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

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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 



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46 



STATISTICS OF INCOME 



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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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82 



STATISTICS OF INCOME 






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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 ' 

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 



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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STATISTICS OF INCOME 



113 



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114 



STATISTICS OF INCOME 



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STATISTICS OF INCOME 



115 



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116 



STATISTICS OF INCOME 



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STATISTICS OF INCOME 



117 



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118 



STATISTICS OF INCOME 



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STATISTICS OF INCOME 



119 



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STATISTICS OF INCOME 



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12 
3,263 
2,557 
5,042 
2,519 
6,876 
1,787 
3,065 
3,446 

522 
2,977 

302 
2,381 

214 
1,917 

195 


602 

20 

2,115 

1,478 

2,015 

1,075 

1,984 

502 

705 

770 

97 

545 

47 

368 

29 

257 

33 


Under $1,000 « 

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... 

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

$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 

$6,000 under $7,000 

$7,000 under $8,000 2 

$7,000 under .$8,000 

$8,000 under $9,000 2 ,., , 



STATISTICS OF INCOME 



151 



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153 



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155 



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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. 

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 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 



STATISTICS OF INCOME 






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t— CM 




CO 


-* 


O) t-i 


Tf 


s 


1 |^-cio> TjTcD 


1-" 


1 co'coco"r-'t— 'odc-T 


C;' 


I-" -T 


co'cm' 


„- 


_- 


;o 


^r-T 


^- 


1 ICO rt oco 


Tp 


1 CN -^ ^ t- Oi CO 




— ( Tfl 


t- CO 


Tf 







CO --< 


»o 


a 


1 =3-^0 


1 1 C32 ^ rj ^ 


1- 


1 r-l 10 CO »0 CO Tf 


01 


00 CO 


rr CO 


00 


to 


CO 


COOi 




a 


0) „j- ot" Oi 


1 i ofco-co lo"-* 


^ 


1 oi"t-"'-"QO'>o' cT 


1^' 


CD oT 


t— 'co 


CO 


to' 


w 


■^cm" 


I^^ 


.2^-S 


1 1 00 C-J 00 CO 




1 — it^ ^ CO 00 


CO 


CO CO 








^ 






o 

o 


r r CO 
1 1 « CS 


CO 


1 CN 1-1 rH 

1 cc" 


CO 
CO 




*"* 


" 






■"^ 


*"* 


s 


1 i«^ 












































o 




00 CO r^ CO 00 00 00 


10 


Cl C^l 03 -!f 00 31 "O 


33 


CO 


■* 'co 


CO 


CO 


to 


10 






Tj* «o Oi r^ 00 00 »o 




05 M "O I— to -^ t- to 




t— -^ 


CO CM 


CO 




C3i 


10 


'> 




i-- ot 10 t^ CO CO 


I— 


COCO^COCOOCSO 


<J> 


t- 


t- CM ^to 




rf 




Oi 




oT-To of>3<" co"io' 


oi" 


00 C4 -H~t-H"to w odc^f 


oi 


Oi" CM 


t-Tt-T 





of 


t>r 


t-^:o" 


co" 


"3 


-H ^ CO ^ t^ 00 cs 





C71t-l--Orr00Ot- 


-* 


to r-! 


■rt CO 










■^ 




Occ CNOOt^ —1 CO 




--H Oi CO -<*< t- CO 00 


10 


—1 00 


CO-H 


CM 


CO 


00 


coco 





"ea 


c» 00" -i CO TjT cf oT 


co" 


to to ^00 CO '*'o 


0" 


CO Tf" 


-Tc^r 


Oi 


CO 


oT 


i-tm^ 


;o 




i^ 


Ci t^ -^ — t CO 00 


X 


« CM CC' -N 00 —I 


to 


CO TJt 


Oi -^ 


■^ 











■*-^ 


OOOC ^ CO 


cs 


en CTI ..N .-J M <.■> ^ 


CM 


^ 


00 


» 


^ 




to 


«5 


s 




^ic 


co" 


CO CO 


CM 


r-^ 














a 




«e 


^ 


CO 


■* 
















pS 


■ 1 10 GO (M ^ CO 


::r 


1 to CO '!• — . CO CT> 05 





'"' 


to-nl^. 


CO 


^q 


OOCJi 


t^ 




.2-° 
Sag 


1 1 00; 10 00 -^ 00 


1 CR -^ Tft coiO CMt~ 


00 




t-—! 














1 1 CO t~ 00 00 CO ■# 




■^ 


CM 


I— t— 





-^ 





00 —1 







1 c^^aTio oToo 


2" 


1 oTco CO to CO to 0;' 


CM 


CO- 00" 


t-^00 


oT 


^ 


"TjT 


b-T-ctT 


cs 




1 il^ en 00 M"0 




1 CO t— Cl -^ CM to 


■*r 


t- to 


«o 





00 


Oi 




01 




O OJ.'ti 


■ 1^ >oco t:^ CO 


s 


1 CO to to CO t->. CM •— 1 


^1 


CM CO 


Oi —I 








00 CO 






P-52 


1 ■ or-' CO o'co" 


10" 


1 r— 'tCcToTr^'io ^'' 




^ ■*r" 


Oi'Oi 







cs 


OI -^l- 


t-^ 






■ 1 O) ^ "O 00 cs 


OJ 


1 CO CO' ^) CTi Cd 00 


00 


•J< 


CO CM 






co 


to TT 


Oi 




p 03 


1 1 t- CJ IM 10 


00 


1 r-i CO CO 00 -cp 




M CO 


CO 


CO 


CM 





CO 







2-2 


1 1 r-T CO 


10 


1 -T 


co" 


CM 


^ 


,_.* 




cT 


^ 


^ 




c iiy? rt 
























cooot- <N 10 t~- -* 


oo~ 


tot-coot— CMCMto 


-* 


'^ t-l 


cr> 


"co 


Is 


oo~ 


tOOi :Tt« 1 




p 


CO«- M— 1 t- oot- 





tO-^CMCOCOCMCOCO 


t- 


CO CO 


t^r-l 




M 




CO -^ 


00 







OOC^ CO-^ '<J< CO t- 


00 


t--^COCMt-totOOi 


to 


.-1 ^ 


t^ Oi 


00 


CM 





.-^CO 


^ 




■^ 


o)'<5(roo''orM -Teo' 


00 


0' 00 co" CO -<" oT 1- 00 


CO 


of to' 


^c^ 


CO 


to 


tc 


I-'t-' 


'^^ 







CO U5 00 -^ CO T-t t- 


Tf 


r-iCOOi05CMCOCM05 


CM 


CM 00 


CO 00 




t— 


Th 


1— Oi 


t^ 




3 


O50O cs CO a> I— c^ 


iO 


r-HtOO-tCOCOCOtf 





to C3 


1000 


CO' 




CO 


CO CM 


!C 




ia 


i--'cc"c4't-.-oo- -Tni" 


IN 


^to •-T rJ^co'cM" to 


t-^ 


to' to 


oTo 


00 


1— 


00" 


tO^ 









<y> *<}-Oi r-H lO ^ 


00 


to toco -H -^ CO CO 






01 -• 


00 




Oi 




t- 




P 


■<1<-^C0 


01 


0—1 to 


00 
























(N 


cm' 


CM 




















1 1 a> 'r ! 1 ! 1 

i i1 : i ; i i 


1 1 1 1 1 1 1 1 1 ' ii .2 ' 

1 1 1 1 1 1 1 1 1 1 c3 en ; 

i i i i i i i i i iSa i 


i 












■ toil > ■ ■ 


1 1 1 I 1 1 1 a 


''3 ' 












. 1 s 


1 1 1 1 1 OJ'O 1 














1 1 cao 1 i t 1 ■ 




1 >-* 












1 1 CO 1 1 1 ! 1 
. 1 03 1 I III 


CJ ' 

i i i i i i i i i iS-g i 


' cc: 












1 1x1 1 1 III 


a 














1 1 1 1 1 1 I 1 1 1:35 1 


I.H ^ 












1 itJ 1 ! ! 1 1 


<" " 


! .u »-i 

Itj 2 















P-3 












1 1 a 1 1 III 


1 1 1 1 1 1 1 1 1 1 cp ^ 1 


1 p t. 












1 1 Oi 1 1 CO 1 1 




'5? ? 












1 1 (-. 1 1 ; ' 


' ' -o a ' 












1 ; tn j 1 1 \ 


1 1 1 1 1 1 1 1 1 1 to °3 ; 


'■Sfi 


























1 ig 1 1 '■§'S 1 

1 . 3 1 1 I- P 1 
1 1 1 1 ' 


1 1 I 1 1 1 1 1 1 1 03 ^ 1 

, 1 1 1 1 1 1 1 1 1 0) cl 1 

1 1 1 1 ; 1 1 1 1 1 a 1 


is 23 
1 a 




B 








1 1 a 1 1 s-c 1 


1 1 1 1 1 1 1 1 1 1 o'« 1 


1 0) " 












t 1 1 1 1 1 1 1 ta ' 


1 ;m 4j 












i iS i i 81 i 


1 1 1 1 1 1 1 1 1 l.p.> 1 


1 CO <0 

1 p p 






» i i i 




P 


3 
£ 

5 


ns other tha 

of domestic 
and munici] 
s< 


me tax 

ions 

arrive at net 
^vidends rect 


1 m ho 

1 p 
' a c 

1 
1" 3 

pi 

1 ii 

1 3 c3 

'•a ^ 

i-oK 

2 >-< n. 

S" P 

•as § 

^s ? 

CO fei 




cm 
p 



3 

T) 

a> 

-3 


distributed: 
ributed 






sable income: 
■s 

profits from sales 
fits from opcratio 

eous receipts 

s -exempt income: 
s on capital stock 
n Federal, State, 
compiled receipt 


statutory deductions: 

Cost of goods sold 

Compensation of ofiicers... 

Interest paid 

Taxes paid other than inco 

Bad debts 

Depreciation 

Depletion 

Miscellaneous deductions _ 
Total statutory deduct 

Compiled net profits 

Deduction from net profits to 

Tax-exempt interest and di 

corporations 






ill! 









a 


stock divi 
dividends 
dividends 
al dividen 






;, ta: 
sale 
ross 
pro 

St.. 

llan 
,, ta: 
end 
st 
otal 




p 

•3 


C3 cc t-i 






SSOJSgg^SSrH 


B 


_o 


j^Oco 






Reccip 
Groi 

Gro: 
Inte 
Mis 
Receip 
Div 
Inte 


ti CO 




a 

a 










3s^ 











< m 


d 


P 


W 


s^6 


Wm 


)-J 


M 


hJ 




1 



£ p 



CO 

£.2 





c^S^ -s 












3-w.C « t/? 




-o M " g " 

OJ to m -^ » 




•o=3o-ga 




>>«■■" o2 




2ftS.Si 




SgSg" 








a 


a s 03 2 
fe to' « t| n 

t^T-l ^-1 3 ro 

|1&.H:| 


r! 


■3 ."."S 3 





§ " § ^ t^ 


Si 

Oi 




c 


Ss^^i 


a 




"ca 


sl|-=| 


0) 

a 


y 


to'5T3'2'o 


p 


® M P > I, 






p 


S.C'C'Ox: 


"^ 


to-">J^a 


a 


sI^Ip 


■1-^ 




■3 


> 






3 


2to.a > „ 




3 a.c 3 


CO 


''='0 P ^"o 

55155 





~ -f iu«= t. 



322 



STATISTICS OF INCOME 



5 M ^- 



^ a 



2: § 













C^^t^ lOGTCN 10 01 


,_, 


iC^C^CftOi'OCDOs 


CD 


■0 -r 















CS QQ C<» 1 - -<*< 00 




1 00 0-^ — ' t^ OCMr^ 


"^ 


CO CO 












r- 00 (M Tjiio ^ 




cor-ioio-^ooiouo 


^ 


CO 00 
































03 u, 


CO "to t^ —i ro T-" CO 





r-T — Tt-^co*" CD oo'.-r Tt-* 




cT ■^'■ 












s'^s 


iC «5 u^ ^ 00 Oi 


-^ 


05 01 « »o c^ 


■M 














r-H Ci -^J* I-^ CO 


Tl< 


^ Tf ci 00 " 00 cs 


CO 














;g|§ 


00 qT cC-rf-:^ cT 


CM- 


oc"t-'"o-fl^'"co'o c^' 


00' 


■a"' a> 












00^ 


CO 


-^ (M (M 


r- 














■53 


^ 


05 


t^ ^ 


00 














P5® 
















, 


iO Ci t^ Oi 1 - '^ '^ 


CO 


cDcoiot^r^c^ooio 


CO 


CO cc 












■o-o 


(35 ■•-■ Oi CO 05 "— « lO 


Oi 


r^-^cocooOioiMco 




'T CO 












flO 


^>^ — Oi 


CO 


C0*0OC00i05>-^t^ 


t— « 


(N 01 












"'a,^ 






















C^ W5 Xi 000 00 CO 


Oi 


r^" im" ic" cT oT 10" '-T 


c^ 














>-. S 


CD ft^ -^ »0 CO 00 


00 


00 -* CD 01 05 CO CO 00 


rr 


^ (M 












?= Qi 


tt 00 c; w 


en 


10 i-H 00 CMO-^ CO 


00 


•-I t~- 
































^ Oi CDCO ^ C4 




1-H :D I>- CO 10 C4 CD 




cq 












03 ■« 
0) w 


o-<^ .-H 


(N 


to CM t-i CO 


TP 


00 












CO "3^ 


CO 


'-t 


IN 














Ss 


^ 


^- 


^ 


^- 












bfi 




m- 














Tjo 


r- Cj r^ cdoo r- os 


■<*^ 


t^^OOi'-i-^t^'^ 


co 


00 to 













00^ ococ-1 01 00 


^ 


TfCMr-.COt^t^lO'* 


CO 


t~ 00 












fl 3 


r-H <3<[ CS CD -^ <0 (M 


•* 


C5r— 'I— 'COOSO^OCO 


00 


in CT> 










1 


C3T3 


^^Ci ^'o"^' 00 cs 


00 


irf CO 00" t^ ccT 00" 10" oT 


t-' 


<5 












r^ ^^ uTD 00 t^ '-t 


Oi 


(Mt^CMOCOt-QO^ 


>o 


'^ Oi 










C3 


•2a 


so Oi 00 ":> CD 00 




CDOi ^OiiOCO 00 


•^ 


CO -^ 












xS 


t^^jC ciooio t-T rC 


cT 


c4"i>rto i-T^ ^ 


CO 


t^- >o 










"5 


Oi i:^ C^ ^ 10 




CM coco CO --H Oi 


•^ 












a 




lO >-. 


t^ 


^ ^ r-H 10 


CO 


co 










CS 


io'>-r 


iO 


TP 


10" 












S 


s 


<fy 














tg-O 


0<3^ .-H b- Oi CD '«** 


f^ 


oot-^ococTi'^oai 





t^ 












"^ P 


t^ --* t^ >o r- t^ iM 


t^ 


C^iOcDiMiOOiWcD 




CO 












p.S'xi 


10 >— 00 00 r-t Tj* 




^ 10 iMt-OC OCMCS 


Tj* 


t- CO 
































01 -^ CO 1— 1 iC CN -^ 


CO 


10 C«f '^'" CD" 0" CD '^a-' 06" 


05 


CO CO 












cooi loc^ 01 OS 





^^^:oor--'--0 




CO o: 




— 




n 




00 eo OSOO CD 05 (N 




TfOt^cDi-tOiOO 


IC 


^ 




o 
o 




o 




oToT o-^o io~ t-^ 


05" 


CO* CO* ^ ci c^ rH* c^r 


CO 


cq- co" 












00 CO CD t^ 00 C^ 


CO 


00 CO (M r^ 





r^ CO 




00 


." 
> 








^* 



of 


CO 




(N 


"S 
















cn 


[3 






«e- 












:z: 




OOOi b- CSOi Oi 10 





OiOiCOOOOO'-HOOCO 


(N 


00 Tt< 




M 




1^ 




il 


U30 t- 00 C< OS 


r~ 


■^1— icO'-'cocDcDr- 


CO 


IN 






CO 


1 




(NOD OiCDQO <N !> 


CO 


rt< coooor-t^-* 10 




40 




Eh 


^ 




i>'"'o' cD»o"co in irT 


-^ 


CO irT CD r-^ cT 10" 


oT 


(N -T 




1^ 


OJ 


•o 






t^ "to T}^ ^ 10 CD 


CO 


.— 'iO-*CMCD05iOt^ 


CO 


co r^ 




^ 


Q 


a 




O-SO 00 iO(M (N (N 




t^Oi.-'.-.Olr-l-^OO 


•^ 


r^ -^ 
























SI 


^ u^ w ^ 00 CO 





10 u-^ ^ i>r of oT 10" cT 


00 


CO 




O 


T3 






CO 00 I^ CO 1^- '(t* Oi 


-^ 


'^cD^r^t^cD'-'i-. 


CO 


00 CO 




IE 






OiO OiCOr^ Tf 


>o 


00 00 10^ WCO (MOO 


(M 






^; 


■a 
p 






e 


■^•^ 


t-' 


.-T t^ 


(N 


10 




hH 










10 


^ 








H 


1^ 








w^ 


























tf 


03 






Oi©^ CDOO 10 CD t^ 




r^-^OiCOCO (MOOS 


r^ 


T)< CO 




O 


O) 




^d 


ice^ t^-^co ^ t^ 


CO 


OOOi-HCMOOCO-Mt- 


^ 


^ 02 




>. 




§.a 


00 --^ CO Tt- I-* r- 




COOCOiOCOCDlMiM 





C-> -3< 




Ph 






^*t^ ^""CDCO' C^* 


■^ 


CD to~ t-^ ic oT CD c^f 'Tj^ 


t^- 


t-.- 00' 






C3 




be >> 

fc; 


C^ U5 w CD CD CD 


CO 


CO.-. 10 (N00O5C0 


00 


V CO 




T3 




OOQ 00 10 i-H Oi 


10 


.-*CO-*t^r-.C0b-CD 


00 


CO CTJ 




d 


















:§§ 


CO Oi "<*< r^ 00 


C5 


co" cm" oi" cT lo" i-T i-T od" 


IN 


CO CO 




en 


0) 




Oi »Cb »0 IM 00 *<*< 





CO CO TjH 10 c<i in t^ 


C<1 


00 10 




1 








■^ »-. .-HIM 








:? 




:^^ 


pf 


c<r 




<N 






o 


« 






«©■ 














43 






















s-gw 


CO e^ COCO lo 00 


00 


Tt^^COOt^COrt^OJ 





00 00 








rH(S (NOSCO t- 00 


(N 


.-OCOOC^t^OCM 


05 


CO "O 








'^ >-. IM !N '^ .-H i-H 

0^ lo'io'co co" ■'S^ 


r^ 

^ 


C000t--«**C0»O00'O 

-^*co"cf ^'co'iM .-Tio" 


00 


00 CO 
co" 




o 


a> 




t. a 


C^O ^ »0 Tj< ■?t< 


00 


t—CM00001CD»000 




CO a> 






a 




lOGo -* C^OO CD t^ 


CO 


CM Oi CO IM 05 CO 


10 


00 CO 




1^ 
a 




■< <j3-" 


.-Ted" lo'r^t^ '^ 


r^ 


10 lO'co't-*" cm' CO"l>r CO 


^ 


•0 o 






M-H t- (M 


CO 


0.-H ^^ cm CO 




00 




o 
o 


i 




^^ 


CO 


CO 1— 1 


ira 






1. 




a><^ <N io>!»' ^ M 


CO 


COOCOOCNCMO'* 


~co~ 


CO 




^^ 






Ci enj ?D CO Oi CO r-i 


CO 


coi:-.cD40t--cocO^ 


CO 


■* 




o 
a 




© 


CO Co -^ C» (N T-* CO 




r-t--c<lo05ir^uooo 


0= 


CO ^ 




El 




03 
bo 

03 


O) CO CO -rt* 55 00 


t-- 


oT oT -^ i^-T 00 00 oT 00" 


co" 


co" c^" 




« 


hH 






o»ocoai050t-oo 




Tj" 








CO ~ 000 rH 05 


■* 


iMCNiOt^r-cDt^^ 


10 






<1 








odoT icco"i^ lo" r-^ 


t^ 


oT t^" 10 rjT lo oT co~ 


CD" 


c= co" 




Ph 






CO u:) coco lo 03 <» 




r- CMOS OS iM-^ 00 
c^rticocoicob^to 


I^ 


00 








CO c^ -^ 00 »o -^ 


t~ 





t^ 




























CO -^ OOCO (N ,-H 


01 


1^ C^CO .-< C<» rj< 


t~ 


(M N 












0>®1 (N 


(M 


t- CO 
















«» 


"^ 




■^ 


















is -S ; 










,,*-,., u '.2 ' 








'2 so 








V- so; 








1 *-* Q>*J 








1 1 iU , , , M , 3 1 








14^ kl S3 








ons oth 
3 sales _. 

of dome 
and m 




1 1 1 >^ 1 1 1 1 

; ; ; c3 ; ! ; ; 




'.S •• P <-■ 










i ; ii : i i I 




C->^ ® 










v: 


' G or-i 










a 


Compiled net profits 

Deduction from net profits to a 
come as defined in revenue a 

Tax-exempt interest and divi( 
on capital stock of domestic 






a 
_o 


Receipts, taxable income: 
Gross sales , 

Gross profits from sates 
Gross profits from operati 

amounts reported as gros! 

Interest 

Miscellaneous receipts 

Receipts, tax-exempt income: 
Dividends on capital stock 

porations 

Interest on Federal, State, 

bonds 


a 
1 


■ , 1 ' 1 1 1 

i" iS i i is 

■8 ip i i in 

'td 1 03 1 1 ' 

■,A 1 « : x5 I : : 3 




! 

T3 






.a 


a 





statutory deduction; 
Cost of goods sold. 
Compensation of o 

Interest paid 

Taxes paid other t 

Bad debts 

Depreciation 

Depletion 

Miscellaneous ded 



3 

"3 













■< pa 


d 


P 


W 


f^'d 





STATISTICS OF INCOME 



323 



■.-^a w 



O o3 



So 



ca_2 



o >.g 



ca S o 



C3 tlloj 

lis 



03 Mjo 

s fl *-" 






CJ « u 

2. 2 J 
o 



03.3 

bc!S 






Oi CD Tt< O CJ 



OO <N^ CO 



OS -^ 00 CO CO 1— I o 
t^Oi O O .-I .-< Tj< 

05 'to Oi ^ CO CO O 



rf< Q^ CS OC ^ 



- C^ lO 00 CO 
■« CI O 05 CO 



O ?- OO t^ »-H 

>-< 00 CO O CO 
O t^ CO --t CO 



t^—tCO 

C^ CO CO 

o -^ o 



t>- CJ !M CO CO -^"^ 



lO -^ CO 



<N 00 lO 'tt CO CO Oi 



Tt< *d »c CO lO 



CO t-. CD CO-^ Tt< 00 

CO ©i lO lO (M r- to 

Of- CMt-CO 05C0 

co^ c^coc! loco 

lo to i-- 00 00 ca o 

NO "^ Xl CO »0 CO 

ofoT c^c^ia cS'zS 

00*30 Oi t— •><*< r— .-H 

00 ^ CO .— I cs 



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Compensation of officers 

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Bad debts 

Depreciation 

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STATISTICS OF INCOME 



325 



0931 



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(Sal . 

£.2§ 



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326 



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 



330 



STATISTICS or INCOME 



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STATISTICS OF INCOME 



335 



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STATISTICS OF INCOME 



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data re- 
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Number 
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^ 



STATISTICS OF INCOME 



337 



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STATISTICS OF INCOME 



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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 


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3 1 

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11 

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-ate and private banks, savings banks, 

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 

1 

■g i 

; 

Im 1 

1 
"3 1 

3 ' 

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PS D. 

3'^ 


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.^ 

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O^COiOO-^COiO^ 

lOO-^r^corocDOso 



t^ t^CO CO CO CO O CO o 



^OcDOOOiCOcOC^ 

o>cooiOs-*cooi'-<r- 

r-^TfOSCDCOOOC^Ol 



■•OOt^oOOJt-OSOiO 

:050Tt<oor-ascDOi 
r^oocoocot^coosto 



j-rfr-ioooO'-t,-!'. 

COCOiOiOCSCOCOCOt 



wcoco-<**ooooocooo 

CSCOOOtPCO-^QOCMOO 
t-COC^f-OicOCOOlb- 



GOOOOOOi-- •^t--COCO 
[•-OOSOTfcOCOCOt— 



. lO •-< »^o ■* ' 



(McOiOCOOCOCOiOCS 
COt-iO»O^QCOOOOO 
COCS-*-*iM(MCS.-Hl>- 



-^t-coOiOOoCiOu:j 

■30t^COO'0'OQOt--C^ 



ooo— <r^ocscDioio 
toto-ttOior^-c^cOTt^ 

TroOCTi-*oooor--i>- 



1— tOit-'-taiCOC^OOcO 
O^OO-— '00r-CDCMO5 
iOC^CMt^»OOCOt--CO 



CIlMCOCOC^C^iM— "":' 



COC^CDOOCOiOO^CO 
OOCOOOOOlI-CCOCO 
^<MO'<*'00t-i'-<c005 



tO"^CO'0^**OcO"*CO 



COai'MCOCOOiCOO'* 

os^ioco»ooa5coco 

t^iOCS^-^fOOCO^ 



□ooooioioooot^h-r- 






"^ O C " 
I- C3 Q) .— >-. c- 



:O-Hu-;r:rOTi<OscOh*0CaiyD-r ~ 
csj — — ooOioe^CMXrc — c 



C^CO-^OCOrJ-COC^COOCSfN— l~ 

O »0 00 CO ^O O O t-- -n- CO »C 00 c^i -- 
-TCiOiC:oo;o-- •roico-^;::: 3 

'-raToTfo -Tf^ ooi'ior^co'^uo cf — ' 

t^COCMOi^OOiOOCM-rcoO'— I- 
O r- C^ iC CO lO O O iC t-- CM M c^» — 



5 O CM -f CM -- h- CO 



lOOOCOiOaOCOCOCJiOCD^OOC. 

ocooc^':ri--or^Oioo-n''-»ci 



^ ^ ^ »- X t 



I CO CO c^i -T- 00 t^ 'j: ■ 



'-« CM O 00 CM CO O CO »0 -r O) !•- C-T '■ 
I^CnoOTfCMCOOCOCI-'OOiO'-'Cl r: 



t^ OS CO CO C:: -* O 1^ ~ 



t- — CMO;'-"<*'CiO-T--rl- 



COOXCC XOOiO>— '■^COtJ'OICC c 
Oi'— 'COO-TOOX't^'-HCOCiCOtC C: 
CM — lOCMCO — "rfCO ~. 



o r^ CO o CM c 



; -—' lO c: * 
? -H lO C: i - 

i»ooocot--corocDOCM.-Hr: 



OO^CMCO— '^OOOiX-^t-CN'- 
CM O r- CO !>■ CI lO I-' ■-' CO :?: >— < I - 1- 

OCMOOrrr-iiococoiococo-rrr- 

o"od l>^OCr^*o"co'3i O cc"l^CM ■— '*. 

CicococoyDXCMXOcooai-— — 
lOi-H.-HioO'^cooscO'^rCMOi'-' ri 

^ r^io X -^"O :o CO CO lO 00 r--' -"' 



^r0'--'cOCM:C'O^5l--:?l"::X-f-*- 
CMcOiOXCO'-'OiO'— iCMiCcOC^l'C 



CO CO CM !>. lO CO I 



O Oi Oi r- X ic r- c 



I -rf O: lO — ' C^l 



iOcOTf^iOXOOCOTTXCOX-^C:— ' 
XCMXCMXCMa:a:0:7iX^C:-- 

I t^i-rcoCM"arcD-r'---H;oarcot-ro 

CMX3i-n'001^C^OCr.C4I- 



SCO C-1 CO >0 irt 
CO O — ' -— ■ c^ 



^ ^ c3 ^ aT3 c cet^ c3 =«•■ , .. 
ix^'C-^la o o'3-2 o cu^^-;= 



STATISTICS OF INCOME 



345 



if> ^ .^ ^^ •^ C<1 CO '-* '•^ G t^ Oi V^ Oi C^ ^ t^ <:0 t-~ ^ '-^ C'^ iO CO '^ ^^ t^ -^ C:> '^ '^ t^ 'X) ■x '^ i^Oi 



■ ^C0»0 



-<**oot^r^CMC^':fco»-H^.-<--( 



■^ ^ 1-1 io t^eo 



00050lC^COC^«DC500r-'-<:Ot^^OOOOCOCOOOfO<OOfOr 



-<M OfN COiOO 












Oi*0'^ccroO'-HC^cocO(-i— r-c^tOOOt-Mi— lOooo-^rocicO"- 






»CC^(N»OI--rCCiC;;"tt-*CNQO <-i 



lO'OiOCCXC^ t^cc.— IC^CCOCOC^ 



ooo»ocS'X-^'--'Ox^rj'oocD'-«ior- i»oor^ccaoc^'Ci>'C^aio^'— 'QOcccoMC^OOo 



r- OS T-H 1-H o : 



--— lOi^OOO^OOCOai 



l>5t^-7^,— .00l>.TjHCN)r-.i,(©CC00MC^00*T'-*C<»O 



OG00si0-HOC0"^i0asC^OiM':0C0-:J-C0t-*00O00-^'*C0O*0.-i 



CO ■^ CD (N M" T-T CO CO -^ 
COiOGCCCCOO'-'OlCC 

oooct^:oaoi>-oooooo 



'T'O'MrOOOOf^CO'rf 
O.— iioOOiOOl'— ''— ' 



(O '-' »0 Oi O ' 



. O C^ CO t^ CO ' 



)»oco«:iC:— '(^o-^'-< 



^ 00 CS) ^ CO O :C • 



^r^— (t^OcDO^Oio-r^-^-rf 



t^oo-^ait-foM T-ioouoto-— ic^(NooicooO'^03"^t^i>.iO"<^c^r^rt<tooir-.'— «rr"0:tocs 



Oi'aOcot^oioicocD'O 

JDoOOGO'T'OCO-r''-" 



cot— CO'f»Q000Oir^ClC^-*^^i 



co-ft— »oi-"^r--coa;.XicOTt*'-'ro »ogo osco 



^CTsU0O00^(NOC0<NC0C0t•^C^■»O-^;-^00C:0^OCDC^ 



O-H lOr-t 



; O CO r- '-• w 



H C^ C^ --H rr C5 CO C^ 



(X)co^-0'-HOOTI•cccoooccocO'-<c<^uococo^-'-H^-05C^':t^'— IC5CO'— "ooCicooiOiOoO'^io 
^-l— 05t--cc"^oc::iQCco»OTj<occc^ioioc^oas"^c^-r'--'OOcoo»0'^'^a5'-<t--c^co'--i(N 

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 

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3^ 






S3.^ 



pS 



O! 



a a , ^ 






•-■^ o « 



5 ?, ?, S •= =■=-: <c a 2 3 3 c ;- « ^ r s «.2 >. 
« — o o ® « ;^ ® — > > > > 









tllj »5 

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^«-§ 

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£ 3-w 

* a® 

■ = — D. 
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a oj 3 



•a'S-I 



346 



STATISTICS OF INCOME 



s ^ s^ 

Cj « O 



< 
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p 
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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 

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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 
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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 
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i>oo'^Tr^oooscD'-too 

oT IC cT CO CD CD t^ cT -tjT 
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350 



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