225 
3, 965, 318 

8, 398, 156 
1, 698, 714 

14, 568, 659 
7, 339, 699 



3, 938, 647, 370 100, 147. 054 



171, \h<^, 963; 
1,588,880,061! 
1, 156, 870, 205j 



9, 706, 168 
12, 319, 687 
39, 084, 547 



75, 793, 776 
50, 341, 461 
12, 229, 044 
8, 849, 421 
15,611,798 
16, 063, 362 
25,123,328 
64, 766, 664 
20, 563, 697 
198, 066, 290 
20, 325, 669 



507, 734, 510 



244, 463, 850| 11, 300, 3851 



1,522,833,798 
4,143,177! 



52. 412, 730; 
348, 666! 



20, 078, 238 
210, 877. 896 
137, 351, 547 

28, 625, 767 



181. 705. 991 

348, 188 



8,981,884,261 244,293,375 



1, 130, 674, 128 



12.94 
12.06 
12.34 
12.60 
12.45 
12.96 
12.66 
13. 06 
13.08 
13.19 
12.41 



12.89 



Per cent 

of total 

tax 



0.8C 
3.09 



6.70 
4.45 
1.08 
.78 
1.38 
1.42 
2.22 
5.73 
1.82 
17.52 
1.80 



44.90 



11.731 
13.27 
11.87 

11.71 



11.93 
8.40 



L78 
18.65 
12.15 



16.07 
.03 



12. 59 100. 00 



1 Fiscal-year returns are included. (See p. 1.) 

'Gross income corresponds to total income as reported on the face of the return plus the cost of goods sold. 

' Includes special nonexpense deductions of life-insurance companies. (Seep. 16.) 



STATISTICS OF INCOME 



17 



Corporation returns, distributed by major industrial groups and by corporations 
reporting net incotne and no net income, showing number of returns and per cent 
of total, gross income, deductions, net income or deficit, net loss for prior year, 
and income tax; also inactive corporations reporting no income data, calendar 
year 1927 — Continued 





Corporations reporting no net income 


Inactive cor- 
porations 
reporting no 
income data 


Industrial groups 


Num- 
ber of 
returns 


Per 

cent of 
total 
report- 
ing 


Gross income' 


Deductions 


Deficit 


Num- 
ber of 

re- 
turns 


Per 

cent 


Agriculture and related indus- 
tries . 


1 

4, 460 45. 02 
7,804 42 14 


$188,644,782 
1, 576, 985, 724 


$250, 537, 986 
1, 823, 910, 004 


$61, 893, 204 


1.000 


10.10 


Mining and quarrying . 


246, 924, 280 5, 483J 29. 61 










Manufacturing: 

Food products, beverages, 
and tobacco 


5,630 

5,343 
903 
284 

3,353 
642 

3,629 

2,892 

1,876 
8,227 

3,417 


36.27 
38.57 
37. 45 
43.36 
42.90 
30.82 
33.98 

40.00 

40.07 
40.37 

42.15 


4, 212, 282, 626 
1, 522, 067, 615 
316, 039, 057 
407, 271, 983 
874, 473, 686 
267, 599, 523 
380, 416, 720 

1, 969, 078, 193 

243, 350, 016 
2, 928, 373, 358 

467, 835, 233 


4, 320, 473, 265 
1, 642, 883, 544 
337, 741, 647 
426, 628, 469 
968, 768. 528 
281, 213, 919 
415, 204, 715 

2, 079, 447, 208 

271, 705, 789 
3, 169, 678, 495 

526, 095, 070 


108, 190, 6391 662 
120, 815, 929 268 
21, 702, 5901 60 
19, 356, 486; 36 
94, 294, 842 285 
13, 614, 3961 55 
34,787,995; 316 

110, 369, 015 377 

1 

28, 355, 773! 219 
241, 305, 137 740 

58, 259, 837| 581 


4.26 


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

Printing and publishing 

Chemicals and allied sub- 
stances 


1.94 
2.49 
5.50 
3.65 
2.64 
2.96 

5.22 


Stone, clay, and glass prod- 
ucts 


4.68 


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


3.63 

7.17 






Total manufacturing 


36, 196 


38.75 


13, 588, 788, 010 


14, 439, 840, 649 


851, 052, 639 3, 599 


3.85 


Construction 


6,281 

6.982 
44, 931 

12, 859 

44, 582 
1,731 


35.67 

30.48 
36.72 

37.61 

32.44 
9.26 


642, 410, 274 

2, 295, 882, 216 
7, 430, 839, 801 

906, 078, 710 

2, 407, 046, 374 
37, 335, 838 


701, 827, 673 

2, 493, 354, 643 
7, 793, 179, 145 

1, 023, 143, 870 

»2,973, 223, 283 
46, 733, 852 


59, 417, 399 1, 257 

197,472,4271 2,075 
362, 339, 344 1 2,682 

117,065,160 3,047 

566,176,909 14,743 
9,398.014; 15,470 


7.14 


Transportation and other public 
utilities 


9.05 


Trade 


2.19 


Service — professional, amuse- 
ments, hotels, etc 


8.91 


Finance — banking, insurance, 
real estate and holding com- 
panies, stockbrokers, etc 

Nature of business not given 


10.73 
82.76 


Grand total 


165, 826 


34.91 


29, 074, Oil, 729 


31, 545, 751, 105 


2,471,739,3761 49,356 


10.39 











' Gross income corresponds to total income as reported on the face of the return plus the cost of goods sold . 
' Includes special nonexpense deduction of life-insurance companies. (See p. 15.) 

NET LOSS FOR PRIOR YEAR (CORPORATION RETURNS) 

The net loss during a given taxable year in a trade or business regu- 
larly carried on by the taxpayer, as specifically defined in the revenue 
acts of 1921, 1924, and 1926^ is allowed as a deduction in computing 
the net income of the taxpayer for the succeeding taxable year. If 
such net loss is in excess of the net income (computed without such 
deduction) for that year, the amount of the excess may be carried 
over and allowed as a deduction in computing the net income for the 
next succeeding taxable year. 

Such net losses being of prior j^ear origin are therefore not included 
in the current year deductions in arriving at the net income for the 
various years shown in this volume. 

"Net loss for prior year" reported in the corporation returns filed 
for the calendar years 1922 to 1927, inclusive, and fiscal year returns 
to June 30 of the succeeding year (see p. 1) is given below. 



18 



STATISTICS OP INCOME 



Return for year: Amount 

1922 $501,780,287 

1923 578,307,088 

1924 219,727,166 



Return for year — Contd. Amount 

1925 $243,078,565 

1926 235,851,012 

1927 244,293,375 



AMOUNT OF CORPORATION NET INCOME EXEMPT FROM AND AMOUNT 

SUBJECT TO TAX 

The corporation net income subject to tax is reduced by a credit 
of $2,000 allowed corporations with net income of $25,000 or less. 
For corporations with net income in excess of $25,000, but not in 
excess of $25,270, the method of computing the tax, as provided for 
in the revenue act, affords a variable amount of credit, but in every 
case less than $2,000. The revenue act of 1928 increased the credit 
to $3,000 for net incomes under $25,000 with a variable amount of 
credit for incomes up to $25,360, this change affecting some of the 
fiscal year returns included. A deduction for "Net loss for prior 
year" from net income for the current year is likewise permitted. 
The net income reported, also the net income not subject to, and the 
amount subject to tax in corporation returns for 1927, are shown 
below. 

Net income $8, 981,884,261 

Net income not subject to tax: 

Net loss for prior year $244, 293, 375 

Specific credit of $2,000 for corporations 
with net income not in excess of $25,000 
and a variable amount of credit for cor- 
porations with net income in excess of 
$25,000 but not in excess of $25,270 (esti- 
mate) 323, 671, 663 

Total 567, 965, 038 

Net income subject to tax 8, 413, 919, 223 

DIVIDEND DISTRIBUTION 

The amount of cash and stock dividends paid to shareholders on the 
capital stock of domestic corporations, as reported in the corporation 
income tax returns for 1927, is shown by States and Territories in 
basic Table 13 (p. 311) and by industrial divisions in basic Table 14 
(pp. 312-323). A presentation of the aggregate amounts of divi- 
dends distributed for the years 1922 to 1927, inclusive, for all corpo- 
rations is given below. 

Cash and stock dividends distributed by years * 



Year 


Aggregate 


Corporations leportlng net 
income 


Corporations reporting no 
net income 


Cash divi- 
dends 


Stock divi- 
dends 


Cash divi- 
dends 


Stock divi- 
dends 


Cash divi- 
dends 


Stock divi- 
dends 


1922 

1923 

1924 

1925 

1926 

1927 


$3, 436. 715, 104 
4. 169, 117, 678 
4, 338. 822, 858 
5, 189. 474, 507 
5, 945, 292, 657 
6, 423, 767, 181 


$3,348,049,865 
891, 285, 583 
610. 52,5. 809 
544, 431, 367 
767, 649, 610 
692, 501, 245 


$3,182,869,985 
3, 820, 619, 642 
3,994,990,754 
4,817,301,320 
5, 530. 210, 586 
5,786,065,738 


$3,166,915,574 
787, 167, 102 
466.820.095 
602, 489, 520 
716,219,451 
632,177,901 


$253, 845, 119 
348, 498, 036 
343, 832, 104 
372, 173, 187 
415,082,071 
637,701,443 


$181,134,291 
104, 118, 481 
43, 705. 714 
41, 941. 847 
41, 430. 150 
60,323,344 



> Cash dividends and stock dividends of capital stock of life insurance companies are not included. 



STATISTICS OF INCOME 



19 



COMPILED RECEIPTS AND STATUTORY DEDUCTIONS (CORPORATION 

RETURNS) 

The income statement of compiled receipts and statutory deduc- 
tions of corporations as reported in the income-tax returns, also net 
profit (or deficit), net income, tax, net profit after deducting tax, 
and cash and stock dividends, segregated by major industrial groups, 
is shown in basic Table 14, pages 312-313. Part 1 shows the data 
for all corporations, part 2 for corporations reporting net income, 
and part 3 for corporations reporting no net income. Basic Table 
15, pages 324-325, shows for all corporations the income and de- 
duction items expressed in percentages of such total receipts as are 
compiled and the profits from sales in percentages of gross sales. 

CORPORATION RETURNS, DISTRIBUTION BY SIZE OF NET INCOME AND 

DEFICIT 

The following table shows for corporations, distributed by size of 
net income, size of deficit, and inactive corporations, the number of 
returns, amount of net income or deficit, amount of tax, and relative 
percentages. Basic Table 18 (pp. 365-370) shows the returns dis- 
tributed by size of net income and deficit, by industrial divisions. 

ALL CORPORATIONS 



Size of net income 



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 $50,000 

$50,000 to $100,000 

$100,000 to $250,000 

$250,000 to $500,000 

$500,000 to $1,000,000— 

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

$5,000,000 and over 

Total for returns showing net 
income 



Num- 
ber of 
returns 
showing 
net in- 
come 



70, 299 

52, 044 

26, 470 

15,048 

9,914 

27, 690 

11,387 

9,912 

6,217 

12,518 

8,299 

5,823 

2,047 

1,139 

855 

187 



259, 849 



Per cent 



27.05 

20.03 

10.19 

5.79 

3.82 

10.66 

4.38 

3.81 

2.39 

4.82 

3.19 

2.24 

.79 

.44 

.33 

.07 



Amount of 
net income 



$27, 

79, 

64, 

52, 

44, 

197, 

137, 

165, 

140, 

447, 

580, 

901, 

714, 

788, 

1,700, 

2, 938, 



806, 395 
589, 268 
351,482 
633, 692 
367, 754 
100, 206 
633. 906 
701,312 
165, 752 
199,459 
909, 267 
979, 956 
494,467 
890, 764 
282, 717 
777,864 



I 
100.00 I 8,981,884,261 



Per cent 



0.31 

.89 

.72 

.59 

.49 

2.19 

1.53 

1.84 

1.56 

4.98 

6.48 

10.04 

7.95 

8.78 

18.93 

32.72 



100. 00 



Amount of 
tax 



32, 

1, 337, 

2, 604, 

2, 839, 

16, 942, 

13, 900, 

17,981, 

16, 046, 

57, 597, 

75, 700, 

114,258, 

91,277, 

103, 168, 

222, 661, 

394, 316, 



1, 130, 674, 128 



Per cent 



0.12 

.23 
.25 
1.50 
1.23 

1.59 

1.42 

5.09 

6.70 

10.11 

8.07 

9.13 

19.69 

34.87 



100.00 



Size of deficit 



Number 

of returns 

showing 

no net 

income 



Per cent 



Amount of 
deficit 



Per cent 



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 $50,000 

$50,000 to $100,000 

$100,000 to $250,000 

$250,000 to $500,000 

$500,000 to $1,000,000 

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

$5,000,000 and over 

Total for returns showing deficit-- -. 

Inactive corporations, no income data reported. 



49,199 

23,543 

15, 379 

11,321 

8,333 

23, 198 

10,118 

5,633 

3,776 

7,863 

4,019 

2,327 

654 

257 

188 

18 



29.67 

14.20 

9.27 

6.83 

5.03 

13.99 

6.10 

3.40 

2.28 

4.74 

2.42 

1.41 

.39 

.15 

.11 

.01 



$22, 260, 980 

35,201,966 

38, 056, 867 

39, 367, 959 

37, 228, 992 

166, 072, 281 

125, 106, 434 

98, 125, 977 

85, 380, 525 

273, 897, 401 

277, 499, 065 

351,234,547 

225, 694, 160 

176,554,346 

351,194,669 

168,863,207 



0.90 

1.42 

1.54 

1.59 

1.51 

6.72 

5.06 

3.97 

3.46 

11.08 

11.23 

14.21 

9.13 

7.14 

14.21 

6.83 



165,826 



100.00 



2,471,739,376 



49, 356 



100.00 



20 



STATISTICS OF INCOME 



ASSETS AND LIABILITIES (CORPORATION RETURNS) 

In the tables immediately following are shown for 379,158 corpora- 
tions out of 475,031 filing income tax returns a summary statement 
of the principal assets and liabilities as of December 31, 1927, or at 
the close of the fiscal year nearest thereto, and a comparative state- 
ment showing, by size of net income, the number of corporation returns 
filed and the number of balance sheets tabulated. The variance 
between the number of balance sheets tabulated and the number of 
returns filed is due to the data for assets and liabilities not being re- 
ported on all returns. In Tables 19 and 20 (pp. 371-383) are shown 
the same data by industrial groups for corporations reporting net 
income and no net income and in aggregate for all corporations. 

In the analysis of the balance sheets items not otherwise distributed 
are included in "Miscellaneous assets" or "Miscellaneous liabilities." 
Some of these items are — 

Miscellaneous assets. — Investments in affiliated companies; stocks 
and bonds other than tax-exempt obligations; patents, good will, 
formulas, trade-marks, etc. 

Miscellaneous liabilities. — Reserves; accrued expenses; unadjusted 
credits; deposits (time, saving, demand, etc.) reported by banks; 
reserves, other funds, capital stock, and surplus for life-insurance 
companies. 

Assets and liabilities — Statement prepared from income-tax returns of corporations 
submitting balance sheets, showing major items of assets and liabilities as of 
December SI, 1927, or at close of fiscal year nearest thereto, by corporations 
reporting net income and no net income 



Assets and liabilities 


Aggregate 


Corporations 

reporting net 

income 


Corporations 

roepornting 

net income 


Assets: 

Cash (in till and deposits in banks) 


$16, 851, 216, 594 
32, 365, 006, 588 
18,594,380,445 
21,005,344,454 


$13,553,883,635 
26, 744, 074, 848 
14, 217, 823, 903 
15, 968, 217, 154 


$3,297,332,959 
5, 620. 931. 740 
4. 376, 556, 542 
5,037,127,300 


Notes receivable ' 


Accounts receivable (less reserve for bad debts) 

Inventory 




Tax-exempt investments — 

Obligations of State and Territories or political 
subdivisions thereof 


2,223,478,480 
7. 557, 042, 033 


1, 659, 060, 272 
5,938,024,437 


564,418,208 
1, 619, 017. 596 


Securities issued under the Federal farm loan 
net and obligations of the United States or its 
possessions . 




Total tax exempt investments 


9, 780, 520, 513 


7. 597, 084, 709 


2.183.435.804 




Real estate, buildings, and equipment (less depre- 
ciation) 


104, 945, 293, 326 
84, 000, 555, 302 


76,591,078,349 
66, 291, 822, 612 


28, 354, 214, 977 
17, 708, 732, 690 


Miscellaneous assets, not distributed 




Total assets 


287, 542, 317, 222 


220, 963. 985. 210 


66,578,332,012 




Liabilities: 

Notes payable 


13.021,037,104 
11,104,858,036 
34, 739, 571, 192 
96, 274, 333, 003 


7.623.900.880 

7.350,443.339 

24, 372, 370. 019 

77, 830, 351, 544 


5, 397, 136, 224 
3 754 414 697 


Accounts pavable 


Bonded debt and mortgages 


10,367,201,173 
18, 443, 981, 459 


Miscellaneous liabilities not distributed 




Capital stock- 
Preferred 


17, 800. 278, 039 
74, 080, 965, 946 


12,628,211,902 
54, 447, 219, 851 


5, 172, 060, 137 
19, 633, 746, 095 


Common 




Total capital stock.. 


91. 881. 243. 985 


67, 075, 431, 753 


24, 805, 812, 232 




Surplus 


45.414,697.191 
4.893,423,289 


37, 871, 193. 370 
1, 159. 705, 695 


7, 543, 503, 821 
3, 733, 717, 594 


Less deficit. 




Net surplus 


40. 521. 273, 902 


36,711,487,675 


3, 809, 786. 227 




Total liabilities 


287. 542, 317, 222 


220, 963, 985, 210 


66, 678, 332, 012 





1 Includes loans and discounts from bank statements which for 1926 were included in 
assets." 



' Miscellaneous 



STATISTICS OF IN" COME 



21 



Corporation returns— Comparative statement showing hy size of net income the num- 
6er|o/ corporation income tax returns filed and the number of balance sheets 
tabulated; also the /number showing par-value and no-par-value common stock 



Size of net income 



X''nder $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 $500,000 

$500,600 to $1,000,000 

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

$5,000,000 and over... 

Reporting net income , 

Reporting no net income -. 

Inactive corporations reporting 
no ineomeidata 

Qrand total 



N umber 
of cor- 
poration 
income- 
tax re- 
turns 
filed 



173, 775 

27, 690 

27, 516 

12, 518 

8,299 

7,870 

1,139 

855 

187 



259, 849 
165, 826 



49, 356 



475, 031 



Number of corporation balance sheets tabulated 



Total 



146, 281 

27, 189 

27, 256 

12, 384 

8,227 

7,791 

1,125 

845 

186 



231, 284 
147, 872 



379, 156 



Per cent 

of balance 

sheets to 

returns 

filed 



84.18 
98.19 
99.06 
98.93 
99.13 
99.00 
98.77 
98.83 
99.47 



89.01 
89.17 



79.82 



Showing 

par-value 

common 

stock 



136, 602 

26, 340 

26, 432 

11, 949 

7,947 

7,491 

1,052 

779 

173 



218, 765 
137, 375 



356, 140 



Showing 
no-par- 
value 

common 
stock 



,679 

849 

824 

435 

280 

300 

73 

66 

13 



12, 519 
10, 497 



23, 016 



Per cent 



Showing 
par- 
value 

coiiLmon 
stock 



93.38 
96.87 
96.98 
96.49 
96.60 
96.15 
93.51 
92.19 
93.01 



94.58 
92.90 



93.93 



Showing 
no-par- 
value 

common 
stock 



6.62 
3.13 
3.02 
3.51 
3.40 
3.85 
6.49 
7.81 
6.99 



5.42 
7.10 



6.07 



CORPORATION FISCAL YEAR RETURNS 

f The'tabulations for fiscal year returns are compiled from returns 
filed by corporations whose fiscal year is other than the calendar year. 
The returns are also included in the general tables of corporation 
income thi'oughout this report and fall within one or more of the 
following conditions: Full 12 months' period, net income of $2,000 
and over; net deficit of $500,000 and over; gross sales or other items 
of $5,000,000 and over, or net loss for prior year deduction. The 
compilation also includes a limited number of returns sho^vdng net 
income of less than $2,000, or deficit, and not falling under the other 
conditions stated above. This is also true of the tables prepared 
from the fiscal-year returns as well as part year retm-ns for 1925 and 
1926, published in the Statistics of Income for 1926, except that for 
returns for the months, July to November, inclusive, for these years, 
a considerably larger number of returns was included showing net 
income of $2,000 or less or deficits, and not falling in the above 
categories. 



22 



STATISTICS OP INCOME 



Corporalton returns filed for fiscal year, showing the total number of returns, number 
reporting net income and no net income, amount of net income or deficit, net lost for 
prior year and income tax — Included in corporation tables for 1927 

[Fiscal year terminating not earlier than July 1, 1927, nor later than June 30, 1928] 

FISCAL YEAR RETURNS DISTRIBUTED BY MONTH ENDING— 



Month ended 



July. 1927 

August, 1927. 

September, 1927 

October, 1927 

November, 1927 

January, 1928.. 

February, 1928. 

March. 1928 

April, 1928 

May, 1928 

June, 1928 _ 

Total fiscal year 



Total 
num- 
ber 
of re- 
turns 



1,498 
1,253 
1,302 
1,101 
1,615 
2,596 
1,257 
1,754 
1, 595 
1,865 
4,272 



20, 108 



Corporations reporting net income 



Num- 
ber 
of re- 
turns 



1,468 
1,233 
1,279 
1,082 
1,608 
2,587 
1,245 
1,741 
1,580 
1,852 
4.226 



19,901 



Net income 



$51, 128, 960 
88, 455, 703 
76, 981, 194 
103, 075, 317 
155, 664, 182 
147, 123, 415 
77. 713. 377 
58, 644, 380 
77, 270, 841 
61, 856, 233 
203, 843, 024 



1, 101, 756, 626 



Net loss 

for prior 

year 



$3, 201. 961 
2, 850, 789 
4, 636, 369 
3, 041, 554 
3, 710, 481 
3, 796, 243 
2. 493. 832 
4, 072, 926 
2, 627, 562 
4, 741, 106 
7, 463, 768 



Income 
tax 



$6. 138, 619 
11,312,778 
9, 526. 649 
13, 371, 227 
20, 207. 009 
18, 819, 225 
9, 481, 870 
6, 885, 185 
9, 332, 221 
6, 968, 657 
24, 150, 354 



42,636,591 136,193,821 



Corporations re- 
porting no net 
income 



Num- 
ber 
of re- 
turns 



207 



DeScit 



$1, 772, 729 

2, 760, 117 
7, 304, 849 

11,338.952 
1, 957, 500 
5, 562, 460 

3, 283, 755 

4, 564, 159 
9, 747, 020 
9, 183, 570 

18, 825, 110 



76, 300, 221 



FISCAL YEAR RETURNS DISTRIBUTED BY SIZE OF NET INCOME AND NET DEFICIT 



Distribution 



Number 
of returns 



Net income 



Income tax 



Reporting net income: 
Size of net income — 

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 $25,000 

$25, 000 to $50,000- 

$50,000 to $100,000 

$100,000 to $500,000 

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



Total reporting net income. 



Reporting no net income: 
Size of deficit— 

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 $25.000 

$25,000 to $50,000. 

$50,000 to $100,000 

$100,000 to $500,000 

$500,000 to $1.000,000.. . 
$1,000,000 to $5,000,000. 
$5,000,000 and over.... 



Total reporting deficit. 



339 

346 

3,230 

1.961 

1.428 

3.787 

3.837 

1.974 

1.348 

1,307 

194 

138 

12 



19,901 



207 



$135. 906 

507, 534 

7, 837, 657 

6, 786, 797 

6, 373, 213 

26, 922, 224 

62, 409. 721 

70.732,914 

96, 522, 723 

265, 797, 047 

136, 543, 425 

267. 164, 472 

154. 022. 993 



$531 
3.083 

133. 746 

288, 587 

371. 650 

2, 122. 956 

6. 390. 180 

8, 507. 781 

11, 945. 669 

33, 551. 225 

17, 555, 456 

35, 061. 547 

20, 261, 410 



1. 101. 756, 626 



136, 193. 821 



6.262 

25.293 

21. 592 

17. 035 

17.312 

110,342 

300, 797 

1,011.751 

1, 303. 646 

10, 506, 603 

19, 569, 384 

43. 410. 204 



76, 300. 221 



STATISTICS OF INCOME 23 

In basic Table 21 (pp. 384-388) the fiscal year returns are distributed 
by industrial groups and by corporations reporting net income and no 
net income ; also amount of net income, net loss for prior year, income 
tax, and amount of deficit. In basic Table 22 (pp. 389-399), parts 
1,2, and 3, is shown the distribution of compiled receipts and statu- 
tory deductions, by months ending the fiscal year, and for returns 
showing net income, no net income, and in aggregate. 

CORPORATION PART YEAR RETURNS 

The returns filed by corporations for less than 12 months represent 
reorganizations, consolidations, disintegrations, newly organized 
businesses, liquidating corporations, and changes from calendar year 
to fiscal year, or vice versa, and are also included in the general 
corporation income tables in this report. 

Below are shown for part year returns the total number, number 
reporting net income and no net income, net income, deficit, net loss 
for prior year and income tax. The part year returns likewise fall 
under the same conditions as to net income, deficit, etc., as govern the 
returns used in the tabulations for fiscal year returns. 

Corporation part year returns, 1927 

Total number of returns — 5, 377 

Corporations reporting net income: 

Number of returns 5, 329 

Net income $158, 348, 852 

Net loss for prior year $7, 346, 488 

Income tax $19, 164, 477 

Corporations reporting no net income: 

Number of returns 48 

Deficit --. $25, 881, 409 

HISTORICAL SUMMARIES 

SUMMARY OF INCOME AND TAX, BY YEARS (INDIVIDUAL RETURNS) 

A r^sum^ of the number of income-tax returns filed, the net income, 
and tax reported for each of the years since the inception of the present 
period of income taxation follows herewith. The income-tax returns 
filed by individuals, 1916-1927, inclusive, by States, showing number, 
net income, and tax, as well as the average net income and average 
tax per return, are exhibited in Table 10, pages 163-175. The income- 
tax returns filed by corporations for 1916 to 1927, inclusive, by States, 
showing total number of returns, number reporting net iacome and 
no net income, amount of gross income, net income or deficit, and in- 
come tax, also relative percentages, are presented in Table 23, pages 
400-42 1 . An outline of important changes in the revenue acts affecting 
the comparability of statistical data from income-tax returns of in- 
dividuals is shown on pages 32-39. 



24 



STATISTICS OF INCOME 



Individual returns, calendar years 191S to 1927, showing number of returns andlnet 

income 



Year 



1913. 
1914. 
1915. 
1916. 
1917. 
1918. 
1919 
1920. 
1921. 
1922. 
1923. 
1924 
1925. 
1926. 
1927 



Number of returns 



Total 



357,598 

367, 515 

336, 652 

437, 036 

3, 472, 890 

4, 425, 114 

5, 332, 760 

7, 259, 944 

6, 662, 176 

6, 787, 481 

7, 698, 321 

7, 369, 788 

4,171,051 

4,138,092 

4,101,547 



Taxable 



362, 970 
2, 707, 234 
3, 392, 863 
4, 231, 181 
5, 518, 310 
3, 589, 985 
3, 681, 249 
4, 270, 121 
4, 489, 698 
2, 501, 166 
2, 470, 990 
2,440,941 



Nontax- 
able 



74,066 
765, 656 
032, 251 
101, 579 
741, 634 
072, 191 
106, 232 
428, 200 
880, 090 
669, 885 
667, 102 
660, 606 



Per cent of total 



Tax- 
able 



Non- 
taxable 



Net income 



$3, 900, 
4,000, 
4, 600, 
6,300, 
13. 700, 
16, 000, 
19, 900, 
23, 700, 
19, 600. 
21, 400, 
24, 800, 
25,700, 
21, 900, 
21, 960, 
22,646, 



000,000 
000,000 
000,000 
000,000 
000,000 
000,000 
000,000 
000,000 
000,000 
000,000 
000,000 
000,000 
000, 000 
000, 000 
000,000 



Income and profits taxes in individual returns, calendar years 1913 to 1927 ' 





Tax before tax credits 


Credits 
against tax > 




Year 


Normal tax 


Surtax 


Tax on 

capital net 

gain 125^ 

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 
378,387,954 
257, 794, 728 
216, 360, 163 
200, 599, 384 
215,817,075 


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




$28, 253, 535 

41, 046, 162 

67,943,595 

173, 386, 694 

3 896, 630, 719 

1,127,721,835 

1, 269, 630, 104 

1,075,053,686 

719, 387, 106 

861, 057, 308 

882, 221, 510 

743, 938, 589 

766, 784, 304 

761,439,535 

861,582,417 




$28, 253, 535 


1914.. 






41,046,162 


1915 






67, 943, 595 


1916 






173, 386, 694 


1917 






a 896, 630, 719 


1918. 






1, 127, 721, 835 


1919 






1, 269, 630, 104 


1920 






1, 075, 053, 686 


1921 






719, 387, 106 


1922 


$31.0fi6..i^7 




861, 057, 308 


1923 


464,918,056 | 38,915,500 
437, 540, 797 ! 48, 603, 064 
432, 853, 170 117, 570, 971 
448,330,446 112,509,705 
511,731 376 1S4 ns.l Qfifi 


4 $220, 555, 377 
39, 673, 199 
32, 229, 121 
28, 968, 745 
30,942,983 


661, 666, 133 


1924 


704, 265, 390 


1925 


734, 555, 183 


1926 . . 


732 470 790 


1927 


830,639,434 









1 Changes in the revenue acts affecting the comparability of statistical data from incomlB-tax returns of 
individuals are summarized on pp. 32-39. Amounts shown for 1913-1915, inclusive, are receipts for fiscal 
year ended June 30, immediately following, as shown in annual report of commissioner of Internal Revenue, 
which receipts include fines, penalties, additional assessments, etc. 1916 and subsequent years tax is 
amount reported on returns. 

2 Includes credit of 25 per cent of tax on earned income and credit of 12}^ per cent on capital net loss and 
excludes credit for income and profits taxes paid to a foreign country or a possession of the United States 
and credit for income tax paid at source. 

' Includes war excess-profits taxes of $101,249,781 on individuals and of $103,887,984 on partnerships. 
* 25 per cent reduction provided for in section 1200 (a) of revenue act of 1924. 



STATISTICS OF INCOME 25 

Number of individual returns, calendar years 1914 to 1927, by income classes * 



Income classes 



$1,000 to $2,000 

$2,000 to $3,000 -. 

$3,000 to $5,000 

$5,000 to $10,000 

$10,000 to $25,000 

$25,000 to $50,000 

$50,000 to $100,000 

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



Total - 357,515 



1914 1915 



149, 279 

127, 448 

58, 603 

14. 676 

5,161 

1,189 

769 

216 

114 

60 



127, 994 

120, 402 

60, 284 

17, 301 

6,847 

1,793 

1,326 

376 

209 

120 



336, 652 



1916 



157, 149 

150, 553 

80, 880 

23.734 

10. 452 

2,900 

2,437 

714 

376 

206 



2 429, 401 



1917 



1, 640, 758 

838, 707 

560, 763 

270, 6G6 

112,502 

30, 391 

12, 439 

3,302 

2,347 

559 

315 

141 



1918 



1, 516, 938 

1, 496, 878 

932, 336 

319, 356 

116,569 

28,542 

9,996 

2,358 

1,514 

382 

178 

67 



1919 



3, 472, 890 4, 425, 114 



1,924,872 

1, 569, 741 

1, 180, 488 

438, 851 

162, 485 

37, 477 

13, 320 

2,983 

1,864 

425 

189 

65 



5, 332, 760 



1920 



2, 671, 050 

2, 569, 316 

1,337,116 

455, 442 

171, 830 

38,548 

12, 093 

2,191 

1,063 

239 

123 

33 



7, 259, 944 



Income classes 


1921 


1922 


1923 


1924 


1925 


1926 


1927 


Under $1,000 — . 


401, 849 

2, 440, 544 

2, 222, 031 

1, 072, 146 

353, 247 

132, 344 

28,946 

8,717 

1,367 

739 

162 

63 

21 


402, 076 

2, 471, 181 

2, 129, 898 

1, 190, 115 

391, 373 

151, 329 

3.5, 478 

12, 000 

2,171 

1,323 

309 

161 

67 


368, 502 

2, 523, 150 

2, 472, 641 

1, 719, 625 

387, 842 

170. 095 

39, 832 

12, 452 

2,339 

1,301 

327 

141 

74 


344, 876 
2, 413, 881 
2, 112, 993 
1, 800, 900 

437, 330 


98, 178 
1, 071, 992 

842, 528 
1, 327, 683 

.503. 652 


119,513 

1, 045, 519 

837, 792 

1, 240, 400 

560, 549 

246, 730 

57, 487 

20. 520 


126, 745 


$1,000 to $2,000 - 


996, 098 


$2,000 to $3,000 


855, 762 


$3,000 to $5,000 


1, 209, 345 


$5,000 to $10,000 


567, 700 


$10,000 to $25,000 


191,216 ' 236,779 
47,061 ; 59,721 
15, 816 20. 958 


252, 079 


$25,000 to .$.50,000 

$.50,000 to $100,000. 


60, 123 
22. 573 


$100,000 to $1,50,000 

$150,000 to .$300,000 

$300,000 to .$500,000 

$500,000 to $1,000,000 

$1,000,000 and over 


3,065 

1,876 

457 

242 

75 


4.759 

3,223 

892 

479 

207 


4, 724 1 5, 261 

3, 267 3, 873 

892 1, 141 

468 557 

231 290 


Total 


6. 662, 176 


6, 787, 481 


7, 698, 321 


7, 369, 788 


4, 171, 051 


4, 138, 092 4. 101. 547 









• Changes in the revenue acts affecting the comparability of statistical data from income tax returns of 
Individuals are summarized on pp. 32-39. 

' This total is exclusive of 7,635 returns of married women made separate from returns of husbands. In 
1916 the net income on returns filed separately by husband and wife is combined and the total appears as 
one return. In all other years the returns of married women filed separately are included in their individual 
income classes independently of the husband's income. 

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

Individual returns, net income reported for calendar years 1916 to 1927, by income. 

classes ' 



Income classes 


Net income 


1916 


1917 » 


1918' 


1919 > 


1920 > 


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




$2, 461, 137, 000 

2, 064, 977, 328 

2,115,864,601 

1, 827. 508, 088 

1, 687, 165, 619 

1, 042, 320, 083 

846, 894, 335 

400, 492, 040 

474, 651, 960 

209, 904, 969 

214, 631, 270 

308, 835, 914 


$2. 232, 354, 577 


$2,829,113,151 


$4, 050, 066, 618 


$2,000 to $3,000 




3, 626, 824, 833 ! 3, 807, 286. 365 

3, 535, 219, 007! 4, 513, 264. 030 

2, 145, 690, Oiej 2, 954, 137, 253 

1, 736, 548, 050' 2, 412, 275, 757 

978, 042, 710 1, 277, 364, 635 

679, 720, 737 896, 497, 209 

284, 106, 740 358, 392, 923 

305,024,8171 371,148,536 

144, 545, 428' 159, 070, 948 

119, 075. 548 128, 290, 396 

137, 486, 892 152. 650. 245 


6, 184, 543, 368 


$3,000 to $5, 000 -. 


$624, 669, 015 
1, 037, 247, 977 
1, 235, 015, 786 
822, 661, 658 
722, 795, 474 
357, 355, 318 
505, 859, 406 
271, 938, 017 
256, 771, 325 
464, 263, 644 


5, 039, 607, 239 


$5,000 to $10,000 - . 


3, 068, 330, 963 


$10,000 to .$25,000 


2, 547, 904, 786 


$25,000 to $.50,000 


1, 307, 785, 113 


$50,000 to $100,000 


810, 386, 333 


$100,000 to $150,000 

$150,000 to $300,000 


265,511.505 
215, 138, 673 


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


89, 313, 552 


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

$1,000,000 and over 


79, 962, 894 
77, 078, 139 










Total 


6, 298. 577, 620 


13, 652, 383, 207 


15, 924, 639, 355 


19, 859, 491, 448 


23, 735, 629, 183 







' Changes in the revenue acts affecting the comparability of statistical data from income tax returns of 
individuals are summarized on pp. 32-39. 
' Net income for returns under $5,000 estimated on basis of sample. See p. 1. 



26 



STATISTICS OF IITCOME 



Individual returns, net income reported for calendar years 1916 to 1927, by income 

classes — Continued 



Income classes 



Under $1,000 

$1,000 to $2,000 

$2,000 to $3,000 

$3,000 to $5,000 

$S,000 to $10,000 

$10,000 to $25,000 , 

$25,000 to $50,000 

$50,000 to $100,000..-. 
$100,000 to $1,50,000... 
$150,000 to $300,000... 
$300,000 to $500.000... 
$500,000 to $1,000,000. 
$1,000,000 and over... 



Net income 



1921* 



Total 19,577,212,528 21,336,212,530 



$213, 849, 934 

3, 620, 761, 768 

5, 325, 931, 265 

4, 054, 891, 244 

2, 378, 759, 237 

1, 958, 156, 206 

979, 629. 305 

682, 230, 218 

163, 520, 999 

145, 948, 047 

61, 342, 550 

42, 780, 426 

49, 411, 329 



1922* 



$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 
604, 702 
871,780 
273, 932 
223, 851 
203, 553 
814, 381 
672, 075 
670. 678 
386, 993 



1923 » 



$252. 

3, 693, 

6, 073, 

6, 469, 

2, 653, 

2, 538, 

1, 350, 

833. 

280, 

260, 

124, 

95. 

152, 



513,019 
641,547 
443, 625 
194, 945 

026. 193 
079, 115 
680, 468 
898, 237 
656, 213 
584, 012 

569. 194 
107, 209 
071, 881 



1924' 



$235. 

3. 564, 

5, 277, 

6, 827, 

2, 991, 

2, 855, 

1, .599, 

1, 066, 

377, 

374, 

171, 

158, 

155, 



451,546 
474,084 
147,446 
924, 126 
187. 905 
396, 811 
848,363 
783. 043 
()44, 960 
609, 374 
248, 552 
462, 179 
974, 475 



24, 777, 465, 658 \ 25, 656, 153, 454 



Income classes 



Net income 



1925 > 



1926 » 



1927* 



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 



1, 774; 

2,047, 

5, 236, 

3, 463, 

3, 544, 

2, 032, 

1,418 

572, 

655, 

339, 

327, 

422, 



305, 538 
601, 508 
969, 883 
003. 283 
852, 012 
898, 379 
239, 284 
948, 285 
859, 982 
300, 217 
773, 657 
367, 523 
456, 852 



$67, 

1, 747, 

2, 042, 

4, 872, 

3. 838, 

3, 660, 

1,954, 

1, 389, 

670, 

661, 

340, 

317, 

494, 



237, 548 
917, 122 
903, 198 
788, 835 
953, 366 
622, 482 
653. 219 
339, 134 
189, 915 
411,549 
214, 162 
881, 202 
393, 917 



$72, 

1,645, 

2, 062, 

4,700, 

3, 895. 

3, 748, 

2, 051. 

1, 535, 

636, 

787, 

431, 

378. 

600, 



230,684 
575, 700 
275, 084 
816, 426 
759, 157 
057, 507 
770, 684 
387, 374 
018, 520 
270, 255 
121, 727 
166, 689 
640, 846 



Total 21,894,576,403 



21, 958, 505, 649 



22, 545, 090, 663 



* Net income for returns under $5,000 estimated on basis of sample. See p. 1. 



STATISTICS OF INCOME 27 

Individual returns, tax reported for calendar years 1916 to 1927, by income classes ^ 



Income classes 


Tax 


1 1 
1916 j 1917 1918 


1919 


1920 


$1,000 to $2,000 


: $16,243,504 $26,481,602 


$24, 696, 200 
28, 257, 861 

75, 914, 847 
91,537,910 

164, 832, 523 
154, 946, 343 
186, 357, 608 
118,705,303 
163, 095, 349 
86, 031, 032 

76, 228, 132 
99, 026, 996 


$36, 859, 732 
45, 507, 821 
83, 496, 116 
97,886,033 
172, 259, 321 
154, 265, 276 
163, 717, 719 


$2,000 to $3,000 


9,097,378 35,415,344 


$3,000 to $5,000 -- 


$775, 804 18, 283, 457 ; 82, 928, 720 
6,301,183 < 44,066,389 93,057,963 
11,637,014 1 80,695,149, 142,448,679 
11,602,681 76,593,344 : 130,240,648 
16,298,587 i 85,027,556 147,428,655 
12,423,481 1 55,766,236 95,680,064 
24, 007, 267 ' 86, 718, 157 136, 155, 916 
17,951,410 50,227,598 79,164,847 
20, 901, 911 ! 59, 349, 187 i 69, 834, 148 
51,487,356 109,424,999 88,885,249 


$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 


86, 587, 694 
92, 604, 423 
47,043,461 
45, 641, 005 


$150,000 to $300,000 -- 


$300,000 to $500,000 


$500,000 to $1,000,000 


$1,000,000 and over. 


49, 185, 085 






Total 


173, 386, 694 1 691, 492, 954 1, 127, 721, 835 


1,269,630,104 1.075. n.WfiSfi 









Income classes 



Tax 



1921 



1922 



1923 



1924 



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 



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



$246, 

27, 081, 

20, 729, 

47, 533, 

70, 387, 

123, 575, 

125, 697, 

144, 092, 

71, 337, 

98,810, 

43, 488, 

38, 559, 

49,517, 



636 

089 

737 

306 

912 

960 

249 i 

555 

246 

408 I 

227 

344 ; 

639 < 



$316, 602 

18, 252, 646 

16, 605, 972 

46, 048, 427 

54, 074, 735 

103, 109, 350 

103, 600, 750 

108, 878, 597 

55,719,390 

62, 104, 203 

31, 668, 552 

25, 498, 434 

35, 788, 475 



$145, 629 
10, 432, 394 
10, 207, 284 
26, 865, 387 
28, 827, 944 
78, 068, 669 
109,359,811 
136, 636, 004 
75, 677, 735 
92, 480, 898 
45, 771, 131 
42, 585, 301 
47, 207, 203 



719,387,106 1 861,057,308 1 661,666,133 

I 



7(M, 265, 390 



Income classes 




Tax 



1926 



1927 



Under $1,000 ' $68,557 

$1,000 to $2,000 1,704,087 

$2,000 to $3,000 ' 3,809,422 

$3,000 to $5,000 ; 8,326,214 

$5,000 to $10,000 : 19, 149, 177 

$10,000 to $25,000— 74,171,952 

$25,000 to $50,000 . 1 120,688,692 

$50,000 to $100,000 ! 147, 842, 780 

$100,000 to $150,000 79,471,792 

$150,000 to $300,000 : 103,058,819 

$300,000 to $500,000 ' 55.721,982 

$500,000 to $1,000,000 53, 674, 188 

$1,000,000 and over- 66,867,521 

Total 734, 555, 183 



$55, 538 

1, 761, 233 

4, 216, 702 

7, 245, 433 

20, 272, 195 

72, 464, 803 

112.796,680 

140, 946, 589 

77, 900, 137 

103, 997, 156 

55, 255, 627 

53, 665, 366 

81, 893, 331 



732, 470, 790 



1, 233, 658 

3, 970, 412 

6, 508, 177 

20, 664, 502 

74, 225, 906 

119,475,301 

156, 674, 952 

87, 397, 904 

123, 775, 837 

73, 750, 177 

64, 265, 391 

98, 657, 237 



830, 639, 434 



• Changes in the revenue acts affecting the comparability of statistical data from income tax returns of 
individuals are summarized on pp. 32-39. Distribution of income classes under $5,000 estimated, based 
on sample. (See p. l.) 



37722—29- 



-3 



28 



STATISTICS OF INCOME 



Individual returns, average amount of tax and average rate of tax by income classes 
calendar years 1916 to 1927 ^ 





1916 


1917 


1918 ' 1919 


Income classes 


Average 

tax 
per return 


Aver- 
age 
rate 

of tax 
(per 

cent) 


Average 

tax 
per return 


Aver- 
age 
rate 

of tax 
(per 

cent) 


Average 

tax 
per return 


-Aver- 
age 
rate 

of tax 
(per 

cent) 


Average 

tax 
per return 


Aver- 
age 
rate 

of tax 
(per 

cent) 


$1,000 to $2,000 






$9.90 

10.85 

32.60 

162. 80 

717.27 

2, 520. 26 

6, 835. 56 

16, 888. 62 

36, 948. 51 

89, 852. 59 

188,410.12 

776, 063. 82 


0.66 

.44 

.86 

2.41 

4.78 

7. .34 

10.04 

13.92 

18.27 

23.93 

27.63 

35. 65 


$17. 46 

23.66 

88.95 

291. 39 

1, 222. 01 

4, 563. 12 

14, 748. 76 

40, 576. 79 

89, 871. 89 

207, 237. 82 

392, 326. 67 

1, 326, 645. 51 


1. 19' $12. 83 

. 98' 18. 00 

2. 35, 64. 31 

4. 34 208. 59 

8.20, 1,014.45 

13. 32 4, 131. 44 

21. 69 13, 990. 81 

33. 68 39, 793. 93 

44. 641 87, 497. 50 

54. 77, 202, 425. 96 

58. 65j 403, 323. 45 

64. 65 1, 523, 492. 25 


0.87 


$2 000 to $3,000 






.74 


$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 

$1.50,000 to $300,000 

$300,000 to $.500,000 

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


$4.94 

41.85 

143. 88 

488. 86 

1, 559. 37 

4, 283. 96 

9, 851. 16 

25, 142. 03 

55, 590. 19 

249, 938. 62 


0.12 

.61 

.94 

1.41 

2.25 

3.48 

4.75 

6.60 

8.14 

11.09 


1.68 
3.10 
6.83 
12.13 
20.79 
33.12 
43.94 
54.08 
59.42 
64.87 


General average. 


396. 60 


2.75 


199. 11 


5.06 


254. 85 


7. 08 238. 08 


6.39 





1920 


1921 


1922 


1923 


Income classes 


Average 

tax 
per return 


Aver- 
age 
rate 

of tax 
(per 

cent) 


Average 

tax 
per return 


Aver- 
age 
rate 

of tax 
(per 

cent) 


Average 

tax 
per return 


.\ver- 
age 
rate 

of tax 
(per 

cent) 


Average 

tax 
per return 


Aver- 
a.-re 
rate 

of tax 
(per 

cent) 


Under $1,000 . . 






$0.43 

11.95 

9.32 

39.87 

194. 97 

958. 76 

3, 900. 71 

13, 274. 25 

38, 280. 95 

83, 215. 14 

196, 664. 38 

398, 604. 30 

1,496,177.43 


0.08 

.81 

.39 

1.05 

2.90 

6.48 

11.53 

19.87 

32.00 

42.14 

51.94 

58.70 

63.59 


$0.61 

10.96 

9.73 

39.94 

179. 85 

816. 60 

3, 542. 96 

12, 007. 71 

32, 859. 16 

74, 686. 63 

140, 738. 60 

239, 499. 03 

739, 069. 24 


0.10 

.75 

.40 

1.06 

2.66 

5.48 

10.40 

17.89 

27.42 

37.03 

37.27 

35.81 

35.02 


$0.86 

7.23 

6.72 

26.78 

139. 42 

606. 19 

2, 600. 94 

8, 743. 86 

23, 821. 89 

47, 735. 74 

96, 845. 72 

180, 839. 96 

483, 628. 04 


13 


$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 

$1,50,000 to $300,000 

$300,000 to $500,000 

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


$13. 80 

17.71 

62.44 

214. 92 

1, 002. 50 

4, 001. 90 

13, 538. 22 

39, 519. 71 

87, 116. 11 

196, 834. 56 

371, 065. 08 

1, 490, 457. 12 


0.91 

.74 

1.66 

3.19 

6.76 

11.80 

20.20 

32.61 

43.04 

52.67 

57.08 

63.81 


.49 

. 27 

]71 

2.04 

4.06 

7.67 

13.06 

19.85 

23.83 

25.42 

26.81 

23.53 


General average. 


148.08 


4. 53 107. 98 


3.67 


126. 86 4. 04 


85.95 


2.67 



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.... 
$1,50,000 to $300,000.... 
$300,000 to $.500,000.... 
$500,000 to $1,000,000.. 
$1,000,000 and over.... 

General average 



1924 



Average 

tax 
per return 



$0.42 

4.32 

4.83 

14.92 

65.92 

408. 27 

2, 323. 79 

8, 639. 10 

24, 090. 94 

49, 296. 85 

100, 155. 65 

175, 972. 32 

629,429.37 



95.56 



Aver- 
age 

rate of 
tax 
(per 

cent) 



0.06 

.29 

.19 

.39 

.96 

2.73 

0.84 

12.81 

20. 0-i 

24.69 

26.73 

20. 87 

30.27 



1925 



Average 

tax 
per return 



2.74 



$0.70 

1.59 

4.52 

6.2' 

38.02 

313. 26 

2, 020. 85 

7, 054. 24 

16, 699. 26 

31,976.06 

62, 468. 59 

112,054.6 

323,031.50 



Aver- 
age 

rate of 
tax 
(per 

cent) 



0.12 

.10 

.19 

.16 

.55 

2.09 

5.94 

10.42 

13.87 

15.73 

16.40 

16.39 

15.83 



176.11 3.35 



1926 



Average 

tax 
per return 



$0.46 

1.68 

5.03 

5.84 

36.16 

293. 70 

1, 962. 12 

6, 868. 74 

16, 490. 2f 

31, 832. 61 

61, 945. 77 

114,669.58 

354, 516. 58 



177. 00 



Aver- 
age 

rate of 
tax 
(per 

cent) 



0.08 

.10 

.21 

.15 

.52 

1.98 

5.77 

10.14 

13. 66 

15.72 

16.24 

16.88 

16. 56 



Average 

tax 
per return 



$.32 
1.24 

4.63] 

5.38 

36. 40 

294. 45| 

1,987.18 

6,940.81! 

16,612.41j 

31,958.641 

64, 636. 44 j 

115,377.72 

340, 197. 36 



Aver- 
age 

rate of 
tax 
(per 

cent) 



3.33 



202.52 



.06 

.07 

.19 

.14 

.53 

1.98 

5.82 

10.20 

13.74 

15.72 

17.1] 

16.99 

16.42 



3.68 



1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of 
individuals arc summarized on pp. 32-39. Distribution of income classes under $5,000 estimated, based 
on sample. (See p. 1.) 



STATISTICS OF INCOME 



29 



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32 STATISTICS OF INCOME 

CHANGES IN THE TAX LAWS AFFECTING THE COMPARABILITY 
OF STATISTICAL DATA FROM INCOME-TAX RETURNS OF INDI- 
VIDUALS 

The following tables, A, B, and C, show for citizens and residents 
of the United States the minimum income for which income-tax 
returns are required, the personal exemption, credits for dependents, 
and tax rates under the revenue acts of 1913 to 1928, inclusive. 

A. Individuals r£quired to file returns, personal exemption, 

credit for dependents, and normal tax rates under the 
revenue acts, 1913 to 1928, inclusive. 

B. Surtax rates under the revenue acts, 1913 to 1928, inclusive. 

C. Supplemental income taxes and tax credits under the reve- 

nue acts of 1917 to 1928, inclusive. 



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42. Normal Tax (l>i% of Item 38) 

43. Normal Tax (3% of Item 40) 

44. Normal Tax (5% of Item 41) 

45. Surtax on Item 18 (see Instruc- 


i 
1 




48. Balance (Item 46 minus 47) 

49. Adjustment for Capital Gain or Loss 

(12K% of Column 9, Schedule D). 

50. Total Tax (total of or difference be- 

tween Items 48 and 49) - 

51. Less Income Tax Paid at Source 

52. Income and Profits Taxes paid to a 

foreign country or U. S. possession. 

53. Balance of Tax (Item 50 minus 

Items 61 and 52)... 


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30. Total of Items 32, 33, 

37. Balance (Item 31 mini. 

38. Amount taxable at IV 

the first S4,000 of I 

39. Balance (Item 37 minu 

40. Ajnount taxable at 3 

the second $4,000 of 

41. Amount taxable at 

over 88,000 of Iten 




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stallmcnt shall be paid on 
be paid on or before June 

15, 1928, and the fourth inst 
mcnt is not paid on the date 

shall be paid upon notice ai 


< 
z 

00 


lilure to make and Sle a re 
for not more than one year 

the tax. 

making a false or fraudule 

not more than five years, 
c tax. 

y in tax. — Interest on dcficie 
assc.=5sed. or to the thirti.-th 

tion with the Hoard of Tax 
5 per cent of the amount 
ardof rules and regulations \ 
ciency if due to fraud. 


2 

H 
< 

Of 

2 

z 


Every person malting payments of sa 
s, or other fixed or determinable income 
, to a single person, a partnership, or a fie 
on, is required to make a true and ace 
rnal Revenue, showing the amount of sut 
he recipient. Forms 1096 and 1099, for r 
ed by any collector of internal revenue upo 
ring" the calendar year 1927 must be forrt 
enue. Sorting Section, Washington, IK C. 


& 


a 
.J 


The first ii 
aliment shall 
re September 

If any instaU 
he tax unpaid 




For willful £ 
mprisonnient 

le amount 01 

For willfully 
risonracnt for 
amount of th 

For deficienc 
deficiency is 
t to file a pet 

in addition 
ntional disreg 
mount of defi 


















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2 .S^ 




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ill 








2,720 
3,240 
3,800 
4,400 
6,040 
6,060 
7,860 
11,660 




1 


" 


$440 

480 

620 

560 

000 

640 

1.020 

1,800 

3,800 




"s 


= 


= :2-2S^«2g 1 




is 


$44, 000 
48, 000 
52, 000 
66, 000 
60, 000 
64, 000 
70,000 

80, oon 

100. 000 
100, 000+ 


's 

3 


1 = 1 


Q 




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80 

140 

220 

320 

440 

720 

1, 040 

1,400 

1,800 




1 


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16 000 
18,000 
20. 000 
22, 000 
24, 000 
28, 000 
32,000 
30. 000 
40.000 



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state the amount of dividends received 
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>-. rj o.ii' 






STATISTICS OF INCOME 



33 



A. — Individuals required to file returns, personal exemption, credit for dependents, 
and normal tax rates under the revenue acts 1913-1928, inchisive 

[Applicable to: Citizens and residents of the United States and taxable estates and trusts] 



Reve- 
nue 

act 



Appli- 
cable to 
incomes 
for the 
years 



1913 

1916 
1917 

1918 

1921 
1924 

1926 

1928 



Mar. 1 to 
Dec.31, 
1913; 
1914; 
and 
1915. 

1916 

1917 

1918 

,1919-20.. 
1921-23 6 

1924 

[1925 

1926 

[1927 

1928 



Individuals required to file 
returns 



Married and 

living with 

husband or 

wife 1 



Net 
income' 



Gross 
income 
regard- 
less of 
amount 
of net 
income 



Single, or mar- 
ried and not 
living with 
husband or 
.wife 



Net 
income 



$3, 000 

3,000 
2,000 

2,000 

2,000 

2,000 

2, 500 

• 3, 500 

3,500 



$5, 000 
5,000 

5,000 

5,000 



$3,000 

3,000 
1,000 

1,000 

1,000 

1,000 

1,000 
1,500 
1,500 



Gross 
income 
regard- 
less of 
amount 
of net 
income 



Personal exemption and 
credit for dependents 



Married 
and 

living 
with 
hus- 
band 

or wife 
or 

head of 

family < 



$5, 000 
5,000 

5,000 

5,000 



Single 

or 
married 
and 
not 
living 
with 
hus- 
band 
or wife ■• 



Credit 
for 
each 

depend- 
ent « 



$4, 000 $3, 000 



4,000 
2,000 

2,000 

2,000 

' 2, 500 

2.500 
3,500 



3,000 
1,000 

1,000 

1,000 

1,000 

1,000 
1,500 



3,500 I 1,500 



Net income subject 
to normal tax 2 



None. 

None. 
$200 

200 

200 

400 

400 
400 
400 



Nor- 
mal 
tax 



Rate 
per 
cent 



All 

All._ 

/First $2,000 

\Balance over $2,000.. 

(First $4,000 

I Balance over $4,000.. 

1 First $4,000 

I Balance over $4,000.. 

/First $4,000 

(Balance over $4,000.. 

First $4,000 

Second $4,000 

Balance over $8,000.. 

First $4,000 

Second $4,000 

Balance over $8,000.. 

(First $4,000_ 

■^Second $4,000.. 

iBalance over $8,000.. 



2 
2 
4 
6 
12 
4 
8 
4 
8 
2 
4 
6 

IH 
3 
5 

3 
5 



' Husband and wife each to file a return unless combined Income is included in joint return. 

2 Net income after deducting personal exemption, credit for dependents, dividends on stock of domestic 
corporations, and interest not wholly tax-exempt on U. S. obligations issued after Sept. 1, 1917. 

3 Net income means the excess of gross income over deductions as defined in the various revenue acts. 
Net income has been adjusted from time to time as follows: 

(a) Amortization of buildings, machinery, equipment or other facilities constructed or acquired on or 
after Apr. 6, 1917, for the production of articles contributing to the prosecution of the war, is in- 
cluded to a reasonable amount in business deductions for 1918, 1919, 1920, and 1921. 

(6) Contributions to charitable and scientific organizations, etc., not exceeding 15 per cent of the net 
income before deducting the contributions, are deducted for 1917 and subsequent years. For un- 
limited deduction of contributions see section 214, revenue acts of 1924 and 1926, and section 120, 
revenue act of 1928. 

(c) Losses sustained in transactions entered into for profit but not connected with business or trade are 

not deductible for 1913 to 1915, inclusive. For 1916 and 1917, such losses are deductible to the 
extent of the aggregate income from such transactions; for 1918 and subsequent years, such losses 
are wholly deductible, excepting that for 1924 and subsequent years the loss, if incurred through 
the sale of capital assets held for more than 2 years, is deductible from total tax, to the extent of 
12J-2 per cent of the loss. (See Table "C") 

(d) Net loss for prior year. The revenue act of 1918 provides, in the case of a net loss for any taxable 

year beginning after Oct. 31, 1918, and ending prior to Jan. 1, 1920, for the deduction of such loss 
from net income of the preceding year, a redetermination of taxes for the preceding year being 
made. If the net loss exceeds the net income for the preceding year the amount of such excess is 
to be deducted from the net income of the succeeding taxable year. For 1921 and subsequent 
years the revenue acts provide for net loss in any year beginning after Dec. 31, 1920, to be deducted 
from the net income of the succeeding taxable year and if such net loss exceeds the net income for 
the succeeding year, the amount of such excess is to be allowed in the next succeeding year. 

< No provision for head of family in revenue act of 1913. Exemption prorated for period Mar. 1, 1913 to 
Dec. 31, 1913. 

' Under 18 years of age or incapable of self-support because mentally or physically defective. 

« Tax for 1923 reduced 25 per cent by credit or refund under the revenue act of 1924. 

' For net incomes of $5,000 and over, personal exemption"" is $2,000. 



34 



STATISTICS OF INCOME 



NONRESIDENT ALIENS i (AND TAXABLE ESTATES AND TRUSTS FOR 
NONRESIDENT ALIENS) 



Revenue act of- 



1913 

1916 

1917 
1918 

1921 

1924 
1926 
1928 



Applicable to income for the 
year 



Personal exemption 



Mar. 1 to Dec. 31, 1913; 1914; 
1915. 
1916.. 

1917 

ri918 

\1919 and 1920 

fl921.. 

\1922 and 1923«.. 

1924 

1925, 1926, and 1927 

1928 



None 

$3,000 If single, $4,000 if 
married. 

None 

(3) 

ffl 

$1,000 

$1,000 

$1,000 

$1,500 

$1,500 



Credit for 
dependents 



None 
None 
None 

None 
W— . 
0)..- 
W— - 
W-- 



Normal 
tax rate ' 



Per cent 



»8 
«6 
»5 
«5 



• Required to file income-tax returns for all income derived from sources within the United States, regard- 
less of amount, unless total tax has been paid at source. 

2 All income in excess of personal exemption, credit for dependents, dividends on stock of domestic cor- 
porations, and interest not wholly tax exempt on United States obligations issued after Sept. 1, 1917, is 
subject to normal tax. 

' If country of which nonresident alien is a citizen either imposes no income tax or allows similar credit 
to citizens of the United States not residing within such foreign country, personal exemption ($1,000 if 
single, $2,000 if married) and credit for each dependent ($200) allowed only. 

< If nonresident alien is resident of contiguous country (Canada or Mexico), $400 credit for dependents 
allowed. 

• Alien residents of contiguous countries (Canada or Mexico) on net income attributable to compensa- 
tion for labor or personal services actually performed in the United States receive benefit of normal tax 
rate provided for United States citizens. 

8 Tax for 1923 reduced 25 per cent by credit or refund under the revenue act of 1924. 



STATISTICS OF INCOME 



35 



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36 



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38 



STATISTICS OF INCOME 



03 ■» 



&1 

CO 
I < 



a 



Tax credit for in- 
come and prof- 
its taxes paid 
to foreign coun- 
tries or United 
States posses- 
sions 1 


For 1917 and prior 
years, taxes 
paid to foreign 
countries or 
United States 
possessions 
were not al- 
lowed as a tax 
credit but were 
included in gen- 
eral deduc- 
tions. 


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income subject to 
tax for computation 
of credit 




Tax credit on capital net 
loss from sale of assets 
held more than 2 years 




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be o 

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excess-profits tax 


Salaries and income 
from business hav- 
ing no invested 
capital in excess 
of $C,000.» 
Not income from 
business having 
invested capital: 3 
Net income equal 
to 15 per cent of 
invested capital 
less deduction.* 
Net income in ex- 
cess of 15 per 
cent of invested 
capital but not 
in excess of 20 
per cent of in- 
vested capital. 
Net income in ex- 
cess of 20 per 
cent of invested 
capital but not 
in excess of 25 
per- cent of in- 
vested capital. 
Net income in ex- 
cess of 25 per 
cent of invested 
capital but not 
in excess of 33 
per cent of in- 
vested capital. 
Net income in ex- 
cess of 33 per 
cent of invested 
capital. 


Appli- 
cable to 
incomes 
for the 
years 


05 


( 




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STATISTICS OF INCOME 



39 



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40 



STATISTICS OF INCOME 



SUMMARY OP CORPORATION INCOME AND TAX BY YEARS 

Corporation returns, calendar years 1909 to 1927, showing total mimber, number and 
per cent reporting net income and no net income, and amount of net income and 
deficit.^ 





Number of returns 


Percent of total 














Inactive 










Year 




Report- 


Report- 


corpora- 


Report- 


Report- 


No 1 Net income 


Deficit 




Total 


ing 


ing 


tions no 


ing 


ing no 


income 








net 


no net 


income 


net 


net in- 


data 










income 


income 


data re- 
ported 


income 


come 


reported 






1909.. 


262, 490 


2 52, 498 


» 209, 992 




20 


80 




$3,590,000,000 




1910.- 


270, 202 


2 54, 040 


3 216, 162 




20 


80 


1 


3, 761, 000, 000 




1911.. 


288, 352 


2 55, 129 


3 233, 223 




19 


81 


1 


3, 503, 000, 000 


, Not avail- 
able. 


1912.. 


305, 336 


2 61,116 


3 244, 220 




20 


80 




4,1,51,000,000 


1913.. 


316, 909 


188, 866 


128, 043 




60 


40 




4, 714, 000, 000 


1914.. 


< 299, 445 


174, 205 


125, 240 




58 


42 




3, 940, 000, 000 




1915.- 


* 366, 443 


190, 911 


175, 532 




52 


48 


1 


5, 310, 000, 000 




1916.. 


341, 253 


206, 984 


134, 269 




61 


39 




8. 706, 000, 000 


$657, 000, 000 


1917-- 


351, 426 


232, 079 


119, 347 


Ino data 
[available. 


66 


34 


INo data 


10.730,000,000 


630, 000, 000 


1918.. 


317, 579 


202, 061 


115,518 


64 


36 


available. 


8, 362, 000, 000 


690, 000, 000 


1919- . 


320, 198 


209, 634 


110,564 




65 


35 




9, 412, 000, 000 


996, 000, 000 


1920.. 


345, 595 


203, 233 


142, 362 




59 


41 




7, 903, 000, 000 


2, 029, 000, 000 


1921.. 


356, 397 


171, 239 


185, 158 




48 


52 




4, 336, 000, 000 


3, 878, 000, 000 


1922.- 


382, 883 


212, 535 


170, 348 




56 


44 




6, 964, 000, 000 


2, 194, 000, 000 


1923- - 


398, 933 


233, 339 


165, 594 




58 


42 




8, 322, 000, 000 


2, 014, 000, 000 


1924- - 


417, 421 


236, 389 


181,032 




57 


43 




7, 587, 000, 000 


2, 224, 000, 000 


1925 -. 


430. 072 


252, 334 


177,738 




59 


41 




9, 584, 000, 000 


1, 963, 000, 000 


1926-- 


455, 320 


258, 134 


197, 186 




57 


43 




9, 673, 000, 000 


2, 169, 000, 000 


1927- - 


475, 031 


259, 849 


165, 826 


49, 356 


55 


35 


10 


8, 982, 000, 000 


2, 472, 000, 000 



1 Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of 
corporations are summarized on pp. 43-45. 1909-1915 includes to a limited extent additions made by 
audit and delinquent returns filed. Fiscal and fractional (part year) returns are included. 

2 Returns showing net income in excess of $5,000 exemption. 

3 Returns showing net income not in excess of $5, 000 exemption, or deficit. 

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

Income and profits taxes in corporation returns, calendar years 1913 to 1927 ' 





Tax 


Year 


Income tax 


War-profits and 
excess-profits tax 


Total tax 


1913 


2 $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 

881, 549, 546 

1, 170, 331, 206 

1, 229, 797, 243 

1, 130, 674, 128 




2 $43, 127, 740 


1914 




39, 144, 532 


1915 - 




56, 993, 657 


1916 . 




171,805,150 


1917 


$1, 638, 747, 740 

2, 505, 565, 939 

1,431,805,690 

988, 726, 351 

335.131,811 

3 8,466,114 


2, 142, 445, 769 


1918 


3, 158, 764, 422 


1919 


2, 175, 341, 578 


1920 


1, 625, 234, 643 


1921 


701, 575, 432 


1922 


783, 776, 268 


1923 


937, 106, 798 


1924 .. . 




881, 549, 546 


1925 




1,170,331,206 


1926.. 




1, 229, 797, 243 


1927 




1, 130, 674, 128 









1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of 
corporations are summarized on pp. 43-45. 1909^1915 includes to a limited extent additions made by 
audit and delin(iuent returns filed. Fiscal year returns are included. Amounts shown for 1913-liU."i, 
inclusive, are receipts for fiscal year ended June 30, immediately following as shown in annual reports of 
Commissioner of Internal Hevenue, which receipts include fines, penalties, additional assessments, etc., 
1916 and subsequent years tax is amount reported on returns. 

2 Includes excise tax, $10,671,077, act of Aug. 5, 1909. 

3 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. 



STATISTICS OF INCOME 



41 



Corporation returns— Distribution of number of returns, net income, and deficit, by 
size of net income and deficit for all corporations for years 1918 to 1927, inclusive ' 





1918 


1919 


1920 


Distribution 


Number 

of 
returns 


Amount 


Number: 

of Amount 
returns 


Number 

of 
returns 


Amount 


Returns showing net income: 
Size of net income— 

Under $2,000 


68, 973 
49, 397 
29. 780 


$55, 281, 461 
162, 073, 156 
213, 305, 243 

800, 570, 917 

507, 215, 825 
838, 508, 564 
713, 779, 767 
815, 090, 903 

1, 701, 416, 343 

2, 554, 269, 070 







75, 905 


$65, 835, 628 


$2 000 to $5 000 




46, 868 
27, 615 


151, 338, 556 


$5 000 to $10 000 




194, 776, 140 


$10,000 to $25.000 -.|\ „ f.ro 

$25,000 to $50,000 ;/ •^''"^'^ 

$50 000 to $100,000 7.224 


1 


35,994 

7,092 
5,497 
2,124 
1,142 
836 
160 


786, 538, 508 




496, 550, 045 


$100 000 to .$250 000 


5,383 

2,054 

1,171 

846 

180 




851, 989, 198 


$250,000 to $500,000 

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




737, 217, 126 


i 


788, 372, 009 


j 


1, 626, 705, 255 


j 


2, 203, 332, 348 






Total for returns 
showing net in- 
come 


202,061 


8,361,511,249 


209, 634 $9, 411, 418, 458 


203, 233 


7, 902, 654, 813 


Returns showing no net income: 
Size of deficit— 
Under $25 000 






i 




$25 000 to $100 000 










$1 00 000 to $500 000 






' . i 




$500 000 to $1 000 000 




-----,- 1 




$1 000 000 to $2 000 000 ! 




1 




$2000000 to $3 000,000 ' 




1 


$3000000 to $4,000,000 i 










$4'000'000 to $5,000,000 1 






1 




$5000 000 and over 1 






















Total for returns 
showing no net in- 
come 


115, 518 


689, 772, 361 


110,564 


995, 646, 241 


142,362 


2, 029, 423, 744 


Grand total— net in- 
come less deficit 


317,579 7,671,738,888 


320, 198 


8, 415, 872, 217 


345, 595 


5, 873, 231, 069 





1921 


1922 


1923 


Distribution 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Number 

of 
returns 


Amount 


Returns showing net income: 

Size of net income— 

Under $2 000 


75, 451 
40, 402 
20, 134 

} 25, 327 

4,595 

3,108 

1,136 

555 

461 

70 


$61, 895, 581 
124, 049, 405 
142, 168, 065 

547,473,491 

320, 442, 399 
478, 376, 439 
391,713,873 
380,316,893 
918, 041, 802 
971, 569, 865 


92, 259 
43, 502 
24, 787 

35,811 

7,312 
5,114 
1,889 
1,016 
725 
120 


$86, 729, 211 
137, 791, 967 
174, 308, 283 

767, 133, 959 

512, 069, 921 
791, 272, 098 
658, 842, 334 
708,997,233 
1, 444, 773, 281 
1,681,892,856 


99, 240 
48, 269 
27, 602 

39, 764 

8,258 
5,942 
2,149 
1,089 
858 
168 


$87, 992, 887 


$2,000 to $5,000 


153, 069, 832 


$5,000 to $10.000 

$10,000 to $25,000 

$25,000 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 


199, 336, 286 

891, 426, 019 

577, 435, 489 
923, 065, 165 
745, 679, 327 
752, 853, 087 
1,695,716,712 
2, 294, 954, 330 


Total for returns 
showing net in- 
come 


171, 239 


4, 336, 047, 813 


212, 535 


6, 963, 811, 143 


233,339 


8, 321, 529, 134 


Returns showing no net income:! 
Size of deficit— 

TTnrlpr V)', OflO 




































































































j 


$5,000,000 and over 






'"" 1 1 


Total for returns 
showing no net in- 
come. 


185, 158 


3, 878, 219, 134 


170, 348 


2, 193, 776, 356 


165, 594 


2, 013, 554, 987 


Grand total— net in- 
come less deficit — 


356, 397 


457, 828, 679 


382, 883 


4,770,034,787 


398, 933 


6, 307, 974, 147 



1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of 
corporations are summarized on pp. 43-45. Fiscal year returns are included. 



42 



STATISTICS OF INCOME 



Corporation returns — Distribution of number of returns, net income, and deficit, by 
size of net income and deficit for all corporations for years 1918 to 1927, inclusive — 
Continued 



■Oistribution 



Returns showing net income: 
Size of net income— 

Under $2,000 

$2,000 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 $250,000 

$250,000 to $500,000 

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



Total for returns 
showing net in- 
come 



1924 



Number 

of 
returns 



105, 135 
49, 050 
26, 090 

\ 39,411 

7,857 

5,200 

1,793 

952 

739 

162 



236, 389 



Returns showing no net income- 
Size of deficit— 

Under $25,000 

$25,000 to $100,000 

$100,000 to $500,000 

$500,000 to $1,000.000_-.. 
$1,000,000 to $2,000,000.. 
$2,000,000 to $3,000,000.. 
$3,000,000 to $4,000,000-. 
$4,000,000 to $5,000,000.. 
$5,000,000 and over 



Total for returns 
showing no net in- 
come... 



Grand total— net in- 
come less deficit 



181, 032 



417, 421 



Amount 



Number 

of 
returns 



$92, 757, 850 
154, 696, 040 
192, 682, 420 

858, 279, 429 

546, 492, 107 
800, 400, 960 
620, 791, 551 
662, 504, 898 
1, 447, 837, 353 
2, 210, 209, 684 



108, 447 

51, 334 

29, 067 

' 29, 533 

I 13,965 

9,249 

6,270 

2,200 

1,156 

917 

196 



$96, 859, 748 
162, 780, 292 
207, 812, 825 
477, 066, 018 
498, 304, 439 
646, 218, 517 
966, 671, 837 
765, 259, 354 
788, 857, 128 
1, 876, 242, 787 
3, 097, 610, 752 



7, 586, 652, 292 252, 334 | 9, 583, 683, 697 



2, 223, 925, 993 



)5, 909 


507, 429, 985 


8,565 


401, 080, 214 


2,876 


486, 586, 356 


241 


171,006,631 


81 


111,694,991 


28 


67, 150, 838 


15 


55, 984, 630 


7 


31, 018, 188 


16 


130,676,262 



1926 



Number 

of 
returns 



118,092 

50, 918 

28,363 

26, 463 

15, 250 

8,748 

5,966 

2, 137 

1,100 

883 

214 



Amount 



$104, 
160, 
201, 
424, 
505, 
612, 
917, 
749, 
759, 
1, 769, 
3, 468, 



121,718 
215,419 
434, 466 
743, 533 
981, 193 
009, 482 
880, 867 
611,283 
354, 667 
642,841 
407, 420 



258, 134 9, 673, 402, 889 



183, 538 

10, 630 

2,619 

251 

94 

28 

12 

6 



177,738 I 1,962,628,095 



197, 186 



622, 156, 073 

497, 909, 273 

520, 867, 843 

178, 364, 712 

124, 482, 493 

66, 305, 016 

41,221,059 

26, 887, 189 

90, 516, 644 



2, 168, 710, 302 



5,362,726,299 430,072 I 7,621,055,602 



455, 320 



7, 504, 692, 587 





1927 


Distribution 


1927 


Distribution 


Num- 
ber of 
returns 


Amount 


Num- 
ber of 
returns 


Amount 


Size of net income: 

Under $1 000 


70, 299 
52, 044 
26, 470 
15 048 


$27, 806, 395 

79, 589 268 

64, 351, 482 

52, 633, 692 

44, 367. 754 

197, 100, 206 

137, 633, 806 

165, 701, 312 

140, 165. 752 

447, 199, 459 

580,109,267 

901, 979, 956 

714, 494, 467 

78S,8i 0,764 

1,700,282,717 

2,938,777,864 


Size of deficit: 

Under $1,000.... 


49, 199 

23, 543 

15, 379 

11,321 

8,333 

23, 198 

10, 118 

5,633 

3.776 

7,863 

4, 019 

2,327 

654 

257 

188 

18 


$22,260,980 


$1 000 to $2 000 


$1,000 to $2,000 


35,201,966 


$2*000 to $3 000 


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


38, 056, 867 


$3 000 to $4 000 


.$3,000 to $4,000 


39, 367, 959 


$4 000 to $5 000 


0,914 


$4,000 to $5,000 


37,228,992 


$5 000 to $10 000 


27, 690 
11,387 
9,912 


,$5,000 to $10,000 


166, 072, 281 


$10 000 to $15 000 


$10,000 to $15,000 


125,106,434 


$15 000 to $20,000 


$15,000 to $20,000 


98, 12,5. 977 


$20 000 to $25,000 


6,217 
12 518 


$20,000 to $25,000 


85, 380, 525 


$25 000 to .$50 000 


$25,000 to $50,000 


273, 897, 401 


$50 000 to $100 000 


8,299 
5,823 
2,047 
1, 139 

855 
187 


$50,000 to $100,000 


277, 499, 065 


$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... 


$100,000 to $250,000- 

$250,000 to $500,000 

$500,000 to $1,000,000 

$1,000,000 to $6,000,000 

$5,000,000 and over 

Total foi returns show- 
ing no net income 

Inactive corporations 
no income data re- 


351, 234, 547 
225, 694, 160 
176, 554, 346 
351, 194, 669 
168. 863, 207 


Total for returns show- 
ing net income 


259. 849 


8,981,884,261 


165, 826 
49, 356 


2,471,739,376 




Grand total— net in- 
come less deficit 






475, 031 


6,510,144,885 




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46 



STATISTICS OP IN"COME 



INCOME AND PROFITS TAXES PAID FOREIGN COUNTRIES OR POS- 
SESSIONS OF THE UNITED STATES 

The amounts reported by individuals and corporations for income 
and profits taxes paid foreign countries or possessions of the United 
States are shown below. These amounts are tax credits and should 
be deducted from the net tax shown in the various tables in the report 
to arrive at the tax payable to the United States. 

Income and profits taxes paid foreign countries 



Year 


Individual 
returns 


Corporation 
returns 


1925 


$1, 987, 285 
2, 622, 246 
2, 297, 852 


$20, 139, 995 


1926.. 


21, 653, 994 


1927 


24,236,955 





ESTATE-TAX RETURNS 

The following tables are compiled from estate-tax returns filed with 
the bureau in the 12 months ending December 31, 1928, as distin- 
guished from the number of estates of persons who died within the 
period, the returns not being due until one year after the date of 
death, and under certain conditions further extensions of time are 
granted for filing the returns. 

The tax is not imposed 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 bene- 
ficiary 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 defined by statute includes transfers made in 
contemplation of death or intended to take effect at or after death. 

The net estate is the amount of the gross estate less the sum of 
authorized deductions, and in the case of resident decedents a specific 
exemption of $100,000 for individuals who died on or after February 
26, 1926, the date the revenue act of 1926 went into effect. Estate 
tax returns filed under the revenue act of 1926 are allowed a tax credit 
not to exceed 80 per cent of the total Federal estate tax for estate, 
inheritance, legacy, or succession tax made to any of the several 
States, Territories, or the District of Columbia. Under the previous 
revenue acts the specific exemption was S50,000, and under the 
revenue act of 1924 (effective June 2, 1924) the tax credit for estate, 
inheritance, legacy, or succession taxes made to any of the several 
States, Territories, or District of Columbia was limited to 25 per 
cent of the total Federal estate tax. Prior to the revenue act of 1924 
this tax credit was not allowed. For statistical purposes the returns 
are distributed into classes on the size of the net estate corresponding 
to the successive brackets specified in the revenue act of 1926. 

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 payments may be made at a later date than the 
filing of the return, and for the further reason that field investigation 



STATISTICS OF INCOME 47 

and office audit may disclose deficiency taxes or excess payments 
which are not reflected in these tables. 

Table 1 shows for the returns of estates of resident decedents, dis- 
tributed by size of net estate, the number of returns, number subject 
to tax and number not subject to tax, form of property owned by the 
decedent at the time of death, nature of deductions entered in the 
returns under the provisions of the law, net taxable estate, total tax, 
tax credit, and net tax after deducting tax credit. 

Table 2 distributes the returns of estates of resident decedents by 
States and Territories. It shows the total number of returns and 
aggregate gross estate, net estate, deductions, total tax, tax credit, 
and net tax after deducting tax credit, as well as the distribution by 
estates subject to tax and those not subject to tax. 

Table 2-A shows the same distribution as Table 2 for estates of 
resident decedents whose date of death was after February 26, 1926. 
(Taxed under revenue act of 1926.) 

Table 2-B shows the same distribution as Table 2 for estates of 
resident decedents whose date of death was after June 2, 1924, and 
prior to Februarj^ 26, 1926. (Taxed under revenue act of 1924.) 

Table 2-C shows the same distribution as Table 2 for estates of 
resident decedents whose date of death w^as prior to June 2, 1924. 
(Taxed under revenue acts in force prior to the revenue act of 1924.) 

Table 3 shows returns of estates of resident decedents distributed by 
size of net estate, giving the number of returns, gross and net estate, 
deductions, total tax, tax credit, and net tax after deducting tax credit. 

Table 4 shows the returns of estates of nonresident decedents dis- 
tributed by the size of the net estate, the situs of which is in the 
United States, giving the number of returns, gross and net estate in 
the United States, tax, tax credit, and net tax after deducting tax 
credit. 



48 



STATISTICS OF INCOME 



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STATISTICS OF INCOME 



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ower of appointment or general 
power of deed made in contem- 

jjlation of death 

roperty from an estate taxed with- 
in 5 years; vaiue at date of death 
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d 


aj i i-c a, i 
1 i||l^ 


c: I 1 

1 i ; 

03 1 ' 


i 


estate 

for payments of estate, 
■e, legacy, or succession 
ally made to any of the 
Itates, Territories, or 

f Columbia ' 

ir deducting tax credit. . 


1 




e p. 

li 

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and adi 
ses 

inpaid mor 
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1 5 years; v: 
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bIc, public, 

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exemption 


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50 



STATISTICS OF INCOME 



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CO 


CO 


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fea 
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J 


ment bonds 

exempt 

X -exempt... 
icipal bond 


; I 


1 ^ 
1 




1 


etc. 

2 years prii 

t or gener 
n contempl 

taxed with 
e of death 










a 


; 


a 
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a ; 


1 c 

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1 c 
















o 


1 




a X te a 


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\^_ 




CS 


Mortgages, notes, cash. 

Insurance 

Miscellaneous property 
Transfers made within 

to date of death 

Power of appoint men 
power of deed made i 

tion of death 

Property from an estate 
5 years; value at dat 
present decedent 









3 
2 


a 

5 


Is 

ftc3 


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a 
1 
1 


eral Gove 
Whollv t! 
Partially 
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a to 



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STATISTICS OF INCOME 



51 



— irt CS 































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t- oocs 


40 TJ- 












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^^ 100 




CCrfl 






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UN 




' '.2 
1 1« 


a 


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il 


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c3 


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uction: 
exemption, 
nd adminis 

paid mortg 
from an es 


in 5 years, valu 
ous decedent's 
able, public, a 

osts 

c exemption... 


d 
a 


tate 

payments 
egacy, or 
y made to 
es, Tcrritor 

mbia ' 

educting ta 


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'3 


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3 


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52 



STATISTICS OF INCOME 











h* 


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L-JO 


»o 


lO 1 lOOO t t 


o 






1 

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o ° 






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l^O Tj^CO 


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11-^11 


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date 
r ot di 

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1 1 1 












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til M^i i 


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.2 




bonds and s 
vernment bo 
tax-exempt, 
y tax-exemp 
municipal 

)nds 


' t- 


o 


. 1 1 Co3 1 '* " 


' KD "S 












18 


w 


III J- 1 ,— 0? 1 

, , , w a> i^-o 1 


1 ^ - 








1 

'B 
.a 
p 




i.9 

M O 

■o o 
o " 


5 
p 


ash, etc- 

erty 

hin 2 yeai 
ent or gen 
of death, 
state taxt 
f present - 

ss estate^ 


Nature of deduction: 

Insuiance exemption 

Funeral and administrat 
Debts, unpaid mortgage; 






1 

1 






lents in 
eral Go 
M'holly 
Partiall 
e and 
empt... 
other b( 


;2« 


o 


ortgages, notes, c 

surance 

iseellaneous prop 
ansfers made wit 
iwer of appointmi 
n contemplation 
operty from an e 
it date of death o 

Total gro 








1m 


Investm 
Fed 

Stat 

ex 

Alli 










'z 




o 








SoSbi£"fc " 





STATISTICS OF INCOME 



53 



' I 1 




i i i i 


1 .^ Q 




OOtO Cq Tt« 


iOJO 




r^ C5 -rr 10 


■ MO 


CO 


-aio cot^ 


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0" 

C5 


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01 'jO cs to 


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10 


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to 


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C-) 


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tg 


^0 00<N 




r3< .-< C^ 00 




r5 


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Imo" 


»c 


ss ss 


.oco 


Tt- 


|C«5 (M 




to Tj^ 05 Ttt 










cq 


00<M rt 


lOO 


~o" 




30 




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oo 


10 




rco" 


(^f 


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xo 





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CO 


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1 o c 


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— H to "<1< 








1 r-^ 




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to 


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ccc-1 to 




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. , 1 1 


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will 1 


' ' ??•« c« : 


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1 > C^ .t^ .^ I 


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1 1 .ti ° 1 


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o 3-5: 


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lis : S 


S £ G ■ C 


y from an 
at date of p: 
ble, public, 
exemption. 

otal deducti 


' ' m-"c.S 


l§.^« ^ 


© 1 tS ^ ^ (I* 


"T" ] -iJ OS CO 2i 


till 


^-5t« «^ 


C^ w X 




^S X I- 05 -w 




c:J C M » 






ZlrnE- Z. 






54 



STATISTICS OF INCOME 



so » 



5 s; 



E '- 



i^a" 



Eh» 



03 a> 
C3 03 






•:3 S ' w 



Tt<c*»r^O'--co»ocOMcOGOcooo«— iiooicccoc<iiccr)t^r-h->— iQOf-Ncoooiooioo 



3 O -^ --H (N CO CO O •■ 



300t---^ooi'— 'OOccc>i.-H»ccocooaiaicoocor-co 



-oc^oiooocftoocD'-too-^r^-^r^cocs^t^oyr^ai'-Hcocotc.-HOQOcoooiO'-t 



CO «o oa r- u:: c 



i-ToO 0"c0 lO^iM*" ■"-Tr-ro't^TjH" CO n C^':0 05l>^ '^ 



^-•c^cotccoot--»otO'-<c^l00ol>•aoco^-•osco^-.o«D^--occci<:Dcoc•loc;Tt^Ci'-^ 



oo:iCOO^r^c^'-toooao-rt'Oior^O(NTt'-^'*coc^rcc^c^icDO-<T*io-t'oor^c 



f-nr-C^CO "^lOd lOCDOOC^iOC^ ocococo «o 



CCOC0O>C0»-(00N»Oi0(Dr^CCC0C0-^«DCi0uilG0I:^t^CDC0iOU:>(NOC0»OC000C^O 



I-l t^ .-I Tjl 1-t Tj< l-H 



OlOt^C^COr-H COOCOW O <N .-H t- 



Oi»ooc^icirort<ocj'^r^cDt~-»ccooco»0'Ooocc»OTt^cDi^oas»ocir^o;ciooc<i 



cO'-Hascor-'^fCi- 



> lO t^ O (N -^J^ C ' 






• OCCDOCOIMO .-'ic-^t-'-^'-'OCOOiOcDiCcoroOCrO'— 'lO-^OOt^t- 



CO OC' -— ' o -^ -— « 



)CCC^»CI--rf<t--i— 'OO^DCOr-C^O^C^iOi-H 



—> CO rf* CI 



CO CC CO --H o 



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■' — "t'-coooO'^coiccoiMooGOOCsai'-'r-ocS'— ''Oi-ci^'-'ocoo 



.-. i^ lo r^ ^ 00 a: ^ 



C0i-'i0t^0lOr--"*^iOOrHC0CCCDa:0i0lO00O<Mi0OOG0'M CRO'-(»OCO(MOi 
1— (iOO^00C0r>-C0t^t^ CD'*OTt<OiC^l^t^'-^OOiO(M'<f'^CO rj^Ol •^■^Cat-t 



^- coc*^iro»o 



ICCOC^ .-H »-i CO C^ -:*< CO N 1-1 



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CJlCCGOCXJOcOCOOCC-Ht^COC^OOC^rOCOt-HiCh-fOrPaiCOasiOC^ICDGiaiC^OTj^C 
^010(NCOcOO'-iGCt^r-'^0;OCOOI^OOOSGOTt*'^01CCi-iOGO^*0<N1^00^-> 

o CO c^ tc" 1^ r^ rx --H iC o c<f t^r po r-T CO c^ 



(MCO'Cr-^GOtNOl'^'OOi G0r^C0Ot^t^'^0:^t^CSi0^t^C0(NOO COOSCC'^J* 



I 1— ( t^ o O t^ 



CO^CO-— «C^T— lOOGOOOCOCC 



Tj^ i-( r^ 00 i-H ' 



lOcooococofO-^t-^ocooo-^'-'oO'— 'CS!roCih-cocDrfC^r-r-cst^»coooGCcc--* 
eo^OTt^r-Hcc-— 'Occt— <c^»-HcO'-H'^cocC'Tt'ocO"^coc^O(NaiTt<'-tcoco»OTt'OC*^co 

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Sc^f— 'co--<ior^coO'— "CO-— t.-H'^t-T-'aicD^^t-cir^TfOTf'Mroccoc^c^QOicto 
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f-roTt-rcs^c^^oo ocTol" o CO '-^'O oCco c^c^T-^oTcT'-H i--r<N CO c^'co co i-T .-Ted" 

CO -rf 1-1 C^ CO >-H ■«*< i-H i-H ^ (N M CO *C f-1 Ol Tj* 1-H t^ 

.-i ,-H 1-H CD 



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cm' o^ ^ ■«:)? oT r^ 00 cT o ^" CO t^ cc CO o err irf r^*" ri- u':r L-f uo 

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-— ii-icoco»0'tt<0(N--i cocO'—l-'C: C0ti»C'OC:O<NOCMI 



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Tf o r^ -rj^ CM CO ? — - — -" " ^ ^ ^ —..-.* .^ — — - — . -^, ,« ,™ -A. ^- .« ,— 

•-H C> ■* CO Oi 00 c 



5oo-^coo;CMc»coa:Tt*i— tGOOTrr-Oia-vCOoor-coGT'CO^ooooi'-Hicoicoooco 

i— iCOOiCOOOOOCOiOCCOi'-HOl-^r^'— '-^OCOOCOCDOO-^OO-— 'COOOOt^O-^ 
DOOO'^cOOCOCDOlOOt^'-'COCOOiOiOOOOOCOCOTpOO'-'TrOJ-^Oh-CS 

f CO cDod CO gTotjT TjJcl'c^c*^'od'c4't-^t^»o~oocr-<}^r^Tj^'^^o'or oo cs ^ 



(Ni-tt^i-HCOiOCO C^oOC^'-H.-ii-ii-ICOOlOi'-' 



05 --» 



■^irDiOi-l'-:t*b-i000ONi0i-t0sn«^C0O'0C^t^C^O00r-'<**01C0OC0'^i— <OOCO 



f-HOO-^COtNCDOOt-^' 



CO 00 05 CO CD -^ CO O ^ 00 CO --H I^- 1— I »0 tJ< CS 



■^ai»OCOCO'"*<OiCO<N»-iCOOOCSI.-tC^CO(NCOiiOOr^t 



300'-htJ*.-'C^00tJ<O^iO 



—tciocioicocooiGorocO'— <c^cor^oics-^-^coiOC^»ococft05t^OiO:cO'— <ai*oo 

OTt<CO'^C^OOlC^COt^COC005GOiOiOI>-a;0-^t^C^)TfiOOCO»CCOC^C50iC^OiOS 

o co" r^ 'TtT CO T}^ -4" Tt^ CO of r-T oo" CO 00 od" >o oT CO Tf*' od" 1-h" o ^^ o 

OCOOOOOC^— 'COOC^asCOr--CDi-HOCOiOOCD0050r^CSr^COC^t 



CO Oi 
CDOO 

•-r us' 00 CD' M" OO O" ■^ C^ lO t-^" Os" od' f-n" u5" CO lO' 00 OO 1-^ ^5" CO 



00 <-H »-« 00 



lOfCCD'TfOOcDCOi-HOCOTPCSlOOOCDOC 



D CD M OO O ■«4« C 
H i-H 00 r-» Tj* CC C 



COCOCOi-<M.-Hi-l'ei*.-iO<M 



S-S;^' 



.-1 o ^ 



t^iO'-^OOOOCOOuOt^'-HOOCMr^h-t^COCOl^'OOit^'^COOlTt^iOOC-OsOSOOCflCC 

CS CO CO --' CS 00 CO 00 i-H .-« CO Tji CO 00 OS lO '^ CO C^ ^ 00 (N "^ '-' 00 lO en CD '-H i-l r^ 
CO W r-l O — ' ^ rHtOC^ (N CO lO-H CO 






: 03 o o 

5COO 



go 03.2:3 

— -S'S o ^ 
» "^ a. c9 



lg 



■O 3 

9 3-3«S 



03 03 



03 2 
3B«5 



C3 Q, 

i, -T- . , - ■ t t?l '• ;_ o] i^ 

^:s'2 g '^ " o,22l2'^;z;SSw« '^ « » o « o oj^ 



STATISTICS OF INCOME 



55 



00'— 'OCDCOOCOOt^CD'-HGCl— iCifO 

r>-r-).— i.-<coocsi-»fcoQOTrc:ooccGO 






■^•-HiOCCCT!'— tCOCDcCtOOCi 
iO--HOOi-Hroi£)»OOCSOiC^ 



-H ?Ort 



C^OO'— 'C^OllM'— i-^t^C^'rfCO'— 'OOC^ 



00 Oi 00 O -— I Oi rt* C 



5 »o CO r-- o lO 



cooc^ot^ait^ooc^rrcocoTjHt-Hi--. 



<N O- 1— I CO t^ --H I 



• ?CTf*ooas-*QOoo 






ClOQO^OOir-tOCCCO'^^OCOlOCO 






W W t-H N 



COOOOSOOOOrJ^CNOC-H-^Nt^t^CCtrO 

rroot^cM^QC(Nc:co-^oor^cco 

CCCOaSCi-— 'Oil— 'O^OOCOOCOi— 105 



-H00C0(NC0iOC0O(N*O00Tf"t^I:^O 



i-hC^UMi— (C^OO00CSC3CiO00<-<t^ 



^ lO 05 CO C^ CD CO 



'-'.-Hi— toor-cscooiif^cc-^ocDtCi-H 
o lo CO CO (N cs .-H -^ c» -H r^ Tji r^ o 



Tt^O.— "CiOTpC^COCO"'?''— it>-io-^o 

lor^iC'-HC^it'-ccTfcoo'OtoiC'^tc 



»>)O»0^OCJCC::cDt-(MC0rfCC(N<M 



iCO:cCTfTti(N(M<N 



r-c^oo O-^ 



CC (M 1-H <N <N I-" CD i-H 



iOCDCO.-iOO;CDOCO»00(N01COCC 

oco.— •cO"^i--cS'<*'a'joocoocZ'CO»c 

OiOOCOt^lOCCOOJO:»OCCi— «t^«— '00 



lOOr^'-HOOCCiO'— 'COIMO-^COC^O 
■<rOC''— iCCfM-sfiOCDGOCOt-.-'C^c/DCO 

iccjrioooo;.— iCDcou^cor^cacD-^-^ 



lO lO CD Ol ■—'.--' O"- » 



cc a: CO »o »o oi 



cooQi— <r--O5O:cccoQ0cccDC^cce^(r* 

(NOOOt^CCCNO-^t^OOCO(MO'-'Cb 
•-(OlCOiOCO-OTfLQCO-^CSCOOCDTt* 



OlOOiOOOCiCO'C'-H.— I— .1 



cocDOO"^i— "TfcoC:- 



^'-HCicDcD^'^CJOl^ 



'■^^lOlCC^CC^OiOC.-tCOO'^'CTt^rH 



CC-<*<'<:J*0CO:00OSCDtP00CO"^(N0Cw 

<M'<tCior^oc^»ot^cDr-<csi-Hr-{N 

Ot^cDCOCOt---^^CDOCDi— "»Ct--CO 



iOO*NOt^COOCOiO-rt"iOC1CCt^04 

t^or-ooOoot^»c-^o:.— icocoooco 

OOCDCOCOOiCtMCOOcOrOOJC^CC'O 



Ol.-<»0(MiONC5'^CSCDOO.— lOCC 



OOOt-^iO'— 'COiNt-'-NCSaiCOCOCDCD 
CCCO'-HCOCNi-t^C^i-tCSCOCOCOOS 



r^oo 

I^cD 

OO —t 
OiQC 



(N'OOOOOOO'—'OOOCOCOCO 

■^t^i— losot— OiCDot--oioooor- 
'^ — — iior-r-.cso3iooit--o;ooo 



- -COCOiOOOCOOOlCS-^CD.-'CDCO 
OO'— 'C^CSiOO'-'Tf'OOOSiCCOCO'MOOO 
'-^'-^— GO"^CD"^iOcCC^OCOCD»Ot^ 



OO'^CDC^u^'MClt^ 



Tf" CO -'J' ' 



(MOO»OOOTfOt^»rtCOOCOCO.-HO> 



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^ O "!^ - - * 



a a 
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53 



STATISTICS OF IISTCOME 



.■^ H 



S ^- 



^■5-0 



^ O) 









ccto-^TreoooMTt-TfHrfoc^Cicocio-Hr-ioi^ooair-oo-^QOOir^'-tc^or- 
r^'^oo-rrOi'— 'C^coccos»oc*^oi-^"^"crcoTt'--T''— 'sD•TO»030^o•-*uoaot^co■^r'■■rr 
CO ^ t-^ 1— I .—(•—< 1— » -^ .— « 



t^^ 



.- . _; c^ oc CO as OS c_ _ 

GOO--tO— (Ol<MC^l^C0t--C0; 



)r-l01^0C^;CiC'— iTfaiOOOOi050'^CO'--COi005(>*i— iI>.00-:»'(MtP'-iOC 



I Tf 05 O O W f- C 



■«coaOf-4C^Tf.— i^t^o-^-^f^tor 



^asO-^I>-CScOQCOQOt-^iOO^O'— 'Oi -^OOO-rCicDfO 



OOOiOCSiC^Clt^COrt'- _ .. - _. ,_ 

c^oMx>iOt--4_ioo>Tji;C'cococo'— <t^r--coocoiOTjicx);co'^'^i-Hi---u:)iO 
r-TcofN^o , CO Tt^of CO eoodc*fTii'csr o *o (oco" 10 (>f i-Tco" 






coo^xcO'-H-*j^»-HTr<-^Tt*«ocn^c^o^ooocoiOior^iooi'^c-ic<i3;oioos30'r^r^ 



H o ^ t:^ i-t tJ' ^ 



00 '^ I> CS CO --« 



J 05 CO(N CO 



05 1^ CM --H !C lO ' 



a>Tft^Oi'-Hcooo3cooo>'— ir-cD-^'-»t^ooc50c^--o— «cox)Tf 



cort'T:roco05 0»o<^^c^^^(^^0'^'-HO"<*■^^cO'-HCM^-t--»0'^*coco(N^-t--coTr05■<^ 



o Oi r- ^ (N '^r CO - 



iOOit— uDrt'OlOTnOr^C 



Irh'XCOi— i-^COOO'^^OOCOCM 



'tjHiMOiOoO^OiC-KNO 
CD GO <-i O -* '-' 



IfO^fwOlMCOCOOiOOOCOOOCO'-H.— I ^iot--o 



Ot-'^r-— 'OSGOOCOtOtNOsCSiO— t 



O CO <:£! ^ O 



'-»— (C^tNOOCOOCD-^CDiO— iGOrfr-iCO-Ht^OCOOi- 

lo t-* yz! »o o r^ CO ■ ' 



' ■— ' X) ■^ OS CO t- o 



Oi XI O 00 CO 



■*CMt--OiOr^Tf<>0>-<iO^:OCT>aiOiOXC 



' »o o GO x r^ 



€^ ';C' c^ CO ^o 



10 CO CM •-» ' 



t^ O 00 O Cn| CO ' 



01 01 <-H 'X> (N O 
<* GO CM -rt*CN -^ 



ox-^co-^oocsi— «: -__- ,, _- 

CJi^O'OCO'^^OOOQO'-Hr^CD.-Hl^TrOOCOCOCO'— 'lOCMOSCOOlCOCMCftr 



t-tr-^or-roQ0>-H.-H00t^i>-a>O;t^-^CM[ 



, rr'iOa^OTpOSCO'— '^X- 



CMCDCOt^OOCMOiCOiOOi 
CS CM — ' l>- O lO t 

i-T C^r rH fO" 



■ r^ t^ o CM o ^ 00 c 



O^'—^iOC^iOt-.-tOCO—i OCM-— '--hOiO 
l-Tr05000JOClt^:OCMOO lOOCOCM 



CO^OCO'-iCM'-^OOGOOOCDC 



lOb-'-HO^'-'CM'rfCOCO' 



iC4oaicM-f05CM'--'OcoGOcotcooy:;coco; 



^wiOCOCO— 'OlOiOiOSOr-^e 



C0i-»05'— <C5CMi-HCO'— tCM' 






)XX'-<u0^C0^O=:C-l-^Orf'ClX<-iG0-^'-<X05C 



0S'-«rT'X'r-Ttir--c500i0cac0'rfc0'-HO-^XTpo-^Ciai'0'— 'cor--Hr--r-xi— tt^o 
■^cocor--ao-^GOcoO'-icoTr'Oir^couoaiC^t^rr'f?'0-rcO'^xcocooi-n'CMi--io^ 

COCO-^COr^'OrrOiOXCMOTliGOXCSCO^CO'-''— •OOl'— ifOiO«5'OTj*.-tX^COCM 

1-^00 t-*" cm' CM* ■-Tr-* 00 CM*" oTiocTTp'od ocm^cm'-^'oTo: .-ro cm'id cm^cd oTcT— Tio 



lOCOt^OOCOOOCMCiXOiOC-lCOC 



-COCMOOOOiC^OOTfCMOI^QO-#'Cit 



OO'rj'Ot^OOO'OCDCMOO^COOC/DO^— 'CMl-'COXil^TrTCOCM-T-'T-CMCOascOtMiO 
t-COCC'-HCOOGCu^l'-'OOiCMOr-fOOlXCCOCMOCOOSCOO'-HCTiCOCC^COt^wiCM 

(>r oT r^ irf ■^'^ Cft 1:0 '^^ O --h' CO Oi' lO" oT O cm' cm' f-H~ li^ 
-- - *- — -■ ' ■! (M -^ ■-* GO "^ uO «0 CM O C^l O to ^ CO 



'^Cr^Xi— lOOiOCMOJO^COC^IX-' 



CDt-CMOO^OiOCOCOGOt^OiOS' 



)CM--HCOGOX>^-*r'OWCMrt*iOO'^t^OOCOO 



■-•OtOCOlO-rfOCMrH 
CO CO .— CM w 



H Tt^ 1— ( ;0 OS CD I 



^ CO C-1 '-« CO :C CO 10 






C^O^OiC-iCOCOr-COOCOCOC4'-<r-.XCMC-OiCCOOCC>OXXt--CM 

r^QOCM-— <-*r-CM:ocO'n''j-Oi^i"-t^CMi^iOi— •00'— 'r-'Xr^cooo^o 



1— (tOCMCMCO-riOSCOCMCOr- i^HiOCDTr-^CMcO'— tCMc0^^05l>-005r-i'— 'r^roiot--r 

cm' o oT ^* cm' co' CO CO CO CO cT co' o' CO r--r co' r^ oT oT u^" r--' co' CO r 



OOSOCCMiCCMt— »0XCD»0-^O' 



- CO rr to CD '-' < 



_ *QOC5'-«cOOOCOt. , 
iGO-^XtoOt^COC'JO- 



coco'CTfX'— 'OtococDCso■^cocoli";coco^>•Oi^•-oocot^"^aooo^o*o»Ol■-^- 
^*"cc'odco'lO 00 ^JoocT-rjr i-^'c c4'<-H oocM't-^r^-'co'i^'cft '^'co'^^'co'i-^'o'--'" .-T go cm" c<r 



rH .-. I^- .-< CO »0 CO CM CO CM 1-1 >-< r-t ^ CO CJ5 Oi ' 



TtlCOCMOi'-'OCM-fOCMiOCMCD'-iCO'-HOCMOiCDTfOiOOOS'rf'CDCOOiir-CO^OO'P 

t— icDcooc^coooi'-'-H ooo03toy:5''ej<cooi0r— ^■— icor-iio co*-* CMio-— tOi 



^.^,_4C0t^C0OC0'^00CMClI--I'-asOCMi0O'O 



i-i CM GO Oi CO 'O 01 I-* I 



> — ^ r^ r- t^ o -- 



O O -^ — < O: ' 



• lO TT CO I^ •— « O ^O 1 



005COOCMCi-^a>-^05rrCO"Oy=-C^CMCMCOOiO«00 



;^ocoiocMOC^air-ooo-rrC'»'g'»-'03Jico 



— ,,.10iOiOTrC^Oi-ri*iOiOiOCO'— '1— 'CM'-'OSCOCMCO _ 

COtOOOCOCOOOt--iOOCMO«30iOCMcOOl-^XCOC^t--OOiOiOOi'^ 



^lO'rfCOIMOOOSC 
Tf t-i X 1— I CO « 



McDO'^COiOGOGOC;-rfCOiOCO-^CD^'-i»0.-liO--'CM'0 
>COCO.-ICM--»^rrOOCS Oi i-* CMl- CMCM ^ 



MCDOit-^iOCMtOr— CDOCM— i^-j'^i.'^Lw 

3r-( OOCOCOt^CStO-^COOOOOC-it* 

lO 1— ( .— I r-t to CM 1-* 



COCOOOGOOOtOOOC^lOOuOOOCMC^ 



■^OS 00 oi^ o 






J. 2 a 

, t* /^ c> '==3 



i5 ^ '=i'^ t^ ; 



E ^'"S-S ^-^ 



■Sq^^g£>e:^^-s-g"g.g 






STATISTICS OF INCOME 



57 









> cc t^ cs i^ o oi 



f lO O GO o c 
C-) CO ^ 'rr 1^ - 



.-H o ^ iM -^o ^ r- t^ L 

f-HC^oOiocc-— I.— .:oc 



I O OlCi (N OiO 
' O -HOO -f ^ O 



CSOtNiOOSt-tOO'yDCOCO^OXMiOCS 

T-H l-H lO I— « F-< CD CN I-H F- 1 c^I 



':CC^^H00"0iO0O00OJOiiMt~^l>.b-»O 

(N»C<:Dt^COC-5 0iCC5COTt*GOr^— <W 
OSOt^OiOOOt-HyrC^wcCOiTOlMLO 



*OCOCOt--'-H w (-^ C^I »0 lO CO C^ -rf" 



lo- 



1-H CD (N .-I (M »o r 



;cooaiooO'-ii-- I ^ 



OSCOO-^CiCOCCi— 'yi^cDOh-h-Oi-^ 
'^GOCCiOOCStD-H'-HuoascOeNOlCO 






r^oocooir-oiocDcsOir-Ht^^^oocs 

^GOCD^<NOOit^:DCfiiOtOiOOO 
'■TGOOiOXJOI-^r^-^J'QDiN'rcOiMGC 



C^OiO'— tOSGO^-COCOOC^TfCOOi-H 
»C 00 CS -* CO C^I (N CS fNI^ClOOO'^ 
(N^O(N CO C^ --H CS CS '-I CD w 



OO^COCOOiO-fCOOS^'-HOOCiOS 



OiC^Oicor^cotDTT'— '•^r-'-^'MOCs 

■^OiOOCOO»-«Tf-^iO»o:D(M<;DCO'^ 



lOiOOSOi-— li— lOi'-O C005!DiOiOC 



I-" 



Tf<coMt-;oo-^csc^a5C3WcocD-w 
cor^cot-^o-^h-ooci-— 'CNOaoo 



OOOOOiQO-^h-C^CDOOin^XCDO^ 
_- _ . .- — CO -^ 



C^Oirr:DiOCOCOCSiOCOr*"i-HOCO— « 

•-HTfC^Trococsiocooicot^or ~ 



TfiOiOC^C0i—OiQ0>— tCSO-'J'iO- 



»OiOOOO'MO'<t-i3iOciOOi-^W(Nr^ 

^OOOOOOSr-iC^O^fMCM^SOOS 

cor^Ocot^co-— T-icocoic^ot'-i^ 



OO^OiOOi— 'CDt^-riOtMCO'OCO 

c^c^)'^ocM;ooi^'^'0'— ifocococo 

O'^COCOOS-^t^OSGO'^rOOiiMOTf 



H-^c-in^csoccO'-H^DOOi— lOco 



t- CD ^ uO O ' 



■OiO'-<CDCOCCCO*0 



C^CO-HCDCSi-H-^i-Hi-iC^ICDCOCOOS 



t^-coooO'-ttM^air-iococ^ioO'O 

OiGO-^-— 'GOOOiCtNOOcDGOCOCiOiCi 

osooooi'-^rcoaO'— iiooooc^JOGOCs 



CO c^ cs csi Ci cr r- »o CM »c CO r^ 1^ to CO 

t- ar .-H GC C 1 lO X ^ (N Oi t^ CN lO — I CD 



^c^t-^^rxNTj-^c^cDcoco' 



iNt-l rHCO 



050COpClC*^^iOCOTPt~C^iOCOI^ o 



SOOC^i— «CO00'-HC^G0^Th»-< 



i-H CD 



•>roQ 



s . 

O O c- 2; X r 






S 3 



STATISTICS OF INCOME 



o «i 



S CO U C3 



O c9 



a^- 






-<& 



3 a ° ^ 



C3 



»0 ^ GO 00 CO CO 
OS CO CO CO -^ t-- CO 

01 CO Ol C^ CO O 00 



CO—* rH 



h- i-H lO Oi 
O) O CO '^ 
1-- CD ■«J' 



ci (M CI CO r~* CO CO 

Oi CO CO t- 05 r^ CO 

Oi CO lO (M I^ lO 00 



^M .-I 



05 CO (N CO t>. O ^ 
CO CO CO rr* '<** lO »-l 
Oi Oi O 00 00 CO CO 

^ r^oo t^ TjTco" i-h' 
r^ CO »o c^i 1-1 lo o 



O »0 CO C^ i-H CO C<l 
O (M CI "O CO 1-H -rt" 

OOO "HO t^*^ 

o .-T cT i-T CO CO i-T 

Oi t-- CO CO lO uo »o 



O CO O »0 CO CO CO 

CO CO to 05 r^ CO «o 
o 05 o -^ coco cs 



■^ CO r- 00 cs o CO 
o lo Oi lO r^ r-i lO 



i-H t- CS (N T-< ,-( CO 



CJi-^iOCOQOCO'COOO 

cDr^»ocot--»oioc^ 

OsiOOOOOCt^CNCO 



cCOiOiOh-OOO 
i-HOCOCOCO-^TTi-t 



i-i'-HN-^i-ICOCO'-H 






CD CO-r** 
rH -^ t^ 

COCOrH 



coo 

CO-QO 



fO CO CO 
r ,— t ■^ CO 
lO tO—t 



iCsCJO 

o ^ 



C^ COCOi-HC^ 

coo coo •-* 

OOCO rp<N 



t lO 00 O t^ 05 
I000*00<-1 



1 lO CO r-H ■<** 1-1 
I CO C^I 1-H ^ Tt< 



I CM O O »Ci CD 



lO CO CO »-• CM 

"HO coooo 

OiO CO vt^ CM 



tr-coocM o 

p h- CI 00 CO CM 



. lOi-H rH lO t^ 



O lO "H CO CO 
Oi '^ OO r^ O 



lO CO CO' "H CO 
UO C^l CO CO CM 
iO *0 1-H 



iCOCOrHOCO 
I CM CO CO »0 05 
I CD t- CO lO -^ 



It- C<»05 CO CM 



I CO 00 1-H CM CM 
I rH CD I-* to 1-H 

■ Or-HCOCM r* 

I cooTcTos'oo 



iiOiO— <ooo 

I C^ CO CM coco 

I CM 00— 'CO CO 



iCOh-OOOO 
iCOCM CD lO O 

I CM CO — I -^ OS 



00 h- CO t-^ »o 



HOCM t- 00 



I lOCOCIC^ o 



CM Ol O t^ CO 

00 'Xj r- o i^ 
co*o*"oi"oi"co'" 

10 05COCOGO 
CO CO CO 



I X 00 CI O -H 
"C "J^ — CO 

O T 05 1— I 



I i-( lO— <OCM 

I »0 Ol CO — « — « 



I OS OS ■"!■ O -rf 
I Tf CO OS O 00 



I O CM OS CO CO 
I CD COO t^ CD 

t^ -r o — I 



1 CO CM OS rJ4 1-H 



1-H t- COO >ncM 

CO -* CO lO CO 00 



lOOOOOCD— <t--COCMO 

tTft^o-^fcooco-r— I 

lOOiOOO— 'CMCDCO^O 



I— I TPr-^r^CM 



I CD lO — ^ COCM 

I CO OS CO OS r^ 
1 OS -^ O — ' CD 



O f CD OS CO CO 

Tt* O CO CO CD CO 

OCO Tf CM 



■ OSO^^OS'^OsCMO'X 
■^lOCMOSOO-^CMvOTf 



I O CM OSOS lO 

. rH OOOrH GO 
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rH CO CD rH lO CM 



iCOTt*CMlOrHrH CI rHC< 



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S .^ c: p 



STATISTICS OF nfCOMB 



59 



I C^ O <M CO »0 O 

I r- o cs oi 00 CO 

I .— t CO O CO ^H iO 



I CC CI iC lO CC Oi 
I O -— < C^ lO lO 00 



< i-t CO M 1-1 rH N 



3 3 



3 9 ^ 



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37722—29- 



2 I 



0-" 

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60 



STATISTICS OF IISrCOME 



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r-i O tOOS CO 
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00 <M CD CC^f* 
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oor^ OS 

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l> CD 



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I 



S '^'S 



2a- 






ooOQSow25£,2MWh;SSS§SS§S:z;;z;2;;2;^;5 



STATISTICS OF INCOME 



61 



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Oi r-* CO t^ fo a> ■^ 

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'"t O CO ro lO «r CD 
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62 



STATISTICS OF INCOME 



Table 3. — Estates of resident decedents — DistrilnUion by size of net estate, showi?ig 
number, gross estate, deductions, net estate, total tax, tax credit, and net tax 
after deducting tax credit 

[Returns filed from Jan. 1, 1928, to Dec. 31, 1928] 



Size of net estate 



No net taxable estate: 
Gross estate under 
$50,000 

Gross estate over 
$50,000 

Not taxable estate: 

Under $50,000 

.>.=.' ,')00 to $100,000 

I)';t),{i0', to $200,000—- 

$200,00 ' !<) r'!f!0,000 

^400,000 to •■(;(;! ,!!00 

5(00.000 to ?800, lUO.... 
feOO.OOO to $1,000,000. 
$1,000,000 to $1 ,,tOO,000. 
$1,500,000 to $2,000,000 
$2,000,000 Lo $2,500,000. 
$2,500,000 to $3,000,000- 
$3,000,000 to $3,500,000- 
$3,500,000 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 ,J8.000,000. 
$8,000,000 to $9,000,000. 
$9,000,000 to $10,00O.OUO 
$10,000,000 and over... 

Total 



Num- 
ber of 



turns 



99 

1,864 

2,184 

1,026 

1,067 1 

884' 

326 

167 

'10 

130 

67 

44 

2; 

19 
11 

16j 
12, 
71 
3 
4 
2 



Gross 
estate 



$3, 719, 371 

317,800,251 

329,718.885; 

228, 622. 937 

321,. 505. 062 

419.277.835 

241,269.976 

159,000.456 

147.071.978 

216,137.017 

144,578,871 

123,412,703 

79, 779. 306 

88,816.098 

45, 738. 225 

79, 775. 084 

83,883.141 

50, 644. 6.56 

26,746,899 

36. 937. yC)7 

20,921. 100 

331.880.866 



Deductions 



$9, 548, 306 

413, 386, 721 

282. 278, 398 

15.3.837,369 

169,327.446 

170.129.582 

83. 063. 752 

42.826.819 

48, 955. 660 

49,642.719 

29. 432, 505 

26, 665, 453 

17,324,4.53 

26. 933, 7631 

5, 029. 271 1 

9.209.872: 

19. 648, 780! 

• ll,494,822i 

3,601,583' 

2,992.510 

2. 245. 2,56 

83, 590, 388 



Net taxable 
estate 



$47, 440, 487 

74, 785, 568 

152.177.616 

249,148,253 

158.206.224 

116.173.637 

98,116,318 

166,494,298 

115,146,366 

96. 747, 250 

62. 454, 853 

61,882,335 

40, 708, 954 

70.505,212 

64. 234, 361 

4.5, 149.834 

23.145,316 

33. 945. 457 

18.675.844 

248. 290, 478 



Total tax 



Tax 
credit ' 



Net tax 

after 

deducting 

tax credit 



$476, 664 
985, 072 
2. 956, 626 
6,867,619 
5, 462. 232 
4,715,933 
4, 503. 442 
9. 029. 536 
7, 247, 662 
6, 802, 750 
4, 765, .534 
5,117.378 
3,570.661 
6, 726, 730 
6,677, 1.55 
5, 078. 473 
2. 80S, 203 
4, 2R-,, 383 
2,45.5, .10 
44, 486, 096 



$305, 

691, 

2,091, 

4, 934, 

3. 927. 
3.319. 
3,151, 
6, 187, 
5, 109, 
4,534. 
3, 170. 
3,410. 
2. 488, 

4, 293. 
4. 653, 
3, 626, 
1,097, 
3,173, 
1,964, 

'■2. 323, 



$171, 
293. 
864, 
1,933. 
1,.535, 
9.39; 1,395, 
765' 1,351, 
755, 2,841, 
031! 2,138. 
3231 2,268. 
706' 1,.594. 
295 1,707. 
1,082. 
2, 433. 
2, 023, 
1,4.52. 
1, "07. 
1,110. 
491. 



34212,162, 



624 
894 
870 
473 
097 
994 
677 
781 
631 
427 
828 
083 
636 
518 
542 
094 
853 
377 
082 
754 



8, ,79 3, 503, 238, 684 1, 661, 225, 428 1, 943, 428, 661|135, 013, 559 94, 452, 324 40, 561, 235 



1 Credit for payment of e.'tate. inheritance, legacy, or succession tax^^s actually made to any of the several 
States, Territories, or District of Colurabia. (Limited to 25 percent of the total tax after the elTeotive 
date of the revenue act of 1924 (June 2 1924) and prior to the effective date of ' he revenue act of 1926 (Feb. 
26, 1926), and to 80 per cent of the total ta^ after the effective date of the revenue act of 1926.) 

Table 4. — Estates of nonresidt^ni decedents — IJistribution by sire of net estate 
showing ^lumber, gross estate, net c^iate, defiuriions, total tax, tax credit, and net 
tax after deducting tax credit 

[Returns filed from Ian. 1. 1928, ro Dec. 31, 1928] 



Size of net estate 


Num- 
ber of 

re- 
turns 


Gross 
estate 


t.. 


Net tax- 
ih e estate 


Total tax 


Net tax 
Tax after de- 
credit 1 ducting 
tax credit 


No net taxable estate: 

Gross estate under $50,000. 


6 


$65, 530 


$67, 82 . 










Gross estate over $50,000.. 


. 1, m\ ^?i 

4, ■5'<. 1:7 ■ 

7. 27;, 7^2 

5, 67,5, 12U 
3, 226 261 
3, 553. 201) 
3, 605, 635 
7, 483, 74 
1, 730, 983 








Net taxable estate: 

Under $.50.000 


1,990 

67 

51 

20 

7 

5 

4 

6 

1 


12, 463. 458 
4, 666, 863 
7, 399, 920 

6, 299. 744 
3, 388, 812 
3, 767, 802 
3, 669, 727 

7, 578, 900 
1,730,983 


500, 131 
108. 185 
122, 138 
624. 622 
162. 551 
214. 602 
64, 092 
95, 151 


125. :-5 
1. 118 

II ,568 
•0, .^'■O 

1 )7 •■■M 

181, 392 
199. 156 
109. 288 


$3, 512 
4.495 
21,915 
36,226 
18. 783 
23. 785 
34, 693 


$122. 463 


$50,000 to $100.000 


56. 623 


$100,000 to .$200.000 

$200,000 to .*400.000 

$400,000 to $000.000 

$600,000 to $800,000 

$800,000 to $1,000,000 

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


118.653 
134. 354 
88. 881 
121.907 
146, 699 
499, 156 


$1., 500,000 to $2,000.000 




109, 288 


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








$2,,500,000 to $3,000.000.. 
















$3,000,000 to $3,,500,000. .. 
















$3,500,000 to .$4,000,000 
















$4,000,000 to . ¥5,000,000- _- 














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














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














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














$8,000,000 to $9.000,000 
















■$9,000,000 to $10,000,000- 
















$10,000,000 and over... . 
































Total. 


2,157 


51, 031, 739 


1,959.296 


49, 074, 737 


1, 541. 433 


143, 409 


1, 398, 024 







• Credit for payment of estate, inheritance, legacy, or succession taxe.« actually made to any of the sevenil 
States. Territories, or District of Columbia. (Limited to 25 per cent of the total tax after the effective 
date of the revenue act of 1924 (June 2. 1924) and prior to the effective dale of the revenue act of 1926 (Feb. 
26, 1926), and to 80 per cent of the total tax after the effective date of the revenue act of 1926.) 



STATISTICS OF IISTCOME 



63 



The number of estate tax returns filed for the period from Septem- 
ber 9, 1916, to December 31, 1928, is as follows: 

Historical comparison, hy resident and nonresident decedents, of number of returns, 
gross and net estate and tax, September 9, 1916, to December SI, 1928 





Returns filed 


Gross estate 




Total 


Resi- 
dent 
dece- 
dents 


Non- 
resident 
dece- 
dents 


Total 


Resident 
decedents 


Nonresi- 
dent 
decedents 


Sept. 9, 1916-Jan. 15, 1922.. 


45, 126 


42. 230 


1 
2, 896 $8, 893, 238, 780 


$8, 785, 641, 889 
2, 955, 959, 464 
2, 774, 740, 672 

2, 540, 922, 175 
2, 958, 363, 744 
3, 386, 266, 616 
3, 146, 289, 565 

3, 503, 238, 684 


$107, 596, 891 


Jan. 15, 1922-Dec. 31, 1922. 


13. 876 12. 563 


1,313| 3,014,072,723 
1,156| 2,804,327,313 
1,502: 2,566,521,698 
2,006| 3,001,088,953 
1,425! 3,407,923,034 
1,.347| 3,173,235,017 
2, 157 3. 5.54. 270. 423 


58, 113, 259 


Jan. 1, 1923-Dec. 31, 1923.. 


15, 119 
14, 513 

16, 019 
14, 567 
10, 700 
10,236 


13, 963 
13, Oil 
14, 013 
13, 142 
9,353 
8,079 


29, 586, 641 


Jan 1, 192i-Dec. 31, 1924. . . 


25, 599, 523 


Jan. 1, 1925-Dec. 31, 1925. 


42, 725, 209 


Jan. ], 1926-Dec. 31, 1926 


21, 656, 418 


Jan. 1, 1927-Dec. 31, 1927 


26, 945, 452 


Jan. 1, 1928-Dec. 31, 1928 


51, 031, 739 






- 





vSent. 9, 1916-Jan. 15, 1922.. 
Jan. 15, 1922-Dec. 31, 1922. 
Jan. 1, 1923-Dec. 31, 1923.. 
Jan 1, 1924-Dec. 31, 1924.. 
Jan. 1, 1925-Dec. 31, 1925.. 
Jan. I, 1925-Dec. 31, 1928.. 
Jan. 1, 1927-Dec. 31, 1927.. 
Jan. 1, 1928-Dec. 31, 1928.. 



Net taxable estate 



Total 



65, 509, 522, 243 
1, 704. 974, 496 
1,532,061,390 
1, 395. 815, 832 
1, 658, 869, 2S2 
1, 972, 536, 751 
1, 761, 617, 030 
1, 992, 503, 398 



Resident 
decedents 



Non- 
resident 
decedents 



Tax 



Total 



Resident 
decedents 



Non- 
resident 
decedents 



, 407, 673. 531 $101, 848, 712'.$356, 516, 251 $351, 138, 323 $5, 377, 928 



1, 652, 832, 089 
1, 504. 621, 046 
1, 372, 420, 879 
1, 621, 008, 326 
1, 951, 969, 366 
1, 736, 840, 229 
1, 943, 428, 661 



52. 142. 40' 
27, 440, 344 
23, 394, 953 
37, 860, 956 
20, 567, 385 
25, 776, 801 
49, 074, 737 



120, 562, 181 
89, 109, 477 
71, 939, 423 
87, 322, 284 

101, 805, 202 
41, 686, 113 
41, 959, 259 



117,623,821 2,938,360 
88,383.941 725,536 
71, 451, 158 



86, 223, 095 
101, 324, 152 
40, 931, 224 
40, 561, 235 



488, 265 

1, 099, 189 

481. 050 

754, 889 

1, 398, 024 



Changes in tux laws affecting the comparability of statistical data from estate tax 
returns. Federal estate tax rates, specific exemptions, and credits against estate 
tax, revenue acts, 1916-1928, inclusive 





Net estate 




Do,r»„„« Revenue Revenue 


Revenue 
acts of 1918, 
1921, and 1924 
(as amended 

by revenue 
act of 1926) . 
In effect from 

6.55 p. m. 
Feb. 24, 1919, 
to 10.25 a.m. 
Feb. 26, 1926, 




Exceeding 


Not exceed- 
ing 


Amount of 
block 


act of 1916. 
In effect 

from Sept. 

9, 1916, to 
Mar. 2, 
1917, in- 
clusive 


act of 1916, 
amended. 
In efTect 
from Mar. 
3, 1917, to 
Oct. 3, 
1917, in- 
clusive 


act of 1917. 
In effect 

from Oct. 

4, 1917, to 

6.55 p. m. 
Feb. 24, 
1919, in- 
clusive 


Revenue act 

of 1926. 
In effect after 

10.25 a. m. 
Feb. 26, 1926 














inclusive 










Rate per cent 


Rate per cent 


Rate per cent 


Rate per cent 


Rate per cent 




$50, 000 


$50, 000 


1 


5*^ 


2 


1 


1 


$50, 000 


100, 000 


50, 000 


2 


4 


2 


2 


100, 000 


150, 000 


50, 000 


2 


3 


4 


2 


3 


150,000 


200, 000 


50, 000 


3 


43^ 


6 


3 


3 


200,000 


250, 000 


50, 000 


3 


W2 


6 


3 


4 


250,000 


400, 000 


150, 000 


4 


6 


8 


4 


4 


400,000 


450, 000 


50, 000 


4 


6 


8 


4 


5 


450, 000 


600, 000 


150,000 


5 


7J4 


10 


6 


5 


600,000 


750, 000 


150, 000 


5 


7H 


10 


6 


6 


750, 000 


800, 000 


50,000 





7H 


10 


8 


6 


800,000 


1, 000, 000 


200, 000 


5 


m 


10 


8 


7 


1, 000, 000 


1, 500, 000 


500, 000 


6 


9 


12 


10 


8 


1, 500, 000 


2, 000, 000 


500, 000 


6 


9 


12 


12 


9 


2, 000, 000 


2, 500, 000 


500, 000 


7 


lOJ^ 


14 


14 


10 


2, 500, 000 


3, 000, 000 


500, 000 


7 


lOM 14 


14 


11 


3, 000, 000 


3, 500, 000 


500, 000 


8 


12 16 


16 


12 


3, 500, 000 


4, 000, 000 


500, 000 


8 


12 16 


16 


13 


4,000,000 


5,000,000 


1, 000. 000 


9 


13J^ 18 


18 


14 


5,000,000 


6, 000, 000 


1, 000, 000 


10 


15 


20 


20 


15 


6, 000, 000 


7, 000, 000 


1, 000, 000 


10 


15 


20 


20 


16 


7,000,000 


8, 000, 000 


1, 000, 000 


10 


15 


20 


20 


17 


8, 000, 000 


9, 000, 000 


1, 000, 000 


10 


15 


22 


22 


IS 


9, 000, 000 


10, 000, 000 


1, 000, 000 


10 


15 


22 


22 


19 


10, 000, 000 






10 


15 


25 


25 


20 











64 



STATISTICS OF INCOME 



Changes in tax laws affecting the comparability of statistical data from estate tax 
returns. Federal estate tax rates, specific exemptions, and credits against estate 
tax, revenue acts, 1916-1926, inclusive — Continued 



Specific exemptions and credits against 
tax 


Revenue 
act of 1916. 
In effect 
from Sept. 
9, 1916, to 
Mar. 2, 
1917, in- 
clusive 


Revenue 
act of 1916, 
amended. 
In effect 
from Mar. 
3, 1917, to 
Oct. 3, 
1917, in- 
clusive 


Revenue 
act of 1917. 
In effect 
from Oct. 
4, 1917, to 
6.55 p. m. 
Feb. 24, 
1919, in- 
clusive 


Revenue 
acts of 1918, 
1921, and 1924 
(as amended 
by revenue 
act of 1926). 
In effect from 

6.55 p. m. 
Feb. 24, 1919, 
to 10.25 a. m. 
Feb. 26, 1926, 

inclusive 


Revenue act 

of 1926. 

In effect after 

10.25 a. m. 

Feb. 26, 1926 


Specific exemptions: 

Resident decedents.. 


$50, 000 


$50, 000 


$50, 000 


$50, 000 


$100, 000 


Nonresident decedents 




Credits against estate tax: 

Credit for estate, inheritance, 








Not to ex- 
ceed 25 per 
cent of to- 
tal tax. 
(After 4.01 
p. m. June 
2, 1924, and 
prior to 
10.25 a.m. 
Feb. 26, 
1926.) 

Total amount 
paid 'upon 
gifts made 
during cal- 
e n d a r 
years 1924 
and 1925 
by the de- 
cedent in 
respect to 
property 
included 
in tlie de- 
cedent's 
gross es- 
tate for 
Federal 
estate tax 
purposes. 




legacy, or succession tax made to 
any of tiie several States, Terri- 
tories, or District of Columbia in 
respect to property included in 
the gross estate of the decedent 
for Federal estate tax purposes. 

Credit for gift tax paid 








ceed 80 per 
cent of to- 
tal t ax . 
(Subse- 
quent to 
10.25 a. m. 
Feb. 26, 
192G.) 

Total amount 










paid 'upon 
gifts made 
during cal- 
e n d a r 
years 1924 
and 1925 
by the de- 
cedent in 
respect to 
property 
included 
in the de- 
cedent's 
gross estate 
for Federal 
estate tax 
purposes. 



1 Rates for gift tax same as for estate tax under revenue act of 1924 as amended by revenue act of 1926. 
(Gift tax repealed as of Jan. 1, 1926.) 

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, 

RoBT. H. Lucas, 
Commissioner oj Internal Revenue. 
A. W. Mellon, 

Secretary of tJie Treasury. 



« 



BASIC TABLES 



INDIVIDUAL RETURNS 



65 



66 



STATISTICS OF INCOME 



Table 1. — Individual returns — Distribution by States and Territories, showing 
population and ratio of population filing returns; also number of returns, net 
income, net loss for prior year, personal exemption and credit for dependents, 
average net income and average tax per returns, and relative percentages 

[Income returned for the calendar year ended Dec. 31, 1927. Fiscal and fractional (part year) returns are 

included. See p. 1] 



States and Territories 



Population 
as of July 1, 
1927 (Bureau 
of the Census 

estimate) 



Returns 



Number 



Per cent 



Net income i 



Amount 



Per cent 



Net loss for 
prior year 



Alabama 

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 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah... 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



2, 549, 000 



27, 992 



0.68 



$133, 224, 614 



0.59 



$167, 557 



Total. 



000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 
000 



11, 059 

17, 331 
315, 566 

31, 727 
77, 778 

9,266 

39, 560 

40, 080 
33,818 

9,252 

10, 673 

378. 859 

76, 703 

45, 349 

35, 575 

33, 004 

37, 293 

18,710 

65, 099 

214, 356 

175, 806 

61,439 

16, 964 

96, 407 

18, 651 
32, 170 

4,702 
14, 484 

195, 467 
6,462 

766, 974 
33, 398 
9, 758 

222, 707 
39, 806 
33, 903 

381, 374 
25, 184 
14, 310 
10, 969 
33,812 

114, 534 
13, 029 
8,268 
37, 393 
62, 200 

32, 500 
100, 956 

8,870 



118,988,000 



4, 101, 547 



.27 
.42 

7.69 
.77 

1.89 
.23 
.96 
.98 
.82 
.23 
.26 

9.24 

1.87 

1.11 
.86 
.80 
.91 
.45 

1.59 

5.23 

4.29 

1.50 
.41 

2.35 
.46 
.79 
.12 
.35 

4.76 

.16 

18.70 

.81 

.24 

5.43 
.97 
.83 

9.30 
.61 
.35 
.27 
.83 

2.79 
.32 
.20 
.91 

1.52 
.79 

2.46 
.22 



100. 00 



45, 
75, 

1, 582, 
148, 
451, 

90, 
198, 
206, 
167, 
44, 
38, 

2, 093, 
349, 
190, 
157, 
172, 
175, 
103, 
390, 

1, 189, 
950, 
295, 

64, 
501. 

69, 
130, 

17, 

70, 
1, 117, 

26, 

6, 398, 

155, 

33, 

1, 153, 

212, 

140 

2, 091, 

157, 

55, 

35, 
173, 
560, 

53, 

41, 
172, 
252, 
139, 
436, 

31, 



837, 158 
553, 896 
576, 258 
473, 486 
001, 651 
262, 899 
938, 042 
917,657 
407, 479 
018, 510 
448, 758 
908, 574 
434, 464 
436, 034 
394, 402 
582, 213 
254, 161 
080, 848 
671, 215 
273, 214 
085, 831 
670. 416 
878, 684 
495, 130 
654, 023 
131, 079 
443, 233 
560, 949 
398, 064 
288, 148 
451, 005 
916, 827 
2.52, 341 
756, 214 
341, 656 
739, 425 
825, 217 
464, 733 
218, 679 
906, 515 
162, 605 
322, 568 
628, 897 
842, 221 
239, 863 
547,211 
696, 175 
579, 613 
297, 698 



.20 
.34 

7.02 
.66 

2.00 
.40 
.88 
.92 
.74 
.19 
.17 

9.28 

1.55 
.84 
.70 
.77 
.78 
.46 

1.73 

5,27 

4.21 

1.31 
.29 

2.22 
.31 
.58 
.08 
.31 

4.96 

.12 

23.95 

.69 

.15 

5.12 
.94 
.63 

9.27 
.70 
.25 
.16 
.76 

2.49 
.24 
.19 
.76 

1.12 
.62 

1.94 
.14 



22, 545, 090, 553 



100.00 



121, 

319, 

2, 816. 

216, 

254, 

29, 

3, 

819, 

370, 

9. 

97, 

8, 186, 
278, 
119, 
522, 
169, 
933, 

67, 
309. 
1, 036, 
838, 
372, 
484, 
427, 

68, 
181, 

33, 

57, 
690, 

59, 

9, 243, 
151, 

37, 
967, 
429, 
219, 

1, 764, 
134, 
120, 

33, 
239, 

2, 324, 
143, 

45, 
192, 
454, 
192, 
251, 

44, 



353 
530 
284 
473 
947 
586 
250 
004 
380 
914 
957 
446 
569 
122 
475 
682 
029 
506 
998 
094 
259 
362 
652 
966 
297 
898 
768 
129 
029 
137 
355 
138 
360 
289 
904 
909 
768 
729 
902 
601 
420 
517 
787 
311 
532 
315 
951 
689 
655 



37, 054, 785 



' Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss 
from sale of asspts held more than 2 years and net loss for prior year are not deducted. Net income for 
returns under $5000 estimated on basis of sample. See p. 1. 

> Alaska included in the State of Washington. 



STATISTICS OF INCOME 



67 



Table 1. — Individual returns — Distribution hy States and Territories, showing 
population and ratio of population filing returns; also number of returns, net 
income, net loss for prior year, personal exemption and credit for dependents 
average net income and average tax per returns, and relative percentages — Contd. 



states and Territories 



Personal ex- 
emption and 
credit for de- 
pendents 



Tax 



Amount 



Per cent 



Average 
net income 
per retmn 



Average 
income 
tax per 
return 



Ratio of 

popu- 
lation 
filing 
returns 



Alabama 

Alaska « 

Arizona.. 

Arkansas... 

California 

Colorado 

Conntcticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hav>aii --. 

Idaho 

Illinois 

Indiana. 

Iowa --- 

Kansas -- 

Kentucky 

Louisiana. 

Maine 

Maryland 

Massachusetts 

Michigan 

^Minnesota 

Missisbippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico.-- 

New York 

North Carolina 

North Dakota— 

Ohio — 

Oklahoma --. 

Oregon 

Pennsylvania -. 

Khode Island--- 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia- 

Wisconsin- 

Wyoming.-- I... 



5,116,318 



$2, 455, 166 



0.30 



$4, 759. 38 



7.71 



1.10 



Total 12,000,708,798 



2, 



31, 340, 000 

5fi, 3.55. 138 

903, 809, 658 

95. 510, 564 
218, 764, 072 

26, 287, 417 

103, 615, 271 
124, 243, 806 
104, 341, 754 

30. 479. 843 
32,711,918 

071.282,748 
227, 552, 549 
138. 992, 671 
116,030,920 

96. 687, 431 
109, 707. 208 

56.346.114 
190,310,511 
610, 431, 380 
486, 695, 614 
180, 445. 569 

55, 491, 105 
292, 508, 976 

56,442.178 
101, 318, 440 

12, 023, 244 

41. 352. 606 
583, 677, 143 

18, 963, 903 
235, 226, 293 
106, 778. 358 

31, 974, 684 
652, 643, 232 
132, 403. 857 
104. 824, 410 
113, 243, 859 

72. 754, 376 
45, 801, 151 
35, 849. 433 

104, 520, 289 
328, 178. 933 

40, 280. 965 

24, 064. 354 
113, 694, 734 
173. 183, 007 

96, 857, 167 
302, 857, 001 

25, 724, 626 



697, 800 
1, 339. 952 

46, 044, 994 
3, 307. 180 

16, 117, 674 
7, 970, 035 
6, 027, 133 
6, 047, 244 

3, 612, 724 
1, 200, 544 

247, 272 

73, 796. 361 

8, 884, 047 

3, 310. 099 

2, 240, 877 

4, 027. 734 

3, 174, 839 

3, 300, 741 

13, 859, 686 

43, 949, 866 

35, 599, 799 

7, 383, 307 

810,429 

13, 738, 256 

807, 944 

1,427,747 

228. 799 

1, 824, 931 
38, 911, 894 

283. 403 
305, 210, 059 

4, 519, 870 
187, 635 

35, 519, 337 

0, 232, 124 

1, 920, 597 

78, 674, 525 

6,332,169 

554, 731 

209, 667 

4, 035, 541 

12, 909. 842 

851, 031 

846, 932 

3,611,135 

2, 913, 642 
2, 519, 731 

10, 621, 745 
274, 644 



.08 
.16 

5.54 
.40 

1.94 
.96 
.73 
.73 
.43 
.14 
.03 

8.88 

1.07 
.40 
.27 
.49 
.38 
.40 

1.67 

5.29 

4.29 
.89 
.10 

1.65 
.10 
.17 
.03 
.22 

4.68 

.04 

36.74 

.54 

.02 

4.28 
.75 
.23 

9.47 
.76 
.07 
.03 
.49 

1.56 
.10 
.10 
.44 
.35 
.30 

1.28 
.03 



4, 144. 78 
4, 359. 47 
5, 015. 04 
4, 679. 72 
5, 798. 58 
9, 741. 30 
5, 028. 77 
5, 162. 62 
4, 950. 25 
4, 822. 58 
3. 602. 43 
5, 526. 87 

4, 555. 68 
4, 199. 34 
4, 424. 30 
5, 229. 13 
4, 699. 38 

5, 509. 40 
6, 001. 19 
5, 548. 12 
5, 404. 05 

4. 812. 42 
3, 824. 49 
5, 201. 85 
3, 734. 60 
4,045.11 

3, 709. 75 
4,871.65 

5, 716. 56 
4,068.11 
7, 038. 64 

4, 668. 45 

3, 407. 70 
5, 180. 60 
6, 334. 41 
4, 151. 24 
5, 484. 88 
6, 252. 57 
3, 858. 75 
3, 273. 45 
5, 121. 33 
4, 892. 19 
4,116.12 
5, 060. 74 
4, 606. 21 
4, 060. 24 

4, 298. 34 
4, 324. 45 
3, 528. 49 



63.10 

77.32 

145. 91 

104. 24 

207, 23 

860. 14 

152. 35 

150. 88 

106. 83 

129. 76 

23. 17 

194. 79 

115. 82 

72.99 

62.99 

122.04 

85.13 

176. 42 

212. 90 

205. 03 
202. 49 
120. 17 

48.13 
142. 50 

46. 54 

44.38 

48.66 
126. 00 
199. 07 

43.86 
397.94 
135. 33 

19.23 
159. 49 
156. 56 

56.65 

206. 29 
251. 44 

38.77 
19.11 

119.35 

112. 72 
65.32 

102. 43 
96.57 
46.84 
77.53 

105. 21 
30.96 



830, 639, 434 



100.00 1 5,496.73 



202. 52 



2.41 
.90 
7.12 
2.95 
4.75 
3.81 
7.33 
2.94 
1.07 
3.03 
2.00 
5.19 
2.44 
1.87 
1.95 
1.30 
1.93 
2.36 
4.08 
5.05 
3.92 
2.29 
.95 
2.75 
2.61 
2. .30 
0.11 
3.18 
5.21 
1. 65 
6.71 
1.15 
1.52 
3.32 
1.67 
3.81 
3.92 
3.58 
.78 
1.58 
1.36 
2.12 
2.50 
2.34 
1.47 
3.85 
1.92 
3.46 
3.68 



3.45 



' Alaska included in the State of Washington. 



68 



STATISTICS OF IN"COME 



Table 2. — Individual returns — Distribution hy income classes, showing the number 
of returns, net income, net tax, average net tax per return, and average rate of tax, 
net loss for prior year, personal exemption and credit for dependents, tax before tax 
credits, and tax credits — Distribution of income classes under $5,000 estimated, 
based on sample (see p. 1) 

[Income returned for the calendar year ended Dec. 31, 1927. Fiscal and fractional (part year) returns are 

included. See p. 1] 





Num- 
ber of 
returns 


Net income ' 


Tax after tax credits 


Net loss 
for prior 




Income classes 




Average 


Aver- 
age rate 
of tax to 


Personal 

exemption 

and credit for 






Net tax 


net tax per 


net in- 




dependents 










return 


come 
(per 
cent) 






Under $1,000 a 


115, 744 

11,001 

453, 132 

542, 966 
397, 948 
457,814 
475, 367 
244, 538 


$66. 280, 369 

5, 950, 315 

706, 584, 940 

938, 990, 760 

974, 329, 808 

1, 087, 945, 276 

1, 660, 408, 416 

866, 949, 749 










$299, 240, 733 
898, 570 


Under $1,000 


$39,980 


$3.63 


0.67 




$1,000 to .$2,000 2 




1, 245, 798, 505 


$1,000 to $2,000.. 


1, 233, 658 


2.27 


.13 




820, 986, 987 


$2,000 to $3,000 2 




1, 459, 421, 450 


$2,000 to $3,000.. 


3, 970, 412 


8.67 


.36 




711,369,704 


$3,000 to $4,000 2 





1, 909, 367, 030 


$3,000 to $4,000. 


2, 879, 855 


11.78 


.33 




577, 758, 341 


$4,000 to $5,000 2. 


174, 336 

315, 104 

20, 808 


758, 949, 837 

1, 414, 508, 424 

112,66,5,392 










772, 491, 188 


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


3, 628, 322 


11.51 


.26 




1, 044, 747, 502 


$5,000 to$r,,000' 


$1, 105, 578 
282, 065 


87, 604, 978 


$5,000 to .$6.000... 


181,015 


991,941,921 


3, 768, 914 


20.82 


.38 


640, 948, 075 


$6,000 to .$7,000 2.. 


9,416 


60, 751, 734 








980, 449 


32, 343. 063 


$6,000 to $7.000 


127, 740 


826, 857, 840 


4, 178, 369 


32.71 


.51 


235. 219 


454. 121, 201 


$7,000 to .$.S,000 2 


5,964 
92, 937 


44, 546, 599 
699, 604, 786 








697, 570 
234, 498 


18, 736, 060 


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


4, 244, 833 


45.67 


.61 


330, 679, 950 


$8,000 to $9,000 2. 


4,332 
68,331 


36, 714, 070 
579,828,312 








882, 069 
323, 141 


13, 101, 343 


$8,000 to $9,000 . . 


4, 158, 548 


60.86 


.72 


240, 899, 535 


$9,000 to $10,000 2.. 


3,559 


33, 794, 589 








767, 707 


10, 347, 460 


$9,000 to $10,000.. 


5-3, 598 


609, 0,53, 914 


4, 313, 838 


80.49 


.85 


214,317 


191, 808, 301 


$10,000 to $11,000 


43, 718 


458, 183, 031 


4, 383, 671 


100. 27 


.96 


954, 155 


149, 481, 946 


$11,000 to $12.000 


3-5, 131 


403, 643, 534 


4, 551, 979 


129.57 


1.13 


830, 721 


120, 125, 983 


$12,000 to $13,000 


28, 532 


356, 293, 171 


4,611,472 


161. 62 


1.2S 


990, 956 


96, 817, 423 


$13,000 to $14.000 


23, 727 


320, 178, 702 


4, 721, 581 


199. OC 


1.47 


795, 634 


80, 341, 027 


$14,000 to $15,000 


20, 156 


292, 271, 414 


4, 854, 075 


240.83 


1.66 


635, 651 


67, 740, 216 


$15,000 to .$20,000 


65, 391 


1,127,068,207 


25, 004, 439 


382. 38 


2.22 


2, 717, 188 


216, 878, 595 


$20,000 to .$25,000 


3.5, 424 


790, 419, 448 


26, 098, 689 


736. 75 


3.30 


2, 248, 264 


115,351,651 


$25,000 to $30,000 


21, 894 


598, 458, 662 


26, 431, 225 


1, 207. 24 


4.42 


1, 961, 706 


70, 502, 747 


$30,000 to ,$40,000 


2i, 773 


853, 569, 772 


49, 142, 519 


1, 983. 71 


5.76 


2. 400, 762 


78, 511, 845 


$40,000 to $50,000 


13, 456 


599, 742, 250 


43, 901, 557 


3, 262. 60 


7.32 


2, 487, 515 


41, 886, 041 


$50,000 to $60,000 


8,192 


447, 201, 129 


38, 381, 456 


4, 685. 24 


8.58 


1, 319, 282 


25. 192, 710 


$60,000 to $70,000. 


5,644 


364, 580, 130 


35, 590, 603 


6, 305. 92 


9.76 


1, 261, 637 


17, 363, 193 


$70,000 to .$80.000 


3,844 


287, 559, 815 


30,810,515 


8, 015. 22 


10.71 


813, 779 


11, 536, 349 


$80,000 to $90,000. 


2,781 


235, 627, 045 


27, 198, 138 


9, 779. 98 


11.54 


563, 941 


8, 293, 700 


$90,000 to $100,000 


2,112 


200, 419, 255 


24, 694. 240 


11,692.35 


12.32 


666, 623 


6, 223, 144 


$100,000 to $150,000 


5,261 


636, 018, 520 


87, 397, 904 


16, 612. 41 


13.74 


2, 168, 268 


15, 478, 213 


$150,000 to $200,000 


2,122 


364, 214, 566 


55, 569, 990 


26, 187. 55 


15.26 


805, 842 


6, 088, 947 


$200,000 to $250,000 


1,106 


246, 213, 183 


38, 989, 108 


35, 252. 36 


15.84 


666, 451 


3, 102, 935 


$250,000 to $300,000 


645 


176, 842, 50fi 


29, 216, 739 


45, 297. 27 


16.52 


376, 603 


1, 809, 193 


$300,000 to .$400,000 


755 


259, 624, 653 


44,317,452 


58, 698. 61 


17.07 


190, 756 


2, 093, 283 


$400,000 to $500,000 


386 


171, 497, 074 


29, 432, 725 


76, 250. 58 


17.16 




1, 075, 550 


$500,000 to $750.000 


384 


228, 999, 193 


38, 596, 248 


100,511.06 


16.85 


1, 887,'324 


1, 007. 364 


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


173 


149, 167, 390 


2.5,669,143 


148, 376. 55 


17.21 


93, 732 


458, 664 


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


138 


164, 637, 400 


28, 471, 058 


206, 312. 01 


17.29 




356, 450 


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


56 


97, 049. 514 


16, 313, 262 


291, 308. 25 


16.81 




123, 250 


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


55 
22 


132, 044, 039 
74, 835, 056 


21, 271, 277 
12, 341, 256 


386, 750. 49 
560, 966. 18 


16.11 
16.49 




123, 087 


$3,000,000 to $4,000.000.. 




40. 716 


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


8 


36, 523. 123 


4, 852, 405 


606, 550. 63 


13.29 


4, 495, 382 


9,000 


$5,000,000 and over 


11 


95, 551, 714 


15, 407, 979 


1, 400, 725. 36 


16.13 




25, 600 








Total 


4, 101, 547 


22, 545, 090, 553 


830, 639, 434 


202. 52 


3.68 


37, 054, 785 


12, 000, 708, 798 






Nontaxable 2 


1, 660, 606 


4, 455, 025, 754 






4, 433, 373 


5, 848, 451, 810 


Taxable 


2, 440, 941 


18, 090, 064, 799 


830, 639, 434 


202. 52 


3.68 


32, 621, 412 


6, 152, 256, 988 







1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss 
from sale of assets held more than 2 years and net loss for prior year are not deducted. 
> Nontaxable. Specific exemptions exceed net income. 



STATISTICS OF INCOME 



69 



Table 2. — Individual returns — Distribution by income classes, showing the number 
of returns, net income, net tax, average net tax per return, and average rate of tax, 
net loss per prior year, personal exemption and credit for dependents, tax before 
tax credits, and tax credits — Distribution of income classes under $5,000 estimated, 
based on sample {see p. 1) — Continued 



Income classes 



Under $1,000 2 

Under $1,000 

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

$1,000 to $2,000 

$2,000 to $3,000 2 

$2,000 to $3,000 

$3,ono to $4,000 2 

$3,000 to $4,000 

$4,000 to $5,000 2 

$4,000 to $5,000 

$5,000 to $r,,000 2 

$5,000 to $6,000 

$fi,000 to $7,000 2 

$r.,ooo to $7,000 

$7,000 to $s,noo2 

$7,000 to $S,000 

$%mo to $9,000 2. 

$S,000 to $9,000 _ 

.$9,000 to $10,000 2 

$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 

$80,000 to $90,000 

$90,000 to $100,000 

$100,000 to $1.50,000 

$150,000 to $200,000 

$200,000 to $2.50,000 

$2.50,000 to $300,000 

$300,000 to $400,000 

$400,000 to $500,000 

$500,000 to $750,000 

$7.50,000 to $1,000,000... 
$1,000,000 to $1,, 500,000. 
$1,500,000 to $2,000,000. 
$2,000,000 to $3,000,000. 
$3,000,000 to .$4,000,000. 
$4,000,000 to $5,000,000. 
$5,000,000 and over 



Total. 



Nontaxable 2. 
Taxable 



Tax before tax credits 



Normal tax 



$53, 306 



644, 881 
293,"878 



5, 

'3,"839,'8ii 
"4,"837,"76i 



Surtax 



4,783,119. 



5,126,237. 



5, 128, 673 
"4,'954,"356 



103, 362 
918. 805 
752, 467 
577, 691 
557, 976 
518, 249 
133, 642 
319, 155 
260, 046 
658, 199 
494, 893 
522, 079 
358, 719: 
435, 947 
381,363 
634, 079 
095, 195 
132, 992 

698, 294 
919, 185 
967, 290 
538, 686 
627, 307 
522, 572 

699, 781 
800, 077 
790, 306 
514, 758 

5,036 
216, 908 



12}-^ per 
cent tax on 
capital net 
gain from 
sale of as- 
sets held 
more than 
2 years 



Total 



$53, 306 



1, 644, 881 



$211,687 

522, 000 

709, 285 

826, 892 

1. 002, 645 

7, 905, 293 

12,137,862 

14,750,118 

30, 680, 020 

29, 066, 629! 

26,004,617 

24, 609, 596 

21,826,116 

19, 306, 733 
17, 607, 936 
63, 333, 670 
40,153,036 
27, 263, 693 

20, 684, 931 
30, 796, 177 
20, 893, 403 
26, 141, 462 

17, 316, 578 

18, 574, 688 
9,811,069 

11, 359, 700 
7, 389, 856 
2, 339, 449 
8, 806, 445 



5, 293, 878 



3, 839, 811 



4, 837, 761 
l,"783,"ii9 



5, 126, 237 



5, 128, 673 



Tax credits 



25 per cent 

of tax on 

earned net 

income 



$13, 326 
"4ii,"223 



1214 per 

cent on 

capital 

net loss 

from sale 

of assets 

held more 

than 2 

years 



1,323,4661. 
""959,"956L 



1,209,439;. 



1,014,205. 
""947,' 868' 



883,840;. 



4, 954, 350 



215,817,075, 511,731,376 



215,817,075 511,731,376 



$1,214,398 
2,714,932| 
3, 892, 990: 
4, 586, 566 
4, 350, 645; 
4, 206, 669 
3,993,174 

14, 352, 720: 

10, 139, 027; 
8, 372, 829 
5, 979, 236! 
9, 894, 713 
6, 436, 258 

10, 197, 7611 
6, 983, 639 
8, 302, 963 
6, 744, 752 
9, 146, 519 
4, 621, 120 
2, 510, 036 
6, 393, 029 



5, 103, 362 

5, 130, 492 

5, 274, 467 

5, 286, 976 

5, 384, 868 

5, 520, 894 

28, 038, 935 

28, 457, 017 

28,010,164 

51, 452, 617 

45, 276, 454 

39, 419, .586 

36, 4,54, 881 

31,612,708 

27, 894, 765 
25, 135, 189 
88, 781, 585 
56, 425, 055 
39, 334, 716 
29, 583, 352 
44, 658, 180 
29, 868, 347 
38, 966, 530 
25,822,7 

28, 677, 422 
16, 355, 888 
21, 296, 625 
12, 525, 734 

4, 854, 521 
15, 416, 382 



795,802|. 



789, 524 

746, 821 1 

722, 488! 

675, 5041 

663, 287! 

666, 819, 

3, 034, 496 

2, 3.58, 328 

1, 678, 939 

1, 895, 006 

1, 065, 706 

670, 066 

478, 845 

353, 335 

248, 813 

201, 788 

516, 359 

284, 777 

125, 770 

69, 459 

77, 422 

40, 266| 

48,36l! 

16, 395j 

12, 882; 

5, 843 

6, 236^ 
2,363 

369 
924 



$415,092 

309, 191 

368, 065 

385, 433 

448, 858 

447, 814 

239, 161 

867, 322 

570, 288 

219, 838 

297, 154 

263, 306 

395, 356 

321, 921 

137, 261 

93, 482 

36, 783 

20, 012 

182,115 

1,747 

7,479 



134, 033, 966 861, 582, 417 



24,915,315, 6,027,668 



134, 033, 966 861, 582, 417 



24,915,315 6,027,668 



' Nontaxable. Specific exemptions exceed net income. 



70 



STATISTICS OF INCOME 



Table 3. — Individual returns- — Simple and cutnulative distribution of the number of 
returns, net income and tax, and relative percentages, by income classes — Distri- 
bution of income classes under $6,000 estimated, based on sample {see p. 1) 

llncome returned for the calendar year ended Dec. 31, 1927. Fiscal and fractional (part year) returns are 

included. See p. 1] 



Income classes 



Under $1,000 

$1,000 to $2,000 

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

$3,000 to $1,000 

$1,000 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 $S0,000 

$SO,000 to .$90,000 

$90,000 to $100,000 

$100,000 to $150,000 

$1.50,000 to .$200,000 

$200,000 to $250,000 

$250,000 to $300,000 

$300,000 to .$400,000 

$100,000 to $.500,000 

$.500,000 to $750,000 

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



Returns 



Simple distribution 



Number in 
each class 



126, 745 
996, 098 
855, 762 
719, 905 
489, 440 
201, 823 
137, 156 
98, 901 
72, 663 
57, 157 
43, 718 
35, 131 
28, 532 

23, 727 
20, 156 
65, 391 
35, 424 
21, 894 

24, 773 
13, 4.56 

8, 192 ' 

5,644 

3,844 

2,781 

2,112 

5,251 

2,122 

1,105 

645 

755 

386 

384 

173 

138 

56 

55 

22 

8 

11 



Per cent 
of total 



Total I 4,101,547 



3.09 
24.29 
20.87 
17.55 
11.93 

4.92 

3.35 

2.41 

1.77 

1.39 

1.07 
.86 
.69 
.58 
.49 

1.59 
.864 
.534 
.604 
.325 
.200 
.138 
.094 
.038 
.052 
.128 
.052 
.027 
.016 
.019 
.009 
.009 
.004 
.003 
.0015 
.0013 
.0007 
.0002 
.0003 



Cumulative distribu- 
tion over class below 



100. 00 



Number 



4, 101, 547 

3, 974, 802 

2, 978, 704 

2,122,942 

1, 403, 037 

913, 597 

711,774 

574, 618 

475, 717 

403. 054 

345, 897 

302, 179 

267, 048 

238, 516 

214,789 

194, 633 

129, 242 

93, 818 

71, 924 

47, 151 

33. 695 

25. 503 

19, 859 

16, 015 

13, 234 

11, 122 

5,861 

3,739 

2,633 

1, 988 

1,233 

847 

463 

290 

152 

96 

41 

19 

11 



Per cent 
of total 



100. 00 
96.91 
72.62 
51.75 
34.20 
22.27 
17.35 
14.00 
11.59 
9.82 
8.43 
7.30 
6.50 
5.81 
5.23 
4.74 
3.150 
2.286 
1.752 
1.148 
.823 
.623 
.485 
.391 
.323 
.271 
.143 
.091 
.064 
.048 
.029 
.020 
.011 
.007 
.004 
.0025 
.0012 
.0005 
.0003 



Cumulative distribu- 
tion under class 
above 



Number 



126, 745 
1, 122, 843 

1, 978, 605 

2, G98, 510 
3, 187, 950 

3, 3S9, 773 
3, 526, 929 
3, 625, 830 
3, 698, 493 
3, 755, 650 
3, 799, 368 
3, 834, 499 
3, 803, 031 
3, 886, 758 
3, 900, 914 

3, 972, 305 
4, 007, 729 

4, 029, 623 
4, 054, 390 
4, 067, 852 
4, 076, 044 
4, 081, 688 
4, 085, 532 
4, 088, 313 
4, 090. 425 
4, 095, 686 
4, 097, 808 
4, 098, 914 

4. 099, 559 

4. 100, 314 

4. 100. 700 
4, 101. 084 

4. 101, 257 
4, 101, 395 
4,101,451 
4, 101, 506 
4, 101, 528 
4, 101, 536 
4, 101, 547 



Per cent 
of total 



3.09 
27.38 
48.25 
05.80 
77.73 
82.65 
86.00 
88.41 
90. 18 
91.57 
92.04 
93. 50 
94.19 
94.77 
95.26 
96.85 
97.714 

98. 248 
9S. 852 

99. 177 
99. 377 
99. 515 
99. 009 
99. 677 
99. 729 
99. 857 
99. 909 
99. 936 
99. 952 
99. 971 
99. 9S0 
99. 9S9 
99. 993 
99. 996 
99. 9975 
99. 9988 
99. 9995 
99. 9997 

100. 00 



STATISTICS OF INCOME 



71 



Table 3. — Individual returns — Simple and cumulative distribution of the number of 
returns, net income and tax, and relative -percentages, by income classes — Con. 



Income classes 



Net income ' 



Simple distribution 



Amount in 
each class 



Per 

cent of 
total 



Cumulative distribu- 
tion over class below 



Per 

cent of 
total 



Cumulative distribu- 
tion under class above 



Amount 



Per 

cent of 

total 



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 

$2.5,000 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... 



$72, 230, 684 
645, 575, 700 
062, 275, 084 
527, 358, 165 
173, 458, 261 
104,607,313 
887, 609, 574 
744, 151, 385 
616, 542, 382 
542, 848, 503 
458, 183, 031 
403, 643, 534 
356, 293, 171 
320. 178, 702 
292, 271, 414 
127,068,207 
790, 419, 448 

598, 458, 662 
853, 569, 772 

599, 742, 250 
447,201,129 
364, 580. 130 
287, 5.59, 815 
235, 627, 045 
200,419,255 
636, 018, 520 
364, 214, 566 
246, 213, 183 
176, 842, 506 
259, 624. 653 
171, 497, 074 
228, 999, 193 
149, 167, 396 
164. 637. 400 

97, 049, 514 
132, 044, 039 
74, 835, 056 
36, 523, 123 
95,551,714 



0.32 

7.29 

9.15 

11.21 

9.64 

4.90 

3.94 

3.30 

2.72 

2.41 

2.03 

1.79 

1.58 

1.42 

1.30 

5.00 

3.51 

2.65 

3.79 

2.66 

1.98 

1.62 

1.28 

1.05 

.91 

2.82 

1.62 

1.09 

.78 

1.15 

.76 

1.02 

.66 

.73 

.43 

.58 

.33 

.16 

.42 



$22, 545, 

22, 472, 

20, 827, 

18, 765, 

16, 237, 

14, 064, 

12, 959, 

12,071, 

11,327, 

10,711, 

10, 168, 

9, 710, 

9,306, 

8, 950, 

8, 630, 

8, 337. 

7, 210, 

6, 420, 

5, 821, 

4,968, 

4, 368, 

3,921, 

3, 5.56, 

3, 269, 

3, 033, 

2, 833, 

2, 197, 

1, 832, 

1, 586, 

1, 409, 

1, 1.50, 

978, 

749. 

600. 

436, 

338, 

206, 

132, 

95, 



090, 553 
859, 869 
284, 169 
009, 085 
650, 920 
192, 659 
585, 346 
975, 772 
824, 387 
282, 005 
433, 502 
250, 471 
606, 937 
313, 766 
135, 064 
863, 650 
795, 443 
37.5, 995 
917, 333 
347, 561 
605, 311 
404, 182 
824, a52 
264, 237 
637, 192 
217,937 
199,417 
984, 851 
771,668 
929, 162 
304, 509 

807. 435 

808, 242 
640, 840 
003, 446 
953. 932 
909, 893 
074, 837 
551, 714 



100. 00 

99.68 

92.39 

83.24 

72.03 

62.39 

57.49 

53. 55 

50. 25 

47.53 

45.12 

43.09 

41.30 

39.72 

38.30 

37.00 

32.00 

28.49 

25. 84 

22.05 

19.39 

17.41 

15.79 

14.51 

13.46 

12.55 

9.73 

8.11 

7.02 

6.24 

5.09 

4.33 

3.31 

2.65 

1.92 

1.49 

.91 

.58 

.42 



$72, 
1,717, 
3, 780, 
6, 307, 
8, 480, 
9, 585, 
10,473, 
11, 217, 

11, 833, 
12, 376, 

12, 834, 

13, 238, 

13, 594, 
13,914, 

14, 207, 
15,334, 
16, 124, 

16, 723, 

17, 576, 
18, 176, 
18, 623, 
18, 988, 

19, 275, 
19,511, 
19,711, 
20, 347, 

20, 712, 
20, 958, 
21, 135, 
21, 394, 

21, 566, 
21,79,5, 

' 21,944, 
j 22,109, 

22, 206, 
22, 338. 
22.413, 
22, 449, 
22, 545, 



230, 684 
806, 384 
081, 468 
439,633 
897, 894 
505, 207 
114,781 
266, 166 
808, 548 
657, 051 
840, 082 
483, 616 
776, 787 
955, 489 
226, 903 
295, 110 
714, 558 
173, 220 
742, 992 
485, 242 
686, 371 
266, 501 
826, 316 
4,53, 361 
872, 616 
891, 136 
105, 702 
318, 88C 
161,391 
786, 044 
283, 118 
282,311 
449. 707 
087, 107 
136, 621 
180, 660 
015,716 
538, 839 
090, 553 



Total. 22,545,090,553 100.00 



0.32 
7.61 
16.76 
27.97 
37.61 
42.51 
46.45 
49.75 
52.47 
54.88 
66.91 
58.70 
60.28 
61.70 
63.00 
68.00 
71.51 
74.16 
77.95 
80.61 
82.59 
84.21 
85.49 
86.54 
87.45 
90.27 
91.89 
92.98 
93.76 
94.91 
95.67 
96.69 
97.35 
98.08 
98.51 
99.09 
99.42 
99.58 
100. 00 



' Capital net gain from sale of assets held more than 2 years is included in net income, but capital net 
loss from sale of assets held more than 2 years and net loss for prior year are not deducted. 



72 



STATISTICS OF IXCOjME 



Table 3. — Individual returns — Simple and cumulative distribution of the nu7nber of 
returns, net income and tax, and relative percentages, by income classes — Con. 

Tax 



Income classes 







Cumulative distribu- 


Cumulative distribu- 




tion over class below 


tion under class above 


Amoimt in 
each class | 


Per cent 
of total 


1 
Amount , 


Per cent 
o( total 


Amoimt 


Per cent 
of total 


$39,980 


0.01 


$830, 639, 434 


loaoo 


$39,980 


0.01 


1.233.658 


.15 


830, 599, 454 


99.99 


1, 273, 638 


.16 


3, 970, 412 


.48 


829. 365, 796 


99.84 


5,244.050 


.04 


2. 879. 855 


.35 


825. 395, 384 


99.36 


8, 123. 905 


.99 


3.628,322 


.44 


822. 515. 529 


99.01 


11. 752, 227 


1.43 


3. 76S, 914 


.45 


818, 887. 207 


9a 57 


15, 521, 141 


1.88 


4, 178. 369 


.50 


815. 118. 293 


98.12 


19. 699, 510 


2.38 


4. 244. 833 


.51 


810. 939. 924 


97.62 


23. 944, 343 


2.89 


4, 158. 548 


.50 


806, 695, 091 


97.11 


28, 102. 891 


3.39 


4,313.838 i 


.52 


802, 536. 543 


96.61 


32.416,729 


3.91 


4,383.671 1 


.53 


798, 252, 705 


96.09 


36. 800. 400 


4.44 


4.551.979 


.55 


793. 839, 034 


95.56 


41,352,379 


4.99 


4,611,472 1 


.56 


789. 287, 055 


95.01 


45, 963, 851 


6.55 


4,721,581 1 


. Oi 


784, 675, 583 


94.45 


50. 685, 432 


6.12 


4.854,075 1 


.59 


779. 954, 002 


93.88 


55. 539, 507 


6.71 


25. 004. 439 


3.01 


775, 099, 927 


93.29 


80, M3. 946 


9.72 


26. 098, 689 


3.14 


750, 095, 488 


90.28 


106, 642, 635 


12.86 


; 26. 431, 225 


3.18 


723, 996. 799 


87.14 


133,073,860 


16.04 


' 49, 142, 519 


5.92 


697, 565, 574 


83.96 


182, 216, 379 


21.96 


43. 901, 557 


5.28 


648, 423, 055 


78.04 


226,117.936 


27. 24 


38. 381, 456 


4.62 


604,521,498 


72.76 


264, 499, 392 


31.86 


] 35. 590. 603 


4.28 


566, 140, 042 


68.14 


300. 089, 995 


36.14 


30, 810. 515 


3.71 


530, 549, 439 


63.86 


.330, 900. 510 


39.85 


27, 198, 138 


3.27 


499. 738, 924 


60.15 


358, 098, 648 


43.12 


24, 694, 240 


2.97 


472, 540, 786 


56.88 


382, 792. 888 


46.09 


87. 397, 904 


10.52 


447, 846, 546 


53.91 


470, 190, 792 


56.61 


55, 569, 990 


6.69 


3G0, 448, 642 


43.39 


525, 760, 782 


63.30 


38, 989. 108 


4.69 


304, 878, 652 


36.70 


564, 749, 890 


67.99 


29. 216. 739 


3.52 


265, 889, 544 


32.01 


593. 966, 629 


71.51 


44,317,452 


5.33 


236, 672, 805 


28.49 


638. 284. 081 


76.84 


29. 432. 725 


3.54 


192. 355, 353 


23.16 


667.716,806 


80.38 


38, 596, 248 


4.65 


162, 922, 628 


19.62 


706. 313. 054 


85.03 


25, 669, 143 


3.09 


124. 326, 380 


14.97 


731, 982, 197 


88.12 


28, 471, 058 


3.43 


98, 657, 237 


11.88 


760, 453. 255 


91.55 


' 16, 313, 262 


1.96 


70. 186, 179 


8.45 


776, 766, 517 


93.51 


21, 271, 277 


2.56 


53,872,917 


6.49 


798,037,794 


96.07 


12, 341. 2.56 


1.49 


32, 601, 640 


3.93 


810, 379. 050 


97.56 


4, 852, 405 


.58 


20. 2C0, 384 


2.44 


815. 231. 455 


98.14 


15. 407, 979 


1. S6 


15, 407. 979 


1.86 


830. 639. 434 


100.00 


830, 639, 434 


100.00 





















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 

S7,000 to SS.OOO 

SS.OOO to $9,000 

§9,000 to $10,000 

§10,000 to $11,000 

§11,000 to 812,000 

§12.000 to $13,000 

§13,000 to $14.000 

§14,00(' 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 

§(50,000 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 85,000,000- 

§5,000,000 and over- -— 

Total — 



STATISTICS OF IXCOME 



73 



Table 4. — Individual returns — Number of returns and net income, distributed 
according to sex and family relationship, by States and Territories 

[Income returned for the calendar year ended Dec. 31, 1927. Fiscal and fractional (part year) returns are 

included. See p. 1] 



States and Territories 



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




Single men — Heads of 
families 



Net income ' 



Alabama 

Alaslja 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 

North Dakota. 

Ohio 



15, 156 



Oklahoma 

Oregon 

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

Tennessee 

Texas 

Utah 

Vermont 

Virginia... 

Washington 

West Virginia.. 

Wisconsin 

Wyoming. 

Total 



$91, 341, 151 

'""'2i,"663,"646' 

52, 801, 193 

983, 249, 882 

98, 228, 362 

262, 468, 849 

55, 355, 084 

111,251,444 

140, 415, 730 

112, 631, 800 

27, 917, 058 

21,432,777 

1, 310, 895, 077 

229, 994, 646 

128, 106, 993 

111,460,320 

108, 620, 410 

69, 270, 934 

66, 431, 883 

224, 128, 933 

695, 844, 592 

595, 145, 607 

199. 125, 168 

46, 694, 434 

326, 332, 768 

44. 100, 209 

93, 350, 248 

7, 619, 950 

43, 906, 681 

718, 474, 323 

12, 925, 368 

3, 288, 313, 355 

107, 876. 651 

24, 170. 320 

726, 213. 865 

156, 670. 868 

95. 608. 686 

1,263,552.117 

92. 232, 746 

38. 096, 751 

27. 221, 080 

118,452.011 

222, 433. 991 

35. 883, 564 

25. 662, 633 

112.637.122 

119. 777. 565 

90, 814, 708 

292. 247. 622 

18, 781. 168 



2,016,850 13,870,232,343 



733 

1,074 

22,793 

2,347 

4,682 

828 
2.094 
2,216 
2,395 

630 

568 
27, 637 
5,940 
2,724 
2,984 
3,157 
2,461 
1,415 
4,932 
19. 305 
9,557 
3,652 
1,194 
8,823 
1,820 
1,892 

260 

937 
17,295 

416 

56, 069 

2.260 

473 

18. 6,58 

1.955 

2, 568 

33. 593 

2,261 

939 

480 
2.671 
5,919 

724 

676 
3,115 
3,169 
2,165 
5.762 

746 



$7, 350, 655 

""2,"278.'655 
3, 891, 823 

82, 897, 953 
8, 162, 728 

21, 446, 588 
4. 432, 853 
9, 055, 057 
8,771.455 
9, 439, 109 
1, 964, 933 
1, 928, 644 
116, 164, OSO 

19, 772, 555 
9,161.091 
9, 856. 877 

11,789,4.53 
9, 836, 728 

5, 314, 505 
23, 730, 730 
70, 526, 536 
42, 334, 532 
14,361,753 

3,954,912 

31,670,111 

4. 742, 244 

6, 643, 688 
966,517 

3, 304, 790 

67. 908. 933 

1, 441, 299 

267,619,078 

9.0*11.223 

1. 623. 043 
67,233. I.i6 

7,910.311 

7, 622. 396 
129, 915, 246 

8, 719. 343 
3, 219. 261 
1,440,687 

10, 260. 666 
23. 131. 721 

2. 597. 412 
2. 639. 874 

10. 768, 871 
10. 598. 537 

7, 503, 942 
21, 992. 907 

2, 274, 941 



302, 821 



1,211,234,402 



' Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss 
from sale of assets held more than 2 years and net loss for prior year are not deducted. Net income for 
returns under $5,000 estimated on basis of sample. See p. 1. 

> Alaska included in the State of Washington. 



74 



STATISTICS OF INCOME 



Table 4. — Individual returns — Number of returns and net income, distributed 
according to sex and family relationship, by States and Territories — Continued 



States and Territories 



Single women— Heads 
of families 



Single men — Xot heads 
of families 



Number 
of returns 



Xet income i 



Number 
of returns 



Net income > 



Single women — Not heads 
of families 



Number 
of returns 



Net 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 



591 $2,516,134 



7,492 



$20, 502, 374 



2,361 



$7, 027, 533 



180 


701, 481 


3,552 


402 


1, 796, 178 


3,503 


9,575 


42, 372, 472 


89,542 


957 


3, 756, 595 


7.428 


2,225 


12, 229, 109 


19,682 


333 


2, 199, 666 


2,361 


1,526 


5, 534, 325 


9,936 


895 


3, 814, 125 


8,653 


945 


3, 676, 854 


8,070 


36.5 


1, 6C9, 020 


1,826 


151 


461,529 


2,872 


9,753 


39, 578, 730 


119. 198 


1,516 


5, 047, 340 


24,771 


891 


2, 634, 580 


11, 525 


860 


2, 671, 099 


7,198 


987 


4, 240, 391 


9,362 


1,043 


4,435,037 


8,289 


412 


1, 739, 501 


4,187 


1,704 


10, 748, 554 


15, 957 


6,350 


25, 656, 782 


48.654 


2,983 


13, 626. 417 


58,227 


924 


4,222,538 


16, 896 


371 


1,131,878 


3,542 


3,028 


11, 543, 913 


23,431 


396 


959, 160 


6,216 


629 


1, 873, 515 


6,918 


Ol 


436,264 


2,228 


266 


1, 894, 090 


3,940 


5,802 


25,706,231 


48, 572 


112 


495, 473 


1, 631 


20,547 


109, 270, 055 


190. 958 


614 


2, 648, 567 


7,634 


123 


291,136 


2,382 


4,876 


20, 551, 286 


68,457 


634 


2,684,497 


8,785 


1,230 


3, 780, 997 


8,914 


9,561 


46, 657, 421 


114, 613 


1 iO 


4, 390, 621 


6,106 


303 


1, 051, 294 


3,424 


128 


324, 587 


2,468 


938 


3,344,905 


8,061 


2,716 


11, 56.5, 590 


23,942 


146 


806,459 


4,338 


200 


728, 879 


2.064 


l,a32 


3. 851, 035 


9,621 


1,212 


4, 2.58, 974 


17, 590 


531 


2, 0.59, 146 


11, 469 


1,495 


5, Z37, 252 


29,720 


140 


515, 013 


3,561 



Total 1 103,430 



575 


1, 739, 479 


1,242 


3, 926, 676 


30,591 


126, 120, 748 


2,800 


10, 090, 795 


12,491 1 


55, 109, 225 


1.161 1 


7,206,968 


9,532 


30, 732, 001 


3,745 i 


13, 768, 631 


3,396 t 


10, 785, 329 


1,270 1 


4, 878, 336 


460 1 


1, 140, 099 


37.495 ■ 


144, 643, 950 


5,326 


18,407,942 


3,967 


13,126,942 


2,198 


6, 643, 580 


3,182 


12, 676, 652 


2,727 


9. 687, 751 


2,057 


9, 285, 356 


7,731 


43,977,611 


31,077 


132, 365, 534 


17, 127 


65, 026, 099 


6,130 


18, 983, 358 


1,254 


2,814,673 


8,656 


31, 009, 883 


1,097 


2, 754. 977 


2,593 


7, 101. 552 


222 


748, 827 


1,639 


7, 284, 676 


21,501 


90, 465, 514 


450 


1,088,818 


101, 178 


478,700,096 


2,822 


7, 675, 176 


577 


1,234,399 


19, 263 


74, 878, 202 


2,301 


7, 036, 044 


2,318 


7, 359, 824 


40,190 


174, 063, 038 


3,379 


18, 192, 796 


1,078 


2, 901, 058 


642 1 


1, 308, 577 


2,898 


9, 869, 128 


7,824 


28. 909, 967 


677 


2, 116, 179 


1,069 


5,066,788 


3,970 


12, 383, 303 


5, .594 


15, 304, 410 


1,630 


6, 382, 034 


7,897 


25, 507, 698 


409 


1, 009, 141 



463, 326, 695 1, 109, 676 3, 700, 791, 106 



431,769 1,770,517,373 



• Capital net gain from sale of assets held more than 2 years is included In net income, but capital net loss 
from sale of assets held more than 2 years and net loss for prior year are not deducted. Net income for 
returns under $.5,000 estim^.ted on basis of sample. See p. 1. 

* Alaska included in the State of Washington. 



STATISTICS OF IN-COME 



75 



Table 4. — Individual returns — Number of returns and net income, distributed 
according to sex and family relationship, by States and Territories — Continued 



states and Territories 



Wives filing separate 
returns from husbands 



Number 
of returns 



Net income i 



Community property 
income 



Num- 
ber of 
returns 



Net income ' 



Grand total 



Number 
of returns 



Net income • 



Alabama --. 

Alaska' 

Arizona ..- 

Arkansas 

California 

Colorado.. 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Oeorgia 

Hawaii 

Idaho.. 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky. 

Louisiana 

Maine 

Maryland 

M assachusetts 

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. 



625 



$4, 486, "67 



27, 



278 i 
381 1 
094 
720 ' 
129 
380 I 
991 
059 I 
756 
238 
400 
397 1 
425 I 
956 1 
712 
776 
399 
566 j 
497 I 
857 I 
435 1 
449 
312 
142 
172 
616 I 

78 
447 
117 
231 
067 
782- 
120 
207 
040 
618 
931 
865 
319 

99 
737 
514 
251 
266 
771 
145 
574 
684 

94 



112, 719 



1,373,619 
3,138,961 

78, 731, 956 
6, 161, 505 

33, 100, 107 
8, 624, 542 

10, 399, 343 

10, 503, 766 

6, 970. 503 

2, 122, 336 

1, 367, 514 

101, 973, 254 

13, 784, 386 

5, 941, 974 

4, 144, 752 

6, 338, 773 
5, 038. 988 

5, 657, 696 
19.617,495 
79, 754, 430 
48, 029, 455 
13, 883, 172 

1, 790, 746 

23, 824, 349 

1. 273, 042 

2, 971, 874 

359, 054 

2. 987, 907 

58, 720, 831 

886, 216 

384, 268, 916 

7, 853, 039 

473. 178 
65, 296, 739 

8, 813, 833 

3, 295, 664 

107, 191, 126 

10, 350, 058 

1, 757, 103 

338. 179 
6, 666, 008 

19, 657, 242 
1,903,285 
1, 748, 182 

6, 218. 246 
8, 807, 229 
5, 188, 732 

15, 409, 024 
459, 222 



1, 219, 714, 318 



799 



258 



3,987 



9, 740, 124 



4,410,075 



5, 533, 254 



51, 705, 677 



238 



473 



4,569 



24,282 



2, 182, 606 



4, 940, 947 



3 180, 123, 647 



50, 637, 986 



27, 992 



11, 059 
17, 331 

315, 566 
31, 727 
77, 778 
9,266 
39, 560 
40, 080 
33,818 
9,252 
10, 673 

378, 859 
76, 703 
45, 349 
35, 575 
33,004 
37, 293 
18, 710 
65, 099 

214, 356 

175, 806 
61, 439 
16, 964 
96, 407 
18, 651 
32, 170 
4,702 
14, 484 

195, 467 
6,462 

766, 974 

33, 398 

9,758 

222, 707 
39,803 
33, 903 

381,374 
25, 184 
14,310 
10, 969 
33, 812 

114, 534 
13, 029 
8,268 
37, 393 
62,200 
32, 500 

100, 956 
8,870 



309, 274, 316 4, 101, 547 



$133, 224, 614 



45, 837, 158 

75. 553. 896 

1, 582, 576, 258 

148, 473, 486 

451, 001, 651 

90. 262, 899 

198, 938, 042 

206, 917, 657 

167, 407, 479 

44, 618, 510 

38, 448, 758 

2, 093, 908, 574 

349, 434, 464 

190, 436. 034 

157, 394, 402 

172, 582, 213 

175, 254, 161 

103, 080. 848 

390,671,215 

1, 189, 273, 214 

950, 085, 831 

295, 670, 416 

64, 878, 684 

501.495.130 

69, 654, 023 
130,131,079 

17, 443, 233 

70, 560, 949 
1,117,398,064 

26, 288, 148 

5,398,451.005 

155,916,827 

33, 252, 341 

1, 153, 756, 214 

212, 341, 656 

140.739,425 

2,091,825,217 

157, 464, 733 

55, 218, 679 

35, 906, 515 

173, 162, 605 

560, 322, 568 

53, 628, 897 

41, 842, 221 

172, 239, 863 

252, 547, 211 

139, 696, 175 

436, 579, 613 

• 31,297,698 



22, 545, 090, 553 



1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss 
from sale of assets held more than 2 years and net loss for prior year are not deducted. Net income for 
returns under $5, 000 estimated on basis of sample. See p. 1. 

' Alaska included in the State of Washington. 

37722—29 6 



76 



STATISTICS OF INCOME 



Table 5. — Individual returns — Number of returns and net income distributed 
according to sex and family relationship, by income classes — Distribution of income 
classes under $5,000 estimated, based on sample (see p. 1) 

[Income returned for the calendar year ended Dec. 31, 1927. Fiscal and fractional (part year) returns are 

included. See p. 1] 



Income classes 



Under $1,000 2 

Under $1,000 

$1,000 to $2,000 2 

$1,000 to $2,000 

$2,000 to $3,000 2 

$2,000 to $3,000 

$3,000 to $4,000 2 

$3,000 to $4,000 

$4,000 to $5,000 2... 

$4,000 to $5,000 

$5,000 to $6,000 2 

$5,000 to $6,000 

$6,000 to $7,000 2 

$6,000 to $7,000 

$7,000 tc $8,000 2 

$7,000 to $8,000 

$8,000 to $9,000 2.. 

$8,000 to $9,000. _ 

$9,000 to $10,000 2 

$9,000 to $10,000 

$10,000 to $11,000 

$11,000 to $12,000 

$12,000 to $13,000 

$13,000 to $14,000 

$14,000 to $15,000 

$15,000 to $20,000 

$20,000 to $25,000 

$25,000 to .$30,000 

$30,000 to $40,000 

$40,000 to $.50,000 

$50,000 to $60,000 

$60,000 to $70,000 

$70,000 to $80,000 

$80,000 to $90,000 

$90,000 to $100,000 

$100,000 to $150,000 

$150,000 to $200,000 

$200,000 to $2.50,000 

$250,000 to $300,000 

$300,000 to $400,000 

$400,000 to $500,000 

$500,000 to .$7.50,000 

$7.50,000 to«$ 1,000,000.. - 
$1,000,000 to $1,500,000. 
$1,500,000 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 - 



Nontaxable 2. 
Ta.xable 



Joint returns of husbands 
and wives, with or without 
dependent children, in- 
cluding returns of husbands 
whose wives, though living 
with them, file separate 
returns 



Single men— Heads of 
families 



Number of 
returns 



Net Income 1 



65, 278 

1,264 

139, 505 

9,567 

231, 842 

20, 091 

408, 313 

98, 386 

155, 754 

228, 378 

16, 089 

138, 607 

5,899 

97, 165 

3,529 

70, 415 

2,397 

51, 031 

1,871 

39, 681 

31, 088 

24, 963 

19, 920 

16, 485 

13, 867 

43, 942 

23, 141 

13, 987 

15, 606 

8,246 

5,007 

3,482 

2,319 

1, 656 

1,302 

3,192 

1,283 

642 

411 

467 

254 

239 

109 

80 

35 

36 

15 



2, 016, 850 



1, 030, 477 
986, 373 



$36, 603, 899 

700, 275 

217, 449, 492 

16, 459, 026 
580, 849, 201 

49, 974, 343 

1, 431, 048, 988 

365, 326, 114 

677,117,446 

1, 027, 795, 050 

86, 854, 650 
759, 517, 625 

38, 041, 469 
628, 997, 543 

26, 360, 812 
530, 685, 348 

20,311,844 
433, 039, 978 

17, 773, 283 
376, 894, 264 
325, 785, 363 
286,801,710 
248, 740, 591 
222, 415, 249 
201, 022, 277 
756, 83.5, 800 
516, 139, 240 
382, 274, 863 
537, 724, 366 
367, 459, 438 
273, 068, 343 
224, 773, 059 
173, 634, 785 
140, 151, 122 
123, 645, 852 
380, 208, 717 
220, 568, 015 
143, 324, 058 
112, 424, 057 
160,941,467 
112,787,592 
142, 190, 307 

93,894,618 
96, 408, 884 
60, 938, 494 
84, 709, 028 
51,535,441 
36, 523, 123 
65, 605, 774 



Number 
of returns 



3,558 

2 

79, 955 

41 

103,812 

436 

43, 337 

6,946 

8,991 

17, 951 

845 

8,201 

371 

5,607 

176 

3,586 

164 

2,836 

123 

2,205 

1,780 

1,453 

1,148 

984 

812 

2,673 

1,421 

847 

905 

513 

289 

218 

119 

93 

56 

183 

78 

41 

18 

18 

11 

10 

1 

3 

1 

1 

1 



Net income 1 



13, 870, 232, 343 



3,132,411,084 
10, 737, 821, 259 



302, 821 



241,332 
61, 489 



$2, 162, 

1, 

138, 474, 

"4, 

245, 258, 

1,041, 

148, 270, 

26, 097, 

39, 003, 

80, 133, 

4, 560, 
44, 926, 

2, 387, 
36, 259, 

1, 321, 
26, 845, 

1, 387, 
24, 087, 

1,171, 
20, 989, 
18,651, 
16, 686, 

14, 326, 

13, 289, 
11,772, 
46, 070, 
31,719, 
23, 188, 
31, 087, 
22, 754, 

15, 863, 

14, 083, 

8, 862, 
7, 877, 

5, 305, 
22, 220, 
13, 185. 

9, 002, 
4. 917, 

6, 326, 

4, 925, 

5, 583, 
« 

(') 



824 
342 
606 
223 
187 
838 
739 
742 
726 
605 
164 
g96 
051 
196 
023 
421 
639 
989 
311 
284 
058 
433 
598 
633 
283 
379 
002 
420 
210 
912 
352 
607 
119 
123 
945 
333 
862 
310 
049 
730 
498 
516 



(') 
19, 080, 424 



1,211,234,402 



583, 997, 270 
627, 237, 132 



1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss 
from sale of assets held more than 2 years and net loss for prior year are not deducted. 
' Nontaxable. Specific exemptions exceed net income. 
' Classes grouped to conceal net income and identity of taxpayers. 



I 



STATISTICS OP INCOME 



77 



Table 5. — Individual returns — Number of returns and net income distributed 
according to sex and family relationship, by income classes — Continued 





Single women— Heads 


Single men- 


-Not heads of 


Single 


K^omen— Not 




of families 


families 


heads of families 


Income classes 
















Number 
of returns 


Net income ' 


Number of 
returns 


Net income ' 


Number 
of returns 


Net income • 


Under $1,000 2 . -. 


2,287 


$1,371,144 


27, 230 


$16,006,513 


13, 392 


$8, 034, 555 


Under $1,000 


10 


5,868 


416 


171, 168 


450 


212,570 


$1,000 to $2,000 2 


33, 672 


57, 291, 236 


119, 769 


175, 946, 519 


73, 502 


107, 402, 373 


$1,000 to $2,000 - 


27 


■ 43, 205 


390, 942 


679, 455, 633 


131,563 


220, 442, 136 


$2,000 to $3,000 2 


31,232 


74, 448, 504 


15, 785 


36, 932, 591 


12, 053 


28, 983, 268 


$2,000 to $3,000 


91 


220, 040 


334, 346 


790, 574, 226 


91,671 


218, 225, 839 


$3,000 to $4,000 2. 


11,587 


39, 239, 125 


3,534 


12, 065, 815 


5,946 


20, 576, 234 


$3,000 to $4,000- 


1,343 


4,976,717 


96, 328 


327, 495, 656 


32, 078 


110,079,018 


$4,000 to $5,000 2 


2,870 

3,935 

716 


12, 586, 236 
17, 588, 397 
3, 915, 542 


1,697 
39, 530 

847 


7, 672, 555 

175,951,633 

4, 637, 522 


3,382 

16, 450 

1,346 


15, 151,957 


$4,000 to $5,000 


73, 239, 522 


$5,000 to $6,000 2 


7, 372, 633 


$5,000 to $6,000 - 


2,297 


12, 594, 034 


15,170 


83, 042, 890 


7,004 


38, 503, 968 


$6,000 to $7,000 2 


522 


3, 373, 727 


691 


4, 464, 335 


1,127 


7, 273, 563 


$6,000 to $7,000 - - 


1,743 


11, 293, 336 


10, 433 


67, 462, 683 


5,410 


35, 035, 355 


$7,000 to $8,000 2 


318 


2, 370, 071 


504 


3, 758, 020 


794 


5, 940, 836 


$7,000 to $8,000 


1,318 


9, 869, 057 


7,768 


58, 386, 260 


4.109 


30, 825, 969 


$8,000 to $9,000 2 


277 


2, 343, 322 


411 


3, 464, 567 


588 


5, 002, 070 


$8 000 to $9,000 


1,076 


9, 150, 374 


5,733 


48, 636, 447 


3,132 


26, 566, 826 


$9,000 to $10,000 2 


179 


1, 700, 380 


345 


3, 287, 898 


539 


5,092,282 


$9,000 to $10,000 


827 


7,831,072 


4,486 


42, 614, 337 


2,713 


25, 762, 226 


$10,000 to $11, 000 


824 


8, 656, 508 


3,904 


40, 923, 301 


2,574 


27, 008, 306 


$11,000 to $12,000 


690 


7, 937, 645 


3,034 


34,882,113 


2,077 


23, 845, 451 


$12,000 to $13,000-.. 


608 


7, 584, 563 


2,518 


31, 464, 354 


1,773 


22, 140, 044 


$13,000 to $14,000 


443 


5,974,910 


2,202 


29, 748, 034 


1,454 


19, 602, 371 


$14,000 to $15,000 


381 


5, 523, 168 


1,852 


26, 939, 812 


1,409 


20, 409, 205 


$15,000 to $20,000 


1,394 


24,040,312 


6,220 


107, 476, 733 


4,578 


78, 973, 077 


$20,000 to $25,000 


777 


17, 453, 710 


3,490 


77,711,204 


2,644 


59, 193, 420 


$25,000 to $30,000 


500 


13,661,611 


2,287 


62,418,413 


1,781 


48, 708, 131 


$30,000 to $40,000.-- 


546 


18,855,511 


2,608 


89, 717, 404 


2,038 


70, 227, 527 


$40,000 to $50,000 


304 


13, 673, 057 


1,545 


68, 893, 528 


1,209 


54, 020, 127 


$50,000 to $00,000-. 


172 


9, 486, 694 


914 


49, 877, 331 


763 


41, 689, 543 


$60,000 to $70,000 


112 


7, 221, 274 


626 


40,710,453 


511 


32, 893, 642 


$70,000 to $80,000 


88 


6, 526, 762 


486 


36, 393, 389 


323 


24, 126, 372 


$80,000 to $90,000 


50 


4, 227, 966 


345 


29, 287, 505 


273 


23, 186, 845 


$90,000 to $100,000 


30 


2, 873, 252 


272 


25, 791, 268 


191 


18, 048, 916 


$100,000 to $150,000 


102 


12, 436, 926 


-606 


72, 267, 213 


490 


59, 729, 410 


$150,000 to $200,000 


40 


6, 935, 335 


262 


45, 100, 638 


157 


26, 717, 521 


$200,000 to $250,000 


9 


1, 957, 370 


154 


34, 100, 543 


88 


19, 774, 494 


$250,000 to $300,000 


11 


3, 034, 240 


82 


22, 603, 834 


47 


12, 950, 346 


$300,000 to $400,000 


9 


3, 101, 978 


101 


34, 406, 770 


68 


23, 487, 323 


$400,000 to $500,000 


4 


1, 887, 182 


52 


23, 073, 143 


22 


9, 678, 107 


$500,000 to $750,000 


5 


3, 193, 517 


65 


39, 101, 950 


21 


12,210,918 


$750,000 to $1,000,000 


1 


« 


30 


26, 146, 960 


8 


6, 946, 595 


$1,000,000 to $1,500,000— 


2 


(3) 


26 


31,081,172 


10 


11,655,915 


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


1 


(5) 


IS 


22, 047, 389 


4 


7, 287, 604 


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






11 


27, 015, 233 


4 


10, 056, 060 


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






2 


6, 735, 154 


3 


9, 626, 840 


$4 000 000 to !t!5 000 000 














$5 000 000 and over 






4 


22, 848, 991 










4,871,817 




















Total 


103, 430 


463, 326, 695 


1, 109. 676 


3, 700, 791, 106 


431, 769 


1,770,517,373 






Nontaxable 2 


83, 660 
19, 770 


198, 639, 287 
264, 687, 408 


170,813 
938, 863 


268, 236, 335 
3, 432, 554, 771 


112, 669 
319, 100 


210, 829, 771 


Taxable. 


1, 559, 687, 602 







' Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss 
.from sale of assets held more than 2 years and net loss for prior year are not deducted. 

2 Nontaxable. Specific exemptions exceed net income. 

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



78 



STATISTICS OF INCOME 



Table 5. — Individual returns — Number of returns and net income distributed 
according to sex and family relationship, by income classes — Continued 



Income classes 



Wives filing separate 
returns from husbands 



Number 

of 
retm-ns 



Net income i 



Community property 
income 



Num- 
ber of 
returns 



Net income i 



Grand total 



Number 

of 
returns 



Net income i 



Under $1,000 2 

Under $1,000 

$1,000 to $2,000 2 

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

$2,000 to $3,000 2 

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

$3,000 to $4,000 2 

$3,000 to $4,000 

$4,000 to $5,000 2 

$4,000 to $5,000.- 

$5,000 to $6,000 2 

$5,000 to $6,000 

$6,000 to $7,000 2 

$6,000 to $7,000 

$7,000 to $8,000 2. _ , 

$7,000 to $8,000 

$8,000 to $9,000 2 

$8,000 to $9,000 

$9,000 to $10,000 2 

$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- 
$1,500,0(J0 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. 



Nontaxable '. 
Taxable 



3,999 

8,859 

6,729 

10, 826 

3,224 

11,179 

2,650 

9, 457 

1,642 

8,860 

806 

4,623 

695 

3,798 

553 

3,091 

425 

2,576 

420 

2,169 

2.232 

1,941 

1.689 

1,511 

1,249 

4,806 

3,014 

2,001 

2,517 

1,397 

897 

596 

429 

309 

226 

627 

265 

154 

68 

84 

41 

40 

22 

17 

2 

3 

1 



112, 719 



21, 143 
91, 576 



$2, 101, 434 

4, 859, 092 
10, 020, 714 
16, 516, 537 

7, 858, 057 
27, 908, 990 

9, 207, 515 
32, 974, 502 

7,417,917 
39, 800, 217 

4, 410, 793 
25, 353, 150 

4, 488. 055 
24, 600, 961 

4, 127. 996 
23, 190, 212 

3, 606, 329 
21,857,117 

3, 981, 936 
20, 576, 860 
23, 377, 632 
22, 317, 563 
21, 104, 140 
20, 415, 993 
18, 122, 760 
83, 212, 552 
67, 441, 488 
54, 798, 466 
87, 091. 295 
62, 216, 700 
49, 029, 264 
38, 536, 539 
32, 070, 123 
26, 257, 746 
21, 419, 595 
75, 854, 540 
45, 381, 697 
34, 124, 884 
18, 691, 819 
28, 456, 609 
18, 255, 775 
24, 292, 406 
18, 590, 804 
19.811,573 

3. 297, 486 





159 


$914, 088 


6 


113 


28, 003, 558 




111 


723, 534 


3 


584 


23, 208, 766 




90 


667, 841 


2,050 


19, 802, 519 




70 


598, 299 


1 


947 


16,489,681 




82 


787, 499 


1 


517 


14, 385, 871 


1 


316 


13, 780, 863 




973 


11, 172, 619 




876 


10, 932, 881 




648 


8, 732, 512 




586 


8. 481, 909 


1 


778 


30, 459, 354 




937 


20, 761, 384 




491 


13, 408, 758 




553 


18,866,459 




242 


10, 724, 488 




150 


8, 186, 602 




99 


6, 361, 556 




80 


5, 946, 265 




00 


4, 638, 738 




35 


3, 334, 427 




61 


7,301,381 




37 


6,325,498 




IH 


3, 929, 524 




8 


2. 221, 161 




8 


2, S03, 770 




2 


889, 777 




4 


2, 426, 456 




2 


1, 906, 378 



10, 686, 485 



1,219,714,318 



24,282 



57, 220, 746 
1, 162, 493, 572 



512 
23,770 



309. 274, 316 



115, 744 

11,001 

453, 132 

542, 966 

397, 948 

457, 814 

475, 367 

244, 538 

174,336 

315, 104 

20, 808 

181, 015 

9,416 

127, 740 

5,964 

92, 937 

4,332 

68,331 

3,559 

53, 598 

43, 718 

35, 131 

28,532 

23, 727 
20, 156 
65, 391 
35, 424 
21, 894 

24, 773 
13, 456 

8,192 

5,644 

3,844 

2,781 

2,112 

5,261 

2,122 

1,106 

645 

755 

386 

384 

173 

138 

56 

55 

22 



$66, 280, 
5, 950, 
706, 584, 
938, 990, 
974, 329, 

1, 087, 945, 

1. 660, 408, 
866, 949, 
758, 949, 

1, 414, 508, 

112,665, 

991, 941, 

60, 751, 

826, 857, 

44, 546, 

699, 6(M, 

36, 714, 

579, 828, 

33, 794, 

509, 053, 

458, 183, 

403, 643, 

356. 293, 

320, 178, 

292, 271, 

1, 127, 068, 
790, 419, 
598, 458, 
853, 569, 
599, 742, 
447, 201, 
364, 580, 
287, 559, 
235, 627, 
200, 419, 
636, 018, 
364, 214, 
246, 213, 
176, 842, 
259, 624, 
171,497, 
228, 999 
149, 167 
164, 637 
97, 049 
132, 044 
74, 835, 
36,523 
95, 551 



315 
940 
760 
808 
276 
416 
749 
837 
424 
392 
921 
734 
840 
599 
786 
070 
312 
589 
914 
031 
534 
171 
702 
414 
207 
448 
662 
772 
250 
129 
130 
815 
045 
255 
520 
566 
183 
506 
653 
074 
193 
.396 
,400 
514 
,039 
,056 
,123 
,714 



4, 101, 547 



3, 691, 261 
305, 583, 055 



1, 660, 606 
2, 440, 941 



22, 545, 090. 553 



4, 455, 025, 754 
18, 090, 064, 799 



1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net 
loss from sale of assets held more than 2 years and net loss for prior year are not deducted. 

2 Nontaxable. Specific exemptions exceed net income. 

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



STATISTICS OF INCOME 



79 



Table 6. — Individual returns — Distribution of income by sources of income, general 
deductions, and net income, by States and Territories 

[Income returned for the calendar year ended Dec. 31, 1927. Fiscal and fractional (part year) returns 

are included. See p. 1] 



States and Territories 



L. 



Sources of income 



Wages and 
salaries 



Business 



Partnerships 



Alabama $68,775,981 

Alaska » 

Arizona 21,183,004 

Arkansas 34, 033, 728 

California ' 630,426,996 

Colorado 65,740,732 

Connecticut 165, 688, 671 

Delaware.. 23.017.913 

District of Columbia 101.094,956 

Florida 94,810,539 ' 

Georgia 95,076,145 

Hawaii.- 24,265,945 

Idaho 16,978,301 ; 

lUinois 1,017,820,356 

Indiana... 174,372,166 

Iowa. 87,825.384 

Kansas 59,011,200 I 

Kentucky 81,170,934 I 

Louisiana 89,732,756 ! 

Maine 37,052,188 ! 

Maryland 166,444,135 

Massachusetts 500,482.276 

Michigan 473,884,608 

Minnesota 1.50.006,726 i 

Mississippi 32,473,361 

Missouri... 273,509,151 

Montana 35,435,892 : 

Nebraska... 59, 559. 262 

Nevada 8,473.150 

New Hampshire 25,689,169 

New Jersey. 558,123.165 

New Mejfico 10.748,695 ', 

New York 2,245,158,805 

North Carolina 84,078.278 

North Dakota 14,865,168 

Ohio 571,550.902 

Oklahoma 93.144,781 ' 

Oregon. 68,371,987 

Pennsylvania 939,879,328 

Rhode Island 63,494,949 

South Carolina 32,261,587 I 

South Dakota 15,269,8.57 i 

Tennessee 90,640,820 

Texas 242,261,814 

"Utah 28,351,036 

Vermont- 16,785,687 

Virginia 86,560,644 

Washington 132,879.359 * 

West Virginia 75,158,415 

Wisconsin 218,250,156 

Wyoming- 16,578,722 



$23,884,937 $15,558,060 



Total. 



10, 936, 386 
17, 357, 044 
284, 551, 478 
33, 994, 099 
52, 834. 084 
7,119,173 

27. 256, 010 
38, 316, 606 
27, 176. 927 

4, 943, 397 

14, 658. 101 

252, 648, 791 

58. 226. 579 

45, 318, 275 

53, 760, 590 

27, 926, 812 

29, 368, 793 

19, 713, 071 

44, 589. 732 

145. 135, 889 

124, 280. 322 

52. 089, 042 

19. 662. 694 
70, 424, 574 

20. 677. 433 
40, 073. 799 

4, 620. 569 
13, 606, 499 

147, 644. 079 
8, 634, 661 

570,904,114 
26, 687, 695 
12, 728, 648 

154, 050, 934 
42, 439. 013 
40,109,211 

302, 039, 781 
19,811,842 
12, 742, 513 
14, 396, 627 
28, 184, 533 

129, 632, 944 
11,479,510 
8,614,599 

28, 717. 108 
.59, 941, 382 
24, 985, 730 
69, 206, 359 

9, 318, 305 



10,218,449,780 |3, 287, 421. 294 1,755,145,035 11,813,395,955 



3, 455, 659 
9, 436, 658 
119,867,965 
10, 544, 822 
21, 543, 389 

2, 981, 949 

8, 262, 051 
16, 158, 857 

15, 268, 077 
1, 224, 562 

3, 512. 289 
137, 644., 514 

24, 3S6, 649 

16, 402, 141 
17, 806, 136 
14, 165, 895 
18, 927, 796 

4, 720, 381 

25, 363, 180 
75, 386, 394 
49, 979, 372 
20. 700, 566 

9, 306. 970 
30, 025, 028 

5, 367, 231 
12, 879, 420 

1,714.302 

3. 983, 874 
57,761,270 

2,915.851 

•545, 443. 582 

15, 078, 960 

3, 822, 762 
70, 402, 415 

26, 384, 736 
11. 202, 332 

129, 1.33, 522 
9, 677, 874 
5,174,935 
3, 965, 966 
17, 473, 336 
76, 638, 890 
3,469,612 
2, 852, 841 
15, 857, 140 

17, 641, 878 
9, 624, 244 

31, 298, 690 
2, 750, 012 



Profit from 
sale of real 

estate, stocks, 
bonds, etc., 
other than 
capital net 
gain from 

sale of assets 
held more 

than 2 years 



$7, 684, 032 



3, 655, 742 

3. 085, 363 

154, 996, 697 

8, 085, 886 

47, 874, 243 

11,887,118 

13, 365, 035 

31, 314, 734 

11, 998, 499 

2, 770, 899 

1, 159, 721 

145, 449, 233 

19,964,645 

7, 671, 903 

7, 583, 852 

16, 623, 726 

11, 942, 981 

7, 887, 023 

31, 552, 626 

101,715,599 

87, 096, 607 

13, 615, 209 

2, 555, 842 

26,072,380 

2, 918, 239 

5, 678, 387 

815, 001 

6, 471, 738 

93, 450, 168 

1, 231, 204 
526, 880, 629 

14, 014, 061 

651, 821 

73, 450, 988 

15, 963, 687 

5, 516, 690 

157, 985. 026 

9, 751, 237 

2, 878, 274 

999, 589 

8, 533, 510 

39, 824, 870 

2, 285, 785 
2, 353, 483 

11, 674, 461 
10, 105, 148 
9, 955, 989 
31, 470. 576 
925, 799 



Capital net 
gain from 

sale of assets 
held more 

than 2 years' 



$2, 027, 825 



1, 302, 239 
2,201,717 

60. 772, 770 
3, 729, 691 

18, 809, 645 
8, 138, 204 
8, 594, 762 
8, 941, 286 

3, 715, 053 
528. 765 
554. 452 

102, 644, 820 

15, 206, 073 

1, 466, 620 

2, 520, 866 

4. 009, 495 

1, 697, 378 
3, 82.5, 142 

25, 328, 924 

51, 229, 718 

55, 849, 649 

8, 921, 787 

190, 746 

17, 636, 237 

612. 222 

606, 368 

124, 259 

2, 615, 475 
56, 038, 071 

116,697 

379. 888, 993 

5, 102, 320 

128, 996 

51, 507, 883 

4, 437, 943 
916, 386 

115, 743, 956 

4, 264, 891 

270, 213 

2,118 

5,421,864 

r 15, 394, 558 

1,574,786 

212, 280 

3,213,113 

3, 232, 109 
3, 375, 026 

16, 466, 081 
75, 519 



1, 081, 186, 018 



1 Capital net gain from sale of assets held more than 2 years is included in net income, but capital net 
loss from sale of assets held more than 2 years and net loss for prior year are not deducted. Net income 
for returns under $5,000 estimated on basis of sample. See p. 1. 

2 Alaska included in the State of Washington. 



80 



STATISTICS OF INCOME 



Table 6. — Individual returns — Distribution of income hy sources of income, general 
deductions, and net income, by States and Territories — Continued 



states and Territories 



Alabama 

Alaska 2 

Arizona 

Arkansas 

California 

Colorado 

Conneciicut.- 

Delaware . 

District of Columbia- 
Florida... 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas.. 

Kentucky.. 

Louisiana 

Maine 

Marjdand 

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 



Sources of income— Continued 



Rents and 
royalties 



$12, 403, 821 



Interest and 

investment 

income 



$13, 151, 194 



Interest on 
Government 
obligations 
not wholly 
exempt 
from tax 



$184, 207 



Dividends 
on stock of 

domestic 
corporations 



Fiduciary 



$15, 951, 055 $1, 594, 835 



Total 1,302,275,981 2,026,897.032 



153, 
10, 
21, 

2, 
13. 
20. 
13, 

2, 

2. 
123. 
2.'), 
20, 
19. 
11. 
16, 

4, 
18, 
39, 
63, 
15, 

6. 
34, 

3. 
13, 

3, 

45, 

1, 

175, 

14. 

2, 

68. 

36. 

11, 

93, 

6, 

4, 

3, 

12, 

76, 

2, 

1, 

11. 

16, 

11, 

19, 

1, 



386. 724 
744, 618 
525, 744 
4;;<). 156 
224, 188 
280. 045 
207, 373 
34C 932 
398. 197 
106, fi54 
355. 075 
575. 884 
094. 309 
357, 199 
718. 212 
370. 486 
763. 636 
390. 863 
348, 331 
999, 979 
187, 387 
410. 847 
300, 435 
032. 441 
770. 190 
231, 030 
829, 185 
087, 969 
114,394 
877, 036 
670. 685 
961, 143 
150. 910 
987, 399 
390, 631 
159, 361 
964, 860 
580. 709 
622,618 
175, 062 
546, 536 
.530. 737 
034. 730 
656, 074 
577, 951 
943, 925 
266, 023 
573. 208 
587. 079 



3, 809, 141 

7, 108, 902 

186, 570. 639 

17, 045, 836 

40, 402, 739 

5, 540, 460 
24, 498, 090 
28. 769, 064 
12, 550, 432 

2, 922. 953 

3, 006, 157 
176,699,418 

15. 857, 044 
24, 348, 339 
12, 462, 096 
13,11,5,253 
17, 030, 955 
15, 302, 959 
45. 132, 876 
103, 874, 1.52 
82, 377, 237 
26, 381, 853 
6, 329, 789 
35, 795, 433 

4, 692, 205 
14, 2,54, 122 

1. 154. 382 

6, 559. 905 

114, 558, 654 

2, 301, 195 
484. 451, 078 

8, 014. 509 

3. 857. 907 
58. 040, 672 
17.490,114 
15, 075, 188 

180. 827, 732 
17, 341, 127 
5, 820, 569 
3, 509, 808 

12. 504, 865 
55, 701. 390 

3, 858, 136 
4,941.418 

13, 522, 919 
19, 859, 577 

6, 909, 594 
50.312.630 
2. 164. 325 



55. 

115 

1, 840, 

421 

931 

144 

470, 

379, 

195, 

35, 

33 

2, 800, 

1, 149, 

222 

221 

711, 

256, 

291 

766, 

2, 941 

1, 067 

661. 

61 

1, 595. 

98. 

134 

11 

163 

1, 465. 

15, 

14, 723. 

255, 

16, 

4, 025 

478, 

210, 

4, 402 

389, 

57, 

50 

306, 



84, 
535, 
383 
531 

467. 
72, 



4, 

9, 

2.59, 

25, 

126, 

42. 

32, 

41, 

26, 

12, 

2, 

337, 

54, 

27, 

14, 

34, 

29, 

23, 

76, 

299, 

174, 

65, 

6, 

98, 

5, 

12, 

1, 

16, 

191, 

2, 

1. 122, 

33, 

2, 

241, 

22, 

13, 

435, 

41, 



441, 541 
353. 749 
654, 476 
292, 940 
526, 883 
517, 944 
208, 341 
101,010 
831, 370 
651. 579 
423. 186 
775. 585 
063, 078 
510. 096 
870, 151 
432, 773 
365, 189 
718, 802 
161, 170 
766, 579 
287, 646 
717, 673 
097. 922 
052. 621 
923, 323 
512. 820 
771. 309 
218, 013 
425. 581 
300, 417 

932, 607 
173, 649 
050. 463 
650, 900 
31.5, 152 
229. 826 
514, 586 
899, 514 
968, 531 
003. 945 
678. 307 
19.3,900 
500. 500 
601, 854 

933. 373 
882. 643 
106.117 
973, 479 
294, 718 



47, 479, 483 



4. 254, 828, 886 



341, 
1, 250. 

23, 690, 
1, 569, 

10, 350. 
1, 257. 

5, 090, 
4. 160. 

1, 652, 
1, 102. 

236, 

31, 753. 

2, 026, 

1, 454, 

993, 

2, 706. 
1. 254, 
1, 844, 

11, 940, 
35, 072, 
10, 562, 
4,032, 
346, 

6, 699, 
30.5. 
925, 

84. 

993, 

20, 085. 

339, 

128. 699, 

1, 2S8, 

253, 

15. 320, 

7, 394, 
1, 278. 

58, 627, 
4,223. 

567. 

151, 
1, 882. 
6, 530. 

391, 

733, 
2,971, 
1,451, 
1, 035, 

3, 6«9. 
266, 



098 
208 
835 
846 
354 
279 
804 
338 
675 
722 
134 
178 
839 
131 
615 
357 
783 
573 
448 
721 
271 
897 
613 
889 
380 
892 
579 
803 
074 
512 
469 
540 
159 
330 
517 
779 
533 
236 
0.54 
276 
058 
4,'^9 
750 
8.58 
040 
305 
146 
265 
647 



421, 481, 104 



' Alaska included in the State of Washington. 



STATISTICS OP INCOME 



81 



Table 6. — Individual returns — Distribution of income by sources of income, general 
deductions, and net incline, by States and Territories — Continued 



states and Territories 



Alabama 

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 

North Dakota. 

Ohio... 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont.. 

Virginia... 

Washington... 

West Virginia 

Wisconsin 

Wyoming.. 



Total income 



$161,215,947 



52. 567, 140 
93, 687, 702 
1, 875, 898, 341 
176, 894, 792 
506, 185, 245 
104, 884, 644 
234, 047, 482 
284, 297, 105 

207, 862, 473 
52, 642. 614 
44, 916, 972 

2, 328, 812, 140 

390, 347, 282 

232, 576, 552 

188, 948, 098 

206, 233, 318 

216, 340, 637 

118, 746, 139 

445, 634, 407 

1, 355, 604, 680 

1, 122, 572, 873 

347, 537, 818 

83, 326, 082 

592, 842, 825 

79, 801, 036 

159, 855, 413 

19, 597, 839 

79, 390, 318 

1, 2S5, 665, 839- 

30, 570, 995 

6, 194, 753, 197 

202, 655, 108 

40, 526, 434 

1, 308, 987, 933 

266, 438, 583 

167, 070, 513 

2, 418, 118, 351 

177, 434, 674 

71, 263, 821 

43, 524, 959 

204,171,861 

709, 709, 537 

61,991,958 

47, 836, 161 

208, 563, 027 
289, 320, 346 
171,947,870 
508, 707, 833 

36, 033, 654 



General deductions 



Miscellaneous 



$23, 662, 674 



Loss from 

sale of real 

estate, stocks, 

and bonds 

other than 

loss from 

sale of assets 

held more 

than 2 years 



$645, 799 



5, 987, 534 
15, 555, 41 1 

254, 348, 640 
24, 180, 549 
40, 146, 607 
11,475,079 

29, 727, 747 
68, 100. 827 
33, 682, 917 

6, 943, 528 

5, 760, 923 

175, 208, 943 

30, 813, 610 
36, 959, 974 
27, 208, 071 
28, 009, 323 
35, 553, 172 

12, 664, 570 
44, 302, 333 

124, 643, 142 

142, 646, 163 

43, 381, 644 

16, 064, 254 

73, 395, 093 

9, 029, 101 

25, 973, 175 

1, 993, 189 

7, 125, 054 

134, 644, 245 

3, 884, 599 

587, 93.5, 327 

39, 086, 681 

6, 593, 090 
115,299,738 

48, 025, 496 

23, 354, 637 

252, 343, 696 

14,804,128 

13, 553, 349 
6, 884, 621 

25, 399, 324 

133, 903, 758 

7, 145, 687 

4, 684, 487 

29, 383, 289 

32, 217, 785 

27, 438, 140 

62, 469, 473 

4,230,871 



Total I 26,208,560,568 1 2, 927, 885, 668 

I I 



202, 668 

362, 294 

16, 467, 009 

1,410,579 

4, 480, 909 

423, 320 

1, 895, 706 
4,157,596 
2, 180, 235 

287, 244 

277, 357 

19, 388, 162 

2, 276, 078 
993, 894 
779, 213 
905, 668 

2, 114, 822 
864, 305 

3, 252, 202 
17, 342, 176 

7, 380, 206 

1, 787, 273 

211,153 

4, 726, 466 
459, 694 

1,110,445 

87, 107 

388, 916 

8, 975, 354 

93, 425 

79, 266, 566 

862, 215 

89, 402 

8, 960, 858 

1,583,329 

1,066,513 

16,411,575 

1, 376, 997 
493, 182 
103, 605 
706, 855 

3, 326, 133 
285, 370 
237, 994 
1, 409, 874 
1, 328, 886 
1,516,012 

2, 727, 105 
199, 219 



Contribu- 
tions 



Net income ' 



$3,682,860 $133,224,614 



539, 780 
2,216.101 

22, 506. 434 
2, 830, 178 

10, 556, 078 

2, 723, 346 

3, 485, 987 

5, 061, 025 
4, 591, 842 

793, 332 

429, 934 

40, 306, 461 

7, 823, 130 

4, 186, 650 

3,566,412 

4,736,114 

3,418,482 

2,136,416 

7, 408, 657 

24, 346, 148 

22, 460, 673 

6, 698, 485 
2,171,991 

13, 226, 136 

658, 218 

2, 640, 714 

74, 310 

1,315,399 

24,648,176 

304, S23 

129, 100, 299 

6, 789, 385 

591, 601 

30,971,123 

4, 488, 102 
1, 909, 938 

57, 537, 863 

3, 788; 816 

1, 998, 611 

630, 218 

4, 903, 077 

12, 157, 078 

932, 004 

1, 071, 459 

5, 530, 001 
3, 226, 464 
3, 297, 543 
6, 931, 642 

305, 866 



45, 837, 158 

75, 553, 896 

1, 582, 576, 258 

148, 473, 486 

451, 001, 651 

90, 262, 899 
198, 938, 042 
206, 917, 657 
167, 407, 479 

44, 618, 510 

38, 448, 758 
2, 093, 908, 574 
349, 434, 464 
190, 436, 034 
157, 394, 402 
172, 582, 213 
17.5, 254, 161 
103, 080, 848 
390, 671, 215 
1, 189, 273, 214 
950, 085, 831 
295, 670, 416 

64, 878, 684 
501,495,130 

69, 654, 023 
130, 131, 079 

17,443,233 

70, 560, 949 
1, 117, 398, 064 

26, 288, 148 

5, 398, 451, 005 

155, 916, 827 

33, 252, 341 
1,153,756,214 
212,341,656 
140, 739, 425 
2, 091, 825, 217 
157, 464, 733 

55, 218, 679 

3.5, 906, 515 
173, 162, 605 
560, 322, 568 

53, 628, 897 

41, 842, 221 
172, 239, 863 
252, 547, 211 
139, 696, 175 
436, 579, 613 

31, 297, 698 



227, 878, 965 



507, 705, 382 |22, 545, 090, 553 



* Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss 
from sale of assets held more than 2 years and net loss for prior year are not deducted. 
' Alaska included in the State of Washington. 



82 



STATISTICS OF IITCOME 



Table 7. — Individual returns — Distribution of income by sources of income, 
general deductions and net income, by income classes — Amounts shown for income 
class "under $5,000" are estimates based on sample 

[Income returned for the calendar year ended Dec. 31, 1927. Fiscal and fractional (part year) returns 

are included. See p. 1] 





Sources of income 


Income classes 


Wages and 
salaries 


Business 


Partnerships 


Profit from 
sale of real 

estate, stocks, 

bonds, etc., 
other than 
capital net 
gain from 

sale of assets 
held more 

than 2 years 


Capital net 
gain from 

sale of assets 
held more 

than 2 years ' 


Under $5,000 


$5, 694, 173, 901 

595, 789, 714 

454, 222, 327 

364, 939, 902 

288, 916, 540 

248, 402, 328 

200, 034, 467 

174, 055, 454 

145, 430, 418 

127, 944, 349 

11.5, 797, 517 

416, 620, 467 

264, 656, 2S9 

ISO, 374, 827 

232, 82G, 928 

146, 973, 079 

98, 826, 019 

75, 833, 081 

53, 138, 496 

41, 396, 666 

34, 909, 872 

97, 321, 437 

47, 854, 420 

27, 280, 187 

16, 882, 945 

22, 013, 782 

13, 550, 695 

13, 479, 885 

7, 612, 314 

6, 904, 757 

1, 837, 294 

6, 499, 669 

1, 243, 130 

291, 374 

415, 250 


$1,583,246,027 

267, 231, 611 

193, 818, 160 

153, 208, 112 

121, 885, 088 

100, 164, 862 

79, 215, 884 

66, 406, 738 

55, 924, 166 

50, 407, 789 

42, 126, 009 

148, 652, 483 

89, 479, 869 

60, 152, 427 

76, 260, 566 

44, 596, 658 

28, 556, 747 


$400, 723, 375 
92, 685, 428 
79, 654, 525 
68, 903, 234 
59,682,800 
50,854,968 
45, 179, 222 
38, 479, 454 
35. 721, 791 
31,564,470 
29, 572, 113 
108,308,461 
77, 280, 403 
60, 684, 267 
84, 529. 260 
SO, 769, 920 
45. 31.5. 565 


$301, 536, 583 
55, 147, 893 
55, 173, 296 
54, 193, 186 
49, 163, 211 




$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 


48, 102, 416 
45. 217, 366 




$10,000 to $11,000 




$11,000 to $12,000 


42, 093, 124 1 


$12,000 to $13,000 


39, 421, 660 




$13,000 to $14,000 


35, 989, 174 
34, 563, 523 
148, 885, 913 
117, 644, 439 
96, 806. 186 
138, 674*712 
93, 504, 069 
59, 297, 529 
41, 432. 461 
31, 428, 836 
22, 797, 316 
22, 294, 192 
67, 200, 759 
39, 296, 324 
25, 297, 471 
19, 425, 677 
28, 389, 464 




$14,000 to .$15,000 




$15,000 to $20,000 




$20,000 to $25,000 




$2.5,000 to $30,000 




$30,000 to $40,000 


$10, 107, 117 


$40,000 to $50,000 


22, 273, 608 


$.50,000 to $60,000 


31, 531, 068 


$00,000 to $70,000 


22, 777, 947 37. 677. 539 


37, 013, 933 


$70,000 to .$80,000 


16, 651, 518 

11, 953, 650 

9, 893, 718 

23, 024, 909 

12, 338, 799 

5, 869, 897 

5, 459, 151 

4, 768, 597 

3, 709, 702 

5, 429, 781 

1, 627, 273 

168, 369 

1, 491, 575 

101, 181 


28, 238, 015 

25,414,323 

20, 691, 930 

68, 416, 091 

40, 339, 795 

27, 463, 126 

22, 163, 843 

32, 115, 699 

18,361,852 

19, 451, 969 

12, 217, 680 

18, 447, 823 

9, 793, 591 

2, 787, 194 

2, 202, 937 

2,642 

3,449,730 


35, 012, 961 


$80,000 to $90,000 


33, 930, 595 


$90,000 to $100,000 


32, 023, 852 


$100,000 to $150,000 


115, 214, 351 


$150,000 to .$200,000 


81, 548, 105 


$200,000 to $250,000 


67, 463, 644 


$250,000 to $300,000 


47, 895, 554 


$300,000 to $400,000 


79. 334. 073 


$400,000 to $.500,000 


18,137,244 ' 52! 454! 839 


$.500,000 to $750,000 


25, 608, 625 
14, 506, 788 
16, 493, 861 
7,170,678 
4, 180, 519 


81, 910, 640 


$750,000 to $1.000,000. 


56, 017, 868 


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


66, 563, 137 


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


46, 626, 402 


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


73. 173. 116 


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


8, 108, 000 36, 968, 960 


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




4,327,266 20,110,285 


$5,000,000 and over 


822, 031 


1, 886, 194 54, Oil, 910 






Total 


10, 218, 449, 780 


3, 287, 421, 294 


1, 755, 145, 035 


1,813,395,955 


1,081,186,081 







> Capital net gain from sale of assets held more than 2 years is included in net income, but capital net 
loss from sale of assets held more than 2 years and net loss for prior year are not deducted. 



STATISTICS OF INCOME 



83 



Table 7. — Individual returns — Distribution of income by sources of income, 
general deductions and net income, by income classes — Continued 



Income classes 



Sources of income— Continued 



Rents and 
royalties 



Interest and 

investment 

income 



Interest on 
Government 
obligations 
not wholly 
exempt from 
tax 



Dividends 

on stock of 

domestic 

corporations 



Fiduciary 



Under $5,000 

$.1,000 to $0,000 

$6,000 to $7,000 

$7,000 to $cS.00O. 

$8,000 to $o.oon 

$y,ooo to $10,000 

$10,000 to $11.000 

$11,000 to $12,000 

$12,000 to sn.ooo 

$13,000 to $14,000 

$14,000 to $15,(X)0 

$l,'i.P00 to $20,000. 

$20,000 to $2.SO0O. 

$25,000 to $30,000 

$30,000 to $40,000. 

$40,000 to $,50,000'. 

$50,000 to $00,000 

$60,000 to $70.000 

$70,000 to $80.000 

$=!0,000 to $^0,000 

$90,000 to $100,000 

$100,000 to $150.000 

$150,000 to $200,000 

$200,000 to $2.50.000 

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

$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. 
$1,600,000 to $2,000,000. 
$2,000,000 to $3,000,000. 
$3,000,000 to $4,000,000. 
$4,000,000 to .$5,000,000. 
$5,000,000 and over 

Total 



$657. 974. 206 
75. 485, 412 

58, 139, 055 
47, 530, 470 
39, 153, 148 
31, 569, 640 
27, 282, 776 

23, 429, 748 
20, 268, 749 
17. 920, 760 
16.123,937 

59, 652, 151 
38. 960. 709 
26.519,222 
37. 851, 460 

24, 201, 447 
16. 193. 687 
13, 307. 373 

9,604,318 

6, 877, 006 

4, 232, 792 

16. 654, 878 

7, 198, 824 

3, 188, 487 

4, 352, 003 

4, 432, 497 

2, 373, 676 

2, 789, 393 

3, 335, 306 

390, 379 

459, 164 

2,551,028 

2, 140. 855 

47.001 

78. 364 



$725,873,119 
92, 776, 248 
81.454.441 
72.113,937 
62. 348, 464 
55, 699. 343 
46, 495. 81G 
41,847,086 
38. 134. 450 

33. 555. 267 
30,876,211 

124. 454, 556 
85,201,813 
66,215.608 
89.914.683 
61,260.960 
45, 292. 376 

34, 4S0, 903 
26. 457, 250 
22.72.5,901 
16,921,317 
51, 754, 777 
24. 615, 3.56 
15,377,143 
11. 775. 395 
15, 924. 153 
11.217,684 
12, 164, 0.50 

6, 370, 250 
7,154,524 
3, 049, 057 
3, 308. 056 
3, 464. 439 
1,219.016 
5, 403, 323 



$1, 658, 203 
1. 705, S53 
1, 535, 071 
1. 303. 467 

1, 352, 696 
6. 750, 686 
4. 36S. 235 
3. 473. 060 
5. 095. 505 
3, 302, 267 

2. 334. 353 
1. 850. 263 

1. 383. 544 
1, 290, 278 

685. 321 

2, .551, 803 
1. 155, 938 

719,461 
690, 828 
610. 081 
394. 139 
525, 339 
535, 676 
669, 302 
754, 062 
410,650 
433, 571 
31, 771 
818. 060 



$492, 919, 183 

85. 631. 142 

89, 959, 399 

88, 247. 275 

83,85,5,100 

82, 928, 126 

76, 686, 129 

72. 178, 208 

68, 593, 978 

64. 102. 738 

62, 648. 956 

271, 400. 505 

218. 955, 956 

181.02.5.619 

281. 256, 986 

217, 623, 156 

172, 304. 687 

145. 234. 176 

121,216.320 

99, 977, 784 

85, 130, S94 

276. 702. 231 

154. 322, 278 

105, 076. 881 

72, 675, 379 

101. 404. 200 

71. 029, 924 

100, 696. 026 

66, 399, 699 

70. 445, 153 

36. 698, 504 

45. 960. 043 

30, 907, 283 

16,611.087 

44, 023, 881 



$92,129,884 
16. 227, 923 
14,8X0,211 
14, 186, 555 
11,786.048 
11,652.193 

10, ^96. 764 
9. -'31.088 
9,191.075 
8,406,341 

7, 613. 250 
31,431.605 
23. 435. 589 
18,881,113 
28, 795, 865 
21, .563, 053 
16. 150. 966 

11, 218, ,551 

8, 227, 751 
8, 097. 334 
4. 797, 118 

12, 849. 063 
6. 150, 153 

3, 74.5, 345 
2. 197, 913 

4, 2H 1,248 
2, 869, 414 
2, 706, 202 
1, 186, 508 
1. 790. 806 
1, 699. 135 
2, 826. 010 

1.658 
40. 495 
36, 877 



1,302,275,981 |2. 026, 897, 032 



47,479,483 4,254,828,886 421,481,104 



84 



STATISTICS OF INCOME 



Table 7. — Individual returns — Distribution of income by 
general deductions and net income, by income classes — 



sources of 
Continued 





Total income 


General deductions 




Income classes 


Miscellane- 
ous 


Loss from sale 

of real estate, 

stocks and 

bonds other 

than loss 

from sale of 

assets held 

more than 2 

years 


Contribu- 
tions 


Net income • 


Under $5,000. . . 


$9, 948, 576, 278 

1, 280, 975, 371 

1, 027, 301, 414 

863, 328, 671 

716, 790, 399 

629, 373, 876 

532, 466, 627 

469, 926, 753 

414, 221, 358 

371, 194, 355 

340, 674, 212 

1, 315, 156, 827 

919, 983, 302 

694, 132, 389 


$1,221,764,013 
147, 103, 159 
115,797,429 
98, 473, 786 
82, 286, 183 
70, 936, 822 
60, 612, 999 
54, 173, 146 
46, 363, 532 
41, 108, 323 
39, 008, 143 
149, 436, 215 
102, 525, 355 
74 .'540. 778 


$91, 396, 668 
7, 431, 123 
6, 046, 391 

5, 779, 314 
5, 478, 658 
4, 612, 126 
4, 215, 598 
3, 744, 561 
3,951,951 
3, 141, 364 

3, 208, 587 
14, 276, 836 

9, 292, 330 
7, 403, 306 
8, 539, 630 

6, 354, 261 

4, 381, 568 
4, 017, 723 
2, 982, 201 

2, 684, 228 
2,016,918 
8, 027, 883 

3, 900, 203 
2, 297, 252 
1,867,138 
2, 120, 115 
1,381,215 
1, 131, 562 
2, 019, 827 
2, 435, 446 

704, 544 

727, 634 

284, 857 

25, 947 


$154, 517, 703 

21, 833, 776 

17, 848, 020 

14, 924, 186 

12,483,176 

10, 976, 425 

9, 454, 999 

8, 365, 512 

7, 612, 704 

6, 765, 966 

6, 186, 068 

24, 375, 569 

17, 746, 169 

13, 729, 643 

20, 238, 660 

15, 501, 983 

11,721,943 

10, 135, 040 

7, 902, 980 

6, 776, 951 

6, 236, 061 

19, 982, 752 

11,097,491 

■ 7,686,960 

5, 918, 822 

8, 799, 762 

5, 665, 021 

9, 143, 208 

5, 862, 346 

6, 829, 770 

3, 564, 218 

4, 445, 695 

3, 257, 053 

1, 783, 850 

8, 334, 900 


$8, 480, 897, 894 


$5,000 to $6,000.. 


1, 104, 607, 313 


$6,000 to $7,000 


887, 609, 574 


$7,000 to $8,000. . 


744, 151 385 


$8,000 to $9,000. 


616, 542 382 


$9,000 to $10,000 


542, 848, 503 


$10,000 to $11,000 


458, 183, 031 


$11,000 to $12,000 


403, 643, 534 


$12,000 to $13,000. 


356, 293, 171 
320 178 702 


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


$14,000 to $15,000 


292 271,414 


$15,000 to $20,000 


1, 127, 068, 207 


$20,000 to $25,000 


790, 419, 448 


$25,000 to $30,000. 


598, 458, 662 
853, 569, 772 


$30,000 to .$40,000.. 


985, 313, 082 102; 965! 020 
692, 158, 217 70. 559. 723 


$40,000 to $50,000 


599, 742, 250 


$50,000 to $60,000. 


515, 802, 997 
420, 826, 227 
331, 369, 009 
274, 460, 853 
231, 581, 006 
731, 690, 299 
414,819,992 
281, 481, 642 
203, 518, 748 
293, 273, 794 
194, 099, 109 
264, 761, 910 
169, 809, 362 
189, 028, 111 
109, 579, 462 
141, 797, 466 
85, 470, 833 
42, 680, 937 
110,945,620 


52, 498, 357 

42, 093, 334 

32, 914, 013 

29, 372, 629 

22, 908, 772 

67, 661, 144 

35, 607, 732 

25, 284, 247 

18, 890, 282 

22, 729, 264 

15, 555, 859 

25, 487, 947 

12, 759, 793 

15, 125, 495 

8, 261, 186 

4, 580, 098 

7, 093, 867 

4,348,017 

7, 059, 006 


447, 201, 129 


$60,000 to $70,000.- 


364 580 130 


$70,000 to $80,000. 


287, 559, 815 


$80,000 to $90,000 


235, 627, 045 


$90,000 to $100,000 


200,419,255 


$100,000 to $150,000 


636, 018, 520 


$150,000 to $200,000 


364, 214, 566 


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


246, 213, 183 


$250,000 to $300,000 


176, 842, 506 


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


259, 624, 653 


$400,000 to $500,000 


171,497,074 


$500,000 to $750,000. 


228, 999, 193 


$750,000 to $1,000,000 


149, 167, 396 


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


164, 637, 400 


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


97, 049, 514 


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


132, 044, 039 


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


74, 835, 056 


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


36, 523, 123 


$5,000,000 and over 


95, 551, 714 








Total 


26, 208, 560, 568 


2, 927, 885, 668 


227,878,965 


507, 705, 382 


22, 545, 090, 553 







I 



' Capital net gain from sale of assets held more than 2 years is included in net income, but capital net loss 
rom sale of assets held more than 2 years and net loss for prior year are not deducted. 



I 



STATISTICS OF INCOME 



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STATISTICS OF INCOME 



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STATISTICS OF INCOME 



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STATISTICS OF INCOME 



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STATISTICS OF INCOME 



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101 



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STATISTICS OF INCOME 



117 



«S CS 1-1 N. 00 ^ »-< 

*-l OS CO 0> CD '^ "3 



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iN leo i«o ico loo l«o leo Iio Iu5 1 

100 lO It- It- It- 100 iN ICO 1 »0 1 
1-* i5 irt jC» IN |-H IN lO IN 1 


i;4 i^.aT no I.*' lO it-T no IN i oT i 

|«^ i»H iio leo i"9< I'"*" i-«i i-w leo 1 


lep i'^ ico leo leo In 1«o 1-^ leo I 

iN i-< lO iCO i-H ICO no 100 i-<»i 1 
lOJ lO It- 100 1—1 lO 1—1 lO lOO 1 

\<» i>o In Ico IS lo In In !e^ 1 
1 ; ;<M ;-« ;-^ \'^ ;n jn in ; 






leg 1t)< leo leo Ico In Ico 1-h leo I 

IN 1>-J lO iCn 1—1 ICO no lOO 1-* 1 
lOi lO It- 100 1 -^ lO i-H lO 100 1 

no ICO lO lOT l-T Ico loo 1 t-T l>o 1 

160- no iN ICO iCO icn IN IN iN 1 

1 1 1" l'^ 1'^ l'^ l'^ ''^ ''^ ' 


13 IS In In '"' "^ '" '"° '°° ' 

15 lo lu5 lo3 loo loo lo3 IS IS 1 


1^" ig IS IS 11 ;^ IS IS i| i 


»OCOeO'^^'«<— nO'^tf'OCOCOt-OONiOOO— 1-^ 

r--9<— icoci — oooNeocoo'ONi->o-<t<o>'o 

OOt-COOS-^NiOCDiOt-ON— iNN— lOOCOO 


lOO OJ-'Ocf C> 0"-< N CO — ■* 00 00 CO 0-. —1 o o 
OiOCDt— »OCSC0-3«a0O»0N-^O^»0OiOTj* 
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lo ocDcdio— ■«J<"co-<locB■■eot-^coNN■ooN■■ 
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9,217 

1,070 

25, 615 

32, 801 

27, 083 

19, 182 

23, 572 

9,571 

8,290 

11, 605 

1, 096 

7,168 

609 

5,775 

402 

4,308 

319 

3,315 

257 


Under $1,000» 

Under $1,000 

$1,000 to $2,000 2 

$1,000 to $2,000 

$2,000 to $3,000 2 

$2,000 to $3,000 

$3,000 to $4,000 2 

$3,000 to $4,000 

$4,000 to $5,000 2 

$4,000 to $5,000. 

$5,000 to $6,000 2. 

$5,000 to $6,000 

$6,000 to $7,000 2... 

$6,000 to $7,000 

$7,000 to $8,000 2. 

$7,000 to $8,000 

$8,000 to $9,000 2 

$8,000 to $9,000 

$9,000 to $10,000 2 






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118 



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fe a q Sw'© 2 w 



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STATISTICS OF INCOME 



119 



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STATISTICS OF INCOME 



141 



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142 



STATISTICS OF INCOME 



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I 



STATISTICS OF INCOME 



143 



w oco o> 






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144 



STATISTICS OF INCOME 



s a R— o S S 

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I 



STATISTICS OF INCOME 



145 



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CM C^ C^ ->*l '"^ CO CO N N CS « 



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150 



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162 



STATISTICS OF INCOME 



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STATISTICS OF INCOME 



163 



Table 10. — Individual returns, by States and Territories, for the years 1916 to 
1927 ' — Number of returns, net income, and lax 

UNITED STATES 



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


1916- 


437, 036 
3, 472, 890 
4,425,114 

5, 332, 760 
7, 259, 944 
6, 662, 176 

6, 787, 481 

7, 698, 321 
7, 369, 788 
4, 171. 051 
4, 138, 092 
4, 101, 547 


$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 
24,777,465,658 
25, 656, 153. 454 

21, 894, 576, 403 
21, 958, 505, 649 

22, 545, 090, 553 


$14,412.00 
3. 931. 00 
3, 599. 00 
3, 724. 00 
3, 269. 00 

2, 939. 00 
3, 143. 00 

3, 219. 00 
3, 481. 00 
5, 249. 00 
5, 306. 00 
5, 496. 73 


$173, 386. 694 

691, 492. 954 

1, 127, 721, 835 

1. 269, 630, 104 

1. 075, 053, 686 

719, 387, 106 

861, 057, 308 

661,666,133 

704, 265, 390 

734, 555. 183 

732, 470, 790 

830, 639, 434 


$397. 00 


1917 

1918 


199. 00 
255. 00 


1919 


238. 00 


1920 


148. 00 


1921 


108. 00 


1922 - . 


127. 00 


1923. 


86.00 


1924 

1925 


96.00 
176. 00 


1926 


177. 00 


1927 - 


202. 52 







ALABAMA 



1916 


2,097 
21, 844 
38, 988 
40, 789 
52, 984 
43, 009 
43,612 
51, 049 
47, 591 

26, 278 
28, 540 

27, 992 


.$18, 469. 010 
73. 508. 562 
121, 250, 953 
133, 470, 965 
156, 604, 933 
117,108,806 
126, 908, 473 
159, 064, 390 
159.918,982 
130. 024. 575 
136, 523, 003 
133, 224, 614 


$8, 807. 00 
3. 365. 00 
3.110.00 
3, 272. 00 
2, 956. 00 
2, 723. 00 

2, 910. 00 
3,116.00 

3, 360. 00 

4, 948. 00 
4, 784. 00 
4, 759. 38 


$175, 989 
2, 023, 984 
4, 431, 563 
4, 668. 465 
4, 482, 805 
2, 713, 826 
2, 892, 298 
2, 840, 975 
2, 771, 221 
2, 326, 213 
2, 449, 196 
2, 455, 166 


$84. 00 


1917 


93.00 


1918 


114.00 


1919 


114. 00 


1920.- 


85.00 


1921. . . 


63.00 


1922 


66.00 


1923 


56.00 


1924 


58.00 


1925 


89.00 


1926 . 


86.00 


1927 


87.71 







ALASKA 



1916 


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 


19212..- 




1922 2 . ... 












1923 2 












1924 2... 












1925 2 












1926 2 












1927 2 

























ARIZONA 



1916 


994 


$11, 777, 241 


$11,848.00 


$191,519 


$193. 00 


1917 


12, 264 


39, 635, 508 


3, 232. 00 


1, 019, 262 


83.00 


1918 


13, 701 
20, 495 


41, 579, 450 
61, 434, 347 


3, 035. 00 
2, 997. 00 


1.724,116 
1. 816, 899 


126.00 


1919 


89.00 


1920 


24, 812 


67, 280, 486 


2,712.00 


1, 325, 905 


53.00 


1921 


18, 477 


48.310,197 


2, 615. 00 


516. 637 


28.00 


1922 


20, 079 


48, 459, 738 


2, 413. 00 


687, 026 


34.00 


1923 


22, 899 


,59, 526, 474 


2, 599. 00 


603. 100 


26.00 


1924 


21, 301 


58, 273, 049 


2, 735. 00 


511,987 


24.00 


1925 . 


10. 104 


41, 382, 939 


4, 096. 00 


544, 953 


54.00 


1926 


10, 509 


41,716,578 


3, 970. 00 


498, 896 


47.00 


1927 


11,059 


45,837,158 


4, 144. 78 


697. 800 


63.10 



' Changes in tiie revenue acts affecting the comparabihty of statistical data from income-tax returns of 
individuals are summarized on pp. 32-39. Net income for returns under $5,000 estimated on basis of 
sample. See p. 1. 

2 Included in the State of Washington. 



164 



STATISTICS OF INCOME 



Table 10. — Individual returns, by States and Territories, for the years 1916 to 
1927 1 — Number of returns, net income, and tax — Continued 

ARKANSAS 



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


1916 -- 


2.255 
17, 839 
20, 612 
33, 556 
38, 113 
33, 830 
32,072 
35, 788 
35,484 
20, 597 
19, 363 
17, 331 


$17, 683, 678 
68, 296. 287 
76, 354, 037 
123, 704, 361 
118, 060, 710 
92, 616, 903 
95, 625, 678 
109, 793, 634 
110.255,418 
84, 474, 350 
84. 661, 070 
75, 553, 896 


$7,842.00 
3, 828. 00 
3, 704. 00 
3, 687. 00 
3, 098. 00 

2, 738. 00 
2, 982. 00 

3, 068. 00 
3, 107. 00 
4,101.00 

4, 372. 00 
4, 359. 47 


$157, 513 
1, 848. 177 
3, 269, 477 
4, 237, 673 
3, 268, 450 
1, 866, 164 
2, 314, 409 
2,050,416 
1, 458. 499 
1. 434, 504 
1,481,272 
1, 339, 952 


$70.00 


1917 


104.00 


1918 


159.00 


1919 . 


126.00 


1920 


86.00 


1921 


55.00 


1922 . . 


72.00 


1923 


57.00 


1924 


41.00 


1925 


70.00 


1926 - 


77.00 


1927 


77.32 







CALIFORNIA 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



21, 208 
182,232 
206, 471 
266, 720 
396, 973 
386, 082 
420, 923 
517, 109 
511,218 
305, 074 
315, 344 
315, 566 



$228, 

632, 

701, 

981, 

1, 329. 

1, 168. 

1, 357, 

1, 697, 

1,741, 

1, 490, 

1,571, 

1, 582, 



324, 945 
608, 546 
850, 380 
170, 941 
006, 594 
021,448 
524, 521 
902, 803 
063, 671 
419, 792 
673, 688 
576, 258 



$10, 766. 00 


3,471.00 


3. 399. 00 


3, 679. 00 


3, 348. 00 


3, 025. 00 


3, 225. 00 


3, 283. 00 


3, 406. 00 


4, 885. 00 


4, 984. 00 


5, 015. 04 



$3, 595, 636 
20, 355, 424 
36, 070, 926 
48, 983, 856 
50, 447, 505 
36, 438, 432 
43, 778, 932 
39, 958, 780 
37, 880, 658 
37, 127, 167 
46, 238, 346 
46, 044, 994 



COLORADO 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



4,435 
40, 627 
54, 160 
57, 526 
74, 198 
69, 676 
67, 463 
72, 366 
73, 350 
35, 808 
35,110 
31, 727 



$53, 854, 130 
137, 853, 875 
159, 487, 951 
191,001,999 
219.277,184 
174,490,980 
184, 572, 407 
200, 572. 724 
205, 087, 973 
150,363,411 
154,804,655 
148, 473, 486 



$12, 143. 00 


3, 393. 00 


2, 945. 00 


3,320.00 


2, 955. 00 


2,504.00 


2, 736. 00 


2, 772. 00 


2, 796. 00 


4, 199. 00 


4, 409. 00 


4, 679. 72 



$1, 055, 758 
5, 184, 948 

5. 844. 925 
7, 196, 593 
6, 766, 900 
3, 862. 862 
4, 869, 555 
3, 267, 732 
3, 162, 736 

2. 840. 926 
2, 959, 248 
3, 307, 180 



CONNECTICUT 



1916- 


9,713 
64,472 
86, 489 
110,409 
148, 195 
123,269 
128.431 
149, 820 
143, 406 
74, 595 
81,449 
77, 778 


$133, 858, 341 
249, 186, 724 
29.5,617,840 
347, 929, 674 
451, 737, 702 
343.017,180 
401,720,143 
473,804,719 
478,174.249 
404,498,337 
433, 776, 846 
451,001,651 


$13,781.00 
3, 865. 00 
3,418.00 
3,151.00 
3, 048. 00 

2, 783. 00 
3, 128. 00 
3, 162. 00 

3, 334. 00 
6, 423. 00 
5, 326. 00 
5, 798. 58 


$2,824,846 
10, 595, 737 
17, 690, 343 
16, 833, 829 
15,774,598 
10,633,045 
13, 130, .562 
11,199,184 

12, 593, 904 

13, 533, 997 
13,751,314 
16,117,674 


$291.00 


1917 


164, 00 


1918- 


205. 00 


1919.. 


1.52.00 


1920. 


106,00 


1921 


86.00 


1922. 


102, 00 


1923. 


75.00 


1924.- 


88.00 


1925.. 


181.00 


1926. 


169. 00 


1927 


207. 23 







1 Changes in the revenue act.s affecting the comparability of statistical data from income-tax returns of 
Individuals are summarized on pp. 32-39. 



STATISTICS OF INCOME 



165 



Table 10. — Individual returns, by States and Territories, for the years 1916 to 
1927 ' — Number of returns, net income, and tax — Continued 

DELAWARE 



Year 


Number of 
returns 


Net income 


Tax 




Total 


Average 


Total 


Average 


191fi 


1,346 
8,032 
10, 239 
16, 059 
18, 937 
15,889 
17, 141 
19, 202 
18, 892 
9,131 
9,301 
9,266 


$57,798,410 
56,459,176 
48,358,031 
62,901,249 
55, 633, 321 
43, 676, 893 
53,981,068 
57. 186, 085 
64,179,747 
54, 897, 972 
70, 544, 423 
90, 262, 899 


$42,941.00 
7,029.00 
4, 723. 00 
3,917.00 
2, 938. 00 
2, 749. 00 
3, 149. 00 

2, 978. 00 

3, 397. 00 
6,012.00 
7, 585. 00 
9, 741. 30 


$3, 695, 605 
9, 350, 461 
7,158,522 
7, 495, 453 
2, 122, 025 
1, 284, 365 
1,833,712 
1,402,093 
2,432,617 
2, 780, 200 
5, 100, 884 
7, 970, 035 


$2, 746. 00 


1917 


1,164.00 


1918 


699. 00 


1919 


467. 00 


1920- - 


112.00 


1921 


81.00 


1922 


107. 00 


1923- 


73.00 


1924- . 


128.00 


1925- - — - 


304.00 


1926- 


548.00 


1927 


860. 14 



DISTRICT OF COLUMBIA 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



33, 737 

50. 776 
88, 616 
109, 730 
89, 966 
77, 923 
75. 796 
77, 836 
43, 293 
40, 024 
39, 560 



$67, 334, 621 
113,499,332 
154,963,835 
234, 959, 904 
299, 802, 574 
248, 345, 804 
231,328,739 
221,950,528 
253, 312, 253 
200, 353, 699 
198, 055, 768 
198, 938, 042 



$9,891.00 
3, 364. 00 
3, 052. 00 
2, 651. 00 
2, 732. 00 
2, 760. 00 
2, 969. 00 
2, 928. 00 
3, 254. 00 
4, 628. 00 
4, 948. 00 
5, 028. 77 



$1, 068, 644 
4, 499, 820 
8, 832, 200 
8, 869, 833 
9, 468, 632 

7, 704, 564 

8, 336, 587 
6, 097, 678 
5, 765, 861 
5. 718, 046 
5, 526, 436 
6, 027, 133 



$157. 00 
133. 00 
174.00 
100. 00 
86.00 
86.00 
107. 00 
80.00 
74.00 
132. 00 
138. 00 
152. 35 



FLORIDA 



1916 


1,779 
15, 336 
19, 102 
31, 107 
42,210 
42, 249 
41,531 
49, 591 
64, 306 
76, 213 
56, 109 
40, 080 


1917 


1918 


1919 - -.. 


1920 


1921- - 


1922 


1923- 


1924 - - 


1925- 


1926 . 


1927- 





$17, 401, 202 
54, 378, 496 
63,681,401 
107, 362, 976 
141, 105, 124 
119,557,316 
132, 047, 020 
150, 500, 260 
250, 963, 654 
649, 932, 382 
322, 601, 033 
206, 917, 657 



$9, 781. 00 
3, 546. 00 
3, 334. 00 
3, 451. 00 
3, 343. 00 

2, 830. 00 
3, 179. 00 
3, 155. 00 

3, 902. 00 
8, 528. 00 
5, 750. 00 
5, 162. 62 



$322, 636 
1,584,917 

2, 367, 463 

4, 363, 089 

5, 242, 705 
2, 929, 409 
4, 059, 859 

3, 693, 955 
7, 229, 272 

28, 857, 801 
10, 415, 636 
6, 047, 244 



$181.00 
103. 00 
124. 00 
140. 00 
124. 00 
69.00 
98.00 
74.00 
112. 00 
379. 00 
186. 00 
150. 88 



GEORGIA 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



3,444 

38, 252 

39, 073 
58, 930 
73, 325 
67, 719 
69, 988 
71,341 
62, 651 
37,410 
36, 744 
33, 818 



$32, 
137, 
148, 
219, 
228, 
180, 
199, 
222, 
210, 
177, 
171, 
167, 



992, 965 
775,612 
366, 439 
471, 959 
619,716 
311,466 
432, 531 
888, 344 
908, 421 
203, 659 
146, 482 
407, 479 



$9, 580. 00 
3, 601. 00 
3, 797. 00 
3, 724. 00 
3,118.00 

2, 663. 00 
2, 850. 00 
3, 124. 00 

3, 366. 00 

4, 737. 00 
4, 658. 00 
4, 950. 25 



$378, 062 
3, 250, 342 
7, 077, 184 
9, 134, 092 
7, 697, 693 

3, 892, 645 

4, 557, 769 
3, 766, 159 
3, 398, 860 
3, 529, 883 
2, 888, 409 
3, 612, 724 



$110.00 
85.00 
181.00 
155. 00 

105. 00 
57.00 
65.00 
52.00 
54.00 
94.00 
79.00 

106. 83 



, ' Changes in the revenue acts aflectina the comparability of statistical data from income-tax returns of 
mdividuals are summarized on pp. 32-39. 



166 



STATISTICS OF IIsTCOME 



Table 10. — -Individual returns, by States and Territories, for the years 1916 to 
1927 ' — Number of returns, net income, and tax — Continued 

HAWAII 



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


1916 - - 


1,144 
3,131 
4,242 

8,136 
13,715 
11,481 

11, 597 

12, 421 
12, 387 

9,306 
9,146 
9, 252 


$20, 362, 022 
21, 888, 755 
20, 054, 940 
33, 164, 366 
55, 572, 896 
37, 840, 014 
37,122,696 
42, 829, 250 
46, 395, 290 
41, 465, 375 
42, 950, 279 
44, 618, 510 


$17, 799. 00 
6, 991. 00 
4, 728. 00 
4, 076. 00 
4, 052. 00 
3, 296. 00 
3, 201. 00 
3, 448. 00 

3, 745. 00 

4, 456. 00 
4, 696. 00 
4, 822. 58 


$366, 802 
1, 174, 831 

1, 857, 352 

2, 145, 194 
4, 075, 539 
1,451,776 
1, 387, 398 
1,319,276 
1, 481, 883 

944, 053 
1, 096, 213 
1, 200, 544 


$321.00 


1917 


375. 00 


1918 


438. 00 


1919. 


264. 00 


1920 

1921 


297. 00 
126. 00 


1922 


120. 00 


1923, 


106. 00 


1924 


120. 00 


1925 


101. 00 


1926_ 


120. 00 


1927 


129. 76 



IDAHO 



1916 


756 
16,414 
19, 249 

21, 448 
25, 755 

22, 978 

23, 369 
25, 012 
21,436 
12, 907 
11,617 
10, 673 


$7, 927, 064 
43, 465, 514 
55, 954, 298 
6.5, 472, 540 
67, 391, 639 
49, 737, 718 
51, 166, 793 
58, 393, 333 
52, 301, 491 
40, 443, 781 
39, 887, 951 
38, 448, 758 


$10, 483. 00 
2, 831. 00 
2, 907. 00 
3, 053. 00 
2, 617. 00 
2, 165. 00 
2, 190. 00 
2, 335. 00 

2, 439. 00 
3, 133. 00 

3, 434. 00 
3, 602. 43 


$140, 496 

839, 646 

1,493,518 

1, 475, 023 

1, 086, 614 

493, 6.58 

478, 706 

426, 196 

261, 008 

170,912 

184, 344 

247, 272 


$186. 00 


1917 


51.00 


1918, 


78.00 


1919 


69. 00 


1923 


42.00 


1921 


21.00 


1922 


20.00 


1923 


17.00 


1924 


12.00 


1925. 


13.00 


1923 


16.00 


1927 


23.17 







ILLINOIS 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1923 
1927 



37, 525 
319, 497 
366, 918 
422, 229 
542, 467 
611, 558 
614,449 
676, 489 
652, 501 
357, 448 
374, 725 
378, 859 



$184, 
1, 119, 
1, 253, 
1, 662, 
1, 835, 
1, 833, 

1, 927, 

2, 272, 
2.41.3, 

1, 975, 
1,995, 

2, 093, 



290, 833 
960, 600 
309, 485 
793, 441 
956, 942 
920, 436 
637,451 
930, 122 
605, 350 
436, 222 
011,009 
90S, 574 



$12,908.00 


3, 505 


00 


3,424 


00 


3,938 


00 


3,383 


00 


2,999 


00 


3,137 


(III 


3,359 


00 


3,609 


00 


5,527 


Ofl 


5,324 


00 


5,526 


87 



$10, 947, 250 
49, 103, 261 

84, 560, 642 
99, 398, 236 

85, 409, 203 
68, 574, 351 
77, 196, 407 
62, 880, 129 
66, 583, 239 
64, 791, 507 
64,213,839 
73, 796, 361 



INDIANA 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



7,004 
85, 021 
104, 581 
130, 383 
189, 587 
150, 300 
153, 469 
178, 831 
156,845 
80, 300 
77, 126 
76, 703 



$74, 637, 683 
261, 265, 426 
325, 549, 440 
417, 323, 251 
556, 061, 991 
406, 242, 138 
426, 365, 818 
510,507,072 
461,717,343 
344, 266, 673 
358, 624, 820 
349, 434, 464 



$10, 656. 00 
3, 073. 00 
3,113.00 

3, 201. 00 
2, 933. 00 
2, 703. 00 
2, 778. 00 
2, 854. 00 
2, 944. 00 

4, 287. 00 
4, 650. 00 
4, 555. 68 



$1,165,961 

5, 978, 782 
11,456,898 
13, 541, 245 
15, 780, 124 

8, 973, 653 

9, 578, 51 1 
7, 882, 768 

6, 655, 560 

7, 508, 733 
9, 934, 470 
8, 884, 047 



1 Chnngos in the revenue acts affectin? the comparability of statistical data from income-tax returns of 
individuals are summarized on pp. 32-39, 



STATISTICS OF INCOME 



167 



Table 10. — Individual returns, by States and Territories, for the years 1916 to 
1927 ^ — Number of returns, net income, and tax — Continued 

IOWA 



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


1916 . 


8,497 
114,970 
118,933 
133, 796 
183, 398 
111,483 
131,870 
135, 864 
110,404 
50, 379 
49, 476 
45, 349 


$65, 604, 874 
337, 283, 861 
450, 267, 585 
527, 163, 054 
631,560,789 
313, 762, 935 
359, 562, 822 
363, 242, 331 
298, 734, 381 
198, 735, 930 
203, 015, 362 
190, 436, 034 


$7, 721. 00 
2, 934. 00 
3, 786. 00 
3, 940. 00 
3, 444. 00 
2, 814. 00 
2, 727. 00 
2, 673. 00 
2, 706. 00 
3, 945. 00 
4, 103. 00 
4, 199. 34 


$518, 845 
5,445,816 
15, 928, 158 
15, 807, 707 
18, 776, 990 
5, 837, 960 
5, 466, 397 
4, 126, 470 
3, 123, 808 
3,111,096 
2,917,845 
3, 310, 099 


$61 00 


1917 


47 00 


1918- 


134 00 


1919. 


118.00 


1920 


102 00 


1921 


52 00 


1922 


41 00 


1923.. 


30.00 


1924 


28 OO 


1925 


62 OO 


1926 


59 00 


1927- 


72.99 







K.A.NSAS 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



$39, 638, 465 
202, 159, 002 
218, 524, 054 
264, 971, 649 
306. 413, 429 
217, 237, 297 
211.061,984 
215, 346, 538 
203, 034, 515 
141,511,127 
153, 673, 206 
157, 394, 402 



$9, 240. 00 
3, 206. 00 
3, 373. 00 

3, 466. 00 
3, 087. 00 
2, 447. 00 
2, 428. 00 
2, 495. 00 
2, 415. 00 
4,128.00 

4, 695. 00 
4, 424. 30 



$555, 
5, 428, 

7, 880, 
9, 138, 

8, 351, 
3, 392, 
3, 246, 
2,118, 
1,918, 
2, 222, 
2, 756, 
2, 240, 



$130. 00 
86.00 
122.00 
120.00 
84.00 
38.00 
37.00 
24.00 
23.00 
65. 00 
84.00 
62.99 



KENTUCKY 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



3,887 
34, 692 
47, 098 
59, 332 

78, 258 
69, 496 
69, 666 

79, 091 
72, 119 
37,315 
32, 821 
33, 004 



$38, 506, 976 
124, 826, 244 
166, 350, 127 
215, 977, 422 
243, 879, 230 
192, 273, 937 
200, 048, 892 
214,415,879 
238,094,411 
180, 217, 420 
169,100,987 
172, 582, 213 



$9, 907. 00 


3, 598. 00 


3, 532. 00 


3, 640. 00 


3,110.00 


2, 767. 00 


2, 872. 00 


2,711.00 


3, 301. 00 


4, 830. 00 


5, 152. 00 


5, 229. 13 



$384, 497 
2, 943, 196 
7, 918. 960 
7, 595, 384 
7, 292, 098 
4, 297, 470 
4, 676, 804 
3, 723, 960 
3, 805, 669 
3, 299, 792 

3, 226, 344 

4, 027, 734 



$99.00 
85.00 

168. 00 

128. 00 
93.00 
62.00 
67.00 
47.00 
53.00 
88.00 
98.00 

122.04 



LOUISIANA 



1916 ....I 4.517 

1917 32.317 

1918 33,432 

1919 52,871 

1920 69,340 

1921 67.960 

1922 66,972 

1923 ! 67,440 

1924... I 67,658 

1925 40,695 

1926 ' 38,996 

1927 37,293 



$51, 274, 633 
134, 349, 180 
137, 261, 983 
201, 753, 808 

237. 109. 145 

197. 897. 146 
203, 664, 606 
213, 802, 450 
221, 133, 422 
195, 585, 488 
185, 478, 850 
175, 254, 161 



$11,351.00 
4, 157. 00 
4, 106. 00 
3, 815. 00 
3, 420. 00 
2, 912. 00 
3,041.00 
3, 170. 00 

3, 268. 00 

4, 806. 00 
4, 756. 00 
4, 699. 38 



$778, 693 
4, 936, 825 
9,353,518 
12, 888, 655 
9, 626, 591 
5, 304, 522 
5, 353, 574 
4, 438, 454 
3,528,511 
3, 850, 206 
3,311,535 
3, 174, 839 



$172. OO 
153. 00 
280. 00 
244. 00 
139. 00 
78.00 
80.00 
66.00 
52.00 
95.00 
85.00 
85. 13 



, 1 Changes in the revenue acts affectias the comparability of statistical data from income-tax returns of 
mdiviiiuals are summarized on pp. 32-39. 



168 



STATISTICS OF INCOME 



Table 10. — Individual returns, by States and Territories, for the years 1916 to 
1927 ' — Number of returns, net income, and tax — Continued 

MAINE 



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


1916 


2,823 

17, 112 
25, 104 
34, 578 
47,717 
44, 397 
43, 041 
48, 435 
42, 254 
19, 444 
19, 709 

18, 710 


$30, 435, 945 
66, 950, 710 
84,033,212 
112,562,525 
143, 455, 545 
124, 628, 679 
129, 857, 441 
142, 964, 209 
135, 221, 259 
97, 927, 563 
107, 979, 178 
103, 080, 848 


$10, 781. 00 
3, 913. 00 
3, 347. 00 
3, 255. 00 
3, 006. 00 

2, 807. 00 

3, 017. 00 

2, 952. 00 

3, 200. 00 
5, 036. 00 
5, 479. 00 
5, 509. 40 


$371, 367 
2, 467, 852 
4, 263, 003 
4, 468, 876 
4, 892, 419 
3, 974. 861 
3, 896, 892 
2, 785, 696 
2, 568, 353 

2, 718, 658 
3, 419, 490 

3, 300, 741 


$132 00 


1917 


144.00 


1918 


170.00 


1919 


129.00 


1920... 


103 00 


1921 


90.00 


1922... 


91.00 


1923 


58.00 


1924 


61.00 


1925 


140. 00 


1926 


174.00 


1927 


176. 42 







MARYLAND 



1916 . 


9,674 

56, 954 
80, 085 
86, 373 
108, COO 
112, 963 
110, 896 
127, 770 
126. 226 
66, 152 
67, leo 
65, 099 


$121, 009, 054 
244, 291, 849 
287,423,572 
330,111,972 
390, 781, 048 
368, 691, 062 
386, 830, 235 
401, 259, 584 
467, 225, 699 
362, 484, 950 
374, 758, 859 
390, 671, 215 


$12, 509. 00 

4, 289. 00 
3, 589. 00 
3, 822. 00 
3, 618. 00 
3, 264. 00 
3, 488. 00 
3, 140. 00 
3, 701. 00 

5, 480. 00 
5, 580. 00 
6, 001. 19 


$2, 405, 523 
12, 325, 524 

20, 252, 137 

21, 931, 984 
20. 257, 233 

14, 537. 303 

15, 363, 765 
11,540,437 
12,073,312 
11,623,229 
11,517,168 
13, 859, 686 


$249. 00 


1917 . 


216.00 


1918 


253.00 


1919 


254.00 


1920. 


188.00 


1921 


129. 00 


1922 


139.00 


1923 


90.00 


1924 


96.00 


1925 


176.00 


1926 


171.00 


1927 


212. 90 







MASSACHUSETTS 



1916 


32, 291 
156,111 
209, 786 
268, 307 
401, 770 
388, 442 
397, 241 
415, 100 
378, 049 
221, 530 
224, 042 
214, 356 


$474, 292, 762 
717, 512. 002 
8fiS, 460, 461 
1, 090, 808, 058 
1, 308, 406, 648 
1,153,008,156 
1, 237, 893, 477 
1,413,015,994 
1, 320, 156, 959 
1, 132, 289, 870 
1, 147, 576, 498 
1, 189, 273, 214 


$14, 688. 00 
4, 596. 00 

4, 140. 00 
4, 065. 00 
3, 406. 00 
2, 968. 00 
3,116.00 
3. 404. 00 
3, 492. 00 
5,111.00 
5, 122. 00 

5, 548. 12 


$10, 892, 685 
44, 478, 907 
81, 307, 340 
86, 506. 938 
69. 368, 994 
46, 534, 644 
57, 781, 194 

42, 527, 993 
40, 857, 137 
41,052,088 
37,115,976 

43, 949, 866 


$337. 00 


1917 


285. 00 


1918 


388. 00 


1919 


323. 00 


1920 


173. 00 


1921 .- 


120. 00 


1922 


145. 00 


1923 


102. 00 


1924 


108. 00 


1925 


185. 00 


1926 


166. 00 


1927 


205. 03 







MICHIGAN 



1916 


11,448 
111,562 
135, 349 
181,662 
305, 075 
250, 1 !7 
267. 953 
350, 072 
323, 733 
188, 669 
176. 804 
175, 806 


$162, 533, 104 
387, 824, 910 
41,5,313,164 
66.S, 475, 193 
895, 679, 238 
657, 779, 854 
796,411.946 
1,041,933.086 
1, 045, 8,50, 046 
910,910,113 
90,5,814,790 
950, 085, 831 


$14, 198. 00 
3, 476. 00 
3, 068. 00 
3, 663. 00 
2, 936. 00 
2, 630. 00 
2, 972. 00 

2, 976. 00 

3, 231. 00 

4, 828. 00 
5, 123. 00 
5, 404. 05 


$3, 340, 682 
15, 159, 388 
22, 336, 385 
55. 958, 378 
40. 49,3, 261 
24. 197, 840 
34, 965, 003 
28,051.017 
30, 983, 705 
33, 263, 014 
32, 408. 357 
35, 599. 799 


$292. 00 


1917 


136. 00 


1918 


165. 00 


1919 


308. 00 


1920 


133. 00 


1921 


97.00 


1922.. . 


130.00 


1923. 


80.00 


1924 


96.00 


1925 - 


176. 00 


1926 


183. 00 


1927... 


202. 49 







1 Changes in the revenue acts affectins the comparability of statistical data from income-tax returns of 
individuals are summarized on pp. 32-39. 



STATISTICS OF INCOME 



169 



Table 10. — Individual returns, by States and Territories, for the years 1916 to 
1927 1 — Number of returns, net income, and tax — Continued 



MINNESOTA 



Year 


Number of 
returns 


Net income 


Ta.x 


Total 


Average 


Total 


Average 


1910 . 


7,556 
80. 009 
84, 515 

123, 914 
154. 118 

124. 501 
122, 8S5 
134, 360 
128, 237 

71, 291 
64, 227 
61, 439 


$93, 201, 384 
275. 510, 103 
291, 074, 629 
383, 920, 683 
453, 212, 241 
340, 833, 699 
348, 740, 625 
372, 376, 782 
375, 588, 940 
305, 945, 206 
296, 414, 294 
295, 670, 416 


$12. 335. 00 

3, 443. 00 
3, 444. 00 
3, 098. 00 
2, 941. 00 
2, 738. 00 
2, 838. 00 
2, 771. 00 
2, 929. 00 

4, 292. 00 
4, 615. 00 
4, 812. 42 


$1, 553, 282 
8, 356, 172 
15, 2G2, 7C0 
15, 696, 465 
15. 169, 869 
8,697,117 
9, 419, 301 
7, 083, 527 

6, 720, 567 
6,125,915 
6,475,311 

7, 383, 307 


$206. 00 


1917 


104. 00 


1918 --- 


ISl 00 


1919 


127. 00 


1920 


98.00 


1921 


70.00 


1922 - 


77.00 


1923 


53.00 


1924 


52.00 


1925 - -.- 


86.00 


1926 


101. 00 


1927 -.- 


120. 17 







MISSISSIPPI 



1916 


1,440 

15, 382 
19, 949 
23, 804 
28, 022 

25, 614 

26, 897 

27, 851 
27, 213 

16, 985 
17, 196 
16, 964 


$14, 831, 796 
61,703,713 
70, 323, 185 

101, 262, 053 
83, 954, 352 
60, 104, 438 
70, 981, 743 
83, 494, 009 
82, 652, 945 
73, 750, 950 
64, 859, 892 
64, 878, 684 


$10, 300. 00 
4, 015. 00 

3, 525. 00 

4, 254. 00 
2, 996. 00 
2, 347. 00 
2, 862. 00 

2, 998. 00 

3, 037. 00 

4, 342. 00 
3, 772. 00 
3, 824. 49 


$195, 054 

2, 252, 612 

3, 542, 849 
6, 634, 901 
2, 495, 207 
1, 069, 136 
1, 803, 632 
1, 685, 439 
1, 155, 729 

989, 451 
643, 744 
816,429 


$135. 00 


1917 --- 


146. 00 


1918 


178. 00 


1919 


237. 00 


1920 


89.00 


1921 


42.00 


1922 


67.00 


1923 


61.00 


1924 


42.00 


1925 


58.00 


1926 


37.00 


1927 


48.13 







MISSOURI 



1916 


12, 956 
91, 608 
110,890 
125, 248 
162, 199 

172, 519 

173, 728 
192, 282 
186, 784 
109, 059 

99, 509 
96, 407 


$147, 069, 303 
362, 026, 687 
409, 013, 021 
470,443,311 
548, 130, 178 
499, 911, 004 
526, 387, 658 
605, 275, 520 
632, 532, 962 
533,836,188 
512, 801, 103 
501, 495, 130 


$11, 351. 00 
3, 952. 00 
3, 688. 00 
3, 756. 00 
3, 379. 00 
2, 898. 00 
3, 030. 00 
3, 148. 00 
3, 386. 00 
4, 895. 00 
5, 153. 00 
5, 201. 85 


$2, 373, 327 
10, 8S0, 241 
20, 716, 692 
22,146,510 
21,877,701 

14, 660, 351 

15, 972, 706 

13, 085, 218 

12, 373, 492 

14, 246, 816 
13, 496, 872 

13, 738, 256 


$183. 00 


1917 


119. 00 


1918 


187. 00 


1919 


177. 00 


1920 


136. 00 


1921 


85. 00 


1922 


92. 00 


1923 . 


68.00 


1924 


66.00 


1925 


131.00 


1926 


136. 00 


1927 


142. 50 







MONTANA 



1916 


1,801 
28, 646 
34, 464 
42, 593 
45, 557 
30, 907 
38, 044 
42. 809 
44.011 
19, 239 
16, 191 
18, 651 


$19, 467, 019 
81, 207, 992 
90, 091, 8.30 

108, .380, 6.57 

109, 348, 194 
81, 527, 662 
83, 90.3, 851 
99, 255, 947 

107,241,911 
66, 825, 486 
59, 289, 994 
69, 654, 023 


$10, 809. 00 
2, 835. 00 
2, 614. 00 
2, 545. 00 
2, 400. 00 
2, 209. 00 
2, 205. 00 
2, 318. 00 

2, 437. 00 

3, 473. 00 
3, 662. 00 
3, 734. 60 


$304, 448 

1, 548, 582 
3, 012, 902 

2, 413, 463 
2,03.3,190 
1,051,863 
1, 029, 195 

721, 406 
731,111 
580, 196 
501, 833 
867, 944 


$169. 00 


1917 


54.00 


1918 


87.00 


1919. .. 


57.00 


1920 


45.00 


1921 


29.00 


1922 


27.00 


1923 . 


17.00 


1924.. 


17.00 


1925 


30.00 


1926 


35.00 


1927 


46.54 







' Changes in the revenue nets affecting the comparability of statistical data from income-tax returns of 
individuals are summarized on pp. 32-39. 



170 



STATISTICS OF INCOME 



Table 10. — Individual returns, by States and Territories, for the years 1916 to 
1927 ^ — N timber of returns, net income, and tax — Continued 



NEBRASKA 



Year 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



Number of 
returns 



4,286 
82, 472 

96, 049 
87, 344 

97, 729 
71, 8.53 
67, 503 
70, 545 
66, 512 
3.5, 661 
33, 532 
32, 170 



Net income 



Total 



$36, 559, 607 
251,988,895 
306, 053, 565 
287, 457, 592 
306, 362, 700 
179,905,513 
177, 969, 193 
195,152.562 
189, 371, 665 
141,877,975 
134, 153, 838 
130, 131, 079 



Average 



$8, 630. 00 
3, 055. 00 
3, 186. 00 

3, 291. 00 
3, 135. 00 
2, 504. 00 
2, 636. 00 
2, 766. 00 
2, 847. 00 
3, 979. 00 

4, 001. 00 
4,045.11 



Tax 



Total 



$347, 778 
5, 285, 238 
9, 373, 582 
8, 639, 003 
8, 363, 305 
3, 328, 145 
3.165,433 
2, 534, 257 
1, 848. 121 
1, 732, 535 
1, 381, 307 
1, 427, 747 



1916 


364 
6,623 
7,097 
8,740 
10. 381 
9,719 
9,723 
10, 467 
10, 664 
6,164 
4,797 
4,702 


$2, 799, 775 
16, 423, 316 
17, 826. 669 
20, 887, 132 
25, 337, 934 
22, 455, 508 
22, 397, 460 
2.5,711,611 
27, 534, 276 
19, 661, 369 

16, 795, 822 

17, 443, 233 


$7, 692. 00 
2, 480. 00 
2,512.00 
2, 390. 00 
2,441.00 
2, 310. 00 
2, 304. 00 
2, 456. 00 

2, 582. 00 

3, 190. 00 
3.501.00 
3, 709. 75 


$18, 505 
241, 944 
412, 342 
435, 002 
390, 077 
329, 296 
258, 732 
241, 291 
184, 334 
178, 361 
195, 497 
228, 799 


$51.00 


1917 


37.00 


1918 


58.00 


1919 - . -- 


50.00 


1920 . 


38. 00 


1921 . 


34. 00 


1922 


27.00 


1923 


23.00 


1924 


17.00 


1925 


29. 00 


1926 


41.00 


1927 . ... 


48. 6& 







NEW HAMPSHIRE 



1916 - 


1, 735 
10, 809 
17.317 
25. 601 

35, 983 
32, 410 
31, 787 

36, 876 
31,532 
16, 413 
15, 276 
14. 484 


$19, 5,57, 542 
42, 843, 296 
56. 889, 284 
78. 565, 318 

100, 431. 539 
82, 352, 496 
85, 577, 058 

104, 852. 122 
94, 132, 914 
70,117,771 
66, 743. 817 
70, 560, 949 


$11,272.00 
3, 964. 00 
3, 285. 00 

3, 069. 00 
2, 791, 00 
2, ,54 1.00 
2, 692. 00 
2, 843. 00 
2, 985. 00 

4, 272. 00 
4, 369. 00 
4,871.65 


$258, 173 
1,517,183 
2, 827, 724 
2,811,830 
2. 720, 793 
1. 759. 290 
2,133,631 
1, 643, 150 
1,377,393 
1, 218, 822 
1,201,298 
1,824.931 


$149.00 


1917. 


140 00 


1918 


163. 00 


1919 


110 00 


1920 . . 


76. 00 


1921 


54.00 


1922 

1923. 


67.00 
45. 00 


1924 


44.00 


1925 

1926. 


74.00 
79.00 


1927 


126. 00 







NEW JERSEY 



1916 . 


19, 701 
134, 960 
185. 706 
231, 757 
296. 989 
269, 096 
301, 834 
293, 503 
299, 904 
150 874 
176,320 
195, 467 


$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 

1,177,421,081 

943.672, V.Sl 

1,032,297,571 

1,117,398,064 


$12, 896. 00 
3,861.00 
3, 517. 00 
3, 575. 00 
3, 293. 00 
3. 184. 00 
3, 420. 00 
3, 580. 00 
3, 926. 00 
6, 255. 00 
5, 855. 00 
5, 716. 56 


$5, 545, 231 
25, 710 042 
43, 109, 648 
47, 321. 422 
43, 275, 477 
33, 258. 294 
40 982. 616 
30, 552, 642 
31.941,148 
32, 383, 155 
32, 858, 092 
38. 911, 894 


$281. 00 


1917. 


191.00 


1918 


232. 00 


1919 


204. 00 


1920. 

1921 

1922 


145. OO 
124. 00 
136. 00 


1923. 


104. 00 


1924 

1925. 


107. 00 
215. 00 


1926 


186. 00 


1927 . . . . 


199. 07 







I Changes in the revenue acts affpctins; the comparability of statistical data from Inromr-tax returns oC 
individuals are summarized on pp. 32-39. 



STATISTICS OF INCOME 



171 



Table 10. — Individual returns, by States and Territories, for the years 1916 to 
1927 ' — Number of returns, net income, and tax — Continued 

NEW MEXICO 



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


1916-- 


813 
11.616 
13, 084 
10, 757 
13, 656 
11,780 
11,553 
12, 202 
11,595 
7,203 
6.513 
6,462 


$7, 486, 732 
31, 644, 721 
36, 591, 416 
31, 587, 990 
36,923,120 
27,838,165 
28, 982, 814 
32,667,610 
31,951,117 
23,994,717 
24, 631, 507 
26, 288, 148 


$9, 209. 00 
2, 724. 00 
2, 797. 00 
2, 937. 00 
2, 704. 00 
2, 363. 00 
2, 509. 00 
2, 677. 00 

2, 756. 00 
3,331.00 

3, 782. 00 
4, 068. 11 


$83, 935 
713, 829 
989, 825 

774. 470 
612, 573 
351, 629 
383, 750 
337, 354 
223, 842 
178, 762 

227. 471 
283, 403 


$103.00 
61 00 


1917 


1918 


76 00 


1919 


7'' 00 


1920 


45 00 


1921 


30 00 


1922 


33 00 


1923 


28 00 


1924... 


19 00 


1925 


25 00 


1926 


35 00 


1927 


43 86 







NEW YORK 



93, 155 

489, 089 

559, 753 

683, 085 

1,047,634 

1, 066, 637 

1, 102, 748 

1, 221, 654 

1, 21.5, 640 

751, 941 

753, 044 

766, 974 



$1, 922, 
2, 774. 

2, 719. 

3, 436, 

4, 030, 

3, 617, 
4,110, 

4, 565, 
5, 144, 
4, 903, 

4, 984, 

5, 398, 



864, 651 
035, 148 
713. 784 
343, 179 
623, 696 
757, 104 
588, 989 
314, 898 
766, 182 
228, 994 
020, 281 
451, 005 



20, 641. 00 

5, 672. 00 
4, 859. 00 
.5, 031. 00 
3, 847. 00 
3, 392. 00 
3, 727. 00 

3, 737. 00 

4, 232. 00 

6, 521. 00 

6, 619. 00 

7, 038. 64 



$77, 970, 

251, 785, 
354, 263, 
399, 792, 
286, 607, 
210,768, 
273, 960, 
192,311, 
236, 774, 

252, 157, 
247, 164, 
305, 210, 



$837. 00 
515. 00 
6.33. 00 
585. 00 
274. 00 
198. 00 
248. 00 
157. 00 
195. 00 
335. 00 
328. 00 
397. 94 



NORTH CAROLINA 



2,207 
22, 977 
21, 738 

37, 185 
47, 342 
44, 161 
58, 009 
68, 191 
63, 864 

38, 740 
35, 332 
33, 398 



$24, 825, 826 
84,220,131 
89,748,811 
161,613,467 
1 63, 799, 837 
127, 992, 951 
171, 929, 259 
206, 638, 618 
200, 888, 953 
161, 623, 754 
15.3, 231, 981 
155, 916, 827 



$11,249.00 

3, 665. 00 

4, 129. 00 
4, 346. 00 
3, 460. 00 
2, 898. 00 

2, 964. 00 

3, 030. 00 

3, 145. 00 
4,172.00 

4, 337. 00 
4, 668. 45 



$560, 970 

2, 747, 673 
5, 575, 001 

10, 010. 348 
9, 620, 675 

3, 760, 499 
4,908,611 

4, 767, 257 
3, 777, 873 

3, 178, 767 
3, 398, 245 

4, 519, 870 



$254. 00 
120.00 
256. 00 
269. 00 
203. 00 
85.00 
85.00 
70.00 
59. 00 
82.00 
96.00 
135. 33 



NORTH DAKOTA 



1.176 
20,941 
29, 120 
27.375 
24, 209 
18, 440 
18. 750 
18, 0.54 
19, 160 
11,715 
9,881 
9,758 



$9. 219, 055 
61, 233, 723 
89, 586, 415 
80, 190. 946 
66, 188, 434 
43, 032, 753 
43, 767, 089 
42, 973, 996 
48, 689, 794 
35, 695, 178 
33, 169, 117 
33, 252, 341 



$7, 839. 00 


2, 924. 00 


3, 076. 00 


2, 929. 00 


2, 734. 00 


2, 334. 00 


2, 334. 00 


2, 380. 00 


2,541.00 


3, 047. 00 


3, 357. 00 


3, 407. 70 



$66, 344 

936, 862 

2, 219, 954 

1, 360, 509 

1, 105. 801 

485, 783 

463, 219 

276, 288 

268, 090 

162, 589 

180. 012 

187, 635 



$56. 00 
45.00 
76.00 
50. 00 
46. 00 
26.00 
24.00 
1.5. 00 
14.00 
14.00 
18.00 
19. 23 



' Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of 
mdividuals are summarized on pp. 32-39. 



37722—29- 



-12 



172 



STATISTICS OF INCOME 



Table 10. — Individual returns, by States and Territories, for the years 1916 to 
1927 ' — Number of returns, net income, and tax — Continued 

OHIO 



Year 


Number of 
returns 


Net income 


Tax 




Total 


Average 


Total 


Average 


1916 


21, 774 
190, 273 
306, 918 
308, 309 
447, 998 
367, 096 
364, 988 
463, 017 
418, 048 
224, 643 
231, 196 
222, 707 


$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 
1, 403, 748, 590 
1,141,453,071 
1, 146, 495, 871 
1, 153, 756, 214 


$14, 642. 00 
3, 891. 00 
3, 236. 00 
3, 487. 00 
3, 142. 00 

2, 888. 00 
3, 120. 00 
3, 148. 00 

3, 358. 00 
5, 081. 00 
4, 959. 00 
5, 180. 60 


$7, 722, 306 
31, 928, 937 
65, 170, 252 
56, 505, 315 
56, 285. 168 
33, 574, 094 
39, 310, 406 
33, 061, 877 
32, 061, 822 
30, 321, 360 
32, 839, 052 
35, 519, 337 


$355. 00 


1917 - 


168. 00 


1918 - 


180.00 


1919.. 


183. 00 


1920 


126. 00 


1921 


91.00 


1922 


108. 00 


1923 


71.00 


1924 


77.00 


1925 . ... - 


135. 00 


1926 


142. 00 


1927 


159. 49 







OKLAHOM-A. 



1916. 
1917. 
1918, 
1919. 
1920, 
1921, 
1922 
1923 
1924 
1925 
1926 
1927 



2,539 
48, 758 
46, 818 
61, 500 
81, 785 
69, 381 
72, 063 
70, 189 
63, 357 
40, 825 
37, 497 
39, 806 



$66,811,462 
170, 751, 358 
163, 678, 297 
242, 184, 301 
295, 790, 791 
191. 816, 067 
217, 555, 604 
221,293,177 
211,271,658 
219, 960, 990 
223, 035, 805 
212, 341, 656 



$26, 314. 00 
3, 502. 00 
3, 496. 00 
3, 938. 00 
3, 617. 00 

2, 765. 00 
3, 019. 00 
3, 153. 00 

3, 335. 00 
5, 388. 00 
5, 948. 00 
5, 334. 41 



$4, 347, 797 

5, 082, 493 
7, 649, 280 

12, 207, 129 
13,548,211 
4, 206, 507 
6,414,330 
3, 909, 926 
3, 794, 477 

6, 897, 119 
8, 134, 654 
6, 232, 124 



OREGON 



1916. 
1917. 
1918 
1919. 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



2,800 
25, 071 
34, 592 
49, 663 
67, 640 
62, 804 
61,879 
69, 123 
66, 669 
32, 542 
30, 955 
33, 903 



$24, 968, 572 
84, 746, 023 
111,601,050 
166, 240, 606 
193, 652, 281 
159, 574, 639 
161, 226, 232 
189, 854, 013 
189, 884, 373 
132, 022, 718 
135, 030, 190 
140, 739, 425 



$8, 917. 00 
3, 380. 00 

3, 226. 00 
3, 347. 00 
2, 863. 00 
2, 541. 00 
2, 006. 00 
2, 747. 00 
2, 848. 00 
4, 057. 00 

4, 362. 00 
4, 151. 24 



$337, 051 

3, 298, 630 
6, 049, 987 
8, 232, 437 
6,649,011 

4, 951, 580 
4, 239, 789 
2, 891, 804 
2, 025, 088 
1, 787, 992 
2, 175, 322 
1, 920, 597 



PENNSYLVANIA 



1916. 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



40, 289 

328. 171 
518, 729 

539. 172 
672, 746 
621, 103 
587, 770 
740, 478 
713,427 
370, 923 
397, 575 
381, 374 



$643, 
1, 360, 
1, 770, 

1, 838, 

2, 212, 
1, 937, 
2, 005, 
2, 478, 
2, 548, 
2,031, 
2, 138, 
2, 091, 



243, 991 
802, 293 
848, 133 
002, 395 
178, 029 
291, 858 
570, 020 
751,471 
132, 809 
305, 849 
168, 594 
825, 217 



$15, 966. 00 
4, 147. 00 
3, 414. 00 
3, 409. 00 
3, 288. 00 
3,119.00 
3, 412. 00 
3, 347. 00 
3.572.00 
5, 389. 00 
5, 378. 00 
5, 484. 88 



$17, 612, 739 
79, 454, 848 
137,781,370 
128, 195, 101 
118, 750. 989 
84, 660, 220 
93, 573, 559 
73, 266, 630 
77, 873, 521 
73, 364, 345 
76, 887, 315 
78, 674, 525 



1 Changes in the revenue acts affpctint; the comparability of statistical data from income-tax returns of 
individuals are summarized on pp. 32-39. 



STATISTICS OF INCOME 



173 



Table 10. — Individual returns, by States and Territories, for the years 1916 to 
1927 ' — Number of returns, net income, and tax — Continued 

RHODE ISLAND 



Year 



Number of 
returns 



Net income 



Total 



Average 



Tax 



Total 



Average 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



3,745 
23, 927 
32, 921 
39, 936 
53, 128 
48, 057 
50, 076 
66, 965 
48, 792 
29, 123 
26, 362 
25, 184 



$65, 257, 163 
112,129,569 
129, 630, 322 
146,109,811 
180, 303, 990 
157, 568, 411 
171, 409, 669 
214, 749, 602 
191, 556, 190 
160. 955, 280 
155, 050, 974 
157, 464, 733 



$17, 425. 00 

4, 686. 00 
3, 938. 00 
3, 659. 00 
3, 394. 00 
3, 279. 00 
3, 423, 00 
3, 207. 00 
3, 926. 00 

5, 527. 00 
5, 882. 00 
6, 252. 57 



$1,915,104 

8, 805, 953 
13, 512, 766 
11,234,132 
11,685,163 

9, 236, 328 
9, 351. 580 
6, 658, 089 
6, 722, 491 
5, 817, 977 

5, 545, 787 

6, 332, 169 



SOUTH CAROLINA 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



1,204 
22, 321 
20, 239 
37^ 296 
33, 044 
25, 160 
26, 830 
28,225 
28, 090 
15, 727 

13, 809 

14, 310 



$9, 882, 947 
70, 917, 349 
73, 855, 345 
142, 688, 832 
109, 246, 657 
68, 255, 825 
72, 755, 770 
87, 031, 355 
79, 613, 886 
57, 661, 544 
53, 060, 331 
55, 218, 679 



$8, 208. 00 
3, 177. 00 
3, 649. 00 
3, 826. 00 
3, 306. 00 
2, 713. 00 
2, 712. 00 
3, 083. 00 
2, 834. 00 
3, 666. 00 
3, 842. 00 
3, 858. 75 



$77, 198 
1, 815, 909 

2, 732, 593 
5, 192, 020 

3, 236, 875 
1, 246, 523 
1, 268, 305 
1, 555, 315 

727, 462 
430, 879 
420, 164 
554, 731 



SOUTH DAKOTA 



1916 
1917, 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



971 
39, 654 
45, 505 
38, 614 
34, 670 
21, 681 
21,465 
21, 928 
26, 506 
17, 086 
12,414 
10, 969 



$7, 474, 252 
109, 794, 860 
151, 725, 486 
133, 174, 792 
103, 578, 036 
47, 087. 498 
48, 949, 551 
50, 170, 861 
66, 124, 303 
53,971,360 
38, 153, 263 
35, 906, 515 



$7, 697. 00 

2, 769. 00 

3, 334. 00 
3, 449. 00 
2, 988. 00 
2, 172. 00 
2, 280. 00 
2, 288. 00 

2, 495. 00 
3, 159. 00 

3, 073. 00 
3, 273. 45 



$48, 

1, 171, 

4, 139, 

3,124, 

2, 228, 

524, 

548, 

350, 

306, 

192, 

208, 

209, 



TENNESSEE 



1916 
1917. 
1918, 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



4,414 
31,451 
38, 232 
50, 789 
65, 054 
60, 949 
63, 555 
69. 081 
66, 981 

34, 689 

35, 495 
33, 812 



$39, 867, 
111,964, 
139, 173, 
193, 909, 
212, 600, 
170, 969, 
190, 723, 
226, 033, 
224, 184, 
168, 198, 
175, 714, 
173, 162, 



675 
540 
691 
353 
105 
895 
937 
948 
198 
127 
293 
605 



$9, 032. 00 
3, 560. 00 
3, 640. 00 
3, 818. 00 
3, 268. 00 

2, 805. 00 
3, 001. 00 

3, 272. 00 

3, 347. 00 

4, 849. 00 
4, 950. 00 
5, 121. 33 



$413, 078 

2, 794, 197 

6, 795, 268 
9, 0S2, 054 

7, 565, 009 
3, 984, 051 
4, 902, 612 
4, 283, 805 

3, 419, 535 
3, 125, 603 
3,651,457 
4, 035, 541 



_ ' Changes in the revenue acts affecting the comparability of statistical data from income-tax returns of 
individuals are summarized on pp. 32-39. 



174 



STATISTICS OF IN^COME 



Table 10. — Individual returns, by Slates and Territories, for the years 1916 to 
1927 ' — Number of returns, net income, and tax — Continued 

TEXAS 



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


1916 


10, 514 
95,416 
114, 500 
176, 547 
224, 617 
200, 188 
186, 865 
200, 683 
192, 735 
109, 448 
111,438 
114, 534 


$113, 278, 037 
350, 297, 337 
392, 975, 557 
643, 172, 301 
720, 720, 162 
536, 897, 427 
545, 901, 576 
613, 494, 900 
638, 109, 2S5 
496, 820, 449 
547, 562, 501 
560, 322, 568 


$10, 774. 00 
3,671.00 
3, 432. 00 
3, 643. 00 
3, 209. 00 

2, 682. 00 
2,921,00 

3, 057. 00 
3,311.00 

4, 539. 00 
4,914.00 
4, 892. 19 


$2, 643, 697 
13, 447, 453 
21, 575, 479 
32, 302, 280 
25, 400, 849 
12, 667, 894 
14,119,655 
10, 678, 022 
10, 235, 806 
9, 766, 688 
12, 681, 529 
12, 909, 842 


$251. 00 


1917 - . 


141. 00 


1918 --- 


188. 00 


1919 . 


183. 00 


1920 


113. CO 


1921 


63. CO 


1922 . . 


76.00 


1923 


53.00 


1924 


53.00 


1925 


89.00 


1926 


114. 00 


1927 . 


112. 72 







UTAH 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



1,259 
14, 636 
18,517 
21, 164 
30, 510 
26, 128 

27, 325 
30, 242 

28, 685 
16, 101 
13, 568 
13, 029 



$14, 281, 206 
45, 044, 946 

52, 454, 404 
61, 913, 436 
82, 278, 389 
62,713,461 
67, 744, 653 
79, 943, 306 
82, 088, 477 
61, 634, 951 
53, 832, 169 

53, 628, 897 



$11,343.00 


3, 078. 00 


2, 833. 00 


2, 925. 00 


2, 697. 00 


2, 400. 00 


2, 479. 00 


2, 643. 00 


2, 862. 00 


3, 828. 00 


3, 968. 00 


4, 116. 12 



$167, 688 

1, 364. 652 

1, 347, 780 

1, 270, 543 

1, 506, 781 

842, 904 

955, 929 

725, 908 

599, 194 

660, 497 

628, 773 

851, 031 



VERMONT 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



1,100 
7,258 
9,965 
13, 569 
19, 205 
17, 746 
17, 901 
21, 752 
20,618 
9,559 
8, 646 
8,268 



$14, 628, 
29, 540, 
34, 063, 

46, 204, 
59, 303, 

47, 561, 
51,653, 
64, 800, 
63, 630, 
45, 857, 
42, 209, 
41,842, 



$13, 299. 00 
4, 070. 00 
3, 418. 00 
3, 405. 00 
3, 088. 00 
2, 680. 00 
2, 886. 00 

2, 979. 00 

3, 086. 00 

4, 797. 00 

4, 882. 00 

5, 060. 74 



$365, 004 
1, 459, 253 

1, 821, 823 

2, 074, 804 
2, 259, 129 
1, 155, 767 
1,573,555 
1, 332, 822 

978, 252 
919, 959 
821, 296 
846, 932 



VIRGINIA 



1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 



4,190 
37, 951 
51,207 

75, 966 
92, 570 

76, 257 
71,523 

77, 451 
71, 597 
37, 507 
37, 797 
37, 393 



$42, 216, 464 
130, 682, 859 
173,104,495 
247, 658, 373 
273, 235, 229 
208, 331, 701 
207, 277, 342 
242, 586, 945 
231,055,514 
170,257,017 
176,024,673 
172, 239. 863 



$10, 076. 00 
3, 443. 00 
3, 380. 00 
3, 260. 00 
2, 951. 00 
2, 732. 00 

2, 898. 00 
3,132.00 

3, 227. 00 

4, 539. 00 
4, 657. 00 
4, 606. 21 



$593, 
3,929, 
7, 674, 
9, 020, 
7, 404, 
4, 161, 
4, 919, 
3, 669, 
3, 313, 
2, 981, 
3, 495, 
3,611, 



' Changes in the revenue acts aflcctine tho comparability of statistical rtatn from income-tax returns of 
individuals are summarized on pp. 32-39. 



STATISTICS OF INCOME 



175 



Table 10. — Individual returns, by States and Territories, for the years 1916 to 
1927 ' — Number of returns, net income, and tax — Continued 

WASHINGTON 



Year 


Number of 
returns 


Net income 


Tax 


Total 


Average 


Total 


Average 


1916 


5,360 
56, 322 
95, 422 
114, 322 
148, 067 
115,593 
123, 216 
136, 057 
138, 181 
78, 030 
61,950 
62, 200 


$49,697,247 $9,272.00 
169, 727, 615 3, 014. 00 
266, 096, 740 2, 789. 00 
325,920,733 2,851.00 
375,979,893 1 2,359.00 
261,400,721 1 2,261.00 
300, 523, 342 2, 439. 00 
351,985,059 ! 2,587.00 
393,961,927 1 2,851.00 
272,544,925 i 3,493.00 
245,592,050 1 3,964.00 
252,547,211 4 nm 94 


$776, 470 
4, 377, 754 
9, 743, 163 
11,615,795 
9, 094, 764 

4, 878, 295 

5, 148, 477 
3, 925, 801 
3, 231, 2.33 
2.717,102 
2, 800, 548 
2, 913, 642 


$145 00 


1917- 


78 00 


1918. 


102 00 


1919 


102 00 


1920 


61 00 


1921 2 _- 


42 00 


1922 2 _ 


42 00 


19232 


29 00 


1924 2 


23 00 


1925 2.... 


35 00 


1926 2. 


45 00 


1927_- 


46 84 











WEST VIRGINIA 



2,575 
28, 281 
48, 876 
45, 168 
96, 326 
75, 277 
69, 501 
89, 203 
75, 037 
35, SIO 
32, 544 
32, 500 



$30,170,809 
106, 061, 550 
156, 557, 747 
147, 949, 092 
287, 729, 460 
207,157,054 
196, 777, 359 
260, 343, 202 
226, 999, 720 
144, 777, 469 
141, 396, 917 
139, 696, 175 



$11,717.00 
3, 750. 00 
3, 203. 00 
3, 276. 00 
2, 987. 00 

2, 752. 00 
2,831.00 
2, 917. 00 

3, 025. 00 
4, 043. 00 

4, 345. 00 
4, 298. 34 



$416, 386 

3, 303, 285 
5, 709, 295 
5, 319, 197 
8, 517, 268 

4, 579, 113 
4, 594, 653 
3, 875, 864 
2, 796, 310 
2,133,510 
2, 304, 313 
2, 519, 731 



$162. 00 
117.00 
117.00 
118.00 
88.00 
61.00 
66.00 
43.00 
37.00 
60.00 
71.00 
77.53 



WISCONSIN 



70, 
94, 
105, 
150, 
148, 
160, 
194, 
179, 
110, 
99, 
100, 



261 
554 
704 
793 
452 
457 
519 
050 
275 
485 
251 
956 



$87, 614, 595 
228, 190, 253 
290,199,685 
337,851,344 
436, 4,36, 810 
379, 754, 222 
401, 670, 058 
547, 039, 928 
496, 659, 728 
418, 618, 008 
407, K42, 742 
436, 579, 613 



$10, 606. 00 
3, 234. 00 
3, 064. 00 
3, 194. 00 
2, 901. 00 
2, 558. 00 
2, 502. 00 
2, 819. 00 

2, 770. 00 

3, 789. 00 
4, 107. 00 
4, 324. 45 



$1, 253, 

5, 716, 
11, 382, 
10, 901, 
13, 232, 

8,971, 
9, 126, 
9, 019, 
7, 344, 

6, 799, 
8, 418, 

10, 621, 



$152. 00 
81.00 
120. 00 
103. 00 
88.00 
60.00 
57.00 
46.00 
41.00 
62.00 
85.00 
105. 21 



WYOMING 



673 
7,663 
7,821 
18, 349 
24, 594 
22,413 
21, 943 
23,246 
22, 947 
10, 336 
8,930 
8,870 



$6, 523, 787 
28, 855, 603 
26, 413, 937 
52, 463, 959 
63, 244, 529 
51,051,629 
48, 826, 743 
57, 376, 054 
60, 751, 853 
33,481,518 
31,750,581 
31, 297, 698 



$9, 694. 00 
3, 766. 00 
3, 377. 00 
2, 859. 00 
2, 572. CO 
2, 278. 00 
2, 225. 00 

2, 468. 00 
2, 647. 00 

3, 239. 00 
3, 556. 00 
3, 528. 49 



$67, 510 

838, 196 

1, 272, 692 

1, 444, 063 

1,161,320 

783, 257 

687, 062 

520, 769 

414, 087 

256, 481 

263, 319 

274, 644 



$100. 00 
109. 00 
163. 00 
79.00 
47.00 
35.00 
31.00 
22.00 
18.00 
25. 00 
29.00 
30.96 



' Changes in the revenue acts affecting the comparability of statistica Idata from income-tax returns of 
individuals are summarized on pp. 32-39. 
2 Includes Alaska. 



176 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 ^ 

ALABAMA 



County and city 



Autauga: 

Prattville 

Miscellaneous. 

Total 



Baldwin: 

Bay Minette.. 
Miscellaneous. 

Total 



Barbour: 

Clayton 

Eufaula 

Miscellaneous. 



Total. 



Bibb: 

Blocton 

Miscellaneous. 

Total.- 



Blount: 

Oneonta 

Miscellaneous. 



Total. 



Bullock: 

Union Springs. 
Miscellaneous.. 



Total. 



Butler: 

Chapman 

Georgiana 

Greenville 

Miscellaneous. 



Total. 



Calhoun: 

Anniston 

Jacksonville... 

Oxford 

Piedmont 

Miscellaneous. 



Total. 



Number 
of returns 



18 

118 
15 



29 



493 
28 
14 
30 
10 



Chambers: 

Lafayette 


30 


Lanett 


23 


Miscellaneous 


33 






Total 


85 






Cherokee: Miscellaneous .. 


20 






Chilton: 

Clanton 


34 


Miscellaneous 


14 






Total 


48 






Choctaw : Miscellaneous 


23 






Clarke: 

Jackson 




Thomasvillc 


37 


Miscellaneous 


13 






Total 


75 







County and city 



Clay: 

Ashland 

Lineville 

Miscellaneous. 

Total 



Cleburne: 

Heflin 

Miscellaneous. 

Total 



Coffee: 

Elba 

Enterprise. 

Total 



Colbert: 

Sheffield 

Tuscumbia 

Miscellaneous. 



Total - 



Conecuh: 

Evergreen 

Miscellaneous. 

Total-- 



Coosa: 

Good Water... 
Miscellaneous. 

Total 



Covington: 

Andalusia 

Florala 

Opp 

River Falls 

Miscellaneous. 

Total 



Crenshaw: 

Luverne 

Miscellaneous. 

Total 



Cullman: 

Cullman 

Miscellaneous. 

Total 



Dale: 

Ozark 

Miscellaneous. 

Total 



Dallas: 

Sclma. 

Miscellaneous. 

Total 



De Kalb: 

Fort Payne... 
Miscellaneous. 

Total 




'Does not represent an exact count for each civil d ivision. See p. 14^ 



STATISTICS OF INCOME 



177 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



ALABAMA— Continued 



County and city 



Elmore: 

Tallassee 

AVetumpka 

Miscellaneous. 

Total 

Escambia; 

Atmore 

Brewton 

Flomaton 

Miscellaneous. 

Total.. 

Etowah: 

Alabama City. 

Altoona 

Attalla 

Gadsden 

Miscellaneous. 

Total 

Fayette: 

Fayette 

Miscellaneous. 

Total 

Franklin: 

Russell ville... 
Miscellaneous. 

Total. 

Geneva: 

Geneva 

Hartford 

Samson.. 

Miscellaneous. 

Total 

Greene: 

Eutaw 

Miscellaneous. 

Total. 

Hale: 

Akron 

Greensboro 

Miscellaneous. 

Total 

Henry: 

Abbeville 

Headland 

Miscellaneous. 

Total 

Houston: 

Dothan 

Miscellaneous 

Total 

Jackson: 

Bridgeport 

Scottsboro 

Miscellaneous 

Total 



Number 
of returns 


County and city 


Number 
of returns 


53 
91 

15 


Jefferson: 

Birmingham 


12, 761 


Bessemer 


607 


Blossburg 


5 




19 


159 


Fairfield 


344 




47 


58 
78 
22 
11 


Miscellaneous 


411 


Total 




14, 194 


Lamar: 




10 


169 


Miscellaneous 


7 


Total ... 




31 

8 

53 

347 

2 


17 


Lauderdale: 

Florence 




288 


Miscellaneous 


4 


Total 




292 


441 


Lawrence: 






37 

6 


23 




11 


Total 




34 


43 


Lee: 

Auburn 






36 
13 


29 




147 


Phenix City 


31 




2 


49 


Total 




209 


22 

15 

28 

6 


Limestone: 

Athens 




74 


Miscellaneous. . 


11 


Total 




85 


71 


Lowndes: 

Fort Deposit- . 






37 
14 


10 


Miscellaneous. 


39 


Total 




49 


51 


Macon: 






16 
56 
18 


81 




13 


Total 




94 


Madison: 




90 


404 


18 
12 

1 


Miscellaneous. . . . 


34 


Total. 




438 


Marengo: 






31 


125 




63 


240 
20 


Total 




188 






37 


260 


Marshall: 

Albertville .... 






11 
26 

14 


32 


Boaz 


20 




40 


Miscellaneous.. 


4 


Total 




51 


96 







178 



STATISTICS OF INCOME 



Table 11. — Individual rehirns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

ALABAMA— Continued 



County and city 


Number 
of returns 


County and city 


Number 

of returns 


Mobile: 

Mobile 


2,631 
14 
29 

127 


Shelby— Continued. 

Monte vallo 


20 




Vincent. 


6 


Whistler 


Wilton 


7 




Miscellaneous _ 


59 




Total 




Total 


2,801 


112 




Sumter: 




Monroe: Miscellaneous -. 


73 






27 


Montgomery: 
Montgomery 


2,374 
40 


York 


37 


Miscellaneous 


24 




Total 






88 


Total 


2,414 


Talladega: 

Svlacauga . 








Morgan: 


4 

323 

32 

15 


83 


Talladega 


128 




M iscellaneous 


33 




Total- -- - 






244 




Tallapoosa: 




Total 


374 






41 




67 
41 

7 




18 




Total 






59 




Tuscaloosa: 

Holt - 








Total --- 


115 


16 






12 


Pickens: 


23 

2 

25 


Tuscaloosa .. .. .. 


451 


Aliceville 


Miscellaneous 


44 




Total. 






523 




Walker: 




Total 


50 






44 


Pike: 


31 

174 
6 


Coal Valley 


1 




Cordova 


31 


Trov 


Dora 


25 


Miscellaneous 


Empire . 


6 






152 


Total 


211 


Oakman 


11 




21 


Handolph: Roanoke 


57 


Quinton 


7 






9 


Russell: 


9 

24 


Townley 


19 


Girard 




60 




Total 






386 


Total 


33 








30 


St. Clair: 

Acmar 


3 

16 
40 


Wilcox: 

C amden 






Pell Citv 


35 


Miscellaneous. 




49 




Total 




Total 


59 


84 




Winston: Haley ville 




Shelby: 


15 
5 


23 




State total 




Helena 


27, 992 









ARIZONA 



Apache: 

St. Johns 


6 

01 


Cochise— C ontinued. 

Warren 


95 


Miscellaneous 




202 




Total 






67 


1,455 


Total 


Coconino: 

Flagstaff 




Cochise: 


492 

496 

134 

36 


273 


Williams 


85 




Miscellaneous 










Total.. 




Lowell 


412 


Tombstone 







STATISTICS OF INCOME 



179 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

ARIZONA— Continued 



County and city 



Gila: 

Globe 

Hayden 

Miami 

Miscellaneous 

Total 

Graham: 

Safford 

Thatcher 

Miscellaneous 

Total 

Greenlee: 

Clifton 

Metcalf 

Morenci 

Miscellaneous. 

Total 

Maricopa: 

Chandler 

Glendale 

Mesa 

Phoenix 

Tempe 

Miscellaneous. 

Total 

Mohave: 

Kingman 

Oatman 

Miscellaneous. 

Total 

Navajo: 

Holbrook 

Winslow 



Number 
of returns 



393 

76 
402 
165 



1,036 



48 

16 

104 

2 



170 



42 

82 

135 

3,114 

91 
155 



3,619 



137 
24 
56 



67 
369 



County and city 



Navajo— Continued 
Miscellaneous... 

Total 

Pima: 

Ajo 

Tucson 

Miscellaneous... 

Total 

Pinal: 

Casa Grande 

Florence 

Ray 

Superior 

Miscellaneous. . . 

Total 

Santa Cruz: 

Nogales 

Miscellaneous... 

Total 

Yavapai: 

Clarkdale. 

Humboldt 

Jerome. 

Prescott 

Miscellaneous... 

Total.. 

Yuma: 

Somerton 

Yuma 

Miscellaneous... 

Total.- 

State total 



ARKANSAS 



Arkansas: 

De Witt. 


66 

31 

294 

54 


Bradley: 

Warren.. .... 


136 


Gillett 


Miscellaneous 


11 


Stuttgart 


Total 




Miscellaneous! ... . . 


147 




Calhoun: 

Thornton . . 




Total 


445 


13 








Ashley: 
Crossett 


32 
34 

65 


Total 




19 


Hamburg . . 


Carroll: 

Berrvville 




Miscellaneous _ 






16 


Total. 


131 


Eureka Springs 


45 


Miscellaneous 






11 




20 


Total 




Baxter: Miscellaneous. 






72 


Benton: 

Bentonville 


38 
97 
46 
40 


Chicot: 

Dermott 






40 


Siloani Springs 


Eudora 


55 


Lake Village . 




Miscellaneous 




Miscellaneous 






10 


Total 


221 


Total 


167 




Clark: 

Arkadelphia.- . . 




Boone. 


52 
2 


105 


Harrison . 


Gurdon 


46 


M iscellaneous. 




19 




Total 




Total 


54 


170 









180 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

ARKANSAS— Continued 



County and city 



Clay: 

Corning 

Piggott 

Rector 

Miscellaneous. 

Total 



Cleburne: 

Heber Springs. 
Miscellaneous.. 



Total. 



Cleveland: Miscellaneous. 

Columbia: 

Magnolia 

Miscellaneous 



Total. 



Conway: 

Morrilton 

Miscellaneous. 

Total 



Craighead: 

Jonesboro 

Monette 

Miscellaneous. 

Total 



Crawford: 

ZMulberry 

Van Buren 

Miscellaneous. 



Total. 



Crittenden: 

Earl 

Miscellaneous. 



Total. 



Cross: 

Parkin 

Wynne 

Miscellaneous. 



Total. 



Dallas: 

Fordyee 

Miscellaneous. 



Total. 



Desha: 

Arkansas City. 

Dumas 

McOehee 

Miscellaneous.. 



Total 

Drew: 

Monticello 

Wilmar 

Miscellaneous. 

Total. 



Faulkner: 

Conway 

Miscellaneous. 

Total. 



Number 
of returns 



109 



32 



127 



104 



108 



359 
12 
30 



401 



10 
103 
25 



39 

107 

12 



138 



49 

125 



23 

39 

105 

21 



188 



102 
114 



89 



County and city 



Franklin: 

Ozark 

Miscellaneous. 

Total 



Fulton: Miscellaneous. 

Garland: 

Hot Springs 

Miscellaneous 



Total. 



Grant: Miscellaneous. 

Greene: 

Paragould 

M iscellaneous 



Total. 



Hempstead: 

Hope 

Miscellaneous. 

Total 



Hot Springs: 

Malvern 

Miscellaneous- 
Total 



Howard: 

Dierks 

Nashville 

Miscellaneous. 

Total 



Jackson: 

Newport 

Miscellaneous. 

Total.- 



Jefferson: 

Pine Bluff 

Miscellaneous. 

Total 



Johnson: 

Clarksville 

Coal Hill 

Miscellaneous. 

Total 



Lafayette: 

Lewisville 

Stamps.. 

Miscellaneous. 

Total.. 



Lawrence: 

Hoxie 

Walnut Ridge- 
Miscellaneous.. 

Total.. 



Independence: 

Batesville 


110 




19 






Total 


129 






Izard: Miscellaneous 


4 



STATISTICS OF INCOME 



181 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

ARKANSAS— Continued 



County and city 



Lee: 



Marianna 

Miscellaneous. 



Total - 



Lincoln: Miscellaneous. 

Little River: 

Ashdown. 

Foreman 

M iscellaneous 



Total. 



Logan: 

BooneviUe 

Paris 

Miscellaneous. 

Total 



Lonoke: 

England 

Lonoke 

Miscellaneous. 



Total. 



Madison: Miscellaneous. 
Marion: Miscellaneous. . 

Miller: 

Texarkana 

Miscellaneous. -- 



Total. 



Mississippi: 

Blytheville...- 

Luxora. 

Osceola 

Wilson.. 

Miscellaneous. 



Total 

Monroe: 

Brinkley 

Clarendon 

Miscellaneous. 



Total- 



Montgomery: Miscellaneous. 

Nevada: 

Prescott 

Miscellaneous 



Total. 



Newton: Miscellaneous. 

Ouachita: 

Camden 

Louann... 

Stephens 

M iscellaneous 



Total. 



Perry: Miscellaneous. 
Phillips: 

Helena 

West Helena 

Miscellaneous 



Total 

Pike: Miscellaneous- 



Number 
of returns 



125 
15 



40 



78 



481 
22 



503 



250 
28 

102 
28 
86 



494 



156 



108 
15 



123 



311 
57 
18 
38 



516 
56 
81 



653 



County and city 



Poinsett: 

Harrisburg 

Lepanto 

Marked Tree.. 

Trumann 

Miscellaneous- 
Total 



Polk: 

Mena 

Miscellaneous. 

Total 



Pope: 

Atkins 

Russellville 

Miscellaneous. 

Total.- 



Prairie: 

Des Arc 

Miscellaneous- 
Total 



Pulaski: 

Little Rock 

North Little Rock- 
M iscellaneous 



Total- 

Randolph: 

Pocahontas 

Miscellaneous. 

Total.- 



St. Francis: 

Forrest City.. 
Miscellaneous- 
Total 



Saline: 

Bauxite 

Benton 

Miscellaneous- 



Total 

Scott: Miscellaneous. 



Searcy: 

Leslie 

Miscellaneous. 



Total. 



Sebastian: 

Fort Smith-... 

Greenwood 

Hartford 

Huntington... 
Miscellaneous- 
Total 



Sevier: 

De Queen 

Horatio 

Miscellaneous- 
Total-- 



Sharp: Miscellaneous. 
Stone: Miscellaneous.. 



182 



STATISTICS or INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

ARKANSAS— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Union: 

Calion 


8 

1,100 

13 

23 

19 

113 

221 

18 

16 


White: „ 

Bald Knob 


17 




Beebe 


18 


Griffin 


Searcy 

M iscellaneous 

Total 


88 


Huttig..... 


62 


Norphlet .. . . 


185 


Smackover 

Strong ._.... 


Woodruff: 

Augusta - - . 










Miscellaneous 


Cotton Plant _ 


41 




1,531 


Miscellaneous ... 


35 


Total - 


Total 










7 


123 




Yell: 

Dardanelle 




Washington: 


209 
39 

28 


16 




Plainview 


17 




Miscellaneous 


16 




Total 






49 


Total. 


276 


State total 








17 331 











CALIFORNIA 



Alameda: 

Alameda 

Albany 

Berkeley 

Emeryville 

Hay ward 

Livermore 

Niles 

Oakland 

Piedmont 

San Leandro.. 
Miscellaneous. 

Total 

Amador: 

Jackson 

Miscellaneous 

Total 

Butte: 

Chico 

Gridley 

Oroville 

Miscellaneous. 

Total 

Calaveras: 

San Andreas.. 
Miscellaneous. 

Total 

Colusa: 

Arbuckle 

Colusa 

Miscellaneous 

Total. 

Contra Costa: 

Antioch 

Bay Point 

Crockett 

El Cerrito 

Martinez 

Pittsburg 



2,137 

40 

6,982 

73 

373 

225 

60 

16, 245 

1,201 

418 

365 



28, 119 



73 



605 
110 
335 
171 



1,221 



30 

154 



184 



55 
225 
210 



490 



178 
75 

380 
44 

488 

450 



Contra Costa— Continued. 

Richmond 

Miscellaneous. 



Total. 



1,105 
855 



3,575 



Del Norte: Miscellaneous.. 


133 


Eldorado: 

Placerville 


150 


Miscellaneous 


43 






Total 


193 






Fresno: 

Clovis 


61 


Coalinga . 


300 




49 




3,562 


Kingsburg . 


75 


Reedlev 


188 


Sanger . . 


168 


Selma . . 


16S 


Miscellaneous. . . 


597 






Total 


5,168 






Glenn: 

Orland 


66 


Willows . 


185 




86 






Total 


337 






Humboldt: 

Areata - . 


148 




938 




110 




113 


Miscellaneous. 


390 






Total 


1,699 






Imperial: 

Brawley ... 


376 


Calexico 


290 




61 


El Centro . 


476 


Holtville 


103 



STATISTICS OF INCOME 



183 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

CALIF ORNIA— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Imperial— Continued. 


75 
61 


Los Angeles— Continued. 
Montebello 


235 


Miscellaneous 


Monterey Park.. 


152 






60 


Total - 


1,442 


Norwalk 


128 






832 


Inyo: 


150 
138 


Pasadena.. . 


7,775 


Bishop.- 


Puente . . 


178 


Miscellaneous 


Redondo _ . 


417 






106 


Total 


288 


San Gabriel 


392 






356 


Kern: 


1,966 
135 
193 
172 

1,142 
620 


Santa Fe Springs 


54 


Bakersfleld 


Santa Monica. . .. 


2,395 


Delano 


Slierman _.. 


227 


Fellows . 


Sierra Madre 


252 


Maricopa 


Southgate 


204 


Taft 


South Pasadena 


1,311 


Miscellaneous- .. 


Torrance 


342 






79 


Total -.- 


4,228 




34 






125 


Kings: 


110 

410 

93 

36 


Whittier 


1,166 


Willowbrook 


30 




Miscellaneous 


2,327 




Total 

Madera: 

Madera .. . .... 








Miscellaneous 


129, 896 


Total . . 


649 






223 




68 

87 


M iscellaneous 


108 




Total 












Miscellaneous -- 


Marin: 

Mill Valley 








Total 


155 






300 




240 

298 

19 




365 


Lassen: 


San Rafael . 


635 


Susanville 




305 


Westwood 




583 


Miscellaneous 


Total 










557 




Total 








85 


Los Angeles: 

Alhambra-- - -. 


1,420 
230 
74 
127 
149 
103 
231 
122 
18 

2,087 
562 
307 
421 
428 
402 
164 
288 
146 
179 

3,504 
173 
123 
221 

1,188 
740 
119 
105 

7,900 

88, 254 

142 

72 

^4^ 
554 


Mendocino: 
Fort Bragg 






205 


Artcbia 


Ukiah . . . 


185 




Willits 


60 




M iscellaneous 


178 




Total 




Bell 


628 




Merced: 

Los Bancs ... 




Belvedere 




Beverly Hills -- 


185 




1 Merced 


483 




1 Miscellaneous 


473 




Total 




Cnvina,-- 


Modoc: Miscellaneous 


1,141 








131 


El Monte 


1 Mono: Miscellaneous 


14 




Monterey: 

King City 




Gardena _ . _ ..- 




Glendale 


91 


Glendora 


Monterey. . --- . _ 


530 




Pacific Grove 


243 


Hermosa 


Salinas.. 


563 


Huntington Park 


Miscellaneous _. 


543 


Inglewood 


Total 






La Verne 


1,970 




Napa: 

Napa 




Long Beach 




Los Angeles City 


530 




St. Helena 


93 


Manhattan 


Miscellaneous 

Total 


126 






Moneta. 


749 


Monrovia-- . 







184 



STATISTICS OF USTCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

CALIFORNIA— Continued 



County and city 



Nevada: 

Grass Valley.. 
Nevada City.. 

Truckee 

Miscellaneous. 

Total 



Orange: 

Anaheim 

Balboa 

Brea 

Buena Park 

Fullerton 

Garden Grove 

Huntington Beach. 

Laguna Beach 

La Habra 

Orange 

Placentia 

Santa Ana 

Seal Beach 

Tustin 

Miscellaneous. 



Total. 



Placer: 

Auburn. 

Lincoln 

Roseville 

Miscellaneous. 

Total 



Plumas: Miscellaneous. 



Number 
of returns 



185 
93 
58 
93 



958 

85 

159 

46 

637 

113 

430 

103 

182 

559 

172 

1,836 

28 

83 

318 



5,709 



225 
132 
338 
344 



1,039 



312 



Riverside: 

Banning 


90 


Beaumont . . . . . . 


20 


Blythe .-. 


79 


Coachella . 


44 


Corona 


208 


Elsinore ... . 


79 


Hemet . 


160 


Indio- .. 


88 


Perris .. 


26 


Riverside 


1,443 


San Jacinto 


60 


Miscellaneous 


262 






Total- 


2,559 






Sacramento: 

Folsom Citv..' --- -- 


70 


Sacramento. . . 


5,557 


Miscellaneous 


689 






Total 


6,316 




San Benito: 

llollister 


338 


Miscellaneous 


102 






Total.- 


440 






San Bernatdino: 

Barslow. . 


91 


Chino 


102 


Colton 


167 


Needles 


251 


Ontario ... 


506 


Rcdlands 


936 


Rial to.- 


79 


San Bernardino - 


1, 184 


Upland 


310 


Victorvjlle 


43 


Miscellaneous .. 


728 






Total 


4,397 







County and city 



San Diego: 

Chula Vista-.. 

Coronado 

El Cajon 

Escondido 

La Mesa 

National City. 

Occanside 

San Diego 

Miscellaneous- 



Total 

San Francisco: San Francisco - 

San Joaquin: 

Lodi - -, 

Manteca 

Stockton 

Tracy 

Miscellaneous 



Total - 



San Luis Obispo: 
Arroyo Grande.— 

Atascadero 

Pasa Bobles 

Pismo Beach 

San Luis Obispo. 
Miscellaneous 



Total - 



San Mateo: 

Burlingame - 

Daly City 

Half Moon Bay 

Redwood City 

San Bruno 

San Mateo 

South San Francisco. 
Miscellaneous 



Total - 



Santa Barbara: 
Lompoc 

Santa Barbara. 
Santa Maria. .. 
Miscellaneous.. 



Total. 



Santa Clara: 

Gilroy 

Los Gatos. 

Mayfield 

Mountain View. 

Palo Alto 

San Jose 

Santa Clara 

Sunnyvale 

Miscellaneous. -. 



Total. 



Santa Cruz: 

Santa Cruz 

Watson ville... 
Miscellaneous. 



Total. 



Shasta: 

.\nderson 

Redding 

Miscellanoous- 

Total.- 



Sierra: Miscellaneous. 



STATISTICS OF INCOME 



185 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



CALIFORNIA- Continued 



County and city 



Siskiyou: 

Dunsmuir 

Weed 

Yreka 

Miscellaneous. 

Total 

Solano: 

Benicia 

Fairfield 

Rio Vista 

Vacaville 

Vallcjo 

Miscellaneous. 

Total 

Sonoma: 

Healdsburg... 

Petaluma 

Santa Rosa... 

Sebastopol 

Miscellaneous. 

Total 

Stanislaus: 

Modesto 

Newman 

Oakdale 

Tuilock 

Miscellaneous. 

Total 

Sutter: 

Yuba City 

Miscellaneous 

Total 

Tehama: 

Corning 

Red Bluff 

Miscellaneous 

Total 



Number 
of returns 



280 
150 

83 
531 



1,044 



159 
34 

188 
188 



1,945 



223 
860 
823 
155 
381 



2,442 



263 
110 
300 

388 



2,058 



300 
143 



99 

225 
74 



398 



County and city 



Trinity: Miscellaneous 

Tulare: 

Dinuba.. 

Exeter 

Lindsay 

Porterville 

Tulare 

Visalia- 

Miscellaneous 

Total-.- - 

Tuolumne: 

Sonora 

M iscellaneous 

Total 

Ventura: 

Fillmore 

Ojai 

Oxnard -- 

Santa Paula 

Saticoy— 

Ventura— 

M iscellaneous 

Total 

Yolo: 

Woodland 

Miscellaneous 

Total 

Yuba: 

Marysville 

Miscellaneous 

Total 

State total 



Number 
of returns 



40 



168 
185 
308 
370- 
370 
505 
279' 



2,185 



185 
247 



43,2 



239 
116 
431 
413. 
29 
1,147 
323 



2,( 



390- 
475 



635 
114 



749 



351, 566- 



COLORADO 



Adams: 


83 
95 


Bent: 

Las Animas 


117 




Miscellaneous -- 


28 




Total -- 




Total - --- 


178 


145 




Boulder: 

Boulder 




Alamosa: 


187 

7 


469 


Alamosa - 


Lafayette- - _ 








Miscellaneous 


Longmont 








Total 


194 


Louisevillc- 


26 


Miscellaneous 








Arapahoe: 


109 
118 
37 


Total — 


805 


Englewood-.- - 


Chaffee: 

Salida 




• Littleton 


■■ 


Miscellaneous 


"*™^233 






25 


Total 


264 


Total 






258 


Archuleta: 

Pagosa Springs - --. 


25 
5 


Cheyenne: Miscellaneous 




31 




Clear Creek: 

Idaho Springs. 








Total - 


30 


32 


Miscellaneous- 






9 


Baca: Miscellaneous--. 


23 


Total 




41 









186 



STATISTICS OF IlSrCOME 



Table 11. — -Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

COLORADO— Continued 



County and city 



Conejos: Miscellaneous. 
Costilla: Miscellaneous. 

Crowley: 

Ordway 

M iscellaneous 



Total - 



Custer: Miscellaneous. 

Delta: 

Delta-- - 

M iscellaneous 



Total. 



Denver: Denver 

Dolores: Miscellaneous.. 
Douglas: Miscellaneous- 

Eagle: Miscellaneous 

Elbert: Miscellaneous... 



El Paso: 

Colorado Springs. 

Manitou 

Miscellaneous 



Total. 



Fremont: 

Canon City... 

Florence 

Rockvale 

Miscellaneous. 

Total 



Garfield: 

Glenwood Springs. 
Miscellaneous 



Total. 



Gilpin: Miscellaneous. 
Grand: Miscellaneous. 



Gunnison 

Crested Butte.. 

Gunnison 

Miscellaneous... 



Total 

Hinsdale: Miscellaneous. 

Huerfano: 

Walsenhurg 

M iscellaneous 



Number 
of returns 



Total 

Jackson: Miscellaneous. 

Jefferson: 

Golden 

Miscellaneous 



Total. 



Kiowa: Miscellaneous 

Kit Carson: Miscellaneous. 

Lake: 

Leadville 

Miscellaneous 

Total. 



107 
95 



202 



16, 244 
30 
63 
103 
33 



1,852 
54 
86 



241 

124 

5 

39 



123 
101 



31 

120 
64 



218 
4 



165 
142 



307 
47 



117 
233 



350 



237 
15 



252 



County and city 



La Plata: 

Durango 

Miscellaneous. 

Total 



Larimer: 

Ft. Collins 


550 


Loveland 


163 


Miscellaneous . 


157 






Total- 


870 






Las Animas: 

Aguilar _ . . 


21 


Delagua _ .. 


33 


Trinidad .. 


435 


Miscellaneous 


191 






Total 


680 






Lincoln: 

Limon. . 


39 


Miscellaneous 


60 






Total 


99 






Logan: 

Sterling 


273 


Miscellaneous . 


60 


Total 


333 






Mesa: 

Fruita 


26 


Grand Junction 


429 


Miscellaneous 


97 






Total 


552 






Mineral: Miscellaneous. .. .. 


11 






Moffat: 

Craig 


70 




22 






Total 


92 






Montezuma: Miscellaneous 


108 






Montrose: 
Montrose 


155 


Miscellaneous 


43 






Total 


198 






Morgan: 


113 




237 


Miscellaneous 


52 


Total 


402 






Otero: 


28 




322 


Rockv Ford 


142 


Miscellaneous .. .. 


35 






Total 


527 






Ouray: 


34 


Miscellaneous .. 


16 






Total 


50 








36 







STATISTICS OF IITCOME 



187 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

COLORADO— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Phillips: 


38 
36 

7 


San Miguel: 

Telluride 


67 




Miscellaneous 


65 


Miscellaneous .-. 


Total . 








132 


Tntnl 


81 


Sedgwick: 

Julesburg 








Pitkin: 


29 
3 


53 


Miscellaneous 


Miscellaneous - 


30 


Total-. 


32 


Total 


83 


Prowers: 


21 
172 
33 


Summit: Miscellaneous. 


39 


Holly - - - 


Teller: 




Lamar 




Miscellaneous 


48 




226 


Victor 


78 


Total 


Miscellaneous 


8 


Pueblo -. 


1,685 
43 


Total.. 


134 




Washington: 








Total 


1,728 


41 






13 




56 






54 


Rio Grande: 


68 

233 

2 


Weld: 

Eaton 








Monte Vista 






155 




Fort Lupton 


84 




303 


Greeley 


609 




Windsor . 


67 


Routt: 


49 
114 


Miscellaneous 


343 




Total 




Miscellaneous 


1,258 




Yuma: 

Wray 




Total 


163 










183 


48 


Saguache: Miscellaneous 


Yuma 


46 




34 

112 




22 


Silverton - 


Total-. 








116 




State total 




Total 


146 


31,727 









CONNECTICUT 



Fairfield: 

Bethel 

Bridgeport .- 

Danbury 

Darien 

Fairfield .- 

Greenwich 

Monroe 

New Canaan 

Newtown 

Norwalk 

Rodding 

Ridgefield 

Shelton 

Stamford 

Stratford. 

Trumbull 

Westport. 

Wilton 

M iscellaneous 

Total 

Hartford: 

Avon-- 

Berlin .- , 

Bloomfleld 

Bristol 

37722—29 13 



152 

7,224 

1,510 

371 

527 

2,227 

36 

360 

107 

1,671 

36 

87 

416 

2,430 

581 

27 

380 

111 

27 



18, 280 



40 
140 

64 
1,182 



Hartford— Continued. 

Burlington 

Canton-- 

East Granby. 

East Hartford 

East Windsor 

Enfield 

Farmington , 

Glastonbury 

Granby-- 

Hartford 

Manchester- 

New Britain 

Newington 

Plainville 

Rocky Hill 

Simsbury 

Southington 

South Windsor 

SufReld 

West Hartford 

Wethersfleld 

Windsor 

Windsor Locks 

M iscellaneous 



Total. 



1 

79 

22 
647 
131 
400 
316 
251 

33 

12, 138 

986 

2,818 

67 
219 

56 
196 
291 

52 
147 
2,449 
427 
345 
162 

24 



23,583 



188 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

CONNECTICUT— Continued 



County and city 



Litchfield: 

Harwinton 

Kent 

Litchfield 

New Hartford.. 
New Milford... 

Norfolk 

North Canaan. 

Plymouth 

Salisbury 

Sharon 

Thomaston 

Torrington 

Washington 

Watertown 

Winsted 

Woodbury 

Miscellaneous.. 

Total.. 

Middlesex: 

Chester 

Clinton 

Cromwell 

East lladdam.. 
East Hampton. 

Essex 

Haddam 

MiJdlefleld 

Middletown... 
Old Saybrook.. 

Portland 

Saybrook 

Miscellaneous.. 

Total 

New Haven: 

Ansonia 

Beacon Falls 

Branford 

Cheshire 

Derby- 

East Haven 

Guilford-- 

Haiiiden 

Madison 

Meriden , 

Middlebury 

Milford 

Naugatuck 

New Haven 

North Branford 
North Haven.. 

Orange 

Seymour.- 

Southbury , 



Number 
of returns 



1 

61 
195 

47 
239 
103 
111 
133 
177 

59 
191 
921 

95 
368 
430 

74 
103 



3,308 



63 

70 
68 
58 
112 
132 
40 
27 
1,046 
66 
168 
114 
54 



2,018 



846 

42 
396 
140 
491 
197 
121 
492 

69 
,979 

48 
508 
659 
,629 

29 
115 

48 
278 

29 



County and city 



New Haven — Continued. 

Wallingford 

Waterbury 

West Haven 

Woodbridge 

Miscellaneous 



Total. 



New London: 

Colchester.. 

East Lyme 

Groton 

Jewett City and Griswold. 

Lebanon 

Ledyard- 

Montville 

New London 

North Stonington 

Norwich 

Sprague 

Stonington 

Waterford 

Miscellaneous 



Total. 



Tolland: 

Coventry 

Ellington.. 

Mansfield 

Rockville and Vernon. 

Somers 

Stafford 

Tolland 

Willington 

Miscellaneous 



Total - 



Windham: 

Brooklyn 

Danielson and Killingly 

Plainfield 

Pomfret - 

Putnam 

Sterling 

Thorn pson - 

Willimantic and Windham. 

Woodstock 

Miscellaneous. 



Total. 



Miscellaneous for State: 

Residents of other States. 



State total. 



DELAWARE 



Kent: 

Camden 

Clayton 

Dover 

Felton 

Frederica 

Harrington 

Smyrna 

Wyoming 

Miscellaneous 

Total 




New Castle: 

Claymont 

Delaware City 

Edgemoor 

Elmhurst 

Elsmere 

Hillcrest 

Hollyoak 

Marshallton.. 
Middletown.. 

Newark 

New Castle 

Newport 



STATISTICS OP INCOME 



189 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



D E LAW A RE— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


New Castle— Continued. 


39 

61 

6,678 

19 

233 


Sussex— Continued. 

Laurel 


66 


Townsend 


Lewes 


152 


Wilmington 


Milford 


163 


Yorklyn 


Millsboro 


16 


Miscellaneous 


Milton.. 


21 






29 


Total 


7,899 


Seaford 


84 






27 


Sussex: 


49 
56 
52 
22 


Miscellaneous... 


42 




Total 




Delmar 


779 




State total.- 






9,266 







DISTRICT OF COLUMBIA 



City 



Number 
of returns 



Washington. 



39, 560 



FLORIDA 



County and city 



Number 
of returns 



Alachua: 

Gainesville 


299 


High Springs 

Miscellaneous 


28 
83 






Total. 


410 






Baker: Miscellaneous 


19 






Bay: 

Millville 


4 




98 


Miscellaneous 


22 






Total . 


124 






Bradford: 

Starke. 


49 


Miscellaneous... 


11 






Total 


60 






Brevard: 

Cocoa 


154 


Melbourne.. 


124 


Titusville 


106 


Miscellaneous 


118 






Total 


502 






3roward: 

Dania... 


38 


Fort Lauderdale 


414 


Hollywood 


209 


Pompano 


44 


Miscellaneous. 


18 






Total 


723 






Calhoun: 

Blountstown 


17 


Miscellaneous 


5 






Total 


22 







Number 
of returns 




Clay: 

Green Cove Springs 
Miscellaneous 



Total 


97 






Collier: Miscellaneous 


36 


Columbia: 


139 


Miscellaneous 


13 






Total 


152 






Dade: 

Buena Vista 


15 


Coconut Grove 


209 


Coral Gables. 


569 




76 


Homestead ... 


79 


Lemon City 


18 




38 




5,424 


Miami Beach 


569 


Miscellaneous 


lOS 






Total 


7, 105 






De Soto: 


139 


Miscellaneous 


13 






Total .. 


152' 



Dixie: Miscellaneous. 



190 



STATISTICS OF INCOME 



Table 11. — Individual returns by Stafes and Territories — Number of return* | 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



FLORIDA— Continued 



County and city 



Duval: 

Jacksonville 

South Jacksonville.. 
Miscellaneous 

Total 

Escambia: 

Pensacola 

Miscellaneous 

Total. 

Flagler: Miscellaneous.. 

Franklin: 

Apalachicola 

Carrabelle 

Miscellaneous 

Total.. 

Gadsden: 

Quincy 

Miscellaneous 

Total 

Gilchrist: Miscellaneous 

Glades: Miscellaneous.. 

Gulf: Miscellaneous 

Hamilton: 

Jasper... 

Miscellaneous 

Total 

Hardee: 

Wauchula 

Miscellaneous 

Total 

Hendry: Miscellaneous. 

Hernando: 

Brooksville 

Miscellaneous 

Total 

Highlands: 

Avon Park 

Sebring 

Miscellaneous 

Total 

Hillsborough: 

Plant City. 

Port Tampa City... 

Tampa 

West Tampa 

Ybor City. 

Miscellaneous 

Total 

Holmes: 

Bonifay 

Miscellaneous 

Total 



Number 
of returns 



6,241 

258 
149 



6,648 



1,036 
49 



1,085 



23 



137 
49 



186 
13 



29 



28 



79 



69 

119 

12 



200 



188 
36 
5,126 
23 
56 
94 



5,523 



25 



County and city 



Indian River: 

Vero Beach 

Miscellaneous 

Total 

Jackson: 

Marianna 

M iscellaneous 

Total 

Jefferson: 

Monticello 

Miscellaneous 

Total 

Lafayette: Miscellaneous 

Lake: 

Eustis 

Leesburg 

Mount Dora 

Miscellaneous 

Total 

Lee: 

Fort Myers 

Miscellaneous 

Total 

Leon: 

Tallahassee 

Miscellaneous 

Total 

Levy: Miscellaneous 

Liberty: Miscellaneous.. 

Madison: 

Madison 

Miscellaneous 

Total 

Manatee: 

Bradenton 

Manatee 

Palmetto 

Miscellaneous 

Total 

Marion: 

Dunnellon 

Ocala 

Miscellaneous 

Total 

Martin: 

Stuart 

Miscellaneous 

Total 

Monroe: 

Key West 

Miscellaneous 

Total 



STATISTICS OP INCOME 



191 



Table 11. — Individual returns by Slates and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

FLOKIDA— Continued 



County and city 



Nassau: 

Fernandina 

Miscellaneous 

Total 

Okaloosa: Miscellaneous 

Okeechobee: 

Okeechobee.. 

Miscellaneous 

Total 

Orange: 

Orlando 

Winter Garden 

Winter Park.. 

Miscellaneous 

Total 

Osceola: 

Kissimmee 

St. Cloud 

Miscellaneous 

Total 

Palm Beach: 

Delray 

Lake Worth 

Palm Beach 

West Palm Beach 

M iscellaneous 

Total , 

Pasco: 

Dade City 

Miscellaneous 

Total 

Pinellas: 

Clearwater 

Dunedin 

St. Petersburg 

Tarpon Springs 

Miscellaneous 

Total 

Polk: 

Auburndale 

Bartow 

Fort Meade 

Haines City 

Lakeland. 

Lake Wales , 

Mulberry 

Winter Haven 

Miscellaneous 

Total 

Putnam: 

Crescent City 

Palatka.. 

Miscellaneous 

Total 



Number 
of returns 



66 



1,491 
89 
211 
139 



1,930 



143 



104 
133 
369 
1,022 
110 



1,738 



145 



409 

63 

2,636 

102 

125 



3,335 



33 

219 
32 
93 

596 

188 
31 

314 



1,714 



41 
249 
49 



339 



County and city 



St. Johns: 

St. Augustine. 
Miscellaneous. 

Total 



St. Lucie: 

Fort Pierce 

Miscellaneous. 

Total 



Santa Rosa: 

Milton.. 

Miscellaneous. 

Total 



Sarasota: 

Sarasota 

Miscellaneous. 

Total 



Seminole: 

Sanford 

Miscellaneous. 



Total-. 

Sumter: Miscellaneous. 

Suwanee: 

Live Oak.. , 

Miscellaneous 



Total- 



Taylor: 

Perry... 

Miscellaneous. 



Total 

Union: Miscellaneous. 



Volusia: 

Daytona 

Deland.. 

New Smyrna.. 
Miscellaneous. 



Total 

Wakulla: Miscellaneous. 

Walton: 

De Funiak Springs... 
Miscellaneous 



Total. 



Washington: 

Chipley.. 

Miscellaneous. 



Total 

State total. 



Number 
of returns 



659 
129 



788 



248 
16 



264 



64 



459 

78 



378 



68 



19 



857 
389 
136 
113 



1,495 



30 



40, 080 



192 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



GEORGIA 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Appling: 

Baxlev . 


33 
3 


Butts: 

Jackson 


22 


Miscellaneous 


Miscellaneous 


1 




Total 




Total- . . 


36 


23 




Calhoun: 

Arlington 




Atkinson: 

Willacoochee 


7 
8 


8 


Miscellaneous ... 


Miscellaneous 


s 




Total 




Total 


15 


16 




Camden: Miscellaneous 






8 

1 


27 




Campbell: 




Miscellaneous 






25 


Total 


9 


Miscellaneous 


19 




Total 




Baker: Miscellaneous ... 


2 


44 




Candler: Miscellaneous 




Baldwin: 


89 

1 


14 




Carroll: 










7 


Total 


90 


Carrollton 


65 




Villa Rica 


18 


Banks: Miscellaneous 


1 


Miscellaneous 


5 




Total 






26 
2 


95 




Catoosa: Miscellaneous 




Miscellaneous . 


6 






22 


Total 


28 


Chatham: 

Savannah 








Bartow: 


2 

118 
15 


3,717 


Ateo- 


Miscellaneous 


25 




Total 




Miscellaneous.. 


3,742 




C hattahoochee : Miscellaneous 




Total 


135 


46 




Chattooga: 




Ben Hill: Fitzgerald 


100 






11 


Berrien: 


11 
6 


Trion 


14 


Nashville 


Miscellaneous .. 


3 




Total 






28 


Total 


17 


Cherokee: 

Canton 








Bibb: 


2,195 
14 


23 


Macon. 


Miscellaneous 


12 




Total 






35 


Total 


2,209 


Clarke: 

Athens 








Bleckley: Cochran 


29 


556 






9 




24 


Total 






565 


Brooks: 

Quitman 


73 

8 


Clay: Fort Gaines 




7 




Clayton: 
Jonesboro 








Total.. 


81 


18 






14 




22 


Total 






32 


Bulloch: 


67 
9 


Clinch: Miscellaneous 




Statesboro 




Miscellaneous 


26 


Total 


76 


Cobb: 

Acworth 








Burke: 


89 
23 


Marietta 


172 


Waynesboro 




9 


Miscellaneous 


M iscellaneous 


57 




Total 




Total 


112 


249 


1 







STATISTICS OF INCOME 



193 



Table 11. — Individual returns hy States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



GEORGIA— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Coffee: 


67 
9 


Early: 

Blakely 


35 




Miscellaneous 


4 




Total 




Total 


76 


39 




Echols: Miscellaneous . 




Colquitt: 

Moultrie 


97 
20 


1 


EfiBngham: Miscellaneous 


30 




Elbert: 

Elberton 








Total 


117 


68 






6 




13 


Total 






74 


Cook: 

Adel 


9 
4 


Emanuel: 

Swainsboro 








28 






22 


Total 


13 


Total 






50 


Coweta: 


16 
173 

8 


Evans: 

Claxton... 






Newnan 


30 


Miscellaneous 


Miscellaneous 


1 




Total.. 






197 


31 




Fannin: Miscellaneous 




Crawford: Miscellaneous 


3 


18 






3 


Crisp: 

Cordele 


129. 
4 


Floyd: 

Lindale 








24 




Rome 

Miscellaneous 


392 
14 




133 




Total 






4 


430 




Forsyth: Miscellaneous 






136 
23 


3 




Franklin: 




Miscellaneous 






5 


Total 


159 


Lavonia 


28 






10 


De Kalb: 


579 

1 

22 

22 

139 


Miscellaneous. 


1 




Total - 




Kirkwood 


44 




Fulton: 

Atlanta 




Stone Mountain 






14, 059 






7 


Total 


763 


College Park.. 


123 






108 


Dodge: 


39 
4 


Hapeville 


42 




Miscellaneous 


45 




Total 






14, 384 


Total 


43 








5 


Dooly: 


12 
16 

7 




5 




Glynn: 

Brunswick 




Vienna 






296 






10 




35 


Total 






306 


Dougherty: 

Albany 


560 
10 


Gordon: 

Calhoun . 




27 


Miscellaneous 


Miscellaneous 










570 


Total 




Total 


32 


Douglas: 

Douglasville 


! 

15 , 

3 ! 


Grady: 


36 


Miscellaneous... 


Miscellaneous 


11 




Total 




Total 


18 

1 


47 









194 



STATISTICS OF INCOME 



Table 11. — Individual returns hy States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

GEORGIA— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Greene: 


25 
7 
3 


Jenkins: 

Millen 


56 




Miscellaneous 


5 




Total 






61 


Total 


35 


Johnson: 

Wrightsville . . 










32 
20 
33 


13 


Buford 


Miscellaneous 


1 




Total.. - 






14 




Jones: Miscellaneous-. 




Total - 


85 


17 




Lamar: 

Barnesville 




Habersham: 

Cornelia 


21 
26 


50 






6 




Total 




Total 


47 


56 




Lanier: Miscellaneous 




Hall: 


180 
3 

7 


6 




Laurens: 

Dublin - 










132 






190 


M iscellaneous 


7 




Total 










23 

7 


139 


Hancock: 


Lee: Miscellaneous 




Sparta -. .. 


5 






Liberty: Miscellaneous .-. 


18 






30 


Lincoln: Miscellaneous 


15 




Long: Miscellaneous. 


8 




Haralson: 


19 
4 


Lowndes: 

Valdosta 


303 






Miscellaneous 


14 






23 


Total 




Total 


317 




Harris: Miscellaneous 


21 
13 


Lumpkin: Miscellaneous 


4 






McDuffie: Thomson 


34 




Henry: 


13 
9 




33 




Macon: 










26 


Total 


22 




69 






5 




42 








100 


Irwin: 

Ocilla 


\ 


Madison: 

Comer 






Miscellaneous 


4 






12 


Total 


9 


Total 






16 


Jackson: 

Commerce.- . . 


37 

7 

7 


Marion: 

Buenn Vista .. 






Jefferson 


14 






1 




Total --- 




Total 


51 


15 




Meriwether: 

Manchester . 




asper: 

Montirello- . . . . 


20 
18 


34 


Miscellaneous 


M iscellaneous 


24 




Total 




Total 


38 


58 




Miller" Miscellaneous . 






25 


9 






1 


Jefferson: 

Louisville 


23 

11 

8 


Mitchell: 

Camilla. 






Wadlev- 


23 






28 




Miscellaneous 


7 




Total 




Total.- 


49 


58 









STATISTICS OF INCOME 



195 



'^^f^fl'^-— J ^dividual returns by States and Territories— Number of returns 
distributed by counties, cities, and townships, calendar year 1927— Continued 

GEORGIA— Continued 



County and city 



Monroe: 

Forsyth 

Miscellaneous. 



Total. 



Montgomery: Miscellaneous. 

Morgan: 

Madison 

Miscellaneous 



Total 

Murray: Miscellaneous. 

Muscogee: 

Columbus 

Miscellaneous 



Total 

Newton: 

Covington. 



Porterdale . 
Miscellaneous. 



Total. 



Oconee: Miscellaneous 

Oglethorpe; Miscellaneous. 
Paulding: Dallas 

Peach: 

Fort Valley 

M iscellaneous. 



Total. 



Pickens: Miscellaneous. 

Pierce: 

Blackshear 

Miscellaneous 



Total 

Pike: Miscellaneous. 

Polk: 

Aragon. 

Cedartown 

Rockmart 

Miscellaneous 



Total 

Pulaski: 

Hawkinsville.. 
Miscellaneous. 



Total. 



Putnam: Eatonton 

Quitman: Miscellaneous. 
Rabun: Miscellaneous... 

Randolph: 

Cuthbert 

Shellman 

Miscellaneous 



Total 

Richmond: 

Augusta 

Miscellaneous. 

Total 



Number 
of returns 



1,484 
6 



1,490 



94 



33 



27 



2 

120 
40 
2 



60 



1,552 

12 



County and city 



1,564 



Rockdale: 

Conyers. 

Miscellaneous 

Total 

Schley: Miscellaneous 

Screven: 

Sylvania 

M iscellaneous 

Total 

Seminole: Donalsonville. 

Spalding: 

Griffin 

Miscellaneous 

Total 

Stephens: 

Toccoa 

Miscellaneous 

Total 

Stewart: 

Richland 

Miscellaneous 

Total 

Sumter: 

Americus 

Miscellaneous 

Total 

Talbot: 

Talbotton 

Miscellaneous 

Total 

Taliaferro: Miscellaneous 

Tattnall: 

Glennville 

Miscellaneous 

Total 

Taylor: Miscellaneous... 

Telfair: 

McRae 

Miscellaneous 

Total 

Terrell: 

Dawson 

M iscellaneous 

Total 

Thomas: 

Boston 

Meigs 

Thomasville 

Miscellaneous 

Total 





Number 
of returns 




15 




3 








18 








14 








19 




18 








35 








10 








240 




g 








249 








39 




2 








41 








22 




19 








41 








200 




14 








214 








17 




6 








23 








6 








19 




10 








29 








30 








30 




19 








49 








64 




11 








75 








11 




5 




257 




5 








278 







196 



STATISTICS OF IXCOME 



Table 11. — Individual returns by States and Territories — Number of returns | 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

GEORGIA— Continued 



Coiinty and city 



Tift: 

Tifton 

M iscellaneous 

Total 

Toombs: 

Vidalia 

Miscellaneous 

Total 

Towns: Miscellaneous. 
Treutlen: Soperton 

Troup: 

Hogansville 

Lagrange 

West Point. 

Miscellaneous 

Total 

Turner: 

Ashburn 

M iscellaneous 

Total 

Twiggs: Miscellaneous. 

Upson: 

Thomaston 

Miscellaneous 

Total. 

Walker: 

La Fayette 

Rossville 

M iscellaneous 

Total 

Walton: 

Monroe 

Social Circle 

Miscellaneous 

Total 

Ware: 

Waycross 

Miscellaneous 

Total 



Number 
of returns 



100 



19 
253 
116 

14 



20 



96 



64 



312 
16 



328 



County and city 



Warren: 

Warren ton 

Miscellaneous. 



Total- 



Washington: 

Sandersville... 

Tennille 

Miscellaneous. 



Total. 



Wayne: 

Jesup 

Miscellaneous. 



Total. 



Wheeler: Miscellaneous. 
White: Miscellaneous... 



Whitfield: 

Dalton. 

Miscellaneous. 

Total 



Wilcox: 

Abbeville 

Rochelle 

Miscellaneous. 



Total. 



WUkes: 

Washington... 
Miscellaneous. 



Total. 



Wilkinson: 

Gordon 

Miscellaneous. 



Total. 



Worth: 

Sylvester 

Miscellaneous. 



Total 

State total. 



HAWAII 



Hawaii: 


446 

448 


Kauai: Miscellaneous 


442 


Hilo 


Maui: 




Miscellaneous 






192 


Total 


894 


Miscellaneous 


463 




Total 






6,517 
744 


655 




State total 




Miscellaneous 


9,252 








Total 


7,261 









STATISTICS OF INCOME 



197 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



IDAHO 



County and city 



Ada. 



Boise 

Meridian 

Miscellaneous- 



Total 

Adams: Miscellaneous. 

Bannock: 

Pocatello 

Miscellaneous 



Total- 



Bear Lake: 

Montpelier 

Paris. 

Miscellaneous- 
Total 



Benewah: 

St. Maries 

Miscellaneous. 

Total 



Bingham: 

Blackfoot 

Fort Hall 

Shelley 

Miscellaneous. 

Total 



Blaine: 

Hailey 

Miscellaneous. 



Total 

Boise: Miscellaneous. 

Bonner: 

Sandpoint 

Miscellaneous 



Total. 



Bonneville: 

Idaiio Falls 

Miscellaneous. 

Total 



Boundary: 

Bonners Ferry. 
Miscellaneous.. 



Total. 



Butte: Miscellaneous.. 
Camas: Miscellaneous. 

Can von: 

Caldwell. 

Nampa 

Miscellaneous 



Total. 



Caribou: Miscellaneous. 
Cassia: 

Burley 

Oakley 

Miscellaneous 



Total. 



Number 

of returns 



1,278 
30 
39 



1,347 



952 



1,041 



116 



119 
32 



151 



135 

1 

37 

43 



216 



176 
83 



516 



522 



95 



188 
215 

72 



60 



161 
15 
26 

202 



County and city 



Clark: Miscellaneous 

Clearwater: Miscellaneous. 
Custer: Miscellaneous 



Elmore: 

Glenns Ferry 

Mountain Home. 
Miscellaneous 



Total. 



Fremont: 
Ashton. 



Number 
of returns 



nklin: 

Preston.. 


25 


Miscellaneous 


5 






Total 


30 







Miscellaneous . 


22 






Total 


150 






Gem: 

Emmett 


81 


Miscellaneous 


3 






Total 


84 






Gooding: 

Gooding.. 


69 


Miscellaneous 


49 






Total 


118 






Idaho: 

Grangeville 


97 


Miscellaneous 


111 






Total 


208 






Jefferson: 

Rigby 


43 


Miscellaneous 


34 






Total 


77 






Jerome: 


76 


Miscellaneous 


19 






Total.. 


95 






Kootenai: 

Coeur d'Alene.. 


286 




156 






Total. 


442 






Latah: 


215 


Potlatch 


78 


Miscellaneous .. 


159 






Total 


452 






Lemhi: 

Salmon 


73 


Miscellaneous 


39 






Total 


112 






Lewis: Miscellaneous 


131 






Lincoln: 

Shoshone 


75 


Miscellaneous 


13 






Total 


88 







198 



STATISTICS OF INCOME 



Tablk 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



IDAHO— Continued 



County and city 



Number 
of returns 



Madison: 

Rexburg 

M iscellaneous 

Total 

Minidoka: 

Rupert 

Miscellaneous 

Total 

Nez Perce: 

Lewiston 

Miscellaneous 

Total 

Oneida: 

Malad City 

Miscellaneous 

Total.- 

Owyhee: Miscellaneous 

Payette: 

Payette. 

M iscellaneous 

Total 



110 



511 
50 



111 
44 



County and city 



Power: 

American Falls 

Miscellaneous 

Total 

Shoshone: 

Kellogg 

Mullan.. 

Wallace 

Miscellaneous 

Total 

Teton: Miscellaneous 

Twin Falls: 

Buhl 

Filer.. 

Twin Falls.... 

Miscellaneous 

Total 

Valley: Miscellaneous... 

Washington: 

Weiser... 

Miscellaneous 

Total 

Miscel'aneous for State: Residents of 
other States 

State total 



Number 
of returns 



ILLINOIS 



Adams: 

Clayton 

Quincy 

Miscellaneous.. 

Total 

Alexander: 

Cairo.. 

Miscellaneous.. 

Total 

Bond: 

Greenville 

Miscellaneous.. 

Total 

Boone: 

Belvedere. 

M iscellaneous. - 

Total 

Brown: 

Mount Sterling. 
Miscellaneous.. 

Total 

Bureau: 

Cherry 

Depue... 

Ladd 

Princeton 

Spring Valley.- 
Miscellaneous.. 

Total 



15 
1,354 

77 



1,446 



505 
35 



103 



186 
40 



4 

52 

22 

226 

116 

188 



Calhoun: Miscellaneous 

Carroh: 

Lanark 

Mount Carroll 

Savanna 

M iscellaneous 

Total 

Cass: 

Ashland.. 

Beardstown 

Virginia 

Miscellaneous 

Total.. 

Champaign: 

Champaign 

Rantoul 

Urbana 

Miscellaneous 

Total 

Christian: 

Assumption 

Kincaid 

Morrison ville 

Pana 

Stonington 

Taylorville 

Miscellaneous 

Total 



STATISTICS OF INCOME 



199 



Table 11. — Individual returns by Stafes and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



ILLINOIS— Continued 



County and city 


Number 
of returns 


Clark: 

Casev -- 


57 


Marshall . 


60 


Martinsville 


12 




10 






Total 


139 






Clay: 

Flora 


44 


M iscellaneous 


12 






Total 


56 






Clinton: 

Beckemeyer 


10 


Breese 


36 


Carlyle 


45 


New Baden 


20 


Trenton 


26 


Miscellaneous 


26 






Total 


163 






Coles: 

Charleston 


161 


Mattoon 


519 


Oakland 


19 


Miscellaneous 


17 






Total 


716 






Cook: 

Argo 


163 


Arlington Heights 


246 


Barrington.. 


230 


Bellewood „ 


72 


Berwyn 


2,541 


Blue Island 


792 


Brookfleld... 


211 


Calumet City. .... . 


225 




246, 639 


Chicago Heights 


1,046 


Cicero 


3,132 


Des Plaines 


649 


Dolton 


123 


Elm wood Park 


124 


Evanston 


8,520 


Forest Park. . 


8S8 


Glencoe 


886 


Gross Point. 


49 


Harvey 


f.73 


Honiewood 


234 


Keni] worth. 


455 


La Grange 


1,875 



Lansing. 

Lemont 

Lyons 

May wood 

Melrose Park 

Morton Grove 

Mount Greenwood. 

Niles-. 

Oak Park 

Palatine 

Park Ridge 

Phoenix 

Riverdale.- 

River Forest 

Riverside 

South Holland 

Summit 

Western Springs 

Wilmette 

Winnetka 

Miscellaneous 



115 

188 

72 

,693 

352 

177 

13 

25 

,355 

162 

,118 

2 

89 

,326 

910 

110 

73 

335 

,124 

,913 

,223 



Total. 



County and city 



Crawford: 

Oblong.. 

Palestine. 

Robinson 

Miscellaneous. 

Total 



Cumberland: 

Greenup 

Neoga _. 

Miscellaneous. 

Total 



De Kalb: 
De Kalb. 

Genoa 

Sandwich 
Sycarrore 



Number 
of returns 



Miscellaneous 


81 


Total 




735 


De Witt: 

Clinton 




264 


Farner City 


81 


Miscellaneous 


42 


Total 




387 


Douglas: 

Areola 




56 


Newman 


30 


Tuscola. 


87 


Villa Grove 


42 


Miscellaneous 


69 


Total 




284 


Du Page: 

Downers Grove 




605 


Elmhurst 


948 


Glen Kllyn 


788 




900 


Lombard 


321 


Naperville . 


358 


West Chicago 


218 




658 


Miscellaneous .. 


728 


Total 




5,524 


Edgar: 

Chrisman 




3& 


Paris 


320 


Miscellaneous 


84 


Total 




440 


Edwards: 




22 


Miscellaneous . 


la 


Total 




35. 


Effingham: 

Altamont 




25 


EUinghara 


101 


Miscellaneous 


23 


Total 




149 


Fayette: 

St. Eln^o 




6. 


Vandalia 


75 


Miscellaneous 


34 


Total 




115 







200 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and. Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

ILLINOIS— Continued 



County and city 



Ford: 

Gibson City.. 

Paxton 

Miscellaneous- 

Total 



Franklin: 

Benton 

Buckner 

Christopher 

Orient 

Royalton 

Sesser 

West Frankfort. 

Zeigler 

Miscellaneous... 



Total. 



Fulton: 

Astoria 

Canton 

Cuba 

Farmington... 

Lewistown 

St. David 

Vermont 

Miscellaneous. 



Total. 



Gallatin: 

Equality 

Ridgway. 

Shawneetown. 
Miscellaneous. 



Total. 



Greene: 

Carroll ton 

Greenfield 

Roodhouse 

White Hall... 
Miscellaneous. 

Total 



Grundy: 

Coal City 

Morris. 

South Wilmington. 
Miscellaneous 



Total. 



Hamilton: 

McLeansboro. 
Miscellaneous. 



Total 

Hancock: 

Augusta 

Carthage 

Dallas City... 

Hamilton 

La Harpe 

Warsaw. 

Miscellaneous. 



Total. 



Hardin: 

Elizabethtown. 

Rosiclare 

Miscellaneous.. 



Total. 



Number 
of returns 



106 
116 



308 



146 
5 

72 
13 
23 
12 

228 
56 
20 



575 



24 
222 
17 
34 
36 
2 
15 



437 



30 



101 
17 
71 
48 
35 



272 



32 
234 

7 



362 



15 
104 
22 
44 
35 
38 
61 



County and city 



Henderson: Miscellaneous- 

Henry: 

Cambridge 

Galva 

Geneseo 

Kewanee 

Miscellaneous 



Total. 



Iroquois: 

Oilman 

Alilford 

Onarga 

Sheldon 

Watseka 

Miscellaneous. 

Total 



Jackson: 

Carbondale 

Murphysboro. 
Miscellaneous. 

Total 



Jasper: 

Newton 

Miscellaneous. 

Total 



Jefferson: 

Mount Vernon. 
Miscellaneous.. 



Total. 



Jersey: 

Jerseyville 

Miscellaneous. 



Number 
of returns 







Jo Daviess: 

East Dubuque . 


25 


Galena 


125 


Stockton 


42 


Warren 


20 


Miscellaneous . 


49 






Total 


261 






Johnson: Miscellaneous 


41 






Kane: 

Aurora. . . 


2,749 


Batavia 


290 


Carpentersville 


24 


Dundee.- 


160 


East Dundee 


5 


Elgin 


2,134 


St. Charles 


241 


West Dundee 


6 


Miscellaneous 


601 






Total 


6,100 


Kankakee: 

Bradley . 


46 




749 




37 


Momence. 


91 


St. Anne 


35 




110 






Total 


1,06S 




— II 



STATISTICS OF INCOME 



201 



Table 11. — Individual returns hy States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year iy27 — Continued 

ILLINOIS— Continued 



County and city 



Kendall: 

Plano- 

Miscellaneous. 



Total. 



Knox: 

Abingdon 

Galesburg 

Knoxville 

Miscellaneous. 



Number 
of returns 



Total- 



Lake: 

Highland Park. 

Highwood 

Lake Forest 

Liberty ville 

North Chicago. 

Ravinia 

Waukegan 

Zion.- 

Miscellaneous.. 



Total. 



La Salle: 

Earlville 

La Salle 

Marseilles 

Mendota 

Oglesby 

Ottawa 

Peru 

Seneca 

Streator 

Utica- 

Miscellaneous. 

Total- 



Lawrence: 

Bridgeport 

Lawrenceville... 
St. Francisville. 

Sumner 

Miscellaneous—, 



Total. 



Lee: 



Amboy 

Dixon 

Miscellaneous. 



Total - 



Livingston: 

Chatsworth 

Dwight 

Fairbury 

Odell.-- 

Pontiac _. 

Miscellaneous- 



Total. 



Logan: 

Atlanta 

Lincoln 

Mount Pulaski. 
Miscellaneous.. 



Total. 



49 

98 

147 



72 

1,124 

30 

101 



1,327 



1,390 
90 
736 
227 
177 
126 

1,888 
120 



5,448 



33 

547 

89 
197 

56 
971 
357 

21 
447 

40 
139 



2,897 



55 

236 

11 

11 

2 



315 



63 
417 
124 



594 



41 
130 
109 

48 
293 
153 



774 



32 

352 

51 

94 

529 



County and city 



McDonough: 

BlandinsvUle.. 

Bushnell 

Colchester 

Macomb 

Miscellaneous. 



Total. 



McHenry: 

Crystal Lake.. 

Harvard 

McHenry 

Marengo. 

Woodstock 

Miscellaneous. 

Total 



McLean: 

Bloomington.. 

Chenoa 

Le Roy.- 

Lexington 

Normal 

Miscellaneous. 

Total- 



Macon: 

Decatur 

Maroa 

Miscellaneous. 

Total-- 



Macoupin: 

Benld 

Carlinville 

Gillespie 

Girard 

Mount Olive.. 

Staunton 

Virden 

Miscellaneous. 

Total 



Madison: 

Alton 

Collinsville 

East Alton 

Edwardsville.. 
Glen Carbon.. 
Granite City- 
Highland 

Livingston 

Madison 

Troy 

Venice 

Wood River—. 

Worden 

Miscellaneous. 

Total. 



Number 
of returns 



Marion: 

Centralia 

Odin 

Salem 

Sandoval- 

Miscellaneous. 

Total 



202 



STATISTICS OF IITCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



ILLINOIS— Continued 



County and city 



Marshall: 

Henry 

Lacon. 

Toluca. 

Wenona 

Miscellaneous. 

Total 



Mason: 

Havana 

Mason City... 
Miscellaneous. 

Total 



Massac: 

Brookport 

Metropolis 

Miscellaneous. 

Total 



Menard: 

Athens 

Petersburg 

Miscellaneous. 

Total 



Mercer: 

Aledo 

Keithsburg 

Miscellaneous. 

Total 



Monroe: 

Columbia 

Waterloo 

Miscellaneous. 

Total. 



Montgomery: 

Hillsboro 

Litchfield 

Nokorais 

Panama 

Tavlor Springs. 

Witt 

Miscellaneous.. 



Total - 



Morgan: 

JacKSonville... 

Waverly 

Miscellaneous. 

Total.. 



Moultrie: 

Lovington 

Sullivan 

Miscellaneous. 

Total 



Number 
of returns 



Ogle: 

Mount Morris. 

Oregon 

Polo 

Rocholle 

Misce'laneous.. 



Total. 



179 



102 



144 

14 

101 



147 
155 
50 
9 
5 
13 
26 



618 
31 

87 



County and city 



Peoria: 

Averyville 

Bartonville 

Chillicothe 

Elmwood 

Peoria 

Peoria Heights. 
Princeville. ... 
Miscellaneous.. 



736 



TotaL 



Perry: 

Duquoin. 

Pinckneyville. 

Tamaroa 

Miscellaneous. 

Total 



Piatt: 

Bement.. 

Cerro Oordo.. 

Monticello 

Miscellaneous. 



Total. 



Pike: 



Barry 

Origgsville 

Pittsflpld 

Miscellaneous. 

Total 



Pope: 

Golconda 

Miscellaneous. 

Total. 



Pulaski: 

Mounds. 

Mound City.. 
M iscellaneous. 

Total 



107 
76 
52 

152 



475 



Putnam: 

Granville 

Miscellaneous. 

Total 

Randolph: 

Chester 

Cnulterville... 

Percy 

Red Pud 

Sparta 

Tilden 



Miscellaneous. 



Total. 



Richland: 

Olney 

Miscellaneous. 

Total 



Rock Island: 

East Molina.. 

Moline 

Rock Island... 

Silvis.- 

Miscellaneous. 

Total 



Number 
of returns 



4 

35 
96 
25 
4,677 
15 
15 
94 



4,961 



179 

43 

6 

11 



239 



21 
28 
138 
91 



278 



30 

27 

107 

47 



211 



20 



72 
44 
40 



156 



90 
25 

6 
38 
85 

5 
44 



120 
3 



123 



225 

1,?96 

1,171 

61 

145 

2.898 



STATISTICS OF INCOME 



2oa 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

ILLINOIS— Continued 



County and city 



St. Clair: 

BeMeville.. 

Du po 

East St. Louis 

Freeburg 

Lebanon... 

Lovejoy 

Marissa. 

Mascoutah 

National Stock Yards 

New Athens.. 

O' Fallon. 

Miscellaneous 

Total 

Saline: 

Carrier Mills 

Eldorado 

Harrisburg 

Miscellaneous.. 

Total 

Sangamon: 

Auburn 

Divernon 

Pawnee 

Pleasant Plains 

Riverton 

Springfield 

Thayer 

M iscellaneous 

Total- 

Schuyler: 

Rushville 

Miscellaneous 

Total 

Scott: 

Bluffs 

Winchester 

Miscellaneous 

Total 

Shelby: 

Moweaqua 

Shelhyville 

Windsor. _ 

Miscellaneous 

Total 

Stark: 

Toulon 

Wyoming 

Miscellaneous 

Total 

Stephenson: 

Freeport 

Lena 

Miscellaneous 

Total 

Tazewell: 

Delavan.. 

East Peoria 

Morton 

Pekin 

Washington 

Miscellaneous 

Total 

37722—29 1\ 



Number 
of returns 



974 
70 
2,663 
31 
49 
3 
26 
41 
54 
55 
82 

143 



4.191 



20 

49 

246 

36 



341 



41 

18 
45 
40 
14 
3,446 
2 
150 



3,756 



100 



20 

100 

7 

43 



170 



137 



1,207 
23 
64 



1.294 



55 
33 
75 

485 
70 

117 



County and city 



Union: 

Anna 

Jonesboro 

Miscellaneous.. 

Total 

Vermilion: 

Danville 

Georgetown 

Hoopeston 

Rossville 

Westville 

Miscellaneous.. 

Total 

Wabash: 

Mount Carmel 
Miscellaneous.. 

Total 

Warren: 

Monmouth 

Miscellaneous.. 

Total 

Washington: 

Nashville 

Miscellaneous.. 

Total 

Wayne: 

Fairfield 

Miscellaneous- 
Total 

White: 

Carrai 

Grayville 

Norris City 

Miscellaneous.. 

Total 

Whiteside: 

Fulton 

Morrison 

Prophetstown., 

Rock Falls 

Sterling 

Miscellaneous.. 

Total 

Will: 

Braidwood 

Joliet 

Lockport , 

Peotone 

Plainfield 

Steger 

Wilmington 

Miscellaneous.. 

Total 

Williamson: 

Carterville 

Creal Springs.. 

Herrin 

Hurst- 

Johnston City. 

Marion 

Miscellaneous.. 

Total 



204 



STATISTICS OF INCOME 



Table 11. — Individual returns hy States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Oontinued 



ILLINOIS— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Winnebago: 


33 

4,414 

8 

93 


Woodford— Continued. 

Minonk 


86 




Roanoke.-- 


62 


South Beloit . - 


Miscellaneous 


102 




Total 








390 


Total 


4,548 


Miscellaneous for State: Residents of 










62 

88 


205 




State total-- 






378, 859 









INDIANA 



Adams: 

Berne 

Decatur 

Miscellaneous 

TotaJ 

Allen: 

Fort Wayne 

New Haven 

Miscellaneous 

Total 

Bartholomew: 

Columbus 

Hope- 

Miscellaneous 

Total 

Benton: 

Fowler 

M iscellaneous 

Total 

Blackford: 

Hartford City 

Montpelier 

Total 

Boone: 

Lebanon 

Thorntown . 

Miscellaneous 

Total 

Brown: Miscellaneous. 

Carroll: 

Delphi-- 

Flora 

Miscellaneous 

Total 

Cass: 

Logansport 

Miscellaneous 

Total 

Clark: 

Jeffersohville 

Miscellaneous 

Total 



37 
171 
21 



229 



5,136 
46 

74 



6,256 



436 
11 



158 
33 



191 



118 
26 
33 



177 



273 

57 



330 



Clay: 

Brazil 

Clay City 

Harmony 

Miscellaneous. 

Total 



Clinton: 

Frankfort 

Miscellaneous. 



Total 

Crawford: Miscellaneous. 

Daviess: 

Washington 

Miscellaneous. - 



Total. 



Dearborn: 

Aurora 

Lawrenceburg. 
Miscellaneous.. 



Total. 



Decatur: 

Qreensburg 

St. Paul 

Miscellaneous. 

Total 



DeKalb: 

Auburn 

Butler- 

Garrett 

Waterloo 

Miscellaneous. 

Total 



Delaware: 

Albany 

Eaton 

Muncie 

Miscellaneous. 

Total- 



Dubois: 

Huntingburg.. 

Jasper 

Miscellaneous. 



Total- 



STATISTICS OF INCOME 



205 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



INDIANA— Continued 



County and city 


Number 
of returns 

1,299 

326 

96 

81 


County and city 


Number 
of returns 


Elkhart: 

Elkhart 


Hancock: 

Fortville 


30 




Greenfield 


120 


Nappanee 


Shirley 


5 


Miscellaneous 


Miscellaneous 


32 




Total 




Total 


1,802 


187 




Harrison: 

Corydon 




Fayette: 

Connersville 


447 
10 


46 




Miscellaneous 


16 




Total 




Total 


457 


62 




Hendricks: 

Brownsburg 




Floyd: 

New Albany 


752 
5 


17 


Miscellaneous. . 


Danville i . 


71 




Plainfleld 


38 


Total 


757 


Miscellaneous 


45 




Total. 




Fountain: 


130 
30 
19 
20 


171 




Henry: 

Knightstown 




Covington 






56 


Miscellaneous... - 


Middletown 


27 






321 


Total 


199 


Miscellaneous 


39 




Total. 




Franklin: 


75 
23 


443 




Howard: 




Miscellaneous . 






10 


Total 


98 


Kokomo 


730 






16 


Fulton: 


101 
46 


Total. 




756 




Huntington: 

Andrews 










147 


11 


Total 


Huntington 


392 






24 
68 
8 
190 
43 


Warren 


17 


Gibson- 


Miscellaneous 


34 




Total 




Oakland City - 


444 




Owensville. .-- 


Jackson: 

Brownstown 




Princeton .. 






25 






15 


Total .. 


333 


Seymour 


197 






28 


Grant: 

Fairmount 


28 

24 

16 

610 

11 
11 
19 


Total 




265 




Jasper: 

Remington 




Jonesboro 


18 






Rensselaer 








National Military Home .-. 


Miscellaneous 


14 




Upland - 


Total. 




Miscellaneous 


133 




Total 


719 


Jay: 






57 


Greene" 


49 
69 
97 
21 
14 


Portland . 


115 


Bloomfield 


Redkey. 


10 




Miscellaneous... 


8 


Linton . 


Total 








190 




Jefferson: 

Madison . 










250 


145 




Miscellaneous 


16 




Hamilton: 


12 
153 
33 
45 


Total 


161 


Arcadia 


Jennings: 

North Vernon 




Noblesville 






70 




Miscellaneous 


6 




Total 






243 


76 









206 



STATISTICS OF INCOME 



Table U. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

INDIANA— Continued 



County and city 



Johnson: 

Edinburg 

Franklin 

Greenwood 

Miscellaneous. 

Total 

Knox: 

Bicknell 

Bruceville 

Vincennes 

Miscellaneous. 

Total 

Kosciusko: 

Pierceton 

Syracuse 

Warsaw 

Miscellaneous. 

Total 

Lagrange: 

Lagrange 

Miscellaneous. 

Total 

Lake: 

Crown Point.. 
East Cliicago.. 

Gary 

Hanimond 

Ilessville 

Hobart 

Lowell 

Whiting 

Miscellaneous. 

Total- 

La Porte: 

La Porte 

Michif-'an City 
Miscellaneous. 

Total.- 

Lawrence: 

Bedford 

Mitchell 

Miscellaneous. 

Total 

Madison: 

Alexandria 

Anderson 

Elwood 

Lapel 

Pendleton 

Summilville.. 
Miscellaneous. 

Total.. 

Marion: 

Beech Grove.. 
Broad Ripple. 
Inula larolis-- 
Miscellaneous. 

Total 



Number 
of returns 



44 
167 
56 
14 



281 



115 

4 

514 

51 



6 

32 
175 
82 



295 



211 

2,567 

5,455 

2,754 

26 

202 

53 

l,2fi0 

228 



12, 756 



775 

848 

70 



587 



71 

1,464 

174 

7 

29 

16 

12 



1,773 



23 

] 

17, 943 

369 



18, 336 



County and city 



Marshall: 

Argos 

Bourbon 

Bremen 

Culver 

Plymouth 

Miscellaneous. 

Total 

Martin; 

Loogootee 

Shoals 

Total 

Miami: 

Converse 

Peru 

Miscellaneous. 

Total 

Monroe: 

Bloomington.. 
Miscellaneous. 

Total 

Montgomery: 
Crawfordsville 

Ladoga 

Miscellaneous. 

Total 

Morgan: 

Martinsville.. 
Mooresville... 
Miscellaneous. 

Total 

Newton: 

Goodland 

Kentland 

Morocco 

Miscellaneous. 

Total 

Noble: 

Albion 

Kendall ville... 

Ligonier 

Miscellaneous. 

Total 

Ohio: Rising Sun. 

Orange: 

French Lick.., 

Orleans 

Paoli 

Miscellaneous. 

Total 

Owen: 

Spencer 

Miscellaneous. 

Total 



STATISTICS OF INCOME 



207 



Table 11. — Individual returns hy States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

INDIANA— Continued 



County and city 



Parke: 

Mecca 

Montezuma... 

Rockville 

Miscellaneous. 

Total 



Perry: 

Cannelton 

Tell City 

Miscellaneous. 



Total. 



Pike: 



Petersburg 

Winslow 

Miscellaneous. 



Total. 



Porter: 

Chesterton 

Valparaiso 

Miscellaneous- 



Total. 



Posey: 

Mount Vernon. 
New Harmony. 

Wadesville 

Miscellaneous.. 



Total. 



Pulaski: 

Winamac 

Miscellaneous. 



Total. 



Putnam: 

Greeneastle 

Miscellaneous. 



Total. 



Randolph: 

Ridgeville 

Union City 

Winchester 

Miscellaneous. 



I 



Number 
of returns 



92 



108 



105 



134 

391 

61 



586 



214 
29 



243 



12 
83 
120 
31 



Total 


246 






Ripley: 

Batesville 


107 


Osgood 


15 


Miscellaneous 


42 






Total 


164 






Rush: 

Rushville 


188 


Miscellaneous 


48 






Total 


236 






St. Joseph: 

Mishawaka . 


927 


Notre Dame . 


27 


South Bend 


4,720 


Walkerton 


29 


Miscellaneous 


98 


Total 


5,801 




—■ 



County and city 



Scott: 

Scottsburg 

Miscellaneous. 



Total. 



Shelby: 

Shelbyville 

Miscellaneous- 



Total. 



Spencer: 

Rockport 

M Iscell aneous — 



Total. 



Starke: 

Knox 

North Judson. 
Miscellaneous. 



Total - 



Steuben: 

Angola 

Miscellaneous. 



Total. 



Sullivan: 

Dugger 

Farmersburg— 

Hymera 

Shelburn 

Sullivan 

Miscellaneous- 



Total. 



Switzerland: 

Vevay 

Miscellaneous- 



Total. 



Tippecanoe: 

Lafayette 

"West Lafayette - 
Miscellaneous.-. 



Total - 



Tipton: 

Tipton 

Miscellaneous- 



Total - 



Union: 

Liberty 

Miscellaneous. 



Total. 



Vanderburg: 

Evansville 

Howell—- 

Miscellaneous. 



Total - 



Vermillion: 

Clinton 

Universal 

Miscellaneous- 
Total-- 



208 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



INDIANA— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Vigo; 


2,371 
35 
31 


Wayne: 

Cambridge City 


85 




Hagerstown... 


49 




Richmond 


1,096 






65 




2,437 


Total 






1 295 


Wabash: 

Nortli Manchester 


71 

235 
31 


Wells: 

Bluflton.. 








155 




Miscellaneous 


43 




Total.. 




Total 


337 


198 








Warren: 


28 
26 


White: 

Monon 


34 




Monticello 62 






Total 


54 


Total 






138 


Warrick: 


102 
20 
16 




Whitley: 

Columbia City 














South Whitley 








Total 


138 


Miscellaneous 

Total 


16 


W^ashington: 


44 
13 


152 


Miscellaneous for State: Residents of 
other States 




Miscellaneous 










57 


State total 


76, 703 









IOWA 



Adair: 

Greenfield 

Miscellaneous, 

Total 

Adams: 

Corning 

Miscellaneous. 

Total 

Allamakee: 

Lansing. 

Postville 

Waukon 

Miscellaneous, 

Total 

Appanoose: 

Centerville 

Cincinnati 

Moulton 

Mystic 

Miscellaneous, 

Total 

Audubon: 

Audubon 

Miscellaneous, 

Total 

Benton: 

Belle Plaine... 

Vinton 

Miscellaneous 

Total 



119 



135 



156 
1 

11 
13 
13 



194 



230 



Blackhawk: 

Cedar Falls... 
LaPorte City. 

Waterloo 

Miscellaneous 

Total 

Boone: 

Boone. 

Madrid 

Ogden 

Miscellaneous, 

Total 

Bremer: 

Sumner 

Waverly 

Miscellaneous. 

Total 

Buchanan: 

Independence. 
Miscellaneous. 

Total 

Buena Vista: 

Alta 

Sioux Rapids. 
Storm Lake... 
Miscellaneous. 

Total 

Butler: 

Clarksville 

Greene.. 

Parkersburg... 
Miscellaneous. 

Total 



STATISTICS OF INCOME 



209 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

IOWA— Continued 



County and city 



Calhoun: 

Lake City 

Manson 

Rockwell City... 
Miscellaneous 

Total 

Carroll: 

Carroll 

Coon Rapids 

Manning 

Miscellaneous 

Total 

Cass: 

Anita 

Atlantic 

Griswold... 

Miscellaneous 

Total 

Cedar: 

Tipton.. 

Miscellaneous 

Total 

Cerro Gordo: 

Clear Lake 

Mason City 

Miscellaneous 

Total 

Cherokee: 

Cherokee 

Marcus 

Miscellaneous 

Total 

Chickasaw: 

Nashua 

New Hampton... 
M iscellaneous 

Total 

Clarke: 

Osceola 

Miscellaneous 

Total 

Clay: 

Spencer 

Miscellaneous 

Total 

Clayton: 

Elkader 

Guttenberg 

McGregor 

Monona 

Strawberry Point 
M iscellaneous 

Total 

Clinton: 

Clinton 

Dewitt 

Miscellaneous 

Total 



Number 
of returns 



203 
32 
60 

125 



15 

201 

48 

37 



52 
124 



89 
729 
34 



852 



342 



171 



62 
19 
42 
37 
35 
105 



300 



942 
94 
116 



1,152 



Comity and city 



Crawford: 

Denison 

Manilla 

Miscellaneous... 

Total 

Dallas: 

Adel 

Perry 

Miscellaneous... 

Total 

Davis: 

Bloomfield 

Miscellaneous... 

Total.. 

Decatur: 

Lamoni... 

Leon 

Miscellaneous... 

Total 

Delaware: 

Manchester 

Miscellaneous... 

Total. 

Des Moines: 

Burlington 

West Burlington 
Miscellaneous... 

Total 

Dickinson: 

Spirit Lake 

Miscellaneous... 

Total 

Dubuque: 

Cascade... 

Dubuque 

Dyersville 

Miscellaneous... 

Total 

Emmet: 

Estherville 

Miscellaneous... 

Total 

Fayette: 

Fayette 

Oelwein... 

West Union 

Miscellaneous... 

Total 

Floyd: 

Charles City 

Nora Springs 

Rockford. 

Miscellaneous... 

Total 

Franklin: 

Hampton 

Sheffield 

Miscellaneous... 

Total 



Number 
of returns 



124 
29 

228^ 



62 
162 
242 



466 



83 



173 



1,057 
11 
SO- 



LUS 



91 



32 

1,627 

48 

71 

1,778 



116 
30 



146 



25 
219 

48 
113 



405 



237 
27 
17 
37 



132 
19 
39 



190 



210 



STATISTICS OF INCOME 



Table 11. — Individual returns hy States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

IOWA— Continued 



County and city 



Fremont: 

Hamhurg 

Sidney. 

Tabor 

Miscellaneous- 



Total. 



■Greene; 

Grand Junction. 

Jefferson 

Miscellaneous... 



Total. 



Grundy: 

Grundy Center. 

Reinbeck.. 

Miscellaneous... 



Total- 



•Guthrie: 

Guthrie Center. 
Stuart 

Miscellaneous... 



Total. 



Hamilton: 

Jewell 

Webster City. 
Miscellaneous. 



Total - 



Hancock: 

Britt.. 

Garner.. 

Miscellaneous. 



Total . 



Hardin: 

Acklcy 

Eldora 

Iowa Falls. 
Miscellaneous- 



Number 
of returns 



188 



173 



22 
197 

82 



301 



61 
130 
121 

91 



Total 


403 






Harrison: 

Dunlyp - 

l/ocan 


58 
44 




123 


Woodbine . . 


35 




46 






Total - 


306 






Henry: 


135 


New London . - . . 


16 


Winfield 


31 




53 


Total 


235 






Howard: 

Cresco 


90 


Miscellaneous --- 


18 






Total- 


108 






Humboldt: 

Humboldt 


93 


Miscellaneous 


82 






Total 


175 







County and city 



Ida: 



Holstein 

Ida Grove 

Miscellaneous. 



Total. 



Linn: 

Cedar Rapids.. 

Marion 

Mount Vernon. 
Miscellaneous.. 



Total - 



Louisa: 

Columbus Junction. 

Wapello 

M iscellaneous 



Total. 



Total 


321 






Iowa: 

Marengo . . 


56 




44 




61 






Total 


161 






Jackson: 

Bellevue .. 


42 




122 




76 






Total-. 


240 






Jasper: 

Colfax 


39 




452 


Miscellaneous 


164 






To^al-. - 


655 






Jefferson: 

Fairfield 


241 


Miscellaneous . 


19 






Total.. 


260 






Johnson: 


665 


Miscellaneous . 


45 






Total 


610 






Jones: 


47 




72 




33 






Total - 


152 






Keokuk: 


29 




61 


What Cheer -- 


18 




50 






Total 


148 


Kossuth: 


157 




163 






Total 


320 






Lee: 


522 




547 


Miscellaneous - 


44 



STATISTICS OF INCOME 



211 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



IOWA— Continued 



County and city 



Lucas: 

Chariton 

Miscellaneous. 



Total. 



Lyon: 

Rock Rapids.. 
Miscellaneous. 



Total. 



Madison: 

Winterset 

Miscellaneous. 

Total.. 



Mahaska: 

New Sharon... 

Oskaloosa 

Miscellaneous. 

Total 



Marion: 

Knoxville 

Melcher 

Pella 

Miscellaneous. 

Total 



Marshall: 

Marshalltown. 
State Center. - 
Miscellaneous. 



Total. 



Mills: 

Glenwood 

Malvern 

Miscellaneous. 



Total 

Mitchell: 

Osage 

Miscellaneous- 
Total 



Monona: 

Mapleton 

Onawa.- 

Miscellaneous. 

Total 



Monroe: 

Albia 

Hiteman 

Miscellaneous. 

Total 



Montgomery: 
Red Oak 

Villisca 

Miscellaneous. 



Total. 



Muscatine: 

Muscatine. 

West Liberty 

Wilton Junction. 
Miscellaneous 



Total. 



Number 
of returns 



135 
16 



157 



15 

307 

34 



39 
229 



591 
61 
95 



73 
63 
130 



266 



125 
44 



169 



218 



274 
60 
50 



606 



County and city 



O'Brien: 

Hartley 

Sanborn 

Sheldon 

Miscellaneous. 

Total 



Osceola: 

Sibley 

Miscellaneous. 



Total. 



Clarinda 

Shenandoah... 
Miscellaneous. 

Total 



Palo Alto: 

Emmetsburg.. 
Miscellaneous. 



Total. 



Plymouth: 

Akron 

Kingsley 

Le Mars 

Remsen 

Miscellaneous. 



Total. 



Pocahontas: 

Fonda 

Pocahontas... 

Rolfe 

Miscellaneous. 

Total 



Polk: 

Des Moines 

Valley Junction. 
Miscellaneous... 



Total. 



Pottawattamie: 

Avoca 

Council Bluffs. 

Oakland 

Walnut 

Miscellaneous.. 



Total. 



Poweshiek: 

Brooklyn 

Grinnell - 

Montezuma... 
Miscellaneous. 

Total 



Ringgold: 

Mount Ayr... 
Miscellaneous. 



Total. 



Sac: 



Odebolt 

Sac City 

Miscellaneous. 

Total 



212 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

IOWA— Continued 



County and city 



Scott: 

Bettendorf 

Davenport 

Dixon... 

Miscellaneous- 



Total. 



Shelby: 

Harlan 

Miscellaneous- 



Total. 



Sioux: 

Alton 

Hawarden 

Orange City.. 
Roclc Valley- - 
Sioux Center- 
Miscellaneous. 



Total. 



Story: 

Ames 

Nevada 

Story City.... 
Miscellaneous. 



Total. 



Tama: 

Tama 

Toledo 

Traer 

Miscellaneous. 



Total. 



Taylor: 

Bedford 

Lenox 

Miscellaneous. 



Total. 



Union: 

Alton 

Creston 

Miscellaneous. 



Total. 



Van Buren: 

Farmington... 
Miscellaneous. 

Total 



Wapello: 

Eldon 

Oltumwa 

Miscellaneous- 
Total 



Number 
of returns 



48 

2,412 

14 

93 



2,567 



155 
106 



261 



25 
74 
47 
23 
29 
122 



320 



237 
87 
30 



35 
50 
120 



13 

258 
21 



41 
622 



County and city 



Warren: 

Indianola 

Miscellaneous. 



Total. 



Washington: 

Brighton 

Washington... 
Miscellaneous. 

Total 



Wayne: 

Corydon 

Humeston 

Seymour 

Miscellaneous. 



Total. 



Webster: 

Fort Dodge.. - 

Lehigh 

Miscellaneous. 



Total. 



Winnebago: 

Forest City... 

Lake Mills 

Miscellaneous- 



Total 



Winneshiek: 

Calmar 

Decorah 

Miscellaneous. 



Total. 



Woodbury: 

Correctionville. 

Sioux City 

Miscellaneous-. 



Total. 



Worth: 

Manly 

North wood 

Miscellaneous- 
Total.. 



Wright: 

Belmond 

Clarion 

Dows 

Eagle Grove.. 
Miscellaneous- 
Total- 

State total.. 



STATISTICS OF INCOME 



213 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

KANSAS 



County and city 



Allen: 

Humboldt 

Ida 

La Harpe 

Miscellaneous- 



Total. 



Anderson: 

Oarnett 

Miscellaneous. 



Total. 



Atchison: 

Atchison 

Miscellaneous. 



Total. 



Barber: 

Kiowa , 

Medicine Lodge. 
M iscellaneous 



Total. 



Barton: 

Ellinwood 

Great Bend... 

Hoisington 

Miscellaneous. 



Total. 



Bourbon: 

Fort Scott 

Miscellaneous- 



Total. 



Brown: 

Hiawatha 

Horton 

Miscellaneous. 



Total - 



Butler: 

Augusta 

Douglass 

Eldorado- 

Miscellaneous. 



Total - 



Chase: 

Cottonwood Falls. 
M iscellaneous 



Total - 



Chautauqua: 

Cedarvale 

Sedan 

Miscellaneous. 



Total - 



Cherokee: 

Baxter Springs. 

Columbus 

Galena 

Scammon 

Weir 

West Mineral.. 
Miscellaneous.. 

Total 



Number 
of returns 



192 

6 

28 



132 



521 
23 



544 



56 
105 



230 



103 
316 
180 
154 



753 



306 
19 



325 



90 
97 
63 

250 



150 

42 
645 
208 



106 



220 
123 
86 
40 
26 
6 
24 

525 



County and city 



Cheyenne: Miscellaneous. 

Clark: 

Ashland 

M iscellaneous 



Total. 



Clay: 

Clay Center... 
Miscellaneous. 



Total - 



Cloud: 

Clyde 

Concordia 

Miscellaneous. 



Total - 



Coffey: 

Burlington 

Miscellaneous. 



Total. 



Comanche: 

Coldwater 

Protection 

Miscellaneous. 



Total. 



Cowley: 

Arkansas City. 

Winfleld 

Miscellaneous.. 



Total. 



Crawford: 

Arcadia 

Arma 

Cherokee. 

Croweburg 

Franklin 

Frontenac 

Girard 

Mulberry 

Pittsburg 

Radley 

Miscellaneous- 



Total. 



Decatur: 

Oberlin 

Miscellaneous. 



Total. 



Dickinson: 

Abilene 

Herington 

Solomon 

Miscellaneous- 



Total. 



Doniphan: 

Troy 

Miscellaneous- 
Total 



214 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



KANSAS— Continued 



County and city 



Number 
of returns 



Douglas: 

Baldwin City.. 


34 


Lawrence 


571 


Miscellaneous... 


27 






Total 


632 






Edwards: 

Kinsley 


155 


Miscellaneous 


158 






Total 


313 






Elk: 

Howard... 


57 


Miscellaneous 


62 






Total. 


119 






Ellis: 

Ellis 


75 


Hays 


187 


Miscellaneous . 


18 






Total 


280 






Ellsworth: 

Ellsworth. 


96 


Wilson.. 


49 




63 






Total... 


208 






Finney: 

Garden City 


171 




16 






Total... 


187 






Ford: 

Dodge City 


389 




143 






Total 


532 






Franklin: 

Ottawa. 


216 




42 






Total 


258 






Geary: 

Fort Riley 


29 




213 


Miscellaneous 


13 






Total.. 


255 






Gove: Miscellaneous 


62 




32 


Grant: Miscellaneous 


33 




113 


Q reeley : M iscellaneous 


g 






Greenwood: 

Eureka.. 


292 


M iscellaneous 


295 






Total 


587 






Hamilton: 

Syracuse. 


27 


Miscellaneous 


2 








29 







County and city 



Harper: 

Anthony 

Harper 

Miscellaneous. 



Total- 



Harvey: 

Halstead 


59 


Newton 


431 


Miscellaneous 


61 






Total 


551 






Haskell: Miscellaneous.. 


58 


Hodgeman: Miscellaneous 


38 






Jackson: 

Holton 


83 


Miscellaneous 


35 






Total 


118 






Jefferson: 

Valley Falls.. 


40 


Miscellaneous 


79 






Total. 


119 






Jewell: 

Mankato 


41 


Miscellaneous 


40 






Total 


81 






Johnson: 

Olathe 


97 


Miscellaneous. .. 


156 






Total 


253 






Kearny: Miscellaneous 


25 






Kingman: 

Kingman.. 


94 


Miscellaneous 


79 






Total 


173 


Kiowa: 

Greensburg 


59 


Miscellaneous... 


60 






Total.. 


119 






Labette: 

Chetopa.- 


16 


Oswego 


44 


Parsons. 


467 


Miscellaneous 


22 






Total 


549 






Lane: Miscellaneous 


9 


Leavenworth: 

Fort Leavenworth 


56 


Jjeaven worth 


481 


National Military Home.- 


1 


Miscellaneous 


35 






Total 


573 






Lincoln: 

Lincoln 


62 


Miscellaneous 


65 






Total 


117 







STATISTICS OF INCOME 



215 



Table 11. — Individual returns by States and Territories- 
distributed by counties, cities, and townships, calendar year 

KANSAS— Continued 



by States and Territories — Number of returns 
md townships, calendar year 1927 — Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Linn: 

La Cygne . . 


15 
26 
43 


Neosho: 

Chanute 


321 




Erie 


19 


Miscellaneous 


Miscellaneous 


27 




Total.. 




Total 


84 


367 




Ness: Miscellaneous 




Logan: Miscellaneous. . . 


27 


65 




Norton: 

Norton - 




Lyon: 


563 
84 


67 


Miscellaneous. 


Miscellaneous 


46 




Total 




Total 


647 


113 




Osage: 

Burlingame 




McPherson: 


89 
221 
151 


28 


McPherson . 


Osage City 


35 




Miscellaneous 


62 




Total 






461 


125 




Osborne: 

Downs 






54 
48 
132 
69 
82 


28 




Osborne - 


51 




Miscellaneous 


33 




Total.. 






112 




Ottawa: 




Total- 


385 






52 




36 
38 
143 
131 




55 




Total 






107 




Pawnee: 




Miscellaneous 






208 


Total 


348 


Miscellaneous .. . . 


83 




Total 




Meade: Miscellaneous. . . 


152 


291 




Phillips: 

Phillipsburg - 




Miami: 


95 

131 

14 


51 


Paola 


Miscellaneous 


44 




Total 






95 


Total 


240 


Pottawatomie: 

St. Marys 








Mitchell: 


115 
53 


45 


Beloit 


Wamet'o. 


62 




Miscellaneous 


100 




Total 






168 


207 




Pratt: 

Pratt. - 




Montgomery: 


73 
83 
389 
524 
26 


239 




Miscellaneous. 


85 


Coffey ville..- - 


Total. 






324 










97 


Total 


1,095 


Reno: 

Haven. 










83 

58 


35 




Hutchinson.. 


769 




Miscellaneous 


112 




Total -- 




Total 


141 


916 




Republic: 

Belleville. 




Elkhart 


29 
8 


89 




Miscellaneous ... 


86 




Total - 




Total 


37 


175 




Rice: 

Lvons 




Isemaha: 
Sabetha 


97 
45 
65 

207 


115 




Sterling 


63 




M iscellaneous 


112 




Total 




Total 


290 









216 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



KANSAS— Continued 



County and city 



Eiley: 

Manhattan 

Miscellaneous. 



Total 

Rooks: Miscellaneous. 



Rush: Miscellaneous- 

Russell: 

Russell... 

M iscellaneous 



Total. 



Saline: 

Salina 

Miscellaneous. 

Total 



Scott: 

Scott City 

Miscellaucous. 



Total. 



Sedgwick: 

Wichita.. 

Miscellaneous. 

Total.. 



Seward: 

Liberal.. 

Miscellaneous. 

Total 

Shawnee: 

Topeka 

Miscellaneous. 

Total 



Sheridan: Miscellaneous. 

Sherman: 

Ooodland 

Miscellaneous 



Total 

Smith: 

Smith Center. 
Misce laneous. 



Total. 



Stafford: 

St. John 

Stafford. 

Miscellaneous. 

Total 



Number 
of returns 



452 
134 



586 
57 
138 



108 
107 



70S 
65 



773 



3,970 
177 



142 
12 



2,641 
39 



118 
15 



133 



81 
92 
106 



279 



County and city 



Number 
of returns 



Stanton: Miscellaneous. 
Stevens: Miscellaneous.. 



Sumner: 

Caldwell 

Conway Springs. 

Mulvane 

Wellington 

Miscellaneous 



Total. 



Thomas: 

Colby 

Miscellaneous. 

Total 



Trego: 

Wakeeney 

Miscellaneous. 

Total 



Wabaunsee: Miscellaneous. 
Wallace: Miscellaneous 



Washington: 

Washington... 
Miscellaneous. 



Total 

Wichita: Miscellaneous. 

WMlson: 

Altoona 

Fredonia 

Neodesha 

M iscellaneous 



Total. 



Woodson: 

Yates Center.. 
Miscellaneous. 

Total 



Wyandotte: 

Bonner Springs. 

Kansas City 

Rosedale 

Miscellaneous... 



Total 

State total. 



KENTUCKY 



Adair: Columbia 


11 


Allen: Scottsville. 


13 


Anderson: 

Lawrenceburg 


43 


M iscellaneous 


2 






Total 


45 


Ballard: Miscellaneous .. 


18 







Barren: 

Glasgow 

Miscellaneous. 



Total 

Bath: Miscellaneous. 



STATISTICS OF INCOME 



217 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

KENTUCKY— Continued 



County and city 



Bell: 

Middlesboro 

Pineville , 

Miscellaneous , 

Total 

Boone: Miscellaneous. 

Bourbon: 

M illersburg 

Paris 

Miscellaneous 

Total 

Boyd: 

Ashland 

Catlettsburg 

Miscellaneous 

Total 

Boyle: 

Danville 

Miscellaneous 

Total 

Braclien: 

Augusta 

Miscellaneous 

Total 

Breathitt: 

Jackson 

Miscellaneous 

Total 

Breckinridge: 

CI iverport 

Miscellaneous 

Total 

Bullitt: Miscellaneous 

Butler: Miscellaneous. 

Caldwell: 

Princeton 

Miscellaneous 

•v. Total.. 

Calloway: 

Murray. 

Miscellaneous 

Total 

Campbell: 

Bellevue 

Dayton 

Fort Thomas 

Newport 

M iscellaneous 

Total 

Carlisle: 

Bardwell 

Miscellaneous 

Total. 



Number 
of returns 



214 
101 
21 



58 



14 

371 

15 



905 

66 

3 



27S 



66 



107 



330 

266 

696 

1,266 

59 



2,617 



County and city 



Carroll: 

Carrollton 

Miscellaneous 

Total 

Carter: 

Olive Hill 

Miscellaneous 

Total 

Casey: Miscellaneous 

Christian: 

Hopkins ville 

Miscellaneous 

Total 

Clark: 

Winchester 

Miscellaneous 

Total. 

Clay: Miscellaneous 

Crittenden: 

Marion 

Miscellaneous 

Total 

Cumberland: Miscellaneous 

Daviess: 

Owensboro 

Miscellaneous 

Total.. 

Edmonson: Miscellaneous.. 
Elliott: Miscellaneous 

Estill: 

Irvine.- 

Ravenna 

Miscellaneous 

Total 

Fayette: 

Lexington 

Miscellaneous 

Total 

Fleming: 

Flemingsburg 

Miscellaneous 

Total 

Floyd: 

Prestonburg 

Wayland 

Weeksbury 

Miscellaneous 

Total 

Franklin: 

Frankfort 

M iscellaneous 

Total 



218 



STATISTICS OF INCOME 



Table 11. — Individual returns hy States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

KENTUCKY— Continued 



County and city 



Fulton: 

Fulton 

Hickman 

Miscellaneous. 



Total-- 

Gallatin: Miscellaneous. 

Garrard: 

Lancaster 

Miscellaneous 



Total-- 

Grant: Miscellaneous. 

Graves: 

Mayfleld 

Miscellaneous 



Total - 



Grayson: 

Leitchfield 

Miscellaneous. 



Total 

Green: Miscellaneous. 

Greenup: 

Greenup 

Russell 

Miscellaneous 



Total 

Hancock: Miscellaneous. 



Hardin: 

Elizabethtown. 
Miscellaneous- 



Total. 



Harlan: 

Harlan 

Miscellaneous. 

Total.. 



Harrison: 

Cynthiana 

Miscellaneous. 



Total 

Hart: Miscellaneous. 

Henderson: 

Henderson. 

Miscellaneous 



Total. 



Uenry: 

Eminence 

Miscellaneous. 



Total. 



Hickman: 

Clinton 

Miscellaneous- 
Total 



Number 
of returns 



124 



190 
5 



195 



29 



149 



20 



73 



138 
295 



433 



135 
15 



150 



294 
5 



299 



County and city 



Hopkins: 

Dawson Springs. 

Earlington.. 

Madisonville 

Mortons Gap 

Miscellaneous 



Total 

Jackson: Miscellaneous. 

Jefferson: 

Louisville 

Miscellaneous 



Total. 



Jessamine: 

Nicliolasville.. 
Miscellaneous. 



Total. 



Johnson: 

Paintsville 

Van Lear 

Miscellaneous. 



Total. 



Kenton: 

Covington 

Ludlow 

Miscellaneous- 



Total 

Knott: Miscellaneous. 



Knox: 

Barbourville.. 
Miscellaneous. 



Total. 



Larue: 

Hodgenville... 
Miscellaneous. 



Total 

Laurel: London. 



Lawrence: 

Louisa 

Miscellaneous. 



Total. 



Lee: 



Beattyville 

Miscellaneous. 

Total 



Leslie: Miscellaneous. 

Letcher: 

Jenkins 

Miscellaneous 



Total. 



Lewis: 

Vanceburg 

Miscellaneous. 

Total 



STATISTICS OF INCOME 



219 



Table 11. — Individual returns by Slates and Territories — Number'^ of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



KENTUCKY— Continued 



County and city 



Lincoln: 



Russellville 
Miscellaneous 



Total 

Lyon: 

Eddyville 
Miscellaneous 

Total 

McCracken: Paducah 
McCreary: Miscellaneous 

McLean: 

Livermore 
Miscellaneous 

Total 

Madison: 
Berea 
Richmond 
Miscellaneous 

Total 

MagoflBn: Miscellaneous 

Marion: 
Lebanon 
Miscellaneous 

Total 

Marshall: Miscellaneous 

Martin: Miscellaneous 



Hi 



Mason: 

Maysville 
Miscellaneous 



Mttade: Miscellaneous 
H'ttnifee: Miscellaneous 



Mercer: 

liirrodsbujg 
Mi^ceHaneoHS 



\ tetf; 1 i 1 1 M iseellaneous 
\ 1 onrue ; M . '■ctllaneous 
Mont^nnierj . Mciiint Sterling 
M 'ir.LTin : M isrollanetus 

^^uhlenberg: 

'Central City 

Drakesboro 

Je ^ 

Mis^BiOteous 

Total 



Number 
of returns 



Stanford - 


38 


Miscellaneous. . . 


14 






Total - - 


52 






Livingston: Miscellaneous 


7 






Logan: 





County and city 




Robertson: Miscellaneous.. 
Rockcastle: Miscellaneous- 

Rowan: Miscellaneous 

Ruissell: Miscellaneous 



Scott: 

Georgetown... 
Miscellaneous. 



Total. 



Shelby: 

Shelbyville.... 
Miscellaneous. 

Total-. 



Simpson: Franklin 

Spencer: Miscellaneous. 
Taylor: Campbellsville. 

Todd: 

Elkton 

Miscellaneous 



Total. 



Nelson: 

Bardstown 


59 


Miscellaneous 


30 






Total 


89 






Nicholas: 

Carlisle 


37 


Miscellaneous 


2 






Total 


39 






Ohio: Miscellaneous 


44 






Oldham: 

La Grange 


34 




39 






Total 


73 






wen : Miscellaneous 


21 






Pendleton: 

Falmouth . . 


33 


Miscellaneous. 


13 






Total 


46 






Perry: 

Hazard 


173 


Miscellaneous 


76 







Total. 


249 


Pike: 

Hellier. 


14 


Pikeville . . . 


106 


M iscellaneous- 


174 






Total 


294 






Powell: Miscellaneous 


2 






Pulaski: 

Burnside 


13 


Somerset 


117 


M iscellaneous. 


6 






Total. 


136 



1 32 
11 
40 


' 13 
23 


j 36 



220 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

KENTUCKY— Continued 



County and city ^,-^^^1, 


County and city 


Number 
of returns 




26 
4 


Webster: 

Providence 






49 






o 




47 

35 

8 

7 


M iscellaneous 


16 




Total 












Sturgis - - 


Whitley: 

Corbin 




Uniontown . . . . 






103 






59 


Total 


97 


Miscellaneous 


19 




Total 






279 
18 


181 


Warren: 


Wolfe : Miscellaneous 






7 




Woodford: 

Versailles 










297 


98 


Total- - - 




36 


Washington: Springfield.. 


45 
9 


Total 


134 


Wayne: Monticello . .. 


State total 
















LOUISIANA 



Acadia: 

Crowley 

Rayne 

Miscellaneous.. 

Total. 

Allen: 

Elizabeth 

Kinder 

Oakdale. 

Miscellaneous.. 

Total 

Ascension: 

Donaldsonville 
Miscellaneous.. 

Total 

Assumption: 

Albemarle 

Napoleonville.. 
Miscellaneous.. 

Total 

Avoyelles: 

Bunkie 

Marksville 

Miscellaneous.. 

Total 

Beaureguard: 

De Ridder 

Longville 

Ludington 

Merry ville 

Miscellaneous.. 

Total 

Bienville: 

Arcadia.. 

Miscellaneous.. 

Total.. 

Bossier: 

Bossier 

Miscellaneous. 

Total. 



195 
94 
83 



372 



124 



41 
33 
45 

119 



106 
2 

1 
19 



135 



32 
127 



Caddo: 

Cedar Grove 

Oil City 

Shreveport 

Vivian. -_ 

Miscellaneous 

Total 

Calcasieu: 

De Quincy 

Ged 

Lake Charles 

Sulphur - 

Vinton..- 

Westlake 

M iscellaneous 

Total 

Caldwell: Miscellaneous 
Cameron: Miscellaneous 

Catahoula: 

Jonesville 

Miscellaneous 

Total 

Claiborne: 

Haynes ville. 

Homer 

Miscellaneous 

Total 

Concordia: 

Ferriday... 

Vidalia.. 

Miscellaneous.. 

Total 

De Soto: 

Mansfield 

Miscellaneous... 

Total 



East Baton R( 
Baton i;i" 



47 

4,419 

64 

293 



4,832 



78 
11 
764 
43 
79 
14 
24 



1, 013 






STATISTICS OF IlSrCOME 



221 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



LOUISIANA— Continued 



County and city 


Number 
of returns 


East Carroll: 

Lake Providence.. 


119 




21 






Total 


140 






East Feliciana: 


12 


Miscellaneous 


46 






Total.. - 


58 






Evaneeline: 

Ville Platte . 


33 


Miscellaneous .. .. . 


30 






Total 


63 






Franklin: 

Winnsboro . . 




Miscellaneous. .. . 


59 






Total 


U4 






Grant: 

Colfax 


28 


Miscellaneous .. 


51 






Total 


79 






Iberia: 

Jeanerette. 


72 




160 




30 






Total 


262 






Iberville: 

Bayou Goula 


10 


Plaquemine 


129 


White Castle 


21 


Miscellaneous 


40 






Total .. 


200 






Jackson: 

Eros.. 


3 


Miscellaneous . 


42 






^ Total 


45 


JOTejson: 

(fcetna.. 




93 


Kfsl^r 


39 


MclJ^oghville 


41 


Westw^go 


22 


Miscellaneous 


160 






Total :^H-. 


355 






Jefferson Davis: 
Jennings 


110 


Lake Arthur . . . 


13 


Welsh.. 


55 


Miscellaneous 


39 






Total ^. 


217 


Lafayette: * 


316 


Miscellaneous .■^ 


46 


Total -^Ife 


362 


La Fourche: "^ 

Matthews .» i.;^ 

Thibodaux... • 

Miscellaneous S 


1 
122 

If '^^ 


Total 


mk 199 



County and city 



Number 
of returns 



La Salle: Miscellaneous 

Lincoln: 

Ruston.. 

Miscellaneous 

Total 

Livingston: Miscellaneous. 

Madison: 

Tallulah 

Miscellaneous 

Total .. 

Morehouse: 

Bastrop 

Miscellaneous. 

Total 

Natchitoches: 

Natchitoches 

M iscellaneous 

Total 

Orleans: 

New Orleans 

Miscellaneous 

Total 

Ouachita: 

Monroe 

West Monroe 

Miscellaneous 

Total 

Plaquemine: Miscellaneous 

Pointe Coupee: 

New Roads 

Miscellaneous 

Total 

Rapides: 

Alexandria 

Boyce 

Olenmora 

Lecompte 

Pineville 

Miscellaneous 

Total 

Red River: Miscellaneous.. 

Richland: 

Alto ^ 

Ray ville 

M iscellaneous 

Total 

Sabine: 

Fisher 

Reason 

M iscellaneous 

Total 

St. Bernard: Miscellaneous 
St. Charles: Miscellaneous. 
St. Helena: Miscellaneous.. 



180 
27 



207 



168 
59 



227 



129 
67 



19, 163 

6 



19, 169 



1,021 
80 

44 



1,145 



46 



781 
19 
29 
40 
34 
29 



932 



222 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

LOUISIANA— Continued 



County and city 



St. James: 

Lutcher.. 

Miscellaneous... 

Total 

St. John tlie Baptist 

Garyville 

Miscellaneous... 

Total 

St. Landry: 

Eunice.. 

Opelousas 

Wasliington 

Miscellaneous. .- 

Total 

St. Martin: 

Breaux Bridge. . 
St. Martinville.. 
Aliscellaneous... 

Total.. .- 

St. Mary: 

Berwick 

Franklin 

Morgan City... 

Patterson 

Miscellaneous. . . 

Total... 

St. Tammany: 

Covington 

Madisonville 

Mandeville 

Slidell 

Miscellaneous..-. 

Total 

Tangipahoa: 

.Amite. -- 

Hammond 

Independpnee... 

Kentwood 

Miscellaneous... 

Total 



Number 
of returns 



48 

191 

14 

70 



15 
99 
104 
47 
18 



Coxmty and city 



I Number 
! of returns 



Tensas: Miscellaneous 

Terrebonne: 

Houma 

Miscellaneous. 

Total 

Union: MisceUaneous 

Vermillion: 

Abbeville 

Gueydan 

Miscellaneous 

Total.. 

Vernon: 

Fullorton 

Leesville 

Miscellaneous 

Total 

Washington: 

Bogalusa 

Miscellaneous 

Total. -_ 

Webster: 

Minden 

Miscellaneous 

Total-- 

West Baton Rouge: Miscellaneous 

West Carroll: Miscellaneous. 

West Feliciana: Miscellaneous 

Winn: 

Winnfield... 

Miscellaneous 

Total 

State total 



86 



118 
29 



5C 



160 



146 



283 
33 



316 
195 



95 



37,293 



MAINE 



Androscoggin: 

Auburn 

East Livermore 

Lewiston_. 

Lisbon 

Mechanic Falls 

Poland 

Turner.. 

Webster 

Miscellaneous. - 

Total. 

.Aroostook: 

Ashland 

Blaine 

Bridgewater 

Cariljou 

Eagle Lake 

Easton.- 

Fort Fairfield.. 




Aroostook— Continued. 

Fort Kent 

Frenchville.. 

Grand Isle 

Hodgdon 

Houlton 

Island Falls 

Limestone 

Madavifaska 

Mapleton 

Mars Hill... 

Mont icello 

Oakficld.. 

Presque Isle 

Sherman 

Stockholm. 

Van Buren 

Washburn. 
Misccllaneoii 



Total. 



/ 



-r 



44 

4 

4 

1 

220 

8 

43 

■ 10 

12 

47 

14 

^^ 

5 
3 

37 
17 
37 



1,146 



STATISTICS OF INCOME 



223 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



MAINE— Continued 



County and city 



Cumberland: 

Bridgton 

Brunswick , 

Cape Elizabeth. 

Cumberland 

Falmouth , 

Freeport , 

Gorham 

Gray... 

Harpswell 

New Gloucester 

Portland-. , 

Scarborough 

South Portland. 

Standish 

Wfstbrook 

AVindham 

Yarmouth 

Miscellaneous... 

Total.. 

Franklin; 

Farmington 

Jay__ 

Phillips -. 

Rangeley 

Wilton 

Miscellaneous.. 

Total-. 

Hancock: 

Bar Harbor 

Blue Hill 

Brooks ville 

Bucksport 

Deer Isle 

Ellsworth 

Gouldsboro 

Mount Desert.. 

Stonington 

Tremont. 

Miscellaneous.. 

Total 

Kennebec: 

Augusta 

Benton.. 

China 

Clinton 

Gardiner.. 

Hallowell 

Monmouth 

Oakland 

Randolph 

Vassalboro 

Waterville 

Winslow 

Winthrop 

Miscellaneous.. 

Total 

Knox: 

Camden 

Rockland 

Rockport. 

St. George 

Thomaston 

Union 

Vinalhaven 

Warren 

Miscellaneous- 
Total 



Number 
of returns 



51 

286 

89 

12 

4 

51 

34 

U 

7 

13 

4,312 

. 34 

426 

13 

272 

30 

55 

62 



5,762 



123 
36 
13 
52 
65 
45 



334 



212 
13 

2 
36 

7 
98 

6 
64 
17 

3 
124 



582 



658 I 

4 

5 

18 

199 

51 

7 

54 

8 

15 

621 

12 

67 

62 



1,781 



120 
332 
22 
26 
67 
12 
• 17 
15 
18 



629 



County and city 



Lincoln: 

Boothbay.. 

Boothbay Harbor. 

Bristol 

Waldoboro. 

Wiscasset 

M iscellaneous 



Number 
of returns 



Total. 



Oxford: 

Bethel 

Dixfleld 

Fryeburg 

Mexico 

Norway 

Oxford 

Paris 

Rumford 

Miscellaneous- 
Total 



Penobscot: 

Bangor 

Brewer 

Corinna 

Dexter 

East Millinocket. 

Enfield-. 

Hampden 

Lincoln... 

Milford 

Millinocket 

Newport.. 

Old Town 

Orono... 

Orrington 

Patten 

Miscellaneous 



Total. 



Piscataquis: 

Brownville 

Dover-Foxcroft. 

Greenville 

Guilford 

Milo 

Monson 

Sangerville 

Miscellaneous.-. 



Total- 



Sagadahoc: 

Bath 

Bowdoinham-. 

Richmond 

Topsham 

Miscellaneous. 



Total. 



Somerset: 

Anson. 

Bingham 

Fairfield 

Hart land 

Madison 

Norridgewock- 

Pittsfield 

Skowhegan — 

Solon 

Miscellaneous. 

Total 



224 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

MAINE— Continued 



County and city 



Waldo: 

Belfast 

Searsport 

Stockton Springs 

Winterport 

Miscellaneous 

Total 

"Washington: 

Baileyville 

Calais 

Cherryfleld 

Danforth 

East Machias 

Eastport 

Harrington 

Jonesport 

Lubec- 

Machias 

Machiasport 

Millbridge 

Pembroke 

Perry 

Miscellaneous 

Total 



Number 
of returns 



168 

19 

1 

7 
66 



261 



47 

109 

11 

20 



438 



County and city 



York: 

Berwick 

Biddeford 

Buxton 

Eliot 

HoUis 

Kennebunk 

Kennebunkporc 

Kittery 

Lebanon 

North Berwick. 
Old Orchard.... 

Parsonsfield 

Saco 

Sanford 

South Berwick.. 

Wells 

York 

Miscellaneous.. 

Total 

State total... 



MARYLAND 



Allegany: 

Cumberland- -- 

Frostburg 

Lonaconing 

Mount Savage. 

Westernport 

Miscellaneous.. 



Total- 



Anne Arundel: 

Annapolis 

Miscellaneous- 
Total 



City of Baltimore- 
Baltimore: 

Catonsville 

Towson 

Miscellaneous- 



Total -. 

Calvert: Miscellaneous . 



Caroline: 

Danton 

Federalsburg— 
Miscellaneous- 



Total - 



Carroll: 

Union Bridge. 
Westminster.. 
Miscellaneous. 

Total 



Cecil: 

Elkton 

North East--. 
Port Deposit.. 
Miscellaneous. 



Total. 



1,514 
142 
62 
49 
50 
107 



1,924 



644 
372 



1,016 



36, 673 



637 

327 

1,614 



2,578 



36 



156 



50 
218 
186 



454 



142 
24 



230 



454 



Charles: Miscellaneous 

Dorchester: 

Cambridge 

Hurlock-.- 

]M iscellaneous 

Total 

Frederick: 

Brunswick 

Frederick :. 

Miscellaneous 

Total-.- 

Garrett: 

Oakland 

Miscellaneous 

Total. 

Harford : 

Aberdeen. 

Belair 

Havre de Grace 

Miscellaneous 

Total 

Howard: 

Ellicott City 

Miscellaneous 

Total. 

Kent: 

Chestertown 

M iscellaneous 

Total- '... 

Montgomery: 

Rockville 

Takoma Park 

Miscellaneous 

Total. 



STATISTICS OF INCOME 



225 



TabI;e11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and totvnships, calendar year 1927 — Continued 



MARYLAND-Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Prince George: 

Capitol Heights 


15 
232 
122 
137 
594 


Washington: 


24 


Hyattsville.. 




1 184 


Laurel 




60 


Mount Rainier 




164 




Total 






1,432 


Total 


1,100 


Wicomico: 

Salisbury-.- --. 








Queen Anne: 


82 
49 


320 


Miscellaneous 


Miscellaneous 


32 


Total.-. — 








Total. --- 


131 


352 


Worcester: 

Berlin 




St. Marys: Miscellaneous 


70 






52 


Somerset: 

Crisfield 


72 
61 


Pocomoke City - 


79 


Snow Hill 


44 


Miscellaneous 




Miscellaneous 


45 


Total- - 









Total --- 


133 


220 


Miscellaneous for the State: 

Nonresident aliens and American 
citizens residing abroad 




Talbot: 

Easton 


211 
24 
72 




St. Michaels-- 


5,513 


Miscellaneous. - . .. . . 


Residents of other States 


7,917 




State total 


Total -- 


307 


65,099 









MASSACHUSETTS 



Barnstable: 

Barnstable 

Bourne 

Chatham 

Dennis 

Falmouth 

Harwich 

Orleans 

Provincetowu- 

Sandwich 

Yarmouth 

Miscellaneous. 

Total 



Berkshire: 

.\dams 

Cheshire 

Clarksburg - . - 

Dalton 

Great Barrington— 

Hinsdale 

Lanesborough 

Lee 

Lenox-_ 

New Marlborough. 

North Adams 

Pittsfield 

Sheffield 

Stockbridge 

West Stockbridge.. 

Williamstown 

Miscellaneous 



Total. 



Bristol: 

-•Vcushnet... 
.\ttleboro... 
Dartmouth. 

Dighton 

Easton 

Fairhaven.. 



369 

162 
74 
31 

245 
93 
61 

103 
66 
58 
67 



1,329 



337 

40 

3 

184 
265 

25 i 
24 I 
189 i 
150 I 

9 i 

911 

2,581 

36 I 

102 

19 

255 

51 

5,181 I 



Bristol — Contiuiiv : 

Fall River 

Freetown 

Mansfield 

New Bedford., 

Norton 

Raynham 

Rehoboth 

Seekonk 

Somerset 

Swansea 

Taunton 

Westport 

Miscellaneous- 
Total 



28 
969 
230 

86 
146 
363 



Dukes: 

Edgartown 

Oak Blufls 

Tisbury 

Miscellaneous- 
Total -- 



Essex: 

Amesbury.. 

Andover 

Beverly 

Danvers 

Essex 

Georgetown- 
Gloucester.. 
Groveland-- 
Hamilton... 
Haverhill... 

Ipswich 

Lawrence 

Lynn 

Lynnfield-.. 
Manchester. 
Marblehead. 
Merrimac... 



3,053 

37 

271 

3,687 

108 

33 

7 

32 

100 

93 

1,414 

58 

547 



11,262 



166 



499 

747 

1,189 

528 

64 

67 

925 

51 

133 

2,222 

220 

2,707 

5,303 

93 

217 

575 

91 



226 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed Jay Icounlies, cities, and townships, calendar year 1927 — Continued 



MASSACHUSETTS— Continued 



County and city 



Number 
of returns 



Essex — Continued. 

Methuen 

Middleton 

Nahant. 

Newbury 

Newburyport--. 
North Andover. 

Peabody. 

Rockport. 

Rowley 

Salem 

Salisbury 

Saugus 

Swampscott 

Wenham 

West Newbury. 
Miscellaneous... 



Total. 



Franklin: 

Buckland 

Charlemont... 

Colrain 

Deerfleld 

Ervinp 

Greenfield 

Montague 

Northfleld 

Orange 

Shelburne 

Sunderland 

Whately 

Miscellaneous. 

Total 



Hampden: 

Agawam 

Chester 

Chicopee 

East Longmeadow. 

Holyoke 

Longmeadow 

Ludlow 

Palmer 

Russell 

South wick 

Springfield 

Westfield 

West Springfield... 

Wilbraham 

Miscellaneous 



Total 

Hampshire: 

Amherst 

Belchertown.. 
Easthampton. 

Hadlev- 

Hatfield 

Northampton. 
South Hadley. 

Ware 

Williamsburg. 
Miscellaneous. 



Total. 



Middlesex: 

Acton 

Arlington.. 

Ashland 

Ayer 

Bedford 

Belmont-.. 

Billerica 

Cambridge. 



039 

30 

149 

55 

093 

375 

774 

140 

32 

,077 

48 

302 

,142 

68 

25 

96 



22, 276 



1,558 



128 

47 

822 

57 

2,764 

430 

149 

280 

37 

14 

8,138 

732 

435 

68 

210 



3 

15 

15 

63 

9 

774 

252 

66 

175 

103 

16 

11 

56 



311 
19 

266 

38 

51 

1,337 

280 

247 
52 

111 



2,712 



125 

2,820 

118 

144 

102 

2,147 

152 

6,698 



County and city 



Middlesex— Continued. 

Chelmsford 

Concord. 

Dracut... 

Everett 

Framingham 

Groton... 

Holliston 

Hopkinton 

Hudson 

Lexington... 

Lincoln 

Lowell 

Maiden 

Marlborough 

Mavnard 

Medford 

Melrose 

Natick.. 

Newton 

North Reading 

Pepperell 

Reading 

Sherborn 

Shirley 

Somerville 

Stoneham 

Stow 

Sudbury 

Tewksbury.. 

Townsend 

Tvngsborough 

Wakefield 

Waltham... 

Watertown 

Wayland. 

Westford 

Weston. 

Wilmington. 

Winchester. 

Woburn.. 

Miscellaneous 

Total 

Nantucket: Nantucket. 

Norfolk: 

Avon. - 

Bellingham 

Braintree 

Brookline. 

Canton 

Cohasset... 

Dedham 

Foxborough 

Franklin 

Holbrook 

Medfield 

Med way 

Millis 

Milton.. 

Needham 

Norfolk 

Norwood... 

Plainville... 

Quincy 

Randolph. 

Sharon... 

Stoughton 

Walpole 

Wellesley. 

Westwood. 

Weymouth. 

Wrentham 

Miscellaneous 

Total 



STATISTICS OF INCOME 



227 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

MASSACHUSETTS— Continued 



County and city 



Plymouth: 

Abington 

Bridgewater 

Brockton 

Duxbury 

East Bridgewater. 

Hanover 

Hanson 

Hingham 

Hull 

Kingston 

Lakeville 

Marion 

Marshfield.- 

Mattapoisett 

Middleborough. . . 

Norwell 

Pembroke 

Plymouth 

Rochester 

Rockland 

Scituate 

Wareham.. 

West Bridgewater. 

Whitman 

M iscellaneous 

Total.- 

Suffolk: 

Boston 

Chelsea 

Revere - 

Winthrop 

Total 

Worcester: 

Ashburnham 

Athol 

Auburn 

Barre 

Biackstone 

Brookfield 

Carlton 

Clinton 



Number 
of returns 



240 

218 

2,440 

97 
121 
140 

41 
574 

92 

91 
6 

93 
110 

54 
349 

44 

30 
645 

12 
319 
215 
231 

61 
304 

69 



6,586 



47, 218 
1,345 
1,128 
1,587 



51, 278 



66 
376 
118 
93 
51 
50 
23 



County and city 



Worcester— Continued. 

Douglas 

Dudley 

Fitchburg 

Gardner 

Grafton 

Hardwick 

Harvard 

Holden. 

Hopedale 

Hubbardston 

Lancaster 

Leicester 

Leominster 

Lunenburg 

Milford 

Millbury 

Millville 

Northboro 

Northbridge 

North Brookfield 

Oxford 

Shrewsbury 

Southboro 

Southbridge 

Spencer 

Sterling 

Sturbridge. 

Sutton 

Templeton 

Upton. 

Uxbridge 

Warren 

Webster 

Westboro 

West Boylston 

West Brookfield 

Westminster... 

Winchendon, 

Worcester 

Miscellaneous 

Total 

Residents of other States 

State total.. 



Number 
of returns 



66 

43 

1,488 

677 

206 

46 

66 

109 

173 

6 

83 

129 

706 

37 

637 

212 

69 

74 

268 

72 

79 

236 

128 

510 

190 

35 

23 

32 

98 

42 

192 

64 

399 

184 

69 

39 

27 

202 

9,416 

261 



18, 358 
1,531 



214, 358 



MICHIGAN 



Alcona: Miscellaneous 

Alger: 

Munising 

Miscellaneous 

Total 

Allegan: 

Allegan 

Otsego- 

Plainwell 

Miscellaneous 

Total. 

Alpena: 

Alpena 

M iscellaneous 

Total-. 

Antrim: 

Mancelona 

Miscellaneous 

Total 



42 



429 



111 
27 



138 



120 
86 

78 
145 



582 
6 



I 

Arenac: Miscellaneous ! 60 

Baraga: 

Baraga 23 

L'Anse , 85 

Miscellaneous ' 30 

Total 1 138 

Barry: 

Hastings 136 

Nashville. i 31 

Miscellaneous 53 

Total... j 220 

Bay: i 

Bay City... ! 1,535 

Essexville I 22 

Miscellaneous \ 61 

Total 1.618 

Benzie: j 

Frankfort 62 

Miscellaneous i 50 

Total 1 112 



228 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and toivnships, calendar year 1927 — Continued 

MICHIGAN— Continued 



County and city 



Berrien: 

Benton Harbor. 
Berrien Springs. 

Buchanan 

Niles 

New Buffalo 

St. Joseph 

Three Oaks 

Water vhet 

Miscellaneous... 



Total. 



Branch: 

Bronson 

Coldwater 

Quincy 

Union City... 
Miscellaneous. 



Total - 



Calhoun: 

Albion 

Battle Creek.. 

Homer 

Marshall 

Miscellaneous. 



Total - 



Cass: 



Cassopolis 

Dowagiac 

Marcellus 

Miscellaneous. 

Total 



Charlevoix: 

Boyne City... 

Charlevoix 

East Jordan... 
Miscellaneous. 

Total 



Cheboygan: 

Cheboygan 

Miscellaneous. 



Total. 



Chippewa: 

Sault Ste. Marie. 
Miscellaneous 



Number 
of returns 



Total. 



Clare: 

Clare 

Miscellaneous. 



Total. 



Clinton: 

Ovid 

St. Johns 

Miscellaneous. 



Total. 



Crawford: 

Grayling 

Miscellaneous. 

Total.. 



721 
41 

144 

440 
43 

408 
59 
59 

183 



51 

214 

28 

21 

4 

318 



County and city 



Delta: 

Escanaba 

Gladstone 

Wells 

Miscellaneous. 

Total 



Dickinson: 

Iron Mountain. 

Norway 

Vulcan 

Miscellaneous. - 



Total. 



Eaton: 

Bellevue 

Charlotte 

Eaton Rapids. 
Grand Ledge.. 
Miscellaneous. 



258 
2,170 

35 
167 

40 



2,670 



54 

234 

24 

17 



329 



134 
45 



380 
31 



62 



22 
134 
51 



207 



Total. 



Emmet: 

Harbor Springs. 

Pellston 

Petoskey 

Miscellaneous.. 



Total. 



Genesee: 

Clio 

Fenton 

Flint.... 

Flushing 

Mount Morris. 
Miscellaneous.. 



TotaL 



Gladwin: 

Gladwin 

Miscellaneous. 



Total. 



Gogebic: 

Anvil Location. 

Bessemer 

Iron wood 

Wakefield 

Miscellaneous.. 



Total. 



Grand Traverse: 
Traverse City. 
Miscellaneous. 



Total. 



Gratiot: 

Alma.. 

Ithaca. 

St. Louis 

Miscellaneous. 



Total. 



Hillsdale: 

Hillsdale. 

Jonesville..-.- 

Reading '.. 

Miscellaneous. 

Total 



Number 
of returns 



496 
106 
18 
42 



662 



22 
177 



113 

55 



64 

15 

266 

37 



382 



100 
6, 262 
49 
54 
133 

6,650 



15 

142 

556 

47 

52 



812 



381 



412 



341 



180 



STATISTICS OF INCOME 



229 



Table U. — Individual returns by Stales and Terriories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued. 

MICHIGAN— Continued 



County and city 



Number 
of returns 



Houghton: 

Atlantic Mine... 

Baltic 

Calumet 

Chassell 

Dollar Bay 

Hancock 

Houghton 

Hubbell 

Kearsarge 

Lake Linden 

Laurium 

Painesdale 

South Range 

Trimountain 

Miscellaneous... 

Total 

Huron: 

Bad Axe 

Harbor Beach... 

Sebewaing 

Miscellaneous... 

Total 

Ingham: 

East Lansing — 

Lansing 

Leslie 

Mason 

Williamston 

Miscellaneous... 

Total 

Ionia: 

Belding 

Ionia... 

Lake Odessa 

Lyons 

Portland 

Miscellaneous.. - 

Total 

Iosco: 

East Tawas 

Tawas City 

Miscellaneous... 

Total 

Iron: 

.^masa 

Caspian 

Crystal Falls.... 

Iron River 

Stambaugh 

Miscellaneous... 

Total 

Isabella: 

Mount Pleasant 
Miscellaneous... 

Total 

Jackson: 

Jackson 

Miscellaneous... 

Total... 

Kalamazoo: 

Kalamazoo. 

Vicksburg 

Miscellaneous-.. 

Total 



4 

231 

20 

9 

224 

245 

38 

7 

73 

152 

14 

7 

2 

43 



1,078 



100 
84 
27 

100 



184 
3,111 
16 
79 
16 
70 



3,476 



118 
327 
31 
9 
46 
54 



94 



6 
44 
89 
206 
59 
25 



429 



134 
43 



2,519 
166 



2, 685 



2,819 
41 
114 

2,974 



County and city 



Kalkaska: 

Kalkaska 

Miscellaneous 

Total 

Kent: 

Cedar Springs 

Grand Rapids 

Lowell 

Rockford 

Sparta 

Miscellaneous 

Total 

Keweenaw: 

Mohawk 

Miscellaneous 

Total.- 

Lake: Miscellaneous 

Lapeer: 

Almont 

Imlay City 

Lapeer 

Miscellaneous 

Total 

Leelanau: Miscellaneous 

Lenawee: 

Adrian 

Blissfield 

Clinton 

Hudson 

Morenci... 

Tecumseh 

Miscellaneous 

Total 

Livingston: 

Fowlerville 

Howell 

Miscellaneous 

Total 

Luce: 

Newberry 

Miscellaneous 

Total 

Mackinac: 

St. Ignace 

Miscellaneous 

Total 

Macomb: 

Halfway 

Mount Clemens 

New Baltimore 

Richmond 

Romeo 

Roseville 

Miscellaneous 

Total 

Manistee: 

Arcadia 

Manistee 

M iscellaneous 

Total.. 



230 



STATISTICS OF INCOME 



Table 11. — Individual returns hy States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



MICHIGAN— Continued 



County and city 



ilarquett«: 

Champion 

■Gwinn 

Ishpeming 

Marquette 

!Kegaunee 

Eepuhlic - 

Miscellaneous. 

Total 



Number 
of returns 



Mason: 

Ludington 

Scottville 

Miscellaneous. 



Total. 



Mecosta: 

Big Rapids 

Miscellaneous. 



Total. 



ISIenominee: 



Total.. 

Missaukee: Miscellaneous . 

Monroe: 

Dundee , 

Monrce 

Miscellaneous 



Total. 



Montcalm: 

Carson City.. 

Greenville 

Howard City.. 
Miscellaneous. 

Total 



Montmorency: ?.IisceIlaneous- 

Muskegon: 

Montague 

Muskegon. _ 

Muskegon Heights 

Whitehall 

Miscellaneous - 



Total 

Newaygo: 

Fremont 

Newaygo 

Miscellaneous. 



Total. 



Oakland: 

Berkley 

Birmingham. 

Clawson 

Farmington.. 

Femdale 

Hollv 

Milford 



County and city 



Oakland — Continued . 

Orion 

Oxford 

Pleasant Ridge 

Pontiac... 

Rochester , 

Royal Oak , 

Miscellaneous 



1,135 




Total. 



Oceana: 

Hart 

Pentwater 

Shelby. 

Miscellaneous. 



Total. 



Ogemaw: 

West Branch.. 
Miscellaneous. 

Total.. 



Hermansville 

Alenominee 


22 

347 

79 


Aliseellaneous. 




Total-. 


448 




Midland: 

Midland .. 


272 
23 


Miscellaneous 



Ontonagon: 

Greenland 

Ontonagon 

Rockland 

Miscellaneous. 



295 



30 



29 
665 
123 



31 

180 
20 
120 



351 



15 
1,764 
127 
45 
58 



2,009 



150 



56 
1,098 

45 
187 
583 

73 



Total. 



Osceola: 

Evart 

Reed City 

^Miscellaneous. 



Total- 

Oscoda: Miscellaneous. 

Otsego: 

Gaylord 

Miscellaneous 



Total. 



Ottawa: 

Coopersville... 
prand Haven. 

Holland 

Spring Lake... 

Zeeland 

Miscellaneous. 



Total. 



Presque Isle: 

Onaway 

Rogers City... 
Miscellaneous. 



Total. 



Roscommon: Miscellaneous. 

Saginaw: 

CarroUton 

Chesaning 

Saginaw 

St. Charles 

Miscellaneous 



Number 
of returns 



Total. 



St. Clair: 

Algonac 

Marine City. 
Marysville... 



3,251 



124 
159 
21 



STATISTICS OF INCOME 



231 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

MIC HIG AN— Continued 



County and city 



Number 
of returns 



St. Clair— Continued 

Port Huron 

St. Clair 

Yale--- 

M iscellaneous 

Total--- 

St. Joseph: 

Constantine 

Sturgis- 

Three Rivers 

Miscellaneous 

Total--- 

Sanilac: 

Croswell 

Marlette- 

, Sandusky--- 

Miscellaneous 

Total 

Schoolcraft: 

Manistique 

Miscellaneous 

Total 

Shiawassee: 

Corunna 

Durand 

Owosso 

Miscellaneous 

Total 

Tuscola: 

Caro 

Cass City 

Vassar- 

Miscellaneous 

Total- 

Van Buren: 

Bangor 

Decatur 



County and city 



Number 
ofreturns 



1,197 I; 
211 ' 
51 \ 
74 



1,837 



Van Buren— Continued. 

Hartford 

Lawton 

Paw Paw 

South Haven --- 

Miscellaneous 



61 
281 
273 
103 



Total 

Washtenaw: 
Ann Arbor.. 

Chelsea 

Manchester - 
Milan 



94 

36 

100 

220 

81 



619 



1,692 
41 
24 
62 





718 , 


Saline-.- -- 

Ypsilanti - 

Miscellaneous 


44 




572 
29 


37 


Total -.- -- 

Wayne: 

Brightmoor -- - 

Dearborn - 

Detroit 

Ecorse 

Fordson (formerly Springwells) 

Grosse lie - 






19 
47 
81 


■' 464 












10 
734 




184 




89,921 
252 
584 




133 
11 




109 




1.790 




144 


Hamtramck 

Highland Park 


47l' 




6,290 




17 
112 
422 

86 


Lincoln Park 


121 




Northville 


170 




Plymouth .. . 


359 




River Rouge.. 


434 




Trenton . 


163 






290 




637 


Wvaudotte . 


1,171 








508 


103 
39 
40 

88 


Total 




103,384 




(A'exford: 

Cadillac 






297 






26 


270 


Total - 

State total 








323 


41 
92 






175,806 




1 





MINNESOTA 



Aitkin: 


37 
29 


; Benton: 

1 Sauk Rapids 


17 


Miscellaneous 


I :m iscellaneous 

j Total - 

Big Stone: 

Graceville - 

Ortonville- 

j Miscellaneous - - 

Total -- -.-. 

: Blue Earth: 


24 


Total 


66 


41 


Anoka: 


81 
20 


25 
63 




35 






Total 


101 


123 


Becker: 


121 
18 
26 


12 




! Mankato--- 

i Miscellaneous -- 

' Total - 

Brown: 

New Ulm 


550 


Frazee - 

Miscellaneous- -- --- - 


31 
593 




165 




Total - 




Beltrami: 


196 
30 


38 




Springfield 

' Miscellaneous -- 

Total- 


47 




16 






Total 


226 


303 



232 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



MINNESOTA— Continued 



County and city 



Carlton: 

Cloquet 

Miscellaneous 

Total 

Carver: 

Chaska 

Miscellaneous 

Total 

Cass: 

Cass Lake 

Miscellaneous 

Total 

Chippewa: 

Montevideo 

Miscellaneous 

Total 

Chisago: Miscellaneous . . . 

Clay: 

Barnesville... 

Moorhead 

Miscellaneous 

Total 

Clearwater: Miscellaneous 
Cook; Miscellaneous 

Cottonwood: 

Mountain Lake 

Windom 

Miscellaneous 

Total 

Crow Wing: 

Brainerd 

Crosby 

Ironton 

M iscellaneous 

Total 

I>akota: 

Farmington 

Hastings 

South St. Paul 

Miscellaneous 

Total 

Dodge: 

Kasson.. 

M iscellaneous 

Total 

Douglas: 

Alexandria 

Osakis 

M iscellaneous 

Total. 

Faribault: 

Blue Earth 

Wells... 

Winnebago... 

Miscellaneous.. 

Total 



Number 
of returns 



201 
90 



291 



103 



101 



31 
197 
94 



322 



216 
70 
29 
40 



355 



26 
68 
299 



481 



107 
24 
31 



215 



County and city 



Number 
of returns 



Fillmore: 

Chatfield 

Lanesboro 

Preston 

Rushford 

Spring Valley 

Miscellaneous 

Total 

Freeborn: 

Albert Lea. 

Miscellaneous 

Total 

Goodhue: 

Cannon Falls 

Kenyon 

Red Wing 

Zumbrota 

Miscellaneous 

Total 

Grant: Miscellaneous 

Hennepin: 

Edina... 

Excelsior. 

Hopkins 

Minneapolis 

Richfield 

Robbinsdale 

St. Louis Park... 
Miscellaneous 

Total- 

Houston: 

Caledonia 

Miscellaneous 

Total 

Hubbard: 

Akeley 

Park Rapids 

Miscellaneous 

Total... 

Isanti: 

Cambridge 

M iscellaneous 

Total 

Itasca: 

Bovey. 

Coleraine 

Deer River 

Grand Rapids 

Nashwauk 

Miscellaneous 

Total 

Jackson: 

Jackson 

Lakefleld... 

Miscellaneous 

Total.. .- 

Kanabec: 

Mora 

Miscellaneous 

Total 



STATISTICS OF INCOME 



233 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

MINNESOTA— Continued 



County and city 



Kandiyohi : 

WUlmar 

Miscellaneous. 

Total 



Kittson: 

Hallock__ 

Miscellaneous- 

Total- 



Koochiching: 

International Falls. 
Miscellaneous 



Total. 



Lac qui Parle: 
Dawson 

Madison 

Miscellaneous. 

Total-. 



Lake: 

Two Harbors. 
Miscellaneous. 

Total 



Lake of the Woods: 

Baudette 

Miscellaneous.. 



Total - 



Le Sueur: 

Le Sueur 

Montgomery.. 
New Prague- - 

Waterville 

Miscellaneous. 



Total... 

Lincoln: Miscellaneous- 

Lyon: 

Marshall 

Tracy 

Miscellaneous 



Total. 



McLeod: 

Glencoe 

Hutchinson... 
Miscellaneous. 

Total 



Mahnomen: 

Mahnomen . . . 
Miscellaneous. 

Total 



Marshall: 

Warren 

Miscellaneous. 

Total 



Martin: 

Fairmont 

Miscellaneous. 

Total 



Number 
of returns 



161 

84 



198 
30 



228 



159 
5 



164 



171 



109 
86 
74 



104 



185 
101 



County and city 



Meeker: 

Litchfield 

Miscellaneous. 



Total. 



Mille Lacs: 

Milaca 

Princeton 

Miscellaneous. 



Total. 



Morrison: 

Little Falls.... 
Miscellaneous. 



Total. 



Mower: 

Austin 

Miscellaneous. 



Total. 



Murray: 

Slayton. 

Miscellaneous. 



Total. 



Nicollet: 

St. Peter 

Miscellaneous. 

Total.- 



Nobles: 

Adrian 

Worthington.. 
Miscellaneous. 

Total 



Norman: 

Ada 

Miscellaneous. 

Total 



Olmsted: 

Rochester 

Miscellaneous. 

Total 



Ottertail: 

Fergus Falls 

Pelican Rapids. 

Perham 

Miscellaneous.. 



Total 

Pennington: 

Thief River Falls. 
Miscellaneous 



Total 

Pine: 

Pine City 

Sandstone 

Miscellaneous- 



Total. 



Pipestone: 

Pipestone 

Miscellaneous. 

Total 



Number 
of retiuns 



81 
80 



161 



135 
51 



186 



340 
71 



411 



85 



105 



21 
117 
63 



201 



86 



910 

64 



333 
19 
31 
% 



479 



IIR 
51 



234 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

MINNESOTA— Continued 



County and city 



Polk: 

Crookston 

East Grand Forks. 

Fosston 

Miscellaneous 



Total. 



Pope: 

Glenwood 

Miscellaneous- 
Total.- 



Ramsev: 

North St. Paul.... 

St. Paul --. 

White Bear Lake- 
Miscellaneous 



Number 
of returns 



Total 

Red Lake: 

Red Lake Falls. 
Miscellaneous.-. 



Total 

Redwood: 

Redwood Falls. 
Miscellaneous. - 



Total. 



Renville: 

Fairfax 

Olivia 

Renville 

Miscellaneous. 

Total 



Rice: 

Faribault 

Northfield 

Miscellaneous. 

Total- 



Rock: 

Luverne- 

Miscellaneous. 

Total 



Roseau: 

Roseau 

Warroad 

Miscellaneous. 



Total - 



St. Louis: 

Aurora-. , 

Biwabik 

Buhl...- 

Chisholm , 

Duluth 

Ely 

Eveleth- 

Gilbert-... 

nibbing 

Kinney 

Mountain Iron. 

Proctor..- 

Tower- _ 

Virginia... 

Miscellaneous.. 



Total. 



210 

77 
14 
77 



378 



102 



61 

12, 669 

181 

22 



12, 933 



158 



9 
67 
40 
139 



291 

158 

19 



468 



34 



39 



24 
18 
26 

197 
5, 101 

166 

299 
47 

798 
4 
7 

161 
25 

420 
37 

7,330 



County and city 



Scott: 

Belleplaine 

Jordan 

Shakopee 

Miscellaneous. 



Total. 



Sherburne: Miscellaneous. 

Sibley: 

Winthrop 

Miscellaneous. 



Total. 



Stearns: 

Melrose 

Pavnesville 

St. Cloud 

Sauk Center.. 
Miscellaneous. 



Total - 



Steele: 

Blooming Prairie. 

Owatonna 

M iscellaneous 



Total - 



Stevens: 

Morris 

Miscellaneous. 

Total 



Swift: 

Appleton 

Benson 

Miscellaneous. 



Total. 



Todd: 

Long Prairie.. 

Staples 

Miscellaneous. 



Lake City. 



Total 


151 






Traverse: 

Browns Valley. 


18 




49 


Miscellaneous 


12 






Total 


79 






Wabasha: 





Plainview 

Wabasha 


37 


Miscellaneous. 


61 






Total 


223 






Wadena: 

Wadena . . ... 


91 


M iscellaneous 


20 






Total 


111 






Waseca: 


21 




107 


M iscellaneous 


28 






Total 


156 







STATISTICS OF INCOME 



235 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



MINNESOTA— Continued 



Adams: 

Natchez 

Miscellaneous. 

Total 



Alcorn: 

Corinth 

Miscellaneous. 

Total 



Amite: 

Qloster 

Miscellaneous- 
Total 



Attala: 

Kosciusko 

Miscellaneous. 

Total 



Benton: Miscellaneous. 

Bolivar: 

Cleveland 

Rosedale 

Shaw 

Shelby 

Miscellaneous 



Total. 



Calhoun: Miscellaneous. 
Carroll: Miscellaneous... 



Chickasaw: 

Houston 

Okolona 

Miscellaneous. 

Total 



Choctaw: 

Ackerman 

Miscellaneous. 



Total 

37722—29- 



-16 



County and city 


1 
Number 
of returns 

251 
116 


County and city 


Number 
of returns 


Washington: 

Stillwater 


Winona— Continued. 

Miscellaneous 


31 




Total 






690 


Total 


367 


Wright: 

Buffalo 










31 
108 
26 


48 


Madelia 


Cokato 


34 


St. James 


Delano 


30 


Miscellaneous 


Monticello 


13 






88 


Total 


165 


Total 






213 


Wilkin: 

Breckenridge 


98 
54 


Yellow Medicine: 
Canby 






Miscellaneous . 


57 




Granite Falls 


54 


Total. 


152 


Miscellaneous 


51 




Total 




Winona: 


15 
644 


162 


St Charles 


State total.. ... .. 




W inona 


61, 439 









MISSISSIPPI 



461 

5 



466 



180 
1 



91 



Claiborne: 

Port Gibson... 
Miscellaneous. 

Total 



Clarke: 

Quitman 

Stonewall 

Miscellaneous- 
Total 



Clay: 

West Point 

Miscellaneous. 

Total 



Coahoma: 

Clarksdale 

Miscellaneous- 
Total 



123 
84 
67 
74 

270 



Copiah: 

Crystal Springs. 

Hazlehurst 

Miscellaneous--. 



Total. 



Covington: 

Collins. 

Miscellaneous. 



Total 

DeSoto: Miscellaneous. 

Forrest: 

Hattiesburg--- 

Miscellaneous 



Total. 



Franklin: 

Bude -- 

Miscellaneous. 



Total. 



74 



101 
4 



105 



554 
238 



792 



160 



83 



612 



621 



236 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

MISSISSIPPI— Continued 



County and city 



George: Miscellaneous. 
Greene: Miscellaneous. 

Grenada: 

Grenada 

M iscellaneous 



Total. 



Hancock: 

Bay St. Louis. 
Miscellaneous- 
Total 



Harrison: 

Biloxi 

Gulfport. 

Lyman 

Pass Christian. 
M iscellaneous. - 



Total. 



Hinds: 

Jackson 

Miscellaneous. 

Total 



Holmes: 

Durant 

Lexington 

Miscellaneous. 



Total. 



Humphreys: 

Belzoni 

Miscellaneous. 

Total 



Issaquena: Miscellaneous. 
Itawamba: Miscellaneous. 



Jackson: 

Moss Point 

Ocean Springs. 

Pascagoula 

Miscellaneous.. 



Total - 



Jasper: Miscellaneous 

Jefferson: Miscellaneous. 

Jefferson Davis: Miscellaneous. 



Jones: 

KUisville 

Laurel 

Miscellaneous. 



Total. 



Kemper: Miscellaneous. 

LaFavette: 

Oxford 

M iscellaneous 



Total. 



Lamar: 

Lumberton 

Sumrall 

Miscellaneous. 



Total - 



Number 
of returns 



140 
16 



125 



395 

514 

13 

71 

112 



1.105 



1,725 
155 



fil 
81 
126 



268 



46 
68 
80 
13 

207 



26 

525 

25 



576 
60 



49 



County and city 



Number 
of returns 



Lauderdale: 

Meridian 

Miscellaneous 

Total 

Lawrence: Miscellaneous 
Leake: Miscellaneous 

Lee: 

Tupelo 

Miscellaneous. 

Total 

Leflore: 

Greenwood 

Itta Bena 

Miscellaneous 

Total 

Lincoln: 

Brookhaven... 

Norfield 

Miscellaneous 

Total 

Lowndes: 

Columbus 

M iscellaneous. _ 

Total 

Madison: 

Canton 

Miscellaneous 

Total 

Marion: 

Columbia 

Miscellaneous 

Total 

Marshall: 

Holly Springs 

M iscellaneous 

Total... 

Monroe: 

Aberdeen 

Kvaory 

M iscellaneous 

Total 

Montgomery; 

Winona 

Miscellaneous 

Total 

Neshoba: 

Philadelphia 

Miscellaneous 

Total 

Newton: 

Newton 

Union 

Miscellaneous 

Total.. 



STATISTICS OF INCOME 



237 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



MISSISSIPPI— Continued 



County and city 



Noxubee: 

Macon 

Miscellaneous. 

Total 



Oktibbeha: 

Starkville 

Miscellaneous. 



Total- 



Panola: 

Batesville 

Sardis 

Miscellaneous. 

Total 



Pearl River: 

Picayune 

Poplarville 

Miscellaneous. 



Total . 



Perry: 

Richton 

Miscellaneous. 



Total. 



Pike: 

McComb 

Magnolia 

Summit 

Miscellaneous. 



Total . 



Pontotoc: 

Pontotoc 

Miscellaneous- 



Total.. 

Prentiss: Booneville. 

<iuitman: 

Marks 

Miscellaneous 



Total. 



Rankin: 

Pelahatchie . . . 
Miscellaneous. 



Total . 



Scott: 

Forest 

Miscellaneous. 

Total 



Sharkey: Miscellaneous.. 
Simpson: Miscellaneous. 
Smith: Miscellaneous 

Stone: 

Wiggins 

Miscellaneous 



Total . 



Sunflower: 
Indianola . 
Moorhead- 



Number 
of returns 



County and city 



Sunflower— Continued. 

Ruleville... 

Miscellaneous 



138 



314 
42 
32 
20 



408 



102 



28 



Total. 



72 



23 



Tallahatchie: 

Charelston 

Tutwiler 

Miscellaneous. 

Total 



Tate: 

Senatobia 

Miscellaneous. 



Total 

Tippah: Miscellaneous. 

Tishomingo: 

luka 

Miscellaneous 



Total 

Tunica: Miscellaneous. 
Union 



128 
41 



Number 
of returns 



New Albany 


79 


Miscellaneous 


1 






Total 


80 






Walthall: Tvlertown 


35 






Warren: 

Vicksburg 


985 


Miscellaneous 


25 






Total 


1,010 






Washington: 

Greenville . 


572 


Leland 


107 


Miscellaneous 


191 






Total 


870 






Wayne: Miscellaneous . . 


40 


Webster: M iscellaneous 


17 






Wilkinson: 

Woodville . 


38 


Miscellaneous 


22 






Total 


60 






Winston: 

Louisville 


45 


M iscellaneous 


14 






Total 


59 






Yalobusha: 

Water Vallev 


96 




43 






Total 


139 






Yazoo: 

Yazoo City 


265 


Miscellaneous.. 


58 






Total - 


323 






State total 


16,964 







238 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories— Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

MISSOURI 



County and city 



Adair: 

Kirksville 

Novinger 

Miscellaneous. 

Total 



Andrew: 

Savannah 

Miscellaneous. 

Total 



Atchison: 

Rockport 

Tarkio 

Miscellaneous. 

Total 



Audrain: 

Mexico 

Vandalia 

Miscellaneous. 

Total 



Barry: 

Cassville 

Monett 

Miscellaneous. 



Butler: 

Poplar Bluff.. 
Miscellaneous. 

Total.. 

Caldwell: 

Braymer 

ITamilton 

Miscellaneous. 
• 
Total 



Number 
of returns 



193 
24 
5 



222 



135 



214 
38 
22 

274 



Total 


69 






Barton: 

Lamar .. 


30 


Liberal . . 


9 


Miscellaneous 


29 






Total 


' 68 






Bates: 

Butler 


44 


Rich Hill 


14 


Miscellaneous.. 


17 






Total 


75 






Benton: Miscellaneous.. . 


9 


Bollinger: Miscellaneous 


9 



Boone: 

Centralia . 


46 


Columbia 


410 


Miscellaneous 


11 






Total _. 


467 






Buclianan; 

St. Joseph 


2,527 
21 


Miscellaneous . . 






Total... 


2,548 








County and city 



Callaway: 

Fulton 

Miscellaneous. 

Total 



Cape Girardeau: 



Number 
! of returns 



124 
13 



142 



Cape Girardeau 


384 


Jackson 


50 


Miscellaneous 








Total 


441 






Carroll: 

Carrollton 


136 


Norborne 


19 


Miscellaneous 


12 






Total. 


167 






Carter: Miscellaneous 


4 






Cass: 

Harrison ville 

Pleasant Hill 


43 
41 


Miscellaneous 


43 






Total 


127 






Cedar: 

Eldorado Springs 


9 


Miscellaneous 


1 


Total 


10 






Chariton: 

Brunswick . 


13 


Salisbury . .... 


'*7 


Miscellaneous. 


19 






Total.. . 


59 






Christian: Miscellaneous 


11 






Clark: 

Kahoka 


16 


Miscellaneous 


16 






Total 


32 






Clay: 

Excelsior Springs 


111 


Liberty.. 


97 


Miscellaneous. 


67 






Total 


275 






Clinton: 

Cameron 


54 


Lathrop . 


19. 


Plattsburg... 

INIiscellaneous. 


56- 

. 14 


Total 


143 






Cole: 

Jefferson Citv 


394 


Miscellaneous. . . 








Total 


401 






Cooper: 

Boonville 


137 


Miscellaneous j 


21 


Total ' 


158 







STATISTICS OF INCOME 



239 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



MISSOURI— Continued 



County and city 



Crawford: Miscellaneous. 

Dflde: 

Greenfield 

Miscellaneous , 



Total 

Dallas: Miscellaneous. 

Daviess: 

Qallatin-.- 

Patton sburg- 

Miscellaneous 



Number 
of returns 



Total. 



De Kalb: 

Maysville 

Miscellaneous. 



Dunklin: 

Campbell 

Cardwell 

Eennett 

Maiden 

Senath... 

Miscellaneous. 

Total- 



Franklin: 

Pacific 

Union 

Washington... 
Miscellaneous. 

Total 



Gasconade: 

Hermann 

Miscellaneous. 

Total 



Gentry: 

Albany 

King City 

Stan berry 

Miscellaneous. 

Total 



Greene: 

Ash Grove 

Republic 

Springfield 

Miscellaneous. 

Total 



Grundy: 

Trenton 

Miscellaneous. 

Total 



Harrison: 

Bethany 

Cainsville 

Miscellaneous. 



Total. 



Total 


25 






Dent: Salem 


27 


Douglas: Miscellaneous .... 


6 







126 



County and city 



Number 
of returns 





Henry: 

Clinton. 


132 


Deepwater 

Windsor .. 


10 
10 


Miscellaneous 


13 


Total 


164 






Hickory: Miscellaneous 

Holt: 

Mound City 


3 
21 


Miscellaneous 


70 



Total. 



Howard: 

Fayette 

Glasgow 

Miscellaneous. 



Total. 



Howell: 

Mountain View. 

West Plains 

Willow Springs. 
Miscellaneous... 



Total. 



Iron: Miscellaneous. 



Jackson: 

Independence 

Kansas City.. 

Lees Summit 

Mount Washington. 
Miscellaneous 



Total. 



Jasper: 

Carl Junction - 

Carterville 

Carthage 

Duenweg 

Joplin 

Sarcoxie 

Webb City.... 
Miscellaneous. 

Total 



Teflerson: 

Crystal City.. 

De Soto 

Festus 

Miscellaneous- 



Total. 



Johnson: 

Holden 

W arrensburg.. 
Miscellaneous. 



Total. 



Knox: 

Edina.— - 

Miscellaneous. 

Total 



La Clede: 

Lebanon 

Miscellaneous. 

Total 



46 



26 



477 

18, 583 

34 

16 

130 



19, 240 



13 

9 

111 

3 

1,020 

11 

104 

10 



1,281 



288 



50 



240 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships calendar year 1937 — Continued 



MISSOURI— Continued 




Lafayette: 

Higginsville... 

Lexington 

Odessa 

Miscellaneous- 
Total 



Lawrence: 

Aurora 

Marion ville 

Mount Vernon. 

Pierce City 

Miscellaneous., 



Total 

Lewis: 

Canton 

La Grange 

Miscellaneous. 



Total. 



Lincoln: 



69 
105 
20 
49 



Elsberry 


10 


Troy. 


35 




23 






Total 


68 






Linn: 

Brookfleld 


88 


Mareeline 


67 




40 






Total 


195 






Livingston: 

Chillicothe 


113 


Miscellaneous. 


2 






Total.. 


115 






McDonald: Miscellaneous . . 


20 






Macon: 

Bevier 


18 


La Plata. .. .. 


26 


Macon 


81 


Miscellaneous 


21 






Total-. 


146 






Madison: 

Fredericktown. ^ . 


33 




2 






Total 


35 






Maries: Miscellaneous 


5 






Marion: 

Hannibal 


508 


Palmyra . .. 


37 




11 






Total . . 


616 






Mercer: 

Princeton. . 


11 




2 






Total 


13 






Miller: 

Eldon 


23 


Miscellaneous 


3 






Total. - 


26 







Mississippi: 

Charleston 

East Prairie... 
Miscellaneous. 



Total. 



Moniteau: 

California 

Tipton 

Miscellaneous. 

Total 



Monroe: 

Monroe City.. 

Paris 

Miscellaneous- 
Total 



Montgomery: 

Montgomery.. 

Wellsville 

Miscellaneous. 



Total. 



Morgan: 

Versailles 

Miscellaneous. 



Total. 



New Madrid: 

Gideon 

Morehouse 

New Madrid.. 

Parma 

Portageville... 
Miscellaneous. 

Total 



Newton: 

Granby 

Neosho 

Seneca.. 

Miscellaneous - 

Total 



Nodaway: 

Mary ville 

Miscellaneous- 
Total - 



Oregon: 

Thayer 

Miscellaneous- 
Total 



Osage: Miscellaneous. 
Ozark: Miscellaneous. 

Pemiscot: 

Caruthersvillc 

Ilayti--.- 

Miscellaneous 



Total 

Perry: 

Perry ville 

Miscellaneous. 

Total 



48 



64 



23 



9 
1? 
29 

4 
H 
11 



87 



114 
47 



23 
5 



2& 



STATISTICS OF INCOME 



241 



Table U. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

MISSOURI— Continued 



County and city 


j 
Number 
of returns 


County and city 


Number 
of returns 


Pettis: , 

Sedalia .- 


458 
19 


Ste. Genevieve: 

Ste. Genevieve 

Miscellaneous.. 

Total .. 


56 


Miscellaneous 


12 






Total 


477 


68 




St. Louis: 
Clayton 




Phelps: 

Newburg . .. 


13 
66 
9 
3 

91 


1,201 


Rolla -- 


Ferguson 


267 


St. James 


Kirkwood. 

Maplewood 


634 


Miscellaneous 


720 




Richmond Heights 


318 


Total -. 


University City 


1,782 






2,054 
18 


Pike: 


36 
132 
31 


Wellston .""'"^I]"im"r" 




Miscellaneous 






1, 786 


Louisiana 


Total 




Miscellaneous 








Total 


199 


Saline: 

Marshall 










83 


200 




Slater 








Polk: 


23 
8 


Sweet Springs 


14 


Bolivar 


Miscellaneous 


59 




Total 






347 


Total 


31 






19 


Pulaski: Miscellaneous 





Scotland: 

Memphis 






Putnam: 


27 
3 


15 




Miscellaneous 


4 


Miscellaneous 


Total 




19 


Total 


30 


Scott: 

Chaffee.. 








Ralls: Miscellaneous 


20 


57 




Illmo 


32 


Randolph: 


12 

10 

434 

7 


Oran 


10 


Higbee.- 


Sikeston .. . 


99 




Hunts ville -. .. 


Miscellaneous 


37 




Moberly 


Total 






235 




Total - 


463 


Shannon: Miscellaneous 


5 




Ray: 

Richmond 


56 
44 


Shelby: 

Clarence 


12 




Miscellaneous .. 


Shelbina 


19 






100 




17 


Total 


Total 










10 


48 


Reynolds: Miscellaneous 


Stoddard: 

Bernie 








Ripley: 


24 
2 


1 




Bloomfield 


18 






35 


Total 


26 


Miscellaneous... 


13 




Total 




St. Charles: 


336 
43 


67 


St. Charles 


Stone: Miscellaneous 




Miscellaneous 


12 


Total 


379 


Sullivan: 

Milan .. 




St. Clair: 




9 
15 
3 


15 


Appleton City 




12 


Osceola 


Total 




Miscellaneous.. 


27 


Total 


27 


Taney: Miscellaneous 


6 


St. Francois: 

Bonne Terre 


125 
18 
105 
112 
144 


Texas' Miscellaneous . 


13 


Vernon: 

Nevada 




Elvins 

Farmington 

Flat River 


166 


Miscellaneous 




9 


Total 




Total 


504 


175 







242 



STATISTICS OF IlSrCOME 



Table 11. — Individual returns hy States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



MISSOURI— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Warren; Miscellaneous 


42 


Worth: 
1 Grant City 






15 


Washington: Miscellaneous 


37 


Miscellaneous 


2 




Total 




Wayne: 


12 
18 


17 




Wright: 




Miscellaneous 






12 


Total 


30 


Miscellaneous. 


7 




Total . ... 




Webster: 


15 
8 


19 


Marshfield 


City of St. Louis 




Miscellaneous 


51, 859 




State total.- 




Total.- 


23 


96,407 









MONTANA 



Beaverhead: 

Dillon 

M iscellaneous 

Total- 

Big Horn: 

Hardin 

Miscellaneous 

Total 

Blaine: 

Chinook 

Miscellaneous 

Total... -. 

Broadwater: Miscellaneous. 

Carbon: 

Red Lodge 

Miscellaneous 

Total 

Carter: Miscellaneous 

Cascade: 

Great Falls 

Miscellaneous 

Total.. 

Chouteau: 

Fort Benton 

Miscellaneous 

Total 

Custer: 

Miles City , 

Miscellaneous 

Total 

Daniels: 

Scobey 

M iscellaneous 

Total 

Dawson: 

Glendive 

Miscellaneous 

Total 



202 
122 



324 



133 



257 
120 



377 



2,012 
194 



2,206 



57 
121 



178 



378 
24 



402 



Deerlodge: 

Anaconda 

Miscellaneous. 

Total 



Fallon: 

Baker 

Miscellaneous. 

Total 



138 



197 
49 



246 



Fergus: 

Lewistown 

Miscellaneous. 

Total 



Flathead: 

Kalispell 

Whiteflsh 

Miscellaneous. 

Total-- 



Gallatin: 

Bozeman- 

Three Forks-. 
Miscellaneous. 



Total 

Garfield: Miscellaneous. 



Glacier: 

Cut Bank 

Miscellaneous. 



Total 

Golden Valley: Miscellaneous. 

Granite: 

Philipsburg- 

Miscellaneous 



Total. 



Hill: 



Havre 

Miscellaneous. 



Total - 



Jefferson: Miscellaneous 

Judith Basin: Miscellaneous. 



STATISTICS OF INCOME 



243 



Table 11. — Individual returns bij States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

MONTANA— Continued 



County and city 



Lake: 

Poison 

Miscellaneous- 
Total. 



Lewis and Clark: 
East Helena- 
Helena.. 

Miscellaneous. 



Total 

Liberty: Miscellaneous. 

Lincoln: 

Eureka 

Libby 

Miscellaneous 



Total 

McCone: Miscellaneous. 

Madison: 

Ennis 

Miscellaneous 



Total. 



Meagher: Miscellaneous. 
Mineral: Miscellaneous.. 



Missoula: 

Missoula 

Miscellaneous. 

Total 



Musselshell: 

Roundup 

Miscellaneous. 



Total. 



Park: 

Livingston 

Miscellaneous. 



Total 

Petroleum: Miscellaneous. 

Phillips: 

Malta 

M iscellaneous 



Total. 



Pondera: Miscellaneous 

Powder River: Miscellaneous. 

Powell: 

Deer Lodge 

Miscellaneous 



Total 

Prairie: Miscellaneous. 



Number 
of returns 



108 



51 

1, 192 

122 



1,365 



26 



20 



11 
107 



103 
50 



7S9 
67 



224 
151 



375 



402 

59 



149 

35 



238 
45 



283 



County and city 



Ravalli: 

Hamilton 

Miscellaneous. 



Total. 



Richland: 

Sidney 

Miscellaneous. 



Total. 



Roosevelt: 

Poplar 

Wolf Point..-. 
Miscellaneous. 



Total. 



Rosebud: 

Forsyth 

Miscellaneous. 



Total. 



Sanders: Miscellaneous.. 
Sheridan: Miscellaneous. 

Silver Bow: 

Butte 

Walker viUe -. 

Miscellaneous 



Total. 



Stillwater: Miscellaneous. 

Sweet Grass: 

Big Timber 

Miscellaneous 



Total. 



Teton: 

Chouteau 

Miscellaneous. 



Total. 



Toole: Miscellaneous 

Treasure: Miscellaneous. 

Valley: 

Glasgow 

Miscellaneous 



Total. 



Wheatland: 

Harlowton 

Miscellaneous. 



Total - 



Wibaux: Miscellaneous. 

Yellowstone: 

Billings 

Laurel 

Miscellaneous 



Total 

State total. 



Number 
of returns 



244 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



NEBRASKA 



Comity and city 



Adams: 

Hastings 

Miscellaneous. 



Total. 



Antelope: 

Neligh... 

Miscellaneous. 



Total. 



-Arthur: Miscellaneous. 
Banner: Miscellaneous. 
Blaine: Miscellaneous.. 



Boone: 

Albion 

St. Edwards.. 
Miscellaneous. 



Total. 



Box Butte: 

Alliance 

Miscellaneous. 



Total... 

Boyd: Miscellaneous. 

Brown: 

Ainsworth 

Long Pine 

Miscellaneous 



Total. 



Buffalo: 

Kearney 

Ravenna 

Shelton. 

Miscellaneous. 



Total. 



Burt: 

Lyons 

Oakland 

Tekamah 

Miscellaneous. 



Total 

Butler: 

David City 

Miscellaneous. 



Total. 



Cass: 

Plattsmouth 

Weeping Water. 
Miscellaneous... 



Total. 



Cedar: 

Hartington 

Randolph 

Miscellaneous. 



Total. 

Chase: Miscellaneous. 

Cherry: 

Valentine 

Miscellaneous 



Total. 



Number 
of returns 



550 

55 



297 
48 



345 

48 



244 
58 
18 
94 



40 



129 

187 



316 



119 
33 
134 



73 
75 
136 



284 
71 



131 



County and city 



Cheyenne: 

Sidney 

Miscellaneous. 



Total. 



Clay: 



Sutton 

Miscellaneous. 



Total. 



Colfax: 

Schuyler 

Miscellaneous. 



Total. 



Cuming: 

West Point... 

Wisner.. 

Miscellaneous. 



Total. 



Custer: 

Broken Bow.. 

Sargent 

Miscellaneous. 



Total. 



Dakota: 

South Sioux City. 
Miscellaneous 



Total. 



Dawes: 

Chadron 

Crawford 

Miscellaneous. 



Total. 



Dawson: 

Cozad-. 

Gothenburg... 

Lexington 

Miscellaneous. 



Total. 



Deuel: 

Chappell 

Miscellaneous. 



Total. 



Dixon: 

Ponca 

Wakefield 

Miscellaneous- 



Total - 



Dodge: 

Fremont 

Hooper 

North Bend.- 

Scribner 

Miscellaneous. 



Total. 



Douglas: 

Omaha. 

Miscellaneous. 

Total 



STATISTICS OF INCOME 



245 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

NEBRASKA— Continued 



County and city 


Number 
of returns 

29 
15 


County and city 


Number 
of returns 


Dundy: 

Benkelman 


Jefferson: 

Fairbury 


251 


Miscellaneous 1 




90 




Total . 




Total . 


44 


341 




Johnson: 

Tecumseh 




Fillmore: 

Geneva 


64 
83 


58 


Miscellaneous 


Miscellaneous 


47 




Total 




Total 


147 


105 




Kearney: 

Minden . . 




Franklin: 

Franklin .. 


28 
64 


63 


Miscellaneous .. 


Miscellaneous 


38 




Total 




Total 


92 


101 




Keith: 

Ogallala 




Frontier: 


20 
40 


39 




Miscellaneous 


44 




Total 




Total 


60 


83 




Key a Paha: Miscellaneous 






23 
50 
73 


16 




Kimball: 

Kimball 




Cambridge -- 






81 






33 


Total 


146 


Total 




114 


Gage: 

Beatrice 

Wymore 


322 

71 
97 


Knox: 




39 




42 






109 




490 


Total 






190 




73 
29 
23 

87 
48 


Lancaster: 

College View 




Garfield: Burwell - 






27 




Ha velock 


72 




Lincoln 


3,559 






6 


Hall: 


627 
59 




134 


Total 








Miscellaneous 


3,798 


Total ... .- 


686 


Lincoln: 

North Platte 






344 


Hamilton: 


104 
64 




73 


Total 




Aurora 




Miscellaneous 


417 


Total 


168 




23 




4 


Harlan: 


28 
66 

94 




7 


Madison: 








M iscellaneous 






115 


Total 


Newman Grove 


30 




Norfolk 


364 




5 
66 


Tilden 


25 




Miscellaneous 


53 




Total 




Holt: 


33 
37 
52 


587 


Merrick: 

Central Citv 




Atkinson 

O'Neill . 




Miscellaneous 


119 




77 




122 


Total - 




Total.. 


196 




11 


Morrill: 












Howard: 
St Paul 


54 
25 


36 


Bridgeport 


55 


Miscellaneous 


Miscellaneous - 


14 




79 


Total 


105 









246 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, arid townships, calendar year 1927 — Continued 

NEBRASKA— Continued 



County and city 



i.ance: 

Fullerton 

Genoa 

Miscellaneous 

Total 

Nemaha: 

Auburn 

Miscellaneous. 

Total 

Nuckolls: 

Superior 

Miscellaneous 

Total. 

Otoe: 

Nebraska City 

Miscellaneous 

Total 

Pawnee: 

Pawnee City. 

Miscellaneous 

Total 

Perkins: Miscellaneous 

Phelps: 

Holdrege 

Miscellaneous 

Total 

Pierce : 

Pierce. 

Plainview 

Miscellaneous 

Total... 

Platte: 

Columbus.. 

M iseellaneous 

Total-- 

Polk: 

Osceola 

Stromsburg 

Miscellaneous 

Total 

Red Willow: 

McCook 

Miscellaneous 

Total 

Richardson: 

Falls City 

Humboldt 

Miscellaneous. 

Total 

Rock: Miscellaneous... 

Saline: 

Crete 

Friend... 

Wilbcr_ 

Miscellaneous 

Total 

Sarpy: Miscellaneous.. 



Number 
of returns 



lOS 
60 



168 



108 
76 



248 
114 



362 



69 



108 

47 



317 
146 



209 
53 



181 
72 
51 



304 



140 
43 
74 
95 



352 



95 



County and city 



Number 
of returns 



Saunders: 

Ashland 

Wahoo 

Miscellaneous. 

Total 



Scotts Bluff: 

Gering 

Mitchell 

Scottsblufl' 

Miscellaneous. 

Total 



Seward: 

Seward 

Miscellaneous. 

Total 



Sheridan: 

Gordon 

Miscellaneous. 

Total.- 

Sherman: 

Loup City 

IMisccllaneous. 



Total. 



Sioux: Miscellaneous. 
Stanton: 



Thomas: Miscellaneous. 

Thurston: 

WalthUl 

Miscellaneous 



Total - 



Valley: 

Ord 

Miscellaneous. 

Total 



Washington: 

Blair 

Miscellaneous. 

Total 



Wayne: 

Wayne... 

Miscellaneous. 

Total 



Webster: 

Red Cloud 

Miscellaneous. 

Total 



Wheeler: Miscellaneous. 

York: 

York 

Miscellaneous 

Total.. 



State total . 



51 
162 
208 



70 
85 
301 
12)* 



584 



167 
U3 



280 



62 
119 



181 





8.J 


jMiscellaneous .. .' 


:i- 






Total - 


li:^ 






Thayer: 

Hebron 


4^ 




;:!•■ 






Total ^_ 


184 



:5C 
14i'. 



125 
131 



25C. 



158 
86 



188 
61 



239 



32, 170 



STATISTICS OF INCOME 



247 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



NEVADA 



County and city 



-Churchill: 

Fallon 

M iscellaneous 

Total 

-Clark: 

Las Vegas. 

Miscellaneous 

Total..- 

T>ouglas; Miscellaneous 

Elko: 

Elko 

M iscellaneous. , 

Total... 

Esmeralda: 

Goldfleld 

Miscellaneous 

Total 

Eureka: Miscellaneous. 

Humboldt: 

Winnemucca 

M iscellaneous 

Total 

Lander: Miscellaneous. 

Lincoln: 

Caliente 

M iscellaneous. 

Total 

Lyon: 

Yerington. 

Miscellaneous 

Total 



Number 
of returns 



137 
2 



266 
42 



308 
143 



253 
225 



478 



75 
103 



260 
94 



354 
131 



101 



174 



County and city 



Mineral: Miscellaneous. 

Nye: 



Tonopah 

Miscellaneous. 



Total. 



Ormsby: 

Carson City... 
Miscellaneous. 

Total 



Pershing; 

Lovelock 

Miscellaneous. 



Total. 



Storey: 

Virginia City. 
Miscellaneous. 



Total. 



Washoe: 

Reno 

Sparks 

Miscellaneous. 

Total 



White Pine: 

East Ely 

Ely 

McGill 

Ruth 

Miscellaneous. 

Total 

State total... 



NEW HAMPSHIRE 



Be&nap: 

Alton 


18 
1 
12 
366 
62 
97 
95 


1 Cheshire— Continued. 

Jaffrey 


77 


Barnstead 


j Keene 


637 


Belmont.. 


1 Marlboro 


34 




j Swanzey 


20 


Meredith 


Troy 


15 


Tilton 


Walpole 


46 




Winchester 


33 






83 


Total 


651 


Total 








1 020 


Carroll: 

Bartlett 

Conway 

Ossipee 


10 

67 
18 
15 
3 
62 
85 


Coos: 

Berlin 




614 


■ Colebrook. 


56 


\ Qorham 


69 


Wakefield 




41 


Wolfeboro 


Jefferson 


10 




Lancaster. . 


129 






11 


Total 


260 


Whitefield 


55 






78 


Cheshire: 


17 
49 


Total 




1,063 


Hinsdale 







248 



STATISTICS OP INCOME 



Table 11. — Individual returns by States and Territories— Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



NEW HAMPSHIRE— Continued 



County and city 


Number 
of returns 


^County and city 


Number 
of returns 


Grafton: 

Ashland . 


42 

37 

45 

9 

24 

14 

347 

115 

280 

43 

59 

184 

9 

142 

15 

101 


Merrimack— Continued. 

Pembroke ... 




Bethlehem 


Pittsfield 


49 


Bristol 


Warner 


21 


Campton 


Miscellaneous .... . . . 


27:j 




Total 




Enfield 


1,898 


Hanover.. 

Haverhill 


Rockingham: 
Derry 






Lebanon ... 


125 


Lincoln . . 


Eppiug . .. 


19 


Lisbon 


Exeter 


251 


Littleton 


Hampton 


94 


Lyme . . . . . 


Kingston 


38 


Plymouth 




7 


Woodstock 


Newmarket 


59 


Miscellaneous. .. 


Northwood .. 


y 






16 


Total 


1,466 


Portsmouth 


757 




Raymond 






10 
37 

56 

36 

91 

32 

2,595 

6 

134 

1,417 

132 

.8 
nl 

122 




Hillsborough: 


Rye 


24 


Amherst 


Salem 


65 


Antrim . . . . . . .. 


Seabrook 


12 


Bedford 




116 




Total 




Greenville 


1,611 




Strafford: 




Hudson 




Manchester .. 


585 


Merrimack . 


Fa<mington . 


72 


Milford 


-Vlilton 


24 


Nashua 


Rochester 


294 


Peterboro . .-.. 


Somersworth 


130 


Weare . 


Miscellaneous 


86 


Wilton 


Total 




Miscellaneous 


1,191 




Sullivan: 

Charlestown 




Total 


4,734 










11 

5 

1,275 

196 

30 

15 

13 

3 




Merrimack: 


Claremont 


390 


Andover 


Cornish . . 


8 


Boscawen 




124 


Concord 


Sunapee 


■19 


Franklin 


Miscellaneous 


21 




Total 




Hooksett 


:m 


Hopkinton 


^ 




Northfield 


14, 484 









NEW JERSEY 



\tlantic: 

A. bsecon 


73 

5. 248 
85 
126 

157 
63 
39 

2()4 
47 

587 

112 

6,798 


Bergen— Continued. 




Atlantic City. 


Dumout 

East Paterson 

East Rutherford 


276 


Rgg Harbor 


55 


Ilammonton 


277 


Landisville 




205 


Margate..- 




42 


Mavs Landing 




1, 586 


Northfteld. 




96 


Pleasantville 


Fort Lee 

Garfield 


224 


Somers Point 


36<1 


V'entnor . 


388 


Miscellaneous 




• 586 






1,745 


Total.. 




485 




Hillsdale 


152 




161 
10 
401 
681 
227 
171 
204 
93 


fU'rgen: 


Kingsland 


6 


Allendale 




553 


Alpine 


Little Ferry 


138 


Bergenfleld 


Lodi 


280 


Bogata 




625 


Carlstadt . 




234 


Cliffside 


Midland Park 


135 


{'lo.ster 




14 


(Jresskell 


Moisemere 


135 



STATISTICS OF INCOME 



249 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

NEW JERSEY— Continued 



County and city 



Bergen — Continued . 

North Arlington 

OradelL 

Palisade Park 

Park Ridge 

Ramsey 

Ridgefield 

Ridgefleld Park 

Ridgewood 

Riveredge 

Rutherford 

Tenafly 

Wallington 

Waldwick 

Westwood - -- 

Woodcliff Lake 

Woodridge 

Wortendyke 

Wyckoff 

Miscellaneous 

Total 

Burlington: 

Beverly 

Bordentown 

Burlington 

Florence 

Medford 

Moorestown 

Mount Holly 

Palmyra - 

Riverside 

Riverton 

Roebling-- 

Miscellaneous 

Total 

Camden: 

Audobon 

Berlin. 

Blackwood 

Brooklawn 

Camden 

Clementon _. 

Collingswood 

Gloucester 

Haddonfield 

Haddon Heights 

Laurel Springs 

Magnolia 

Merchantville 

Westmont 

Woodlynne 

Miscellaneous 

Total-- 

Cape May: 

Cape May 

Cape May Court House 

Ocean City 

Wildwood 

Woodbine 

Miscellaneous 

Total 

Cumberland: 

Bridgeton 

Millville -- 

Port Norris 

Vineland. - 

Miscellaneous 

Total 



Number 
of returns 



170 

258 

265 

126 

207 

280 

896 

1,749 

160 

1.660 

460 

70 

39 

451 

627 

151 

o3 

79 

2,248 



20, 545 



125 
155 
290 

54 

33 
488 
231 
202 

92 
325 

59 
486 



2,540 



294 

64 

48 

28 

4,044 

35 

1,167 

280 

797 

321 

63 

42 

700 

102 

45 

477 



8, 507 



131 
44 
336 
264 
9 
132 



County and city 



Number 
of return! 



541 
334 
38 
494 
131 



Essex: 

Belleville-- 

Bloomfield....- 

Caldwell 

East Orange 

Glenridge 

Hilton.- 

Irvington 

Livingston 

Maplewood 

Millburn 

Montclair 

Newark 

Nutley 

Orange 

Roseland 

Short Hills 

South Orange- - 

Verona 

West C aid well - 
West Orange. -- 
Miscellaneous.. 



Total 

Gloucester: 

Clayton 

Glassboro 

National Park. 

Paulsboro 

Pitman 

Swedesboro 

Wenonah 

Westville 

Williamstown. 

Woodbury 

Misccllaneous- 



Total. 

Hudson: 

.\rlington 

Bayonne 

East Newark 

Guttenberg 

Harrison 

Hoboken 

Hudson Heights. 

Jersey City 

Kearney 

North Bergen — 

Secaucus 

Union City 

Weehawken 

West New York. 
Miscellaneous 



Total 

Hunterdon: 

Clinton 

Flemington... 
French town... 
Highbridge. . . 
Lambertville-- 

Milford 

Miscellaneous. 

Total 



1,538 11 



Mercer: 

Highstown 

Hopewell 

Pennington... 

Princeton 

Trenton 

Miscellaneous. 

Total 



1,040 

2,318 

574 

8, 212 

1, 192 

22 

2,603 

36 

2,090 

240 

5,226 

24, 186 

1,059 

2, 145 

31 

389 

2,080 

453 

48 

1,414 

270 

55, 634 

45 

73 

12 

127 

232 

125 



41 
511 
244 

1,590 

1,312 

4,225 

45 

175 

458 

4,029 

75 

17, 344 

■522 

1,087 

166 

2,994 

1, 556 

1,662 

75 

35, 725 

63 
152 

32 

85 
147 

27 
264 



150 

54 

75 

1,057 

6,425 

224 

7, 991 



250 



STATISTICS OF INCOME 



Tabt.e 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



NEW JERSEY— Continued 



County and city 



Number 
of returns 



Middlesex: i 

Carteret.. ' 334 

Cranbury 39 

Dunellen 292 

Fords *^5 

Highland Park 219 

Jamesburg 51 

Metuchen 360 

M iddlesex ■ 7 

Milltown 124 

New Brunswick _- 2,092 

Old Bridge.. 12 

Parlin-. 91 

Perth Amboy 1,610 

Roosevelt 10 

Sayreville : ^2 

Sewarcn 60 

South Amboy.. 275 

South River 167 

Woodbridge 398 

Miscellaneous 406 

Total 6.594 

Monmouth: 

Asbury Park 

Atlantic Highlands 

Avon 

Belmar 

Bradley Beach _.. 

Fair Haven - 

Freehold 

Highlands 

Keansburg 

Key port 

Long Branch 

Manasquan 

Matawan 

Ocean Grove 

Red Bank 

Rumson.. 

Sea Bright 

Spring Lake 

Miscellaneous 

Total 

Morris: 

Boonton 

Butler.. 

Chatham 

Chester 

Dover 

Hanover — . 

Hilbernia 

Madison 

Morris Plains 

Morristown . _ 

Mountain Lakes 

Netcong 

Rockaway 

Tabor. 

Wharton 

Whippany 

Miscellaneous 

Total i 5,255 

Ocean: 

Lakewood i 328 

New Egypt I 13 

Point Pleasant... I 122 

Toms River I 148 

Tuckerton i 124 

Miscellaneous I 348 

Total I 1,083 

Passaic: 

Bloomingdale. | 34 

Clifton ; 1,561 

Haledon I 128 

Hawthorne 526 

Little Falls \ 194 



1,087 

115 

73 

184 

150 

31 

379 

41 

36 

174 

644 

129 

116 

142 

827 

98 

54 

181 

876 



5,337 



493 
152 
412 

29 
899 

10 

3 

582 

125 

1,507 

277 

77 
134 

37 
144 

64 
310 



County ani city 



Passaic— Continued. 

Passaic 

Paterson.. 

PonTpton Lakes 

Prospect Park 

Totowa 

Wanaque 

West Paterson 

Miscellaneous 

Total.... 

Salem: , 

Carneys Point 

Elmer 

Penns Grove.. 

Salem 

Woodstown.- 

Miscellaneous 

Total 

Somerset: 

Bernardsville 

Boundbrook 

Gladstone 

Manville 

North Plainfleld... 

Peapack 

Raritan 

Somerville.- 

South Boundbrook 
M iscellaneous. 

Total... 

Sussex : 

Franklin 

Newton 

Ogdensburg 

Papakating 

Sparta 

Stanhope 

Sussex 

Miscellaneous 

Total 

Union: 

Cranford 

Elizabeth 

Fanwood 

Garwood.. 

Hillside 

Kenil worth 

Linden 

Lyons Farms 

New Providence... 

Plainfield... 

Rahway 

Roselle... 

Roselle Park 

Scotch Plains 

Springfield. 

Summit 

Union Town. 

Westfield 

M iscellaneous 

Total 

Warren: 

Alpha 

Belvidere 

Hackettstown 

0.xford 

Phillipsburg 

Washington 

Miscellaneous 

Total 

State total 



STATISTICS OF INCOME 



251 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

NEW MEXICO 



County and city 


Number 
of returns 


Bernalillo: 


1,442 
3 


Miscellaneous 




Total -- 


1,445 






12 




Chaves: 


468 
30 






Total .. 


498 




Colfax: 


127 

2 

312 

150 


Koehler 


Raton . 


M iscellaneous 




Total - 


591 




Curry: 


256 


Miscellaneous .. 


19 






Total 


275 






De Baca: Miscellaneous . 


26 






Dona Ana: 


161 




96 






Total .' 


257 






Eddy: 

Artesia . 


127 




143 




29 






Total . 


299 






Grant: 

Central . 


13 


Fort Bayard 


54 


Hurley.-- 


62 


Santa Rita 


81 


Silver City - 


161 


Tyrone . . - .. 


14 


Miscellaneous . 


55 






Total - ... 


440 






Guadalupe: 

Santa Rosa 


19 


Miscellaneous 


30 






Total-. 


49 






Harding: Miscellaneous 


17 






Hidalgo: 

Lordsburg .. 


45 


Miscellaneous 


14 






Total 


59 






Lea: Miscellaneous 


21 






Lincoln: 

Carrizozo 


63 


Miscellaneous 


32 






Total 


95 







County and city 



Luna: 

Columbus 

Deming 

Miscellaneous- 
Total 



McKinley: 

Gallup 

Miscellaneous. 

Total 



Mora: 

Mora-- 

Miscellaneous. 

Total 



Otero: 

Alamogordo— . 

Tularosa 

Miscellaneous. 



Total - 



Quay: 

Tucumcari 

Miscellaneous- 
Total 



Rio Arriba: 

Tierra Amarilla_ 
Miscellaneous--- 



Total 


76 






Roosevelt: 

Portales . . .-_ 


46 


Miscellaneous 


15 






Total 


61 






Sandoval: 


22 


Miscellaneous 


23 






Total 


45 






San Juan: 

Farmington 


42 


Miscellaneous .. . 


45 






Total 


87 






San Miguel: 

East Las Vegas 


288 




34 






Total 


322 






Santa Fe: 

Santa Fe 


424 




48 






Total 


472 






Sierra' Miscellaneous . . . 


39 







37722—29- 



-17 



252 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



NEW MEXICO— Continued 



County and city 



Socorro: 

Magdalena 

San Marcial 

Socorro 

Miscellaneous 

Total 

Taos: 

Taos.-- 

Miscellaneous 

Total 

Torrance: Miscellaneous 



Number 
of returns 



County and city 



Union: 

Clayton 

Miscellaneous 

Total 

Valencia: 

Belen 

Miscellaneous 

Total 

Miscellaneous for State: Residents of 
other States 

State total 



NEW YORK 



Albany: 

Albany 

Altamont 

Cohoes 

Delmar 

Green Island— 

Menands 

Ravena 

Selkirk 

Slingerlands— 

Watervliet 

West Albany.. 
Miscellaneous. 

Total 



Allegany: 

Andover 

Angelica 

Belmont 

Bolivar 

Cuba 

Friendship 

Wellsville 

Miscellaneous. 

Total 



Bronx: New York City 2. 



Broome: 

Binghamton 

Deposit 

Endicott 

Johnson City.-. 
Port Dickinson. 

Union... 

Miscellaneous... 



Total - 



Cattaraugus: 

Allegany 

Cattaraugus... 
Ellicottville... 
Franklinville.. 

Gowanda 

Little Valley... 

Olean 

Randolph 

Salamanca 

Miscellaneous. 



Total. 



54 

704 

123 

116 

77 

55 

29 

54 

476 

32 

226 



9,835 



30 
19 
42 
145 
77 
35 
290 
170 



31, 684 



,648 
93 
553 
409 
27 
52 
147 



75 
49 
40 
77 
160 
44 
1,014 
34 
380 
203 



2,076 



Cayuga: 

Auburn. 

Moravia 

Port Byron 

Weedsport 

Miscellaneous.. 

Total 

Chautauqua: 

Brocton 

Dunkirk.. 

Falconer 

Fredonia 

Jamestown 

Ripley 

Silver Creek... 

Westfield 

Miscellaneous.. 

Total 

Chemung: 

Elmira 

Elmira Heights 

Horseheads 

Miscellaneous.. 

Total 

Chenango: 

Bainbridge 

Greene 

New Berlin 

Norwich 

Oxford 

Sherburne 

Miscellaneous.. 

Total 

Clinton: 

Champlain 

Chazy 

Dannemora 

Plattsburg 

Rouses Point. - 
Miscellaneous.. 

Total 

Columbia: 

Chatham 

Claverack 

Germantown... 



i See footnote on p. 255. 



STATISTICS OF INCOME 



253 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

NEW YORK— Continued 



County and city 



Columbia— Continued. 

Hillsdale 

Hudson 

Kinderbook 

Philmont 

Valatie... 

M iscellaneous 



Total. 



Cortland: 

Cortland. 

Homer 

McGraw 

Miscellaneous. 

Total 



Delaware: 

Delhi 

Hancock 

Sidney.. 

Stamford 

Walton 

Miscellaneous. 

Total. 



Dutchess: 

Amenia 

Arlington... 

Beacon 

Castle Point 

Dover Plains 

Fishkill 

Hopewell Junction. 

Hyde Park... 

Millbrook 

Millerton 

New Hamburg 

Pawling 

Pine. Plains 

Poughkeepsie 

Red Hook 

Rhinebeck 

Staatsburg 

Wappingers Falls.. 

Wassaic- 

Miscellaneous 



Total. 



Erie: 



Akron 

Angola 

Blasdell 

Buffalo- 

Golden 

Depew 

East Aurora... 

Forks.. 

Hamburg 

Kenmore 

Lackawanna.. 
Lancaster^... 
North ColUnS- 

Sloan 

Springville 

Tonawanda... 
Williamsville.. 
Miscellaneous- 



Number 
of returns 



Total 

Essex: 

Au Sable Forks. 
Elizabethtown.. 

Keeseville 

Lake Placid 



20 
603 
56 
45 
43 
214 



1,207 



738 



109 
73 
94 
73 
125 
207 



681 



59 

24 

394 

18 
28 
34 
43 
47 

162 
78 
33 

106 
29 
2,279 
44 
95 
43 

134 
14 

184 



3,848 



123 

75 
39 
35,781 
7 i 
150 i 
400 i 
74 
490 
1,015 
520 
300 I 
51 j 
14 

124 ! 
625 ! 
300 
1,021 i 



41, 109 



68 
28 
40 
144 



County and city 



Essex — Continued. 

Port Henry 

Ticonderoga 

Westport. 

Willsboro.- 

Miscellaneous 

Total. 

Franklin: 

Chateaugay 

Malone 

Saranac Lake 

Tupper Lake 

Miscellaneous 

Total 

Fulton: 

Broadalbin.:.. 

Gloversville 

Johnstown 

Mayfield 

Northville 

Miscellaneous 

Total 

Genesee: 

Batavia 

Le Roy 

Oakfield 

Miscellaneous 

Total 

Greene: 

Athens 

Cairo . 

Catskill 

Coxsackie 

Tannersville 

Windham... 

Miscellaneous 

Total 

Hamilton: Miscellaneous 

Herkimer: 

Dolgeville 

Frankfort 

Herkimer 

Ilion 

Little Falls 

Mohawk 

Miscellaneous 

Total 

Jefferson: 

Adams 

Alexandria Bay 

Antwerp.. 

Carthage 

Clayton 

Dexter 

Watertown... 

M iscellaneous 

Total 

Kings: Brooklyn* 

Lewis: 

Lowville 

Miscellaneous 

Total 



37C 



• See footnote on p. 255. 



254 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

NEW YORK— Continued 



County and city 



Livingston: 

Avon 

Caledonia 

DansviUe 

Geneseo 

Mount Morris 

Nunda.. 

Miscellaneous. 

Total 

Madison: 

Canastota 

Cazenovia 

Hamilton 

Oneida... 

Miscellaneous 

Total 

Monroe: 

Brockport. 

East Rochester 

Fairport 

Honeoye Falls 

Pittsford 

Rochester 

Sea Breeze... 

Webster.. , 

Miscellaneous. 

Total.. 

Montgomery: 

Amsterdam 

Canajoharie 

Fonda 

Fort Plain 

Fultonville 

Hagaman 

Palatine Bridge 

St. Johnsville 

Miscellaneous 

Total 

Nassau: 

Baldwin 

Cedarhurst 

East Rockaway 

Farmingdale 

Floral Park 

Freeport 

Garden City. 

Glen Cove 

Great Neck 

Hempstead 

Hewlett.. 

Hieksville 

Inwood 

Lawrence... 

Locust Valley.. 

Lynbrook 

Mineola 

New Hyde Park 

Oyster Bay 

Port Washington 

Rockville Center 

Roosevelt 

Roslyn 

Sea Cliff 

Valley Stream 

Westbury 

Miscellaneous 

Total 

New York: New York City' 



Number 
of returns 



123 

71 
285 
157 
93 
54 
165 



948 



122 
149 
152 
572 
230 



1,225 



180 
245 
245 

61 

180 

20, 779 

40 
116 
981 



22, 827 



1,341 
164 
30 
154 
20 
14 
16 
90 
52 



1,881 



625 
387 
87 
165 
695 

1,091 
759 
487 
757 

1,220 
168 
194 
106 
241 
130 

1,016 
427 
114 
303 
692 

1,307 
146 
274 
249 
449 
264 

3.427 



15, 780 



341,885 



County and city 



Niagara: 

La Salle 

Lockport 

Middleport 

Niagara Falls 

North Tonawanda 

Miscellaneous 

Total. 

Oneida: 

Boonville 

Camden 

Clayville 

Clinton 

New Hartford 

Oriskany 

Oriskany Falls 

Rome 

Sherrill 

Utica 

Waterville 

Whitesboro 

Yorkville 

Miscellaneous 

Total 

Onondaga: 

Baldwinsville 

East Syracuse... 

Fayetteville 

Jordan 

Liverpool .._ 

Manlius 

Skanea teles 

Solvay 

Syracuse... 

M iscellaneous 

Total 

Ontario: 

Canandaigua 

Clifton Springs 

Geneva 

Naples 

Phelps -_ 

Shortsville 

Victor 

Miscellaneous 

Total 

Orange: 

Central Valley 

Chester 

Cornwall 

Cornwall on the Hudson 

Firthcliffe 

Florida 

Goshen 

Harriman 

Highland Falls... 

Highland Mi .s 

Maybroo : 

Middletown 

Monroe 

Montgomery 

Newburgh 

Port Jervis 

Tuxedo Park 

Walden. 

Warwick... 

Washingtonville 

West Point 

M iscellaneous 

Total... 



» See footnote on p. 255i 



STATISTICS OF INCOME 



255 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



NEW YORK— Continued 



County and city 



Orleans: 

Albion 

Holley 

Medina 

Miscellaneous. 

Total 



Oswego: 

Fulton 

Mexico 

Oswego 

Phoenix 

Pulaski 

Miscellaneous. 

Total 



Otsego: 

Cooperstown 

Oneonta 

Richfield Springs. 

Unadilla 

Miscellaneous 



Total - 



Putnam: 

Brewster.. 

Carmel 

Cold Spring 

Garrison 

Lake Mahopac. 
Miscellaneous.. 



Total. 



Queens: New York City *. 



Rensselaer: 

Castleton 

Hoosick Falls 

Nassau 

Rensselaer 

Schaghticoke 

Troy 

Valley Falls. 

West Sand Lake. 
Miscellaneous 



Number 
of returns 



Total 

Richmond: New York City 2. 



Rockland: 

Congers 

Garnerville 

Haverstraw... 

Hillburn 

Nanuet 

New City 

Nyack 

Pearl River 

Piermont- 

South Nvack.. 

Sparkill 

Spring Valley. 
Suflern 



2 New York City: 
Counties- 
Bronx 



255 
75 

294 
90 



714 



385 
38 

836 
73 
95 

155 



1,582 



640 
44 
46 

219 



1,155 



194 
51 

122 
76 
29 
74 



38, 097 



89 
153 I 

28 
459 

21 
3,268 

24 

13 
196 



4.251 



5,211 



37 
56 
298 
54 
80 
32 
624 
178 
69 
32 
36 
215 
266 



County and city 



Rockland— Continued. 

Tomkins Cove 

Valley Cottage 

West Haverstraw., 

West Nyack 

M iscellaneous , 



Total. 



St. Lawrence: 

Canton. 

Gouverneur... 

Massena. 

Norwood 

Ogdensburg... 

Potsdam 

Miscellaneous. 

Total 



Saratoga: 

Ballston Spa 

Corinth 

Mechanic ville 

Palmer 

Round Lake 

Saratoga Springs.. 

Schuylerville 

South Glens Falls. 

Stillwater 

Victory Mills 

Waterford. 

Miscellaneous 



Total - 



Schenectady: 

Schenectady.. 

Scotia 

Miscellaneous. 

Total 



Schoharie: 

Cobleskill 

Howes Cave 

Middleburgh... 
Richmondville. 

Schoharie 

Sharon Springs. 
Miscellaneous.. 



Total. 



Schuyler: 

Montour Falls. 
Watkins Glen.. 
Miscellaneous.. 



Total. 



Seneca: 

Seneca Falls... 

Waterloo. 

Miscellaneous. 

Total- 



Number 
of returns 



Number of returns 
31,684 



Kings (Brooklyn) 115,132 

New York - 341,885 

Queens 38,097 

Richmond 5,211 



Total 532,009 



256 



STATISTICS OF INCOME 



Table 11. — Individual returns hy States and Territories — Number of returns 
distributed Jby j;ounties, cities, and townships, calendar year 1927 — Continued 

NEW YORK— Continued 



County and city 



Steuben: 

Addison 

Avoca 

Batli 

Canisteo 

Corning 

Hornell 

Painted Post.. 

Wayland 

Miscellaneous. 



Total. 



Suffolk: 

Amityville 

Babylon 

Bay Shore 

East Hampton. 

■Oreenport 

Huntington 

Islip 

Lindenhurst 

Nortiiport 

Patchogue 

Port Jefferson.. 

River tiead 

Sag Harbor 

Sayville... 

Southampton.. 
Miscellaneous.- 



TotaL 



Sullivan: 

Callicoon 

Liberty 

Livingston Manor. 

Monticello.- 

Roscoe - 

■ South Fallsburg.... 

Woodridge.- 

M iscellaneous 



Total - 



Tioga: 

Owego 

Waverly 

Miscellaneous. 



Total. 



Tompkins: 

Groton 

Ithaca.. 

Trumansburg. 
Miscellaneous. 



Total. 



Ulster: 

Ellenville 

Highland 

Kingston 

Marlboro 

Milton 

New Paltz 

Port Ewen 

Saugerties 

Wallkill 

Woodstock 

Miscellaneous. 



Total. 



Warren: 

Glens Falls.... 
Lake George.. 

Luzerne 

Warrensburg.. 
Miscellaneous. 

Total 



Niunber 
of returns 



43 

15 
160 

83 
686 
782 

90 
100 
173 



2,132 



312 

410 
379 
185 
162 
657 
114 
124 
189 
436 
155 
331 
111 
219 
279 
1,923 



5,986 



47 
198 
58 
206 
31 
33 
35 
242 



850 



233 
203 



524 



106 

1,391 

39 

59 



1, 595 



122 
84 
1,187 
63 
38 
45 
25 

220 
43 
40 

218 



2,085 



960 
46 
17 
48 

108 



County and city 



Washington: 

Cambridge 

Fort Edward.. 

Granville 

Greenwich 

Hudson Falls.. 

Salem 

Whitehall 

Miscellaneous. 



Total - 



Wayne: 

Clyde 

Lyons 

Newark.. 

Palmyra 

Sodus 

Wolcott 

Miscellaneous. 



Total - 



Westchester: 

Ardsley.. 

Ardsley-on-Hudson . . 

Bedford 

Bedford Hills 

Briarcliff Manor 

Bronxville 

Buclianan.. 

Chappaqua 

C roton-on-Hudson . . . 

Dobbs Ferry 

Elmsford 

Harmon-on-Hudson.. 

Harrison 

Hartsdale 

Hastings-on-Hudson. 

Hawthorne... 

Irvington.. 

Katonah.. 

Larchmont 

Mamaroneck 

Mount Kisco 

Mount Vernon 

New Rochelle 

North Pelham 

North Tarrytown.... 

Ossining — 

Peekskill.. 

Pelham 

Pelham Manor 

Pleasantville 

Port Chester 

Purchase 

Rye... 

Scarsborough 

Scarsdale 

Tarrytown 

Tuckahoe 

Valhalla 

Verplanck 

White Plains 

Yonkers 

Yorktown Heights.. 
Miscellaneous 



Number 
of returns 



Total - 



Wyoming: 

Arcade 

Attica 

Castile 

Perry 

Silver Springs. 

W^arsaw 

Miscellaneous. 

Total 



72 
105 
136 

99 
243 

57 
204 



1,005 



65 
150 
174 
136 
88 
44 
222 



879 



60 
50 
39 

87 

116 

,190 

26 

122 

167 

290 

83 

51 

245 

165 

355 

68 

244 

194 

804 

637 

406 

,411 

,911 

98 

276 

786 

908 

511 

392 

414 

762 

18 

641 

60 

:, 135 

511 

499 

71 

30 

2,959 

5,365 

40 

317 



30, 514 



51 
80 
28 

120 
16 

160 
63 

518 



STATISTICS OF INCOME 



257 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

NEW YORK— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Yates: 

Dundee 


40 

260 
55 


Miscellaneous for State: Residents of 
other States 


4,5S4 




State total 




Miscellaneous 


766, 974 








Total 


355 









NORTH CAROLINA 



Alamance: 

Burlington 

Graham 

Haw River 

Mebane 

Miscellaneous. 

Total. 



Alexander: 

Taylorsville... 
Miscellaneous. 

Total-. 



Alleghany: Miscellaneous. 

Anson: 

Wadesboro 

M iscellaneous 



Total. 



Ashe: Miscellaneous.. 
Avery: Miscellaneous. 

Beaufort: 

Belhaven 

Washington 

M iscellaneous 



Total. 



Bertie: 

Windsor 

Miscellaneous. 

Total 



Bladen: Miscellaneous. 



Brunswick: 

Southport 

Miscellaneous. 



Total. 



Buncombe: 

.\sheville 

Miscellaneous. 

Total 



Burke: 

Morganton 

Miscellaneous. 

Total 



Cabarrus: 

Concoid 

Kannapolis 

Miscellaneous- 
Total 



320 

20 

3 

57 

25 



115 



11 

205 

18 



35 



2,581 
211 



2,792 



117 
32 



149 



151 
73 
14 



Caldwell: 

Granite Falls.. 

Lenoir 

Miscellaneous. 



Total 

Camden: Miscellaneous. 



Carteret: 

Beaufort 

Morehead City. 
Miscellaneous... 



Total 

Caswell: Miscellaneous. 

Catawba: 

Hickory 

Maiden 

Newton 

Miscellaneous 



Total. 



Chatham: 

Siler City 

Miscellaneous. 

Total 



Cherokee: 

Andrews. 

Murphy 

Miscellaneous. 



Total. 



Chowan: 

Edenton. 

Miscellaneous- 



Total 

Clay: Miscellaneous. 

Cleveland: 

Kings Mountain. 

Shelby 

Miscellaneous 



Total. 



Columbus: 

Whiteville 

Miscellaneous. 

Total 



Craven: 

New Bern 

Miscellaneous. 

Total 



258 



STATISTICS OF IN COME 



Table 11. — Individual returns by States and Territories-^Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

NORTH CAROLINA— Continued 



County and city 



Cumberland: 

Fayetteville.-. 
Miscellaneous. 

Total 



Currituck: Miscellaneous. 
Dare: Miscellaneous 



Davidson: 

Lexington 

Thomasville-- 
Miscellaneous- 

Total 



Davie: 

Cooleemee 

Miscellaneous. 

Total -- 



Duplin: 

Warsaw.- 

Miscellaneous. 

Total 



Durham: 

Durham. 

Miscellaneous. 

Total 



Edgecombe: 

Rocky Mount. 

Tarboro 

Miscellaneous.. 

Total 



Forsyth: 

Kernersville 

Winston-Salem. 
Miscellaneous... 



Total. 



Franklin: 

Franklinton... 

Louisburg 

Miscellaneous. 

Total 



Gaston: 

Belmont 

Bessemer City. 

Cherryville 

Dallas 

Gastonia 

Lowell 

McAdenville... 
Mount Holly. - 
Miscellaneous.. 



Total. 



Gates: Miscellaneous 

Graham: Miscellaneous. 

Granville: 

O.xford 

Miscellaneous 



Total. 

Greene: Miscellaneous. 



Number 
of returns 



500 
46 



197 

142 

17 



356 



95 



1.398 
2 



1,400 



956 



31 

2,344 

53 



13 

25 
14 
527 
18 
6 
59 
29 



779 



140 
20 



County and city 



Guilford: 

Oibsonville.^. 

Greensboro 

High Point... 
Miscellaneous. 

Total 



Halifax: 

Enfield 

Roanoke Rapids. 

Rosemar,y 

Scotland Neck... 

Weldon.. 

Miscellaneous 



Total 







Harnett: 

Dunn 


75 


Miscellaneous 


46 






Total 


121 






Haywood: 

Canton 


80 


Wavnesville. 


93 


Miscellaneous 


25 






Total 


198 






Henderson: 

Hendersonville.. 


282 


Miscellaneous 


39 




• 


Total... 


321 






Hertford: 

Ahoskie 


44 


Miscellaneous. 


25 






Total 


69 






Hoke: 

Raeford 


33 


Miscellaneous. 


4 






Total 


37 






Hyde: Miscellaneous 


5 






Iredell: 

Mooresville.. 


97 


Statesville 


285 


Miscellaneous .. . 


8 






Total 


390 






Jackson : Miscellaneous 


41 






Johnston: 


28 


Clayton 


57 


Selma ... 


40 


Smithfleld 


76 


Miscellaneous ..... 


31 






Total 


232 








6 






Lee: 


111 


Miscellaneous 


12 






Total 


123 







STATISTICS OF INCOME 



259 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

NORTH CAROLINA— Continued 



County and city 



Lenoir: 

Kinston 

La Grange 

Miscellaneous. 

Total 



Lincoln: 

Lincolnton 

Miscellaneous. 



Total. 



McDowell: 

Marion 

Miscellaneous. 

Total 



Macon: Miscellaneous... 
Madison: Miscellaneous. 



Martin: 

Robersonville. 
Williamston.. 
Miscellaneous- 



Total. 



Mecklenburg: 

Charlotte 

Cornelius 

Davidson 

Miscellaneous- 



Total 

Mitchell: Miscellaneous 

Montgomery: 

Troy... _... 

Miscellaneous 



Total 

Moore: Miscellaneous. 



Nash: 

Spring Hope.. 
Miscellaneous. 



Total. 



New Hanover: 
Wilmington... 
Miscellaneous. 

Total 



Northampton: Miscellaneous. 
Onslow: Miscellaneous 



Orange: 

Carrboro 

Chapel Hill... 

Hillsboro 

Miscellaneous. 



Total 

Pamlico: Miscellaneous. 



Pasquotank: 

Elizabeth City. 
Miscellaneous.. 



Total. 



Number 
of returns 



314 
22 



69 



4,331 

7 

53 

46 



4,437 



64 
321 



79 



1,404 
10 



1,414 



151 
23 



367 
1 



368 



County and city 



Pender: 

Burgaw 

Miscellaneous. 

Total 

Perquimans: 

Hertford 

Miscellaneous. 

Total.. 

Person: 

Roxboro 

Miscellaneous. 

Total-- 

Pitt: 

Ayden 

Farmville 

Greenville 

Miscellaneous. 

Total 

Polk: 

Tryon 

Miscellaneous. 

Total 

Randolph: 

Asheboro 

Ramseur 

Randleman-.. 
Miscellaneous. 

Total 

Richmond: 

Hamlet 

Rockingham.. 
Miscellaneous. 

Total 

Robeson: 

Fairmont 

Lumberton... 

Maxton 

Red Springs.. 
Miscellaneous. 

Total 

Rockingham: 

Draper 

Leaksville 

Madison 

Mayodan 

Reidsville 

Spray 

Miscellaneous 

Total 

Rowan: 

China Grove. 

Salisbury 

Spencer 

Miscellaneous 

Total 

Rutherford: 

Caroleen 

Cliffside 



260 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

NORTH CAROLINA— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Rutherford— Continued. 

Forest City 


45 

4 

47 

43 


Vance: 

Henderson 


246 


Henrietta.. 




26 




Total 




Miscellaneous 


272 




Wake: 

Raleigh 




Total 


154 








Sampson: 


41 
25 


1,903 


Clinton 


Wake Forest 


43 


Miscellaneous 


Wendell 


20 




Miscellaneous 




Total. 


66 


93 


Total 




Scotland: 


97 
23 

120 


2,059 




Warren: Miscellaneous 




Miscellaneous 


97 


Total _.. 


Washington: Miscellaneous 


40 


Watauga: Miscellaneous 


25 


Stanley: 

Albemarle 


116 
40 
16 
4 


Wayne: 

Fremont. 




Badin . 


26 


Norwood 


Goldsboro 


448 


Miscellaneous 


Mount Olive 


86 




Miscellaneous 




Total 


176 




Total 




Stokes: Miscellaneous 


44 


566 


Wilkes: 




Surry: 

Elkin 


59 
185 
32 


96 


Mount Airy 




6 


Miscellaneous 


Miscellaneous 


12 




Total 




Total 


276 






114 


Swain: Miscellaneous 


26 


Wilson: 

Wilson. . . . 








Transylvania: 


48 
12 


543 


Brevard 




70 




Total. 








Total 


60 


613 


Yadkin: Miscellaneous 




Tyrrell: Miscellaneous 


9 


14 


Yancey: Miscellaneous 








Monroe 


157 
12 


Miscellaneous for State: Residents of 
other States 




Miscellaneous 


351 




State total 




Total 


169 


33, 398 









NORTH DAKOTA 



Adams: Miscellaneous.. 

Barnes: 

Valley City 

Miscellaneous 

Total 

Benson: Miscellaneous.. 
Billings: Miscellaneous. 

Bottineau: 

Bottineau City. 

Miscellaneous 

Total. 

Bowman: Miscellaneous 

Burke: Miscellaneous... 

Burleigh: 

Bismarck 

M iscellaneous 

Total 



49 



203 
80 



283 



120 
5 



43 
101 



144 
54 



561 
24 



Cass: 

Casselton 

Fargo 

Miscellaneous 

Total 

Cavalier: 

Langdon 

Miscellaneous 

Total , 

Dickey: 

Ellendale 

Oakes 

Miscellaneous 

Total ., 

Divide: 

Crosby 

Miscellaneous. 

Total 



STATISTICS OF INCOME 



261 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



NORTH DAKOTA— Continued 



Comity and city 


Number 
of returns 


County and city 


Number 
of returns 


Dunn: Miscellaneous 


30 


Mountrail: Miscellaneous . .- . 


11& 






101 


Eddy: 


78 
24 


Oliver: Miscellaneous 


VT 


New Rockford 


Pembina: Miscellaneous 


117 




Pierce: 

Rugby 








Total. 


102 


52- 






3? 


Emmons: 


28 
18 


Total 




84 




Ramsey: 








Total 


46 


264 




Miscellaneous 

Total 


127 


Foster: 

Carrington.- 


62 
20 


391 




Ransom: 

Enderlin 








Total 


82 


BS 






49 


Golden Valley: 


33 

16 


Miscellaneous 


23 




Total 




Miscellaneous.- 


130 




Renville: Miscellaneous 




Total 


49 


4S 




Richland: 

Hankinson 




Grand Forks: 


709 
36 
94 


26 


Grand Forks - - 


Lidgerwood . 








Larimore 


Wahpeton 










Miscellaneous 










839 


Total 




Total - . 






226 


Grant: Miscellaneous 


37 


Rolette: Miscellaneous 


51 






37 
25 


Sargent: Miscellaneous 


33 


Griggs: 


Sheridan : M iscellaneous 


37 












Miscellaneous 


Slope: 

Marmarth 








Total 


62 










74 
46 


Miscellaneous 


6 


Hettinger: Miscellaneous 


Total 




Kidder: Miscellaneous 


2ff 




La Moure: 


27 
101 


Stark: 

Dickinson 


141 




Miscellaneous 


63 




Total 




Total 


128 


204 




Steele: Miscellaneous 






32 
148 


81 




Stutsman 










29 
25 
19 


355 


Mcintosh: 


Aliscellaneous 


74 








Wishek... 


429 


Miscellaneous 


Towner: 






Total.. 


73 


83 




51 


Miscellaneous 


52 


McKenzie: Miscellaneous 


Total 










49 
114 


13& 


McLean: 


Traill: 




Wilton 




Miscellaneous 


43 




163 


Mayville 


42 


Total 


Miscellaneous 


77 


Mercer: Miscellaneous 


51 


Total.. 


162 


Morton: 


28 
189 
82 


Walsh: 

Grafton 


86. 




Park River 


41 




Miscellaneous... 


73 




Total 




Total 


299 


20O 









262 



STATISTICS OF INCOME 



Table II.— Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



NORTH DAKOTA— Continued 



Total. 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Ward: 

Kenmare 


70 

669 

79 


Williams: 

Williston 


166 


Minot.. 


Miscellaneous 


91 




Total 






257 


Total 


818 


Miscellaneous for State: Residents of 
other States 








Wells: 


91 


67 








Miscellaneous 


101 


State total 


9.758 



OHIO 



Adans: 

Manchester..- 

Peebles 

Miscellaneous - 

Total - 

Allen: 

Bluffton 

Delphos 

Lima -.. 

Spencerville... 
Miscellaneous- 

Total 

Ashland: 

Ashland 

Loudonville.-. 

Total 

Ashtabula: 

Ashtabula 

Conneaut 

Geneva 

Jefferson 

Miscellaneous. 

Total 

Athens: 

Athens 

Buchtel 

Chauncey 

Glouster 

Jacksonville—. 

Nelsonville 

MisceUaneous. 

Total.. 

Auglaize: 

Minster 

New Bremen.. 

St. Marys 

Wapakoneta.. 
Miscellaneous. 

Total.. 

Belmont: 

Barnesville 

Bellaire 

Bethesda 

Bridgeport 

Flushing 

Martins Ferry 
St. Clairsville. 

Shadyside 

Yorkville 

Miscellaneous. 

Total 



51 

164 

1,628 

30 i 
41 



1,914 



547 



1,646 
• 740 

130 
96 

112 



2,724 



225 

2 

4 

44 

1 

118 



403 



42 
43 
131 
159 
23 



398 



210 
589 

35 
194 

93 
503 
130 
141 

79 
284 



2,258 



Brown: 

Georgetown 

Ripley 

Miscellaneous 

Total 

Butler: 

Hamilton 

Middletown 

Oxford 

Miscellaneous 

Total... 

Carroll: 

Carrollton 

M iscellaneous 

Total-. 

Champaign: 

Mechanicsburg... 

St. Paris 

Urbana 

Miscellaneous 

Total- 

Clark: 

South Charleston 

Springfield 

Miscellaneous 

Total. 

Clermont: 

Batavia 

Bethel 

Loveland 

Milford 

New Richmond-. 
Miscellaneous 

Total 

Clinton: 

Blanchester 

Wilmington 

Miscellaneous 

Total 

Columbiana: 

Columbiana 

East Liverpool... 

E- St Palestine 

Leetonia 

Lisbon 

Salem..- 

Salineville. 

Wells ville.. 

Total 



STATISTICS OF INCOME 



263 



Table 1 1. ^Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

OHIO— Continued 



County and city 



Coshocton: 

Coshocton 

Miscellaneous - 

Total 



Crawford: 

Bucyms 

Crestline 

Gallon 

Miscellaneous- 
Total-- 



Cuyahoga: 

Bedford 

Berea 

BratenahL- 

Brecksville 

Chagrin Falls 

Cleveland 

Cleveland Heights- 
Dover 

East Cleveland 

Euclid Village 

Garfield Heights--. 

Independence 

Lakewood 

Maple Heights 

Newburg Heights.. 

North Olmstead 

Rocky River 

Shaker Heights 

South Euclid 

Miscellaneous 



Number 
of returns 



Total-- 

Darke: 

Arcanum 

Greenville 

Union City 

Versailles 

Misoellaneous- 

Total 



Defiance: 

Defiance 

Hieksville 

Miscellaneous - 

Total 



Delaware: 

Delaware 

Miscellaneous- 



Total _ 



Erie: 

Huron. 

Sandusky 

Vermilion 

Miscellaneous. 



Total. 



Fairfield: 

T Bremen 

Lancaster 

Miscellaneous. 



Total 

Fayette: 

Washington Court House. 
Miscellaneous 



344 
29 



373 



364 
180 
371 

58 



973 



138 
146 

40 

22 

112 

35, 754 

720 

80 

1,306 

152 

126 

17 

1,920 

6 

ISO 

15 

80 
100 

92 
201 



41, 177 



340 
10 
52 
65 



234 
52 
19 



297 
28 



325 



87 

1,146 

87 

112 



1,432 



27 

546 
58 



631 



280 



Total. 



County and city 



Franklin: 

Bexley 

Columbus 

East Columbus 

Grandview Heights. 

Linden Heights 

Upper Arlington 

Westerville 

Worthington 

Miscellaneous 



Total- 



Fulton: 

Archbold 

Delta 

Swan ton- 

Wauseon 

Miscellaneous- 



Total 

Gallia: 

Gallipolis 

Miscellaneous- 



Total- 



Geauga: 

Chardon 

Miscellaneous- 

Total-- 



Greene: 

Jamestown 

Xcnia 

Yellow SpringS- 
Miscellaneous-. 



Total 

Guernsey: 

Byesville 

Cambridge 

Miscellaneous- 



Total- 



Hamilton: 

Addyston 

Cheviot... 

Cincinnati... 

Cleves 

Elm wood Place 

Glendale 

Harrison 

Lockland 

Mount Healthy 

North College Hill. 

Norwood 

Reading.- 

St. Bernard 

Sharonville 

Wyoming 

Miscellaneous 



Total. 



Hancock: 

Findlay 

McComb -.•.-. 
Miscellaneous. 



35, 008 



G3» 
11 



Total 


683 






din: 

Ada 


63. 




31 


Kenton . .. 


235 


Miscellaneous 


33 


Total- . 


362 



264 



STATISTICS OF IKCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

OHIO— Continued 



County and city 



Harrison: 

Cadiz -. 

Miscellaneous. 



Number 
of returns 




Toiai 


367 


Henry: 

Deshler 


34 


Holgate 


23 


Napoleon 


178 


.Miscellaneous 


52 






Total. 


287 






Highland: 

Greenfield-- 


139 


Hillsboro-- 


150 


Miscellaneous 


66 







■Total- 



Hocking: 

Logan 

Murray City.- 
Miscellaneous. 

Total- 



Holmes: 

Millersburg... 
Miscellaneous. 

Total- 



Huron: 

Belle vue 

Monroeville... 
New London-. 

Norwalk 

Willard 

Miscellaneous. 

Total-- 



Jackson: 

Jackson 

Oak Hill. 

Wellston 

Miscellaneous. 

Total- 



Jefferson: 

Amsterdam 

Bergholz.- 

Brilliant 

Dillonvale 

Grover 

Mingo Junction. 

Steuben ville 

Toronto 

Miscellaneous... 



Total - 



Knox: 

Fredericktown- 
Mount Vernon- 
]Miscellaneous.- 



Total- 



Lake: 

Fairport Harbor. 

Painesville 

WicklifTe --.. 

Willoughby 

Miscellaneous 



Total - 



183 
168 



3,296 



1,405 





County and city 



Lawrence: 



Marion: 

Marion 

Miscellaneous. 

Total- 



Medina: 

Lodi 

Medina 

Wadsworth 

Miscellaneous. 



Total. 



Meigs: 

Middleport... 

Pomeroy 

Miscellaneous. 

Total- 



Coal Grove.. -- 


7 


Ironton 


420 


Miscellaneous.- 


39 






Total- 


466 






Licking: 

Granville.. 


73 


Newark -- 


896 


Utica- --- - 


28 


Miscellaneous 


100 






Total- 


1,097 






Logan: 

Bellefontaine 


328 


West Liberty 


17 


Miscellaneous.- 


61 






Total - 


406 






Lorain: 

Amherst 


288 


Avon - 


81 


Elyria... 


1,996 


Lorain 


2,555 


Oberlin 


240 


Wellington 


96 


Miscellaneous- - 


64 






Total 


5,320 






Lucas: 

Maumee 


172 


Sylvania 


120 


Toledo. 


15,047 


Miscellaneous 


198 






Total 


15, 537 






Madison: 

London 

Mount Sterling - --- 


117 
21 


Plain Citv 


11 


West Jefferson . . 


20 


M iscellaneous 


5 






Total - 


174 






Mahoning: 


376 


Sebring - 


590 


Struthers . . 


851 


Youngsto wn 


14, 340 




297 






Total 


16, 454 







684 



95 

104 

13 

212 



STATISTICS OF INCOME 



265 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



OHIO— Continued 



County and city 



Mercer: 

Celina 

Coldwater , 

Fort Recovery... 
Rockford 

Miscellaneous 

Total. 

Miami: 

Covington 

Piqua , 

Tippecanoe City, 

Troy.- 

West Milton 

Miscellaneous 

Total. 

Monroe: 

Woodsfleld 

Miscellaneous 

Total. 

Montgomery: 

Brookville 

Dayton.. 

Germantown 

Miamisburg 

West Carrollton. 
Miscellaneous 

Total.. 

Morgan: 

McConnelsville. 
Miscellaneous 

Total 

Morrow: 

Cardington 

Mount Gilead... 
Miscellaneous... 

Total.. 

Muskingum: 

Dresden 

Roseville 

South Zanesville 

Zanesville 

Miscellaneous... 

Total. 

Noble: 

Belle Valley 

Caldwell.. 

Miscellaneous... 

Total. 

Ottawa: 

Marblehead 

Oak Harbor 

Port Clinton.-.. 
Miscellaneous... 

Total 

Paulding: 

Antwerp 

Paulding ;... 

Miscellaneous... 

Total 



Number 
of returns 



166 
28 



233 



54 
524 

68 
341 

29 

56 



1,072 



141 
20 



161 



65 
205 

49 
111 



10, 154 



18 

33 

15 

1,364 

150 



1,580 



35 



24 

72 

205 

196 



497 



93 



County and city 



Perry: 

Corning 

Crooksville 

New Lexington . . 
New Straitsville. 

Shawnee 

Somerset 

Miscellaneous 



Total. 



Pickaway: 

Ashville 

Circle ville 

Miscellaneous. 

Total 



Pike: 

Waverly 

Miscellaneous. 



Total. 



Portage: 

Garrettsville.. 

Kent 

Ravenna 

Miscellaneous. 

Total 



Preble: 

Eaton 

Lewisburg 

Miscellaneous. 

Total 



Putnam: 

Columbus Grove. 

Continental 

Leipsic 

Ottawa 

Miscellaneous 



TotaL 



I Richland: 

! Mansfield 

] Plymouth 

' Shelby 

j Miscellaneous. 

' Total.. 



Ross: 

Chillicothe 

Miscellaneous. 

Total 



Sandusky: 

Clyde 

Fremont 

Gibsonburg... 
Miscellaneous. 

Total 



Scioto: 

New Boston.. 
Portsmouth... 

Sciotoville 

Miscellaneous. 

Total 



266 



STATISTICS OF USTCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



OHIO— Continued 



County and city 



Seneca: 

Fostoria 

TifRn 

Miscellaneous. 

Total 



Shelby: 

Sidney.- 

Miscellaneous. 

Total 



Stark: 

Alliance 

Canal Fulton.. 

Canton 

Louisville 

Massillon 

Minerva 

Navarre 

North Canton. 
Miscellaneous.. 



Total. 



Summit: 

Akron 

Barberton.. 

Cuyahoga Falls. 

Hudson 

Kenmore 

Miscellaneous... 



Total. 



Trumbull: 

Girard 

Hubbard 

Newton Falls. 

Niles 

Warren 

Miscellaneous. 

Total 



Tuscarawas: 

Dennison 

Dover 

Newcomerstown . . . 
New Philadelphia. 

Uhrichsville 

Miscellaneous 



Total. 



Union: 

Marys ville 

Richwood 

Miscellaneous. 



Total. 



Number 
of returns 



399 
572 
102 



1,073 



298 
34 



1,609 

52 

6,166 

100 
1,081 

102 



9,310 



12, 691 
2, 304 
485 
102 
502 
148 



16, 292 



799 
386 
54 
637 
1,341 
175 



3,392 



296 
420 
132 
447 

378 



1,771 



96 



County and city 



Van Wert: 

Van Wert 

Miscellaneous. 

Total 



Vinton: 

]\TcArthur 

Miscellaneous. 



Total. 



Warren: 

Franklin 

Lebanon 

Miscellaneous. 

Total 



Washington: 

Belpre 

Marietta 

Miscellaneous. 

Total 



Wayne : 

Doylestown... 

Orrville .-j 

Eittman 

Shreve 

Wooster 

Miscellaneous. 

Total 



Williams: 

Biyan 

Montpelier 

Stryker 

Miscellaneous. 

Total 



Wood : 

Bowling Green... 
North Baltimore. 

Porrysburg 

Rossford 

Miscellaneous 



Total. 



Wyandot: 

Carey 

Upper Sandusky. 
Miscellaneous 



Total. 



Residents of other States. 
State total-. 



Number 
of returns 



312 
50 



362 



36 



144 
142 
103 



389 



10 
551 
62 



623 



36 

320 

82 

41 

920 

eo 



1, 459 



149 

117 

6 

62 



334 



193 
85 
182 
124 
223 



807 



63 
135 
46 



239 



222, 707 



OKLAHOMA 



Adair: 

Still well 


26 
16 


Atoka: 

Atoka 


17 


Miscellaneous 


Miscellaneous 






Total 

Beaver: Miscellaneous 

Beckham: • 
Elk City 




Total 


42 


24 




42 


Alfnlfn- 


55 
50 


Cherokee.. 


95 


M isccll aneous 


Sayre 

Miscellaneous 

Total 


GO 




58 


Total __ 


105 






213 



STATISTICS OF INCOME 



267 



Table 11. — Individual returns by Slates and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

OKLAUOMA— Continued 



County and city 



Blaine: 

Geary 

Okeene 

Watonga 

Miscellaneous. 

Total 

Bryan: 

Caddo ^ 

Durant 

Miscellaneous 

Total 

Caddo: 

Anadarko 

Carnegie 

Cement 

Miscellaneous,- 

Total 

Canadian: 

El Reno 

Yukon 

Miscellaneous 

Total 

Carter: 

Ardmore 

Healdton 

Wilson 

WiiL 

■ Miscellaneous 

Total 

Cherokee: 

Talilequah 

Miscellaneous 

Total 

Choctaw: 

Boswell 

Hugo 

Miscellaneous 

Total- -. 

Cimarron: Miscellaneous 

Cleveland: 

Norman 

Miscellaneous 

Total 

Coal: 

Coalgate 

Lehigh-- 

Total-- -- 

Comanche: 

Fort Sill- — 

Lawton 

Miscellaneous 

Total--- 

Cotton: 

Devol 

Walters 

M iscellaneous 

Total 



Number 
of returns 



13 

121 

3 



137 



100 
36 
33 
&9 



268 



298 
30 
53 



9eo 



214 
21 



42 
286 
33 



361 



County and city 



Craig: 

Vinita 

Miscellaneous 

Total- 

Creek: 

Bristow --. 

Depew- 

Drumright 

Kiefer 

Mounds -. 

Oilton— - 

Sapulpa 

Shamrock 

Slick 

Miscellaneous 

Total- 

Custer: 

Clinton 

Thomas 

Weatherford 

Miscellaneous 

Total 

Delaware: Miscellaneous 
Dewey: Miscellaneous... 

Ellis: 

Shattuck 

Miscellaneous 

Total 

Garfield: 

Covington 

Enid. 

Garber 

Miscellaneous 

Total 

Garvin: 

Lindsay 

Pauls Valleys 

Wynnewood 

Miscellaneous 

Total 

Grady: 

Chickasha 

Miscellaneous 

Total 

Grant: 

Medford 

M iscellaneous 

Total--- .-.. 

Greer: 

Mangum 

Miscellaneous 

Total- 

Harmon: 

Hollis 

Miscellaneous 

Total 



Number 
of returns 



340 
26 

218 
25 
17 
44 

479 
20 
12 
26 



1,207 



126 

6 

43 

29- 



204 



28 
19 



47 



935 
68 
47 



31 

102 

26 

27 



186 



482 
75 



37 
110 



121 
34 



37722—29- 



-18 



268 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



OKLAHOMA— Continued 



County and city 



Harper: Miscellaneous. 

Haskell: 

McCurtain 

Stigler 

Miscellaneous 



Total. 



Hughes: 

Holdenville..- 

Wetumka 

Miscellaneous. 



Total. 



Jackson: 

Altus 

Miscellaneous. 

Total- 



Jefferson: 

Ringling 

Waurika 

Miscellaneous. 



Total- 



Johnston: 

Tishomingo... 
Wapanucka... 
Miscellaneous. 

Total 



Kay: 

Blackwell 

Newkirk 

Ponca City 

Three Sands.. 

Tonkawa 

Miscellaneous. 



Total. 



Kingfisher: 

Hennessey 

Kingfisher 

Miscellaneous. 

Total. 



Kiowa: 

Hobart 

Snyder 

Miscellaneous. 

Total 



Latimer: 

Wilburton 

Miscellaneous. 

Total 



Le Flore: 

Heavener 

Poteau 

Spiro 

Miscellaneous. 

Total 



Lincoln: 

Chandler 

Prague 

Stroud 

Miscellaneous. 

Total 



Number 
of returns 



28 



224 
85 
32 



228 
65 



293 



104 



30 



463 

88 

1,100 

12 

302 

131 



2,096 



122 
16 



226 



31 



County and city 



Logan: 

Guthrie 

Miscellaneous. 

Total.. 



Love: 

Marietta 

Miscellaneous. 



Total. 



McClain: 

Purcell 

Miscellaneous. 



Total - 



McCurtain: 

Broken Bow... 

Idabel 

Wright City.. 
Miscellaneous. 



Total. 



Mcintosh: 

Checotah 

Eufaula 

Miscellaneous. 

Total 



Major: 

Fairview. 

Miscellaneous. 

Total 



Marshall: 

Madill 

Miscellaneous. 

Total- 



Mayes: 

Pryor .. 

Miscellaneous. 

Total 



Murray: 

Davis 

Sulphur 

Miscellaneous. 

Total 



Muskogee: 

Boynton 

Fort Gibson. - 

Haskell 

Muskogee 

Miscellaneous. 

Total 



Noble: 

Perry 

Miscellaneous. 

Total 



Nowata: 

Nowata 

Miscellaneous. 

Total 



STATISTICS OP INCOME 



269 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

OKLAHOMA— Continued 



County and city 



Number 
of returns 



Okfuskee: 

Boley 

Okemah 

Weleetka 

Miscellaneous- 

TotaL 



Oklahoma: 

Britten.. 

Edmond 

Oklahoma City. 
Miscellaneous... 



Total 

Okmulgee: 

Beggs 

Dewar 

Henryetta 

Kusa 

Morris 

Okmulgee 

Miscellaneous. 



Total. 



Apperson 

Avant 

Barnsdall (formerly Bigheart). 

Denoya 

Fairfax 

Hominy 

Pawhuska 

Shidler 

Wynona 

Miscellaneous 



Total - 



Ottawa: 

Afton 

Cardin.. 

Commerce 

Douthat 

]\[iami 

Picher 

Quapaw 

Miscellaneous. 



Gushing. 

Stillwater 

Yale 

Miscellaneous. 

Total 



Pittsburg: 

Dow. 

Haileyville 

Hartshorne 

Kiowa 

Krebs 

McAlester 

Quinton 

Miscellaneous. 

Total 



4 
172 
53 
30 



259 



10 

46 

6,435 

36 



6,527 



53 

4 

194 

1 

43 

1,055 

12 



1,362 



3 

20 

61 

13 

214 

179 

916 

72 

26 

140 



1,644 



13 

24 

19 

8 

289 

119 

11 

12 



Total . 


495 






Pawnee: 


141 




75 


Miscellaneous 


67 






Total. 


283 






Payne: 





674 



2 

16 

42 

3 

7 

305 

18 

18 



County and city 



Pontotoc: 

Ada 

Allen 

Roflf 

Miscellaneous 

Total... 

Pottawatomie: 

Shawnee.- 

Tecumseh 

Miscellaneous. 

Total. 

Pushamataha: 

Antlers 

Miscellaneous 

Total. 

Roger Mills: Miscellaneous 

Rogers: 

Chelsea 

Claremore 

Miscellaneous 

Total 

Seminole: 

Cromwell 

Wewoka 

Miscellaneous 

Total 

Sequoyah: 

Sallisaw 

Vian 

Miscellaneous 

Total 

Stephens: 

Comanche 

Duncan 

Marlow 

Miscellaneous 

Total 

Texas: 

Guymon 

Miscellaneous 

Total 

Tillman: 

Frederick 

Granfield 

Miscellaneous 

Total 

Tulsa: 

Bixby 

Broken Arrow 

CollinsvOle 

Jenks 

Sand Springs 

Skiatook 

Tulsa 

Miscellaneous 

Total 



Number 
of returns 



243 
29 
5 
16 



293 



744 
49 
270 



1,063 



35 



119 



20 
324 
647 



38 



35 

295 

65 

23 



141 
34 
48 



223 



15 
44 
34 
23 
180 
113 
,669 
57 



9,135 



270 



STATISTICS OF IXCOME 



Table 11. — Individual returns by Stales and Territories — Number of returns 
distributed by counties, cities, and townships , calendar year 1927 — Continued 

OKLAHOMA— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Wagoner: 


26 
41 


Woods: 
Alva. 


124 






24 




M iscellaneous 


•2t 




Total 




Total 


74 








Washington: 


1,476 
47 
29 


Woodward: 
Woodwa'd. 






136 


Miscellaneous 


Miscellaneous. 


38 




Total 




Total 


1,552 






174 


Washita: 

Cordell 


54 
70 


State total . 


39, 806 


Miscellaneous 










Total - 


124 









OREGON 



Baker: 

Baker . - -- 


310 ' 
126 


Deschutes: 
Bend 




Miscellaneous . . . 


Miscellaneous- 


31 




Total 




Total 


436 


441 




Douglas: 




Benton: 


254 
30 


20S 


N I iscellaneous 




153 




Total 




Total .- - . . 


284 


361 




Gilliam: 




Clackamas: 

Gladstone. 


19 
161 
193 

88 

24 ' 
198 


100 










Total - 




Oswe '0 


176 


West Linn 

Miscellaneous . . 


Grant' M iscellaneous . 




93 




Harney: 




Total . - 


683 








Clatsop: 


631 
59 
112 


Miscellaneous 


30 




Total 




Seaside 


71 




Hood River: 








Total 


802 


207 






32 


Columbia: 

Clatskanie 


64 
36 
121 
222 


Total 




239 




Jackson: 

Ashland 




St. Helens 




Miscellaneous 


114 




Medford 


544 


Total 


443 


Miscellaneous 


82 




Total 




Coos: 

Bandon 


45 
92 

309 
91 

132 


740 


Jefferson : Miscellaneous 




Coquille 

Marshfleld 


58 


Josephine: 

Grants Pass 




North Bend 




Miscellaneous 


165 


Total 


669 


Miscellaneous 


26 


Total 

Klamath: 

Klamath Falls 




Crook: 


50 
15 


191 


Miscellaneous 


703 


Total 


65 




239 




Total 




Curry: Miscellaneous... 


29 


942 









STATISTICS OF INCOME 



271 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



OREGON— Continued 



County and city- 



Lake: 

Lakeview 

Miscellaneous 

Total... 

Lane: 

Cottage Grove 

Eugene 

Springfield 

Miscellaneous 

Total 

Lincoln: Miscellaneous 

Linn: 

Albany 

Lebanon 

Miscellaneous 

Total 

Malheur: 

Ontario 

Miscellaneous 

Total 

Marion: 

Salem 

Silverton 

Woodburn... 

Miscellaneous 

Total 

Morrow: 

Heppner 

Miscellaneous 

Total 

Multnomah: 

Gresham... 

Portland-- 

Miscellaneous 

Total. 

Polk: 

Dallas 

Independence 

Miscellaneous 

Total... 



Number 
of returns 



429 

14 



443 



751 
43 
165 



1,057 



150 



178 
48 
105 



331 



841 
156 
31 
125 



1,153 



166 



90 

19, 890 

216 



20, 196 



County and city 



Sherman: Miscellaneous 

Tillamook: 

Tillamook. 

Miscellaneous 

Total. 

Umatilla: 

Milton.. 

Pendleton 

Miscellaneous 

Total... 

Union: 

Elgin 

La Grande 

Union 

Miscellaneous 

Total.. 

Wallowa: 

Enterprise 

Miscellaneous 

Total 

AVasco: 

The Dalles 

Miscellaneous 

Total.. 

Washington: 

Forest Grove 

Hillshoro 

Miscellaneous 

Total 

Wheeler: Miscellaneous. 

Yamhill: 

McMinnville 

Newberg... 

Miscellaneous 

Total 

State total 



PENNSYLVANIA 



Adams: 

Gettysburg 

Littlestown 

McSherrystown 
Miscellaneous... 

Total-- , 

Allegheny: 

AspinwaU , 

Avalon 

Bairdford 

Bellevue 

Ben Avon 

Brackenridge-- 

Brentwood 

JBraddock 




Allegheny— Continued 

Bridgeville 

Broughton 

Carnegie 

Castle Shannon 

Chalfant... 

Clairton 

Coropoiis 

Grafton 

Cuddy 

Curtisville 

Dormont..- 

Dravosburg 

Duquesne 

East Pittsburgh.... 
East McKeesport.. 
Edgewood 



272 STATISTICS OP INCOME 

Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

PENNSYLVANIA— Continued 



County and city 



Alleeheny— Continued 

Edgeworth 

Elizabeth 

Emsworth... 

Etna 

Glassmere 

Glassport 

Glenfleld 

Olenshaw 

Greentree 

Harmarville 

Harwick 

Hays 

Heidelberg 

Homestead- 

Indianola 

Ingram 

Leetsdale.. 

Lincoln Place 

McKeesport 

McKees Rocks 

Millvale. 

Moon Run 

Morgan 

Munhall 

Natrona 

North Bessemer 

North Braddock... 

Oakdale 

Oakmont 

Piteairn 

Pittsburgh 

Port Vue- 

Rankin 

Russellton 

Sewickley 

Sharpsburg-. 

Springdale 

St. Clair 

Swissvale 

Tarentum 

Turtle Creek 

Versailles 

Verona 

Wall 

West Homestead... 

West View ^.. 

Whitaker 

Wilkinsburg 

Wilmerding... 

Wilson.. 

M iscellaneous 

Total.. 

Armstrong: 

Apollo 

Dayton 

Ford City 

Freeport 

Kaylor 

Kittanning 

Leechburg 

Parkers Landing... 

Sagamore 

Yatesboro 

Miscellaneous 

Total 

reaver: 

Aliquippa 

Ambridge 

Beaver... 

Beaver Falls 

Bridgewater.. 

Conway... 

Freedom 

Midland 



Number 
of returns 



33 

213 

115 

385 

41 

184 

1 

212 

5 

10 

6 

67 

3 

1,261 

7 

115 

97 

53 

3, 545 

922 

505 

7 

10 

437 

218 

21 

347 

73 

403 

283 

58,228 

33 

161 

23 

1,112 

426 

221 

52 

1,311 

759 

660 

49 

287 

39 

75 

187 

38 

3,947 

320 

124 

2,764 



91,223 



179 

16 

334 

165 

9 

514 

273 

28 

32 

23 

323 



1,896 



220 

871 

581 

1, 069 

36 

57 

167 

315 



County and city 



Beaver— Continued. 

Monaca... 

New Brighton 

Rochester 

Woodlawn 

Miscellaneous 



Total. 



Bedford: 

Bedford 

Everett 

Hyndman 

Saxton 

Miscellaneous. 

Total. 



Berks: 

Birdsboro 

Boyertown 

Fleetwood 

Hamburg 

Kutztown 

Mohnton 

Mount Penn 

Reading 

Robesonia 

Shillington 

Singing Springs. 

Topton 

West Reading... 

Womelsdorf 

Wyomissing 

Miscellaneous... 



Total. 



Blair: 

Altoona 

Bellwood 

Duncansville 

Hollidaysburg.. 

Juniata.- 

Martinsburg 

Roaring Spring. 

Tyrone 

Williamsburg... 
Miscellaneous... 



Total. 



Bradford: 

Athens 

Canton 

Sayre. 

South Waverly. 

Towanda 

Troy 

Miscellaneous... 



Total. 



Bucks: 

Bristol 

Doylestown... 

Langhorne 

Morrisville 

New Hope 

Newtown 

Perkasie 

Quakertown... 

Sellersville 

Yardley 

Miscellaneous. 



Total. 



STATISTICS OF INCOME 



273 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



PENNSYLVANIA— Continued 



County and city 



Butler: 

Butler 

Chicora 

Evans City 

Lyndora 

Mars 

Sarver 

Zelienople 

Miscellaneous. 

Total 



Cambria: 

Barnesboro 

Beaverdale 

Blandburg 

Carrolltown 

Colver 

Conemaugh 

Cresson 

Dunlo 

Ebensburg 

Elmora 

Expedit 

Gallitzin 

Hastings 

Johnstown 

Lilly—. 

Marsteller 

Nanty-Glo 

Patton 

Portage 

Scalp Level... 
South Fork.... 

Spangler 

Vintondale 

Miscellaneous. 

Total 



Cameron: 

Emporium 

Miscellaneous. 

Total 



Carbon: 

Beaver Meadow 

East Mauch Chunk. 

Lansford 

Lehighton 

Mauch Chunk 

Nesquehoning 

Palmerton 

Summit Hill 

Weatherly 

Miscellaneous 



Total. 



Centre: 

Bellefont 

Philipsburg... 
State College- 
Miscellaneous. 

Total. 



Chester: 

Coatesville 

Downingtown ... 
Kennett Square. 

Malvern .... 

Oxford.- 

Parkesburg 

Phoenix ville 

Spring City 

West Chester 

West Grove 

Miscellaneous.. . 



Number 
of returns 



1,453 
65 
«1 
13 
73 
14 
102 
480 



2,281 



85 
20 
16 
42 
62 

144 

115 
22 

156 
13 
11 
60 
52 
3,991 
52 
1 
54 
73 
84 
19 
92 
41 
20 

783 



6,008 



134 
33 



167 



Total - 



19 
119 
349 
263 
149 
234 
245 
136 

75 
154 



1,743 



206 
327 
148 
133 



814 



558 
243 
201 
108 
94 
44 
516 
163 
782 
43 
892 



County and city 



Number 
! of returns 



3,644 



Clarion: 

Clarion 

East Brady... 

New Bethlehem 

Rimersburg 

Miscellaneous 

Total- 

Clearfield: 

Clearfield 

Coalport 

Curwensville 

Du Bois-— 

Falls Creek 

Grass Flat 

Houtzdale 

Irvona 

Madera , 

Osceola Mills.. 

Ramey 

Tyler 

Winburne., 

Miscellaneous 

Total 

Clinton: 

Avis 

Flemington , 

Lock Haven 

Mill Hall 

Renovo 

Miscellaneous 

Total 

Columbia: 

Berwick 

Bloomsburg 

Catawissa 

Centralia 

M iscellaneous. 

Total 

Crawford: 

Cambridge Springs... 

Linesville 

Meadville 

Titusville.-- 

M iscellaneous. _ 

Total 

Cumberland: 

Camp Hill 

Carlisle 

Lemoyne 

Alechanicsburg- 

Mount Holly Springs 

New Cumberland 

Newville 

Shippensburg 

West Fairview 

Miscellaneous 

Total.- 

Dauphin: 

Elizabethville 

Harrisburg... 

Highspire 

Hummelstown. 

Lykens 

Middletown.. 

Millersburg - 

Penbrook 

Royalton.. 

Steelton... 

Wilhamstown... 

M iscellaneous 

Total 



274 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



PENNSYLVANIA— Continued 



County and city 



Delaware: 

Aldan 

Chester 

Clifton Heights 

Collingdale 

Colwyn 

Darby 

East Lansdowne 

Eddystone 

Glenolden.. 

Lansdowne 

Marcus Hook 

Media.- 

Morton... 

Norwood 

Prospect Park (Moore). 

Ridley Park. 

Sharon Hill 

Swarthmore. 

Trainer 

Upland 

Yeadon 

Miscellaneous 



Total. 



Elk: 



Johnsonburg.. 

Ridgway 

St. Marys 

Wilcox 

Miscellaneous. 

Total 



Erie: 

Albion t. 

Corry 

Erie 

Girard... 

North East 

Union City 

Wesley ville 

Miscellaneous.. 



Total. 



Fayette: 

Belle Vernon 

Brownsfleld 

Brownsville 

Chestnut Ridge 

Connellsville 

Dunbar 

Everson 

Fairchance 

Fayette City 

Grays Landing 

La Belle.. 

Lemont Furnace 

Martin 

Masontown 

Mount Braddock 

Mount Sterling 

Oliver 

Orient 

Point Marion 

Republic 

Ronco 

Smock. 

South Brownsville.. 
South Connellsville. 

Star Junction 

Uledi 

Uniontown 

Vanderbilt 

West Leisenring 

Miscellaneous 



Number 
of returns 



148 

2,188 

131 

163 

50 

254 

133 

38 

225 

1,569 

157 

544 

69 

227 

261 

366 

168 

660 

8 

51 

165 

6,605 



14, 180 



178 
299 
270 
20 
166 



933 



61 

224 

5,714 

60 
166 
140 

79 
192 



6,636 



Total. 



230 

8 

540 

11 

761 

46 

40 

43 

82 

5 

2 

27 

3 

164 

5 

4 

19 

13 

82 

115 

57 

31 

5 

24 

22 

21 

1,855 

15 

12 

617 



4,859 



County and city 



Number 
1 of returns 



Forest: 

M arien ville 

Miscellaneous 

Total 

Franklin: 

Chambersburg 

Greencastle 

Mercersburg 

Waynesboro 

M iscellaneous 

Total.. 

Fulton: Miscellaneous 

Greene: 

Nemacolin 

W^aynesburg 

M iscellaneous 

Total 

Huntingdon: 

Huntingdon 

Mount Union 

M iscellaneous 

Total 

Indiana: 

Arcadia 

Black Lick.. 

Blairsville 

Clymer 

Glen Campbell 

Heilwood 

Homer City 

Indiana 

Iselin 

Josephine 

Rossiter 

Saltsburg 

M iscellaneous 

Total 

Jefferson: 

Big Run 

Brockway ville 

Brookville 

Conifer 

Punxsutawney 

Reyuoldsville 

Summerville 

Sykesville 

Miscellaneous 

Total 

Juniata: 

MifBintown.. 

M iscellaneous 

Total... 

Lackawanna: 

Archbald 

Blakely 

Carbondale 

Clarks Summit 

Dickson 

Dunmore 

Jermyn 

Jessup_. 

Mayfield... 

Minooka.. 



STATISTICS OF INCOME 



275 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



PENNSYLVANIA— Continued 



County and city 



Lackawanna — Continued. 

Moosic 

Moscow 

Old Forge 

Olyphant 

Peckville 

Pershing 

Scranton. 

Taylor - 

Throop 

Vandling 

Winton 

Miscellaneous 



Total. 



Lancaster: 

Columbia 

Denver 

Elizabethtown. 

Eplirata 

Lancaster. 

Lititz 

Manheim 

Marietta 

Mount Joy 

New Holland-. 
Miscellaneous.- 



Total. 



Lawrence: 

Bessemer 

Ellwood City. 
New Castle... 
Miscellaneous. 

Total.. 



Lebanon: 

Lebanon 

Myerstown 

Palmyra 

Miscellaneous. 

Total 



Lehigh: 

Allentown 

Bethlehem 2... 
Catasauqua... 

Coplay 

Emaus-.- 

Slatington 

Miscellaneous. 

Total 



Luzerne: 

Ashley 

Avoca 

Dorranceton.. 

Duryea 

Dupont 

Ed wards ville. 

Exeter 

Forty Fort 

Freeland 

Glen Lyon 

Hazelton 

Hughestown.. 

Kingston 

Larksville 

Luzerne 

Miners Mills. 

Nanticoke 

Nescopeck 

Parsons 



Number 
of returns 



64 

44 

158 

331 

107 

24 

8,474 

152 

56 

21 

3 

177 



11, 827 



371 
56 

151 

139 
3,554 

175 

161 
84 

112 
63 

783 



5,649 



64 

841 

2,654 

258 



3,817 



946 
109 
140 
297 



1,492 



4,795 
176 
284 
87 
171 
175 
423 



6,111 



252 

195 

186 

86 

19 

78 

27 

178 

233 

95 

1,248 

3 

1,212 

25 

131 

25 

540 

15 

190 



County and city 



Luzerne — Continued . 

Pittston 

Plains 

Plymouth 

Pringle 

Shickshinney 

Sugar Notch 

Swoyersville 

Warrior Run 

West Hazelton... 

West Pittston 

West Wyoming.. 

White Haven 

Wilkes-Barre 

Wyoming 

Miscellaneous 



Total. 



Lycoming: 

Hughesville 

Jersey Shore... 
Montgomery... 
Montoursville. 

Muncy 

Newberry 

Williamsport.. 
Miscellaneous.. 



Total. 



McKean: 

Betula 

Bradford 

Eldred 

Kane 

Mount Jewett- 
Port Allegany. 

Smethport 

Miscellaneous.. 



Total. 



Mercer: 

Farrell 

Greenville 

Grove City 

Mercer 

Sharon 

Sharpsville 

Stoneboro 

West Middlesex. 

Wheatland 

Miscellaneous — 



Total - 



Mifflin: 

Burnham 

Lewistown 

Miscellaneous. 

Total 



Monroe: 

East Stroudsburg. 

Stroudsburg 

Tobyhanna 

Miscellaneous 



Total. 



Montgomery: 

Ambler 

Bridgeport 

Conshohocken.. 
East Greenville. 
Hatboro 



2 See footnote on p. 276. 



276 



STATISTICS OF INCOME 



Table 11. — Individual returns by Slates and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

PENNSYLVANIA— Continued 



County and city 



Montgomery — Continued. 

Jenkintown... 

Lansdale 

Narberth 

Norristown 

North Wales.. 

Pennsburg 

Pottstown... 

Rockledge 

Royersford-. 

Souderton 

West Conshohocken 

Miscellaneous... 



Total. 



Montour: 

Danville 

Miscellaneous. 

Total 



Northampton: 

Bangor 

Bath.. 

Bethlehem ' 

Easton 

Hellertown 

Nazareth 

North Catasauqua. 

Northampton 

Pen Argyl 

Roseto 

Walnutport 

West Easton 

Wind Gap 

Miscellaneous 



Total - 



Northumberland: 

Kulpmont 

Locust Gap 

Milton 

Mount Carmel--. 
Northumberland. 

Shamokin 

Sunbury 

Watsontown 

Miscellaneous 



Total. 



Perry: 

Duncannon... 

Marysville 

Newport 

Miscellaneous. 

Total 



Philadelphia: Philadelphia. 
Pike: 

Matamoras 

Miscellaneous 



Total. 



"> Bethlehem: 
Counties— 

Lehigh 

Northampton. 



Number 
of returns 



820 
451 
825 
2,107 
130 

30 
866 

40 
185 
138 

40 
9,696 



16,510 



176 
4 



180 



248 

77 

2,309 

2,474 

92 

341 

40 

232 

133 

2 

42 

9 

18 

155 



6,172 



71 

32 

295 

432 

130 

1,133 

974 

70 

212 



3,349 



217 



95, 717 



County and city 



Potter: 

Austin 

Coudersport.. 

Galeton. 

Shinglehouse.. 
Miscellaneous. 

Total 



Schuylkill: 

Ashland 

Coaldale 

Cressona 

Delano 

Frackville 

Gilberton... 

Girardville 

Gordon 

Lost Creek 

McAdoo 

Mahanoy City 

Minersville 

New Philadelphia (Silver Creek). 

Orwigsburg... 

Palo Alto 

Pine Grove .-. 

Port Carbon 

Pottsville 

St. Clair 

Schuylkill Haven 

Shenandoah 

Tamaqua 

Tower City 

Tremont 

Miscellaneous.. 



Number 
of returns 



Total. 



Snyder: 

Selinsgrove 

Miscellaneous. 

Total 



Somerset: 





39 


Boswell -. 


20 


Central 


23 


Confluence . - . 


26 


Holsopple 


27 




28 




11 




16 


M acdonald ton 


5 




91 




35 


Somerset . 


201 


Windber , .. ._ 


248 


M iscellaneous 


261 






Total.- - - 


1,031 






Sullivan: 

Mildred 


13 


Miscellaneous 


37 






Total 


50 







Number 
of returns 

176 

2,309 



Total 2,485 



STATISTICS OF INCOME 



277 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

PENNSYLVANIA— Continued 



County and city 



Number 
of returns 



Susquehanna: 

Forest City-. 

Hallstead. 

Montrose ... 

Oakland 

Susquehanna 

M iscellaneous 

Total. 

Tioga: 

Blossburg 

Elkland 

Mansfield 

Wellsboro 

W«stfield 

Miscellaneous 

Total 

Union: 

Lewisburg 

Mifflini)urR 

Miscellaneous 

Total-- 

Venango: 

Emlenton... 

Franklin.. 

Oil Citv 

Polk.... 

Miscellaneous 

Total... 

Warren: 

Kinzua 

Sheffield 

Tidioute 

Warren 

Youngsville 

M iscellaneous 

Total... 

Washington: 

Allen port 

Bentleyvllle 

Bulger 

Burgettstown 

California. 

Canonsburg 

Cecil 

Charleroi 

Cherry Valley 

Claysville 

Cokeburg.. 

Daisytown.. 

Donora. 

East Washington 

Ellsworth. 

Fredericktown... 

Houston.. 

McDonald 

Mariana 

Meadow Lands.. 

Millsboro 

Monongahela 

New Eagle 



120 

29 

70 

8 

361 
66 



654 



176 
61 
28 



265 



90 

685 

1,422 



2,384 



16 
71 
57 

879 
40 

204 



1,267 



28 

82 

7 

127 

119 

543 

16 

651 

1 

48 

10 

17 

576 

24 

19 

51 

101 

203 

21 

10 

5 

417 

21 



County and city 



Washington— Continued. 

North Charleroi 

Vestaburg 

Washington 

West Brownsville 

Miscellaneous 

Total 

Wayne: 

Hawley 

Honesdale... 

Miscellaneous 

Total.. 

Westmoreland: 

Arnold 

Avonmore.. 

Claridge.- 

Crab Tree 

Darragh 

Derry 

East Vandergrift 

Export 

Greensburg 

Irwin.. 

Jeannette 

Larimer 

Latrobe 

Ligonier 

Mammoth 

Manor 

Monessen... 

Mount Pleasant 

New Kensington 

North Belle Vernon 

Parnassus 

Penn 

Pricedale 

Scottdale 

Southwest 

Southwest Greensburg 

South Greensburg 

Miscellaneous 

Total 

Wyoming: 

Tunkhannock 

Miscellaneous 

Total.. 

York: 

Dallastown 

Glen Rock 

Hanover 

North York 

Red Lion 

Spring Grove.. 

Wrightsville 

York 

Miscellaneous.. .•... 

Total-- 

Miscellaneous for State: Residents of 
other States 

State total 



278 



STATISTICS OF USTCOME 



Table 11. — Individual returns by Slates and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

RHODE ISLAND 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Bristol: 


] 

204 
300 
168 


Providence— Continued. 

East Providence 


806 




Foster 


5 




Gloucester 


21 






lOS 


Total 


678 


Lincoln 


212 






231 


Kent: 




North Smithfleld 


59 


Coventry ' fi9 


Pawtucket . .. 


2. 500 




252 


Providence 


12, 428 




452 

2 

448 


Scituate 


21 




Smithfleld. 


43 


West Warwick... 


Woonsocket... 

Total 


1,788 






Total - - 


1.223 


20, 681 




Washington: 

Charlestown 




Newport: 


60 
37 
16 
1,125 
16 
32 
70 


40 




Exeter 


7 




Hopkinton.- 


47 




Narragansett 


50 




North Kingston 


19 




Richmond 


26 




South Kingston 


331 






516 


Total 


1,356 


Total 






1,036 


Providence: 

Burrillville 


193 

457 

1,674 

135 


Miscellaneous for State: Residents of 






Central Falls 


210 




State total 






25, 184^ 









SOUTH CAROLINA 



Abbeville: 


99 
21 


Barnwell: 

Barnwell.. 


IS 




Black ville... 


15 






25 


Total 


120 


Total 






58 


Aiken: 

Aiken 


162 

16 

7 

15 

39 


Beaufort: 

Beau fort 








74 




Miscellaneous... 


65 




Total 








129 




Berkeley : M iscellaneous 




Total 


239 


50 




Calhoun: 

Saint Matthews. 




Allendale: 


26 
5 
3 


42 


Fairfax 


M iscellaneous 


12 


M iscellaneous 


Total 








54 




34 


Charleston: 








Anderson: 


352 
54 
21 
16 
5 

18 


2,417 


Anderson 




g 


Belton 




23 


Honea Path 




27 


Pelzer... 




9 


Pendleton 




13 


Williamston 




59 


Miscellaneous 


Total 










473 


2,556 


Total 


Cherokee: 

Blacksburg 








Bamberg: 


47 
22 

8 


10 


Denmark 


Qaffney 


120 




Miscellaneous.. 


3 




Total. 




Total 


77 


133 









STATISTICS OF INCOME 



279 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

SOUTH CAROLINA— Continued 



County and city 


Number 
of returns 


Chester: 

Chester .. . 


165 
27 
18 


Great Falls 






Total -- 


210 




Chesterfield: 


95 
27 


Miscellaneous. .. . 




Total 


122 




Clarendon: 

Manning 


35 
32 

1 






Total 


67 




Walterboro 


48 
19 




Total - - 


67 




Darlington: 
Darlington 


147 
169 
25 




M iscellaneous 




Total 


341 




Dillon: 


HI 
36 
30 


Latta 


Miscellaneous. _- . 




Total 


177 




Dorchester: 

Saint G eorge 


9 

101 

11 


Summerville 


Miscellaneous 




Total 


121 




Edgefield: 

Edgefield 


37 

18 
8 




Miscellaneous. 




Total 


63 




Fairfield: 

Winnsboro 


105 1 
31 


Miscellaneous 




Total 


136 




Florence: 

Florence 


541 
47 
34 
35 


Lalve Citv 


Timraonsville 


Miscellaneous 




Total 


657 




Georgetown: 
Andrews 


37 
122 








Total 


161 




Greenville: 

Fountain Inn 

(iree! ville 


16 
1,642 



County and city 



Greenville— Continued. 

Greer 

Piedmont. 

Miscellaneous 



Total. 



Greenwood: 

Greenwood 

Ware Shoals.. 
Miscellaneous. 

Total 



Hampton: 

Estm. 

Varnville 

Miscellaneous. 

Total 



Horry: 

Conway 

Miscellaneous. 



Total 

Jasper: Miscellaneous. 



Marion: 

Marion 

Mullins 

Miscellaneous. 

Total 



Kershaw: 


115 




22 


Miscellaneous... 


4 






Total 


141 






Lancaster: 


64 




9 






Total 


73 






Laurens: 


87 




r 89 




25 






Total 


201 






Lee: 


43 




10 






Total 


53 






Lexington: 


23 




5 




23 




14 


Miscellaneous 


29 






Total 


94 






McCormick: 

McCormick 

Miscellaneous 


23 
9 


Total 


32 



280 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

SOUTH CAKOLINA— Contmued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Marlboro: 

Bennettsville 


118 
36 
30 
14 


Spartanburg: 

riifton 


8 


Clio 


Converse . . 


4 


McCoIl 


Cowpens... . 


3 


Miscellaneous.. 


Enoree- _ 


7 






1 014 


Total 


198 


Woodruff. . . . 


' 18 






138 


Newberry: 


153 

14 
34 


Total 




Newberry 










Sumter: 

Sumter 




M iseellaneous 










201 


364 




Miscellaneous 








Oconee: 

Newry 


3 
34 
22 

9 
22 


Total 




402 




Union: 

Buffalo 




Walhalla 




Westminster 


1 


Miscellaneous 


Jonesville 


4 






9 


Total 


90 


Union 


114 








Orangeburg: 


13 

239 

58 


Total 




Branch ville 




Orangeburg.. 


134 


Williamsburg: 

Kingstree 




Miscellaneous . . 








Total 


310 


50 


Miscellaneous 






29 


Pickens: 

Easley 


46 
9 
38 


Total 




79 




York: 




Miscellaneous 






21 


Total 


93 


Fort Mill 


20 




Rock Hill 


211 


Richland: 

Columbia 


2,035 
21 


York 


53 


Miscellaneous... 




Miscellaneous 


12 


Total 




Total 


2,056 


317 




Miscellaneous for State: Residents of 
other States .. . 




Saluda: 

Saluda. . 


13 

8 




Miscellaneous 




State total . 




Total 


21 


14, 310 







SOUTH DAKOTA 



Aurora: 

Plankinton 


23 
39 


Brown: 

.A-berdeen 


927 


Miscellaneous 


Qroton 


27 






99 




62 


Total 






1 053 




472 
69 


Brule: 

Chamberlain 




Huron. 




Miscellaneous... 


66 




Kimball 


31 


Total 


641 




21 




Total 




Bennett: Miscellaneous 


2 


118 




Buffalo: Miscellaneous 




Bon Homme: 


25 
45 
57 


7 




Butte: 

Belle Fourche. 




Tyndall 




Miscellaneous.. 


94 






38 


Total . 


127 


Total 






132 


Brookings: 

Brookings 


153 
18 
44 






46 


Elkton 


Charles Mix: 




Miscellaneous.. 






32 


Total 


215 




27 




Platte... 


37 



STATISTICS OF INCOME 



281 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



SOUTH DAKOTA— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Charles Mix— Continued. 

Wagner 


73 
10 


Gregory: 


44 


Miscellaneous 


Miscellaneous 


57 




Total 




Total 


179 


101 




Haakon: 

Phillip 




Clark: 

Clark 


58 
67 


25 


Miscellaneous 


Miscellaneous 


23 




Total 




Total 


125 


48 




Hamlin: Miscellaneous 




Clay: 


97 
49 


50 




Hand: 

Miller. . 




Miscellaneous 






70 
8 


Total 


146 


Miscellaneous.. .. 




Total 




Codington: 


515 
29 


78 


Watertown 


Hanson: 

Alexandria 





Miscellaneous . . 






28 


Total 


544 


Miscellaneous 


14 




Total : 




Corson: 


7 

77 


42 




Harding: Miscellaneous.. 




Miscellaneous... 


43 




Hughes: 




Total 


84 






158 
37 


Custer: Miscellaneous . . 


84 


Miscellaneous 




Total 




Davison: 


372 
18 


195 


Mitchell 


Hutchinson: 
Parkston 




Miscellaneous. 






32 


Total . . 


390 


Tripp ... 


33 






55 


Day: 

Waubay 


23 
62 
35 


Total 




120 




Hyde: 

Highmore 




Miscellaneous 






39 




120 


Miscellaneous 


3 




Total 






22 
29 


42 




Jackson: Miscellaneous 




Miscellaneous 


34 




Jerauld: 




Total 


51 






21 


Dewey: Miscellaneous 


76 


Miscellaneous.- 


8 




Total 




Douglas: 


53 

41 


29 


Jones: Miscellaneous.. 






32 




Kingsbury: 




Total... 


94 






26 




36 
44 


De Smet 


29 




Lake Preston., 


38 




Miscellaneous 


76 




Total 




Total 


80 


169 




Lake: 




Fall River: 

Edgemont 


72 
113 
20 


177 


Hot Springs 




50 


Miscellaneous 


Total 








205 


227 


Total 


' Lawrence: 








Faulk: Miscellaneous 


75 


135 




67 
36 


Lead 


272 




! Spearflsh 


55 




Miscellaneous 


39 




= Total 




Total 


103 


501 









282 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

SOUTH DAKOTA— Continued 



County and city 



lyincoln: 

Canton 

Lennox 

Miscellaneous 

Total 

Lyman: Miscellaneous.. 

McCook: 

Bridgewater 

Salem 

Miscellaneous 

Total 

McPherson: 

Eureka 

Miscellaneous 

Total 

Marshall: 

Britton 

Miscellaneous 

Total 

Meade: 

Sturgis 

Miscellaneous 

Total 

Mellette: Miscellaneous 

Miner: 

Howard 

M iscellaneous 

Total-. 

Minnehaha: 

Dell Rapids 

Sioux Falls 

Miscellaneous 

Total- 

Moody: 

Flandreau 

Miscellaneous 

Total 

Pennington: 

Rapid City 

Miscellaneous 

Total 

Perkins: 

Lemmon 

M iscellaneous 

Total... 

Potter: 

Gettysburg 

M iscellaneous 

Total. 



Number 
of returns 



33 



80 



61 

1,652 

120 



1,833 



290 
44 



334 



90 



79 



County and city 


Number 
of returns 


Roberts: 

Sisseton. 


41 


Miscellaneous 

Total- 


47 


88 


Sanborn: 

Woonsocket. 

Miscellaneous 

Total- 




31 
13 


44 


Shannon: Miscellaneous 

Spink: 

Redfleld 




6 


140 


Miscellaneous . . 


156 


Total- 




296 


Stanley: 

Fort Pierre 




29 


Miscellaneous 

Total.. 


4 


33 


Sully: Miscellaneous 




60 


Todd: Miscellaneous 


11 


Tripp: 

Winner. . . 




109 




45 


Total 




154 


Turner: 

Centerville 

Parker 




63 
39 


Miscellaneous 

Total 


76 


178 


Union: 

Beresford 




63 


Elk Point 


39 


Miscellaneous 


15 


Total 




117 


Walworth: 

Mobridge . . . 




168 


M iscellaneous 


44 


Total. 




212 


Washabaugh: Miscellaneous 

Washintjton: Miscellaneous 

Yankton: 

Yankton . 




1 
2 


224 




34 


Total 




258 


Ziebach: Miscellaneous 

Miscellaneous for State: Residents of 
other States .. 




15 


131 


State total 




10. 969 



STATISTICS OF INCOME 



283 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



TENNESSEE 



County and city 



Anderson: 

Briceville 

Clinton 

Coal Creek 

Miscellaneous. 



Total. 



Bedford: 

Shelbyville.... 
Miscellaneous. 

Total 



Benton: Miscellaneous., 
Bledsoe: Miscellaneous. 



Blount 



Number 
of returns 



69 



Alcoa 


19 


Maryville 


136 


Miscellaneous .. 


42 






Total 


197 






Bradley: 

Cleveland 


156 


M iscellaneous 


12 






Total-. 


168 






Campbell: 

Jellico 


54 


LafoUette 


26 


Miscellaneous 


31 






Total 


111 






Cannon: Miscellaneous 


6 






Carroll: 

Huntingdon 


18 


McKenzie 


39 


Miscellaneous.. . 


18 






Total 


75 






Carter: 

Elizabethton 


55 


Miscellaneous.. 


10 






Total 


65 






Cheatham: Miscellaneous 


8 






Chester: 


22 


Miscellaneous 


1 






Total 


23 






Claiborne: Miscellaneous 

Clay: Miscellaneous 


31 

I 1 


Cocke: 

Newport.. ,=... 


78 


Miscellaneous 


13 






Total-- 


! 91 


Coffee: 

Manchester.. 

Tullahoma 


10 

76 


Miscellaneous.. 


2 






Total. 


88 







County and city 



Crockett: 

Bells 

Miscellaneous- 



Total 

Cumberland: Miscellaneous. 



Davidson: 

Ooodlettsville. 

Nashville 

Old Hickory.. 
Miscellaneous. 



Total. 



Number 
of returns 



Decatur: Miscellaneous 


2 


De Kalb: Miscellaneous 


9 






Dickson: 

Dickson 


47 


Miscellaneous 


8 






Total 


55 






Dyer: 

Dyersburg 


178 


Newbern 


21 


Miscellaneous 


8 






Total. 


207 






Fayette: 

Somerville 


19 


Miscellaneous 


50 






Total 


69 






Fentress: Miscellaneous 


28 






Franklin: 

Winchester 


47 


Miscellaneous . 


100 






Total 


147 






Gibson: 

Dyer 


14 


Humboldt 


87 


Milan . .. 


37 




36 


Miscellaneous 


15 






Total 


189 






Giles: 

Pulaski 


68 


Miscellaneous 


5 






Total 


73 






Grainger: Miscellaneous 


7 






Greene: 

Greeneville 


150 


M iscellaneous 


10 






Total 


160 






Grundy: 

Tracy City 


22 


Miscellaneous 


14 






Total. 


36 







37722—29- 



-19 



284 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returm 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

TENNESSEE— Continued 



County and ity 



Hamblen: 

Morristown... 
Miscellaneous. 

Total- 



Hamilton: 

Alton Park 

Chattanooga.. 

St. Elmo 

Soddy 

Miscellaneous. 



Total 

Hancock: Miscellaneous. 

Hardeman: 

Bolivar 

Miscellaneous.. 



Total 

Hardin: Miscellaneous. 

Hawkins: 

Bullsgap 

Rogersville. 

Miscellaneous 



Total. 



Haywood: 

Brownsville.. - 
Miscellaneous. 

Total 



Henderson: 

Lexington 

Miscellaneous- 



TotaL 



Henrj-: 

Paris 

Miscellaneous. 

Total 



Hickman: Miscellaneous. 
Houston: Miscellaneous.. 

Humphreys: 

Waverly 

Miscellaneous 



Total. 



Jackson: Miscellaneous. 

Jefferson: 

Jefferson City 

Miscellaneous 



Number 
of returns 



County and city 



138 
3 



12 

4,244 

73 

16 

179 



4,524 



1 



39 



66 



96 



179 



Total 


51 








16 






Knox: 


3,325 




19 


Miscellaneous 


84 


Total 


3,428 






Lake: 

Tiptonville 

Miscellaneous... 


28 

27 


Total 


55 







I Number 
of returns 



Lauderdale: 

Halls 

Ripley 

Miscellaneous... 

Total 

Lawrence: 

Lawrenceburg 

Miscellaneous 

Total 

Lewis: Miscellaneous 

Lincoln: 

Fayetteville 

Miscellaneous 

TotaL 

Loudon: 

Lenoir City 

Loudon 

Miscellaneous 

Total 

McMinn: 

Athens 

Enslewood 

Etowah 

Miscellaneous 

Total 

McNairy: Miscellaneous 
Macon: Miscellaneous... 

Madison: 

Jackson 

Miscellaneous 

Total 

Marion: 

South Pittsburg 

Whitwell 

Miscellaneous 

Total 

Marshall: 

Chapel Hill 

Lewisburg- 

Miscellaneous 

Total..- 

Maury: 

Columbia 

Mount Pleasant 

Miscellaneous 

Total 

Meigs: Miscellaneous... 

Monroe: 

Sweetwater 

Tellico Plains 

Miscellaneous 

Total... 

Montgomery: 

Clarksville. 

M iscellaneous 

Total. 



127 



69 



103 

17 



120 



656 
20 



300 
51 
25 



376 



314 
2 



STATISTICS OF INCOME 



285 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

TENNESSEE— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Moore: Miscellaneous 


2 


Smith: Miscellaneous 


11 






14 


Morgan: 

Oakdale 


34 
2 
15 


Sullivan: 
Bristol 




Petros. 


306 


Miscellaneous 


Kingsport 


268 






13 


Total 


51 


Total 






587 




10 

105 

19 


Sumner: 
Gallatin 


Obion . 




Union City 


71 


Miscellaneous 




20 




Total 

Tipton: 

Covington 




Total . . 


134 


91 




Overton: 

Livingston 


24 
10 


87 


Miscellaneous 


Miscellaneous 


18 




Total 




Total 


34 


105 




Trousdale: HartsvUle 




Perry : M iscellaneous 


8 
1 


15 




Unicoi: 

Erwin 








Polk: 


37 
45 


129 


Copperhill 


Miscellaneous 


1 




Total 






130 


Total 


82 




1 


Putnam: 

Cookeville 


62 
19 
6 


Warren: 

McMinnville 




Monterey. 


53 


Miscellaneous 


Miscellaneous 


2 




Total 




Total 


77 


55 




Washington: 

Johnson City 




Rhea: 

Dayton 


41 
9 

8 


521 


Spring City 


Miscellaneous 


33 




Total. . 






554 


Total 


58 


Wayne: Miscellaneous 

Weakley: 

Dresden . 






6 


Roane: 

Harriman 


86 
70 
17 




Rockwood 


8 


Miscellaneous 


Greenfield 


15 






51 


Total 


173 


Miscellaneous 


11 




Total 






131 
31 


85 




White: 




Miscellaneous 






21 


Total 


162 


Miscellaneous 


11 




Total 




Rutherford: 


193 
22 


32 


Murfreesboro 


Williamson: 




Miscellaneous 










215 


131 


Total 


Miscellaneous 


19 


Scott: Miscellaneous 


40 

1 
12 


Total... 


150 




Sequatchie: Dunlap 


Wilson: 




Sevier: Miscellaneous 








Shelby: 


5 

10, 450 

238 


66 


Binghampton 


Miscellaneous 


5 




Total 






71 




State total 




Total 


10, 693 


33, 812 









286 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Xumber of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



TEXAS 



Cotmty and city 


Number 
of returns 


County and dty ; 


Number 
of returns 


Anderson: 

Elkhart 

Palestine 


6 
3S1 
23 


Bosque— Continued. ' 

Walnut Springs 

Miscellaneous 

Total 

Bowie: 

Texarkana.. 

Miscellaneous 

Total 

Brazoria: 

Alvin 

Angleton 

Damon 

Free port 


8 
19 




72 




410 






Andrews: Miscellaneous 


3 


454 
58 


Angelina: 

Keltvs 


21 
219 
37 


512 






Miscellaneous _ 


43 
35 
14 
161 


Total 


277 


Aransas: Rockport 


28 
181 
43 


Archer ; Miscellaneous 


Velasco ... 


14 


\rrn=lT"ne- XTi^vlIanpons . 


West Columbia ; 


54 




Miscellaneous 

Total. 

Brazos: 

Bryan.. 

Miscellaneous 

Total 

Brewster: 

Alpinfi 


59 


Atascosa: 

Pleasanton 

Miscellaneous 


16 
54 


380 




Total -- 


70 


271 
33 


Austin: 

BeUville 

S^v 

Wallis 


100 
56 
25 


304 




Miscellaneous 


20 


So 






40 


Total 


201 


Total 




125 


Bailey: Miscellaneous 

Bandera: Miscellaneous 


6 
14 


Briscoe: Miscellaneous 

Brooks: Falfurrias 

Brown: 

Brownwood 

^I iscellaneous . 




23 

67 


Bastrop: 

Bastrop 

Elgin 

Smithville 


45 

69 

111 

12 


433 
61 


Miscellaneous 


Total 




494 


Total- 


237 


Burleson: 

Caldwell. 






Bavlor: 


92 

8 


69 




Somerville 


30 


Miscellaneous 


Miscellaneous 

Total 

Burnet: Miscellaneous 


14 


Total... 


100 


113 


Bee: 


140 
20 


41 


Beeville. 

Miscellaneous 


Caldwell: 




209 


Total 


160 


T.iilinp 


176 






79 


BeU: 

Bartlett 


61 
90 
12 
21 
450 
16 


Total 




464 


Belton. 

Killeen 

Rogers . . . .. 


Calhoun: 

Port Lavaca 




31 


Temple 


Miscellaneous 


& 


Miscellaneous 


Total 

Callahan: 

1 Baird 

1 Miscellaneous 

j Total 




40 


Total 


650 




Beiar: 

Fort sam Houston 


69 

8,121 

82 


78 
98 


San Antonio. 


176 




\ Cameron: 

Brownsville -. 








Total 


8,272 


502 






310 




12 


San Benito 


271 






85 


BosQue: 

Clifton 


33 

12 


Total 




1,168 


Meridian 







STATISTICS OF INCOME 



287 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and toumships, calendar^yecr 1927 — Continued 



TEXAS— Continued 



County and dty 


Xumber 
of returns 


County and dty 


Xumber 
of returns 


Camp: 


42 

3 


Conphn- ■\ris<>pllan<>nns 


59 


Pittsburg. 

Miscellaneous 


Cooke: 

Gainesville.. 

Miscellaneoos 

Total 

Coryell: 

Gates ville 

Miv¥Uan<y>ns. . 




270 
32 


Total 


45 


Carson: Miscellaneous 


181 


302 


Cass: 

.\tlanta 

Miscellaneous 


52 
23 


42 
15 




Total 

Cottle: 

Paducah 




Total 


75 


57 


Castro: Miscellaneous.. 

Chambers: Miscellaneous 


20 

63 


64 
2 


Cherokee: 

Mto 

Jacksonville. 

Mis(>eHnTipnn<; 


19 
1S5 
49 
24 


Total 

Crane: Miscellaneous 

Crockett: Ozona 

Crosby: 

Ralls 

Miscellaneous 

Total 

Culberson: Miscellaneous 

Dallam: 

Dalhart 

Miscellaneous 

Total.. 

Dallas: 

DaDas 

Garland... 

Grand Prairie 




66 


35 
90 






Total 


277 


28 
40 


Childress: 

Childress 


229 
12 


Miscellaneous 


68 




241 




Total 


33 


Henrietta 

Miscellaneous 


f. 


130 

8 


Total 


115 


128 


Cochran: Miscellaneous 

Coke: Miscellaneous 


1 
42 


14.465 
31 
10 


Coleman: 

Coleman 


221 

56 
19 




Santa Anna 


Lancaster. 

Miscellaneous 

Total 

Dawson: 


30 










296 




Total 


14. 591 


Collin: 

Celina 


12 
33 
iS9 
50 
46 


74 




Miscellaneous 


3 


Piano. 


Total 




77 




Deaf Smith: 




Total 


330 


72 


Collinsworth: 


40 
14 


Miscellaneous. . 


4 


^\ellington 


Total... 

Delta: 

Cooper 

Miscellaneous 

Total 

Denton: 

Denton 

Pilot Point 




Miscellaneous 


76 


Total 


54 




Colorado: 

Columbus. 

Eagle Lake 


75 
S7 
71 
26 


48 
13 




Weimar 


61 


Miscellaneous 






Total 


259 


220 
20 


Comal: 

New Braunfels 

Miscellaneous 


254 

9 


Sanger 

Miscellaneous. 

Total 

De Witt: 

Cuero... 

Yorktown 


26 
46 






Total 


263 


312 






Comanche: 

Comanche 


35 


145 
81 




Miscellaneous 


38 




Total - 






81 

1 


264 




i 





288 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

TEXAS— Continued 



County and city 



Dickens: 

Spur 

M iscellaneous 

Total 

Dimmit: 

Asherton 

M iscellaneous 

Total 

Donley: 

Clarendon 

M iscellaneous 

Total 

Duval: 

San Diego.. 

Miscellaneous 

Total 

Eastland: 

Cisco 

Desdemona 

Eastland.- 

Gorman ^ 

Olden 

Ranger 

Rising Star 

Miscellaneous 

Total 

Ector: Odessa 

Edwards: Miscellaneous 

Ellis: 

Ennis 

Ferris 

Italy 

Midlothian 

Waxahachle 

Miscellaneous 

Total- 

El Paso: 

El Paso... 

Fort Bliss 

Miscellaneous 

Total. 

Erath: 

Dublin 

Stephenville 

Thurber 

Miscellaneous. 

Total 

Falls: 

Lott... 

Marlin 

Rosebud 

Miscellaneous 

Total-.- 

Fannin: 

Bonham 

Honey Grove 

Ladonia 

Leonard- 

M iscellaneous 

Total 



Number 
of returns 



148 
26 



107 



284 
18 

233 
27 
24 

20-^ 

132 
24 



115 
108 



141 
27 
35 
11 

254 
71 



3,671 
30 
160 



3,861 



19 
171 
61 
36 



287 



102 
30 
11 
25 
20 



188 



County and city 



Fayette: 

Flatonia 

La Grange 

Schulenburg- - 

M iscellaneous. - - 

Total 

Fisher: 

Rotan 

Miscellaneous 

Total- 

Floyd: 

Floydada 

Lockney 

Miscellaneous - 

Total-- -.. 

Foard: 

Crowell 

Miscellaneous 

Total- 

Fort Bend: 

Richmond 

Rosenberg-- 

Sugarland-- 

Miscellaneous 

Total 

Franklin: 

Mount Vernon 

Miscellaneous 

Total 

Freestone: 

Teague 

Worthan 

Miscellaneous 

Total--- 

Frio: 

Pearsall 

Miscellaneous 

Total -.. 

Gaines: Miscellaneous 

Galveston: 

Galveston 

League City 

Texas City 

M iscellaneous 

Total- 

Garza: 

Post--- 

Miscellaneous- 

Total 

Gillespie: 

Fredericksburg 

Miscellaneous 

Total-- 

Glasscock: Miscellaneous 



STATISTICS OF IlsrCOME 



289 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



TEXAS— Continued 



County and city 



Goliad: 

Qoliad 

Miscellaneous. 

Total 



Gonzales: 

Gonzales 

Nixon 

Miscellaneous. 

Total. 



Gray: 

Pampa 

Miscellaneous. 

Total 



Grayson: 

Denison 

Sherman 

Van Alstyne.. 
Whitesboro... 
Whitewright.. 
Miscellaneous. 

Total 



Gregg: 

Longview 

Miscellaneous- 
Total 



Grimes: 

Navasota 

Miscellaneous. 



Total. 



Guadalupe: 

Marion 

Seguin 

Miscellaneous. 

Total 



Hale: 

Plainview 

Miscellaneous. 



Total. 



HaU: 

Memphis 

Miscellaneous. 



Total. 



Hamilton: 

Hamilton 

Hico 

Miscellaneous. 



Total - 

Hansford: Miscellaneous. 

Hardeman: 

Chillicothe- 

Quanah 

Miscellaneous.- 



Total - 



Number 
of returns 



145 
16 
39 



200 



410 
91 



501 



932 



179 
11 



190 



149 

58 



13 

187 
45 



277 
51 



328 



178 
24 



202 



90 

187 

19 

296 



County and city 



Hardin: 

Grayburg 

Saratoga 

Silsbee.- - 

Sour Lake 

Miscellaneous- 
Total 



Harris: 

Goose Creek.. 

Harrisburg 

Houston 

Humble 

Miscellaneous. 

Total 



Harrison: 

Marshall 

Miscellaneous. 

Total 



Hartley: Miscellaneous. 

Haskell: 

Haskell 

Rule. 

Miscellaneous 



Total. 



Hays: 

Sdn Marcos... 
Miscellaneous. 

Total- 



Hemphill: 

Canadian 

Miscellaneous- 



Total- 



Henderson: 

Athens 

Miscellaneous. 



Total - 



Hidalgo: 

Donna 

Edinburg 

McAllen 

Mercedes 

Mission 

Pharr 

San Juan 

Miscellaneous- 



Total - 



Hill: 



Hillsboro 

Hubbard 

Itasca 

Whitney 

Miscellaneous- 



Total- 



Hockley:rMiscellaneous- 

Hood: 

Granbury - - 

Miscellaneous 



Total. 



290 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



T E X A S— Continued 



County and city- 


Number 1 
of returns 


County and city 


Number 
of returns 


Hopkins: 


107 
26 


Jones: 

Anson 


67 




Hamlin.. 


54 






133 


Total 


133 


Miscellaneous 


18 




Total 




Houston: 


90 
37 


272 


Karnes: 










28 


Total 


127 


Kenedy. 


112 






40 


Howard: 


323 
13 




38 


Total 








218 




Kaufman: 




Total 


336 






38 




30 


Kaufman 


47 






14 


Hunt: 


6 

38 
280 

4 
11 
14 




12 


Terrell..- 


190 




M iscellaneous 


3 




Total 








Lone Oak .-- 


304 


Wplf City 


Kendall: 






47 


Total 


353 


Comfort 


42 




Total 






505 

28 


89 










8 


Jack: 


42 
22 




10 


Kerr: 




Miscellaneous 






237 


Total 


64 


Legion _. .._ 


31 






15 




49 
20 


Total 




Jackson: 

Edna - 


283 


Miscellaneous... .._ 




54 


Total 


69 


King: Miscellaneous 


4 


Jasper: 


78 
25 
14 


! Kinney: 

Brackettville 


51 




Miscellaneous. 


18 




Total 










69 




117 


Kleberg: 

Kings ville 




Total 










29 


219 






5 




2,402 
48 

1,505 
46 
62 


Total 

Knox: Miscellaneous 

Lamar: 

Paris 

Miscellaneous 

Total 

Lamb: Miscellaneous 

Lampasas: 

Lampasas. 

Miscellaneous 

Total ---- 

La Salle: 

Cotulla -- 

Miscellaneous 

1 Total 




Jefferson: 

Beaumont 


224 


Nederland 




Port Arthur 


123 








; 




440 


Total 


4,063 


38 






Jim Hogg: Miscellaneous 


95 


478 


Jim Wells: 


93 
30 


56 












68 


Total 


123 


3 


Johnson: 


23 

255 

21 

15 


71 








50 


Miscellaneous 


23 


Total 


314 


J 73 






1 





STATISTICS OF INCOME 



291 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



TEXAS— Continued 



County and city 


Number 
of returns 

1 


County and city 


Number 
of returns 


Lavaca: 

Hallettsville 


65 
26 
62 
132 
3 


Madison: 

Madisonville 


26 


Moulton.. 




3 


Shiner 


Total 




Yoakum 


29 




Marion: 

Jefferson 








Total 


288 


37 






2 




61 
20 


Total 


Giddings 


39 










43 


Total 


81 


Mason: 

Mason 








Leon: 


14 
18 


54 


Oakwood 


Miscellaneous.. 


1 




Total 






55 


Total 


32 


Matagorda: 

Bay City 








Liberty: 


36 

50 
45 
32 
80 
22 


155 


Cleveland 


Gulf. 


91 


Daisetta 


Palacios 


27 


Dayton 


Miscellaneous 


65 


Hull 


Total 




Libertv -. 


338 










148 


Total 


265 


Medina: 

Hondo 










28 
131 

29 
399 

23 

22 


65 


Cooledge 


Miscellaneous 


61 




Total 




Kosse 


126 




Menard: 

Menard 




Thorton 




Miscellaneous 


62 






8 


Total 


632 


Total 






70 




65 
40 


Midland: Midland 




Live Oak: Miscellaneous 


276 




Milam: 

Cameron 




Llano: 


61 
4 


203 


Miscellaneous 


Rockdale 


76 






16 


Total . . 


65 


Miscellaneous 


37 




Total 






405 

68 

9 


332 




Mills: 

Goldthwaite 




Slaton ... . 




Miscellaneous 


18 






4 


Total 


482 


Total 






22 




36 


Mitchell: 








McCulloch" 


148 
30 


167 




Miscellaneous. 


26 


Miscellaneous 


Total 








193 




178 


Montague: 










33 
69 
18 
1,951 
50 
42 


65 


McLennan: 




170 


McGregor 




53 


Mart 






Moody 


288 


Waco 


Montgomery: 

Conroe 




West . 






60 






7 


Total 


2,163 


Miscellaneous 


41 




Total 






1 


108 









292 



STATISTICS OF IISTCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



TEXAS— Continued 



County and city 



Moore: Miscellaneous. 



Morris: 

Daingerfleld... 
Miscellaneous. 



Total 

Motley: Miscellaneous. 

Nacogdoches: 

Cushing 

Nacogdoches 

Miscellaneous 



Total. 



Navarro: 

Corsicana 

Kerens 

Miscellaneous. 



Total. 



Newton: 

Wiergate. 

Miscellaneous. 



Total. 



Nolan: 

Roscoe 

Sweetwater 

Miscellaneous. 



Total. 



Nueces: 

Bishop 

Corpus Christi- 

Robstown 

Miscellaneous.. 



Total - 



Ochiltree: 

Perryton 

Miscellaneous. 



Total-.. 

Oldham: Miscellaneous. 

Orange: 

Orange 

Miscellaneous 



Total. 



Palo Pinto: 

Mineral Wells. 

Mingus 

Strawn 

Miscellaneous. 



Total. 



Panola: 

Carthage 

Miscellaneous. 



Total. 



Parker: 

Weatherford.. 
Miscellaneous. 

Total 



Number 
of returns 



7 
179 
22 



785 



15 

222 

3 



240 



955 



319 

2S 



347 



212 
11 
37 
33 



County and city 



202 
12 



Number 
of returns 



Parmer: Miscellaneous 


24 


Pecos: 

Fort Stockton 




115 


Miscellaneous . 


7 


Total 




122 


Polk: 

Livingston . . . 




72 




56 


Total 




128 


Potter: Amarillo. 




2,522 


Presidio: 

Marfa .... 




121 




18 


Total 




139 






3 


Randall: 




78 


Miscellaneous 


3 


Total 




81 


Reagan' Miscellaneous . 




187 




10 


Red River: 




8 




72 




6 


Miscellaneous 


16 


Total 




102 


Reeves: 




90 


Toyah 


19 




8 


Total 




117 






91 


Roberts' Miscellaneous 


67 


Robertson: 




26 


Calvert 


78 




26 




70 




16 


Total 




216 


Rockwall: 




16 




17 




1 


Total 




34 


Runnels: 




188 




68 




44 


Total 




300 


Rusk: 


88 




12 


Total 




100 









STATISTICS OF INCOME 



293 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



TEXAS— Continued 



County and city 



Sabine: Miscellaneous. 



San Augustine: 
San Augustine- 
Miscellaneous.. 



Total- 

San Jacinto: Miscellaneous. 



San Patricio: 

Aransas Pass.. 

Sinton. 

Taft 

Miscellaneous. 



Total. 



San Saba: 

San Saba 

Miscellaneous- 

TotaL. 



Schleicher: Miscellaneous. 
Scurry: Snyder 



Shackleford: 

Albany 

Miscellaneous. 



Total. 



Shelby: 

Center 

Tim])Son. 

Miscellaneous- 



Total 

Sherman: Miscellaneous. 

Smith: 

Troup 

Tyler 

Miscellaneous 



Total - 



Somervell: Miscellaneous. 

Starr: 

Rio Grande 

Miscellaneous 



Total. 



Stephens: 

Breckenridge.. 

(?addo 

Miscellaneous- 
Total 



Sterling: Miscellaneous... 
Stonewall: Miscellaneous. 
Sutton: Sonora 



Swisher: 

Tulia 

Miscellaneous. 



Total. 



Tarrant: 

Arlington 

Fort Worth... 
Miscellaneous. 

Total 



Number 
of returns 



37 



119 
63 



105 



24 

536 

32 



65 



475 
19 
25 



61 
27 
133 



91 

10, 875 
83 



11,049 



County and city 



Taylor: 

Abilene 

Merkel 

Miscellaneous 

Total 

Terrell: 

Sanderson. 

M iscellaneous 

Total 

Terry: Miscellaneous... 

Throckmorton: Miscellaneous 

Titus: 

Mount Pleasant. 

Miscellaneous 

Total. 

Tom Green: 

San Angelo 

Miscellaneous 

Total- 

Travis: 

Austin 

Manor 

Miscellaneous 

Total-- 

Trinity: 

Groveton 

Trinity 

Total.- 

Tyler: 

Woodville 

M iscellaneous 

Total 

Upsher: 

Gilmer 

Miscellaneous 

Total -. 

Upton: Miscellaneous.. 

Uvalde: 

Sabinal 

Uvalde 

Miscellaneous 

Total 

Val Verde: 

Del Rio 

Miscellaneous 

Total 

Van Zandt: 

Grand Saine. 

Wills Point 

Miscellaneous. 

Total 

Victoria: 

Victoria.. 

Miscellaneous 

Tota". 



Number 
of returns 



294 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

TEXAS— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Walker: 


116 
23 


Willacy: Miscellaneous 


87 




Williamson: 




Miscellaneous 






98 


Total 


139 




41 




Taylor 


513 


Waller: 


40 
23 


Miscellaneous 


73 




Total.. 




Miscellaneous 


725 




Wilson: 

Floresville 




Total 


63 










112 




A\ard: Miscellaneous 


Miscellaneous 


25 


Washington: 


271 
60 


Total. 


74 


Brenham 






Miscellaneous. 


61 




Wise: 

Alvord. - .. . .. 




Total 


331 








Webb: 

Laredo.. 


769 
88 
20 


11 


Bridgeport 


9 


Chico-- 




Mirando City. 




Decatur 




Miscellaneous. 


34 


Miscellaneous 






16 




877 


Total 




Total 






74 


W barton: 


98 
145 
131 


Wood: 
Alba 




Wliarton_ 


g 


Miscellaneous. - ... 




43 




Winnsboro. 






374 


36 


Total 


Miscellaneous 


6 


Wheeler: 


133 
42 


Total 


93 










2 




175 


Young: 

Eliasville.. . 








Wichita: 

Burkburnett 


185 

267 

109 

2,918 

3 


37 


Graham . .. 




Electra ... 


178 


New Castle 




Iowa Park.. 


18 


Olney 




Wichita Falls.. 




South Bend... 




Miscellaneous 




Miscellaneous 






9 




3,482 


Total- _ 

Zapata: Miscellaneous 




Total... . . 




Wilbarger: 

Vernon 


Atn 


472 
37 


7 


M iscellaneous 


54 




State total 




Total 


509 


114, 534 







UTAH 



Beaver: 

Beaver. 

Milford 

Miscellaneous 

Total 

Boxelder: 

Brigham City 

Tremonton 

Miscellaneous 

Total 

Cache: 

Hyrum 

Lewiston 

Logan 

Providence 

Richmond 



107 



103 
53 

78 



25 

12 

241 



Cache— Continued. 

Smithfield 

Wellsville 

Miscellaneous 

Total. 

Carbon: 

Castle Gate 

Helper 

Hiawatha 

Price 

Sunnyside. 

Miscellaneous 

Total... 

Daggett: Miscellaneous 



372 



68 
127 

76 
176 

62 
347 



856 
2 



STATISTICS OF INCOME 



295 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



UTAH— Continued 



County and city 



Number 
of returns 



County and city 



Davis: 

Bountiful 

Farmington 

Miscellaneous 

Total 

Duchesne: 

Roosevelt. 

Miscellaneous 

Total , 

Emery: 

Huntington 

Miscellaneous , 

Total- 

Garfield: 

Escalante 

Panguitch 

Miscellaneous , 

Total 

Grand: Miscellaneous... 

Iron: 

Cedar City 

Parowan 

Miscellaneous 

Total 

Juab: 

Euieka 

Nephi- , 

Miscellaneous 

Total , 

Kane: 

Kanab 

Miscellaneous 

Total 

Millard: 

Delta... 

Fillmore 

M iscellaneous 

Total. 

Morgan: Miscellaneous.. 

Piute: Miscellaneous 

Rich: Miscellaneous 

Salt Lake: 

Bingham Canyon 

Garfield 

Magna. , 

Midvale.. 

Murray 

Salt Lake City 

Sandy... 

Miscellaneous 

Total. 

San Juan: Miscellaneous 



30 
21 
111 



162 



82 



122 
36 
60 



218 



82 



734 
82 
96 
43 

103 

6,382 

29 

56 



7,525 



Sanpete: 

Ephraim... 

Fairview 

Fountain Green 

Gunnison 

Manti 

Moroni , 

Mount Pleasant. . . 
Miscellaneous 

Total 

Sevier: 

Monroe 

Richfield 

Salina 

Miscellaneous 

Total 

Summit: 

Park City 

M iscellaneous 

Total.. 

Tooele: 

Grantsville 

Tooele... 

Miscellaneous 

Total.- 

Uintah: 

Vernal 

M iscellaneous 

Total. 

Utah: 

American Fork 

Lehi. , 

Payson , 

Pleasant Grove 

Provo , 

Spanish Fork 

Springville 

M iscellaneous 

Total , 

Wasatch: 

Heber City 

Miscellaneous 

Total , 

Washington: 

H urricane , 

St. George. 

M iscellaneous , 

Total 

Wayne: Miscellaneous 

Weber: 

Ogden City 

M iscellaneous 

Total 

State total 



296 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



VERMONT 



County and city 



Addison: 

Bristol 

Ferrisburg 

Middlebury... 
New Haven... 

Vergennes 

Miscellaneous. 



Total 

Bennington; 

Arlington 

Bennin:iton... 

Dorset 

Manchester... 

Pownal 

Readsboro 

Shaftshury 

Miscellaneous. 



Total 

Caledonia: 

Barnet 

Burke.. 

Danville 

Hardwick 

Lyndon 

Ryegate 

St. Johnsbury. 
Miscellaneous. 



Total 

Chittenden: 

Burlington 

Charlotte 

Colchester 

Essex 

Jericho 

Milton 

Richmond 

Shelburne 

Winooski 

Miscellaneous. 



Total. 

Essex: 

Canaan 

Concord 

Island Pond.. 
Lunenburg — 
Miscellaneous. 



Total 

Franklin: 

Berkshire , 

Enosburg 

Fairfax.. 

Fairfield 

Georgia 

Highgate , 

Montgomery.. 

Richford 

St. Albans 

Sheldon 

Swanton 

Miscellaneous. 

Total 

Grand Isle: 

Alburg 

Miscellaneous. 

Total 

Lamoille: 

Cambridge 

Hyde Park 

Johnson 

Morrisville 

Stowe.. 

Miscellaneous. 



Number 
of returns 



29 
10 
112 

4 
43 
29 



33 

502 

24 

65 
5 

18 
7 

31 



12 
11 

8 
50 
67 
15 
341 

9 



513 



1,046 
14 

2 
53 

8 
13 
18 
28 
50 
82 



1,314 



TotaL 



4 
23 
6 
6 
2 
6 
4 

37 

363 

14 

35 

3 



119 



County and city 



Orange: 

Bradford 

Chelsea 

Newbury 

Randolph 

Thetford 

Wells River... 
Williamstown. 
Miscellaneous. 



Total. 



Orleans: 

Barton 

Craftsbury 

Derby-. 

Newport - 

Orleans 

Troy 

Miscellaneous. 



Total - 



Rutland: 

Brandon 

Castleton 

Danby... 

Fair Haven — 

Pawlet 

Pittsford 

Poultney 

Proctor 

Rutland 

Wallingford — 
West Rutland. 
Miscellaneous., 



Total. 



Washington: 

Barre 

Cabot... 

Graniteville... 
Montpelier — 

Northfield 

Waterbury 

Miscellaneous. 



Total. 



Windham: 

Bellows Falls. 
Brattleboro... 
Westminster.. 
Wilmington. .- 
Miscellaneous. 



Total. 



Windsor: 

Bethel 

Cavendish 

Chester 

Hartford-. 

Hartland. 

Ludlow .- 

Norwich 

Quechee 

Rochester 

Royalton 

Springfield 

White River Junction. 

Wilder 

Windsor 

Woodstock 

Miscellaneous... 



Total 

State total. 



Number 
of returns 



36 
147 
42 
18 
19 



302 



59 

18 

14 

104 

22 

17 

86 

119 

723 

23 

38 



1,307 



577 
4 
26 

441 
71 
52 

221 



1,392 



214 
445 

7 



715 



24 

12 

24 

20 
9 

67 

21 

14 

10 

11 

224 

138 

7 

154 

86, 

97 j 



9181 



8, 2681 



STATISTICS OF INCOME 



297 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



VIRGINIA 



County and city 



Accomac: 

Chincoteague Island 

Onancock. 

Miscellaneous 

Total 

Albemarle: 

C harlottes ville - 

M iscellaneous- 

Total 

Alleghany: 

Clifton Forge. 

Covington 

Low Moor 

Miscellaneous 

Total 

Amelia: Miscellaneous 

Amherst: 

Madison Heights 

M iscellaneous 

Total 

Appomattox: Miscellaneous 

Arlington: 

Alexandria 

Arlington 

Ballston 

Cherry dale 

Clarendon 

East Falls Church 

Fort Myer 

Miscellaneous 

Total 

Augusta: 

Staunton... 

Waynesboro 

Miscellaneous 

Total 

Bath: 

Hot Springs. 

Miscellaneous 

Total 

Bedford: 

Bedford 

M iscellaneous 

Total .- 

Bland: Miscellaneous 

Botetourt: Miscellaneous 

Brunswiclj: 

Lawrence ville 

M iscellaneous 

Total 

Buchanan: Miscellaneous... 
Buckingham: Miscellaneous 

Campbell: 

Lynchburg 

AltaVista 

Miscellaneous 

Total 



Number 
of returns 



12 
39 
168 



588 
114 



702 



310 
224 



1,024 

35 

. 61 

56 

222 

62 

3 

113 



1,576 



410 
106 
75 



126 
31 



1,656 
53 
36 



1,745 



County and city 



Caroline: Miscellaneous 

Carroll: Miscellaneous 

Charles City: Miscellaneous. 
Charlotte: Miscellaneous 



Chesterfield: 

Ettrick 

Miscellaneous. 

Total 



Number 
of returns 



Clarke: 

Berryville 

Miscellaneous. 



Total 

Craig: Miscellaneous. 

Culpeper: 

Culpeper 

Miscellaneous 



Total. 



Cumberland: Miscellaneous. 
Dickinson: Miscellaneous 



Dinwiddie: 

Petersburg 

Miscellaneous. 



Total. 



Elizabeth City: 

Hampton 

Phoebus 

Miscellaneous. 



Total 

Essex: Miscellaneous. 



Fairfax: 

Falls Church.. 
Miscellaneous. 



Total - 



Fauquier: 

Warrenton 

Miscellaneous. 



Total. 



Floyd: Miscellaneous 

Fluvanna: M iscellaneous . 



Franklin: 

Rockymount-. 
Miscellaneous. 



Total. 



Frederick: 

Winchester 

Miscellaneous. 

Total.. 



Giles: 

Narrows 

Miscellaneous. 

Total 



Gloucester: Miscellaneous. 
Goochland: Miscellaneous . 



53 
14 
10 
50 



109 



881 
22 



903 



411 
63 

44 



518 



41 
181 



118 
113 



231 



343 

18 



361 



298 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



VIRGINIA— Continued 



County and city 



Grayson: 

Fries 

Galex 

Miscellaneous - 



Total 

Greene: Miscellaneous . 

Greensville: 

Emporia 

Miscellaneous 



Total. 



Halifax: 

South Boston. 
Miscellaneous. 



Total. 



Hanover: 

Ashland 

Miscellaneous. 



Total - 



Henrico: 

Richmond 

Miscellaneous. 

Total.- 



Henry: 

Martinsville. . 
Miscellaneous. 



Total 

Highland: Miscellaneous. 

Isle of Wight: 

Smithfield.. 

M iscellaneous 



Total. 



James City: 

Toano 

Williamsburg. 
Miscellaneous. 



Total. 



King and Queen: Miscellaneous. 
King George: Miscellaneous 



King William: 

West Point 

Miscellaneous. 



Total. 



Lancaster: Miscellaneous. 
Lee: Miscellaneous 



Loudoun: 

Leesburg 

Miscellaneous. 



Total 

Louisa: Miscellaneous. 

Lunenburg: 

Victoria 

M iscellaneous 



Total. 



Number 
of returns 



112 

5 



207 
65 



9,266 
133 



9,399 



157 
60 



20 



75 
103 



County^and city 



Madison: Miscellaneous . 
Mathews: Miscellaneous. 



Mecklenburg: 
Chase City.... 

South HUl 

Miscellaneous. 



Total 

Middlesex: Miscellaneous. 



Montgomery: 

Blacksburg 

Christiansburg. 

Radford. 

Miscellaneous.. 



Total. 



Nansemond: 

Suffolk 

Miscellaneous. 

Total 



Nelson: Miscellaneous 

New Kent: Miscellaneous. 

Norfolk: 

Churchland 

Norfolk 

Portsmouth. 

M iscellaneous 



Total - 



178 
38 



Northampton: 
Cape Charles. 
Miscellaneous. 

Total 



Northumberland : 

Reedville 

Miscellaneous. 

Total-- 



Nottoway: 

Blackstone. 



vjrewe - 


16 






Total 


187 






Orange: 


57 




97 






Total . --- 


154 






Page: 

Luray 


46 




47 




2 






Total - 


95 








22 






Pittsylvania: 


49 




881 




69 






Total 


999 








17 







STATISTICS OF INCOME 



299 



Table 11. — Individual returns hy States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

VIRGINIA— Continued 



County and city 



Prince Edward: 

Farmville 

Miscellaneous. 

Total.- 



Prince George: 

Hopewell 

Miscellaneous. 

Total 



Prince William: 

Manassas 

Quantico 

Miscellaneous. 

Total 



Princess Anne: Miscellaneous. 

1 
Puaski: 

Pulaski 

Miscellaneous 



Total - 



Rappahannock: Miscellaneous. 
Richmond: Miscellaneous. 



Roanoke: 

Roanoke 

Salem 

Vinton 

Miscellaneous. 

Total 



Rockbridge: 

Buena Vista. . 

Lexington 

Miscellaneous. 



Total. 



Rockingham: 
Harrisonburg. 
Miscellaneous. 



Total - 



Russell: Miscellaneous. 
Scott: Miscellaneous... 



Shenandoah: 

Woodstock 

Miscellaneous. 



Total. 



Smyth: 

Marion 

Saltville 

Miscellaneous. 



Total. 



Southampton: 

Franklin 

Miscellaneous. 



Total. 



Number 
of returns 



109 
24 



172 
12 



119 



164 
19 



3,036 
170 
61 
38 



3,305 



38 
187 
31 



256 



270 

89 



County and city 



Spotsylvania: 

Fredericksburg. 
Miscellaneous.. 



Total. 



Stafford: Miscellaneous. 

Surry: 

Dendron 

Miscellaneous 



83 I 
4' 



Total. 



Sussex: 

Waverly 

Miscellaneous. 



Total. 



Tazewell: 

BlueQeld 

Pocahontas 

Richlands 

Tazewell 

Miscellaneous. 

Total.. 



Warren: 

Front Royal.. 
Miscellaneous. 

Total 



Warwick: 

Newport News. 
Miscellaneous.. 



Total. 



Washington: 

Abingdon 

Bristol 

Damascus 

Miscellaneous. 

Total.. 



Westmoreland: 
Colonial Beach. 
Miscellaneous.. 



Total. 



Wise: 

Appalachia 

Big Stone Gap. 

Norton 

Miscellaneous- . 



Total. 



Wvthe: 

Wytheville.... 
Miscellaneous. 



Total... 

York: Miscellaneous. 
State total 



37722—29- 



-20 



300 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

WASHINGTON « 



County and city 


Number 
of returns 


j 

County and city 


Number 
of returns 


Adams: 

Ritz ville 


137 
180 


Grays Harbor: 

Aberdeen . . 


1,510 


Miscellaneous 


Cosmopolis 


75 




Elma 


127 


Total 


317 


Hoquiam- .-_ .. 


895 






37 


Asotin: 


63 
20 


Montesano-- ._ 


120 


Clarkston 




194 




Total 






2,958 


Total 


83 






27 


Benton: 


65 
63 
34 


Jefferson: 

Port Townsend 




Prosser 


79 


Miscellaneous 




70 




Total 




Total 


162 


149 




King: 

Auburn. . 




Chelan:- 

Cashmere. 


170 

69 

910 

317 


209 


Leavenworth 


Bellevue 


68 


Wenatchee 




20 


Miscellaneous 




2 






168 


Total 


1,466 


Kent 


195 






94 


Clallam: 


382 
180 


Renton . .. 


170 


Port Angeles 


Seattle 


22, 885 


Miscellaneous ___ 


Miscellaneous 


806 




Total-- 




Total 


562 


24,617 




Kitsap: 

Bremerton 




Clarke: 

Camas 


110 

425 

93 


580 


Charleston 




Vancouver. 


25 


Port Blakelv 




Miscellaneous 




Port Orchard 








Total 


628 


Miscellaneous 


185 


Total-- - - 




Columbia: 


93 
39 


873 


Kittitas: 

Cle Elum . . .. 




Dayton _ 

Miscellaneous 


138 






310 


Total- 


132 


Roslyn .. 


85 






72 




20 

63 

419 

175 


Total 




Kalama __ 


605 


Kelso 


Klickitat: 

Goldendale 




Longview 

Miscellaneous... 


45 


Miscellaneous 


160 




677 


Total 




Total-- - 


205 


Douglas: 

Waterville 


57 
73 

130 


Lewis: 

Centralia 


374 


Miscellaneous 


Chehalis 


305 




Miscellaneous .. . 


298 


Total 


Total 






977 




35 


Lincoln: 

Davenport - 








Franklin: 

Pasco 


213 
80 


58 


Odessa 


51 


M iscellaneous 




Miscellaneous 




Total 








Total - 


293 


497 


Mason: Miscellaneous.. 

Okanogan: 
Okanogan 




Garfield: 




270 
15 


266 


Pomerov-- 




M iscellaneous- 


78 






30 


Total- - 


285 




190 




Total .. 




Grant: Miscellaneous -.. 


125 


298 









' Includes Alaska. 



STATISTICS OF INCOME 



301 



Table 11. — Individual returns by Slates and Territories — Number of returns 
distributed by counties, cities, and townships, CQlendar year 1927 — Continued 

WASHINGTON— Continued 



County and city 



Pacific: 

Raymond 

South Bend 

M iscellaneous - . 

Total 

Pend Oreille: Miscellaneous 

Pierce: 

Buckley 

Fort Lewis. 

Puyallup 

Sumner 

Tacoma 

Miscellaneous 

Total 

San Juan: Miscellaneous 

Skagit: 

Anacort es 

Burlington,. _ 

Mount Vernon 

Sedro Woolley 

M iscellaneous 

Total 

Skamania: Miscellaneous... 

Snohomish: 

Arlington 

Everett 

Marysville 

Monroe 

Snohomish 

Miscellaneous 

Total ■. 

Spokane: 

Cheney... 

Deer Park.. 

Medical Lake 

Spokane 

M iscellaneous 

Total 

Stevens: 

Chewelah 

Colville 

Miscellaneous 

Total 



Number 
of returns 



206 
96 
130 



134 



47 
33 
245 
113 
4,863 
621 



5,922 



165 
53 
310 
135 
163 



83 
1,358 
41 
80 
126 
386 



2,074 



50 

33 

7 

5,873 

173 



6.136 



County and city 



Thurston: 

Olympia. 

Miscellaneous 

Total 

Wahkiakum: Miscellaneous 

Walla Walla: 

Wai tsburg 

Walla Walla..... 

Miscellaneous 

Total 

Whatcom: 

Bellingham 

Blaine 

Lynden. 

Miscellaneous 

Total 

Whitman: 

Colfax 

Maiden 

Palouse... 

Pullman 

Tekoa 

Miscellaneous 

Total 

Yakima: 

Grandview 

Sunnyside 

Toppenish 

Wapato 

Yakima 

Miscellaneous. 

Total 

Alaska: 

Anchorage. 

Cordova 

Fairbanks 

Juneau 

Ketchikan 

Miscellaneous 

Total 

State total.. 



WEST VIRGINIA 



Barbour: 

Philippi 

Miscellaneous 


47 
55 


Brooke: 

Follansbee . 


232 


Power 


37 






319 


Total 


102 


Miscellaneous 


142 




Total 






372 
18 


730 


Berkeley: 


Cabell: 

Huntington 




Martinsburg . 




Miscellaneous.. 


3,204 






390 


Milton 


22 


Total 




45 




149 


Total 


3,271 










8 
28 
58 


39 




Clay: 




Qassaway 


20 


Miscellaneous 




31 


Total 


94 


Total 


51 









302 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, Q,nd townships, calendar year 1927 — Continued 

WEST VIRGINIA— Continued 



County and city 



Doddridge: 

West Union 

Miscellaneous 

Total 

Fayette: 

Ansted... 

Boomer 

Fayetteville 

Macdonald 

Montgomery 

Mount Hope 

OakhilL 

Winona 

Miscellaneous 

TotaL. 

Gilmer: Miscellaneous 

Grant: 

Bayard 

Miscellaneous 

Total 

Greenbrier: 

Lewisburg 

Ronceverte.. 

Miscellaneous.-.?. 

Total 

Hampshire: 

Romney. 

Miscellaneous 

Total. 

Hancock: 

Chester. 

HoUidays Cove... 
New Cumberland. 

Newell 

Weirton 

Miscellaneous 

Total 

Hardy: Miscellaneous. 

Harrison: 

Anmoore 

Bridgeport 

Clarksburg 

Nutter Fort. 

Salem 

Shinnston... 

Miscellaneous 

Total 

Jackson: 

Ravens wood 

M iscellaneous 

Total. 

Jefferson: 

Charles Town 

Shepherdstown 

Miscellaneous 

Total 

Kanawha: 

Charleston 

Clendenin 

Dunbar 

Eskdale 

Mammoth 



Number 
of returns 



17 
13 
46 
31 
152 
121 
62 
13 
551 



1.006 



24 



73 

77 

220 



370 



39 



147 

306 

72 

50 

417 

12 



1,004 



33 



4 
39 
1,413 
14 
74 
90 
182 



l,f 



3,220 
66 
94 
23 

6 



County and city 



Kanawha — Continued 

St. Albans 

South Charleston.. 
Miscellaneous 



Total- 



Lewis: 

Weston 

Miscellaneous. 



Total. 

Lincoln: Miscellaneous. 



Logan : 

Accovile 

Amherstdale.. 

Holden 

Logan 

Omar 

Miscellaneous. 



Total 

McDowell: 

Davy. 

Eckman. 

Elkhorn 

Gary... 

Keystone 

Kimball 

McDowell 

Maybeury 

Welch 

Wileoe 

Miscellaneous. 



Total. 



Marion: 

Fairmont 

Mannington.. 

Monongah 

Rivesville 

Miscellaneous. 



Total. 



Marshall: 

Ben wood 

Cameron 

McMechen... 
Moundsville.. 
Miscellaneous. 

Total 



Mason: 

Point Pleasant. 
Miscellaneous.. 



Total. 



Mercer: 

Bluefield 

Bramwell 

Freeman. 

Giatto 

Princeton 

Miscellaneous. 

Total 



Mineral: 

Blaine 

Keyset 

Piedmont 

Ridgeley- 

Miscellaneous. 

Total 



STATISTICS OF INCOME 



303 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

WEST VIRGINIA— Continued 



County and city 



Mingo: 

Red Jacket 

War Eagle — 

Williamson 

M iscellaneous 

Total 

Monongalia: 

Morgantown 

Miscellaneous 

Total , 

Monroe: 

Alderson. 

Miscellaneous 

Total 

Morgan: Miscellaneous... 

Nicholas: 

Richwood 

Miscellaneous 

Total 

Ohio: 

Elm Grove 

Triadelphia , 

Wheeling 

M iscellaneous 

Total , 

Pendleton: Miscellaneous 

Pleasants: 

St. Mary 

Miscellaneous 

Total , 

Pocahontas: 

Cass 

Marlington 

M iscellaneous 

Total.. 

Preston: 

Kingwood 

Rowlesburg 

Terra Alta 

Tunnelton 

Miscellaneous 

Total , 

Putnam: 

Nitro. , 

Miscellaneous 

Total 

Raleigh: 

Beckley 

Eccles 

Mabscott 

M iscellaneous 

Total 

Randolph: 

Elkins 

Norton 

Miscellaneous 

Total 



Number 
of returns 



34 

2 

436 

179 



651 



801 
159 



960 



107 



174 

23 

4,138 

22 



4,357 



45 

28 
35 
18 
87 

213 



376 

22 

7 

446 



851 



217 

7 
48 



County and city 



Ritchie: 

Harrisville 

Pennsboro 

Miscellaneous. 

Total 



Roane: 

Spencer 

Miscellaneous. 

Total 



Summers: 

Hinton 

Miscellaneous. 

Total 



Taylor: 

Grafton 

Miscellaneous. 

Total 



Number 
of returns 



3k er: 
Davis 


17 


Parsons 


15 


Pierce.. 


s 


Thomas 


37 


Miscellaneous 


16 







Total. 



Tyler: 

Sisters ville 

Miscellaneous. 

Total 



Upshur: 

Adrian 

Buckhannon.. 
Miscellaneous. 

Total.. 



Wayne: 

Ceredo.. 

Kenova 

Miscellaneous. 



Total... 

Webster: Miscellaneous. 



Wetzel: 

New Martinsville. 

Paden City 

Miscellaneous 



Total 

Wirt: Miscellaneous. 

Wood: 

Parkersburg 

Williamstown 

Miscellaneous 



Total. 



Wyoming: 

Mullins. 

Miscellaneous. 



Total. 



Miscellaneous for State: Residents of 
other States 



State total . 



304 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returna 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

WISCONSIN 



County and city 



Adams: 

Adams 

Miscellaneous. 

Total 



Ashland: 

Ashland 

MeUen 

Miscellaneous. 

Total 



Barron: 

Barron 

Chetek 

Cumberland.. 

Rice Lake 

Miscellaneous. 



Total. 



Bayfield: 

Bayfield 

Washburn 

Miscellaneous. 

Total 



Brown: 

De Pere 

Green Bay 

Miscellaneous. 



Total. 



Buffalo: 

AJma 

Mondovi 

Miscellaneous. 

Total 



Burnett: 

Grantsburg 

Miscellaneous- 



Total. 



Calumet: 

Brilhon 

Chilton 

New Ilolstein. 
Miscellaneous. 



Total. 



Chippewa: 

Bloomer 

Chippewa Falls. 

Cornell 

Stanley 

Miscellaneous... 



Total. 



Number 
of returns 



Clark: 

Neillsville 

Owen... 

Miscellaneous. 



Total. 



Columbia: 
Columbus. 
Kilbourn... 
Lodi 



62 



428 
40 
71 



72 
36 
53 
164 
80 



405 



124 

1,693 

173 



1.990 



40 
47 
106 



282 



58 
357 
33 
54 
67 



569 



97 
36 
195 



328 



177 
131 
63 



County and city 



Columbia— Continued 

Portage 

Miscellaneous 



Total - 



Crawford: 

Prairie du Chien. 
Miscellaneous 



Total. 



Dane: 

Madison 

Mount Horeb. 

Stoughton 

Sun Prairie 

Miscellaneous. 



Total. 



Dodge: 

Beaver Dam.. 

Fox Lake 

Horicon 

Juneau 

Mayville 

Randolph 

Miscellaneous. 



Total. 



Door: 

Sturgeon Bay. 
Miscellaneous. 



Total. 



Douglas: 

Superior. 

Miscellaneous. 



Total. 



Dunn: 

Menomonie... 
Miscellaneous. 



Total. 



Eau Claire: 

Augusta.. 

Eau Claire 

Miscellaneous. 



Total. 



Florence: 

Florence 

Miscellaneous. 



Total. 



Fond du Lac: 

Fond du Lac 

North Fond du Lac. 

Ripon 

Waupun 

M iscellaneous 



Total. 



Forest: 

Crandon 

Wabeno 

Miscellaneous. 

Total 



Number 
of returns 



261 
201 



153 



3,837 
113 
204 

62 
550 



4,766 



43g 

55 
111 

63 
140 

57 
184 



1,048 



142 

65 



1,521 
90 



1,611 



219 
109 



328 



33 

1,024 

108 



1,165 



1,167 

68 

186 

168 

200 



1.789 



29 
17 
44 

90 



STATISTICS OF INCOME 



305 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

WISCONSIN— Continued 



County and city 



Grant: 

Boseobel 

Cuba City.— 

Fennimore 

Lancaster 

Platteville 

Miscellaneous. 



Total. 



Green: 

Brodhead 

Monroe 

Monticello 

Miscellaneous. 



Total. 



Green Lake: 

Berlin -.. 

Princeton 

Miscellaneous. 



Total. 



Iowa: 

Dodgeville 

Highland 

Mineral Point- 
Miscellaneous.. 



Total. 



Iron: 



Hurley 

Miscellaneous. 



Total. 



Jackson: 

Black River Falls. 
Miscellaneous 



Total. 



Jefferson: 

Fort Atkinson. 

Jefferson 

Lake Mills 

Waterloo 

Watertown 

Miscellaneous.. 



Total. 



Juneau: 

Elroy 

Mauston 

Miscellaneous. 



Total. 



Kenosha: 

Kenosha. 

Miscellaneous. 



Total. 



Kewaunee: 

Algoma 

Kewaunee 

MisceUaneous- 



Total. 



La Crosse: 
La Crosse. 
Onalaska.. 



Number 
of returns 



63 
45 
46 
87 
213 
210 



664 



92 
449 
112 
177 



830 



301 



103 
62 



165 



275 

149 
81 
72 

484 
91 



1,152 



188 



3,124 
150 



3,274 



166 



1,506 
17 



County and city 



La Crosse— Continued. 

West Salem.. 

M iscellaneous 



Total. 



La Fayette: 

Darlington 

ShuUsburg 

Miscellaneous. 



Total. 



Langlade: 

Antigo.— 

Miscellaneous. 



Total. 



Lincoln: 

Merrill 

Tomahawk 

Miscellaneous- 



Total. 



Manitowoc: 

Kiel. 

Manitowoc 

Two Rivers... 
Miscellaneous. 



Total. 



Marathon: 

Athens 

Mosinee.. 

Scofield 

Stratford 

Wausau 

Miscellaneous. 



Total. 



Marinette: 

Goodman 

Marinette 

Niagara.- 

Peshtigo 

Wausaukee — 
M iscellaneous - 



Total. 



Marquette: 

Montello 

Miscellaneous. 



Total - 



Milwaukee: 

Cudahy 

Milwaukee 

North Milwaukee. 

Shorewood 

South Milwaukee. 

Wauwatosa 

West Allis-- 

West Milwaukee.. 
Miscellaneous 



Total. 



Monroe: 

Sparta 

Tomah 

Miscellaneous. 



Total. 



45,123 



169 
127 
119 



415 



306 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



WISCONSIN— Continued 



County and city 



Oconto: 

Gillett -. 

Oconto 

Oconto Falls.. 
Miscellaneous. 



Total 

Oneida: 

Rhinelander.. 
Miscellaneous. 



Total. 



Outagamie: 

Appleton 

Kaukauna 

Kimberly 

Little Chute.. 

Seymour 

Miscellaneous- 



Number 
of returns 



Total 

Ozaukee: 

Cedarburg 

Port Washington 
Miscellaneous 



42 
122 
54 
66 



284 



340 
65 



405 



1,325 
239 
39 
48 
51 
142 



1,844 



wv^v.*.u. ^^^^ 1 




Total 


498 




Pepin: 


70 
16 








Total 


86 






Pierce: 

Ellsworth 


41 


River Falls ... - 


77 




109 






Total --- 


227 






Polk: 

Amerv 


52 


Miscellaneous. 


157 






Total 


209 






Portage: 

Stevens Point 


515 


Miscellaneous 


83 






Total - 


598 






Price: 

Park Falls 


109 


Phillips 


75 




64 






Total 


248 






Racine: 

Burlington 


266 


Racine . . 


3,863 




192 






Total . 


4,321 






Richland: 


157 


M iscellaneous _ 


92 


Total 


249 






Rock: 

Beloit 


1,318 


Edgerton 


175 


Evansville 

Janesville . . .. .. 


129 
1,295 


Miscellaneous. . 


208 


Total 




3,125 








County and city 


Number 
of return 


Rusk: 

Ladvsmith.. 


104 


Miscellaneous... . 


42 






Total 


146 






St. Croix: 

Hudson. 


130 


New Richmond 


92 


Miscellaneous 


164 






Total 


385 






Sauk: 

Baraboo .. 


333 


Prairie du Sac 


62 


Reedsburg _ 


178 


Sauk Citv-- 


73 


Miscellaneous 


114 






Total-. 


760 






Sawyer: 

Ilayward 


50 


Miscellaneous 


18 






Total 


68 






Shawano: 

Shawano ._ 


175 


Wittenberg- -. 


16 


Miscellaneous 


156 






Total 


347 






Sheboygan: 

Plymouth .. . 


191 


Sheboygan 


2,041 


Shebovgan Falls : 


128 


Miscellaneous 


280 






Total 


2,640 






Taylor: 


80 


Rib Lake 


15 


Miscellaneous .. .. 


30 






Total- 


125 






Trempealeau: 


71 


Galesville 


45 


Miscellaneous - . . 


233 






Total 


349 






Vernon: 

Viroqua 


122 


Westby 


41 




114 






Total 


277 






Vilas: 

Eagle River - 


65 




56 






Total 


121 






Walworth: 


205 


Elkhorn 


124 
195 




163 




271 






Total 


958 







STATISTICS OF INCOME 



307 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 

WISCONSIN— Continued 



County and city 



Washburn: 

Shell Lake 

Spooner 

Miscellaneous 

Total. 

Washington: 

Hartford 

West Bend 

Miscellaneous 

Total.. 

Waukesha: 

Menomonee Falls 

Oconomowoc 

Waukesha 

Miscellaneous 

Total 

Waupaca: 

Clintonville 

New London 

Waupaca 

Miscellaneous 

Total 



Number 
of returns 



218 
250 
219 



58 
284 
828 
512 



119 
146 
139 
213 



617 



County and city 



Waushara: 

Redgranite 

Wautoma 

Miscellaneous 

Total 

Winnebago: 

Menasha 

Neenah.. 

Omro 

Oshkosh 

Miscellaneous 

Total... 

Wood: 

Marshfleld 

Nekoosa 

Wisconsin Rapids 
M iscellaneous 

Total.. 

State total 



WYOMING 



Albany: 

Laramie ...... 


512 
78 


Goshen: 

Torrington 


78 


Miscellaneous . . 


Miscellaneous. 


38 




Total 




Total 


590 


116 




Hot Springs: 

Thermopolis. 




Big Horn: 

Basin 


46 
75 
36 
26 


152 


Greybull 


Miscellaneous 


233 




Total 






385 




Johnson: 
Buffalo 




Total... 


183 






95 


Campbell: 


83 
25 


Miscellaneous 


14 


Gillette 


Total 




M iscellaneous 


109 




Laramie: 




Total 


108 






1 049 




95 
344 
236 


Miscellaneous ..... 


75 




Total 




Rawlins 


1,124 




Lincoln: 

DiamondvOle 








Total 


675 


48 






37 




105 
55 
55 


Kemmerer 


128 


Douglas 


Miscellaneous 


197 




Total 






410 




Natrona: 

Casper 




Total 


215 


1,322 






50 


Miscellaneous 


513 


Crook: Miscellaneous. 


Total 










136 
90 
170 


1,835 


Fremont: 


Niobrara: 

Lusk... 




Lander 






35 




Miscellaneous 


20 




Total 




Total 


396 


55 









308 



STATISTICS OF INCOME 



Table 11. — Individual returns by States and Territories — Number of returns 
distributed by counties, cities, and townships, calendar year 1927 — Continued 



WYOMING— Continued 



County and city 


Number 
of returns 


County and city 


Number 
of returns 


Park: 

Cody 


138 
58 
59 


Sweetwater — Continued. 

Superior 


77 


Powell - 


Miscellaneous 


254 




Total 






1 141 


Total 


255 








24 


Platte: 

Wheatland 


53 
98 


Uinta: 

Evanston 






Miscellaneous 


123 






26 


Total 


151 


Total 






149 


Sheridan: 

Dietz 


11 

25 

477 

123 


Washakie: 

Worland. .. 






Monarch 


86 


Sheridan 




18 


Miscellaneous 


Total 












636 


Weston: 

Newcastle 




Total 








Sublette: Miscellaneous... 


63 


40 


Miscellaneous 






56 


Sweetwater: 


220 
590 


Total 


96 




State total 




Rock Springs 


8,870 







I 



BASIC TABLES 



CORPORATION RETURNS 



309 



Table 12. — Corporation returns by States and Territories — Distributed by corporations reporting net income, no net income, and inactive corporations, showing number of returns, per 

cent, gross income, deductions, net income or deficit, net loss for prior year, and income tax 

(Income returned for the calendar year ended Dec. 31, 1927 '| 



States and Territories 


Total 
number 
of returns 






Corporations reporting net income 








Corporations reporting no net income 


! 


Inactive corpora- 
tions—no income 
data reported 


Number 
of returns 


Per cent 


Gross income ^ 


Deductions 


Net income 


Net loss for 
prior year 


Income tax 


Number 
of returns 


Per cent 


Gross income 2 


Deductions 


Deficit 


Number 
of returns 


Per cent 




4,383 

174 

1,556 

2,660 

22, 162 

6,863 

6,685 

1,553 

1.988 

11,010 

5,524 

6»« 

2,270 

29, 2 !•: 

11,463 

9,050 

5,191 

5,718 

5,817 

3,489 

5,787 

18, 182 

14, 120 

11, 101 

2,240 

16, 370 

4,020 

4,716 

874 

1,227 

19, 143 

1,019 

96, 949 

6,501 

3,471 

24,305 

6,132 

6,350 

24,883 

2,688 

3,713 

3.0U8 

5,039 

12,930 

3,125 

1,089 

6,485 

10,977 

5.239 

14, 456 

1,402 


2,697 

94 
668 
1,626 
11,098 
3,144 
3,935 
845 
1,070 
3,443 
3,416 

445 
1,014 
16, 913 
6,82) 
5,087 
3,122 
3,397 
3,219 
2,072 
3,162 
9,907 
7,953 
6,910 
1,435 
9,017 
1,837 
2,958 

314 

754 
10,783 

495 
53,051 
3,688 
1,695 
14, 020 
3,271 
3,028 
13, 193 
1,536 
1,768 
1,665 
3,054 
7,524 
1,589 

683 
3.795 
5,355 
2.928 
8.567 

788 


61.53 
64.02 
42.93 
61.10 
50.08 
45.81 
68.86 
64.41 
53.82 
31.27 
61.84 
64.87 
44.67 
67.83 
59.51 
66.21 
60.13 
59.41 
65.34 
69.39 
54.64 
54.49 
56.32 
53.24 
64.06 
65.08 
45.70 
62.72 
35.93 
61.40 
56.33 
48.68 
54.72 
56.73 
48.83 
57.69 
53.35 
47.69 
53.02 
57.14 
47.62 
65. 35 
60.62 
58.19 
50.85 
62 72 
58.62 
48.78 
65.89 
59.26 
,K. 21 


$619, Oil, 709 

7,377,994 

129, 186, 962 

272, 395, 216 

5, 349, 886, 876 

745, 766, 162 

1, 785, 784, 398 

1,088.615,525 

548, 825, 047 

369, 730. 625 

869, 451, 679 

205, 253, 605 

118,271,495 

11, 953, 761, 586 

1, 582, 823, 282 
1,047, 967, .303 

879. 041, 676 

938, 354, 338 

936, 031, 821 

484, 206, 806 

1, 355, 004, 028 

5, 575, 410, 777 

5,929,511,801 

2, 499, 166, 464 

230, 058. 398 

3, 441, 648, 563 

194, 574, 267 

667, 777, 199 

108, 218, 697 

149, 965, 919 

4, 393, 565, 625 

61, 856. 271 

31, 285, 699, 497 

1, 340, 346, 643 

160, 228, 871 

6,673,416,311 

804, 260, 3.09 

486, 617, 783 

9,986,471.911 

735,728,163 

404, 553, 318 

151. 272, 440 

1, 039, 655, 956 

2, 315. 681. 675 

279, 069, 333 

153, 167. 623 

1,013,814,606 

1, 056. 760, 800 

702, 212. 538 

2, 232, 946, 674 

57. 921, 212 


$483,344,761 

6, 700. 431 

121, 407, 180 

256, 134, 738 

4, 902, 137, 164 
698, 007, 683 

1, 048. 792, 182 
971, 725, 426 
492. 986. 718 
337. 518, 331 
798,930,486 
176, 901 347 
112.341,054 
11,117,173,887 

1, 467, 063, 361 
994, 67."), 449 
779, 436, 160 
866, 084, 484 
879, 171. 024 
447, 632, 356 

1, 250, 890, 732 

5, 175, 439, 618 

5, 3u4, >i53, 331 

2, 3S1, 942, 640 
223, 882, 456 

3,201,977,902 
181, 262, 175 
641, 027, 055 
104, 109, 989 
138, 818, 405 

4, 044, 081, 547 

57, 857, 951 

28, 740, 192, 602 

1, 225, 739, 597 
154, 816, 893 

6, 167, 676, 081 
747, 657, 894 
462, 923, 297 

0, 179, 977. 863 
686. 682, 285 
379, 762, 626 
146,042,114 
978, 252. 931 

2, 173, 343, 637 
261, 890, 512 
143, 240. 949 
890. 166. 706 
994, 060, 351 
645. 188. 569 

2, 047, 528, 575 
53, 001, 101 


$36, 666, 948 

677, 613 

7, 779. 782 

16, 260, 478 

447, 749, 712 
47, 758. 479 

136, 992, 216 

116, 890, 099 
55, 838, 329 
32, 218. 194 
70, 521, 193 
28, 349, 258 
6, 930, 441 

836, 587, 699 

115, 759, 921 
53, 291, 854 
99, 605. 516 
72, 269, 854 
56. 860, 797 
36, 574. 450 

104,113,298 

399, 971, 159 

624, 658, 470 

117,223,824 
12, 175, 942 

239, 670, C51 
13, 312, 092 
26, 750, 144 
4, 108, 708 
11, 147, 514 

349. 4S4, 078 

3, 998, 320 

2, 645, 506, 995 

114, 607, 046 
5, 411, 978 

505, 740, 230 
66, 608, 465 
23, 694, 486 

806, 494, 048 
49, 045, 878 
24, 790, 792 
5, 230. 326 
61, 403, 025 

142, 338, 038 
17, 178. 821 
9. 926, 674 

123, 647, 900 
62, 700, 449 
57, 023. 909 

185, 418, 099 
4,920,111 


$1, 409, 182 

19, 833 

390, 210 

642. 395 

14. 284, 522 

2.050,018 

6. 803, 248 

371, 133 

950, 257 

2, 790, 568 

4, 431, 106 

334,011 

329, 517 

18, 000, 542 

3, 300, 455 

1, 578, 217 
989, 117 

1, 890. 986 
2, 597, 794 
1,795,071 

2, 423. 097 
17. 106. 658 

6, 237, 665 

3, 554, 778 
877, 088 

3, 959, 417 

903, 903 

653, 337 

83, 914 

882, 726 

11,216,984 

286, 796 

62, 646, 092 

5, 054, 514 

403, 300 

1.1,393,110 

5. 285, 080 

1, 440, 996 
16, 212, 770 

4, 269, 755 
2, 982, 364 

430, 821 

2, 450, 124 

5, 531, 732 

755, 735 

335, 337 

1, 874, 960 

2, 769, 103 
1. 234, 331 
2, 953, 388 

219,318 


$4, 171, 974 

62, 639 

805. 061 

1, 810, 758 

56, 629, 600 

5, 647, 319 
16, 827, 368 
15. 547, 645 

7, 225, 128 

3, 412, 552 
8,320,117 
3,71.5,310 

587, 368 
107, 498, 653 

13, 965, 445 
6, 153, 952 

12, 807, 208 
8, 892, 758 

6, 752, 612 

4, 326, 805 
13, 188, 854 
49, 174, 304 
81, 971, 438 

14, 227, 460 

1, 241, 953 
30, 280, 874 

1, 361, 229 

2, 981, 537 
486, 925 

1, 240, 363 
43, 336, 668 

417,713 

324, 572, 838 

14, 146, 627 

399, 437 

63, 487, 483 

6, 368. 039 

2, 493, 716 
104, 134, 847 

5, 790, 707 

2, 693, 817 

387, 136 

7, 404, 893 

17, 051, 098 
1, 951, 660 
1,164,237 

15, 770. 458 
7, 222, 231 
6, 995, 769 

23, 117, 908 
491, 747 


1,313 

48 

403 

884 

8,494 

2,291 

2,283 

485 

695 

6,323 

1,839 

203 

664 

10,052 

3,343 

2, 592 

1,677 

1,691 

2,092 

1,042 

1,882 

7,149 

4,873 

3,693 

674 

5,627 

983 

1,296 

253 

399 

6,863 

283 

36, 108 

2.308 

943 

8,901 

2.090 

2,172 

9, 330 

947 

1,648 

704 

1,677 

4,353 

913 

348 

2,137 

3,748 

1,825 

4,172 

413 


29.96 
27.59 
2.5. 90 
33.26 
38.32 
33.38 
34.15 
31.23 
34.96 
48.35 
33.29 
29.59 
24.85 
34.37 
29.16 
28.64 
32.32 
29.57 
35.96 
29.87 
32.52 
39.32 
34.52 
33.27 
30.09 
34.38 
24.45 
27.48 
28.95 
32.67 
35.85 
27.77 
37.25 
35.50 
27.17 
36.62 
34.08 
34.20 
37.49 
35.23 
41. 69 
23.41 
31.28 
33.67 
29.22 
31.96 
32.95 
34.15 
34.83 
28.86 
29.45 


$138, 880, 150 

1, 440. 814 

30, 331, 983 

113, 686, 830 

1, 271, 407, 516 
292, 356, 251 
333, 326, 607 

97, 434, 887 

90, 085, 261 
372, 695, 359 
229,623,061 

32, 903, 792 

53, 183, 610 

4, 764, 386, 420 

479. 235. 803 

248, 747, 015 

295, 469, 050 

157, 882, 592 

316, 041, 620 

108. 635. 202 

222, 922, 479 

1, 366, 406, 088 

1, 235, 427, 516 

343, 389, 609 

77,817,013 
970, 499, 574 

48, 014, 459 
120,655,158 

11, 549, 744 

48, 475, 108 
808, 805, 093 

16, 839, 574 

7, 054, 364, 924 

190, 775, 476 

35, 829, 2,S4 

1,741,694.748 

366, 858. 341 

210, 568. 359 

2, 2S4. 379, 571 
160, 030, 388 
106,947,399 

28. 126, 956 
256, 919. 530 
667, 895, 650 

79, 432, 979 

42, 860, 893 
267, 001. 838 
348, 218, 600 
173, 152, 493 
437, 507, 852 

22, 989, 750 


$148, 233, 087 
1, 977. 543 

36, 67.5, 656 
125, 793. 534 
1,417,566,379 
320, 073, 571 
360, 435, 455 
120, 266, 997 

98, 820. 097 
466, 498, 639 
249,010,437 

35, 103, 921 

59,098,923 

4, 950, 335, 772 

520, 806, 895 

267,937,863 

325, 341, 576 

172. 376, 376 

344. 364, 664 

119, 904, 806 

259, 910, 646 

1, 502, 614, 029 

1, 369, 726, 861 

379, 787, 832 

85, 678, 030 
1, 037, 459, 489 

57, 356, 973 
130, 016, 784 

14, 962, 162 

54. 574, 437 
891,807,022 

19, 587, 679 

7, 630, 989, 742 

207, 188, 959 

38, 979, 314 
1, 873, 866, 355 
412,499,014 
232,304.420 
2,472,776,382 
176, 223, 693 
115, 559, 530 

31,020,802 
275, 464, 548 
625, 198, 465 

89, 069, 508 

48, 431, 944 
289. 532. 585 
382. 215, 844 
196, 225, 797 
477, 263, 884 

26, 848, 185 


$9, 352, 937 
536, 729 
6, 343, 672 
12, 106, 704 
146, 148, 863 
27, 717. 320 
27, 108, 848 
22.832.110 
8, 733. 836 
93, 803, 280 
19,387,370 
2, 200, 129 
5, 91.5, 313 
185, 949, 352 
41,571,092 
19, 190, 248 
29, 872, 526 
14, 493, 784 
28, 323, 044 
11, 269, 604 
36, 988, 107 
136,207,941 
134, 299, 345 
36, 398, 263 
7, 861, 017 
66, 959, 915 
9, 342, 514 
9, 461, 020 
3, 412, 418 
6, 099, 329 
83, 001, 929 
2, 748, 106 
676, 624, 818 
16, 413, 483 
3, 150, 030 
132,171,607 
4.5, 640, 673 
21, 736, 061 
188,396,811 
16, 193, 305 
8. 612, 131 
2, 893, 846 
18, 545, 018 
57, 302, 815 
9, 636, 529 
5, 571, 051 
22. 630, 747 
33, 997, 344 
23, 073, 304 
39, 756, 032 
3, 856, 435 


373 

32 

485 

1.50 

2,570 

1,428 

467 

223 

223 

2,244 

269 

38 

692 

2,283 

1,299 

1,371 

392 

030 

506 

375 

743 

1,126 

1,294 

1,498 

131 

1,728 

1,200 

462 

307 

74 

1,497 

241 

7,790 

505 

833 

1,384 

771 

1,150 

2,360 

205 

397 

639 

408 

1,053 

623 

58 

563 

1,874 

486 

1,717 

201 


8.51 




18.39 




31.17 




5.61 




11.60 




20.81 




6.99 




1136 


District of Columbia—. 


11.22 
20.33 


Georgia 


187 
6.54 


Idaho 


30.48 


Illinois 


7.80 




11.33 


lo a 

Kansas 

Kentucky 


16.15 
7.55 

11.02 
8.70 




10.76 




12.84 




6.19 




9.16 


Minnesota 


5.85 








29.85 






Nevada.. . 




New Hampshire 


6.03 
7.82 




23.65 


New York 




North C.iK.lina 

North Dakota 


2100 


Ohio 




Oklahoma.. 




Oregon 




Pennsylvania 




Rhode Island 




South Carolina 


21.24 
8.10 
8.14 


South Dakota 


Tennessee 


Texas 


Utah 




Vermont... 
Virginia 


8.53 
17.07 

9.28 
11.88 
1131 


Washington 

west Virginia 

Wisconsin.. 


Wyoming 


Grand total 


475, 031 


259, 849 


64.70 


115, 324, 339, 717 


106,342,455,456 


8, 981, 884, 261 


244, 293, 375 


1, 130, 674, 128 


165, 826 


34.91 


29, 074, Oil, 729 


31, 545, 751, 106 


2,471,739,376 


49, 356 


10.39 



' Fiscal and fractional (part year) returns are included. 
37722-29. (FoUows p. 309.) 



I Gross income corresponds to total income as reported on the fac3 of tire return, plus the cost of goods sold. 



STATISTICS OP INCOME 



311 



Table 13. — Corporation returns by States and Territories, showing cash and stock 
dividends paid to shareholders > 

[Incosie returned for the calendar year ended Dec. 31, 1927 '] 



States and Territories 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia .- 

Hawaii 

Idaho 



Illinois 

Indiana. 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana... 

Nebraska 

Nevada 

New Hampshire. 

New Jersey 

New Mexico 

New York 

North Carolina-. 

North Dakota 

Ohio 

Oklahoma... 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina... 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



Reporting net income- 
Dividends 



Cash 



Total 5,786,065,738 



$18, 730, 673 

230,231 

4, 420, 503 

10, 883, 068 

297, 742, 033 
50, 569, 756 
75, 343, 980 

175, 730, 635 
26, 274, 330 
19, 121, 552 
34, 932, 803 
22, 388, 529 
3, 378, 790 

568, 904, 043 
64, 163, 952 
33, 655, 524 
54, 875, 888 
39, 359, 071 
39, 474, 099 
20, 806, 822 
47, 995, 240 

233, 742, 187 

341, 998, 559 
91, 506, 260 

5, 714, 252 
129, 026, 972 

8, 489, 493 
14, 179, 687 
1, 575, 246 

6, 912, 713 
218, 423, 875 

1, 933, 797 

, 825, 730, 649 

60, 378, 375 

1, 969, 966 

271, 190, 952 

31, 489, 623 

14, 115, 119 

533, 855, 451 

25, 500, 973 

9, 100, 633 

1, 819, 627 
32, 918, 351 
73, 130, 818 
15, 429, 255 

5, 218, 909 
62, 546, 419 
38, 455, 109 
36, 718, 245 
80, 981, 409 
3,031,292 



Stock 



Reporting no net in- 
come — Dividends 



$1, 508, 960 

50, 000 

639, 971 

137, 865 

98, 019, 404 

1, 382, 554 

18, 667, 542 

10, 991, 721 

451, 100 

6, 229, 853 

14, 876, 856 

2, 368, 407 
136, 020 

27, 318, 794 
6, 583, 159 

3, 318, 997 
1,331,814 

4, 210, 216 

2, 513, 298 
410, 401 

2, 065, 058 

20, 177, 021 

26, 230, 368 

7,758,345 ' 

276,374 ' 

21, 378, 641 

179, 627 

5, 259, 720 

9,700 

113,943 

21, 959, 824 

140, 000 

188, 303, 950 

24, 225, 843 

183, 654 

27, 889, 761 

2, 101, 515 

7, 470, 732 

38, 595, 939 

2, 168, 099 

1, 073, 697 

74, 734 

3, 644, 598 

8, 264, 463 

347, 097 

152, 129 

1, 728, 400 

3, 876, 139 
2, 937, 152 

12, 361, 867 
82, 579 



Cash 



$2, 942, 983 

30,000 

227, 501 

1, 334, 133 

35, 277, 099 

6,416,487 

3, 934, 069 

8, 540, 247 

1. 799, 816 

6, 833. 373 
1, 735, 810 
1, 579, 115 

530, 980 
76, 934, 881 

4, 774, 575 
5, 178, 625 
5, 481, 056 

1, 647, 830 
5, 032, 148 
7, 066, 358 

2, 419, 067 
49, 143, 753 
13, 967, 541 

7, 542, 410 
1, 038, 414 

13, 795, 514 

338, 987 

1, 250, 512 

143, 745 

602, 450 

8, 064, 842 

163, 902 

221, 119, 317 

1, 435, 542 

209,904 

32, 654, 894 

8, 908, 588 

2, 894, 173 

57, 879, 575 

1, 938, 274 

1,084,287 

354, 531 

1, 362, 425 

14, 155, 493 

1, 093, 207 

185, 776 

3, 177, 242 

5, 685, 782 
2, 008, 318 
4,411,588 
1, 374, 304 



632,177,901 637,701,443 



Stock 



$252, 354 



150, 038 

82, 146 

4, 616, 657 

49, 430 

256, 825 

296, 963 

417,879 

3, 663, 573 

815, 054 



45, 224 

5, 943, 321 

1, 874, 560 

497, 424 

196, 395 

497, 810 

308, 248 

28, 372 

48, 253 

1, 366, 880 

1, 342, 998 

407, 737 

444, 473 

813, 512 

29,263 

61,927 



83, 447 
1, 825, 063 



18, 510, 671 

260, 320 

147, 026 

8, 719, 626 

182, 054 

133, 065 

3, 099, 797 

130, 975 

18, 889 

26, 806 

82, 807 

1, 029, 443 

87, 177 

52, 509 

108, 295 

429, 412 

172, 415 

298, 206 

418, 025 



0, 323, 344 



' Cash and stock of capital stock life insurance companies are not included. 
' Fiscal and fractional (part year) returns are included. See p. 1. 



312 



STATISTICS OF INCOME 









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328 



STATISTICS OF INCOME 



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STATISTICS OP INCOME 



329 



CO •-< CO 0> '—1 



OS lO •-< CO 

t^ r- CO'* 
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— < C^ CO 



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330 



STATISTICS OF IXCOME 



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STATISTICS OF IXCOME 



331 



1^ 


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'OCOO CO.-'COtOiOCD<N01tO i— i 

J"tj«'c4" coi-T (N"toc^>-rco 



Tt<O0<NCOCSI>- OSTt< c000Oc0i-'C0tO00--i0it-^t^05C0O0i 
tOr-HC-li— IQOOO '-ttO CSGOCO-— 'COCOt^COCOC^tO-rt^CiCOascO 
r*a>tocO(N-^ 00O5 t^toco-^i— ttOi~i'<*<^I-^rt<COOOO<Mt^ 



rji CD CS CO O to O rti 
Tj^OtO-— 'Olto -^o 
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tOCOOOO'-HOcOtor^C0 05COCOt--005 

oocs<NCii^cr. tooo^t^oioocoai^ 

COOOCOt--CO(MCOGOtOCOCOt^O(M:OCS 
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t-i cscs --tcst^co cor^.-H.-Hcor-cocMto 



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coooooo 

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tC. ^ CO CO S i-1 CO 03 CO IM -5 t^ ,-1 CO C^ CO 00 00 0» CO CO ■* C^ C^ tO^rtt^O >> 

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344 



STATISTICS OF INCOME 






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500 h- CO lO Ol t^ ^ i^CO QO 00 lOO 00 CO '^ 



^00 ^ o 



■^W C5 CO^COJOOi 



^^ -*«* CO r-i ^ 



5 00CN» lOOOO 
i lO CO iX> Tt< CO 
■ ■' O CO 



CD 00 »0 CO Tj" e 



cDOcoocor-OOi 

COfOOOCt^-^CO-^ 
COt-OO^OcO-^Tf 



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>aj csoo oocoi 

■ -> Oi '-' CO C^ CD 



; cc CO I"- cC' r^ CO t 
^ o 00 --^ ^ CO ^ CO 



(Mr^cocoo^t^to 

■^CO'^t^COh-OOCS 

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■^lOiCCOCD"— 'OiOi 
OiCR-HiOOOOO-^cO 

TtJ~ cT CO 1^ c4 00 o t>r 

CSCOiO^CO'^CSC^ 



oow:'-— it-ioosco"^ 

CDOOC<ICOTj<-<!fiO 



'—'O'^COI^COC'S C5C^r-»Tt"OCOOiO ^ 






CO Oi CO '^ I 



S00r-IOSU3cOr-<e^03CQCCO3»O«Ot^C0 
w CO to r* CO co^'*'«**c^ 



eoTt<ooc^oco30(Maioooc^tNaioocja> 
cocooscsor^'^^t^Orr'^c^oc^t-o 
o>coiocOTroosxO'--«-<»«t^^-^ioc^"^ 

CO oo-^jl't^co' cTco r^aTioo— r ci" 

!N-^C^C: GO —00 ^-HCOt-TCO 

•NO TTCO CO^ COOOCICO 



■^ CO O OJ Tf t^ • 



SC^OCKM-fOoOOC^ 



OO 00 ■^ -"-T t-^r xT :o "^ 04" ^" c^ --r TjT ^ o ^ ^ 



ooo 
co'o 



r-l O t'- " lO 

c4"cOiM'"iO 



t^'^OSOOj— CO— 'iOO--h-CO— ^— "Oil— I 
iCrf»OC^u-^COl-*TfOcOCO — O-^CSCi-^ 
,-.— .t^OCCO^CO — ■^OC^J'CD^J'O-^CO 



NO-H!NiOX)'— CO— 'C^-^CSTPC^-trcOCJS 

^_^io oocococ^cow3r*t^c^oO'-«aocO'^co-<f 
wt^-^'c>rcoci"io^i>rco ofo-^ofc^" 

00 »0<M ,-» CO^C -"^(NMOO 



»-tOC0^05(Nt^iCU^r--C000i000C0OU3 



"^co-^coMoO'^s'co — c^t^'<*'05c»r^t^oo 



, ^ lO -^ --^ — _. . 
CO C^'^J' -^ ^ « 



— ' iQ — CO 









rOTt^'^cOr-.axNoo 



'^OOI^t^C^OsiOTf 

r-cooocjoor^t^w:) 
oor-iCcocscot^co 



co^cococNcDcaio 
»ot>.r-^cocO'<j<co 

COC^ClOi-HCOI>-0> 



COCOC^fNCS NCOrH 



00--^Oi00iOt--COOi 

Cit^oooi-^c^r^io 
t^coc^o<NTroo5 



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t^ o r^ OS t- 05 

CD o: »0 05 Tf lO 
CO O -^ CO C^ Ci 

'^t'-h'cO (N'^OtT 



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TT^OCOOCSOiO 

00 —r CO oT cT ic" -h' cT 

TfCSCOjOOJlOtN 

ic" (of o X* cri" r-^ O — r 

t-H f-t 04 r-< C^ CN CO 



OJCO^iCiCrt^OOOO 

ococNcsiccor^o^ 



COCOCOOS— i»OJt^ 
— lOCOOOO^COCO 

oot^-^csoioscocc 

cT o o ic c^r c^r — r tC 

CSCOOOOOSMI^-iO 

OlCOCOtMCOOOOS 

i-T ci ci oT (N ci" --i" 04" 



00 — t^OOiC***© 

r-Oitcic^OTfooo 
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-^ ■^ T)^ TT IC" Tp" r^ lO 



COfNCOCOC^— <co»o 

— OCOQOOO'-^COCO 
ODOOCCCOCOOlt— 04 



t~*t^t^r^i>.cocot~^- 



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3COiCTfCO!N — O 
- Ol CS 04 (M (M OJ 



STATISTICS OF INCOME 



345 



M *-i C<» 

r- no -^ 

CM QO ■© 



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to ^ o »o cs 



o »o tC 00 Ol 



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GO I • 1^ • I ICON 



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lO OS ^ CO 

ic o -rr c^ 

ic'^'o CO" 
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M -># lO 

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CICO ■* CO <M 



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r- (C (M i;0 i^C 

CO t^ tT CO "T) 



C^wCO i-H CM I 



r-l lOOi 

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C0tJ«O »0 



CO , lOCO «5 CO 

OS ooo-^ o 
oo^^r-»cco 00 



ii-('OCOh-'*^i-(i-<»-( 



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lOO COf-iO "^ 

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i05 OOC^ O --H 

loT co'irTc^ 00 

CO CO CO CD 



C^iOC^ OS CO CO O Oi O "JO CO 

^ ^ -^ t- r-- CM -^ X ^ » o 

000»0 OOCMCOCOCOt-- CO 

oT^cm' ^ocTo -tj^oTcT CM" 

'^ r^ >-< CO o CM CO CO CO o 



t- •♦ CO -^ Tj- o 



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r* o ^ CM -^ 



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CO CO »0 -«*< lO CO CM OS Tf« lO o 

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^^^ ^C0G00CC0O*O CI 



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t^ I^ I^ ^ 



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lOCCCO COCOOl-OCDOs O 



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ii-iO«OiOOS«OCMiO»-<<— itOCDtO.-HiOOSCO'— 'lO.— iCMCOiO 
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346 



STATISTICS OP INCOME 



s.s 



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CCC^CCOOl'^COCD 
« C^ (N CS .-< (N Tf 






CO^OOiOCOC^OO 

co" cT ro rr (n' -^ •'T'c^r 
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cioicccr^o<Noc--H 
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O0C^'<P00<-HCOt^Oi 
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of of .-T f-Ti-T i-T i-T rH 






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COtOt--iO00iMCOCOCO .— ICO-— <i-«t^ 



CO <-l .-H -«r X-^ 



i-Hl^CO-^ C400CO i-H 00 O -^ 1-t 



t^t^cO'— l<^^^Cl<^^^cDCNcoco•-'co^-^^ 
cO"<s'ooeococicDOsoixXTt*cDr^OTt*c^ 

CNTfCCOCOMOCDi-HOF-fi-tiMXC^COO 

CO i-T CO t^ c^ t-^ ■^*" TjJ" r^ c^ 00 os" i>r r-T ?o" cT o 

O •-< CO ■* 00 CO rj< OS CO -^ i-H CO »0 CO -^ 



^O"rt*X0iCiTt<c0C0CJO-^C0c0u-2'T**"^ 

c^oX'-Hcoc^r-co— "i^r-iTfaiX— 'Cico 
00Tf^c<»cDxast^c^cr5O'Cc0C4XXTii 



icxxcir-cs^coroTt-f-HTfco— '^ji— 100 
cOi-HcsO'-HC^corro-^cOiCi^ocot^co 
X 1— < CO t- t^ oo CO CO CO "«r >-< cococico 



C<)C0OCClXt^Xt^^^t^»0-Ht--t^C0GJiC^I 

coc^ooco'*Xdcoxc^r-cot^'0'*r>- 

(NOC^t^OC0OC0Xr~-t^cD'>^t^i-<(N»0 

lo -^ '^' cT CD oT ir:* iC c^ r CO rT oT o '^'" '^ Tt*" ^ 
coi— iT}'OcOi-':;Tf'i-Hr^Tf'«*'Xcoi--xi^'^ 

X!MC:ib-t-'CO(Mt^O*OC30tOOCSOCO 

00 1-H c^co'aTco co"cvr«.':ri-H"co''-ric'c<rrjrio' 



i-H OOCO !N 



i-t'<**X(NCO»OOcO-*t^X— «iOCOh--<j'CD 



•<*< <-i C^ O »C O ^ -* TT I 



« i-H rr X •-< •" 



'^f »0 00 CO TJH o -^ 



COi-'OOulSCS'^Ot;^ 



(NCOiOOi-^C^b-COOat-sNcDiOI^-CO 






o 2 ; 






^'C'5 ^^ ^"3 -- 



STATISTICS OF IITCOME 



347 



tCiO--''-'00tO*O i^i-i.-i(M i|^(NC0«0iO-^Q0O'-<C^'-«>0-<»< 



^<oco t^ CO CO 



f-«C<lh-CO'-'CCOOCCeOiCOiN'-*COC^CDC^t^C^CO^-tOS'*050'^05^iOf-it~*CO«0^ 



t^ rH r-- *o o 



(MCOOOOOOSC^OO'— 'Ol— *0iC^C0»0Cl«OTf"OC00531C^O00CS<-H 



mQOOCCCOOiCCCDt^^^':;CC':ftXOOO^Cl^iCOiOCDCD 



- CI OS »-< CO c^ t 



iO<N^OO-^CO*nOO 
Os^C0^00Q000»O 



OlOOr^'TpCOOlOOiOTroOCDCDOS'— 'COTT'^iOiCCOCOINOSCCi-HiOOlTj'OSiOi— if^OCO 
00'--«0iMCJC0Or-iC^OO(NC^iOC^»-;r-'O0C^'-ie000C0'^iOOC^«0a>t^'-HCC^ 



'1— I C^ -rf OD-rr C- r-> C 



(N -HCS COi-H 



ooooicc^csr-^o 

■^'" --r oT 06" CO CC «D co' 
CCCOC^C^JC^C^C^'-( 



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OCQCCOOOO'— ''MOC'lCOCOOC'^C^C^r^TPTr'— 'COCO— i--:CCS-^'~'COCD00CiCO»'t 

i^coci— ■ocoCTrccc;co(ricr;Tr':0'-H-«T'-'i^c^i'f:occ3C'-':oc: i-ocOi--"iceOr-.ot^oo 



C^05«oco»r:o0'^oo 

t^l-~OOOQOCOOOCO 



-C'lCi'C ic ccor-'-'u^or-c^cccit^c^o »-•-: Ci — ocor-tccor-c^oor-oooi«-< 



CO r- CO CO r-' - 



^cocccocitcoo■^ClC^■**0'— '05— «ocooocicO'-<ooT}<OTt»io.-«c^r'- 
-o«-tcoococ^oai-rroii— '•ooi(Mi-ooO'-<t^o*ccor^iOtcoiow 



tOffii^h-LOCO^CS 

■^ 1— ' (^ o o r-- OS c^ 



CO 1-H (M CO CO t^ TJ* 



(M 1-1 C4 10 rH i-Ht^CO 



O^c0!-^OI^t-(N 

COCO(M(M(MWCOt-l 



05dCCCiC5C-1CD«DCOCiCO'^COOSCOt~^»OOCiO'OCieO'-iCDOC^003iO»0»-<»0 



CO CO 1-t CO CC O GO 



CDC0C4O-^'^O^C^i-iTj«?Di-(.-lCM«0C^00 



CiT-t^OOC5?OiC 
CJi— lOi'^TfCOTj-O 
CDOCOC000300 

CO CO CO CO CO C^ CO ^H 



Oir— cOTt*Tfr^coocor-!M 

--f-^ooooo;»-'::oa>oocc 

OOOO'— iCOLOt-'CC'-'OO 



HO).— 'OfNfO^CifNO 



1-ifH COOiC iO 



C5io^i^coOt^'^eooco"^Tt<--<TfOCDi^fOior^co 

i-^c^iOiooir^»^t^O'-'iMooooooTt<ooo»oco<£>^o 

OCOOOOO*— '-'Orj'fM^COOCDCOOI-^Ou-;. ur:i.-iC0O 



00.-*CSOCOOCOOrJ< 
COCDCOOOiGOPOCD 



rt" 10 C^ O CO »-' — ' C^ »-« CO -^ CO Oi »0 rj< h- CO CO -^ C^ 

- - - — t- '^ — I 1-1 00 -^i '^ C^J 1— O " ~ 

!>• C<» CO C^ <N 



t^ic.-iO»r:cot^'^'-''-too-*''^c^ji-"OTfO 



cot^LOc^oo-^rcoci 

i-<QOrOOO-tJ-I^^(M 
10' to" co" O Ci <-H |C cs" 



oiocc.— 'CO.— 'oO'-'coi'^coosr-'^r^osOiCoash-'-'iior^ocococoiiOcorocoooc^Oi 
toc^o-^'^ocoiccocococo.— "OOTfootccO'rric.— ccoro.-HC^coTfTj'QCGOC^.-'.— < 

^,_.cor^a;'-*c?;oO'— '•-'CTJftcNiccocDt^cocor-.— 'cococoioicc^cit^co— "(Mr-'H 



C005C^O*OiOOCD 

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r-(>jcoccr-C'ic^'-'cocsco oiO.— <cm»ococO'— 'O'-O'^j'-rj-c^rj'ocOTrinai'COco 

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(MC0C000'-'t^'^IM(M»O00<N.-'l^C^t:^'-<<DOi-tiOi0i0iC^OC0i-i(N00h-t0r^(N 
C^»— iCOCOOQOOO-^r-COOCDtCOStO^-CMCCCO.— 'C001t^C^COtO.-<C4i— lOOOOOS.— 't^ 



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COCO'— 'CG^CCcDOir-iC-^C^CDt^r^CDCOOr-GOOOOSCDQOOOOiQO^-^HiCTr-^OO 

coco-^co— >ocscou:ocj'-<t^OiC^cDcOf-HC^.-«Cir-cst^r-coc^co— 'coc^c^oico 
cTo too 00 cc'tc i-TiCco --H* CO oT o t-^cs^cTod ci"to'"ffrc^i-r--roio"co"'*''co uo't-T 

i-t CSOit-rJ" CD C^ --^ CO to O --i CO f-i .-* CO 



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00 r^ csi 00 ^ 00 

f-H^HOiCOr— torrto 



t^'-'aiooo5tO'«*'c^ooto«o»-iO'-tcioiot^'-'tob-iot--coosocoh-t^toosi-*c^ 
ooco-^050csooc^tocoto (NO'-HtotocQtocor-oc^Mc^'^to-^cNr^'-'-^ai^-i 



■^■-HCOOOCOi-HCOCO 

cocoes ^-oot^ooos 
r^03tf3C4«-"r*coco 



CDCDCOcDcDtOtOCO 



CJiO0000CDC0»O00^OiMC^t^CD0i0lt-^CsC0t000Ci0SOOrr<DC0t--Cl--;t^0iO 
COOCDCOCsCOOOC^OtOOO»-«C^OS'--«t^O>iCOOO<N"-'eOtOrj*<3>.-<tCCOOCOt^r-(N 
i-l rH i-liS'CO<N Til M Tf «0 »-<«-* CO C^ 1-1.-I C) 



C3»OOOOCOOC^OO 
I^rrC^^C^i^COOO 
COtOOOCMt-'ia'O 

cT o oTcT oTod'oo oeT 






^5 

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tl'F'iife'^ 



>^ c3 c3 ; 



9 CI S>c 



2 §JC bO 



.■^.S> o'i 






37722—29- 



-23 



S 3 



348 



STATISTICS OF USTCOME 



«c~ 5 ^ 



b S '» 






1^ 






en 3 ^- 



CO 1.-H--.»OOCCl-H-HCO- 



Oi CO <M CO GO 00 -^ — I CO C<l 00 «r !M CO ' ^ C^ Ci ' o ^:> 



O >^ -^ O C: -^ c 
CM r-H 1^ CC 1-" (N » 

t^ 00 00 ^ i-'3 



CO t^ ,-. 



CMOSCMOiOOicOOCOTf'i— tCO«OOiCSC<i:DOOSt-»C-» 
Tpcctcioa:iC:i^cDOooooocccooicC(MT-Hi---coco 

COO-^'^OlCOCOGCCCCOCCOOCO'^t^OOCSOOOyD-"?* 

ij^" --T ic 00 (^ t-^ cs 00 cc' tC oT lo '^ w Qc c" Tf^ cd i-T CD oo 
i-HccO'-^cicD'-toJOiO'^^xasOcoTrTPoooiC^ 

■^1-. iC.— iCCMiO h-fOOCCO'-'O.COf-H 00 lOtO 



t-lM<NOOTt*^CDCOO 



cc COS o »^ »-• r* c 



c^icico-— cc^ccocsioi co«roi:o(N0300cs<Mco!:o»cO'— 'Xtfch-c^ir^io 



3 O C Ji OO Tt< Tf 00 



CO ■^ Tf »C !>• iC C 



; iM Ooo CI 



• XOCiCO.— CCOOOCO-^tC-HCCC 
_ . _ i O O CS <M CO !:0 »C O ^ X CO h- C"l t 

CSCDCS»OOOOOCOfOC1000iaOCCiCOD^CO*C» 

cc o ic CO CO co'-Tco »oc4"t^oi"i---"c>rcc o cToTo-' 

t^»CCO(NCl0505GCOCC^'^:0'^CCt--CSCO!MC 
O:00CO'— ';:7100(MCOCM0000O:<:C'*O0 lM-^iO"« 

'^^cood--r od 



CO 



»o 



lo 00 r^ h- Tf <o 1— I 



:^ CM CM i-H i-H Tj^ lO 



DTt-co»0'-'aih-cccoccoicMO<c>»coTt<osu:i 

JCMC-lrfi— iCO"^iO'*>-<0'-<CN CO COCO 



Oit-Hr-.-HOOocor^CMco 



'<:»< •-. 00 Tj' 00 00 CO t— CM C5 CO O •-< CO O) »C 00 CM 00 CM 

-~ ' — 4 ci to ^ CO 0(M CO CO r^r^ o oi »o o lO r-i 



CftI^'^00CM-<^Tt<CM»O00 CMcor-CMO-^oa:oooooc--<eoi 



tP Oi CD 1-H 1— I 



O Oi CD r-i '^ CTJ CM C 



-.CMicur:. cicDOTfcn05'-ii 



•-H'^OOiOr-'— «i— .CD'-''— < OiCOOi-^OCO— "CTatC-— 'CMiQOCMTt* --"i 



r-l OS -"H -«*< CM 



.-( —1 OO - 



. ^ CM c: >— ' 



: .-. CD CO ci 



■^ij i^ i.^ ^^ "J UJ (.^ •!. ^^' tij ti, 1J3 ;ju G^;j ^— J 'i;-' ^.^ u; 

Tj<co^'-'COcn'-<iO'-tcD .-tt--ocicc:c5C^)0 



CD t^ CM CD lO Ol CM 

"^CO^-— 'COwl'-<iiJ'— tiiJ 

•^ooair-*»r5coco-^io-^ 
'^ r^ co' cT 00 --r i>r to" cm" t^ 

CM^OOOCOh-TPOO^CO 

oo-^ooTft>.a>.-toccoo 
CM cm" cm r-T 



CO 



CO 



CD Oi OO CO O CD CM O; -— I CO 1— ' I-" O CO -^ OCDOIOOO 

■t--OCiCC:C5C^)OiOI^iOOOCCOO-t}4 iC'^ffOOOCO 

Oi Ci t-- O '^ O -^ OS O CO CO CO O --H COCOOiOO 

CO i-Tc^T irf.— "-Tf aToT <-':ro "thcm'cc o cm" locr r^r-TuT 

I--CMOtrC-^C0CMC0rf-^O»0t^t--CD OCO-— tiOt-- 
OiO»O00!-^.-<.-«0il^I^I^CDC0^C0j:^r-i0; OOS 

ic ic 1— ""i-Tyfi-T -^a^t^oT'Tr" rp" ^-^ - - 



-H 00 



O CM O t-- lO iC CM CO 00 --* CO ^ -* OC ''^ CO CM C5 CM »iO OC O 1— I CO t- CM iC IC iC OS 
OiOO'-HOOOS-^'— <X00t^ lOOOCCCMOiCDOi— <t-0COS— -CMCCiO O-— 'OCMt^ 
CM00I>-'*I^CMO'':J«.-HCD COiO^COCMiOCM-ffTj'OlOO'-tl-^OOO i-'TpTt'lOOS 



I'^O'CCl.-HCC'^O 



;"^CMOOOCMiCiO'^COCOOOOOCO ■^0*Ci-<»-H 



Or-F-toOOSOOCDOiO 00r--OCM0CCDi— 'Ol-^CDOlCMr-CMCO 
CMCOOOTrt--OiOOTt*00 iCr-(0CCMt0C0O^C0CCC0C0C00S01 ^__^0 CO c 

Tl^od CM ■'^CM'cO rt^ CD irfSl^t^oTo^'t^CM'cD^ci'crtO OO" cT t^h-T CM* CM wt-ToT 



O CO '-' CM O C 



lO »0 CM »0 i-i 00 



*C05CMTt*lOOOCMr^OCOCMCM001-'CMCO^-00'-•■^tOCM'-lTfQOOiCM^»^*CC^H.-^ 



— 1 t^* CO Tt« .-I ,-< c 



CO OS »C CO lO ■^ t 



I t^ t- I— lO CO CD r-H 



'-»00rt"^CMi0rt'^CM'<J*C0aiC0000>Tj4OC0'-H'*}*u::C0C0»OC00S0>-^C0t^O0S 

■~tCOt^t^I^CO(NO0^ OOTj^OOlCOOOCOC^I-efOOOlOOOCMCO r-<CO COOO 

CO >— ' iO i-< rH ,_< CO <— < "— < CM CO »0 



;"5c C3 o 



„ g a -o 1 
S f=' c 2 

ga^fe^ f— tj 

'Cl-'cc'c o'Hi-— ^ <p c3J5:z;'H ^ — — wtp-iL_-L— ^^^^t^^^w- '^ — ^ ^ - — — 



O 03 r- m i^ .2 

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T3 3 

'3 S CO .il .E ."ii z: o 



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C (>, o . o 

gX! t> S tS ;£ c; 1^ 
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STATISTICS OF INCOME 



349 






1-H CO CO o *^ '-H ■* O 00 OS o cc t^ r^ t>- o 

-^ 00 OS C^» Q lO Oi tC CO CO Tj* 00 CC 00 CO --* 
00 O CC Oi C5 tT* CC CC Tf tC CC O CS Gl r-* 00 



COOOt^OiiOfCCCCOC^ICNCCC^OOTfCO 



cc 05 c: c^ oj ' 



Ci C^ •— C: CI 



O -^ rO (N (N Tf TP OS ^^ 



00O'-'O»c:COb-a)CCCROC0l 



05 (N CO CO o cc -.r CO I 



; X ic t^ o ^ '-' 



i-<O0C<N30r^C^rJ'.— .c_, - . 

CDCOOI-^OC — i-tOOTt^OCCOiOCJ'-' 



' CO re OCiO : 



< CO CO a: I^ 



cor^^-rfMw c^o co»Cr-(Tj* 



c:ci-Cico-<**»c^j'cocr-"-HcO'rt*a:r^ cs 
oc^'-r-— oci^co'— <-^"rft-ocTfTj« 00 
ccroc*ixcococooot--GCTfiO'^t-- cc 

oT ■^ orT -^ r^ i^ ■^ lo CO h^ lo 00 ic" o OG* ^-^ 

OSCC'— 'iCOIMC^Mt^-^i-HiOCCOiai^ 



cs<M*cr^ooocor^»c--< — c<)a:coTr 

*0':00;C0CCC0 0SOTt<C^03Tt*CMC^lC0 



COOiCO-^OiCCO-^cocOCCOCO-— C) 1-H 
-^QOCOC:CS»OOC'»OOCC<NI^^(MI>. .-h 

■^co^c<i"^oO'<4«'-tocscO'— iu:!co»-«t- 



a5CS0S'<?'cCr-i^C0CV)^»0.-<C0O0: 

t--cocoTt<-— '— •■TfO'— <i--»0(roC5co^ 

CMCC1iCir::0CC:O^CNi0(M(M«O 



* '^ ■^ i^ o cc 1— ' cc r^ CO 00 r^ 05 oo 



OS CO o CO o r- : 



; o ^- t-* Oi OS »-• T- 



^ .— T}< CO X OS CO t-H 03 00 OS '^eocco-; 



•TD^OSOSCOOOiCCD 

'-'Oscoioosr^ccto 

OOS-— irtt^COOt^ 



oooc^Cir-oC''-<oi 

CO t-^ m O »C' tC' 00 CO 
COCSCOCO'— •—oc-^ 

O oT Cf CD -^ CO (N cc" 
'-'COOOt^OCOCOOS 



5 00 r^ T-H t* CO o 

<CM COCOCO 
. O I^ rr CO 



o b- r- >— » cs CO c 



OCCSOCOOOCSOSO 

r-icc-^cccococo 
Oi-TO— (coi— 'too 
os" 00 o co" Tj^ rC ,-r rC 
coccoscooc^icocs 

OS r-- iO !-• CO t^ !■- o 



CSO'-Hf-HirOiOCSOS 
OS'-H—tCDTt'OCSt'-. 
OOCSOOSOOCO'^t^ 

cs" co" co" cs cs' c^i" co' c-f 



■rt'COCSrfCOOCSCO 
CO CO CTi 04 h- O? CO t^ 

COOOCOCOt-HOOCO 

CO CO CO OT CO co" tC co" 
cocoo^cstooico 
r^oscoco-^oioi-H 

•^ cs" 00 CO oT -«3^ OS oo" 

COOt^tC-^iOCSOS 



CSCCr-Tt^CCCOSO 

r^icr^cD-«:*^o)ooco 

CS'-'-^OCOTfCSCO 



t--iO^-'^CO»-.t^OS 

lOiCt^OOOOO-l'— 'CO 
00-— 'CS'-HiOCSCSCO 



iC^t'COCOCS'— ■OO'-f 
OSOOCSCO-— 'cOiO-^ 
'^t^CO'^'^'*}''— 1"^ 



^(vj^^WOOCOCO 

co'^'^cO'-H.-.cor-^ 

COCOCOOOOCOQOCS 



<— •COCOCOt^'^O'C 
COOOCS— "CO-— '— 'OS 
COCSOOcCr- cso 

OS cs" »-•::' r-^ CO rj^ r^ 00 
oscsr^'cocci— 'CO 

l^CO-^-— •OOOS'-HiC 
CO t^ CCT "O rjT Tp CS TjT 



;CSX"<?'OC0CD00C004'^C0C^lC<) 

r — c^ico^'O-^ -(fcocsco 



CSCSOSTPCO-— C0OCSC0C01COX0S.-H10 



c3 C3 u^ 



OcCi— "OCSCSC^h^ 

OsOOSCC'^iCtOO 
CO rj« cc" CO CO CO* Ci CO 



oscocsi-ii>r^-^fco 

CJ X CO O •-' --* C^4 C-1 
CSCSOSCOCOi-iCSX 



t^t'-COCOCOCOtCiO 






IK M " O . 



^CO^'^COCS^O 
C C^ C^l cs tM C^I CI cs 

r^OSOSCSOSOiOiOi 



CO — ■ cs >o 



1-"* T^ I ^ r» i-« X . 



X Tf CO cs Tt* OS cs ^ cococsior^ 

ccTt*ooco»ococo coxcot^tra 

XCOlOCO»OCO— 'CS t^CSt^»CCO 

'^cs*''3f"c:rco^t--rcr oo^<:St^-^ 



'^ X O OS CO ^ lO o _ , _ 

SiOioosT^r^ox lo ^ -^ 
x*0'^i^»oioij< -~ ■-- 

-' cs" Tjl' co'ocTod' o CO cT 
loco-'j'oscsr^coco 
^ lo oos cooes 

lores' coco° 



CD -^ CO O ^O 
«o <— ■ Tj* X CO 
CO ■*}* cs t-* t^ 

cs'os r-''^*or 

^ Tj< — ' CO cs 

^ OS CO CO CO 

--Tco cs -~r 



^H01»OC0OC0t--»0'^i-<'i^CD.-lXCD 



CO ^ OS ■*}' O -^ »C •-* CO iC O O C^ X j3- 



OOiOCOOXiOCO 
OS X O lO O O CO 



lo to cs I-- X 

OS O t^ t-- OS M 



1— >r-coo— 'Cico X csosx^cico 



-rH lo OS cc cs cs 



X CD I^ Oi 



o CO CO Tj" CO X CO lo -^ lO o CO cs t^ 

Cl CO Tt< CO O Tt« cs '-' 1-H CO CO cc O Tf 

cso-— OOXOSCOCO C-^OCOO 

'^o co'co --rr-''r^cr4o" csot^oTos" 

cs Tf X t^o ot^ -^ cs cocs-^t^o 

T-H CO Oi CO oa i-H "^ ST <oxcot^ 

cocs" '"^ <OtS^ 



^ Th CO Tt- CO rj* ir^ CO cs CO ^ h- cs X 

OS CO ■— I O CO CO O cs O OS lO to CO -!*< 

cOrJ'COCSXO'-icOX '»*<CS'^'— t^ 

Tp oorT-^c^oo CO oTx" oTcs— ^— '"co" 

csxrj't--t--xr^coc; ccttcoocs 

■^ CO cc ^ cs '^t* X CO Tt< csxx-^cs 

cs"— '''^'"^tC -^w orcsi-Trc 



rotOTt«o--cs^csr-— "rj< 
I cc C) cc O O rf -H 



OXOS-rfOXCSCSCOCOOOCSt^— < 
t-" r-H Ci iC :0 -H r- CO ^ O CO X CO 









oEgS-r-'OMcao 
■3oo5;2og|a 



"o.| 

g g 



So 



S 3 



•2M 



350 



STATISTICS OF INCOME 












00 O 



V e oj 

Is. a 



h s 



o 



g o e 

5 '^ 



(a 



*=,o 



S 60 «J 

:5 S.g 



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o 
z 

o 

e 

M 

'z 

P 

o 

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:z 



00 •« e 

oo ?l.w 



g H ^ 

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■» 



w 



w s g 

cq 
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•I a! i sill 



CD r-c C^ C^ C^ O CD lO 






S-2 






CO»Ot--(MCOC^t--COOOOO 



O C TT OC I 



5 T}< ^ Tji lO O »0 






or^— 't^ooco(u::co»CGOO 



1— COCZCZOlCJ^iOC^-^OOcD 

ccGCa:;u:3rr<>o— ^OicDT-H— I 

CCO'OOC(MCC-«:f<.-H.-ir-tOi 



lOOlO-^OOCOOO-rf-^cD 



. .-H O »0 1 '-' M 



'-'W^-^-H— i—t'OCOO 



<X)io c^c^ o— 'Or^ccioo5»ot--.Tr'Tt<o<:oi— «o 



. to OS C^ CO rj- DC I 



) re O 'X -^ Tj* I 



r-^ t^ Oi OS O (M t^O ^ C^ CS Ol O O 03 OOOC^ICO 



05 r-( coco .-H ^ ( 



W (-* t^ CO «0 00 •— "O (M CO O 00 00 C^ t~^ '^ O ■* rO 

coio "■:?'.— I csodM-^Qor-c^r-TroTt*OTj«c^ 
o-— I oo c^»oc^ooof-r^iocfs'<j'*ocO'— I— (CO 



OiiZ> t^'^O 



as CO Tf i^ w- - , . 
t^ c: o C<i ^ 03 



r- — I 03 CO o lO to 



ooiM toc^ a3!rOTfi^05CScOTfcc^c^--'x:r--- 

' '^^ ^ CO 00 t^ Tt* — . CO O PO 

cow cffN'cood'c^ 



cor^i-tMeqcioscDootocotoio-— «^-'-*oi»ocoMo 
Oi cO(N r-r-i.-'C^ >— t coco*— «c^cocO'<j<Ti* 



b-Tt*OC^00!:Ca>t^05"^CD coco iOasO-^COC^OO"^b-CO<MCOiOC?>— <c^oo 



; CO <N o Tf oo r- Oi —t 



ost^CiOiO-^r--co— * 



''»CC00J';0 00000i'--'aic0'-OOcC00OiO 



CC.-H01000iOCOC^Tf 
lO O lO — CO lO 

•-< (M -^f O C^ iO 



:c^-Hcocooooa'OOM'^c^ooo-«j'C^ — ^ 
50 o c^ Tj* 00 >-< oo to -^ --• .— « o Tr< < 



CO a: CD 00 05 CO CO CO lo 00 OS Tt<o 00 M CO o o --• lo CO uo o 00 »o '^ '<*< OS r- b* o 

lO ^ Tj< (M Tf -^}< Tj* 00 OS 00 00 -Tt* »0 O 00 Tj* CZ> CO OS OS Tj* (N O -^J* '^ OS CO 00 t^ »0 lO 

CO CO CO 00 CM CO — OC 00 CO lO ^00 t^ C^ CO O CO O to OOO Tj- ^ CO ^ C^ CO COOO CO 

CD c^r^iooo TtTr-Tcc r-^co iM" oscT o ^^t}- — ''lo <^* or(>r-^Tr oTro co co o co oT 

■— ' M OS (M Ci o CO Tf 00 --• r^ rH OS o -- CN CO o tc OS r- to CO ■— — CM -^ r- ^ ( 



CO '^r r- 00 r-i 

i-T r-rcoT5r.-r 



Tt<r--cocM.-.toi-o 



OS — ' 



_. _- OOTt< COOCMCO'-'tOCN'^CMrttt^COCMiOO^OcOCO 

OicMoscor--'— 'cot— c^ oot- •^Tfostococ^t'.os-Tooco — os-^Tj»-- ■■ — 



OSCOC^OSCMOO-^COCMOS— H 

CM^OicMoscor^^cot— c^ 

i-'Ooo— ir^oocoosoooocM 
t^ oo" -^ cf CM r-^ CO -^ Tjl" -^ '.^ 

--OitO':OCMOSQOOOt^OOS 

-(fioocot-'CMTft^r^cor* 

i-T r-T-^oT-^to c^f f-^ 



» O 00 — OS to Oi 00 CM O — CJ CO t'- OS «o I 



I CO ■— ' 



'-^lO ocot^cMrrooocor^ occor-coocoi^io 

OOS •— 'I^CO— 'OCwQCrfTp-rfh- — CMt^CSOO-— '— ' 
OOf- TjioOCOCOr'-Ot^OCMCOOO — ocococooo 

• CM Sl^oTco" Tj^CM ^'O — ^»-h" lOX'CM^'^I^tO CO' 



POCOOh*OSt^COCMi-- - 
'xl* rH Tji t^ 00 O i-H CD i-H 



'<*«CO00C0r^h'CMO0s-HC0'-Hb-C0'^^0>0Sl>»C00TfC0CDh*^00T}<C^t0OCMCJS 
t>- CM --» oo UO ■* O CM CO !-« CO CD O »0 CO CO rf CO — CS i-H t* 00 CM t^ I^ OC O CO 

^ ,_, ^ ,-, C^ CD Tf lO •-. ^ 



>»03 



i1 a 



^-c 3-. 






fl.5 






^ o : 









2 G> p 






STATISTICS OF INCOME 



351 



(NCCCO^«?C^CN»Oid 



"D CM lO CO •— t^ ^ 
id" cT o~ CO TjT lyiT cT r-T 

CO — ' GO O: CO lO CM CI 

CO* CM t-^ i> ■<**■ o -o oo" 

CMCM >-l ^ ^ ^ CM 



N lO :C GO CT> — ' Tt< 

O -^ ■•■^ TT" O ^ O) 
O'*— 'COOIOICMOO 

o" cc* o" ■^'' ctT :c" oT ctT 
»oh-ccoaoaiCMO 

COCOt— "'J'C'IOCO'O 

co" Tj*" ':d' cc" o ocT o ixT 



r-^-fl^OCMCMCOOOO 



t--oc*oa5^*OGO-^ 

OiCMOCC'^CMCMCM 

CO c^i" cm" «* CO i>^ — r cT 
cr-xT'OiO'— icocolo 
toiox-— •'—laiOco 

c5" "O cf oT cm" -^ CM~ iV 

C^CMCMi-^CM^— 'CO 



lOoOCOO'^OlCfSCM 
OOCM-^COOiO'^'-H 

cm" :o" t-^ co" co" cm" O CO 

CMi— <iCT^coor-.-H 

iiOOiOO^OCCM:0"^ 



00h-O50C00'-*tDir:i 

oasco-^t^co-^csi 

CMf^'^CMf^CCiTj^OO 

cT o cm" CO ir5" ci" r^" cT 

0»OCOCOOOCMCM 

r-T o lo o CO -^ CO oT 

iCO'*'— "UOCMCOCO 
CO»J::COCMCMOt^CM 



t^CMCOiOOOlOO-H 

CP0«3»OCOQ0iOCS'C 



CM CM CM CM CM CM r-* CM 



CMO'TJ^O— "O— 'CM 
OOOiQiOOOiCOO 
(OO-^^COCMOOCOCD 



TT'^Tt^'^-^COCOCO 



; O »0 '^ CO CM ^ o 



rt<COiOCOTtHO-<*^OOCM.-H0005«:>t^CMuOCOCMrticOi005COi-HTt*iO-^0>03 

■^O^CMO-^OOu^O-HCOOlQOcDOli^Oi'^CM-^QD.— lOCOC^i-HOO^ 

oooos'^oooootoioasai-^cDiOGOcoi-HcococoooaiO'^^'-t.-ioo 



t— ^O"^CM00CDr-Hh-t^-rJ<I--c0'©O'^i0CM-*CMC0'— i00--*C^»O'^C0i-H CM ■« 



i-i GO ^ CM CO CO 0> t _ 
OOrt* Tt^ COCO 



i-tcooroTfiococO'^aocC'^'-ico^''** 



HCT)"— •■— 'OSCOi— it>.i— iC0'OCOO5«— liOCOiO 



ooco-^coco-^oot^c 



CM '—^Oi ^ 



O O 00 OO C) CO CM F 



•— ih-.CO»OCOTj«i£)rHCM< 



ioocoooasosoO'^ocDi-H 



icot^rPr-icoooico-— ioococoojr-*-*cni*^'-H 



OCi0'-iC0C0C0'OTj<OC0^-TPO»O.-i-<J<CMC0r^CMu3-^C0t^CMC0CMO>-H 



COCOrt^t^r-OlOOOOSUOOOOt— COt^Oil>-COCMOOCDOCOCOr^t^aJCM 



4GO»Ct-HCO'^-— i^iO,-Hi 



t-H CO -^ .-H CO ' 



. f-i ^ iC 1— I ■■ 



)0000T-tCMr-(COiO00iOO5»Ct^CM»niO0CcO 



iCOGOTj-COCiOOCMCOOC-lOOi-i.-HOi 



1— I CM CO CO Oi 



CMOCMOOCOCOCMOlCOr-CM 



rJIOOOO-^ r 



r^ O lO CM rH t*< CO 



JiOr-liOC0'^00rt<»O-***t^t^C0C0COTtt.-HO00t^00'^CMcDr 



.-.-^OTjiiOTtiCMt-OlCOCOrH^ 



■<»o-^oOi— (»oioco*o>ot-CMaicoioaoc^tor>-ococMCMai'Oco 



OOCOOOmt--OiCiOr 



;cc>o:DOi'-<CMoscoor-r— o*ocs 



coooo5cx)^0500'^ooh-'-CMcoo»ocMOco^co<:nt>-t^r--»o 



00 rl^ — ( 



t--cocooiOi'***coCMt^cooo»c.— "CO'-Hcoioair^coGOr-<»ocOi— lOi 



.-H CO tT" t-^ r^ 



■ CO lO 
100 rl^ 
lOO !>- 

il^co 



03 CO 00 en CM O '<1* lO CM CO ^ — < CD 1—1 

»-H CO o w r-i CO '^j^cor^o cs 



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-OSCDCliOCOCO-^CDCD 

CDCOiO'^-^rHi-HCDCO 



O CM »c CO oicn o 



T-< CM CO t^ CM 



.-HCOCOOOC^O'^fOOOcCCOCOCD-^-^OOr--I>-CDr-ir^OCMCM'^iO'^>OOOlCMCM'^C 
COOOOOt^OlGO'— <'— <Tj<C000050iCOOCDOt00005I>-i— iCOt~-^CO>-Hi— tCMt^OOt^^i— "■" 
CMf-H»n)00»005TfOO»-<COCOCOOTPCiCOO'— it^Oi— iO500COCOCD»-Hi— (OSCMt^Ot-CO». 



lO,— I.— «i-^oo'n^t--r^t^'— •t^ccr^"^'-^'— tOiiCGCOiCMcDr--^oO"^co'^cD'-<CMaioocoio-' 

CDCD-^CMi0G0r-CM»0O0i»0'— i-^aiC0i:^O'000.-4CMt--C0Cl'-H'-<OOOO00»0TrcCr 
f-lTt<COOiCD05t^COi-<OO^OCOCMCOC^COTt"rt^t^CiCDCCCOCMCMCOt--W5000l-^CMOCMXC 

CO CM r^ -T^Tt-^Tj^iO O CO C<fc4'cD'»-4"iO i-Ti-H iC^i-h'oT-^i-^ CM^CDOTt 

C,, CM T-lr-H CM^CMCO '^ •-( y-i (M rH CO CM 00 »-H CO CO i-H C 



tH i-H »-i ■<*'C 



o 00 »-i -^ '^ Oi CM r^ CM 1-H CO t^ CO ooeot^o 



CO'-' 1— t'-t'— 'C*JCO»OCO 



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9->> 



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f-HiOb-iOOCOOO 
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CMcocoTt^Tt^cocooa 



C0«0»0TtHTf<Tt*-*C<l 



OOCDOiOCOOCCOCM 
COCOCMt^COOOOOCD 
CMOOiCOOOCOCOt'- 



OOCOOi— i00CM-^O> 
t^'^OOf-HCO^Osb- 
O'-t»Ci0i'^C0Oi-( 

o oT r-T co" I-T oT co" co" 

CM .-li-l 1-i i-« rHCO 



COCOOOQO'^OOCOCM 
CDOOt-»i— (OCC«~< 
OiOr^CMOii-tcOO 

Oi" oT o" ^ co" -^ iQ cm" 
ocDoaoocsicoio 
.-Hio-<t<t^Ot^eoto 

i-T cm" CD cm" CM I-T t-^ co" 

r^co^coi— (OicDi— ( 



i-tb-t^Tt^OCMb-— < 

coiO'^ajt-oO'-H 

a500CMO5'«:t*rHtO00 
CO I>^ rj^ go" CD tt" -^ CT 

oO'^csajos.-fr-i-^ 
.-Hics^'xsr-ocooi 

CO t--^ TjJ" -^ co" o •-<" irT 

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-^CMOit^t^COCMOO 



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crT o cT oo" co" CO en i>r 



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Ot~^COt^»Ol^CDCD 
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bo O t- 



356 



STATISTICS OF INCOME 



ca^ 






CM r-i .-1 04 lO CS CO r-l r-1 (N -^ (M .-I lO >-« Tj* C^ CC Tf rt^ lO CC i-t CO O »0 



15 -S 



C0C00SOb^C00000CSOO'^C0OC^t^C^C0'^Tft-t--C»C^00t^OOiO01CO2?^'^ 

._ .. ^, ._ .. ,. .- ._ < o oi r- oi o :o t-- r- 00 ■-' Tf< lo (T 



I »0 O CO »o -^ -H c^ t 



1 CO ic i>- CO a> CO oi c 



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-oO'-'Tf^ioosOiOsro 



COrJ^l^r-h-ir^cO'-HCO'— tCDOi^OO'-'OiO'^OO 



:.oiwc<»io.-toc^ai'^* 



- -oO'-^cO'-H'^oiao ,-<o505coc^^cocsio^:oGO'-Hr-.r-«TfcS'— icOi-Hio^o 



3 1-1 -^ X) (N 



iOr--0»0001CDCO»01--.COC^COC^OCOQOCD:OCDOC'COCOTt<COt^05»OCO-H'— lOi— '>0 
... -_ ._ - - CO CO 05 00 -* — OO t-^ t-- GC '-H >— I t^ <>! -(^^ 00 00 (M «3 -^ O 



)CD00iO^-^t^CO.--CO* 



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U^ ,_J ^ -— — — -— — -— - — —* — s — ^ — .— . -JK -^ -** --^ —- -^ — — i- »« f- -»i ..-^ *^ ,„.-—* , .^ 

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StJhcOCOC^-^OCO Tt<OOt^'OiOiMCOiOOOO'MI>- ^O W 



i-ti-H 00 COC 



C0O'-Ht^C<IOt>»M05t--'^0>000S00Tt<^i0C0t^'00000Q0aiiCiC0«00S0000c0CDC0 
'^ CO Tp CO OO t^ r-l (N C<) 00 N CO COlO OSOiOO t^ t^ O CO CS (M ^ '^ lO --H 1-H O ^ goes 



is 



oooio(M»oiccoi-<o>-^OiOooaiMcsoocoot--ot~-'-<ast~-0'-<.-tt^»c>— «g> 

C0C^CSC0iOCOaS00l--iOr-<05CO'«J<C*400O^0iC0-^-^C0C>(>JC005--HCDO— «o 
(NOOOOOOCDcOtPOSCOOOO-— laiOOOOO-— 'OOOCOCD-rPCOOtOOSCOC^O'^-^OJ 



COOOiCC^OO(Nw-*Jit--TfiOCCTfCJOC^- -_ - 

Oii-HCO'— '^COi— tO>000'-'OOCS"^»OCOaJCOCD'0--<OI^COCO 
1— < CO CS CS 1— I CO "^ CO CO lO -^ — ^-i — .« . .^ .-.-. .^ ^» _^ 



OOCOOCOOiCOCSt-^OOiOCOiOiO-— "Tf 

-_ - cocD'0--<oi^cococor^Ci oo** 

■^ CO CO CS Oi CO '-H to C^ >0 O •-» Oi ■Tt* CO >— i ■—« 



W CO 
t^ CO 

O O CO o to 



00 i-t CO cs -^ 



o cs r-t^ yo -^ cT) 



^05'OT-iT}<i0t-^0S00CT>t~-'-<O00r-OOt^C0i0cD'^i0C0C*flr^C 

Tj^cOtOi— •■^COOOOOiOlO^O'— *'^COCOCih-t--COi— tC0»O03l--"^t 
r-.C^cOiOOOOOCOOiC^'^CSOCO'-HOOCOOSiO'-HrPOCDOSOltOC 



cOTfoocooacocs-— 'CO-— <cor-ocoor-cocodco:0"^ 

ipC0Cp^C000q0t^OC0C^C5C0'-:*l---OiOr^'fC0G0Q0^t^t^ 



tO'-HOcot--aiOcooh-'^ 

t^COCOOCOCOOSOCOiOCO— v,,„-^,-. ,.,._,™.-. ^ . — -^=^, 

CO'-HCOtO'— <CSCSOCOOOiCOC^Ol-*OtOO'OQO«::'CDT}*r-iC^r-icO'— I ooc^c 

i-T c^cs'oTco o coco"" 

ee- CO (M (N CO 



OO'OlOCOtMtOOOCO'— tTt^COr-tr-COCO 



tOOOCD^COCSOOCO»000-^rHTt*a500t^Oit^C<l:OiOu:i(NTt<CO-rt<r-lrJ<^--HC3CD 
COCO'-HrpOOQOCOOOO'-*'— l»Oh-»OtOCO00— lOO-HO-— lOSr^OO-HOl'OOCOCO'-HC^GOg 

oooTj<iooir^Tt<c^"ocoi-^t^oo-^'-<'Oco(r^050-^ooococ^ooo"3'^'^coio*ooo 
o^oo^^^^al c^o co"co :o t^'-Tc^Too cToo o ''i^'o ■^w^t^'^^ oo 



os-^cna>o^ooocoaiO'Xit^oo— «ro»o(Mooocor^t^05»0'i<05coo^o>c;;jO'0 



< CD o oa 



1—1 i-<--*OCOCOOOr-tMr-H i-HCOCOO^-^OCOOOSCO-— »r-'-HC 



CO r^ t-H o o 



OOCOOSCOCOCSOO<— lO*— iC<ICDCJCOC00000<— ''— "t^l>*OiOh-COCDTt<COO>O^I^OST(; 
'^«-4-«^C^'<t<^OOCCU50ir-<(>ICOI^OOO»OOOOCOiOCOOiai-<*"COOOr-H,--tI>.COC02*^ 



5^ 3 



.CO"^OOC3SOO'-iOO>-H[:^b-aiOiO»OCOCO'-i--'05CSl^ 
-■— ■■ — iOC0OOcDI>-*^CD00"^0>00iO^0i 



i-iCOOt^COCOCSCO(NI:^»OTt*rHCO'-l(M 



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2Z 



STATISTICS OF INCOME 



357 



CS CC* CO »0 ^ —I C^ -O '^ CS (N O C^ t^ 






00.— 'COO'^iCC^OOX'^t^— 'C030 1COO 

IC^HCOOu^40000-^t-^COX)iOiOCJOrO 

00 jO OS ^^ 00 CO 00 Ol -^ Tj* C<1 lO lO ■*?< •«*' 



ci-^to(No--coco(Mc30(ro.-tr^oO(Mh-oo 

QOCiTT'O— 'iOai00t^CNr~Q0cC^0ir-O 

oot^cooifMr^t-t'-co.-iooioco^t^ioo 



coocos'^io^^Ttoo^asicc^ai.-Hr-oot^ 
ooiooCT>i^»r^:5orc.-Ht-.— 'Oooc^»0'-H 
tDooccicoo'Ou:;ocr^rooc^i--'0^-oo 

00 oTcT^cc'c^' lOcTcN'oTo^cTro ro" 



CSt^Cvi«300(NOsO 



(N-^"^roCiCDOO»o 

t--t^-^iOTt«00OO 

r^ o" ■^'^ h-T »^ o" co" o 

OiCSrOCOMOiCMiO 



— "O0r^c^h-c:i»ooi 
(Mr^rooiocsotM 



Tt<cca»ooor^'<**ioiooo:ot^coococDoo 
'^t^oo(Ncccca>'^03':ocoi-i-^cor^oc^ 

OJi-H^H-^ CO -HfMi-H 



oocooooor-^coi— 'OC^r-c 

oc^ioooow-<*4— to»ot.: _ 

OiC^O*Oi— <COOOCOC^iOOC 



OC^IOOOOw-<*4— tO»OiO-<*<"^-^fCCOCC-^ 



COTfXiOCOCOCDiOCSiO— '-rj^cOOOOCSCO 



O "^ CO 00 "<** 



I (M ^^ -^ — . c 



CO CO »^ CO •-* Ol • 



5 — I O C^ CD OS CO O 



OSOOCCiOC3aC'rf*OOCC(NXiO^OOOir--C, 

■^cooocoosc^-^OTrot— :0i00^<0 



^Oi— 'CDiOOCi'^CO^— «0000t-.'-HaiCD 

oico>— itot^ooooOTfiooi— <r--oh-c»o 
N.-iOiocr)OiOTt*ooooTt<-.3*cor-toco 



CD iC 04 to CO 05 00 -H t-- Ol — < C 



CCTt*0SC000tOQ0C0C000OCl05t~*-t^»O.-( 

t^cot^— "Nicoo— <Oi^i^<M<Mco(Ny:> 

lO-^iOiOOOOOClCOCOC^-^-^I^OOiOO 

co' go" crT o o -^" lyf" co" c^' ^ c^'' .-^ o i:c '^ — r o 

OS