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

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STATISTICS OF INCOME 
FOR 1930 

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 1930 

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 : 1932 



For ait by the Superintendent of Documents. Washington, D. C. ---.--•..-- ... Price 25 ( 



<J' S. SUPERINTENDENT OF DO.CUMFNTS 
JAN 9 1933 



CONTENTS 



Pago 

OflScial transmittal 1 

General explanations 1-4 

Procedure in tabulation 1-2 

General definitions 2-3 

Industrial classification 3-4 

Geographic distribution 4 

income tax returns 

Individual income tax returns: 

Number of returns, net income, tax, average net income, tax, and tax 

rate, 1929 and 1930 4 

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

of returns, net income, and tax 5-6 

Classification by sex and family relationship 6 

Net income exempt from normal tax 6-7 

Capitalnet gains and losses 7-8 

Net loss for prior year, 1922-1930 8 

Credit of 25 per cent of tax on earned net income, 1924-1930 8-9 

Income and profits taxes paid to foreign countries or possessions of 

the United States reported for tax credit, 1925-1930 9 

Sources of income and deductions 9-12 

Amounts and percentages 9 

By net income classes 10-11 

Percentage distribution by net income classes 11-12 

Frequency distribution by size of specific items of income and deduc- 
tions, returns of net income of $5,000 and over 12-14 

Net profit from business, returns of net income of $5,000 and over, by 

industrial groups 1 4-15 

Taxes paid other than Federal income tax and interest paid, returns 

of net income of $5,000 and over, 1927-1930 15-16 

Wholly and partially tax-exempt obligations, returns of net income 

of $5,000 and over, by net income classes 16-17 

Returns on Form 1040 with no net income 17-18 

By deficit classes 18 

Sources of income and deductions 18 

Number of returns by counties and cities 18-19 

Partnership returns of income 19 

Corporation income tax returns: 

Number of returns, net income, and tax 19-20 

By industrial groups 20-22 

Net loss for prior year, 1922-1930 22 

Amount of net income exempt from and subject to tax 23 

Income and profits taxes paid to foreign countries or possessions of 

the United States, 1925-1930 23 

Cash and stock dividends paid, 1922-1930 23-24 

Compiled receipts and statutory deductions 24-25 

Revised items in receipts and deductions, Statistics of Income, 1928- 25 
Number of returns, net income, and tax, by net income and deficit 

classes 25-26 

Assets and liabilities — 

By returns showing net income and no net income 26-28 

Number of corporation returns filed and number of balance sheets 

tabulated, by net income and deficit classes 28 

Revised items. Statistics of Income, 1927 and 192.9 28 

m 



IV CONTENTS 

Corporation income tax returns — Continued. Pa« 

Consolidated returns 28-31 

By major industrial groups 28-30 

By net income and deficit classes 30 

By number of subsidiaries 31 

Fiscal 5'ear returns 31-32 

By month ending the fiscal year 32 

By net income and deficit classes 32 

Part year returns 32-33 

Corporations organized under the China Trade Act, 1922, number of 

returns, by industrial groups 33-34 

Historical summaries: 

Individual income tax returns — 

Number of returns, net income, and tax, 1913-1930 35 

Number, by net income classes, 1914-1930 36 

Net income, by net income classes, 1916-1930 37 

Tax, by net income classes, 1916-1930 38 

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

classes, 1916-1930 39-40 

Income by sources, 1916-1930 41-47 

All returns 41-43 

Returns of net income of $5,000 and over 44-47 

Corporation income tax returns — 

Total number, number and per cent with net income and no net 

income, gross income, net income, deficit and tax, 1909-1930. . 48 
Number of returns, net income, and deficit, by net income and 

deficit classes, 1918-1930. 49-51 

estate tax returns 

Estate tax returns: 

Estate tax returns filed during the calendar year 1931 51-64 

Table 1. Resident decedents — Form of property and nature of 

deductions, by size of net estate ^ 54-59 

Table 2. Resident decedents — By States and Territories '. 60-61 

Tables. Resident decedents — By size of net estate 62 

Table 4. Nonresident decedents — By size of net estate 63 

Table 5. Resident and nonresident decedents — Historical sum- 
mary, 1916-1931 64 

basic tables gncome tax returns) 

Individual income tax returns (1-11): 

United States in aggregate (1-8, 7A, 8 A, 10) — 

1. By States and Territories 67-68 

2. By net income classes 69-70 

3. Simple and cumulative distribution, by net income classes. 71-73 

4. Sex and family relationship, by States and Tenitories 74-76 

5. Sex and family relationship, by net income classes 77-79 

6. Sources of income and deductions, by States and Terri- 

tories 80-82 

7. Sources of income and deductions, by net income classes __ 83-85 
7A. Sources of income and deductions, returns on Form 1040 

with no net income, by deficit classes 86 

8. Taxes paid othei than Federal income tax and interest paid, 

by States and Territories, returns of net income of $5,000 

and over 87 

8 A. Taxes paid other than Federal income tax and interest 
paid by net income classes, returns of net income of 
$5,000 and over 88 

10. Returns on Form 1040 with no net income, number and 

deficit by States and Territories 139 

States and Territories separately (9, 11) — 

9. By net income classes with historical summary 1920-1929. 89-138 

11. Number by counties and cities 139-205 



CONTENTS V 

Corporation income tax returns (12-23): 

United States in aggregate (12-16, 18-22)— i'ag« 

12. By States and Territories 209-211 

13. Cash and stock dividends, bj' States and Territories 212 

14. Compiled receipts and statutory deductions, by major in- 

dustrial groups — 

Parti. AU returns 213-217 

Part 2. Returns showing net income 218-223 

Part 3. Returns showing no net income 224-229 

15. Percentage distribution of Table 14 230 

16. By major industrial groups and subgroups 231-237 

Revised items. Statistics of Income for 1928 and 1929. 238-239 

18. By net income and deficit classes and by major industrial 

groups 260-265 

Assets and liabilities — 

19. By major industrial groups — 

AU returns 266-267 

Returns showing net income 268-269 

Returns showing no net income 270-271 

20. By net income and deficit classes 272-275 

21. Consolidated returns for affiliated corporations — 

Compiled receipts and statutory deductions — 

Part 1 . AU consolidated returns 276-28 1 

Part 2. Consolidated returns showing net income. 282-287 
Part 3. Consolidated returns showing no net in- 
come 288—293 

22. Fiscal and part year returns — 

CompUed receipts and statutory deductions, all 

returns 294-297 

States and Territories separately (17, 23) — 

17. By major industrial groups, with historical summary, 

1920-1929 240-259 

23. Historical summary, 1916-1930 298-312 

synopsis of income and profits tax rates, estate tax rates, 
credits and exemptions under the revenue acts of 1909-1928, 
inclusive 

Individual: 

Required to file returns, normal tax rates, personal exemptions, and 

credits 316-317 

Supplemental income tax rates and tax credits 320-321 

Surtax rates 318-3 1 9 

Corporation: 

Income and profits tax rates, exemptions, and credits 322-325 

Estate tax: 

Rates, specific exemptions, and credits against estate tax 326 

INCOME TAX FORMS 

Facsimiles op Forms 1040, 1040A, 1120, and 1120Lfor 1930 330-343 

Index 345-361 



I 



STATISTICS OF INCOME FOR 1930 



Treasury Department, 
Office of Commissioner of Internal Revenue, 

Washington, D. C, October 18, 1932. 
Sir: In accordance with the provisions contained in the revenue act 
of 1916 and subsequent acts for the publication annually of statistics 
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 1930," prepared from the income 
tax returns of individuals and corporations for that year filed during 
1931, with a historical presentation of the income and tax HabiUty 
reported hj 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 filed during 1931, irrespective of the date of death 
of the decedent, and a brief historical summary. 

GENERAL EXPLANATIONS 

Procedure in tabulation. — The income tax returns for 1930 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 ended December 
31, 1930. 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 1930, returns with fiscal year ending within the 
period July 1, 1930, to June 30, 1931, and fractional (part year) 
returns for which the greater part of the period falls in 1930. 

The general tables for the corporation returns in this report include 
calendar, fiscal, and fractional (part year) returns, except when 
otherwise specified. The general tables for individual returns, except 
Table 11, do not include data for returns with no net income. Such 
returns, as well as returns showing net income below the minimum 
provided by the revenue act for the filing of a return, are filed in 
accordance with a statutory requirement that every individual with 
gross income of $5,000 and over file an income tax return. The data 
tabulated from returns with no net income are shown on pages 17-18, 
86, 139. Prior to 1928 no tabulations were made of such returns. 

The statistics contained in this report are based on the taxpayers' 
returns as filed, unaudited except for a preliminary examination to 
insure proper execution of the returns, and include amended returns 
showing net income of $100,000 and over, but do not include amended 
returns with net income under $100,000. Income tax returns filed 
by individuals having net income of $5,000 and over and individual 



2 STATISTICS OF INCOME 

returns of net income under $5,000 which display income character- 
istics similar to those usually found in returns of net income of $5,000 
and over, such as varied or unusual sources of income or gross income 
far in excess of the $5,000 net income, and returns filed by corpora- 
tions, regardless of the size of net income, pass through the statistical 
section, and the data are tabulated from each of these returns. 

For individual returns of net income under $5,000, except those 
specified above, estimates are made on the basis of a sample. Aver- 
ages for the various items from a sample for each State are applied 
to the total number of returns of the class which they represent 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 1040-A for net income of not more than 
$5,000, derived chiefly from salaries and wages. All 1040 returns 
are sent to Washington for audit, and those with net income under 
$5,000 are sampled by the statistical section. The 1040-A returns 
are audited in the collection districts, and samples only are sent to 
Washington. 

The sample for 1930 totaled about 425,000 returns and consisted, 
for 1040 returns with net income under $5,000, of approximately 10 
per cent of the returns filed, with a minimum of 4,000 returns for 
each collection district (distributed approximately equally between 
taxable and nontaxable returns), and, for 1040-A returns with net 
income under $5,000, of a number approximately equal to 10 per 
cent of the returns, with a specified minimum of 2,000 returns (dis- 
tributed approximately equally between taxable and nontaxable 
returns). In the case of each of the Forms 1040 and 1040-A showing 
net income under $5,000, where the number of returns filed in any 
collection district was less than the respective minima, the entire 
number filed was tabulated. 

For 1929 and subsequent years the number of returns with net 
income under $5,000 is based in part on Income Tax Unit reports 
and in part on reports of collectors; for years prior to 1929 they are 
based on collectors' reports. (See 1929 Statistics of Income, p. 2.) 

General definitions. — 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 taxpayer under the provisions of the respective acts, 
and "deficit" means excess of deductions over gross income. The 
net income of individuals includes capital net gain from sale of assets 
held more than two years. Credits allowed individuals, such as 
personal exemption, credit for dependents, net loss for prior year, and 
net loss from the sale of capital assets held more than two years 
which is reported for tax credit, are not included 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. 

Gross income and deductions shown in the corporation tables 
correspond to the total income and total deductions reported on the 
face of the return j)lus the cost of goods sold. 

The amount of income tax hability returned for 1930, shown m 
the tabulations in this volume, is not entirely comparable with the 



STATISTICS OF INCOME 6 

amount of taxes collected during the calendar year 1931. 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 
that an adjustment may be made after the data have been taken 
from the original returns for the Statistics of Income. These adjust- 
ments may result in additional assessments, thereby increasing the 
tax Hability, or in certificates of overassessments, thereby decreasing 
the tax liablity. An amended return has the same effect as an 
adjustment. 

2. Income and profits taxes paid to foreign governments or posses- 
sions of the United States are deductible from income taxes payable 
to the United States but are limited in general by section 131 (b) of the 
revenue act of 1928 to the same proportion of the tax against which 
the credit is taken, which the taxpayer's net income from sources 
without the United States bears to his entire net income for the same 
taxable year. The amount of tax taken as credit under this provision 
of law has not been deducted from the amount of tax liability shown 
in the tabulations. The aggregate amount of income and profits taxes 
paid to foreign governments or possessions of the United States taken 
as a credit by individuals and corporations is, however, shown in 
separate tables on pages 15 and 23. Individual 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 shown herein. 

3. The amount of income taxes in fiscal year returns included in 
this tabulation may not represent taxes collected during 1931 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 pay- 
ment, 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 1931, collections were made of part or all of the 
taxes in returns for fiscal years ended from January 31, 1930 (the last 
quarterly installment payment on which was due on or before Janu- 
ary 15, 1931), to September 30, 1931 (the filing of returns and the full 
payment or first installment payment on which was due on or before 
December 15, 1931), whereas, as previously indicated, there are 
excluded from these statistics the returns for fiscal years ending prior 
to July 1, 1930, and subsequent to June 30, 1931. 

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 sub- 
sequent 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 1930. 

Industrial classification. — The industrial classification is based on 
the predominant business of nonafiiliated corporations or of groups of 
aflBliated corporations filing a single return. The business classifi- 
cation, therefore, does not contain solely corporations engaged ex- 



4 STATISTICS OF INCOME 

clusively in the industries in which they are classij&ed, due to the 
diversified industrial activities of many corporations and especially 
to affiliated corporations filing consolidated returns, which latter 
include the income and deductions of the subsidiary or affiliated 
concerns. If such subsidiary or affiliated concerns could be classified 
independently of the consoHdated returns, many would fall in indus- 
trial divisions other than the ones in which they are included. 

Geographic distribution. — The data for States and minor civil divi- 
sions, although compiled from returns filed in each locaHty, do not 
represent what may be called the geographic 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 cor- 
poration 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 principal place of business or the principal office 
or agency is situated, excepting closely afiiHated concerns filing a 
consoHdated return. In the latter case the consoHdated return is 
frequently filed in a State other than the State in which the principal 
place of business or principal ofiice or agency of the subsidiaries is 
located. 

INDIVIDUAL INCOME TAX RETURNS 

The number of returns of individuals for 1930 was 3,707,509, of 
which 2,037,645 were taxable and 1,669,864 nontaxable. The aggre- 
gate net income was $18,118,634,941; the net income on taxable re- 
turns was $13,692,584,305, on which the tax HabiHty was $476,714,808. 
As compared with the returns for the previous year, the total number 
for 1930 decreased by 336,818, or 8.33 per cent. The average net 
income for 1930 was $4,887.01 for aH returns and $6,719.81 for taxa- 
ble returns, the average amount of tax HabiHty was $128.58 for all 
returns and $233.96 for taxable returns, and the average tax rate was 
2.63 per cent for all returns and 3.48 per cent for taxable returns. 
For the preceding year the average net income was $6,132.22 for all 
returns and $8,337.30 for taxable returns,, the average tax HabiHty 
was $247.74 for all returns and $407.62 for taxable returns, and the 
average tax rate was 4.04 per cent for all returns and 4.89 per cent 
for taxable returns. The ratio of the number of returns filed to the 
total population (census April 1, 1930) is 3.01 per cent, as compared 
with a corresponding ratio for the preceding year of 3.28 per cent. 

In comparing the change in average tax HabiHty in the 1930 returns 
with that for the preceding year, attention is directed to the normal 
tax rates, which were 5, 3, and IK per cent for 1930, but which had 
been temporarily reduced on individual incomes for 1929 to 4, 2, and 
}i per cent, respectively, by the joint resolution of Congress approved 
by the President on December 16, 1929. 

The distribution of returns of individuals by States and Territories 
is given in basic Table 1, pages 67-68, and by net income classes in 
basic Table 2, pages 69-70. Each of these tables shows number of 
returns, net income, and tax. 



STATISTICS OF INCOME 5 

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

The distribution of the returns, by a limited number of net income 
classes, is exhibited in the following table, which includes the number 
of returns, net income, and tax; also cumulative totals and percent- 
ages. In basic Table 3, pages 71-73, a similar distribution of the 
number of returns, net income, and tax is shown by a more detailed 
net income classification. 



Simple and cumulative distribution of individual returns for 1930 by net income 
classes, showing number of returns, net income, tax, and percentages ' 





es 
lars) 


Returns 


Net income class 
(Thousands of dol 


Simple distribution 


Cumulative distribu- 
tion from highest 
income class 


Cumulative distribu- 
tion from lowest 
income class 




Number 


Per cent 


Number 


Per cent 


Number 


Per cent 


Under 1 (estimated) 


150, 000 

909, 155 

767, 684 

1, 070, 239 

550, 977 

198, 762 

40, 845 

13, 645 

3,111 

2,071 

552 

318 

150 

\ 


4.05 

24.52 

20.70 

28.87 

14.86 

5.36 

1.10 

.37 

.08 

.05 

.02 

.01 

.01 


3, 707, 509 

3, 557, 509 

2, 648, 354 

1, 880, 670 

810, 431 

259, 454 

60, 692 

19, 847 

6,202 

3,091 

1,020 

468 

150 


100. 00 

95.95 

71.43 

50.73 

■si. 86 

7.00 

1.64 

.54 

.17 

.09 

.04 

.02 

.01 


150,000 
1, 059, 155 
1,826,839 
2,897,078 
3,448,055 
3, 646, 817 
3, 687, 662 
3, 701, 307 
3, 704, 418 
3, 706, 489 
3, 707, 041 
3, 707, 359 
3, 707, 509 


4.05 


1 under 2 (estimated) 


28.57 


2 imder 3 (estimated) - 


49.27 


3 under 5 (estimated) ... 


78.14 


5 under 10 


93.00 


10 under 25 


98.36 


25 under 50 


99.46 


50 under 100 


99.83 


100 under 150 . . 


99.91 


150 under 300 


99.96 


300 under 500 ..- 


99.98 


600 under 1,000 


99.99 


l.OOOandover _- _ 


100. 00 








Total 


3, 707, 509 


100.00 






















Net income 


Net income classes 
(Thousands of dollars) 


Simple distribution 


Cumulative distribution 

from highest income 

class 


Cmnulative distribution 

from lowest income 

class 


1 


Amount 


Per cent 


Amount 


Per cent 


Amoimt 


Per cent 


Under 1 (estimated) 

1 under 2 (estimated) 

2 under 3 (estimated) 

3 under 5 (estimated) 

5 under 10 


$86, 891, 887 

1,494,526,118 

1,864,161,556 

4, 151, 967, 088 

3, 723, 763, 076 

2, 922, 750, 247 

1, 383, 619, 457 

919, 039, 755 

374, 170, 634 

419, 015, 969 

207, 131, 122 

211,693,377 

359, 904, 655 


0.48 

8.25 

10.29 

22.92 

20.55 

16.13 

7.64 

5.07 

2.06 

2.31 

1.15 

1.17 

1.98 


.$18, 118, 634, 941 

18, 031, 743, 054 

16, 537, 216, 936 

14, 673, 055, 380 

10, 521, 088, 292 

6, 797, 325, 216 

3, 874, 574, 969 

2, 490, 955, 512 

1,571,915,757 

1, 197, 745, 123 

778, 729, 154 

571, 598, 032 

359, 904, 655 


100. 00 

99.52 

91.27 

80.98 

58.06 

37.51 

21.38 

13.74 

8.67 

6.61 

4.30 

3.15 

1.98 


$86, 891, 887 
1,581,418,005 
3, 445, 579, 561 
7, 597, 546, 649 
11, 321, 309, 725 
14,244,059,972 
15, 627, 679, 429 
16,546,719,184 
16, 920, 889, 818 
17, 339, 905, 787 
17, 547, 036, 909 
17, 758, 730, 286 
18,118,634,941 


0.48 

8.73 

19.02 

41.94 

62.49 


10 under 25 


78.62 


25 under 50 


86.26 


sounder 100 


91.33 


100 under 150 

150 under 300 _ 


93.39 
95.70 


300 under 500 


96.85 


500 under 1,000 


98.02 


1,000 and over .. 


100.00 






Total 


18, 118, 634 941 


100. oo 





























' For general explanations, see pp. 1-4. 



STATISTICS OF INCOME 



Simple and cumulative distribution of individual returns for 1930 by net income 
classes, showing number of returns, net income, tax, and percentages — Contd. 





Tax 


Net Income classes 
(Thousands of dollars) 


Simple distribution 


Cumulative distribution 

from highest income 

class 


Cumulative distribution 

from lowest income 

class 




Amount 


Per cent 


Amount 


Per cent 


Amount 


Per cent 


Under 1 (estimated) 

1 under 2 (estimated) 

2 under 3 (estimated).— 

3 under 5 (estimated) 

5 under 10 


$37, 282 

1,269,089 

3, 309, 537 

6, 352, 360 

17, 447, 591 

49, 560, 577 

72, 708, 222 

87,379,410 

48, 748, 813 

62, 462, 605 

33,052,893 

34, 288, 780 

61,097,659 


0.01 

.27 

.69 

1.12 

3.66 

10.40 

15.25 

18.33 

10.23 

13.10 

6.93 

7.19 

12.82 


$476, 714, 808 
476, 677, 526 
475, 408, 437 
472,098,900 
466, 746, 550 
449, 298, 959 
399, 738, 382 
327, 030, 160 
239, 650, 750 
190,901,937 
128, 439, 332 
95, 386, 439 
61,097,659 


100.00 
99.99 
99.72 
99.03 
97.91 
94.25 
83.85 
68.60 
50.27 
40.04 
26.94 
20.01 
12.82 


$37, 282 

1, 306, 371 

4,615,908 

9,968,258 

27,415,849 

76, 976, 426 

149, 684, 648 

237.064,058 

285, 812, 871 

348, 275, 476 

381, 328, 369 

415, 617, 149 

476, 714, 808 


0.01 

.28 

.97 

2.09 

5.75 


10 under 25 


16.15 


25 under 50 


31.40 


50 under 100 


49.73 


100 under 150 


59.96 


150 under 300 


73.06 


300 under 500 


79.99 


600 under 1,000.-- -. 


87.18 


1,000 and over 


100.00 






Total. 


476, 714, 808 


100.00 





















CLASSIFICATION BY SEX AND FAMILY REL.A.TIONSHIP (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. 74-79) similar data are 
shown by States and Territories and by net income classes, respec- 
tively. 

Individual returns for 1980 by sex and family relationship of taxpayer, showing 
number of returns, net income, and percentages ^ 



Family relationship 


Returns 


Net income 


Number 


Per cent 


Amount 


Per cent 


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


1, 8G4, 229 
104, 325 
263, 180 
107, 117 
894, 706 
439, 205 
34, 747 


50.28 
2.81 
7.10 
2.89 
24.13 
11.85 
.94 


$10, 882, 725, 873 
915, 034, 693 
986, 809, 537 
435, 462, 741 
2, 755, 809, 423 
1, 704, 168, 023 
438, 624, 646 


60.06 


Wives filing separate returns from husbands 


5.05 


Single men, heads of families 


6.45 


Single women, heads of families .. 


2.40 


Single men, not heads of famOies - 


16.21 


Single women, not heads of families - 


9.41 


Community property income * '. 


2.42 


Total - 


3, 70", 509 


100.00 


18, 118, 634, 941 


100.00 







' Includes returns for income of estates or property held in trust, which are distributed by sex and 
family relationship of the testator or grantor. For general explanations see pp. 1-4. 

2 Excludes separate returns of commimity property income of husband and wife in which the net incoma 
is under $5,000 and joint returns of husband and wife which show net income under $10,000. In tabulating 
joint returns of community property net income of $10,000 and over the data are divided to represent the 
separate returns of 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. Returns 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. 

NET 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, 



STATISTICS OF INCOME / 

and net income offset by net loss for prior year, also the net income 
subject to normal tax, are shown in the following table: 

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

1930 i 



Distribution 


Amount 


Per cent 


Net income - 


$18, 118, 634, 941 


100.00 


Net income specifically exempt from normal tas: 


11,010,017,492 
2, 074, 058, 008 














8, 935, 959, 484 

4,197,303,925 

38, 133, 605 

523, 372, 752 
39, 920, 711 


49.32 




23.16 




.21 


Capital net gain from sale of assets held more than 2 years $556, 392, 180 

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






2.89 
.22 










13, 734, 690, 477 


75.80 








4, 383, 944, 464 


24.20 







• For general explanations see pp. 1-4. 

CAPITAL NET GAINS AND LOSSES (INDIVIDUAL RETURNS) 

The special provisions in the revenue acts for capital net gains and 
losses from the sale of assets held more than two years apply, for 
capital net gains, to sales after December 31, 1921, and for capital 
net losses, to sales after December 31, 1923. 

Under the revenue act of 1921 and subsequent acts, capital net 
gains as defined in the respective acts from the sale of assets held 
more than two years may, at the option of the taxpayer, be reported 
separately and taxed at 12}^ per cent in Heu of the normal tax and 
surtax rates otherwise applicable. The income tax of the individual 
in such cases is the sum of 12^ per cent of the capital net gains plus 
the tax on the net income from other sources, termed "ordinary net 
income," computed according to the provisions of the respective 
revenue acts. 

The capital net gains and the tax at 12K per cent of such gains 
reported for 1922 and following years appear on pages 35 and 42-43, 
respectively, of this report. In order that the amounts shown as " net 
income" and "total income" in the Statistics of Income for 1922 and 
subsequent years be made comparable with earUer years, it is neces- 
sary that "net income" and "total income" be increased by the 
amount of such gains. These adjustments have been made in the 
Statistics of Income for these years. 

Under the revenue act of 1924 and subsequent acts the taxpayer 
must report his capital net loss, as defined in the respective acts, from 
the sale of assets held more than two years by one of two methods 
whichever will produce the larger tax. These two methods are (1 ) the 
tax on the net income from other sources, termed "ordinary net in- 
come," computed according to the provisions of the respective reve- 
nue acts, less 12^ per cent of the capital net loss, and (2) the tax on 
the net income computed without regard for the special provisions 
for capital net losses. 

Under the revenue acts of 1918 and 1921 such losses are deducted 
in arrivino; at net income. Under the revenue acts of 1916 and 1917 



8 



STATISTICS OF INCOME 



losses sustained in transactions entered into for profit but not con- 
nected with business or trade are deductible to the extent of the ag- 
gregate income from such transactions. In order that the amounts 
shown as "net income" and "deductions" in the Statistics of Income 
for 1924 and subsequent years be made comparable with the amounts 
shown in Statistics of Income for 1918 to 1923, inclusive, it is neces- 
sary that "net income" be reduced by, and "deductions" be increased 
by, the amount of such losses. These adjustments have not been 
made in the "net income" and "deductions" shown in the Statistics 
of Income for these years. 

The tax credit of 12)^ per cent on capital net losses is given below 
for the vears 1924-1930: 



Year- 



1924 $9,035,736 

1925 7,658,938 

1926 4,321,752 

1927 6,027,668 



Year — Amount 

1928 $5,126,415 

1929 5,378,446 

1930 10,111,902 



NET LOSS FOR PRIOR YEAR (INDIVIDUAL 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 succeeding tax- 
able 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 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 ordinary net income and the capital net gain the 
next succeeding taxable year. See section 117 of the revenue act of 
1928. 

Such net losses, being of prior year origin, are 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 1930, inclusive, 
and taken as a deduction in computing ordinary net income and capital 
net gain is given below : 



Year Amount 

1922 $45,220,859 

1923 34,266,149 

1924 29,869,182 

1925 '32,321,310 

1926 27,411,767 



Year — Amount 

1927_. $37,054,785 

1928 33,616,475 

1929 28,909,275 

1930 39,920,711 



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 appHes 
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 
1925-1927, and to an amount not exceeding $30,000 under the reve- 
nue act of 1928, appHcable to returns for 1928 and subsequent years. 

Earned net income tax credit, reported on returns for the years 
1924-1930, inclusive, is shown below. In comparing the earned 
income credit for 1930 with 1929, attention is directed to the reduc- 
tions in normal rates on incomes for 1929. (See p. 4.) 



STATISTICS OF INCOME 



9 



Year — Amount Year — Amount 

1924 $30,637,463 1928 $34,789,690 

1925 24,570,183 1929 22,062,492 

1926 24,646,993 1930 24,886,344 

1927 24,915,315 

INCOME AND PROFITS TAXES PAID BY INDIVIDUALS TO FOREIGN COUNTRIES 
OR POSSESSIONS OF THE UNITED STATES REPORTED FOR TAX CREDIT 
(INDIVIDUAL RETURNS) 

The amounts of income and profits taxes paid foreign countries or 
possessions of the United States reported for tax credit by individuals 
for the years 1925-1930, inclusive, are shown below. These amounts 
represent that part of the income and profits taxes paid foreign 
countries or possessions of the United States that was applied as tax 
credit against the tax liability to the United States. 

Year — 



Year — Amount 

1925 - $1,987,285 

1926 2,622,246 

1927 2,297,852 



Amount 

1928 .._. $1,893,557 

1929 2,846,291 

1930 2,270,023 



SOURCES OF INCOME AND DEDUCTIONS (INDIVIDUAL RETURNS) 

Immediately following is shown a distribution by sources of the 
income and deductions reported by individuals. The figures for the 
various sources are aggregates of net amounts of income, and repre- 
sent the amounts by which the gross income exceeds the deductions 
allowed for each specific source, as provided in the schedules of the 
return. (See Form 1040, p. 330.) Net losses reported in the sched- 
ules are transferred in tabulation to deductions, which also include 
amounts reported on the return under "Deductions" from total 
income. 

Income from partnerships and fiduciaries does not include amounts 
received through these entities from capital net gain from sale of 
assets held more than two years, dividends on stock of domestic 
corporations, or taxable interest on obligations of the United States, 
since these items are reported under their respective classifications. 

Sources of income and deductions in individual rtturns for 1930. amounts and 

percentages ' 



Sources of income and deductions 



Income: 

Wages and salaries - --- - 

Business - 

Partnership... 

Profit from sale of real estate, stocks, bonds, etc., other than taxed as 

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 on Government obligations not wholly exempt from tax 

Dividends on stock of domestic corporations 

Fiduciary - 

Interest and other income 

Total income 

Deductions: 

Net loss from sale of real estate, stocks, bonds, etc., other than reported 
for tax credit on capital net loss from sale of assets held more than 2 

years - 

Net loss from business and partnership 

Contributions 

All other 

Total deductions ■ 

Net income - ■ 



Amount 


Per cent 


$9,921,952,483 
2, 628, 056, 629 
1, 089, 646, 082 

636, 738, 218 
556, 392, 180 
974, 326, 446 
38, 133, 605 

4, 197, 303, 925 
429, 459, 304 

1, 940, 437, 638 


44.27 
11.73 
4.86 

2.84 
2.48 
4.35 
.17 
18.73 
1.92 
8.65 


22, 412, 445, 510 


100.00 


1, 232, 776, 310 
172, 537, 519 
424, 770, 746 

2, 463, 725, 994 


5.50 

.77 

1.90 

10.99 


4, 293, 810, 569 


19.16 


18,118,634,941 


80.84 



' For general explanations, see pp. 1-4. 



10 



STATISTICS OF INCOME 



The following table shows, by net income classes, the distribution 
of the total income by sources. The distribution by States and Terri- 
tories and by a larger number of net income classes is shown in basic 
Tables 6 and 7, respectively (pp. 80-85). The percentage distribu- 
tion of total income by sources is shown in the second table following. 

Sources of income and deductions, individual returns for 1930 by net income classes ^ 



Net income classes 
(Thousands of dollars) 



Wages and 
salaries 



Business 



Partnership 



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



Under 6 (estimated), 

5 under 10 

10 under 25 

25 under 50 

50 under 100. 

100 under 150 

150 under 300 

300 under 600 

500 under 1,000 

1,000 and over 

Total.. 



$5, 514, 346, 298 

2, 233, 255, 764 

1, 328, 394, 236 

439, 369, 496 

214,830,429 

65, 454, 755 

60,039,862 

23, 215, 276 

20,967,490 

22,078,877 



1, 412, 604, 477 

654, 992, 432 

370, 081, 004 

109, 391, 479 

48, 286, 992 

16, 681, 191 

11, 378, 369 

2,897.787 

2, 413, 476 

329, 422 



$302, 715, 459 

264, 822, 859 

243, 860, 887 

118,183,218 

83,324.446 

28, 291, 068 

30, 918, 734 

10, 640, 423 

5,076,169 

1, 912, 819 



$109, 085, 305 

135,310,683 

191, 463, 543 

116,690,308 

42, 789, 433 

11, 463, 562 

10,461,743 

6, 272, 585 

4,043,192 

10, 157, 864 



9,921,9.52,483 



2, 628, 056, 629 



1, 089, 646, 082 



636, 738, 218 



Net income classes 
(Thousands of dollars) 



Under 6 (estimated). 

5 under 10. 

10 under 25 

25 under 60 

sounder 100 

100 under 150. 

150 under .300 

300 under .500. 

500 under 1,000 

1,000 and over , 



Total. 



Capital net gain 
from sale of as- 
sets held more 
than 2 years 



$13, 570, 947 
87, 808, 689 
63, 887, 781 

108,784,220 
67, 151, 076 
78, 376, 150 

136,813,317 



Rents and 
royalties 



566, 392, 180 



$494, 924, 553 

199, 937, 231 

163,011,870 

62,664,673 

31,315,684 

10,104,921 

9, 869, 650 

4, 967, 319 

3, 825, 446 

3, 714, 299 



974, 326, 446 



Interest on 

Government 

obligations not 

wholly exempt 

from tax 



Dividends on 
stock of do- 
mestic corpora- 
tions 



$16, 497, 638 

9, 648, 829 

5, 632, 332 

1, 690, 028 

2, 998, 865 

469. 640 

381,867 

924, 606 



573, 
932, 
649, 
627, 
238, 
276, 
133, 
148, 
229, 



648, 239 
155, 110 
634, 668 
446,938 
775, 634 
099,831 
217,544 
198,242 
490, 652 
637,067 



38, 133, 605 



4,197,303,925 



Net income classes 
(Thousands of dollars) 



Fiduciary 



Interest and 
other income 



Total income 



Under 5 (estimated) 

Sunder 10 

10 under 26 

26 under 50 

60 under 100 

100 under 150 

150 under 300 

300 under 500 

600 under 1,000 

1,000 and over 

Total 



$91, 059, 272 
84, 223, 101 
111,296,825 
71, 974, 724 
41, 387, 062 
11,921,501 
8, 354, 323 
3,247,097 
3, 762, 311 
2, 243, 088 



$792, 245, 329 
367, 857, 637 
369, 863, 678 
179, 786, 668 
111,164,796 
37, 754, 059 
35, 308, 435 
14, 372, 245 
13, 037, 613 
19.047,289 



$9, 205, 

4,613, 

3,717, 

1, 770, 

1,194, 

484, 

554, 

265, 

280, 

426, 



628, 932 
554, 817 
104, 249 
727, 170 
216,396 
348, 697 
321,745 
321, 590 
364, 266 
858, 618 



429, 459, 304 



1, 940, 437, 638 



22, 412, 445, 510 



' For general explanations, see pp. 1-4. 



STATISTICS OF INCOME 



11 



Sources of income and deductions, individual returns for 1930 by net income 

classes — Continued 





Deductions 




Net income classes 
(Thousands of dollars) 


Net loss from 

sale of real 

estate, stocks, 

bonds, etc., 

other than 

reported for tax 

credit on 
capital net loss 

from sale of 

assets held more 

than 2 years 


Net loss from 
business and 
partnership 


Contributions 


All other 


Net income 


Under 5 (estimated).. . 
5 under 10 . . . 


$285, 654, 869 

198, 079, 934 

287,949,072 

154, 248, 886 

116, 259, 129 

50,040,699 

65, 500, 366 

26, 586, 069 

34, 245, 535 

14,211,751 


$67,318,947 
25, 546, 888 
28, 157, 357 
16, 149, 756 
13,015,651 
5,150,849 
7, 134, 657 
2, 785, 870 
3, 237, 108 
4, 040, 436 


$138, 552, 321 
75, 446, 498 
68, 458, 907 
37,976,805 
30, 813, 920 
13,781,674 
16, 369, 604 
9, 029, 605 
9,666,066 
24, 675, 346 


$1, 116, 556, 146 

490.718,421 

409, 788, 666 

178, 732, 266 

115,086,941 

41, 204, 841 

46, 301, 149 

19,788,924 

21, 622, 180 

24, 026, 460 


$7, 597, 546, 649 

3,723,763,076 

2,922,750,247 

1,383,619,457 

919, 039, 755 

374, 170, 634 

419,015,969 

207, 131, 122 


10 under 25 


25 under 50.. 


sounder lOO... 


100 under 150 


150 under 300 


300 under 500 ..- 


500 under 1,000 

1,000 and over. . .. . 


211,693,377 
359, 904, 655 




Total 


1, 232, 776, 310 


172, 537, 519 


424, 770, 746 


2,463,725,994 


18,118,634,941 





Percentage distribution of sources of income and deductions, individual returns for 
1930, by net income classes i 











Profit from 


















sale of real 






Interest 












estate, stocks, 


Capital 




on Gov- 


Divi- 










bonds, etc., 


net gain 




ernment 


dends 


Net income classes 


Wages 


Busi- 


Part- 


other than 


from sale 


Rents 


obliga- 


on stock 




and 


ner- 


taxed as capi- 


of assets 


and 


tions not 


of do- 


(Thousands of dollars) 


salaries 




ship 


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


held more 
than 2 
years 


royalties 


wholly 

exempt 

from 

tax 


mestic 
corpo- 
rations 


Under 5 (estimated) 


59.90 
49.48 
35.74 
24 81 


16.34 
14.61 
9.96 
6.18 


3.29 
5.87 
6.56 
6.67 


1.18 
3.00 
6.16 
6.69 




5.38 
4.43 
4.12 
3.54 




6.31 


6 under 10 






12.70 


10 under 25 




0.44 
.64 


25 09 


25 under 60. 


0.77 


36.68 


60 under 100 


17.99 
13.61 
10.83 
8.75 


4.04 
3.24 
2.05 
1.09 


6.98 
6.84 
6.58 
3.97 


3.58 
2.37 
1.89 
1.99 


7.35 
13.19 
19.62 
26.31 


2.62 
2.09 
1.78 
1.87 


.46 
.36 
.54 
. 18 


44 20 


100 under 150 


49. 16 


160 under 300„- 


49 83 


300 under 500 


50.20 


600 under 1,000 


7.48 


.86 


1.81 


1.44 


27.96 


1.36 


. 14 


62 96 


1,000 and over 


6.17 


.08 


.45 


2.38 


32.05 


.87 


.21 


53 80 






Total 


44.27 


11.73 


4.86 


2.84 


2.48 


4.35 


.17 


18 73 







' For general explanations, see pp. 1-4. 
133873—32 2 



i 



12 



STATISTICS OF INCOME 



Percentage distribution of sources of income and deductions, individual returns for 
1930, by net income classes — Continued 





Fidu- 
ciary 


Interest 
and 
other 

income 


Total 
income 


Deductions 




Net income classes 
(Thousands of dollars) 


Net loss from 

sale of real 
estate, stocks, 
bonds, etc., 
other than re- 
ported for tax 
credits on 
capital net 
loss from sale 
of assets held 
more than 2 


Net loss 

from 
business 
and part- 
nership 


Contri- 
butions 


All other 


Net in- 
come 










years 










Under 5 (estimated) 

6 under 10- 


0.99 
1.86 
2.99 
4.07 
3.47 
2.46 
1.51 
1.22 
1.34 
.53 


8.61 
8.15 
9.95 
10.15 
9.31 
7.79 
6.37 
5.42 
4.65 
4.46 


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


3.10 
4.39 
7.75 
8.71 
9.73 
10.33 
11.82 
10.02 
12.21 
3.33 


0.73 
.57 
.76 
.91 
1.09 
1.06 
1.29 
1.05 
1.15 
.95 


1.51 
1.67 
1.84 
2.15 
2.58 
2.85 
2.95 
3.40 
3.45 
5.78 


12.13 
10.87 
11.02 
10.09 
9.64 
8.51 
8.35 
7.46 
7.68 
5.63 


82.53 
82 50 


10 under 25 


78 63 


25 under 60.- 


78 14 


sounder 100 .- 


76 96 


100 under 150 


77.25 


150 under 300 


75.59 


300 under 500 


78.07 


600 under 1,000 


75.51 


1,000 and over 


84.31 






Total .. 


1.92 


8.65 


100.00 


5.50 


.77 


1.90 


10.99 


80 84 







FREQUENCY DISTRIBUTION BY SIZE OF SPECIFIC ITEMS OF INCOME AND DEDUC- 
TION, RETURNS OF NET INCOME OF $5,000 AND OVER (INDIVIDUAL RETURNS) 

In the general tables for individual returns, data are classified 
according to the net income of the individual. Within net income 
classes, returns may show widely varying amounts of income and 
deductions from specific sources. In the following table specific 
items of income and deduction reported on returns of net income of 
$5,000 and over are classified according to the size. 

The sources of income for which the amounts reported are thus 
distributed are salaries, commissions, etc.; business; 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 taxed as capital net ^ain 
from sale of assets held more than two years. The specific deductions 
distributed by size are: net loss from sale of real estate, stocks, 
bonds, etc., other than reported for tax credit on capital net loss from 
sale of assets held more than two years, and capital net loss from sale 
of assets held more than two years. Sources of income not included 
in tliis tabulation are partnership, fiduciary, and interest and other 
income. The total income received through partnerships and 
fiduciaries may not be included in items 5 and 6, Form 1040, provided 
for such income, since the instructions relative to those items provide: 

Enter as item 5 your share (whether received or not) of the profits of a partner- 
ship, and as item 6 income from an estate or trust, except that the share of (a) 
capital net gain or loss computed as provided in instruction 8a shall be reported 
in Schedule D, {b) profits which consisted of dividends on stock of domestic 
corporations shall be included in item 9, and (c) taxable interest on obUgations of 
the United States shall be included in Schedule E, on the return. 



STATISTICS OF INCOME 



13 



Frequency distribution by size of certain items of income and deduction, individual 
returns for 1930 of net income of $5,000 and over, showing the number of times 
the item occurs and the total income and deduction 



Size of specific income and 


Salaries, 


commissions, 
etc. 


Business 


Dividends on stock of 
domestic corporations 


deduction 
(Thousands of dollars) 


Number 

of times 

item 

occurs 


Amount 


Number 

of times 

item 

occurs 


Amount 


Number 

of times 

item 

occurs 


Amount 


Under 0.1 


5,053 

3,983 

3,073 

2,599 

2,071 

9,206 

18, 271 

20, 090 

25, 941 

32, 686 

275,000 

65, 521 

23, 510 

10, 695 

6,018 

5,814 

2,227 

2,411 

755 

679 

93 

15 

7 


$242, 537 

557. 163 

736, 971 

873, 661 

913, 413 

6, 552, 468 

26, 987, 189 

49, 607, 621 

90,300,511 

148, 084, 087 

1, 868, 785, 269 

771, 184, 478 

395, 646, 573 

235, 365, 471 

160, 940, 873 

196, 346, 167 

98, 229, 937 

141, 813, 596 

63, 940, 226 

93, 379, 860 

30, 023, 900 

9, 361, 385 

17, 732, 829 


1,865 

1,699 

1,460 

1,178 

1,147 

4,720 

7,969 

7,883 

8,843 

11, 565 

76,093 

17, 402 

5,757 

2,565 

1,446 

1,350 

643 

619 

223 

191 

18 

4 


$87, 550 

247, 348 

357, 423 

410, 320 

514, 448 

3, 462, 438 

11,787,831 

19, 698, 522 

31, 046, 900 

52, 425, 372 

525, 622, 982 

208, 630, 853 

98, 563, 866 

57, 017, 456 

39, 408, 215 

46, 259, 506 

28, 426, 499 

36, 929, 850 

18, 888, 266 

27, 341, 447 

5, 816, 295 

2, 508, 765 


47, 929 

33, 242 

24, 710 

20, 122 

16, 368 

58, 826 

66, 727 

41, 028 

29, 592 

22, 100 

62, 103 

25, 052 

12,600 

7,902 

5,220 

6,619 

3,963 

4,596 

2,177 

3,037 

632 

247 

124 


$2, 300, 784 


1 under 0.2 


4, 793, 449 


2 under 0.3- 


6, 031, 620 


■0.3 under 0.4 


6, 938, 126 


0.4 under 0.5 


7, 417, 318 


■0.5 under 1 


42, 582, 433 


1 under 2 - 


95, 994, 755 


2 under 3- 


100, 779, 705 




103, 896, 137 


4 under 5 


98, 493, 506 


£ under 10 


439, 258, 353 


10 under 15.- -- 


304, 243, 886 


15 under 20 


216, 278, 593 


20 under 25 


175, 929, 972 


25 under 30 - -- 


142, 344, 769 


30 under 40 


227, 937, 729 


40 under 50 


176, 458, 192 




277, 721, 586 


75 under 100--- 


187, 389, 486 


100 under 250 


441, 167, 098 


250 under 500 


214, 349, 218 


iOO under 1,000 -. 


167, 501, 582 




268, 847, 389 










Total-- 


515, 718 


4, 407, 606, 185 


154, 640 


1, 215, 452, 152 


494, 916 


3, 708, 655, 686 







Size of specific income and 
deduction 

(Thousands of dollars) 



Under 0.1 

0.1 under 0.2- -- 
0.2under 0.3..- 
0.3under 0.4--- 
O.4under0.5--- 
0.5 under 1 

1 under 2 

2 under 3 

3 under 4 

4 under 5 

■5 under 10 

10 under 15 

15 under 20 

20 under 25 

25 under 30 

30 under 40 

40 under 50 

50 under 75 

75 under 100 

100 under 250— 
250 under 500- - 
500 under 1,000- 
1,000 and over-- 



Total- 



Rents and royalties 



Number 

of times 

item 

occurs 



19, 312 

16, 673 

13, 686 

11, 982 

9,668 

30, 277 

25, 906 

13, 078 

8,154 

5,830 

15, 095 

4,940 

1,973 

1,108 

659 

619 

285 

281 

98 

80 

17 

5 

1 



179, 627 



Amount 



$971, 257 

2, 444, 506 

3, 364, 939 

4, 123, 454 

4,315,114 

21, 681, 829 

36, 887, 143 

32. 008, 359 

28,118,879 

26, 028, 230 

105, 205, 424 

59, 676, 126 

33, 915, 208 

24, 627, 318 

15, 199, 782 

21, 214, 360 

12, 714, 170 

16, 868, 994 

8, 433, 581 

11,221,615 

5, 206, 129 

3, 043, 845 

2, 130, 631 



479, 400, 893 



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



Number 

of times 

item 

occurs 



18,006 
11,402 
8,625 
6,886 
5,606 

18, 681 

19, 264 
10, 712 

7,203 
5,511 
15, 856 
5,513 
2,658 
1,499 



445 

372 

111 

141 

24 

5 

4 



140, 379 



Amount 



$858, 655 
1, 647, 209 
2, 111, 193 
2, 379, 069 

2, 500, 812 
13, 368, 082 
27, 406, 580 
26, 168, 653 
24, 781, 544 
24, 497, 334 

110, 580, 265 
66, 339, 340 
4.5, 508, 584 
33, 142, 713 
24, 074, 747 
33, 068, 274 
19,611,148 
21, 959, 138 

9, 671, 058 
19, 787, 294 

7, 845, 427 

3, 502, 590 
6, 843, 204 



527, 652, 913 



Net loss from sale of real 
estate, stocks, bonds, 
etc., other than re- 
ported for tax credit 
on capital net loss 
from sale of assets 
held more than 2 years 



Number 

of times 

item 

occurs 



6,422 

4,909 

4,326 

3,757 

3,251 

13, 199 

15,990 

10, 212 

7,172 

5,552 

14,942 

6,764 

3,750 

2,403 

1,589 

1,920 

1,077 

1,377 

590 

786 

163 

53 

16 



Amount 



$306, 972 

731,585 

1, 075, 703 

1,311,325 

1, 460, 909 

9, 579, 332 

23, 050, 470 

25, 070, 771 

24, 869, 258 

24, 852, 238 

105, 747, 150 

82, 520, 199 
64, 832, 689 
53, 740, 634 
43, 382, 395 
66, 042, 301 
47, 886, 680 

83, 445, 233 
50, 865, 471 

114,477,721 
57,008,370 
36, 095, 059 
28, 768, 976 



110, 220 947, 121, 441 



14 



STATISTICS OF INCOME 



Frequency distribution hy size of certain items of income and deduction, individual 
returns for 1930 of net income of $5,000 and over, showing the number of times 
the item occurs and the total income and deduction — Continued 



Size of specific income and deduction 


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


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


(Thousands of dollars) 


Number 
of times 
item oc- 
curs 


Amount 


Number 
of times 
item oc- 
curs 


Amount 


Under 0.1 , 


268 
226 
204 
168 
132 
500 
713 
506 
347 
293 
936 
577 
430 
349 
256 
413 
353 
655 
380 
737 
270 
102 
47 


$13, 075 

33,036 

49, 552 

58, 549 

58, 867 

359, 266 

1, 028, 277 

1, 249, 212 

1, 201, 506 

1, 317, 230 

6, 779, 722 

7, 160, 103 

7, 434, 501 

7,804,040 

7, 021, 800 

14, 275, 594 

15, 814, 041 

40, 072, 107 

32, 402, 207 

111, 932, 192 

92, 751, 933 

71, 693, 887 

135, 881, 483 


165 
110 
112 

91 

62 
301 
449 
304 
235 
205 
697 
396 
275 
155 
140 
151 
125 
134 

80 
103 

24 
2 
2 


$8, 168 


0.1 under 0.2. 


16, 056 


0.2 under 0.3 


27,520 


0.3 under 0.4. 


30, 832 


0.4 under 0.5.. 


27, 544 


0.5 under 1 


215, 928 


1 under 2... 


647, 040 


2 under 3 


753, 160 


3 under 4 


810, 080 


4 under 5 


917, 488 


5 under 10 


5, 079, 816 


10 under 15 


4, 913, 936 


15 under 20.. 


4, 767, 440 


20 under 25.. 


3, 466, 896 


25vmder 30 


3, 835, 472 


30 under 40 


5, 206, 456 


40 under 50 


5, 560, 608 


50 under 75 


8, 046, 096 


75 under 100. 


6, 809, 272 


100 under 250 


15, 703, 096 


250 under 500. 


8, 193, 608 


.<inn nndpT i,nnn 


1, 483, 376 


1,000 and over .. . . . - 


4, 375, 328 






Total 


8,862 


556, 392, 180 


4,318 


80, 895, 216 







NET PROFIT FROM BUSINESS, RETURNS OF NET INCOME OF $5,000 AND OVER, BY 
INDUSTRIAL GROUPS (INDIVIDUAL RETURNS) 

The net profit from business (other than from partnerships) re- 
ported in returns, Form 1040, of net income of $5,000 and over i* 
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 individual making the return. Business- 
profits reported on returns. Form 1040, showing net income of les& 
than $5,000 are not included. The sample of these returns on which 
the Statistics of Income estimates are based is not considered suffi- 
ciently comprehensive for these detailed figures concerning net profit, 
from business. 

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 in- 
debtedness, taxes on business or business property, loss from fire or 
storm, bad debts arising from sales, depreciation, obsolescence, and 
depletion, rents, repairs, and other expenses, as provided for ini 
Schedule A of the individual income tax return, Form 1040. 



STATISTICS OF INCOME 



15 



Net profit from business, by industrial groups, showing number of businesses and 
total net profit from business, individual returns for 1930 of net income of $5,000 
and over: also grand totals for prior years 



Industrial groups 



Number 
of busi- 
nesses 



Per cent 



Net profit from 
business 



Per cent 



Agriculture and related industries. - 

Mining and quarrying -.- 

Manufacturing: 

Food products, beverages, and tobacco.. 

Textiles and their products 

Leather and its manufactures 

Rubber products 

Forest products 

Paper, pulp, and products 

Printing, publishing, and allied industries 

Chemicals and allied products 

Stone, clay, and glass products -. 

Metal and its products 

Manufactm-ing not elsewhere classified 

Total manufacturing 

Construction 

Transportation and other public utilities 

Trade.. 

Service — professional, amusements, hotels, etc 

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

brokers, etc 

Nature of business not given 

Grand total, 1930 

1929 

1928 

1927 

1926 

1925 

1924 - 

1923 

1922 

1921 

1920 



9,708 
915 



2,314 

1,430 
119 
47 
375 
100 

1,733 
282 
314 

1,133 
716 



8,563 



7,128 

1,800 

36, 863 

72, 431 

8,864 
8,368 



154, 640 
228, 475 
220, 159 
212,919 
218, 148 
203, 576 

(') 

0) 

(') 

(') 

(') 



6.27 
.59 



$51, 378, 646 
9, 623, 386 



1.50 
.93 
.08 
.03 
.24 
.07 

1.12 
.18 
.20 
.73 
.46 



19, 053, 641 
12, 930, 584 

1, 067, 154 
444, 154 

3, 066, 622 

912, 152 

13, 882, 031 

3, 359, 871 

2, 668, 874 
10, 454, 097 

7, 558, 636 



5.54 



75, 397, 816 



4.61 

1.17 

23.84 

46.84 

6.73 
5.41 



65, 469, 451 

13, 965, 054 

253, 523, 562 

607, 817, 433 

80,046,814 
58, 229, 990 



1, 215, 
1, 836, 
1, 772, 
1, 704, 
1, 738, 
1, 623, 
1, 290, 
1, 059, 
1, 012, 
816, 
1,398, 



452, 152 
328, 530 
255, 111 
175, 267 
522, 844 
638, 298 
721, 756 
472, 721 
439, 906 
040, 035 
069, 227 



4.23 
.79 



1.57 
1.06 
.09 
.04 
.25 
.08 
1.14 
.28 
.22 
.86 
.62 



6.21 



5.38 

1.14 

20.86 

50.01 

6.59 
4.79 



100.00 



1 Not available. 



TAXES PAID OTHER THAN FEDERAL INCOME TAX AND INTEREST PAID, RETURNS 
OF NET INCOME OF $5,000 AND OVER (INDIVIDUAL RETURNS) 

In basic Tables 8 and 8A, pages 87-88, taxes paid other than 
Federal income tax or that amount of the income and profits taxes 
paid foreign countries or possessions of the United States allowed as a 
deduction, and interest paid as reported in the returns of net income 
of $5,000 and over, are distributed by States and Territories and by 
net income classes, respectively. The amounts are shown separately 
as reported in business deductions in Schedule A, " Income from busi- 
ness or profession," and in deductions from total income. Taxes paid 
other than Federal income tax are reported under "Deductions" in 
the individual income tax return (item 14 on Form 1040) in accordance 
with the following instructions : 

Enter as item 14 personal taxes and taxes paid on property not used in your 
business or profession, not including those assessed against local benefits of a 
kind tending to increase the value of the property assessed. Do not include 
Federal income taxes, taxes imposed upon your interest as shareholder of a cor- 
poration which are paid by the corporation without reimbursement from you, 
nor income taxes claimed as a credit in item 54. 

Taxes paid on business property or for carrying on business as 
reported under business deductions in item 12, Schedule A, "Income 
from business or profession," do not include Federal income taxes, 



16 



STATISTICS OF INCOME 



taxes assessed against local benefits of a kind tending to increase the 
value of property, nor taxes imposed upon sales by manufacturers. 
Amounts tabulated do not include taxes reported on Form 1040-F, 
Schedule of farm income and expenses. 

Interest paid is reported under "Deductions" in the individual 
income tax return (item 13, Form 1040) in accordance with the 
following instructions : 

Enter as item 13 interest paid on personal indebtedness as distinguished from 
business indebtedness (which should be deducted under Schedule A or B). Do 
not include interest on indebtedness incurred to purchase or carry obligations or 
securities, the interest upon which is wholly exempt from taxation. 

Interest paid on business indebtedness to others is reported under 
business deductions in item 11, Schedule A, "Income from business 
or profession," in accordance with the following instructions: 

Enter on line 11, interest on business indebtedness. Do not include interest 
to yourself on capital invested in or advanced to the business. 

The taxes paid, other than Federal income tax and certain income 
taxes paid foreign countries, and interest paid, reported on returns of 
net income under $5,000, are not included, as the sample of the returns 
is not considered sufficiently comprehensive to determine these items 
accurately. 

Below are shown, for the years for which the data are available, 
the aggregates of taxes paid other than Federal income tax and 
certain income taxes paid foreign countries, and the interest paid as 
reported on returns of net income of $5,000 and over. 

Taxes paid other than Federal income tax and interest paid, individual returns for 
1927-19S0 of net income of $5,000 and over 





Taxes paid other than Federal income 
taxi 


Interest paid 


Year 


Total 


Reported in 

deductions 

from total 

income 


Reported in 
business de- 
ductions 


Total 


Reported in 

deductions 

from total 

income 


Reported in 
business de- 
ductions 


1927 


$485, 969, 727 
527, 893, 669 
532, 798, 878 
444, 577, 395 


$440, 973, 832 
475, 422, 144 
479, 099, 835 
407, 996, 443 


$44, 995, 895 
52, 471, 525 
53,699,043 
36, 580, 952 








1928 


$940,615,916 
958, 958, 653 
615, 864, 209 


$866,057,874 
886, 187, 377 
574, 629, 633 


$74, 558, 042' 


1929 


72, 771, 276 


1930 


41, 234, 57ff 







' Excludes also certain income tax paid foreign countries. (See p. 9.) 

WHOLLY AND PARTIALLY TAX-EXEMPT OBLIGATIONS, RETURNS OF NET INCOME. 
OF $5,000 AND OVER (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 net income classes, reported in returns of net 
income of $5,000 and over. 

The amount of interest reported is the total amount received or 
accrued. Since bond holdings are subject to variation during the 
year, the amount of bonds reported may include bonds for which na 
interest was received or accrued, and, vice versa, the interest reported 
may include interest on bonds which are not included in the amount 
of bonds reported. 



STATISTICS OF INCOME 



17 



Tax-exempt obligations reported in individual returns for 19S0 of net income of 
$5,000 and over, showing amounts owned and interest received, by nature of obli- 
gation and by net income classes 





Amount owned 


Interest received 








Wholly tax- 






Wholly tax- 








exempt obli- 






exempt obli- 








gations of the 






gations of the 








United States 






United States 








and its pos- 






and its pos- 








sessions, and 






sessions, and 


Net income classes 
(Thousands of dollars) 


Total 


Obligations 
of States and 
Territories or 
political sub- 
divisions 
thereof 


secimties 
issued under 
the Federal 
farm loan act; 
partially tax- 
exempt Lib- 
erty bonds. 
Treasury cer- 


Total 


Obligations 
of States 
and Terri- 
tories or 
political 
subdivi- 
sions there- 
of 


securities 
issued under 
the Federal 
farm loan act; 
partially tax- 
exempt Lib- 
erty bonds, 
Treasury cer- 








tificates of in- 




tificates of in- 








debtedness. 






debtedness, 








Treasury sav- 






Treasury sav- 








ings certifi- 






ings certifi- 








cates, and 






cates, and 








Treasury 






Treasury 








notes 






notes 


6 under 6.- - .-- 


$109, 459, 083 

96, 451, 701 

102, 959, 588 

88, 370, 638 

87, 970, 893 

79, 647, 072 

70, 769, 806 

63, 558, 831 

55, 365, 878 

59, 210, 261 

270, 429, 383 

245, 682, 537 

193,981,115 

391, 955, 257 

291, 268, 050 

266, 759, 517 

184, 433, 150 

157, 604, 409 

133,112,934 


$45, 107, 362 

40, 985, 307 
48, 036, 962 
36, 289, 675 

41, 980, 865 
36, 826, 693 
35, 970, 319 
30, 816, 078 
26, 577, 806 
29, 969, 707 

139, 783, 339 
139, 494, 214 
112,811,993 
249, 998, 498 
179,191,626 
175,947,785 
120, 947, 41 9 
105,252,482 
90, 201, 934 


$64, 351, 721 
55, 466, 394 
54, 922, 626 
52, 030, 963 
45, 990, 028 
42, 820, 379 
34, 799, 487 
32, 742, 753 

28, 788, 072 

29, 240, 554 
130, 646, 044 
106, 188, 323 

81, 169, 122 
141,956,759 
112,076,424 
90, 811, 732 
63, 485, 731 
52, 351, 927 
42,911,000 


$6, 212, 485 
5, 202, 914 
5, 186, 073 
4, 652, 544 
4, 514, 700 
4, 196, 818 
3, 641, 148 
3, 646, 843 
3, 003, 012 
3,261,810 

14, 549, 103 
13, 655, 796 
10, 352, 671 
20,016,164 

15, 919, 365 
13,491,131 
10, 221, 282 

8, 671, 022 
6, 619, 222 


$3, 208, 006 
2, 459, 232 
2, 437, 674 
2, 385, 742 
2, 404, 585 
2, 040, 725 
1, 968, 237 
1, 939, 173 
1, 624, 124 
1, 592, 264 
8, 332, 220 
8, 197, 468 
6, 449, 949 

13, 133, 807 
9, 752, 548 
9, 323, 568 
7,014,231 
6, 281, 095 
4, 709, 225 


$3, 004, 479 


6 under 7. 


2, 743, 682 


7 under 8 


2, 748. 399 


8 under 9 . . . 


2, 266, 802 


9 under 10 


2,110,115 


10 under 11 


2, 156, 093 


11 under 12 


1,672,911 


12 under 13 


1, 707, 670 


13 under 14 


1, 378, 888 


14 under 15 


1, 669, 546 


15 under 20..- 


6, 216, 883 


20 under 25 


5, 458, 328 


25 under 30 


3, 902, 722 


30 under 40 


6, 882, 357 


40 under 50 . . 


6,166,817 


50 under 00 


4, 167, 563 


60 under 70 . 


3, 207, 051 


70 under 80 


2, 389, 927 


80 under 90 


1,909,997 


90 under 100. 


117,238,637 
459, 381, 221 
227, 507, 135 


83,177,587 
339, 068, 805 
163, 558, 134 


34,061,050 
120,312,416 
63, 949, 001 


7. 363, 116 
24, 639, 031 
11, 425, 500 


5, 289, 707 
18,951,696 
8, 755, 726 


2, 073, 409 


100 under 150 


5, 687, 335 


150 under 200 


2, 669, 774 


200 under 250 


111, 223, 413 
155, 126, 494 
190, 106, 242 
77, 534, 801 
183, 138, 691 
105,125,861 


78, 634, 501 
1 15, 685, 442 
138, 014, 783 

49, 907, 888 
129,282,239 

68,712,816 


32, 588, 912 
39, 441, 052 
52,091,459 
27, 626, 913 
53, 856, 452 
36, 413, 045 


6, 681, 025 
7, 545, 314 
10, 300, 635 
4, 230, 229 
9,201,793 
5, 063, 343 


5, 072, 507 
5, 673, 924 
7, 848, 749 
2, 898, 449 
6,926,124 
3,511,625 


1, 608, 518 


250 under 300 . 


1,871,390 


300 under 400 


2,451,886 


400 under 500 


1,331,780 


500 under 750 


2, 275, 669 


750 under 1,000 


1,551,718 


1,000 under 1,500 


141, 179, 152 


94, 820, 094 


46, 359, 058 


6, 095, 296 


4,510,911 


1, 584, 385 


1,500 under 2,000 


13, 507, 050 


5,143,200 


8, 363, 850 


2, 540, 886 


1, 691, 949 


848, 937 


2,000 under 3,000- -.•-. 


75, 459, 430 


62, 055, 080 


13, 404, 350 


2, 819, 486 


2, 340, 628 


478, 858 


3,000 under 4,000 


32. 972, 580 


24, 490, 880 


8,481,700 


1, 387, 253 


1, 261, 127 


126, 126 


4,000 under 5 000 








3,010 




3,010 


5,000 and over 


162, 038, 474 


71,917,824 


90, 120, 650 


5, 972, 880 


2, 854. 123 


3,118,757 


Total.- 


5, 000, 529, 284 


3,110,659,337 


1, 889, 869, 947 


262, 282, 900 


172, 841. 118 


89,441,782 




' 



RETURNS ON FORM 1040 WITH NO NET INCOME (INDIVIDUAL RETURNS) 

As noted on page 1 , the general tables for individual returns in the 
Statistics of Income do not include data for returns which show|[no 
net income. Such returns are filed in accordance mth the statutory- 
requirements that every individual with gross income of $5,000 and 
over, irrespective of the amount of net income or deficit, file an in- 
come tax return. Tabulations prepared from these returns by deficit 
classes and by sources of income and deductions are shown below. 
More detailed tabulation of the sources of income and deductions by 
net deficit classes is shown in basic Table 7A, page 86. The distri- 
bution of the returns by States and Territories is shown in basic 
Table 10, page 139. 



18 



STATISTICS OF INCOME 



Individual returns for 1930 on Form IO4O with no net income, by deficit classes, 
showing the number of returns and the deficit and totals for 1928 and 1929 



Deficit classes 
(Thousands of dollars) 


Number 
of returns 


Deficit 


Under 5... 


93, 315 

22, 570 

17,289 

6,499 

3,117 

945 

752 

231 

103 

46 


$160, 689, 639 


5 under 10 . 


160, 166, 672 


10 under 25 


270, 988, 052 


25 under 50 -.. 


224, 301, 483 


sounder 100. --- 


215, 824, 432 


100 under 150 .- 


114, 933, 545 


ISO under 300 - - 


152, 420, 409 


300 under 500 


86, 688, 908 


600 under 1,000 


67, 334, 330 


1,000 and over 




86, 104, 926 








Total 


144, 867 


1, 539, 452, 396 








Total for 1929 


92, 545 
72, 829 


1, 025, 130, 372 
499, 213, 372 


1928 - ..- -. 







Individual returns for 1930 on Form IO4O with no net income, showing sources of 

income and deductions 



Sources of income and deductions 



Amount 



Income: 

Wages and salaries 

Business 

Partnership - 

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

of assets held more than 2 years 

Rents and royalties 

Interest on Government obligations not wholly exempt from tax.. 

Dividends on stock of domestic corporations.. 

Fiduciary 

Interest and other income 

Total income 

Deductions: 

Taxes paid other than Federal income tax ...1 

Contributions 

Net loss from sale of real estate, stocks, bonds, etc., including capital net loss from 

sale of assets held more than 2 years - — 

Net loss from business and partnership. 

All other 

Total deductions 

Deficit 



$283, 726, 943 
69, 697, 128 
57, 259, 736 

68, 134, 732 

103, 459, 966 

5, 738, 139 

434, 987, 550 

19, 843, 219 
161, 535, 651 



1, 204, 383, 064 



31,536,488 
16, 629, 750 

1,307,143,301 
570, 023, 246 
818, 602, 675 



2. 743, 835, 460 



1, 539, 452, 396 



NUMBER OF RETURNS BY COUNTIES AND CITIES (INDIVIDUAL RETURNS) 

The number of individual income tax returns filed for 1930, segre- 
gated by counties, by cities, and by townships having a population 
of 1,000 and over in the 1930 census, is shown in basic Table 11, pages 
139-205. 

Data in Table 11 are based on special reports by collectors. For 
the years 1928-1930 the collectors of internal revenue were asked for 
an actual count of the index cards prepared from the returns filed in 
each collection district. Previous to 1928 these data were very close 
approximations, calculated by measurement on the basis of a cer- 
tain number of cards to the inch. It should be noted, however, that 
absolute accuracy in the count of returns by the numerous civil 
divisions involved is impossible except through the expenditure of 
considerable time and money. 

The number of returns in this table includes all individual returns 
filed — that is, in addition to those showing net income, there is also 



STATISTICS OF INCOME 



19 



included those showing no net income, which are filed in accordance 
with the statutory requirements that every individual with gross 
income of $5,000 and over, regardless of the amount of net income or 
deficit, file an income tax return. The data tabulated from returns 
showing no net income are not included in the general tables of this 
report, but are shown separately on pages 86 and 139. 

Furthermore, there is a slight difference between the number of 
returns in these special reports of collectors and in the other reports 
which are used as a basis in the general tables. Formerly these dif- 
ferences were eliminated by adjustments in figures for certain cities 
and towns. For 1930, however, a single adjustment item is shown. 
The "miscellaneous " group for each county includes returns of indi ?id- 
uals not residing in towns or cities for which the data are tabulated. 
The "all other" group for each State is classified for the first time in 
this report for all States to show separately returns of residents of 
foreign countries (American citizens and aliens). In former years the 
form of report used by collectors of internal revenue in respect to the 
number of returns filed did not uniformly provide for this classification. 

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 on Form 1065. 

The number of partnership returns filed for 1-917-1930, inclusive, is 
as follows: 



Year — 



Number Year — 



Number 



1917 31,701 

1918 100,728 

1919 175,898 

1920 240,767 

1921 259,359 

1922 287,959 

1923 304,996 



1924 321,158 

1925. _._ 309,414 

1926 295,425 

1927 282,841 

1928 272,127 

1929 263,519 

1930 244,670 



CORPORATION INCOME TAX RETURNS 

The number of income tax returns filed by corporations for 1930 
^as 518,736, as against 509,436 for 1929. Of the total number of 
returns for 1930, 221,420 showed net income, 241,616 no net income, 
and 55,700 no income data. The returns filed included 8,951 con- 
solidated returns for groups of affiliated corporations, of which 4,067 
showed net income and 4,884 showed no net income. The aggregate 
net income of all returns showing net income was $6,428,812,710, and 
the tax Habihty $711,703,900. The aggregate net income of consoli- 
dated returns of affiliated corporations was $3,377,845,002 and the 
tax habihty $398,284,195. Attention is directed to the tax rate of 
12 per cent for 1930 which for 1929 was temporarily reduced to 11 
per cent by the joint resolution of Congress approved by the President 
on December 16, 1929. 

Separate tabulations of returns filed for fiscal years (not ending 

December) and for fractional (part) years, shown on pages 32-33, 294- 

i 297, make it possible to segregate data for calendar year accounting 

periods and for other accounting periods. In addition, separate 

tabulations of data from consolidated returns are shown on pages 



20 



STATISTICS OF INCOME 



29-31, 276-293, from which the significance of this form of return can 
be appraised. ConsoUdated returns represent the composite return of 
affihated corporations fiUng under the provisions of the income tax 
law, which authorizes such groups of corporations to submit a con- 
solidated 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 "Returns 
showing net income," "Returns showing no net income," and "Re- 
turns showing no income data — Inactive corporations." Basic 
^ Table 12 (pp. 209-211) shows the returns distributed by States and 
Territories and likewise by those with net income, no net income, 
and no income data (inactive corporations). 

In analyzing the data compiled for returns classified under "Fi- 
nance — 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 companies. 
These special deductions, totahng $642,000,000, 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 sec. 203 of the revenue act of 1928 and T. D. 4231.) In basic 
Table 14 (pp. 213-239) the special deductions for life insurance com- 
panies are included in "Miscellaneous deductions" under "Statutory 
deductions." 

Corporation returns for 1930 hy major industrial groups, showing for returns with 
net income and no net income, number of returns and per cent of total, gross income, 
deductions, net income or deficit, net loss for prior year, income tax and percentages; 
also number and per cent of returns of inactive corporations ^ 



Industrial groups 



Total 

number 

of returns 



Returns showing net income 



Number 



Per cent 
of total 



Gross income " 



Deductions • 



Agriculture and related industries. 
Mining and quarrying 



Manufacturing: 

Food products, beverages, and tobacco. 

Textiles and their products 

Leather and its manufactures 

Rubber products 1 

Forest products 

Paper, pulp, and products.. 

Printing, publishing, and allied in- 
dustries 

Chemicals and allied products _. 

Stone, clay, and glass products 

Metal and its products 

Manufacturing not elsewhere classi- 
fied 



Total manufacturing--- 

■Construction 

Transportation and other public utilities- 
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, 961 
17, 635 



15, 252 
14, 692 
2,461 
607 
7,501 
2,113 

11, 736 
7,380 

4,724 
20, 831 

7,801 



95, 098 



20, 035 
23, 662 
134, 769 

42, 064 



153, 182 
21, 330 



518, 736 



3,475 
4,700 



31.70 
26.65 



$363, 717, 666 
1. 611, 228, 229 



$323, 233, 259 
1, 417, 109, 785 



8,092 
5,678 
894 
227 
2,340 
1,114 



3,287 
1,805 
8,188 

2,918 



53.06 
38.65 
36.33 
37.40 
31.20 
52.72 

51.96 
44.54 
38.21 
39.31 

37.41 



8, 731, 675, 413 
2, 642, 402, 199 

733, 940, 855 
559, 564, 928 
723, 629, 626 

1, Oil, 630, 235 

2, 055, 461, 159 

9, 626, 017, 268 
1, 027, 449, 286 

12, 790, 300, 223 

1, 152, 163, 608 



8, 151, 436, 332 
2, 536, 792, 002 
695, 250, 342 
547, 323, 418 
687, 805, 114 
937, 989, 161 

1, 879, 324, 644 

9, 091, 940, 005 

934, 637. 767 

11,787,280,558 

1, 046, 947, 387 



40, 641 



42.74 



41, 054, 234, 800 



38, 296, 726, 730 



8,871 
12, 109 
59, 741 



72, 102 
1,040 



44.27 
51,18 
44.33 

44.55 



47.07 

4.88 



2,174,155,682 
12, 935, 569, 364 
23, 380, 482, 879 

2, 757, 401, 443 



7, 519, 507, 595 
15, 197, 345 



2, 023, 608, 066 
11, 601, 340, 489 
22, 729, 385, 802 

2, 523, 174, 293 



6, 454, 692, 045 
13,411,834 



221, 420 



42.68 



91,811,495,003 



85, 382, 682, 293 



> For general explanations, see pp. 1-4. 



' Includes cost of goods sold. (See p. 2.) 



STATISTICS OF INCOME 



21 



Corporation returns for 1930 by major industrial groups, showing for returns with 
net income and no net income, number of returns and per cent of total, gross income, 
deductions, net income or deficit, net loss for prior year, income tax and percentages; 
also number and per cent of returns of inactive corporations — Continued 



Industrial groups 



Agriculture and related industries 

Mining and quarrying. 

Manufacturing: 

Food products, beverages, and tobacco 

Textiles and their products 

Leather and its manufactures 

Rubber products 

Forest products 

Paper, pulp, and products 

Printing, publishing, and allied in- 
dustries.. 

Chemicals and allied products. 

Stone, clay, and glass products 

Metal and its products 

Manufacturing not elsewhere classi- 
fied - 

Total manufacturing 

Construction 

Transportation and other public utilities . 

Trade 

Service — professional, amusements, hotels, 
etc 

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

Mature of business not given 

Grand total 



Returns showing net income — Continued 



Net income 



$40, 484, 407 
194, 118, 444 



580, 239. 081 
105, 610, 197 
38, 690, 513 
12, 241, 510 
35, 824, 512 
73, 641, 074 

176, 136, 515 

534, 077, 263 

92, 811, 519 

1, 003, 019, 665 

105, 216, 221 



2, 757, 508, 070 



150, 547, 626 

1, 334, 228, 875 

651, 097, 077 

234, 227, 150 



1, 064, 815, 550 
1, 785, 511 



6, 428, 812, 710 



Net loss for 
prior year 



$2, 096, 224 
8, 776, 954 



8, 018, 512 

3, 806, 430 
551, 962 
774, 358 

2, 024, 872 

1, 214, 143 

2, 585, 591 

4, 277, 037 
2, 531, 454 

21, 841, 882 

2, 750, 986 



50, 377, 227 



10, 231, 483 
13, 609, 130 
20, 292, 437 

9, 930, 455 



42, 455, 133 
111,206 



157. 880. 249 



Income tax 



Amoimt 



$4, 041, 076 
21, 474, 495 



67, 084, 446 
11, 122, 145 
4, S89, 027 
1, 336, 464 
3, 590, 985 
8, 475, 076 

19, 640, 536 

62, 960, 658 

10, 487, 213 

116, 149, 373 

11, 755, 922 



316, 991, 845 



15. 210. 037 
156. 573, 241 
64, 165, 780 

23, 704, 753 



109, 455, 106 
87, 567 



711,703,900 



Per cent 
of net 
income 



11.06 



11.56 
10.53 
11.34 
10.92 
10.02 
11.51 

11.15 
11.79 
11.30 
11.58 

11.17 



11.50 



10.10 
11.74 
9.85 

10.12 



10.28 
4.90 



11.07 



Per cent 

of total 

tax 



0.57 
3.02 



9.43 
1.56 
.62 
.19 
.50 
1.19 

2.76 

8.85 

1.47 

16.32 

1.65 



44.54 



2.14 
22.00 
9.02 

3.33 



15.37 
.01 



100.00 



Industrial groups 



Agriculture and related 
industries 

Mining and quarrying 

Manufacturing: 

Food products, bever- 
ages, and tobacco... 

Textiles and their 
products 

Leather and its man- 
ufactures 

Rubber products 

Forest products 

Paper, pulp, and 
products 

Printing, publishing, 
and allied industries. 

Chemicals and allied 

I products 

fj Stone, clay, and glass 
products 



Returns' showing no net income 



Num- 
ber 



2, 



,525 
.753 



,515 
354 



Per 

cent of 
total 



58.67 
42.72 



42.78 

59.58 

61.56 
58.32 
64.90 

45.10 

44.91 

50.50 

57.43 



Gross in- 
come ' 



4, 454, 136, 704 

3, 774, 112, 093 

655,142.950 
540, 747, 826 

1, 263, 948, 104 

567, 157, 828 
607, 966, 958 

2, 351, 166, 058 
382, 406, 822 



Deductions ' 



4, 589. 289, 085 

4, 143, 801, 619 

719, 267, 418 
604, 623, 979 

1, 416, 408, 122 

603, 537, 233 
662, 478, 562 

2, 526, 625, 097 
435, 780, 984 



Deficit 



135, 152, 381 

369, 689, 526 

64, 124, 468 
63, 876, 153 
152, 460, 018 

36, 379, 405 

54,511,604 

175, 459, 039 

53, 374, 162 



Returns show- 
ing no income 
data— inactive 
corporations 



Num- 
ber 



1,055 
5,402 



635 

261 

52 

26 

293 

46 

367 

366 

206 



Per 

cent of 

total 



9.63 
30.63 



4.16 

1.77 

2.11 
4.28 
3.90 

2.18 

5.13 

4.96 

4.36 



Includes cost of goods sold. (See p. 2.) 



22 



STATISTICS OF INCOME 



Corporation returns for 1930 by major industrial groups, showing for returns with 
net income and no net income, number of returns and per cent of total, gross income^ 
deductions, net income or deficit, net loss for prior year, income tax and percentages; ^ 
also number and per cent of returns of inactive corporations — Continued 



Industrial groups 


Returns showing no net income 


Returns show- 
ing no income 
data— inactive- 
corporations 




Num- 
ber 


Per 
cent of 
total 


Gross in- 
come 2 


Deductions 2 


Deficit 


Num- 
ber 


Per 

cent of 

total 


Manufacturing— C ontd. 
Metal and its prod- 
ucts 


11,904 
4,280 


57.15 
54.86 


$4, 407, 594, 930 
841, 662, 680 


$4, 807, 970, 023 
976, 105, 302 


$400, 375, 093 
134, 442, 622 


739 
603 


3.54 


Manufacturing not 
elsewhere classi- 
fied 


7.73 


Total manufactur- 
ing 


50, 863 


53.49 


19, 846, 042. 953 


21. 485, 887, 424 


1, 639, 844, 471 


3,594 


3.77 






Construction 


9,674 

9,522 
71.746 

19, 472 

64, 477 
1,898 


48.29 

40.24 
53.24 

46.29 

42.09 
8.90 


867, 972, 361 

3, 060, 012, 759 
13, 828, 240, 635 

1, 407, 465, 793 

6, 777, 696, 705 
17, 773, 297 


950, 460, 294 

3, 393, 541, 194 
14, 566, 935, 165 

1, 586, 695, 380 

3 7.344.374,004 
30, 076, 753 


82, 487, 933 

333, 528, 435 
738, 694, 630 

179, 229, 587 

1, 566, 677, 299 
12, 303, 456 


1,490 

2,031 
3,282 

3,851 

16. 603 
18, 392 


7.44 


Transportation and other 
public utilities 


8.58 


Trade 


2.43 


Service— professional, 
amusements, hotels, etc. 

Finance— banking, insur- 
ance, real estate and 
holding companies, 
stock and bond brokers, 
etc 


9.16. 
10.84 


Nature of business not 
given 


86.22 






Grand total .. 


241, 616 


46.58 


46, 500, 564, 065 


51, 378. 158, 919 


4, 877, 594, 854 


55. 700 


10.74 







' Includes special nonexpense deductions of life insurance companies. (See p. 20.) 

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. 

The excess net losses being of prior origin are, therefore, not in- 
cluded in the tabulated current year deductions in arriving at the 
tabulated 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 for 1922 to 1930, 
inclusive, is given below. 

Year Amount Year — Amount 

1922 $501,780,287 1927 $244, 293, 37& 

1923 578,307,088 1928 301,146,176 

1924 219,727,166 1929 392,177,216 

1925 243,078,565 1930 157,880,249 

1926 235,851,012 



STATISTICS OF INCOME 23 

AMOUNT OF COEPORATION NET INCOME EXEMPT FROM AND 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. 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 1930, are shown below. 

Net income $6, 428, 812, 710 

Net income not subject to tax: 

Net loss for prior year $157, 880, 249 

Specific credit of $3,000 for corporations with 

net income not in excess of $25,000 and a 

variable amount for net income in excess 

of $25,000 but not in excess of $25,360 

(estimated on the basis of capitalizing 

tax liability) 1335,102,477 

Estimated total of net income not subject to tax 492, 982, 726 

Estimated net income subject to tax (estimated on the 

basis of capitalizing tax liability) 5, 935, 829, 984 

INCOME AND PROFITS TAXES PAID TO POREION COUNTRIES OR POSSESSIONS OF 
THE UNITED STATES (CORPORATION RETURNS) 

The amounts reported for tax credit by corporations for income and 
profits taxes paid foreign countries or possessions of the United States 
are shown below for the years 1925-1930, inclusive. These amounts 
are tax credits and have not been deducted from the figures on tax 
shown in the tables of this report. 

Income and profits taxes paid foreign countries — Corporation returns for 1925-1930 



Year — Amount 

1925 $20,139,995 

1926 21,653,994 

1927 24,236,955 



Year — Amount 

1928 $32,487,634 

1929 35,221,708 

1930 29,138,867 



DIVIDENDS PAID (CORPORATION RETURNS) 

The amounts of cash and stock dividends paid on the capital stock 
of domestic corporations, other than fife insurance companies, as 
reported in the corporation income tax returns for 1930, are shown 
by States and Territories in basic Table 13 (p. 212), and by industrial 
divisions in basic Table 14 (pp. 213-229). Total dividends distributed 
by corporations for the years 1922 to 1930, inclusive, are given on 
page 24. 

' These figures were obtained by capitalizing the $711,703,900 tax liability partly on the basis of the 11 
per cent rate and partly on the basis of the 12 per cent rate. Of this tax liability, $629,888,921 representing 
income tax on calendar year returns, $11,174,670 representing income tax on part year 1930 returns, and 
$39,401,240 representing income tax on fiscal year returns ending within the period from Jan. 1, 1931, to 
June 30, 1931, were capitahzed on the 12 per cent basis. Income tax of $31,239,069, representing tax hability 
reported on fiscal year returns reporting income of corporations whose accounting period ended within 
the period from July 1, 1930, to Nov. 30, 1930, was capitalized on a combination of the 11 per cent and 12 

Eer cent basis in proportion to the distribution of income under the respective rates. The total obtained 
y this process of capitalization represents the total net taxable income. The difference between the total 
net income and the sum of the prior year losses and the net taxable income represents the amount of the 
specific credit allowed corporations. 



24 



STATISTICS OF INCOME 



Cash and stock dividends paid by corporations, other than life insurance companies,, 
corporation returns for 1922-1930 



Year 


Aggregate 


Returns showing net income 


Returns shoiwing no net 
income 


Cash divi- 
dends 


Stock divi- 
dends 


Cash divi- 
dends 


Stock divi- 
dends 


Cash divi- 
dends 


Stock divi- 
dends 


1922 

1923 

1924 

1925 

1926 

1927 1 

1928 

1929 

1930 


$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 
8, 355, 661, 745 
8, 202, 241, 110 


$3, 348, 049, 865 
891, 285, 583 
510, 525, 809 
544, 431, 367 
757, 649, 610 
702, 501, 245 
550, 128, 426 
1, 288, 642, 553 
414, 180, 425 


$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 
7, 841, 802, 135 
6, 841, 049, 900 


$3, 166, 915, 574 
787, 167, 102 
466, 820, 095 
502, 489, 520 
716, 219, 451 
642, 177, 901 
509, 852, 997 
1, 193, 896, 039 
250, 499, 351 


$253, 845, 119 
348, 498, 036 
343, 832, 104 
372, 173, 187 
415, 082, 071 
637, 700, 633 
488, 554, 270 
513, 859, 610 
1, 361, 191, 210 


$181, 134, 291 
104, 118, 481 
43, 705, 714 
41,941,847" 
41, 430, 159 
60, 323, 344 
40, 275, 429 
94, 746, 514 
163, 681, 074 



> Revised 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. 213-229). Compiled receipts consist 
of reported taxable income (gross sales, gross profits from operations 
other than amounts tabulated as gross sales, interest received, rents 
received, profits from sale of real estate, stocks, bonds, and other- 
capital assets, and other items of taxable income grouped as "Miscel- 
laneous") and nontaxable income items of major importance (divi- 
dends received on capital stock of domestic corporations and interest 
on Federal, State, and municipal bonds). 

Statutory deductions consist of such items as cost of goods sold., 
compensation of officers, interest paid, taxes paid other than income 
tax, bad debts, depreciation and depletion, loss from the sale of real 
estate, stocks and bonds, and items not classified grouped as "Mis- 
cellaneous deductions." The amoimts shown under "Miscellaneous 
deductions" are not comparable with these items for earlier years, 
due to the separate classification for the first time of "Loss from sale 
of real estate, stocks and bonds." 

Three items of information are also included relative to the tabu- 
lated gross sales of corporation returns — profit from sales, loss from 
sales, and profits less losses from sales. 

Table 14 also shows the compiled net profit (or compiled net 
deficit), statutory net. income or deficit, total income tax, and com- 
piled net profit after deducting tax. Compiled net profit is the excess 
of compiled receipts over statutory deductions, and compiled net 
deficit is the excess of statutory deductions over compiled receipts. 
Part 1 of this basic table shows the aggregate data for all returns; 
part 2, for returns showing net income; and part 3, for returns showing 
no net income. Basic Table 15, page 230, shows for all corporations 
by major industrial groups the income and deduction items expressed 
in percentages of total compiled receipts. 

For all corporation returns, compiled net profits were reported as 
$4,658,709,180 for 1930, as compared with $11,869,507,095 for 1929, 
a decrease of about 60.75 per cent. The compiled net profits of 
returns with net income for 1930 were $8,542,294, 570j as compared 



STATISTICS OF INCOME 



25 



with $14,273,580,309 for 1929. The compiled net deficit of returns 
with no net income for 1930 was $3,883,585,390, as compared with 
$2,404,073,214 for 1929. 

REVISED ITEMS IN RECEIPTS AND DEDUCTIONS, CORPORATION RETURNS, STA- 
TISTICS OF INCOME FOR 1928 

In the Statistics of Income for 1928, Tables 12, 14, and 16, the items 
of gross income, deductions, miscellaneous receipts, and miscellaneous 
deductions, for the industrial groups ''National banks" and "Loan 
companies, building and loan associations," etc., in the States of 
Illinois and Massachusetts, have been revised and the original and 
revised figures are shown on pages 288-239. 

The revision was due to the elimination of certain amounts which 
represented cost of securities purchased for customers, which were 
incorrectly tabulated in "Miscellaneous receipts" and "Miscellaneous 
deductions." 



DISTRIBUTION BY NET INCOME OR DEFICIT CLASSES (CORPORATION RETURNS) 

The following table of corporation returns, distributed by net in^ 
come and deficit classes, shows the number of returns, amount of net 
income or deficit, amount of tax, and percentages; also the number 
of returns filed for inactive corporations. Basic Table 18 (pp. 260-265) 
shows the returns distributed by net income and deficit classes and 
by industrial divisions. 

Corporation returns for 1930 by net income and deficit classes, showing number of 
returns, net income or deficit, tax, and percentages 





Returns showing net income 


Net income classes 
(Thousands of doUars) 


Returns 


Net income 


Tax 




Number 


Per cent 


Amount 


Per cent 


Amount 


Per cent 


Under 1 


71, 322 

37, 881 

32, 798 

14,732 

8,367 

19, 760 

8,955 

5,392 

3,992 

7,372 

4,905 

3,260 

1,259 

689 

576 

160 


32.21 

17.11 

14.81 

6.65 

3.78 

8.92 

4.05 

2.44 

1.80 

3.33 

2.22 

1.47 

.57 

.31 

.26 

.07 


$29, 630, 512 
55, 738, 241 
82, 605, 299 
50, 568, 680 
37, 487, 774 
139, 686, 963 
109, 550, 914 
93, 270, 697 
89, 664, 085 
262, 844, 152 
341, 577, 550 
499, 648, 006 
438, 512, 275 
481,838,374 
1, 177, 947, 991 
2, 538, 241, 197 


0.46 

.87 

1.29 

.79 

.58 

2.17 

1.70 

1.45 

1.40 

4.09 

5.31 

7.77 

6.82 

7.50 

18.32 

39.48 


$7, 348 

11,082 

17, 473 

688, 008 

1, 288, 790 

8, 457, 050 

8, 894, 387 

8, 395, 741 

8, 644, 691 

29. 260, 764 

38, 924, 314 

57, 554, 289 

51, 140, 976 

56, 126, 693 

139, 140, 954 

303, 151, 340 




1 under 2 




2 under 3 




3 under 4- 


0.10 
.18 
1.19 
1.25 
1.18 
1.21 
4.11 
6.47 
8.09 
7.19 
7.89 
19.65 
42.59 


4under5-- 


Sunder 10 


10 under 15 


15 under 20 


20 under 25 . 


25 under 50 .. 


sounder 100 „- 


100 under 250 


250 under 500. 


500 under 1,000 


1,000 under 5,000 


5,000 and over 




Total 


221, 420 


100. 00 


6, 428, 812, 710 


100.00 


711,703,900 


100.00 



26 



STATISTICS OF INCOME 



Corporation returns for 1930 by net income and deficit classes, showing number of 
returns, net income or deficit, tax, and percentage — -Continued 





Returns showing no net income 


Deficit classes 
(Thousands of dollars) 


Retiuns 


Deficit 




Number 


Per cent 


Amount 


Per cent 


Under 1 - 


67,641 

32, 805 

22,404 

16,593 

12,326 

34, 208 

16,658 

8,882 

5,777 

12, 341 

6,680 

4,002 

1,244 

630 

483 

43 


27.95 

13.58 

9.27 

6.87 

5.10 

14.16 

6.48 

3.68 

2.39 

6.11 

2.76 

1.66 

.61 

.26 

.20 

.02 


$26,344,180 

48, 146, 068 

65, 563, 730 

67,657,368 

65, 378, 624 

243,935,400 

191, 881, 053 

153, 646, 940 

129,329,364 

431, 924, 078 

463,460,002 

612, 609, 628 

430, 634, 319 

437,108,089 

949, 661, 994 

690,434,017 


0.54 


1 under 2 - -- 


.99 


2 under 3 . 


1.14 


3 under 4 . . 


1.18 


4 under 6 


1.14 


6 under 10 ' 


6.00 


10 under 16 - 


3.93 


15 under 20 -.. 


3.15 


20 under 26 - - - 


2.65 


26 under 50 


8.86 


sounder 100 - .-- 


9.60 


100 under 250 - 


12.66 


250 under 500 - - 


8.83 


600 under 1,000 


8.96 


1,000 under 5,000 


19.47 


5,000 and over 


12.10 






Total - 


241, 616 


100. 00 


4, 877, 594, 864 


100.00 






Returns showing no income data — inactive corporations.. 


55, 700 

















ASSETS AND LIABILITIES (CORPORATION RETURNS) 

In the table immediately following are shown, for 403,173 corpora- 
tion returns out of 463,036 returns of active corporations, a summary 
statement of the principal assets and liabilities as of December 
31, 1930, or at the close of the fiscal year nearest thereto, and a com- 
parative statement showing by net income and deficit classes the num-. 
ber of returns and the number of balance sheets tabulated. The 
difference between the number of balance sheets tabulated and the 
number of returns is due to the data for assets and liabilities not being 
reported on all returns. In basic Tables 19 and 20 (pp. 266-275) 
the same data are shown by industrial groups and by net income 
classes, respectively. 

The amounts for 1930 shown under "Miscellaneous assets not 
distributed" and "Investments other than tax-exempt, etc.," are not 
comparable with data under corresponding classifications for 1929 due 
principally to the fact that stocks, bonds, loans, mortgages, etc., owned 
by life insurance companies in 1929 were classified as "Miscellaneous 
assets not distributed,"- while for 1930 these items have been tabulated 
as "Investments other than tax-exempt, etc." Moreover, the returns 
of corporations become more complete each year with respect to the 
definite allocation of their forms of assets and thereby permit a more 
accurate classification of the data according to the principal forms of 
assets, thus steadily decreasing the proportion tabulated as "Mis- 
cellaneous assets not distributed." 

In comparing the data for 1929 and 1930 shown as "Miscellaneous 
assets not distributed," attention is also invited to the fact that prior 
to 1929 "Investments other than tax-exempt" were included in 
"Miscellaneous assets not distributed," being tabulated for 1929 
separately for the first time. 



STATISTICS OF INCOME 



27 



Items not otherwise distributed are classified as "Miscellaneous 
assets" or ''Miscellaneous liabilities/' among which are the following: 

Miscellaneous assets. — Copyrights; formulas; good will; patents; 
trade-marks; sinking funds; other funds; deferred charges; organiza- 
tion expenses; suspense items; prepaid items; interest discount, 
coupons, and dividends receivable; guaranty deposits, and deposits 
on contracts, meters, and leaseholds; cash value of life insurance; 
and real estate by foreclosure. 

Miscellaneous liabilities. — All reserves other than surplus reserves 
and reserves for depreciation and bad debts, accrued expenses, de- 
ferred and suspense items, funds held in trust, borrowed securities, 
discount and dividends payable, outstanding coupons and certificates 
and overdrafts. Miscellaneous liabilities of life insurance companies 
include policy claims and value of outstanding policies and annuities. 
Miscellaneous liabilities of banks include deposits (time, saving, 
demand, etc.) and bank notes in circulation. 



Assets and liabilities of corporations submitting balance sheets for 1930, by returns 
tvith net income and no net income, showing major assets and liabilities as of 
December 31, 1930, or at the close of the fiscal year nearest thereto 



Assets and liabilities 



Assets: 

Cash (in till and deposits in banks) -. 

Notes receivable ' and accounts receivable (less 
reserve for bad debts) - - 

Inventory 

Tax-exempt investments — Obligations of States 
and Territories or political subdivisions; securi- 
ties issued under the Federal farm loan act 
and obligations of the United States or its 
possessions.- 

Investments other than tax-exempt— Stocks, 
bonds, mortgages, loans, real estate, etc.^ 

Capital assets — Real estate, buildings, equipment, 
etc. (less depreciation) 

Miscellaneous assets not distributed' 



Total assets 3. 



26, 869, 
50, 281, 
95, 768, 

19,116, 
87, 067, 



686, 522 
680, 732 
370, 471 

686, 765 
025, 025 



13, 079, 
32, 282, 
65, 385, 

11,541, 
53, 744, 



614, 949 
538, 028 
143, 800 

905, 699 
815, 559 



13, 790, 
17, 999, 
30, 383, 

7. 574, 
33, 322, 



071, 573 
142, 704 
226, 671 

781, 066 
209, 466 



Total capital stock. 



106, 183, 711, 790 



65, 286, 721, 258 



40, 896. 990, 532 



Liabilities: 

Notes and accounts payable 

^" Bonded debt and mortgages 

^■h Miscellaneous liabilities not distributed. 
^K Capital stock— 

^^h Preferred 

^^M Common 

^Hsu 
^■Le 

l 

' Includes loans and discounts from bank statements, which for 1926 were included in " Miscellaneous 
assets." 
' For explanation of change in amounts included, see p. 26. 
> Less deficit. 

133873—32—3 



JSurplus 

I Less deficit. 



Net surplus 

Total liabilities 3. 



Aggregate 



.$21,012,135,115 

59, 675, 392, 605 
18,771,463,972 



10, 228, 229, 240 
83, 809, 289, 350 



120, 994, 370, 317 
19, 510, 971, 714 



334, 001, 852, 313 



61,631, 
6, 733, 



986, 108 
583, 310 



54, 898, 402, 798 



334, 001, 852, 313 



Returns show- 
ing net income 



$14, 450, 043, 326 



38. 920, 870, 097 
11,118,483,641 



6, 798, 503, 283 
56, 505, 451, 439 



80, 035, 887, 258 
11, 136, 801, 272 



218, 966, 040, 316 



43, 880, 
948, 



559, 427 
537, 146 



42, 932, 022, 281 



218, 966, 040, 316 



Returns show- 
ing no net 
income 



6, 562, 091, 789 



20, 754, 522, 508 
7, 652, 980, 331 



3, 429, 725, 957 
27,303,837,911 



40, 958, 483, 059 
8, 374, 170, 442 



115,035,811,997 



17, 751, 
5, 785, 



426, 681 
046, 164 



11,966,380,517 



115,035,811,997 



28 



STATISTICS OF INCOME 



Number of corporation returns filed for 1930 and number of balance sheets tabulated, 
by net income and deficit classes 



Net income and deficit classes 
(Thousands of dollars) 



Under 1 

1 under 2 

2 under 3 

3 under 4 

4 under 5 

Sunder 10 

10 under 16 

15 under 20 

20 under 25 

25 under 50. 

sounder 100- 

100 under 250 

250 under 500 

500 under 1,000... 
1,000 under 6,000. 
6,000 and over 



Total - 

Returns with no income data— inactive 
corporations 



Returns showing net income 



Number 
of re- 
turns 



71, 322 

37, 881 

32, 798 

14, 732 

8,367 

19, 760 

8,955 

5,392 

3,992 

7,372 

4,905 

3,260 

1,259 

689 

576 

160 



221, 420 



Number 

of 
balance 
sheets 



55, 108 

31, 774 

28, 882 

13, 889 

8,037 

19, 174 

8,774 

5,287 

3,921 

7,276 

4,822 

3,216 

1,247 

685 

571 

158 



192, 821 



Per cent 

of balance 

sheets to 

returns 



77.27 
83.88 
88.06 
94.28 
96.06 
97.03 
97.98 
98.05 
98.22 
98.70 
98.31 
98.65 
99.05 
99.42 
99.13 
98.75 



87.08 



Returns showing no net income 



Number 
of re- 
turns 



67,541 

32, 805 

22, 404 

16, 593 

12, 325 

34,208 

15, 658 

8,882 

5,777 

12, 341 

6,680 

4,002 

1,244 

630 

483 

43 



241,616 

55, 700 



Number 

of 
balance 
sheets 



52, 315 

28, 152 

19, 721 

14, 917 

11, 222 

31,411 

14,645 

8,351 

5,441 

11, 712 

6,342 

3,830 

1,188 

601 

464 

40 



210, 352 



Per cent 

ofbalance 

sheets to 

returns 



77.45 
85.81 
88.02 
89.90 
91.05 
91.82 
93.63 
94.02 
94.18 
94.90 
94.94 
95.70 
95.50 
95.40 
96.07 
93.02 



87.06 



REVISED ITEMS IN ASSETS AND LIABILITIES, CORPORATION RETURNS, STATIS- 
TICS OF INCOME FOR 1927 AND 1929 

In Table 19 under "Summary for preceding years" revised figures 
are shown for the items of "Bonded debt and mortgages" and "Mis- 
cellaneous liabilities not distributed" for the year 1927, and the items 
of "Capital stock — common" and "Miscellaneous liabilities not dis- 
tributed" for the year 1929. The revisions are in the figures for. 
returns of corporations reporting net income for 1927 in the industrial 
group "Transportation and other pubHc utilities" and for 1929 in the 
industrial group "Finance — banking, insurance, etc." The net 
change for 1927 is $3,000,000,000, which was erroneously included in 
the item of "Bonded debt and mortgages" and should have been 
included in "Miscellaneous liabilities not distributed." The net 
change for 1929 is $4,600,000,000, which was incorrectly tabulated as 
"Capital stock — common," and should have been tabulated as 
"Miscellaneous liabilities not distributed." 



CONSOLIDATED RETURNS (CORPORATION RETURNS) 

There were 8,951 consolidated income tax returns filed for 1930 for 
afl&liated corporations, as against 8,754 for 1929. As provided by 
section 141 (d), revenue act of 1928, applicable to the taxable year 
1929 and subsequent taxable years, a consolidated return may be 
filed where one or more chains of corporations are connected through 
stock ownership with a common parent corporation, at least 95 per 
cent of the stock of each of the corporations (except the common 
parent) being owned directly by one or more of the other corpora- 
tions; and the common parent corporation owning directly at least 
95 per cent of the stock of at least one of the other corporations. Of 
the consoUdated returns for 1930, 4,067 showed net income aggre- 
gating $3,377,845,002. The number of consolidated returns filed was 



I 



STATISTICS OF INCOME 



29 



about 1.73 per cent of all corporation returns. However, the net 
income reported in consolidated returns was 52.54 per cent of the 
net income of all returns showing net income, and the tax 55.96 per 
cent of the total tax for all corporations. 

Presented below are tables prepared from the consolidated returns, 
showing the returns distributed by major industrial groups, by net 
income and deficit classes, and by number of subsidiaries. In inter- 
preting 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 segregate the income of the subsidiary or affili- 
ated 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 analysis of compiled receipts 
and statutory deductions reported on consolidated return is 
presented in basic Table 21 (pp. 276-293). 

Consolidated corporation returns for 1930 by major industrial groups, showing 
total number of returns, number with net income and no net income, gross income, 
net income or deficit, net loss for prior year, and income tax ^ 





Total 
number 
of re- 
turns 


Consolidated returns showing net income 


Industrial groups 


Num- 
ber 


Gross income ^ 


Net income 


Net loss for 
prior year 


Income tax 


Agricultureand related industries. 
Mining and quarrying 


106 
502 


39 
180 


$154, 230, 092 
888, 174, 058 


$17, 426, 326 
92, 616, 999 


$127, 970 
2, 025, 876 


$2,071,011 
10, 833, 518 






Manufacturing: 

Food products, beverages, 
and tobacco. 


488 
384 
98 
48 
282 
107 

253 

409 

136 

837 

235 


294 
110 
33 
8 
82 
65 

163 

234 

71 
402 

86 


5, 148, 996, 861 
495, 723, 227 
347, 623, 639 
446, 084, 122 
136, 365, 239 
380, 189, 040 

765,640,095 

8, 360, 580, 447 

523,728,990 
9, 019, 462, 345 

478, 180, 051 


325, 499, 642 

33, 069, 518 

24. 953, 449 

6, 376, 709 

6, 308, 684 

27, 292, 645 

47, 503, 898 

418, 197, 939 

44, 670, 041 
671, 961, 580 

56, 806, 570 


3, 369, 376 
173, 139 
65,776 
619, 107 
282, 071 
282, 430 

1, 006, 665 

2, 008, 284 

331, 998 
16, 491, 398 

427, 360 


38, 561, 742 


Textiles and their products... 
Leather and its manufactures. 
Rubber products 


3, 931, 497 

2,969,306 

690, 842 


Forest products 


713, 576 


Paper, pulp, and products... 

Printing, publishing, and 

allied industries . . .. 


3, 228, 628 
5,551,889 


Chemicals and allied prod- 
ucts 


49, 863, 780 


Stone, clay, and glass prod- 
ucts 


5, 313, 804 


Metal and its products.. 

Manufacturing not elsewhere 


78, 566, 662 
6, 757, 577 






Total manufacturing 


3,277 


1,548 


26, 102, 574, 056 


1, 662, 640, 675 


25, 057, 604 


196, 149, 303 


Construction 


187 

789 
1,520 

582 

1,982 
6 


109 

403 
663 

301 

821 
3 


373,255,370 

11, 260, 223, 270 
7, 280, 477, 803 

1. 008, 422, 659 

1, 441, 142, 918 
63, 333 


25, 168, 063 

1, 042, 102, 804 
243, 348, 123 

91, 923, 832 
202, 605, 745 


949, 065 

9. 290, 825 
3, 621, 831 

2, 121, 878 
7. 841. 936 


2,896,337 


Transportation and other public 
utilities 


123,906,012 


Trade 


28, 591, 154 


Service— professional, amuse- 
ments, hotels, etc 


10, 657, 305 


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


23, 179, 55& 


Nature of business not given 


12, 435 8, 233 






Grand total 


8,951 


4,067 


48, 508, 563, 559 


3, 377, 845, 002 51. 045, 218 


398, 284, 195. 











' For general explanation, see pp. 1-4. 

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



30 



STATISTICS OF INCOME 



Consolidated corporation returns for 1930 by major industrial groups, showing 
total number of returns, number with net income and no net income, gross income, 
net income or deficit, net loss for prior year, and income tax — Continued 



Industrial groups 



Consolidated returns showing no net 
income 



Number Gross income ^ Deficit 



Agriculture and related industries 

Mining and quarrying.. 

Manufacturing: 

Food products, beverages, and tobacco 

Textiles and their products 

Leather and its manufactures 

Rubber products . 

Forest products 

Paper, pulp, and products... 

Printing, publishing, and allied industries 

Chemicals and allied products 

Stone, clay, and glass products ... 

Metal and its products 

Manufacturing not elsewhere classified.. 

Total manufacturing 

Construction 

Transportation and other public utilities 

Trade 

Service — Professional, amusements, hotels, etc 

Finance— Banking, insurance, real estate and holding com 

panics, stock and bond brokers, etc 

Nature of business not given 

Grand total 



67 
322 



$48, 950, 497 
861, 211, 458 



$12, 319, 980 
97, 984, 577 



194 

274 

65 

40 

200 

42 

90 

175 

65 

435 

149 



3, 190, 

1,004, 
257, 
478, 
436, 
300, 
124, 

1, 827, 
75, 

2, 415, 
305, 



391, 810 
706, 507 
380, 015 
971, 162 
176, 690 
221, 071 
842, 172 
878, 117 
642, 636 
622, 004 
502, 605 



53,730,962 
94, 672, 325 
26, 387, 294 
55, 718, 635 
43, 450, 055 
14, 909, 261 
11, 301, 772 

124, 705, 926 
11,881,216 

179, 881, 975 
60, 256, 768 



1,729 



78 
386 
857 
281 

1,161 
3 



10, 417, 334, 789 

93, 517, 734 

2, 195, 946, 476 

2, 282, 347, 625 

305, 399, 652 

1, 192, 870, 594 
5,083 



676, 896, 189 



5, 874, 763 

220, 513, 641 

112, 746, 517 

33, 832, 166 

359, 338. 609 
12, 849 



17, 397, 583, 908 



1,519,519,291 



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

Consolidated corporation returns for 19S0 by net income and deficit classes, showing 
number of returns and amount of net income or deficit 



Net income and deficit classes 


Returns showing net 
income 


Returns showing no net 
income 


(Thousands of dollars) 


Number 


Net income 


Number 


Deficit 


Under 1 -. --- - 


211 
156 
180 
125 
100 
324 
215 
186 
145 
409 
437 
489 
339 
272 
345 
134 


$101,411 
231, 810 
456, 980 
477, 889 
447, 323 
2, 316, 687 

2, 674, 448 

3, 238, 841 
3, 252, 805 

15, 001, 026 
31, 029, 523 
78, 554, 121 
120, 940, 978 
194, 663, 891 
736, 201, 596 
2, 188, 255, 673 


187 
129 
122 
101 
112 
428 
315 
251 
195 
661 
693 
748 
382 
261 
268 
31 


$83,999 




208, 605 




303, 978 




353, 413 




512, 830 




3, 171, 754 




4, 009, 959 


15 under 20 - - 


4, 427, 606 




4, 451, 034 




24,135,868 


50 under 100 - - 


49, 276, 812 


100 under 250 - 


118,927,169 


250 under 500 - 


133, 867, 430 


500 under 1 000 


182, 184, 782 


1 000 under 5 000 


548, 826, 073 




444, 777, 979 






Total - -- 


4,067 


3, 377, 845, 002 


4,884 


1, 519, 519. 291 







STATISTICS OF INCOME 



31 



Consolidated corporation returns for 19S0, by number of subsidiaries, showing number 
of consolidated returns and total number of subsidiaries 



Number of sub- 
sidiaries per 
return 


Num- 
ber of 
consol- 
idated 
returns 


Total 
number 

of 
subsid- 
iaries 


1 ..._ 


4,645 

1,460 

741 

385 

248 

197 

135 

95 

93 

41 

47 

44 

37 

30 

25 

30 

15 

23 

18 

11 

11 

10 

8 

9 

3 

9 

9 

7 

5 

7 

7 

3 

3 

6 

2 


4,645 

2,920 

2,223 

1,640 

1,240 

1,182 

945 

760 

837 

410 

517 

528 

481 

420 

375 

480 

255 

414 

342 

220 

231 

220 

184 

216 

75 

234 

243 

196 

145 

210 

217 

96 

99 

204 

70 


2 


3 


4 . 


5. . 


6 


7 


8 


9 


10 


11 


12 


13 


14 


15 


16 


17 


18 


19 


20 


21 


22 -- 




24 




26 




28 


29 


30 




32 


33 


34 


35 





Number of sub- 
sidiaries per 
return 


Num- 
ber of 
consol- 
idated 
returns 


36. 


2 
5 
2 
2 
3 
1 
4 
2 
1 
1 
3 
1 
3 
2 
4 
3 
2 
1 
2 
3 
1 
1 
2 
2 
1 
1 
2 
1 
1 
2 
3 
1 
2 
1 
1 


37 


38. 


39. . 


40 


41 


42. . 


43. . 


44... 


45 


47. . 


48. 


49... 


50 


51. - 


52 


53 


54. 


55 . 


57. 


58 


59 


61. 


63... 


64... 


65 


66 


67. . 


69 


70 


71 


72 . 


74 


76. . 


77 





Total 
number 

of 
subsid- 
iaries 



72 

185 

76 

78 

120 

41 

168 

86 

44 

45 

141 

48 

147 

100 

204 

156 

106 

54 

110 

171 

58 

59 

122 

126 

64 

65 

132 

67 

69 

140 

213 

72 

148 

76 



Nimiber of sub- 
sidiaries per 
return 



80 

81 

82 

83 

87 

91 

95 

96 

98 

106 

114-_ 

118 

119 

121 

122 

140 

156 

161 

183 

199 

209 

228.. 

264 

291 

Number of sub- 
sidiaries not 
reported— es- 
timated aver- 
age 3 

Total.... 



Num- 
ber of 
consol- 
idated 
returns 



Total 
number 

of 
subsid- 
iaries 



433 



8,951 



79 
SO 
81 
164 
83 
87 
91 
95 
96 
98 
318 
114 
118 
119 
242 
122 
140 
156 
161 
183 
199 
209 
228 
264 
291 



1,269 



32, 209 



FISCAL YEAR RETURNS (CORPORATION RETURNS) 

Fiscal year returns designate those filed by corporations whose 
fiscal year is other than the calendar year. These returns are in- 
cluded in the general tables of corporation 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, those with net income of $2,000 and 
over, net deficit of $500,000 and over, gross sales or other receipt 
items of $5,000,000 and over, or net loss for prior year. The tabula- 
tions for fiscal year returns during these years include also a small 
number of returns in addition to the above. This especially applies 
to the information tabulated for the months of July to November, 
inclusive, for 1925 and 1926. The tabulations in Statistics of Income 
for 1928 and subsequent years include all fiscal year returns that 
were received by the statistical section prior to the termination of the 
tabulation of the data. 



32 



STATISTICS OF INCOME 



Corporation fiscal year returns for 19S0 showing hy month ending the fiscal year 
the total number of returns, number with net income and no ntt income, amount 
of net income or deficit, net loss for prior year, and income tax 



Fiscal year ended^ 



July, 1930 

August, 1930 

September, 1930 
October, 1930... 
November, 1930 
January, 1931... 
February, 1931. 

March, 1931 

April, 1931 

May, 1931 

June, 1931 

Total 



Total 
number 
of re- 
turns 



3,802 
3,951 
4,445 
4,236 
4,068 
6,754 
4,172 
5,696 
5,208 
5,573 
11, 297 



59, 202 



Returns showing net income 



Number 



1,908 
1,992 
2,242 
2,084 
2,072 
2,764 
1,853 
2,590 
2,367 
2,547 
4,925 



27,344 



Net income 



$33, 035, 729 
63, 221, 512 
57, 965, 242 
66, 565, 268 
72, 207, 613 
77, 544, 265 
67, 804, 291 
37, 764, 691 
43, 638, 509 
35, 527, 391 

105, 323, 828 



660, 598, 339 



Net loss 

for prior 

year 



$2, 402, 762 
1, 617, 699 
3, 292, 940 
1, 968, 555 
1, 774, 006 
2, 004, 239 
1, 756, 995 
1. 906, 263 
1, 461, 242 
2, 534, 268 
3, 030, 329 



23, 749, 298 



Income tax 



$3, 212, 268 
6, 831, 177 
5, 991, 476 
7, 217, 636 
7, 986, 512 
8, 520, 745 
7, 593, 321 
3, 808, 790 
4, 640, 895 
3, 471, 370 

11,366,119 



70,640,309 



Returns showing no 
net income 



Number 



1,894 
1,959 
2,203 
2,152 
1,996 
3,990 
2,319 
3,106 
2,841 
3,026 
6,372 



31, 858 



Deficit 



$38, 452, 760 
35, 436, 974 
69, 223, 503 
69, 501, 880 
86, 323, 547 
82, 331, 220 
43, 263, 249 
83, 055, 592 
68, 766. 370 
61, 968, 091 

164, 710, 291 



803,033,477 



Corporation fiscal year returns for 1930 by net income and deficit classes, showing 
number of returns, net income or deficit, and income tax 



Net income and deficit classes 
(Thousands of dollars) 



Under 1 

1 under 2 

2 under 3 ., 

3 under 4 

4 under 5 

Sunder 10 

10 under 15 

15 under 20 

20 under 25 

25 under 50 

50 under 100 

100 under 250..-. 
250 under 500.... 
500 under 1,000.. 
1,000 under 5,000 
5,000 and over.. 

Total 



Returns showing net income 



Number Net income Income tax 



7,552 

4,438 

4,130 

1,969 

1,089 

2,677 

1,285 

810 

615 

1,168 

753 

503 

180 

104 

60 

11 



$3, 300, 

6, 518, 

10, 409, 

6, 763, 

4, 865, 

18, 833, 

15, 734, 

14, 106, 

13, 794, 

41, 627, 

52, 308, 

76,153, 

60, 844, 

74, 624, 

121, 562, 

139, 151, 



27, 344 660, 598, 339 70, 640, 309 



$1,681 

488 

1,709 

89, 004 
160, 552 
090, 618 
211,065 
243, 903 
282, 982 
612, 129 
879, 084 
605, 335 
045, 663 
515, 741 
439, 966 
560, 389 



Returns showing no 
net income 



Number Deficit 



6,563 

3,990 

2,890 

2,173 

1,725 

4,939 

2,469 

1,500 

1,002 

2,161 

1,242 

743 

256 

118 

81 

6 



31, 858 



$2, 809, 769 

5. 866. 234 
7, 215, 859 

7. 585. 235 
7, 739, 206 

35, 485, 804 
30, 317, 899 
25, 963, 932 
22, 403, 895 
75, 729, 557 
85, 913, 156 

115,759,473 
88, 284, 970 
82, 023, 094 

157, 292, 561 
52, 642, 833 



803, 033, 477 



In basic Table 22 (pp. 294-297) is shown for fiscal year and part- 
year returns the distribution of compiled receipts and statutory 
deductions by months ending the fiscal year. 



PART YEAR RETURNS (CORPORATION RETURNS) 

The returns filed by corporations showing income for less than 12 
months representreorganizations, consolidations, disintegrations, newly 
organized businesses, liquidating corporations, and changes from cal- 
endar year to fiscal year basis, or vice versa, and are also included 
in the general corporation income tables in this report. The part 
year returns in this report represent those in which the greater part 
of the income period was in 1930. 



STATISTICS OF INCOME 



33 



Corporation part year returns for 1930 ' 

Total number of returns 32, 797 

Returns showing net income: 

Number 14, 203 

Net income $117, 401 599 

Net loss for prior year 7, 187, 389 

Income tax 11, 174, 670 

Returns showing no net income: 

Number 18, 694 

Deficit $216, 302, 158 

CORPORATIONS ORGANIZED UNDER THE CHINA TRADE ACT, 1922 

In the following tabulation, 64 returns for 1930 filed by corpora- 
tions organized under the China Trade Act, 1922, are distributed 
by industrial groups and by returns with net income and no net 
income, showing number of returns in each classification. The 43 
returns showing net income have a gross income of $19,946,565, a net 
income of $1,069,688, and a net loss for prior year of $50,173, and 
the 21 returns showing no net income have a gross income of $2,014,346 
and a deficit of $554,224. 

Detailed data respecting the income and deductions reported on 
these returns are not shown separately, but are included in the general 
classifications for all corporations. 

Corporations organized under the China Trade Act, 1922, number of returns for 
19S0 by industrial groups for returns with net income and no net income 





Number of returns 


Industrial groups 


Total 


Showing 

net 
income 


Showing 
nonet 
income 


Manufacturing: 

Food products, beverages, and tobacco — 

Bakery and confectionery products . 


1 
1 

1 


1 
1 

1 





Tobacco, cigarettes, cigars, snuff, etc. . 





Other food products— Artificial ice, butter substitutes, cereals, 
coffee, spices, dairy products, etc.; food products n. e. c.> 





Total food products, beverages, and tobacco ... 


3 


3 









Textiles and their products, including fur- 


1 

1 
1 
1 

1 

1 

1 


1 



1 




1 
1 





Forest products- 
Other wood products— Carriages, wagons, furniture, baskets, etc.. 
Paper, pulp, and products .- .. 


1 



Printing, publishing, and allied industries . - -. 


1 


Chemicals and allied products- 
Allied chemical substances— Drugs, oils, paints, soaps, and 
other chemical substances, n. e. c.' 


1 


Metal and its products- 
Iron and steel— Products of blast furnaces, rolling mills, foundries, 





Manufacturing not elsewhere classified- 
Musical instruments, optical goods, canoes, etc 









Grand total manufacturing 


10 


7 


3 






Construction: 

Building and construction above ground- 
Installing machinery, moving, wrecking, razing, etc 


1 

3 
2 

1 




3 

1 




1 


Transportation and other public utilities: 

Water transportation and related activities- 

Oceao and fresh-water lines, canals, docking, drawbridge oper- 





Autobus lines, taxicabs, and sight-seeing companies 


1 


Cartage and storage; food storage, packing, and shipping; local trans- 
portation and related industries n. e. c' 


1 






Total transportation and other public utilities 


6 


4 


2 







^ N. e. c, not elsewhere classified. 



34 



STATISTICS OF INCOME 



Corporations organized under the China Trade Act, 1922, number of returns for 
1930 by industrial groups for returns with net income and no net income — Con. 



Industrial groups 


Number of returns 


Total 


Showing 

net 
income 


Showing 
nonet 
income 


Trade: 

Wholesale. 


14 
11 
2 
2 

3 


9 

7 
2 
2 

1 


5 


Retail-.- - 


4 


Wholesale and retail 





Commission 





All other trade — Auto wreckers, film exchanges, pneumatic tubes, 
trading stamps, garages for storage, repair service, etc - 


2 






Total trade 


32 


21 


11 






Service: 

Motion-picture theaters 


2 
1 


1 



1 


Other amusements— Circuses, golf links, race tracks, pleasure resorts, 
etc - --- - 


1 






Total service 


3 


1 


2 






Finance: 

Real estate and holding companies — Realty development, holding 
or leasing; realty trust, etc - . 


3 
9 


3 

7 





Other finance- 
Loan companies— Building and loan associations; mortgage, note, 

foreign exchange and finance, n. e. c' -- - 


2 






Total finance - 


12 


10 


2 






Grand total 


64 


43 


21 







HISTORICAL SUMMARIES 

A resume of the income tax returns for each of the years since the 
inception of the present period of income taxation, showing for indi- 
vidual returns the number, net income, tax, and sources of income 
and deductions by net income classes, and for corporation returns the 
number, net income, deficit, and tax, and the distribution by net 
income and deficit classes, is presented in the following tables. 

Individual returns by States for the years 1920 to 1930, inclusive, 
showing number, net income, and tax, are tabulated as a section of 
Table 9, pages 89-138. 

Corporation returns showing net income and no net income, num- 
ber, net income, deficit and tax, also number and per cent of returns 
for inactive corporations, are distributed by States and Territories 
for the years 1916 to 19*30, inclusive, in Table 23, pages 298-312, and 
by major industrial groups for the years 1920 to 1930, inclusive, in 
Table 17, pages 240-259. 



STATISTICS OF INCOME 



35 



Individual returns for 1913 to 1930, showing number of returns, net income, tax 
before tax credits, tax credits and tax ^ 







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, 269, 944 

6, 662, 176 

6, 787, 481 

7, 698, 321 
7, 369, 788 
4, 171, 051 
4, 138, 092 
4, 101, 647 

4, 070, 851 
4, 044, 327 
3, 707, 509 










$3,900,000,000 


1914 










4, 000, 000, 000 


1915 








4, 600, 000, 000 


1916 - -.- 


362, 970 

2, 707, 234 

3, 392, 863 

4, 231, 181 

5, 518, 310 
3, 589, 986 

3, 681, 249 

4, 270, 121 
4, 489, 698 
2, 601, 166 
2, 470, 990 
2, 440, 941 
2, 523, 063 
2, 468, 049 
2, 037, 645 


74,066 

765, 666 

1, 032, 251 

1, 101, 679 

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, 647, 788 
1, 586, 278 
1, 669, 864 


83 17 


6, 300, 000, 000 


1917 - 


78 
77 
79 
76 
54 
64 
55 
61 
60 
60 
69 
61 
61 
55 


22 

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


13, 700, 000, 000 


1918 


16, 000, 000, 000 


1919 --- -. 


19, 900, 000, 000 


1920 - 


23, 700, 000, 000 


1921 


19, 600, 000, 000 


1922 


21, 400, 000, 000 


1923 


24, 800, 000, 000 


1924 


26, 700, 000, 000 


1925 


21, 900, 000, 000 


1926 


21, 960, 000, 000 


1927 


22, 645, 000, 000 


1928 


25, 226, 000, 000 


1929 - 


24,801,000,000 


1930 


18,119,000,000 










Tax before tax credits 


Tax credits » 




Year 


Normal tax 


Surtax 


Tax on 
capital net 
gain, 121/i 

per cent 


Total 


Tax 


1913 


$12, 728, 038 
16, 669, 493 
23, 995, 777 
51, 440, 558 
156, 897, 441 
476, 432, 808 
468, 104, 801 
478, 249, 919 
308, 059, 422 
365,409,840 
378,387,954 
257, 794, 728 
216, 360, 163 
200, 699, 384 
215, 817, 075 
281, 894, 671 
162, 332, 096 
129, 475, 205 


$15,625,497 
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, 640, 797 
432, 853, 170 
448, 330, 446 
611, 731, 376 
688, 824, 960 
682, 392, 677 
316, 816, 255 




$28, 253, 536 

41, 046, 162 

67, 943, 696 

173, 386, 694 

3 796, 380, 938 

1, 127, 721, 836 

1, 269, 630, 104 

1, 075, 053, 686 

719, 387, 106 

861, 057, 308 

882, 221, 510 

743, 938, 689 

766, 784, 304 

761, 439, 635 

861, 682, 417 

1, 204, 170, 142 

1, 029, 379, 086 

611, 713, 064 




$28, 263, 535 








41, 046, 162 


1915 






67,943,595 








173, 386, 694 


1917 






' 795, 380, 938 








1, 127, 721, 835 


1919 






1, 269, 630, 104 








1, 075, 063, 686 


1921 






719, 387, 106 




$31, 066, 357 
38, 915, 600 
48, 603, 064 
117, 570, 971 
112,509,706 
134,033,966 
233, 450, 521 
284, 654, 312 
65, 421, 594 




861, 057, 308 


1923 


< $220, 665, 377 
39,673,199 
32, 229, 121 
28,968,745 
30, 942, 983 
39,916,105 
27, 440, 938 
34. 998. 246 


661, 666, 133 


1924 


704, 265, 390 


1925 


734, 655, 183 


1926 -- 


732, 470, 790 


1927 


830, 639, 434 


1928 


1, 164, 254, 037 


1929 


1, 001, 938, 147 


1930 


476, 714, 808 

















1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of 
Individuals are summarized on pp. 316-321. Returns for 1913 pertain to the last 10 months of that year; 
taxes 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. 

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

' Includes war excess-profits taxes of $101,249,781 on individuals and of $103,887,984 on partnerships. 

* 25 per cent reduction provided for in sec. 1200 (a) of revenue act of 1924. 



36 STATISTICS OF INCOME 

Number of individual returns for 1914 to 1930 by net income classes * 



Net income classes 
(Thousands of dollars) 


1914 


1915 


1916 


1917 


1918 


1919 


Under 1 














1 under 2 '. 








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, 669 

28,542 

9,996 

2,358 

1,614 

382 

178 

67 


1, 924, 872 


9 nndfir 3 








1, 669, 741 


3 nndfir 5 


149, 279 

127, 448 

68, 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, 180, 488 


5 under 10 


438, 851 


10 under 25 . 


162, 485 


25 under 50 


37, 477 


50 under 100 


13,320 


100 under 150 


2,983 


150 under 300. 


1,864 


300 under 500 - 


425 


500 under 1,000 -— 


189 


1,000 and over 


65 






TotaL 


367, 516 


336, 652 


2 429, 401 


3, 472, 890 


4, 425, 114 


6, 332, 760 







Net income classes 
(Thousands of dollars) 


1920 


1921 


1922 


1923 


1924 


1925 


Under 1 




401, 849 

2, 440, 544 

2, 222, 031 

1, 072, 146 

353, 247 

132, 344 

28,946 

8,717 

1,367 

739 

162 

63 

21 


402, 076 

2, 471, 181 

2, 129, 898 

1, 190, 115 

391, 373 

161, 329 

35, 478 

12,000 

2,171 

1,323 

309 

161 

67 


368, 602 

2, 523, 160 

2, 472, 641 

1, 719, 625 

387, 842 

170, 095 

39, 832 

12, 452 

2,339 

1,301 

327 

141 

74 


344, 876 

2, 413, 881 

2, 112, 993 

1, 800, 900 

437, 330 

191, 216 

47,061 

15, 816 

3,065 

1,876 

457 

242 

75 


98, 178 


1 under 2 . 


2,671,960 

2, 569, 316 

1, 337, 116 

465, 442 

171, 830 

38, 648 

12, 093 

2,191 

1,063 

239 

123 

33 


1, 071, 992 


2 under 3 


842, 528 


3 under 5 


1, 327, 683 


5 under 10 


503, 652 


10 under 25 


236, 779 


25 under 50 


59, 721 


50 under 100 - 


20, 958 


100 under 150 


4,759 


150 under 300 


3,223 


300 under 500— - - 


892 


600 under 1,000... 


479 


1,000 and over 


207 






Total 


7, 269, 944 


6, 662, 176 


6, 787, 481 


7, 698, 321 


7, 369, 788 


4, 171, 061 







Net income classes 
(Thousands of dollars) 


1926 


1927 


1928 


1929 


1930 


Under 1 


119,513 

1, 046, 519 

837, 792 

1, 240, 400 

560, 549 

246, 730 

57, 487 

20, 520 

4,724 

3,267 

892 

468 

231 


126, 745 

996, 098 

855, 762 

1, 209, 345 

567, 700 

252, 079 

60, 123 

22, 573 

6,261 

3, 873 

1,141 

657 

290 


111, 123 

918, 447 

837, 781 

1, 192, 613 

628, 766 

270, 889 

68, 048 

27, 207 

7,049 

5,678 

1,756 

983 

511 


126, 172 

903, 082 

810, 347 

1, 172, 655 

658, 039 

271, 454 

63, 689 

24, 073 

6,376 

5,310 

1,641 

976 

513 


150,000 


1 nndfir 2 


909, 155 


2 under 3 - 


767, 684 


3 under 5.. 


1, 070, 239 


5 under 10 


550,977 


10 under 25 . . 


198, 762 


25 imder 50 - 


40, 845 


60 under 100 


13, 645 


100imderl50 


3,111 


150 under 300 


2,071 


300 under 500 


552 


600 under 1,000 


318 


1,000 and over 


150 






Total 


4, 138, 092 


4, 101, 647 


4, 070, 851 


4, 044, 327 


3, 707, 509 







> Changes in the revenue acts affecting the comparability of statistical data from income tax returns of 
individuals are summarized on pp. 316-321. The returns for 1913 are omitted, as they pertain only to the- 
last 10 months of that year. 

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



STATISTICS OF INCOME 37 

Net income in individual returns for 1916 to 1930 hy net income classes ^ 



Net income classes 
(Thousands of dollars) 


1916 


1917 


1918 


1919 


1920 


1 under 2 




$2, 461, 137, 000 

2, 064, 977, 328 

2, 115, 864, 601 

1, 827, 508, 088 

1, 687, 165, 619 

1, 042, 320, 083 

846, 894, 335 

400, 492, 040 

474, 651, 960 

209, 904, 969 

214, 631, 270 

306, 835, 914 


$2, 232, 354, 577 

3, 626. 824, 833 

3, 535, 219, 007 

2, 145, 690, 016 

1, 736, 548, 050 

978, 042, 710 

679, 720, 737 

284, 106, 740 

305, 024, 817 

144, 545, 428 

119, 075, 548 

137, 486, 892 


$2, 829, 113, 151 

3, 807, 286, 365 

4, 513, 264, 030 

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 under 3 




b, 184, 543, 368 


3 under 5 .. 


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


5, 039. 607, 239 


5 under 10 


3, 068, 330, 963 


10 nndfir 95 


2, 547. 904, 786 


25 under 50 


1, 307, 785, 113 


sounder 100 


810, 386, 333 


100 under 150 


265,511,505 


150 under 300 


215, 138, 673 


300 under 500 


89, 313, 552 


500 under 1,000 


79, 962, 894 


1,000 and over 


77, 078, 139 






Total 


6, 298, 577, 620 


13, 652, 383, 207 


15, 924, 639, 355 


19, 859, 491, 448 


23, 735, 629, 183 







Net income classes 
(Thousands of dollars) 


1921 


1922 


1923 


1924 


1925 


Under 1 


$213, 849, 934 

3, 620, 761, 768 

5. 325, 931, 265 

4, 054, 891, 244 

2, 378, 759, 237 

1, 958, 156, 206 

979,629,305 

582, 230, 218 

163, 520, 999 

145, 948, 047 

61, 342, 550 

42, 780, 426 

49, 411, 329 


$247, 564, 383 

3, 630, 570, 922 

6, 153, 497, 468 

4, 500, 557, 809 

2, 641, 904, 702 

2, 255, 871, 780 

1, 208, 273, 932 

805, 223, 854 

260, 203, 553 

266, 814, 381 

116,672,075 

107, 670, 678 

141, 386, 993 


$252, 513, 019 

3, 693, 641, 547 

6,073,443,625 

6, 469, 194, 945 

2, 653, 026, 193 

2, 538, 079, 115 

1, 350, 680, 468 

833, 898, 237 

280, 656, 213 

260, 584, 012 

124, 569, 194 

95, 107, 209 

152, 071, 881 


$235, 451, 546 
3, 564, 474, 084 

5, 277, 147, 446 

6, 827, 924, 126 
2, 991, 187, 905 
2, 855, 396, 811 
1, 599, 848, 363 
1, 066, 783, 643 

377, 644, 950 
374, 609, 374 
171, 248, 552 
158, 462, 179 
155, 974, 475 


$58, 305, 638 


1 under 2 


1, 774, 601, 508 


2 imder 3 


2, 047, 969. 883 


3 under 5 


5, 236, 003, 283 


Sunder 10 


3, 463, 852, 012 


10 under 25 


3, 544, 898, 379 


25 under 50 


2, 032, 239, 284 


sounder 100 


1. 418, 948, 285 


100 under 150 


572, 859, 982 


150 under 300 


655, 300, 217 


300 under 500 


339, 773, 657 


500 under 1,000 


327, 367, 523 


1,000 and over 


422, 456, 862 






Total 


19, 577, 212, 528 


21, 336, 212, 530 


24, 777, 465, 658 


25,656,153,454 1 21. 894. .576. 403 









Net income classes 

1926 
(Thousands of dollars) 

1 


1927 


1928 


1929 


1930 


Under 1 

1 iiniiftr 9, 


$67. 237, 548 
1, 747, 917, 122 


$72, 230, 684 

1, 645, 575, 700 

2, 062, 275, 084 
4, 700, 816, 426 
3, 895. 769, 157 

3, 748, 057, 607 
2, 051, 770, 684 
1, 535, 387, 374 

636, 018, 520 
787, 270, 265 
431, 121, 727 
378, 166, 589 
600, 640, 846 


$64, 535, 224 

1, 526, 831, 937 
2, 030, 900, 943 
4, 648, 097, 736 
4, 282, 520, 130 
4, 037, 853, 104 

2, 326, 502, 829 
1, 857, 877, 924 

850, 450, 966 

1, 157, 131, 081 

663, 900, 326 

670, 861, 671 

1, 108, 863, 041 


$73, 742, 132 
1, 499, 907, 745 
1, 958, 594, 897 
4, 572, 596, 263 
4, 481, 575, 786 
4, 025, 233, 375 
2, 174, 458, 126 
1, 646, 476, 000 

770. 536, 078 
1, 087, 409, 737 

628, 228, 889 

669. 877, 752 
1. 212, 098, 784 


$86, 891, 887 
1, 494, 526, 118 


2 under 3 


2, 042, 903, 198 

4, 872, 788, 835 

3, 838, 953, 366 

3, 660, 622, 482 

1, 954, 653, 219 

1,389,339,134 

570, 189, 915 

661, 411, 549 

340, 214, 162 

317, 881, 202 

494, 393, 917 


1, 864, 161, 556 


3 nndpr 5 


4, 151, 967, 088 


5 under 10 


3, 723, 763, 076 


10 under 25 


2, 922, 750. 247 


25 under 50. 


1, 383. 619, 457 


sounder 100 


919, 039, 755 


100 under 150 . . 


374, 170, 634 


150 under 300 


419, 015, 969 


300 under 500 


207, 131, 122 


500 under 1 ,000 


211,693,377 


1,000 and over 


359, 904, 665 






Total 


21, 958, 505, 649 


22, 545, 090, 553 


25, 226, 326, 912 


24, 800, 736, 664 


18, 118, 634, 941 







1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of 
individuals are summarized on pp. 316-321. Data for returns of net income under $5,000 estimated on 
basis of sample for 1918-1927, 1929, and following years. For 1928, partly tabulated and partly estimated 
on basis of sample. 



I 



38 STATISTICS OF INCOME 

Tax in individual returns for 1916 to 1930 by net income classes 



Net income classes 
(Thousands of dollars) 



IJunder 2 

2 under 3 

Sjunder 5 

5 under 10 

10 under 25 

25 under 50 

50underlOO 

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



Total. 



1916 



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



1917 



$16, 243, 504 
9, 097, 378 
18, 283, 457 
44, 066, 389 
80, 695, 149 
76, 593, 344 

85, 027, 556 
55, 766, 236 

86, 718, 157 
50, 227, 598 
59, 349, 187 

109, 424, 999 



173,386,694 691,492,954 



1918 



$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 



1, 127, 721, 835 



1919 



$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 



1, 269, 630, 104 



1920 



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



1, 075, 053, 686 



Net income classes 
(Thousands of dollars) 



Under 1 

1 under 2 

2 under 3 

3 under 5 

5 under 10 

10 under 25 

25 under 50 

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

Total- -. 



1921 



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



719, 387, 106 



1922 



$246, 636 
27, 081, 089 
20, 729, 737 
47, 533, 306 

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

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



1923 



$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 



861, 057, 308 661, 666, 133 



1924 



$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 



704, 265, 390 



1925 



$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 



734, 555, 183 



1926 



$55, 538 

1, 761, 233 

4, 216, 702 

7, 245, 433 

20, 272, 195 

72, 464, 803 

112, 796, 680 

140, 946, 589 

77, 900, 137 

103, 997, 156 

55, 255, 627 

53, 665, 366 

81, 893, 331 



732, 470, 790 



Net income classes 
(Thousands of dollars) 



1927 



Under 1.. ' 

1 under2.-- 1, 

2 under 3 - 3, 

3 under 5 6, 

5 under 10 _ 20, 

10 under 25 74, 

25 under 5.0 119, 

50under 100_. 156, 

lOOunderlSO. 87, 

150 under 300 123, 

300 under 500 73, 

500 under 1,000 I 64, 

l.OOOandover i 98, 



$39, 980 
233, 658 
970, 412 
508, 177 
664, 502 
225, 906 
475,301 
674, 952 
397, 904 
775, 837 
750, 177 
265, 391 
657, 237 



Total I 830,639,434 



1928 



$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 



1, 164, 254, 037 



1929 



$17, 308 

553,418 

1, 403, 901 

2, 412, 634 

9, 550, 599 

59, 893, 017 

113, 904, 197 

160, 813, 524 

99, 559, 757 

159, 221, 214 

97, 335, 662 

106, 218, 910 

191, 054, 006 



1, 001, 938, 147 



1930 



$37, 282 

1, 269, 089 

3, 309, 537 

5, 352, 350 

17, 447, 591 

49, 560, 577 

72, 708, 222 

87, 379, 410 

48, 748, 813 

62, 462, 605 

33, 052, 893 

34, 288, 780 

61, 097, 659 



476, 714, 808 



' Changes in the revenue acts affecting the comparability of statistical data from income tax returns of 
individuals are summarized on pp. 316-321. Data for returns of net income under $5,000 estimated oa 
basis of sample for 1918-1927, 1929, and following years. For 1928, partly tabulated and partly estimated 
on basis of sample. 



STATISTICS OF INCOME 



39 



Average amount of tax and average rale oj tax in individual returns for 1916 to 19S0 

by net income classes ^ 





1916 


1917 


1918 


Net income classes 
(Thousands of dollars) 


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 under 2 - 






$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 under 3 






.98 


3 under 5 - . - 


$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 




4.34 


10 under 25... 


8.20 


25 under 50 . 


13.32 


.10 under 100 


21.69 


100 under 150 


33.68 


150 under 300 


44.64 


300 under 500 


54.77 


500 under 1,000 _. 


58.65 


1,000 and over . . 


64. 65 






All returns. 


396. 60 


2.75 


199.11 


5.06 


254. 85 


7.08 









1919 


1920 


1921 


Net income classes 
(Thousands of dollars) 


Average tax 
per return 


Average 
rate of 

tax (per 
cent) 


Average tax 
per return 


.^.verage 
rate of 

tax (per 
cent) 


Average tax 
per return 


Average 
rate of 

tax (per 
cent) 


Under 1 









$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 under 2... 


$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. 56 

371, 065. 08 

1, 490, 457. 12 


0.91 

.74 

1.66 

3.19 

6.76 

11.80 

20.20 

32.61 

43.04 

52. 67 

57.08 

63.81 


.81 


2 under 3 


.39 


3 under 5 . 


1.05 


5 under 10 ... 


2.90 


10 under 25 


6.48 


25 under 50 


11.53 


50 under 100 .. 


19.87 


100 under 150 


32.00 


150 under 300 


42.14 


300 under 500 


51.94 


500 under 1,000 .. 


58. 70 


1,000 and over 


63. 59 






All returns . 


238. 08 


6.39 


148. 08 


4.53 


107. 98 


3. 67 









1922 


1923 


1924 


Net income classes 
(Thousands of dollars) 


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 . 


$0.61 

10.96 

9.73 

39.94 

179. 85 

816. 60 

3, 542. 96 

12, 007. 71 

32, 859. 16 

74, 686. 63 

140, 738. 60 

239, 499. 03 

739, 069. 24 


0.10 

.75 

.40 

1.06 

2.66 

5.48 

10.40 

17.89 

27.42 

37.03 

37.27 

35.81 

35.02 


$0. 86 

7.23 

6.72 

26.78 

139. 42 

606. 19 

2, 600. 94 

8, 743. 86 

23, 821. 89 

47, 735. 74 

96, 845. 72 

180, 839. 96 

483, 628. 04 


0.13 

.49 

.27 

.71 

2.04 

4.06 

7.67 

13.06 

19.85 

23.83 

25.42 

26.81 

23.53 


$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 


0.06 


1 under 2. ... . 


.29 


2 under 3 


.19 


3 under 5 _ 


.39 


5 under 10 .- 


.96 


10 under 25 . _ . ._. 


2.73 


25 under 50 . 


6.84 


50 under 100 


12.81 


100 under 150 


20.04 


150 under 300 


24. 69' 


300 under 500 


26. 73 


500 under 1,000 


26.87 


1,000 and over 


30.27 






All returns 


126. 86 


4. 04 85. 95 


2.67 


95.56 


2.74 











1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of 
individuals are summarized on pp. 316-321. Data for returns of net income under $5,000 estimated, based 
on sample for years 1918-1927, 1929, and following years. For 1928, partly tabulated and partly estimated 
on basis of sample. 



40 



STATISTICS OF INCOME 



Average amount of tax and average rate of tax in individual returns for 1916 to 1930 
by net income classes — Continued 



Net income classes 
(Thousands of dollars) 



1925 



Average 
tax per 
return 



Average 
rate of 

tax (per 
cent) 



1926 



Average 
tax per 
return 



Average 
rate of 

tax (per 
cent) 



1927 



Average 
tax per 
return 



Average 
rate of 

tax (per 
cent) 



Under 1 

1 under 2 

2 under 3 

3 under 5 

5 under 10 

10 under 25 

25 under 50 

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

All returns 



$0.70 

1.59 

4.52 

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 



0.12 

.10 

.19 

.16 

.55 

2.09 

5.94 

10.42 

13.87 

15.73 

16.40 

16.39 

15.83 



$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, 945. 77 

114, 669. 58 

354, 516. 68 



.10 
.21 

.16 

.52 

1.98 

5.77 

10.14 

13.66 

15.72 

16.24 

16.88 

16.56 



$0.32 

1.24 

4.63 

5.38 

36.40 

294.45 

1, 987. 18 

6, 940. 81 

16, 612. 41 

31, 958. 64 

64, 636. 44 

116, 377. 72 

340, 197. 36 



0.06 

.07 

.19 

.14 

.53 

1.98 

5.82 

10.20 

13.74 

15.72 

17.11 

16.99 

16.42 



176. 11 



3.35 



177.00 



3.33 



202.52 



Net income classes 
(Thousands of dollars) 



Under 1. 

1 under 2 

2 under 3- 

3 under 5 

6 under 10 

10 under 25 

26 under 50 

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

All returns 



1928 



1929 



1930 



Average 
tax per 
return 



$0.54 

1.69 

6.16 

6.27 

36.41 

305. 60 

2, 006. 94 

7, 146. 96 

16, 577. 59 

32, 144. 00 

64, 493. 08 

118, 437. 70 

362, 309. 61 



286.00 



Average 
rate of 

tax (per 
cent) 



Average 
tax per 
return 



0.09 

.10 

.21 

.16 

.63 

2.05 

5.87 

10.47 

13.74 

15.77 

17.06 

17.35 

16.70 



$0.14 

.61 

1.73 

2.06 

14.51 

220.63 

1, 788. 44 

6, 680. 24 

15,614.77 

29, 985. 16 

59,314.85 

108,830.85 

372, 424. 96 



4.62 



247.73 



Average 
rate of 

tax (per 
cent) 



Average 
tax per 
return 



0.02 
.04 
.07 

.05 
.21 
1.49 
6.24 
9.77 
12.92 
14.64 
15.49 
15.86 
15.76 



$0.25 

1.40 

4.31 

6.00 

31.67 

249. 36 

1,780.10 

6, 403. 77 

16, 669. 82 

30, 160. 60 

69, 878. 43 

107, 826. 35 

407. 317. 73 



4.04 



128.68 



Average 
rate of 

tax (per 
cent) 



0.04 

.08 

.18 

.13 

.47 

1.70 

6.25 

9.61 

13.03 

14.91 

15.96 

16.20 

16.98 



2.63 



STATISTICS OF INCOME 



41 





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STATISTICS OF INCOME 





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STATISTICS OF INCOME 



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STATISTICS OF INCOME 47 



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48 



STATISTICS OF INCOME 



Corporation returns for 1909 to 19S0 showing total number, number and "per cent 
with net income and no net income, gross income, net income, deficit, and tax ^ 





Number of returns 


Per cent of total 


Gross income 


Year 


Total 


Show- 
ing net 
income 


Show- 
ing no 
net in- 
come 


Show- 
ing no 
income 
data — 
Inac- 
tive 
corpo- 
rations 


Show- 
ing net 
income 


Show- 
ing no 
net in- 
come 


Show- 
ing no 
income 
data- 
Inac- 
tive 
corpo- 
rations 


Returns show- 
ing net income 


Returns show- 
ing no net in- 
come 


1909 


262, 490 
270, 202 
288, 352 
305, 336 
316, 909 

< 299, 445 

< 366, 443 
341,253 
351, 426 
317, 579 
320, 198 
345, 595 
356, 397 
382, 883 
398, 933 
417, 421 
430, 072 
455, 320 
475, 031 
495, 892 
509, 436 
518, 736 


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

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

233, 339 
236, 389 
252, 334 
258, 134 
259, 849 

268, 783 

269, 430 
221, 420 


3 209,992 
3 216,162 
3 233,223 
3 244,220 
128, 043 
125, 240 
175, 632 
134, 269 
119,347 
115,518 
110, 564 
142, 362 
185, 158 
170, 348 
165, 594 
181, 032 
177, 738 
197, 186 
165, 826 
174, 828 
186, 591 
241, 616 


l9,'356' 
52, 281 
53, 415 
55,700 


20 
20 
19 
20 
60 
58 
52 
61 
66 
64 
65 
59 
48 
56 
58 
57 
59 
57 
55 
54 
53 
43 


80 
80 
81 
80 
40 
42 
48 
39 
34 
36 
35 
41 
52 
44 
42 
43 
41 
43 
35 
35 
37 
46 








1910 








1911... 








1912 








1913 








1914 








1915- . 








1916 

1917 

1918 

1919 

1920 

1921 

1922 

1923 

1924 

1925. 

1926 

1927 

1928 

1929 

1930 


io' 

11 
10 
11 


$32, 531, 096, 969 
79, 540, 004, 891 
79, 706, 659, 148 
88, 261, 006, 052 
93, 824, 224, 704 
60, 051, 123, 329 
80,331,679,917 
97, 457, 479, 446 
97, 158, 996, 625 
113, 692, 083, 216 
118, 022, 117, 287 
115, 324, 339, 717 
5127,369,525,029 
129, 633, 791, 720 
91, 811, 495, 003 


$2,796,534,046 
5, 153, 234, 312 
6, 757, 622, 164 
11, 657, 742, 792 
24, 381, 337, 545 
31, 198, 150, 203 
20,588,834,597 
21, 106, 184, 230 
22, 070, 497, 262 
20, 568, 067, 504 
24, 107, 735, 570 
29, 074, Oil, 729 
525,411,989,446 
30, 987, 717, 461 
46, 500, 564, 065 



Year 



1909 
1910 
1911 
1912 
1913 
1914 
1915 
1916 
1917 
1918 
1919 
1920 
1921 
1922 
1923 
1924 
1925 
1926 
1927 
1928 
1929 
1930 
(r It- 



Net income 



$3, 590, 
3, 761, 

3, 503, 
4, 161, 

4, 714, 

3, 940, 
5, 310, 
8, 766, 

10, 730, 

8, 363, 

9, 412, 

7, 903, 

4, 336, 

6, 964, 

8, 322, 

7, 587, 

9, 584, 
9, 673, 
8, 982, 

10, 600, 

11, 654, 
6, 429, 



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



Deficit 



$657, 

630, 

690, 

996, 

2, 029, 

3, 878, 

2, 194, 

2, 014, 

2, 224, 

1, 963, 
2, 169, 
2, 472, 
2, 400, 

2, 914. 



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



Tax 



Income tax 



$20, 

33, 

28, 

35, 

43, 

39, 

56, 

171, 

503, 

653, 

743, 

636, 

366, 

775, 

937, 

881, 

1, 170, 

1, 229, 

1, 130, 

1, 184, 

1, 193, 

711, 



959, 784 
511, 525 
583, 260 
006, 300 
127, 740 
144, 532 
993, 657 
805, 150 
698, 029 
198, 483 
535, 888 
508, 292 
443, 621 
310, 154 
106, 798 
549, 546 
331, 206 
797, 243 
674, 128 
142, 142 
435, 832 
703, 900 



War profits and 
excess profits tax 



$1, 638, 747, 740 

2, 505, 565, 939 

1, 431, 805, 690 

988, 726, 351 

335,131,811 

6 8, 466, 114 



Total tai 



$20, 

33, 

28, 

36, 

43, 

39, 

56, 

171, 

2, 142, 

3, 158, 

2, 176, 

1, 625, 

701, 

783, 

937, 

881, 

1, 170, 

1,229, 

1, 130, 

1, 184, 

1, 193, 

711, 



959, 784 
511, 525 
583, 260 
006,300 
127, 740 
144, 532 
993, 657 
805, 150 
445, 769 
764, 422 
341, 578 
234, 643 
676, 432 
776, 268 
106, 798 
549, 646 
331,206 
797, 243 
674, 128 
142, 142 
435, 832 
703, 900 



1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of 
corporations are summarized on pp. 322-325; general explanations appear on pp. 1-4. The period 1909-1915 
includes, to a limited extent, additions made by audit and delinquent returns filed. Taxes shown for 1909- 
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 assess- 
ments, etc.; 1916 and subsequent years, tax is amount reported on income tax returns; taxes for 1913 
include income tax, $32,456,663; excise tax, $10,671,077, act of Aug. 6, 1909. 

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. 

< 1916 contains approximately 32,000 returns related to 1914. (See Annual Report Commissioner_of 
Internal Revenue, 1916, p. 26.) 

5 Revised figures. 

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



i 



STATISTICS OF INCOME 



49 



Corporation returns for 1918 to 1930 by net income and deficit classes, showing 
number of returns, net income, and deficit ^ 



Net income classes 
(Thousands of dollars) 



1918 



Number 

of 
returns 



Net income 



Number 

of 
returns 



Net income 



Number 

of 
returns 



Net income 



Returns showing net income 



Under 2. 

2 under 5 --. 

6 under 10 

10 under 25 _ 

25 under 50 

sounder 100 - 

100 under 250. 

250 under 500. 

SOO under 1,000.. 

1,000 under 5,000 

6,000 and over.. 

Total 

Returns showing no net income. . 

Grand total— net income 
less deficit 



68, 973 
49, 397 
29, 780 

37, 053 

7,224 
5,383 
2,054 
1,171 
846 
180 



202, 061 



115,518 



317, 579 



$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 



8,361,511,249 



9, 772, 361 



7, 671, 738, 888 



209, 634 
110, 564 



320, 198 



$9, 411, 418, 458 



995, 546, 241 



8, 415, 872, 217 



75, 905 
46, 868 
27, 615 

35, 994 

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



203, 233 



142, 362 



345, 595 



$65, 835, 62& 
151, 338, 556 
194, 776, 140 

786, 538, 508 

496, 550, 045 
851,989,198 
737, 217, 126 
788, 372, 009 

1, 626, 705, 255 

2, 203, 332, 348 



7, 902, 654, 813 



2, 029, 423, 744 



5, 873, 231, 069 





1921 


1922 


1923 


Net income classes 
(Thousands of dollars) 


Number 

of 
returns 


Net income 


Number 

of 
returns 


Net income 


Number 

of 
returns 


Net income 






R( 


jturns she 


wing net incort 


e 


Under 2 


75, 451 
40, 402 
20, 134 

} 25, 327 

4,595 

3,108 

1,136 

555 

461 

70 


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

547, 473, 491 

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


92, 259 
43, 502 
24, 787 

35, 811 

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


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

767, 133, 959 

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


99, 240 

48, 269 
27, 602 

39, 764 

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


$87, 992, 887 


2 under 5.. .^ 


153, 069, 832 


5 under 10 


199, 336, 286 


10 under 25 


891,426,019 


25 under 50 


50 under 100 


577, 435, 489 


100 under 250 


923, 065, 165 


250 under 500 


745, 679, 327 


600 under 1,000 


752, 853, 087 


1,000 under 5,000 . . 


1, 695, 716, 712 


6,000 and over 


2, 294, 954, 330 






Total. -- 


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 Income 
less deficit 


356, 397 


457, 828, 679 


382, 883 


4, 770, 034, 787 


398, 933 


6, 307, 974, 147 






Net income and deficit classes 
(Thousands of dollars) 


1924 


1925 


1926 


Number 

of 
returns 


Net income 
or deficit 


Number 

of 
returns 


Net income 
or deficit 


Number 

of 
returns 


Net income 
or deficit 






R( 


Jturns she 


)wing net incon 


le 


Under 2 


105, 135 
49, 050 
26, 090 

} 39,411 

7, 857 

5, 200 

1,793 

952 

739 

162 


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

858, 279, 429 

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


108, 447 

51, 334 

29, 067 

f 29, 533 

1 13,965 

9,249 

6,270 

2,200 

1,156 

917 

196 


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


118,092 

50, 918 

28,363 

26, 463 

15, 250 

8,748 

5,966 

2,137 

1,100 

883 

214 


$104, 121, 718 


2under 5 . . 


160. 215, 419 


6 under 10 


201, 434, 466 


10 under 25 


424, 743, 533 


25 under 50 . . 


505, 981, 193 


50 under 100 


612, 009, 482 


100 under 250 


917, 880, 867 


250 under 500 


749,611,283 


600 under 1,000 . 


759, 354, 667 


1,000 under 5,000 


1, 769, 642, 841 


6,000 and over 


3, 468, 407, 420 






Total .. 


236, 389 


7, 586, 652, 292 


252, 334 


9, 583, 683, 697 


258, 134 


9, 673, 402, 889 







• Changes in the revenue acts affecting the comparability of statistical data from income tax returns of 
corporations are summarized on pp. 322-325; general explanations appear on pp. 1-4. Returns showing 
no net income were not distributed prior to 1925. 



50 



STATISTICS OF INCOME 



Corporation returns for 1918 to 1930 by net income and deficit classes, showing 
number of returns, net income, and deficit — Continued 



Net income and deficit classes 
(Thousands of dollars) 


1924 


1925 


1926 


Number 

of 
returns 


Net income 
or deficit 


Number 

of 
returns 


Net income 
or deficit 


Number 

of 
returns 


Net income 
or deficit 




Returns showing no net income 


Under 25- 






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, 136, 073 
497, 909, 273 
520,867,843 
178,364,712 
124, 482, 493 


25 under 100— . 






100 under 500- 






500 under 1,000.- - 






1,000 under 2,000 






2,000 under 3,000- 






66, 305, 016 
41,221,059 
26, 887, 189 
90, 516, 644 


3,000 under 4,000 






4,000 under 5,000 






5,000 and over 














Total 


181, 032 


$2,223,925,993 


177, 738 


1, 962, 628, 095 


197, 186 


2,168,710,302 




Grand total— net income 
less deficit 


417, 421 


5, 362, 726, 299 


430, 072 


7, 621, 055, 602 


455, 320 |7, 504, 692, 587 






Net income and deficit classes 
(Thousands of dollars) 


1927 


1928 


1929 


Number 

of 
returns 


Net income 
or deficit 


Number 

of 
returns 


Net income 
or deficit 


Number 

of 
returns 


Net income 
or deficit 






Returns she 


)wing net income 


Under 1... -- 


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 


$27, 806, 395 

79, 589, 268 

64, 351, 482 

52, 633, 692 

44. 367, 754 

197, 100. 206 

137, 633, 906 

165,701,312 

140, 165, 752 

447, 199, 459 

580, 909, 267 

901, 979, 956 

714, 494, 467 

788, 890, 764 

1, 700, 282, 717 

2, 938, 777, 864 


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, 667, 760 

62, 624, 798 

90, 128, 066 

66, 724, 327 

52, 757, 599 

211,526,272 

168, 261, 530 

143, 246, 122 

156, 097, 654 

445, 894, 631 

609, 179, 215 

959, 922, 545 

794, 020, 678 

898, 405, 169 

2, 119, 925, 678 

3, 810, 359, 213 


69, 456 

41, 292 

37, 675 

19, 458 

11,795 

29, 627 

13, 399 

8,424 

6,641 

12, 397 

8,316 

5,974 

2,283 

1,344 

1,049 

300 


$29, 280, 602 


1 under 2 


61, 040, 738 


2 under 3 


94, 817, 771 


3 under 4 -., . 


66, 919, 938 


4 under 5 


52, 716, 622 


5 under 10 


209, 763, 890 


10 under 15 


164, 277, 385 


15 under 20 


145, 907, 739 


20 under 25 


149, 630, 071 


25 under 50 


441, 614, 858 


sounder 100 


582, 967, 689 


100 under 250 


923,943,997 


250 under 500-..- 


796, 186, 327 


500 under 1,000 


932, 109, 935 


1,000 under 5,000 


2,116,780,261 


5,000 and over- 


4, 885, 929, 179 






Total 


259, 849 


8, 981, 884, 231 


268, 783 


10, 617, 741, 157 


269, 430 


11,653,886,002 










Returns sho\^ 


ring no net inco 


me 


Under 1 


•49, 199 

23, 543 

15, 379 

11,321 

8,333 

23, 198 

10,118 

5,633 

3,776 

7,863 

4,019 

2,327 

654 

257 

188 

18 


$22, 260, 980 

35, 201, 966 

38, 056, 867 

39, 367, 959 

37, 228, 992 

166, 072, 281 

125, 106, 434 

98, 125, 977 

85, 380, 525 

273, 897, 401 

277, 499, 065 

351,234,547 

225, 694, 160 

176, 554, 346 

351, 194, 669 

168, 863, 207 


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 


$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, 168 

276, 902, 138 

311,303,871 

193, 694, 881 

200, 947, 313 

342, 217, 717 

142, 048, 611 


58, 154 

26, 376 

17, 520 

12, 402 

9,353 

25, 028 

11, 127 

6,130 

4,009 

8,448 

4,243 

2,444 

749 

341 

244 

23 


$22, 657, Oil 


1 under 2 


38, 777, 465 


2 under 3 


43, 590, 179 


3 under 4 


43, 238, 723 


4 under 5 


41,951,077 


5 under 10 


178, 511, 551 


10 under 15 


136,218,726 


15 under 20 


106, 492, 239 


20 under 25- 


89, 860, 590 


25 under 50 


295, 037, 165 


50 under 100 -- 


296,021,990 


100 under 250 -.- 


371,077,104 


250 under 500 


258, 989, 634 


500 under 1,000 


236, 427, 681 


1,000 under 5,000 


468, 723, 308 


6,000 and over 


287,653,802 






Total-- - 


165, 826 
49, 356 


2, 471, 739, 376 


174, 828 
62, 281 


2, 391, 124, 248 


186, 591 
63,415 


2, 914, 128, 236 


Returns showing no income 
data— inactive corporations 










Grand total— net income 
less deficit 


475, 031 


6, 510, 144, 885 


495, 892 


8, 226, 616, 909 


509, 436 


% 739, 767, 767 







STATISTICS OF INCOME 



51 



Corporation returns for 1918 to 1980 by net income and deficit classes, showing 
number of returns, net income, and deficit — Continued 



. 


1930 


■^ Net income and deficit classes 
K (Thousands of dollars) 


Number 

of 
returns 


Net income 
or deficit 




Returns showing net 
income 


Under 1 


71, 322 

37, 881 

32, 798 

14, 732 

8,367 

19, 760 

8,955 

5,392 

3,992 

7,372 

4,905 

3,260 

1,259 

689 

576 

160 


$29, 630, 512 




55,738,241 


2under3 - - 


82, 605, 299 




60, 568, 680 




37, 487, 774 


5 under 10 - -- - -- -- 


139, 686, 963 


10 under 15 


109, 550, 914 


15 under 20 -- - 


93, 270, 697 


20 under 25 


89, 664, 085 


25 under 50 -- 


262, 844, 152 


50 under 100 .--..---- - 


341, 577, 550 


100 under 250 


499, 648, 006 


250 under 500 - - 


438, 512, 275 


500 under 1,000 - - . 


481,838,374 


1,000 under 5,000 


1, 177, 947, 991 


6,000 and over - --- 


2, 538, 241, 197 






Total - 


221, 420 


6,428,812,710 


Under 1 . . .- 




Returns showing no 
net income 


67, 541 

32, 805 

22, 404 

16, 593 

12, 325 

34, 208 

15, 658 

8,882 

5,777 

12, 341 

6,680 

4,002 

1,244 

630 

483 

43 


$26, 344, 180 




48, 146, 068 


2 under 3 


55, 563, 730 




57, 657, 368 


4 under 5 ... . . 


55, 378, 624 




243, 935, 400 


10 under 15 


191, 881, 053 




153, 646, 940 


20under25 


129, 329, 364 




431, 924, 078 


50 under 100 . 


463, 450, 002 




612, 509, 628 


250 under 500 


430, 634, 319 




437, 108, 089 


1,000 under 5,000 . .- --- 


949, 651, 994 




590, 434, 017 






241, 616 
55, 700 


4, 877, 594, 854 






Grand total — net income less deficit 




518, 736 


1,551,217,856 







ESTATE TAX RETURNS 

The following tables are compiled from estate tax returns filed 
during the 12 months ending December 31, 1931. They do not, 
however, represent the estates of persons who died within this period. 
The returns are not required to be filed until one year after the date 
of death, and under certain conditions further extensions of time are 
granted for filing. A return must be filed in the case of every resident 
decedent the value of whose gross estate (value at time of his death 
of all property, real or personal, tangible or intangible, wherever 
situated) exceeds $100,000. For deaths prior to February 26, 1926, 
a return was required if the gross estate exceeded $50,000 in value 
at date of death. 



52 STATISTICS OF INCOME 

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. The relationship of the bene- 
ficiary to the decedent has no bearing upon the tax liability or the 
extent thereof. The estate tax is not an inheritance tax, although 
popularly referred to as such, the distinction being that the estate 
tax is imposed on an estate in its entirety rather than on the dis- 
tributive 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 $100,000 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 
(effective February 26, 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 paid 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 by the size of the net estate 
corresponding to the successive tax 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 investi- 
gation and audit. The tax shown does not correspond with the actual 
receipt 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, by 
size of net estate, the total 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 shows for the returns of estates of resident decedents, by 
States and Territories, the total number of returns and aggregate 
gross estate, net estate, deductions, total tax, and tax credit. 

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

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

Table 5 includes a historical summary of estate tax returns filed 
for resident and nonresident decedents September 9, 1916, to Decem- 
ber 31, 1931, showing the number of returns, gross and net estate, 
and tax. 



54 



STATISTICS OF INCOME 



Table 1. — Estates of resident decedents — Form of property and nature of deduc 
[Returns filed from Jan. 1 to Dec. 31, 1931] 









No net taxable estate 




Total 


Gross estate under 
$50,000 


Gross estate over 
$50,000 


Number of returns 


8,333 


85 


1,884 




Distribution 


Amount 


Per 

cent 


Amount 


Per 
cent 


Amount 


Per 

cent 


Form of property: ' 

Real estate 


$542, 841, 849 


13.43 


$444, 878 


21.72 


$87, 330, 333 


27.02 




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


77, 529, 862 
50, 690, 623 

228, 328, 689 
256, 331, 523 


1.92 

1.25 

5.65 
6.34 


2,001 
7,124 

45, 981 
126, 790 


.10 
.35 

2.24 
6.19 


714,813 
3,902,069 

3, 479, 477 
17, 721, 768 


.22 

1.21 

1.08 
5.48 


Partially tax-exempt.. 

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


All other iDonds 




Total bonds 


612, 880, 697 
1, 909, 492, 694 


15.16 

47.24 


181, 896 
418, 914 


8.88 
20.46 


25, 818, 127 
83, 894, 513 


7.99 
25.95 


Capital stock in corporation 


Total bonds and stocks.. 


2, 522, 373, 391 


62.40 


600,810 


29.34 


109, 712, 640 


33.94 


Mortgages, notes, cash, etc 


388, 700, 493 
133, 756, 553 
194, 734, 392 

116, 817, 560 

19, 207, 558 

123, 948, 820 


9.62 
3.31 
4.82 

2.89 

.47 

3.06 


348, 643 
225, 283 
226, 465 

142, 460 

42,445 

16, 976 


17.02 
11.00 
11.06 

6.96 

2.07 

.83 


39, 862, 563 
25, 847, 238 
16, 695, 502 

6, 443, 956 

1, 482, 857 

35, 889, 339 


12.33 
8.00 

5.16^ 

i.ggj 
.46; 

11.10 


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 


4, 042, 380, 616 


100. 00 


2, 047, 960 


100. 00 


323, 264, 428 


100.00 




Nature of deduction: 

Insurance exemption 


52, 335, 290 

165, 921, 106 
420, 301, 821 

110, 448, 980 

219, 940, 073 
830, 150, 000 




186, 568 

225, 652 
714, 203 

16, 958 

27, 184 
8, 450, 000 




12, 082, 264 

16, 208, 547 
114,058,176 

33, 369, 416 

36, 559, 202 
187, 450, 000 




Funeral and administrative ex- 
penses 


Debts, unpaid mortgages, etc 

Property from an estate taxed with- 
in 5 years; value at the date of pre- 
vious decedent's death 


Charitable, public, and similar 
bequests 


Specific exemption 




Total deductions 


1, 799, 097, 270 




9, 620, 565 




399, 727, 605 






Net taxable estate 


2, 327, 319, 128 




-7, 572, 605 




-76, 463, 177 






Total tax 


182, 202, 134 
137, 662, 622 










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








1 
1 












Net tax after deducting tax credit.. 


44, 539, 512 
















1 



or footnotes see p. 58. 



STATISTICS OF INCOME 



55 



tions, showing amounts, number of estates, and percentages, by size of net estate 
[Returns filed from January 1 to Dec. 31, 1931] 











Size of net estate 










Under $50,000 


$50,000 under 
$100,000 


1 1 

$100,000 under 1 $200,000 under 1 -WOO.OOO under 

$200,000 $400,000 i $600,000 

1 1 


2,154 


1,112 


1,103 , 9(>S 353 


ATr;Ount 


Per 

cent 


Amount 


Per 

cent 


Amount 


Per 
cent 


ppr 1 

Amount ^ ^^ 1 Amount 


Per 
cent 


$75, 398, 031 


21.85 


$47, 773, 134 


19.41 


$60. 519, 702 


17.69 


$69. 916, 198 14. 96^ 


$30, 33S. 571 


10.84 


1, 161, 136 
6, 881, 149 

6, 342, 834 
28, 706, 006 


.34 
1.99 

1.84 
8.32 


1, 224, 662 
4, 471, 660 

4, 697, 096 
21, 399, 382 


.50 
1.82 

1.91 
8.69 


2, 439, 171 
6, 984, 453 

8, 489, 174 
29. 023, 036 


.71 
2.04 

2.48 
8.49 


3, 692, 192 . 79 
6, 187, 543 1. 32 

19, 494, 031 4. 17 
42, 931, 410 9. 18 


5, 997. 170 
4, 440, 935 

13, 683, 421 
25. 175, 601 


2.14 
1.59 

4.89 
8.99 


4.3, 091, 125 
110, 394, 732 


12.49 
32.00 


31, 792, 800 
87, 910, 474 


12.92 
35.71 


46. 935, 834 
132, 020, 049 


13.72 
38.60 


72, 305. 176 15. 46 
204. 266, 303 43. 70 


49. 297. 127 
131, 788, 075 


17.61 
47.09 


153, 485, 857 


44.49 


119, 703, 274 


48.63 


178. 955. 883 


52.32 


276, 571, 479 59. 16 


181, 085, 202 


64.70 


56, 982, 913 
19,114,227 
16, 385, 784 

10, 563, 727 

2, 274, 817 

10, 791, 779 


16.52 
5.54 
4.75 

3.06 

.66 

3.13 


37, 215, 859 
13, 512, 869 
13, 100, 719 

8. 396, 600 

947, 222 

5, 500, 782 


15.12 
5.49 
5.32 

3.41 

.38 

2.24 


49. 355, 500 
14. 541, 331 
17. 354, 512 

11, 109, 193 

2, 165. 036 

8, 065, 339 


14.43 

4.25 
5.07 

3.25 

.63 

2.36 


47. 307, 302 
20. 962, 824 
23, 564, 950 

11, 874, 085 

2, 748, 182 

14, 519, 121 


10.12 
4.48 
5.04 

2.54 

..59 

.3.11 


26, 783, 973 
11. 352, 240 
12, 332, 294 

9, 313, 534 

1, 672, 858 

6, 985, 732 


9.57 
4.06 
4.40 

3.33 

.60 

2.50 


344, 997, 135 


100.00 


246. 150, 459 


100. 00 


342, 066, 496 


100.00 


467, 464, 141 


100.00 


279, 864, 404 


100.00 


9, 600, 743 

14, 704, 799 
36, 628, 801 

9, 029, 031 

13, 862, 884 
214, 150, 000 




5, 828, 068 

10, 774, 265 
25, 897. 621 

4, 746, 811 

7,284,964 
110, 900, 000 




6, 764, 341 

13, 997. 282 
29, 739, 136 

7. 158, 510 

18, 071. 574 
109, 700. 000 




6. 763, 437 

19. 595, 086 
50. 832, 794 

13, 731. 306 

28. 744, 637 
90, 650, 000 




3, 100, 561 

11,292,536 
19, 220, 673 

6, 097, 556 

32.115,901 
35, 250, 000 




297, 976, 258 




165, 431, 729 




185. 430, 843 




210, 317. 260 




107, 077, 227 




47, 020, 877 




80, 718, 730 




156, 635, 653 




257, 146. 881 




172. 787, 177 




470, 139 
335. 096 




1, 062, 276 
768, 934 




3, 049, 962 
2, 266, 861 




7, 108, 078 
5 345 372 




5. 996, 816 
4, 535, 600 












135, 043 




293, 342 




783. 101 


1 


1, 762, 706 




1. 461. 216 





66 STATISTICS OF INCOME 

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





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 


198 


110 


178 




Distribution 


Amount 


Per 
cent 


Amount 


Per 
cent 


Amount 


Per 

cent 


Form of property: i 

Real estate , - 


m, 644, 366 


12.12 


$18, 268, 250 


11.89 


$31, 439, 589 


10.96 




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


2, 564, 160 
3, 379, 070 

8, 323, 967 
15, 752, 146 


1.31 
1.73 

4.27 
8.08 


5, 877, 194 
1, 017, 882 

7, 893, 757 
9, 822, 092 


3.83 
.66 

5.14 
6.39 


5, 582, 816 
5,085,752 

24, 297, 389 
18, 198. 740 


1.94 
1.77 

8.46 
6.34 


Partially tax-e.xempt 

State and municipal bonds, 
wholly tax-exempt 


All other bonds 




Total bonds - 


30, 019, 343 
99, 414, 020 


15.39 
50.96 


24, CIO, 925 
78, 840, 291 


16.02 
51.31 


53, 164, 697 
139,711,832 


18.51 
48.66 


Capital stock in corporation 


Total bonds and stocks.. 


129. 433, 363 


66.35 


103, 451, 216 


67.33 


192, 876, 529 


67.17 


Mortgages, notes, cash, etc 


16, 300. 096 
4, 815, 226 
7, 180, 108 

6, 860, 761 

1, 367, 303 

6, 474, 284 


8.36 
2.47 
3.68 

3.00 

.70 

3.32 


15, 809, 659 

4, 228, 905 

5, 733, 947 

3, 334, 969 
1, 079, 444 
1, 741, 366 


10.29 
2.75 
3.73 

2.17 

.70 

1.14 


21, 999, 306 
5, 980, 568 
11, 176, 646 

7, 791, 063 

2,375,870 

13, 614, 919 


7.66 
2.08 
3.89 

2.71 

.83 

4 71 


Insurance (gross) 


Miscellaneous property 


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


General power of appointment ex- 
ercised by will or by deed in con- 
templation of death . 


Property from an estate taxed with- 
in 5 years; value at date of death 
of present decedent 




Total gross estate 


195, 075, 507 


100.00 


153, 647, 756 


100.00 


287, 154, 490 


100.00 




Nature of deduction: 


1, 716, 443 

8, 023, 620 
15, 798, 990 

5, 134, 120 

8, 077, 972 
19, 700, 000 




1, 819, 445 

6, 578, 029 
12. 683, 418 

1, 483, 987 

21, 548, 360 
11, 000, 000 




1, 812, 563 

11, 231, 702 
18, 593, 664 

11, 302, 026 

7, 682, 049 
17, 800, 000 




Funeral and administrative ex- 
penses. 


Debts, unpaid mortgages, etc 

Property from an estate taxed with- 
in 5 years; value at the date of 
previous decedent's death 


Charitable, public, and similar be- 
quests 


Specific exemption . 




Total deductions 


58, 451, 145 




55,113,239 




68, 422, 004 






Net taxable estate 


136, 624, 362 




98, 534, 517 




218. 732, 486 






Total tax 


5,523,874 
4, 167, 404 




4, 531, 376 
3, 423, 581 




11, 891, 582 
8,844,004 




Tax credit for estate, inheritance, leg- 
acy, or succession taxes actually paid 
to any of the several States, Territo- 
ries, or District of Columbia' 




Net tax after deducting tax credit. 


1, 356, 470 




1, 107, 795 




3, 047, 578 





For footnotes see p. 58. 



STATISTICS OF INCOME 57 

tions, showing amounts, number of estates, and percentages, by size of net estate — Con. 











Size of net estate 










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


$2,000,000 under 
$2,600,000 


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


$3,000,000 imder 
$3,600,000 


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


86 


43 


26 


19 


14 


Amount 


Per 
cent 


Amount 


Per 

cent 


Amount 


Per 
cent 


Amount 


Per 

cent 


Amount 


Per 
cent 


$19, 958, 154 


10.75 


$8, 057, 082 


7.05 


$5,476,684 


5.26 


$7, 800, 165 


10.53 


.$3, 847, 167 


6.21 


5,835,081 
2,131,872 

12, 258, 275 
10. 844, 949 


3.14 
1.15 

6.60 
5.84 


3,751,941 
618, 612 

9, 122, 129 
6,373,992 


3.28 
.54 

7.98 
4.71 


3.868,333 
1,101,342 

7,898,094 
6, 667, 372 


3.72 
1.06 

7.59 
5.44 


1, 902, 782 
337, 301 

3, 503, 895 
4,654,446 


2.57 
.46 

4.73 
6.28 


414, 604 
373, 668 

3,568,869 
2, 235, 000 


.67 
.60 

5.77 
3.61 


31, 070, 177 
95, 939, 701 


16. 73 
51.67 


18, 866, 674 
63, 403, 750 


16.61 
65.49 


18, 535, 141 
56, 070, 560 


17.81 
53.88 


10,398,424 
46, 552, 041 


14.04 
61.51 


6, 692, 041 
44, 330, 404 


10.65 
71.59 


127, 009, 878 


68.40 


82, 270, 424 


72.00 


74, 605, 701 


71.69 


55, 950, 465 


75.55 


50, 922, 445 


82.24 


18, 968, 281 
3,325,666 
8, 690, 136 

4,437,396 

308,581 

3,067,294 


10.22 
1.79 
4.63 

2.39 

.17 

1.65 


8, 998, 333 
1, 241, 987 
7, 850, 653 

6,764,490 

60,000 

16,400 


7.88 
1.09 
6.87 

5.05 

.05 

.01 


6, 888, 916 
1, 754, 757 
7,116,907 

1, 794, 126 


6.62 
1.69 
6.84 

1.72 


6, 775, 782 
1, 705, 971 
1,072,388 

181, 193 

87, 786 

484,388 


9.15 
2.30 
1.46 

.24 

.12 

.66 


2, 717, 102 

538. 942 
2,472,371 

614. 943 
807, 042 


4.39 

.87 
3.99 

.99 

1.31 


6, 429, 022 


6.18 








185, 665, 386 


100.00 


114, 259, 369 


100.00 


104,065,113 


100.00 


74, 068, 137 


100.00 


61, 920, 012 


100.00 


767, 263 

7, 299, 816 
9,531,088 

2,962,673 

8,445,537 
8, 600, 000 




332, 884 

4,007,616 
8,024,871 

16,400 

3, 067, 924 
4,300,000 




439,393 

4, 393, 763 
10, 260, 018 

6,546,055 

9,935,798 
2, 600, 000 




303, 167 

3, 050, 057 
6,586,356 

419,869 

1, 419, 180 
1, 900, 000 




161, 223 

2, 434, 292 
4,173,837 






1, 516, 619 
1,400,000 




37, 606, 377 




19, 749, 695 




33, 165, 027 




12, 678, 619 




9, 685, 971 




148, 059, 009 




94, 509, 674 




70, 900, 086 




61, 379, 518 




52, 234, 041 




9,326,308 
6, 655, 213 




6, 590, 934 
4, 701, 694 




6,420,010 

4, 208, 667 




6,056,369 
3,963,844 




4, 599, 430 
2, 919, 715 




2,671,095 




1,889,240 




1, 211, 343 




1,092,626 




1, 679, 715 

























58 STATISTICS OF INCOME 

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





Size of net estate 




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


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




18 


13 




Distribution 


Amount 


Per cent 


-Amount 


Per cent 


Form of property: i 

Real estate . 


$5, 513, 651 


5.67 


$14,050,809 


14.41 




Investments in bonds and stocks- 
Federal Government bonds— 

Wholly tax-exempt- 


1,356,214 

751, 743 

5, 387, 829 

5, 942, 401 


1.37 

.76 

5.44 

6.01 


3, 157, 330 

207,885 

15, 138, 244 

3,033,110 


3.24 

.21 

15.52 

3.11 


Partially tax-exempt.- 


State and municipal bonds, wholly tax-exempt 




Total bonds - 


13, 438, 187 
61, 564, 678 


13.5,8 
62.21 


21, 536, 569 
28,628,405 


22.08 
29.35 






Total bonds and stocks - 


75,002,865 


75.79 


50,164,974 


61.43 






6, 017, 548 

511, 150 

10, 249, 086 

1, 196, 584 


6.08 

.52 

10.35 

1.21 


7, 591, 760 
1, 219, 474 
6,392,497 

14, 696, 582 

1, 788, 116 

1, 640, 761 


7.78 
1.25 
6.55 

15.07 

1.83 

1.68 






Transfers made in contemplation of or intended to 


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 - . 


472, 538 


.48 




Total gross estate 


98, 963, 422 


100.00 


97,544,973 


100.00 




Nature of deduction: 


161, 429 

4, 290, 260 

5, 815, 350 

428, 805 
6, 801, 670 
1, 800, 000 




100, 714 

3, 670, 204 

20, 107, 303 

1,414,212 

470, 413 

1, 300, 000 




Funeral and administrative expenses 






Debts, unpaid mortgages, etc 






Property from an estate taxed within 5 years; value 
at the date of previous decedent's death 






Charitable, public, and similar bequests 


















Total deductions - 


19, 297, 514 




27,062,846 










Net taxable estate 


79, 665, 908 




70, 482, 127 










Total tax- 


7, 616, 229 
5, 859, 829 




7, 367, 820 
5, 810, 652 




Tax credit for estate, inheritance, legacy, or succession 
taxes actually paid to any of the several States, Ter- 
ritories, or District of Columbia ^ _ 












Net tax after deducting tax credit 


1,756,400 

- 




1, 557, 168 











1 Jointly owned property totaling $67,665,396 distributed by form of property. 

2 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 

tions, showing amounts, number of estates, and percentages, by size of net estate — Con. 



Size of net estate 


$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 


8 


4 


2 


1 


17 


Amount 


Percent 


Amount 


Percent 


Amount 


Percent 


Amount 


Percent 


Amount 


Percent 


$4,190,822 


6.83 


$4,022,216 


10.78 


$126, 240 


0.45 


$30, 630 


0.20 


$24,696,277 


4.73 


1,325,342 

123, 931 

5,844,383 

1, 131, 979 


2.16 

.20 

9.53 

1.84 


1,054,522 
68, 895 
510, 512 
69,184 


2.83 
.18 

1.37 
.19 






97,461 

6,272 

83,210 

101,655 


.62 
.04 
.63 
.64 


26,510,937 
2, 611, 565 

68, 266, 122 
8,081,704 


4.89 






.50 






13.09 


338, 760 


1.21 


1.65 , 


8,425,635 
42,721,217 


13.73 
69.64 


1, 703, 113 
20,473,286 


4.57 
54.87 


338, 760 
21,217,369 


1.21 
75.55 


288, 598 
9,696,878 


1.83 
61.36 


104,470,328 
351, 235, 202 


20.03^ 
67.33 


51,146,852 


83.37 


22, 176, 399 


59.44 


21, 656, 129 


76.76 


9,985,476 


63.19 


455, 705, 530 


87.36 


2,345,716 

618, 937 

2,826,491 

184,473 


3.83 
1.01 
4.61 

.30 


2,112,541 
1,246,805 
2,228,922 

5, 056, 090 


5.66 
3.34 
5.97 

13.55 


48,641 

231, 932 

6, 119, 657 


.17 

.83 
21.79 


324, 382 

79, 191 

245,284 


2.05 
.50 
1.55 


13,945,677 

701,030 

15,819,073 

8,061,335 


2.67 

.14 

3.03 

1.56 












32,500 


.05 


467,884 


1.26 






5, 136, 178 


32.51 


2,702,218 


.52 








61,345,791 


100.00 


37, 310, 857 


100.00 


28, 082, 599 


100. 00 


15, 801, 041 


100.00 


521, 631, 140 


100.00 '^"' 


93,259 
2,199,470 
6, 395, 128 

32,500 
169,000 
800,000 




80,000 
1,281,979 
3,080,525 

467,884 

2, 728, 122 

400,000 




40,000 
2,166,398 
8,687,429 








181,535 
17,544,869 
13,664,244 

2, 677, 207 
11,325,979 
1,700,000 






950,874 
918, 196 

4,413,664 








85,104 
200,000 








100,000 






9,689,357 




8, 038, 510 




11,078,931 




6,382,724 




47,093,824 




51,656,434 




29,272,347 




17,003,668 




9,418,317 




474,537,316 




6,813,028 
4,256,015 




3,470,300 
2,776,240 





2,147,660 
1, 718, 128 




1, 242, 980 
780,000 




83,916,963 
64,325,773 




1,557,013 




694,060 




429, 532 




462, 980 





19, 691, 190 





> 



aji 



133873—32- 



60 



STATISTICS OF INCOME 



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STATISTICS OF INCOME 



63 



Table 4. — Estates of nonresident decedents 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 Jan. 1 to Dec. 31, 1931] 



Size of net estate 
(Thousands of dollars) 


Num- 
ber of 
returns 


Gross 
estate 


Deduc- 
tions 


Net taxable 
estate 


Total tax 


Tax 
credit ' 


Net tax 
after 
deduct- 
ing tax 
credit 


No net taxable estate: 


9 
5 

1,442 

50 

28 

12 

4 

3 

1 


$62, 561 
383,719 

9,323,565 
3,865,468 
3, 912, 059 
4, 654, 829 
2,742,986 
2, 044, 035 
1,003,529 


$79,498 
432, 573 

731,285 
251,006 
187, 169 
1,339,656 
641,610 
27,248 
167,829 




















Net taxable estate: 

Under 50 


$8,592,280 
3,614,462 
3, 724, 890 
3,315,173 
2, 101, 376 
2, 016, 787 
835, 700 


$86, 218 
45, 566 
69, 721 
90, 601 
75,069 
80, 508 
36,999 


$4,942 
2,708 

12,840 
4,797 

11,250 
1,878 

29,599 


$81, 276 


60 under 100 


42,858 


100 under 200 


56, 881 


200 under 400 


85,804 


400 under 600 


63, 819 


600 under 800 


78, 630 


800 under 1,000 


7,400 


1,000 under 1,500 




1,500 under 2,000 
















2,000 under 2,500 


1 
1 


2, 584, 955 
2,616,887 


389,840 


2, 195, 115 
2, 616, 887 


153, 012 
196,358 


15, 579 
90,450 


137, 433 


2,500 under 3,000 


105, 908 


3,000 under 3,500 






3,500 under 4,000 
















4,000 imdpr .s.nnn ... 
















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 and over 
































Total 


1,556 


33, 194, 593 


4, 247, 714 


29,012,670 1 834.052 


174,043 


660,009 











1 Credit for estate, inheritance, legacy, or succe'^siou taxes actually paid 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. 26, 1926) 
and to 80 per cent of the total tax after the effective date of the revenue act of 1926. 



64 



STATISTICS OF INCOME 



Table 5. — Historical summary of estate tax returns filed for resident and non- 
resident decedents, September 9, 1916, to December 31, 1931, showing number 
of returns, gross and net estate, and tax ' 





Returns filed 


Gross estate 




Total 


Resident 
decedents 


Nonresi- 
dent de- 
cedents 


Total 


Resident de- 
cedents 


Nonresident 
decedents 


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

Jan. 15-Dec. 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 

Jan. 1-Dec. 31, 1930 

Jan. 1-Dec. 31, 1931 


45, 126 
13,876 
15, 119 
14,513 
16,019 
14, 567 
10, 700 
10, 236 
10,343 
10,382 
9,889 


42,230 
12,563 
13, 963 
13,011 
14,013 
13, 142 
9,353 
8,079 
8,582 
8,798 
8,333 


2,896 
1,313 
1,156 
1.502 
2,006 
1,425 
1,347 
2,157 
1,761 
1,584 
1,556 


$8, 893, 238, 780 
3, 014, 072, 723 
2,804,327,313 
2,566,521,698 
3,001,088,953 
3,407,923,034 
3, 173, 235, 017 
3, 554, 270, 423 
3, 893, 246, 060 
4,165,623,023 
4, 075. 575, 209 


$8, 785, 641, 889 
2, 955, 959, 464 
2, 774, 740, 672 
2, 540, 922, 176 
2, 958. 363, 744 
3,386,266,616 
3, 146, 289, 565 
3,503,238,684 
3, 843. 514, 150 
4,108,517,490 
4,042,380,616 


$107, 596, 891 
68, 113, 259 
29,586,641 
25,599,523 
42, 725, 209 
21,656,418 
26, 945, 452 
61,031,739 
49,731,910 
57, 105, 533 
33, 194, 593 



Sept. 9, 1916-Jan. 15, 

1922 
Jan. IS^Dec.li," 1922.7." 

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 

Jan. 1-Dec. 31, 1930 

Jan. 1-Dec. 31, 1931 



Net taxable estate 



Total 



$5, 609, 
1,704, 
1, 532, 
1, 395, 
1,658, 
1, 972, 
1,761, 
1, 992, 
2,313, 
2, 427, 
2, 356, 



522, 243 
974, 496 
061,390 
815, 832 
869, 282 
536, 751 
617, 030 
503, 398 
976, 089 
453, 680 
331, 798 



Resident de- 
cedents 



$5,407, 
1, 652, 
1,504, 
1, 372, 
1,621, 
1,951, 
1, 735, 
1, 943, 
2, 268, 
2,376, 
2, 327, 



673, 531 
832, 089 
621,046 
420, 879 
008, 326 
969, 366 
840, 229 
428, 661 
323, 442 
972, 608 
319, 128 



Nonresident 
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, 662, 647 
50,481,072 
29, 012, 670 



Tax 



Total 



S356, 516, 251 
120, 562, 181 
89,109,477 
71, 939, 423 
87, 322, 284 
101, 805, 202 
41,686,113 
41, 959, 259 
44, 387, 998 
41,617,333 
45, 199, 521 



Resident de- 
cedents 



$351, 138, 
117, 623, 
88, 383, 
71,451, 
86, 223, 
101, 324, 
40, 931, 
40,661, 
43, 303, 
39, 003, 
44, 539, 



Nonresi- 
dent de- 
cedents 



$5,377,928 

2,938,360 

725, 536 

488, 265 

1, 099, 189 

481,050 

754, 889 

1,398,024 

1,084,516 

2, 614, 272 • 

660,009 



1 Changes in the revenue acts affecting the comparability of statistical data from estate tax returns are 
summarized on p. 326. 

Tables exhibiting in more detail information from individual and 
corporation income tax returns, by States and Territories, by size of 
net income, and by industrial divisions, are continued in the follow- 
ing pages. 

KespectfuUy, 

David Burnet, 
Commissioner oj Internal Revenue. 
Ogden L. Mills, 

Secretary oj the Treasury. 



BASIC TABLES 



INDIVIDUAL RETURNS 



65 



Table 1. — Individual returns for 19S0 by States and Territories, showing population 
and per cent of population filing returns, number of returns, net income and tax, 
with percentages; also average net income and average tax per return, and personal 
exemption and credit for dependents 

[For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4] 



States and Territories 



Alabama 

Alaska • 

Arizona, 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia. 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa... 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan ^ 

Minnesota 

Mississippi.. 

Missouri 

Montana , 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina , 

North Dakota 

Ohio , 

Oklahoma , 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota... 

Tennessee 

Texas.. 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



Population 
as of Apr. 1, 

1930 (Fif- 
teenth 

Census) 



Total 123,202,660 



2, 646, 248 

59, 278 

435, 573 

1, 854, 482 

5, 677, 251 

1, 035, 791 
1, 606, 903 

238, 380 

486, 869 

1, 468, 211 

2, 908, 506 

368, 336 

445, 032 

7, 630, 654 

3, 238, 503 
2, 470, 939 
1, 880, 999 
2, 614, 589 
2, 101, 593 

797, 423 
1, 631, 526 

4, 249, 614 
4, 842, 325 

2, 563, 953 
2, 009, 821 
3, 629, 367 

537, 606 

1, 377, 963 

91, 058 

465, 293 

4, 041, 334 

423, 317 

12, 588, 066 

3, 170, 276 

680, 845 

6, 646, 697 

2, 396, 040 
953, 786 

9, 631, 350 
687, 497 

1, 738, 765 
692, 849 

2, 616, 556 
5, 824, 715 

507, 847 
359, 611 
2, 421, 851 
1, 563, 396 
1, 729, 205 
2, 939, 006 
225, 565 



Per cent 
of popu- 
lation 
filing re- 
turns 



0.85 



2.43 

.67 
5.16 
2.80 
4.66 
3.92 
10.48 
1.92 
1.00 
2.14 
1.76 
4.29 
2.03 
1.62 
1.74 
1.19 
1.57 
2.24 
4.19 
4.76 
3.04 
2.24 

.60 
2.36 
2.16 
1.98 
4.40 
2.99 
4.65 
1.49 
5.65 

.80 
1.21 
3.00 
1.36 
2.73 
3.35 
3.47 

.70 
1.36 
1.25 
1.80 
2.32 
2.40 
1.57 
4.04 
1.57 
3.24 
3.02 



Returns 



Number Per cent 



22, 605 



3.01 



10, 590 
12, 490 
293,048 
28,986 
74, 821 

9,342 
51,044 
28, 133 
28,996 

7,869 

7,852 
327, 631 
65, 679 
39, 917 
32, 660 
31, 021 
32, 979 
17, 829 
68, 426 
202, 253 
147, 364 
67, 539 
12, 147 
85, 507 
11,635 
27, 271 

4,006 

13, 927 

187, 943 

6,288 
711, 566 

25, 216 
8,262 

199, 600 
32, 526 

26, 047 
322, 503 

23, 862 
12, 179 

9,449 

32, 682 

105, 058 

11, 777 

8,635 
37, 915 

63. 129 

27. 130 
95, 366 



Net income 



0.61 



3, 707, 509 



.29 

.34 

7.90 

.78 

2.02 

.25 

1.38 

.76 

.78 

.21 

.21 

8.84 

1.77 

1.08 

.88 

.84 

.89 

.48 

1.85 

5.46 

3.98 

1.55 

.33 

2.31 

.31 

.74 

.11 

.38 

5.07 

.17 

19.19 

.68 

.22 

5.38 

.88 

.70 

8.70 

.64 

.33 

.25 

.88 

2.83 

.32 

.23 

1.02 

1.70 

.73 

2.57 

.18 



Amount 



$93, 900, 510 



42, 

43, 

1, 330, 

125, 
400, 

64, 
217, 
126, 
128, 

37, 

27, 
1, 630, 
280, 
174, 
127, 
135, 
138, 

90, 

354, 

1, 010, 

668, 

266, 

40, 
419, 

45, 
113, 

16, 

60, 
956, 

24, 

4, 189, 

103, 

24, 
950, 
157, 
106, 
1, 620, 
136, 

42, 

31, 
140, 
448, 

45, 

39, 
156, 
238, 
110, 
357, 

22, 



775, 084 
282, 986 
603, 655 
795, 609 
674, 216 
913, 288 
558, 448 
910, 394 
081, 049 
245, 940 
757, 374 
447, 207 
940, 214 
965, 757 
629, 176 
098, 479 
836, 043 
690, 507 
627, 248 
333, 740 
391, 038 
572, 313 
556, 389 
648, 187 
495, 235 
934, 843 
688, 195 
014, 739 
732, 849 
970, 971 

130. 106 
624, 484 
476, 992 
397, 134 
410, 695 

076. 107 
314, 109 
571, 363 
714, 132 
453, 988 
422, 521 
849, 717 
369, 199 
259, 341 
272, 484 
857, 983 
726,146 
657, 240 
979, 517 



Per cent 



0.62 



100. 00 18, 118, 634, 941 



.24 

.24 

7.34 

.69 

2.21 

.36 

1.20 

.70 

.71 

.20 

.15 

9.00 

1.55 

.97 

.70 

.75 

.77 

.50 

1.96 

5.58 

3.69 

1.47 

.22 

2.31 

.25 

.63 

.09 

.33 

5.28 

.14 

23.12 

.57 

.13 

5.25 

.87 

.59 

8.94 

.75 

.24 

.17 

.78 

2.48 

.26 

.22 

.86 

1.32 

.61 

1.97 

.13 



100.00 



• Alaska included in the State of Washington. 



67 



68 



STATISTICS OF INCOME 



Table 1, — Individual returns for 1930 by States and Territories, showing population 
and per cent of population filing returns, number of returns, net income and tax, 
with percentages; also average net income and average tax per return, and personal 
exemption and credit for dependents — Continued 



States and Territories 



Tax 



Amount Per cent 



Average 
net income 
per return 



Average 
tax per 
return 



Personal ex- 
emption and 
credit for de- 
dependents 



Alabama 

Alaskai 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

lUinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana.. 

Maine 

Maryland 

Massactiusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana _ 

Nebraska.-- 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



$1, 353. 584 



0.28 



4, 153. 97 



$70, 539, 907 



23, 

163, 
2, 

21, 
3, 
1, 

46, 
4, 



584, 279 
241, 787 
136, 057 
439, 796 
435, 656 
927, 732 
200, 940 
840, 391 
659, 244 
972, 216 
128, 290 
703, 471 
109, 577 
355, 567 
480, 343 
926, 048 
599, 639 
827, 849 
796,084 
509, 775 

479. 145 
744, 380 
251, 781 
750, 375 
461, 295 
381, 310 
472, 636 
952, 064 
219, 240 
222, 459 
508, 893 
426, 562 

86, 704 
879, 272 
416, 992 
073, 686 
825, 528 
114, 526 
304, 596 
178, 379 
955, 201 

633. 146 
447, 953 
626, 874 
050, 554 
750, 143 
238, 711 
892, 638 
141, 440 



.12 
.05 

5.69 
.51 

2.40 
.82 
.88 
.60 
.35 
.20 
.03 

9.17 

1.07 
.49 
.31 
.40 
.34 
.38 

2.05 

5.56 

3.67 

1.00 
.05 

1.84 
.10 
.29 
.10 
.20 

4.87 

.05 

34.30 

.51 

.02 

4.59 
.72 
.23 

9.82 
.86 
.06 
.04 
.41 

1.81 
.09 
.13 
.43 
.58 
.26 

1.24 
.03 



4, 039. 20 
3, 465. 41 
4, 640. 57 
4, 339. 87 
5, 355, 10 
6, 948. 54 
4, 262. 17 
4, 511. 09 
4, 417. 20 
4, 733. 25 

3, 535. 07 

4, 976. 47 
4, 277. 47 
4, 383. 24 
3, 907. 81 
4, 355. 07 

4, 209. 83 

5, 086. 69 
5,182.64 

4, 995. 40 
4, 535. 65 
4, 632. 90 
3, 338. 80 
4, 907. 76 
3, 910. 20 
4, 177. 88 
4, 165. 80 
4,309.24 

5, 090. 55 

3, 971. 21 
5, 887. 20 
4, 109. 47 
2, 962. 60 

4, 761. 51 
4, 839. 53 

4, 072. 49 

5, 024. 18 
5, 723. 38 
3, 507. 20 

3, 328. 82 
4, 296. 63 

4, 272. 40 
3, 852. 36 
4, 546. 54 
4, 121. 65 

3, 783. 65 

4, 081. 32 
3, 750. 36 
3, 374. 87 



55.17 

19.36 

92.59 

84.17 

152. 84 

420. 43 

82.30 

100. 96 

57.22 

123. 55 

16.34 

133. 39 

77.80 

59.01 

45.33 

62.09 

48.50 

102. 52 

143. 16 

131,07 

118.61 

82.46 

20.73 

102. 34 

39.65 

50.65 

117. 98 

68.36 

123. 54 

35.38 

229. 79 

96.23 

10.49 

109. 62 

105. 05 

41.22 

145. 19 

172. 43 

25.01 

18.88 

59.83 

82.18 

38.04 

72.60 

54.08 

43.56 

45.66 

61.79 

20.77 



30, 642, 
40, 917, 

830, 619, 
88, 477, 

212, 080, 
26, 820, 

133, 831, 
88, 913, 
91, 341, 
26, 608, 
22, 936, 

954, 042, 
197, 698, 
125, 212, 
104, 469, 

92, 485, 
98, 832, 
53, 807, 
205, 648, 
576, 610, 
440, 679, 
175, 360, 

39, 732, 
261, 197, 

33, 957, 
87, 680, 
10, 303, 

40, 757, 
560, 192, 

18, 136, 
2, 111, 316, 
80, 271, 
27, 295, 
604, 033, 
105, 945, 
79, 581, 

955, 066, 
69, 687, 
39, 424, 
30, 638, 

102, 507, 
302, 547, 

37, 580, 

25, 987, 
117, 512, 
185, 506, 

83, 176, 
291, 491, 

19, 909, 



298 

486 
682 
238 
496 
610 
968 
535 
310 
837 
129 
139 
386 
846 
329 
753 
996 
270 
838 
262 
663 
065 
601 
586 
570 
205 
916 
860 
437 
052 
527. 
743 
198 
798 
841 
279 
904 
372 
432 
786 
648 
674 
954 
168 
584 
704 
998 
419 
194 



Total. 476, 714, 



100. 00 



4, 887. 01 



128. 58 



11,010,017,492 



> Alaska included in the State of Washington. 



STATISTICS OF INCOME 



69 



Table 2. — Individual returns for 1930 by net income classes, shounng the number 
of returns, net income and tax, average tax per return and average rate of tax, 
personal exemption and credit for dependents, tax before tax credits, and tax credits 

[For text defining certain items and describing methods of tabulating and estimating data, see pp. 1^1 



Net income classes 
(Thousands of dollars) 



Number 
of returns 



Net income 



Amount 



Average tax 
per return 



Average 

rate of tax 

on net 

income 
(per cent) 



Personal 
exemption 
and credit 
for depend- 
ents 



Under 1 1 (estimated) . 
Under 1 (estimated)... 
1 under 2 i (estimated) 

1 under 2 (estimated).. 

2 under 3 ' (estimated') 

2 under 3 (estimated).. 

3 under 4 ' (estimated) 

3 under 4 (estimated).. 

4 under 5 • (estimated) 

4 under 5 (estimated) . 
Sunder 6 i 

5 under 6 

6 under 7 ' 

6 under 7 

'under 8 i 

7under 8 

Sunder 9 • 

8 under 9 

9 under 10 ' 

9 under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 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 

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 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 6,000 

5,000 and over 

Total 

Nontaxable returns '.. 
Taxable returns 



142, 024 

7,976 

466, 321 

442, 834 

401, 907 

365, 777 

447, 656 

201, 877 

152, 771 

267, 935 

26, 780 

184, 975 

12,505 

119, 118 

8,320 

83, 280 

6,298 

58, 901 

5,282 

45, 518 

35, 904 

28, 762 

22, 993 

19, 069 

15. 897 

50,111 

26, 026 

15,311 

16, 881 

8,653 

5,294 

3,305 

2,294 

1,580 

1,172 

3,111 

1,170 

550 

351 

391 

161 

233 

85 

86 

24 

21 

7 

4 



$82, 

4, 

726 

767, 

994. 

869; 

1, 565 

720! 

664! 

1, 200, 

144 

1, 009: 

80, 

769, 

62, 

622, 

53, 

498: 

5o: 

431 
376, 
330 
286: 
257, 
230: 
862, 
579, 
418 
580, 
384, 
289 
213 
171 
133, 
110, 
374, 
200, 
122, 
96; 
135, 
71 
138, 
72, 
105, 
40, 
49, 
24, 
17 
122, 



3, 707, 509 



18, 118, 



1, 669, 864 
2, 037, 645 



4, 426, 
13, 692, 



634, 



$37, 282 


$4.68 


0.84 


1, 269, 089 


2.87 


:i7" 


3, 309, 537 


9.06 


.38 


2, 346, 256 


11.63 


.33 


3, 006, 094 


11.23 


.25 


3, 599, 599 


19.46 


.36 


3, 629, 234 


30.47 


.47 


3, 517, 097 


42.23 


.57 


3, 331, 568 


56.56 


.67 



3, 370, 093 
3, 157, 996 
3, 280, 856 
3, 284, 139 
3, 250, 792 
3, 301, 987 
16, 517, 341 

16, 767, 466 
16, 337, 084 
30, 199, 576 
26, 171, 562 
22, 930, 144 
19, 523, 639 

17, 339, 391 
14, 800, 538 
12, 785, 698 
48, 748, 813 
28, 991, 102 

18, 290, 976 
15, 180, 527 

21, 583, 956 
11,468,937 

22, 596, 616 
11,692,164 
18, 095. 518 

7,118,855 
8, 503, 486 
4, 926, 938 
3, 164, 144 

19, 288, 718 



1, 
1, 
3, 
4, 

s: 

7. 
9. 
10 

is; 

24, 

33, 

43: 

55, 

71, 

96, 

137, 

210, 

296, 

404, 

703, 

791, 

2, 411, 



74.04 
87.96 
114.07 
142. 83 
170. 48 
207. 71 
329. 62 
644. 26 
067. 02 
788. 97 
024. 57 
331.35 
907. 30 
558. 58 
367. 43 
909. 30 
669. 82 
778. 72 
256. 32 
249. 36 
201. 93 
235. 63 
981. 18 
554. 87 
413. 00 
618.96 
927. 90 
848. 29 
036.00 
089. 75 



.78 

.84 

.99 

1.14 

1.26 

1.43 

1.92 

2.89 

3.90 

5.20 

6.81 

7.93 

9.14 

10.11 

11.05 

11.54 

13.03 

14.44 

14.98 

15.78 

15.96 

15.94 

16.27 

16.05 

17.23 

17.42 

17.17 

19.84 

18.60 

15.73 



$396, 

1, 329, 

652, 

1, 478, 

555, 

1, 771, 

485, 

662, 

895, 

106. 

656, 

41, 

423, 

25, 

294, 

18, 

206, 

15, 

158, 

121, 

96, 

76, 

63, 

52, 

162, 

81, 

47, 

51, 

25, 

15, 

9, 

6, 

4, 

3, 

8, 

3, 

1, 



000, 
418, 
818, 
989, 
723, 
414, 
375, 
840, 
435 
429, 
131 
537, 
863 
331 
901 
363: 
758, 
708, 
327 
150, 
035, 
983, 
430, 
296, 
103 
612, 
893, 
756, 
379, 
849, 
289, 
591 
616, 
400, 
268, 
282, 
036, 
392, 
886, 
968, 
361 
570, 
179, 
190, 
47 
35, 



22, 



476, 714, 



128. 58 



2.63 



11, 010, 017, 



476, 714, 



233. 96 



3.48 



5, 846, 336 
5, 163, 681 



849 
142 
999 
263 
508 
532 
615 
294 
674 
682 
966 
375 
427 
652 
100 
636 
298 
568 
024 
141 
776 
098 
283 
223 
026 
261 
547 
556 
867 
260 
998 
765 
814 
088 
314 
366 
654 
685 
175 
936 
166 
200 
350 
050 
000 
050 
700 
300 
360 



492 



360 
132 



'Nontaxable retiu'ns. Specific exemptions from normal tax exceed net income. 



70 



STATISTICS OF INCOME 



Table 2. — Individual returns for 1930 by net income classes, showing the number 
of returns, net income and tax, average tax per return and average rate of tax, 
personal exemption and credit for dependents, tax before tax credits, and tax credits — 
Continued 





Tax before tax predits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal tax 


Surtax 


12^i per 

cent on 
capital net 
gain from 

sale of 
assets held 
more than 

2 years 


Total 


25 per cent 

of tax on 

earned net 

income 


12J^ per 

cent on 
capital net 
loss from 

sale of 
assets held 
more than 

2 years 


Under 1 1 (estimated) 














Under 1 (estimated) 


$49, 718 






$49, 718 


$12, 436 




1 under 2 i (estimated) 








1 under 2 (estimated). 


1, 692, 116 






1, 692, 116 


423, 027 




2 under 3 i (estimated) 








2 under 3 (estimated) 


4, 412, 710 






4, 412, 710 


1, 103, 173 




3 under 4 i (estimated) 








3 under 4 (estimated) 


3, 128, 339 






3, 128, 339 


782, 083 




4 under 5 i (estimated) 








4 under 5 (estimated) 


4, 008, 119 






4,008,119 


1, 002, 025 




6 under 6 i 








5 under 6- 


4, 679, 482 






4, 679, 482 


1, 079, 883 




6 under 71 








6 under 7. 


4, 593, 391 






4, 593, 391 


964, 157 




7 under 81-- 








7 under 8— 


4, 391, 230 






4, 391, 230 


874, 133 




8 under 91 








8 under 9- 


4,086,635 






4, 086, 536 


754, 967 




9 under 101 








9 under 10 


4, 128, 563 
3, 659, 958 
3, 521, 763 
3, 344, 141 

3, 221, 327 
3, 137, 539 

13, 318, 140 
10, 197, 006 
7, 901, 486 
11, 097, 378 
7, 207, 348 
5, 107, 961 
3, 489, 527 
2, 626, 264 
1, 980, 161 
1, 464, 672 

4, 738, 372 
2, 135, 209 
1, 142, 940 

965, 451 
1, 142, 008 
478, 492 
712, 884 
298, 703 
484, 790 
263, 711 
191, 705 
218, 326 






4, 128, 563 

3, 835, 354 

3, 948, 686 

3, 918, 611 

3, 886, 728 

3, 927, 997 

19, 335, 841 

19, 074, 804 

18, 175, 901 

32, 968, 609 

28, 075, 360 

24, 430, 663 

20, 640, 708 

18, 374, 636 

15, 591, 927 

13, 433, 276 

51, 170, 046 

30, 244, 302 

18, 902, 289 

15, 819, 701 

22, 226, 818 

11, 782, 650 

23, 015, 541 

11,902,731 

18, 237, 178 

7, 437, 303 

8, 763, 160 
4, 966, 861 
3, 166, 566 

19, 289, 715 


758, 470 

677, 358 

667, 730 

634, 472 

635, 936 

626, 010 

2, 818, 500 

2, 307, 338 

1, 838, 817 

2, 354, 519 

1, 335, 637 

832,900 

538, 775 

394, 401 

259, 934 

193, 246 

617, 380 

193, 832 

92,323 

61, 737 

61,230 

24, 794 

33, 612 

9,773 

10,789 

6,004 

1,954 

1,872 

220 

997 




10 under 11 - 


$175, 396 
426, 823 
574, 470 
665, 401 
790, 458 
6, 017, 701 
8, 877, 798 

10, 274, 415 
21, 408, 709 
19,766,470 
17, 486, 520 
14, 942, 429 
13, 508, 416 

11, 571, 778 
9, 898, 347 

38, 848, 071 
23, 071, 028 
13, 606, 561 
11, 997, 265 
16, 086, 309 
8, 337, 165 
16, 858, 936 
8, 149, 643 
13, 480, 053 
6, 128, 937 
6, 628, 310 
4, 481, 568 
2,828,318 
9, 930, 960 






11 under 12. 






12 under 13 - 






13 under 14- 






14 under 15 






15 under 20- - 






20 under 25 






25 under 30 




^ 


30 under 40 


$462, 622 
1, 101, 642 
1, 837, 172 
2, 208, 752 
2, 239, 956 
2,039,988 
2, 080, 256 
7, 683, 603 
5, 038, 065 
4, 152, 788 
2, 856, 985 

4, 999, 501 
2, 966, 993 

5, 443, 721 
3, 454, 385 
4, 272, 335 
1, 044, 655 
1, 943, 145 

265, 967 

338, 248 

9, 091, 016 


$414, 514 
668,261 
667,609 
578,204 
640,844 
531, 465 
454, 331 
1,903,853 
1, 059, 368 


40 under 50- 


60 under 60 


60 under 70 


70 under 80 - 


80 under 90 


90 under 100-- 


100 under 150 


160 under 200- 


200 under 250 


618,990 


250 under 300—. 


577, 437 
581, 632 
288,919 
385 313 


300 under 400 


400 under 500 


600 under 750- 


750 under 1,000- 


200, 794 
130, 871 
312,444 
257, 720 


1,000 under 1,500-. 


1,500 under 2,000-. 


2,000 under 3,000.. 


3,000 under 4,000 


37, 051 


4,000 under 5,000 


2,202 


5,000 and over 


267, 740 






Total-. . 


129, 475, 205 


316, 816, 255 


65, 421, 694 


511,713,064 


24, 886, 344 


10,111,902 




Nontaxable returns 1 














Taxable returns 


129, 475, 205 


316, 816, 255 


66, 421, 694 


511, 713, 054 


24, 886, 344 


10, 111, 902 





• Nontaxable returns. Specific exemptions from normal tax exceed net income* 



STATISTICS OF INCOME 



71 



Table 3. — Individual returns for 1930 by net income classes, showing simple and 
cumulative distribution of the number of returns, net income and tax, and per- 
centages 

[For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4] 



Net income classes 
(Thousands of dollars) 



Returns 



Simple distribution 



Number 



Per cent 
of total 



Cumulative distri- 
bution from high- 
est income class 



Number 



Per cent 
of total 



Cumulative distri- 
bution from low- 
est income class 



Number 



Per cent 
of total 



Under 1 (estimated) . 

1 under 2 (estimated) 

2 under 3 (estimated) 

3 under 4 (estimated) 

4 under 5 (estimated) 

Sunder 6 

6under 7 

"under 8 

Sunder 9 

9 under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 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 

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 1,500 

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 



150, 000 

909, 155 

767, 684 

649, 533 

420, 706 

211, 755 

131, 623 

91, 600 

65, 199 

50,800 

35,904 

28, 762 

22, 993 

19,069 

15, 897 

50, 111 

26, 026 

15,311 

16,881 

8,653 

5,294 

3,305 

2,294 

1,580 

1,172 

3,111 

1,170 

550 

351 

391 

161 

233 

85 

86 

24 

21 

7 

4 

8 



4.05 
24.52 
20.71 
17.52 
11.35 

5.71 

3.55 

2.47 

1.76 

1.37 
.97 
.78 
.62 
.51 
.43 

1.35 
.70 
.412 
.455 
.233 
.142 
.089 
.061 
.042 
.031 
.084 
.031 
.015 
.009 
.010 
.004 
.006 
.0022 
.0023 
.0006 
.0005 
.0001 
.0001 
.0002 



3, 707, 509 

3, 557, 509 

2, 648, 354 

1, 880, 670 

1, 231, 137 

810, 431 

598, 676 

467, 063 

375. 453 
310, 254 

259. 454 
223, 550 
194, 788 
171,795 
152, 726 
136, 829 

86, 718 

60, 692 

45, 381 

28, 500 

19, 847 

14, 553 

11,248 

8,954 

7,374 

6,202 

3,091 

1,921 

1,371 

1,020 

629 

468 

235 

150 

64 

40 

19 

12 



100.00 
95.95 
71.43 
50.72 
33.20 
21.85 
16.14 
12.59 
10.12 
8.36 
6.99 
6.02 
5.24 
4.62 
4.11 
3.68 
2.33 
1.63 
1.218 
.763 
.530 
.388 
.299 
.238 
.196 
.165 
.081 
.050 
.035 
.026 
.016 
.012 
.006 
.0038 
.0015 
.0009 
.0004 
.0003 
.0002 



3, 707, 509 



100. 00 



150, 000 
059, 165 
826, 839 
476, 372 
897, 078 
108, 833 
240, 456 
332, 056 
397, 255 
448, 055 
483, 959 
512, 721 
535. 714 
554, 783 
670, 680 
620, 791 
646,817 
662, 128 
679, 009 
687, 662 
692, 956 
696, 261 
698, 666 

700, 135 

701, 307 

704, 418 

705, 588 
706, 138 

706. 489 

706, 880 
707, 041 

707, 274 
707, 369 
707, 445 
707, 4C9 

707. 490 
707, 497 
707, 501 
707, 509 



4.05 
28.57 
49.28 
66.80 
78.15 
83.86 
87.41 
89.88 
91.64 
93.01 
93.98 
94.76 
95.38 
95.89 
86.32 
97.67 
98.37 
98.782 
99. 237 
99. 470 
99. 612 
99. 701 
99. 762 
99. 804 
99. 835 
99. 919 
99. 950 
99. 965 
99. 974 
99.984 
99. 988 
99. 994 
99. 9962 
99. 9985 
99. 9991 
99. 9996 
99. 9997 
99. 9998 
100.00 



72 



STATISTICS OF INCOME 



Table 3. — Individual returns for 1930 by net income classes, showing simple and 
cumulative distribution of the number of returns, net income and tax, and per- 
centages — Continued 



Net income classes 
(Thousands of dollars) 



Under 1 (estimated)., 

1 under 2 (estimated) 

2 under 3 (estimated) 

3 under 4 (estimated) 

4 under 6 (estimated) 

5 under 6 

6 under 7 

7 under 8 

8 under 9 

Sunder 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 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 

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 1,500 

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 



Net income 



Simple distribution 



Amount 



,494, 
,864; 
,286, 
,865, 
,154, 
850, 
684, 
552, 
481 
376, 
330, 
286, 
257, 
230, 
862, 
579; 
418, 
580, 
384, 
289, 
213 
171 
133, 
110 
374, 
200, 
122, 
96, 
135, 
71 
138 
72; 
105 
40, 
49, 
24, 
17, 
122: 



1, 891, 887 
:, 526, 118 
:, 161, 556 
1,739,153 
., 227, 935 
, 560, 820 
I, 684, 137 
, 223, 450 
:, 383, 060 
, 911, 609 
1, 201, 241 
I, 282, 905 
i, 973, 412 
; 269, 370 
1, 371, 407 
;, 046, 184 
\ 605, 728 
1, 382, 902 
I, 720, 892 
,515, 663 
I, 228, 566 
;, 558, 059 
, 480, 407 
., 946, 863 
I, 825, 860 
,170,634 
I, 755, 877 
:, 075, 567 
1, 184, 525 
i, 199, 957 
, 931, 165 
;, 858, 489 
1, 834, 888 
I, 036, 547 
1, 862, 820 
I, 529, 022 
, 827, 473 
, 014, 374 
:, 634, 419 



18, 118, 634, 941 



Per cent 
of total 



0.48 
8.25 
10.29 
12.62 
10.29 
6.37 
4.69 
3.78 
3.05 
2.66 
2.08 
1.82 
1.58 
1.42 



27 

76 

20 

31 

21 

12 

1.60 

1.18 

.94 

.74 

.61 

2.06 

1.11 

.67 

.53 

.75 

.40 

.77 

.40 

.58 

.23 

.27 

.14 

.09 



100. 00 



Cumulative distribu- 
tion from highest in- 
come class 



Amount 



$18, 118, 

18, 031 

16, 537, 

14, 673, 

12, 386, 

10, 521 

9, 366, 

8, 515, 

7, 831 

7, 279, 

6, 797, 

6, 421 

6, 090, 

5, 803, 

5, 546, 

5, 316, 

4, 454 

3, 874 

3, 456, 

2, 875, 

2, 490 

2,201 

1,988 

1,816, 

1,682 

1,571 

1, 197, 

996, 

874 

778, 

643, 

571 

432, 

359, 

254, 

214 

164 

139, 

122, 



Per cent 
of total 



100. 00 

99.52 

91.27 

80.98 

68.36 

58.07 

51.70 

47.01 

43.23 

40.18 

37.52 

35.44 

33.62 

32.04 

30.62 

29.35 

24.59 

21.39 

19.08 

15.87 

13.75 

12.15 

10.97 

10.03 

9.29 

8.68 

6.62 

5.51 

4.84 

4.31 

3.56 

3.16 

2.39 

1.99 

1.41 

1.18 

.91 

.77 



Cumulative distribu- 
tion from lowest in- 
come class 



Amount 



$86 


891, 


,581, 


418, 


,445 


579, 


), 7.^2, 


318, 


7, 597, 


546, 


i, 752 


107, 


,602 


791, 


1,287 


015, 


', 839, 


398, 


, 321, 


309, 


,697 


510, 


>,027 


793, 


!,814 


767, 


-, 572 


036, 


!,802 


408, 


,664 


454, 


,244 


059, 


,662 


442, 


), 243 


163, 


), 627 


679, 


), 91ii 


907, 


), 130 


466, 


), 301 


946, 


>, 435 


893, 


), 546 


719, 


),920 


889, 


(-,121 


645, 


r, 243, 


721, 


r, 339, 


905, 


7, 475, 


105, 


r, 547 


036, 


r,685 


895, 


r, 758 


730, 


r,863 


766, 


^904 


629, 


7, 954 


158, 


^978 


986, 


r, 996 


000, 


i, 118 


634, 



Per cent 
of total 



0.48 
8.73 
19.02 
31.64 
41.93 
48.30 
52.99 
56.77 
59. 82 
62.48 
64.56 
66.38 
67.96 
69.38 
70.65 
75.41 
78.61 
80.92 
84.13 
86.25 
87.85 
89.03 
89.97 
90.71 
91.32 
93.38 
94.49 
95.16 
95. 69 
96.44 
96.84 
97.61 
98.01 
98.69 
98.82 
99.09 
99.23 
99.32 
100.00 



STATISTICS OF INCOME 



73 



Table 3. — Individual returns for 1930 by net income classes, showing simple and 
cumulative distribution of the number of returns, net income and tax, and per- 
centages — Continued 



Net income classes 
(Thousands of dollars) 



Tax 



Simple distribution 



Amount 



Per cent 
of total 



Cumulative distribu- 
tion from highest in- 
come class 



Amount 



Per cent 
of total 



Cumulative distribu- 
tion from lowest in- 
come class 



Amount 



Per cent 
of total 



Under 1 (estimated).. 

1 under 2 (estimated). 

2 under 3 (estimated) . 

3 under 4 (estimated). 

4 under 5 (estimated). 

5 under 6 

6 under 7 

7 under 8 

8 under 9 

QunderlO 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 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 

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 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 



$37, 282 
269, 089 
309, 537 
346, 256 
006, 094 
599, 599 
629, 234 
517, 097 
331, 568 
370, 093 
157, 996 
280, 856 
284, 139 
250, 792 
301, 987 
517, 341 
767, 466 
337, 084 
199, 576 
171, 662 
930, 144 
523, 639 
339, 391 
800, 538 
785, 698 
748, 813 
991, 102 
290, 976 
180, 527 
583, 956 
468, 937 
596, 616 
692, 164 
095, 518 
118,855 
503, 486 
926, 938 
164, 144 
288, 718 



0.01 
.27 
.70 
.49 
.63 
.75 
.76 
.74 
.70 
.71 
.66 
.69 



.69 
3.46 
3.52 
3.43 
6.33 
5.49 
4.81 
4.10 
3.64 
3.10 
2.66 
10.23 
6.08 
3.84 
3.18 
4.53 
2.41 
4.74 
2.45 
3.80 
1.49 
1.79 
1.03 

.67 
4.05 



$476, 714, 808 

476, 677, 526 

475, 408, 437 

472, 098, 900 

469, 752, 644 

466, 746, 550 

463, 146, 951 

459,517,717 

456, 000, 620 

452, 669, 052 

449, 298, 959 

446, 140, 963 

442, 860, 107 

439, 575, 968 

436, 325, 176 

433, 023, 189 

416, 505, 848 

399, 738, 382 

383, 401, 298 

353, 201, 722 

327, 030, 160 

304, 100, 016 

284, 576, 377 

267, 236, 986 

252, 436, 448 

239, 650, 750 

190, 901, 937 

161,910,835 

143, 619, 859 

128, 439, 332 

106, 855, 376 

95, 386, 439 

72, 789, 823 

61, 097, 659 

43, 002, 141 

35, 883, 286 

27, 379, 800 

22, 452, 862 

19, 288, 718 



100. 00 
99.99 
99.72 
99.02 
98.53 
97.90 
97.15 
96.39 
95.65 
94.95 
94.24 
93.58 
92.89 
92.20 
91.52 
90.83 
87.37 
83.85 
80.42 
74.09 
68.60 
63.79 
59.69 
56.05 
52.95 
60.29 
40.06 
33.98 
30.14 
26.96 
22.43 
20.02 
15.28 
12.83 
9.03 
7.54 
5.75 
4.72 
4.05 



$37, 282 

1, 306, 371 

4, 615, 908 

6, 962, 164 

9, 968, 258 

13, 567, 857 

17, 197, 091 

20, 714, 188 

24, 045, 766 

27, 415, 849 

30, 573, 845 

33, 854, 701 

37, 138, 840 

40, 389, 632 

43, 691, 619 

60, 208, 960 

76, 976, 426 

93, 313, 610 

123, 513, 086 

149, 684, 648 

172, 614, 792 

192, 138, 431 

209, 477, 822 

224, 278, 360 

237, 064, 068 

285, 812, 871 

314, 803, 973 

333, 094, 949 

348, 275, 476 

369, 859, 432 

381, 328, 369 

403, 924, 985 

415, 617, 149 

433, 712, 667 

440, 831, 522 

449, 335, 008 

454, 261, 946 

457, 426, 090 

476, 714, 808 



0.01 
.28 
.98 
1.47 
2.10 
2.85 
3.61 
4.35 
5.06 
5.76 
6.42 
7.11 
7.80 
8.48 
9.17 
12.63 
16.15 
19.58 
25.91 
31.40 
36.21 
40.31 
43.95 
47.06 
49.71 
59.94 
66.02 
69.86 
73.04 
77.57 
79.98 
84.72 
87.17 
90.97 
92.46 
94.25 
95.28 
95.95 
100.00 



Total 476,714, 



100. 00 



74 



STATISTICS OF INCOME 



Table 4. — Individual returns for 1930 by States and Territories, showing number 
of returns and net income by sex and family relationship 

[For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4] 



States and Territories 



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 



Number of 
returns 



Net income 



Single men— Heads of 
families 



Number 
of returns 



Net income 



Alabama 

Alaska i 

Arizona.- 

Arkansas 

California. 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia.- 

Hawaii 

Idaho... 

Illinois 

Indiana.. 

Iowa 

Kansas..- 

Kentucky 

Louisiana... 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana -- 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico -. 

New York -. 

North Carolina 

North Dakota.- 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee. 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming. 



12, 357 



$62, 374, 291 



1,669 



$5, 402, 866 



Total. 



6,051 

7,716 

136, 923 

16, 092 

34, 431 

4,392 
19, 993 
16, 847 
16, 476 

4,527 

3,838 
160, 856 
34, 333 
22, 588 
20, 516 
15, 525 
15, 134 

9,634 
35, 566 
95, 824 
77, 221 
31,533 

7,356 
44, 425 

5,315 
16, 643 

1,480 

6,945 
95, 586 

3,136 

347, 384 

13, 846 

5,151 

101,715 

21, 040 

13, 531 

155, 862 

11,367 

6,919 

6,018 
18, 354 
52, 646 

6,756 

4,021 
20, 230 
30, 161 
14, 444 
53, 169 

3,356 



1, 864, 229 



20, 562, 517 

30, 721, 159 

628, 642, 783 

82, 811, 758 

228, 607, 003 

38, 070, 419 

119,297,580 

86, 187, 525 

87, 523, 774 

23,411,543 

14, 695, 690 

1,023,719,600 

189, 023, 853 

119,286,321 

94, 106, 975 

84, 496, 807 

58, 595, 679 

56, 665, 099 

209, 203, 824 

575, 520, 034 

441,478,709 

182, 183, 546 

28, 927, 527 

271, 226, 838 

28, 594, 754 

82, 545, 923 

6, 760, 013 

36, 204, 832 

607, 183, 508 

12, 426, 784 

2,496,875,174 

68, 195, 499 

17, 635, 275 

596, 872, 550 

118,295,814 

71, 973, 823 

964, 022, 282 

76, 995, 674 

28, 760, 923 

23, 730, 701 

94, 870, 396 

192, 443, 994 

32, 251, 225 

23, 438, 519 

101, 607, 483 

115, 829, 314 

73, 096, 681 

240, 213, 527 

14, 560, 356 



691 

887 

15, 976 

2,016 

4,885 

720 

2,358 

1,552 

1,750 

488 

419 

22, 924 

4,969 

2,854 

1,686 

2,448 

2,921 

1,232 

4,671 

14, 166 

8,613 

3,383 

842 

7,739 

1,017 

1,612 

177 

990 

14, 319 

321 

64, 468 

1,954 

410 

17,664 

1,594 

1,994 

27, 231 

1,830 

930 

397 

2,427 

5,335 

695 

957 

2,919 

4,056 

1,680 

6,029 

427 



1, 881, 
2, 591! 
58, 814! 

7. 100, 
18, 753, 

3, 302, 

10, 186, 

5, 712, 

6, 673, 

1,374, 

1, 340, 

91, 199, 

16,397, 

9, 811, 

5, 489, 

8,900, 

10, 076, 

4, 624, 

19, 821, 

49, 321, 

30, 336, 

12, 319, 

2, 500, 

27, 033, 

2, 973, 

5, 511, 

580, 

2,866, 

54, 748, 

1. 101, 
234, 524, 

6, 669, 
1, 136, 

67, 962, 
6, 537, 
5, 640, 
104, 654, 
6, 605, 
2,945, 
1,161, 
8, 451, 

18, 842, 
2, 158, 
3, 146, 

10, 004, 

11,681, 
6, 195, 

19, 634, 
1, 219, 



637 
294 
,474 
365 
604 
096 
202 
012 
204 
800 
610 
084 
039 
789 
834 
099 
413 
281 
610 
082 
193 
615 
811 
819 
843 
605 
570 
785 
614 
073 
394 
776 
969 
426 
834 
046 
704 
673 
217 
471 
780 
297 
963 
956 
481 
639 
118 
394 
077 



10, 882, 726, 878 



263, 180 



986, 809, 637 



' Alaska included in the State of Washington. 



STATISTICS OF INCOME 



75 



Table 4. — Individual returns for 1930 by States and Territories, showing number 
of returns and net income by sex and family relationship — Continued 



States and Territories 



Alabama.- 

Alaska' 

Arizona.-- 

Arkansas -- 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia- 
Florida 

Georgia- 

Hawaii 

Idaho 

Illinois -. 

Indiana-- 

Iowa 

Kansas— - 

Kentucky -. 

Louisiana 

Maine. -- 

Maryland- 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska - 

Nevada 

New Hampshire 

New Jersey -. 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota... 

Tennessee 

Texas 

Utah.... 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



Number 
of returns 



Single women — Heads 
of families 



546 



Net income 



$1, 821, 738 



Single men — Not heads 
of families 



Number 
of returns 



5,618 



Net income 



Number 
of returns 



$14, 989, 361 



Single women— Not 
heads of families 



1,924 



Net income 



$5, 697, 997 



Total - 



219 

292 

8,030 

730 

2,342 

314 

1,853 

735 

957 

191 

114 

8,380 

1,511 

1,034 

566 

1,134 

1,155 

387 

2,065 

5,811 

2,716 

940 

349 

3,266 

210 

521 

65 

343 

5,235 

98 

27, 006 

631 

126 

5,483 

532 

947 

10, 000 

756 

353 

113 

943 

2,358 

180 

325 

1,142 

1,733 

667 

1,619 

94 



755, 681 

902, 636 

34, 383, 706 

3, 069, 132 

11,189,013 

1, 970, 316 

6, 431, 639 

3, 300, 065 

3,216,117 

1,061,693 

340, 049 

32, 353, 853 

4, 585, 419 

3, 008, 459 

1, 773, 971 

3, 632, 841 

4,217,007 

1, 769, 196 

9,179,388 

22, 746, 956 

12, 161, 989 

4, 385, 206 

980, 783 

12, 262, 625 

662, 386 

1, 582, 296 
1, 391, 151 
1, 657, 908 

24, 175, 824 

509, 386 

115, 872, 777 

2, 490, 546 

281, 170 

20, 563, 392 

2, 096, 216 

2, 704, 226 
44, 107, 874 

4, 193, 052 

988, 091 

259, 909 

2, 808, 795 

8, 797, 985 

626, 935 

1,058,814 

4, 045, 443 

5. 008. 952 

2. 335. 953 
5,411,349 

332, 833 



2,913 

2,276 
74, 800 

6,571 
19, 235 

2,207 

11. 168 
5,311 
5,877 
1,431 
2,188 

88. 169 
18, 272 

8,919 
6,611 
7,328 
6,809 
3,780 

16, 087 

44, 739 

41,645 

15, 578 
2,314 

19, 448 
4,060 
5,626 
1,739 
3,359 

44,382 

1,432 

161, 302 

5,464 

1,876 

49, 237 
6,400 
6,660 

84, 205 
5,657 
2,509 
2,115 
6,941 

20, 005 
3,221 
1,939 
8,670 

16, 422 
7,170 

22,509 
2,512 



7, 926, 678 

5, 082, 966 

214, 029, 213 

17, 593, 351 

60, 045, 418 

8, 538, 780 
33, 620, 178 
15, 500, 987 
16, 108, 367 

5, 236, 522 

4, 906, 941 

266, 625, 864 

44, 475, 012 

25, 158, 321 

16,438,619 

20, 217, 995 

18, 979, 777 

13, 298, 653 

59, 648, 598 

156, 164, 550 

107, 292, 509 

40,418,145 

4, 835, 010 
67, 756, 764 

9, 762, 998 
15, 655, 165 

4, 264, 908 

9, 182, 075 
134, 770, 601 

3, 951, 354 

614, 019, 807 

13, 324, 950 

3, 845, 802 

152, 865, 666 

18, 422, 290 

16, 328, 440 

266, 887, 348 

20, 200, 065 

5, 652, 315 

4, 499, 169 
19, 066, 142 
55, 432, 705 

6, 506, 791 

5, 298, 973 
23, 102, 626 
40, 630, 212 
19, 065, 915 
52, 624, 231 

5, 660, 296 



1,035 

32,466 
2,909 

11,081 
1,360 

14, 612 

2,824 

3,221 

1,030 

473 

38, 931 
5,525 
3,776 
2,606 
3,821 
2,680 
2,213 
8,076 

33, 449 

14, 186 
4,813 
1,070 
8,593 
863 
2,336 
205 
1,881 

22, 981 
601 

99, 856 

2,629 

605 

20, 891 
2,169 
2,513 

36, 640 
3,393 
1,215 
695 
3,382 
9,008 
686 
1,178 
4,239 
4,818 
2,626 

10, 466 
292 



1,809,064 

2, 698, 716 

120,262,023 

10, 515, 389 

62, 411, 651 

7, 734, 971 

39, 656, 660 

10, 046, 420 

9,281,232 

4, 219, 979 

1,083,744 

141,703,083 

16, 602, 047 

12. 863. 129 
6, 718, 985 

13,413,890 
9, 997, 324 

10, 389, 212 

36, 059, 225 
142,256,035 

47,251,984 

16, 649, 393 
2, 379, 687 

32, 144, 706 

2, 412, 650 

6, 359, 784 

928, 200 

7, 573, 370 

89, 306, Oil 

1, 340, 213 

458, 082, 132 

7, 108, 826 

1,229,841 

76,731,043 

6, 169, 070 

6, 939, 138 

156, 776, 227 

18, 658, 528 
2, 917, 613 
1, 446, 945 

10, 484, 849 

27, 927, 116 
2, 147, 362 
4,771,358 

12,231,792 

13,651,331 
7, 472, 793 

28. 107. 130 
751,375 



107, 117 



435, 462, 741 



894, 706 



2, 755, 809, 423 



439, 205 



1, 704, 168, 023 



> Alaska included in the State of Washington. 
133873—32 6 



76 



STATISTICS OF INCOME 



Table 4. — Individual returns for 1930 by States and Territories, showing number 
of returns and net income by sex and family relationship — Continued 



States and Territories 



Wives filing separate 
returns from husbands 



Number 
of returns 



Net income 



Community property 
income ' 



Number 
of returns 



Net income 



Grand total 



Number 
of returns 



Net income 



Alabama 

Alaska i 

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 



491 



3, 614, 257 



22, 605 



$93, 900, 510 



395 
284 

8,752 
668 

3,847 
349 

1,160 
864 
715 
202 
359 

8,371 

1,069 
746 
675 
765 

1,347 
583 

1,961 

8,265 

2,983 

1,292 
216 

2,036 
170 
534 
119 
409 

5,440 

329 

21, 500 

692 

94 

4,610 
791 
402 

8,565 
859 
253 
111 
635 

5,901 
239 
215 
715 

1,931 
644 

1,584 
128 



1,492, 
1, 286, 

60, 130, 
4, 705, 

29, 667, 
5, 296, 
8, 366, 
6, 163, 
5, 278, 
1,941, 
1, 170, 

74, 845, 
9, 956, 
4, 837, 
3, 100, 
4, 436, 
4, 746, 
3,944, 

20, 714, 

64, 326, 

29, 869, 

10, 716, 
932, 

19, 223, 

1, 088, 

2, 280, 

773, 

2, 529, 

46, 549, 

1,065, 

269, 755, 

5, 844, 

348, 

46, 402, 
5, 889, 
2, 590, 

83, 866, 

9, 918, 

1,449, 

355, 

4, 740, 

17, 591, 
1, 677, 
1, 544, 
5, 280, 
6, 943, 
3, 559, 

11, 666, 
555, 



735 

"i6^ii2 



$8, 346, 855 
2i4,"340,"967" 



4, 219, 551 



2,933 



32, 223, 621 



221 
'471' 



1, 989, 469 
"4," 576," 778" 



9,805 



127, 814, 079 



4,009 



45, 113, 326 



10,590 
12, 490 

293, 048 

28, 986 

74, 821 

9,342 

51,044 

28, 133 

28, 996 

7,869 

7,852 

327, 631 
65, 679 
39, 917 
32, 660 
31, 021 
32, 979 
17, 829 
68,426 

202, 253 

147, 364 
57, 539 
12, 147 
85, 507 
11,635 
27, 271 
4,006 
13, 927 

187, 943 
6,288 

711, 566 

25, 216 

8,262 

199, 600 
32, 526 
26, 047 

322, 503 

23, 862 

12, 179 

9,449 

32, 682 

105, 058 

11,777 

8,635 

37, 915 

63. 129 

27. 130 
95, 366 

6,809 



42, 

43, 

1, 330, 

125, 

400, 

64, 
217, 
126, 
128, 

37, 

27, 
1, 630, 
280, 
174, 
127, 
135, 
138, 

90, 

354, 

1, 010, 

668, 

266, 

40, 
419, 

45, 
113, 

16, 

60, 
956, 

24, 

4, 189, 

103, 

24, 
950, 
157, 
106, 
1, 620, 
136, 

42, 

31, 
140, 
448, 

45, 

39, 
156, 
238, 
110, 
357, 



655 
609 
216 
288 
448 
394 
049 
940 
374 
207 
214 
757 
176 
479 
043 
507 
248 
740 
038 
313 
389 
187 
235 
843 
195 
739 
849 
971 
106 
484 
992 
134 
695 
107 
109 
363 
132 
988 
521 
717 
199 
341 
484 
983 
146 
240 
517 



Total 104,325 



915, 034, 693 



34, 747 



438, 624, 646 



3, 707, 509 



18, 118, 634, 941 



1 Alaska included in the State of Washington. 



' See footnote 2 on p. 6. 



STATISTICS OF INCOME 



77 



Table 5. — Individual returns for 1930 by net income classes, showing the number of 
returns and net income by sex and fatnily relationship 

[For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4] 



Net income classes 
(Thousands of dollars) 


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 
retiu'ns 


Net income 


Number 

of 
returns 


Net income 




70, 660 

639 

160, 076 

2,630 

244, 356 

8,835 

380, 266 

88, 095 

134, 298 

200, 734 

19, 901 

141, 829 

7,805 

90, 275 

4,880 

62, 256 

3,439 

43, 325 

2,822 

32,888 

24. 684 

19, 530 

15, 267 

12, 595 

10, 281 

31, 974 

15, 617 

9,025 

9,671 

4,768 

2,873 

1,789 

1,263 

840 

653 

1,695 

634 

309 

200 

210 

89 

124 

48 

44 

18 

5 

6 

3 

5 


$40,711,727 

354, 920 

249, 572, 064 

4, 483, 120 

615, 290, 310 

22, 228, 817 
1, 335, 584, 633 
328, 945, 188 
583, 753, 228 
900, 983, 622 
107, 215, 237 
774, 148, 588 

50,366,722 
583, 421, 304 

36, 447, 496 
464, 911, 925 

29, 154, 709 
366, 988, 529 

26, 793, 669 
311, 926, 759 
258, 604, 983 
224, 261, 674 
190, 552, 422 
169, 897, 851 
148, 982, 514 
549, 523, 388 
347, 760, 166 
246, 461, 005 
332, 462, 853 
211,430,111 
156, 604, 920 
115, 586, 371 

94, 408, 256 

71, 255, 394 
61, 713, 663 

204, 321, 842 
109, 215, 855 
68, 752, 754 
54, 841, 503 
73, 068, 350 

39, 700, 985 

72, 844, 580 

40, 845, 274 
54,796,117 
30, 806, 588 
11,368,816 
21,273,211 
12, 750, 520 
75, 351, 445 


6,105 

3 

64, 406 

25 

87, 990 

289 

42, 005 

6,703 

7,407 

15,100 

1,060 

8,406 

474 

5,078 

275 

3,473 

245 

2,383 

191 

1,796 

1,321 

1,186 

936 

757 

645 

1,874 

985 

551 

603 

284 

162 

129 

75 

50 

44 

87 

29 

15 

10 

10 

1 

8 


$3, 569, 945 




4,944 




109, 776, 975 




46, 972 




212, 968, 442 




750, 237 


3 under 4 ' (estimated) 


143, 553, 413 




25, 132, 199 




32, 054, 509 




67, 522, 922 




5, 726, 434 




45, 847, 921 




3, 052, 417 




32, 795, 458 


7 under 8 ' - -- 


2, 049, 924 




25, 925, 922 




2, 065, 929 




20, 201, 291 




1, 813, 935 


9 under 10 -- - 


17, 015, 802 


10 under 11 . 


13, 848, 104 


11 under 12 . 


13, 622, 646 


12 under 13 - 


11,679,777 


13 under 14 . - - 


10. 217, 443 




9, 344, 826 


15 under 20 . 


32, 261, 994 


20 under 25 - 


21, 964, 014 


25 under 30 - - 


15, 079, 681 




20,781,254 


40 under 50 - 


12, 641, 277 




8, 950, 426 


60 under 70 - - 


8, 366, 311 


70 under 80 - 


5, 650, 061 


80 under 90 - --- - 


4, 213, 303 




4, 181, 446 


100 under 150 - 


10, 313, 137 


150 under 200 -.- 


5, 026, 693 


200 under 250 - 


3, 316, 058 




2, 712, 266 


300 under 400 


3, 399, 767 


400 under 500 , . 


(2) 


500 under 750 - 


4, 596, 961 






1 000 under 1 500 -- 


2 

1 


(2) 


1,500 under 2 000 


(2) 


2 000 under 3 000 




3 000 under 4 000 






4 000 under 5 000 








1 


(2) 




12, 766, 501 












Total - - 


1, 864, 229 


10. 882, 725, 878 


263, 180 


986, 809, 537 




1. 028, 503 
835, 726 


3, 074, 889, 695 
7, 807, 836, 183 


210, 158 
53, 022 


516,631,923 




470, 177, 614 







' Nontaxable returns. Specific exemptions from normal tax exceed net income. 
> Classes grouped to conceal net income and identity of taxpayer. 



78 



STATISTICS OF INCOME 



Table 5. — Individual returns for 1930 by net income classes, showing the number of 
returns and net income by sex and family relationship — Continued 



Net income classes 
(Thousands of dollars) 



Single women — Heads 
of families 



Number 

of 
returns 



Net income 



Single men— Not heads 
of families 



Number 

of 
returns 



Net income 



Single women — Not 
heads of families 



Number 

of 
returns 



Net income 



Under 1 • (estimated).. 

Under 1 (estimated) 

1 under 2 i (estimated) . 

1 under 2 (estimated).., 

2 under 3 i (estimated) . 

2 under 3 (estimated) — 

3 under 4 i (estimated) . 

3 under 4 (estimated) — . 

4 under 5 i (estimated) . 

4 under 5 (estimated)-.. 

5 under 6 i... 

5 under 6„ 

6 under 7 ' 

6 under 7 -.. 

7 under 8 i 

7 under 8— 

Svmder 9 1 

8 imder 9 

9 under 101 

9 under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 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 

80 under 90 

90 under 100 

100 under 150 

150 under 200 

200imder 250 

250 under 300 

300 under 400 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 

Classes grouped ^ 



Total, 



Nontaxable returns ' 
Taxable returns 



2,841 

12 

35, 615 

23 

34, 129 

124 

11, 109 

1,524 

2,940 

3,094 

1,037 

2,561 

676 

1,518 

417 

1,147 

339 

883 

250 

786 

707 

650 

489 

434 

360 

1,226 

677 

418 

443 

242 

124 

77 

69 

35 

20 

60 

23 

7 

10 

6 

5 

7 

2 



$1, 620, 340 
65, 745 

60, 342, 644 
40, 820 

81, 854, 081 
308, 533 

37, 744, 753 
5, 589, 770 

12, 949, 494 

13, 820, 201 

5, 662, 849 
13, 991, 214 

4, 371, 883 

9, 796, 997 

3, 114, 364 

8, 586, 147 

2, 876, 715 

7, 486, 751 

2, 368, 764 

7, 467, 933 

7, 407, 929 

7, 485, 383 

6, 107, 022 

5, 847, 216 

5,215,966 

21, 093, 519 

15, 078, 054 

11,390,872 

15, 254, 282 

10, 834, 236 

6, 781, 585 
5,011,459 
5, 171, 652 
2, 931, 412 
1, 893, 154 
7, 178, 039 
3, 900, 433 

1, 579, 882 

2, 757, 012 
1, 962, 637 
2, 327, 523 
4, 262, 001 

(2) 



(') 



3, 931, 475 



107, 117 



435, 462, 741 



89, 353 
17, 764 



212, 905, 887 
222, 556, 854 



36, 376 

180 

114,354 

304, 182 

15, 362 

257, 839 

3,828 

68, 477 

2,140 

27, 228 

1,295 

13, 686 

889 

8,837 

710 

6,170 

566 

4,325 

487 

3,524 

3,058 

2,209 

1,974 

1,696 

1,429 

4,650 

2,663 

1,494 

1,720 

920 

616 

392 

268 

210 

143 

390 

153 

70 

44 

55 

29 

27 

17 

13 

2 

6 

1 

1 

1 



$21, 682, 820 
112, 231 
1, 674, 263 
1,114,427 
, 095, 665 
I, 504, 315 
, 094, 957 
, 453, 325 
, 490, 970 
1, 681, 463 
, 089, 581 
,631,601 
, 757, 347 
, 106. 052 
, 308, 809 
, 080, 284 
, 798, 102 
, 639, 912 
, 624, 556 
, 426, 736 
:, 037, 165 
, 348, 669 
, 631, 684 
:, 887, 884 
I, 719, 520 
', 067, 217 
, 289, 022 
I, 833, 830 
i, 193, 395 
1, 978, 016 
, 642, 487 
, 427, 529 
i, 030, 201 
, 834, 824 
, 508, 139 
,470,125 
, 160, 922 
., 357, 184 
!, 110, 034 
; 727, 557 
!, 797, 109 
i, 629, 684 
, 677, 736 
i, 358, 018 
(2) 
15, 110, 476 

(2) 
(2) 
(2) 

26, 613, 580 



530, 
36 

610 
13 

233, 
9, 

120 
7, 

74, 
5, 
57, 
5, 
46, 
4, 
36, 
4, 
33, 
32, 
25, 
24, 
22, 
20, 
80, 
59, 
40, 
59, 
40, 
33, 
25, 
20, 
17, 
13, 
46, 
26, 
15, 
12, 
18, 
12, 
16, 
14, 
15, 



19, 302 

177 

83, 217 

126, 482 

15, 408 

89, 159 

7,073 

28,600 

3,989 

14, 150 

2,029 

7,401 

1,458 

6,269 

1,079 

3,948 

868 

3,030 

696 

2,546 

2,506 

2,133 

1,776 

1,419 

1,300 

4,368 

2,531 

1,634 

2,038 

1,071 

715 

410 

286 

207 

145 

418 

149 

67 

31 

46 

21 

25 

10 

13 



$11,237,840 
86,398 
,379,550 
, 530, 431 
, 096, 746 ■ 
;, 069, 834 
, 320, 644 
., 067, 071 
, 751, 360 
1, 959, 148 
, 083, 303 
V 495, 952 
, 451, 715 
, 100, 688 
, 074, 740 
, 513, 355 
, 361, 114 
, 662, 279 
, 616, 198 
, 162, 052 
, 275, 223 
, 484, 767 
!, 174, 532 
, 151, 353 
, 836, 240 
, 397, 998 
, 406, 286 
, 777, 092 
1, 279, 395 
, 770, 783 
', 135, 782 
, 439, 322 
, 373, 903 
, 560, 001 
, 713, 097 
I, 459, 744 
, 597, 769 
, 743, 817 
, 450, 533 
, 762, 407 
, 544, 800 
, 045, 797 
, 731, 294 
, 886, 903 



125 
218, 
37 
212 
24 
98 
17 
62 
11 
40 

9 
34 

8, 
29, 

7, 
25, 

6, 
24, 
26, 
24, 
22, 
19, 
18, 
75, 
56, 
44, 
70, 
47, 
39, 
26, 
21, 
i; 
13, 
50, 
25, 
14, 

8, 
15, 

9, 
15, 

8, 
15, 



12, 148, 767 



894, 706 



2, 755, 809, 423 



439, 205 



1,704,168,023 



176, 007 
718, 699 



276, 617, 070 
2, 479, 192, 353 



135, 119 
304, 086 



258, 373, 210 
1, 445, 794, 813 



1 Nontaxable returns. Specific exemptions from normal tax exceed net income. 

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



STATISTICS OF INCOME 



79 



Table 5. — Individual returns for 1930 by net income classes, showing the number of 
returns and net income by sex and family relationship — Continued 



Net income classes 
((Thousands of dollars) 



lUnder 1 ' (estimated).. 

Under 1 (estimated) 

1 under 2 ' (estimated). 

1 under 2 (estimated)... 

2 under 3 i (estimated) . 

2 under 3 (estimated)... 

3 under 4 i (estimated) . 

3 under 4 (estimated)... 

4 under 5 i (estimated) . 
4 under 5 (estimated)... 

6 under 6 '. 

6 under 6 ..- 

•6 under 7 ' 

6 under 7 

7 under 8 ' 

.7 under 8— 

Simdergi 

8 under 9 

•Sunder 10 1 

•9 under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15 

15 under 20..- 

20 under 25 

-25 under 30.. 

sounder 40. 

40 under 50- 

sounder 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 1,500 

1,500 under 2,000.. 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 

5,000 and over 

■Classes grouped '.. 



Total. 



■Nontaxable returns '. 
Taxable returns. 



Wives filing separate 
returns from hus- 
bands 



Number 

of 
returns 



6,740 
6,965 
8,653 
9,492 
4,662 
9,531 
3,375 
8,478 
1,997 
7,629 
1,204 
3,866 
1,005 
2,916 

795 
2,438 

711 
2,081 

715 
1,751 
1,888 
1,584 
1,382 
1,206 
1,065 
3,572 
2,222 



104, 325 



29,857 
74, 468 



Net income 



$3. 626, 191 
3, 818, 786 

13, 021, 428 

14, 543, 424 
11, 379, 558 
23, 615, 018 
11,678,394 
29, 574, 806 

8, 881, 646 
34, 379, 372 

6, 587, 599 
21, 147, 729 

6, 511, 735 
18, 882, 575 

5, 959, 816 

18, 244, 385 
6, 026, 567 

17, 645, 814 
6, 808, 354 
16,640,311 

19, 799, 539 
18, 199, 519 
17, 246, 996 

16, 283, 777 
15, 455, 951 
61, 821, 742 
49, 500, 793 
40, 461, 762 
56, 537, 049 
43, 184, 734 
32, 518, 182 
25, 505, 115 

17, 873, 012 
15, 187, 212 
12, 707, 007 
46, 853, 332 
26, 435, 207 
13, 139, 797 
12, 808, 574 
16, 335, 683 

5, 841, 331 
17,611,841 

6, 654, 065 
12, 892, 937 

5, 086, 997 
(2) 



(2) 
30, 119, 031 



915, 034, 693 

80, 481, 288 
834, 553, 405 



Commimity property 
income 3 



Number 

of 
returns 



254 

7,226 

198 

5,225 

164 

3,848 

130 

2,874 

121 

2,227 

1,740 

1,470 

1,169 

962 

817 

2,447 

1,331 

708 

766 

397 

211 

112 

94 

58 

33 

70 

26 

23 

9 

17 

3 

13 



34, 747 



867 
33,880 



Net income 



$1, 382, 150 

39, 550, 662 

1, 286, 858 

33, 782, 386 

1,231,358 

28, 774, 925 

1,101,438 

24, 373, 910 

1, 149, 759 

21, 096, 881 

18, 228, 298 

16, 880, 247 

14,580,979 

12, 983, 846 

11,816,390 

41, 880, 326 

29, 607, 393 

19, 378, 660 

26, 212, 664 

17, 676, 506 

11,595,184 

7, 221, 952 

6, 973, 322 

4, 964, 717 

3, 109, 354 

8, 574, 415 

4,418,998 

5, 186, 075 

2, 504, 603 

5, 943, 556 

1, 259, 748 

7, 867, 625 



6, 029, 461 



438, 624, 646 

6, 151, 563 
432, 473, 083 



Grand total 



Number 

of 
returns 



142, 024 

7,976 

466, 321 

442,834 

401, 907 

365, 777 

447, 656 

201, 877 

152, 771 

267, 935 

26, 780 

184, 975 

12, 505 

119, 118 

8,320 

83,280 

6,298 

58, 901 

5,282 

45, 518 

35,904 

28, 762 

22, 993 

19, 069 

15, 897 

50, 111 

26, 026 

15,311 

16,881 

8,653 

5,294 

3,305 

2,294 

1,580 

1,172 

3,111 

1,170 

550 

351 

391 

161 

233 

85 

86 

24 

21 

7 

4 



3, 707, 509 



1, 669, 864 
2, 037, 645 



Net income 



$82, 

4, 

726, 

767, 

994, 

869, 

1, 565, 

720, 

664, 

1, 200, 

144, 

1,009, 

80, 
769, 

62, 
622, 

53, 
498, 

50, 
431. 
376. 
330, 
286, 
257, 
230, 
862, 
579, 
418, 
580, 
384, 
289, 
213, 
171, 
133, 
110, 
374, 
200. 
122, 

96, 
135, 

71, 
138, 

72, 
105, 

40, 

49, 

24, 

17, 
122, 



448, 863 
443, 024 
766, 924 
759, 194 
684, 802 
476, 754 
976, 794 
762, 359 
881, 207 
346, 728 
747, 153 
813, 667 
798, 677 
885, 460 
186, 507 
036, 943 
384, 574 
998, 486 
175, 135 
736, 474 
201, 241 
282,905 
973,412 
269, 370 
371, 407 
046, 184 
605, 728 
382, 902 
720, 892 
515, 663 
228, 566 
558, 059 
480, 407 
946, 863 
825, 860 
170, 634 
755, 877 
075, 567 
184, 525 
199, 957 
931, 165 
858, 489 
834,888 
036, 547 
862, 820 
529,022 
827, 473 
014, 374 
634, 419 



18,118,634,941 



4, 426, 050, 636 
13, 692, 584, 305 



1 Nontaxable returns. Speciflc exemptions from normal tax exceed net income. 

2 Classes grouped to conceal net income and identity of taxpayer. 
' See footnote 2 on p. 6. 



80 



STATISTICS OF INCOME 



Table 6.' — Individual returns for 1930 by States and Territories, showing sources 
of income and deductions, net income, and net Loss for prior year 

[For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4] 



States and Territories 



Alabama.- 

Alaska s -. 

Arizona 

Arkansas 

California. _- 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii - 

Idaho 

nilnols 

Indiana 

Iowa 

Kansas -- 

Kentucky 

Louisiana 

Maine-- 

Maryland -. 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana - 

Nebraska 

Nevada 

NewHampshire- 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota-. 1 

Ohio - 

Oklahoma 

Oregon 

Pennsylvania.. - 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas - 

Utah -- 

Vermont.-- 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



Sources of Income 



Wages and 
salaries 



$57, 821, 922 



Business 



$13, 008, 044 



Partnership i 



$7, 464, 067 



Profit from 
sale of real 

estate, 

stocks, 
bonds, etc., 
other than 

taxed as 
capital net 
gain from 
sale of as- 
sets held 
more than 

2 years 



$2, 967, 622 



Capital net 
gain from 
sale of as- 
sets held 
more than 
2 years 



$1, 403, 166 



22, 
26, 

655, 
60, 

189, 
24, 

139, 
61 
86, 
19 
13; 

977, 

174, 
80, 
54, 
75; 
81 
36, 

174. 

499; 

398, 

148; 

26, 

252, 

25, 

55; 

S. 

26; 

571 

10, 

,261 

69, 

14, 

581 
86 
61 

814, 
64, 
28, 
14 
87 

236, 
27; 
18 
93 

135, 
63, 

213 
12; 



!, 869, 161 
i, 221, 157 
, 969, 209 
I, 566, 933 
, 281, 344 
, 829, 007 
', 865, 683 
, 990, 267 
i, 112, 049 
I, 714, 735 
, 236 531 
', 825, 980 
, 594, 170 
', 448, 414 
:, 218. 408 
., 211, 354 
, 577, 194 
i, 655, 466 
, 208, 420 
V 767. 630 
;, 010, 047 
;. 697, 775 
I, 212, 518 
!, 100. 526 
1, 481, 981 
i, 656, 663 
;, 129, 769 
1, 207, 090 
, 490, 806 
I, 735. 888 
, 252, 863 
>, 710, 688 
, 060, 532 
, 929, 742 
i, 553, 750 
, 989, 256 
, 710, 312 
, 419, 964 
i, 448, 613 
, 730. 234 
. 647, 132 
i, 412, 297 
', 512, 618 
;, 252, 739 
, 664, 244 
, 495, 571 
, 816, 425 
1, 406, 075 
!, 231, 331 



8, 


884, 


9, 


371, 


245, 


832, 


25, 


349, 


47, 


167, 


6, 


132, 


29, 


486, 


23, 


530, 


16, 


800, 


fi, 


413, 


9, 


4.59, 


196, 


.594, 


44, 


820, 


49, 


036, 


40, 


094, 


21, 


2;ffl, 


21, 


976, 


18 


668, 


48, 


649. 


126, 


919, 


89, 


590, 


47, 


342, 


8, 


779, 


53 


697, 


9 


848, 


32 


741, 


3, 


167, 


11, 


656, 


120 


608, 


7, 


521, 


479, 


922, 


15 


356, 


7 


553, 


118, 


839, 


29, 


644, 


22, 


264, 


249, 


891, 


16, 


025, 


7 


949. 


11. 


122, 


21, 


675, 


83. 


894, 


8, 


333, 


6, 


959, 


24 


750, 


49 


921, 


18 


778, 


55 


184, 


6 


601, 



2, 


752, 


4, 


958. 


92, 


476, 


7, 


282 


14, 


693, 


2, 


421 


8, 


273, 


7, 


797, 


8, 


192 




828 


1, 


921, 


87, 


432 


16, 


333 


13 


797 


12 


046 


8 


899 


10 


570 


4 


302 


18 


3,57 


39 


8,54 


28 


651 


17. 


908 


3, 


798 


19, 


690 


3, 


323 


10, 


293 


1 


245 


2 


.595 


39 


902 


2 


387 


312 


645 


6 


278 


2 


342 


43 


875 


12 


814 


6, 


815 


82, 


596 


5, 


974, 


2, 


974 


3, 


279 


11, 


294 


44 


816 


2. 


051 


2. 


005 


10, 


130 


12, 


757, 


6 


737 


18, 


385 


1 


415 



1, 853 

1, 412; 

59, 080, 

4, 567, 
17, 014 

2, 473 
5, 688, 
5, 478, 
3, 493, 
1,042, 
873, 
51, 104; 
6, 835, 
3, 421; 

5, 525; 
5, 013; 
4, 834, 
3, 520, 

10, 853, 
40, 866; 
26, 588; 

7, 457, 
976; 

11, 227 

1, 260; 

2, 956; 
413 

2, 239 
28, 577, 

986, 
146, 393, 

3, oie; 

445 

28, 155, 

9, 785, 

3,381 

57, 900, 

4, 624, 
1, 156; 

531 
4, 202, 
24, 334 
1, 374, 
1, 540, 
4, 545, 
7, 093 
3, 981 

12, 965; 
706, 



,387 
,024 
,692 
,027 
,118 
,800 
,339 
,178 
,842 
!,365 
,970 
,324 
,018 
,099 
1,956 
,990 
,174 
,564 
,995 
1,598 
,228 
,622 
1,525 
,271 
,340 
,247 
,109 
,632 
,829 
,897 
,092 
;, 707 
,032 
,183 
1.380 
,104 
1,769 
,764 
i,043 
,014 
!,931 
,791 
,297 
1,648 
.,187 
,480 
,476 
1,510 
1,028 



1, 514, 470 

49, 562 
31, 434, 083 

2, 096, 124 
14, 534, 681 

2, 355, 111 

2, 215, 788 
2, 468, 296 
1, 648, 195 
1, 021, 148 



42, 067, 355 

7, 208, 700 

819, 721 

952, 334 

1, 515, 008 

1, 932, 193 

1, 125, 021 

7, 709, 703 

33, 132, 320 

20, 959, 142 

3,951,805 

283, 746 

12, 157, 991 

342, 778 

1, 047, 713 

520, 304 

630, 358 

19, 837, 600 

59.904 

215. 816, 077 

2, 035, 833 

7.255 

37, 459, 957 

6, 254, 759 

813, 718 

49, 295, 327 

3, 357, 537 

32, 743 



773, 332 
11, 468, 265 

265, 338 

346, 422 
1, 184, 716 
5, 365, 970 

387, 097 
4. 533, 514 



Total 9,921,952,483 2,628,056,629 1,089,646,082 636,738,218 556,392,180 974,325,446 



' For explanation of item, see p. 9» 



' Alaska included in the State of Washington. 



STATISTICS OF INCOME 



81 



Table 6.— Individual returns for 1930 by States and Territories, showing sources 
of income and deductions, net income, and net loss for prior year — Continued 



Sources of income 



States and Territories 



Interest on 

Government 

obligations 

not wholly 

exempt from 

tax 



Dividends 

on stock of 

domestic 

corporations 



Fiduciary i 



Interest and 
other income 



Total income 



Alabama 

Alaska 2 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia- 
Florida -. 

Georgia 

Hawaii... 

Idaho 

Illinois -. 

Indiana 

Iowa.- 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota. 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island. 

South Carolina 

South Dakota 

Tennessee 

Texas... 

Utah.. 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



$150, 106 



$14, 686, 532 



1. 735, 617 



$9, 275, 842 



$116, 579, 592 



Total.. 38, 133, 605 



41,037 

42. 427 

2, 085. 355 

358, 799 

845, 449 

742, 775 

493, 331 

441. 370 

270, 674 

72, 962 

18, 949 

2, 809, 312 
1. 258, 053 

225, 532 
273, 337 
440,233 
284, 662 
195, 992 
647, 959 

1, 997. 951 

860. 452 

872, 937 

25, 304 

1,412,588 

102, 707 

120, 360 

5,512 

100, 545 

1, 271, 285 
12, 453 

7, 865, 176 

212, 346 

9,909 

3, 835, 792 
474, 081 
156, 832 

3, 751, 883 

283. 859 

36, 019 

24, 489 

231,739 

1, 099, 381 

58, 082 

47, 631 

310, 592 

278, 088 

506,419 

434, 668 

36, 211 



4, 817, 300 

5. 104. 507 

24.5, 138, 259 

26, 676, 642 
141, 572, 350 

39. 529. 752 
31, 920, 148 
35, 109, 846 

23. 077, 437 
12, 445, 731 

2, 270, 582 
339, 336, 495 

49. 508. 059 

27, 868, 646 
14, 665, 143 
34, 660, 961 
22. 147, 176 
22, 665, 073 
86, 435, 696 

291. 904, 273 

156, 705. 568 

51, 589, 542 

4. 569, 205 
95. 187, 452 

5. 614. 914 
13. 085, 780 

3, 208, 381 
16, 291, 773 

200. 667, 460 

2, 591. 394 

1, 134, 430. 593 

32, 356, 322 

1,614,022 

228, 504, 383 

24, 204. 344 

11, 052, 707 

431, 625. 929 

43, 075. 945 

5, 768, 417 

2 491, 387 

24. 449, 939 
61, 951, 969 

7, 826, 512 
9, 404, 551 
30, 751, 966 
29, 789, 299 
27, 129, 186 
67, 824, 515 
1, 999, 862 



4, 197, 303, 925 



609, 833 

857, 080 

25, 284, 888 

2, 047, 141 

11,644,101 

1, 991, 467 

6, 004, 300 

4, 181, 580 

1. 874, 671 

1, 063, 272 

212. 975 

36, 618, 068 

2, 220, 288 

1, 628, 036 

1, 175, 139 

2, 730, 846 

1, 412, 540 

2, 322, 432 

13, 744, 565 

31, 827, 817 

9, 762, 530 

4, 371, 616 

328, 328 

6, 868, 671 

349, 273 

1,116,951 

961, 481 

1, 168, 217 

22, 838, 976 

342, 328 

126, 960, 100 

1,455,634 

99, 647 

14,083.012 

1, 275, 764 
1,121,316 

58, 484, 482 

4, 712, 208 
803. 542 
178, 623 

2, 575, 100 

5, 750, 678 
389, 666 
858, 088 

3, 213, 794 
2, 077, 521 
1, 147, 401 

4, 696, 051 
281, 650 



4, 617, 711 

3, 956, 893 

139, 035, 159 

14, 706, 272 

37, 471, 545 

6, 438, 202 

21, 705, 793 

17, 158, 044 

8, 204, 233 

2, 410, 324 

2, 288, 099 
283, 493, 074 

14, 147, 538 
18, 897, 458 
9, 133, 505 
10, 523, 878 
14, 719, 165 
14, 589, 291 
40, 973, 142 
114,516,835 
71. 654, 751 
25. 250, 401 
3, 836, 979 
36, 790, 953 

3, 691, 936 
10, 129. 152 

1, 297, 150 

6, 342, 213 

106, 166, 762 

3, 205, 740 
467, 102, 580 

4, 595, 455 
2, 130, 210 

49, 719, 704 
10, 887, 476 

9, 876, 270 

175, 333, 433 

15, 909, 338 

4, 206, 872 

2, 388, 291 
10, 153. 891 
41, 832, 529 

3, 501, 708 

4, 544, 287 
13. 084, 848 
20, 977, 351 

4, 297, 289 

41, 582, 598 

1, 685, 468 



51, 562, 289 
56, 763, 408 

1, 618, 864, 375 

151, 222, 226 

492, 069, 674 

89, 090, 814 

256, 812, 457 

168, 319, 406 

159, 868, 698 

46, 364, 333 

31, 961, 892 

2, 090, 684, 305 

334. 006, 475 

210, 858, 569 

154. 471, 647 

169, 442, 152 

171, 600. 786 
107, 746, 635 
418, 993. 116 

1,210,789,885 
844, 762, 111 
319, 032, 225 

52, 639, 617 
515, 832, 673 

52, 665, 124 

136, 082, 670 

19, 838, 071 

70, 095, 137 

1, 147. 373, 805 

29, 828, 414 

5, 292, 568, 131 

144. 121, 166 

29, 858, 235 

1,158,557,600 

204, 004, 390 

124. 014, 138 

1, 995. 494. 135 

164, 071, 753 

54, 849, 051 

37, 234, 045 

172, 704, 029 
572, 614, 725 

53, 338, 267 
45, 523, 468 
192. 245, 198 
276, 928, 938 
135. 194. 018 
436. 596. 474 
26. 305, 168 



429, 459, 304 1, 940, 437, 638 



22, 412, 445, 510 



' For explanation of item, see pi 9. 



2 Alaska included in the State of Washington. 



82 



STATISTICS OF INCOME 



Table 6.- — Individual returns for 1930 by States and Territories, showing sources 
of income and deductions, net income, and net loss for prior year — Continued 



States and Territories 



Deductions 



Net ]oss from 

sale of real 
estate, stocks, 
bonds, etc., 
other than 
reported for 
tax credit on 
capital net 
loss from 
sale of as- 
sets held 
more than 2 
years 



Net loss 
from busi- 
ness and 
partner- 
ship 



Contribu- 
tions 



All other 3 



Net income 



Alabama 

Alaska!! 

Arizona 

Arkansas 

California 

Colorado 

Connecticut... 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

liouisiana 

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 



, 183, 557 



$1, 144, 171 



$2, 502, 041 



$15, 849, 313 



$93, 900, 510 



1, 

1, 
63, 

6, 
32, 
10, 

8, 
10, 

5, 

1, 

119, 
10, 
5, 
3, 
8, 
6, 
4, 
17, 
64, 
39, 
12, 

24, 
1, 
2, 

2, 
55, 

464, 
5, 

57, 
7, 
3, 
102, 
9, 
1, 

4, 

13, 

1, 

1, 

7, 
7, 
4, 
16, 



,532 
,033 
1,138 
1,973 

,187 
,790 
1,160 
,067 
■,176 
,047 
,936 
,097 
,933 
,692 
,215 
,429 
,826 
,061 
,395 
,542 
,575 
,561 
1.137 
.336 
1,170 
,414 
,952 
1,056 
1,450 
:,282 
1,268 
1,802 
1,506 
,898 
,658 
, 260 
,006 
1,257 
1,399 
,264 
1,429 
i,'229 
1,079 
1,755 
,726 
,078 
1,160 
,920 
,897 



700, 

992, 

16, 386, 

1, 115 

2, 532 

824, 

1,010 

2, 132, 

1, 493, 
418 
257, 

14, 249, 

2, 568, 

1, 589, 

2, 295, 
1, 823 
1, 644, 

661 

3, 165, 

5, 827, 

6, 749, 
1, 964 
1, 107, 
3,411 

743 

1, 182 

143 

455, 

4, 564 
277 

39, 165, 
1,818, 

5 
7, 113, 
3. 896, 
1, 073 
16, 060, 
1, 406, 

742, 

365, 
1, 243 
9, 101 

244, 

333 
1, 449, 
1,561 

719, 
1, 883, 

359 



540, 

1, 390, 
17, 761 

2, 353, 
9, 914 

1, 904, 
4, 044, 

2, 749, 

3, 312 
692 
294, 

41, 156 
6, 320, 
3, 745, 

2, 687, 

3, 557, 
2, 697, 
1, 892 
6, 666, 

20, 579 
15, 599, 
5, 825 

1, 319, 
11, 065, 

472, 

2, 270, 
243! 

1, 146 

20, 391 

298, 

109, 119, 

5, 049, 
492, 

24, 806, 
3,417, 
1, 422, 

47, 407 

3, 310, 

1, 547, 
518 

4, 128; 

9, 198, 
761 
905, 

4, 740, 

2, 793, 
2, 568, 

6, 951 
237 



6 


234, 


9 


846, 


190 


523, 


15, 


627, 


46, 


384, 


11 


41.3, 


25, 


418, 


26 


149, 


21 


835, 


6, 


996, 


3, 


217, 


285, 


546, 


33, 


810, 


25, 


369, 


18, 


832, 


20. 


008, 


22 


209, 


10 


034, 


36 


565, 


110, 


010, 


114, 


174, 


31, 


773, 


8, 


909, 


56, 


822, 


4, 


833, 


15, 


976, 


1 


984, 


6, 


039, 


109 


868, 


3, 


949, 


490 


424, 


28, 


538, 


3 


933, 


118 


875, 


32 


067, 


12, 


32,5, 


209 


222, 


13 


693, 


8 


53,5, 


4 


51.5, 


22 


372, 


91 


470, 


5 


546, 


3 


659, 


22 


721, 


26 


564, 


16 


725, 


54 


092, 


2 


226, 



42, 

43, 

1, 330, 

125, 

400, 

64, 

217, 

126, 

128, 

37, 

27, 

1, 630 

280, 

174, 

127, 

135, 

138, 

90, 

354, 

1, oia 

668, 
266, 

40, 
419, 

45, 
113, 

16, 

60, 
956, 

24, 

4, 189, 

103 

24, 
950, 
157, 
106, 
1, 620, 
136, 

42; 

31 
140, 
448, 

45, 

39, 
156 
238: 
110, 
357, 

22, 



I, 776, 084 
, 282, 986 
I 603, 655 
, 795, 609 
i, 674, 216 
, 913, 288 
, 558, 448 

V 910, 394 
, 081, 049 
, 245, 940 
, 757, 374 
1, 447, 207 
I, 940, 214 
, 965, 757 
, 629, 176 
i, 098, 479 
1, 836, 043 
I, 690, 507 
, 627, 248 
1, 333, 740 
, 391, 038 
., 572, 313 
i, 556, 389 
i, 648, 187 
i, 495, 235 
, 934, 843 
i, 688, 195 

V 014, 739 
1, 732, 849 
, 970, 971 

1. 130. 106 
, 624, 484 
, 476, 992 
I, 397, 134 
; 410, 695 

1. 076. 107 
I, 314, 109 
1, 571, 363 
;, 714, 132 
, 453, 988 
1, 422, 521 
1, 849, 717 
i, 369, 199 
1, 259, 341 
1, 272, 484 
1, 857, 983 
I, 726, 146 
', 657, 240 
i, 979, 517 



Total 1,232,776,310 172,537,519 424,770,746 2,463,725,994 18,118,634,941 39,920,711 



* Alaska included in the State of Washington. 

3 Includes "taxes paid" and "interest paid" and other deductions. (See Tables 8 and 8A.) 

* This item appears in Tables 1 and 2 of Statistics of Income for 1929 and earlier years. The figures 
texclude in all years amounts for net incomes under $5,000. 



STATISTICS OF INCOME 



83 



Table 7. — Individual returns for 1930 by net income classes, showing sources of 
income and deductions, net income, and net loss for prior year 

[For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4] 







Sources of income 






Net income classes 
(Thousands of dollars) 


Wages and 
salaries 


Business 


Partnership i 


Profit from 
sale of real es- 
tate, stocks, 
bonds, etc., 
other than 
taxed as capi- 
tal net gain 
from sale of as- 
sets held more 
than 2 years 


Capital net 
gain from 
sale of as- 
sets held 
more than 
2 years 


Under 5 (estimated) 


$5, 514, 346, 298 

757, 905, 457 

518,821,960 

397,872,489 

302,392,983 

256, 262, 875 

193,410,213 

165, 705, 920 

138, 080, 773 

122, 967, 234 

109,029,812 

374, 579, 047 

224,621,237 

148,820,729 

182, 810, 960 

107, 737, 807 

72,113,546 

53, 694, 426 

39, 483, 378 

27, 982, 255 

21,556,824 

65, 454, 755 

30, 259, 164 

17, 464, 230 

12, 316, 468 

16, 044, 838 

7, 170, 438 

17,511,696 

3, 455, 894 

7, 627, 487 

3, 103, 849 

505, 309 

5, 186, 850 

289, 573 

5, 365, 809 


$1,412,604,477 

210, 800, 635 

153,354,785 

119, 889, 609 

93, 869, 763 

77,077,640 

58, 256, 651 

48, 264, 198 

40, 946, 497 

34, 968, 183 

28, 839, 233 

102, 082, 660 

56, 743, 582 

38, 944, 638 

44, 067, 690 

26, 379, 351 

17, 688, 781 

13, 029, 750 

7,889,416 

5, 414, 194 

4, 264, 851 

16,681,191 

6. 366, 196 

2,832,054 

2, 180, 119 

1,046,709 

1,861,078 

1, 914, 083 

499, 393 

289, 437 


$302, 715, 459 

74, 864, 130 

60, 029, 288 

51, 143, 966 

41,727,326 

37, 068, 160 

29,231,359 

27, 296, 877 

23, 748, 238 

21, 217, 610 

18, 998, 502 

73,481,683 

49, 886, 618 

36, 635, 826 

48, 248, 934 

34, 298, 459 

27, 050, 942 

16, 825, 683 

16, 351, 663 

14, 353, 804 

9,742,464 

28, 291, 068 

13, 967, 636 

9, 483, 279 

7, 467, 819 

6, 634, 086 

3, 906, 338 

2,384,580 

2, 691, 589 

310,693 

1, 363, 849 

111, 543 


$109,085,305 

31, 585, 422 

27, 822, 007 

27, 129, 734 

25,011,141 

23, 762, 379 

20, 553, 589 

17, 530, 193 

16, 935, 075 

16, 804, 825 

14, 196, 363 

59,117,080 

47, 326, 428 

34, 439, 863 

62, 223, 121 

30, 027, 324 

17, 745, 690 

9, 859, 106 

6, 466, 989 

4, 501, 660 

4, 216, 088 

11,463,562 

6, 467, 441 

2, 391, 734 

1, 602, 568 

3, 093, 582 

2, 179, 003 

2, 926, 773 

1,116,419 

3, 748, 082 

2,811,346 

3, 518, 368 

94 

40, 202 

39, 772 








6 under 7 




7 nniifir 8 




8 under 9 




9 under 10 . 




in iinrlpr 11 




11 imrler 12 




12 under 13 




13 under 14 . . 




14 under 15 .. 




15 under 20 




20 under 25 




25 under 30 




30 under 40 


$4, 285, 274 


40 under 50 .- 


9, 286, 673 


50 under 60 


16, 474, 618 


60 under 70 


18, 406, 869 


70 under 80. 


18, 236, 762 


80 under 90 


17, 240, 762 


90 under 100 


17, 449, 688 


100 under 150 


63, 887, 781 


150 under 200 


47, 758, 193 


200 under 250 


35, 777, 534 


250 under 300 


26, 248, 493 


300 under 400 


41,573,301 


400 under 500 

500 under 750 


25, 577, 775 
46, 761, 616 


760 under 1,000 


32, 614, 534 


1,000 under 1,500 


34, 491, 380 


1,500 under 2,000 


8,511,505 


2,000 under 3,000.. 




16,193,898 




34,361 


2, 127, 736 


4,nnn imripr 5,nno ... 




2,705,984 


6,000 and over 


5,624 


126, 734 


72, 782, 814 






Total 


9,921,962,483 


2, 628, 056, 629 


1, 089, 646, 082 


636, 738, 218 


556, 392, 180 







For explanation of item, see p. 9. 



84 



STATISTICS OF INCOME 



Table 7. — Individual returns for 1930 by net income classes, showing sources of 
income and deductions, net income, and net loss for prior year — Continued 



Net income classes 
(Thousands of dollars) 



Sources of income 



Rents and 
royalties 



Interest on 
Government 
obligations 
not wholly 
exempt from 
tax 



Dividends on 
stock of do- 
mestic cor- 
porations 



■pi-^.i^io,.,, 1 Interest and 
^'^"c'^^y Mother income 



Total income 



Under 6 (estimated). 
6mider6 

6 under 7 

7 under 8 

Sunder 9 

Sunder 10-. 

10 under 11 

11 under 12 

12 under 13 

13 imder 14 

14 under 15 

15imder 20 

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 1,500 

1,500 under 2,000 

2,000 imder 3,000 

3,000 under 4,000 

4,000 imder 5,000 

5,000 and over 



$494, 
60, 
45, 
37, 
30, 
25, 
20, 
17, 
15, 
14, 
11, 
44, 
29, 
19, 
26, 
15, 
10, 
7, 
6, 
4, 
2 

W, 
4, 
4, 

3, 
1, 
2, 

1, 
2, 



Total. 



974, 325, 446 



110 



$1, 810, 194 
1, 516, 159 
1, 575, 029 
1, 169, 947 

1, 294, 173 
5, 046, 834 
4, 085, 202 
2, 925, 568 
4, 083, 770 

2, 639, 491 
2, 007, 310 
1, 288, 324 

970, 125 

698, 989 

567, 584 

1, 690, 028 

1, 530, 031 

1, 083, 330 

385, 504 

275, 561 

183, 979 

307, 353 

74, 514 

69, 992 

822, 117 

10,463 

6,170 

5,596 

10, 268 



$488, 648, 239 

123, 927, 794 

118, 970, 054 

112,680,911 

109,612,834 

108, 063, 517 

89, 400, 198 

82, 452, 509 

78, 453, 322 

74, 834, 942 

69, 986, 899 

302, 942, 797 

234, 564, 001 

178,447,126 

280, 223, 768 

190, 776, 044 

157, 447, 728 

117, 572, 205 

101, 681, 472 

84, 714, 241 

66, 359, 988 

238, 099, 831 

136, 693, 543 

77, 535, 096 

61, 988, 905 

86, 792, 745 

46, 405, 497 

97, 758, 450 

50, 732, 202 

71, 694, 140 

27, 877, 377 

33, 340, 288 

23, 970, 997 

16, 728, 761 

56, 025, 504 



$91, 059, 272 

20,588,011 

18, 466, 906 

16, 230, 536 

14, 858, 897 

14, 078, 751 

11, 740, 027 

11, 417, 773 

10, 179, 147 

8, 987, 861 

8, 731, 158 

34, 529, 931 

25, 710, 928 

21, 561, 733 

30, 266, 007 

20, 146, 984 

15, 700, 925 

9, 407, 326 

7, 066, 663 

5, 379, 815 

3, 832, 333 

11, 921, 501 

4, 831, 261 

1, 945, 013 

1, 578, 049 

2, 691, 028 
556, 069 

1, 684, 909 

2, 067, 402 
1, 849, 668 

153, 867 
199, 059 
40, 494 



$792, 245, 329 

97, 250, 659 

81, 296, 799 

71, 027, 220 

62, 437, 304 

55, 845, 655 

45, 740, 243 

39, 774, 065 

35, 420, 053 

30, 651, 138 

29, 886, 901 

110,547,096 

77, 844, 182 

55, 088, 655 

75, 947, 572 

48, 750, 531 

36, 104, 411 

26, 386, 446 

20, 360, 600 

15, 291, 839 

13, 021, 499 

37, 764, 059 

18, 045, 707 

9, 520, 454 

7, 742, 274 

9, 902, 366 

4, 469, 880 

7, 521, 678 

5, 515, 836 

6, 524, 932 
2, 803, 470 
1, 879, 031 
2, 712, 106 

449, 948 
6, 677, 803 



$9, 205, 

1, 377, 

1, 024, 

833, 

680, 

598, 

470, 

411, 

360, 

324, 

292, 

1, 106, 

750, 

635, 

748, 

486, 

373, 

273, 

223, 

179, 

143, 

484, 

270, 

162, 

121, 

171, 

93, 

180, 

99, 

126, 

49, 

66, 

34, 

20, 

140, 



628, 932 
333, 685 
534, 319 
035, 507 
579, 166 
072, 140 
864, 239 
830, 312 
472, 624 
648, 458 
390, 123 
816,039 
082, 454 
712, 260 
978, 857 
036, 053 
165, 378 

986. 874 
648, 717 
599, 436 
924, 991 

348. 697 

564. 875 
329, 272 

427. 698 
863,089 
458, 601 
744, 846 
619, 420 
784, 808 
595, 377 
082, 901 
094,060 
220, 064 
081,438 



38, 133, 605 



4, 197, 303, 925 



429, 459, 304 



1, 940, 437, 638 



22, 412, 446, 510 



1 For explanation of item, see p. 9 . 



STATISTICS OF INCOME 



85 



Table 7. — Individual returns for 1930 by net income classes, showing sources of 
income and deductions, net income, and net loss for prior year — Continued 



Net Income classes 
(Thousands of dollars) 



Under 5 (estimated) 
Sunder 6 

6 under 7 

7 under 8 

Sunder 9 - 

D under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 _.. 

14 under 15..- 

15 under 20 

20 under 25- ..- 

25 under 30 

sounder 40 

40 under 50 

sounder 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 1,500... 
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 



Deductions 



Net loss from 

sale of real 

estate, stocks, 

bonds, etc., 

other than 

reported for 

tax credit on 

capital net 

loss from sale 

of assets held 

more than 2 

years 



$285, 
46, 
42, 
38, 
35, 
34, 
30, 
25, 
24, 
23, 
23, 
92, 
66, 
45, 
69, 
39, 
34, 
25, 
22, 
19, 
14, 
50, 
34, 
17, 
12, 
15, 
11, 
21, 
13, 
5, 
1, 
2, 
1, 
1, 
1, 



654, 869 

859, 727 
237, 676 
611, 154 
642, 652 
728, 725 
869, 512 
955, 119 
425, 649 
852, 617 
656, 912 
620, 934 
56S, 329 
563, 212 
437, 380 
248, 294 
247, 188 
063, 901 
451, 890 
914, 186 
581, 964 
040, 699 
914, 560 
666, 935 
918, 871 
366, 073 
219, 996 
129, 797 
115,738 
152, 019 
646, 460 
476, 092 
882, 477 
194, 502 

860, 201 



1, 232, 776, 310 



Net loss 
from busi 

ness and 
partnership 



$67, 318, 947 
6, 685, 619 
5, 515, 825 
5, 091, 313 
3, 990, 627 

4, 263, 504 
3, 281, 528 

3, 299, 165 
2, 427, 945 
2, 069, 283 

2, 043, 339 
8, 200, 507 
6, 835, 590 

5, 061, 026 

6, 698, 870 

4, 389, 860 

3, 549, 480 
2, 549, 816 

2, 272, 477 

3, 216, 597 

1, 427, 281 
5, 150, 849 
3, 864, 249 
2, 418, 008 

852, 400 

2, 082, 671 
703, 199 

1, 778, 110 

1, 458, 998 

1, 500, 899 

641, 738 

29, 529 

497, 682 

1, 367, 701 

2,887 



172, 537, 519 



Contribu- 
tions 



$138, 552, 321 
22, 571, 618 
17, 081, 564 
13, 947, 128 
11, 623, 127 

10, 223, 061 
8, 074, 021 
7, 264, 954 
6, 461, 131 
5, 997, 842 

5, 245, 027 
20, 680, 557 
14, 735, 375 
10, 841, 945 
16, 046, 355 

11, 088, 505 
9, 259, 276 
6, 969, 050 

6, 044, 290 
4, 606, 101 
3, 935, 203 

13, 781, 674 

7, 755, 614 

4, 753, 950 
3, 860, 040 

5, 807, 261 
3, 222, 344 
6, 099, 909 
3, 566, 157 
4, 465, 834 
2, 429, 887 
2, 097, 903 
3, 902, 550 

173, 509 
11, 605, 663 



424, 770, 746 



All other 2 



$1, 116, 
146, 
109, 
91, 
76, 
66, 
52, 
45, 
40, 
35, 
31, 
123, 
82, 
55, 
76, 
46, 
36, 
25, 
21, 
17, 
13, 
41, 
23, 
15, 
7, 
13, 
6, 
12, 
8, 
10, 
4, 
1, 
2, 



556, 146 
655, 901 
015, 117 
162, 462 
939, 700 
945, 241 
437, 937 
028, 169 
184, 487 
459, 346 
073, 438 
267, 857 
337, 432 
863, 175 
075, 360 
793, 731 
870, 868 
846, 048 
299, 653 
915, 689 
154, 683 
204, 841 
274, 575 
414, 812 
611, 762 
407, 127 
381, 797 
878, 541 
643, 639 
629, 509 
014, 472 
950, 355 
983, 878 
469, 978 
978, 268 



2, 463, 725, 994 



Net income 



$7, 597, 

1, 154, 

850, 

684, 

552, 

481, 

376, 

330, 

286, 

257, 

230, 

862, 

579, 

418, 

580, 

384, 

289, 

213, 

171, 

133, 

110, 

374, 

200, 

122, 

96, 

135, 

71, 

138, 

72, 

105, 

40, 

49, 

24, 

17, 

122, 



546, 649 
560, 820 
684, 137 
223, 450 
383, 060 
911, 609 
201, 241 
282, 905 
973, 412 
269, 370 
371, 407 
046, 184 
605, 728 
382, 902 
720, 892 
515, 663 
228, 566 
558, 059 
480, 407 
946, 863 
825, 860 
170, 634 
755, 877 
075, 567 
184, 525 
199, 957 
931, 165 
858, 489 
834, 888 
036, 547 
862, 820 
529, 022 
827, 473 
014, 374 
634, 419 



18,118,634,941 



Net loss 

for prior 

year ' 



$1, 155, 231 
1, 427, 165 
1, 337, 146 

1, 318, 651 
1, 154, 550 

984, 621 

1, 009, 288 

918, 888 

921, 290 

805, 560 

3, 143, 295 

1,841,981 

2, 257, 447 
2, 756, 911 
2, 095, 455 
1, 485, 233 
1, 048, 585 

768, 273 
348, 326 
725, 159 

1, 997, 098 

2, 038, 641 
990, 754 
596, 500 
651, 559 

1, 123, 895 
2, 515, 136 
1, 649, 146 



854, 927 



39,920,711 



2 Includes "taxes paid" and "interest paid" and other deductions. (See Tables 8 and 8A.) 

3 This item appears in Tables 1 and 2 of Statistics of Income for 1929 and earlier years. The figures ex- 
clude, in all years, amounts for net incomes under $5,000. 



86 



STATISTICS OF INCOME 



Table 7A. — Individual returns for 1930 on Form IO4O with no net income, by 
deficit classes, showing sources of income and deductions, and deficit 

[For text defining items and describing methods of tabulating and estimating data, see pp. 1-4] 



Deficit classes 
(Thousands of dollars) 



Sources of income 



Wages and 
salaries 



Business 



Partner- 
ship 1 



Profit from 

sale of real 

estate, stocks, 

bonds, etc., 

including 

capital net 

gain from sale 

of assets held 

more than 2 

years 



Under 5 

5 under 10 

10 under 25 

25 under 50 

50 under 100 , 

100 under 150 

150 under 300 , 

300 under 500 

500 under 1,000. 

1,000 and over 

Not classified by size of deficit 

Total 



$109, 215, 627 

51, 478, 963 

53, 679, 013 

27, 408, 470 

18, 250, 201 

6, 912, 617 

6, 635, 012 

2, 544, 236 

1, 699, 106 

402, 524 

5, 501, 274 



$33. 537, 767 

10, 774, 801 

12, 694, 674 

5, 427, 964 

2, 851, 996 

771, 324 

1, 217, 455 

380, 704 

173, 626 

142, 884 

1, 723, 933 



$20, 908, 855 

7,139,811 

11, 102, 459 

6, 704, 634 

5, 464, 684 

2, 206, 307 

1, 942, 082 

657, 799 

425, 152 

120, 507 

587, 446 



$14, 
6, 
Ifi, 
6, 
8, 
4, 
2, 
2, 
1, 
3, 
1, 



956, 094 
338, 557 
733, 486 
923, 11$ 
078, 628; 
811, 844 
306, 811 
047, 663 
537, 701 
330, 309 
070, 526 



283, 726, 943 



69, 697, 128 



57, 259, 736 



68, 134, 732 



Deficit classes 
(Thousands of dollars) 



Under 5 

5 under 10 

10 under 25 

25 under 50 

50 under 100 

100 under 150 

150 under 300. 

300 under 500. 

500 under 1,000 

1,000 and over. 

Not classified by size of deficit. 

Total 



Sources of income 



Rents and 
royalties 



$52, 499, 474 

15, 909, 739 

15, 178, 329 

7, 521, 895 

4, 894, 548 

1, 623, 216 

1, 663, 129 

491, 557 

63, 860 

429, 549 

3, 184, 670 



103, 459, 966 



Interest on 
Govern- 
ment obli- 
gations not 
wholly 
exempt 
from tax 



$1, 348, 286 

880, 460 

1, 251, 168 

667, 214 

660, 723 

313, 857 

304, 296 

98, 713 

49, 998 

3,637 

159, 787 



Dividends 
on stock of 
domestic 
corpora- 
tions 



$85, 600, 746 
48, 074, 756 
80, 571, 855 
52, 427, 522 
60, 909, 649 
24, 455, 236 
27, 377, 166 

16, 811, 864 
13, 049, 665 

17, 330, 064 
9, 379, 138 



Fiduci- 
ary ' 



$5, 568, 302 

2, 430, 961 

4, 577, 704 

2, 399, 489 

1, 617, 066 

973, 674 

849, 794 

608,667 

461, 032 

104, 568 

361, 973 



5,738,139 434,987,660 19,843,219 161,635,661 



Interest 

and other 

income 



$42, 328, 537 

15, 025, 935 

31, 214, 028 

23, 565, 572 

18, 332, 309 

7, 605, 083 

7, 062, 665 

3, 845, 244 

3, 805, 477 

4, 466, 136 

4, 294, 766 



Total 
income 



$365, 963, 687 

158, 053, 983 

227, 002, 718 

133, 045, 873 

121, 069, 803 

49, 673, 058 

49, 348, 300 

26, 386, 437 

21, 255, 617 

26, 330, 177 

26, 263, 61S 



1,204,383,064 



Deficit classes 
(Thousands of dollars) 



Deductions 



Net loss from 

sale of real 

estate, stocks, 

bonds, etc., 

including 

capital net 

loss from sale 

of assets held 

more than 2 

years 



Net loss 
from busi- 
ness and 
partnership 



Contribu- 
tions 



All other » 



Total 



Deficit 



Under 5 

6 under 10 

10 under 25 

25 under 50 

50 under 100. 

100 under 150 

150 under 300... 

300 under 500. 

500 under 1,000 ., 

1,000 and over 

Not classified by size of 
deficit 

Total 



$198, 924, 339 

130, 630, 326 

247, 936, 326 

190, 482, 646 

177, 300, 346 

93, 522, 287 

109, 202, 497 

56, 680, 369 

42, 625, 189 

36, 735, 736 

23, 103, 341 



$119, 456, 945 
70, 364, 532 
95, 260, 187 
63, 045, 176 
54, 215, 229 

31, 617, 498 
43, 140, 871 
28, 239, 849 
21, 816, 095 

32, 234, 170 

10, 733, 695 



;6, 724, 481 

2, 162, 346 

3, 909, 425 
1, 665, 502 
1, 121, 880 

446,893 
703, 033 
196, 882 
222, 907 
39, 771 

437, 630 



$196, 529, 811 
110, 162, 741 
143, 048, 946 
96, 680, 055 
99, 926, 798 
39, 120, 925 
48, 722, 308 
27, 958, 246 
23, 925, 656 
43, 426, 426 

20, 538, 252 



$520, 634, 576 
313, 319, 945 
490, 154, 883 
361, 873, 278 
332, 664, 263 
164, 606, 603 
201, 768, 709 
113, 076, 345 
88, 589, 847 
112, 435, 103 

54, 812, 918 



$154, 670, 889 
156, 265, 962 
263, 152, 167 
218, 827, 405 
211, 604, 450 
114, 933, 545 
152, 420, 409 
86, 688, 908 
67, 334, 33» 
86, 104, 926 

28, 549, 406 



1, 307, 143, 301 



570, 023, 246 



16, 629, 750 



850, 039, 163 



2, 743, 835, 460 



1, 539, 462, 396. 



' For explanation of item, see p. 9. 

2 Includes "taxes paid" and "interest paid" and other deductions. 



(See Tables 8 and 8Ai) 



STATISTICS OF INCOME 



87 



Table 8. — Individual returns for 1930 of net income of $5,000 and over, by Stales 
and Territories, showing taxes paid other than Federal income tax, and interest 
paid 

[For text defining items, see pp. 15-16] 



States and Territories 



Taxes paid other than Federal in- 
come tax 1 



Total 



Reported in 

deductions 

from total 

income 



Reported 
in business 
deductions 



Interest paid 



Total 



Reported in 

deductions 

from total 

income 



Reported 
in business 
deductions 



Alabama 

Alaska 2 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georiga -. 

Hawaii... 

Idaho 

Illinois -.- 

Indiana 

Iowa..- - 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland.. 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Ncs'ada 

New Hampshire 

New Jersey 

New Mexico. 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahona. 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia ... 

Wisconsin.. 

Wyoming 



Total. 



$1, 919, 340 



$1, 748, 110 



$171, 230 



$3, 555, 633 



$3, 360, 502 



1, 
20, 

122. 
3, 

18, 
4, 
2, 

34, 
3, 



027, 
909, 
853, 
630, 
640, 
423, 
793, 
703, 
187, 
387, 
421, 
085, 
751, 
877, 
182, 
592, 
551, 
376, 
510, 
129, 
853. 
929, 
221, 
372, 
834. 
570, 
436, 
502, 
209, 
4.'i3, 
646, 
398, 
397, 
913, 
370, 
332, 
800, 
143, 
996, 
651, 
026, 
075, 
743, 
012, 
067, 
741, 
259, 
264, 
394, 



077 
163 
851 
820 
563 
984 
597 
863 
769 
648 
941 
295 
928 
717 
332 
653 
048 
160 
700 
023 
176 
145 
772 
624 
621 
550 
631 
551 
793 
803 
989 
691 
457 
242 
470 
687 
657 
640 
471 
770 
226 
545 
420 
226 
108 
397 
669 
164 
428 



444, 577, 395 



832, 355 
826, 593 
20, 729, 342 
2, 133, 423 
8, 100, 617 
3, 345, 778 
4, 463, 726 
3, 422, 729 
2, 910, 807 

1, 255, 729 
247, 731 

23, 925, 925 

4, 890, 737 
3, 164, 106 

2, 304, 042 

3, 194, 979 

2. 262, 469 
1, 998, 504 
5,853,116 

35, 232, 334 

17, 463, 979 

5, 343, 922 
1, 000, 282 
9, 681, 730 

502, 050 
1, 860, 620 

371,113 
1. 277, 074 

18, 683, 829 
315, 659 

118, 938, 907 

3, 147, 563 

310, 255 

17, 569, 316 

3, 678, 262 

1, 939, 577 
31, 397, 948 

2, 873, 013 
895, 985 
478, 080 

2, 746, 312 

8, 690, 162 
625, 129 
822, 015 

3, 625, 356 
3, 203, 778 
1, 960, 554 

9, 528, 627 
222, 194 



407, 996, 443 



194, 722 
82. 570 

5, 124, 509 
497, 397 
539, 946 
78. 206 
329. 871 
281. 1.34 
276, 962 
131,919 
174, 210 

2, 159, 370 
861, 191 
713.611 
878, 290 
397, 674 
288, 579 
377, 656 
657, 584 

1, 896, 689 

1,389.197 
585, 223 
221, 490 
690, 894 
332, 571 
709, 930 
65, 518 
225, 477 

1, 525, 964 
138, 144 

3, 70S, 082 
251, 128 
87, 202 

1, 343, 926 
692, 208 
393, 1 10 

3, 402, 709 
270, 627 
100, 486 
173, 690 
279, 914 

1, 385, 383 
118, 291 
190,211 
441, 752 
537,619 
299, 11.-) 
735, 537 
172, 234 



36, 580, 952 



1, 046, 455 

1, 168, 960 
43, 093, 545 

3, 188, 411 
14, 554, 273 
4, 348, 406 
6,434,711 

4, 550, 374 

5, 081. 793 

2, 134, 257 
399, 737 

60, 065, 437 

6, 964, 973 
4, 991, 537 
3,011,861 
4, 891, 416 

4, 256, 767 

2, 772. 992 

9, 841, 558 
25, 772, 087 
29, 879, 783 

7, 121, 079 
1, 019. 189 

14, 395, 973 
1, 231, 396 

3, 286, 444 
394, 960 

1, 362, 616 
31, 681. 493 

628. 930 
145, 365, 666 

5, 268, 356 
347. 377 

34, 147, 532 
5, 590, 644 

2, 616. 651 
65, 898, 784 

3, 502, 068 
1, 248, 937 

548, 153 
5, 215, 486 

15, 197, 525 
1, 384, 938 

939, 715 
5, 528. 262 
5, 172, 338 
4, 101, 454 

10, 229, 352 
433, 922 



615, 864, 209 



89),6„7 

1. 005, 979 
38, 193. 345 

2, 722, 846 
13, 875, 366 

4, 229, 907 
6, 013, 421 
4, 292, 352 
4, 723, 381 
2, 025, 547 
287, 651 
56, 954, 669 
6, 363, 409 

4, 313, 860 

2, 405, 737 
4,515,951 

3, 971, 838 
2, 509. 488 
9, 089, 435 

24, 195, 452 

28, 356, 215 
6, 607, 161 

850, 853 

13, 608, 330 

1,031,832 

2, 757, 668 

346, 616 

1, 194, 156 

29, 717, 217 
472, 514 

138, 387, 224 

5, 063, 625 
283, 926 

32, 759, 402 
5, 064, 748 

2, 251, 214 
01, 219, 438 

3, 205, 385 
1, 110, 038 

454, 918 

4, 856, 846 

13, 764, 112 

1, 259, 737 

794, 693 
5, 061, 396 

4, 546, 387 
3, 841, 124 
9, 521, 742 

299, 337 



574, 629, 633 



$195, 131 



154, 798 
162, 981 

4, 900, 200 
465, 565 
678, 907 
118,499 
421, 290 
258, 022 
358, 412 
108, 710 
112.086 

3, 110, 768 
601, 504 
677, 677 
606, 127 
375, 465 
284, 929 
263, 524 
752, 123 

1, 576, 635 

1, 523, 568 
513, 918 
168, 336 
787, 637 
199, 564 
528, 776 
48,344 
168, 460 

1, 964, 276 
156, 416 

6, 978, 442 
204, 731 
63, 451 

1, 388, 130 
525, 896 
365, 437 

4, 679, 346 

296, 683 

138, 899 

93, 235 

358, 640 

1, 433, 413 
125, 201 
145, 022 
466, 866 
625, 951 
260, 330 
707, 610 
134, 585 



41, 234, 576 



' Excludes also certain income taxes paid foreign countries. (See p. 9.) 
2 Alaska included in the State of Washington. 



88 



STATISTICS OF INCOME 



Table 8A. — Individual returns for 1930 of net income of $5,000 and over, by net 
income classes, showing taxes paid other than Federal income tax and interest paid 

[For text defining items, see pp. 15-16] 



Net income classes 
(Thousands of dollars) 



Taxes paid other than Federal in- 
come tax 1 



Total 



Reported in 

deductions 

from total 

income 



Reported 
in business 
deductions 



Interest paid 



Total 



Reported in 

deductions 

from total 

income 



Reported 
in business 
deductions 



6 under 6 

6 under 7 

7 under 8 

8 under 9 

9 under 10. 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 15.- 

15 under 20.- 

20 under 25 

25 under 30 

sounder 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 1,500- 
1,500 under 2,000- 
2,000 under 3,000. 
3,000 under 4,000- 
4,000 under 5,000- 
6.000 and over 



825, 046 
184, 928 
986, 780 
879, 037 
545, 938 
603, 579 
354, 639 
424, 008 
122, 514 
899, 765 
707, 608 
423, 426 
550, 915 
838, 404 
910, 596 
559, 250 
713, 272 
122, 075 
514, 954 
013, 269 
951, 297 
042, 804 
013, 133 
136, 364 
210, 081 
405, 503 
384, 052 
437, 661 
460, 803 
637, 298 
257, 574 
869, 495 
210, 663 
380, 664 



$43, 012, 632 

32, 458, 554 

26, 206, 282 

22, 102, 644 

19, 197, 266 

14, 755, 217 

12, 921, 684 

11, 149, 277 

10, 186, 662 

9, 002, 544 

36, 804. 735 

23, 900, 926 

16, 487, 736 

23, 628, 198 

15, 185, 154 

11, 169, 122 

8, 396, 409 

6, 842. 242 

6, 338, 537 

4, 889, 085 

14, 625, 304 

7,717,111 

4, 942. 748 

3,094,915 

5, 150, 214 

2, 340, 591 

4, 328, 566 

2, 402, 795 

3, 445. 006 

1, 620, 457 

1, 257, 574 

858. 977 

210, 663 

1, 366, 616 



$6, 812, 414 

4, 726, 374 

3, 780, 498 

2, 776, 393 

2, 348, 672 

1, 848, 362 

1, 432, 955 

1, 274, 731 

935, 852 

897, 221 

2, 902, 873 

1. 52?, 500 

1, 063, 179 

1, 210, 206 

725, 442 

390, 128 

316, 863 

279, 833 

176, 417 

124, 184 

325, 993 

325, 693 

70, 385 

41,449 

59, 867 

64, 912 

55, 486 

34, 866 

15, 797 

16, 841 



10, 518 
"i4,"648' 



$70, 218, 194 
54, 951, 683 
44, 539, 029 
37, 051, 671 
33, 203, 406 
25, 690, 233 
21, 943, 224 
19, 653, 214 
17, 555, 087 
14, 666, 807 
58, 255, 454 
36, 569, 338 
24, 723. 249 
32, 904, 887 
19, 459, 283 
14, 578, 233 
10, 829, 221 
9, 06Q, 516 
7, 337, 178 

4, 456, 196 
16, 126, 400 

9, 362, 123 

5, 489, 263 
2, 583, 968 
5, 648, 488 
2, 276, 326 
5, 276, 218 
4, 165, 130 
2, 398, 830 
1, 162, 900 

288, 598 
1, 763, 852 

141, 549 
1, 625, 461 



$62, 643, 206 
49, 519, 196 
40, 321, 055 
33.881,211 

30, 516, 953 
23, 740, 743 
20, 413, 440 
18, 260, 166 
16, 400, 667 
13, 711, 907 
55, 157, 684 
34, 867, 156 
23, 669, 490 

31, 622, 157 
18, 689, 221 
14,183,051 
10, 462, 032 

8, 786, 617 
6, 816, 901 

4, 355. 197 
15, 772, 497 

8, 808, 678 
6, 467, 584 
2,671,050 

5, 532, 345 
2, 161, 309 
5, 092, 327 
3, 936, 837 
2, 398, 830 
1, 162, 114 

288, 598 
1, 763, 852 

141, 549 
1, 626, 014 



$7, 574, 988 

6, 432, 487 

4, 217, 974 

3, 170, 460 

2, 686, 453 

1, 949, 490 

1, 529, 784 

1, 393, 049 

1, 164, 420 

954, 900 

3, 097, 770 

1, 702, 182 

1, 053, 759 

1, 382, 730 

770, 062 

395, 182 

367, 189 

282, 899 

520, 277 

100, 999 

353, 903 

653, 445 

31, 679 

12, 918 

16, 143 

115,017 

183, 891 

229, 293 



786- 



447 



Total- 444,577,395 



407, 996, 443 



36, 580, 952 



615, 864, 209 



574, 629, 633 



41, 234, 576 



1 Excludes also certain income taxes paid foreign countries. (See p. 9.) 



STATISTICS OF INCOME 



89 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years 

[For text defining certain items and describing methods of tabulating and estimating data, see pp. 1-4] 

ALABAMA 





Number 
of re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12}^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


121/^ per 
cent on 
capital 
net loss 


Under 1 ' (est.) 


1,097 

52 

3,423 

2,021 

2, 513 

2,095 

3,269 

1,300 

1.031 

1,670 

175 

1,024 

63 

611 

42 

439 

22 

331 

31 

227 

212 

130 

100 

95 

65 

241 

97 

60 

73 

27 

23 

9 

13 

4 

4 

9 

4 

2 


$632, 879 
23, 899 
5, 369, 212 
3. 488, 529 
6,266,414 
5, 068. 516 
11,469,049 
4, 613. 305 
4, 474, 183 
7, 498, 762 

945, 304 
5, 616, 081 

407, 354 
3,961,419 

313, 292 
3,293,011 

185, 519 
2.812,095 

294, 887 
2, 150. 134 
2,221,812 
1, 493, 209 
1, 253, 380 
1, 277, 367 

943, 909 
4, 159. 073 
2. 143, 613 
1, 641, 524 
2,482,547 
1,201,199 
1, 269. 464 

576, 861 

977, 016 

336, 904 

377. 085 
1, 064, 729 

677, 280 

(2) 














Under 1 (est.) 


$226 


$302 






$76 




1 under 2 ' (est.) 








1 under 2 (est.) 


6,083 


8,110 






2,027 




2 under 3 ' (est.) 








2 under 3 (est.) 


20, 169 


26, 892 






6,723 




3 under 4 ' (est.) 








3 under 4 (est.) 


17,211 


22, 949 






6,738 




4 under 5 ' (estO 








4 under 5 (est») 


19, 433 


25,911 






6,478 




6 under 6' 








5 under 6 


18, 783 


24, 203 






6,420 




6 under 7 '.. 








6 under 7 


17, 925 


22,446 






4,521 




7under8i-. 








7 under 8. 


17, 000 


21. 080 






4,080 




8 under 9 '-. 








8 under 9. 


18. 788 


22, 496 






3,708 




9 under 10 i. 








9 under 10 


15. 573 
19, 249 

14, 637 
13, 583 

15, 342 
13, 127 
82. 353 
58, 316 
69, 965 

124, 844 
74,948 

107.328 
63, 013 
92, 952 
36,484 
48, 884 

132, 864 

108, 423 


19. 099 

22, 241 
15. 604 
13, 283 
14.977 
11,857 
65, 859 
33, 259 
34, 152 
40, 059 
19, 138 

23. 571 
9,297 
7,714 
3,677 
9,627 
8,348 

14,023 
(?) 






3,526 
4,003 
2.895 
2,117 
3,153 
1.952 
12,711 
6,827 
4,904 
6,178 
5,093 
3,229 
1,079 
3,698 

807 
1,463 

613 
1,212 
(2) 




10 under 11 


$1,011 

1,928 

2.417 

3.518 

3,222 

29, 205 

31,884 

40, 707 

89, 627 

60, 724 

77, 340 

43, 361 

78, 949 

26, 423 

31.944 

96, 077 

70, 907 

(2) 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






16 under 20 






20 under 25 






25 under 30 






30 under 40 


$336 

1.886 

9,782 

1,864 

11,320 

7,291 

8,876 

29,042 

24,705 




40 under 50 


$1,706 
136 


60 under 60 


60 under 70 


420 


70 under 80 


1,433 


80 under 90 




90 under 100 




100 under 150 




150 under 200 




200 under 250 




250 under 300 






300 under 400 


















400 under 500 


1 


(2) 


(2) 






(2) 


(2) 




500 under 750 








750 under 1,000 


















1,000 under 1,500 


















1,500 under 2.000 


















2,000 under 3.000 


















3,000 under 4,000 


















4,000 under 5,000 


















6,000 and over 


















Classes grouped ' 




919, 695 


136, 101 


4.123 


76,060 


67.624 


706 










Total 


22, 605 


93, 900. 510 


1,363,584 


644,097 


764,304 


152. 716 


103, 837 


3.696 




Summary for preceding 
years: ' 
1929. 


26, 818 
26, 891 
27, 992 
28,540 
26, 278 
47, 591 
61,049 
43. 612 
43,009 
62, 984 


122. 669, 172 
142, 167, 220 
133, 224, 614 
136. 523, 003 
130, 024, 576 
159, 918, 982 
169, 064, 390 
126,908,473 
117,108.806 
156, 604, 933 


2,087,718 
4, 035, 792 
2.455,166 
2, 449, 196 
2, 326, 213 
2, 771, 221 
2, 840, 975 
2, 892, 298 
2, 713, 826 
4, 482, 805 












1928 












1927 












1926 












1926 












1924 












1923 












1922 












1921 












1920 

























For footnotes, see pi 138. 



90 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 hy States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



ARIZONA 





dumber 
of re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12}^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12H per 
cent on 
capital 
net loss 


Under 1 ' (est.) - 


416 

8 

1,217 

1,345 

978 

1, 085 

1,277 

726 

460 

1,053 

74 

595 

27 

374 

19 

267 

11 

173 

9 

90 
56 
51 
46 
41 
30 
75 
26 
10 
22 
10 
1 


$234, 251 

4,230 

1,875,616 

2, 365, 170 

2, 417, 451 

2, 543, 326 

4,486,920 

2, 581, 107 

2, 003, 710 

4, 726, 548 

396, 449 

3, 248, 532 

172, 479 

2, 402, 165 

. 144,229 

1,992,196 

93, 366 

1, 464, 474 

85,664 

849, 583 

589, 252 

584, 203 

572, 303 

552, 701 

432, 941 

1, 289, 929 

589, 398 

273, 229 

750, 569 

456, 084 














Under 1 (est.) 


$27 


$36 






$9 




1 under 21 (est.) 

1 under 2 (est.) --- -- 








4,273 


6,697 






1,424 




2 under 3 • (est.) 










8,914 


11, 886 






2,971 




3 under 4 • (est.) -- 










8,170 


10, 893 






2,723 




4 under 5 ' (est.) 










14, 336 


19, 115 






4,779 




5 under 6 1 - 










13, 731 


17,693 






3,962 














13, 679 


16,797 






3,118 




7 under 8 1 - 










13, 972 


16, 778 






2,806 




8 under 9 1 








8 under 9 


12,604 


14, 737 






2,133 




9 under 10 ' 








9 under 10 


8,146 
6,058 
6,981 
8,003 
10, 472 
8,098 
32, 981 
22, 953 
11,411 
37, 919 
33, 200 
(2) 


9,357 

6,526 

7, 117. 

7,714 
10, 183 

7,679 
26, 380 
15, 406 

5, 002 
14, 206 

9,231 






1,211 

762 

858 

829 

1,139 

1,042 

2,427 

1,914 

280 

3,703 

630 




10 under 11 


$294 

722 

1,118 

1,428 

1,461 

9,028 

9,461 

6,689 

27,330 

22, 558 

(2) 






11 under 12 






12 under 13 






13 under 14 - 












15 under 20 






20 under 25 - 






25 under 30 






30 under 40 - 


$428 
2,041 


$342 


40 under 50 




50 under 60 - 




60 under 70 










70 under 80 


4 
5 
3 
3 


290, 866 
429, 366 
292, 120 
376, 288 


27,478 
45, 167 
30,429 
60, 929 


3,103 

154 

334 

11, 105 


16,233 
14, 612 
9,945 
50,238 


8,153 
30, 610 
20, 173 


11 

9 

23 

414 




80 under 90 




90 under 100 




100 under 150 




150 under 200 






200 under 250 


2 


(2) 


(2) 


(2) 


(.') 


(2) 


« 




250 under 300 






















400 under 500 -. - 


















500 under 750 


1 


(2) 


(2) 


(2) 


(.') 


(2) 


(') 




750 under 1 000 




1 000 under 1,500 


















1,500 under 2,000 


















2,000 under 3 ,000 


















3,000 under 4,000 


















4,000 under 5,000 




































Classes grouped ' 




1, 208, 369 


144, 348 


2,649 


13, 728 


128,005 


34 










Total 


10, 590 


42, 775, 084 


584, 279 


249, 777 


184, 745 


189, 310 


39, 211 


342 






Summary for preceding 
years: 8 
1929 


12,448 
11,527 
11,059 
10,509 
10, 104 
21, 301 
22, 899 
20, 079 
18, 477 
24,812 


60, 788, 434 
58, 368, 659 
45, 837, 158 
41,716,578 
41,382,939 
58, 273, 049 
59, 526, 474 
48, 459, 738 
48, 310, 197 
67, 280, 486 


1,113,774 
1, 600, 308 
697, 800 
498, 896 
644, 953 
611,987 
603, 100 
687, 026 
516, 637 
1, 325, 906 












1928 












1927 












1926 












1925 












1924 . . 












1923 . .- . 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



91 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



ARKANSAS 





Number 
of re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12}^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12^ per 
cent on 
capital 
net loss 


Under 1' (est.)... 


913 

23 

2,141 

1,046 

2,019 

745 

1,909 

490 

582 

821 

94 

485 

35 

314 

27 

210 

22 

130 

10 

89 

65 

52 

32 

35 

28 

91 

36 

20 

13 

4 

5 

1 


$529, 078 

12,928 

3, 298, 492 

1, 792, 279 

5, 020, 166 
1, 775, 274 

6, 576, 300 

1, 759, 432 

2, 531, 144 

3, 686, 108 
505, 819 

2, 653, 608 
228, 130 

2, 027, 293 
202, 055 

1, 568, 376 
185, 482 

1, 102, 449 
94, 148 
845,118 
683, 377 
598, 849 
400, 880 
472, 781 
404, 751 

1, 579, 491 
795, 201 
544,628 
431, 063 

270, 742 

(2) 
















$133 


$178 






$45 




1 under 21 (est.).. 

1 under 2 (est ) 








3,273 


4,364 






1,091 




2 under 3 1 (est.) 








6,953 


9,272 






2,319 




3 under 4' (est.) 








4,846 


6,461 






1,615 






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






7,643 


10, 190 






2,547 














9,197 


11, 796 






2,599 














9,163 


11,288 






2,125 




7 under 8 ' 










8,617 


10. 443 






1,826 




8 under 9 i 








8 under 9 


7,194 


8,540 






1,346 




9 under 10' . . 








9 under 10 


6,184 
5,956 
6,915 
4,860 
5,644 
6,584 
37, 231 
25, 114 
19, 247 
19, 718 
Q) 

15, 562 
(2) 


7,583 
6,752 
7,139 
4,825 
5,255 
6,491 
29, 653 
15, 336 
8,254 
6,027 
(2) 

2,525 
(2) 






1,399 

1,130 

985 

773 

835 

1,281 

3,738 

2,155 

1,766 

318 

(2) 

607 
(2) 




10 under 11 . 


$334 
761 
808 
1,224 
1,374 
11,316 
11. 933 

12, 759 
14, 009 

(2) 

13, 644 
Q) 






11 under 12 . 






12 under 13 






13 under 14 


















20 under 25 






25 under 30 -- 






30 under 40 






40 under 50 


Q) 




50 under 60 




60 under 70 


(.') 




70 under 80 




80 under 90 


1 

1 


(2) 
(2) 


(?) 


(2) 


(2) 


Q) 


(0 




90 under 100— 




100 under 150 - 














150 under 200 


















200 under 250 


















250 under 300 


1 


(2) 


« 




I') 






(2) 


300 under 400 . 










400 under 500 -- 


















500 under 750 


















750 under 1,000. 


















1,000 under 1,500 


















1,500 under 2,000 


















2,000 under 3,000 


















3,000 under 4,000 — 


















4,000 under 5,000 


















6,000 and over 






















707, 544 


31. 753 


6.184 


64,542 


$6, 196 


848 


$44, 321 


Total - 






12, 490 


43, 282, 986 


241, 787 


178, 556 


132, 704 


6.196 


31,348 


44,321 


Summary for preceding 
1929 




15, 813 
16, 660 
17, 331 

19, 363 

20, 597 
35, 484 
35,788 
32, 072 
33, 830 
38,113 


68, 910, 936 
71, 689. 792 
75, 553, 896 
84, 661, 070 
84, 474, 350 
110,255,418 


712, 954 
877, 747 
1,339,952 
1,481,272 
1, 434. 504 
1. 4.58. 499 












1928 - 












1927- 












1926 












1925 












1924 












1923 


109,793,634 . 2,050,416 
95,625,678 ! 2.314.409 












1922 












1921... 


92, 616, 903 
118,060,710 


1, 866, 164 
3, 268, 450 












1920 








- " .. 1 " 




1 


1 



For footnotes see p. 138. 
133873—32- 



92 



STATISTICS OF INCOME 



Table 9. — Individual returns for 19S0 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

CALIFORNIA 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 

(Thousands of 
dollars) 


Normal 
tax 


Surtax 


121^ per 
cent on 
capital 

net gain 


26 per 
cent of 
tax on 
earned 
net in- 
come 


12^ 
per 
cent 
on 
capital 
net 
loss 


Under 1 ' (est.) 


12, 561 

286 

36, 198 

34, 497 

30, 980 

31, 333 

32, 943 

16, 198 

9,795 

21, 935 

1,968 

16, 826 

973 

11, 080 

668 

7,545 

467 

6,100 

443 

3,626 

2,683 

2,144 

1,686 

1,299 

1,033 

3,283 

1,766 

918 

1,073 

569 

322 

216 

136 

111 

62 

166 

66 

27 

19 

22 

8 

12 

5 

3 


$7, 312, 851 
190,850 
56, 409, 538 
60, 369, 015 
76, 691, 160 
74, 139, 822 
114, 456, 122 
67, 879, 672 
42, 582, 044 
98, 414, 288 

10, 676, 129 
91, 930, 465 

6,302,839 
71, 555, 751 

4, 972, 933 
56, 386, 808 

3, 958, 067 
43, 180, 766 

4, 198, 501 
34, 347, 870 
28, 107, 546 
24, 635, 096 
21, 041, 984 
17, 529, 675 
14, 964, 102 
56, 462, 090 
39, 268, 594 
26, 049, 689 
36, 786, 631 
25, 183, 054 
17, 568, 822 
13, 860, 940 
10, 166, 865 

9, 375, 172 

6,878,589 
19, 712, 603 

11, 206, 378 
6, 033, 309 
6, 196, 581 
7, 370, 243 
3, 707, 734 
7, 486, 524 
4,311,231 
3, 765, 823 














Under 1 (est.) 


$1, 927 


$2, 572 






$645 




1 under 2 i (est.) 








1 under 2 (est.) 


103, 447 


137, 929 






34, 482 




2 under 3 ' (est.) 








2 under 3 (est.) 


276, 693 


368, 924 






92, 231 




Sunder 4 i 








3 under 4 (est.) 


189, 841 


253, 120 






63, 279 




4 under 5 i (est.) 








4 under 5 (est.) 


287, 682 


383, 574 






95, 892 




5 under 6 i 








5 under 6 


395, 310 


501, 494 






106, 184 




6 under 7 1.. 








6 under 7 


398, 197 


497, 631 






99, 434 




7 under 8 i 








7 under 8 


378, 733 


464, 592 






85, 859 




Sunder 9 1 








8 under 9 


337, 858 


403, 628 






65, 770 




9 under 10 i. 








9 under 10 


318, 666 

277, 492 

287, 664 

283, 797 

266, 616 

247, 719 

1, 237, 104 

1, 242, 022 

1, 057, 279 

1, 997, 689 

1, 761, 943 

1, 403, 402 

1, 346, 745 

1, 087, 885 
1, 062, 764 

698, 694 

2, 644, 534 
1, 601, 919 

897, 366 
824, 117 

1, 168, 697 
641, 820 

1, 193, 801 
656, 610 
572, 334 


375, 600 
308, 217 
296, 601 
280, 079 
262, 669 
229, 907 
980, 173 
746, 663 
626, 291 
777, 860 
648, 836 
332, 807 
293, 7s8 
182, 164 
161, 579 
78, 689 
259, 644 
145, 347 
66, 290 
44, 092 
109, 747 
86, 891 
75, 826 
6,616 
4,860 






56, 934 
43, 739 
40,629 
37,821 
32, 171 
33, 183 
136, 478 
102, 663 

74. 634 
100, 604 

73, 252 

46. 635 
36, 168 
19, 995 
16, 677 

7,875 
16, 620 
9,419 
1,360 
1,376 
3,776 
1,500 

490 
1,029 

617 




10 under 11 


.$13, 014 

31, 692 

41, 639 

46, 118 

50, 995 

393, 409 

598, 122 

606, 622 

1, 324, 762 

1,241,068 

1, 065, 866 

937, 426 

774, 929 

830, 451 

508, 468 

1, 951, 409 

1, 172, 559 

612, 029 

594, 645 

608, 457 

514, 258 

651, 935 

356, 618 

273, 535 






11 under 12 






12 under 13 






13 under 14 ... 






14 under 15 






16 under 20 






20 under 25 




' 


25 under 30 






30 under 40 


$22, 834 
64, 210 
93, 339 
170, 771 
163, 035 
114, 405 
126, 315 
495, 439 
348, 525 
331, 611 
196, 164 
455, 151 
105, 668 
470, 842 
295, 306 
294, 656 


$27, 163 


40 under 50 


28, 918 


50 under 60 


42, 975 


60 under 70 


21,052 


70 under 80 


12, 248 


80 under 90_ 

90 under 100. 

100 under 150 

150 under 200. 

200 under 250 

250 under 300 

300 under 400 

400 under 500. 

600 under 750 

750 under 1,000 

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


27,004 
5,893 

45,338 

55,093 

1,104 

9,408 

882 

63, 397 
4,312 


2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000 .. 






















































Total 


293, 048 


1, 330, 603, 655 


27, 136, 057 


10, 172, 368 


15, 098, 916 


3, 746, 971 


1, 637, 411 


344, 787 


Summary for pre- 
ceding years: « 
1929 


309, 047 
316, 738 
316, 666 
315, 344 
305, 074 
511,218 
617, 109 
420, 923 
386. 082 
396, 973 


1, 689, 896, 424 
1,765,573,139 
1, 582, 576, 258 
1,571,673,688 
1, 490, 419, 792 
1,741,063,671 
1, 697, 902, 803 
1, 357, 624, 521 
1,168,021,448 
1, 329, 006, 694 


45, 360, 278 
63, 707, 136 

46, 044, 994 
46, 238, 346 
37, 127, 167 
37, 880, 658 
39, 958, 780 
43, 778, 932 
36, 438, 432 
50, 447, 506 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



93 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

COLORADO 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
{Thousands of dollars) 


Normal 
tax 


Surtax 


12^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12^ per 
cent on 
capital 
net loss 


Under 1 > (est.) - 


1,624 

68 

4,353 

2,985 

3,639 

2,014 

3,693 

1,641 

1,042 

2,142 

193 

1,449 

111 

857 

60 

605 

49 

465 

49 

302 

271 

208 

155 

144 

117 

300 

159 

74 

79 

38 

32 

19 

12 

5 

6 

17 

6 

6 


$910, 596 
32, 918 

6, 622, 619 
5, 144, 773 
9, 008, 849 
4, 810, 867 

12, 819, 094 
5, 878, 862 

4, 545, 870 
9, 558, 410 
1, 041, 730 

7, 919, 736 
719, 314 

5, 530, 155 
446,611 

4, 523, 077 
417, 800 

3, 944, 076 
465, 364 

2, 863, 007 

2, 837, 620 

2, 378, 475 
1, 935, 301 
1,943,613 
1, 692, 622 
5, 196, 657 

3, 638, 061 
2, 023, 152 
2, 727, 790 
1, 685, 689 
1, 783, 150 

1, 206, 926 
896, 718 
420, 189 
674, 681 

2, 066, 602 
1, 057, 353 
1, 145, 907 














Under 1 (est.) 


$244 


$325 






$81 




1 under 2 • (est.) 










8,414 


11, 219 






2,806 




2 under 3 i (est.) 








2 under 3 (est.). 


18, 200 


24, 266 






6,066 




3 under 4 i (est.) 








3 under 4 (est.) . 


17,419 


23, 226 






5,807 




4 under 5 i (est.) - 








4 under 5 (est.) 


21, 224 


28, 299 






7,075 




5 under 6 ' 








6 under 6. 


26, 902 


34, 999 






8,097 




6 under 7 1 








6 under 7 


25, 717 


31, 991 






6,274 




7 under 81 








7 under 8 


25, 415 


31, 194 






5,779 




8 under 9 • 








8 under 9... 


25,822 


30, 913 






5,091 




9 under 10 • - 








9 under 10 


22,339 

23, 346 

24, 550 

21, 992 

23, 866 

23, 856 

90, 797 

100, 392 

76, 881 

150, 233 

112, 602 

139, 946 

115, 866 

90, 244 

43, 724 

63, 778 

265, 808 

145, 336 

176, 590 


26, 786 
25, 840 
25, 807 
21, 133 
22, 477 
21,817 

68. 160 
67, 305 

35. 161 
56, 445 
29, 883 
20, 614 
24, 421 
14, 868 

1,753 
4,550 
13, 223 
8,317 
7,496 






4,447 

3,753 

4,245 

3,024 

3,665 

3,686 

14, 634 

11, 399 

7,218 

5,520 

3,291 

1,649 

3,092 

3,011 

6 

612 

1,310 

665 

643 




10 under 11 


$1, 269 

2,988 

3,883 

5,054 

5,724 

37, 281 

54, 486 

48, 938 

98, 237 

82, 665 

109, 756 

85, 729 

71, 989 

36, 342 

47, 898 

240,504 

118, 398 

163, 688 






11 under 12 






12 under 13 






13 under 14. 






14 under 15 .. 






15 under 20 






20 under 25 






25 under 30 






30 under 40 


$1, 369 
6,122 
11,227 
10, 990 
11,912 
5,635 
12, 112 
26, 148 
32, 157 
14, 870 


$298 


40 under 50. 


2,877 


60 under 60 


2 


60 under 70 


2,182 


70 under 80 


5,614 


80 under 90 


90 under 100 


170 


inn ^indfir i.5n 


11, 757 


150 under 200 


12, 881 


200 under 250 


8,821 


250 under 300 




300 under 400.. 


5 
2 


1, 812, 490 


260, 612 
(») 


736 
(«) 


172, 372 


97, 742 
(») 


293 


9,945 


400 under 500 


(2) 


600 under 760_ 




750 under 1,000 

1,000 under 1,500 


1 


(») 


(') 


(2) 


(2) 


W 


(.') 


(') 


1,500 under 2,000 


















2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000 


















5,000 and over 


















Classes grouped ' 




1, 668, 985 


297, 781 


14, 759 


282, 981 


710 


669 










Total 


28, 986 


125, 795, 609 


2, 439, 796 


717, 973 


1, 670, 172 


229, 994 


123, 896 


64, 447 






Summary for preced- 
ing years: » 
1929.. 


31, 268 
31, 091 
31, 727 
35, 110 
35, 808 
73, 350 
72, 366 
67, 463 
69, 676 
74, 198 


158, 751, 528 
158, 931, 875 
148, 473, 486 
154, 804, 655 
150,363,411 
205, 087, 973 
200, 572, 724 
184, 572, 407 
174, 490, 980 
219, 277, 184 


3, 534, 404 
4, 459, 057 
3, 307, 180 
2, 959, 248 

2, 840, 926 
3, 162, 736 

3, 267, 732 
4, 869, 555 
3, 862, 862 
6, 766, 900 












1928... 












1927 












1926 












1925 












1924 












1923 












1922 












1921 










1920 





















For footnotes see p. 138. 



94 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



CONNECTICUT 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


mi per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12^ per 
cent on 
capital 
net loss 


Under 1' (est.) 


2,771 

223 

8,916 

9,758 

7,720 

7,217 

8,389 

3,511 

2,969 

5,331 

766 

3,281 

425 

2,349 

324 

1,687 

239 

1,200 

210 

989 

816 

662 

550 

497 

412 

1,222 

671 

412 

467 

252 

157 

109 

60 

46 

38 

90 

39 

12 

8 

10 

3 

10 
2 


$1, 590, 554 
126, 219 
13,811,842 
16, 683, 893 
19, 051, 263 
17, 149, 704 
29, 581, 864 
12, 489, 390 
13, 064, 381 
23, 848, 342 

4, 152, 002 
17.901,422 

2, 749, 284 
15, 212, 680 

2, 413, 946 
12, 582. 127 

2. 030, 582 
10,170,783 

1, 994, 497 
9, 384, 220 
8, 537, 485 

7, 603, 799 
6. 872, 097 
6, 694, 281 
5, 980, 094 

21, 036, 930 
14, 893, 855 
11, 199, 168 
16, 052, 054 
11, 239, 260 

8, 573, 944 
7, 126, 854 

4. 508, 749 
3, 854, 445 

3. 592. 758 
10. 855, 569 

6, 590, 816 
2, 673, 507 

2, 202, 077 

3, 558, 435 
1, 325, 277 

5, 941, 631 














Under 1 (est.). - 


$812 


$1, 082 






$270 




1 under 2 1 (est.) .- 








1 under 2 (est.)--- 


25, 175 


33, 567 






8,392 




2 under 3 i (est.). 








2 under 3 (est.) 


63, 898 


85, 198 






21,300 




3 under 4 i (est.) .- 








3 under 4 (est.) 


40, 581 


54, 108 






13, 527 




4 under 5 i (est.) 








4 under 5 (est.) 


60, 217 


80, 289 






20, 072 




5 under 6 I 








5 under 6 - 


60, 680 


79, 100 






18, 420 




6 under 71. 








6 under 7 


66, 520 


84, 450 






17,930 




7 under 8 1 








7 under 8 


64, 887 


81, 979 






17, 092 




8 under 9 1 








8 under 9 . - 


60, 622 


74. 837 






14,215 




9 under 10 1 








9 under 10 


65. 033 
57. 353 
62. 097 

69, 220 

70, 285 
74, 038 

343, 205 
382, 391 
391,511 
759, 500 
685, 832 
640, 698 
604, 677 
421, 839 
398, 030 
416, 367 

1, 400. 530 
956. 050 
414, 090 
298, 451 
621, 744 
193, 139 

1, 001, 108 


81. 305 

67, 416 

65, 273 

69, 070 

68, 125 

68, 133 

256, 382 

202. 441 

157. 454 

231, 786 

137. 723 

106. 796 

64. 304 

41. 902 

34, 231 

39, 889 

100, 908 

23, 351 

28,819 

9,162 

36, 993 

2,212 

20, 042 






16, 272 
13, 912 
13, 070 

13. 537 

14, 935 
14, 556 
59, 859 
46, 246 
39, 703 
54, 995 
24, 909 
21, 364 
10, 299 

5,587 

5,319 

6,478 

15,234 

2.472 

1,655 

717 

777 

524 

1,288 




10 under 11 - 


$3, 849 

9,894 

13, 687 

17,095 

20. 461 

146. 682 

226, 196 

273. 760 

582. 064 

567. 637 

498. 550 

526, 944 

355, 136 

328, 938 

336, 884 

1, 199, 273 

843, 258 

311,476 

152, 664 

509, 369 

110, 270 

758, 752 

(2) 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






15 under 20 






20 under 25 - 






25 under 30 






30 under 40 


$11. 751 
23. 239 
77. 208 
49, 953 
61,939 
57, 322 
56, 762 

160, 657 

109, 976 
79, 540 

141,847 
78, 092 
81, 181 

225, 640 


$11, 106 


40 under 50 


17, 858 


50 under 60 — 


20, 492 


60 under 70 


26, 225 


70 under 80 - 


31, 551 


80 under 90 - 


17, 142 


90 under 100 - 


10,690 


100 under 150 


45, 074 


150 under 200 


18, 063 


200 under 250 


4,090 


250 under 300 


4,505 


300 under 400 


1,933 


400 under 500 




600 under 750 


2,038 


750 under 1,000 

1,000 under 1,500 


(2) 


1,500 under 2,000 

2,000 under 3,000 - - 


1 


(2) 


(') 


(2) 


(2) 


(.') 


(2) 




3,000 under 4,000 - - 


















4,000 under 5,000 




' 














6,000 and over - 


















Classes grouped ' . 




3, 772, 136 


665, 076 


26, 207 


563, 119 


92, 922 


957 


16, 215 


Total.. 






74, 821 


400, 674, 216 


11, 435, 656 


2, 514, 534 


8, 355. 958 


1, 308, 029 


615, 883 


226, 982 








Summary for preced- 
ing years: ' 
1929 


82, 049 
81, 063 
77, 778 
81,449 
74, 595 
143, 406 
149, 820 
128, 431 
123, 369 
148, 195 


561. 547, 753 
522, 496, 528 
451,001,651 
433, 776, 846 
404, 498, 337 
478, 174, 249 
473, 804, 719 
401,720,143 
343, 017, 180 
451, 737, 702 


23, 693, 045 
23, 104, 139 
16,117,674 
13, 751, 314 
13, 533, 997 
12, 593, 904 
11, 199, 184 
13, 130, 662 
10, 633, 045 
15, 774, 598 












1928 












1927 












1926 - - . 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 133. 



STATISTICS OF INCOME 



95 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



DELAWARE 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12H per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


121/4 per 
cent on 
capital 
net loss 


Under 1 1 (est.) 


410 

42 

1,511 

997 

1,121 

819 

948 

446 

317 

560 

94 

369 

58 

241 

31 

180 

28 

136 

27 

106 

76 

69 

68 

62 

39 

175 

92 

59 

69 

41 

29 

22 

25 

10 

10 

18 

11 

7 

1 

7 

2 

4 

2 

3 


$248, 699 

20, 261 

2, 371, 269 

1, 721, 214 

2, 743, 099 
1, 941, 439 
3, 300, 563 
1, 590, 061 
1, 392, 596 
2, 500, 592 

514, 759 
2, 013, 847 

374, 266 
1,561,418 

231, 994 

1, 340, 539 
239, 787 

1, 153, 574 
253, 835 

1, 007, 874 
803, 205 
791, 411 
842, 930 
833, 605 
564, 430 

3, 020, 760 

2, 039, 580 
1,618,719 
2, 376, 739 
1, 833, 814 

1, 582, 837 
1, 444, 356 
1, 908, 762 

847, 103 
933, 163 

2, 214, 870 
1, 889, 957 

1, 583, 232 
(') 

2, 426, 923 
(2) 

2, 342, 006 
1, 610, 093 

3, 708, 819 












Under 1 (est.) 


$161 


$214 






$63 




1 under 2 i (est.) 








1 under 2 (est.) 


2,960 


3,947 






987 




2 under 3 i (est.) 








2 under 3 (est.) 


7,231 


9,642 






2,411 




3 under 4 i (est.) 








3 unrlp.r 4 (Mt ) 


5,692 


7,589 






1,897 




4 under 5 ' (est.) 








4 under 5 (est.) 


5,859 


7,811 






1,952 




6 under 6 ' 








fi under 6 


6,757 


8,683 






1,926 




6 under 7 i 








6 under 7 


6,601 


8,384 






1,783 




7 under 8 1 








7 under 8 _-. 


7,105 


8,704 






1,599 




8 under 9 i 








8 under 9 


7,136 


8,643 






1,507 




9 under 10 ' 








9 under 10 - 


5,992 

4,559 

6,051 

6,179 

8,796 

7,847 

45, 688 

50, 770 

59, 837 

105, 126 

112, 347 

123, 525 

125, 003 

184, 997 

85,168 

98, 707 

292,153 

278, 723 

254, 168 

Q) 
413, 648 

(2) 
407, 120 
296, 999 
695, 867 


7,547 

5,221 

6,486 

5,726 

8,869 

7,243 

33, 277 

25, 075 

24, 413 

22, 571 

20, 102 

29, 847 

12, 023 

15, 343 

7,545 

2,229 

13, 121 

13, 945 

15, 437 






1,555 
1,161 
1,432 
1,149 
2,148 
1,322 
8,866 
5,172 
4,877 
5,131 
5,329 
5,570 
1,853 
3,091 
1,635 
736 
2,754 
2,103 
1,055 




10 under 11 


$499 

997 

1,602 

2,075 

1,926 

21, 277 

30, 867 

40, 301 

86, 926 

88, 236 
98, 927 
90, 057 

170, 142 
66,882 

89, 983 
285, 099 
227, 105 
217, 184 

(') 
416, 153 

m 

332, 573 
300, 802 
715, 737 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






15 under 20 






20 under 25 






25 under 30 






30 under 40 


$824 
9,883 
6,686 

26, 873 
8,908 

23,390 
9,653 
4,847 

40, 071 

27,260 


$64 


40 under 50 


545 


60 under 60 


6,365 


60 under 70 


2,097 


70 under 80 - 


6,305 


80 under 90 


11,014 


90 under 100 


2,422 


100 under 150 


8,160 


150 under 200 


295 


200 under 250 


4,658 


250 under 300 


(2) 


300 under 400 


1,008 


1,569 


239 


4,843 


400 under 500 


-- (2) 


600 under 750 


5,940 
3,642 


69, 255 

2,835 

630 


3 
716 
452 


645 


750 under 1,000 


9,564 


1,000 under 1,.500 


20,048 


1,500 under 2,000 






2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5 000 


















6,000 and over 






















1, 174, 288 


208, 960 




209, 838 






878 














Total 


9,342 


64, 913, 288 


3, 927, 732 


350, 227 


3, 495, 188 


232, 684 


72,464 


77, 903 






Summary for preceding 
years: > 
1929 - 


9,780 
9,592 
9,266 
9,301 
9,131 

18, 892 

19, 202 
17, 141 
15,889 
18, 937 


148, 850, 300 
107, 335, 477 
90, 262, 899 
70, 544, 423 

54, 897, 972 
64, 179, 747 
57, 186, 685 
53, 981, 068 
43, 676, 893 

55, 633, 321 


14,524,946 
10, 592, 8S6 
7, 970, 035 
5, 100, 884 
2, 780, 200 
2, 432, 617 
1, 402, 093 
1,833,712 
1, 284, 365 
2, 122, 025 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 








1 










! 



For footnotes see p. 138. 



96 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 







DISTRICT OF COLUMBIA 










Num- 
ber of 
returns 


Net Income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


121^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12V^per 
cent on 
capital 
net loss 


Under 11 (est.) 


698 

103 

4,717 

9,834 

3,371 

8,160 

4,567 

3,990 

1,649 

4,786 

223 

2,555 

96 

1,440 

61 

982 

43 

670 

34 

486 

361 

296 

212 

183 

157 

500 

250 

167 

169 

87 

49 

36 

24 

13 

14 

34 

19 

3 

1 

1 

1 

2 


$404, 118 
53, 957 

7, 386, 148 
17, 125, 444 

8, 330, 730 
19, 351, 776 
15, 943, 638 
14, 149, 668 

7, 133, 556 
21, 476, 808 

1, 203, 972 
13, 944, 661 

615, 046 

9, 285, 733 

459, 354 

7, 337, 960 
363, 145 

6, 683, 746 
324, 586 

4, 607, 982 
3, 777, 667 

3, 391, 721 

2, 636, 834 
2, 476, 294 

2, 275, 503 

8, 582, 842 

5, 570, 490 

4, 535, 737 

5, 766, 687 

3, 850, 376 
2, 664, 493 

2, 328, 367 
1, 805, 996 
1, 087, 813 
1, 314, 644 

4, 029, 483 

3, 308, 307 
652, 985 

(.') 
(2) 
(0 . 














Under 1 (est.) 


$514 


$686 






$172 




I under 2' (est.) 








1 under 2 (est.) 


27, 380 


36, 506 






9,126 




2 under 31 (est.) 








2 under 3 (est.) 


74, 100 


98, 800 






24, '700 




3 under 4 ' (est.) 








3 under 4 (est.) 


48, 475 


64,633 






16, 158 




4 under 5 • (est.) 








4 under 5 (est.) 


58, 556 


78, 075 






19, 519 




5 under 6 ' 








5 under 6.— 


51, 432 


67, 491 






16, 059 




6 under 7 1 








6 under 7 .- 


45, 195 


58, 013 






12, 818 




7 under 8 ' 








7 under 8 


43, 575 


54,361 






1, 0786 




8 under 9 '-- 








8 under 9 


39, 459 


48, 725 






9,266 




9 under 10 1 








9 under 10 


35, 968 
32, 336 
34, 454 
31, 127 
34, 229 

36, 324 
180, 616 
173, 363 
183, 645 
303, 684 
256, 807 
223, 789 
215, 263 
179, 459 
123, 516 
147, 746 
537, 736 
523, 132 
103, 112 

h 

0) 

h 


44,022 
37, 714 

37, 570 
32, 290 

34, 540 

35, 081 
154, 063 
115, 020 

98, 108 
124, 113 
80, 105 
57, 307 

38, 969 
37, 277 
16, 469 
13, 325 
73,445 
41, 360 
10, 605 

(2) 
(0 
(2) 






8,054 

7,124 

7,410 

6,302 

6,672 

6,683 

32, 597 

26, 952 

23,947 

28, 542 

13, 022 

7,322 

5,798 

5,676 

2,081 

1,123 

4,729 

2,922 

711 

(2) 

(2) 

(2) 

(2) 




10 under 11 


$1, 746 

4,294 

5,139 

6,361 

7,926 

59, 150 

85, 295 

109, 484 

204, 688 

186, 923 

160, 765 

169, 651 

154, 589 

93, 183 

91, 247 

459, 500 

470, 650 

62, 933 

(») 

(2) 

(2) 

(2) 






11 under 12 






12 under 13 






13 under 14 












15 under 20. 






20 under 25 -. 




25 under 30 




30 under 40 


$4, 476 
11, 927 
15, 157 
19, 370 
10, 108 
16, 349 
44, 297 
54, 360 
25, 557 
30, 285 

(2) 

(0 

(2) 

(^) 


$1, 051 


40 under 50 


9,126 


50 under 60 


2,118 


60 under 70 


6,929 


70 under 80 


16, 839 


80 under 90 


404 


90 under 100 




100 under 150 - 


44, 840 


150 under 200 


11,513 


200 under 250 




250 under 300 


(^) 


300 under 400 


(') 


400 under 500 


(') 


500 under 750 


(2) 


750 under 1 000 




1,000 under 1,500 


















1,500 under 2,000 


















2,000 under 3,000 


















3,000 under 4,000 


















4 000 under 5 000 




































Classes grouped ^ 




2, 320, 181 


455, 948 


56, 184 


357, 442 


43, 464 


998 


144 








Total 


51,044 


217, 558, 448 


4, 200, 940 


1, 644, 857 


2, 690, 966 


275, 350 


317, 269 


92, 964 






Summary for preced- 
ing years: 3 
1929 


48, 087 
44,183 

39, 560 

40, 024 
43, 293 
77, 836 
75, 796 
77, 923 
89, 966 

109, 730 


242, 282, 698 
227, 620, 606 
198, 938, 042 
198, 055, 768 
200, 353, 699 
253, 312, 253 
221, 950, 528 
231, 328, 739 
248, 345, 804 
299, 802, 574 


6, 408, 622 

7, 474, 643 

6, 027, 133 
5, 526, 436 
5, 718, 046 
5, 765, 861 
6, 097, 678 

8, 336, 587 

7, 704, 564 

9, 468, 632 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



97 



Table 9. — Individual returns for 1930 hy States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



FLORIDA 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12^ per 
cent on 
capital 
net loss 


Under 11 (est.) 


1,832 

82 

4,139 

2,358 

3,632 

1,925 

4,116 

1,227 

1,301 

1,880 

238 

1,282 

133 

767 

88 

579 

77 

391 

75 

320 

251 

225 

156 

102 

111 

310 

151 

100 

106 

61 

27 

24 

13 

8 

5 

28 

7 

7 

4 


$1,060,289 
41,927 
6, 269, 206 
4,078,027 
9, 046, 640 
4, 521, 302 
14,306,577 
4,441,676 
5, 656, 963 
8,457,291 
1,288,008 
6,999,196 

854, 953 
4, 955, 876 

658,044 
4, 324, 013 

652, 557 
3,303,412 

711,658 
3, 034, 362 
2, 621, 658 
2,581,333 
1,949,965 
1,376,053 
1,605,817 
6,312,932 
3,359,811 
2, 722, 945 
3, 680, 252 
2,284,770 
1,478,709 
1, 572, 647 

992, 081 

666,318 

472,433 
3,356,187 
1, 207, 886 
1,542,072 
1, 109, 784 














Under 1 (est.)- 


$352 


$470 






$118 




1 under 2" (est.) 








1 under 2 (est.) 


8,664 


11,653 






2,889 




2 under 31 (est.) 








2 under 3 (est.) 


16,874 


22,498 






6,624 




Sunder 4 ■ (est.) 








3 under 4 (est.) 


11, 321 


16,095 






3,774 




4 under 5 i (est.) 








4 under 5 (est.) 


18,531 


24,708 






6,177 




5 under 6 1 








Sunder 6 


23,917 


31,258 






7,341 




6 under 7 i 








6 under 7 


22,845 


28,697 






5,762 




7 under 8 1 








7under 8 


24,813 


30,400 






5,687 




Sunder 91 








8under9 


21,846 


26.371 






4,626 




9 under 101 








■9 under 10 


25, 082 

21, 569 

24,906 

20, 781 

17, 321 

19,268 

92, 585 

95,892 

107,492 

183,251 

160, 346 

109, 058 

149,433 

94, 566 

72,611 

43, 084 

435, 764 

188, 683 

240, 406 

189, 269 


30,432 
24,325 
26, 152 
20, 721 
16, 268 
17,608 
70,493 
65, 527 
47, 813 
70,214 
47,496 
22,069 
13, 830 
8,709 
7,451 
664 
34,709 
11, 782 
688 
4,189 






6,350 

3,846 

4,471 

3,812 

2,452 

3,632 

13, 660 

9,799 

6,246 

9,270 

3,707 

1,826 

1,030 

1,286 

497 

131 

4,940 

1,237 

615 

647 




10 under 11 


$1,090 

3,225 

3,872 

3,505 

5,292 

36, 752 

60, 164 

64,925 

132, 001 

116,830 

90,383 

99, 240 

71,667 

48,649 

21, 173 

316, 858 

173, 289 

211,996 

182, 053 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






15 under 20 






20 under 25 






25 under 30... 






30 under 40 


$1, 640 

3,251 

4.048 

37,393 

16,493 

17,008 

31,911 

90, 270 

6,192 

28, 987 

4,090 


$11,334 
3,624 
6,616 


40 under 50 


sounder 60 


60 under 70 


70 under 80 


1 017 


80 under 90. 




90 under 100.. 


10, 533 

1,133 

1,343 

650 

516 


100 under 150 

150 under 200 

200 under 250 

250 under 300 

300 under 400 


400 under 500. 


3 
2 


1, 333, 687 
1,021,077 


215,915 
183, 946 




160, 537 
179, 136 


55,477 
6,250 




99 


BOO under 750. 




440 




750 under 1,000.. 






1,000 under 1,500 


















1,500 under 2,000 


















2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000 


















B,000and over 


















Classes grouped ' 




































Total 


28,133 


126,910,394 


2,840,391 


722, 090 


1,971,637 


302,010 


119, 581 


35, 765 




Summary for preced- 
ing years: ^ 
1929 


30,040 
32, 155 
40, 080 
56,109 
70, 213 
64,306 
49, 591 
41,531 
42, 249 
42, 210 


164,355,108 
178, 843, 603 
206, 917, 657 
322,601,033 
649, 932, 382 
250, 963, 654 
156,500,260 
132, 047, 020 
119,557,316 
141, 105, 124 


5, 936, 377 
7,714,261 
6,047,244 
10, 415, 636 
28, 857, 801 
7, 229, 272 
3, 693, 955 
4,059,859 
2,929,409 
6,242,705 












1928. 












1927.. 












1926 












1925 












1924 












1923.. 












1922 












1921 












1920 





























For footnotes see p. 138. 



m 



STATISTICS OF INCOME 



Table 9. — Individual returns for 19S0 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

GEORGIA 





Number 
of re- 
turns 


Net income 


Tax 


Tax before tea credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12H per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12^ per 
cent on 
capital 
net loss 


Under 1« (est.) 


1,076 

69 

3,659 

2,858 

2,919 

2,437 

4,461 

1,433 

1,526 

2,460 

262 

1,539 

129 

949 

80 

649 

58 

455 

45 

300 

249 

237 

173 

149 

108 

344 

150 

96 

89 

56 

28 

17 

9 

5 

2 

15 

1 

2 

1 


$609, 052 

42,901 

6,603,163 

4, 927, 465 

7, 264, 106 
5, 845, 341 

15, 611, 524 
6, 165, 269 
6, 624, 301 

10, 984, 530 
1, 417, 088 

8, 411, 009 
833, 730 

6,116,350 

594, 212 

4, 835, 997 

491, 970 

3, 860, 172 

425, 633 

2, 841, 407 

2, 608, 090 

2, 726, 135 

2, 160, 688 

2, 008, 355 

1, 563, 602 
5, 906, 072 

3, 331, 492 
2, 648, 201 
3, 060, 017 

2, 469, 546 
1, 535, 686 
1, 107, 454 

673, 068 

425, 489 

190, 818 

1, 774, 912 














Under 1 (est.) 


$375 


$501 






$126 




1 under 2' (est.) 








1 under 2 (est.).. 


7,816 


10, 422 






2,606 




2 under 3' (est.) 








2 under 3 (est.) 


22,728 


30, 303 






7,575 




3 under 41 (est.) 








3 under 4 (est.).. 


12, 955 


17, 272 






4,317 




4 under 5' (est.) 








4 under 5 (est.).. 


22,544 


30. 059 






7,615 




5 under 6' 








5 under 6 


26, 698 


35, 813 






9,115 




6 under 71 








Bunder 7. 


26, 619 


34, 099 






7,480 




7 under 8' 








7 under 8 


25, 396 


32, 173 






6,777 




8 under 91 








8 under 9 


22, 239 


28, 161 






5,922 




9 under 10'. 








9 under 10 


19,511 

19, 140 

23, 306 

21,313 

22, 838 

22, 404 

100, 658 

89, 637 

94, 550 

145, 302 

159, 751 

119, 189 

103, 810 

70, 595 

49, 330 

19, 137 

226, 562 

s? 


24, 420 
22, 566 
25, 606 
22, 637 

22, 413 
21. 842 
79, 414 
51, 636 
42, 249 
46, 199 
42, 657 
27, 023 

23, 345 
11, 804 

2,520 






4,909 

4,705 

5.828 

5,569 

4.794 

4,805 

19, 170 

12, 557 

12, 158 

11, 260 

8,162 

5,488 

3,864 

1,537 

414 

220 

2,236 

(=) 

(') 




10 under 11 


$1, 279 

3,528 

4,245 

6,219 

5,367 

40, 414 

50, 558 

64,459 

109, 584 

122, 395 

101, 479 

84, 653 

56, 221 

25, 028 

12, 860 

159. 605 

(») 






11 under 12 






12 under 13 






13 under 14 






14 under 15_.. 






15 under 20 






20 under 25 






25 under 30 






30 under 40 


$1, 876 

5,303 

588 

4,056 

4,476 

22, 234 
6,497 

52, 595 


$1, 097 


40 under 50 


2,442 


50 under 60 


4.413 


60 under 70. 


4,380 


70 under 80 


369 


80 under 90 


38 


90 under 100 




100 under 150 


17, 358 
(') 


760 


150 under 200 




200 under 250 






250 under 300 






300 under 400 










400 under 500 


















500 under 750 


1 


(2) 


m 




Q) 


(.') 


m 




750 under 1,000 






1,000 under 1,500 


















1,500 under 2,000 


















2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000 




* 
































Classes grouped 2. . 




1, 386, 204 


184, 841 


856 


76. 336 


108, 400 


751 










Total 


28,996 


128, 081, 049 


1, 659, 244 


703, 348 


923, 230 


206, 025 


159, 860 


13,499 






Summary for preced- 
ing years; ' 
1929 


32, 289 

32, 921 

33, 818 
36,744 
37, 410 
62, 651 
71, 341 
69, 988 
67, 719 
73, 325 


163,181,491 
167, 063, 587 
167, 407, 479 
171, 146, 482 
177, 203, 659 
210, 908, 421 
222, 888, 344 
199, 432, 531 
180,311,466 
228, 619, 716 


2, 785, 942 
3, 806, 534 

3, 612, 724 

2, 888, 409 

3, 529, 883 
3, 398, 860 

3, 766, 159 

4, 557, 769 
3, 892, 645 
7, 697, 693 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



99 



Table 9. — Individual returns for 1980 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



HAWAII 



Net income classes 
(Thousands of dollars) 


Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Normal 
tax 


Surtax 


12^ per 
cent on 
capital 
net gain 


25 per 

cent of 
tax on 
earned 
net in- 
come 


12^ per 
cent on 
capital 
net loss 


Under 1 1 (est.) 


700 

11 

1,285 

614 

946 

654 

841 

329 

371 

495 

90 

357 

41 

197 

37 

161 

30 

99 

16 

75 

61 

63 

34 

30 

28 

98 

64 

24 

41 

17 

16 

6 

8 

7 

3 

13 

4 

1 

1 


$366, 966 

4,388 

1, 984, 189 

1, 066, 140 

2, 306, 731 

1,542,979 

2, 940, 366 

1, 166, 101 

1, 630, 371 

2, 219, 732 

489, 335 

1, 951, 955 

264, 088 

1, 274, 307 

281,418 

1, 200, 158 

253, 870 

843, 406 

151, 787 

712, 952 

635, 441 

721, 936 

423, 302 

410, 687 

404, 137 

1, 685, 038 

1, 406, 374 

666. 678 

1, 417, 188 

780, 297 

878, 042 

382, 353 

589, 175 

602, 507 

(2) 

1, 591, 251 

673, 426 














Under 1 (est.) 


$43 


$68 






$16 




1 under 2 ' (est.) 








1 under 2 (est.) 


1,923 


2,664 






641 




2 under 3 ' (est ) 








2 under 3 (est.) 


5,756 


7,674 






1,918 




3 under 4 ' (est.) 








3 under 4 (est.) . . 


3,760 


5,013 






1,253 




4 under 5 ' (est ) 








4 under 5 (est.) 


6,173 


6,898 






1,725 




6 under 6 ' 








6 under 6-- 


6,779 


8,625 






1,846 












6 under 7..- 


5,456 


6,861 






1,406 




7 under 8 • 








7 under 8 


5,529 


6,863 






1,334 




8 under 9 ' 








8 under 9 


4,568 


5,668 






1,000 




9under 10' 








9 under 10 


4,943 

3,954 

6,739 

3,742 

4,217 

4,796 

25, 992 

33, 194 

23, 496 

65,612 

47, 549 

65, 947 

35, 118 

56, 220 

61, 854 

0) 

211,901 
95, 231 
(2) 


5,986 
4,529 
5, 971 
3,691 
3,997 
4,466 

19, 068 

17, 736 
8,235 

17, 683 
6,521 
6,406 
2,927 
3,808 
1,819 
(2) 

10, 967 
1,982 
(2) 






1,043 

827 

1,268 

782 

989 

1,030 

4,896 

4,825 

1,730 

4,498 

1,154 

1,079 

320 

34 

723 

(2) 

1,418 
519 
(2) 
(2) 




10 under 11 


$252 

1,036 

833 

1,209 

1,360 

11.820 

20, 283 

16, 991 

52, 427 

42, 182 

52, 937 
25, 562 

53, 732 
32, 284 

(') 

206, 570 

81, 100 

(2) 

(2) 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






15 under 20 . 






20 under 25 






25 under 30.. 






30 under 40 






40 under 50 






SO under 60 . 


$7,708 
7,511 


$25 


60 under 70 


562 


70 under SO 


1,286 


80 under 90 


28,474 
(') 

2,091 
12, 777 
0) 
(2) 




90 under 100 




100 under 150 .. 


6,309 


150 under 200 


109 


200 under 250 




250 under 300 


(^) 


300 under 400 




400 under 500 


















600 under 750 


1 


(2) 


m 


(2) 


(2) 


Q) 


m 


(2) 


750 under 1,000 




1,000 under 1,500 . 


















1,500 under 2,000 


















2,000 under 3,000 


















3,00U under 4,000 


















4,000 under 5,000 . 


















6,000 and over. 






















1, 326, 870 


183, 734 


2,497 


112, 19S 


69, 080 


20 


21 


Total 






7,869 


37, 245, 940 


972, 216 


178, 403 


712, 776 


127, 641 


38, 292 


8,312 


Summary for preceding 
years : ^ 
1929 




8,210 
8,047 
9,252 
9,146 
9,306 
12, 387 
12, 421 
11, 597 
11,481 
13, 715 


43, 290, 997 

43, 349, 731 

44, 618, 510 
42, 950, 279 
41, 465, 376 
46, 395, 290 
42, 829, 250 
37, 122, 696 
37, 840, 014 
55, 572, 896 


1, 220, 345 
1,311,756 
1, 200, 544 
1,096,213 
944, 053 
1, 481, 883 
1, 319, 276 
1, 387, 398 
1,451,776 
4, 075, 539 










1928 












1927 












1926.. . . 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



100 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



IDAHO 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12H per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12H per 
cent on 
capital 
net loss 


Under 1 1 (est.) 


271 

1 

723 

1,305 

672 

901 

1,024 

604 

412 

684 

65 

427 

20 

271 

8 

137 

15 

87 

6 

51 

29 

16 

23 

18 

11 

38 

21 

4 

7 


$152, 913 

m 

1, 162, 994 
2, 253, 463 

1, 673, 026 
2, 137, 078 
3, 633, 933 
2, 158, 252 
1, 801, 673 
3, 077, 809 

349, 345 

2, 321, 354 
129, 318 

1, 745, 573 
60, 034 

1, 022, 729 
128, 325 
736, 440 
57, 055 
483, 230 
302, 335 
183, 659 
285, 509 
241, 676 
158, 158 
637, 728 
475, 629 

222, 500 














Under 1 (est.)- 


(2) 


(.') 










1 under 2 • (est.) 










1 under 2 (est.) .. 


$3, 524 


$4, 699 






$1, 175 




2 under 3 i (est.) 








2 under 3 (est.) 


7.526 


10,035 






2,509 




3 under 4 ' (est.) 








3 under 4 (est.) 


6,543 


8,723 






2,180 




4 under 5 ' (est.). . 










9,028 


12, 038 






3,010 




5 under 6 ' 










9,317 


12, 076 






2,759 




6 under 7 1 








6 under 7 


9,251 


11,297 






2,046 




7 under 8 i 








7 under 8 .. . 


6,817 


8,187 






1,370 




8 under 9 1 -- 








8 under 9 - 


6,718 


7,813 






1.095 




9 under 101 -. 








9 under 10 


5,751 
3,310 
1,917 
4,173 
4,174 
1,621 

10, 929 

17, 290 

(2) 

10,928 


6,405 
3,543 
1,883 
3,959 
4,078 
1,234 
7,606 
10, 003 
(2) 
4,115 






654 
358 
202 
341 
519 
136 
735 
373 
(2) 
389 




10 under 11 


$125 
236 
555 
615 
523 

4,058 

7,660 

(2) 

7,202 






11 under 12 






12 under 13 - 






13 under 14 












15 under 20 - - 






20 under 25 






25 under 30 






30 under 40 






40 under 50 . ... 






50 under 60 


1 


Q) 


m 




(2) 








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 


















600 under 750 ... 


















750 under 1 000 


















1,000 under 1,500 


















1 500 under 2 000 


















2 000 under 3 000 


















3,000 under 4 000 


















4,000 under 5 000 








































165, 636 


9,473 


2,910 


6,632 




69 












Total — . 


7,852 


27, 757, 374 


128, 290 


120, 604 


27, 606 




19, 920 










Summary for preceding 
years: ^ 
1929 


9,830 
9,808 
10, 673 
11,617 
12, 907 
21, 436 
25, 012 
23, 369 
22, 976 
25, 755 


38, 525, 958 
37, 121, 872 
38, 448, 758 
39, 887, 951 
40, 443, 781 
52, 301, 491 
58, 393, 333 
51, 166, 793 
49, 737, 718 
67, 391, 639 


184, 325 
283, 172 
247, 272 
184, 344 
170, 912 
261, 008 
426, 196 
478, 706 
493, 658 
1, 086, 614 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



101 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



ILLINOIS 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 

(Thousands of 
dollars) 


Normal 
tax 


Surtax 


12^ per 
cent on 

capital 
net gain 


26 per 
cent of 
tax on 
earned 
net in- 
come 


121^ 
per 
cent 
on 
capital 
net 
loss 


Under 1< (est.) 


11, 072 

721 

34,884 

46.530 

30, 336 

36, 761 

36, 066 

19, 881 

11, 876 

25,336 

1,792 

16, 980 

762 

11,243 

499 

7,980 

340 

5,604 

306 

4,416 

3.423 

2,734 

2,106 

1,726 

1,450 

4,736 

2,403 

1,472 

1,617 

802 

491 

277 

196 

124 

108 

296 

117 

49 

34 

33 

9 

13 

10 

9 

7 

3 

1 


$6. 488, 129 
375, 152 
54, 230, 069 
80, 672, 686 
75, 075, 039 
87, 283, 974 
126, 650, 027 
71, 123, 157 
51, 499, 563 
113, 392, 940 

9. 659, 577 
92, 660, 299 

4, 907, 514 
72, 670, 886 

3, 720, 746 
59, 580. 484 

2, 873, 859 
47, 506, 912 

2, 909, 903 
41, 910, 703 
35.881.456 
31, 399, 319 
26, 276, 317 
23, 278, 489 
21,012,740 
81.502,720 
63. 578, 562 
40, 256, 348 
55, 656, 104 
35, 599. 995 
26. 750, 247 
17, 883, 721 
14. 639. 961 
10. 498, 044 

10. 239. 602 
36, 668, 437 
20, 274, 431 
10, 876, 486 

9, 352, 164 

11, 416, 299 
3, 963, 315 

7, 766, 186 

8, 602, 369 
10, 350, 674 
11,891,383 

(2) 














Under 1 (est.) 


$3,322 


$4,429 






$1. 107 




1 under 21 (est.) 








1 under 2 (est ) 


131, 381 


175. 174 






43. 793 




2 under 3 i (est.)... 








2 under 3 (est.) 


336, 738 


448,984 






112, 246 




3 under 4 i (est.) - . 








3 under 4 (est.) 


230, 891 


307, 855 






76. 964 




4 under 5 • (est.) 








4 under 5 (est.) 


282.344 


376, 459 






94, 115 




6 under 6 i . . . 








5 under 6 


323,653 


424, 526 






100. 873 




6 under 7 i 








6under 7 


343, 882 


435, 716 






91, 834 




7 under 8 i 








7 under 8 . - 


336. 656 


421, 750 






85, 094 




Sunder 9 ■ 








8 under 9 


319. 624 


395. 096 






75, 471 




Sunder 10 • .- 








9 under 10 - - 


336, 060 

316, 526 

329, 700 

313, 296 

304, 347 

313, 698 

1, 613, 709 

1. 593, 448 

1,619,509 

2, 885, 393 

2. 396. 740 

2,157.489 

1, 638. 243 

1. 610, 833 

1. 167. 676 

1, 226, 668 

4, 627, 920 

3, 066, 332 

1, 594, 327 

1, 567. 399 

1.927,084 

606.646 

1. 334, 567 

1, 422. 405 

1, 737. 012 

2. 024. 487 
(2) 

(2) 


411. 709 

369, 038 

362, 770 

324, 039 

309, 944 

307, 726 

1,348,950 

1, 010, 444 

835, 246 

1, 142, 748 

718, 937 

620, 105 

304, 077 

260, 735 

151,241 

165, 609 

480, 631 

234,923 

108, 404 

126, 333 

135, 185 

63,604 

51, 586 

14, 495 

37, 603 

114,574 

(«) 






76, 649 

70, 018 

73, 836 

66, 222 

65, 674 

65, 864 

302. 207 

239. 060 

207, 181 

275, 617 

148, 240 

94, 917 

5% 730 

35. 847 

22, 960 

21, 777 

62, 940 

19, 548 

9, 465 

9,008 

8,392 

2, 647 

1,645 

1.476 

440 

1,931 

(2) 

(2) 




10 under 11 


$16, 506 

40,766 

55, 479 

59, 977 

71.836 

566, 966 

822, 064 

991,444 

2. 010. 127 

1,743,611 

1,617,706 

1,261,174 

1, 192. 422 

913, 796 

871, 060 

3. 777. 809 

2, 697, 143 

1. 232. 122 

1. 322. 637 

1. 456. 401 

428. 914 

1, 135, 621 

1, 021, 495 

1, 210, 206 

1, 605, 976 

(2) 

(2) 






11 under 12 






12 under 13 






13 under 14 






14 under 15 . . 






15 under 20 ... 






20 under 25 






25 under 30.. ... . 






sounder 40 


$40,041 
118, 628 
161, 880 
180. 221 
157, 191 
146, 847 
242, 099 
625, 261 
316, 712 
328, 183 
170. 091 
364, 918 
133, 814 
196. 344 
391, 036 
495. 756 
406. 402 

(2) 

(2) 


$31,906 


40 under 60 


36. 196 


sounder 60 


47.285 


60 under 70 


41. 499 


70 under 80 . 


63, 668 


sounder 90 


31. 348 


90 under 100 

100 under 150 

150 under 200. 

200 under 260 

260 under 300 

300 under 400. 

400 under 500 

500 under 750 

750 under 1,000 

1,000 under 1,500... 
1,500 under 2,000... 
2,000 under 3,000... 
3,000 under 4,000... 
4,000 under 5 000 


30. 333 

192, 841 

62, 898 

64,917 

41,654 

21,028 

7,139 

47. 239 

3.145 

6.102 

534 

s 


5.000 and over 


















Classes grouped ^... 




10, 662, 219 


1, 775, 577 


8,404 


1, 214. 576 


552. 818 


220 










Total - 


327. 631 


1, 630, 447, 207 


43, 703, 471 


12, 898, 038 


29. 127, 731 


5, 028, 242 


2. 620, 808 


729, 732 


Summary for pre- 
ceding years: ' 
1929 


369. 855 
373, 621 
378,859 
374, 725 
357, 448 
662, 601 
676, 48S 
614, 44ii 
611,56? 
542, 467 


2, 258, 945, 768 
2, 392, 631, 092 
2, 093, 908, 574 
1,995,011,00? 
1, 976, 436, 222 
2, 413, 605, 35C 
2,272,960.12:; 
1, 927, 637, 451 
1,833, 920, 43f 
1. 836. 956. 945 


86, 826, 072 
110,659,199 
73, 796, 361 
64, 213, 83E 
64, 791, 50' 
66, 583, 23? 
62, 880, 12? 
77, 196, 40- 
68, 574, 35 
85, 409, 20C 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 
















i 1 









For footnotes see p. 138. 



102 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



INDIANA 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12H per 
cent on 
capital 
net loss 


Under 11 (est.) 


2,180 

98 

9,398 

9,696 

7,543 

6,001 

8,489 

2,918 

2,827 

4,152 

462 

3,052 

227 

1,750 

135 

1,239 

98 

947 

79 

723 

663 

425 

368 

278 

250 

713 

332 

188 

211 

103 

61 

47 

32 

16 

20 

23 

14 

5 

2 

6 

3 

3 

1 

1 


$1,216,847 
61, 849 
14, 655, 640 
16, 901, 288 
18, 650, 379 
13, 927, 691 
29, 569, 146 
10, 497, 170 
12, 395, 125 
18, 627, 117 

2, 489, 593 
16, 673, 360 

1, 466, 630 

11, 309, 580 
1, 009, 186 
9, 257, 211 

829, 056 

8, 029, 468 

757, 380 

6, 863, 237 
5, 904, 380 
4, 874, 927 
4, 590, 510 
3, 747, 765 

3, 627, 928 

12, 260, 323 
7, 484, 028 
5, 139, 246 

7, 243, 812 

4, 566, 117 
3, 356, 818 
3, 049, 361 
2, 412, 039 
1, 346, 927 

1, 887, 673 

2, 798, 471 
2, 401, 555 
1, 170, 378 

2, 103, 566 
1, 333, 952 
1, 735, 432 

(2) 

(2) 














Under 1 (est.) 


$495 


$659 






$164 




1 under 2' (est.) 








1 under 2 (est.) 


26, 148 


34,863 






8,715 




2 under 31 (est.) 








2 under 3 (est.) 


51,744 


68, 992 






17,248 




3 under 41 (est.) - 








3 under 4 (est.) 


29, 758 


39, 678 






9,920 




4 under 5 ' (est.) 








4 under 5 (est.) 


38, 359 


51, 145 






12, 786 




6 under 6 1 








6 under 6 


53, 973 


70, 760 






16, 787 




6 under 7 • 








7 under 7 


48, 505 


61, 751 






13, 246 




6 under S'.. 








8 under 8 


47, 692 


60, 102 






12, 410 




8 under 91 








9 under 9 


51, 172 


62, 976 






11, 804 




9 under 10'.. 








1 under 10 


51, 646 
45, 171 
44,491 
46, 289 
43, 347 
45, 433 
226, 724 

208, 296 
196, 512 
370, 031 
293, 196 
269, 262 
272, 941 
248, 806 
145, 330 
220, 097 
362, 675 
320. 107 
172, 329 

(0 
251, 611 

209, 342 
319, 842 

(2) 
(2) 


63, 883 

52, 507 

47, 628 

46, 223 

43, 359 

42, 880 

183, 985 

123, 556 

93, 337 

138, 875 

76, 608 

58, 765 

31, 767 

36, 377 

14.393 

21, 471 

28, 412 

4,949 

2,102 






12, 237 

10, 111 

9,420 

9,028 

9,561 

9,991 

42, 196 

34, 143 

23, 805 

32, 060 

13, 341 

9, 855 

6,358 

7,001 

3,967 

4,779 

4,648 

1,854 

642 

(») 

494 

936 

1,014 

(2) 




70 under 11. 


$2, 775 

6,283 

9,094 

9,549 

12,544 

84, 935 

118, 883 

126, 980 

259, 054 

231, 050 

210, 711 

211, 355 
192, 894 
113, 671 
189, 416 
336, 887 
175, 982 
115, 052 

(4 
128, 449 
110, 921 
245, 599 

(2) 

(2) 






11 under 12. 






12 under 13... 






13 under 14 






14 under 15 






15 under 20 






20 under 25 






25 under 30 






30 under 40 


$7, 330 
5,663 
16, 809 
42, 293 
32, 295 
24, 376 
20, 619 
23,782 

142, 793 

55, 817 

(') 

156, 496 
78, 486 
47, 792 


$3,168 


40 under 50 


6,784 


SO under 60 


7,168 


60 under 70 


6,116 


70 under 80 


5,759 


80 under 90 


3,143 


90 under 100 


6,630 


100 under 150. 


21, 758 


150 under 200 


1,763 


200 under 250 




250 under 300 




300 under 400. 


11, 966 
20, 871 
27, 465 


44,806 


400 under 500 




500 under 750 . . 




750 under 1 000 . ... 




1,000 under 1,500 

1 500 under 2 000 


(2) 


(2) 




2 000 under 3 000 


















3000 under 4000 


















4 000 under 5 000 




































dlasses grouped ' 




2, 718, 053 


398, 253 


1,877 


202, 860 


193, 962 


446 










Total 


65, 679 


280, 940, 214 


5, 109, 577 


1, 624, 182 


3, 094, 944 


848, 513 


350, 967 


107, 096 






Summary for preced- 
ing years: 3 
1929 


76, 493 

75, 376 

76, 703 
77, 126 
80, 300 

156, 845 
178, 831 
153, 469 
150, 300 
189, 587 


366, 846, 042 
365, 336, 866 
349, 434, 464 
358, 624, 820 
344, 266, 673 
461, 717, 343 
510, 507, 072 
426, 365, 818 
406, 242, 138 
556, 061, 991 


8, 208, 031 
10, 100, 848 

8, 884, 047 
9,934,476 
7, 508, 733 

6, 655, 560 

7, 882, 768 

9, 578, 511 
8, 973, 653 

15, 780, 124 












1928 












1927 












1926 












1925 












1924 












1933 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



103 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



IOWA 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12^ per 
cent on 
capital 
net gain 


25 per 
cent of 1 
tax on 
earned 

net I 
income 


21.^ per 
sent on 
capital 
let loss 


Under 1 1 (est.) 


1,304 

131 

3,829 

4,779 

4,314 

3,895 

5, 654 

2,142 

2,110 

3,262 

279 

2,226 

109 

1,371 

67 

894 

53 

698 

44 

466 

433 

265 

227 

172 

144 

436 

226 

115 

122 

50 

22 

28 

10 

9 

7 

15 

3 

1 

4 


$748, 523 

56,971 

6, 167, 510 

8, 266, 850 

10, 713, 758 
9, 176, 396 

19, 915, 875 
7, 667, 794 
9,112,064 

14, 635, 386 

1, 500, 405 
12, 133, 936 

697, 038 
8, 847, 015 

503, 633 
6, 685, 311 

451, 654 
5, 894, 006 

417, 318 
4, 429, 591 

4, 535, 710 
3, 040, 825 
2, 835, 263 

2, 320, 580 
2, 087, 035 
7, 468, 939 

5, 016, 880 
3, 163, 551 
4, 193, 891 
2, 209, 124 
1, 215, 195 
1, 794, 706 

742, 150 
760, 589 
652, 299 
1,832,138 
540, 013 














Under 1 (est.) 

1 under 2 i (est.) 


$433 


$578 






$145 










lander 2 (est.) 

2 under 3 • (est.) 


14, 004 


18, 672 






4,668 










2 under 3 (est.) 

3 under 4 i (est.) 


36,434 


48, 578 






12, 144 












23, 746 


31, 662 






7,916 












4 under 5 (est.) 

5 under 6 ' 


36, 586 


48, 781 






12, 195 










5 under 6 


41, 576 


53, 565 






11,989 




6 under 7 i 








6 under 7 


40, 611 


50,042 






9,431 




7 under Si - . — 










37, 568 


45, 492 






7,924 




8under 91. 








8 under 9 


39, 299 


46, 915 






7,616 




9 under 10 > 








9 under 10 


34, 195 

37, 732 

30, 287 

32, 743 

29, 972 

29, 133 

136, 947 

150, 513 

120, 952 

213, 425 

136,487 

91, 643 

165, 943 

69, 757 

60, 617 

64, 546 

204, 849 

79, 339 

(') 

(2) 


40, 802 

42, 967 

31,651 

32, 309 

28, 736 

27, 079 

106, 387 

89, 534 

53, 072 

72, 381 

33, 885 

19, 785 

24, 676 

3,230 

5,362 

3,995 

6,396 

3,562 






6,607 

7,270 

5,257 

5,201 

4,742 

5,003 

20, 603 

17, 791 

11, 700 

13, 969 

6,414 

4,118 

3,510 

1,359 

1,165 

856 

1,084 

529 




10 under 11 


$2, 035 
3,893 
5,635 
5, 978 
7,057 

51, 163 

78, 770 

79, 580 
151, 299 
105, 628 

78,040 
123, 054 

59, 433 

60, 802 

58,778 
202, 281 

64, 452 

(2) 

(=) 






11 under 12— 






12 under 13 




13 under 14 







14 under 15 




15 under 20 -.- 




20 under 25 






25 under 30 






30 under 40. 


$4, 434 
4,099 
3,713 

23, 467 
8,723 

12, 534 
2,862 

30, 709 

11, 854 


$720 


40 under 60 

50 under 60 


711 
5,777 


60 under 70 


1,744 


70 under 80 


270 


80 under 90- 


16,916 


90 under 100 


233 


100 under 150 


33, 453 


150 under 200. 




200 unaer 250. 




250 under 300 


(') 


(') 


(2) 


(-; 


300 under 400 




400 under 500 


















500 under 750 


















750 under 1,000 


















1,000 under 1,500. ... 


1 


(2) 


m 




(.') 




(2) 


(.-) 


1,500 under 2,000 








2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000 - .. 


















6, 000 and over. 


















Classes grouped ' 




2, 535, 835 


396, 230 


636 


457, 018 


69 


745 


60, 748 








Total 


39, 917 


174, 965, 757 


2, 355, 567 


970, 730 


1, 594, 896 


102, 464 


191, 951 


120, 572 






Summary for preced- 
ing years: ' 
1929 


45, 023 
40, 789 
45, 349 
49, 476 
50, 379 
110,404 
135, 864 
131,870 
111,483 
183, 398 


222, 103, 300 
221, 881, 247 
190, 436, 034 
203, 015, 362 
198, 735, 930 
298, 734, 381 
363, 242, 331 
359, 562, 822 
313, 762, 935 
631, 560, 789 


3, 924, 823 
6, 216, 041 
3, 310, 099 
2, 917, 845 
3,111,096 
3,123,808 
4, 126, 470 
5, 466, 397 
5, 837, 960 
18, 776, 990 












1928 












1927 












1926. 












1925 












1924 












1923 












1922 












1921 












1920. 

























For footnotes see p. 138. 



104 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
.^ classes, showing number of returns, net income, tax, tax before tax credits, and tax 
I credits; also total number, net income, and tax for prior years — Continued 

KANSAS 





Number 
of re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12H per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12ii per 
cent on 
capital 
net loss 


Under 1 1 (est.) 


2,302 

88 

4,789 

3,080 

4,374 

2,402 

4,405 

1,456 

1,366 

2,316 

238 

1,599 

82 

974 

47 

644 

33 

511 

26 

358 

237 

225 

150 

152 

95 

328 

128 

92 

73 

34 

23 

7 

7 

4 

5 

5 

3 

1 


$1, 307, 793 
39, 662 

7, 210, 199 
5, 311, 213 

10, 871, 166 

5, 699, 498 

- 15, 209, 763 

5, 260, 357 

6, 970, 398 
10, 379, 022 

1, 280. 890 

8, 717, 958 
525, 061 

6, 289, 287 
351, 179 

4, 807, 783 
279, 317 

4, 332, 403 
246, 833 

3, 382, 741 

2, 490, 084 
2, 582, 877 

1, 864, 660 

2, 050, 411 

1, 378, 237 

5, 653, 299 
2, 829, 314 

2, 513, 941 
2, 606, 293 
1, 532, 537 
1, 267, 172 

451, 123 
515, 241 
342, 013 
469, 824 
589, 410 
(2) 














Under 1 (est.) 


$364 


$486 






$121 




1 under 2i (est.) 








1 under 2 (est.) 


9,132 


12, 177 






3,045 




2 under 31 (est.) 








2 under 3 (est.) 


21,809 


29,078 






7,269 




3 under 4 ' (est.) 








3 under 4 (est.) 


13, 924 


18, 566 






4,641 




4 under 5' (est.) 








4 under 5 (est.) 


23, 901 


31, 868 






7,967 




5 under 6 • 








5 under 6 


29, 186 


37, 483 






8,297 




16 under 7' 








6 under 7 


28, 773 


35, 281 






6,508 




7 under 8' 








7 under 8 


28,210 


33, 207 






4,997 




8 under 9' 








8 under 9 


29, 598 


34, 198 






4,600 




9 under 10 1 








9 under 10 


26, 769 

24, 237 

28, 666 

24, 805 

31, 398 

21, 2.54 

120, 289 

88, 021 

110, 262 

145, 428 

100, 555 

109, 174 

50, 916 

62, 872 

43, 436 

69, 375 

92, 762 

e) 

(») 


31, 116 

26, 328 
29, 103 
24, 043 
28, 856 
19, 261 
93, 208 
54, 054 
56, 116 
64, 130 
30, 479 
23, 973 
16, 000 

16, 927 
9,159 

17, 858 
18, 166 






4,347 

3,269 

3,700 

2,949 

2,896 

2,620 

12, 749 

8,398 

7,771 

9,287 

4,982 

2,738 

740 

1,356 

744 

955 

1,129 

(») 






10 under 11 


$1, 178 
3,263 
3,711 
6,438 
4,613 

39, 830 
42, 365 
61, 917 
88, 966 
75, 488 
71, 970 
34, 242 

40, 975 
28, 232 
52, 290 
74,964 

(2) 






11 under 12 






12 under 13 






13 under 14 












15 under 20 






20 under 25 . 






25 under 30 — 






30 under 40 


$2,442 
1,721 

16, 251 
1,414 
6,326 
6,789 
182 
761 
(') 
(2) 


$823 


40 under 50. 


2,161 


50 under 60 


282 


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 


1 


Q) 


(») 


(') 


(») 


(0 


(») 




400 under 500 




600 under 750 


















750 under 1,000 


















1 000 under 1,500 


















1,500 under 2,000 


















2 000 under 3,000 


















3 000 under 4,000 


















4 000 under 5,000 


















5,000 and over 


















Classes grouped' 




1, 120, 217 


145, 227 


4,059 


58, 650 


83, 154 


636 










Total 


32, 660 


127, 629, 176 


1, 480, 343 


796, 178 


688, 092 


119, 040 


118, 711 


3,256 






Summary for preceding 
years: ' 
1929 


37, 557 
32, 929 
35, 575 
32, 732 
34,284 
84, 080 
86, 291 
86, 915 
88, 785 
99, 255 


181, 661, 364 
162, 394, 768 
157, 394, 402 
153, 673, 206 
141, 511, 127 
203, 034. 616 
215, 346, 638 
211, 061, 984 
217, 237, 297 
306, 413, 429 


2, 647, 829 
2, 928, 097 
2, 240, 877 
2, 756, 049 

2, 222, 306 
1, 918, 019 
2, 118, 957 
3, 246, 097 

3, 392, 429 
8, 351, 393 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 























For footnotes see p. 138. 



STATISTICS OF INCOME 



105 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



KENTUCKY 





Number 
of re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12H per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12H per 
cent on 
capital 
net loss 


Under 1 ' (est.)- 


1,258 

46 

4,605 

3,672 

3,402 

2,440 

3,963 

1,439 

1,503 

2,101 

416 

1,356 

202 

952 

102 

632 

96 

436 

72 

352 

344 

249 

180 

144 

132 

405 

198 

106 

83 

48 

25 

24 

7 

4 

6 

14 

3 

1 

1 

1 


$724, 124 
26, 958 

7, 220, 194 
6, 405, 048 

8, 459, 418 
5, 778, 697 

13, 834, 044 

5, 177, 871 

6, 597, 839 

9, 462, 851 

2, 246, 749 

7, 402, 961 

1, 306, 572 
6, 151, 344 

757, 478 

4, 709, 615 

817, 465 

3, 699, 351 
680, 884 

3. 323, 807 
3, 592, 323 

2, 851, 657 
2, 246, 405 

1, 945, 303 
1,911,298 
6, 931, 858 

4, 403, 100 

2, 915, 857 
2, 836, 351 
2, 143, 455 
1, 348, 371 
1, 549, 552 

520, 246 
342, 774 
575, 013 
1, 670, 088 
(2) 
(2) 
(') 














Under 1 (est.) 


$218 


$291 






$73 




1 under 2 i (est.).. 








1 under 2 (est.) 


10, 189 


13, 585 






3,396 




2 under 3 ' (est.) 








2 under 3 (est.) 


21, 840 


29, 120 






7,280 




3 under 4 ' (est.). 








3 under 4 (est.) 


14, 909 


19, 879 






4,970 




4 imder 5 ' (est.) 










21, 967 


29, 290 






7,323 












5 under 6 


24, 804 


32, 060 






7,256 




Bunder 7 ' 










26, 659 


33, 579 






6,920 




7 under 8 i 








7 under 8 


■ 23, 732 


29, 386 






5,654 




Sunder 9 > 








8 under 9 


21, 331 


26, 159 






4,828 




9 under 10 1 








9 under 10 


22, 999 

23, 936 

24,587 

24, 533 

20, 561 

23, 415 

117,062 

109, 267 

103, 820 

142, 725 

126, 003 

101, 483 

144, 818 

51, 722 

37, 320 

64, 497 

206, 483 

(') 

(2) 

(2) 

0) 


27, 921 
27, 352 
25, 347 

24, 015 
18, 161 
20, 267 
84, 600 
53, 522 
40, 073 
45, 913 

25, 380 
10, 005 
26, 873 

6,508 
2,518 
2,996 
10, 454 
(2) 






4,922 

4,926 

4,331 

3,978 

2,598 

3,418 

14, 985 

11,009 

9,049 

6,229 

3,742 

1,864 

3,825 

724 

1,034 

91 

1,570 

(^) 




10 under 11 


$1,510 

3,571 

4,496 

4,998 

6,566 

47, 447 

66, 754 

72, 796 

103, 041 

109, 279 

75, 477 

100, 777 

31, 479 

35, 836 

54. 246 

143, 927 

Q) 

0) 

(2) 

(0 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






15 under 20 






20 under 25.. 






25 under 30 






3D under 40 






40 under 50.- 


$423 
17, 865 
23, 340 
14, 459 


$5, 337 


50 under 60 




60 under 70.. 


2,347 


70 under 80 




80 under 90 




90 under 100 


7,346 
53, 677 




100 under 150 


5 


150 under 200 




200 under 250 




250 under 300. 


(2) 


(0 




300 under 400 




400 under 500 










500 under 750 


















750 under 1,000 


















1,000 under 1,500 

1 ,500 under 2,000 


1 


(0 


(.') 




(2) 




(') 










2,000 under 3,000. 


















3,000 under 4,000 


















4,000 under 5,000 




































Classes grouped ' 




2,531,558 


415, 168 


3,332 


343, 807 


68, 771 


742 










Total.. - 


31, 021 


135, 098, 479 


1, 926, 048 


668, 586 


1, 206, 007 


185, 881 


126, 737 


7,689 






Summary for preced- 
ing years: ' 
1929 


34, 623 
35, 367 
33,004 
32,821 
37, 315 
72,119 
79,091 
69, 666 
69, 496 
78, 258 


191, 640, 708 
193, 766, 254 
172, 582. 213 
169, 100, 987 
180, 217, 420 
238,094,411 
214, 415, 879 
200, 048, 892 
192,273,937 
243, 879, 230 


5, 076, 854 
5, 639. 394 
4, 027, 734 
3. 226, 344 
3, 299, 792 

3, 805, 669 
3, 723, 960 
4, 676, 804 

4, 297, 470 
7, 292, 098 












1928 












1927 












1926 












1925 












1924 












1923 












1922 . 












1921 












1920 

























For footnotes see p. 138. 



106 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

LOUISIANA 





Number 
of re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12H per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


121.^ per 
cent on 
capital 
net loss 


Under 1 1 (est.) 


1,369 

12 

4,393 

3,086 

3,410 

2,787 

4,383 

1,890 

1,843 

2,731 

306 

1,994 

118 

1,219 

88 

781 

45 

526 

44 

354 

242 

204 

163 

144 

109 

294 

157 

87 

89 

46 

24 

11 

8 

6 

9 

4 


$785,252 

8,473 

6,914,954 

5,352,102 

8,414,740 

6, 661, 364 

15, 401, 020 

6.714,449 

8,012,366 

12, 274, 032 

1,647,962 

10,876,471 

759, 713 

7, 867, 663 

659,470 

5,825,119 

380, 342 

4,445,325 

417, 129 

3, 350, 661 

2,525,318 

2,346,770 

2,026,053 

1,949,019 

1,576,025 

5, 017, 123 

3, 534, 054 

2,387,053 

3,045,753 

2,064,545 

1,279,314 

721,885 

586,378 

525, 432 

844 646 

454,687 














Under 1 (est.). 


$35 


$47 






$12 




1 under 2i (est.) 








1 under 2 (est.). -.. 


10,569 


14,092 






3,623 




2 under 3' (est.)... 








2 under 3 (est.).. 


23,691 


31, 587 






7,896 




3 under 4 • (est ) 








3 under 4 (est.) 


23, 110 


30,813 






7,703 












4 under 5 (est.) 


35,734 


47,646 






11,911 












6 under 6 


44,602 


58,842 






14,340 












6 under 7 


44, 199 


65, 103 






10,904 




7 under 8' 








7 under 8.. 


38,951 


47,675 






8,724 




8 under 9' 








8 under 9 


35,678 


42,772 






7,094 




9 under 10'. .. .. .. 








9 under 10 


29,454 
27, 090 
25,785 
28,037 
27, 437 
26,878 
106, 254 
107, 964 
91, 286 
165, 196 
140, 109 
99, 700 
52,842 
57, 246 
55, 270 
100, 224 
67, 717 


36,349 

30,460 

26,573 

27, 787 

25, 703 

24, 972 

83,641 

69, 629 

40,049 

62, 590 

40,350 

19,087 

5,600 

6,095 

8,502 

7,218 

5,629 






6,895 
4,460 
3,874 
3,699 
3,205 
3,498 
11, 220 
6,439 
5,785 
6,901 
3,216 
2,749 
2,233 
1,109 
1,080 
1,391 
271 




10 under 11 


$1,100 

3,086 

3,949 

4,939 

6,404 

33,833 

54,874 

57, 022 

108,230 

96, 391 

77, 219 

44,858 

49, 461 

48,369 

80,475 

12,884 






11 under 12.. 






12 under 13 






13 under 14 






14 under 15 






15 under 20 






20 under 25 






25 under 30.. 






30 under 40. 


$1,290 
9,024 
7,107 
4,617 
2,799 
5,038 
13, 922 
39, 576 


$14 


40 under 50 


1,440 


50 under 60 


964 


60 under 70 




70 under 80 




80 under 90 


5,559 


90 under 100 




100 under 150 




150 under 200 




200 under 250... 


2 


« 


m 


(') 


(«) 


(•) 


(') 


« 


250 under 300 








































500 under 750 


1 


(') 


(') 


(») 


(») 


(') 


(») 


(') 


750 under 1 000 




1 000 under 1 500 


















1 500 under 2 000 
















:::::::: 


2 000 under 3 000 


















3 000 under 4 000 


















4 000 under 5 000 




































Classes grouped ' 




1, 183, 381 
138,836,043 


144,682 
1,599,639 


2,277 
839,877 


2,368 


140,063 


26 
139, 158 






32,979 


_ — . — 


Total 


683,462 


223,435 


7,97/ 


Summary for preceding 
years: ' 
1929 


35,093 
36,981 
37, 293 
38,996 
40,695 
67, 658 
67,440 
66, 972 
67, 960 
69,340 


170, 713, 998 
184,035,325 
175,254,161 
185,478,850 
195,585,488 
221,133,422 
213, 802, 450 
203, 664, 606 
197,897,146 
237, 109, 145 


2, 859, 568 
4,380,028 
3,174,839 
3,311,535 
3, 850, 206 
3,528,611 
4,438,454 
6,353,674 
5,304,622 
9,626,591 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



107 



I 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

MAINE 





Number 
of re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


121^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12}^ per 
cent on 
capital 
net loss 


Under 1 ' (est.) 

Under 1 (est.) 

1 under 2 1 (est.) 

1 under 2 (est.) 

2 under 3 1 (est.) 

2 under 3 (est.) 

3 under 4 1 (est.) 

3 under 4 (est.) 

4 under 5 i (est.) 

4 under 5 (est.) 

5 under 6 i 


658 

74 

2,254 

1,649 

1,914 

1,462 

2,169 

815 

853 

1,204 

190 

1,003 

95 

690 

57 

501 

41 

361 

35 

277 

211 

158 

142 

120 

110 

313 

170 

69 

86 

44 

37 

17 

16 

12 

7 

9 

2 

2 

1 


$370, 381 
42, 026 

3, 508, 691 
2, 837, 849 

4, 761, 304 
3, 495, 162 
7, 567, 438 
2, 909, 033 

3, 712, 000 

5, 404, 184 
1, 022, 308 
5,489,900 

611,886 

4, 460, 898 
421, 778 

3, 745, 256 
349, 484 

3, 061, 156 
330, 906 

2, 625, 050 

2, 208, 915 
1, 813, 248 
1, 769, 239 
1, 619, 302 
1, 590, 640 

5, 382, 512 

3, 765, 169 
1, 891, 169 
2, 925, 636 
1, 959, 428 
2, 034, 401 
1, 102, 876 
1, 208, 045 
1, 020, 917 

675, 940 

1,011,768 

342, 830 

(2) 

(2) 














$350 


$467 






$117 










4,645 


6,194 






1,549 










13, 312 


17, 750 






4,438 










9,011 


12, 015 






3,004 










13,970 


18, 626 






4,656 








. . 




18,611 


24,297 






5,686 














19, 839 


24, 406 






4,567 




7 under 8 i 










16, 194 


23, 891 






7,697 




8 under 9 i 










19, 139 


22, 817 






3,678 




9 under 10 ' 








9 under 10 


19,684 
16,937 
18, 116 
18, 702 
20, 854 
22,917 
100, 231 
107, 933 
73, 747 
147, 663 
124,088 
164, 362 
98, 701 
133, 920 
98,447 
72, 796 
125, 061 
52, 749 
(2) 
(2) 


22, 976 
18, 890 
18, 727 
18, 455 
19, 948 
21, 051 
74, 594 
61, 955 
32, 354 
53, 228 
33, 285 
30, 472 
22, 394 
25, 729 

3,900 

1,971 
12, 333 

1,727 

(2) 






3,292 

2,953 

2,893 

3,219 

3,389 

3,556 

11,817 

11, 152 

6,364 

8,549 

5,289 

3,270 

3,646 

2,477 

542 

374 

735 

19 




10 under 11 


$1, 000 

2,282 

3,466 

4,295 

5,422 

37, 454 

57, 130 

47, 757 

106, 047 

95, 435 

118, 381 

79, 980 

98, 422 

74, 773 

47,342 

100,049 

49, 633 

(^) 

(2) 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






15 under 20 






20 under 25 






25 under 30 






30 under 40 


$1, 257 

5,725 

20, 508 

5,583 

12, 692 

24, 254 

24,578 

17, 665 

1,408 


$4, 320 


40 under 50 


5,068 


50 under 60. 


1,729 


fin under 70 


5,610 


70 under 80 


446 


80 under 90 

90 under 100. 


3,938 
721 


inn under 1.^0 


4,251 


150 under 200 




200 under 250 




250 under 300 


(2) 










400 under 500 


















500 under 750 


















750 under 1,000 

1,000 under 1 500 


1 


(2) 


(2) 




(2) 
















1,500 under 2,000 


















2,000 under 3,000 


















3,000 under 4 000 






















































Classes grouped 2 




1, 641, 782 


295, 870 


16, 205 


253, 218 


26,954 


507 










Total 


17,829 


90, 690, 507 


1,827,849 


640,657 


1,182,086 


140, 624 


109,435 


26, 083 


Summary for preced- 
ing years: 3 
1929 


19, 173 
18,611 

18, 710 
19,709 

19, 444 
42,254 
48, 435 
43, 041 
44,397 
47, 717 


115,875,339 
111,558,275 
103, 080, 848 
107, 979, 178 
97, 927, 563 
135, 221, 259 
142, 964, 209 
129,857,441 
124, 628, 679 
143, 455, 545 


3, 561, 754 
4, 262, 498 
3, 300, 741 
3, 419, 490 
2, 718, 658 
2, 568, 353 

2, 785, 696 

3, 896, 892 
3, 974, 861 

4, 892, 419 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 
133873—32- 



108 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



MARYLAND 





Num- 
ber of 
returns 


Net income 


Tai 


Tax before tax credits 


Tax credits 


Net income classes 

(Thousands of dol- 
lars) 


Normal 
tax 


Surtax 


121^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


l2Hper 
cent on 
capital 
net loss 


Under 1» (est.) 


1,962 

261 

7,657 

7,897 

■ 6,559 

6,214 

8,995 

3,754 

3,632 

5,151 

573 

3,565 

281 

2,372 

177 

1,599 

131 

1,117 

104 

923 

791 

620 

505 

407 

353 

1,115 

526 

307 

353 

150 

115 

62 

46 

33 

14 

52 

20 

11 

10 

11 

2 

1 

4 

2 

1 


$1, 106, 312 

147, 107 

11, 882, 845 

13, 572, 393 
16, 442, 068 

14, 692, 923 
31, 594, 649 
13, 331, 683 

15, 934, 697 
23, 028, 027 

3, 102, 715 

19, 499, 432 

1,811,318 

15, 305, 473 

1, 327, 951 

11, 943, 612 

1, 115, 668 

9, 471, 981 

988, 704 

8, 766, 426 

8, 289, 246 

7,112,302 

6, 302, 470 

6, 489, 673 

6, 129, 818 

19, 121, 290 

11, 646, 602 

8, 370, 135 

12, 077, 308 

6, 648, 051 

6, 314, 304 

4, 018, 562 

3, 430, 242 

2, 820, 469 

1,327,413 

6, 175, 565 

3, 493, 428 

2, 446, 552 

2, 708, 075 

3, 824, 108 
928, 118 

(2) 
3, 521, 869 
(2) 
(2) 














Under 1 (est.) 


$1, 227 


$1, 636 






$409 




lander 2 i (est.). .. 








1 under 2 (est.)- 


22, 206 


29, 608 






7,402 




2 under 3 i (est.) . . 








2 under 3 (est.) 


66, 014 


74, 686 






18, 672 




3 under 4 ' (est.) 








3 under 4 (est.). 


47, 141 


62, 856 






15, 714 




4 under 5' (est.) 








4 under 5 (est.) 


67, 676 


76, 767 






19, 191 














72, 139 


93, 702 






21, 563 




6 under 7 1 








6 under 7 - 


75, 570 


95, 635 






20,065 




7 under 8 • 










71, 359 


87, 095 






15, 736 




8 under 9 ' - 










64, 956 


78, 493 






13, 537 




9 under 10 ' 








9 under 10 


72, 566 
72, 007 
74,883 

73, 872 
70, 640 
79, 239 

371, 624 
343, 188 
338, 321 
629, 879 
429, 718 
522, 817 
362, 742 
345, 553 
314, 648 
153, 054 
826, 202 
487, 307 
384, 633 
424, 242 
609, 287 
171,862 

626,837 
(') 


87, 006 

82, 149 

78, 063 

72, 766 

67, 692 

73, 537 

289, 090 

206, 298 

166, 599 

233, 876 

113,083 

116,310 

69, 393 

58, 713 

38,611 

15,718 

68,000 

26,644 

24, 147 

3,583 

23, 288 

2,962 

(2) 

22, 297 

(») 






14, 451 
14, 001 
12, 279 
11,371 
11, 185 
12, 140 
50, 366 
37, 461 
32, 114 
37, 469 

16, 665 
13, 814 

17, 074 
6,447 
3,235 
2,035 
6,506 
1,628 
1,248 

206 

1,168 

44 

W 

977 




10 under 11 


$3, 859 
9,099 
12, 477 
14, 133 
17, 842 
132, 889 
174, 351 
203, 836 
430, 898 
325, 071 
396, 305 
301, 972 
292,265 
219, 185 
124, 709 
672, 824 
322, 801 
290, 897 
395, 715 
444, 868 
168, 944 

497, 844 
(=) 
(2) 






11 under 12 






12 under 13 






13 under 14 - 












15 under 20 






20 under 25 






25 under 30 






30 under 40 


$14, 938 
23, 627 
34, 744 
18, 664 
26, 298 
66, 348 
19, 029 

102, 030 

168,017 
70, 956 
41, 879 

152, 284 


$12, 364 


40 under 50 


16, 398 


50 under 60 


10, 728 


60 under 70 


10, 213 


70 under 80 


24, 276 


80 under 90 


6,261 


90 under 100 


4,367 


100 under 150... 

150 under 200- 

200 under 250- 

250 under 300 

300 under 400 

400 under 500... 


10, 146 
18, 627 
119 
16, 730 
9,985 


500 under 750..- 

750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 

2,000 under 3,000 


108,231 
(2) 
(2) 


558 


(») 




3 000 under 4 000 


















4^000 under 5,000 . . 


1 


(2) 


(') 




(2) 






(') 
















8, 375, 774 


1, 642, 786 


6,968 


1,428,482 


110, 308 


770 


2,202 








Total 


68,426 


354, 627, 248 


9, 796, 084 


2, 647, 270 


6, 881, 266 


946, 353 


436, 831 


141, 974 






Summary for pre- 
ceding years: ' 
1929 


68, 654 
65, 258 
65, 099 
67, 160 
66, 152 

126, 226 

127, 770 
110,896 
112,963 
108, 000 


425, 185, 985 
409, 371, 465 
390, 671, 215 
376, 758, 859 
362, 484, 950 
467, 225, 699 
401, 259, 584 
386, 830, 235 
368, 091, 062 
390, 781, 048 


15,641,824 
16, 126, 803 
13, 859, 686 
11,617,168 
11, 623, 229 
12,073,312 
11,540,437 
15, 363, 765 
14, 537, 303 
20, 257, 233 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 



























For footnotes see p. 138. 



STATISTICS OF INCOME 



109 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

MASSACHUSETTS 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 

(Thousands of 
dollars) 


Normal 
tax 


Surtax 


121-4 per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12H 
per 
cent 
on 
capital 
net 
loss 


Under 1» (est.) 


9,744 

929 

27, 960 

20, 000 

27, 323 

20. 410 

21,960 

10, 777 

6.864 

12, 237 

1, 544 

8,479 

824 

5,715 

580 

4,195 

454 

3,069 

365 

2,360 

2,096 

1,661 

1,382 

1,116 

1,051 

3,169 

1,793 

1, 052 

1,180 

611 

363 

243 

175 

103 

60 

217 

79 

33 

32 

26 

6 

11 

2 

1 

1 

1 


$5, 549, 930 
484, 936 
43, 786, 879 
34, 572, 505 
67, 417, 278 
48, 663, 615 
76, 125, 332 

38, 267, 678 
29, 879, 400 
54, 620, 792 

8, 391, 424 
46, 274, 950 

5, 339, 199 
36, 981, 721 

4, 340, 182 
31,346,681 

3, 845, 383 
26, 018, 1.59 

3, 477, 627 
22, 381, 126 
21, 963, 831 
19,086, 502 
17,254,233 
15, 055, 934 
15, 238, 005 
54, 594, 339 

39, 952, 460 
28, 763, 735 

40, 609, 037 
27, 150, 931 
19, 762, 642 
15, 670, 160 
13,053,281 

8, 744, 960 

5, 684, 780 
25, 983, 757 
13, 346, 548 

7, 300, 441 
8,771,918 
8, 897, 789 
2, 617, 352 
6.301,510 

(2) 

(2) 














Under 1 (est.) 


$3, 468 


$4, 625 






$1, 157 




1 under 2 1 (est.) 








1 under 2 (est.) 


59, 166 


78,888 






19, 722 




2 under 3 ' (est.) 










183, 409 


244, 545 






61, 136 




3 under 4 ' (est.) 








3 under 4 (est.) 


123, 589 


164, 786 






41, 197 




4 under 5 i (est.) 








4 under 5 (est.) 


141, 897 


189, 195 






47, 298 




5 under 6 ' 










163, 970 


212, 520 






48, 550 




6 under 7'- 








6 under 7 


164, 526 


208, 756 






44, 230 




7 under 8' 








7 under 8 


162, 080 


204, 357 






42, 277 




8 under 9' 








8 under 9 


159, 372 


197, 959 






38, 587 




9under 10' 










9 under 10. 


160,214 
165, 561 
171, 593 
185, 706 
176, 899 
207, 601 
984. 661 
1, 098, 024 

1, 068, 872 

2, 394, 472 
1, 729, 014 
1,465,116 
1, 356, 201 
1, 270, 282 

895, 299 
608, 945 

3, 230, 970 
1, 807, 164 
1, 055, 559 
1, 380, 230 
1, 281, 494 

404, 138 
1, 053, 146 
(2) 
(2) 

m 

(2) 


198, 717 

193, 340 

184, 084 

188, 828 

174, 866 

192, 715 

758, 063 

632, 276 

477, 208 

693, 682 

464, 556 

264, 878 

191, 942 

142, 616 

72, 755 

47, 167 

240, 062 

117,218 

59, 488 

77, 807 

48, 966 

5,148 

18, 189 






38, 503 

38, 475 

37, 150 

37, 853 

36, 679 

38,312 

163, 878 

147, 999 

117,512 

152, 415 

92, 847 

48, 736 

31. 766 

22, 352 

11,113 

8,882 

28,774 

13, 030 

4,915 

5,059 

4,293 

1, 343 

1,246 




10 under 11 


$10, 696 
24, 659 
34, 731 
38, 712 
53, 198 
390, 476 
613, 747 
709, 176 

1, 864, 978 
1,335,015 
1,162,656 
1,064,107 

950, 697 
727, 924 
475. 015 

2, 509, 095 
1, 442, 361 

905, 121 
980, 267 
697, 429 
343, 432 
852, 444 






11 under 12.. 






12 under 13 






13 under 14 






14 under 15 . 






15 under 20 






20 under 25 




25 under 30 






30 under 40 


$30,610 
85, 641 
152, 364 
197, 019 
241, 563 
157, 120 
1.38, 033 
687, 194 
406, 183 
182, 707 
346, 278 
575, 788 
88,440 
193, 901 
(2) 

(2) 

m 


$42, 383 


40 under 50 . 


63, 351 


sounder 60 


66, 046 


60 under 70 


65, 131 


70 under 80. 


42, 242 


80 under 90... 


51, .387 


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 


42, 388 
176,607 
145, 568 
86, 842 
19, 063 
36, 396 
31,539 
10, 142 


1,000 under 1,500 






(') 
(2) 
(2) 




1,500 under 2,000- - 




(2) 




2,000 under 3,000... 


(2) 




3,000 under 4,000- -. 






4,000 under 5,000 


















5,000 and over. . 


















Classes prouped '.-. 




6, 764, 798 


i, 197, 137 


103, 323 


694, 187 


400,508 


881 










Total 


202, 253 


1, 010, 333, 740 


26, 509, 775 


7, 053, 525 


17, 880, 123 


3, 883, 379 


1, 428, 167 


879, 085 


Summary for pre- 
ceding years:' 
1929 


213. 316 
215. 559 

214, 356 
224, 042 
221, 530 
378, 049 
415, 100 
397, 241 
388, 442 
401, 770 


1, 371, 651, 741 
1, 357, 076, 374 
1, 189, 273, 214 
1, 147, 576, 498 
1, 1.32, 289, 870 
1,320,156,959 
1,413.015,994 
1. 237, 893, 477 
1, 153, 008, 156 
1, 368, 406, 648 


57, 857, 223 
59, 738, 973 
43, 949, 866 
37,11,5,976 
41, 052, 088 
40,857,137 
42, 527, 993 
57, 781, 194 
46, 534, 644 
69, 368, 994 












1928- 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



110 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



MICHIGAN 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net Income classes 

(Thousands of dol- 
lars) 


Normal 
tax 


Surtax 


12H per 
cent on 
capital 
net gain 


26 per 
cent of 
tax on 
earned 

net 
income 


12^ per 
cent on 
capital 
net loss 


Under 11 est.) 


6,710 

281 

20, 448 

21, 944 

16, 055 

13, 655 

18, 319 

6,757 

7,041 

8,655 

1,010 

6,521 

406 

4,021 

260 

2,817 

210 

1,943 

170 

1,549 

1,179 

957 

807 

656 

525 

1,607 

879 

622 

685 

295 

176 

103 

61 

63 

43 

93 

53 

21 

14 

23 

8 

13 

3 

2 

1 

1 

2 


$4, 069, 814 
147, 957 
30, 663, 164 
37, 850, 398 
39, 986, 268 
32, 195, 337 
63, 951, 651 

24, 241, 431 
30, 614, 804 
38, 241, 268 

5, 436, 077 
35, 536, 045 

2, 616, 768 

25, 969, 283 
1, 940, 862 

21, 012, 934 

1, 774, 826 

16, 463, 193 

1, 621, 739 
14, 685, 500 

12, 339, 210 
10, 997, 629 

10, 079, 019 

8, 859, 619 
7, 610, 441 

27, 676, 371 
19, 501, 049 
14, 188, 242 
20, 167, 962 

13, 065, 332 

9, 582, 941 

6, 656, 488 
4, 583, 990 
6, 327, 241 
4, 023, 450 

11, 088, 794 
9, 120, 263 
4, 780, 324 
3, 858, 089 
7, 967, 012 

3, 571, 723 
8, 019, 667 

2, 528, 744 
2, 767, 387 

(') 
(2) 
(2) 














Under 1 (est.) 


$1, 488 


$1, 983 






$495 




limder 2 i (est.) 








1 under 2 (est.) 


64, 031 


85, 375 






21, 344 




2 under 3 i (est.) 








2 under 3 (est.) 


118, 414 


157, 885 






39, 471 




3 under 4 i (est.) 








Sunder 4 (est.) 


69, 529 


92, 704 






23, 175 




4 under 5 ' (est.) 








4 under 6 (est.) 


88, 034 


117, 380 






29, 346 




5 under 6 i -. 








5 under 6. 


116,683 


152, 248 






36, 566 




6 under 7 i 








6 under 7 


115, 936 


147, 317 






31, 381 




7under 8 i 








7 under 8 


111, 726 


140, 216 






28, 490 




Sunder 9 i 








8 under 9 


104, 148 


130, 039 






25, 891 




9 under 10 • 








9 under 10 


109, 798 
100, 693 
106, 159 
114, 438 
105, 791 
102, 695 
527, 787 
672, 752 
535, 328 
997, 617 
859, 324 
749, 083 
595, 258 
458, 939 
661, 070 
460, 004 

1, 407, 058 

1, 263, 332 
742, 205 
581, 847 

1, 263, 694 
576, 772 

1, 148, 910 
316, 093 
431, 845 
(2) 

m 

(2) 


135, 793 
117,272 

116, 422 

117, 639 
105, 432 

98, 359 
430, 308 
360, 496 
262, 084 
356, 443 
238, 748 
163, 037 

88, 609 
74, 326 
56,440 
45, 597 

99, 236 
89, 309 
35, 131 

3,936 

55, 892 

687 

7,316 






26, 996 

22, 084 

23, 723 
23, 635 
22, 456 




10 under 11 


$6, 505 

14, 460 

20, 534 

22, 815 

25, 817 

194, 273 

297, 663 

345, 669 

728, 071 

640, 692 

680, 367 

465, 292 

378, 207 

488, 447 

333, 475 

1, 262, 212 

991, 031 

638, 331 

528, 193 

967, 214 

499, 838 

847, 468 






11 under 12 






12 under 13... 






13 under 14... 






14 under 15 




21,48ll 


15 under 20 




96, 794 

85, 407 

72, 426 

86, 682 

46, 682 

30, 450 

16, 785 

12,042 

9,686 

7,323 

15, 877 

9,967 

2,831 

1,450 

2,389 

1,067 

956 




20 under 25 






25 under 30 






30 under 40 . . 


$10, 382 
43, 369 
68, 893 
79, 365 
27, 220 
46, 118 

96, 309 
116, 745 
230, 765 
177, 308 

79, 861 
288, 418 

97, 579 
296, 966 
316, 093 
174, 742 


$10, 697 


40 under 50 


16, 803 


50 under 60 


22, 764 


60 under 70 


11, 113 


70 under 80 


8,772 


80 under 90 


19, 24» 


90 under 100 


8,054 


100 under 150 

150 under 200 

200 under 250 

250 under 300... 

300 under 400. 

400 under 500... 

600 under 750... 

750 under 1,000. 


65, 258 
37,806 
5,734 
28, 692 
35, 641 
20, 265 
884 


1,000 under 1,500 




257,323 


220 




1,500 under 2,000 

2,000 under 3,000 

3,000 under 4,000 

4,000 under 5,000 






(2) 
(2) 


(2) 
(2) 






(2) 


Q) 




5,000 and over 


















Classes grouped ^ 




11, 010, 742 


2, 000, 764 


22, 523 


1, 660, 852 


327, 886 


496 










Total . ... 


147, 364 


668, 391, 038 


17, 479, 145 


4, 103, 981 


12, 063, 749 


2, 467, 007 


873, 960 


281, 632 






Summary for pre- 
ceding years: 3 
1929 


177, 918 
179, 886 
175, 806 
176, 804 
188, 669 
323, 733 
350, 072 
267, 953 
250, 147 
305, 075 


1, 029, 756, 680 

1, 066, 529, 992 

950, 085, 831 

905, 814, 790 

910,910,113 

1, 045, 850, 046 

1, 041, 933, 086 

796, 411, 94f 

657, 779, 854 

895, 679, 238 


40, 599, 864 
50, 601, 040 
35, 599, 799 
32, 408, 357 

33, 263, 014 
30, 983, 705 
28, 051, 017 

34, 965, 003 
24, 197, 840 
40, 493, 261 












1928 












1927 .. 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



HI 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



MINNESOTA 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
{Thousands of dollars) 


Normal 
tax 


Surtax 


121^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12^ per 
cent on 
capital 
net loss 


Under 11 (est.).. 

Under 1 (est ) 


2,142 

94 

6,705 

8,283 

6,043 

5,175 

6,770 

2,787 

2,624 

4,003 

426 

2,947 

188 

1,938 

127 

1,324 

98 

964 

61 

771 

611 

438 

381 

289 

272 

817 

391 

240 

281 

116 

75 

32 

26 

15 

21 

37 

13 

5 

4 

1 
2 


$1, 268, 583 

55, 825 

10, 359, 391 

14, 289, 393 

15, 017, 159 

12, 081, 547 

23, 730, 297 

10, 042, 321 

11, 425, 909 

18, 001, 219 

2, 290, 234 

16, 132, 855 

1, 204, 638 

12, 521, 334 

947, 050 

9, 873, 793 

835, 477 

8, 161, 346 

575, 221 

7, 306. 023 

6, 408, 246 

5, 028, 101 

4, 750, 290 

3, 892, 539 

3, 953, 137 
14, 062, 798 

8, 692, 817 
6, 550, 190 
9, 559, 648 
5, 194, 992 
4, 103, 595 
2, 062, 469 
1, 934, 186 

1, 284, 583 

2, 002, 323 

4, 378, 172 
2, 194, 175 
1, 108, 445 
1, 087, 350 

664, 116 
(2) 
(?) 














$816 


$1, 088 






$272 




1 under 2 i (est.). 

1 under 2 (est.).. - 

2 under 31 (est.) 

2 under 3 (est.) 

3 under 4 ' (est.) 

3 under 4 (est.) 

4 under 5 > (est.) 

4 under 5 (est.).. 








22, 365 


29, 820 






7,456 










45, 168 


60, 224 






16, 056 










27, 614 


36, 819 






9,205 










39, 225 


52, 299 






13, 074 












51.323 


66, 908 






15, 585 














64, 873 


69, 330 






14, 457 














62, 640 


65, 291 






12, 751 




8 under 9 1 








8 under 9 


60, 963 


62, 715 






11,752 




9 under 10 ' 










61, 862 
53, 631 
48, 237 
55, 128 
47, 636 
56, 445 
257, 078 
239, 621 
248, 763 
446, 354 
342, 814 
309, 902 
177, 345 
207, 062 
140, 386 
236, 843 
556, 762 
316, 693 
165, 688 
127, 394 
93, 205 
(') 


64, 047 
62, 161 

51, 645 
56, 045 
46, 344 

52, 689 
204, 660 
146, 813 
115, 168 
142, 852 

92, 607 

48, 386 

25, 481 

39, 066 

18, 364 

25, 843 

49, 623 

20, 781 

4,093 

2,562 

5,626 






12, 185 

11, 670 
9,739 

10, 308 
8,818 
9,957 

45, 921 






$2, 950 

6,431 

9,391 

10, 110 

13, 713 

98, 349 

132, 007 

159, 865 

334, 549 

262, 118 

250, 625 

168, 227 

161, 935 

116, 464 

197, 225 

464, 220 

215,531 

137, 345 

182, 656 

32, 659 

(2) 

(2) 






11 under 12 






12 under 13 






13 under 14 












15 under 20 






20 under 25 




38,199 1 


25 under 30 




26, 270 

37, 940 

21, 176 

10, 223 

5,379 

5,303 

2,968 

4,976 

6,184 

2,799 

1,315 

929 

619 

(}) 

(}) 




30 under 40 


$12, 055 
13, 937 
24, 332 
5,032 
14, 227 
14, 161 
24, 982 
76, 588 
88, 941 
31,371 
1,034 
66, 540 


$5, 162 


40 under 50 - 


4,672 


50 under 60 


3,118 


60 under 70 


6,016 


70 under 80 


2,863 


80 under 90 


6,635 


90 under 100 


6,231 


100 under 150 


27, 385 


150 under 200 


5,861 


200 under 250 


5,806 


250 under 300 


57. 929 


300 under 400 . ... 




400 under 500 




500 under 750 


(}) 




750 under 1 000 




1,000 under 1 500 


















1,500 under 2 000 


















2 000 under 3 000 


















3 000 under 4 000 


















4 000 under 5 000 


















5,000 and over 






















1, 540, 526 


220, 854 


923 


113,366 


107, 412 


846 










Total 


57, 539 


266, 572, 313 


4, 744, 380 


1, 719, 052 


3, 059, 625 


469, 612 


373, 231 


130, 678 






ing years: ^ 
1929 


60, 701 
60, 752 
61, 439 
64, 227 
71, 291 
128, 237 
134, 360 
122, 885 
124, 501 
154, 118 


337, 880, 743 
340, 152, 949 

295, 670, 416 

296, 414, 294 
305, 945, 206 
375, 588, 940 
372, 376, 782 
348, 740, 625 
340, 833, 699 
453,212,241 


9, 799, 141 
11,925,077 
7, 383, 307 
6,475,311 
6, 125, 915 
6, 720, 567 
7, 083, 527 
9, 419, 301 
8,697,117 
15, 169, 869 












1928 
























1926 












1925 












1924 
























1922 












1921 












1920 

























For footnotes see p. 138. 



112 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



MISSISSIPPI 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
iacome 


121^ per 
cent on 
capital 
net loss 


Underli (est.). 


1,039 

29 

2,204 

1,005 

1,874 

780 

2,066 

410 

599 

618 

89 

394 

33 

233 

21 

160 

26 

111 

16 

66 

69 

46 

43 

36 

23 

67 

49 

14 

12 

6 

4 

1 

2 


$680, 362 
16, 088 

3, 330, 158 

1, 749, 722 

4, 693, 840 
1, 820, 290 
7, 156, 205 
1, 474, 346 

2, 607, 706 
2, 767, 609 

482, 625 

2, 159, 207 

211, 551 

1, 511, 101 

157,910 

1, 194, 817 

222, 235 

941, 653 

151, 354 

625, 114 

722, 373 

630, 464 

638, 374 

475, 930 

332, 837 

1, 133, 640 

1, 109, 289 

380, 764 

400, 992 

260, 643 

206, 244 














Under 1 (est.) 


$236 


$314 






$78 




1 under 2i (est.) 








1 under 2 (est.). 


2,962 


3,948 






986 




2 under 3' (est.) 








2 under 3 (est.) 


6,666 


8,740 






2,185 




3 under 41 (est.) 








3 under 4 (est.) 


3,766 


5,021 






1,255 




4 under 6' (est.). 








4 under 5 (est.).. 


5,279 


7,039 






1,760 




5 under 6' 








5 under 6 


6,776 


8,769 






1,993 




6 under 7' 








6 under 7 


6,164 


7,599 






1,445 




7 under 8' 








7 under 8 


6,456 


7,726 






1,270 




8 under 91 








8 Tinder 9 


5,501 


6,826 






1, 324 




9 under 10 1 - 








9 under 10 -- 


5,003 
6,710 
4,618 
4,886 
5,413 
4,092 
19, 854 
32, 378 
15, 169 
18, 812 

15, 319 

16, 333 
(.') 


5,993 
6,470 
5,223 
4,657 
4,874 
3,634 
14, 794 
18, 697 
8,033 
6,184 
3,877 
3,706 






990 

1,083 

1,299 

806 

719 

669 

2,265 

3,089 

2,090 

766 

1,067 

106 

(.') 

(2) 




10 under 11 


$323 

694 

1,035 

1,258 

1,127 

7,325 

16, 770 

9,226 

14, 384 

12, 499 

12, 733 

(2) 

<^) 






11 under 12 . 






12 under 13 






13 under 14 






14 under 16. 






15 under 20 






20 under 25 






25 under 30 






30 under 40 - 






40 undef 50 - 






50 under 60 






60 under 70 - 






70 under 80 .- 


Q) 




80 under 90 - 






90 under 100 


i 
1 

1 




0) 




(2) 




(.') 




100 under 150 






150 under 200 




(.') 




200 under 250 






260 under 300 


















300 under 400 


















400 under 600 


















600 under 760 


















750 under 1,000 


















1,000 under 1,500 


















1,500 under 2,000 


















2,000 under 3,000 


















3 000 under 4 000 


















4,000 under 6,000 




' 




































621, 946 


60, 509 


1,838 


23, 495 


$36, 469 


293 










Total 


12, 147 


40, 566, 389 


251, 781 


142,961 


100, 869 


36, 469 


27, 618 








Summary for preced- 
ing years: 3 
1929 


15, 689 
16, 140 
16, 964 
17, 196 

16, 985 
27, 213 

27, 851 
26, 897 
25, 614 

28, 022 


63, 922, 168 
64, 689, 480 
64, 878, 684 
64, 859, 892 
73, 750, 950 

82, 662, 946 

83, 494, 009 
76, 981, 743 
60, 104, 438 
83, 964, 352 


600, 076 

763, 702 

816, 429 

643, 744 

989, 451 

1, 156, 729 

1, 686, 439 

1, 803, 632 

1, 069, 136 

2, 495, 207 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



113 



Table 9. — Individual returns for 1930 hy States and Territories and hy net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

MISSOURI 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12H per 
cent on 
capital 

net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12Hper 
cent on 
capital 

net 

loss 


Under 1 1 (est.).. 


2,826 
119 

12. 127 
10, 130 

9,649 
7,112 

10. 128 
4,128 
3,272 
5,985 

657 

4,312 

318 

2,767 

230 

1,967 

182 

1,465 

151 

1,116 

894 

733 

636 

529 

419 

1,376 

716 

447 

440 

234 

141 

78 

47 

40 

18 

70 

20 

7 

8 

6 

1 

4 

1 

1 


$1, 618, 768 

60, 459 

19, 136, 808 

17, 446, 850 

23, 753, 779 

16, 756, 736 

35, 506, 690 

14, 873, 572 

14, 182, 273 

26, 753, 496 

3, 572, 402 

23, 570, 099 

2, 058, 244 

17, 892, 688 

1, 715, 407 

14, 685, 214 

1, 542, 830 

12, 408, 998 

1, 435, 147 

10, 582, 083 

9, 373, 639 

8, 405, 549 

7, 945, 456 

7, 135, 439 

6, 063, 370 

23, 695, 630 

15, 948, 372 

12, 170, 751 

15, 133, 205 

10, 412, 291 

7, 703, 056 
5, 058, 885 
3, 498, 974 
3, 380, 396 
1, 701, 287 

8, 232, 543 
3, 453, 634 

1, 536, 009 

2, 241, 915 
1, 966, 510 

(2) 
(2) 
(2) 
(2) 














Under 1 (est.) 


$616 


$821 






$205 




1 under 2 i (est.) 








1 under 2 (est.). 


28,407 


37, 876 






9,469 




2 under 3 • (est.) 








2 under 3 (est.) 


64,188 


85, 583 






21, 395 




3 under 4 « (est.) 








3 under 4 (est.) 


39,049 


52, 065 






13, 016 




4 under 5 ' (est.) 








4 under 5 (est.) 


60, 733 


80,979 






20, 246 




6 under 6 L.. 








Sunder 6 


79, 319 


104, 576 






25, 257 




6 under 71.. 








6 under 7. 


80, 186 


101, 906 






21, 720 




7 under 8 i 








7 under 8_ 


75, 953 


98, 132 






22, 179 




8 under 9 i 








8 under 9.. 


77, 115 


96, 072 






18, 957 




9 under 10' 








9 under 10_. 


75, 309 
73, 061 

78, 512 
86, 716 
84, 642 

79, 586 
429, 702 
437, 418 
450, 513 
747, 906 
657, 519 
599, 370 
463, 664 
355, 893 
372, 202 
201, 400 

1. 048, 019 
465, 112 
222, 607 
318,613 
292, 025 

(2) 

(2) 

(2) 


93, 779 
87, 148 
85, 200 
89, 005 

83, 999 
73, 616 

347, 384 

254, 848 

204, 083 

264. 663 

170, 180 

126, 328 

66, 746 

50, 859 

46, 022 

20, 798 

84, 515 
19,043 

2,888 
10, 303 
10, 002 
0) 
(2) 

(2) 

(2) 






18, 470 

18, 303 

17,494 

18,415 

17, 720 

14, 637 

85, 822 

62, 060 

50, 100 

65, 066 

37, 679 

23, 379 

10, 234 

8, 535 

8,702 

2,858 

11, 188 

2,914 

501 

828 

1,218 

(2) 

8 

(2) 




10 under 11. 


$4. 216 

10, 806 

16, 126 

18, 363 

20, 607 

168, 140 

244. 630 

296, 530 

545, 629 

508, 604 

474, 571 

347, 413 

301, 732 

307, 289 

144, 813 

757, 173 

352, 500 

149. 173 

1.54. 588 

168. 779 

(2) 

m 

(2) 






11 under 12 






12 under 13.. 






13 under 14. _ 






14 under 15 






15 under 20 






20 under 25.. 






25 under 30 






30 under 40. 


$11, 185 

28, 945 

35, 454 

63, 196 

19, 443 

34, 930 

40, 902 

244, 572 

110, 633 

74, 054 

154, 682 

119. 476 

(«) 

(') 

(2) 

(2) 


$8, 505 
12 531 


40 under 50_. 


60 under 60.. 


13 604 


60 under 70 . 


3 457 


70 under 80 


7,606 
7,337 
2 255 


80 under 90 


90 under 100 


100 under 150 


27 053 


150 under 200 


14, 150 
3,007 


200 under 250,. 


250 under 300 . 


132 


300 under 400 .. 


5 014 


400 under 500 


(') 

(2) 


600 under 750 


750 under 1,000 

1,000 under 1,500 

1,500 under 2,000 


(») 


2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000 


















6,000 and over 


















Classes grouped ' 




5, 038, 733 


705, 020 


26, 786 


210. 225 


469, 536 


1,527 










Total 


85, 507 


419, 648, 187 


8, 750, 375 


2, 876, 205 


5, 201, 907 


1, 407, 008 


630, 094 


104, 651 




Summary for preced- 
ing years: ^ 
1929 


98, 367 
99,295 
96, 407 
99, 509 
109, 059 
186, 784 
192, 282 
173, 728 
172, 519 
162, 199 


558, 127, 649 
563, 951, 553 
501, 495, 130 
512, 801, 163 
533, 836, 188 
632, 532, 962 
605, 275, 520 
526, 387, 658 
499,911,004 
548, 130, 178 


16, 416, 897 
18, 910, 977 
13, 738, 256 
13,496,872 
14, 246, 816 
12, 373, 492 

13, 085, 218 
15, 972, 706 

14, 660, 351 
21, 877, 701 












1928 












1927 












1926. 












1925 












1924. 












1923... 












1922 












1921... 












1920... 

























For footnotes see p. 138. 



114 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



MONTANA 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


121^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


121/^ per 
cent on 
capital 
net loss 


Under 1 1 (est.) 


183 

22 

992 

2,192 

896 

1,629 

1,327 

760 

590 

940 

106 

579 

32 

407 

19 

214 

13 

150 

13 

98 

95 

71 

46 

45 

30 

90 

31 

23 

12 

5 

7 

4 

2 

6 

1 

4 

1 


$107, 154 
12,704 

1, 641, 673 
3, 775, 877 
2, 174, 228 

3, 835, 239 

4, 740, 574 

2, 732, 314 
2. 576, 135 
4, 201, 878 

572, 242 
3, 173, 417 

206, 227 

2, 633, 253 

141, 002 

1, 598, 895 

110, 054 

1, 268, 661 

123, 723 

926, 517 

997, 478 

816, 225 

573, 049 
606, 429 
432, 577 

1, 553, 345 
685, 030 
620, 450 
392, 715 
220, 285 
384. 319 
250, 809 
154, 325 
517, 768 

(2) 

(2) 

(») 














Under 1 (est.) 


$75 


$99 






$24 




1 under 2 1 (est.) 








1 under 2 (est.) 


5,989 


7,985 






1,996 




2 under 31 (est.) 








2 under 3 (est.) 


14,844 


19, 792 






4,948 




3 under 41 (est.). 








3 under 4 (est.) 


7,516 


10, 022 






2,506 




4 under 5 1 (est.) 








4 under 5 (est.).. 


8,848 


11, 798 






2,950 




5 under 6 ' 








5 under 6 


10, 421 


13,388 






2,967 




6 under 71 








6 under 7 


11, 589 


14, 094 






2,505 




7 under 81. 








7 under 8 


8,994 


10, 723 






1,729 




8 under 91 








8 imder 9 


8,707 


10, 212 






1,505 




Sunder 101 








9 under 10 


7,374 
8,952 
7,559 
6,671 
8,301 
6,506 
30, 610 
19, 824 
22, 468 
18, 220 
13, 472 
28, 817 
24, 333 
14, 129 
70, 736 
(2) 
(2) 

m 


8,658 
9,942 
7,707 
6,449 
8,099 
5,869 
23, 652 
10,819 
8,427 
5.456 
3,640 
3,481 
2,705 
957 
15, 598 
(2) 






1,284 

1,445 

1,210 

904 

1,326 

815 

3,962 

1,294 

898 

661 

544 

172 

15 

679 

636 




10 under 11 


$455 
1,062 
1,126 
1,528 
1,452 
10, 920 

10, 299 
14, 939 

13, 425 

11, 268 
24, 999 

14, 073 
10,065 
45, 623 

(2) 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






15 under 20 






20 under 25 






25 under 30 






30 under 40 






40 under 50 


$49 

509 

7,570 

3,786 

10, 462 


$941 


50 under 60 




60 under 70 




70 under 80 


311 


80 under 90 




90 under 100 


(8) 


100 under 150 


m 


(2) 




150 under 200 




200 under 250 










250 under 300 


















300 under 400 


















400 under 600 


















500 under 750. 


















760 under 1,000 


















1,000 under 1,500 


















1,500 under 2,000 


















2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000 




' 














5,000 and over.. 


















Classes grouped ' 




738, 664 


96, 340 


8,779 


74, 270 


17, 731 


1,021 


3,419 








Total-- 


11, 635 


45,495,235 


461, 295 


228, 351 


235, 504 


40. 107 


37, 996 


4,671 






Summary for preced- 
ing years: ^ 
1929.. 


17, 067 
17, 112 

18, 651 
16, 191 

19, 239 

44, Oil 
42, 809 
38, 044 
36, 907 

45, 557 


71, 397, 232 

72, 908, 121 
69, 654, 023 
59, 289, 994 
66, 825, 486 

107, 241, 911 
99, 255, 947 
83, 903, 851 
81, 527, 662 

109, 348, 194 


$1, 019, 300 
1, 298, 024 
867, 944 
561, 833 
580, 196 
731, 111 
721, 406 
1, 029, 195 

1, 051, 863 

2, 033, 190 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



115 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



NEBRASKA 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


121^ per 
cent on 
capital 
net gain 


25i)er 
cent of 
tax on 
earned 

net 
income 


121,^ per 
cent on 
capital 
net loss 


Under 1' (est,) 

Under 1 (est*) 


1,283 

71 

2,988 

3.009 

3,282 

2,288 

3,749 

1,437 

1.306 

2,282 

205 

1,514 

95 

900 

60 

593 

32 

406 

25 

322 

231 

192 

155 

106 

104 

276 

141 

91 

67 

21 

9 

8 

10 

3 

1 

3 

2 


$734. 822 

39, 670 

4, 646, 708 

5, 217, 126 

8, 195, 673 

5, 430, 451 

13, 146, 616 

5, 168, 484 

5. 693, 472 

10, 214, 689 

1, 107, 638 

8, 261, 399 

609, 642 

5.817,257 

451, 136 

4,428.639 

269, 744 

3, 433, 664 

238, 321 

3. 054. 697 

2, 420, 605 

2, 204, 993 

1, 930. 083 

1,427,485 

1, 514, 172 

4, 698, 717 

3, 131, 706 

2. 516, 516 

2, 332, 596 

948, 924 

497, 770 

516. 736 

745,972 

249, 258 

(2) 

35.5, 039 
336, 249 














$419 


$558 






$139 




1 under 21 (est.) 

1 under 2 (esti) — . 

2 under 3' (est.) 

2 under 3 (est.) 

3 under 41 (est.) 

3 under 4 (est.) 

4 under 5' (est.) 

4 imder 5 (est.) 








9,045 


12, 061 






3,016 










21, 306 


28,408 






7,102 










15, 154 


20, 206 






5.052 










23.587 


31,448 






7.861 












29, 222 


37, 268 






8,046 














26,332 


32, 651 






6,319 




7 under Si 










25, 728 


30, 991 






5,263 




8 under 9 1 








8 under 9 


23, 248 


27, 661 






4.413 












9 under 10 


23,592 
22, 016 
22, 929 
24, 232 
20, 612 
25, 192 
96, 943 
92, 795 
103. 201 
124. 670 
61,317 
45,972 
47, 266 
72, 058 
29, 651 

40, 854 
50. 752 


28, 115 
24, 647 
24, 480 
24,295 
20, 709 
24, 232 
80, 648 
62, 231 
56, 327 
48, 802 
20, 828 
13, 967 
7,732 
8,956 
5,203 

2,916 
390 






4,523 

3,919 

4.370 

3.865 

3.680 

4,273 

15, 088 

17. 062 

14, 866 

9,120 

5,040 

1,483 

1,663 




10 under 11 


$1. 288 

2,819 

3,802 

3,583 

5,233 

31, 383 

47, 626 

61, 740 

85, 784 

49. 593 
33,488 
41, 197 
54,203 
16, 803 

(2) 
12, 543 

50, 569 






11 under 12 






12 under 13 






13 under 14 












15 under 20 






20 under 25 






25 under 30 






30 under 40 - 


$35 
616 


$831 


40 under 50 


4,680 


60 under 60 










70 under 80 


15, 808 


1,129 


5,780 


80 under 90 


8,339 


694 
(2) 
591 
207 








100 under 1.50— 


25,986 




150 under 200 




























300 under 400 


2 


643,435 


97, 371 




73, 906 


23, 813 


348 










600 under 750 


2 


(?) 


(2) 


(2) 


(2) 


m 


m 








1 000 under 1 500 


















1 6(K) under 2 000 




































3 000 under 4 000 


















4 000 under 5 000 




































Classes grouped' 




1,304,739 


205. 846 


4,210 


146, 013 


56, 366 


743 










Total 


27,271 


113,934,843 


1, 381, 310 


679,940 


721, 573 


130, 963 


139,875 


11,291 


Summary for preced- 
ing years: 3 
1929 


30, 962 
31, 426 
32, 170 
33, 532 
35. 661 

66, 512 
70, 545 

67, 503 
71, 853 
97, 729 


140, 322, 452 
139,471,054 
130, 131, 079 
134, 153, 838 
141,877,975 
189, 371, 665 
195, 152, 562 
177, 969, 193 
179, 905, 513 
306, 362, 700 


1, 919, 473 
2, 109, 341 
1, 427, 747 
1,381,307 
1, 732, 535 
1, 848, 121 
2, 534, 257 
3, 165, 433 
3, 328, 145 
8, 363, 305 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



116 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income; 
classes, showing number of returns, net income, tax, tax before tax credits, and tax j 
credits; also total number, net income, and tax for prior years — Continued 



NEVADA 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12H per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12!^ per 
cent on 
capital 
net loss 


Under 1 1 (est.) -.. 


101 

2 

336 

941 

290 

579 

385 

223 

117 

324 

21 

199 

10 

139 

4 

98 

3 

51 

7 

33 

37 

26 

11 

9 

2 

21 

5 

6 

10 
3 
4 


$55, 539 

879 

532, 847 

1, 636, 691 
713, 765 

1, 347, 324 

1, 343, 287 
789, 884 
507, 044 

1, 452, 089 
114, 425 

1, 084, 170 

64, 420 

898, 623 

29, 641 

728, 728 

25,220 

430, 605 

67, 080 

312, 133 

389, 815 

298, 197 

136, 839 

123, 421 

28, 790 

357, 305 

111,656 

165, 687 

347, 767 

140, 344 

219, 123 














Under 1 (est.) 


$10 


$13 






$3 




1 under 2 i (est.) 






... 


1 under 2 (est.). 


2,510 


3,348 






838 




2 under 3 ' (est.) 








2 under 3 (est.) 


4,989 


6,653 






1,664 




3 under 4 ' (est.) „ 








3 under 4 (est.) 


2,761 


3,680 






919 




4 under 5 ' (est.) 








4 under 5 (est.) 


4,593 


6,123 






1,530 




5 under 6 '- 








5 under 6 


4,438 


5,717 






1,279 




6 under 7 '. 








6 under 7 


5,234 


6,470 






1, 236 




7 under 8' ... 








7 under 8 


4,723 


5,721 






998 




Sunder 9 ' 








8 under 9 


3,304 


3,940 






636 




9 under 10 1 . 








9 under 10.. 


3,046 
3,813 
4,089 
2,191 
2,031 
659 
6, 319 
4,462 
5,617 

19, 686 
8,299 

16, 169 


3,477 
4,337 
4,086 
2,345 
2,068 

662 
5,181 
3,250 
1,737 
8,801 

612 
2,085 






431 
767 
376 
423 
374 
99 

1,238 
512 
309 

2,085 

34 

446 




10 under 11 . 


$243 

379 

269 

337 

96 

2,376 

1,724 

4,189 

12, 970 

7,721 

14, 530 







11 under 12 






12 under 13 






13 under 14 






14 under 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 


















80 under 90 


2 


(2) 


(') 


(2) 


(2) 




(2) 




90 under 100 






100 under 150.. 


3 

1 
1 


369, 081 

(2) 
(2) 


48, 245 

(2) 
(2) 


17 

(2) 


47, 291 

(2) 
(2) 


$941 


4 




150 under 200-. .. 




200 under 250 . 


(2) 




250 under 300 .. 








300 under 400 


1 


(2) 


(2) 




(2) 


(2) 






400 under 500 . 








500 under 750 


















750 under 1,000 


1 


(2) 


m 


(2) 


(2) 




(2) 




1,000 under 1,500 






1,500 under 2,000 


















2,000 under 3,000 


















3,000 under 4 000 


















4,000 under 5 000 




































Classes grouped ^ 




1, 865, 776 


315, 448 


26, 042 


225, 326 


64,097 


17 










Total- 


4,006 


16, 688, 195 


472, 636 


106, 365 


317,451 


65, 038 


16, 218 








Summary for preceding 
years: 3 
1929 


5,174 
4,477 
4,702 
4,797 
6,164 
10, 664 
10, 467 
9,723 
9,719 
10,381 


21, 5t'97, 783 
20, 109, 392 
17, 443, 233 
16, 795, 822 
19, 661, 369 
27, 534, 276 
26,711,611 
22, 397, 460 

22, 455, 508 
25, 337, 934 


356, 444 
477, 673 
228, 799 
195,497 
178, 361 
184, 334 
241, 291 
258, 732 
329, 296 
390, 077 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



117 



Table 9. — Individual returns for 1930 by States and Territories, and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

NEW HAMPSHIRE 



Net income classes 
{Thousands of dollars) 


Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Normal 
tax 


Surtax 


12H per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12 H per 
cent on 
capital 
net loss 


Under 1 ' (est.) 

Under 1 (est.)-. 


720 

35 

2,228 

1,518 

1,791 

1,069 

1,702 

567 

625 

805 

186 

589 

76 

376 

53 

293 

32 

199 

39 

188 

132 

83 

77 

56 

61 

182 

75 

55 

40 

28 

15 

6 

5 

4 

2 

11 

3 


$439, 652 
18, 638 
3,437,366 
2, 632, 335 
4,412,731 
2, 534, 283 
5, 942, 570 
2,024,835 
2,760,474 
3, 633, 864 

1. 010. 038 
3, 207, 022 

493, 168 

2,422,334 

397, 185 

2, 192, 337 

270, 699 

1, 687, 779 

368, 934 

1, 781, 680 

1,386,740 

950,378 

962,929 

754, 052 

879,300 

3, 147, 530 

1. 668. 039 
1, 507, 823 
1,417,300 
1, 238, 484 

825, W9 
399, 693 
383, 135 
344, 925 
181, 788 
1, 292, 174 
(2) 














$146 


$195 






$49 




1 under 2 i (est.) - 

1 under 2 (est.)- 

Sunder 3 1 (est.)- 

2 under 3 (est.)- 

3 under 4 i (est.)— 

3 under 4 (est.) 

4 under 5 '(est.) - 

4 under 5 (est.) -.- 

5 under 6 ' 








4,373 


5,831 






1,458 










9,114 


12, 151 






3,037 










5,884 


7,846 






1,962 










8,794 


11, 725 






2,931 










5 under 6-- 


13, 717 


16, 721 






3,004 




6 under 7' 








6 under 7 


■ 9, 878 


12, 309 






2,431 




7under8i 








7 under 8 


11,017 


13,403 






2,386 




Sunder 9' 








8 under 9— 


9,884 


11, 988 






2,104 




9under 10 ' 








9 under 10 


11, 878 

9,483 

7,227 

9,742 

7,294 

10, 596 

54, 516 

43, 685 

54,401 

70,853 

80, 656 

61,436 

31,468 

35, 977 

42, 067 

18, 539 

172,326 


14,059 

10, 366 

7,303 

9,120 

6,645 

8,944 

39,407 

21, 798 

20, 110 

21,037 

18, 900 

8,122 

7,098 

1,903 

0,991 






2,181 
1,531 
1,274 
1,303 
1,296 
1,254 
7,202 
3,603 
3,010 
4,618 
3,068 
1,301 
1,184 
593 
1,487 
112 
914 
(0 




10 under 11 


$648 

1,198 

1,925 

1,945 

2,906 

22,311 

25,490 

37, 301 

54, 168 

58, 192 

46, 889 

28, 426 

22, 940 

27,311 

16, 275 

147,469 

(2) 






11 under 12 






12 under 13 






13 under 14.- 






14 under 15 






15 under 20 






20 under 25 .- 






25 under 30 






30 under 40 .. 


$266 
7,023 
8,930 
4,565 

11, 727 
9,252 
2,420 

12,840 




40 under 50— - 


$391 
1 204 


sounder 60 


60 under 70 


7,437 


70 under SO- 


SO under 90.- 




90 under 100- 


44 


100 under 150 


13, 930 

(2) . 


999 


150 under 200 


(') 


200 under 250— - 




250 under 300 .-- 


















300 under 400 


















400 under 500 


1 


(2) * 


m 




(2) 


(') 






500 under 750 








760 under 1,000 


















1,000 under 1,500 


















1,500 under 2,000 


















2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000- 


















5,000 and over 


















Classes grouped 2.. 




1, 006, 576 


157, 113 


4,268 


133, 123 


21, 770 


496 


1 552 


Toti.1 






13, 927 


60,014,739 


952,064 


312, 170 


628, 517 


78, 793 


55, 789 


11 627 


Summary for preced- 
ing years: 3 
1929- 




14,341 
14, 132 
14, 484 


74,306,913 
72, 610, 266 
70, 560, 949 
66,743,817 
70,117,771 
94, 132, 914 
104, 852, 122 
85, 577, 058 
82, 352. 496 


1, 734, 828 
1,991,854 
1,824,931 
1,201,298 
1,218,822 
1, 377, 393 
1, 643, 150 
2, 133, 631 
1, 759, 290 
2, 720, 793 


' 




, 1 






1928 












1927 












1926 


15, 276 












1925 


16,413 
31, 532 
36, 876 
31,787 
32,410 












1924 












1923 












1922-- 












1921 












1920 


35,983 100.431.539 





























For footnotes see p. 138. 



118 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



NEW JERSEY 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 

(Thousands of 
dollars) 


Normal 
tax 


Surtax 


121^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12^^ 
per 
cent 
on 
capital 
net 
loss 


Under 1 • (est.) 


4,155 

619 

16, 029 

22, 412 

18,115 

21,504 

21, 953 

12, 109 

8,916 

16, 136 

1,374 

11, 100 

624 

6,919 

377 

4,802 

305 

3,459 

245 

2,665 

2,075 

1,623 

1,292 

1,118 

843 

2,822 

1,428 

759 

876 

392 

245 

134 

110 

82 

51 

139 

48 

32 

18 

7 

7 

9 

3 

7 

1 

3 


$2, 4?4, 095 
344, 103 
25, 260, 641 
38,943,120 
44, 886, 151 
51, 473, 931 
77, 592, 848 

43, 263, 497 
38, 729, 399 
72, 188, 967 

7, 432, 121 
60, 507, 119 
4, 031, 119 

44, 738, 448 
2, 829, 143 

35, 862, 617 

2, 579, 348 

29, 292, 644 

2, 333. 954 

25, 279, 673 

21, 731, 281 

18,664,014 

16. 132, 777 

15, 104, 479 

12, 220, 084 

48, 462, 144 

31, 810, 172 

20, 705, 214 

30, 146, 999 

17, 406, 875 

13, 348, 643 

8, 646. 509 

8, 219, 548 

6, 965, 116 

4, 835, 719 
16, 515, 765 

8, 496, 305 

7, 076, 250 
4, 895, 110 
2. 579, 824 
3, 066, 396 

5, 301, ?56 
2,418,017 

8, 016, 543 
(2) 












' 


Under 1 (est.). 


$2, 847 


$3, 796 






$949 




1 under 21 (est.) 








1 under 2 (est.) 


66, 824 


89, 099 






22,275 




2 under 3 i (est.) . - - 








2 under 3 (est.) 


195, 757 


261, 010 






65. 253 




3 under 4 t (est.) . . - 








3 under 4 (est.) 


139, 618 


186, 157 






46, 539 




4 under 5 ' (est.).. 








4 under 5 (est.) 


165, 519 


220, 692 






55, 173 




Sunder 6' .-. 








Sunder 6 


198, 647 


261, 167 






62,520 




6 under 7i-- 








6 under 7 


194, 697 


250, 484 






55, 787 




Tunder 81 .— 








7 under 8 


189, 313 


240, 202 






50, 889 




8 under 91 








8 under 9 


182, 564 


228, 341 






45, 777 




9 under 10 1. 








9 under 10 


184, 734 
175, 391 
185,765 
174, 562 
191, 482 
170, 847 
909, 548 
921, 828 
792, 412 
1, 552, 002 
1, 131, 272 

1, 061, 511 
780, 555 
844,314 
787, 643 
542, 659 

2, 223, 573 
1,204,691 
1,053,119 

745, 129 
433, 650 
504, 435 
805, 404 
371, 024 
1. 462, 579 
(2) 
(2) 


231, 475 

206, 868 

204, 520 

183, 359 

196, 733 

166, 845 

759, 533 

590, 328 

399,099 

603, 665 

326, 308 

249, 007 

144, 149 

1,52, 459 

128,216 

55, 600 

241, 727 

79, 861 

48, 010 

49, 640 

33, 063 

14, 481 

12, 348 

6,878 

8,159 

(2) 

(2) 






46, 741 

41, 391 

43, 494 

41,084 

44,460 

38,015 

187,351 

159, 137 

114, 298 

151, 271 

73, 295 

46, 353 

23, 834 

27, 159 

16, 961 

8,687 

28, 698 

10, 094 

5,034 

3,881 

2,620 

524 

1,111 

497 

182 

(2) 

(2) 




10 under 11 


$9,914 

24, 739 

32,287 

39, 209 

42,017 

337, 366 

490, 637 

507, 611 

1,084,499 

857, 785 

812, 976 

597,968 

676, 330 

586, 078 

457, 517 

1, 816, 297 

982, 663 

80.5, 751 

623, 613 

311, 783 

371, 726 

473, 336 

213, 904 

1, 304, 461 

m 
(2) 






11 under 12 






12 under 13. 






13 under 14 






14 under 15 






15 under 20 






20 under 25 






25 under 30 






sounder 40 


$28, 794 

53, 041 

65, 163 

89. 122 

78, 144 

122, 931 

71,717 

247, 261 

220, 641 

239, 854 

135, 836 

92, 233 

118, 752 

323, 755 

152, 925 

150, 290 


$13, 685 


40 under 50 


32, 567 


sounder 60. 


19, 282 


60 under 70 


26, 850 


70 under 80... 


35,460 


sounder 90 


32, 621 


90 under 100... 

100 under 150 

ISO under 200 

200 under 250 

250 under 300 

300 under 400 

400 under 500 

600 under 750 

750 under 1,000 

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


33,488 
53, 014 
68, 380 
35, 462 
60,079 
809 

""2,"924 

2,186 

149 


2,000 under 3,000... 
3 000 under 4 000 


(2) 




4,000 under 5,000.- 


















S,000and over 

Classes grouped '... 


1 


(2) 
13, 974, 771 


(2) 
2, 673, 325 


(2) 

29, 538 


(2) 

2, 464, 093 


(2) 
180, 725 


(2) 
1,031 










Total 


187,943 


956, 732, 849 


23, 219, 240 


6, 862, 817 


15, 924, 560 


2, 371, 184 


1, 522, 365 


416,956 


Summary for pre- 
ceding j'ears: ^ 
1929 


195, 772 
196,681 
195, 467 
176, 320 
150, 874 
299, 904 
293, 503 
301, 834 
269, 096 
296, 989 


1,212,423,226 

1,241,411,359 

1,117,398,064 

1, 032, 297, 571 

943, 672, 751 

1, 177, 421, 081 

1,050,741,177 

1, 032, 262, 375 

856, 856, 058 

977, 853, 627 


43, 956, 017 
51, 889, 941 
38, 911, 894 
32, 858, 092 

32, 383, 155 
31,941,148 
30, 552, 642 
40, 982, 616 

33, 258, 294 
43, 275, 477 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



119 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for -prior years — Continued 



NEW MEXICO 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12J^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12!^ per 
cent on 
capital 
net loss 


Under 1 » (est.)- 


294 


$172, 677 














Under 1 (est.)--- -- 














1 under 2 i (est.) 


682 

660 

571 

697 

751 

485 

243 

623 

32 

389 

18 

236 

9 

142 

11 

98 

7 

79 

43 

45 

28 

25 

19 

49 

23 

9 

9 

7 


1, 047, 392 
1, 151, 161 
1, 415, 651 
1, 671, 382 
2, 621, 701 

1, 714, 474 
1, 059, 032 

2, 789, 613 
172, 094 

2, 133, 605 
116, 284 

1, 526, 087 
66, 594 

1, 052, 701 
92, 698 
829, 752 
66, 083 
748, 602 
450, 057 
514, 989 
345, 847 
336,999 
274, 354 
832, 680 
522, 268 
248, 419 
325, 384 
317, 727 












1 under 2 (est.) 


$1, 931 


$2, 575 




$644 




2 under 3 i (est.) 








2 under 3 (est.) 


5,971 


7,962 






1,991 




3 under 4 i (est.) 








3 under 4 (est.) 


5,793 


7,723 






1,930 














8,457 


11, 275 






2,818 












6 under 6 


9,548 


12, 141 






2,593 












6 under 7 


8,918 


10, 772 






1,854 












7 under 8 


7,673 


9,059 






1,386 




8 under ft i 








8 under 9 


8,417 


9,602 






1,185 




9 under 10 ' 








9 under 10 


7,293 
4,963 
6,594 
3,987 
5,806 
5,422 
18, 562 
17, 574 
10, 722 
21,447 
21, 476 


8,197 
5,246 
6,797 
3,787 
5,377 
5,100 
14, 550 
10,204 
5,125 
10, 846 
5,961 






904 
482 
854 
431 
440 
604 

1,353 
890 
6S6 

1,239 
881 




10 under 11 


$199 

651 

631 

869 

926 

5,365 

8,260 

6,283 

11,840 

16, 896 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






15 under 20 






20 under 25 






25 under 30 






30 under 40. 






40 under 50 -- 




$.500 


50 UQder 60 






60 under 70 


2 


(2) 


(?) 


(2) 


{') 


(2) 


(') 








80 under 90 


















90 under 100 


1 
1 


(2) 
(2) 


(2) 
(2) 


(2) 


(2) 




(2) 
(0 




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 1 500 


















1,500 under '' 000 


















2,000 under 3 000 


















3,000 under 4 000 


















4,000 under 5 000 


















5.000 and over 






















354, 664 


41, 905 


3,261 


31, 998 


$7,488 


90 


752 








Total 


6,288 


24, 970, 971 


222, 459 


155. 560 


83, 918 


7,488 


23, 255 


1,252 






Summary for preceding 

years: 3 
1929 


6,874 
6,686 
6,462 

6, 513 

7, 203 
11,595 
12, 202 
11,553 
11,780 
13, 656 


30, 875, 636 
29, 995, 501 

26, 288, 148 
24, 631, 507 
2.3,994,717 
31,951,117 
32, 667, 610 
28, 982, 814 

27, 838, 165 
36. 923, 120 


299, 882 
464, 430 
283, 403 
227, 471 
178, 762 
223, 842 
337, 3.54 
383, 750 
351, 629 
612, 573 












1928 












1927 












1926 - 












1925 -- 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



120 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



NEW YORK 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 

(Thousands of 
dollars) 


Normal 
tax 


Surtax 


12}^ per 
cent on 
capital 
net gain 


26 per 
cent of 
tax on 
earned 
net in- 
come 


12^ 
per 
cent 
on 
capital 
net 
loss 


Under 1 ' (est.).... 


19, 014 

1,636 

78,306 

79,207 

72,383 

74, 754 

82, 449 

41, 756 

29,367 

64, 849 

4,606 

38, 089 

2,142 

24,858 

1,463 

17,922 

1,166 

12, 592 

1,009 

10,259 

7,991 

6,615 

6,211 

4,396 

3,829 

12, 126 

6,626 

3,952 

4,521 

2,449 

1,501 

1,026 

710 

498 

388 

1,018 

390 

208 

111 

139 

71 

87 

33 

38 

8 

10 

2 

3 

5 


$10, 912, 092 
901,915 
123,342,973 
137,716,417 
179, 139, 084 
178, 880, 165 
288,837,897 
148,318,002 
127, 770, 823 
246, 728, 754 

24,867,895 
207,688,808 

13, 865, 495 
160, 749, 512 

10. 858. 663 
134,007,359 

9, 882, 767 
106, 679, 985 
9,680,386 
97,366,441 
83, 726, 868 
75, 932, 766 
65,059,113 
59, 286, 104 
65,499,267 
208, 723, 352 
146, 665, 693 
108, 029, 935 
155, 836, 934 
108, 917, 401 
82,051,417 
66, 172, 211 
53,083,156 
42, 193, 199 
36,709,540 
123, 500, 167 
67,164,846 
45,783,877 

30. 120. 664 
47,664,802 
31. 622, 230 
52, 644, 559 
28, 391, 112 
47, 217, 976 
13, 550, 030 
24, 392, 691 

7,369,305 
12, 760, 520 
93, 197, 069 














Under 1 (est.) .. 


$7,398 


$9,863 






$2,466 




1 under 2 i (est.)... 








1 under 2 (est.).. . 


232, 241 


309,656 






77,414 




2 under 3 ' (est.) .. 








2 under 3 (est.) .. 


698,497 


931,329 






232,832 












3 under 4 (est.) 


637, 180 


716, 240 






179, 060 




4 under 5 i (est.)... 








4 under 5 (est.) 


622, 140 


829, 521 






207,381 




6 under 6 ' 








5 under 6 


733, 739 


960,433 






226,694 




6 under 7 ' 










757,626 


971, 373 






213, 747 




7 under 8 > . 










758,526 


961,399 






202, 873 




8 under 9 i 










719,414 


899, 769 






180,345 




9 under 10' 








9 under 10 


767,969 

721,916 

768, 263 

760,764 

771,372 

810, 707 

4, 090, 064 

4,287,532 

4,308,704 

8, 146, 880 

8,096,671 

6,627,063 

6, 196, 667 

6,386,044 

4,834,901 

4, 295, 049 

16,276,602 

9,915,478 

7, 034, 061 

4, 972, 109 

7,619,819 

6, 000, 287 

8, 672, 896 

4,662,541 

8, 467, 031 

2,237,809 

4,186,227 

1,613,072 

2,321,915 

14, 701, 940 


968, 400 

859, 638 

847, 301 

789,804 

793,498 

799, 064 

3,448,596 

2,752,978 

2,222,886 

3,222,416 

2,232,603 

1, 615, 770 

1,281,838 

862, 057 

772, 169 

574, 919 

1,915,531 

929, 083 

686, 335 

477, 010 

435, 793 

190,654 

274, 913 

111,836 

299, 421 

105,673 

67, 414 

195, 947 






200,431 

178,062 

177,016 

169, 396 

176,834 

179,913 

816,338 

705, 715 

676,867 

733,221 

445,375 

264, 662 

193,334 

130, 865 

96, 665 

65,604 

192,206 

76, 076 

44,353 

26, 610 

20,809 

8.897 

14,855 

2,896 

6,064 

1,548 

662 

716 

220 

496 




10 under 11 


$40, 340 
97,968 
130, 356 
154, 708 
191, 566 
1,467,806 
2, 240, 269 
2,661,686 
6,686,198 
6, 171, 830 
6,031,606 
4, 688, 069 
4,107,673 
3, 758, 883 
3, 370, 256 
12, 737, 004 
7,620,605 
6,422,803 
4, 042, 267 
6, 126, 781 
3,378,086 
6,704,428 
3, 409, 705 
6, 733, 626 
2,116,085 
3, 694, 667 
1,454,411 
1, 983, 887 
7, 515, 206 






11 under 12 






12 under 13 






13 under 14 










" 


15 under 20 






20 under 26 






26 under 30 






30 under 40. 

40 under 50 

60 under 60- 

60 under 70 

70 under 80... 

80 under 90... 

90 under 100 

100 under 160. 

150 under 200 

200 under 250. 

250 under 300. 

300 under 400 

400 under 500 

600 under 750 

760 under 1,000 

1,000 under 1,600.. 
1,600 under 2,000.. 
2,000 under 3,000.. 
3,000 under 4,000.. 
4,000 under 5,000- - 
6,000 and over 


$122,097 

312,617 

461,271 

621,374 

777, 777 

546, 879 

598, 988 

2,604,667 

1, 769, 462 

1,317,011 

716,834 

1,452,338 

1,481,082 

1, 918, 249 

1, 106, 724 

1,492,718 

329,600 

682,638 

48ll 

338, 248 

6,931,779 


$]50,60fr 
174,904 
216,931 
201,380 
220,598 
146,365 
183,510 
788,295 
317,596 
246,735 
237,382 
374, 284 

40,638 
209,840 

62,828 

52, 680 
311,901 
257, 720 

37,061 


266, 451 




Total.- 


711,566 


4, 189, 130, 106 


163. 508, 893 


36, 467, 468 


112, 728, 654 


26, 571, 634 


7, 027, 506 


4,231,247 


Summary for pre- 
ceding years: ^ 
1929 


757,835 
780, 418 
766, 974 
753,044 
761,941 
1,216,640 
1,221,654 
1,102,748 
1,066,637 
1,047,634 


6,253,465,699 
6, 458, 089, 207 
6,398,451,005 
4, 984, 020, 281 
4, 903, 288, 994 
6, 144, 766, 182 
4,565,314,898 
4,110,588,989 


396,687,348 
451,606,998 
305, 210, 069 
247, 164, 324 
252,157,834 
236, 774, 667 
192,311,665 
273. 960. 079 












1928 












1927 












1926 












1926 












1924 












1923 












1922 












1921 


3, 617, 757, 104 210, 768, 379 
4, 030, 623, 696 286. 607. 280 












1920 


















1 













For footnotes see p. 138. 



STATISTICS OF INCOME 



121 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

NORTH CAROLINA 





Number 
of re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


121/^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12H per 
cent on 
capital 
net loss 


Under 1 1 (est.) 


1,664 

26 

5,098 

2,580 

3,266 

1,424 

3,907 

785 

1,277 

1,254 

244 

820 

136 

524 

83 

371 

66 

246 

66 

199 

175 

133 

103 

103 

68 

230 

104 

72 

79 

24 

12 

17 

11 

7 

5 

18 

6 

2 

2 

2 

2 

2 

2 

1 


$962, 244 

17, 438 

7, 765, 596 

4, 458, 055 

8, 152, 475 

3, 380, 473 
13, 561, 670 

2, 830, 562 
5, 572, 614 
5, 624, 757 
1,321,635 

4, 475, 342 
879, 638 

3, 383, 809 

616, 235 

2, 771, 083 

562, 967 

2, 082, 149 

617, 056 

1, 885, 675 

1,844,124 

1, 519, 778 

1, 283, 080 
1, 390, 306 

988, 730 
3, 949, 310 
2, 316, 874 
1,977,810 

2, 739, 795 
1, 060, 508 

663, 269 

1, 103, 796 

832, 074 

588, 392 

461, 686 

2, 243, 814 

1,008,432 

442, 356 

543, 757 

734, 774 

905, 394 

1,116,281 
















$137 


$184 






$47 




1 under 2 i (est.) 








1 under 2 (est.) 


9,245 


12, 326 






3,081 




2 under 3 i (est.) 








2 under 3 (est.) 


12, 822 


17, 095 






4,273 




3 under 4 i (est.) 










8,362 


11, 149 






2,787 




4 under 5 i (est.) 








4 under 5 (est.) 


11,914 


15, 885 






3,971 




5 under 6 ' 










13, 248 


17, 333 






4,085 












6 under 7 


15, 602 


19, 279 






3,677 




7 under 8L-- 








7 under 8 


12, 634 


16, 587 






3,953 




8 under 9 1 .. 








8 under 9 


10, 671 


13, 952 






3,281 




9 under 10 1. __ 








9 under 10 


13, 049 

12, 320 

10, 427 

10, 671 

14, 197 

10, 239 

61,400 

61, 787 

68, 570 

118,548 

70, 256 

49, 970 

97, 894 

84, 947 

56, 732 

46, 060 

265, 737 

110, 764 

67, 947 

78, 383 

120,880 

144, 079 

207, 141 

(2) 


16,042 
14, 415 
10, 825 
10, 584 
13, 507 

9,769 
44, 471 
34, 508 
26, 510 
28, 894 
20, 005 

6,109 
10, 889 

6,736 
894 

3,529 

8,537 
580 

5,759 
291 






2,993 

2,940 

2,236 

2,443 

2,888 

2,943 

10, 134 

9,125 

6,117 

6,587 

4,456 

2,345 

1,398 

1,908 

304 

538 

667 

230 

486 

37 




10 under 11 


$845 

1,838 

2,530 

3,578 

3,413 

27,063 

36, 404 

48, 177 

100, 996 

53, 888 

38, 892 

85, 637 

60, 949 

55,500 

45, 996 

188, 179 

73, 478 

47, 364 

48, 797 

105, 223 

164, 396 

204, 576 

(2) 

(2) 






11 under 12. 






12 under 13 .- 






13 under 14 






14 under 15 . - -. 






15 under 20 






20 under 25 






25 under 30 






30 under 40 


$1, 202 
819 

7,314 

2,766 
19, 808 

3,642 

3,421 
71,810 
36, 936 
15, 310 
29, 332 
15, 657 
2 

1,250 

(2) 

(2) 


$5, 957 


40 under 50 . -._ 




50 under 60 




60 under 70 




70 under 80 -- 


638 


80 under 90 


3,000 


90 under 100 . 


6,348 


100 under 150 


2,122 


150 under 200 




200 under 250 




250 under 300 




300 under 400 -. 




400 under 500 




220 
13 

(») 


20,099 


500 under 750 


1,328 




750 under 1,000 




1,000 under 1,500 






1,500 under 2,000 






2,000 under 3,000 . 


















3 000 under 4,000 


















4,000 under 5,000 


















5,000 and over - 






















2, 988, 671 


549, 929 




512, 634 


37, 550 


255 












Total 


25, 216 


103, 624, 484 


2, 426, 562 


397, 972 


1, 910, 353 


246, 819 


90, 418 


38, 164 






.Summary for preceding 
years: 3 

1929 


28, 860 
30, 997 
33, 398 
35, 332 
38, 740 
63, 864 
68, 191 
58, 009 
44, 161 
47,342 


130, 352, 897 
161, 039, 786 
155, 916, 827 
153,231,981 
161, 623, 754 
200, 888, 953 
206, 638, 618 
171,929,259 
127, 992, 951 
163, 799, 837 


3, 282, 957 
6, 051, 641 
4, 519, 870 
3, 398, 245 
3, 178, 767 

3, 777, 873 

4, 767, 257 
4,908,611 
3, 760, 499 
9, 620, 675 










1928 












1927 












1926 












1925 












1924 












1923 












1922 . . 












1921 












1920 

























For footnotes see p. 138. 



122 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 hy States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

NORTH DAKOTA 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classas 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12K per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


121^ per 
cent on 
capital 
net loss 


Under 1' (est.) 


694 

6 

1,615 

881 

1,442 

586 

1,148 

339 

290 

421 

47 

265 

10 

147 

4 

86 

13 

65 

3 

50 

34 

34 

14 

10 

13 

24 

9 

7 

2 

1 

2 


$401, 167 
3,795 

2, 471, 718 
1, 528, 894 

3, 583, 613 
1, 379, 126 
3, 924, 329 
1, 213, 901 
1, 255, 843 
1, 884, 246 

251, 330 
1, 450, 801 

66, 485 
946, 587 

30, 083 
644, 534 
110, 849 
553, 364 

28, 304 
468, 888 
354, 297 
388, 804 
176, 327 
134, 638 
188, 595 
422, 925 
197, 047 
193, 410 

71, 794 

(2) 

(2) 














Under 1 (est ) 


$40 


$54 






$14 














2,404 


3.205 






801 






1 










5,423 


7,231 






1,808 














3,444 


4,591 






1,147 














4,056 


5,408 






- 1,352 














4,509 


5,790 






1,281 














3,782 


4,616 






834 














3,393 


4,065 






672 














3,511 


4,195 






684 












9 under 10 


3,400 
3,016 
4,649 
2,614 
1,696 
2,540 
9,246 
6,460 
8,354 
4,901 
(') 
(') 


4,027 
3,397 
4,699 
2,538 
1,489 
2,304 
6,712 
4,040 
4,789 
2,564 
(2) 






627 
518 
^09 
388 
110 
416 
659 
471 

1,317 
472 

(') 




10 under 11 


$137 

569 

364 

317 

652 

3,192 

2,891 

4,882 

2,809 

(2) 






11 under 12 












13 under 14 












15 under 20 












25 under 30 






30 under 40 . . 












50 under 60 .. 


(') 
















































































150 under 200 


















200 under 250 


















9iin nndpr SOfl 






















































Kfin nndpr Vifl 




































1 000 under 1 500 


















1 500 under 2 000 


















2 000 under 3 000 


















"l nnn nndpr 4 000 


















4 000 iindfir 5 000 




































Classes grouped ' 




151, 298 


9,367 


235 


8,292 


$907 


67 




Total 


8,262 


24, 476, 992 


86, 704 


75, 949 


24,095 


907 


14,247 




Summary for preceding 
years: ' 
1929 


9,170 
9,710 
9,758 
9,881 
11,715 
19, 160 
18,054 
18, 750 
18, 440 
24, 209 


31, 197, 250 
34,878,015 
33, 252, 341 
33, 169, 117 
35, 695, 178 
48, 689, 794 
42, 973, 996 
43, 767, 089 
43, 032, 753 
66, 188, 434 


111,346 
209, 440 
187,635 
180, 012 
162, 689 
268, 090 
276, 288 
453, 219 
485, 783 
1, 105, 801 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 














1 






-2 



For footnotes see p. 138. 



STATISTICS OF INCOME 



123 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



OHIO 



Net income classes 

(Thousands of 
dollars) 


Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Normal 
tax 


Surtax 


121.2 per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12H 
per 
cent 
on 
capital 
net 
loss 


Under 1 1 (est.) 

Under 1 (est.) 

1 under 2' (est.).... 

1 under 2 (est.) 

2 under 3' (est.).... 

2 under 3 (est.) 

3 under 4 ' (est.)..._ 

3 under 4 (est.) 

4 under 5' (est.).... 
4 under 5 (est.) 


7,007 

321 

28, 402 

25, 970 

21,218 

16, 914 

27, 203 

8,870 

8,414 

13, 766 

1,490 

9,179 

763 

5,737 

572 

4,072 

452 

2,900 

345 

2,269 

1,858 

1,580 

1,229 

992 

852 

2,694 

1,368 

812 

873 

460 

309 

178 

112 

81 

60 

153 

46 

16 

15 

15 

10 

17 

5 


$4, 095, 596 
177, 229 
44, 743, 517 
44, 791, 818 
52,114,618 
39,785,354 
95, 713, 991 
32, 020, 197 

36, 563, 352 
61, 648, 820 

8, 057, 274 
50, 187, 843 
4, 935, 965 

37, 081, 290 
4,296,311 

30, 394, 368 
3, 833, 663 
24, 530, 876 
3, 277, 005 
21, 529, 998 
19, 482, 514 
18, 138, 598 
15, 344, 052 
13, 387, 869 
12, 340, 184 
46, 402, 915 
30, 491, 555 
22, 194, 822 
29, 952, 517 
20, 377, 723 
16, 915, 798 
11,495,552 
8, 316, 684 

6, 892, 912 
5, 692, 092 

18, 397, 939 

7, 786, 652 

3, 538, 472 

4, 090, 444 
5,171,251 
4, 665, 381 

10, 055, 204 
(2) 














$1, 542 


$2, 055 






$513 










68, 508 


91, 343 






22,835 










150, 264 


200, 352 






50,088 










82, 739 


110, 319 






27, 580 










131, 189 


174, 920 






43, 731 












162, 629 


212, 627 






49, 998 




6 under 7 ' 










159, 800 


204, 880 






45, 080 




7 under 8 ' 










154, 848 


195,909 






41, 061 




8 under 9 ' 










148, 931 


183, 147 






34, 216 




9under 101 








148, 826 

142, 315 

155, 977 

150, 859 

145, 626 

151,612 

804, 545 

784, 115 

802, 891 

1, 427, 039 

1, 288, 966 

1, 298, 055 

1, 007, 864 
827, 216 
708, 106 
641,431 

2, 355, 115 
1, 136, 392 

466, 318 
548, 498 
942, 093 
775, 825 
1, 544, 131 


188, 077 

169, 726 

170, 697 
154, 749 
146, 802 
142, 838 
642, 291 
440, 488 
364, 555 
472, 112 
329, 323 
263, 096 
128, 646 
103, 772 

50, 463 

61, 639 

163, 797 

61, 970 

2,042 

6,122 

67, 256 

17, 497 

42, 426 

(2) 






39, 251 
36, 525 
38, 310 

34, 214 

35, 581 
33, 321 

163, 057 

124, 646 

104, 863 

128, 650 

69, 398 

50, 595 

26, 473 

17,747 

10, 828 

11, 040 

26, 052 

6,563 

1,588 

1,670 

2,763 

2,066 

2,674 




10 under 11 


$9, 114 

23, 590 

30, 324 

34, 405 

42, 095 

325, 311 

468, 273 

543, 199 

1, 079, 668 

1, 023, 462 

1, 015, 928 
784, 994 
642, 578 
540, 364 
525, 687 

2, 025, 061 
841, 119 
264, 545 
325, 970 
823, 628 
696, 588 

1, 127, 530 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






15 under 20 






20 under 25 






25 under 30 






30 under 40 


$14, 801 

39, 559 

115,295 

152, 322 

131, 714 

151,292 

94,068 

278, 619 

243, 690 

213, 254 

223, 140 

53, 998 

97, 513 

398, 624 

(2) 


$10, 892 


40 under 50 


33, 980 


50 under 60 


45, 669 


60 under 70 . . 


31,625 


70 under 80 


33, 101 


80 under 90 


23, 185 


sounder 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 1,500 


28,923 
86, 310 

3,824 
11,935 

5,064 

26 

33, 707 

21, 775 

(2) 


1,500 under 2,000 


















2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000 . 


















■i.DOO and over 


1 


19, 486, 919 


2, 565, 007 






(2) 
2, 029, 371 






( l:isses grouped 2... 


29, 915 


585, 807 


927 


79, 159 








Total 


199, 600 


950, 397. 134 


21, 879, 272 


5, 595, 851 


13, 779, 240 


4, 237, 260 


1, 283, 904 


449, 175 


Summary for pre- 
ceding years: ' 
1929 


215, 804 
218, 479 
222, 707 
231, 196 
224, 643 
418, 048 
463, 017 
364, 988 
367, 096 
447, 998 


1, 259, 571. 939 
1, 302, 762, 001 
1,153,756,214 
1, 146, 495, 871 
1, 141, 453, 071 
1, 403, 748, 590 
1,457,696,567 
1,138,934,714 
1,060,027,926 
1, 407, 388, 003 


43, 633, 678 
55, 393, 575 
35, 519, 337 

32, 839, 052 
30, 321, 360 
32,061,822 

33, 061, 877 
39, 310, 406 
33, 574, 094 
56, 285, 168 












1928 . 












1927,. 












1926 












1925 












1924 












1923 












1922 












1921.. 












1920 





























For footnotes see p. 138. 
133873—32— 



124 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



OKLAHOMA 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


121^^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12Hper 
cent on 
capital 
net loss 


Under 1 1 (est,) 


1,511 

71 

3,959 

2,792 

3,904 

2,443 

4,733 

1,644 

1,387 

2,587 

242 

1,805 

109 

1,095 

65 

771 

47 

567 

48 

404 

351 

268 

230 

183 

122 

465 

211 

118 

162 

71 

41 

28 

20 

14 

8 

32 

6 

2 

4 

4 


$875, 380 

38, 495 

6, 154, 793 

4. 882. 936 
9, 742, 602 
5, 789, 235 

16, 430. 944 
5, 954, 216 
6, 003, 194 
11, 584, 929 
1, 299, 424 
9, 855, 755 

704, 578 
7, 094, 146 

487, 016 
5,745,948 

396, 653 
4,811.774 

455, 385 

3, 828, 002 

3. 683. 937 
3, 071, 180 
2,867,053 
2,467.015 

1, 766, 638 
8, 035, 611 

4, 680, 348 
3, 219, 625 
5,601,917 
3,147,682 

2, 239, 119 
1, 798, 169 
1,514,011 
1, 174, 328 

767, 627 

3, 770, 233 
1, 017. 652 

(') 
1, 128, 069 
1, 388, 747 
















$342 


$457 






$116 




1 under 2 ' (estO .. - 








1 under 2 (est.) 

2 under 3 > (estj) -- 


8,932 


11,910 






2,978 










2 under 3 (est.) 


21, 623 


28, 830 






7,207 










3 under 4 (esti) .- 


16, 675 


22, 233 






6.568 










4 under 5 (est,)... 


25, 210 


33, 612 






8,402 












32, 950 


42, 609 






9,559 














32, 531 


40, 325 






7,794 




7 under 8 ' 










33, 192 


40, 062 






6,860 




8 under 9 ' 










33, 072 


39,407 






6,336 




9 under 10 i - 








9 under 10 


32, 347 
32, 445 
32, 182 
36, 092 
33,312 
26, 124 
168, 184 
147, 092 
137, 694 
321, 764 
231. 335 
206, 371 
185, 744 
156.821 

153, 200 
96, 606 

605, 445 
133, 670 

m 

154, 650 
142, 023 


37, 920 
36, 567 
33, 673 
36, 440 
32, 833 
24, 413 

136, 244 
94, 387 
74, 163 

136, 062 
73, 744 
64, 619 
44, 121 
17, 089 
29, 693 
14, 292 
65, 893 
6,267 






6,673 

6,821 

5,354 

5,990 

6,118 

4,203 

24, 489 

18, 040 

12, 899 

21, 771 

6,683 

6,465 

4,067 

2,718 

2.090 

836 

4,917 

661 




10 under 11 


$1, 699 
3,963 
5,642 
6,597 
5,914 

66. 429 
70, 746 

76. 430 
201, 052 
154, 161 
133. 968 
128, 982 

94, 753 
98,028 
64.165 
321. 278 
69, 197 






11 under 12 






12 under 13 






13 under 14 












15 under 20 - 






20 under 25 






25 under 30 




*" 


30 under 40 


$6, 927 
10, 768 
14, 762 
16, 913 
49, 176 
28, 847 
17, 927 

137. 222 
68, 877 
(2) 

114, 531 
79, 130 


$496 


40 under 50 


745 


50 under 60 


513 


60 under 70 


205 


70 under 80 - 


1.479 


80 under 90— 


1,278 


90 under 100 . - 


42 


100 under 150 - 


4,031 


150 under 200 . 




200 under 250 




250 under 300 


7,195 
3,662 


32, 942 
60,047 


18 
706 




300 under 400 




400 under 500 






1 

1 


(2) 


(2) 




(2) 


(2) 
(2) 






750 under 1,000..- 

1 000 under 1 500 
















1 500 under 2 000 


















2 000 under 3 000 


















3 000 under 4 000 


























































1, 936, 327 


280, 464 




116, 3361 


164, 103 
















Total-- - 


32, 526 


157,410,693 


3,416,992 


1,218,382 


1, 702, 353 


699, 173 


194, 127 


8,78 


Summary for preced- 
ing years: 3 
1929 


37,000 
37, 261 
39, 806 
37, 497 
40, 825 
63, 357 
70. 189 
72, 063 
69,381 
81, 785 


216, 346, 916 
211.061,345 
212.341.656 
223, 036, 805 
219, 960, 990 
211,271,658 
221, 293, 177 
217, 655, 604 
191,816,067 
295, 790, 791 


6, 020, 950 
6, 446, 274 
6, 232, 124 
8, 134, 664 
6, 897, 119 
3,794,477 

3, 909, 926 
6, 414, 336 

4, 206, 507 
13,548,211 












1928 












1927 












1926 












1925 












1921 












1923 












1922 












1921 












1920 

























For footnotes see p. 138« 



STATISTICS OF INCOME 



125 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

OREGON 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


121^ per 
cent on 
capital 

net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12^ per 
cent on 
capital 
net loss 


Under 1 ' (est.) 


491 

44 

3,168 

3,926 

2,781 

2,585 

3,199 

1,401 

1,421 

2,047 

130 

1,363 

46 

829 

36 

548 

21 

387 

19 

294 

219 

169 

150 

117 

79 

236 

131 

65 

74 

27 

21 

8 

4 

4 

2 

4 

1 


$274, Oil 

22, 572 

5, 268, 753 

6, 795, 233 

6, 837, 880 

6, 079, 815 

11,279,002 

5, 057, 761 

6, 146, 241 

9,175,245 

703, 017 

7, 448, 132 

296, 039 

5, 370, 662 

267, 292 

4, 102, 602 

178, 164 

3, 284, 069 

181, 289 

2, 784, 046 

2, 294, 289 

1, 946, 691 

1, 870, 564 

1, 575, 100 

1, 146, 156 

4, 073, 300 

2, 912, 867 

1,792,437 

2, 530, 763 

1, 207, 373 

1, 165, 712 

516,617 

303, 789 

337, 841 

191, 727 

(») 














Under 1 (est.) 


$168 


$224 






$56 




1 under 21 (est.) 








1 under 2 (est.) 


10, 959 


14,613 






3,654 




2under3i (est.) 








2 under 3 (est.) 


22,999 


30, 665 






7,666 




3 under 4 i (est.) 








3 under 4 (est.).- 


12,750 


17, 000 






4,250 




4 under 5 ' (est.) . . 








4 under 5 (est.) 


20,497 


27,329 






6,832 




Sunder 6 ' 








5 under 6 . 


25,211 


32,515 






7,304 




6 under 7 i 








6 under 7 


25, 629 


31,882 






6,253 




7under8i 








7 under 8 


22,665 


27,988 






5,323 




Sunder 9 1 








Sunder 9 


22, 139 


26, 882 






4,743 




9 under 10 i 








9 under 10 


23, 269 
20, 591 
21,066 
23, 093 
20,358 
17,551 
84, 378 
89,311 
73, 663 
130, 423 
80, 759 
93,944 
53, 376 
34,336 
36, 789 
26, 184 


28, 660 
23, 364 
22, 779 
23, 846 
20, 221 
16, 489 
70, 255 
58, 668 
37, 831 
51,477 
20,657 
21, 132 
11,620 
7,740 
7,735 
3,246 
(2) 
(2) 






5,391 

3,818 

4,259 

4,431 

3,845 

3,163 

14,914 

12, 692 

8,717 

11, 183 

3,068 

628 

1,060 

1,017 

531 

164 

(') 




10 under 11 


$1,045 

2,546 

3,678 

3,982 

4,225 

29, 037 

43, 335 

44, 549 

90, 432 

60,408 

63, 180 

35,677 

25, 157 

32, 676 

11, 592 

(2) 

(2) 






11 under 12 






12 under 13 




"*■ 


13 under 14 






14 under 15 






15 under 20 . . 






20 under 25 






25 under 30 






30 under 40. 


$77 
3,015 

13,360 
7,139 
2,456 
1,445 

11,510 

(2) 


$380 


40 under 50 


253 


50 under 60 


3 100 


60 under 70 




70 under 80 




80 under 90 


4 636 


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 1,500 


















1,500 under 2,000 


















2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000 


















5,000 and over 


















Classes grouped '. 




659, 056 


81,578 


5,507 


20,262 


55,824 


15 










Total 


26, 047 


106, 076, 107 


1, 073, 686 


640,325 


471,781 


94,826 


124,977 


8,269 




fcummary for preced- 
ing years: ^ 
1929 


28, 194 
29, 333 
33, 903 
30, 955 
32,542 
66,669 
69, 123 
61,879 
62,804 
67,640 


129,360,587 
132,829,673 
140, 739, 425 
135, 030, 190 
132, 022, 718 
189,884,373 
189,854,013 
161, 226, 232 
159, 574, 639 
193,652,281 


1,663,775 
2,387,276 
1, 920, 597 
2,175,322 
1,787,992 
2, 025, 068 
2,891,804 
4, 239, 789 
4,951,580 
6,649,011 












1928.. 












1927 












1926 












1925 












1924.. 












1923 












1922 












1921 












1920 























For footnotes see p. 138. 



126 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



PENNSYLVANIA 





Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 

(Thousands of 
dollars) 


Normal 
tax 


Surtax 


WA per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12H 
per , 
cent 
on 
capital 
net 
loss 


Under 1» (est.) 


12, 383 

801 

43. 193 

36,544 

36, 709 

33,135 

39, 394 

17, 554 

13, 421 

19, 817 

2,723 

14, 086 

1,276 

9,424 

846 

6,764 

630 

5,047 

494 

4,071 

3,224 

2,527 

2,125 

1,796 

1,431 

4,636 

2,432 

1,493 

1,661 

881 

543 

320 

234 

146 

119 

320 

118 

48 

36 

41 

12 

21 

8 

11 

4 

2 

2 


$7, 244, 219 
463, 493 
67, 724, 413 
63, 322, 780 
90, 724, 858 
79, 085, 073 
137, 673, 942 
62, 322, 758 
58, 472, 793 
88, 882, 951 
14, 740, 866 
77, 004, 916 

8, 234, 849 
60, 936, 063 

6, 338,.120 
50, 623, 487 

5, 339, 510 
42, 799, 853 

4, 691, 419 
38, 639, 422 
33, 801, 536 
29, 034, 067 
26, 542, 606 
24, 236, 170 
20, 721, 416 
79, 704, 286 
54, 165, 834 
40, 778, 074 
57,262,089 
39, 125, 579 
29, 706, 961 
20, 715, 341 
17,640,991 
12, 422, 705 
11, 160, 733 
38, 375, 774 
20, 004, 639 
10, 716, 003 

9, 906, 483 
14, 360, 703 

5, 310, 095 

12, 263, 062 

6, 889, 334 

13, 626, 223 
6, 634, 099 
4, 616, 214 

(2) 














Under 1 (est.) 


$3,648 


$4,732 






$1, 184 




1 under 2 1 (est.)... 








1 under 2 (est.)... . 


104, 691 


139, 456 






34, 864 




2 under 3 • (est.) 








2 under 3 (est.) 


304, 351 


405, 800 






101, 449 




Sunder 4' (est.) -- 








3 under 4 (est.) 


236, 582 


314, 110 






78,528 




4 under 5 ' (est.) 








4 under 6 (est.) 


245, 713 


327, 617 






81, 904 




6 under 6 ' 








5 under 6 


261, 745 


340, 206 






78, 461 




6 under 7 ' 








6 under 7... 


268, 502 


339, 772 






71, 270 




7 under 8 • 








7 under 8-.. 


269, 358 


334, 284 






64,926 




Sunder 9 '. 








8 under 9 -. 


276, 669 


336,388 






59, 719 




9 under 10 i 








9 under 10 


285, 438 
262, 679 
265, 620 
290, 479 
285, 190 
289, 381 
1, 454, 860 
1,543,090 

1, 676, 016 
2, 973, 163 

2, 576, 131 
2, 371, 154 
1, 860, 983 
1, 761, 340 
1,390,428 
1, 269, 762 
5,066,014 
2, 837, 950 
1, 570, 523 

1, 667, 136 

2, 363, 356 
783, 019 

2, 042, 464 
1, 108, 122 
2, 087, 628 
1, 139, 116 

790, 974 

(2) 


341,951 

300, 165 

278, 768 

290, 245 

273, 291 

268, 833 

1, 128, 162 

901,021 

724, 129 

1, 065, 740 

708, 276 

534, 519 

324, 803 

266, 320 

194, 232 

141, 283 

443, 801 

186, 045 

80, 667 

116, 646 

63, 518 

22, 600 

72, 048 

66, 742 

15, 523 

28, 703 






66, 613 

63, 298 

60, 800 

52, 645 

50,886 

50, 678 

227, 352 

186, 307 

151, 476 

212, 266 

124, 291 

77, 530 

41, 172 

44,327 

23,670 

21,913 

48, 437 

19, 171 

8,865 

7,410 

6,432 

1,645 

3,415 

394 

1,048 

1,258 

220 

(') 




10 under 11- 


$15, 712 

37, 652 

62, 779 

62, 785 

71,226 

554,050 

828, 376 

1, 003, 361 

2, 080, 417 

1, 939, 164 

1, 765, 107 

1, 445, 384 

1, 401, 686 

1, 062, 543 

1, 062, 465 
4, 071, 120 

2, 502, 737 
1, 180, 244 
1, 336, 763 
1, 950, 670 

562, 631 
1, 680, 632 

676,928 
1, 095, 165 

855, 947 

598, 913 

(9 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






15 under 20 






20 under 25.- 






26 under 30 






sounder 40 


$77, 251 
102, 921 
238, 135 
203, 560 
205, 795 
207, 110 
139, 815 
722, 974 
368, 141 
352, 198 
232, 757 
380, 186 
278, 149 
355, 667 
402. 985 
977, 998 
255, 733 
192, 281 
(2) 


$37, 989 


40 under 50 -. 


49,938 


50 under 60- 


89, 077 


60 under 70.. 


71, 592 


70 under 80 


67, 134 


80 under 90.. 


49, 787 


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 1,500 

1,500 under 2,000 

2,000 under 3,000. 


61,888 
133,444 
199,802 
33, 721 
21,610 
25,586 
68, 716 
62,478 
27, 139 

9 


3,000 under 4,000 






4,000 under 5,000. 






6,000 and over 


1 


(') 
15, 649, 429 


(2) 
2, 963, 664 




(') 
2, 729, 274 


(2) 
234, 746 


(') 
465 


















Total 


322, 603 


1, 620, 314, 109 


46, 825, 628 


11, 369, 394 


32, 612, 711 


5, 928, 400 


2, 095, 068 


989, 909 


Summary for pre- 
ceding years: 3 
1929 


364, 145 
361, 220 
381,374 
397, 675 
376, 923 
713, 427 
740, 478 
587, 770 
621,103 
672, 746 


2, 217, 958, 567 
2, 204, 965, 406 
2, 091, 825, 217 
2, 138, 168, 594 
2, 031, 305, 849 
2, 648, 132, 809 
2, 478, 751, 471 
2, 005, 570, 020 
1,937,291,858 
2, 212, 178, 029 


90, 694, 665 
96, 772, 466 
78, 674, 525 
76, 887, 315 
73, 364, 346 
77, 873, 621 
73, 266, 630 
93, 573, 559 
84, 660, 220 
118,750,989 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 










1920 



















For footnotes see p. 138. 



STATISTICS OF INCOME 



127 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



RHODE ISLAND 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12H per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12Hper 
cent on 
capital 
net loss 


Under 1 1 (est.) 


711 

71 

2,649 

2,240 

2,540 

2,537 

2,500 

1,500 

1,039 

1,792 

243 

1,232 

118 

823 

82 

561 

58 

409 

50 

366 

260 

238 

209 

179 

148 

468 

254 

134 

157 

80 

58 

31 

19 

15 

12 

48 

17 

6 

2 

3 

1 


.$396, 090 

38, 406 

4, 154, 451 

3, 902, 668 
6, 248, 487 
6, 105, 843 
8, 697, 724 

5, 309, 701 

4, 528, 484 
8, 033, 691 
1,311,893 

6, 716, 503 
763, 544 

5, 325, 965 

611, 703 

4, 204, 445 

489, 590 

3, 468, 329 

477, 871 

3, 481, 863 

2, 725, 397 

2, 734, 919 

2, 611, 324 
2, 414, 723 
2, 143, 076 
8, 073, 503 

5, 625, 125 

3, 662, 096 
5, 380, 719 
3, 590, 587 
3, 153, 272 
2, 000, 349 
1, 393, 254 
1, 282, 764 
1, 136, 697 
5, 622, 638 
2, 885, 254 
1, 360, 465 

593, 258 
1, 034, 393 
(') 














Under 1 (est.) 


$333 


$444 






$111 




1 under 2 i (est.).. 








1 under 2 (est.) - 


6,460 


8,612 






2,152 




2 under 3 ' (est.) 








2 under 3 (est.) 


24, 222 


32, 297 






8,075 




3 under 4 i (est.) 








Sunder 4 (est.) 


21, 062 


28,082 






7,020 




4 under 5 i (est.) 








4 under 5 (est.) 


20, 694 


27, 592 






6,898 




5 under 6 ' 








5 under 6 


22, 852 


29, 726 






6,874 




6under 7 ' 








6 under 7 


22,863 


29, 764 






6,901 




7under8 ' 








7 nndpr 8 


22, 762 


28,260 






5,498 




Sunder 91 








8 under 9 


21, 555 


26, 869 






5,314 




9 under 10' 








9 under 10 


27, 294 
20, 054 
25, 273 
27, 149 
26, 552 
29, 345 
147, 640 
149, 754 
138, 436 
261, 667 
224, 111 
233, 528 
170, 960 
140, 261 
137, 285 
130, 185 
726, 108 
409, 676 
182, 315 
106, 645 
173, 070 
(2) 


33, 166 
23, 309 
27, 204 
27, 516 
25, 962 
27, 468 
114,941 
83, 356 
54, 665 
90, 182 
50, 026 
36, 269 
25, 146 
23, 563 

8,563 

10, 346 

53, 880 

23,126 

139 

5,203 

2,436 

(2) 






5,872 

4,555 

5,476 

5,539 

5,604 

5,389 

24, 141 

19, 700 

11, 642 

17, 738 

8,429 

6,805 

4,340 

2,022 

787 

1,559 

5,143 

1,112 

267 

530 

841 

(2) 




10 under 11... 


$1, 300 

3,545 

5,172 

6,194 

7,266 

56, 840 

86, 098 

95, 413 

191, 729 

173, 404 

184, 373 

151, 245 

124, 720 

111,276 

121,318 

609, 673 

404, 922 

85, 833 

101, 972 

181, 731 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






15 under 20 






20 under 25 






25 under 30 






30 under 40 


$6, 135 
13, 732 
21,214 
9,556 
1,303 
22, 333 
4,336 
85, 834 
18, 969 
96, 860 


$8,641 
4,622 
1 523 


40 under 50 


50 under 60 .. 


60 under 70 


10, 647 
7,303 
4,100 
4,256 

18 136 


70 under 80 


sounder 90 


90 under 100 ..- 


100 under 150 


150 under 200 


36, 229 
250 


200 under 250 


250 under 300 




300 under 400 


80 

(=) 


10 336 


400 under 500 


r-) 


500 under 750 


750 under 1,000.. 


















1,000 under 1,500 

1,500 under 2,000 


2 


m 


m 


(2) 


m 


(2) 


(2) 


(0 


2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000 


- 
















5,000 and over 


















Classes grouped 2 




2, 880, 299 


464, 415 


39 


328, 478 


139, 251 


6 


3,347 








Total 


23, 862 


136, 571, 363 


4, 114, 526 


958, 151 


3, 032, 502 


419, 603 


186, 340 


109, 390 




Summary for preced- 
ing years: ' 
1929 


26, 481 
25, 801 
25, 184 
26, 362 
29, 123 
48, 792 
66, 965 
50, 076 
48, 057 
53,128 


184, 531, 178 
176, 225, 164 
157, 464, 733 
155, 050, 974 
160, 955, 280 
191, 556, 190 
214, 749, 602 
171, 409, 669 
157,568,411 
180, 303, 990 


7,851,363 
8, 093, 013 
6, 332, 169 
5, 545, 787 

5, 817, 977 

6, 722. 491 
6, 658, 089 
9, 351, 580 
9, 236, 328 

11,685,163 












1928.. 












1927 












1926 












1925.... 












1924 












1923.. 












1922 












1921 












1920.-.. 






■" "'1 










' 





For footnotes .see p. 138. 



128 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, shoxoing number of returns, net income, tax, tax before tax credits, and tax 
credits-; also total number, net income, and tax for 'prior years — Continued 



SOUTH CAROLINA 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


121^ per 
cent on 
capital 
net loss 


Under 1 > (est.) 


831 

28 

2,131 

1, 132 

2,006 

863 

1,707 

484 

550 

642 

109 

442 

43 

271 

37 

186 

25 

127 

25 

96 

81 

64 

42 

42 

32 

86 

49 

19 

19 

12 

2 

3 

1 


$498, 310 

18, 278 

3, 275, 543 

1,941,617 

5, 021, 002 

2, 053, 868 

5, 898, 122 

1, 717, 803 

2, 392, 694 

2,871,214 

584, 142 

2, 419, 045 

281, 023 

1, 749, 043 

274, 858 

1, 390, 642 

210, 251 

1, 072, 886 

238,811 

911,363 

851, 374 

621, 251 

522, 082 

563, 172 

463, 783 

1, 480, 675 

1, 092, 576 














Under 1 (est.) 


$161 


$215 






$54 




1 under 2i (est.) .- 








1 under 2 (est.) 


3,071 


4,095 






1,024 




2 under 3 i (est.). 








2 under 3 (est.) 


7,801 


10, 402 






2,601 




3 under 4 i (est.) 








3 under 4 (est.) 


5,618 


7,490 






1,872 




4 under 5 • (est.) 








4 under 5 (est.) - 


6,196 


8,260 






2,064 




5 under 6 1 








5 under 6 


7,466 


9,645 






2,179 




6 under 7 i 








6 under 7 


7,120 


9,111 






1,991 




7 under 8 » 








7 under 8 


7,181 


9,092 






1,911 




Sunder 91 








8 under 9 


6,311 


7,669 






1,358 




9 under 10 i 








9 under 10 


6,770 
5,955 
5,276 
4,636 
7,448 
6,716 
26, 879 
32. 257 


8, 055 
6,923 
5,589 
4,573 
7,255 
6,157 
22, 150 
18, 875 
11,960 
8,586 
14, 682 
(2) 

1,185 
(2) 






1,285 
1,374 
1,123 
936 
1,238 
1,036 
5,424 
3,863 
1,694 
3,065 
2,020 

{') 
113 

(2) 




10 under 11 


$406 
810 
999 

1,431 

1,595 
10, 153 
17, 245 
12, 640 
21, 766 
27, 712 

Q) 
11,507 

(2) 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






15 under 20 






20 under 25 






25 under 30 


523, 929 22. 906 






30 under 40 


629, 201 
533, 217 
(2) 

192, 861 
(?) 


27, 287 
40, 374 
(2) 

16, 672 
(2) 






.40 under 50 






sounder 60 






60 under 70 


$4, 093 




70 under 80 




80 under 90 




90 under 100 - . 


1 
1 


(2) 
(2) 


(2) 
(?) 


(2) 
Q) 


(2) 
Q) 




(2) 
(2) 




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 1,500 


















1 500 under 2 000 


















2,000 under 3,000 


















3,000 under 4 000 


















4,000 under 5 000 




































Classes grouped ^ 




419, 496 


50, 495 


7,181 


44,482 




1,168 












Total 


12, 179 


42, 714, 132 


304, 596 


189, 150 


150, 746 


4,093 


39, 393 








Summary for preced- 
ing years: ^ 
1929 


13, 232 
13, 725 
14,310 
13, 809 
15, 727 
28, 090 
28, 225 
26, 830 
25, 160 
33,044 


50,257,416 
55, 510, 360 
55, 218, 679 
53, 060, 331 
57, 661, 544 
79, 613, 886 
87, 031, 355 
72, 755, 770 
68, 255, 825 
109, 246, 657 


566, 252 

716, 628. 

554, 731 

420, 164 

430, 879 

727, 462 

1,555,315 

1, 268, 305 

1, 246, 523 

3, 236, 875 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



129 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



SOUTH DAKOTA. 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12!^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12Hper 
cent on 
capital 
net loss 


Under 1 1 (est.) 


716 

14 

1,545 

972 

1,440 

667 

1,415 

400 

440 

566 

51 

367 

19 

211 

17 

154 

9 

81 

8 

86 

55 

52 

33 

23 

18 

48 

18 

9 

8 

3 

2 


$395, 477 
6,459 
2, 329, 168 
1, 688, 409 
3, 566, 332 
1,587,840 
4, 891, 337 

1, 447, 040 
1, 904, 476 

2, 551, 495 
273, 408 

2, 003, 753 
123, 742 

1, 368, 639 
127, 605 

1, 152, 763 
76, 583 
688, Oil 
74, 256 
819, 053 
574, 079 
595, 893 
411, 356 
309, 854 
260, 276 
815, 041 
397, 361 
247, 597 
271, 858 
132, 422 
(^) 














Under 1 (est.) 


$68 


$90 






$22 




1 under 2 i (est.) 








1 under 2 (est.) 


2,861 


3,814 






953 




2 under 3 i (est.) . . 








2 under 3 (est.) 


6,261 


8,348 






2,087 




3 under 4 ' (est.) 








3 under 4 (est.) -. 


4,003 


5,337 






1,334 




4 under 5 ' (est.) 








4 under 5 (est.) 


5,825 


7,767 






1,942 




5 under 6' .. 










6,737 


8,531 






1,794 




6 under 7 1 








6 under 7 


5,707 


7,074 






1,367 




7 under 8 ' 








7 under 8.. 


6,682 


7,965 






1,283 




8 under 9 i 








8 under 9 


4,637 


5,476 






839 




9 under 10 ' 








9 under 10 


6,421 
5,790 
6,468 
5,382 
4,255 
5,195 

16,213 

13, 602 
9,191 

14, 435 
8,250 

(2) 


7,292 
6,226 
6,540 
5,232 
4,100 
4,922 
12, 854 
8,793 
4,133 
4,904 
2,064 
(2) 






871 

772 

892 

697 

640 

654 

2,081 

1,127 

1,166 

304 

642 




10 under 11 


$336 

820 

847 

795 

927 

5,440 

5,936 

6,224 

9,835 

6,828 

(2) 






11 under 12 






12 under 13 






13 under 14 






14 under 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 


















80 under 90 ... 


1 


(2) 


m 


(2) 


(2) 




m 




90 under 100 






100 under 150 


















150 under 200 


1 


(2) 


(2) 


w 


(2) 




(2) 


(2) 


200 under 250 






250 under 300 


















300 under 400 


















400 under 500 


















500 under 750 


















750 under 1,000 


















1,000 under 1,500 


















1,500 under 2,000 


















2,000 under 3,000- ... 


















3,000 under 4,000. 


















4,000 under 5,000 


















5,000 and over 


















Classes grouped 2 




362, 405 


40, 396 


10 


41, 485 




179 


$920 










Total 


9,449 


31, 453, 988 


178,379 


121, 472 


79, 473 




21, 646 


920 








Summary for preced- 
ing years: ' 
1929__- 


10, 449 
10, 649 
10, 969 
12,414 
17,086 
26,506 
21,928 
21, 465 
21, 681 
34, 670 


40, 165, 070 
38, 954, 968 
35, 906, 515 
38, 153, 263 
53,971,360 
66, 124, 303 
50, 170, 861 
48, 949, 551 
47, 087, 498 
103, 578, 036 


390, 886 
321,516 
209, 667 
208, 893 
192, 460 
306, 097 
350, 312 
548, 688 
524, 653 
2, 228, 187 












1928 .. .. 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



130 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

TENNESSEE 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


nVi per 
cent on 
capital 
net gain 


26 per 
cent of 
tax on 
earned 

net 
income 


12 H per 
cent on 
capital 
net loss 


Under 11 (est.)- - 


1,271 

49 

4,767 

3,148 

3,615 

2,637 

5,039 

1,589 

1,514 

2,490 

276 

1,583 

139 

989 

78 

663 

61 

453 

56 

368 

261 

220 

188 

159 

124 

409 

201 

110 

96 

44 

26 

17 

15 

8 

4 

8 

3 


$762, 434 
27, 558 
7, 458, 157 
5, 463, 991 
9, 035, 496 
6, 352, 162 
17,426,118 

5, 719, 409 

6, 549, 390 
11,119,716 

1, 483, 404 

8, 642, 128 

901, 932 

6, 394, 106 
586, 628 

4, 941, 229 
516, 490 
3, 837, 102 
533, 701 
3, 487, 369 
2, 734, 508 
2, 526, 628 
2, 341, 715 

2, 135, 876 
1,791,496 

7, 057, 796 
4, 453, 921 
3, 026, 658 

3, 321, 356 
1, 972, 209 
1, 410, 284 
1, 106, 049 
1, 107, 012 

689, 763 
374, 979 
894, 646 
503, 491 














Under 1 (est.) . 


$261 


$349 






$88 




1 under 2 i (est.) 








1 under 2 (est.) 


9,638 


12, 717 






3,179 




2 under 3 i (est.) 








2 under 3 (est.) 


26, 220 


33, 628 






8,408 




Sunder 4 ' (est.) 








3 under 4 (est.) 


16, 794 


22, 392 






6,698 




4 under 5 i (est.) 








4 under 5 (est.).. 


24, 706 


32, 942 






8,236 




5 under 6 ' 








5 under 6 


28, 356 


36, 764 






8,408 




6under 7 i. 








6 under 7 . . 


28, 364 


35, 943 






7,679 




7under 8 ' ... 








7 under 8 . . 


27, 014 


33, 249 






6,235 




8 under 9 ' 








8 under 9 


23, 713 


29, 150 






5,437 




9 under 10 ' 








9 under 10 


26, 289 
20, 956 

23, 296 

24, 245 

25, 339 
23, 969 

131, 254 
128, 439 
122, 169 
170, 401 
121, 789 
105, 652 
102, 570 
117,554 
75, 531 
41, 545 
107, 938 
82, 896 


31, 942 

24, 439 

24, 785 

24, 662 

24, 832 

22, 620 

100, 569 

75, 896 

66, 200 

69, 106 

26, 364 

20, 962 

14, 843 

20, 789 

7,554 

2,648 

6,724 

7,960 






6,663 

4,704 

4,664 

4,866 

4,844 

4,615 

19, 471 

13, 922 

7,878 

11, 274 

6,416 

4,420 

3,046 

3,748 

1,895 

146 

1,342 

741 




10 under 11 


$1, 221 

3,175 

4,549 

5,361 

6,064 

60, 156 

66, 465 

74, 847 

123, 360 

98, 637 

90, 906 

79, 996 

98, 996 

64,113 

17,328 

71, 146 

75, 677 






11 under 12 






12 under 13. . . 






13 under 14 






14 under 15 . 






15 under 20 






20 under 25 . 






25 under 30 ... 






30 under 40 ... 




$791 


40 under 50. 


$3, 515 
2,189 

11,201 
1,518 
9,202 

24, 974 

31,410 


311 


sounder 60 


3,975 


60 under 70 


424 


70 under 80 




sounder 90 


3,443 


90 under 100 


3,159 


100 under 150. ... 




150 under 200 . . 




200 under 250 






250 under 300 


















300 under 400 . 


2 
1 
1 


(2) 
(2) 
(^) 


(2) 
(') 
(2) 


(2) 
(^) 


(2) 
(2) 




(2) 


(}) 


400 under 500 






600 under 750 






750 under 1,000 










1,000 under 1,500 


















1,500 under 2,000 


















2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000 


















5,000 and over 


















Classes grouped '' 




1, 735, 614 


319, 403 


6,408 


313, 762 




548 


219 










Total 


32, 682 


140, 422, 621 


1, 955, 201 


795, 127 


1, 246, 748 


84, 009 


157,361 


12, 322 






Summary for preced- 
ing years: ' 
1929 


34, 664 
35, 039 
33,812 

35, 495 
34, 689 
66, 981 
69, 081 
63, 555 
60, 949 
65, 054 


177, 388, 337 
190, 287, 682 
173, 162, 605 
175, 714, 293 
168, 198, 127 
224, 184, 198 
226, 033, 948 
190, 723, 937 
170, 969, 895 
212, 600, 105 


3, 747, 582 
6,624,112 
4, 036, 641 
3, 651, 457 
3, 125, 603 

3, 419, 536 

4, 283, 806 
4,902,612 
3, 984, 051 
7, 666, 009 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



131 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

TEXAS 



Net income classes 
(Thousands of dollars) 



Under 1 i (est.)-- 

Under 1 (est.) 

1 under 2 ' (est.).. 

1 under 2 (est.)... 

2 under 3 i (est.).. 

2 under 3 (est.)... 

3 under 4 ' (est.).. 

3 under 4 (est.)... 

4 under 5 i (est.).. 

4 under 5 (est.)... 

5 under 6 i 

5 under 6 

6 under 7 i 

6 under 7 

7 under 8 i 

7 under 8 

8 under 9 1 

8 under 9 

9 under 10 > 

9 under 10 

10 under 11 

11 under 12 

12 under 13 

13 under 14 

14 under 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 

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 1,500. 

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. 



nimmary for preced- 
ing years: ' 

. , 1929 

1928 

1927 

1926 

1925 

1924 

1923 

1922 

1921 

1920 



Num- 
ber of 



turns 



5,644 

59 

13, 628 

9,673 

11,654 

10, 067 

12, 441 

7,198 

3,737 

9,585 

575 

6,357 

265 

3,853 

123 

2,467 

103 

1,639 

77 

1,030 

802 

597 

471 

409 

296 

950 

493 

287 

278 

134 

66 

38 

38 

20 

11 

32 

12 

15 

7 

13 

2 

10 



105, 058 



113,555 
112,273 
114,534 
111,438 
109, 448 
192,735 
200, 683 
186, 865 
200, 188 
224,617 



Net income 



$3, 216, 491 

29, 669 

21,078,386 

16,911,150 

28,921,309 

24, 148, 645 

43, 279, 851 

25, 670, 318 

16, 236, 215 

43, 081, 995 

3, 094, 063 

34, 699, 775 

1,705,947 

24, 875, 546 

919,044 

18, 406, 076 

874, 069 

13, 017, 935 

730, 839 

9, 748, 673 

8, 388, 460 

6, 853, 667 

5, 870, 694 

5,535,115 

4, 285, 297 

16, 270, 277 

10, 919, 920 

7, 908, 635 

9, 509, 085 

5, 983, 982 

3, 597, 847 

2, 458, 377 
2, 804, 461 
1, 727, 034 
1, 039, 303 
3, 898, 938 
2,020,217 

3, 455, 682 
1,943,176 

4, 647, 222 
807, 482 

5, 832, 300 



2, 446, 550 



448, 849, 717 



592, 518, 704 
580, 239, 493 
560, 322, 568 
547, 562, 501 
496, 820, 449 
638,109,285 
613, 494, 900 
545,901,576 
536, 897, 427 
720, 720, 162 



$321 
'26,190' 



85, 286 
'8i,"535" 



125, 655 



154, 480 
'i44,'655" 



137, 992 



111,619 



100, 728 
99, 308 
95, 916 
93, 140 
90, 814 
80, 397 
406, 671 
370, 681 
365, 915 
562, 755 
451,889 
302, 819 
242, 958 
291,826 
219, 798 
106, 481 
518,036 
275, 054 
466, 279 
271, 690 
749, 377 
99, 972 
921, 608 



581, 001 



8, 633, 146 



12, 866, 950 
14,401,968 
12,909,842 
12,681,519 
9, 766, 688 
10, 235, 806 
10, 678, 022 
14,119,655 
12, 667, 894 
,25, 400, 849 



Tax before tax credits 



Normal 
tax 



35, 320 



113, 714 



108, 714 



167, 540 



199, 663 
'i79,"295' 



165, 481 



131,013 



116, 205 

109, 068 

98, 394 

91,414 

86, 438 

73, 562 

326, 314 

236, 638 

183, 673 

232, 779 

138, 804 

80, 126 

45, 669 

55, 662 

43, 431 

12, 632 

69, 164 

8,825 

22, 392 

13,873 

74, 388 



33, 553 
'ii5,"i47 



Surtax 



$3, 666 
8,905 
11,431 
14, 461 
14, 273 
109, 522 
162, 268 
197, 203 
336, 956 
288, 361 
213, 109 
170,400 
237, 467 
153, 510 
44, 646 
333, 286 
187, 395 
245, 409 
213, 160 
371, 339 



12^ per 
cent on 
capital 

net gain 



601, 523 
'456,"668' 



3,369.319 4,374,298 



$13, 441 
32, 128 
17, 778 
29, 650 
4,341 
24, 469 
51,078 
133, 183 
88, 146 
198, 726 
58, 382 
305, 342 
100, 412 
310, 672 



10, 389 



1, 378, 137 



Tax credits 



25 per 
cent of 
tax on 
earned 

net 
income 



$107 



8,830 



28,428 



27, 179 



41,885 



45, 183 



34, 640 



27, 489 



19, 394 



15, 477 

13, 426 

11,383 

9,705 

10, 085 

7,438 

29, 165 

28, 225 

14,961 

19, 023 

6,567 

4,738 

2,761 

3,063 

1,612 

1,875 

2,673 

187 

248 

929 

1,692 

440 

1,248 



543 



420, 599 



123^ per 
cent on 
capital 
net loss 



$1, 398 

837 

3,456 



2,581 



14, 924 
9,125 



12, 796 



22, 892 



68,009 



For footnotes see p. 138. 



132 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



UTAH 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


1214 per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12 H per 
cent on 
capital 
net loss 


Under 1 1 (est.)- - 


600 

18 

2,376 

1,297 

1,284 

736 

1,714 

397 

620 

600 

159 

456 

64 

322 

37 

223 

20 

151 

14 

128 

84 

73 

59 

42 

37 

112 

63 

29 

28 

15 

9 

2 

3 


$355, 644 

9,577 

3, 5Q1, 583 

2, 227, 459 

3, 194, 010 

1, 723, 035 
5, 998, 303 
1, 427, 958 
2, 737, 644 

2, 702, 980 
859, 843 

2, 496, 180 
414, 733 

2, 081, 410 
276, 186 

1, 666, 158 
169, 779 

1, 280, 505 
132, 469 

1, 219, 244 
879, 119 
839, 616 
737, 532 
566, 359 
535, 634 

1, 927, 573 

1, 419, 583 
795, 259 

949. 183 
635, 516 
492, 325 
127, 511 

222. 184 














Under 1 (est.) 


$82 


$110 






$28 




1 under 2 ' (est.) 








1 under 2 (est.) 


3,337 


4,449 






1,112 




2 under 3 ' (est.) 








2 under 3 (est.) 


6,167 


8,222 






2,055 




3 under 4 ' (est.) 








3 under 4 (est.) 


3,722 


4,963 






1,241 




4 under 5' (est.) 








4 under 5 (est.) 


4,930 


6,573 






1,643 




5 under 6'- 








5 under 6 .- 


7,537 


9,532 






1,995 




6 under 7 ■ 








6 under 7 


7,904 


9,916 






2,012 




7 under 8 i 








7 under 8 


7,893 


9,549 






1,656 




8 under 91. 








8 under 9 


6,967 


8,670 






1,703 




9 under 10'- 








9 under 10- -- 


7,163 

5,821 

7,100 

7,156 

6,243 

7,278 

33, 010 

38, 387 

28, 392 

50, 280 

41, 554 

34, 546 

10, 219 

15, 477 


9,020 

6,752 

7,747 

6,999 

5,773 

6,715 

24, 798 

19, 252 

11, 142 

18, 843 

6,449 

2,991 

1,135 

1,960 






1,857 

1,324 

1,735 

1,306 

993 

1,269 

5,254 

3,201 

2,573 

1,808 

1,429 

1,099 

607 

734 




10 under 11 


$393 

1,088 

1,463 

1,463 

1,832 

13, 466 

22, 336 

19, 823 

34, 163 

23, 859 

32, 654 

4,712 

18, 972 






11 under 12 






12 under 13 






13 under 14 






14 under 15 






15 under 20 






20 under 25. 






25 under 30 






30 under 40 


$40 
12, 936 


$958 


40 under 50 


261 


50 under 60 




60 under 70— 


4,879 
1,008 




70 under 80 


5,729 


sounder 90 




90 under 100 


1 
2 

1 
1 


(2) 
(2) 
(2) 
(2) 


(2) 
(2) 
(2) 




(2) 
(2) 
(2) 


(2) 
(2) 
(2) 






100 under 150- 








150 under 200 








200 under 250- 


(2) 


(^) 


250 under 300— 






300 under 400 


















400 under 500— 


















500 under 750 


















750 under 1,000 


















1,000 under 1,500. 


















1,500 under 2,000 


















2,000 under 3,000- 


















3,000 under 4,000 


















4,000 under 5,000 


















5,000 and over 


















Classes grouped ' 




767, 105 


106, 788 


3,510 


90,057 


14, 305 


491 


593 








Total.. 


11, 777 


45, 369, 199 


447, 953 


195, 070 


266, 281 


33, 168 


39,025 


7,541 






Summary for preced- 
ing years: > 
1929 


13, 163 
13, 262 
13,029 
13, 568 
16, 101 
28, 685 
30,242 
27, 325 
26, 128 
30, 510 


59, 451, 690 
58, 809, 296 
53, 628, 897 
53, 832, 169 
61, 634, 951 
82,088,477 
79, 943, 306 
67, 744, 653 
62, 713, 461 
82, 278, 389 


881, 606 
1,095,839 
851,031 
628, 773 
660, 497 
599, 194 
725, 908 
955, 929 
842, 904 
1, 506, 781 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



133 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



VERMONT 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


121.^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12 1-2 per 
cent on 
capital 
net loss 


Under 1' (est.) 

Under 1 (est ) 


131 

35 

1,025 

960 

1,090 

831 

1,138 

454 

537 

603 

91 

398 

51 

257 

20 

176 

24 

143 

20 

105 

83 

61 

49 

41 

34 

119 

59 

31 

25 

10 

9 

11 

2 

3 

2 

3 

2 


$73, 399 
22,106 
1, 704, 919 
1, 661, 907 
2, 652, 050 
1, 967, 336 
4, 040, 254 

1, 608, 529 

2, 326, 710 
2, 693, 960 

493, 801 
2, 167, 887 

327, 390 
1, 663, 091 

149, 330 
1, 313, 712 

205, 487 

1, 208, 986 
190, 701 
995, 785 
874, 714 
702, b32 
608, 335 
555, 793 
492, 005 

2, 035, 188 
1, 314, 837 

843, 176 
863,808 
447, 336 
480, 639 
725, 267 
147, 779 
241. 192 
186, 051 
371, 948 
319, 404 














$148 


$198 






$50 




1 under 21 (est.) 

1 under 2 (est.) 

2 under 31 (est.).. 

2 under 3 (est.) 

3 under 41 (est.) 

3 under 4 (est.) 

4 under 51 (est.) 

4 under 5 (est.) 








2,751 


3,667 






916 










7,401 


9,868 






2,467 










4,666 


6,222 






1,556 










6,245 


8,326 






2,081 










5 Jinder 6 


7,321 


9,351 






2,030 














7,550 


9,377 






1,827 




7 under 8i 








7 under S 


6,546 


7,908 






1,362 




8 under 9 1 










6,934 


8,424 






1,490 




9 under 10 1 








9 under 10 


6,892 
8,185 
5,480 
6,636 
6,058 
7,172 

35, 558 

36, 350 
27, 888 
41, 838 
27, 761 
45, 476 
71, 938 
13, 562 
24, 982 
20, 668 
44,241 
47, 113 


8,097 
9,049 
5,338 
6,466 
5,724 
6.226 
26, 496 
19, 770 
8,981 

11, 645 
5,305 

13,420 

12, 381 
354 

1,217 

96 

8 

1,341 






1,205 
1,314 

768 
1,014 
1,076 

737 
4,909 
3,705 
1,758 
1,659 

937 
1,632 

600 

6 

19 

91 




10 under 11 


$450 

910 

1,184 

1,410 

1,683 

13, 971 

20,285 

20, 665 

31, 953 

22, 208 
25, 757 
47, 185 
12, 502 

23, 740 
20,651 
24,100 
47, 201 






11 under 12 . 






12 under 13 






13 under 14 






14 under 15 






i."; under 50 






20 under 25. . .. 






25 under 30 






30 under 40 




$101 


40 under 50 


$1, 332 

7,931 

12, 972 

712 

44 

12 

20,133 


147 


50 under fiO 




60 under 70 




70 under 80 




80 under 90 




90 under 1()0 .. 




100 under 150 




150 under 200. 


305 


1,124 


200 under 250 






250 under 300 


2 


681, 897 


99, 514 




99, 445 


159 


90 




300 under 400. 






400 under 500 


















500 under 750 


















750 under 1,000 


















1,000 under 1,500 


















1,500 under 2,000 


















2,000 under 3,000 - 


















3,000 under 4,000. . 


















4,000 under 5,000 




1 












5,000 and over 




































Total 


8,635 


39, 259, 341 


626, 874 


205, 255 


415, 300 


43, 295 


35, 604 


1.372 






Summary for preced- 
ing years: 3 
1929 


9,586 
9,394 
8,268 
8,646 
9,559 
20,618 
21, 752 
17, 901 
17,746 
19,205 


49, 916, 326 
48, 086, 175 

41, 842, 221 

42, 209, 083 
45, 857, 160 
63, 630, 620 
64, 800, 009 
51, 653, 367 
47, 561, 557 
59, 303, 302 


1, 019, 863 
1, 055, 740 
846, 932 
821, 296 
919, 959 
978, 252 
1, 332, 822 

1, 573, 555 
1, 155, 767 

2, 259, 129 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 138. 



134 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



VIRGINIA 





Num- 
ber of 

re- 
turns 


Net income 


Ta-f 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


12J.^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


121.^ per 
cent on 
capital 
net loss 


Under 1 ' (est.)... 


1,434 

51 

6,355 

4,526 

4,536 

3,196 

5,688 

1,962 

1,753 

2,544 

351 

1,684 

166 

1,011 

123 

649 

92 

505 

63 

360 

303 

226 

179 

146 

145 

412 

216 

84 

112 

56 

21 

13 

16 

6 

3 

14 

9 

4 

1 


$841, 191 

32, 209 

8, 391, 969 

7, 799, 099 

11,256,548 
7, 571, 127 

19, 948, 722 
7, 036, 236 
7, 620, 657 

11, 384, 569 
1,892,337 
8, 661, 607 

1, 072, 908 

6, 519, 330 
917, 808 

4, 840, 422 
779, 702 

4, 278, 612 
604, 939 

3, 417, 018 
3, 161, 469 

2, 596, 856 
2, 227, 980 

1, 969, 873 

2, 095, 895 

7, 082, 238 

4, 799, 909 

2, 279, 376 

3, 880, 833 
2, 484, 462 
1, 133, 902 

831, 196 

1, 197, 387 

505, 371 

(2) 

1, 642, 346 

1, 563, 267 

905,311 

(2) 














Under 1 (est.) ._ 


$179 


$239 






$60 




1 under 2 ' (est.) 








1 under 2 (est.) 


12, 579 


16, 772 






4,193 




2 under 3 ' (est.). 








2 under 3 (est.). 


28, 286 


37, 714 






9,428 




3 under 4 ' (est.) 








3 under 4 (est.). 


18, 605 


24, 806 






6,201 




4 under 5 ' (est.) 








4 under 5 (est.). ... 


24,074 


32, 098 






8,024 




5 under 6'- 








Sunder 6 


29, 170 


37, 424 






8,264 




6 under 7 ' 








6 under 7.. 


27, 941 


36, 611 






7,570 




7 under 8 1.. 








7 under 8... 


24, 211 


30, 096 






6,886 




8 under 91... . 








8 under 9 . 


24, 175 


30, 282 






6,107 




9 under 10 ' 








9 under 10 


23, 598 
22, 609 
22, 701 
22, 393 
20, 570 
27, 997 
119, 165 
131,655 
83, 669 
195, 356 
154, 220 
81, 726 
75, 560 
119, 794 
44, 796 
(2) 
198, 793 
226, 600 
158, 377 
(2) 


29, 169 
26, 989 
23, 832 
21,808 
18, 933 
24, 198 
86, 325 
70, 956 
36, 697 
65, 099 
41, 904 
11,062 
8,119 

18, 936 
7,800 
(2) 

19, 750 
28, 314 
12, 136 






5,571 
4,762 
4,384 
3,801 
3,521 
3,177 
17, 013 
13, 626 
7,117 
11, 060 
5,813 
1,104 
1,014 
2,098 
1,560 
(2) 

2,266 
2,116 
1,461 
(2) 




10 under 11 


$1, 382 
3,263 
4,386 
5,158 
6,976 
49, 853 
74, 326 

55, 089 
143, 370 
124, 353 

66, 790 

56, 562 
93, 917 
44, 369 

(2) 
187, 894 
189, 835 
147, 702 

(2) 






11 under 12 






12 under 13 . 






13 under 14.. 






14 under 15.. 






15 under 20 . 






20 under 25... 






25 under 30 






30 under 40 


$767 
5,201 
8,466 
11,893 
19, 831 
6,235 
(2) 

16, 160 
12, 521 


$2, 820 


40 under 50 


11,425 


sounder 60 


2,488 


60 under 70 




70 under 80.- 


10, 792 


80 under 90 


12, 068 


sounder 100._ 




100 under 150 


22, 74(5 


150 under 200.. 


1,964 


200 under 250 




250 under 300 


(?) 




300 under 400 






400 under 500 


1 


(0 


(2) 


(2) 


--(Y)-- 


(?) 


(}) 




600 under 750 . 




750 under 1,000 . 


















1,000 under 1,500 


















1,500 under 2,000 


















2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000 




































Classes grouped ^ 




1, 047, 803 


131, 755 


4,534 


60, 782 


67, 010 


571 










Total. . . 


37, 915 


156, 272, 484 


2, 050, 554 


799,502 


1, 314, 997 


148, 084 


147, 746 


64, 283 






Summary for preced- 
ing years: ' 
1929 


38, 631 
37,619 
37, 393 
37, 797 
37, 607 
71, 597 
77, 451 
71, 523 
76, 257 
92, 576 


179, 293, 926 
181,750,013 
172,239,863 
176, 024, 673 
170, 257, 017 
231,055,514 
242, 586, 945 

207, 277, 342 

208, 331, 701 
273, 235, 229 


3, 201, 104 

4, 408, 983 
3,611,135 
3, 495, 042 
2,981,412 
3, 313, 896 

3, 669, 294 

4, 919, 485 
4,161,116 
7, 404, 201 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























For footnotes see p. 1.38. 



STATISTICS OF INCOME 



135 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 

WASHINGTON* 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars> 


Normal 
tax 


Surtax 


\2\i per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


nVi per 
cent on 
capital 
net loss 


Under 1 1 (est.) 


2,386 

27 

8,575 

8,949 

6,547 

6,344 

8,289 

3,607 

2,857 

4,999 

328 

3,309 

130 

1,985 

100 

1,330 

57 

789 

46 

494 

362 

248 

181 

160 

132 

377 

187 

101 

86 

48 

31 

10 

11 

4 

9 

22 

5 

2 

1 

2 

1 


$1,408,507 
20,068 
13, 636, 706 
15,545,495 
16, 139, 308 
14, 995, 390 
29, 572, 790 
12,857,310 
12,418,851 
22, 353, 820 

1, 774, 395 
18, 056, 198 

839, 555 
12, 817, 880 

749, 349 
9, 912, 733 

484, 893 
6, 667, 224 

435, 222 
4, 678, 232 
3, 791, 896 
2, 846, 095 

2, 261, 260 
2, 153, 426 
1,910,326 
6, 419, 482 
4, 165, 770 
2, 777, 655 
2,972,307 
2, 117, 636 

1, 723, 624 
662, 670 
835, 108 
344, 347 
851,498 

2, 723, 884 
887, 191 
440, 469 

{') 
(2) 
(2) 














Under 1 (est.) 


$115 


$154 






$39 




1 under 2 ' (.est.) 








1 under 2 (est.) 

2 under 3 ' (est.) 


24, 208 


32, 277 






8,069 










2 under 3 (est.) 

3 under 4 ' (est.) 


54, 879 


73, 172 






18, 293 










3 under 4 (est.) 

4 under 5 ' (est.) 


41, 069 


54, 759 






13, 690 










62, 300 


83,066 






20, 766 














76, 483 


99,030 






22, 547 




6 under 7 • 








6 under 7 . - 


70, 808 


88, 613 






17,805 




7 under 8 • 










66, 326 


81, 540 






15, 214 












8 under 9 i 


53, 988 


63, 854 






9,866 




9 under 10 ' 








9 under 10 


44,155 

38, 843 

34,300 

32, 573 

28,788 

30, 347 

137, 238 

130, 580 

108, 517 

158, 366 

135, 146 

153, 530 

57, 281 

84, 442 

37,909 

100, 179 

327, 703 

129, 151 

62, 023 

w 
(2) 
(2) 


51,419 

42, 696 

35, 040 

31,581 

26, 817 

27, 242 

105, 590 

73,947 

44,076 

51, 158 

35,993 

36, 016 

8,203 

6,852 

4,960 

8,886 

12, 957 

9,451 

2,246 

(') 






7,264 

5,671 

4,326 

3,629 

3,329 

3,298 

11,012 

7,132 

4,578 

2,636 

2,347 

2,341 

1,072 

283 

365 

404 

1,572 

220 

13 

{') 

(2) 

(2) 




10 under 11 - . 


$1,818 

3, 586 

4,621 

5,300 

6,403 

42, 660 

63, 765 

69,019 

109, 594 

99, 530 

102, 730 

52, 641 

63, 883 

36,067 

56, 816 

239, 757 

83, 794 

39, 686 

(2) 

(') 






11 under 12 






12 under 13 - 






13 under 14 












15 under 20 






20 under 25 






25 under 30 






30 under 40 - 


$436 
5,432 

17, 919 
1,288 

13, 990 


$18S 


40 under 50 


3,462 


50 under 60 


794 


60 under 70 


3,779 


70 under 80 _-. -- 




80 under 90 


2,753 


90 under 100 


39, 424 
92, 777 
36, 126 
20, 104 

(?) 
(}) 
(') 


4,543 


100 under 150 -. 


16, 216 


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 1 500 


















1,500 under 2,000 


















2,000 under 3,000 

3,000 under 4,000 


1 


0) 


(2) 






w 














4,000 under 5,000 


















5,000 and over 




















3, 609, 413 


468, 896 


3, 558 81, 383 


384, 764 


809 










Total 


63, 129 


238, 857, 983 


2, 750, 143 


1, 195, I53I1. 163. 0.53 


612, 260 


188, 590 


31,733 










Summary for preced- 
ing years: ' 
1929 


65, 240 
66, 167 
62,200 
61, 950 
78, 030 
138, 181 
136, 057 
123, 216 
115, 593 
157, 966 


302, 258, 404 
273, 648, 593 
252,547,211 
245, 592, 050 
272, 544, 925 
393,961,927 
.351,985,059 
300, 523, 342 
261, 400, 721 
395, 380, 668 


5, 775, 343 
4, 464, 930 
2, 913, 642 
2, 800, 548 

2, 717, 102 

3, 231. 233 
3, 92.5, 801 
5, 148, 477 
4, 878, 295 
9, 343, 369 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 . -. 












1920 - 

























For footnotes see p. 138. 



136 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



WEST VIRGINIA 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


1 

Normal 
tax 


Surtax 


12H per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12^ per 
cent on 
capital 
net loss 


Under 11 (est.) _ 

Under 1 (est ) 


1,130 

58 

4,079 

3,449 

3,306 

2,198 

3,541 

1,312 

1,448 

1,534 

371 

1,035 

181 

689 

140 

425 

89 

354 

63 

254 

221 

196 

137 

110 

88 

300 

136 

101 

77 

43 

20 

13 

5 

12 

3 

10 

1 


$657, 053 
26, 660 
6, 361, 455 
5, 991, 128 
8, 130, 305 
5, 179, 390 
12, 381, 057 

4, 717, 202 
6, 380, 657 
6, 890, 169 
2, 008, 829 
5, 661, 596 
1, 168, 317 
4, 445, 715 

1, 044, 359 
3, 164, 910 

752, 410 

2, 991, 866 

601, 015 

2, 408, 356 
2, 322, 692 
2, 257, 973 
1, 705, 773 
1, 483, 937 

1, 273, 753 

5, 207, 569 
3, 042, 049 
2, 758, 917 

2, 669, 432 
1, 895, 895 
1, 093, 311 

835, 093 

372, 918 
1, 013, 967 

(2) 
1, 119, 405 

(2) 














$227 


$303 






$76 




1 under 21 (est.) 

1 under 2 (est.) 

2 under 3 1 (est.) 

2under3 (est.) 

3 under 4 1 (est.) 

3 under 4 (est.) 

4 under 5 i (est.) 

4 under 5 (est.) 








9,213 


12, 283 






3,070 










18, 736 


24, 981 






6,245 










12, 464 


16, 619 






4,155 










14, 700 


19, 6C0 






4,900 












17, 344 


22, 757 






5,413 














17, 825 


22, 528 






4,703 




7 under 8 ' 










15, 141 


18, 945 






3,804 














16, 133 


20, 009 






3,876 














16, 566 
16, 099 

17. 124 

14. 125 
12, 906 
14, 652 
79, 419 
76, 408 
94, 980 

119, 547 
120, 818 
87, 498 
73, 928 
37, 253 
107, 935 

154, 812 


19, 900 
18, 223 
17, 438 
13, 163 

11, 863 

12, 325 
54, 182 
38, 625 
36, 427 
29, 648 
29, 796 
18, 143 

9,049 
4,536 
14,142 






3,334 
3,227 
3,236 
2,367 
2,795 
2,011 
11, 835 
9,211 
8,744 
4,699 
4,946 
3,946 
1,926 
169 
1,423 
(2) 
1,767 






$1, 103 
2,922 
3,329 
3,838 
4,338 
37, 072 
46,994 
67, 297 
95, 727 
92, 418 
61, 078 
53, 949 
28, 707 
95, 756 
(2) 
132, 325 
(2) 






11 under 12 






12 under 13 






13 under 14 
























25 under 30 










$1,129 


40 under 50 - - - 


$5, 313 
13, 279 
13, 399 
4,763 
6,345 


1,763 


50 under 60 . . - 


1,056 


60 under 70 


543 


70 under 80 --- 


584 


80 under 90 


6,885 


90 under 100 . . . 


C) 


100 under 150 - 


18, 971 


5,283 




150 under 200 


(2) 


200 under 250 










250 under 300 


1 


(2) 


(.') 




Q) 




(2) 
















































750 under 1 000 


















1 000 under 1 500 


















1500 under 2000 


















2 000 under 3 000 


















3 000 under 4 000 


















4 000 under 5 000 








































711,013 


72,858 


1,268 


100, 674 




126 


28,958 










Total 


27, 130 


110,726,146 


1, 238, 711 


505, 724 


827, 527 


48, 382 


102, 004 


40, 918 






Summary for preced- 
ing years: 3 
1929 


29, 803 
30, 643 
32, 500 
. 32,544 
. 35,810 
. 75,037 
. 89,263 
. 69,501 
. 75,277 
. 96,326 


136, 768, 017 
140, 128, 751 
139, 696, 175 
141,396,917 
144, 777, 469 
226, 999, 720 
260, 343, 202 
196, 777, 359 
207, 157, 054 
287, 729, 460 


2, 298, 875 
2, 920, 822 
2,519,731 
2, 304, 313 
2, 133, 510 

2, 796, 310 

3, 875, 864 

4, 594, 653 
4,579,113 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 


8, 517, 268 

























For footnotes see p. 138. 



STATISTICS OF INCOME 



137 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



WISCONSIN 





Num- 
ber of 

re- 
turns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


121^ per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 

net 
income 


12}^ per 
cent on 
capital 
net loss 


Under 1 1 (est.) 


8,423 

159 

18, 926 

11, 161 

13, 230 

6,749 

10, 727 

3,684 

2,769 

4,845 

553 

3,324 

222 

2,248 

131 

1,480 

95 

1,118 

107 

858 

673 

542 

423 

365 

309 

885 

400 

275 

257 

147 

92 

47 

29 

20 

21 

37 

12 

7 

5 

6 

2 

2 


$5, 077, 027 
86, 846 
28, 283, 847 
19, 231, 508 
32, 617, 358 
16, 031, 730 
37, 052, 883 

13, 265, 332 
12, 080, 914 
21, 761, 572 

2, 987, 649 
18, 181, 596 

1, 435, 719 

14, 524, 259 
970, 554 

11, 049, 359 

804, 927 

9, 466, 996 

1,011,732 

8, 141, 285 

7, 049, 067 

6, 226, 495 

5, 273, 016 
4, 928, 090 

4, 487, 930 

15, 238, 238 

8, 903, 118 

7, 505, 281 
8, 804, 529 

6, 566, 106 

5, 056, 984 

3, 012, 457 
2, 158, 466 

1, 679, 681 

2, 008, 301 

4, 501, 255 
2, 050, 770 
1, 533, 809 

1, 428, 459 

2, 019, 578 
881, 281 
(2) 














Under 1 (est.) .- 


$776 


$1, 035 






$259 




1 under 2 i (est.) 








1 under 2 (est.) 


29, 222 


38,962 






9,740 




2 under 3 ' (est.) 








2 under 3 (est.) 


61, 205 


81,606 






20, 401 




3 under 4 ' (est.) 








3 under 4 (est.) 


37, 461 


49, 949 






12,488 




4 under 5 ' (est.) 








4 under 5 (est.)... 


50, 384 


67, 179 






16, 795 




5 under 6 ' 








5 under 6 


60, 781 


79, 336 






IS, 555 




6 under 7i 








6 under 7 


66, 599 


83, 179 






16, 580 




7 under 8 1 








7 under 8 


57, 457 


71, 921 






14, 464 




Sunder 9i 








8 under 9 


57, 997 


71, 340 






13, 343 




9under 10 i 








Sunder 10 


60, 583 

56, 591 

57, 947 

58, 259 

59, 512 

61, 747 
287, 355 
248, 242 

281, 746 
438, 710 
421, 653 
380, 435 
258, 647 
202,311 
144, 821 
240, 726 
559, 283 

282, 031 
236, 159 
221, 499 
342, 754 
168, 240 

(2) 


73, 315 

64, 949 

60, 981 

57, 981 

57, 476 

58, 157 

221, 747 

142, 300 

129, 786 

153, 024 

106,372 

66, 094 

40, 796 

28, 419 

14,087 

27, 380 

48, 409 

3,069 

3,064 

6,134 

12, 359 

22, 134 

(2) 






12, 732 
11, 487 

10, 998 
10, 027 
10, 675 

11, 969 
42, 998 
30,086 
31,027 
34, 873 
19,506 

12, 872 
9,116 
5,655 
2,930 
4,747 
7,820 
1,427 

984 
520 

1,009 
496 

(2) 




10 under 11 . 


$3, 129 

7,964 

10, 305 

12,711 

15, 559 

108, 606 

136, 028 

182, 987 

316, 938 

321, 821 

297, 060 

210, 408 

165, 329 

152, 958 

162, 733 

476, 417 

226, 659 

210, 615 

181, 970 

289, 015 

128, 933 

(0 






11 under 12-. . 






12 under 13 






13 under 14 






14 under 15 






15 under 20 . . 






20 under 25 






25 under 30 






30 under 40 


$8, 755 
22,062 
47, 087 
23, 278 
31, 419 
15, 464 
60, 830 
89, 594 
59, 404 
28,010 
40,206 
42, 389 
19, 152 
(0 


$5, 134 
9,096 

16, 934 
6,719 

17, 201 
34, 758 

5,470 
47, 317 
5,674 
4,646 
6,291 


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 


400 under 500 


1,483 


500 under 750 


750 under 1,000... 




1,000 under 1,500 


1 


(2) 


(^) 




(2) 


(2) 


(0 




1,500 under 2,000 






2,000 under 3,000 


















3,000 under 4,000 


















4,000 under 5,000 


















5,000 and over . 


















Classes grouped ^ 




2, 281, 236 


401, 505 


5,002 


340, 877 


56, 469 


843 










Total 


95, 366 


357, 657, 240 


5, 892, 638 


1, 947, 542 


3, 959, 022 


544, 119 


397, 422 


160, 623 




Summary for preced- 
ing years: '' 
1929 


103, 044 

98, 485 
100, 956 

99, 251 
110,485 
179, 275 
194, 050 
160, 519 
148, 457 
150, 452 


450, 934, 107 
453, 394, 323 
436, 579, 613 
407, 642, 742 
418,618,008 
496, 659, 728 
547, 039, 928 
401, 670, 058 
379, 754, 222 
436, 436, 810 


10, 287, 020 

12, 459, 318 
10, 621, 745 

8, 418, 047 

6, 799, 312 

7, 344, 053 
9, 019, 076 
9, 126, 855 

8, 971, 044 

13, 232, 531 












1928 












1927.. 












1926 












1925 












1924 












1923 












1922... 












1921 












1920 

























For footnotes see p. 138. 



h 



138 



STATISTICS OF INCOME 



Table 9. — Individual returns for 1930 by States and Territories and by net income 
classes, showing number of returns, net income, tax, tax before tax credits, and tax 
credits; also total number, net income, and tax for prior years — Continued 



WYOMING 



1 


Num- 
ber of 
returns 


Net income 


Tax 


Tax before tax credits 


Tax credits 


Net income classes 
(Thousands of dollars) 


Normal 
tax 


Surtax 


I2J2 per 
cent on 
capital 
net gain 


25 per 
cent of 
tax on 
earned 
net in- 
come 


12^^ per 
cent on 
capital 
net loss 


Under 1 1 (est.) 


322 
13 

834 

1,326 

705 

866 

753 

312 

278 

416 

43 

295 

14 

173 

16 

116 

6 

76 

5 

51 

31 

21 

26 

14 

9 

41 

16 

14 

12 

1 

2 

2 


$181,528 

6,218 

1,321,560 

2,298,611 

1, 733, 437 

2, 027, 884 
2, 643, 175 
1, 120, 979 
1, 209, 163 
1, 863, 582 

230, 489 
1, 599, 732 

93, 025 

1, 115, 422 

119, 708 

866, 475 

49, 991 
645, 515 

46, 880 
483, 658 
324, 805 
240, 205 
324, 664 
185, 994 
130, 106 
704, 801 
348, 676 
381, 333 
411, 082 

(2) 

(2) 
127, 759 














Under 1 (est.) 


$56 


$75 






$19 




1 under 2 ' (est.)— - 








1 under 2 (est.) 


3,670 


4,893 






1,223 




2 under 3 i (est.) 








2 under 3 (est.).. . 


7,755 


10, 339 






2,584 




3 under 4 i (est.)... 








3 under 4 (est.) 


2,948 


3,931 






983 




4 under 5 i (est.) 








4 under 5 (est.) 


4,037 


5,383 






1,346 




5 under 6 ' 








5 under 6 


5,030 


6,421 






1,391 




6 under 7 ' 








6 under 7 


4,897 


5,898 






1,001 




7 under 8'- 








7 under 8 


4,852 


5,767 






915 




8 under 9 1 








8 under 9 


4,268 


4,848 






580 




9 under 10' 








9 under 10 


3,783 
2,472 
2,787 
4,667 
3,293 
1,728 
15, 704 
11, 399 
14, 756 
20, 632 
(2) 
(2) 
10, 321 


4,392 
2,705 
2,795 
4,446 
3,117 
1,551 
12, 300 
7,550 
7,596 
6,700 
(2) 
(2) 
278 






609 
382 
295 
428 
284 
267 

1,477 
957 

1,659 
998 

(2) 

11 




10 under 11 


$149 

287 

649 

460 

444 

4,881 

4,806 

8,819 

14, 930 

(2) 

(') 

10, 054 






11 under 12... 






12 under 13. 






13 under 14.. 






14 under 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... 






80under90 
















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 1,500 


















1,500 under 2,000. 


















2,000 under 3,000 


















3,000 under 4,000- 


















4,000 under 5,000. - 


















5,000 and over. 


















Classes grouped 2 




143, 060 


12, 385 


5,145 


8,160 




920 












Total 


6,809 


22, 979, 517 


141,440 


106, 130 


53, 639 




18, 329 










Summary for preceding 
years: ^ 
1929 


8,140 
8,622 
8.870 
8,930 
10, 336 
22, 947 

23, 246 
21, 943 
22, 413 

24, 594 


30, 813, 018 
33, 233, 249 
31, 297, 698 
31, 750, 681 
33, 481, 518 
60, 751, 853 
57, 376, 054 
48, 826, 743 
51, 051, 629 
63, 244, 529 


188, 964 
372, 128 
274, 644 
263, 319 
256, 481 
414, 087 
620, 769 
687, 062 
783, 257 
1, 161, 320 












1928 












1927 












1926 












1925 












1924 












1923 












1922 












1921 












1920 

























1 Nontaxable returns. Specific exemptions from normal tax exceed net income. 
' Classes groupe 1 to conceal net income and identity of taxpayer. 

' Changes in the revenue acts alYectin? tlie comparability of statistical data from income tax returns of 
Individuals are summarized on pp. 316-321. 
♦ Includes Alaska. 



STATISTICS OF INCOME 



139 



Table 10. — Individual returns for 1930 on Form IO4O with no net income, hy 
States and Territories, showing number of returns and deficit 



States and Territories 



Alabama 

Alaska -.- 

Arizona 

Arkansas - 

California- 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida- -.- 

Georgia 

Hawaii -.. 

Idaho 

Illinois 

Indiana - 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana.- 



Number 
of re- 
turns 



1,186 
0) 

540 

1,119 

14, 213 

1,637 

2,688 

406 

715 
2,186 
1,427 

246 

306 
11, 209 
1,872 
1,214 
2,202 
1,397 
1,670 

530 
1,678 
6,638 
5,597 
1,506 
1,636 
2,666 

325 



Deficit 



$7, 800, 434 
(') 

3, 215, 630 
8, 656, 301 
116,281,617 
14,421,135 
30, 559, 216 
4, 045, 808 
8, 610, 250 
16, 326, 084 
11,312,917 
1, 751, 741 

1, 549, 065 
114, 688, 573 

12,144,767 
7, 950, 363 
11, 227, 341 
11, 773, 212 
11, 081, 636 
5, 407, 331 
18, 640, 373 
70, 996, 937 
55, 835, 085 

10, 573, 700 

11, 980, 846 
22, 319, 744 

2. 603, 498 



States and Territories 



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 re- 
turns 



1,237 

185 

403 

4,861 

365 

29, 418 

1,564 

491 

5,766 

1,816 

866 

11, 341 

712 

689 

557 

1,205 

7,329 

390 

219 

1,227 

2,609 

1,006 

3,428 

374 



144, 867 



Deficit 



$5, 733, 003 
1, 597, 619 
3, 563, 567 

53, 678, 731 

1, 990, 713 

518, 334, 476 

10, 517, 608 
1,511,420 

58, 124, 651 

14, 851, 955 
5,269,441 

138, 551, 787 

15, 049, 555 
2, 870, 260 
1, 617, 769 

10, 049, 852 

54, 991, 476 
2, 356, 846 
1, 307, 989 
8, 626, 322 

14, 444, 504 
6, 655, 385 

14, 262, 595 
1, 741, 268 



1, 539, 452, 396 



' Included in the State of Washington. 

Table 11. — Individual returns for 1930, hy counties, cities, and townships, showing 

number of returns 

[For description of the method of compiling these data, see pp. 18-19] 
ALABAMA 



County and city 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Total in general 
tables 

Autauga 

Prattville 

M iscellaneous 

Baldwin 

Bay Minette 

Fairhopa 

M iscellaneous 

Barbour 

Clayton.- -. 

Eufaula 

Miscdllaneous 

Bibb 

West Blocton 

Miscellaneous- 

Blount 

Oneonta 

Ai iscellaneous > . 

Bullock 

Union Springs 

Miscellaneous -. 

Butler 

Chapman 

Oeorgiana 

Oreenville.- 

M iscellaneous 

133873—32 



Num- 
ber of 
returns 



23, 791 



1,186 



22, 605 



56 
47 

9 
156 
39 
27 
90 
136 

9 
112 
15 
73 
30 
43 
23 
16 

7 
40 
32 

8 
106 
11 
18 
73 

4 

-10 



County and city 



Calhoun 

Anniston..- 

Jacksonville 

Oxford 

Piedmont 

Miscellaneous 

Chambers 

Five Points 

Lafayette 

Lanett 

Miscellaneous 

Cherokee: Miscellaneous 

Chilton 

Clanton 

Miscellaneous 

Choctaw: Miscellaneous. 

Clarke 

Jackson- 

Thomasville -.. 

Miscellaneous 

Clay 

Ashland 

Lineville -.. 

Cleburne: Heflin 

Coffee 

Elba 

E^nterprise 

M iscellaneous 



Num- 
ber of 
returns 



568 

495 

23 

13 

27 
10 
74 
1 
21 
20 
32 



24 



County and city 



Colbert 

Sheffield 

Tuscumbia. 

Miscellaneous 

Conecuh--- 

Evergreen 

Miscellaneous 

Coosa: Miscellaneous 

Covington 

Andalusia 

Florala 

Opp 

Miscellaneous — 

Crenshaw 

Brantley -.. 

Luverne 

Miscellaneous 

Cullman..- 

Cullman 

Miscellaneous 

Dale 

Ozark -- 

Miscellaneous 

Dallas 

Selma 

Miscellaneous 

DeKalb 

Fort Payne 

Miscellaneous 

Elmore. -- 

Wetumpka 

Miscellaneous 



Num- 
ber of 
returns 



272 
153 
102 
17 
61 
50 
11 



134 
77 
24 
21 
12 
29 
3 
22 
4 

108 



50 

42 

8 

624 

587 

37 

82 

47 

35 

84 

38 

46 



140 STATISTICS OF INCOME 

Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

ALABAMA— Continued 



County and city 



Escambia 

Atmore 

Brewton 

Miscellaneous. 

Etowah 

Alabama City 

Altoona 

Attalla 

Gadsden 

Miscellaneous- 

Fayette.- 

Fayette.- 

Miscellaneous. 

Franklin 

Red Bay 

Russell V tile-.. 
Miscallaneous. 

Geneva 

Geneva 

Hartford 

Samson 

Miscellaneous. 

Greene 

Eutaw 

Miscellaneous. 

Hale 

Greensboro 

Miscellaneous. 

Henry 

Abbeville 

Headland 

Miscellaneous. 

Houston 

Dothan 

Miscellaneous. 

Jackson 

Bridgeport 

Scottsboro 

Miscellaneous. 

Jefferson 

Birmingham.. 

Bessemer 

Brighton 

Fairfield 

Leeds 

Miscellaneous. 

Lamar 

Sulligent 

Miscellaneous. 

Lauderdale... 

Florence 

Miscellaneous. 



Num- 
ber of 
returns 



149 
59 



39 

5 

59 

402 

3 

43 

37 

6 

49 

12 

35 

2 

51 

18 

14 

14 

5 

51 

37 

14 

66 

41 

25 

27 

12 

14 

1 

219 

204 

15 

56 

9 

29 

18 

11,079 

9,965 

527 

14 

277 

33 

263 

15 

8 

7 

228 

225 

3 



County and city 



Lawrence: Miscellane 
ous 

Lee 

Auburn 

Opelika 

Phenix City... 

Miscellaneous 

Limestone 

Athens 

Miscellaneous 

Lowndes 

Fort Deposit 

Miscella neous 

Macon 

Tuskegee 

Miscellaneous 

Madison 

Huntsville 

Miscellaneous 

Marengo 

Demopolis 

Miscellaneous 

Marion 

Guin 

Winfleld 

Miscellaneous 

MarshaU 

Albert viUe 

Boaz 

Gunters ville 

Miscellaneous 

Mobile 

Citronelle 

Mobile 

Prichard 

Miscellaneous 

Monroe 

Frisco City 

Monroe ville 

Miscellaneous 

Montgomery 

Montgomery 

Miscellaneous 

Morgan 

Decatur 

Hartselle 

Miscellaneous 

Perry 

Marion 

Uniontown 

Miscellaneous 

Pickens 

Aliceville 

Miscellaneous 



Num- 
ber of 
returns 



194 
29 

135 
26 
4 
86 
76 
10 
45 
10 
35 
80 
58 
22 

427 

398' 
29 

142 

101 

41 

25 

6 

13 

6 

80 

30 

17 

30 

3 

2,589 

14 

2,445 

13 

117 

60 

7 

22 

31 

2,170 

2,143 

27 

352 

305 
36 
11 

100 
58 
38 
4 
39 
18 
21 



County and city 



Pike 

Brundidge 

Troy 

Miscellaneous. 

Randolph 

Roanoke 

Miscellaneous. 



Russell: Miscellaneous.. 
St. Clair: Miscellaneous. 



Shelby 

Columbiana 

Monte vallo 

Vincent 

Miscellaneous— 

Sumter 

Livingston 

York. 

Miscellaneous... 

Talladega 

Sylacauga 

Talladega 

Miscellaneous... 

Tallapoosa 

Alexander City. 

Camp Hill 

Dade ville 

Tuscaloosa 

Northport 

Tuscaloosa 

Miscellaneous.. - 

Walker 

Carbon Hill 

Cordova 

Dora 

Jasper 

Miscellaneous... 



Washington: Miscella- 
neous 

Wilcox: Miscellaneous. 



Winston 

Haleyville 

Miscellaneous. 



All other: 

Residents of other 
States 

Residents of foreign 
countries (Amer- 
ican citizens and 
aliens) 



Num- 
ber of 
returns 



ARIZONA 





11,130 
540 


Coconino 


327 
214 

75 

38 
921 
340 

62 
385 
134 
105 

83 

22 
183 

66 
100 

17 


Maricopa 


3,994 


Returns Form 1040 


Flagstaff 


Buckeye 


20 


showing no net in- 


Williams 


Chandler 


47 


Miscellaneous 

Gila 


Glendale 


88 


general tables 


Mesa 


147 




10, 590 


Globp 


Phoenix... 


3,42( 


Total in general 
tables 


Hayden 


Scottsdale.. 


35 
106 


Apache 


68 
4 

64 

1,226 

416 

435 

93 

85 

197 


Miscellaneous 


Miscellaneous 

Mohave 

Kingman 


131 


St. Johns 


171 


M iscellaneous 




103 


Cochise.. 


Miscellaneous 


Miscellaneous 


68 


Bisbee 


408 


Dougla'5 


Clifton 


Holbrook 










Morenci 


Winslow 


331 


Miscellaneous 


Miscellaneous 


Miscellaneous 


16 



STATISTICS OF INCOME 



141 



Table 11. — Individual returns for 1930, by counties, cities, and toivnships, showing 
number of returns — Continued 



ARIZONA— Continued 



r County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Nimi- 
ber of 
returns 




1,649 

100 

1,516 

33 

377 
69 
37 
58 

153 
60 


Santa Cruz 


254 
233 

21 
1,015 

89 
270 
408 
248 
276 
224 

52 


All other: 

Residents of other 
States 




Ajo 


Nogales 






Miscellaneous 

Yavapai . 


116 




Residents of foreign 
countries (Ameri- 
can citizens and 
aliens)... 










Pinal . --- 


Jerome 








40 


Florence 


Miscellaneous -. 

Yuma 






Ray 




_:j Superior -. 

ip,- Miscellaneous 






Miscellaneous 





ARKANSAS 



State total.. 

Returns, Form 1040, 
showing no net in- 
come, not included in 

general tables 

Adjustment— subtract 
to reconcile with gen- 
eral tables '.. -. 

Total in general 
tables 



Arkansas. 

DeWitt 

Stuttgart 

Miscellaneous... 

Ashley.- — 

Crossett 

Hamburg. 

Miscellaneous- 
Baxter 

Cotter... 

Miscellaneous.. 

Benton.. 

Bentonville 

Rogers 

Siloam Springs- 
Miscellaneous. . 

Boone 

Harrison 

Miscellaneous.. 

Bradley 

Warren 

Miscellaneous.. 



13,904 



1,119 



295 



12, 490 



287 
53 

192 
42 
99 
27 
24 
48 
18 
11 
7 

185 
28 
86 
39 
32 
47 
43 
4 
95 
87 



Cleveland: Miscellane- 
ous 



Calhoun: Miscellaneous. 



Carroll 

Berryville.- 

Eureka Springs. 
Miscellaneous.. - 

Chicot 

Dermott 

Eudora 

Lake Village 

Miscellaneous.. 

Clark 

Arkadelphia 

Gurdon.. 

Miscellaneous... 

Clay 

Corning 

Piggott 

Rector — 

Miscellaneous.. 

Cleburne 

Heber Springs.. 
Miscellaneous.. 

1 See text, p. 19. 



50 
12 
30 
8 

126 
25 
44 
50 
7 

140 
93 
30 
17 
73 
28 
14 
20 
11 
16 
14 
2 



Columbia 

Magnolia 

Miscellaneous.. 

Conway 

Morrilton 

Miscellaneous.. 

Craighead 

Jonesboro 

Monette 

Miscellaneous-. 

Crawford.. 

Van Buren 

Miscellaneous.. 

Crittenden 

Earl.... 

Miscellaneous.- 

Cross 

Parkin 

Wynne. 

Miscellaneous.. 

Dallas. 

Fordyce... 

Miscellaneous.. 

Desha.. 

Arkansas City. 

Dumas 

McOehee 

Miscellaneous. 

Drew 

Monticello 

WOmar 

Miscellaneous. 

Faulkner 

Conway 

Miscellaneous. 

Frankhn 

Ozark 

Miscellaneous- 



17 



Fulton: Miscellaneous. 



Garland 

Hot Springs — 
Miscellaneous.. 

Grant 

Sheridan 

Miscellaneous. 

Greene .- 

Paragould 

Miscellaneous. 

Hempstead 

Hope 

Miscellaneous. 



85 
64 
21 
77 
74 
3 

339 

301 

7 

31 

100 
78 
22 

141 
34 

107 

114 
30 
76 
8 
91 
77 
14 

138 
16 
37 
68 
17 
73 
56 
1 
16 

116 

111 
5 

26 
10 
16 



645 

641 

4 

16 

14 

2 

109 

106 

3 

158 

139 

19 



Hot Springs: Malvern.. 



Howard 

Dierks.. 

Nashville 

Miscellaneous. 

Independence 

Batesville 

Miscellaneous. 



Izard: Miscellaneous 



Jackson 

Newport. 

Miscellaneous.. 
Jefferson 

Pine Bluff 

Miscellaneous.. 
Johnson 

Clarksville 

Coal Hill 

Miscellaneous.. 
Lafayette 

Lewisville 

Stamps 

Miscellaneous.. 
Lawrence 

Hoxie 

Walnut Ridge. 

Miscellaneous. 
Lee 

Marianna 

Miscellaneous. 



Lincoln: ISIiscellaneous. 



Little River 

.\shdown 

Foreman 

Miscellaneous.. 

Logan 

Booneville 

Paris 

Miscellaneous. - 

Lonoke 

England 

Lonoke 

Miscellaneous. 



Madison: Miscellaneous. 
Marion: Miscellaneous.. 

Miller.... 

Texarkana 

Miscellaneous 



58 
2 

52 

4 

108 

87 

21 



149 

116 

33 

778 

743 

35 

79 

66 

4 

9 

06 

20 

24 

16 

65 

7 

40 

18 

no 

91 
19 



29 



28 

19 

6 

3 

68 

18 

46 

4 

140 

51 

32 

57 



442 
428 

14 



142 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



ARKANSAS— Continued 



County and city 



Mississippi- 

Blytheville 

lyrachville 

Luxora 

Manila 

Osceola 

Wilson..- 

M iscellaneous 

Monroe 

Brinkley 

Clarendon 

Miscellaneous 

Montgomery: Miscella- 
neous .- 



Nevada 

Prescott 

Miscellaneous. 

Ouachita 

Bearden. 

Camden 

Stephens 

Miscellaneous. 



Perry: Miscellaneous- 



Phillips 

Helena 

West Helena. - 
Miscellaneous. 

Pike .- 

Glenwood 

Miscellaneous. 

Poinsett. 

Harrisburg 

Lepanto 

Marked Tree.. 

Trumann 

Miscellaneous. 



Num- 
ber of 
returns 



444 
223 
13 
23 
13 
87 
33 
52 
120 
58 
31 
31 



208 
10 
27 



10 



416 

331 

39 

46 

19 

5 

14 

162 

25 

32 

40 

33 

32 



County and city 



Polk 

Mena 

Miscellaneous 

Pope 

Atkins.. 

Russell ville 

Miscellaneous 

Prairie 

Des Arc 

Miscellaneous 

Pulaski 

Levy 

Little Rock 

North Little Rock. 
Miscellaneous 



Randolph: Pocahontas. . 



St. Francis 

Forrest City 

Miscellaneous... 
Saline 

Bauxite.. 

Benton 

Miscellaneous... 
Scott 

Waldron 

Miscellaneous... 



Searcy: Miscellaneous . 



Sebastian 

Fort Smith 

Hartford. 

Miscellaneous. 

Sevier.. 

De Queen 

Horatio 

Miscellaneous. 



Num- 
ber of 
returns 



35 
30 
5 
113 
21 



59 

11 

48 

3,587 

4 

3,257 

288 

38 



193 

122 

71 

74 

24 

49 

1 

13 

11 

2 



County and city 



Sharp: Miscellaneous... 
Stone: Miscellaneous... 



Union 

Calion 

El Dorado 

Griffin... 

Huttig 

Norphlet 

Smackover 

Miscellaneous. 



Van Buren: Miscellane- 
ous 



922 
11 
33 
72 
62 
3 
7 



W^ashington 

Fayetteville..-. 

Springdale 

Miscellaneous. 

White 

Bald Knob 

Beebe. 

Judsonia 

Searcy 

Miscellaneous. 

Woodruff... 

Augusta .- 

Cotton Plant.. 
Miscellaneous. 

Yell 

Dardanelle 

Miscellaneous. 



Num- 
ber of 
returns 



All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



CALIFORNIA 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Total in general 
tables 

Alameda 

Alameda 

Albany 

Berkeley 

Emeryville 

Hayward 

Livermore 

Niles. 

Oakland 

Piedmont 

Pleasanton 

San Leandro 

Miscellaneous 

Amador 

lone 

Jackson 

Sutter Creek 

Miscellaneous 




28, 539 

2,288 

99 

6,860 

76 

360 

262 

62 

16, 226 

1,406 

79 

460 

361 

307 

24 

104 

57 

122 



Butte 

Chico 

Durham 

Qridley 

Oro ville 

Miscellaneous. 

Calaveras 

Jenny Lind... 
San Andreas.. 
Miscellaneous. 

Colusa 

Arbuckle 

Colusa 

Maxwell 

Princeton 

Miscellaneous. 

Contra Costa 

Antioch 

Bay Point 

Concord 

Crockett- 

El Cerrito 

Martinez 

Pittsburg 

Richmond 

Walnut Creek 
Miscellaneous. 



1,057 
541 

18 
108 
270 
120 
152 
3 

29 
120 
419 

65 
190 

26 

18 

120 

3,402 

151 

75 
130 
362 

39 
440 
470 
1,014 
100 
621 



Del Norte 

Crescent City. 
Miscellaneous. 

Eldorado 

Placerville 

Miscellaneous. 

Fresno 

Caruthers 

Clovis 

Coalinga 

Fowler 

Fresno 

Kingsburg 

Reedley 

Sanger... 

Selma 

Miscellaneous 

Glenn.. — 

Orland 

Willows 

Miscellaneous 

Humboldt 

Areata.. 

Eureka 

Fortuna 

Rohnerville... 

Scotia 

Miscellaneous 



STATISTICS OF INCOME 



143 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

CALIFORNIA— Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


Imperial 


1,188 

297 

191 

50 

403 

96 

52 

99 

200 

90 

110 

2,774 

1,585 

103 

49 

97 

693 

49 

198 

629 

7 

120 

361 

80 

61 

171 

70 

101 

331 

181 

131 

19 

128, 079 

958 

94 

103 

95 

192 

97 

98 

93 

10 

2,875 

578 

387 

391 

386 

379 

104 

191 

133 

193 

3,452 

194 

49 

191 

959 

582 

45 

193 

21 

9 

48 

7,483 

87, 081 

193 

48 

95 

24 

387 

192 

47 

49 

32 

19] 

674 


Los Angeles— Contd. 
Pasadena 


6,709 

193 

192 

49 

197 

201 

42 

383 

574 

6 

1,917 

133 

198 

384 

1,151 

197 

49 

24 

48 

1,979 

27 

51 

3,879 

300 

220 

80 

2,253 

49 

77 

321 

34 

151 

340 

608 

361 

11 

301 


Orange 


5,201 


Brawley 


Puente. 


Anaheim 


794 




Redondo 




49 


Calipatria 


Rosemead 


Brea 


94 


El Centre 


San Dimas 


Buena Park 


65 


Holtville - 


San Fernando 

Santa I'e Springs... 
San Gabriel 




27 


Imperial-. 


El Modcna 


1 


Miscellaneous 


Fullerton 


597 


San Marino 


Garden Grove 

Huntington Beach.. 

Laguna Beach 

La Habra 


101 


Bishop 


Santa Anita... 


198 


Miscellaneous 

Kern 


Santa Monica 

Sherman 


197 
201 


Bakersfleld . . 


Sierra Madre 

Southgate 


Newport Beach 


42 


Delano 


594 


Fellows 


South Pasadena 

Torrance 




199 


Maricopa -- 


Santa Ana . . 


1,787 


Taft 


Tujunga 




29 


Wasco 


Vernon 


Tustin 


43 


Miscellaneous 

Kings- . - - 


Walnut Park 

Whittier 


Miscellaneous 

Placer 


193 
794 


Armona . 


Willowbrook 

Wilmar 


Auburn 


171 


Corcoran 




93 


Hanford 


Miscellaneous 

Madera 


Roseville 


280 


Lemoore 


Miscellaneous 

Plumas: Miscellaneous.. 
Riverside 


250 


Miscellaneous. 

Lake.. 






Miscellaneous 


260 






Miscellaneous. 

Lassen 


Corte Madera 

Larkspur 


1,590 


Banning 


61 


Susanville. 


Mill Valley 




46 


Westwood 


Novato 


Blythe 


33 


Miscellaneous 

Los Angeles 


Ross . . 


Coachella 


30 


San Anselmo 

San Rafael 


Corona . .. 


203 


Alhambra 


Elsinore 


61 


Arcadia. 


Sausalito 




99 


Artesia 


Tomales 


Indio. 


49 


Avalon.. . 


Miscellaneous 

Mariposa: Miscellane- 
ous 


Norco 


16 




Palm Springs 


48 


Baldwin Park 


110 


18 


Bell 




597 




Mendocino. 




47 


Belvedere 


461 
120 
181 
60 
100 
1,074 
160 
170 
524 
220 
170 
80 
90 


Miscellaneous 


302 


Beverly Hills 


Fort Bragg 


6, 066 


Burbank.. 


Ukiah... 


Fol.som City 

Isleton - 


59 


jl' Claremont 


Willits 


41 


jM Pnmptn^ 


Miscellaneous 

Merced 


North Sacramento.. 


39 


B Covina 


5,416 


Uk ^ulvpr '"itv 


Gustine 


Miscellaneous 

San Benito . 


511 


^r ■ 'p/n^nPY 


Los Banos 


360 


■' El Monte 


Merced. 


Hollister 


290 


B' El Rpfninrio 


Miscellaneous 

Modoc 


Miscellaneous 


70 


K DflrHonfi 


3,346 


• Glendale . 


Alturas 


Barstow . 


50 


Glendora 


Miscellaneous 

Mono: Miscellaneous... 
Monterey 


Bloomington 


16 




49 


Ilermosa 


23 


Colton 


100 


m Huntington Park... 




49 


2,418 

300 

34 

58 

130 

578 

240 

858 

220 

682 

60 

480 

90 

52 

331 

141 

70 

50 

70 




36 


H anpciQtor 


Carmel 




51 


B la Verno , 


CastroviUe 


Needles 


198 


■ ' T.flWf^rlf^lo 


Gonzales 


Ontario 


397 






Redlands .' 


556 


K Lomita 




Rial to 


49 


■r Tnnp 'Ro<inh 


Pacific Grove 


San Bernardino 

Upland 


793 




298 


^^B T yrmT/-,r>fl 


M iscellaneous 

Napa 


Victorville . 


49 


^^B A/foTihotfon 


Yucaipa 


22 


^^B Maywood 


Calistoga 


IMiscellaneous 

San Diego 


633 






7,684 


^^B A/Tnnr/-.x.;o 


St. Helena 


Carlsbad 


47 




Miscellaneous 


Chula V^ista 


200 


^^H Monterey Park 


Coronado... 


201 


^^B ATnr.tri-,CQ 


Grass Valley 

Nevada City 


El Cajon.. 


46 


^^B TVoTirhciU 


Encinitas. 


50 


^^" Mnrroollr 


Escondido.. 


204 


W^ PnTTinna 


Miscellaneous. 


La Mesa 


47 



144 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

CALIFORNIA— Continued 



County and city 



San Diego — Continued 

National City 

Oceanside 

San Diego 

San Ysidro 

Miscellaneous 



San Francisco: San 
Francisco 



San Joaquin 

Lodi— 

Manteca 

Ripon 

Stockton 

Tracy 

Miscellaneous 

San Luis Obispo 

Arroyo Grande 

Atascadero 

Paso Robles 

Pisino Beach 

San Luis Obispo 

Miscellaneous 

San Mateo -- 

Atherton ; 

Burlingame 

Colma 

Daly City 

Half Moon Bay 

Hillsborough— 

Menlo Park 

Redwood City 

San Bruno 

San Carlos 

San Mateo--- 

South San Francisco 
Miscellaneous 

Santa Barbara 

Carpinteria 

Lompoc 

Montecito 

Santa Barbara 

Santa Maria— 

Miscellaneous 

Santa Clara 

Campbell 

Gilroy— - 

Los Gatos 

Mountain View 

Palo Alto 

San Jose 



Num- 
ber of 
returns 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 

genera- tables 

Adjustment— subt r a c t 
to reconcile with gen- 
eral tables 1.— 

Total in general 
tables 

Adams - 

Aurora.-. 

Brighton 

Miscellaneous 

Alamosa 

Alamosa 

Miscellaneous 

» See text, p. 19. 



52 

49 

5,944 

48 

796 



62, 367 



4,104 

421 

70 

42 

3,079 

270 

222 

980 

50 

99 

103 

34 

496 

198 

4,761 

28 

1,614 

140 

121 

34 

90 

210 

630 

90 

47 

1,435 

181 

141 

3,889 

198 

197 

26 

2,773 

398 

297 

7,188 

80 

210 

320 

170 

1,727 

3,879 



County and city 



Santa Clara— Continued 

Santa Clara 

Saratoga.. 

Simnyvale... 

Miscellaneous 

Santa Cruz 

Santa Cruz 

Watson ville 

Miscellaneous 

Shasta 

Anderson 

Redding 

Miscellaneous 



Sierra: Miscellaneous. .. 



Siskiyou 

Dunsmuir 

Edgewood 

Mount Shasta.. 

Weed... - 

Yreka 

Miscellaneous.. - 
Solano — 

Benicia 

Dixon 

Fairfield 

Rio Vista. 

Vaca ville.. 

Vallejo 

Miscellaneous... 
Sonoma -.- 

Bodega 

Glen Allen 

Healdsburg. 

Petaluma 

Santa Rosa. 

Sebastopol 

Miscellaneous... 
Stanislaus 

Crows Landing. 

Modesto... 

Newman 

Oakdale.. 

Turlock 

Waterford. 

Miscellaneous... 
Sutter 

Nicola us 

Yuba City 

Miscellaneous... 



Num- 
ber of 
returns 



221 

91 

80 

410 

1,564 

712 

752 

100 

338 

18 

230 

90 



County and city 



80 



724 
200 
3 
50 
70 
90 
311 

1,779 
130 
120 
40 
180 
140 
929 
240 

2,370 
5 
8 
191 
881 
775 
150 
360 

1,852 

61 

944 

220 

100 

271 

16 

240 

349 

9 

200 

140 



Tehama 

Corning 

Gerber 

Los Molinos... 

Red Bluff 

Miscellaneous- 



Trinity: Miscellaneous.. 



Tulare 

Dinuba 

Ducor 

Exeter 

Lemon Cove... 

Lindsay 

Orosi. 

Porterville 

Strathmore 

Tipton 

Tulare 

Visalia 

Miscellaneous.. 

Tuolumne 

Sonora. 

Miscellaneous- 
Ventura 

Fillmore 

Ojai 

Oxnard 

Piru... 

Santa Paula... 

Saticoy 

Ventura 

Miscellaneous. 

Yolo. 

Clarksburg — 

Davis 

Woodland 

Miscellaneous. 

Yuba 

Marysville 

Miscellaneous- 



Num- 
ber of 
returns 



All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



COLORADO 




Arapahoe 

Englewood 

Littleton 

Miscellaneous 

Archuleta: Miscellaneous 

Baca 

Springfield.. 

Miscellaneous 

Bent 

Las Animas 

Miscellaneous 

Boulder -.- 

Boulder 

Lafayette 

Longmont 

Louise ville 

Miscellaneous 




47 

26 

21 

159 

116 

43 

785 

434 

48 

229 

38 

36 



Chaffee 

Salida 

Miscellaneous.. 

Cheyenne: Miscellane- 
ous 

Clear Creek 

Idaho Springs 

Miscellaneous 

Conejos: Miscellaneous. 
Costilla: Miscellaneous. 

Crowley — 

Ordway. .-- 

Miscellaneous 

Custer: Miscellaneous... 



318 
80 
15 
15 

170 
38 



47 



1,955 
100 

33 
170 

17 
281 

22 
322 

40 

37 
350 
442 
141 
281 
160 
121 
2,260 
296 
100 
401 

49 
36» 

33 
597 
386 
830 



410 



527 
461 



208 



231 
208 
23 



22 

Is 

31 
14 



65 
38 
27 



29 



STATISTICS OF INCOME 



145 



Table 11. — Individiial returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

C OLO RAD O— Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


Delta 


172 

98 
74 


Larimer 


648 

436 

36 

176 

509 

13 

37 

380 

79 

80 

36 

44 

314 

265 

49 

556 

14 

444 

98 


Pueblo 


1,683 
1 652 


Delta. 


Fort Collins.. 


Pueblo 


Miscellaneous 


Loveland 


Miscellaneous 






Miscellaneous 

Las Animas 


45 
41 


Denver: Denver 


16, 738 

12 

60 

133 

25 


Meeker 


Dolores: Miscellaneous. 


Aguilar 


M iscellaneous 

Rio Grande. 


4 


Douglas: Miscellaneous. 


Delagua 


282 


Eagle: Miscellaneous 


Trinidad.... 


Del Norte 


59 


Elbert: Miscellaneous - - 


Miscellaneous 


Monte Vista 

Miscellaneous 

Routt 


221 

2 

155 


El Paso 


2,183 

2,020 

59 

104 

334 

208 

90 

36 

218 

119 

48 

51 


Limon. 


Colorado Springs 


Miscellaneous 


Oak Creek 


42 


Manitou. 


Steamboat Springs.. 

Miscellaneous 

Saguache 


47 


Miscellaneous 


Sterling 


66 


Fremont 


Miscellaneous 

Mesa - 


138 


Canon City. 


Center . 


86 


Florence. 


Fruita .. 


Sagauche 


36 


Miscellaneous 

Garfield 


Grand Junction 

Miscellaneous 

Mineral: Miscellaneous. 

Moffat 


Miscellaneous 


16 

84 


Glenwood Springs.. 
Rifle 




61 
23 


14 


Miscellaneous 

San Miguel: Miscella- 
neous. 


Miscellaneous.. 




76 
64 
12 




Gilpin: Miscellaneous .. 


28 
47 


Craig. 


36 


Sedgwick 




Grand: Miscellaneous... 


MLscellaneous 

Montezuma: Miscella- 
neous.. 


83 


Gunnison 


191 
30 
103 

58 


96 


Julesburg. 


49 


Miscellaneous 

Summit: Miscellaneous. 
Teller 




Crested Butte 


34 


Gunnison.. 

Miscellaneous 




176 
132 

44 
349 
105 
194 

50 
416 
304 

41 

71 


28 




98 


Hinsdale: Miscellaneous 


5 


Miscellaneous 


Cripple Creek 

Victor 


44 
45 


Huerfano 


128 
53 
75 




M iscellaneous 

Washington 


9 


Walsenburg 


Fort Morgan. 

Miscellaneous 


50 


Akron 




Miscellaneous 




Miscellaneous 

Weld 


19 


Jackson: Miscellaneous. 


41 


La Junta 


1,103 




Eaton 


119 


Jefferson 


408 
78 
95 
130 
105 




Fort Lupton 

Greeley 




Arvada 


Miscellaneous 

Ouray: Miscellaneous... 
Park: Miscellaneous 

Phillips 


65 




546 


Golden . 


38 
53 


Windsor 


52 


Miscellaneous 

Yuma ... . 




Miscellaneous 


321 
106 


Kiowa: Miscellaneous.. 


14 


75 

34 

34 

7 


Wray 


55 


Kit Carson 


72 

48 

24 

229 

204 

25 

233 

206 

27 




Yuma 

Miscellaneous 

All other: 

Residents of other 


32 


Burlington 


Holyoke 


19 


Miscellaneous 

Lake 


Miscellaneous 

Pitkin: Miscellaneous... 




Leadville 


36 


120 


Miscellaneous 

La Plata 


Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 




242 
188 
54 




Durango 






Miscellaneous .. 


Miscellaneous 


177 









CONNECTICUT 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Total in general 
tables 

Fairfield... 

Bethel 

Bridgeport 

Danbury. 

Darien 

Easton 

Fairfield 




Fairfield — Continued 

Greenwich 

Monroe 

New Canaan 

Newtown 

Norwalk 

Redding 

Ridgefield 

Shelton. 

Stamford 

Stratford 

Trumbull 

Westport. 

WUton 

Miscellaneous 



2,983 

37 

424 

113 

1,768 

31 

240 

340 

2,924 

814 

13 

507 

129 

26 



Hartford 

Avon 

Berlin 

Bloomfield 

Bristol 

Burlington 

Canton 

East Oranby., 
East Hartford 
East Windsor. 

Enfield 

Farmington... 
Glastonbury.. 

Granby 

Hartford 



22, 875 

47 

164 

90 

1,002 

1 

80 

29 

684 

120 

326 

314 

210 

36 

11,108 



146 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, shovnng 
number of returns — Continued 



CONNECTICUT— Continued 



County and city 



Hartford— Continued. 

Manchester 

New Britain 

Newington 

Plainville 

Rocky Hill 

Simsbury 

Southington 

South Windsor 

Suffleld 

West Hartford 

Wethersfield 

Windsor 

Windsor Locks 

Miscellaneous 

Litchfield 

Kent 

Litchfield 

New Hartford 

New Milford 

Norfolk 

North Canaan 

Plymouth 

Salisbury 

Sharon 

Thomaston 

Torrington 

Washington 

Watertown 

Winsted 

Woodbury 

Miscellaneous 

Middlesex 

Chester 

Clinton 

Cromwell 

Durham 

East Haddam 

East Hampton 

Essex 

Haddam 

Middlefleld 



Num- 
ber of 
returns 



925 

2,501 

74 

198 

50 

213 

292 

50 

163 

3,097 

548 

396 

152 

5 

3,421 

76 

208 

51 

236 

121 

143 

136 

142 

67 

168 

926 

107 

442 

408 

89 

101 

1,984 

55 

78 

82 

13 

52 

98 

120 



County and city 



Middlesex— C ontinued. 

Middletown 

Old Saybrook 

Portland.- _- 

Saybrook 

Westbrook 

Miscellaneous 

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 

WallLngford 

Waterbury 

West Haven 

Woodbridge 

Miscellaneous 

New London 

Colchester 

East Lyme 

Qroton 

Jewett City and 

Griswold 

Lebanon 

Ledyard 

Montville 

New London 



Num- 
ber of 
returns 



1,038 

33 
174 
139 

31 

2 

22, 811 

732 

24 
390 
151 
525 
219 
125 
982 

92 
1,862 

60 

546 

597 

9,756 

17 
117 

66 
269 

36 

703 

4,369 

1,087 

73 

13 
3,843 

29 

43 
197 

118 

6 

18 

50 

1,461 



County and city 



New London — Contd. 
North Stonington.__ 

Norwich 

Old Lyme 

Sprague 

Stonington 

Waterford 

Miscellaneous 

Tolland 

Coventry 

Ellington 

Mansfield 

Rockville and Ver- 
non.. — 

Somers 

Stafford 

Tolland 

Willington 

Miscellaneous 

Windham 

Brooklyn 

Danielson and Kill- 

ingly 

Plainfield 

Pomfret 

Putnam 

Sterling 

Thompson 

Willimantic and 

Windham 

Woodstock 

Miscellaneous 



All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



Num- 
ber of 
returns 



DELAWARE 



State total 


9,816 

406 

68 

9,342 


Kent— Continued. 

Smyrna 


68 

131 

8,437 

22 

63 

81 

197 

141 

7,233 

700 

676 

64 

60 

87 


Sussex— C ontinued 

Milford 




Returns, Form 1040, 


156 


showing no net in- 


Miscellaneous 

New Castle 


Milton 


20 


come, not included in 


Seaford 


82 


general tables - - 


Delaware City 


M iscellaneous 

All other: 

Residents of other 
States 


207 


Adjustment— subtract 
to reconcile with gen- 
eral tables L.. 




Middletown 

Newark . .. . 








187 


Total in general 


Wilmington 


Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 




tables.. 


Miscellaneous 








Kent 


504 
262 
43 


Georgetown 


12 


Dover 


Laurel 






Harrington 


Lewes 











DISTRICT OF COLUMBIA 



City 



Number 
of returns 



Washington 

Returns, Form 1040, showing no net income, not included in general tables 
Adjustment— subtract to reconcile with general tables ' 

Total in general tables.. 



51, 971 
715 
212 



51, 044 



See text, p. 19. 



STATISTICS OF INCOME 



147 



Table 11.- 



-Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



FLORIDA 



County and city 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Adjustment — subtract 
to reconcile with gen- 
eral tables ' 

Total in general 
tables.- 

Alachua 

Gainesville.- 

High Springs 

Miscellaneous 

Baker: Miscellaneous... 

Bay. 

MUlviUe 

Panama City. 

Miscellaneous 

Bradford 

Starke 

Miscellaneous 

Brevard 

Cocoa 

Melbourne 

Titus ville.. 

Miscellaneous 

Broward 

rania 

Deerfield 

Fort Lauderdale. .- 

Hallandale 

Hollywood — 

Pompano 

Miscellaneous 

Calhoun: Blountstown 

Charlotte 

Punta Gorda 

Miscellaneous 

Citrus 

Inverness 

Miscellaneous 

Clay 

Green Cove Springs 
M iscellaneous 

Collier: Miscellaneous.. 

Columbia. , 

Lake City , 

Miscellaneous 

Dade 

Coral Gables 

Hialeah 

Homestead- 

Miami 

Miami Beach - 

South Miami , 

Miscellaneous 

DeSoto 

Arcadia 

Miscellaneous 

Dixie 

Cross City 

M iscellaneous 

Duval.. 

Jacksonville. 

South Jacksonville. 
Miscellaneous 

' See text, p. 19. 



Num- 
ber of 
returns 



30, 428 



2,180 



109 



28,133 



368 

268 

25 

65 



93 
4 

80 

9 

42 

32 

10 

316 

100 

75 

59 

82 

357 

20 

6 

204 

5 

80 

39 

3 



31 



126 

116 

10 

5,225 

350 

37 

49 

4,126 

589 

14 

60 

103 

92 

11 

21 

5 

16 

5,610 

5,314 

197 

99 



County and city 



Escambia 

Pensacola 

Miscellaneous 

Flagler : Miscellaneous - . 

Franklin -.. 

Apalachicola 

Miscellaneous 

Gadsden 

Quincy 

Havana 

River Junction 

Miscellaneous 

Gilchrist: Miscellaneous. 
Glades: Miscellaneous.. 
Gulf: Miscellaneous 

Hamilton 

Jasper. 

Miscellaneous 

Hardee 

Bowling Green 

Wauchula 

Miscellaneous 

Hendry: Miscellaneous. 

Hernando... 

Brooksville 

Miscellaneous 

Highlands 

Avon Park 

Sebring 

Miscellaneous 

Hillsborough..- 

Plant City 

Port Tampa City... 

Tampa 

West Tampa 

Ybor City 

Miscellaneous 

Holmes... 

Bonifay 

Miscellaneous 

Indian River 

Vero Beach 

Miscellaneous 

Jackson 

Graceville. 

Marianna 

Miscellaneous 

Jefferson 

Monticello 

Miscellaneous 

Lafayette: Miscellane- 
ous 

Lake 

Clermont 

Eustis 

Leesburg 

Mount Dora 

Tavares 

Miscellaneous 

Lee 

Fort Myers 

Miscellaneous 

Leon: Tallahassee 

Levy 

Cedar Keys 

Miscellaneous 



Num- 
ber of 
returns 



1,053 

1,012 

41 



38 

34 

4 

161 

118 

12 

22 



30 



45 

43 

2 

138 

44 

72 

22 

3,225 

126 

17 

2,973 

28 

28 

53 

18 

13 

5 

114 

90 

24 

107 

9 

78 

20 

37 

29 



512 

36 

137 

135 

65 

25 

114 

298 

272 

26 



County and city 



Liberty: Miscellaneous. 

Madison.. 

Madison. 

Miscellaneous 

Manatee. 

Bradenton 

Manatee 

Palmetto 

Miscellaneous 

Marion 

Dunnellon 

Ocala 

Miscellaneous 

Martin 

Stuart. 

Miscellaneous 

Monroe 

Key West 

Miscellaneous 

Nassau 

Fernandina 

Miscellaneous 

Okaloosa: Miscellaneous 

Okeechobee 

Okeechobee 

Miscellaneous 

Orange 

Apopka 

Orlando 

Winter Garden 

Winter Park. 

Miscellaneous 

Osceola 

Kissimmee 

St. Cloud 

M iscellaneous 

Palm Beach 

Boynton 

Delray 

Lake Worth 

Pahokee 

Palm Beach 

West Palm Beach... 
M iscellaneous 

Pasco 

Dade City 

Miscellaneous 

Pinellas 

Clearwater 

Dunedin 

Largo 

St. Petersburg 

Tarpon Springs 

M iscellaneous 

Polk 

Auburndale 

Bartow.. 

Fort -Meade 

Frostproof 

Haines City 

Lakeland 

Lake Wales 

Mulberry 

Winter Haven 

Miscellaneous 

Putnam 

Crescent City 

Palatka 

Miscellaneous 

St. Johns.. 

St. .\ugustine 

Miscallaneous 



Num- 
ber of 
returns 



43 

36 

7 

360 

232 

33 

58 

37 

366 

35 

276 

56 

84 

52 

32 

164 

158 

6 

83 

70 

13 



31 



28 

26 

2 

1,530 

32 

1,168 

65 

175 

90 

88 

62 

17 

9 

1,662 

30 

54 

100 

22 

377 

997 

82 

97 

39 

58 

2,400 

345 

63 

26 

1,803 

100 

63 

1,341 

28 

154 

25 

30 

82 

401 

157 

45 

280 

139 

257 

35 

181 

41 

633 

535 

98 



L 



148 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — -Continued 



FLORIDA— Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Nimi- 
ber of 
returns 


St. Lucie — 


198 

190 

8 

59 

43 

16 

319 

292 

27 

400 

19 

329 

52 

43 

24 

19 




61 

52 

9 

72 
51 
21 


Wakulla: M iscellaneous - 
Walton -. 


4 








Miscellaneous 

Santa Rosa.. -.. 


Miscellaneous 

Taylor 


75 


De Funiak Springs. - 

Miscellaneous 

Washington 


69 


Milton 


Perry 


6 


Miscellaneous 


Miscellaneous 

Union: Miscellaneous— 




Caryville 


5 


Sarasota 


8 


Chiplev 


24 


MLscaUaneous 

All other: 

Residents of other 
States 






3 


Seminole 


1,198 

676 

270 

3 

104 

47 

98 




OvfiedO— 


Daytona 




Sanford . 


Deland 


38 


M iscellaneous 


Holly Hill - 


Residents of foreign 
countries (Ameri- 
can citizens and 




Sumter 


New Smyrna 

Ormond 




Wildwood 




M iscellaneous 


Miscellaneous 


18 









GEORGIA 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Total in general 
tables 

Appling 

Baxley 

Miscellaneous 

Atkinson 

Willacoochee 

Miscsllaneous 

Bacon 

Alma 

Miscellaneous 

Baker: Miscellaneous.. 
Baldwin: Milledgeville. 
Banks: Miscellaneous. . 



Barrow 

Winder 

Miscellaneous. 

Bartow 

Atco 

CartersvUle.-. 
Miscellaneous- 



Ben Hill: Fitzgerald _ 




Berrien 

Nashville 

Miscellansous. 

Bibb 

Macon 

Miscellaneous. 



Bleckley: Cochran... 
Brantley: Miscellaneous 



Brooks 

Quitman 

Miscellaneous. 



Bryan: Miscellaneous. 

Bulloch 

Statesboro 

Miscellaneous 

Burke 

Waynesboro 

Miscellaneous 



Butts 

Jackson 

Miscellaneous 

Calhoun 

Arlington 

Edison 

Camden: Miscellaneous- 
Campbell 

Fairburn 

Miscellaneous 

Candler: Metter 

Carroll 

Bowden 

Carrollton 

Villa Rica 

Miscellaneous 

Catoosa: Miscellaneous. 
Charlton : Miscellaneous 



Chatham... 

Savannah 

Miscellaneous.. 
Chattahoochee 

Fort Benning.. 

Miscellaneous. 
Chattooga 

Summer ville... 

Trion 

■ Miscellaneous. 
Cherokee 

Canton 

Miscellaneous - 
Clarke 

Athens 

Miscellaneous- 



Coffee 

Douglas 

Miscellaneous- 

Colquitt 

Moultrie 

Miscellaneous. 



Columbia: Miscellane- 
ous 



Cook 

Adel 

Miscellaneous. 
Coweta 

Grantville 

Newnan 

Miscellaneous- 



C ra wf ord : Miscellane- 
ous 



Crisp 

Cordele 

Miscellaneous- 



Clay: Fort Gaines . 

Clayton 

Jonesboro 

Miscellaneous.. 

Clinch 

Homerville 

Miscellaneous- 

Cobb 

Acworth 

Marietta. 

RoswelL- 

Smyrna 

Miscellaneous- 



Dade: Miscellaneous. 



Decatur ..• 

Bainbridge 

Miscellaneous 

De Kalb ■ 

Decatur 

Emory University.. 

Lithonia 

Stone Mountain — 
Miscellaneous 

Dodge 

Eastman 

Miscellaneous 

Dooly 

Unadilla 

Vienna 

Miscellaneous 

Dougherty 

Albany 

Miscellaneous 

Douglas 

Douglas ville 

M iscellaneous 

Early 

Blakely 

Miscellaneous 



61 
53 

8 

134 

116 

18 



13 

12 

1 

173 

9 

157 

7 



101 
100 

1 



132 

110 

22 

772 

559 

48 

22 

17 

126 

32 

29 

3 



10 

7 
435 
427 

8 
20 
17 

3 

32 
29 

3 



Echols: Miscellaneous.- 



STATISTICS OF INCOME 



149 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



GEORGIA— Continued 



County and city 



Num- 
ber of 
returns 



County and city 



Num- 
ber of 
returns 



County and city 



Num- 
ber of 
returns 



EflBngham: Miscellane- 
ous 



23 



Elbert 

Elberton 

Miscellaneous. 

Emanuel 

Swainsboro 

Miscellaneous - 

Evans: Claxton... 



19 



Fannin 

Blue Ridge- -- 
Miscellaneous- 



Fayette: Miscellaneous. 



Floyd - 

Lindale 

Rome 

Miscellaneous- 



468 
21 

423 
24 



Forsyth: Miscellaneous 



Franklin - 

Canon 2 

Lavonia 

Royston 

Fulton 

Atlanta 

Chattahoochee. 
College Park... 

East Point 

Hapeville 

Miscellaneous.. 



19 
1 

10 

8 

13, 759 

13, 398 

7 

154 

115 

54 

31 



If. 



Gilmer: Miscellaneous.. 
Glascock: Miscellaneous. 

Glynn 

Brunswick 

Miscellaneous 

Gordon 

Calhoun 

Miscellaneous 

Grady 

Cairo 

Miscellaneous 

Greene 

Greensboro 

ITnion Point 

Miscellaneous 

Gwinnett... 

Buford 

Lawrcnceville 

Miscellaneous 

Habersham 

Cornelia 

Miscellaneous 

Hall 

Gainesville 

New Holland 

Miscellaneous 

Hancock 

Sjiarta 

M iscellaneous 

Haralson 

Bremen 

Tallapoosa 

Miscellaneous 



Harris: Miscellaneous.. 



297 

274 

23 

34 

28 

6 

41 

36 

5 

34 

23 

7 

4 

79 

36 

13 

30 

28 

12 

16 

162 

154 

5 

3 

18 

11 

7 

18 



Hart: 

Canon. (See Frank- 
lin County.) 
Hartwell 



Heard: Miscellaneous... 



Henry 

Hampton 

McDonough.- 
Miscellaneous. 

Houston 

Perry 

Miscellaneous. 

Irwin 

OcUla 

Miscellaneous. 

Jackson 

Commerce 

Jeflerson 

Miscellaneous. 

Jasper 

Monticello 

Miscellaneous. 



Jefi Davis: Hazelhurst.. 



Jefferson 

Louisville 

Wadley 

Wrens 

Miscellaneous. 

Jenkins 

Millen 

Miscellaneous. 

Johnson 

Wrightsville.- 
Miscellaneous. 



Jones: Miscellaneous 



Lamar 

Barnes ville 

Miscellaneous. 

Lanier 

Lakeland 

Miscellaneous. 

Laurens 

Dublin 

Miscellaneous. 



Lee: Miscellaneous 

Liberty: Miscellaneous. 
Lincoln: Miscellaneous. 
Long: Miscellaneous 



Lowndes 

Valdosta 

Miscellaneous. 



Lumpkin: Miscellane- 
ous 

McDuffie: Thomson... 

Mcintosh: Miscellane- 
ous 



Macon 

Marshallville.. 
Montezuma... 
Miscellaneous- 

Madison 

Comer 

Miscellaneous. 



20 



264 
256 



Marion 

Buena Vista.. 
Miscellaneous. 

Meriwether 

Manchester... 
Miscellaneous. 



Miller: Miscellaneous.. 
Milton: Miscellaneous.. 



Mitchell 

Camilla 

Pelham 

Miscellaneous. 

Monroe 

Forsyth 

Miscellaneous. 



Montgomery: Miscella- 
neous 



Morgan 

Madison 

Miscellaneous. 



Murray: Miscellaneous. 



Muscogee 

Columbus 

Miscellaneous. 

Newton 

Covington 

Porterdale 

Miscellaneous. 



Oconee: Miscellaneous.. 
Oglethorpe: Miscellane- 
ous. __ 

Paulding: Dallas 



Peach 

Fort Valley. -. 
Miscellaneous. 



Pickens: Miscellaneous . 



Pierce 

Blackshear 

Miscellaneous. 



Pike: Miscellaneous. 



Polk 

Aragon 

Cedartown 

Rockmart 

Miscellaneous. 
Pulaski 

Hawkinsville.. 
Miscellaneous- 



Putnam: Eatonton... 
Quitman: Miscellaneous. 
Rabun: Miscellaneous 



Randolph 

Cuthbert 

Shellman 

Miscellaneous. 

Richmond.. 

Augusta. 

Miscellaneous. 



1,213 

1,210 

3 

69 

57 

6 



38 



27 



134 

3 

96 

30 

5 

30 

29 

1 



47 

35 

8 

4 

1,480 

1,471 

9 



' Canon is shown in 19.30 population to be in 2 counties— Hart and Franklin- with a total population of 
568 for 1930, as compared with 1,132 for 1920. 



150 



STATISTICS OF IN^COME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — -Continued 

OEORQIA— Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 




14 
11 
3 


Terrell 


67 
61 

6 
267 

7 

4 
253 

3 
81 
79 

2 
49 

9 
38 

2 


Ware 


252 




Dawson 


Waycross 


243 


Miscellaneous 


Miscellaneous.. 


Miscellaneous 


9 
26 


Schley: Miscellaneous... 


8 




Warrenton 


19 




Miscellaneous 

Washington 


7 




27 
13 
14 


Thomasville 

Miscellaneous 

Tift 


71 




Sandersville 


44 




Tennille 


19 




Tifton 


Miscellaneous 

Wayne .. 


^ 


Seminole: Donalsonville 


5 


Miscellaneous 


40 






32 


Spalding 


231 

222 

9 

26 

24 

2 

22 

12 

9 

1 

174 

160 

14 

14 

13 

1 


Lyons 


Miscellaneous 

Wheeler: Miscellaneous. 
White: Miscellaneous... 

Whitfield 


g 


Griffin 


Vidalia 




Miscellaneous 


Miscellaneous 

Towns: Miscellaneous... 
Treutlen: Soperton 

Troup 


6 


Toccoa 


1 

7 


156 




Miscellaneous 




154 
2 
19 




355 
13 
233 
106 
3 
17 
15 
2 


Miscellaneous 

Wilcox 




Hogansville 




Lagrange.- 

West Point.. 




Abbeville. 


9 






Rochelle . 


5 




Miscellaneous.. 

Turner 


Sumter . 


Miscellaneous 

Wilkes 


5 






Ashburn 

Miscellaneous 

Twiggs: Miscellaneous.. 
Union: Miscellaneous... 

Upson 




Miscellaneous. 


Washington 


36 


Talbot -- 


Miscellaneous 

Wilkinson 


4 


Talbotton 


5 
2 


17 


M iscellaneo us 


Gordon 


6 


Taliaferro: Miscellane- 


5 


88 
83 

5 
82 
22 
35 
21 

4 
49 
41 

8 


Miscellaneous 

Worth 


H 
26 


ous -- 




Tattnall 


20 
15 
5 


Miscellaneous 

Walljer 


Sylvester.- 

Miscellaneous 

All other: 

Residents of other 
States 


22 




4 


Miscellaneous 


Chickamauga 




Taylor: Miscellaneous. . 


21 


Rossville 


488 


Telfair 


43 

6 

29 

8 


M iscellaneous 

Walton 


Residents of foreign 
countries (Ameri- 
ican citizens and 










Monroe 






Social Circle... 


ir 









HAWAII 



Territory total 

Returns, Form 1040, 
showing no net in- 
come, not included in 

general tables... 

Adjustment — subtract 
to reconcile with gen- 
eral tables • 

Total in general 
tables - 



8,341 

246 
226 



7,869 



Hawaii 

Hilo - 

Miscellaneous 

Honolulu 

Honolulu 

Miscellaneous 

Kauai: Miscellaneous 

Maui 

Wailuku , 

Miscellaneous 



580 
320 
260 
6,516 
5,921 
595 



265 



680 
145 
535 



All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens).- — 



IDAHO 



State total 

Returns, Form 1040, 
showing no net in- 
coms, not included in 
general tables 

Total in general 
tables 

Ada 

Boise... 

Meridian 

Miscellaneous 

Adams: Miscellaneous. 
1 See text, p. 19. 



8,158 



306 



7,852 



1,240 

1,196 

19 

25 



Bannock 

Pocatello 

Miscellaneous. 

Bear Lake... 

Montpelier 

Miscellaneous. 

Benewah 

St. Maries 

Miscellaneous- 

Bingham ., 

Blackfoot 

Shelley 

Miscellaneous. 



17 Blaine: Miscellaneous. 



838 
796 
42 
74 
64 
10 
76 
61 
15 
146 
91 
23 
32 



40 



Boise: Miscellaneous — 

Bonner 

Sandpoint.. 

M iscellaneous . . . 

Bonneville. 

Idaho Falls 

M iscellaneous 

Boimdary — 

Bonners Ferry 

Miscellaneous 

Butte: Miscellaneous.... 
Camas: Miscellaneous.. 



STATISTICS OF INCOME 



151 



Table U. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



IDAHO— Continued 



County and city 



Num- 
ber of 
returns 



Canyon 

Caldwell 

Nampa- 

Miscellaneous- 



Caribou: Miscellaneous. 



Cassia 

Burley -. 

Miscellaneous. 



Clark: Miscellaneous 



Clearwater 

Orofino - 

Miscellaneous. 



Custer: Miscellaneous - 



Elmore 

Glenns Ferry 

Mountain Home- 
Miscellaneous 

Franklin 

Preston 

M iscellaneous 

Fremont. 

Ashton -., 

St. Anthony 

M iscellaneous 



Gem: Emmett. 



Gooding 

Gooding 

Miscellaneous. 



411 
157 
204 
50 



120 

104 

16 



123 
50 
73 



81 
44 
32 

5 
28 
25 

3 

108 

35 

58 

15 



County and city 



Idaho 

Qrangeville 

Miscellaneous.. 
Jefferson 

Rigby .- 

Miscellaneous.. 
Jerome 

Jerome 

Miscellaneous.. 
Kootenai 

Coeur d'Alene- 

Spirit Lake 

Miscellaneous- 
Latah 

Moscow..- 

Miscellaneous.. 
Lemhi 

Salmon 

Miscellaneous.. 



Lewis: Miscellaneous.. 



Lincoln 

Shoshone 

Miscellaneous. 
Madison 

Rexburg 

Miscellaneous. 
Minidoka 

Rupert 

Miscellaneous. 
Nez Perce 

Lewiston 

Miscellaneous. 



Num- 
ber of 
returns 



Oneida: Malad City 



116 

61 

55 

57 

31 

26 

107 

72 

35 

292 

232 

29 

31 

359 

180 

179 

64 

41 

23 



45 



65 

4 

81 

71 

10 

73 

60 

13 

427 

402 

25 



County and city 



I Num- 
I ber of 
returns 



28 



Owyhee: Miscellaneous. 



Payette 

Payette. 

Miscellaneous... 

Power 

American Falls. 
Miscellaneous... 

Shoshone 

KeUogg 

Mullan 

Wallace 

Miscellaneous... 



Teton: Miscellaneous.-. 



Twin Falls 

Buhl 

Filer 

Twin Falls 

Miscellaneous. 



Valley: Miscellaneous. 



Washington 

Weiser 

Miscellaneous. 



All other: 

Residents of other 
States 

Residents of foreign 
countries (.Ameri- 
can citizens and 
aliens) 



116 
80 
36 
28 
24 
4 
963 
308 
167 
325 
163 



25 



665 
96 
42 

448 
80 



58 



114 
110 

4 



ILLINOIS 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables... 

A djustment — subtract 
to reconcile with gen- 
eral tables 1 



Total in general 
tables 



Adams 

Camp Point 

Quincy 

Miscellaneous... 

Alexander 

Cairo 

Miscellaneous... 

Bond 

Greenville 

MiscBllaneous... 

Boone 

Belvedere 

Miscellaneous... 

Brown 

Mount Sterling. 
Miscellaneous... 

Bureau 

Depue 

Ladd 

Princeton. 

Spring Valley. -- 
Miscellaneous-— 



343, 618 




327,631 



Calhoun: Miscellaneous. 
1 See text, p. 19 . 



1,374 

12 

1,29b 

69 

416 

386 

30 

93 

85 

8 

203 

179 

24 



536 

49 

7 

223 
90 

167 



Carroll 

Lanark 

Mount CarroU. 

Savanna 

Miscellaneous.. 

Cass 

Ashland 

Beardstown 

Virginia 

Miscellaneous.. 

Champaign 

Champaign 

Ranloul 

Urbana 

Miscellaneous.. 

Christian 

Assumption 

Kincaid 

Pana 

Stonington 

Taylorville 

Miscellaneous.. 

Clark 

Casey.. 

Marshall.. 

Martinsville... 
Miscellaneous.. 

Clay 

Flora 

Miscellaneous- 
Clinton 

Breese 

Carlyle 

New Baden 

Trenton 

I\I iscellaneous. 



302 
29 
49 

173 
51 

378 
41 

229 

74 

34 

1,755 

1,009 

111 

399 

236 

477 
25 
20 

121 
21 

232 
58 

126 
52 
55 
9 
10 
65 
53 
12 

154 
36 
46 
15 
29 
28 



Coles 

Charleston 

Mattoon. 

Oakland 

Miscellaneous 

Cook... 

Argo 

Arlington Heights... 

Barrington 

Bellewood 

Berwyn 

Blue Island 

Broadview 

Brookfield 

Calumet City 

Chicago 

Chicago Heights 

Cicero 

Des Plaines 

Dolton 

Evanston 

Evergreen Park 

Forest Park 

Franklin Park 

Glencoe 

Olenview 

Harvey 

Hazlecrest 

Hillside 

Ilomewood 

Kenil worth 

La Grange 

Lansing 

Lemont.. 

Lyons 

i^Iaywood 



681 

145 

503 

15 

18 

263, 762 

129 

268 

288 

110 

2,891 

768 

1 

226 

292 

216, 819 

855 

2,890 

612 

99 

9,165 

29 

750 

71 

944 

190 

602 

31 

27 

173 

481 

1,984 

77 

152 

138 

1.614 



152 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, shomng 
number of returns — Continued 

ILLINOIS— Continued 



County and city 



Num- 
ber of 
returns 



County and city 



Num- 
ber of 
returns 



County and city 



Cook — Continued. 

Melrose Park 

Midlothian 

Morton Grove... 
Mount Greenwood-. 

Mount Prospect 

Niles Center 

Northbrook 

Oak Lawn 

Oak Park 

Palatine 

Park Ridge 

Plioenix 

Posen 

Riverdale 

River Forest 

River Grove 

Riverside 

South Chicago 

Heights 

South Holland 

Steger 

Stiekney 

Summit 

Thornton 

Western Springs 

Wilmette 

Winnetka 

Miscellaneous 

Crawford 

Oblong 

Palestine 

Robinson 

Miscellaneous 

Cumberland 

Greenup 

Miscellaneous 

DeKalb 

DeKalb 

Genoa 

Sandwich 

Sycamore 

Miscellaneous 

De Witt 

Clinton 

Farmer City 

M Iscellaneous 

Douglas 

Areola 

Arthur 

Newman 

Tuscola 

Villa Grove 

M iscellaneous 

Du Page 

Bensenville 

Downers Grove 

Elmhurst 

Glen Ellyn 

Hinsdale 

Lombard 

Naperville 

Villa Park 

West Chicago 

Westmont 

Wheaton 

Miscellaneous 

Edgar 

Chrisman 

Paris 

M iscellaneous 

Edwards 

Albion.. - 

Miscellaneous 

Effingham 

Altamont 

EfTingham 

M iscellaneous 



248 

45 

133 

3 

103 

394 

84 

53 

9,538 

139 

1,363 

2 

1 

89 

1,405 

65 

1,009 

5 

79 

43 

8 

62 

30 

503 

2,369 

1,938 

1,385 

278 

49 

28 

185 

16 

46 

12 

34 

657 

280 



182 

81 

342 

237 

71 

34 

267 

58 

32 

25 

88 

37 

27 

5,832 

111 

607 

1,114 

875 

920 

334 

370 

305 

194 

39 

714 

249 

411 

41 

305 

65 

35 

25 

10 

153 

23 

108 

22 



Fayette 

St. Elmo 

Vandalia 

Miscellaneous... 

Ford 

Gibson City 

Paxton 

Miscellaneous... 

Franklin 

Benton 

Buckner 

Christopher 

Orient 

Royalton 

Sesser 

Valier 

West Frankfort. 

Zeigler 

Miscellaneous... 

Fulton 

Astoria 

Canton 

Cuba 

Farmington 

Lewistown 

Miscellaneous... 

Gallatin 

Shawneetown... 
M iscellaneous.. - 

Greene 

Carrollton 

Greenfield 

Roodhouse 

White Hall 

Miscellaneous. .- 

Grundy 

Coal City 

Morris.. - 

Miscellaneous... 

Hamilton 

McLeansboro..- 
Miscellaneous... 

Hancock 

Augusta.- 

Carthage 

Dallas City 

Hamilton 

La Harpe 

Warsaw 

Miscellaneous... 

Hardin 

Rosiclare 

Miscellaneous... 



Henderson: Miscellane- 
- ous.. 



Henry 

Cambridge 

Galva 

Geneseo 

Kewanee 

Miscellaneous. 

Iroquois 

Oilman 

Milford 

Onarga... 

Sheldon 

Watseka 

Miscellaneous. 

Jackson 

Carbondale 

Elkville 

Murphysboro. 
Miscellaneous. 

Jasper 

Newton 

Miscellaneous. 



115 
6 

78 
31 
289 



429 

126 
4 
50 
13 
12 
11 
4 

155 

49 

5 

474 
23 

257 
15 
46 
37 
96 
39 
20 
19 

250 
87 
19 
64 
52 
28 

367 
64 

231 
72 
22 
19 
3 

281 
12 

105 
14 
32 
30 
33 
55 
30 
20 
10 



39 



748 

41 

100 

109 

370 

128 

424 

40 

44 

38 

33 

131 

138 

418 

188 

25 

151 

54 

48 

39 

9 



Jefferson 

Mount Vernon. 
Miscellaneous.. 

Jersey 

Grafton 

Jerseyville 

Miscellaneous.. 

Jo Daviess 

East Dubuque. 

Galena 

Stockton 

Warren 

Miscellaneous.. 



Johnson: Miscellaneous. 



Kane 

Aurora 

Batavia 

Carpentersville 

Dundee 

East Dundee 

Elgin 

Geneva 

Mooseheart 

St. Charles 

West Dundee 

Miscellaneous 

Kankakee 

Bradley 

Kankakee 

Manteno 

Momence.- 

St. Anne 

Miscellaneous 

KendalL 

Piano 

Miscellaneous 

Knox 

Abingdon 

Galesburg 

Knoxville 

Miscellaneous 

Lake 

Antioch 

Harrington. (See 
Cook County.) 

Deerfield 

Grays Lake.. 

Highland Park 

Highwood 

Lake Bluff.... 

Lake Forest 

Liberty ville 

Mundelein 

North Chicago 

Ravinia 

Waukegan... 

Zion 

Miscellaneous 

La Salle 

Earlville 

La Salle...- 

Marseilles. 

Mendota 

Oglesby 

Ottawa - 

Peru 

Seneca 

Streator 

Utica --- 

Miscellaneous.. 

Lawrence 

Bridgeport. 

Lawrenceville 

St. Francisville 

M iscellaneous 



STATISTICS OF INCOME 



153 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

ILLINOIS— Continued 



County and city 



Lee 

Amboy 

Dixon 

Miscellaneous— - 

Livingston 

Dwight 

Fairbury 

Pontiac 

Miscellaneous... 

Logan 

Atlanta 

Lincoln 

Mount Pulaski. 
Miscellaneous... 

McDonough 

Bnshnell 

Colchester 

Maconih 

Miscellaneous.. 

McHenry 

Crystal Lake.. 

Harvard 

McHenry 

Marengo 

Woodstock 

Miscellaneous.. 

McLean. 

Bloomington... 

Chenoa 

Le Roy 

Lexington 

Normal 

Miscellaneous.. 

Macon 

Decatur.. 

Maroa 

Miscellaneous.. 

Macoupin 

Benld 

Carlinville 

Gillespie-- 

Girard 

Mount Olive. -- 

Staunton 

Virden -.- 

Wilson ville 

Miscellaneous-- 

Madison .- 

Alton 

CoUinsville 

East Alton 

Edwardsville.- 
Qlen Carbon... 
Granite City... 

Hartford 

Highland 

Livingston 

Madison 

Nameoki 

Roxana 

Troy 

Venice 

Wood River... 

Worden 

Miscellaneous.. 

Marion 

Centralia 

Odin. 

Salem 

Sandoval 

Miscellaneous. 

Marshall 

Henry 

Lacon 

Toluca 

Wenona. 



Num- 
ber of 
returns 



Miscellaneous.. . 



542 
45 
400 
97 
704 
131 
101 
270 
202 
474 
26 
320 
54 
74 
407 
77 
8 
264 
58 
1,124 
270 
173 
96 
83 
204 
298 
2,087 
1,532 
60 
47 
21 
189 
238 
2,063 
1,939 
30 
94 
673 
33 
146 
140 
33 
76 
117 
57 
7 
64 
3,315 
1,307 
228 
62 
347 
60 
616 
15 
131 
8 
113 
18 
14 
15 
43 
248 
6 
84 
496 
365 
13 
76 
15 
27 
173 
49 
53 
18 
31 



County and city 



Num- 
ber of 
returns 



Mason 

Havana 

Mason City 

Miscellaneous 

Massac 

Brookport 

Metropolis 

Miscellaneous 

Menard 

Athens 

Petersburg 

Miscellaneous 

Mercer 

Akdo 

Keithsburg 

Miscellaneous 

IMonroe 

Columbia.-. 

Waterloo..- 

Miscellaneous 

Montgomery 

Hillsboro 

Litchfield 

Nokomis 

Panama 

Witt 

Miscellaneous 

Morgan 

Jacksonville 

Waverly 

Miscellaneous 

Moultrie 

Lovington 

Sullivan 

Miscellaneous 

Ogle 

Mount Morris... 

Oregon 

Polo 

Rochelle 

Miscellaneous 

Peoria 

Bartonville 

Chillicothe 

Elmwood 

Peoria 

Peoria Heights 

M iscellaneous 

Perry 

Duquoin 

Pinckney ville 

M iscellaneous 

Piatt 

Bement 

Monticello 

M iscellaneous 

Pike 

Barry 

Griggs ville 

Pittsfleld 

Miscellaneous 

Pope... 

Golconda 

Miscellaneous 

Pulaski 

Mounds... — 

Mound City 

M iscellaneous 

Putnam: Miscedaneous 

Randolph — 

Chester 

Coulterville 

Red Bud 

Sparta 

Miscellaneous 



206 
91 
65 
50 
93 
5 
86 
2 

148 
21 
78 
49 

206 

109 
18 
79 

170 



16 

350 

145 

115 

44 

13 

11 

22 

724 

604 

32 

88 

109 

23 

52 

34 

479 

126 

88 

42 

160 

63 

4,806 

24 

104 

25 

4,575 

14 

64 

227 

162 

54 

11 

251 

22 

121 

108 

204 

24 

27 

108 

45 

7 

5 

2 

100 

50 

26 

24 

41 

273 

95 

13 

31 

81 

35 



County and city 



Richland 

Olney 

Miscellaneous 

Rock Island 

East MoUne 

Moline 

Rock Island 

Silvis 

Miscellaneous 

St. Clair 

Belleville 

Dupo 

East St. Louisa 

Fairmont City. (See 
East St. Louis.) 

Freeburg 

Lebanon 

Marissa 

Mascoutah 

Millstadt 

New Athens 

O'Fallon 

Washington Park... 
Miscellaneous 

Saline 

Carrier Mills 

Eldorado 

Harrisburg 

Miscellaneous 

Sangamon 

Auburn 

Divernon 

Riverton 

Springfield 

Miscellaneous 

Schuyler 

Rushville 

Miscellaneous 

Scott 

Winchester 

M iscellaneous 

Shelby.... 

Moweaqua 

Shelbyville. 

Miscellaneous 

Stark 

Toulon 

Wyoming 

M iscellaneous 

Stephenson — 

Freeport 

Lena 

Miscellaneous 

Tazewell 

Delavan 

East Peoria 

Morton 

Pekin 

South Pekin 

Washington 

Miscellaneous 

Union 

Anna 

Cobden.. 

Jonesboro 

M iscellaneous 

Vermilion 

Danville 

Georgetown .- 

Hoopeston 

Rossville 

Tilton 

Westville.. 

Miscellaneous 



Num- 
ber of 
returns 



104 

100 

4 

2,655 

155 

1,207 

1,156 

46 

91 

3,854 

1,031 

63 

2,394 



37 
37 
27 
34 
16 
45 
65 
2 

103 

282 
13 
51 

212 
6 
3,530 
38 
16 
14 
3,242 

220 
89 
74 
15 

101 
53 
48 

157 
20 
97 
40 

101 
45 
32 
24 

927 

873 
20 
34 

877 
52 
43 
77 

517 
18 
69 

101 

149 

93 

20 

20 

16 

1,968 

1,422 

43 

187 

38 

7 

60- 

221 



' Includes Fairmont City. 



154 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and tovmships, showing 
number of returns — Continued 

ILLINOIS— Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


Wabash 


154 

134 

20 

359 

285 

74 

92 

66 

36 

61 

50 

11 

109 

80 

18 

4 

7 

607 

52 

81 

42 


Whiteside— Continued. 
Rock Falls 


41 

361 

30 

3,371 

21 

67 

2,806 

194 

42 

40 

1 

72 

128 

408 

24 

148 

7 

46 

177 

6 


Winnebago 


3,848 


Mount Carniel 




24 


Miscellaneous . 


Sterling 




3,766 

17 




Miscellaneous 

Will — 






South Beloit- 

M iscellaneous. 


2 

40 
379 






Washington 


Crete 




Joliet- 


El Paso. 


Miscellaneous -. 




61 




Eureka 


82 




Plainfield - - 


Minonk 


73 


Miscellaneous 

White — - 




Roanoke 


56 


Wilmington 


Miscellaneous 

All other: 

Residents of other 
States 


107 


Carmi- 


Miscellaneous 

Williamson 






Carterville 




M iscellaneous 




859 


Hurst 


Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 




Fulton 


Johnston City 

Marion 








Prophetstown 


M iscellaneous 


39 







INDIANA 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 



Total in general 
tables 



Adams .- 

Berne 

Decatur 

Miscellaneous- 

Allen 

Fort Wayne -- 
New Haven — 
Miscellaneous- 
Bartholomew 

Columbus 

Hope.- .- 

Miscellaneous- 

Benton 

Fowler 

Miscellaneous. 

Blackford 

Hartford City. 

Montpelier 

Miscellaneous. 

Boone 

Lebanon 

Thorn town 

Zionsville 

Miscellaneous- 



Brown: Miscellaneous. 



Carroll 

Delphi 

Flora 

Miscellaneous. 

Cass 

Logansport 

Miscellaneous. 

Clark 

Jeffersonville.- 

Sellersburg 

Miscellaneous- 

Clay 

Brazil 

Miscellaneous- 

Clinton 

Frankfort 

Miscellaneous- 



67, 551 



1,872 



65, 679 



212 

29 

165 

18 

4,763 

4,674 

48 

41 

351 

335 

3 

13 

100 

54 

46 

182 

149 

32 

1 

169 

124 

16 

19 

10 



73 

43 

14 

16 

507 

487 

20 

305 

247 

21 

37 

265 

208 

57 

345 

308 

37 



Crawford: Miscella 
neous — 

Daviess-- 

Washington 

Miscellaneous 

Dearborn 

Aurora 

Lawrenceburg 

Miscellaneous 

Decatur— 

Greensburg 

Miscellaneous 

DeKalb 

Auburn 

Butler 

Garrett -- 

Waterloo 

M iscellaneous 

Delaware 

Albany 

Eaton 

Muncie 

Miscellaneous 

Dubois 

Huntingburg 

Jasper 

Miscellaneous 

Elkhart -- 

■ Elkhart 

Goshen 

Nappanee 

M iscellaneous 

Fayette 

Connersville 

Miscellaneous 

Floyd 

New Albany 

M iscellaneous 

Fountain 

Attica 

Covington 

Veedersburg 

M iscellaneous 

Franklin 

Brookville 

Miscellaneous 

Fulton - 

Rochester -- 

Miscellaneous 

Gibson 

Fort Branch 

Oakland City 



254 
231 

23 
250 
113 
131 
6 
167 
138 

29 
349 
163 

26 
138 

15 

7 

1,226 

14 

11 
1,165 

36 
194 

81 
103 

10 

1,579 

1,126 

297 

86 

70 
386 
378 



682 
7 

163 

109 
28 
13 
13 
82 
63 
19 

140 
95 
45 

271 
21 
46 



Gibson— Continued 

Owensville 

Princeton 

Miscellaneous... 

Grant 

Fairmount 

Gas City 

Jonesboro 

Marion 

Miscellaneous- 
Greene 

Bloomfleld 

Jason ville 

Linton 

Worthington 

Miscellaneous... 

Hamilton 

Nobles ville 

Sheridan 

Miscellaneous... 

Hancock 

Fortville 

Greenfield 

Miscellaneous... 

Harrison 

Corydon 

Miscellaneous... 

Hendricks 

Brownsburg 

Danville 

Plainfield 

Miscellaneous... 

Henry 

Knightstown... 

Middletown 

Newcastle 

Miscellaneous... 

Howard 

Greentown 

Kokomo 

Miscellaneous... 

Huntington. 

Huntington 

Warren 

Miscellaneous... 

Jackson 

Brownstown 

Seymour 

Miscellaneous... 

Jasper 

Rensselaer 

Miscellaneous.. 



STATISTICS OF INCOME 



155 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

INDIANA— Continued 



County and city 



Jay 183 

Dunkirk 58 

Portland 105 

Kedkey 9 

Miscellaneous 11 

Jefferson 144 

Madison 123 

Miscellaneous 21 

Jennings -- 65 

North Vernon 61 

Miscellaneous 4 

Johnson 275 

Edinburg - 41 

Franklin 156 

Greenwood 57 

Miscellaneous 21 

Knox 489 

Bicknell 48 

Vincennes 401 

Miscellaneous 40 

Kosciusko 299 

Syracuse 32 

Warsaw.. 181 

Miscellaneous 86 

Lagrange 81 

Lagrange 28 

Miscellaneous 53 

Lake 10,173 

Crown Point 188 

East Chicago 1, 886 

East Gary 30 

Gary 4,335 

Griffith 42 

Hammond 2,328 

Highland 25 

Hobart 186 

Lowell 41 

Whiting. 1,026 

Miscellaneous 86 

La Porte 1,494 

La Porte 640 

Michigan City 795 

Miscellaneous 59 

Lawrence 559 

Bedford *, 491 

Mitchell 50 

Oolitic... 10 

Miscellaneous 8 

Madison 1,188 

.^exandria 91 

Anderson 887 

Elwood 157 

Lapel 8 

Pendleton. 22 

Summitville 14 

Miscellaneous 9 

Marion 17,080 

Beech Grove 29 

^' Indianapolis 16,943 

Miscellaneous 108 

Marshall 402 

Argos. 24 

Bourbon 35 

Bremen 45 

Culver. 137 

Plymouth 146 

Miscellaneous.. 15 

Martin 28 

Loogootee 17 

"'Shoals 11 

Miami 420 

Peru..- 382 

Miscellaneous 38 

Monroe 728 

Bloomington 689 

Miscellaneous 39 



133873—32 11 



Num- 
ber of 
returns 



County and city 



Montgomery 

Crawfordsville 
• Miscellaneous. 

Morgan 

Martinsville... 

Mooresville 

Miscellaneous. 

Newton 

Kentland 

Morocco. 

Miscellaneous. 

Noble.. - 

Albion 

Kendallville... 

Ligonier 

Miscellaneous. 

Ohio: Rising Sun.. 

Orange 

French Lick... 

Orleans 

Paoli.. 

West Baden... 

Owen 

Spencer 

Miscellaneous. 

Parke 

Montezuma 

Rockville 

Miscellaneous.. 

Perry 

Cannelton 

Tell City 

Miscellaneous.. 

Pike-. 

Petersburg 

Winslow 

Miscellaneous.. 

Porter 

Chesterton 

Valparaiso 

Miscellaneous. 

Posey 

Mount Vernon 
New Harmony 
Miscellaneous.. 

Pulaski 

Winamac 

Miscellaneous.. 

Putnam 

Greencastle 

Miscellaneous- 
Randolph 

Union City 

Winchester 

Miscellaneous.. 

Ripley 

Batesville 

Osgood 

Miscellaneous.. 

Rush 

Rushville 

Miscellaneous.. 

St. Joseph 

Mishawaka 

South Bend 

Walkerton 

Miscellaneous.. 

Scott 

Scottsburg 

Miscellaneous.. 

Shelby 

Shelby ville 

Miscellaneous. 



Num- 
ber of 
returns 



380 

321 
59 

146 

108 
25 
13 

109 
36 
29 
44 

293 
24 

169 
74 



10 



148 
48 
31 
25 
44 
56 
34 
22 
74 
11 
43 
20 

111 
31 
76 
4 
65 
44 
15 
6 

549 

139 

347 
63 

110 
83 
15 
12 
45 
29 
16 

227 

207 
20 

211 
71 

106 
34 

134 
86 
12 
36 

229 

196 

33 

4,655 

627 
3,902 
30 
96 
36 
28 
8 

367 

329 
38 



County and city 



Spencer 

Rockport 

Miscellaneous 

Starke 

Knos 

North Judson 

Miscellaneous 

Steuben 

-^.ngola 

Miscellaneous 

Sullivan 

Dugger-.- 

Shelburn 

Sullivan 

Miscellaneous 

Switzerland 

Vevay 

M iscellaneous 

Tippecanoe 

La Fayette 

West Lafayette 

Miscellaneous 

Tipton 

Tipton 

Miscellaneous 

Union 

Liberty.. 

Miscellaneous 

Vanderburgh.. 

E vansville 

Miscellaneous 

Vermillion 

Clinton 

Miscellaneous 

Vigo 

Terre Haute 

West Terre Haute.. 
Miscellaneous 

Wabash 

North Manchester. 

Wabash 

Miscellaneous 

Warren 

Williamsport 

M iscellaneous 

Warrick 

Boonville 

Newburg 

M iscellaneous 

Washington 

Salem 

Miscellaneous 

Wayne 

Cambridge City 

Hagerstown 

Richmond 

Miscellaneous.. 

Wells - 

Bluflton.. 

M iscellaneous 

White 

Monon 

Monticello 

Miscellaneous 

Whitley 

Churubusco 

Columbia City 

South AVhitley 

Miscelhineous 



All other: 

Residents of other 
States... 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



Num- 
ber of 
returns 



69 
44 
25 
98 
47 
28 
23 

136 
91 
45 

179 
18 
11 

123 
27 
16 
13 
3 
1,132 

956 

143 
33 

132 

110 
22 
60 
51 
9 
2,716 
2,707 
9 

214 

145 
69 
2,136 
2,082 
24 
30 

325 
82 

224 
19 
53 
24 
29 

131 
99 
25 

60 
48 
12 
1,214 
68 
53 
1,028 
65 

167 

128 
39 

136 
23 
69 
44 

142 
18 
94 
28 
2 



428 



156 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of retihrns — Continued 



IOWA 



County and city 



State total 

Returns, Form 1040, 
showing no net income, 
not included in general 

tables 

Adjustment— subtract 
to reconcile with gen- 
eral tables 1 



Total in general 
tables — 



Adair 

Greenfield 

Miscellaneous... 
Adams.— 

Corning... 

Miscellaneous... 
Allamakee 

Lansing 

Postville 

Waukon... 

M iscellaneous... 
Appanoose. 

Centerville 

Moulton 

Mystic. , 

Miscellaneous... 
Audubon. 

Audubon 

Miscellaneous... 
Benton 

Belle Plaine 

Vinton 

Miscellaneous.. 
Blackhawk 

Cedar Falls 

LaPorte City.. 

Waterloo 

Miscellaneous.. 
Boone 

Boone 

Madrid 

Ogden 

Miscellaneous.. 
Bremer 

Sumner. 

Waverly 

Miscellaneous.. 
Buchanan 

Independence.. 

Miscellaneous.. 
Buena Vista 

Alta..- 

Storm Lake 

Miscellaneous.. 
Butler 

Clarksville 

Qreene 

Parkersburg-.^ 

Miscellaneous.. 
Calhoun 

Lake City 

Manson 

Rockwell City. 

Miscellaneous.. 
Carroll 

Carroll.. 

Coon Rapids... 

Manning 

Miscellaneous.. 
Ca«s 

Anita 

Atlantic 

Griswold 

Miscellaneous.. 
Cedar. 

Tipton 

Miscellaneous.. 

» See text, p. 19. 



Num- 
ber of 

returns 



41, 601 



1,214 



470 



39, 917 



40 
49 
63 
51 
12 

129 

29 

41 

51 

8 

171 

149 

10 

5 

7 

117 
70 
47 

199 

55 

73 

71 

1,645 

178 

24 

1,406 

37 

366 

294 
29 
30 
13 

178 
40 
92 
46 

157 

113 
44 

292 
45 

171 
76 
98 
17 
20 
20 
41 

175 
36 
40 
47 
52 

398 

208 
27 
51 

112 

287 
20 

200 
38 
29 
130 
46 
84 



County and city 



Num- 
ber of 
returns 



Cerro Gordo... 

Clear Lake 

Mason City 

Miscellaneous 

Cherokee 

Cherokee 

Marcus 

M iscellaneous 

Chickasaw.. 

Nashua.. 

New Hampton 

Miscellaneous 

Clarke 

Osceola 

Miscellaneous 

Clay. 

Spencer... 

Miscellaneous 

Clayton 

Elkader 

Guttenberg 

McGregor 

Monona 

Strawberry Point. 

M iscellaneous 

Clinton 

Clinton 

Dewitt - 

Miscellaneous 

Crawford 

Denison 

Manilla 

M iscellaneous 

Dallas 

Adel 

Perry 

Miscellaneous 

Davis 

Bloomfleld 

Miscellaneous 

Decatur 

Lamoni 

Leon - 

Miscellaneous 

Delaware 

Manchester 

Miscellaneous 

Des Moines 

Burlington 

West Burlington.. 

Miscellaneous 

Dickinson 

Milford 

Spirit Lake 

Miscellaneous 

Dubuque 

Cascade — 

Dubuque 

Dyers ville 

Miscellaneous 

Emmet , 

Esther ville 

Miscellaneous 

Fayette 

Fayette 

Oelwein 

West Union 

Miscellaneous 

Floyd — 

Charles City 

Nora Springs 

Miscellaneous 

Franklin 

Hampton 

Sheffield 

Miscellaneous 



887 

80 

770 

37 

2«9 

182 

36 

71 

87 

11 

54 

22 

44 

86 

8 

284 

190 

94 

206 

45 

19 

34 

21 

19 

68 

1,024 

835 

99 

90 

310 

122 

29 

159 

315 

40 

135 

140 

46 

37 

9 

51 

7 

21 

23 

125 

76 

49 

929 

875 

17 

37 

102 

28 

36 

38 

1,596 

25 

1,480 

39 

52 

150 

124 

26 

251 

21 

145 

39 

46 

271 

218 

24 

29 

138 

97 

14 

27 



County and city 



Fremont 

Hamburg 

Sidney 

Tabor 

Miscellaneous 

Qreene 

Grand Junction.. 
Jefferson. 

Scranton 

M iscellaneous 

Grundy 

Grundy Center. . 

Reinbeck 

Miscellaneous — 
Guthrie 

Guthrie Center.. 

Panora 

Stuart 

Miscellaneous — 
Hamilton 

Webster City.... 

Miscellaneous — 
Hancock 

Britt 

Garner 

Miscellaneous — 
Hardin 

.\ckley 

Eldora 

Iowa Falls 

Miscellaneous — 
Harrison 

Dunlap 

Logan 

Missouri Valley.. 

Woodbine 

Miscellaneous — 
Henry 

Mount Pleasant. 

New London 

Miscellaneous — 
Howard 

Cresco -. 

Miscellaneous — 
Humboldt 

Humboldt 

Miscellaneous — 
Ida 

Holstein 

Ida Grove 

Miscellaneous — 
Iowa 

Marengo 

Williamsburg 

Miscellaneous... 
Jackson 

Bellevue 

Maquoketa 

Miscellaneous... 
Jasper 

Colfax 

Newton 

Miscellaneous... 
Jefferson.. 

Fairfield 

Miscellaneous... 
Johnson 

Iowa City 

Miscellaneous... 
Jones 

Anamosa 

Monticello. 

Miscellaneous... 
Keokuk 

Sigourney 

What Cheer 

Miscellaneous... 



STATISTICS OF INCOME 



157 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Coutinued 



IOWA— Continued 



County and city 



Kossuth 

Algona 

Miscellaneous 

Lee 

Fort Madison 

Keokuk 

Miscellaneous 

Linn 

Cedar Rapids 

Marion 

Mount Vernon 

Miscellaneous 

Louisa.- 

Wapello 

Miscellaneous 

Lucas 

Chariton 

Miscellaneous 

Lyon 

Rock Rapids 

Miscellaneous 

Madison. 

Winterset 

Miscellaneous 

Mahaska 

New Sharon 

Oskaloosa 

Miscellaneous 

Marion 

KnoxviUe 

Melcher 

Pella --. 

Miscellaneous 

Marshall 

MarshaUtown 

State Center 

Miscellaneous 

Mills 

Glenwood 

Malvern 

Miscellaneous 

Mitchell 

Osage 

Miscellaneous 

Monona 

Mapleton 

Onawa 

Miscellaneous 

Monroe --. 

Albia 

Miscellaneous 

Montgomery.-- 

Red Oak 

ViUisca 

Miscellaneous 

Muscatine -._ 

Muscatine 

West Liberty 

Wilton Junction.. - 
Miscellaneous 

O'Brien 

Hartley 

PauUina 

Sanborn 



Num- 
ber of 
returns 



243 

138 

105 

849 

370 

452 

27 

2,229 

2,057 

87 

44 

41 

91 

27 

64 

132 

115 

17 

171 

SO 

91 

76 

66 

20 

302 

11 

258 

33 

219 

94 

5 

92 

28 

565 

464 

42 

59 

221 

66 

56 

99 

141 

95 

46 

151 

33 

56 

62 

80 

64 

16 

292 

213 

52 

27 

513 

393 

61 

14 

45 

282 

37 

39 

19 



County and city 



O'Brien— Continued 

Sheldon 

Miscellaneous 

Osceola 

Sibley-. 

Miscellaneous 

Page- 

Clarinda 

Shenandoah 

Miscellaneous 

Palo-A.lto 

Emmetsburg 

Miscellaneous 

Plymouth- 

Akron 

Kingsley 

Le Mars... 

Remsen 

Miscellaneous 

Pocahontas 

Fonda 

Laurens 

Pocahontas 

Rolfe- 

Miscellaneous 

Polk 

Des Moines 

Valley Junction.. 
INIiscellaneous 

Pottawattamie 

Avoca 

Council Bluffs-.. 

Oakland 

Miscellaneous 

Poweshiek 

Brooklyn 

Orinnell 

Montezuma 

Miscellaneous 

Ringgold 

Moimt .\.yr 

Miscellaneous 

Sac 

Odebolt 

Sac City 

Miscellaneous .-. 

Scott --. 

Bettendorf-- 

Davenport 

Miscellaneous 

Shelby 

Harlan 

Miscellaneous 

Sioux 

Alton 

Hawarden 

Orange City 

Rock Valley 

Sioux Center 

Miscellaneous 

Story 

Ames 

Nevada 

Story City 

Miscellaneous 



Num- 
ber of 
returns 



115 
72 

115 
74 
41 

361 

115 

186 
60 

107 
60 
47 

400 
34 
49 

188 
87 
42 

150 
23 
33 
43 
22 
29 
6,311 
6,102 

101 

108 

1,537 

51 

1,163 

62 

261 

259 
28 

181 
21 
29 
45 
35 
10 

293 
59 
91 

143 

2,774 

64 

2,611 

99 

248 

164 
84 

322 
20 
76 
44 
21 
41 

120 

418 

255 
84 
21 
58 



County and city 



Num- 
ber of 
returns 



Tama 

Tama 

Toledo 

Traer 

Miscellaneous 

Taylor _ 

Bedford 

Lenox 

Miscellaneous 

Union 

Afton 

Creston 

Miscellaneous 

Van Buren 

Farmington 

Miscellaneous 

Wapello 

Eldon 

Ottumwa 

Miscellaneous 

Warren 

Indianola 

^Miscellaneous 

Washington 

Washington 

Miscellaneous 

Wayne 

Corydon 

Seymour 

Miscellaneous 

Webster 

Fort Dodge 

Gowrie 

M iscellaneous 

Winnebago 

Forest City 

Lake Mills 

^Miscellaneous 

Winneshiek 

Decorah 

Miscellaneous 

W^oodbury 

Correctionville 

Sioux City.- 

Miscellaneous 

Worth 

Manly-- 

Northwood 

M iscellaneous 

Wright 

Belmond 

Clarion - 

Eagle Grove 

Miscellaneous 

All other: 

Residents of other 
States 

Residents of foreign 
countries (.Ameri- 
can citizens and 
aliens) , 



202 
51 
31 
29 
91 
68 
30 
14 
24 

261 
13 

239 

9 

33 

6 

27 

710 
41 

654 
15 

107 
76 
31 

240 

154 
86 
62 
26 
13 
23 

778 

686 
27 
65 

131 
70 
24 
37 

199 

131 

68 

2,932 

29 

2,703 

200 
81 
33 
32 
16 

282 
45 
93 
91 
53 



146 



158 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



KANSAS 



County and city 



State total — 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Total in general 
tables 

Allen 

Eumboldt 

Ida — 

LaHarpe 

Miscellaneous 

Anderson.. 

Garnett 

Miscellaneous 

Atchison 

Atchison 

Miscellaneous 

Barber 

Kiowa 

Medicine Lodge 

Miscellaneous 

Barton 

EUinwood 

Great Bend 

Hoisington 

Miscellaneous 

Bourbon 

Fort Scott — . 

Miscellaneous 

Brown — 

Hiawatha 

Horton 

Miscellaneous 

Butler 

Augusta 

Douglass 

Eldorado 

Miscellaneous 

Chase 

Cottonwood Falls... 
Miscellaneous 

Chautauqua 

Cedarvale 

Sedan — 

Miscellaneous 

Cherokee 

Baxter Springs 

Columbus 

Galena 

Scammon 

Weir 

West Mineral 

Miscellaneous 

Cheyenne: Miscellane- 
ous 

Clark _ 

Ashland 

Miscellaneous 

Clay 

Clay Center 

Miscellaneous 

Cloud.. 

Clyde 

Concordia 

Miscellaneous 

Coffey -. 

Burlington 

Miscellaneous 

Comanche 

Coldwater 

Protection. 

Miscellaneous 



Num- 
ber of 
returns 



34, 862 



2,202 



32,660 



263 

78 

159 

5 

21 

89 

63 

26 

426 

409 

17 

214 

52 

73 

89 

594 

64 

265 

135 

130 

278 

261 

17 

200 

84 

73 

43 

733 

122 

21 

448 

142 

93 

45 

48 

90 

28 

48 

14 

379 

158 

90 

72 

19 

19 

5 

16 



105 



111 
79 
32 

188 

131 
57 

263 
20 

187 
56 
75 
47 
28 

105 
61 
32 
12 



County and city 



Cowley 

Arkansas City 

Winfleld 

Miscellaneous 

Crawford 

Arcadia 

Arma 

Cherokee 

Croweburg 

Franklin 

Frontenac 

Girard 

Mulberry 

Pittsburg 

Miscellaneous 

Decatur 

Oberlin 

Miscellaneous 

Dickinson 

Abilene 

Herington... 

Solomon 

Miscellaneous 

Doninhan 

Troy.... 

Miscellaneous 

Douglas 

Baldwin City 

Lawrence 

Miscellaneous 

Edwards 

Kingsley 

Miscellaneous 

Elk 

Howard _ 

Miscellaneous 

Ellis... 

Ellis 

Hays. 

Miscellaneous 

Ellsworth 

Ellsworth 

Wilson 

Miscellaneous 

Finney 

Garden City. 

Miscellaneous 

Ford 

Dodge City 

Miscellaneous 

Franklin 

Ottawa 

Miscellaneous 

Geary 

Fort Riley 

■ Junction City 

Miscellaneous 

Gove: Miscellaneous.. _ 

Graham 

Hill City... 

Miscellaneous 

Grant: Ulysses 

Gray 

Cimarron 

Miscellaneous 

Greeley: IVIiscellaneous 

Greenwood 

Eureka 

Madison 

Miscellaneous 

Hamilton 

Syracuse. 

Miscellaneous - 



Num- 
ber of 
returns 



807 

435 

337 

35 

660 

17 

25 

14 

1 

7 

21 

55 

37 

462 

21 

123 

79 

44 

527 

262 

140 

21 

104 

84 

32 

52 

556 

25 

508 

23 

272 

131 

141 

67 

38 

29 

323 

100 

179 

44 

210 

109 

49 

52 

325 

297 

28 

767 

512 

255 

293 

246 

47 

236 

17 

200 

19 



23=) 
133 
106 



378 

180 

109 

89 

53 

47 

6 



County and city 



Harper. 

.Anthony 

Harper 

Miscellaneous 

Harvey 

Halstead 

Newton 

Miscellaneous- 

Haskell: Miscellaneous. 

Hodgeman: Miscellane- 
ous 

Jackson 

Holton — 

Miscellaneous 

Jefferson 

Valley Falls 

Miscellaneous 

Jewell 

Mankato 

Miscellaneous 

Johnson 

Olathe 

Miscellaneous 

Kearny: Miscellaneous. 

Kingman 

Kingman 

Miscellaneous 

Kiowa 

Greensburg 

Miscellaneous 

Labette 

Chetopa 

Oswego 

Parsons 

Miscellaneous 

La:ne: Miscellaneous-.. 

Leavenworth 

Fort Leavenworth. 

Leavenworth 

National Mihtary 

Home 

Tonganoxie 

Miscellaneous 

Lincoln 

Lincoln 

Miscellaneous. 

Linn 

La Cygne 

Pleasanton 

Miscellaneous 

Logan. 

Oakley 

Miscellaneous 

Lyon 

Emporia 

Miscellaneous 

McPherson 

Lindsborg 

McPherson 

Miscellaneous 

M ariou 

Florence 

Hillsboro-.. 

Marion 

Peabody 

Miscellaneous 

Marshall 

Blue Rapids 

Frankfort 

Marysville 

Miscellaneous 



Num- 
ber of 
returns 



80 

236 

158 

280 

38 

38 

94 

48 

62 

314 

30 

37 

155 

92 



STATISTICS OF I^'COME 



159 



Table 11. — Individual returns for 1930, by counties, cities, and townships, shoicing 
number of returns — Continued 



KAXS AS— Continued 



County and city 



Meade 

Meade 

Miscellaneous- 

IMiami 

Osawatomie.— 

Paola — 

Miscellaneous- 
Mitchell 

Beloit 

Miscellaneous- 
Montgomery 

Caney 

Cherryvale 

Coffeyville 

Independence - 
Miscellaneous. 

Morris -- 

Council Grove 
Miscellaneous- 

Morton 

Elkhart 

Miscellaneous- 

Nemaha 

Sabetha 

Seneca-- 

Miscellaneous- 

Neosho 

Chanute 

Erie 

Miscellaneous- 

Ness 

Ness City 

Miscellaneous. 

Norton 

Norton 

Miscellaneous. 

Osage 

Burlingame--. 

Osage City 

Miscellaneous. 

Osborne- 

Downs 

Osborne 

Miscellaneous- 
Ottawa 

Minneapolis- - 
Miscellaneous- 

Pawnee 

Larned 

Miscellaneous. 

Phillips 

Phillipsburg-- 
Miscellaneous. 



Num- 
ber of 
returns 



203 

59 

144 

241 

113 

108 

20 

200 

133 

67 

,092 

73 

74 

369 

561 

15 

122 

69 

53 

68 

45 

23 

150 

68 

30 

52 

301 

263 

15 

23 

116 

51 

65 

171 

107 

64 

122 

23 

42 

57 

120 

31 

61 

28 

89 

42 

47 

318 

191 

127 

115 

55 

60 



County and city 



Pottawatomie 

St. Marys— 

Wamego 

Miscellaneous— 

Pratt 

Pratt - 

Miscellaneous 

Rawlins 

-\twood- -- 

Miscellaneous 

Reno 

Haven 

Hutchison 

Nickerson 

Miscellaneous 

Repubhc 

Belleville 

Miscellaneous.- 

Rice-- - 

Lyons 

Sterling--- --- 

Miscellaneous 

Riley 

Manhattan 

Miscellaneous 

Rooks 

Plainville 

Stockton 

Miscellaneous 

Rush- 

La Crosse 

Miscellaneous 

Russell 

Russell 

Miscellaneous 

Saline 

Salina 

Miscellaneous 

Scott__.. 

Scott City 

Miscellaneous 

Sedgwick 

Wichita 

Miscellaneous 

Seward 

Liberal 

Miscellaneous 

Shawnee 

Topeka 

Miscellaneous 

Sheridan: Miscellaneous. 



Num- 
ber of 
returns 



182 

39 

58 

85 

316 

251 

65 

147 

61 

86 

983 

32 

832 

20 

99 

169 

76 

93 

250 

101 

49 

100 

454 

368 

86 

108 

22 

53 

33 

207 

67 

140 

261 

124 

137 

782 

747 

35 

71 

61 

10 

4,583 

4,441 

142 

220 

195 

25 

2,696 

2,664 

32 



County and city 



Num- 
ber of 
returns 



Sherman 

Goodland 

Miscellaneous 

Smith 

Smith Center 

Miscellaneous 

Stafford 

St. John..- 

Stafford 

Miscellaneous 

Stanton: Jliscellaneous. 

Stevens 

Hugoton.-- 

Aliscellaneous 

Sumner 

Caldwell 

Conway Springs 

Mulvane 

Oxford 

Wellington 

Miscellaneous 

Thomas 

Colby 

Miscellaneous 

Trego 

Wakeeney 

Miscellaneous 

Wabaunsee: Miscella- 
neous 

Wallace: Miscellaneous. 



Washington 

Washington— _ 
Miseel!aneous- 



144 

122 
22 

129 
71 
58 

245 
78 
74 
93 



74 
63 
11 
399 
57 
24 
16 
35 
226 
41 
219 
118 
101 
92 
61 
31 



121 
28 
93 



Wichita: Miscellaneous. 



Wilson.- 

Altoona 

Fredonia 

Neodesha 

Miscellaneous.-. 

Woodson 

Yates Center 

^liscellaneous... 

Wyandotte 

Bonner Springs . 

Kansas City 

Rosedale 



34 



AW other: Residents of 
other States -. 



179 
6 
74 
89 
10 
52 
37 
15 

2,515 
50 

2,456 



268 



KENTUCKY 



State total 

Returns, Form 1040, 
showing no net income, 
not included in general 
tables 

Total in general 
tables .. 

Adair 

Columbia 

^ Mi.scc^llanenus 

■ Allen: ScottsviUe-- 

H Anderson: Lawrence- 

■ burg 

■ Ballard 

■ WickhlTe 

H Miscellaneous 

k 



Barren 

Glasgow 

Miscellaneous. - . 

Bath: Miscellaneous.. 

Bell - 

Middlesboro 

Fineville 

Miscellaneous 

Boone: Miscellaneous. 

Bourbon... 

Paris 

Miscellaneous 

Boyd - --- 

-Ashland 

Catlettsburg 

Miscellaneous 




Boyle 305 

Danville 294 

Miscellaneous ' 11 

Bracken ' 71 

Augusta J 52 

Miscellaneous ' 19 

Breathitt 27 

Jackson I 25 

Miscellaneous- ' 2 

Breckinridge ' 44 

Cloverport I 17 

Miscellaneous 27 

Bullitt ! 26 

Lebanon Junction...; 9 

Miscellaneous. 17 

Butler: Miscellaneous.-! 2 

Caldwell - I 115 

Princeton I 104 

Miscellaneous i 11 



160 



STATISTICS OF INCOME 



Table 11. — -Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

KENTUCKY— Continued 



County and city 



Calloway. 

Murray 

Miseellaneous 

Campbell 

Ballevne 

Clifton. (See New- 
port."* 

Dayton 

Fort Thomas 

Newport* 

Southgate. (See 

Newport.) 
Miscellaneous 

Carli.'^le 

BardwelL 

Mi.^ccllaneous 

Carroll 

Carrollton 

Miscellaneous 

Carter _ 

Olive Hill 

Miscellaneous 

Casey: Miscellaneous.- 

Christian 

Hopkinsville 

Miscellaneous 

Clark 

Winchester 

?vIiscellaneous 

Clay: Miscellanjous 

Crittenden 

Marion... 

ISI iscellaneous 

Cumberland: Miscella- 
neous 

Daviess 

O wensboro_ _ 

Miscellaneous 

Edmonson: Miscelline- 
ous 

Estill 

Irvine 

Ravenna 

Miscellaneous 

Fayette 

Lexington 

Miscellaneous 

Fleming 

Flemiagsburg 

Miscellaneous 

Floyd... 

Prestonburg 

Wayland 

Weeksbury 

Wheelwright 

Miscellaneous 

Franklin 

Frankfort 

Miscellaneous 

Fultou 

Fulton 

Hickman 

Gallatin: Miscellaneous. 

Garrard 

Lancaster 

Miscellaneous 



Num- 
ber of 
returns 



69 

65 

4 

2,403 

342 



211 

780 

1,038 



291 
255 
36 
317 
312 
5 



573 
549 
24 



County and city 



Grant: Miscellaneous... 

Graves 

Mayfield 

Miscellaneous 

Grayson: Miscellaneous. 
Green: Miscellaneous... 

Greenup 

Greenup.. 

Raceland 

Russell 

Miscellaneous 

Hancock: Miscellaneous. 

Hardin 

Elizahethtown 

Miscellaneous 

Harlan... 

Evarts 

Harland 

Miscellaneous 

Harrison 

Cynthiana 

Miscellaneous 

Hart: Miscellaneous 

Henderson 

Henderson 

Miscellaneous 

Henry 

Eminence 

Miscellaneous 

Hickman 

Clinton 

Miscellaneous 

Hopkins 

Dawson Springs 

E arlington 

Madisonville. - 

Mortons Gap . 

Miscellaneous 

Jackson: Miscellaneous.. 

Je (lerso n 

Louisville 

Miscellaneous _ 

Jessamine 

Nicholasville 

Miscellaneous 

Johnson 

Paintsville..- 

Van liear 

Miscellaneous 

Kenton 

Covington 

Ludlow 

Miscellaneous 

Knott: Miscellaneous... 

Knox 

Barbourville 

Miscellaneous 

Larue 

Hodgenville 

Miscellaneous 

Laurel: I>ondon 

Lawrence 

Louisa 

Miscellaneous 



Num- 
ber of 

returns 



42 



214 

208 

6 



30 



150 
17 
9 

108 
16 



82 

63 

19 

412 

7 

135 

270 

145 

133 

12 



18 



234 

230 

4 

51 

25 

26 

8 

7 

1 

2.50 

28 

36 

168 

4 

14 



13, 336 

12, 825 

511 

77 

68 

9 

89 

70 

12 

7 

3,073 

2,816 

234 

23 



County and city 



Lee 

Beatty ville 

Miscellaneous 

Leslie: Miscellaneous... 

Letcher 

Jenkins 

Neon 

Seco 

Whitesburg 

Miscellaneous 

Lewis 

■ Vancebiu-g 

Miscellaneous 

Lincoln.. 

Stanford 

Miscellaneous 

Livingston: Miscellane- 
ous 

Logan . 

Russellville 

Miscellaneous 

Lyon 

Eddyville 

Miscellaneous 

McCracken: Paducah... 
McCreary: Miscellane- 
ous 

McLean 

Livermore 

Miscellaneous. 

Madison 

Berea 

Richmond 

Miscellaneous 

Magoffin: Miscellane- 
ous 

Marion 

Lebanon 

Miscellaneous 

Marshall 

Benton 

Miscellaneous 

Martin: Miscellaneous.. 

Mason 

Mays ville 

Miscellaneous 

Meade: Miscellaneous.. 
Menifee: Miscellaneous. 

Mercer 

Harrodsburg 

Miscellaneous 

Monroe: Miscellaneous.. 

Montgomery: Mount 

Sterling 

Morgan: Miscellaneous. 

Muhlenberg 

Central City 

Drakesboro 

Greenville 

Miscellaneous 

Nelson 

Bardstown 

Miscellaneous 



Num- 
ber of 
returns 



12 



121 

45 
13 

8 
21 
34 
23 
17 

6 
60 
41 
19 



20 



6 

251 

75 

173 

3 



249 

236 

13 



8 
1 

117 
101 
61 



154 
10 



131 
42 
6 
6S 
17 
84 
68 
22 



* Includes Clifton and Southgate. 



STATISTICS OF INCOME 



161 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

KENTL'CKY— Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 

returns 


County and city 


Num- 
ber of 
returns 


Nicholas. 


46 
44 
3 
41 


Robertson: Miscellane- 
ous - 


2 

14 

26 

1 


Warren 


312 


Carlisle 


Bowhng Green 

Miscellaneous 

Washington . 


298 


Miscellaneous 

Ohio 


Rockcastle: Miscellane- 
ous - - 


14 
42 


Beaver Dam .. ..j 14 1 


Rowan: Miscellaneous.. 
Russell: Miscellaneous.- 

Scott 


Springfield. 


40 


Hartford 


17 


Miscellaneous 


2 


Miscellanedus 

Oldham ... 


11 
71 
33 
38 


10 


160 
157 
3 
129 
119 

10 

40 

^^ 1 
39 

38 

1 


Monticello .. .. 


9 


La Grange. .... 


Georgetown.. 


Miscellaneous 

Webster 


1 


Miscellaneous 


Miscellaneous 

Shelby 


54 






31 


Owen: Miscellaneous 


22 


Shelbyville 


Miscellaneous. 

Whitley 


23 




Miscellaneous 

Simpson: Franklin 

Spencer: Miscellaneous.. 
Tarlor 


151 




41 


Corbin... 


88 


Falmouth 


31 

10 
185 
120 

65 

285 

5 

10 
113 
157 


Williamsburg 

Miscellaneous 

Wolfe: Miscellaneous... 

Woodford . 


53 


Miscellaneous 


10 


Perry 


Campbellsville 

Miscellaneous 

Todd: Miscellaneous.... 

Trigg 




Hazard 


5 


Miscellaneous 

Pike 


41 


158 


HeUier 


28 

26 

2 


Versailles. .. 


117 


McVeigh 


Cadiz 


Miscellaneous 

Another: 

Residents of other 
States 


41 


Pikeville 


Miscellaneous 

Trimble: Miscellaneous. 




Miscellaneous 


5 




Powell: Miscellaneous. . 


4 


90 

47 

32 

6 

5 


385 


Pulaski 


162 

22 

125 

5 


Morganfleld 

Sturgis 


Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 




Burnside 




Somerset . . 


Uniontown 




Miscellaneous 


Miscellaneous 


18 









LOUISIANA 



State total 


34,649 
1,670 


Bossier 

Bossier . . . . 


130 
35 
24 
71 
4,076 
3,808 
41 

227 

934 
33 

713 
53 
67 
68 




52 


Returns, Form 1040, 


Jackson.. 


13 


showing no net in- 
come, not included in 


Plain Dealing 

Miscellaneous 

Caddo 


Miscellaneous 

Evangeline 


39 
46 


general tables 


Ville Platte 


30 






Miscellaneous 

Franklin 


15 


Total in general 


32, 979 




104 


tables 


Miscellaneous 


Winnsboro 


64 




Miscellaneous 


40 


Acadia 


340 

38 

177 

80 

45 

114 

38 

6 

64 

6 

112 

76 

36 

56 

35 

21 

100 

41 

5 

10 

25 

19 

105 

86 

13 

6 

87 

41 

13 

33 




55 


Church Point. ... 


Lake Charles 

Sulphur 


Colfax 


20 


Crowley 


Miscellaneous 


36 


Ravne 




270 


Miscellaneous 


Miscellaneous 

Caldwell: Miscellaneous. 
Cameron: Miscellane- 
ous 




76 


Allen 


New Iberia 


162 


Elizabeth 

Kinder 


47 
1 


Miscellaneous 

Iberville - 


33 
199 




Plaquemine 


134 


Miscellaneous 


Catahoula- 


White Castle 

Miscellaneous 


28 
37 


27 
9 

18 
227 

97 

121 

9 

99 

58 

23 

18 
209 

16 
140 

53 
1,767 
1,695 

72 
113 
103 

10 


Donaldsonville 

Miscellaneous 




51 


Miscellaneous 

Claiborne 




28 


Jonesboro 


18 




Haynesville.- -. 


Miscellaneous 

Jefferson 


6 


NapoleonviUe 




380 


Miscellaneous 


Miscellaneous 




116 


.\voyelles 




34 


Bunkie 






21 


Cottonport 




Miscellaneous 


21U 


Mansura 


Miscellaneous 


208 


Marksville 




106 


Miscellaneous 




Lake .\rthur 

Welsh -- 


18 


Beauregard 


Mansfield 


46 


De Ridder 


Miscellaneous 

East Baton Rouge 

Baton Rouge 

Miscellaneous 

Eiist Carroll 


Miscellaneous 


40 


Merry ville 


363 


Miscellaneous 


Lafayette 


321 


Bienville 


Miscellaneous 

La Fourche .-. 


32 




206 


Qibsland 


Lake Providence 

Miscellaneous 


Thibodaux 


121 


Miscellaneous 


Miscellaneous 


85 



162 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and toionships, showing 
number of returns — Continued 



LOUISIANA— Continued 



County and city 



La Salle 

Jena 

Miscellaneous 

Lincoln 

Ruston.. 

Miscellaneous 

Livingston 

Denham Springs... 

Miscellaneous 

Madison 

Tallulah 

Miscellaneous 

Morehouse 

Bastrop... -- 

Miscellaneous 

Natchitoches 

Natchitoches 

Aliscellaneous 

Orleans: New Orleans.. 

Ouachita 

Monroe 

West Monroe 

Miscellaneous 

Plaquemine: Miscella 
neous 

Pointe Coupee 

New Roads.- 

Miscellaneous 

Rapides 

.Alexandria 

Qleumora 

Lecompte 

Pineville 

Jiliscellaneous 

Red River: MiscellanC' 
ous 

Richland 

Delhi 

Rayville. 

Miscellaneous 



Num- 
ber of 
returns 



75 

15 

60 

166 

147 

19 

40 

22 

18 

122 

102 

20 

216 

185 

31 

147 

104 

43 



17, 885 



1,230 

1,109 

86 

35 



53 



55 



110 
21 
49 
40 



County and city 



Num- 
ber of 
returns 



Sabine 

Many 

Zwolle.. 

Miscellaneous 

St» Bernard: Miscella 
neous 

St« Charles: Miscellane 
ous 

Sti Helena: Miscellane 
ous 

St. James 

Lutcher 

Miscellaneous 

St. John the Baptist: 
Miscellaneous 

St. Landry 

Eunice 

Melville 

Opelousas 

Washington 

M iscellaneous 

St. Martin 

Breaux Bridge 

St. Martinville 

Miscellaneous 

St. Mary. 

Berwick 

Franklin.. 

Morgan City 

Patterson 

Miscellaneous 

St. Tammany 

Covington 

Mandeville 

Slidell. 

Miscellaneous 

Tangipahoa 

Amite 

Hammond 

Independence 

Kentwood 

Ponchatoula 

Miscellaneous 



101 
37 
20 
44 



320 
32 
33 

183 
12 
60 
69 
20 
37 
12 

253 
9 

104 
94 
25 
21 

188 
79 
17 
62 
30 

282 
38 

168 
9 
11 
37 
19 



County and city 



Tensas: Miscellaneous.. 

Terrebonne 

Houma 

Miscellaneous 

Union 

Farmerville 

Miscellaneous 

Vermillion 

Abbeville 

Gueydan 

Kaplan 

Miscellaneous 

Vernon 

Leesville 

Miscellaneous 

Washington 

Bogalusa 

Miscellaneous 

Webster 

Cotton Valley 

Minden 

Springhill 

Miscellaneous 

West Baton Rouge 

Port Allen 

Miscellaneous 

West Carroll 

Oak Grove 

Miscellaneous 

West Feliciana: Miscel- 
laneous... 

Winn 

Winnfleld 

Miscellaneous 

All other: 

Residents of other 
States ., 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



Num- 
ber of 
returns 



MAINE 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Total in general 
tables 

Androscoggin 

.'Auburn 

Lewiston 

Lisbon 

Livermore 

Livermore Falls 

Mechanic Falls 

Poland 

TuFner 

Webster 

Miscellaneous 




1,610 

568 

809 

58 

1 

78 

52 

26 

2 

11 

5 



Aroostook 

Ashland 

Blaine 

Bridgewater.. 

. Caribou 

Eagle Lake... 

Easton 

Fort Fairfield 
Fort Kent... 
French ville.. 
Grand Isle... 

Houlton 

Island Falls.. 

Limestone 

Madawaska.. 

Mapleton 

Mars Hill 

Monticello... 
Presque Isle.. 
Sherman 



1,045 

10 

1 

5 

153 

9 

39 

131 

43 

2 

2 

226 

7 

33 

40 

10 

36 

7 

207 

4 



Aroostook— Continued 

Stockholm 

Van Buren 

Washburn 

Miscellaneous 

Cumberland 

Bridgton 

Brunswick 

Cape Elizabeth 

Cumberland 

Falmouth __- 

Freeport 

Gorham 

Gray 

Harpswell 

New Gloucester 

Portland 

Scarborough. 

South Portland 

Standish 



STATISTICS OF INCOME 



163 



Table 11. — Individual returns for 1.930, by counties, cities, and tournships, showing 
number of returns — Continued 

MAINE— Continued 



County and city 



Cumberland — Con. 

West brook 

Windham 

Yarmouth 

Miscellaneous 

Franklin 

Farmington .- 

Jay -- 

Eangfield 

Phillips 

Rangeley 

Wilton. 

Miscellaneous 

Hancock.. _. 

Bar Harbor 

Blue Hill 

Bucksport -. 

Deer Isle 

Ellsworth 

Qouldsboro 

Mount Desert 

Stonington 

Miscellaneous 

Kennebec 

Augusta 

Benton. 

China. 

Clinton 

Farmingdale 

Gardiner 

Hallowell 

Monmouth 

Oakland 

Randolph 

Vassalboro 

Waterville 

Winslow 

Winthrop 

Miscellaneous 

tnox 

Camden 

Rockland.- 

Rockport 

St. George 

Thomaston 

Union 

Vinalhaven 

Warren... 

Miscellaneous 

Lincoln 

Boothbay 

Boothbay Harbor. 
Bristol 



Num- 
ber of 
returns 



216 

33 

62 

74 

310 

122 

27 

10 

9 

51 

62 

29 

645 

211 

19 

65 

6 

113 

5 

75 

18 

133 

1,687 

587 

6 

5 

19 

4 

190 

50 

6 

48 

11 

9 

621 

11 

66 

54 

642 

129 

349 

23 

14 

71 

8 

11 

17 

20 

253 

18 

58 

7 



County and city 



Lincoln— Continued. 

Waldoboro 

Wiscasset 

Miscellaneous 

Oxford 

Bethel 

Dixfleld 

Fryeburg 

Mexico 

Norway 

Oxford 

Paris and South 

Paris 

Rumford 

Miscellaneous 

Penobscot 

Bangor 

Brewer 

Corinna 

Dexter 

East Millinocket... 

Enfield 

Hampden 

Hermon 

Rowland 

Lincoln 

Milford 

Millinocket 

Newport.-. 

Old Town 

Orono 

Orrington 

Patten... 

Miscellaneous 

Pixcataquis 

Brownville 

Dover-Foxcroft 

Greenville 

Guilford 

Milo 

Monson.. 

Sangerville 

Miscellaneous 

Sagadahoc 

Bath 

Richmond 

Topsham 

Miscellaneous 

Somerset 

.\nson 

Bingham 

Fairfield 

Hartland 



Num- 
ber of 
returns 



32 
31 
107 
623 
46 
28 
32 
40 
51 
16 

72 

253 

85 

2,058 

1,320 

116 

7 

68 

38 

7 

23 

1 

11 

40 

13 

197 

16 

98 

56 

3 

9 

35 

263 

37 

75 

42 

38 

42 

12 

8 

9 

390 

301 

34 

30 

25 

480 

29 

64 

62 

5 



County and city 



Somerset— Continued. 

Madison 

Norridgewock 

Pittsfield 

Skowhegan 

St. Albans 

Miscellaneous 

Waldo 

Belfast 

Searsport 

Winterport 

Miscellaneous 

Washington 

Baileyville 

Calais 

Cherryfield 

Danforth 

East Machias 

Eastport 

Jonesport 

Lubec 

Machias 

Millbridge 

Miscellaneous 

York. 

Berwick.. 

Biddeford 

Buxton 

Eliot 

Hollis 

Kennebunk 

Kennebun kport 

Kittery.. 

Lebanon 

Limerick 

North Berwick 

Old Orchard 

Parsonsfield 

Saco 

Sanford 

South Berwick 

Wells 

York 

Miscellaneous 

All other: 

Residents of other 
States 

Residents of foreign 
countries (.Ameri- 
can citizens ;ind 
aliens) 



Num- 
ber of 
returns 



77 

6 

52 

135 

2 

48 

236 

156 

19 

8 

53 

412 

40 

108 

9 

23 

6 

72 

8 

37 

31 

12 

66 

1,558 

34 

321 

21 

13 

8 

104 

45 

99 

7 

19 

40 

65 

20 

223 

306 

51 

47 

100 

35 



MARYLAND 



State total , 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables... , 

Total in general 
tables. 

.\.llegany 

Cumberland 

Frostburg 

Lonaconing 

Mount Savage 

Westernport 

Miscellaneous 

.A.nne Arundel 

Annapolis 

Miscellaneous 

City of Baltimore 



70, 104 



1,678 



68.426 



1,836 

1,461 

137 

51 

40 

50 

97 

1,155 

716 

439 



40.050 



Baltimore 

Catonsville 

Towson 

Miscellaneous 

Calvert: Miscellaneous 

Caroline 

Denton 

Federalsburg 

Miscellaneous 

CarroU 

Union Bridge. 

Westminster 

Miscellaneous 

Cecil 

Elkton 

North East 

Port Deposit 

Miscellaneous 



Charles: Miscellaneous.. 

Dorchester 

Cambridge 

Hurloek 

Miscellaneous 

Frederick 

Brunswick. 

Frederick... 

Miscellaneous 

Garrett 

Oakland 

Miscellaneous 

Harford... 

-\berdeen 

Belair 

Havre de Grace 

Miscellaneous 

Howard. 

EUicott City 

-Miscellaneous 



120 



316 

255 

14 

47 

944 

115 

595 

234 

112 

60 

52 

526 

125 

126 

144 

131 

293 

147 

146 



164 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties., cities, and totvnships, showing 
number of returns — Continued 



MARYLAND— Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


Kent 


177 

115 

62 

3,414 

1,318 

220 

499 

1,377 

1,372 

22 

321 

147 

174 

708 

132 

80 

52 


St. Marys: Miscella- 


71 


Worcester 


237 




Berlin 


53 


Miscellaneous 


Somerset 


Pocomoke City 

Snow Hill 


84 
46 


136 

68 

68 
349 
241 

40 

68 
1,274 

12 
1,098 

45 
119 
421 
396 

25 


Chevy Chase -- 


Crisfleld 


Miscellaneous 

All other: 

Residents of other 
States 


54 




Miscellaneous 

Talbot 




Tacoma Park 




Miscellaneous 


Easton -. 






St. Michaels-. 

Miscellaneous 

Washington 


6,250 


Capitol Heights 

Hyattsville -. 


Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 






Boonsboro 




Mount Rainier 

Miscellaneous 

Queen Anne 




6,917 


Williamsport 

Miscellaneous 






Center ville 






Miscellaneous 


Miscellaneous 





MASSACHUSETTS 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included 
in general tables 

Adjustment — subtract 
to reconcile with gen- 
eral tables I 

Total in general 
tables 

Barnstable 

Barnstable 

Bourne 

Chatham.. 

Dennis 

Falmouth.. 

Harwich 

Orleans 

Provincetown 

Sandwich 

Yarmouth 

Miscellaneous 

Berkshire. 

Adams 

Cheshire... 

Clarksburg 

Dalton 

Great Barrington.. 

Hinsdale... 

Lanes borough 

Lee 

Lenox 

New Marlborough. 

North Adams 

Pittsfield 

Sheffield 

Stockbridge 

West Stockbridge. - 

Williamstown 

Miscellaneous 

Bristol 

Acushnet 

Attleboro 

Berkley. 

Dartmouth 

Dighton 

Easton 

Fairhaven 

Fall River 

Freetown 

Mansfield 

New Bedford 

North Attleboro. -. 

I See text, p. 19. 



6,638 



5,442 



202, 253 



1,487 

442 

135 

81 

55 

283 

107 

59 

110 

69 

81 

65 

6,285 

332 

34 

2 

194 

316 

25 

20 

202 

150 

8 

845 

2,712 

41 

113 

10 

236 

45 

10,002 

31 

910 

8 

100 

73 

183 

364 

2,625 

25 

257 

3,226 

510 



Bristol— Continued. 

Norton 

Raynham 

Rehoboth 

Seekonk 

Somerset 

Swansea 

Taunton 

Westport 

Dukes 

Edgartown 

Oak Bluffs 

Tisbury 

Miscellaneous... 

Essex 

Amesbury 

Andover 

Beverly 

Danvers 

Essex 

Georgetown 

Gloucester 

Groveland 

Hamilton 

Haverhill 

Ipswich — 

I/awrence 

Lynn 

Lynnfield 

Manchester 

Marblehead 

Merrimac 

'Methuen 

Middleton 

Nahant.. 

Newbury 

Newburyport... 
North Andover. 

Peabody.. 

Rockport 

Rowley 

Salem — 

Salisbury 

Saugus 

Swampscott 

Wenham , 

West Newbury. 
Miscellaneous.. 

Franklin — 

Buckland 

Colrain 

Deerfield 

Erving 

Greenfield 



659 

37 

151 

72 

584 

324 

741 

156 

42 

,920 

48 

453 

,239 

66 

16 

111 

,401 

3 

20 

85 

9 

559 



Franklin— Continued. 

Montague — 

Northfleld 

Orange 

Shellburne 

Sunderland 

Whately 

Miscellaneous 

Hampden 

Agawam 

Chester 

Chicopee... 

East Longmeadow 

Holyoke.- 

Longmeadow 

Ludlow — 

aionson 

Palmer 

Russell 

Southwick 

Springfield 

Westfield 

West Springfield.. 

Wilbraham 

Miscellaneous 

Hampshire 

Amherst... 

Belchertowu 

Easthampton 

Hadley — 

Harfield 

Huntington 

Northampton 

South Hadley 

Ware. 

Williamsburg 

Miscellaneous 

Middlesex 

Acton 

Arlington 

Ashland — 

-\yer 

Bedford 

Belmont 

Billerica 

Burlington 

Cambridge 

Chelmsford 

Concord 

Dracut 

Everett 

Framingham 

Groton 

Holliston — 



STATISTICS OF INCOME 



165 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

MASSACHUSETTS— Continued 



County and city 



Middlesex— Continued 

Hopkinton 

Hudson 

Lexington 

Lincoln _.- 

Littleton 

Lowell 

Maiden - 

Marlborough 

Maynard 

Medford 

Melrose.- 

Natick - 

Newton.. 

North Reading 

Pepperell 

Reading 

Shirley ._ 

Somerville 

Stoneham 

Stow.... 

Sudbury. 

Tewksbury 

Townsend 

Tyngsborough 

Wakefield 

Waltham 

Watertown 

"Wayland 

Westford.... 

Weston. 

Wilmington 

Winchester 

Woburn 

Miscellaneous 

Nantucket: Nantucket. 

Norfolk 

Avon.. 

Bellingham 

Braintree 

Brookline 

Canton.. 

Cohasset 

Dedham 

Dover 

Foxborough 

Franklin 

Holbrook 

Medfield 

Medway 

Millis 

^Tilton 



Num- 
ber of 
returns 



298 

855 

162 

81 

2,951 

2,810 

488 

216 

3,261 

2,441 

672 

8,637 

48 

84 

773 

35 

4,503 

456 

43 

67 

35 

34 

23 

845 

1,529 

2,260 

178 

88 

354 

114 

1,747 

839 

86 



112 



24,823 

49 

21 

980 

8,842 

339 

299 

1,042 

108 

163 

312 

94 

79 

101 

70 

1,812 



County and city 



Norfolk— C ontinued . 

Needhan 

Norfolk.. 

N'orwood 

Plainville 

Quincy. 

Randolph 

Sharon 

Stoughton 

Walpole 

Wellesley 

Westwood 

Weymouth 

Wrentham 

Plymouth 

.\bingiou 

Bridgewater 

Brockton 

Carver 

Duxbury 

East Bridgewater. 

Hanover 

Hanson 

Hingham — 

Hull. 

Kingston 

Lakeville 

Marion 

Marshfleld 

Mattapoisett 

Middleborough... 

Norwell 

Pembroke 

Plymouth 

Rochester 

Rockland... 

Scitutate 

Wareham 

West Bridgewater 

Whitman 

Miscellaneous 

Suffolk 

Boston 

Chelsea 

Revere 

Wiiithrop 

Worcester... — 

Ashburnham 

Athol 

.\uburn 

Barre 

Berlin 

Blackstone 

Boylston 



Num- 
ber of 
returns 



987 

45 

842 

47 

4,0.58 

248 

275 

297 

416 

1,743 

119 

836 

99 

8,060 

229 

2.53 

2,697 

40 

111 

89 

114 

54 

619 

87 

87 

7 

104 

141 

67 

320 

44 

49 

585 

17 

1, 517 

236 

213 

60 

295 

25 

50,503 

46. 909 

1,155 

934 

1,505 



169 
61 
407 
136 
87 
22 
40 
22 



County and city 



Worcester— Continued. 

Brookfleld 

Carlton 

Clinton 

Douglas — 

Dudley 

Fitchburg 

Gardner 

Grafton — 

Hardwick 

Holden 

Hopedale 

Hubbardston 

Lancaster 

Leicester 

Leominster 

Lunenburg 

Mendon 

Milford 

Millbury 

Millville 

Northboro 

Northridge 

North Brookfleld.... 

Oxford 

Rutland 

Shrewsbury 

Southboro 

Pouthbridge 

Spencer 

Sterling 

Sturbridge 

Sutton 

Templeton 

Upton 

L'xbridge 

Warren 

Webster. 

Westboro 

West Boylston 

West Brookfleld 

Westminster 

Winchendon... 

Worcester 

Miscellaneous 



Num- 
ber of 
returns 



All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens).. 



no 

31 

33 

54 

42 

1,428 

604 

165 

32 

103 

118 

9 

80 

133 

745 

38 

24 

462 

191 

42 

72 

220 

105 

77 

58 

236 

143 

.537 

214 

32 

28 

24 

56 

36 

93 

73 

396 

161 

68 

44 

31 

194 

S, 944 

163 



1,562 



MICHIGAN 



I 



State total — 

Returns, Form 1040, 
showing no net in- 
come, not included in 

general tables 

Adjustment — subtract 
to reconcile with gen- 
eral tables 1 

Total in general 
tables 

Alcona: Miscellaneous. 



Alger. 

Munising 

Miscellaneous 

^ « See text, p. 19. 




-\llegan:. 

Allegan 

Otsego - 

Plainwell 

Wayland 

Miscellaneous 

Alpena 

-Alpena 

Miscellaneous 

.\ntrim 

Mancelona 

Miscellaneous 

.Arenac: Miscellaneous 

Baraga 

Baraga 

L'.\nse. 

Miscellaneous 




Barry 202 

Hastings 147 

Nashville 24 

Miscellaneous 31 

Bay 1.584 

Bay City 1,491 

Essexville 32 

Miscellaneous 61 

Benzie 107 

Frankfort ...I 67 

Miscellaneous i 40 

Berrien .- 2.040 

Benton Harbor 692 

Berrien Springs | 41 

Buchanan 241 

Niles 393 

New Buffalo | 40 

St. Joseph I 376 



166 



STATISTICS OF INCOME 



Table 11. — Individual rehnms for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

MICHIGAN— Continued 



County and city 



Berrien — Continued. 

Three Oaks 

AVatervliet 

Miscellaneous 

Branch.. 

Bronson 

Coldwater 

Ouincy 

Union City 

Miscellaneous 

Calhoun 

Albion 

Battle Creek 

Homer 

Marshall 

Miscellaneous 

Cass 

Cassopolis. 

Dowagiac 

Miscellaneous 

Charlevoix 

Boyne City 

Charlevoix 

East Jordan 

Miscellaneous 

Cheboygan 

Cheboygan 

Miscellaneous 

Chippewa 

Sault Ste. Marie. - 
Miscellaneoi:is 

Clare 

Clare 

Miscellaneous 

Clinton 

Ovid 

St. Johns 

Miscellaneous 

C rawford 

Grayling 

Miscellaneous 

Delta 

Escanaha 

Gladstone 

Wells 

Miscellaneous 

Dickinson. 

Iron Mountain 

Norway 

Kingsforcl 

Miscellaneous 

Eaton 

Bellevue 

Charlotte 

Eaton Rapids 

Grand Ledge 

Miscellaneous 

Emmet. 

Harbor Springs... 

Petoskey 

Miscellaneous 

Genesee 

Clio .- 

Davison 

Fenton 

Flint 

Flushing 

Mount Morris.. - 
Miscellaneous 

Gladwin.. 

Gladwin 

Miscellaneous 

Gogebic 

Bessemer 

Iron wood 



Num- 
ber of 
returns 



63 

52 

142 

313 

52 

216 

23 

20 

2 

,774 

278 

,243 

31 

179 

43 

283 

54 

195 

34 

175 

49 

75 

30 

21 

176 

121 

55 

403 

372 

31 

60 

44 

16 

207 

26 

113 

68 

74 

68 

6 

652 

454 

114 

18 

66 

563 

430 

82 

1 

50 

438 

22 

167 

103 

105 

41 

408 

85 

277 

46 

1,414 

37 

40 

111 

),012 

51 

51 

112 

50 

34 

16 

680 

122 

4,57 



County and city 



Gogebic — Continued. 

Wakefield 

Miscellaneous 

Grand Traverse 

Traverse City 

Miscellaneous 

Gratiot 

Alma 

Ithaca 

St. Louis 

Miscellaneous 

Hillsdale 

Hillsdale 

Jonesville 

Miscellaneous 

Houghton 

Calumet 

Hancock 

Houghton _-_ 

Lake Linden 

Laurium... _ 

South Range 

Miscellaneous 

Huron 

Bad Axe 

Harbor Beach 

Sebewaing 

Miscellaneous 

Ingham 

East Lansing 

Lansing 

Leslie 

Mason 

Williamston 

Miscellaneous 

Ionia 

Belding 

Ionia 

Lake Odessa 

Portland. .__ 

Miscellaneous 

Iosco 

East Tawas 

Tawas City 

Miscellaneous 

Iron 

Caspian 

Crystal Falls 

Iron River 

Stambaugh 

ISIiscellaneous 

Isabella. 

Mount Pleasant. 
Miscellaneous 

Jackson 

•Jackson 

Miscellaneous 

Kalamazoo 

Kalamazoo 

Vicksburg 

Miscellaneous 



Num- 
ber of 
returns 



Kalkaska: 
ous 



Miscellane- 



Kent 

Cedar Springs 

Grand Rapids 

Grandville 

Lowell --- 

Rockford 

Sparta 

Miscellaneous 

Keweenaw: Miscellane- 



48 
53 

395 

374 
21 

331 

171 
68 
39 
53 

289 

205 

25 

59 

1,140 

251 

247 

252 
66 

176 
12 

136 

294 
83 
88 
34 
89 
3,399 

216 
2,987 
15 
88 
26 
67 

463 
87 

252 
36 
40 
48 

100 
38 
25 
37 

346 
20 
85 

178 
35 
28 

230 

189 

41 

2,576 

2,446 

130 

2,870 

2, 708 

41 

121 



24 

"9,'3'00 

17 

8.912 

39 

62 
57 
136 



County and city 



Lake: Miscellaneous 



Lapeer 

Imlay City... 

Lapeer 

Miscellaneous. 



Leelanau: Miscellane- 
ous 



ous 



39 



Lenawee 

Adrian 

Blissfield 

Clinton 

Hudson 

Morenci 

Tecumseh 

Miscellaneous 

Livingston 

Brighton 

Howell 

Towlerville 

Miscellaneous 

Luce 

Newberry 

Miscellaneous 

Mackinac 

Stilgnace 

Miscellaneous 

Macomb 

Centerline 

East Detroit 

!^Iount Clemens - 
New Baltimore. - 

Richmond 

Romeo 

Roseville 

Sti Clair Shores.. 
Miscellaneous 

Manistee.. 

Manistee 

Miscellaneous 

IMarquette 

Ishpeming 

Marquette 

Negaunee 

Miscellaneous 

Mason 

Ludington 

Scottville 

Miscellaneous... 

Mecosta 

Big Rapids 

Miscellaneous.. - 

iNIenominee 

Menominee 

Miscellaneous.-. 

Midland 

Midland 

Miscellaneous... 



Num- 
ber of 
returns 



Missaukee: Miscellane- 
ous 



Monroe 

Dundee 

Monroe 

Miscellaneous. 

Alontcalm .— 

Greenville 

Miscellaneous. 



Montmorency: Miscel- 
laneous - --- 



STATISTICS OF INCOME 



167 



Table 11.- — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

MIC HIG AX— Continued 



County and city 



Xuni- 
I ber of 



County and city 



X^uni- 
ber of 

returns 



County and citv 



Num- 
ber of 
returns 



Muskegon 

Muskegon -.. 

Muskegon Heights. 
North Muskegon.. 

Whitehall 

Miscellaneous 

Newaygo 

Fremont 

Newaygo -.. 

Miscellaneous 

Oakland... 

Berkley 

Birmingham 

Bloomfleld Hills... 

Clawson 

Farmington 

Ferndale 

Holly 

Milford 

Oak Park 

Oxford 

Pleasant Ridge 

Pontiac 

Rochester 

Royal Oak 

Miscellaneous 

Oceana 

Hart 

Shelby 

Miscellaneous 

Ogemaw 

West Branch 

Miscellaneous 

Ontonagon 

Ontonagon 

Miscellaneous 

Osceola 

Evart 

Reed City 

Miscellaneous 

Oscoda: Miscellaneous 

Otsego 

Gaylord. 

Miscellaneous 

Ottawa 

Coopersville 

Grand Haven 

Holland 

Spring Lake 

Zeeland 

M iscellaneou s 



60 

47 

13 

1,187 

29 

293 

P06 

65 

121 

73 



1,915 

1,603 

114 

54 

44 

100 

162 

73 

46 

43 

7,002 

52 

1,222 

173 

41 

152 

611 

69 

81 

1 

86 

295 

2,253 

186 

1,284 

496 

121 

58 

32 

31 

65 

52 

13 

116 

72 

44 

107 

36 

47 

24 



Presque Isle 

Onaway.- 

Rogers City 

Miscellaneous 

Roscommon: !Miscella 
neous 

Saginaw 

Chesaning 

Saginaw 

St. Charles 

]VIiscellaneous 

St. Clair 

Algonac 

Marine City 

Marysville. 

Port Huron 

St. Clair 

Yale 

Miscellaneous 

St. .Joseph 

Constantino 

Sturgis 

Three Rivers 

Miscellaneous 

Sanilac 

Croswell 

Sandusky 

Miscellaneous 

Schoolcraft 

Manistique 

Miscellaneous 

Shiawassee 

Coninna 

Durand 

Owosso 

Miscellaneous 

Tuscola 

Caro... 

Cass City 

Vassar 

Miscellaneous 

Van Buren 

Bangor 

Decatur 

Hartford 

Lawton 

Paw Paw 

South Haven 

Miscellaneous 



163 
U 

140 
12 



28 



3,058 

44 

2,852 

40 

122 

2,014 

128 

259 

17 

1,291 

199 

47 

73 

660 

37 

272 

251 

lOO 

194 

31 

48 

115 

148 

136 

12 

608 

22 

101 

422 

63 

280 

109 

34 

35 

102 

515 

46 

24 

51 

25 

90 

214 

65 



Washtena w 

Ann .\rbor 

Chelsea... 

Manchester 

Milan 

Saline 

Ypsilanti.. 

Miscellaneous 

Wayne 

Centerline. (See]STa- 
comb County.) 

Eearborn s 

Detroit 

.E corse 

Fordson (formerly 
Springwells; see 
Dearborn). 

Flat Rock 

Grosse Isle 

Grosse Pointe 

Garden City 

Grosse Point Farms. 
Grosse Point Park.. 

Hamtramek 

Highland Park 

Inkster 

Lincoln Park 

Melvindale 

NorthviUe 

Plymouth 

River Rouge 

Trenton 

Wayne 

Wyandotte 

Miscellaneous 

Wexford 

Cadillac. 

Iklanton 

Miscellaneous 



All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



2,472 

1.762 

51 

20 

51 

37 

509 

42 

84, 942 



1,848 

74, 386 

198 



50 

140 

,073 

2 

345 

840 

390 

,869 

6-1 
158 

39 
147 
351 
363 
165 
252 
943 
304 
270 
242 

18 

10 



2,51* 



MINNESOTA 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Total in general 
tables 

Aitkin 

Aitkin . 

Miscellaneous 

Anoka - 

Anoka 

Miscellaneous 

Becker 

Detroit Lakes 

Frazee 

Miscellaneous 

5 Includes Fordson. 




57, 539 



77 

50 

27 

111 

99 

12 

169 

133 

15 

21 



Beltrami 

Bemidji 

Miscellaneous 
Benton 

Sauk Rapids.. 

Miscellaneous 
Big Stone 

Ortonville 

Miscellaneous 
Blue Earth 

Lake Crystal. 

Mankato 

Miscellaneous 
Brown 

New Ulm 

Sleepy Eye..., 

Springfield 

Miscellaneous 



165 

154 
11 
51 
22 
29 

106 
59 
47 

681 
31 

591 
59 

325 

188 
63 
54 
20 



Carlton - 

Cloquet 

Miscellaneous 

C a r ve r 

Chaska 

Waconia 

Miscellaneous 

Cass 

Cass Lake 

Miscellaneous 

Chippewa 

Montevideo 

Miscellaneous 

Chisago: Miscellaneous 

Clay 

Barncsville 

Moorhead 

MisceUaneous 



304 

234 
70 

134 
43 
27 
64 
84 
36 
48 

140 
98 
42 



262 
14 

190 
58 



168 



STATISTICS OF INCOME 



Table 11. — Individual returns for 19S0, by counties, cities, and townships, showing 
number of returns — Continued 

MINNESOTA— Continued 



County and city 



Num- 
ber of 
returns 



County and city 



Num- 
ber of 
returns 



County and city 



Clearwater: Miscellane- 
ous -- 

Cook: Miscellaneous. -- 



Cottonwood 

Mountain Lake... 

Windom 

Miscellaneous 

Crow Wing 

Brainerd 

Crosby 

Ironton 

Miscellaneous 

Dakota 

Farmington 

Hastings 

South St. Paul 

Miscellaneous 

Dodge 

Kasson 

Miscellaneous 

Douglas 

.\le.xandria 

Osakis 

MisceUaneous 

Faribault 

Blue Earth. 

Wells - 

Winnebago 

M iscellaneous 

Fillmore 

Chatfield 

Lanesboro 

Preston 

Rushford 

Spring Valley 

Miscellaneous 

Freeborn 

-Ubert Lea 

Miscellaneous 

Goodhue 

Cannon Falls 

Kenyon 

Red Wing 

Zumbrota 

Miscellaneous 

Grant: Miscellaneous. 

Hennepin 

Crystal Bay 

Edina 

Excelsior.. 

Golden Valley 

Hopkins 

Minneapolis 

Richfield 

Robbinsdale 

St. Louis Park 

Wayzata 

Miscellaneous 

Houston 

Caledonia... 

Miscellaneous 

Hubfiard 

Park Rapids 

Miscellaneous 

Isanti 

Cambridge , 

Miscellaneous 

Itasca ... 

Bovey 

Coloraine 

Grand Rapids 

Keowatin , 

-Mashwauk 

Miscellaneous 



25 
53 
18 

390 

234 
91 
30 
35 

455 
32 
62 

271 
90 
70 
24 
46 

153 

104 
27 
22 

190 
74 
34 
34 
48 

212 
39 
24 
25 
29 
33 
62 

382 

327 
55 

457 
35 
36 

275 
46 
65 



Jackson 

Jackson 

Lakefield 

Miscellaneous 

Kanabec 

Mora 

Miscellaneous 

Kandiyohi 

Willmar 

Miscellaneous 

Kittson: Miscellaneous. 

Koochiching 

International Falls. 

MisceUaneous 

Lac qui Parle 

Dawson 

Madison 

Miscellaneous 

Lake 

Two Harbors 

Miscellaneous 

Lake of the Woods: Mis- 
cellaneous 

Le Sueur 

Le Sueur 

Montgomery 

New Prague 

Waterville 

Miscellaneous 

Lincoln: Miscellaneous. 

Lyon 

Marshall 

Tracy 

Miscellaneous 

McLeod 

Glencoe. 

Hutchinson 

Miscellaneous 

Mahnomen: Miscella- 
neous - 

Marshall... 

Warren 

Miscellaneous 

Martin.- 

Fairmont 

Miscellaneous 

Meeker 

Litchfield 

■ Miscellaneous 

Mille Lacs 

Milaca 

Princeton 

Miscellaneous 

Morrison 

Little Falls 

Miscellaneous 

Mower.- 

Austin 

Miscellaneous. 

Murray.. 

Slayton 

Miscellaneous 

Nicollet 

St. Peter 

Miscellaneous 

Nobles 

Adrian 

Worthington 

Miscellaneous 



120 
55 
26 
39 
39 
26 
13 
230 
181 
49 



157 

127 

30 

94 

34 

48 

12 

167 

161 



27 



172 
56 
25 
31 
17 
43 



243 
120 
73 
50 
185 
57 
79 
49 



76 
45 
31 
282 
208 
74 
155 
80 
75 
96 
31 
34 
31 
163 
121 
42 
367 
306 
61 
83 
38 
45 
126 
103 
23 
197 
21 
128 
48 



Norman 

Ada 

MiseeUaneous 

Olmsted 

Rochester 

Miscellaneous 

Ottertail 

Fergus Falls 

Pelican Rapids 

Perham 

Miscellaneous 

Pennington 

Thief River Falls. 
Miscellaneous 

Pine 

Pine City 

Sandstone 

Miscellaneous 

Pipestone 

Pipestone 

Miscellaneous 

Polk 

Crookston 

East Grand Forks 
Miscellaneous 

Pope 

Glenwood 

MisceUaneous 

Ramsey 

North St. Paul...- 

St. Paul 

White Bear Lake. 
Miscellaneous 

Red Lake 

Red Lake FaUs... 
MisceUaneous 

Redwood-- 

Redwood Falls 

MisceUaneous 

RenviUe 

Bird Island 

Olivia 

RenviUe 

MisceUaneous 

Rice 

Faribault 

Northfleld 

MisceUaneous 

Rock 

Luverne 

Miscellaneous 

Roseau 

Roseau 

Warroad 

Miscellaneous 

St. Louis.- 

Aurora 

Biwabik 

Buhl 

Chisholm 

Duluth 

Ely 

Eveleth 

QUbert 

Hibbing 

Mountain Iron 

Proctor 

Virginia. 

MisceUaneous 

Scott 

Belleplaine 

Jordan 

Shakopee 

Miscellaneous 



STATISTICS OF INCOME 



169 



Table 11. — Individual returns for 19S0, by counties, cities, and townships, showing 
number of returns — Continued 

MINNESOTA— Continued 



County and city 



Num- 
ber of 
returns 



County and city 



Num- 
ber of 
returns 



County and city 



Num- 
ber of 
returns 



Sherburne 61 

Elk River 39 

Miscellaneous 22 

Sibley 

Winthrop 20 

Miscellaneous 79 

Stearns 805 

Cold Spring 23 

Melrose 29 

Paynesville 39 

St. Cloud 562 

St. Joseph 12 

Sauk Center 63 

WaitePark 

Miscellaneous 

Steele 300 

Blooming Prairie — | 23 

Owatonna i 263 

Miscellaneous .- 14 

Stevens 108 

Morris. - 75 

Miscellaneous 33 

Swift 124 

Appleton-. -.- 40 

Benson 55 

Miscellaneous 29 



Todd 

Long Prairie 

Staples 

Miscellaneous 

Traverse. 

Wheaton 

Miscellaneous 

Wabasha.. 

Lake City 

Plainview. 

Wabasha 

M iscellaneous 

Wadena 

Wadena 

Miscellaneous 

Waseca 

Janesville 

Waseca 

Miscellaneous 

Washington 

Bay Port. 

Stillwater.. 

Miscellaneous 

Watonwan 

Madelia 

St. James 

Miscellaneous 



157 
50 
65 
42 
56 
37 
19 

241 

111 
26 
46 
58 
98 
80 
18 

157 
21 

114 
22 

383 
32 

239 

112 

164 
29 

104 
31 



Wilkin 

Breckenridge 

Miscellaneous 

Winona 

St. Charles 

Winona 

Miscellaneous 

Wright... 

Buffalo 

Cokato 

Miscellaneous 

Yellow Medicine 

Canby 

Granite Falls 

Miscellaneous 

All other: 

Eesidents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



116 
85 
31 
1,017 
22 

960 
35 

226 
49 
40 

137 

158 
57 
61 
40 



42 



MISSISSIPPI 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Adjustment — subtract 
to reconcile with gen- 
eral tables I 

Total in general 
tables 

.idams 1 

Natchez 

Miscellaneous 

-\lcom.. 

Corinth.. 

Miscellaneous 

.\mite 

Gloster 

Miscellaneous 

Attala 

Kosciusko 

Miscellaneous 

Benton: Miscellaneous. 

Bolivar 

Cleveland 

Rosedale 

Shaw 

Shelby 

Miscellaneous 

Calhoun 

Calhoun City 

Miscellaneous 

Carroll: Miscellaneous. 

Chickasaw 

Houston 

Okolona 

Miscellaneous 

' See text, p. 19. 



14, 196 

1,636 
413 



12, 147 



385 

383 

2 

176 

175 

1 

35 

17 

18 

88 

80 



646 

114 

75 

56 

63 

238 

7 

2 

5 



28 



Choctaw 

Ackerman 

Miscellaneous 

Claiborne 

Port Gibson 

Miscellaneous 

Clarke.. 

Quitman.. 

Stonewall 

Miscellaneous 

Clay 

West Point 

Miscellaneous 

Coahoma 

Clarksdale 

Miscellaneous 

Copiah 

Crystal Springs 

Hazlehurst... 

Miscellaneous 

Covington: Miscellane' 
ous... 

DeSota: Miscellaneous. 

Forrest 

Hattiesburg 

Miscellaneous 

Franklin 

Bude 

M iscellaneous 

George; Miscellaneous. 
Greene: Miscellaneous. 

Grenada... 

Grenada 

M iscellaneous 

Hancock 

Bay St. Louis 

Miscellaneous 





Harrison 

Bilosi 

Gulfport.. 

Long Beach.. 

Pass Christian 

Miscellaneous 

Hinds 

Jackson.. 

Miscellaneous 

Holmes 

Durant 

Lexington 

Miscellaneous 

Humphreys 

Belzoni 

Miscellaneous 

Issaquena: Miscellane- 
ous. 

Itawamba: Miscellane- 
ous 

Jackson 

Moss Point 

Ocean Springs 

Pascagoula 

Miscellaneous 

Jasper: Miscellaneous.., 
Jefferson: Miscellaneous 
Jefferson Davis: Miscel- 
laneous 

Jones 

EUisville 

Laurel.. 

Miscellaneous 

Kemper 

Electric Mills 

Miscellaneous 

La Fayette 

Oxford 

Miscellaneous 



743 

246 

393 

10 

57 

37 

1,889 

1,778 

111 

233 

51 

66 

116 

136 

91 

45 



20 



154 
33 
50 
65 



402 
24 

365 
13 
41 
5 
36 
46 
44 



170 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



MISSISSIPPI -Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 




59 

38 

14 

7 

775 

766 

9 


Noxubee --- 


104 
44 
60 
71 
63 
8 

126 
19 
42 
65 

108 
67 
29 
12 


Tallahatchie. 


ISl 




Macon . 


Charleston 


38 


Sumrall . 


Miscellaneous 

Oktibbeha 


Miscellaneous 

Tate 


143 




54 




Starkville 


Senatobia 


33 


Meridian 


Miscellaneous 

Panola 


Miscellaneous 

Tippah 


21 




3.=. 








oo 




27 
20 


Sardis .. 


Miscellaneous. 

Tishomingo 

luka 


13 


ous -- 


Miscellaneous 

Pearl River 


IS 




13 






Miscellaneous 

Tunica 






182 

6 

159 

17 

708 

552 

63 

93 

184 

174 

7 

3 

316 

300 

16 

181 

168 

13 

113 

107 

6 

77 

60 

17 

187 

101 

79 

7 

70 

60 

10 

58 

52 

6 

65 

31 

22 

12 


Poplarville 


114 




Miscellaneous 

Perry: Miscellaneous 

Pike_-_ 


Tunica 


56 




Miscellaneous 

Union 


58 




12 


86 






8.=; 


Greenwood . 


306 

238 

33 

24 
11 


Miscellaneous 1 












Walthall: Tylertown 

Warren 


31 




Summit. ._- -. 


870 




Miscellaneous 

Pontotoc: Pontotoc 

Prentiss: Booneville 


Vicksburg 


853 




Miscellaneous 

Washington 


17 




29 
35 


769 




Greenville 


527 




Hollandale 

Leland 


41 




78 
29 
49 
28 
5 
23 
58 
40 
18 


111 


Madison 


Marks 


Miscellaneous 

Wayne ... 


90 




Miscellaneous 

Rankin 


37 




Waynesboro 

Miscellaneous 

Webster 


27 


Marion - . 


Pelahatchie 

Miscellaneous 

Scott . . 


10 




13 




Eupora . 


Ifl 




Forest 


Miscellaneous . 3 


Bolly Springs 

Miscellaneous -. 


Miscellaneous 

Sharkey: Miscellaneous. 
Simpson: Miscellaneous. 

Smith _.- 


Wilkinson . . 


56 






74 
46 


WoodvUle 

Miscellaneous 

Winston 


34 









16 
4 
12 
17 
14 
3 

368 
55 

111 
33 
50 

119 


59 




Cohay 

Miscellaneous 

Stone 


Louisville . 


52 


Montgomeiy - 


M iscellane ous 

Yalobusha ... 






115 




Wiggins 


Water VaUey 

Miscellaneous 

Yazoo . - 


80 


Neshoba ._ 


Miscellaneous 

Sunflower 


35 


Philadelphia 


269 


Drew 


Yazoo' City 


230 


Newton 


Indianola 


Miscellaneous 

All other: Residents of 
other States 


39 








Union . 


Ruleville 






Miscellaneous 


116 









MISSOURI 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Total in general 
tables 

A.dair... 

Kirksville 

Miscellaneous 

Andrew 

Savannah 

Miscellaneous 

Atchison _ 

Rockport 

Tarkio 

Miscellaneous 

Audrain 

Mexico 

Vandalia 

Miscellaneous 




85, 507 

186 

168 

18 

30 

22 

8 

105 

34 

49 

22 

245 

205 

29 

11 



Barrv 


80 


■ CassviUe 


6 


Monett-. 


66 


Miscellaneous 

Barton 


8 
43 


I^amar 


24 


Miscellaneous _ . 

Bates - -- 


19 
69 


Butler 


42 


Rich Hill 


13 


Miscellaneous 

Benton . ... 


14 
53 


Warsaw 


38 


Miscellaneous 


15 


Bollinger: Miscellaneous 


3 


Boone . . . 


444 


Centralia 


26 


Columbia 


412 


Miscellaneous 

Buchanan 

St. Joseph _.. 


6 
2,058 
2,041 


Miscellaneous 


17 



Butler 

Poplar Blufl 

Miscellaneous 

Caldwell 

Hamilton 

Miscellaneous 

Callaway 

Fulton 

Miscellaneous 

Camden: Miscellaneous. 

Cape Girardeau 

Cape Girardeau 

Jackson 

Miscellaneous 

Carroll 

Carrollton 

Norborne 

Miscellaneous 

Carter: Miscellaneous... 



STATISTICS OF INCOME 



171 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



MISSOURI— Continued 



County and city 



29 



Cass 117 

HarrisonviUe 41 

Pleasant HiU 30 

Miscellaneous 46 

Cedar 

Eldorado Springs 
Miscellaneous 

Charlton 48 

Brunswick 15 

Salisbury 24 

Miscellaneous 

Christian: Miscellaneous 

Clark 21 

Kahoka 15 

Miscellaneous 6 

Clay... 361 

Excelsior Springs... 136 

Liberty 105 

North Kansas City.- 80 

Miscellaneous 40 

Clinton 107 

Cameron. 51 

Plattsburg 37 

Miscellaneous 19 

Cole 403 

Jefierson City 391 

Miscellaneous 12 

Cooper 155 

Boonville 135 

Miscellaneous 20 

Crawford: Miscellane- 
ous... 

Dade 11 

Greenfield 5 

Miscellaneous 6 

Dallas: Miscellaneous 

Daviess [ 32 

Gallatin.. 16 

Pattonsburg .1 5 

Miscellaneous | 11 

De Kalb: Miscellaneous. 28 

Dent... 

Salem 

Miscellaneous 

Douglas: Ava 4 

Dunkin 112 

Campbell 10 

Kennett 47 

Maiden 31 

Senath. 5 

Miscellaneous 19 

Franklin 220 

Pacific 25 

St. Clair 20 

Sullivan 6 

Union t 34 

Washington 93 

Miscellaneous 42 

Gasconade 74 

Hermann 36 

Owensville 15 

Miscellaneous 23 

Gentry.. 63 

Albany 27 

King City 17 

Stanberry 17 

Miscellaneous 2 

133673—32 12 



Num- 
ber of 
returns 




County and city 



Greene 

Ash Grove 

Springfield 

Miscellaneous 

Grundy 

Trenton 

Miscellaneous 

Harrison 

Bethany 

Miscellaneous 

Henry 

Clinton. 

Deepwater .- 

Windsor 

Miscellaneous 

Hickory: Miscellaneous 

Holt 

Mound City 

^Miscellaneous 

Howard ., 

Fayette 

Glasgow 

New Franklin 

Miscellaneous 

Howell 

West Plains 

Willow Springs 

Miscellaneous 

Iron: Miscellaneous 

Jackson 

Independence 

Kansas City 

Lees Summit 

Sugar Creek 

Miscellaneous 

Jasper 

Carl Junction 

Carterville 

Carthage 

Joplin 

Sarcoxie. 

Webb City 

Miscellaneous 

Jefferson... 

Crystal City 

DeSoto 

Festus 

Miscellaneous 

Johnson 

Holden 

Warrensburg 

Miscellaneous 

Knox 

Edina.. 

Miscellaneous 

La Clede , 

Lebanon 

M iscellaneous , 

Lafayette 

Concordia 

Higginsville 

Lexington 

Odessa 

Miscellaneous 

Lawrence 

Aurora 

Marionville 

Mount Vernon 

Pierce City 

Miscellaneous 

Lewis... 

Canton 

La Grange 

Miscellaneous.. 



Num- 
ber of 
returns 



1,204 

3 

1,186 

15 

134 

131 

3 

35 

26 

9 

140 

106 

7 

24 

3 




30 



18, 477 

506 

17, 813 

44 

16 

98 

1,082 

3 

6 

169 

791 

10 

95 

8 

268 

60 

76 

60 

72 

134 

26 

89 

19 

27 

15 

12 

48 

43 

5 

221 

9 

62 

97 

14 

39 

59 

29 



County and city 



Xuni- 

1 ber of 
! returns 



Lincoln 

Elsberrv 

Troy.... 

Miscellaneous 

Linn 

Brookfleld 

Marceline 

Miscellaneous 

Livingston 

Chillicothe 

Miscellaneous 

McDonald: Miscellane- 
ous 

Macon 

Bevier 

La Plata 

Macon 

Miscellaneous 

Madison 

Fredericktown 

Miscellaneous 

Maries: Miscellaneous. 

Marion 

Hannibal 

Palmyra 

Miscellaneous 

Mercer 

Princeton- 

Miscellaneous 

MiUer 

Eldon 

Miscellaneous 

Mississippi 

Charleston 

East Prairie 

M iscellaneous 

Moniteau 

CaUfomia 

Tipton 

M iscellaneous 

Monroe 

Monroe City 

Paris - 

Miscellaneous 

Montgomery 

Montgomery 

WeUsville 

Miscellaneous 

Morgan 

VersaOles 

Miscellaneous 

New Madrid 

Gideon 

Lilbourn 

Morehouse 

New Madrid 

Parma 

Portageville 

Miscellaneous 

Newton 

Granby 

Neosho 

Seneca , 

Miscellaneous 

Nodaway.. 

MaryvUle ., 

Miscellaneous 

Oregon.. 

Thayer 

Miscellaneous 

Osage: Miscellaneous... 
Ozark: Miscellaneous... 



30 
19 
184 
87 
67 
30 
120 
112 



149 
14 
30 
90 
15 
37 
34 
3 



2 

511 

488 
20 

3 
10 

9 

1 
92 
76 
16 
52 
35 
14 

3 
51 
43 

1 

65 
36 
25 

4 
59 
17 
21 
21 
26 
20 

6 
47 



4 

79 

9 

6 

103 

77 

26 

22 

19 

3 



172 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



MISSOURI— Continued 



County and city 



Pemiscot 

Caruthersville. 

Hayti 

Steele 

Miscellaneous— 

Perry 

Perry ville - 

Miscellaneous— 

Pettis 

Sedalia 

Miscellaneous.- 

Phelps 

Newburg 

Rolla 

St. James 

Miscellaneous— 

Pike - - 

Bowling Green- 
Louisiana 

Miscellaneous— 

Platte --- 

Weston. 

Miscellaneous-. 

Polk 

Bolivar. 

Humansville..- 
Miscellaneous.- 



Num- 
ber of 
returns 



Pulaski: Miscellaneous.. 

Putnam 

Unionville 

Miscellaneous 



Ealls: Miscellaneous 

Randolph 

Huntsville 

-Moberly 

Miscellaneous 

Ray 

Richmond 

Miscellaneous 



R ey nolds : M iscellaneous. 

Ripley 

Doniphan 

M iscellaneous 

St. Charles.... 

St. Charles 

Miscellaneous 



143 

98 

26 

13 

6 

37 

31 

6 

412 

391 

21 

89 

6 

67 

12 

4 

152 

28 

103 

21 

77 

11 

66 

27 

21 

5 

1 



13 

~42f 
11 

401 
15 

108 
62 
46 



18 

17 

1 

315 

283 

32 



County and city 



St. Clair 

Appleton City , 

Osceola 

Miscellaneous 

St. Francois 

Bismarck. 

Bonne Terre.. 

Desloge 

Elvins 

Farmington 

Flat River 

Miscellaneous 

Ste. Genevieve 

Ste. Genevieve 

Miscellaneous 

City of St. Louis.- 

St. Louis-j 

Brentwood 

Clayton 

Ferguson 

Glendale 

Earkwood 

Maplewood 

Richmond Heights.. 

Shrewsbury 

University City 

Valley Park. 

Webster Groves 

Wellston 

Miscellaneous 

Saline 

Marshall _. 

Slater 

Sweet Springs 

Miscellaneous 

Schuyler: Miscellaneous. 

Scotland-. - 

Memphis 

Miscellaneous 

Scott - 

Chaffee 

Fornfelt 

nimo --- 

Sikeston -. 

Miscellaneous - . 

Shannon: Miscellaneous. 



Num- 

Derof 

returns 



19 

7 

10 

2 

425 
8 

110 
47 
13 

115 
70 
62 
60 
48 
12 



44,504 



9,773 

24 

1,545 

267 

39 

716 

631 

424 

17 

2,348 

47 

2,107 

127 

1,481 

290 

170 

68 

17 

35 



12 
11 
1 
183 
44 
12 
31 
80 
16 



County and city 



Shelby 

Clarence 

Shelbina 

Miscellaneous 

Stoddard 

Bernie 

Bloomfleld 

De.xter 

Miscellaneous 

Stone 

Crane 

Miscellaneous 

Sullivan -_- 

Milan 

Miscellaneous 

Taney: Miscellaneous. 
Te.xas: Miscellaneous. 

Vernon 

Nevada 

Miscellaneous 

Warren 

Warrenton 

Miscellaneous 

Washington 

Potosi- 

Miscellaneous 

Wayne: Miscellaneous 

Webster 

Marshfield -.. 

Miscellaneous 

Worth -- 

Grant City 

Miscellaneous 

Wright— 

Mountain Grove.. 
Miscellaneous 

All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



Num- 
ber of 
returns 1 



159] 
1491 
lO] 
3S| 
151 
20] 
34] 
271 
71 



675] 



MONTANA 



State total... 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Adjustment— add to rec- 
oncile with general 
tables ' 

Total in general 
tables 

Beaverhead 

Dillon.. 

Miscellaneous 

Big Horn 

Hardin 

Miscellaneous 

Blaine 

Chinook 

Miscellaneous 

' See text, p. 19. 





Broadwater: Miscella 
' neous 

Carbon 

Red Lodge 

Miscellaneous 

Carter: Miscellaneous.. 

Cascade 

GreaL Falls 

Miscellaneous 

Chouteau 

Fort Benton 

Miscellaneous 

Custer 

Miles City.-- 

Miscellaneous 

Daniels -- 

Scobey 

Miscellaneous 




14 



1,807 

1,704 

103 

75 

39 

36 

270 

2.'i9 

11 

43 

36 

7 



Dawson 

Glendive 

Miscellaneous 

Deerlodge 

Anaconda 

Miscellaneous 

Fallon 

Baker 

Miscellaneous 

Fergus. -- 

Lewistown -_. 

Miscellaneous 

Flathead 

Kalispell - 

Whiteflsh-- _-- 

Miscellaneous 

Gallatin 

Bozeman - 

Miscellaneous 

Garfield: Miscellaneous 



1751 
169 

56 
566 

291 

26 J 
3] 
234 
2031 

311 
368] 
208] 
106 

44 
326 
246| 

80] 



STATISTICS OF INCOME 



173 



Table 11. — Individual returns for 1930, by counties, cities, and townships, shoiving 
number of returns — Continued 



MONTANA— Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 

returns 




55 
18 
37 


Musselshell 


103 
82 
21 
304 
283 
21 


Sanders: Miscellaneous. 
Sheridan 


44 










Miscellaneous 

Park 


44 






21 
23 


Golden Valley: Miscel- 


3 




Miscellaneous 

Silver Bow 


Miscellaneous. 

Petroleum: Miscellane- 


2,515 






2,463 
41 




65 
48 
17 
256 
246 
10 


8 


WalkerviUe . 




Miscellaneous 

Stillwater: Miscellane- 


11 


Miscellaneous 

Hill 


Phillips 




63 
39 
24 
85 
52 
33 


31 


Havre 


Malta.. 


Sweet Grass.. 


Miscellaneous 


Miscellaneous 


46 




34 
34 




Big Timber 


45 




Miscellaneous 

Teton: Miscellaneous... 
Toole 




Judith Basin: Miscel- 


Miscellaneous 

Powder River: Miscel- 
laneous 


1 




18 


69 




69 
39 
30 

886 
24 

824 
38 




Lake 


204 




Powell 


146 
119 
27 


Shelby . 


91 




Miscellaneous 

Treasure: Miscellaneous. 
Valley 




Lewis and Clark 


Deer Lodge 


113 


East Helena 


Miscellaneous.- 

Prairie: Miscellaneous.. 
Ravalli 


13 


Miscellaneous 


16 


94 




9 


98 
66 
32 
78 
54 
24 
80 
20 
28 
32 
115 
50 
65 


Glasgow 


68 


Liberty: Miscellaneous. . 


Miscellaneous 

Wheatland... 






26 


Lincom 


76 


Miscellaneous 

Richland 


60 
51 




nn 


M iscellaneous 

Wibaux: Miscellaneous. 
Yellowstone 




Sidney 




McCone: Miscellaneous. 




Miscellaneous 


6 


12 




Poplar 


894 




Billings 




Meagher: Miscellaneous. 


37 
15 


Wolf Point 




Laurel. . . . 






Miscellaneous 

Rosebud.. 






Miscellaneous 

All other: Residents of 
other States 




Missoula 


668 

633 

35 


21 




Forsyth 






Miscellaneous 


170 













NEBRASKA 



State total 28,508 

Returns, Form 1040, \ 
showing no net in- i 
come, not included | 

in general tables i 1,237 

Total in general 

tables I 27,271 

Adams .j 589 

Hastings 567 

Miscellaneous 22 

Antelope 83 

Neligh 32 

Miscellaneous 51 



Arthur: Miscellaneous.. 
Banner: Miscellaneous..! 
Blaine: Miscellaneous.. I 

Boone 

Albion I 

St. Edwards... : 

Miscellaneous ] 

Box Butte I 

Alliance 

Hemingford 

Miscellaneous 

Boyd: Miscellaneous.. 



172 
90 
33 
49 
324 
283 
36 
5 



44 



Brown 

Ainsworth 

Miscellaneous 

Buffalo.. 

Kearney 

Ravenna 

M iscell a neous 

Burt 

Oakland 

Tekamah 

M iscell aneous 

Butler 

David City 

Miscellaneous 

Cass 

Plattsmouth 

Weeping Water.., 

Miscellaneous 

Cedar 

Hartington 

Randolph , 

Miscellaneous 

Chase: Miscellaneous 

Cherry 

Valentine 

Miscellaneous 

Cheyenne 

Sidney 

Miscellaneous 



Clay.- 

Sutton 

Miscellaneous 

Colfax 

Schuyler 

Miscellaneous 

Cuming 

West Point 

Wisner. 

Miscellaneous 

Custer 

Broken Bow 

Miscellaneous 

Dakota 

South Sioux City 

Miscellaneous 

Dawes 

Chadron 

Crawford 

Miscellaneous 

Dawson... 

Cozad 

Gothenburg 

Lexington 

Miscellaneous 

Deuel 

Chappell 

Miscellaneous 

Dlion 

Wakefield 

Miscellaneous 



95 
15 
80 
256 
89 
167 
325 
120 
124 
81 
149 



139 
46 
93 

187 

135 
37 
15 

213 
39 
61 
94 
19 
56 
37 
19 

122 
50 
73 



174 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

NEBRASKA— Continued 



County and pity 



Dodge 

Fremont 

North Bend 

Scribner - 

Miscellaneous 

Douglas 

Omaha 

Valley 

Miscellaneous 

Dundy 

Benkelman - . 

Miscellaneous 

Fillmore 

Geneva... 

Miscellaneous 

Franklin 

Franklin 

Miscellaneous 

Frontier: Miscellaneous 

Furnas — 

Arapahoe 

Beaver City 

Cambridge 

Oxford. 

Miscellaneous 

Gage - 

Beatrice 

Wymore 

Miscellaneous 

Garden: Miscellaneous.. 

Garfield: Garfield 

Gosper: Miscellaneous.. 
Grant: Miscellaneous... 
Greeley: Miscellaneous. 

Hall 

Grand Island 

Miscellaneous.. 

TIamiltou 

Aurora -. 

Miscellaneous. 

Harlan 

Alma 

Orleans 

Miscellaneous 

Hayes: Miscellaneous... 
Hitchcock: Mis- 
cellaneous 

Holt 

Atkinson 

O'Neill 

Miscellaneous 

Hooker: Miscellaneous.. 

Howard... 

St. Paul 

Miscellaneous 

Jefferson 

Fairbury 

Miscellaneous 

Johnson _ 

Tecumseh 

Miscellaneous 

Kearney 

Minden , 

Miscellaneous 

Keith 

Ogallala 

Miscellaneous 



X um- 
ber of 
returns 



746 

461 
49 
92 

144 
10, 700 
10, 550 
52 
98 
43 
31 
12 

113 
55 
58 
73 
21 
52 



129 
25 
11 
39 
32 
22 
421 
295 
71 
55 



606 
575 
31 
141 
90 
51 
71 
29 
19 
23 



104 
28 
40 
36 



59 
42 
17 
283 
210 
73 
73 
45 
28 
72 
48 
24 
82 
52 
30 



County and city 



KeyaPaha: Miscellane- 
ous 

Kimball 

Kimball 

Miscellaneous 

Knox 

Bloomfield 

Creighton 

Miscellaneous 

La ueaster 

Havelock 

Lincoln 

Miscellaneous 

Lincoln 

North Platte 

Miscellaneous 

Logan: Miscellaneous.. 
Loup: Miscellaneous... 
McPherson: Miscella- 
neous 

Madison 

Madison 

Newman Grove 

Norfolk.. 

Tilden 

Miscellaneous 

Merrick... 

Central City 

Miscellaneous 

Morrill 

Bayard 

Bridgeport 

Miscellaneous 

Nance 

Fullerton 

Genoa 

Miscellaneous 

Nemaha 

.\ubm*n 

jMiscellaneous 

Nuckolls 

Superior 

Miscellaneous 

Otoe 

Nebraska C ity 

Miscellaneous 

Pawnee 

Pawnee City 

Miscellaneous 

Perkins: Miscellaneous. 

Phelps... 

Holdrege. 

Miscellaneous 

Pierce 

Pierce 

Plainview 

Miscellaneous 

Platte 

Columbus.- 

Miscellaneous 

Polk.... 

Osceola 

.Slronisburg 

Miscellaneous 

Red Willow 

McCook 

M iscellaneous 

Richardson 

Falls City 

.Miscellnneous 



Num- 
ber of 
returns 




527 
95 
28 

345 
23 
36 

163 

105 
58 
67 
20 
33 
14 
84 
40 
39 
5 

142 
93 
49 

143 
88 
55 

324 

242 
82 
57 
32 
25 



58 



156 

108 

48 

107 

42 

34 

31 

390 

292 

98 

98 

27 

43 

28 

267 

214 

53 

252 

176 

76 



County and city 



Rock: Miscellaneous 

Saline 

Crete 

Friend 

Wilber 

Miscellaneous 

Sarpy 

Bellevue 

Miscellaneous 

Saunders 

Ashland 

Wahoo 

IMiscellaneous 

Scotts Bluff 

Gering 

Minatare — 

Mitchell 

Scottsblufl 

Miscellaneous 

Seward 

Seward.. 

Miscellaneous 

Sheridan 

Gordon 

Rushville 

Miscellaneous. 

Sherman 

Lotip City 

Miscellaneous 

Sioux: Miscellaneous.... 

Stanton 

Stanton 

Miscellaneous 

Thayer 

Deshler 

Hebron 

Miscellaneous 

Thomas: Miscellaneous 

Thurston 

Pender 

Walthill 

Miscellaneous 

Valley 

Ord 

Miscellaneous 

Washington 

Blair. 

Miscellaneous 

Wayne... — 

Wayne 

Miscellaneous 

Webster.. 

Red Cloud 

Miscellaneous 

Wheeler: Miscellaneo.is 

York 

York 

Miscellaneous 

All other: 

Residents of other 
States 

Residents of foreign 
countries (.Amer- 
ican citizens and 
aliens). 



Num- 
ber of 
returns 



STATISTICS OF INCOME 



175 



Table 11. — Individual returns for 1930, by counties, cities, and toumships, sfiowing 
tiumber of returns — Continued 



NEVADA 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


1 

County and city 


Num- 
ber of 
returns 




4,357 
185 


Esmeralda 


60 
49 
11 




80 


Returns, Form 1040, 


Goldfleld 


Carson City.- 

Miscellaneous.- 


61 


showing no net in- 


Miscellaneous 

Eureka: Miscellaneous.. 


19 
105 

77 


general tables 


34 


Lovelock 






Miscellaneous 

Storey: Virginia City... 


28 




181 
137 
44 


era] tables ' 


166 


Winnemucca 

Miscellaneous 

Lander: Miscellaneous.. 

Lincoln 


14 


Total in general 
tables 






1,596 
1 449 


4,006 


67 


Reno 






128 
19 


Churchill . 


104 
100 
4 
301 
282 
19 


90 
57 
33 
104 
62 
42 


Miscellaneous 

White Pine 


Fallon 


Calieute 


762 


Miscellaneous 


Miscellaneous 

Lj'on 


East Ely 


67 


Clark 


Ely 


247 


Las Vegas 


Yerington 


McGill 


259 


Miscellaneous. 


Miscellaneous 

Mineral: Miscellaneous. 
Nye . 


Ruth 


170 




Miscellaneous 

All other: Residents of 
other States 


19 




111 


35 






Elko 


497 
274 
223 


191 
157 
34 


25 


Elko 


Tonopah 






Miscellaneous 


Miscellaneous 





NEW HAMPSHIRE 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Adjustment— add to rec- 
oncile with general 
tables ' 

Total in general 
tables 

Belknap 

Alton... 

Belmont 

Laconia... 

Meredith 

Tilton 

Miscellaneous 

Carroll 

Bartlett.. 

Conway 

f)8sipee 

Wakefield 

Wolfeboro 

Miscellaneous 

Cheshire 

Hinsdale 

Jaffrey 

Keene. 

Marlboro 

Swanzey 

Troy 

Walpole 

Winchester 

Miscellaneous 

Ooos... 

Berlin 

Colebrook 

Gorham 

Lancaster 

Northumberland 



> See text, p. 19. 



14,288 

403 

42 



13, 927 



582 
19 
10 

328 
57 
75 
93 

282 



24 
4 
66 

103 

1,122 

58 

72 

738 
38 
18 
16 
57 
30 
95 

990 

560 
66 
58 

123 
5 



Coos— Continued. 
Stewartstown. 

Whitefield 

Miscellaneous. 

Grafton 

.\shland 

Bristol.-. 

Campton 

Canaan 

Enfield 

Hanover 

Haverhill 

Lebanon 

Lincoln 

Lisbon. 

Littleton 

PljTnouth 

Miscellaneous. 

Hillsborough 

Amherst 

Antrim 

Bedford 

Gott'stown 

Green viUe 

Hillsborough.. 

Hudson 

Manchester 

Merrimack 

Milford 

Nashua 

Peterboro 

Weare 

Wilton 

Miscellaneous. 

Merrimack 

-Vndover 

Boscawen 

Concord 

Franklin 

Henniker 

Hooksett 

Hopkinton 



14 

49 

115 

1,582 

35 

56 

11 

23 

15 

417 

115 

303 

51 

60 

198 

136 

162 

4,253 

10 

32 

7 

46 

38 

76 

33 

2,364 

12 

141 

1,155 

143 

12 

63 

121 

1,946 

15 

3 

1,285 

235 

29 

10 

10 



Merrimack— Contd. 

Pembroke 

Pittsfleld 

Warner. 

Miscellaneous 

Rockingham _ 

Berry.. 

Epping 

Exeter... 

Hampton 

Kingston 

Londonderry 

Newmarket 

Plaistow 

Portsmouth 

Ravmond 

Rye 

Salem 

Seabrook 

Miscellaneous 

Strafford. 

Dover 

Durham 

Farmington 

Milton 

Rochester 

Somersworth 

Miscellaneous 

Sullivan 

Charlestown 

Claremont... 

Newport 

Sunapee 

Miscellaneous 

AU other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens') 



65 
22 

264 
1,599 

131 
16 

287 
89 
34 
6 
44 
20 

703 
15 
33 
63 
15 

143 
1,095 

514 
36 
70 
20 

299 

124 
32 

585 
31 

372 

144 
21 
17 



232 



20 



176 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
miniber of returns — Continued 



NEW JERSEY 



County and city 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Total in general 
tables 

Atlantic 

Absecon 

Atlantic City 

Egg Harbor 

Hammonton 

Landisville 

Linwood 

Margate 

Mays Landing 

Nortbfleld 

Pleasantville 

Somers Point 

Ventnor 

Miscellaneous 

Bergen 

Allendale 

Bergenfield 

Bogota 

Carlstadt 

Cliflside 

Cliflfside Park 

Closter 

Cresskill 

Demarest 

Dumont 

East Paterson 

East Rutherford... 

Edge water 

Emerson 

Englewood 

Fairlawn 

Fairview 

Fort Lee 

Garfield 

Glenroek 

Grantwood 

Haekensack 

Harrington Park 

Hasbrouck Heights. 

Haworth 

Hillsdale 

Leouia 

Little Ferry 

Lodi 

Lyndhurst 

Maj'wood 

Midland Park 

Mont vale 

Moonachie 

New Milford 

North Arlington... 

North Vale 

Norwood 

Oradell _.. 

Palisade Park 

Paramus 

Park Ridge 

Ramsey 

Ridgefleld 

Ridgefleld Park 

Kidgewood 

Rochelle Park 

Rutherford 

Teaneck 

Tenafly 

Wallington 

Waldwick 

AVest Enfjlowooil... 



Num- 
ber of 

returns 



192, 804 



4,861 



187, 943 



4,392 

64 
2,866 

76 

102 

3 

30 
200 

49 

49 
247 

28 
607 

72 
22, 957 
181 
480 
668 
248 
209 

66 
183 
111 

73 
347 

67 
193 
193 

36 
1,830 
201 
120 
235 
357 
535 
795 
1,847 

87 
573 

86 
184 
632 
118 
177 
728 
258 
172 

98 

11 

57 
299 

20 

49 
286 
360 

20 

121 

210 

312 

859 

2,004 

134 

1,866 

1,044 

558 

82 

38 
532 



County and city 



Bergen— Continued . 

West Fort I/ee 

Westwood 

Woodridge 

Wyckoff 

Miscellaneous 

Burlington... 

Beverly 

Bordentown 

Burlington 

Florence 

Medford 

Mooresto wn 

Mount Holly 

Palmyra 

Riverside 

Riverton 

Roebling 

Miscellaneous 

Camden 

Audubon 

Barrington 

Bellmawr 

Berlin 

Blackwood 

Brooklawn. 

Camden 

Clementon 

CoUingswood 

Gloucester 

Haddonfield ._ 

Haddon Heights 

Laurel Springs 

Lindenwold 

Magnolia 

Merchantville 

Mount Ephraim 

Oaklyn 

Runnemede 

Westmont 

Woodly nne 

Miscellaneous 

Cape May 

Cape May 

Cape May Court 

House 

Ocean City 

Wildwood 

Woodbine 

Miscellaneous 

Cumberland 

Bridgeton 

Millville 

Port Norris 

Vineland 

Miscellaneous 

Essex 

Belleville.. 

Bloomfield 

Caldwell 

Cedar Grove 

East Orange 

Essex Falls 

Glenridge 

Irvington 

Livingston 

Maplewood 

Millburn 

Montclair 

Newark 

North Caldwell 

Nutley. 

Orange 

Roseland.. 

Short Hills 

South Orange _ 

Verona 



Num- 
ber of 
returns 



9 

501 

330 

119 

1,048 

2,436 

135 

151 

267 

43 

26 

504 

206 

219 

101 

346 

41 

397 

6,427 

353 

39 

5 

60 

45 

33 

1.670 

50 

992 

267 

980 

545 

57 

17 

31 

754 

19 

139 

19 

126 

45 

181 

769 

146 

55 

238 

235 

18 

77 

1,136 

436 

217 

18 

398 

67 

56, 842 

1,222 

2,876 

619 

81 

9,003 

192 

1,377 

2,982 

100 

2,791 

421 

5,036 

20, 846 

45 

1,390 

2,387 

44 

559 

2,262 

617 



County and city 



Essex— Continued. 

West Caldwell 

West Orange 

Miscellaneous 

Gloucester 

Clayton 

Glassboro 

National Park 

Paulsboro 

Pitman 

Swedesboro... 

Wenonah 

WestvUle 

Williamstown 

Woodbury 

Miscellaneous 

Hudson 

.Arlington 

Bayonne 

East Newark 

Guttenberg 

Harrison . 

Hoboken 

Hudson Heights... 

.lersey City 

Kearney 

North Bergen 

Secaucus 

Union City 

Weehawken 

West New York . . . 
Miscellaneous 

Hunterdon 

Flemington 

Frenchtown 

Highbridge 

La rabert ville 

Miscellaneous 

Mercer 

Highstown 

Hopewell 

Pennington 

Princeton 

Trenton 

^Miscellaneous 

Middlesex 

Carteret 

Cranbury 

Dunellen 

East Brunswick 

Highland Park 

Jamesburg 

Lincoln 

Metuchen 

Middlesex 

Milltown 

New Brunswick 

Old Bridge _.. 

Perth Amboy 

Plainsboro 

Piscataway 

Sayreville 

South Amboy 

South Plainfield 

South River 

Woodbridge 

Miscellaneous 

Monmouth 

Asbury Park 

Atlantic Highlands 

Avon 

Belmar 

Bradley Beach 

Eatontown 

Fair Haven 

Freehold 

Highlands 



STATISTICS OF INCOME 



177 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



NEW JERSEY— Continued 



County and city 



Monmouth— Continued 

Keansburg 

Keyport 

Little Silver 

Long Branch 

Manasquan 

Matawan 

Neptune City .- 

Ocean Grove 

Ocean Port 

Red Bank 

Rumson 

Sea Bright 

Spring Lake 

Union Beach 

Miscellaneous 

Morris..- 

Boonton 

Butler 

Chatham. 

Chester... 

Denville 

Dover 

Florham Park 

Hanover... 

Hibernia 

Lake Hopatcong 

Lincoln Park..! 

Madison 

Mendham 

MoDtville 

Morris Plains 

iMorristown 

Mountain Lakes 

Netcong 

Pequannock 

Riverdale 

Rockaway 

Wharton 

Miscellaneous 

Ocean 

Lakewood 

New Egypt 

Point Pleasant 



Num- 
ber of 
returns 



36 

196 

68 

548 

118 

104 

66 

148 

14 

886 

108 

SO 

194 

1 

872 

6,055 

558 

157 

488 

35 

88 

725 

23 

18 

3 

10 

66 

670 

88 

34 

156 

1,569 

299 

95 

21 

23 

133 

146 

650 

795 

268 

18 

101 



County and city 



Ocean— Continued. 

Toms River 

Tuckerton 

Miscellaneous 

Passaic 

Bloomingdale 

Clifton ., 

Haledon 

Hawthorne 

Little Falls 

North Haledon 

Passaic , 

Paterson 

Pompton Lakes 

Prospect Park 

Ringwood Manor... 

Totowa 

Wanaque 

Wayne 

West Paterson 

Miscellaneous 

Salem 

Carneys Point 

Elmer 

Penns Grove 

Salem 

Woodstown 

Miscellaneous 

Somerset 

Bedminster 

Bernardsville 

Bound Brook 

Gladstone 

Manville 

North Plainfield 

Peapack 

Raritan. 

Somerville 

South Bound Brook 
Miscellaneous 

Sussex 

Franklin 

Hamburg 

Newton _. 



Num- 
ber of 
returns 



176 

18 

214 

13, 336 

25 

1,590 

109 

643 

243 

19 

3,235 

6,686 

163 

35 

12 

73 

13 

32 

28 

430 

705 

35 

35 

186 

300 

91 

58 

2,373 

21 

220 

572 

51 

33 

378 

29 

82 

661 

30 

296 

665 

85 

30 

284 



County and city 



Sussex — C ontinued . 

Ogdensburg 

Sparta 

Stanhope 

Sussex 

Vernon 

Miscellaneous 

Union 

Cranford 

Elizabeth 

Fanwood 

Garwood 

Hillside 

Kenil worth 

Linden 

New Providence. 

Plainfield 

Rahway 

Roselle 

Roselle Park 

Scotch Plains 

Springfield 

Summit 

Union 

Westfield 

J^Iiscellaneous 

Warren... 

Alpha 

Belvidere 

Blairstown 

Hackettstown 

Oxford 

Phillipsburg 

Washington 

Afiscellaneous 



Num- 
ber of 
returns 



All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



26 

32 

62 

64 

3 

89 

19, 316 

1,066 

6,139 

173 



860 

35 

406 

41 

3,416 

963 

841 

532 

116 

173 

1,741 

456 

2,134 

136 

1,251 

15 

62 

41 

154 

23 

579 

274 

103 



NEW MEXICO 



State total 

Returns, Form 1040, 
showing no net in- 
come, not iiu luded in 
general tables 

Total in general 
tables 

Bernalillo 

Albuquerque 

Miscellaneous.. 

Catron: !MiscelIaneous-- 

Chaves 

Rosswell 

Miscellaneous 

Colfax 

Raton 

Miscellaneous 

Curry.. 

Clovis 

Miscellaneous 

De Baca: Miscellaneous. 



6,653 



365 



6,288 



1,428 

1,426 

2 



606 
574 

32 
407 
272 
135 
272 
254 

18 



32 



Dona Ana 

Las Cruces 

Miscellaneous 

Eddy 

Artesia 

Carlsbad 

Miscellaneous 

Grant 

Silver City 

Miscellaneous 

Guadalupe 

Santa Rosa 

Miscellaneous 

Harding: Miscellaneous 

Hidalgo 

Lordsburg 

M iscellaneous 

Lea: Miscellaneous 

Lincoln 

Carrizozo 

Miscellaneous 

Luna.- 

Deniing 

Mi.';cellaneous 




290 



McKinlev 368 

Gallup.... : 292 

Miscellaneous | 76 

Mora: ;Miscellaneous | 32 

Otero 108 

Alamogordo 70 

Tularosa. 1 18 

Miscellaneous -_| 20 

Quay 1 170 

Tueumcari _ 146 

Miscellaneous ' 24 

Rio Arriba: Miscellane- I 
ous ...' 59 

Roosevelt 84 

Portales 53 

Miscellaneous 31 

Sandoval: Miscellaneous! 41 

San Juan : 70 

Farmington... 33 

Miscellaneous 37 

San Miguel.- 296 

Las Vegas 250 

Miscellaneous 46 



178 



STATISTICS OF INCOME 



Table 11. — -Individual returns for 1930, by counties, cities, and toionships, showing 
number of returns — Continued 



NEW MEXICO— Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 

returns 


Santa Fe 


514 
481 
33 
35 
19 
16 
67 
24 
33 
10 


Taos: Miscellaneous 

Torrance 


57 

37 
12 
25 
73 
53 
20 
95 
59 
36 


All other: 

Kesidents of other 
States 




Santa Fe -- -- 




Miscellaneous.- --- 


63 


Sierra 


Mountainair _. 

Miscellaneous 

Union 


Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 




Hot Springs ._ 




M iseellaneoiis 




Clayton . .- 


14 


Socorro . 


Miscellaneous 

Valencia 






Magdalena 




Socorro 


Belen 




Miscellaneous 


Miscellaneous 





NEW YORK 



State total 

Returns, Form, 1040, 
showing no net in- 
come, not included in 
general tables 

Adjustment — subtract 
to reconcile with gen- 
eral tables 1 

Total in general 
tables 



Albany 

Albany 

Cohoes 

Colonie 

Delmar 

Green Island-. 

Menands 

Ravena 

Watervliet 

Miscellaneous. 

Allegany 

Andover 

Belmont 

Bolivar.. 

Cuba 

Friendship 

Wellsville 

Miscellaneous. 



Bronx: New York City*. 

Broome 

Bingham ton 

Deposit 

Endicott ' 

Johnson City 

Port Dickinson 

Union. (See Endi- 
cott.) 
Miscellaneous 

Cattaraugus 

J. uAUegany 

Cattaraugus 

Frankhnville 

Gowanda 

Little Valley 

\ Glean 

Randolph 

Salamanca 

Miscellaneous 

Cayuga 

Auburn 

Moravia 

VVeedsport 

M iscellaneous 

Chautauqua 

Brocton 

Celeron 

Dunkirk 



743, 998 

29, 418 
3,014 



711,566 



9,137 

7,301 

609 

11 

133 

101 

84 

44 

408 

446 

847 

32 

35 

142 

80 

34 

340 

184 



29, 771 



4,551 

3,455 

80 

450 

342 

10 



214 

1,916 

52 

42 

64 

156 
36 

913 
34 

372 

247 

1,878 

1,588 

43 

54 

193 

3,655 

29 

11 

490 



Chautauqua— Contd . 

Falconer 

Fredonia 

Jamestown 

Lakewood 

Mayville 

Silver Creek 

Westfield-- 

Miscellaneous.. 

Chemimg 

Elmira 

Elmira Heights 

Horseheads 

Miscellaneous 

Chenango... 

Bainbridge 

Greene. 

New Berlin 

Norwich 

Oxford 

Sherburne 

Miscellaneous 

Clinton 

Champlain 

Dannemora 

Plattsburg 

Rouses Point 

Miscellaneous 

C olumbia 

Chatham 

Hudson 

Philmont 

Valatie 

Miscellaneous 

Cortland 

Cortland 

Homer 

McQraw 

Miscellaneous 

Delaware .-. 

Delhi 

Hancock 

Sidney 

Stamford 

Walton 

Miscellaneous 

Dutchess 

Beacon. 

Millbrook 

Pawling -. 

Poughkeepsie 

Rhinebeck 

Wappingers Falls... 
Miscellaneous 

Erie.. .-. 

Akron - 

Angola 

Blasdell - 

Buffalo - 

Depew 

East Aurora 



64 

193 

2,239 

44 

43 

120 

149 

273 

2,419 

2,250 

62 

63 

44 

784 

62 

73 

56 

388 

45 

66 

94 

765 

29 

14 

485 

105 

132 

1,247 

156 

611 

36 

41 

403 

914 

732 

101 

27 

54 

703 

101 

70 

96 

65 

118 

253 

3,506 

366 

158 

118 

1,959 

102 

124 

079 

36, 346 

75 

65 

50 

30, 482 

83 

410 



' See text, p. 19. 



8 See footnote on p. 179. 



Erie — Continued. 

Hamburg 

Kenmore 

Lackawanna 

Lancaster -.. 

North Collins 

Orchard Park 

Sloan 

Springville 

Tonawanda 

Williams ville 

Miscellaneous 

Essex 

Keeseville 

Lake Placid 

Port Henry 

Ticonderoga 

Westport 

Miscellaneous 

Franklin... 

Chateaugay 

Malone — . 

Saranac Lake 

Tupper Lake 

Miscellaneous 

Fulton 

Broadalbin _ . . 

Gloversville - - . 

Johnstown — 

North ville 

Miscellaneous 

Genesee 

Batavia 

Le Roy 

Oakfleld 

Miscellaneous 

Greene... 

Athens. 

Catskill -. 

Coxsackie. 

Miscellaneous 

Hamilton: Miscellane 
ous 

Herkimer 

Dolgeville 

Frankfort 

Herkimer.. 

Ilion — 

Little Falls.. 

Mohawk 

Miscellaneous 

Jefferson — 

Adams - 

Alexandria Bay 

Carthage 

Clayton 

Dexter. 

Watertown 

Mi.seellaneous 

' Includes Union. 



STATISTICS OF INCOME 



179 



Table 11.^ — Individual returns for 19S0, by counties, cities, and townships, showing 
number of returns — Continued 

NEW YORK— Continued 



County and city 



Kings: Brooklyn «. 



► 



Lewis 

Lowville 

Miscellaneous 

Livingston 

Avon 

Caledonia 

Dansville 

Geneseo— 

Mount Morris.. - 

Nunda 

Miscellaneous 

Madison 

Canastota 

Cazenovia -. 

Hamilton 

Oneida 

Miscellaneous 

Monroe -.. 

Brockport 

East Rochester.-. 

Fairport 

Honeoye Falls... 

Pittsford 

Rochester 

Spencerport 

Webster 

Miscellaneous 

Montgomery 

^ Amsterdam 
Canajoharie 
Fonda 
Fort Plain 
St. Johnsville 
Miscellaneous 

Nassau 

Baldwin 

Bayville. --- 

Bellerose 

Cedarhurst 

East Rockaway.. 

Farmingdale 

Floral Park 

Freeport 

Oarden City 

Glen Cove 

Great Neck 

Great Neck Estates. 

Hempstead 

Hewlett 

Hicksville 

luwood 

Island Park 

Lawrence 

Locust Valley 

Long Beach 

Lynbrook 

.Malverne 

Mineola 

.Vew Hyde Park... 

Old Westbury 

Oyster Bay 

Port Washington.. 

Rockville Center 

Roosevelt.. 

Roslyn 

Sea Cliff 



Num- 
ber of 
returns 



99,420 



368 
193 
175 
760 
110 

54 
237 
113 

65 

42 
139 
1,088 
110 
145 
144 
479 
210 
19,902 
160 
185 
249 

47 

175 

18,120 

85 

90 

791 

1,607 

1,117 

155 

35 
139 

71 

90 

17,650 

671 

50 

410 

399 

138 

193 

807 

1,152 

1,052 

568 

1,004 

8 

1,527 

226 

296 

101 

27 
242 
142 
432 
1,084 
103 
450 
134 

13 
298 
708 
1,557 
150 
201 
232 



County and city 



« New York City: 
Counties— 

Bronx 

Kings Girooklyn). 

New York 

yueeiis.-- 

Richmond 



Nassau — Continued. 
Stewart Manor... 

Valley Stream 

Westbury 

Williston Park... 
Miscellaneous 



J 05 
554 
263 
111 
2,242 



New York: New York 
City 6 338,883 



Num- 
ber of 
returns 



Niagara 

Lewiston 

Lockport- 

Middleport 

Niagara Falls 

North Tonawanda.. 
Miscellaneous 

Oneida 

Boonville 

Camden 

Clinton 

New Hartford 

New York Mills... - 

Oriskany 

Rome. 

Sherrill 

Utica. 

Waterville 

Whitesboro 

Yorkville 

Miscellaneous. 

Onondaga 

Baldwinsville 

Caniillus 

East Syracuse 

Fayetteville 

Jordan 

Liverpool 

Manlius 

Marcellus. 

North Syracuse 

Skaneatelrfs 

Solvay 

Syracuse 

M iscellaneous 

Ontario 

Canandaigua... 

Clifton Springs 

Geneva 

Manchester 

Naples 

Phelps 

Shortsville 

Victor -. 

Miscellaneous 

Orange... 

Chester 

Cornwall 

Cornwall on the 

Hudson 

Goshen 

Highland Falls 

Maybrook 

Middletown- 

Monroe 

Newburgh 

Port Jervis 

Walden 



5,396 

60 

1,106 

63 

3,294 

655 

218 

6,426 

80 

66 

177 

218 

38 

20 

918 

93 

4,208 

66 

114 

40 

388 

12,753 

165 

56 

198 

144 

33 

86 

79 

58 

43 

200 

169 

11,213 

309 

1,642 

340 

130 

858 

27 

42 

58 

55 

■W 

82 

4,101 

46 

74 

95 
187 
87 
32 
924 
116 
1,172 
449 
124 



County and city 



Orange— Continued. 

Warwick 

Miscellaneous 

Orleans 

Albion 

Holley 

Medina 

Miscellaneous 

Oswego 

Fulton... 

Mexico 

Oswego 

Phoenix 

Pulaski 

Miscellaneous 

Otsego 

Cooperstown. 

Oneonta 

Richfield Springs... 

Unadilla 

Miscellaneous 

Putnam 

Brewster 

Cold Spring 

Miscellaneous 

Queens: New York 
City«. 

Rensselaer 

Castleton , 

Hoosick Falls 

Rensselaer 

Troy 

Miscellaneous 

Richmond: 
City 8.... 



New York 



Rockland 

Haverstraw 

Hilburn 

Nanuet 

Nyack 

Pearl River — 

Piermont 

Sloatsburg 

South Nyack 

Spring Valley 

Suffem.. 

West Haverstraw.. 
Miscellaneou.s ... 

St. Lawrence 

Canton... — 

Gouverneur , 

Massena — 

Norwood. 

Ogdensburg — 

Potsdam 

Miscellaneous , 

Saratoga..- 

Ballston Spa 

Corinth 

jNIechanicville 

Saratoga Springs... 

Schuy 1 er ville 

South Glens Falls.. 

Stillwater 

Waterford 

Miscellaneous 



Num- 
ber of 
returns 



1/4 
621 
604 
220 

72 
227 

85 

1,534 

399 

27 
773 

70 

96 
169 
1.167 
198 
656 

34 

42 
237 
562 
219 

98 
245 



41,864 



4,191 

88 

152 

411 

3,241 
299 



4, 649 



2,322 

269 

41 

68 

578 

175 

66 

37 

49 

207 

297 

39 

496 

1,788 

178 

171 

344 

56 

499 

228 

312 

1,702 

219 

53 

254 

626 

48 

56 

37 

231 

178 



Number 
of returns 
. 29, 771 
. 99, 420 
. 338,883 
. 41, 864 
. 4, 649 



Total -- 514. 5S7 



180 STATISTICS OF INCOME 

Table 11. — Individual returns for 1930, by counties, cities, and townships, shovnni 
number of returns — Continued 

NEW YORK— Continued 



County and city 



Schenectady 

Schenectady 

Scotia 

Miscellaneous... 

Schoharie 

Cobleskill 

Miscellaneous... 

Schuyler 

Montour Falls _. 
Watkins Glen... 
Miscellaneous... 

Seneca 

Seneca Falls 

Waterloo 

Miscellaneous. .- 

Steuben 

-\ddison 

Bath 

Canisteo 

Corning 

Hammondsport. 

Hornell 

Painted Post 

Wayland-- 

Miscellaneous... 

Suffolk 

-\mityville 

Babylon. 

Bay Shore 

Brightwaters 

East Hampton.. 

Greenport. 

Huntington 

Islip 

Lindenhurst 

Northport 

Patchogue 

Port Jefferson... 

Riverhead 

Sag Harbor 

Sayville 

Southampton... 
Miscellaneous... 

Sullivan- 

Liberty 

Monticello 

Roscoe 

South Fallsburg 
Miscellaneous... 



Num- 
ber of 
returns 



6,797 
6,131 
550 
116 
314 
170 
144 
215 

70 
122 

23 
448 
265 

99 

84 
1,871 

41 
160 

68 
600 

48 
670 

95 

66 
123 
7,262 
354 
453 
409 
107 
198 
182 
841 
202 
140 
271 
485 
193 
390 
107 
241 
339 
2,350 
1,009 
175 
189 
129 
131 
385 



County and city 



Tioga 

Owego 

Waverly 

Miscellaneous 

Tompkins 

Groton 

Ithaca 

Trumansburg 

Miscellaneous 

Ulster.. 

EUenville 

Kingston 

Marlboro 

New Paltz 

Saugerties 

Miscellaneous 

Warren 

Glens Falls 

Miscellaneous 

Washington 

Cambridge 

Fort Edward 

Granville 

Greenwich- 

Hudson Falls 

Salem 

W"hitehall 

M iscellaneous 

Wayne 

Clyde 

Lyons. 

Newark 

Palmyra 

Sodus 

Walcott 

Miscellaneous 

Westchester 

.'^rdsley.- 

Ardsley on Hudson. 

Bedford Rills 

Briarcliff Manor 

Bronxville.- 

Buchanan 

Chappaqua 

Croton on Hudson.. 

Dobbs Ferry 

Elmsford 

Harmon on Hudson 
Harrison -. 



Num- 
ber of 
returns 



489 

208 

203 

78 

1,703 

89 

1,501 

43 

70 

2,013 

121 

1,188 

69 

45 

218 

372 

1,249 

1,023 

226 

929 

83 

99 

130 

98 

247 

50 

153 

69 

1,075 

62 

166 

331 

148 

91 

43 

234 

31, 223 

69 

45 

90 

118 

1,442 

25 

161 

174 

310 

96 

65 

245 



County and city 



Westchester— C ontd. 

Hartsdale 

Hastings upon Hud- 
son 

Hawthorne 

Irvington 

Katonah 

Larchmont 

Mamaroneck 

Mount Kisco 

Mount Vernon 

New Rochelle _. 

North Pelham 

North Tarrytown.-. 

Ossining 

Peekskill 

Pelham 

Pelham Manor 

Pleasantville 

Port Chester 

Rye -.. 

Scarsdale 

Tarrytown 

Tuckahoe... 

White Plains 

Yonkers 

Miscellaneous 

Wyoming.- 

Arcade... 

.A.ttica. 

Perry 

Warsaw 

Miscellaneous 

Yates 

Dundee 

Penn Yan 

Miscellaneous 

All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



Num- 
ber of 1 
returr 



NORTH CAROLINA 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Adjustment— add to 
reconcile with general 
tables 1 - 

Total in general 
tables 

Alamance 

Burlington 

Graham 

Haw River 

Mebane 

Miscellaneous 

Ale-tander 

Taylorsville 

Miscellaneous 

« See text, p. 19. 





Alleghany: Miscellane- 
■ ous 

-Vnson — 

Wadesboro 

Miscellaneous.. 

Ashe: Miscellaneous 

Avery: Miscellaneous... 

Beaufort... 

Belhaven 

Washington 

Miscellaneous. 

Bertie 

Aulander — 

Windsor 

Miscellaneous.. 

Bladen: Miscellaneous. 



172 

10 

62 

3 

30 
29 



Brunswick 

Southport 

Miscellaneous 

Buncombe 

Asheville 

M iscellaneous 

Burke 

Morganton 

Valdese 

Miscellaneous 

Cabarrus 

Concord 

Kannapolis 

Miscellaneous 

Caldwell 

Granite Falls 

Lenoir 

Miscellaneous 

Camden: Miscellaneous 



STATISTICS OF INCOME 



181 



Table 11. — Individaal returns for 1930, by counties, cities, and to^imships, showing 
number of returns — Continued 



NORTH CAROLINA— Continued 



Oounly and city 



Num- 
ber of 

returns 



Carteret 

Beaufort 

' ^[orehead City 

Miscellaneous 

Caswell: Miscellaneous 

Catawba 

Hickory 

Maiden 

Newton 

Miscellaneous 

Chatham 

Siler City 

Miscellaneous 

Cherokee 

Andrews 

Murphy 

^liscellaneous 

Chowan: Edenton 

Clay: Miscellaneous ..- 

Cleveland 

Kings Mountain. -- 

Shelby 

Miscellaneous 

Columbus - 

Chadbourn 

Tabor 

Whiteville 

Miscellaneous 

Craven 

New Bern 

>Iiscellaneous 

Cumberland... 

Fayetteville 

Miscellaneous 

Currituck: ^Miscellane- 
ous .- 

Dare: ^Iiscellaneo^lS-.. 

Davidson 

Lexington 

Thomasville 

IMiscellaneous 

Davie 

Cooleemee 

Alocksville 

Miscellaneous 

Duplin 

Kenansville 

Warsaw 

Miscellaneous 

Durham 

Durham 

Miscellaneous 

Edgecombe 

Rocky Mount 

Tarboro 

Miscellaneous 

Forsyth 

Kenersville 

Winston-Salem 

Miscellaneous 

Franklin 

Franklinton 

Louisburg 

Miscellaneous 

Gaston 

Belmont 

Bessemer City 

Cherry ville 

Dallas 

Qastonia... 

Lowell 



112 
n9 
37 
16 



301 
22,5 
10 
49 
17 
36 
21 
15 
30 
19 
10 
1 



181 

35 

125 

21 

87 

12 

13 

35 

27 

243 

237 

6 

344 

307 

37 



289 

156 

120 

13 

30 

9 

17 

4 

71 

5 

20 

46 

1,290 

1,289 

1 

709 

542 

128 

39 

1,837 

17 

1,782 

38 

55 

17 

31 

7 

596 

90 

7 

13 

13 

400 

13 



County and city 



Gaston— Continued. 

McAdenville 

Mount Holly 

Stanley 

Miscellaneous 

Gates: Miscellaneous... 
Graham: Miscellaneous. 



Granville 

Oxford 

Miscellaneous... 



Greene: 'Miscellaneous. 

Guilford 

Gibsouville 

Greensboro 

High Point — . 

Miscellaneous 

Halifax 

Enfield 

Roanoke Rapids. .. 

Rosemary 

Scotland Neck 

Weldon 

Miscellaneous 

Harnett 

Dunn 

Miscellaneous 

Haywood... 

Canton 

Hazel wood 

Waynesville. 

Miscellaneous 

Henderson 

East Flat Rock 

Henderson ville 

Miscellaneous 

Hertford 

Ahoskie 

Murfreesboro 

Miscellaneous 

Hoke 

Raeford 

Miscellaneous 

Hyde: Miscellaneous.. 

Iredell 

Mooresville 

Statesville 

Miscellaneous 

Jackson 

Sylva.-. 

Miscellaneous 

Johnston 

Bensen.. 

Clayton 

Selma... 

Smithfield 

Miscellaneous 

Jones: Miscellaneous . . . 

Lee 

Sanford 

Miscellaneous 

Lenoir 

Kinston 

La Grange 

M iscellaneous 

Lincoln -.. 

Lincolnton 

Miscellaneous 

Macon 

Franklin 

Miscellaneous. 



Num- 
ber of 
returns 



117 
104 
13 



12 



2,785 

16 

1,890 

807 
72 

246 
50 
49 
47 
40 
50 
10 
99 
61 
38 

138 

84 

4 

41 

9 

156 
4 

137 
15 
59 
30 
17 
12 
17 
15 
2 



286 
71 

208 

7 

40 

25 

15 

124 
15 
28 
11 
56 
14 



109 

101 

8 

222 

205 

14 

3 

69 

08 

1 

18 
10 



County and city 



McDowell 

Marion 

Miscellaneous 

Madison 

Marshall 

Miscellaneous 

Martin 

Robersonville 

Williamston 

M isceUaneous 

M ecklenburg 

Charlotte 

Cornelius 

Davidson 

Pineville 

Miscellaneous 

Mitchell 

Spruce Pine 

Miscellaneous 

Montgomery 

Mount Gilead 

Troy 

M iscellaneous 

Moore. 

Aberdeen 

Carthage 

Southern Pines 

M iscellaneous 

Nash 

Nashville 

Spring Hope _. 

Miscellaneous 

N'ew Hanover - 

Wilmington 

Miscellaneous 

Northampton: Miscella- 
neous 

Onslow: Miscellaneous. 

Orange 

Carrboro 

Chapel Hill 

Hillsboro 

Miscellaneous 

Pamlico: Miscellaneous 

Pasquotank: Elizabeth 

City 

Pender - 

Burgaw 

Miscellaneous 

Pcrrjuimans 

Hertford 

Miscellaneous 

Person 

Roxboro 

Miscellaneous 

Pitt 

.\.ydcn 

Bethel 

Farmville 

Greenville 

Miscellaneous 

Polk 

Tryon 

Miscellaneous 

Randolph 

.Vsheboro 

Ramseur 

Kandleman _.. 

Miscellaneous 

R ieh inond 

Hamlet 

Rockingham 

Miscellaneous 



Num- 
ber of 
returns 



91 
78 
13 
19 
14 

5 
55 
13 
34 

8 
3,923 
3,824 

5 
65 

1 
28 
27 
19 

8 

62 

21 

23 

18 

280 

55 

16 

93 

116 

52 

12 

22 

18 

1,213 

1,206 

7 



113 
2 
72 
33 
6 



281 



12 
9 
3 

36 

32 

4 

106 

93 

13 

286 

16 

1 

41 

204 

24 

56 

48 

8 

134 

38 

13 

11 

22 

197 

103 

90 

4 



182 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



NORTH CAROLINA— Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


Robeson . 


190 
14 
87 
22 
43 
S 
16 

334 

9 

62 

30 

8 

174 
35 
16 

534 
13 
7 
9 

430 
60 
15 

108 
2 
12 
27 
6 
36 
15 
10 
51 
40 
11 
85 
70 
15 


Stanley. ... 


177 

133 
30 
9 
5 
29 
16 
13 

226 
47 

152 
12 
15 
35 
18 
17 
43 
38 
5 


Washington 


37 


Fairmont .- 


Albemarle . . 


Pljnnouth 


34 


T.nmhprtrvn 


Badin . . 


Miscellaneous 

Watauga 


3 


Maxton .. _ 


Norwood 


IS 


Red Springs _ 


Miscellaneous 

Stokes 


Boone . . 


s 


St. Pauls 


Miscellaneous 

Wayne .. 


10 


Miscellaneous 


Walnut Cove 

Miscellaneous 

Surry 


370 


Rockingham.. 


Fremont 


13 


Draper. ... ... . 


Qoldsboro- 


301 


Leaksville. 


Elkin. 


Mount Olive 

Miscellaneous 

Wilkes 


52 


Madison. .. 


Mount Airy 

Pilot Mountain 

Miscellaneous 

Swain . .... 


4 


Mavodan _.- _ . 


108 


Reidsville ^ 


North Wilkesboro. . 
Wilkesboro 


90 


Spray 


10 


Miscellaneous 

Rowan 


Bryson City 

Miscellaneous 

Transylvania 

Brevard 

Miscellaneous _ . 

Tyrrell: Miscellaneous.. 
Union . 


Miscellaneous 

Wilson 


8 
417 


China Grove .. ... 


Wilson 


378 


East Spencer. 

Landis 


Miscellaneous 

Yadkin.... 


39 

14 


Salisbury 

Spencer 


7 


Jones ville 

Miscellaneous 

Yancey: Miscellaneous . 

All other: 

Residents of other 
States 


1 
13 


Miscellaneous 


105 

96 

9 

222 

212 
10 
1,620 
1,505 
39 
18 
58 

114 
29 
59 
26 


6 


Rutherford 


Monroe 




Caroleen 


Miscellaneous 

Vance 




ClifEside 




Forest City 


Henderson.. 


244 


Henrietta.. 


Miscellaneous 

Wake 


Residents of foreign 
countries (.\meri- 
ican citizens and 
aliens). 




Rutherford ton 




Spindale 


Raleigh 






Wake Forest 

Wendell 


16 


Sampson 






Clinton 


Miscellaneous 

Warren... 




Miscellaneous 




Scotland 


Littleton 




Laurinburg.. .. ... 


Warren ton 




Miscellaneous 


Miscellaneous 





NORTH DAKOT-A. 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Adjustment— subtract to 
reconcile with general 
tables ' 

Total in general 
tables 

Adams. 

Hettinger 

Miscellaneous. 

Barnes 

Valley City 

Miscellaneous 

Benson: Miscellaneous.. 
Billings: Miscellaneous. 

Bottineau 

Bottineau City 

Miscellaneous 

Bowman: Miscellaneous 
Burke: Miscellaneous... 

Burleigh 

Bismarck 

Miscellaneous 

Cass 

Casselton 

Fargo 

Miscellaneous. 

1 See text, p, 19. 



9,064 



311 



8,262 



69 
50 
19 
230 
198 
32 



100 
37 
63 



543 

527 

16 

1,794 

49 

1,612 

133 



Cavalier 

Langdon 

Miscellaneous 

Dickey 

Ellendale 

Oakes 

Miscellaneous 

Divide 

Crosby 

Miscellaneous 

Dunn: Miscellaneous 

Eddy... 

New Rockford... 

Miscellaneous 

Emmons 

Linton ._ 

Miscellaneous 

Foster 

Carrington 

Miscellaneous 

Golden Valley 

Beach 

Miscellaneous 

Grand Forks 

Grand Forks 

Miscellaneous 

Grant: Miscellaneous 

Griggs 

Cooperstown 

Miscellaneous 





Hettinger 

Mott 

Miscellaneou s 

Kidder: Miscellaneous. 

La Moure: Miscellane- 
ous 

Logan: Miscellaneous.. 

McHenry: Miscellane- 
ous 

Mcintosh 

.A.shley... 

Wishek 

ISIiscellaneous. 

McKenzie: Miscellane- 
ous 

McLean 

Garrison 

Wilton 

IMiscellaneous 

Mercer: Miscellaneous. 

Morton 

Hebron 

Mandan 

Miscellaneous 

Mountrail: Miscellane- 
ous 

Nelson: Miscellaneous. 



133 



120 
27 
28 
65 



288 
29 

192 
67 



STATISTICS OF INCOME 



183 



Table 11. — Individual returns for 1930, by counties, cities, and townships, shoidng 
mimber of returns — Continued 



NORTH DAKOTA— Continued 



County and city 


Num 
berof 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


Oliver: Miscellaneous... 


7 
101 


Rolette; Miscellaneous.. 
Sargent: Miscellaneous.. 
Sheridan: Miscellaneous. 

Sioux: Miscellaneous 

Slope: Miscellaneous 

Stark 


46 
21 
29 
6 
17 


Walsh 


158 


Pembina: Miscellaneous. 


Grafton 


64 






37 
57 


Pierce... 


68 

53 

15 

329 

229 

100 

120 

60 

46 

14 


Miscellaneous 

Ward 




805 


Miscellaneous- 




51 


126 
69 
57 

41 

374 

336 
38 

100 
68 
32 

120 
35 
36 
49 


Minot 


VOl 


Devils Lake.- 

Miscellaneous 


Dickinson 


Miscellaneous.. 

Wells 


53 
148 


Miscellaneous 

Steele: Miscellaneous. .. 
Stutsman 


Harvey 


82 


Enderlin 


Miscellaneous 

Williams 


66 




260 


Miscellani-ous 




1<15 


Jamestown 

Miscellaneous 

Towner.. 


Miscellaneous 

All other: 

Residents of other 

States 


65 




28 




Renville: ^Miscellaneous. 






231 
23 
27 

120 
61 


Cando 




Richland 


Miscellaneous 

Traill 


496 


TTankiniifin 


Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 




Lidgerwood 


Hillsboro 




Wahpeton 


Mayville — 

Miscellaneous 




Miscellaneous 


5 









OHIO 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

.\djustment— subtract 
to reconcile with gen- 
eral tables ' 

Total in general 
tables 

.\dams 

Manchester 

Peebles ■ 

West Union 

Miscellaneous: 

Allen 

Blufifton... 

Delphos 

Lima __ 

Spencerville 

Miscellaneous 

Ashland 

Ashland 

Loudonviile 

Miscellaneous 

Ashtabula 

Ashtabula 

Conneaut 

Geneva 

Jefferson 

Miscellaneous 

Athens 

Athens 

Chauncey 

Qlousler 

Nelson ville.- 

Miscellaneous 

Auglaize 

Minster 

New Bremen 

St. Marys 

Wapakoneta 

Miscellaneous 

Belmont 

Barnes ville 

Bellaire 

Bethesda 

Bridgeport.. 

' See text, p. 19. 




Belmont— Continued. 

Flushing 

-Vlartins Ferry 

Powhatan Point 

St. Olairs ville 

Shadyside 

YorkviUe. (See Jef- 
ferson County.) 
Miscellaneous 

Brown 

Georgetown 

Ripley 

Miscellaneous.. 

Butler 

Hamilton 

Middletown 

Oxford.. 

Miscellaneous 

CarroU 

CarroUton 

Malvern 

Miscellaneous 

Champaign 

Mechanicsburg 

St. Paris 

Urbaua. 

Miscellaneous 

Clark 

New Carlisle 

South Charleston... 

Springfleld 

Miscellaneous 

Clermont 

Batavia 

Bethel.... 

Loveland 

Milford...- 

New Richmond 

Williamsburg 

Miscellaneous 

Clinton 

Blanchester 

Sabina 

Wilmington 

Miscellaneous.. 

Columbiana. 

Columbiana. .- 
East Liverpool 
East Palestine. 



;'-- I 



10 
420 
15 
60 
44 



56 
123 
30 
43 
50 

3,002 

1,637 

1,159 
125 
81 
83 
57 
14 
12 
268 
35 
16 
202 
15 

2,378 
32 
26 

2,283 

37 

351 

45 

35 

66 

82 

48 

19 

66 

330 

44 

32 

209 

46 

2,798 
97 

1,401 
220 



Columbiana— Contd. 

Leetonia 

Lisbon 

Salem 

Saline ville 

WeUsville... , 

Miscellaneous 

Coshocton 

Coshocton... 

West Lafayette 

Miscellaneous 

Crawford 

Bucyrus 

Crestline 

Gahon , 

Miscellaneous 

Cuyahoga 

Bay 

Bedford. 

Berea 

Bratenahl 

BrecksvLUe 

Chagrin Falls 

Cleveland 

Cleveland Heights., 

Dover 

East Cleveland , 

Euclid Village 

Fairview 

Garfield Heights 

Independence 

Lakewood 

Lyndhurst 

Maple Heights 

Newburg Heights... 

North Olmstead 

Rocky River 

Shaker Heights 

Solon 

South Euclid 

Strongs viUe.- 

University Heights 

Miscellaneous 

Darke 

Arcanum 

Greenville 

Union City 

Versailles 

Miscellaneous 



184 
101 
49S 

26 
190 

81 
351 
330 

14 

913 

336 

168 

356 

53 

44, 734 

220 

417 

225 

60 

87 

240 

19,648 

7,115 

20 

3,063 

360 

62 

114 

20 

9,114 

21 

12 

20 

100 

362 

2,943 

32 

210 

9 

60 

200 

431 

24 

292 

6 

44 

65 



L 



184 STATISTICS OF INCOME 

Table 11. — Individual returns for 1930, by counties, cities, and toumships, showing 
number of returns — Continued 

OHIO— Continued 



County and city 



Defiance 

Defiance 

Hicksville 

Miscellaneous 

Delaware 

Delaware 

M iscellaneous - 

Erie - - 

Huron. — 

Sandusky... 

Vermilion 

Miscellaneous 

Fairfield 

Bremen 

Lancaster 

Miscellaneous 

Fayette 

Washington Court 
House 

Miscellaneous 

Franklin 

Bexley 

Columbus 

East Columbus 

Grandview Heights. 

Upper Arlington 

Westerville 

Worthington 

Miscellaneous 

Fulton 

-Vrchbold - 

Delta 

Swanton... 

Wauseon 

Miscellaneous 

Gallia...- 

GallipoUs... 

Miscellaneous 

Geauga 

Chardon 

Miscellaneous 

Greene — 

Fairfield. 

Osborn 

Xenia 

Yellow Springs 

Miscellaneous 

Guernsey 

Byesville 

Cambridge — 

Miscellaneous 

Hamilton 

Addyston 

.\rUngton Heights.. 

Cheviot 

Cincinnati — 

Cleves 

Deer Park 

Elmwood Place 

Glendale 

Harrison 

Lockland 

Madeira 

Mount Healthy 

North College Hill.. 

Norwood 

Reading 

St. Bernard 

Sharon ville 

Silverton 

Wjroming 

Miscellaneous 

Hancock 

Findlay 

Miscellaneous 



Num- 
ber of 
returns 



311 
241 

54 

16 
309 
277 

32 
1,337 

78 
1,069 

95 

95 
521 

17 
453 

51 
273 

245 

28 

12, 060 

308 

11, 381 

14 

5 

10 

82 

113 

147 

241 

27 

51 

57 

75 

31 

90 

81 

9 

207 

135 

72 

553 

30 

54 

334 

69 

66 

416 

9 

376 

31 

32, 927 

18 

12 

271 

28, 684 

48 

21 

124 

201 

46 

259 

58 

182 

44 

1,726 

147 

299 

50 

60 

406 

271 

648 

604 

44 



County and city 



Hardin 

Ada 

Forest 

Kenton 

Miscellaneous 

Harrison 

Cadiz 

Miscellaneous 

Henry 

Deshler 

Napoleon 

Miscellaneous 

Highland 

Greenfield 

Hillsboro 

M iscellaneous 

Hocking 

Logan 

Miscellaneous 

Holmes 

Millersburg 

Miscellaneous 

Huron 

Bellevue 

Monroeville 

New London 

Norwalk 

WiUard 

Miscellaneous 

Jackson 

Jackson 

OakH^ll 

Wellston 

Miscellaneous 

Jefferson 

Adena 

.Amsterdam 

Brilliant 

Dillonvale 

Mingo Junction 

Smithfield 

Steubenville 

Tiltonville 

Toronto 

Yorkville 

Miscellaneous 

Knox 

Fredericktown 

Mount Vernon 

Miscellaneous 

Lake 

Fairport Harbor 

Mentor 

Fainesville 

Wickliflfe 

WiUoughby 

Miscellaneous 

Lawrence 

Chesapeake 

Coal Grove 

Ironton 

Miscellaneous 

Licking 

Granville 

Johnstown 

Newark 

Utica 

Miscellaneous 

I>ogan 

Bellefontaine 

West Liberty 

Miscellaneous 

Lorain 

Amherst 

.\von 



Num- 
ber of 
returns 



335 

51 

25 
228 

31 
264 
200 

64 
255 

28 
157 

70 
309 
118 
136 

55 
162 
143 

19 
210 
165 

45 
811 
227 

20 

41 
298 
189 

36 
237 
123 

23 

85 

6 

3,033 

20 

12 

28 

32 
157 

24 
2,260 

38 
309 

40 
113 
477 

25 
401 

51 
1,438 

74 
120 
787 



70 

363 

6 

3 

329 

25 

1,007 

75 

17 

832 

19 

64 

341 

283 

10 

48 

4,651 

217 

62 



County and city 



Lorain— C ontinued . 

Elyria 

Lorain 

(Jberlin 

Sheffield Lake_- 

AVellington 

Miscellaneous-.. 

Lucas 

Maumee 

Ottawa Hills 

Svlvania 

Toledo 

MisceUaneous... 

Madison. 

London 

Moimt Sterling. 

Plain City 

West Jefferson.. 
Miscellaneous... 

Mahoning 

Campbell 

Lowellville 

Sebring 

Struthers- 



1,884 

2,001 

280 

10 

60 

37 

15, 476 

217 

139 

111 

14,911 

98 

152 

89 

23 

11 

23 

6 

13, 798 

138 

110 

360 

507 

Youngstown i 12,475 



Num- 
ber of 
returns 



MisceUaneous. 

Marion 

Alarion 

Prospect 

Miscellaneous 

Med ina 

Lodi 

Medina 

Wadsworth 

Miscellaneous 

Meigs 

Middleport 

Pomeroy 

Miscellaneous 

Mercer.- 

CeUna 

Coldwater 

Fort Recovery 

Miscellaneous 

Miami 

Covington 

Piqua... 

Tippecanoe City.. 

Troy..-. 

West Milton 

Miscellaneous 

Monroe '.. 

Woodsfield 

Miscellaneous 

Montgomery.. 

Brookville 

Dayton 

Germantown 

Miamisburg 

West Carrollton... 
Miscellaneous 

Morgan 

McConnelsville... 
Miscellaneous 

Morrow 

Cardington 

Mount Gilead 

Miscellaneous 

Muskingum 

Dresden 

Roseville 

South Zanesville.. 

Zanesville 

Miscellaneous 



208 

844 

808 
11 
25 

528 
38 

201 

219 
70 

171 
81 
79 
11 

215 

148 
29 
10 
28 

981 
28 

463 
70 

351 
31 
38 
92 
72 
20 
9,767 
39 
9,289 
65 

213 
47 

114 
64 
36 
28 
56 
7 
43 
6 
1,303 
12 

36 

13 

1,122 

120 



■ 



STATISTICS OF INCOME 



185 



Table 11. — Individual returns j or 1930, by counties, cities, and toumships, shoicing 
number of returns — Continued 



OHIO— Continued 



County and city 



Noble 

Caldwell 

Miscellaneous 

Ottawa 

Elmore. 

Genoa 

Marblehead 

Oak Harbor.. 

Port Clinton 

Miscellaneous 

Paulding 

Antwerp 

Paulding 

Payne 

Miscellaneous 

Perry 

Corning. 

Crooksville 

New Lexington 

New Straitsville 

Shawnee 

Somerset 

Miscellaneous 

Pickaway. 

Ashville 

Circleville 

Miscellaneous 

Pike 

Waverly 

Miscellaneous 

Portage 

Garrettsville 

Kent 

Mogadore. 

Ravenna 

Miscellaneous 

Preble 

Eaton 

Miscellaneous 

Putnam 

Columbus Grove.... 

Leipsic 

Ottawa.. 

Miscellaneous 

Richland 

Mansfield 

Plymouth 

Shelby 

Miscellaneous 

Ross 

Chillicothe 

Miscellaneous.. 



Num- 
ber of 
returns 



24 

2 

416 

30 

39 

22 

74 

175 

76 

77 

16 

33 

15 

13 

271 

45 

60 

94 

15 

13 

15 

29 

210 

20 

168 

22 

36 

24 

12 

1,265 

46 

735 

46 

320 

118 

229 

118 

111 

180 

31 

38 

53 

58 

1,926 

1,564 

20 

287 

55 

668 

620 

48 



County and city 



Sandusky 

Clyde 

Fremont 

Gibsonburg.. 

Woodville 

Miscellaneous 

Scioto 

New Boston 

Portsmouth 

Miscellaneous 

Seneca 

Fostoria 

Tiffin.... 

M iscellaneous 

Shelby 

Sidney 

Miscellaneous 

Stark 

Alhance 

Brewster 

Canal Fulton 

Canton 

Louisville 

Massillon 

Minerva 

Navarre 

North Canton 

Waynesburg 

Miscellaneous 

Summit 

Akron 

Barberton 

Cuyahoga Falls. .. 

Lakemore 

Northfield 

Miscellaneous 

Trumbull 

Girard 

Hubbard 

McDonald 

Newton Falls 

Niles 

Warren 

Miscellaneous 

Tuscarawas 

Dennison 

Dover 

Newcomersto wn . . 
New Philadelphia. 

Strasburg 

Uhrichsville 

Miscellaneous 



Num- 
ber of 
returns 



701 

70 

482 

81 

51 

17 

1,220 

27 

1,139 

54 

973 

376 

519 

78 

299 

270 

29 

8,214 

1,180 

54 

25 

5,109 

157 

1,298 

70 

12 

40 

37 

232 

13, 666 

10,734 

1,822 

771 

10 

17 

312 

3,822 

591 

174 

38 

197 

600 

1,991 

231 

1,203 

89 

347 

66 

342 

17 

243 

99 



County and city 



Union. 

Marysville 

Richwood... 

Miscellaneous 

Van Wert 

Van Wert 

Miscellaneous 

V'inton 

McArthur 

Miscellaneous 

Warren 

Franklin 

Lebanon 

M iscellaneous 

Washington 

Belpre 

Mariette 

M iscellaneous 

Wayne 

Creston. 

Doylestown 

Orrville 

Rittman 

Shreve 

Wooster 

Miscellaneous 

Williams 

Bryan 

Montpelier 

Miscellaneous 

Wood 

Bowling Green 

North Baltimore 

Perrysburg 

Rossford 

Miscellaneous , 

Wyandot 

Carey 

Upper Sandusky.... 
Miscellaneous 



Num- 
ber of 
returns 



All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



101 

61 

16 

24 

345 

306 

39 

37 

24 

13 

380 

148 

128 

104 

626 

10 

547 

69 

1,245 

24 

26 

241 

72 

20 

792 

70 

303 

142 

99 

62 

777 

174 

85 

191 

89 

238 

215 

55 

117 

43 



OKLAHOMA 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Adjustment — subtract 
to reconcile with gen- 
eral tables ' 

Total in general 
tables 

Adair 

Stillwell 

Miscellaneous 

Alfalfa... 

Cherokee 

M iscellaneous 

Atoka 

Atoka 

Miscellaneous 

1 See text, p. 19. 




Beaver 

Beaver 

Miscellaneous 
Beckham 

Elk City 

Erick 

Sayre 

Miscellaneous 
Blaine. 

Geary 

Okeene 

Watonga 

Miscellaneous. 
Brj'an 

Durant 

Miscellaneous. 
Caddo. .- 

Anadarko 

Apache 

Carnegie 

Cement 



31 

28 

229 

101 

37 

72 

19 

89 

29 

16 

26 

18 

114 

103 

11 

276 

116 

25 

35 

34 



Caddo— Continued 

Hinton 

Miscellaneous.. 
Canadian 

El Reno 

Yukon. 

Miscellaneous.. 
Carter. 

Ardmore . 

Healdton 

Wilson. 

Miscellaneous.. 
Cherokee.- 

Tahlequah 

Miscellaneous.. 
Choctaw 

Hugo... 

Miscellaneous.. 
Cimarron 

Boise City 

Miscellaneous.. 



16 

50 

367 

275 

40 

52 

616 

499 

45 

40 

32 

25 

18 

68 
59 

9 

29 
23 

6 



186 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing^ 
number of returns — Continued 

O KL AH OM A— Continued 



County and city 



Cleveland 

Norman 

Miscellaneous.. 

Coal -- 

Coalgate 

Miscellaneous.. 

Comanche 

Fort Sill 

Lawton 

Miscellaneous. 

Cotton 

Temple 

Walters 

Miscellaneous. 

Craig 

Vinita.- 

Miscellaneous. 

Creek 

Bristow 

Depew 

Drumright 

Oilton 

Sapulpa 

Miscellaneous. 

Custer.. 

Clinton 

Thomas 

Weatherford.. 
Miscellaneous. 



Num- 
ber of 
returns 



Delaware: Miscellaneous 
Dewev: Miscellaneous. 



Ellis 

Shattuck 

Miscellaneous.. 

Garfield 

Enid 

Garber 

Miscellaneous.. 

Garvin 

Lindsay 

Pauls Valley... 
Wynnewood... 
Miscellaneous. 

Grady 

Chickasha.... 
Rush Springs. 
Miscellaneous. 

Grant 

Medford 

Miscellaneous. 

Greer 

Granite 

Mangum 

Miscellaneous. 

Harmon 

Hollis 

Miscellaneous. 



Harper: Miscellaneous. 

Haskell 

Stigler 

Miscellaneous - 

Hughes 

Holdenville 

Wetunka 

Miscellaneous 

Jackson 

Altus 

Eldorado 

Miscellaneous 

Jeflerson 

Ringling 

Ryan 

Waurika 

Miscellaneous 



288 

246 

42 

23 

19 

4 

314 
46 

245 
23 
57 
17 
37 
3 
78 
69 
9 

730 

195 
14 

157 
25 

271 
68 

212 

128 

3 

41 

40 



53 
29 
24 

924 

811 
47 
66 

160 
26 
91 
19 
24 

426 

362 
19 
45 

122 
40 
82 

106 
16 
81 
9 
45 
39 
6 



34 



13 

10 

3 

242 

178 

42 

22 

193 

158 

10 

25 

S8 

10 

17 

45 

16 



County and city 



Johnston 

Tishomingo 

Miscellaneous. -- 

Kay. 

Blackwell- 

Kaw City 

Newkirk 

Ponca City 

Tonkawa 

Miscellaneous... 

Kingfisher 

Hennessey. 

Kingfisher 

Miscellaneous... 

Kiowa 

Hobart.. 

Lone Wolf 

Mountain View. 

Snyder. 

Miscellaneous... 

Latimer 

Wilburton 

Miscellaneous... 

Le Flore 

Heavener 

Poteau 

Talihina 

Miscellaneous... 

Lincoln 

Chandler 

Daven'port 

Prague — 

Stroud 

Miscellaneous. .- 

Logan 

Crescent 

Guthrie 

Miscellaneous... 

Love: Marietta 

McClain 

Blanchard 

Purcell 

Miscellaneous... 

McCurtain 

Broken Bow — 

Idabel 

Miscellaneous... 

Mcintosh 

Checotah 

Eufaula 

Miscellaneous.. 

Major 

Fairview 

Miscellaneous.. 

■Marshall 

Madill 

Miscellaneous.. 

Mayes 

Pryor 

Miscellaneous.. 

Murray 

Davis 

Sulphur 

Miscellaneous.. 

Muskogee 

Boynton 

Fort Gibson 

Haskell 

Muskogee 

Miscellaneous.- 

Noble 

Perry 

Miscellaneous.. 

Nowata 

Nowata 

Miscellaneous.. 



Num- 
ber of 

returns 



22 

10 

12 

1,323 

293 
44 
67 

762 

117 
40 

120 
24 
84 
12 

190 

118 

6 

23 

6 

37 

23 

21 

2 

107 
34 
35 
6 
32 

214 
94 
19 
23 
43 
35 

392 
32 

285 
75 



24 



65 

8 
42 
15 
72 
16 
39 
17 
78 
24 
45 

9 
45 
33 
12 
16 
14 

2 
46 
38 

8 
97 
25 
68 

4 

1,164 

13 

9 

29 

1,106 

7 
185 
149 
36 
94 
81 
13 



County and city 



Okfuskee 

Okemah 

Weleetka 

Miscellaneous... 

Oklahoma 

Bethany 

Britton 

Edmond... 

Oklahoma City. 
Miscellaneous... 

Okmulgee. 



Henry etta 

Morris 

Okmulgee 

Miscellaneous. 



Barnsdall (formerly 

Bigheart)... 

Fairfax — 

Hominy 

Pawhuska 

Shidler 

Wynona 

Miscellaneous 

Ottawa 

Afton 

Commerce 

Miami 

Picher 

Quapaw — 

Miscellaneous 

Pawnee 

Cleveland 

Pawnee 

Miscellaneous 

Payne 

Gushing 

Stillwater 

Yale 

Miscellaneous 

Pittsburg 

Haileyville 

Hartshorne 

Krebs 

McAlester 

Quinton 

Miscellaneous 

Pontotoc 

Ada 

Allen-. 

Miscellaneous 

Pottawatomie 

Earlsboro 

Maud 

Shawnee .- 

Tecumseh 

Miscellaneous 

Pushmataha. 

Antlers. 

Miscellaneous 



Num- 
ber of J 
returr 



Roger Mills: Miscella- 
neous 



Rogers 

Chelsea 

Claremore 

Miscellaneous- 

Seminole -- 

Konawa 

Seminole 

Wewoka 

Miscellaneous. 

Sequoyah. 



<!Ulisaw 

i\Tiscellancous. 



STATISTICS OF INCOME 



187 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



O K L AH O MA— Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Num. 
berof 
returns 


Stephens . 


319 

25 

239 

51 

4 

160 

75 

36 

49 

121 

86 

17 

9 

9 

8,880 

13 

39 

23 


Tulsa— Continued. 
Jenks 


24 

156 

48 

8,531 

46 

59 

21 

33 

5 

1.132 

1,054 

58 

20 

102 

43 

25 

34 


Woods 


165 




Alva - 


116 
28 




Sand Springs.. 

Skiatook 


AVaynoka 




Miscellaneous 

Woodward 


18 




Tulsa 


172 


Texas -- 


Miscellaneous 


Woodward . 


150 




Miscellaneous 

All other: 

Residents of other 

States -- 


22 








M iscellaneous 

Tillman 


Wagoner 

Miscellaneous 

Washington 




Frederick 


1 107 


Granfield 


Bartlesville 


Residents of foreign 
countries (Ameri- 
can citizens and 
aliens; 




Tipton. 


Dewey . 




Miscellaneous 

Tulsa - -- 


Miscellaneous 


19 


Bixby 


Cordell 








Sentinel 




CoUinsville 


Miscellaneous 









OREGON 



State total 


24, 306 

866 
2,607 


Gilliam 


135 
61 
74 


Multnomah 


12,490 
80 


Returns, Form 1040, 


Condon . . 


Gresham . 


showing no net in- 


Miscellaneous 

Grant : Miscellaneous . . . 


Portland 


12,287 




M iscellaneous 

Polk 


123 

173 


general tables.. 


107 


Adjustment- add to 
reconcile with general 
tables!... 


Dallas 


73 


115 

88 

27 

232 

195 

37 

765 

126 

543 

96 


Independence 

Miscellaneous 

Sherman: Miscellaneous. 

Tillamook-- 


33 


Burns 


67 


Total in general 


26, 047 


Miscellaneous 

Hood River 


111 








Baker 


:i74 

275 

99 

307 

273 

34 

683 

23 

132 

237 

79 

31 

181 

607 

461 

59 

87 

366 

51 

37 

128 

71 

79 

568 

46 

6 

314 

88 

56 

58 

51 

43 

8 


Miscellaneous 

Jackson.. . 


213 


Baker 


Tillamnnlr . , . 


132 


Miscellaneous 


.\shland 


Miscellaneous 

Umatilla 


81 


Benton 


Medford . . .. 


804 


Corvallis 


MisceUaneous 

Jefferson: Miscellaneous. 
Josephine 


Milton 


52 






452 
300 


Clackamas 


37 


Miscellaneous 




410 


Milwaukie 


103 

86 

17 

917 

33 

710 

174 

158 

112 

46 

853 

82 

617 

28 

126 

112 

21 

55 

36 

304 

206 

52 

46 

211 

. 72 

139 

929 

674 

106 

25 

124 

115 

69 

46 


Elgin 


17 


Oregon City 


Grants Pass . 


La Grande— 


304 


Oswego - 


' Miscellaneous 

Klamath 


34 


West Linn 


M iscellaneous 

Wallowa 


64 


Miscellaneous 

Clatsop... 


Chiloquin 


104 


Klamath Falls 

M iscellaneous 

Lake 




52 


Astoria 


Miscellaneous 

Wasco 


52 


Seaside 


341 


Miscellaneous 

fJoliimhia 


Lakeview 


The Dalles 


279 


M iscellaneous 


M iscellaneous 

Washington . . 


62 


Clatskanie. 


384 


Rainier 


Cottage Grove 




63 


St. Helens 


Forest Grove 

Hillsboro 


84 


Vemonia 




127 


Miscellaneous 

Coos... 


Miscellaneous. 


Miscellaneous 

AVheeler: Miscellaneous. 
Yanihil) , 


110 


Bandon 


Newport 


62 


Marshfield 


Toledo.... 

Miscellaneous 

Linn 


295 


North Bend 


McMinn villa 

Newberg 


143 


Myrtle Point 

Miscellaneous 

Crook 






67 


Lebanon 


Sheridan.. 


12 


Miscellaneous 

All other: 

Residents of other 




Miscellaneous 

Malheur 








Miscellaneous 

Curry: Miscellaneous... 
Deschutes 








25 


Miscellaneous .- 

Marion 


216 


356 
316 

33 

7 

250 

103 

46 
101 


Residents oi foreign 
coimtries (Ameri- 
can citizens and 




Bend 


Salem 






Silverton 




Miscellaneous 

Douglas 


Woodburn... 


24 


Miscellaneous 






Roseburg 




Reedsport 






Miscellaneous 


Miscellaneous 




> See text, p. 19. 

133873—32- 


13 











188 



STATISTICS OF INCOME 



Table 11.— Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



PENNSYLVANIA 



County and city 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables -. 



Total in general 
tables 



Adams 

Gettysburg 

Littlestown 

McSherrystown 

New Oxford 

M iscellaneous 

Allegheny 

Aspinwall 

Avalon 

Baldwin Township 

Bellevue 

Ben Avon 

Blawnox 

Brackenridge 

Braddock 

Brentwood 

Bridgeville 

Carnegie 

Castle Shannon 

Cheswick 

Clairton 

Coraopolis 

Crafton 

Dormont 

Dravosburg 

Duquesne 

East Pittsburgh 

East McKeesport.. 

Edgewood 

Edgeworth , 

Elizabeth 

Emsworth 

Etna 

Forest Hills 

Glassport 

Qreentree 

Heidelberg 

Homestead 

Ingram 

Leetsdale 

Liberty Boro 

McKeesport 

McK'ees Rocks 

Millvale 

Mount Lebanon 

Mount Oliver 

Munhall 

Natrona 

North Braddock 

Oakdale 

Oakmont 

Pitcairn 

Pittsburgh 

Port Vue 

Rankin 

Sewickley 

Sharpsburg 

Springdale 

Swiss vale... 

Tarentum 

Turtle Creek 

Verona 

Versailles 

Wall 

West Elizabeth 

West Homestead . . . 

West View 

Whitaker 



333, 844 



11,341 



322, 503 



County and city 



Allegheny— Continued . 

Wilkinsburg 

Wilmerding 

Miscellaneous 

Armstrong 

Apollo 

Ford City 

Freeport 

Kittanning 

Leechburg 

Miscellaneous 

Beaver 

Aliquippa 

Ambridge 

Baden 

Beaver 

Beaver Falls 

Bridgewater 

Conway 

Freedom 

Koppel 

Midland 

Monaca 

New Brighton 

Rochester 

Miscellaneous 

Bedford 

Bedford 

Everett 

Hyndman 

Saxton 

M iscellaneous 

Berks.. 

Birdsboro 

Boyertown 

Fleetwood 

Hamburg 

Kutztown 

Mohnton 

Mount Penn 

Reading 

Robesonia.- 

Shillington 

Singing Springs 

Temple 

Topton 

West Reading 

Werners ville 

West Lawn 

Womelsdorf 

Wyomissing 

M iscellaneous 

Blair _. 

Altoona 

Bell wood - - . 

Duncansville 

Holidaysburg 

Martinsburg 

Roaring Spring 

Tyrone 

Williamsburg 

Miscellaneous 

Bradford 

Athens 

Canton 

Sayre 

South Waverly 

Towanda 

Troy..- 

M iscellaneous 

Bucks 

Bristol- 

Doylestown. 

Langhorne 

Morrisville 

New Hope 

Newtown. 



Num- 
ber of 
returns 



3,617 

303 

2,252 

1,347 

158 

203 

153 

421 

203 

209 

5,441 

1,080 

867 

106 

681 

995 

38 

64 
142 

34 
209 
203 
445 
422 
155 
298 
137 

67 
5 

32 

57 

7,924 

122 

197 

58 
148 

94 

47 

212 

4,805 

48 
200 

82 
•53 

24 
228 

65 
146 

39 

404 

952 

3,403 

2,561 

63 

19 
242 

22 

60 
263 

37 
136 
822 
133 

55 
268 

45 
175 

61 

85 
2,210 
275 
305 
126 
183 

65 
110 



County and city 



Bucks— Continued. 

Perkasie 

Q uakerto wn 

Sellers ville 

Yardley 

Miscellaneous 

Butler 

Butler 

Evans City 

Mars 

Slippery Rock 

Zelienople 

M iscellaneous 

Cambria 

Barnesboro 

Carrolltown 

Cresson 

East Conemaugh.. 

Ebensburg.. 

Gallitzin 

Hastings 

Johnstown 

Lilly 

Lorain Boro 

Nanty-Glo 

Patton 

Portage 

Scalp Level 

South Fork 

Southmont 

Spangler 

Vintondale 

Westmont 

Miscellaneous 

Cameron 

Emporium 

M iscellaneous 

Carbon 

Beaver Meadow 

East Mauch Chunk. 

Lansford 

Lehighton 

Mauch Chunk 

Palmerton.. 

Summit Hill 

Weatherly 

Miscellaneous 

Centre 

Bellefont 

Philipsburg 

State College 

M iscellaneous. 

Chester 

Coatesville 

Downingtown 

Kennett Square 

Malvern 

Oxford 

Parkesburg 

Phoenixville 

Spring City 

West Chester 

West Grove 

Miscellaneous 

Clarion 

Clarion 

East Brady 

New Bethlehem 

Rimersburg 

Miscellaneous 

Clearfield 

Clearfield 

Coalport 

C urwens ville 

Du Bois 

Houtzdale 

Irvona 



STATISTICS OF INCOME 



189 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

PENNSYLVANIA— Continued 



County and city 



Clearfield— C ontinued . 

Osceola Mills 

Miscellaneous 

Clinton 

Avis 

Flemington 

Lock Haven 

Mill Hall 

Renovo 

South Renovo 

Miscellaneous 

Columbia 

Berwick- 

Bloomsburg 

Catawissa 

Centralia 

Miscellaneous 

Crawford 

Cambridge Springs. 

Meadville 

Titusville 

Miscellaneous 

Cumberland 

CampHiU 

Carlisle 

Lemoyne 

Mechanicsburg 

Mount Holly 

Springs 

New Cumberland--. 

Newville 

Shippensburg 

West Fairview 

Wormleysburg 

Miscellaneous 

Dauphin 

Elizabeth ville 

Harrisburg 

Highspire 

Hummelstown 

Lykens 

Middletown 

Millersburg 

Paxtang 

Pen brook 

Royalton 

Steelton 

Williamstown 

Miscellaneous 

Delaware 

Aldan 

Chester 

Chfton Heights 

Collingdale 

Colwyn 

Darby 

East Lansdowne 

Eddystone 

Folcroft 

Glenolden 

Lansdowne 

Marcus Hook 

Media 

Morton 

Norwood 

Parkside 

Prospect Park 

(Moore) 

Ridley Park 

Sharon Hill 

Swarthmore 

Trainer 

Upland 

Yeadon_- 

M iscellaneous 



Num- 
ber of 
returns 



52 
149 
647 

20 

9 

387 

21 

162 

2 

46 
604 
183 
287 

46 

25 

63 
1,501 

57 
819 
417 
208 
1,406 
248 
423 

95 
166 

11 

127 
25 

104 
18 
30 

159 
5,165 
20 
4,049 
36 
90 
76 

126 
78 
36 
55 
8 

226 
51 

314 
14, 850 

173 
1,828 

121 

164 
52 

250 

132 
41 
24 

232 
1,151 

120 

480 
58 

239 
12 

289 

384 

189 

746 

13 

39 

345 

7,768 



County and city 



Elk 

Johnsonburg 

Ridgeway 

St. Marys 

Miscellaneous 

Erie _ 

.\lbion 

Corry 

Erie 

Qirard 

North East 

North Girard 

Union City.. 

Wesleyville 

Miscellaneous 

Fayette... 

Belle Vernon 

Brownsville 

Connellsville 

Dunbar 

Everson : 

Fairchance 

Fayette City 

Masontown 

Point Marion 

South Brownsville. 

Uniontown 

Miscellaneous 



Forest: Miscellaneous. 



Franklin 

Chambersburg. 

Greeneastle 

Mercersburg... 

Waynesboro 

Miscellaneous.. 



Fulton: Miscellaneous - 



Greene 

Waynesburg 

Miscellaneous 

Huntingdon 

Huntingdon. 

Mount Union 

Miscellaneous 

Indiana 

Blairsville 

Burrell Township 

Clymer 

Homer City 

Indiana 

Saltsburg 

Miscellaneous 

Jefferson 

Brockway.. 

Brook villV 

Falls Creek 

Punxsutawney 

ReynoldsviUe 

Summerville 

Sykesville 

Miscellaneous 

Juniata 

Miflaintown 

Miscellaneous 

Lackawanna 

Archbald 

Blakely 

Carbondale 

Clarks Summit... 

Dalton 

Dickson City 



Num- 
ber of 
returns 



762 
161 
293 
261 

47 
6,272 

69 

225 

5,337 

60 
199 

24 
125 

86 
14/ 
3,484 
210 
257 
608 

40 

18 

42 

75 
111 

70 

200 

1,273 

580 



57 



1,169 

508 

63 

61 

408 

129 



589 

308 

281 

402 

259 

61 

82 

927 

208 

1 

32 

49 

441 

49 

147 

892 

75 

228 

29 

355 

85 

19 

28 

73 

87 

42 

45 

9.438 

198 

235 

853 

157 

49 

107 



County and city 



Lackawanna — Contd. 

Dunmore 

Jermyn 

Mayfield 

Moosic 

Old Forge 

Olyphant 

Scranton 

Tavlor 

Throop 

Vandling 

Winton 

Miscellaneous 

Lancaster 

Columbia 

Denver 

Elizabethtown 

Ephrata 

Lancaster 

Lititz... 

Manheim 

Marietta 

Mount Joy 

New Holland 

Quarry ville 

Miscellaneous. 

Lawrence 

Bessemer 

EUwood City 

New Castle 

Miscellandous 

Lebanon 

Cornwall... 

Lebanon... 

Myerstown 

Palmyra 

Miscellaneous 

Lehigh 

AUentown 

Bethlehem 8 

Catasauqua. 

Coopersburg 

Coplay 

Emaus 

Fountain Hill 

Slatington 

Miscellnneous 

Luzerne 

Ashley 

Avoca 

Dallas 

Duryea 

Dupont 

Edwardsville. (See 
Kingston.) 

Exeter. 

Forty Fort 

Freeland 

Hazleton.. 

Hughestown - . _ 

Kingston' 

LarksviUe 

Luzerne 

Nanticoke 

Nescopeck 

Pittston 

Plymouth 

Pringle. (See King- 
ston.) 

Shickshinney 

Sugar Notch 

S woy ersville 

Warrior Rim 

West Hazleton 



Num- 
ber of 
returns 



503 

110 

40 

61 

101 

306 

6,341 

115 

71 

12 

91 

88 

4,944 

281 

40 

127 

126 

2,896 

141 

128 

60 

89 

45 

42 

969 

2,420 

47 

655 

1,534 

184 

1,367 

20 

796 

84 

135 

332 

4,840 

3,777 

124 

197 

24 

63 

132 

2 

138 

393 

9,380 

107 

101 

71 

63 

14 



26 

267 

263 

1,327 

5 

1,145 

26 

101 

521 

10 

641 

311 



50 
30 
27 
10 
135 



' See footnote on p. 190. 



» Includes Edwardsville and Pringle. 



190 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

PENNSYLVANIA— Continued 



County and city 



Luzerne— C ontinued. 

West Pittston.. 

West Wyoming 

White Haven 

Wilkes-Barre... 

Wyoming 

Miscellaneous. 

Lycoming 

Duboistown 

Hughesville 

Jersey Shore 

Montgom ry. 

Montoursville 

Muncy 

South Williamsport- 

W illianisport 

M iscellaneous.. 

McKean 

Bradford 

Eldred 

Fosier Township 

Kane 

Mount Jewett 

Port Allegany -. 

Smethport 

Miscellaneous 

Mercer 

Farrell-_ 

Greenville 

Grove City 

Mercer 

Sharon -.. 

Sharps ville 

Stoneboro 

West Middlesex 

Wheatland 

M iscellaneous 

Mifflin 

Burnham 

Lewistown 

Miscellaneous 

Monroe 

East Stroudsburg... 

Stroudsburg- 

Miscellaneous 

Montgomery — 

Ambler..- 

Bridgeport 

Conshohocken. 

East Greenville 

Hatboro 

Hatfield 

Jenkintown 

Lansdale 

Narberth 

Norristown 

North Wales 

Pennsburg 

Pottstown 

Rockledge 

Royersford 

Souderton 

West Conshohocken. 

West Telford 

Miscellaneous 

Montour..- 

Danville 

Miscellaneous 

Northampton.- 

Bangor.- 

Bath 

Bethlehem ' 



Num- 
ber of 
returns 



169 

6 

81 

3,107 

113 

653 

2,586 

10 

27 

200 

71 

69 

105 

93 

1,951 

60 

2,500 

1,508 

72 

1 

317 

45 

75 

146 

336 

2,700 

187 

478 

298 

160 

1,256 

152 

43 

18 

13 

95 

547 

35 

432 

80 

599 

132 

269 

198 

17,006 

378 

69 

316 

31 

145 

49 

843 

427 

841 

1,720 

115 

31 

765 

41 

167 

141 

30 

42 

10, 855 

175 

173 

2 

6,008 

221 

69 

2,276 



County and city 



Northampton — Contd. 

Easton 

Freemansbur g 

Hellertown 

Nazareth-- , 

North Catasauqua.. 

Northampton 

PenArgyl 

Roseto -.. 

Walnutport 

West Easton 

Wind Gap 

Miscellaneous 

Northumberland 

Kulpmont 

Marion Heights 

Milton..- 

Mount Carmel 

Northumberland 

Shamokin 

Sunbury 

Watsontovrn 

Miscellaneous.. 

Perry - 

Duncannon 

Marys ville 

Newport-.- 

Miscellaneous 



Philadelphia: Philadel- 
phia.- 

Pike 

Matamoras- 

Miscellaneous 

Potter 

Austin- 

C oudersport . 

Galeton 

Shingle House Boro. 

Miscellaneous 

Schuylkill- 

Ashland-- 

Auburn 

Coaldale 

Cressona 

Frackville 

Gilberton 

Girard ville 

Gordon 

Lost Creek 

McAdoo 

Mahanoy City 

Middleport 

Minersville 

New Philadelphia 
(Silver Creek) 

Orwigsburg 

Palo Alto 

Pine Grove-- 

Port Carbon 

Potts ville 

St. Clair 

Schuylkill Haven... 

Shenandoah-. 

Tamaqua 

Tower City 

Tremont 

M iscellaneous. 

Snyder 

Middleburg 

Selins grove-- 

Miscellaneous 



Num- 
ber of 
returns 



2,400 

14 

95 

289 

37 

197 

136 

2 

35 

8 

17 

212 

2,857 

44 

2 

362 

515 

125 

847 

651 

59 

252 

193 

36 

43 

49 

65 



83, 047 



127 
42 
85 

159 
13 
53 
46 
22 
25 
4,038 

219 
24 
77 
41 

109 
24 
84 
27 
9 
51 

322 
20 

176 

19 

51 

8 

82 

58 

1,153 

117 

162 

349 

329 

55 

57 

415 

106 

18 



County and city 



Somerset 

Berlin.- 

Boswell 

Central City.. 
Hoovers ville. . 

Meyersdale 

Roekwood 

Somerset 

Windber 

MisceUaneous. 



W\ 



Sullivan: Miscellaneous. 



Susquehanna 

Forest City 

' Hallstead 

Montrose 

Susquehanna.- 

Miscellaneous 

Tioga 

Blossburg 

Elkland 

Mansfield 

Wellsboro 

Westfield- -. 

M iscellaneous 

Union 

Lewisburg 

Mifflinburg 

Miscellaneous 

VenangO- 

Emlenton 

Franklin 

Oil City 

I Polk 

'' Rouseville. - 

"" Miscellaneous 

Warren 

Warren 

Youngs ville 

Miscellaneous 

Washington 

B entley ville . - 

B urgettstown 

California 

Canonsburg .-. 

Charleroi 

i Cokesburg 

Donora- 

Ellsworth 

Houston 

McDonald 

Mariana -. 

Monongahela 

New Eagle 

Roscoe 

Washington 

West Brownsville... 

Miscellaneous 

Wayne 

Hawley -. 

Honesdale-. 

Miscellaneous 

Westmoreland 

Arnold 

Avonmore 

Derry 

East Vandergrift 

Export- - 

Greensburg 

Irwin 

Jeannette 



Num- 
ber of 
returns ; 



'Bethlehem: 
Counties — 

Lehigh 

Northampton. 



Number 
of returns 

124 

2,276 



Total.- 2,400 



I 



STATISTICS OF INCOME 



191 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

PENNSYLVANIA— Continued 



County and eity 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city- 


Num- 
ber of 
returns 


Westmoreland— Contd. 


569 

111 

74 

522 

200 

970 

5 

97 

1 

315 

6 

3 
101 


Westmoreland— C ontd. 


343 
147 

72 
575 
200 

76 

124 

3,407 

40 

35 
372 

29 
146 

36 


York— Continued. 

West York 


1 


Ligonier 


West Newton 


Wrightsville _ 

Windsor 


38 




8 




Miscellaneous- 


York 


2,321 




Miscellaneous 

All other: 

Residents of other 
States 


381 


New Kensington 

Nortli Irwin 

Parnassus 


Tunkhannock 

Miscellaneous 

York 






Penn Township 

Scottdale 


1,876 


Glen Rock 


Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) -- 










Southwest Greens- 
burg 

Trafford 


New Freedom - 


510 


Spring Grove 











RHODE ISLAND 



State total ..- 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables - 

Total in general 
tables 

Bristol -- 

Barrington 

Bristol- 

Warren 

Kent 

Coventry 

East Greenwich 

Warwick 

West Greenwich.. - 
West Warwick 

Newport 

Jamestown 

Little Compton 

Middletown 



24, 574 



23, 862 



675 

262 

262 

151 

1,132 

67 

256 

423 

2 

384 

1,580 

73 

40 

20 



Newport— Continued 

Newport 

New Shoreham... 

Portsmouth 

Tiverton 

Providence 

Burrillville 

Central Falls 

Cranston 

Cumberland 

East Providence.. 

Foster.- 

Gloucester 

Johnston 

Lincoln 

North Providence. 
North Smithfleld.. 

Pawtucket... 

Providence 

Scituate. - 

Smithfleld 

Woonsocket 



1,317 

22 

35 

73 

20,115 

131 

357 

1,827 

190 

862 

3 

29 

99 

202 

253 

60 

2,319 

12, 222 

42 

43 

1,476 



Washington 

Charlestown 

Exeter 

Hopkinton — 

Narragansett 

North Kingston 

Richmond 

South Kingston 

Westerly 

All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



1,059 

5 

3 

44 

58 
134 

39 
230 
546 



SOUTH CAROLINA 



State total 


12,902 

689 
34 




60 

35 
19 

48 
20 
10 
10 
8 
145 
64 
81 


Clarendon 


49 


Returns Form 1040, 




Manning 


30 


showing no net in- 




Miscellaneous 

Colleton 


19 




Miscellaneous 

Barnwell - 

Barnwell 


61 




Walterboro 


43 


Adjustment — subtract 


Miscellaneous 


18 


to reconcile with gen- 


Blackville - 


260 


eral tables ' 


Williston 




95 




M iscellaneous 

Beaufort 




149 




12. 179 


Total in general 


Miscellaneous 

Dillon 


18 


tables 








Miscellaneous 

Berkeley: Miscellaneous. 
Calhoun 


137 




105 

00 

4 

11 

251 

186 

9 

56 

26 

19 

6 

1 

455 

347 

42 

22 

2 

7 

7 

28 


Dillon 


87 




47 


Latta 


26 


Calhoun Falls 


44 

32 

12 

2, 542 

2,398 

15 

129 

118 

9 

107 

2 

172 

143 

29 

87 

70 

3 

14 


Miscellaneous 


24 




Saint Matthews 

Miscellaneous 

Charleston 


121 


Aiken 


Saint George 

Summerville. 

Miscellaneous 

Edgefield 


11 


Aiken . 


102 


North Augusta 


Charleston . 


8 


Miscellaneous 


Mount Pleasant 

Miscellaneous 

Cherokee 


50 


Allendale 




28 


Allendale - 




14 




Blacksburg 


Miscellaneous 

Fairfield 

Winnsboro 


8 


Miscellaneous 


Gaffney 


Anderson 


Miscellaneous 


94 




69 


Belton 


Chester . . 


Miscellaneous 

Florence 


25 




Miscellaneous 

Chesterfield 


566 


Iva 


Florence 


471 


Pendleton 


Cheraw 


Lake City 


44 


Williamston 


Chesterfield 


Timmonsville 

Miscellaneous 


25 


Miscellaneous 


Miscellaneous 


28 



1 See text, p. 19. 



192 



STATISTICS OF INCOME 



Table U. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

SOUTH CAROLINA— Continued 



County and city 



Georgetown 

Andrews 

Georgetown 

Miscellaneous 

Greenville 

Fountain Inn 

Greenville 

Greer 

Simpson ville- 

Miscellaneous 

Greenwood 

Greenwood 

Ninety Six 

M isceilaneous 

Hampton _ 

Estill 

Miscellaneous 

Horry 

Conway... 

Miscellaneous 

Jasper: Miscellaneous 

Kershaw 

Camden 

Kershaw 

Miscellaneous 

Lancaster 

Lancaster... 

Miscellaneous 

Laurens _ 

Clinton... 

Laurens 

Miscellaneous 

Lee 

Bishopville 

Miscellaneous 



Num- 
ber of 
returns 



132 
19 

110 

3 

1,508 

11 

1,372 

56 

6 

63 

224 

182 
15 
27 
53 
15 
38 
78 
58 
20 



23 



126 

100 

22 

3 

56 
53 

3 
189 
78 
82 
29 
31 
26 

5 



County and city 



Lexington 

Batesburg 

Cayce 

Lees ville 

Lexington 

New Brookland 
Miscellaneous... 

■McCormick 

McCormick 

Miscellaneous... 

Marion 

Marion 

Mullins 

Miscellaneous.. 

Marlboro 

Bennettsville... 

McColl 

Miscellaneous.- 

Newberry 

Newberry 

Whitmire 

Miscellaneous.. 

Oconee 

Seneca 

Walhalla 

Westminster 

Miscellaneous. - 

Orangeburg 

Branchville 

Elloree 

Orangeburg 

M isceilaneous. - 

Pickens 

Central 

Easley 

Liberty 



Num- 
ber of 
returns 



81 
22 

5 

3 
20 
16 
15 
18 
14 

4 
131 
75 
47 

9 

141 

92 

22 

27 

184 

142 

19 

23 

90 

39 

19 

11 

21 

292 

9 

5 

223 

55 

80 

2 
43 
13 



County and city 



Pickens— Continued. 

Pickens 

Miscellaneous 

Richland 

Columbia 

Miscellaneous 

Saluda 

Saluda 

Miscellaneous 

Spartanburg 

Cowpens 

Landrum 

Spartanburg 

Woodruff 

Miscellaneous 

Sumter 

Sumter 

Miscellaneous 

Union 

Jonesville 

Union 

M isceilaneous 

Williamsburg 

Kingstree 

Miscellaneous 

York 

Clover 

Fort Mill 

Rock Hill 

York 

Miscellaneous 

All other: Residents of 
other States 



Num- 
ber of 
returns 



SOUTH DAKOTA 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Adjustment— subtract to 
reconcile with general 
tables ■ 

Total in general 
tables... 

Aurora: Miscellaneous.. 

Beadle 

Huron... 

Miscellaneous 

Bennett: Miscellaneous. 

Bon Homme 

Scotland 

Tyndall 

Miscellaneous 

Brookings. 

Brookings 

Miscellaneous 

Brown 

Aberdeen... 

Groton 

M isceilaneous 

Brule 

Chamberlain 

Kimball 

M isceilaneous 



' See text p. 19. 



269 



9,449 



55 



485 

431 

54 



114 

24 

38 

52 

181 

134 

47 

856 

770 

22 

64 

103 

62 

29 

12 



10,275 Buffalo: Miscellaneous, 



Butte --- 

Belle Fourche 

M isceilaneous 

Campbell: Miscellane 
ous 

Charles Mix 

Lake Andes 

Platte 

Wagner 

Miscellaneous 

Clark 

Clark 

Miscellaneous 

Clay 

Vermilion 

Miscellaneous 

Codington 

Watertown 

Miscellaneous 

Corson: Miscellaneous. 

Custer 

Custer 

M isceilaneous 

Davison 

Mitchell 

Miscellaneous 

Day 

Webster.. 

Miscellaneous 



136 
93 
43 



175 
29 
27 
78 
41 
84 
43 
41 
172 
110 
62 
432 
410 
22 



71 
43 
28 
417 
401 
16 
93 
54 
39 



Deuel: Miscellaneous. -. 
Dewey: Miscellaneous.. 

Douglas 

Armour 

Miscellaneous 

Edmunds: Miscellane- 
ous 

Fall River 

Edgemont 

Hot Springs 

M isceilaneous 

Faulk : M isceilaneous - . . 

Grant — 

Milbank 

M isceilaneous 

Gregory 

Gregory 

Miscellaneous 

Haakon: Miscellaneous. 
Hamlin: Miscellaneous.. 

Hand 

Miller... 

Miscellaneous 

Hanson: Miscellaneous.. 

Harding: Miscellaneous. 

Hughes 

Pierre 

M isceilaneous 



STATISTICS OF INCOME 



193 



I 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



SOUTH DAKOTA— Continued 



County and city 



Hutchinson 

Parkston 

Miscellaneous 

Hyde 

Highmore 

Miscellaneous 

Jackson: Miscellaneous . 

Jerauld 

Wessington Springs 
Miscellaneous. 

Jones: Miscellaneous. _. 

Kingsbury 

Arlington 

De Smet... ..- 

Miscellaneous 

Lake 

Madison 

Miscellaneous 

Lawrence 

Deadwood 

Lead 

Spearfish 

Miscellaneous 

Lincoln 

Canton 

Lennox 

M iscellaneous 

Lyman: Miscellaneous. 

McCook... 

Salem 

Miscellaneous 

McPherson 

Eureka 

Miscellaneous 



Num- 
ber of 
returns 



32 



137 
26 
27 
84 
170 
143 
27 
526 
144 
292 
59 
31 
149 
80 
21 
48 



County and city 



Marshall 

Britton 

M iscellaneous 

Meade 

Sturgis-. 

M iscellaneous 

Mellette: Miscellaneous. 

Miner 

Howard 

M iscellaneous 

Minnehaha 

Dell Rapids 

Sioux Falls 

Miscellaneous 

Moody 

Flandreau 

M iscellaneous 

Pennington 

Rapid City 

Miscellaneous 

Perkins 

Lemmon 

Miscellaneous 

Potter 

Gettysburg 

Miscellaneous 

Roberts 

Sisseton 

Miscellaneous - . 

Sanborn 

Woonsoeket 

Miscellaneous 

Shannon: Miscellaneous 

Spink 

Redfield... ..-. 

Miscellaneous 



Xum- 
berof 
returns 



35 

34 

106 

59 

47 



12 



61 
40 
21 
1,759 
55 
1,590 
114 
79 
62 
17 
430 
378 
52 
90 
63 
27 
65 
42 
23 
64 
34 
30 
44 
26 
18 



10 



203 
122 

81 



County and city 



Stanley: Miscellaneous.. 

Sully: Miscellaneous 

Todd: Miscellaneous 

Tripp 

Winner 

M iscellaneous 

Turner 

Centerville 

Parker 

Miscellaneous 

Union 

Beresford 

Elk Point 

Miscellaneous 

Walworth 

Mobridge 

Miscellaneous 

Washabaugh: Miscella- 
neous 

Washington: Miscella- 
neous 

Yankton 

Yankton — 

Miscellaneous 

Ziebach: Miscellaneous . 

All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



Num- 
ber of 
returns 



130 
90 
40 

200 
74 
45 
81 

108 
60 
27 
21 

134 

111 
23 



299 

254 

45 



17 



454 



TENNESSEE 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 

general tables 

Adjustment — add to 
reconcile with general 
tables' 

Total in general 
tables 

Anderson 

Clinton 

Coal Creek 

M iscellaneous 

Bedford 

Shelbyville-.. 

Miscellaneous 

Benton: M iscellaneous . 
Bledsoe: Miscellaneous. 

Blount - 

Alcoa 

Maryville 

M iscellaneous 

Bradley 

Cleveland 

AI iscellaneous 

' See text, p. 19. 



33,699 



32, 682 



207 
29 

152 
26 

190 

180 
10 



C ampbell -- 

Jellico 

Lafollette 

M iscellaneous. 

Cannon: Miscellaneous 

Carroll 

Bruceton 

Huntingdon.- 

McKenzie 

M iscellaneous. 

Carter 

Elizabethton 

Miscellaneous 

Cheatham: Miscellane- 
ous 

Chester 

Henderson.. 

M iscellaneous 

Claiborne: Miscellane- 
ous 

Clay: Miscellaneous 

Cocke 

Newport 

Miscellaneous -- 



87 

13 

27 

39 

8 

149 

136 

13 



Coffee 

Manchester 

Tullahoma 

Miscellaneous 

Crockett: Miscellaneous 

Cumberland 

Crossville.. — 

M iscellaneous - . 

Davidson 

Nashville 

Miscellaneous 

Decatur: Miscellaneous. 
De Kalb: Miscellaneous. 

Dickson — 

Dickson 

Miscellaneous. 

Dyer - -. 

Dyersburg 

Xewbem 

Miscellaneous 

Fayette.. 

Somerville 

Miscellaneous 

Fentress: Miscellaneous. 



25 

17 

8 

7,319 

7,084 

235 



56 

43 

13 

225 

190 

29 

6 

65 

21 

34 



194 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

TE NNE S SEE— Continued 



County and city 



Franklin 

Cowan 

Winchester 

Miscellaneous 

Gibson 

Dyer — 

Humboldt 

Milan. 

Trenton 

M iscellaneous 

Giles -- 

Pulaski 

M iscellaneous 

Grainger: Miscellaneous. 

Greene - 

Greenville 

Miscellaneous- 

Grundy. 

Palmer 

Miscellaneous 

Hamblen 

Morristown 

M iscellaneous 

Hamilton 

Chattanooga. 

Lookout Mountain- 
Miscellaneous. 

Hardeman 

Bolivar 

Miscellaneous. 

Hardin 

Savannah 

Miscellaneous. 

Hawkins 

RogersvUle... 

Miscellaneous 

Haywood 

Brownsville 

Miscellaneous 

Henderson 

Lexington 

Miscellaneous 

Henry 

Paris. 

M iscellaneous 

Hickman: Miscellane- 
ous 

Houston: Miscellaneous. 

Humphreys 

"Waverly... 

M iscellaneous 

Jackson: Miscellaneous- 
Jefferson.. 

Jeflferson City. 

Miscellaneous 

Johnson 

Mountain City 

Miscellaneous. 

Knox 

Knoxville 

Miscellaneous 

Lake 

Tiptonville. 

Miscellaneous 

Lauderdale 

Halls 

Ripley.... 

Miscellaneous 



Num- 
ber of 
returns 



147 
14 
56 
77 

184 
8 
87 
37 
42 
10 
79 
69 
10 



160 

149 

11 

32 

4 

28 

146 

144 

2 

4,119 

3,896 

84 

139 

47 

24 

23 

26 

23 

3 

67 

34 

33 

100 

90 

10 

38 

32 

6 

174 

169 

5 



19 



43 

17 

26 

14 

12 

2 

3,355 

3,223 

132 

60 

36 

24 

128 

19 

83 



County and city 



Lawrence 

Lawrenceburg 

Miscellaneous 

Lewis: Miscellaneous.. 

Lincoln 

Payetteville 

Miscellaneous 

Loudon 

Lenoir City. 

Loudon 

Miscellaneous 

McMinn 

Athens 

Englewood 

Etowah... 

M iscellaneous 

McNairy: Miscellane- 
ous 

Macon: Miscellaneous. 

Madison. 

Jackson 

Miscellaneous 

Marion. 

Jasper 

South Pittsburg 

Miscellaneous 

Marshall 

Lewisburg 

Miscellaneous 

Maury 

Columbia 

Mount Pleasant 

Miscellaneous 

Meigs: Miscellaneous... 

Monroe... 

Sweetwater 

M iscellaneous 

Montgomery 

Clarksville. 

Miscellaneous 

Moore: Miscellaneous.. 

Morgan 

Oakdale 

Miscellaneous 

Obion.. 

Obion 

Union City 

M iscellaneous 

Overton.^ 

Livingston 

Miscellaneous 

Perry: Miscellaneous.. 

Polk 

Copperhill 

Miscellaneous. 

Putnam 

Cookeville 

Monterey 

M iscellaneous 

Rhea. 

Dayton 

Spring City 

Miscellaneous 

Roane 

Harriman 

Rockwood... 

M iscellaneous 



Num- 
ber of 
returns 



104 
90 
14 
80 
59 
20 

1 
163 
72 

5 
82 

4 



708 

678 

30 

78 

13 

49 

16 

59 

53 

6 

282 

214 

61 

7 



62 

54 

8 

310 

309 

1 



40 
24 
16 

133 
7 

112 
14 
30 
21 



3 

l35 



174 
91 
66 

17 



County and city 



Robertson 

Springfield 

Miscellaneous 

Rutherford 

Murfreesboro , 

Miscellaneous 

Scott.... 

Oneida. — 

Miscellaneous 

Sequatchie: Dunlap 

Sevier: Miscellaneous.. , 

Shelby.. 

CoUierville. 

Memphis 

Miscellaneous , 

Smith 

Carthage 

Miscellaneous 

Stewart: Miscellaneous 

Sullivan 

Bristol 

Kingsport 

M iscellaneous , 

Sumner 

Gallatin 

Portland 

Miscellaneous. , 

Tipton 

Covington 

Miscellaneous 

Trousdale: Hartsville.. 

Unicoi 

Erwin 

Miscellaneous 

Van Buren: Miscellane- 
ous 

Warren 

McMinnville 

Miscellaneous. 

Washington... 

Johnson City 

Miscellaneous 

Wayne: Miscellaneous. 

Weakley 

Dresden 

Greenfield 

Martin 

M iscellaneous 

White. 

Sparta 

M iscellaneous 

Williamson 

Franklin 

Miscellaneous 

Wilson - 

Lebanon.. 

M iscellaneous 

All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



I 



STATISTICS OF INCOME 



195 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



TEXAS 



County and city 



State total -.. 

Eeturns, Form 1040, 
showing no net in- 
come, not included in 
general tables 



Total in general 
tables 



Anderson 

Elkhart 

Frankston •".. 
Palestme ">-— 
Miscellaneous. 

Angelina. 

Diboll 

Keltys.. 

Lufkin 

Miscellaneous. 



Aransas: Rockport. 



Archer 

Archer City... 
Miscellaneous. 

Armstrong. 

Claude 

Miscellaneous. 

Atascosa 

Pleasanton 

Poteet 

Miscellaneous. 

Austin 

Bellville 

Miscellaneous- 



Bailey: Miscellaneous.. 
Bandera: Miscellaneous. 



Bastrop. 

Bastrop 

Elgin 

Smithville 

Miscellaneous.. 

Baylor 

Seymour 

Miscellaneous.. 

Bee 

Beeville.. , 

Miscellaneous. 

Bell... 

Belton.. , 

Killeen , 

Rogers. 

Temple , 

Miscellaneous. 

Bexar.. 

San Antonio. . 
Miscellaneous. 



Num- 
ber of 
returns 



112,387 



7,329 



105, 058 



Blanco: Miscellaneous.. 
Borden: Miscellaneous. 



Bosque 

Clifton 

Miscellaneous. 
Bowie 

De Kalb 

Texarkana 

Miscellaneous. 
Brazoria 

Alvin 

Angleton 

Freeport 

Miscellaneous. 



369 

6 

9 

342 

12 
273 

14 

24 
210 

25 



124 
61 
63 
53 
42 
11 
71 
21 
8 
42 
219 
122 
97 



227 
52 
60 

101 

14 

68 

66 

2 

314 

239 
75 

635 

96 

7 

15 

470 

47 

,126 

,012 

114 



65 
35 
30 

467 
19 

422 
26 

355 
37 
46 

155 

117 



County and city 



Brazos. 

Bryan 

Miscellaneous.. 

Brewster 

Alpine... 

Miscellaneous 

Briscoe: Miscellaneous.. 
Brooks: Miscellaneous.. 

Brown. 

Brownwood 

Miscellaneous 

Burleson 

Caldwell 

Somerville 

Miscellaneous 

Burnet 

Burnet 

M iscellaneous 

Caldwell 

Lockhart 

Luling... 

Miscellaneous 

Calhoun 

Port Lavaca 

Miscellaneous 

Callahan.. 

Baird 

Cross Plains 

Miscellaneous.. 

Cameron. 

Brownsville... 

Harlingen 

. La Feria 

Port Isabel 

San Benito... 

Miscellaneous 

Camp -. 

Pittsburg... 

Miscellaneous 

Carson 

Panhandle 

White Deer 

Miscellaneous 

Cass 

Atlanta 

Miscellaneous 

C astro : M iscellaneous . . 
Chambers: Miscellane- 



Num- 
ber of 
returns 



ous. 



Cherokee 

Alto 

Jacksonville 

Rusk.- 

Miscellaneous 

Childress 

Childress 

Miscellaneous 

Clay. 

Henrietta... 

Miscellaneous 

Cockran: Miscellaneous. 
Coke: Miscellaneous 

Coleman 

Coleman 

Santa Anna 

M iscellaneous 

Collin 

Celina 

Farmers ville 

McKinney 

Piano 

Miscellaneous 



257 
39 
158 
115 
43 



274 

269 

5 

120 

71 

33 

16 

54 

22 

32 

594 

172 

342 

80 

51 

34 

17 

115 

50 

43 

22 

1,313 

538 

378 

61 

27 

263 

46 

30 

27 

3 

216 

98 

59 

59 

63 

43 

20 



32 



249 
12 

185 
35 
17 

149 

147 
2 
94 
71 
23 



218 

163 
38 
17 

289 

7 

29 

173 
35 
45 



County and city 



Num- 
ber of 
returns 



Collingsworth 

Wellington 

Miscellaneous.. 

Colorado 

Columbus 

Eagle Lake 

Weimar 

Miscellaneous.. 

Comal 

New Braunfels. 
Miscellaneous.. 

Comanche 

Comanche 

DeLeon 

Miscellaneous.. 

Concho 

Eden 

Miscellaneous.. 

Cooke 

Gainesville 

Miscellaneous.. 

Coryell. 

Gatesville 

Miscellaneous.. 



Cottle: Paducah 

Crane: Miscellaneous. 
Crockett: Ozona 

Crosby 

Crosbyton 

Ralls 

Miscellaneous 



Culberson: Miscellane- 



ous. 



Dallam 

Dalhart 

Miscellaneous... 
Dallas.. 

Dallas 

Garland 

Grand Prairie... 

Lancaster 

Miscellaneous... 
Dawson 

Lamesa 

Miscellaneous... 
Deaf Smith 

Hereford... 

Miscellaneous... 
Delta -. 

Cooper 

Miscellaneous... 
Denton 

Denton 

PUot Point 

Sanger 

Miscellaneous... 
De Witt 

Cuero... 

Yorktown 

Miscellaneous... 
Dickens 

Spur 

Miscellaneous... 
Dimmit 

Asherton 

Carrigo Springs. 

Miscellaneous... 
Donley 

Clarendon 

Miscellaneous... 



Duval: Miscellaneous.. 



77 

62 

15 

246 

76 

87 

60 

23 

244 

239 

5 

62 

28 

30 

4 

54 

21 

33 

228 

204 

24 

55 

48 

7 



56 
39 

107 



34 



190 

180 

10 

15, 673 

15, 509 

29 

26 

36 

73 



3 

101 

98 

3 

37 

29 

8 

273 

196 

26 

12 

40 

318 

188 

98 

32 

51 

49 

2 

61 

16 

34 

11 

137 

122 

15 



83 



w The 1929 figures for Frankston and Palestine were: Frankston, 420; Palestine, 18. 
been Frankston, 18; Palestine, 420. 



They should have 



196 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

TEXAS— Continued 



County and city 



Eastland 

Cisco 

Desdemona 

Eastland 

Gorman 

Olden 

Ranger 

Rising Star 

Miscellaneous 

Ector 

Odessa 

M iscellaneous 

Edwards: Miscellaneous 

Ellis 

Ennis 

Ferris 

Italy 

Midlothian 

Waxahachie 

Miscellaneous 

El Paso 

El Paso 

Fabens 

Miscellaneous 

Erath 

Dublin 

Stephenville 

Thurber 

Miscellaneous 

Falls 

Marlin 

Rosebud 

M iscellaneous 

Fannin 

Bonham 

Honey Grove 

Ladonia 

Leonard 

Miscellaneous 

Fayette 

I>a Grange 

Schulenburg 

Miscellaneous 

Fisher 

Rotan 

Miscellaneous 

Floyd 

Floydada... 

Lockney 

M iscellaneous 

Foard 

Crowell - 

Miscellaneous 

Fort Bend 

Richmond 

Rosenberg 

M iscellaneous 

Franklin __ 

Mount Vernon 

M iscellaneous 

Freestone 

Teague 

Worthan 

Miscellaneous 

Frio 

Pearsall 

Miscellaneous 

Gaines: Miscellaneous 

Galveston. 

Galveston 

Texas City 

Miscellaneous 

Garza 

Post 

Miscellaneous 



Num- 
ber of 
returns 



561 

163 

3 

181 

23 

10 

141 

35 

5 

162 

159 

3 



137 



433 

115 
23 
27 
18 

213 

37 

4,009 

3,839 

53 

117 

126 
30 
65 
29 
2 

307 

158 
89 
60 

144 

72 

28 

7 

16 
21 

325 

130 
78 

117 
38 
26 
12 

103 
69 
27 
7 
39 
36 
3 

376 

103 
94 

179 

14 

13 

1 

133 
73 
18 
42 
67 
44 
23 



29 



3.199 
3,024 
92 
83 
54 
36 
18 



County and city 



Gillespie 

Fredericksburg 

Miscellaneous 

Goliad 

Goliad 

Miscellaneous 

Gonzales 

Gonzales 

Nixon 

Waelder 

Miscellaneous 

Gray 

McLean. 

Pampa 

IN'Tiscellaneous 

Grayson 

Denison 

Sherman 

Van Alstyne 

Whitesboro 

Whitewrigh t 

Miscellaneous 

Gregg 

Longview 

Miscellaneous 

Grimes 

Navasota 

Miscellaneous 

Guadalupe 

Seguin 

M iscellaneous 

Hale, 

Hale Center 

Plainview 

Miscellaneous 

Hall 

Memphis 

Miscellaneous 

Hamilton 

Hamilton 

Hico 

Miscellaneous 

Hansford 

Spearman 

Miscellaneous 

Hardeman 

Chillicothe 

Quanah 

Miscellaneous 

Hardin: Miscellaneous. 

Harris 

Goose Creek 

Houston 

La Porte 

Pasadena. 

Pelly ..__ 

Miscellaneous 

Harrison . . 

Marshall.. 

Miscellaneous. 

Hartley: Miscellaneous 

Haskell 

Haskell 

Rule.... 

Miscellaneous 

Hays 

San Marcos 

M iscellaneous 

Hemphill 

Canadian 

Miscellaneous 

Henderson 

Athens 

Miscellaneous 



Num- 
ber of 
returns 



128 

111 

17 

77 

57 

20 

234 

164 

15 

35 

20 

712 

44 

622 

46 

894 

370 

443 

18 

14 

23 

26 

284 

204 

80 

111 

68 

43 

339 

281 

58 

318 

16 

294 

'8 

160 

126 

34 

40 

29 

10 

1 

86 

65 

21 

173 

49 

110 

14 




46 

28 

15 

3 

207 

178 

29 

123 

119 

4 

115 

80 

35 



County and city 



Hidalgo 

Alamo 

Donna 

Edinburg 

McAllen 

Mercedes 

Mission 

Pharr 

San Juan 

Weslaco 

Miscellaneous 

Hill 

Hillsboro 

Hubbard 

Itasca 

Miscellaneous 

Hockley 

Levelland 

Miscellaneous 

Hood 

Granbury 

Miscellaneous 

Hopkins 

Sulphur Springs 

Miscellaneous 

Houston 

Crockett 

Grapeland 

Miscellaneous 

Hovi?ard 

Big Springs 

Miscellaneous 

Hudspeth: Miscellane- 
ous 

Hunt 

Celeste 

Commerce 

Greenville 

Lone Oak 

Wolf City 

Miscellaneous 

Hutchinson 

Borger 

M iscellaneous 

Irion : Miscellaneous 

Jack 

Jacksboro 

Miscellaneous 

Jackson 

Edna 

Miscellaneous 

Jasper 

Jasper 

Kirby ville 

Miscellaneous 

Jeff Davis: Miscellane- 
ous 

Jefferson... 

Beaumont 

Port Arthur 

Port Neches 

Miscellaneous 

Jim Hogg: Miscellane- 
ous... 

Jim Wells 

Alice 

Miscellaneous 



Num- 
ber of 
returns 



STATISTICS OF INCOME 



197 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



TEXAS— Continued 



County and city 



Johnson 

Alvarado 

Cleburne 

Grandview 

Miscellaneous- 

Jones 

Anson 

Hamlin 

Stanford 

Miscellaneous. 

Karnes 

Karnes City.. 

Kenedy 

Runge 

Miscellaneous- 

Kaufman 

Forney 

Kaufman 

Kemp 

Mabank 

Terrell 

Miscellaneous- 

Kendall 

Boerne 

Miscellaneous.. 



Kent: Miscellaneous. 



Kerr 

Kerrville 

Miscellaneous. 

Kimble. 

Junction 

Miscellaneous. 



King: Miscellaneous. 

Kinney 

Brackettville 

Miscellaneous 

Kleberg 

Kingsville 

Miscellaneous 

Knox 

Munday 

Miscellaneous 

Lamar 

Paris... 

Miscellaneous 

Lamb 

Littlefleld 

Sudan 

Miscellaneous 

Lampasa5 

Lampasas 

Miscellaneous 

La Salle 

CotuUa 

Miscellaneous 

Lavaca 

Hallettsville 

Shiner.- 

Yoakum 

Miscellaneous 

Lee 

Qiddings 

Miscellaneous 



! 



Leon: Miscellaneous 

Liberty 

Cleveland 

Dayton 

Liberty 

Miscellaneous 

Limestone.- 

Coolidge 

Qroesbeck 

Mexia 

Miscellaneous 



Num- 
ber of 

returns 



293 
11 

240 
22 
20 

187 
37 
47 
92 
11 

224 
23 

123 
43 
35 

235 

22 

39 

6 

12 

153 
3 
91 
53 
38 



194 
138 
56 

71 
57 
14 



62 
49 
13 
186 
183 
3 

79 

31 

48 

479 

439 

40 

80 

41 

18 

21 

68 

64 

4 

53 

37 

16 

298 

73 

75 

118 

32 

41 

32 




County and city 



Lipscomb: Miscellane- 
ous 



Live Oak 

Three Rivers.. 
Miscellaneous. 

Llano 

Llano 

Miscellaneous. 



Loving: Miscellaneous. 



Lubbock 

Lubbock 

Slaton 

Miscellaneous. 

Lynn 

Tahoka 

O'Donnell 

Miscellaneous- 

McCuUoch 

Brady 

Miscellaneous. 

McLennan. 

McGregor 

Mart 

Moody 

Waco 

West 

Miscellaneous.. 

Madison 

Madisonville... 
Miscellaneous.. 



Marion: Jefferson. 



Martin 

Stanton 

Miscellaneous. 



Mason: Miscellaneous. 



Matagorda 

Bay City 

Palacios 

Miscellaneous- 



Maverick: Eagle Pass. 



Medina.. 

Devine 

Miscellaneous. 

Menard 

Menard _ 

Miscellaneous- 



Midland: Midland - 



Milam 

Cameron 

Rockdale 

Thorndale 

Miscellaneous- 
Mills 

Goldthwaite.. 
Miscellaneous. 

Mitchell 

Colorado 

Miscellaneous. 

Montague 

Bowie 

Nacona 

Miscellaneous. 

Montgomery 

Conroe 

Miscellaneous.. 



Moore: Miscellaneous... 



Num- 
ber of 
returns 



623 

539 

81 

3 

44 

24 

11 

9 

160 

145 

15 

2,132 

32 

81 

19 

1,887 

71 

42 

30 

28 



85 



363 
181 
27 
155 



161 



122 
10 
112 
121 
118 
3 



357 



320 

199 

61 

19 

41 

21 

17 

4 

138 

118 

20 

164 

55 

76 

33 

88 

51 

37 



58 



County and city 



Morris 

Daingerfield-- 
Miscellaneous- 

Motley 

Matador 

Miscellaneous. 

Nacogdoches 

Cushing 

Nacogdoches.. 
Miscellaneous. 

Navarro 

Corsicana 

Dawson 

Kerens 

Miscellaneous. 



Newton: Miscellaneous. 



Nolan 

Roscoe 

Sweetwater 

Miscellaneous.. 

Nueces 

Corpus Christi. 

Robstown 

Miscellaneous.- 

Ochiltree 

Perryton 

Miscellaneous.. 



Num- 
ber of 
returns 



16 
1 

15 

35 

26 

9 

177 

5 

159 

13 

706 

598 

9 

38 

61 



Oldham: Miscellaneous. 



Orange... 

Orange 

Miscellaneous- 

Palo Pinto 

Mineral Wells. 

Mingus 

Strawn 

Miscellaneous.. 

Panola.. - 

Carthage 

Miscellaneous.. 

Parker 

Weatherford... 
Miscellaneous.. 



Parmer: Miscellaneous. 



Pecos 

Fori Stockton. 
Miscellaneous. 

Polk 

Livingston 

Miscellaneous- 

Potter 

Amarillo 

Miscellaneous-. 

Presidio.. 

Marfa 

Presidio 

Miscellaneous.. 



Rains: Miscellaneous. 



Randall 

Canyon 

Miscellaneous. 



Reagan: Miscellaneous. 
Real: Miscellaneous 

Red River 

.4.nnona 

Clarksville 

Detroit 

Miscellaneous 

Reeves 

Pecos 

Miscellaneous 



40 



260 

18 

236 

6 

1,205 

873 

196 

136 

185 

163 

22 



38 



266 

245 

21 

243 

176 

8 

34 

25 

34 

19 

15 

155 

145 

10 



59 



209 

109 

100 

113 

72 

41 

2.365 

2,363 

2 

178 

152 

15 

11 



154 
27 



83 

7 

55 

7 

14 

178 

148 

30 



198 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and toivnships, showing 
number of returns — Continued 

TEXAS— Continued 



County and city 



Refugio 

Refugio 

Woodsboro 

Miscellaneous 

Roberts: Miscellaneous 

Robertson 

Calvert 

Hearne 

Miscellaneous 

Eockwall 

Rockwall 

Royce City 

Miscellaneous 

Runnels 

Ballinger 

Winters 

Miscellaneous 

Rusk 

Henderson.. 

Miscellaneous 

Sabine: Miscellaneous. 

San Augustine 

San Augustine 

Miscellaneous 

San Jacinto: Miscellane- 
ous 

San Patricio. 

Aransas Pass 

Sinton 

Taft.. 

Miscellaneous 

San Saba 

San Saba 

Miscellaneous 

Schleicher.. 

Eldorado 

Miscellaneous 

Scurry 

Snyder... 

M i scellaneous 

Shackleford 

Albany 

Miscellaneous 

Shelby 

Center... 

Timpson 

M iscellaneous. 

Sherman: Miscellane- 
ous 

Smith 

Troup 

Tyler 

Miscellaneous 

Somervell: Miscellane- 
ous 

Starr.... 

Rio Grande 

Miscellaneous 

Stephens 

Breckenridge 

Caddo 

Miscellaneous 



Num- 
ber of 
returns 



227 
157 
49 
21 



63 



189 

65 

65 

59 

21 

6 

14 

1 

217 

124 

49 

44 

151 

126 

25 



26 



5 

375 
64 
64 
93 

154 
72 
64 
8 
60 
53 
7 
55 
54 
1 

151 

118 
33 
91 
60 
17 
14 



45 



756 
21 

692 
43 



45 

33 

12 

341 

318 

18 

5 



County and city 



Sterling: Miscellaneous 
Stonewall: Miscellane- 
ous 

Sutton: Sonora 

Swisher 

Tulia 

Miscellaneous 

Tarrant 

Arlington. .- 

Fort Worth 

Miscellaneous -. 

Taylor 

Abilene — 

Merkel 

Miscellaneous 

Terrell: Miscellaneous. 

Terry 

Brownfield — 

Miscellaneous 

Throckmorton.. 

Throckmorton , 

Miscellaneous 

Titus 

Mount Pleasant 

Miscellaneous 

Tom Green 

San Angelo 

Miscellaneous 

Travis... 

.\ustin 

Miscellaneous 

Trinity 

Groveton 

Trinity 

Miscellaneous 

Tyler: Miscellaneous... 

Upshur 

Gilmer 

Miscellaneous 

Upton 

McCamey 

Miscellaneous 

Uvalde 

Sabinal 

Uvalde 

Miscellaneous 

Val Verde 

Del Rio 

M iscellaneous 

Van Zandt... 

Grand Saline 

Wills Point 

Miscellaneous 

Victoria... 

Victoria 

Miscellaneous 

Walker 

Huntsville 

Miscellaneous 

Waller: Miscellaneous.. 

Ward 

Pyote 

Miscellaneous 

Washington 

Brenham 

Miscellaneous 



Num- 
ber of 
returns 



10 
133 



145 

103 

42 

6,185 

95 

6,020 

70 

900 

858 

34 



114 



44 

43 

1 

22 

18 

4 

45 

44 

1 

1,159 

1,110 

49 

2,040 

1,998 

42 

89 

37 

49 

3 



47 



39 

34 

5 

171 

137 

34 
239 

39 
175 

25 
477 
415 

62 
175 

51 

45 

79 
364 
340 

24 
143 
126 

17 

64 



59 
25 
34 
341 
286 
55 



Coimty and city 



Webb.... 

Laredo.. , 

Miscellaneous 

Wharton 

El Campo. , 

Wharton 

Miscellaneous 

Wheeler 

Shamrock 

Miscellaneous 

Wichita 

Burkburnett 

Electra 

Iowa Park 

Wichita Falls 

M iscellaneous 

Wilbarger — 

Vernon 

Miscellaneous 

Willacy ■ 

Raymondville 

M iscellaneous 

Williamson.. 

Bartlett 

Georgetown 

Granger 

Round Rock 

Taylor 

Miscellaneous 

Wilson 

Floresville 

Miscellaneous 

Winkler 

Wink.... 

Miscellaneous , 

Wise 

Alvord 

Bridgeport 

Chico 

Decatur ■ 

Miscellaneous 

Wood ■ 

Mineola. ■ 

Winnsboro 

M iscellaneous 

Yoakum: Miscellaneous 

Young 

Eliasville 

Graham 

New Castle 

Olney 

South Bend 

Miscellaneous 

Zapata: Miscellaneous.. 

Zavalla • 

Crystal City 

Miscellaneous 

All other: 

Residents of other 
States — 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens).. 



Num- 
ber of 
returns 



STATISTICS OF INCOME 



199 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



L'TAH 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


State total 


12, 295 

390 
128 


Grand: Miscellaneous 

Iron ... 


36 

99 

81 

11 

7 

152 

85 

32 

35 

14 

6 

8 

60 

28 

10 

22 


Tooele 


178 


Returns, Form 1040, 


Grantsville— 


10 


showing no net in- 


Tooele 


122 


come, not included in 


Cedar City 


Miscellaneous _ 

Uintah. 


46 


general tables 


Parowan 


82 


A djustment— subtract 


M iscellaneous _ 

Juab 


Vernal... 


65 


to reconcOe with gen- 


Miscellaneous 

Utah 


17 


eral tables ' 


Eureka 


492 




Nephi 


American Fork 

Lehi 




Total in general 
tables.. 


11, 777 




Miscellaneous 

Kane.. 


13 


Orem 








Beaver 


80 

13 

62 

5 

196 

92 

46 

58 

348 

18 

6 

247 

6 

11 

21 

12 

27 

529 

114 

158 

257 


Kanab 

Miscellaneous 

Millard 


Payson... 


17 


Beaver . 


Pleasant Grove 

Provo 


15 




309 


Miscellaneous 

Boxelder 


Delta 


SantaQuin 


3 


Fillmore 


Spanish Fork 

Springville 


24 


Miscellaneous 

Morgan: Miscellaneous. 

Piute ^Miscellaneous 

Rich: Miscellaneous 

Salt Lake 




Brigham City 


32 


Miscellaneous 

Wasatch 


22 


Tremonton 


25 
11 
19 


Miscellaneous 




Heber City 


48 


Hyrum 


Miscellaneous. 


27 
23 


Lewiston 


7,522 

507 

50 

104 

6,627 

26 

208 


Hurricane.. 


Logan 


Bingham Canyon... 
Midvale 




St. George 




Providence 


16 


Miscellaneous 

WajTie: Miscellaneous.. 
Weber 




Richmond 


Murray 


3 


Smithfleld 


Salt Lake City 

Sandy . 




Wellsville 


8 




Miscellaneous 

San Juan: Miscellaneous 
Sanpete 




M iscellaneoup 


1,513 




3 


Ogden City 


1,494 


Price 


134 

20 

10 

18 

35 

4 

26 

21 

6 

92 

66 

17 

11 

177 

140 

37 


Miscellaneous 

All other: 

Residents of other 
States 


19 


Miscellaneous 


Ephraim 




Daggett: Miscellaneous. 


2 


Fairview. 

Gunnison 




Davis 


142 
30 
16 
96 
28 
14 
14 




201 


Bountiful.. 




Residents of foreign 
countries (.Ameri- 
can citizens and 
aliens) 




Farmington .. 


Mount Pleasant 

Miscellaneous 

Sevier 




Miscellaneous 

Duchesne 


2 






Roosevelt 


Monroe . 




Miscellaneous 


Richfield 




Emery: Miscellaneous. . 


37 


Salina 

Miscellaneous 




Garfield. 


11 
7 
4 




Panguiteh.. 


Park Citv. 




Miscellaneous 


Miscellaneous 





VERMONT 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables , 

Adjustment— subtract 
to reconcile with gen- 
eral tables 1 

Total in general 
tables 

Addison.. 

Bristol 

Ferrisburg 

Middlebury 

Vergennes , 

Miscellaneous 

Bennington. 

Arlington. 

Bennington 

Dorset 

Pownal 

Shaftsbury. 

Miscellaneous 

1 See text, p. 19 




269 

36 

8 

145 
46 
34 

635 
29 

382 
29 
8 
12 

175 



Caledonia 

Hardwick 

Lyndonville 

St. Johnsbury.. 

Miscellaneous.. 
Chittenden 

Burlington 

Charlotte 

Colchester 

Essex 

Hinesburg 

Shelburne 

Winooski 

Miscellaneous.. 
Essex 

Island Pond... 

Miscellaneous.. 
Franklin 

Enosburg Falls 

Fairfax 

Richford. 

St. Albans 

Swanton. 

Miscellaneous.. 



Grand Isle: Miscellane 
ous 

Lamoille. 

Morris ville 

Miscellaneous 

Orange 

Chelsea 

Randolph... 

Williamstown 

Miscellaneous 

Orleans 

Barton 

Newport 

Orleans 

Troy 

Miscellaneous 

Rutland 

Brandon 

Castleton 

Fair Haven.. 

Poultney 

Proctor 

Rutland 

West Rutland 

Miscellaneous 



200 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

VERMONT— Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
retiu-ns 


County and city 


Num- 
ber of 
returns 


Washington 


1,423 

689 

488 

75 

56 

115 

715 

212 

412 

91 


Windsor 


1,026 

31 

63 

11 

305 

154 

160 

92 

210 


All other: 

Residents of other 




Barre 


Bethel 




Montpelier 


Ludlow 


173 


Northfleld 


Rochester 


Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 




Waterbury 


Springfield 




Miscellaneous 

Windham_- . 


White River Junc- 
tion 


1 


Bellows Falls 


Windsor.. 






Brattleboro 






Miscellaneous. 


Miscellaneous 





VIRGINIA 



State total .. 


39, 109 


Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 


1,227 


Adjustment— a d d to 
reconcile with general 
tables ' 


33 






Total in general 
tables 


37, 915 




Accomac 


222 


Chincoteague Island 
Onancock 


15 
46 


Miscellaneous 

Albemarle 


161 
786 


C harlottes ville 

Miscellaneous 

Alleghany .. 


652 
134 
618 


Clifton Forge 

Covington 


281 
303 


Miscellaneous.. 


34 


Amelia: Miscellaneous.. 
Amherst: Miscellaneous. 
Appomattox: Miscella- 
neous 


26 
104 

22 






Arlington 


1,899 


Alexandria 


1,119 


Miscellaneous 


780 


Augusta -- 






516 


Waynesboro 

Miscellaneous 


184 
74 


Bath: Miscellaneous 


104 


Bedford 


138 


Bedford 


110 


Miscellaneous 


28 


Bland: Miscellaneous... 
Botetourt: Miscella- 
neous. 


6 
70 








75 


Lawrenceville 

Miscellaneous 


55 
20 


Buchanan: Miscellane- 
ous . 


23 


Buckingham: Miscella- 
neous 


18 






Campbell . . . 


1,679 


AltaVista .. 


53 


Lynchburg 


1,600 


Miscellaneous 


26 



Caroline: Miscellaneous 
Carroll: 

Galex. (See Gray- 
son County.) 

Miscellaneous.. 

Charles City: Miscella- 
neous 

Charlotte: Miscellaneous 



Chesterfield 

Colonial Heights.. 

Miscellaneous 

Clarke 

Berryville 

Miscellaneous 



Craig: Miscellaneous.., 



Culpeper.- 

Culpeper 

Miscellaneous. 



Cumberland: Miscella- 
neous 

Dickinson: Miscellane- 
ous 



Dinwiddle 

Petersburg 

Miscellaneous. 

EHzabeth City 

Hampton 

Phoebus 

Miscellaneous. 



Essex: Miscellaneous.. 



Fairfax 

Falls Church.. 

Miscellaneous. 
Fauquier. ._ 

Warrenton 

Miscellaneous. 



Floyd: Miscellaneous... 
Fluvanna: Miscella- 
neous 



Frankhn 

Rockymount 

Miscellaneous 

Frederick 

Winchester 

Miscellaneous 

Giles .- 

Narrows 

Miscellaneous 

Gloucester: Miscellane- 
ous 

Goochland: Miscellane- 



52 



150 
42 

108 
74 
50 
24 



118 
85 
33 



960 
929 

31 
713 
533 

77 
103 



271 
54 
217 
251 
141 
110 



52 
38 
14 
392 
375 
17 
81 
20 
61 



Grayson 

Fries.. 

Galex 

Miscellaneous. 



Greene: Miscellaneous. 



Greensville 

Emporia 

Miscellaneous. 

Halifax 

South Boston. 
Miscellaneous- 

Hanover 

Ashland 

Miscellaneous. 

Henrico 

Richmond 

Miscellaneous. 

Henry 

Martinsville... 
Miscellaneous. 



Highland: Miscellaneous 



Isle of Wight 

Smithfield 

Miscellaneous. 

James City 

Williamsburg. 
Miscellaneous. 



King and Queen: Mis- 
cellaneous 

King George: Miscella- 
neous 



King William 

West Point... 
Miscellaneous. 



Lancaster: Miscellane- 
ous 



Lee 

Pennington Gap. 

Miscellaneous 

Loudoun 

Leesburg 

Miscellaneous 



Louisa: Miscellaneous... 



Lunenburg 

Victoria 

Miscellaneous. 



Madison: Miscellaneous. 
Mathews: Miscellane- 
ous 



» See text, p. 19. 



STATISTICS OF INCOME 



201 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

VIRGINIA— Continued 



County and city 



Mecklenburg 

Chase City 

South Hill 

Miscellaneous 

Middlesex: Miscellane- 
ous 

Montgomery 

Blacksburg 

Christiansburg 

Radford 

Miscellaneous 

Nansemond 

Stiffolk 

Miscellaneous 

Nelson: Miscellaneous. 
New Kent: Miscellane- 
ous 

Norfolk 

Norfolk 

Portsmouth 

South Norfolk 

Miscellaneous 

Northampton 

Cape Charles 

M iscellaneous 

Northumberland: Mis- 
cellaneous 

N ottoway — 

Blackstone 

Crewe 

M iscellaneous 

Orange.— 

Orange 

M iscellaneous 

Page 

Luray 

Shenandoah 

Miscellaneous 

Patrick: Miscellaneous. 

Pittsy 1 vania 

Chatham 

Danville 

Miscellaneous 



Num- 
ber of 
returns 



159 
55 
35 



30 



219 
46 
53 
95 
25 
392 
371 
21 



6,452 

5, 088 

1,269 

50 

45 

297 

125 

172 



198 
62 

117 
19 

112 
57 
55 
97 
53 
41 
3 



892 
45 



49 



County and city 



Powhatan: Miscellane- 
ous 

Prince Edward 

Farmville. . _ _ 

M iscellaneous. 

Prince George 

Hopewell 

M iscellaneous 

Prince William. 

Manassas 

Miscellaneous 

Princess Anne 

Virginia Beach 

Miscellaneous 

Pulaski 

Pulaski 

Miscellaneous 

Rappahannock: Miscel- 
laneous 

Richmond: Miscellane- 
ous 

Roanoke 

Roanoke 

Salem. 

Vinton 

Miscellaneous 

Rockbridge 

Buena Vista 

Lexington 

Miscellaneous 

Rockingham 

Harrisonburg : . _ _ 

Miscellaneous 

Russell: Miscellaneous.. 

Scott 

Gate City 

Miscellaneous 

Shenandoah 

Str.isburg 

Woodstock 

Miscellaneous 

Smyth 

Marion 

Saltville 

Miscellaneous 

Southampton 

Franklin _ 

Miscellaneous 



Num- 
ber of 
returns 



127 
106 

21 
297 
284 

13 
109 

57 

52 
140 
102 

38 
176 
156 

20 



3,185 

2,890 

181 

71 

43 
305 

45 
213 

47 
380 
290 

90 



68 



19 
16 
3 

109 
28 
45 
36 

141 
70 
50 
21 

128 
85 
43 



County and city 



Spottsylvania 

Fredericksburg 

Miscellaneous 

Stafford: Miscellaneous. 
Surry: Miscellaneous... 

Sussex 

Waverly 

Miscellaneous. _ 

Tazewell 

Bluefleld 

Pocahontas 

Richlands... _ . 

Tazewell 

M iscellaneous 

Warren 

Front Royal 

Miscellaneous 

Warwick 

Newport News 

Miscellaneous 

Washington 

Abingdon 

Bristol 

Damascus 

Miscellaneous 

Westmoreland: Aliscel- 
laneous 

Wise 

Appalachia 

Big Stone Gap 

Norton 

Wisj._. 

Miscellaneous 

Wythe 

Wytheville. 

Miscellaneous. 

York: Miscellaneous 

All other: 

Residents of other 
States. 

Residents of foreign 
countries (.Ameri- 
can citizens and 
aliens) 



Num- 
ber of 
returns 



301 

292 

9 



23 



69 
26 
43 

313 
50 
60 
23 

105 
75 
75 
60 
15 
1,390 
1,255 

135 

440 
68 

306 
12 
54 



315 
72 
64 
89 
13 
77 

136 
83 
53 



43 



448 



37 



WASHINGTON n 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included 
in general tables 

Adjustment — add to rec- 
oncile with general 
tables ' 

Total in general 
tables 

Adams 

Ritzville 

Miscellaneous _ 

Asotin 

Clarkston 

Miscellaneous 




181 
74 

107 
55 
38 
17 



Benton 

Kennewick 

Prosser 

Miscellaneous. 

Chelan 

Cashmere 

Chelan 

Leavenworth.. 

Wenatchee 

Miscellaneous. 

Clallam 

Port Angeles.. 
Miscellaneous. 

Clarke 

Camas 

Vancouver 

Washoujjal 

Miscellaneous. 



155 

68 

53 

34 

1,782 

193 

84 

37 

1,220 

248 

533 

365 

168 

576 

114 

395 

24 

43 



C olumbia _ 

Dayton 

Miscellaneous . 

C owli tz 

Castle Rock 

Kelso . 

Longview 

Woodland 

Miscellaneous 

Douglas: Miscellaneous 
Ferry: Miscellaneous... 

Franklin 

Pasco 

Miscellaneous 

Garfield 

Pomeroy -. 

Miscellaneous 



193 

163 
30 

718 
37 

1.13 

392 
35 

101 



64 
26 



269 
188 
81 
218 
207 

n 



> See text, p. 19. 



" Includes Alaska, 



202 



STATISTICS OF INCOME 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



WASHINGTON— Continued 



County and city 



Grant: Miscellaneous .. 

Grays Harbor 

Aberdeen 

Cosmopolis 

Elma 

Hoquiam 

Montesano 

Miscellaneous 



Island: Miscellaneous . 

Jefferson 

Port Townsend--. 
Miscellaneous 

King 

Auburn 

Enumclaw 

Kent 

Kirkland 

Renton.. 

Seattle 

Miscellaneous 

Kitsap 

Bremerton 

Port Orchard 

M iscellaneous 

Kittitas 

Cle Elum 

Ellensburg 

Roslyn_ 

Miscellaneous 

Klickitat 

Goldendale 

Miscellaneous 

Lewis - 

Centralia 

Chehalis 

Miscellaneous 



Lincoln: Miscellaneous. 

Mason 

Shelton 

Miscellaneous 

Okanogan -- 

Okanogan 

Omak 

Miscellaneous 



Num- 
ber of 
returns 



26 
51 

476 
85 

105 



24 



197 
134 

63 
26, 058 

84 
146 
178 
115 
159 
24, 669 
707 
947 
674 

73 
200 
564 
108 
316 

81 

59 
166 

41 
125 
727 
291 
257 
179 



County and city 



Num- 
ber of 
returns 



225 

184 
41 

304 
73 
91 

140 



Pacific 

Raymond 

South Bend..-. 
Miscellaneous. 

Pend Oreille 

Newport 

Miscellaneous. 

Pierce 

Buckley 

Orting 

Puyallup 

Sumner 

Tacoma 

Miscellaneous. 



San Juan: Miscellane- 
ous 



Skagit 

.\nacortes 

Burlington 

Mount Vernon. 
Sedro Woolley. 
Miscellaneous.. 



Skamania: Miscellane- 
ous 



Snohomish 

Arlington 

Edmonds 

Everett 

Marys ville 

Monroe. 

Snohomish 

Miscellaneous. 

Spokane 

Cheney 

Deer Park 

Medical Lake. 

Spokane 

Miscellaneous. 

Stevens 

Chewelah 

Colville 

Miscellaneous. 



340 

164 

65 

111 

152 

63 

89 

5,335 

36 

21 

210 

115 

4,558 

395 



674 

141 

55 

256 



29 



1,775 

72 

83 

1,175 

38 

59 

107 

241 

6,223 

47 

25 

3 

5,884 

264 

152 

35 

66 

51 



County and city 



Num- 
ber of 
returns 



Thurston 

Olympia 

Miscellaneous. 



Wahkiakum: Miscella- 
neous 



Walla Walla 

Walla Walla 

Miscellaneous 

Whatcom 

Bellingham 

Blaine 

Lynden 

Miscellaneous 

Whitman 

Colfax 

Palouse 

Pullman 

Tekoa 

Miscellaneous 

Yakima 

Grandview 

Sunnyside 

Toppenish 

Wapato 

Yakima. 

Miscellaneous 

Alaska 

Anchorage 

Fairbanks 

Juneau , 

Ketchikan 

Nome -. 

Petersburg 

Sitka 

Miscellaneous 

All other: 

Residents of other 
States 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



WEST VIRGINIA 



State total 


28, 136 
1,006 




515 

142 

267 

106 

2,616 

29 

2,552 

26 

9 

35 

28 

7 


Gilmer: Miscellaneous. . 
Grant .. 


35 


Returns, Form 1040, 
showing no net in- 






Wellsburg 


19 


Miscellaneous 

Cabell 




11 




Miscellaneous 


8 




Barboursville 

Huntington 


318 


Total in general 


27, 130 


East Rainelle 

Lewisburg 


17 




Milton . 


82 




M iscellaneous 

Calhoun 




2 




70 

15 

36 

19 

365 

342 

23 

128 

29 

99 

73 

31 

24 

18 


Ronceverte 


65 






White Sulphur 
Springs 




Philippi 


Miscellaneous 

Clay: Miscellaneous 

Doddridge: Miscellane- 
ous 


61 


Miscellaneous 


33 
67 


Miscellaneous 

Hampshire 


91 
43 


Martinsburg. 




29 


Miscellaneous 

Hancock 


14 


Miscellaneous 


Fayette.. 


789 
19 
50 

140 
96 
62 

422 


935 




Ansted 


Chester 


93 


Miscellaneous 

Braxton. 


Favetteville 


Hollidays Cove 

New Cumberland... 
Miscellaneous 

Hardy: Miscellaneous... 


300 


Montgomery 

Mount Hope 

Oakhill 


62 
480 






21 




Miscellaneous 


Miscellaneous 





STATISTICS OF INCOME 



203 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

WEST VIRGINIA— Continued 



County and city 



Harrison 

Bridgeport 

Clarksburg 

Lumberport 

Nutter Fort 

Salem 

Shinnston 

Miscellaneous 

Jackson 

Ravenswood. 

Miscellaneous 

Jefferson 

Charles Town 

Ranson. 

Miscellaneous 

Kanawha 

Cedar Grove 

Charleston 

Clendenin 

Dunbar.- 

Marmet 

Nitro. (See Put- 
nam County.) 

St. Albans 

South Charleston.. 
Miscellaneous 

Lewis 

Weston 

Miscellaneous 



Num- 
ber of 
returns 



Lincoln: Miscellaneous. 



Logan 

Logan 

Miscellaneous.. 
McDowell-.- 

laeger 

Keystone 

Kimball 

War 

Welch 

Miscellaneous- 
Marion 

Fairmont 

-Mannington.. 

Monongah 

Rives ville 

Miscellaneous. 
Marshall 

Benwood 

Cameron 

Glendale 

-McMechen-.. 

.Vloundsville.- 

Miscellaneous. 



1,487 
49 

1,205 
19 
15 
52 
62 
85 
50 
24 
26 
165 
91 
11 
63 

4,238 
21 

3, 465 
70 
37 
15 



106 
126 
398 
331 
293 
38 



60 



741 

333 

408 

1,062 

25 



44 

273 

608 

1,465 

1,144 

128 

28 

25 

140 

507 

48 

65 

35 

70 

280 

9 



County and city 



M ason 

Point Pleasant 

Miscellaneous 

Mercer 

Bluefleld 

Bramwell-- --- 

Princeton 

Miscellaneous 

Mineral 

Keyser 

piedmont 

Ridgeley 

Miscellaneous 

Mingo 

Williamson 

Miscellaneous 

Monongalia 

Morgan town 

Sabraton 

Star City 

Miscellaneous 

Monroe--- 

Alderson 

M iscellaneous 

Morgan 

Berkeley Springs- 
Miscellaneous 

Nicholas 

Richwood 

M iscellaneous 

Ohio - 

Wheeling 

M iscellaneous 



Num- 
ber of 
returns 



Pendleton: 
neous--. 



M i s c e 1 1 a - 



Pleasants-- 

St. Mary 

Miscellaneous.. 

Pocahontas.- 

Marlington 

Miscellaneous. 

Preston 

Kingwood 

Rowlesburg 

Terra Alta 

Miscellaneous. 

Putnam. 

Hurricane 

Miscellaneous. 

Raleigh.. 

Beckley. 

Mabscott 

Miscellaneous. 



114 

83 

31 

1,385 

993 

53 

181 

158 

226 

138 

68 

13 

7 

499 

332 

167 

769 

691 

6 

5 

67 

81 

58 

23 

44 

29 

15 

102 

87 

15 

3,899 

3,683 

216 



85 

82 

3 

60 
35 
25 

133 
27 
21 
28 
57 
30 
15 
15 

737 

382 
4 

351 



County and city 



Randolph 

Elkins... 

Miscellaneous 

Ritchie 

Harrisville 

Pennsboro. 

Miscellaneous 

Roane 

Spencer 

M iscellaneous 

Summers 

Hinton 

M iscellaneous 

Taylor 

Grafton 

M iscellaneous 

Tucker 

Davis 

Parsons 

Thomas 

M iscellaneous 

Tyler 

SistersvUle 

Miscellaneous. - 

Upshur 

Buckhannon 

M iscellaneous 

Wayne 

Ceredo... 

Kenova 

Miscellaneous 

Webster: Miscellaneous 

Wetzel 

New Martinsville.. 

Paden City 

Miscellaneous 



Num* 
berjof 
returns 



Wirt: Miscellaneous. 



Wood 

Parkersburg.- 
Williamstown. 
Miscellaneous. 

Wyoming 

MuUins 

Miscellaneous. 



All other: 

Residents of other 
States. — 

Residents of foreign 
countries (Ameri- 
can citizens and 
aliens) 



220 

190 

30 

121 

19 

47 

55 

124 

105 

19 

227 

205 

22 

322 

294 

28 

57 

12 

15 

20 

10 

194 

172 

22 

122 

115 

7 

103 

10 

71 

22 



48 



229 
109 
23 

97 



1,466 
1,409 
35 
22 
163 
79 
84 



382 



WISCONSIN 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables... 

Adjustment— add torec- 

oncile with general 

tables I 

Total in general 
tables. 

.\dams 

Adams. 

Miscellaneous , 

See text, p. 19. 

133873—32 




Ashland 

Ashland 

Mellen 

Miscellaneous. 

Barron... 

Barron 

Chetek- 

Cumberland. - 

Rice Lake 

Miscellaneous. 

Bayfield 

Bayfield 

Washburn 

Miscellaneous 



503 

420 

36 

47 

366 
70 
43 

47 

128 
78 

136 
17 
59 
60 



Brown 

De Pere 

Green Bay 

M iscellaneous 

Buffalo.. 

Alma... 

Mondovi.. 

Miscellaneous 

Burnett: Miscellaneous 

Calumet 

Brillion 

Chilton 

New Holstein 

M iscellaneous 



,147 
138 
,880 
129 
166 
36 
37 
93 



247 

62 



-14 



204 STATISTICS OF INCOME 

Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 

WISCONSIN— Continued 



County and city 



Chippewa -. 

Bloomer -. 

Chippewa Falls 

Cornell -. 

Stanley 

Miscellaneous 

Clark 

Neillsville 

Owen 

Miscellaneous 

Columbia 

Columbus 

Kilbourn 

Lodi 

Portage 

Randolph 

Miscellaneous 

Crawford 

Prairie du Chien 

Miscellaneous 

Dane 

Madison 

Mount Horeb 

Stoughton 

Sun Prairie 

Miscellaneous 

Dodge — 

Beaver Dam 

Horicon... 

Juneau 

Mayville 

Miscellaneous 

Door 

Sturgeon Bay 

Miscellaneous 

Douglas 

Superior 

Miscellaneous 

Dunn 

Menomonie 

Miscellaneous 

Eau Claire 

Altoona 

Augusta 

Eau Claire.- -. 

Miscellaneous 

Florence: Miscellaneous. 

Fond du Lac 

Fond du Lac 

North Fond du Lac 

Ripon 

Waupun 

M iscellaneous 

Forest 

Crandon 

Miscellaneous 

Grant — 

Boscobel--- — 

Cuba City 

Fennimore. - - 

Lancaster... 

Platteville 

Miscellaneous 

Green... 

Brodhead 

Monroe. 

New Glarus 

Miscellaneous 

Green Lake. 

Berlin 

Princeton 

Miscellaneous 

Iowa 

Dodge ville 

Mineral Point 

Miscellaneous 



Num- 
ber of 
returns 



546 

56 
338 

43 

52 

57 
333 

99 

41 
193 
763 
156 
117 

50 
252 

60 
128 
163 
102 

61 

4,813 

4,029 

103 

183 

45 
453 
976 
461 
107 

61 
113 
234 
226 
152 

74 
1,453 
1,397 

56 
281 
194 

87 
1,137 

21 

30 
1,040 

46 



31 



1,809 

1,203 

66 

199 

156 

185 

94 

35 

59 

621 

60 

45 

44 

87 

203 

182 

678 

69 

373 

32 

204 

290 

147 

37 

106 

249 

66 

97 



County and city 



Iron 

Hurley 

Montreal 

Miscellaneous 

Jackson 

Black River Falls. 
Miscellaneous 

Jefferson 

Fort Atkinson 

Jefferson 

Lake Mills 

Waterloo 

Watertown 

Miscellaneous 

Juneau 

Elroy 

Mauston 

New Lisbon 

Miscellaneous 

Kenosha 

Kenosha 

Miscellaneous 

Kewaunee 

Algoma 

Kewaunee 

Miscellaneous 

La Crosse 

La Crosse... 

Onalaska 

West Salem 

Miscellaneous 

La Fayette 

Darlington 

Shullsburg 

Miscellaneous 

Langlade 

Antigo 

Miscellaneous 

Lincoln 

Merrill 

Tomahawk 

M iscellaneous 

Manitowoc 

Kiel 

Manitowoc 

Two Rivers 

Miscellaneous 

Marathon 

Mosinee 

Scofleld 

Wausau — 

Miscellaneous 

Marinette 

Marinette 

Niagara 

Peshtigo 

Miscellaneous 

Marquette 

Montello.. 

Miscellaneous 

Milwaukee 

Cudahy 

Milwaukee 

Shorewood 

South Milwaukee 

Wauwatosa 

West Allis 

West Milwaukee. 
Whitefish Bay... 
Miscellaneous 

Monroe 

Sparta 

Tomah 

Miscellaneous 

Oconto.. 

Gillett 

Oconto , 

Oconto Falls 

Miscellaneous 



Num- 
ber of 
returns 



27 
31 

165 

104 

61 

1,136 

287 

139 

105 

48 

467 

90 

196 

48 

59 

27 

62 

2,224 

2,117 

107 

166 

51 

91 

24 

1,603 

1,438 

24 

50 

91 

210 

89 

30 

91 

419 

372 

47 

449 

325 

117 

7 

1,533 

58 

1, 059 

300 

116 

1,347 

75 

14 

1,001 

257 

575 

390 

49 

56 

80 

62 

17 

45 

43, 082 

304 

37, 781 

193 

551 

2,556 

1,287 

35 

157 

218 

385 

174 

115 

96 

268 

39 

112 

43 

74 



County and city 



Oneida 

Rhinelander 

Miscellaneous 

Outagamie 

Appleton 

Kaukauna 

Kimberly 

Little Chute 

Seymour 

Miscellaneous 

Ozaukee 

Cedarburg 

Grafton 

Port Washington 

Miscellaneous — 
Pepin 

Durand 

Miscellaneous — 
Pierce 

Ellsworth 

River Falls 

Miscellaneous — 
Polk 

Amery 

Miscellaneous — 
Portage 

Stevens Point — 

]M iscellaneous — 
Price 

Park Falls 

Phillips-..- 

Miscellaneous — 
Racine 

Burlington 

Racine 

Miscellaneous... 
Richland 

Richland Center 

Miscellaneous.-.. 
Rock 

Beloit 

Edgerton 

Evansville 

Janesville 

Milton. — 

Miscellaneous — 
Rusk 

Ladysmith 

Miscellaneous... 
St. Croix 

Hudson 

New Richmond. 

Miscellaneous — 
Sauk 

Baraboo.- 

Reedsburg 

Sauk City 

Miscellaneous — 
Sawyer 

Hay ward 

Miscellaneous — 
Shawano 

Shawano 

Miscellaneous — 
Sheboygan 

Kohler 

Plymouth 

Sheboygan 

Sheboygan Falls. 

Miscellaneous--.. 
Taylor 

Medford 

Rib Lake.- 

Miscellaneous 

Trempealeau 

Arcadia 

Galesville 

Miscellaneous 



STATISTICS OF INCOME 



205 



Table 11. — Individual returns for 1930, by counties, cities, and townships, showing 
number of returns — Continued 



WISCONSIN— Continued 



County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 


County and city 


Num- 
ber of 
returns 




270 

122 

41 

107 

126 

80 

48 

979 

222 

146 

208 

139 

264 

128 

90 

38 

691 

202 

278 

211 


Waukesha - _ 


1,993 

81 

330 

74 

991 

517 

647 

130 

168 

154 

50 

145 

100 

31 

69 

2,920 

329 

594 

36 

1 902 


Wood 


937 


Viroqua . - 


Menomonee Falls... 

Oconomowoc 

Pewaukee . . 


Marshfield 


357 




Nekoosa 


64 




Wisconsin Rapids... 
Miscellaneous 

All other: 

Residents of other 

States 


410 




Waukesha 


106 




Miscellaneous 

Waupaca 




Miscellaneous 




Clintonville 






New London 

Waupaca 


649 




Residents of foreis^n 
countries (Ameri- 
can citizens and 
aliens) 




Lake Geneva -. 

Whitewater , 


Weyauwega 




M iscellaneous 

Waushara . . 




M iscellaneous 


39 


Wautaoma 






M iscellaneous 

Winnebago 




Spooner 








Miscellaneous 


Menasha . 






Neenah 




Hartford 






Oshkosh 




Miscellaneous 


Miscellaneous 


59 





WYOMING 



State total 

Returns, Form 1040, 
showing no net in- 
come, not included in 
general tables 

Adjustment^add to rec- 
oncile with general 
tables 1 

Total in general 
tables 

Albany 

Laramie 

Miscellaneous 

Big Horn 

Greybull 

Lovell 

M iscellaneous 

Campbell 

Gillette 

Miscellaneous 

Carbon 

Rawlins 

M iscellaneous 

Converse 

Douglas 

Miscellaneous 

Crook : M iscellaneous . _ . 



7,096 



87 



6,809 



560 
504 
56 
152 
64 
28 
60 
113 
91 
22 
552 
269 
283 
155 



Fremont 

Lander 

Riverton 

Miscellaneous 

Goshen 

Torrington 

Miscellaneous 

Hot Springs 

Thermopolis- 
M iscellaneous 

Johnson 

Buffalo 

Miscellaneous 

Laramie 

Cheyenne 

Miscellaneous 

Lincoln. 

Kemmerer 

Miscellaneous 

Natrona 

Casper 

Miscellaneous 

Niobrara 

Lusk 

Miscellaneous 

Park 

Cody 

Powell 

Miscellaneous 

Platte 

Wheatland 

Miscellaneous 



245 

99 

66 

80 

115 

76 

39 

167 

99 

68 

104 

96 

8 

1,089 

999 

90 

212 

108 

104 

1,255 

968 

287 

53 

29 

24 

228 

128 

50 

50 

96 

58 

38 



Sheridan. 

Sheridan 

Miscellaneous 

Sublette: Miscellaneous 

Sweetwater 

Green River 

Rock Springs 

Superior _ 

Miscellaneous 

Teton: Miscellaneous.. 

Uinta 

Evanston 

Miscellaneous 

Washakie 

Worland 

Miscellaneous 

Weston - 

Newcastle 

Miscellaneous 

All other: 

Residents of other 
States... 

Residents of foreign 
countries (.Ameri- 
can citizens and 
aliens) - 



532 

439 

93 



66 



882 
185 
453 
100 
144 



143 
121 
22 
81 
69 
12 
77 
41 
36 



1 Se« text, p. 19. 



BASIC TABLES 



CORPORATION RETURNS 



207 



Table 12. — Corporation returns for 1930 by States and Territories, shovnng for 
returns with net income and no net income, number of returns and -per cent of 
total, gross income, deductions, net income or deficit, net loss for prior year, and 
income tax; also number and per cent of inactive corporations 

[For text defining certain items and describing returns included, see pp. 1-4] 



States and Territories 



Total 

number of 

returns 



Returns showing net income 



Number 



Per cent 
of total 



Gross income ' 



Deductions ' 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisana 

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 

Grand total 



4,477 

170 

1,932 

2,624 

23,836 
7,257 
7,955 
1,951 
2,317 

11, 309 

5,678 

785 

2,509 

32, 043 

11, 663 
9,125 
5,308 
5,764 
6,440 
3,789 
5,922 

20, 070 

15, 758 

11,476 

2,604 

17, 106 

3,350 

4,786 

1,022 

1,396 

22, 489 

1,136 

111, 100 

6,544 

3,574 

25, 459 
6,944 
7,012 

26, 577 
3,068 
3,626 
3,127 
5,408 

15, 431 
3,301 
1,120 
7,139 

12, 709 
5,101 

16,009 
1,440 



1,772 
92 

629 
1,140 
9,517 
2,941 
3,698 

888 
1,124 
3,469 
2,681 

413 

919 
13, 389 
5,289 
4,558 
2,846 
2,767 
2,903 
1,888 
2,775 
8,316 
6,045 
5,491 
1,044 
7,411 
1,419 
2,708 

309 

707 
9,945 

491 

47, 674 

2,161 

1,183 

10, 676 

2,948 

2,590 

11,254 

1,370 

1,229 

1,514 

2,463 

6,660 

1,392 

572 
3,241 
4,934 
2,477 
6,777 

721 



39.58 
54.12 
32.56 
43.45 
39.93 
40.53 
46.49 
45.52 
48.51 
30.67 
47.22 
52.61 
36.63 
41.78 
45.35 
49.95 
53.62 
48.01 
45.08 
49.83 
46.86 
41.43 
38.36 
47.85 
40.09 
43.32 
42.36 
56.58 
30.23 
50.65 
44.22 
43.22 
42.91 
33.02 
33.10 
41.93 
42.45 
36.94 
42.34 
44.66 
33.90 
48.42 
45.54 
43.16 
42.17 
51.07 
45. 40 
38.82 
48.55 
42.33 
50.07 



$249, 
6, 



146, 

3, 733 
446, 

1, 329, 

1, 477 

472, 

323, 

436, 

184, 

86 

2 9,617 

994 

935 

710, 

612, 

605, 

330, 

2,114 

2 3, 506, 

4, 654, 
1, 857, 

143, 

2,574 
116 
515; 
244, 
112 

2, 484! 

49, 

29, 732, 

732, 

88 

4, 901 
519, 
430: 

7, 562; 
380, 
147 
107 
570, 

1, 593, 
199, 
99 
847 
671 
447: 

1, 589, 
47 



, 926, 798 
, 284, 103 
,571,156 
', 506, 012 
, 014, 535 
,515,076 
', 177, 020 
, 488, 181 
!, 483, 154 
,671,782 
, 314, 227 
, 486, 464 
, 770, 504 
, 188, 098 
, 644, 752 
, 208, 932 
, 602, 901 
,277,911 
, 069, 402 
\ 322, 334 
,349,011 
, 842, 588 
, 505, 276 
, 605, 976 
,, 577, 682 
, 539, 640 
; 180, 156 
i, 093, 945 
, 956, 140 
:, 733, 761 
, 672, 025 
I, 578, 571 
:, 350, 798 
:, 451, 472 
, 446, 175 
, 729, 045 
', 489, 300 
I, 248, 891 
;, 032, 369 
I, 338, 088 
, 120, 932 
, 589, 641 
1, 821, 969 
i, 901, 374 
', 849, 050 
, 924, 421 
, 015, 007 
, %2, 336 
, 840, 437 
1, 177, 008 
, 048, 577 



$237. 

5, 

64, 

139 

3, 408, 
415, 

1, 244, 

1, 352, 
442, 
302, 
412, 
161 

81, 

2 9, 030, 

923, 

888, 

636, 

573, 

571 

306, 

1,997 

2 3, 257, 

4, 265; 
1,770 

137 

2, 412, 
110, 
493, 
239. 
105, 

2, 259, 

47, 

27, 640 

659, 

85, 

4,600, 

448, 

413, 

6, 996, 

354 

140, 

102, 

537 

1,496, 

188 

94 

736 

640, 

420, 

1, 486 

43; 



532, 924 
780, 844 
814, 713 
750, 596 
430, 279 
571, 656 
266, 516 
215, 702 
152, 664 
749, 674 
389, 410 
650, 343 
827,511 
523, 934 
177, 992 
719, 667 
282, 168 
825, 187 
862, 088 
090, 065 
973, 521 
305. 241 
162, 777 
049, 887 
577. 929 
093, 491 
598, 470 
098, 009 
408, 688 

278, 606 
800, 685 
123, 086 
810, 627 

279, 371 
724, 910 
389, 671 
191,875 
239, 110 
496, 249 
993, 291 
839, 698 
744, 140 
704, 602 
846, 876 
526, 383 
636, 964 
340, 178 
470, 653 
353, 198 
037, 375 
982, 799 



518, 736 



221, 420 



42.68 



2 91,811,495,003 



2 85, 382, 682, 293 



1 Gross income and deductions correspond to total income and total deductions, as reported on the face 
of the return, plus the cost of goods sold, 
s See p. 238 for revised figures for 1928. 

209 



210 



STATISTICS OF INCOME 



Table 12 — Corporation returns for 1930 by States and Territories, showing for 
returns with net income and no net income, number of returns and per cent of 
total, gross income, dedtictions, net income or deficit, net loss for prior year, and 
income tax; also number and per cent of inactive corporations — Continued 



States and Territories 



Returns showing net income 



Net income 



Net loss for 
prior year 



Returns showing 
no net income 



Income tax 



Number! Per cent 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois.. 

Indiana 

Iowa 

Kansas 

Kentucky.. 

Louisiana 

Maine.. 

Maryland.. 

Massachusetts 

Michigan 

Minnesota. 

Mississippi 

Missouri 

Montana , 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon.. 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee. 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



$12, 393, 874 
503, 259 

4, 756. 443 

6, 755, 416 
324, 584, 266 

30, 943, 420 

84, 910, 504 

125, 272, 479 

30, 330, 490 

20, 922, 108 

23, 924, 817 

22, 836, 121 

4, 942, 993 

586, 664, 164 

71, 466, 760 

46, 489, 265 

74, 320, 733 

38, 452, 724 

33, 217, 314 

24, 232, 269 

116,375,490 

249, 537, 347 

389, 342, 499 

87, 556, 089 

5, 999, 753 

162, 446, 149 

5, 581, 686 

21, 995, 936 

5, 547, 452 

7, 455, 155 
224, 871, 340 

2, 455, 485 

2, C91, 540, 171 

73, 172, 101 

2, 721, 265 

301, 339, 374 

71, 297, 425 

17, 009, 781 

565, 536, 120 

25, 344, 797 

6, 281, 234 
4, 845, 501 

33,117,367 
97, 054, 498 
11,322,667 
6, 287, 457 
110, 674, 829 
31, 491, 683 
27, 487, 239 
103, 139, 633 
3, 065, 778 



Grand total. 



6, 428, 812, 710 



$877, 180 

8,091 

176, 049 

291,342 

9, 364, 145 
810, 872 

2, 639, 582 

2, 380, 304 

1,125,734 

2, 263, 079 

799, 475 

186, 002 

157, 388 

13, 167, 712 

2, 833, 902 

1, 137, 832 

1, 198, 807 

746, 527 

2, 687, 350 
581, 370 

1, 716, 854 

4, 774, 721 

14, 300, 130 

1, 987, 376 

163, 764 

3, 046, 113 
248, 799 
586, 013 

55,915 

262, 983 

9, 028, 122 

115,318 

41, 257, 140 

542, 782 

132, 461 

8, 608, 335 

1, 941, 778 

950, 985 

10, 638, 126 
800, 755 
372, 259 
233, 883 

1,191,643 
4, 966, 564 

340, 388 

188, 271 
1, 012, 520 
1, 804, 394 

919,510 
2,115,320 

144, 284 



$1, 047, 504 

35, 243 

421, 151 

571, 397 

36,114,206 

3, 090, 052 

9, 169, 764 

14, 548, 434 

3, 285, 696 

1, 676, 279 
2, 252, 340 

2, 643, 151 
402, 616 

66, 135, 079 
7, 250, 243 

4, 573, 825 
8, 241, 440 
3, 981, 810 
3, 096, 364 
2, 496, 359 

13, 224, 817 

27, 837, 352 

43, 857, 774 

9, 224, 930 

512, 460 

17, 748, 477 

378, 965 

2, 043, 076 

594, 841 

720, 031 

24, 074, 963 

178, 817 

238, 010, 215 

8, 333, 930 

132, 594 

33, 041, 146 

7,739,213 

1, 516, 892 
64, 380, 325 

2, 677, 226 
525, 487 
293, 708 

3, 363, 850 
9, 738, 593 

1, 054, 956 
491, 254 

12, 519, 433 
2, 685, 657 

2, 646, 573 
10, 920, 603 

202, 889 



157, 880, 249 



711,703,900 



2,261 

55 

725 

1,309 

11,538 

2,845 

3,742 

811 

966 

4,769 

2,717 

339 

790 

15, 780 

5,186 

3,077 

2,059 

2,364 

2,881 

1,476 

2,479 

10, 546 

8,063 

4,435 

1,293 

7,691 

1,454 

1,705 

401 

621 

10,711 

430 

54, 627 

3,732 

1,458 

13, 365 

3,073 

2,979 

12, 549 

1,450 

2,031 

998 

2,483 

7,362 

1,173 

492 

3,185 

5,306 

2,108 

7,234 

492 



241, 616 



50.50 
32.35 
37.53 
49.89 
48.41 
39.20 
47.04 
41.56 
41.69 
42.17 
47.85 
43.19 
31.49 
49.25 
44.46 
33.72 
38.79 
41.01 
44.74 
38.95 
41.86 
52.55 
51.17 
38.65 
49.66 
44.96 
43.40 
35.63 
39.24 
44.48 
47.63 
37.85 
49.17 
57.03 
40.79 
52.50 
44.26 
42.48 
47.22 
47.26 
56.01 
31.92 
45.92 
47.71 
35.53 
43.93 
44.61 
41.75 
41.33 
45.19 
34.17 



46.58 



STATISTICS OF INCOME 



211 



Table 12. — Corporation returns for 1930 by States and Territories, showing for 
returns with net income and no net income, number of returns and per cent of 
total, gross income, deductions, net income or deficit, net loss for prior year, and 
income tax; also number and per cent of inactive corporations — 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 

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 

Grand total 



Returns showing no net income 



Gross income i Deductions i 



$276, 

2, 

74, 

160, 

2, 333, 

364, 

763, 

278, 

121, 

254, 

427, 

42, 

73, 

2 6, 402, 

767, 

337, 

373, 

277, 

615, 

265, 

420, 

2 2, 729, 

1, 716, 

722, 

136, 

1, 275, 

72, 

180, 

24, 

94, 

1, 405, 

27, 

12,011, 

471, 

59, 

2,704, 

702, 

287, 

3, 235, 

370, 

224, 

55, 

420, 

934, 

121, 

52, 

370, 

602, 

203, 

730, 

22, 



461, 872 
807, 579 
353, 771 
301, 561 
479, 513 
806, 285 
912, 652 
670, 904 
338, 685 
971, 025 
554, 917 
303, 708 
897, 760 
521, 942 
555, 136 
931, 985 
290, 170 
026, 784 
634, 061 
179, 506 
191, 341 
714,915 
269, 232 
989, 128 
535, Oil 
415, 826 
373, 686 
542, 716 
508, 419 
389, 479 
280, 752 
215, 977 
326, 314 
226, 738 
909, 533 
949, 755 
725, 122 
065, 560 
599, 303 
685, 342 
452, 051 
073, 836 
750, 583 
253, 696 
242, 559 
244,371 
504,948 
964, 226 
752, 525 
197, 024 
214, 281 



2 46,500, 564, 065 



$301, 

3, 

84, 

179, 

2, 587, 
393, 
844, 
324, 
136, 
318, 
466, 

47, 

83, 

2 6, 809, 

837, 

366, 

402, 

351, 

567, 

293, 

477, 

2 3, 076, 

1,910, 

783, 

150, 

1, 378, 

83, 

196, 

30, 

106, 

1, 643, 

30, 

13, 366, 

508, 

64, 

2, 955, 

772, 

324, 

3, 552, 
428, 
250, 

58, 

467, 

1,041, 

135, 

58, 
414, 
660, 
225, 
803, 

26, 



2 51,378, 158, 919 



Deficit 



$2o 


019, 




447, 


9 


770, 


19 


093, 


253 


756, 


28 


736, 


80 


185, 


45 


823, 


15 


134, 


63 


398, 


39 


199, 


4 


787, 


9 


156, 


407 


149, 


70 


089, 


28 


275, 


29 


351, 


74 


305, 


51 


988, 


28 


486. 


57 


807. 


346 


662, 


193 


927, 


60 


139, 


14 


364, 


103 


085, 


10 


628. 


15 


628, 


5 


845. 


11 


646, 


238 


325, 


3 


228, 


1,-3,55 


500, 


36 


8,58, 


4 


533, 


250 


365, 


69 


417, 


37 


439, 


316 


422, 


57 


782, 


25 


630, 


3 


441, 


46 


887, 


106 


850, 


14 


324, 


6 


21.5, 


44 


413, 


57 


351, 


21 


379, 


73 


340, 


3 


991, 



4, 877, 594, 854 



Returns showing 
no income data — 
Inactive corpora- 
tions 



Number 



444 

23 

578 

175 

2,781 

1,471 

515 

252 

227 

3,071 

280 

33 

800 

2,874 

1,188 

1,490 

403 

633 

656 

425 

668 

1,208 

1,650 

1,550 

267 

2,004 

477 

373 

312 

68 

1,833 

215 

8,799 

651 

933 

1,418 

923 

1,443 

2,774 

248 

366 

615 

462 

1,409 

736 

56 

713 

2,469 

516 

1,998 

227 



55,700 



Per cent 
of total 



9.92 
13.53 
29.91 

6.66 
11.66 
20.27 

6.47 
12.92 

9.80 
27.16 

4.93 

4.20 
31.88 

8.97 
10.19 
16.33 

7.59 
10.98 
10.18 
11.22 
11.28 

6.02 
10.47 
13.50 
10.25 
11.72 
14.24 

7.79 
30.53 

4.87 

8.15 
18.93 

7.92 

9.95 
26.11 

5.57 
13.29 
20.58 
10.44 

8.08 
10.09 
19.66 

8.54 

9.13 
22.30 

5.00 

9.99 
19.43 
10.12 
12.48 
15.76 



10.74 



1 Gross income and deductions correspond to total income and total deductions, as reported on the faco 
of the return, plus the cost of goods sold. 
» See p. 238 for revised figures for 1928 



212 



STATISTICS OF INCOME 



Table 13. — Corporation returns for 1930 by States and Territories, showing cush 
and stock dividends paid ' 

[For text defining certain items and describing returns included, see pp. 1-4] 



States and Territories 



Alabama 

Alaska 

Arizona 

Arkansas 

California- 

Colorado 

Connecticut 

Delaware 

District of Columbia 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts - 

Michigan _-_ 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada. 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsy 1 vania 

Rhode Island 

South Carolina- 

South Dakota 

Tennessee 

Texas 

Utah - -. 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin - 

Wyoming 

Total -- 



Returns showing net 
income — Dividends 



Cash 





202, 


3, 


166, 


6, 


663, 


303, 


340, 


35, 


393, 


80. 


349, 


402, 


486, 


38, 


453, 


10, 


743, 


20, 


497, 


21, 


234, 


3, 


338, 


690, 


141, 


45, 


312, 


31, 


938, 


72, 


503, 


38, 


380, 


27, 


284, 


27, 


121, 


81, 


703, 


212 


394, 


333 


480, 


115 


157, 


4 


439, 


130 


269, 


4 


289, 


14 


933, 


4 


776, 


5 


726, 


208 


639, 


2 


008, 


436, 


■537, 


53, 


783, 


1, 


656, 


292 


373, 


43 


180, 


11 


329, 


648 


791, 


20 


783, 


4 


019, 


2 


4,54, 


28 


609, 


94 


470, 


11 


171, 


3 


970, 


65 


370, 


25 


966, 


24 


298, 


82, 


258, 


2, 


303, 



6, 841, 049, 900 



Stock 



2, 

212, 

377 

21,631 

347, 

1, 747, 

1, 419, 

941 

1, 523 
5, 002, 
8,015, 

382, 

23, 119, 

2,241 

2, 052, 
587, 

2, 640, 

954, 

1, 429, 

1, 230, 
15, 973, 

2, 829, 
2,871 

576, 

8,221 

45, 

2, 115; 

2, 

240, 

6, 492, 

23, 

71, 153, 

1, 534, 

133, 

8, 713, 

1,357! 

1, 185, 

18, 758, 

2,491 

151 

156, 

11,603, 

5,931 

757, 

54, 

1, 943 

1, 194, 

1, 784 

5, 816, 

73 



250, 499, 351 



Returns showing no net 
income — Dividends 



Cash 



$4, 649, 705 
21, 769 

1, 127, 673 

2, 997, 063 
152, 747, 642 

9, 370, 666 

20, 178, 218 

38, 147, 579 

2, 807, 126 

4, 160, 569 

8, 672, 035 

2, 575, 981 
630, 723 

124, 466, 297 
22, 434, 437 
5, 495, 448 
8,936,311 
7, 776, 220 
10, 482, 622 

5, 009, 908 

9, 174, 168 
64, 532, 456 
66, 212, 430 
11,506,688 

1, 631, 934 

26, 512, 196 

940, 096 

1, 931, 587 

425, 969 

1, 366, 881 

73, 651, 064 

451, 948 

381, 553, 106 

10, 979, 470 

370, 966 

85, 200, 564 

19, 314, 002 

4, 123, 592 

80, 940, 972 

9, 064, 448 

3, 579. 238 
374, 033 

6, 327, 309 
20, 976, 894 

3, 466, 021 

519, 574 

6, 424, 468 

18, 060, 517 

4, 168, 712 
14, 463, 807 

258, 108 



1,361,191,210 



Stock 



$245, 086 



6, 147, 743 

210, 365 

13, 304, 274 

1, 390, 681 

1, 159, 727 

2, 484, 569 

74, 346 

245, 193 

2, 351, 195 

480, 000 

247, 571 

12, 722, 965 

2, 604, 569 
904, 350 

90, 601 
208,406 
1, 012, 536 
181, 392 
86, 370 
4, 135, 509 

3, 382, 122 
786, 307 

50, 250 

5, 741, 924 

42, 596 

511, 853 

3,000 

652, 442 

11,869,393 

142.400 

62, 843, 341 

199, 478 

19, 877 

13, 279, 340 
1, 602, 421 

196, 075 

3, 769, 151 

267. 001 

70, 770 

142, 595 

1, 227, 894 

3, 116, 842 

137, 572 

37, 920 

270, 048 

1, 551, 722 

56, 379 

1, 406, 932 

15, 981 



163, 681, 074 



' Excludes cash dividends and stock dividends on capital stock of life insurance companies. 



STATISTICS OF INCOME 



213 









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ctions: 

sold 

11 of officers 

her tlian incom 


a 
o 

1 

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cc 1 

a 


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a> 1 


OSS from sales 
ns showing pr 
ns shelving lot 
'roftts less loss 
from operati 
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sale of real 
other capita 

3 receipts 

empt income 
1 capital stoi 


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bom 
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STATISTICS OF INCOME 









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i'i 

§ ; 

>> ! 
11 


















tatutory deductions— Continued. 
Loss from sale of real estate, stocks, 

bonds - 

Miscellaneous deductions 


o 

1 

T3 

a> 
•o 
>. 
o 
3 
Is 

"a 
o 


t deficit 

nd dividend! 
c corporation 
come 


3 
Is 


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o ; 

ID ! 

3 I 

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05 1 




i 

o 


1 1 : 

3 1 i 

£ ' ' 

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1 

3 




£ 
t 




piled net profit less ne 
tax-exempt interest a 
pital stock of domestii 
rive at statutory net in 


05 

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STATISTICS OF INCOME 



215 







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sales— 

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come tax., 
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uction 








om 
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tal; 
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rofit or loss fr 

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profits from 

st 

s from sale of 
llaneous rece 
, tax-exempt 
ends on capi 
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a 

o 


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■S"a :fl : : ; m «s 










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ry dedu( 
of goods 
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s paid ot 
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etion 

from sal 
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Pi 

Gross 
Intere 
Rents 
Profit: 
Misce 
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Divid 
Intere 










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Cost 
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Inter 
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Bad 
Depr 
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f4 





STATISTICS OF INCOME 



229 






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: COM WWmmQ 



230 



STATISTICS OF INCOME 



'e 






•<S> CO 






pa 
•< 



g 

'ut 



'a 
a 


Finance — 
Banking, in- 
surance, real 

estate and 
holding com- 
panies, stock 

and bond 
brokers, etc. 


1 III t^iooo 00-^ «o r^ 

1 III to C^ CO (CtJ* 0000 


s 


4.37 
15.15 
3.93 
2.41 
2.46 
.03 
4.26 
5 60. 32 


CO 

OS 

OS 


S f 


1 I ] ' Sfe'^ ^" ''^'^ 




Service- 
Profes- 
sional, 
amuse- 
ments, 
hotels, etc. 


1 III 05 CD O t^ OS CiO lO 

1 III 0000 1^ lo ira C40 


s 


5.18 

3.33 

1.94 

.65 

4.64 

.01 

.52 

81.09 


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Transporta- 
tion and 

other public 
utilities 


1 ill T-IIM Tti Tt< 00 00> 

1 III (N 1-I-* cq r-i 0.-I 


8 


.65 
9.56 
4.33 

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6.38 

.17 

.31 
67.32 


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1 1 1 1 00 


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a 
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(5 


A. Eeceipts, taxable income: 

Gross sales 

Profit or loss from sales- 
Returns showing profit... 

Profits less losses i 

Gross profit from operations other than amounts tabulated 
as gross sales 

Interest 

Rents 

Profit from sale of real estate, stocks, bonds, and other capital 
assets 

Miscellaneous receipts.. 

B. Receipts, tax-exempt income: 

Dividends on capital stock of domestic corporations 

Interest on Federal, State, and municipal bonds 

C. Total compiled receipts 3 


ers 

1 income tax 

estate, stocks, and bonds 

ions 


a 
o 

3 


-3 
ta 

-a 
a 

.2 

<a 

a 

■3. 

a 

u 
f^ 1 


v. statutory deductions: 
Cost of goods sold... 
Compensation of ofBc 

Interest paid 

Taxes paid other thai 

Bad debts.. 

Depreciation 

Depletion 

Loss from sale of real 
Miscellaneous deduct 


t» 
o 
a 

03 

o 



STATISTICS OF INCOME 



231 



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232 



STATISTICS OF INCOME 



s I 

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g s 

o o 

<» o 

^§ 

is 

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showing 
no income 
data- 
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corpora- 
tions 




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STATISTICS OF INCOME 



237 



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investment 
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ance n. e. c.' 








; related Industrie 
banks 

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loan and trust co 
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238 



STATISTICS OF INCOME 



REVISED ITEMS IN TABLE 16, STATISTICS OP INCOME FOR 1929, FOR INDUSTRIAL 
SUBGROUPS, ANTHRACITE AND BITUMINOUS COAL, LIGNITE AND PEAT 





Total number of 


Returns showing net income 


Industrial subgroups 


returns 


Number 


Gross income ' 




Original 
figures 


Revised 
figures 


Original 
figures 


Revised 
figures 


Original 
figures 


Revised 
figures 


Anthracite ^ 


262 
2,504 


120 

2,646 


62 
905 


33 
934 


$160, 500, 477 
532, 461, 813 


$154, 315, 734 


Bituminous, lignite and peat 


538, 646, 556 







Returns showing net income —Continued 


Industrial subgroups 


Net income 


Net loss for prior year 


Income tax 




Original 
figures 


Revised 
figures 


Original 
figures 


Revised 
figures 


Original 
figures 


Revised 
figures 


Anthracite 2 


$12, 908, 668 
39, 396, 569 


$12,236,393 
40, 068, 844 


$659, 720 
2, 628, 807 


$562, 915 
2, 725, 612 


$1, 339, 793 
3, 940, 062 


$1, 279, 836 


Bituminous, lignite and 
peat 


4, 000, 019 








Returns showing no net income 


Number of returns 
showing no in- 


Industrial sub- 
groups 


Number 


Gross income ' 


Deficit 


come data— Inac- 
tive corporations 




Original 
figures 


Revised 
figures 


Original 
figures 


Revised 
figures 


Original 
figures 


Revised 
figures 


Original 

figures 


Revised 
figures 


Anthracite 2 

Bituminous, lig- 
nite and peat- 


176 
1,437 


78 
1, 535 


$155,335,269 
459, 945, 063 


$145, 783, 472 
469, 497, 460 


$10, 486, 431 
50, 700, 422 


$9, 295, 976 
51, 890, 877 


24 

162 


9 
177 



' Gross income corresponds to total income as reported on face of the return, plus the cost of goods sold. 
2 Includes also concerns engaged in washing or dredging anthracite coal whether or not such activities are 
engaged in solely or in connection with mining. 



REVISED ITEMS FOR STATISTICS OF INCOME FOR 1928 FOR CORPORATION RETURNS 

Table 12.- — -Gross income and deductions, returns for Illinois and Massachusetts 





Returns showing net income 


States 


Gross income ' 


Deductions • 




Original figures 


Revised figures 


Original figures 


Revised figures 












Massachusetts 


$7, 274, 257, 579 


$5, 354, 347, 357 


$6,861,751,517 


$4, 941, 841, 295 


Grand total . 


129, 289, 435, 251 


127, 369, 525, 029 


118,671,694,094 


116,751,783,872 








Returns showing no net income 


States 


Gross income • 


Deductions ' 




Original figures 


Revised figures 


Original figures 


Revised figures 


Illinois ._ 


$4, 704, 848, 516 


$2, 151, 305, 382 


$4, 884, 615, 949 


$2, 331, 132, 815 


Massachusetts. 




Grand total 


27, 965, 472, 580 


25,411,989,446 


30, 350, 596, 828 


27,803,113,694 







• Gross income and deductions correspond to total Income and total deductions as reported on the face of 
the return, plus cost of goods sold. 



STATISTICS OF INCOME 



239 



REVISED ITEMS FOR STATISTICS OF ISfCOMES FOR 1928 FOR CORPORATION 

RETURNS — Continued 

Table 14.- — Miscellaneous receipts, total compiled receipts, miscellaneous deductions, 
and total statutory deductions for "Finance — Banking, insurance, real estate and 
holding companies, stock and bond brokers, etc.," and all returns 

PART 1.— all returns 



Miscellaneous 
receipts 



Total compiled 
receipts 



Miscellaneous 
deductions 



Total statutory 
deductions 



Aggregate: 

Original figures... 

Revised figures 

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

Original figures 

Revised figures 



$28, 092, 463, 686 
23, 619, 070, 330 



10, 874, 906, 975 
6, 401, 513, 619 



$157, 848, 365, 967 
153,374,972,611 



20, 079, 096, 203 
15,605,702,847 



$44, 946, 392, 512 
40, 472, 999, 156 



13, 969, 766, 565 
9, 496, 373, 209 



$147, HI, C20, 236 
142, 638, 226, 880 



17,621,043,407 
13, 147, 650, 051 



PART 2.— RETURNS SHOWING NET INCOME 



Original figures ' $22,057,002,294 

Revised figures j 20,137,092,072 

Finance— Banking, insurance, real i 
estate and holding companies, 
stock and bond brokers, etc.: 

Original figures 7, 130, 508, 661 

Revised figures... I 5,210,598,439 



$129, 777, 417, 563 
127, 857, 507, 341 



14, 755, 413, 571 
12, 835, 503, 349 



$34, 503, 588, 814 
32, 583, 678, 592 



9, 464, 440, 821 
7, 544, 530, 599 



$117, 
115, 



076, 573, 963 
156, 663, 741 



999, 982, 086 
080, 071, 864 



PART 3.— RETURNS SHOWING NO NET INCOME 



Aggregate: 

Original figures 

Revised figures 

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

Original figures 

Revised figures 



$6, 035, 461, 392 
3, 481, 978, 258 



3, 744, 398, 314 
1, 190, 915, 180 



$28, 070, 948, 404 
25, 517, 465, 270 



5, 323, 682, 632 
2, 770, 199, 498 



$10, 442, 803, 698 
7, 889, 320, 564 



4, 505, 325, 744 
1, 951, 842, 610 



$30, 035, 046, 273 
27, 481, 563, 139 



5, 621, 061, 321 
3, 067, 578, 187 



Table 10.- — Gross income for certain subgroups of the industrial groups ''Finance,' 
all finance rctur'ns, and all returns 





Industrial groups 




Gross income 




Serial 
No. 


Returns showing net income 


Returns showing no net 
income 




Original 
figures 


Revised 
figures 


Original 
figures 


Revised 

figures 


82 


Finance: 

Banking and related indus- 
tries- 
National banks 


$3, 160, 301, 473 


$1, 240, 391, 251 








Total banking and re- 
lated industries 

Other finance- 
Loan companies- Building 
and loan associations; 
mortgage, note, or pawn- 
brokers; insurance 
agents, promoters, stock 
syndicates, foreign ex- 
change, and finance 
n. e. c. ^ 








10, 856, 136, 560 


8,936,226,338 












90 






.$2, 974, 244, 734 


$420, 761, 600 




Total finance 










14, 476, 370, 262 


12, 556, 460, 040 


5,231,321,782 


2, 677, 838, 648 




Grand total 






129,289,435,251 


127, 369, 525, 029 


27,965,472,580 25.411.989.446 













' For te.\t e.xplaining revision see p. 25. 



2 N. c. c, not elsewhere classified. 



240 



STATISTICS OF INCOME 



Table \7 .—Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years 

[For text defining certain items and describing returns included, see pp. 1-4] 

AGRICULTURE AND RELATED INDUSTRIES 



States and Territories 



Total 
number 

of 
returns 



Returns showing net income 



Num- 
ber 



Net income 



Tax 



Returns showing no 
net income 



Num- 
ber 



Deficit 



Number 
of returns 
showing 
no income 
data- 
Inactive 
corpora- 
tions 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia.. 

Florida 

Georgia 

Hawaii 

Idaho. 

IlUnois 

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 

Summary for preced 
ing years' i 

1929 

1928 

1927 

1920. 

1925 

1924 

1923 

1922 

1921 

1920 



76 

10 

147 

85 

1,342 

368 

132 

42 

10 

577 

183 

51 

181 

286 

179 

178 

73 

62 

303 

125 

73 

308 

304 

309 

75 

219 

413 

132 

73 

36 

239 

96 

594 

89 

124 

304 

59 

412 

243 

22 

89 

90 

83 

393 

185 

33 

144 

590 

84 

458 

278 



10, 961 



10,615 
10, 265 
9,905 
10, 688 
9,904 
9,758 
9,360 
9,092 
8,724 
9,186 



26 

5 

34 

18 

421 

130 
53 
17 
3 

192 
53 
16 
53 
96 
71 
80 
35 
20 
91 
43 
17 

123 

100 

103 
15 
71 
87 
59 
21 
13 
92 
29 

169 
16 
25 

117 
17 

107 
70 
7 
27 
32 
20 

144 
75 
12' 
34 

163 
25 

115 

113 



3,475 



4,407 
4, 504 
4,445 
4,698 
4, 662 
4,530 
3,914 
4,000 
3,146 
3,874 



$138, 

10, 

123 

177, 

7,235, 

299, 

465, 

181 

7, 

1, 030 

92, 

862, 

93 

459, 

483 

524 

221 

45, 

482, 

500, 

113 

15,602 

724: 

463: 

123: 

586: 
157 

188: 

42 

19, 

338, 

158: 

1, 142 
46 
32 

595, 
31 

846 

1, 2io: 

37 

176; 

35, 

47, 

1,232, 

253: 

33 

68: 

1, 452, 
106 

754: 
426: 



$12, 599 

120 

6, 344 

17, 479 

762, 468 

13, 848 

33, 961 
18, 226 

277 
61, 570 

654 
94, 356 

151 
22, 540 
45, 615 
50, 336 
19,832 
1,634 

34, 841 
39, 404 

8,167 
1,844,746 
69, 230 
40, 781 
13, 459 
56, 375 

5,585 
10, 169 

1,024 



19,315 
11,746 
91, 248 
186 
1,794 
46, 194 



79, 280 

132, 499 

2,290 

11,567 

130 

4,072 

98, 107 

10, 675 

1,449 

2,511 

136, 635 

7,596 

71, 224 

26, 767 



41 

3 

93 

59 

855 

202 

73 

20 

5 

309 

117 

34 

112 

159 

97 

74 

32 

35 

188 

70 

49 

173 

172 

158 

52 

124 

280 

66 

49 

20 

136 

60 

378 

62 

78 

172 

36 

239 

155 

12 

52 

50 

57 

216 

90 

20 

98 

325 

48 

276 

150 



$293, 

15: 

1, 596 

791 

18, 271 

2, 397 

2, 304: 

419 

60, 

3, 632, 
899, 
966, 

1, 477; 

1, 774, 
379 
913 
472, 
392, 

2, 396, 
737, 
325, 

1, 663 
l,62i: 
1, 607, 

1, 733 
890; 

2, 916, 
1, 245, 
1,455 

233 
943: 
SCO, 
8, 929, 
238 
329, 

1, 802, 
483, 

3, 485: 

2, 762, 
100, 
235, 
358, 
464: 

2, 776; 
799, 

63, 
533, 

3, 944: 
402: 

1, 524; 
1,504: 



40, 484, 407 



4, 041, 076 



6,431 



86, 369, 701 



72, 800, 723 
80, 476, 480 
78, 577, 174 
70,811,571 
76,861,952 
64,229,810 
92, 201, 206 
62, 900, 621 
40, 718, 192 
71,480,276 



6, 783, 059 

8, 216, 675 

9, 053, 541 
8,175,468 

8, 604, 382 
6, 732, 877 

9, 790, 743 
6,622,011 
6, 001, 962 

17,170,264 



5,023 
4,679 
4,460 
5,990 
5,242 
5,228 
5,446 
5,092 
5,578 
5,312 



For footnotes see p. 259. 



STATISTICS OF INCOME 



241 



Table 17. — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years — Continued 

MINING AND QUARRYING 



State and Territories 



Alabama 

Alaska.. 

Arizona 

Arkansas 

California.. 

Colorado 

Connecticut __ _.. 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

States grouped 2 



Total. 



Summary for preced- 
ing years: ' 

1929 

1928 

1927 

1926 

1925 

1924 

1923 - 

1922 

1921 

1920 



Total 
number 

of 
returns 



145 

27 

340 

128 

1,712 

996 

34 

54 

25 

61 

49 

6 

657 

494 

284 

163 

324 

505 

225 

49 

96 

233 

297 

299 

34 

417 

340 

51 

344 

9 

143 

119 

836 

49 

39 

773 

1,046 

215 

1,745 

15 

20 

49 

167 

1,131 

646 

38 

189 

742 

895 

213 

167 



17, 635 



18, 261 
18, 793 

18, 519 

19, 252 
19, 163 
18, 453 
18, 509 
17,093 
17, 660 
17, 534 



Returns showing nst income 



Num- 
ber 



46 
4 
12 
56 

414 

168 
14 
13 
4 
12 
17 
1 
35 

158 
98 
58 

134 

191 

112 
12 
33 
52 
81 

102 
7 

110 
61 
17 
23 
3 
56 
15 

247 
13 
11 

292 

359 
21 

517 
5 
6 
15 
50 

355 
54 
11 
68 
71 

385 
47 
54 



4,700 



5,211 
5,183 
5,232 
6,006 
5,488 
4,893 
5,175 
6,130 
4,365 
6,933 



Net income 



$726, 723 

58, 242 

28, 344 

465, 448 

33, 673, 033 

3, 853, 005 

520, 527 

1,399,125 

503, 204 

81, 581 

94, 749 

(2) 

639, 265 
10, 061. 569 

1, 770, 969 
413, 493 

1,166,312 

2, 251, 561 
925, 490 
154, 509 

3, 781, 848 
3, 770, 232 

712, 194 

3, 585, 737 

35,817 

1, 251, 956 

456, 475 

602,612 

30, 519 

(2) 

1, 188, 615 

96, 047 

33, 746, 591 

55, 991 

31,610 

8. 574, 382 

23, 690, 088 

74, 396 

28, 053, 779 

17,353 

54, 689 

22. 160 

1,170,491 

11,361,893 

1, 439, 747 
894, 926 

2, 090, 433 
772, 905 

6, 845, 602 

377, 786 

538, 358 

6,063 



194,118,444 



430, 526, 942 
332, 678, 721 
276, 308, 663 
455, 798, 286 
453, 599, 744 
240, 141, 930 
283, 565, 648 
286, 437, 388 
185, 133, 923 
702, 073, 788 



$74, 877 

6,542 

1,032 

45, 204 

3, 880, 827 

428, 618 

59, 596 

164, 798 

50,379 

4,380 

3,582 



72, 098 

1, 138, 143 

178. 698 

35, 722 
107, 196 
228, 451 

77, 849 

14, 324 
443, 275 
441,071 

69, 294 

402, 438 

2,239 

"124, 313 

34, 342 

68, 302 
1,310 



123, 408 

8.341 

3, 862, 911 

3,421 

2,127 

874, 991 

2,717,037 

5,313 

3,141,688 

821 

4,908 

201 

130,994 

1,081,111 

162, 865 

105, 555 

231, 935 

76, 045 

698, 632 

32, 829 

50, 462 



21, 474, 495 



44,318.798 
36, 751, 194 
34, 898, 460 
57, 307, 996 
55, 048, 690 
28, 389, 340 

30, 777, 039 
31,399,593 

31, 969, 216 
174, 595, 972 



Returns showing no 
net income 



Num- 
ber 



75 

7 

75 

65 

800 

346 

18 

26 

10 

32 

23 

4 

74 

268 

139 

62 

157 

221 

82 

23 

50 

123 

140 

100 

15 

213 

120 

15 

90 

5 

64 

45 

417 

26 

10 

400 

663 

60 

951 

6 

12 

13 

82 

582 

165 

21 

84 

155 

384 

75 

40 



Deficit 



7,533 



$1, 273, 216 

57, 088 

1, 037, 857 

473, 725 

23, 890, 068 

4, 514, 288 
180, 770 

1, 721, 862 
105, 057 
797, 397 
457, 367 

11,325 
1, 410, 386 
7, 152, 679 

2, 272, 666 
534, 422 

1, 931, 525 

3, 765, 796 
862, 397 

1, 698, 321 
2, 000, 865 

5, 718, 377 
4, 615, 272 

978, 740 

207, 071 

3,307,211 

1,414.082 

217, 605 

754, 809 

36, 900 

15, 556, 441 

342, 794 

45, 463, 704 

267, 679 

44, 185 

6,684,617 

23, 916, 075 

300, 796 

42, 015, 784 

20, 682 

122,119 

137, 301 

939, 457 

15, 023, 007 

3, 145, 076 

442,911 

1, 448, 059 

1, 611, 204 

6, 353, 583 

486, 821 

738, 003 



238. 459, 442 



198,439,608 
207,415,745 
246, 924, 280 
183, 473, 862 
209, 956, 530 
307, 091, 131 
334, 253, 838 
280, 456, 101 
414, 488, 951 
176, 505, 076 



Number 
of returns 
showing 
no income 
data- 
Inactive 
corpora- 
tions 



24 

16 

253 

7 

498 

482 

2 

15 

11 

17 

9 

1 

548 

68 

47 

43 

33 

93 

31 

14 

13 

58 

76 

97 

12 

94 

159 

19 

231 

1 

23 

59 

172 

10 

18 

81 

124 

134 

277 

4 

2 

21 

35 

194 

427 

6 

37 

516 

126 

91 

73 



5,402 



5,759 
5,860 
5,483 



For footnotes see p. 259. 



242 



STATISTICS OF INCOME 



Table 17. — Corporation returns for 1930 by States and Territories and by major 
indwitrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax: number of returns for inactive 
corporations; also grand totals for prior years — Continued 



TOTAL MANUFACTURING 



States and Territories 



Alabama 

Alaska. 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia- 
Florida. , 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland ... 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



Total. 



Summary for preced- 
ing years: ' 

1929 

1928 

1927 

1926 

1925 

1924 

1923 

1922 

1921 

1920 



Total 
number 

of 
returns 



705 

18 

131 

352 

3,911 

758 

1,748 

230 

285 

920 

1,077 

126 

184 

7,901 

2,376 

1,253 

510 

991 

911 

640 

1,211 

5, 451 

3,249 

1,868 

397 

2,953 

218 

508 

56 

357 

4,244 

67 

20, 643 

1.416 

130 

6,073 

701 

1,073 

7,153 

929 

638 

203 

1,094 

1,864 

311 

295 

1,040 

1,899 

591 

3,466 

73 



Returns showing net income 



95, 098 



96, 525 
95, 777 
93, 415 
93, 244 
88, 674 
86, 803 
85, 199 
82, 485 
79, 748 
78, 171 



Num- 
ber 



' 295 
10 
57 
145 

1,638 
349 
715 
110 
148 
386 
499 
71 
75 

3,321 

1,047 
629 
252 
436 
404 
261 
585 

2,137 

1,191 
966 
168 

1,240 

101 

283 

18 

154 

1,818 
32 

8,889 

549 

64 

2,581 
325 
390 

2,989 
392 
191 
119 
468 
833 
166 
136 
491 
715 
284 

1,478 
40 



Net income 



40, 641 



55, 488 
65, 007 
53, 620 
65, 094 
54,137 
51,342 
53, 795 
48, 097 
37, 030 
49, 425 



$5, 317, 701 
43, 362 

1, 329, 161 
1,483,151 

83, 202, 559 

7, 071, 646 

23, 866, 507 

60,831,570 

3, 048, 078 

4, 035, 236 

8,424,311 

11,420,345 

381, 694 

280. 031, 340 

39,891,219 

20, 396, 960 

4, 314, 790 
14, 982, 083 
13, 932, 736 

6, 498, 035 

18, 455, 788 

83,817,915 

276,567,119 

33, 344, 435 

2, 684, 748 
86, 670, 580 

949, 647 

3, 659, 967 

136, 197 

2. 982, 039 

103, 607, 748 

213, 128 

888, 732, 971 

56, 010, 703 

283, 438 

182, 448. 315 

5, 502, 246 
4, 858, 362 

260, 304, 740 

11.976,777 

2, 977, 103 

632, 421 

13, 073, 984 

30, 093, 576 

2, 178, 403 

1, 807, 781 

9, 427, 027 

9,293,931 

9,417,149 

64, 881, 390 

128, 058 



Tax 



2, 757, 508, 070 



5, 216, 
4, 744, 

3, 938, 

4, 494, 
4, 383, 

3, 695, 

4, 271, 

3, 464, 
1, 777, 

4, 116, 



016, 133 
261, 484 
647, 370 
790, 106 
357, 349 
674, 888 
899, 449 
419,673 
786, 608 
424, 329 



$500, 541 

2,407 

138, 953 

142, 492 

9, 371, 330 

770, 600 

2, 701, 874 

7, 233, 493 

304, 341 

358, 824 

872, 056 

1, 354, 015 

28, 980 
32, 596, 989 
4, 386, 668 

2, 288, 219 
462,111 

1, 663, 826 

1, 529, 732 
724, 824 

2, 046, 466 
9, 428, 829 

31,521,088 

3, 745, 757 
283, 972 

10, 053, 906 

86, 021 

377, 443 

13, 550 

302, 044 

11, 802, 586 

18,414 

103, 944, 083 

6, 583, 192 

22, 089 

20, 882, 567 

677, 145 

482. 378 

30, 185, 010 

1, 313, 641 

2ri9, 193 

49, 825 

1, 400, 050 

3, 354, 459 

232, 512 

175, 769 

991, 648 

937, 238 

1, 046, 103 

7, 397, 812 

6,790 



316,991,846 



544, 053, 221 
544, 936, 610 
607, 734, 510 
584, 607, 493 
646, 740, 987 
429, 652, 793 
484, 863, 656 
389, 776, 530 
351, 770, 249 
944, 960, 573 



Returns showing no 
net income 



Num- 
ber 



385 

8 

60 

192 

2,061 
334 
977 
105 
126 
473 
566 
51 
89 

4,382 

1,227 
513 
243 
501 
468 
334 
686 

3,160 

1,900 
788 
208 

1,669 

105 

209 

32 

197 

2,316 

29 

11, 275 

833 

53 

3,369 
331 
581 

3,885 
508 
323 
69 
583 
942 
131 
150 
526 

1,012 
282 

1,807 
30 



Deficit 



Number 
of returns 
showing 
no income 
data — 
Inactive 

cor- 
porations 



50, 863 



$9, 300, 689 

170, 025 

1, 337, 702 

4, 478, 661 
68, 895, 282 

8,131,015 
45, 665, 033 

6, 576, 907 
1, 309, 601 
6,030,907 

17, 128, 625 

1, 448. 978 

3,968,012 

129, 107, 150 

35, 027, 313 

7, 134, 333 
14, 215, 143 

9, 651, 637 
13,171,981 

14. 705, 300 
11,686,414 

135, 816, 100 
81, 276, 847 

15, 444, 242 
5, 159, 933 

37, 358, 709 

1, 109, 989 

2,110,636 

259, 767 

9, 061, 075 

71,471,762 

564, 983 

382, 724, 916 

17, 802, 063 

244, 342 

124, 906, 682 

26, 424, 465 

11,830,733 

146, 279, 663 

28, .503, 978 

17, 986, 233 

327, 580 

15,991,187 

19, 878, 629 
3, 129, 314 
3, 299, 874 

13, 258, 720 

20, 648, 791 

5, 931, 826 
33, 741, 670 

180, 164 



1, 639, 844, 471 



810, 243, 609 
833. 735, 142 
851, 062, 639 
786, 686, 836 
682, 254, 676 
832, 202, 947 
701, Oil, 681 
813,413,029 
1,898,831,377 
834, 146, 460 



For footnotes see p. 259. 



STATISTICS OF INCOME 



243 



Table 17. — Corporation returns fm 1930 hy States and Territories and by major 
industrial groups, showing for returns with 7iet income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior T/ear^— Continued 

MANUFACTURING: FOOD PRODUCTS, BEVERAGES, AND TOBACCO 



States and Territories 



Alabama 

Alaska 

Arizona 

Arliansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. - 

Florida. 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa.. 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma. 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota. 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 



Total. 



Summary for preced- 
ing years: i 

1929 

1928 

1927 

1926 

1925. 

1924 

1923.. 

1922 

1921 

1920 



Total 
number 

of 
returns 



172 

11 

41 

95 

794 

196 

159 

47 

48 

272 

244 

68 

74 

952 

451 

358 

175 

306 

295 

127 

242 

478 

465 

476 

116 

519 

89 

155 

16 

20 

412 

20 

1,795 

224 

49 

800 

160 

259 

901 

69 

114 

83 

282 

516 

122 

30 

284 

427 

129 

1,085 

30 



15, 252 



Returns showing net income 



Num- 
ber 



Net Income 



95 

5 

19 

45 

396 

114 

89 

24 

35 

132 

146 

47 

30 

517 

252 

203 

89 

159 

143 

61 

123 

233 

230 

293 

69 

252 

44 

95 

6 

15 

217 

11 

945 

116 

26 

405 

83 

124 

492 

39 

60 

51 

162 

278 

66 

17 

157 

189 

85 

589 

19 



15, 561 


9,288 


15, 404 


9,082 


15, 524 


9,232 


15, 505 


9,239 


14, 722 


9,303 


14, 442 


9,080 


14, 153 


8,666 


14,087 


8,359 


13,777 


7,207 


13,718 


7,551 



$739, 730 

24, 132 

65.5, 788 

488, 546 

13,438,119 

1, 215, 007 

932, 505 

14, 166, 516 

795, 479 

1, 450, 331 

3, 895, 739 

10, 184, 926 

122, 889 

63,731,277 

10, 227, 092 

7, 712, 253 
1, 099, 870 

3, 832, 354 

8, 555, 635 
612,914 

3, 102, 258 

7, 254, 992 
11,366,396 
16, 663, 702 

589, 150 

37, 614, 486 

602, 357 

1, 417, 887 

8,146 

104, 360 

22, 878, 265 

63, 152 

223, 785, 821 

43, 370, 985 

84, 986 

8, 587, 727 
971, 497 
722, 237 

32, 321, 809 

299, 695 

674, 889 

239, 265 

4, 995, 190 

4, 604, 167 
449, 948 

97, 314 
3, 219, 674 

2, 257, 779 
1, 862, 847 
6, 077, 256 

64, 742 



580, 239, 081 



672. 867, 703 
639, 770, 167 
585, 820, 452 
592, 440, 172 
533, 472, 244 
536, 852, 421 
506, 924, 386 
447, 671, 380 
319, 176, 273 
404, 847, 051 



Tax 



Returns showing no 
net income 



$62, 562 

1,709 

74, 520 

49, 050 

1, 369, 627 

116.018 

90, 714 

1, 695, 571 

83, 940 

132, 220 

426, 917 

1, 214, 984 

7,946 

7, 462, 653 

1, 165, 349 

880, 717 

109. 881 

415, 556 

961, 187 

58, 172 

341, 035 

793, 120 

1, 301, 077 
1, 908, 506 

56, 362 

4, 420, 938 

61, 703 

155, 092 

39 

7,296 

2, 667, 975 

5,350 

26, 438, 507 

5, 179, 264 

5,570 

924, 783 

89, 431 

55, 919 

3, 722, 769 

26, 056 

69, 150 

17, 332 

561, 008 

476, 625 

40,103 

5,182 

351, 962 

222, 978 

190, 521 

606, 635 

2,865 



67, 084, 446 



70, 863, 295 
72, 939, 438 
75, 793, 776 
77, 147, 310 
66, 586, 899 
63, 376. 159 
65, 646. 300 
50, 666, 679 
65, 676, 304 
90, 537, 701 



Num- 
ber 



74 

6 

17 

47 

351 

71 

64 

19 

12 

124 

97 

21 

36 

402 

180 

131 

84 

114 

139 

58 

112 

231 

•216 

164 

40 

238 

43 

56 

10 

5 

184 

8 

804 

100 

18 

374 

70 

112 

365 

29 



222 
54 
13 

120 

209 
44 

441 
11 



5,557 
5,586 
5,630 
6,266 
5,419 
5,362 
5,487 
5,728 
6.570 
6,167 



Deficit 



$732, 760 

166, 548 

161,874 

268, 385 

11,019,574 

6, 197, 300 

724, 967 

74,643 

318, 009 

1, 455, 375 

1, 568, 448 

1, 235, 325 

236, 539 

12, 196, 540 

3, 161, 087 

642, 977 

3, 056, 249 

1, 644, 757 

2, 444, 780 
410, 191 

2, 241, 867 
3, 779, 240 
5, 354, 592 

3, 298. 744 
305. 529 

2, 772, 601 

253, 365 

734, 852 

35, 222 

50, 507 

2, 657, 968 

22, 788 

34, 713, 547 

593, 717 

142, 781 

5, 353, 973 

613, 792 

1, 382, 939 

5, 202, 680 

234, 152 

144,919 

81. 401 

1, 510, 644 

2, 652, 010 
2, 363, 978 

63,716 
3, 397, 493 

4, 587, 680 
233, 933 

2, 609, 280 
46, 143 



Number 
of returns 
showing 
no income 
data- 
Inactive 

cor- 
porations 



135, 152, 381 



92, 662. 560 
79. 965, 204 
108, 190, 639 
95, 308, 802 
91.512,114 
95, 715, 2.54 
124,17.5,970 
150, 306, 300 
309,161,987 
183, 895, 444 



For footnotes see p. 259. 



244 



STATISTICS OF INCOME 



Table 17. — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years — Continued 

MANUFACTURING: TEXTILES AND THEIR PRODUCTS 





Total 
number 

of 
returns 


Returns showing net income 


Returns showing no 
net income 


Number 
of returns 
showing 


States and Territories 


Num- 
ber 


Net income 


Tax 


Num- 
ber 


Deficit 


no income 
data- 
Inactive 

cor- 
porations 


Alabama - . . 


71 


12 


$53, 396 


$832 


58 


$3, 144, 108 


1 


Alaska . _. . . . 




Arizona.. . . 


2 

14 

316 

38 

286 

13 

21 

40 

198 

5 

2 

823 

118 

54 

22 

80 

62 

82 

160 

964 

138 

147 

17 

325 

2 

25 

2 

62 

919 








2 
10 

182 
28 

172 
11 
13 
25 

118 
1 
1 

535 
71 
31 
11 
57 
32 
52 
99 

634 
94 
78 
14 

188 

1 

14 

1 

46. 

508 


(2) 

310, 651 

2, 968, 291 

256, 938 

14, 342, 881 

1, 627, 647 

33, 909 

94, 767 
8, 818, 443 

10, 741, 286 
949, 779 
575, 870 

95, 923 
1,011,685 

633, 103 
5, 407, 237 
2, 539, 445 
63, 993, 427 . 
1, 822, 883 
1, 299, 220 
333, 877 
2,919,911 
(2) 
66, 599 
(2) 
4, 974, 089 
25, 704, 950 




Arkansas ... . 


3 

127 

9 

103 

2 

8 

13 

78 

4 

1 

274 

46 

18 

11 

21 

27 

26 

55 

321 

39 

63 

3 

124 

1 

8 

1 

16 

396 


12, 627 

1, 640, 167 

10, 793 

2, 220, 619 

37, 336 

21, 969 

1,758,507 

8,418 

4, 153, 836 
908, 944 
112,051 
74, 896 
369, 475 
531, 686 
849, 403 

1, 554, 147 

5, 034, 053 
729, 339 

1, 107, 492 
40, 870 

1, 040, 344 

28, 361 

290, 014 
13,661,017 


768 
165, 665 

141 
241, 588 

2,448 


1 


California 


7 


Colorado 


1 


Connecticut 


11 


Delaware 




District of Columbia . 




Florida 


2 


Georgia 


188, 192 
286 


2 


Hawaii . .. 




Idaho 




Illinois 


428, 634 

99, 110 

8,652 

7,384 

39, 305 

42, 358 

94, 899 

157, 988 

514, 748 

74, 448 

118,173 

4,410 

86, 664 


14 


Indiana 


1 


Iowa. ... 


5 


Kansas . . . 




Kentucky 


2 


Louisiana . . . 


3 


Maine 


4 


Maryland 


6 


"Massachusetts 

Michigan 


9 
5 


Minnesota 


6 


Mississippi . . 




Missouri 


13 


Montana 




Nebraska . . . 


2,127 


3 


Nevada .. ... . . 




New Hampshire 

New Jersey 


22, 584 
1, 524, 392 




15 


New Mexico 




New York 


6,190 

494 

1 

388 

25 

49 

1,292 

283 

135 

3 

141 

153 

23 

24 

90 

109 

42 

240 

2 


2,666 
189 


23, 233, 158 
9, 521, 657 


2, 170, 296 
1, 085, 854 


3,456 

296 

1 

261 

18 

32 

808 

157 

105 

2 

86 

96 

14 

15 

57 

63 

32 

165 

2 


100, 483, 106 
11,051,511 

(2) 

8, 307, 351 

104, 320 

930, 329 

40, 380, 718 

20, 786, 757 

16, 237, 643 

1,041 

4, 526, 177 

2, 975, 800 
191, 744 
984, 513 

3, 097, 772 
368, 215 
736, 959 

3, 798, 133 
12, 795 
47, 723 


68 


North Carolina 

North Dakota 


9 


Ohio 


122 
6 

15 
455 
118 

29 


7, 817, 100 

79, 487 

884, 708 

17, 767, 484 

4, 896, 873 

807, 595 


895, 593 

8,509 

100, 137 

1, 984, 500 

543, 834 

79, 960 


5 


Oklahoma. 


1 


Oregon 


2 


Pennsylvania 


29 


Rhode Island... 


8 


South Carolina 


1 
1 


Tennessee 


52 
52 
9 
8 
32 
.40 
10 
65 


2, 162, 444 
440, 783 

33, 380 
144, 147 
436, 997 
177, 983 

60, 821 
786, 991 


220, 507 
40, 034 
1,787 
15, 802 
45, 785 
10, 996 
4,410 
75, 902 


3 


Texas 


5 


Utah 




Vermont 


1 


Virginia 


J 


Washington 


6 






Wisconsin 


10 






States grouped ^ 




108, 829 


12, 443 














Total 


14, 692 


5,678 


105, 610, 197 


11,122,145 


8,753 


369, 689, 526 


261 






Summary for preced- 
ing years; ' 
1929 


14, 629 
14, 508 
13, 851 
13, 436 
12, 271 
12, 229 
11,771 
11, 425 
10, 872 
10, 121 


8,104 
8,076 
8,240 
7,708 
7,504 
6,836 
7,678 
6,973 
5,312 
5,545 


323, 973, 759 
351, 849, 592 
417,484,179 
314, 649, 317 
413,114,811 
316,928,779 
563,412,301 
535, 106, 819 
327, 356, 083 
458, 612, 900 


33, 196, 946 
39,355,411 
50,341,461 
39, 829, 341 
48, 814, 565 
37, 650, 962 
65, 435, 092 
62, 499, 593 
67, 216, 070 
121, 769, 525 


6,236 
6,098 
5,343 
5,728 
4,767 
5,393 
4,093 
4,452 
5,560 
4,576 


163, 069, 097 
155,728,596 
120, 815, 929 
195, 164, 316 
114,772,390 
188, 104, 068 
71, 844, 563 
78,311,129 
189, 439, 330 
166,646,390 


289 


1928. 


334 


1927.. 


268 


1926 




1925 




1924 




1923 




1922 




1921 




1920 









For footnotes see p. 259. 



STATISTICS OF INCOME 



245 



Table 17. — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years — Continued 

MANUFACTURING: LEATHER AND ITS MANUFACTURES 





Total 
number 

of 
returns 


Returns showing net income 


Returns showing no 
net income 


Number 
of returns 
showing 


States and Territories 


Num- 
ber 


Net income 


Tax 


Num- 
ber 


Deficit 


no income 
data- 
Inactive 

cor- 
porations 


Alabama 


1 








1 


(2) 




Alaska . 










Arizona 
















Arkansas 
















California 


52 
12 


14 
3 


$52, 096 

5,513 

12,231 

42,443 

(2) 

(') 
33, 667 


$3, 842 

12 

39 

3,991 


38 
9 

15 
5 


$747,823 

30, 245 

282, 061 

125, 623 




Colorado . 




Connecticut . 


25 8 


2 


Delaware 

District of Columbia 


9 
1 
2 
9 


3 

1 
1 
4 


1 


Florida 




1 
5 


(2) 
13, 561 




Georgia 


2,767 




Hawaii. . 




Idaho 


. ^ 


2, 824, 577 

119,665 

(2) 

25, 935 

24, 782 

{') 

296,314 

107, 972 

4, 705, 930 

223, 670 

81, 138 










Illinois 


146 
19 
14 

9 
11 

4 

53 
27 
708 
36 
22 

1 
70 

2 
11 


51 
7 
1 
4 
4 
1 
22 
11 
255 
10 
10 


322, 908 
12, 865 

2,377 

1,794 


93 
12 
11 
5 

3 

28 

16 

440 

. 25 

10 

1 
38 

1 

9 


4,000,964 

594,425 

457,519 

18, 507 

254,085 

2, 828, 681 

839, 085 

14,907,946 

863, 208 

751, 246 

2, 455, 644 
C') 
196,827 


2 


Indiana . . 




Iowa ... 


2 


Kansas 




Kentucky 




Louisiana 




Maine . 


31,007 

9,980 

487, 510 

25,027 
5,134 


3 


Maryland ... 




Massachusetts 

Michigan 


13 
1 


Minnesota 


2 


Mississippi 




Missouri 


30 


16, 516, 268 


1, 960, 430 


2 


Montana 


1 


Nebraska _ 


2 


(2) 






Nevada 






New Hampshire 


43 

98 


21 
33 


329, 072 
391,403 


28, 840 
39, 116 


22 
64 


1,008,492 
2, 323, 819 




New Jersey 


1 


New Mexico 




New York 

North Carolina 


600 
8 
1 

104 


252 


7,083,365 


800,081 


340 

8 

1 

71 


13,420,450 
276,015 

5, 670, 235 


8 


North Dakota . . 










Ohio 


28 


1,264,429 


145, 673 


5 


Oklahoma 




Oregon 


13 

161 

9 

1 

1 

12 

20 

2 

2 

12 

10 

4 

115 


4 

47 
4 


9,140 

2, 088, 837 

50,547 




9 
110 
5 
1 
1 
8 
12 
1 


14, 292 
6, 827, 205 
32,277 
(') 

42, 714 
243, 834 

(2) 




Pennsylvania ... . 


237, 751 
195 


4 


Rhode Island 




South Carolina 




South Dakota . 










Tennessee . 


4 
7 
1 
2 
1 
6 


900, 625 
37, 970 

(') 
4,383 

(2) 
19, 325 


107, 562 
3,018 




Texas 


1 


Utah 




Vermont 






\ irginia ... 


1,258 


11 
4 
4 

70 


1, 054, 108 

6,459 

83,474 

3,670,818 




Washington 




A\ est Virginia 




Wisconsin . 


41 


1,422,700 


155,294 


4 


Wyoming. 










16, 516 


556 




82, 766 















Total 


2,461 


894 


38, 690, 513 


4, 389, 027 


1,515 


64, 124, 468 


52 






Summary for preced- 
ing years: ' 
1929. . 


2,477 
2,440 
2,411 
2,491 
2,359 
2,428 
2,303 
2,284 
2,184 
2,162 


1,349 
1,362 
1,448 
1,413 
1,373 
1,341 
1,321 
1,330 
981 
1,230 


76, 803, 034 
77,425,275 
99,071,812 
73, 858, 674 
76, 023, 033 
70,319,008 
72, 388, 337 
88, 640, 717 
57,064,636 
61,028,189 


8, 109, 399 
8, 892, 440 
12,229,044 
9, 357, 909 
9, 168, 527 
8, 036, 845 
8, 247, 672 
10,414,297 
11,814,847 
14,811,371 


1,084 
1,015 

903 
1,078 

986 
1,087 

982 

954 
1,203 

932 


36, 368, 059 
28,037,964 
21, 702, 590 
27, 435, 888 
28, 895, 236 
31,875,957 
36, 126, 492 


44 


1928 


63 


1927 


60 


1926 




1925 




1924. 




1923 




1922 


24,811,082 
105, 909, 355 
103, 921, 943 




1921 


1920 









For footnotes see p. 259. 



246 



STATISTICS OF INCOME 



Table 17. ■ — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years- — Continued 

MANUFACTURING: RUBBER PRODUCTS 





Total 
number 

of 
returns 


Returns showing net income 


Returns showing no 
net income 


Number 
of returns 
showing 


States and Territories 


Num- 
ber 


Net income 


Tax 


Num- 
ber 


Deficit 


no mconie 
data- 
Inactive 

cor- 
porations 


Alabama 
















Alaska 
















Arizona ..- 


1 
1 

21 
6 

21 
5 
1 












1 


Arkansas 


1 
9 
1 
10 
2 


(2) 
$258, 340 

166, 770 
502, 409 










California 


$29, 068 

(2) 

18,016 
60, 047 


11 
3 

U 
3 
1 


$458, 293 

15, 833 

403, 033 

308, 405 

(2) 


1 


Colorado 


9 


Connecticut -. . 




Delaware -. 




District of Columbia. _ 




Florida 










Georgia 


3 


1 


m 




2 


m 




Hawaii 






Idaho 
















Illinois . 


38 

16 

4 

1 

1 

1 

6 

5 

83 

10 

3 


12 

7 
1 


215,574 
48, 067 

(2) 


23, 619 
3,834 


25 
9 
2 
I 


935, 562 
500, 648 
131,419 
(2) 


1 


Indiana . 




Iowa 


1 


Kansas 






Kentucky . ... 








1 


Louisiana. 


1 
2 
1 
32 
3 
1 


1,098 

m 

1,401,019 
194, 069 










Maine 




3 

4 

47 

6 

1 


25, 125 

20, 985 

9, 516, 416 

185, 111 

(2) 


1 


Maryland 






M assachusetts 


158, 792 
22, 835 


4 


Michigan . 


1 


Minnesota 


1 


Mississippi . . 






Missouri 


10 


3 


3, 388 




7 


322, 527 




Montana 






Nebraska 


5 


1 


(2) 




4 


117, 576 




Nevada 






New Hampshire.. 


1 
58 


1 
22 


(2) 
622, 147 










New Jersey 


69, 770 


33 


2, 952, 283 


3 


New Mexico 




New York . . ... 


123 

5 


48 
2 


1,587,486 
1,423 


181,644 


72 
3 


30, 094, 095 
114,701 


3 


North Carolina 




North Dakota 






Ohio.. 


101 


43 


5,991,956 


634, 438 


58 


13, 920, 248 




Oklahoma 




Oregon 


4 
32 

8 


1 
8 
3 


(2) 

292, 634 

359, 701 




3 

20 
4 


11,586 

2, 705, 891 

2,222 




Pennsylvania 


30, 362 
42,392 


4 


Rhode Island 


1 


South Carolina... 




South Dakota 
















Tennessee 


5 

2 


3 
2 


5,296 
16, 696 




2 


508 




Texas. 






Utah 










Vermont 


1 
3 
5 


1 


C-) 










Virginia ... 




3 
3 


89, 258 
18, 264 




Washington 


2 


2,725 






West Virginia 






Wisconsin 


17 


3 


242, 297 


28, 468 


13 


840,050 


1 


Wyoming 




States grouped 2 






328,415 


33, 179 




186,114 
















607 


227 


12,241,510 


1,336,464 


354 


63,876,153 


26 






Summary for preced- 
ing years: ' 


638 
723 
655 
680 
638 
638 
607 
593 
641 
671 


311 
349 
335 
339 
349 
325 
273 
284 
196 
279 


56, 323, 634 
44, 644, 531 
70,253,152 
37, 500, 977 
122,965,853 
56, 900, 060 
45, 924, 366 
41,929,682 
5,101,673 
26, 677, 976 


6, 054, 979 


303 


30,191,415 
45,987,216 
19, 356, 486 
24, 764, 094 
13, 941, 445 
15,344,877 
21, 562, 982 
24, 562, 953 
101, 561, 735 
31, 575, 079 


24 


1928 


5, 149,327 1 331 


43 


1927 

1926 


8, 849, 421 
4, 866, 739 
15,411,932 
5,661,977 
2, 839, 675 

2, 285, 832 
815, 468 

3, 748, 472 


284 
341 
289 
313 
334 
309 
445 
392 


36 


1925 




1924 




1923 




1922 




1921 




1920 









For footnotes see p. 259, 



STATISTICS OF INCOME 



247 



Table 17.^ — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years — Continued 



MANUFACTURING: FOREST PRODUCTS 



States and Territories 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia- 
Florida.. 

Georgia 

Hawaii 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas. 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi. 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey... 

New Mexico 

New York 

North Carolina 

North Dakota 

•Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

.South Carolina 

South Dakota 

Tennessee... 

Texas 

.Utah 

Vermont 

Virginia. 

Washington 

West Virginia 

Wisconsin 

Wyoming 

States grouped = 



Total. 



Summary for preced- 
ing years:. ' 

1929 

192S 

1927 

1926 

1925 

1924 

1923 

1922 

1921 

1920 



Total 
number 

of 
returns 



147 

2 

11 

107 

238 

40 

67 

18 

8 

188 

163 

4 

35 

478 

286 

63 

12 

129 

202 

127 

77 

301 

277 

124 

143 

238 

15 

19 

5 



310 

3 

322 

13 
266 
400 

23 
104 



46 
152 
467 

95 

305 

5 



,501 



7,869 
7,947 
7,816 
7,862 
7,633 
7,663 
7,382 
6,911 
6,733 
7,265 



Returns showing net income 



Num- 
ber 



50 

1 

4 

32 

69 

12 

28 

9 

2 

73 

50 

1 

10 

116 

79 

25 

5 

38 

77 

39 

27 

97 

59 

40 

41 

69 

7 

10 



26 

53 

3 

313 

109 



107 

3 
52 
139 

6 
34 

5 
62 
48 

4 
14 
62 
116 
33 
90 

1 



2,340 



4,195 
4,290 
4,178 
4,591 
4,657 
4,750 
5,250 
4,545 
2,984 
5,300 



Net income 



$702, 934 

10, 845 

362, 773 

1, 328, 542 

80, 807 

188, 322 

133, 147 

(2) 

1, 167, 082 

413, 920 

93, 618 

2, 065, 320 

1, 524, 907 

278, 559 

91,325 

1, 432, 184 

3, 316, 263 

313, 206 

247,645 

568, 822 

934, 091 

655, 938 

1, 017, 719 

1, 013, 615 

39, 658 

100, 695 



215, 808 

364, 319 

10, 940 

3,417,638 

1, 171, 034 



1, 265, 509 

6,075 

863, 077 

2, 069, 365 

33, 023 

599, 528 

39, 930 

707, 849 

1, 086, 743 

6,879 

90,323 

1, 426, 676 

2, 102, 879 

829, 953 

1, 426, 174 

8,853 



Tax 



$71, 508 



183 

33, 351 

133, 470 

7,127 

16, 765 

14, 392 



92, 631 
39, 886 



8,691 

209, 009 

160, 693 

27, 057 

10, 325 

165, 639 

373, 576 

28, 515 

15, 878 

42, 048 

74, 849 

65, 209 

113, 009 

97, 843 

2,626 

9,657 



16, 913 

33, 114 

461 

329, 457 

116,306 



35, 824, 512 



135, 611, 838 
142, 196, 658 
125, 408, 497 
172, 971, 932 
200, 316, 098 
178, 869, 390 
299,049,957 
207, 995, 927 
70,511,051 
321, 269, 579 



124, 869 

21 

94, 239 

192, 657 

1,295 

58,154 

3,994 

71, 745 

121, 198 

6 

7,212 

152, 474 

214, 859 

87, 128 

150, 946 



3, 590, 985 



13, 436, 661 
15,210,319 
15, 611, 798 
21, 906, 671 
24, 667, 289 
21, 090, 098 
33,457,215 
22, 699, 427 
11, 247, 073 
78, 959, 959 



Returns showing no 
net income 



Num- 
ber 



1 

6 

71 

161 

21 

38 

9 

6 

100 

110 

3 

23 

354 

200 

33 

7 

88 
116 
78 
49 



95 

161 

5 

9 

5 

40 

104 

6 

538 

195 

3 

211 

7 

191 

251 

15 

65 

3 

131 

92 

4 

30 

86 

310 

52 

203 

4 



Deceit 



$1, 698, 700 
{') 
624, 

1, 766, 
9, 826, 

392, 

296, 

1,411 

70, 

2, 563, 

3, 350, 
(2) 

3,611 

14, 485, 

5,09' 

1, 160, 

111 
3, 047, 
4, 119, 

856, 
1,091 
5, 349, 
7, 538, 
2, 640, 
3, 530, 
10, 526 

110, 
55 

135, 
1, 675 
1, 144, 

445, 
9, 744, 
3, 505, 
15 
4, 430, 
85, 
7, 353, 
8, 449 

130, 

783, 

122; 
4, 820, 
2, 064 



311 

1, 773 

12, 486, 

1, 313 

6, 149, 

54, 

123 



Number 
of returns 
showing 
no income 
data- 
Inactive 

cor- 
porations 



152, 460, 018 



68, 498, 675 
71, 492, 903 
94, 294, 842 
69, 195, 767 
53,115,643 
57, 753, 873 
32, 586, 660 
48, 281, 974 
120, 219, 887 
27,169,095 



Jor footnotes see p. 259. 



248 



STATISTICS OF INCOME 



Table 17. • — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years — Continued 

MANUFACTURING: PAPER, PULP, AND PRODUCTS 





Total 
number 

of 
returns 


Returns showing net income 


Returns showing no 
net Income 


Number 
of returns 
showing 


States and Territories 


Num- 
ber 


Net income 


Tax 


Num- 
ber 


Deficit 


no mcome 
data- 
Inactive 

cor- 
porations 




4 








3 


$122, 268 


1 






























1 

52 
5 

59 

13 

5 

4 

12 

4 

1 

176 

50 

15 

4 

6 

11 

17 

28 

202 

75 

38 

1 

59 








1 
26 
2 
38 
6 
1 
1 
3 
2 


(2) 
1, 671, 208 
(2) 

633, 199 
123,124 
(2) 
(2) 

102, 014 
11,262 




California 


24 
3 

19 

6 

4 

' 3 

9 


$3, 683, 614 
42, 060 
571, 101 
226, 635 
311,502 
304, 603 
32, 342 


$435, 992 
3,968 
63, 685 
26, 355 
36, 146 
36, 545 
1,415 


2 






Connecticut 


2 


Delaware 


1 






Florida 




Georgia 






2 




1 

101 

30 

10 

2 

2 

4 

4 

17 

104 

34 

22 

1 

40 


(2) 
5, 858, 373 
1,157,865 
86, 479 

1,735 

23, 869 

3, 863, 209 

195, 516 

9, 746, 999 

3, 329, 626 

818, 619 

540, 414 


(2) 

644, 248 

134, 059 

6,974 

(2) 




Illinois 


72 
19 
4 
2 
4 
7 
13 
11 
95 
39 
15 


1,312,612 

477, 624 

20, 236 

9,743 

38, 934 

545, 027 

3, 358, 794 

64,783 

5, 366, 876 

2, 670, 785 

2, 527, 734 


3 


Indiana 


1 


Iowa 


1 












1,522 

463, 433 

18, 993 

1,131,071 

395, 889 

93, 850 

53, 602 












M assachusetts . . 


3 


Michigan .. .. 


2 


Minnesota 


1 


Mississippi 




Missouri 


19 


110, 233 




Montana 






3 


3 


45, 965 


4,422 
















New Hampshire 

New Jersey . 


20 
117 


14 
54 


1, 161, 782 
1,879,473 


135, 014 
199, 861 


6 
62 


50, 757 
1, 538, 203 




1 






New York. 


560 

7 


278 
5 


14, 876, 640 
86, 198 


1, 694, 920 
9,485 


270 
2 


8, 722, 947 
31, 296 


12 






North Dakota 




Ohio 


138 

2 

24 

170 

19 

4 

1 

12 

22 

2 

12 

23 

34 

5 

96 


88 
1 
9 

91 

12 
2 
1 
8 

11 
1 
8 

11 

17 
3 

57 


6,477,473 
('} 
730, 852 

4, 599, 508 
157,716 
245, 809 

175, 094 
333, 208 

132, 750 
437, 364 

1,607,974 
76,911 

9, 708, 210 


750, 759 


50 

1 

11 

77 
7 
1 


1, 360, 359 

(2) 

122, 738 

1, 423, 730 

83, 937 

(2) 








Oregon .. 


83, 091 

532, 204 

16,337 

27, 919 


4 


Pennsylvania 


2 






South Carolina.. 

South Dakota 


1 


Tennessee 


7,491 
37, 131 

13, 026 

50, 654 

186, 557 

8,869 

1, 157, 760 


3 
10 

1 

4 
11 
13 

2 
39 


74, 213 
218, 482 
(2) 

504, 013 
779, 168 
411, 778 

45, 720 
1,755,326 


1 


Texas 


1 


Utah 




Vermont 




Virginia 


1 


Washington 


4 




















113,586 


11.939 




190, 283 
















Total 


2,113 


1,114 


73, 641, 074 


8, 475, 076 


953 


36, 379, 405 


46 






Summary for preced- 
ing years: ' 
1929 


2,145 
2,093 
2,083 
2,024 
1,940 
1,886 
1,815 
1,769 
1,676 
1,693 


1,406 
1,345 
1,386 
1,365 
1,288 
1,204 
1,240 
1,086 
730 
1,349 


124,346,557 
118,589,510 
123,987,811 
120,459,611 
111,186,170 
92, 674, 293 
109,909,197 
84, 024, 626 
44, 881, 837 
241,616,315 


13, 222, 001 
13, 768, 110 
16, 063, 362 
15,610,141 
14, 003, 824 
10, 674, 546 
12, 232, 699 
9, 481, 228 
7, 584, 062 
72,302,006 


673 
678 
642 
659 
652 
682 
575 
683 
946 
344 


19, 892, 939 
14, 958, 946 

13, 614, 396 
14, 362, 048 
12,136,917 
18,361,487 

14, 931, 923 
22, 408, 513 
49, 178, 592 

4, 034, 761 


66 


1928. 


70 


1927... 


55 


1926 




1925 




1924 




1923 




1922 




1921 




1920 









For footnotes see p. 259. 



STATISTICS OF INCOME 



249 



Table 17. — Corporation returns for 1930 by States and Territories and^ by major 
industrial groups, shoioing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years- — Continued 

MANUFACTURING: PRINTING, PUBLISHING, AND ALLIED INDUSTRIES 



States and Territories 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia- 
Florida 

Georpia 

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 

Washi ngton 

WestVirginia 

Wisconsin 

Wyoming 

States grouped ^ 



Total 
number 

of 
returns 



Total. 



Summary for preced- 
ing years: i 

1929 

1928 

1927 

1926 

1925 

1924 

1923 

1922 

1921 

1920-- 



71 

5 

31 

49 

517 

118 

104 

26 

102 

137 

101 

23 

31 

1,226 

269 

177 

67 

130 

105 

73 

161 

525 

359 

295 

35 

409 

45 

87 

14 

31 

350 

19 

2,784 

98 

47 

731 

126 

133 

690 

49 

53 

53 

105 

280 

49 

29 

137 

226 

73 

304 

17 



Returns showing net income 



Num- 
ber 



11,736 



11,569 

11, 127 

10, 679 

10,545 

9,920 

9,618 

9,223 

8,710 

8,432 



37 

4 

14 

29 

251 

65 

95 

9 

48 

69 

52 

9 

19 

622 

159 

122 

47 

65 

60 

41 

107 

270 

168 

197 

17 

192 

22 

61 

7 

18 

195 

12 

1,282 

42 

27 

389 

87 

65 

377 

32 

19 

32 

49 

158 

29 

17 

79 

114 

48 

157 

12 



Net income 



6,098 



7,331 
7,070 
6,734 
6,931 
6,523 
6,278 
6,183 
5,771 
5,386 
6,393 



$460, 425 

15, 310 

134,368 

353, 422 

5, 858, 535 

2, 193, 255 

2, 529, 747 

354, 424 

1,594,440 

244, 835 

197, 595 

47, 746 

70, 210 

26, 306, 360 

2, 668, 723 

2,531,288 

468, 569 

743,611 

763, 314 

134, 346 

2, 537, 576 

6,064,845 

9, 193, 769 

3,999,002 

62, 969 

6,102,917 

154, 242 

1,087,860 

11,628 

268, 249 

3, 230, 214 

30, 469 

38, 860, 890 

366, 181 

131,293 

14, 222, 231 

971.268 

433, 692 

28, 459, 885 

1,651,623 

224, 203 

234, 0P9 

452,418 

2, 697, 839 

195, 883 

167,803 

1,400,870 

1, 345, 439 

576, 870 

3, 282, 874 

46, 921 



Tax 



176, 136, 515 



270, 829, 232 
243, 649, 962 
198,475,653 
230, 506, 969 
190, 908, 952 
175,972,060 
165,947,105 
184,715,665 
124, 156, 590 
163, 159, 986 



$48,015 

698 

5.468 

37, 506 

623, 225 

249, 530 

285, 408 

39, 855 

157, 638 

16, 508 

10,411 

3,547 

4,095 

2, 972, 612 

287, 676 

272, 124 

43, 475 

75, 822 

80, 022 

8,224 

281,391 

655, 918 

1,064,297 

432, 069 

4,052 

692, 0C8 

11,968 

117,081 

279 

27, 388 

345, C52 

650 

4,342.098 

35, 997 

11,231 

1, 605, 698 

98, 094 

38, 427 

3, 327, 195 

189, 387 

24, 397 

20, 207 

45,251 

288, 947 

19,213 

15,519 

155, 589 

139, 783 

60, 551 

366, 334 

2,606 



Returns showmg no 
net income 



Num- 
ber 



19, 640, 536 



28,017,073 
27,309,811 
25, 123, 328 
25, 857, 691 
23, 375, 358 
20, 802, 013 
19,428,950 
21,744,873 
27, 183, 366 
42, 249, 644 



30 
1 

16 
19 

244 

44 
63 
13 
48 
65 
48 
14 
10 

586 
99 
48 
18 
62 
43 
29 
50 

235 

178 
82 
15 

205 

22 

23 

5 

13 

145 

6 

1,444 

54 

18 

324 
35 
59 

284 
16 
33 
17 
52 

109 
20 
11 
57 
98 
25 

131 
5 



Deficit 



Number 
of returns 
showing 
no income 
data — 
Inactive 

cor- 
porations 



5,271 



3,839 
3,703 
3,629 
3,614 
3,397 
3,340 
3,040 
2,939 
3,046 
1,695 



$318, 259 

90, 591 

80,419 

1, 925, 444 

100,111 

420, 899 

237, 430 

468, 805 

432, 895 

562, 095 

45, 188 

39, 264 

6, 492, 824 

579, 661 

361,590 

28, 517 

187, 302 

192, 084 

743, 099 

330, 965 

2, 460, 376 

1,180,360 

839, 327 

20, 578 

1,831,421 

114,400 

108, 567 

62, 863 
786, 995 

18,058 

20, 090, 587 

199, 049 

14, 568 
5, 978, 868 

89, 887 
326, 339 
2, 905, 856 
276,279 
162, 733 

47, 398 

1, 386, 152 

394, 480 

114,197 

39, 068 
232, 705 
269, 326 
117, 889 
757, 587 

44,373 

13, 876 



54,511,604 



47, 748, 712 
34, 103, 796 
34, 787, 995 
31,006,312 
29, 604, 531 
28, 454, 818 
23, 627, 284 
23,0:0,486 
26, 679, 985 
13, 709, 458 



399 
354 
316 



For footnotes see p. 259. 



250 



STATISTICS OF INCOME 



Table 17. ■ — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years' — Continued 

MANUFACTURING: CHEMICALS AND ALLIED PRODUCTS 



States and Territories 



Total 
number 

of 
returns 



Returns showing net income 



Num- 
ber 



Net income 



Returns showing no 
net income 



Tax 



Num- 
ber 



Deficit 



Number 
of returns 
showing 
no income 
data- 
Inactive 

cor- 
porations 



Alabama. - 

Alaska -- 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia- 
Florida. 

Georgia 

Hawaii.. 

Idaho 

Illinois 

Indiana - 

Iowa 

Kansas.. 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio. 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota.. 

Tennessee 

Texas 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

States grouped 2 



81 



37 



$354, 343 



$30, 536 



40 



$521, 383 



Total. 



Summary for preced- 
ing years: ' 

1929... 

1928. 

1927.. 

1926 

1925 

1924 

1923 

1922 

1921 

1920 



11 

28 

406 

72 

76 

32 

29 

110 

139 

7 

1 

563 

143 

86 

45 

72 

88 

37 

127 

361 

204 

120 

31 

311 

19 

53 

4 

14 

367 

7 

1,626 

90 

8 

451 

145 

50 

567 

51 

57 

10 

114 

280 

19 



92 
38 
136 

7 



7,380 



7,505 
7,501 
, 7, 229 
7,286 
6,962 
6,601 
6,317 
6,117 
5,924 
5,820 



4 

12 
180 
37 
37 
20 
16 
36 
77 
4 



491, 934 
134, 492 

32, 329, 023 

330, 245 

1, 410, 777 

42,970,141 
136, 712 
718, 801 
860, 586 
801, 129 



58, 252 
11,571 

3, 819, 172 
34, 421 
160,988 

5, 109, 589 
12, 996 
77, 556 
72,871 
91, 064 



254 
70 
43 
24 
38 
34 
14 
66 

138 
87 
62 
16 

132 

7 

32 



182 

4 

695 

31 



217 
44 
18 
242 
25 
28 

8 
46 
97 
12 

6 

41 

. 30 

18 

56 

2 



3.287 



4,073 
4,231 
3,960 
4,076 
3,951 
3,640 
3,472 
3, 512 
2,502 
3,047 



53, 906, 156 

6, 806, 026 

820, 425 

1, 029, 183 

5, 559, 214 

514, 670 

111,789 

5, 087, 769 
9, 813, 359 

20, 665, 234 

2, 301, 236 

877, 640 

6, 563. 931 

90, 554 
266, 886 



91, 930 
9,451,425 

227, 943, 298 
821, 104 



46, 313, 893 

1, 673, 476 

51, 799 

27, 991, 426 

805, 997 

326, 396 

17, 118 

1, 659, 365 

16, 648, 302 

907, 884 

84, 791 

1, 346, 350 

205, 006 

719,888 

1,959,295 

106, 265 



534. 077, 263 



911,512,070 
848, 126, 502 
495, 857, 272 
785,15.5,150 
623, 277, 471 
466, 184, 064 
419, 583, 646 
461,221,420 
158,217,289 
441, 369, 060 



6,411,089 

803, 938 

91, 739 

1 19, 652 

660, 937 

55, 463 

11,343 

598, 101 

1,120,410 

2, 453, 789 

265, 123 

99, 946 

759, 986 

8,666 

23, 157 



9,675 
1, 093, 065 

27, 049, 493 
87, 104 



5,471,512 

189, 710 

3,677 

3, 276, 164 

88, 416 

31, 095 

570 

184, 790 

1, 937, 057 

108, 775 

4,353 

123, 479 

20, 463 

83, 021 

223, 997 



11,887 



62, 960, 658 



98,124,032 
99, 001, 700 
04, 766, 664 
102,963,663 
78, 393, 092 
56. 649, 624 
49, 426, 373 
54,056,120 
29, 597, 862 
98, 163, 376 



6 

15 

203 

28 

35 

10 

13 

63 

59 

2 

1 

292 

68 

37 

21 

31 

51 

18 

54 

208 

103 

45 

12 

157 

10 

20 

4 

6 

173 

3 

773 

55 

3 

221 

92 

25 

301 

23 

26 

2 

58 

163 

6 

3 

44 

53 

19 



3,727 



2,998 
2,820 
2,892 
3,210 
3,011 
2,961 
2,845 
2,605 
3,422 
2,779 



206, 078 

1,671,381 

23, 673, 984 

94, 091 

486, 843 

767, 932 
20, 171 

599, 574 

871,013 

(2) 

(2) 
15, 186, 477 

501, 501 

488, 858 
8,515,146 

338, 876 
4, 289, 764 

106, 948 
1, 839, 970 
3, 299, 251 

1, 357, 595 
308, 383 
780, 352 

2, 047, 787 
538, 817 

9.5, 290 
33, 096 
149, 685 

3, 253, 448 

52, 935 

43, 398, 667 

779, 092 

30, 396 

4, 526, 661 
22, 837, 662 

666, 694 

17, 071, 397 

178, 296 

382, 160 

(2) 

1, 629, 992 

8, 406, 227 

12,871 

11,116 

1, 622, 058 

334, 107 

1, 305, 728 

255, 779 

7,444 

6,063 



175, 459, 039 



.56. 976, 431 
59, 789, 254 

110,369,016 
69, 278, 994 
82. 352, 169 
70,309,159 
94, 157, 796 
66,158,378 

132, 881, 065 
96, 439, 756 



For footnotes see p. 259. 



STATISTICS OF INCOME 



251 



Table 17.- — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years- — Continued 

MANUFACTURING: STONE, CLAY, AND GLASS PRODUCTS 



States and Teiritories 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado- 

Connecticut 

Delaware 

District of Columbia- 
Florida 

Georgia 

Hawaii-- 

Idaho 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky- 

Louisiana 

Maine 

Maryland-.- 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska--- -. 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota .- 

Ohio- 

Oklahoma- 

Oregon --. 

Pennsylvania - 

Rhode Island- -. 

South Carolina 

South Dakota -.. 

Tennessee 

Texas 

Utah - - 

Vermont 

Virginia 

Washington -.. 

West Virginia - - - 

Wisconsin 

Wyoming- 

States grouped >_ 



Total 
number 

of 
returns 



36 



Returns showmg net income 



Num- 
ber 



Net income 



$207, 167 



Tax 



$22, 340 



Returns showmg no 
net mcome 



Num- 
ber 



Deficit 



$298, 967 



Number 
of returns 
showing 
no income 
data- 
Inactive 

cor- 
porations 



Total- 



Summary for preced- 
ing years: i 

1929- - 

1928 — 

1927- - 

1926 

1925 

1924-- 

1923 - - 

1922 

1921 -- 

1920-- 



13 
19 

226 
54 
71 
13 
15 
45 
67 
3 
14 

339 

153 
72 
41 
58 
30 
16 
68 

170 

163 

107 
18 

136 

14 

32 

3 

12 

293 
6 

645 

57 

9 

401 
33 
46 

497 
12 
28 
18 
76 
92 
21 
66 
91 
77 
94 

149 
5 



4,724 



4,816 
4,852 
4,682 
4,606 
4,454 
4.356 
4,201 
3,890 
3,681 
3,662 



7 

93 

25 

28 

5 

5 

8 

25 

2 

6 

112 

65 

34 

20 

24 

9 

6 

33 

68 

43 

49 

6 

54 

8 

11 

2 

7 

100 



249 
16 

5 

146 

13 

17 

188 

2 

7 

10 
30 
31 
12 
24 
37 
39 
40 
59 

4 



1,805 



2,572 
2,676 
2,587 
2,762 
2,753 
2,735 
2,880 
2,459 
1,998 
2,661 



18, 297 

36, 801 

4, 168, 367 

2, 276, 572 

150, 027 

162, 066 

75, 261 

14, 155 

494, 093 

(2) 

70, 620 

9, 778, 534 

2, 857, 398 

1, 433, 901 

586, 539 

810, 694 

20, 398 

48, 892 

1, 041, 473 

1, 803, 372 

2, 803, 501 
1, 349, 930 

6,774 

4, 908, 669 

22, 088 

95, 907 

15, 563 

3, 659, 351 



434 

2,421 

467, 957 

268, 029 

9,397 

16, 613 

7,605 

114 

55, 077 

7,552 

1, 124, 287 

324, 792 

158, 588 

66, 490 

80, 378 

484 

5,210 

115, 556 

195, 736 

323, 705 

151,175 



576, 981 

389 

9,092 

100 
319, 596 



121 
22 

42 



33 

36 

1 

7 

222 

77 

30 

20 

33 

20 



103 
51 
11 
74 



(2) 

89, 577 

3, 319, 658 

154, 981 

516, 346 

131, 952 

90, 429 
397, 494 
471, 972 

36, 746 
6, 232, 950 

1, 347, 734 
470, 802 
177, 932 
362, 648 
180, 339 
337. 782 
331, 859 

3, 523, 776 

947, 086 

326, 397 

82, 723 

2, 210, 894 

5,528 
145. 726 



16, 668, 638 

120, 517 

10, 318 

8. 050, 196 

100, 026 

315, 540 

20, 947, 130 

51, 877 

43. 958 

483. 512 

1. 460, 260 

206.647 

179, 318 

285, 890 

499. 666 

4, 123, 927 

228,444 

9,709 

109, 546 



1. 923, 694 

11.597 

361 

929. 922 

10,109 

32, 024 

2, 436. 919 



5.526 

2.474 

34. 688 

168, 720 

22.537 

13, 938 

25, 283 

48.836 

481.018 

16. 875 

113 

12. 481 



5 
185 

5 
379 
41 

4 
250 
14 
24 
291 
10 
17 

8 
44 
57 

9 
39 
52 
34 
48 
82 

1 



17. 853 
2. 808. 645 

11,868 

8, 389, 637 

365, 416 

11, 074 

6. 969. 299 

113, 194 

282, 718 

8. 116. 789 

24. 174 
102. 717 

26,399 
742, 035 
575, 029 

71, 759 
331, 233 
288. 990 
574. 022 
816. 740 
470. 465 

71.808 



92.811,519 



10, 487. 213 



2,713 



53. 374. 162 



163. 646, 396 
172, 006. 854 
157. 262, 857 
195. 166. 284 
181. 547. 186 
162. 403, 306 
187, 843, 942 
125,692,094 
69. 756. 499 
151. 173. 127 



17, 267, 685 

19, 770, 019 

20, 563, 697 
25, 542, 126 
22. 852, 708 
19, 151, 889 
22, 113,441 
14. 937, 925 
12. 031, 628 
37, 359, 624 



1,989 
1.933 
1.876 
1.844 
1.701 
1.621 
1.321 
1.431 
1,683 
1,001 



33, 438. 647 
32. 517, 928 
28, 355. 773 
22,112,040 
17. 846, 227 
17, 943. 545 
14, 374, 375 
16,586, 111 
26, 259. 793 
8. 287. 187 



206 



255 
243 
219 



For footnotes see p. 259. 
133873—32 



■17 



252 



STATISTICS OF INCOME 



Table 17. — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years — Continued 

MANUFACTURING: METAL AND ITS PRODUCTS 





Total 
number 

of 
returns 


Returns showing net 


income 


Returns showing no 
net income 


Number 
of returns 
showing 


States and Territories 


Num- 
ber 


Net income 


Tax 


Num- 
ber 


Deficit 


no mcome 
data- 
Inactive 

cor- 
porations 


Alabama 


98 


41 


$2, 723, 815 


$257,868 


51 


$2, 363, 725 


6 






Arizona 


18 

21 

922 

147 

644 

36 

36 

76 

98 

11 

12 

2,301 

628 

270 

93 

146 

89 

63 

224 

1,252 

1,186 

362 

24 

612 

25 

80 

7 

68 

1,097 

6 

3,583 

89 

10 

2,089 

163 

162 

1,922 

336 

34 

14 

121 

260 

42 

67 

117 

319 

91 

777 

6 


8 

10 

361 

60 

243 

18 

18 

32 

38 

4 

5 

904 

238 

117 

38 

63 

42 

31 

104 

454 

428 

163 

12 

241 

10 

40 

2 

23 

433 

2 

1,393 

26 

5 

826 

76 

65 

738 

134 

7 

7 

48 

120 

22 

33 

54 

•122 

42 

286 

2 


17, 929 

64, 964 

17, 308, 702 

565, 244 

11, 689, 833 

1, 909, 741 

63, 209 

73, 332 

641, 461 

304, 991 

14, 096 

103, 002, 460 

11, 168, 993 

6, 906, 735 

841, 890 

1, 719, 241 

141, 426 

197, 429 

2, 804, 788 

31, 015, 721 

224, 756, 383 

5, 253, 462 

44,432 

11, 069, 183 

35, 038 

478, 600 

472, 667 
44, 766, 138 

284, 305, 914 

404, 645 

55, 348 

77, 002, 842 

1, 630, 053 

719, 697 

109, 843, 053 

3,489,441 

28, 211 

63, 954 

1,377,222 

2, 591, 998 

268, 673 

857, 628 

762,822 

970, 779 

1,088,523 

37,460,959 

87, 201 


96 

5,579 

1, 979, 218 

52, 137 

1, 346, 406 

225, 193 

3,617 

2,264 

67, 653 

36, 770 

560 

12, 107, 612 

1,174,934 

796, 850 

94, 412 

173, 259 

7,690 

18, 708 

312, 703 

3, 699, 222 

25, 531, 041 

589, 009 

2,113 

1, 271, 328 

669 

45, 628 

51,342 
5, 231, 201 

33, 551, 230 

43, 126 

4,927 

8,891,133 

176, 138 

63, 237 

12, 823, 240 

383, 462 

2,034 

6,248 

150, 953 

267,633 

28, 948 

96, 016 

77, 397 

87, 709 

121, 332 

4, 382, 341 

(2) 

9,387 


8 
10 

512 
75 

391 

15 

16 

41 

59 

6 

5 

1,338 

364 

125 
50 
79 
44 
29 

111 

758 

714 

173 
12 

347 

14 

38 

4 

43 

637 

2 

2,101 

61 

4 

1,227 

73 

80 

1,105 

194 

24 

6 

71 

127 
17 
23 
61 

163 
42 

452 
3 


176, 274 

157, 874 

9, 505, 381 

655, 822 

22,698,337 

1, 395, 427 

114, 626 

234, 792 

1, 040, 320 

21, 335 

7,999 

39, 459, 737 

18, 321, 127 

2,166,469 

780, 076 

2,247,456 

728, 618 

282, 360 

1, 701, 372 

18, 295, 657 

51, 218, 596 

2, 691, 995 

79, 809 

9, 826, 265 

60, 662 

291,077 

37, 516 

712, 677 

13, 291, 821 

67,946,315 

812, 683 

19,474 

69, 359, 211 

1, 091, 288 

628, 636 

46, 902, 251 

5, 273, 197 

145, 785 

4,297 

1, 117, 281 

1, 783, 343 

302, 234 

730, 706 

465, 626 

1, 264, 726 

1, 021, 792 

12, 042, 761 

18, 687 


2 


Arkansas 


1 




49 




12 


Connecticut 


10 


Delaware - 


2 


District of Columbia- 
Florida 


2 
3 


Georgia 


1 




1 




2 




59 


Indiana 


26 


Iowa.. 


28 


Kansas 


5 


Kentucky ^ 


3 


Louisiana 


3 


Maine 


3 




9 


Massachusetts 


40 




44 




26 






Missouri 


24 


Montana -- . 


1 


Nebraska 


2 


Nevada - 


1 


New Hampshire 

New Jersey 


2 
27 


New Mexico 


1 


New York 


89 


North Carolina 

North Dakota 


2 
1 


Ohio 


36 


Oklahoma 


5 




17 


Pennsylvania 


79 


Rhode Island 


8 


South Carolina 

South Dakota. 


3 
2 


Tennessee 


2 


Texas . 


13 


Utah 


3 


V^ermont 


1 


Virginia 


2 




34 




7 




39 


Wyoming 


1 
















Total 


20, 831 


8,188 


1,003,019,665 


116, 149, 373 


11, 904 


400, 375, 093 


739 


Summary for preced- 
ing years: ' 
1929 


21, 047 
20,695 
20, 379 
20, 064 
21, 529 
20, 170 
16,240 
16, 874 
15, 536 
15, 131 


12,864 
12, 252 
11,412 

11, 989 

12, 760 
11, 227 
10, 168 

8,397 
6,468 
10, 136 


2,291,766,809 
1, 910, 003, 535 
1, 501, 273, 734 
1, 803, 444, 045 
1, 756, 763, 137 
1, 340, 697, 253 
1, 427, 496, 889 
906, 956, 106 
437, 366, 860 
1, 411, 647, 483 


236, 493, 687 
221, 838, 435 
198, 066, 290 
237 077, 170 
221, 972, 624 
162, 978, 604 
160, 770, 716 
98, 760, 109 
90, 307, 720 
293, 857, 794 


7,292 
7,479 
8,227 
8,065 
8,769 
8, 943 
6,072 
7,477 
10, 068 
4,996 


170,113,215 
254, 974, 684 
241, 305, 137 
192, 674, 301 
201, 444, 799 
244, 779, 005 
178, 080, 676 
272, 040, 309 
666, 001, 897 
136, 767, 073 


891 


1928 


964 


1927 


740 


1926 




1925 




1924 




1923 




1922 




1921 




1920 









For footnotes see p. 259. 



STATISTICS OF INCOME 



253 



Table 17.- — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years — Continued 

MANUFACTURING NOT ELSEWHERE CLASSIFIED 



State and Territories 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia- 
Florida 

Georgia 

Hawaii 

Idaho.- 

Illinois 

Indiana 

Iowa - 

Kansas 

Kentucky --. 

Louisiana -. 

Maine --- 

Maryland 

Massachusetts 

Michigan.. 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota.-. 

Tennessee 

Texas - 

Utah. 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin.-- 

Wyoming 

States grouped 2 



Total 
number 

of 
returns 



24 



Returns showing net income 



Num- 
ber 



Net income 



$75, 901 



Tax 



Returns showing no 
net income 



Num- 
ber 



Deficit 



$99, 401 



Number 
of returns 
showmg 
no income 
data- 
Inactive 

cor- 
porations 



Total. 



Summary for preced- 
ing years: 1 

1929 

1928 

1927 

1926 

1925 

1924 

1923 

1922 

1921 

1920 



3 

17 

367 

70 

176 

19 

19 

46 

43 

1 

13 

859 

243 

140 

41 

53 

24 

39 

92 

407 

336 

174 

11 

264 

7 

38 

5 

17 

373 

1 

1,959 

34 

2 

548 

44 

67 

521 

70 

8 

11 

37 

95 

23 

19 

45 

133 

20 

242 

1 



7,801 



8,269 
8,487 
8,106 
8,755 
6,246 
6,772 
11, 187 
10, 825 
10, 292 
9,834 



6 
114 
20 
55 
12 
11 
19 
19 



2 

358 

94 

55 

12 

22 

6 

15 

41 

165 

90 

66 

3 

103 

2 

20 



5 
133 



768 

13 

1 

210 

13 

20 

212 

17 

5 

6 

14 

29 

10 

6 

17 

40 

5 

75 



2,918 



3,995 
4,274 
4,108 
4,681 
3,676 
3,926 
6,664 
5,981 
4,266 
5,935 



29, 431 

3, 137, 054 

85, 663 

3, 984, 575 

260, 299 

28, 172 

39, 843 

92,442 



2,246 

344, 094 

6,038 

468, 868 

29,444 

51 

986 

6,967 



(2) 

8, 188, 873 

2, 413, 539 

474, 285 

50, 751 

488, 793 

64, 333 

69, 435 

1,774,929 

6, 408, 803 

2,371,041 

1, 108, 795 

23, 511 

1,297,365 

135, 783 



(2) 

890, 318 
219, 418 
45, 216 

2,975 
51, 136 

7,430 

5,313 
194, 841 
730, 254 
254, 131 
117, 509 

2,040 
134, 226 



11, 187 



31, 713 
2, 603, 996 



2,892 
279,444 



1 

10 

212 

31 

108 

6 

7 

20 

19 

1 

6 

463 

128 

61 

24 

26 

13 

17 

49 

218 

216 

90 

8 

135 

4 

17 

3 

11 

221 



(?) 

130, 601 
3, 879, 081 

200, 019 
4, 860, 238 

373, 109 
66, 334 

246, 171 

165, 803 

18,447 

18, 062, 671 

3, 496, 665 

657, 768 

1, 403, 553 

518, 182 

26, 383 

348, 532 

684, 913 

5, 323, 784 

8, 137, 976 

757, 523 

18, 676 

2, 335, 104 

16, 630 

298, 806 

970 

359, 079 

15, 009, 292 



46,970,123 

146, 959 

(2) 

5, 454, 959 

68, 063 

121, 290 

13, 923, 609 

230, 106 

18, 595 

3,025 

154, 969 

175, 610 

69, 936 

48, 221 

105. 268 

104, 376 

77, 409 

2, 296, 190 



5, 462, 663 
14, 459 



508, 187 

5,133 

11, 627 

1, 621, 249 

22, 267 



16, 055 
14, 096 
6.473 
4,711 
8,771 
3,799 
8,253 
233, 270 



18 

1 

312 

21 
35 
273 
48 

2 

3 

20 
54 

5 

12 
23 
62 
14 
142 

1 



47 



45, 721, 482 
73, 459 

9, 029, 352 

488, 386 

211, 260 

6, 294, 136 

1, 482, 304 

1,762 
240, 654 
564, 781 

61, 506 
324, 062 
458, 329 
337, 687 
256, 018 
1, 391, 599 
0) 

10, 134 



105, 216, 221 



11, 765, 922 



4,280 



134, 442, 622 



188, 335, 041 
195, 998, 898 
163,751,951 
195, 636, 969 
173, 792, 394 
197, 975, 248 
473, 420, 323 
370, 465, 237 
164, 196, 817 
435, 022, 063 



19, 267, 463 
21, 701, 600 
20, 325, 669 
24, 348, 732 
21, 494, 169 
23, 580, 176 
55, 265, 523 
42, 229, 447 
28, 295, 849 
91, 201, 101 



477 
556 
417 
074 
570 
846 
523 
844 
026 
3,899 



82, 283, 859 
56, 178, 751 
58, 259, 837 
45, 484, 274 
36, 733, 205 
57, 560, 904 
89, 543, 060 
86. 925, 794 
171, 537, 751 
61, 710, 274 



2 

1 

41 

19' 

13 

1 

1 

7 

5 



5 

38 

21 

24 

5 

5 

5 

7 

2 

24 

30 

18 



26 
1 
1 
2 
1 

19 
1 

93 
3 



26 

10 

12 

36 

5 

1 

3 

3 

12 

8 

1 

5 

31 

1 

26 



603 



797 
657 
581 



For footnotes see p. 259. 



254 



STATISTICS OF INCOME 



Table 17.- — Corporation leturns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of rsturns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years- — Continued 



CONSTRUCTION 





Total 
number 

of 
returns 


Returns showing net 


income 


Returns showing no 
net Income 


Number 
of returns 
showine 


States and Territories 


Num- 
ber 


Net income 


Tax 


Num- 
ber 


no income 
data— 

Deficit I°^^«^e 

porations 




98 
5 
49 
21 
687 
131 
449 
66 
148 
416 
131 
24 
30 
1,441 
365 
178 
81 
188 
200 
136 
305 
959 
697 
338 
40 
613 
54 
95 
17 
30 
1,365 
9 
5,352 
148 
41 
1,206 
310 
230 
1,139 
137 
68 
40 
152 
474 
78 
19 
189 
309 
133 
624 
20 


30 
3 

21 

13 

279 

58 

224 

43 

75 

148 

57 

11 

16 

594 

168 

95 

43 

89 

88 

71 

149 

463 

266 

168 

16 

287 

25 

57 

6 

22 

612 

4 

2,277 

48 

19 

535 

171 

109 

536 

57 

25 

21 

62 

203 

38 

7 

84 

131 

63 

272 

12 


$268, 876 

8,961 

129, 223 

171,855 

5, 060, 799 

221,063 

2, 209, 855 

2, 670, 577 

633, 601 

697, 281 

447, 414 

937, 673 

408, 901 

18, 242, 675 

2, 412, 591 

3, 376, 743 

1, 172, 047 

1, 002, 062 

1, 469, 960 
527, 780 

2, 980, 513 
9, 673, 890 
4, 339, 062 

2, 671, 530 

74, 901 

3, 714, 162 

62, 855 
911,664 

28, 199 
138, 608 

4, 824, 106 
135, 021 

28, 032. 588 

303, 325 

81,448 

5, 658, 187 

11,900,790 

999, 073 

16, 753, 647 

476, 536 

78, 826 

321, 891 

607, 037 

4, 531, 962 

234, 334 

39,062 

5, 156, 468 

1,056,950 

389, 898 

2, 236, 020 

65, 136 


$25, 581 
62 
10,049 
15, 705 
515, 574 
11, 130 
205, 721 
301, 208 
33, 491 
42, 070 
31, 113 
110, 998 
42, 143 
1, 971, 830 
243, 336 
373, 287 
130, 970 
98, 326 
140, 425 
38, 241 
326, 491 
1,017,719 
452, 859 
272, 836 
3,641 
360, 147 
2,283 
81,016 
1,335 
11,437 
403, 198 
14, 065 
2, 695, 233 
17, 900 
5,046 
505, 886 
1, 353, 050 
79, 465 
1, 745, 827 
31,800 
2,759 
32, 018 
53,954 
478, 818 
17, 851 
2,664 
600, 161 
66, 445 
22, 816 
205, 172 
4,885 


57 
2 
19 
7 
359 
55 
202 
21 
63 
199 
68 
13 
9 
772 
161 
60 
33 
88 
94 
55 
128 
469 
365 
126 
18 
275 
22 
33 
7 
8 
662 
5 
2,684 
90 
17 
625 
104 
93 
524 
72 
35 
15 
81 
232 
33 
11 
92 
143 
64 
297 
7 


$408, 155 
35, 902 
174, 795 
34,409 
5, 643, 177 
340, 848 
1, 627, 461 
107, 300 
1, 555, 811 
1, 287, 060 
515, 198 
94, 626 
104,764 
7, 505, 102 
1, 145, 223 
282, 164 
429, 342 
341.743 
875,735 
160, 736 
1,099,814 
4, 100, 684 
3, 414, 952 
748,338 
93, 638 
1, 788, 943 
89, 282 
240,386 
26.220 
36, 261 
4, 802, 361 
29,946 
22, 510, 263 
698, 412 
42,204 
5, 043, 142 
961, 349 
435, 627 
5, 925, 574 
368, 694 
423,864 
40, 063 
673, 654 
2, 276, 772 
236, 111 
61, 279 
653, 636 
1,070,165 
458, 832 
1,438,480 
29,436 


11 








9 




1 




49 




18 




23 




2 


District of Columbia- 
Florida 


10 
69 




6 








5 




75 




36 




23 




5 




11 




18 




10 




28 




27 




66 




44 




6 




51 




7 




5 




4 


New Hampshire -- 




91 






New York 


391 


North Carolina 


10 

5 


Ohio - 


46 


Oklahoma - 


35 




28 


Pennsylvania - 


79 
8 


South Carolina 

South Dakota - 


8 
4 




9 


Texas 


39 


Utah -.- 


7 




1 




13 


Washington.- 


35 


West Virginia 


6 




55 




1 






Total 


20, 035 


8,871 


150, 547, 626 


• 15,210,037 


9,674 


82, 487, 933 


1,490 


Summary for preced- 
ing years: > 
1929 - 


19, 947 
18, 770 
17, 609 
16, 770 
15, 338 
13, 176 
12, 551 
11,370 
10, 361 
9,960 


10.462 

10, 179 

10, 071 

10, 075 

9,701 

8,701 

8, 151 

6,997 

6,041 

7,010 


178, 375, 818 
170, 905, 881 
171, 159, 963 
162, 569, 003 
156, 490, 708 
132, 704, 218 
112,003,914 
91,724,158 
67, 335, 368 
113,552,012 


16,518,914 
17, 175, 226 
20, 078, 238 
19, 146, 036 
17, 580, 920 
13,911,675 
11,438,833 
9, 652, 388 
13, 594, 886 
33, 179, 762 


7,896 
7,117 
6,281 
6,695 
5, 637 
4,475 
4,400 
4,373 
4,320 
2,950 


70, 066, 143 
71, 369, 108 
59,417,399 
53,621.248 
43, 345. 993 
42,010.538 
42, 808, 544 
52, 528, 638 
51,507,351 
28, 209, 391 


1,589 


1928 -- 


1,474 


1927 


1,257 


1926 




1925 




1924 




1923 




1922 




1921 




1920 







1 



For footnotes see p. 259. 



STATISTICS OF INCOME 



255 



Table 17.' — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years- — Continued 

TRANSPORTATION AND OTHER PUBLIC UTILITIES 



States and Territories 



Total 
number 

of 
returns 



Returns showing net income 



Num- 
ber 



Net income 



Tax 



Returns showing no 
net income 



Num- 
ber 



Deficit 



Number 
of returns 
showing 
no income 
data- 
Inactive 

cor- 
porations 



Alabama 

Alaska 

Arizona.- 

Arkansas 

California 

Colorado 

Connecticut 

"Delaware.-- 

District of Columbia- 
Florida -- 

Georgia.- 

Hawaii 

Idaho 

Illinois .- 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana.. 

Maine 

Maryland 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire 

New Jersey - 

New Mexico 

New York 

North Carolina— 

North Dakota 

Ohio 

Oklahoma 

Oregon..- - 

Pennsylvania -. 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas - 

Utah 

Vermont- 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming- 



Total- 



Summary for preced- 
ing years: ' 

1929 -. 

1928 - - 

1927 -- 

1926 -- 

1925 

1924 

1923 

1922 - - 

1921 -- - 

1920 



227 

28 

93 

246 

994 

266 

304 

67 

98 

302 

285 

43 

114 

1,308 

582 

706 

386 

313 

391 

341 

262 

730 

492 

440 

210 

623 

140 

267 

45 

96 

778 

71 

3,703 

378 

205 

933 

500 

475 

1,561 

115 

230 

223 

339 

1,338 

137 

80 

368 

808 

238 

723 

60 



23, 662 



23, 951 
23, 662 
22,912 
25, 100 
23,613 
22, 431 
21, 113 
20,511 
19, 105 
20,599 



137 

18 

41 

131 

452 

122 

177 

33 

43 

127 

174 

34 

58 

640 

289 

372 

236 

155 

209 

213 

139 

364 

225 

262 

124 

309 

66 

164 

17 

63 

404 

35 

1,878 

168 

77 

473 

195 

201 

884 

55 

101 

136 

173 

689 

63 

49 

160 

417 

133 

389 

35 



12, 109 



13, 614 
13, 882 
13,855 
15, 444 

14, 862 
14, 565 
14, 269 
13,690 
11,831 
12, 922 



$645, 214 
106, 120 
409, 729 

1, 529, 938 
83, 052, 555 

8, 975, 659 
27, 209, 522 
13, 048, 027 
13, 529, 344 

3, 299, 975 
3, 831, 160 

4, 306, 941 
1, 302, 594 

123, 053, 858 
3, 939, 158 
5,118,009 
58, 293, 855 
9,110,407 
4, 564, 006 

9, 510, 073 
30, 122, 794 
55, 508, 836 
25, 617, 793 
16, 137, 492 

922, 527 

21, 725, 166 

317, 099 

4, 030, 311 

97, 043 

693, 623 

36, 800, 287 

191,665 

461, 863, 189 

9, 651, 929 

113,505 

31,957,354 

18, 078, 924 

2, 562, 642 
129, 356, 880 

4, 083, 553 
581, 940 
441,413 

5, 902, 741 
17, 773, 934 

1, 502, 022 
357, 594 

77, 342, 008 

2, 246, 668 

1, 198, 665 

2, 093, 973 
119, 161 



1,334,228,875 



2, 092, 654, 007 

1, 813, 087, 549 

1, 588, 880, 061 

1,723,398,621 

1. 468, 692, 774 

1,232,012,201 

1, 257, 409, 896 

979, 263, 568 

821,871,454 

829, 130, 927 



$43, 613 

8,024 

38, 564 

158, 579 

9, 854, 646 

1, 053, 056 

3, 229, 104 

1, 368, 641 

1, 612, 789 

354, 002 

425, 108 

511, 150 

145, 226 

14, 310, 570 
404, 099 
563, 994 

6, 901, 488 
1, 067, 264 
389, 365 
1, 095, 451 
3, 588, 204 
6, 572, 350 
3, 017, 572 

1, 890, 124 

86, 592 

2, 543, 421 

27, 543 

458, 202 

8,646 

72, 512 

4, 310, 390 

12, 389 

54, 775, 045 

1, 131, 165 

6,030 

3, 734, 754 
2, 087, 726 

275, 231 

15, 279, 410 
477, 129 

53. 559 

35, 036 

676, 867 

1, 950, 470 

167, 458 

35, 473 

9,251,312 

187, 050 

116,420 

201, 283 

9,145 



156, 573, 241 



222, 483, 396 
211,681,433 
210, 877, 896 
228, 662, 641 
186, 313, 840 
148, 278, 140 
150, 998, 913 
119,480,757 
101, 021, 765 
98, 623, 106 



78 
9 

36 
101 
439 
100 
109 

26 

50 
126 



33 

562 

241 

224 

133 

119 

161 

95 

89 

333 

219 

136 

68 

257 

58 

88 

25 

30 

329 

26 

1,609 

172 

97 

424 

270 

209 

529 

61 

94 

66 

138 

564 

52 

25 

160 

306 

85 

245 

19 



$2, 074, 554 

74,928 

1, 918, 202 

835, 005 

24,118,737 

1, 168, 239 

1, 037, 387 

1,514,416 

1, 895, 484 

5, 217, 728 

946, 918 

53, 126 

105, 659 

44, 383, 074 

3, 020, 394 

1, 798, 913 

1, 662, 650 

2, 175, 744 

9, 667, 398 

560, 146 

1, 688, 466 

49, 657, 572 

14, 289, 788 

10, 551, 832 

299, 630 

9, 193, 524 

317, 123 

918, 643 

151, 938 

267, 420 

4, 805, 039 

271, 399 

63, 517, 097 

762, 095 

152, 034 

11, 288, 926 

3, 235, 070 

8, 502, 662 

14, 104, 991 

712, 958 

489, 349 

108, 154 

604, 349 

11,148,460 

1, 450, 358 

126, 378 

15, 726, 199 

3, 045, 029 

439, 993 

893, 280 

589, 987 



333, 628, 435 



190, 691, 867 
173, 169, 774 
197, 472, 427 
120, 174, 173 
134, 744, 629 
137, 753, 364 
125, 649, 787 
196, 480, 421 
323, 368, 793 
150, 505, 207 



12 
1 

16 

14 

103 

44 

18 

8 

5 

49 

13 



23 

106 
52 

110 
17 
39 
21 
33 
34 
33 
48 
42 
18 
57 
16 
15 
3 
3 
46 
10 

216 
38 
31 
36 
35 
65 

148 
9 
35 
21 
28 
85 
22 
6 
48 
85 
20 



2,031 



2,343 
2,368 
2,075 



For footnotes see p. 259. 



256 



STATISTICS OF INCOME 



Table 17.- — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years' — Continued 



TKADE 



States and Territories 



Alabama 

Alaska-- 

Arizona.. 

Arkansas 

California 

Colorado 

Connecticut 

Delaware --. 

District of Columbia. 

Florida 

Georgia 

Hawaii - 

Idaho. 

Illinois.- 

Indiana. 

Iowa. 

Kansas 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts 

Michigan -. 

Minnesota --- 

Mississippi 

Missouri 

Montana... 

Nebraska 

Nevada - --- 

New Hampshire 

New Jersey 

New Mexico. -- 

New York 

North Carolina 

North Dakota 

Ohio-- 

Oklahoma 

Oregon — - 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas - 

Utah 

Vermont 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming.- 



Total. 



Summary for preced- 
ing years: ' 

1929 

1928 

1927 

1926- 

1925- 

1924- 

1923 

1922 

1921- 

1920 



Total 
number 

of 
returns 



1,328 

43 

407 

828 

4,623 

1,779 

2, 356 

297 

659 

2,582 

1,876 

233 

595 

9,125 

3,173 

2,567 

1,726 

1,557 

1,951 

1,176 

1,339 

6,310 

4,251 

3,259 

946 

4,590 

1,017 

1,596 

200 

383 

4,744 

334 

25, 212 

2,223 

1.389 

7,012 

1,779 

1,594 

6,102 

800 

1,405 

1,075 

1,632 

4,557 

820 

337 

2,185 

2,985 

1,311 

4,126 

375 



134, 769 



132, 660 
129, 766 
122, 360 
112, 705 
109, 588 
105, 323 
100, 646 
95, 683 
88,179 
78,885 



Heturns showing net income 



Num- 
ber 



479 

32 

178 

319 

2,023 
893 

1,054 
158 
354 

1,134 
823 
130 
338 

3,972 

1,344 

1,438 
902 
779 
889 
652 
674 

2,612 

1,554 

1,807 
387 

2,049 
540 
935 
102 
182 

2,277 

182 

10, 702 

737 

615 

2,669 
787 
737 

2,570 
339 
498 
585 
736 

1,926 
432 
165 

1,056 

1,300 
661 

1,796 
238 



59, 741 



78, 606 

79, 745 
74, 747 
71, 403 
71,910 
68, 112 
68, 186 
59, 791 
42, 809 
52, 278 



Net income 





175, 


1 


019, 


1 


165 


35 


165 


4 


510 


8 


408 


2 


160 


5 


666 


4 


286 


3 


374 


2 


524 


1 


333 


56 


254 


7 


636 


8 


278 


4 


771 


4 


360 


5 


126 


2 


916, 


47 


647, 


28 


861 


24 


253 


17 


220 


1 


153 


22 


947 


1 


823 


7 


562 


4 


410 




808 


14 


416 




996 


175 


379 


3 


060 


1 


327 


31 


867 


4 


273 


4 


432 


38 


433 


3 


563 


1 


202 


2 


053 


5 


776 


14 


044 


2 


185 


1 


262 


6 


750 


6 


537 


4 


164 


10 


780 




956 



651, 097, 077 



1, 149, 
1, 246, 
1, 156, 
1, 165, 
1, 254, 
1, 198, 
1, 197, 
1,014, 
571, 
911, 



235, 277 
862, 101 
870, 205 
557, 562 
045, 996 
585, 578 
926, 069 
012, 731 
945, 297 
173, 330 



Tax 



$125, 

10, 

81 

67, 

3, 578, 

333; 

739: 

225 

598: 

25i: 

232 

271, 

84, 

5, 618: 

643: 

678: 

376, 

348, 

391 

209 

5, 541 

2, 874, 

2, 560i 
1, 643, 

64, 

2, 277: 

101 

689, 

500: 

57, 

1, 209, 

75, 

18, 621 

229, 

49: 

3, 179, 

344: 

381 

3, 950, 
351 

65, 
122, 
520, 
1, 224, 
164 
109 
562 
505 
336 
930 

53 



Returns showing no 
net income 



Num- 
ber 



64, 165, 780 



107, 148, 648 
126, 332, 363 
137, 351, 547 
140, 522, 646 
145, 349, 045 
120, 648, 795 
128, 536, 444 
107, 041, 608 
96, 742, 515 
192, 612, 920 



816 

11 

208 

501 

2,509 
832 

1,264 
131 
294 

1,337 

1, 035 
101 
238 

4,969 

1,725 

1,014 
800 
746 

1,021 
478 
620 

3, 586 

2,565 

1,334 
537 

2,432 

449 

627 

90 

191 

2, 3SS 

146 

14,003 

1,435 
692 

4,244 
938 
792 

3,349 
437 
877 
464 
862 

2,525 
374 
167 

1,082 

1,554 
624 

2,210 
122 



71, 746 



Deficit 



$6, 858, 

35: 

1, 746: 

4, 606: 

31, 247 
4, 983 
9, 423 
3, 293 
2, 458: 
9, 788 
8, 645, 
1, 105, 
1, 105, 

61, 044 

14, 874 
5, 395: 
5, 285, 
6, 022, 

10, 232, 

2, 466, 
6, 129 

41, 396 
35, 236: 
13, 408 

4, 230, 
25, 163, 

2, 302, 

3,; 

479 

830, 

21, 602 

884, 

205, 585 

8, 098, 

2, 206 

38, 993 

7, 510, 

4, 513, 

39, 305, 

4, 441 

3, 136, 

1, 646, 

11, 282, 

27, 919, 

3, 443: 
1, 668 
6, 214 
9, 836, 
3, 993 

12, 234 
499, 



738, 694, 530 



419, 398, 227 
355, 514, 371 
362, 339, 344 
330, 998, 059 
287, 506, 146 
296, 516, 827 
264, 797, 443 
318, 693, 358 
626, 828, 343 
339, 482, 009 



For footnotes see p. 259. 



STATISTICS OF INCOME 



257 



Table 17.' — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corpoi ations; also grand totals for prior years- — Continued 

SERVICE: PROFESSIONAL, AMUSEMENTS, HOTELS, ETC. 





Total 

number 

of 
returns 


Returns showing net income 


Returns showing no 
net income 


Number 
of returns 
showing 


States and Territories 


Num- 
ber 


Net income 


Tax 


Num- 
ber 


Deficit 


no mcome 
data- 
Inactive 

cor- 
porations 


Alabama . . .. 


298 

12 

198 

166 

2,120 
628 
707 
141 
,381 
770 
378 
48 
196 

3,606 
851 
557 
274 
620 
367 
339 
491 

1,811 

1,187 
699 
151 

1,343 

259 

361 

64 

121 

1,610 
97 

9,078 
486 
186 

2,052 
608 
708 

1,859 
205 
204 
247 
463 

1,390 
240 
87 
643 

1,287 
337 

1,142 
102 


143 
5 

86 

78 
946 
269 
374 

76 
195 
308 
180 

21 

90 
1.657 
384 
311 
140 
248 
181 
163 
247 
762 
470 
372 

66 
695 
126 
194 

32 

60 
765 

57 

3,995 

120 

67 
884 
302 
304 
776 

86 

72 
142 
213 
639 
111 

46 
281 
530 
176 
432 

64 


$463. 754 

23,301 

409, 208 

265, 789 

13, 264, 879 

957, 284 

2, 365, 040 

1, 780, 062 

1,487,484 

1, 259, 546 

1, 426, 345 

615,917 

194, 188 

22, 771, 607 

1, 635, 661 

1, 092, 804 
589, 834 
927, 363 
998, 895 
697, 472 

2, 096, 663 

7, 617, 226 

6, 107, 313 

2,006,311 

192, 490 

4,022,118 

691, 648 

649, 815 

335, 889 

139, 270 

4, 743, 666 

188, 376 

114, 469, 573 

839. 701 

68, 215 

7. 097. 150 

2. 314. 684 
751. 935 

16. 062, 662 

443, 301 

306, 581 

267, 102 

1. 080. 835 

2. 892. 660 

765. 928 

139, 490 

1,357,642 

1, 737. 859 

846. 182 

1. 740, 980 

127, 554 


$31, 743 

1,463 

31, 780 

19, 302 

1, 346, 667 

72. 043 

216. 691 

194, 776 

124. 394 

65,066 

138. 510 

71, 512 

8,619 

2, 311, 342 

126. 576 

76. 032 

39, 205 

66,424 

67, 388 

51,296 

186, 719 

739. 392 

514. 726 

169. 042 

9,683 

353. 707 

51.316 

42, 533 

30, 259 

4,922 

400, 234 

11,624 

12, 579, 700 

77, 398 

1,983 

631, 379 

227, 484 

42, 893 

1, 711, 288 

33, 941 

23, 524 

12,811 

83, 925 

213, 006 

70, 915 

6,617 

113,390 

111,118 

64, 681 

119,496 

4,430 


136 
7 

73 

76 
975 
244 
282 

45 
162 
357 
183 

26 

62 

1,737 

376 

174 

99 
202 
169 
137 
187 
931 
629 
280 

73 
629 
109 
138 

25 

57 
746 

33 

4,586 

286 

91 

1,059 

214 

291 

931 

90 
103 

62 
205 
597 

94 

33 
268 
510 
124 
549 

31 


$761, 662 

19, 027 

711, 759 

492, 402 

14, 941, 675 

888, 154 

1,271,282 

1, 067, 735 

1, 450, 224 

6, 152, 696 

1,464,877 

264, 866 

126, 709 

20,336,691 

2, 667, 897 

581, 374 

364, 174 

972, 404 

1, 347, 666 

665, 147 

1, 617, 479 

7, 032, 866 

10, 964, 275 

1, 096, 968 

638, 937 

4, 124, 048 

392, 970 

474, 606 

166. 062 

233. 026 

6, 449. 679 

80, 413 

58, 662, 416 

1, 524. 772 

109. 574 

6. 650. 290 

1. 038, 493 

1, 070, 897 

9, 202, 253 

623, 289 

241, 673 

136, 230 

1, 201. 150 

3, 036, 565 

585, 538 

106, 663 

993, 488 

2, 116, 292 

641, 333 

2, 442, 151 

137, 912 


19 






Arizona 


39 


Arkansas 


12 


California 


199 


Colorado 


115 


Connecticut 


51 


Delaware 


20 


District of Columbia. . 
Florida.- 


24 
105 


Georgia 


15 


Hawaii 


1 


Idaho 


44 


Illinois 


311 


Indiana 


91 




72 




35 


Kentucky 


70 


Louisiana.. 


27 


Maine .. 


39 


Maryland 


57 


Massachusetts 


118 


Michigan 


88 


Minnesota 


47 


Mississippi 


12 




119 


Montana 


24 


Nebraska 


19 


Nevada 


7 


New Hampshire 


4 
99 


New Mexico 


7 




497 


North Carolina 

North Dakota 


81 
28 


Ohio 


109 


Oklahoma 


92 




113 




152 


Rhode Island 


29 


South Carolina 

South Dakota 


29 
43 


Tennessee.. 


45 


Texas 


154 


Utah 


35 


Vermont-. 


S 


Virginia..- 


94 


Washington 


247 




37 


Wisconsin. 


161 


Wyoming-. 


7 








42,064 


18, 741 


234, 227, 150 


23, 704, 753 


19. 472 


179, 229, 587 


3.851 






Summary for preced- 
ing years: i 
1929 .- 


39, 642 
36,829 
34, 193 
32, 267 
28, 981 
26. 320 
25, 114 
23,145 
19, 103 
17, 490 


20, 230 
19,008 
18,287 
17, 766 
16, 571 
15, 495 
15, 482 
13. 494 
10, 694 
11,914 


314, 426, 20O 
254, 186, 076 
244, 463, 850 
260. 981. 252 
246, 426, 235 
202, 165. 035 
188, 368, 460 
148, 366, 522 
104, 872, 554 
146, 490, 862 


29, 632, 299 
25. 501, 396 
28, 625, 757 
31, 040, 096 
28, 466, 993 
22, 130, 913 
20, 376, 829 
16, 262, 319 
19, 269. 098 
31. 647, 536 


15, 737 
14, 618 
12, 859 
14, 502 
12,410 
10. 825 
9.632 
9,651 
8,409 
6.576 


154, 214, 608 
126,709,313 
117, 065, 160 
103, 771, 742 
72, 226. 325 
66, 650. 042 
59, 141. 170 
59. 614. 683 
45. 939. 035 
29, 199. 368 


3.675 


1928 


3.303 




3.047 


1926 








1924 




1923 




1922-. 




1921 




1920 









For footnotes see p. 269. 



258 



STATISTICS OF INCOME 



Table 17. — Corporation returns for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years- — Continued 

FINANCE: BANKING, INSURANCE, REAL ESTATE AND HOLDING COMPANIES, 
STOCK AND BOND BROKERS, ETC. 



States and Territories 



Total 
number 

of 
returns 



Returns showing net income 



Num- 
ber 



Net income 



Tax 



Returns showing no 
net income 



Num- 
ber 



Deficit 



Alabama 

Alaska 

Arizona-- 

Arkansas..- 

California - 

Colorado 

Connecticut 

Delaware 

District of Columbia- 
Florida 

Georgia 

Hawaii-.- 

Idaho. 

Illinois 

Indiana 

Iowa 

Kansas 

Kentucky 

Louisiana 

Maine.. 

Maryland. 

Massachusetts 

Michigan 

Minnesota 

Mississippi 

Missouri 

Montana 

Nebraska... 

Nevada 

New Hampshire 

New Jersey 

New Mexico 

New York 

North Carolina. 

North Dakota 

Ohio. 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island... 

South Carolina. 

South Dakota. 

Tennessee 

Texas 

Utah 

Vermont-- 

Virginia 

Washington 

West Virginia 

Wisconsin 

Wyoming 

Total. 

Summary for preced 
ing years: i 

1929 

1928 

1927 

1926 

1925 

1924- 

1923- 

1922 

1921 

1920- 



1,467 

24 

441 

735 

7,250 

1,885 

1,994 

922 

601 

4,654 

1,582 

236 

460 

6,256 

3,380 

2,991 

1,821 

1,367 

1,798 

801 

1,873 

3,651 

4,525 

3,559 

678 

5,499 

775 

1,666 

186 

320 

8,742 

257 

42, 599 

1,532 

1,285 

6,432 

1,512 

1,664 

5,421 

724 

965 

1, 056 

1,301 

3,797 

724 

208 

2,176 

3,273 

1,340 

4,492 

285 



613 

15 

199 

374 

3,281 

942 

1,073 

429 

298 

1,131 

863 

129 

247 

2,994 

1,871 

1,562 

1,095 

833 

902 

461 

916 

1,774 

2,138 

1,680 

259 

2,732 

403 

993 

89 

204 

3,866 

135 

19,300 

602 

301 

3,063 

776 

702 

2,864 

420 

306 

450 

728 

1,853 

441 

.142 

1,051 

1,587 

737 

2,217 

161 



$3, 029, 306 
77, 307 

1, 307, 404 
1, 490, 353 

63, 813, 136 
5, 033, 487 

19, 864, 552 
43, 194, 710 

5, 447, 989 
6, 191, 157 

6, 215, 673 

2, 166, 179 
580, 881 

75, 733, 632 
13, 676, 524 

7, 278, 464 

3, 781, 691 

5, 755, 337 

6, 692. 939 

3, 420, 945 
11, 115, 053 
44, 595, 268 
52,000,111 
12, 094, 235 

810, 048 
21, 500, 984 

1, 218, 245 

4, 383, 810 
466, 249 

2, 666, 248 
58, 939, 846 

474, 375 
387, 471, 517 

3, 196, 119 
779, 911 

33, 088, 164 

5, 491, 508 
2, 464, 747 

75, 279, 237 

4, 739, 848 
899, 143 

1, 061, 791 

5, 424, 791 
15,101,716 

2, 755, 516 
748, 223 

8, 457, 837 
8. 376, 307 
4, 507, 809 

20, 252, 924 
702, 304 



$232, 727 

6, 039 

113, 404 

105, 391 

6, 800, 629 

405, 640 

1, 983, 042 

5, 041, 932 I 

561, 673 

538, 637 

549, 237 

229, 534 

20, 533 

8, 165, 200 

1, 221, 341 

507, 259 

204, 132 

507, 034 

465, 619 
323. 287 

1, 077, 631 

4, 914, 085 

5, 652, 104 

1, 060, 035 

48, 052 

1, 977, 947 

70, 675 

316, 020 

38, 193 

271, 786 

5, 801, 265 

27, 193 

41, 382, 210 

290, 703 

44,050 

3, 185, 537 

432, 530 

170, 671 

8, 230, 796 

466, 054 
64, 698 
41, 551 

491, 324 

1, 337, 794 

228, 425 

54, 651 

765, 984 

666, 061 

354, 444 

1, 962. 404 

47, 943 



153, 182 



150, 588 
145, 433 
137, 425 
130, 433 
115, 947 
104, 761 
96, 772 
91, 105 
82, 858 
78, 902 



72, 102 



80, 260 
80, 315 
78, 100 
76, 819 
73, 246 
67, 089 
62, 654 
58, 646 
54, 122 
55, 484 



1, 064, 815, 550 



2, 197, 

1,971, 

1, 522, 

1, 336, 

1, 523, 

995, 

868, 

887, 

739, 

933, 



539, 363 
342, 626 

833, 798 
892, 784 
823, 240 
123,931 
083,415 

834, 693 
296, 805 
304, 119 



109, 455, 106 



222, 403, 102 
213, 238, 072 
181, 705, 991 
160, 214, 776 
179, 948, 691 
109, 444, 007 
95, 114, 379 
99, 097, 400 
76, 271, 592 
119,001,606 



661 

8 

154 

300 

3,406 
705 
799 
419 
248 

1,897 
615 
97 
169 

2,808 

1,195 
935 
545 
432 
677 
270 
741 

1,676 

1.996 

1,463 
309 

2,130 

305 

514 

78 

107 

4,008 

81 

19, 333 

792 

411 

2,971 
593 
689 

2,130 
256 
518 
254 
459 

1,652 

227 

61 

853 

1,256 
474 

1,709 
91 



$3, 995, 084 
39, 690 

1, 191, 092 
7, 289, 002 

66, 170, 104 

6, 238, 880 

18, 597, 033 

30, 981, 898 

6, 247, 268 

29, 583, 767 

9, 079, 297 

819, 244 

857, 346 

135, 625, 007 

10, 638, 976 

11, 564, 774 

4, 949, 315 
50, 970, 630 

13, 319, 376 
3, 465, 354 

33, 269, 869 
100, 620, 315 
42, 234, 771 
16, 236, 890 
1, 968, 140 
20, 902, 535 

2, 080, 954 

6, 496, 729 
2, 545, 305 

955, 563 
113, 538, 382 

261, 669 
566, 882, 431 

7, 259, 962 

1, 393, 770 
54, 715, 038 

6, 765, 628 

7, 214, 855 
57, 337, 725 
22, 967, 969 

2, 958, 490 
680, 201 

15, 608, 474 

24, 362, 986 

1, 525, 041 

438, 884 

5, 157, 981 

14, 936, 239 
3, 054, 928 

20, 370, 973 
311,465 



64, 477 



53, 677 
48, 824 
44, 582 
53, 614 
42, 701 
37, 672 
34,118 
32, 459 
28, 736 
23, 418 



1, 566, 677 299 



1, 008, 827, 430 
566, 198, 998 
566, 176, 909 
528, 032, 344 
456, 219, 056 
460, 596, 529 
410, 813, 152 
397, 660, 887 
363, 165, 913 
293, 936, 196 



For footnotes see p. 259. 



STATISTICS OF INCOME 



259 



Table 17.- — Corporation returns, for 1930 by States and Territories and by major 
industrial groups, showing for returns with net income and no net income the 
number of returns, net income or deficit, and tax; number of returns for inactive 
corporations; also grand totals for prior years- — Continued 

NATURE OF BUSINESS NOT GIVEN 



States and Territories 



Alabama 

Alaska 

Arizona 

Arkansas 

California 

Colorado 

Connecticut 

Delaware 

District of Columbia. 

Florida 

Georgia 

Hawaii 

Idaho 

Illinois,. 

Indiana 

Iowa 

Kansas .. 

Kentucky 

Louisiana 

Maine 

Maryland 

Massachusetts. 

Michigan 

Minnesota... 

Mississippi 

Missouri 

Montana 

Nebraska 

Nevada 

New Hampshire. 

New Jersey 

New Mexico 

New York 

North Carolina 

North Dakota 

Ohio 

Oklahoma 

Oregon 

Pennsylvania 

Rhode Island 

South Carolina 

South Dakota 

Tennessee 

Texas. 

Utah 

Vermont 

Virginia 

Washington 

West Virginia.. 

Wisconsin 

Wyoming 

States grouped 2 



Total. 



Summary for preced- 
ing years' ' 

1929 

1928 

1927 

1926 

1925. 

1924 

1923 

1922 

1921 

1920 



Total 
number 

of 
returns 



133 

3 

126 

63 
1,197 
446 
231 
132 
110 
1,027 
117 

18 

92 
1,627 
473 
532 
113 
261 
294 
182 
272 
617 
756 
705 

73 
849 
134 
120 

37 

44 
624 

86 
3,083 
223 
175 
674 
429 
641 
1,354 
121 
107 
144 
177 
487 
160 

23 
205 
816 
172 
765 

80 



21, 330 



17, 247 
16, 597 
18, 693 
14,871 
13,544 
26, 439 
26, 250 
30,283 
27,780 
31, 760 



Returns showing net income 



Num- 
ber 



7 
57 
17 
13 

9 
16 
27 
12 
15 
29 
20 
31 

2 
18 
10 

6 

1 

6 
55 

2 
217 

8 

4 
62 
16 
19 
48 

9 

3 
14 
13 
18 
12 

4 
16 
20 
13 
31 

4 



1,040 



1,152 
960 

1,492 
840 



12 

"1,957" 



Net Income 



$2, 547 



(?) 

6,559 

116,579 

21,555 

11,093 

5,825 

6,359 

40, 041 

18, 245 



8,871 
54, 946 
21, 274 
10, 040 

9,301 
17, 830 
25, 150 

6,924 
61, 629 
89, 222 
20, 155 
32, 086 
(}) 
27, 111 

4,528 

6,639 

2,859 
112,062 

702, 325 

6,614 

2,742 

53, 099 

14, 076 

19,549 

81, 639 

7,376 

3,205 

9,690 

33, 135 

22, 333