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G-ivENi   By 


U.  S.  SUPT,  OF  DOCUMENTS 


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STATISTICS  OF  INCOME 
FOR  1928 

COMPILED  FROM  INCOME-TAX  RETURNS 

AND  INCLUDING  STATISTICS  FROM 

ESTATE-TAX  RETURNS 

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


U.  S.  TREASURY  DEPARTMENT 

BUREAU  OF  INTERNAL  REVENUE 


STATISTICS  OF  INCOME 
FOR  1928 

COMPILED  FROM  INCOME  TAX  RETURNS 

AND  INCLUDING  STATISTICS  FROM 

ESTATE  TAX  RETURNS 


PREPARED  UNDER  DIRECTION  OF  THE 

COMMISSIONER  OF  INTERNAL  REVENUE 

BY  THE 

STATISTICAL  SECTION.  INCOME  TAX  UNIT 


UNITED  STATES 

GOVERNMENT  PRINTING  OFFICE 

WASHINGTON  :  1930 


For  sale  by  th«  Superintendent  of  Documents,  Washington,  D.  C. 


Price  60  cents 


U.  S.  SUPERINTENDENT  OF  DOCUMENTS 

JAN   5  1231 


CONTENTS 


Page 
Official  transmittal 1 

income  tax  returns 

Individual  income-tax  returns 3 

Number  of  returns  filed,  net  income,  and  tax,  1927  and  1928 3 

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

returns,  net  income,  and  tax 4 

Classification  by  sex  and  family  relationship 5 

Income  exempt  from  normal  tax 6 

Capital  net  loss  from  sale  of  assets  held  more  than  two  years 6 

Net  loss  for  prior  year,  1922-1928 6 

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

Income  taxes  paid  by  individuals  to  foreign  countries  or  possessions 

of  the  United  States 7 

Source  of  income 7 

Source  of  income  and  deductions,  amounts  and  percentages 8 

Total  income  distributed  by  income  classes,  showing  sources  of 

income  in  detail 8 

Percentage  distribution 9 

Frequency   distribution   according  to   size   of  income  from  specific 

sources,  reported  on  Form  1040 10 

For  individuals  having  net  income  of  $5,000  and  over 11 

For  individuals  having  net  income  under  $5,000 12 

For  all  individuals  filing  on  Form  1040 13 

Income  from  business  reported  by  individuals  on  Form  1040 14 

Distributed  by  industrial  groups,  showing  number  of  businesses 
and  net  profit  from  business,  reported  by  individuals  having 

net  income  of  $5,000  and  over 14 

Distributed  by  industrial  groups,  showing  number  of  businesses 
and  net  profit  from  business,  reported  by  individuals  having 

net  income  under  $5,000 15 

Distributed  by  industrial  groups,  showing  number  of  businesses 

and  net  profit  from  business,  reported  by  all  individuals 16 

Taxes  paid  other  than  Federal  income  tax 16 

Returns  showing  net  income  of  $5,000  and  over,  distributed  by 

income  classes 17 

Wholly  and  partially  tax-exempt  obligations 17 

Returns  of  $5,000  and  over,  showing  amounts  owned  and  interest 
received  by  nature  of  obligation  and  by  size  of  net  income  of 

taxpayer 18 

Number  of  returns  distributed  by  counties  and  cities IS 

Special  tabulation  of  individual  returns  showing  net  income  under 

$5,000 19 

Form  1040A,  comparison  of  total  income,  wages  and  salaries,  divi- 
dends, net  income,  and  tax  as  estimated  in  the  "  Statistics  of 
Income"  and  as  tabulated  by  the  collectors  from  the  returns.  20 

Form  1040,  distribution  by  income  classes,  showing  number  of  re- 
turns, net  income,  net  tax,  average  net  tax  per  return,  average 
rate  of  tax  on  net  income,  personal  exemption  and  credit  for 
dependents,  normal  tax  before  tax  credit  and  tax  credit  of  25 
per  cent  of  tax  on  earned  net  income.     Data  tabulated  from 

returns,  not  estimated 21 

Form   1040 A,  same   distribution  as  above.     Data  estimated  on 

basis  of  sample 22 

III 


IV  CONTENTS 

Individual  income-tax  returns — Continued.  Page 

Special  tabulation  of  individual  returns  showing  net  income  under 
$5,000— Continued. 

Form  1040,  distribution  of  income  by  sources  of  income,  general 
deductions  and  net  income  by  income  classes.     Data  tabulated 

from  returns,  not  estimated 22 

Form  1040A,  same  distribution  as  above.     Data  estimated  on 

basis  of  sample 23 

Special  tabulation   of  individual   returns,    no   net  income,    showing 

number  of  returns,  sources  of  income  and  deductions 24 

Partnership  returns  of  income 24 

Number  of  returns  filed,  1917-1928 24 

Corporation  income-tax  returns 25 

Number  of  returns,  net  income,  and  tax 25 

Distribution  by  industrial  groups  of  number  of  returns,  income,  and 

tax 25 

Net  loss  for  prior  year,  1922-1928 27 

Amount  of  corporation  net  income  exempt  from  and  amount  subject 

to  tax 28 

Income  and  profits  taxes  paid  by  corporations  to  foreign  countries 

or  possessions  of  the  United  States 28 

Dividend  distril)ution,  1922-1928 29 

Compiled  receipts  and  statutory  deductions 29 

Revised  items  in  income  statement  of  compiled  receipts  and  statutory 

deductions,  Statistics  of  Income  for  1927 30 

Distribution  by  size  of  net  income  and  deficit 30 

Assets  and  liabilities — Statement  prepared  from  income-tax  returns 

of  corporations  submitting  balance  sheets 31 

Comparative  statement  showing  by  size  of  net  income,  number 
of  corporation  returns  filed,   and  number  of  balance  sheets 

tabulated •_ 32 

Revised  items  of  assets  and  liabilities.  Statistics  of  Income  for  1926.-         33 

Consolidated  income-tax  returns  for  affiliated  corporations 33 

Distributed  by  industrial  groups  and  showing  total  number  of 
returns,  number  reporting  net  income  and  no  net  income,  gross 
income,  net  income  or  deficit,  net  loss  for  prior  year,  and  in- 
come tax 34 

Distributed  by  size  of  net  income  and  by  size  of  deficit,  showing 
the  total  number  of  returns  and  the  amount  of  net  income  or 

deficit 35 

Corporation  fiscal-year  returns 35 

Distributed  by  months  ending  accounting  period 36 

Distributed  by  size  of  net  income  and  net  deficit 36 

Corporation  part-year  returns 37 

Historical  summaries --         37 

Summary  of  individual  and  corporation  income-tax  returns,  net  in- 
come, and  tax  by  years 37 

Individual  income-tax  returns — 

Number  of  returns  and  net  income,  1913-1928 38 

Income  and  profits  taxes,  1913-1928 38 

Number  of  returns  by  income  classes,  1914-1928 39 

Net  income  reported,  1916-1928 39 

Tax  reported,  1916-1928 - 40 

Average   amount   of  tax   and   average   rate   of  tax,   by  income 

classes,  1916-1928 41 

Total  income  distributed  by  main  sources,  1916-1928 44 

Corporation  income-tax  returns — 

Total  number  of  returns,  number  and  per  cent  reporting  net 
income  and  no  net  income,  and  amount  of  net  income  and 

deficit,  1909-1928 48 

Income  and  i^rofits  taxes,  1913-1928 48 

Distribution  of  number  of  returns,  net  income  and  deficit,  by 

size  of  net  income  and  deficit,  1918-1928 49 


CONTENTS  V 

ESTATE  TAX  RETURNS 

Page 
Estate  tax  returns  filed  during  calendar  year  ended  December 

31,  1929 52 

Table  1.  Resident  decedents — Form  of  property  and  nature  of  de- 
ductions, showing  amounts,  number  of  estates,  and  relative  per- 
centages, by  size  of  net  estate 54 

Table  2.  Resident  decedents — Number,  gross  estate,  net  estate,  de- 
ductions, 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 60 

Table  2-A.  Resident  decedents — Date  of  death  after  February  26, 
1926  (taxed  under  revenue  acts  of  1926  and  1928).  Same  distribu- 
tion as  Table  2 62 

Table  2-B.  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 64 

Table  2-C.  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 66 

Table  3.  Resident  decedents — Number,  gross  estate,  net  estate, 
deductions,  total  tax,  tax  credit,  and  net  tax  after  deducting  tax 
credit,  distributed  by  size  of  net  estate 68 

Table  4.  Nonresident  decedents — Number,  gross  estate,  net  estate, 
deductions,  total  tax,  tax  credit,  and  net  tax  after  deducting  tax 
credit,  distributed  by  size  of  net  estate 69 

Historical  comparison,  resident  and  nonresident  decedents,  September 

6,  1916,  to  December  31,  1929 69 

BASIC  TABLES  aNDIVIDUAL  RETURNS) 

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

1.  By  States  and  Territories 72-73 

2.  By  income  classes 74-75 

3.  Simple  and  cumulative,  by  income  classes 76-78 

4.  Sex  and  family  relationship,  by  States  and  Territories 79-81 

5.  Sex  and  family  relationship,  by  income  classes 82-84 

6.  Sources  of  income,  by  States  and  Territories 85-87 

7.  Sources  of  income,  by  income  classes 88-90 

8.  Taxes  paid  other  than  Federal  income  tax,  as  reported  in 

returns  ot  net  income  of  $5,000  and  over,  by  States  and 

Territories,  calendar  year  1928 91 

States  and  Territories  separately  (9-11) — 

9.  Bv  income  classes 92-166 

10.  Historical  comparison  for  the  years  1916-1928 167-179 

11.  By  counties  and  cities 180-312 

BASIC  TABLES  (CORPORATION  RETURNS) 

Corporation  income-tax  returns  (12-24): 

United  States  in  aggregate  (12-16,  18-24) — 

12.  Distribution  by  States  and  Territories 314-316 

13.  Cash  and  stock  dividends,  distributed  by  States  and  Terri- 

tories        317 

14.  Income  statement  showing  analysis  of  compiled  receipts  and 

statutory  deductions,  bv  major  industrial  groups — 

Parti.  All  corporations 318-321 

Part  2.   Corporations  reporting  net  income 322-325 

Parts.   Corporations  reporting  no  net  income 326-328 

Revised  items  in  income  statement  showing  analysis  of  com- 
piled receipts  and  statutory  deductions  —  corporation 
returns — Statistics  of  Income  for  1927 329 

15.  Percentage  distribution  of  Table  14 330-333 

16.  By  industrial  groups  and  subgroups 334-340 

18.  By  size  of  net  income  and  deficit,  by  major  industrial  groups.  375-379 

( 


YI  CONTEIs^TS 

CoRPOKATiON  INCOME-TAX  RETURNS — Continued. 

United  States  in  aggregate — Continued.  Page 

19.  Assets  and  liabilities — Statement  prepared  from  income  tax 

returns   submitting   balance   sheets,    by   major  industrial 

groups — 

All  corporations 380-381 

Corporations  reporting  net  income 382-383 

Corporations  reporting  no  net  income 384-385 

20.  Assets  and  liabilities — Statement  showing,  by  size  of  net  in- 

come and  deficit,  the  number  of  balance  sheets  tabulated, 
and  the  major  items  of  assets  and  liabilities  as  of  December 

31,  1928,  or  at  close  of  fiscal  year  nearest  thereto 386-387 

Revised  items  of  assets  and  liabilities,  corporation  returns, 

Table  18,  Statistics  of  Income  for  1926 388-389 

21.  Consolidated  returns  filed  for  affiliated  corporations — 

Statement  showing  analysis  of  compiled  receipts  and 
statutory  deductions,  etc. — 

Part  1.   All  consolidated  corporations 390-395 

Part  2.   Consolidated    corporations    reporting    net 

income 396-401 

Part  3.   Consolidated  corporations  reporting  no  net 

income 402-407 

22.  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 — included  in  corporation  tables  for  1928.  Distributed 
by  industrial  groups 408-412 

23.  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  the  fiscal 
year — included  in  corporation  tables  for  1928 — - 

Part  1.  All  fiscal  year  and  part  year  returns 413-415 

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

net  income 416-419 

Part  3.  All  fiscal  j'ear  and  part  year  returns,  showing 

no  net  income 420-423 

States  and  Territories  separately  (17,  24)  — 

17.   By  industrial  groups 341-374 

24.  Historical  comparison  for  the  j^ears  1916-1928 425-445 

SUMMARY  OF  STATUTORY  CHANGES  IN  TAX  PROVISIONS  AND  TAX  FORMS  FOR  1928 

Changes  in  the  income  and  profits  tax  laws  affecting  the  com- 
parability OF  statistical  data  from  income-tax  returns: 
Individuals — 

Individuals  required  to  file  returns;  income  tax  rates,  personal 
exemption,    and   credits   for   dependents   under   the   revenue 

acts  of  1913-1928,  inclusive 450 

Surtax  rates  under  the  revenue  acts  of  1913-1928,  inclusive 452-455 

Supplemental  income  tax  rates  and  tax  credits  under  the  revenue 

acts  of  1917-1928,  inclusive 456-457 

Corporations — 

Income  and  profits  tax  rates,  exemptions,  and  credits  under  the 

revenue  acts  of  1909-1928,  inclusive 458-461 

Federal  estate  tax  returns — 

Rates,  specific  exemptions,  and  credits  against  estate  tax,  revenue 

acts  of  1916-1928,  inclusive 462 

income-tax  FORMS 

Facsimiles  of  individual  and  corporation  income  tax  forms   (1040, 

1040A,  1120,  and  1120L)  for  1928 Follow  p.  463 

Index 465-480 


STATISTICS  OF  INCOME  FOR  1928 


Treasury  Department, 
Office  of  Commissioner  of  Internal  Revenue, 

Washington,  D.  C,  November  20,  1930. 

Sir:  In  accordance  with  the  provisions  contained  in  the  revenue 
act  of  1916  and  subsequent  acts  for  the  pubhcation  annually  of  sta- 
tistics with  respect  to  the  operation  of  the  income,  war  profits,  and 
excess  profits  tax  laws,  I  have  the  honor  to  transmit  herewith  a  report 
entitled  "Statistics  of  Income  for  1928,"  prepared  from  the  income- 
tax  returns  of  individuals  and  corporations  for  that  year  filed  during 
1929,  with  a  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  report  also  contains  tabulations  of  data  from 
estate-tax  returns,  irrespective  of  the  date  of  death  of  the  decedent, 
likewise  filed  during  1929,  and  a  brief  historical  summary. 

The  income-tax  returns  for  1928  are  filed  under  the  provisions  of 
the  revenue  act  of  1928.  The  year  for  which  the  income  is  reported 
is  in  general  the  calendar  year  ending  December  31,  1928.  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  1928, 
returns  whose  fiscal  year  ends  after  June  30,  1928,  but  not  later  than 
June  30,  1929.  Fractional  (part  year)  returns  are  included  for  the 
calendar  year  in  which  the  greater  part  of  the  period  falls. 

The  statistics  contained  in  this  report  are  based  on  the  taxpayers' 
returns  as  filed  (not  including  amended  returns  showing  net  income 
under  $100,000),  unaudited  except  for  a  preliminary  examination  to 
insure  proper  execution  of  the  return.  As  in  preceding  years,  cor- 
poration data  were  tabulated  from  all  returns  filed  by  corporations. 
In  tabulating  data  from  individual  returns,  however,  a  change  was 
made  in  the  tabulation  process.  Formerly  data  have  been  tabulated 
from  the  returns  with  net  income  of  $5,000  and  over,  and  estimates 
have  been  made  on  the  basis  of  a  sample  for  data  for  all  returns  with 
net  income  less  than  $5,000,  whereas  for  1928  a  complete  tabulation 
was  made  not  only  for  returns  of  net  income  of  $5,000  and  over,  but 
for  part  of  the  returns  of  net  income  less  than  $5,000,  those  reported 
on  Form  1040  (which  is  the  form  employed  for  reporting  net  income 
from  salaries  or  wages  of  more  than  $5,000,  or  income,  regardless  of 
amount,  from  business,  professions,  rents,  or  sale  of  property).  The 
remaining  data  for  net  incomes  less  than  $5,000,  those  reported  on 
Form  1040A  (which  is  provided  for  net  income  of  not  more  than 
$5,000  derived  chiefly  from  salaries  and  wages),  were  estimated,  as 
in  the  past,  on  the  basis  of  samples  selected  from  the  various  collec- 
tion districts.  As  a  check  on  these  estimates  a  complete  tabulation 
was  made  of  certain  items.  The  details  concerning  this  special  pro- 
cedure for  1928  and  the  special  tabulations  for  net  income  under 


Z  STATISTICS  OF  INCOME 

$5,000  are  included  in  a  separate  section  (pp.  19-24).  As  in  preceding 
years,  no  data  are  presented  in  the  general  tables  for  individual 
returns  which  were  required  to  be  made  but  which  showed  no  net 
income  (returns  showing  gross  income  of  $5,000  and  over  for  which 
the  statutory  deductions  exceeded  the  income).  However,  a  special 
tabulation  of  such  returns  for  1928  is  shown  on  pages  19-24. 

Throughout  this  report  ''net  income"  means  the  amount  of  gross 
income,  as  defined  in  the  revenue  act  effective  for  the  year  for  which 
the  returns  are  filed,  in  excess  of  the  deductions  claimed  by  the  tax- 
payer 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  ex- 
emption, credit  for  dependents,  net  loss  for  prior  years,  and  loss 
from  the  sale  of  capital  assets  held  more  than  two  years,  are  not  in- 
cluded in  deductions;  neither  is  the  special  credit  of  $3,000  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. 

The  industrial  classification  is  based  on  the  predominant  business 
of  the  corporations  or  of  the  affiliated  groups  of  corporations  filing 
a  single  return.  The  industrial  divisions,  however,  do  not  contain 
solely  corporations  engaged  exclusively  in  the  industries  in  which 
they  are  classified,  due  to  affiliated  corporations  filing  consolidated 
returns,  which  include  the  income  and  deductions  of  the  subsidiary 
or  affiliated  concerns.  If  such  subsidiary  or  affiliated  concerns 
could  be  classified  independently  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.  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  princi- 
pal place  of  business  or  the  principal  office  or  agency  is  situated, 
excepting  closely  affiliated  concerns  filing  a  consolidated  return.  In 
the  latter  case  the  consolidated  return  is  frequently  filed  in  a  State 
other  than  the  State  in  which  the  principal  place  of  business  or  princi- 
pal office  or  agency  of  the  subsidiaries  is  located.  Moreover,  as  a 
result  of  the  filing  of  consolidated  returns  the  number  of  returns 
filed  is  less  than  the  number  of  corporations  included  or  covered  by 
such  returns. 

The  amount  of  income-tax  liability  returned  for  1928,  shown  in  the 
tabulations  in  this  volume,  is  not  entirely  comparable  with  the  amount 
of  taxes  collected  during  the  calendar  year  1929.  A  variety  of  factors 
is  responsible  for  this  discrepancy.  Several  of  the  important  factors 
are — 

1.  The  amount  of  tax  originally  reported  on  the  returns  does  not 
always  represent  precisely  the  amount  of  tax  paid,  for  the  reason 


STATISTICS  OF  INCOME  6 

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  ovcrassessment,  thereby  decreasing  the 
tax  liability.  An  amended  return  has  the  same  effect  as  an  adjust- 
ment. 

2.  Income  and  profits  taxes  paid  to  foreign  governments  or  pos- 
sessions of  the  United  States  are  deductible  from  income  taxes  pay- 
able 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  1929  on 
such  returns.  Fiscal-year  returns  are  required  to  be  filed  on  or 
before  the  15th  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  the  return  is  filed,  or  in  four  quarterly  installments.  The 
first  of  the  quarterly  installments  is  due  when  the  return  is  filed. 
Thus,  during  the  calendar  year  1929,  collections  were  made  of  part 
or  all  of  the  taxes  in  returns  for  fiscal  years  ended  from  January  31, 
1928  (the  last  quarterly  installment  payment  on  which  was  due  on 
or  before  January  15,  1929),  to  September  30,  1929  (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,  1929),  whereas,  as  previously  indicated,  there  are 
excluded  from  these  statistics  those  returns  for  fiscal  years  ending 
prior  to  July  1,  1928,  and  subsequent  to  June  30,  1929. 

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  classi- 
fication of  such  collections  as  "back  taxes"  because  made  in  a  subse- 
quent 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  1928. 

INDIVIDUAL  INCOME-TAX  RETURNS 

The  returns  for  1928  filed  by  individuals  number  4,070,851,  of  which 
2,523,063  were  taxable  and  1,547,788  nontaxable.  The  aggregate  net 
income  was  $25,226,326,912  and  the  tax  Kabihty  $1,164,254,037.  As 
compared  with  the  returns  filed  for  the  previous  year,  the  number  for 
1928  decreased  by  30,696,  or  0.75  per  cent.  The  total  net  income  shows 
an  increase  of  $2,681,236,359,  or  11.89  per  cent,  whereas  the  tax  shows 
an  increase  of  $333,614,603,  or  40.16  per  cent.  The  average  net  income 
is  $6,196.81,  the  average  amount  of  tax  hability  $285.99,  and  the  average 
tax  rate  4.62  per  cent.  For  the  preceding  year  the  average  net  income 
was  $5,496.73,  the  average  amount  of  tax  liabifity  was  $202.52,  and  the 


4  STATISTICS  OF  INCOME 

average  tax  rate  3.68  per  cent.  The  percentage  of  the  number  of 
individual  returns  filed  to  the  total  population  is  3.38  per  cent,  which 
for  the  preceding  year  was  3.45  per  cent. 

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

The  number  of  individual  returns,  the  net  income,  and  the  tax  are 
shown  by  States  and  Territories  in  basic  Table  1,  pages  72-73,  and  by 
net  income  classes  in  Table  2,  pages.  74-75. 

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

The  distribution  of  the  returns,  bj^  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 
76-78,  a  similar  distribution  of  the  number  of  returns,  net  income,  and 
tax  is  shown  by  a  more  detailed  income  classification. 

Simple  and  cumulative  distribution  of  individual  returns,  by  income  classes,  showing 
number  of  returns,  net  income,  tax,  and  percentages,  calendar  year  1928^ 


Returns 


Income  classes 


„.      ,    J-  .  -K   ^-  „    !  Cumulative  distribu- 
Sunple  distribution     ^j^^^  ^^.^j.  ^^^^^  ^elow 


Number     Per  cent 


Under  $1,000 Ill,  123 

$1,000  under  $2,000-- 918,447 

$2,000  under  $3,000 837,781 

$3,000  under  $5,000 -.  1,192,613 


$5,000  under  $10,000- 

$10,000  under  $25,000 

$25,000  under  $50,000 

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


Total- 4,070,851 


628,  766 

270, 889 

68,048 

27,  207 

7,049 

5,678 

1,756 

983 

511 


2.73 

22.56 

20.58 

29.30 

15.44 

6.66 

1.67 

.67 

.17 

.14 

.043 

.024 

.013 


Number     Per  cent 


4, 070, 851 

3, 959, 728 

3, 041,  281 

2,  203, 500 

1,010,887 

382, 121 

111,232 

43,  184 

15, 977 

8,928 

3,260 

1,494 

511 


100. 000 


100.00 

97.27 

74.71 

54.13 

24.83 

9.39 

2.73 

1.06 

.39 

.22 

.08 

.037 

.013 


Cumulative  distribu- 
tion under  class  above 


Number     Per  cent 


111,123 
1, 029, 570 
1, 867, 351 
3, 059, 964 
3, 688,  730 
3, 959, 619 
4, 027, 667 
4. 054, 874 
4, 061, 923 
4, 067, 601 
4, 069, 357 
4, 070, 340 
4, 070, 851 


2.73 
25.29 
4-5.87 
75.17 
90.61 
97.27 
98.94 
99.61 
99.78 
99.92 
99.963 
99.987 
100. 00 


Income  classes 


Net  income 


Simple  distribution 


Per  cent 


Cumulative  distribu- 
tion over  class  below 


Amount 


Cumulative  distribu-" ' 
tion  under  class  above) 


Per  cent        Amount        Per  cent 


Under  $1,000 

$1,000  under  .$2,000 

$2,000  under  $3,000 

$3,000  under  $5,000- 

$5,000  under  $10.000 

$10,000  under  $25,000 

$25,000  under  .$50,000 

$50,000  under  $100,000-.. 
$100,000  under  $lc,0,000.. 
$150,000  under  $300,000. . 
$300,000  under  $500,000.. 
$500,000  under  $1,000,000 
$1,000,000  and  over 

Total 


1, 626, 
2,  OSO, 
4,  648, 
4,282, 
4, 037, 
2,326, 
1,  857, 

850, 
1, 157, 

663. 

670, 
1, 108, 


535,  224 
831,937 
900, 943 
097,  736 
520, 130 
K3, 104 
502, 829 
877, 924 
450, 966 
131,081 
900,  326 
861,671 
863, 041 


0.26 
6.05 
8.05 
18.43 
16.98 
16.00 
9.22 
7.36 
3.37 
4.59 
2.63 
2.66 
4.40 


25,226,326,912    100.00 


$25,  226, 

25, 161, 

23,  634, 

21,  604, 

16, 955, 

12,673, 

8,  635, 

6, 309, 

4, 451, 

3, 600, 

2, 443, 

1,  779, 

1, 108, 


326,912 
791,  688 
959,  751 
0£8, 808 
961,072 
440, 942 
587,  838 
085, 009 
207, 085 
756, 119 
625, 038 
724,712 
863, 041 


100.  00 

99.74 

93.69 

85.64 

67.21 

50  23 

34.23 

25.01 

17.65 

14.28 

9.69 

7.06 

4.40 


!  $64, 
I  1,591, 
1  3,  622, 
I  8,  270, 
!12,552, 
,16,590, 
!l8,917, 
20,  775, 
21,625, 
22,  782, 
23, 440, 
24, 117, 
25, 226, 


535, 224 
367, 161 
268, 104 
365, 840 
885, 970 
739, 074 
241,  903 
119,827 
570,  793 
701,874 
602,  200 
463, 871 
326, 912 


0.26 
6.31 
14.36 
32.79 
49.77 
65.77 
74.99 
82.35 
85.72 
90.31 
92.94 
95.  60 
100. 00 


'  Data  for  returns  of  net  income  under  $5,000  partly  tubulated,  partly  estimated  on  basis  of  sample. 
(See  pp.  1, 19-24.) 


STATISTICS  OF  INCOME  5 

Simple  and  cumulative  distribution  of  individual  returns,  by  income  classes,  showing 
number  of  returns,  net  income,  tax,  and  percentages,  calendar  year  1928 — Con. 


Tax 


Income  classes 


Simple  distribution 


Amoimt      I  Per  cent 


Cumulative  distribution 
over  class  below 


Amount 


Per  cent 


Cumulative  distribu- 
tion under  class  above 


Amount        Per  ce 


Under  $1,000 

$1,000  under  $2,000. 

$2,000  under  $3,000.. 

$3,000  under  $5,000. 

$5,000  under  .„10,000. 

$10,000  under  $25,000 

$25,000  under  $50,000. 

$50,000  under  $100,000 

$100,000  under  $150,000 

$150,000  under  $300,000 

$300,00  under  $500,000. 

$500,000  under  $1,000,000 

$1,000,000  and  over 

Total 


$59, 662 

1, 549, 713 

4, 317, 054 

7, 475, 073 

22, 895,  853 

82, 757,  745 

136,  568. 322 

194, 447,  236 

116,855,418 

182, 513, 642 

113,249,844 

116,424,264 

185,140,211 


0.01 

.13 

.37 

.64 

1.97 

7.11 

11.73 

16.70 

10.04 

15.68 

9.72 

10.00 

15.90 


1,164,254,037         100.00 


$1, 164, 

1, 164, 

1. 102, 

1, 158, 

1, 150, 

1, 127, 

1,  045, 

908, 

714, 

597, 

414, 

301, 

185, 


254, 037 
194, 375 
644,  662 
327, 608 
852, 535 
956. 682 
198. 937 
630, 615 
183, 379 
327, 961 
814, 319 
564, 475 
140,211 


100. 


1, 

5, 

13, 

36, 

119, 

255, 

450, 

566, 

749, 

862, 

979, 

1, 164, 


$59, 662 
609, 375 
926,429 
401, 502 
297,355 
055, 100 
623, 422 
070, 658 
926, 076 
439,  718 
689,  562 
113,826 
254, 037 


0.01 

.14 

.51 

1.15 

3.12 

10.23 

21.96 

38.66 

48.70 

64.38 

74.10 

84.10 

100.00 


«  Data  for  returns  of  net  income  under  $5,000  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(See  pp.  1, 19-24.) 

CLASSIFICATION,     BY     SEX     AND     FAMILY     RELATIONSHIP     (INDIVIDUAL 

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.  79-84)  similar  distribu- 
tions of  the  number  of  returns  and  net  income  are  shown  by  income 
classes  i.nd  by  States  and  Territories. 

Distribution  of  individual  returns  by  sex  and  family  relationship  of  taxpayer,  showing 
numbe    of  returns,  net  income,  and  percentages,  calendar  year  1928  ' 


Family  relationship 


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  fimilies 

Single  men,  not  heads  of  families.. 

Single  women,  not  heads  of  families 

Commu.iity  property  income^ 

Total 


Returns 

Net  income 

Number 

Per  cent 

Amount 

Per  cent 

1, 976, 954 
124,208 
286, 873 
105,  194 

1,  079,  948 

456,  757 

40,  917 

48.56 
3.05 
7.05 
2.58 
26.53 
11.22 
1.01 

$15,  269,  775, 143 
1, 525, 570,  793 

1,  280,  9?0, 821 
502,  097,  644 

3,  944,  632,  780 

2,  043,  222, 984 
660,  103,  747 

60.53 
6.05 
5.08 
1.99 

15.64 
8.10 
2.61 

4,  070, 851 

100.00 

25, 226,  326, 912 

100.00 

1  Includes  returns  for  income  of  estates  or  property  held  in  trust,  which  are  distributed  by  sex  and  family 
relationship  of  the  testator  or  grantor.  Data  for  returns  of  net  income  under  $5,000  partly  tabulated,  partly 
estimated  on  basis  of  sample.    (See  pp.  1,  19-24.) 

'  Excludes  separate  returns  of  community  property  income  of  husband  and  wife  in  which  the  net  income 
is  under  $5,000,  and  joint  returns  ol  husband  and  wife  which  show  net  income  under  $10,CC0.  In  tabulating 
joint  returns  of  net  income  of  $10,000  and  over  the  data  are  divided  to  represent  the  separate  returns  of  the 
husband  and  wife,  the  net  income  class  for  each  of  the  separate  returns  being  one-half  of  the  combined  net 
income  of  the  joint  return.  Beturns  of  community  property  income  not  included  under  this  heading  are 
classified  either  under  joint  returns  of  husbands  and  wives,  etc.,  or  wives  filing  separate  returns  from 
husbands. 


STATISTICS  OF  INCOME 


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  1928^ 


Distribution 

Amount 

Per  cent 

Total  net  income ^  .  

$25,  226,  326, 912 

100.00 

Net  income  specifically  exempt  from  normal  tax: 

Personal  exemption  and  credit  for  dependents 

11,859,161,174 
1,  681,  051,  296 

Less  exemption  in  excess  of  net  income.  

Net  personal  exemptions  and  credit  for  dependents 

10,  178,  109, 878 

4,  350,  978.  752 

40,  553,  301 

1,  867, 604, 168 
33,  616,  475 

40.35 

17.25 

Interest  on  Government  obligations  not  wiioUy  exempt  from  tax 

.16 

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

Less  loss  in  ordinary  net  income  and  net  loss  for  prior  years, 

deductible  from  capital  net  gain 

$1, 879,  780,  038 
12, 175,  870 

7.40 
.  13 

Net  income  offset  by  net  loss  for  prior  year      .      ..    ..      

Total  net  income  not  subject  to  normal  tax 

16,  470,  862,  574 

65.29 

Net  income  subject  to  normal  tax 

8,  755, 464,  338 

34.71 

•  Data  for  returns  of  net  income  under  $5,000  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(See  pp.  1, 19-24.) 

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

Under  the  revenue  act  of  1924  and  subsequent  acts,  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  deducting  such  loss,  the  tax  is  less  than  by  taking  a  tax  credit  of 
12K  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 
1924-1928  be  made  comparable  with  prior  years,  it  is  necessary  that 
such  losses  be  deducted  from  "net  income"  and  that  "general  deduc- 
tions" 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  1928  on  which  the  tax  credit 
of  VlYi  per  cent  was  computed $41,  Oil,  320 

Tax  credit  of  12>^  per  cent 5,  126,  415 

NET  LOSS  FOR  PRIOR  YEAR  (INDIVIDUAL  RETURNS) 

The  net  loss  during  a  given  taxable  year  in  a  trade  or  business  reg- 
ularly carried  on  by  the  taxpayer,  as  specifically  defined  in  the  revenue 
act  of  1921  and  subsequent  acts,  is  allowed  as  a  deduction  in  com- 
puting the  net  income  of  the  taxpayer  for  the  succeeding  taxable 
year.  If  such  net  loss  is  in  excess  of  the  ordinary  net  income  before 
deduction  of  this  loss,  and  the  taxpayer  has  a  capital  net  gain,  the 


STATISTICS  OF  INCOME  / 

amount  of  such  excess  shall  next  be  applied  against  the  capital  net 
gain  for  such  year,  and  if  this  excess  is  larger  than  the  capital  net 
gain  for  such  year,  the  balance  is  similarly  allowed  as  a  deduction  in 
computing  the  net  income  and  the  capital  net  gain  the  next  succeed- 
ing taxable  year.     See  section  117  of  the  revenue  act  of  1928. 

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. 

Net  loss  for  prior  year  reported  in  the  individual  income-tax  returns 
for  the  years  1922  to  1928,  inclusive,  and  taken  as  a  deduction  in  com- 
puting ordinary  net  income  and  capital  net  gain  is  given  below: 


Returns  for  year —  Amount 

1926 $27,411,767 

1927 37,054,785 

1928 33,616,475 


Returns  for  year —  Amount 

1922 $45,220,859 

1923 34,266,149 

1924 29,869,182 

1925 32,321,310 

CREDIT  OF  25  PER  CENT  OF  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  exceed- 
ing $20,000  under  the  revenue  act  of  1926,  applicable  to  returns  for 
1925,  1926,  and  1927,  and  to  an  amount  not  exceeding  $30,000  under 
the  revenue  act  of  1928,  applicable  to  returns  for  1928. 

Earned  net  income  tax  credit,  reported  on  returns  for  the  years 
1924-1928,  inclusive,  is  as  follows: 


Returns  for  year —  Amount 

1924 $30,637,463 

1925 24,570,183 

1926 24,646,993 


Returns  for  year —  Amount 

1927 $24,915,315 

1928 34,789,690 


INCOME     TAXES     PAID     BY    INDIVIDUALS     TO     FOREIGN     COUNTRIES     OR 
POSSESSIONS  OF  THE  UNITED  STATES 

The  amounts  reported  by  individuals  for  income  taxes  paid  foreign 
countries  or  possessions  of  the  United  States  are  shown  below  for  the 
years  1925-1928,  inclusive.  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  taxes  'paid  foreign  countries 


Year —  Amount 

1925 $1,987,285 

1926 2,622,246 


Year —  Amount 

1927 $2,297,852 

1928 1,893,557 


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  are  totals  of  the  net  amounts 
of  income  reported  on  the  various  returns.  These  net  amounts  are 
the  excesses  of  gross  income  over  the  deductions  allowed  as  provided 
in  the  schedules  for  the  specific  sources  of  income.  (See  Form  1040, 
following  p.  463.)  Net  losses  in  the  schedules  are  transferred  in  tab- 
ulation to  general  deductions,  which  also  include  deductions  reported 
in  the  return  under  "general  deductions." 


O  STATISTICS  OF  INCOME 

Sovrces  of  income  and  deductions  in  individual  returns,  amounts  and  percentages, 

calendar  year  1928^ 


Sources  and  deductions 

Amount 

Per  cent 

Wages  and  salaries 

$10, 862, 330,  998 
3,  243,  955,  494 
1,  929,  519,  630 

2,928,141,616 
1,  879,  780, 038 

37.47 

Business 

11.19 

Partnerships 

6.66 

Profit  from  sale  of  real  estate,  stocks,  bonds,  etc.,  other  than  capital  net  gain 
from  sale  of  assets  held  more  than  2  years 

10.10 

Capital  net  gain  from  sale  of  assets  held  more  than  2  years 

6.49 

Total 

20, 843,  727,  776 

71.91 

Rents  and  royalties 

1, 164,  518.  456 

2, 143.  857. 8G0 

40,  553,  301 

4,  350,  978,  752 

443,  998, 374 

4.02 

Interest  and  other  income 

7.39 

Interest  on  Government  oblieations  not  wholly  exempt  from  tax 

.14 

Dividends  on  stock  of  domestic  corporations 

15.01 

Fiduciary -. 

1.53 

Total 

8, 143,  906,  743             28.  09 

28,987,6.34,519 

100  00 

Miscellaneous  deductions 

3, 056,  678,  735 

171.743,165 
532,  885.  707 

10.54 

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

.59 

Contributions 

1.84 

Total  deductions 

3,  761,  307,  607 

12.97 

Net  income 

25,  226, 320, 912 

87.03 

1  Data  for  returns  of  net  income  under  $5,000  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(See  pp.  1, 19-24.) 

The  following  table  shows,  by  size  of  net  income,  the  distribution 
of  the  income  by  sources.  The  distribution,  by  sources,  by  States, 
and  by  a  larger  number  of  income  classes,  is  shown  in  basic  Tables 
6  and  7  (pp.  85-90).  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  1928 


Income  classes 


Under  $5,000  1 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $150,000.. 
$150,000  under  $300,000.. 
$300,000  under  $500,000. . 
$.500,000  under  $1,000,000 
$1,000,000  and  over 

Total 


Wages  and 
salaries 


$5, 854, 044, 
2, 230,  254. 
1,  504,  389, 
602,  062, 
3.38,810, 
116,075, 
116,080, 
45,717, 
30,  214, 
24, 680, 


Business 


1,  471,  700, 383 

854, 892,  733 

540. 215,  731 

186, 249, 625 

95,  386,  085 

29, 701,  992 

32. 934, 175 

14, 914, 640 

15,370,211 

2,  589,  919 


10, 862, 330,  998 


3,  243,  955, 494 


Partni^rship 


$346, 197,  748 
357, 451, 504 
354,  520, 077 
197,157,517 
167,  093, 266 
86. 407, 698 
150, 409, 072 
93,091,479 
86,  566,  186 
90. 624,  783 


Profit  from 
sale  of  real  es- 
tate, stocks, 
bonds,  etc., 
other  than 
capital  net 
gain  from  sale 
of  a.ssets  held 
more  than  2 
years 


$227, 584, 099 
363, 989, 829 
711,371,648 
547,417,806 
355, 441, 523 
1.56,  562,  870 
199,929,440 
107, 923, 664 
109,431,110 
148, 488,  727 


1,929,519,630       2,928,141,616 


'  Data  for  returns  of  net  income  under  $5,000  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(Sae  pp.  1, 19-24.) 


STATISTICS  OF  INCOME  9 

Total  income  in  individual  returns  distributed  by  income  classes,  shotving  sources 
of  income  in  detail,  calendar  year  1928 — Continued 


Income  classes 


Under  $5,000' 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000.  - . 
$100,000  under  $!50,000... 
$150,000  under  $300,000. . , 
$300,000  under  $500,000  .  _ . 
$500,000  under  $1,000,000. 
$1,000,000  and  over 


Total. 


Capital  net 

gain  from  sale 

of  assets  held 

more  than  2 

years 


$46,  525, 639 
218, 478, 147 
184,  982, 673 
332, 494, 191 
219, 895, 732 
267,114.650 
580,  289, 006 


1, 879, 780,  038 


Rents  and 
royalties 


$527, 147, 567 

250, 628, 472 

197,  056,  999 

85,619,449 

51, 690, 621 

15, 788, 985 

15, 870,  245 

7,  076, 867 

5, 858,  267 

7,  780, 984 


1, 164,  518, 456 


Interest  and 
other  income 


$717,  569, 137 
380, 457,  050 
408,  688,  389 
230,769,113 
163,  793, 817 
60,  238, 618 
68,  492,  753 
35, 453,  534 
29,  755,  462 
48, 639,  987 


2, 143,  857,  860 


Interest  on 
Government 
obligations 
not  wholly 
exempt  from 
tax 


$14,  703,  394 
9.  500,  624 
6, 490,  254 
2,  328, 596 
2. 424,  539 
1,119,402 
876, 190 
3,110,302 


40,  553, 301 


Income  classes 


Dividends  on 
stock  of  do- 
mestic corpo- 
rations 


Fiduciary 


Total  income 


Under  $5,000' 

$5,000  under  $10,000 

$10,000  under  $25,000.... 

$25,000  under  .$50,000 

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

Total 


$341, 
438, 
835, 
694, 
641, 
302, 
377, 
207, 
197, 
316, 


064.  2.50 
372,  429 
311,127 
181,010 
314,648 
939,  877 
013,  496 
523,  313 
127,  776 
130,  826 


$79, 109, 
74,651, 
109,  508, 
75, 802, 
55,  284, 
14, 965, 
16,512, 
9, 486, 
4,  550, 
4, 127, 


564, 418, 189 
950, 698,  034 
675,  765,  598 
675,  285,  835 
123,  783, 849 
969,992,1.56 
312,  If  0, 874 
742, 202, 307 
746,865,112 
226, 402,  505 


4, 350, 978,  752 


443,  998, 374 


28, 987, 634,  519 


>  Data  for  returns  of  net  income  under  $5,000  partly  tabulated,  partly  estimated  on  basis  of  sample. 
<See  pp.  1,  19-24.) 

Percentage  distribution  of  total  income  in  individual  returns,  by  income  classes, 
showing  sources  of  income  in  detail,  calendar  year  1928 


Income  classes 


Under  $5,000  I 

$5,000  under  $10,000 

$10,000  under  .$25,000 

$25,000  under  $50,000.... 
$50,000  under  $100,000... 
$100,000  under  $150,000.. 
$1,50,000  under  $300,000.. 
.$300,000  under  $500.000.. 
$500,000  under  $1,000,000 
$1,000,000  and  over 

Total 


Wages 
and  sal- 
aries 


61.20 
45. 05 
32.17 
22.  50 
15.95 
11.97 
8.85 
6.16 
4.05 
2.01 


37.47 


Business 


1.5.  39 
17.27 
11.  .55 
6.96 
4.49 
3.06 
2.51 
2.01 
2.06 
.21 


11.19 


Partner- 
ship 


3.62 
7.22 
7.58 
7.37 
7.87 
8.91 
11.46 
12.54 
11.  .59 
7.39 


6.66 


Profit  from 
sale  of  real  es- 
tate, .stocks, 
bonds,  etc., 
other  than 
capital  net 
gain  from 
sale  of  assets 

held  more 
than  2  years 


2.38 
7.35 
15.21 
20.46 
16.74 
16.14 
15.24 
14.  54 
14. 65 
12.11 


Capital 
net  gain 
from  sale 
of  assets 
held  more 

than  2 

years 


10.10 


1.74 
11.70 
19.07 
25.34 
29.63 
35.  76 
47>31 


6.49 


'  Data  for  returns  of  net  income  under  $5,000  partly  tabulated,  partly  estimated  on  basis  of  sample. 
<See  pp.  1,  19-24.) 


10 


STATISTICS  OF  INCOME 


Percentage  distribution  of  total  income  in  individual   returns,  by  income    classes, 
showing  sources  of  income  in  detail,  calendar  year  1928 — Continued 


Income  classes 


Rents 
and  roy- 
alties 


Interest 
and 
other 

income 


Interest  on 
Government 
obligations 
not  wliolly 
exempt  from 
tax 


Dividends 

on  stock  of 

domestic 

corporations 


Fiduci- 
ary 


Total 
income 


Under  $5,000  1 

$5,000  under  $10,000 

$10,000  under  $?5,000.-.. 

$25,000  under  $.-)0.000 

$50,000  under  $100,000.-. 
$100,000  under  $150,000.. 
$150,000  under  $:{00,000. . 
$300,000  under  $500,000... 
$500,000  under  $1,000,000 
$1,000,000  and  over 

Total 


5.51 

5.  Of) 

4.22 

3.20 

2.43 

1.63 

1.21 

.95 

.78 

.63 


7.50 
7.68 
8.74 
8.63 
7.71 
6.21 
5.22 
4.78 
3.99 
3.97 


0.32 
.36 
.31 
.24 
.18 
.15 
.12 
.25 


3.57 
8.86 
17.87 
25.95 
30.20 
31.23 
28.73 
27.96 
26.39 
25.78 


0.83 
1.51 
2.34 
2.83 
2.60 
1.54 
1.26 
1.28 
.61 
.34 


4.02 


7.39 


14 


15.01 


1.53 


100.  00 
100.  00 
100.  00 
100.00 
100.  00 
100.  00 
100.  00 
100.  00 
100.  00 
100.00 


100.  oo 


1  Data  for  returns  of  net  income  tinder  $5,000  partly  tabulated,  partly  estimated  on  basis  of  sample» 
(See  pp.  1,  19-24.) 


FREQUENCY    DISTRIBUTION    OF    RETURNS    ACCORDING    TO    THE    SIZE    OF 
INCOME    FROM    SPECIFIC    SOURCES 

In  the  general  tables  for  individual  returns,  data  are  classified 
according  to  the  net  income  of  the  individual  from  all  sources.  Within 
net  income  classes,  returns  may  show  widely  varying  amounts  of 
income  from  a  specific  source.  In  the  following  special  tables,  returns 
are  classified  according  to  the  size  of  the  income  from  specific  sources. 
The  number  of  returns  and  the  total  income  for  each  specific  source 
are  shown  according  to  the  size  of  such  income. 

The  sources  for  which  the  returns  are  thus  distributed  are  salaries, 
commissions,  etc.,  business  or  professions,  dividends  on  stock  of 
domestic  corporations,  rents  and  royalties,  capital  net  gain  from  sale 
of  assets  held  more  than  two  years,  and  profit  from  sale  of  real  estate, 
stocks,  bonds,  etc.,  other  than  capital  net  gain  from  sale  of  assets 
held  more  than  two  years.  Sources  not  included  in  this  tabulation  are 
partnerships,  fiduciaries,  and  interest  and  other  income.  The  total 
income  received  through  partnerships  and  fiduciaries  may  not  be 
included  in  items  4  and  4  (a).  Form  1040,  provided  for  such  income, 
since  the  instructions  relative  to  these  items  provide: 

Enter  as  item  4  your  share  (whether  received  or  not)  of  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  capital  net  gain  or  loss  from  the  sale  of  cap- 
ital assets  is  computed  as  provided  in  instruction  6a,  such  gain  or  loss  shall  be 
reported  separately  in  Schedule  D,  and  (6)  the  share  of  the  profits  which  consisted 
of  dividends  on  stock  of  domestic  corporations,  and  the  taxable  interest  on  obliga- 
tions of  the  United  States,  shall  be  included  in  items  7  and  8,  respectively',  on 
page  1. 

The  first  table  includes  returns  of  net  income  of  $5,000  and  over  and 
is  similar  to  the  table  published  in  the  Statistics  of  Income  for  1927. 
The  two  subsequent  tables  relate  to  the  special  tabulation  for  1928 
returns  only,  one  table  including  returns  with  net  income  under 
$5,000  and  the  other  table  for  all  individual  returns. 


STATISTICS  OF  INCOME 


11 


Frequency  distribution,  by  size  of  specific  sources  of  income,  for  individuals  having 
net  income  of  $5,000  and  over,  reported  on  Form  IO4O,  showing  for  each  source  the 
number  of  returns  and  total  amount,  calendar  year  192S 


Size  of  specific  source  of 

Salaries,  commissions, 
etc. 

Business  or  profession 

Dividends  on  stock  of 
domestic  corporations 

income 

Number 
of  returns 

Amount 

Number 
of  returns 

Amount 

Number 
of  returns 

Amount 

Under  $100 

6,125 

5,088 

4,008 

3,439 

2.728 

12,  702 

28,379 

32,  400 

39, 163 

43,  307 

300,  729 

73,  665 

27, 542 

12, 674 

7,120 

6,899 

2,708 

2,732 

788 

714 

67 

7 

4 

$298, 072 

704,  773 

960, 266 

1, 157,  655 

1,  207,  332 

9,116,382 

41,  910, 477 

79,  693,  644 

135,  681, 109 

194, 500.  596 

2,036,204,723 

865,  710,  530 

461,  649.  260 

■276,655,324 

189,  752,  284 

232, 974,  316 

120,  205, 643 

161,  720, 170 

68, 569, 928 

98,  400, 414 

21,91.5,138 

4,  551, 849 

4,  746, 256 

2,283 

2,054 

1,823 

1,646 

1,483 

6,680 

11,679 

11,897 

13,816 

17,057 

105,  705 

24, 856 

8,533 

3,802 

2,088 

2,098 

993 

955 

321 

323 

52 

17 

1 

$106,  655 

298,  945 

447, 847 

573, 899 

661, 423 

4, 928,  778 

17,328,856 

29,  780,  577 

48,  530,  690 

77,  360, 384 

728,  274, 832 

298,712,515 

146, 105,  601 

84, 459, 184 

56, 930,  692 

71, 890,  789 

44, 083,  581 

57, 208,  430 

27,  604, 893 

47,011,733 

17. 902,  684 

10,  660,  533 

1,  391,  590 

50,  380 

32,  779 

28,405 

24, 274 

20,  258 

72, 457 

83,  391 

49,  711 

34,  349 

25,  608 

68, 083 

27,  348 

14, 098 

8,940 

5,881 

7,294 

4,204 

5,218 

2,325 

3,184 

644 

225 

117 

$2,  700, 534- 
4  771  307 

$100  under  $200 

$200  under  $300 

7, 032,  213 
8,450,170 
9,425,032 
53,951,305 
119,934,841 
121,806,327 
119,034,057 
117  273  770 

$300  under  $400 .  . 

$400  under  .$500 

$500  under  .$1,000 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $4,000   

$4,000  under  $5,000. .- 

$5,000  under  $10,000 

477, 610,  387 
329, 990, 023. 
243, 040, 150 
198,  894,  550 
160,  395, 327 
251,140,326 
187, 530, 950 
316, 907, 906 
200, 668, 679 
468,  346, 300 
222,  235, 120 
154,187,015 
234,  588, 213 

$10,000  under  $15,000 

$15,000  under  $20,000 

$20,000  under  $25,000 - 

$25,000  under  $30,000 

$30,000  under  $40,000 

$40,000  under  $50,000 

$50,000  under  $75,000 - 

$75,000  under  $100,000 

$100,000  under  $2.50,000 

$250,000  under  $500,000 

$500,000  under  $1,000,000 

$1,000,000  and  over- 

Total-- - 

612, 988     5, 008, 286, 141 

220, 162     1,  772, 255,  111 

569, 173 

4, 009, 914, 502- 

Size  of  specific  source  of 
income 

Rents  and  royalties 

Profits  from  sale  of  real 
estate,  stocks,  bonds, 
etc.,  other  than  cap- 
ital net  gain  from  sale 
of  assets   held   more 
than  2  years 

Capital  net  gain  from 
sale   of   assets    held 
more  than  2  years 

Number 
of  returns 

Amount 

Number 
of  returns 

Amount 

Number 
of  returns 

Amount 

Under  $100         .  .- 

22,  538 

20, 964 

17, 073 

14, 871 

12,  658 

39.  669 

35,  920 

18, 163 

11,480 

8,087 

20,446 

6,384 

2,664 

1,330 

735 

806 

235 

462 

142 

105 

18 

5 

1 

$1, 151,  393 

3, 069,  848 

4, 190,  664 

5, 121,  649 

5. 652,  889 

28,461,927 

51,  367.  253 

44.  339, 898 

39.  597,  215 

36,  200, 114 

141,  694,  576 

77, 158,  703 

45, 484,  830 

29,  775, 341 

19,  947,  894 

27,  745,  952 

10, 245,  337 

26, 280,  949 

12, 045,  773 

14,  821,  622 

7, 385, 061 

4, 417,  746 

1,214,255 

17, 076 
14, 075 
11,901 
10,  485 
9,442 
36,  475 

$822,011 
.  2, 056,  493 

2,  920, 887 

3,  635, 388 

4,  229, 982 
26.  622. 271 

355 

315 

302 

278 

266 

1,236 

1,752 

1,340 

1,071 

951 

3,286 

2,238 

1,705 

1,349 

1,103 

1,714 

1,306 

2,147 

1,228 

2,425 

775 

358 

204 

$18, 202- 

$100  under  $200    .. 

45,  760 

$200  under  .$300 

74, 933 

$300  under  $400 -. 

95, 18* 

$400  under  $500— 

119, 904 

$500  under  $1,000 -- 

900,083 

$1,000  under  .$2,000 

48,279  1        69,963,541 
33,090  1        81,474,487 
24,818  1        85,947,325 
19,595  i        87.555.938 

2,  560, 867 

$2,000  under  .$3,000 

3,  321,  37a 

$3,000  under  $4,000 

3,  724,  687 

$4,000  under  .$5,000 

4,  265, 128 

$5,000  under  $10,000 

56,  521 

23,  681 

12, 157 

7,389 

4,756 

5.422 

2,890 

3,082 

1,222 

1,667 

353 

121 

49 

399,  983,  278 
288, 043, 055 
209,  591,  108 
164,  457, 433 
129,  542,  720 
186,  557.  532 
128,559,037 
185,  506,  569 
105. 012,  301 
244,  620,  642 
121, 149, 860 
79, 231, 963 
93, 072,  796 

24,143,324 

$10,000  under  $15,000 

$15,000  under  $20,000 

$20,000  under  .$25,000 

$25,000  under  $30,000 

$30,000  under  .$40,000 

$40,000  under  .$.50,000..- 

$50,000  under  $75,000 

$75,000  under  .$100,000 

$100,000  under  $250,000 

$250,000  under  $500,000 

$500,000  under  $1,000,000 

$1,000,000  and  over 

27,  576, 070 

29,  570, 922 

30,136,317 

30, 160, 008 

59,  251.  885 

58,  555,  430 

131. 980, 974 

106,  552, 950 

371, 106,  833 

266,  577, 835- 

254. 363, 871 

474,  677, 498 

Total 

234,  756 

637,  370,  889  1     344. 546  i  2.  700.  556.  617 

27,704 

1, 879,  780, 038 

107095—30- 


12 


STATISTICS  OF  INCOME 


Frequency  distribution,  by  size  of  specific  sources  of  income,  for  individuals  having 
net  income  under  $5,000,  reported  on  Form  IO4O,  showing  for  each  source  the 
number  of  returns  and  total  amount,  calendar  year  1928 


Size  of  specific  source  of 
income 


Under  $100 - 

$100  under  $200 

$200  under  $300 

$300  under  $400- 

$400  under  $500 

$500  under  $1,000 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $4,000 

$4,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $15,000 

$15,000  under  $23,000 

$20,000  under  $25,000 

$25,000  under  $30,000 

$30,000  under  $40,000 

$40,000  under  $50,000 

$50,000  under  $75,000 

$75,000  under  $100,000- . . 
$100,000  under  $250,000. . 
$250,000  under  $500,000-  - 
$500,000  under  $1,000,000- 
$1 ,000,000  and  over 


Total 

Reported  on  Form  1040A  not 
distributed 


Salaries,  commissions, 
etc. 


Number 
of  returns 


6,317 

6,196 

5.344 

5, 531 

4, 754 

23, 607 

65, 440 

63,168 

58, 980 

43,515 

46, 685 

2,120 

509 

183 

84 

73 

16 

18 

3 

2 


332, 545 
(■) 


Grand  total. 


$309,689 

877,  285 

1,281,761 

1,877,043 

2.106,443 

17,  228, 065 

99,  931, 080 

154,  045,  769 

204,493,802 

193,511,203 

272, 836, 823 

24,555,588 

8, 494,  570 

3, 982, 855 

2,  241,  936 

2,371,366 

715,  662 

965, 750 

257,425 

210,917 


992,  295, 082 
4,861,749,775 


Business  or  profession 


Number  I 
of  returns 


Amount 


6,326 

6,927 

6, 932 

7,259 

7,449 

43, 493 

121,378 

129,125 

108, 867 

63, 342 

25,  453 

2,  .034 

696 

175 

72 

81 

32 

19 

10 

5 


5, 854, 044, 857 


529, 675 


(') 


Dividends  on  stock 
of  domestic  corpo- 
rations 


Number 
of  returns 


$314,860 

1,035,963 

1,724,930 

2,  534,  628 

3, 348, 321 

32, 992, 671 

184,371,405 

321,464,114 

377,712,117 

280, 923, 601 

157, 671,  Of  3 

24, 347, 386 

11,962,271 

3, 855, 392 

1,947,711 

2, 640, 068 

1,421,367 

1,151,375 

874, 801 

703, 675 


1,412,997,719 
58, 702, 664 


49, 155 

33,  226 

20,212 

15, 149 

12,016 

36,633 

30, 878 

12,568 

6,159 

3,110 

2,430 

410 

168 

83 

47 

50 

34 

26 

5 

12 
4 
1 


222,406 


1,471,700,383 


(') 


Amount 


$2, 182, 907 
4, 445, 655 
4,915,519 
5,  259,  247 
5,342,916 
26,138,323 
43, 566, 820 
30,  .550, 126 
21,073,014 
13,  753,  467 
15, 846, 687 
4,  903,  741 
2,917,009 
1,825,697 
1,279,921 
1,  719, 100 
1,  503.  295 
1,512,957 
419,762 
1,  643,  729 
1,245,402 
695, 651 


192,  740, 945 
148,323,305 


341, 064,  250 


Size  of  specific  source  of  income 


Rents  and  royalties 


Number 
of  returns 


Amount 


Profits  from  sale  of  real 
estate,  stocl^s,  bonds, 
etc.,  other  than  capi- 
tal net  ?ain  from  sale 
of  assets  held  more 
than  2  years 


Number 
of  returns 


Amount 


Under  $100 

$100  under  $200 

$200  under  .$300 

$300  under  $400 

$400  under  $500 

$500  under  $1,000 

$1,000  under  $2,000 

$2,000  under  .$;?,000 

$3,000  under  $4 ,000 

$4,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $15,000 

$15,000  under  .$20,000 

$20,000  under  $25,000 

$25,000  under  $30,000 

$30,000  under  $40,000 

$40,000  under  $50,000 

$50,000  under  $75,000 

$75,000  under  $100,000. . . 
$100,000  under  $2'.(),000. . , 
$250,000  under  $500,000. . . 
$500,000  under  $1,000,000. 
$1,000,000  and  over , 


26, 893 

30, 949 

28, 051 

25,  722 

21,649 

65,  740 

57, 385 

27, 025 

15, 651 

9,110 

11,565 

1,515 

459 

144 

76 

64 

26 

28 

7 

7 


$1,424,907 

4,560,215 

6,880,066 

8, 836,  761 

9, 605,  C43 

47,  054, 547 

81, 637, 653 

65, 868,  750 

S3, 879, 387 

40,467,424 

75,599,115 

18, 025, 197 

7,  878, 007 

3,  205,  202 

2, 080,  t80 

2,195,330 

1,159,511 

1,  670, 282 

592,  263 

958,468 


13, 975 

11,422 

9,743 

7,857 

6,827 

24,429 

25,331 

12,571 

6, 622 

3,546 

3,112 

532 

174 

77 

42 

34 

17 

22 

5 

4 

1 


$679, 933 

1,645,107 

2, 377, 563 

2,  707, 859 

3,031,616 

17,562.416 

36, 183,  714 

30,425,729 

22,701,343 

15,658,473 

20,198,678 

6, 357,  283 

2, 983,  214 

1,695,390 

1,139,670 

1,170.830 

752, 047 

1,286,560 

441,032 

585,  782 

417,088 


Total - - 

Reported  on  Form  1040A  not  distributed. 


322, 066 


433,639,908  i     126,343 
93,507,659  \        (') 


170,001,327 
57,  583, 672 


Grand  total. 


(') 


527, 147, 567 


(') 


227, 584, 999 


»  Not  available. 


STATISTICS  OF  INCOME 


13 


Frequency  distribution,  by  size  of  specific  sources  of  income,  for  all  individuals  filing 
on  Form  IO4O,  showing  for  each  source  the  number  of  returns  and  total  amount^ 
calendar  year  1928 


Size  of  specific  source  of  in- 

Salaries, commissions, 
etc. 

Business  or  profession 

Dividends  on  stock  of 
domestic  corporations 

come 

Number 
of  returns 

Amount 

Number 
of  returns 

Amount 

Number 
of  returns 

Amount 

Under  $100... 

12, 442 

11,284 

9,352 

8,970 

7,482 

36, 309 

93,819 

95,  568 

98, 143 

86, 822 

347,414 

75.  785 

28. 051 

12.  857 

7,204 

6,972 

2,724 

2,750 

791 

716 

67 

4 

$607, 761 

1,582,058 

2,  242, 027 

3,034,698 

3,313,775 

26, 344,  447 

141,841,557 

233, 739, 413 

340,174,911 

388,011,849 

2,309,041,546 

890,266,118 

470,143,830 

2S0. 638, 179 

191,994,220 

235,345,682 

120,921,305 

162,685.920 

68,827,353 

98,611,331 

21,915,138 

4,551,849 

4, 746, 256 

8,609 

8,981 

8,755 

8,905 

8,932 

50, 173 

133.057 

141.022 

122, 683 

80.399 

131,158 

26, 890 

9,229 

3,977 

2.160 

2,179 

1,025 

974 

331 

328 

52 

17 

1 

$421,  515 

1,334,908 

2,172,777 

3. 108, 527 

4, 009, 744 

37,921,449 

201,700,261 

351,244,691 

426, 242, 807 

358,283,985 

885, 945, 895 

323, 059, 901 

158.067,872 

88, 314, 576 

58, 878, 403 

74, 530, 857 

45,  504, 948 

58,359,805 

28,479,694 

47,71.5,408 

17,902,684 

10,  660,  533 

1,391,590 

99,535 
66, 005 

48, 617 

39,  423 

32, 274 

109,090 

114,269 

62, 309 

40, 508 

28,718 

70, 513 

27, 758 

14, 266 

9,023 

5,928 

7,344 

4,238 

5,244 

2,330 

3,196 

648 

226 

117 

$4, 883,  441 

$100  under  $200  . 

9,  216, 962 

$200  under  $300 ... 

11,947,732 

$300  under  $400 

13, 709, 417 

$400  under  $500 

14,767,948 

$500  under  $1,000 

80. 089, 628 

$1,000  under  $2,000     ..     .  . 

163,501,661 

$2,000  under  $3,000 

152,356,453 

$3,000  under  .'';4.000 

140, 107, 071 

$4,000  under  $5.000 

131,027,237 

$5,000  under  $10,000 

$10,000  under  $15,000. 

$15,000  under  $20.000 

$20,000  under  .$25,000 

$25,000  under  $30,000 

$30,000  under  .$40,000 

$40,000  under  $50,000 ._ 

$50,000  under  $75,000 

$75,000  under  $100,000 

$100,000  under  $2.50,000 

$2.50,000  under  $.500,000 

$500,000  under  $1,000,000 

$1 ,000,000  and  over 

493,457.074 
334, 893, 764 
245,957,159 
200, 720. 247 
161,675,248 
252, 859, 426 
189, 034, 245 
318,  420, 863 
201,088,441 
469,990.029 
223,  480. 522 
154, 882, 666 
234.  588, 213 

Total 

945,  533 

6,000,581,223 

749, 837 

3,185,252,830 

791,579 

4,202,655,447 

Reported  on  Form  1040A  not 
distributed ... 

(') 

4,861,749,775 

(') 

58, 702, 664 

(') 

148,323,305 

Grand  total..  ...  .  .. 

(') 

10,862.330,998 

(>) 

3, 243, 955, 494 

(') 

4, 350, 978, 752 

Size  of  specific  source  of  in- 
come 

Rent  and  royalties 

Profits  from  sale  of  real 
estate,  stocks,  bonds, 
etc.,  other  than  cap- 
ital net  gain  from  sale 
of  assets   held  more 
than  2  years 

Capital  net  gain  from 
sale    of    assets    held 
more  than  2  years 

Number 
of  returns 

Amount 

Number 
of  returns 

Amount 

Number 
of  returns] 

Amount 

Under  $100 

49,  431 

51,913 

45, 124 

40,  593 

34, 307 

105, 409 

93,305 

45, 188 

27, 131 

17,197 

32,011 

7,899 

3.123 

1,474 

811 

870 

261 

490 

149 

112 

18 

5 

1 

$2,  576, 300 

7,630.063 

11,071,330 

13,958,410 

15,318,532 

75, 516,  474 

133, 004, 906 

110,208,648 

93,  476, 602 

76,667,538 

217,  293. 691 

95, 183,  900 

53,362.837 

32, 980, 543 

22, 028,  474 

29,941,282 

11,404.848 

27,951,231 

12,638,036 

15,  780. 090 

7, 385, 061 

4,  417,  746 

1,214,255 

31,051 

25,  497 

21,644 

18,342 

16, 269 

60, 904 

73,610 

45, 661 

31,440 

23,141 

59, 633 

24,  213 

12,331 

7,466 

4,798 

5,456 

2,907 

3,104 

1,227 

1,671 

354 

121 

49 

$1,501,944 

3,701,600 

5,  298,  450 

6, 343, 247 

7, 261,  598 

44,184,687 

106,147,255 

111,900,216 

108,648,668 

103,214,411 

420, 181. 956 

294,400.338 

212,574,322 

166,152,823 

130, 682, 390 

187, 728, 362 

129,311,084 

186,793,129 

105,453,333 

245, 206,  424 

121,566,948 

79,  231, 963 

93, 072, 796 

355 

315 

302 

278 

266 

1,236 

1,752 

1,340 

1,071 

951 

3,286 

2,238 

1,705 

1,349 

1,103 

1,714 

1,306 

2,147 

1,228 

2,425 

775 

358 

204 

$18, 202 

$100  under  $200 

45, 760 

$200  under  $300 

74, 933 

.$300  under  .$400 .  

95, 184 

$400  under  $500 

119,904 

$500  under  $1,000 

900. 083 

$1,000  under  .$2.000 

$2,000  under  $3,000 

2, 560, 867 
3,321,373 

$3,000  under  $4,000  . 

3,724,687 

$4,000  under  $5,000 

4, 265, 128 

$5,000  under  $10,000 

24,143,324 

$10,000  under  $15,000 

$15,000  under  $20,000. 

$20,000  under  $25,000 

$25,000  under  $30,000 

$30,000  under  $40,000 

$40,000  under  .$50,000 

$50,000  under  $75.000 

$75,000  under  $100,000 

$100,000  under  $250,000 

$250,000  under  $500.000. 

$500,000  under  $1,000,000 

$1,000,000  and  over 

27,  576, 070 

29,  570, 922 
30,136.317 

30,  leO,  008 
59,251.885 
58.  555,  430 

131,980,974 
106,  552, 950 
371,106,833 
266,  577, 835 
254,363,871 
474, 677, 498 

Total 

556,  822 

1,071,010.797 

470, 889 

2,870,557,944         27,704 

1 .  879.  7S0.  038 

Reported  on  Form  1040A  not 
distributed.. 

(') 

93, 507, 659 

(') 

57.  .58."?.  672 

Grand  total 

(') 

1,164,518,456  i         fH        1  2.928.141.616  i       27.704  1  1.879.780.038 

' 

,        , 

'  Not  available. 


14 


STATISTICS  OF  INCOME 


INCOME    FROM    BUSINESS     REPORTED    BY     INDIVIDUALS    ON    FORM    1040, 
FOR    THE    CALENDAR    YEAR    1928 


The  net  income  from  business  (other  than  from  partnerships) 
reported  by  individuals  is  classified  below  according  to  the  nature 
of  the  business.  These  data  represent  only  such  amounts  reported 
by  individuals  as  were  derived  from  business  operations  conducted 
as  sole  proprietors  and  do  not  necessarily  indicate  the  principal 
occupation  of  or  the  total  income  reported  by  the  person  making 
the  return. 

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  propert}^,  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. 

The  first  table  includes  returns  of  net  income  of  $5,000  and  over 
and  is  similar  to  the  table  published  in  the  Statistics  of  Income  for 
1927.  The  two  subsequent  tables  relate  to  the  special  tabulation 
for  1928  returns  only,  of  1040  returns  with  net  incomes  under  $5,000 
(explained  in  detail  on  pp.  19-24),  one  table  including  the  1040 
returns  with  net  income  under  $5,000  and  the  other  table  all  1040 
returns;  that  is,  returns  of  income  under  $5,000  made  on  Form  1040 
and  all  returns  of  net  income  of  $5,000  and  over. 

In  connection  with  the  tabulation  of  business  income  from  1040 
returns  with  net  income  under  $5,000,  it  should  be  noted  that, 
although  the  1040  form  is  provided  for  the  reporting  of  all  business 
income,  irrespective  of  the  amount  of  the  net  income,  some  indi- 
viduals with  net  income  under  $5,000  and  with  income  from  business 
use  the  1040 A  form.  As  a  result  the  tabulation  of  1040  returns  does 
not  include  all  individual  income  from  business. 

Income  from  business,  distributed  by  industrial  groups,  shounng  number  of  busi- 
nesses and  net  profit  from  business  reported  on  Form.  IO4O,  filed  by  individuals 
having  net  income  of  $5,000  and  over,  calendar  year  1928;  also  grand  totals  for 
prior  years 


Industrial  groups 


Number  of 
businesses 
reported 


Per  cent 


Net  profit 
from  business 


Per  cent 


Agriculture  and  related  industries 

Mining  and  quarrying 

Manufacturing: 

Food  products,  beverages,  and  tobacco 

Textiles  and  textile  products 

Leather  and  leather  products 

Rubber  and  rolLited  products 

Lumber  and  woo<i  products 

Paper,  puli),  tiiid  inoducts — 

Printing  and  publishing 

Chemicals  and  allied  substances 

Stone,  clay,  :in<l  glass  products 

Metal  and  metal  products 

All  other  maimfacturing  industries -. 

Total  manufacturing 

Construction 

Transportation  and  other  public  utilities 

Trade 

Service — professional,  amusements,  hotels,  etc. 


18, 861 
1,112 


8.57 
.50 


$121,723,333 
10,  716,  201 


6.87 
.61 


2,723 

2,  518 

210 

82 

767 

167 

2,110 

439 

552 

1,980 

1,133 


1.24 
1.14 
.09 
.0^1 
.35 


.20 
.25 
.90 
.51 


22,  554,  256 

24, 105, 149 

1, 895, 843 

711,993 

7,  034,  583 

1,  757, 658 

17,  573,  964 

5, 479,  272 

4,  549, 694 

19, 388, 451 

13,  765, 178 


1.27 
1.36- 
.11 
.04 
.40' 

.la 

.99 
.31 

.26 
1.09 

.77 


12, 681 


5.76 


118,816,041 


6.7a 


11,320 

2,287 

58,  248 

86, 384 


5.14 

1.04 

26.46 

39.24 


100,331,917 

17, 446,  737 

424, 814,  948 

710, 140, 205 


5.6& 

.99' 

23.97 

40.  OT 


STATISTICS  OF  INCOME 


15 


Income  from  business,  distributed  by  industrial  groups,  showing  number  of  busi- 
nesses and  net  profit  from  business  reported  on  Form  1040,  filed  by  individuals 
having  net  income  of  $5,000  and  over,  calendar  year  1928;  also  grand  totals  for 
prior  years — Continued 


Industrial  groups 

Number  of 
businesses 
reported 

Per  cent 

Net  profit 
from  business 

Per  cent 

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

13, 042 
16, 224 

5.92 
7.37 

$151,  949,  793 
116,315,936 

8.57 

Business  not  sufficiently  defined  to  be  classed  with  any 
other  division 

6.56 

Grand  total  1928.   

220, 159 
212,919 
218, 148 
203, 576 

(') 

(') 

(') 

(') 

(') 

100.00 

1,772,255,111 
1, 704, 175, 267 
1, 738,  522, 844 
1,623,638,298 
1,  290,  721,  756 
1,059.472,721 
1,  012,  439, 906 
816, 040, 035 
1, 398, 069,  227 

100.00 

Grand  total  1927 

Grand  total  1926          

Grand  total  1925  

Grand  total  1924-_ 

Grand  total  1923 

Grand  total  1922_ 

Grand  total  1921- -                                  .-.  - 

Grand  total  1920          

1  Not  available. 


Income  from  business,  distributed  by  industrial  groups,  showing  number  of  busi- 
nesses and  net  profit  from  business  reported  on  Form  IO4O  filed  by  individuals 
having  net  income  under  $5,000,  for  the  calendar  year  1928 


Industrial  groups 


Number  of 
businesses 
reported 


Per  cent 


Net  profit 
from  business 


Per  cent 


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,  stock  and  bond 

brokers,  etc 

Business  not  sufficiently  defined  to  be  classed  with  any 

other  division 

Grand  total  1928 


42,  098 
1, 494 


10, 455 
7,594 

561 

223 
1,512 

206 
5,231 

557 
1,302 
5,069 
1,970 


34,  680 


32,  531 

8,582 

218, 250 

135,  794 

15, 436 

41,270 


1  530, 135 


7.94 
.28 


$107, 679,  719 
3,  752, 165 


1.97 
1.43 
.11 
.04 
.28 
.04 
.99 
.10 
.25 
.96 
.37 


27, 160, 778 
19,118,493 

1,  352, 239 
515,  732 

3,  988, 793 

557, 099 

15,  299, 192 

1. 413, 369 

3,  616,  725 
13, 403, 628 

5,  325, 137 


6.54 


91,751,185 


88,  781, 261 

23,  732,  646 

536,  430,  642 

410,  714, 706 

43,  44.5, 221 

106, 710, 174 


21,412,997,719 


7.62 
.27 


1.92 
1.35 
.09 
.04 
.28 
.04 
1.08 
.10 
.26 
.95 
.38 


6.49 


6.28 

1.68 

37.% 

29.07 

3.08 

7.55 


100.00 


'  Does  not  include  number  of  businesses  reported  on  Form  1040A. 

2  Does  not  include  income  from  businesses  reported  on  Form  1040A  amounting  to  $58,702,664  based  on 
sample  of  returns.    See  text  page  23. 


16 


STATISTICS  OF  INCOME 


Income  from  business,  distributed  by  industrial  groups,  showing  number  of  busi- 
nesses and  net  profit  from  business  reported  by  all  individuals  filing  on  Form 
1040  for  the  calendar  year  1928 


Industrial  groups 


Agriculture  and  related  industries 

Mining  and  quarrying 

Manufacturing: 

Food  products,  beverages,  and  tobacco 

Textiles  and  textile  prc)ducts 

Leather  and  leather  products 

Rubber  and  related  products 

Lumber  and  wood  products 

Paper,  pulp,  and  rroduets 

Printing  and  rublishins 

Che.nicals  and  allied  substances 

Stone,  clay,  and  sjlass  pr  iducts 

Metal  and  metal  products 

All  other  manufacturing  industries 

Total  manufacturing 

Construction 

TransDortation  and  othgr  public  utilities ^ 

Trade 

Service — professional,  amusements,  hotels,  etc 

Finance— banking,  inxuranee,  real  estate,  stock  and  bond 

brokers,  etc 

Business  not  sufficiently  defined  to  be  classed  with  any 

other  division 

Grand  total  1928... 


Number  of 

busin  esses 
reported 


60, 959 
2,606 


Per  cent 


13, 178 
10,112 

771 

305 
2,279 

373 
7, 341 

996 
1,854 
7,049 
3,103 


47, 361 


43,  851 

10,  869 

276,  498 

222, 178 

28,  478 

57,  494 


8.12 
.35 


1.76 
1.35 
.10 
.04 
.30 
.05 
.98 
.13 
.25 
.94 
.41 


6.31 


5.85 

1.45 

36.85 

29.61 

3.80 

7.66 


Net  profit 

from  business 


$229, 403,  052 
14,  468,  366 


49,  715,  034 

43,  223,  642 

3,  248,  082 

1,  227,  725 

11,023,376 

2,314,757 

32, 873,  156 

6,  892,  641 

8,  166,419 

32,  792,  079 

19,090,315 


210,  567,  226 


189,  113, 178 

41,179,383 

961,245,590 

1,120,854,911 

195, 395, 014 

223,026,110 


1  750,  294         100. 00   23,  185,  252,  830 


Per  cent 


7.20 
.45 


1.56 

1.36 
.10 
.04 
.35 
.07 

1.02 
.22 
.26 

1.03 
.60 


6.  Gl 


5.94 

1.29 

30.18 

35.19 

6.14 

7.00 


100.  00 


1  Does  not  include  number  of  businesses  reported  on  Form  1040A. 

2  Does  not  include  income  from  businesses  reported  on  Form  1040A  amounting  to  .$58,702,664  based  on 
sample  of  returns.    See  text  page  23. 


TAXES  PAID  OTHER  THAN  FEDERAL  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  a  deduction  and  reported  in  returns  of  net 
income  of  $5,000  and  over,  are  distributed  by  income  classes.  In 
column  1  is  shown  the  amount  of  taxes  reported  under  "Deductions" 
in  the  individual  income  tax  return  as  item  12  on  Form  1040,  in  ac- 
cordance with  the  following  instructions  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  prop- 
erty or  for  carrying  on  business,  as  reported  under  business  deduc- 
tions 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;  neither  does  it  include 
taxes  reported  on  Form  1040F,  Schedule  of  farm  income  and 
expenses. 


STATISTICS  OF  INCOME 


17 


The  amounts  distributed  by  States  are  shown  in  basic  Table  8 
(p.  91).  The  taxes  reported  in  returns  of  net  income  under  $5,000 
are  not  included,  since  the  sample  of  the  returns  in  this  class  is  not 
considered  sufficiently  comprehensive  to  determine  this  item  accu- 
rately. 

Taxes  paid  other  than  Federal  income  tax,  individual  returns  of  net  income  of  $5,000 
and  over,  distributed  by  income  classes,  calendar  year  1928 


Income  classes 


$P,000  under  $6,000 

$■•,000  under  $7,000 

$7,000  under  $8,000 

$^,000  under  $9,000 

$9,000  under  $10,000 

$10,000  under  $11,000 

$11,000  under  $12,000 

$12,000  under  $13,000 

$n,Ono  under  $14,000 

$14,o™  under  $15,000 

$15,000  under  $20,000 

$20,000  under  $25,000 

$25,000  under  $30,000 

$30,000  under  $10,000 

$40,000  under  $50,000 

$50,000  under  $60,000 

$fi0,0C0  under  $70,000 

$70,000  under  $80,000 

$80,000  under  $90,000 

$90,000  under  $100,000 

$100,000  under  $150,000_... 
$150,000  under  $200,000.... 
$200,000  under  $250,000.... 
$250,000  under  $300,000.... 
$300,000  under  $400,000.... 
$400,000  under  $500,000.... 
$500,000  under  $750.000.... 
$750,000  under  $1,000,000. . 
$1,000,000  under  $1,500,000 
$1,500,000  under  $2,000,000 
$2,000,000  under  $3,000,000 
$3,000,000  under  $4,000,000 
$4,000,000  under  $5,000,000 
$5,000,000  and  over 

Total  1928 

Totall927 


Taxes  paid 
included  in 

general 
deductions 


357, 483 
712, 152 
219,314 
697,  706 
409,  431 
531,944 
994,  S92 
307,  521 
187, 428 

068. 613 
795,  217 

344. 614 
730,  758 
883,  707 
062,  657 
118,380 
993, 991 
303. 428 
313, 685 
696, 113 
289,  880 

808,  588 
519,944 
167,  226 
642, 049 
734,  723 
097, 684 
138, 182 
443,  561 

809,  284 
816,  296 
788,  801 
001,  597 
435,  301 


475, 422, 144 
440, 973, 832 


Taxes  paid 
included  in 

business 
deductions ' 


$8, 953, 020 
6,520,115 
4,919,514 
3,679,  162 

3,  294,  954 
2,  537,  274 
2, 003,  784 
1, 639, 425 
1,  586,  344 
1,207,419 

4,  549, 943 
2, 405,  363 
1,518,418 
2, 035, 903 
1,  116,212 

803,  927 

520,  957 

414,  795 

219,  082 

267,  042 

864,  875 

264,  653 

256,  223 

356,  212 

223, 879 

27, 969 

133, 038 

53,  733 

13, 198 

10,  216 

26, 888 

20,176 

5.742 

22. 070 


52, 471,  525 
44,  995, 895 


Total 


$52,310,503 
40,  232,  267 
32, 138, 828 
26, 376,  868 
22,  704,  385 
18, 069,  218 
15,  998,  676 
13,  946, 946 

12,  773,  772 
11,276,032 
43,  345,  ISO 
28,  749, 977 
20,  249, 176 
28,919,610 
19,  178,  869 
14, 922, 307 
13,514,948 
10,  718,  218 

7,  532,  767 
5,  963, 155 
22, 154,  755 

13,  073,  241 
7,  776,  167 
6, 523, 437 
7,  865,  928 

4,  76a  692 
7,  230,  722 

5,  191,915 
3,  456,  759 
2. 819,  500 
3,  843, 184 

808, 977 
1, 007, 339 
2, 457, 371 


527,  893,  669 
485,  969,  727 


1  See  text  page  16. 


wholly  and  partially  tax-exempt  obligations  (individual 

returns) 

The  following  tabulation  shows  the  wholly  and  partially  tax-exempt 
securities  owned  and  interest  received  therefrom  segregated  by  nature 
of  obligation  and  by  size  of  net  income  for  individuals  having  net 
income  of  $5,000  and  over. 

In  connection  with  this  table  it  should  be  noted  that  the  amount  of 
interest  reported  on  the  returns  is  the  total  amount  received  or  ac- 
crued, whereas  due  to  bond  holdings  being  subject  to  considerable 
variation  during  the  year  the  amount  reported  as  bonds  owned  may 
include  bonds  for  which  no  interest  was  received  or  accrued,  and  vice 
versa,  the  interest  reported  may  include  interest  on  bonds,  which  are 
not  included  in  the  amount  reported  as  bonds  owned. 


18 


STATISTICS  OF  INCOME 


Tax-exempt  obligations  reported  in  returns  of  net  income  of  $5,000  and  over,  showing 
amounts  owned  and  interest  received,  by  nature  of  obligation  and  by  size  of  net 
income  of  taxpayer 

;[Income  returned  for  calendar  year  ended  December  31, 1928.    Fiscal  and  fractional  (part  year)  returns  are 

included.    See  p.  1] 


Amount  owned 

Interest  received 

Wholly  tax- 

Wholly  tax- 

exempt  obli- 

exempt obli- 

gations of 

gations  of 

United  States 

United  States 

and  its  pos- 

and its  pos- 

sessions, and 

sessions,  and 

Obliga- 

securities 

Obliga- 

securities 

tions  of 

issued  under 

tions  of 

issued  under 

States  and 

Federal  farm 

States  and 

Federal  farm 

Income  classes 

Territo- 

loan act,  and 

Territo- 

loan act,  and 

ries  or 

partially  tax- 

ries,  or 

partially  tax- 

Total 

political 

exempt;  Lib- 

Total 

political 

exempt;  Lib- 

subdivi- 

erty bonds. 

subdivi- 

erty bonds, 

sions 

Treasury 

sions 

Treasury 

thereof, 

certificates  of 

thereof, 

certificates  of 

vrhoUy 

indebtedness. 

wholly 

indebtedness, 

tax 

Treasury  sav- 

tax 

Treasury  sav- 

exempt 

ings  certifi- 
cates and 
Treasury 

notes 
partially 

tax  exempt 

exempt 

ings  certifi- 
cates and 
Treasury 

notes 
partially 

tax  exempt 

$5,000  under  $6,000 

$98, 100,  562 

$35,  259,  038 

$62.  841,  524 

$4, 694,  730 

$1,  893,  234 

$2,  801,  466 

$6,000  under  $7,000 

93,  873,  234 

36,  557.  079 

57,  316, 155 

4,  767,  239 

2,  019,  761 

2.  747, 478 

$7,000  under  $8,000 

88,  633, 862 

29,  072,  219 

59,  561,  643 

4,  207,  58'i 

1,  592,  457 

2,  615-  129 

$8,000  under  $9, 000 

85.  768,  587 

36,  759,  735 

49,  008,  852 

4,  436.  742 

2,  081.  909 

2.  3/4.  833 

$9,000  under  $10.000 

72.512,850 

25, 384,  3:!2 

47, 128.  488 

4,  683,  390 

1,  379.  802 

3,  303.  588 

$10,030  under  $11,000 

69,  588,  635 

28, 36V,  8,57 

41  220.  778 

3,  637.  685 

1,  470  833 

2.  166.  852 

$11,000  under  $12,000 

59.  527.  878 

23,  371,  423 

36, 156, 455 

2  9()4  8fi8 

1  259,837 

1,  70,5,  031 

$12,000  under  $13,000 

60,  588,  079 

24,799,458 

36,  088,  621 

3,  072,  824 

1, 423,  393 

1,  649,  431 

$13,000  under  $14,000 

64,118,305 

2,5,  239,  741 

38,878,564 

2,988.012 

1,403.205 

1,  581,  806 

$14,000  under  $15,000 

65, 384,  S'\3 

29, 779  928 

35.  604,  935 

3  324,  868 

1,  507.  425 

1.817.443 

$1.^000  under  .$20,000 

2)8,  853,  232 

115.812  936 

153,040.296 

12.  8;i.5.  521 

5.  877,  294 

6.  988.  227 

$20,000  under  $25,000 

234,  221,  752 

109,  008,  189 

12,5.  213,  563 

13.  143.  799 

6. 389.  4n2 

6,  754,  337 

$2,5,000  under  .$30.000 

174,  249, 332 

88,  797,  531 

8,5,  451,  801 

9.  943.  781 

5.  169.  682 

4.  774.  099 

$30,000  under  .$40,000 

322,  210,  417 

177,  971,  235 

144,  239, 182 

16,  252,  912 

9,  445,  432 

6.  807.  480 

$40,000  under  .$.50,000 

245.  805,  926 

133,6.39,763 

112,  166,  163 

12,093,362 

7,  027. 098 

5.  036.  266 

$50,000  under  $'10,000 

213,  782, 138 

134,  321, 835 

79, 4  '0.  303 

10,  294. 474 

6.  761.  845 

3.  532.  629 

$60,000  under  $70,000. 

189,  991,  758 

119,361,034 

70,  630,  724 

9.  919,  2 '.0 

6,  333,  848 

3  58,5,412 

$70,000  under  $80.000 

145,  741.  498 

90,213,026 

55.  ,528,472 

7  524,  324 

4.821.651 

2,  702.  673 

$80,000  under  .$90.000 

165.  300.  830 

109,  059,  ,545 

50.  241.  285 

8.  227,  389 

5,  517, 414 

2,  709,  975 

$90,000  under  $100,000 

137,  047,  215 

96,  389,  21 1 

40,  6,58,  004 

6.  517,  988 

4.  799, 154 

1.  71,8.  834 

$100,000  under  $1.50.000 

464,  707,  051 

318  ,590,980 

146.  116.  071 

22,  797,  515 

15,  893.  913 

6,  903.  602 

$150,000  under  $200,000 

283,912,574 

180.  865. 172 

103,  047,  402 

15.  541, 131 

9.  334.  652 

6.  206,  484 

$200,000  under  $2,50,000 

218,  636.  492 

162,678,  .337 

55,  9,58. 155 

11,329,873 

8.  707.  465 

2.  622.  408 

$250,000  under  ,$300,000 

164.  159,  344 

109.  382,  705 

54  776,  639 

7,  287,  314 

4,  937, 685 

2,  349,  629 

$300,000  under  ,$400,000. . . . 

266.  642,  613 

1S4. 048,  417 

82  594, 191 

11.  894.  8,55 

8,  ,530  319 

3.  334,  536 

$400,000  under  $.500.000 

141.  83,5,  702 

104,  717.  668 

37,118,0,34 

7.  654,  210 

5,  302. 132 

2,  3,52,  078 

$500,000  under  $750,000.    .- 

217.  844.  5.55 

148,  370.  22  i 

69,  474,  329 

10,797,710 

7  783.  829 

3.  013.  881 

$7.50,000  under  $1,000,000... 

104,  928,  349 

77.  543,  SV 

27.  384, 482 

4,  638,  903 

3,  295,  933 

1,342.970 

$1,000,000  under  $1„500,000. 

133  ,532,  013 

80,  342  3^4 

53.  189,  649 

6,  518,  496 

3,  889,  893 

2.  628.  603 

$1,500,000  under  $2,000,000. 

133,  108,  481 

95, 124,  .500 

37,  983,  981 
9  117,094 

5,819,728 

4,  00,5,  212 

1,814.516 

$2,000,000  under  .$3,000,000. 

54.  274.  348 

45. 1.57,  2,"4 

.5. 184,  523 

4,0,54  824 

1, 129.  699 

$3,000,000  under  .$4,000,000. 

59,  819,  492 

39,  473  667 

20.  345,  825 

2.  4,52, 163 

1,  374,  788 

1.  077.  375 

$4,000,000  under  .$5,000,000. 

60,  576.  300 

32,  691.  000 

27.  885,  300 

3,  no,8'-9 

1,399.478 

1,711.391 

$5,000,000  and  over 

214,  422,  426 

111,116.703 

103  305,723 

'/,  604.  803 

3,  794  907 

3  809,  896 

Total 

5,  374,  000  693 

3, 159,  268  005 

2  214,  732  688 

268,192,852 

160, 462  795 

107,  730  057 

DISTRIBUTION    BY    COUNTIES    AND    CITIES    (INDIVIDUAL    RETURNS) 

The  number  of  individual  income-tax  returns  filed  for  the  calendar 
year  1928,  segregated  by  counties,  by  cities,  and  by  townships  having 
a  population  of  1,000  and  over  in  the  1920  census,  is  shown  in  basic 
Table  11  (pp.  180-312).  For  this  year  the  collectors  of  internal 
revenue  w^ere  asked  for  an  actual  count  of  the  index  cards  prepared 
from   the   returns   filed   in   each   collection   district.     For  previous 


STATISTICS  OF  INCOME  19 

years  these  data  were  very  close  approximations,  calculated  by 
measurement  on  the  basis  of  a  certain  number  of  cards  to  the  inch. 
It  should  be  noted,  however,  that  absolute  accuracy  in  the  actual 
count  of  returns  by  the  numerous  civil  divisions  involved  is  impossible 
except  through  the  expenditure  of  considerable  time  and  money. 

SPECIAL  TABULATION   OF   INDIVIDUAL  RETURNS   SHOWING   NET   INCOME 

UNDER   $5,000 

The  returns  of  net  income  under  $5,000  were  tabulated  for  1928 
differently  than  for  preceding  years.  In  preparing  the  data  it  is 
usually  expedient  to  estimate  rather  than  to  tabulate  the  items  in 
these  small  returns,  which  in  number  now  constitute  about  three- 
fourths  of  the  total  individual  income-tax  returns  filed.  For  1928 
returns,  however,  an  attempt  was  made  to  obtain  a  more  complete 
tabulation.  In  making  comparisons  with  the  estimates  for  preceding 
years,  it  should  be  noted,  therefore,  that  differences,  not  only  for  net 
incomes  under  $5,000  but  also  for  net  incomes  of  $5,000  and  over, 
may  be  due  in  part  to  the  special  method  of  obtaining  the  1928 
figures. 

The  usual  method  of  estimating  the  data  for  net  incomes  under 
$5,000  (as  described  in  preceding  volumes)  consists  of  the  use  of 
samples.  The  number  of  returns  filed  is  reported  by  the  collector. 
Averages  calculated  for  the  various  items  from  a  sample  for  each 
State  are  applied  to  the  total  number  of  returns  to  secure  estimates 
for  the  particular  State.  The  samples  are  selected  from  both  forms 
on  which  individual  incomes  are  reported — Form  1040  for  net  income 
from  salaries  or  wages  of  more  than  $5,000  or  income  regardless  of 
amount  from  business,  profession,  rents  or  sale  of  property,  and 
Form  1040A  for  net  income  of  not  more  than  $5,000,  derived  chiefly 
from  salaries  and  wages. ^  The  1040  returns  with  net  income  under 
$5,000  are  sent  to  Washington  for  audit,  and  are  sampled  by  the 
statistical  section  for  Statistics  of  Income  estimates.  For  1040 A 
returns,  which  are  audited  in  the  collection  districts,  samples  only 
are  sent  to  Washington.  The  same  size  of  sample  has  been  selected 
for  each  collection  district — 2,000  returns  each  for  1040  returns  with 
net  income  under  $5,000  and  for  1040A  returns,  divided  about  equally 
between  taxable  and  nontaxable  returns.  For  1927  this  sample 
totaled  about  250,000  returns,  or  about  8  per  cent  of  the  total  number 
of  returns  showing  net  income  under  $5,000.  Since  the  total 
number  of  returns  filed  differs  considerably  from  district  to  district, 
the  proportion  of  the  total  number  represented  by  the  sample  varies 
greatly. 

In  the  special  tabulation  of  returns  for  1928,  it  was  possible  to 
tabulate  completely  the  data  from  all  1040  returns  by  the  usual 
procedure  used  for  1040  returns  with  net  income  of  $5,000  and  over. 
It  was  not  feasible  to  make  a  similar  complete  tabulation  for  the 
1040 A  returns  in  the  various  collection  districts  or  to  transfer  these 
returns  to  Washington  for  tabulation.  The  statistical  data  were 
therefore  estimated  as  in  earlier  years,  except  that  the  sample  was 
selected  more  in  proportion  to  the  total  returns  for  the  respective 

•  These  forms  follow  page  463.  Although  it  is  provided  that  net  incomes  of  $5,000  and  over,  and  income, 
irrespective  of  the  amount,  from  business,  profession,  rents  or  profits  from  sale  of  property  should  be 
reported  on  Form  1040  only,  taxpayers  do  to  a  limited  extent  use  Form  1040A  improperly  for  reporting 
such  income. 


20 


STATISTICS  OF  INCOME 


districts,  about  5  per  cent  of  the  1040A  returns  filed,  with  a  specified 
minimum  of  2,000  returns.  Also  additional  evidence  of  the  total 
amount  for  certain  items  was  secured  through  a  special  tabulation  of 
these  items  from  the  returns  in  the  collectors'  offices.  The  items 
tabulated  were  wages  and  salaries,  dividends,  total  income,  net 
income,  and  tax.  The  data  for  these  items  could  not  be  tabulated 
by  the  usual  mechanical  procedure,  including  punch  cards  and 
tabulating  machines.  The  totals  were  run  directly  from  the  returns, 
a  process  which  was  facilitated  greatly  by  the  comparative  simplicity 
of  the  1040A  return.  The  absolute  accuracy  of  the  results  of  such  a 
process,  however,  depends  to  a  large  extent  on  the  staff  and  time 
available  in  the  various  collectors'  offices. 

This  special  procedure  for  1040 A  returns  also  provided  a  more 
thorough  search  for  net  income  of  $5,000  and  over  erroneously  filed 
in  Form  1040 A.  The  collector  is  usually  requested  to  forward  such 
returns  to  Washington  for  inclusion  with  the  tabulation  of  net 
incomes  of  $5,000  and  over.  When  the  special  tabulation  was  made 
further  instructions  were  included  that  all  1040 A  returns  with  net 
income  of  $5,000  and  over  should  be  excluded  and  sent  to  Washing- 
ton for  inclusion  in  the  tabulated  net  incomes  of  $5,000  and  over. 
The  1928  Statistics  of  Income,  therefore,  may  include  in  this  net 
income  class  a  more  complete  tabulation  of  net  incomes  of  $5,000 
and  over  than  in  preceding  years. 

In  the  table  below  are  shown  the  totals  for  the  items  tabulated 
from  1040A  returns  in  the  collectors'  offices  compared  with  the 
estimates  made  by  the  sampling  method.  Since  the  special  tabulation 
of  the  collectors  included  only  returns  filed  to  October  31,  the  totals 
as  reported  for  each  State  were  adjusted  for  the  returns  filed  during 
the  entire  calendar  year.  The  percentages  of  discrepancy  between 
totals  for  the  items  tabulated  and  the  estimates  are  also  shown. 


Individual  returns  on  Form  10 40 A — Comparison  of  total  income,  wages  and  salaries, 
dividends,  net  income,  and  tax,  as  estimated  in  the  Statistics  of  Income  and  as 
tabulated  by  the  collectors  from  the  returns 


Collectors' 

special 
tabulation  1 

Statistics  of 

Income 

estimates 

Ratio, 

Statistics 

of  Income 

estimates  to 

collectors' 

special 
tabulation 

Net  income  ^■. 

Taxable  returns                                                        

$3, 047, 938,  224 
2, 158,  931, 001 

$3,  202, 432, 351 
2,  223,  233,  789 

Per  cent 
105.1 

103.0 

Total 

5,  206, 869,  225 

5,  425,  666, 140 

104.2 

Tax  

8, 300, 926 

9,  657,  697 

116.3 

Total  income  2. 

5,  709,  615,  629 

4, 927,  984, 032 

118,999,039 

5,  852, 090,  472 

4,  861,  749,  775 

148,  323,  305 

102.5 

Wages  and  salaries            

98.7 

124.6 

>  Tabulation  for  returns  filed  to  Oct.  31, 1928,  adjusted  for  returns  filed  during  the  entire  calendar  year. 
2  Including  dividends. 

The  results  of  the  collectors'  special  tabulation  can  not  be  regarded 
as  the  correct  totals  for  the  respective  items.  These  figures,  how- 
ever, give  additional  evidence  of  the  size  of  such  items  and,  com- 
pared with  the  estimated  totals,  indicate  the  probable  bias  in  the 


STATISTICS  OF  INCOME 


21 


estimates.  It  should  be  noted  that  the  discrepancies  are  larger  for 
items  which  may  not  appear  in  all  returns,  such  as  dividends,  and 
for  which  the  sample  may  therefore  be  less  typical.  The  discrepancies 
for  individual  States  are  larger  than  for  the  United  States.  Since 
the  collectors  did  not  tabulate  the  data  by  net  income  classes,  there 
is  no  additional  information  on  the  estimates  by  net  income  classes.^ 
The  data  for  net  income  under  $5,000  published  in  this  volume 
include  the  tabulated  data  for  the  1040  returns  and  the  estimated 
data  from  the  sample  for  1040 A  returns.  The  following  tables  show 
the  items  in  basic  Tables  2  and  7  for  net  income  classes  under  $5,000 
segregated  into  the  tabulated  1040  returns  and  the  estimated  1040A 
returns.  These  tables  show  that  the  data  for  about  two-thirds  of 
the  number  of  returns  of  net  income  under  $5,000  were  estimated  for 
1928. 


Individual  returns,  Form  IO4O,  net  income  less  than  $5,000 — Distribution  by  income 
classes,  showing  the  number  of  returns,  net  income,  net  tax,  average  net  tax  per 
return,  average  rate  of  tax  on  net  income,  personal  exemption  and  credit  for  depend- 
ents, normal  tax  before  credit  and  tax  credit  of  25  per  cent  of  tax  on  earned 
net  income — Data  tabulated  from  returns,  not  estimated 

[Income  returned  for  the  calendar  year  ended  Dec.  31,  1928.    Fiscal  and  fractional  (part  year)  returns  are 

included.    See  p.  1] 


Income  classes 


Under  $1,000  ' 

Under  $1,000 

$1,000  under  $2,000*. 
$1,000  under  $2,000... 
$2,000  under  $3,000''. 
$2,000  under  $3,000.  _. 
$3,000  under  $4,0001'. 
$3,000  under  $4,000... 
$4,000  under  $5,000  <>. 
$4,000  under  $5,000... 


Total. 


Nonta.xable '. 
Taxable 


Number 
of  returns 


74, 897 

5,256 

143,  592 

37, 875 
177, 904 

59, 344 
192,  539 

73,  954 

70,  488 
152, 357 


988,  266 


659,  480 
328,  786 


Net  income  " 


$43, 
2, 
215, 
64, 
446, 
145, 
663, 
206, 
307, 


149,  436 
853,  859 
468,  201 
532, 863 
757,  068 
948,  862 
075,  362 
027,  035 
447,  991 
439,  023 


2, 844,  699,  700 


1,  675,  898,  058 
1, 168, 801,  642 


Tax  after  tax  credits 


Net  tax 


$26,  304 


185,419 
'64i,"704" 


948,  672 
'i,'94i,"706 


3,  743, 805 


3,  743, 805 


Average 

net  tax 

per  return 


$5.00 


4.90 

"io.'si' 


12.83 
'i2."74" 


11.39 


11.39 


Average 
rate  of 

tax  on  net 
income 


Per  cent 


0.92 
"".'29 


.44 
'.'36 
'."28 

.32 


.32 


Income  classes 


Under  $1,000  6 

Under  $1,000 _. 

$1,000  under  $2,000  6. 
$1,000  under  $2,000.. 
$2,000  under  $3,000  *. 
$2,000  under  $3,000... 
$3,000  under  $4,000  >>. 
$3,000  under  $4,000.. 
$4,000  under  $5,000  *. 
$4,000  under  $5,000.. 


Personal 

exemption  and 

credit  for 

dependents 


Total. 


Nontaxable  *. 
Taxable 


$214, 

455, 
47, 
676, 
88, 
765, 
172, 
309, 
500, 


036, 719 
463,  587 
888,  663 
875,  799 
553,  775 
164,113 
647,  476 
281,976 
259, 415 
776, 967 


3,  230, 948, 490 


2,  421, 386,  048 
809,  562,  442 


Normal  tax 


$34, 290 


241, 108 
"840,'942' 


1,  245, 465 

2,  565,"  703 


4, 927,  508 


25  per  cent 

of  tax  on 

earned  net 

income 


$7, 986 


55,  689 
"199,"  238 


296,  793 
"623,"997 


1, 183,  703 


4,  927,  508 


1, 183,  703 


"  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. 

'  Although  the  special  tabulation  included  a  summary  of  returns  by  net-income  classes,  these  figures 
could  not  be  used  with  precision,  since  the  net-income  figure  used  by  the  collector  for  classification  is  that 
shown  on  the  face  of  the  1040A  return  and  represents  the  net  income  before  dividends  (see  Form  1040A, 
following  p.  463),  whereas  the  net  income  used  in  the  Statistics  of  Income  estimates  is  net  income, 
including  dividends. 


22 


STATISTICS  OF  INCOME 


Individual  returns,  Form  IO4OA,  net  income  less  than  $5,000 — Distribution  by 
income  classes,  showing  the  number  of  returns,  net  income,  net  tax,  average  net 
tax  per  return,  average  rate  of  tax  on  net  income,  personal  exemption  and  credit 
for  dependents,  normal  tax  before  tax  credit  and  tax  credit  of  25  per  cent  of  tax  on 
earned  net  income — -Data  estimated,  based  on  sample 

[Income  returned  for  the  calendar  year  ended  Dec.  31,  1928.    Fiscal  and  fractional  (part  year)  returns 

are  included.    See  p.  1] 


Income  classes 


Under  .$1,0002 , 

Under  $1,000 

$1,000  under  $2,000  2 
$1,000  under  $2,000.. 
$2,000  under  $3,0002 
$2,000  under  $3,000.. 
$3,000  under  $4,000  2 
$3,000  under  $4,000.. 
$4,000  under  $5,000  2 
$4,000  under  $5,000.. 

Total 

Nontaxable  2 

Taxable 


Number  of 
returns 


23,  976 
6,994 
276,  027 
460, 953 
201,  491 
398,  982 
257,  501 
179,719 

83,  597 
182,  458 


2,  071, 


842,  592 
1,  229,  106 


Net  income ' 


$14, 
3, 
444, 
801, 
491, 
946, 
911, 
636, 
361, 
812, 


755,  238 
776,  691 
906,  710 
924,  163 
238, 194 
956,  819 
065,  215 
883,  299 
268.  432 
891,  379 


Tax  after  tax  credits 


Net  tax 


$33,  358 


1,  364,  294 
'3,"675,'"356" 


2,  359, 058 
2,"225,'637 


5,  425,  666,  140       9,  657,  697 


2,  223,  233,  789 

3,  202, 432,  351 


9,  657, 697 


Average 
net  tax 
per  re- 
turn 


2.96 
"9."2i" 


13.13 
12.20 


7.86 


Average 
rate  of 

tax  on  net 
income 


Per  cent 


0.88 
'".'17 


.30 


Income  classes 


Personal  ex- 
emption and 
credit  for 
dependents 


Tax  before  tax  credits 


Normal  tax 


25  per  cent 

of  tax  on 

earned  net 

income 


Under  $1,0002 

Under  $1,000- 

$1,000  under  $2,000  2 
$1,000  under  $2,000.. 
$2,000  under  $3,000  2 
$2,000  under  $3,000.. 
$3,000  under  $4,0002 
$3,000  under  $4,000.. 
$4,000  under  $5,000  2 
$4,000  under  $5,000.. 

Total 

Nontaxable ' 

Taxable 


$48,  678,  335 
863,  521 
708,  733,  327 
684,  222,  386 
721,  330,  770 
607, 856,  618 
1,  028,  337, 300 
408,  516,  508 
373,  807,  776 
596,  755,  870 


$44, 480 


$11, 122- 


1, 819,  058 
'4,'966,'468' 


454,  764 
'i,"225,"ii8 


3, 145, 408 
'2,'967,'5i3' 


786, 350 
"74i,'876 


5,179,102.411 


12,  876,  927 


3,  219,  230 


2,  880,  887,  508 
2,  298,  214,  903 


12,  876, 927 


3,  219,  230 


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. 

Individual  returns.  Form  IO4O,  net  income  less  than  $5,000 — Distribution  of  income 
by  sources  of  income,  general  deductions  and  net  income,  by  income  classes — 
Data  tabulated  from  returns,  not  estimated 

[Income  returned  for  the  calendar  year  ended  Dec.  31,  1928.    Fiscal  and  fractional  (part  year)  returns 

are  included.    See  p.  1] 


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  as- 
sets held 
more  than 
2  years 

Rents  and 
royalties 

Interest 

and  other 

income 

Under  $1,000..  .. 

$26,  825, 905 
82,415,629 
158,  507,  803 
304,  047,  500 
420, 498,  245 

$41,  772,  346 
174,  436,  478 
340, 942,  805 
469,  643, 166 
386,  202,  924 

$5, 008, 481 
15, 197,  698 
31,  667, 079 
60, 103, 057 
75,419,400 

$9,  336, 078 
18, 467,  268 
32,  583, 162 
48,  959, 867 
60, 654,  952 

$33, 482, 401 
73,  366,  645 
105,  540,  881 
124, 037, 496 
97,  212, 485 

$20,  563,  314 
39,  077,  42J 
60,  886, 085 
78,  925,  C39 
84,  563,  463 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $4,000 

$4,000  under  $5,000 

Total-   

992,  295, 082 

1, 412,  997,  719 

187, 395,  715 

170, 001, 327 

433,  639, 908 

284, 015, 324 

STATISTICS  OF  INCOME 


23 


Individual  returns.  Form  1040,  net  income  less  than  $5,000 — Distribution  of  income 
by  sources  of  income,  general  deductions  and  net  income,  by  income  classes — 
Data  tabulated  from  returns,  not  estimated — Continued 


Dividends 
on  stock  of 
domestic 
corpora- 
tions 

Fiduciary 

Total  income 

General  deductions 

Income  classes 

Miscella- 
neous 

Net  loss 
from  sale 
of  real 
estate, 
stocks, 
bonds, 
etc.,  other 
than  net 
loss  from 
sale  of  as- 
sets held 
more  than 
2  years 

Contribu- 
tions 

Net  in- 
come 

Under  $1,000 

$1,000  under  $2,000, 
$2,000  under  .$3,000. 
$3,000  under  $4,000. 
$4,000  under  $5,000. 

$15,  575,  031 
22,  941,  979 
37,  236,  486 
50,  634,  457 
66,  352,  992 

$2,110,251 
4,  666,  766 
8,  046,  977 
11,368,857 
13,  048, 846 

$154,  673,  807 

430,  569,  886 

775,411,278 

1,147,719,439 

1,  203,  953,  307 

$97,  821,  341 
135,  540,  304 
162, 184,  270 
192,  339,  810 
178,  612,  653 

$7,  322, 386 
7,  608,  321 

7,  959,  061 

8,  628, 930 
7,  801,  531 

$3,  526,  785 
7,420,197 
12,  562, 017 
17,  648, 302 
20,  652, 109 

$46, 003,  295 
280, 001, 064 
592,  705,  930 
929,  102,  397 
996,  887, 014 

Total 

192,  740, 945 

39, 241, 697 

3,  712, 327,  717 

766, 498, 378  '39, 320, 229 

61,809,410 

2,844,699,700 

Individual  returns,  Form  IO4OA,  net  income  less  than  $5,000 — Distribution  of 
income  by  sources  of  income,  general  deductions,  and  net  income,  by  income 
classes — data  estimated  based  on  sample 

[Income  returned  for  the  calendar  year  ended  Dec.  31,  1928.    Fiscal  and  fractional  (part  year)  returns  are 

included.    See  p.  1] 


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 

Rents  and 
royalties 

Interest  and 
other  in- 
come 

Under  $1,000 

$20, 226,  328 
1, 185, 456,  575 
1,  270, 010, 147 
1,  373,  709,  753 
1, 012,  346, 972 

$1,  758,  625 
8, 078,  734 
14,  617,  242 
19,  676,  224 
14,  571, 839 

$1,  774, 907 
18,901,717 
33,  038, 926 
58,  656, 010 
46,  430, 473 

$568,  738 
5,  542, 864 
14, 188, 866 
19,  073,  691 
18,  209,  515 

$3,  270, 398 
19, 488,  619 
27,  494,  938 
27,  671, 850 
15,581,854 

$8, 887, 379 

$1,000  under  $2,000. 

$2,000  under  $3,000 

$3,000  under  $4,000 

$4,000  under  $5,000 

77, 059,  767 
129,884,006 
118,941,761 

98, 780, 900 

Total 

4, 861,  749,  775 

58,  702,  664 

158, 802, 033 

57,  583,  672 

93,  507,  659 

433,  553, 813 

Dividends 
on  stock 

of  domestic 
corpora- 
tions 

Fiduciary 

Total  income 

General  deductions 

Income  classes 

Miscella- 
neous 

Net  loss 

from  sale 

of  real 

estate, 

stocks, 

bonds,  etc., 

other  than 

net  loss 

from  sale 

of  assets 

held  more 

than  2 

years 

Contribu- 
tions 

Net  income 

Under  $1,000 

$1,000  under  $2,000. 
.$2,000  under  .$3,000. 
$3,000  under  $4,000. 
$4,000  under  $5,000. 

$2,  .564,  617 
15,  976, 447 
38,211,314 
47,  005,  644 
44,  565,  283 

.$623,318 
6, 954,  801 
11,271,372 
12,  520,  734 
8,  497, 326 

$39,  674, 308 
1, 337,  459,  524 
1,538,716,811 
1,  677,  255,  667 
1,  258,  984, 162 

$20,  112, 154  '  $243,  736 
68, 177,  575  )     825,  734 
80,020,801  ]     418,724 

107,476,431       701,789 
67,  926,  344       367,  531 

$786, 489 
21,  625,  342 
20,  082, 273 
21, 128, 933 
16,  530,  476 

$18,  531,  929 
1,  246, 830, 873 
1, 438, 195,  013 
1,  547,  948,  514 
1,174,159,811 

Total 

148, 323, 305 

39, 867,  551    5, 852, 090,  472 

343,713,305   2,557,514 

80, 153,  513 

5, 425,  666, 140 

24 


STATISTICS  OF  INCOME 


Tabulations  of  special  items,  covering  the  income  from  business  and 
the  size  of  income  from  specific  sources,  which  in  preceding  years  were 
confined  to  returns  of  net  income  of  $5,000  and  over,  were  extended 
for  1928  to  include  all  1040  returns — that  is,  net  income  under  $5,000 
made  on  Form  1040  as  well  as  the  net  income  over  $5,000.  These 
tables  are  included  with  the  tables  in  their  respective  sections  of  the 
report,  for  individual  income  from  business  on  pages  14-16  and  for 
the  size  of  individual  income  from  specific  sources  on  pages  11-13. 

INDIVIDUAL  INCOME-TAX  RETURNS,  FORM  1040,  SHOWING  NO  NET  INCOME 

As  noted  on  page  2,  the  general  tables  in  the  Statistics  of  Income 
volumes  do  not  include  data  for  returns  which  show  no  net  income. 
Such  returns  are  filed  in  accordance  with  the  statutory  requirements 
that  every  individual  with  gross  income  of  $5,000  and  over  file  an 
income-tax  return  irrespective  of  the  size  of  the  net  income.  In 
preceding  years  no  tabulation  whatever  was  made  from  such  returns. 
As  a  result  of  the  special  tabulation  of  all  1040  returns  for  1928,  a 
separate  tabulation  was  made  of  1040  returns  with  no  net  income,, 
which  is  shown  below.  These  data  as  in  previous  years  are  not 
included  in  the  general  tables. 

Individual  returns,  Form  IO4O,  no  net  income,  showing  number  of  returns,  sources 

of  income,  and  deductions 


Number  of  returns. 


72,82» 


Distribution 


Amount 


Wages  and  salaries 

Business — - - 

Partnersiiips- 

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 

Interest  and  other  income 

Interest  on  Government  obligations  not  wholly  exempt  from  tax 

Dividends  on  stock  of  domestic  corporations 

Fiduciary 

Total  income 


Taxes  paid  other  than  income  tax 

Contributions 

Net  loss  from  sale  of  real  estate,  stocks,  and  bonds  other  than  net  loss  from  sale  of  assets  held 

more  than  2  years_ 

Miscellaneous  deductions 


Total  deductions. 
Deficit 


$82, 192, 94a 
32,811,434 
16,631,405. 

53,584,219 
273,  659 
67,071,213 
59,  760,  209 
1,763,394 
88,  983,  529- 
17,  .576,  508 


420,648,5)3 


125,989,559 
8, 464,  572 


144,  560, 831 
640,  846, 923 


919,861,885 


499,  213,  372 


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  by  the 
individual  copartners  according  to  their  shares,  whether  distributed 
or  not.  A  special  return  of  information  concerning  income  is,  how- 
ever, required  from  partnerships. 

The  number  of  partnership  returns  filed  for  1917-1928,  inclusive,. 
is  as  follows: 


Year —  Number 

1917 31,701 

1918 100,728 

1919 175,898 

1920 240,767 

1921 259,359 

1922 287,959 


Year —  Number 

1923 304,996 

1924 321,158 

1925 309,414 

1926 295,425 

1927 282,841 

1928 272,127 


STATISTICS  OF  INCOME  25 

CORPORATION    INCOME-TAX    RETURNS 

The  income-tax  returns  filed  by  corporations  for  1928  numbered 
495,892,  as  against  475,031  for  the  calendar  year  1927.  Of  the  total 
number  of  returns  for  1928,  268,783  were  filed  by  corporations 
reporting  net  income,  174,828  by  active  corporations  reporting  no  net 
income,  and  52,281  by  inactive  corporations  reporting  no  net  income. 
The  returns  filed  included  9,300  consolidated  returns  for  groups  of 
affiliated  corporations,  of  which  5,870  returns  showed  net  income  and 
3,430  showed  no  net  income.  The  aggregate  net  income  of  all  corpo- 
rations reporting  net  income  was  $10,617,741,157  and  the  tax  Kabihty 
was  $1,184,142,142.  The  aggregate  net  income  of  corporations  filing 
consolidated  returns  was  $5,060,379,870  and  the  tax  liability  was 
$591,382,299. _ 

The  Statistics  of  Income  for  1928  includes  for  the  first  time  a  com- 
plete separate  tabulation  of  returns  filed  for  fiscal  years  (not  ending 
December)  and  for  fractional  (part)  years.  (See  pp.  19-24.)  Thus  it 
is  possible  for  the  first  time  to  segregate  data  for  calendar-year  ac- 
counting periods  and  for  other  accounting  periods.  In  addition,  for 
the  first  time,  a  special  tabulation  of  data  from  consolidated  returns 
makes  it  possible  to  appraise  their  significance.  (See  pp.  33-35.)  Con- 
solidated returns  represent  the  combined  return  of  affiliated  corpora- 
tions filing  under  the  provisions  of  the  income  tax  law,  which  author- 
izes such  groups  of  corporations  to  submit  a  consolidated  income-tax 
return  of  the  combined  income,  deductions,  and  tax  for  the  affiliated 
concerns. 

DISTRIBUTION,     BY     INDUSTRIAL     GROUPS,     OF     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  "Corpo- 
rations reporting  net  income,"  "Corporations  reporting  no  net 
income,"  and  "Inactive  corporations — no  income  data  reported." 
Basic  Table  12  (p.  314)  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, 
stock  and  bond  brokers,"  etc.,  allowances  should  be  made  for  the  two 
special  deductions  from  gross  income  permitted  life  insurance  com- 
panies. These  special  deductions,  totaling  $517,000,000,  represent 
(1)  4  per  cent  of  the  mean  of  the  reserve  funds  and  (2)  2  per  cent  of 
the  reserve  held  for  deferred  dividends.  (See  pars.  (2)  and  (4)  of 
subdivision  (a)  of  section  203  of  the  revenue  act  of  1928.  See  also 
T.  D.  4231.) 

These  special  deductions  for  life  insurance  companies  in  basic 
Tables  14  and  15  (pp.  318-333)  are  included  in  "miscellaneous  de- 
ductions" under  "statutory  deductions." 


26 


STATISTICS  OF  INCOME 


Corporation  returns,  distributed  by  major  industrial  groups  and  by  corporations 
reporting  net  income  and  no  net  income,  showing  number  of  returns  and  per  cent 
of  total,  gross  income,  deductions,  net  income  or  deficit,  net  loss  for  prior  years, 
and  income  tax;  also  inactive  corporations  reporting  no  income  data,  calendar 
year  1928  ' 


Industrial  groups 


Total 
number 
of  returns 


Corporations  reporting  net  income 


Number 
of  returns 


Per  cent 

of  total 

reporting 


Gross  income  2 


Deductions 


Agriculture  and  related  industries 

Mining  and  quarrying 

Manufacturing: 

Food  products,  beverages,  and  to- 
bacco  

Textiles  and  textile  products 

Leather  and  leather  products 

Rubber  and  related  products 

Lumber  and  wood  products 

Paper,  pul]),  and  products,. 

Printing  and  publishing 

Chemicals  and  allied  substances... 

Stone,  clay,  and  glass  products 

Metal  and  metal  products 

All  other  manufacturing  industries . 

Total  manufacturing. 

Construction 

Transportation  and  other  public  utili- 
ties  

Trade 

Service — professional,  amusements, 
hotels,  etc 

Finance — banking,  insurance,  real  estate 
and  holding  companies,  stock  and 
bond  brokers,  etc 

Nature  of  business  not  given 

Grand  total 


10, 265 

18,  793 


4,504 
5,183 


43.88 

27.58 


$636, 640,  548 
2,  501, 468, 484 


$556, 164, 068 
2, 168, 789,  763 


15, 404 

14,  508 

2,440 

723 

7,947 
2,093 
11,127 
7,501 

4,  852 
20, 695 
8,487 


9,082 
8,076 
1,362 
349 
4,290 
1,345 
7,070 
4,231 
2,676 
12,  252 
4,274 


58.96 
55.67 
55.82 
48.27 
53.98 
64.26 
63.54 
56.41 
55.15 
59  20 
50.36 


12,  732, 
5,  702, 

1,  325. 
932, 

2,  052, 

1,  374, 

2,  329, 
8,  772, 
1,  394, 

18, 847, 
1,  993, 


301,  753 
986, 155 
306,  342 
047,  622 
903, 133 
721,  684 
669,  702 
465,  670 
910, 106 
895,617 
751, 091 


95,777  I   55,007 


57.43 


57, 458, 958, 875 


18,  770 

23,  662 
129,  766 

36, 829 


145, 433 
16,  597 


495, 892 


10, 179 

13, 882 
79,  745 

19, 008 


80,  315 
960 


54.23 


58.67 
61.45 


51.61 


55.23 

5.78 


2,  317, 186,  317 

14,  263, 775,  359 
34, 824, 463,  650 

2,  784, 160,  561 


14, 476,  370,  262 
26,411,195 


268,  783 


54.20 


129,  289, 435,  251 


12, 092, 
5, 351, 
1,  247, 
887, 
1,  910, 
1,  256, 
2, 086, 
7,  924, 
1,  222, 

16,  937, 
1,  797, 


531,  586 
135,  563 
881, 067 
403, 091 
706, 475 
132, 174 
019,  740 
331, 168 
903,  252 
892,  082 
752, 193 


52,  714, 697,  391 


2, 146,  2s0, 436 

12, 450,  687,  810 
33,  577,  601,  549 

2,  529,  974, 485 


3  12,  505, 027, 636 
22, 470,  956 


118,671,694,094 


Corporations  reporting  net  income— Continued 

Industrial  groups 

Net  income 

Net  loss  for 
prior  year 

Income  tax 

Per  cent 

of  total 

tax 

Amount 

Per  cent 
of  net 
income 

Agriculture  and  related  industries 

Mining  and  quarrying 

$80,476,480 
332,  678,  721 

$5, 431,  359 
19, 151, 653 

$8,  216, 675 
36, 751, 194 

10.21 
11.05 

0.69 
3.10 

Manufacturing: 

Food  products,  beverages,  and  to- 
bacco   

639,  770, 167 
351, 849,  592 
77,  425,  275 
44, 644,  531 
142, 196, 658 
118,  ,589,510 
243,  649,  962 
848, 12r),  502 
172, 006, 854 
1,  910, 003,  535 
195,  998, 898 

16, 969,  756 

13,  748, 454 
1,  732, 849 
1, 399,  991 
8, 407,  881 
1,  985, 323 
4,  560, 170 

14, 826,  214 
3,402,894 

42, 463,  537 
7,  814, 146 

■    72,939,438 
39,355,411 
8,892,440 
5, 149,  327 
15,  210,  319 
13,  768, 110 
27,309,811 
99,001,700 
19,  770, 019 
221, 838,  435 
21,701,600 

11.40 
11.19 
11.49 
11.53 
10.70 
11  61 
11.21 
11.67 
11.49 
11.61 
11.07 

6.16 

Textiles  and  textile  products 

Leather  and  leather  products 

Rubber  and  related  products. 

Lumber  and  wood  products 

Paper,  pulp,  and  products... 

3.32 
.75 
.44 
1.28 
1.16 

Printing  and  publishing . 

2.31 

Chemicals  and  allied  substances... 

Stone,  clay,  and  glass  products 

Metal  and  metal  products 

8.36 

1.67 

18.74 

All  other  manufacturing  industries . 

1.83 

Total  manufacturing 

4,  744,  261, 484 

117  311    215 

544,  936, 610 

11.49 

46.02 

Construction 

170, 905,  881 

1, 813, 087,  549 
1,  246, 862,  101 

254, 186, 076 

1,  971,  342, 626 
3,  940,  239 

10,882,910 

29, 108,  711 
42, 137,  224 

13,  632,  257 

63,311,217 
179, 630 

17, 175, 226 

211,681.433 
126,332,363 

25, 501, 395 

213,  238, 072 
309, 174 

10.05 

11  68 
10.13 

10.03 

10.82 

7.85 

1.45 

Transportation  and  other  public  utili- 
ties  

17.88 

Trade 

10.67 

Service— professional,       amusements, 
hotels,  etc . 

2.15 

Finance— banking,     insurance,     real 
estate  and  holding  companies,  stock 
and  bond  brokers,  etc        .  . 

18.01 

Nature  of  business  not  given 

.03 

Grand  total 

10,  617,  741, 157  1  301. 146. 176  1  1.  184.  142.  142 

11.15 

100. 00 

,  -.-, 

>  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  goo.ls 
sold. 

'  ^Includes  special  nonexpense  deductions  of  life  insurance  companies.    (See  p.  25.) 


STATISTICS  OF  INCOME 


27 


Corporation  returns,  distributed  by  major  industrial  groups  and  by  corporations 
reporting  net  income  and  no  net  income,  showing  number  of  returns  and  per  cent 
of  total,  gross  incorne,  deductions,  net  income  or  deficit,  net  loss  for  prior  years, 
and  income  tax;  also  inactive  corporations  reporting  no  income  data,  calendar 
year  1928 — Continued 


Corporations  reporting  no  net  income 

Inactive  corpora- 
tions— no  income 
data  reported 

Industrial  groups 

Number 
of  returns 

Per 
cent  of 
total  re- 
porting 

Gross  income  2 

Deductions 

Deficit 

Number 
of  returns 

Per 
cent 

Agriculture    and    re- 
lated industries 

Mining  and  quarry- 

4,679 
7,750 

45.58 
41.24 

$188,  503, 412 
1,087,744,849 

$238,595,464 
1,  295, 160,  594 

$50,092,052 
207, 415,  745 

1,082 
5,860 

10.54 
31.18 

Manufacturing: 
Food     products, 
beverages,  and 
tobacco      

5,S86 
6,098 
1,015 

331 
3,367 

678 
3,703 
2,820 
1,933 
7,479 

3,556 

36.26 
42.03 
41.60 
45.78 
42.37 
32.39 
33.28 
37.59 
39.84 
36.14 

41.90 

1,516,525,820 
2, 134, 380, 347 
396,  514, 268 
454, 121, 683 
789,281,339 
352, 795, 894 
350,  275, 071 
778,  525, 650 
259, 910, 841 
2,326,046,807 

455,  591, 781 

1,  596, 491, 024 

2,  290, 108,  943 
424,  552, 232 
500, 108, 899 
860,  774,  242 
367, 754, 840 
384, 378, 867 
838. 314,  904 
292, 428,  769 

2,  581, 021, 391 

511,  770,  532 

79, 965, 204 
155, 728,  596 
28, 037, 964 
45, 987, 216 
71,492,903 
14, 958, 946 
34, 103,  796 
59,  789,  254 
32,517,928 
254, 974,  584 

56, 178, 751 

736 

334 

63 

43 

290 

70 

354 

450 

243 

964 

057 

4.78 
2.30 
2.58 
5.95 
3.65 
3.35 
3.18 
6.00 
5.01 
4.66 

7.74 

Textiles  and  tex- 
tile products 

Leather  and  leath- 
er products 

Rubber   and   re- 
lated products.. 

Lumber     and 
wood  products. - 

Paper,  pulp,  and 
products. 

Printing  and  pub- 
lishing.   

Chemicals  and  al- 
lied substances. 

Stone,  clay,  and 
glass  products . . 

Metal  and  metal 
products 

All  other  manu- 
facturing indus- 
tries   

Total  manufac- 
turing  

36,  566 

38.18 

9, 813, 969,  501 

10,  647,  704, 643 

833,  735, 142 

4,204 

4.39 

Construction 

7,117 

7,422 
46,  C02 

14,  518 

48, 824 
1,  350 

37.92 

31.37 
35.91 

39.42 
33.57 

661, 088, 717 

1,  538, 134,  780 
8, 379,  620, 447 

1, 043, 450, 492 
5.  2S1 .  321 .  7S2 

732, 457, 825 

1,711,304,554 
8,  735, 134, 818 

1, 170, 159, 805 

3  5,797,520,780 
28,  558,  345 

71, 369, 108 

173, 169,  774 
355,  514, 371 

126,709,313 

566, 198,  998 
6,  919,  745 

1,474 

2,358 
3,419 

3,303 

16, 294 
14,287 

7.85 

9.96 
2.64 

8.97 

11.20 
86.08 

Transportation    and 
other  public  utili- 
ties  

Trade . 

Service— professional, 
amusements,  hotels, 
etc 

Finance— banking, 
insurance,   real 
estate  and  holding 
companies,      stock 
and  bond  brokers, 
etc 

Nature    of    business 
not  given 

8.  14           21,  638, 600 

Grand  total 

174,828 

35.26  ,27, 965, 472,  £80 

30,  356,  596, 828 

2, 391, 124,  248 

52, 281 

10.54 

'  Gross  income  corresponds  to  total  income  as  reported  on  the  face  of  the  return  plus  the  cost  of  goods  sold. 
3  Includes  special  nonexpense  deductions  of  life  insurance  companies.    (See  p.  25). 

NET  LOSS  FOR  PRIOR  YEAR  (CORPORATION  RETURNS) 

The  net  loss  during  a  given  taxable  year  in  a  trade  or  business 
regularly  carried  on  by  the  taxpayer,  as  specifically  defined  in  the 
revenue  act  of  1921  and  subsequent  acts,  is  allowed  as  a  deduction  in 
computing  the  net  income  of  the  taxpayer  for  the  two  succeeding 
taxable  years.  If  such  net  loss  is  in  excess  of  the  net  income  (com- 
puted 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. 
107095—30 3 


28 


STATISTICS  OF  INCOME 


These  excess  net  losses  being  of  prior  origin  are,  therefore,  not 
inchided  in  the  current  year  deductions  in  arriving  at  the  net  income 
figure.  Only  the  reported  "net  loss  for  prior  year"  which  is  taken  as 
a  deduction  is  tabulated ;  the  excess  loss  carried  to  subsequent  years  is 
not  tabulated. 

"Net  loss  for  prior  year"  reported  and  effective  as  a  deduction  in 
determining  net  income  in  the  corporation  returns  filed  for  the 
calendar  years  1922  to  1928,  inclusive,  and  fiscal  year  returns  to 
June  30  of  the  succeeding  year  (see  p.  1)  is  given  below: 


Return  for  vear —  Amount 

1922 $501,780,287 

1923 578,307,088 

1924 219,727,166 

1925 243,078,565 


Return  for  year —  Amount 

1926 $235,851,012 

1927 244,293,375 

1928 301,146,176 


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 
$3,000  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 
$25,360,  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  $3,000.  The  revenue  act  of  1928  increased  the  credit  from 
$2,000  to  $3,000,  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  1928,  are  shown  below: 

Net  income $10,  617,  741,  157 

Net  income  not  subject  to  tax: 

Net  loss  for  prior  year $301,  146,  176 

Specific  credit  of  $3,000  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  $25,360  (esti- 
mated on  the  basis  of  capitalizing  tax 
liability) i  460,  839,  192 


Estimated  total  of  net  income  not  subject  to  tax. 


761,  985,  368 


Estimated  net  income  subject  to  tax  (estimated  on  the 

basis  of  capitalizing  tax  liability) 9,  855,  755,  789 


INCOME  AND   PROFITS   TAXES   PAID   BY   CORPORATIONS   TO   FOREIGN 
COUNTRIES    OR    POSSESSIONS    OF    THE    UNITED    STATES 

The  amounts  reported  by  corporations  for  income  and  profits 
taxes  paid  foreign  countries  or  possessions  of  the  United  States  are 
shown  below  for  the  years  1925-1928,  inclusive.    These  amounts  are 

1  These  figures  were  obtained  by  capitalizing  the  tax  liability  of  $1,184,142,142  partly  on  the  basis  of  the 
12  per  cent  rate  and  partly  on  the  basis  of  the  13]^  per  cent  rate.  Of  this  tax  liability  $.')f),396,528,  shown  in 
fiscal  year  returns  with  soine  income  in  the  calendar  year  1927,  was  capitalized  on  a  combination  of  a  13H  per 
cent  base  and  a  12  per  cent  base,  in  proportion  to  the  distribution  of  income  over  the  calendar  years  1927 
and  1928,  and  $22,910,507,  representing  the  income  tax  on  part  year  returns,  was  capitalized  on  a  12  percent 
base  on  the  assumption  that  practically  all  of  the  part  year  returns  covered  a  period  during  1928.  The 
remainder,  $1,104,835,047,  was  capitalized  on  the  12  per  cent  basis.  By  this  process  of  capitalization 
$9,855,755,789  was  obtained.  Then  by  subtracting  $9,855,755,789  from  the  difference  between  $10,617,741,157 
and  $301,146,170,  the  specific  credit  item  of  $460,839,192  was  derived. 


STATISTICS  OF  INCOME 


29 


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 — -  Amount 

1925 $20,  139,  995 

1926 21,  653,  994 

1927 24,  236,  955 

1928 - 32,  487,  634 

DIVIDEND    DISTRIBUTION 

The  amount  of  cash  and  stock  dividends  paid  to  shareholders  on 
the  capital  stock  of  domestic  corporations,  as  reported  in  the  corpora- 
tion income-tax  returns  for  1928,  is  shown  by  States  and  Territories 
in  basic  Table  13  (p.  317)  and  by  industrial  divisions  in  basic  Table  14 
(pp.  318-328).  A  presentation  of  the  aggregate  amounts  of  dividends 
distributed  for  the  years  1922  to  1928,  inclusive,  for  all  corporations, 
is  given  below: 

Cash  and  stock  dividends  paid  by  corporations  other  than  life  insurance  companies', 

by  years 


Year 

Aggregate 

Corporations  reporting  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 

$3,  436,  715, 104 
4, 169, 117,  678 
4, 338,  822,  858 
5, 189,  474,  507 
5,  945,  292,  657 
6,423,176.206 
7,  073,  723,  451 

$3,  348,  049,  865 
891,  285,  583 
510,  525,  809 
544,  431.  367 
757,  649,  610 
702,  501,  245 
550, 128, 426 

$3,  182, 869,  985 
3,  820,  619,  642 

3,  994,  990,  754 

4,  817,  301,  320 

5,  530,  210.  586 
5,785,475,573 

6,  .585, 169, 181 

$3, 166,  915,  574 
787, 167, 102 
466.  820, 095 
502, 489,  520 
716,  219,  451 
642, 177,  901 
509, 852, 997 

$253,845,119 
348, 498, 036 
343.  832, 101 
372, 173, 187 
415,  082.  071 
637,  700,  633 
488.  554.  270 

$181, 134,  291 

1923 

104,118,481 
43,  705,  714 

1924 

1925 

41,941,847 

1926 

41, 430, 159 

192',  1 

60.  323,  344 

1928 

40.  275,  429 

'  Corrected  figures. 

COMPILED      RECEIPTS      AND      STATUTORY      DEDUCTIONS      (CORPORATION 

RETURNS) 

An  income  statement  showing  an  analysis  of  compiled  receipts 
and  statutory  deductions  shown  on  corporation  income-tax  returns 
is  presented  in  basic  Table  14  (pp.  318-328).  Compiled  receipts  consist 
of  reported  taxable  income  (gross  sales,  and  net  profits  from  opera- 
tions other  than  the  amounts  reported  as  gross  sales,  interest  received, 
net  profits  from  the  sale  of  capital  assets,  and  other  items  of  taxable 
income  grouped  as  "miscellaneous")  and  nontaxable  income  items  of 
major  importance  (dividends  on  capital  stock  of  domestic  corpora- 
tions, and  interest  on  Federal,  State,  and  municipal  bonds).  Statu- 
tory deductions  consist  of  such  items  as  cost  of  goods  sold,  interest 
paid,  taxes  paid  (other  than  the  income  and  profits  taxes),  bad  debts, 
depreciation,  and  depletion,  together  with  miscellaneous  additional 
items. ^ 

This  basic  table  also  shows  the  compiled  net  profit  (or  compiled 
net  deficit),  statutory  net  income,  total  income  tax,  and  compiled 
net  profit  after  deducting  tax.     Compiled  net  profit  is  the  excess  of 

2  For  captions  under  which  receipts  and  deductions  are  returned  by  corporations,  see  Form  1120. 


30 


STATISTICS  OF  IXCOME 


compiled  receipts  over  statutory  deductions,  and  compiled  net 
deficit  is  the  excess  of  statutory  deductions  over  compiled  receipts. 

Part  1  of  tliis  basic  table  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  330-333,  shows  for 
all  corporations  the  income  and  deduction  items  expressed  in  percent- 
ages of  such  total  receipts  as  are  compiled. 

For  all  corporations,  compiled  net  profits  were  reported  at  SIO,- 
•736,745,731  for  192S,  as  compared  to  S8,669,046,354  for  1927— an 
increase  of  about  24  per  cent.  Corporations  reporting  net  income 
showed  compiled  net  profits  of  812,700.843,600  for  1928,  as  compared 
to  $10,694,149,273  for  1927.  Corporations  reporting  no  net  income 
showed  compiled  net  deficits  of  §1,964,097.869,  as  compared  to 
S2,025,102,919  for  1927. 

REVISED  ITEMS  IX  IXCOME  STATEMEXT  OF  COMPILED  RECEIPTS  AXD 
STATUTORY  DEDUCTIOXS,  CORPORATIOX  RETURXS,  STATISTICS  OF 
IXCOME    FOR    1927 

In  the  Statistics  of  Income  for  1927.  in  Table  14,  "Income  state- 
ment showing  analysis  of  compiled  receipts  and  statutory  deductions; 
also  net  profit  (or  deficit),  net  income,  tax,  and  net  profit  after  deduct- 
ing tax,  distributed  by  major  industrial  groups,"  certain  items  were 
incorrectly  presented,  and  the  revised  figures,  together  with  the  original 
figures,  are  shown  on  page  329. 

CORPORATIOX    RETURXS,    DISTRIBUTIOX    BY    SIZE    OF    XET    IXCOME    AXD 

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.  375-379)  shows  the  returns  distrib- 
uted by  size  of  net  income  and  deficit,  by  industrial  divisions. 

Number  of  returns,  amount  of  net  income  and  of  tax  for  all  corporations,  distributed 
by  size  of  net  income  and  deficit 


Size  of  net  income 


Xumber 
lof  returns 

showing 

net 
i  income 


Per  cent    "^™^*i^e  °^*    ^^^  ^°*    Amount  of  tax  i  Per  cent 


Under  $1,000 68,466 

Sl.OOO  under  52,000 .-'  42.161 

$2,000  under  53,000 ,  35,930 

SS.OJO  under  54,000 19,392 

$4,000  under  §5,000 '  11,811 

$5,000  under  510,000 1  29,876 

$10,000  under  $15,000 13,707 

$15,000  under  5-20,000 1  8,268 

$20,000  under  .525,000 ,  6,953 

$25,000  under  550,000 12,480 

$50,000  under  $100,000 8,734 

8100,000  under  $250,000 ,  6,194 

$250,000  under  $500,000 1  2,267 

$500,000  under  51,000,000 |  1,286 

$1,000,000  under  $5,000,000 1,029 

$5,000,000  and  over I  229 

Total  for  returns  showing 

net  income 268,783 


25.47 

$28,  667,  760 

0.27 

$7, 187 

0.001 

15.69 

62.  624,  798 

.59 

22,393 

.002 

13.37 

90,128,066 

.85  ' 

43,233 

.004 

7.22 

66.  724, 327 

.63 

942,161 

.079 

4.39 

52, 757, 599 

.50 

1,  821, 152 

.154 

11.11 

211, 526,  272 

1.99 

12,  749, 22S 

1.08 

5.10 

168, 261,  530 

1.58 

13, 539, 265 

1.14 

3.08 

143, 246, 122 

1.35 

12,934,116 

1.09 

2.59 

156,097,554 

1.47 

15, 253, 905 

1.29 

4.64 

445, 894, 631 

4.20 

49, 250, 105 

4.16 

3.25 

609, 179, 215 

5.73 

69, 059, 120 

5.83 

2.30 

959,922,545 

9.04 

110,133,843 

9.30 

.84 

794, 020, 678 

7.48 

91, 943, 555 

7.76 

.48 

898, 405, 169 

8.46 

105,100,458 

8.88 

.38 

2,119,925,678 

19.97 

247,315,472 

20.89 

.09 

3,  SIO,  359,  213 

35.89 

454,026,949 

38.34 

100.00     10,617,741,157         100.00     1,184,142.142 


100.00 


STATISTICS  OF  INCOME 


31 


Number  of  returns,  amount  of  net  income  and  of  tax  for  all  corporations,  distributed 
by  size  of  net  income  and  deficit — Continued 


Size  of  deficit 


Under  $1,000 

$1,000  under  $2,000 

$2,000  under  S3,000 

$3,000  under  $4,000 

$4,000  under  $5,000.. 

$5,000  under  $10,000 

$10,000  under  $15,000 

$15,000  under  $20,000 

$20,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $250,000 

$250,000  under  $500,000 

$500,000  under  $1,000,000 

$1,000,000  under  $5,000,000 

$5,000,000  and  over 

Total  for  returns  showing  deficit 

Inactive  corporations,  no  income  data  reported 


Number  of 

returns      p  ^ 

showing  no    ^<^r  ceni 
net  income 


54,633 
24,811 
16,  576 
11,907 

8,827 

23, 457 

10,424 

5,789 

3,619 

7.707 

3,990 

2,048 

557 

287 

186 

10 


52,281 


31.25 

14.19 

9.48 

6.81 

5.05 

13.42 

5.96 

3.31 

2.07 

4.41 

2.28 

1.17 

.32 

.16 

.11 

.01 


174,828         100.00 


Amount  of 
deficit 


$21,901,102 
36, 402, 854 
41,173,010 
41,417,367 
39,  568, 299 
166, 745, 650 
127, 633, 647 
100, 067, 053 
80, 838, 677 
268, 262, 158 
276.902,138 
311,303,871 
193.  694,  881 
200,947,313 
342,217,717 
142,048,511 


Per  cent 


2,  391, 124,  248 


0.92 
1.52 
1.72 
1.73 
1.66 
6.97 
5.34 
4.19 
3.38 
11.22 
11.58 
13.02 
8.10 
8.40 
14.31 
5.94 


100.00 


ASSETS    AND  LIABILITIES  (CORPORATION   RETURNS) 

In  the  tables  immediately  following  are  shown,  for  384,548  corpora- 
tions out  of  495,892  filing  income-tax  returns,  a  summary  statement 
of  the  piincipal  assets  and  liabilities  as  of  December  31,  1928,  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  vari- 
ance between  the  number  of  balance  sheets  tabulated  and  the  number 
of  returns  filed  is  due  to  the  data  for  assets  and  liabilities  not  being 
reported  on  all  returns.  In  Tables  19  and  20  (pp.  380-387)  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  other^vise  distrib- 
uted are  included  in  "miscellaneous  assets"  or  "miscellaneous  liabili- 
ties."    Some  of  these  items  are — 

Miscellaneous  assets. — Investments  in  affiliated  companies;  stocks 
and  bonds  other  than  tax-exempt  obhgations;  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. 


32 


STATISTICS  OF  INCOME 


Assets  and  liabilities — Statement  prepared  from  income-tax  returns  of  corporations 
submitting  balance  sheets,  showing  major  assets  and  liabilities  as  of  December.  31, 
1928,  or  at  the  close  of  the  fiscal  year  nearest  thereto,  by  corporations  reporting  net 
income  and  no  net  income 


Assets  and  liabilities 


Aggregate 


Corporations 

reporting  net 

income 


Corporations 
reporting  no 
net  income 


Assets: 

Cash  (in  till  and  deposits  in  banks) 

Notes  receivable;  i  and  accounts  receivable  (less 
reserve  for  bad  debts) 

Inventory 

Tax-exempt  investments:  Obligations  of  States 
and  Territories  or  political  subdivisions  there- 
of; securities  issued  under  tlie  Federal  Farm 
Loan  Act  and  obligations  of  the  United  States 
or  its  possessions 

Eeal  estate,  buildings,  and  equipment  (less  de- 
preciation)   

Miscellaneous  assets,  not  distributed 

Total  assets " 

Liabilities: 

Notes  and  accounts  payable 

Bonded  debt  and  mortgages 

Miscellaneous  liabilities  not  distributed 

Capital  stock — 

Preferred 

Common 

Total  capital  stock 

Surplus 

Less  deficit 

Net  surplus - 

Total  liabilities  2 


$21, 952, 418, 960 

62,  804,  344, 933 
20,  751,  291,  561 


10, 116, 160, 404 

109, 931, 469,  720 
81,  662, 690,  980 


$18,  655, 142,  544 


52,  943, 976,  532 
16,  547,  800,  853 


8,  293, 033, 952 


85,  245, 
65, 135, 


$3,  297,  276, 416 

9, 860,  368, 401 
4,  203, 490, 708 


1,  823, 126, 452 


988, 143 
420, 927 


24,  685, 
16,  527, 


481, 677 
270,  053 


307,  218,  376,  558 


246,  821,  362, 951 


60,  397,  013, 607 


27, 437,  292, 421 
42, 943,  300,  573 
93, 950,  013,  473 


18,  317, 
32,  550, 
77,  672, 


532, 804 
804,  318 


9, 119, 
10,392 
16,  277 


403,  723 
767,  769 
209, 155 


18, 475, 459, 088 
77,  256, 127,  581 


14, 150, 
59,  714, 


912, 895 
313, 481 


4,324 
17,  541 


546, 193 
814, ICO 


95,  731,  586  669 


73, 865,  226,  376  ,  21, 866,  360,  293 


52,  069,  292,  140 
4,  913, 108,  718 


45,445, 
1, 030, 


080, 830 
170, 075 


6,  624, 
3,  882, 


211,310 
938, 643 


47, 156, 183,  422 


44, 414, 910,  755    2,  741, 272, 667 


307,  218, 376,  558 


246,821,362,951   60,397,013,607 


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

2  Less  deficit. 

Corporation  returns — Comparative  statement  showing  by  size  of  net  income  and  net 
deficit  the  number  of  corporation  income-tax  returns  filed,  and  the  number  of  balance 
sheets  tabulated 


Distribution 


Number  of 
corporation 
income-tax 
returns  filed 


Number  of 

corporation 

balance 

sheets 

tabulated 


Per  cent  of 

balance 

sheets  to 

returns  filed 


Reporting  net  income: 
Size  of  net  income^ 

Under  $5,000 

$5,000  under  $25,000 _.. 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $500,000.. 

$500,000  under  $1,000,000 

$1,000,000  under  $5,000,000 

$5,000,000  and  over 

Total  reporting  net  income 

Reporting  no  net  income: 
Size  of  deficit  — 

Under  $5,000.... 

$5,000  under  $25,000 

$25,000  under  $50,000____ 

$50,000  under  $100,000 

$100,000  under  .$,",00,000 

.$500,(100  under  $1,000,000.. 

$1,000,000  under  .$5,000,000.. 

$5,000,000  and  over. 

Total  reporting  deficit 

Inactive  corporations,  no  income  data  reported 

Grand  total 


177,760 
58,  804 
12,  480 
8,734 
8,461 
1,286 
1,029 
229 


268,  783 


116,754 

43,  289 

7,707 

3,990 

2,  605 

287 

186 

10 


174, 828 


52,  281 


148,  019 

57,  685 

12,  322 

8,617 

8,351 

1,262 

1,009 

226 


237, 491 


94,  210 

39, 151 

7,125 

3,686 

2,435 

269 

171 

10 


147, 057 


83.27 
98.09 
98.73 
98.66 
98.70 
98.13 
98.06 
98.69 


88.36 


80.69 
90.44 
92.45 
92.38 
93.47 
93.73 
91.94 
100.  00 


84.11 


495, 982 


384,  548 


77.55 


STATISTICS  OF  INCOME  33 

REVISED    ITEMS    OF    ASSETS    AND    LIABILITIES,    CORPORATION    RETURNS, 
STATISTICS    OF    INCOME    FOR    1926 

In  the  Statistics  of  Income  for  1926,  in  Table  18,  "  Assets  and  liabili- 
ties," certain  items  were  incorrectly  tabulated,  and  the  revised  figures, 
together  with  the  original  figures,  are  shown  on  page  388. 

CONSOLIDATED   INCOME-TAX   RETURNS   FOR   AFFILIATED   CORPORATIONS 

Of  the  total  number  of  corporation  income-tax  returns  for  1928, 
9,300  consolidated  income-tax  returns  were  filed  for  affiliated  cor- 
porations. Of  these,  5,870  show  net  income  aggregating  $5,060,- 
379,870.  The  number  of  consolidated  returns  filed  is  about  2  per 
cent  of  all  corporation  returns.  However,  the  net  income  reported 
in  consolidated  returns  is  more  than  47  per  cent  of  the  net  income  of 
all  corporations  reporting  net  income. 

Presented  below  are  tables  prepared  from  the  consolidated  returns, 
showing  the  returns  distributed  by  major  industrial  groups  and  by 
size  of  net  income  and  deficit.  In  interpreting  the  data  contained  in 
these  tables  it  is  essential  to  note  that  the  industrial  classification  is 
based  on  the  predominant  business  of  the  affiliated  corporations  for 
which  the  consolidated  return  is  filed.  If  it  were  possible  to  segre- 
gate the  income  of  the  subsidiary  or  affiliated  concerns,  the  data  for 
such  concerns  might  fall  in  industrial  divisions  other  than  the  ones 
in  which  they  are  here  included.  It  should  be  borne  in  mind  that 
the  consolidated  returns  are  also  included  in  the  general  tables  of 
corporation  income  throughout  this  report. 

An  income  statement  showing  an  analj^sis  of  compiled  receipts  and 
statutory  deductions  reported  on  consolidated  income-tax  returns 
is  presented  in  basic  Table  21  (pp.  390-407).^  This  basic  table 
also  shows  the  compiled  net  profits  (or  compiled  net  deficit),  statutory 
net  income,  income  tax,  and  compiled  net  profit  after  deducting  tax. 
Part  1  of  this  basic  table  shows  the  data  for  all  affiliated  corporations 
filing  consolidated  returns;  part  2,  for  all  affiliated  corporations 
showing  net  income  on  their  consolidated  returns;  and  part  3,  for 
affiliated  corporations  showing  no  net  income  on  their  consolidated 
returns. 

Affiliated  corporations  ffiing  consolidated  returns  reporting  net 
income  show  compiled  net  profits  of  $6,278,381,686  for  1928 — over 
49  per  cent  of  the  compiled  net  profits  of  corporations  ffiing  returns 
showing  net  income.  The  affiliated  corporations  filing  consolidated 
returns  reporting  no  net  income  show  compiled  net  deficits  of  $411,- 
735,950  for  1928 — approximately  21  per  cent  of  the  compiled  net 
deficits  of  corporations  filing  returns  reporting  no  net  income.  For 
all  affiliated  corporations  fifing  consolidated  returns,  compiled  net 
profits  less  compiled  net  deficits  are  $5,866,645,735  for  1928 — about 
55  per  cent  of  the  compiled  net  profits  of  all  corporations  filing  returns. 

'  See  pp.  29-30  for  definition  of  terms. 


34 


STATISTICS  OF  INCOME 


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STATISTICS  OF  INCOME 


35 


Consolidated  returns  filed  for  affiliated  corporations — distributed  by  size  of  net 
income  and  by  size  of  deficit,  showing  the  total  number  of  returns  and  the  amount 
of  net  income  or  deficit 


Distribution 


Number 
of  returns 

Amount 

315 

$143, 989 

243 

359,  267 

243 

604, 188 

189 

648,  305 

116 

522,  283 

390 

2, 844,  291 

297 

3,  669,  610 

241 

4, 179,  203 

172 

3,  885,  034 

554 

19,  980,  349 

685 

49, 366,  725 

794 

130,  020, 124 

478 

170,  031,  894 

440 

315,  2S1,  885 

533 

1, 164,  318.  843 

180 

3, 194,  523,  880 

5,870 

5,  060,  379,  870 

311 

132,  982 

146 

214, 487 

150 

373,  287 

136 

472,  301 

105 

471, 031 

350 

2,  571, 901 

222 

2,  752,  007 

172 

2,  999,  932 

153 

3, 407, 545 

458 

16,  351, 197 

412 

29,  627,  724 

431 

67,  674  558 

166 

61, 188,  803 

108 

75,  959,  506 

105 

194.  676,  671 

5 

108, 132,  068 

3,430 

1    667,  006,  000 

Showing  net  income: 
Size  of  net  income — 

Under  $1,000 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $4,000. 

$4,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $15,000 

$15,000  under  $20,000 

$20,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $250,000 

$250,000  under  $500,000 

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


Total  for  returns  showing  net  income- 


Showing  no  net  income: 
Size  of  deficit— 

Under  $1,000 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $4,000 

$4,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $15.000. 

$15,000  under  $20,000 

$20,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $250,000 

$250,000  under  $500,000 

$500,000  under  $1,000,000... 

.     $1,000,000  under  $5,000,000. 

$5,000,000  and  over 


Total  for  returns  showing  no  net  income . 


CORPORATION    FISCAL-YEAR    RETURNS 

The  tabulations  for  fiscal-year  returns  are  compiled  from  all  returns 
filed  by  corporations  whose  fiscal  year  is  other  than  the  calendar 
year.  These  returns  are  also  included  in  the  general  tables  of  cor- 
poration income  throughout  this  report.  The  tables  of  fiscal-year 
returns  which  appeared  in  the  Statistics  of  Income  for  1925,  1926, 
and  1927  were  compiled  from  a  limited  number  of  returns  covering 
a  full  12-month  period;  those  showing  a  net  income  of  $2,000  and 
over,  a  net  deficit  of  S500,000  and  over,  gross  sales  or  other  receipt 
items  of  $5,000,000  and  over,  or  net  loss  for  prior  year.  The  tabu- 
lations for  fiscal-year  returns  during  these  years  include  a  small 
number  of  returns  in  addition  to  the  above.     This  especially  applies 


36 


STATISTICS  OF  INCOME 


to  the  information  tabulated  for  the  months  of  July  to  November^ 
inclusive,  for  1925  and  1926. 

The  table  presented  below  includes  all  fiscal-year  returns  for  1928. 

Corporation  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  loss 
for  prior  year,  and  income  tax — included  in  corporation  tables  for  1928 

[Fiscal  year  terminating  not  earlier  than  July  1,  1928,  nor  later  than  June  30,  1929] 

FISCAL-YEAR  RETURNS  DISTRIBUTED  BY  MONTH  ENDING  ACCOUNTING  PERIOD 


Fiscal  year  ending- 

Total 
number 
of  returns 

Corporations  reporting  net  income 

Corporations  report- 
ing no  net  income 

Number 
of  returns 

Net  income 

Net  loss  for 
prior  year 

Income  tax 

Number 
of  returns 

Deficit 

July,  1928 

3,719 
3,624 
3,  967 
3,689 
3,  630 
6,538 
3,851 
5,230 
4.779 
5,132 
10,  661 

2  173 
2,097 
2,334 
2,194 
2,381 
4,123 
2.241 
3,087 
2,878 
3,112 
6,600 

$51,106,370 
101,  513,  589 
80,  140,  871 
110,126,919 
157,148,5.52 
150,  543,  345 
99,433,117 
71,  072,  ,595 
87,858,371 
71,798,118 
248,  525.  059 

$2,  836,  559 
4, 194,  207 
6,  382,  518 

5,  503,  413 
4,  475,  078 
3, 153,  098 
2, 329,  790 

6,  303,  047 
5, 135, 178 
3,  002,  516 
8,  366,  490 

$5,  702,  807 
11,785,636 
8  580,  469 
12,  381,  044 
17,  946,  572 
16,  829,  342 
11,215,803 
7, 126, 489 
9,  363,  076 
7,  602,  622 
27,  492. 199 

1,546 
1,527 
1,633 
1,495 
1,249 
2,415 
1,610 
2,143 
1,901 
2.020 
4.061 

$23.  541.  769 

August,  1928 --- 

September.  1928 

October,  1928 

November,  1928 

January,  1929 

February.  1929 

March,  1929 

April,  1929 

22,  053,  598 
30,  564, 105 
32,611,125 
32,  548, 134 
34,  764,  479 
22,  524,  423 
37,  454, 406 
30,  920,  770 

May,  1929 

27,  452,  578 

June,  1929 

66,  984,  271 

Total  fiscal  year.. 

54,  820 

33,  220 

1,  229,  266,  906 

51.  681,  894 

13b,  026,  059 

21,  600 

361,419,658 

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


Distribution 


Reporting  net  income: 
Size  of  net  income — 

Under  $1,000 

$1,000  under  $2,000 

.$2,000  under  $3.000 

$3,000  under  $4,000 

$4,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $1.5,000 

$15,000  under  $20,000 

$20,000  under  $25,000 

$25,000  under  $50,000 

$.50,000  under  $100,000 

$100,000  under  $250,000 

$2.50,000  under  $500,000 

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


Total  reporting  net  income. 

Reporting  no  net  income: 
Size  of  deficit — 

Under  $1,000 

$1,000  under  .$2,000 

$2,000  under  $3,000 

$3,000  under  $4,000 

$4,000  under  .$5.000 

$5,000  under  $10,000._ 

$10,000  under  $15,000. 

$1.5,000  under  $20,000 

.$20,000  under  .$2.5,000 

$2,5,000  under  .$,50,000.. _ 

$50,001)  under  $100,000 

$100,0(11)  uiidi'r  .$250,000 

$250,001)  under  $.5()(),()l)0 

.$500,0110  under  $1.000,000 

$1,000,(10(1  under  .$.5,000,000 

$.5,0;)0,(l(l(l  anil  over 

(Classes  grouped  ' 


Total  reporting  deficit . 


Number 
of  returns 


6,809 

4.912 

4,147 

2,453 

1,603 

4,052 

1,901 

1,234 

990 

1,933 

1,429 

1,025 

361 

207 

148 

16 


33,  220 


5,092 

2,909 

2,027 

1,  555 

1,194 

3,201 

1,589 

896 

615 

1,282 

728 

347 

86 

51 

27 

1 


21.  600 


Net  income 


$2, 966.  046 

7, 449,  223 

10, 407,  037 

8.  458.  086 

7, 150,  016 

28,  619,  175 

23,  324,  807 

21,358,893 

22,  362,  378 

69,  500,  892 

99,758,114 

158,450,857 

127,  034,  887 

143,566,511 

301,  961,  957 

196, 898, 027 


Income  tax 


1,  229,  266.  906 


2, 351, 870 

4,  285, 183 
5, 036,  178 
5, 417,  340 

5,  362,  566 
22.  828,  696 
19,  572,  278 
1,5,  497,  890 
13,  724,  912 
45,  493.  744 
48, 195,  273 
51,  272  813 
29,  199,  290 
33,  818,  511 

(') 
(!) 
59.363.114 


361,419,658 


$1,  040 

14,113 

18,  532 

141,  134 

2.54,  555 

1,714,416 

1,  884,  202 

1,  933,  640 

2, 191,  511 

7,  548,  520 

11,  296, 158 

18,  294,  965 

14,  906,  455 

16,  587,  677 

35.  360,  334 

23,  878,  807 


13P,  026,  059 


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


STATISTICS  OF  INCOME  37 

In  basic  Table  22  (pp.  408-412)  the  fiscal-year  returns  are  dis- 
tributed by  industrial  groups  and  by  corporations  reporting  net 
income  and  no  net  income;  also  amount  of  net  income,  Bet  loss  for 
prior  year,  income  tax,  and  amount  of  deficit.  In  basic  Table  23 
(pp.  413-423),  parts  1,2,  and  3,  is  shown  the  distribution  of  compiled 
receipts  and  statutory  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  bus- 
inesses, liquidating  corporations,  and  changes  from  calendar  year  to 
fiscal  j^ear,  or  vice  versa,  and  are  also  included  in  the  general  corpo- 
ration 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,  1928 
Total  number  of  returns 33,  271 

Corporations  reporting  net  income: 

Number  of  returns 17,  352 

Net  income $222,  573,  500 

Net  loss  for  prior  year $6,  638,  322 

Income  tax . $22,  910,  567 

Corporations  reporting  no  net  income: 

Number  of  returns 15,  919 

Deficit $  140.  474,  553 

HISTORICAL  SUMMARIES 

SUMMARY    OF    INDIVIDUAL    AND    CORPORATION    INCOME-TAX     RETURNS, 
NET    INCOME,    AND    TAX    BY    YEARS 

A  resume  of  the  income-tax  returns  filed  for  each  of  the  years  since 
the  inception  of  the  present  period  of  income  taxation,  showing  for 
individual  returns  the  number  filed,  the  net  income,  and  tax;  also 
sources  of  income  and  deductions;  and  for  corporation  returns  the 
number  filed,  the  net  income,  deficit,  and  tax  reported,  as  well  as  the 
distribution  by  size  of  net  income  and  deficit,  is  shown  in  the  following 
tables. 

The  income-tax  returns  filed  by  individuals  by  States  for  the  years 
1916  to  1928,  inclusive,  showing  number,  net  income,  and  tax,  as  well 
as  the  average  net  income  and  average  tax  per  return,  are  exhibited 
in  Table  10,  pages  167-179. 


38 


STATISTICS  OF  INCOME 


Individual  returns,  calendar  years  1913  to  1928,  showing  number  of  returns  and  net 

income 


Number  of  returns 

Year 

Total 

Taxable 

Nontax- 
able 

Per  cent  of  total 

Net  income 

Tax- 
able 

Non- 
taxable 

1913 

357,  598 
357,  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 
4, 070,  851 

$3, 900,  000, 000 
4,  000,  000,  000 
4, 600,  000,  000 

1914 

1915 

1916    

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 
2,  523, 063 

74, 066 

765,  656 

1, 032,  251 

1, 101,  579 

1,  741,  634 
3,  072, 191 
3,  106,  232 
3, 428,  200 

2,  880, 090 
1, 669,  885 
1,  667, 102 
1,  660,  606 
1,  547, 788 

83 
78 
77 
79 
76 
54 
54 
55 
61 
60 
60 
59 
61 

17 
22 
23 
21 
24 
46 
46 
45 
39 
40 
40 
41 
39 

6,  300,  000,  000 
13,  700,  000,  000 
16,  000, 000,  000 

1917 

1918 

1919.. 

19,  900,  000,  000 
23,  700,  000,  000 
19,  600, 000,  000 

1920 

1921 

1922  ....       .    . 

21, 400,  000, 000 
24, 800,  000,  000 

1923 

1924 

25,  700,  000, 000 

21,  900,  000,  000 
21, 960,  000,  000 

22,  545, 000,  000 
25,  226, 000,  000 

1925 

1926. 

1927. 

1928   .       

Income  and  profits  taxes  in  individual  returns,  calendar  years  1913  to  1928  > 


Year 


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


Tax  before  tax  credits 


Normal  tax 


$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 
281,  894, 671 


Surtax 


$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 
464,  918,  056 
437,  540,  797 
432,  853, 170 
448,  330, 446 
511,731,376 
688, 824, 950 


Tax  on 

capital  net 

gain  121.^ 

per  cent 


$31,  066,  357 
38,  915,  500 
48, 603,  064 
117,570,971 
112,509,705 
134,  033,  966 
233, 450, 521 


Total 


41, 

67; 

173, 

3  795, 

1, 127, 

1,  269, 

1, 075, 

719, 

861, 

882, 

743, 

766, 

761, 

861, 

1, 204: 


253, 535 
046, 162 
943,  595 
386, 694 
380, 938 
721,  835 
630, 104 
053,  686 
387, 106 
057,  308 
221,510 
938,  589 
784,  304 
439,  635 
582, 417 
170, 142 


Credits 
against  tax  2 


Tax 


<  $220,  555,  377 
39, 673, 199 
32,  229, 121 
28, 968,  745 
30,  942, 983 
39,  916, 105 


41, 

67, 

173, 

3795, 

1, 127, 

1,  269, 

1, 075, 

719, 

861, 

661, 

704, 

734, 

732, 

830, 

1, 164, 


253,  535 
046, 162 
943,  595 
386,  694 
380, 938 
721, 835 
630, 104 
053, 686 
387, 106 
057,  308 
666, 133 
265,  390 
555, 183 
470,  790 
639, 434 
254, 037 


1  Changes  in  the  revenue  acts  aflecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  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  12i.i  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. 

3  Includes  war  e.xcess-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  39 

Number  of  individual  returns,  calendar  years  1914  to  1928,  by  income  classes  ^ 


Income  classes 

1914 

1915 

1916 

1917 

1918 

1919 

1920 

1921 

Under  $1,000          

401,849 

$1,000  under  $2,000. 

1, 640,  758 

838,  707 

560,  763 

270, 666 

112,  502 

30, 391 

12, 439 

3,302 

2,347 

559 

315 

141 

1,516,938 

1, 496, 878 

932,  336 

319, 356 

116,  569 

28,  542 

9,996 

2, 358 

1,514 

382 

178 

67 

1, 924, 872 

1,  569,  741 

1, 180,  488 

438, 851 

162, 485 

37,477 

13, 320 

2,983 

1,864 

425 

189 

65 

2,  671, 950 

2,  569,  316 

1,337,116 

455, 442 

171,830 

38,  548 

12,  093 

2,191 

1,063 

239 

123 

33 

2, 440,  544 

$2,000  under  $3,000       

2,  222,  031 

$3,000  under  $5,000       

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 

157, 149 

150,  553 

80,  880 

23, 734 

10, 452 

2,900 

2,437 

714 

376 

206 

1,072,146 

$5,000  under  $10,000 

$10,000  under  $25,000. 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $150,000 

$150,000  under  $300,000 

$300,000  under  $500,000 

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

353,  247 

132,  344 

28,  946 

8,717 

1,367 

739 

162 

63 

21 

Total 

357, 515 

336,  652 

2  429,401 

3, 472, 890 

4,425,114 

5, 332,  760 

7, 259, 944 

6, 662, 176. 

Income  classes 


Under  $1,000 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $150,000.. 
$150,000  under  $300,000.. 
$300,000  under  $500,000.. 
$500,000  under  $1,000,000 
$1,000,000  and  over 

Total 


1922 


1923 


1924 


402, 076 

471, 181 

129,  898 

190, 115 

391,  373 

151,  329 

35, 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 


0,787,481   7,698,321 


344, 876 

2,413,881 

2,112,993 

1, 800, 900 

437,  330 

191,216 

47,  061 

15,816 

3,065 

1,876 

457 

242 

75 


1925 


7, 369. 788 


98, 178 

1,071,992 

842,  528 

1,  327, 683 

503,  652 

236,  779 

59,  721 

20, 958 

4,759 

3,223 

892 

479 

207 


1926 


4,171,051 


119,  513 

1, 045, 619 

837,  792 

1,  240,  400 

560,  549 

246, 730 

57,  487 

20,  520 

4,724 

3,267 

892 

468 

231 


4, 138, 092 


1927 


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 


1928. 


111,123 

918, 447 

837,  781 

1, 192,  613 

628,  766 

270, 889 

68,  048 

27,  207 

7,049 

5,678 

1,756 

983 

611 


4,101,547  4,070,851 


1  Changes  in  the  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462. 

2  This  total  is  exclusive  of  7,635  returns  of  married  vromen  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  1928,  by  income 

classes  ' 


Income  classes 

Net  income 

1916 

1917  » 

1918 » 

1919' 

1920' 

$1,000  under  $2,000 

$2,  461, 137,  000 

.'S2.  232.  3.54.  577 

$2, 829, 113, 161 

3, 807,  286, 365 

4,  513,  264, 0.30 

2, 954, 137,  253 

2, 412,  275, 757 

1,  277, 364, 635 

896, 497,  209 

358,  392, 923 

371,148,536 

159, 070,  948 

128, 290,  396 

152, 650,  245 

$4, 050,  066,  618 

$2,000  under  $3,000... 

2, 064, 977, 328 ;    3,  626,  824,  833 
2,115,864,601     3,535,219,007 
1,827,508,088     2,145,690,016 
1, 687, 16,5,  619     1,  736,  548,  050 
1,042,320,083         97».042. 710 

6, 184,  54.3, 368 

$3,000  under  $5,000    

$024, 669, 015 
1,037,247,977 
1, 235, 015,  786 
822,  601,  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  under  $10,000 

3, 068, 330, 963 

$10,000  under  $25,000 

2,  547, 904,  786 

$25,000  under  $50,000 

1,307,785,113 

$50,000  under  $100,000    .  . 

846,  894,  335 
400,  492,  040 
474,  051, 960 
209,  904, 969 
214,  631,  270 
306, 835, 914 

679,  720,  737 
284, 106,  740 
305,024,817 
144,545,428 
119, 075,  548 
137, 486,  892 

810, 386,  333 

$100,000  under  $150,000 

$150,000  under  $300,000 

$300,000  under  $500,000 

$500,000  under  $1,000,000 

$1,000,000  and  over      

26.5,511,505 

215, 138,  673 

89,  313,  552 

79,  962,  894 

77, 078, 139 

Total 

6,  298,  577, 620 

13, 652, 383,  207 

15,924,639,355 

19,  859,  491,  448  23.  7.'i5.  629. 183 

' 

1  Changes  in  the  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462. 

'  Data  for  returns  of  net  income  under  $5,000  estimated  on  basis  of  sample  for  years  prior  to  1928.  For 
1928,  partly  tabulated  and  partly  estimated  on  basis  of  sample.    (See  pp.  1, 19-24.) 


40 


STATISTICS  OF  INCOME 


Individual  returns,  net  income  reported  for  calendar  years  1916  to  1928,  by  income 

classes — Continued 


Income  classes 


Under  $1,000 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

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

Total 


Net  income — Continued 


19212 


$213, 

3,  620, 

5,  325, 

4, 054, 

2, 378, 

1, 958, 

979. 

582, 

163, 

145, 

61, 

42, 

49, 


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


19,  577,  212,  528 


1922  2 


$247, 

3,  630, 
5,  153, 

4,  500, 
2,  641, 
2,  255, 
1.  208, 

805, 
260, 
266, 
116, 
107, 
141, 


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


21,336,212,530 


1923  2 


$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 


24,  777, 465, 658 


$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, 643 
644,  950 
609,  374 
248,  552 
462, 179 
974, 475 


25, 656, 153, 454 


Income  classes 


Under  $1,000 

$1 ,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000. . . 
$100,000  under  $150,000.. 
$150,000  under  $300,000. . 
$300,000  under  $500,000. . 
$500,000  under  $1,000,000. 
$1,000,000  and  over 


Total 21,894,576,403 


Net  income — Continued 


1925' 


$58. 

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 


1926  2 


$67, 

1,  747, 

2,  042, 
4,  872, 

3,  838, 
3,  660, 
1,954, 
1,389, 

570, 
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 


21, 958,  505,  649 


1927  2 


$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,  589 
640,  846 


22,  545, 090,  553 


1928 


$64, 

1,  526, 
2, 030, 
4,  648, 
4,  282, 
4,  037, 

2,  326, 
1,  857, 

850, 

1,  157, 

663, 

670. 

1,  108, 


535,  224 
831,  937 
900,  943 
097,  736 
520, 130 
853,  104 
502.  829 
877,  924 
450,  966 
131,081 
900,  326 
861,671 
863, 041 


26,226,326,912 


2  Data  for  returns  of  net  income  under  $5,000  estimated  on  basis  of  sample  for  years  prior  to  1928. 
1928  partly  tabulated  and  partly  estimated  on  basis  of  sample.    (See  pp.  1, 19-24.) 


For 


Individual  returns,  tax  reported  for  calendar  years  1916  to  1928,  by  income  classes  ^ 


Income  classes 


Tax 


1916 


1918 


1919 


1920 


$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $5,000.. 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $150,000... 
$150,000  under  $300,000... 
$300,000  under  $500,000... 
$500,000  under  $1,000,000. 
$1,000,000  and  over 


Total. 


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


$16,  243, 
9, 097, 
18,  283, 
44,  066, 
80,  695, 
76,  593, 
85, 027, 
55,  766, 
86,  718, 
50,  227, 
59, 349, 

109, 424, 


504 
378 
457 
389 
149 
344 
556 
236  I 

157 ; 

598 
187 


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


$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,  869,  732 
45,  507,  821 
83,496,116 
97,  886,  033 
172.  259, 321 
154,  265,  276 
163,717,719 
86,  587,  694 
92.  604.  423 
47,  043,  461 
45,641,005 
49,185,085 


173,  386, 694 


691, 492, 954     1, 127,  721,  835 


1,  269, 630, 104 


1, 075, 053, 686 


1  Changes  in  the  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated  on 
basis  of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated  and  partly  estimated  on  basis  of 
sample.  (See  pp.  1,  19-24.) 


STATISTICS  OF  INCOME 


41 


Individual  returns,  tax  reported  for  calendar  years  1916  to  1928,  by  income  classes — 

Continued 


Income  classes 


Tax— Continued 


Under  $1,000 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000-. 
$100,000  under  $150,000- . 
$150,000  under  $300,000. . 
$300,000  under  $500,000. . 
$500,000  under  $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,  636 
27, 081,  089 
20,  729,  737 
47,  533,  306 

70,  387, 912 
123,  575,  960 
125,  697,  249 
144,  092,  555 

71,  337,  246 
98,  810, 408 
43,  488,  227 
38,  559,  344 
49,  517,  639 


$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 


861,  057,  308 


661,  666, 133 


704,  265, 390 


Income  classes 


Tax — Continued 


1925 


1926 


1927 


1928 


Under  $1,000 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $150,000.. 
$150,000  under  $300,000.. 
$300,000  under  $500,000.. 
$500,000  under  $1,000,000 
$1,000,000  and  over 

Total 


$68,  557 

1,  704,  087 

3,  809, 422 

8. 326,  214 

19, 149, 177 

74,171,952 

120, 688,  692 

147,  842, 780 

79,471,792 

103, 058,  819 

55,  721,  982 

53,  674, 188 

66,  867,  521 


$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 


.$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 


$59, 662 

1,  549,  713 

4, 317, 054 

7,  475,  073 

22,  895,  853 

82,  757,  745 

136,  568, 322 

194,  447,  236 

116,855,418 

182,  513,  642 

113,249,844 

116,424,264 

185, 140,  211 


734,  555, 183 


732, 470,  790 


830,  639, 434 


1, 164, 254, 037 


Individual  returns,  average  amount  of  tax  and  average  rate  of  tax  by  income  classes, 

calendar  years  1916  to  1928  ' 


1916 

1917 

1918 

Income  classes 

Average 
tax  per 
return 

Average 

rate  of 

tax  (per 

cent) 

Average 
tax  per 
return 

Average 
rate  of 

tax  (per 
cent) 

Average  tax 
per  return 

Average 
rate  of 

tax  (per 
cent) 

$1,000  under  $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 

$2,000  under  $3,000 

.98 

$3,000  under  $5,000  .             

$4.94 

41.85 

143.  88 

488.  86 

1,  559.  37 

4,  283. 96 

9,  851. 16 

25, 142. 03 

55,  590.  19 

249,  938.  62 

0.12 

.61 

.94 

1.41 

2.25 

3.48 

4.75 

6.60 

8.14 

11.09 

2.35 

$5,000  under  $10,000 

4.34 

$10,000  under  $25,000 

8.20 

$25,000  under  $50,000 

$50,000  under  $100,000  . 

13.32 
21.69 

$100,000  under  $150,000     

33.68 

$150,000  under  $300,000.   

44.64 

$300,000  under  $500,000 

54.77 

$500,000  under  $1,000,000 

58.65 

$1,000,000  and  over 

64.65 

General  average 

396. 60 

2.75 

199. 11 

5.06 

254.  85 

7.08 

•  Changes  in  the  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated,  based 
on  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated  and  nartly  estimated  on  basis  of  sample. 
(See  pp.  1,  19-24.) 


42 


STATISTICS  OF  INCOME 


Individual  returns,  average  amount  of  tax  and  average  rate  of  tax  by  income  classes ^ 
calendar  years  1916  to  1928 — Continued 


1919 

1920 

1921 

Income  classes 

Average  tax 
per  return 

Average 
rate  of 

tax  (per 
cent) 

Average  tax 
per  return 

Average 
rate  of 

tax  (per 
cent) 

Average  tax 
per  return 

Average 
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 

$1,000  under  $2,000 

$12. 83 

18.00 

64.31 

208. 59 

1,014.45 

4, 134. 44 

13, 990. 81 

39,  793.  93 

87, 497.  50 

202, 425.  96 

403, 323. 45 

1,  523, 492. 25 

0.87 

.74 

1.68 

3.10 

6.83 

12.13 

20.79 

33.12 

43.94 

54.08 

59.42 

64.87 

$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.  66 

371, 065. 08 

1,490,457.12 

0.91 

.74 

1.66 

3.19 

6.76 

11.80 

20.20 

32.61 

^13.04 

52.67 

57.08 

63.81 

.81 

$2,000  under  .$3,000 

.39 

$3  000  under  $5,000 

1  05 

$5  000  under  $10,000  _  . 

2  90 

$10  000  under  $25,000  -  . 

6.48 

$25,000  under  $50,000          .  . 

11.63 

$50,000  under  $100,000 

19.87 

$100,000  under  $150,000 

$150,000  under  .$300,000,- 

$300,000  under  $500,000-. 

$500,000  under  $1,000,000. 

$1,000,000  and  over 

32.00 
42.14 
51.94 
58.70 
63.59 

General  average 

238.08 

6.39 

148.08 

4.53 

107. 98 

3.67 

Income  classes 


Under  $1,000 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $150,000.. 
$150,000  under  $300,000.. 
$300,000  under  $500,000.. 
$500,000  under  $1,000,000. 
$1,000,000  and  over 

General  average... 


1922 


Average  tax 
per  return 


$0.61 

10.96 

9.73 

39.94 

179. 85 

816. 60 

3,  542.  96 

12, 007.  71 

32, 859. 16 

74, 686. 63 

140,  738. 60 

239, 499. 03 

739, 069. 24 


126. 86 


Average 
rate  of 

tax  (per 
cent) 


0.10 

.75 

.40 

1.06 

2.66 

5.48 

10.40 

17.89 

27.42 

37.03 

37.27 

35.81 

35.02 


4.04 


1923 


Average  tax 
per  return 


$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 


85.95 


Average 

rate  of 

tax  (per 

cent) 


0.13 

.49 

.27 

.71 

2.04 

4.06 

7.67 

13.06 

19.85 

23.83 

25.42 

26.81 

23.63 


2.67 


1924 


Average  tax 
per  return 


$0.42 

4.32 

4.83 

14.92 

65.92 

408. 27 

2, 323. 79 

8, 639. 10 

24, 690. 94 

49, 296. 85 

100, 155. 65 

175, 972. 32 

629, 429. 37 


96.66 


Average 
rate  of 

tax  (per 
cent) 


0.06 

.29 

.19 

.39 

.96 

2.73 

6.84 

12.81 

20.04 

24.69 

26.73 

26.87 

30.27 


2.74 


Income  classes 


Under  $1,000 

$1,000  under  $2,000. 

$2,000  under  $3,000. 

$3,000  under  $5,000. 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000... 
$100,000  under  $150,000.. 
$loO,000  under  $300,000. . 
$300,000  under  $500,000. . 
$500,000  under  $1,000,000, 
$1,000,000  and  over 

General  average... 


1925 


Average  tax 
per  return 


$0.70 

1.69 

4.62 

6.27 

38.02 

313.26 

2, 020. 85 

7,054.24 

16, 699. 26 

31, 976. 05 

62, 468. 59 

112,054.67 

323,031.50 


176.11 


Average 
rate  of 

tax  (per 
cent) 


0.12 

.10 

.19 

.16 

.55 

2.09 

6.94 

10.42 

13.87 

15.73 

16.40 

16.39 

15.83 


3.35 


Average  tax 
per  return 


$0.46 

1.68 

5.03 

5.84 

36.16 

293. 70 

1, 962. 12 

6, 868. 74 

16, 490. 26 

31,832.61 

61,916.77 

114,669.58 

354, 516. 58 


177. 00 


Average 
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 

16.66 


3.33 


1927 


Average  tax 
per  return 


$0. 32 

1.24 

4.63 

6.38 

36.40 

294. 46 

1, 987. 18 

6, 940. 81 

16,612.41 

31, 958. 64 

64, 636. 44 

115, 377. 72 

340, 197. 36 


202. 52 


Average 
rate  of 

tax  (per 
cent) 


0.06 
.07 
.19 

,14 

.53 

1.98 

5.82 

10.20 

13.74 

15.72 

17.11 

16.99 

16.42 


3.68 


STATISTICS  OF  INCOME 


43 


Individual  returns,  average  amount  of  tax  and  average  rate  of  tax  by  income  classes, 
calendar  years  1916  to  1928 — Continued 


Income  classes 


1928 


Average 
tax  per 
return 


Average 
rate  of 

tax  (per 
cent) 


Under  $1,000 

$1,000  under  $2,000 

$2,000  under  $3,000. 

$3,000  under  $5.000_ 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

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

General  average... 


$0.54 

1.69 

5.15 

6.27 

36.41 

305.  50 

2, 006  94 

'/,  146.  96 

16,  577.  59 

32, 144.  00 

64, 493.  08 

118. 437.  70 

362,  309.  61 


286. 00 


0.09 

.10 

.21 

.16 

.53 

2.05 

5.87 

10.47 

13.74 

15.77 

17.06 

17.35 

16  70 


4.62 


107095—30- 


44 


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STATISTICS  OF  INCOME 


47 


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48 


STATISTICS  OF  INCOME 


Corporation  returns,  calendar  years  1909  to  1928,  showing  total  number,  number  and 
per  cent  reporting  net  income  and  no  net  income,  and  amount  of  net  income  and 
deficit  1 


Number  of  returns 

Per  cent  of  total 

Inactive 

Year 

Report- 

Report- 

corpora- 

Report- 

Report- 

No 

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 

3  209,  992 

/        20 

80 

$3,  590, 000,  000 

1910--. 

270,  202 

2  54,  040 

3  216, 162 

20 

80 

3.  761,  000, 000 

1911--. 

288, 352 

2  55, 129 

3  233,  223 

19 

81 

3,  503, 000, 000 

Not    avail- 
able. 

1912--- 

305,  336 

2  61,116 

3  244,  220 

20 

80 

4, 151, 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 

5,  310, 000,  000 

1916--. 

341,  253 

206,  984 

134, 269 

No  data 
,    avail- 
able. 

61 

39 

No  data 

8,  760,  000,  000 

$657, 000,  000 

1917--. 

351,  426 

232,  079 

119,347 

66 

34 

10,  730, 000, 000 

630, 000, 000 

1918--- 

317,579 

202,  061 

115,518 

64 

36 

able. 

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,  OOO 

1921- -. 

356,  397 

171,239 

185,  158 

48 

52 

4,  336, 000, 000 

3, 878, 000,  OOO 

1922... 

382,  883 

212,  535 

170,348  ' 

56 

44 

6,  964,  000,  000 

2,  194, 000,  ooa 

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,  OOO 

1926-.- 

455, 320 

258,  134 

197, 186 

I        57 

43 

9,  673, 000,  000 

2,  169, 000,  OOO 

1927-.- 

475,  031 

259,  849 

165,  826 

49,  356 

55 

35 

10 

8, 982,  000,  000 

2,  472,  000, 000 

1928--- 

495,  892 

268,  783 

174,  828 

52,  281 

54 

35 

11 

10,  600,  000, 000 

2, 400, 000, 000 

1  Changes  in  the  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tax  returns  ot 
corporations  are  summarized  on  pp.  449-462.  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  1928  ^ 


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 

1, 184,  142, 142 

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 

1928 

1, 184, 142, 142 

1  Changes  in  the  revenue  acts  aflecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
corporations  are  summarized  on  pp.  449-462.  1909-1915  includes,  to  a  limited  extent,  additions  made  by 
audit  and  delinquent  returns  filed.  Fiscal  year  returns  are  included.  Amounts  shown  for  1913-1915, 
inclusive,  are  receipts  for  fiscal  year  ended  June  30,  immediately  following,  as  shown  in  annual  reports  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  excise  tax,  $10,671,077,  act  of  Aug.  5,  1909. 

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


STATISTICS  OF  INCOME 


49 


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  1928,  inclusive  ' 


1918 

1919 

1920 

Distribution 

Number 

of 
returns 

Amount 

Number 

of 
returns 

Amount 

Number 

of 
returns 

Amount 

Returns  showing  net  income: 
Size  of  net  income — 

Under  $2,000 

68, 973 
49, 397 
29,  780 

1  37,053 

7,224 
5,383 
2,054 
1,171 

846 
180 

$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 
46, 868 
27,615 

35, 994 

7,092 
5,497 
2,124 

$65,835,628 

$2,000  under  $5,000     

151,338,556 

$5,000  under  $10,000  

194, 776, 140 

$10,000  under  $25,000 

786, 538,  508 

$25,000  under  $50,000 

$50,000  under  $100,000     -. 

496, 550, 045 

$100,000  under  $250,000     . 

851,989,198 

$250,000  under  $500,000  -  - 

737, 217, 126 

$500,000  under  $1,000,000— 

1,142 

836 
160 

788,372,009 

$1,000,000  under  $5,000,- 
000 

1,626,705,255 

$5,000,000  and  over 

2,203,332,348 

Total  for  returns  show- 
ing net  income 

202, 061 

8,361,511,249 

209, 634 

$9,411,418,458 

203,  233 

7,902,654,813 

Returns  showing  no  net  income.  . 

115,  518 

689,772,361      110,564 

995,546,241      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  in  come- 
Under  $2,000-. 

75, 451 
40,  402 
20, 134 

}  25,327 

4,595 

3,108 

1,136 

555 

46' 
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  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100.000 

$100,000  under  $250,000- __ 
$250,000  under  $500,000.  _ . 
$500,000  under  $1,000,000 
$1,000,000  under  $5,000,- 
000 

153,069,832 
199,336,286 

891,426,019 

577,  435,  489 
923. 065. 165 
745. 679, 327 
752,853,087 

1,695,716,712 

$5,000,000  and  over 

2, 294, 954, 330 

Total  for  returns  show- 
ing net  income 

171,239 

4, 336, 047, 813 

212, 535 

6,963,811,143 

233,339 

8,321,529,134 

Returns  showing  no  net  income.  . 

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.  449-462.  Fiscal  year  returns  are  included.  Returns  showing  no  net 
income  were  not  distributed  prior  to  1925. 


50 


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  1928,  inclusive — 
Continued 


1924 

1925 

1926 

Distribution 

Number 

of 
returns 

Amount 

Number 

of 
returns 

Amount 

Number 

of 
returns 

Amount 

Returns  showing  net  income: 
Size  of  net  income — 

Under  $2,000 

105, 135 
49,050 
26, 090 

}  39,411 

7,857 

5,200 

1,793 

952 

739 

$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 

108, 447 

51,334 

29,067 

f  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 
906,671,837 
765, 259, 354 
788, 857, 128 

1,876,242,787 
3,097,610,752 

118,092 

50,918 

28, 363 

26,463 

15, 250 

8,748 

5,966 

2,137 

1,100 

883 
214 

.$104,121,718 

$2,000  under  $5,000.. 

$5,000  under  $10,000. 

$10,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $250,000. . . 
$250,000  under  $500,000... 
$500,000  under  $1,000,000.. 
$1,000,000  under  $5,000,- 
000 

160,215,419 
201,434,466 
424, 743, 533 
505, 981, 193 
612,009,482 
917,880,867 
749,611,283 
759,354,667 

1,769,642,841 

$5,000,000  and  over 

162   2,210,209,684 

3, 468,  407,  420 

Total  for  returns  show- 
ing net  income 

236, 389 

7, 586, 652, 292 

252,334 

9,583,683,697  i  258,134 

9,673,402,889 

Returns  showing  no  net  income: 
Size  of  deficit— 

Under  $25,000 

165,909 

8,565 

2,876 

241 

81 

28 

15 

7 
16 

507,429,985 
401,080,214 
486,586,356 
171,006,631 

111,694,991 

67,150,838 

55,  984, 630 

31,018,188 
130,676,262 

183, 538 

10, 630 

2,619 

251 

94 

28 

12 

6 
8 

622,156,073 

$25,000  under  $100,000.   .. 

497,909,273 

$100,000  under  $500,000. 

520, 867, 843 

$500,000  under  $1,000,000  . 

178,364,712 

$1,000,000  under  $2,000,- 
000 

" 

124, 482, 493 

$2,000,000  under  $3,000,- 
000                

66, 305, 016 

$3,000,000  under  $4,000,- 
000 

41,221,059 

$4,000,000  under  $5,000,- 
000                    

26, 887, 189 

$5,000,000  and  over 

90, 516, 644 

Total  for  returns  show- 
ing no  net  income 

181,032 

2, 223, 925, 993 

177, 738 

1,962,628,095 

197, 186 

2,168,710,302 

Grand    total— net    in- 
come less  deficit 

417,421 

5,362,726,299 

430,072 

7,621,055,602 

465,320 

7, 504, 692, 587 

STATISTICS  OF  INCOME 


51 


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  1928,  inclusive — ■ 
Continued 


Distribution 


1927 


Num- 
ber of 
returns 


Amount 


1928 


Num- 
ber of 
returns 


Size  of  net  income: 

Under  $1,000.. 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $4,000 

$4,000  under  $5,000 

$5,000  under  $10,000 

$10,000  under  $15,000 

$15,000  under  $20,000.. 

$20,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $250,000 

$250,000  under  $500,000. 

$500,000  under  $1,000,000. 

$1,000,000  under  $5,000,000 , 

$5,000,000  and  over 

Total  for  returns  showing  net  income... 

Size  of  deficit: 

Under  $1,000 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  under  $4,000 

$4,000  under  $5,000.. 

$5,000  under  $10,000 

$10,000  under  $15,000 

$15,000  under  $20,000. 

$20,000  under  $25,000 

$25,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $250,000 

$250,000  under  $500,000 , 

$500,000  under  $1,000,000.. 

$1,000,000  under  $5,000,000 

$5,000,000  and  over 

Total  for  returns  showing  no  net  income 

Inactive  corporations ;  no  income  data  reported 

Grand  total — net  income  less  deficit 


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 


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 


165,  826 
49,  356 


$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 


8, 981, 884, 261 


22,  260, 980 
35,  201, 906 

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 


68, 466 

42, 161 

35, 930 

19,  392 

11,811 

29,876 

13,  707 

8,268 

6,953 

12, 480 

8,734 

6,194 

2,267 

1,286 

1,029 

229 


$28, 

62, 

90, 

66, 

52, 

211, 

168, 

143, 

156, 

445, 

609, 

959, 

794, 

898, 

2, 119, 

3,  810, 


667,  760 
624,  798 
128, 066 
724,  327 
757,  599 
526,  272 
261,  530 
246, 122 
097,  564 
894, 631 
179,  215 
922, 545 
020,  678 
405, 169 
925,  678 
359,  213 


268,  783 


10, 617,  741, 157 


54,  633 

24,811 

16,  576 

11, 907 

8,827 

23, 467 

10, 424 

5,789 

3,619 

7,707 

3,990 

2,048 

557 

287 

186 

10 


21,901,102 

36, 402, 864 

41,173,010 

41,417,367 

39,  568,  299 

166,  746,  660 

127,633,647 

100,  067,  053 

80,  838,  677 

268,  262, 168 

276, 902, 138 

311,303,871 

193, 694,  881 

200, 947,  313 

342,  217,  717 

142,048,611 


2, 471,  739,  376 


174, 828 
52,  281 


2,391,124,248 


475, 031       6,  510, 144, 885       495, 892 


8,  226, 616, 909 


52  STATISTICS  OF  INCOME 

ESTATE-TAX  RETURNS 

The  following  tables  are  compiled  from  estate-tax  returns  filed 
with  the  bureau  in  the  12  months  ending  December  31,  1929.  They 
do  not,  however,  represent  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 
beneficiary  to  the  decedent  has  no  bearing  upon  the  tax  liability  or 
the  extent  thereof.  The  estate  tax  is  not  an  inheritance  tax,  although 
popularly  referred  to  as  such,  the  distinction  being  that  the  estate 
tax  is  imposed  on  an  estate  in  its  entirety  rather  than  on  the  distribu- 
tive share. 

The  gross  estate  as  defined  by  statute  includes  certain  transfers 
such  as  those  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  SI 00,000  for  individuals  who  died  on  or  after  February 
26,  1926,  the  date  the  revenue  act  of  1926  went  into  effect.  Under 
the  previous  revenue  acts  the  specific  exemption  was  $50,000.  Estate- 
tax  returns  filed  under  the  revenue  acts  of  1926  and  1928  are  allowed 
a  tax  credit  not  to  exceed  80  per  cent  of  the  total  Federal  estate  tax 
for  estate,  inheritance,  legacy,  or  succession  taxes  made  to  any  of  the 
several  States,  Territories,  or  the  District  of  Columbia.  Under  the 
revenue  act  of  1924  (effective  June  2,  1924)  the  tax  credit  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 
and  prior  to  any  adjustments  that  may  be  determined  upon  through 
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  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. 


STATISTICS  OF  INCOME  53 

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  acts  of  1926  and  1928.) 

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  February  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  was  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, 
distributed  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. 


54 


STATISTICS  OF  INCOME 


Table  1. — Estates  of  resident  decedents — Form  of  property  and  nature  of  deductions, 
[Returns  filed  from  Jan.  1  to  Dec.  31, 1929] 


No  net  taxable  estate 

Total 

Gross  estate  under 
$50,000 

Gross  estate  over 
$50,000 

Number  of  returns       

8,582 

68 

1,756 

Distribution 

Amount 

Per 
cent 

Amount 

Per 
cent 

Amount 

Per 
cent 

Form  of  property: 

$570, 068, 819 

14.83 

$536, 470 

19.83 

$77.  991.  334 

28.40 

'     '       ' 

Investments  in  bonds  and  stocks- 
Federal  Government  bonds— 

44, 745, 686 
46, 213, 692 

149, 376,  798 
263, 141,  014 

1.17 
1.20 

3.89 
6.85 

101 
53,111 

.01 
1.96 

783,057 
3, 648, 420 

4,320,639 
15,762,027 

.29 
1.33 

1.57 
5.74 

Partially  tax-exempt 

State    and    municipal    bonds. 

All  other  bonds    

91,019  1      3.36 

Total  bonds 

503, 477, 190 
1, 860,  796, 041 

13.11 
48.40 

144, 231 
419,  274 

5.33 
15.  49 

24,  514, 143 
70, 380, 255 

8.93 
25.63 

Capital  stocli  in  corporation 

Total  bonds  and  stocks 

2,364,273,231  |     61.51 

563,605       20.82 

94, 894, 398 

34.56 

Mortgages,  notes,  cash,  etc      

381,106,477 
124,  739,  521 

■  191,276,143 

9.92 
3.25 

4.98 

465, 607 
845, 698 

242, 904 
51,  257 

17.21 
31.25 

8.98 
1.89 

35, 162, 015 
'17, 275, 633 

15,  556, 771 

5,487,696 

427, 174 

27,805,221 

12.80 
6.29 

5.67 

2.00 

.16 

10.12 

Insurance  (gross)         .        --  

Jointly    owned    property    ($52,189,382 

distributed  by  form  of  property) 

Miscellaneous  property 

Transfers  made  in  contemplation  of  or 
intended  to  take  effect  at  or  after  death- 
General  power  of  appointment  e.xercised 
by  will  or  by  deed  in  contemplation 
ofdeath      . . 

102,635,598        2.67 
10,525,615  1        .27 
98,888,746  i      2.57 

Property  from  an  estate  taxed  within  5 
years;  value  at  date  of  death  of  present 

500 

.02 

Total  gross  estate 

3, 843, 514, 150     100. 00 

2,705,941  1  100.00 

274, 600, 242 

100. 00 

Nature  of  deduction: 

Insurance  exemption.   _  

54, 223, 134 
150,696,080 
350, 841, 290 

85, 127,  551 

153,  677,  713 
846,  750, 000 

753,325           

9, 249,  707 
13,  568, 931 
80, 474, 353 

25, 552, 396 

35,  369, 006 
171,  500, 000 

Funeral  and  administrative  expenses 

Debts,  unpaid  mortgages,  etc 

Property  from  an  estate  taxed  with- 
in 5  years;  value  at  date  of  previ- 
ous decedent's  death. 

172, 435 
987, 590 

500 

3,000 
5, 800, 000 



Charitable,  public,  and  similar  be- 
quests  

Specific  exemption. 

Total  deductions 

1,641,315,768 

7,716,850 

335,  714, 393 

Net  taxable  estate 

2,268,323,442 
165,413,851 

122,110,369 
43,303,482 

Total  tax 

Tax  credit  for  payments  of  estate,  in- 
heritance, legacy,  or  succession  taxes 
actually  made  to  any  of  the  several 
States,    Territories,    or    District    of 
Columbia ' 

Net  tax  after  deducting  tax  credit 

::::::: 

•  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  effective  date  of  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  INCOME 


55 


showing  amounts,  number  of  estates,  and  relative  percentages,  by  size  of  net  estate 
[Returns  filed  from  Jan.  1  to  Dec.  31,  1929] 


Size  of  net  estate 

Under  $50,000 

$50,000  under 
$100,000 

$100,000  under 
$200,000 

$200,000  under 
$400,000 

$400,000  under 
$600,000 

2,288 

1,189 

1,132 

998 

414 

Amount 

Per 

cent 

Amount 

Per 
cent 

Amount 

Per 
cent 

Amount 

Per 

cent 

Amount 

Per 
cent 

$86,311,591 

24.73 

$55,007,708 

21.58 

$63,532,633 

18.47 

$77,409,284 

16.77 

$36,458,753 

12.37 

1,284,556 
7, 370, 82? 

5, 551, 084 
28, 812,  559 

.37 
2.11 

1.59 
8.26 

1,437,503 
4, 776,  960 

4,380,672 
22, 977, 602 

.56 
1.87 

1.72 
9.02 

1,741,303 

5, 576, 976 

6, 329,  717 
28, 795, 812 

.51 
1.62 

1.84 
8.37 

2,735,312 
6, 904, 153 

10,330,030 
42,  759, 820 

.59 
1.50 

2.24 
9.26 

2,418,954 
4, 186, 172 

9,128,052 
29, 156, 642 

.82 
1.42 

3.10 
9.89 

43,019,627 
103, 041, 285 

12.33 
29.52 

33, 572, 737 
87,491,710 

13.17 
34.33 

42,443,808 
137,107,359 

12.34 
39.87 

62,729,315 
195,414,716 

13.59 
42.32 

44,889,820 
140, 550, 589 

15.23 
47.69 

146,060,912 

41.85 

121,064,447       47.50 

179,  551, 167 

52,21 

258,144,031 

55.91 

185,440,409 

62.92 

60,241,420 
17, 232, 272 

19, 486,  943 

10, 440, 839 

1,301,138 

7,964,023 

17.26 
4.94 

5.58 

2.99 

.37 

2.28 

39, 125, 141 
11, 140, 620 

13,760,626 

7,676,248 

533, 799 

6, 560, 115 

15.35 
4.37 

5.40 

3.01 

.21 

2.58 

49,271,210 
13,566,490 

17,782,496 

11,  547, 956 

1,940,070 

6,734,260 

14.33 
3.94 

5.17 

3.36 

.56 

1.96 

57,424,889 
17,286,723 

24,851,376 

15,969,417 

1,886,728 

8,718,069 

12.44 
3.74 

5.38 

3.46 

.41 

1.89 

29,642,582 
9,392,989 

12,869,389 

14, 336, 730 

810,862 

5,786,951 
294,  738, 665 

10.06 
3.19 

4.37 

4.86 

.27 

1.96 

349,039,138 

100.00 

254,867,704 

100. 00 

343,926,282 

100.00 

461,690,517 

100.00 

100.00 

9, 050, 189 
15, 589, 426 
32,956,107 

6,896,707 

10,011,995 
223,900,000 

5,655,119 
10, 847,  567 
21, 913,  550 

5,265,032 

6,099,385 
117, 950, 000 

6,  756, 562 
14, 354, 063 
29,  660, 353 

5, 657, 408 

14, 642, 955 
112,850,000 

8,239,403 
18,065,177 
38, 152, 913 

7,472,752 

9, 966, 396 
99,600,000 

3,660,438 
10, 709, 166 
21,257,640 

5, 129, 977 

7,608,002 
41,350,000 

298, 404, 424 

167,  730, 053 

183,921,341 

181,496,641 

89,715,223 



50,634,714 
507, 182 

339,389 
167, 793 

87,137,051 
1, 149, 281 

821,455 
327, 826 

160,004,941 
3,119,498 

2,262,673 
856, 825 

280,193,876 
7,709,929 

5,607,842 
2,102,087 

• 

205,023,442 
7,135,293 

5,118,436 
2,016,857 

56 


STATISTICS  OF  INCOME 


Table  1. — Estates  of  resident  decedents — -Form  of  property  and  nature  of  deduc 

net  estate — 


Size  of  net  estate 

$600,000  under 
$800,000 

$800,000  under 
$1,000,000 

$1,000,000  under 
$1,500,000 

Number  of  returns 

221 

137 

149 

Distribution 

Amount 

Per 
cent 

Amount 

Per 
cent 

Amount 

Per 

cent 

Form  of  property: 

$33,808,003 

15.62 

$18,  211,  262 

10.76 

$28,  726, 506 

11.93 

Investments  in  bonds  and  stocks- 
Federal  Government  bonds — 
Whollv  tax-exempt 

3,  338,  309 
3, 840,  329 

8, 903, 626 
14,  715, 982 

1.54 
1.77 

4.12 
6.80 

1,  274,  912 
1,681,459 

12, 406, 091 
14,  726,  703 

.75 
.99 

7.33 
8.70 

3,  542,  324 
3,  262, 876 

13,  567,  311 
14, 279,  386 

1.47 
1.36 

5.63 
5.93 

Partially  tax-exempt 

State    and    municipal    bonds, 
wholly  tax-exempt... 

All  other  bonds. 

Total  bonds 

30,  798,  246 
99,419,457 

14.23 

45.95 

30, 089, 165 
84, 748,  561 

17.77 
50.06 

34, 651, 897 
134, 181, 627 

14.39 
55.73 

Capital  stock  in  corporation 

Total  bonds  and  stocks. 

130, 217,  703 

60.18 

114,  837,  726 

67.83 

168, 833,  524 

70.12 

Mortgages,  notes,  cash,  etc 

20,  316, 880 
6,  798,  259 
13,234,485 

6,  716, 034 
1,  389, 953 
3,  905,  385 

9.39 
3.14 
6.12 

3.10 
.64 
1.81 

12, 241,  582 
6,  516,  714 
8, 885, 089 

6, 033,  570 

22,  660 

2,  549, 375 

7.23 
3.85 
5.25 

3.56 

.01 

1.51 

20, 816,  739 
6,176,827 
6, 379,  524 

4, 048, 014 
1,  882,  231 
3, 919, 191 

8.64 
2.57 
2.65 

1.68 
.78 
1.63 

Insurance  (gross).  ..... 

Miscellaneous  property    _  .  .      

Transfers  made  in  contemplation  of  or 
intended  to  take  effect  at  or  after  death- 
General  power  of  appointment  exercised 
by  will  or  by  deed  in  contemplation  of 
death. 

Property  from  an  estate  taxed  within  5 
years;  value  at  date  of  death  of  present 
decedent           .      .  .  

Total  gross  estate.. 

216,  386,  702 

100. 00 

169, 297, 978 

100. 00 

240,  782, 556 

100. 00 

Nature  of  deduction: 

Insurance  exemption 

2, 135, 458 

7, 621,  837 
17,238,477 

3,  276,  500 

11,  582, 835 
22,  200, 000 

2,  362, 470 

7, 307,  512 
16,262,080 

1,  707,  534 

5, 348,  706 
13,700,000 

2,314,470 

9, 012, 071 

19,  727, 884 

2, 939, 192 

11,  529, 041 
14,900,000 

Funeral    and    administrative    es- 

Debts,  unpaid  mortgages,  etc 

Property    from    an    estate    taxed 
within  5  years;  value  at  date  of 

previous  decedent's  death 

Charitable,  public,  and  similar  be- 
quests   .  

Specific  exemption 

Total  deductions  .      .. 

64, 055, 107 

46,  688,  302 

60,422,658 

Net  taxable  estate 

152,331,595 
6, 141,  238 

4, 472, 058 
1, 669, 180 

122,  609, 676 
5, 637, 199 

4, 091,  286 
1,  545, 913 

180,359,898 
9,  734, 791 

7, 020, 805 
2,  713, 986 

Total  tax 

Tax  credit  for  payments  of  estate,  in- 
heritance, legacy,  or  succession  taxes 
actually  made  to  any  of  the  several 
States,    Territories,    or    District    of 
Columbia  '...    .. 

Net  tax  after  deducting  tax  credit 

'  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  effective  date  of  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  INCOME 


57 


lions,   showing   amounts,   number   of  estates,   and   relative   percentages,    by  size  of 
Continued 


Size  of  net  estate 

$1,500,000  under 
$2,000,000 

$2,000,000  under 
$2,500,000 

$2,500,000  under 
$3,000,000 

$3,000,000  under 
$3,500,000 

$3,500,000  under 
$4,000,000 

79 

41 

29 

12 

14 

Amount 

Per 

cent 

Amount 

Per 

cent 

Amount 

Per 

cent 

Amount 

Per 
cent 

Amount 

Per 
cent 

$18,  263,  652 

10.41 

$7, 922, 145 

6.65 

$7,  527,  734 

8.09 

$5,  478, 124 

12.11 

$5, 151, 940 

7.32 

3,110,462 
1,  537,  080 

10,  502,  660 
11, 897, 675 

1.77 
.88 

5.99 

6.78 

2, 665,  686 
930,  552 

10,  390, 958 
7,  483, 102 

2.24 

.78 

8.73 
6.28 

6,  240,  554 
258,  720 

10, 840, 487 
4,  333,  773 

6.70 
.28 

11.64 
4.66 

1, 036, 192 
325,  286 

4, 055, 126 
2,  502,  725 

2.29 
.72 

8.97 
5.53 

825, 147 
418, 474 

3, 974, 103 
1,  981, 933 

1.17 
.69 

5.66 
2.82 

27, 047,  877 
95,  603, 959 

15.42 
54.43 

21,  470,  298 
71,  306,  584 

18.03 
59.89 

21,  673,  534 
48,  291, 953 

23.28 
51.88 

7, 919,  329 
25,  730, 931 

17.51 
56.89 

7, 199,  657 
47,  239, 020 

10.23 
67.11 

122,  551,  836 

69.85 

92,  776,  882 

77.92 

69,  965, 487 

75.16 

33,  650,  260 

74.40 

54, 438,  677 

77.34 

13,  388,  036 
4,  268, 015 
9, 984,  309 

1,  342,  244 

7.63 
2.43 
5.69 

.76 

7, 622,  982 

2,  097,  696 

3,  731, 586 

4,762,231 

6.40 
1.76 
3.14 

4.00 

3,  928,  228 

1,  978,  510 
3,  397,  356 

2,  437, 478 

4.22 
2.13 
3.65 

2.62 

4, 100, 113 
208,  010 
990,  637 

581,  207 

9.07 

.46 

2.19 

1.29 

2,  346, 477 

965, 102 

6,  022,  202 

1,461,517 

3.33 
1.37 
8.56 

2.08 

5,  661,  224 

3.23 

158,  869 

.13 

3,  848,  871 

4.13 

218,  695 

.48 

175, 459,  316 

100.  00 

119,072,391 

100.00 

93, 083,  664 

100. 00 

45, 227,  046 

100.00 

70, 385,  915 

100.00 

1, 574, 590 

7,  222,  745 
10, 148,  862 

4, 384, 664 

6, 702, 966 
7,900,000 

653,  271 

4,  289,  452 
8,  720,  233 

158,  869 

9, 445,  906 
4, 100,  000 

460,  877 

2, 688,  678 
3, 315, 472 

3,  426, 455 

1,  852,  289 

2,  900,  000 

40,000 

1,  586,  209 
1,051,216 

201,  021 

2, 337, 084 
1,  200,  000 

814,454 

2,  648, 301 
10,  732, 397 

2,  276, 635 
1, 400, 000 

37, 933, 827 

27, 367,  731 

14,  643,  771 

6, 415,  530 

17,  871, 787 

137,  525, 489 
8,  703,  785 

6,  250, 956 
2, 452, 829 

91,  704,  660 
6, 443, 103 

4, 413,  247 
2, 029,  856 

78, 439,  893 
5,  974, 832 

4,  445, 456 
1,  529,  376 

38,  811,  5J6 
3, 197,  544 

2, 098,  218 
1,  099, 326 

52,  514, 128 
4, 635, 836 

2, 821, 195 
1, 814,  641 

58 


STATISTICS  OF  INCOME 


Table  1. — Estates  of  resident  decedents — Form  of  property  and  nature  of  deduc 

net  estate — 


Number  of  returns. 


Distribution 


Size  of  net  estate 


$4,000,000  under 
$5,000,000 


Amount 


Per  cent 


$5,000,000  under 
$6,000,000 


10 


Amount 


Per  cent 


Form  of  property: 
Real  estate. -- 


Investments  in  bonds  and  stocks — 

Federal  Government  bonds — 

Wholly  tax-exempt.. 

Partially  tax-exempt 

State  and  municipal  bonds,  wholly  tax-exempt. 

All  other  bonds 


Total  bonds 

Capital  stock  in  corporation. 


Total  bonds  and  stocks. 


Mortgages,  notes,  cash,  etc. 

Insurance  (gross) 

Miscellaneous  property , 

Transfers  made  in  contemplation  of  or  intended  to 
take  effect  at  or  after  death 

General  power  of  appointment  exercised  by  will  or  by 
deed  in  contemplation  of  death 

Property  from  an  estate  taxed  within  5  years;  value  at 
date  of  death  of  present  decedent 


Total  gross  estate. 


Nature  of  deduction: 

Insurance  exemption 

Funeral  and  administrative  expenses 

Debts,  unpaid  mortgages,  etc 

Property  from  an  estate  taxed  within  5  years;  value 

at  date  of  previous  decedent's  death 

Charitable,  public,  and  similar  bequests 

Specific  exemption 


Total  deductions. 


Net  taxable  estate 

Total  tax 

Tax  credit  for  payments  of  estate,  inheritance,  legacy, 
or  succession  taxes  actually  made  to  any  of  the  several 
States,  Territories,  or  District  of  Columbia  ' 

Net  tax  after  deducting  tax  credit — 


$5, 702, 307 


2,  488, 070 
257,  304 

4, 438,  580 
523, 800 


7,  707,  754 
40, 661,  823 


48, 369,  577 


2, 891, 592 
1, 144, 087 
7, 571, 343 

3, 032, 327 

331, 000 

8, 784, 249 


77, 826, 482 


147, 010 
3,611,573 
2,611,448 

7, 541,  563 
1,873,090 
1, 400, 000 


17, 184, 684 


60,641,798 
5, 739, 349 


4, 473, 136 
1,266,213 


7.33 


6, 921, 963 


52.25 


3.90 

.43 

11.28 


100.00 


337, 934 

479, 425 

2, 681, 604 

3,  580, 904 


7, 079, 867 
42, 580, 218 


49, 660, 085 


3, 406, 158 

539, 055 

2, 680, 284 


767,  632 


63, 975, 177 


89, 055 
2, 685, 558 
2, 156,  647 

699, 329 
2, 045,  000 
1, 000, 000 


8, 675,  589 


55, 299,  588 
6, 829,  937 


4, 139, 144 
1, 690, 793 


10.82 


.53 

.75 

4.19 

5.60 


11.07 
66.55 


77.62 


5.33 

.84 
4.19 


1.20 


100.  00 


I  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  effective  date  of  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  INCOME 


59 


lions,   showing  amounts,    number  of   estates,    and   relative    percentages,   by  size  of 
Continued 


Size  of  net  estate 

$6,000,000  under 
$7,000,000 

$7,000,000  under     '     $8,000,000  under 
$8,000,000                      $9,000,000    ' 

$9,000,000  under 
$10,000,000 

$10,000,000  and 
over 

7 

3                                   3 

2 

16 

Amount 

Percent 

Amount 

Percent    Amount 

Percent 

Amount 

Percent 

Amount 

Percent 

$6, 387, 138 

12.14 

$762, 710 

3.27     $1,058,145 

3.76 

$475, 150 

2.27 

$26, 424, 267 

5.68 

839, 396 

482,304 

2, 633, 354 

5, 504, 713 

1.60 

.92 

5.00 

10.46 

35, 151 

.12 

1, 330, 182 

6.35 

7, 280, 581 

218,112 

19,  736, 813 

12, 396,  325 

1.56 

5,151 

115,500 

2,500 

.02 
.50 
.01 

.05 

4, 313,  656 
328, 140 

15.33 
1.17 

776,  791 
527, 872 

3.70 
2.52 

4.24 
2.66 

9, 459, 767 
30,399,226 

17.98 
57.79 

123, 151 
22,188,690 

.53       4,676,291 
95.24     17,703,208 

16.62 
62.92 

2,  634, 845 
16,006,472 

12.57 
76.36 

39,631,831 
350, 429, 124 

8.51 
75.29 

39,858,993 

75.77 

22,311,841 

95.77  ,  22,379,499 

79.54 

18,641,317 

88.93 

390, 060, 955 

83.80 

3,667,409 

439, 195 

1,442,151 

592, 225 

6.97 

.83 

2.74 

1.13 

120, 824 
53,  669 
48, 691 

.52  1 

.23 

.21 

715, 085 

2.54 

875, 335 
762, 656 
197, 318 

9,228 

4.18 

3.64 

.94 

.04 

13, 336, 173 

6,051,301 

21, 027, 577 

3,  258, 172 

2.87 
1.30 

1, 133, 086 
2, 852, 208 

4.03 
10.13 

4.52 
.70 

218,  269           .  42 

5, 287, 847 

1.13 

52,605,380  j  100.00 

23,  297,  735 

100. 00     28, 138, 023 

100.  00 

20, 961, 004 

100.00   465,446,292 

100. 00 

79, 910 

1. 929. 358 

2. 415. 359 

218, 269 

40, 000 
609, 480 
439,064 

40,000 
996,676 
282,  509 

106, 826 
13, 880, 867 
29, 637, 491 

4, 599, 383 

12, 738. 422 

1, 600, 000 

1, 298, 998 
699, 645 

1, 770, 000 

175,000 
300,000 

300, 000 
200,  000 

700, 000 

300, 000 



7,112,896    

1, 388,  544 

2,473,643 

1,819,185 

62,562,989  ' 

45,492,484 
5,133.297 

4,106,637 
1,026,660 

1 "■ 

21,909,191 
1     2,  595,  063 

1,  685, 611 
909, 452 

25,664,380 
3,250,088 

2, 178,  967 
1,071,121 

19,141,819 
2,  543, 945 

2, 035, 156 
508, 789 

1 

402, 883, 303 
70,232,661 

53,  728, 702 
16,  503, 959 

j 
i 

107095—30- 


60 


STATISTICS  OF  INCOME 


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STATISTICS  OF  INCOME 


61 


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QO— H_H(Qco(^j,^^ir;c;'^cDtDQnTf 
C»«OeoiCTt*ait-C0iO'O.—  CJ5C1CMCM 


---COCO'^'— <cot-co>o 
-t-CMT*icOXCDa::D0O 
)CiCMCDC0I--0>t^OC^ 


'-»  lO         -H  CM  1-t  C4 


■T»0«OGOCOC^>00— icOXCDt-^i-" 


a 

2  1= 


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a  s 
a.S  a-.  S-^ 


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32 


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t-  o 


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82 


STATISTICS  OF  INCOME 


— -5  C  «0  CO  -^  "f 


iCCOt^t~-C/:)0;CC00Ot-ffC' 


"O-^iOt-O^OiOr-t 


;c^'-^Cftcooc:cocjC5t^r^owGoaDur:ooeccD(>iccooiiocO'^o:'<**cD»cci 
'  r-  <N  L ■ '    --        —      — 

5COCOC 


»0  i-O  Q  ' 
■-H  CO  O  I 


r:,t^05<:£)iO(MC^<:Ct-0<MC4C50rf<CDCOC<It^CO"rt«CD 


'Tt^^OCMWrJ^COrt^t-^OOINC^Ol 


^  OC        C.  CO  »-"  to 


cco-oe^os'ri-oc5C5'-'r-T5*c^c^i(rcooTt'cncviO!Ncco«o<x:)«5<NOoooOQO 


o:p3t-:iCirj<.— (i-.c^co— 'CCOJOi— •'-H' 


iC0'-*OO'OiO'C»O00tOC0«D'^iO(M00l- 


r-^Tj*c^cocO(NcoO'-Ht^^roecc^cooooocoi— icoco^-— 't^cscoooi^t--oo.-«co 


'^  ai  o  'T^  '^  o 


b-cc-— 'O— «ix»ocDr---(oaDcO"Tr-co<Mcr-OOi--Cjoccoo-^ot^Tjioot>- 

-        ' O   10  .-H  b- 


s  Ci  O  '-^  o  o; » 


cotocTiot^cc'^cc^'-ti— .i-toocci-HOiOTj-iociot^cor-^eoTt^CiC^ 


^  CO  1-H 


'*t^CC.O»OOC^C^»Oi-HCOMCNiO«-<Cir--«'^i-i'<*«tOOCX3<OOJC^OSClC^NOCC>e^ 


(>»  T-<  m      CI  C0 1-1 


t^CO*OC^.-HT-li^C^OSTJ«»-<i-H-^ 


t>-C4        00 


1^  O^'O  w 


':cci-*rHGOO-'OOciccoi^ioooO"^coot^CiCJCDTficcioOTt<cC':cwcor^'^eo 
.-<^i-ait^oi~^ccwcC'-<cooo--t^oocO'-'i— '•— ■^oa5C^occM»r;occcoiocO'^«--''«t' 
'--«Tt<cocot-coinoioiO'^j<rci^oo^Oicoa3"0(?oai<r>»ooo*Ci-->'*Oicc'C^<x>Oi'«**b- 


C>l<©OiMCCOi— <iO«O00         u^O00O»0»0t-OcCCDC^CDiCC0'-^C^r--C0l--.-«(MC^c 


3^0<MdCMi-i        »0»MCJO^»^CJiOOO;0 


CO  (M  C)  CO  -^  Xi  I-" 


CO  I-  C^  .-I  --I  T 


HCN  COi-H  QO         1-t 


^       ir;a500^co-Hr-. 


-^  1-H  CO         ■^  CO        CO 


00C0QCC'iC00;OOC00lC0^"*0:  •-t^OOrt*»OGOt^»OClO»OOCO'-HCl-<J*COCOCOC 


<  t-  !N  OC  00  -^  -^  C/D  C 


Di-fOCMoi  —  i^-— '-'CDa:r^a:=ooooi— cocNtoh- 


ot^ot^'^cor^t^-r*'tXjO(N»occo-^'^f<r^coi^ic.cocDc-ih-ccc>ioc^i-^OJQCccco 


t-^  (M  i-H  CO  i-H  r 


^0rO(N'-<iOT-H-(jHcC^Cl;3l-^a:TfClC0'CiC0O         '*(Na>O0'-<Oi'-' 


't^Oit-i-Hcot^r--      t^c^cicjoocor— QCcoQO--«co.—(>c 


^  QO  C  -^  r-<  - 

CO        c4"»0 


cOcO'^'-HTrc^Tr-^cocD'-' 


SOC^ICC-^CitOQi-':3h-C<iC^0:r^O»C.'rj'OC0b-.O-HCJOW-«***0OO00(NOC^I-^ 
o<^lcoo^o*oolO^*oocsoLococlOcD'--«co3J^^:-*aiooc^•^«'<^c<^cor--^^^-c^ 

<— (MC--— CSI-^COCOO-Tt<OcOCO'-<f-<COt--r^'-tO'rJ<0-w»-'C^OO:0  0--0)CDcOr^O'^ 


i-HGO-^^OC'TfCOCOOlCl 


J  COCC  < 

-  cooc  ■ 

H*«  CO 


>^cqor--cocDt^r-t^cico^ioo--ti^— '(^^-^lOcDO- 


co■tt*lC»o.-i.-lOi(^^a;cDGOc^oo— •oosocoo^icoo^co 

OCOCOCO»OrJ«iO|s-CSOOCJ5         f-H         .-.tJ-CNiC         --hcO         O 

Tt-T  t'T'^i-J'      CO  t-T      cT  ^ 


(^^U^l-HTt^l.'3  0C^^-■alCO^OI•--CCCO»OCOC'^^-0■-:T♦■TJ^-t«C■^^-00"i:t*•— 'Tt<iOOC0Mii':)t-- 

■^corr'T-Hr---^oo"Oc^r^'— 'OC-icji--cc-^t--C'j!:ocoocc^coiooooao-^'— 'CJ-^io 
iocooccit^40occor-on  Tt*30cc^'^'^co'*c^c»C)iooocDt--Ccor^ooocooor* 


■^'<j*Oror^o:'rH»0'^^?OGOcocc»OGCTft^-^^CN  —  -^^OfOfOoo^*o^Ti^ccoi 
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01— 'CN':t*»oiooo;ci-— •'-.CROxr^ocotoc^ioO'— 't^coc;cicococoioco-*r--oo5 
CO  CO*  •c'-^od  c^cc  iccs"     ---'co  cd~or"co"i-H -^^(C^'iOi-Tio'     u:;  co't^t- cTcp»o 


CO(N'-i  rH^.-.!>4cor-C0 


W  (>^   r-H 


l^^lMooo»oc^(^^■rt^GCco^ 


CO  '■^jH  r^  CT>  10  ^  r-i  »o  CD  ci  t-  cr-  o  1 


•  OiOcoci  —  t^c;ao<: 


■aoc^i'— i--<cj'0'-<oco-^' 


:oO"^c:cot^crvOaooicoto 


C.— icOrHO"— 'Cit^C^ICOr-OOjOCO— i-^t^COCJ'^CO'— 'OOC'— -COOJCN' 


•  iM  Oi  CO  u3 


'  CC  — *  O  Tt^  I--  h-  c 


w^COOLO^^C^O-^COCC.  CO- 

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t--  CO  CO  c^  c-  *r:  »Q  o  c-i  t--  ""J  o  ■— '  CO  t^  Tf  i^  Cj  r  -  oi  ic  »c  Oi  c^  O  cr.  o  CO  I 


cocoi-con^iow-^ 


;  t-^  10  ^  — ' 


^T  t^  :t>  CO  — ;  ^^  CM  >o  o  X  CO  1.0  cc  '^  a;  00  c^i  CO  o  QO 

•  t^  ci  CO  X  Oi  c r  ro  o  CO  X --H  b-T  o' <—«"  •  o  (31*  .-T  eo" 

^  <— I  l-  CO  C^         C^l  t-         CO  lO 


-I—  col^*o^'*--'^-'COCococo(^^Tf'^Ci-r«(^^oot^t--o■^'■ 


l>.^,^r-lcoco-s— 'cr-a-cjioc^Of: 


•  ^xo  — ^i-H  xw 


Ot^-OTt^XCOt^-fC-  -rfr-tCJCC-^t^iOXC^Xr-CO^-^' 


J 10  -^  ici .—  cr-  'O  — '  (M  nr  CO  <N  < 


o  X  cr  CO  o  r^  •—  CO  <M  CO 


cocn-^t.o<M-^r-coof':rh-*t*Ot--ccX'GO'.':'— •M'oX'-'r^-^XC'i^oiC'icooco^ 
rr*--4cO'-HCi^:^:)ai'J0Xcr-'— ic^cici-TtociOii'-cvic^iocoo-- 'ccco-^cocrcocso 
c-i  >o  X  1^  »■-  c_j  10  Oi  -^  X  CO  o  c^  c<»  '-O  <— t  CO  •-•;  oi  c  CO  CO  c^»  cj  o  CO  TT  CO  ■— •  c^j  li^  r-  CO  r- 


■-iCOOCO^-^OXCOC 


cor-(Mccxoi"^r^ccox»o»c-<r' 


C<(NO»C'-HrpC^  COCOCOi-iC^t-hWCO^^uO         X         ^         -^X 


r-^  O  --t 


cO'-tiot^cot^iC'Or-'O'^Tfcowoioco'O-— tx-^xxo-^c^w^xwr^cicoxo 


-CSOiCOt^i.'SiCO'Tr^ 


CO  X       t^  >o 


-5- 1: 


OcOCO-^OlX — --        -       -.__-___-__--     - 

t>-t~-CDOt^l>-Q"^CDO»--C0'-H— •CI'— 'C^OCOX-^OOOCOX— <I^CT>'N«—  ' 


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~"^CDO»--C0'-H— •CI'— 'C 
f-CCOOiOOt^Os'OI 


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ae .  ^ ^  ^  ^  ^ 

01   --H   T}<  t* 

co'»o '<*<i-r 

CO  ■^  CJ  »0 
10  CI  X  -^ 


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GTjt-r— C0C0C^C<)C0Cl»0C0C^li0iC»0-^'-<-^OC 
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rt  O       O  (N 


iC 


(N         «-"  -H 


pa  OS 


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B  ^''S-S  art 


STATISTICS  OF  INCOME 


63 


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t-icor-H.— lOr-^OOectxrcccc^ooit^- 


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c^  -«*«  t^  -£;  o  lO  GO  CN  '^  re  CO  ■<*'  CS  >c  i-^ 


t— 31  en -— "   1— 1  ic    -^r  •— ^ -^ 


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Arkansas 

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Mississippi 

Missouri 

Nehraska 

New  Hampshire 

New  Mexico 

New  York 

North  Carolina.- 

North  Dakota 

STATISTICS  OF  INCOME 


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STATISTICS  OF  INCOME 


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STATISTICS  OF  INCOME 


69 


Table  4. — Estates  of  nonresident  decedents — Distribution  by  size  of  net  estate, 
showing  number,  gross  estate,  deductions,  net  estate,  total  tax,  tax  credit,  and  net 
tax  after  deducting  tax  credit 

[Returns  filed  from  January  1  to  Dencniher  31,  1920] 


Size  of  net  estate 

Num- 
ber of 
returns 

Gross 

estate 

Deduc- 
tions 

Net  tax- 
able estate 

Total 
tax 

Tax 
credit  > 

Net  tax 
after  dc- 
ductJBif 

tax 
credit 

No  net  taxable  estate: 

Gross  estate  under  .'S50,000.   . 

15 

4 

$36. 068 
SM.  373 

$80, 298 
340,  377 

1,3.50.  .582 
204. 252 
320, 704 

1, 142, 167 

245, 068 

10,360 

200, 078 

Gross  estate  over  $50,000 

Net  taxable  estate: 

Under  $50,000   

1,585    11.740.270 

$10,389,688 
4,139,840 
6.871,429 
8, 763, 791 
5,  O40, 206 
709,  249 
2.  796, 941 

$106, 139 
53,  789 
138,  686 
237,  951 
189, 844 
29, 055 
131,287 

$5,  093 

7,077 

15,  C04 

47, 489 

27, 984 

9,013 

•    10,714 

$101,04»i 

$50,000  under  $100,000 _. 

$100,000  under  $200,000 

$200,000  under  $400.000 

$400,000  under  $(:00,000 

.$600,000  under  $800,000 

$800,000  under  $1,000.000 

$1  000  000  under  $1 ,500,000 

CO 
48 
31 
10 
1 
3 

4,  344, 092 
7, 192, 133 
9,  905. 9,58 
5, 285,  274 
719, 609 
2, 997, 019 

46,  712 
123, 082 
1€0, 462 
161,860 

20,  tM2 
120, 573 

$1,500,000  under  $2,000,000.  - . 
$2,000,000  under  $2,500,000.  - . 
$''  500  000  under  .$3,000,000 

3 

1 

5,  206, 961 
2, 010, 1.53 

275,611 

4,931,350 
2,010,153 

304, 321 
134, 515 

93, 631 
24, 466 

210, 690 
1 10, 049 

$3  000  000  under  $3,500,000     . 

$3  500  000  under  $4,000,000     . 

$4  000,000  under  $5,000,000     - 

$5  000  000  under  .$6  000  000 

$6  000  000  under  $7  000  000 

$7  000  000  under  $8  000.000 

$8  000  000  under  $9  000,000 

.$9  000  000  under  $10,000,000 

$10  000  000  and  over 

Total     

1,761 

49,731,910 

4, 175,  497 

45. 652,  647 

1.  325,  587 

241, 071 

1, 084,  516 

'  Credit  for  payment  of  estate,  inheritance,  legacy  or  succession  taxes  actually  made  to  any  of  the  several 
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  date  of  the  revenue  act  of  1926  (Feb  2fi, 
192(i,1,  and  to  80  per  cent  of  the  total  tax  after  the  effective  date  of  the  revenue  act  of  1926.) 

The  number  of  estate-tax  returns  filed  for  the  period  from  Septem- 
ber 9,  1916,  to  December  31,  1929,  is  as  follows: 

Historical  comparison,  by  resident  and  nonresident  decedents,  of  number  of  retttrmi, 
gross  and  net  estate,  and  tax,  SeT)tember  9,  1916,  to  December  31,  1929 


Returns  filed 

Gross  estate 

Total 

Resident 
decedents 

Non- 
resident 
decedents 

Total 

Resident  dece- 
dents 

Non- 
resident 
decedentf; 

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

Jan.  15-Dec.  31,  1922 

Jan.  1-Dec.  31,  1923 

45, 126 
13, 876 
15,119 
14,  513 
16,019 
14,  567 
10,  700 
10, 236 
10, 343 

42,230 

12,  o63 

13, 963 

13,011 

14,013 

13, 142 

9,353 

8,079 

8,582 

2,896 
1,313 
1,156 
1,502 
2,006 
1,425 
1,347 
2,157 
1,761 

$8, 893, 238, 780 
3, 014, 072, 723 
2,804,327,313 
2,566,521,698 
3,  OOI,  088, 953 
3, 407, 923, 034 
3,173,235,017 
3,  554, 270, 423 
3, 893, 246, 060 

$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 
3,843,514,150 

$107,  596, 891 
58,113,259 
29,  586, 641 

Jan.  1-Dec.  31,  1924 

25, 599,  523 

Jan.  1-Dec.  31,  1925 

42, 725, 2C9 

Jan.  1-Dec.  31,  1926 

21,6.56,418 

Jan.  1-Dec.  31,  1927 

26, 946, 4.52 

Jan.  1-Dec.  31,  1928 

51,031,739 

Jan.  1-Dee.  31,  1929 

49,731,910 

70 


STATISTICS  OF  INCOME 


Historical  comparison,  by  resident  and  nonresident  decedents,  of  number  of  returns, 
gross  and  net  estate,  and  tax,  September  9,  1916,  to  December  31,  1929 — -Contd. 


15, 


Sept.  9,   1916-Jan 
1922 

Jan.  15-Dcc.  31,  1922.. 
Jan.  1-Dec.  31,  1923.. 
Jan.  1-Dec.  31,  1924.. 
Jan.  1-Dec.  31,  1925.- 
Jan.  1-Dec.  31,  1926.. 
Jan.  1-Dec.  31,  1927.. 
Jan.  1-Dec.  31,  1928.- 
Jan.  1-Dec.  31, 1929.. 


Net  taxable  estate 


Total 


$5,  509,  522, 243 
1,704,974,496 
1,  532,  OGl,  390 
1, 395, 815, 832 
1, 658, 869, 282 
1,  972,  536,  751 
1,761,617,030 
1,  992, 503, 398 
2, 313,  976, 089 


Resident 
decedents 


f5, 407, 
1, 652, 
1, 504, 
1, 372, 
1,621, 
1,  951, 
1,  735, 
1, 943, 
2, 268, 


673, 531 
832, 089 
621, 046 
420, 879 
008, 326 
969, 366 
840, 229 
428, 661 
323, 442 


Non- 
resident 
decedents 


$101, 848, 712 
52, 142, 407 
27, 440, 344 
23, 394, 953 
37, 860, 956 
20, 567, 385 
25,  776, 801 
49, 074,  737 
45, 652, 647 


Tax 


Total 


$356,  ol6, 2ol 
120, 562, 181 
89, 109, 477 
71,939,423 
87, 322, 284 
101,805,202 
41,686,113 
41, 959, 259 
44, 387, 998 


Resident 
decedents 


$351, 138,  323 
117,623,821 
88, 383,  941 
71,451,158 
86, 223, 095 
101,324,152 
40, 931, 224 
40,  501, 235 
43, 303, 482 


Non- 
resident 
decedents 


$5, 377, 928 

2, 938, 360 

725, 536 

488, 265 

1,099,189 

481,050 

754, 889 

1,398,024 

1, 084, 516 


Tables  exhibitino;  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, 

David  Burnet, 
Commissioner  oj  Internal  Rei^enue. 

Approved  December  2,  1930. 
A.  W.  Mellon, 

Secretary  of  the  Treasury. 


BASIC  TABLES 


INDIVIDUAL  RETURNS 


71 


72 


STATISTICS  OF  INCOME 


Table  1. — Indii'idual  returns — Distribution  by  States  and  Territories,  showing 
population  and  percentage  of  population  filing  returns:  also  number  of  returjis, 
net  income,  net  loss  for  prior  year,  personal  exemption  and  credit  for  deperidents, 
average  net  income  and  average  tax  per  return,  and  relative  percentages  ^ 

[[Qcome  returned  for  the  calendar  year  ended  Dec.  31,  192?.    Fiscal  and  fractional  (part  year)  returns  are 

included.    (See  p.  1)] 


states  and  Territories 


Population 
as  of  July  1, 
1928  (Bureau 
of  the  Census 

estimate) 


Returns 


Net  income  ^ 


Number 


Per  cent 


Per  cent 


Net  loss 

for  prior 

year 


Alabama 

Alaska ' 

Arizona 

Arkansas 

Oalifornia 

(~ dorado 

Connecticut 

Delaware 

District  of  Columbia-,- 

Florida 

Georgia 

Hawaii 

Idaho 

[Uinois 

[ndiana 

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. 


2,  573, 000 
(55,000)'. 
474.000 

1,  944,  000 
4,  oo'i.  000 
1,  090.  000 
1.  667.  000 
244,  000 
552. 000 
1,  411.  IXK) 

3.  203.  000 
312,000 
546.000 

7,  396.  000 
3. 176.  000 
2.428.000 

1.  83.=;.  000 

2.  553.  000 
1. 950. 000 

795, 000 
1,616,000 
4, 290,  000  ; 
4.591,000  , 
2,722,000  j 

1,  791. 000  ; 
3,523.000 

549.000  ; 

1.408,000  I 

78.000  ! 

456.000  ! 
3,821.000  ! 

396,000 
11.550,000  ! 
2,933,000  < 

641,000  I 
6, 825,  000  I 
2.426,000  i 

902,000  I 
9,854,000  i 

716,000 
1, 864,  000  1 

704  000  ' 

2,  502, 000 
5,  487,  000 

531,000 
352,000 
2,  575,  000 
1,  642. 000 
1,  724.  000 
2, 953.  000 
247,000 


26, 891 


0.66 


$142, 167, 220 


0.56 


11,  527 

16,  660 

316,  738 

31,091 

81,  063 

9,592 

44.  183 

32, 155 

32. 921 

8,047 

9.808 

373.  621 

75.  376 

40.  789 

32.929 

35,  367 

36. 981 

18,611 

65,258 

215,  559 

179, 886 

60,  752 

16, 140 

99,295 

17, 112 

31,  426 

4,477 

14,  132 

196, 681 

6,086 

780. 418 

30,997 

9,710 

218, 479 

37,261 

29,333 

361.  220 

25, 801 

13, 725 

10,  649 

35,039 

112,  273 

13, 262 

9,394 

37,  619 

66, 167 

30,643 

98, 485 

8,622 


120,  380, 000  I     4, 070, 851 


.28 

.41 

7.78 

.76 

1.99 

.24 

1.09 

.79 

.81 

.20 

.24 

9.18 

1.85 

1.00 

.81 

.87 

.91 

.46 

1.60 

5.30 

4.42 

1.49 

.40 

2.44 

.42 

.  77 

.11 

.35 

4.83 

.16 

19.17 

.76 

.24 

5.37 

.92 

.72 

8.87 

.63 

.34 

.26 

.86 

2.75 

.33 

.23 

.92 

1.63 

.75 

2.42 

.21 


100.00 


58,368,659  I 

71,689,792  i 

1, 765,  573, 139 

158, 931, 875 

522, 496,  528 

107,  335, 477 

227,  620,  606 

178, 843, 603 

167, 063,  587 

43,  349,  731 

37, 121, 872 

2,  392.  631,  092 

365,  336,  866 

221, 881.  247 

162,  394,  758 

193,  766,  254 

184, 035,  325 

111,  5.58,  275 

409, 371,  465 

1, 357, 076,  374 

1,  036.  529, 992 

340, 152.  949 

64, 6S9,  480 

563,951.553 

72. 908,  121 

139.471,054 

20,  109,  392 

72.  610,  2=i6 

1,241,411,359 

29,  995,  501 

6, 458.  089.  207 

161.039.786 

34, 878. 015 

1,  302,  762. 001 
211,061.345 
132, 829,  673 

2,  204,  955, 406 
176,  225. 164 

55,  510.  360 

38. 954,  968 

190.  287, 682 

580,  239,  493 

5S.  809,  296 

48,  086, 175 

181.  750, 013 

273,  648,  593 

140, 128, 751 

453. 394,  323 

33,  233,  249 


25, 226,  326,  912 


.23 

.28 

7.00 

.63 

2.07 

.43 

.90 

.71 

.66 

.17 

.15 

9.48 

1.45 

.88 

.64 

.77 

.73 

.44 

1.62 

.5.38 

4.23 

1.35 

.26 

2.24 

.29 

.55 

.08 

.29 

4.92 

.12 

25.60 

.64 

.14 

5.16 

.84 

.53 

8.74 

.70 

.22 

.15 

.76 

2.30 

.23 

.19 

.72 

1.08 

.56 

1.80 

.13 


100.00 


$474, 376 


136,  223 
371, 637 
3, 428, 205 
81,  526 
133, 085 


227,778 
651,415 
299, 637 

65,  350 

76,  7,50 

3, 037. 156 

224.  717 

86, 074 
537, 613 
171,706 
357,  514 

51, 867 
475,  991 
1, 077, 199 
927, 083 
268, 901 
968. 194 
507,  757 

60,638 
216, 965 

25, 208 

85, 432 
836,  052 

60,  486 

8, 936,  660 

141,  308 

28, 448 
948,  605 
767.  328 
170,  954 

1,  942, 467 
101,  251 

63,588 

29,796 

487, 134 

2,  653, 857 

24,215 
56, 475 
233, 852 
639,  769 
150,001 
285, 378 
34,854 


1  Data  for  returns  of  net  income  under  $5,000  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(.See  pp.  1,  19-24.) 

'  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. 


STATISTICS  OF  INCOME 


73 


Table  1. — Individual  returns — Distribution  by  States  and  Territories,  showing 
population  and  percentage  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  return,  and  relative  percentages — Con. 


States  and  Territories 


Alabama 

Alaslca  ' 

Arizona 

Arkansas 

California 

g^Iorado 
onnecticut 

Delaware 

District  of  Columbia .-. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas. 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan. 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New  Hampshire 

New  Jersey 

New  Mexico. 

New  York 

North  Carolina 

North  Dakota 

Ohio 

Oklahoma 

Oregon..- 

Pennsylvania 

Riiode  Island 

South  Carolina 

South  Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West  Virginia 

Wisconsin 

Wyoming 


Personal 
exemption 
and  credit 

for  de- 
pendents 


$83, 423,  225 


Tax 


Per  cent 


$4, 035, 792 


0.35 


Average 

net 

income  per 

return 


Average 
income 
tax  per 
return 


$5,286.79  ■     $150.08 


Percent- 
age of 
popula- 
tion filing 
returns 


1.05 


32,  491,  fi83 
53, 898,  941 

882, 18,=),  352 
93,  227,  057 

226,  675,  721 

27,  161, 804 
113,730,864 

99,  795.  963 
101,  804,  413 

26,  641,  659 

28,  567,  908 
062.  372,  426 
224,  784,  821 
126,  771, 116 
107, 478,  251 
105,  322, 454 
108, 893, 147 

55,  446,  493 
190,037.553 
608, 178, 834 
513,  503, 867 
181,  198,  441 

53,  207.  169 
301,  094,  770 

49,  893,  864 
101,  309,  986 

11,107,799 

40,  598, 803 
586, 852, 867 

19,430,311 
253,  134.  253 
100,  457, 143 

31,938,638 
640,  339,  586 
120,  880, 151 

87,  220,  725 
04,5, 727,  558 

74, 696,  773 

43,  670,  917 

34,512,811 
107,  783,  989 
321,  770,  302 

41, 092,  743 

27,  848,  783 
115,473,919 
181,  759,  705 

91,  488, 847 

297.  533, 862 

24.  742, 907 


1, 600,  308 

877,  747 

63.707,  136 

4,  459.  057 
23,  104. 139 
10,  592, 886 

7,  474,  643 
7,714,261 
3, 806,  534 
1,311.756 

283, 172 

110,659,  199 

10,  100.  848 

6,  216.  041 

2,  928,  097 

5,  639.  394 
4.  380,  028 
4,  262, 498 

16,126,803 
59,  738, 973 

50.  601,  040 
11,925,077 

763,  702 
18, 910,  977 

1,  298,  024 

2,  109,  341 
477,  673 

1,991,854 

51,  889,  941 
464, 430 

451, 603,  998 

6, 051, 641 

209,  440 

55,  393,  575 

6,  446,  274 
2,  387,  276 

96,  772,  465 

8,  093, 013 
716,628 
321,  516 

5,624,  112 

14,401,968 

1,  095,  839 

1,  055,  740 
4,  40*.  983 
4,  464, 930 

2,  920, 822 
12,  459,  318 

372, 128 


Total. 


11, 859,  161, 174     1, 164,  254, 037 


.14 
.08 

5.47 
.38 

1.98 
.91 
.64 
.66 
.33 
.11 
.02 

9.51 
.87 
.53 
.25 
.48 
.38 
.37 

1.39 

5.13 

4.35 

1.03 
.07 

1.62 
.11 
.18 
.04 
.17 

4.45 

.04 

38.79 

.52 

.02 

4.76 
.55 
.21 

8.31 
.70 
.06 
.03 
.48 

1.24 
.09 
.09 
.38 
.38 
.25 
1.07 
.03 


5,  063. 64 

4,  303. 10 

5,  574.  23 
5,111.83 
6, 445.  56 

11, 190. 10 
5, 151.  77 
5,561.92 
5, 074. 68 

5,  387. 07 

3,  784. 86 

6,  403. 90 
4, 846. 86 
5, 439. 73 
4, 931. 66 
5, 478.  73 
4, 976.  48 
5, 994. 21 
6,  273. 12 
6,  295.  61 
5,  928. 78 
5,  599. 04 
4, 008. 02 
5, 679.  56 

4,  260.  64 
4.  438.  08 
4,491.71 
5, 138.  00 
6,311.80 

4,  486.  31 
8,  275. 15 

5,  195.  33 

3,  591. 97 
5,  962. 87 
5,  664. 40 

4,  528. 34 
6, 104. 19 
6, 830. 17 
4, 044. 47 

3,  658.  09 
5, 430.  74 
5,168.  11 
4, 434.  42 
5,118.82 
4, 831.  33 

4.  135.  73 
4,  572. 94 
4,  603.  69 
3. 854. 47 


138. 83 
52.69 
201.14 
143. 42 
285.02 
1, 104.  35 

169. 17 
239. 91 
115.  63 
163. 01 

28.87 

296. 18 
134.  01 
152.  40 

88.92 

159.  45 
lis.  44 
229. 03 
247. 12 
277. 14 
281.29 
196.  29 

47.32 
190.  45 

75.85 

67.12 
108. 69 
140. 95 
263. 82 

69.46 
578. 67 
195.  23 

21.57 
253.  54 
173.00 

81.39 
267. 90 
313. 67 

52.21 

30.19 

160.  51 
128.28 

82.63 
112.38 
117.20 

67.48 

95.32 
126.  51 

43.16 


100.00 


6, 196. 81         285. 99 


2.43 
.86 
6.95 
2.85 
4.86 
3.93 
8.00 
2.28 
1.03 
2.58 
1.80 
5.05 
2.37 
1.68 
1.79 
1.39 
1.90 
2.34 
4.04 
5.02 
3.92 
2.23 
.90 
2.82 
3.12 
2.23 
5.74 
3.10 
5.15 
1.69 
6.76 
1.06 
1.51 
3.20 
1.54 
3.25 
3.67 
3.60 
.74 
1.51 
1.40 
2.05 
2.50 
2.67 
1.46 
4.03 
1.78 
3.34 
3.49 


3.38 


'  Alaska  included  in  the  State  of  Washington. 


74 


STATISTICS   OF   INCOME 


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  for  prior  year,  personal  exemption  and  credit  for  dependents,  tax 
before  tax  credits,  and  tax  credits  ^ 

[Income  returned  for  the  calendar  year  ended  Dec.  31,  1928.    Fiscal  and  fractional  (part  year)  returns  are 

included.    (See  p.  1)] 


Income  classes      Number 
(thousands  of  of 

dollars)  returns 


Xet  income  ' 


Tax  after  tax  credits 


Net  tax 


1  Average  net 
tax  per 
return 


Aver- 
age 
rate      Net  loss 

of  tax     for  prior 


on 
net 
in- 
come 
(per 
cent) 


year 


Personal 
exemption 
and  credit 
for  depend- 
ents 


Under  l ' 

Under  1- 

1  under  2' 

1  under  2 

2  under  3  ' 

2  under  3.- 

3  under  4  ' 

3  xmder  4 

4  under  5  ' 

4  under  5.. 

5  under  6  ' 

0  under  6 

6  under  7  s 

6  under  7 

7  under  S  3 

7  under  8-. 

Sunder  9  s 

S  under  9 -- 

9  under  lO^ 

9  under  10 

10  under  11 

11  under  12 .J 

12  under  13 i 

13  under  14 

14  imder  15 

15  under  20 

20  under  25 

25  under  30 

30  under  40.. 

40  under  50 

50  under  60 

60  under  70 

70  under  80 : 

sounder  90 

90  under  100 

100  under  150 

150  under  200 

200  under  250 ■ 

250  under  300 ! 

300  under  400 i 

400  under  500 1 

500  under  750 

750  under  1.000.... 
1,000  under  1,500.. 
1,503  under  2,000.. 
2,000  under  3,000.. 
3,000  under  4,000.. i 
4,000  under  5,000..  1 
5,000  and  over 


98,873 

12,250 

419,  619 

498,828 

379, 455 

458,326 

450,040 

253,673 

154,085 

334,815 

22,763 

20a347 

9,324 

141,608 

5.940 

101.420 

4,199 

73,  895 

3,490 

57.780 

45.902 

37,542 

30, 419 

25.792 

21.642 

70, 761 

38.831 

24.463 

27.984 

15,601 

9,775 

6,573 

4,703 

3,503 

2.653 

7.049 

3,050 

1,665 

963 

1,181 

575 

685 

298 

248 

108 

91 

20 

18 

26 


$57,904,674  j. 

6.630.550  I 

660.374.911    . 

866.457.026  : 
937.995.262  I. 

1,092.905.681 

1,574.140,577  I. 
902.910.334  I 
668.716.423    . 

1. 502,  330. 402  | 
122.696.338    . 

1, 139.  227. 459 

59.960.167  I. 

915.425,014  i 

44.224.673  i. 

757,844,610  1 

35.550.372    . 

626^  164,  700  | 

33,129,425  '. 

548.297.372  ' 

481.174,257  , 

431.102,302  : 

379,532,716  j 

347.817,224  i 

313.768.851  I 

1,218,787.334 
865,670.420 
668, 18a  089  I 
963.768,154  ' 
694.554.586 
533.827,271  i 
424,531,649  I 
351,345.948  j 
296.757.699  i 
251,415.357  ! 
850,450,966  ! 
524.349.061  ' 
370.602.993 

262. 179. 027 
407, 559, 097 
256,341.229 

I      412.729,259 

258. 132, 412 

298.896.465 

186,776,958 

i      220. 095. 804 

I        69.502.210 

'■        80.  232.  246 

1      253,  359. 358 


$59,662 


$4.87 


4, 317, 054 
"3,'367,"730' 


13.04 


0  90 

"."is" 

".'46' 
"."37' 


4, 167,  343 
'4,"25i,'0S9' 
"i,'627,"S34" 


12.45 


.28 


4, 651,  786 


20.42 
"3i"68" 

'45."87" 


.37 


4, 597, 249 


62.21 


.73 


4,  764,  895 
4,743,951 
5, 045, 654 
5. 143,  523 
5, 336, 100 
5, 365, 369 
27, 903, 967 
29. 219, 181 
29, 843, 478 
55,  762,  762 
50  962, 082 
46, 555, 494 
43,  744, 526 
37, 924, 634 
34,941,615 
31, 280, 967 
116,855,418 
79. 855, 502 
59,  658, 312 
42,999.828 
68,971,203 
44. 278, 641 
72, 364,  774 
44. 059. 490 
49, 983, 8% 
31. 951,  002 
40. 026,  775 
10,  779.  669 
14, 345. 489 
38, 053, 380 


8Z47 
103.35 
134.40 
169.09 
206.89 
247. 91 
394.34 
752. 47 
1,  219.  94 
i        1, 992.  67 

3,  266.  59 

4.  762.  71 
6, 655. 18 
8, 063.  92 
9,  974.  77 

11,  790.  79 

16, 577.  59 

26. 182. 13 

35. 830  82 

44, 651. 95 

58.400.68 

77. 006. 33 

105, 642. 01 

147, 850.  64 

201,  547.  97 

,    295,84Z61 

439,  854. 67 

538,  983. 45 

796, 971. 61 

1, 463.  591.  54 


Total 4,070  851  |25,  226, 326. 912   1,164,254,037 


285.99 


.87 
.99 
1.17 
1.36 
1.53 
1.71 
2.29 
3.38 
4.47 
5.79 
7.34 
8.72 
10  30 
10  79 
11.77 
12.44 
13.74 
15.23 
16.10 
16.40 
16.92 
17.27 
17.53 
17.07 
16.72 
17.11 
18.19 
15.51 
17.88 
15.02 


$1, 257. 

107, 

%9. 

155, 

1,063. 

145. 

791, 

194, 

823, 

196, 

884, 

i      745, 

1      973, 

I      722, 

I      611, 

I  2.  535. 

I  2, 034, 

'  1,432. 

■  1,949, 

I  1,507, 

1, 191. 

924, 

1,082. 

915, 

704, 

2,  817. 

1, 172, 

369, 

796, 

1. 372, 

1, 072. 

539. 

531, 

843, 


4.62 


Nontaxable' 1,547,788  .  4,194.692,822   

Taxable. 2,523,063   21,031,634,090   1,164,254,037 


4.62 


086 

137 

392 

814 

960 

656 

046 

009 

692 

787 

574 

871 

920 

832 

638 

546 

953 

000 

460 

100 

843 

913 

539 

823 

170 

990 

892 

567  I 

658  I 

054  I 

618  i 

507  1 

702  I 

226 


178,500 


$262, 715, 054 

1,  327, 108 
164,  621,  990 
732,  098,  185 
397.  S84.  545 
696, 020,  731 
793, 984,  776 
580,  79S.  484 
683.  067, 191 
097, 532, 837 

97, 352, 497 

736, 485,  C40 

32,  696, 665 

498, 47S.  240 

18,  747,  949 

355.716,212 

12,  756, 671 

256,  53S.  487 

10  349, 663 

199.  046,  006 

154, 944,  595 

126. 017, 400 

101,  314. 399 

85, 444, 175 

71,504,299 

230  088. 173 

123,557,719 

76.909,437 

86.  89S,  238 

47, 422, 640 

29, 267, 846 

19, 631, 212 

13, 901. 325 

10  143, 585 

7,  738, 490 

20, 657, 270 

8, 810  714 

4, 806.  456 

2,  725, 926 

3,  415. 0% 
1.636,214 
1, 925,  632 

802,  227 
743.994 
270  tj50 
235,433 
40  300 
27,648 
61,  750 


33,616,475   11,859,161,174 


4,  905, 176     5. 474. 177.  001 
2-,  711,  299     6,354.984,173 


»  Data  for  returns  of  net  income  under  $5,000  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(See  p.  1.)  The  estimated  and  tabulated  data  for  this  table  for  these  net  income  classes  are  shown  sepa- 
rately on  pp.  19-24. 

■  Capital  net  gain  from  sale  of  assets  held  more  than  2  years  is  included  in  net  income,  but  capital  net  loss 
from  sile  of  assets  held  more  than  2  years  and  net  loss  for  prior  years  are  not  deducted. 

'  Nontaxable.    Specific  exemptions  exceed  net  income. 


STATISTICS   OF   INCOME 


75 


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  for  prior  year,  personal  exemption  and  credit  for  dependents,  tax 
before  tax  credits,  and  tax  credits — Continued 


Tax  credits 


Income  classes 
(thousands  of  dollars) 


Under  1  ' 
Under  l.._ 
1  under  2  3 

1  under  2 

2  under  3  3 

2  under  3 

3  under  4 

3  under  4 

4  under  5  ^ 

4  under  5 

5  under  6  ' 

5  under  6 ;    5, 

6  under  7 

6  under  7 

7  under  8 

7  under  8 

8  under  9 

8  under  9 

9  under  10  s 

9  under  10 

10  under  11 

11  under  12 

12  under  13 

13  under  14 

14  under  15 

15  under  20 I  22, 

20  under  25 
25  under  30 
30  under  40 
40  under  50 
50  under  60 
60  under  70 
70  under  80 
80  under  90 
90  under  100 
100  under  150 
150  under  200 
200  under  250 
250  under  300 
300  under  400 
400  under  500 
500  under  750 
750  under  1,000 
1,000  under  1,600 
1,500  under  2,000 
2,000  under  3.000 
3,000  under  4,000 
4,000  under  5,000 
5,000  and  over 

Total 

Nontaxable  ^ 
Taxable 


5, 126, 415 


3  Nontaxable.    Specific  exemptions  exceed  net  income. 
107095—30 G 


76 


STATISTICS  OF  INCOME 


Table  3. — Individual  returns — Simple  and  cumulative  distribution  of  the  number 
of  returns,  net  income  and  tax,  and  relative  percentages,  by  income  classes  ' 

[Income  returned  for  the  calendar  year  ended  Dec.  31,  192S.    Fiscal  and  fractional  (part  year)  returns  are 

included.    (See  p.  1)] 


Income  classes 


Under  $1.000 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  un<ier  $4,000-- 

$4,000  under  $."),{)00 

$5,000  uniicr  $il.(IO0 

$6,000  under  $7,000 

$7,000  under  $s.l)00 

$8,000  under  $!i,000 

$9,000  under  $10.000 

$10,000  under  $11,000 

$11,000  under  $12,000 

$12,000  under  $13,000 

$13,000  under  $14.000 

$14,000  under  $15,000 

$15,000  under  $20,000 

$20,000  under  $25.000 

$25,000  under  $30.000 

$30,000  under  $40,000 

$40,000  under  $50.000 

$50,000  under  $60,000 

$60,000  under  $70,000 

$70,000  under  $80,000 

$80,000  under  $90,000 

$90,000  under  $100.000 

$100,000  under  $150,000- .. 
$150,000  under  $200,000-  .- 
$200,000  under  $250,000- _. 
$250,000  under  $3(ll),0(K)--- 
$300,000  under  $400,000.-  . 
$400,000  under  $500,000-  . . 
$500,000  under  $750,000- .. 
$750,000  under  $1,000,000.. 
$1,000,000  under  $1,500,000 
$1,500,000  under  $2,000,000 
$2,000,000  under  $3,000,000 
$3,000,000  under  .$4,000,000 
$4,000,000  under  $5,000,000 
$5,000,000  and  over 

Total 


Returns 


Simple  distribution 


Number  in 
each  class 


111,123 

918,  447 

837,  781 

703,  713 

488,  900 

231,  110 

150,  932 

107,  360 

78,  094 

61,  270 

45,  902 

37,  542 

30, 419 

25,  792 

21,  642 

70,  761 

38, 831 

24, 463 

27, 984 

15,  601 

9,775 

6,573 

4,703 

3,  503 

2,653 

7,049 

3,050 

1,665 

963 

1,181 

575 

685 

298 

248 

108 

91 

20 

18 

26 


4,  070, 851 


Per  cent 
of  total 


2.73 
22.56 
20.  58 
17.29 
12.00 

5.68 

3.71 

2.64 

1.92 

1.51 

1.13 
.92 
.75 
.633 
.531 

1.738 
.953 
.600 
.686 
.383 
.240 
.161 
.115 
.086 
.065 
.173 
.074 
.040 
.023 
.029 
.014 
.016 
.0073 
.0060 
.0027 
.0023 
.0005 
.  0005 
.0007 


100. 00 


Cumulative  distri- 
bution over  class 
below 


Number 


4,  070,  851 

3, 959,  728 

3,041,281 

2,  203,  500 

1,  499,  787 

1, 010,  887 

779,  777 

628, 845 

521, 485 

443, 391 

382, 121 

336,  219 

298,  677 

268,  258 

242, 466 

220,  824 

150,  063 

111,232 

86,  769 

58.  785 

43, 184 

33, 409 

26,  836 

22,  133 

18,  630 

15,  977 

8,928 

5,878 

4,213 

3,250 

2,069 

1,494 

809 

511 

263 

155 

64 

44 

26 


Per  cent 
of  total 


100.  00 
97.27 
74.71 
54.13 
36.84 
24.84 
19.16 
15.45 
12.81 
10.89 
9.38 
8.25 
7.33 
6.580 
5.947 
5.416 
3.678 
2.725 
2.125 
1.439 
1.056 
.816 
.655 
.540 
.454 
.389 
.216 
.142 
.102 
.079 
.050 
.036 
.020 
.0127 
.0067 
.0040 
.0017 
.0012 
.0007 


Cumulative  distri- 
bution under  class 
above 


Number 


111,123 
1,  029.  570 

1,  867, 351 

2,  571, 064 

3,  059, 964 
3,  291, 074 
3, 442,  006 
3,  549,  366 
3,  627, 460 
3,  688,  730 
3,  734, 632 
3,  772, 174 
3.  802.  593 
3,  828,  385 

3,  850,  027 
3, 920,  788 
3, 959,  619 
3, 984,  082 
4, 012,  066 

4,  027,  667 
4,  037, 442 
4,  044, 015 
4,048,718 
4,  052,  221 
4,  054,  874 
4,061,923 
4,  064,  973 
4,  066,  638 
4,  067,  601 
4,  068,  782 
4,  069,  357 
4.  070.  042 
4,  070,  340 
4,  070,  588 
4,  070,  696 
4,  070,  787 
4,  070,  807 
4,  070,  825 
4,  070,  851 


Per  cent 
of  total 


2.73 
25.29 
45.87 
63.16 
75.16 
80.84 
84.55 
87.19 
89.11 
90.62 
91.75 
92.67 
93.42 
94. 053 
94.  584 

96.  322 

97.  275 
97. 875 

98.  561 

98.  944 
99. 184 

99.  345 
99. 460 
99,  546 
99.  611 
99, 784 
99.  858 
99.  898 
99. 921 
99.  950 
99.964 
99  980 
99.  987? 
99.  9933 
99.  996 
99.  9983 
99.  9988 
99.  9993 

100.  00 


'  Data  for  returns  of  net  income  under  $5,000  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(See  pp.  1,  19-24.) 


STATISTICS  OF  INCOME 


77 


Table  3. — -Individual  returns — Simple  and  cumulntivp  distrihution  of  the  nvrnber 
of  returns,  net  income  and  tax,  and  relative  percentages,  hy  income  classes — 
Continued 


Income  classes 


Net  income  ^ 


Under  $1,000 

$1,000  under  $2,000 

$2,000  under  $3,000 

$3,000  ujider  $4,000 

$4,000  under  $5,000 

$5,000  under  $fi,000 

$6,000  under  $7,000 

$7,000  under  $8,000 

$8,000  under  $9,000 

$9,000  under  $10,000 

$10,000  under  $11,000 

$11,000  under  $12,000 

$12,000  under  $13,000 

$13,000  under  $14,000 

$14,000  under  $15,000- 

$15,000  under  $20,000 

$20,000  under  $25,000 

$25,000  under  $30,000 

$30,000  under  $40,000 

$40,000  under  $50,000 

$50,000  under  $60,000 

$60,000  under  $70,000 

$70,000  under  $80,000 

$80,000  under  $90,000 

$90,000  under  $100,000 

$100,000  under  $150,000 

$150,000  under  $200,000 

$200,000  under  $250,000 

$250,000  under  $300,000 

$300,000  under  $400,000 

$400,000  under  $500,000 

$500,000  under  $750,000 

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


Total - 


Simple  distribution 


Amount  in 
each  class 


$64,  535,  224 

1,526,831,937 

2, 030,  900, 943 

2,477,050,911 

2,  171,  046,  825 

1,  261,  923,  797 

975,  385, 181 

802, 069,  283 

661,  715,  072 

581,426,797 

481,  174,  257 

431,102,302 

379,532.716 

347,  817,  224 

313,768,851 

1,  218,  787,  334 

865,  670,  420 

668, 180, 089 

963,  768, 154 

694,  554,  586 

533,  827,  271 

424,531,649 

351, 345, 948 

296,  757,  699 

251, 415,  357 

850,  450, 966 

524, 349,  061 

370,  602,  993 

262, 179,  027 

407,  559, 097 

256,  341,  229 

412,  729,  259 

258, 132, 412 

298,  896, 465 

186,  776, 958 

220,  095, 804 

69,  502,  210 

80,  232,  246 

253,  359,  358 


Percent 
of  total 


25,  226, 326, 912 


0.26 
6.05 
8.05 
9.82 
8.61 
5.00 
3.87 
3.18 
2.62 
2.30 
1.91 
1.71 
1.50 
1.38 
1.24 
4.83 
3.43 
2.65 
3.82 
2.75 
2.  12 
1.68 
1.39 
1.18 
1.00 
3.37 
2.08 
1.47 
1.04 
1.62 
1.02 
1.64 
1.02 
1.18 
.74 
.87 
.28 
.32 
1.00 


Cumulative  distribu- 
tion over  clas«  below 


Amount 


I  Per  cent 
of  total 


$25,  226, 

25, 161, 

23,  634, 

21,  604, 

19, 127, 

16,  955, 

15,  694, 

14,  718, 

13, 916, 

13,  254, 

I  12,673, 

12,  192, 

11,761, 

11,381, 

11,033, 

10,  720, 

9,  501, 

8,  635, 

7, 967, 

7,  003, 

6,  309, 

5,  775, 

5, 350, 

4, 999, 

4,  702, 

4,451, 

3,  600, 

3, 076, 

2,  705, 

2,  443, 

2,  036, 

1,  779, 

1, 366, 

1, 108, 

809, 

623, 

403, 

333, 

253, 


100.00 


326, 912 
791,  688 
959,  751 
058,  808 
007,  897 
961, 072 
037,  275 
652,  094 
582,811 
867,  739 
440,  942 
266,  685 
164, 383 
631, 667 
814,443 
045,  592 
258,  258 
587,  838 
407,  749 
639,  595 
085,  009 
257,  738 
726, 089 
380, 141 
622,  442 
207,  085 
756,  119 
407, 058 
804,  065 
625,  038 
065,  941 
724,712 
995,  453 
863,041 
906,  576 
189, 618 
093,  814 
591,604 
359,  358 


Cumulative  distribu- 
tion under  class  above 


100.00 

99.74 

93.69 

85.64 

75.82 

67.21 

62.21 

58.34 

55.16 

52.  54 

50.24 

48.33 

46.62 

45.12 

43.74 

42.50 

37.67 

34.24 

31.  59 

27.77 

25.02 

22.90 

21.22 

19.83 

18.65 

17.65 

14.28 

12.20 

10.73 

9.69 

8.07 

7.05 

5.41 

4.39 

3.21 

2.47 

1.60 

1..32 

1.00 


Percent 
of  total 


$64, 
1,591, 
3,  622, 
6,  099, 

8,  270, 

9,  532, 

10,  507, 

1 1,  309, 
11,971, 

12,  552, 

13,  034, 
13, 465, 

13,  844, 
14, 192, 

14,  506, 

15,  725, 

16,  590, 

17,  258, 

18,  222, 
18,917, 
19,451, 
19, 875, 
20,  226, 
20,  523, 

20,  775, 

21,  625, 
22, 149, 

22,  520, 
22, 782, 
23, 190, 
23, 446, 

23,  859, 
24, 117, 
24, 416, 

24,  603, 
24,  823, 

24,  892, 
24, 972, 

25,  226, 


535,  224 
367, 161 
268, 104 
319, 015 
365,  840 
289, 637 
674,818 
744,  101 
459,  173 
885,  970 
060,  227 
162,  529 
695,  245 
512,469 
281,  320 
068,  654 
739, 074 
919, 163 
687,  317 
241, 903 
069, 174 
600,  823 
946, 771 
704, 470 
119,827 
570,  793 
919,  8.54 
522,  847 
701, 874 
260, 971 
602,  200 
331, 459 
463, 871 
360,  336 
137,  294 
233, 098 
735,  308 
967,  554 
326, 912 


0.26 
6.31 
14.36 
24.18 
32.79 
37.79 
41.66 
44.84 
47.46 
49.76 
51.  67 
53.38 
54.88 

56.  26 

57.  50 
62.33 
65.76 
68.41 
72.23 
74.98 
77.10 
78.78 
80.17 
81.35 
82.35 
85.72 
87.80 
89.27 
90.  31 
91.93 
92. 95 
94.59 
95.61 
96.  79 
97.53 
98.40 
98.68 
99.00 

100.  00 


2  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  aiul  net  loss  for  prier  year  are  not  deducted. 


78 


STATISTICS  OF  INCOME 


Table  3. — Individual  returns — Simple  and  cumulative  distribution  of  the  number 
of  returns,  net  income  and  tax,  and  relative  percentages,  by  income  classes — 
Continued 


Income  classes 


Under  $1,000 

$1,000  under  $2,000 

$2,000  under  $3.000 

$3,000  under  $4,000 

$4,000  under  $5,000 

$5,000  under  $6,000 

$6,000  under  $7,000 

.$7,000  under  $8,000 

$8,000  under  .$9,000 

$9,000  under  $10,000 

$10,000  under  $11,000 

$11,000  under  $12,000 

$12,000  under  $13,000 

$13,000  under  $14,000 

$14,000  under  $15,000 

$1.'),000  under  $20,000 

$20,000  under  $25,000 

$25,000  under  $30,000 

$30,000  under  .$40,000 

$40,000  under  $50,000 

$50,000  under  $60,000 

$60,000  under  .$70,000 

$70,000  under  $80,000 

$80,000  under  $90,000 

$90,000  under  $100,000 

$100,000  under  $150,000.-- 
$1.50,000  under  $200,000-  _. 
$200,000  under  $250,000..- 
$250,000  under  .$300,000-  -. 
$300,000  under  $400,000.  .- 
$400,000  under  $500,000- .. 
$500,000  under  $750,000- .. 
$750,000  under  $1,000,000- . 
$1,000,000  under  $1,500,000 
$1,500,000  under  .$2,000,000 
$2,000,000  under  .$3,000,000 
$3,000,000  under  .$4,000,000 
$4,000,000  under  .$5,000,000 
$5,000,000  and  over-- 

Total 


Tax 


Simple  distribution 


Amount  in 
each  class 


1, 

4, 

3, 

4, 

4, 

4, 

4, 

4, 

4, 

4, 

5, 

5, 

5, 

5, 

27, 

29, 

29, 

55, 

50, 

46, 

43, 

37, 

34, 

31, 

lie, 

79, 
59, 
42, 
68, 
44, 
72, 
44, 
49, 
31, 
40, 
10, 
14, 
38, 


$59,  662 
549,  713 
317.054 
307,  730 
167,  343 
254, 089 
627,  834 
651,  786 
597,  249 
764,  895 

743,  951 
045,  654 
143,  523 
336, 100 
365,  369 
903. 967 
219, 181 
843, 478 
762,  762 
962,  082 
555, 494 

744,  526 
924,  634 
941,615 
280. 967 
855, 418 
855,  502 
658, 312 
999, 828 
971,203 
278,641 
364,  774 
059,  490 
983,  896 
951, 002 
026,  775 
779,  669 
345, 489 
053, 380 


1, 164,  254, 037 


Per  cent 
of  total 


0.01 

.  13 

.37 

.28 

.36 

.37 

.40 

.40 

.39 

.41 

.41 

.43 

.44 

.46 

.46 

2.40 

2.51 

2.56 

4.79 

4.38 

4.00 

3.76 

3.26 

3.00 

2.69 

10.04 

6.86 

5.12 

3.69 

5.92 

3.80 

6.22 

3.78 

4.29 

2.74 

3.44 

.93 

1.23 

3.27 


Cumulative  distribu- 
tion over  class  below 


Cumulative  distribu- 
tion under  class  above 


Amount 


100.00 


Per  cent 
of  total 


,  164, 

,164, 

162, 

,158, 

,155, 

,150, 

,146, 

,141, 

,137, 

,132, 

,127, 

,123, 

,118, 

,113, 

,107, 

,102, 

,074, 

,045, 

■  015, 

959, 

908, 

862, 

818, 

780, 

745, 

714, 

597, 

517, 

457, 

414, 

345, 

301, 

229, 

185, 

135, 

103, 

63, 

52, 

38, 


254, 037 
194,  375 
644. 662 
327,  608 
019, 878 
852,  535 
598, 446 
970,  612 
318, 826 
721,  577 
956,  682 
212,  731 
167, 077 
023,  554 
687, 454 
322, 085 
418,  118 
198, 937 
355, 459 
592,  697 
630,  615 
075, 121 
330,  595 
405, 961 
464, 346 
183,  379 
327, 961 
472, 459 
814, 147 
814,  319 
843, 116 
564, 475 
199,  701 
140,211 
156,315 
205,313 
178,  538 
398,  869 
053, 380 


100.00 
99.  99 
99.86 
99.49 
99.21 
98.85 
98.48 


97.29 

96.  88  I 

96.47  \ 

96.04 

95.00 

95.14 

94.68 

92.28 

89.77 

87.21  , 

82.  42  1 

78.04 

74.04 

70.28 

67.02 

64.02 

61.33 

51.29 

44.43 

39.  31 

35.  62 

29.70 

25.90 

19.68 

15.90 

11.61 

8.87 

5.43 

4.50 

3.27 


Percent 
of  total 


1, 

5, 

9, 

13, 

17, 

22, 

26, 

31, 

36, 

41, 

46, 

51, 

56, 

61, 

89. 

119, 

148, 

204, 

255, 

302, 

345, 

383, 

418, 

450, 

566, 

646, 

706, 

749, 

818, 

862, 

935, 

979, 

1,029, 

1, 061, 

1,  101, 

1,111, 

1, 126, 

1,164, 


$59,  662 
609, 375 
926,  429 
234,  159 
401,  .502 
655,591  ! 
283,425  I 
935,211 
532, 460 
297,  355 
041.306 
C86,  960 
230,  483 
566,  583 
931,  952 
835, 919 
055,  100 
898,  578 
661,  340 
623, 422 
178, 916 
923,  442 
848,  076 
789,  691 
070, 658 
926, 076 
781,  578 
439,  890 
439,  718 
410,  921 
689,  562 
054,  336 
113,826 
097,  722 
048,724 
075, 499 
855, 168 
200,  657 
254, 037 


0.  01 

.14 

.51 

.79 

1.15 

1.52 

1.92 

2.32 

2.71 

3.12 

3.53 

3.96 

4.40 

4.86 

5.32 

7.  72 

10^23 

12.  79 

17.58 

21.96 

25.96 

29.72 

32.98 

35.98 

38.67 

48.71 

55.57 

60.69 

64.38 

70.30 

74.10 

80.32 

84.10 

88.39 

91.13 

94.57 

95.50 

90.73 

100.00 


STATISTICS  OF  INCOME 


79 


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,  1928.    Fiscal  and  fractional  (part  year)  returns 

are  included.    (See  p.  1)] 


States  and  Territories 


Alabama 

Alaska  3 

Arizona .- 

Arkansas 

California.- 

Colorado.- 

Connecticut 

Delaware 

Distiict  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... 


Joint  returns  of  husbands 
and  wives,  with  or  with- 
out dependent  children, 
and  the  returns  of  hus- 
bands whose  wives  though 
living  with  them  file  sepa- 
rate returns 


Single  men— Heads  of 
families 


Number  of 
returns 


Net  income  2 


14,  247 


$98,  534, 890 


Number 
of  returns 


2,137 


Net  income ' 


$7,  781, 549 


Total- 1,976,954 


a, 
10, 
148, 
16, 
36, 

4, 
17, 
18, 
17, 

4, 

4, 
175, 
38, 
21, 
19, 
17, 
16, 

9, 
31, 
99, 
86, 
31, 

9, 
50, 


1, 

•', 
99, 

3, 

375, 

18, 

5, 

105, 

23, 

14, 

164, 

11. 

7, 

6, 
18, 
53, 

6. 

4, 
19, 
22, 
15, 
53, 

3, 


129 

168  f 

662  ' 

970 

180 

375 

424 

336 

721 

450 

648  ■ 

176 

453 

606 

867 

022  ' 

733 

781 

800 

794 

318  ! 

739  1 

968  I 

480  ! 

.507  I 

423  I 

314  j 

836  ; 

677 

206 

918 

335 

905 

071 

804 

373 

600  ! 

823  I 

681 

774  < 

900  i 

609  I 

815  I 

361  ! 

710 

fi03 

005 

736 

855 


24, 

104, 

51, 

426, 

849, 

730, 

105, 

453, 

308, 

213, 

66, 

362, 

123, 

101, 

121, 

754, 

113, 

803, 

27, 

913, 

18, 

731, 

1,514, 

050, 

245, 

924, 

143, 

198, 

117, 

992, 

123, 

491, 

70, 

401, 

70, 

116, 

236, 

924, 

785, 

000, 

699 

820, 

228, 

686, 

47 

228, 

360 

998, 

45 

469, 

99 

086, 

7 

693, 

43 

601, 

803 

885, 

14 

083, 

3,  938 

405, 

106 

636, 

25 

260, 

839 

799, 

1,59 

277, 

88 

062, 

1,319 

332, 

99 

821, 

37 

36,5, 

29 

380, 

127 

889, 

223 

793, 

40 

.501, 

28 

953, 

119 

845, 

103 

548, 

89 

4()6, 

305 

340, 

20 

306, 

649 

1,003 

18, 062 

2,143 

5,509 

789 
1,859 
1,758 
2,266 

500 
.  538 
24, 501 
5,745 
3,075 
2,431 
3,392 
2,630 
1,344 
4,569 

16,  637 
10, 177 

3,367 
1,036 
9,101 
1,633 
2,486 

214 
1,014 
15,  724 

380 

50,  559 

1,920 

506 

17,  750 
1,757 
2,283 

32,  537 

2,254 

875 

411 

2,529 

5,586 

792 

960 

2,852 

7,441 

2,140 

6,346 

646 


15,269,775,143   286,873 


2, 

326, 

3, 

71.5, 

72, 

471, 

8, 

026, 

24, 

880, 

5, 

377, 

9, 

227, 

7 

212, 

9, 

077, 

1 

705, 

1 

693, 

116 

062, 

21 

081, 

11 

116, 

9 

013, 

13 

144, 

10 

211, 

5 

340, 

22 

601, 

71 

67(i, 

49 

314, 

14 

345, 

3 

712, 

33 

674, 

5 

072, 

8 

282, 

989, 

3 

708, 

67 

843, 

1 

348, 

303 

242, 

8 

037, 

1 

773, 

71 

324, 

8 

166, 

6 

992, 

141 

161, 

9 

828, 

3 

446, 

1 

304, 

10 

268, 

22 

113, 

2 

676, 

3 

459, 

10 

386, 

21 

234, 

7 

31.5, 

23 

854, 

2 

293, 

734 
645 
083 
751 
443 
412 
680 
366 
967 
558 
808 
206 
281 
130 
759 


646 
702 
202 
758 
332 
330 
005 
725 
368 
215 
987 
491 
785 

6ie 

738 
240 
426 
719 
839 
570 
636 
784 
714 
437 
826 
778 
307 
649 
487 


1, 280,  920, 821 


>  Data  for  returns  of  net  income  under  $5,000  partly  tabulated,  partly  estimated  on  basis  of  sample 
(See  pp.  1, 19-24.)  Includes  returns  for  estates  or  property  held  in  trust,  which  are  distributed  by  sex  and 
family  relationship  of  testator  or  grantor. 

2  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. 


80 


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 


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 

Alissouri 

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 


Single  women — Heads 
of  families 


Number 
of  returns 


561 


Net  in- 
come 2 


$2, 381,  709 


Single  men— Not  heads 
of  families 


Number 
of  returns 


,081 


Net  income  2 


$19,  601, 861 


Single  women — Not 
heads  of  families 


Number 
of  returns 


2,252 


Net  income  - 


$C,  700, 844 


22, 


Total.. 105,194 


275 
433 

,944 
803 

,348 
305 

,851 
869 
952 
178 
130 

,080 

,605 
966 
775 
260 
213 
422 
741 
994 
949 
329 
451 
722 
297 
713 
66 
318 
466 
112 
021 
525 
150 
010 
624 
882 
434 
829 
363 
113 
009 
019 
178 
297 
912 
621 
603 
361 
115 


939, 
1,500, 

40,  643 
3,271 

12,  980 
2,781 
7,  459, 
3,  856, 
3,  355, 
1, 196, 
466, 

43,  530, 
5,  687, 
3,  289, 
2,363, 
5, 048, 
5,381 

1,  759, 
10, 121 
26, 342, 
16,  462 

5,39 

1,385 

12, 902 

980, 

2,090, 

598, 

1,678, 

26, 870, 

519, 

130,  589, 

2,314, 

370 

21,020 

2,  698 
3.421 

46,  673, 

4, 132 

1,243 

360 

3,  642 
10.348 

907. 

1,  034, 
3,  545, 
8, 067 

2,  458, 
5,  563, 

459, 


502, 097,  644 


3,490 

3,448 

86,  709 

7,430 

20,  990 

2,364 

9.786 

7,001 

7,627 

1.  630 

2,898 

107,  924 

22, 028 

10,  614 

6,817 

9,306 

8,017 

4,181 

16,457 

50,  771 

59, 326 

16,  979 

3,248 

24,  761 

6,564 

6,934 

2,314 

3,755 

45, 195 

1.672 

196,594 

6.897 

2,499 

61,608 

7,  724 
8,959 

106,  358 
6.486 
3,256 
2,559 

8,  505 
23,  342 

4,488 
2,397 
9,388 

20,  495 
9,919 

27,  644 
3,507 


10 

080 

9 

244 

276 

693 

23 

074 

71 

941 

12 

104 

36 

460 

22 

386 

22 

262 

5 

604 

6 

599 

403 

055 

58 

114 

38 

981 

20 

847 

30 

402 

25 

352 

17 

218 

71 

1.50 

216 

3.50 

181 

364 

50 

480 

7 

839 

88 

0(i5 

17 

237 

19 

251 

6 

436 

11 

566 

1,59 

093 

5 

355 

984 

618 

25 

745 

5 

827, 

198 

777 

25 

494 

23 

064 

.387 

327 

27 

349, 

8 

114 

5 

m)4 

28 

280 

72 

564 

10 

359, 

1 

169, 

28 

117, 

.W 

099, 

26 

841, 

76 

205, 

8 

453, 

1,079,948  I  3,944,632,780 


575 

1,260 

31,805 

2,  922 
12,  987 

1,310 

12, 103 

3,240 

3,498 

974 

517 

44,  283 

6,451 

3,736 

2,421 

3,  403 
3,093 
2.231 
8,513 

32.  920 

16.  919 

5,857 

1,147 

8,806 

944 
2,350 

206 

1,775 

23, 571 

490 

107. 154 

2,583 

527 
21,  986 
2,363 
2,308 
38.  573 
3.  .504 
1,236 

674 
3.240 
7,966 

735 
1,123 
3,935 
5,  959 
2,284 
7,  678 

370 


456,  757 


2,161,204 
3.825,124 
135,596,155 
978,  906 
63,103,285 
9, 845, 588 
38, 103,  698 
054,  865 
000, 169 
449,  667 
244,  571 
322,816 
046,  519 
251, 094 
650,  929 
595,  791 
990,  240 
878,  224 
534,  797 
742,  732 
978.  749 
580.  297 
915,010 
524, 823 
945,  737 
705,  997 
748,  395 
165,386 
523,  610 
489,  369 
225, 181 
568,  675 
160,  635 
023, 887 
140.833 
319.802 
826.  421 
681.511 
329,  605 
554, 988 
3 12, -240 
463,  389 
163,315 
393.268 
461,540 
786, 482 
602,  653 
539,  523 
014,445 


13 

11 

4 

1 

181 

20 

16 

7 

13 

10 

10 

44, 

159 

64 

23 

2 

36 

2, 

6 


109 
1 

582, 


7 
182 
22 

3 

1 
11 
30 

2, 

5 

12 
16 

8 
25 

1, 


2, 043, 222,  984 


2  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. 


STATISTICS  OF  INCOME 


81 


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 


Alabama 

Alaska  3 

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 


Wives  filing  separate 
returns  from  husbands 


Number 
of  returns 


613 


Net  income  2 


$7, 166, 367 


Community  property 
income  * 


Number 
of  returns 


Net  in- 
come 2 


Grand  total 


Number 
of  returns 


26, 891 


Net  income  ^ 


$142, 167,  220 


Total. 


306 
348 
279 
823 
049 
449 
160 
951 
857 
243 
390 
657 
094 
792 
618 
984 
307 
652 
178 
443 
197 
481 
290 
425 
167 
520 
84 
434 
048 
239 
172 
737 
123 
054 
989 
528 
718 
905 
314 
118 
856 
112 
254 
256 
822 
691 
632 
,720 
129 


124, 208 


1,729,116 
1,  978, 106 
88, 455, 494 
7, 126,  543 
41, 377,  202 
10, 864, 149 
13,  267, 029 
10, 578, 373 

7,  563,  863 
2, 480,  700 
1, 400, 150 

134,  609, 940 
14, 482,  277 
9, 043,  777 

4,  526,  672 
8, 082, 862 

5,  674,  214 

6,  244,  646 
24, 038,  563 
97,  963,  306 
54,  589,  267 
17, 661,  754 

1, 609, 045 
31,  786, 560 

1,  202,  721 
4, 054,  221 

429, 827 

3, 890,  528 

74,  194, 197 

987,  319 

519,  008, 444 

9,  736,  845 

485, 441 

82,  815, 496 

8,  282, 962 
3,  968, 699 

127,  634, 387 
12, 410,  104 

2,  010,  216 
359, 412 

8, 884, 153 
18, 868,  600 
2, 201,  084 
2, 075, 584 

7,  393, 474 
7,  336, 434 
5,  443,  390 

16,  891,  296 
705,  984 


1,103 


$17, 027, 351 


14,  277 


301, 982, 557 


6, 985,  936 


3,988 


56, 022, 469 


279 


3,  213, 946 


6, 211,  638 


14, 639 


202, 087,  929 


5,357 


66, 574, 921 


11 
16 
316, 
31 
81 
9 
44 
32, 
32 


373, 
75, 
40, 
32 
35, 
36, 
18, 
65 

215 

179 
60, 
16 
99 
17 
31 
4 
14 

196, 
6, 

780, 
30, 
9, 

218, 
37 
29, 

361 
25, 
13 
10, 
35, 

112, 
13 
9, 
37, 
66, 
30, 


58, 

"1. 

1,  765, 

158, 

522, 

107, 

227, 

178, 

167, 

43, 

37, 

2, 392, 

365, 

221, 

162, 

193, 

184, 

111, 

409, 

1, 357, 

1, 066, 

340, 

64, 

563, 

72, 

139, 

20, 

72, 

1,241, 

29, 

6, 458, 

161, 

34, 

1,  302, 

211, 

132, 

2,204, 

176, 

55, 

38, 

190, 

580, 

58, 

48, 

181, 

273, 

140, 

453, 

33, 


659 
792 
139 
875 
528 
477 
606 
603 
587 
731 
872 
092 
866 
247 
758 
254 
325 
275 
465 
374 
992 
949 
480 
553 
121 
054 
392 
266 
359 
501 
207 
786 
015 
001 
345 
673 
406 
164 
360 
968 
682 
493 
296 
175 
013 
593 
751 
323 
249 


1,  525,  570,  793 


40,  917 


660, 106,  747 


4, 070, 851 


25,  226, 326, 912 


2  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. 

3  Alaska  included  in  the  State  of  Washington. 
*  See  footnote  2  on  page  5. 


82 


STATISTICS  OF  INCOME 


Table  5. — Individxial    returns — Number    of   returns    and    net    income    distributed 
according   to   sex  and  family   relationship,    by  income  classes ' 

[Income  returned  for  the  calendar  year  ended  Dec.  31, 1928.    Fiscal  and  fractional  (part  year)  returns  are 

included.     (See  p.  1)] 


Income  classes 


Under  $1,000  3 

Under  $1,000 

$1,000  under  $2,000  3_. 

$1,000  under  $2,000 

$2,000  under  $3,000  3,,        _ 

$2,000  under  $3,000 ., 

$.3,000  under  $4,000  3..     .  . 

$3,000  under  $.(,000 

$1,000  under  $5,000  3.      .  , 

.$4,000  under  $5,000 

$5,000  under  $6,000  3..     .  . 
$5,000  under  $G,000...     .  . 
$6,000  under  $7,000  3 
$6,000  under  $7,000..       .  . 

$7,000  under  $8,000  3 

.$7,000  under  $S.OOO-. 
$8,000  under  $9,000  3..     ... 

$8,000  under  $9,000 

$9,000  under  $10,000  3      .  . 
$9,000  under  .$10,000. 
$10,000  under  $11,000.     ... 
$11,000  under  $12,000. 
$12,000  under  $13,000..   ... 

$13,000  under  $14,000 

$14,000  under  $15,000. 
$1.5,000  under  $20,000..   ... 
$20,000  under  .$25,000 

$25,000  under  $30,000 

$30,000  under  $40,000 
.$40,000  under  $50,000 

.$50,000  under  $60,000 

$60,000  under  ,$70,000 

$70,000  under  .$80.000 

$80,000  under  $90,000 
$90,000  under  $100,000       .. 

$100,000  under  $150,000 

$150,000  under  .$2TO,000 

$200,000  under  $2.50,000 

$2.50,000  under  .$300,000 

$300,000  under  .$400,000 

$400,000  under  $500,000 

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

$5,000,000  and  over 

Classes  grouped  * 


Joint  returns  of  husbands 
and  wives,  with  or  with- 
out dependent  children, 
and  the  returns  of  hus- 
bands whose  wives, 
though  living  with  them, 
file  separate  returns 


Single  men — Heads  of 
families 


Number  of 
returns 


Total. 


Nontaxable '. 
Taxable 


Net  income  2 


43, 

1, 

119, 

4, 

223, 

11, 

383, 

99, 

137, 

243, 

17, 

158, 

5, 

105, 

3, 

75, 

2, 

53, 

1, 

41, 

31, 

25, 

20, 

17, 

14, 

45, 

24, 

14, 

16, 

9. 

5, 

3, 

2 

1, 

1, 

4, 

1, 

1, 


457 
315 
365 
239 
083 
071 
509 
601 
663 
047 
765 
406 
998 
854 
421 
112 
300 
683 
857 
216 
815 
641 
452 
267 
274 
636 
144 
903 
709 
062 
612 
754 
700 
990 
527 
058 
775 
019 
609 
737 
359 
415 
188 
164 
75 
65 
13 
9 
20 


1,976,954 


938.418 
1, 038,  536 


$24, 

188, 

7, 

563, 

27, 

1,  .347. 

371. 

596, 

1, 092, 

95, 
866, 

38, 
684, 

25, 
561, 

19, 
454, 

17, 
391, 
333, 
294, 
255. 
232, 
206, 
785, 
538, 
406, 
575, 
403, 
306, 
242, 
201, 
168, 
144, 
490, 
305, 
227, 
166, 
254, 
160, 
250, 
162, 
196, 
128, 
158, 

45, 

40, 
212, 


802,  715 
735,  632 
260,  594 
160, 069 
631,  346 
634, 025 
409, 040 
.351,711 
712, 434 
570, 350 
438,  578 
337,  882 
51.5, 601 
281, 292 
461,758 
170,  366 
450, 965 
800. 439 
648,023 
226, 021 
468,  254 
384, 979 
165, 154 
907, 846 
977,  596 
510,  533 
126,  593 
861,817 
3-j3,  895 
064, 465 
551.265 
355,  254 
788, 012 
513,911 
686,  748 
389, 358 
992,  275 
107, 750 
438,  558 
41.3,289 
121,662 
117,950 
953, 823 
491, 029 
952, 174 
161,425 
085, 325 
743. 214 
419.058 


15, 269,  775, 143 


Number 
of  returns 


3,845 

6 

68, 171 

105 

93,  226 

269 

43, 884 

7,516 

7,938 

18, 455 

974 

10, 106 

357 

6,439 

232 

4,524 

172 

3,102 

138 

2,437 

1,864 

1,587 

1,247 

1,039 

905 

2,827 

1,550 

875 

1,033 

572 

340 

236 

177 

117 

90 

232 

103 

60 

32 

31 

10 

25 

11 

10 

1 

1 


Net  income  2 


286. 873 


$2, 300, 394 

3,126 

117,544,868 

186,549 

224.  517,  777 

716, 136 

149, 199, 791 

28,112,584 

34,352,941 

82,  750, 861 

5. 248. 404 
55, 171, 572 

2, 291, 327 
41,  589, 556 

1. 727, 716 
33, 810, 239 

1,457,610 
26, 288, 435 

1, 307, 820 
23.117,513 
19, 519, 217 
18,  230, 356 
15,  582,  621 
14,021,270 
13,112.908 
48,  790,  762 

34,  559, 671 
23, 905,  222 

35.  527, 217 
25. 447, 937 
18.  550, 285 
15, 352, 263 
13, 235, 460 

9,981,157 
8,  555,  713 
27, 845, 960 
17, 751, 399 
13,371,346 

8. 603. 405 
10,  tf02, 374 

4,380,092 
15, 053, 381 
9,207.049 

(<) 

(0 

(0 


0) 
27, 738,  537 


1,280,920,821 


218, 937 
67. 936 


539, 948, 648 
740, 972. 173 


'  Data  for  returns  of  net  income  under  .$5,000  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(See  pp.  1, 19-24.)  Includes  returns  for  income  of  estates  or  property  held  in  trust,  which  are  distributed 
Tjy  se\  and  family  relationship  of  the  testator  or  grantor. 

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

3  Nontaxable.    Specific  exemptions  exceed  net  income. 

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


STATISTICS  OF  INCOME 


83 


Table  5. — Individual   returns — Number   of   returns   and   net   income   distributed 
according  to  sex  and  family  relationship,   by  income  classes — Continued 


Income  classes 


Under  $1,000  8.... 

Under  $1,000 

$1,000  under  $2,000  a 

$1,000  under  $2,000 

$2,000  under  $3,000  a 

$2,000  under  $3,000 

$3,000  under  $4,000  3 

$3,000  under  $4,000 

$4,000  under  $5,000  3 

$4,000  under  $5,000 

$5,000  under  $6,000  3 

$5,000  under  $0,000 

$6,000  under  $7,000  3 

$6,000  under  $7,000 

$7,000  under  $8,000  3 

$7,000  under  $8,000 

$8,000  under  $9,000  3 

$8,000  under  $9,000 

$9,000  under  $10,000  3 

$9,000  under  $10,000 

$10,000  umier  $11,000 

$11,000  under  $12,000 

$12,000  under  $13,000 

$13,000  under  $14,000 

$14,000  under  $15,000 

$15,000  under  $20,000. 

$20,000  under  $25,000 

$25,000  under  $30,000 

$30,000  under  $40,000 

$40,000  under  $50,000 

$50,000  under  $60,000 

$60,000  under  $70,000 

$70,000  under  $80,000 

$80,000  under  $90,000. 

$90,000  under  $100,000 

$100,000  under  $150,000 

$150,000  under  $200,000 

$200,000  under  $250,000 

$250,000  under  $300,000 

$300,000  under  $400,000 

$400,000  under  $500,000 

$500,000  under  $750,000 

$750,000  under  $1,000,000 

$1,000,000  under  $1,500,000... 
$1,500,000  under  $2,000,000.-. 
$2,000,000  under  $3,000,000... 
i3,000,000  under  $4,000,000... 
$4,000,000  under  $5,000  000... 

$5,000,000  and  over 

Classes  grouped  « 


Total. 


Nontaxable  3. 
Taxable 


Single  women— Heads 
of  families 


Number 
of  returns 


Net  income ' 


294 

2 

048 

50 

280 

158 

131 

394 

433 

256 

791 

605 

521 

974 

348 

428 

247 

102 

230 

973 

884 

746 

613 

499 

469 

,497 

914 

552 

644 

323 

193 

131 

95 

75 

43 

130 

52 

25 

10 

16 

5 

7 

3 


105, 194 


83, 323 
21,871 


$1, 344, 304 

1,223 

57, 917,  619 

85,  978 

74, 466,  253 

409, 426 

37,  780, 838 

5,200,915 

10, 806,  786 

19, 147, 039 

4,  316,  837 
14,  255,  518 

3,  352,  282 

12,  759,  532 

2,  599, 415 

10,  671,  503 

2, 006, 370 

9, 327,  781 

2, 181, 857 

9,  232, 050 

9,  275, 384 

8,  566, 490 

7,  650, 379 

6,  734,  758 

6,  792, 345 

25,816,654 

20, 286,  743 

15,079,754 

22, 191, 115 

14,  333, 682 
10,  537,  520 

8, 424,  205 
7, 067,  906 
6, 408,  718 
4, 105, 150 

15,  763, 026 
8, 931, 382 
5, 380,  518 
2,  713, 936 

5,  290, 121 
2, 170,  629 
4,166,062 
2,  597,  648 
3, 859, 993 


Single  men— Not  heads 
of  families 


Niunber 
of  returns 


Net  income' 


502, 097, 644 


28, 634 

536 

113,777 

355, 479 

15,838 

335, 829 

3,897 

96,  722 

1,678 

39, 916 

852 

17,025 

621 

11,385 

509 

8,071 

357 

6,148 

327 

4,891 

4,024 

3,308 

2,681 

2,396 

1,988 

6,680 

3,901 

2,550 

2,950 

1,813 

1,090 

761 

517 

426 

316 

903 

378 

208 

135 

139 

73 

106 

39 

33 

16 

14 

3 

5 

3 


166, 490 
913,458 


$16, 420, 855 

244, 032 

169, 926,  590 

620, 900, 992 

36, 851,  674 

797, 879,  389 

13. 436, 867 

330,  745,  520 

7,415,727 

177, 301, 624 

4,  649,  249 

92, 891,  710 

4,015,516 

73,  579,  738 

3,  784, 302 

60,315,581 

3, 023,  516 

52, 086, 624 

3.095,711 

46, 403, 600 

42,211,577 

37, 990,  573 

33, 437,  221 

32,  286, 983 
28, 800, 251 

115,087,111 
86. 954,  268 
69,  647, 439 

101,  738, 448 
80, 953, 340 
59, 484, 400 
49, 225,  644 

38,  532, 990 
36, 036, 479 
29, 990,  257 

108,  239, 427 
64, 872, 496 
46,  538,  311 
36, 444,  555 
48, 138,  761 
32, 466, 321 
63, 973, 691 
34, 093, 892 

39.  757, 365 
27,  555,  338 

33,  541,  439 
10, 226, 187 
21,556,404 
19, 882, 795 


3, 944,  632,  780 


Single  women — Not 
heads  of  families 


Number 
of  returns 


15,237 

599 

78, 389 

126, 367 

12, 722 

99, 055 

5,802 

37, 442 

3.026 

19, 039 

1,427 

8,419 

1,090 

6,175 

808 

4,696 

638 

3,694 

480 

2,972 

2,815 

2,412 

1,986 

1,719 

1,548 

5,378 

3,136 

2,067 

2,429 

1,387 

916 

618 

446 

299 

260 

624 

246 

123 

62 

92 

38 

37 

13 

18 

3 

2 

2 


Net  income ' 


456, 757 


119, 619 
337, 138 


$8,  721, 206 

313, 8fr4 

117,953,082 

218, 927,  264 

30,5.38,315 

236,  734, 422 

20, 045, 143 

129, 069,  251 

13, 446,  624 

85. 097, 087 

7.811,331 

46, 042, 810 

7,027,010 

39,970,113 

5, 989, 126. 

35, 136, 934 

5, 407,  263 

31,  350, 783 

4,  511. 342 

28, 171. 387 

29,  514. 762: 

27, 737, 240 

24, 779, 276 

23, 171.  512 

22, 430, 982 

92,713,970 

70, 059,  535 

56,  520, 470 

83,  630, 309 

61, 918,  757 

50, 033,  676 

39,968,211 

33, 306, 601 

25. 269,  585 

^4,  599,911 

75,  576, 934 

42. 165, 197 

27,241,365 

16,  763, 128 

31, 730, 448 

16, 829, 056 

21, 854,  659 

10, 982, 955 

21, 201, 805 

5, 418, 832 

4, 480, 976 

7, 333, 209 

8, 929, 105 

14, 766, 161 


2, 043,  222, 984 


2  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. 

3  Nontaxable.    Specific  exemptions  exceed  net  income. 

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


84 


STATISTICS  OF  INCOME 


Table  5. — Individual    returns — Number    of   returns    and    net    income   distributed 
according  to  sex  and  family  relationship,  brj  income  classes — Continued 


Income  classes 


Under  $1,000' 

Under  $1,000 

$1,000  under  $2,000  3 

$1,000  under  $2,000 

$2,000  under  $3,000  ' 

$2,000  under  $3,000 

$3,000  under  $4,000  3 

$3,000  under  $4,000 

$4,000  under  $5,000  3 

$4,000  under  $5,000 

$5,000  under  $fi,000  3 

$5,000  under  $n,000 

$6,000  under  $7,000  3 

$6,000  under  $7,000 

$7,0(K)  under  $8,000  3 

$7,000  under  $8,000 

$8,000  under  $9,000  ' 

$8,000  under  $9,000 

$9,000  under  $10,000  3 

$9,000  under  $10,000 

$10,000  under  $11,000 

$11,000  under  $12,000 

$12,000  under  $13,000 

$13,000  under  $14,000 

$14,000  under  $15,000 

$15,000  under  $20,000 

$20,000  under  $25,000 

$25,000  under  $30,000 

$30,000  under  $40,000 

$40,000  under  $50,000 _ . 

$50,000  under  $60,000 

$60,000  under  $70,000 

$70,000  under  $80,000 

$80,000  under  $90,000 

$90,000  under  $100,000 

$100,000  under  $150,000 

$150,000  under  $200,000 

$200,000  under  $250,000 

$250,000  under  $300,000 

$300,000  under  $400,000 

$400,000  under  $500,000 

$500,000  under  $750,000 

$750,000  under  $1,000,000 

$1,000,000  under  $1,500,000-.. 
$1,500,000  under  $2,000,000. .. 
$2,000,000  under  $3,000,000. .. 
$3,000,000  under  $4,000,000... 
$4,000,000  under  $5,000,000... 

$5,000,000  and  over 

Classes  grouped  * 


Wives  filing  separate  re- 
turns from  husbands 


Number 
ofreturns 


Total. 


Nontaxable'. 
Taxable 


5,406 

9,792 

5,869 

12, 588 

3,306 

11,944 

1,817 

10, 998 

1,347 

10, 102 

796 

4,998 

612 

4,208 

517 

3,361 

405 

2,895 

408 

2,526 

2,415 

2,078 

1,861 

1,633 

1,454 

5,  349 

3,311 

2,316 

2,970 

1,730 

1,192 

788 

570 

458 

329 

874 

389 

175 

83 

117 

71 

78 

31 

19 

11 

8 

2 

1 


Net  income ' 


124,  208 


20,  483 
103,  725 


$4,  315,  200 
332, 673 
772, 158 
196, 174 


29 

6, 
38 

5, 
45 

4 
27 

3 
27 

3 
25, 

3 
24 

3 
23 
25 
23 
23 
22, 
21, 
92 
73 
63 
102 
77 
65 
50 
42, 
38 
31 
105 


532,  283 
268,  898 
430,  353 
981,911 
463,  441 
361,  292 
388,  512 
949,  321 
196,  208 
866,  769 
176,  289 
435, 033 
551.  552 
878, 076 
978,  853 
333, 993 
842,  850 
192,  948 
015.  669 
091,  703 
364,  946 
921,661 
435,  736 
547,  423 
102,  312 
163,  286 
806,  606 
674,  182 
857,  801 
173,  104 
537,  008 
66,  280,  440 
38,  893,  276 
22,  760, 692 
40,  087, 959 
896,  892 
46,  985,  224 
27,  030,  751 
24, 105,  232 
19,351,906 
18,  482,  587 
(*) 


11,563,713 


1,  525,  570,  793 


52,  818,  555 
1,  472,  752,  238 


Community  property 
income ' 


Number 
ofreturns 


Net  income  2 


158 

6,788 

125 

5,573 

105 

4,228 

80 

3,271 

50 

2,765 

2,  085 

1,770 

1,  .579 

1,239 

1,004 

3,394 

1.875 

1,200 

1,249 

714 

432 

285 

198 

138 

88 

228 

107 

55 

32 

49 

19 

17 

13 

1 


40, 917 


518 
40,  399 


$870,  647 
37,  139,  455 

809, 050 
36, 048,  575 

792,  587 

31,  563,  698 
679,  615 

27,  759, 086 
476,  596 

26,  167,  948 
21,  851,  070 
20,  349,  814 
19,725,117 
16,  679,  186 
14,  563,  066 
58, 473,  358 

41,  761,  949 

32,  729,  651 

42,  739,  747 
31,  734,  093 
23,  506,  839 
18,  399,  466 
14,  740,  797 
11,690,048 

8,  304,  474 

27,  099,  253 
18,  355,  872 
12,  070,  427 

8, 454,  753 

16,  996,  145 

8,  476,  577 

10,  578.  292 

11,260,294 

0) 

(') 

0) 


,  259,  202 


•660,  106,  747 


3,  628,  495 
656,  478,  252 


Grand  total 


Number  I 
of  returns  I 


Net  income  2 


12, 

419, 

498, 

379 

458, 

450, 

253 

154, 

334 

22, 

208, 

9 

141 

5, 

101 

4, 

73, 

3, 

57, 

45, 

37, 

30, 

25, 

21 

70, 

38, 

24, 

27, 

15, 

9, 

0, 

4, 

3, 

2, 

7] 
3, 
1 


873 
250 
619 
828 
455 
326 
040 
673 
085 
815 
763 
347 
324 
608 
940 
420 
199 
895 
490 
780 
902 
542 
419 
792 
642 
761 
831 
463 
984 
601 
775 
573 
703 
503 
6,53 
049 
050 
665 
903 
1,181 
575 
685 
298 
248 
108 
91 
20 
18 
26 


4, 070,  851 


1,  547,  788 

2,  523,  063 


$57 

904, 

6 

630, 

660 

374, 

866 

4,57, 

937 

995, 

1.092 

905, 

1,  574 

140, 

902 

910, 

668 

716, 

1,,502 

330, 

122 

696, 

1,139 

227, 

59 

960, 

915 

425, 

44 

224, 

757 

844, 

35 

5.50, 

626 

164, 

33 

129, 

548 

297, 

481 

174, 

431 

102, 

379 

,532, 

347 

817, 

313 

768, 

1,218 

787, 

865 

670, 

668 

180, 

963 

768, 

694 

554, 

533 

827, 

424 

.531, 

351 

345, 

296 

7,57, 

251 

41,5, 

850 

4,50, 

524 

.349, 

370 

602, 

262 

179, 

407 

559, 

256 

341, 

412 

729, 

258 

132, 

298 

896, 

186 

776, 

220 

095, 

69 

502, 

80 

232, 

253 

359, 

674 
550 
911 
026 
262 
681 
577 
334 
423 
402 
338 
459 
167 
014 
673 
610 
372 
700 
425 
372 
257 
302 
716 
224 
851 
334 
420 
089 
154 
586 
271 
649 
948 
699 
357 
966 
061 
993 
027 
097 
229 
259 
412 
465 
958 
804 
210 
246 
358 


25,  226,  326, 912 


4,  194,  692, 822 
21,  031,  634,  090 


2  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  j'ear  are  not  deducted. 

3  Nontaxable.    Specific  exemptions  exceed  net  income. 

*  Classes  grouped  to  conceal  net  income  and  identity  of  taxpayer. 
5  See  footnote  2  on  page  5. 


STATISTICS  OF  INCOME 


85 


Table  6. — Individual  returns — Distribution  of  income  by  sources  of  income,  general 
deductions,  and'  net  income,  by  States  and  Territories  • 

Ilncome  returned  for  the  calendar  year  ended  Dec.  31,  1928.    Fiscal  and  fractional  (part  year)  returns  are 

included.    (See  p.  1)] 


Sources  of  income 


States  and  Territories 


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  as- 
sets held 
more  than 
2  years 


Alabama 

Alaska  2 

Arizona. 

Arkansas 

California 

Colorado.. 

Connecticut 

Delaware 

District  of  Columbia. 

Florida 

■Georgia .. 

Hawaii '.. 

Idaho 

Illinois 

Indiana. 

Iowa 

Kansas 

Kentucky 

liouisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

M  innesota 

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 


$68,402,836  I      .$20,988,278 


$14,204,515 


9, 440, 722 


$14,113,115 


24,  433,  727 
34,  643, 487 

693, 792,  085 
67,  789, 006 

198,  530, 088 
24,  504, 467 

116,291,319 
74, 672,  820 
96,  763, 104 
21,  727,  697 
16, 989,  760 
,  139, 497, 069 

199, 192, 079 
80, 995,  910 
58,  827, 094 
87,  869, 607 
91, 483, 722 
39,  662. 874 

168, 847. 475 

526,  759,  729 

477, 483.  725 

156,  516, 226 
32, 306,  109 

290,  977, 000 

35, 056.  764 

61, 979,  644 

8, 883,  680 

26,  574,  260 

586,  617,  556 

ll,  285. 034 

,  448, 178, 832- 

82,  973,  624 

17, 155, 252 

642,342,460 
92, 115, 976 
65,161,218 

937, 137,  455 
68,117,676 
32,  739, 212 
15, 762, 332 
97,597,141 

243, 142, 001 
30, 459,  908 
19, 952,  510 
93, 851, 192 

140,  636, 425 
72,054,71! 

227, 378, 040 
16, 213, 080 


Total 10,862,330, 


12 
17, 

289 
32, 
54 
6, 
28, 
26, 
23 
4, 
12 

253 
57, 
54 
52, 
26, 
28, 
17 
44, 

149, 

131 
53 
18, 
64 
19, 
42, 
4, 
12, 

138 
9, 

586, 
24, 
12 

149 
41 
30, 

280, 
18, 
10 
15, 
26, 

130, 
11 
S, 
28, 
56, 
21, 
68, 
9, 


141, 
402, 
271, 
110, 
692, 
723, 
498. 
869, 
866. 
899, 
757, 
998, 
826, 
704, 
817, 
966, 
698, 
288, 
487, 
785, 
284, 
380, 
541, 
827, 
542, 
345, 
309, 
814, 
790. 
581, 
278, 
338, 
572, 
036, 
657, 
023, 
688, 
568, 
408, 
074, 
793, 
804, 
650, 
477, 
513, 
660. 
382, 
931. 
879, 


651 

981 

386 

237 

555 

197 

573 

796 

957 

829 

833 

660 

764 

909 

687  I 

910  i 

930  I 

077 

272 

583 

360 

334 

317 

972 

963 

504 

946 

651 

117 

914 

007 

422 

537 

156 

293 

486 

812 

682 

353 

262 

105 

611 

540 

076 

135 

835 

493 

447 

099 


4, 832, 
9, 748, 
133.  312 
10,  660, 
23, 782, 
3,611 
9.504 

12,  618, 
13,007 

1, 277 
3, 376, 
149, 189 
24, 281 
18, 050, 
17, 110, 

13,  543 
17,614 

4, 769, 
26,  991 
76,  621 
53,  867, 
21,338 

8, 436, 
31,  238 

5, 429, 
13,215, 

1,951 

3,  626 
64,  532, 

3, 195, 

695, 909 

12,  888, 

4,304 

77,118 

22, 101 

10, 991 

127,  865, 

8,  850, 

4,  553, 
4,714 

17, 427, 
74, 957, 

4,  147, 

3, 108 
12, 931 
16, 963, 

9, 153, 
23, 455, 

3, 136 


3,243,955,494  j  1,929,519,630 


6. 

809, 

3, 

218, 

249, 

109, 

12, 

zm. 

70 

537, 

21, 

659, 

21 

320, 

24 

444, 

12 

409, 

3 

205, 

1 

481, 

276 

086, 

25 

097, 

11 

308, 

10 

702, 

26 

024, 

14 

307, 

14 

,361, 

46 

190, 

1,58 

683, 

140 

495, 

24 

638. 

3 

303, 

44 

1.50, 

5 

890, 

6 

506, 

1 

690, 

8 

940, 

136 

128, 

1 

929, 

926 

783, 

16 

945, 

880, 

124 

334, 

22 

045, 

7 

951, 

253 

751, 

16 

323. 

2 

985, 

1 

.590, 

13 

914, 

49 

188, 

3 

933, 

4 

009, 

16 

.506, 

20 

009, 

14 

027, 

39 

333, 

1 

194, 

5, 310, 

602, 

113,242, 

5,  708, 

37,  671 

7,  837 
9,  651 

13,  862 
i, 

254, 

174 

201, 132 

18, 125, 

22, 785, 

4,311 

8,  513, 
4,  797, 
4,731 

18, 745, 

100, 886 

95, 560, 

28,  654, 

418 

36, 972, 

1,  703, 

2, 469, 

1,191 

3, 122 

84, 335, 

534. 

630, 110 

12, 087 

50, 

116,384, 

8,  599, 

4, 160, 

16.3,733, 

12,  049, 

1,140, 

146, 

14,  221 
19, 131 

2, 396, 

.5,  515, 

7,312, 

3, 321 

25,  689, 

454, 


393 
156 
134 

368 
602 
084 
578 
839 
471 
066 
270 
068 
848 
335 
308 
973 
018 
347 
655 
894 
005 
967 
614 
642 
761 
524 
088 
771 
418 
979 
998 
747 
942 
361 
979 
762 
494 
910 
219 
472 
527 
540 
437 
398 
227 
947 
294 
882 
611 


2,928,141,616 


1, 879,  780, 038 


'  Data  for  returns  of  net  income  under  $5,000  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(See  pp.  1, 18-24.) 
2  Alaska  included  in  the  State  of  Washington. 


86 


STATISTICS  OF  INCOME 


Table  6. — Individual  returns — Distribution  of  income  by  sources  of  income,  general 

deductions,  and  net  income,  by  States  and  Territories — Continued  j 


states  and  Territories 


Alabama 

Alaska  2 

Arizona.- 

Arlvansas 

California 

Colorado 

Connecticut 

Delaware 

District  of  Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

M  assachusetts 

Michigan 

Minnesota 

M  ississippi 

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 

■\Vest  Virginia 

^Visconsin 

Wyoming 


Sources  of  income — Continued 


Rents  and 
royalties 


Interest  and 
other  income 


$10, 772, 379 


Total 1, 164,  518, 456 


3,  529, 

8. 496, 
134,791, 

8,981, 
18,52fi, 

2, 156, 
il,630, 
12,  814, 

11,  560, 
2,  409, 

2,  008, 
118,  683, 

19,  920, 
16, 783, 
18, 932, 
10,  982, 
14, 180, 

3,  807, 
17,411, 
35,  577, 
55, 251, 
13,412, 

5,  844, 

31,032, 

3,192, 

10,  835, 

794, 

3,  060, 

42,  530, 

2, 120, 

161,  338, 

12,  578, 
1,958, 

63,  578, 

27,  774, 

8,005, 

84, 145, 

0, 376, 

3,  879, 

2, 924, 

12,  426, 

68, 325, 

2, 098, 

1,717, 

10,  525, 

15,  262, 

9,  652, 

18,341, 

1, 568, 


$11,595,768 


468 
920 
839 
465 
067 
366 
163 
857 
377 
549 
501 
567 
878 
827 
90S 
923 
561 
168 
396 
463 
419 
584 
133 
323 
265 
120 
995 
916 
102 
646 
657 
738 
085 
210 
946 
999 
509 
688 
577 
639 
455 
856 
465 
701 
002 
958 
098 
237 
491 


4, 396,  983 

5,  970,  686 

156,  400, 307 

16, 984, 098 

44,153.576 

8,061,418 

24, 324, 136 

22,141,483 

10. 417,  853 

2,  477,  084 

3,  084,  442 
190,  568, 453 

17,  749,  067 
23, 334,  424 
11, 015,  894 
12,  817, 944 
17, 126,  766 
15, 154,  737 
46, 023,  584 
129, 462, 061 
98,939,416 
29,  623,  724 

5,  716, 229 
42, 105, 868 

5, 106,  159 
11,674.514 

1,468,080 

6, 994, 930 
126,011,791 

2,  559,  679 
567,  645,  385 

6, 767, 069 

3, 149,  837 
56, 990, 332 
14,  426, 885 
12,  574,  654 
191,958,744 
17, 897.  551 

5,104,047 

2,941,132 
12,418,062 
49,  684,  863 

4, 278,  897 

5, 379. 878 
13. 019,  383 
22, 143,  277 

5,  678.  495 
46,  003,  128 

2, 335, 087 


Interest  on 

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


Dividends  on 
stocks  of  do- 
mestic cor- 
porations 


Fiduciary 


$192, 046 


2, 143. 857,  860 


48, 102 
122,  873 

1,  628,  017 
332,  884 
841,  536 

97, 062 
494,  872 
274, 614 
202,  496 
130,  006 

28, 777 

2,  582,  370 

1,  382, 124 
228,  870 
230. 819 
591, 262 
298,  449 
189, 191 
603, 424 

2,  242, 062 
840,  879 
541,  584 

89, 457 

1,  529, 296 

66, 407 

110,747 

9,779 

96, 924 

1, 165, 499 

12,  709 

11,627,525 

223,  919 

14,115 

3,  788, 034 
429, 138 
150,807 

3,  680,  417 

397. 428 

63, 158 

28. 725 

276.  237 

900,  937 

42, 007 

65,383 

336,  321 

394.  849 

460,  582 

416,012 

46,  510 


$15,  540, 573 


4,  835,  565 

7,  764,  220 
262,  827, 381 

27,  703,  012 

128, 179,  492 

50,  657,  557 

30,  484,  020 

30, 343,  593 

26,  809.  625 

14,235,933 

2,  304,  451 

34,5,  565, 391 

51, 020, 076 

27,110,162 

14, 082,  333 

35, 908, 957 

27, 084, 175 

24,451,108 

79,881,360 

303, 144, 536 

181,  644,  548 

59, 145,  329 

5, 813,  799 

98, 748, 423 

5, 935,  291 

12,  455,  091 

2, 128,  601  I 

16, 161,  592  I 

207,174,903 

2,537,449 

1, 168,  605,  898 

38,811,034 

1,791,262 

245,  726,  434 

23, 209,  876 

12, 224,  778 

424,  216,  363 

43,  761,  707 

8.  048,  083 
2, 298, 570 

26,  768,  724 

05,124,875 

7, 987,  400 

9, 816, 334 

34,  594,  454 

28,715,010 

29, 340, 924 

69.  561. 146 

2,  637,  328 


$1, 389, 379 


433, 075 

966,  678 

26,  381, 046 

1,737,919 

11,161,623 

1,705,041 

5, 466,  852 

3,717,918 

1,  560,  614 

870,  682 

240, 536 

34,  900,  605 

2,041,291 

1,  066, 024 
1, 182,  766 

2,  738, 474 
1,602,573 
2,313,134 

12, 996, 9*12 

38, 466, 475 

10. 863, 060 

4, 109, 356 

436,  201 

6, 475, 783 

182. 498 

870, 227 

152, 722 

973, 414 

21,311,099 

438, 888 

133,962.141 

1, 732,  873 

199,  283 

15,  088,  556 

6, 243, 285 

1, 294, 976 

59, 646,  463 

4,716,405 

758,  807 

211,912 

2,163,119 

7, 278,  444 

471,968 

860,  719 

2,  520,  288 

2,  040,  688 

1, 145, 685 

4, 023,  264 

280,  603 


40,553,301  I  4,350,978,752  I     443,998,374 


2  Alaska  included  in  the  State  of  "Washington. 


STATISTICS  OF  INCOME 


87 


Table  6. — Individual  returns — Distribution  of  income  by  sources  of  income,  general 
deductions,  and  net  income,  by  States  and  Territories — Continued 


State  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 

M  assachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New  Hampshire 

New  Jei  sey 

New  Mexico 

New  York 

North  Carolina 

North  Dakota 

Ohio 

Oklahoma. 

Oregon 

Pennsylvania 

Rhode  Island 

South  Carolina 

South  Dakota 

Tennessee 1 

Texas 

Utah 

Vermont 

Virginia _. 

Washington _.. 

West  Virginia 

Wisconsin 

Wyoming 


Total  income 


$166,  639, 611 


General  deductions 


Miscellaneous 


$20, 531,  501 


Net  loss  from 
sale  of  real 

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


$541,  252 


Contribu- 
tions 


$3, 399, 638 


Net  income ' 


$142, 167,  220 


Total 28,987,634,519 


66, 

88, 

2,060, 

184, 

588, 

127, 

257, 

227, 

201, 

51, 

42, 

2,  712, 

416, 

256, 

189, 

225, 

217, 

126, 

462, 

1,521, 

1, 246, 

391, 

80, 

648, 

82, 

162, 

22, 

82, 

1, 408, 

34, 

7, 330, 

209, 

42, 

1,494, 

258, 

152, 

2,  526, 

197, 

69, 

45, 

224, 

708, 

67, 

54, 

218, 

310, 

166, 

523, 

37, 


770,  720 
936, 786 
756,  201 
367,  947 
082, 129 
012,  745 
666, 930 
761, 060 
463, 887 
488, 495 
505, 935 
204, 180 
637,  299 
968,  240 
213, 883 
958, 397 
194, 135 
729, 007 
178, 763 
629, 553 
229, 572 
361,  274 
905, 495 
058,  456 
105,  594 
462, 680 
580,  245 
366, 615 
603, 782 
196, 828 
440,439 
346, 856 
076, 012 
387, 687 
604.  246 
539,  669 
824, 462 
059, 067 
680,  546 
692, 883 
006,  327 
544, 978 
467,412 
372, 087 
313,607 
145,  626 
217,367 
133, 126 
745, 678 


7, 380 

14,  729 
261, 877 

21,211 

51,  521 

13,  695 

25, 125 

42. 650 

28.654 

7.110 

4.825 

261, 947 

41.630 

29,904 

22. 992 

26, 389 

28, 173, 

12, 279 

43, 259 

127, 449 

152, 020 

42, 953 

13, 970 

67, 161 

8,311 

19,  785 

2,157 

7,995 

133,  553i 

3,789 

668,  738 

40,  724 

6, 456, 

150,211 

41, 885 

17, 401 

251,  785, 

15,  286 
10, 801 

5,995 
28, 015 
113,919 

7,184 

4,986 
30,  269! 
32, 082 
21, 888 
60, 068 

3, 937, 


3, 056, 678,  735 


303, 695 

479,  260 

10, 324, 417 

1,  222, 997 
2,811,229 
3, 135,  426 

918,  299 

2,  202,  230 

1,  480, 464 
252,  784 
130,  229 

13,  554, 818 

2,218,417 

939, 866 

543, 820 

1, 012,  726 

1, 422, 147 

728,  287 

2,  060,  931 
9, 930,  871 
4,  943,  287 
1,  553,  007 

187,  546 
3,471,035 

190, 469 
624, 997 
192,452 
396,  654 

8, 299,  054 

102, 874 

59,  580, 996 

771,  537 

117,817 

8,  758, 973 

1,  222, 487 

584,  277 

12, 196,  532 

1, 350, 031 

1,  426, 137 
116,867 
868,  361 

2,  771, 920 
427, 139 

188,  723 
832,  296 

1, 069,  776 

1,  052, 360 

1, 955,  717 

275, 679 


718,  308 

2,  037,  781 
22, 981, 400 

3,  002,  030 
11,252,902 

2,846,119 
4, 002, 065 

4,  065, 107 
4,  265, 288 

775,  014 

428, 113 

44, 070, 698 

7, 451,  545 

4,  242, 944 

3,  282,  785 

4,  789,  756 

3,  562, 882 
2, 162, 934 
7. 487,  290 

27, 172,  812 

22,  736.  219 

6,  702, 050 

2,  058, 244 

13,  474,  507 

695, 020 

2,  581, 549 
120, 651 

1, 364, 141 

25,  339,  771 

308, 842 

144, 031, 473 

6, 811, 532 

624, 027 

32, 655, 424 

4,  434, 660 
1, 724,  261 

57, 887, 486 

4. 197, 116 

1, 942, 825 

625,  263 

4, 834,  507 

11,613,993 
1, 046, 602 
1,110,390 
5, 461,  746 

3,  344, 850 
3, 147, 669 
7, 714,  235 

299,  243 


58, 
71, 

1,  765, 
158, 
522, 
107, 
227, 
178, 
167, 

43, 
37, 

2,  392, 
365, 
221, 
162, 
193, 
184, 
111, 
409, 

1,  357, 
1, 066, 

340, 
64, 

563, 
72, 

139, 
20, 
72, 
1,241, 
29, 
6, 458, 

161 

34, 

1, 302, 

211, 

132, 

2,  204, 
176, 

55, 

38, 

190, 

580, 

58, 

48, 

181, 

273, 

140, 

453, 

33, 


368, 659 
689,  792 
573, 139 
931,875 
496,  528 
335, 477 
620, 606 
843, 603 
063,  587 
349,  731 
121, 872 
631, 092 
336, 866 
881,  247 
394,  758 
766,  254 
035,  325 
558,  275 
371, 465 
076, 374 
529, 992 
152, 949 
689, 480 
951,  553 
908, 121 
471, 054 
109, 392 
610, 266 
411,359 
995, 501 
089, 207 
039,  786 
878, 015 
762,  001 
061,  345 
829, 673 
955, 406 
225, 164 
510, 360 
954, 968 
287,  682 
239, 493 
809, 296 
086, 175 
750, 013 
648,  593 
128,  751 
394, 323 
233, 249 


171,  743, 165  532, 885,  707 


25, 226, 326, 912 


2  Alaska  included  in  the  State  of  Washington. 

3  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  mire  than  2  years  and  netjoss  for  prior  year  are  not  deducted. 


88 


STATISTICS  OF  INCOME 


Table  7. — Individual  returns — Distribution  of  income  by  sources  of  income,  general 
deductions  and  net  income,  by  income  classes  ' 

[Income  returned  for  the  calendar  year  ended  Dec.  31,  1928.     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 

other'than'    ..fe^'^^fSs 

Ta^nfrom'    1   tldm^' 
sa1e'of'ass"ts^"^°2years 

held  more 
than  2  years 

Under  $5.000 - 

$5,  854, 044. 857 

732, 740, 926 

520,  397, 089 

401, 929, 875 

311, 022.  743 

264, 164.  156 

208, 939, 957 

181,  304,  624 

151,  307.  329 

135,  721,  005 

120, 831,  724 

432,  124,  286 

274,  160, 946 

195,175,508 

248,961,532 

157, 925, 434 

112, 491, 076 

79,  975, 844 

61, 053, 454 

48,  219. 444 

37, 071, 150 

116,075,829 

52,  718, 936 

39,  323, 236 

-24, 038, 106 

28, 076,  505 

17,  640,  840 

20, 973,  883 

9,  240,  457 

12,  433,  938 

3,  280, 069 

5, 144,  795 

714,854 

1, 057, 449 

2,  049, 142 

$1,  471,  700,  383 
271, 468,  776 
199, 340, 066 
157,  .543,  501 
124,  702,  301 
101,838,089 
81,  361,  540 
69,  453,  525 

$346, 197,  748 
97,  232,  451 
79,941,108 
69,  670, 453 
58, 854,  886 
51,  752,  606 
42,  923,  643 
38.  634.  305 

$227, 584, 999 
73,  827,  808 

$5,000  under  .$6,000 

$6,000  under  .f7, 000 

75,269,824 

$7,000  under  $S,000 

73,867.745  ' 

$8,000  under  $9,000 

71,994,618 

$9,000  under  $10,000      

69,029,834 

$10,000  under  $11,000 

63,  518,  888 
61,  714, 135 
59,  081, 965 

$11,000  under  $12,000 

$12,000  under  $13,000 

58,962,939  1      34,680,017 
50,595,065         31,434,821 
42,  443,  641          26.  466.  713 

$13,000  under  $14,000... 

65, 435, 448 

52,  990,  880 

232, 912,  .396 

185,  717,  936 

155,  978,  378 
232, 467,  633 
158,971,795 
113,122,511 

81, 008,  228 
61,815,635 
53, 867,  253 

45,  627, 896 

156,  562,  870 
92,  760,  516 
60.  790,  740 

46,  372,  184 
68, 963,  710 
38, 959, 954 
74, 410,  593 
35, 020,  517 
43, 822,  446 
24,  358.  899 
36,  610,  761 

3,  550,  476 
21,  597, 416 
18,  548,  729 

$14,000  under  $15,000 

$15,000  under  .$20,000 

149,911,419 
87, 487, 602 
61,  365, 976 
77,  782, 976 
47, 100,  673 
29,  763,  466 
23,  337,  362 
18, 196, 863 
12,  686, 872 
11,401,  .522 
29,701,992 

106,  282,  276 
74, 098,  302 
54, 182,  608 
81, 190, 058 
61,784,851 
46, 912,  635 
36, 805, 364 
30,  766, 898 
29, 031, 876 
23,  576,  493 
86  407  698 

$20,000  under  $25,000 

$25,000  under  .$30,000 

$30,000  under  $40,000 . 

$13,  675, 907 
32,  849,  732 
46,  374,  426 
55, 973,  346 
54,  532,  613 

$40,000  under  .$50,000 

$.'50,000  under  $60,000 

$60,000  under  $70,000 

$70,000  under  $80,000 

$80,000  under  .$90,000 

46,  774,  067 

$90,000  under  $100,000      .  . 

44  823  695 

$100,000  under  $150,000    .  .  - 

184, 982,  673 

$150,000  under  $200,000 

14,  957,  230           64.  1 .54  865 

137, 900,  476 

$200,000  under  $2.50,000 

$250,000  under  $300,000 

11,750,218 
6,  226,  727 
8,812,015 

6,  102, 025 

7,  672, 444 
7,  697,  767 
1,  819,  868 

705, 281 
63,  346 

48,  250,  740 
38, 003, 467 
56,  702,  510 
36,  388, 969 
52, 154,  241 
34, 412,  245 
27,  752,  517 
16, 394,  873 
30,821,782 

3,  466,  834 
7, 380, 919 

4,  807, 858 

110,754,512 
83,  839,  203 
131, 878,  694 

$300,000  under  .$400,000 

$400,000  under  $500.000 

88,017,038 
147,  831, 430 

$500,000  under  .$750,000. 

$750,000  under  $1.000.000 

$1,000,000  under  $1,500,000 

$1,.')00,000  under  ,$2,000,000 

$2,000,000  under  .$3,000,000 

$3,000,000  under  $4,000,000...  .. 

119,283,220 
150,  756,  485 
85,  345.  851 
85, 139,  434 
45, 321, 024 

$4,000,000  under  $5,000,000 

37, 542, 088 

$5,000,000  and  over 

1,424 

176, 184, 124 

Total 

10,  862,  330, 998 

3,243,955,494 

1, 929,  519,  630 

2, 928, 141, 616 

1, 879, 780, 038 

'  Data  for  returns  of  net  income  under  $5,000  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(See  p.  1.)  The' estimated  and  tabulated  data  for  this  table  for  these  net  income  classes  are  strown 
separately  on  pp.  19-24. 


STATISTICS  OF  INCOME 


89 


Table  7.- 


-Individual  returns: — Distribution  of  income  by  sources  of  income,  general 
deductions  and  net  income,  by  income  classes — Continued 


Sources  of  income— Continued 

Income  classes 

Rents  and 
royalties 

Interest  and 
other  income 

Interest  on 

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

Dividends  on 
stoclc  of  do- 
mestic corpo- 
rations 

Fiduciary 

Under  $5,000 

$527, 147,  567 
75, 81.5,  497 
58,  207,  065 
46,  218,  834 

.$717,  569,  137 
100,  853,  812 
86,  206, 156 
74,  539, 104 
63,  381,  387 
55, 476,  591 
45,  773, 948 
42,  378, 981 
37,  762,  514 
35,  149,  718 
32,  307, 060 
125,  249, 982 
90, 066, 186 
69,611,270 

$341,064,250 
88,  571, 106 
90, 928,  507 
88,  857,  848 
85,  768,  791 
84,  246, 177 
75,  263, 656 
74, 186, 919 
67,  375, 449 
65,  664,  313 
62, 105,  831 
268,  623, 805 
222, 091, 154 
182,  515, 083 
288, 867, 807 
222,  798,  120 

175. 970,  538 

145. 971,  564 
126,  205,  784 
103.717.934 

$79, 109,  248 

$5,000  under  $6,000                  -..  - 

17,731,485 

$6,000  under  $7,000    _  

16,  620,  315 

$7,000  under  $8,000 

14,  728,  500 

$8,000  under  $9,000 

38, 164,  242 
32,  222,  834 
25, 889, 914 
22,  294,  433 

13, 078, 149 

$9,000  under  $10,000 

12, 492,  779 

$10,000  under  $11,000    . 

$1,  453, 931 
1,  377,  703 
1,  212,  733 
1,  246,  704 

1,  065,  736 
4,  880,  702 
3, 465,  885 

2.  721.  564 

10, 471,  739 

$11,000  under  $12,000 

10,  268,  298 

$12.0(10  under  $13,000 

19, 910,  396 
17,  254, 128 

15,  633,  153 
58,  347.  222 
37,  727,  753 
26,  823. 960 
36.  485,  582 
22,  309, 907 

16,  694,  945 
12,  329, 910 

8,  999,  262 

8, 056,  751 

5.  609,  753 

15,  788, 985 

7, 897,  391 

4, 036,  654 

3, 936,  200 

5.  532, 657 

1,544,210 

3,  739, 025 

2, 119,  242 

1,426,507 

585, 035 

5,  360, 997 

234, 393 

125,918 

48, 134 

9,  556,  223 

$1H,|)()0  under  $14,000 

9, 082,  337 

$14,000  under  $15,000        -. 

8,  806, 455 

$15,000  under  $20,000    

35,  120, 369 

.$20,000  under  .$25,000 

26,202,941 

$2.5.000  under  .$30,000 

21, 949,  785 

.$30,000  under  $40,000 

96, 034, 136  !     4.  216.  713 

30,  541,  718 

.$40,000  under  .$50,000        

65,  123,  707 
49, 923, 988 
37,  837,  507 
30, 195,  333 
26,  717,  637 
19,119,352 
60,  2,38,  618 
31,  566,  798 

21,  741,  258 
15, 184,  697 

22,  221, 803 
13,231,731 
18,  387, 495 
11,  .367, 967 
11,746,684 

7,  562, 985 
10,  284, 488 
4,  599,  913 
3,  735,  269 
10, 710,  648 

2,  562,  .347 
2,110,727 
1,  378, 061 
1,  303.  267 
1, 093,  720 

23,311,075 

$50,000  under  .$60,000 

19, 068, 468 

$60,000  under  $70,000 

12,663,289 

$70,000  under  $80,000 

9,  257,  522 

$80,000  under  $90,000       

8, 165,  715 

.$90,000  under  $100,000 

604,479  ;        89,448,828 
2,  328,  596  ■■      302,  939, 877 
1,366,078  ;       179,201,423 
630,313  i       117,809,486 
428, 148  i        80, 002,  587 
889,917         127,583,730 
229,485  i        79,939,583 
477,  296  i       131, 809,  546 
398,894           65,318,230 
689,771  !        75,684,965 
599,975  !        67,397,868 
290,603  1        70,535,004 
663,459           14.994.151 

6, 129, 526 

$100,000  under  $150,000 

14, 965, 018 

$150,000  under  $200,000 

9,  275,  092 

$200,000  under  $250,000    

4, 843. 936 

$250,000  under  $300,000    

2,  393,  657 

$300,000  under  $400,000 

6, 939, 438 

$400,000  under  $500,000 

2,  546, 893 

$500,000  under  $750,000      

2, 917, 198 

$750,000  under  $1,000,000  

1, 633, 422 

$1,000,000  under  $1,500,000 

$1,500,000  under  $2,000,000 

2,  731,  778 
423, 340 

$2,000,000  under  $3,000,000 

.$3,000,000  under  .$4,000,000 

311,604 
121,  755 

$4,000,000  under  .$5,000,000 

735,  668 
130, 826 

20,  659,  206 
66, 859, 632 

40,042 

.$5,000,000  and  over 

499, 265 

Total 

1, 164,  518,  456 

2,  143,  857, 860 

40,  553, 301 

4,  350, 978, 752 

443, 998, 374 

90 


STATISTICS  OF  INCOME 


Table  7. — Individual  returns — Distribution  of  income  by  sources  of  income,  general 
deductions  and  net  income,  by  income  classes — Continued 


Total  income 

General  deductions 

Income  classes 

Miscellaneous 

Net  loss 

from  sale  of 

real  estate, 

stocks,  and 

bonds  other 

than  net 

loss  from 

sale  of  assets 

held  more 

than  2 

years 

Contribu- 
tions 

Net  income' 

TTnder  $5,000       

$9,  564, 418, 189 

1,458,241,861 

1, 126. 910.  130 

927. 355,  860 

766,967,117 

671,223,066 

555. 597.  216 

501.612.923 

439.  849,  565 

401,583,539 

362. 651.  W3 

1, 413,  452, 457 

1, 001, 018, 705 

770. 324, 132 

1,110,224,062 

794.  737,  641 

612.  432,  780 

487,  280, 475 

402,  326,  631 

338,  331,  269 

283, 412.  694 

969, 992, 156 

591,  79S,  805 

419. 937. 093 

300.  424, 976 

457, 601,  579 

281, 600.  728 

460,  373, 151 

286, 491, 961 

328, 864, 959 

206, 654, 176 

244,562.814 

73.  666.  859 

92,  873, 975 

279,  839,  782 

$1,110,211,683 

165, 012, 430 

125, 908, 658 

104,601,834 

86,942,141 

73,  665, 824 

61,181,514 

57, 147, 161 

49, 120, 463 

43, 698,  521 

39, 827,  660 

158,  788. 676 

108. 127,  249 

82,  385,  351 

117,252.571 

79, 449,  877 

62, 098,  664 

49,  792,  865 

40,  361,  703 

31, 992, 993 

24,074,926 

90,  566,  774 

50, 908.  784 

36, 955, 499 

28, 107, 093 

36,  282,  702 

19, 385, 253 

33,  791, 655 

21, 192, 360 

18,620,544 

!        12, 401,  505 

16,  673,  387 

2. 291.  657 

7, 467, 634 

10, 391, 124 

$41,  877.  743 
7,  389,  271 

6,  707, 188 
5,  264,  766 
5,  260, 079 
4.  835. 869 

3,  785. 642 

4,  640.  754 
3,  788. 893 
3,  220.  744 

2.  628, 406 
11,068,641 

8, 977,  269 
6, 025,  850 
7,711,357 
5. 157, 643 
4, 022,  858 
2, 903, 528 
1, 848, 357 
2,163.052 
1,  692, 829 

7,  237, 412 

3,  549. 157 
2, 212,  005 
3, 170, 036 
3,  227, 885 
1, 499, 298 
1, 980,  605 

608,669 
3, 873, 388 

213,406 

410, 469 
91,401 

576,  208 
2, 122, 487 

$141, 962, 923 

23, 916,  363 

18,909,103 

15,419.977 

13, 049, 825 

11,  294, 576 

9,  455, 803 

8,  722,  706 

7, 407,  493 

6, 847. 050 

6,  426,  276 

24,  807, 806 

18.  243,  767 

13,  732,  842 

21  491. 980 

15,  575,  535 

12, 483, 987 

10, 052,  433 

8,  770,  623 

7, 417,  525 

6,  229,  582 
21,  737, 004 
12,991,803 
10, 166,  596 

6, 968,  820 
10,  531, 895 
7, 374, 948 
11,871,632 
6, 558, 520 
7,474,562 
7, 262,  307 

7,  383, 154 
1,  781, 591 
4,  597, 887 

13,966,813 

$8,  270,  365, 840 

$5,000  under  S6.000 

$6  000  under  $7,000             

1,  261, 923, 797 
975,  385, 181 

$7,000  under  $8.000 

$8  000  under  $9,000    

802.069,283 
661,715,072 

S9. 000  under  $10,000 

581, 426,  797 

$10  000  under  S 11, 000           

481, 174,  257 

$11,000  under  $12,000.. 

$12,000  under  $13,000 

$13,000  under  S14.000 

431, 102,  302 
379,  532, 716 
347.  817,  224 

$14,000  under  $15,000 

§15  000  under  $20,000       

313,  768, 851 
1, 218,  787,  334 

$20,000  under  $25,000 

$25,000  under  $30,000 

865,  670, 420 
668.180,089 

$30,000  under  $40.000 

963,  768, 154 

$40,000  under  $50,000 

$50,000  under  $60,000    

694, 554, 586 
533,  827, 271 

$60,000  under  $70,000    

424,  531,  649 

$70,000  under  $80,000 

351,  345, 948 

$80,000  under  $90,000       

296,  757,  699 

$90,000  under  $100,000    

251,415,357 

$100,000  under  $150,000    

850. 450.  966 

$150,000  under  $200,000 

524.  349,  061 

$200,000  under  $250.000 

$250,000  under  $300,000    

370,  602, 993 
262, 179, 027 

$300,000  under  $400,000 

407,  559. 097 

$400,000  under  $500,000 

256.  341,  229 

$500,000  under  $750,000           

412,  729,  259 

.$750,000  under  $1.000,000 

$1,000,000  under  $1,500,000. 

$1,500,000  under  $2,000,000. 

$2,000,000  under  $3,000,000 

$3,000,000  under  $4,000,000 

$4,000,000  under  $5,000,000 

$5,000,000  and  over 

258,132,412 
298, 896, 465 
186,  776, 958 
220, 095,  804 
69,  502,  210 
80,  232,  246 
253,  359,  358 

Total    ..           

28, 987,  634,  519 

3,056,678,735 

171,  743, 165 

j  532,885,707 

25,226,326,912 

'  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 


91 


Table  8. — Individual  returns — Taxes  paid  other  than  Federal  income  tax,  as 
reported  in  returns  of  net  income  of  $5,000  and  over,  distributed  by  States  and 
Territories 


States  and  Territories 


Alabama — - - 

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 9 

North  Dakota 

Ohio 

Oklahoma... 

Oregon 

Pennsylvania 

Rhode  Island 

South  Carolina 

South  Dakota 

Tennessee 

Texas --- 

Utah... : 

Vermont 

Virginia 

Washington 

West  Virginia 

Wisconsin 

Wyoming 

Total 


Taxes  paid 

Taxes  paid 

included  in 

included  in 

Total 

general  de- 

business de- 

ductions 

ductions  ' 

$2,445,457 

$379,  331 

$2,  824, 788 

790,  575 

348, 045 

1, 138,  620 

1,  090,  807 

246,  893 

1,  337,  700 

35, 357, 619 

5, 968, 316 

41,325,935 

2,  505, 149 

597,  660 

3,  102, 809 

8,  365,  350 

733,  073 

9, 138, 423 

2,  531,  227 

87,  074 

2,  618.  301 

4, 405,  259 

348,  024 

4,  753,  283 

4, 921,  293 

359, 572 

5, 280,  865 

3. 414,  301 

413, 122 

3, 827, 423 

1, 401, 882 

129, 181 

1,  531, 063 

305, 193 

269,  748 

574, 941 

29, 945, 969 

2, 914,  632 

32,  860.  601 

5,  805, 293 

1, 139. 406 

6, 944,  699 

3,  347, 564 

1, 103, 172 

4,  450,  736 

3,  020, 537 

1,  429, 154 

4, 449,  691 

3,  585,  066 

569, 853 

4, 154, 919 

3, 158,  706 

500,706 

3,659,412 

1, 968,  343 

319, 474 

2,  287,  817 

6, 156, 473 

839,  665 

6,  996, 138 

34,  597, 499 

2,  748,  224 

37,  345,  723 

23,  235, 186 

2, 433,  773 

25,  668, 959 

6,  621, 105 

708, 177 

7,  329, 282 

1,  579, 993 

692, 206 

2, 272, 199 

11,  087,  597 

694, 974 

11,  782,  571 

680,  014 

506, 875 

1, 186,  889 

2, 131,  017 

939,  054 

3,  070,  071 

197, 176 

121.988 

319, 164 

1, 484, 487 

235,  751 

1,  720,  238 

20,  637,  727 

2,225,420 

22,  863,  147 

288,  618 

202,  659 

491,  277 

136,  278,  530 

5,  206, 971 

141,485,501 

4,  874,  023 

558,  872 

5, 432, 895 

482, 420 

240,  062 

722,  482 

21,  037,  390 

2,131,911 

23,169,301 

4,  852, 402 

787. 147 

5,  639,  549 

2,  080,  459 

549, 285 

2,  629,  744 

35,  718,  057 

4,  756,  769 

40, 474,  826 

3,  073, 360 

284, 122 

3,  357,  482 

1, 200, 849 

216, 893 

1, 417,  742 

631,  599 

258,  530 

890, 129 

3,  219,  716 

447. 457 

3,  667, 173 

12, 259,  660 

3,  068,  718 

15,  328,  378 

732,  546 

265, 968 

998,  514 

933,  262 

219,  592 

1, 152,  854 

4,  556,  539 

637,  081 

5, 193,  620 

3,  895, 007 

832, 435 

4,  727, 442 

2, 427, 299 

369,  021 

2,  796, 320 

9, 816,  027 

1,  055, 411 

10,  871, 438 

290,  517 

340,  078 

630,  595 

475, 422, 144 

52,  471,  525 

627,  893, 669 

1  See  text,  p.  16. 

107095—30 7 


92 


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96 


STATISTICS  OF  INCOME 


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STATISTICS  OF  INCOME 


97 


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98 


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STATISTICS  OF  INCOME 


99 


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a  2   6q 
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CD 


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100 


STATISTICS  OF  IXCOilE 


cat~  X  —  ■^  r^  X  c^  3C -^o^  OOoc  IN  — >;  r^^      o 

r?* -^  r<  ut"  t*' —  c^  t-T  r<  ^^  cc"  ri"  t^  r^  cT  r-^  —  ^  — T  csT  ^_^  c^ 


rr^r;  —  pcxrc  —  pc 

:  S  X  t-  —  I^  S  ^  S 


-  O  ^^  X  t^        r? 


•  =1  =  X  X  : 


c 


^  O  —   ^  ^  -3 


iC:  —  x»crcr^*c r^xrjxo      ci 

1^  — ■^XwOrcr^:»rr-r =  0       •^ 

i  o"  cT  :c"  r-^  c^  r-^  cT  ri"  cT  x"  uT  r*  t^— ^^-^  o 

•  ■^i-->=  —  ri  —  ~c;mxxx =  o 

■^t— .^r^i— t^  re  re      rcr^c<>^ — c^ 


x«=cxnsmx. 


CO  —  O'cr^wt^csxx'^'r- 
—  rqri  —  ont^XTT-^^r-^rrr 
«e-  rir-:r;xxt^«csi:^r 


'O  — cccerc^ 
c;  X  fJE^  ?; 


^  r-j  ri  I'  ^  ^- 1^  ^  c=  c= 
t^Ore^^^^OXt^t^T 


r=  X  i;  t~  =:      o 

l;  -^  X       o 

c:  X  =      X 

:-.  rz  :c  x>i  D  X  -^"— re^^cT 


X  ^  X  =  r;  ™, 


"2^  £ 


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cic^fextsFi^iM  —  ^""      m"''^ 


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c/:  X  X  tfi'  CC  X  c/:  €^€<4-^  ^c~ 


STATISTICS  OF  INCOME 


101 


*- »c  re  :c  r^ -v  —  30      ^  eo 

09-     .  -  - 


csao 


c«cscaot^c>0-^c^i 


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onr^ic  —  "^^CQCceo    <£ 


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c^  t-T c**  C4  cT  rf  tc*  —  ci"  o  t-^  x" '^  ci"  r j"  o" 


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"  .-T  rrc^re'"crt--r  —■*  — *  x"  t^  x"  ^■rr  c:*  t-  : 


— *-H*rf  rc~— '■^"rit^-r-*-^^*;c"^e*ci"'s^— "rr  r^r^Le"— *re*re"o  — "atf   — 


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(C-^ci^C  —  c^r^r-t^cext^x-^r^  —  driCJiccr^Ot-t^: 

cT  c"  ^*  re'  c^  :c  '^"  tc  ^*  x'  cT  — "  — '  -^'  cT  — *  re'  ^  ^  cT  ^"  l-'  x"  — '  - 
c^x«cscixr-cs  —  r-^--^c:-r"^X: 


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—       CiO-fOCir^— X' 


—  cs  c^  IN  re  —  «  cs      c^      ^      ^      ^      ^ 


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'    "    ":  :i       C  •— 


102 


STATISTICS  OF  INCOME 


«tr. 


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t--  (>)  C^  ^3  C^  -*  CO  Ol  CD  <— I  -^r  Tt«         05         l> 

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frj  73  O  O  c 
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1-^  H-' ^- ^1  €^  ^  €^  ^^  €/?■  ^  «■  ^^  €«■  €»  €^  €«■  «&  «^  €«■ 


STATISTICS  OF  INCOME 


103 


I  O  O  OOOi 

I  -^^  f-"  t-  w 


I  as  1—1 ,— I  GO 


t  .-(  GO 

lOOOOi  CO 


CT)<-HOt^ecai^r~-ooooo03r-irt«ooococ^<Nio 
or-0500iOi»ocO'-<ccicit^ooccc^»— 'oc^co 


t^t^l>.«DiC'C'<MOi'*'^C^Tt*.-Ht^C^(NCO'"^CO 


CO  MrH  ,-1 


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Jcoi>.c^Oico.-icDi-iT-ioo<£>'; 


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1-4  00  Th  M  (C9'  C" '"" —  -- ■ 


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iCi»ocoOr-t--f"^»OTt<oo 

i^^COCO-^COC^^GOCOOO 


lOt^cDOOO'— i^DQCiOCDiO-^OsOtO'— '050 
it-'-HOTTO'^OOC^-^'^'OCD'-HOTtHOOOCO 
lOli— iC^OOtO'^C^'^'^t^OOTfiOCC'-tC^OGOCO 


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---  r^.-H-<#<Mcocor-ocooot-^'— i-.!t<(>< 


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C^  ^  r-nM—i  ^ 


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CONCOiOOSOSiOCOOiOCOOO^CCNCSiOCS^^ 


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104 


STATISTICS  OF  INCOME 


I,  _  »  a©  £  a 

oi  5  O  9  "5  o  « 

iM  «  s.  tn  ^  .-=;  O 


fells 

40  O  C3 


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.— ti— ti— iCCCOOICSC^i— ".— (CCCCCOCO 


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ic^orcc5aicoooi^ot>. 
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lOOCQCOCC'Tj'OTt'COC^OO'-'OCOCCt^cCt^t^Tf 

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STATISTICS  OF  INCOME 


105 


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t^COTj*«     50     r-.   ^ 


000  10  ^  ' 


Tj*  C^  Tj<  C«  i-»  CO  CO 


00000 

'00000 
[goo  000 
S  S  S  o  o  o'^o'cT  o" 
S  S  S  ^^  0000 
0^0  00  to  o  o  o  o 

oi  o)  o)  O"  a>  ^  S 


U   1m    L-i    I 

05  oj  a>  I 


Sd  ddoooooo  tjs 
--_—,_  00  0000  '^ 
ggggo  00,0^0^0  « 

0000000000  M 

-r-r-r-ro  O  O  O  O  O  w 

0  S  o  S  '=^"^^-^.^.=1  ^ 

co^'^^^r^-H^HC^coTf'ior^ 


ooooiooooccr^     « 

O  O  iC  CTS  C5  ^C  »0      CO 
t^  '<*' CO  »-<  CO  iO  O      o 


;C  <X>  CD  CC  10  -^  C 


^lOtNCOOCOiO      t; 

00  ^  C30  CO  a;  CO  "C     oj 

C^  CO  C^  CC  Ci  O  00       m 


ooocC'^1— io<r)     "^ 

""J*  CO  CO  -* -^  Tp  C3     o^ 


00  oi  Tj*  CO  b- i-H    «r- 
00  *o  "O  TT  r^  o     o 

CD  T-H  «0  CO  i-H  W        ^ 


t-H  r^  CO  01  r^  Oi  -^ 
00  C"!  c^  r-  '^  »o  r^ 

C^  CD  t-H  en  !X5  '^  »o 


SCO     13 


CO  t^  I-*  »c  o  o  00     ^ 

1-- Tt<  C^  CO  o  t-- O     +j 

»o  00  C5  ■*  CO  01 00     g 


O^  ,-(  .-H  lO  CD  •^  CO 
CO  CO  CO  CO  CO  CO  t^ 


CO(NC^OOC^»JOCDiOC^»-ICOCOTf'-«CDt^r-iNF-ICOC 

coostoc^ooc^ocDt^'-tTrt^ooc--    --  ^    ■ 
-*  —    -  I--  ^  10  O  c^  : "    '  ' 


as  00  *-<  00  00  ■<i«  1 
irf  ^  t^  t^  :c' T-T  a: 


;  i^  CO  c^  w  !>•  »o  00  c 


ico»ot--^oct-^Oico 
^co'i^'r^co  CO  ro  o'»o  "^cD^o'cJ" 


^--.^Oiococot^oocDC^-^Tj'cri.-ioor-'— ■occ'i 

"^      oor50T-(*oC'ir^M"rr»ct-c^»o-— i-Tj^Oicoco 


10  IC  CD  00  CD  ! 


C:  CO  ^  C 

coc;  -r«  : 

10  iM  O  t 

CO  CO  oi"c 


lo^    a 


CDCO^OO-^-^C^O-— '•-'■^OOSDCTJOOaCCOOOiOt-t^^COCDt; 
OCROC^OC03S^iOrr'CDTr'-H(N:*-^-'"-"^— '■'^'^'■^'^'^'^■'^ 

CO  CO  c^co -^--H  T^c4"      i-T      i-T 


M'-HC^^DC'liOOO'^'OCOtXCOOCt; 


lOOOOO  o 


s_,»^    —    00000000000 

000000000000000 
-  — -*^ooooooooooo 


00    ; 


I  00000 

lOOOO  " 

I  0^0  o__o 

1  (N'c-fcO  CO  rr*  Tji^O  i6"cD  eC  t^  t—  00  00  Oi  Ci 


00  ©  CD  ©  <D  a> 

T^r^  a  fl  a  a  3 
•^^d  a  a  -  - 

CD  Oi  O  O  O  O  O 


_'  OJ   Oi  O  fl^  I 

3  T3  ■^  ■CO  13  ■O  1 

a  c  a  a  c  c  1 
>oo  00  00  c 


3  c  a 
333 


>oooooooooooc 


I  00  o  o  o  c 
'  o  o  o  o  o  c 

o  O  ^  -^  — '  ' 
^  ^'?/?'^€^€ 

^^"^     •„       tH       I-       I 

t«   ^   OJ  (1>  OJ   ( 

"2 -2  n  a  c 

3  3  3  3  3; 

-'  "000c 
000  00  i: 


bA 


Bt 


•59   a 


6-5 


■-•      a)  is    a) 
—       Q.        *^ 

60  ft    ■" 


106 


STATISTICS  OF  INCOME 


*<  ri  s  a  "  l^  * 

«  9  O  H  !5  O  tB 


a 

a 

O 

o 

s 

X 
S3 

•a 

a 

>o 

O 

a 

o  M  oo"  OT  oT  M  lo  cf  rt  of  o  rt' oT 

C^  (N  CO  CO  <N  i-H  r-t        r-i  »0  N  CO        f 


brt  SI 


^..2 


!>. 


.  „*^   CO  —  _ 


x^« 


2  fl 


»-ct^O^Ht^^H^^^^Oi— to 
OOOOCOr-.cr:OO^r-.os 

(rf  *o  t-TocTo  od"o"ar:c'oroo"^ 


»-iCT)COO«DTj*COC<)050000iCa5 

1— i>ooooor^»oooooc5CN»-ico 

t^C0^iOC005O<M^C^»0i-Ht^ 


IN  OO  C^KN- 
Oi  C*^  CO  05  05  t      _ 

a^i-i  (M  rt  rt      1-1 


)  :D  ■W'  c 

J-lfil 


i-tPOOONOC^OSiOC^OiCOOiO 
t^  ci  »o"  <>f  ?D  Ci"  C^f  iO  CO"  O"  05  O  oT'' 

^H  05 -<r  05  CO  c^  01      ^^^      w      ^ 


03^-S 

»  »  2 


t^  lo  cc"  TT  Oi"  o  c<r  h^  cT  cT  ■Tj-' cT  cT . 


Tf  cf  o  CO  t-^  to"  i-T —T  i-T  ■^  cT  ^c' cT 


■«COOS0000003000000NC< 
?  t>.  CO  O)  iO  l-l  r-l  i-(  CC  •-•  r-* 


'  o  o  o  oo 


ooooooooo  _ 

OOOOOOOOO-.' 

o_  c:^  o_  o_  o_  C3  o^  o_  Q- g 

»0  cT  o"  o"  o"  cT  o"  CD  o 


O  o  o  «'<N  co-^'trT 


oo  ooo  o  oo    -o  o  5  So 

I— %r-i(--s(— if— ^i— 1,— ^^— \'—  S:  ^  ^  ^  ^ 


iOO  O  O     - 

?>?  «  :r  ^ '-  r:? ; 


40  o  t^  30  05  ^^^€/?-€/?-6e^&^€i4-y?^€e  Jr: 


©  03  (»  O  O  O   O    "" 


:> -r  —  T? -3  TT  T: -C  "3   C    = 


'  ©  a>  c  ^ 
1  c  c:  a  3       ' 


(NC^irc^^  -^  i^  Xi  c  '-^  ^  Si  c\  :*^ 


<^  w^  €^  6^  <^  ^5- se  ^^  o^  6e  €^  6^  <*^  ^  ae- <ie «/?  &9^  y?  €^  «^  6^  €^ 


'rf^LTpQ 


STATISTICS  OF  INCOME 


107 


lor^f-icocccscDrHtMi-^r^o-^ococooc^ 

t-t  CO  IC  Ci  C^  CO  ^  Ci  Tf"  Ol  CO  CC  Cl  :^  .-HO 


.-«  .-H  rH  .-(  IC  CO  CO  CCi— I  M 


GO'^OCCCS'— iC0^01C0O;0<NO'^I>-iCM 

CD  o  CO  »c  GO  »o" CO  Tt*"  cjo" o >^  CO  ^*  1-H*  CO  co"  ao~  cT 

'«!j<TjH-«JiCi:COt>-t^CO-^t^CO 


<C  CO  'It*  »0  r}« 

t^  i^  Tf*  so  05 


OJ  C^J  »C  r-l  r-i 


1— iiC«/:cOCDCSiCC0001'-H»-(OrttcoO>C^ 
•OClCOdOOCtO'^C^'-^iOcCClO^t^'^ 

CO  O  --I  O  '^  'Xi  i-<  !N  O  C-l  o:  ^H  lo  00  -^  lO  CO 


i-iCS(N':Ou'0G0!OtCC 


C5COccC^l^cO»OTt*CaQO^:0--*<"::t--0^»CCO 

CGOQCt^oOi-Hfooot^Ciocoocoocaor^oco 
oooco^cot'-t^-^j'cooO'-t'^Trcoi— ico-^ 

cc '^' t^  **""  i>  CO  ^^  i-H^  cT --T  Tj^  M*  cc' cT  i-T  »-r  o"  o" 

IM  CM  --«  C^  rl  -H  (MrH? 


■^lOCO-^COOiOOTt^tOc^ _      _     ^     .      __ 

tco^r^oooocooi-^icoi-^co-^roooo 
cor^"^oor^»o.— tt-~^o^ "  ^    "  — 


*0'^t^^t^^30O>Ot^'O 


00  t^  t-  OiC 

oi  Tf*  CO  -■■  ' 

OS  CO  00  ■- 

r^»c"oo"co"c 


CO  -^  Tj<  X  tc  c:  t^  I 


■  c^Oit~^»o^Hi^OiC^coo»ooTt«ioa5coi-H-rj<oor-'^t^t^«:5oor^»ococo»ccO'— '-^00 


C^rt"^^»-<C^'^CNt^GO'^^HOt^i-<C:CO^-«r''-'' 


<CiO<NCiCOfO-**0-HOC03500cX)t^ 


0<C05»CCOai«^CDOO*0"rt<Ol^tMCNCOOCI^^OiCt^r^OiCMCOaiCOCOCO-^0(Nr^OCO^ 

i-H  o  rH*"  r-T  ^  o  Tt^' ^^  cs  00  CM*"  CO  ^ -^  CN  cT  u^  i-T  o  ^"^  cc~  ci"  ^ 


OOi-l-<J'-<^I^COCM'X;OlOOOi*CQO(NO'— IOOOO':OCO- 


^  00  ^  ^  iC  (M  I.-:;  CO  •-'  C 


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i-T  t-TcTr-T  CO  i-Ti-rc^f     cf^i-T 


W   —•  .-H  .-t  ^  .-t 


■f  »-i  CO  cs  '^  o  ;c 

CO  C^  Tj<  CS  rf  - - 


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CMi-HW30C0O0i'^^'^C0<::CCSO'-iX00t>.'<rTfC^C050-^OC^ 
r^  o: -^  CO  »o  T-i  CO       04       r-t       .-h  i-h 


oo  o  oooo 
oo  o  o  ooo 


oooc 
oooc 
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:  O  O  O  O  O  -r 


O  O  , 

88' 


QJ   Qi   C"   O   <U   Q.J 


a;  oj  oj 


c  a  c  c  c  c  c 


0000000= 


oooc 
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lOOOOOOOCOOOOOC 

;  o  o  o_o^o  o_o 


107095—30- 


OOOOOOOOOOOOOO 

OOOOOOOOOOOOOO 

OOOOOCOOOOOOCOOOOOOO 

§  §  8  o  ^^^^--Vrco'^Tu-f  oVo' o"o'o"oo'o  o" 
00  00  c;  c~.  ^  ^^r^'i^^^K/^'^^^^^^^'^^^'^^^^^'i^ 

Ui  (-1  ^  l-i  Ui  t-i  O/ 

<D  OJ  O)  <D  1)  ^ -^  . 

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.._    y  —  *—  —  ^— '-— '^c^c^co-^L-^^^t^oo 


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ooo  oo  o^ 

oo  o o  ooo 

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o  o  o  »r:i  o  o  o  lo  '-I 

O^C^iMCO-^iCt^^ 


;  8  o 


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■  —  —  • — ^^^^^-i(-^?^c-;cr5;!^c^c^t^_'1-_'_-^  _-_-_•"     '^    rtc^«* 


>0  0  0'0000-0 


108 


STATISTICS  OF  INCOME 


o  h 


t,  _  g  g'S  S  S 
a>  g  a  g  to  o  <i) 

ox) 


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L.   —   ©  c   ¥  £  ^ 

ftO„  2  -a  a  ^ 


-|t3  - 


=3  S  i 


©  Q)  g 


OOO  oo 
OOOOO 


^ 


lO  o 
cno 

CO  ■^'" 


^^^/?€^€^^?  i 


3 -co 

:  3  3 


2  0  3 

3  ce  o 
=  o  b, 


>  o  ooo 


^  o  o  o  o  o 


>^^if^f^K^</^< 


S    X 
O  <3 


100      iiO      1  CT>      ■ -O      l^^      iM      itO      '  O      lO 
i€»      100      I  lO      ■«      IGO      to      'O      <  t^      '  05 
1             1  rf<      100      '00      to      '  r^      I  "^      too      lO 

1  C^      tC^      ICO      "^      1  CO      lO      1  »0      ITj*      IQ 

iS    iTjl    im    .■«(    lo    lO    "a    ICO    i* 

l^«-      i05      1  lO      ICO      ICO      it^      1  1-H      ICS      100 

1         iio"    1^    1^    icd'    ico"    I  to"    ico"    1  oT 

1  lO      1-^      ICO      1-^      IQ      lOi      lie      ICO      I-"** 
i-tft      iO>      1  "O      ICO      1®      it^      irt      1  IN      100 

1         iioi^i^^ico'iccTiic'ico'iOs' 

1-^      it^      ir-      ICD      105      il^      lO      IC5      1-^ 

iTj<     iio     it^     ir^     I-— 1     too     lO     iio     '  -^ 
li^    t --a*     ICO    1 1^    lO    lO    1  o    ICO    1  r^ 

1         1  TjT    1 00    !  oo"    1  c-T    1  co'    1  c-T    1  '-T    1 00 

-^C005C0^0005COOO^i.'3C^OC^105CSOOiO 

»ococic^t^rorM'Oco050005':rcNC^oooi 
cor^T-tOO^cso-^oor^Oi-^-^oociooco 

oi  ^  cToTcrr^^  CO  co'i.'^co"--'  oT--  •—  05  o  co 
o      t^  o  ^  00  o  "<r  t^  00  CO  o  CO  cs  "^ -ij' ^  "^ 

—I         ^  t^OCO  OiO  (N02^  CJ  — I  (M         O         05 

i-Tc^c^'cs  irTc^cvTco      co      c4"     ^ 

t^OOO^OCOWOCOlOCOl^cOC^^Ot^OCO^ 
00         CS  CO  w  ^  CN  *-H  (M  00  00  00  (M -ir         O         ^ 
•->         OS  lO  00  O  T»- t- lO  00         lO         CO        C-1         — 1 

Under  $1,000  2 

Under  $1,000 

$1,000  under  $2,000  2 

$1,000  under  $2,000.. 

$2,000  under  $3,000  2... 

$2,000  under  $3, 000 

$3,000  under  $4,000  2 

$4,000  under  $5,000  2 

$4,000  under  $5,000 

$5,000  under  $6,000  2.... 

$5,000  under  $6,000 

$6,000  under  $7,000  2 

$7,000  under  $8,000  2... 

$7,000  under  $8,000 

$8,000  under  $9,000  2.. 

STATISTICS  OF  INCOME 


109 


CM      1      1      1 

C-J      1      I      1 

sS    1     1     I 


cT  cT t-T  trT  (o"  ^  c*3' t-^  O  ■^"  00  oa^  t^ 


C0C^C0^^O0if0O0500OC0 

f-ri-riooooc^-^ot-^ 


O50505csooo:oroc^^eo^?o 

i-«COQO'-H«0-^iOC^C00000050 

Oi"  oT  cd"  »o"  »o  oT  tC  oa"  o  cd"  CO  00  cT^ 


cocooo^'^c^c<icor^0ifcc^ 
■^iopooa»OTt<o^^r^»o— 'CMO 

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■-i<Ni-l(N'-l         1-HlM; 


t-<00»OOCC^^»OOOOOTP^ir3CO 

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i>- o -"a*  <N CO »o oojp -*  CM      cMC>i^ 


r~tO'^CMCMcO'*CM"-i 


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l-r    Li    t->    U 

oj  a  «  ffl 

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,    ,    ,    ,    ,    ,go_^o_o_oo 

o  o  o  Q  o  o  o  cTcTo'o  o" 

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o  o^o^o  o^o  O  u-^  o  o  o  o 

o  o  o  Q  o  o  o  — TcM'cr'^irr 

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o  o  o  o  o  o 


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— r^-T^-Tr-r^^^^OOOOO  m 
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STATISTICS  OF  INCOME 


»  ; 


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cc  fo*  lo  CO  lO -^ -^  oT  o  w" 


03t^«— 'ccoi'— tcDr-uoccioocoo50t^'-<eoT}<o 

kOO<OOOOOC<IOO»OCOCq-^'*iO'*CDt^CDOi 


iOt^030CCC^*C»OCOTj<tCaiO»0'— lOOOiCi;© 


oor*t>-i>r^t^c^oco<:c( 


M  CO  (M  CO  C^  i-H  .-i 


l=OOOOt^Tt<-^COCO 


lO-^t^coi— <.— icsiooiOiiot^cotoeor^-^cDC^ 
wot^coO'-H-rt^O'Ot^ot^iot^cocoaotNt^ 


CO  O  CD  «DCO  I 


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■Tr*cocoi>"i>-GOccoco^ccosoor-TfOiTf-rt<»o 


C^COCOiOiO-^COCOCOCOCSt^O 


CS|»OtT'(^^C5COCOTt^<:OlO 
OCCCOr-tuo-^uOCOOiO 

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Tj^iCi— (iOOOOnMrfi-HCO 
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iO00Oi005Tf<l0Tt<CDt^l~^t^r^Tt<C0<©C0C0 

Tt^C^tCNOOCOTf^ODtO-^OO'— ir^CS—iCOt-CO'— < 
>-HOOC^C001X100iOiOI>.a>'^05Tt<I>-G0030 

o  CO  1-H* c<f  oT oT -^ oT od  "^ o  CO  I-'" oi" o  o" 00 1^ 

C^iOI>-OOCr;b-t--C5»C.-HCDCOC^r-4-^CNiOC^ 

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cs  .-i  —T  ca  .-T  i-T  T-T 


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t^OCOCMi— t^COOiCDOCOOOCOC^OOOSCOCJiO 
O'^COO'^COiOi-it^OSfM'^CNC^COOtO-^CO 

00  CO  i>^  r^  o -"^  oT  uo  00 1^  tjh"  o '^j^' »o --4' CO  rjT  tC  CO 

lOiOGOOiOi-HiOOSCDt^OOOir-iOiOC^OOi-HOO 
•^•^•^TfHiOOCDOOO'— loOCDOOOOOOO'^^ 

c^' cs"  <N*  i^  rt^"  t:^  CO  CO  CO  CO  c<f  t^  »o 


OCOCDi— t^lCD»-H000S0lCNa}»Ct-*t0C00iQ50»-"C^OcDa5'-<'— <c^<cooo»o 


oscjTf4i-i«ooi-HC^iob*o-^oooaii--ieoi-<tDC*ioooo50Troooi-iosTj<-»** 

-jcocD^^c^icDi-HooosoicNajicr^tocooi "' " 

)r-(COi-iGOW?OOiOCDOSOTt<<-HC^COCD 
lO  (N  ION 


SOO"OCOt^Oi<r;<;DCSCi<: 


HO'-"TPO"^ooo'^t^cDh-.TfTj<asoi'; 


-  OOC<I 

»JOCOOiCOi— lOOC'liOCDOS'^OOCOC^ 

N(N 


)  00  — t  05  Oi 


=if-= 


COCO  r-*  lO  CD         rH 


D-^Qd-HCOt^C^OC^Oii-HfNTfOiO.— 'OS^HC^TfOO-^  OO^JO  »0 


OCTKOC 

r^  CO  -^  t 

t-^  CD  <N  C 

'co'b-Tc 


lOTP-^COCOWr-iOOCDQOCDU^COCOC^C^OO-^CO 


J^s* 


a-oS 

I     2 


iOCOcOiC^t^OOOOO— 'CDNO-^COOCOCO'* 

t^OOi— <00i-hCO;DCD»— iCDiO-^C^OCO-^*"  —  —  —  ^ 
i-HOi— iCOiCiOCOiO^COTpC^OCS 


♦OCDOiC^OOCCOSOSC^NO 


3i— i00i-HC0<C>CD»-iCD»O-^(NOC0-^<MCD^Ob-Cibb-tC»Ot^0it^C0- 


-<*<  Oi  "M  C^  CD  i-t  C 

»OC0  CO  rH  CO  C 


00C0OTt^cDC0iOTt*01»0rfC0C^ir^C^i-H 

lo  tjh"  co"  cs  c^"  c^  cd"  co' of  cs" '-T 


•  oooooooooc 

>OOOOOOOOOOC 


8oooooooooooo<: 
OOOOOOOOOOOC*' 

o oo o o o o o o o o o  c 

co''<j-~-^»oio  CD  CD  r-Tt-^oo  00  oToi  --» -— '&9'^^^^ €/?-€ie-«e-6e'6e- fiefs' ^^se^ €«■€«■  , 


-  I^  OO  Ol  f-»OQ</>  W 


f^  ^  ^  </><^^^  </></></>  <^^^^/^ 


'O  'O  'O  'O  'O  'U  'C 

a  c  a  a  a  a  fl 

3  3  3  3  D  P  3 

ooooooo 

oooooooooooo 


'  OJ   4>  QJ  CJ  QJ 

a  o  a  c  p 

3  3  3  3  3 
ooooo 


«»««««  I 


a)xJ  "Of^ 


anaacoBBagaa 


23033333! 

333j 

ooooooooooooooooooooo 
o  o  o  ooooo  ooooo  ooooo  5^1^^ 
'^^^o^tN'co'-'S^io'o^ooo  ooooo  »o  o 

^  ,   , .  „0nOiOi^i-Ht-lt-H,-l^<MC^CCpiOCOr^cX>O5f-l— «(M 


STATISTICS  OF  INCOME 


111 


t^  'st*  00  CO 


■<Tt*co»or^coccoc^Oi 
cc"  »o  CO  to  io  oT  c^  of  i-T 


oooOfOicc^^cor-cccsior-- 
oc^cor-— "cooot^coos 
OO'-HOi'MooO'^Trh-i^ 

CO  05  « '^ '(jT  CO  lo  »o  oi"  TiT  CO 
OO'-fCOCOt^'— 'OSOOOOCOOi 
GOt-^^COi-HOOI^OTfCOO 

CO  CO  "*i^  CO  CO  lo  c<r  CO --T  w  c4" 


CO'^O'-HGOC^^O'— 'OSOS 
COCO-^t^(NcOt^C^COTfCO 

■<^  lO -H  00  GO  O  C^' ^  (N  t-^r  TfJ 

ocot-^ooaicocooor--cDr^ 


^-Hl-HCS^C^^— <^ 


»ococ^oaicoccoico>!*<co 
oos'-'OaJO'Trcocor^o 
(NTfoor^occt^cococ<iTP 


*Ot--OcOC^03C^'^t-*h-t^ 
COOiPCOa-^tMCOCCiOOl^H 
Tt*C^IOSOOcot--»OiOC^cO^ 


C-i^C^CCr-tO^r-tr-i 


C^(N— (CO^COOOOCO 
^OOOliOOOOOCOiOC^ 

co"  »r:*"  o  oT  CO  CO  oT  oT  oT 

1— iiOCOI"-CO(M05COO 


00»Oh-iC'5fCMOOCOWO<-H 

CO^iOCO'^COC^OSTj^'^CO 
05'^05£^C0l^t-*O-^O00 

c^  CO  Ti?  o  00  oT  c^  CO  Qo 'rjJ' r^ 

ococo»ocDoiaicooocoai 

OOCOiOTP'-Hl-^t^O'^COiO 
CO  CO -^t^" O  CO"  lO  Ci  CO  i-T  r-T  c4" 


M<OI^COC^CDOO^'q<00 

O-— fiOCOCOOOCOOCOOSt^ 
COtOCOCSOi— lOTjtTjfCOCO 


r^'^co'**^Tj<ocoo^-aico 
CO  oT  co" oi"  cT r^ t^ cT  o  cxJ"  oT 

W  CO  M  CO  •-•  CO  »-H  '-' >— t         i-H 


cO'^j<ow:ico— 'Ooocowco 

00  .-H  CD  CO  <M  CO  .-I 


00-^ 

oco 

Tt*  CD 


CO  CO 
CO  o 


l-<    U    L^    U< 

O)  oi  o:)  d; 
'CO  ^3  T? 

ci  n  a  a 

d  3  3  D 

oooo 
oo  o  o 

oooo 


oo  oo  o 
—  ooo  oo 
g  ooooo 
ooooo"o 
-rooo  oo 

.g  L-;^000  o 

.  o  --Hcrco  "r)-"ic  ' 

I  ^</?^  ^e- q^  o*?  00  ; 


AC  o  O  O  lO  ^  1^ 


Ci  U  CJ  ^ 

^ 'OT?'Ot3 

adD3d3c3  ^ 
dooooo  o 
o  oo  oo  o 
goooo  oo 
o  ooo ooo 

oooo 

^oooo 
I,  ^^ofco'-^irT 


9  ^ 


Oi  lO  CO  1-f -*<  00  O 
^-* -«*«  O '«*<  -^  O  M« 

b»  .-H  OS  o  i-H  r-. -^ 


C^^  O  i-H  CSOOi 

i-H  t-H  i-l  1-H  .-(  1-1  '^ 


r^  CD  00  to  o  c^  <— t      1-t 
CO  CO  CO  i-H  o  w  r*      o3 

-^iO00i-<.-i00O       © 


CD  C^  O  00  CD  i-<  lO       "^ 
t^  !>.  00  t^  00  00  <-<      C^ 


i-H  CD  (N  O  '^  00 


.-H  O  CO  »o  ^-  »-* 

CO  oc --rcoio  eo' 


t^  t^  05  ^  t^  00 -^       S 

CO^COOOOOO      ^ 
-^  Tf  I^  t^  lO  ^^  00 


CO  a>  (N  CD  Ca  CD  1-H   © 
t^  CO  t*  CO  I>- CO  OS   C3 


00  l-H  W  Tf  CD  Tj<  ^ 

■^  Oi  CO  t^  lO  »-H  CO 
i>.  CO  a>  O  O:  <-H  CD 


CO  ^  o  t^co  ^  »o 
CO  CO  O  CD  t^  I-^  CD 


«-<  CC  Ol  C*^  <M  00  CO  h- C^  CD  CO  t^  CD  O  CO  0>  M '^  CO -H  i--<  Oi '-' -^  ^O  CO   4_, 

■^  00  CO  CO  r^  00  i-H  00  CO  I-- r- --H  O  CO  o '-I  Oi  CO  r- 1-^  O  lo  o  CO -rr  b-  a> 


*0(N01tNOlMCO^COCDCOr^OCO 


i-O  C^  to  O  O  Oi  C 


i-Ht^co^ocOi— <c^ococ^:ococ^ooO"t'C^b-r-ob-b-oO'-'t^c^ 

r-»cOCD»OC^OOOC^OOOOOC^Ob-CDiOOCOb-I>-»OCO'— «»-o»o 
Oa    O -^  t^  CO  lO  CO -^  O  ■*  OC  W  »-<  OS  00  CD  CO  l>  1-H  00 -^J*  t^  CO  "O  o 


lO  O  b- t^  CO  »0  CO  O  N  00  1-H -*   o 

r-l  (M  .-Ci-H  CO  rH  i-H  C^    rH    i-H    T-t 


Ci   00  CD  CD  lO  icm 


r-«0>"^'-Hb*OCDi-HWcOCOOOOOOwOr-t~-00'-<iO'^C^COiOi« 
OCO<NOlOOC*^iOTj'OOcDiOOiOOCO»Ct~*OI>-CDiOCDCDOi---<00 


'tJ't^i-HCOiOC^.-HO'^'^'-H^.-i-* 


00  CD  lO  -^  CO  CO  05 


i-H         OS  1— I  t^  t- O -^  CO  CO 


C4        ^        -H 


OCSOOOOOOOOOOOOOOOO 


■q>©c34'0>©q;)(I>oi 


OOOOOOOOOOOOOOOOOC 


'-§00  0 

H    .-«    CS 


c  G  d  a  c 
3  d  d  d  d 
ooooo 


d  d 

o  oo  c 
o  oo  C 
oooc 


d  d  a  p 
d  d  d  d 

oooo 

:ooo>ooooooo 


G  d  a  d  ^  r-j 


©•-•««■ 


oooooo 
oooooooo     c3 


o  O  O  O  O  O  O  O  O  O  O  O  O  O  O  O  O  O  O  O  O  O  O  O       til 


.  o  o^o  o  o  o__o  CD  o  o  o  o^o^^Q--;:^  S2  2  w  i2  S 
r5,^^^uo"io  cD"cD"i>rr-rGio"oo"oi"cr-H  .— "  ?/?  €/3- €^  «^  €/?  ee- 


^'O   O) 


CJ  c3 

Q 

S'SS 

1 

^^s 

Oo!5 

►r 

>oooooc  „    „    _         „  _ 

^_  ,_  ,_i  .— .  of  C^co"cO -^""■^io'^cd'cD  t--  t-  OO'CO  oio^— i,-4,-<^i-H-^ 


112 


STATISTICS  OF  INCOME 


b  £■ 


I,  _,  g  g  <u  £  cs 

«   S    P    g   M    O    O 


:s; 


■^  -*  C^  Oi  ^ 

r-t  t^  CD  -"^f  <M 


a>  S  fi  S  tn  o  ® 


S  "     o 


Qj  o)  a> 


— 'O'-^^OSb-'-HCOt 


)  Tf*  ic  oi  c^  cs  t^  r- 


o  b-T  TjT  ^  tC  qT  CD  «^  lO -"-T  ■^'"  CO  c^  c^  cs"  ^^  ^ 


Ot^OlC'-HOCS105rH00M<t*-5DC0rHiC 

MOiC^-^COOOOlt-iOCOCCiOCDCOiOCO 
'^r-(OTl*(Ni-HCOCOCOOCOCCt^O:OCO 

C*f  Csf  CC  O  uo  u^  od  C^r  I-^r  Tf  ■  lO  CO  r-T  iC  o  lO" 

oooot^r--GO'-ioQaiGC'-icoaicDt--co ,— ^,— ^ 


t^iO'rJ*0000CCr-CO--«C^CSXiO5O5 
(MC0CS--i.-'.-HT-(O-*00Or-K5f- 

00  ^^ t^ c^ oT c^ (O  ^ CO  w" 00  irT <©  oT^ 

«©  CNCS^CSCSCO^ 


(NNiOGCoO'O'^OJOlcDCDOiOCt^t^eM 
05l>CDt^Q0C^Q0cD-^^00i0O0iOai 

cocot^TPoob-'-HOCic^O'Cooioas 
b^ ic -"^ o" i-^" oT TjT 00  ^-" rn' .-4~ uO  iC  TjT o  o  , 

COO-Ht^C^COCOOOT-^COC^OSCO-^CSOS^ 
T-<(MTj<C0CO<N(M'-(<MCD'>^C^C^CSr}'C0^ 


OOiO^»OOOCOOOOOTt<CDOO"<t"'^CDCS 
(M(M00.-H0St-*CSQ0C0i0C0r^C0i0'*O 

t^cxjoscoocso'^oit^cocnr-t^'^'o 
":rcD  of  cicD  co"io  ofco  i-Tr-TotToo  t-^"ro -■  " 


(Nr-<  <M  —I  rH 


OcDiC-^CO-— (iC^'COCSO  Tf  «;^^ 


Oli:>-iO,-(CO»Ot-^(MOOCO^cO-*wcCTP 

i-Ht^Oiai-^CDCOt^-^OiCDT-fiMaiCDiO 
i-<o0IMT}'cDOD^'<*'"t'O0t^'*00a)CDt^ 

CO '^*  CD  uo" -^  c^  yiT  t^  i-T  o  00  c^  00  ■^*"  t^ co" ^ 

CD»r3>OTti»Ot^Ot-05r^OCOOOCDcDCO'^ 
C0COCDiO'^CO"^C^CSO5I--'^C0>Or^00 


Tj'CsO'^r-^ccoc^.-iiocioococi'-icD 

.-(C^05'<t(N'-"(N^C0Oa>OaC00cD^ 

cTio  CD  lo  c^c4''^--r»c  CD  CO  oTc^io  »o  oT 
oo-rt*b-OiOiC^r^r'0(Nr--cDCNTpoo  -'-^^ 

OC0*O|-^Tf00'00C0C0<-«OcDTt^OG0'^  C-'C 

^  GO  i-T  i^  irf  CO  CO  c^  cT  t-^  »o  C^  C^  TjT  ^  lO 


iCCO'^^^O'-HOQiOOOOC^Oi'N'-iOl'-HC^ 
Oi  O  CO  l^  O  CD  lO  M  N  lOCO  1-H         i-h  »-< 


30     I    CD 


t^  00 
CD»-H 

cd'o 

cd'co 
cot^ 

C4 


00  00 
OCD 
00  lO 

.-Teo"' 


'  OQOOO 


'SSSSSSSo o o  o 


o  o 
oo 

o'o" 


oooooooo^Soooo 

OOOOOOOOOOOOOOOOOioOOOO 

oo^oo^ _ 

lO  O  O  O  O'  O  O  O  O  --I  CS  i» 
C^*  CO  -^  lO  CD  1^  00  O  t-H  -'  ■'  ■' 


g  g  g  5  ^.o  0000005  ^•~cs  ,-j  ^  ...  ~ 

OOOOO-— i<NC<)rO"^"t!t^r-(  ^ 

sc- 1^  QO  q?  t-H€^^^€/ro^«^€^^/?-ee'  »r!  Sr!  in  *-'*-'  o '^ 


u  Ut  (-•(-•  o  a>  ' 


3  :3  ;3  =!  :3  3  : 
000000  c 


>  00 


c2  a  ; 
00c 


000000000c 


>o  000  000 


50  0  010000*0 


I  c  ^ 
00 


®  0)         ^ 

S  S  S  3    — 

3  3  C3  O         c3 

000™      ° 
o  o  o  w      t^ 

>  000  m 

>000  03 


a  c 

3  3 

00 

00000 


">5Ot^00O5^Hi— ({NC^CC-^^Ot^^Ht-tCMCC-^u:) 


WOTiyj0Qwc/3iy:'W€fe€^e^€^<^€^<^€^€^€^^^<^ 


STATISTICS  OF  INCOME 


113 


^  (M  i-H  (N 

€«■  ^     ^ 

00  OS 


ootoo— <CO»     _,        , ._-.,, 


■^:oco^cot'-cccot--ccO'<?''-'to^oc^t^t 


■^.-(lOCCCCCOCC''— i--:t"COiCOO» 


:  cc  '^  "tt  OGO  o 


00aiCCiC0»0C001i0OC0C0-^C0C0OC^O'^I>-01C005 


c^  Tf  to  oi  •<*'  ao  t 


4CDi-HCOi-HOaOOOtOCSCOCOOOCD 


(MC^f-(COC<l<N(Nr  -"      ■      ■ 


wM^QO«?ooo.-Hajo50'-<os 
1— •r-^oscc-^ioc^cocC'— tiot-^»o 

lO  I--^  CtT  iC  ^  t^  <N  O  CO  C^  ^  l>r  xf' ^ 

«5-i-tCO'OCC(NCOO'*t-^COOO^ 


O  00  Tf   r-.  t^  ■<}<  -^   » 


).— 'C^OJOl'Orfrt'GO'^tOt^iO 


1—  ict--.— (coor^'-Hr-ooooocsoc'^o-^c^c^occ 
cNiOTj^b-icr-cooioaootococoait-fMoOb-^^os 

l^^  irTo  oco  to'^D  cT-^io  tt  •-Tio'u^co  t^cc^t-^'aTo      ^ 
■a&  o  OS  cs  ^  00  o  c^  00  r^  c^  <M  GO  00 -^  00      ^ 


■^cDoO'-'iOOOSC^OCCr^'-HTfO'— 'OOl^-O-^QOiO-^ 

QOor-ooooO'-<ooocso»0'-Hccos'— •ooowc^ot^ 


c^cso;c^r^oc<»o(Ntoooos'^ai"*c^r-osc^cc--H»-H^ 

lO  »0 -^  Tji  W^  CO  (N  OS  N  O  »0  CO  r-i  i-t  r-1  p 


CO-— »(0'^C0^^C0C0O0Sh-00-^t--O'— iiOOOOlt^t- 
COt^Tt^iOt^i— •COO^CDC^OiCCCOO'— idOsWt^OSCO 

ooosc^^t^oscccc-^t— >— «*oio»occr--coo:"^»cr-co 


ioi~-osc^ascoor^t^h-^«ooocci~~-ccoi>*^cococo^— ^ 
"^■^■^•^co-^oor-c^co-^oic^oOTrcctoosooo^ 


(M  (N  r-*  CO  C^  C^ 


-«0'^CC0Si-'t--OCCi-i.— (.-it^G000--<t^l>-0S01MOI-^i— icOO-^CCOOQOt^CO 

, ■■'joioosos<Nh-cot^r-i^-«^aiccocicoootcioxoO'^o^c^os.--    -- 

■■c^cscsi^oo^iOi-HfMi— icceMcoc^coi^os-s'corofOOscnccoocir'-c^cc 


CCC^OOCDOO»OiC'' 
OS  Tt<  O  l>-  00  ^O  ?:* 


oor~  OS  as  — '  05 


fCT  (N'^  OO 


oooooc^c^c^^-»OGOQCooo■oot^c^oC'^--c^--'l^ccos;occ•— 'OS-— 'i-^ioox^ccoc^^O'or--GOGO 


»-?      o6oouo^t^c^-*r-^,-.occoooc^ooc^. 

■^'"oo't-^NOCOOOS-.-rof        C?       t-^        c 


<(MtJ<0sC^C^«2iCC^CSO0S0001-^CCO'' 

lo  ■^•^"co  c4"c4'os"to  tt  ic"co  cs  c4''--^r-H~i— ;  co"'— i  <-h      »-h 


O  '-'  »0  CO  00  ^ 


iooso^cooscoco^ooooosooc^»o 
'-<0'-'OOTf<»oc^r'-»ci^c^'^fioooco»r; 

CO  i-«  OS  O  00  C^  O  00  CO  CO  C^  CO         CO         o 


C^"^COr--CO-^C*^:D'^OOOOCO»O^COOOC^iOi-<cO»OCS'^Cfli 
COCNMI^-l^-t^COOSl^'^t^^Or^OOlOCOr-li-l^CO 

t^  O  Tj<  CO  C^   '-H  l-t  *0  C^  rl  .-I 


Si?. 


73    P 


6-3 


S^  o 


oooooo 


oooooooooooooooo 


>  o  o  o  o  o 


ooooo oo oo oooo o 

.oooooooooooooooooooooooooooooo 
I o o o o o o o o o o oo o o o o o o  -  ----------- 


r  -r  — r  -r  — -  -r  — r  o 


^o  oooo  o  o  c 

rco  Tt^'-^'c'io 


^►^9't^€^^^^/E-«/?-e^€^^5^>=/=-€/>e^€fr€/i-^r€^'^  j_^   j__ 


^      ^     _--.C^fC"rfiOO»J^OOOOOO< 


VO  lO  o  »o  O  o  o 

3  O  ^  C^  CS  CO  '^  LC' 


gg  fc-  fc-  fc- 

gg    0^   O^    OP 

rr^  a  c  c 
^^  3  D  r3 

*^  *^  o  o  o 

rO'r:  o  o  o 


flj   ©  0^   O   cy  Qi   I 

'C  T?  'C  '^  'C  'C  1 
C  O  C  C  D  C  I 
3  3  3  3  3  3 

oooooo 


(x    U    l-<  t->  Ui   t-i    I 

"3  q;  Q^  cu  a;  " 

:  3  c  a  c 

3  3  3  3  3 
JOO 


,t-IUH^>-<^^<^'^^< 


3  3  C  C  0 

-3333 

oooo 


:  c  3 
3  3  3 
>o  o  c 


13  3  3 
3  3  3  3 
>  o  oo 


3  'id  ^13  ^3  T3  '3 
J  3  0  3  3  3 
13  3  3  3  3 
_JO  oo  oo 
oooc^ooooo 


ooooocooocooooo 


ooooooooooooooooooo  o  o^c 


J  o  o  o  oo 


oo  _- 
o^o'o 

«e  <ft  €4  «•  «S  «■  «^  6e  «<&  5A^  «^  «/r  «/3  ««^  «*«/?««  ^  at  «^  »*<«»*  «e  «»»»  <^  6e  ««^  ^©  6fi- «»  «^  5«  ■»«'*€«««  «^  «e 


I.-;  O'  >o  O  O  O 


g 

—  oo  p 

S  o  O  O    _        ft_ 
g^o  o   3      mT3 

og_r^rS       2-' 

(»<«  tj  t-  2  ®2  2 

_-0  O  -     3  ~   "     ' 

So'O       „ 


(^H^^^i-HC^c^co-^toor^occs'-^T-'C^c^co^'Ct^— <^H 


114 


STATISTICS  OF  INCOME 


o  h 


."5     « 


M           OT 

lO 

t  lo 

12H  per 
cent  on 
capital  net 
loss  from 
ale  of  asset 
held  more 
han  2  year 

s 

100 

cn 

1      I      1      1      1 

1  IM 

"S 

'S 

-*->     -*-> 

I         00 

t~ 

ll^ 

H 

§§§§ 

03 

1      o 

c^ 

1  IM 

b* 

"2~.a 

1   ,^-v^ 

00 

roo 

per 

f  ta: 
rnei 
inco 

«^^    1  ^^^ 

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STATISTICS  OF  INCOME 


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STATISTICS  OF  INCOME 


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STATISTICS  OF  INCOME 


119 


,  CO  rH  i-H  CD  CM 
t  r-;  t-.  CO  i-«  t^ 

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|"<TCMCM(£;CMI^<— iTfCCOCMiMCMOOO'O^COi-'  »o 

'  ro  cc  cc  c^cs  i-Tcc  oToc'w  cc"'^*o  c4"t-4"i-<'c4"  f-Ti-T 


-« t^  1-t ro  a:  00  ^ 00 o GJ5  o oi o cc --( o5  »o 05      oo 

iCO-^OlO-— "OCCtOOCCSCSh-OOO'-'aOO.— <CO         lOCM 
iCOt-i^COCO'-H'^QOXXCO'— "t^CMO'OiC'^t-*         COt-H 

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CMCMCscMCSCS'^fO'^:o»ocncM40t^cooi'^CM^-^iocM 

i->.-H«CMCM<-«CM.-H  CSCSCMCMe^l-HCSI 


iTft'-t^OiCMCCTt^CMOOt^ 

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lOOC^r- iCMCOCOCM^OtTOS 
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iOTt<CMOOOOQCOfO"<t'CMOCMI-^COTf<OCMr-         CC^ 
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■"  ■^CC00"^COCMCOCSiOcOCMtOiO"iOiO 


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1 00 -^ -^  CO  O  CO  CO  CM  lo  r- CM -^  CO  »o  .— 1 1^  CM  T-i  CO   coco 

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COiCt^t^OiOOCOCM'<fCCOOiCOCMaS'-^CO-^'-HOOOOCiO'-«*OOiCMOS.— •' 


CM'^COaO'^>-<CMr-COCOOO'^0'^00*OOOOOCMX-^^0»— <c 


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120 


STATISTICS  OF  INCOME 


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«  C  O^C^CD  c:^o  o_o_o^o  o  o  c  o 


STATISTICS  OF  INCOME 


121 


ccoccscioicoooostocof— irreo 


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t^OiCirrCioocoiC'^ai'^csi^Tt^ooot^ai'-iocci-iO 


(lOTt'COiCCOC^i-).-!  rH 


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00iOt^C^Cit>-O00?OO05-^'OI>.l~-Tt*»Oi— <Q0dcOt--C^         t^ 
1-1  CO  i-H  CO  O  00  *0  »0  ^  CS  00 '^  i-i  r-i  CM  Ci  1-i  00  O  C*  ^  O  Oi         «D 


o  :?■-'-'  o  o  r 


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r--ooi— 'GOcoiOiOTt<r-r>-^.-Ht^o      o 
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COCOO'-tC^COCC'^C^'— •OSf'^C 


D  1— I  CO  lOOO  O  CO        Oi 


COO"^COi-HCCt>^OIMr^T3-(CCCC 


:iCOOicor^cOTt-^ 


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^HC^CMi>-co'<i*'>*'cococM(Nr^*oc^<0'fj»co^ 


.-H  CO  IM  CI  O  t^  »C  CO  ■**<  00  CO  05  CO  CO  O  CCi-H -^  (N  rj"<r  C^  O         OS 

ocio^c<»c^cooooco— •CJ'frc^X'OoooroTt-rtccoo      r^ 
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CMCM— «COOt>-OOiO»ri.-H^OOOiC-HTj<GOCOOOiOOCMt^        OS 

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122 


STATISTICS  OF  INCOME 


a>  is  c3 
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oooi350'-i--t^Tf"r^-^r-c^'^i 


C^  iC  CO  01  O  O  C 


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iCOO^tOOCO<MOOiai-rfco:OOoO 

(NcO'—oa)0!M(M:OTj'Oococ^i--t 


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•-'       cor--^Tt*»oocic 


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Tj<»-Hi-it^»O'<*<CCC0iCC0'-ii-i 


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c4'cocOTf*'^4j^»cccrcDt^h-'"od 


©  O/OOOOOOOOOO  —  ooo  — o 


oo 

o  o  o  o  o  o  o 

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o_  o_  o__ 

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o  o 
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o  o  o  o  o 


o  o  o  o 
o  o  o  o 
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5      °-^  o 


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1  _2 


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o_o_^o 


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o  =■  o  o  o  o  o 

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a  a  c  o 
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(D   05  a>  (J)   05  05 

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a  a 
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a  a  a  I 


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5  O  O  O  o 

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138 


STATISTICS  OF  INCOME 


®  S  f^  o  !S  o  oj 
C.  o  „  g  S  S  >, 

se^ti  il  ""  U-,        <N 
^g.-S  CO  o-«  r; 


fells 

lO  o  c3" 


CI 


a> 


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g-cJ=5 


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3  a 

oo 


fl  a  p  3 

3  3  03  o 


o  o  o  o  o 


O  O  O  O  O    t/j 
■O  OOO  O   03 


<^i^^^f/^^^ 


(-1        x^ 

ti  03 

9  '■-' 


CCOCn»OiOOCC(MOCC00«O'<*<eDC0 


OOlM'^OOOCiCTJl^COOO'^C^': 

tC^'oOTr"r^oi"oo"cDOioarr-rGOco«5'-H' 

^-        ^H  to -^  O  00  CD  C^  00  •-"  C<I         00         CO 


1-1  rt  i-H  C<l  IN  rH  . 


M  ■"!  .-1 


«OCOOO^rHOC000050500C^CCOS 
COCD"^COOOOOCO»0'*N^HOO»Of-iOO 
OC0T}*«DU:)0i'-H00^COO^(N0000»O 

"^cN"uo"-^Oi'i^(N''co  orco"cc  ^^00       r-T 

i-H         t^  Oi  O  GO  00 -^J^  (N  CO         -^         C^         d 


1  O  O  OOO  o 


I  o  o  oooo 


O  oo  c 
' .  ~ ■ ■ ^OOOC_jc_j'_Jt.^ 

o_o  o  o_^o_o  o_o  o_o_o_ 

I  C^  0)  CC  CO^-^-'**  lO^iO^CO^CO  t^  t^  00  00 


73  -o  "O  T3  T?  TJ 

c  a  a  a  a  a 

3  3  3  3  3  3 


13  ■a 
a  a 


;  c  a  a 

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3ooo 

OOQOOOOOC 


OOOOOO 

OOO  oo  — 
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13  t3  13  'O  13 

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3  3  3  3  3 
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o  o  o  oo 
o_o_o_o_^o_ 
40  CO  CO  i^r-T 


€^€^«?«^«5«&€^€^^«^€^€^€^€^ 


STATISTICS  OF  INCOME 


139 


-«;t*iOOMOTj*0500S05i-ieOOO-^i-'05'-tCOGOi-t 

(^ c^r  »o  00  r^ 'y^' r^  oT ^ c^  Tt^' wT cT o  o  CO  cs"  oT r-T  (© 


icor-h-f^ooscooo-^ooo-^' 


;'<*<iCiMr^O'*J<X)TfCN'^C^'^C4C^.— I 


.-  ■(OOOiOO:D(roioi-"f-icir-h-o<r)oair^(M-^«:5a5Tt<coi-t^H 


iC^r^ooaicDoocot^Tt^c^QO? 


I  »o  »o  ic  ■^  cc  <: 


ioooooor^GO'-'cct^c<ii-Hi-^o^o-!fO-«rt 


i!C-Hi— ir^O'-' 

ix'coco'oo'^ooai 
■«  t- o  Tp  o --H  to  "     -- 


-0'^Gor-Oieo«5ccr-'-«cocO'X5'^cocot^cccoooi-^ooooiOicccD 

.-O'-'O'— 'C0rt*t--':D05C0OC^»OCDC000'-HC0O(Nr-00'^OCCC0'— '«:d 
"C^CC-^TP-^iOO'^^OiOOOOOCOC^r-'^'^OOOSGC'Ot-C^OOOil-OO 

■h' r-T  i-h"  i-T  i-h' 00  CO  00  CO  "^  ■<*^  "^  c^' c^r  o  CO  c^ -^  oT  ^  oT 


GCOi 
00  OS 


^,-(r-lr-l.-lr-(i-<TflCO<N^CC'-«rOC^C^r 


<  <N  ^ 


C<l<Di-i^^050iOOCOO'^(NOO'^'-'CC^-0500COCC 
lOi— lOOOiOOit^OSOSiO'— 'CO-rPiOcDtOi-Ht^OOOOO 


OiCOOOiCOi'— '-— 'CO'OOOOO'— 'h-iCQOOO'-''— <Oi 


u:;iooc<jr^coioocot^roh»cO' 


;  00  CO  <— '  r^  (M  Tt< 


io^ir:oit^i>»r3Ciao«-''^iooo--<coioccooaiO<M 


<CO-^Tt<CO*OCCt--»Ct^'^CCCS'-'I> 


lOSi— •OW^COCOOOC^OI^^C'^-— 'OOCOt^-^i— 'OS>— '>0:D^CCTt*0!lDCO 


■  rorCTfccoocO'<*''-ioO'--'Tt<oo«^'(Nc 


iCOCOOC^OSi-HOi— 't^-^fCOOOCDi— iCOCC'-'iCb-'^tOOOOSCOC 


.  tc  r-i  r--  lO  O  t^ 


'Oir--ocooi»oco>— 'Oircccoooos-^ior-ooooos-^cooO'-HC^Oiiot-'-^ 


tM<(Mr-'-HiO'— lOiOc 


•  r^t^cO'-'OOi-'Tt'i— 'Oi' 


;  "X?  iM  o  "<f  f-H  00 


■  ^^--<.-iC^C^i-HCOCC'*'^'-HOOTt<'-HC^LCOO^CO'-<Oi'^CNOOOiO»OI 

c^f  cc  •<a<"  cT  oT  oT  00  00  00 1-^  of  of  r-T  fc  ^  c<r - 


_     __  .         •'rfi-rfOiOCOTpO 


H40  COCOTfCCCDO-— 'OOOSOOC^'^lM'^Ot^'^ 


505M 
.         -      _ _ .    -  .    .    O 

•  CDCOr^tO"^OCOCDOiOO-^OiCO<NTf<OONb-OSO«DOO^-M' 

i  ^-^o'«D  »o"^^a^  00  c^c^^^-^  c^r4'i>rc^io"  ^-^'o^  re' CO  ^O'-T CO  M 

i00cOh-'^i000»0h-0iTPt^-rJ^CD»OO'^0lt^^a>00t000O<NO00'^'-'C^ 
pC^C^C^C^C^C^OsOCOOS'-H'— »C^'X5-*'C>OiOi»r:i--i— icO'-HCCTPr-cocoOitX? 


jiO-^^COiMfNi— iCO'*CQC4'*CS'^C^C^'-«C^ 


icOi-Hoococoeooc^'-Hco'or^oosi— fcc0O'-<ir't^os^-O5"<*<O5i-'^HcoW'-' 

l^-*t"O«D«OiOfO00000000f0t^Ou0<MC0OC^'*'*CSC0'-«iJ:tiCDC^C0tCi'M 
lOuTi^OsOs^C^iOOil^Tt^cci^'-iC^OCCO'— 'r0Ot^»O-^C0»OOOr-iCA 


i'*CV|r^-Hl0OOt^00I-^O(Ni000'-'^.-<CCC0ai05X)CC'-«00'*ClC^'-'» 


-Oas<MCDTt<-— '(MeOCO-— 'lOOSOcOiOOi' 


>COTft^TfOS"^Oi»CiC<ICC 


lO-— '.-hC^CSCO'— iC005^-OC^»O^OiiOi0(MiO^CD01iO.-Hi>.05»O00C0'^ 


ti-Hi-ii— ii-(i-<«-Hi>.t^r^iOiO'^COC^i— lOC^C^-^Oii— 100»ON'^^'-<?0000 

i-(  i-H  i-H  i-H  .-.  i-H  ,-(  rP  CO  <N  1-1  CO  1-H  CO  N  W  r-l  C^  1-" 


»o«Oi-ior*eocooi'**<*ooooooNt— '^cococD050cooocS'-<os'»OTt<os»-(ooTt< 


dCDi— las'— lOOOOCO'-HCO^^CSTf^iOOh-CDC 


-O'<^r-«00500OOO05CD«O'' 


(Oi-li-HeOOOOCOOS-— 'C^C^CSCOCOOOt'-OOCO^OOiOCOCOCOi— 'CO-^t---«^00COC0 


OOOt-^iOOicO'^OasOOOO^— '--'■^Ol'^OI-^aO'^Ol^TM^C^C^OcCOOC^I^ 

t--oowr^oc^oococ^cccsiiooi»OT--.,— iioo'^Tpr'-cooo'Cicooi'OTf^C'-'Ostoco 


ooiooor-'— i-^xjcoost-^i— it--t^' 


3aJoooOTt<r'-!x:ooOTraot--cooooi»oco 


•^^"^00000«3'-<Tf<r^OSCOiCOOCi»0(NOC'C^OOOOrJ'C<ICOTfC^Oi050iO'-*'— ■'-' 

CO      c^oosoooot--os'-ir-coo»ocO'— lOiooOiOi'^'— <r-^005'-HcoaO'-H'^cO'-' 


C^(Nl-lC^— <'-t--<rH 


cooot^'-Ht-^(NcocO'-'OS'^o>o^cooo»oWTfiooicoOi«:;(NOiioe^ccc^r^«-' 

l^t--OCO'-<t^'^*Ot--<XJ'Tt*cO'-HCD'— '05»~iCDt~*C0»0Trif-HOC0C^C0»-t»0"^'-H         i-H 
»000*0t^C0»O0iOi-'CS00C0r^Tt<05OiOrH00'*«-H«0"<*<l0C^CC»-H»-' 


lOOOOOOOOOw^w 

oooooooooooooo 


ooo  oo 

,000  0  0 

^o  oooo 


oooooooo 


o  c  o 
ooo 

ooo 


oooo 

.      .  wOO  o  o 

ooo  o_o  o  o_ 

o  c_§-g  g'g  g  g  o  o  s  -Tk  gi S  !9  S-, 

O  O  O  r^  C^  (M  CC 


^H^^-y^^/^^^^^^i^see/^^/^^ 


ooo  O  o 

^— ■  w^  O  O'  o  o  o 

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o  to  o 

^  w  -^-  .-^  C^  C^  CC 

00  c:  ^  ^^  C/D  c/^  <^ 

^/^■^i/^   tj    Ui    U    t- 

U   U   t>j  <I>  0^  (D 


S2SOOOOOO 
S  2  S  ~"o  OOOO 

OOOOioOOOO 


O  O  lO      -^^^^^^^{y^  ^ 


'S'S'H'S  a  a  p  a  1 

OOOO! 


oooooooo 


3  d  a  rt 

3  3  3  3 
>o  o  o 


oooooooo 
o°  =  =>.o-^-,^,-co■ 

OOGO  Oi  05 


o  oo  oo  o  c 
o  ooo  O  C"  " 


ana 

3  3  3 
ooo 


flJ  'O  'O  'O  '3  T3  'O 

~       ■       ■  a  a 

3  3 


a;  03  a>  03 


rJL  J3  J^      ^     ^     "^      ^ 

^^^  a  a  a  a 
a  a  a  p  3 


3  3  3^^^^ 
o  o  ooo o o 


OOOO 
>^  ^  ^^  O  O  O  O 

o  o  o  o  o  o  o 
°°  =  o-o-d-o- 

D  O  O  O  lO  O  O 
-^  00  Ol  ^  ^  <N  C^ 


-rj  -O  X!  T?  T^  'C 

a  fl  p  a  fl  fl 

3  S  :3  S  D  c3 

OOOOOO 
O  O  O  O'  O  O 


-OOOOOO 


50000100  0C 
v*j  ^ytj  i_ij  w.'  '—  ■— '  ^^  ■— •  ^-  i-—-  '•■*  \.^  1.-J  -T-  —-'  O  t"^  00  Ol  1— '  <— '  C^  C^  C  -    -.       -  -  -  .  -  .     , 

^  €^  «/&  €^  ^^  ^e^  ^/?  €«  ^fi- 1^  &9^  ^3- 1^  €(9^  «^ -a^  ^^ -5©^  ^Z^' «^  «ft- ^i?- €^  &^  ^^  «i^  €«9^  ^/>  ^^  6^ 


CO  "^  *o  r-  » 


107095—30- 


-10 


»C  ooo  <©  «D 
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'-'  Oi  O-^  C^ 


1-H  CD  Oi  Oi  C^ 


a^ 


CO 

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a>  03 

sa 

03   O 


a^ 

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I  o  o  o    be 


.3        CCO      t; 


go  a)  03  03 

SSt  a  c  a 

3  3  3 


9     i" 

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^■d  »  3 


-'H-^^^^^ 


140 


STATISTICS  OF  INCOME 


5.0 


fe  d  g  6  S  g  2 

\c-i-e  £  —  _  ""  cq 


0<i;"Tf*05— "OiOCiCOt--'— 'C^CTiOOt^OitCCOOO 


CO  CD  M  00  »0  Oi  C^ 


•  co^xcM'C'— «ooor^' 


-  r-.  O  CC  O  ^ 


■^cocccococo^c-^Cicc: 


OiOi'-H'— '  CD00iOCCC^00Or-':D05OI>.»OQ0O 

osMcocj'^.— •TfGOOfoi--coOiO-^ooco^eo 
i-»  -If  rr  <-<  »o  05  CO  CO  1--  "';  ro  o  GO  <— '  -^  ^  cc  cc  OS 


COtN<NC^COC^u'^TtiT}'OTOiaOO(£)OSCCasGC> 


QOOlOiOcCCCOOOC^CO 


t^C<IiOiMOOOGOai'-«0000(MiC'^}«C^C<)C^'**< 
iCtNOiOO'TCCC^'-t'X:'— 'C^aOiOTt'C^'— 'Ol^ 

<MCSl5^T^CO'-'i--'COQOiOCDCCO^(M^GOQO 

i-T CO  "^'' iC"  CD" '-h' oi"  ■^'"  GO  X"  OO' CO  CC' OO' O  t --*"  O  CO 
^  iCaSOOOiiOCO-^OCOCDGO^GO 


OiC^  Oi^-rPOiCiCCOt^COI^iCCOt-^OOCOC^rH 

a:t-i:-:cNoi^^»coO(riQO'^i^iccor-co'00 

^«iM30OiCC<»lr-r000  20  0S'^XtCiiCOS0J'^ 

o'ro"'^"'?^  tc  co"orro  cTc^'io  c4~'^"'-rro"-^'"cc"cc"co 
(rocsc<i(NC^c^Ojr-i:coo-<rNCSr-.csiTrcO'-* 


Ojcoi-^iMtoCDr^QOC^asosiocoGCu^x^csioao 
'tjrccL.'^rocs'-'^cocoQO^OOixair^r^Ci'-H 
cot--3or-t>-'COO-^^(NTr'^*C'*oocou':;-^ 

i.'T  o  ro"  tt"  rC  ^^  ic^ -— T  t 
(NCvjc^tNiMcsccro: 


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jcoc;ccio»r:o5co050i 


(NccososcDoo-^^r^'-'C^oicorO'— '1— 'Cicoc4i-'cooo^^':oT--cococO"*':C'<t'OS 

r-oococ^iQi^050c^30toio^Tr^r-CMQOOir--(M'^ooc-^OiioCMsOi;£)oofo05'— I 

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c^05«ccocsc^Tf<oO'-Htoc^>ocoi-t'— tcor^coccd'-Hicicr^c^c^'-'b^tcc^OiO 
i-<05iO'Orhaiasc^ioo>'-HcDC^»o»cr^c^t--»ccs<NOC^tor^^eoc^'-<.— "fOr-« 
-..-Hcou:;cso^oo      o      "^a*      coc^cjT-H,-.r-i'*w--H^ 


c^'Tj^.-T.-r^     ^ 


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c/.>c^c^.t«K^<»<^y^<^W'e^ge5^t/^6ft*^ 


STATISTICS  OF  INCOME 


141 


)  tcoo 
I  o^  o 


40   ^   IC   -~H 


CS  »0  I'-  CO 


CJ  ^  CC  lO 

iC  o  -^  o 


OS  CM  -T  O 

^  OS  ^  30 


c^  ir::  lO  t^ 

Tt«  CCCO  "O 
OOOtT  o 

O  C^J  Oi  --I 
C^  ^  CM  o 

CM'Cm'i-h  fO 


I—  r^ 


-^  -*  05  C^OO-Tf       . 

OS  03  "<*'  "tJ  CO  o     s 
(31  05  **  "-I  "*  CX>    ^ 


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lo  r-  "^  CO  t—  CD 

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OiOO  t-OS'^00      tS 


CM''*"  lO  r^co     ?^ 
r^  OS  t-  o  CM     w 

CO  CD  1-1  t^  lO       c3 


0>  -^  »--  CO  00  CD 
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$7,000  under  .$8,000 

$8,000  under  $9,000  2 ,., , 

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STATISTICS  OF  INCOME 


167 


Table   10. — Individual  returns,  by  States  and  Territories,  Jor  the  years  1916  to 
1928  ' — Number  of  returns,  net  income,  and  tax 


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 
4,070,851 

$6,  298, 577, 620     $14. 412. 00 

$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 

1, 164, 254, 037 

$397.  00 

1917  .                                           

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 
25, 226,  326, 912 

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 
6, 196. 81 

199.  00 

1918- 

255.  00 

1919-   -.- 

238.  00 

1920 

148.  00 

1921 - 

108.  00 

1922 

127.  00 

1923     

86.00 

1924     -.- 

96.00 

1925 

176. 00 

1926- 

177. 00 

1927     .. 

202.  52 

1928-.- 

285.99 

ALABAMA 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


2,097 
21,844 
38, 988 
40,  789 
52, 984 
43, 009 
43,  612 
51,049 
47,  591 
26,  278 
28, 540 
27, 992 
26, 891 


$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 
142, 167, 220 


$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 
5, 286.  79 


$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 
4, 035,  792 


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 

1921 » 

1922  2 

1923  2 

1924  2        

1925  2 - 

1926  2 

1927  2 

1928  2 

ARIZONA 


1916-- 

994 

12,  264 

13,  701 
20, 495 
24,812 
18, 477 
20,  079 
22, 899 
21, 301 
10,104 

10,  509 
11,059 

11,  527 

$11,777,241 
39,  635,  508 
41,  579, 450 
61, 434,  347 
67,  280, 486 
48, 310, 197 
48, 459,  738 
59,  526, 474 
58,  273, 049 
41,  382,  939 
41,  716,  578 
45,  837, 158 
58,  368, 659 

$11,848.00 
3,  232.  00 
3, 035.  00 
2, 997.  00 
2,  712.  00 
2,  615.  00 
2, 413.  00 
2,  599.  00 
2,  735.  00 
4, 096.  00 
3, 970.  00 
4, 144.  78 
5, 063.  64 

$191, 519 

1, 019, 262 

1,  724, 116 

1, 816, 899 

1, 325, 905 

516, 637 

687, 026 

603, 100 

511,987 

544,  953 

498,  896 

697, 800 

1, 600, 308 

$193. 00 

1917 

83.00 

1918 - 

126.00 

1919 

89.00 

1920--- - 

53.00 

1921. -.... 

28.00 

1922- .       - 

34.00 

1923 

26.00 

1924 

24.00 

1925   -       

54.00 

1926 - 

47.00 

1927- - 

63.10 

1928 

138. 83 

'  Changes  in  the  revenue  acts  aSecting  the  comparabihty  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated  on 
basis  of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(See  pp.  1, 19-24.) 

'  Included  in  the  State  of  Washington. 


168 


STATISTICS  OF  INCOME 


Table  10. — -Individual  returns,  by  States  and  Territories,  for  the  years  1916  to 
1928  ^- — 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 
16,  660 

$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 

$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 

$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 

877,  747 

$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       >--- 

75,553,896  i      4,359.47 
71,  689,  792         4.  303. 10 

77.32 

1928                      —  - 

52.69 

CALIFORNIA 


1916              

21,  208 
182,  232 
206, 471 
266,  720 
396,  973 
386. 082 
420,  923 
517, 109 
511,218 
305,  074 
315,  344 

315,  566 

316,  738 

$228, 324, 945 

632,  608,  546 

701,  850, 380 

981,170,941 

1,  329, 006,  594 

1,168,021,448 

1,  357,  524,  521 

1,  697,  902, 803 

1.  741,  063,  671 

1,  490, 419,  792 

1,  571, 673,  688 

1,  582,  576,  258 

1,  765,  573, 139 

$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 

5,  574.  23 

$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 
63,  707, 136 

$170. 00 

1917     

112.00 

1918     

175. 00 

1919 

184. 00 

1920        

127.00 

1921      

94.00 

1922 

104. 00 

1923                  - 

77.00 

1924       

74.00 

1925     

122. 00 

1926 

147.00 

1927           

145. 91 

1928.. - 

201.14 

COLORADO 


1916     

4,435 
40,  627 
54, 160 
57,  526 
74, 198 
69,  676 
67, 463 

72,  366 

73,  350 
35, 808 
35,  110 
31,  727 
31,091 

$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 
158, 931, 875 

$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 

5,  111.  83 

$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 

4,  459, 057 

$238. 00 

1917     

128. 00 

1918     

108. 00 

1919                  

125.  00 

1920     

91.00 

1921      - 

55.00 

1922   

72.00 

1923         

45.00 

1924     

43.00 

1925... 

79.00 

1926           

84.00 

1927     

104.  24 

1928 

143. 42 

CONNECTICUT 


1916  

9,713 
64, 472 
86,  489 
110,409 
148, 195 
123,  369 
128,  431 
149, 820 
143,  406 
74,  595 
81, 449 
77,  778 
81, 063 

$133.  858,  341 
249, 186,  724 
295,  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 
522,  496,  528 

$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 
5, 423.  00 
5,  326. 00 
5,  798.  58 
6, 445.  56 

$2, 824,  846 
10,  595,  737 
37,  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 
23, 104, 139 

$291. 0( 

1917 

164. 01 

1918     

205.01 

1919 

152.01 

1920 

106.01 

1921     

86.01 

1922 

102. 0< 

1923 

75. 0( 

1924 

88. 0( 

1925     

181.  OC 

1926         

169.  OC 

1927     

207.  % 

1928 

285.02 

>  Changes  in  the  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated  on 
basis  of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(See  pp.  l,h>-24.) 


STATISTICS  OF  INCOME 


169 


Table  10. — Individual  returns,  hy  States  and  Territories,  for  the  years  1916  to 
1928  ' — Number  of  returns,  net  income,  and  tax — Continued 

DELAWARE 


Year 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


Number  of 
returns 


1,346 
8,032 
10, 239 
16, 059 
18,  937 
15,889 
17,141 
19, 202 
18, 892 
9,131 
9,301 
9,266 
9,592 


Net  income 


Total 


$57, 798,  ,10 
56,159,176 
48, 358, 031 
62, 901, 249 
55, 633, 321 
43, 676, 893 
53,981,068 
57, 186, 685 
64, 179, 747 
54, 897,  972 
70,  544, 423 
90, 262, 899 

107, 335, 477 


Average 


$42,941.00 
7, 029. 00 
4,  723. 00 
3,917.00 
2, 938. 00 
2, 749. 00 
3, 149.  GO 

2,  978. 00 

3,  397. 00 
6,012.00 
7,  585. 00 
9,741.30 

11,190.10 


Tax 


Total 


$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 

10, 592, 886 


Average 


$2, 746. 00 

1, 164. 00 

699.00 

467. 00 

112.00 

81.00 

107. 00* 

73.00 

128.00 

304.00 

548. 00 

860. 14 

1, 104. 35 


DISTRICT  OF  COLUMBIA 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


6,808 
33,  737 

50,  776 
88, 616 
109,  730 
89,  966 
77, 923 
75, 796 
77, 83G 
•^3, 293 
40, 024 
39,  560 
44, 183 


$67, 334, 621 
113,499,332 
15f , 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 
227,  620,  606 


$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,  918. 00 
5, 028.  77 
5,151.77 


$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 
7, 474, 643 


$157. 00 
133. 00 
174. 00 
100. 00 
86.00 
86.00 
107. 00 
80.00 
74.00 
132. 00 
138. 00 
152. 35 
169. 17 


FLORIDA 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


1,779 
15,336 
19, 102 
31, 107 
42,210 
42, 249 
41,531 
49,  591 
64, 306 
76,213 
56, 109 
40, 080 
32, 155 


$17, 401, 202 
54, 378, 496 
63,681,401 
107, 362,  976 
U\,  105, 124 
119,  557, 316 
132,047,020 
156,500,260 
250,  963, 654 
649,  932, 382 
322,601,033 
206,917,657 
178, 843, 603 


$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 
6, 162.  62 
5,561.92 


$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 
7,  714, 261 


$181.00 

103.00 

124. 00 

140. 00 

124. 00 

69.00 

98.00 

74.00 

112.00 

379. 00 

186. 00 

150. 88 

239. 91 


GEORGIA 


1916 
1917 
1918 
1919 
1920 
1921 
1922. 
1923 
1924 
1925 
1926 
1927 
1928 


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,  921 


$32, 992,  965 
1.37,775,612 
148, 366, 439 
219,471,959 
228, 619,  716 
180,311,466 
199, 432,  531 
222, 888,  344 
210,908,421 
177,203,659 
171,146,482 
167,407,479 
167, 063,  587 


$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 
5,074.68 


$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 
3, 806, 534 


$110.00 
85.00 
181.00 
155.00 
105.00 
57.00 
65.00 
52.00 
54.00 
94.00 
79.00 
106. 83 
115.63 


'  Changes  in  the  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated  on 
basis  of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(See  pp.  1, 19-24.) 


170 


STATISTICS  OF  INCOME 


Table  10. — Individual  returns,  by  States  and  Territories,  for  the  years  1916  to 
1928  1 — 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 

8,047 

$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 
43, 349,  731 

$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 
5,387.07 

$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 
1,311,756 

$321  00 

1917 

376. 00 

1918 

438  00 

1919 - 

264  00 

1920 

297. 00 

1921    

126  00 

1922 

120  00 

1923 

106  00 

1924 

120  00 

1925 

101  00 

1926 

120  00 

1927           

129  76 

1928 

163  01 

IDAHO 


1916. 
1917, 
1918. 
1919 
1920. 
1921. 
1922. 
1923. 
1924. 
1925. 
1926. 
1927. 
1928. 


756 
16,414 
19,249 
21, 448 
25, 755 
22,  976 
23, 369 
25,  012 
21, 436 
12, 907 
11,617 
10,  673 


$7,  927, 064 
46, 465,  514 
55, 954,  296 
65, 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 
37, 121, 872 


$10, 486. 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 
3,  784. 86 


$140, 496 

S39, 646 

1,493,518 

1, 475, 023 

1, 086,  614 

493,  658 

478,  706 

426, 196 

261, 008 

170,912 

184, 344 

247,  272 

283, 172 


ILLINOIS 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926, 
1927, 
1928, 


37,  525 
319,  497 
366, 918 
422,  229 
542, 467 
611,  558 
614, 449 
676, 489 
652,  501 
357, 448 
374,  725 
378, 859 
373, 621 


1, 119, 
1,  256, 
1,  662, 
1, 836, 

1,  833, 
1, 927, 

2,  272, 
2, 413, 
1,  975, 

1,  995, 
2, 093, 

2,  392, 


290,  833 
960,  600 
309, 485 
796, 441 
956, 942 
920, 436 
637, 451 
960, 122 
605,  350 
436.  222 
011,009 
908,  574 
631, 092 


$12, 906.  00 
3,  505. 00 
3,  424. 00 
3,  938. 00 
3,  386. 00 
2, 999.  00 
3, 137. 00 
3,  359.  00 
3, 699. 00 
5,  527. 00 
5,  324.  00 
5,  526. 87 
6, 403.  90 


$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 

110,  659, 199 


INDIANA 


1916 
1917 
1918, 
1919 
1920 
1921. 
1922, 
1923. 
1924. 
1925. 
1926. 
1927. 
1928. 


7,004 
85,021 
104, 581 
130, 383 
189, 587 
150,  300 
153, 469 
178, 831 
156, 845 
80,300 
77, 126 
76, 703 
75, 376 


$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 
365,  336,  866 


$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 
4, 846. 86 


$1, 165,  961 
5, 978,  782 
11,456,898 
13,  541,  245 
15,  780, 124 
8, 973,  653 
9,578,511 
7,  882,  768 

6,  655,  560 

7,  508,  733 
9, 934, 476 
8, 884, 047 

10, 100,  848 


'  Changes  in  the  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated  on 
basis  of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(See  pp.  1, 19-24.) 


STATISTICS  OF  INCOME 


171 


Table  10.- — Individual  returns,  by  States  and  Territories,  for  the  years  1916  to 
1928  ' — 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 
40,  789 

$65, 604,  874 
337,  283,  861 
450,  267,  585 
527, 162, 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 
221,  881,  247 

$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 
5, 439.  73 

$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 
6,216,041 

$61.  00 
47.00 
134.  00 
118.00 
102.  00 
52.00 
41.00 
30  00 

1917 

1918 - 

1919.- 

1920 

1921                      

1922 -.. 

1923 

1924 

28.00 
62  00 

1925 -- 

1926 

59.00 

72  99 

1927 

1928 

152  40 

KANSAS 


4,290 
63,065 
64,794 
76, 451 
99,  255 
88,  785 
86,  915 
86,291 
84,  080 

34,  284 
32,  732 

35,  575 
32,  929 


$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 
162, 394,  758 


$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 
4,931.66 


$555, 
5, 428, 
7, 880, 
9, 138, 
8,351, 
3, 392, 
3,246, 
2, 118, 
1,918, 
2,  222, 
2,  756, 
2,  240, 
2, 928, 


$130. 00 
86.00 
122.  00 
120.  00 
84.00 
38.00 
37.00 
24.00 
23.00 
65.00 
84.00 
62.99 
88.92 


KENTUCKY 


3,887 
34, 692 
47,  098 
59,  332 

78,  258 
69, 496 
69,  666 

79,  091 
72, 119 
37,315 

32,  821 

33,  004 
35,  367 


$38, 506, 976 
1^.  826,  244 
166, 350, 127 
215. 977, 422 
243,  879,  230 

192,  273, 937 
200,  CM  8,  892 
214,415,879 
238,094,411 
180,217,420 
169, 100, 987 
172,  582,  213 

193,  766,  254 


$9, 907.  00 

3, 598.  00 

3,  532.  00 

3,  640.  00 

3,116.00 

2,  767.  00 

2, 872.  00 

2,711.00 

3,  301.  00 

4.  830.  00 

5, 152.  00 

5,  229. 13 

5,  478.  73 

$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 

5,  639,  394 


$99.  00 
85.00 
168.  00 
128.  00 
93.00 
02.00 
67.00 
47.00 
53.00 
88.00 
98.00 
122.  04 
159.  45 


LOUISIANA 


1916                  .  .                  ... 

4,517 
32,317 
33, 432 
52,  871 
09,  340 
67, 960 
66, 972 
67, 440 
67,  658 
40,  695 
38. 996 
37,  293 
36, 981 

.$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 
184, 035, 325 

$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 
4, 976. 48 

$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 
4, 380,  028 

$172.  00 

1917 

153.  00 

1918 

280.00 

1919 

244.00 

1920              

139.  00 

1921 

78.00 

1922 

80.00 

1923 

66.00 

1924 

52.00 

1925 

95.00 

1926..   .   .              .          . 

85.00 

1927 

85.13 

1928 

118.44 

>  Changes  in  the  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated  on  basis 
of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated,  partly  estimated  on  basis  of  sample.  (See 
pp.  1,  19-24.) 


107095—30- 


-12 


172 


STATISTICS  OF  INCOME 


Table   10. — Individual  returns,  by  States  and  Territories,  for  the  years  1916  to 
1928  '■ — Number  of  returns,  net  income,  and  tax — Continued 

MAINE 


Year 


Number  of 
returns 


Net  income 


Total 


Average 


Tax 


Total 


1916 

1917 
1918 
1919 
1920 
1921 
1922 
1923 
1921 
1925 
1926 
1927 
1928 


2,823 
17,112 
25, 104 
34, 578 
47,717 
44, 397 
43, 041 
48,  435 
42, 254 
19, 444 
19,  709 
18,710 
18,611 


$30,  i35,  945 
66, 950,  710 
84,  033, 212 
112,562,525 
143, 455, 545 
124, 628,  679 
129,857,441 
li2, 964, 209 
135, 221, 259 
97,  927,  563 
107,979,178 
103, 080, 848 
111,558,275 


$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 
5, 994. 21 


$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 
4,262,498 


MARYLAND 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


9,  674 
50,  954 
80, 085 
80, 373 
108, 000 
1 12.  903 
110,896 
127,  770 
126, 226 
66, 1.52 
67, 160 
65, 099 
65, 258 


$121, 
244, 
287, 
330, 
390, 
368, 
386, 
401, 
467, 
362, 
374, 
390, 
409, 


009, 054 
291,849 
423,  572 
111,972 
781,048 
691,062 
830, 235 
259,  584 
225, 699 
484,  9,50 
758, 859 
671,  215 
371,465 


$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 
6,273.12 


$2, 405, 523 
12, 325,  524 
20, 252, 137 
21,931,984 
20,257,233 
14,  537,  303 
15, 363,  705 
11,540,437 
12,073,312 
11,623,229 
11,517,168 
13, 859, 686 
16, 126, 803 


MASSACHUSETTS 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


32,  291 
156,111 
209,  786 
268, 307 
401,  770 
388, 442 
397,241 
415, 100 
378, 049 
221,  530 
224, 042 
214, 356 
215,559 


$474, 
717, 
868, 
1,090, 
1, 368, 
1, 153, 
1, 237, 
1,413, 
1, 320, 
1, 132, 
1, 147, 
1,189, 
1, 357, 


292,  762 
512, 002 
460,461 
808, 058 
406, 648 
008, 156 
893, 477 
015.  99-; 
156,  959 
289, 870 
576, 498 
273,214 
076, 374 


$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 

6, 295. 61 

$10, 892, 685 
44, 478,  907 
81,307,340 
86,  566,  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 
59,  738,  973 


MICHIGAN 


1916 

11, 448 
111,562 
135, 349 
181, 662 
305, 075 
250, 147 
267, 953 
350, 072 
323,  733 
188, 669 
176,804 
175,  806 
179,  886 

$162, 533, 104 

387, 824,  910 

415,313,164 

665,475,193 

895, 679, 238 

657,  779,  854 

790,411,946 

1,041,933,086 

1,045,850,046 

910,910,113 

905, 814, 790 

950, 085, 831 

1,006,529,992 

$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 
5,928.78 

$3,340,682 
15, 159, 388 
22, 336, 385 
55, 958, 378 
40. 493, 261 
24, 197, 840 
34,  965, 003 
28,0.51.017 
30,  983,  705 
33,263,014 
32,408,357 
35, 599,  799 
50,601,040 

$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 

1928 

281.29 

1  Changes  in  the  revenue  acts  aflectinp;  the  comparability  of  st.itistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated  on  basis 
of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated,  partly  estimated  on  basis  of  sample.  (See 
pp.  1,  19-24.) 


STATISTICS  OF  INCOME 


173 


Table   10. — Individual  returns,  hy  States  and  Territories,  for  the  years  1916  to 
1928  ' — Number  of  returns,  ne'  income,  and  tax — Continued 

MINNESOTA 


Year 

Number  of 
returns 

Net  income 

Tax 

Total 

Average 

Total 

Average 

1916       

7,556 
80,009 
84,  515 
123, 914 
154, 118 
124,  501 
122, 885 
134, 360 
128, 237 
71,291 
64,  227 
61, 439 
60,  752 

$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,  070, 416 
340, 152, 949 

$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 

5,  599. 04 

$1,  553,  282 
8,  356, 172 
15,  262,  760 
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 
11, 925,  077 

$206  00 

1917 - 

104  00 

1918-    

181  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 

1928   

196  29 

MISSISSIPPI 


1,440 

15, 382 
19,  949 
23,804 
28,022 
25, 614 
26, 897 
27,851 
27,  213 
16, 985 
17,  196 
16,  964 
16, 140 


$14, 831, 796 
61,  763,  713 
70,  323,  185 

101,  262, 053 
83, 954,  352 
60, 104, 438 
76, 981,  743 
83,  494, 009 
82,  652, 945 
73, 750, 950 
64, 859, 892 
64, 878,  684 
64,  689,  480 


$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 
4, 008.  02 


$195,  054 

2, 252, 612 

3,  542,  849 

5,  634, 901 

2,  495, 207 

1,  069, 136 

1, 803,  632 

1,  685, 439 

1, 155,  729 

989, 451 

643,  744 

810, 429 

763, 702 


$135.  00 

146.00 

178.00 

237.00 

89.00 

42.00 

67.00 

61.00 

42.00 

58.00 

37.00 

48.13 

47.32 


MISSOURI 


12, 956 
91,  608 
110, 890 
125,  248 
162, 199 
172,  519 
173, 728 
192,  282 
186,  784 
109, 059 
99,509 
96, 407 
99,295 


$147, 069, 
362,  026, 
409, 013, 
470, 443, 
548, 130, 
499,911, 
526, 387, 
605,  275, 
632,  532, 
533,  836, 
512, 801, 
501,  495, 
563,  951, 


351.00 
952.  00 
688.00 
756.00 
379.  00 
898.  00 
030.  00 
148.00 
386.00 
895.  00 
153.  00 
201.  85 
679.  56 


$2,  373,  327 
10, 880,  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 
18,  910, 977 


$183.  00 
119.00 
187.00 
177.00 
136.00 
85.00 
92.00 
68.00 
66.00 
131.00 
136.  00 
142.  50 
190.  45 


MONTANA 


1,801 
28,646 
34. 464 
42, 593 
45,  557 
36,  907 
38,044 
42, 809 
44,011 
19,  239 
16, 191 
18,  651 
17, 112 


$19,  467,  019 
81,207,992 
90,  091, 830 

108,  380,  657 

109,  348, 194 
81,  527,  662 
83,  903,  851 
99,  255,  947 

107,  241,  911 
66,  825, 486 
59,  289,  994 
69,  654,  023 
72, 908, 121 


$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 
4, 260.  64 


$304, 448 

1,  548,  582 
3,  012, 902 

2,  413,  463 
2,  033, 190 
1, 051, 863 
1,  029,  195 

721,  406 
731,111 
580, 196 
501, 833 
867,  944 
1,  298, 024 


$169.  00 
54.00 
87.00 
57.00 
45.00 
29.00 
27.00 
17.00 
17.00 
30.00 
35.00 
46.54 
75.85 


'  Changes  in  tbie  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated  on  basis 
of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated,  partly  estimated  on  basis  of  sample.  (See 
pp.  1,  19-24.) 


174 


STATISTICS  OF  INCOME 


Table   10. 


-Individual  returns,  by  States  and  Territories,  for  the  years  1916  to 
1928  '- — Number  oj  returns,  net  income,  and  tax — Continued 


NEBRASKA 


Year 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923. 
1924 
1925 
1926 
1927 
1928 


Number  of 
returns 


4,286 
82, 472 
96,049 
87,344 
97,729 
71, 853 
67,  503 
70, 545 
66,512 
35,  661 
33,  532 
32, 170 
31,426 


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, 162,  562 
189,  371,  665 
141, 877,  975 
134, 153,  838 
130, 131, 079 
139,471,054 


Average 


$8,  530.  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 
4,  438. 08 


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 
2, 109,  341 


NEVADA 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1936 
1927 
1928 


364 
6,623 
7,097 
8,740 
10,  381 
9,719 
9,723 
10, 467 
10,664 
6,164 
4,797 
4,702 
4,477 


$2,  799,  775 
16,423,316 
17,  826,  669 
20, 887, 132 
25, 337, 934 
22, 455,  508 
22, 397, 460 
25,711,611 
27,  534,  276 
19,  661,  369 
16, 795, 822 
17, 443,  233 
20, 109,  392 


$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 
4,491.71 


$18,  505 
241, 944 
412,342 
435,  002 
390,  077 
329,  296 
258,  732 
241, 291 
184, 334 
178, 361 
195, 497 
228,  799 
477,  673 


NEW  HAMPSHIRE 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


1,735 
10, 809 
17,317 
25,  601 
35,  983 
32,  410 
31,  787 
36, 876 
31,  532 
16, 413 
15,  276 
14, 484 
14, 132 


$19,  557, 
42,  843, 
56, 889, 
78,  565, 

100, 431, 
82,  352, 
85,  577, 

104,  852, 
94, 132, 
70, 117, 
66, 743, 
70,  560, 
72,  610, 


11,272.00 
3,  964.  00 
3,  2S5.  00 

3,  069.  00 
2,  791.  00 
2,  541.  00 
2,  692.  00 
2, 843.  00 
2, 985.  00 

4,  272.  00 

4,  369.  00 
4,871.65 

5,  138.  00 


$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 
1, 991,  854 


NEW  JERSEY 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


19,  701 
134,  960 
185,  706 
231,  757 
296,  989 
269, 096 
301,  834 
293,  503 
299,  904 
150, 874 
176,  320 

195,  467 

196,  681 


$2.54, 

521, 

653, 

828, 

977, 

856, 

1,  032, 

1, 050, 

1, 177, 

943, 

1, 032, 

1,117, 

1,241, 


068,  880 
042, 424 
112,589 
428,  672 
853,  627 
856,  058 
262,  375 
741, 177 
421,081 
672,  751 
297,  571 
398, 064 
411,359 


$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 
6,311.80 


$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 
51, 889, 941 


>  Changes  in  the  revenue  acts  affecting  the  comparabihty  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  .$5,000  estimated  on  basis 
of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated,  partly  estimated  on  basis  of  sample.  (See 
pp.  1,  19-24.) 


STATISTICS  OF  INCOME 


175 


Table   10. — Individual  returns,  by  States  and  Territories,  for  the  years  1916  to 
1928  ^—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 
6,686 

$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 
29, 995,  501 

$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 
4,486.31 

$83, 935 
713, 829 
989, 825 
774,470 
612,  573 
351,  629 
383,  750 
337,  354 
223,  842 
178,  762 
227, 471 
283,403 
464,430 

$103. 00 

1917. 

61.00 

1918 

76.00 

1919 

72.00 

1920 

45.00 

1921 

30.00 

1922  

33.00 

1923 

28.00 

1924 

19.00 

1925   .       ... 

25  00 

1926 

35.00 

1927 

43.86 

1928 

69.46 

NEW   YORK 


1916 93,155  $1,922,864,651 

1917 489,089:  2,774,035,148 

1918 :  559,753  ,       2,719,713,784 

1919 !  683,085  1      3,436,343,179 

1920 I  1,047,634  4,030,623,696 

1921 1,066,637!  3,617,757,104 

1922 •  1,102,748  4,110,588,989 

1923 '  1,221,651  4,565,314,898 

1924 ;  1,215,640  5,144,766,182 

1925 :  751,941  4,903,288,994 

1926 '  753,044  4,984,020,281 

1927 ...I  766,974  5,398,451,005 

1928 780,418  '■      6,458,089,207 


$20, 
5, 
4, 
5, 
3, 
3, 
3, 
3, 
4, 
G, 
6, 
7, 


641.00 
672.00 
859.  00 
031.00 
847.00 
392. 00 
727.  00 
737.  00 
232. 00 
521.  00 
619.  00 
038.  64 
275.  15 


$77, 970,  521 
251,  785,  795 
354,263,417 
399,  792,  351 
286,607,280 
210,  768, 379 
273,  960,  079 
192,311,565 
236,  774,  567 
252, 157,  834 
247, 164,  324 
305,  210,  059 
451,  606,  998 


$837.  00 
515.  00 
633.  00 
585.  00 
274. 00 
198. 00 
248.00 
157. 00 
195. 00 
335.  00 
328.  00 
397. 94 
578.  67 


NORTH   CAROLINA 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


2,207 
22, 977 
21,  738 

37,  185 
47,342 
44,  161 
58. 009 
68, 191 
63,  864 

38,  740 
35, 332 
33, 398 
30, 997 


$24, 825, 826 
84,  220, 131 
89,748,811 
161,613,467 
163,  799,  837 
127,  992,  951 
171, 929,  259 
206,638,618 
200,  888, 953 
161, 623,  754 
153,231,981 
155,916,827 
161,  039,  786 


$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 
5, 195.  33 


$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 
6,051,641 


$254.00 

120.  00 

256. 00 

269.  00 

203.  00 

85.00 

85.00 

70.00 

59.00 

82.00 

96.00 

135.  33 

195.  23 


NORTH  DAKOTA 


1916 

1,176 
20,941 
29, 120 
27,  375 
24,  209 
18,440 
18,  750 

18,  054 

19,  160 
11,715 

9,881 
9,758 
9,710 

$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 

34,  878, 015 

$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 
3,  591. 97 

$66, 344 

936, 862 

2,  219, 954 

1, 360, 509 

1, 105,  801 

485,  783 

453,  219 

276,  288 

268, 090 

162,  589 

180, 012 

187,  635 

209, 440 

$56. 00 

1917 .  . 

45.00 

1918 

76.00 

1919 

50.00 

1920 '. 

46.00 

1921 

26.00 

1922 

24.00 

1923. 

15.00 

1924 

14.00 

1925 

14.00 

1926 

18.00 

1927 

19.23 

1928 

21.57 

'  Changes  in  the  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated  on  basis 
of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated,  partly  estimated  on  basis  of  sample.  (See 
pp.  1,  19-24.) 


176 


STATISTICS  OF  INCOME 


Table   10. — Individual  returns,  by  States  and  Territories,  for  the  years   1916  to 
1928  ■ — Number  of  returns,  net  income,  and  tax — Continued. 

OHIO 


Year 


Number  of 
leturns 


Net  income 


Total 


Average 


Tax 


Total 


Average 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


21,  774 
190, 273 
306, 918 
308, 309 
447,  998 
367,  096 
364, 988 
463, 017 
418, 048 
224,  643 
231. 196 
222, 707 
218, 479 


$318, 
740, 
993, 
1, 075, 
1,  407, 
1, 060, 
1, 138, 
1, 457, 
1, 403, 
1, 141, 
1, 146, 
1, 153, 
1, 302, 


822,511 
406,  422 
314,432 
115,926 
388, 003 
027, 926 
934, 714 
696,  567 
748, 590 
453, 071 
495, 871 
756,  214 
762, 001 


$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,  ISO.  60 
5, 962.  87 


$7, 722, 306 
31,928,937 

55,  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 
55, 393,  575 


OKLAHOMA 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


2,539 

48,  758 
46, 818 
61,500 
81, 785 
69, 381 
72, 063 
70, 189 
63, 357 
40, 825 
37, 497 
39, 806 
37,  261 


.$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, 036,  805 
212, 341, 656 
211,061,345 


$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 
5, 664.  40 


$4. 347, 797 

5,  682, 493 
7,  649,  280 

12,  207, 129 

13,  548, 211 
4,  206,  507 
6,414,336 
3, 909, 926 
3,  794, 477 
6,897,119 
8, 134,  654 

6,  232, 124 
6, 446, 274 


OREGON 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


2,800 
25, 071 
34, 592 
49,  663 
67,  640 
62,  804 
61,  879 
69, 123 
66,  669 
32,  542 
30,  955 
33, 903 
29, 333 


$24, 968,  572 
84,  746, 023 
111,601,050 
166, 240,  606 
193,  662,  281 
159,  574,  639 
161, 226, 232 
189,  854, 013 
189,  884, 373 
132, 022, 718 
135, 030,  190 
140, 739, 425 
132, 829, 673 


$8, 917.  00 
3,  380.  00 

3,  226.  00 
3, 347.  00 
2,  863.  00 
2,541.00  I 
2,  606.  00 
2,  747.  00 
2, 848.  00 
4, 057.  00 
4, 362.  00 
4, 151.  24 

4,  528.  34 


$337, 051 
3, 298,  630 
6,  049,  987 
8,  232, 437 
6,  649,  Oil 
4,  951,  580 
4,  239, 789 
2,  891, 804 
2, 025, 068 

1,  787, 992 
2, 175, 322 
1, 920, 597 

2,  387, 276 


$120.  00 
132. 00 
17.5.  00 
166.  00 
98.00 
79.00 
69.00 
42.00 
30.00 
55.00 
70.00 
56.  65 
81.39 


PENNSYLVANIA 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


40, 289 

328. 171 
518,  729 

539. 172 
672,  746 
621, 103 
587, 770 
740, 478 
713, 427 
376, 923 
397, 575 
381,  374 
361,  220 


$643, 
1,  360, 
1, 770, 

1,  838, 

2,  212, 

1,  937, 
2, 005, 

2,  478, 
2,  548, 
2,031, 
2, 138, 
2,  091, 
2,  204, 


243, 991 
802,  293 
848,  133 
002,  395 
178, 029 
291,  858 
570,  020 
751,471 
132, 809 
305,  849 
168,  594 
825,  217 
955,  406 


$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 
6, 104. 19 


$17, 
79, 
137, 
128, 
118, 
84, 
93, 
73, 
"7, 
73, 
76, 
78, 
96, 


612, 739 
454,  848 
781, 370 
195, 161 
750, 989 
660,  220 
573,  559 
266,  630 
873,  521 
364,  345 
887,  315 
674,  525 
772, 465 


$437.  00 
242.00 

266.  00 
238.  00 
177.  00 
136.  00 
159.  00 

99.00 
109.  00 
195.00 
193.  00 
206.  29 

267.  90 


'  Changes  in  the  revenue  acts  afiecting  the  comparability  of  statistical  data  from  income-tax  returns  o  f 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated  on  basis 
of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated,  partly  estimated  on  basis  of  sample.  (See 
pp.  1,  19-24.) 


STATISTICS  OF  INCOME 


177 


Table  10. — Individual  returns,  by  States  and  Territories,  for  the  years  1916  to 
1928  ' — Number  of  returns,  net  income,  and  tax — Continued 

RHODE  ISLAND 


Year 


Net  income 

Tax 

Number  of 

returns 

Total 

Average 

Total 

Average 

3,745 

$65,  257, 163 

$17, 425.  00 

$1,915,104 

$511.  00 

23, 927 

112, 129,  569 

4,  686.  00 

8,805,953 

368.  00 

32, 921 

129,  630,  322 

3,938.00 

13,  512,  766 

410.  00 

39, 936 

146,109,811 

3, 659.  00 

11, 234, 132 

281,00 

53, 128 

180,  303, 990 

3,  394.  00 

11,685,163 

220. 00 

48, 057 

157,568,411 

3,  279.  00 

9, 236, 328 

192. 00 

50,  076 

171,409,669 

3, 423.  00 

9, 351, 580 

187. 00 

66,  965 

214, 749, 602 

3,  207. 00 

6, 658, 089 

99.00 

48,  792 

191,  556, 190 

3, 926. 00 

6, 722, 491 

138. 00 

29, 123 

160, 955,  280 

5,  527.  00 

5,817,977 

200. 00 

26,  362 

155, 050, 974 

5, 882.  00 

5,  545,  787 

210.  00 

25, 184 

157, 464,  733 

6, 252.  57 

6, 332, 169 

251.44 

25, 801 

176, 225, 164 

6,830.17 

8,093,013 

313.67 

SOUTH  CAROLINA 


1916          

1,204 
22,  321 
20, 239 
37, 296 
33,044 
25, 160 
26, 830 
28,225 
28,090 
15,  727 
13, 809 
14,  310 
13,  725 

$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 
55,  510, 360 

$8, 208.  00 
3, 177.  GO 
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 
4, 044. 47 

$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 

716, 628 

$64.00 

1917 

81.00 

1918.. - 

135.00 

1919- 

139.  00 

1920     -.- - 

98.00 

1921             „ 

50.00 

1922           — 

47.00 

1923     - 

55.00 

1924 

26.00 

1925.   - 

27.00 

1926   - 

30.00 

1927  .                  -. 

38.77 

1928.. 

52.21 

SOUTH  DAKOTA 


1916-. 

971 
39, 654 
45, 505 
38,614 
34, 670 
21, 681 
21,465 
21,928 
26,506 
17, 086 
12, 414 
10,969 
10,649 

$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 
38,954,968 

$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 
3, 658.  09 

$48, 563 

1, 171, 328 

4, 139, 239 

3, 124, 066 

2,  228, 187 

524, 653 

548,  688 

350, 312 

306, 097 

192, 460 

208, 893 

209, 667 

321,516 

$50.00 

1917       — 

30.00 

1918   

91.00 

1919.. 

81.00 

1920.    

64.00 

1921... 

24.00 

1922 - 

26.00 

1923   

16.00 

1924 

12.00 

1925 -. 

11.00 

1926. 

17.00 

1927     

19.11 

1928 

30. 19 

TENNESSEE 


1916 

4,414 
31,451 
38,232 
50,  789 
65,  054 
60, 949 
63,  555 
69, 081 
66, 981 
34,  689 
35, 495 
33,812 
35, 039 

$39, 867, 675 
111,964,540 
139, 173,  691 
193, 909,  353 
212, 600, 105 
170, 969.  895 
190,  723, 937 
226, 033, 948 
224, 184, 198 
168, 198, 127 
175, 714,  293 
173, 162, 605 
190,  287, 682 

$9,  032.  GO 
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 
5, 430.  74 

$413, 078 
2, 794, 197 
6,  795,  268 
9, 082,  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 
5, 624, 112 

$94.00 

1917. 

89.00 

1918       

178.  00 

1919   

179.00 

1920. 

116. 00 

1921.. 

65.00 

1922 

77.00 

1923. 

62.00 

1924.. 

51.00 

1925 

90.00 

1926.. 

103.  GO 

1927 

119.  35 

1928 

160. 51 

>  Changes  in  the  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated  on  basis 
of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated,  partly  estimated  on  basis  of  sample.  (See 
pp.  1,  19-24.) 


178 


STATISTICS  OF  INCOME 


Table   10. — Individual  returns,  by  States  and  Territories,  for  the  ijears  1916  to 
192S  ' — Number  of  returns,  net  income,  and  tax — Continued 

TEXAS 


Year 


Number  of : 
returns     f 


Net  income 


Total 


1916 1  10.514 

1917 1  95,416 

1918 !  114,500 

1919 1  176.547 

1920 1  224.617  , 

1921 1  200.188  I 

1922 186.865 

1923 200.683 

1924 !  192.735 

1925 109.448 

1926 111.438 

1927 114.534 

1928 j  112,273 

I 


$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. 285 
496, 820, 449 
547, 562. 501 
560, 322, 568 
580,239,493 


Average 


$10, 774. 00 
3, 671.  00 
3.  432.  00 
3. 643.  00 
3,  209.  00 
2,  (iS2.  00 

2,  921.  00 

3,  057.  00 
3,311.00 
4. 539.  00 
4. 914.  00 
4. 892.  19 
5, 16S.  11 


Tax 


Total 


$2,  643, 697 

13,  447,  453 
21,  575,  479 
32,302,280  j 
2,\400,849  I 
12,667,894 

14.  119.655  I 
10,678,022 
10,235.806  1 

9,  766, 1)88 
12,  t>Sl.  529 
12,  909.  S42 
14,401,968  I 


Average 


$251.00 
141.00 
1S8.00 
183.00 
113.00 
63.00 
76.00 
53.00 
53.00 
89.00 
114.00 
112.72 
128.28 


UTAH 


1916.- I  1.259  $14,281,206 

1917 14,636  j  45.044,946 

1918- 18.517  '  52.454,404 

1919 21,164  61.913,436 

1920. 30.510  82,278,389 

1921 26.128  62,713,461 

1922. 27,325  67.744.653 

1923 30,242  i  79.94x3.30*1  j 

1924 28,^5  82,088.477  ! 

1925 16.101  61,634.951  i 

1926 13,56S  53.832.169 

1927 13.029  53.628.897  i 

1928 13.262  58.809,296  1 


$11,343.00 
3. 078.  00 
2.  833.  00 
2.  925.  00 
2.  697.  00 
2.  400.  00 
2. 479.  00 

2.  M3.  00 
2. 862.  00 

3,  828.  00 
3.  9tVN.  00 
4. 116. 12 
4.434.42 


$167, 688 

1,  364. 652 

1. 347,  780 

1. 270,  543 

1.  506.  781 

842,904 

955. 929 

72O.908 

599, 194 

660,497 

628. 773 

851,031 

1, 095,  839 


$133.00 
93.00 
73.00 
60.00 
49.00 
32.00 
35.00 
24.00 
21.00 
41.00 
46.00 
65.32 
82.63 


VERMONT 


1916 1, 100 

1917... 7,258 

1918.. 9.965 

1919. 13,569 

1920 19,205 

1921.. 17,746 

1922 17,901 

1923 21,752 

1924... 20,618 

1925 9,559 

1926.. 8.646 

1927 S.26S 

1928 9,394 


$14,628,955 
29,540,804 
34, 063. 265 
46,204.501? 
59. 303, 302 
47, 561, 557 
51.  653, 367 
64.800.009 
63, 630,  620 
45, 857, 160 
42, 209. 083 
41.842.221 
48. 086. 175 


$13,  299.  00 
4, 070.  00 
3,418.00 
3. 405.  00 
3,088.00 
2.  6S0.  00 
2,886.00 
2.979.00 

s.osaoo  i 

4,797.00 
4,882.00  ! 
5.060.74  i 
5.118.82 


$365,004 

1.  459. 253 

1,821,823 

2, 074. 804 

2, 259, 129 

1, 155,  767 

1.  573,  ,i55 

1,332.822 

978.252 

919. 959 

821.296 

846,932 

1. 055.  740 


$332.00 
201.00 
183.00 
153.00 
118.00 
t)5.  00 
88.00 
61.00 
47.00 
96.00 
95.00 
102.43 
112.38 


VIRGINIA 


1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 


4.190 
37. 951 
51,207 
75.966 
92,576 
76,257 
71.523 
77,451 
71, 597 
37.507 
37.797 
37.393 
37.619 


$42.  216. 464 
130,  682, 859 
173. 104. 495 
247. 6.V<s  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 
181, 750. 013 


$10, 076.  00 
3. 443.  00 
3.380.00 
3.260  00 
2. 951. 00 
2.  73i  00 
2.  S9S.00 
3. 132. 00 
3. 227.  00 
4. 539. 00 
4.  657.  00 
4,606.21 
4, 831.  33 


$593,304 
3,929.273 
7. 674.  725 
9. 020,  237 
7. 404. 201 
4. 161. 116 
4. 919, 485 
3,669,294 
3. 313. 896 
2.981,412 
3, 495, 042 
3.611.135 
4.408,983 


$142.  00 
104.00 
150.00 
119.00 
SO.  00 
55.00 
69.00 
47.00 
46.00 
79.00 
92.00 
96.57 
117.20 


>  Changes  in  the  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tas  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated  on  basis 
of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated,  partly  estimated  on  basis  of  sample,  (See 
pp.  1. 19-24.) 


STATISTICS  OF  INCOME 


179 


Table  10. — Individual  returns,  by  States  and  Territories,  for  the  years  1916  to 
1928  ' — 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 
66. 167 

$49,  697,  247 
169,  727, 615 
266, 096,  746 
325,  920. 733 
375,  979, 893 
261, 400,  721 
300,  523,  342 
351, 985, 059 
393, 961, 927 
272,  544,  925 
245,  592, 050 
252,  547,  211 
273, 648, 593 

$9, 272. 00 
3,014.00 
2, 789. 00 
2,  851.  00 
2,359.00 
2,  261. 00 
2.439.00 
2,  587. 00 
2,851.00 
3,493.00 
3, 964. 00 
4. 060.  24 
4, 135.  73 

$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,  233 
2,  717, 102 
2,  800, 548 
2,913,642 
4, 464, 930 

$145. 00 

1917  

78.00 

1918 

102. 00 

1919. 

102. 00 

1920         

61.00 

1921  2 

42.00 

1922  2.  

42.00 

1923  2 

29.00 

1924  2 

23.00 

1925  2 

35.00 

1926  2 

45.00 

1927  2 

46.84 

1928  2 

67.48 

WEST  VIRGINIA 


1916... 

2.575 
28.281 
48,  876 
45, 168 
96, 326 
75, 277 
69,  501 
89,  263 
75, 037 
35, 810 
32, 544 
32,  500 
30,  643 

$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 
140. 128,  751 

$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 
4,  572. 94 

$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 
2, 920, 822 

$162. 00 

1917... 

117.00 

1918. 

117. 00 

1919        

118.00 

1920   

88.00 

1921 

61.00 

1922. 

66.00 

1923... 

43.00 

1924 

37.00 

1925   

60.00 

1926 

71.00 

1927   

77.53 

1928 

95.32 

WISCONSIN 


1916 

8,261 
70,554 
94,704 
105,  793 
150, 452 
148, 457 
160,  519 
194, 050 
179,  275 
110,485 
99,  251 
100,956 
98, 485 

$87,  614,  595 
228, 190,  253 
290, 199,  685 
337,851,344 
436, 436,  810 
379,  754,  222 
401,670,058 
547, 039,  928 
496,  659,  728 
418,618,008 
407,  642,  742 
436,  579,  613 
453,  394, 323 

$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 
4, 603.  69 

$1,  253, 257 
5, 716,  256 
11, 382, 127 
10,901,097 
13,  232,  531 
8,971,044 
9, 126, 855 
9, 019, 076 
7,344,053 
6,799,312 
8,418,047 
10, 621, 745 
12, 459, 318 

$152. 00 

1917.. 

81.00 

1918     

120.00 

1919 

103.00 

1920 

88.00 

1921. 

60.00 

1922 

57.00 

1923   

46.00 

1924. 

41.00 

1925 

62.00 

1926 

85.00 

1927 

105.  21 

1928 

126.  51 

WYOMING 


1916 

1917 

1918. 

1919 

1920. 

673 

7,663 

7,821 

18,349 

24,594 

22, 413 

21,943 

23,246 

22,  947 

10, 336 

8,930 

8,870 

8,622 

$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 
33,  233, 249 

$9,694.00 
3,  766. 00 
3, 377. 00 
2, 859. 00 
2,572.00 
2,  278. 00 
2, 225. 00 
2,468.00 
2,647.00 
3.239.00 
3, 556. 00 
3.528.49 
3. 854. 47 

$67, 510 
838, 196 

1,  272,  692 
144,  063 

1,161,320 
783, 257 
687,062 
520, 769 
414, 087 
256,481 
263, 319 
274,644 
372, 128 

$100.00 
109.00 
163.00 
79.00 
47.00 

1921 

35.00 

1922... 

31.00 

1923. 

22.00 

1921 

18.00 

1925... 

25.00 

1926.. 

29.00 

1927 

30.96 

1928 

43.16 

'  Changes  in  the  revenue  acts  affecting  the  comparability  of  statistical  data  from  income-tax  returns  of 
individuals  are  summarized  on  pp.  449-462.  Data  for  returns  of  net  income  under  $5,000  estimated  on 
basis  of  sample  for  years  prior  to  1928.  For  1928,  partly  tabulated,  partly  estimated  on  basis  of  sample. 
(See  pp.  1,  19-24.) 

2  Includes  Alaska. 


180 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928  ^ 


ALABAMA 


County  and  city 


Autauga: 

Prattville 

Miscellaneous. 

Total 


Baldwin: 

Bay  Minette.. 
Miscellaneous. 

Total 


Barbour: 

Clayton 

Eufaula 

Miseellaneous- 

Total. 


Bibb: 

Blocton 

Miscellaneous. 

Total- 


Blount: 

Oneonta 

Miscellaneous. 


Total. 


Bullock: 

Union  Springs  . 
iMiscellaneous.. 


Total - 


Butler: 

Chapman 

Georgiana 

Greenville 

Miscellaneous. 


Total. 


Calhoun: 

Anniston 

Jacksonville... 

Oxford-- 

Piedmont 

Miscellaneous. 

Total 


Chambers: 

Lafayette 

Lanett 

Miscellaneous. 


Total. , 

Cherokee:  Miscellaneous. 

Chilton: 

Clanton 

Miscellaneous.- 


Total- 


Choctaw:  Miscellaneous. 


Number 
of  returns 


64 


109 


County  and  city 


Clarke: 

Jackson 

Thomasville.- 
Miscellaneous. 

Total 


i  Clay: 

Ashland - 
Lineville- 


19 
121 
13 


153 


Total- 

Cleburne:  Heflin- 

Coflee: 

Elba 

Enterprise... 


30 


40 ; 


464 

31 

13 

31 

9 


548 


40 


iutai 

Colbert: 

Muscle  Shoals 

2 

Sheffield 

183 

120 

Miscellaneous              

13 

Total       

318 

Conecuh: 

Evergreen     .  .    

56 

Miscellaneous 

13 

Total.- - 

69 

Coosa: 

Good  Water.. 

6 

Miscellaneous 

2 

Total 

8 

Covington: 

84 

26 

Opp           

22 

River  Falls - 

5 

14 

Total                

161 

Crenshaw: 

Luverne  ..  

26 

Miscellaneous 

11 

Total          

37 

Cullman: 

Cullman       .    

99 

Miscellaneous 

8 

Total- 

107 

Dale: 

Ozark..- 

45 

Miscellaneous 

12 

Total.. 

57 

DaUas: 

Selma - 

620 

Miscellaneous 

49 

Total 

669 

>  For  a  description  of  the  method  of  compiling  these  data,  see  pp.  18-19. 


STATISTICS  OF  INCOME 


181 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

ALABAMA— Continued 


County  and  city 


Number 
of  returns 


De  Kalb: 

Fort  Payne... 
Miscellaneous. 

Total 

Elmore: 

Tallassee 

Wetumpka 

Miscellaneous. 

Total 

Escambia: 

Atmore 

Brewton 

Flomaton 

Miscellaneous. 

Total 

Etowah: 

Alabama  City 

Altoona 

Attalla 

Gadsden 

Miscellaneous. 

Total 

Fayette: 

Fayette 

Miscellaneous. 

Total 

'Franklin: 

Russellville... 
Miscellaneous. 

Total 

Geneva: 

Geneva 

Hartford 

Samson 

Miscellaneous. 

Total 

Greene; 

Eiitaw 

Miscellaneous. 

Total 

Hale: 

Akron. 

Greensboro 

Miscellaneous. 

Total 

Henry: 

Abbeville 

Headland 

Miscellaneous. 

Total 

Houston: 

Dothan 

Miscellaneous 

Total 


158 


37 
7 

57 

309 

5 


58 


82 


228 
]8 


County  and  city 


Jackson: 

Bridgeport... 

Scottsboro 

M  iscellaneous 

Total 

Jefferson: 

Birmingham 

Bessemer 

Blossburg 

Brighton 

Fairfield 

Leeds 

M  iscellaneous 

Total 

Lamar: 

Sulligent-- 

Miscellaneous 

Total 

Lauderdale: 

Florence 

Miscellaneous. 

Total - 

Lawrence: 

Courtland 

M  iscellaneous 

Total 

Lee: 

Auburn... 

Opelika 

Phenix  City.. 

Miscellaneous 

Total 

Limestone: 

Athens 

M  iscellaneous 

Total 

Lowndes: 

Fort  Deposit 

Miscellaneous. 

Total 

Macon: 

Tuskegee 

M  iscellaneous 

Total 

Madison: 

Huntsville 

Miscellaneous 

Total 

Marengo: 

Demopolis — . 

M  iscellaneous 

Total 

Marion:  Miscellaneous 


182 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

ALABAMA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Marshall: 

Albertville 

30 

21 

41 

3 

Shelby: 

Calera _.    

13 

Boaz    

Helena 

5 

Guntersville 

Montevallo 

17 

Miscellaneous.-- _.. 

Vincent.  .              

7 

7 

Total 

95 

Miscellaneous 

53 

Total.                               

Mobile: 

2,605 

7 

20 

127 

102 

Sumter: 

Livingston 

Prichard 

Whistler 

26 

Miscellaneous _.- 

York.  ..                     .... 

38 

22 

Total 

2,759 

Total 

86 

Monroe:  Miscellaneous 

61 

Talladega: 

Svlacauga 

Montgomery: 

2,295 
37 

90 

Monteoraerv. 

Talladega 

117 

Miscellaneous 

Miscellaneous 

33 

Total 

Total 

2,332 

240 

Tallapoosa: 

Alexander  City 

Morgan: 

Decatur .  . 

328 
31 
10 

48 

Hartselle 

Miscellaneous            

20 

Total 

68 

Total     . 

369 

Tuscaloosa: 

Holt 

Perry: 

63 
46  ) 
3  ! 

21 

Marion 

Kellerman 

11 

ITniontown ._. 

Tuscaloosa 

460 

Miscellaneous 

Miscellaneous 

42 

Total 

Total 

112 

534 

Walker: 

Carbon  Hill 

Pickens: 

Aliceville.- 

22 
4 
23 

33 

Reform 

Coal  Valley 

4 

Miscellaneous.- 

Cordova 

31 

24 

Total. 

49 

Empire 

3 

147 

Pike: 

30 
163 

8t 

Oakman 

6 

Brundidge 

Parrish 

21 

Trov 

Quinton 

7 

Miscellaneous 

Sipsev.   

s 

Townley 

i:-i 

Total 

201 

Miscellaneous 

71 

Total 

Randolph: 

50 
2 

371 

Washington :  M iscellaneous 

Miscellaneous . 

26 

Wilcox: 

Total 

52 

35 

Russell: 

8 
21 

Miscellaneous 

45 

Girard 

Total 

Miscellaneous 

80 

Winston: 

Total 

29 

30 

St.  Clair: 

Acmar 

5 
15 
46 

Mist^llaneous 

1 

Total 

Pell  City 

Miscellaneous 

State  total-   .. 

Total.- 

66 

26,  891 

STATISTICS  OF  INCOME 


183 


Table  11. — Individual   returns    by   States    and    Territories — Number   of  returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


ARIZONA 


County  and  city 


Apache: 

St.  Johns 

Miscellaneous. 

Total 

Cochise: 

Bisbee..- 

Douglas 

Lowell 

Tombstone. -- 

Warren 

Miscellaneous. 

Total 

Coconino: 

Flagstaff 

Williams 

Miscellaneous. 

Total 

Gila: 

Globe 

Hayden,. 

Miami 

Miscellaneous. 

Total 

Graham: 

Saflord__ 

Thatcher 

Miscellaneous. 

Total 

Greenlee: 

Clifton. 

Metcalf 

Morenei 

Miscellaneous. 

Total 

Maricopa: 

Chandler 

Glendale 

Mesa 

Phoenix 

Tempe 

Miscellaneous 

Total 


Number 
of  returns 


66 


499 
501 
132 
39 
93 
203 


1,467 


268 
91 

54 


396 

71 

415 

168 


1,050 


52 

13 

110 

3 


178 


61 
87 

136 

3,265 

93 

181 


3,823 


County  and  city 


Number 
of  returns 


Mohave: 

Kingman 

Oatman 

Miscellaneous. 

Total 

Navajo: 

Holbrook 

Winslow 

Miscellaneous. 

Total 

Pima: 

iVjo 

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 

Gillett 

Stuttgart 

Miscellaneous 

Total-.- 

Ashley: 

Crossett 

Hamburg 

Miscellaneous 

Total 

Baiter:  Miscellaneous 


65 

25 

258 

44 


392 


130 
22 


Benton: 

Benton  ville 

Rogers 

Siloam  Springs 
Miscellaneous. 

Total 

Boone: 

Harrison 

Miscellaneous. 

Total- 

Bradley: 

Warren 

Miscellaneous- 
Total- 


184 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


ARKANSAS— Continued 


County  and  city 


Calhoun: 

Thornton 

Miscellaneous 

Total 

Carroll: 

Berryville 

Eureka  Springs 

Miscellaneous 

Total 

Chicot: 

Dermott 

Eudora_- - - 

Lake  Village 

Miscellaneous 

Total 

Clark: 

Arkadelphia 

Qurdon 

Miscellaneous 

Total 

Clay: 

Corning 

Piggot 

Rector 

Miscellaneous 

Total 

Cleburne: 

Heber  Springs 

Miscellaneous 

Total 

Cleveland:  Miscellaneous 

Columbia: 

Magnolia 

M  iscellaneous 

Total 

Conway: 

Morrilton. - 

Miscellaneous. 

Total 

Craighead: 

Joneshoro 

Monette 

Miscellaneous 

Total 

Crawford: 

Mulberry 

Van  Buren 

M  iscellaneous 

Total 

Crittenden: 

Earl 

Miscellaneous -. 

Total 


Number 
of  returns 


72 


172 


109 
47 
20 


176 


111 


344 
12 
29 


385 


130 


50 
118 


County  and  city 


Cross: 

Parkin 

Wynne 

Miscellaneous 

Total 

Dallas: 

Fordyce 

Miscellaneous 

Total 

Desha: 

Arkansas  City 

Dumas 

McGehee 

M  iscellaneous 

Total 

Drew: 

Monticello-_- 

Wilmar 

Miscellaneous 

Total 

Faulkner: 

Conway 

Miscellaneous 

Total 

Franklin: 

Ozark 

M  iscell  aneous 

Total 

Fulton:  Miscellaneous 

Garland: 

Hot  Springs 

M  iscellaneous 

Total 

Grant:  Miscellaneous - 

Greene: 

Paragould 

Miscellaneous 

Total 

Hempstead: 

Hope 

]M  iscellaneous 

Total 

Hot  Springs: 

Malvern... 

Miscellaneous 

Total.- 

Howard: 

Dierks 

Nashville 

Miscellaneous 

Total.- 


STATISTICS  OF  INCOME  185 

Table  11. — Individual    returns    hij    Stales    and    Territories — Numbei    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

ARKANSAS— Continued 


County  and  city 


Independence: 

Bates  ville.- 

Miscellaneous 

Total 

Izard:  Miscellaneous 

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 

Lee: 

Marianna 

Miscellaneous 

Total 

Lincoln:  MisceUaneous. 

Little  River: 

Ashdown.. 

Foreman 

Miscellaneous 

Total 

Logan: 

BooneviUe 

Paris 

Miscellaneous 

Total 

Lonoke: 

England 

Lonoke- 

M  iscellaneous 

Total 

Madison:  Miscellaneous 
Marion:  Miscellaneous.. 

Miller: 

Texarkana 

MisceUaneous 

Total 


Number 
of  returns 


118 


123 
42 


165 


990 
63 


1,053 


82 


78 


114 
21 


135 
32 


76 


180 

9 
3 


483 
20 


503 


County  and  city 


Mississippi: 

Blytheville 

Luxora 

Osceola 

Wilson 

Miscellaneous- -. 

Total 

Monroe: 

Brinkley 

Clarendon 

Miscellaneous 

Total 

Montgomery:  Miscellaneous 

Nevada: 

Prescott 

Miscellaneous. 

Total 

Newton:  MisceUaneous 

Ouachita: 

Camden 

Louann 

Stephens 

Miscellaneous 

Total 

Perry:  Miscellaneous.. 

Phillips: 

Helena 

West  Helena 

Miscellaneous- 

Total- 

Pike:  Miscellaneous 

Poinsett: 

Harrisburg 

Lepanto 

Marked  Tree 

Trumann 

Miscellaneous 

Total-. 

Polk: 

Mena 

Miscellaneous. 

Total..- 

Pope: 

Atkins 

RusseUviUe - 

Miscellaneous 

Total 

Prairie: 

Des  Arc— 

MisceUaneous.. 

Total 

Pulaski: 

Little  Rock 

North  Little  Rock 

MisceUaneous 

Total 


186 


STATISTICS  OF  INCOME 


Table  11. — Individual   returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


ARKANSAS— Continued 


County  and  city 


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 

M  iscellaneous 

Total-- --- 

Sharp:  Miscellaneous 
Stone:  Miscellaneous. 


Number 
of  returns 


144 
66 


210 


1,041 
14 
11 
6 
26 


1,098 


County  and  city 


Union: 

Calion 

El  Dorado 

Griffin 

Huttig 

Junction  City 

Norphlet 

Smackover 

Strong 

Miscellaneous ., 

Total 

Van  Buren:  Miscellaneous 

Washington: 

Fayetteville 

Springdale 

Miscellaneous 

Total 

White: 

Bald  Knob 

Bee  be 

Searcy 

Miscellaneous 

Total 

Woodruff: 

August:! -.. 

Cotton  Plant 

Miscellaneous 

Total 

Yell: 

Dardanelle. , 

Plainview 

M  iscellaneous 

Total-... 

State  total 


Number 
of  returns 


13 

1,117 
12 
23 
23 
90 
172 
21 
22 


1,493 
4 


200 
41 
25 


266 


132 


59 


16,  660 


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 


2,214 

66 

6,571 

107 

411 

250 

54 

16, 871 

1,321 

429 

333 


28,  627 


83 
114 


197 


607 
107 
286 
154 


1,154 


Calaveras: 

San  Andreas 

Miscellaneous 

Total 

Colusa: 

Arbuckle 

Colusa 

Miscellaneous 

Total 

Contra  Costa: 

Antioch 

Bay  Point 

Crockett 

El  Cerrito 

Martinez 

Pittsburg. 

Richmond .' 

M  iscellaneous. ... 

Total 

Del  Norte:  Miscellaneous 


29 
139 


168 


71 
214 
175 


460 


178 
55 
357 
35 
429 
464 
964 
929 


3,411 


113 


STATISTICS  OF  INCOME 


187 


Table  11. — Individual   returns    by   States    and    Territories — Number   of  returns 
distributed  by  counties,  cities,  and  toivnships,  calendar  year  1928 — Contd. 

CALIFORNIA— Continued 


County  and  city 


Eldorado: 

Placer  ville 

Miscellaneous. 

Total 


Fresno: 

Clovis -- 

Coalinga 

Fowler 

Fresno 

Kingsburg 

Reedley -. 

Sanger — 

Selma 

Miscellaneous. 

Total - 


Glenn: 

Orland. 

Willows 

Miscellaneous. 

Total 


Humboldt: 

.\rcata 

Eureka. 

Ferndale 

Scotia 

Miscellaneous. 

Total - 


Imperial: 

Brawley 

Calexico- 

Calipatria 

El  Centro 

Holtville 

Imperial 

Miscellaneous. 

Total 


Inyo: 

Bishop 

Miscellaneous. 

Total 


Kern: 

Bakersfield 

Delano 

Fellows 

Maricopa 

Taft 

Miscellaneous. 

Total 


Kings: 

Corcoran 

Hanford 

Lemoore 

Miscellaneous. 


Total 

Lake: 

Lakeport 

Miscellaneous. 


Total. 


Number 
of  returns 


143 
52 


43 
286 

36 
3,286 

66 
143 
143 
143 
560 


4,706 


65 
143 
114 


322 


143 
857 
125 
107 
376 


1,608 


1,265 


330 
208 
66 
460 
89 
67 
45 


107 
133 


110 
157 
152 
981 
504 


3,884 


125 

411 

107 

25 


County  and  city 


Number 
of  returns 


Lassen: 

Susanville 

West  wood 

Miscellaneous. 

Total 


Los  Angeles: 

Alhambra 

Arcadia 

Artesia 

Avalon 

Azusa 

Baldwin  Park 

Bell 

Bellflower 

Belvedere 

Beverly  Hills 

Burbank 

Claremont 

Compton 

Covina 

Culver  City 

Downey 

El  Jilonte 

El  Segundo- 

Gardena.. 

Glendale 

Glendora 

Hawthorne 

Hermosa 

Huntington  Park. 

Inglewood 

La  Verne 

Lomita 

Long  Beach 

Los  .\ngeles  City. 

Lynwood 

Manhattan 

Maywood 

Moneta 

Monrovia... 

Montebello 

Monterey  Park... 

Montrose 

Norwalk 

Pomona 

Pasadena 

Puente 

Redondo 

San  Dimas 

San  Fernando 

Santa  Fe  Springs. 

San  Gabriel 

Santa  ]Monica 

Sherman 

Sierra  Madre 

Southgate 

South  Pasadena.. 

Torrance 

Tujunga 

Vernon 

Walnut 

Whittier 

Willowbrook 

Miscellaneous 


Total. 


Madera: 

Madera 

Miscellaneous. 

Total 


107095—30 13 


188 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

CALIFORNIA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Marin: 

L'86 
304 
643 
321 
523 

Plumas:  Miscellaneous 

334 

Mill  Valley 

Riverside: 

Banning 

San  Rafael 

88 

Sausalito         . - 

Beaumont 

23 

Blvthe                    .  .          

44 

21 

Total 

2,077 

Corona .. 

199 

87 
154 

M ari posa :  Miscellaneous 

91 

Hemet 

68 

Mendocino; 

179 
179 
69 
188 

Perris .  . 

24 

Fort  Bragg. 

Riverside 

1  466 

Ukiah 

San  Jacinto 

66 

AVillits 

286 

Total 

o  526 

Total 

615 

Sacramento: 

Folsom  City . 

Merced: 

214 
571 
415 

71 

Los  Banos ...    . 

Sacramento 

5  535 

Merced 

640 

Total 

6,246 

Total 

1,200 

San  Benito: 

Modoc:  Miscellaneous 

151 
13 

321 

Mono:  Miscellaneous 

92 

Total 

Monterey: 

107 
571 
214 
678 
545 

413 

King  City 

San  Bernardino: 
Barstow      .  . 

Monterey 

Pacific  Grove 

67 

Salinas . 

Chino            

66 

Miscellaneous 

Colton        

154 

940 

Total 

2,115 

Ontario 

504 

920 
64 

Napa: 

500 
107 
112 

Rialto 

Napa 

1  160 

St.  Helena 

Upland 

373 

Miscellaneous.. 

Victorville . 

44 

754 

Total 

719 

Total 

4,348 

179 
89 
68 
92 

San  Diego: 

Chula  Vista 

Grass  Valley 

Nevada  City... 

154 

Truckee... 

Coronado 

331 

Miscellaneous 

El  Cajon 

46 

157 

Total 

428 

La  Mesa 

89 

100 

Orange: 

1,136 
43 
132 

4S 
658 
IM 
350 

in 

170 
54^ 
160 
1,810 
30 
65 
354 

Oceanside 

133 

.Anaheim 

San  Diego 

6  6*1 1 

Balboa... 

Miscellaneous __ 

Total 

San  Francisco:  San  Francisco 

630 

Brea ... 

Buena  Park 

8,339 

Garden  Grove .  .  

65  878 

San  Joaquin: 

Lodi . 

Laguna  Beach 

La  Ilabra... 

536 

Orange 

Manteca 

89 

Placentia. . 

Stockton 

3,286 
286 

Santa  .A.na. 

Tracy.      -  . 

Seal  Beach 

32S 

Tustin 

Total     

Miscellaneous...  . 

4  52.1 

San  Luis  Obispo: 

Total 

5,781 

Placer: 

179 
107 
357 
317 

Atascadero 

48 

Auburn. 

Paso  Rohles 

160 

Lincoln 

Pismo  Beach.. 

27 

Roseville 

San  Luis  Obispo 

614 

Miscellaneous 

176 

Total.. 

Total 

960 

1, 089 

STATISTICS  OF  INCOME 


189 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

CALIFORNIA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

San  Mateo: 

Burlingame 

1,307 
107 
22 
536 
89 
1,107 
125 
539 

Sonoma— Continued. 

Sebastopol 

143 

Daly  City 

Miscellaneous 

340 

Half  Moon  Bav 

Total 

Redwood  City 

2,286 

San  Bruno 

Stanislaus: 

Modesto.. 

San  Mateo-  

South  San  Francisco 

964 

Miscellaneous 

Newman 

214 

Oakdale 

72 

Total 

3,832 

Turlock.. 

286 

354 

201 

2,439 

460 

438 

Total 

Lompoc 

1  890 

Santa  Barbara .  . 

Sutter: 

Yuba  City 

Santa  IMaria__  .    .  _ 

Miscellaneous. 

268 

Miscellaneous... 

220 

Total 

3.  538 

Total       

488 

214 

357 

71 

179 

1,500 

3,214 

250 

62 

448 

Tehama: 

Corning.. 

Gilroy 

Los  Gatos 

97 

Mayfield-- 

Red  Blufl 

214 

Mountain  View. 

M  iscellaneous. 

73 

Palo  Alto 

Total 

San  Jose       ...  . 

384 

Trinity:  Miscellaneous 

Sunnyvale.     .  

35 

Tulare: 

Dinuba 

Total 

6,  295 

119 

214 
357 

643 
643 
108 

Lindsay 

Santa  Cruz 

Porterville 

357 

Watsonville 

Tulare... 

411 

Miscellaneous . 

Visalia 

500 

Miscellaneous.         .  . 

304 

Total 

1,394 

Total       

2,282 

Shasta: 

21 
250 
95 

Tuolumne: 

Sonora . 

Anderson  

Redding . 

179 

Miscellaneous. 

174 

Total-   

Total.  

366 

353 

Ventura: 

Sierra:  Miscellaneous 

102 

285 

Siskiyou: 

232 
179 
89 
558 

Ojai 

132 

Dunsmuir 

Oxnard     

440 

Weed 

Santa  Paula. 

416 

Yreka . 

26 

Ventura    

1,204 

38S 

Total 

1,058 

Total       

2,891 

143 
43 
179 
179 
821 
556 

Yolo: 

Woodland 

Benicia  

Fairfield     

429 

Rio  Vista 

Miscellaneous 

452 

Total 

Vallejo .  .  . 

881 

Yuba: 

Marvsville 

Total 

1,921 

571 

97 

268 
678 

857 

Total 

Healdsburg 

66S 

State  total-.... .. 

Santa  Rasa 

316. 73R 

190 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  toivnships,  calendar  year  1928 — Contd . 


COLORADO 


County  and  city 


Adams: 

Brighton 

Miscellaneous 

Total 

Alamosa: 

Alamosa 

Miscellaneous 

Total-- - 

Arapahoe: 

Englewood 

Littleton 

Miscellaneous 

Total 

Archuleta: 

Tagosa  Springs 

Miscellaneous--- 

Total 

Baca:  Miscellaneous 

Bent: 

Las  Animas 

Miscellaneous 

Total 

Boulder: 

Boulder 

Lafayette -- 

Longmont 

Louiseville 

Miscellaneous 

Total 

Chaffee: 

Salida -.- 

Miscellaneous 

Total 

Cheyenne:  Miscellaneous 

Clear  Creek: 

Idaho  Springs 

Miscellaneous 

Total 

Conejos:  Miscellaneous— 
Costilla:  Miscellaneous. .- 

Crowley: 

Ordway - 

Miscellaneous-- - 

Total 

Custer:  Miscellaneous 

Delta: 

Delta -.- 

Miscellaneous - 

Total-.- 

Denver:  Denver 

Dolores:  Miscellaneous... 
Douglas:  Miscellaneous-. 

Eagle:  Miscellaneous 

Elbert:  Miscellaneous 


Number 
of  returns 


168 


181 
7 


95 
112 
38 


22 


30 


29 


121 
35 


156 


487 
37 

243 
31 
37 


835 


227 
22 


249 


66 


110 


208 


15, 045 
23 
65 
110 
37 


County  and  city 


El  Paso: 

Colorado  Springs 

Manitou 

M  iscellaneous 

Total 

Fremont: 

Canon  City 

Florence 

Rockvale 

Miscellaneous 

Total .. 

Garfield: 

Glenwood  Springs 

Miscellaneous 

Total 

Gilpin:  Miscellaneous 

Grand:  Miscellaneous 

Gunnison: 

Crested  Butte .. 

Gunnison 

M  iscellaneous 

Total 

Hinsdale:  Miscellaneous... 

Huerfano: 

Walsenburg 

Miscellaneous 

Total 

Jackson:  Miscellaneous 

Jefferson: 

Golden 

Miscellaneous 

Total 

Kiowa:  Miscellaneous 

Kit  Carson:  Miscellaneous 

Lake: 

Leadville 

Miscellaneous 

Total- 

La  Plata: 

Durango - 

M  iscellaneous 

Total-- 

Larimer: 

Fort  Collins 

Loveland 

M  iscellaneous 

Total 

Las  Animas: 

Aguilar 

Delagua 

Trinidad 

Miscellaneous 

Total 


STATISTICS  OF  INCOME 


191 


Table  11. — Individual    returns    hrj    States    and    Territories — Number    of   return's 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

COLORADO— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Lincoln: 

44 
51 

Pueblo: 

Pueblo- -. 

1,742 

Miscellaneous— 

Z' 

Total -- 

Total 

95 

1,776 

Rio  Blanco:  Miscellaneous  -    -      .  -  - 

Logan: 

292 

54 

57 

Rio  Grande: 
Del  Norte 

69 

Total                               -- 

346 

Monte  Vista 

206 

2 

Mesa: 

22 

453 

81 

Total -.- 

277 

Routt: 

55 

Total 

556 

Miscellaneous 

135 

Total.. 

8 

190 

Saguache:  Miscellaneous       .  .      .  .  .. 

Moflfat: 

84 
18 

171 

Craig-   

San  Juan: 

Silverton 

Miscellaneous    -                   

102 

39 

Total --- 

Miscellaneous 

Montezuma:  Aliscellaneous      

117 

Total 



Montrose: 

Alontrose        . 

148 
39 

San  Miguel: 

Telluride     .      .              

40 

22 

Total 

187 

Total 

62 

Morgan: 

118 

241 

55 

Sedgwick: 

Julesburg .. 

Brush             ..      .  

Fort  Morgan    

Miscellaneous.. 

37 

Total-- 

414 

Total 

Otero: 

Fowler 

29 
328 
140 

40 

Summit:  Miscellaneous 

43 

Teller: 

Cripple  Creek     .      . 

Rockv  Ford 

Miscellaneous       .           .    .      . 

48 

Victor 

68 

Total     - 

537 

Miscellaneous 

4 

Total                ... 

Ouray: 

35 
25 

120 

Washington: 

Akron 

Miscellaneous      ..  _      .  . 

Total.- - 

eo 

36 

Miscellaneous 

17 

Park:  Miscellaneous     . 

42 

Total 

Phillips: 

Haxton    .    . 

39 

39 

6 

Weld: 

Eaton 

Holvoke 

140 

Miscellaneous 

Fort  Lupton 

73 

557 

Total 

84 

Windsor .  . 

66 

351 

Pitkin: 

Aspen -- 

33 
3 

Total     , . 

Yuma: 

Wray - 

Total .- 

36 

Prowers: 

Hollv 

31 

77 
38 

Yuma 

Miscellaneous-,- 

44 
25 

Lamar 

Total    - 

Miscellaneous 

112 

State  total 

Total 

146 

31, 091 

192 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by   States    and    Territories — Number   of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

CONNECTICUT 


County  and  city 


Fairfield: 

Betiiel 

Bridgeport 

Dan  bury 

Darien 

Fairfield 

Greenwich 

Monroe 

New  Canaan.. 

Newtown 

Nor  walk 

Redding 

Kidgefleld 

Shelton 

Stamford 

Stratford 

Trumbull 

Westport 

"Wilton 

Miscellaneous. 

Total 


Hartford: 

Avon 

Berlin 

Bloomfleld 

Bristol 

Burlington 

Canton 

East  Granby 

East  Hartford... 
East  Windsor... 

Enfield 

Farmington 

Glastonbury 

Granbv 

Hartford 

Manchester 

New  Britain 

Newington 

Plainville 

Rocky  Hill 

Simsbury 

Southington 

South  Windsor. 

Sufl^eld 

West  Hartford.. 

Wethersfield 

Windsor 

Windsor  Locks. 
Miscellaneous.- 


TotaL 


Litchfield: 

Harwinton 

Kent 

Litchfield 

New  Hartford.. 
New  Milford... 

Norfolk 

North  Canaan. 

Plymouth 

Salisbury. 

Sharon 

Thomaston 

Torrington 

Washington 

Watertown 

Winsted 

Woodbury 

Miscellaneous.. 


Total. 


Number 
of  returns 


150 

6,979 

1,503 

418 

598 

2,504 

36 

388 

110 

1,779 

36 

219 

439 

3,286 

657 

27 

445 

115 

11 


County  and  city 


19,  700 


38 
148 

90 

,256 

2 

84 

17 
580 
156 
410 
335 
233 

30 


24,236 


1 

67 

200 

69 

256 

114 

110 

139 

162 

55 

189 

971 

85 

383 

415 

69 

99 

3,384 


Middlesex: 

Chester 

Clinton 

Cromwell 

East  Haddam.. 
East  Hampton. 

Esse.x 

Haddam 

Middlefield 

Middletown 

Old  Saybrook.. 

Portland 

Saybrook 

Miscellaneous. - 


Total. 


New  Haven: 

Ansonia 

Beacon  Falls 

Branford 

Cheshire 

Derby 

East  Haven 

Guilford 

Hamden 

Madison 

Meriden 

Middlebury 

Milford 

Naugatuck 

New  Haven 

North  Branford. 
North  Haven... 

Orange 

Seymour 

Southbury 

Wallingford 

AVaterbury 

West  Haven 

Westville 

Woodbridge 

Miscellaneous... 


Total. 


New  London: 

Colchester 

East  LjTne. 

Groton — 

Jewett  City  and  Griswold. 

Lebanon 

Montville.-- 

New  London 

North  Stonington. 

Norwich 

Sprague 

Stonington.  _. 

Waterford 

Miscellaneous.. 


Total. 


Tolland: 

Coventry 

Ellington. 

Mansfield 

Roekville  and  Vernon. 

Somers .- 

Stafford 

Tolland.- 

West  Willington_ 

Miscellaneous 


Total. 


STATISTICS  OF  INCOME 


193 


Table  11. — Individual   returns    by   Stales    and    Territories — Number   of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

CONNECTICUT— Continued 


County  and  city 


Windham: 

Brooklyn 

Danielson  and  Killingly.... 

Plainfield.. 

Pomfret 

Putnam 

Sterling 

Thompson 

Willimantic  and  Windham 


Number 
of  returns 


14 
327 
182 

82 
265 

25 


County  and  city 


Windham — Continued. 

Woodstock 

Miscellaneous 

Total 

Miscellaneous   for  State:   Residents  of 
other  States 

State  total- ..- 


Number 
of  returns 


1,549 


81,063 


DELAWARE 


Kent: 

Camden 

Clayton 

Dover 

Felton.. 

Frederica 

Harrington 

SrayTna 

Wyoming 

Miscellaneous. 

Total.. 

New  Castle: 

Claymont 

Delaware  City 

Edgemoor 

Elmhurst 

Elsmore 

Hillcrest 

Hollyoak 

Marshallton.. 
Middletown.. 

Newark.. 

New  Castle... 
Newport 


12 
39 
342 
22 
11 
49 
77 
26 
29 


607 


157 

34 

52 

23 

67 

13 

42 

75 

116 

225 

143 

44 


New  Castle — Continued 

Richardson  Park 

Townsend 

Wilmington 

Yorklyn 

Miscellaneous 

Total 

Sussex: 

Bridgeville 

Delmar 

Georgetown 

Greenwood 

Laurel 

Lewes 

Milford 

Millsboro 

Milton 

Rehoboth. 

Seaford 

Selbyville 

Miscellaneous.- 

Total 

State  total 


50 

42 

6,826 

21 

282 


8,212 


48 
51 
62 
21 
59 
136 
173 
19 
21 
32 
81 
27 
43 


773 


,592 


DISTRICT   OF   COLUMBIA 


City 


Number 
of  returns 


Washington. 


44,183 


FLORIDA 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Alachua: 

Gainesville     

245 
24 
70 

Bradford: 

Starke , 

43 

High  Springs 

Miscellaneous 

9 

Total                     

52 

339 

Total 

Brevard: 

Cocoa 

Baker:  Miscellaneous 

18 

108 

Bay: 

7 
74 
13 

Melbourne    

94 

Millville 

Titusville 

70 

Panama  City 

Miscellaneous .- 

107 

Total 

379 

94 

Total 

194  STATISTICS  OF  INCOME 

Table- 11. — Individual   returns    by   States    and    Territories — Number   of  returns 
.    distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

FLORIDA— Continued 


County  and  city 


Broward: 

Dania 

Fort  Lauderdale 

Hollywood..- 

Pompano 

Miscellaneous 

Total 

Calhoun:  Blountstown. 

Charlotte: 

Punta  Gorda 

M  iscellaneous 

Total 

Citrus: 

Inverness.. 

Miscellaneous 

Total 

Clay: 

Green  Cove  Springs. 
Miscellaneous 

Total 

Collier:  Miscellaneous.. 

Columbia: 

Lake  City 

Miscellaneous 

Total 

Dade: 

Coral  Gables 

Hialeah 

Homestead 

Miami 

Miami  Beach 

Miscellaneous 

Total 

De  Soto: 

Arcadia 

M  iscellaneous 

Total 

Dixie:  Miscellaneous 

Duval: 

Jacksonville 

South  Jacksonville. 
Miscellaneous 

Total 

Escambia: 

Peusacola 

Miscellaneous 

Total 

Flagler:  Miscellaneous. 

Franklin: 

Apalachicola 

Carrabelle 

M  iscellaneous 

Total 

Gadsden: 

Quiney 

M  iscellaneous 

Total 


Number 
of  returns 


28 

270 

101 

35 

13 


447 


114 
5 


338 

46 

57 

4,410 

413 


5,332 


123 
14 


5,  731 
156 
53 


5,  910 


909 
46 


955 


20 


County  and  city 


151 


Gilchrist:  Miscellaneous.. 

Glades:  Miscellaneous 

Gulf:  Miscellaneous 

Hamilton: 

Jasper 

Miscellaneous 

Total 

Hardee: 

Wauehula 

Miscellaneous 

Total 

Hendry:  Miscellaneous... 

Hernando: 

Brooksville 

Miscellaneous 

Total 

Highlands: 

.\von  Park 

Sebring 

M  iscellaneous 

Total 

Hillsborough: 

Plant  City 

Port  Tampa  City 

Tampa 

West  Tampa 

Ybor  City 

M  iscellaneous 

Total 

Holmes: 

Bonifay 

Miscellaneous  _ 

Total 

Indian  River: 

Vero  Beach 

Miscellaneous 

Total 

Jackson: 

Marianna 

Miscellaneous 

Total 

Jefferson: 

Monticello 

Miscellaneous 

Total 

Lafayette:  Miscellaneous. 

Lake: 

Eustis 

Leesburg 

Mount  Dora 

M  iscellaneous 

Total 

Lee: 

Fort  Myers 

Miscellaneous .... 

Total 


Number 
of  returns 


STATISTICS  OF  INCOME 


195 


Table  11. — Individual    returns    by    Slates    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  toivnships,  calendar  year  1928 — Contd. 


FLORIDA— Continued 


County  and  city 


Leon: 

Tallahassee 

Miscellaneous. 


Total- 


Levy:  M  iscellaneous . . . 
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. 


Nassau: 

Fernandina... 
Miscellaneous. 


Total- 

Okaloosa:  Miscellaneous. 
Okeechobee: 


Number 
of  returns 


247 

5 


252 


243 
36 
53 
27 


359 


30 

2G4 


203 
4 


207 


54 

5 

Total       

59 

Orange: 

Orlando             

1,292 

62 

Winter  Park... 

184 

Miscellaneous         . 

107 

Total 

1,645 

Osceola: 

Kissimmee                      

71 

St.  Cloud                

17 

10 

Total 

98 

Palm  Beach: 

79 

Lake  Worth. 

105 

Palm  Beach    .        

323 

West  Palm  Beach 

1,071 

Miscellaneous 

101 

Total 

1,679 

County  and  city 


Pasco: 

Dade  City 

Miscellaneous. 

Total 


Pinellas: 

Clearwater 

Dunedin... 

St.  Petersburg-. 
Tarpon  Springs. 
Miscellaneous... 


Total. 


Polk: 

.4uburndale 

Bartow 

Fort  Meade 

Haines  City 

Lakeland 

Lake  Wales 

Mulberry 

Winter  Haven. 
Miscellaneous.. 


Total. 


Putnam: 

Crescent  City. 

Palatka 

Miscellaneous. 


Total - 


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 


196 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    hy    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

FLORIDA— Continued 


County  and  city 


Union:  Miscellaneous. 


Volusia: 

Daytona 

Deland 

New  Smyrna.. 
Miscellaneous- 


Total 

Wakulla:  Miscellaneous. 


Number 
of  returns 


733 
313 
104 
100 


1,250 


County  and  city 


Walton : 

De  Funiak  Springs. 
Miscellaneous 


Total. 


Washington: 

Chipley 

Miscellaneous. 

Total 

State  total. - 


GEORGIA 


Appling: 

Baxley 

Miscellaneous. 

Total 


Atkinson: 

Willacoochee.- 
Miscellaneous. 


Total. 


Bacon: 

Alma 

Miscellaneous. 


Total.. 

Baker:  Miscellaneous. 


Baldwin: 

Milledgeville.. 
Miscellaneous. 


Total 

Banks:  Miscellaneous. 

Barrow: 

Winder 

M  iscellaneous 


Total. 


Bartow: 

Ateo 

Carters  vUle... 
Miscellaneous. 


Total 

Ben  Hill:  Fitzgerald. 

Berrien: 

Nashville 

Miscellaneous 


Total. 


Bibb: 

Macon 

Miscellaneous. 


Total. 


Bleckley:  Cochran. 

Brantley:  Miscellaneous. 


35 


2 

126 
16 


144 
81 


2,021 
11 


2,032 


Brooks: 

Quitman. 

Miscellaneous. 


Total.. 

Bryan:  Miscellaneous. 

Bulloch: 

Statesboro 

M  iscellaneous 


Total. 


Burke: 

Waynesboro. - 
Miscellaneous. 

Total 


Butts: 

Jackson 

Miscellaneous. 

Total 


Calhoun: 

Arlington 

Miscellaneous. 


Total-. 

Camden:  Miscellaneous. 

Campbell: 

Fairburn 

Miscellaneous 


Total- 

Candler:  Miscellaneous. 

Carroll: 

Bowden... 

Carrollton 

Villa  Rica 

Miscellaneous 


Total. 


Catoosa:  Miscellaneous.. 
Charlton:  Miscellaneous. 

Chatham: 

Savannah 

Miscellaneous 


Total. 


STATISTICS  OF  INCOME 


197 


Table  11. — -Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

GE  O  RGI  A— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Chattahoochee:  Miscellaneous.-  . 

58 

De  Kalb: 

621 
24 

Chattooga: 

11 

13 

2 

Lithonia        _    - 

16 

Trion 

139 

Total 

800 

Total 

26 

Dodge: 

56 
10 

39 

Miscellaneous-- 

3 

Total 

42 

Total 

66 

Dooly: 

Unadilla    .    .      . 

Clarke" 

459 
6 

10 

Vienna         ...-. 

16 

Miscellaneous .         ... 

Miscellaneous 

9 

Total -- 

Total     

465 

35 

Dougherty: 

Clay:  Fort  Gaines 

5 

467 

22 
15 

Miscellaneous 

12 

Total     . 

479 

Douglas: 

Total 

37 

16 

28 

Miscellaneous 

2 

Total..   - 

Cobb: 

11 
226 

7 
55 

18 

Early: 

Blakely 

Marietta                   .           .   

32 

Miscellaneous . 

3 

Total   

Total          

299 

35 

Echols:  Miscellaneous 

Coffee: 

59 

8 

3 

Effingham:  Miscellaneous. 

Miscellaneous 

Elbert: 

Elberton 

Total     

67 

Colquitt: 

120 
17 

Miscellaneous.- -- 

8 

Moultrie 

Total     

Miscellaneous 

74 

Emanuel: 

Total     .  . 

137 

27 

Columbia:  Miscellaneous 

13 

14 

Total          --  

Cook: 

7 
4 

41 

Evans: 

Claxton          --  

Miscellaneous.-- 

11 

25 

Miscellaneous 

5 

Coweta: 

Grantville 

12 

174 

8 

Total     

30 

Fannin:  Miscellaneous 

Miscellaneous 

18 

3 

Total 

194 

Floyd: 

Lindale     

Crawford:  Miscellaneous 

2 

21 

413 

Crisp: 

116 
3 

Miscellaneous          .  . 

21 

Total 

Miscellaneous.- 

Total    

119 

Forsyth:  Miscellaneous 

Dade:  Miscellaneous 

4 

Franklin: 

Decatur: 

132 
23 

2 

Bainbridge 

Lavonia 

12 

INIiscellaneous-. 

Royston   

11 

Total     

Total 

155 

25 

198 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  192S — Contd. 


GEORGIA— Continued 


County  and  city 


Fulton: 

Atlanta _. 

Chattahooche. 
College  Park.. 

East  Point 

Hapeville 

Miscellaneous- 


Total 

Gilmer;  Miscellaneous  . 


Glynn: 

Brunswick 

Miscellaneous. 


Total- 


Gordon: 

Calhoun 

Miscellaneous. 

Total 


Grady: 

Cairo 

Miscellaneous. 

Total 


Greene: 

Greensboro 

Union  Point.. 
Miscellaneous. 

Total 


Gwinnett: 

Buford 

Lawrenceville. 
Miscellaneous. 

Total 


Habersham: 

Cornelia 

Miscellaneous. 

Total 


Hall: 

Gainesville 

New  Holland. 
Miscellaneous. 

Total 


Hancock: 

Sparta 

Miscellaneous. 


Total. 


Haralson: 

Tallapoosa 

Miscellaneous. 

Total 


Harris:  Miscellaneous. 

Hart:  Hartwell 

Heard:  Miscellaneous. 


Henry: 

McDonough.. 
Miscellaneous. 


Total. 


Number 
of  returns 


14, 160 
9 
134 
123 
48 
37 


294 

15 


34 


30 


39 


33 


38 


173 
4 


184 


27 


County  and  city 


Houston:  Miscellaneous. 

Irwin: 

Ocilla 

Miscellaneous 


Total. 


Jackson: 

Commerce 

Jefferson 

Miscellaneous. 

Total .- 


Jasper: 

Monticello 

Miscellaneous. 

Total 


JeS  Davis:  Hazelhurst. 

Jefferson: 

Louisville 

Wadley 

Wrens 

Miscellaneous 


Total. 


Jenkins: 

Millen 

Miscellaneous. 

Total 


Johnson: 

Wrights  ville.. 
Miscellaneous. 

Total 


Jones:  Miscellaneous. 

Lamar: 

Barnesville 

Miscellaneous 


Total. 


Lanier:  Miscellaneous. 

Laurens: 

Dublin.... 

M  iscellaneous 


Total. 


Lee:  Miscellaneous 

Liberty:  Miscellaneous. 
Lincoln:  Miscellaneous. 
I-ong:  Miscellaneous — 

Lowndes: 

Valdosta 

Miscellaneous 


Total. 


Lumpk'n:  Miscellaneous. 

McDufSe: 

Thomson 

Miscellaneous 


Total 

Mcintosh:  Miscellaneous. 


STATISTICS  OF  INCOME 


199 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

Q  E  O  R  QI  A— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Macon: 

18 
58 
6 

Pike:  Miscellaneous 

25 

Polk: 

Aragon - 

3 

Cedartown 

82 

Total .. 

Rockmart 

30 

Madison: 

6 

12 

Miscellaneous 

Total 

4 

158 

Pulaski: 

Hawkinsville 

Total -- 

18 

35 

Marion: 

Buena  Vista 

13 
2 

Miscellaneous... _  _ _ 

Total.. 

2 

37 

Putnam:  Eatonton 

15 

Total-- --- - 

Quitman:  Miscellaneous. .- 

1 

15 

Meriwether: 

Manchester 

31 

18 

Randolph: 

35 

13 

Total -.. 

49 

5 

Total- 

Miller:  Miscellaneous _ 

8 
3 

53 

Richmond: 

Augusta.-   

22 

25 
5 

52 

1,587 

Camilla 

Miscellaneous 

11 

Total- 

Miscellaneous.- 

1,598 

Rockdale: 

Total  

51 
3 

Monroe: 

Miscellaneous. 

2 

Forsyth 

Total.. - 

Miscellaneous 

54 

Schley:  Miscellaneous 

Total - 

12 

13 

Screven: 

Sylvania 

Montgomery:  Miscellaneous 

Morgan: 

24 
1 

14 

Madison - - 

14 

Total 

28 

Tet-il- — — . 

25 

10 

6 

Spalding: 

Griffin        -      

Muscogee: 

1,342 
1,349 

251 

Miscellaneous    . 

Total 

258 

Stephens: 

Toccoa.- 

Newton: 

Covington 

67 
10 
5 

35 

Porterdale 

Miscellaneous.  ..      .    

1 

Total 

36 

Total 

82 

Stewart: 

Richland.. 

Oconee:  Miscellaneous . 

2 

12 

7 

11 

Oglethorpe:  Miscellaneous 

Miscellaneous 

24 

1 

Total 

35 

Peach: 

76 
8 

Sumter: 

Americus 

Fort  Valley. 

Miscellaneous 

Total 

84 

Miscellaneous 

14 

Total 

Pickens:  Miscellaneous 

37 

209 

Talbot: 

Talbotton 

Pierce: 

Blackshear.. 

32 

26 

Miscellaneous 

Miscellaneous 

2 

Total.  _ 

Total.- 

39 

28 

200 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

GEORGIA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Taliaferro  ■  M  iscellaneous 

7 

Walton: 

45 

Tattnall: 

15 
10 

Social  Circle        

10 

Miscellaneous - 

Total 

25 

58 

Total -. 

Ware: 

Waycross 

Taylor"  Miscellaneous    

25 

Telfair: 

29 
11 

Miscellaneous.. - 

13 

Total 

Miscellaneous 

285 

Warren: 

Total     

40 

19 
9 

Terrell: 

69 
6 

Miscellaneous.  

Total.   

Miscellaneous 

28 

75 

Washington: 

Sandersville     . 

Total 

Thomas: 

8 

3 

264 

5 

46 

Boston 

Tennille 

22 

Meigs 

Miscellaneous 

10 

Total                     

78 

Wayne: 

Total 

280 

36 

Tift: 

85 
5 

Miscellaneous 

10 

Total.. 

Miscellaneous - 

46 

Total  

90 

Webster:  Miscellaneous 

Toombs: 

44 
15 

Wheeler:  Miscellaneous..  . 

2 

White:  Miscellaneous. 

10 

Whitfield: 

Dalton 

Total 

59 

155 

4 

2 

7 

Total... 

Treutlen :  Soperton 

159 

Wilcox: 

Abbeville 

Troup: 

15 

263 

116 

2 

9 

Rochelle 

Miscellaneous 

Miscellaneous ..- 

Total 

Total-. 

396 

21 

Wilkes: 

Washington    . 

Turner: 

17 
2 

50 

Miscellaneous.- 

Miscellaneous ..  .. 

5 

Total- 

Total. 

19 

55 

Wilkinson: 

Twiggs:  Miscellaneous ....    

12 

10 

Thomaston. 

86 
6 

Miscellaneous 

10 

Total. 

Miscellaneous... 

92 

Worth: 

Sylvester 

Total 

Walker: 

38 
24 
26 

25 

La  Fayette 

Miscellaneous 

7 

Total. 

Miscellaneous 

32 

State  total 

Total 

88 

32, 921 

STATISTICS  OF  INCOME 


201 


Table  11. — Individual    returns    by    Slates    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

HAWAII 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Hawaii: 

411 
410 

Kauai:  Miscellaneous 

391 

Hilo 

Maui: 

Wailuku 



Miscellaneous 

166 

Total.. 

821 

Miscellaneous 

344 

Total 

Honolulu: 

5,726 
599 

510 

State  total  

8,047 

Total                        

6,325 

IDAHO 


Ada: 

Boise 

Meridian 

Miscellaneous 

Total 

Adams:  Miscellaneous. 

Bannocli:: 

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: 

Idaho  Falls 

Miscellaneous 

Total - 

Boundary: 

Bonners  Ferry 

Miscellaneous 

Total 


1,277 
24 
20 


1,321 
18 


962 
60 


1,022 


116 

2 

25 

38 


181 


220 

469 


Butte:  Miscellaneous.. 
Camas:  Miscellaneous. 

Canyon: 

Caldwell-- 

Nampa 

Miscellaneous 


Total - 


Caribou:  Miscellaneous- 

Cassia: 

Burley 

Oakley -. 

Miscellaneous 


Total - 


Clark:  Miscellaneous 

Clearwater:  Miscellaneous. 
Custer:  Miscellaneous 


Elmore: 

Glenns  Ferry 

Mountain  Home. 
Miscellaneous 


Total - 


Franklin: 

Preston 

Miscellaneous. 

Total- 


Fremont: 

Ashton 

St.  Anthony.. 
Miscellaneous. 

Total. 


Gem: 

Emmett 

Miscellaneous- 
Total 


Gooding: 

Gooding 

Miscellaneous. 

Total 


Idaho: 

Grangeville 

Miscellaneous. 

Total 


202 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of    returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


IDAHO— Continued 


County  and  city 


Number 
of  returns 


Jefferson: 

Rigby 

Miscellaneous 

Total 

Jerome: 

Jerome 

Miscellaneous 

Total , 

Kootenai: 

Coeur  d'Alene — 
Miscellaneous 

Total 

Latah: 

Moscow 

Potlatch 

Miscellaneous 

Total 

Lemhi: 

Salmon 

Miscellaneous 

Total 

Lewis:  Miscellaneous 

Lincoln- 
Shoshone 

M  iscellaneous 

Total 

Madison: 

Rexburg 

Miscellaneous 

Total 

Minidoka: 

Rupert 

Miscellaneous 

Total-. 


267 
144 


196 
81 
147 


424 


86 
104 


92 


108 


County  and  city 


Number 
of  returns 


Nez  Perce: 

Lewiston 

Miscellaneous. 

Total 

Oneida:  Malad  City 

Owyhee:  Miscellaneous 

Payette: 

Payette 

Miscellaneous 

Total.- 

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--- 

Miscellaneous  for  State:  Residents  of 
other  States 

State  total 


ILLINOIS 


Adams: 

Clayton 

Quincy 

Miscellaneous. 

Total -. 

Alexander: 

Cairo 

Miscellaneous. 

Total 

Bond: 

Greenville 

Miscellaneous. 

Total 

Boone: 

Belvedere 

Miscellaneous. 

Total 


13 
1.337 

74 


1.424 


474 
28 


106 


183 
25 


Brown: 

Mount  Sterling 

M  iscellaneous 

Total 

Bureau: 

Cherry.. 

Depue 

Ladd 

Princeton 

Spring  Valley 

M  iscellaneous 

Total-- 

Calhoun:  Miscellaneous 

Carroll: 

Lanark 

Mount  Carroll 

Savanna- 

M  iscellaneous 

Total-- 


STATISTICS  OF  INCOME 


203 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


ILLINOIS— Continued 


County  and  city 


Cass: 

Ashland... 

Beardstown 

Virginia 

Miscellaneous 

Total--. 

Champaign: 

Champaign 

Rantoul— 

Urbana 

Miscellaneous 

Total 

Christian: 

Assumption- 

Kincaid 

Morrisonville 

Pana 

Stonington 

Taylorville 

Miscellaneous 

Total-- 

Clark: 

Casey 

Marshall... 

Martinsville 

Miscellaneous 

Total -. 

Clay: 

Flora 

Miscellaneous 

Total 

Clinton: 

Beckeraeyer 

Breese 

Carlyle 

New  Baden 

Trenton 

Miscellaneous 

Total 

Coles: 

Charleston 

Mattoon - 

Oakland 

Miscellaneous 

Total 

Cook: 

Argo 

-Arlington  Heights 

Harrington 

Bellewood 

Berwyn 

Blue  Island 

Brookfield 

Calumet  City 

Chicago - 

Chicago  Heights 

Cicero 

Des  Plaines 

Dolton-.- - 

Elmwood  Park 

Evanston 

Forest  Park 

Olencoe 

Gross  Point --. 

Harvey 

Homewood 

Kenilworth 

107095—30 14 


Number 
of  returns 


44 

232 

71 

35 


382 


1,048 
104 
399 
237 


1,788 


29 
31 
30 

140 
25 

257 
51 


563 


159 

553 

18 

23 


753 


240. 
1, 

3, 


County  and  city 


Cook— Continued. 

La  Grange 

Lansing 

Lemont 

Lyons 

Maywood -. 

Melrose  Park 

Morton  Grove 

Mount  Greenwood 

Xiles 

Oak  Park-- - 

Palatine -. 

Park  Ridge 

Phoenix 

Riverdale 

River  Forest- 

Riverside 

South  Holland 

Specialville --. 

Steger.    (See  Will  County.) 

Summit 

Western  Springs 

Wilmette 

Winnetka 

Miscellaneous -.. 

Total 

Crawford: 

Oblong 

Palestine -. 

Robinson.. 

Miscellaneous 

Total 

Cumberland: 

Greenup 

Neoga - 

Miscellaneous 

Total 

De  Kalb: 

De  Kalb. 

Genoa ..- 

Sandwich.- 

Sycamore'-- - -. 

Miscellaneous.- - 

Total -- 

De  Witt: 

Clinton -- 

Farmer  City 

Miscellaneous- --- 

Total 

Douglas: 

Areola 

Newman 

Tuscola -- 

Villa  Grove 

Miscellaneous 

Total 

Du  Page: 

Downers  Grove 

Elmhurst- 

Glen  Ellyn 

Hinsdale 

Lombard 

Naperville 

West  Chicago -- 

Wheaton 

Miscellaneous 

Total — 


Number 
of  returns 


3,944 
101 
174 
144 
1,774 
309 
148 
1 

19 

9,853 

137 

1,283 

3 

99 

1, 3.58 

970 

100 

1 

79 

340 

2,322 

1,905 

2,343 


288,717 


52 

32 

202 

23 


309 


48 


338 
25 
95 

192 
84 


260 
74 
44 


378 


270 


613 
,097 
823 
924 
335 
347 
205 
802 
674 


5,820 


204 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

ILLINOIS— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Edgar: 

Chrisman.. 

40 
315 
90 

Grundy: 

Coal  City 

38 

Paris..- 

190 

M  iscellancous 

South  Wilmington 

5 

86 

Total 

445 

Total 

319 

20 
13 

Hamilton: 

McLeansboro 

Albion 

Miscellaneous 

28 

2 

Total 

33 

Total 

30 

Effingham: 

26 
104 
20 

Hancock: 

Augusta. 

Altamont - 

Effingham _. 

13 

Miscellaneous 

Carthage 

107 

Dallas  City 

20 

44 

Total. - -. 

150 

36 
39 

Fayette: 

6 
75 
3? 

Warsaw 

St.  Elmo 

Miscellaneous 

60 

Total - 

Miscellaneous 

319 

Hardin: 

Total - -. 

113 

6 
20 

Ford: 

85 
101 
115 

Rosielare - 

Gibson  City 

Miscellaneous 

3 

Paxton 

Total 

Miscellaneous.. 

29 

Henderson:  Miscellaneous 

Total 

301 

62 

Henry: 

Cambridge 

Franklin: 

179 
4 
24 
12 
19 
14 

204 
60 
51 

50 

Buckner 

Galva 

114 

Christopher 

Geneseo 

132 

Orient 

Kewanee 

499 

Rovalton 

Miscellaneous 

97 

Total 

West  Frankfort 

892 

Iroquois: 

Miscellaneous 

43 

Total. 

567 

Milford 

49 

53 

Fulton: 

25 
255 
16 
34 
37 
3 

10 
71 

Sheldon 

34 

Astoria 

Watseka 

140 

Canton 

Miscellaneous.-- 

156 

Cuba 

Total 

Farmington 

475 

Jackson: 

Carbondale 

St.  David       

Vermont 

Murphysboro - 

Miscellaneous -- 

78 

451 

Total — 

Total 

456 

Gallatin: 

Equality 

4 
3 

7 
21 

35 

Jasper: 

Newton      -    . 

38 

7 

Total 

45 

Jefferson: 

Mount  Vernon 

Total.- 

194 

Greene: 

100 
18 
68 
61 
28 

Miscellaneous 

11 

Total 

Carrollton 

Greenfield 

Jersey: 

Jersey  ville 

Roodhouse 

White  Hall.. 

142 

Miscellaneous.. 

Miscellaneous  .. .. 

16 

Total 

Total 

265 

158 

STATISTICS  OF  INCOME 


205 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  toionships,  calendar  year  1928 — Contd. 

ILLINOIS— Continued 


County  and  city 


Jo  Daviess: 

East  Dubuque. 

Galena.- 

Stockton 

Warren 

JMiscellaneous.. 


Total 

Johnson:  Miscellaneous. 


Kane: 

Aurora--- 

Batavia 

Carpentersvillc- 

Dundee — 

East  Dundee 

Elgin 

Geneva 

St.  Charles 

West  Dundee. - 
JVIiscellaneous... 


Total - 


Kankakee: 

Bradley 

Kankakee 

Manteno 

Momence 

St.  Anne 

Miscellaneous- 
Total 


Kendall: 

Piano 

Miscellaneous. 

Total 


Knox : 

-\bingdon 

Galesburg 

Knoxville 

Miscellaneous. 

Total 


Lake: 

Barrington.    (See  Cook  County.) 

Highland  Park 

Highwood-- 

Lake  Forest - 

Liberty  ville 

North  Chicago - -- 

Ravinia 

Waukegan - 

Zion 

Miscellaneous 


Total. 


La  Salle: 

EarlvUle 

La  Salle— 

Marseilles 

Mendota 

Oglesby 

Ottawa 

Peru 

Seneca- -. 

Streator 

Utica 

Miscellaneous- 

Total 


Number 
of  returns 


23 
136 
41 

17 
41 


258 


32 


2,641 

318 

16 

141 

2 

1,769 

342 

266 

5 

148 


5,648 


40 
819 
22 
91 
31 
61 


1,061 


62 

1,157 

31 

78 


1,328 


1,358 
93 
792 
239 
216 
135 

1,794 
137 
763 


5,527 


31 
551 

92 
195 

49 
719 
318 

22 
503 

30 
128 


2,638 


County  and  city 


Lawrence: 

Bridgeport 

Lawrenceville.. 
St.  Francisville. 
Sumner 

Total 

Lee: 

Amboy 

Dixon 

Miscellaneous.. 

Total 

Livingston: 

Chatsworth 

Dwight 

Fairbury 

Odell -.- 

Pontiac 

Miscellaneous.. 

Total 

Logan: 

Atlanta 

Lincoln..- 

Mount  Pulaski 
Miscellaneous- 
Total 

McDonough: 

Blandinsville... 

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 


206 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

ILLINOIS— Continued 


County  and  city 


Madison: 

Alton... 

Collinsville 

East  Alton 

Edwardsville.. 
Glen  Carbon.. 
Granite  City.. 

Highland 

Livingston 

Madison 

Troy 

Venice. 

Wood  River... 

Worden 

Miscellaneous. 

Total 


Marion: 

Centralia 

Odin 

Salem 

Sandoval 

Miscellaneous. 


Total.. 

Marshall: 

Henry 

Lacon 

Toluci 

Wenona 

Miscellaneous. 


Total 

Mason: 

Havana 

Mason  City... 
Miscellaneous. 


Total 

Massac: 

Brookport 

Metropolis 

Miscellaneous. 


Total 

Menard: 

-Athens 

Petersburg 

Miscellaneous. 


Total. 


Mercer: 

Aledo 

Keithsburg 

Miscellaneous. 


Number 
of  returns 


1,402 
238 

72 
331 

11 
745 
120 

17 
143 

19 

37 

243 

2 

117 


3,497 


412 
20 

77 
17 
27 


553 


209 


218 


154 


111 

12 


Total 

211 

Monroe: 

(^olumbia      ..           .            

61 

Waterloo.  

65 

Miscellaneous 

12 

Total 

138 

Montgomery: 

Hillsboro 

155 

Litchfield 

139 

Xokomis ....     .  .    .     

46 

Panima 

9 

Tavlor  Springs 

5 

Witt 

13 

23 

Total 

390 

County  and  city 


Morgan: 

Jacksonville... 
Waverly 

Miscellaneous. 

Total 


Moultrie: 

Lovington 

Sullivan- 

Miscellaneous. 


Total. 


Ogle: 


Mount  Morris. 

Oregon 

Polo 

Roehelle 

Miscellaneous.. 


Total. 


Peoria: 

Averyville 

Bartonville 

Chillicothe 

Elmvi'ood 

Peoria 

Peoria  Heights. 

Prince  ville 

Miscellaneous.. 


Total. 


Perry: 

Duquoin 

Pinckneyville. 

Tamaroa 

Miscellaneous. 

Total 


Piatt: 

Bement. 

Cerro  Gordo.. 

Monticello 

Miscellaneous. 


Total. 


Pike: 


Barry 

Qriggsville 

Pittsfield 

Miscellaneous. 


Total.. 

208 

Pope: 

14 

Miscellaneous 

Total 

16 

Pulaska: 

63 

Mound  City 

40 

Miscellaneous  ..           .    . 

36 

Total .- 

139 

Putnam: 

Granville                                         .  - 

28 

Miscellaneous               . 

14 

Tntnl                                                  

42 

STATISTICS  OF  INCOME 


207 


Table  11. — Individual    returns    by    Slates    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

ILLINOIS— Continued 


County  and  city 


Randolph: 

Chester 

Coulterville 

Percy 

Red  Bud. -... 

Sparta 

Tilden 

Miscellaneous 

Total 

Richland: 

Olney 

Miscellaneous 

Total 

Rock  Island: 

East  Moline 

Moline 

Rock  Island 

Silvis 

Miscellaneous 

Total 

St.  Clair: 

Belleville 

Dupo 

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 

Miscellaneous. 

Total 

Schuyler: 

Rushville 

Miscellaneous 

Total... 

Scott: 

Bluffs 

Winchester 

Miscellaneous 

Total 

Shelby: 

Moweaqua... 

Shelbyville 


Number 
of  returns 


283 


111 
3 


224 
1,425 
1,234 


1,027 
62 

2,531 
20 
53 
3 
38 
39 
59 
48 
92 
50 


4,028 


11 

53 

253 

14 


331 


43 

9 

41 

41 

12 

3,203 

2 

158 


3,509 


County  and  city 


Shelby— Continued 

Windsor 

Miscellaneous.. 

Total.. 

Stark: 

Toulon 

Wyoming 

Miscellaneous.. 

Total- 

Stephenson: 

Freeport 

Lena 

Miscellaneous.. 

Total 

Tazewell: 

Delavan 

East  Peoria 

Morton 

Pekin 

Washington 

Miscellaneous.. 

Total .- 

Union: 

Anna.-r-_-..-;".. 

Jonesboro 

Miscellaneous.. 

Total 

Vermilion: 

DanvUle 

Georgetown 

Iloopeston 

Rossville 

Westville 

Miscellaneous.. 

Total 

Wabash : 

Mount  Carmel. 
Miscellaneous.. 

Total 

Warren: 

Monmouth 

Miscellaneous. - 

Total. .- 

Washington: 

Nashville 

Miscellaneous.. 

Total 

Wayne: 

Fairfield. 

Miscellaneous.. 

Total.- 

White: 

Carmi 

Grayville 

Norris  City 

Miscellaneous.. 

Total- 


Number 
of  returns 


208 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

ILLINOIS— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns- 

Whiteside: 

Fulton 

57 
80 
49 
49 
413 
35 

Williamson— Continued. 

Marion 

213 

Morrison      ..  

]\Iiscellaneous  ..      .. ..  . 

20 

Total 

Rock  Falls.. 

530' 

Winnebago :_ 

Miscellaneous 

25 

Total- .-- 

083 

Rockford 

4,366 

South  Beloit 

8 

Will: 

18 

3,105 

204 

45 

58 

38 

75 

209 

Miscellaneous 

84 

Braidwood... 

Total 

Joilet 

Lockport 

Woodford: 

El  Paso 

Peotone 

Plainfield 

Eureka.   

Minonk  . 

Roanoke.- 

62' 

3,752 

Miscellaneous 

104 

Total                       .    .- 

Williamson: 

40 
2 

178 

8 

69 

392 

Miscellaneous  for   State:  Residents   of 
other  States 

Creal  Springs 

Herrin 

268 

Hurst 

State  total .  - -  . .  - 

Johnston  City       .. _ 

373,  621 

INDIANA 


Adams: 

Berne 

Decatur 

Miscellaneous 

Total 

Allen: 

Fort  Wayne 

New  Haven 

Miscellaneous 

TotaL. 

Bartholomew: 

Columbus 

Hope 

Miscellaneous 

Total- 

Benton: 

Fowler 

Miscellaneous 

Total 

Blackford : 

Hartford  City 

Montpelier 

Total-- -.. 

Boone: 

Lebanon 

Thorntown 

Miscellaneous 

Total-- 

Brown:  Miscellaneous 

Carroll: 

Delphi 

Flora..-'. 

M  iscellaneous 

Total 


232 


4,916 
51 
65 


5,032 


372 
9 
12 

393 


109 
168 


117 
29 
36 


182 
3 


Cass: 

Logansport- 

Miscellaneous 

Total- 

Clark: 

Jeflersonville.. 

M  iscellaneous 

Total 

Clay: 

Brazil 

Clay  City 

Harmony 

Miscellaneous 

Total 

Clinton: 

Frankfort 

Miscellaneous 

Total 

Crawford:  Miscellaneous 

Daviess: 

Washington 

Miscellaneous 

Total -... 

Dearborn : 

Aurora - 

Lawrenceburg 

M  iscellaneous 

Total 

Decatur: 

Qreensburg 

St.  PauL- - 

M  iscellaneous- 

Total 


547 
23 


276 
59 


335 


237 

15 

6 

44 


302 


316 
36 


352 
32 


250 
30 


106 

129 

7 


160 
16 
17 


193 


STATISTICS  OF  INCOME 


209 


Table  11. — Individual   returns    by    States   and    Territories — Number   of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


INDIANA— Continued 


County  and  city 


De  Kalb: 

Auburn 

Butler 

Garrett 

Waterloo 

Miscellaneous. 

Total 

Delaware: 

Albany 

Eaton 

Muncie 

Miscellaneous. 

Total 

Dubois: 

Huntingburg.. 

Jasper 

Miscellaneous. 

Total 

Elkhart: 

Elkhart 

Goshen 

Nappanee 

Miscellaneous. 

Total 

Fayette: 

Connersville.. 
Miscellaneous. 

Total 

Floyd: 

New  Albany.. 
Miscellaneous. 

Total 

Fountain: 

Attica 

Covington 

Veedersburg-. 
Miscellaneous. 

Total- 

Franklin: 

Brookville 

Miscellaneous. 

Total 

Fulton: 

Rochester 

Miscellaneous 

Total 

Gibson: 

Fort  Branch.. 
Oakland  City. 

Owensville 

Princeton 

Miscellaneous 

Total 

Grant: 

Fairmount 

Gas  City 

Jonesboro 


Number 
of  returns 


146 
40 

159 
15 
6 


13 
15 

1,254 
37 


1,319 


83 

100 

12 


195 


1,255 

339 

99 

70 


1,763 


443 


451 


741 
3 


184 


119 
31 

16 

18 


23 
67 
7 
189 
37 


County  and  city 


Grant— Continued. 

Marion 

National  Military  Home 

Upland-- , 

Miscellaneous 

Total 

Greene: 

Bloomfield 

Jasonville-- - 

Linton,-- - 

Worthington 

M  iscellaneous - 

Total.. - -. 

Hamilton: 

Arcadia 

Noblesville 

Sheridan- - 

Miscellaneous.. 

Total. - 

Hancock: 

Foitville , 

Greenfield , 

Shirley 

Miscellaneous 

Total 

Harrison: 

Corydon-- 

M  iscellaneous - 

Total 

Hendricks: 

Brownsburg 

Danville 

Plainfleld 

M  iscellaneous 

Total - 

Henry: 

Knightstown 

Middletown.. 

Newcastle 

Miscellaneous 

Total- 

Howard: 

Green  town- -. 

Kokomo 

M  iscellaneous 

Total 

Huntington: 

Andrews 

Huntington-. 

Warren 

Miscellaneous 

Total - 

Jackson: 

Brownstown 

CrothersviUe 

Seymour 

Miscellaneous -. 

Total 


210 


STATISTICS  OF  INCOME 


Tablv^  n.-Individaal    returns    by    States    and    Territories-Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  Wiiii—^onia. 


INDIANA— Continued 


County  and  city 


Jasper: 

Remington 

Rensselaer 

Miscellaneous. 


Number 
of  returns 


Total. 


Jay: 


Dunkirk 

Po.tland 

Redkey 

Miscellaneous. 


Total - 


Jefferson: 

Madison 

Miscellaneous. 


Total. 


Jennings: 

North  Vernon. 
Miscellaneous. 

Total.. 


20 
100 
21 


58 
102 


144 
15 


159 


Johnson: 

Edinb)u-g 

Franklin 

Greenwood 

Miscellaneous. 


Total. 


Knox: 

Bicknell 

Bruceville 

Vincennes 

Mjscellaneous. 

Total 


Kosciusko: 

Pierceton 

Syracuse 

Warsaw 

Miscellaneous. 

Total 


43 

160 

51 

12 


266 


83 

3 

494 

46 


34 

171 


Lagrange: 

Lagrange 

Miscellaneous. 


Total. 


Lake: 

Crown  Point.. 
East  Chicago.. 

Gary... 

Hammond 

Hobart 

Lowell 

Whiting 

■     Miscellaneous. 

Total 


298 


97 


La  Porte: 

I>a  Porte 

Michigan  City. 
Miscellaneous.. 


Total. 


207 
2,515 
5. 360 
2,721 

200 

51 

1,199 

173 


12. 426 


781 

846 

62 


County  and  city 


Number 
of  returns 


Madison: 

Alexandria 

Anderson 

Elwood 

Lapel 

Pendleton 

Summitville.. 
Miscellaneous. 

Total 


Marion: 

Beech  Grove.. 
Indianapolis.. 
Miscellaneous. 


Total - 


Marshall: 

Argos 

Bourbon 

Bremen 

Culver 

Plymouth 

Miscellaneous. 

Total 


Martin: 

Loogootee. 
Shoals 


Total. 


Miami: 

Converse 

Peru 

Miscellaneous. 

Total 


Monroe: 

Bloomington.. 
Miscellaneous. 


Total. 


Montgomery: 

Crawfordsville. 

Laloga... 

Miscellaneous.. 


Total. 


Morgan: 

Martinsville... 
Mooresville... 
Miscellaneous. 


Total. 


Newton: 

Goodland 

Kentland 

Morocco 

Miscellaneous. 


64 

1,200 

237 

6 
29 
13 
17 


1,566 


27 

17,825 
218 


18, 070 


23 
45 
57 
119 
158 
15 


417 


14 

432 

22 


468 


712 
45 


327 
27 
44 


Total. 


Lawrence: 

Bedford.. 

Mitchell 

Miscellaneous. 

Total 


494 
60 
22 


576 


Noble: 

Albion 

Kendallville... 

Ligonier 

Miscellaneous. 


Total. 


Ohio:  Rising  Sun. 


398 


116 
30 
22 

168 


18 
34 
25 
25 

102 


28 

180 

79 

34 


321 


STATISTICS  OF  INCOME 


211 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

INDIANA— Continued 


County  and  city 


Orange: 

French  Lick... 

Orleans 

Paoli 

Miscellaneous.. 

Total 

Owen: 

Spencer 

Miscellaneous.. 

Total 

Parke: 

Mecca 

Montezuma 

Rockville 

Miscellaneous.. 

Total 

Perry: 

Cannelton 

Tell  City 

Miscellaneous.. 

Total 

Pike: 

Petersburg 

Winslow 

Miscellaneous.. 

Total 

Porter: 

Chesterton 

Valparaiso 

Aliscellaneous.. 

Total 

Posey: 

Mount  Vernon. 
Xew  Harmony. 

Wadesville 

Miscellaneous.. 

Total 

Pulaski: 

Winamac 

Miscellaneous.. 

Total.. 

Putnam: 

Greencastle 

Miscellaneous.. 

Total 

Randolph: 

Ridgeville 

Union  City 

Winchester 

Miscellaneous.. 

Total 

Ripley: 

Bate.sville 

Osgood 

Miscellaneous.. 

Total 


Number 
of  returns 


163 


74 


82 


107 


91 


148 

382 

59 


589 


112 


222 
27 


13 
97 
113 
30 


253 


100 
11 
40 


County  and  city 


Rush: 

Rushville 

Miscellaneous 

Total 

St.  Joseph: 

Mishawaka... 
Notre  Dame . . 
South  Bend... 

Walkerton 

Miscellaneous 

Total 

Scott: 

Scottsburg 

Miscellaneous 

Total. 

Shelby: 

Shelbyville.... 
Miscellaneous 

Total 

Spencer: 

Rockport 

Miscellaneous 

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 

Miscellaneous. 

Total 

Tipton: 

Tipton. 

Miscellaneous. 

Total 

Union: 

Liberty 

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  1928 — Contd. 

INDIANA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Vanrierburg: 

2,813 
2 

8 

Washington: 

Salem 

46 

Howell                                           

Miscellaneous 

10 

Total 

56 

2,823 

Wayne: 

Cambridge  City.-                 . 

183 
6 

74 

81 

Hagerstown 

56 

Richmond 

1,087 

Miscellaneous 

64 

Total-          -. 

Total 

203 

1,288 

Wells: 

Bluflton  -                 

Vigo: 

2,297 
39 
29 

Miscellaneous    .  . 

Total  - 

2,365 

175 

Total - 

White: 

Wabash: 

North  Manchester 

72 

233 

27 

34 

Wabash 

Monticello - 

63 

Miscellaneous 

46 

Total--  

Total     - - 

332 

143 

Whitley: 

Columbia  City-.- 

Warren: 

Williamsport 

31 
32 

Miscellaneous 

South  Whitley 

30 

Total-   

63 

Miscellaneous 

19 

Total-   

"V\  arrick: 

109 
19 
10 

143 

Miscellaneous  for   State:   Residents  of 
other  States 

Newburg 

Miscellaneous 

796 

State  total 

Total 

138 

75,  376 

IOWA 


Adair: 

Adair 

30 
40 
39 

Benton: 

Belle  Plaine- - 

46 

Greenfield-   

Vinton 

65 

Miscellaneous  ..    . 

Miscellaneous-- 

Total - 

Blackhawk: 

Cedar  Falls- - 

as 

Total 

109 

179 

Adams: 

Corning 

57 
9 

159 

Miscellaneous 

I.aPorte  City .- 

23 

1  493 

Total - 

66 

33 

Total 

Boone: 

Boone 

Madrid 

Allamakee: 
Lansing 

24 
50 

47  ! 

7 

1 

1,708 

Postville 

Waukon 

337 

M  iscellaneous 

29 

26 

Total-   

128 

Miscellaneous - 

Total - -. 

Bremer: 

Sumner 

Waverly 

Miscellaneous 

Total — 

Buchanan: 

17 

Appanoose: 
Centerville 

152 
1 
8 
5 
14 

409 

Cincinnati 

Moulton 

37 

Mystic 

107 

Miscellaneous 

55 

Total 

180 

199 

Audubon: 

Audubon.-- 

59 
49 

116 

Miscellaneous 

30 

f 

Total - 

Total 

108 

146 

STATISTICS  OF  INCOME 


Table  11. — Individual   returns    by   States    and    Territories — Number    of   re 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd 

IOWA— Continued 


213 

returns 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Buena  Vista: 

Alta.- 

30 

12 

142 

55 

Clayton: 
Elkader 

42 

Sioux  Rapids 

Guttenberg 

14 

Storm  Lake. 

McGregor 

25 

Miscellaneous... 

Marquette 

16 

Monona 

Strawberry  Point 

16 
20 

Total 

239 

64 

Butler: 

Clarksville.. 

17 
25 
20 
45 

Total 

197 

Clinton: 

Clinton..  . 

Parkersburg- 

Miscellaneous 

909 

Dewitt 

82 

Total 

107 

Miscellaneous 

82 

Total 

Calhoun: 

40 
42 
65 
64 

1,073 

Crawford: 

Denison 

Manson ._ 

97 

Miscellaneous 

Manilla 

23 

128 

Total 

211 

Total 

248 

Carroll: 

Carroll 

175 
24 
47 

107 

Dallas: 

Adel 

Coon  Rapids 

47 

Manning 

Perr  V 

146 

Woodward. 

8 

146 

Total 

353 

Total 

347 

Cass: 

Anita     

H 
175 
30 
36 

Davis: 

Bloomfield. 

44 

Griswold 

Miscellaneous 

7 

Miscellaneous 

Total 

51 

Total 

255 

Decatur: 

Lamoni                     .      

Cedar: 

41 
102 

9 

Tipton 

Leon 

22 

Miscellaneous 

Miscellaneous.. 

Total 

19 

Total 

143 

50 

!  Delaware: 

Manchester 

Miscellaneous.. 

Cerro  Gordo: 

Clear  Lake... 

73 

723 

32 

73 

30 

Total... 

Des  Moines: 

1          Burlington 

Miscellaneous... 

Total 

Dickinson: 

103 

828 

Cherokee                  ..                

174 
34 
69 

978 
24 

Miscellaneous... 

1,002 

Total. 

277 

29 

Chickasaw: 

11 
53 
17 

Miscellaneous.. 

Total - 

44 

Nashua      ..  .      

New  Hampton 

73 

Miscellaneous 

Dubuque: 

Cascade 

Total 

81 

24 

1,593 

Clarke: 
i  Osceola 

34 
12 

Dyersville 

36 
40 

Total  

46 

1,693 

Total         

Emmet: 

Estherville.. 

Clay: 

170 

78 

112 

Miscellaneous 

23 

Total 

Total 

248 

135 

214 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

IOWA— Continued 


County  and  city 


Fayette: 

Fayette 

Oelwein... 

West  Union 

Miscellaneous-- 

Total- 

Flovd: 

Charles  City... 
Nora  Springs.-. 

Rockford 

Miscellaneous.. 

Total 

Franklin: 

Hampton 

Sheffield 

Miscellaneous.. 

Total 

Fremont: 

Hamburg 

Sidney 

Tabor 

Miscellaneous.- 

Total 

Greene: 

Grand  Junction 

Jefferson 

Miscellaneous-- 

Total- -. 

Grundy: 

Grundy  Center. 

Reinbeck 

Miscellaneous.- 

Total 

Guthrie: 

Guthrie  Center. 

Panora 

Stuart 

Miscellaneous.- 

Total- 

Hamilton: 

Jewell 

Webster  City-. 
Miscellaneous-. 

Total 

Hancock: 

Britt- 

Garner.- -. 

Miscellaneous-- 

Total 

Hardin: 

Ackley 

Eldora -.. 

Iowa  Falls 

Miscellaneous... 

Total 


Number 
of  returns 


County  and  city 


262 


163 


147 


19 
143 
63 


225 


56 
83 
102 
57 


298 


Number 
of  returns 


Harrison: 

Dunlap 

Logan 

Missouri  Valley. 

Woodbine 

Miscellaneous.-- 


Total- 


Henry: 

Mount  Pleasant - 

92 

New  London - - 

13 

Winfleld  --  -.              -    . 

21 

Miscellaneous -  -  - 

39' 

Total- 

165 

Howard: 

Cresco - 

70- 

Miscellaneous 

14 

Total 

84 

Humboldt: 

Humboldt 

7a 

Miscellaneous 

53 

Total 

12a 

Ida: 

Holstein-- - 

63 

Ida  Grove     --        

102 

Miscellaneous    .. 

59 

Total 

224 

Iowa: 

Marengo 

37 

Williamsburg 

33 

Miscellaneous 

30 

Total 

100 

Jackson: 

Bellevue 

30 

Maquoketa 

94 

Miscellaneous 

37 

Total- 

161 

Jasper: 

Colfax--. -- 

33 

Monroe --- 

22 

Newton-- 

412 

Miscellaneous 

84 

Total-.- - 

551 

Jefferson: 

Fairfield 

202 

Miscellaneous 

10 

Total-   

212 

Johnson: 

Iowa  City 

545 

Miscellaneous 

32 

Total 

577 

Jones: 

.\namosa 

43 

Monticello 

72 

Miscellaneous 

27 

Total-. 

142 

STATISTICS  OF  INCOME 


215 


Table  11. — Individual   returns    by   States    and    Territories — Number    of  returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

IOWA— Continued 


County  and  city 


Keokuk: 

Keota... 

Sigourney 

What  Cheer. - 
Miscellaneous. 

Total 


Kossuth: 

Algona 

Miscellaneous. 


Total. 


Lee: 


Fort  Madison. 

Keokuk 

Miscellaneous. 

Total 


Linn: 

Cedar  Rapids.. 

Marion 

Mount  Vernon. 
Miscellaneous. - 


Total. 


Louisa: 

Columbus  Junction. 

Wapello 

Miscellaneous 


Total. 


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 


Number 
of  returns 


126 


119 

117 


236 


376 

489 

27 


892 


2,005 
60 
37 
69 


2,171 


116 
16 


132 


15V 


82 


13 

254 

28 


35 


240 


550 
45 

71 


666 


County  and  city 


Mills: 

Glenwood 

Malvern. 

Aliscellaneous... 

Total. 

Mitchell: 

Osage 

Riceville 

Miscellaneous... 

Total.. 

Monona: 

Mapleton 

Onawa. 

Miscellaneous.. - 

Total-. 

Monroe: 

Albia 

Hiteman 

Hocking 

Lovilia... 

Miscellaneous... 

Total.. 

Montgomery:  ■ 

Red  Oak 

Villisca 

Miscellaneous... 

Total. 

Muscatine: 

Muscatine 

West  Liberty 

Wilton  Junction 
Miscellaneous... 

Total.. 

O'Brien: 

Hartley 

Paullina 

Primghar 

Sanborn... 

Sheldon 

Miscellaneous... 

Total.- 

Osceola: 

Sibley 

Miscellaneous.. - 

Total- 

Page: 

Clarinda 

Shenandoah 

Miscellaneous... 

Total 

Palo  Alto: 

Emmetsburg 

West  Bend 

Miscellaneous... 

Total. 


216 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

IOWA— Continued 


County  and  city 


Xumber  ! 
of  returns 


County  and  city 


Number 
of  returns 


Plymouth: 

Akron 

Kingsley 

Le  Mars 

Remsen 

?kIiseellaneous. 


39 
35 
181 
64 
45 


Total. 


364 


Pocahontas: 

Fonda 

Pocahontas — 

Rolfe 

Miscellaneous- 


Total - 


Polk: 

Des  Moines 

Valley  Junction. 
Miscellaneous... 


.722 
113 
72 


Total.. 5,907 


Pottawattamie: 

Avoca 

Council  Blufifs. 

Oakland 

Walnut 

Miscellaneous.- 


Total 

Poweshiek: 

Brooklyn 

Grinnell. 

Montezuma. .- 
Miscellaneous. 


54 
1,169 
54 
42 
140 


1,459 


24 

139 

27 

19 


Total     

209 

Ringgold: 

Mount  -\yr 

Miscellaneous 

27 
17 

Total           

44 

Sac: 

Odebolt 

57 

80 

Miscellaneous 

111 

Total 

248 

Scott: 

Bettendorf                    

46 

Davenport. 

Miscellaneous 

2,536 

78 

Total 

2,660 

Shelby: 

Harlan  .    

131 

80 

Total 

211 

Sioux: 

Alton 

24 

83 

Orange  Citv        . 

49 

21 

37 

Miscellaneous 

97 

Total 

311 

Story: 

Ames 

Nevada 

Story  City 

Miscellaneous. 


Total. 


Tama: 

Dysart... 

Gladbrook 

Tama 

Toledo. 

Traer 

Miscellaneous. 


233 


407 


Total     -.                

212 

Taylor: 

Bedford 

43 

15 

Miscellaneous          .      

37 

Total 

95 

Union; 

224 

28 

Total 

252 

Van  Buren: 

4 

24 

Total 

28 

Wapello: 

EddwUle 

11 

Eldon            -  

29 

651 

9 

Total 

700 

Warren: 

72 

33 

Total 

105 

Washington: 

Brighton      

3 

133 

72 

Total           

208 

Waj-ne: 

28 

11 

10 

9 

Total     

58 

Webster: 

Fort  Dodge                      

732 

Miscellaneous             

96 

Total                                  

828 

Winnebago: 

Forest  City                        

47 

Lake  Mills 

15 

Miscellaneous 

37 

Total        

99 

STATISTICS  OF  INCOME 


217 


Table  11. — Individual    returns    by    States    and    Territories — Number  of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

IOWA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Winneshiek: 

Calmar -.. 

22 

142 
54 

Worth— Continued. 

Northwood 

31 

Decorah       

Miscellaneous 

IS 

Total 

91 

Total 

218 

Wright: 

Belmond... 

Woodbury: 

26 

2,594 

183 

37 

Correctionville 

Clarion 

112 

Sious  City 

Dows 

31 

Miscellaneous 

Eagle  Grove—- 

100 

18 

Total 

2,803 

Total 

298 

Worth: 

Manly. 

42 

State  total    

40,  789 

KANSAS 


Allen: 

Humboldt 

lola 

La  Harpe 

Miscellaneous... 

Total 

Anderson: 

Garnett 

Miscellaneous... 

Total 

Atchison: 

Atchison 

Miscellaneous... 

Total 

Barber: 

Kiowa 

Medicine  Lodge 
Miscellaneous... 

Total 

Barton: 

Ellinwood 

Great  Bend 

Hoisington 

Miscellaneous... 

Total. 

Bourbon: 

Fort  Scott. 

Miscellaneous... 

Total 

Brown; 

Hiawatha. 

Horton 

Miscellaneous.. . 

Total 

Butler: 

Augusta... 

Douglass 

Eldorado 

Miscellaneous... 

Total 


65 

181 

6 

18 


270 


106 


437 
11 


448 


65 
56 
100 


89 
252 
132 
135 


266 
16 


282 


115 

29 

527 

173 


844 


Chase: 

Cottonwood  Falls 

Miscellaneous 

Total 

Chautauqua: 

Cedarvale.. 

Sedan 

Miscellaneous.. 

Total 

Cherokee: 

Baxter  Springs 

Columbus 

Galena 

Scammon 

Weir 

West  Mineral... 

Miscellaneous 

Total. 

Cheyenne:  Miscellaneous 

Clark: 

Ashland 

Miscellaneous 

Total 

Clay: 

Clay  Center 

Miscellaneous.. 

Total 

Cloud: 

Clyde.. 

Concordia 

Miscellaneous 

Total 

Coffey: 

Burlington 

Miscellaneous 

Total 

Comanche: 

Coldwater 

Protection 

Miscellaneous 

Total 


94 


97 


181 
103 


437 


141 
54 


195 


16 

182 
61 


259 


218 


STATISTICS  OF  INCOME 


Table  11. — Individual   returns    by   States    and    Territories — Number   of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


KANSAS— Continued 


County  and  city 


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 

Douglas: 

Baldwin  City. 

Lawrence 

Miscellaneous. 

Total 

Edwards: 

Kinsley 

Miscellaneous. 

Total 

Elk: 

Howard 

Miscellaneous. 

Total 

Ellis: 

Ellis 

Hays 

Miscellaneous. 

Total 

Ellsworth: 

Ellsworth 

Wilson 

Miscellaneous. 

Total... 

Finney: 

Garden  City.. 
Miscellaneous. 

Total 


Number 
of  returns 


467 
426 
41 


934 


26 

26 

19 

1 

8 

21 

64 

46 

618 

1 

16 


94 


238 
157 
35 
105 


535 


33 


119 


23 

474 
24 


146 
153 


299 


79 
173 
16 


268 


45 
59 

192 


154 

18 


172 


County  and  city 


Ford: 

Dodge  City 

Miscellaneous 

Total 

Franklin: 

Ottawa 

M  iscellaneous 

Total.... 

Geary: 

Fort  Riley 

Junction  City. 

Miscellaneous 

Total 

Gove:  Miscellaneous 

Graham:  Miscellaneous 

Grant:  Miscellaneous 

Gray:  Miscellaneous 

Greeley:  Miscellaneous 

Greenwood: 

Eureka 

M  iscellaneous 

Total 

Hamilton: 

Syracuse 

M  iscellaneous 

Total.... 

Harper: 

Anthony 

Harper 

Miscellaneous 

Total 

Harvey: 

Halstead 

Newton 

Miscellaneous 

Total 

Haskell:  Miscellaneous 

Hodgeman:  Miscellaneous 

Jackson: 

Holton.- 

M  iscellaneous 

Total.... 

Jefferson: 

Valley  Falls 

M  iscellaneous 

Total 

Jewell: 

Mankato 

M  iscellaneous 

Total 

Johnson: 

Olathe 

Miscellaneous 

Total 

Kearny:  Miscellaneous 


STATISTICS  OF  INCOME 


219 


Table  11. — Individual   returns    by   States   and    Territories — Number   of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

KANSAS— Continued 


County  and  city 


Kingman: 

Kingman 

Miscellaneous- 
Total 


Kiowa: 

Oreensburg 

Miscellaneous. 

Total 


Labette: 

Chetopa 

Oswego.. 

Parsons. 

Miscellaneous. 


Total. 


Lane:  Miscellaneous. 


Number 
of  returns 


Leavenworth: 

Fort  Leavenworth 

Leavenworth 

National  Military  Home. 
Miscellaneous 


Total. 


Lincoln: 

Lincoln 

Miscellaneous - 

Total 


Linn: 

La  Cygne 

Pleasanton 

Miscellaneous. 

Total- 


Logan:  Miscellaneous. 

Lyon: 

Emporia 

Miscellaneous 


Total. 


McPherson: 

Lindsborg 

McPherson 

Miscellaneous. 

Total 


Marion: 

Florence 

Hillsboro 

Marion 

Peaborly 

Miscellaneous. 

Total 


Marshall: 

Blue  Rapids.. 

Frankfort 

Marysville 

Miscellaneous 

Total 

Meade:  Miscellaneous. 


103 


15 

37 

372 

23 


447 


43 

453 

2 

37 


108 


72 


28 


544 
81 


625 


91 
205 
144 


440 


47 
49 
119 

66 

77 


358 


39 
38 
148 
129 


354 


130 


County  and  city 


Miami: 

Osawatomie 

Paola 

Miscellaneous. 


Total. 


Mitchell: 

Beloit 

Miscellaneous. 

Total- 


Montgomery: 
Caney-- 

Cherryvale 

Coffeyville 

Independence. 
Miscellaneous. 


Total 

1,032 

Morris: 

Council  Grove 

73 

Miscellaneous 

64 

Total 

137 

Morton: 

Elkhart 

30 

Miscellaneous 

11 

Total 

41 

Nemaha: 

Sabetha . 

92 

Seneca 

43 

Miscellaneous 

61 

Total  

196 

Neosho: 

288 

Erie 

15 

Miscellaneous 

21 

Total 

324 

Ness'  Miscellaneous 

82 

Norton: 

6S 

Miscellaneous 

42 

Total                

107 

Osage: 

Burlingame    .  

30 

Osage  City     

36 

53 

Total.. 

119 

Osborne: 

Downs    

23 

46 

Miscellaneous 

34 

Total              

103 

Ottawa: 

46 

53 

Total 

90 

107095—30- 


-15 


220 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

KANSAS— Continued 


Comity  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Pawnee: 

203 

85 

Shawnee: 

2,533 
40 

Miscellaneous 

Miscellaneous 

Total -- - -- 

288 

Total        .             

2,573 

Sheridan:  Miscellaneous 

Phillips: 

44 
42 

86 

35 

Sherman: 

Goodland- 

102 

Miscellaneous 

16 

Pottawatomie: 

48 
62 
90 

Total 

118 

Smith: 

Smith  Center 

Wamego. 

Miscellaneous 

60 

Miscellaneous 

Total 

200 

35 

Totil 

95 

Pratt: 

Pratt... 

232 

77 

309 

Stafford: 
St  John 

Miscellaneous 

85 

Total. 

Stafford 

Miscellaneous 

83 

94 

Rawlins:  Miscellaneous 

73 

Total 

262 

Stanton:  Miscellaneous        ..     

Reno: 

35 

744 
101 

18 

Haven 

41 

Hutchinson 

Sumner: 

Caldwell 

Miscellaneous 

Total 

880 

65 

Conway  Springs 

25 

Republic: 

83 

88 

28 

Wellington. _ 

237 

Miscellaneous 

129 

Total-- 

171 

Total- 

484 

Rice: 

107 
62 
100 

Thomas: 

Colby...- - 

73 

Miscellaneous 

59 

Miscellaneous.. 

•Total.. 

132 

Total 

269 

Trego: 

Wakeeney... 

Riley: 

335 
102 

437 

43 

Miscellaneous 

11 

Miscellaneous 

Total                     -      .  . 

54 

Wabaunsee:  Miscellaneous 

Total 

103 

Rooks:  Miscellaneous 

54 
158 

Wallace:  Miscellaneous 

39 

Rush:  Miscellaneous 

Washington: 

Washington.. 

Russell: 
Russell 

105 
96 

201 

36 

Miscellaneous 

93 

Miscellaneous. 

Total 

129 

Wichita:  Miscellaneous 

12 

703 

65 

Wilson: 

Altoona 

Saline: 

Salina 

9 

Fredonia 

91 

Total 

768 

91 

Scott: 

Scott  City.. 

32 

5 

Total.- 

202 

Miscellaneous 

Woodson: 

Yates  Center 

— 

Total 

37 

42 

Miscellaneous 

16 

Sedgwick: 

3, 835 
182 

Total 

58 

Wichita 

Wyandotte: 

Miscellaneous 

40 

Total 

4,017 

2,531 

Seward: 

143 
14 

Miscellaneous 

47 

Liberal 

Total. 

Miscellaneous 

State  total-- 

Total 

157 

32,929 

STATISTICS  OF  INCOME 


221 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

KENTUCKY 


County  and  city 


Adair:  Columbia 

Allen:  Scottsville 

Anderson:  Lawrenceburg 
Ballard:  Miscellaneous... 

Barren: 

Glasgow.- 

Miscellaneous 

Total  —  . 

Bath :  Miscellaneous 

Bell: 

Middlesboro 

Pineville 

Miscellaneous 

Total 

Boone:  Miscellaneous 

Bourbon: 

Millersburg 

Paris 

Miscellaneous 

Total 

Boyd: 

Ashland 

Catlettsburg 

Miscellaneous 

Total 

Boyle: 

Danville 

M  iscellaneous 

Total. 

Bracken: 

Augusta 

M  iscellaneous 

Total 

Breathitt: 

Jackson. 

Miscellaneous 

Total 

Breckinridge: 

Cloverport 

Miscellaneous 

Total 

Bullitt:  Miscellaneous... 
Butler:  Miscellaneous 

Caldwell: 

Princeton 

M  iscellaneous. 

Total 

Calloway: 

Murray 

Miscellaneous 

Total 


Number 
of  returns 


108 

7 


115 
33 


209 

103 

17 


329 


65 


13 

368 

28 


973 
73 
3 


293 
11 


304 


78 


115 
12 


61 


County  and  city 


Campbell: 

Bellevue 

Dayton 

Fort  Thomas.. 

Newport 

Miscellaneous. 

Total 


Carlisle: 

Bardwell 

Miscellaneous. 

Total 


Carroll: 

Carrollton 

Miscellaneous. 

Total 


Carter: 

Olive  Hill 

Miscellaneous. 


Total 

Casey:  Miscellaneous. 


Christian: 

Hopkinsville.. 
Miscellaneous. 


Total. 


Clark: 

Winchester 

Miscellaneous. 


Total 

Clay:  Miscellaneous. 

Crittenden: 

Marion.. 

Miscellaneous 


Total. 

Cumberland:  Miscellaneous. 

Daviess: 

Owensboro 

M  iscellaneous 


Total. 


Edmonson:  Miscellaneous. 
Elliott:  Miscellaneous 


Estill: 

Irvine 

Ravenna. 

Miscellaneous. 

Total 


Fayette: 

Lexington 

Miscellaneous. 

Total 


Number 
of  returns 


222 


STATISTICS  OF  INCOME 


Table  11. — Individual   returns    by   States    and    Territories — Number   of   returns 
distributed  by  counties,  cities,  and  townships,  c  alendar  year  1928 — Contd. 


KENTUCKY— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Fleming: 

Flemingsburg 

33 
5 

Hart:  Miscellaneous 

21 

Henderson: 

=s 

294 

Total           

38 

Miscellaneous . 

7 

Total 

Floyd: 

39 
16 
14 
65 

301 

Henry: 

Eminence 

Weeksbury      . 

29 

Miscellaneous 

Miscellaneous 

23 

Total 

Total - 

134 

52 

Hickman: 

Clinton 

Franklin: 

355 
6 

3 

Miscellaneous 

1 

Total 

Total           

361 

4 

Hopkins: 

Dawson  Springs 

Fulton: 

Fulton 

105 
39 

1 

38 

Hickman 

Earlington 

55 

Miscellaneous 

Madison  ville 

203 

6 

Total 

145 

Miscellaneous    .  

16 

Total 

Qallatin:  Miscellaneous 

15 

318 

Jackson:  Miscellaneous 

51 
7 

7 

Jefferson: 

Miscellaneous 

13, 805 

Total 

58 

Miscellaneous               .  .         .    . 

569 

Total 

Grant:  Miscellaneous 

45 

14, 374 

Jessamine: 

Nicholasville    . . 

Mayfield , 

214 

7 

80 

Miscellaneous 

13 

Total    .                 

Total 

221 

93 

Johnson: 

Paintsville 

Grayson: 

Leitchfield 

20 
14 

88 

Van  Lear                .                 . 

20 

g 

Total...                 .  .      . 

34 

Total 

116 

6 

Kenton: 

Covington 

Greenup: 

23 
132 
23 

2,995 

Greenup 

Ludlow 

270 

Russell 

116 

Total 

3,381 

Total 

178 

12 

22 

Knox: 

Barbourville 

Hardin: 

69 
14 

50 

Elizabethtown 

Miscellaneous 

Total 

Larue: 

Hodgen  ville 

7 

Miscellaneous 

57 

Total 

83 

Harlan: 

153 
309 

11 

Harlan 

2 

Total 

13 

462 

Laurel:  London 

Total 

28 

Harrison: 

Cynthiana 

149 
18 

Lawrence: 

Louisa 

54 

Miscellaneous 

20 

Total 

167 

Total 

74 

STATISTICS  OF  INCOME 


223 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


KENTUCKY— Continued 


County  and  city 


Lee: 


Beattyville 

Miscellaneous- 


Total 

Leslie:  Miscellaneous. 

Letcher: 

Jenkins 

Miscellaneous 


Total- 


Lewis: 

Vanceburg 

Miscellaneous- 
Total 


Lincoln: 

Stanford 

Miscellaneous. 


Total- 

Livingston:  Miscellaneous. 

Logan: 

Russell  ville 

M  iscellaneous 


Total - 


Lyon: 

Eddyville 

Miscellaneous- 
Total. 


Number 
of  returns 


17 


146 


30 


22 


McCracken:  Paducah 

875 

MeCreary:  Miscellaneous 

19 

McLean: 

Livermore.. 

4 

7 

Total.- 

11 

jviaaison: 

Berea 

75 

Richmond  ..  

183 

5 

Total     

263 

MagoflBn:  Miscellaneous.  

25 

Marion: 

Lebanon            .  

67 

Miscellaneous 

7 

Total 

74 

Marshall:  Miscellaneous.. - 

17 

Martin :  Miscellaneous 

2 

Mason: 

251 

Miscellaneous.    .  

23 

Total           

274 

Meade:  Miscellaneous  .. 

9 

Menifee:  Miscellaneous 

1 

Mercer: 

Harrodsburg                  

121 

Miscellaneous 

17 

Total  

138 

County  and  city 


Metcalfe:  Miscellaneous.. 

Monroe:  Miscellaneous 

Montgomery:  Mount  Sterling. 
Morgan:  Miscellaneous 


Muhlenberg: 

Central  City.. 

Drakesboro 

Greenville 

Miscellaneous. 


Total. 


Nelson: 

Bardstown 

Miscellaneous. 


Total. 


Nicholas: 

Carlisle. 

Miscellaneous- 


Total 

Ohio:  Miscellaneous. 

Oldham: 

La  Grange 

Miscellaneous 


Total. 

Owen:  Miscellaneous. 

Pendleton: 

Falmouth 

Miscellaneous 


Total. 


Perry: 

Hazard 

Miscellaneous. 


Total. 


Pike: 

Hellier 

Pikeville 

Miscellaneous. 


Total. 

Powell:  Miscellaneous. 

Pulaski: 

Burnside 

Somerset 

Miscellaneous 


Total. 


Robertson:  Miscellaneous.. 
Rockcastle:  Miscellaneous. 

Rowan:  Miscellaneous 

Russell:  Miscellaneous 


Scott: 

Georgetown... 
Miscellaneous. 


Total. 


Shelby: 

Shelbyville 

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  1928 — Contd. 


KENTUCKY— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

41 
12 
41 

48 

Spencer:  M  iscellaneous 

Wayne:  Monticello -.- _ 

Webster: 

8 

Todd: 

15 
26 

54 

Elkton 

Sebree                               

2 

Miscellaneous 

15 

Total                      

Total- 

41 

71 

Whitley: 

Trigg:  Miscellaneous 

29 
3 

Trimble:  Miscellaneous 

131 

70 

Union: 

56 

40 

5 

7 

14 

Morganfleld 

Total-- 

Sturgis— - 

215 

Wolfe:  Miscellaneous      

Uniontown . 

Miscellaneous 

Woodford: 

Total 

108 

119 

Warren : 

311 
17 

Miscellaneous 

44 

Bowling  Green 

Total  

Miscellaneous 

Total- .-- — 

328 

35, 367 

LOUISIANA 


Acadia: 

Crowley - 

195 
89 
83 

Bossier: 

33 

Rayne -- - 

Miscellaneous 

113 

Total 

146 

Total 

367 

Caddo: 

Oil  City-- 

Allen: 

46 
19 
81 
17 

39 

Elizabeth 

Shreveport 

4,409 

Kinder, 

Vivian - 

57 

Oakdale- 

287 

Total 

4,792 

Total 

163 

Calcasieu: 

De  Quincy . 

Ascension: 

77 
46 

80 

Donaldson  ville 

Qed 

9 

Miscellaneous 

Lake  Charles 

732 

59 

Total - 

123 

Vinton 

74 

22 

Assumption: 

33 
29 

Miscellaneous 

18 

Total 

Miscellaneous - 

994 

Total- - 

62 

56 

13 

Avoyelles: 

Bunkie --- 

48 
34 
39 

Catahoula: 
Jonesville 

Marksville.- - - 

9 

Miscellaneous 

23 

Total 

Total - - 

121 

32 

Claiborne: 

Beaureguard: 

De  Kidder -- 

107 

1 

18 
8 

147 

Ludington - 

Homer.-- 

147 

Merryville.-- 

Miscellaneous 

13 

Total 

307 

Total 

134 

Concordia: 

Ferriday - 

Bienville: 

60 

54 

68 

Arcadia - 

Vidalia 

27 

Miscellaneous 

M  iscellaneous.  - 

23 

Total 

Total - 

114 

118 

STATISTICS  OF  INCOME 


225 


Table  U. — Individual    returns    by    States    and    Territories — Number    of   returns 
distribxded  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


LOUISIANA— Continued 


County  and  city 


De  Soto: 

Mansfield 

Miscellaneous. 


Total. 


East  Baton  Rouge: 
Baton  Rouge... 
Miscellaneous. - 


Total_ 


East  Carroll: 

Lake  Providence. 
Miscellaneous 


Total. 


East  Feliciana: 

Jackson 

Miscellaneous. 

Total 


Evangeline: 

Ville  Platte- -- 
Miscellaneous. 

Total -. 


Franklin: 

Winnsboro 

Miscellaneous. 


Total - 


Grant: 

Colfax 

Miscellaneous. 

Total - 


Iberia: 

Jeanerette 

New  Iberia 

Miscellaneous. 


Total. 


Iberville: 

Bayou  Ooula.. 
Plafiuemine... 
White  Castle.. 
Miscellaneous. 


Total. 


Jackson: 

Eros 

Miscellaneous. 

Total 


Jefferson: 

Gretna 

Kenner 

McDonoghville. 

Westwego 

Miscellaneous. -- 


Total. 


Jefferson  Davis: 

Jennings 

Lake  Arthur.. 

Welsh 

Miscellaneous. 

Total 


Number 
of  returns 


170 

75 


1,645 
70 


1,715 


114 
18 


66 
158 
31 


10 
125 
24 
27 


104 
36 
37 
22 

196 


110 
15 
54 
43 

222 


County  and  city 


Lafayette: 

Lafayette 

Miscellaneous. 


Total. 


La  Fourche: 

Thibodaux 

Miscellaneous. 


Total 

La  Salle:  Miscellaneous- 
Lincoln: 

Ruston 

Miscellaneous 


Total - 

Livingston:  Miscellaneous. 

Madison: 

Tallulah 

Miscellaneous 


Total - 


Morehouse: 

Bastrop 

Miscellaneous. 


Total. 


Natchitoches: 

Natchitoches.. 
Miscellaneous. 


Total. 


Orleans:  New  Orleans. 

Ouachita: 

Monroe..- 

West  Monroe 

M  iscellaneous 


Total. 


Plaquemine:  Miscellaneous. 

Pointe  Coupee: 

New  Roads 

Miscellaneous 


Total. 


Rapides: 

.\lexandria 

Boyce 

Glenmora 

I>ecompte 

Pine  ville 

Miscellaneous. 


Total 

Red  River:  Miscellaneous. 

Richland: 

Alto.- .- 

Rayville - 

Miscellaneous 


Total. 


Sabine: 

Fisher 

Peason 

Miscellaneous. 

Total 


226 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns   by   States   and    Territories — Number   of  returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

LOUISIANA— Continued 


County  and  city 


St.  Bernard:  Miscellaneous 
St.  Charles:  Miscellaneous. 
St.  Helena:  Miscellaneous. 

St.  James: 

Lutcher 

Miscellaneous 

Total- 

St.  John  the  Baptist: 

Garyville-. 

Miscellaneous 

Total 

St.  Landry: 

Eunice.- 

Opelousas 

Washington 

Miscellaneous 

Total 

St.  Martin: 

Breaux  Bridge 

St.  Martinville 

Miscellanous 

Total 

St.  Mary: 

Berwick.. 

Franlilin 

Morgan  City 

Patterson... 

Miscellaneous... 

Total 

St.  Tammany: 

Covington 

Madison  ville 

Mandeville 

Slidell- 

M  iscellaneous 

Total-. 

Tangipahoa: 

Amite 

Hammond 

Independence 


Number 
of  returns 


51 
189 
18 
74 


332 


15 
97 
107 
37 
24 


280 


40 

193 

11 


County  and  city 


Tangipahoa — Continued. 

Kentwood 

Miscellaneous 

Total 

Tensas:  Miscellaneous 

Terrebonne: 

Houma 

Miscellaneous 

Total 

Union:  Miscellaneous 

Vermillion: 

Abbeville 

Gueydan 

Miscellaneous 

Total 

Vernon: 

Fullerton 

Lees  ville 

Miscellaneous 

Total.. 

Washington: 

Bogalusa 

Miscellaneous 

Total - 

Webster: 

Minden 

Miscellaneous 

Total 

West  Baton  Rouge:  Miscellaneous 

West  Carroll:  Miscellaneous 

West  Feliciana:  Miscellaneous 

Winn: 

Winnfleld 

Miscellaneous 

Total- - 

State  total 


MAINE 


Androscoggin: 

Auburn 

East  Livermore 

Lewiston 

Lisbon 

Mechanic  Falls. 

Poland 

Turner 

Webster-. 

Miscellaneous.. 
Total- 

Aroostook: 

Ashland-. 

Blaine 

Bridge  water 

Caribou 

Eagle  Lake 

Easton 

Fort  Fairfield.. 
Fort  Kent 


Aroostook — Continued 

French  ville 

Grand  Isle 

Houlton-- 

Island  I'alls 

Limestone 

Madawaska 

Mapleton.- , 

Mars  Hill 

Monticello 

Oakfleld- 

Presque  Isle 

St.  Francis 

Sherman 

Stockholm 

Van  Buren 

Washburn 

M  iscellaneous 

Total 


STATISTICS  OF  INCOME 


227 


Table  11. — Individual   retnrns    by   States    and    Territories — Number   of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  192S — Contd, 

MAINE— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Cumberland: 

Bridgton    .  

57 
288 
200 

12 

4? 
32 
11 
6 
13 
4,309 
32 

436 
15 

267 
33 
54 
56 

Lincoln: 

Boothbay 

20 

Brunswick  

1         Boothbay  Harbor 

58 

Cape  Elizabeth 

Bristol 

7 

Cumberland ... 

Waldoboro 

22 

Falmouth 

Wiscasset 

24 

Freeport . 

Miscellaneous 

81 

Total 

212 

Harpswell 

Oxford: 

Bethel 

Dixfield 

New  Gloucester 

Portland 

46 

Scarborough 

28 

South  Portland 

Fryeburg .... .... 

36 

Standish . 

Mexico . . 

65 

Westbrook . 

Norway     ... 

76 

Windham    

Oxford ... 

16 

Yarmouth 

Paris 

76 

Miscellaneous .. 

Rumford ........... 

274 

89 

Total 

5,872 

Total 

696 

Franklin: 

Farmington 

133 
35 
12 
55 
64 
62 

Penobscot: 

Bangor 

Jay .. 

1,286 

Brewer . 

115 

Rangeley ... 

Corinna ' 

13 

Wilton 

Dexter ... 

86 

Miscellaneous 

East  Millinocket 

43 

Enfield 

7 

Total 

351 

Hampden . 

14 

40 

Hancock: 

214 

17 

2 

36 

8 

103 

7 

69 

16 

5 

130 

Milford 

7 

Bar  Harbor..  .  .        ..  . 

Millinocket ... 

106 

Blue  Hill    

Newport 

23 

Old  Town 

128 

Bucksport 

Orono 

60 

Deer  Isle 

Orrington 

3 

Ellsworth. 

Patten 

12 

Oouldsboro 

Miscellaneous 

47 

Total 

Stonington 

2,080 

Piscataquis: 

Miscellaneous 

36 

Total 

607 

Dover- Foxcroft 

82 

51 

Kennebec: 

614 

4 

5 

20 

191 

50 

5 

61 

10 

15 

615 

12 

66 

70 

Guilford 

44 

Augusta 

Milo 

44 

Benton 

Monson 

20 

China 

Sangerville ... 

10 

Clinton 

Miscellaneous 

10 

Gardiner 

Total        

Hallowelf 

297 

Sagadahoc: 

Bath 

Oakland 

Randolph 

296 

Vassalboro 

Bowdoinham 

13 

Waterville 

Richmond 

34 

Winslow 

Topsham.. 

26 

Winthrop 

Miscellaneous ..  . 

11 

Total        

379 

Total 

1.738 

Somerset: 

Anson 

Knox: 

126 
339 
20 
20 
70 
11 
14 
15 
20 

32 

Camden  

Bingham 

32 

Rockland 

Fairfield 

70 

Rockport 

Hartland . 

8 

St.  George.. 

Madison . 

84 

Thomaston 

Norridgewock 

7 

Union 

Pittsfleld       -. 

55 

Vinalhaven 

Skowhegan  . . 

162 

Warren.. 

Solon 

4 

Miscellaneous 

Miscellaneous    . 

60 

Total      

Total 

635 

504 

228 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  192S — Contd. 


MAINE— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Waldo: 

Belfast 

171 

18 

1 

6 

59 

York: 

Berwick 

36 

Searsport        .... ..... 

Biddeford 

309 

Stockton  Springs 

Buxton       .. 

27 

Eliot 

12 

Hollis 

6 

107 

Total        

255 

Kennebunkport 

45 

Kittery 

100 

Washington: 

42 
113 

9 
16 

7 
83 
10 
10 
37 
29 

4 

Lebanon                 .  .      . 

7 

Bailey ville .  .  -  . 

North  Berwick 

33 

Old  Orchard 

58 

Parsonsfield 

14 

Dan  forth                   ... 

Saco                       .         .  

220 

East  Machias     .... 

Sanford 

435 

Eastport     ....  

South  Berwick 

56 

Wells 

54 

York 

99 

Lubec                 -  . ...... 

Miscellaneous. 

43 

Total    -. 

1,661 

\\ 

State  total 

Pembroke                 .            .             . 

4 
1 

48 

18, 611 

Perry 

M  iscellaneous 

Total : 

424 

MARYLAND 


Allegany: 

Cumberland 

Frostburg 

Lonaconing 

Mount  Savage 

Westernport 

Miscellaneous 

Total.. 

Anne  Arundel: 

Annapolis 

Miscellaneous 

Total 

City  of  Baltimore 

Baltimore: 

Catonsville 

Towson 

M  iscellaneous 

Total 

Calvert:  Miscellaneous 

Caroline: 

Denton 

Federalsburg 

M  iscellaneous 

Total 

Carroll: 

Union  Bridge 

Westminster 

M  iscellaneous 

Total 


1,578 
157 
64 
36 
49 
118 


2,002 


708 
438 


1,146 


37, 430 


624 

342 

1,  667 


2,633 


43 


190 


48 
226 
175 


Cecil: 

Elkton 

North  East 

Port  Deposit 

Miscellaneous. 

Total 

Charles:  Miscellaneous 

Dorchester: 

Cambridge 

Hurlock... 

M  iscella  neous 

Total 

Frederick: 

Brunswick 

Frederick 

M  iscellaneous 

Total 

Garrett: 

Oakland 

Miscellaneous 

TotaL 

Harford: 

Aberdeen 

Belair 

Ilavre  de  Grace 

Miscellaneous 

Total 

Howard : 

Ellicott  City 

Miscellaneous 

Total. 


STATISTICS  OF  INCOME 


229 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

MARYLAND— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Kent: 

Chestertown 

128 
66 

Talbot: 

Easton  -.. ...... 

216 

St.  Michaels .  . 

27 

66 

Total 

194 

Total 

309 

Montgomery: 
Chevy  Chase 

1,118 
208 
333 

1,050 

Washington: 

Boonsboro .             ....... 

liockville 

18 

Takoma  Park 

Hagerstown    ...     ..... 

1,299 

Miscellaneous 

Williamsport      

58 

146 

Total 

2,709 

Total 

1,521 

Prince  Georges: 

Capitol  Heights 

16 
260 
125 
142 
674 

Wicomico: 

Salisbury. .-. 

Hvattsville 

334 

Laurel .  

29 

Total 

Miscellaneous 

363 

Worcester: 

Total 

1,217 

53 

Queen  Anne: 

84 
50 

Pocomoke  City.  .           .         

72 

Centerville 

Snow  Hill 

45 

Miscellaneous 

49 

Total 

Total 

134 

219 

Miscellaneous  for  the  State: 

Nonresident  aliens  and  American 
citizens  residing  abroad 

St.  Marys:  Miscellaneous 

66 

Somerset: 

67 
70 

4,618 

Crisfleld 

7,284 

State  total 

65, 258 

Total. 

137 

MASSACHUSETTS 


Barnstable: 

Barnstable 

361 
147 
78 
39 
302 
92 
61 
95 
64 
60 
59 

Bristol: 

Acushnet .      ... 

29 

Bourne.    

Attleboro 

1, 015 

Chatham 

Dartmouth 

232 

Dennis 

Dighton 

70 

Falmouth 

Easton 

181 

Harwich 

Fairhaven 

345 

Orleans ...  . 

Fall  River.  ...                

2,964 

Provincetown .  .  .  .. 

Freetown 

36 

Sandwich-      .  .. 

Mansfield 

284 

Yarmouth 

New  Bedford .     

3,203 

Miscellaneous..  

North  Attleboro 

497 

113 

Total 

1, 358 

Raynham  .                              .... 

42 

8 

Berkshire: 

348 

36 

1 

179 

288 
26 
32 

189 

147 
1 

879 

2,550 

34 

86 

19 

237 
61 

Seekonk .  .  

24 

Adams 

Somerset 

110 

Cheshire ... 

Swansea 

67 

Clarksburg .. 

Taunton  .     .                       .... 

1,365 

Dalton. 

Westport .  .  .. 

57 

Great  Barrington 

Miscellaneous.. 

Total.             .                        .      . 

11 

Lanesborough .  .  .  .. 

10,653 

Dukes: 

Edgartown 

Lenox.  . 

New  Marlborough 

45 

North  Adams 

Oak  Bluffs .      

22 

Pittsfleld . 

Tisbury 

90 

Sheffield. 

Miscellaneous 

9 

Total.. - 

West  Stockbridge 

167 

Essex: 

Miscellaneous 

465 

Total 

5,113 

Andover 

760 

Beverly 

1,  l.\^ 

230 


STATISTICS  OF  INCOME 


Table  II. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

MASSACHUSETTS— Continued 


County  and  city 


Essex— Continued. 

Danvers 

Essex 

Georgetown 

Gloucester 

Groveland 

Hamilton 

Haverhill 

Ipswich 

Lawrence 

LjTin 

Lynnfleld- 

Manchester 

Marhlehead 

INTerrimac 

Methuen 

Middleton 

Nahant... 

Newbury 

Newburyport 

North  Andover 

Peabody 

Eockport 

Rowley 

Salem 

Salisbury 

Saugus 

S  wampscott 

Wenham 

West  Newbury 

M  iscellaneous 

Total 

Franklin: 

Buckland.. 

Charlemont 

Colrain 

Deerfleld 

Erving 

Greenfield 

Montague... 

Nnrthfleld 

Orange 

Shelburne 

Sunderland 

Whately 

M  iscellaneous 

Total 

Hampden: 

Agawam 

Chester 

Chicopee 

East  Longmeadow 

Holyoke 

Longmeadow 

Ludlow 

Monson 

Palmer 

Russell 

Southwick 

Springfield 

Westfield 

West  Springfield.. 

Wilbraham 

M  iscellaneous 

Total 

Hampshire: 

Amherst 

Belchertown 

Easthampton 

Hadley 

Hatfield 

Huntington 


Number 
of  returns 


508 

54 

56 
929 

54 

157 

2, 204 

222 

2,653 

5,261 

87 
206 
711 

81 
601 

29 
143 

55 
678 
328 
699 
142 

33 
2,021 

41 

397 

1,135 

70 

30 
103 


22,068 


2 

2 

17 

64 

11 

759 

256 

63 

165 

93 

17 

11 

65 


1,525 


123 

44 

842 

53 

2,713 

502 

135 

112 

269 

29 

13 

8,157 

744 

481 

78 

64 


14, 359 


286 
20 

261 
41 
44 
34 


County  and  city 


Number 
of  returns 


Hampshire— Continued 

Northampton 

South  Hadley , 

Ware , 

Williamsburg , 

Miscellaneous 

Total 

Middlesex: 

Acton 

Arlington 

Ashland 

Ayer... 

Bedford 

Belmont 

Billerica 

Cambridge 

Chelmsford 

Concord 

Dracut 

Everett 

Framingham 

Qroton 

Holliston 

Hopkinton 

Hudson 

Lexington 

Lincoln 

Littleton 

Lowell- 

Maiden.- 

Marlborough 

Majmard 

Medford 

Melrose. 

Natick- 

Newton 

North  Reading 

Pepperell 

Reading 

Sherborn.. 

Shirley... 

Somerville 

Stoneham 

Stow 

Sudbury 

Tewksbury 

Townsend 

T  yngsborough 

Wakefield 

Waltham 

Watertown 

Wayland 

Westford 

Weston 

Wilmington 

Winchester 

Woburn 

M  iscellaneous , 

Total 

Nantucket:  Nantucket. 

Norfolk: 

Avon 

Bellingham 

Braintree 

Brookline 

Canton 

Cohasset 

Dedham 

Foxborough 

Franklin 

Holbrook 

Medfleld 

Medway 


STATISTICS  OF  INCOME 


231 


Table  11. — Individual    returns    by   States    and    Territories — Number   of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

MASSACHUSETTS— Continued 


County  and  city 


Norfolk— Continued. 

Mlllis 

Milton 

Needham 

Norfolk 

Norwood 

Plainville 

Quincy 

Randolph 

Sharon 

Stoughton 

Walpole 

Wellesley 

West  wood 

Weymouth 

Wrentham 

Miscellaneous 


Total- 


Plymouth: 

Abington... 

Bridgewater 

Brockton 

Duxbury 

East  Bridgewater.. 

Hanover 

Hanson. 

Hlngham 

Hull.... 

Kingston 

Lakeville 

Marion 

Marshfield 

Mattapoisett 

Middleborough 

Norwell 

Pembroke 

PljTnouth 

Rochester 

Rockland 

Scitutate. 

Wareham 

West  Bridgewater. 

Whitman 

M  iscellaneous 


Total. 


Suffolk: 

Boston 

Chelsea 

Revere 

Winthrop. 

Total.... 


Number 
of  returns 


69 

1,698 

866 

50 

782 

51 

4,175 

223 

230 

289 

389 

1,455 

122 

800 

100 

115 


23,754 


246 

194 

2,536 

93 
115 
140 

45 
578 

86 

65 

6 

102 

94 

57 
307 

47 

40 
690 

15 
324 
224 
197 

67 
295 

51 


County  and  city 


6,614 


47,  873 
1,331 
1,169 
1,565 


51, 938 


Worcester: 

Ashburnham 

Athol 

Auburn 

Barre 

Blackstone 

Brookfield 

Carlton 

Clinton 

Douglas 

Dudley 

Fitchburg- 

Gardner 

Grafton.. 

Hardwick 

Harvard 

Holden.. 

Hopedale 

Hubbardston 

Lancaster 

Leicester 

Leominster 

Lunenburg 

Milford 

Millbury. 

Millville 

Northboro 

Northridge.. 

North  Brookfield. 

Oxford 

Rutland 

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. 


Number 
of  returns 


67 

444 

64 

90 

44 

62 

30 

364 

59 

41 

1,516 

716 

175 

34 

68 

109 

121 

11 

80 

145 

754 

36 

602 

271 

59 

89 

227 

97 

79 

57 

232 

137 

517 

189 

31 

37 

27 

77 

36 

210 

73 

417 

167 

4 

43 

28 

189 

9,614 

161 


State  total. 


18, 670 
1,580 


215,  559 


MICHIGAN 


Alcona:  Miscellaneous 

Alger: 

Munising 

Miscellaneous 

Total 

Allegan: 

Allegan 

Otsego 

Plainwell 

Miscellaneous 

Total 


49 


103 
23 


126 


125 
83 
79 

162 


Alpena: 

Alpena 

Miscellaneous 

Total 

Antrim: 

Mancelona 

Miscellaneous 

Total 

Arenac:  Miscellaneous 


465 
6 


103 
69 


232 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

MICHIGAN— Continued 


County  and  city 


L'Anse 

Miscellaneous. 


Total. 


Barry: 

Hastings 

Nashville 

Miscellaneous. 

Total - 


Bay: 

Bay  City 

Essex  ville 

Miscellaneous. 

Total 


Benzie: 

Frankfort 

Miscellaneous. 

Total 


Berrien: 

Benton  Harbor. 
Berrien  Springs. 

Buchanan 

Niles 

New  Buffalo 

St.  Joseph 

Three  Oaks 

Watervliet 

Miscellaneous... 


Total. 


Branch: 

Bronson 

Cold  water 

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 .. 


Number 
of  returns 


142 
30 

58 


230 


1,519 
32 

58 


1.609 


114 


733 
40 

155 

466 
45 

418 
56 
56 

154 


2,123 


54 

219 

23 

29 

7 


285 

2,  368 

39 

188 

42 


2,922 


52 

229 

27 

16 


324 


127 
50 


177 


County  and  city 


Number 
of  returns 


Chippewa: 

Sault  Ste.  Marie. 
Miscellaneous 


Total. 


Clare: 

Clare 

Miscellaneous. 

Total.. 


Clinton: 

Ovid 

St.  Johns_ 

Miscellaneous- 
Total 


Crawford: 

Grayling 

Miscellaneous. 

Total 


Delta: 

Escanaba 

Gladstone 

Wells 

Miscellaneous. 

Total.- 


Dickinson: 

Iron  Mountain. 

Norway. 

Vulcan 

Miscellaneous.. 


Total. 


Eaton: 

Bellevue 

Charlotte 

Eaton  Rapids. 
Grand  Ledge.. 
Miscellaneous. 

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 

Ironwood 

Wakefield 

Miscellaneous.. 


Total. 


STATISTICS  OF  INCOME 


233 


Table  11. — Individual    returns    by    Slates    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


MICHIGAN— Continued 


County  and  city 


Grand  Traverse: 
Traverse  City. 
Miscellaneous. 

Total 


Gratiot: 

Alma 

Ithaca 

St.  Louis 

Miscellaneous. 


Total. 


Hillsdale: 

Hillsdale 

Jonesville 

•     Reading 

Miscellaneous. 

Total-- 


Houghton: 

Atlantic  Mine. 

Balticl 

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 


Number 
of  returns 


372 
37 


409 


188 
71 
45 


372 


191 
24 
20 
55 


4 

7 

251 

16 

12 

245 

269 

40 

5 

76 

180 

13 

12 

2 

39 


1,171 


295 


155 

3,268 

13 

88 

28 

100 


3,652 


113 

315 

35 

9 

46 

58 


576 


County  and  city 


Iron: 


Amasa 

Caspian 

Crystal  Falls.. 

Iron  River 

Stambaugh 

Miscellaneous. 

Total 


Isabella: 

Mount  Pleasant. 
Miscellaneous 


Total  

187 

Jackson: 

2,688 

Miscellaneous .  . 

157 

Total 

2,845 

Kalamazoo: 

Kalamazoo     .         

2,907 

Vicksburg  ..   .  

40 

Miscellaneous 

77 

Total 

3,024 

Kalkaska: 

18 

4 

Total 

22 

Kent: 

Cedar  Springs . 

27 

10,327 

88 

85 

81 

Miscellaneous .  .  .  . . 

259 

Total  

10, 867 

Keweenaw: 

Mohawk .  .          . 

13 

26 

Total 

39 

11 

Lapeer: 

Almont        .                . 

33 

Imlay  City     .  . 

64 

138 

95 

Total     

330 

Leelanau:  Miscellaneous 

48 

Lenawee: 

531 

Blissfield 

52 

Clinton           .  .  -  .  . 

38 

Hudson ... . 

64 

49 

87 

Miscellaneous    . _-.-.... 

73 

Total   

894 

234 


STATISTICS  OF  INCOME 


Table  11. — Individual   returns    by   States    and    Territories — Number   of  returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


MICHIGAN— Continued 


County  and  city 


Number 
of  returns 


Livingston: 

Fowlerville 

Howell 

Miscellaneous. 


Total. 


Luce: 

Newberry 

Miscellaneous. 


Total. 


Mackinac: 

St.  Ignace 

Miscellaneous. 


Total. 


Macomb: 

Halfway , 

Mount  Clemens. 
New  Baltimore. . 

Richmond 

Romeo 

RoseviUe 

Utica. 

Miscellaneous — 


Total. 


Manistee: 

Arcadia 

Manistee 

Miscellaneous. 

Total 


Marquette: 

Champion 

Gwtnn 

Ishpeming 

Marquette 

Negaunee 

Republic 

Miscellaneous. 


Total. 


Mason: 

Ludington 

ScottvUle 

Miscellaneous. 

Total 


Mecosta: 

Big  Rapids 

Miscellaneous. 

Total 


Menominee: 

Hermans  ville. 
Menominee... 
Miscellaneous. 


Total. 


Midland: 

Midland 

Miscellaneous. 


Total , 

Missaukee:  Miscellaneous. 


33 
179 
91 


303 


81 


150 


58 
817 
37 
49 
74 
53 
77 


1,573 


258 
34 


300 


309 
624 
169 
14 
46 


1,179 


279 
17 
15 


311 


149 
42 


18 
327 
38 


383 


302 
27 


329 
27 


County  and  city 


Monroe: 

Dundee 

Monroe 

Miscellaneous. 

Total 


Number 
of  returns 


Montcalm: 

Carson  City... 

GreenvOle 

Howard  City. 
Miscellaneous. 


Total 

Montmorency:  Miscellaneous. 


Muskegon: 

Montague 

Muskegon 

Muskegon  Heights. 

WhitehaU.. 

Miscellaneous 


Total. 


Newaygo: 

Fremont 

Newaygo 

Miscellaneous. 

Total 


Oakland: 

Berkley 

Birmingham 

Clawson 

Farmington 

Ferndale 

Holly 

Milford 

Orion 

Oxford , 

Pleasant  Ridge. 

Pontiac 

Rochester 

Royal  Oak 

Miscellaneous... 


Total. 


Oceana: 

Hart 

Pentwater 

Shelby 

Miscellaneous. 

Total 


Ogemaw: 

West  Branch.. 
Miscellaneous. 

Total 


Ontonagon: 

Greenland 

Ontonagon 

Rockland 

Miscellaneous. 

Total 


Osceola: 

Evart 

Reed  City 

Miscellaneous. 


Total. 


STATISTICS  OF  INCOME 


235 


Table  11. — Individual   returns    by   Slates    and    Territories — Number   of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

MICHIGAN-Continued 


Cotmty  and  city 


Oscoda:  Miscellaneous. 

Otsego: 

Oaylord 

Miscellaneous 


Total. 


Ottawa: 

Coopersville... 
Grand  Haven. 

Holland 

Spring  Lake... 

Zeeland 

Miscellaneous. 

Total 


Presque  Isle: 

Onaway.. 

Rogers  City... 
Miscellaneous. 

Total 


Roscommon:  Miscellaneous. 


Saginaw: 

Carrollton 

Ciiesaning 

Frankenmuth. 

Saginaw 

St.  Charles 

Miscellaneous. 


Total. 


St.  Clair: 

Algonac 

Marine  City.. 

Marysville 

Port  Huron... 

St.  Clair 

Yale 

Miscellaneous. 

Total 


St.  Joseph: 

Constantino.. . 

Sturgis 

Three  Rivers.. 
Miscellaneous. 

Total 


Number 
of  returns 


Sanilac: 

Croswell 

Marlette 

Sandusky 

Miscellaneous. 

Total 


Schoolcraft: 

Manistique 

Miscellaneous. 

Total 


29 
359 
678 

66 
143 

82 


1,357 


14 

las 

23 


1 
45 
37 
3,a89 
48 
113 


3,333 


116 
159 
22 
1,288 
200 
47 
76 


l.i 


44 
290 
277 

85 


696 


190 


141 
11 


152 


Coonty  and  city 


Shiawassee: 

Coninna 

Durand .., 

Owosso - 

Miscellaneous 

Total 

Tuscola: 

Caro 

Cass  City 

Vassar 

Miscellaneous 

Total - 

Van  Bur  en: 

Bangor. 

Decatur 

Hartford 

Lawton 

Paw  Paw 

South  Haven 

Miscellaneous 

Total 

Washtenaw: 

Ann  Arbor 

Chelsea 

Manchester 

MUan 

Saline.- 

YpsUanti 

Miscellaneous 

Total 

Wayne: 

Brightmoor 

Dearborn 

Detroit 

Ecorse 

Fordson  (formerly  Springwells) 

Grosse  lie 

Qrosse  Pointe 

Hamtramck 

Highland  Park 

Lincoln  Park 

NorthvUle 

Plymouth 

River  Rouge. 

Trenton 

Wayne. 

Wyandotte 

Miscellaneous 

Total 

Wexford: 

Cadillac 

Miscellaneous 

Total 

Miscellaneous  for  State: 

Residents  of  other  States 

Nonresident    aliens  and  American 
citizens  residing  abroad 

State  total 


10709E 


236 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    Slates    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

MINNESOTA 


County  and  city 


Aitkin: 

Aitkin 

Miscellaneous. 

Total -. 


Anoka: 

Anoka 

Miscellaneous. 

Total 


Becker: 

Detroit  Lakes. 

Frazee 

Miscellaneous. 

Total 


Beltrami: 

Bemidji 

Miscellaneous. 

Total 


Benton: 

Sauk  RapidS-. 
Miscellaneous. 

Total 


Big  Stone: 

Qraceville 

Ortonville 

Miscellaneous. 


Total. 


Blue  Earth: 

Lake  Crystal.. 

Mankato 

Miscellaneous. 


Total. 


Brown: 

New  Ulm 

Sleepy  Eye 

Springfield 

Miscellaneous. 

Total 


Carlton: 

Cloquet 

Miscellaneous. 


Total. 


Carver: 

Chaska 

Miscellaneous. 


Total. 


Cass: 


Cass  Lake 

Miscellaneous. 


Total. 


Chippewa: 

Montevideo... 
Miscellaneous. 


Total 

Chisago:  Miscellaneous. 


Number 
of  returns 


60 


117 
16 
25 


176 
38 


115 


12 
560 
36 


195 
33 
37 

28 


293 


190 
90 


County  and  city 


Clay: 

Barnesville 

Moorhead 

Miscellaneous. 

Total 


Clearwater:  Miscellaneous. 
Cook:  Miscellaneous 


Cottonwood: 

Mountain  Lake. 

Windom 

Miscellaneous... 


Total. 


Crow  Wing: 

Brainerd 

Crosby 

Ironton 

Miscellaneous. 

Total 


Dakota: 

Farmington 

Hastings 

South  St.  Paul- 
Miscellaneous.. 


Total- 


Dodge: 

Kasson 

Miscellaneous. 

Total 


Douglas: 

Alexandria 

Osakis 

Miscellaneous. 

Total 


Faribault: 

Blue  Earth... 

Wells 

Winnebago 

Miscellaneous. 

Total 


Fillmore: 

Chatfleld 

Lanesboro 

Preston.. 

Rushford 

Spring  Valley. 
Miscellaneous. 

Total 


Freeborn: 

Albert  Lea 

Miscellaneous. 

Total 


Goodhue: 

Cannon  Falls. 

Kenyon 

Red  Wing 

Zumbrota 

Miscellaneous. 

Total 


Number 
of  return^ 


STATISTICS  OF  INCOME 


237 


Table  11. — -Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


MINNESOTA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

63 

Lake: 

141 

Hennepin: 

2 

103 

96 

23,993 

8 

89 

10 

186 

Miscellaneous      .      

14 

Total  - 

155 

Lake  of  the  Woods: 

Baudette.  

Richfield --  -- 

10 

Miscellaneous      .  

7 

Total.   

17 

Le  Sueur: 

Total                        

24,487 

46 

37 
56 

Montgomery 

18 

New  Prague  

39 

Waterville 

21 

40 

Total 

93 

Total 

164 

Hubbard: 

7 
36 

7 

Lincoln:  Miscellaneous 

61 

Lyon: 

Marshall 

Tracy 

Miscellaneous 

Total... 

McLeod: 

Glencoe 

Hutchinson 

M  iscellaneous 

104 

Total                      -- 

50 

76 

80 

Isanti: 

10 
56 

260 

Total           -- 

66 

43 

81 

27 
38 
4 
88 
61 
142 

58 

Total 

182 

Mahnomen: 

M  ahnomen 

11 

9 

Total          

Total 

360 

20 

Marshall: 

Warren 

Jackson: 

58 
21 
40 

46 

Miscellaneous          

52 

Total.. 

Martin: 

Fairmont                .    .    .  ..  

98 

Total 

119 

9 

8 

180 

Miscellaneous 

94 

Total 

274 

Total 

17 

Meeker: 

Litchfield 

Kandiyohi: 

166 
74 

81 

Miscellaneous 

78 

Miscellaneous 

Total 

240 

159 

Total 

Mille  Lacs: 

Kittson: 

20 
15 

14 

Hallock 

31 

Miscellaneous . 

23 

35 

Total 

Total       - - 

68 

Koochiching: 

191 
21 

Morrison: 

Little  Falls 

128 

51 

Total 

212 

Total 

179 

Lac  qui  Parle: 

31 
45 
20 

Mower: 

Austin.  

Dawson. 

331 

M  iscellaneous 

76 

Total     

Total 

96 

407 

238 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    Slates    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

MINNESOTA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Murray: 

Slayton 

38 

41 

Red  Lake: 

Red  Lake  Falls 

14 

Miscellaneous  ..  

Miscpllfvnpjins 

Ifr 

Total 

Total -- 

79 

24 

Redwood: 

Redwood  Falls   

Nicollet: 

St.  Peter 

78 
20 

63 

Miscellaneous 

Miscellaneous 

89 

Total 

Total- 

98 

152 

Renville: 

Fairfax 

Nobles: 

18 
111 
61 

IS 

Olivia. 

63 

Miscellaneous    ..  . 

1         Renville 

39 

1         Miscellaneous 

116 

190 

Total 

Total - 

231 

Norman: 

Ada 

28 
51 

Rice: 

Faribault     .. . 

285 

Miscellaneous -. 

Northfield        

147 

26 

Total 

79 

Total 

458 

Olmsted: 

Rochester 

902 
61 

Rock: 

Luverne 

Miscellaneous 

93 

Miscellaneous 

38 

963 

Total 

Total 

131 

Ottertail: 

Fergus  Falls 

327 
18 
27 
91 

Roseau: 

Roseau     ...  ... 

13 

Pelican  Rapids 

Warroad.  

6 

Perham 

Miscellaneous 

14 

Total 

33 

Total 

463 

St.  Louis: 

Aurora 

Pennington: 

Thief  River  Falls 

73 
13 

18 

Biwabik 

14 

Buhl 

Miscellaneous. 

Chisholm 

175 

Total 

86 

Duluth 

5,126 

Ely 

140 

Pine: 

21 

It 

Eveleth 

271 

Gilbert- 

36 

Hibbing— 

753 

Miscellaneous 

Kinney 

7 

Mountain  Iron 

8 

Total 

» 

Proctor - 

150 

Tower- 

22 

Pipestone: 

118 
41 

Virginia 

408 

Miscellaneous 

110 

Mi.scellaneous 

Total 

7,257 

159 

Scott: 

Total- - 

14 

Polk: 

202 

68 

9 

84 

Jordan 

21 

Crookston --- 

50 

East  Grand  Forks 

24 

F  OSS  ton 

Total. 

Miscellaneous 

109 

Total 

363 

64 

Sibley: 

Winthrop.- 

Pope: 

61 
34 

25 

Miscellaneous 

Miscellaneous 

110 

Total 

Total 

95 

135 

50 

12, 642 

180 

26 

Stearns: 

Melrose 

28 

North  St.  Paul 

28 

St.  Paul— 

St  Cloud 

520 

White  Bear  Lake 

61 

Miscellaneous 

146 

Total 

Total 

12,898 

781 

STATISTICS  OF  INCOME 


239 


Table  11. — Individual   returns    by   Slates    and    Territories — Number   of  returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

MINNESOTA— Continued 


County  and  city 


Steele: 

Blooming  Prairie. 

Owatonna 

Miscellaneous 

Total 

Stevens: 

Morris 

Miscellaneous 

Total 

Swift: 

Appleton 

Benson 

Miscellaneous 

Total 

Todd: 

Long  Prairie 

Staples 

Miscellaneous 

Total 

Traverse: 

Browns  Valley... 

Wheaton 

Miscellaneous 

Total -. 

Wabasha: 

Lake  City 

Plainview 

Wabasha 

M  iscellaneous 

Total 

Wadena: 

Wadena. 

Miscellaneous 

Total 


Number 
of  returns 

County  and  city 

Number 
of  returns 

17 
185 
28 

Waseca: 

Janesville...— 

20 

Waseca. . 

108 

Miscellaneous . 

28 

Total 

Washington: 

Stillwater ... . 

230 

156 

58 
36 

241 

Miscellaneous 

115 

Total 

94 

356 

Watonwan: 

Madelia. . 

31 
68 
40 

25 

St.  James 

105 

Miscellaneous 

30 

Total     

139 

160 

Wilkin: 

Breckenridge 

31 
58 
56 

91 

Miscellaneous . 

53 

Total 

144 

145 

Winona: 

15 

17 
45 
14 

Winona 

625 

Miscellaneous  ....  . 

42 

Total  

682 

Wright: 

Buffalo 

76 

45 

101 
21 
35 
61 

Cokato 

32 

Delano 

28 

Monticello 

12 

Miscellaneous 

92 

Total  - 

209 

Yellow  Medicine: 

Canby 

218 

54 

81 
26 

Granite  Falls 

50 

Miscellaneous . 

50 

Total 

154 

State  total 

107 

60,752 

MISSISSIPPI 


Adams: 

Natchez.. 

M  iscellaneous 

Total 

Alcorn: 

Corinth 

Miscellaneous 

Total 

Amite: 

Gloster. 

Miscellaneous 

Total. 

Attala: 

Kosciusko 

M  iscellaneous 

Total 

Benton:  Miscellaneous. 


409 
3 


412 


181 
2 


29 


Bolivar: 

Cleveland 

Rosedale 

Shaw 

Shelby 

M  iscellaneous 

Total 

Calhoun:  Miscellaneous. 
Carroll:  M iscellaneous — 

Chickasaw: 

Houston 

Okolona 

M  iscellaneous 

Total 

Choctaw: 

Aekerman... 

Miscellaneous 

Total 


240 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

MISSISSIPPI— Continued 


County  and  city 


Number 
of  returns 


Claiborne: 

Port  Gibson - 

M  iscellaneous 

Total. 

Clarke: 

Quitman 

Stonewall 

M  iscellaneous 

Total 

Clay: 

West  Point 

Miscellaneous 

Total 

Coahoma: 

Clarksdale 

M  iscellaneous 

Total 

Copiah: 

Crystal  Springs 

Hazlehurst 

M  iscellaneous 

Total 

Covington: 

Collins 

M  iscellaneous 

Total 

DeSota:  Miscellaneous 

Forrest: 

Hattiesburg 

M  iscellaneous 

Total 

Franklin: 

Bude 

Miscellaneous 

Total 

George:  Miscellaneous. 
Greene:  Miscellaneous. 

Grenada: 

Grenada 

M  iscellaneous 

Total 

Hancock: 

Bay  St.  Louis 

M  iscellaneous 

Total 

Harrison: 

Biloxi 

Oulfport 

Lyman 

Pass  Christian 

M  iscellaneous 

Total 

Hinds: 

Jackson 

M  iscellaneous 

Total 


74 


82 


71 


490 
213 


32 


87 


586 


139 
16 


155 


308 

492 

18 

66 

33 


916 


1,758 
154 


1,912 


County  and  city 


Holmes: 

Durant 

Lexington 

Miscellaneous 

Total 

Humphreys: 

Belzoni 

M  iscellaneous. 

Total.- 

Issaquena:  Miscellaneous 

Itawamba:  M  iscellaneous 

Jackson: 

Moss  Point 

Ocean  Springs 

Pascagoula 

Miscellaneous 

Total 

Jasper:  Miscellaneous 

Jefferson :  M  iscellaneous 

Jefferson  Davis:  Miscellaneous 

Jones: 

Ellisville 

Laurel 

M  iscellaneous 

Total.. 

Kemper:  Miscellaneous 

LaFayette:  Oxford 

Lamar: 

Lumberton 

Sumrall 

M  iscellaneous 

Total 

Lauderdale: 

Meridian 

Miscellaneous 

Total 

Lawrence:  Miscellaneous 

Leake:  Miscellaneous 

Lee: 

Tupelo 

M  iscellaneous 

Total-- 

Leflore: 

Greenwood 

Itta  Bena 

Miscellaneous 

Total 

Lincoln: 

Brookhaven 

Norfleld 

Miscellaneous. 

Total.. 

Lowndes: 

Columbus 

Miscellaneous 

Total 


STATISTICS  OF  INCOME 


241 


Table  11. — Individual    returns    hij    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

MISSISSIPPI— Continued 


County  and  city 


Madison: 

Canton 

Miscellaneous- 


Total. 


Marion: 

Columbia 

Miscellaneous. 


Total. 


Marshall: 

Holly  Springs. 
Miscellaneous. 

Total 


Monroe: 

Aberdeen 

Amory... 

Miscellaneous. 

Total 


Montgomery: 

Winona 

Miscellaneous. 

Total 


Neshoba: 

Philadelphia.. 
Miscellaneous. 

Total-. 


Newton: 
Newton. 
Union... 


Total. 


Noxubee: 

Macon 

Miscellaneous. 

Total 


Oktibbeha: 

Starkville 

Miscellaneous. 

Total 


Panola: 

Batesville 

Sardis 

Miscellaneous. 


Total . 


Pearl  River: 

Picayune 

Poplarville 

Miscellaneous. 

Total 

Perry: 

Richton. 

Miscellaneous. 

Total 


Number 
of  returns 


190 
28 

218 


no 

69 
12 


191 


82 


County  and  city 


Number 
of  returns 


Pike: 

McComb 
Magnolia 


31 

18 

Total                             

352 

41 

39 

Quitman: 

Marks                                    .  . -. 

34 

Miscellaneous 

61 

Total                    .  

95 

Rankin: 

Pelahatchie -- 

10 

Miscellaneous 

13 

Total                    -      

23 

Scott: 

Forest       - 

42 

Miscellaneous 

19 

Total                          .  

61 

80 

53 

15 

Stone: 

Wiggins                          .  

21 

Miscellaneous            .  .  

5 

Total -      - 

26 

Sunflower: 

Indianola                        .  

120 

Moor  head                   .  -  

36 

Ruleville          .         

60 

188 

Total                                 

404 

Tallahatchie: 

55 

Tutwiler 

36 

Aliscellaneous                      ... 

151 

Total  ...            

242 

Tate: 

Senatobia 

35 

Miscellaneous               .     

29 

Total 

64 

Tippah:  Miscellaneous     

44 

Tishomingo: 

luka                              

11 

8 

Total                   

19 

138 

Union: 

85 

35 

Total.     ..  

120 

242 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  19S8 — Contd. 


MISSISSIPPI— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Walthall:  Tylertown 

34 

Winston: 

59 

Warren: 

Vicksburg 

929 
25 

Miscellaneous 

10 

Total 

M  iscellaneous 

Total 

954 

Yalobusha: 

Water  Valley 

Washington: 

Greenville 

512 

95 

Miscellaneous  ... . 

Leland 

147 

Total 

Miscellaneous 

Total 

778 

Yazoo: 

Yazoo  City 

Wayne:  Miscellaneous 

38 
20 

307 

Webster:  Miscellaneous 

Miscellaneous 

51 

Total 

Wilkinson: 

358 

State  total 

Miscellaneous 

23 

Total 

65 

MISSOURI 


Adair: 

Kirksville 

Novinger 

M  iscellaneous 

Total 

Andrew: 

Savannah 

Miscellaneous 

Total 

Atchison: 

Kockport 

Tarkio 

Miscellaneous 

Total 

Audrain: 

Mexico.. 

Vandalia 

Miscellaneous 

Total 

Barry: 

Cassville 

Monett 

M  iscellaneous 

Total 

Barton: 

Lamar 

Liberal 

Miscellaneous 

Total 

Bates: 

Butler , 

Rich  Hill. 

Miscellaneous , 

Total , 

Benton:  Miscellaneous... 
Bollinger:  Miscellaneous 


200 
22 
3 


225 


147 


240 
29 

28 


297 


101 


Boone: 

Centralia. 

Columbia 

Miscellaneous. 

Total 


Buchanan: 

St.  Joseph 

Miscellaneous. 

Total 


Butler: 

Poplar  Bluff.. 
Miscellaneous. 

Total 


Caldwell: 

Braymer 

Hamilton 

Miscellaneous. 

Total 


Callawaj" 

Fulton... 

Miscellaneous. 

Total 


Camden:  Miscellaneous. 


Cape  Girardeau: 
Cape  Girardeau. 

Jackson 

Miscellaneous... 


Total. 


Carroll: 

Carrollton 

122 

Norborne 

27 

Miscellaneous 

22 

Total 

171 

Carter:  Miscellaneous 

6 

STATISTICS  OF  INCOME 


243 


Table  11.  — Individual   returns    by   States    and    Territories — Number    of  returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

MISSOURI— Continued 


County  and  city 


Cass: 

Harrisonville — . 

Pleasant  Hill. 

Miscellaneous 

Total 

Cedar: 

Eldorado  Springs 

Miscellaneous 

Total 

Chariton: 

Brunswick... 

Salisbury 

M  iscellaneous 

Total 

Christian:  Miscellaneous 

Clark: 

Kahoka. 

Miscellaneous 

Total 

Clay: 

Excelsior  Springs 

Liberty 

Miscellaneous 

Total 

Clinton: 

Cameron. 

Lathrop 

Plattsburg. 

Miscellaneous 

Total 

Cole: 

Jefferson  City 

Miscellaneous 

Total 

Cooper: 

Boonville 

Miscellaneous 

Total 

Crawford:  Miscellaneous. 

Dade: 

Greenfield 

Miscellaneous 

Total 

Dallas:  Miscellaneous 

Daviess: 

Gallatin 

Pattonsburg.. 

M  iscellaneous 

Total 

De  Kalb: 

Maysville 

Miscellaneous 

Total 


Number 
of  returns 


65 


132 
123 
121 


376 


163 


420 
14 


434 


157 
24 


181 


28 


43 


33 


County  and  city 


Dent:  Salem 

Douglas:  Miscellaneous. 

Dunklin: 

Campbell 

Cardwell 

Kennett 

Maiden , 

Senath 

M  iscellaneous 

Total 

Franklin: 

Paciflc 

Union , 

Washington 

Miscellaneous 

Total 

Gasconade: 

Hermann 

Miscellaneous , 

Total 

Gentry: 

Albany 

King  City 

Stanberry 

M  iscellaneous , 

Total- , 

Greene: 

Ash  Grove.. , 

Republic. -- , 

Springfield 

Miscellaneous. 

Total. 

Grundy: 

Trenton 

Miscellaneous 

Total 

Harrison: 

Bethany 

Cainsville 

M  iscellaneous 

Total. 

Henry: 

Clinton... 

Deepwater.. 

Windsor 

Miscellaneous 

Total- 

Hickory:  Miscellaneous. 

Holt: 

Mound  City 

Miscellaneous 

Total 

Howard: 

Fayette 

Glasgow 

Miscellaneous 

Total- 


244 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of    returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

MISSOURI— Continued 


County  and  city 


Howell: 

Mountain  View 

West  Plains 

Willow  Springs 

M  iscellaneous 

Total 

Iron:  Miscellaneous 

Jackson: 

Independence 

Kansas  City 

Lees  Summit 

Mount  Washington 
Miscellaneous 

Total 

Jasper: 

Carl  Junction 

Carterville 

Carthage 

Duenweg.. .-. 

Joplin 

Sarcoxie... 

Webb  City 

M  iscellaneous 

Total 

Jefferson: 

Crystal  City 

DeSoto 

Festus 

Miscellaneous 

Total _ 

Johnson: 

Holden 

Warrensburg 

M  iscellaneous 

Total 

Knox: 

Edina; 

Miscellaneous 

Total- 

La  Clede: 

Lebanon 

M  iscellaneous 

Total 

Lafayette: 

Higginsville 

Lexington.. 

Odessa. -- 

Miscellaneous 

Total 

Lawrence: 

Aurora 

Marionville 

Mount  Vernon 

Pierce  City 

Miscellaneous 

Total-. 

Lewis: 

Canton.. 

La  Grange 

Miscellaneous 

Total 


Number 
of  returns 


555 

21, 141 

50 

3 


21,817 


12 

11 

215 

2 

1,077 

16 

116 


1,457 


304 


102 
21 


76 
136 
22 
60 


County  and  city 


Lincoln: 

Elsberry 

Troy 

Miscellaneous 

Total 

Linn: 

Brookfield 

Marceline 

Miscellaneou  s 

Total 

Livingston: 

Chillicothe 

Miscellaneous 

Total 

McDonald:  Miscellaneous 

Macon: 

Bevier... 

La  Plata 

Macon 

Miscellaneous 

Total 

Madison: 

Fredericktown 

Miscellaneou  s 

Total 

Maries:  Miscellaneous 

Marion.; 

Hannibal 

Palmyra 

Miscellaneous.. 

Total 

Mercer: 

Princeton 

Miscellaneous 

Total 

Miller: 

Eldon 

Miscellaneous 

Total 

Mississippi: 

Charleston 

East  Prairie 

Miscellaneous 

Total 

Moniteau: 

California. 

Tipton 

Miscellaneous.. 

Total 

Monroe: 

Monroe  City 

Paris 

M  iscellaneous 

Total 


STATISTICS  OF  INCOME 


245 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  towiiships,  calendar  year  192S — Contd. 

MISSOURI— Continued 


County  and  city 


Number 
of  returns 


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: 

Maryville 

Miscellaneous 

Total 

Oregon: 

Thayer 

Miscellaneous 

Total 

Osage:  Miscellaneous. 
Ozark:  Miscellaneous 

Pemiscot: 

Caruthersville 

Hayti 

Miscellaneous 

Total 

Perry: 

Perryville 

Miscellaneous 

Total 

Fetlis: 

Sedalin 

Miscellaneous 

Total 

Phelps: 

Newburg 

Rolla 

St.  James 

Miscellaneous 

Total 

Pike: 

Bowling  Green... 

Louisiana 

Miscellaneous 

Total   


59 


108 


144 
54 


23 


168 
20 
21 


209 


22 


474 
28 


502 


208 


County  and  city 


Platte:  Miscellaneous 

Polk: 

Bolivar 

Miscellaneous 

Total 

Pula.ski:  Miscellaneous... 

Putnam : 

Union  vUle . .  - 

Miscellaneous 

Total 

Ralls:  Miscellaneous 

Randolph: 

Higbee 

Huntsville 

Moberly 

Miscellaneous 

Total 

Ray: 

Richmond 

Miscellaneous 

Total... — . 

Reynolds:  Miscellaneous 

Ripley: 

Doniphan 

Miscellaneous 

Total 

St.  Charles: 

St.  Charles 

Miscellaneous 

Total 

St.  Clair: 

.\ppleton  City 

Osceola.- 

Miscellaneous 

Total 

St.  Francois: 

Bonne  Terre 

Desloge 

Elvins 

Farmington 

Flat  River 

Miscellaneous 

Total 

Ste.  Genevieve: 

Ste.  Genevieve 

Miscellaneous 

Total 

St.  Louis: 

Clayton. 

Ferguson 

Kirkwood 

Maplewood 

Richmond  Heights... 

University  City 

Webster  Groves 

WeUston 

Miscellaneous 

Total 


Number 
of  returns 


440 
11 


470 


129 


352 
40 


392 

12 
11 
3 


130 
38 
17 

12f) 
97 

107 


515 


62 


1,313 
284 
690 
738 
373 

2,  066 

2,205 
133 

1,643 


9,445 


246 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


MISSOURI— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Saline: 

267 
94 
21 

58 

Sullivan: 

Milan 

19 

Slater            

Miscellaneous 

13 

Total 

32 

Taney:  Miscellaneous 

Total                           -                -  - 

440 

8 

20 

15 

Vernon: 

12 
3 

185 

Miscellaneous 

14 

Total 

199 

Total 

15 

Warren:  Miscellaneous 

Scott: 

59 
28 
8 
92 
30 

37 

Chaffee           -         - 

Washington:  Miscellaneous 

30 

Illmo 

Wayne: 

Piedmont       ..  

Oran    

9 

M  iscellaneous 

17 

Miscellaneous 

Total 

223 

26 

Total 

Webster: 

Marshfleld       --  ..    

4 

16 

7 

Shelby: 

12 

21 
15 

Total--- 

23 

Worth: 

Grant  City - 

Miscellaneous 

14 

48 

Miscellaneous 

2 

Total-   - 

1 
18 
24 
11 

16 

Stoddard: 

Wright: 

Mountain  Grove 

Bernie 

Bloomfleld 

12 

Miscellaneous 

8 

Total-.- - - 

20 

Total  

54 

City  of  St.  Louis :... 

49,  976 

Stone:  Miscellaneous 

8 

State  total.- 

99,  295 

MONTANA 

Dillon 

173 
109 

Cascade: 

Great  Falls 

1,998 

Miscellaneous    

186 

Total - 

Total 

282 

2,184 

Chouteau: 

Fort  Benton        ......  

61 
19 

56 

Hardin 

Miscellaneous 

120 

Total - 

80 

176 

Total-- - 

Custer: 

Miles  City 

64 
55 

334 

Chinook .- 

Miscellaneous 

18 

Total 

352 

Total 

119 

Daniels: 

■»,.,, 

47 

80 

Broadwater:  Miscellaneous 

Miscellaneous. 

42 

Carbon: 

199 
89 

Total 

122 

Red  Lodge 

Dawson: 

M  iscellaneous 

182 

Total 

288 

Miscellaneous 

27 

Total          

Carter:  Miscellaneous  . . 

« 

209 

STATISTICS  OF  INCOME 


247 


Table  11. — Individual   returns    by   States    and    Territories — Number   of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


MONTANA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
3f  returns 

Deerlodge: 

934 
3 

Madison: 

Ennis 

9 

Miscellaneous 

88 

Total 

Total           . 

937 

97 

Meagher:  Miscellaneous 

Fallon: 

Baker                                      -    

27 
6 

77 

Mineral:  Miscellaneous 

30 

Missoula: 

Missoula 

Total 

33 

724 

65 

380 
162 

Total 

Fergus: 

789 

Musselshell: 

Roundup 

Total 

542 

207 

104 

270 
132 
51 

Total 

311 

Park: 

Miscellaneous 

371 

Total                      

453 

Miscellaneous 

48 

Total 

Gallatin" 

371 
41 
84 

419 

Petroleum:  Miscellaneous. 

Three  Forks 

27 

Phillips: 

Malta                 

Total 

496 

53 

30 

24 

Total                                  

83 

22 
23 

Pondera:  Miscellaneous 

Cut  Bank     

176 

Powder  River:  Miscellaneous 

35 

Powell: 

Deer  Lodge 

45 

208 

10 

Miscellaneous    

37 

Golden  Valley:  Miscellaneous 

Total 

61 
22 

245 

Granite: 

Prairie;  Miscellaneous 

Philipsburg 

33 

Ravalli: 

Hamilton 

Total 

83 

71 

40 

Hill: 

Havre    

340 

43 

Total 

111 

Richland: 

Sidney 

383 

68 

Total 

Miscellaneous 

25 

Jefferson:  Miscellaneous 

66 
91 

Total 

83 

Judith  Basin:  Miscellaneous 

Roosevelt: 

Poplar 

Lake: 

25 
61 

24 

Wolf  Point 

55 

Miscellaneous 

72 

Total 

Total 

76 

151 

Rosebud: 

Forsyth 

Lewis  and  Clark: 

East  Helena    . 

32 

1,138 

104 

61 

Helena 

Miscellaneous 

73 

1 

Total 

124 

1,274 

63 

Liberty:  Miscellaneous 

37 

ShfiHflniT   IVrisofiUf^riprnis  , 

166 

Silver  Bow: 

Butte 

Lincoln: 

Eureka . 

12 
70 
43 

3,380 

Libby 

Walkerville 

49 

Miscellaneous . 

Miscellaneous 

25 

Total 

Total . 

125 

3,454 

Stillwater:  Miscellaneous 

22 

57 

248 


STATISTICS  OF  INCOME 


Table  11. — Individual    rehirns    by    States    and    Territories — Number    of    returns 
distributed  by  counties,  cities,  and  toumships,  calendar  year  1928- — Contd. 

MONTANA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Wheatland: 

Harlowton                  ..             

Number 
of  returns 

Sweet  Grass: 
Big  Timber 

60 
13 

59 

Miscellaneous 

Miscellaneous 

28 

Total 

Total 

73 

Teton : 

52 
102 

Wibaux:  Miscellaneous 

11 

Yellowstone: 

Billings..  ....     

Total - 

154 

1,015 

58 

Toole:  Miscellaneous. -. 

294 
22 

Miscellaneous 

27 

Total 

1,100 

Valley: 

141 
97 

State  total  .  .        . 

Total 

238 

Adams: 

Hastings.-.  

551 

Miscellaneous 

68 

Total 

619 

Antelope: 

Neligh 

43 

Miscellaneous 

63 

Total 

106 

Arthur:  Miscellaneous 

Banner:  Miscellaneous 

Blaine:  Miscellaneous 

4 
5 

7 

Boone: 

Albion.. -  - 

95 

St.  Edwards... 

45 

Miscellaneous 

76 

Total 

216 

Box  Butte: 

Alliance 

283 

Miscellaneous 

44 

Total . 

327 

Boyd:  Miscellaneous 

54 

Brown: 

Ainsworth 

Long  Pine 

Miscellaneous- 


Total.. 

BufTalo: 

Kearney 

Ravenna 

Shelton 

Miscellaneous. 

Total 

Burt: 

Lyons 

Oakland 

Tekarnah 

Miscellaneous. 

Total 


Butler: 

David  City 

128 

Miscellaneous                                 .  . 

175 

Total.. ? 

303 

Cass: 

Plattsmouth..      .                     

102 

Weeping  Water 

29 

Miscellaneous 

\')Xi 

Total.. 

287 

Cedar: 

Hartington 

75 

Randolph 

74 

Miscellaneous 

129 

Total 

278 

Chase:  Miscellaneous 

61 

Cherry: 

Valentine 

45 

Miscellaneous 

96 

Total 

141 

Cheyenne: 

Sidney 

132 

Miscellaneous 

46 

Total 

178 

Clay: 

Sutton 

23 

Miscellaneous... 

95 

Total 

118 

Colfax: 

Schuyler..      .. 

116 

Miscellaneous 

179 

Total .  .      .. 

296 

Cuming: 

West  Point 

129 

126 

Miscellaneous  . 

95 

Total 

350 

STATISTICS  OF  INCOME 


249 


Table  11. — Individual    returns    by    Slates    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

NEBRASKA— Continued 


County  and  city 


Number 
of  returns 


Custer: 

Broken  Bow 

Sargent 

Miscellaneous 

Total 

Dakota: 

South  Sious  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 

Dundy: 

Benkelman 

Miscellaneous 

Total 

Fillmore: 

Geneva 

Miscellaneous 

Total 

Franklin: 

Franklin 

Miscellaneous 

Total 

Frontier: 

Curtis 

Miscellaneous 

Total 


74 

15 

101 


190 


48 
111 


159 


147 
41 
17 


244 


52 


530 
127 
44 
108 
107 


916 


11,037 
115 


11, 152 


40 


96 


County  and  city 


Furnas: 

Beaver  City... 

Cambridge 

Miscellaneous. 

Total 


Number 
of  returns 


Beatrice 

Wymore 

Miscellaneous. 

Total 


Garden:  Miscellaneous. 

Garfield:  Burwell 

Gosper:  Miscellaneous.. 
Grant:  Miscellaneous... 
Greeley:  Miscellaneous. 


Hall: 

Grand  Island. 
Miscellaneous. 


Total - 


17 

47 
85 


334 


481 


635 
40 


Hamilton; 

99 

Miscellaneous 

67 

Total 

166 

Harlan: 

25 

Miscellaneous 

67 

Total 

92 

Hayes:  Miscellaneous 

5 

Hitchcock;  Miscellaneous 

82 

Holt: 

Atkinson 

30 

O'Neill 

43 

Miscellaneous 

45 

Total 

118 

Hooker;  Miscellaneous 

20 

Howard; 

St.  Paul 

51 

Miscellaneous 

20 

Total 

71 

Jefferson: 

Fairbury 

246 

88 

Total 

334 

Johnson: 

Tecumseh.    

61 

39 

Total    

100 

Kearney: 

Minden              

57 

41 

Total 

98 

Keith: 

Ogallala 

45 

Miscellaneous    .    

30 

Total 

75 

250 


STATISTICS  OF  INCOME 


Table  11. — Individual   returns    by   States    and    Territories — Number   of  returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

NEB  R  ASK  A— Continued 


County  and  city 


Keya  Paha:  Miscellaneous. 

Kimball: 

Kimball 

Miscellaneous 

Total 

Knox: 

Bloomfield 

Creighton 

Miscellaneous 

Total 

Lancaster: 

College  View 

Havelock -.- 

Lincoln 

Miscellaneous 

Total 

Lincoln: 

North  Platte 

Miscellaneous 

Total 

Logan:  Miscellaneous 

Loup:  Miscellaneous 

McPherson:  Miscellaneous 

Madison: 

Madison 

Newman  Grove 

Norfolk 

Tilden.. 

Miscellaneous 

Total 

Merrick: 

Central  City 

M  iscellaneous 

Total 

Morrill: 

Bayard 

Bridgeport 

Miscellaneous 

Total 

Nance: 

FuUerton 

Genoa 

Miscellaneous 

Total 

Nemaha: 

Auburn. 

M  iscellaneous. 

Total 

Nuckolls: 

Superior 

Miscellaneous 

Total 

Otoe: 

Nebraska  City 

Miscellaneous 

Total - 


Number 
of  returns 


26 
112 


38 
38 
113 


189 


22 

66 

3,535 

120 


3,743 


372 
69 


441 


101 
30 

368 
26 
49 


574 


111 
74 


185 


97 


100 


109 

65 


108 
65 


252 
110 


County  and  city 


Pawnee: 

Pawnee  City 

Miscellaneous 

Total 

Perkins:  Miscellaneous 

Phelps: 

Holdrege.. 

M  iscellaneous 

Total 

Pierce: 

Pierce. 

Plainview... 

Miscellaneous 

Total 

Platte: 

Columbus 

Miscellaneous 

Total 

Polk: 

Osceola 

Stromsburg 

Miscellaneous 

Total 

Red  Willow: 

McCook 

Miscellaneous 

Total 

Richardson: 

Falls  City. 

Humboldt 

Miscellaneous 

Total 

Rock:  Miscellaneous... 

Saline: 

Crete 

Friend 

Wilber 

M  iscellaneous 

Total 

Sarpy:  Miscellaneous.. 

Saunders: 

Ashland 

Wahoo 

Miscellaneous 

Total 

Scotts  BluS: 

Gering 

Mitchell 

ScottsbluS 

Miscellaneous 

Total 

Seward: 

Seward 

M  iscellaneous 

Total 


STATISTICS  OF  INCOME 


251 


Table  11. — Individual    returns    by    Stales    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

NEB  R  A  S  K  A— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Sheridan: 

Gordon        

63 
130 

Valley: 
Ord.- 

87 

Miscellaneous 

Miscellaneous 

31 

Total 

Total 

193 

118 

Washington: 

Blair 

Sherman: 

Loup  City 

35 
21 

122 

Miscellaneous 

125 

Total 

Total           - 

56 

247 

Wayne: 

33 

150 

Stanton: 

76 
27 

Miscellaneous 

85 

Total - 

Miscellaneous 

235 

Webster: 

Red  Cloud... 

Total. 

103 

30 

.      44 
131 

Miscellaneous 

41 

Total  -       .    . 

Hebron .  

Miscellaneous 

Wheeler:  Miscellaneous 

Total 

175 

8 

York: 

York 

Thomas:  Miscellaneous. 

10 

194 

28 
132 

160 

Miscellaneous 

55 

Thurston: 

Total 

Walthill 

State  total 

Total  - 

31, 426 

NEVADA 


Churchill: 

103 
11 

114 

Mineral:  Miscellaneous 

27 

Nye: 

Tonopah. 

Miscellaneous 

231 

Total. 

42 

Clark: 

247 
29 

Total. 

273 

Ormsby: 

Carson  City 

Total 

276 

63 

Douglas:  Miscellaneous 

103 

Miscellaneous 

3 

Total 

Elko: 

273 
211 

484 

66 

Elko 

Pershing: 

Lovelock. 

Miscellaneous 

Total. 

71 

Esmeralda: 

58 
13 

Miscellaneous 

26 

Goldfield 

97 

Miscellaneous 

Storey:  Virginia  City 

Washoe: 

Reno. 

Sparks 

Miscellaneous 

Total 

White  Pine: 

East  Ely 

Total. 

71 

16 

Eureka:  Miscellaneous 

61 

Humboldt: 

Winnemucca 

178 

53 

231 

1,258 
145 

Miscellaneous... 

36 

Total 

1,439 

Lander:  Miscellaneous 

94 

Lincoln: 

50 
39 

66 

Caliente.. 

Flv 

179 
317 

Miscellaneous. 

McGill 

Total 

89 

Ruth... 

211 

124 

76 
63 

139 

Lyon: 

Total-- 

State  total.. 

Yerington 

897 

Miscellaneous 

Total 

4,477 

107095—30 17 


252 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

NEW  HAMPSHIRE 


County  and  city 


Belknap: 

Alton 

Barnstead 

Belmont 

Laconia 

Meredith 

Tilton 

Miscellaneous 

Total , 

Carroll: 

Bartlett 

Conway 

Ossipee 

Sandwich 

Wakefield 

Wolfeboro 

Miscellaneous, 

Total 

Cheshire: 

Fitz  William... 

Hinsdale 

Jaffrey 

Keene 

Marlboro 

Swanzey 

Troy.. 

Walpole 

Winchester 

Miscellaneous 

Total 

Coos: 

Berlin 

Colebrook 

Gorham 

Groverton 

JelTerson 

Lancaster 

Stewartstown. 

Whitcfleld 

Miscellaneous 

Total. 

Grafton : 

Ashland.. 

Bethlehem 

Bristol 

Campton 

Can:ian 

Enfield 

Hanover. 

Haverhill 

Lebanon 

Lincoln 

Lisbon. 

Littleton 

Lyme 

Plymouth 

Woodstock 

Miscellaneous 

Total 

Hillsborough: 

Amherst 

Antrim 

Bedford 


Number 
of  returns 


17 
1 

10 
375 
62 
95 
94 


13 

50 
72 
644 
38 
29 
17 
44 
35 


1,028 


586 
55 
71 
44 
11 

128 
14 
54 
64 


1,027 


43 

36 

53 

9 

18 

12 

370 

111 

293 

42 

67 

197 

7 

140 

16 

99 


1,513 


County  and  city 


Hillsborough — Continued 

Goffstown 

Greenville . 

Hillsborough 

Hudson,. 

Manchester 

Merrimack 

Milford 

Nashua 

Peterboro 

Weare 

Wilton 

Miscellaneous. 

Total 

Merrimack: 

Andover 

Bosctiwen 

Concord 

Franklin 

Henniker 

Hooksett 

Ho!>kinton 

Northfield 

Pembroke 

Filtsfield 

Warner 

Miscellaneous 

Total. 

Rockingham: 

Derry 

Epping 

E.xeter 

Hampton 

Kingston 

Londonderry 

Newmarket" 

Northwood 

Plaistow 

Portsmouth 

Raymond.-      

Rye 

Salem 

Seabrook 

Miscellaneous 

Total 

Strafford: 

Dover 

Farmington 

Milton 

Rochester 

Somers  worth 

Miscellaneous 

Total 

Sullivan: 

Cliarlestown. 

Claremont 

Cornish 

Newport 

Sunapee 

Miscellaneous 

Total... 

State  total. 


STATISTICS  OF  INCOME 


253 


Table  11. — Individual    returns    by    Stales    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  towtiships,  calendar  year  1928 — Contd. 


NEW  JERSEY 


County  and  city 


Number 
of  returns 


Atlantic: 

Absecon 

Atlantic  City.. 

Egg  Harbor 

Hammonton... 

Landisville 

Margate 

Mays  Landing. 

Northfield 

Pleasanlville... 
Somers  Point  .- 

Ventnor 

Miscellaneous.. 


Total. 


Bergen: 

Allendale 

Alpine 

Bergenfield 

Bogata 

Carlstadt 

ClifTside.... 

Closter 

Cresskell 

Demarest 

Dumont 

East  Paterson 

East  Rutherford 

Edgewater 

Emerson 

Englewood 

Fairview 

Fort  Lee 

■  Garfield 

Glenrock 

Grantwood. 

Hackensack 

Hasbrouck  Heights. 

Hillsdale... 

Leonia 

Little  Ferry... 

Lodi 

LjTidhurst 

Mavwood. 

Midland  Park 

Moonachie 

Morsemere. 

North  Arlington 

Oradell 

Palisade  Park 

Park  Ridge 

Ramsey 

Ridgefleld 

Ridgefield  Park 

Ridgewood 

Riveredge 

Rutherford 

Tenafly... 

Wallington 

Waldwick 

Westwood.. 

Woodclifi  Lake 

Woodridge 

Wortendyke 

AVyckoff 

M  iscellaneous 


Total- 


Burlington: 

Beverly 

Bordentown.. 

Burlington 

Florence 

Medford 

Moorestown... 
Mount  HoUy. 


70 
4,218 

81 

113 

3 

181 

50 

46 
265 

38 
604 
112 


5,781 


176 

13 

435 

694 

247 

280 

213 

92 

64 

307 

74 

288 

199 

47 

1,912 
110 
240 
384 
452 
740 

1,816 
531 
137 
584 
135 
276 
704 
255 
138 
10 
25 
221 
267 
332 
128 
199 
313 
871 

1,893 
193 

1,710 

512 

67 

44 

491 

695 

218 

45 

105 

2,327 


22,209 


County  and  city 


Number 
of  returns 


Burlington — Continued. 

Palmyra. 

Riverside 

Riverton 

Roebling... 

M  iscellaneous 


Total. 


Camden: 

Audubon 

Berlin 

Blackwood 

Brooklawn 

Camden 

Clement  on. 

ColUngswood 

Gloucester 

Haddonfield 

Haddon  Heights. 
Laurel  Springs... 

Magnolia.- 

M  erchant  villa 

VVestmont 

Moodlynne 

Miscellaneous 


Total. 


Cape  May: 

Cape  May 

Cape  May  Court  House. 

Ocean  City 

Wildwood 

Woodbine 

Miscellaneous. 


Total- 


Cumberland: 

Bridgeton 

Millville 

Port  Norris 

Vineland 

Miscellaneous. 

Total-- 


Essex: 

Belleville 

Bloomfleld 

CaldwelL 

East  Orange- . . 

Glenridge 

Hilton.. -. 

Irvington 

Livingston 

Maplewood 

Millburn- 

Montclair 

Newark... 

Nutley 

Orange 

Roseland- 

Short  Hills 

South  Orange.. 

Verona 

West  Caldwell. 
West  Orange... 
Miscellaneous.. 


52 
156 
292 
43 
28 
516 
211 


Total- 


Gloucester: 

Clayton 

Glassboro 

National  Park. 
Paulsboro 


227 
104 
357 
50 
377 


2,413 


325 

56 

52 

41 

2,954 

35 

905 

275 

881 

370 

66 

30 

764 

106 

42 

379 


7,281 


161 
44 
320 
297 
7 
111 


940 


484 
250 
53 
487 
106 


1,380 


1,117 

2,603 

608 

8,573 

1,306 

23 

2,851 

78 

2,653 

307 

5,530 

24, 473 

1,250 

2,224 

45 

456 

2,255 

515 

69 

1,582 

308 


58, 826 


156 


254 


STATISTICS  OF  INCOME 


Table  U. — Individual    returns    by    States    and    Territories — Number    of   returjis 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

NEW  JERSEY— Continued 


County  and  city- 


Gloucester— Continued. 

Pitman--- 

Swedesboro 

"VVenonah 

Westville.- 

Williamstown 

Woodbury 

Miscellaneous. 


Total. 


Hudson: 

Arlington 

Bayonne... 

East  Newark 

Guttenberg 

Harrison 

Hoboken 

Hudson  Heights. 

Jersey  City 

Kearney 

North  Bergen 

Secaucus 

Union  City 

Weehawken 

West  New  York. 
M  iscellaueous 


Total - 


Hunterdon: 

Clinton 

Flemington... 
Frenchtown... 
Highbridge  — 
Lambertville.. 

Milford 

Miscellaneous. 

Total 


Number 
of  returns 


254 
136 
101 
84 
53 
563 
237 


1,739 


1,338 

3,563 

66 

181 

366 

3,030 

76 

16, 291 

576 

1,287 

192 

3,043 

1,588 

1,663 

54 

33, 314 


Mercer: 

Highstown 

Hopewell 

Pennington... 

Princeton 

Trenton 

Miscellaneous- 
Total 


Middlesex: 

Carteret 

Cranbury ., 

Dunellen 

Fords 

Highland  Park... 

Janiesbiu-g 

Metuchen 

Middlesex 

Milltown... 

New  Brunswick. 

Old  Bridge 

Parlin 

Perth  Amboy... 

Sayreville. 

Sewarcn 

South  .\mboy... 

South  Kiver 

Woodbridge 

Miscellaneous... 


Total. 


Monmouth: 

Asbury  Park 

Atlantic  Highlands. 
Avon 


72 
162 

33 

97 
159 

34 
272 


829 


167 

64 

70 

1,134 

6,194 

265 


6,894 


319 

42 

306 

8fi 

294 

56 

409 

7 

130 

1,935 

14 

99 

1,351 

72 

54 

272 

184 

398 

451 


6,479 


986 
111 
75 


County  and  city 


Number 
of  returns 


Monmouth— Continued. 

Belmar ; 

Bradley  Beach.. 

Fair  Haven. 

Freehold 

Highlands 

Keansburg— 

Keyport 

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. 


Ocean: 

Lakewood 

New  Egypt 

Point  Pleasant. 

Toms  River 

Tuckerton 

Miscellaneous.. 


Total. 


Passaic: 

Bloomingdale... 

Clifton 

Haledon 

Hawthorne 

Little  Falls 

Passaic 

Paterson 

Pompton  Lakes. 
Prospect  Park... 

Totowa. 

Wanaque 

West  Paterson.. 
Miscellaneous.... 

Total 


Salem: 

Carneys  Point. 

Elmer.. 

Penns  Grove... 

Salem. 

Woodstown 

Miscellaneous.. 


Total. 


STATISTICS  OF  INCOME 


255 


Table  11. — Individual   returns    by   States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

NEW  JERSEY— Continued 


County  and  city 


Somerset: 

Bernardsville 

Bound  Brook 

Gladstone 

Manville 

North  Plainfield... 

Peapack 

■  Raritan 

Somerville 

South  Boundbrook 
Miscellaneous 

Total 

Sussex: 

Franklin, 

Newton 

Ogdensburg 

Sparta 

Stanhope 

Sussex 

Miscellaneous 

Total-- 

Union: 

Cranford -.. 

Elizabeth. -.. 

Fanwood. 

Garwood 

Hillside 


Number 
of  returns 


224 

511 
56 
24 

313 
32 
68 

581 
37 

202 


86 
287 
27 
18 
47 
65 
120 


650 


940 

5,902 

128 

96 

802 


County  and  city 


Union— C  ontinued . 

Kenil  worth 

Linden 

Lyons  Farms 

New  Providence 

Plainfield.. 

Rahway 

Roselle 

Roselle  Park 

Scotch  Plains 

Springfield 

Summit 

Union  Town 

Westfield 

Miscellaneous. .- 

Total... 

Warren: 

Alpha 

Belvidere 

Hackettstown... 

Ox-ford 

Phillipsburg 

Washington 

Miscellaneous... 

Total.-- 

State  total 


NEW  MEXICO 


Bernalillo: 

Albuquerque 

Miscellaneous 

Total- 

Catron:  Miscellaneous.. 

Chaves: 

Rosswell 

Miscellaneous 

Total- 

Colfax: 

Dawson.-- 

Koehler 

Raton 

Miscellaneous 

Total 

Curry: 

Clovis --- 

M  iseeUaneous 

Total 

De  Baca:  Miscellaneous 

Dona  Ana: 

Las  Cruces 

Miscellaneous 

Total 

Eddy: 

Artesia 

Carlsbad 

M  iseeUaneous 

Total -. 


249 
20 


269 


163 
109 


124 
156 
35 


Grant: 

Central .».. 

Fort  Bayard 

Hurley 

Santa  Rita 

Silver  City 

Tyrone 

Miscellaneous 

Total 

Guadalupe: 

Santa  Rosa 

M  iseeUaneous 

Total 

Harding:  Miscellaneous 

Hidalgo: 

Lordsburg 

Miscellaneous 

Total 

Lea:  Miscellaneous 

Lincoln: 

Carrizozo 

Miscellaneous 

Total .-. 

Luna: 

Columbus 

Deming 

M  iseeUaneous 

Total 

McKinley: 

Gallup 

Miscellaneous 

Total 


118 
321 


256 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returm 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

NEW  MEXICO— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Mora: 

5 
33 

San  Miguel: 

East  Las  Vegas 

276 

Miscellaneous.  . 

Miscellaneous.-- 

Total 

Santa  Fe: 

Santa  Fe 

33 

Total 

38 

309 

Otero: 

63 
17 
23 

442 

Alamogordo                       - 

Miscellaneous— 

Total _ 

Sierra:  Miscellaneous 

Socorro: 

Magdalena 

42 

484 

Total 

103 

43 

Quay: 

128 
38 

28 

San  Marcial 

Socorro 

36 

166 

Miscellaneous . 

14 

Total 

Rio  Arriba: 

3 

74 

113 

Taos: 
Taos 

Miscellaneous. . 

46 

21 

Total -. 

77 

Total 

67 

Roosevelt: 

43 

25 

Torrance:  Miscellaneous 

36 

Portales... 

Union: 

Miscellaneous 

■ 

52 

Total 

68 

Miscellaneous 

18 

Total 

Sandoval: 

19 
22 

70 

Valencia: 

Belen 

Bernalillo .  . 

Miscellaneous 

62 

Total 

41 

Miscellaneous 

48 

Total 

110 

45 
55 

Miscellaneous  for  State:  Residents  of 

Farmington 

Miscellaneous 

116 

State  total 

Total 

100 

6,686 

NEW  YORK 


Albany: 

-4.1bany 

Altamont 

Cohoes-.. 

Delmar 

Green  Island 

Menands 

Ravena.- 

Selkirk 

Slingerlands 

Watervliet 

West  Albany 

Miscellaneous 

Total 

Allegany: 

Andover 

Angelica... 

Belmont 

Bolivar 

Cuba 

Friendship 

WellsviUe.. 

M  iscellaneous 

Total 

'  See  footnote  on  p.  259. 


7,778 

55 

644 

121 

108 

70 

52 

29 

64 

461 

41 

266 


27 

19 

45 

140 

79 

35 

280 

169 


794 


Bronx:  New  York  City ' 

Broome: 

Binghamton 

Deposit 

Endicott. 

Johnson  City.. 

Port  Dickinson 

Union 

Miscellaneous 

Total 

Cattaraugus: 

Allegany 

Cattaraugus 

Ellicottville 

Franklinville 

Gowanda 

Little  Valley. 

Olean. 

Randolph 

Salamanca 

Miscellaneous 

Total 


30, 527 


3,  676 
119 
484 
393 

25 

143 


4,902 


67 

45 

43 

78 

151 

40 

1,015 

40 

388 

198 


2,065 


STATISTICS  OF  INCOME 


257 


Table  11. — Individual   returns    by   States   and    Territories — Number   of  returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


NEW  YORK— Continued 


County  and  city 


Caj^uga: 

Auburn 

Moravia 

Port  Byron... 

Weedsport 

Miscellaneous. 


Total. 


Chautauqua: 

Brocton 

Dunkirk. 

Falconer 

Fredonia 

Jamestown 

Ripley 

Silver  Creek.. 

Westfleld 

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 

Oermantown.. 

Hillsdale 

Hudson 

Kinderhook... 

Philmont 

Stottville 

Valatie 

Miscellaneous. 

Total. 


<  'ortland: 

Cortland 

Homer 

McGraw 

Miscellaneous- 
Total 


Delaware: 

Delhi 

Hancock. 


Number 
of  returns 


1,544 
52 
34 
47 
170 


1,847 


42 
582 

90 

240 

2,635 

22 
125 
155 
377 


4,268 


2,365 
76 
71 
51 


2,563 


68 

59 

390 

54 


785 


25 
31 
11 
507 
106 
95 


775 


165 
29 
40 
19 

643 
51 
39 
76 
38 

165 


1,265 


923 


County  and  city 


Delaware— Continued. 

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 

M  iscellaneous 


Total. 


Erie: 


Akron 

Angola 

Blasdell 

Buffalo 

Colden 

Depew. 

East  Aurora... 

Forks 

Hamburg 

Kenmore. 

Lackawanna.. 

Lancaster 

North  Collins. 

Sloan 

Springville 

Tonawanda.-. 
Williamsville.. 
Miscellaneous- 
Total 


Essex: 

Au  Sable  Forks.-. 

Elizabethtown 

Keeseville 

Lake  Placid 

Lake  Placid  Club. 

Port  Henry.. 

Ticonderoga. 

Westport 

Willsboro 

Miscellaneous 


Total. 


Franklin: 

Chateaugay... 

Malone 

Saranac  Lake.. 
Tupper  Lake.- 
Miscellaneous. 

Total 


258 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    hy    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


NEW  YORK— Continued 


County  and  city 


Fulton: 

Broadalbin 

Gloversville... 

Johnstown 

Mayfield 

Northville 

Miscellaneous 


Number 
of  returns 


55 
1,042 
522 
33 
58 
24 


Total- - 

1,734 

Genesee: 

Batavia 

660 
205 
105 
189 

Le  Roy     .            -  .-  

Oakfield...          

Total 

1,159 

Greene: 

40 
20 

278 
74 
28 
21 

146 

Cairo 

Catskill              . 

Coxsackie         

Windham 

Miscellaneous.       - 

Total  ..  -           

607 

Hamilton:  Miscellaneous --  -  .-. 

49 

Herkimer: 

132 
120 
343 
356 
448 
64 
200 

Frankfort                  --  

Herkimer ..      

Ilion 

Little  Falls 

Mohawk-      

Total 

1,663 

Jefferson: 

86 
74 
44 
214 
94 
25 

Alexandria  Bay 

Antwerp         

Carthage-.  .  - 

Clayton.. 

Dexter            .  

Watertown 

1,770 

Miscellaneous 

319 

Total 

2,626 

Kings:  Brooklyn  2 _ 

113,525 

Lewis: 

204 

Miscellaneous. 

161 

Total 

365 

Livingston: 

Avon 

130 

Caledonia 

70 

Dansville 

280 

Qeneseo 

155 

Mount  Morris  -- 

85 

53 

MiscQllaneous 

146 

Total 

919 

Madison: 

120 

142 

Hamilton           .  ..    

153 

550 

Miscellaneous... 

198 

Total 

1,163 

County  and  city 


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 

Hicksville.- 

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  2. 


Niagara: 

La  Salle 

Lockport... 

Middleport 

Niagara  Falls 

North  Tonawanda. 
Miscellaneous 


Total. 


Oneida: 

Boonville 

Camden 

Clayville 

Clinton 

New  Hartford.. 
Oriskany  Falls. 

Rome 

Sherrill 


s  See  footnote  on  p.  259. 


STATISTICS  OF  INCOME 


Z5y 


Table  11. — Individual    returns    by   States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

NEW  YORK— Continued 


County  and  city 


Oneida— Continued. 

Utica -.- 

Waterville 

Whitesboro 

Yorkville -.. 

Miscellaneous 

Total 

Onondaga: 

Baldwinsville 

East  Syracuse 

Fayetteville 

Jordan... 

Liverpool 

Manlius 

Skaneateles 

Solvay. 

Syracuse 

Miscellaneous 

Total. 

Ontario: 

Canandaigua.. 

Clifton  Springs 

Geneva 

Naples. - 

Phelps 

Shortsville... 

Victor 

Miscellaneous 

Total 

Orange: 

Central  Valley 

Chester 

Cornwall 

Cornwall  on  the  Hudson 

Firthclifle 

Florida.. 

Goshen 

Harriman 

Highland  Falls 

Highland  Mills 

Maybrook 

Middletown.. 

Monroe 

Montgomery 

New  burgh 

Port  Jervis 

Tuxedo  Park 

Walden 

Warwick 

Washingtonville 

West  Point 

Miscellaneous 

Total 

Orleans: 

Albion 

Holley 

Medina 

Miscellaneous 

Total 


Number 
of  returns 


4,473 

76 

138 

39 

396 


6,688 


180 

219 

143 

32 

94 

77 

181 

191 

11,  546 

477 


13, 140 


380 
140 
853 
45 
50 
55 
53 
101 


1,677 


46 


21 

27 

196 

26 

71 

29 

40 

991 

118 

61 

1,643 

490 

170 

165 

199 

34 

37 

241 


4,800 


241 
74 
260 


County  and  city 


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 

Total 

Richmond:  New  York  City  ' 

Rockland: 

Congers 

Garnerville 

Haverstraw 

HiUburn 

Nanuet 

New  City 

Nyack 

Pearl  River... 

Piermont 

South  Nyack 

Sparkill... 

Spring  Valley 

Stony  Point  

Suffern 

Tappan 

Tomkins  Cove. 

Valley  Cottage 

West  Haverstraw 

West  Nyack 

Miscellaneous 

Total.. 


Number 
of  returns 


New  York  City:  Number 

Counties—  of  returns 

Bronx 30,527 

Kings  (Brooklyn) 113,525 

New  York 357,825 

Queens 43,300 

Richmond 4,550 

Total 549,727 


260 


STATISTICS  OF  INCOME 


Table  11. — Individual    relurns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


NEW  YORK— Continued 


County  and  city 


St.  Lawrence: 

Canton 

Gouverneur 

Massena 

Norwood 

Ogdensburg 

Potsdam 

Miscellaneous 

Total 

Saratoga: 

Ballston  Lake 

Ballston  Spa 

Corinth 

Mechanicville 

Palmer 

Round  Lake 

Saratoga  Springs.. 

Schuvlerville 

South  Olens  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 

Steuben: 

Addison.. 

.\voca 

Bath 

Canisteo 

Corning 

Horuell 

Painted  Post 

Wayland.. 

Miscellaneous 

Total-.. 

Suffolk: 

-■Vmityville... 

Babylon.. 

Bay  Shore.. 

East  Hampton 

Greenport.. 

Huntington 


Number 
of  returns 


183 
169 
310 
63 
489 
218 
309 


30 

234 
52 

349 
28 
38 

683 
59 
50 
45 
10 

136 
63 


1,777 


5,787 
408 

74 


154 
25 
23 
15 
28 
22 
45 


76 
121 
33 


230 


233 

105 


43 
14 
165 
81 
620 
750 
102 
100 
176 


2,051 


326 
402 
390 
169 
165 
774 


County  and  city 


Suffolk— Continued. 

Islip 

Lindenhurst 

Northport 

Patchogue 

Port  Jefferson 

River  head. 

Sag  Harbor 

Sayville 

■»       Southampton 

Miscellaneous 

Total 

Sullivan: 

Callicoon 

Liberty 

Livingston  Manor 
Monticello 

Roscoe 

South  Fallsburg.. 

Woodridge 

Miscellaneous 

Total. 

Tioga: 

Owego 

Waverly. 

Miscellaneous 

Total-. 

Tompkins: 

Groton 

Ithaca 

Trumansburg 

Miscellaneous 

Total 

Ulster: 

Ellenville 

Highland 

Kingston 

Marlboro.- 

Milton... 

New  Paltz 

Port  Ewen 

Saugerties 

Wallkill 

Wood.stock 

Miscellaneous 

Total 

Warren: 

Glens  Falls. 

Lake  George 

Luzerne 

Warrensburg 

Miscellaneous 

Total 

V/ashington: 

Cambridge 

Fort  Edward 

Granville.- 

Greenwich 

Hudson  Falls 

Salem 

Whitehall 

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  1928 — Contd. 

NEW  YORK— Continued 


County  and  city 


WajTie: 

Clyde 

Lyons 

Newark... 

Palmyra 

Sodus 

Walcott 

Miscellaneous 

Total. 

Westchester: 

Ardsley 

.Irdsley-on-Hudson . 

Bedford.... 

Bedford  Hills 

Briarcliff  Manor 

Bronxville 

Buchanan 

Chappaqua 

Croton-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 


Number 
of  returns 


63 
153 
363 
137 
79 
46 
249 


1,090 


62 

55 

34 

96 

132 

1,281 

30 

165 

170 

310 

99 

58 

235 

179 

353 

76 

230 

194 

849 

653 

439 

4,505 

4,038 

91 

275 

821 

941 

479 

416 


County  and  city 


Westchester— Continued. 

Pleasantville 

Port  Chester 

Purchase 

Rye 

Scarsborough 

Scarsdale 

Tarrytown 

Tuckahoe 

Valhalla 

Verplanck. 

White  Plains.. 

Yonkers.- 

Yorktown  Heights.. 

Miscellaneous 

Total 

Wyoming: 

Arcade 

Attica.. --. 

Castile 

Perry 

Silver  Springs 

Warsaw 

Miscellaneous 

Total.. 

Yates: 

Dundee 

Penn  Yan 

Miscellaneous 

Total 

Miscellaneous  for  State:   Residents  of 
other  States 

State  total.. 


Number 
of  returns 


450 

1,304 

19 

662 

57 

1,260 

522 

585 

62 

38 

3,068 

6,344 

29 

362 


32, 028 


53 
83 
22 

102 
18 

150 
70 


37 
225 
63 


325 


4,340 


780, 418 


NORTH   CAROLINA 


Alamance: 

Burlington... 

276 
36 
3 
53 
28 

Bertie: 

Windsor          

37 

Graham 

31 

Haw  River... . 

Total                  

Mebane 

68 

22 

Total 

396 

Brunswick: 

Alexander: 

27 

7 

27 

Tavlorsville 

Miscellaneous       . 

4 

Total                     

31 

Total 

34  , 

Buncombe: 

Alleghany:  Miscellaneous 

8 

2,186 

283 

Anson: 

Wadesboro 

83  1 
29 

Total 

2,469 

Burke: 

Total 

112 

103 

34 

11 
22 

Total.. .- 

Avery:  Miscellaneous...  . 

137 

Cabarrus: 

Beaufort:    . 
Belhaven 

13 

206 

11 

203 

Washington 

Kannapolis 

70 

Miscellaneous    .    .    .  . 

23 

Total. 

Total 

230 

296 

262 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  bij  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

NORTH  CAROLINA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Caldwell: 

9 

160 

5 

Davie: 

Cooleemee. 

12 

Miscellaneous 

26 

Total 

38 

174 

Duplin: 

Warsaw          . 

9 

29 

64 

61 
52 
19 

Total. 

Carteret: 

93 

Durham: 

1,356 

Total                        

132 

Miscellaneous 

2 

Total 

17 

1,358 

Edgecombe: 

Catawba: 

234 
18 
49 
23 

650 

167 

Miscellaneous 

64 

Total 

881 

Total 

324 

Forsyth: 

Chatham: 

27 
25 

24 

Siler  City       

Winston-Salem ... 

2,174 

48 

Total 

Total... 

52 

2,246 

Franklin: 

Cherokee: 

18 
11 

1 

20 

Murphy 

47 

Miscellaneous 

8 

Total               

Total - 

30 

75 

Gaslon: 

Chowan: 

Edenton 

98 
5 

93 

Miscellaneous 

Bessemer  Citv 

10 

21 

Total 

103 

Dallas       

13 

471 

Clay:  Miscellaneous 

1 

Lowell 

16 

3 

Cleveland: 

45 
137 
26 

Mount  Holly     .... 

62 

Kings  Mountain 

19 

Shelby 

Total                  .                

Miscellaneous 

708 

Total 

208 

8 

5 

Columbus: 

31 
64 

Granville: 

Oxford 

VVhiteville 

Miscellaneous .. 

127 

Total 

95 

Miscellaneous.. 

17 

Total 



Craven: 

315 
9 

144 

Miscellaneous 

21 

Guilford: 

Gibsonville 

Total 

324 

14 

Cumberland: 

379 
16 

Greensboro...    ........ 

2,298 

Fayeiteville 

High  Point 

838 

Miscellaneous 

79 

Total 

Total 

395 

3,229 

Halifax: 

Enfield 

Currituck:  Miscellaneous 

15 
16 

82 

Roanoke  Rapids 

61 

Davidson: 

167 
135 
16 

Rosemary 

64 

Loxinnton 

62 

Thomasville 

87 

Miscellaneous 

Miscellaneous 

74 

Total 

Total 

318 

430 

STATISTICS  OF  INCOME 


263 


Table  11. — Individual    returns    by    Stales    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  192S — Contd. 


NORTH   CAROLINA— Continued 


County  and  city 


Harnett: 

Dunn.. 

Miscellaneous. 

Total 


Haywood: 

Canton 

Waynesville... 
Miscellaneous. 

Total .- 


Henderson: 

Hendersonville. 
Miscellaneous.. 


Total. 


Hertford: 

Ahoskie 

M  iscellaneous. 

Total .- 


Hoke: 

Raeford.. 

Miscellaneous. 


Total 

Hyde:  Miscellaneous. 

Iredell: 

M  ooresville 

Statesville.. 

Miscellaneous 


Total 

Jackson:  Miscellaneous. 

Johnston: 

Bensen 

Clayton. 

Selma.. 

Smithfield 

M  iscellaneous 


Total... 

Jones:  Miscellaneous. 


Lee: 


Sanford.. 

Miscellaneous. 


Total. 


Lenoir: 

Kinston 

La  Grange 

Miscellaneous. 

Total 


Lincoln: 

Lincolnton 

Miscellaneous. 


Total. 


McDowell: 

Marion 

Miscellaneous. 


Total..-. 

Macon:  Miscellaneous. 


Number 
of  returns 


128 


182 


226 


254 


30 


94 
262 


107 
13 


273 
12 

7 


100 


County  and  city 


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. 

Pender: 

Burgaw 

M  iscellaneous 


Total. 


Perquimans: 

Hertford 

Miscellaneous. 

Total 


Person: 

Roxboro 

Miscellaneous. 


Total - 


Pitt: 


Ayden 

Farmville 

Greenville 

Miscellaneous. 

Total 


Number 
of  returns 


4,170 

6 

55 

32 


264 


STATISTICS  OF  INCOME 


Table  11. — Individual   returns    by   States   and    Territories — Numher   of   returns 
distributed  bij  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


NORTH  CAROLINA— Continued 


County  and  city 


Number 
of  returns 


Folk: 

Tryon 

Miscellaneous. 


Total. 


Randolph: 

Asheboro 

Ramseur 

Randleman..- 
Miscellaneous. 


Total. 


Richmond: 

Hamlet 

Rockingham. - 
Miscellaneous. 

Total 


Hobeson: 

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 

Forest  City 

Henrietta 

Rutherford  ton. 
Miscellaneous.. 


Total. 


Sampson: 

Clinton 

Miscellaneous. 


Scotland: 

Laurinburg... 
Miscellaneous. 


Total. 


Stanley: 

Albemarle. 
Badin 


106 


162 

121 

10 


10 
104 
39 
62 

41 


40 
11 
165 
52 
'17 


383 


19 

483 

76 

36 


117 


149 
40 


County  and  city 


Stanley — Continued. 

Norwood 

Miscellaneous 


Total. 


Number 
of  returns 


57 

Surry: 

Elkin                                  

55 

Mount  Airy       .        

183 

2d 

Total 

267 

Swain:  Miscellaneous 

22 

Transylvania: 

Brevard     . .        .           .    i*^. 

46 

Miscellaneous  ..    . 

9 

Total 

55 

Tyrrell:  Miscellaneous       

9 

Union: 

Monroe                         .  .. 

132 

Miscellaneous 

16 

Total 

148 

Vance: 

Henderson 

255 

Miscellaneous                               

24 

Total 

279 

Wake: 

1,772 

Wake  Forest 

45 

Wendell 

16 

Miscellaneous                          . 

76 

Total 

1,909 

Warren:  Miscellaneous                        

99 

Washington:  Miscellaneous.        

31 

17 

Wayne: 

25 

Goldsboro. 

376 

Mount  Olive 

70 

Miscellaneous                       

6 

Total 

477 

Wilkes: 

North  Wilkesboro 

94 

Wilkesboro 

6 

Miscellaneous 

9 

Total 

109 

Wilson: 

Wilson... 

490 

Miscellaneous.. 

61 

Total 

.551 

Yadkin:  Miscellaneous                    

9 

Yancey:  Miscellaneous       

7 

Miscellaneous  for  State:   Residents  of 
other  States... 

225 

State  total...    . 

30, 997 

STATISTICS  OF  INCOME 


265 


Table  11. — Individual    returns    hij    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

NORTH  DAKOTA 


County  and  city 


Adams:  Miscellaneous. 

Barnes: 

Valley  City 

Miscellaneous 


Total. 


Benson:  Miscellaneous.. 
Billings:  Miscellaneous. 


Bottineau: 

Bottineau  City. 
Miscellaneous... 


Total. 


Bowman:  Miscellaneous. 
Burke:  Miscellaneous 


Burleigh: 

Bismarck 

Miscellaneous. 


Total. 


Cass: 

Casselton 

Fargo 

Miscellaneous. 

Total. 


Cavalier: 

Langdon 

Miscellaneous. 


Total. 


Dickey: 

Ellendale 

Oakes 

Miscellaneous. 

Total 


Divide: 

Crosby 

Miscellaneous. 


Total 

Dunn:  Miscellaneous. 


Eddy: 

New  Roekford. 
Miscellaneous- 


Total. 


Emmons: 

Linton.. 

Miscellaneous. 


Total. 


Foster: 

Carrington 

Miscellaneous. 


Total. 


Golden  Valley: 

Beach 

Miscellaneous. 


Total. 


Number 
of  returns 


102 

72 


115 
6 


42 
103 


59 
103 


545 
26 


571 


59 

1,589 

199 


1,847 


122 


107 


72 


28 


38 


17 


83 


County  and  city 


Grand  Forks: 
Grand  Forks.. 

Larimore 

Miscellaneous. 


Total 

Grant:  Miscellaneous. 


Griggs: 

Cooperstown.. 
Miscellaneous. 


Total. 


Hettinger:  Miscellaneous. 
Kidder:  Miscellaneous 


La  Moure: 

La  Moure 

Miscellaneous. 


Total. 


Logan:  Miscellaneous 

McHenry:  Miscellaneous. 

Mclntosh: 

Ashley 

Wishek 

M  iscellaneous 


Total 

McKenzie:  Miscellaneous. 

McLean: 

Wilton 

Miscellaneous... 


Total.- 

Mercer:  Miscellaneous. 

Morton: 

Hebron 

Mandan 

M  iscellaneous 


Total. 


Mountrail:  Miscellaneous. 

Nelson:  Miscellaneous 

Oliver:  Miscellaneous 

Pembina:  Miscellaneous.. 


Pierce: 

Rugby 

Miscellaneous. 


Total. 


Ramsey: 

Devils  Lake... 
Miscellaneous. 


Total. 


Ransom: 

Enderlin 

Lisbon 

Miscellaneous. 


Total 

Renville:  Miscellaneous. 


266 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    Slates    and    Territories — Number    of   returm 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

NORTH  DAKOTA— Continued- 


County  and  city 


Richland: 

Hankinson 

Lidgerwood 

Wahpeton - 

Miscellaneous- 

Total. -- 

Rolette:  Miscellaneous.. 
Sargent:  Miscellaneous.. 
Sheridan:  Miscellaneous 
Sioux:  Miscellaneous — 

Slope: 

Marmarth 

Miscellaneous.- 

Total- - 

Stark: 

Dickinson 

Miscellaneous 

Total -. 

Steele:  Miscellaneous 

Stutsman: 

Jamestown 

Miscellaneous 

Total. 

Towner: 

Cando 

Miscellaneous 

Total 


Number 
of  returns 


22 
35 
125 
56 


24 


159 
91 


250 


359 

57 


133 


County  and  city 


Number 
of  returns 


Traill: 

Hillsboro 

Mayville 

Miscellaneous. 

Total. 


Walsh: 

Grafton 

Park  River 

Miscellaneous. 

Total 


18      Ward: 

Kenmare 

Minot 

Miscellaneous. 


Total. 


Wells: 

Harvey 

Miscellaneous. 

Total 


Williams: 

Williston 

Miscellaneous. 

Total 


Miscellaneous  for  State:    Residents  of 
other  States 


State  total. 


OHIO 


Adams: 

Manchester 

19 
12 
19 

Athens: 

Athens - -- 

228 

Peebles            .  . 

Buchtel 

2 

Miscellaneous  .. 

Chauncey 

3 

37 

Total 

50 

Nelson  ville- 

108 

10 

53 
169 
1,634 
32 
43 

Total-   

Allen: 

Bluff  ton 

386 

Auglaize: 

Alinster . 

Delphos.. 

Lima 

45 

Spencerville . 

New  Bremen .    ... 

44 

Miscellaneous... 

St.  Marvs 

1.36 

164 

Total.-- 

1,931 

Miscellaneous    . 

26 

Total 

Ashland: 

417 
74 

415 

Belmont: 

Barnesville     

Ashland.- 

Loudonville 

227 

521 

Total- _ 

491 

Bethesda --- - 

30 

136 

Ashtabula: 

1,682 
734 
139 
82 
94 

Flushing 

84 

Ashtabula -- 

Martins  Ferry 

542 

Conneaut 

St.  Clairsville 

112 

(Jeneva - 

152 

Jefferson - 

Vorkville 

60 

Miscellaneous.- 

Miscellaneous 

176 

Total 

Total -. 

2,731 

2,040 

STATISTICS  OF  INCOME 


267 


Table  U.— Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


OHIO— Continued 


County  and  city 


Number 
of  returns 


Brown: 

Georgetown... 

Ripley 

Miscellaneous. 


Total. 


Butler: 

Hamilton 

Middletown.. 

Oxford 

Miscellaneous. 


Total. 


Carroll: 

Carrollton 

Miscellaneous. 


Total - 


Champaign: 

Mechanicsburg. 

St.  Paris 

Urbana 

Miscellaneous. - 


Total_ 


Clark: 

South  Charleston. 

Springfield- 

Miscellaneous 


Total - 


Clermont: 

Batavia 

Bethel 

Loveland 

Milford 

New  Richmond. 
Miscellaneous... 


Total. 


Clinton: 

Blanches  ter... 
Wilmington... 
Miscellaneous. 


Total. 


Columbiana: 

Columbiana 

East  Liverpool. 
East  Palestine - 

Leetonia 

Lisbon 

Salem 

SalinevUle 

Wellsville 


Total-, 

Coshocton: 

Coshocton 

Miscellaneous. 


Total. 


Crawford: 

Bucyrus 

Crestline 

Galion 

Miscellaneous. 


Total 

107095—30- 


-18 


1,955 

1,  355 

124 

95 


3,530 


162 
16 


39 

19 

216 

17 


291 


29 

2,537 

59 


2,625 


366 


52 

257 

86 


395 


69 
1,530 
371 
276 
282 
426 
139 
296 


3,389 


342 
20 


362 


371 

187 

373 

61 


County  and  city 


Number 
of  returns 


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 


Total. 


Darke: 

Arcanum 

Greenville 

Union  City... 

Versailles 

Miscellaneous. 


Total. 


Defiance: 

Defiance 

Hicksville 

Miscellaneous. 


Total. 


Delaware: 

Delaware 

Miscellaneous. 


Total - 


Erie: 

Huron 

Sandusky 

Vermilion 

Miscellaneous. 


Total - 


Fairfield: 

Bremen 

Lancaster 

Miscellaneous. 


Total. 


Fayette: 

Washington  Court  House- 
Miscellaneous 


Total. 


Frankhn: 

Bexley 

Columbus 

East  Columbus 

Grand  view  Heights. 

Upper  -Arlington 

Westerville 

Worthington 

Miscellaneous 


Total. 


126 

148 

32 

22 

101 

33,232 

669 

67 

1,272 

145 

131 

26 

2,078 

2 

127 

7 

113 

97 

84 

117 


38,  596 


23 
342 
12 
51 
63 


491 


237 
55 
21 


313 


302 
27 


1,153 

89 
114 


24 

494 

64 


582 


286 
39 


325 


215 
11, 760 
12 
2 
20 
74 
93 
164 


12, 340 


268 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distribxded  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


OHIO— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Fulton: 

Archbold       

22 

44 
53 
82 
28 

Henry— Continued. 
Napoleon 

182 

Delta  

Miscellaneous      ....    .    . 

54 

Total.- 

Wauseon,.. 

299 

Highland: 

Greenfield 

Total-- - 

229 

135 

157 
56 

Gallia: 

81 
4 

Miscellaneous 

Total... 

Miscellaneous 

348 

Hocking: 

Total-. - 

85 

160 
10 

Geauga: 

130 
20 

Murray  City 

Chardon- 

Miscellaneous 

Total 

Holmes: 

Millersburg 

Miscellaneous 

Total 

Huron: 
Bellevue 

19 

189 

Total 

150 

Greene: 

Jamestown --- 

28 
325 

78 
158 

174 
92 

Xenia 

Yellow  Springs 

266 

Total 

589 

227 

23 
46 

Guernsey: 

2 

488 
44 

New  London 

Byesville 

Norwalk 

296 

Cambridge..- 

Willard 

Miscellaneous.-  .. 

201 

Miscellaneous  - 

47 

Total.   

Total  - - 

534 

840 

Jackson: 

Jackson 

Hamilton: 

Addyston 

22 

223 

30,  858 

44 
159 
188 

48 
238 
178 
2 
2,145 
176 
318 

84 
399 
327 

125 

Cheviot 

Oak  Hill 

23 

Cincinnati 

•WeUston 

89 

Cleves 

Miscellaneous      .           .            

Q 

Elmwood  Place 

Total 

Qlendale 

243 

Harrison 

Jefferson: 

Amsterdam 

Lockland 

Mount  Healthy,.- 

41 

North  College  Hill 

Bergholz 

59 

Norwood- 

Brilliant 

120 

Reading 

Dillon  vale. 

Grover 

Mingo  Junction 

117 

St.  Bernard 

12 

Sharonville 

235 

Wyoming--- --- 

Steubenville.. 

2,320 

Miscellaneous 

Toronto..  ...        ...               . 

241 

Yorkville.    (See  Belmont  County.) 
Miscellaneous 

Total 

35,409 

68 

Total 

Hancock: 

640 
13 
35 

3,213 

Findlay 

Knox: 

Fredericktown 

McComb 

Miscellaneous 

18 

386 

Total 

688 

Miscellaneous... 

44 

Total. 

Hardin: 

55 
33 
233 
35 

448 

Ada 

Lake: 

Fairport  Harbor 

Forest 

151 

M  iscellaneous 

Painesville 

859 

Wickliffe 

108 

Total 

356 

Willoughby 

152 

Miscellaneous.. 

Total 

170 

222 

74 

Harrison: 

Cadiz 

1,440 

Miscellaneous 

Lawrence: 

5 

Total 

296 

Ironton 

345 

31 

Henry: 

38 
25 

Total ' 

381 

Holeate 

STATISTICS  OF  INCOME 


269 


Table  11. — Individual   returns    by   States    and    Territories — Number   of  returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

OHIO— Continued 


County  and  city 


Number 
of  returns 


X.icking: 

Granville 

Newark... 

Utica 

Miscellaneous.. 

Total 

logan: 

Bellefontaine... 
West  Liberty.. 
Miscellaneous.. 

Total 

^Lorain: 

Amlierst- 

Avon.- 

Elyria.- 

Lorain 

Oberlin.- 

Wellington 

Miscellaneous.. 

Total 

;Lucas: 

Maumee 

Sylvania 

Toledo.. 

Miscellaneous-- 

Total- 

Madison: 

London 

Mount  Sterling 

Plain  City 

West  Jefferson . 
.Miscellaneous.. 

Total 

Mahoning: 

LoweUville 

Sebring 

Struthers 

Youngstown... 
Miscellaneous.. 

Total. 

Marion: 

Marion 

Miscellaneous.. 

Total 

Medina: 

Lodi.. 

Medina 

Wads  worth 

Miscellaneous.. 

Total 

Meigs: 

Middleport 

Pomeroy 

Miscellaneous.. 

Total 

Mercer: 

Celina 

Cold  water 

Fort  Recovery. 

Rockford 

Miscellaneous.- 
Total 


253 

62 

1,867 

2,504 

239 

116 

52 


5,093 


174 

125 

15,444 

201 


15, 944 


367 
574 
694 
13, 197 
192 


15,  024 


862 
39 


901 


123 

191 

234 

71 


619 


190 


168 
31 
11 
14 
19 


243 


County  and  city 


Miami: 

Covington.. 

Piqua 

Tippecanoe  City. 
Troy 

West  Milton 

Miscellaneous 


Total. 


Monroe: 

Woodsfield 

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 

IMiscellaneous. 

Total 


Perry: 

Corning 

Crooksville 

New  Lexington . 
New  Straitsville. 

Shawnee 

Somerset 

Miscellaneous 


Total. 


270 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

OHIO— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Pickaway: 

17 
182 
21 

Stark: 

Alliance 

1,499 

Canal  Fulton  ..    -  .  .  . 

47 

Miscellaneous 

Canton 

6,093 

119 

Total                   

220 

Massillon 

937 

97 

Pike: 

25 
13 

Navarre       --.         - 

65 

130 

Miscellaneous... ^ 

Miscellaneous 

52 

Total 

Total-- 

38 

9,039 

Summit: 

Portage: 

19 
813 
407 
132 

13, 140 

Kent -- 

2,218 
506 

Ravenna. _.- 

Cuvahoga  Falls -- 

Miscellaneous. 

111 

497 

Total 

1,371 

114 

Total 

Preble: 

136 
17 
99 

16,  586 

Trumbull: 

Girard 

Lewisburg 

Miscellaneous 

817 

363 

Total 

252 

Newton  Falls 

62 

609 

Putnam: 

31 
17 
42 
72 
40 

Warren                   

1,438 

Columbus  Grove 

112 

Total 

Leipsic    .  .      . 

3,401 

Tuscarawas: 

Miscellaneous 

302 

Total  

202 

Dover    .  . 

394 

118 
323 

Richland: 

1,726 

67 

320 

44 

New  Philadelphia     .  .  -  . 

Mansfield 

Uhrichsville 

382 

Plymouth 

76 

Shelby 

Total 

Miscellaneous 

1,595 

Union: 

Total 

2,157 

64 
15 

Ross: 

610 

48 

Richwood    --  .  ..               -  -- 

Chillicothe . 

13 

Miscellaneous 

Total 

92 

Total 

658 

Van  Wert: 

Van  Wert 

Sanduskv: 

84 
507 

81 
101 

321 

Clyde - 

55 

Fremont 

Total 

Gibsonburg , - 

376 

Vinton: 

McArthur 

Total.- — 

773 

27 

13 

61 

1,342 

16 

65 

Total 

New  Boston-   - - 

40 

Portsmouth 

Warren: 

Sciotoville 

Miscellaneous 

154 

139 

Total 

1,484 

93 

Total 

Seneca: 

403 
579 
106 

386 

Washington: 
Belpre 

Tiffin 

Miscellaneous 

13 

516 

Total 

1,088 

57 

Total 

Shelby: 

303 
36 

586 

Sidney 

Wayne: 

Miscellaneous -.- 

34 

Total- - 

339 

Orrville 

317 

Rittman.-- 

76 

STATISTICS  OF  INCOME 


271 


Table  11. — Individual   returns    by   States   and    Territories — Number   of  returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


OHIO— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Wayne— Continued. 

40 

901 

62 

Wood: 

196 

North  Baltimore .-  -  . 

Perrysburg 

Rossford .-- -- 

1,430 

Miscellaneous    .  . 

229 

Total ._ 

829 

Williams: 

152 

119 

64 

Wyandot: 

Carey .- 

Upper  Sandusky 

Miscellaneous.... 

Total 

264 

Total -. 

342 

218, 479 

OKLAHOMA 


Adair: 

Stillwell                            - 

20 
12 

Carter: 

.\rdmore 

Healdton 

629 

Miscellaneous            ..    ..  .  .. 

76 

58 

Total  

32 

Wirt - 

Miscellaneous 

Total       

20 

38 

Alfalfa: 

Cherokee 

59 

85 

821 

Cherokee: 

Tahlequah 

Miscellaneous 

Total 

Choctaw: 

Boswell 

Hugo 

Miscellaneous 

Total. 

C  imarron :  M  iscellaneous 

Cleveland: 

Norman 

Miscellaneous 

Total... 

Coal: 

Coalgate 

Lehigh.. 

Total 

Comanche: 

Fort  Sill.   

Total 

144 

26 

5 

Atoka: 

Atoka 

17 

4  ; 

31 

Total 

21 

6 

74 

Beaver:  Miscellaneous 

55 

4 

Beckham: 
Elk  Citv 

96 
67 
55 

84 

17 

Total 

218 

211 

24 

Blaine: 

Geary       .      ..... 

39 
19 
31 
27 

235 

Watonga 

Miscellaneous 

23 

1 

Total 

116 

24 

Bryan: 

Caddo.- 

9 

99 
4 

Durant 

38 

Lawton 

262 

29 

Total 

112 

Total 

329 

Caddo: 

Anadarko. 

121 
42 
27 

115 

Cotton: 

Devol 

3 

Walters 

34 

Miscellaneous 

Miscellaneous 

21 

Total... 

Total... 

305 

58 

Canadian: 

El  Reno 

284 
30 
49 

Craig: 

Vinita 

80 

Yukon  ... 

Miscellaneous 

14 

Miscellaneous 

Total 

Total       

363 

94 

272 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Ntimher    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

0  KLAHO  MA— Continued 


County  and  city 


Creek: 

Bristow- 

Depew 

Drumright 

Kiefer... 

Mounds    

Oilton 

Sapulpa 

Shamroclf 

Slicli 

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 

Miscellaneous. 


Total. 


Greer: 

Mangum 

Miscellaneous. 


Number 
of  returns 


Total. 


Harmon: 

Hollis 

Miscellaneous. 


Total 

Harper:  Miscellaneous. 

Haskell: 

McCurtain 

Stigler 

Miscellaneous 


Total - 


302 
15 

199 
27 
17 
42 

440 
18 
7 
19 


131 

7 

45 

39 


51 
891 
5fi 
43 


1,041 


170 


423 
67 


490 


37 
113 


106 
32 


138 


County  and  city 


Hughes: 

Holdenville... 

Wetumka 

Miscellaneous. 

Total 


Jackson: 

Altus 

Miscellaneous. 

Total 


Jefferson: 

Ringling 

Ryan, 

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: 

AVilburton 

Miscellaneous. 

Total 


Le  Flore: 

Heaveuer 

Poteau 

Spiro 

Miscellaneous. 


Total. 


Lincoln: 

Chandler 

Prague... 

Stroud.. 

Miscellaneous. 

Total .- 


Logan: 

Guthrie 

Miscellaneous. 

Total 


Number 
of  returns 


STATISTICS  OF  INCOME 


273 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


OKLAHOMA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Love: 

24 
1 

Oklahoma: 

Britton 

16 

Edmond .— 

58 

Oklahoma  City 

6  370 

Total 

25 

Miscellaneous .-  

28 

Total. -. 

49 
41 

6,472 

Okmulgee: 

36 

Total 

90 

Dewar 

3 

157 

15 

51 

3 

13 

Morris         - 

34 

Okmulgee 

8S4 

Idabel                                              .  - 

Miscellaneous. 

12 

SVricht  Citv 

Total 

1,126 

Osage: 

82 

22 

Mcintosh: 

26 
48 
12 

Barnsdall  (formerly  Bigheart) 

Denova 

64 
10 

Fairfax    .  . 

181 

Hominy 

155 

900 

Total 

86 

Shidler 

54 

21 

Major: 

37 

8 

Miscellaneous 

118 

Total 

1,525 

Ottawa: 
\fton 

Total 

45 

13 

10 
2 

Cardin 

26 

Madill.                              - 

Commerce 

16 

Douthat  

6 

233 

Total 

12 

Picher  ..... 

111 

9 

Mayes: 

32 
13 

Miscellaneous 

14 

Pryor 

Total 

Miscellaneous 

428 

45 

Pawnee: 

Cleveland.. 

31 

82 

2 

123 

■Pawnee 

68 

Sulphur 

Miscellaneous 

61 

Total 

252 

Total 

115 

Pajme: 

Cushing , 

Muskogee: 

16 
11 
28 
1,289 
12 

266 

Boynton.           . 

Stillwater 

170 

Fort  Gibson .- 

Yale 

84 

Haskell 

TViscellaneous _ 

Muskogee 

Total 

Miscellaneous    .                     .      -  - 

1,356 

Pittsburg: 

Dow  ... 

Total 

Noble: 

133 

47 

1 

Perrv 

Hailevville 

16 

Miscellaneous 

Hartshorne. 

39 

2 

Total - -. 

180 

Krebs 

5 

280 

Nowata: 

Nowata 

90 

11 

101 

Quinton     .. 

18 

Miscellaneous 

18 

Miscellaneous 

Total.  .  .  . 

379 

Pontotoc: 

Ada    

Okfuskee: 

Boley 

3 
150 
45 
17 

278 

Okemah 

Allen             

26 

Weleetka          .                      

Roff          

12 

Miscellaneous 

Miscellaneous  ..      ..         ..... 

14 

Total     

Total 

215 

330 

274 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Ninnber    of    returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

OKLAHOMA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Pottawatomie: 

Shawnee 

786 
86 
384 

Tillman: 
Frederick 

64 

Tecumseh     

Granfleld          

30 

45 

Total  . 

Total - 

1,256 

139 

Tulsa: 

Bixbv 

Pushamataha: 

A  ntlers        

26 
11 

13 

Broken  Arrow        ... 

M  iscellaneous 

Collinsville 

Total                        

37 

Jenks 

24 

Sand  Springs 

168 

Eoger  Mills:  Miscellaneous 

10 

Skiatook 

91 

Tulsa 

8,373 

Eogers: 

43 

68 

2 

Miscellaneous 

56 

Total 

Chelsea 

8,793 

Wagoner: 

Miscellaneous 

22 

Total 

113 

Wagoner 

44 

5 

Seminole: 

17 
306 
677 

Total 

71 

Wewoka ..    . 

Washington: 

Bartlesville 

Miscellaneous 

1,223 

Total 

1,000 

Dewev_. 

52 

Miscellaneous 

24 

Sequoyah: 

16 
4 
11 

Total 

1,299 

Washita: 
Cordell 

Vian..  ._.  

Miscellaneous 

60 

71 

Total  

31 

Total.... 

131 

32 

216 

60 

12 

Woods: 

Alva 

Stephens: 
,     Comanche  

Duncan 

Waynoka... 

20 

Miscellaneous 

28 

Total... 

320 

Total 

184 

Texas: 

65 
•  97 

Woodward: 

Woodward 

144 

Guymon 

Miscellaneous 

31 

Miscellaneous .-.  .. 

Total. 

175 

Total 

162 

State  total 

37,  261 

OREGON 


Baker: 

Baker 

Miscellaneous. 

Total 

Benton: 

Corvallis 

Miscellaneous. 

Total.. 

Clackamas: 

Gladstone 

Milwaukie 

Oregon  City.. 

Oswego 

West  Linn 

Miscellaneous 

Total. 


251 
92 


343 


129 
22 


24 
118 
206 
79 
23 
156 


Clatsop: 

Astoria 

Seaside 

Miscellaneous 

Total 

Columbia: 

Clatskanie 

Rainier 

St.  Helens 

Miscellaneous. 

Total 

Coos: 

Bandon 

Coquille 

Marshfield 

North  Bend.. 
Miscellaneous 

Total- , 


STATISTICS  OF  INCOME 


275 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  bij  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

ORE  G  ON— Continued 


County  and  city 


Crook: 

Prineville 

Miscellaneous.- 

Total 

Curry:  Miscellaneous... 

Deschutes: 

Bend 

Miscellaneous 

Total 

Douglas: 

Roseburg 

Miscellaneous 

Total 

Gilliam: 

Condon 

Miscellaneous 

Total 

Grant:  Miscellaneous... 

Harney: 

Burns 

Miscellaneous 

Total 

Hood  River: 

Hood  River 

Miscellaneous 

Total- 

Jackson: 

Ashland 

Medford..- 

Miscellaneous 

Total 

Jefferson:  Miscellaneous 

Josephine: 

Grants  Pass 

Miscellaneous 

Total- 

Klamath: 

Klamath  Falls 

Miscellaneous 

Total 

Lake: 

Lakeview.- -. 

Miscellaneous-- 

Total--- -. 

Lane: 

Cottage  Grove 

Eugene 

Springfield 

Miscellaneous.- 

Total.-- -. 

Lincoln :  M  iscellaneous . 


Number 
of  returns 


368 
28 


396 


176 
101 


277 


155 
102 


156 
26 


182 


100 

514 

73 


687  ! 
56 


136 
13 


719 
212 


931 


115 
49 


164 


51 
703 

35 
139 

928 


119 


County  and  city 


Linn: 

Albany 

Lebanon 

Miscellaneous 

Total 

Malheur: 

Ontario 

Miscellaneous 

Total 

Marion: 

Salem 

Silverton 

Woodburn 

Miscellaneous 

Total 

Morrow: 

Heppner... 

Miscellaneous 

Total 

Multnomah: 

Qresham. 

Portland--- 

Miscellaneous 

Total 

Polk: 

Dallas.-- 

Independence 

Miscellaneous 

Total 

Sherman:  Miscellaneous 

Tillamook: 

Tillamook.- 

Miscellaneous 

Total 

Umatilla: 

Milton 

Pendleton 

Miscellaneous 

Total- 

Union: 

Elgin 

La  Grande- 

Union 

Miscellaneous 

Total 

Wallowa: 

Enterprise 

Miscellaneous 

Total 

Wasco: 

The  Dalles 

Miscellaneous 

Total 


Number 
of  returns 


175 
36 

48 


259 


58 


147 


795 
125 
25 
102 


1,047 


105 


17,  518 
160 


17,  747 


189 

Its 


124 
55 


179 


47 
530 
330 


907 


11 

313 
29 

77 


430 


100 


303 
54 


357 


276 


STATISTICS  OF  INCOME 


Table  11. — Individual   returns    by   States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

OREGON— Continued 


County  and  city- 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Washington: 

70 
103 
170 

Yamhill: 

McMinnville- 

Newberg 

131 

Hillsboro                   

55 

Miscellaneous 

Total 

State  total  

108 

Total                        

343 

294 

Wheeler'  Miscellaneous           

37 

29, 333 

PENNSYLVANIA 


Adams: 

Gettysburg 

Littlestown 

MeSherrystown.. 
Miscellaneous 

Total 

Allegheny: 

Aspinwall 

Avalon 

Bairdford 

Bellevue 

Ben  Avon 

Brackenridge 

Brentwood 

Braddock 

Bridgeville 

Broughton 

Carnegie 

Castle  Shannon. - 

Chalfant 

Clairton 

Coropolls 

Crafton 

Cuddy 

Curtis  ville 

Dormont __ 

Dravosburg 

Duquesne 

East  Pittsburgh-. 
East  McKeesport 

Edgewood 

Edgeworth 

Elizabeth 

Emsworth 

Etna 

Glassmere 

Glassport 

Glenfield 

Glenshaw 

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 

Oakrnont 

Pitcairn 

Pittsburgh 

Port  Vue 

Rankin.. 


400 


520 

386 

7 

,801 

359 

308 

107 

,115 

244 

32 

803 

108 

3 

402 

718 

,282 

8 

10 

,155 

127 

954 

370 

83 

291 

38 

228 

134 

435 

36 

186 

40 

238 

9 

20 

29 

67 

3 

,086 

62 

174 

107 

55 

,158 

868 

560 

12 

8 

412 

281 

19 

179 

85 

413 

271 

,932 

26 

158 


Allegheny— Continued. 

Russellton 

Sewickley 

Sharpsburg 

Springdale 

Swissvale 

Tarentum.. 

Turtle  Creek 

Versailles 

Verona 

Wall 

AVest  Homestead 

West  View... 

Whitaker 

Wilkinsburg 

Wilmerding... 

Wilson 

Miscellaneous 

Total 

Armstrong: 

Apollo..- 

Davton 

Ford  City 

Freeport 

Kaylor 

Kittanning 

Leechburg 

Parkers  Landing 

Sagamore 

Yatesboro 

Miscellaneous 

Total 

Beaver: 

Aliquippa 

Ambridge 

Beaver 

Beaver  Falls 

Bridgewater 

Conway 

Freedom 

Midland 

Monaca. ._ 

New  Brighton 

Rochester 

Miscellaneous -  - 

Total 

Bedford: 

Bedford 

Everett 

Hyndman 

Saxton 

Miscelkineous 

Total.- 

Berks: 

Birdsboro 

Boyertown 

Fleetwood 

Hamburg 


STATISTICS  OF  INCOME 


277 


Table  11. — -Individual    returns    by    Slates    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


PENNSYLVANIA— Continued 


County  and  city 


Berks— Continued. 

Kutztown 

Mohnton 

Mount  Penn 

Reading 

Robesonia 

Shillington 

Singing  Springs. 

Topton 

West  Reading... 

Womelsdorf 

Wyomissing 

Miscellaneous... 


Total. 


Blair: 

Altoona 

Bellwood 

Duncans  ville 

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 

Quarkertown. 

Sellersville 

Yardley. 

Miscellaneous. 

Total 


Butler: 

Butler 

Chicora 

Evans  City 

Lyndora 

Mars 

Sarver 

Zelienople 

Miscellaneous. 

Total 


■Cambria: 

Barnesboro 

Beaverdale 

Blandburg 

Carrolltown 

Colver 

Gonemaugh 

Cresson 

Dunlo 

East  Conemaugh. 

Ebensburg 

Elmora 


Number 
of  returns 


122 

66 

104 

6,295 

48 
249 
159 

35 
320 

54 
475 
783 


County  and  city 


9,361 


2,909 

67 

24 

286 

170 

25 

60 

360 

53 

77 


4,031 


126 
63 
262 

7 
188 
65 


810 


374 

286 

184 

185 

60 

122 

120 

186 

70 

51 

990 


2,628 


90 

20 

12 

43 

41 

154 

123 

17 

1 

100 

13 


Cambria— Continued. 

Expedit 

Gallitzin 

Hastings.. 

Johnstown 

Lilly 

Marsteller 

Nanty-Glo 

Patton -. 

Portage 

Scalp  Level 

South  Fork.. 

Spangler 

Vintondale 

M  iscellaneous 

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 

Malvem 

Oxford 

Parkesburg 

Phoenixville 

Spring  City 

West  Chester 

West  Grove 

Miscellaneous 

Total 

Clarion: 

Clarion 

East  Brady.. ^ 

New  Bethlehem 

R  imersburg 

M  iscellaneous 

Total 

Clearfield: 

Clearfield.. 

Coalport 

Cm' wens  ville 

Du  Bois_ 

Falls  Creek 

Grass  Flat 

Houtzdale 

Irvona 

Madera 


278 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  toionships,  calendar  year  1928 — Contd. 

PENNSYLVANIA— Continued 


County  and  city 


Clearfield— Continued. 

Osceola  Mills 

Ramey 

Tyler 

Winburne 

Miscellaneous 


Total. 


Clinton: 

Avis 

Flemington 

Lock  Haven.. 

Mill  Hall 

Renovo 

Miscellaneous. 

Total 


Columbia: 

Berwick 

Bloomsburg... 

Catawissa 

Centralia 

Miscellaneous. 

Total 


Crawford: 

Cambridge  Springs. 

Linesville 

Meadville 

Titusville 

M  iscellaneous 


Total. 


Cumberland: 

Camp  Hill 

Carlisle 

LemojTie. 

Mechanicsburg 

Mount  Holly  Springs. 

New  Cumberland 

Newville 

Shippensburg 

West  Fairview 

Miscellaneous 


Total  _ 


Dauphin: 

Elizabethville.. 

Harrisburg 

Highspire 

Hummelstown. 

Lykens 

Middletown... 

Millersburg 

Penbrook 

Royalton.. 

Steelton 

Williamstown.. 
Miscellaneous.. 


Total. 


Delaware: 

Aldan 

Chester 

Clifton  Heights.. 

Collingdale 

Colwyn 

Darby 

East  Lansdowne. 

Eddystone 

Qlenolden 

Lansdowne 

Marcus  Hook 


Number 
of  returns 


1 

5 

3 

13 

134 


1,264 


25. 

11 
420 

22 
209 

63 


750 


184 
309 
36 
35 
65 


629 


62 

38 

792 

421 

168 


1,481 


197 
495 

91 
181 

11 
137 

19 
109 

25 
139 


1,404 


4,620 
50 
95 

113 

138 

81 

57 

3 

275 
64 

230 


5,733 


165 
2,  063 

125 

185 
47 

243 

125  i 
50 

248 
1,670 

188 


County  and  city 


Delaware— Continued. 

Media 

Morton 

Norwood 

Prospect  Park  (Moore). 

Ridley  Park 

Sharon  HiU 

Swarthmore 

Trainer 

Upland 

Yeadon _ 

Miscellaneous 


Total. 


Elk: 


Johnsonburg.. 

Ridgway 

St.  Marys 

Wilcox 

Miscellaneous. 


Total. 


Erie: 


Albion. 

Corry 

Erie 

Girard 

North  East.... 

Union  City 

Wesleyville... 
Miscellaneous. 

Total 


Fayette: 

Belle  Vernon 

Browusfield 

Brownsville 

Chestnut  Ridge 

Connellsville 

Dimbar... 

Everson 

Fairchance 

Fayette  City... 

Grays  Landing 

La  Belle 

Lemont  Furnace 

Masontown 

Mount  Braddock 

Mount  Sterling 

New  Salem 

Oliver 

Orient 

Point  Marion 

Republic 

Ronco 

Smock 

South  Brownsville.. 
South  Connellsville. 

Star  Junction 

Uledi 

Uniontown 

Vanderbilt 

West  Leisenring 

Miscellaneous 


Total. 


Forest:  Miscellaneous. 


Franklin: 

Chambersburg. 

Greencastle 

Mercersburg... 

Waynesboro 

Miscellaneous.. 


Total- 


413 
93 


1,173 


STATISTICS  OF  INCOME 


279 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  toivnships,  calendar  year  1928 — Contd. 


PENNSYLVANIA— Continued 


County  and  city 


Fulton:  Miscellaneous. 


Greene: 

Nemacolin 

Waynesburg.. 
Miscellaneous. 


Number 
of  returns 


Total. 


Huntingdon: 

Huntingdon... 
Mount  Union. 
Miscellaneous. 

Total 


Indiana: 

Arcadia 

Blaclt  Lick 

Blairsville 

Clyrner 

Glen  Campbell. 

Heilwood.. 

Homer  City 

Indiana -. 

Iselin— 

Rossiter 

Saltsburg 

Miscellaneous.. 


Total. 


■Jefierson: 

Big  Run 

Brockway 

Brookville 

Conifer 

Punxsutawney. 
Reynoldsville.. 
Summerville... 

Sykesville 

Miscellaneous.. 


Total. 


Juniata: 

Mifflintown... 
Miscellaneous. 

Total 


iLackawanna: 

Archbald 

Blakely 

Carbondale 

Chinchilla 

Clarks  Summit. 

Dickson 

Dunmore 

Jermyn 

Jessup 

Mayfleld 

Minooka 

Moosic 

Moscow , 

Old  Forge. 

Olyphant 

Peckville 

Scranton 

Taylor 

Throop , 

Vandling-- 

Winton 

Miscellaneous.. 


Total. 


69 
307 
285 


396 


1 

13 

287 

42 

15 

9 

66 

•479 

8 

11 

56 

135 


1,122 


252 

2 

359 

81 
26 
29  I 
74 


917 


102 

22 

847 

25 

114 

136 

580 

121 

107 

46 

34 

64 

49 

122 

353 

101 

,077 

144 

80 

15 

2 

223 


10, 364 


County  and  city 


Lancaster: 

Columbia 

Denver 

Elizabethtown. 

Ephrata 

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: 

Allentowni 

Bethlehem  2... 
Catasauqua... 

Coplay 

Emaus 

Slatington 

Miscellaneous. 

Total 


Luzerne: 

Ashley- 

Avoca 

Duryea 

Dupont. 

Edwardsville 

Exeter 

Forty  Fort 

Freeland 

Glen  Lyon 

Hazleton 

Hughestown 

Kingston.. 

Larksville 

Luzerne 

Miners  Mills 

Nanticoke 

Nescopeck 

Parsons 

Pittston. 

Plains 

Plymouth 

Pringle 

Shickshinney 

Sugar  Notch 

Swoyersville 

Warrior  Run 

West  Hazleton.. 
West  Pittston... 
West  Wyoming. 
White  Haven... 

Wilkes-Barre 

Wyoming 

Miscellaneous... 


Total- 


:«  See  footnote  on  p.  2S0. 


280 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    btj    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

PENNSYLVANIA— Continued 


County  and  city 


Lycoming: 

Hughesville 

Je -sey  Shore.-. 
Montgomery... 
ATontoursville- 

Aiuncy 

Newberry 

Williarasport-- 
Miscellaneous. 


Total. 


McKean: 

Betula 

Bradford 

Eldred 

Hazel  Hurst.... 

Kane 

Mount  Jewett- 
Port  Allegany. 

Smethport 

Miscellaneous.. 

Total 


Mercer: 

Farrell... 

Greenville 

Grove  City 

Mercer 

Sharon 

Sharpsville 

Stoneboro 

West  Middlesex. 

Wheatland 

Miscellaneous... 


Total. 


MiflSin: 

Burnham 

Lewistown 

Miscellaneous. 

Total 


Monroe: 

East  Stroudsburg. 

Stroudsburg 

Tobyhanna 

Miscellaneous 


Total. 


Montgomery: 

Ambler 

Bridgeport. 

Conshohocken 

East  Greenville. 

Hatboro 

Jenkintown 

Lansdale 

Narberth 

Norristown 

North  Wales 

Pennsburg.. 

Pottstown 

Rockledge 

Royersford 

Souderton 

West  Conshohocken. 
M  iscellaneous 


Total. 


*  Bethlehem: 
Counties— 

Lehigh.. 

Northampton. 


Number 
of  returns 


34 
258 

74 

74 
100 

92 
2,222 

79 


2,933 


2 

1,498 

82 

4 

373 

56 

78 

127 

333 


2,553 


255 

524 

295 

160 

1,420 

194 

39 

35 

23 

95 


3,040 


39 
536 


661 


158 

273 

15 

159 


605 


452 
150 
371 

29 
160 
825 
485 
830 
2,062 
129 

35 
886 

37 
179 
134 

31 
10,  230 


17,  025 


County  and  city 


Number 
of  returns 


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. 


236 

68 

2,356 

2,440 

94 

321 

31 

218 

133 

1 

32 

5 

21 

154 


6,110 


34 

35 

290 

439 

128 

1,009 

763 

70 

201 


2,969 


41 
47 
65 
52 


Total . 

114 

Potter: 

Austin           

12 

Coudersport 

60 

Oaleton ...      ..... 

49 

Shinglehouse 

27 

Miscellaneous 

24 

Total 

172 

Schuylkill: 

Ashland 

220 

Coaldale 

114 

Cressona 

44 

Delano... 

29 

Frackville.    

130 

Oilberton 

37 

Girardville 

94 

Gordon 

27 

Lost  Creek.. 

17 

Total. 


Number 

of  returns 

165 

2,  356 

2,  521 


STATISTICS  OF  INCOME 


281 


Table  11. — Individual    returns    bij    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


PENNSYLVANIA— Continued 


County  and  city 


Schuylkill— Continued. 

McAdoo - 

Mahanoy  City 

Minersville 

New  Philadelphia  (Silver  Creek)  . 

Orwigsburg 

Palo  Alto 

Pine  Grove 

Port  Carbon _.. 

Pottsville 

St.  Clair 

Schuylkill  Haven 

Shenandoah 


Number 
of  returns 


75 

407 

213 

21 

62 

12 

83 

56 

1,255 

117 

109 

424 


Tower  City 

68 
79 

478 

Tremont 

Miscellaneous.  

Total 

4,603 

Snyder: 

Selinsgrove...  

72 
38 

Miscellaneous.. .. 

Total 

110 

Somerset: 

Berlin 

36 

20 

24 

25 

24 

20 

10 

23 

3 

79 

31 

205 

234 

114 

Boswell 

Central 

Confluence 

Holsopple.--  -. 

Hoovers  ville 

Jenners 

Jerome 

Macdonaldton 

Meyersdale 

Rockwood _ 

Somerset.  _ 

Windber 

Miscellaneous .. 

Total 

848 

Sullivan: 

Mildred 

9 
37 

Miscellaneous 

Total 

46 

Susquehanna: 

Forest  Citv 



100 
28 
73 
81 
78 

Hallstead 

Montrose 

Susquehanna . 

Miscellaneous 

Total 

360 

Tioga: 

Blossburg .  _  . 

."6  ! 
27 
24 
117 
26 
69 

Elkland 

Mansfield 

Wellsboro 

Westfleld 

Total . 

299 

Union: 

Lewisburg.,     . 

177 
65 
47 

Mifflinhurg .  . 

Miscellaneous 

Total 

289 

County  and  city 


Venango: 

Enilenton 

Franklin 

Oil  Citv 

Polk..: 

Miscellaneous- 


TotaL 


Warren : 

Kinzua 

Sheffield 

Tidioute 

Warren 

Voungsville... 
Miscellaneous. 

Total 


Number 
of  returns 


Washington: 

-'Mlenport. 

Bentleyville 

Bulger 

Burgett'Jtown 

California  

Canonsburg 

Cecil 

Charleroi 

Cherry  Valley 

Claysville 

Cokesburg 

Daisylown 

Donora__ 

Ellsworth 

Freilericktown 

Houston 

McDonald 

Mariana 

Meadow  I>ands... 

Millsboro 

Monongahela 

New  Eagle 

Roscoe 

Vestaburg 

Washington 

West  Brownsville. 
Miscellaneous 


Total. 


Wayne- 

Hawley 

Honesdale 

Miscellaneous. 

Total 


Westmoreland: 

Arnold 

A  vonmore 

Claiidge 

Crab  Tree 

Darragh 

Derry 

East  Vandergrift 

Export 

Greensburg 

Irwin 

Jeannette 

Larimer 

L.itrobe 

Ligonier 

Mammoth 

Manor 

Monessen 

Mount  Pleasant 

New  Kensington 

North  Belle  Vernon. 


282 


STATISTICS  OF  INCOME 


Table  11.^ — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

PENNSYLVANIA— Continued 


County  and  city 


Westmoreland — Continued 

Parnassus 

Penn 

Pricedale 

Scottdale -- 

Southwest 

South  Greensburg 

Trafford 

Trauger 

Vandergrift 

Wendell 

West  Newton 

Youngwood -., 

Yukon 

Miscellaneous - 

Total 

Wyoming: 

Tunkhannock 

Miscellaneous. 

Total 


Number 
of  returns 


314 

32 

1 

374 

7 

18 

105 

4 

486 

4 

172 

72 

12 

621 


7,619 


120 


County  and  city 


York: 

Dallastown 

Glen  Rock __- 

Hanover 

North  York 

Red  Lion 

Spring  Grove 

West  York_.. 

Wrightsville 

York 

Miscellaneous 

Total 

Miscellaneous   for  State:    Residents  of 
other  States 

State  total 


Number 
of  returns 


46 

35 

406 

2 

148 

45 

1 

51 

2,640 

339 


3.713 


1,527 


361, 220 


RHODE  ISLAND 


Bristol: 

Harrington 

Bristol 

Warren 

Total- 

Kent: 

Coventry 

East  Greenwich. 

Warwick 

West  Greenwich 
West  Warwick.. 

Total- - 

Newport: 

Jamestown 

Little  Compton. 

Middletown 

Newport 

New  Shoreham. 

Portsmouth 

Tiverton 

Total 

Providence: 

Burrillville 

Central  Falls..-. 
Cranston 


215 
300 

184 


699 


74 

298 

491 

1 

425 


1,289 


63 
32 
21 
1,423 
17 
41 
62 


1,659 


199 
462 

1,758 


Pro  vidence— C  ontinued 

Cumberland 

East  Providence 

Foster 

Gloucester 

Johnston 

Lincoln 

North  Providence... 

North  Smithfield 

Pawtueket 

Providence 

Scituate 

Smithfield. 

Woonsocket 

Total. 

Washington: 

Charlestown 

Exeter 

Ilopkinton 

Narragansett 

North  Kingston 

Richmond 

South  Kingston 

Westerly. -- 

Total 

State  total 


223 

877 

4 

26 

106 

230 

256 

180 

2,536 

12,  072 

50 

27 

2,049 


21, 055 


4 
3 

73 
57 
145 
36 
243 
539 


25, 801 


SOUTH  CAROLINA 


Abbeville: 

Abbeville..    . 

102 
23 

125 

Allendale: 

Allendale 

27 

Miscellaneous . 

Fairfax 

4 

Total- 

2 

Total 

Aiken: 

155 
18 
9 
12 
33 

33 

Anderson: 

Anderson 

Graniteville 

Langley 

337 

North  Augusta 

Belton 

49 

Miscellaneous 

Honea  Path 

26 

Pelzer       .             .             ..  

14 

Total 

227 



Pendleton 

7 

STATISTICS  OF  INCOME 


283 


Table  11. — Individual    returns    by    States    and    Territories — Number   of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

SOUTH  CAROLINA— Continued 


County  and  city 


Anderson— Continued. 

Williamston 

Miscellaneous 

Total - 

Bamberg: 

Bamberg 

Denmark 

Miscellaneous 

Total- 

Barnwell: 

Barnwell 

Blackville 

Miscellaneous 

Total. 

Beaufort: 

Beaufort 

M  iscellaneous 

Total 

Berkeley:  Miscellaneous 

Calhoun: 

Saint  Mattiiews 

Miscellaneous 

Total- 

Charleston: 

Charleston..- .- 

Edisto  Island- - 

Johns  Island 

Meggett.-- 

Moultrieville 

Mount  Pleasant 

Miscellaneous - . 

Total-- 

Cherokee: 

Blacksburg 

Gaffney 

Miscellaneous - . 

Total-- 

Chester: 

Chester 

Great  Falls 

Miscellaneous 

Total- - 

Chesterfield: 

Cheraw 

Miscellaneous 

Total 

Clarendon: 

Manning 

Miscellaneous -. 

Total -. 

Colleton: 

Walterboro- 

Miscellaneous-  - 

Total-.- 


Number 
of  returns 


17 

458 


62 


56 


57 
125 


2,372 
3 
16 
25 
7 
15 
62 


2,500 


12 

123 

5 


140 


157 
27 
18 


202 


68 


County  and  city 


I  Number 
of  returns 


Darlington: 

Darlington 

Hartsville 

Miscellaneous. 


128 
162 
23 


Total 

313 

Dillon: 

Dillon - 

103 

Latta - --- 

28 

Miscellaneous... 

27 

Total. 

158 

Dorchester: 

Saint  George  .            .    

11 

Summerville 

93 

8 

Total-. 

112 

Edgefield: 

Edgefield -t 

36 

17 

Miscellaneous                  

9 

Total 

62 

Fairfield: 

Winnsboro      

72 

Miscellaneous 

30 

Total 

102 

Florence: 

480 

Lake  City 

42 

TimmonsvUle         . 

29 

Miscellaneous 

23 

Total             

574 

Georgetown: 

26 

Georgetown  . ..    

117 

M  iscellaneous 

1 

Total  . 

144 

GreenvUle: 

Fountain  Inn.         .        ...    

13 

GreenvUle     .  

1,578 

Greer  

64 

12 

Miscellaneous 

49 

Total-.- 

1,716 

Greenwood: 

187 

Ware  Shoals  .    . 

29 

Miscell  aneous 

28 

Total 

244 

Hampton: 

Estill          

15 

Varnville 

19 

36 

Total- -- 

70 

Horry: 

72 

Miscellaneous  . 

14 

Total           

86 

22 

107095—30- 


-19 


284 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  tounships,  calendar  year  1928 — Contd. 

SOUTH  CAROLINA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Kershaw: 

Camden-- 

105 
20 

7 

Orangeburg: 

Branch  ville 

13 

225 

Miscellaneous 

55 

Total       

Total - - 

132 

293 

Pickens: 

Lancaster: 

Lancaster.. 

56 
3 

50 

Miscellaneous - 

Liberty 

15 

31 

Total               ...                           .  - 

59 

Total 

96 

Laurens: 

90 
89 
23 

Richland: 

Columbia 

Laurens 

1,924 

Miscellaneous 

Miscellaneous               

14 

Total  

Total-. 

202 

1,938 

Saluda: 
1         Saluda-  

BishopvUle 

45 

7 

11 

Miscellaneous                   - 

5 

Total     

Total  

62 

16 

Spartanburg: 

Clifton 

Lexington: 

25 
5 
23 
14 
36 

6 

Converse 

3 

Lexington. 

Cowpens                       .         -- 

4 

New  Brookland 

Enoree    .           

6 

1,002 

Woodruff                                     --    . 

20 

Total-. 

103 

Miscellaneous 

137 

Total  

24 
10 

1,178 

McCormick 

Miscellaneous 

Sumter: 

362 

Total 

34 

;         Miscellaneous                 -        

36 

Total 

90 
50 
10 

150 

398 

Marion 

Mullins 

Miscellaneous 

Union: 

Buffalo  ..  .- 

2 

Jonesville 

5 

Lockhart 

14 

109 

Marlboro: 

114 
27 
29 
13 

6 

Bennettsville 

Clio ..                

Total 

136 

McCoU 

Williamsburg: 

Miscellaneous 

56 

Total 

183 

23 

Total     

Newberrv: 

140 
23 
36 

79 

York: 

Clover 

\Vhitniire 

Miscellaneous 

20 

1         Fort  Mill 

18 

Total 

199 

1          Rock  Hill        . 

201 

York 

53 

Oconee: 

3 
38 
24 
11 
18 

Miscellaneous 

13 

Newrv 

Total 

Seneca . 

305 

Walhalla 

Miscellaneous  for  State:   Residents  of 
other  States 

AVestminster 

Miscellaneous 

204 

State  total 

Total 

94 

13, 725 

STATISTICS  OF  INCOME 


285 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  192S — Coiitd. 

SOUTH  DAKOTA 


County  and  city 


Number 
of  returns 


Aurora: 

Plankinton. 

Miscellaneous 

Total. 

Beadle: 

Huron 

M  iscellaneous 

Total 

Bennett:  Miscellaneous.. 

Bon  Homme: 

Scotland... 

Tyndall 

M  iscellaneous 

Total 

Brookings: 

Brookings 

Elkton 

Miscellaneous 

Total.. t... 

Brown: 

Aberdeen 

Groton 

Miscellaneous 

Total... 

Brule: 

Chamberlain.. 

Kimball 

Miscellaneous 

Total 

Buffalo:  Miscellaneous... 

Butte: 

Belle  Fourche.. 

Miscellaneous 

Total 

Campbell:  Miscellaneous 

Charles  Mis: 

Qeddes 

Lake  Andes 

Platte 

Wagner 

M  iscellaneous. 

Total 

Clark: 

Clark 

Miscellaneous 

Total 

Clay: 

Vermilion 

Miscellaneous. 

Total 

Codington: 

Watertown 

Miscellaneous 

Total 


428 
59 


487 


124 


147 
22 
39 


208 


895 
30 
90 


1,015 


107 


37 


189 


147 


504 
23 


County  and  city 


Corson: 

Mcintosh 

Miscellaneous 

Total 

Custer:  Miscellaneous.. 

Davison: 

Mitchell 

M  iscellaneous 

Total 

Day: 

Webster 

Miscellaneous 

Total 

Deuel: 

Clear  Lake 

Miscellaneous 

Total 

Dewey:  Miscellaneous.. 

Douglas: 

Armour 

M  iscellaneous 

Total 

Edmunds: 

Ipswich 

Miscellaneous 

Total 

Fall  River: 

Edgemont 

Hot  Springs 

Miscellaneous 

Total 

Faulk:  Miscellaneous... 

Grant: 

Milbank 

M  iscellaneous 

Total 

Gregory:  Miscellaneous. 

Haakon: 

PhiUip 

M  iscellaneous 

Total 

Hamlin:  MisceUaneous. 

Hand: 

Miller 

Miscellaneous 

Total 

Hanson: 

Alexandria 

Miscellaneous 

Total 

Harding:  Miscellaneous 


286 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

SOUTH  DAKOTA— Continued 


County  and  city 


Hughes: 

Pierre 

Miscellaneous. 


Total. 


Hutchinson: 

Parkston , 

Tripp — 

Miscellaneous. 


Total. 


Hyde: 

Highmore 

Miscellaneous. 


Total 

Jackson:  Miscellaneous. 

Jerauld: 

Wessington  Springs. 
Miscellaneous. 


Total 

Jones:  Miscellaneous. 


Kingsbury: 

Arlington 

De  Smet 

Lake  Preston., 
Miscellaneous. 


Total. 


Lake: 

Madison 

Miscellaneous. 

Total 


Lawrence: 

Dead  wood 

Lead 

Spearflsh 

Miscellaneous. 

Total 


Lincoln: 

Canton 

Lennox 

Miscellaneous. 


Total 

Lyman:  Miscellaneous. 


McCook: 

Bridgewater... 

Salem. 

Miscellaneous. 


Total. 


McPherson: 

Eureka 

Miscellaneous. 

Total- 


Marshall: 

Britton 

Miscellaneous. 

Total 


Number 
of  returns 


150 
36 


186 


117 


31 


37 


146 


164 
38 


202 


124 
264 
62 
36 


144 


78 


43 


87 


County  and  city 


Meade:  * 

Sturgis 

Miscellaneous. 


Total 

Mellette:  Miscellaneous. 


Miscellaneous 


Miner: 

Howard.        

44 

Miscellaneous 

30 

Total                       

74 

Minnehaha: 

Dell  Rapids 

65 

Sioux  Falls                          . 

1,552 

122 

Total - 

1,739 

Moody: 

Flandreau 

70 

Total.- 

93 

Pennington: 

Rapid  City.   

305 

45 

Total  -             

350 

Perkins: 

Lemmon 

59 

Miscellaneous  .           

40 

Total     

99 

Potter: 

Gettysburg 

57 

31 

Total 

8S 

Roberts: 

Sisseton                                 

37 

Miscellaneous.    

43 

Total 

80 

Sanborn: 

Woonsocket 

30 

Miscellaneous 

22 

Total 

52 

Shannon :  M  iscellaneous 

5 

Spink: 

Redfield 

138 

Miscellaneous         ..              

119 

Total 

257 

Stanley: 

Fort  Pierre  .                            

24 

Miscellaneous.. .         . 

6 

Total 

30 

Sully:  Miscellaneous 

64 

Todd:  Miscellaneous 

12 

Tripp: 

Winner 

88 

Miscellaneous 

56 

Total 

144 

STATISTICS  OF  INCOME 


287 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


SOUTH  DAKOTA— Continued 


County  and  city                     ^Z^L 

County  and  city 

Number 
of  returns 

Turner: 

Washabaugh:  Miscellaneous 

1 

Centerville - 63 

Washington:  Miscellaneous . 

2 

Parker i              47 

Yankton: 

Yankton 

Miscellaneous 1              73 

Total 183 

218 

35 

Union: 

59 
33 
21 

113 

Total 

Beresford- 

Elk  Point 

253 

Miscellaneous 

Ziebach:  Miscellaneous.  

19 

Total-. 

Miscellaneous  for  State:   Residents  of 
other  States 

Walworth: 

Mobridge... 

155 
47 

202 

158 

State  total 

Total.. 

10, 649 

TENNESSEE 


Anderson: 

Briceville.  . 

2 
50 
13 
13 

Chester: 

Henderson                        

16 

Clinton 

Miscellaneous    .    

1 

Coal  Creek 

Total 

17 

Claiborne:  Miscellaneous ..- 

Total 

78 

31 

Cocke: 

Newport 

Bedford: 

Shelbvville    

73 
23 

84 

Miscellaneous 

Miscellaneous 

9 

Total 

Total  . 

96 

93 

Coffee: 

Manchester 

Benton:  Miscellaneous    

7 

Bledsoe:  Miscellaneous 

10 

80 

Blount: 

Alcoa . 

21 
133 
15 

Total 

90 

Crockett: 
Bells 

Miscellaneous 

15 

Total-  .  -  . 

169 

M  iscellaneous 

22 

Total 

Bradley: 

161 
11 

37 

Cleveland- 

Cumberland :  Miscellaneous 

Miscellaneous -         

Total 

172 

Davidson: 

Goodlettsville    

: 

Campbell: 

63 
26 
23 

11 

Jellico 

Nashville. 

7,393 

Lafollette 

Old  Hickory 

90 

Miscellaneous 

65 

Total -. 

Total 

112 

7,559 

Decatur:  Miscellaneous 

Cannon:  Miscellaneous 

4 

4 

10 

Carroll: 

17 
41 
20 

Dickson: 

Dickson     

Huntingdon 

McKenzie 

48 

Miscellaneous 

Miscellaneous 

8 

78 

Total  -.  - 

Total 

Carter: 

Elizabethton 

Dyer: 

Dyersburg 

80 
11 

184 

27 

Total. 

91 

Miscellaneous . 

8 

Total  -  .  . 

!                 13 

219 

288 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

TE  NNE  SSE  E— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Fayette: 

Somerville 

19 

48 

Henderson: 

28 

Miscellaneous --- 

Miscellaneous 

2 

Total  ...            ... 

Total 

67 

30 

Henry: 

Fentress:  Miscellaneous      . -  -. 

25 

171 

Franklin: 

48 
104 

Miscellaneous 

Total 

Hickman:  Miscellaneous 

8 

Miscellaneous 

179 

Total 

152 

28 

3 

Gibson: 

Dver      

13 

93 

48 
36 
10 

200 

Humphreys: 
Waverly 

Humboldt - 

23 

Milan 

15 

Total-     -  . 

Miscellaneous 

38 

Jackson:  Miscellaneous 

Total 

6 

Jefferson: 

Jefferson  City- 

Giles: 

Pulaski... 

80 

7 

21 

Miscellaneous                   

Miscellaneous.  -  .      .      -  .    --  - 

32 

Total - 

Total 

87 

53 

Johnson:  Miscellaneous    ....... 

Grainger:  Miscellaneous 

7 

11 

Knox: 

Knoxville 

Greene: 

Oreeneville 

98 
10 

3,498 

Miscellaneous 

Mascot        .      ..-..- . 

21 

102 

Total..   .. 

108 

Total 

3,621 

Grundy: 

Tracy  City 

22 
11 

Lake: 

Tiptonville 

Miscellaneous 

27 

28 

Total.. 

33 

Total 

55 

Hamblen: 

Morristown 

150 
2 

Lauderdale: 

Halls 

Miscellaneous 

19 

95 

Total    . 

152 

Miscellaneous.      .      

18 

Total. 

Hamilton: 

12 
4,315 
67 
14 
172 

132 

Lawrence: 

Lawrenceburg 

Chattanooga 

Miscellaneous 

Total .- 

Miscellaneous 

Total 

4,580 

Lewis:  Miscellaneous - 

Hancock:  Miscellaneous.. 

1 

Lincoln: 

102 

Hardeman: 

23 
20 

Miscellaneous 

20 

Bolivar 

Total - 

Miscellaneous 

122 

Loudon: 

Lenoir  City 

Total 

43 

Hardin:  Miscellaneous.    .               .  .  . 

26 

2C 

Miscellaneous 

Hawkins: 

Bullsgap. 

15 
37 
18 

Total 

88 

McMinn: 

Athens 

Rogersville 

Miscellaneous... 

6f 

A 

Total 

70 

Etowah    -  .     -.     

93 

6 

Haywood: 

Brownsville 

96 
9 

Total 

171 

8 

Total 

105 

6 

STATISTICS  OF  INCOME 


289 


Table  11.— Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


TENNESSEE— Continued 


County  and  city 


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 

Miscellaneous. 

Total -. 


Moore:  Miscellaneous. 

Morgan: 

Oakdale.- , 

P%tros 

M  iscellaneous 


Total - 


Obion: 

Obion 

Union  City 

Miscellaneous. 

Total -. 


Overton: 

Livingston 

Miscellaneous. 

Total 


Number 
of  returns 


Perry:  Miscellaneous - 

Polk: 

Copperhill 

Miscellaneous 

Total.- 


Putnam: 

Cooke  ville 

Monterey 

Miscsllaneous. 

Total. 


31 


715 


74 


272 
66 
28 


366 


332 
2 


334 


11 
112 

18 


141 


County  and  city 


Rhea: 

Dayton 

Spring  City 

Miscellaneous 

Total 

Roane: 

Harriman.. 

Rockwood 

Miscellaneous — 

Total- 

Robertson: 

Springfield 

Miscellaneous 

Total---- 

Rutherford: 

Murfreesboro.- 

Miscellaneous -. 

Total 

Scott:  Miscellaneous 

Sequatchie:  Dunlap 

Sevier:  Miscellaneous 

Shelby: 

Binghamton 

Memphis 

Miscellaneous 

Total-- 

Smith:  Miscellaneous 

Stewart:  Miscellaneous  — 

Sullivan: 

Bristol 

Kingsport - , 

Miscellaneous. 

Total 

Sumner: 

Gallatin 

Miscellaneous 

Total. 

Tipton: 

Covington 

Miser  llaneous 

Total 

Trousdale:  Hartsville 

Unicoi:  Erwin 

Van  Buren:  Miscellaneous 

Warren: 

McMinnville.. 

Miscellaneous 

Total - 

Washington: 

Johnson  City.. 

Miscellaneous 

Total.- - 

Wayne:  Miscellaneous 


290 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    hy   States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

TENNESSEE— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Weakley: 

Dresden.. 

10 
17 
57 
8 

Williamson: 

Franklin 

145 

Greenfield-- 

Miscellaneous 

19 

Total--. 

Miscellaneous.- 

164 

Wilson: 

Total  

92 

65 

7 

White: 

24 
10 

Miscellaneous 

Total 

Miscellaneous 

72 

State  total 

Total 

34 

35  039 

TEXAS 


Anderson: 

Elkhart 

6 

400 

29 

Bell: 

Bartlett.. 

74 

Palestine 

Belton 

118 

Miscellaneous 

Killeen 

15 

Rogers 

27 

Total 

435 

Temple 

593 

59 

Andrews:  Miscellaneous    ...  . 

5 

Total 

886 

Angelina: 

Keltys... 

23 
243 
40 

Bexar: 

Fort  Sam  Houston 

Lufkin 

71 

Miscellaneous 

San  Antonio 

8,079 
69 

Total     - 

306 

Total 

8,219 

Aransas:  Rockport 

29 
135 

58 

Blanco:  Miscellaneous 

Archer:  Miscellaneous 

19 

Armstrong:  M  iscellaneous 

Borden:  Miscellaneous 

6 

Bosque: 

Clifton    .  .  . 

Atascosa: 

Pleasanton.. 

16 
61 

38 

Miscellaneous 

Meridian    

11 

g 

Total 

77 

23 

Total 

Austin: 

98 
62 
24 
28 

78 

Bellville 

Bowie: 

Texarkana 

Sealy. 

• 

Wallis 

472 

Miscellaneous 

M  iscellaneous 

56 

Total 

Total 

212 

528 

Brazoria: 

Bandera:  Miscellaneous 

19 

49 

Bastrop: 

48 
73 
103 
25 

Angleton 

31 

Bastrop... 

Damon 

21 

Elgin 

Freeport 

155 

Smithville 

Velasco 

19 

58 

56 

Total. 

249 

Total 

389 

Baylor: 

100 
3 

Brazos: 
Brvan 

Seymour 

M  iscellaneous 

291 

32 

Total.. 

103 

Total 

323 

Bee: 

Beeville 

143 
27 

Brewster: 

Alpine 

93 

Miscellaneous 

44 

Total 

170 

Total 

137 

STATISTICS  OF  INCOME 


291 


Table  11. — Individual   returns    by   States    and    Territories — Number   of  returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

TEXAS— Continued 


County  and  city 


Number 
of  retuins 


Briscoe:  Miscellaneous. 
Brooks:  Falfurrias 


Brown: 

Brownwood... 
Miscellaneous. 


Total. 


449 
42 


491 


Burleson: 

Caldwell 

82 

Somerville . .  . 

30 

Miscellaneous 

17 

Total... 

129 

Burnet:  Miscellaneous .  .. 

54 

Caldwell: 

Lockhart 

245 

Luling 

211 

Miscellaneous 

94 

Total.. 

550 

Calhoun: 

Port  Lavaca 

32 

Miscellaneous 

11 

Total 

43 

Callahan: 

Baird 

66 

Miscellaneous    . 

98 

Total. 

164 

Cameron: 

Brownsville 

505 

Harlingen 

322 

San  Benito... 

269 

Miscellaneous 

98 

Total 

1,194 

Pittsburg .... 

36 

Miscellaneous 

3 

Total- _ 

39 

Carson:  Miscellaneous 

195 

Cass: 

Atlanta 

47 

Miscellaneous. 

28 

Total 

75 

Castro :  Miscellaneous 

16 

Chambers:  Miscellaneous 

63 

Cherokee: 

Alto... 

16 

Jacksonville 

212 

Rusk... 

39 

Miscellaneous 

Total 

16 
283 

Childress: 

Childress 

226 

Miscellaneous 

14 

Total 

240 

Clay: 

Henrietta 

83 

Miscellaneous 

77 

Total 

160 

County  and  city 


Number 
of  returns 


Coke:  Miscellaneous 

Coleman: 

Coleman 

Santa  Anna.. 

Miscellaneous 

Total 

Collin: 

Celina 

Farmers  viJle 

McKinney. 

Piano 

Miscellaneous 

Total. 

Collins  worth: 

Wellington 

Miscellaneous 

Total. 

Colorado: 

Columbus 

Eagle  Lake 

AVeimar 

M  iscellaneous 

Total._- 

Comal: 

New  Braunfels. 

Miscellaneous.. 

Total 

Comanche: 

Comanche.. 

De  Leon 

Miscellaneous 

Total 

Concho:  Miscellaneous... 

Cooke: 

Gainesville 

Miscellaneous 

Total 

Coryell: 

Gatesville 

Miscellaneous 

Total.. 

Cottle: 

Paducah 

Miscellaneous. 

Total.. ■.. 

Crane:  Miscellaneous 

Crockett:  Ozona. , 

Crosby: 

Ralls.. 

Miscellaneous 

Total 

Culberson:  Miscellaneous 

Dallam: 

Dalhart 

Miscellaneous 

Total 


292 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by   Stales    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

TEXAS— Continued 


County  and  city                      ^j  J^urns 

County  and  city 

Number 
of  returns 

Dallas: 
Dallas 

Vc,  238 
30 
IS 
39 
77 

Ector: 

Odessa 

123 

Miscellaneous - 

1 

Total -- 

124 

135 

15,  402 

Ellis: 

Ennis  .      .         

84 
6 

150 

Ferris 

34 

Italy - 

37 

13 

Total 

90 

Waxahachie 

232 

79 

Deaf  Smith: 

75 
3 

Total- -- 

545 

El  Paso: 

El  Paso_ 

Total 

78 

3,463 

Fort  Bliss 

43 

Delta: 

43 
10 

168 

Cooper.  -  

Total. - .— 

3,674 

Erath: 

Dublin 

Total 

53 

33 

Denton: 

209 
16 
19 
51 

StephenvUle             

63 

Denton 

Thurber 

35 

Pilot  Point    .. 

M  iscellaneous 

4 

Sanger..  . ......      .. 

Total 

•Miscellaneous 

135 

Falls: 
Lott 

Total 

295 

38 

De  Witt: 

154 

Marlin.      ....    

156 

Cuero. 

Rosebud 

96 

Yorktown...      .  . 

92 

Miscellaneous 

40 

Total 

Total 

Dickens: 

330 

287 

Fannin: 

Bonham..      .      

110 

Spur. 1               69 

30 

Miscellaneous 4 

Ladonia 

10 

Total 

Dimmit: 

20 

73 

Miscellaneous 

28 

Total - 

198 

Fayette: 

Miscellaneous 

Total.. 

Donley: 

57 

47 

77 

75 

86 

76 

Clarendon 185 

Miscellaneous. .                        30 

Total  

284 

Total 

Duval: 

Fisher: 

215 

48 

39 
33 

13 

Total 

Miscellaneous 

61 

Floyd: 

Total 

72 

Eastland: 

Cisco. 

281 
18 

234 
25 
22 

212 
57 
16 

76 

25 

Miscellaneous            

Desdomona 

Total - 

Eastland 

106 

Gorman 

Foard: 

Crowell 

Olden 

Ranger 

Rising  Star 

56 

Miscellaneous 

Miscellaneous 

Total       -- 

Total. 

865 

64 

STATISTICS  OF  INCOME 


293 


Table   11. — Individual    returns    by   Slates    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


TEXAS— Continued 


County  and  city 


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.. 

Miscellaneous 

Total. 

Garza: 

Post.. 

Miscellaneous 

Total 

Gillespie: 

Fredericksburg 

Miscellaneous 

Total.- 

Glasscock:  Miscellaneous 

Goliad: 

Goliad 

Miscellaneous 

Total 

Gonzales: 

Gonzales 

Nixon... 

Miscellaneous 

Total 

Gray: 

Pampa 

Miscellaneous 

Total-- — 

Grayson: 

Denison 

Sherman- - 

Van  Alstyne 

Whitesboro -. 

Whitewright.- 

M  iscellaneous 

Total- 


Number 
of  returns 


99 
103 

60 
117 


379 


181 


3,068 
22 
97 


3,254 


57 


121 
33 


163 
16 
91 


270 


479 


388 
484 
25 
15 
32 
41 


County  and  city 


Number 
of  returns 


Gregg: 

Longview 

Miscellaneous- 
Total 


Grimes: 

Navasota 

Miscellaneous. 

Total 


Guadalupe: 

Marion 

Seguin 

Miscellaneous- 

Total 


Hale: 

Plain  view 

Miscellaneous. 


Totak 


Hall: 


Memphis 

Miscellaneous- 
Total 


Hamilton: 

Hamilton 

Hico 

Miscellaneous- 


Total 

Hansford:  Miscellaneous. 

Hardeman: 

Chillicothe 

Quanah 

M  iscellaneous 


Total. 


Hardin: 

Grayburg 

Saratoga 

Silsbee 

Sour  Lake 

Miscellaneous. 

Total 


Harris: 

Goose  Creek . . 

Harrisburg 

Houston 

Humble 

Miscellaneous- 
Total 


Harrison: 

Marshall. 

Miscellaneous- 


209 
14 


155 
53 


208 


14 

217 
57 


276 
46 


322 


223 

58 


83 


189 


223 

19 

14, 125 

73 

375 


14,815 


451 
99 


Total  

550 

Hartley:  Miscellaneous 

14 

Haskell: 

Haskell                        ... 

48 

Miscellaneous.. 

7 

Total 

55 

294 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number   of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

TEXAS— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Hays: 

San  Marcos 

227 
31 

Jack: 

Jacksboro  

52 

Miscellaneous 

Miscellaneous 

77 

Total 

Total. 

258 

129 

Jackson: 

Edna 

Hemphill: 

C  anadian 

141 
6 

57 

Miscellaneous 

Miscellaneous 

28 

Total           ... 

Total     

147 

85 

Jasper: 

Jasper.. 

Henderson: 

Athens 

76 
26 

72 

'  Miscellaneous .... 

Kirbvville 

22 

16 

Total 

102 

Total 

110 

Hidalgo: 

Donna  

89 
125 
245 
179 
149 
50 
40 
147 

Jeff  Davis:  Miscellaneous 

33 

Jefferson: 

Beaumont. 

Mc  Allen 

Mercedes 

2,312 

I\rission.. 

Nederland 

46 

Pharr 

Port  Arthur 

1,411 

San  Juan 

Port  Neches 

65 

Miscellaneous 

Miscellaneous 

61 

Total 

Total. 

1,024 

3,876 

Jim  Hogg:  Miscellaneous 

Hill: 

168 
46 
36 
12 
67 

81 

Jim  Wells: 

Alice    

Hubbard 

Itasca - 

92 

Whitney 

Miscellaneous 

23 

Total     . 

116 

Total 

329 

Johnson: 

Alvarado.. 

Hockley:  Miscellaneous 

2 

27 

286 

Hood: 

17 
6 

Grand  view 

23 

Qranbury 

Miscellaneous 

24 

Total 

360 

Total 

23 

Jones: 

Anson 

Hopkins: 

109 
19 

61 

Sulphur  Springs    

Hamlin.. 

98 

Miscellaneous 

Stamford 

146 

13 

Total 

128 

Total 

318 

Houston: 

Crockett 

93 
42 

Karnes: 

Karnes  City 

Miscellaneous 

27 

109 

Total... 

135 

Runge . 

44 

38 

Howard: 

4«5 
43 

Total 

218 

Kaufman: 

Forney 

Total 

508 

46 

34 

Kaufman 

51 

Kemp 

Hunt: 

3 
44 
316 

4 
9 

17 

Mabank . .  . 

13 

Terrell 

190 

Miscellaneous 

13 

Orcenville 

Total... 



323 

Wolf  City 

Kendall: 

Boerne 



Miscellaneous 

Total 

393 

43 

3 

444 
44 

Total 

Irion:  Miscellaneous 

95 

STATISTICS  OF  INCOME 


295 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
disiribuied  by  counties,  cities,  and  townships,  calendar  year  192S — Contd. 


TEXAS— Continued 


County  and  city 


Kenedy:  Miscellaneous. 
Kent:  Miscellaneous 


Kerr: 

Kerrville 

Legion.. 

Miocellaneous. . 


Number 
of  returns 


283 
30 
25 


Total , 

338 

Kimble:  Miscellaneous . 

79 

King:  ATiscfillfineniis 

4 

Kinney: 

Brackettville .  . 

60 

Miscellaneous 

11 

Total 

71 

Kleberg: 

Kingsville 

202 

Miscellaneous 

5 

Total 

207 

Knox:  Miscellaneous 

107 

Lamar: 

Paris 

486 

Miscellaneous 

31 

Total 

517 

Lamb:  Miscellaneous 

63 

Lampasas: 

Lampasas 

76 

Miscellaneous 

5 

Total _ 

81 

La  Salle: 

Cotulla 

31 

17 

Total 

48 

Lavaca: 

Hallettsville 

73 

Moulton 

27 

Shiner  

63 

Yoakum 

131 

Miscellaneous 

2 

Total. 

296 

Lee: 

Giddings 

36 

Miscellaneous 

11 

Total- 

47 

Leon: 

Oakwood 

19 

Miscellaneous 

17 

Total.. 

36 

Liberty: 

Cleveland.      

41 

Daisetta 

49 

Dayton 

39 

Hull 

20 

Liberty 

95 

Miscellaneous 

33 

Total. 

277 

County  and  city 


Limestone: 

Cooledge 

Groesbeck 

Kosse._ 

Mexia 

Thorton 

Miscellaneous. 

Total 


Lipscomb:  Miscellaneous. 
Live  Oak:  Miscellaneous.. 


Llano: 

Llano 

Miscellaneous. 


Total 

Loving:  Miscellaneous. 

Lubbock: 

Lubbock 

Slaton 

Miscellaneous 


Total 

Lynn:  Miscellaneous. 

McCulloch: 

Brady 

Miscellaneous 


Total. 


McLennan: 

McGregor 

Mart 

Moody 

Waco 

West 

Miscellaneous. 


Total 

McMullen:  Miscellaneous. 


Madison: 

MadisonvUle.. 
Miscellaneous. 


Total. 


Marion: 

Jefferson 

Miscellaneous. 


Total 

Martin:  Stanton. 


Mason: 

Mason 

Miscellaneous. 

Total 


Matagorda: 

Bay  City 

Gulf 

Palacios.. 

Miscellaneous- 


Total... 

Maverick:  Eagle  Pass. 


296 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928-^Contd. 

TEXAS— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Medina: 

68 
55 

Newton: 

Wiergate. 

14 

Miscellaneous  .             .      

19 

Total 

Total                  

123 

33 

Nolan: 

Roscoe - --- 

Menard: 

107 
6 

14 

Sweetwater 

242 

17 

Total                                    

113 

Total 

273 

Midland: 

346 

1 

Nueces: 

Bishop -. 

49 

737 

Total          

347 

Robstown 

152 

24 

Milam: 

202 
63 
13 

54 

Total 

962 

Ochiltree: 

Perryton 

131 

23 

Total 

332 

Total 

154 

Mills: 

25 
6 

Oldham:  Miscellaneous 

24 

Orange: 

Orange 

Total 

31 

301 

38 

Mitchell: 

169 
32 

Total -.. -. 

339 

Palo  Pinto: 

Mineral  Wells 

Total                                    

201 

219 

11 

59 
101 
32 

Strawn 

38 

Miscellaneous - 

26 

Total 

294 

Panola: 

Total _ 

192 

31 

Montgomery: 

67 

6 

36 

Miscellaneous 

19 

Total - 

50 

Parker: 

Weatherford -.- 

Total 

109 

158 

19 

22 

Total 

177 

Morris: 

Daingerfield... 

7 
17 

Parmer:  Miscellaneous 

30 

Pecos: 

Fort  Stockton 

Total 

24 

121 

24 

49 

Total 

145 

Nacogdoches: 

1 
172 
17 

Polk: 

Cushing 

Nacogdoches 

80 

Miscellaneous 

Miscellaneous. 

36 

Total 

190 

Total 

116 

Navarro: 

Corsicana 

653 
45 
114 

Potter: 

Amarillo.- 

Kerens 

2,330 

Miscellaneous 

Miscellaneous 

2 

Total 

Total 

812 

2,332 

STATISTICS  OF  INCOME 


297 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

TEXAS— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Niunber 
of  returns 

Presidio: 

Marfa 

140 
23 

San  Patricio: 

Aransas  Pass 

48 

Miscellaneous 

Sinton 

66 

Taft 

103 

Total 

163 

Miscellaneous 

107 

Total 

Kains:  Miscellaneous 

5 

324 

San  Saba: 

San  Saba                                       .    . 

Randall: 

Canyon 

89 
3 

54 

Miscellaneous 

Miscellaneous..                  .    

5 

Total. 

Total 

92 

59 

Schleicher:  Miscellaneous 

Eeagan:  Miscellaneous 

172 
22 

65 

Scurry: 

Snyder 

Red  River: 

7 
65 

5 
30 

80 

Annona. 

Miscellaneous 

4 

Clarksville 

Total 

Detroit 

84 

Shackleford: 

Albany 

Total 

107 

141 

44 

Reeves: 

Pecos 

110 
14 
13 

Total 

185 

Toyah 

Shelby: 

Miscellaneous 

64 

Total 

137 

Timpson 

31 

25 

124 
71 

Total 

Roberts:  Miscellaneous 

120 

Sherman:  Miscellaneous 

Robertson: 

28 
83 
33 
83 

18 

27 

Smith: 

Troup 

Calvert 

Franklin 

29 

Hearne 

Tyler 

525 

Miscellaneous 

Miscellaneous 

49 

Total. 

Total 

245 

603 

Somervell:  Miscellaneous         

Rockwall: 

13 
22 
5 

9 

Starr: 

Rio  Grande 

Rockwall 

Royce  City 

40 

Miscellaneous 

21 

40 

Total. 

Total 

61 

188 
61 
45 

Stephens: 

Runnels: 

452 
20 

Winters 

Miscp.ll  an  firms 

17 

Total 

294 

Total 

489 

Rusk: 

98 

7 

sterling:  Miscellaneous  

57 

Henderson 

18 

Miscellaneous 

165 

Swisher: 

Total 

105  i 

98 

27 

Miscellaneous       .  .  

4 

Sabine:  Miscellaneous 

102 

San  Augustine: 

37 
1 

Tarrant: 

Arlington 

Miscellaneous 

102 

Fort  Worth 

6,286 

Total. - 

38 

Miscellaneous 

91 

Total 

12 

6,479 

298 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

TEXAS— Continued 


County  and  city 


Taylor: 

Abilene 

Merkel -. 

Miscellaneous 

Total 

Terrell: 

Sanderson 

Miscellaneous 

Total-.- 

Terry:  Miscellaneous 

Throckmorton:  Miscellaneous 

Titus: 

Mount  Pleasant 

Miscellaneous 

Total 

Tom  Green: 

San  Angelo 

Miscellaneous 

Total 

Travis: 

Austin 

Manor 

Miscellaneous 

Total 

Trinity: 

Oroveton 

Trinity.- - 

Miscellaneous 

Total 

Tyler: 

Woodville 

Miscellaneous 

Total 

Upshur: 

Gilmer.. - 

Miscellaneous 

Total- 

Upton:  Miscellaneous- 

Uvalde: 

Sabinal 

Uvalde 

Miscellaneous--- 

Total - 

Val  Verde: 

Del  Rio 

Miscellaneous 

Total-- -.- 

Van  Zandt: 

Grand  Saine 

Wills  Point 

Miscellaneous.-- 

Total- 


Number 
of  returns 


1,070 
64 
24 


1,158 


85 


45 


1,147 
53 


1,200 


1,718 


49 


62 


301 


37 
193 
32 


262 


398 
83 


481 


County  and  city 


Victoria: 

Victoria 

Miscellaneous 

Total 

Walker: 

Huntsville ... 

Miscellaneous 

Total 

Waller: 

Hempstead 

Miscellaneous 

Total 

Ward:  Miscellaneous.. 

W^ashington: 

Brenham 

Miscellaneous 

Total 

Webb: 

Laredo 

Mirando  City 

M  iscellaneous 

Total - 

Wharton: 

El  Campo 

Wharton 

Miscellaneous 

Total 

Wheeler: 

Shamrock 

Miscellaneous 

Total 

Wichita: 

Burkburnett 

Electra 

Iowa  Park 

Wichita  Falls 

Miscellaneous - 

Total 

Wilbarger: 

Vernon 

Miscellaneous 

Total 

W'illacy:  Miscellaneous 

Williamson: 

Georgetown -  - . 

Granger 

Taylor 

Miscellaneous 

Total.-- 

Wilson: 

Floresville 

Miscellaneous 

Total -.. 


STATISTICS  OF  INCOME 


299 


Table  11. — Individual    returns    by   Slates    and    Territories — Number   of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

TEXAS— Continued 


County  and  city 

Number 
of  returns 

County  and  City                      Njm,be^ 

Winkler:  Miscellaneous 

246 

Yoakum:  Miscellaneous 13 

Young: 

Eliasville 

Wise: 

10 
13 

5 
2 
14 

31 

Bridgeport 

Graham 197 

Chico 

New  Castle 

16 

Decatur ..  _ 

Olney       -  -.  

156 

Miscellaneous 

South  Bend 

19 

M  iscellaneous 

44 

Total 

Wood: 

10 
65 
36 
3 

438 

Alba 

Zapata:  Miscellaneous 

Mineola .. 

Zavala:  Miscellaneous 

58 

Miscellaneous - 

State  total 

Total 

114 

112,  273 

UTAH 


Beaver: 

Beaver _ 

Milford 

Miscellaneous 

Total-- 

Boxelder: 

Brigham  City 

Tremontou 

Miscellaneous 

Total 

Cache: 

Hyrum 

Lewiston 

Logan 

Providence 

Richmond 

Smithfield 

Wellsville 

Miscellaneous 

Total 

Carbon: 

Castle  Gate 

Helper 

Hiawatha 

Price 

Sunnyside.. 

Miscellaneous 

Total 

Daggett:  Miscellaneous 

Davis: 

Bountiful 

Farmington 

M  iscellaneous 

Total 

Duchesne: 

Roosevelt 

Miscellaneous 

Total 

Emery: 

Huntington 

Miscellaneous 

Total. 


28 

19 

108 


155 


97 


101 
51 

76 


21 
12 
239 
10 
14 
21 
11 
30 


358 


57 
152 

69 
183 

46 
331 


Garfield: 

Escalante 

Panguitch - 

Miscellaneous 

Total- 

Grand:  Miscellaneous... 

Iron: 

Cedar  City 

Parowan 

Miscellaneous 

Total 

Juab: 

Eureka 

Nephi 

M  iscellaneous 

Total-- 

Kane: 

Kanab 

Miscellaneous 

Total- -.- 

Millard: 

Delta 

Fillmore 

Miscellaneous 

Total 

Morgan:  Miseellaneous- 

Piute:  Miscellaneous 

Rich:  Miscellaneous 

Salt  Lake: 

Bingham  Canyon 

Garfield 

Magna..- -. 

Midvale 

Murray 

Salt  Lake  City 

Sandy 

Miscellaneous 

Total 

San  Juan:  Miscellaneous 


120 
39 
52 


211 


72 
118 
36 
96 
6,502 
27 
65 


7,784 
5 


107095—30- 


-20 


300 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


UTAH— Continued 


County  and  city 


Sanpete: 

Epliraim..- 

Fairview 

Fountain  Green. 

Gunnison 

Manti -. 

Moroni 

Mount  Pleasant 

Spring  City 

Miscellaneous... 

Total 

Sevier: 

Monroe 

Richfield 

Salina 

Miscellaneous... 

Total- 

Summit: 

Park  City 

Miscellaneous... 

Total 

Tooele: 

Grantsville 

Tooele 

Miscellaneous... 

Total--. 

Uintah: 

Vernal -. 

Miscellaneous... 

Total-- 


Number 
of  returns 


195 


108 


193 
45 


238 


10 
162 


238 


County  and  city 


Utah: 

American  Fork 

Lehi 

Payson 

Pleasant  Grove 

Provo 

Spanish  Fork 

Springville.- , 

Miscellaneous 

Total 

Wasatch: 

Heber  City 

Miscellaneous 

Total 

Washington: 

Hurricane. 

St.  George 

Miscellaneous 

Total 

Wayne:  Miscellaneous 

Weber: 

Ogden  City 

Miscellaneous 

Total--.. 

State  total 


VERMONT 


Addison: 

Bristol 

Ferrisburg 

Middlebury. . 
New  Haven... 

Vergennes 

Miscellaneous. 

Total 

Bennington: 

Arlington 

Bennington... 

Dorset 

Manchester... 

Pownal 

Readsboro 

Shaftsbury 

Miscellaneous. 

Total -. 

Caledonia: 

Barnet 

Burke 

Danville 

Hardwick 

Lyndon 

Ryegate 

St.  Johnsbury 
Miscellaneous 

Total 

Chittenden: 

Burlington 

Charlotte 

Colchester 

Essex , 


35 
9 
138 
4 
49 
40 


31 

532 

25 

77 

9 
19 

9 
16 

718 


26 
10 
13 
75 
75 
19 
419 
22 


659 


1,187 

17 

1 

63 


Chittenden— Continued. 

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 


STATISTICS  OF  INCOME 


301 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

VE  RM  O  NT— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Lamoille: 

Cambridge 

6 
17 
15 
73 
18 
18 

Rutland— Continued. 

45 

Hyde  Park 

64 

Total 

1,524 

Stowe 

Washington: 

Barre . 

' — 

Miscellaneous 

719 

Cabot 

g 

Total.- - 

147 

Qraniteville 

31 

493 

Orange: 

23 
10 
14 
68 

9 
20 

7 
36 

Northfield  

83 

Bradford 

Waterbury 

65 

Chelsea. 

Miscellaneous 

63 

Newbury. 

Total 

Randolph 

1,462 

Windham: 

Bellows  Falls 

Thetford 

Wells  River 

242 

Williamstown 

Brattleboro                .      .  . 

456 

Miscellaneous . 

,         Westminster           .  . . 

19 

Total 

187 

61 

Total 

Orleans: 

39 
14 
41 
165 
44 
26 
16 

785 

Windsor: 

Bethel 

Barton 

Craftsbury 

30 

Derby 

Cavendish 

17 

Newport 

Chester 

35 

Orleans 

Hartford... 

24 

Troy 

Hartland 

13 

M  iscellaneous 

Ludlow                   .      .  - 

79 

19 

Total 

345 

Quechee            .  .  

17 

14 

Rutland: 

75 
20 
16 
112 
26 
18 
94 
138 
892 
24 

13 

Brandon 

Springfield 

327 

Castleton 

White  River  Junction... 

168 

Danby 

Wilder                                        

13 

Fair  Haven                      ... 

Windsor                               

207 

Pawlet      

Woodstock                ..  .  

108 

Pittsford 

Miscellaneous            

57 

Total.   

Proctor 

1,131 

State  total 

Wallingford 

9,394 

VIRGINIA 


16 
34 
143 

Appomattox:  Miscellaneous 

30 

Arlington: 

Alexandria... 

Onancock..  ..  

1,063 

40 

Total              .                  

193 

Ballston.. 

70 

94 

Albemarle: 

626 
127 

Clarendon              .      .  .  

243 

Charlottesville... 

62 
4 

Miscellaneous 

753 

87 

Total 

Total 

Alleghany: 

373 

278 

5 

21 

1,663 

Augusta: 

Staunton.. 

Covington 

438 

Waynesboro  

127 

77 

Total 

677 

Total 

642 

24 

Bath: 

Hot  Springs 

Amherst: 

16 
76 

75 

Madison  Heights.. 

95 

Miscellaneous 

Total  

Total 

92 

100 

302 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

VIRQINIA— Continued 


County  and  city 


Bedford: 

Bedford 

Miscellaneous. 


Total. 


Bland:  Miscellaneous 

Botetourt:  Miscellaneous. 


Brunswick: 

Lawrenceville. 
Miscellaneous. 


Total. 


Buchanan:  Miscellaneous 

Buckingham:  Miscellaneous. 

Campbell: 

AltaVista -- 

Lynchburg.. 

Miscellaneous 


Total. 


Caroline:  Miscellaneous 

Carroll: 

Galex.    (See  Grayson  County.) 
Miscellaneous 


Charles  City:  Miscellaneous. 
Charlotte:  Miscellaneous 

Chesterfield: 

Ettrick 

Miscellaneous 


Total 

Clarke: 

Berry  ville 

Miscellaneous. 


Total. 


Craig:  Miscellaneous. 

Culpeper: 

Culpeper 

Miscellaneous 


Total. 


Cumberland:  Miscellaneous. 
Dickinson: 


Number 
of  returns 


125 
32 


85 


55 

1,  653 

30 


1,738 


48 


28 


107 


Clincho 

6 

Miscellaneous 

25 

Total -. 

31 

Dinwiddie: 

Petersburg 

876 

Miscellaneous 

22 

Total     

898 

Elizabeth  City: 

Hampton 

410 

Phoebus 

70 

51 

Total 

531 

Essex:  Miscellaneous 

23 

Fairfax: 

Falls  Church 

68 

Miscellaneous 

175 

Total 

233 

County  and  city 


Fauquier: 

Warren  ton.. 

Miscellaneous 

Total 

Floyd:  Miscellaneous 

Fluvanna:  Miscellaneous. 

*'ranklin: 

Rockyniount 

Miscellaneous 

Total 

Trederick: 

Winchester. 

Miscellaneous 

Total 

Giles: 

Narrows 

Miscellaneous 

Total 

Gloucester:  Miscellaneous. 
Goochland:  Miscellaneous 

Grayson: 

Fries 

Galex -. 

Miscellaneous 

Total. 

Greene:  Miscellaneous 

Greensville: 

Emporia 

Miscellaneous 

Total... 

Halifax: 

South  Boston 

M  iscellaneous 

Total 

Hanover: 

Ashland 

Miscellaneous 

Total --- 

Henrico: 

Richmond 

Miscellaneous 

Total 

Henry: 

Martinsville 

Miscellaneous 

Total 

Highland:  Miscellaneous.. 

Isle  of  Wight: 

Smithfield 

M  iscellaneous 

Total.. -- 


STATISTICS  OF  INCOME 


303 


Table  U. — Individual    returns    by    States    and    Territories — Number    of   returns 
distribided  by  counties,  cities,  and  toivnships,  calendar  year  1928 — Contd. 

VIRGINIA— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

James  City: 

9 
142 

5 

Nottoway: 

Blackstone - 

67 

112 

Miscellaneous - 

16 

Total  

Total 

156 

195 

Orange: 

Orange    -.  -  

King  and  Queen:  Miscellaneous 

7 
21 

59 

42 

King  William: 

West  Point                                  -  --- 

47 
10 

Total - 

101 

Page: 

Luray - 

Total                       

57 

49 

49 

18 
55 

3 

Total 

101 

85 
112 

Patrick:  Miscellaneous 

17 

Pittsylvania: 

Chatham 

Total                                       

197  •■ 

43 

881 

45 

MLjcellaneous - 

61 

Total     

Lunenburg: 

40 
36 

985 

Powhatan:  Miscellaneous - - 

15 

Prince  Ed\yard: 

Total                     - 

76 

109 

20 
29 

M  iscellaneous 

24 

Total 

133 

Mecklenburg: 

Chase  City        -- 

68 
47 
71 

Prince  George: 

Hopewell 

South  Hill                                       .  - 

208 

Miscellaneous - 

10 

Total     

Total 

186 

218 

Prince  William: 

34 

54 

Montgomery: 

32 
63 
99 
24 

34 

Miscellaneous 

22 

Total... 

Radford                                           

110 

110 

218 

Pulaski: 

Pulaski 

Nansemond: 

Suffolk         

370 
25 

158 

Miscellaneous 

22 

Miscellaneous. 

Total 

180 

395 

20 

63 
16 

Richmond:  Miscellaneous 

25 

Roanoke: 

Roanoke        

Norfolk' 

21 
5,347 
1,359 

18 

2,947 

Salem...  

174 

Vinton 

56 

Portsmouth                                   .  . 

Miscellaneous 

37 

Miscellaneous 

Total 

3  214 

6,745 

Rockbridge: 

Northampton: 

108 
151 

40 

Lexington 

181 

Miscellaneous 

Miscellaneous 

39 

259 

Total. 

2G0 

Rockingham: 

Harrisonburg. 

Northumberland : 

14 
24 

38 

298 

M  iscellaneous                      -       

Miscellaneous 

104 

Total 

Total. 

402 

304 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


VIRGINIA— Continued 


County  and  city 


Russell:  Miscellaneous. 
Scott:  Miscellaneous. -- 

Shenandoah: 

Woodstock 

M  iscellaneous 

Total 

Smyth: 

Marion  __ 

Saltville _ 

Miscellaneous 

Total- 

Southampton: 

Franklin 

Miscellaneous 

Total 

Spottsylvania: 

Fredericksburg 

M  iscellaneous 

Total 

Stafford:  Miscellaneous 

Surry: 

Dendron 

Miscellaneous 

Total 

Sussex: 

Waverly 

Miscellaneous 

Total 

Tazewell: 

Bluefleld 

Pocahontas 

Richlands 


Number 
of  returns 


118 


132 


270 
5 


County  and  city 


Tazewell— Continued 

Tazewell 

Miscellaneous 

Total 

W&rren: 

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 

Wythe: 

Wytheville 

Miscellaneous 

Total 

York:  Miscellaneous.. 
State  total 


Number 
of  returns 


WASHINGTON  2 


Adams: 

Ritzville 

Miscellaneous.. 

Total 

Asotin: 

Clarkston 

Miscellaneous. - 

Total 

Benton: 

Kennewick 

Prosser 

Miscellaneous.. 

Total 

Chelan: 

Cashmere 

Leavenworth... 

2  Includes  Alaska 


159 
169 


328 


188 


180 
47 


Chelan—  Continued 

Wenatchee. 

Miscellaneous. -- 

Total.. 

Clallam: 

Port  .\ngeles 

Miscellaneous... 

Total 

Clarke: 

Camas 

Vancouver 

Miscellaneous... 

Total 

Columbia: 

Dayton 

Miscellaneous... 
Total 


STATISTICS  OF  INCOME 


305 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


WASHINGTON— Continued 


County  and  city 


Number 
of  returns 


Cowlitz: 

Kalama 

Kelso -- 

Longview 

Miscellaneous 

Total 

Douglas: 

Waterville. 

Miscellaneous 

Total 

Ferry:  Miscellaneous. 

Franklin: 

Pasco 

Miscellaneous 

Total 

Garfield: 

Pomeroy 

Miscellaneous 

Total ---. 

Grant:  Miscellaneous 

Grays  Harbor: 

Aberdeen -.. 

Cosmopolis 

Elma 

Hoquiam 

McCleary 

Montesano 

Miscellaneous 

Total - 

Island:  Miscellaneous 

Jefferson : 

Port  Townsend . . 
Miscellaneous  — 

Total 

King: 

Auburn 

Belle  vue 

Black  Diamond -- 

Enumclaw 

Kent 

Kirkland 

Renton 

Seattle 

Miscellaneous 

Total --- 

Kitsap: 

Bremerton 

Charleston 

Port  Blakely 

Port  Orchard 

Miscellaneous 

Total -.- 

Kittitas: 

Cle  Elum 

Ellensburg. 

Roslyn 

Miscellaneous 

Total 


23 
162 
431 

178 


794 


117 


340 


294 
10 


138 


1,582 
40 
89 
891 
31 
137 
162 


2,932 


17 


112 
81 


193 


180 
51 
20 

144 

173 
87 

153 
24,809 

672 


26,289 


611 

1 

15 

59 

176 


862 


152 

362 

97 

74 


685 


County  and  city 


Klickitat : 

Goldendale 

Miscellaneous 

Total--- -... 

Lewis: 

Centralia 

Chehalis 

Miscellaneous 

Total — 

Lincoln : 

Davenport 

Odessa 

Miscellaneous--- 

Total 

Mason:  Miscellaneous 

Okanogan: 

Okanogan 

Oroville 

Miscellaneous.-- 

Total - 

Pacific: 

Raymond..- 

South  Bend- 

Miscellaneous 

Total 

Pend  Oreille:  Miscellaneous 

Pierce: 

Buckley- 

Fort  Lewis 

Puyallup -. 

Sumner 

Tacoma_- 

Miscellaneous 

Total 

San  Juan:  Miscellaneous 

Skagit: 

Anacortes-- 

Burlington-. -. 

Mount  Vernon 

Sedro  WooUey -. 

Miscellaneous 

Total.- 

Skamania:  Miscellaneous... 

Snohomish: 

Arlington 

Everett 

Marysville-- 

Monroe 

Snohomish.. 

Miscellaneous - 

Total 

Spokane: 

Cheney 

Deer  Park 

Medical  Lake 

Spokane 

M  iscellaneous. 

Total 


306 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  totonships,  calendar  year  1928 — Contd. 


WASHINGTON— Continued 


County  and  city 


Stevens: 

Chewelah 

Colville.. 

Miscellaneous. 

Total 


Thurston: 

Olympia 

Miscellaneous. 

Total 


Number 
of  returns 


Wahkiakum:  Miscellaneous. 


Walla  Walla: 

Waitsburg 

Walla  Walla.. 
Miscellaneous. 


Total. 


Whatcom: 

Bellingham 

Blaine 

Lynden.. 

Miscellaneous. 

Total 


200 


738 
184 


922 


130 

1,117 

158 


1,405 


1,056 
45 
58 

1,035 


2,194 


County  and  city 


Whitman: 

Colfax , 

Maiden 

Palouse 

Pullman 

Tekoa 

Miscellaneous 

Total 

Yakima: 

Qrandview 

Sunnyside 

Toppenish 

Wapato 

Yakima 

Miscellaneous 

Total 

Alaska: 

Anchorage 

Cordova 

Fairbanks 

Juneau 

Ketchikan 

Miscellaneous 

Total 

State  total.. 


WEST  VIRGINIA 


Barbour: 

Philippi 

Miscellaneous 

Total 

Berkeley: 

Martinsburg 

Miscellaneous 

Total 

Boone:  Miscellaneous... 

Braxton: 

Burnsville 

Gassaway 

Sutton 

Miscellaneous 

Total 

Brooke: 

Follansbee 

Power 

Wellsburg..- 

M  iscellaneous 

Total 

Cabell: 

Huntington 

Milton 

Miscellaneous 

Total 

Calhoun:  Miscellaneous 

Clay: 

Widen 

Miscellaneous 

Total 


91 


247 
31 
326 
127 


731 


377 
19 


396 
139 


2,944 
25 
42 


3,011 


33 


41 


Doddridge: 

West  Union 

Miscellaneous 

Total- 

Fayette: 

Ansted 

Boomer 

Fayetteville 

Macdonald-- 

Montgomery 

Mount  Hope 

OakhilL 

Winona. -- 

Miscellaneous 

Total. 

Gilmer:  Miscellaneous 
Grant:  Miscellaneous . 

Greenbrier: 

Lewisburg 

Ronceverte 

Miscellaneous 

Total- 

Hampshire: 

Romney 

Miscellaneous 

Total 

Hancock: 

Chester 

Hollidays  Cove... 
New  Cumberland, 

Newell.- - 

Weir  ton 

M  iscellaneous 

Total- 

Hardy:  Miscellaneous. 


STATISTICS  OF  INCOME 


307 


Table  11. — Individual   returns    by   States    and    Territories — Number   of  returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

WEST  VIRGINIA— Continued 


County  and  city 


Harrison: 

Anmoore..- --- -. 

Bridgeport 

Clarksburg-.- -.. 

Nutter  Fort- 

Salem 

Shinnston -.- 

Miscellaneous 

Total 

Jackson: 

Ravenswood 

Miscellaneous 

Total -- - 

Jefferson: 

Charles  Town 

Shepherdstown  -  - -. 

Miscellaneous -. 

Total-- 

Kanawha: 

Charleston--. - 

Clendentn - 

Dunbar 

Eskdale 

Mammoth 

Nitro.    (See  Putnam  County.) 

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.. -.. 

Kevstone. 

Kimball.- 

McDowell 

Maybeury 

Welch 

Wilcoe 

M  iscellaneous 

Total- 

Marion: 

Fairmont 

Mannington 

Monongah 

Rivesville.- 

Miscellaneous 

Total 


Number 
of  returns 


4 
42 

1,376 
11 
69 
79 
123 


1,704 


47 


170 


3,267 

62 

52 

16 

7 

118 
120 
461 


4,103 


292 
40 


332 


55 


3 

17 
87 

399 
40 

417 


963 


16 

7 

20 
79 
61 
49 
10 
14 

358 
12 

669 


1,295 


1,291 
126 
27 
27 
271 


1,742 


County  and  city 


Marshall: 

Benwood 

Cameron 

McMechen 

Moundsville- 

Miscellaneous 

Total-.- 

Mason: 

Point  Pleasant 

Miscellaneous 

Total - 

Mercer: 

Bluefield 

Bramwell 

Freeman 

Giatto 

Princeton 

M  iscellaneous 

Total 

Mineral: 

Blaine 

Keyser..- 

Piedmont - 

Ridgeley 

Miscellaneous -. 

Total-. -- 

Mingo: 

Red  Jacket 

War  Eagle. 

Williamson - 

Miscellaneous-- -. 

Total - 

Monongalia: 

Morgantown.. 

Miscellaneous 

Total 

Monroe: 

Alderson 

Miscellaneous 

Total 

Morgan:  Miscellaneous... 

Nicholas: 

Richwood 

Miscellaneous 

Total 

Ohio: 

Elm  Grove 

Triadelphia. 

Wheeling 

Miscellaneous 

Total 

Pendleton:  Miscellaneous 

Pleasants: 

St.  Mary.. 

Miscellaneous 

Total 


Number 
of  returns 


79 
80 
80 
343 
50 


632 


103 


981 

68 

16 

4 

200 

150 


1,419 


1 
158 
75 
27 

9 


270 


25 

3 

379 

148 


555 


763 
109 


101 
16 


166 

20 

4,056 

13 


4,255 


15 


308 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

WEST  VIRGINIA— Continued 


County  and  city 


Pocahontas: 

Cass 

Marlington 

Miscellaneous. 

Total 

Preston: 

Kingwood 

Rowlesburg... 
Terra  Alta.... 

Tunnelton 

Miscellaneous. 

Total 

Putnam: 

Nitro 

Miscellaneous. 

Total 

Raleigh: 

Beckley 

Eccles... 

Mabscott 

Miscellaneous. 

Total 

Randolph: 

Elkins 

Norton 

Miscellaneous. 

Total 

Ritchie: 

Harris  ville 

Pennsboro 

Miscellaneous. 

Total 

Roane: 

Spencer 

Miscellaneous 

Total 

Summers: 

Ilinton 

Miscellaneous 

Total 


Number 
of  returns 


177 


383 

7 

7 

388 


204 
3 
36 


243 


142 


105 
24 


129 


211 
12 


223 


County  and  city 


Taylor: 

Grafton 

Miscellaneous 

Total 

Tucker: 

Davis 

Parsons.. 

Pierce... 

Thomas 

Miscellaneous 

Total 

Tyler: 

Sistersville 

Miscellaneous 

Total 

Upshur: 

Adrian.. 

Buckhannon 

Miscellaneous , 

Total 

Wayne: 

Ceredo 

Kenova 

Miscellaneous 

Total 

Webster:  Miscellaneous 

Wetzel: 

New  Martinsville... 

Paden  City 

Miscellaneous 

Total 

Wirt:  Miscellaneous 

Wood: 

Parkcrsburg 

Williamstown 

Miscellaneous , 

Total , 

Wyoming: 

MuUins , 

Miscellaneous 

Total 

State  total 


WISCONSIN 


Adams: 

Adams . 

40 
20 

Barron— Continued. 

137 

Miscellaneous 

Miscellaneous 

90 

Total- 

Total 

60 

386 

Bayfield: 

Bayfield  

Ashland: 

401 
38 
55 

16 

Ashland 

56 

Mellen 

Miscellaneous       .              ...      

60 

Total. 

Miscellaneous 

132 

Total 

494 

Brown: 
De  Pere 

119 

Barron: 

72 
37 
50 

Green  Bay 

1,672 

Barron 

116 

Chetek 

Total  

Cumberland 

1,907 

STATISTICS  OF  INCOME 


309 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 

WISCONSIN— Continued 


County  and  city 


Number 
of  returns 


Buffalo: 

Alma_ 

Mondovi... 

Miscellaneous 

Total- 

Burnett: 

Qrantsburg 

Miscellaneous 

Total-. 

Calumet: 

Brillion 

Chilton. 

New  Holstein 

Miscellaneous 

Total 

Chippewa: 

Bloomer-. 

Chippewa  Falls.. 

Cornell 

Stanley 

Miscellaneous 

Total- 

Clark: 

Neillsville 

Owen 

Miscellaneous... 

Total 

Columbia: 

Columbus 

Kilbourn 

Lodi 

Portage 

Randolph 

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... 

Miscellaneous. -. 

Total 

Door: 

Sturgeon  Bay... 
Miscellaneous... 

Total 


175 


62 


62 
100 
60 
51 


61 
362 

35 
53 


94 
35 
195 


169 
132 

55 
266 

61 
145 


148 


3,759 
115 
189 
61 
537 


4,661 


County  and  city 


435 
59 

105 
65 

116 

187 


967 


144 
70 


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..- 

Miscellaneous 

Total , 

Forest: 

Crandon 

Wabeno- , 

M  isceUaneous 

Total 

Grant: 

Boscobel... 

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 


310 


STATISTICS  OF  INCOME 


Table  11. — Individual   returns    by   States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


WISCONSIN— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Jackson: 

Black  River  Falls - -. 

93 
64 

Marinette: 

Goodman 

Marinette . 

11 

Miscellaneous 

436 

49 

Total 

157 

Peshtigo 

70 

20 

263 
142 
88 
55 
463 
89 

Miscellaneous  . 

4» 

Total 

626 

Marquette: 

Montello    . 

Waterloo 

Watertown 

24 

Miscellaneous  .         _  .  . 

Miscellaneous 

4» 

Total 

Total 

1,100 

72 

Milwaukee: 

Cudahy  

Juneau: 

Elrov 

46 
59 
82 

390 

38, 972 

Miscellaneous 

North  Milwaukee.. 

471 

242 

Total  ... 

187 

South  Milwaukee 

538 

2,214 

3,028 
98 

West  Allis 

1,252 

Kenosha 

West  Milwaukee 

25 

Miscellaneous 

Miscellaneous 

346 

Total             ...  .         

Total... 

3,126 

44, 448 

Monroe: 

Kewaunee: 

Algoma 

46 
85 
26 

169 

Kewaunee 

Tomah 

lis 

Miscellaneous . 

Miscellaneous         ...         .. 

113 

Total  

Total 

157 

400 

Oconto: 

Oillett      

La  Crosse: 

La  Crosse... ... 

1.458 
21 
36 
64 

39 

Onalaska 

Oconto      

121 

West  Salem... 

Oconto  Falls. 

52 

Miscellaneous 

63 

Total  

Total 

1,579 

275 

Oneida: 

Rhinelander 

La  Fayette: 

Darlington 

95 
36 
123 

339 

Shullsburg . 

76 

Total 

415 

Total 

254 

Outagamie: 

Langlade: 

326 
32 

358 

1,363 

Antigo 

Kaukauna  ..      .      

225 

Miscellaneous 

Kimberly 

35 

Total 

Little  Chute 

39 

Seymour 

54 

Lincoln: 

302 
131 
11 

M  iscellaneous 

81 

Total           -                     

Merrill 

1,797 

Tomahawk 

Ozaukee: 

Cedarburg- 

Miscellaneous 

Total 

444 

121 

185 

Manitowoc: 

50 

1,016 

267 

119 

Miscellaneous 

192 

Kiel 

Total  

498 

Pepin: 

Durand    .. 

Miscellaneous 

62 

Total 

1, 452 

Miscellaneous. 

17 

Marathon: 

Athens 

28 
72 

8 

36 

1,024 

190 

Total 

79 

Pierce: 

Mosinee 

Rcofield 

40 

Stratford 

River  Falls 

71 

Wausau 

Miscellaneous 

125 

M  iscellaneous 

Total  

Total 

1.358 

236 

STATISTICS  OF  INCOME 


311 


Table  11. — Individual    returns    by    Slates    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  1928 — Contd. 


WIS  C  0  NSIN— Continued 


County  and  city 


Polk: 

Amery 

Miscellaneous- 
Total 

Portage: 

Stevens  Point... 
Miscellaneous... 

Total 

Price: 

Park  Falls 

Phillips 

Miscellaneous... 

Total 

Racine: 

Burlington 

Racine 

Miscellaneous... 

Total -.- 

Richland: 

Richland  Center 
Miscellaneous... 

Total.- 

Rock: 

Beloit. 

Edgerton 

Evansville 

Janesville 

Miscellaneous... 

Total 

Rusk: 

Ladysmith. 

Miscellaneous... 

Total 

St.  Croix: 

Hudson 

New  Richmond. 
Miscellaneous... 

Total 

Sauk: 

Baraboo 

Prairie  du  Sac... 

Reedsburg 

Sauk  City 

Miscellaneous... 

Total 

Sawyer: 

Hayward 

Miscellaneous... 

Total 

Shawano: 

Shawano 

Wittenberg 

Miscellaneous- 
Total 


Number 
of  returns 


51 
200 


506 
74 


580 


111 
72 

57 


240 


154 


4,310 


100 
86 


186 


1,298 
191 
109 

1,234 
139 


2,971 


103 
36 


139 


135 
84 
121 


340 


322 
59 

187 
71 

106 


745 


79 


157 
17 
139 

313 


County  and  city 


Sheboygan: 

Plymouth 

Sheboygan 

Sheboygan  Falls.. 
Miscellaneous 

Total 

Taylor: 

Medford 

Rib  Lake 

M  iscellaneous 

Total 

Trempealeau: 

Arcadia , 

Gales  ville.- 

Miscellaneous 

Total 

Vernon: 

Viroqua 

Westby.. 

Miscellaneous 

Total 

VUas: 

Eagle  River 

Miscellaneous 

Total 

Walworth: 

Delavan 

Elkhorn 

Lake  Geneva 

Whitewater 

Miscellaneous 

Total 

Washburn: 

Shell  Lake 

Spooner 

M  iscellaneous 

Total 

Washington: 

Hartford.. 

West  Bend 

Miscellaneous 

Total 

Waukesha: 

Menomonee  Falls 

Oconomowoc 

Waukesha 

Miscellaneous 

Total- 

Waupaca: 

Clintonville 

New  London 

Waupaca 

Miscellaneous 

Total-- - 

Waushara: 

Red  granite 

Wautaoma 

Miscellaneous 

Total , 


Number 
of  returns 


312 


STATISTICS  OF  INCOME 


Table  11. — Individual    returns    by    States    and    Territories — Number    of   returns 
distributed  by  counties,  cities,  and  townships,  calendar  year  192S — Contd. 


WISCONSIN— Continued 


County  and  city 

Number 
of  returns 

County  and  city 

Number 
of  returns 

Winnebago: 

Menasha— 

276 
544 

32 
1,680 

53 

Wood: 

Marshfleld          

40S 

Neenah.. 

j         Nekoosa,- . 

65 

Omro 

j          Wisconsin  Rapids 

374 

Oshkosh 

Miscellaneous 

93 

Miscellaneous . 

Total 

940 

Total     -                         ... 

2,585 

State  total 

98, 485 

WYOMING 


Albany: 

Laramie... 

M  iscellaneous 

Total 

Big  Horn: 

Basin 

Greybull 

Lovell 

Miscellaneous 

Total 

Campbell: 

Gillette 

Miscellaneous 

Total 

Carbon: 

Hanna 

Rawlins 

M  iscellaneous 

Total 

Converse: 

Douglas 

Glenrock. 

Miscellaneous 

Total 

Crook:  Miscellaneous 

Fremont: 

Lander 

Riverton 

Miscellaneous 

Total-- 

Goshen: 

Torrington 

Miscellaneous 

Total 

Hot  Springs: 

Thermo  polls 

Miscellaneous 

Total 

Johnson: 

Buffalo.--- 

Miscellaneous 

Total 

Laramie: 

Cheyenne 

Miscellaneous 

Total.. 

Lincoln: 

Diamond  ville 

Frontier 


499 

75 


109 

348 
217 


127 

78 
138 


104 


154 
208 


362 


114 
13 


1,025 
102 


1,127 


108 
26 


115 
52 
42 


209 


Lincoln— Continued. 

Kemmerer 

Miscellaneous 

Total.. 

Natrona: 

Casper 

Miscellaneous 

Total 

Niobrara: 

Lusk 

Miscellaneous 

Total-. 

Park: 

Cody 

Powell 

Miscellaneous 

Total.. 

Platte: 

Wheatland..- 

Miscellaneous 

Total 

Sheridan: 

Dietz.- 

Monarch 

Sheridan 

Miscellaneous 

Total 

Sublette:  Miscellaneous 

Sweetwater: 

Green  River 

Rock  Springs. 

Superior 

Miscellaneous 

Total 

Teton:  Miscellaneous-. 

Uinta: 

Evanston 

Miscellaneous 

Total 

Washakie: 

Worland 

Miscellaneous 

Total 

Weston : 

Newcastle 

Miscellaneous 

Total-. 

State  total 


BASIC  TABLES 


CORPORATION  RETURNS 


313 


314 


STATISTICS  OF  INCOME 


Table  12. — Corporation  returns  by  Stales  and  Territories — Distributed  by  corpora- 
tions reporting  net  income,  no  net  income,  and  inactive  corporations,  showing  num- 
ber 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,  1928  '] 


States  and  Territories 


Alabama 

Alaska 

Arizona 

Arkansas. -- 

California 

Colorado 

Connecticut 

Delaware -.. 

District  of  Columbia. 

Floiida 

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 
number 
of  returns 


Corporations  reporting  net  income 


Grand  total. 


4,656 

175 

1,734 

2,760 

22, 754 
7,134 
7,105 
1,705 
2,220 

11,283 

5,620 

734 

2,352 

30, 444 

11,703 
8,643 
5,228 
5,894 
6,072 
3,644 
5,970 

18, 851 

14, 920 

11,302 
2,432 

16, 751 
3,708 
4,836 
1,026 
1,322 

20,  509 

1,103 

103, 372 

6,669 

3,528 

24, 722 
6,456 
6,673 

25,  558 
2,871 
3,817 
2,954 
5,213 

14, 238 
3,508 
1,112 
6,785 

11,  847 
5,145 

15, 393 
1,441 


Number 
of  returns 

Per  cent 

2,619 

56.25 

94 

53.72 

766 

44.17 

1,707 

61.85 

11,438 

50.27 

3,342 

46.85 

4,302 

60.55 

984 

57.71 

1,126 

50.72 

3,368 

29.85 

3,409 

60.66 

455 

61.99 

1,061 

45.11 

17,  668 

58.04 

6,836 

58.41 

4,981 

57.03 

3.258 

62.32 

3,457 

58.65 

3,370 

55.50 

2, 092 

57.41 

3,144 

52.66 

10,  266 

54.46 

8,655 

58.01 

6,229 

55.11 

1,482 

60.94 

9,137 

54.55 

1,933 

52.13 

3,060 

63.27 

353 

34.40 

767 

58.02 

11,310 

55.15 

541 

49.05 

55,008 

53.22 

3,462 

51.91 

1,737 

49.23 

14, 344 

58.02 

3,512 

54.40 

3,131 

46.92 

13, 370 

52.  31 

1,628 

56.71 

495. 892 


1,710 
1,712 
3,039 
8,293 
1,712 

724 
3,835 
5,874 
2,773 
8,828 

881 


268,  783 


Gross  income  * 


44.80 
57.96 
58.30 
58.25 
48.80 
65.11 
56.52 
49.58 
53.90 
57.35 
61.14 


54.20 


$500, 

7, 

126, 

308, 

6, 110, 

941, 

1, 925, 

1, 330, 

555, 

352, 

875, 

206, 

126, 

15,  684, 

1, 635, 

1, 098, 

1,061, 

955, 

1, 040, 

494, 

2, 348, 

7,  274, 

6, 998 

2,544, 

257, 

3,  724, 

213, 

653, 

150, 

153, 

3,  607, 

70, 

34, 937, 

1,  225, 
160, 

7,  557, 
975, 
512, 
10,  209, 
691, 
328, 
154, 
962, 

2,  452, 
290, 
156 

1,024 

1,239 

656, 

2,  347, 

69: 


373, 803 
459,  240 
210, 193 
073,015 
531,535 
131,  878 
119,646 
828, 249 
365, 310 
551,  777 
584, 137 
357,  259 
777, 086 
945,  727 
492, 012 
126, 866 
843, 437 
936, 807 
908, 565 
436, 034 
694,  791 
257,  579 
639,111 
668, 778 
632, 465 
876, 197 
196, 302 
414, 152 
590, 445 
633, 098 
868, 807 
297, 472 
637, 830 
829,  957 
651, 009 
767,  878 
497, 321 
331,  509 
116,754 
950, 389 
582,  299 
811,018 
457, 733 
986, 682 
i,  146, 024 
047, 978 
,  668, 152 
1, 107, 653 
951, 722 
,  120,  782 
1, 950,  788 


Deductions 


6, 
116, 

291, 

5,  558, 
881, 

1,  747, 
1, 141, 
499, 
325, 
810, 
172, 
120, 
14, 672, 

1,  512, 
1, 032, 

953, 
880, 
980, 
459, 
2, 192, 
6, 861, 

6,  262, 
2, 389, 

244, 

3, 468, 
198, 
622, 
143, 
142, 

3,  231, 

65, 

31,688, 

1, 129, 
154, 

6,967, 
896, 
482, 

9,  303, 
640, 
310, 
148, 
896, 

2,  279, 
269, 
145, 
906, 

1, 163, 

605, 

2, 162, 

64, 


122,  360 
817,  649 
399, 438 
009, 004 
242,  312 
199,  401 
648,  740 
044,  757 
466, 906 
487,  434 
681, 048 
901,427 
132,  267 
005,  587 
889. 000 
617.  U6 
716,  805 
782,  358 
687, 940 
521, 368 
343, 139 
751,517 
968, 161 
032,  208 
932, 441 
095,  697 
552, 825 
790, 482 
627,  009 
234, 931 
621,  505 
676, 917 
721,422 
267, 459 
963, 159 
801, 736 
263,916 
946,  794 
402, 187 
218,012 
766,  559 
581,425 
564,  816 
006, 496 
782,  566 
733,712 
163,  553 
716,  606 
028, 900 
551, 428 
,  213,  519 


129,289,435,251  ]     118,671,694,094 


>  Fiscal  and  fractional  (part  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 . 


STATISTICS  OF  INCOME 


315 


Table  12. — Corporation  returns  by  States  and  Territories — Distributed  by  corpora- 
tions reporting  net  income,  no  net  income,  and  inactive  corporations,  showing  num- 
ber of  returns,  per  cent,  gross  income,  deductions,  net  income  or  deficit,  net  loss  for 
prior  year,  and  income  tax — Continued 


states  and  Territories 


Alabama 

Alaslta 

Arizona 

Arkansas 

California 

Colorado 

Connectticut 

Delaware 

District  of  Colurabia. 

riorida 

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 


Corporations  reporting  net  income— Contd. 


Net  income 


Orand  total- 


$31,  251,  443 

641,  591 

9,  810,  755 

17,064,011 
552,  289,  223 

59, 932, 477 
177, 470, 906 
189,  783,  492 

55, 898,  404 

27, 064,  343 

64,  903, 089 

33,  455,  832 
6,  644,  819 

1, 012,  940, 140 
122,603,012 

65,  509,  670 
108,  126,  632 

75,  154,  449 
60,  220,  625 

34,  914,  666 
156,351,652 
412,  506, 062 
735,  670,  950 
155,  636,  570 

12,  700, 024 
256,  780,  500 

14,  643,  477 

30, 623,  670 
6, 963,  436 

11,398,167 
376,  247, 302 

4,  620,  555 
3,  248, 916, 408 

96,  562, 498 

5,  687,  850 
589,  966, 142 

79,  233, 405 
29,  384,  715 
905,  714,  567 
51,732,377 
17,  815,  740 

6,  229,  593 
65, 892, 917 

173, 980, 186 
20,  363,  458 
10, 314,  266 

118,  504,  599 
75.  391, 047 
51,  922,  822 

184,  569,  354 
5,  737,  269 


10,617,741,157 


Net  loss  for 
prior  year 


$1,  248, 127 

77,  910 

457,  606 

1,106,202 

16, 968,  981 

3,  675,  551 

7, 137,  675 

4, 097,  770 

738,  808 

3,  424, 402 

1,  863,  741 

349,  640 

459,  670 

23, 945,  663 

4, 065,  127 

3, 833,  211 

1.  858,  221 

1, 450, 073 

4,091,249 

782, 465 

3,  063, 085 

12, 103, 127 

12, 176, 019 

3, 481,  295 

1, 142,  963 

9,  564,  802 

959,  266 

1,113,771 

211,284 

274, 915 

12,  362, 301 

174,  988 

87, 325, 443 

1,353,848 

410,119 

23, 198,  229 

5,  786,  987 

1,  653,  322 
17, 185,  588 

2, 478,  951 
652, 107 
364, 062 

2,  424,  724 
5,  947, 973 
1, 050,  842 

428,  675 

2,  546,  659 
4, 110, 140 
1, 942, 496 

3,  714, 922 
311,  181 


301,  K6,  176 


Income  tax 


$3, 054,  659 
45,  749 
935, 934 

1,  572,  542 
62,038,115 

6, 108,  549 
19,569,911 
22, 067,  396 

6, 422,  798 

2,  275, 903 
6,  891,  285 

3,  883, 119 
535,  238 

115,  222, 042 
12, 901,  862 
6,  604,  313 
12,  099,  5i5 
8, 172,  028 
6, 122,  204 
3,  702,  506 

17,  573, 370 
45,  923,  268 
85, 310,  239 
17, 090,  924 

1,  066, 132 
27, 953, 085 

1,  249,  331 
2, 882, 277 

736, 162 

1,167,830 

41,171,307 

415,  303 

367,  733,  278 

10,  769,  650 

320, 818 

64,  775, 638 

8, 124, 164 

2,  736,  918 
104, 000,  212 

5,  585,  311 

1, 804,  383 

394,  344 

7, 039, 468 

18,  441, 180 
2, 003,  533 
1, 038,  308 

13, 166,  376 
7,419,216 
5, 445,  406 

20, 122,  264 
456, 749 


Corporations  re- 
porting no  net 
income 


Number 
of  returns 


1,  184,112,142 


1,608 

51 

430 

889 

8,747 

2,313 

2,326 

471 

822 

5,177 

1,922 

238 

553 

10, 370 

3,561 

2,507 

1,531 

1,783 

2,132 

1,133 

2,067 

7,501 

4,840 

3,544 

780 

5,711 

960 

1,251 

281 

466 

7,605 

282 

40,  062 

2,667 

972 

8,942 

2,177 

2,232 

9,665 

1,000 

1,709 

677 

1,747 

4,761 

932 

342 

2,337 

3,799 

1,910 

4,681 

364 


Per  cent 


34.54 

29.14 

24.80 

32.21 

38.44 

32.42 

32.74 

27.63 

37.03 

45.88 

34.20 

32.42 

23.51 

34.06 

30.43 

29.01 

29.28 

30.25 

35.11 

31.09 

34.62 

39.  79 

32.44 

31.36 

32.07 

34.09 

25.89 

25.87 

27.39 

35.25 

37.08 

25.57 

38.75 

39.99 

27.55 

36.17 

33.72 

33.45 

37.82 

34.83 

44.77 

22.92 

33.51 

33.44 

26.57 

30.76 

34.45 

32.07 

37.12 

30.41 

25.26 


174,  828 


35.26 


107095—30- 


-21 


316 


STATISTICS  OF  INCOME 


Table  12. — Corporation  returns  by  States  and  Territories — Distributed  by  corpora- 
tions reporting  net  income,  no  net  income,  and  inactive  corporations,  showing  num- 
ber of  retiirns,  per  cent,  gross  income,  deductions,  net  income  or  deficit,  net  loss  for 
prior  year,  and  income  tax — Continued 


States  and  Territories 


Corporations  reporting  no  net  income — Contd. 


Gross  income ' 


Deductions 


Deficit 


Inactive  corpora- 
tions— no  income 
data  reported 


Kumber 
of  returns 


Per  cent 


Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connpctieut 

Delaware 

District  of  Columbia- 
Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana  

Iowa 

Kansas 

Kentucky 

Louisiana  

Maine 

Maryland 

Massachusetts 

Aiichisan 

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  (^arolina 

South  Dakota 

Tennessee _. 

Texas. 

Utah 

Vermont- 

Virginia 

Washington 

West  Virginia 

Wisconsin 

Wyoming 


$161, 
2, 

45, 
107, 
1, 165, 
147, 
365, 
105, 
102, 
288, 
257, 

41, 

50, 

4,  704, 

469, 

219, 

178, 

172, 

295, 

124, 

236, 

1, 849, 

1,  325, 

418, 

80. 
766, 

46, 
153, 

10, 

80, 
782, 

17, 

6,116, 

261, 

44, 
1, 339, 
293, 
204, 
2, 151, 
187, 
156, 

30, 
368, 
786, 

79, 

42, 
245, 
288, 
170, 
408, 

16, 


Grand  total 27,965,472,580 


$171 
2, 

54, 
116, 
1,311 
165 
394 
114 
114 
364, 
275, 

43 

57, 

4,884 

504 

238, 

189 

188 

323, 

133 

262, 

1, 996. 

1, 484 

447 

87, 
826, 

52, 
163, 

14 

91 
868, 

19 

6,689 

281 

47, 
1, 463 
330 
223 
2, 332, 
202, 
166, 

32, 
386, 
855, 

88, 

46, 
264 
319 
190, 
454, 

19 


402 

187 
436 
698 
330 
606 
274 
726 
067 
037 
287 
135 
434 
949 
150 
109 
566 
815 
004 
317 
946 
173 
803 
592 
717 
501 
414 
149 
988 
109 
729 
768 
816 
209 
165 
279 
527 
366 
461 
163 
083 
536 
900 
115 
355 
935 
455 
544 
949 
438 
114 


30, 356,  596, 828 


$10,  519. 

406, 

8, 922, 

9,448, 

145,  858, 

17, 102, 

28, 197, 

9,440, 

11,526, 

75,  784, 

18,  500, 

1,  696, 
6,  839, 

179,  767, 

34, 983, 

18,  549, 

10, 460, 

15,998, 

27, 384, 

8, 974, 

25, 824, 

147,014, 

159,476, 

28,  225, 

6, 779, 

60, 573, 

5,  483, 

10,  355, 

4, 601, 

11, 104, 

85,  635, 

2,  221. 
573,  651, 

20,  784, 

3,  220, 
123,  830, 

36, 289, 
18, 903, 
181,  313, 
15,  106, 
9,  368, 
2, 336, 
18(  068, 
68, 852, 
8,  750, 

4,  597, 
18,  790, 
31,004, 
19, 963, 
45, 955, 

2, 677, 


460 
644 
812 
999 
979 
817 
261 
376 
873 
359 
350 
287 
394 
433 
502 
651 
044 
237 
846 
306 
764 
255 
988 
755 
445 
083 
184 
716 
795 
022 

488 : 

217  I 

985 

146  I 

329  I 

483  ! 

113 

685 

094 

989 

341 

842 

755 

115 

964 

934 

382 

392 

689 

101 

567 


2, 391, 124, 248 


429 

30 

538 

164 

2,569 

1,479 

477 

250 

272 

2,738 

289 

41 

738 

2,406 

1,306 

1,155 

439 

654 

570 

419 

759 

1,084 

1,425 

1,529 

170 

1,903 

815 

525 

392 

89 

1,594 

280 

8,302 

540 

819 

1,436 

767 

1,310 

2,523 

243 

398 

665 

427 

1,184 

864 

46 

613 

2,174 

462 

1,884 

196 


9.21 
17.14 
31.03 

5.94 
11.29 
20.73 

6.71 
14.66 
12.25 
24.27 

5.14 

5.59 
31.38 

7.90 
11.16 
13.  36 

8.40 
11.10 

9.39 
11.50 
12.72 

5.75 

9.55 
13.53 

6.99 
11.36 
21.98 
10.86 
38.21 

6.73 

7,77 
25.38 

8.03 

8.10 
23.22 

5.81 
11.88 
19.63 

9.87 

8.46 
10.43 
19.12 

8.19 

8.31 
24.63 

4.13 

9.03 
18.35 

8.98 
12.24 
13.60 


52,281 


10.54 


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


STATISTICS  OF  INCOME 


317 


T.MiLK  13. — Corporation  returns  by  States  and  Territories,  showing  cash  and  stock 
dividends  paid  to  shareholders  ^ 

[Income  returned  for  the  calendar  year  ended  Dec.  31,  1928 «] 


States  and  Territories 


Reporting  net  income- 
Dividends 


Cash 


Stock 


Reporting  no  net 
income — Dividends 


Cash 


Stock 


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 

Neliraska 

Nevada 

New  Hampshire 

New  Jersey 

New  Mexico 

New  York 

North  Carolina 

North  Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode  Island 

South  Carolina 

Soutli  Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington... 

West  Virginia 

Wisconsin 

Wyoming 

Total... 


$16,  273, 093 

238,  289 

4, 142, 907 

9,  369,  783 

356, 628,  362 
74, 094,  584 
76, 954,  285 

266,  672, 104 
28,  283, 112 
13, 990, 997 
35, 180,  501 
22,  524,  747 
2,  992,  385 

523, 339,  600 
64, 946,  684 
33,  339,  396 
55, 550,  236 
42,  775,  250 
38, 796,  614 
35, 258, 852 
64, 418,  397 

242,  681, 084 

400, 968,  224 

101,075,745 

6,  675,  522 
151,  285,  910 

7, 045,  830 
16,  523, 894 
2, 498,  737 

7,  251,  662 
224,711,940 

2,  299, 804 

!,  238,  725, 150 

54,  361,  394 

2, 182, 807 

306,  507, 622 

42,  259, 107 

14,  557,  572 
581,405,580 

26,  748,  516 
9,  534,  362 
2,073,015 
32, 122,  620 
91,  786,  264 

15,  536, 184 
4,  963, 387 

57, 824, 906 
46, 638,  299 
25,  564,  817 
101, 023, 473 
2,  565,  576 


$1, 460,  567 


494, 008 
457, 900 

27, 464,  766 
756,  232 

11,559,242 

4,  538, 079 
3, 914, 479 
5, 421,  708 
2, 865,  272 

485,  926 
510,  639 
48,  669, 987 
5, 430, 422 
2,  875,  623 
2,988,037 
11,821,539 

2,  202,  752 
1,  229, 960 
2, 949,  646 

16,  564, 840 
11,253,886 

5,  210,  829 
2, 140, 801 

20,  275, 990 

485,  512 

1, 137, 332 

116,084 

552,  283 

18,  037,  767 

2.S6,  709 

181,  268, 984 

1,  969, 802 
240,  633 

25, 818, 444 
833,  269 

3,  238, 947 
38,  715, 089 

3,  743,  820 

1, 143,  757 

374,  699 

2,  321,  666 
7,  733, 038 

896, 952 
264, 089 
7,  248, 052 
6, 873, 589 
4, 742, 145 
8, 244,  905 
22,300 


$2, 051 

20, 

3,  228, 

1,  544, 

29,  282 

5,  213 
6,881, 

12,817 
1, 487 
4, 728, 
2, 758, 
2,404 
1, 426, 

68,  798, 

6,  375, 
2, 950, 
1,955 
2,417 
3, 

6, 020 

56,  329 

16, 117 

6, 429, 

1, 465, 

10,  788, 

306, 

1,  536, 

187 

437 

10,  297 

122, 

94, 474, 

2, 834 

221 

23, 121 

17, 869, 

4,416 

44,  324 

3, 858 

1,  586, 

233, 

1,  780 

8,  688, 

844 

237: 

1, 942, 

3,  603 

3,  524 

3,  745 

104, 


6, 585, 169, 181 


509, 852, 997 


488,  554,  270 


$36, 905 


58,400 

82,  215 

2,  508,  255 

176,  223 

851,423 

6,000 

41,246 

520,  368 

328,  075 

952,  626 

3,125 

6,181,989 

1, 182,  990 

39,  221 

64, 343 

23,  441 

204,  605 

7,646 

2,548 

899, 180 

985, 823 

305,  849 

45,  331 

1,  018, 030 

118,817 

325, 129 


83, 960 

5,  253, 849 

6,088 

7,  265, 002 

183, 475 

64,884 

1, 871,  660 

1,  249, 974 

33,  706 

4,  297, 338 

629, 841 

33, 094 

107,  302 

421,  704 

816, 181 

180,  310 

18,540. 

51,763. 

324,  815 

189, 973 

222, 167 


40,  275, 429 


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

2  Fiscal  and  fractional  (part  year)  returns  are  included.    (See  p.  1.) 


318 


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STATISTICS  OF  INCOME 


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329 


Revised  items  in  income  statement  showing  analysis  of  compiled  receipts  and  statu- 
tory deductions — Corporation  returns — Statistics  of  Income  for  1927 

PART  1.  ALL  CORPORATIONS  (Table  14) 


Original  figures 


Revised  figures 


Aggregate: 

Cash  dividends 

Total  cash  and  stock  dividends 7, 

Agriculture  and  related  industries:  i 

Total  tax_... 

Compiled  net  profits  after  deducting  tax 

Total  manufacturing: 

Total  tax 

Compiled  net  profits  after  deducting  tax 

Cash  dividends 

Total  cash  and  stock  dividends 

Chemicals  and  allied  substances: 

Total  tax 

Compiled  net  profits  after  deducting  tax 

Metal  and  metal  products: 

Total  tax 

Compiled  net  profits  after  deduct  ing  tax 

Cash  dividends 

Total  cash  and  stock  dividends 

Transportation  and  other  public  utilities: 
Statutory  deductions- 
Interest  paid 

Taxes  paid  other  than  income  tax 

Depreciation 

Miscellaneous  deductions 

Total  statutory  deductions 

Compiled  net  profits 

Statutory  net  income 

Statutory  net  income  after  deducting  net  Joss  for  prior  year 

Compiled  net  profits  after  deducting  tax 


423,  796,  371 
126, 297,  616 

7,  833, 749 
18,  211, 191 

508,  410,  878 
049,  686, 475 
603, 261,  289 
851,  275, 127 

65, 210,  503 
523,  010,  709 

198, 298, 819 
167, 994,  692 
957,  502,  645 
034, 275,  358 


306, 908, 140 
619, 995,  200 
793,  504, 223 
433,  409, 133 
201,  481,  721 
964,  130, 119 
391, 236, 927 
378, 917,  240 
753,  252,  223 


$6, 423, 176,  206 
7, 125,  677, 451 

9,  053,  541 
16,  991,  399 

507,  734,  510 
3, 050,  362,  843 
2,  602,  641, 124 
2,  850,  654, 962 

64,  766,  664 
523,  454,  548 

198,  066,  290 
1,  168,  227,  221 

956,  882,  480 
1, 033,  655, 193 


1,  306,  870, 954 

619, 994, 134 

793, 424,  627 

10,  433,  356,  274 

13,201,311,014 

1, 964,  300,  826 

1,391,407,634 

1,  379,  087, 947 

1,  753,  422, 930 


PART  2.  CORPORATIONS  REPORTING  NET  INCOME  (Table  14) 


Chemicals  and  allied  substances: 

Total  tax -. 

Compiled  net  profits  after  deducting  tax. 


$65,  210,  503 
600,  528,  330 


$64,  766,  664 
600, 972, 169 


PART  3.  CORPORATIONS  REPORTING  NO  NET  INCOME  (Table  14) 


Aggregate: 

Cash  dividends 

Total  cash  and  stock  dividends. 


$641,  312,  732 
701,  636,  076 


$637,  700, 633 
698,  023, 977 


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Motion-picture  theaters 

Other  amusements— Circuses,  golf  links, 
race  tracks,  and  pleasure  resorts,  etc. 

Total  amusements 

fessional  service- Curative,  educational, 
igineering,  legal,  etc... 

ess  service— Detective  bureaus,  trade 
vs,  mimeograpliing,  publishing,  direc- 
ts, electrical  advertising,  etc.. 

service,  u.  e.  s. 2— Auto  camps,  ceme- 
!S,  boards  of  trade,  newspaper  syndi- 
s,    photographers;    concessionaires— 
isements,  cloakroom,  etc 

"> 

o 

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^     1 

3     1 

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11 

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loan  and  trust  companies 

lint  stock  land  banks 

-ock  and  bond  brokers,  investment 

bankers ..- 

inancing  retail  sales  of  automobiles, 

pianos,  radios,  etc 

eal  estate  and  holding  companies^ 
Realty  development,  holding  or  leas- 
ing realty  trust,  etc 

Total  banking  and  related  industries. 

a  i 

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ther   insurance— Accident,    casualty, 
fire,  marine,  title,  etc 

Total  insurance  companies 

finance — 

aan  companies— Building  and  loan  as- 
sociations, mortgage,  note,  or  pawn 
brokers,  insurance  agents,  promoters, 
stock  syndicates,  foreign  exchange  and 
finance,  n.  e.  s.^ 

Total  finance 

business  not  given 

3 

0 

13 
p 
2 
0 

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STATISTICS  OF  INCOME 


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STATISTICS  OF  INCOME 


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OOCO^COCOCN-^CSOCO-— i-H        i-i        i-h;o        '^u^        -HJN-TtiOOCOC^        -^  fO        i— icOt--'M(M 


lOCO-t^iOOX— 'OCO-^^COCOtrscOCiCDOJ^OCOOOOl— 'OO-— tu:)-— iCOOQOOr-MCTlOTfO 

oor-Od'-''-'Oiocot— Tj-csc^t—  -rrooccO'— 'Oaa:oc3i<— <.xiooo>^'t--c^.-Hcoooi05'-» 
osooot—  co*^t^aicocs:oco^'— |»-lt^coco'-^cocor^(N(M»o^-c^^cD'^co»ococc■OlO^-. 
o  lo --T  of  x' o 'rr -*-"' lO  ci"  00  CO  r-T  CO  lo -^  ^  c>r --r  c^  TT^ -^  :o  o 
CTi.-Hr-cor— :o^ior— xxoox      QOCiiMxxcociXCS^Oxcot—  L"T'3^oc40»oco»-h 

.-Ht-^CSXt^'^OCOCC— 'fCO'-Ht--  Tt^O         COi-H  OlCi— 'C:XCO         XC^COiOOt-COO 

ooco      c^c^'-HcocTcsco      CO  GC      odr^     c<f— -"-Hioco—T      cfo  ^  cSco-^ 


COXCO-f<^rft-ai'-i 
'-toot— OOiCOt— ^CO 
XiOiOOliOiOCOO-Tf^ 

oT  CO  oT  r-T  GO  t^  00  ■!j*"  •-< 


cDcOOt-'-HTPXX'X: 

sgoiu^cocoox^^ 

fxT  CO  GC  tt"  »0  ^  CO  C^  X 

cococococococo^-w 


oocor^cocoooico 

'-^•-•(OiXOSiOCO'Tit^ 
■^^-^Oit^COOCStO 

cc"  ^*"  tC  o  c4~  co"  lo' o  o 

COcOO"^iOCOI"-t—  =-^ 

c:it~-ici>.coxt~^r— 05 


o 


>CCiOCO»00(NcO'^<Nt-^^CDCOCN<MX-^OC00  1"-<Nl>»iM' 


.... ..,_.- , -- ..iO'^r^c^csc^'-H»-<-^xcD 

Ocoo-^i—  c^O;ot^ocooiooX'-'OcotO'-^-ri—  ocooo:7:coC>cooc^x-^'^cscox 

^'-tl-.-'T'-'X'— •C^«0'-Ht-t—  tOCOcOOlXOi'OC^X'— 'X'-<OOiOr— ■^lOOCO':^'— •C^Oi'— I 


'$t|OX'*CSOOOOiO'+ 

i040ic>0"^-^cococr5 


5;ocooixc3coxd 

■<**COrHCOX'^COCOCO 


»ooxt-^'-ico(Mr-0"CDt^t-*fMoic<icocooc:cor-^-rxcocoxiO(MO'-'ooxcO'^crioo 

X-:fCi3iOX'OXr-(.-HiO-^iOX— •XOX'^-^OC^^iOQO'— 'C0005r--.COCDCMXClTt<r-i 

o>xc^cocO'-t-rcox"oaixcO'^'-Hio-^iMcor-^co— 'xc^o-— ta5'--'Ojt"-t--aiO-raic^ 

■O  'rp  '1^  <6  0>  -^ 


c^(Noiiocrcoxcoo- 

1-^  CO        !M  (N  --■  c^  r— CO  I 


»0  ^       t--  rrj  O  --I  ' 


.  ^  w  iX'  CO  -— ' 


C^CCt—  COCOX^t-Tt^ 

;3r  X -"^  CO  uo"  i-T  rt^  r^  CD 
r^coosxosr— loh-i— < 
t^a>'*'co»^csTt«i>-i— I 

■*  CO -"ir"-^ CO -^ CO -H-rr 


XXcOXOlt-iOOXC^iOXiCi'— '-tt"3"CiC0[-^"^Or--+  ^cOOiX!^ 

■-"   r-oiroc^i— "co-v^co^'-txxaicO'— «xr-oic^xio-^coxL 


t-  o  -T*  o  '^  o  t-  - 


^  Oi  '^  -H  CD(N 
3  CD  '— •  X  Tl-  CO 


lO  t^  ^ 
!>.  CD  l>- 

X  00  05 


t^CDt—XiOOS-^t— Oi 


CO  -^  O  Tfi  cc  c^ 

X  lo  as  -^  t—  oi 

O  CO  1:^  CO  O  X 

■^  cd' oT  CO  r-^  t-^ 
OS  T-t  CO  o  t—  ■^ 
Oi  O  CD  en  O  CO 

-^O  CO  lO  cs't^ 
C^  CnXO<N  -H 
Oi  CO  CO  O  tT  (N 

»c  odcD - 


xxor-csir--oo  —  •^o-t-t-uoxt— c^'OXOcoTfi'-ro-^io-oi'MOooscocfst-t—asici 

_,      . —-,  —  *,*,.      _-t.^        -■'CO(M^OOCOXCD'<^OC^(Nl-^t— iOCOCrscO»OC7>Xh-CO 


X  O  CO 
OS  O 


•OOiO^iOST-tcOOt— ■— ' 


OC^OscOcOX'OOsi'-XO'— C<IXMO>OscD(MO^t— ^Xr-O^t-^b- OiOt->-xr^C^It— -(JH 

»ci>.Tj<to-rd'Xt— cotx-^cot      r--t—      •— j:;— <oicoior-"fooc^io-i'Tpto-t^'— '-rfco 
Xtj'^-hcoco  —  CO— 'oiOi      CO       — <  ic      t--cD      TrC^'-'co-r-— '       cor-  Wtt-coco 

c^-jTi-^  ^      ^  ^  if^  ^ 


iCocf 


(Ot-iOt— »COSOlC^cO'^Oi005r 

co-r--iC<N»OC^XXrX--OiCOOCS^:Ococ 
'^t-co^uocot— OiOi'-'C^cO-— ICO        --"CO 


IX03XO*0t— XOiXOOiOSOscO— 'Or-vt^OlXt— 


,  -.  -.   _:  ---  io  X  — '  O  r-  — <  OS  CI  CO  I—  CO  •- 

XcO^COiOC<J-H  ;OOC^'-''^<^^C^ 


OJi—coxooicooieowc^Oi-rr'-HOSf-'XT-tc^r^coxtocD: 


X  Ol  CO  X  ^  ' 


r--r^xcD-f(NXf--rt< 


^r-(ioOOlCDC^'^C<IO>'^OiC^"rrt 


IrtCOt— -^XiOcOCOt—t—  OiOl—  C^OSOcoar^XOOSCO— 'OCDTfiOt— 


«  --H  CD  O  C^  OS  lO  ^  ' 


t  t-  CO  CO  O  Ol  CO  CO 


uo»o*o»OTr"Tf«co<N-t* 


OCSOSCO-^OJOSCOC^ 
O^Oi-iCOt— OOtT 

lo  CO  lO -^ '-h' CO  od t^ oT 


t— lO'^rfCOOiOX'-^ 

r--'-"-*t'r--ooiXTft- 

r-TrC^CDXi-H-rt^t-r-H 

lO  CO  CO  00  CO  lO  CN  oT  00 
OiOSOiXXXXt-^t-- 


>^c3 

M  a 

y  C3 


3^ 


S3.^ 


pS 


O! 


a  a    ,    ^ 


•-■^  o  « 


5  ?,  ?,  S  •=  =■=-:  <c  a  2  3  3  c  ;-  «  ^  r  s  «.2  >. 
«  —  o  o  ®  « ;^  ®  —  >  >  >  > 


tllj  »5 

a  <= 

"■3  >. 

^  g 


^«-§ 

>.   0)  ^ 

£  3-w 

*  a® 

■  =  —  D. 
I  a>  S 


a  oj  3 


•a'S-I 


346 


STATISTICS  OF  INCOME 


s  ^  s^ 

Cj    «    O 


< 
« 

o 
e 

p 
'z 

<i 

c/T 

o 
< 

> 

m 

<»  m" 
S  ^ 
o      O 

•§    p 

®    2 

s     p 

o     o 

s 

O 
-< 


<»  s.  S 


sa  o» 


n 
< 


"  03  I        S  i  I,  g       2 

•5  s  M  o  a  '-'o-^^  2 
5  8-  -a-^al   - 


ccc^';ooci0^c^'-<cC'COt-r-cso:t--— «GOi^o;oic 


•00— I  :0  ^rt  c 


5i---oscoiMOt-ooi^--<ooTra; 


M>J  CN  (M  O  O 


loas-— ic^i05oocoo*oocoi:or-ooo3'— '■^t-*'— iOicot--oc^'-Hccicocooooo 


-rt^-^-'tf't^r^OC^t^ 


M''-'0*oeoNoocO"<*'T-H»oocoo5t--5Cioc^"rf 


r-HOO'-HiO         i:DOi-»*''— <         COOQ»Oi— lCNQO>-lt:Ot>-COCCCOOOi— i^r-iOt)I~ 


CDC^  —I  r-H  r 


^  ^^  ^        CO 


joi-^cco-— ioor-o»oco' 


:(MXor--r-^oioc^a:(NTf<a: 


5CCOiCSOt--.(MO':C(NCDl-^^r--iM':Ci'*GCOO^— "CS- 


OliOCOC^'— "COiOOiiO-^OlCOC 


sr^ccoiC^r-'COiO'— lO-^i^i-Hsccc'^o 


»oc^ico':o      GOoocor^'— •o*ooi3Cu^oc^-^'^ot-^cD»cao*o 


coco  ^  rr  ^  c^ 


1  iO  cc         —1        r-. 


r^!c;M'-Hooi>-r^O"*ocO'-»»ococC"rr'— wt^c^c^JOiQO-— <c^QOooo)^ccx 


O         1— I  -^  GO  t—  O  f 


3  30  ^  r-^  O  ^  -^  Oi  00  iC  ■ 


'  "*  ai  c^  "^ 


wocoi—  os^cooi'^O'-Hu:;^ 


0JO^JC'OThC^';CCNO^QC't--^00(N 


O00'-HTf'OC»C<l01C0Tt*C0OO»-"(?-l-rpr^0C06-^:DC^»'-HaiCNC^^»0CS 


sr^ooooi'-'ccait^tMr^'-Hoi^rfc^cccO' 


--<  o  o      c^  10  01  cc 


^  -*  «5  CD  00  ■*  -^  <M  ■■ 
t  '30  <C  O;  CO  CO  »■ " 


*  00  '—•.CO  00  «^  c^ 


i  lO        CO  t-^ 


iCi-HO'-H-^C^I^CD'— 'OscOfOOOifMCSOOOlOOi'-HOOCSO^OS'-HCSOiOO 
-Hr-.CiOOOOOiO'-HU-^OOOOTl^'-HOO'— 'OOOOOOt^-— ir-OOCiOOCCC^CiOTiOO"^ 
0iOI>'as0000c0Q0u0O!~-iOO5'— "O-— '--ti— «t^i— lOt—  (M-rfC^Tj^oOt—OOOCS 


u^OcOiMCOGOCOOOr^^'— 'Oi- 

ccc^coccc^oosoitcroo-^ioooO' 


;t--o:lO;cc^lcO'rf«ocol^^c 
:cor--cDcooO'-Hr-Haicz;c^t--.c 


>'-«Ot^'-i'*Ol'--'yDuocoO'-HOS(MTf^tMr--:Ci-HOCiOCOt^(MaOO 


1-H         00<N 


— <t^t^         OiOQOCOCOOO-H- 
— '  ^         00 


.-.  .—  CO 


CNOi'caiCMooO'-toocor-'— ^-^*-ol-<^^t•^tcoocO'-^' 


'^  c-j  (N  <N  CO  — ' 


t^OtMCOCOCO'*asCOCOO'^CO^O(MOIO'^t--CO'-^(>ia--I--C^O'-*CDOTl-t^ 


,-.  CO  Tf  (N  CD 


COCO'-^Tf--— lOUD*- 


■'C0l^-^CC'-^<-«Oi» 


t-~  O  CO  O  00  '-H  t 


'^»OiCcC'-«0;ir—  OJ-— lOOiCDOI^CiOOOOlOiC 


t-^tC'Ooo^'^cotO'— tt^coo^i— 't^fN-— 't^cot--coi-^CicO'— <»oait-^wr--Oi'— > 

COt-'^O'— <COOiCO00C^C0-rt"cr.  u:3C0C0OO"^00C0O'-HO»0'^00':O00"<J'01 


CN  t-t  r-l  O  CO  T-.  r-l  1— I  CO  O  00 


Tf  00  1--  -^^  c^  oc  10  c 


Q0C0r--OC0CSiO»O00CC.-iCNI00OC'J(Mt--.'-'"^C0»0OQ0CSC0C0CCa50000N 

a;      CMcccD— «i^co(N(Ncoiccoooaico-Hcs"::t^cococccbooCDi.-6ost-Hco 

^  ^  ^^  iCfMCS  —  —  ^         riWtMCC         C^  C4 


--iMCMcooojQr-iTft— jccooot-»oiCTra;c^coooi--oc(Mcnc^r-toicco 


^r-.'rroocnprt<»oioco(M 

--•  ^  00  --I  ■-»  W  (N 


h-OSCOOJr- (OOC^t--COTf*CSCQOOS'^'-H(MOi 


"  CO  — «  CO  CS  ■— • 


■^  Tt<  *0  ■—'  10         1—4 


;0 

I  01  "o 


o  o 


r^  ;i  C3  t^  rv.  J  c3  CO 
J?  y  SuS  ^  S  S  eg 


-*  c3  »-t 


^2;^: 


STATISTICS  OF  INCOME 


347 


i-Hi-iO'^I'-CiCCOcOCC'^COOiCrtNi-Hb-iOuot 


*.'3-<j"<£CC>(NO*OOt^O'-'t^C^COCO'*CO--H(NO 


■^r-CC30»-O>CC<JCn'-«COiO"^tOiCI^CO00«D»C 


•  t^  CC  O  ^  '^J  TP 


t^  IN  o  t^  O  ^  --H  i-H  ,— 1-- O  N 


oi'^r-TposcocO'Tf^'-HO 


1  (N  Oi  Id  CO  00 

,      -  - ,      ,_J-:J^'NirO'^T-t 

r-»a5O5COait^'-HTt<«0^O5'-<00r^CDiOC^'— <C*liO 


O^OC^'OCOCOOO'— iCOi-HiOlC'-H'— tOS^Ot-GCC^ 


ooot-c^ocftoocccocqc<i^«:iO»or^t^ooi" 


■^  CO  CS  ^  1-t  cs - 


'cscsc^0icor^0"^'«*'oc»'^oo 


•-H(NO»OCOt^r^CDOl'^00»OCOi— itot-cot^coco 
00<O        CO  t^  Oi  Q  00  t^  C^  00  CD  OS  »-H  <©  O  1— '  ^ 

■^ -^      CO      .-(  o  o  00  CO  r^  c^  Oi 


0005'-l^*^Ca>OOOlO^OC005'^»00■~-^CD■^OOCO 
'      --       ■  -" "  -0  05  >— I  to  CO  CO  -n*  05  O  GO  CO  1^  O  CI 

."^j^or^oocD^-iQOoit^i^oeMO 


h-co-HM  io-^ooos'- 

OSOOS'-'OlQOt 


OS  OS  *0  00  00  CO  ' 


-OS-^iMr^OSOcO'-iCOtMOO 


Tt<O'*0iC0-^00Oi-HC^iCWiCt^r^C000*-l'<^t~^ 
<£>-^r-(C000OO0it-^'*C0000S'-^'^0iOO 


t^t^      c^i      c^  »o 


CO  CD  CVIOS 


Or-icor^OTt^osc^oosT-ioocDb-ior^c ,   _ 

■*t*rji»OiOtO«Ol(N<:D-^O00'<*^'-H00U000'!fOC0 


XCOOCQr-(QO«-H(Mt 


■•COiOt-^'^OOOO'— 'Ot^ 


WOOI^0STt<C^C0'0rfC00SC0'<J'^C0O0SC0:C 

Xr-i-«:}*-^iooooor-aooO'^t^ooc^(NcO'<r'-'0^ 
coeoososoO'or^fMcO'^os-^'^i— icDCS'tti(Nr-ir^ 


rHTj*00CDt^'^C^t^OOC0r*'^(M<C'Tt<CDr-O(M 

0000      OS  (N  Tj«  cs  cs      i-H  ^  T^  c^      -^  TT  wo 


cot-cO'-<c^oocooeo--<co»-(C^ioooioos'<j<coos 

•-Hcococo»ot>.io-— ico;Dior^ost-»c^i-*cooscO'-< 

OS  f-t  -«J1  r-(  »0  1-1  CS  1-t  M  t^ 


OSt-*OCSOrHCOCOi-(OOt^OQOtOOOSiOlOSOOOi 
•-•CD<NiO'!j'C000C^CDi-<t-00OrM-*}i00C0'«*'00<N 

t^c*      r-^wos      --I      (N  o  ^      c^i'^'-Hi-H 


si 
12;  I? 


Sgog    . 


ocoo^»ot^ooc-^ 

(MCD00»-^C^OSCOOa'«*< 


5000W'OOCC>— liO 
i  O:  O  •-<  f-H  t-^  O  CD  O 
l>-<CO*Ot~*'-HCO'-HOO 


OSOOiO'-HiO'<*'OOSCO 
I^OOSOSOSW^OGO 

rH  r-*  i-t  CO  >-H 


OcDOsoOcD^O'-hO 
CN(NOSt-^COCDCDO(M 
OO'XJCOtOCOO'-i'^OS 


IOCSCOCOCDCSI»OCOOS 
C^OOOO'^C-DCOCO'*'!:-^ 
iOfM00t--00CDOO»-t 


coC'it^-co.— <:ocooco 

r-H.-(OSC^OCC>OiOCD 
>OC^l--Oi'— (»OOI>-t-- 


r-<rJi^.-l.-ii-lC<|(MCO 


cDOCDOSNt^QOOt-* 
00COCD.-ICD00O<I^CD 
iOCDC^'^C0"<*<I>.»Oi-H 

iC  lO  CO  lO  »o  *o  *o"  «o  <o 


OOCCOCSOSOOS'^'-H 

cor^.'— 'Oiw^ot— oo 

■^t^COOO-— ICOCDCOI^ 


ojt-^iococccoeoio 

(N' lO  l-^  CD  Co"  uo" O  «0  O 
r*t-^l>COCOOu:3COOi 


r^<M<M't*'.-ICDOCO^ 

oicr^-^fNoooot^io 
•-••^^c^Trcococ^o 


OOOlMC^-^rHCOt^ 

i>oo'^Tr^oooscD'-too 

oT  IC  cT  CO  CD  CD  t^  cT -tjT 
COOOOSCOCOO"^'— 'O 
CDiOOiOuOO-^CO'^ 


COCDOSOSCOOOCOCO^ 
iOrr"iOOCDTj*COCDCD 

t-^OSOSiOCOOCCO-^00 


— tOOOOC^C^iOlr-COCO 
OOl^-<J<COCOOOOO 
COCN»-H-^}<i-«C^C0iOO5 


(NC^OOCO'O— «(MOS'-H 
COOt-^t^TT'-Hr-ii-iO^ 
l:^r--cOTf*t-iC00iOiO 

(N  CT -H*"  ^  O"  00  CD  *0  00 


(N(MOSCOOCOOSt^i-l 

OOCOCOOOOCDiOOiO 

oc^c^coococowo 


OSOSOSO^OSOOOOt^b- 


'rf<'^iOC^MCOb*t^O0 
OC^OC^-^lOOOt^rH 


;uDiO-a""*(T^TfCOPC 


^t^coo-^cOC^i-HO 
rOSOsQSOsOSOSOSOS 


■2T;aja2330Xca.„„^ ,  , . 


107095—30- 


-23 


CO  C*5      i  CO  <—<»-«  CO  ^ 


t^NTjiio  aoc4a> 

rH  lOtOf-  >3<N00 

COOSOO  O  CO  t* 

cofq-oo-H"  cotot^r 


05  t^  »C  r-l         CO  C4C 


w<McOi-it^; 


s^ 


,-ioO'-i<oooc<io»T-ioe» 

I-(   T-H    1-1  W  t^ 


OOOOCO-^-^SOOJIM 

(Mioc<ocor~      (M 


©t^oootjoo 

.-CCOr-1  C»tO 


lOCDCMOO^OOkOCOO 
Oi»OC005!OOt^t^t>. 


t-tOr-INC000550.-l 


O  w  C^  lO 


c^t~^cor^C5i^^oco 


COCSC^lO-^T-HlOt^^H 
COt^'^'-'OiOO'^CO'^ 
■*-*OOi"COi-iOOi-l 


i-<ooc^i~-=050i-it^-*eoN 


e<»OJcocot^o»^^*^*oN 

■-HOSCOl^        INCOQ 


ca  .2  .-a 


^  3 


fe  as 


348 


STATISTICS  OF  INCOME 


S.s 


•5  s 

oo    O 

CO     2* 

to   -a     ^ 

^  g.S 

s  S  o 


00 


J.  e 

s;  o  4j 

S  *-  s~ 
®  o  S 
*-  U.2 


OS 


^  =0 


s  *^  '~ 

S  ** 

*-  S  o 

^.^^ 

-  oc 

gee 
=i  to  c 

^-O  J; 

^  g  O 

oo  5  o 

■»  S  sS 

■£  s-§ 

«  «>  o 
■£^  ^ 

s~   .      to 


,5to-S 


'Oca. 

S     05     « 


i-  *  s 

^£  e-^ 

e    Vi    ^ 

f~  «  f~ 

c    "    ^ 

!-  ~  =: 

eg:: 

1^  s^ 


j-^  e 


I 

CO 

O 

Q 
o 

P5 
P^ 

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P 

02 

o      ? 

6 
S 

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a  0:3     ^•Sg.z 


CO  — I  — ■  3>  ?<  t~  — I 


CM         ^      1-^ 


O  C^  -H        l-H  « 


0000CMMCM3!00-HIM-HC>5iO 


,-H      1 1^  ^H         ^ 


<c  t~<a  —  —  DC  o  re— :c  CI  o  O  — t^       «■«" 
00  CM  t^ -^  ^^  ^  —  —  re  ^5  ^  — <  ri  ro -^      ic  t^ 

ce  ^c'o'x'cTm'x'^cm  — 'c-^t^*"— '"oo  :c''^*'     — 'oo 

t^C:CSCM'-rC:u-OC5CC^00^^        ^^        --•^r 
Cs— .  :^:^CSC3CM-^t^CM^  S^O  t^ 


30  ^  CC  S5  t 


«^ 


CO 


t^  10  OS  00 

CO  S5 1^  r^ 

iC  CO         w  t^  CO  CM 

— "o      r-*— "cm'^" 

C:  CO         00"5  CM  c 
CM<0  J^C3  — «  C-l  C5 

00  <o" 

CO 


C:  CO         00  ^  CM  O  O  O         OS  t^ 


■^  CO  o  50  ci  T-^  t^  o  r^  10 10  00 -^  t^  OS  .-hco 
00  t-- O  CO  CO  CO -<**  cs  so  =0 1^  »o  00  00 '^  -^-^ 
•^OCOrH  —  0'<?'CM:Ct^C3^HCM0CM         Ot^ 


^r  —  ro  ^  t^  w  t^  o  t^  CO ^ 

CMr .CMOOt^COCM-^-^  —  t-tt 

Lecocf     cTod  CO  cm"co  ot>^eo"o" 

ZC  —  CM  cm  ^H  CM 


-  t^  CO  1-0        w  •■ 


e^oco'*t^cMOt~-«"05  0t>-cocoeM.—  000 

CO*^--*         COCOCOt^-w'TTiC         CM         i— <         C0*0 


e  o  3 
z     >- 


CO  :=t~0  —  t 


lXC3CMt~~530COCM~: 


'  00  CM  IC  «  00  CO'  O 


■^?5CMCMOO'<f»COr^'^OOCOCM 
C3CM:^CMCO00O0--w»i5w         CM 


C:CM<-OOC-1  —  OOCSNOCi 

oico  — 3:1- 


_  i  O  -r  —  o  o 
:  t^  00  s:  00  —  O  CO 


c^  —  od-cs  —  — 'Oc;c»CM-*c» 
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LOOCOCMXt^^OOCOCOCM         :^ 
OCCM  COCm"cCCM^5        "^ 


:=  —  o  — ; 


t-  »  CM  c;  X  CO 


>Ci.O  —  cocscoc^ioooco-;- 

— "  CrT  CM  — "  CM  cf  x'  »o"  O  CM*  --C  00  LO 
CO~OCMCMCOCOr^Ci"^I^:^E— 

-^Cl-— XOCOO-^-^CS-^CMCC 

'  CM  t— '  X  ro"  CCT  CO  00  Ci"  CO*  CM 


CO^— *  —  r-Ow" 

CO 


^ 


10 


C!  — — -aiooo— locoiccot^oo 

C:  t^  CO  ^H  »0  CM  ■*  00  O  00  o>        o 


t^        -^  CO 
O  CO 

—  00 


t^  «  O  CO 
O  —  «  X 
•r  "^  CM  — 

— "ooco"— r 

C:  X  ^  l~- 

X       X  o 

—"     crod 


:T?:;oC!-HeMCMCi  — o-^  —  xst-'^oO' 
:  — < -^  CMCi  »r*r*  X'^  !0  .-lO      cm      ?c  c 


H5  Sc 


2cS2:. 


»0  CO        t^  CM 


X05 
t^  CM 
CM  C 

—"cm 


COCC  COC5  CM  CO 

CO  Tj*  10  10  r^  uo 

^H  -^  O  c^  '<»' Ci 


coo      x-^ococoo 

—  O         Ot^  — CMCOO^ 
CMCM^OO        lO-^t^ccT" 


— ■00>O         CM  — 


OC0'^«0»C00-^O00NC0O 


OCM         — 


10        —  O  — c 


CO  o 
CO  t^ 

oT— 


CM  t—  O  X  X  »0 
00  t^  CM  CM  O 


»c  CO  X  r^  —  1^ 

10  r-l  O  O  Si  t^ 


— 1  X  — — 


Mcoeo  — Xl^  COt; 
la-T'rr  ^  ^  <^i  iQTj* 
OCcoOioco      ceo 

Cf  Co"— "CX-CO         CM-rf' 

cococ^Ci-oio  og 
^tc  — I  3s  c:  —  —  j;^x  ■* 


t^  — 


OCO-^CMOIO  ■fl>«0 

o  o  ^  — -- 10  —  c^ 

IOOXCMO*-0  t^-^ 

'^•Tt^OCCO  000 

c:  S3 -^  10  o  o  10  03 

t^  CM  «  X  O  O  CMOS 

,  p"  CO  r-' cm"  — -  —  2^ -T 10 

l^     —  CO  -w  - 
—      <C  CM  — 


r~  CM 


lOeo^Ht^coeotceoc^rHioo 
IOCS      CO »-t CO 00 r* 00      t^  t>- 


»-*'>i"ioocox-*eM'*  — -* 

CM-^         OC^CO^hOSIO        rr  CO 


CMOI—         i-H  — 


C3  OS 


«  S  c  3  . 


C3C0         ^triC;fc,ra^ 


_  o 

"   5   >! 


STATISTICS  OF  INCOME 


349 


Sa  :C  ^  OO  CC 
2  -O-  o  M  t- 

Bb'^  ^  n  ao  ^^ 


O)  00  CC  o  o  o 


O  CO  »o  eo  00  o 
55  c<3  00C^2«5 

O  C5  ^  »0  X  ^^ 

t-T  CO  <o"  ci" -^ -v*  S 


rH'VeOClO 


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i-lOOOCC^'* 

t-TcoN-H-cooo 

^  CO 


to  05  o  —  o  " 

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ON  00  —  —  •» 

,-iiO  ^  -^  co»o 


«  —  o  ^:  —  r^ 


NOi  ^  00  C^  5C 


04  0>  lO  r^  CD  1^  ^H 

«  C<  00  0>  ■«"  CO 


COCSCJOOOCOOiOO 

CilNi— C3  —  —  C^C035 

*c35corco*o^^eoco 

ad  »o"  "^  ri"  ■^"  T* —*' cT  o 

lO"  O"  O' ■^"  00  ^*  00  of  o 


r-i000*<3'Q0C0"^OO 

C0'^0^00«3»00 


00^'— 'OC^iOOt-CO 

rr*  ci"  QC  GO  -S  o  o  cT  — r 
coc^c»o-^»cc^o»o 

'-•lOcCwCO'— <»-"C0*O 
<N  .-T  C^'  w"  m"  t— "i-T ^'" cs" 


oocooot^eoMC^OO 

CD  »0  lO 'd*' lO -^-^  iiT  ^ 


u^  — "  ci" '^  o  ic  oT  cT  oT 

MCC0000O-^"^C^t^ 

cT  cT  oT  GC  t^' ws' c^  r--"  i-T 

CO*OCOTrcQ«C<:OCDC^ 


Oit-— '  —  t-O  —  OOO 

iC'— r030t~*CC0COC» 

ci" -^"  cT  rr' t>r  cs  ^  o' csT 

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^*  t>^ '»*'  re"  =c"  re*  urT  h-T  oo" 


cc  o  —  ^-':  • 


o  T  -^  re  L-t'  o  D  -r  XI 
oTcT 

—  o  c^  t-^  — '  ^  '^ 
c^  lo" '^  ocT  ?f  cT  irT  o  «■ 

OX"^O"^C5l^-00^ 

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CO  CO  I^ t>^ <w  t>^ tC"  O  lO 


•  c^  c^  r- 'sr  CO  ^ 

r  ci"  oi' ""  ^"oo 


:  G  c 

«  ^  ir  C3  O  .£i  >.3 


■  tr  lO -^  CO  n  —  o 

,  ,  I  c^  ^J  c<»  c^  c^i  !M  CM 


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cocc  --  o 


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—  t^o  o 

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IT         M  ■-■  « 


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—  coo 
C:  »c  C 

IOC  » 


r^  c^  c^  —  00  :o 

c  t~  --=  s;  K  o 

O  CM  CO  CS  OC  OJ 


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s^^ 

o 

—  COC-J 

t~oocq 

3, 702, 

0,  598, 
3, 747, 
!7,471, 
8, 140, 
4,478, 
291, 

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iA  CM  ^4  £3  ^H  ^H  *^ 


e»CMOocot~'<rcoj  — lo 
—  cm^oo»0'^cm;co:cio 

00-^*O^Ht*OCOCSGCwCl 

cvTaT— CM  — — "—"="' sj'ocM 

00  —  :=  "OOOOOCO 


CO  —  O  —  :C^C:  —  CMC:oC 
c^cMCico  —  Cicoxccas 

r-^  00  ^  :c" — '  ■^  cm"  o"  00  cm" oc" 

C-OCC^CO-*  —  —  03>rOC! 


oc»«:;;50  —  oCijS 


;coxr4M  —  •fl-CMT-acco 

"OCOC^CXOC-^I^OOCMCM 

-  —  COCC!-CM-^COOt*00 

fieri"  cooT-t'o^-T 

:  CM      T  — — 


coOTTio-^cot^rrcsco-^ 

00—  CM  — t-  CM  — 


00  Ci  OC  t^  W2 -^  »f^  00  cs  oo  :c  CO   '^ 
CO—      —    *0  CM  O  CO  CM     is 


M   c 

CO  O  cj 


"     CD 


C  >:  O 


c^-r  S.- 


;^^f5SSSS^S 


350 


STATISTICS  OF  INCOME 


«r  § 

!•§ 

as  Ci 

Is    <»   G 
S  ^  O 

e  ooO 


?*     f-     !~ 


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IS 

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15   ■- 


15     '- 


— •'  05  S 
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100       CO 


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t^CO  00  Oi-^  l>- 
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03  00    ■-<    CO  O  CO 


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CO  *0    <— t    lO  »0  rr 


rH  10  .-I  CO  ^  -^  I 


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»  »  «  «  o  o^^  -  <«-a  5  5  »^- «-^^^^ 


STATISTICS  OF  INCOME 


351 


r-l       1C<5       1  rt 


00  O  O  M  t-i  N  C^ 


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(N         COO 


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1-1  b,  rt 
t>-OCO 

coc4"oo       »^ 
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<t>.  rt  tH 


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— i-<N-*i^e< 


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ID  a> 


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(£  a;>  a> 


s?.s 


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352 


STATISTICS  OF  INCOME 


.-■■1   D 


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03.     ,-, 
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.  O  »C  -rt-  CO  (M  — *  O 


STATISTICS  OF  INCOME 


353 


lO      I      I  CO -"f  C^      •  •-<      lOOO      iWO^OjCS      I  "^O  CD  O  CO  CC  i-<  O  Oi  r- CO      I      I  Tt<  lO  i-H  to  CO      I  <«      ''^Wi-mW 


oosc^o      ot-»o      t^f-icDi-<icicDococ^mcocsi-ia>i-iNc^^iOTt<»-HOOotOi-H-^c^c^ 

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io»-.o:co      t-oio      05Csoi'^.-tiocoTt<-^csc:ccicc4i-<coajt-cor^»-"ooio(N(Nr^<CQOt^ 


:'--•CO_^^OC^^COlCPOlO»-lCCCO'<J<•— MOt^<:iQCC^GOO'«tiOOOtt^.— itDC^^OS-rt* 


■"O  (NCOC^t^CSCOO-^r^tOiOGOtOCOi' 


r^  CO  rfi  »0  O  to  CO  to  Cq  r-t  rt' GO  to  CO  CD 


H-^OCX)i— iWOCO'-'OCO 


;  i-ior-1-t-^ 


C^  CO  .-H  ^co 


r^O^^OO         CDCDt^         -      _-,- 

»-iTj<C^cO         GOCOO         00OOt0cOtOtOG00500C0I-^^-C0i-<^_ 
to  tCrr- O         i-H  CT!  GO         00  »-i  00  CO  O  C^  CD  00  Tf  Tf  Oi  CN  T-i  to  O  CD  r 


■I  OON  CO  t-^  CO 

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,-r.-ro 


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"^c^r^ooi^tOi— Oi— <      osOiOoooocccooico'^'—'-'Ocot^to      ooot-ic^t-'. 

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rioooco  cc  r-cs  toco       to  NO  CD 


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■     ■■ s  ir;  oi  CD  CD  O 

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CD  CD  t^  t^  t^  I^  00  O  •-!  CO       S 

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OC  to  CD  CD  00  CO  N  CO  (>•  TJ* 


^COi^O'^J^t^tOCSW 


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STATISTICS  OF  INCOME 


359 


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CO  CO  CO"(N  NCrj'-'t~-W"^'-H00CiC^C0O00Q0:CC0OC^^O.--'C0Ob-00CScCO05iO00O0iO 

iCoor^'^»ooO'-«cco3tCL'^'-iOOiO'^c^'^c^cococ::c^:cc^oooor^ict-^ot^c^csoooO'-< 


Tpciooia5'-Hcoi>o 

COGOCOCOCO^-— tOOt^ 

i-Hoo«::-cot-^coc^coio 


-.-«.-.  CO 


COOi-^C^l^-^iO-^I-^ 

lOtMC^CSOC^OOOCO 


icooooO'-Ht^r^cs'^'-HLo-^coOicioi^iONr-^t-HrHt^oiiooi^cot^'^OiC^'-Hcococo-vto 


■WOOOpOSOSt^CC^CDOCOCr.  r-;Or-iC^; 


HCOI>-OCO'*5:CCOO'^00^^*CC^O-<**0'— iC^ 


(M00iCw:DO'*^C^t^I>- 

■^OSCCt^OOOOOOC^cO 


.r^i-H^ooooooioio— (Tj*«Dcoo^ooio^i^c^ot--oo':co5b-ccooococ^ooacooa5r^coc 
'*'COOiOroNO»ot--cocoior--- •-— (C^air-to-^os-^cot^oOL 


cob-ocO'-''-'^oo<; 


D  1-  OO 
1  -T  -^  T 
3  OOO  ^ 


Oit^t-'^ 


coo-'j'O'— lOO'— 'oo— tcot^c^ooo-^      O5co>— toco      lOt-^NTfc^ir-.-^Oir^'^^coooosco'-''— I 


3  CO  OS  Tf*  »0  CO  < 


5  O  •-<  00  C^  TT 


CO         00  O        CS  l>  ■<f  O '^  COO'-H         lO  05  ■— I  Tf 


oot--co-^r^ooow(N 


JCOCOCSK 

roo  cood'c 


^-^C^OO'^tO^OOi 


ciioocoo-^or^co-^;ot-— 't-wc 


JOCDOOt- 

.----      , •  ^^tr^03 

.  cscoco»oioooooc^cO':oMf-'i-HOOt--t^r^<-' 


;'<*'C<iOicococor-cocokOT?'toi>-coooco 


C^^O05C0'^00L0WC0t"-TrOC*^t-i— i'^t^05"^Ot--'^C0OC^O00'— 'CO*. 

-, K  -,  —  .-  -,  .—.—..    .    .        Oi '-'  C5  00  o  CO  io  OS  CO  wen  ■■ 


^^,— c^f^HCOOOTt^l^ 
rpcOC^t^-OOSCOtOM 

»oocct^(r»ooiO'^os 


00  coos  CO  cs  - 
O  C^l  00  CO  1— '  c 
■V  00  OS  to  Tf  c 


JCO-<J*QOO'--"^^'-H'?fi 


^ -«»*  *o -^  o  »o  T 


soot^ 
roTodcs 


-d  »-l  TJ*  CO  CO  TJ» 


CO  t-C 
O  —  "■ 

cooc 


scoosoor^t^cocoosooosTt^c^os'-'O^cocoososooc^ 


jco^ost^o^c^tocoooosoocoocooooos^u:; 


■*OCCjOC<»OSTj'r-.QCOOSGOb-I>Tr0005CO'^OSC^<MO— ' 


t^OOOC^C^OSCOi— lO 

oooocsos-— 'Ocor^co 

OOOCOCOO-^WOO'-t 


CO  t^         CO  coco  t^  CO 


rr        'Tj^  r-i 


^  t^  ^        — .  OS  --t  -^ 


COOOCOOQC^t^OS'-'OS 
Q0*Ol^Tt*C^C^O50000 


rH4005NO>CCOOOOiOCOCD^^Ot>-OSOSCO"^COCOir:>COO-<S<OM'»OOOC^CDOSt^iOtO»OCO 
■^OSCOOOOCOOOOOCOiCOOOO^TpiOC^O'-iOt--"— iNOM^NWCOCOCOCOCD'Or^OS^iOCO 
COCCCOC^OI>-<— '»0-<*^OcO^OSt^COC^rrr--t^Tt^i— «Tf*lr^|>.i£)OSCDi— "UOOO'-taOOSCOC^'^OOOS 


,r^-rt'cOr-.iOOOOO»CO'-<'-<OCOOSt^CO<NOS-.-HC<IOC^<MCOCOC^iOOOCO'<J*OSCOOOOOSOO 


Mor-coocsocoiorrco 


icocos--'cotcco»cr^ooioas'<5'ccc^oc<C4i 


OS  cooooc^  — ' 


0'00'OCS-vcoo-^Oioc^Tfcoc^c^ooocococOTr'oocoio--<oic:i'-'^os»ocn-*'^cOTro 


r-ostcocoocococ 


00-^NOSiOCOO"n*iOCOOOCOt~»CM'~iCOOOf— t"^-*ri>--ifOOCOOscO'^COOOSiO'— >— 'XOOC")-— ' 


.  WC0CO'<S'00'*00»OCOC^CSt 
CO  "^  CS  '«*' 


OS     '-HtO 


ooc^  ^   o  t 


I  iC  WCOC^t^  "^ 

'0^*0  1:^0'^ 

J  CO  00  '<3*  OS  ■-«  CD 

f  od"  os"  40  os' oT  i-o 

-  O  CO  O  CO  CO  o 
>  lO  O  t^  O  CO  c^ 

?"cscroodtf»o 

■<  »0  OS  00  OS  00  t^ 

:osoc40  '-■1^ 

r  cT  oT  oT  00  i>ri>r 


C0C0CCii-lN»O'^CD-^OTt*C0'-'N0S00i-H0000C0Tpt^iO"— 'CD-^OOOO^OS'^COO 

.  Oooos-^ooocs»or^ooscouoos(Ni-ico.-Hcot^cqoio»oeocDi>.cscoooocDcoc> 

00COCOWCS'-HCS'-<'^C0C^— 'CO         C^  '^         OSO»-iCOC^WOS         ^>— dOO  c^ 


OS'^COOt^OO'^OS 


CO^'^uOCOiOW^COC^Ot^iOCOI^OOCSOSCOCOOO-^-^COOSiOMCOr-'OO'fC^t^C^^asOO 
.  OSWOOO'^OCOOOiOWtCt^^OSOCOOSOst^^OCOt^CJiOOO^'^'-'MCS "  — "- 


COCDI>COCOCOCCWI>iC'^i-<COi-iCO 


«0-«fC^OS'^'^tO--"C^C^OOCO'— '        coc^wt^ 


CSiO"*C<|iOOsO^C^ 
00iO'^c:cOcOOSCCC^ 

oooo^oo»cwcoooo> 

CO  co"  O  '^ -^ '^ co" --^ C^ 


C^CSOCO'-HCO'-HiOOS 
CD'-"0'— ICO-— »— 'OOS 
COOS'-'CO'^'-'iO'-HlO 

CO  c*f  lo  CO  cf '-h' o  oT  o" 


C^<NC^C^IMM 


QOSC 


3|§g| 


a 

?  o  S? 


■      ^ 

05-0.55 
'3  33  2 


C-i^  n4  03  I-"  ®  OOQ 


Sb^OiO-^COC^l^O 

r    OiOsosoaososQsos 


a 
a 

T? 

o 

3 

o 

<0  OTS 

^ 

n 

o 

a 

i 

3 

o 

hn 

a 

03 

3 

■S 

368 


STATISTICS  OF  INCOME 


t  o 


J  s-S 

''--.•^  e 

5^g  •- 

s  o  e 

1^^ 

•sji 

n 

CO  s  5 

< 

•S  g  e 

« 

£  s-'^ 

H 

5  >»  o 

•e:S  s 

h  .    c» 

«  g  fa. 

2  "S  2 

e^^ 

^l^l 

^11 

l^i 

s       « 

►o  2  » 

•(?a    S2  *?* 

•^•2« 

«  -S  e 

^  ?.S 

b   O   CO 

jj-^  "to 


.  lO 


C3  e  s 

w  e  g 


So  3 


So3 


ogoa 


coaia)QOOi't03r^-HTT<-rC5c:ooO'-iococ5W- 


ic»cocscsoico05t^i--c^c^c;ccr~-ojc 


CO      -^  o  — I  ai  ^3*  ^c  r^  c;  i— '  t--  rj-      '  *■  ■    —-.■.  —  —  --- 


t--  ■—  t^  oi  -rf  ^r  O  » 

lO  ^  >-i  C^  rf  I--  GC  C_     .     _.    -  .      -    . 


C^  r-(NTr        ,-,  ^  TT 


-  »0  t^  —  lO  ^-  O        --i 


0'*0-^CVICO*OCO*OCO^COCOC^OC»0<:0'^-J''-HOO'-HOit:^0<N05-r05CO';H 

.-T—Tco  GO  coc^To^c^'^o  arari-rc^c^ararco -ttTo  t-^t- r^"-r''-^TJ^co 

COCOt--'X:u^cX)0-^'--t^iOCOCi01l-^rO:DCNOi^OOPOOiOC^--iCCC^pr- 

r-T     cTlo  >-H  lo  »o  c^io  •-^'-^  |^o  i-H  o  c^ru:5  o^c^^^^■H^w  CO  c^  ~ 

t-      r-(irDc^iO'-i'->-^^o)c^'-Hcoc^a;':Dt^c^'^ococsiiocoi--'-<t^      r-i  — 


-^i-iOi-tiMTr-^cioocC'^o^rjcmoocor^oo-^aO'^r-cocfiGp 


a:05oo»o-^cou^t^coi 


-  .  J  ^  CO ':l:  lO  ^  C*i  o  - - 

.— I.— lO'-o-T'tOccco^'^c^; 


--  •— '  O  O  "^  C<I  o^ 


C»   -H  1-. 


^^.  . -  ^  ...  ^„  ^   -- -.  ..    --   , r:r-.x— (COrrOs^u^t-OS 


<c^lt•-"^coo^■^occ'^^'#QOC<ll 

-oo-^'— ICO— ^oioocoaxNos' 


HCNOr^cn(N:ooCD' 


:-  lO  oi  OD  cc  t- 


COCOt--ODC^-rQOCOr--^'-<OiOOt"-t^i-HCS'XlCO—  COC^Ci'^CliOr 


»-<COOS0000COOi'— 'OOiOtOTTGC-— tC^Ci'^iO'— 'C-lCO-f-^OOCrsOC: 


lO  Crs  GO  O  Oi 


'  O  -H  I--  I^  O) 


riG0C0!MCii-iOi0O(M!^TrC0r5'-H.-HC:ia0*O 


CDiOGCCDiOiOTrGO-— »CJ5COCOOOOGOOCO-^Tj'(NaiO'— lOCOr 


.-HOsC^'*,— icOOOOO'-HOtNOOOOO'-*'— 'COOiO— ••-'toc^cooco-r— -t— - 
OC^Oi— 'I^-r-iTTi-rrOCO'T'CO'— iOt--aOiO'-H.— iio-^cOOlC^OOC^COOCOC 
ir;,,_H.,ji.,^^^.^Q3l^-j'CC00C'IOICOC^;Ot^'^':O'T'=C'OC0a0r*-^t--J0C0i 

to      cO'^'-Horcocct-^»0  3rcocN~odi--^c^GOGCcfcoco*^*^ 


.-H        ^  lO  tO<N 


OlOlCOO-rJ^CiOOCOOiCn^COt^GOiOCNI 
J0OC0O(MO<-<iOCniO^00'*'r^OO 
OCOtNl^OOC^:OiOt^Tpt^COCOOOOW 

CS  t-T  O  rr  (?3  C^"  f-h"  O  to  O  CC' I^  *0 


coO'-'OC^r^GOi^^ot^t^t^t^o 

iCCNCN-^cOaiCOCO<M'^010C:<N 

o:i--0'— I-— •Oicoxii-^t^ooocor- 
oo  .-Tc^r-Tod  r^co -^co '-Tc^'iooTcr  CO  CO'^iOfNt^OrrC^CSr-H  OtOOCC  i^*o 
i:y:,,_,r--<:j'C0-^-^t--[:--'O*0'-Hio^-ii— tiooOtOi— '^csocOGOcoOr-rjioOO 

COOOt^— •'-'OCOCSI—  0  1-^'-Hr^OOl^^I>'tOt---:riOCOOC'10iiOiOCO'00 

o  cvf  o  oT -^ '^  cf  ic  cT  00  oT  :o  o  c^  to' ctT  c^  CO  cT  c4"  i-T  o  GO  cT  uo 

Trt*      i^(XJtoo^cst^tct^co«Jor-i^'— '•O'O-tT-ooco-rTrostocO'— <coocO"r}-ro 

(N  .— <  GC  (N  CO         r-i  r-4  CO  Tj<  lO  '^  CO  CS  -rr-  ^  CO  CO '-'  O  --H  rr  ^  -^  ■—!         CO 

€^  .  ^^  .   ^   ,  . 


t--i— •ooc^'-Ht^'^O'— <cca5C^'— «»o.x-Hr-^t-,coc^ioco— '' 


I^  CO  t^  GO  -— '  'i:  C^)  I-  r^  --H  o 


'  00 1^  lo  a>  00  D 


<O'^OOC0F--CiaiO00tCWOC0C0O-H<; 


C^wOOO-— 'CO-— ICOOOJ— i"^'^0:i-.C^C:C^t--f-COlO'— iO00t-'-»'-HCS' 


<Mr-lr-l  1-H  -H 


to  — *  -H   .-(  — .   — 


c^ooc-JoO'^oocor^co-i'^c^cooiOOr^rHOOiootoojoiooO'-'c^Oi 
■^TTOioooi'-otO'^O'CC^ioo;'— '40o:aias'Moooo(MC^c^t-cDic-r 
•^      coxcct— ■-((Nco-rjiooc^oi-^'-H'^cDiocO'-'-ro'jOC^aicooO'-tcoc-j 


JC^,_,T-I.— ..-Hr-HlO-' 


6.. 


-■^^  a 

:  03  O   O 


OS 


2^ 


STATISTICS  OF  INCOME 


369 


oot^^o 


4  (N  Tf  cc  o  •-<  c 


■;<;COOiOcCrf«Oi:£)CCC 


^  W 


,-_,         ^_,,— I         CO-tfC^iC 


00  W  ■*  w  Oi  t^  X  t 


-^ic»oc*:jcci>-i— <0(M"0 


r^  cT M  o  ■--^"  ci"  oc*  "-^  00  p  o  o  ■rr' ^tf  i-^  »o  o  o"  cT  t-T 


•  OC'-'-T-—  C^IClCTiW 


COCOO^On-^CCCQO 


rrOOO'CGO'-tOCOTr 


CN  CC  t 


fc  ic  CO  ro  oi  cc  o 

I—  O  Ti-  (N  T-i  00  I-- 

oT  o  00  oT  o"  (M*  — r '<3'"  t-T 
co-C'<rN'<rooooi:^*o 
00 1>^  t>^  t^  txT  to  lo  oT  t^ 


CO— 'C^OSTfGCJ^iOiyi^OC^i'-'t^OOiOOOOOO^ 


[^  rH  iO  TT  CO  •• 


r  CS  O  CO  (N        l--ai'^!N 


CSTt*lM-^Tf<COG»D-rP«:JO^C^JC:'CiC<I^CCOO-^' 

--:  TT-  (N  tr  '^  --I  "N  ai  lo  0-.  xj  jC'  "O  *o  o  t^  cs  oo  -— >  c 


"c;^ 


i-HOtC'^oco^coor-'-'TfOiooioc;^ 


cot^»ocnoit^ooCT)iOi-'Ooocstso:o<Mt^>or^ 
ccric:xco!roi^-'<rcc"*cr;or-io<£;'— cM^t^o 


cococo^ooiroor-cC'Cor^iM-^co^Dcc:'— 'cciQoo 

00!DOCCOCS00CC00'^OOt-r--iOiC'— tC5t-0 


^r^xcct^c^ccocioMc 


)  CS  Cr  «0  '-'  ^  ' 


,^  lO  O  ^  >— '  » 


,(M  O  — '  O  00 


(N  TP  O  ;^  Tj< 

'-'  oox  as  00 
'—  tc  i-^  tN  cc 

•-^  ro  lo  rC  c*!"  i-^  lO  c^f  c<f  ci"  I  -  :c' oc  oT  c4"  — T  ^s' c^r  rr  CO 

»c^iror-ooaoOGO'rra;QOOOsoo^'-'00'-< 
C^Oit^r-CiC^O'-tO'— 'Oooo5r^^cocs!C';cco 

00 '— :c  ^-^  o  u:r  ;5"  cT  lo  rr  uo  c^  ci  L^  cT  oT  I  o  r-T -^  o 


W(N.-<c:)^c^r^^ 


-  ^  rr  —«  i-H  CO  lO  T-H  : 


OTpxciO-*'(ft— r^i— ttoooi:DOcO'^iCTrcocs 
'-:;ooo:GCOor^-ooiOiCicscocscooo--«cr-^o 
c^cocNxcscscr.  0'^r--t— ooo^c^cor^r--iOfo 


i«5MCMoot-~:oc:rt^Troocsxcoi-Hoocoooco 


M-HCNX-HOfNOr* 
O  CO  O  l^  ^  :o  Ci  t^  O 

■^^  Oi  CC  ■•JD  C^  -rr  Ct)  zo -^ 

CO  ■^  1-h"  t^  r^  w  lo  »r5"  o 

TP-^-^COCOCOCO-^C^ 


COt--^CiCiC-^OOiOO 


CM.-H(MOi00  1C"-'C^N 
CC»CC^-^"^C0-3"':*''-' 

ccro»oco^tcor^cc 
cc"  i--^  cT  u^  o  oo  i-^  cc?  ci" 

WCO-S^'^tNC^OdOi 


1— tiocNoxoi'-ir^o 
oo-x^oir^cccocico 


»HC^iOCi<OON.CNCO 

of  p  r;  irT  uf  o  c^  to  CO 


X  X  u^  o  to  o  o  tr 


COCOiO-^Xt^rr— l^H 

-f  lO  ;c  to  c"-  cr:  ^  i-^  ■-' 


O-^CDXt^XXOCC 
lO-^tOtOtOCCCOC^Cl 

ccxi^ccc;tO'rr'c;o 
CO  to  (N --^  c^  t-^  cT  to  o 

(Ct--COCOCO-— iCOCCrt* 
■^XOOC^tiTiOiOtO 

Tjf  c4~  oT  r-T  to  i-T --^  o  tcT 
c<i,-.io-HCJ-rrciDr-^ 

XiOrrOtO-^XtOOl 

-rf"  CO  CO  c4"  00 ':c  w  r^  CO 

COCOCCCONClC*4*-tC^ 


tOI>.cOOC^cC«-<0:X 

Tf-^o— "'-'XaiOt^ 

oT  Tj-"  ^^  -''"  00  x'  oT  cs'  c'f 
t^h-t--t^:cotO'?'to 


COPtOXCOwCOCStO 

ccooxCNj-rxt-^x 

^-cor^tocccccc-— X 

oT  c*^"  c4"  oi"  to  cT  to  X  00 

C^C^— "OOOCX  xt- 


a.^ 


a  p 


|3  ©  O  O 


^r>-ccto-^co(N'— lO 
^  <^.  C:  C^  Oi  :r.  1^  Oi  Oi 


oc^eocooscoocotocotoioooco 

»-t    CS  — I  O  O -^  r-4  .-^  OS  •-(    W  -H 


CO  i-H  oi  CO  CO  o  t-^  rr^  cs  ir*  X  CO  CO  to  ^ 

to  to  O  to  03  i-H  X  1-H  CO  I^  OS  to  00  X  w 

<oi-H  «c  to  (N  to  O0S05  X  to  cs  t^  o  i; 

to"  to"  c^  oT  cc"  oo  oTr^h^ -rj^  00  oroT—r  -c! 

Oi  »-«  I^  OXO  coo  Oi  C^  Tti  o -^  r^  c. 

CO         1— i.-HCOXCSTt*CDCil^'~«         to  tj 


O)  CM  1— I  T-(  »-l  iO  r- t^  to  t^  CO  CO  <N  to  c^ 
CD  X -^  l^  CM  CO  O -^  to  X  CO  ^J*  i-H  CO  O 
00  <©  Ol  O  CM  CM  OS  OS --* '^t^  X  OS  t^ '-'   -<*+ 


OCCOXCOOSCD'^XeOCDOS'-HCOP 
tOtO'^O'^XtOh-CMf^OS'-HCMcD 

X'~U>-OSTt<'-HXOsXCO'*t^t^Cl 


»-i -^  OS  CM -"H  CD  t^  to  CM         X        ^ 


OOTt<PO>CMCMCMt^COiOt^Tt<tOP 

OS         CO  CO  OS --•  ^  C**  CM  i-H  O  W -^  CO 

t^  CM  CM         r-H  T^  ^  CM 


XCDXX^-^CDCMOSCDt^CMi-H-rt^ 

cDr^-rfCMtooi"^t^cot^cDr^'<*'as 
■^t-icot^otoco'^'-'r^^oiox 

tC    -^''t>r^ococMcrTjrcM'"cMTjrco 

CO         ■^lO'— l»-(OCDCOl>'i-<tO»-c*!j< 
€^  i-H  1-1  CM         rH         CM  OS 


to  OS  X  OS  CM  OO  CD  CD  1-H  CO -— I  OS  O  O  O 

C001CD0sOCDt0t^Tj*C0CMC<lt^CC  -y^ 

CD -<*<  Tf  OS  00  to  X  X  O  <-<  CC  OS  »-t  — I  ^ 

to  oTo -^'crcD  CM"oorcM"orF-rcMr^  b 

X    to  CM  O  to  X  tOOS  ^  X  to  CD  X  S 

to    to  CD  CD  CM  CO  CD  CO  F-i  O -^  CM  Tf  +J 

O— 'CM    i-ti-«C^      OS  U. 


coi-iOTf^t^cDXi^cococotoxr- 
osxot^eo'*cocO"<*^r^CMr^toos 

tPi-hI^COCOtJ'OS'— i'<i*cD«-HOf— lO 


t— "^OSOS-^CO'Or'-tOOSCDCMtOOS 
coos-*.— iCOOS'-Ht^CM'^Tt<'«tt<00 
i-HrHiOOCMTrOSpCDOiClb-i-tO 

oT     lo  lo't-^io'oo'to'or^co  cm'co'os" 


hCM        i-h^CM 


1— iCD'-'0lt0'**'OO'-<OC00i'-<C 

CD      oox  CM  cdtp  cocoeox  t-toe 

t-i  OCMCO        riCMi-t        i-tl 


t0CM'«**»-fCD0sCMO0SXt000TfCM      ^ 
^^^-^COrJ<CM^*OsOOscOO■^^-X      — ^ 


370 


STATISTICS  OF  INCOME 


s  s-  C 
-   oa  O 

eo 


P  o  J^ 


*r   H   »„ 


fc"«  S 


I   «  2 

a  s  g 

n 

•< 


1 

or  major  in 
ncome,  and 
so  grand  lot 

^ 

^■'"^ 

O 

_  09 

M 

Ca  «  -^ 

owin 
r,  gro 
data 

Z 

-iS     Q3     <» 

f^ 

es,  s 
umb 
loom 

§ 

m 

S~    *-  'T* 

D 

■2  S  o 

p 

"1:5  s 

•< 

^  --GO 

p2  S  s 

hj 

^  s-^ 

< 

"H  S  o 

Z 

o 

CQ 

CQ 

s  S  § 

fH 

1^-2 

o 

^^.g-S 

?^  ^ 

(^ 

ted  I 
repa 
corp 

o 

S    ac   43 

t2  S.5 

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STATISTICS  OF  INXOME 


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372 


STATISTICS  OF  INCOME 


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STATISTICS  OF  INCOME 


373 


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388 


STATISTICS  OF  INCOME 


Revised  items  of  assets  and  liabilities,  corporation  returns,  Table  18,  Statistics  of 

Income  for  1926  ^ 


ALL  INDUSTRIES 


Size  of  net  income 

Total  assets 

Miscellaneous  assets  not 
distributed 

Original  figures 

Revised  figures 

Original  figures 

Revised  figures 

Under  $5, 000.  _ 

$5,000  under  $10,000 

$10,000  under  $50,000 

$21,858,874,211 

12,  249,  859,  765 
17,  263,  358, 699 

13,  720,  876, 465 

$24,858,874,211 
13,249,859,765 
18,  263,  358,  699 
14,  720, 876, 465 

$7, 106, 461, 047 
4, 628,  056, 346 
5,  604, 960,  650 
4,  389,  046,  282 

$10,106,461,047 

$50,000  under  $100,000. 

5,  628,  056,  346 

$100,000  under  $250,000 

6,  604,  960,  650 

$250,000  under  $500,000. 

5,  389, 046,  282 

$500,000  under  $1,000,000 

$1,000,000  under  $5,000,000. 

36,  068, 818,  501 
60,  271, 159, 811 

39,  068,  818,  501 
61,271,159,811 

13,  048,  275,  225 
17,463,617,110 

16, 048,  275,  225 

$5,000,000  and  over 

18,463,617,110 

Reporting  net  income. 

200, 632,  238, 997 
49,  546, 445,  382 

210,  632,  238,  997 
51,  546, 445,  382 

66,  924, 007,  313 
15,  744,  615, 189 

76,924,007,313 

Reporting  no  net  income 

17,  744,  615, 189 

Grand  total 

250, 178, 684,  379 

262, 178,  684,  379 

82,  668,  622,  502 

94, 668, 622, 502 

Size  of  net  income 


Bonded  debt  and  mortgages 


Original  figures    Revised  figures 


Miscellaneous  liabilities  not 
distributed 


Original  figures    Revised  figures 


Under  $5,000 

$5,000  under  $10,000 

$10,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $250,000 

$250,000  under  $500,000 

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


Reporting  net  income 

Reporting  no  net  income. 

Grand  total 


$7,  037,  776,  850 
4,  182,  534, 480 
5,207,611,538 
4,  375, 932,  503 


$10,  037,  776, 850 
5, 182,  534, 480 
6,207,611,538 
5,  375, 932, 603 


$2,  226, 195,  373 


$12,  226, 195,  373 


11, 030, 838, 084 
26,  717,  763, 459 


14, 030, 838,  084 
17,  717,  763, 459 


15, 845, 027,  563 


25,  846,  027,  563 


12,092,899,756       14,092,899,756 


21,  801, 040, 964 


31, 801, 040, 964 


85, 075,  673, 460  :    87, 075, 673, 460 


FINANCE:  BANKING,  INSURANCE,  REAL  ESTATE  AND  HOLDING  COMPANIES, 
STOCK  AND  BOND  BROKERS,  ETC. 


Size  of  net  income 

Total  assets 

Miscellaneous  assets  not 
distributed 

Original  figures 

Revised  figures 

Original  figures 

Revised  figures 

Under  $5,000 

$5,000  under  $10,000 

$10,000  under  $50,000 

$11,214,896,067 
6,  016,  201, 108 
6,960,313,773 
5,  349,  615,  402 

$14,  214,  890, 067 
7, 016,  201, 108 
7, 960,  313,  773 
6,  349, 615, 402 

$5,  685,  007,  771 
3,  605, 433,  686 
3, 948,  601, 001 
3,086,118,310 

$8,  585, 007,  771 

$50,000  under  $100,000 

4, 605, 433,  686 

$100,000  under  $250,000 

4, 948, 601,  001 

$250,000  under  $500,000    ... 

4,086,118,310 

$500,000  under  $1,000,000 

$1,000,000  under  $5,000,000... 

9,  439,  620,  840 
9,166,400,116 

12, 439,  620,  840 
10,166,400,116 

7,  156,  734,  800 
7, 606,  783,  775 

10, 156,  734,  800 

$5,000,000  and  over 

8.  606.  783.  775 

Reporting  net  income 

67,  840, 806, 965 
19,611,441,485 

77,  840,  806,  966 
21,611,441,485 

42,  588, 952,  248 
9, 120, 532, 887 

52,  688, 962,  248 

Reporting  no  net  income 

11,120,632,887 

Grand  total 

87, 452,  248, 460 

99, 452,  248, 450 

51,  709, 485, 136 

63, 709, 486, 136 

>  The  inaccuracies  were  due  to  mechanical  difficulties  arising  out  of  the  use  of  tabulating  equipment  with 
too  limited  capacity  that  has  since  been  replaced. 


STATISTICS  OF  INCOME 


589 


Revised  items  of  assets  and  liabilities,  corporation  returns,  Table  18,  Statistics  of 
Income  for  1926 — Continued 


FINANCE:  BANKING,  INSURANCE,  REAL  ESTATE  AND  HOLDING  COMPANIES, 
STOCK  AND  BOND  BROKERS,  ETC.— Continued 


Size  of  net  income 


Miscellaneous  liabilities  not 
distributed 


Original  figures  Revised  figures 


Under  $5,000 

$5,000  under  $10,000.  - 

$10,000  under  $50,000 

$50,000  under  $100,000 

$100,000  under  $250,000 

$250,000  under  $500,000 

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


$6, 169,  505, 888 
3,730,615,853 
4,229,471,632 
3,441,229,234 


$9, 169,  505, 888 
4, 730, 615, 853 
5,229,471,632 
4, 441, 229, 234 


7, 262, 878, 363 
8,571,859,443 


10, 262, 878, 363 
9,571,859,443 


Reporting  net  income 

Reporting  no  net  income. 

Grand  total 


45,370,991,002 
9, 490,  767,  747 


55,370,991,002 
11,490,767,747 


54, 861,  758,  749 


66, 861,  758,  749 


TRANSPORTATION  AND  OTHER  PUBLIC  UTILITIES 


Size  of  net  income 

Bonded  debt  and  mortgages 

Miscellaneous  liabilities  not  dis- 
tributed 

Original  figures 

1 
Revised  figures  i  Original  figures 

Revised  figures 

Under  $5,000                 

$5,000  under  $10,000 

... 

$10  000  under  $50  000 

$50  000  under  $100,000 

$100  000  under  $250,000 

$250  000  under  $500,000 

$500  000  under  $1,000,000 

$1,000  000  under  $5,000,000 

$5,000,u00  and  over     

$195, 430, 943 

$10,195,430,943    $15,395,139,358 

$5,395,139,358 

Reporting  net  Income      .      -  . 

7,  706, 312, 698 

17,706,312,698 

18, 326, 162, 594 

8, 325, 162, 594 

Grand  total 

9, 931, 504, 906 

19, 931,  504, 906 

18,465,959,340 

8,465,959,340 

390 


STATISTICS  OF  INCOME 


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408 


STATISTICS  OF  INCOME 


8 


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is 


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IS  S>  -a  s 

."s.     r   ft 


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C50  o  «o 

oooo.<r  OCT 

OC  ^—  CMC 

reef  o  oco 


«  CO 


M         .^r-H 


CO       «c  ooco  .^co 

t^      -<r  >-■: «  c^i  — 

N        OO'TO  .— "os" 

1-"  OCtr~  CM 

CM  :=  " 


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eoTfss      coo 


COTfSS 

coco       -*  — 


S 


S2S 


■<S>.-OC  CM 
.^  00^  CO 


H  CO  i;         CM  MOO  C! 

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«CMi 


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— Tt^ro"  oTcM'cM'cd 

t^  "S-  -.O  Oi  «  TT 

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co-T 


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t^ 00  oil 

r-Tr-Tr-T      cModocT 
t^  >-■;  o      c^  rj  =  Tj. 

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I  111  =  111111"° 


STATISTICS  OF  INCOME 


409 


coooo 
C-.  o  --= 
00  t-  c^» 

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l-[^  (M 

o  "-Tie 


rt      «      rt  r^ 


05  35  CO 

— -^  c^ 

■^  CO 


CO  r^      ^  c^ 

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I^  I~  u-  -o 


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410 


STATISTICS  OF  INCOME 


U 


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re      L":  ic 


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STATISTICS  OF  INCOME 


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■^  w  Ci  00  CO       »o       »o 
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lo  cq  -^  »o  OS      o 


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107095—30 27 


412 


STATISTICS  OF  INCOME 


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o-— 'Oooooic^j'Cr-o^OTfCS 

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lOCgcSOCi'— "COiOCOiOOCO-^ 
Tt^OtOCOOO-^QOt— COCOOlC^ 
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C^"  O -^ -^  "^  CO  O  lO  lO"  lO  CD  i-^Tl^ 

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C0»CClTj<OC0C0CDl--00O00Ci 


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cD'^oir-ioiMcocoi-'OOOGoaj 


OiOOCOCOtOCOOiO-— toscoc^>o 
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CS'^Tt'COCOGOT}^— 'CDCNCNt^W 

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CDI^OOOO'-t(MCOTfiOCCr-CO 


STATISTICS  OF  INCOME 


427 


t-^  oc  o  cc"  cc  ;c*  c-T  co  o  oT  cT  :c  oo 
cT  i-i"  i-i"  c^' cc  (n"  cxT  r-*"  CD*"  lo  o  c^"  oT 


iCiOC^OCCOOiCOC^COl-^OOi 

rrOSr-Hi-iOCOCCOC^C^CCOOO 


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C0<N'£;C0aJC0OC<10iX^C^C0'^ 


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c^c^.— ir-icc-^coeorocccceoco 


OfCCD^OOCSlTfOOCCCOOOCO 
I>-«OCO-^00'-iCiOS0000O50000 


OOiiCCCOS^i0C005"^I^00<M 
t-^  (N  l>^  (>r  O  iC  O  O  Tf^~  iC  <>r  O  CsT 

*  CO  »o  lo  CO  i-Ti-rc^i-H  c^f  c^i-Ti-T 


I  CO  C^  00  O  •-<  00 

t  CO  05  CO  r-  CO  oi 
I  to  iC  -^  o  o  to 


I  GO  en  O  O  O  C^ 
I  t--  <-'  t^  .— (  ic 


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COCCOOtN-— ',— i<OCCTpCOC^»0"*t* 
t-Ht--t--OiQOO"*cD'^COOOt--iO 


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co05»ot^cD'?t<cor-i-<-^o-^0 


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r-o<Nt^i--'^Tj'cooco^cso 


Tj^coot^OiOsooc^coc^oocDr-- 


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1— (CDC^iOO«O'-H-^tj000C0'-*»-< 

COW^OCDCC-^COt^i— ICOOOC^O 


(Mt^COOKNOCOO-rJ^t^i— 'lOCO 


CO  tc  '— '  CO  0:1  > 


^  *o  t--  CO  Oi  b- 


csioc^t^OiXiO'— tcsr-cocoo 


cocooco-— tcai^ot^coc^c^oo 

b-.C0CD050i»0C^C00iCSOt^O 
«9O4(MCOC^.-lC<CSC^C0COC<»CO 


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loocoocciO'-^aioQi-Htoco 


CO'«**COt^--«GOCO'^OCO«Oh-iO 

GOr^(MiMcooco^t--c»'^oa> 
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lOtCr-.t^OiCOh-CO'-HCCrJ'.-HO 

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iOiOtO-^Tt*iO'.5*-^JiTj«T^-«fCOCO 


c^ooco^^co-^Ol<^^^'"^^^■^^^ 

COi— ioo»oosoooio-^ojioo-^ 
co"«**OTj-05r^C5^t~-r^co-^t- 

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00  Tt^  t^  CO  Tt*  t 


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Tt^  CO  C  CO  l^  csi 
CO  O  O  »0  CS  00 


O  00  00  O  O:  »0 


Tf  10  toco  1—1 


c^h-oiioior--cooc^(Ncoo»JO 

oc^r~-t^ooc^'^0'*r^coo^ 

r-.ClOOCSTt'0-^(M-«*^COCOCO.-l 

oo"i^'-HC^"ar^odco'-rco"croroo 

ict^r^cococoocococot— <OJico 

'^00I^^O.-'(NC0O'-'>OC0»OO 

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«^i-lr-*<NC^r-IC0Tr-^lOlC*OCO 


a>05COC^C0010'<*'COOiOOC^CO 
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lOOiCO^OOOir-HOJOOOib-t^O* 

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t-OI01'<J<GCOiOCOt--H01-**40 

C^CCO^COOIr-tCOCOCO-^Tf'^'JO 


ooaTt*coooO'-«t--coCTi'— <coto 

i-HCOOIiCOOiOO^OlOOOOb-CO 

cooco»Oi-<ooor^ooo»-ioo^ 


■rJ^COOO;OC-COOi»OtOCO-«*<CD'-i 

looocooooioso:— 'cooooco 

lM'<:t^'-iO'-'00-^OOO^iOTf<00»0 

of  CO  t^  T}^  r^  00  co"  ■^*"  >o  oT  iC  oi"  o 
cocoo»asoioJO'^ooo^'*'-H 

OitOOlOlOlt^COOlTt^OOOlCO'— I 


CCOICOCOOlCOTtHTfTPi 


i-Hcoi>-Oicocooc350^CNoooor^ 

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00  06  oi  <d  o4  00  oi  CO  o  oi  T-I  o  o 


rj*i-H.— icioir-oiTj'ocft'— <oooo 

lOioooior-OiTr^cooicoooico 

cOOiOOO^OOCOt^OOCSiOOsO-^ 


OOOO^-OOt^t-^OOOlCiOO'-'i-t 


COOiTTCOiO-— '•— "COb-COOOC^Tf^ 

OOCOCO'-'COOD'OOOCOCDUOCOiiO 
OSCOOiI~^OCi-HCOCOt^OIO»--tt* 


t-00»OTj<-^*OCOOOC30'— fO^Ol 


COt^OOCiO'— <01COTt<iOcOt-.00 
^^^^C^JOIOJCSOJOIO^OIOI 

01  OOlOOsOiOlOlOSClOOiOS 


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IiC'J^OOCOO^OOCOOO 

o  CO  o;  00 -^"  Tj*' r-T  TiT  oT  o*  CO*  tC  of 

Tt<OC00501'^-^r-iO*CC0i— 10 
OlOOOOOiOt^Tt^OlrHCOI^^ 

CO  of  »-H  CO  00" -^  01"  10  o  CO  r^"  r-^  tC 

^^^^^COO^MOIWOIOIf-h 


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r-T  CO  ■-h' 00  00"  00  O  <0  of  00  O  CD  t^ 

t^ioccoooot^i^asb-oooiooo 

t^OlOt^iOUOtCOOOit-^OICOOS 
of  00  cT  10  CO  00  00  »o<  '  -  -  -  - 
'^•vt^cor^'-Hir^t-,c 


>  o  — '  01  CI  r^ 


t---^iCtOT-(OIO»iOOOOOCOOOOa 

c^cococococOTr-rfcococo-rf 

o  co'  Tf^'  CO  CO  -t<  o  00  10  CO  CO  CO  oi 
(x;tciotoiococoioio»oiococo 


coo;r-^-coc5*oocco<:oo>'— <co 
o:r^o;oico-Hcooo>-HOos-H 
■<*<oocioooo).-ir^cO'^iooico 

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:cob-coi-^OooosOi 


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.— i»CCCCftOC0-^000»l>-.-<TfO 

i-icooicooa>iorHooooco«-( 
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f^„  Ol  r-l.-t 


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1 1-H  ic  h- o  o»  -H 
t  ^  oOTt<  CO  100 
I  of  oc'co'co  odoo 

I  Oi  to  CO  CO  Ol  rt 

I  oT  ofi-TiCco 


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lOCfC.  COCOCOCOCS-— 'C35t^O^-^ 
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t-"TfOC0C0^O0001t^.-"S*O 
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.— ii— ii;C03CO"rt*000-^OCOt^|-' 

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Ot^c50IOO00'«:P00Tf00t^O 

t>r  CO -^  cT  CO '^  10  o  o  o  of  t^  oT 
>ooir^r^coco»ocDcococD'^iO 


iCiOOIOOOCDiOOSt-OOUSOlOO 

ocoh-Oior^coor^osocot^ 

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CO -rjT  o  oT  »o -^  f-T  ^^  oT  i-T  .-T  CO  i-T 

0500C30SOi-icO-^Oi-<COCO 
OlOOOOiCOO^OiOi— lO-^t^-— I 

00  CO  •*?*""  l^  O  CO -'J^'"  CD  t^  ^  CO  10  r-T 
COt^iOOI:^OOCOOOOO^iLO-*-<*" 
OlCDCOoOOO'^CDCOr^OOOOt^Oi 


COCO»O»OOa0000iO03OIt-i-<»O 
O>THcOCOCOCOCO»OiOCOCO0000 

Oicd^Oc6cO"00>'-H"-:jJcDCDiOCO 

CO'«i'TpTt<Tj*COCOM'Tj*Tf^rJ<Tf 


CDa>COt--COOOCO^HCOi-H'<!t*OI 

occot^or^-^oicocioot-^Tt"* 

OS^OJi-HOSCOr-CDoOOiOi-HCO 
of  CO  CO  CO  of  of  of  Cf"  of  of  CO  CO"  CO 


osooO"^oja>»oM*-^osoco-^ 

b-i—tt—  O-— 'lOuO-^OiOiOOCOCO 
■^CO'-*t^CiOiOOOCO-^COiCOO--H 

t-T  I-^  t-^  CD  CO"  CO  CD^  CC' CO^  CO"  CD  CD"  t^ 


cor^oooiO^OJcoTt^uocot^oo 

^_r-(,-.010I010IOJOIOJC^OI 


428 


STATISTICS  OF  INCOME 


5  « 


«  "C  j^ 


moo 

?  5  at; 

>S  o  o 

O  G3  □   0) 


ci  cc  <N~  r-^  r-^  cc  TT -<-r  cf  re"  re*  oc  t-^ 

cc' o  o  CO  ci"  tC  Tj^  t^' <sr  o  o  i^  00 


cs^c^icxccrcocccicco^ 


trcCL.-:c<)c:ict--.t-^crc^c^ccro 

cj"^  r^  h^  oc*  Qc'  r-'  c^*  r-"  cc  cs"  cc*  ic 

lOOw  —  c:ocsx»cxt^roo 
^.-.TpcNTrwCO-^-^ccccccco 


a!>  2  C  CO 

n  H  g  g 


S"o5 


cc  Tj"  c4 1— '  c::  --"*  CO  ac  o  t-^  ci  -^  «* 

CCCQCCCOCOiC'^J'CC-^COCCrCCO 

cccrorcc^oocs^xcirco 
»c—  ir:ciC:rox-H4.-;rcoxc^ 
t-r-icccc^L-c^,— (Ctc^i.'icsro 

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^cociCcoic^Tfccr^ccoX'— < 

C0CSt-^O(M«-'"^C0C^t^C0CC^^ 

CCCC  —  Xt^XXX'—  XwCOCl 

CO  o4"  c^*  t-^r  ■•r'  o  cm"  c^r  x~  ;:£  L':'"  r-T  -T 

'— iTft^cotc  —  rox'^X'^CMi^ 
t^r^TTOcoicic^xx^cx^ 

CO ''i^  i-o"  cT  cc  r^  o  CO  .-T  Tjl"  ko  cc  cT 


CM  O -H  CO  C<»  03 
-H  Ol  CM  CO —-  00 
■^  I^  CO  CO  lO  CO 


CO  CO  CO  iC  T-i  CO 

■^  "^  CS  CO  Tt*  I^ 

t^Tj"  OCM  X  ^ 
CC"cO  LO'O  CM 


'^i-tcocMcoo»ocor^eoooO'-H 

xxxxcJCi-ococMr-co^^ 
eoCMcO'-'COco-^x— 'X^cocs 

CO  ci"  ac  -rrC^CiC^  CM  X*  O  i-O*  r-"  cT 
I— C5CMTr«csccir:XTj>XTrCM:c 

t^CiOC:0^'<*'^XX:CXiO 

CO  t-T  CM*  CO  x" -^  o  CO  r-T -^aT  Iff  5o  oT 

^  ^^  „   ^   r-,   ^  ^  _!  f-« 


C3iOCCi.Oi.Ot--CiTf-<J<CMXOCO 

CSTTXCSOiOccCit-Ot^— -O 

coiocor^Tj*-^L.ox^xcoCMCs 


1— lOCOr^CO^rM-^TfOCMClCMO 

—  tcCMiCCiOCiCOXdC^Cir- 
CMXCOt^CsrOCJCS  —  OOCi^ 

ci^  ^  CM*  ic  cT  ijrT  iH"  o  CO*  uo  T-T  (1^  fj" 

XX^Cr-CSOCSCMOCMCMCOl^ 


OOOSCMGat^Tj*iOOCOOCOOO 
XOOl^CMOI~-t^CCCMCO.-»t^ 

C!0>OC0Ot^^»CTPF-i^^C0 

00  r-^  oT  CO  r^  o"  cT  ?c  r-^  •-"*  li^;*  CM*  o 

OsCiCO  —  i— ■CMtCXXOXrO"* 
CMOC::C"*-oi-oor^r^'^X'* 

r-Tx^CMcc  CO* '-TcT CM* ococics' 


CO  CO  : 


Ci<£;t--roccoxoxc:t^x«o 

OCiXCOCMuO'-'^^CM'-'Ci'^ 

<— '■^b-;3;coCMt--».ooc;icrocc 

CM*  -'3**'<**tc*crcc*-<?''"cM*'^*o  <:  *    ■    ~ 
X  ic  ro  L-:  CM  •     — 

CO  t^  iC  X  "  • 


:  CM  —  cs  : 


:  X  — ' 


^ 

^- 

_r 

— - 

1.- 

— • 

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^ 

^ 

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■^ 

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t^Cl 

C  o 


1— it^OXX^XCM'ffTpuOCCuO 
XiCt^COOCOCO-^CO-^OXO 

CO*  ic*  r^  x'  co'  X  cc  ^'  o:  c^"  O  x'  O 
cCcCw:C':C'^L0O»-0^eCi-0CD 


<C!COOiCMCOCib-CO^O^*OCM 

cicC'^.-"cccc^r--cocMr^coO 

OCMCMOCiCOCsCO-^t-t~-CiCO 
CO  CO  CO  CO  Ci"  CM  CM*  CO  CO  CO  CO  CO  V 


CM«DCsu0iC05r^CMC^XOi0»0 
^r^C:OCC05CM0SX»CXXO 
XCir^rrOXCM-t-h-OlCMCff— « 


CCt'-XCiO— 'CMCO-^kCtCI^X 
^«  —  —  C-IC^CMCMCMCMCMCMCM 


CCOr-CiiCCMO'fOOXt^O 

,— .loicr-xco-^oo-^coxio 
cocii^'Tt^-^or-coxxxro 

r  r>r  uo  CO*  lo"  ^  c^* 'rj^  CO* 'T"  oT 
;xroxocrt^icocoi:^ 

ICM-«5'XOt^X  —  '-^^O— "tr^ 

CM'CM?Ct-ric^CMOCOCM*r-^t~^iO 

©9»-«         .— icOOii-O^cCO^CCSO 


osxcsoacoxJOi-^ocM^coco 

C«-<**"X'^CMOCOOCOCOCMCO 

cm"  CM  -^"  cm'  C)  X'  C^'  t-^  Ci  CO  »o  ^  l^ 

^Tj-TT-'J'iOiOiCTr-^'^'^COCM 


tOiC-^fOX^— 'Xh-OC^»Oi-t 


O  lO  o  ^o  o 


1  CM  CS  OS  t-- X  t^ 


■^^COCOTfiCiCuOCO^OCD'^'^ 


loiokor— co"OcocMOi^"Oioco 

CM.-<CDiCOCOXXC5'-<'-''^03 
Tj*cOI^XOXXCMCM!:CTj<!:z:cO 

-*j**  '<r  r-*  X*  CO*  CO*  x*  tc*  co*  tj**"  tc*  r-*  t-^ 
C5iccox:c'«**r-r^o^^-^o 

QO^Ci^wCiCMCit^OXiOO 

CMoaarx*co      cm"co -^t^o  »c  ^ 


I  r-  cc  c^  i-^  '— •  lo 

I  CO  "^  ^o  tC  o  o 
1 1^  X  ^  CM  r-  i-< 


»0X0i^^-^XCMOb-»0»0«0 

CMt--— 'Ococor^Xd  —  — '■^oi 

'^XClt-t^^l^CMCMO-'J'tOCO 

■^  — r  — r  — r  ic"  r-^  o  tc  CO*  V^  i-o  r^  t-^ 
OiC:c^i.occXi-ot-0:c— ■'^to 

XX^OCM-^rCMCSt^^X^OO 

*C0COCM       CMro-^*t^o~t^cT 


^ 


,-.  -mCM 


x^ero^-^j^r^ococscocoOTf* 

c>t^oorr-rcccoco*o-^tooco 
t^b-cor-CMi-o  —  ro-^cociCiX 

CM^t-^CCMOh-Ci^OClXXr- 

o  oc  cc  o  ^  csT  c^*  •-- ci"  o"  CM*  o  cT 

COCMTfCOCM         CM  •*  CO  CO  X '- X 


.-"iCOiXCMt^'^i 

c:  c^i  X  CO  *c  •<*  c^  c 

C5  X  *-o  ■<r  o  CM  X  I 

cTr^x— -"coo  coio  x 

-  -      CM  —  CM  X  O  '      "■ 

O  X  X  CO  CM  C 

C»  -^'  CO  O  CM*  cm"  TjT  oc  O 

,-,  ^  -^  cc  e*^ 
CO  ic  to  O  CO 


XCOCiCOCCC^XCO*C'?**C^CM-' 


COt—i-oS«Ob-CM  —  CMXCO'— 'CM 


CM— 'COCOCMX»C-H^O-^XCO 


»-<CM^H  —  r^c^oos"«tixa>— <^^ 


t^r^ 


X'—^J^I^OCOCiOCO'- 


to  iC  lO  O  ^  ' 


:  r-  CI  ^  X  M  Ci  t 


■<  i^  LO  O  ^  'O  lO 


J— 'XCCOXXXOSX'-'-^X 

)cc?OTj'Trco"^"^iot^xxo& 


0«-'XCCOaXCMCO'-«CDCOCO»0 

or^X'-'O^-O'— 'O5t--xico 

050COXXC10— •C?scO'^*Ob- 


Ot^XOsO— 'CMCO^iOcCr>-X 

^  ^  — ,  ^  CM  CM  r —      " 


STATISTICS  OF  INCOME 


429 


CC  O  C^  »  C5  TT  '■^  t^  X  lO  Ol  X  00 


0t^ro03oxc^c^oor-r-o 

N  ^  ^*"  csf  CO  ^  ^iT  ^o -o -r"  r-T  00  ^ 


OOOOcCOsCifCh-oO^:o^-^ 


o>0'*'0ooaics-^cioco«0io 


^  35  ir?  lO  —  c 


;  CI  C<I  30  »-':  00  Ol 


^-wt^iciMo  —  o;:;'^c<ior^ 


CC  —  OiOi:COC»OOTf^OOOC3 


^-Orot^TrooccoCfl-^:C(:OfO 
ci  lO  Tc"  ro  !N  re  re  —  to  X  c^  Tf'  t^ 


:;  t^  w  00  o  00 


Tpr-'^j'iooseci^ci^-Hasoooo 

r^io^o-^oaixos5'^!M35 


cs  -H  X  o  c£:  I 


>  X  X  ''T  — I  o  —«  r- 


■^■^cccococcioiooooot-^o 


00  OC  Tf  W  OS  »-< 
lO  ^  ^^  Tf  CO  TT< 


-  c<i-H  X  or- 


M  ro  ■<r  -^  ^ 


i^N-^TTt'-o-^xoaiccc^os 


OOCiOOX-HOiOOCi'-^'OC^ 
t^iO;OXXOWw'<r'-«i:-,C^(N 


(^C^I^^CCOiCXXt— o 


— ^OQccroococoOOioos-^ 


t^  O  ^  IM  b-  (N  O 


„  -,c  o  o5  r    _  - . 

O5io»oo»orsc^^iccs 

O  CO  O  :c* ■^'" -^ O  CO  r^ co" rC x" oo" 
(COiO"^:::;  —  csxiocixcooi 

■^CO-— 't~-COC^C0"^"<^-^CSXX 

i-T TjT  lo  oT  Tj-*  o  cf  Tt^  t^  TT*  lo  o"  o 

Tt<cO— 'OMN  CO '^t^Tt*  0  0*0  »0 


ClXt-^XCS— <C5I^OXCOt^O 
NCO-^OTTOSCOiOCi-^XTf^H 

MosTj'ioosTT'or^io^osoco 
of  co"  od"  cf  o" '^'" -h"  ^  ci"  <>)"  x' o  to 
acior--c^xO'^  —  oooc^cD 

00tC'»OClC0I>.X:»OC0^C3Xe0 

of  lo  t>r  N  lo*  o' cT '-h' o  x"  ^"  x' »o 


OiOt^cOCDC^h-OX«5'<^NC*^ 
t^Or*C^^0iO5CfX«3OXt- 

t^iOO:CI^OCDo6^''-HtCcCO 

»OcCi^<C'0»0«0'OiO:OiO»0*0 

CO— <c^csc5-^csroc^-Ht-o:c 
lOWiOuoto— '(Mc^Tj-xr-t^N 

CCXiO:0;Ct^XCiCiOOO«-< 


OCOOSiOCOX?DiO^COXXO 

coco^aj»o*0!r:t^'-0  4oxxc^ 

— •Nl^Ci*-"CM''*'i0^t-X3i(N 


':ct^XCiO-^Nco-^0:cr^X 
03  O^  OS  OS  OS  OS  OS  OS  OS  9  OS  OS  OS 


^OC'wC-'WV—'^^O  TJ^ 


C^XO'^-«J"OOl^-HOs:C005 
t^COt'-fCOtOO'^t^l-I^XiO 

i-HO'^»0'<t«XO'Vl-iO:rOCSCO 

cT oc" 00  ■^'" M  :c" t^ lO  h^ to" X  CO '^'" 

''j'XCSco-H-^^i.exTrOOX 
eo-^T-«roc^ocsxc^»oc^xr* 

'  o  ic -^""oo^'sC  c^'w -tr  ?o  CO  CO  to" 


^& 


^        ^^^^Cs^  js^OS  t* 


tDOJtOiOTft^TfMiOOSt^OsX 

(TJC^'^'^r^xos'— 'Xt'-ostot^ 

C0C0t^—«0SXOC0-^Tfi0C0:0 


NXTfOOCOCOXl^'^'dOO 

^O'^r-X'cocooxc^— 'Oios 
^  '.^  I^  iM  X  --C  O  :C  Ci  O  TT  'U^  CS 

oT  ^" -"T  c^' ^^  cc  o  x' o* '-rT  co' of  00 

^^COCO»O^NOOt^XO-VI^X 

*^  — t  •-•  — <  cocow 


ostoccb>.too;tr:tot~-.r^x»ox 

OtOC^C^OsiOC^COt--X^COX 


r-.  t-  -^  —  oi  CI  I 


;  o  CO  iur  X  lo 


<-iCOX'<*'I^OCOl^OO^^COI>. 
lOCSCOt'-XNCOXCOOiOC^tN. 

COi-tCO— cCOXXX^Xr-CO^ 


oosiotj'ccoscc  —  osr^oioico 
'^rcch-t'-iOrHcoxx'Oo^too 

00'^0:0"^to-9"CO-n"C5tOOS 

i-T .-T lO  rj-* os" :c" oo" -h" cc' :c* -^* of  O 
lOOO— ■— 'OI'^C^O--OJ<— t^ 

coTrocoosCS;DXOio;CTrc^ 
ci'eo'Tt'' CO  of  of  CO  i>r  CO  oT  CO  of 


o^ 


CSTf  XOSOI  CD 
^OJOCOOI  to 

<© CO  cox  too 


coos  i>-  too  OS 
'«*«XCOO»OS„ 


'  t.o  to  :c  —  OS  X  X  ; 


-  O  — '  OS  t-^  OS  0<  CO 


(  o  o^  to  o 


•"-"h-wr-cotcx-^^O'^oitO 

tOOl^CCO^OsOIO-^lM-Hl--. 

coos^osi^cstoxotO!£;-vo* 

r-T  ^  ^^  .-T  of  c<rt^  co"  oT  CO  of 


co-^os^cox»oxoosx^co 
oiocotcojtoxoaoscoosos-^ 

XtO-^iO— 'COt-tO-^fCOOl— 'CO- 

"oo-^ 

-*  CD 
OlO 


t^  t^  t^  X  — <  tC  •—  OS 


p  ^-co 

O  C^  TT  '^  to 

t^x"-^  »o  of  o"  V 


o»oq  oir^ 


— ii-t^HO»OI<-iOIC0!*5OSXC0O< 


OlTfOltOW^CO^O-^COtOt^- 

tococot-i^ojxr^Tp^j''— <oit^ 

tooso;DO»x^o:o:D^ior^ 
t>r  t-^  rC  oT  os"  "-■  it"  of  of  CO*"  oT  ic" -h' 
r^oJ'-'O  —  xo^-^  —  ^ctocoto 

^otccc^xccco'^o^'^r^to 


)Os-<r 

>^«-HOI 


OJMOiCOCOtO^XCOCO 


^lOrrcoto^'^t.ococooir^to 
os^t~*r-o-vr^^oj— 'coojx 

oioitox*t^t^oic:;os:oco^os 

tO50tOtCtO-<*<tOtO  tO.O  "^  CO  o« 

XXtO^HOJcDC5CCTj«XO«COX 
•-i(:DXt-"^-^'^^0si--.O^'O 
iOX!D!:CXCOO'<*'OTj't^Tt*CO 

^r-T  T-T  i-T— r  ,-r  of  of  CO  to  ■^'' CO  CO 


OS-— 'cotoosoitoro-^-^cooco 
ccosoi'^oit^xtooixto— «x 

X0iOX0»-<rXCC0101XO0« 

of  of  CO  of  cc  CO  co"  Tp"  to  od  o  ^  ^ 


tCb-XOsO— 'OlC0Tf*tc:£rt^X 
^^^^C^CMO^O^O^MOIO^OI 

osososososososososos^osos 


OS  OS 


t^COCOOJiOCO^Tt^CCX'-^OO 

-^r^toojor^os^t^oso^t^to 

OOS'^— «::;Osos-^OscoocOco 

CC*  to  of  x"  to  CO  os"  :£"  oT  r^  of  h^  cT 

t^osioxtoi^oost-^oso^xo 

■^;ccoooso^-^oso<o»iocoto 

to  to  ;£r  :D  O  CT  t-T  O  of  od" CO*  os"  oo" 

«^  Ol  CO  «-!<-•  C^  1-H  W  r-t  ^ 


NrfOIO^X-H^-OXtOO- 

-^  t^  c-  —  —      

COtT  C 

^"x*t 

OOS  -. 

to  X  c 

OS*-- t 


-o^x^'^OiO'-^cooscDco 
-         'SO-rrcotoO'-t— lOOs 

r r-T to  .-i ^" co" oo' CO  CO  cT 

ICOXt^OsiO'-HCSOICO 


04  tC  O  '-C  OS  ^^ 


coo  -H  o)  X  OS  r^ 
t^  :o  r^  OS  oi  M  to 

— «  r-H  Ofl  «-»  0<  O)  0« 


S^OJ-HX'^X^COCOtCOSO 
^^.-.^HuOt^COCir^t^OIOI 

00  O  -H  ^"  l^  TT  o4  t-^  OS  CC  00  CO  '^' 
C^^HOlOlCOtOTTCOCOCOCOCOCO 


-^b-flOCO^^OOOSOSt^t^OSOl 

co-^Oicor'-xcocc^^osTj'coo^ 

C00S0S0s;0'^OXOXOX0s 

^  1-^  of  of  — r  of  t-T  of  ^  '-f 


or--^— xco:cxtoco^t^to 

OSCCT^tOcOt^tCtcOXIr^-HX 

--<0:00)CO;C:OXO^iO'«f-H01 

of  of  x*  of  -rp  os"  -^  co""  S  oT  TsT  o*  ^ 

oC'-r-tooooo)coo5;coios 
ocooscoto^o^o^ootocox 

--T  of  X  ^  CO -^  so  t>r  to  t>rt>rod  o 


l>-00  00  o  o 


O^  '^f  to  to  O.  CO 
X  OS  X  t^  l>-  04 


QQCO^OO^ 


o  t-  -^  to  -^  o  :c  X  t 

ost-:cost-osxt-ec 

»-i^05too5o;Cixo^tO'<r— "Oi 


:  O  xr-  -H  X 


o»:cxtoxx'^co-^os-<ro-^ 
xxo^osTf— «^c^i:cos--rojos 

0-^OTj-t--.OOsOtOXtOCOX 

i-T  CO  to  «s"  rr  of  to  r-*  to  t-T  t-T  x*  o 


OStOOQCOJTj^Ob-OiOCOCOOS 


COO^t^-tOtO-^COXCCC 


.  :i:r^  r*  ^  O 


XOOiOX:Crr-^-HOCO  —  CO 
OtOrrr--HCOi:^tO:CXO>OJO 

»o-^-H-»rt^or-t^'-^OXtoos 

o  co"  of  CO '-^*  — T  i:d"  co' o  w -H  O  "*" 
t0t^t--.XOC0^!D»O!0<Dt^<» 


cooo^o-^t^-^-^coi^oosb- 

Tf'^OS'^C^OICOtCOIOSCOt^CO 

oscooso^t^-^cot^tooiO'— < 
to  X  x"  r^  ^  ro"  :c' o  r-^ -^  oT -^ -tjS' 
oso»Tj'i~-osxx^^:^cN»oitox 
o-^xroo^ojiot^coox-^to 

»^  tc*  to  30  of  of  of  "*' of  :c*  ^  of  to 

tO-^J-t^tOfC^O^-^OXt^tClr^ 

oir-xosx-^coxt^osxciox 


OOSXCsNOOI'^Ot^-^'^O 
0sXXXX'«f01C0'VX0lXO 

1-H  o  00  x'  oi  to  r^  oi  o*  CO  ^  1-1  o 

i>'Xt^t^;0^j-tOi:D;c;0«coO 

Trcsxi-»r-*r^to-^0'^"^oos 

MOtOXOltC— "OSXtOCO— (O 

Tro-^-^xor-oocoo^Tf* 

CO  ^^  CO  co"  of  of  of  co"  CO  co""  CO  CO*  co" 


X  ':0'^00l■ 


:  OS  — t  — <  Tj<  o 


totoxo»0'<*''^;ca>oxoio) 

'  ■  OS  CO  •*?■  to  lO  t^  c~  —  -- 


■'■^M'^'«**totO»OtOtO 


cor^xoso-^oico'rrtotob-x 
^.-,— .i—oioio^oiojoio^o^M 

Osososososososososos^osos 


430 


STATISTICS  OF  INCOME 


«  to 
e  g 


h  a 


e^        w 


C3i   <o    O 


«  S  H 


«J  o  O 


to   oo 


tq 


to  ■£;  to 

*-   O   H 

e  to  e 
o  2-2 


«     ^     g 
J     e     e 

< 


I      -a 
w  S  « 


l^^ 


-^  ?.  P  S  1 


p^  o;  £;  o  tuD-t 


■^--lOOOtNClOOfCii-lOOOt^ 

lo  lo  V oc~ o  TjT tCio  cT oT ^'" o  o" 


O»Ct^i0^CDOS(NcC<NTt*W00 

oscoiOTfioootct^rror-'ao 
cs' of  o  ^^  CO  co"  oT  00  o --r  ■^"  co"  co" 

05^005:CiOiOiOOCi05COCi"^ 

Tf"  ci  o  -^J^"  oo"  tC  ;c  oo  ci  --r  go"  im*  ^ 

<fy         1-t  t-H  CO  CO  i-H  .-I  CO  <-l  CO  Tji 


lONOOOCi'^OiOiCOCOeOCsC^ 


CO  CO  W  CO  CO 


sC'-<t^ioiy:;(Ncncs 


•ooeoTftoc^coc^Tt^Tj^Tt^cooo 
r^OTf<yDccr^»oiNi-Hi— <ooco 


r^ocot^i"-ri*oicoTr(N(NcO'-H 

OT  r-T -jT  fC  od"  »0  O  t^  O"  "TfH' Cy5"  lO  CO 

OOoC^COC^O'OcOC^OSOi'-'QO 
QOCCOOC^C^r^O:Ct^COt-^CC 

^oO'-'Oi.-Hr-.eocoCScococo 


fe  c  i  "g  gi'"  i 

Q.  a>  fri  o  »^j 

1^   CJ  *^  o  "^  7^  ' 


.-H  lO  C3i  lO  f-HM 

»-t  »0  CX>  CJ   r-H   00 

»0  CO  •-<  O  00  t^ 

00'"^*-^'<r'<N'^ 
r-  CO  Tt<  GO  GO 
Oi  Oi  0>  Oi  CO 


»-lOQOC^OCDOC005^0500S 

lOOlMOiiCCOO'-'-^CO-^^'-H 
t^'^OOC0CClMC0'^<NCSC0'-i 

oT  cs' co' CO  c^"  (N^  cT  t^  ^  V  CO  ":?■  co' 

QOOcX3a)'rj'(NiOcO<Maiai'— too 

oo-^oocsiajt^ocot-^cor^oo 

'  r-J"cs  CO  ■^''      »-H  co'co'c^coco'co' 


cooooor^cDosoiooow-^cqco 
■^  c^f  CO  ci"  ■^'' Tt"' cT  cc"  cT  00  cT  oT  irf 

000)C^0030»OOC^-<r'*''*tO 
t^OOOSC^'O—'t^tCii-HOOCOTji 

to  od" "^^ o  GO  cT lo  i-C w" cT o  oo" co' 

'^J^COC^TfOr-i.-HCSCOMCMfMCO 


•-i0iTt*O'-H0iC0C0*0u^o»O0i 

oxt^ococooico^c^oooo 
oir~'*'^»— (■^cO'-Hioooci^C'i 

Iff  rC  o  "0  r^ c4~ ■^'"  co"  <-r  cs  ■  lo  CO  t^ 

»0O00C^'O05N0i0i'— '00*0*0 
OGCCiCOTfCOCCCCrcOOC^CO 

r-rioioariooicocooo'tocd" 

O:0C^lG0cCQi^r^G0c0C5OO 

r-.  r-t  ,-1  r-1  C<)  rt  ,-(  1-1  ,-H  ,-1  (N  CS 


lOoO'—'C^'— 'CD'-*'— <Tt't-r--r~-oi 

CO*OC^*OOCC'— t'-«I>-Oit^o0O3 

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CCI^00050^<NCOM**OCCh-OQ 

OC50s050iOiCSOJ0505050i3i 


STATISTICS  OF  INCOME 


431 


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i:c  oT  o  sT  o  ci  o" -tT  cT  r-T  o  oT  t-T 


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CO  CO  !-•  rH  CO  CO 

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i-Ht--C0'-l'-*»-<t-^O00I^i005 

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t^»-Hr^oocDcocot--r^ooa5000 


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T-'cqoO'-^c^'^*ocoi>-ooo50 


Ot^000:O-^!NfC-t"^'J^t^00 
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oT  oT  00 1^  00  od  GO  oT  00  ctT  00  oi"  00 


CD  t-  00  OS  O  rH  CS  C 


432 


STATISTICS  OF  INCOME 


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i-H  tC  CO  ^  O -T  l--^X" t-^  cT  Oi"  06"  00 


I  w  t^  c^  ai  X  CO 
1 1^  lo  t--  -^  Oi  '<r 

I  CO  CO  ^  ^  -^  CT> 

I  w5"oo"'-h"coco  oT 
I  S  c5  X(N  c5„ 

I  CO  odaTr-Tc^ 


■^.-HOSC^OC^i-'Ot^'^C^XX 


CO»OOOC^XCCC1I>X<MC*^C^ 

0'^-^OC001»OCO-^'— 'i-HOit^ 

cooor^-^r^'j'CO'-«co*roX'-t 
■-^coio*oicC'fr>r3ot^ararodoo 


•-H"rr*ocor-05coxci-^t^»o-:j* 
i-<t^40t^oiot-c^oit>-aiX'^ 


Oi^O— 'XC^t^XiOJ'^XC^Cl'^ 

<-<c:j(NX«5ir^>oxr^-5--Qco»o 

lOXX^OXXCOiOOS'-'C^tNi-i 
CO  ci"  Ol  C?  rr" '-«' OT  W*" -<^  00  t^  CS  lO" 

cox;oi--t^co<:ot-cot^t^r-t>- 


Nt--r^^^o>'rfOiOi^csxr- 

OiCSc005XCN|'-'i^r--t^.—  coo 
XXTfO^ocor-'tf'COcococox 


xcst--cri!Nrr.-H.-<Tr-XcoxtO 
r^^OcocOTt'Trcot^cococoio 
c^;oi^cox-^r^xcct^3iaia> 


COOOSC^OOr^CDt-^iOi-HTTCO 

CO  Oi  C4  t^  ^'  «0  -^*  lO  »-H  Tj-'  (N  OS  06 

COCOt-'*COCO*O^CDCDCDCOiOO 


oicoco»ocsr^»c--<oxcot^t-^ 
coiOT}<r-.r--.— irHxcS'-'Oai'O 

n*x»-(OOcocococ^-^-5'cO'^ 

CO  CO  CO" CO  CO  Ci" CO  CO" CO" CO  Co" CO  CO 


loor--— <^t~^05co'0iooix- 


lOW5TP'<*''^'*»dO»0»OiOiOO 


COr^XOlOi-nC^COTt^tOCOt^X 


STATISTICS  OF  INCOME 


433 


O  OS 

!^S!^wwC^ww^wwo6  OS 
coo 

a>>-<-^osT^ocooos"^c^'»j<«o 

ooccoocsoo»cco^i^«oaO'^'^ 

0>t^C5(X::i?CC*C00i-"CCCCO00 

r  CO  "^  oT  CO  ^  cc  TjT  oo"  (N  o  co"  TjT 

I  'O  Cft  00  00  CO  '■^^  CC  CO  li"  O  (>»  00 
)OcO--'00>-tt^Olr^--iC<ICOCO 

r  o"  *o"  OC  ^  O -^  CO -tS^  i:c"  (iT  00  I^ 
J.  C<» -<»"^  c^  c^  c^  cs  c^  c^ 


0"^<100'*T-iM*^GOOO»0000 
CSOO-— iTf.— 'OOlOOtCiCOOC^O 
i-.-^-^CO'-HGOOifCOSCS^^Or-) 

*  oo"  CO  -^'"  ^*"  r-T  ^"  cc'ic'  c^f  cc*  .-T  i-T 

-•C^^wrt-OlOSCSOOOOCO-^OO 
OOO-— 'I-^OGOt^'J^-^'<J''-'000 

CO  00  00  cT  c^ 'rp  00  "<?*"  r^  co"  c<r  cc"  u^ 
c^-^cooiOcoi'-Ltoc^r--— ir-«os 

CO  CO  (N  (M  iM  C^  CO  CO  W 


ccoot^oot~^t-05^Htcr^:c^^ 

I^Oi-<I>OOC^COOstOOCif-t 

torPoc^Tt^'^oO'^csoc^iioto 

COC^COCO'^'^'^'^'^-^'^COCO 


:0'>**--<'^i:^r'00C^C:oc^c^ 

-.XO'-'<M^O^'-HC^0CCiC0 
COOS.-iCOOirt*'rI<(NC^T-<COOi-l 

r-7         r^'i-H  i-H^MfN  ofcic^TMC^ci' 


r^cooo^oocoosoocccoO'-HO 

^OOOitOOl^COOC^^'— <0<N 

t^r-Toior-Tu^rcoco-^od-'S^cfc^ 

"^lOOOOC^OOO-^COCCiOiON 


o  »o  CO  I'-  Tt<  d  - 


^y^i-H  r-H  CS  »-H 


:  t'-  lO  i>  r-  ^  CD 


lOO:  t-  (N  00-^ 
t  C^  CO  t^  !>■  ^  O 

tCSCO-^  o  oos 


I  Oi  CO  O  :c  C^  C5 

1 1-  05  o  i-*^  o;  cs 

I  CO  O  C^  (M  '^  „ 
1  CO  CO  ^O  i-H 


kCosc^coior^oo^^O'-ic^'^ 
i^^Tft^cooooooyroOf-HO 

t—  Tj^iO-^OSOOCCOOC^^C.— iCOW 

t-^OOt^tOOCOCOCO'^OOTf''"(NC^ 
Tt-t^OOOl^^OO^COtCiCiOfM 
O--i^00'-<C^C0iC0SC^»Ct^»-H 


t^OO'-fOOsOCOCOC^OO'— 't^O 
-~-i.-i(NOCOO'OCN-^COOOClC^I 
^^DCDMOOCMt^COOiOt^CO 

CO  00  t-T  r^  i-T  ic  oT -^  •^*  c^  r-T  o  o 

cot--:c^'CCiC^'^Trcococi':ccs 

tDt-(T-iO5C^.-i!r:cO-^C<I'^00C*^ 


Noor-oot^i'-'-'oo 

*o  OO  "^  00  O  (N  »o  !£;■ 


rp  ^  C^  cC  < 


uz  o 

wC:^^wwwwwwwC:^o  ^ 

lO  OS 

co-^o»jrir^cDi^t^icoscsTf«cD 
coi-tc^r^cocco<— i.->.-.t^oo 

Tt<c0OOi-'>-HOOcC00r-Hii;c0 

COiOOodc^t-^'OOod':c"'^or'^ 
coi~-CT>TroooOi--c-ji— "oocDtcr- 

OS'^^'-'CO-^'-HCOOO'— '-^NOS 
CO  CO  ;C"  l^  00  "3^  ^*  O  C^  O  O  r-T  00 


(Dt^COOO'-HiOOOCO'^COCSi— I 
MOsOCiC^COC^Oil-^.-tCOOr-i 
OOOcoiO;Cl>-C<I--HCOiiOiocSIO 

o  tr^  c^  t 'T  i>r  co" -^  oT  c^  CN  i>r  u'f  c^ 

l>-0>»0  t^  C^J'^iOf—  t^  CO  •-tcoco 

MC^'Tj<cooiTroc^c^oot--?o«2 

co"  of  •-<"  i:r  o  t^  CO  CO  tc*  r-T  cT  00 -^ 
<Mcacocoot^^coc^oo:oc^ 


O<N'-HT;fCqc000'-*(MiO<N:COS 

OOOO'^OD^^t'-COCOOlOOt^OOO 

^i^csc4o6=ce4osc^co<Nci^ 

COCS|COCOCO"*TfCO'^-«4*'^C^CO 


i— iCOCOCOCSTt^CCOCOi'-HC'^CO 

(Mt^cooscicroit-^r- ir^rfcO 
OsOsOSOCOCCtMTfu^Tt'O'— I 


COCDOit^'^OSOOCSi-iCOi 
- "Tit^^CCOCCCOiOC-, 

■  r^OcooooO"^i>-oot 


r-WfNtot^i-Hccocccoiooo 


■^  OOO  C^OO' 


:  CO  CO  -^  oo  i^  cs 


t^OOsOOOOi— it^Ol 


CO  00  O  (M  O 


OOI^OOO*C'^^CO'^CO^CO 


I  t^  -«*<  .-H  tC  Tj<  1^ 


r  »0  T^  ^00  OS  I 

I  N  CO  OS  r^ 

I  CO  OS  OS  c^ 


;s?5 


I  uo  »0  CD  »0  C^  " 


eoosiccoosioeooc^'— 'co»oco 

t-CD'Tj'OOiCTfi-HOCOCO^OO 
t-OS-^OOSCOCCOCOOrft^OOtO 

"^  CD  CO  CO  OT  C^r  O  CO  CO  tt"  00  CO  <n" 

.. -'accoocoiMO 


■^  iC  CD  CO  C^  >■ 

t-»  t^  O  00  *^  **-  ^-  *--*•-"-  t-J  c^  1— 

C^  C^  CO  CO  C^" '^'' TjT  CO*  •^'"  CO"  "^'"  CO 


'<*<OOOi-<OCOs-<*OCOOS-***OCD 

t^OSC^CDCDrfHOS00'-'^l>-"^CD 

r^iocq  mcdcoi-hoiooosOs"^cd 

c^  TjT  ^  00  »o  t-":*  O  ■^*  t--*" '--^  00 -<**"  "^ 
.-iC^ioiccooC'i^cO'^i:^(>)i:^t-t 

COOO<Nt--00-^'-''^COO^iCOS 


00^ 


icooo'*'—os(ricoTj< 


coiON-^-^co-^-^cococococo 


coos 

CC^l>-t-tr-<CS00O(N<MOt^'^ 
.-HiCf— iiCi-'»-HCOTfCOCOCDCDCD 
O"**C00*Ct^0000»f3C<l.-ii-«t>. 

•^  to  lo"  o  »c  o  o '-^  ci' ic  00  ocT  ^jJ" 

CDCSt^^OCDcCCOOOO-rPOSOOC^ 
CDOOOOCCI^t^i-HCOt-COCOOiOO 

rp"  l>r  ^  CC  C^  f^  CO  cd' t-T  cT  O  CD  "^ 
^f  W  CO  C^  1-1  N  f-i  M  CO  Cfl 


rr  Ol  OS  CO  cc  »o  1 


OOS 

rr  OS 

.-HO 

OI- 

;d  c^ 


■-^r-HOOt-HCSOOiOOSOSC^I 


t  ;o  oo  o:  t^  t-  00 


'OCCOC^COiCCO-^r-i 

ros"i>^i  ------- 

'  OS  r-l  C 


1-H  o  o^  I--  o  cc  CO  * 


iC  00  ^-  (N  I^ 


:OSCOCCCOOSNO-— tiMCD 

rr-tcos^osoocs-— "C^co 


C^'*J<^X^CSOO^'CC^C^OOC<)CS 
OOCt^OCCO^(NC^CDTj<CS»iOO 

'  .-I  r-C  r-3  ic  .-H  ic  i-h'  CO  CO  CO  c4"-«i< 


CO  CO  (N  CO  CO  1 


)  ^  ^  tJH  Tt<  ^  CO  CO 


iOCOOSOOOCOOCCOS.-HCO!Mt^ 

lOtocccoict^r^t^cDi^coooo 

TpCOOSCSCDr-iOOsfMCO'^OOO 


CDeOI>-i-*t^OOOS»-ti-tt^'«*<0 

coos.-ioooocqt^i-Oi-HiOOicr- 
or-"<5*"^'*rcocoooscmNooco 

00  oT  o"  oi"  oT  irT  ic  oT  cd"  CO -<5^  oc' co" 
»c  OS  .-H  TT  I"-  OS »-':  '^  '^  ic  CO  00 1^ 

CDCDr-tiMoOOCOCOOOt-^OSi-HiO 

i-T  oo"  o  cf  CO  00 1-^ '-^  oT  c4" -^  co"  t-^ 

e^.-lCOC<».-»  r-l  r-l  rH  .-.  rH 


^  O  ^  t-^  «— t  CS 

»c  c^co-^  c^  o 


I  CO  »-<  OS  *c  r-  CD 

il>  CS  I^  CC  lO  o 
I  CO  C^  t^  -rt^  '^  „ 

I  COCO  ■^'t-^cf 


cD0sO00'^0SI>-0S»-i»-Ht*^O 
CO-^'-'C^'— <OI>-'-'^»-<tCO^t^ 

OCSC^— 'O»-'CDOO;C^<N00e0 

00  CD  trT  O -"^  00  00  Os"  CO  CO  TjT  00  CO 
iOC^C^I^i-'CO00-^'<f*OCO00t^ 

CDCCOC'«J*"^CDC^COOOI:^OSf-<»0 

f-n' »0  CD  t-T to" ^ t-^ »-H  oT (N  "i^ CO  t^ 


COCOC^'*OS00O'O»Ci-«OCDC^ 
OOOOSCD^-'OSOC'^J^COOSOOIO 
O^CDCOO'-HOOCOOOCDOOMCO 


I  ^  ^  t^  C<1  1-"  c 


:  c^ '«}« tc  CO  t-t 


OOCicDcDOOS'^C^CSCDcDr-tiO 


O)  00  t^  OS  OS  t 


CO  rr  CD  '-■>  ^  CO 


r^OS'<J*COCD<N"^OiCOC000'i**CD 
00O000st^C0CD0S00O»-<O»O 


OS.-H'^Tt^CO-.   __   _- -_ 

00^00C0O'-Di^0SiMOO00*O 

Ci" O  CD  CD" CD  CO  O  CC" OT  M  t-T ^" GO 
OOtOoOi^t^"— 'COt--dOOCOO 
C^CD»OOsiOoOOCOC^--:;'-<OOS 


i-(T!t«.-iOOOS'<f'=J'» 


.  tN  O  CD  O 


i-«cocoin)Csir-:D;Dcoococo'^ 


CM  t^  t- OS  00 - 


■  00  O  OS  OS  o 


COO'^r-.CMCM.-'C^OSCOtNcDTt* 

CDOSCOCD»OOSCC'—  COOSr—OCO 
lO  CO  t-  Tf  OS  ■^  »C'  CD'  t^  00  00  00  O 

otT --*"  00  CO  ■^'"  oo" --^  oc  cd"  or  od"  CD  ciT 

OSO.-«ti.':cOCDCOtNOOCDCOOCO 
OSOOOOOcDOt^OcDOC^-*^ 


'-H-(i«(M'<J<iOcO-«4<"«J«-^'^'^- 


:  o  CO  o  oc  O  Tf  Oi 


OOSO»OCSC^COI-CO'-<CDC^OS 


)  lO  CO  CO  iC  '"Tf  CO  '^  t 


CO  CO 
OOS 

1-H  CO 

MO 

oo  »o 

COOOCOi-HCMOCOOSCO 

Co"  Os"  of  ■^'"  i-T  C^  ^  O  ■^'"  CO  CD 


Oi  OS 

ot^ 


iC  C^  -^  O  O  OS 


€^ 


-■C^O'^C^C^OOC^OOTftJ^-**' 

^OsOsOSCSt^OOOOsC^-^COCO 


^        ^  ^  ^  CM 


'«J<0'rt<COCMCOCO'-«OS»CCO- 


Tt<CDOSt^iO*0.-HiCt^OSl>-iOiO 

;Dt^CDCDiO'^iCtCO'OiC*0»0 


OCOl-^Or-iCOOi-HCO^t^OSO 
OOi-«OOS"<J'u:)00'<*'-<*<(Nt^^t- 

co<-»»ocD-^oicoocrs.-ic^«co 

CM  CO  C4"  C4"  CM  CM  CM  cC  CM  CO  CO*"  CO*  Co" 


»OcD^'-'»-':ot^osu:;ot^i:~-CM 

O  OS  CD  O  CD  I—  00  O  lO  1--  ^-  .-I  r^ 
I^OcDOcO-^OS'-ii-tCMcDOOO 
co"  ■*3'"  CO  ■^*  Tt^*  ■^*  ^  io"  lo"  tc"  »o  lo"  cT 


OOOOSCDOCt^CMOSOOiOOOOS'— I 
C^,_H4C.-HCOCMCDCDO'-'CMCO-^ 

COCMOt^'-'COt^Ot^cDt^OSt^ 

CDl~-CD;DCO»Ou0cD^CiOtOiO'O 

OSOCDOO^'"^^'— 'CDiOCMCMCM 

"^ososOcoosicocD-^r-t-os 
oseoTfOsi^iOoooosososoo 

i-TcM  T-T  -h'  ^*  rH -T  CM*  ^*^*.-rCM  CM* 

-<j<i-iOswO-»fOst^Tt<Tj<cOOS-^ 
OO'-'w-^COOS'— osrrcD-^oo-<i< 

OCOrrOOOOOsCMCMrfTPTfTT'CD 
CO  CO*  CM  CM  CM*  CM*  CO*  CO*  CO*  CO*  CO*  CO*  CO* 


OOcDOiCOwCMOSiOOOOOCMTt^CO 
CS'-'CM.-i:D00t^t^COiOt^CDCD 

COOOCMOOtJ-'oO'^OOCDCDCD-^J^CM 
OCDt^CDCD-^^iOiCOUO^OiO 


'^t^Osr-CMCOOOCOOOOCM-*** 
00OsCM"*'-it^CM.-"COOS00COTf< 
OOOtOCDOO^^iOOOSO'-Hi-i.-t 

CM  CM  CM  CM  CO  CM  CM  CM  CM  CO  CO  CO  CO 


OSOOOtOCMCDOSCOCMr-i,-ir^O 
COiOCSOOCD-^OSGOOCOCMOOr- 
OCM-^OO^DCMt-'^I^CM-VCOr^OS 

■^'"  "^  CO*  CO  "^  ■<*•* -^  •^~  O  >C*  lO  W3  O" 


CDI-^00OSO"CMC0'^'J^CDW00 
^^^,-iCMCMCMCMCMCMCMCMCM 

OOsosOscsOsosOSOiOsOsosos 


CDt^OOOSO'-'CMCO'^iOCDI^OO 
^^^^CMCMCMCMCMCMCMCMCM 

OsosOSOsOsOsOsosOsosOsosos 


CDI>-OOOsO*-iCMCO'^iCcDt^OO 
^^^^CMCMCMCMCMCMCMCMCM 

OsOSOSOSOsOsosOsOSOSOSOSOS 


434 


STATISTICS  OF  INCOME 


OSS, 


(a   (a 


00     ^ 


S~    ?1, 


« 


^  ?:  a> 
l|  I 

s:  e  o 
o  ■*-" 
^  ^--^ 

o   o    ^ 


ec 


<U  CO 

V-      -;,  CO 

:S  ^  CO 

ca  1:;  u 

s-   O  H 

e  ji  « 

o  <=  ^ 

H    *"  S 

S  s  e 
< 


M   0)  CD 

.£;  .2  o  S 

§  2  5  2 

^2  <s 


Soa 


n.   (D  fci   O  tlD+j  o 


CD"** 

CM  00 

^^-^^^^^^^^,-,^^,-^,^^^^  o 

?QO"^<M000s»O'<^"*OOanM 

CO  O  CO  to" O  oT i;0" CO  cd" (N  00  t^ -^ 
00-^Tt^CO-^OOOSTjHiOC^CSOi-H 

00  :ir  t^  i-T  cT  o  cc"  "t' CO*  c4"  cc"  cT  i^ 

f^  1-H  M  i-H  ,-t  i-H  ,-1  ,-»  ,-t  rH 

COOr-ifOfMCOiO^OCOOr^OOOO 

05t^ococo'y::t-co'^ooi0os 

CO"  CO  O"  i-T  CS  (M*  O"  (N  CO'  r-T  — r  CO  ^" 
^cO^^OO'Tj^COOtNi^^^CnOOO 

CO 'o' t-T lo  "^ ^ CO  c4" •-h" ic' -^ CO  cT 

i-IC0C0'>*«i-<<:0O»-<OC0l>C000 

6©-  ..»..-*-** 

CM,-(,-l,-l,-(^^,-Hr-( 

Oico'Oocooor^asocO'— 'iMOi 
oocco'^-^i--'— 'OiTpt^cor- 

t^o6csicOC^i-MCOOTt*'T-H-rJHoioi 
COC-JCCCO'^^'^Ti<'rf-r»*Tj'COCO 

C00'-<C^OOOO»0^05COI>-Cli— < 
CSOC^OiOO'S-'J^t^OO— 'OOtPO 

OiOii-HCOOcDCRCOOOOOO-— lUO 

TjT  cc -^  "^  CD  t-T  CO  o"!^  ;c  r^  t-^  i-^ 


T^iOCDCDCOCOCDCO''*COO"*00 
0iO0005t--i-^l^'^t^05r-'OCD 
iOt^<MC-lO01»f:cCOOOC0(N 

l>^ '^  00  T-T  t -^  cT  co"  i-T  ::^' oT  O -!j^  co" 


C-l  (N  00  CO  -^^^  CO  r 


>  w  O  It-  (M 


^OiOOf-Ht-C^'O.— <o 


00  t^  ''J*  00  t-  CO  t-  CO  o  cri  00  oi  o 


O  CD  CD  Tt<  .— I  1^- 

■^  lO  CD  -^  00  Ol 
00  t-  (M  »0 -<**  05 


00  cr-  CO  oo  i^  05 

I— '<»<  00  i-<  Tt^  t- 


c3i  CM  t-l  »0  C4 


Tf*i0OO05CM0iC0'^cDO'^00 

05cccoco(Ncoi---rt'i>'Cr-'--oco 

iO00tOO»''^I^'OC0OOOC0CM 

r-^  CM 'cj^'' .-T  o  "^"  i^ '-h' CD  cT  o  TjT  CO 


CDrj^iOi-HCO-^O-— 'I 


-  r-(  1--  Oi  CO  O  t^  CM 


ooo-^r-tcM-^r^coooioociio 
•ae-^-^iOcoc^i'^^'^'^'^Ttirji 


1  CO  i-H  i-l  Tj*  C^  Ol  c 


■  CM  ^  CO  ^  Ol  C^ 


CD  ^  "O  CD 


;  t^  CD  ^  Oi  cOj 


COiQCOCOr-OOOOCiOO^i-HCD 

ococitocM.— icoi--ococor^o 

iOI--G0^^00CM-^CMI^aiO5*O 

t-T  ^  Tj*"  T}^  CM  iV  "J^*"  CM  cm"  t^  CM  cT  cm' 

COCO'-t'OOl—  r-ICO^OOOCTlt-H 
-^j^OOCOCOTj^CM'^rriCOTfCOCO-^ 


ooc?jico5»OTt<»oocoi>-oir~-05 

Ot--00'-H'DCOI^-030iO*0  1--.t— 
C0'<fO00CDCMCDCMC^O"^t^*O 

CM  cd"  ■^■~  CO*  Tf"  r-T  Tj^*"  co'  o"  r-'  cm"  o  t^" 

1— (t--Or-icO-—»-<COCMC^GO'-H'« 
lr^r-Hi:^OcO'-"COaiC:t^'0'<»'CM 

cm'  CO  r-T  CO*  -^*  CO*  00  O  00*  CO*  oc"  lO*  Tt*" 
t--  CM  t^  CM  1~-  CO  CM  era  -^  CO  00  t^  t^ 

I>-0000000-^CO'<:Jit--'>*'CMU^CM 

r-rio"uo"»o""rji"co"»o'io"rj**io"u:riri"fC 


■r-(r^»0'rt*-<*<CMCO'-iTj*r-0:aicD 
OCOCCOiiOiOCMOOO'J^CM'*'"** 

c^rHr^cor^QdcDciff:3o6to-^'*t< 

COt^CDCO^-^iOO'CiCiOiOiO 


OOi— <-«:t*CMCirNCDCMi-HCMr^CD 
iOtt<OC:i'^CT)CMOO»-(CO>OOCD 
COOO»000'-Hr-ta>'Tp-^CDt-^OiCM 

00  oT  00  00  00 1>^  00  oT  oJ"  oT  cT  cT  o 


coaiCMcoot-^r^^'-i'<**aiCMi-* 

t^ClCMOO^CCOCOCDOTftCOOOiO 
CMt-COCM^OOOOCCr-i-^COi— 100 

CO  CO  cm"  CO -rj**  Tt*"  lO  lO  r>^  ccT  f-"  00  00 


CDt^OOCiO^CMCO'^>CCOt--00 
.-.i-HrH^CMCMCMC^CMCMCMCMCM 


CDiO 

'^  o 
c:i  <N 

^— ^r-S^-N^-N-— S^~>y--V.— S-— N^-,-— -CM  -^ 

OOCMO'^COCMt^CMOOOCMiCOO 

CM^COOccO.-ii-<i— 'CO'-':-^00 
lOO^CMCOOCMOOi-iOCMCOCn 

CM  ^  c-f  !o"  o  »o  CO*"  r--'"  CO  CD --I*  oT  cd' 

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l^'-S^-^OluOrfcOOCniOO-^CMTti 

CO  "-T 00  co"  cT  o  co" o  CO  CO  ■^* -^ oT 

l-<CCr-l.-lT}^00l^-i>■CDCO00C0*O 
€/?■  i-H  i-t  .-I 


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t--  >-<  o  00  CD  ^"3  I:—  CO  Tp  CO  I^  »-<  <-! 
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CO  od'oco  o  co'»-H  art--""»o  o  t--^cD" 


l>  00  00  CO  C<l  05  ». 


i  ■^  .-f  c;  -^  CM  Tt* 


t-tCM'<**^CM'OOOOOiaiCO'"^i-i 

TjT  CM  r-T  cT  t^  cT  CO*  00  Tj-"  c:?' '-H  lo  icT 

000000«C:L-r-4CO-—  CMTfir^COCM 
eS-i-Hi-irHl^-CMiOTfCOCDcDCMCO 


C0C0C0>-tTfr-<-0:OC0-<**0iCMTj< 
CMCOOOCO'^'OOOOl-00^"^ 

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COCMCOCOCO^'j-^-^rfCOCOCOCO 


rHr-(oaiQOi^cMoaicoi-Hcoo 

yDCOi-^OOCO'-'OOOC'^i— it^l---rf 
■"rOOOas  —  CMC^lOOCOOlCMOOOO 
CO"  CM  CO  cm" '■l^  CO* u-5" -^  >0 '^* tfT t|h"  TjT 


i000C0t^iC'0ic0t^l----^O000i 

TTOoir^oooo-^co^o-rrcococo 

OSiOC<ICCI>-Or^'-<CMcOCO-^CM 

CM  00  ^'"  ^d"  o  cT  o  cT  oT  CO*"  CO*  i-T  o 

CDcOr^COCM'«ft--CMcO"OCCt^--H 
CO  CI  <-"  it:.  CD'  OO  O  I-^  OO  O  I-"  CJi  CO 

iC  o  co"  oT  cm" -"-T  o  o  oT  CD*  00* --^  »o 

€^CD'rf*OO;D"^C0iCCi000000 


I  CM  CD  lO  OO  CD  b- 
I  O  >-t  "O -*  CD  CM 
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I  CM  CM^o'l^T-TcO 
'  Ci  CO  =0  CO  --1  oo 
>  CO  CO  O  Tp  00  ^ 

I  CD  oo  ^o  cXf-T 

I  ■<**  --H  CM  l>- -^  _ 


)i>.cocii^^--^oooc:i 

_)COCM'-^CO''':-:fCOCOCO 

C:01CM00CDOr-(CMC0C0-^CM 


■^or-c^cocM'-^c 


CM  '-t  C^J  CO  CM  !>-  I^  O  O  tC;  CO  ^  O 

cDI^'^OOOCCOOCMCO^C'OCt^'-H 

co^oO'^;'-'Oooi"-ooO'-"C;co 
iV -4** '**  00  c>i"  cT  CO*"  o  dT  CO*  OC*  r-T  to" 

^?-»— (CMCOCO"— '-^Ci-'iOClOOOOOO 


■^CM-Hi-HIOCDOCDCOOCOOO 

Tt^C:CMaD00t-lC<^C0'-^OQC^-*O 
l^OOOCDCO-^^OOOOC-lCM-^Cl 


COCiOS'^t^'^^-'^OI^CMOOO 
»f3TPC^t^^OCMCM-^CnCM^~l-~ 

CMt^r-r-OCOCM005C5-^CD.  CD 

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l^OCO-— '0^"^CMCncOI--C^CO 
3CO*0'«a^CM-«5iiCTt*I-cD'COt>' 


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CDCD-— 'OO'»J*'^00CM00OT-HrH 

c^t--"^ooco»-*r-c^'^OTpO'-H 

mC^OOOOCM^DCMiOcO"^'— iCO»-H 

o  co"co*t-^rp"co"»-t*croo  r^"— '  •-'  cT 

L'D  »0  CO  t^  '.■:  CM  CO  00  CO  CD  00  i-"  CO 

Tj*CMCM.-'CMTror^c;oco»o;o 

o  oT  irT  CM  »o"  tc*  I-T  I --^  o  CO  t-^  cT  00 

GCt^'OcO-^-^C:  CM'-'CO-^CMOS 

T— iClO00CCr'3OTj*«-HCMC0a>Ci 

■"-T  CM  CO  CO  CO*  CM  CO  »C* -^""  CO*  CO*  lO*  CD 
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r»coososcD*OTpo»-iCM»— 'COO 
■^.-Htood'-H'^"taioocM'-^cD*od 

COI>-CDCDCO"^»0^iC'CDcDiOiO 

CMCMr-lI>.-«*<asT-t'^OlC0CMC0»O 
c0C0i0c0OOt-O:CMO00iC»0 
CO<-iOSCDt^C^»OCM'<J<i-iCMO>cO 

CD  tC »o  CD  cd" ic" CD" r^l-^ 00  00  t-"" 00 

COCOr- ICOCMCDCO-<**OOCOCOOO 
C^aiCMCMt^CM»01^I^-- "'CCMCM 

00050  —  OO-^OO^l^OiC-HO 

oT  oi"  oT  oT  o"  r-T  f-T  CM  CM  ca"  CO  ^ -^ 


CDt^OOClO'-«CMCOTpiCCOt--.00 
^^^^CMCMCMCMCMC^C^CMCM 

^  Oi  Oi  Oi  ^  <^  '^  <^  ^i  ^^  ^  <^  ^ 


STATISTICS  OF  INCOME 


435 


i0G0O0it--t^CD0iCCC^TfCC»O 
OlM'^OCOCiOcC'— iT-iOcOiO 
OOCOOOCsOsoO-^r-HCOi-HCiC^t- 

oT  .-T  CO -^  "jiT  oT  x"  i-H  cc' o"  »o  od  ^o 

CSOOi-''^I>-t^OOCOOOOCO(M 

c4"  c»  o  ^  "*' 00  oo  yiT  *-r  ^*  ,-r  (tT  otT 

»_,^,-,^(MCCCOCC'<**COCCCOC<l 


1— *i— ti— i0303Cjo»j^i^'— <r--Oii^ 

CD.-t'OiO»OtM(MC^CCOt^'^CO 
0:t^C00iOcC»0(Mt^|-^O*OQ0 


.-H  ^  O  CO  T 


>  X  ^-  CO  Tp  cr-  Oi 


I^iCCOOlOO'-it-OCOOOCCO 
C^MOOI-OO-^OOC^OOCMCOOl 

c4"  o  c^  oT  <rr  cT  i>r  o' CO  oT  t^  co' orT 

lOiOOwSt^l'-COCOfMOO'— 'Tt<.-« 

6^»-4,-i      -^i^;OTfTfcoic;cO'^ 


C^COC^c:C'-iOOCCCDiO.-H!--t--CO 

cDeoc^Ot^o6*o»o:cr}^^cO'-H 

CO(NCOCOCO'<J<-*tTtt>^Tt^-^COCO 


O'-'0iC^-^t^C<IC0t^'^»CC0Tt< 
O'O00"<:fCi:^(NI--.-'C0OCI5'<*^ 

CO  (N  i^  -o  'rt^  -^  t--  t^  o  r^  o  =c  "O 

CO*  <N  tN  CN  CC"  Th  Tin"  '^*"  ^  tjT  lo"  Co'  Co" 


COOCOCOC^-0--^OlO'tt<00■^ 

'>:J<t^(NOOO»OC5'X:cOC5^':C'C^ 

(N(Nc:jcO'^r'-coc^OTj<OTro 

CO  00  lo" to" ocT ^ t-^ ''S*' 00  «:* lo" t-^ o" 
ioo;'^cqcot--CiOOOi^csos 
oooiococo'<foy30t--i— <c^o 

TjT  CO  LO  lO"  co"  00 '-H  M  C^  iC*"  cc"  Tj^  t -^ 
^^'^COCOtN  ,-.^,-(,-(r-t,-<^ 


I  CO  00  (M  !^  Tj<  CO 

I  ;o  o  r^  CO  ■rj«  CO 

I  CO  tS  to  00  O  CO 


I   CO  .-H   r-H   <N   t--  -^ 

t  GO  CO  C5  I-*  to  !lO 
I  00  •-•  CO  CD  "^  i-H 

Tco  oTcl'co"' 


COC^LO.-HCOcDOOO'O'rrOO'^ 
Tt^O'-tCO^OOtOCCCOCniiOOlM 

c^OiOr'COt^r^c^o-^io*<*<Oi 


co-^Tf^co'OOiC^TfXoicr^o 

iCi-HCOCOiM^COOOiCSiOfMCfl 
OOCOCOt^OC;COCOI--rH!MO 
-<lJ' CO  C^r  iC  O  to"  cT  C<r  C^  lO"  CO -fjT  tC 


cat^ocsi-tcoiob*cooiTj*Tt<o 
iMcocoioj:-t--eocO'^a>tccsi:^ 

cocowcoo5!oaoc^cococooo»o 

lo"  r-T  ^  CO  CO --H  .-T  r-^  "^*"  :o*' i-H  co"  CO 
GOTfocor-^oo^'^oO'— 'Oico 

CO'<i<i-HTt*'<J«&OOOt^OOOOCSiMO 


:■  CO  00  o  00  T 


«  O  CO  ^  --H  O  t>.  lO 


or^cooTt*cooii-H.-icocO'-«»o 


CSt-OO'-Hy^C^OO-^CO'J^OTt^OO 

1— tOJOCOO^OOOCOCO'-'COJ^ 
C0«-t|>.O*0tCt-Oi0c0C0'^t^ 

co" CO* CO  cT f-T o  lo  CO* i-T o" i^r 5D" 00 
oor-i— '0(Nt--ciGO(Mocscoco 

OOOCO-^OGOO'OOCOiOrH!^ 

co"  CD  00  CO  co"  »o" CO  oT  CO*" -^  o  oT "^ 
Tj<,-.l^iOCOOCCt^WO-4'03rp 
t^CSlooOiMCOt^OS^COC^'^'O 


OOr-QO-^OSC'IC^'^'COiCO'^r-* 

t-c^-^cS'^coooo'OoO'Ocqi-H 
cocot^oic^'-HTp-^coi 


CO  r^  CD'  CO  CO  to  1 


5  lO  O  <0  lO  lO 


cOiOr-O-— tOt—tOCOOiOOO 

i-HcocO'^c^'-i^osoco'.  r-.— <c^ 
oi(Nt^Oioor^»ot^i>a>ooo5CM 

»o  b^ ii:r »o  »o -^ io  to  id' lo" lo  »o" cd" 


COCOCOOO»Ot-05000eo»Or-i(N 
t^COt^OO'-Hl--COCOOCOCDOO 
CM'*t<iCOCO^(N»OOOt^Cif-iCO 

cT  oT  00  CO  crT  oT  o  o  o  o"  o  ^  f-T 


CDt^OOOiO'-HC^cO'^iOCOt^GO 


lO  C5 
,^^-^       ,^,^,^^-^,^^-^  00  Oi 

wsl'Cl^^WwC-'SL'WwwiC  CO 

CO  I-- 

010S'^tOCCCOOiOt--OiTt<t^iO 

OtOCOiCl-^OC^CO'-'OOiOi-H-^t* 
OiCOTf<iC(M(Mr^r^C^CS|OsO'^ 

"^  r-^  Tt^""  t^  o"  Tp*"  o*"  oT  i-T  i->r  ^  ,_r  oT 
.-•cicst-GOcoGioor-asccot- 
i>-cococ^»ccocor-t-<t--."^cot^ 

i-T  r-T  rH  i-T  t-T  oT  CO  ■^'"  c^  CO  i>  i>r  to 

«=r  i-H 


■^OTt<aicoc^OiOioo-^cococsi 

CNO'<**(>lCO<Ml^-iOTt-.-HO'.,— -r-. 

CCiOCO"<J*t^Ot^tOoOtO-^OC^ 

00  to  co' o '^'"  00*"  t^  to' 00  r^  r-~  t^*  t^ 

<— lOCi'— <0C'OCOI--cD"^00i— '.— ( 
0'-»tOl---^COt-HiOOCO»OOOCO 


l-•C0c0CDCDQ0t^00t^00^-t-^O 


<  i-t  .-H  .-H  00  I-  CO  tT  C 


tocct---^r~ot--ooo5i-<coaii^ 
tooiciOTroc^itcoscoi—oo 

ooc^o6»dr^oocoi^cooc<i 

COWtMrMCO-^COCOCOC^COCOCO 


tOOOCTiOOOJOOC^C^KMO-^O 
O00C0»0»0<NOtOI-^iOOt^00 

tococ^c^toi>.totocoioi^cDr~* 


Ot^i-HOOCOCOOCOtCOCOC^ 

OOtO'rt^COiM'^fMCqiO-^OtOcO 
COTfCOt-taiCOI>-.-tCOtO,— iQJt-i 

C^  I-^  O  to  O  CO  CO*  i-H*  lO  co"  to  r-T  CO 
C^C^OOCOOO--HCOCSCOCOCO-^CO 
(MCft'-'I^C^CO'-tt^COCO'^CSO 


00  -^  CO  to  ^  i-t 

CO  CO  O  C^  OO^H 

CO  o  o  r^  05^- 


TJ^  CO  05  o  CD  r>- 

00  Oi  CO  CO  ■^  ^ 
r-t  Mco  o:  iM  " 


OOiI>--^-«*^OCNOCOtOOCOC^ 
0000^-tOOtOi-i(M.O'<J-0»OCO 
C0O<N'-HfMC0O«-iC0'O.-iCrS'-i 

(>r  co"  t-^  CO  cT  a  *  oT  ^*  »c*  CO  to*  .-T  co" 

CNTfOOCStocOC^iMCOCDCO-^CO 
C^t^OOCOCOCOr-ir-COCDTt*(NO 


C005»-Ht^iC>Ot0i0t0t0OC^Tt< 
iOt.OtOcCtOtO»ONi-tt>--<J<Tj<C" 


00 

— 1 

o 

>--t  O  <MCO 

■n 

-»<t^ 

■*0>0 

cs  ^ -^  c^i  -:}-  r^  CO 

QO  rt  ■*  O  1^  00  CS 

CO  t^  W  t^  CO  ^  O 

CO 

CS 

isiSi 

n 

CO 

;^ 

00  r- 

•O  CO 

r^ 

2 

li^ 

coc^ 

(N 

C<l0i-^cDC0C0000:OtO.-(00tO 

i-HtOCO.— i-^t-HCiOcO-Tj^Tt^OSCD 
t^O-^J^^OSCOCOOOOI^OCO-^ 

to"  ci"  CO  r-*  00  ccT  (N  to*  r-T  tC -^jT  00  04* 
toco-— i-^oor-Jcor-it^.-icDtoco 
coco.— 'cocoooC'itootoaiOco 

CO  co" CO -rr* r-^T ic* cd" o  00  ci CO* CD* t^ 

■^COCO^OCit^tNOCOtOCOtO 


€^r-<  i-<  (N  <; 


1-H  C^  (M  (M  Cq  C')  c^ 


tO<NCOCOCO'-'COC^r-«Oir-CO'^ 

Tj*ooojtr:c5i>TPOeocoooi 

OJait-^.-HTt<C^a:05CC?C^cD'^0 


00'-lC^t^tOOlOC0t0t--C0tOW 
Tt^COI>-l:--i— '.— it-tOO'*r-»COOO 
i-lTPCOr-<OOOi-l<MCOTt"*Tf'<*< 


cO'-H(NcocoGOoOtor^aicoo<N 
tOt-Hcocot^-^i-^or-^Oi-HTfco 

CO00<—  '^'OlOCDQOCSOlr-.MTt' 


cot^ooaso^c^co-rftocoir^oc. 

^^^^C^CS(NCaC<ICqC^04CS| 


(NOtOCQC^Oli-HCOOTfOOtOCO 
t^OtOtOCSi-H-rrcOCSCO  GO"i-l  00 
05-^OOC^COCDOOCOOO'-«a>0 

oT  i-^  CO  c-a"  o  *  cT  .-T  tC  CO  CO*  CM  oT  co" 


Oi  to  CO  CD  -<**  Ol  • 


:-*  0(M  tot^ 


05iOtO,-(»0.— iiO(NCMt^OC3t 

GO  00  O  — "  1-^  O  oT  i-T  CO  00 --h"  ccT  o" 
I— ii— iC^M»005tOto»0"^tOCOCD 


GOi-(Tt<OOGO(N"^tct^*-H-«*iGO 
(MtOcOCM^-HCOOit-O^r^iOt^t-* 

cscs-^iocoeocr-tcocc^cotO'^ 
o  1-H*  .-T  oT  to"  CO  cf  »-H  GO 'TtT  o  cT  i-h" 

COdO'-'C^O'^CSOl:--.— <CjtO 
tOiMtOt^I^i-HCOC^t^-^'M'rfO 

t^  CO*  oT  cT -^  oT  c4"  r-^  CO* -H^*  ■^*  o  CD* 

.-HGOO.-'--H(NCOr-Hr-«t^O^-CD 
.-<r-iC<»CSGOOtOCOcOtOt^Oit^ 


CiOOlCO'-Ht^Cit— t-^OCOOOO 
t0C0(:^t0Nt0Tj*O<-t<NMC0O 

t-^t^t^f-Ht^cdoooi-JocoTt^-^ 

COCOCOCOCO"<**"^COTr-^'^COCO 


•-icooOTft^r^tC'tj^cor-itot-.-i 

C0C0C0CSC:0:^rfC0O00(Mi-i 
COtOOOOlCCt^toCMcOOiCOt* 

iO"iO  to  -^  "^  CD"tO  to'co'cO'cD  td'tC' 


l^--— iOiOTt<t^l:^WOtOi-i-<d*>0 

^l-Ht"-cot-<^^'*^•^TI^cOl— ii>-GO 

t^Ot^(NQOGO(N'*COCOOOOOO 

r-T  c^  cT  00  cT  CO  r-^  c^  oT  t-^  t-T  o"  CO 
T}H»ooiC^Tf*c^cqooco-»j*'^coto 

CO-^COOi'-HCO'— it^OCOOCMO 
TtJ"  l>r  co"  O  GO"or  CO  to"  CD  CO  CO  O  t^ 

€^toot^-Tr»-ic^cqc<icocococi 


'<  I-H  f.  t}*  i 

•  Oi  O  "^  ' 

I  cTcM  CO  cTc 

lOi  .-t  COI^  < 
t  Oi  "^  CO  CO  c 

t  of  TjTco'o'c 

t^OC*  CO 


I  rj,  ,_,  !>.  ^  t--  '*' 


I  Oi  .-t  CO  1^  O  1^ 


t^CMCOOCM-^tOCMOtO.— iTj^iO 

.-HCOCOOiCOtOOr^TPCOi— 'b-GO 
r-(N00i— '■^cDOi-'J^COCOOOOOO 

l>r  I-H  CD*  »0*  O  l--^  to"  CM  as*  t^  tC  O  CO 

"^cOGOor-'r-ttCQCco-^'^ootO' 

CO'^dOI-'OOCDt-OCOOsCMOi 

Tp" -"i^  00  CM  r-^  o  ci  to*  CO*  CO  co" cT r-^ 

€^.-H.-HCM.-Hi-HCMCMCMeOCOCOCM 


CM-^CMOOCMC^scOOCOCOrHO 
Ot^OCOOtOrftiOOCOOtOO 

COCM'^CMtrrTj^cOCOCOOOOCDtO 

o  oi"  cT  i^-T  CM  ooTco  cT  CO  ooo" 

CO.-«rHOOOOtOCMCiGOi-Ht^OO 
COCMOtOCOCOOsCOGOTptOcDr^ 

CM  CO  CO  CO  CD*  OT  co"  I-^ '  O  CM  I--^  CT  CO 
CMOtOGOCMCMOCMCMI^COCOtO 
CMCOCMC^CMi-HCMCMCMC^CMCMCM 


r-ieococMcococooTt<t-cocot- 
coc^cot^^r^CMt-co^-totoos 

COtOCXOCOCD.— iCDi-H-^OStOF-t 
OT -^ CO  cm" to" O  t-T 00  id" CM  to" OO  CD 

-STjir- 

-I  CD  00 


CMCOCM»-HOOCOi-HCOOC 
t-HOCOCOtOCMCOtOCOt 

.-T  go"  t-^  CO*  to"  cd" --r  i~^  CO  o"  co"  I-H -^jT 

t^tOOO"^COt--0'^00"<*"00-«!fCM 
OiOO'^COCMOi— i^r-t^Tjif- 
«3^^.     .---.,..*.     - 

COCOCOCOCMCOCOCOCOCOCOCO 


i-HO^r^osco^cocoo-^ooto 

■<**l:^CMTt^I-^TptOaJGOGOI>OiO 

CMOiCMCOCMcOCjii-icOCJcDtd'^ 
COCOCOcDCDtOtOcDiOtOtOtOiO 


1-H-^'^O^OO'OOOCOCMOt-I^- 
OOOi'<*<COCO'*i-HOr^CDi— (CO 
OCOCMI^-^COrfOCiCOi-HO^ 

00  oT  od"  GO  00 1^  od"  cT  CO  oT  os"  oT  cT 


CMOCM-<j<00tOOC^lC5C0t0O'-H 
CO^CO^C-JCOOCOCOI-^-^t^iO 
C^G0C0l-Tt<t--i-t»O.-HCOi-'C0  1^ 

TjT  ^  CO  CM  co"  CO  "^  "TfT  »o*  td"  co"  co"  cd' 


COt'-COOlO^CMcO-^toCOt-^CO 
^^^^CMCMCMCMCMCMCMCMCM 


11 


436 


STATISTICS  OF  INCOME 


o  c? 


<»  V  « 


^  o 


m  o  OJ 

.i;.2  o  o 
O  03  d  ® 


4J  I  o  a  , 
O)  p  i  "u  P,"^  I 
Qj  Q^  t;  O  bC+j 


in  00 

o  ^ 
i-<t--c^co<r>cio05ioroL'0  0-^Tt< 

0^iO00OCCCS'-»-#O'— irp-TfCO 

cc  CO  CO  lo  CO -^  oT  CA  00 1^  cc  oT  lo 


OiOOfMOiOOi-HClt^I^OOC^CDO 

cO'^'O'— 'cooot--aiM.-icoioco 
corrr-O'^t^'Ot^cor^Ci'^c^ 

"-t"  O  00  CO  to  00  "O  00  CO  cT  O '^  oo 

cocoai^i— las'— 't^cqoO'-^'— '»o 
cc(McoO(MCT>ioascot^<:coio 

o  (>f  o  co"  CO  o  CO  o --T  o  co"  00*  :d" 


<N^a>O05(M'--fcCC0iMa:O0i 

r-HOoa5»ot-^-^j^.-iOoocO"^oo 

Tt^iOt^cOiOOOCOCOfOOOtCrfiC 
■^COCO'*iCOOCOCO»OiOC^C^ 


-^TMior^oost^'-iosooocoo 

Oi'Tt^TfCOOOClGC'^COCiOOOOO 

lOcO'^tOCTjio-^'^ioc^^aiOs 


H  CM  C-J  C^  C^  (M  CM 


N^OO^OOoOOOSCOrfOr-i 
CO.-iCOCqt-<Nt^tOr-<rt*<NCMCO 

COCOGOOOOir^OOO-^tOCSCO 

cor-Tcoco'cor^oO'-rccrcri-rar 

COOOTt*t^C^»OOOCOOOf-iiCCOC^ 


CO  ^O  rH  rH 


^s^ 


2  § 


'«u 


(N  -^  CM  .-H  -O  !-< 


to  00  CO  r--  o  00 
to  CO  CO  r-  ^  „ 

CO  Ol  O  CO  i-H  ^ 


CMOtOuOcoOOOOSCOTjiOSTH 

c000005tO'OCOto.-«rJ*(NCMcO 
C0rt*0-~«OCOOCOO'«J*»OCMCO 

CO  to  to"  CO  CO  t-^ --r  o~  T-T  o  cT  r-T  oT 
ocoCMCM:Diooor^'*0'-i:c-«^ 

COiOtOi— lOO-rpOOOOOO'— ttOCOCM 


cir-'-iTj<cO'— itoocMcot-CMt^ 

o  o  to  r-  CM  o  — *  '^  o  CO  r-<  a:  t-- 

COOCMOI>--^-^"^tOi-H010'J< 


OCM'-Ht-i-H-rPOi'OoO'-'COCMcO 
OOOCMCOCOO^^"^"*CO'-HTJ< 
tOCOOOQOtOi-lOOOOiOOOSCOCO 

CO  ^  00 '"cj*"  i-T  ccT  oT  00  00  T-T  CO  CO '^jT 

CO   CO  CM   1-H   1-H  T-H   i-H   r-H   i-H 


'  P.'^  aj  § 


lOOcooosooaiOC^oo^-CM 

r-ai'^O^CM-^'^CMCOO<:00 
Ot^COCOO'-HOOI-'OCMCnCMCO 

f^  itT  o"  cm"  CO  C5"  O  ■^'"  00  ^ -^ '^  to 
CMOoOt^ooir^tooooO'-i'-'ir-as 


s  CD  o  o  CO  ; 


l^iOCMC7iOOO-:t*OtC:OCM'^CO 
OCOi-(GOOOOCMCO'<*^OOa^r-( 


OOC5'-'^r-4000i'<*<t^OO^OCO 
OCCOOO'^CMtco005--l0  1-— I 

iOTjJcMco-^--5o:d:o^cotocM 

»oco;otort^cocococO'^'^-^o 


a"3 

3 

3 
t 

Total 
num- 
ber of 

•eturns 

oodOiocoto-<**oicjcot-co 

•"-•COtOI-OOaOCOCMOOOOOCOCO 
O'-^COI-^tOi— tTj<rJ<'rrcOCD00Oi 


C0'^Tt*b-r-<CMCM>0  00t^OO00 
'-Hl--OCOt^OOCM!X3CMOtOCMO 

cor-oocotor-oiooooioooi-- 
CO  CO  CO  CO  CO  CO  co~  CO  "*"  CO  CO '^  co" 


cDt^oooso^c^eO"*'0<:ot^oQ 

.-.^^^CMCMCMC^lCMCMCMCMCM 


OO 
,^  _  ^^  ,^  ,^  ^_^  ,^  ,^^  ^^  ,^  ,^  C<^  00 

CM  lO 
CO  C<l 

^— >^-^.— N.^-N.—v^-Nr-N.^-^.'^r-v^-^'*   to 

C00iO'-<<0cD'-H.-«r-c0CMC0?0 
iO4O.-*00CO<l0tOtOi-t.— icDCM— I 
00G0'*'-'<-'?OOi'-«.— iiOt^tOt^ 

CO  oi"  tc* -^jT  ^  ^"  oo"  Tjl"  cc*  !>•' i>r  i-T  to 

ooo-^cot^t0!00.-'cct^';cto 

i-tOOOOOOi-— <OCM«— tiOrH-^CO 
CM  CM  TjJ"  Tj<"  i-T  ^■"  CM*  CO  CO  CM  O  Ol"  o" 

*^  CM  CM  i-H   ^   ,-1   r-*   ,-1  S 


tDCMCOCit^CMCOtOOwoooOCO 
iOi-<r^;OtOCOOCMClOOCMiOCO 
CMCMCOcOCOOO'^Tf-OOOO'-'"* 

co"0'--*'cooo"cocococo''--rartcco 

■<*^I^t^COCO-^iO'-»'CMOt--toCM 

i-HCOOiTf.— iCOCftCCCO'-Ht—  to.— t 

O  O  CM  r-T  TjT  TjJ"  to  CO*"  t^""  ~r  r-T  o  CO 

1-HCOCDiOI^t^r^OOCMCMCMCM'O 


^COOOCCCM-^wOJ^CMCMOOt^ 

oocMO.-ia;io.-ir-<TPt^rroo 

t^I^Tj5CMCDi-3CM-Ho6t^COh^to 

CM.-HCMCMCOtO-^'^COCOCOCMCM 

CMOi-Tt^tOOtOOir-iCOiOCiO-— ' 

cocjoocicO'^coooo^t^cnto 

CMt^OOSt^CO^Or-'t^t^CMCM 

1-H       .-T      rn"  cm'  cm"  cm"  r-T  r-T  .-T  .-T  .-T 


ocootOi-*oiococot^Tt<t^r^ 

03t0i0O"^CM'-«-rt<C0OC0C0r^ 
Tj<iO»003000iCMOOOO^tcCM 


f-»00OiQ0Tf-*tOtOCMr-CMwCM 
OCMiO'«*^^-rt"'^iOCO— 'CMOOOO 
t^t^C^-^CMCMCOtOr^COi— 'OiOO 

CO*  00*00  to*  cm'  cm  cm*  cm*  CO  CO*  cm  cm 


,  :c  ^  ^  o  o  r^ 


I  «r'  CO  c^j  GO  '-^  CO 
1  OO  CM  o:  ^  r-  _ 

1  Tt<   CO   O  t^  t^ 

F  Ttn'tjrr'tO  CM 


000>'^i-lOOOOOCOt~-'^t^t^ 

cicocoO'-tcD'^-rt^cooeocor^ 

■^'-HOO^CSOOOCMOOOO.-HtOCM 

i-T  CM  to*  co"  to  CO  ci"  to*  c-f  t<  cm" --T  CM 

0'^COi001t--^tOCO-— 'C-IOOOO 
b-CMCOCO'^'»^COtOI--CO'-'dOO 

CM*  CM*  CO*  CM*  — r  cm"  cm'  CM"  CO"  CO*  CM*  CM 


^iOrt«COtOCM.— <"^-^0>CO-***0 

»O00Q0-<OO5CMTfC-l^^tOtJ*t-. 
OOCMC^^OlCOi-HOOOlOtOr-tCO 

CM  ci"  CM*  o  c5"  00  CO*  oT  CO  o  r-T  o  co" 

■^OOl^:OCir-cOt-i,-.OiCitOCM 

t^i-ioo.-tco"'**'— 'OCico-^r^co 

to  CD  CO  to*  ^  00  CO"  to"  cd"  O  t-^  CO  o 
eO"**<CO'^CO-HCMCMCMeOCMCMCO 


COOOOr-iCMcO'*'rt*aitOCOOiCM 
■^3000t--C5COCOOCOOCMC5'0 
OOtOOOtOaiTfO'^CMCMX'-''-' 

(N  to"     """'"""""'* 

.-I  Ol 
00  Oi 


^oi;o-^oc^co-*?oc50t^'~H 


'Tj*  O  to  CJ  r-(  CI 


Tt^T-tcococMi^'— <coocor-t^co 

^lOrH— .OOOCMr-HOOOOCOtO 
T-HtOcDCOCOCOtOiOCDAOCDCOCO 


crsTj^CMTt*oocDas»-<csoooocMi^ 

OiOSt-CSCOO-^OOOOtOCMb-CM 

CMCMio't^coodr^od— <CMrHC<ico 

t— G0r-t--CDTj*t0t0C0CDCDOCD 


C:tOOtOC0t^C0t^CD00tO00O 
CMCOOO.— I-— '"^COtOOlCD.— ftOCO 
CO00C0tOrH-«J*asQ0000000  Ci"0 

CO*  CO*  CO*  CO*  CO  cm"  cm*  cm"  CM*  CM  cm"  Ci"  CO 


1-l-^'^OCOCMCMOOOlCO'^COCO 

cDoocD'— ii'Osotor-ooa>'-«co 
lOcOTt^toooo.-'oocotoior-oo 


cDt^OOOiO<-<C*lCO-<**iOCOr--OQ 
^^^^CMCMCMCMCMCMCMCMCM 


STATISTICS  OF  INCOME 


437 


00U3Ob-C3STt*i0C^I^OO00i0 

c^f  o  tc  Tf -^  TjT  o' CO  ad  c4"  ;o  ci"  ^ 

OC000C0G0(NO(Nr0'«T'O'«*<O 
C^*C«'--r  CS  V  TjT  CC  CC  CO  CO  oo"  CO  TjT 


NCO'^OOCOCO'^iOt-i-ti-HTj<CO 
t^'-fC^Tj'OCCCOC^CDi-tOOt^'-H 

oT -^  T-H  ^  cs --H  CO  o  o  c^r  o*  oT  ocT 
ioooeo:cr^rO'-<t-ocoioioo 

t^  40  ^' go"  Cj-"  00  CO  Cf  CO  CO  c4"  t-h"  O 


COCOCOiO|--.h-iCiCCOOitOiOa5 

i-(0<-'M:oa:ooooooocoasco 

CDCSCOO'-<I>^'^OQdiOOQOt>^ 


.-HC^Tt<co»ooosoic^oocoeoi-f 
c^iocot^iot^cO'-<cst^'«riooo 


■^Ot--— icCCO'-'OiOOOOiC^sO 

lo  ■^  QcT  00  c^  CO  o  lo  r^  ^"^  lo  o"  CO 
r^cocoOcoc^ioc^Tr"--— <GOco 

fi^Tf^-^-^C^-H^C^li-HCSCO-^t^- 


iNQOCOICt-I 
O  CO  lOO  00 

I  o^CMco  c4"^ 

'  CC  CO  CO  00  -^ 


COiOt^CO'-HCO'— it--00'— '-^lOC^ 

'^^cCOSt^Oi'— tO»OcOOiC^cO 

T-<oocO'-'cot^O'— '■-ioor-a>'-H 
lo  ci"  ccT  lo  o  "Tt*"  o  "O  r^  Tf'~  »r5  CO  CO 

t-^OSO'J^OClOOC^'^— <— 'OOCO 


N'^r^oocoTt^'^Moo— ^ooco 
T-iCM(Niooo-**ocnioeoooco 
cooc<»iMOOTt*or^iOi-"t^-^ 

00  lO  00  CO" M  (N  CO  X  ^ ---" '-h"  OO" CO 
l--030COCOCO<M»OU3-*OOOCO 

i:^oocN»cooc':>i>-iOcocooo^C» 
co' CO  c4"  CO  cs"  i-T  1-H  c<"  ^  cs"  c^ '^  cd" 


coi^t--t^cccoiooo»ococ^ 

COtJ-O-^cO-hOOOC^COO 

oocDocoor^ooiOiMrocs 


oioiotNOiocooc^cor-^ai 

OCOCOTfOOCOCNt^^'   ■ ■" 

T}rr-co-H*ofo~»o  t  " 


00  o" 
00  cT 


-HCOC^-^C^C^C^-^lMfNOOt 


t-t^C^iOCOCOiO^t^i-irfCOO 
OOOiOOt-^COOOii-Hi-twcOOi"^ 

cor^cdoio6(>itoai-^'^*co*OTjJ 
cocO'«*csc<»c*iMC^cococoeoco 


00Oc0t000'^0it^t^'-i-O'<*<C0 
'-tOiOOOCOt^(NCOC^iOiM'-«»rt 

eocoNC^cocscocococococoeo 


Ci'-'OOOCO'^OOCOOiOlCi-^CO 
CO»OTt<tOCT)'«r'CO>OrfC^COt^OI 
OaOTTOSi-tC^C^^OOOSOOO 


CDr'-00CT>O^<MC0'^iOC0h-00 


coco 

t-00 


'-iCftcocDiot^osoooor^csc^ 

WCO'^O^tO'rJ'OOTtfr^cDCMOJ 
CJW*'C<ICOuOOOt^'<*'CO^COO 

eo" "^'" Tj*' rC CO  lo  Tf*  lo  c^ o  c4" oT -*" 
oooo-^h-r^o^ciooiooo 

COCO^OSi— "OO'^iOCOt^OO'-' 

t-TrH^    co-^^co c^'-^^ood'^r'-r 


»-HcO'-<oo^ocoi:-c^t^aioot^ 

O5iOO'-H(MO3rj<c0C000<MO00 

^-005'— <aOTt*-Hcococor^-HO 
■^  CO  00  c?r  oo"  wf  co' (>f  CO  x"  cT  lo --r 

~      ■■ ":  fM  w  CO  GC  00  ''f  CO  t^  Tf 


HlOC^»0!NC^l--C^'rJ<(N 


*ro  ^  ' 

O  CO  OS^oTlO  CO '^^  00 -rfi^Tt^  w  00  O 
— f  ^H  -^  00 -^  <N  »jO  ^- 00  "^  X 


O00OC^0:(N>OOa5C0C0C^>O 

OSCOOOiOCO'— I'OO'— "Ol^lOiOCS 

oOM-'^r^i-Mc^iocooco'cic^io 
wc*<cs(NcOTfcocoTrcocococo 

"^N.00C0(»O»O-H-HO000iCD 

Oooh-h--— icooor^r-TT^cooico 

CONCSdCOTfCOCOTt^'^J^Tj^CO'* 


OSC^'^'^OSCOlOOOONCOCOO 
C0^t^O»0t^05I---'^C0i0i0C0 
OSCO^^tNOlOOOiOOOcOcOCOOO 

lo  oT  CO  ^-^  rC  »c  00  Tp' crT  GO -^j^' o  t^ 

ooascor^OMcoocQcoco-^co 

NOSCDOCOCO— t-rOl'-'OC^— t 
W  t^  »0  CO --t  ^  ^         ,_,  ^  ^  ^ 


t  r*  t--  o>  «D  CO  >-• 

I  0>  "^  QO  00  O  ^H 
I  CO  CO  O-^  CO  o 

I  CO  t^oTic  (>f  tC 

t  C^  CO  CO  t^o  ^ 
t  't}'  lO  O  O  CO  _ 


O>i0h-»OCOO'*000<NCOCOO 

cv^.-HtO'— *t^r-oot— TTCQioioco 
Oiosoo-— •■^c^o^ooo^cocooo 

lo  lO  od  od  c^  CO -^  TjT  oT  00  ■^*"  o  t^ 
ooi-^a>cococ^<>»oc^cocp'^<r» 

(NiOOOiCOO'-^-^Oi^OC^'-H 


•^COCOOOCO— <C^c 

c<irr-cj«»oior^cococ-  -. 

I^O^'^OOOi'-t^OOCOCOi 


;  Oi  c^  --^ --H  <o 


.— <Osco^'-^(Ncocoo^Hcor-oo 
o— '(Noco^aor^coccc^iTtfOi 

QOCOC^^Ot^t-CO»OC^C^'-HCO 

TjT (:o  w  "d  i>r  (N" o  csT 00  o  oi" '-T  r-T 

'-H  rH  Tj^  W  .-(  .-t  T-H  ^  ^  rH  W 


t^cooso»ocoot 


oo-^t^oo^coo:-* 
—  C3  r^  o 

c^  ■^' x"  of  ^  as"  co' --^  ^ 

OG0CT!00'00I^Tt*»OiO 
O-^iOI^OCO^C^I^ 

»o  r-T  C4 -^ -tjJ" -h' CO  oT  of 
ooioo— ^-^-^-^coco- 


00  ir-' 
Tj<  CO : 

co'o'i 

coo  c 

CO  00  c 


00  t^ 

COCOOlOSCOt^OSO'-i'^OOiOO 

lOooocoio^-Hco-HOcooaoo 

COQiN'^-^'^OOCOOlcOOl'^ 

oc*"  CO  00  o"  rC  o  TjJ" -^*' lO  (:c  O —«' lO 
OM^CiOlOr^Tf*fcOC^iOOCO 

toiocoooJOicor^cocoiooco 
Tf"  t>r  ^  co' to  oT  of  CO  of  ud  r>r  CO  ud 

^— «Tf  00  0000-^  040*0  cooooo 


ooiooO'-ioo»oo^r*"*oc3 

r-tcoW-^cOOO"— <0)OiOI^-^0 

1-H  irf  od  oi  00  r^  '^*  CO*  ci  CO*  o  ^  CO 
t^t>-t>-t^co^cocoocococoo 

ooor--h-oi-HaiO-^ooO'^t- 

TfCTiOXMoOOSOOiOO'O-HOCO 

t^oooit^coocoi>-r^r^i^t^t* 


Olt^iOCO"^-— (■^•— <ooocot— M 
ior--r-oai0^r-c^r^oioocsicq 

Ot-iOIOOiOO— <i-HW^01C0 


CO  t-  00  05  Q  r-*  O^  : 


COCQ»OcOO5rJ*00O5CO00'^O>'^ 

0'-HC<i-«*<ocooo^oscor^ooi 

ird-^  cd"odo 'J^'"  ■^  CO  o  cd"  rr  lid  r-T 

b-OC030C0OC0C0C0O-^O00 
OOcOOOCOOiCOiOC^OTfCOOOTf 

lO  o  t-T  iC -^  iid  c<f  ic  CO  (N  ^  od  of 

00CC00OC0C000O"*-^OO00 
€«O»0«4OiOt^Tj<CO:O4Ot-00l>. 


osr^oi'^cOTt^ocoO'^cokooo 
^Tfiot-^!:ooOTroct^co-<*'000 

^o6t-^idot^^'i^air^c5»di^ 

■^cococoTr-<f-^cococO'>*'coco 

t^O'^t^-^cOOOJOSt^t*CO>0 

04Cr.Oi00100r^rf'>*<tOCOCOO 
OOOCOCOOOGOOiCOcOOOOcO 

■^ CO  cd CO -^ »0  "<:!<■ -^ »0  W^^^ CD  t^ 


'*1*OlOOOO^OCDCOCO-***OOt^ 

'-HOOCOOOO^OCftCO-HC^wcOO 
lOcO'^Tf.-HOOOOiOSt^'^iOCO 

cT  o  o  oT -^ -^  o  Tj?"  00  od  o  cd" --T 

•—OOI^COOCOiOiOOOOCOCOI^ 
OOO^COCOCOOS'-'O^COC^OOCO^ 

■^t-^CR  udcd~  id  t^^cToT  of  CO  ^ 

«e--^iO;OCOO)OIC0COCOTr'*Tj< 


,-  Tt-  00  CO  00  O 
I  O  lO  CO  •— I  CO  05 
lOOl  O00O»  o^ 


I  cc  ■-«  00  Id  r^  o 

I  1— <  O  ■^  Ol  CO  CO 
I  N  Oi  t^  -^  f-H  O^ 

I  idedio  odcd"* 


Tt<iO:oor-coocococo-^ooi>. 

i-i»00»OCOOto-H01— (-^O 

iooo)-:r  coiO'^OiOir-rpioco 

oT  TjT  ^  ^  id  tC  o" '^"  od  ad  o  CO --r 

^;0c0C0t--0i0iiOXOr0C0I^ 

ooOTfuoxr^xoicoo^xco^ 

TjT  of  CO*  Oi  ^  of  CO*  -T  O*  CT  of  CO  ^^ 
€^i-i.-Hi-tT-ii-iOJCOCOCO-«J«'<^T}< 


fHTHiOiOiCOCOcOOiOOSOOOl 

.-H-<*<o«— «a>ior^t^o-woh-o 

OS^^-OiOt^-^TTOCOi-HOcO 

cd  of  od  o  id  CO  ^  i-^r  :c -^  cd  ^rjT  i>r 
ocr>.^r-xococio»o»jriX-:f 

t^O»OiOt-OJO)XiCOO-^OI 

id"  cd"  i-T  TjT  o  ^  ud  CO  o  ^  of  oT  CO 

Tj<i001'OOiOCOt--CDCO'^"^t— 
0<OJr-*0»— <f-lO»O^O^COCOCOCO 


coeooc5»oo50Tt«ooo>ior:- 

COiO'^COCO»-H— 1Tf<i005050»0 

t'-b-r-'^'^cocoiocoT^ocox 


lOOOiXLOt^-OlXOJ-HOiOX 

''J^'^cOOIcOOOXi-Ot^XCOCO 
XT^XOOOI'-icOiOcO'-HioX 

id'cdo  id  x"o  odid"Tt-~o  idcdt-^ 
'— iOir--.Tt"'-*o^iot^io-HociO 

o-HO^::!5rJ^o^orrr}»x•-'coco 

»-r  of  of  of  cdof  CO  cdco*'co*''^''-**"co* 
i-tcooocot^cDor-Ocot^coio 

00iOtJ<C^C0»-HCOi-ICOCOIOC0^ 

o6--^oi'xj*oioio6oJooioscdid 

iOCO^OCOiOiOiOcOCOCO>OiO»0 

O0lr0i0i0»00?OO'^C0C0O 
lOOIOCOt^-^CJiOlXCi^X^ 
^-01'OOX»OX^iO'<f*l>'CO 

lo  CO  id"  cd"  »d"  wd  cd'od  od  oT  o  o  ^ 


t^o^r^o^-0!i-«oioioi^ocoos 

t^-Hoaiascoto-oojiox-^o 
i^-^xcoxcor-ooi^"<*<^io 

oT  cd  od  os"  oT  o"  i-H  CO '^  id"  r-T  oT  o 


_5i>.X05O'— loico'-^iocor'-oo 

^^w^(NOJ0^040IOIOI010^ 


05  Oi  Oi  05  Oi  OS  C 


s  C^  OS  OS  OS 


438 


STATISTICS  OF  INCOME 


o  <» 


.t.S  o  o 


feints 


■^co'Ocot^r^cC'^'— 'lOr— 00'— < 
'-Hccc^Oirft^ccGCTroc'^t^c^ 

'-J' C^f  C^ --r  CO  TjT  CO  oi  CC  C^  CC  <N  04" 


C^  1— I  Ci  05  <— '  <M  00  QO  ao  O  -— I  t 


«^C^cCOCCt^05000001'-iuOiO 

c4"  00  i-H  tC -J"  rJ"  CO  ^  of  o  t^  oT  o" 

Q0Ci0SC0^OC0Q000:O00C0»O 

r*05t^t--c^oseor-'^ot^ooco 
CO  00  oT  r-T  o6"  "<}^  t^  CO  e4"  CO  lO  CD  t-^ 

^^  ^   ^  CO  r-^   r-ClM   rH   rl  ^   1-H 


SCO'-HOO'-'^-t^CXit^t-; 


iO00i-<-tfTt*C^.-HU0r 


<— tOC*)t---00CT>C^»OOC0h-t--'O 


OCDO'*Q0C003CS(MOC00000 
lOO-^'^COiO-^^OOOcOC^fN 


Oida;30oooic^o»oo5C5coco 

OSOiCCCOCOCOCOOOOt^-— '>— <o 
■^J'O'^'-HCOiOt^OSGO'-^^t^CO 

co" -^ ^-^ ^-^ u5" CO  oT cT cT  1— r lO  r-^ »o" 

CO(MoliOTt<C^COC4iMCOCO'^Tt* 


CC  ''^  CC  (M  CN  ^ 
t>.  lO  05  Oi  >0  r-i 
00  CO  1^  Ol  t'  =o 


CC  OJ  OS  OC  CO  --H 
iM  t^  lO  X  O  _ 


c  <» 


3"oS 


01CCi»CC^C0b*i-*OO0iC5C0C0 

OS-— t'-HTfOSOOC^^COOOI--'— I— to 

'•S'OOi— icocor-1— lOioo^^t-co 

CO  t-^  00  t-^  :d  cT  00  oT  o  w"  o  r-^  lo' 
Ot^Oi'— 'Ococsccr-i— "Oi'-H'-' 

COOOCOCOi— ICOC^C4COCOtP"^ 


OlOO'^COOO»OCOCOOOl~-C^"^ 
•-i00t--CC05-^i000CS0C'XC0O 

oo  (N"  oo"  CO  lo  t-^r  40 -i^' CO  ci"  I ^  GC"  O 
cooiMr^oor-ot-t^t^o^c^ 

,— tiOOC40i'-<'^OlOO'-Ht^CXiC5 
»0 -rjl"  O" '<*''"  CO  C^ C0~ C^  CS" CO  CO  co" -^ 


'<*<'-i(NTf<000':COOiOCO'rt<— <C^ 

ioccc^cr:*oc^ioa500i(Nr-i^ 
i-HiC(M(Ncc>^'^oOiO'-Hy::c^-^ 

oT  i-T  CO  o  i?i" -^  lo  ccT  tjT  co' t-^  «f"  rC 

C^COCOiOiO-^.-HOOOO'S^OiOOl 

Oil— 'C^"^"^0»COOGOCS'-HOC(M 

00  t^  r^  r-^  oT  oT  <:o'' o  00 -^  r-^ --H  o 
cot^r^iO'tj'coLC«:>"^io>ocDi^ 


C^Tj*C^iOI^05(NOiC0C0--H00iO 
-^i— <00»OiOt'-00"^OOC^>OiOO 

oocir^c^'-HOr^'^'oiccc^odoi 

rJ<Tf40»0*0'^'^"^CO'^'^Ttt">JH 


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t^'<J<»OOi^CSiOC^'-<COt^O'^ 
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OSCOiOOl^i-i-— 'COb-T-toOOSCO 
t>-OcD^0SC0-^»0C0'-*<O'-HO 

OS"— toscnt^CiOsosoO'— lO-— 1 


ot^oooao^c^^po-^tocor^oo 


^00  00 


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CO-— "t^ooiaicscoooi*^'  — 
c^oor-i>'COooio»ooo5Cqoooa 

■-r  :d"  Th" OT I-^  lO  Cf  lO  CC" 00  •-*"  ■^'" -"h" 
C^'^t--O(MC::0i'^C0l^Oc0:0 
OT oT oT CO -^ '-h" ^ I >^ O  O  tC  ;0*" CO 

cocooc»t^O'*co(N»o--cr--t- 


00O5':DC3Tt<'HCOiOO50000T*<— < 
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CSC0Tt^»O<MOiO(N.r0  0ir^0i00 

•-r.-r  lo  lo  00  "^ccToT.-rco'r-^Tfr'^'' 

t^00CO»Oi— liOiOO-— icO»OCCr»< 

(NoOi-twcoNt^Oi'—ir^Trcoco 

c4"  CO --r  cT  Tj-"  o  M''"  »o  00  o  ■^'"  "^  CO 

miCOiO— 'lOCO— 'C^IOI-^OOUO,— I 

CO-— ir^Oico-^Oi-^Tj-rj'oO'-' 


COiOOI-^'-<t^cOCOO<NC^-^iO 
t-C^"©— <CO'<:}^CS'O^OcDCSt^ 

t^iOwh^ir3(NiO^C^.-^C^'t^od 

COC0'«^COTp«J0-<*<'r}'Tf-<*<-^COCO 

»O'*t0'*CD(NC0»f5lr^OC000CV| 
iOCCt^(N^<NiOi-'COt^050<yD 

oocsr^o-— icscoocoio^<-tO 
CO  CO  oT  cr  » f5  o  oT  oT  ^  cvf  od"  :d  o" 

i-Hi-.^^C^cOC^C^COCOCOCOtP 


i-i.-<05i0-*J*'-'O'*000iC00000 

r-ioo50o0'-<>oioo-<j^i--coi>- 

t--COTPt^cOtO^C^rO^CiCO<N 

rt^' o  "o"  r'T  cs  o  c^"  oo' 35' oa"  oo' N  CO 
cct^oocioooooi>or--co 
"^Tfco'^'-<^co'~<'-'Oi-^»or- 

'rp' -^  iC  T-T  CO  00  o  od  CO  (>?  ttT '^  t>r 

'^0iOO'J0C0OTt<Tt<C^i0M(O 
^^COOG^OCOi-iNC^CSCOCOCOCO 


I  w  CI -^  o  05  r^ 

I  CO  !-<  Oi  ^  O  ■* 
I  CO  iC  O  O  O'^ 


I  -«»<  -^  OC  *0  CO  ^ 

I  oaiotNocooi 


I  00  COOOO  CO 


— fC5Oi-(0iC<IC0Tt«000ic00000 

t'-^oococDOOiooTt^r^coi^ 

t^coa)cocDOt"-c^cO'-(Osooc^ 

■Tt^  »o  00  r-T  w  r^  co"  GO  oT oi"  Qo" cf  CO 

C0C<|»000'*'^00OOt^OI-'-C0 
Tt<COI--'-Hi-<Q0CO— '-— "OiTt^iOt^ 

■^  u5  ^*  CO  t^  CT  oT  00  to' (N  CO  V"  t-^ 
■^Ot^Osc0  005T*<-^c^u:!C^cO 

^.^.-Hr-H.-(i— i.-tcac^cocococo 

(Nc0O'*C^0i00»OO'^O»OG0 
C^iOr^cO(NCOcOCT>(MC^iOCnO 
'*rt*t^Ot^'<*'0C001^iO'--<a>Tf* 

^  co"  r-^  CO  oT  CO  o  cT  i-H^  00  >-o  10  CO* 
cD'Owooc^y^aic^'^^ooO'-i 

CO^CO'^COCOr-^OSiO-^OOOO 

rfT  ^  CO  cJ"  00  cd' (N*"  co"  CO*"  ocT  o  10  00 
r^OL'oCiiocoO'OOsOit^Tt*'^ 
CMC^^cooa^t^^Oiot^iow 

c^' c^  cs  ci  .-T  r-T  r-H  N  c^f  N  cf  04"  CO 

^(Nt^»0'rt<Tpoicoc^ait^r--o 
r^i— <c^:raioiOOC^coi— 'Osco 

COIOCOOCOOOOOOCOOCO'^00 

tC cT oT cT oT CO" cf  co' CO '*' c^ oT t-'T 
coai'-«'-tr-oocooooot^a>co 

i-<iOOOI^**00(NOSOOOiOCOCO 

o  Tt^' V5  cd"  co"  00 1^  ^  oi"  10  C4"  lo  r^ 

Ot^'^iOOOCOlOCOOlCStNOOCO 

C0C50iOOc0»Ot"-O00t-C^0i 

00  ic"  ic  00  c^ 'd'oo  c^"  ■^'^  od"  oT  f-T  TjT 
e&^^^c^,-i,-,cs(Ncsc^coco 

■^>OOC0OC0-^h-Tf000CC^<N 
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c<i  tj-  06  <N  -qf  t^  '^'  00  t^  06  r-^  ■*'  CO 

COCO»OcOiO-^iO'0«OiOO»OiO 

b-00005'^'^OOCOOO-^^^OO 

t^oocor-'^i^OTfocowioo 

t^00t^-^C0C0i000Tf*00'^OO 

tC oT iC" o  o  rCio  o  CO*" cd" <-!" CO  "O" 

CSC4<NcOCOCSCO'*-5t*-«^kO»OiO 

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co'^cooioioicocc^f'-t'— t-^r^ 

CO-— '^-^"^lOOOOOO-^OOCO 

Tp'cot-^ooiorC'^'criooi'arcd'co 

^rt*'<ti-^iOtOcocot^l--OOaiO 


COh-OOOSO'— 'C*^COTf*iO?OI>0Q 


STATISTICS  OF  INCOME 


439 


•  wwwC^C^C^^^I-^  OO 


CCCQC^CCTT'lMOi--'^ 


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>  C^»  CO  CC  CO 


o  00  cs"  — r o  ^^^ --H  c^ aT i^ t-T u-" tC 
co>— "^»oc^c^rtCNC^;o^t^io 

•^  Tf^  x  — -*  o  =c" —T --"  O  C^  CN  O --h" 


cccooo:ccr>ccoi;cot-'iooo5 
io:C'-ico:oioorooai30u"JOs 

^  c^  o  o  TT  GO  a:  CD  c^i  o:  c4  ic  oi 

coc^c^c^ccTt«:ccOTf<ro-^coeo 


COOiOtOOiiOOOt-OO-^GOt^ 
QOCO*OaicCX)CSt^iOO!r;OCO 

lo^cocccoeocs— liTjot^coco 
^ ^         i-T ci  cq" cs" c-^'  cs  irf  (>r cvf 


>O0005«D(NOt^C0{Mi-(0it^O 

OOC5C5'— <»ooo^'-t'^r-XJ(Nw:) 
o  co"  G<r oT  cT oT  »o  cs"  CO  ■-''"  o  CO  oT 

OiOr^Ot^OJCOO<NC^--^TjiO 
CSIOO(£>COOiaiTj^ior^OOO'-*r- 

--TcTcrcrco  c^^c-ToTcs  fo 'tt  o 

«^  CS  *0  <M  *M  i-H  ^  .-«     r-l  ,-.  ,-t  r-i 


t  CO  O  lO  ^  iQ  00 

I  r-  CO  CO  •-<  .-I  o 
I  CO  «D  cc  c^  ai  CO 

'  00  :o  (N">ot>^o 

I  C^^  .— '  O  00  cs  o 
I  04  O  •-<  Oi  »0  j^ 

I  CD  rf-'T-TiO  t-^ 


lOioajw-^iooscotN-Host^o 
oO(M.-too-^cDTf*r-H.-Ht^<:C':^io 
'— il^-^OOiOCOCDCOOil—  oco 

O -^ --r  t^  trf  i-T  o  CS~  CD  i-T  CD  CO  oT 

OIMCOOC^O'-'OC^C^— 'Tfco 

csi-icoi:^o>Tt*Tt<^t^ooo^-i^- 
F-T -^  CO  00 1^  »o" -"-T  c^oT  (>f  CO  ■•3^  o 


coi-Ht— cco5h-t--Oicor^ooooo 
OC<it^cocooocoi:^c^c<)ir-r}<cn 

oo.-fr-Kcot^iOfM-^»r:>coi^OTj< 

C<r  OcT  QO  .-T  t-J" ':0  O '-^*' '-T  CO  QO  (^  C<r 
QOOC^30  1-^CVICOcOrOCSl--OCO 

oocooco<M-«s«'-.air-cooocoto 
o  ^" t-T TjT c^ ic  cT t-T CO  oof ''^r <d 

COOSO'-iOcOOSOOOOO^HOS 


■^OTf<cooococoo»f3toc^cor^ 

■^occc5a>c^i>-oiocncc-^>o 

CO.— ii-tiOirjCO-— 'OSCNtNOCOai 


r^o^N— 'r-'-^^i^i^cocscoos 

cor--Oi00TjHCiOi'-'^t--O5Tr-^c^ 

t^t----.»OT3<I--00^OilM-->CO00 

'^  00  oT  00  C^""  00  O  t-^ -H  ir;*  (>f  o  ic" 

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IcOOOOOcOOl'-tai'-HtMCOCS 


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l--(MfN'^-^t^«'^OrOiOCO'-* 

■^cooOcocOTfOcDOO-— <r^oi 

odl^oioiuli'-i'-HCOQdOt^CC'-- 
CDt--t-^t--cO»OCOCO»OCDiOiOiO 


OOCOC^-— 'COOSCOOOSC^COOOCS 
COOOCCOtJ^IMOC—'CSCOOOCOCO 
-"^C5COU^'-«»CTt*OOiOt^COCD'^ 

CO  CO  CO  CO  CO  C<r  CO  CO  CO  CO  CO"  CO  CO 


C»iO— *Ctl-^w^GOOOCD»OOCO 

0'-'(>^cO'XO:r^050CNiTt*ioco 
iC~  ic  "^  T}^  ■^ Tj*"  tc' ic"  CO  co"  CO  cd"  CC? 


COt^OCOlO^'MCO^'^'CCOt-^OO 


0S00O'-H00iO<NO00'-H<MO0i 

«;:giC^ooocoCT'»cco— 'oococ^ 
cococo«oi>-cooicscccor-oco 


3P0Tp-HTj-CM0000tM-^OO 

^oO'-'-^asr-rfr-xcoiccs 
>ooTtiX''<»<iocot^:x>oO'-'{M 


^■^tQTftOTrcO-^fOfO 


OCD-^— iOCOt^"rt<iC'-Hr-JTt<CO 
COI^t--t-.iO— 'MC^iOOOOOOOCO 

w^i— iC5Cr:cscoa:i--i^-'^^';tN'30 

oT  oT  i-T  w  iC  u^  ^r  to"  cT  ^  co"  Oi  tjT 
JO.— iTj<"*0--o:cocoou::;oc^'M 

1— "COOOOi^t-^iOt-^CMOOOOOOO 

^  CO  t-^  CO  a>  t^  cT  r^  lo"  i-T  oT  io  TjT 
^/S-i— ir-i.— if^ou^TfTjico-^-^eO"^ 


coosioocNooc^osoiotot^w:! 

■XO-^'-tl^cOrO'CO^Ci'-itO 

oiooosoioi'-JcdTjiaooOTj^t-^h'I 

<— (i-HrHrHcOO-^iO-^rrtOOiC^ 


OiiOiOTt<-Ht^OS'^CO--^COCOiM 

TjiCOCOO*CiiC*-iOOOCOOS'*t^ 

lOiototo^'Tt^rocoTi^icoocnos 


Tt<cot^oitOTt^coC3t^"^or^oo 

COOOt^COiCOOCOCOC:!'— 'COCO-— < 
OCOOiO^^t^COCiCOfMCOTfOO 


0'<:J<OOOCOCOCO'-I'*'^C^ICSCS 
CM— l-<}<Ot^COCOCNTj«tC'<»^COCO 


00  to  O)  t^  C5  CO 

cocooocc  — <o 

CO  ''f  t-  CC  lO  Ol 


^  oa>  Tt«  o  e 


'■^^ooc^iooctcooiir^Tfor^oo 
cDi— <i— 'looococcroci'— ■COCO'— < 

OCO'OOOOOC^i'^OrcCfMCDTt'QO 


»-<oO'-^cjSTfO:«-''Oco*-«»OGOO 

<MOcDCSOr-<M-^OtCCOI>-tO 

'^CDiOOcDcOfMOOCOO'-'OlOO 


TtiiOO<Nt^OQOt^CSi(N'^r-.t-- 

cDOaO'OCOO-^I^C5l^I>''— '00 

cot^aii-ioooi~-'^coci»c-^co 


O050505':0^-^C0iCt--C0»C"O 


ccoic^^j^r^ooooooi-'H^'-'^ 

COi— I— It— ■^CSCOCOl"^'— '0I>-0 
I^C^CSlcDOdcCOS'-tt— C^iOOO 

r>r ^  T-T  .-h"  CO  CO  Tj<"  to"  oT  o"  "^  00 --^ 

r-'-<00cD— "rt<"^OOi— 'tO(M»0 
■^OOi-^COt— C^»Of-«CNCOC^CO 

lo'aTt-H  cD^i^od  0^04"-— '  o:  >— »  o  o 
CO  T}^  r—  lO  CO  00  — '  ~  —  .«  —  .^  -^ 


lOCOOO— 'CiCOcOCOCOCO 


t-^iOOOOC^M'-«'^OiOCOCO 
1— 'OitOOlC^COO-^OiCTiOOOC^ 

O^OOOOOCOt-O^^iOOOOi 
Q0000000COTp^-OTptOiC"^^TfTj< 


oast— »Ot— C^Oi'^'— '-^(N^t^ 

CvjtO'— 'CO'^^C^COOOOiOOlCO 

CS»OiM'— "t— CO»CCOCOcDOCDt— 


IM  (M  (M  CN  T-*  '-t  '-'  ' 


Oi-^C^OiOOC300'00'^^^;-*QO 


jC^C^C^tNC^lMCOCOCOCOCO 


cot-oooio-— tc^coTt<iocor-oo 


Q0»C'^CS|OTj<C^airt<O'-Ht-C0 

ocooooosooaiOTt<iMooo 

COt^t— OOifMCOCSOiOiCOCC^ 

'■^*  o  r-"  oo"  co"  00 '-T  CO*  o  o  <N  "-T  o 

C000OXl0000CO05C0r-i(Mt-C0 
Ot-XC03;t—  COOliOiC.— 'r-tOO 


CO  CD  00  .-"  -" 


)  -^Ji  30  ■<?<  CO  CO  CS|  CO 


CSC0CS-*C^C0-^'-<'>5j*»O'-)C0CN 


OSCCCOiOOOr-Tft-OO.— 'OOOO 
t-TjHiOOtOOiCOCOCOCOOiTPOl 
^00t-00'<*'0000t-'-<00Ot-t- 

t-T oT -^ co" lo*" co" cT 00  ■■sp  oc  oT TjT 4o" 

COCO.-tOOCDOSOlcrO.-f'— "lOOl-— • 
CSCNCOOlO'-'Ci'OC^COt-COiO 

c^ -^  (n"  co" 00  lo" ic"  od"  CO  *o  oT  ^  oT 

COOiOOCDClOl'^COOOcOTt^CO 
'-HCSCOiOrJ't-trfO-Tjir-iTjit— CO 


Tj<o*0'<**Tj*Tj*oO'^«:).-<cocst— 

CO'-^C5COCOtJ1iOI—  (NCO<NCO<-< 

ocot-^oo'Tt^oi^t^— loooicccd 

COCMtMCNCO^-^COTj^cOCOCOCO 


aiCS— i-^tiOcOiOOitOCOOi^iM 
OC0CSC5CSC005CC00t-OOTt1 
'^O'-t-OOiOiOOOCOCOOitMOiOi 

lo  TjT  ^  TjT  CO  o  00  00  oT  00  oT  od"  od" 


COCCiOiO'-iMr-.-^^f^l-Tj^COOO 
Cr30»OC:T5iOOOOJt—<N(NOOCO 
I—  t-iOCMtOtOCOC;j050COT}*CO 

'«:j^ r-^ Tjl" o  cT ^ o  cs" oT c4" i-T I ^ lo" 

CCr-iTrcOCOOO.— iTPC^OO-^OOt- 
CO'-HCO'-'OlOOt— "^i— (^-^lOTt^l•- 
c7  00  t-T  od"  CO  00 -^  t-^  T-T  cT  CO  oo"  ■^ 

^.-icotj^cmco-^oiocdcococo 

€fi-C<l  (M  i-H  1-. 


I  Oi  CO  ^  --<  C^  O 
I  O  »0  t-  O  Oi  CO 
~1  lO  t-  o  t—  t— 


I  CS  C5  (N  t^  Oi  .-I 
<  CO  lO  C^  OS  lO  CO 

I  iO  00  -^  CO  -^  r^ 


I  »0  05  O  r- «  05 


03Tj<OJOOOi0Tt<'^t-'<J*C000 
OSCTiOitMiO'-Ht— CNt-C^MQOCO 

t-'«t*OitO»OI-OOOiC»OCOT}icO 


'^  00  -^  r-  »o  ' 


1  Oi  CS  ^  t-  O 


cot-00ro:oCSI'X>-<j*csa0Tt<00t- 

COiOTT«l--00'<fa:Tt<.-«i-tiO-^t— 

c^  c4"  t-^  00  ■^'"  oT  CO*"  I  ^  ^^  cri"  CO  CO  tt" 

^-(■^■^■"^■^t-HTj^iOiOCDCDCOCD 


00»OC0COt— t—COt-'— tTfOOOC^ 
t—  t— COCi'-'-^iCCO'j^CDascorfi 

n^  CO  co" 00  CO  t-^r  TjT  cf  cT co" cT  o  CO 

Tt^OiOO'O'OCOt— O"— f-^'— 'TPCO 
<— iTr.-iC^iC'rJ«'-'CC00»O.-<t— Oi 

o  CO  co" oT o  *o" oT od ci" Tj<" o  ^"^ oT 

COCOTt<'-<OCO'-<COTt«<OCOOOO 
COaJCDCO»f5C^-<J<iOTtt»OiO»0«0 


Oioor— oO'-(toiO'^ot-i-<^oo 

OS'^J'iOoOOSCiOOlOt-'-i.-it- 

coc^oc^Oi-^c^Jor-TpTt^ccoo 
t-^  lo  co"  od"  "o"  oT  cT  c^  r-ToT  00  CO  t^ 

0J(MTr<C0C0C0'-'-*t-O05— (CD 
t-COrr^-^t-cO'-iCOOCOO'^t- 


COt-iOOOOOCiOOCiOiTj*'— icot- 

OiTrcM'-^ooi— r-ioooo'-'i— »o 

OC^*C^T-HCSOO>»Ot-OOWCDiO 
CT  CCT  CD  CC"  CD  CO -^  CD  »o"  CO  t>^  CO  t^ 


coOOcOcDCOC^co^Ost— OiCS 

cooiOcoco'CTj^CNjt— cot— coo 

O  CD  Csi  w  »0*  t-'  00  C4  00  ^  O  t~^  00 
COI—  t-t—  CO"^iOCOOCOCO*0^ 


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lOTt^SiasOOOStOCDCOCDC-J'^ 
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co-^--iaccNc;oicn^cot-oc^ 
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t>rr-rid't-rodo--rcs"cM"cocoTi^"Tjr 


Ot—  OOOlO-— iC^CO-^OCDt-OO 
^^w^OJC^CSCS(NC^<N(N'M 


440 


STATISTICS  OF  INCOME 


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<— (C=-^o-OOTrc:iO;OroCir* 

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co"  re' re~  7^"  ^^  re  ro  cc"  :n  CM*  cs"  c^  c4" 

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cd'cDTr'TjrTr'O'^crcr^'r-^x'rp" 

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r-iTr'ceo»o^'3Cii^c:orere>-< 
w  V  o" x"  cT cs"re  (N're"  x"  o  to' 00 


^  =  2 


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t^  -H*  ^C  CS  r-"  j^ 


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c4" ^f  rf  re  TT --^ re" cs" c*5" X  o  ;c" x^ 


GOCMrerox3iir3oci^u3Tr'Tji 

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CO  r^  c ~' 

ce  C5 : 


CO  r^  c^  (M  X  CN  I 


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r-  X  ;c  Ci  CN  CO  - 


0CMX:^3:00'  .     -      - 

•<*«oxc:cex<N"^^re-^c;t- 


i^'  Ci  c:  X  35 


oxo5^CiCMt^oce^'<j<oo 
csiQicxcicccsx^O'cce'^ 

r-^c^i'-Htore'-Hccic—'OcccC"^ 


P  O  3 


•^XCMCMOcer-ocs— tCMCSo 

CO  C*f  CO  CO  CC  CT  CS"  M  C^  CO  CO  CO  CO 


c  s  t;  s 


OTj<^-'^'^o&ooaoiX»ocsco 
»o^CMO;occ»cooiococeio 

f-irocooiic*-Qt^t^r^ccx«'*j< 


<;£;t^xci0^csce-rj«ictoi^x 


__         ;c:i>-ccTrtc— <ox 

t^ce»ccoxi-etcicoiwC^o« 

t~^  CO -^  x' r-T  .-T  i-J"  cT  o  ce~  o  cc"  ce" 
t-ot-c^cst-^csr-u-t^-^ceo 

^Tj'w-^^''— ■re'^xxcst^cs 

co"  cxT  X  o~  co"  :c  o -^  cT  cc —h' • 


^ 


'C^cs;n<-h-^mcscsi-h 


cocmcmcocm--hcj::jX'— 'O^oi^ 

CCCSClXOiMCRCN— -O-^iOX 


)  CS  CM  iC  X  » 


■'  -^  CO  CO 


^iC!0— ■t-CMicroc;t--z»r:xx 
oo^H,—  — >CMXC5i--L-:c^c;!0'-H 

»-HXtOt^COI^CMX'>S'^CMtOCM 

tC-T ce" co" -^  TT  o  CM^ CO  ce* i^  o" Tj*" 


•^  tOiC  M  : 


csTficio<:o>cr^c:Ow'(No*o 

OeOCiXCMI>CN--i:OCS--iCM'«!j4 

odO"^cd<-Josce^*""o^''^co 

»O»O'^"^*C»CiC»O>C»C*OC0C0 


-«*«or-cscscMiccs-^o^<NCM 
.-i^t--c:iocicoO'— -^TTb-co 
OSt^CiCicoXt^t^CSC;— >"CM 

C^f  CM  "-T "  CM  CM  CS*  CM  CM  CM  CO'  CM  CM 


T}*OceCMOXb-COOi-tt^<©X 


•«1<t^CMXceXOCM» 


:  CO  r>-  CO  t--  r-  t^  C5 


t^.-.t^cocexoiococo'^roco 
lOcot^t-ococMceo^CJOice 
cococMcr-t.'vceo^'-''— oiTfi- 
cc  CM*  TjT  x"  CM*  co"  CO*"  CO  CO  CM  CM*  cm" 


.    _  -e  cs  -^  ce  CM 

I  ^  t^  O  X  CO  *-o 
ir-.  O  X  XtT^CM 

\  00  CO  t-^"  CO  r*^. 
lOi  r^  CM  coco  ^ 

1  <o  t>  X  00^ 

1  •^cTr-TiO'rH' 


-<i*»OXCOCptO»OCOOi-Hb-tCX 
'i**  iTi  -^  I-  ^  iC  ^  CM  w  O  ^  -^  — ' 

cocoxcMcocM^r^cot^i^r-os 

t^  CO  ^  X* -^  CM  (N*  cT  ^^  ce* '^  co"  fO 

iccoo-^-*'0  —  coO'-ecr.  05ce 
»o:o»c— lOicooi:;'— '■-'Oi'^i^ 
{^^.^•».    ........ 

i->CMCOCMi-'CeCOCOCOCMCMCM 


00  CO  X  CD  "■ 
i-HCOCM  O^  C 


-  ,     -  u';  CO  X  CO  iO 

»cascDXOoo«-H   . 


»oxc0'^x»^"^r-ce-<j<0'*r' 


CM  lO -^  X  •-' O  CM  X  X  CM  t>- Tj*    -w 

cexoicecMcecs  —  x*ccoo:^ 

t>-COcO'-«i-OOX"^OOXCDCO 

od'^'^xcrt^t^io*crxcocoor 

^COCO-^CO^CMCOCMCMCMCMCM 


CMCMt^Cat^CiOOOCDiCCMCOOS 

CMt-^-— •*C-ir^'^OCMas?OXO 
COCMO*OCMU2XC^t^OI^*C 


CO  1— ■  t-  ce  CM  : 

CO  cm"  cT  CM  CM  CD  t^  oT  .-T  ^5"  ce  (o  cm' 

XCiO»CI'-XOCMCSCi'  OX"-" 

^coco'C-«j«CM'*»c-^Tr»c-^o 


GOCOmiCTj'iOCOOO'H^XOSCM 

C5COO<-<r-CMt-c:'rt^xcoo 

1-1 C3S 10  CO  op  o  :c'  x  x'  c:fi  x  r^  CD 


^*<  -tfi  »c  ue  - 


CXCSI^OcOXCBCMceOCOX-^ 
OTt^CMcDCO'trCldCO'—  ocMce 

i-«co-«rCMCMC--fe».'3t^c:oo^ 

cm" cm" cm" CM  CM  «-'* C^r CM  CM  cm" CO  CO  CO" 


CMCMQOCMMO^^r-O'^OCO 

CMiCCSiCX-^COO-^^C-^^t^ 
OCOCOCMiCX'-'COCDX<-<COCO 

lo"  ifT  ■^  t}«^ -^  ^  ue"  ic  ic  ic  CD  CD  CO 


CCt-XOiO'— CMCO-x**»OCCt^0Q 
_,— i,_,_,CMCMCMCMCMCMC')CMCM 

CiOiC:O5O;CiC5CiC:o:05OS05 


STATISTICS  OF  INCOME 


441 


00  t^ 

oeo 

W  ^^ -^  N— N^  >-.  Sw' s^  ^-^  N— '  v-^  jvf  C^" 

050<MOOOt--'— '(McDOiOOOO 

■^t^ fh" ic  cT ^ lo" ccT  cc" r-^  cd" «c  cc" 
c^-<j*oOi— 'lO'-^oir-'OCiooai'— ' 

t^OOlW^tOCit^i-HOCCCCCO 
IC -^  CC  CT  ^  ^  CC  CD  GO  >-H  O  00  •"-T 
»OW3'<J<»00<XJt^CO»OiO»00000 
€^  .-I  CS  .-I —I  I-.  Fi  f-l  r-l --I 

eOI^»Oh-00(NCCCDClCCt^^t^ 
'^■^C^(Mt^O0C'^00<:C';CtOCC 

00  cc  oT oi' :c  CO  ic" r^ c^" TT* lo" oT lo 

»OOiOitCI^^OlCCt"-0CClt--iO 

OOC^OOOTTOCOXJOSCCCCi-f 

CO  oJ" c^ CO  os" --r cT C^" C'^ CC  O '^ >-*" 

NOiCOO'OOCSCCTj'CCroOOiO 
1-M  Cf  r-T  r-Ti-r  rHi-Tcf  <N 

OOcCOlOO--*»-'COcOfOOC^ 
OiOO'^C^C^cOiCtCC^COiCOO 

cc  »o  lo  Tj-'  CO  --H  c^*  o  Tj^'  c^i  c^'  1^  i^ 

CCCOrOfCCOiO'*'<i<'rt<'*'*'CCCO 

>— 'Ot^-^ic.— 'oooo^^roeooio 

tOC^rJ'OOCXl'-iO'-'-^^'aiCCCC^O 

t^tC  CD  o  CO  o  cT  oT  o  cT  o  oi' cT 


icosNi-Hcct^cotcwi— icor^(N 

■^|-*tJ<i— <'^CCTf*05iO«-<CO"*i-t 
iOCCt--rJ'OOOcOC^C^'-<COOOC^ 

CO  »c" (M* oo' cT -^1^ ccT oT c^* r-T  w" Tt^" o 
t^o;ccr^t^<Nio^--'Ococco 

C^C0C^01t^'-i05C0iCC^CC--tO 


CSll^iOOOOOCOGO'^t^--'C^»-<^'^ 
C^OOOOOiOt^r-OOOT-iCMOO 
^■CCCO.-<C^  rH  i-H  .-1  .-.  ,-( 


C^  .-I  O  O  CO  Tf 
C<)  C^l  O  fC  ^  <N 
M  CX)  (N  CD  ^  CO 


CC  Oi  00  00  CO  CO 
^  tM  O  O  00  --< 


CC  Oi  CO'  C^l  CO 

CN  o  iM  CO  ro 


iOt^.-ii-HCO^C:iOC^»-<tOf-C5 
»0"<*<05C^C^iOOC^CS.-HCOQOCN 


cDC^(NOCSOOOO--(Nt-— 'TfO 

r^cccot^(>-co-^<-H^ococoo 
c^»oc^r^c^cococo»o<Mcoi-HO 


C<lTHCOCSCOcO00Trt^"C^-^'«i* 
CS»cOt^l>t^CCt-*O00'— 'CSOO 


CO  Oi 

cocc 

O  CO 


OiO-^cocct-^cocc-^cct^ 

CCC^COOOi'^OOOC'^'^'CD 

t^r-ooc^-'j'coc^-^oo^o 


rt>I--COC^OOOOit^(N.-'w<: 


WCCCOM'-'.-tCOCSO^^CCU^ 
C^t^CDOt^COOOOCCOi-^OO 
i-l-^O5OiO5-^COOSt^0CO500Ol 


COr-lt^OOCC^>COOOiTt<^'<*« 
00lC»OCS|iO<:CiCCCt^!MlM^4O 
tN»Ot^C^OOCCX)COO'^C^C5t>. 


=  iC  O  O  C^  M  » 


>  00  1--  00  T-.  CO 


^(MOOiCC'-'COOC— 'T-ir^^ 


CO  CS  CO  0<N  c 


:  00  ^  00  oO  '-'  Tf  .-t 


^  CO  -^  --«  O.Q  O  00  ^  O  *C  00  O 
05  00  C^  lO  "VS  iO  Oi  CO  OS  1— '  Ol  c^ 


COOOOOI>OiiOt^OSOiOiCOiO 


*0'^i~'OOOS05-^Tt<t^C^' 


COCCcOCOCO'^iOiO^jtC^C* 


0i-^OOC^»OC0000C0lOC0O 

os-rj-OiO— 'cclc^^occocsla)t-- 
oolcos>-(0!oc^'i*'oslc■x— «co 


ics<Neoc^cococcco 


O'<**C0'^t^C0'^J*C00iC^C0C000 
CDC0I>.Tf*CMC:^i0CSOI^0C»O 

'(J'OOTj^OiOOOOCOCO'Tj'iO^OOiO 

o  o  00  cd"  o6~  oT  f-T  c^"  CO*  CO*"  ■<»*" '^^  >o 

C^C^i-H.-«i-H.-tC^!MiMCS(NCqC^ 


C0b-000SO'-'(NC0'<fiOCCI:--00 
CiOiOiOSOiOsOiOSOiOSOsOiOS 


OOOOOr-<h*t^OOiOO^-00»COs 
eOC^Ci^C^CiCOCOiC^OOOOO 

C400r-COOOC^OOOOSOCC05 


Tj<C^cCtOOi00i— ■^'— CiOCCCO 
COOOsr~-CCOCrf-^CSC^Tt«OiO 

ocoOiM»oco-VL':;cOiro--'CO'— i^H 

f-T  c^  o  lo  t-^ -oi"  ic  ic  t-J' -Tf  m"  CO  »o 

€^         «-t         C^COCiCSrcC^C^^-lr-t 


C^(MCCC^(^^cO(MCOrrC^*O0-* 
iCOOt^XCOOO:CO(MiCTfOCt^ 

t--iCTi<c^icooosr^coococoi-H 

cT  ocT  lo  im"  cn' o"  oi" '«*''"  Oi"  co"  t^  cT  o 

ir:csoooocococoi^OiiccOF-i 
Ocorroo^o:i-^oot^c<ioooco 

^  CO  cc"  cT  oT  »c  CO  CD  otf  oi"  C^"  O  1^ 

^COCOtOOl'-HCO'— '^O^COOO 


b-OCOt^(Nt^C^CD'<i*— fOSCCCO 

iOOt--CDCOiCi-H|>-COCCCDCSCX) 

CO*  i-h'  CD  (N  r-.'  00  Tf  00  CD*  CO  CD  iC  rf 
COrfCOCOCCTj^-^CO'^-TT'-^CCCQ 


O^'*j*i-i^L^I:^C^tO-«:}<00l:^O 

oococir^OioooC'--'^oooiTr*o 

t^OiOiCcDOiOi03*-<0'— '0:0 


COOCOTj<a>CSOSOOOi(NOSt'-»-i 

co<-tcoioccoi'^oO'^Oir--o^ 
r^r-t^ooooosc<ii^r--ioxt^co 


iCcDiMtNCOt-COCOCDOOCOOlO 
OICOOOCOC^'^O— 'CO— *I^OiQ0 

cocsoooco-^coc^c^o-^t^^o 

i-T  |C  lO —"  ^  CO  t-^  00  iC  CO  lO  lO"  lO 
€^i-i  CO  CO  .-< 


-"^i  iC  O  O  O  CD 
O  "<J<  CO  O  t^  LO 
!>.  t--  i^  rr  CD  CO 

TjT  ^  ^  lO""  rj*"  Oi" 
CO  1— •  OJ  CO  iC  o 
t^  t:;  CD  O  CD  r-i 

coocs'r^'rtr'* 


:ocooO'^OiOsccooOi(NOir--'-i 

C0O'-iCS00<N0100-<f0it--O^ 
t^OOCO'^COiCI>.t>-iCOOt^CO 


irtCl'-HWCCCOCOCOCDOCCDOtO 
OSOb-'-'iOOSOi'-tCO^t^CSOO 

t-T  CO  »o  orT  •^'"  CO  i>"  00  lo  cc"  lo  o  lo 


HOCOt^COCOOiC^OOr^ 

siooor-oc^Oii>-r^t~- 

STfic— "oor-»ct^ooco 


■'J'COOiO^C _. 

t^iCOi'^"^"^'— iC4CO[^Oi 

00  CO  CO  T-H  OS  00  c-    ■■  " 


r-.COOCC^OTf^C 

r^t^t^.-.iO'^cot 


00  "— '  ^  u^  lO  c^ 

"  -  CD  [^  Oi  -^  CO 

OC  CO  CO  o  t^ 

^'O'co'oi*^* 


«-  >-• 


C^c^coocDb-Oii-'^r^cO'<*<roos 

COOt-CO'-'l~*!DOTt<^«J^COOO 
OiCJO'^COCSC^COCD— "^'— tro 


COOOt— 't-CO'^CO-^OC'— iL'^OOO 
COt^OOC^OOiOcOOCSIir^^CSi.-:; 


c^cooTj^r^ioico;t--t--oi 

otT  i-T  00 1^  lo  c<r  b-T  i-J"  oT  c 
cooooc^iTfoo^r^cot^^c 


CMiOCO00CDtJ<COI— CDCCCDI 


COOt-COOOCOOO-^COOl-- '■^'-H 

TTOCscocO'^ociNcocccoi-'r- 
cocirdt^cS'--<io^HCOCDcor^co 

COiOCOCDCDiO»OCDiC»0»C*0»0 


COOCOt^COCOO— 'OOSOOCDOO 

cocoO'-''-'OC^TrcO'^co»oco 


CO— <t-oot--oot^cou^coc_ 

f^tv,_,-rt«C0CSC0»O»OOC00Ct 


-QOOC^CO-^iOiCCOOO 

r,-r  r-T  c^"  iM*"  cT  M  ci  cf  c<  (m' 


CDt^oCOiO-^C^CO-^iOCDt^OO 

CiOlOSOiCiOiOiOSOiOiOiOiOS 


OS  CO 

^cO-«*« 


t-HOiCOOC^OiCC^OOOSOO^^— t 

00— «c<r>-0"^o»'0  0iooocO'^ 

OSOOt^COCOOS^OiCSOS— '»-<CO 


j'^cococooor-'^coooc^ioo 

-.-HOiCOOi— 'C^COTt^CD— 'CD 
SOOCOCOOOtCOO'^OTfCOCO 

r  i-T  C4  ■^' t^  oT  t^  ci"  cs*  c<f  00  oT 


OiO— ■OCD>-HiC— 'i-OO— «Ci-^ 

iOtcoo»ccscor-ot^t-cDcot- 

«-H  c^"  c^'  cd"  <n"  CD  t^  ro"  cc"  ^  os"  t--*"  TjT 

icot— 'CCoooc^icoTfoooTro 

Or-COt^—*— ^COOO»COOSOSt•- 
M' 00 --T  l>f  CO  iC  O  iC  O  t^  OO  CO  CD 
^1— -CSC^IiCiCOOOCOSiOCOOiO 


iOOOO'-tC^MOCOCDO'^OSt^ 
OSC^CSOSt^COTPC^iOOI—  cot^ 

o6No6osc4odoicoodwocoT-HTf« 

COCOC<IC^TJ*»CTJ*-^"<*''*»0-^TJ« 


»ocouot^iccoOirococo'<j*oooi 
CM— <0^*cosr^ooscoiCTrO 

lOCOOOCO^OSOOOit^OiQt^ 


C^C^CDOO-^OOiO^Ol^'-Ht^CO 
C^C^COC^-<J*<MOir^CDO^H^OO 

csj«r^»-it-co— 't>-'*'^Oiooco 
lO  Oi' cf  ^'"  o  t-^  oT  oi"  cn"  c^  cs' co" -^ 

TTCOCiCX— «— «Or-— <0i0>0 
•^OCOt^cOOiOCOCOOicDcDOO 

*  oTcD  r^*^'"'-rro'co"i-rr-ri-rc^rH 


Oi  OS  O  '<*'  N  ^ 
CO  OS  »  ic  — <  — < 
-^  C^  CO  CO  OS  cs 

oTcO  OS  »0  CD  CO* 
*0  t^  CO  CO  '^  CD 

co»ooo5r^oo 


C^COI^OOOCO'^^Oi'^.-Ht 


CS  »0  CO  TT  OS  » 


(  X  t-  CO  O  — " 


CSCD'^r-CO'^J^Olt^'^'-'OiOOCO 

ic"  oi"  oT —T  ic' O  »C"  Ci"  cm"  C<r  (M*"  CO -rp" 

■Tj<r^r^t^i>..— lOscocooscDcDoo 

cTco'^co'-rcM'co'— H^i-ri-rcM"i-r 


cc^cDOCMicot^r 


o:  Tf  r-  "<*■  O  CD  c 


^cOrfi'Tflr^-^OOt'-t^ 


I— I  CO  OS  C^  "^  X  c^ 


lo  r-  o  CO  -^  o  o 
.   _ ,  c^  CO  u-:,  c  CM  OS  —• 

o-^cooc^ocot-x 


CO-^XCOCO'^OS'rJ'-rJ'OiO 


CMiC»CCDiCr-iCMCO 


^  O  lO  -^  t- 

F-.  CM   .-H  (N   1-H 


OOCOOCCMiCO-^OOSCOtjr^XiOi 

oicot^  —  ^cDcor-OioC'^r^os 

OiC'Jr-^C'OlCO— <CO  —  -^CDCOCM 

tCco"  t-''"  h-T  cm"  o  cm"  CO*  co"  CO*"  o  co"  cm" 

C0»O"^CM— 'OCCOCOiOOCrriOOO 
OC^'CCMCSCOOCCL'^oOCM^iO 


tO^C—iCO'OC'— ""tPOSOS— '— '- 


'00 


— (r-<^COCDCM»r;— lOSOOrf^OC^ 


r-H  -^  lO  lO  ■■ 


3  rt<  CM  CO  CO  tT  C 


iCCC^10i000COh--^OCDCMO 
OOOt^OCMCDCOt^TfOCMCDOO 


COC0t--l>-»O-^^iCiOiO'^'«J<'^ 


O— «O5'<*"Oit^h-00— 'OOOOCOO 
Osr^'^"^'— CDCMcDt—iOcDCC^ 
COt-W^-^CMiOOCO— '— <I>-t^t>- 

C^"  CM  cm"  CM"CM"r-r  CM*"  CM  CM  CM*"  ^  ^  i-T 


lOt— 'S*— '-^OCO— ''rf'^CMCOt^ 

— <oo^cr-coct-oc^CM^-H 

OSO»OiC0Ct^C--'"O:00t^00 
CO  ■^  CO  CO  CO  CO -^ -^  ■^"  CO  CO  CO  CO 


COt^OOOsO^CMCOTfiOCDt^QO 
w^^^C^CMCMC^CMCMCMCMCM 

OiO^CiO^OOiOiOiOSOSOiCsOi 


442 


STATISTICS  OF  INCOME 


2  •<!» 

OSS, 


?i.' 


>s  0 

,0 

■o 

K 

1. 

« 

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>a 

«■> 

5SS 

^ 

5,^ 

•s 

0 

i- 

u 

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5= 

En 


e  s 

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Co     ** 

n 

e-se 

M 

^    ^ 

<; 

s,g 

G 

-^  S 

W 

SS  e'O 

H 

^j  g  d, 

0 

CO 

CJb  0  3 

<to  .9  1:^ 

S    I    O 


;^  ,**•    CO 

S  o  1^ 
e  to  e 


O 


s  e 


< 


CO    CJ    (U 

.^.2  o  o 


a  §.o_2 


?2;- 


^■^  ^ 2 1=1  ® 

e^  p.  ^  S  S'-s  o 


i-iiOO'MC0c000'-'0i(N<:00000 

00  oT  O --H  C<r  »0  C^  of  C-f  tC  cc"  CO  CO 
OCSiOCCt-C^OCOC^iOC^IOlCO 


COIMiOr-iO^O«?I^QOOSlM^Tt< 
■rt^OOiOt---^C7>C500"^L':iOOOO 

^*  CO  CD --T  rJ~  00  oi" '*"  ■-<"  GO --T  CO  c^" 
»or^ooociot-^iot^»ooiMfO 

OI>-OOCOOOt^OOCSOSOiOO>— 'O 

Tj^'^-Tcoi-Ttio'crocrorioc^odo 

6^        T-<  .-H  iO  Tt< ''J*  CO  CO  CO  Tti  W  CO 


00t^Tt<COCO^OsC<»i-lt^«Oi-iN 

u:iOeo(Mi^oi:^(N»0'«a<oOTt<oi 

00  CO  •-J  OS  00  <N  10  CD  t^  "J^*  C4  CO  (m' 


£   O  3 


OOCDOOcO'-<000'-<C<»00'^h» 

a:.-<r-ioos»ooocs'— icDi— <ot^ 

CO'**^'^01'~t(NCOTfC<tiOt--CO 


lOOli— iTt<i-iTf<(N00iCO5'-HCOTp 
Tj^COCD-^i— toooo-— t-^ioc^co-^ 
OOOitNiOO^OCSCD'-J^rHai^CO 

trf  o  ^  oT  CO -^'"  CO  CO  10  CO  cd"  t-^ '^ 

lOOOOtO-^tM.— <03»OC^»OC001 
<-Ht^OOOO(NCOCSCOTl<(MCOCO 


CO  O  CO  CO  t^  (N 

CO  c^  -^  o  -n^  03 

t--  Oi  <— '  *0  CS  00 


10  CO  rH  00  10  t^  O  00  »0  Oi  »   _  , 
■^O'^05OC00i'-'Tt<i0C4C0Tf< 


00  w  CO  CO  »o  CO  CO  e 


)  TP  r-H  01  --H  CO 


ICi— iGOiOOOOC^CDiCCDCOh-TtH 


10  -rf  CD  10  Oi  r 


■<  Oi  *0  <M  »0  00  OS 


^iOCOt^iOi-icOC^CO-^«COCO 


Tt^r^h-cocoiMcooioOTj^coco 

OiiOTt*I-C^r-Ot-»OiOf— iiMOs 

OCOTf^OOCSCOb-^iOCNOOCOiO 

■^jf  CD -(jT  o  CO* ---r  oT  c^*  (T^*  r-T  CO  o  oT 
csmoooocDioc^Oiiococccq 

OSOOt^Ol^'-'iOCSt^<M'<t<(MCS 

r-^  o  oT  c<r  tV  CO '^  Tf^" -(aH"  10  CO  10  CO 


O'^OOCOtOCOh-.— lh,'<J«OlOOO 
CDOiCNOOCOOlOsC^I— CD-— 1-^^ 
OluOiO.-i.-iiOOcO(MOi>-<-^0 

T-T  CO -^ --H  CO  c^  oT -^^ -^  CO  oT  ci -"-T 

OOCOcX5t--OOiGOOlC^r^t^t--'-H 
COOOOOOO-^OOOOOCOOOC^OO 

oT  cs"  06"  CD  00' o  CD  ^*' (N*  CO  r- .-T -^jT 

(M-<J*c000C0t^O(N'*'^CJ0u^«O 


C^COCD-^r-Oi'-HOOOiCOrt^iOCO 
■<^OiCDl^<MOi(MW-^iOr-iiroOS 


i-H  COOOO'-lt 


■*  CO  <N  »0  I--  lO  t-^ 


t^00t^Q0CO-^tOiO»OiOTj<»O»O 


Tt<tNC^r^«-t(MiOcOOiCD'^iO(N 

■^t^t^cooot^cocMcoior^ioco--* 
r---it-.oo«^o^»oioiococDr>- 


C^OO(Mr^'«tiCOCOCDOOO(NOO'<*< 
-rf00OCCC0r-l.-li0t^C0t^O»0 

rt^tO(NCOu:i<N0000030000005 

cC  cs  c^*  (N  <m'  c^*"  cs  c^"  cq"  «""  ci  co"  c^" 


cOt'-OOOiO'— •C^CO-^iOCOt'-OO 

^3i  ^  ^i  <^  <3i  ^■t  ^i  <3i  Oi  ^i  Oi  '^  Oi 


001 

C-www^w^wwwwOO  GO 
00  !->• 

•«:fTt*t-0it^t^00OiO'>^r^00»0 

OiiOtOCOTPCO.-'OO^'-iCS^iO 

c^cor--'^coo5"^cq"ti-Tj<ioot^ 

OT  C<f  »C —T  r-T  GO*  CT  w  O  t-^  O  «0  CO 

TfOOSOiOOOSiOOlOit-^C^TPCO 
OSO'-HCDCOCOl'^'OOaco-^iCO 

lo' 00  »o  CO  oT  CO  c^"  10  o  cnT  t-T  00  00 

<fy  .-H  IM  — *  I-H  Cq  i-l  ,-H  rt  »-l 


CD'MC0lO00t^rH0SOTri-«S^O*O 
OlcOOO(N-^THTt*(NCOi-HCqcO-^ 
COQOCOCOI>-COOi»Ot-C^COO'-H 

oT  00  c5  tC '^'"  00"  oT  Tt^" -<s*" --r  Th  oT  00 
cqTt^cooor--oocO'-#cooaO'— 'W 
ccOiTt'-^O'^i-H'OCOUtit-^Oi'^ 


t^  t^  00  t^  CO  t 


Ot^rHOO^CQ'O-tJ^COCO^OS'-H 
CDC0t^»OC<lC5t^iOt^iOiO(NW:i 

CD'^OOOl'-HOO'odcDOicDod'-HCO 
C0(N<N(MTt<Tf<COCOC0COCOCOCO 


oascqoi"<*^tO'— icDcOTHGor-r^ 
o-^ooiiocqor^cs»oot-'rj< 

t--»-HC^c<lO:coOst^Ot-05iOl^ 


oOrHcO'— 'locoi^o-^oioicoao 

COt^'^COCOC^CDtNO'-HtriOiCO 
COO5O0(NOit^Ir^(M'-'t^0000'^ 

OT  i-T  GO  ■^'"  of  f^*"  lO  O  oT  <N*  CD  ^  oT 
-<*"-^Oi000(NcDO000ir^OC0 
OlOO^cOcOr-HiMOit^t-'i-H'^O 

€.19^.   .^*.   .*----- 

C^OacD'-<»OCOiCiOt>-00l>-t^ 


r  Tji  o  01  O '^  t-^ 

I  .-I  CO  rfi  T-H  o  »o 
r  r-  T}<  O  '-'  »0  CO 

I  od'^irf^cc --H 
I  -^  to  cs  »o  --<  t^ 

1 10  o  ^  r^  t^  1-H 

I  cTio --H  t^iM*" 


OOWCOC^iOOsOO-^0503COOO 

C^iOi-H.— <CS'-Hi— fCMO-— IC<»03CD 
COfN-^ClGOC^— i(M'-Ht-0000'* 

of  CO '^'"  Oi" -H  oi"  rj-"  O  OT  cf  CO  T)-' cT 
-<^O"^C^C0OC3O000it--OC0 
plCV10'-<03"^00:t^I^'-i'<*<0 

CO  ■^  10  CO  w  CO  »o  to  t>r  00  t^  t>^ 


(Mt^-cor^t^Tt^toocococoioi^ 

■— 't-^OOOOOOCOCOCOCO-^OJ^^ 
C^CiOfNC^CO-^COCOTfCDOOS 

tCo  10  co' oT t^ -^  1-H  os"  CO  CO  CO  c<r 

C0(:-^COOOOC^C*^000(MOOJ 
l>.t-^-^>-HTt^CDt— COOOiO-^OO 

00  GO  CO  OT (N"  O  t--' ■^' of  CO  CO -"-T 0 
■^COOCO»OCOtOtO»OCOCOCDCO 


Ol^OtOQOOt-'OlCOOlOOCOOO 

--(Olt00i00C0G0O'«t*0501*OC0 

050Jt^oiaO"^io-^cocooo>t^ 
00  "rr"  of -**  ^"^ '^ '^'"  of  00  t^  o  10  t-^ 

■^COOitOOt-— iQOCO-— '005»C*0 
t^Ol'^t^t^LOCOOOCOt^OlcDT}* 

o  oT  o  10  o  of  ^^  00  oT  ■"rp  to  oT  n' 
co-^r^r^cDOcocoto^ococD 
OJt^c0l>l:^iOl^0000OOO0» 


OCOOSMOiOOtCCOt-h-Oi-— 'O 
■^CDOJrJHt>.OOI-^04"<}*rJicOCO 

CO  to*  1-H  c5  CO  ^*  ■-'*  CO  O  CO  '-H  O  00 

COI^t^I>-totOCOCOCOCDCOcDtO 


T— 'tO-^COOOGOtOrt^-^h-t^-rfOS 
COCOCOOsGOOJOOOt^Tj-Tt^iOCO 

Oitooio^-"*ooc:oooo 

of  CO  of  CO  of  of  CO  co' CO  CO  CO' CO*  CO 


O  "«*<  CD  Ol  O^  CO  C 


_     .     _-- iCOOO'-fiOOSCO 

r— •-HGOOS'^tOOCDOOtOCO'-H 
COt^t-HCOl^t^OOOr-'OOOSOOl 

■^  "^  "^  T^  1^  ^ -^  ^  lO* -^  ■^  10"  to" 


cor^oooiO^oico-^^jtocot^co 


^^  ^^  CMCqC 


STATISTICS  OF  INCOME 


443 


CO  00  Oi  •-I  GO  re  CO  ' 
OOOO^OiJ^COiMoOOiOOO--' 


-  O  CC  CO  ^  ■— ' 


OiiOTfOiTfCO'rr'-'COCC'-'C^CS 
.-MCOOit'-cOiO'^'rriOCD^COOO 


,-1  r-H  1-.  lO  »0  O  I 


.  »0  GO  O  lO  (N  t^  00 

■  CO  tO  ■^  to  o  o 


)  O  O  CO  t^  w  I 


cor^-^coiM— '■^o^'MTpaiaico 
oo'Oi^aocoosdoiasioajJO'— ' 


OOOO^OGO-rttrOC^Oi'^COr^CD 

oo-— 'f^ooc^'-Hcooir^cooo 
6e^--.^cs-:rc2»ococo'^-sroi>- 


OiCOCOcOO'^cOCOoOt^'^CO-^ 

N  (N  en*  --H  ai  GO  c4  X  CD  oo'  oi  CO  CO 
coc^c^rocO'^TPcccccocococo 


COiOcO<N30cOTt'Tf*(MiOr^CO'-t 

CDCDCO^OOOTfOSiOt-iO.— I»OCO 
00O"^t^C0-^O0i05C0t^C0t^ 


CSiM(N(NC0'<J"^CCCOTt*-^Tt"<5< 


t—  --ioir-.»ooococoo»ooooo 
loaiooi-'CTiCiC^oooooTfosoo 

OCOiOCOCOiO<NTjl,— (CCOO^ 


C^-TfOiiM'^r-cDGOCTiC^JcCr-^,— . 

looior^cot^coco^cocDiOTti 

COO'Tt^r-C^Tf^t^OCOGOGOO'^ 
C^  CO -^  CO  Co"  CZT  O '-H*' CD -^ 'iT  tC  00 


I  OOi  Oi  O  GOOO 
I  »0  l^  t—  CD  Ol  CO 

I  O  lO  ■—<  CO  lO  CO 


1  00  00  Oi  00  --H  "^ 


I  "O  CO  00  C^  "O 


t^'-'O00»OOi0C0O»OO00O 

lO-^i-Hcocor^ooooooO'^Oioo 

OCOO'-'OOCO'^r-icOOO'-H 


IMOOOOOCDt^OOOClC^COv-H^ 
iOl>-COCOOOC?l»OCO— 'OcOiOtJ^ 
COi-'CDGOCOC^OOOOaOcXiO'^ 

c^' o  o" oT  o  lo  cT --r  co' ttT ^" tC oo" 

^^^^         rt         ^  ^  ^  C^  01  ^  ^ 


:  OGO 
1  Mco 
5  00  — 


OS  oo-^  r-coco 
CO  t^  05  as  c^  CO  00 

CO  t--  »0  •— '  iO  O  >— ' 


OOOSC^t^-^OliOOOiOCSCOOO 


■I  CD  (N  ( 

.Tt*01" -_ 

JtOcOOGOiCCDiOCOCl 

co*"od"-t"oo'"  r-'  lo"  rf  (N^  o  co'aT  (>rco" 

CQOC^<N(NCDOiOiOOCn>'^r^ 


b-oor-aiOi'*'coo*ooi-^»0(M 

C^CDTp(Nt--fOt--OCO  —  (Nr-oo 
lOCOCiO'-HOCOCOCO'^C^COcD 


•^OOt^OSCOOl'— ■OiiOCOiC'— 'CD 

r-LCO  —  '^o-*'C^cso-*cooo 

i-HO5C^GOCOcO00CniCO00t^CDO5 


eor--»ooc^oo<McoTf»ooo»oc^ 

Cl'McOCOOcDOO'— 'OOCOC^— 'lO 

"tf-couot^c^-— it^i-^'Tft-t^rO'* 


r-.i-.,-HM-^.-.rHCS:.C^C^<M 


COiOC^Ot^CTi  —  Tj<Q0r^CftOi»O 
O— CO'^'^iOCOfO'-HC^iOi— '(M 

t^*  t--'  O  go'  O  — "  I--^  — *  CO*  •^'  O  00*  GO* 

CDt^t-CDCOiOiOCOcDcDCDiOO 


siococooit^'— asio^ 

•  Ci-— t^^C^IOOGOC^i 
lO  CO  lO  io"»o"'^to"ccrco'cD"b-'l 


eoo^ooo^io-Ht^t^ioooGO 

OacOOiOt^oOOilMOO^b-COCO 


(Db-oooso^-c^'^'^'OcDr-.oo 


107095—30- 


-29 


IM  1^00  '^  ^O 


S— <  -"f  00  c 
Tp  CO  —  c 


OOiOrPTfOlf-— 'r--h-GOrfCOO 

OiXiOOOt^OlOCOeNOSCDcOiO 

oco  —  ocDal'<**'-Ht^coGOco^- 
■^  lo"  od"  ^ --r  o  oT  od"  t-"  oT  oT  cT  od" 


OOOC^-^COC^COOOOSOiOS^ 

cD-^^c^ocoaooo^-coc^t^os 

iMcOOOC^OOI--cD--HOcOOiCO 
CO*  >0  i-T  lO"  Co"  OO"  t^  O  CD  CO  oT  C^  GO 

-"•rc-rftoio— 'Tr>-»c^iOi--coos 

OOcOTpi— tcOiOCOCOcDr^rr^OO 


■»*<GOootO'-H-<^.-iioc^r^osa303 

i-«COCOCOG0CO00CDI>.COOSI:^r* 


ooc^t-a>ot^oooiOO>o<Nr^ 
loioajt-  —  »ot^t^.-Hco.-H<Nio 

CO  00  co'  Oi  -^  (N*  u^'  — *  C<i  t^'  O  C5  o 

iO'<*^iO'^iocoio»c»OTf*ir5C<JC^ 


iOOC^O'<*^'-HC^t^fO»OCOcO(N 

co<Mi^cor^cooi^'-'OOTtir-(co 
00t-C0-^c00it^Oc0Tl*O050i 


lOi— lOSt^C^'— '"^OOrHGOlCOCO 
COCOO-^iNOcOGO.— 't-'OcDCO 
OCD-^iOMCTiCi'^GO'OCiCOiO 


u:)Oit--ior^aicocooo--*<N-Hco 

-'J^Tf^OSO'— <^-C005C000»OO 
1— tCOi— 'OJiOO-^GOO'^i-iOiO 


-^r*COCOC^'-H.-lr-.C^C^<MrHC^ 


■rt*  ,— (  1— t  to  CO  lO 
O  lO  CO  —  CD  O 


OcOOirt*  Tt^  ■ 
CO  CO  C^  <M  »0 

O  CO  •--  CO  CO 


iOh-OOCOr-OOOGO<— "OOiOQCO 
COCOOOOOCOCOQO  —  t^OCDCO 
OtOCOCDOOOOTfGOtOOicOiO 


lOOS-— <»OCOICCOCO'30  —  CSt-HCO 

Tt^.-..— .oaoi;Di--cooicooooo 

.-.■ittiOGO  —  CO'^GOO'*'— lOSO 


i-H  —  <N  C^  C^  —  <N 


Ot--f-t-^cDc0O-^»03iC0i— 100 
C^— •COCOOi'— 'Ot^iO'7"C5C^>0 
COC^tNCSJOt^Oi'^tO'^t-^OO"^ 


ocooc^coooot-^^r^ioooco 
oc^r-cji'-'t-c^— ^"ooscof-co 

coo-— 'OitOiOiOiOCOC^Oi— t-o 


-OiOSCOiO'OOCDC^Oi— G0t~-0 


o-^"— 'toior^-'^cDO'-HCOcO"^ 

■—  lOiOOiC^lOOCOt^OO-HCOCS 
r-HOsGOOOCOOlCNOOcDCDGOCOO 


r-iO'DOOiO'— 'lOCOCOCOC^OSCO 
CDh-O-^fiOCliOGOTfOOCOCO'* 
OOCDCOGO-— 'lOaiOGOtOOiO'-H 


Oi— 'COTfCOiCiOt^I-^CO-fOiO 
iC'30  00O"rfiCOtO»0r-CDr-05 


(MoOCO^OrOfM^OOtO^OO 
■^Tt^OtNOs-^C^fMOi'^OOOOOO 

CO  — <  o  o  »c  r-*  ■^'  GO  r>-'  d*  OS*  C)  GO 

Tt<iOTj<iO'^CO-^^'^tO-^iOTf 


COtOOC^OtCOS'XCOiOt-OSfN 
f-'(Mr--'rj*C^»O-r}<X>G0C0C0G0'-H 
COOO— •■^■^'—  CO-^-^COiOiOI^ 


^lOC^tN-^cO  —  UOCOOCOIOOO 

C0'rr'*ii^0S00i0'>^0S(N00C<»O 
-rt^iOiOGOOOOOO'-'O  —  to 

co"  CO  c4"  ci  CO*' co"  CO  co"  CO  co' CO  co"  co' 


cot^oooso-HNco-^toeot^oo 

OsOSOsOSCiOSOiOiOSOsOsOiOS 


(NCO 


r-icOCD'*cO'<J^i-<01rt<0^  —  Tt< 
OSCOCOtOtOt^COOSI-^r-HiOiOCO 
00.-HCDGOcOC^OS<Ot^OSOOOS 


Ot^'MCOiOTficOCOrt'OOOi— ir^ 
.-.C^XCO--*!— 'OlOOt^cDt— t>-OS 
MiO— OSCO'-ieOOit^TT'  —  lOtO 

■-ri-ri-r     c^"to'co'c4"co'co'"^»o -^ 


cOcOTt<OlCO0000<OTt<OSCOcO^H 

wcDOi  —  ooioooo(Mr^coaso 
coO'-HO'-HC^r^ooioooooo 

CO  CD  QO*' 00*"  trT  f-T  ocT  GO  i?T  o  O  O  (>f 
-^OCDtOiOCOCOt--C^.— (t^CD  — 
OCOiOOtOTj'C^COTt'C^J'^GOC^ 

rjT  <>f  co"  o  CO  cf  00  ^*  — ^  cf  to  c>r  c^" 

t-i.-Hi-ii-i'^'^WNcOCO-^rJ*'*** 


i-Hooc^o-^h-r^cDt^coc^cocD 

t>-^coc0C0t^i-iC^iO0iC^05I>- 

CSC0  05tOC40Tt*'t>^lOTt*CD*MO 

COCllNCSCO'^COWCOCOCOCOCO 


cDt^ooocoo-^cor^ot^ooc^ 

OS^^OSOSCOtOGOt^OOOS'*'^ 
C^MNi-fC^COCONCOCOCOCOCO 


OSC^^-tOOSOiCDOO  —  tO(Nt^GO 

coooooot^(Mi-«oor^cococoo 

cDtOt^t^fHOiC^^CSiM  —  C^CO 


OO-^cOCO-^C^Ii-Hr-iCOO-^GO 


»-<  CD  Tt*  CO  O  to 
CO  to  t^  N  C?5  00 
(N  C^  OS  CO  M  lO 

c^os"io"os"r^*'ccr 

CO  O  <N  f-  'O  (N 

to  OS  as  c^  w  _ 


OS.-i^^HCOOS--iOO  —  towt^oo 

COWtO'-HiOCOCOOO^-COCOCOO 
cOCOTPOOtOCDCO.— 'MC^.-t(McO 


OGOtOOCDt^iO  —  .-<00O"<J'00 
CO'-'iOiOCOW'^COi-H  —  cococo 
.— lOcDOlOOtOOsC^OC^C^'-HO 


r-^osc^oOco^tot^cor-c^-^cD 
loocotoosc^-^tooscoc^r-co 

CO  —  ^C^r^C^OsrfcOOCOCOCN 


ostNoscs  —  coas<M050oaso 


OStOOOGOfM'-'OOOOt^asOSCOOO 
cDOOSCOcDcOGO-^-^Oir^C^t^ 

csr-d-— 'OOcDi>.c^--<c^cocoas 


C^COCOOiTj't^O'— icDCOCOt-'t^ 

i-ir^cotOrt<rrTf«oscotO'-icD'^ 
^C<cDtO00NCOOa0500cDr-iO 


00'<t"CDcO  —  OOtOOOOOtOcOCO 

'«J*rHOONTfQOi-"<*<COTt*Tj«tOlO 


oscioooascocoTj<cot^coc^  — 
c^oocor-cDC^Gor^Tt*ot^i>-'— I 

t--.*  CD  C>  ■<*<*  t^*  OS  to  CS  -Tti  to*  CO  ci  to 
COI^t^t^COtOCDt^CDCDCOcOCD 


asosoO'-toc^wtocoooosco'* 

O^  —  cDC^tooOtOGOOasQOfM 

cot>-toiocotocot^cor*cDcot- 


lOcDcO^cDNCDoOQOOCOOsC^ 

OcOcOtO  —  COCOCOCOOOOSOO  — 

ososr^i>-aso»oooooo-^ 


cot^oooso^Nco-^tocot-oo 


444 


STATISTICS  OF  INCOME 


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3C^ca— '0  03Ccoc^ooNr^c<i 

—  t^O  —  C^C^  —  CNtOt^^OO 

U-  —  ..-^c<«C:  =  =:XC^t-co 

B 

c; 

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cxHNCj-^^ciit^siMOt^ 

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sso^  —  r^c^L-f~t~oct~iNoo 

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XOC:i.-u-=:roOX  —  -J'XO 

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Trroc:rcr~  —  ^;  —  ^r^^i-^co 

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t^oCiCiNMuiodco^cqt-rt 

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STATISTICS  OF  INCOME 


445 


CO  C  CO  lO  o  t^  :r  i^c*  r- re  crT  re  re 
^  TjT  oT  ;c"  Ci  i^  ro  cT  QC*  re  of  re  c^'~ 


^ 


CO  r-l  IM  C^J  ri  .-»  C4  r 


CO  X   O  O-T 

cTx'ce  cTcTo  ^e  r^  :c  o  tr:  c;  o 


«& 


ceoc^ceccccww^ 


CO'<S<-^O^CiTt*t^CSOCC'Ot^ 

WO^O  —  :SOOC^cCt-CC!£> 

Tp  Gc*  X*  rf  S  S  cT  tc  sT  c^  ci  cTt^ 
rt  o  —  c;  -^  M  c;  »-■  T^  —  —  t-e  t^ 

^  ^  -^  —  u-  c^  —  -^  re  X  ^o  X  :o 

•-^"  -^'  rf  c;*  x"  S  ^z  ^z  re"  re  ce  of 


i-H  o  t-^  -^  lO  r-  *c  — '  —  :c:  X  n  -^ 
^-tt^ciTficcexx^e^^'^ci 

—T  cT  -3-"  c4"  — *  x'  u-:*  X*  ^*  -^*  a:*  cf  tjI" 
0)ccceXTrt^«O0)t^-*i-'er- 

Tf't^^CMiOX^C^C^*-'*^'— 'h* 


CO'— 'j5C<»S3ioeet^Cir^  —  coo 


C4CQ* 


'  ■^  o  o  C5  o  ; 


5 1^  r^ 


•^:C-S-XX!:C^t-MCSrO-^tOCO 

oro'^coorrcotcxr^csxco 

c^  of  x'  cT  ic*  tC  -e  lO  o  :c"  r^  tC  xT 

xtcr-:cocex^»-'^::c:t^ox 
L-^— 'coc^r^oc^r^cccer-t-er^ 

ce'cT  lo  x*  o  Le'r^Tf^  x  x*'»-'rt--rQO 
•^xciCic^r^Ci-^oi'rLricoo 

^  1— I -^  ;c  CO  CO  ^  ce  CO  ^  ^ 


csce^ccxoiocjoioirioi:^ 

ootocotcco^r-r^oou'D-'j* 
cOTrt-ec^ceocswX:coi>.»o 

GC"co  re*" o  CO  x* r-^ ^ si" r-^  "-'foToo" 
CC--HOO  —  t^co— ':o;c:cxc^ 

C0CS-HC0^C0C0iC^"*I>-Ci»O 
r  I>r '^  — T  o' -^  X"  CT  O  35  of  O 


^- 


i-iCOCOOIO<OI01-HOJ^ 


OW—'CDOOOOOOQOCOeoN 
T-'OOXOS'^OiO'^COCOOO'-H 

ciTt*^QOiox*ocost^io^"^r^ 
cococococo'^cece-rT'"^'<rcoco 


^-CC^CC5'<**^O^O^00lO^?:C--^ 

oco^o^t^»o-^TfiO!:cceX'«j' 
i-^t>^t^c«ir^c;cex"— -"cJoxJo 

■^COCOCOCO'^^TCOTfCO^O^  CO 


'^C0^'<*<CiO»0-^(00lQ0iCC0 

w-'f^woxoieO'-'oe^'^N 
tdr^id-Hodcot^Tjioioiooio 

Tt<C0»OiOi0:0»0O»OTj*'*W0l 


CO— 'OcCcCCO'^XOIOliOO 

r-iioo»oo'-'xr^'<^':C'^oi-H 
r^io^ioccwxcsoco— 'XCi 

i-H  — 7  i-T  r-T  .-T  cf  ^  .-T  of  of  of  ^ '-H 


x^oiO''r:coc5«:;ox'^o»— * 
t^icr^t-'Oicocc^ccTfr^t^oo 
r^TfOO^oi^TrciTrcoo^cD 

rjT  rp -^  CO"  Tp"  ;C"  lO -^  O  ue"  lO" ■^ ^ 


t^oao^-^^o^— 'cscoo^oico'^ 

asoo3^o:CLex!:ciaS'^— lO 
«o»ot*xoc;c:xt>.cccc'^cfl 


COiOC5!£;iOC^X»Ct^^'— icsto 

ccio^ocrTf«o^t^oa<:ccc':co 
ot^oscsooixo^'^'^cor^Tp 


^T"— 'ir^cjxx  — iTj"»ooaioicio 
i-ico»cooxh-'*cece-- ■Ci'^ 

CO<:ccir^C-OJXCOcC<:C'^C5'<** 

i-T  x" '^  r-C  h^  t^  t-^  00  i-*^  i>  o  <©  »o 

^■oi  ce  "CO 


dOO^t^cCOOCSOOaOOCO'**' 

t-iOX»CCscOr^OIO-<*'iOO<£S 

O'-j'Tf—ceoixciOJ-^t-csOfl 

ic" CO  t^ -^  r^  r^  T*r  :^*  co"  lo  of  t^ cf 
^-csoa^xoiox^o^ss^oi 


tC  X  00  CO  c 

of  o'o'ofc 


;  Oi  CO  ^  CO  ^ -H  -H 
^(sTio  oco'co  o 


^■C0:O'^CO'-i>-<.-CFHO1NCJ0fl 


0Oi-i00t^'<*«X'*O«-HCO^^t^C9 

«-«X^^COI>-O:»CC'-i<©00Tf'^ 

oo;oocico-^t— oco-^<ct^r* 

cT o  «rf  cT  x"  ^  »o  of  i-T "^r  CO  ^ o 
t*r-t~-r^  —  occt-HCixcociio 

^^xoaxco-^ocoxo-'S'Tj* 


I  C5  t-O  "  '^  CO  '^ 

I  Ci"  ^  ''T  of  of  O 
1  CO  — <  -^  o  ct  _ 
1  o  t-^  O  X  00 

I  -^co  ^t^co 

I  Ol  Oq  r-(  N 


COX'^--OCsC&"Ot*.-<<-tClCD 

wr-ooi-^re  —  t^ojt^c^cco 

^  i-T  -^^  L'i"  ue*  Le"  tc"  Tj<"  irf  cf  ^  i-o  t-rT 

— 'C-'*'^TpCi;C'^cere— 'CS-^ 

CO^'^O^-tOCOXCO^^C^'^CI'^ 

^ TjT -^  :-■  o  CO  i>7 x" o  r^ Ci  ^'' *o 


'  CO  ^  ■^  CO  O  Ci 
.-    ^"x'x'rJ^cT 

■I  X  GC  X  oa  oa  :o 

I  X  O  iC  ^  CO  —^ 

I  co"o  ci"co  •o''* 


oooscsr-ccocoooiXX'^ 


r;  X  ^  ^e  : 


to  —  rt  X  —  : 


i-^  O  :c  t^  -HC^ 

iCDX  O  Oa  O-^ 


i(^  — »  X  CO  o  ^ 


QOr^x— <r--t>-o»M^co^t^os 
— («cO'0::=04X'C;c-^:cX'^''t< 
xo^x  —  Oixxtcco-*'^r'-t^ 

=S  X*  CO  X*  iC '^*"  CO  of  — '*"  CO  — ~  o 

■  !:c:coc;re:c— ^c;xco©»o 


--;  -^  o  ^  CO  c 


■<  O  CO  X  *0  Tfi  '<t' 


^«-  ^»-t 


b-.^^MNCi'^CO'^O)— '— IC50J 
OiCt^^COIOt^Xt^SSCiCCOl 

t-Oi— 'OiOOJt^X— lOJiOOX 

C5  CO  cT  cc 'S*  of  t^  r^  lO  irf  ^"^  ce  of 

O'^t0'^c:o^t^:C0iO0i0i 
'(jiioiocccet^t^'^otc^wCi 

^  2  x" -^ -^  of  T-T  CO  o  75?"  p' t^  ^ 


-ce-rt-'.r^iccci^'O'O 


r^  o^  «  ^  X  o  t-,o  lo  t^  — ■  35  -* 
i--r^t^OflcoO'^cot^oC'^cit'3 

iOC50i-^ocot--(CXx;^c:co 

of  r-T  of  CO*  x' of  x"  r^ '^*  of  CO  x' Oi' 

CC— ''^'— 'COXt- ^XCStT— '^C 

i:^cs^oac:coxoiO)"C:'^>-':i 
of  ca  ;c  of  CO -^cTo'of  — 7i  ~    "    " 


;  'S- 1*  r^  :c  r^  o^  t 


M^  X  X  X 


cs— ■cooo^'fj'Xt^^xca-^CR 
(OOXi-':;cx'-'t^C5x:o^o< 
3'ue'^*~'of  cTcTof— 7 1^  of  or  ~ 


C5  X  ;c  CO  t-e  t 


o  OJ  -H  X  CO  oa  CO 


•  xc;:co^ajce'^'-toiC5i^ 

OC  cT  CC  od"  lO  CO"  TjT  u~  TjT  X  O  TJ-' ijO 


oxr^ccrfx-^^ococcxoi 
cc^cooiOi-H-^fixcor^ojcoo? 
oaiocDCi-^iOOaxci^:r^t^ 

CC^Tt^CO^'cOrt^X?— <"<:c"ioof— T 
cc-— '-^cs— •xo)a)coc5:r'--io 

lOXOOCOOOa^tCXCiO^OS 

x"  -^  :c  ^  ^  x"  C5  OS  ^  co~  rr  of  yf" 

cor^dOj-^yDos-^TfO^— 'O^o 

0<»OX?Ca5'<fiOt^Ot^Xt^':0 


ocoocoTj*r^xc;r^'<j<3:-t'Oi 

t^O'^t--— 'OOlTfOI— "Oh-X 

o^o^'^o^-'^^coxoj— ^'^crt^ 

tc^co"<o""^to'ce"o  ■^^c'^otc  o 
o^oit .re'rr--'^<:C!:ct^-^oa 

t--^d:CX3i3iOflXXO^C:-^ 

crTic  t^  ci"— *  :c~  CO  t^^ocT  X*  of  r^ 

cit^oi^ot^x-— 'XLOc^ce'^ 
ioceioxoo»oc;r^-*oiO)co 

r-T  ,-r  — T  of -^*' .-T  ^^  ^"  of  of  of  of 


OSO'^OCit^CrOXCiTfOIX 

csco^TTi-euecs^X'— r 'X 

oooi  —  ox-^o  —  cix-^o^t^ 

iC  t>^ -h' yr  Tf*  X~ 'Tf' Ci  C5  •*"  of  — *  O 

-^oir^x-^tco^ciCit^cooio 

cc»-':oJ'*X'^ce— 'Oc:c3CiC5 

00  i-T  — '  of  "*  T}-' of  CO*  t^  — *"  o  t^  ca 

C^}t^iOr^I>--^»00"3CCCCiOCD 


OX05-^Oi000010a^:fC50 

OSClTf^Hi— luOi— lOiOCCCOXOi 

oood  —  Tj^— --^— 'of'^ococo 


cO'*L':>— ^tcc:xxoltcasi:r:tO 
cs^xr^oi^oo-^cctcoaco 

x'oioqt^oicscr-^odocicib;^ 


CCl^CS^^'<*'OCC'^XOI-^'* 


XXOXt^COOlXXCOOXCO 

tco^Tf^cx^cx-^-^ooir- 

<CO'^'^XCOCJOXXOC»t^ 

of  CO  of  of  of  of  of  CO  of  of  CO  of  of 


r-cssitnoicsr '35— 'COt^x 

io:cxt^r-ooix^-^rto:co< 

x-'rxxciO-^xtC'^wox 

?D  iCcd" CO" CC" CO" I>^ t>^ t-^ 00  CXT OCT 00 


cscoxc:3c:-^-^"xr-xx 

(OOOiCXt^^t^t^t^t^t^t^X 


»-»aiOSTrcoeoxoi:oioojcso 
oci^-HOt-*o<^;ccco^co"^ 

CO»CiOO'*:CXOCOOI— 'Ol-^ 


i-eco^T*<xo«=cr^'^c33t~*?rco 

coojccueci-^csd-^xMOOi 

—T.-roc^ofofofrococO'^io 


•-l--^CO— 'O-CO-^^Ct'-'— iXO»^ 
05'*O^Oi:C;£:c0010— «0'<»< 
C«cocotOt^!:c;:D!:3*0-^'<*«'*'^ 


«Cb-occso--o^cOTj-tO!rrh-oo 
^-^^^csic^c^c^c^c^iojoaoa 

Ca  C5C^C5CaC2C5C5C5C>C^Oa05 


"rct^-XCSO  —  OlcOTf'OOh-X 

^^r^X-cMoio^oqoio^oaojN 


c:  c:  c;  C5C5  ; 


i  31  C:  53  O  Cs  Si  Ci 


ot^xsso  —  o^^s-^occr^x 
1-1^  —  — cso?o«oio<o^o«ojo< 

CsC5C3Ci3:dC;CiCSCSCSC53i 


SUMMARY  OF  STATUTORY  CHANGES 

IN  TAX  PROVISIONS  AND  TAX  FORMS 

FOR  1928 


447 


CHANGES  IN  THE  INCOME  AND  PROFITS  TAX  LAWS  AFFECTING 
THE  COMPARABILITY  OF  STATISTICAL  DATA  FROM  INCOME 
TAX  RETURNS  OF  INDIVIDUALS  AND  CORPORATIONS 

INDIVIDUALS 

Tables  A,  B,  and  C  show,  for  citizens  and  residents  of  the  United 
States,  nonresident  aliens,  estates  and  trusts,  the  minimum  income 
for  which  income-tax  returns  are  required,  the  personal  exemption, 
credit  for  dependents,  and  tax  rates  under  the  revenue  acts  of  1913  to 
1928,  inclusive: 

A.  Individuals  required  to  file  returns,  personal  exemptions,  credit  for  depend- 

ents, and  normal  tax  rates  under  the  revenue  acts  1913  to  1928,  inclusive. 

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

C.  Individual  supplemental  income-tax  rates  and  tax  credits  under  the  revenue 

acts  of  1917  to  1928,  inclusive. 

CORPORATIONS 

Table  D  shows,  for  both  domestic  and  foreign  corporations,  the 
income  and  profits  tax  rates,  exemptions,  and  credits: 

D.  Corporation  income  and  profits  tax  rates,  exemption,  and  credits  under  the 

revenue  acts  1909  to  1928,  inclusive.     (Applicable  to  domestic  and  foreign 
corporations.) 


CHANGES  IN  TAX  LAWS  AFFECTING  THE  COMPARABILITY  OF 
STATISTICAL  DATA  FROM  ESTATE  TAX  RETURNS 

E.    Federal  estate  tax  rates,  specific  exemptions,  and  credits  against  estate  tax, 
revenue  acts  1916-1928,  inclusive. 

INCOME-TAX  FORMS 

Facsimiles  of  the  individual  and  corporation  income-tax  forms  for 
1928  are  to  be  found  following  page  463:  ^ 

1040 — Individual  income-tax  return  for  net  incomes  from  salaries  or  wages  of 
more   than   $5,000,  or  income,   regardless   of   amount,   from   business, 
profession,  rents,  or  sale  of  property. 
1040A — Individual  income-tax  return  for  net  incomes  of  not  more  than  $5,000 

derived  chiefly  from  salaries  and  wages. 
1120 — Corporation  income-tax  return. 

1120L — Life  insurance  company  income-tax  return  (for  companies  issuing  life  and 
annuity  contracts,  including  combined  life,  health,  and  accident  insur- 
ance) . 

449 


450 


STATISTICS  OF  INCOME 


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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      coun- 
tries or  United 
States     posses- 
sions were  not 
allowed    as    a 
tax  credit  but 
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capital   in   excess 
of  $6,000.2 
Net    income    from 
business     having 
Invested  capital:  ' 
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 
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per  cent  of  in- 
vested capital. 
Net  income  in  ex- 
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cent  of  invested 
capital  but  not 
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per  cent  of  in- 
vested capital. 
Net  income  in  ex- 
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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 

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STATISTICS  OF  INCOME 


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*  plus  an  amount  equal  to  the 
e  percentage  of  invested  capital « 
the  taxable  year  as  the  average 
ual  pre-war  income  was  of  pre- 

invested  capital  (not  less  than  7 
more  than  9  per  cent). 

established  during  at  least  one 
lie  year  of  the  pre-war  period,  8 
cent, 
ring  pre-war  period,  corporation 

either  no  net  income  or  a  very 
11  net  income,  or  if  invested  capi- 
■an  not  be  determined,  same  per 
,  as  that  of  representative  cor- 
itions.    (See  sec.   210,   revenue 

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462 


STATISTICS  OF  INCOME 


Changes  in  lax  laws  affecting  the  com'par ability  of  statistical  data  from  estate  taxr 
returns — Federal  estate  tax  rates,  specific  exemptions,  and  credits  against  estate 
tax,  revenue  acts,  1916-1928,  inclusive 


Net  estate 

Revenue 

Revenue 
act  of  1916. 

In  effect 
from  Sept. 

Revenue 
act  of  1916, 
amended. 

In  effect 

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

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

Revenue  acts 

of  1926  and 

1928.   In  effect 

Exceeding 

Not  exceed- 
ing 

Amount  of 
block 

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

3,  1917,  to 
Oct.  3, 
1917,  in- 
clusive 

In  effect  from 

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

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 

1^ 

2 

1 

1 

$50,000 

100,000 

50,000 

2 

3 

4 

2 

2 

100, 000 

150,000 

50, 000 

2 

3 

4 

2 

3 

150,000 

200, 000 

50. 000 

3 

iW                   6 

3 

3 

200. 000 

2,50,000 

50, 000 

3 

4!^,                   6 

3 

4 

250, 000 

400,000 

1,50,  000 

4 

6 

8 

4 

4 

400.  000 

4,50, 000 

50,000 

4 

6 

8 

4 

6 

4,50.  000 

600.000 

150,000 

6 

7H 

10 

6 

5 

600. 000 

750.000 

150, 000 

5 

7M 

10 

6 

6 

750. 000 

800, 000 

50.  000 

5 

7H 

10 

8 

6 

800, 000 

1,000.000 

200. 000 

5 

7)4 

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 

10^ 

14 

14 

10 

2.  500. 000 

3, 000,  000 

500, 000 

7 

10!^ 

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 

la 

4, 000. 000 

5,  000,  000 

1,000.000 

9 

13H 

18 

18 

14 

S.  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 

18 

9. 000, 000 

10, 000, 000 

1, 000, 000 

10 

15 

22 

22 

19 

10,  000, 000 

10 

15 

25 

25 

2CV 

1 

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  ofl926). 
In  effect  from 

6..55  p.  m. 

Feb.  24,  1919, 

to  10.25  a.  m. 

Feb.  26,  1926, 

inclusive 

Revenue  acts 

of  1926  and 

1928.    In 

effect  after 

10.25  a.  m. 

Feb.  26,  1926 

Specific  exemptions: 

Resilient  decedents 

$50, 000 

$50,000 

$50, 000 

$50,000 

$100,000 

Nonrpsi(ient  ileeedents 

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      by 
the    dece- 
dent in  re- 
spect     to 
property 
included 
in  the  de- 
cedent's 
gross     es- 
tate   for 
Federal 
estate  tax 
purposes. 

Not    to    ex- 

legacy, or  succession  tax  made  to 
any  of  the  several  Statas,  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  tax. 
(  S  u  b  s  e- 
quent  to 
10.25  a.  m. 
Feb.  2  6, 
1926.) 

paid  by 
the  dece- 
dent in  re- 
spect 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, 
the  effective  period  of  the  gift  tax  law  4.01  p.  m.  June  2,  1924,  to  Jan.  1,  1926.  (T.  D.  4156;  Supreme  Court 
decision,  Untermyer  v.  Anderson,  276  U.  S.  440.) 


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ble  Interest  on  Liberty  Bonds,  etc.'    (From  sd 
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INDEX 


A 

Page 

Accident,  casualty,  fire  insurance  companies,  etc.,  income-tax  returns  of 

corporations  {see  also  Insurance) 339' 

Accounts  and  notes  payable,  in  corporation  balance  sheets,  by  industrial 

groups - 381,  383,  385,  387 

Accounts  and  notes  receivable,  in  corporation  balance  sheets,  by  industrial 

groups - '380,  382,  384,  386 

Aerial  transportation,  income-tax  returns  of  corporations  engaged  in  {see 

also  Transportation  and  other  public  utilities) 337 

Agricultural  machinery  and  equipment,  income-tax  returns  of  corpora- 
tions engaged  in  manufacture  of  {see  also  Metal  products  and  processes)  _       336 
Agriculture  and  related  industries: 

Income-tax  returns  of  corporations  engaged  in,  by  industrial  sub- 
groups  26-27,334,408 

Income-tax  returns  of  corporations  engaged  in— - 

By  assets  and  liabilities  classified 380-385 

By  income  classes 375 

By  States 341-342 

By  years  1920-1928 342 

Receipts  and  disbursements,  classified 318, 

322,  326,  330,  390,  396,  402 

Revised  figures.  Statistics  of  Income,  1927 329 

Individual  income  from,  number  of  returns  and  net  profit 14-16 

Airplanes,  income-tax  returns  of  corporations  engaged  in  manufacture  of 

{see  also  Miscellaneous  manufacturing) 337,  410 

Amusements,    theaters,    motion-picture    producers,    and    motion-picture 

theaters,  etc.,  income-tax  returns  of  corporations  {see  also  Service) 338,  411 

Assets,  in  corporation  balance  sheets: 

By  corporations  reporting  net  income  and  no  net  income 31-32,  380-388 

By  industrial  groups 380-385 

By  size  of  net  income  and  deficit 386' 

Revised  items,  Statistics  of  Income,  1926 337,  388- 

Auto  bus  lines,  taxicabs,  etc.,  income-tax  returns  of  corporations  {see  also 

Transportation  and  other  public  utilities) 337,  411 

Automobile,  piano,  radio,  etc.,  finance  companies,  income-tax  returns  of 

corporations  {see  also  Finance) 339,  412 

Auto  tires  and  tubes,  etc.,  income-tax  returns  of  corporations  engaged  in 

manufacture  of  {see  also  Rubber  and  related  products) 335,  409' 

B 

Bakery  products,  confectionery,  etc.,  income-tax  returns  of  corporations 
engaged  in  manufacture  of  {see  also  Food  products,  beverages,  and  to- 
bacco)  - 334,408- 

Banking  and  related  industries,  income-tax  returns  of  corporations  engaged 

in  {see  also  Finance) 339,  412' 

Blast  furnaces,  steel  mills  and  rolling  mills,  etc.,  income-tax  returns  of 
corporations  engaged  in  manufacture  of  {see  also  Metal  products  and 

processes) 336,  410 

Bonded  debt  and  mortgages,  in  corporation  balance  sheets: 

By  corporations  reporting  net  income  and  no  net  income 32' 

By  industrial  groups 381,  383,  385,  387 

By  size  of  net  income  and  deficit 387 

Revised  figures,  Statistics  of  Income  for  1926 388-389 

Boots,  shoes,  slippers,  etc.,  income-tax  returns  of  corporations  engaged  in 

manufacture  of  {see  also  Leather  and  leather  products) 335,  409' 

465 


466  INDEX 

Page 
Building  and  construction,  etc.,  income-tax  returns  of  corporations  engaged 

in  (see  also  Construction) 337,  410 

Building  materials  and  equipment,  metal,  income-tax  returns  of  corpora- 
tions engaged  in  (see  also  Metal  products  and  processes) 336,  410 

Business,  individual  income  from: 

By  income  classes,  amounts  and  percentages 8-9,  11-13,  23,  85,  88 

By  industrial  groups,  number,  net  profit,  and  per  cent 14-16 

By  States 85 

Frequency  distribution,  by  size  of  specific  source  of  income 10-13 

Business  service,  detective  bureaus,  trade  shows,  etc.,  income-tax  returns 

of  corporations  engaged  in  (see  also  Service) 339,  412 

C 

Canned  products — fish,  fruit,  vegetables,  etc.,  income-tax  returns  of  cor- 
porations engaged  in  manufacture  of  {see  also  Food  products,  beverages, 

and  tobacco) 334,  408 

Capital  net  gain,  individual  income-tax  returns,  amount  and  per  cent 6,  8,  24 

Income  from — 

Bv  income  classes,  amounts  and  percentages 9,  88 

By  States 85 

Frequency  distribution,  by  size  of  specific  source  of  income 11-13 

Tax  on — 

By  income  classes 75 

By  income  classes  and  by  States 92-166 

By  years,    1922-1928 38,45,46 

Capital  net  loss,  individual  income-tax  returns: 

Changes  in  method  of  deducting  for,  revenue  acts  of  1924,  1926,  and 

1928 • 6 

Tax  credit  for — 

By  income  classes 75 

By  income  classes  and  by  States 92-166 

Total 6 

Capital  stock,  .in  corporation  balance  sheets: 

By  industrial  groups 381,  383,  385 

By  size  of  net  income  and  deficit 387 

Carpets,  floor  coverings,  etc.,  income-tax  returns  of  corporations  engaged 

in  manufacture  of  {see  also  Textiles  and  textile  products) 335,  409 

Cartage  and  storage,  income-tax  returns  of  corporations  engaged  in  {see 

also  Transportation  and  other  public  utilities) 337,  411 

Cash  in  corporation  balance  sheets: 

By  industrial  groups 380,  382,  384 

By  size  of  net  income  and  deficit 386 

Cash  dividends  in  corporation  income-tax  returns.     {See  Dividends.) 
Changes  in  tax  laws  affecting  comparability  of  statistical  data: 

Corporation  income-tax  returns 449,  458-461 

Estate-tax  returns 462 

Individual  income-tax  returns 449,  450-457 

Chemicals  and  allied  substances: 

Income-tax  returns  of  corporations  engaged  in  manufacture  of,  bv 

industrial  groups 25-27,  34,  336,  409 

Income-tax  returns  of  corporations  engaged  in  manufacture  of — • 

By  assets  and  liabilities,  classified 380-385 

By  corporations  reporting  net  income  and  no  net  income 26,  27 

By  income  classes 37  6 

By  States 358-359 

By  years,    1920-1928 359 

Compiled  receipts  and  statutory  deductions,  classified 319-323, 

324,  327,  392,  398 

Revised  figures.  Statistics  of  Income,  1927 340 

Individual  income  from  manufacture  of,  number  of  returns  and  net 

profit 14-16 

Cities,  number  of  individual  income-tax  returns  by 18-19,  180-312 

Clothing,  income-tax  returns  of  corporations  engaged  in  manufacture  of 

{see  also  Textiles  and  textile  products) 335,  409 

Coal  mining,  income-tax  returns  of  corporations  engaged  in  (see  also  Non- 
metal  mining) 334,  408 

Commission,  income-tax  returns  of  corporations  (see  also  Trade) 338,  411 


INDEX  467 

Common  stock,  corporation  balance  sheets:  Fage 

Bj^  industrial  groups 381,  383,  385 

By  size  of  net  income  and  deficit 387 

Community   property   income,    individual  returns   of,    number    and    net 
income: 

Amount  and  percentage  of  total  income 5 

By  income  classes 81 

By  States 84 

Compiled  receipts  and  statutory  deductions.     (See  Corporation  returns.) 

Consolidated  returns.      {See  Corporation  returns.) 

Construction: 

Income-tax  returns  of  corporations  engaged  in,   bv  industrial  sub- 
groups  1 34,  337,  410 

Income-tax  returns  of  corporations  engaged  in — 

By  assets  and  liabilities,  classified 380-385 

By  corporations  reporting  net  income  and  no  net  income 26-27 

Bv  income  classes 378-379 

By  States 365-366 

By  years,   1920-1928 366 

Compiled  receipts  and  statutory  deductions,  classified 34, 

321,  325,  328,  332,  394,  400,  406 

Individual  income  from,  number  of  returns  and  net  profit 14-16 

Contributions,  individual  returns: 

Amount  and  percentage  of  total  income 8 

By  years  1917,  1920,  1922-1928 44-46 

By  income  classes 23,  90 

By  States 87 

Corporation  assets  and  liabilities,  corporation  balance  sheets: 

By  industrial  groups 380-385 

By  size  of  net  income  and  deficit 386-387 

Number  of  income-tax  returns  filed  and  number  of  balance  sheets 

tabulated,  by  size  of  net  income 32 

Reporting  net  income  and  no  net  income 31-32 

Revised  items.  Statistics  of  Income,  1926 33,  388-389 

Corporation  compiled  receipts,  income-tax  returns;  by  industrial  groups, 
classified  (see  also  Corporation  income,  gross) : 

All  corporations,  amount  and  percentage  distribution 29, 

30,  318-321,  330-333 

By  corporations  reporting  net  income  and  no  net  income 322-329 

Consolidated  returns 390-407 

Fiscal  year  returns 413-423 

Revised  items.  Statistics  of  Income,  1927 30,  329 

Corporation  deficit,  income-tax  returns: 

Bv  income  classes 31,  36,  50-51,  375-379,  387 

By  industrial  groups 27,  34,  326-328,  381-385,  402-406,  420-423 

By  industrial  groups  and  subgroups 334-339,  408-4 1 2 

By  industrial  groups  and  by  States 

By  States 316 

By  years  1909-1928 48 

By  years  1916-1928  and  bv  States 425-445 

By  years  1920-1928  and  by  industrial  groups 341-374 

Item  defined 2 

Corporation   gross   sales,   income-tax   returns,   by   industrial   groups;    all 

corporations,  amount  and  percentage  of  total  receipts 318-328, 

330-333,  390-399,  413-423 
Corporation  income,  income-tax  returns: 

Gross,  by  those  reporting  net  income  and  no  net  income — 

By  industrial  groups 26-27,  34,  334-340,  408-412 

By  industrial  groups  and  by  States 341-374 

By  States 314-316 

By  years  and  by  industrial  groups 342-374 

By  years  1916-1928  and  by  States 425-445 

Net- 
Amount  exempt  from  and  amount  subject  to  tax 28- 

By  income  classes  and  by  industrial  groups 375-379 

By  industrial  groups 25-27,  34,  319-332,  390-423 

By  industrial  groups  and  subgroups 334-340,  408-412 

By  industrial  groups  and  by  States 341-374 


468  INDEX 

Corporation  income,  income-tax  returns — Continued. 

Net — Continued.  Page 

Bv  States 315,  425-445 

Bv  vears  1900-1928 4S-51 

By  years  1920-192S  and  by  industrial  groups 341-374 

Item  defined 2 

Corporation  income  statement,  income-tax  returns,  all  corporations  and  by 
corporations  reporting  net  income  and  no  net  income,  consolidated,  and 

fiscal  year  returns 29.  31S-339,  390-407,  413-423 

Corpo  ation  income  tax: 

And  war-profits  and  excess-profits  tax,  by  years  1913-192S 48 

By  industrial  groups — 

Amount  and  percentage  of  total  receipts 25-27 

By  consolidated  returns 34,  391-407 

Percentages  of  net  income  and  of  total  tax 26 

Bv  industrial  groups  and  subgroups 25, 

319-325.  331,  334-339,  391,  401,  408-412,  413-423 

Bv  industrial  groups  and  bv  States 341-374 

Bv  States 1 315 

Bv  vears  1913-1928 48 

By  years  1916-192S  and  by  States 425-445 

Compared  with  tax  collections 2-3 

Income  and  profits  taxes  paid  foreign  countries  or  possessions  of  the 

United  States A 28-29 

^Corporation  income-tax  returns  {sec  also  Corporation  deficit;  Corporation 
income;  Corporation  income  tax): 

Assets  and  liabilities,  by  industrial  groups 380-385 

B\'  income  classes  and  by  industrial  groups,  number  and  net  income.  375-379 
By  those  reporting  net  income  and  no  net  income — 

By  industrial  groups 26-27 

By  industrial  groups  and  subgroups 334,  408-412 

Bv  industrial  groups  and  bv  States 341-374 

Bv  States..-.''. 1 314-317 

By  years  1916-1928  and  by  States 425-445 

By  years  and  income  classes 49-50 

Compiled  receipts  and  statutorv  deductions,  bv  industrial  groups, 

classified 1 1 318-332,390-407 

By  years  1909-1928,  number  and  net  income 48 

Changes  in  tax  laws  afifecting  comparabilitj^  of  statistical  data 458 

Comparison  1928  and  1927  returns 25 

Consolidated  returns 390-407 

Deductions  in.      {See  Deductions.) 

Deductions  allowed  life  insurance  companies 25 

Dividends  distributed,  1922-1928 29 

Fiscal  and  calendar  year  returns  are  tabulated 1,  35,  408,  415 

Fiscal  and  part  year  returns  {see  also  Fiscal-year  returns) 1.  35.  413-423 

Income  statement,  analvsis  of  compiled  receipts  and  statutorv  deduc- 
tions, by  industrial  groups 318-332,  390-407 

Number  of — 

Reporting  net  income,  by  income  classes 30,  375-379 

Total,  and  bv  those  reporting  net  income  and  no  net  income — 

Bv  industrial  groups... T 25-27.  334-340.  408-412 

Bv  States.--.^- 314-316 

By  years  1920-1928 342-374 

Unaudited  returns  tabulated 1 

•Corporation  profits,  income-tax  returns,  by  industrial  groups: 

Compiled  net  profits,  amount  and  percentage  of  total  receipts 318-321, 

390-395.  322-332.  396-407,  413-423 
Compiled  net  profits  after  income  tax.  amount  and  percentage  of  total 

receipts 319-321.  391-395.  323-332.  397-407,  413-423 

JFrom  cross  sales  and  from  operations  other  than  gross  sales- 
All  corporations,  amount  and  percentage  of  total  receipts 318-321, 

390-395 

Bv  corporations  rraorting  net  income  and  no  net  income 322-332, 

39fr-407 


INDEX  469 

Corporation  statutory  deductions,  income-tax  returns:  Page 

All  corporations,  amounts  and  percentage  distribution 318-321, 

390-395,  413-415 

By  corporations  reporting  net  income  and  no  net  income 322-332 

396-407,  416-423 

Consolidated  returns 390-407 

Fiscal-year  ret  urns 41 3-423 

Corporation  surplus,  corporation  balance  sheets: 

By  industrial  groups 381,  383,  385 

By  size  of  net  income  and  deficit 387 

Corporation  taxes.      {See  Corporation  income  tax;  Corporation  war-profits 

and  excess-profits  taxes.) 
Corporation  war-profits  and  excess-profits  taxes: 

Bv  years  1917-1922 48 

By  years  1917-1922  and  by  States 425-445 

Cost  of  goods  sold  bj'  corporations,  income-tax  returns: 

AU  corporations,  amount  and  percentage  of  total  receipts 318-321, 

390-395,  413-415 

By  corporations  reporting  net  income  and  no  net  income 322-332 

396-407,  416-423 

Consolidated  returns 390-407 

Fiscal  year  returns 413-423 

Cotton    goods — dress  goods,   plain  cloth,  etc.,   napping,    dyeing,  etc., 
income-tax  returns  of  corporations  engaged  in  manufacture  of  {see  also 

Textiles) 335,409 

Counties,  number  of  individual  income-tax  returns  by 18,  180-312 

Credits,  estate-tax  returns  of  resident  decedents: 

Bv  net  estate  classes 54-59,  68-69 

By  States 60-67 

Credits,  individual  income  tax,  classified: 

By  income  classes 21-22,  75 

By  income  classes  and  by  States 92-166 

By  years  1913-1928 38 

Earned  net  income 7 

D 
Deductions: 

Corporation  income-tax  returns,  by  those  reporting  net  income  and 
no  net  income — 

By  industrial  groups 26-27 

By  States 314,  316 

Estate-tax  returns — 

Bv  net  estate  classes,  and  by  resident  and  nonresident  decedents.  54-59, 

68-69 

By  States,  resident  decedents 60-67 

Individual  income-tax  returns — 

By  income  classes 23,  90 

Bv  sources  of  income 8,  24 

BV  states 87 

By  years  1916-1928 44-46 

Net  loss  for  prior  year  {see  also  Net  loss,  prior  year) 6,  27 

Taxes  paid  other  than  income  tax — 

Corporation  returns 318-332,  390-407,  413-423 

Individual  returns 17,  91 

Taxes  paid  included  in  business  deductions 17,  91 

Deficit,  corporation.      {See  Corporation  deficit.) 

Depletion,    corporate   statutory   deductions   for,   income-tax  returns,   by 
industrial  groups: 

All  corporations,  amount  and  percentage  of  total  receipts.   318-321,  330-332 

Bv  corporations  reporting  net  income  and  no  net  income 322-328 

Consolidated  returns 390-407 

Fiscal  year  returns 413-423 

Depreciation,  corporate  statutory  deductions  for,  income-tax  returns,  by 
industrial  groups: 

All  corporations,  amount  and  percentage  of  total  receipts.  318-321,  330-332 

By  corporations  reporting  net  income  and  no  net  income 322-328 

ConsoHdated  returns 390-407 

Fiscal  year  returns 413-423 


470  INDEX 

Dividends: 

Corporation  income  from,  by  industrial  groups —  Page 

All  corporations,  amount  and  percentage  of  total  receipts.  30, 32, 319-321 

By  corporations  reporting  net  income  and  no  net  income 323-328 

Consolidated  returns 391-407 

Fiscal  year  returns 414-423 

Individual  income  from — 

By  income  classes,  amounts  and  percentages 6,  8-10,  23-24,  89 

By  States 86 

By  years  1916-1928 44-46 

Frequency  distribution  by  size  of  specific  source  of  income 11-13 

Dividends  paid  to  shareholders,  corporation  income-tax  returns: 

Cash  and  stock,  by  corporations  reporting  net  income  and  no  net 
income — 

Bv  analvsis  of  corporation  compiled  receipts  and  statutorv  de- 

'ductions 319-321,  323-328,  390-407,  413-423 

Bv  States 317 

By  years  1922-1928 29 

Domestic    service — restaurants,    laundries,    etc.,    income-tax    returns    of 

corporations  engaged  in  {see  also  Service) 338,  380-385,  411 

E 

Earned  income  of  individuals,  tax  credit  of  25  per  cent  on: 

By  income  classes 75 

By  income  classes  and  by  States 92-166 

Item  defined 7 

Total,  1924-1928 7 

Electric  light  and  power  companies,  income-tax  returns  of  corporations 

(see  also  Transportation  and  other  public  utilities) 338,  411 

Electrical  machinery  and  equipment,  income-tax  returns  of  corporations 

engaged  in  manufacture  of  (see  also  Metal  products  and  processes)  __    336,  410 
Electric  rkilwaj-s,  etc.,  income-tax  returns  of  corporations  (see  also  Trans- 
portation and  other  public  utilities) 338,  411 

Estate  tax: 

By  net  estate  classes,  resident  and  nonresident  decedents 54-59,  68-69 

By  periods  1916-1929,  total,  and  bv  resident  and  nonresident  dece- 

'dents "_ 69 

By  States,  resident  decedents 60-67 

Changes  in  tax  laws  affecting  the  comparability  of  statistical  data 462 

Defined  and  distinguished  from  inheritance  tax 52 

Relation  of  taxes  in  returns  to  tax  receipts  for  same  period 52 

Total  before  deducting  tax  credits,  resident  decedents — 

Bv  net  estate  classes 54,  68 

By  States 60-67 

Estate-tax  returns: 

By  periods  1916-1929,  total,  and  by  resident  and  nonresident  dece- 

'dents 69 

Nonresident  decedents,  by  net  estate  classes 69 

Number  of — 

By  net  estate  classes 54,  68 

By  periods  1916-1929 69 

By  States 60-67 

Resident  decedents — 

By  net  estate  classes 54,  68 

By  States,  and  by  estates  subject  to  and  not  subject  to  tax 60-67 

Nature  of  property  and  deductions,  by  net  estate  classes 54-59 

Unaudited  returns  tabulated 52 

Exemptions  from  tax: 

Corporation  income-tax  returns. 28 

Individual  income-tax  returns 6,  21-23,  73-75 

Exemptions  from  normal  tax,  individual  income-tax  returns 6 


Factor}-  machinery,  etc.,  income-tax  returns  of  corporations  engaged  in 

manufacture  of  (see  also  Metal  products  and  processes) 336,  410 

Farming,  fruit,  cotton,  grain,  stock,  etc.,  income-tax  returns  of  corpora- 
tions engaged  in  (see  also  Agriculture  and  related  industries) 334,  408- 


INDEX  471 

Page 
Fertilizers,  income-tax  returns  of  corporations  engaged  in  manufacture  of 

(see  also  Chemicals  and  allied  substances) 336,  409 

Fiduciary  sources,  individual  income  from: 

By  income  classes  (amounts  and  percentages) 8,  9-10,  21-24,  89 

By  States _      .   _.  86 

By  years  1916-1928 44-46 

Finance: 

Income-tax  returns  of  corporations  engaged  in,  by  industrial  sub- 
groups    26-27,  34,  339,  412 

Income-tax  returns  of  corporations  engaged  in — 

By  assets  and  liabilities,  classified 380-385 

By  consolidated  returns 34,  394,  400,  406 

By  income  classes 378,  388 

By  States _  _  .371 

By  years  1920-1928 372 

Compiled  receipts  and  statutory  deductions,  classified 321, 

325,  328,  332,  394,  400,  406 

Individual  income  from,  number  of  returns  and  net  profit 15-16 

Special  deductions  allowed  life  insurance  companies 25 

Financing  retail   sales   of   automobiles,   pianos,    radios,   etc.,   income-tax 

returns  of  corporations  engaged  in  (see  also  Finance) 339,  412 

Fiscal-year  returns,  individual  and  corporation 1,  35 

Corporations — 

By  industrial  groups 408-412 

By  months  ending  the  fiscal  \-ear 36 

By  size  of  net  income  and  net  deficit ._ 36 

Compiled  receipts  and  statutory  deductions 413-423 

Part-year  returns 37 

Food  preparations,  etc.,  income-tax  returns  of  corporations  engaged  in 

manufacture  of  (see  Food  products,  beverages,  and  tobacco) . 
Food  products,  beverages,  and  tobacco: 

Income-tax  returns  of  corporations  engaged  in  manufacture  of,  bv 

industrial  subgroups 26,  27,  34,  334,  408 

Income-tax  returns  of  corporations  engaged  in  manufacture  of — 

By  assets  and  liabilities,  classified 380-385 

By  consolidated  returns 34,  390,  396,  402 

By  income  classes 375 

By  States 346 

By  years  1920-1928 347 

Compiled  receipts  and  statutory  deductions,  classified 318, 

322,  326,  330,  390,  396,  402 
Revised  data  for   1927;   soft  drinks,   tobacco,   and  other  food 

products 340 

Individual  income  from  manufacture  of,  number  of  returns,  and  net 

profit 14-16 

Forestrj',  fishing,  ice  harvesting,  etc.,  income-tax  returns  of  corporations 

engaged  in  (see  also  Agriculture  and  related  industries) 334,  408 

Forms : 

Corporation  income-tax  returns  1120,  1120L Follows  p.  463 

Individual  income-tax  returns  1040A,  1040 Follows  p.  463 

Frequency  distribution  of  individual  returns  according  to  size  of  income 

from  specific  sources 10-13 

Furniture,  etc.,  income-tax  returns  of  corporations  engaged  in  manufac- 
ture of  (see  also  Lumber  and  wood  products) 335,  409 

G 

Gas  companies,  natural  and  artificial,  income-tax  returns  of  corporations 

(see  also  Transportation  and  other  public  utilities) 338,  411 

Gloves,  saddlery,  harness,  trunks,  tanning,  etc.,  income-tax  returns  of 
corporations  engaged  in  manufacture  of  (see  also  Leather  and  leather 
products) -----  335,409 

Government  securities  wholly  and  partially  tax  exempt,  reported  in  indi- 
vidual income-tax  returns.     (See  Tax-exempt  securities.) 

Gross  corporation  income.     (See  Corporation  income.) 


472  INDEX 

Gross  estate,  estate-tax  returns:  Page- 
By  net  estate  classes,  resident  and  nonresident  decedents 54,  68,  69 

By  periods  1916-1929,  total,  and  by  resident  and  nonresident  dece- 
dents          69 

By  States,  resident  decedents 60-67 

Gross  sales,  corporation  returns: 

All  corporations 31 8-32 1 

By  corporations  reporting  net  income  and  no  net  income 322-328 

Consolidated  returns 390-407 

Fiscal  year  returns 413-423 

H 

Hardware  and  tools,  etc.,  income-tax  returns  of  corporations  engaged  in 

the  manufacture  of  {see  also  Metal  products  and  processes) 336,  410 

Heads  of  families,  classified,  individual  income-tax  returns  of,  number  and 

net  income 5,  79-84 

Holders  and  lessors  of  mining  property,  income-tax  returns  of  corporations 

(see  also  Mining  and  quarrying) 334,  408 

Holding  companies,  income-tax  returns  of  corporations  (see  also  Finance)  _  339,  412 
Household  machinery  and  equipment,  income-tax  returns  of  corporations 

engaged  in  manufacture  of  (see  also  Metal  products  and  processes) ._  336,  410 
Husbands  and  wives,  joint  individual  income-tax  returns  of,  number  and 

net  income 5,  79-84 

I 

Income,  corporations.      (>See  Corporation  income.) 

Income,  individual.      (*See  Individual  income.) 

Income,  statement  of  corporations.      (»S'ee  Corporation  income  statement.) 

Income  tax,  corporation.      (*See  Corporation  income  tax.) 

Income  tax,  individual.      (*See  Individual  income  tax.) 

Income-tax   returns.      (See   Corporation   income-tax   returns;    Individual 

income-tax  returns.) 
Income  and  profits  taxes  paid  foreign  countries: 

Corporation 28 

Individual 7 

Individual  income  (see  also  Earned  income;  Tax-exempt  securities): 
Net— 

1924-1926  figures  not  comparable  with  prior  years 7 

Average  per  return  by  States 73 

By  income  classes 21-23,  74 

By  income  classes  and  by  sex  and  family  relationship 82-84 

By  income  classes  and  by  States 92-166 

By  sex  and  familv  relationship 5,  79-81,  82-84 

By  States 1 72,79,87 

By  States  and  by  sex  and  family  relationship 79-81 

By  years  1913-1928,  amount 38 

By  years  1916-1928  and  by  income  classes 40 

By  years  1916-1928  and  by  States 167-179 

Capital  net  loss  from  sale  of  assets  held  more  than  2  years 6, 

75,  92-166 

Exempt  from  normal  tax 6 

Item  defined 2 

Net  loss  for  prior  year  (see  also  Net  loss  for  prior  year,  deduction) .  6 

Simple  and  cumulative  distributions,  amounts  and  percentages, 

by  income  classes 4,  77 

Nontaxable,  under  $10,000— 

By  income  classes 74,  82-84 

By  income  classes  and  by  States 167-179 

Sources  of,  in  detail — 

By  income  classes 8-10,  88-91 

By  States 85-87 

Sources  of,  main — 

Amount  and  percentage  of  total 8 

By  income  classes 8-10,  22-24 

By  years  1916-1928 44-47 

Frequency  distribution,  by  size  of  specific  source  of  income 10-13 


INDEX  473 

Individual  income — Continued. 

Total—  Page 

Bv  income  classes 8,  90 

By  States.- 87 

Individual  income  tax  see  also  Individual  war-profits  tax;  Capital  net  gain) : 

Amount,  average  per  return,  and  rate  on  net  income 3 

Amount,  by  States,  and  percentages 73 

Average  per  return — 

By  States 73 

By  years  1916-1928  and  by  income  classes 41-43 

By  years  1916-1928  and  by  States 167-179 

By  income  classes 40-41 

By  income  classes  and  by  States 92-166 

By  States 73 

By  years  1913-1928 J.  38 

Bv  vears  1916-1928  and  by  income  classes 40-41 

Bv  vears  1916-1928  and  bv  States 167-179 

Comparison  1928  with  1927 3 

Credits.      {See  Credits,  individual  income-tax  returns.) 

Earned  net  income 7 

Foreign  countries  and  possessions  of  the  United  States,  paid  to 7 

Normal  tax — 

By  income  classes 75 

Bv  income  classes  and  by  States 92-166 

By  years  1913-1928 _--- 38 

Simple  and  cumulative  distributions,  amounts  and  percentages,  by 

income  classes 5,  78 

Surtax — 

By  income  classes 75 

Bv  income  classes  and  by  States 92-166 

By  years  1913-1928 38 

Total,  before  tax  credits — 

By  income  classes 74-75 

By  income  classes  and  by  States 92-166 

By  years 38 

Individual   income-tax   returns    {see   also   Individual  income;   Individual 
income  tax)  : 

1928  and  1927  returns  compared 3 

By  income  classes  and,  under  $10,000,  by  taxable  and  nontaxable 

returns 75 

By  income  classes  and  by  States  and,  under  $10,000,  by  taxable  and 

nontaxable  returns 92-166 

By  sex  and  family  relationship — 

Amounts  and  percentages 5 

By  income  classes  and,  under  $10,000,  by  taxable  and  nontaxable 

returns 82-84 

Bv  States 79-81 

By  States 72 

By  years  1913-1928,  number,  net  income,  and  tax 38 

By  vears  1916-1928  and  bv  income  classes 39 

By  years  1916-1928  and  by  States 167-179 

Changes  in  tax  laws  affecting  comparability  of  statistical  data 449-457 

Credits . 456-457 

Norinal  tax  rates 450 

Personal  exemption 450 

Surtax  rates 452-455 

Deductions  in.      {See  Deductions.) 

Exemptions  from  normal  tax.'     {See  Exemptions  from  normal  tax.) 
Fiscal  and  calendar  j^ear  returns  tabulated.      {See  also  Fiscal  year 
returns.) 
Number  of — 

Bv  cities 180-312 

By  counties 180-312 

By  income  classes 4,  39,  74 

By  sex  and  family  relationship 5,  79-84 

By  States 72,92-166 

By  taxable  and  nontaxable  returns  under  $10,000 74,  92-166 

By  taxable  and  nontaxable  returns  by  years,  1916-1928 38 


474  INDEX 

Individual  income-tax  returns — Continued. 

Number  of — Continued.  Page 

By  years 38,  167-179 

By  simple  and  cumulative  distributions,  amounts,  and  percent- 
ages, by  income  classes 4,  76-78 

Frequency  distribution,  by  size  of  specific  source  of  income 11-13 

Percentage  of  population  filing,  by  States 73 

Simple  and  cumulative  distributions,  amounts,  and  percentages,  by 

income  classes 4,  76-78 

Sources  of  income — 

Amount  and  percentage  of  total 8 

Bv  income  classes 8-10,  88-90 

B  V  States 85-87 

By  years,  1916-1928 44-47 

Frequency  distribution,  bj^  size  of  specific  source  of  income 11-13 

Special  tabulation  of  individual  returns  showing  net  income  under 

$5,000 19-24 

Form  1040A,  comparison  of  total  income,  wages  and  salaries, 
dividends,  net  income  and  tax,  as  estimated  in  Statistics  of 
Income  and  as  tabulated  by  the  collectors  from  the  returns.  _  20 

Form  1040,  net  income  less  than  $5,000,  by  income  classes 21 

Form  1040A,  net  income  less  than  $5,000,  by  income  classes 22 

Form  1040,  net  income  less  than  $5,000,  distribution  of  income 
by  sources  of  income,  general  deductions  and  net  income,  by 

income  classes.     Data  tabulated 22,23 

Form  1040A,  net  income  less  than  $5,000,  distribution  of  income 
by  sources  of  income,  general  deductions  and  net  income,  by 

income  classes.     Data  estimated  on  basis  of  sample 23 

Form  1040,  no  net  income,  showing  number  of  returns,  sources 

of  income,  and  deductions 24 

Tax-exempt  securities  in.      (See  Tax-exempt  securities.) 

Unaudited  returns  tabulated 1 

Individuals  required  to  file  returns,  1914-1928.      {See  Changes  in  tax  laws 

affecting  comparability  of  statistical  data.) 
Insurance  companies,  not  agents  (see  also  Finance) : 

Income-tax  returns  of  corporations  engaged  in 339,  412 

Special  deductions  allowed 25 

Interest  and  other  income,  individual  income  from  (see  also  Tax-exempt 
securities) : 

Amount  and  percentage 8 

By  income  classes,  amounts,  and  percentages 9-10,  89 

By  States 86 

By  years 44-47 

Interest  on  Government  obligations.      (See  Tax-exempt  securities.) 
Interest  paid  by  corporations,  by  industrial  groups: 

All  corporations,  amount  and  percentage  of  total  receipts 318-321, 

330-332,  390-395 

By  corporations  reporting  net  income  and  no  net  income 322-328, 

396-407 

Consolidated  returns 390-407 

Inventory,  corporation  balance  sheets: 

By  corporations  reporting  net  income  and  no  net  income 32 

By  industrial  groups 380,  382,  384 

By  size  of  net  income  and  deficit 386 

Iron  and  steel,  etc.,  income-tax  returns  of  corporations  engaged  in  the 

manufacture  of  {see  also  Metal  products  and  processes) 336,  410 

J 

Joint  returns  of  husbands  and  wives.     {See  Husbands.) 

K 

Knit  goods,  sweaters,  hosiery,  etc.,  income-tax  returns  of  corporations  en- 
gaged in  manufacture  of  (see  also  Textiles  and  textile  products) 335.  409 


INDEX  475 

L 
Leather  and  leather  products:  Page- 

Income-tax  returns  of  corporations  engaged  in  manufacture  of,  bv 

industrial  subgroups 26-27,  335,  409' 

Income-tax  returns  of  corporations  engaged  in  manufacture  of — 

By  assets  and  liabilities,  classified 380-385 

By  consolidated  returns 34,  390 

Bv  mcome  classes 375 

BV  states 349-350 

By  years  1920-1928 350 

Compiled  receipts  and  statutory  deductions,  classified 318, 

322,  326,  330-331,  390,  396,  402 
Individual  income  from  manufacture  of,  number  of  returns  and  net 

profit 14-16 

Liabilities,  in  corporation  balance  sheets: 

By  corporations  reporting  net  income  and  no  net  income 31-32 

By  industrial  groups 381-385 

By  size  of  nee  income  and  deficit 387,  389 

Life  insurance  companies,  income-tax  returns  of  corporations 339,  412 

Special  deauctious  allowed 25 

Loan  companies,etc.,income-taxreturnsofcorporations(seeaZso Finance).  339,  412 
Local  transportation,  taxicabs,  drayage,  etc.,  income-tax  returns  of  cor- 
porations engaged  in  {see  also  Transportation  and  other  public  utilities) .  337,  411 
Locomotives  and  railroad  equipment,  income-tax  returns  of  corporations 

engaged  in  manufacture  of  (see  also  Metal  products  and  processes) __.  336,  410 
Lumber  and  wood  products-: 

Income-tax  returns  of  corporations  engaged  in  manufacture  of,  by 

industrial  subgroups 26,  27,  34,  335,  409 

Income-tax  returns  of  corporations  engaged  in  manufacture  of — 

Bv  assets  and  liabilities,  classified 380-385 

By  consolidated  returns 34,  392,  398,  404 

By  income  classes 37& 

Bv  States 353. 

By  years  1920-1928 354 

Compiled  receipts  and  statutorj"^  deductions,  classified 319,. 

320,  323,  324,  327,  330,  392,  398,  404 
Individual  income  from,  number  of  returns  and  net  profit 14-16' 

M 
Manufacturing: 

Income-tax  returns  of  corporations  engaged  in,  by  industrial  sub- 
groups  26,  27,  34,  334,  410 

Income-tax  returns  of  corporations  engaged  in — 

By  assets  and  liabilities,  classified 380-385 

Bv  income  classes 375' 

By  States 344 

By  years    1920-1928 345 

Compiled  receipts  and  statutorj-  deductions,  classified 318, 

322,  326,  330,  390,  396,  402 

Revised  figures.  Statistics  of  Income,  1927 329 

Individual  income  from,  number  of  returns  and  net  profit,  by  industrial 

subgroups 14-16 

Men,  individual  income-tax  returns  of,   classified,  number  and  net  in- 
come    5,  79-80,  82-83 

Metal  products  and  processes: 

Income-tax  returns  of  corporations  engaged  in  manufacture  of,  by 

industrial  subgroups 26,  27,  34,  334,  410' 

Income-tax  returns  of  corporations  engaged  in  manufacture  of — 

Bv  assets  and  liabilities,  classified 380-385' 

By  consolidated  returns 34,  392,  398,  404 

B V  income  classes 376 

Bv  States 361 

By  years  1920-1928 - 363 

Compiled  receipts  and  statutorj*  deductions,  classified 319, 

320,  323,  324,  327,  332,  392,  398,  404 

Revised  figures.  Statistics  of  Income,  1927 329' 

Individual  income  from  manufacture  of,  number  of  returns  and  net 

profit 14r-16 

107095—30 31 


476  INDEX 

Page 
Metal  mining,  iron,  copper,  gold,  silver,  etc.,  income-tax  returns  of  corpo- 
rations engaged  in  {see  also  Mining  and  quarrying) 334,  408 

Milling,  bran,  flour,  meal,  etc.,  income-tax  returns  of  corporations  engaged 

in  manufacture  of  (see  also  Food  products,  beverages,  and  tobacco)  __  334,  408 
Mining  and  quarrying: 

Income-tax  returns  of  corporations  engaged  in,  by  industrial  sub- 
groups   26,27,34,334,408 

Income-tax  returns  of  corporations  engaged  in — 

By  assets  and  liabilities,  classified 380-385 

By  consolidated  returns 34,  390,  396,  402 

By  income  classes 375 

By  States 343 

By  years  1920-1928 344 

Compiled  receipts  and  statutory  deductions,  classified 318, 

322,  326,  330-331,  390,  396,  402 

Individual  income  from,  number  of  returns  and  net  profit 14-16 

Mortgages,  corporation  balance  sheets 381,  383,  385,  387 

Motor  vehicles  and  accessories,  income-tax  returns  of  corporations  engaged 
in  manufacture  of  (see  also  Metal  products  and  processes) 336,  410 

N 

National  banks,  income-tax  returns  of  corporations _  —  _ 339,  412 

Net  income,  corporation  or  individual.     {See  Corporation  income;  Indi- 
vidual income.) 
Net  loss  for  prior-year  deduction: 

Corporation  income-tax  returns — 

By  industrial  groups 26,  27 

By  industrial  groups  and  subgroups 334-340,  408-412 

By  States 315 

By  years  and  amount 27-28 

Compiled  receipts  and  statutory  deductions.  318-332,  390-407,  413-423 
Individual  income-tax  returns — 

By  income  classes 74 

By  States 72 

Years  1922-1928 6-7 

Net  estate,  estate-tax  returns: 

By  net-estate  classes 54-61,  68,  69 

By  periods  1916-1929,  total,  and  by  resident  and  nonresident  dece- 

"dents 69 

By  States,  resident  decedents 60-67 

Normal  income  tax,  individuals: 

Amount.     (<See  Individual  income  tax.) 
Exemptions  from.      (»See  Exemptions  from  normal  tax.) 
Net  income  subject  to.      {See  Individual  income.) 
Notes  and  accounts  payable,  corporation  balance  sheets.. _   32,  381,  383,  385,  387 
Notes  and  accounts  receivable,  corporation  balance  sheets.  32,  380,  382,  384,  386 

O 

Oil  and  gas,  income-tax  returns  of  corporations  engaged  in  the  mining  of 

{see  also  Mining  and  quarrjang) 334,  408 

Office  equipment,   etc.,   income-tax  returns  of  corporations  engaged   in 

manufacture  of  (see  also  Metal  products  and  processes) 336,  410 

P 

Packing-house  products,  fresh  meats,  hams,  bacon,  etc.,  income-tax  re- 
turns of  corporations  engaged  in  manufacture  of  {see  also  Food  products, 

beverages,  and  tobacco) 334,  408 

Paper,  pulp,  and  products: 

Income-tax  returns  of  corporations  engaged  in  manufacture  of,  by 

industrial  subgroups 26,  27,  34,  336,  409 


INDEX  477 

Paper,  pulp,  and  products — Continued. 

Income-tax  returns  of  corporations  engaged  in  manufacture  of —  Page 

By  assets  and  liabilities,  classified 380-385 

By  consolidated  returns 34,  392,  398,  404 

Bv  income  classes 376 

By  States 354-356 

By  years  1920-1927 356 

Compiled   receipts   and   statutory   deductions,    classified 319-320, 

323-324,  327,  330,  392,  398,  404 
Individual  income  from  manufacture  of,  number  of  returns,  and  net 

profit 14-16 

Partnership  returns  of  income,  number  of,  1917-1928 24 

Partnership  war-profits  tax,  1917 38 

Partnerships,  individual  income  from: 

By  income  classes,  amounts  and  percentages 8-10,  22,  23,  88 

By  States 85 

By  years 44-46 

Personal  exemption,  individual  income-tax  returns: 

By  income  classes  and,  under  $10,000,  by  taxable  and  nontaxable 

returns 74 

By  States _• 73 

Petroleum  and  mineral  oil  refining,  income-tax  returns  of  corporations 

engaged  in 336,  409 

Preferred  stock  corporation  balance  sheets: 

By  industrial  groups 381,  383,  385 

By  size  of  net  income  and  deficit 387 

Printing  and  publishing: 

Income-tax  returns  of  corporations  engaged  in  manufacture  of,  bv 

industrial  subgroups 26-27,  34,  336,  409 

Income-tax  returns  of  corporations  engaged  in — 

Assets  and  liabilities,  classified 380-387 

By  income  classes 376-377 

By  States 356-357 

By  years  1920-1928 . 357 

Compiled  receipts  and  statutbr}'  deductions,  classified 319, 

323,  327,  330,  392,  398,  404 

Individual  income  from,  number  of  returns,  and  net  profits 14-16 

Profits  from  sale  of  real  estate,  stocks,  and  bonds,  etc.,  individual  income 
from : 

By  income  classes,  amounts  and  percentages 8-9,  22-23,  88 

By  States 85 

By  years 44-46 

Frequency  distribution,  by  size  of  specific  source  of  income 11-13 

Property  in  estate-tax  returns  of  resident  decedents,  by  net  estate  classes, 

classified 54-59 

Public  utilities.      {See  Transportation  and  other  public  utilities.) 

Q 

Quarrying,  income-tax  returns  of  corporations  engaged  in  (see  also  Mining 

and  quarrying) 334,  408 

R 

Radio  broadcasting  companies,  income-tax  returns  of  corporations   (see 

also  other  public  utilities) 338,  411 

Radios,  complete  or  in  parts,  income-tax  returns  of  corporations  engaged 

in  manufacture  of  (see  also  Miscellaneous  manufacturing) 337,  410 

Rail  transportation,  income-tax  returns  of  corporations  engaged  in  (see 

also  Transportation  and  other  public  utilities) 337,  411 

Real  estate  and  holding  companies,  etc.,  income-tax  returns  of  corpora- 
tions (see  also  Finance) 339,  412 

Rents  and  royalties,  individual  income  from: 

Bv  income  classes,  amounts  and  percentages 9-10,  22-24,  89 

By  States 86 

By  years 44-46 

Frequency  distribution,  by  size  of  specific  source  of  income 11-13 


478  INDEX 

Page 
Restaurants,  hotels,  etc.,  income-tax  returns  of  corporations  engaged  in 

(see  also  Service) 338,  411 

Retail   trade,   income-tax  returns   of   corporations   engaged  in    (see   also 

Trade) 338,411 

Royalties,  individual  income  from.     (See  Rents  and  royalties.) 
Rubber  and  related  products: 

Income-tax  return  of  corporations  engaged  in  manufacture  of,   by 

industrial  subgroups 26,  27,  34,  335,  409 

Income-tax  returns  of  corporations  engaged  in  manufacture  of — 

By  assets  and  liabilities,  classified 380-385 

By  consolidated  returns 34,  392,  398,  404 

Bv  income  classes 376 

Bv  States 351 

By  years  1920-1928 352 

Compiled  receipts  and  statutory  deductions,  classified 318, 

322,  326,  330,  392,  398,  404 
Individual  income  from  manufacture  of,  number  of  returns,  and  net 

profits 14^16 

Rubber  boots,  shoes,  etc.,  income-tax  returns  of  corporations  engaged  in 

manufacture  of  (see  also  Rubber  and  related  products) 335,  409 

S 

Salaries  and  wages,  individual  income  from.     (See  Wages  and  salaries.) 
Sale  of  real  estate,  stocks,  bonds,  etc.,  individual  income  from  profits  from. 
^(jSee  Profits  from  sale  of  real  estate,  stocks,  bonds,  etc.) 
Sawmill  and  planing-miU  products,  income-tax  returns  of  corporations 

engaged  in  manufacture  of  (see  also  Lumber  and  wood  products) 335,  409 

Service: 

Income-tax  returns  of  corporations  engaged  in,  by  industrial  sub-  • 

groups 26,  27,  34,  338,  411 

Income-tax  returns  of  corporations,  engaged  in — 

Bv  assets  and  liabilities,  classified 380-385 

By  consolidated  returns 34,394,400,406 

Bv  income  classes 378 

Bv  States 369 

By  years  1920-1928 371 

Compiled  receipts  and  statutory  deductions,  classified 321, 

325,  328,  332,  394,  400,  406 

Individual  income  from,  number  of  returns,  and  net  profits 14-16 

Shipbuilding  and  repairing,  income-tax  returns  of  corporations  engaged  in 

(see  also  Construction) 337,  410 

Silk  and  rayon  goods,  etc.,  income-tax  returns  of  corporations  engaged 

in  manufacture  of  (see  also  Textiles  and  textile  products) 335,  409 

Soft  drinks,  wine,  mineral  waters,  etc.,  income-tax  returns  of  corporations 
engaged  in  manufacture  of   (see  also  Food  products,  beverages,  and 

tobacco) 335,  340,408 

Special  tabulation  of  individual  returns,  showing  net  income  under  $5,000 

^(see  also  Individual  income-tax  returns) 19-24 

State  and  private  banks,  income-tax  returns  of  corporations  engaged  in 

(see  also  Finance) 339,  412 

State  and  local  securities  reported  in  individual  income-tax  returns 18 

Steam  railroads,  etc.,  income-tax  returns  of  corporations  engaged  in  (see 

also  Transportation  and  other  public  utilities) 337,411 

Stock  dividends  in  corporation  income-tax  returns.      (See  Dividends.) 
Stock   and   bond   brokers,   income-tax  returns   of  corporations   (see  also 

Finance) 339,412 

Stone,  clay,  and  glass  products: 

Income-tax  returns  of  corporations  engaged  in  manufacture  of,  by 

industrial  subgroups 26,  27,  34,  336,  409 

Income-tax  returns  of  corporations  engaged  in  manufacture  of — 

B\'  assets  and  liabilities,  classified 380-385 

Bv  income  classes 378 

Bv  consolidated  returns 34,  392,  398,  404 

Bv  States 359 


nroBx  479 

Stone,  clay,  and  glass  products — Continued. 

Income-tax  returns  of  corporations  engaged  in  manufacture  of — 

Continued.  Page 

By  years  1920-1928 361 

Compiled  receipts  and  statutory  deductions,  classified 319, 

320,  323,  324,  327,  332,  392,  398,  404 
Individual  income  from  manufacture  of,  number  of  returns,  and  net 

profits 14-16 

Sugar — cane,  beet,  maple,  etc.,  income-tax  returns  of  corporations  engaged 

in  manufacture  of  (see  also  Food  products,  beverages,  and  tobacco) .  -  335,  408 
Surplus.     (See  Corporation  surplus.) 
Surtax,  individual  income  tax.     (See  Individual  income  tax.) 

T 
Taxes  paid  other  than  income  tax: 
Individual  income-tax  returns — 

By  income  classes 17 

By  States  and  Territories 91 

Corporation  income-tax  returns,  by  industrial  groups 318-328, 

330-332,  390-407 
Tax-exempt  income: 

Corporation  income-tax  returns.     (See  Exemptions,  corporation  re- 
turns.) 
Dividends,  corporation  returns.     (See  Dividends.) 
Exemi:)t  from  normal  tax,  individual  income-tax  returns.     (See  Ex- 
emptions from  normal  tax.) 
From  securities,  individual  and  corporation  returns.     (See  Tax-exempt 
securities.) 
Tax-exempt  interest.     (See  Tax-exempt  securities.) 

Tax-exempt  securities  in  corporation  balance  sheets,  by  industrial  groups. 
Tax-exempt  securities : 

Corporation  income  from — 

All  corporations,  amount  and  percentage  of  total  receipts 318,  330 

By  industrial  groups 318-332,380-385,390-407 

By  corporations  reporting  net  income  and  no  net  income 322-328 

By  size  of  net  income  and  deficit 385-387 

Consolidated  returns 390-407 

Fiscal  year  returns 413-423 

In  estate-tax  returns  of  resident  decedents,  by  net  estate  classes, 

classified 54-59 

In  individual  income-tax  returns — 

Partiallj-  tax  exempt,  Government — 

Amount  owned  and  interest  received,  returns  of  net  income 
over  $5,000— 

Bjf  income  classes 17-18 

Income  from — 

By  income  classes 9-10 

Tax  forms  for  1928 Follow  page..       463 

Telephone  and  telegraph  companies,  income-tax  returns  of  corporations 

(see  also  Transportation  and  other  public  utilities) 338,  411 

Textiles  and  textile  products: 

Income-tax  returns  of  corporations  engaged  in  manufacture  of,  bj' 

industrial  subgroups 26,  27,  335,  409 

Income-tax  returns  of  corporations  engaged  in  manufacture  of — 

By  assets  and  liabilities,  classified 380-385 

By  consolidated  returns 34,  390 

Bv  income  classes 375 

By  States 347-349 

By  years,  1920-1928 - - 349 

Compiled  receipts  and  statutory  deductions,  classified 318, 

322,  326,  330-331,  390,  396,  402 

Individual  income  from,  number  of  returns,  and  net  profit 14-16 

Theaters,  legitimate,  vaudeville,  etc.,  income-tax  returns  of  corporations 

(see  also  Service) —  338,  411 

Tires  and  tubes,  etc.,  income-tax  returns  of  corporations  engaged  in  the 

manufacture  of  (see  also  Rubber  and  related  products) 335,  409 

Tobacco,  cigars,  cigarettes,  etc.,  income-tax  returns  of  corporations  (see 

also  Food  products,  beverages,  and  tobacco) 335,  408 


480  INDEX 

Trade :  ■  Pa»e 
Income-tax   returns  of  corporations  engaged  in,   by  industrial  sub- 
groups  1 26,  27,  338,  411 

Income-tax  returns  of  corporations  engaged  in — 

By  assets  and  liabilities,  classified 380-385 

By  consolidated  returns 34^  394 

By  income  classes 378 

By  States _ 368-369 

By  years  1920-1928 • 369 

Compiled  receipts  and  statutory  deductions,  classified 321 

325,  328.  332,  394,  400,  406 

Individual  income  from,  number  of  returns  and  net  profit 14—16 

Transportation  and  other  public  utilities: 

Income-tax  returns  of  corporations  engaged  in,   bv  industrial  sub- 
groups  ; 26-27,34,337,411 

Income-tax  returns  of  corporations  engaged  in — 

By  assets  and  liabilities,  classified 380-385 

By  income  classes 378 

By  States 366-367 

By  years  1920-1928 367 

Compiled  receipts  and  statutory  deductions,  classified 321, 

325,  328,  332,  394,  400,  406 

Revised  figures.  Statistics  of  Income,  1927 

Individual  income  from,  number  of  returns  and  net  profit 14-16 

Trust  companies,  savings  banks,  etc.,  income-tax  returns  of  corporations 

(see  also  Finance) 339,  412 

U 

United  States  Government  bonds,  wholly  and  partially  tax  exempt,  re- 
ported in  individual  income-tax  returns.      (*See  Tax-exempt  securities.) 

W 

Wages  and  salaries,  individual  income  from: 

By  income  classes,  amounts  and  percentages 8-9,  22-24,  44-46 

By  States 85 

Frequency  distribution,  by  size  of  specific  source  of  income 11-13 

War-profits  tax.  {See  Corporation  war-profits  and  excess-profits  taxes; 
Individual  war-profits  tax;  Partnership  war-profits  tax.) 

Water  companies,  income-tax  returns  of  corporations  (see  also  Transporta- 
tion and  other  public  utilities) 337,  411 

Water  transportation,',  ncome-tax  returns  of  corporations  (see  also  Trans- 
portation and  other  public  utilities) 338,  411 

Wholesale  trade,  income-tax  returns  of  corporations  engaged  in  (see  also 

Trade) 338,411 

Wives,  separate  individual  income-tax  returns  of,  number  of  returns  and 

net  income 5,  81,  84 

Wives  and  husbands,  joint  individual  returns  of.      (*See  Husbands.) 

Women,  individual  income-tax  returns  of,  classified,  luimber  of  returns, 

and  net  income 6,  80,  83 

Woolen  and  worsted  goods,  income-tax  returns  of  corporations  engaged 

in  manufacture  of  (see  also  Textiles  and  textile  products) 335,  401 


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