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

0 1 under 0.2

4, 793, 449

0 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

0

Tobacco, cigarettes, cigars, snuff, etc. .

0

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

0

Total food products, beverages, and tobacco ...

3

3

0

Textiles and their products, including fur-

1

1
1
1

1

1

1

1

0

1
0

0

1
1

0

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

1
0

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,

0

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

0

Grand total manufacturing

10

7

3

Construction:

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

1

3
2

1

0

3

1

0

1

Transportation and other public utilities:

Water transportation and related activities-

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

0

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

0

Commission

0

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
0

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

0

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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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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62

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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

(»)

0

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

0

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.

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o

00

1 J,

CM

o

o

•^ CM 00 "O

o

CO

rf«

o

s

CM

C^ TT CO CO

t^

oo

c^

*— <

■^

Ti." o" i-T of

^

,_,*

iC

cm"

,-^"

^

""

t^

CM

CO CD CM Tf T»<

a>

05

TT

CO

o

CM

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CO

03 ^ CO — —

a>

CM

t-

00

CO

'T oc 00 CO

CO

t^

co

CO

CO

r^ t^ -^ o

o

CM

o"

CO

00

r-l OS

£J

CO

2

CM

•o

iS —

ks, savings
impaoios

investment
ankers, and

olding com-
ment, hold-
ist, etc

3

a

E i
"^ i

o 1

>. 1

"a ',
s .

a ''
a 1

a ''

if
i§

3-C

'c
a

p.
E

o
o

£

a
a

mpanies— Building and loan
tions; mortgage, note, or pawn
i: insurance agents, promoters,
syndicates, foreign exchange,
ance n. e. c.'

; related Industrie
banks

id private ban
loan and trust co
ck land banks
d bond brokers,
3, investment b;

nent trusts

ate and realty h
—Realty develop
leasing; realty tri

CC!

■c

a

C3

to

_a

a
x:

o ;

-3 :

3 1

E t-

o

o

a

a

a

s

'Si

"o
a

"3
o

king and

National
State ai

banks,
.Toint stoi
Stock an

broker;

invest!
Real esti

panies-

ing, or

"3

c

Eh

O 3 K

CO— *-

1

Se

6 o
£<£

o

o

o b 53 £■ " a
COoO^cC

^H o rt x; cA, c3

"3
"o

o

3
x:

"c

T3

a

03

c

o c

a

O

£

"5

t^

i5

CM CO ■o' >ra CO

,^

00

<?.

o

oc 00 « 00 00

00

00

00

OS

— OS OS
"C U'O Us

^■a 0*0

a Oj2 o

^- '^ ^ *S
o '^ o t!
o o m e

« t- ® t-

o 22 CS

" a„; &

= 0*0.

.7 OitJ o
OcoZcQ

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

8,240

4,268

24,310

17, 536

10. 949

15, 398

2.663

6,934

1,785,511

2,311,539
3, 940, 239
4, 143, 177
2, 603, 704

1,172
"i3,"i22,'256"

Tax

$3,460

1,918

273

468
34

6,064
5,011

486
"i;'422

4,792

58, 173
19

100

196
2,851

1,753

94, 395
309, 174
348, 188
220, 101

841, 959

Returns showing no
net income

Num-
ber

12

134
27
18
18

8
39
22

4

4
123
25
21
17
20
31
14
29
95
77
50
13
62

6
15

5

6
62

5
342
37

9
111
24
25
95
18
17

5

16
52

7

4
23
45
23
66

2

1,748
1,350
1,731
14, 031
13,544
26, 439
26, 250
30, 271
27,780
29,803

Deficit

$53, 722

56, 186
92,451

579, 365
75, 331
78, 349

140, 873
52,311

907,071
62, 623

1,326

220, 641

63, 583

70, 856

41,802

11,795

115, 169

4, 037, 938

89, 251

656, 380

273, 934

66, 165

33, 451

356, 667

5,253

43, 899

6,106

12,414

155, 954

2,283

1, 223, 961

206, 846

11,031

281, 250

82,800

84,072

488, 095

42, 754

30, 608

6,121

122, 809

428, 850

10, 970

7,779

427, 28»

143,488

103, 339

208, 396

(2)

23, 852

12, 303, 456

8, 703, 375

6, 919, 745

9, 398, 014

6, 286, 912

1,956,113

73, 332

803,110

271,806

16, 761

76, 773, 273

Number
of returns
showing
no income
data —
Inactive

cor-
porations

118

3

118

49

1,000

409

199

105

98

957

80

14

81

1,447

431

498

87

225

236

156

228

493

659

624

58

769

118

99

31

32

507

79

2,524

178

162

501

389

597

1,211

94

87

125

148

417

141

15

166

751

136

668

74

18, 392

14, 347
14, 287
15, 470

' Changes in the revenue acts affecting the comparability of statistical data from Income tax returns of
corporations are summarized on pp. 322-325.
' States grouped to conceal identity of ta.xpayer.

260

STATISTICS OF INCOME

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STATISTICS OF INCOME

Table 23. — Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax ^

ALABAMA

Total
number
of re-
turns

Returns showing net income

Returns showing no net
income

Number of

returns
showing no

Year

Number

Net income

Tax'

Number

Deficit

income
data-
Inactive
corpora-
tions

1916

3,361
3,470
3,228
2,983
3,198
3,079
3,335
3,595
3,838
3,936
4,133
4,383
4,656
4,473
4,477

1,936
2,313
2,337
2,092
1,967
1,425
2,096
2,348
2,373
2,569
2,618
2,697
2,619
2,310
1,772

$45,892,777
60,430,618
44,240,690
37,012,996
39,003,402
12, 802, 636
29, 184, 794
45,961,341
35,538,812
42,929,890
40,662,231
35, 666, 948
31,251,443
29, 089, 134
12, 393, 874

$912,402
15, 174, 347
14, 880, 689
7, 357, 159
8, 183, 881
1, 782, 850
2, 832, 760
4, 756, 724
3,905,099
4, 978, 930
4, 860, 556
4, 171, 974
3, 054, 659
2,642,570
1,047,504

1,425
1,157
891
891
1,231
1,654
1,239
1,247
1,465
1,367
1,515
1,313
1,608
1,767
2,261

$6, 547, 856

4, 531, 856

3,113,244

4, 736, 740

10,118,369

23,183,482

7,765,401

7,225,661

9, 832, 343

8,288,434

9, 949, 904

9, 352, 937

10,519,460

16,471,552

25,019,857

(')

1917

(')

1918-

(^)

1919

(4

1920 . .

1921

(2)

1922

(')

1923

(')

1924

(3)

1925

(')

1926

(')

1927

373

1928

429

1929 —

396

1930 .

444

ALASKA

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930

206
212
127
63
69
121
107
138
140
159
156
174
175
182
170

72
73
94
94
109
92

$744, 903
997, 544
694, 256
499, 514
524, 184
229, 758
234, 107
937, 073
540, 894
571, 677
673, 666
677, 513
641, 591
836, 818
503, 259

$14, 636

116

249, 860

119

202, 818

60

67, 859

27

68,388

37

22, 386

76

39, 126

53

97,023

70

52, 532

72

59, 523

87

66, 149

83

62, 639

48

45, 749

51

46,257

46

35, 243

55

$331, 945
199, 545
142, 747
100, 655
100, 275
399,404
191,686
217, 260
1,000,223
370, 693
379, 716
536, 729
406, 644
252, 393
447, 882

ARIZONA

1916

1,390
1,460
1,101
1,514
1,531
1,572
1,575
1,562
1,525
1,451
1,505
1,556
1,734
1,953
1,932

540
681
417
627
542
376
486
548
579
593
619
668
766
822
629

$30,924,259
31,808,428
11,712,463
9, 928, 696
6, 687, 885
2, 733, 873
3,888,469
8, 957, 195
7,412,641
7, 679, 289
8, 813, 276
7, 779, 782
9, 810, 755
18,991,971
4,756,443

$619, 181

6, 598, 863

3, 913, 183

1,443,291

1,065,165

371, 878

394,411

629, 839

776, 072

813, 539

1,011,325

865,061

935, 934

1,732,371

421, 151

850
779
684
887
989
1,196
1,089
1,014
946
858
886
403
430
510
725

$11,409,057
3,017,507
2,404,893
4, 281, 589
8, 269, 494

11, 795, 874
7,824,482
5, 551, 722
5, 375, 135

10, 809, 776
5, 154, 235
6,343,672
8, 922, 812

19, 258, 670
9, 770, 975

(5)

1917

(3)

1918

(')

1919

(5)

1920-

(3)

1921-

(3)

1922

(')

1923 - ..

(2)

1924

o

1925 --

(')

1926 -

(0

1927

485

1928

SSi

1929

62:

1930

678

ARKANSAS

1916_
1917-
1918-
1919.
1920-
1921-
1922-
1923-
1924.

2,344
2,521
1,993
2,135
2,317
2,383
2,447
2,612
2,554

For footnotes see p. 312.

1,644
1,955
1,624
1,721
1,513
1,275
1,527
1,669
1,670

$24,
23,
20,
27,
19,
9,
18,
22,
18,

791, 391
999, 993
279, 541
764, 783
704, 635
485, 493
439, 688
372, 775
080, 163

$487, 130
3, 962, 299
5, 747, 375
5, 792, 366
3, 590, 889
1,285,945
1,949,055
2, 360, 633
1,864,449

700
566
369
414
804
1,108
920
943

$2, 237, 367
1, 328, 146
1,800,431
2, 376, 525
6, 466, 235

12, 136, 631
8, 702, 914
7,213,801
6, 820, 639

STATISTICS OF INCOME

2^

Table 23.— Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax ' — Continued

ARKANSAS— Continued

Total
number
of re-
turns

Returns showing net income

Returns showing no net
income

Number of
returns

showing no
income
data—
Inactive
corpora-
tions

Year

Number

Net income

Tax 2

Number

Deficit

1925-

2,684
2.634
2,660
2,760
2,629
2,624

1,823
1,701
1,626
1,707
1,680
1,140

$22,899,479
18,597,044
16,260,478
17,064,011
17, 565, 967
6, 755, 416

$2,515,334
2,122,827
1, 810, 758
1.572,542
1,450,711
571,397

861
933
884
889
795
1,309

$5, 549, 165
10,396,812
12,106,704
9, 448, 999
6. 139, 868
19,093,901

150
164
154
17&

1926.

1927

1928

1929

1930 _,.

CALIFORNIA

17, 986
18, 369
15, 964
14, 716
14, 865
15, 181
16, 651
18, 386
19, 737
20, 263
21, 258
22, 162
22, 754
23, 206
23, 836

8,654

8,951

7,881

8,259

7,872

7,397

8,742

9,834

9,990

10, 539

10, 901

11,098

11,438

11,316

9,517

$279, 952, 569
322, 260, 909
226, 771, 653
342, 599, 672
282,825,053
194, 184, 282
303,048,110
369, 970, 234
376, 724, 853
417,825,949
426. 838, 778
447, 749, 712
552, 289, 223
512, 923, 444
324, 584, 256

$5,458,102
58, 384, 268
71, 857, 906
83, 513, 277
59, 574, 015
32,527,304
35, 465, 270
43, 033, 209
44,161,442
50, 533, 672
54,319,333
56, 529, 600
62,038,115
52, 960, 071
36, 114, 206

9,332
9,418
8,083
6,457
6,993
7,784
7,909
8,552
9, 747
9,724

10. 357
8,494
8,747
9, 243

11,538

$98, 845, 123

45, 810. 746

44. 974, 027

77, 837, 758

82, 887, 321

108, 549. 719

88, 755, 771

99, 996. 982

116. 945, 379

119,911,974

138, 640, 232

146, 148, 863

145. 858. 979

147, 570, 283

253, 756, 750

(')
«

(')
(')

(')
(.')
(')

2,570
2,569
2,647
2,781

COLORADO

7,479
7,618
7,170
6.704
6,812
6,559
6,855
6,344
6.494
6,399

6, 580
6,863
7,134
7,317

7, 267

2,986
3,539
3,273
3.107
2.976
2.340
2,720
2,636
2.891
2,983
3,071
3,144
3,342
3,311
2,941

$57, 043. 218
96,761,318
74, 209, 860
79, 287, 797
66. 034, 834
34, 041, 045
55, 835. 080
60, 490, 802
60. 846, 149
60, 448. 005
62, 872, 037
47, 758, 479
59. 932. 477
52. 349. 386
30, 943, 420

.$1, 115, 854
14, 656, 097
28. 033, 824
17, 590. 501
12, 801, 866
5, 964, 783
5, 546. 947
6, 182, 816
7, 024, 097
7, 077. 070
7,811,708
5,647,319
6, 108. 549
5, 084, 003
3, 090, 052

4,493
4,079
3,897
3,597
3.836
4,219
4,135
3.708
3,603
3.416
3.509
2.291
2,313
2,474
2,845

$13. 040, 522
12, 500. 521
11, 039, 270
16, 828. 247
18.021,558

134, 544, 456
29, 747, 821

25, 414, 654

26, 209. 210
26, 159, 041
21.333.038

27, 717, 320
17, 102, 817
21, 166, 262

28, 736, 849

«
(3)
(3)

(')
m
(3)
(')

1,428
1,479
1,532
1,471

CONNECTICUT

4,852
4,976
4,799
4,405
4,665
4,899
5,227
5,492
5, 782
5, 958
6.280
6.685
7,105
7,529
7,955

3,096
3,263
3,249
3,012
2,966
2,369
2,947
3,373
3.431
3,720
3,771
3, 935
4,302
4,558
3.698

$189,211,399
181, 855, 545
162, 323, 386
175, 757, 795
99, 993, 495
55. 306. 167
95, 297, 569
120. 934. 894
103.180,674
125,092,862
124, 029, 378
136,992.216
177. 470, 906
199. 914, 339
84,910,504

$3, 713, 384
44, 742. 693
65, 472. 179
39, 037. 803
18. 364. 729
7. 510. 812
10, 532, 844

13. 182. 336
11,848,127

14, 886. 873
15.645.630
16, 827, 368
19,569,911
20, 781, 847

9.169,764

1.756
1,713
1,550
1,393
1,699
2, .530
2,280
2,119
2,351
2,238
2, .509
2,283
2,326
2,486
3,742

$13, 042, 728
10,01.3,997
10,782,919
43. 107, 499
59, 227, 354
67, 583, 702
24, 144, 339
37. 594. 854
36, 792, 136
30, 543, ,543
40. 943, 399
27, lOS, 848
28, 197, 261
33, 654. 060
80, 185, 409

(2)
(*)
(')

w
(■)
(')
(')
(»)
(»)
(')
(5)

467
477
485
515

For footnotes see p. 312.

133873—32 20

300

STATISTICS OF INCOME

Table 23. — Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax i — Continued

DELAWARE

Total
number
of re-
turns

Returns showing net income

Returns showing no net
income

Number of

returns
showing no

Year

Number

Net income

Tax 2

Number

Deficit

income
data-
Inactive
corpora-
tions

1916

960

1.071

688

816

809

918

1,002

1,116

991

1,376

1,483

1,563

1,705

1,951

1,951

554
616'
384
466
401
383
481
588
594
780
811
845
984
1.068
888

$136. 270. 898
128, 477, 428
46, 730, 072
36, 679, 540
25, 227, 425
6, 066, 783
22, 716, 671
41,933,301
39,540,910
60, 931, 345
82, 896, 307
116, 890, 099
189, 783, 492
272, 455, 382
125, 272, 479

$2, 894, 425

29, 154, 615

19. 937, 765

8, 588, 857

3, 663, 003

943. 835

2, 278, 883

3, 976, 282

4, 703, 290
7, 664, 617

10, 815, 415
15, 547, 645
22, 067, 396
29, 423. 386
14, 548, 434

406
455
304
350
408
535
521
528
397
696
672
485
471
583
811

$1, 298, 688

8,097,909

1,939,002

2, 613. 379

6, 117. 027

13.626,704

11,569,175

9, 086, 570

12, 787, 463

10, 701, 129

13, 485, 133

22, 832, 110

9, 440, 376

34, 178, 027

45, 823, 303

(')

1917.-

(')

1918

(^)

1919—-

Q)

1920...

h)

1921...

(=)

1922

(')

1923

0)

1924

1925

0)

1926_-_

(')

1927

223

1928-. -.

250

1929

300

1930...

252

DISTRICT OF COLUMBIA

1916.
1917.
1918.
1919
1920.
1921.
1922.
1923.
1924.
1925.
1926
1927.
1928.
1929.
1930.

1,130
1,263
719
995
1,153
1,258
1,466
1. 576
1,656
1,753
1,888
1,988
2,220
2,329
2,317

663

821

552

659

659

716

822

923

942

1,081

1,077

1,070

1,126

1,197

1,124

$41, 460, 981
34. 393. 560
15, 100, 500
29, 746, 693
24, 366, 673
20,211,960
30, 390, 273
44. 483, 103
47, 457, 560
64. 493, 229
65, 987, 475
55, 838, 329
65, 898, 404
62, 909, 244
30, 330, 490

$778, 274
4, 117, 157

4, 792, 854
6,411,505
3, 670. 669
3, 421, 506
3, 196, 897
5, 360, 889
6, 745. 401
8, 119, 191
8, 671, 069
7, 225, 128
6, 422. 798

5, 460, 289
3, 285, 696

477
442
167
336
494
542
644
652
714
672
811
695
822
872
966

$2, 012, 380
1, 714, 056
1. 332, 284
2, 933. 847

3, 635, 912
11, 812, 424

6,211.642
5, 237, 736
6, 679, 819

4, 510, 589
7, 733, 936
8, 733, 836

11,526,873
10, 237, 366
15, 134, 686

FLORIDA

1916.
1917.
1918.
1919.
1920
1921.
1922
1923.
1924
1925,
1926,
1927,
1928
1929
1930,

2,869
2,991
3,023
2,845
3,229
3,472
3,885
4,353
5,224
8,284

10, 853
11,010
11,283
11, 119

11, 309

1,518
1,868
1, 685
1,671
1,842
1,646
2,049
2,466
3,094
5,478
4,702
3,443
3,368
3,489
3,469

$17, 670, 823
18, 677, 504
14, 073, 439
25, 285, 566
22, 417, 123
16, 166, 368
24, 513, 785
35, 398, 528
62, 343, 490

192, 320, 339
82, 638, 298
32, 218, 194
27, 064, 343
28, 114, 338
20, 922, 108

$351, 040

1,351

2, 401, 069

1,123

3, 005, 475

1,338

4, 314, 974

1,174

3, 919, 056

1,387

2, 226, 419

1,826

2, 618, 536

1,836

3, 821, 481

1,887

7, 006, 389

2,130

23, 616, 457

2,806

9, 624, 929

6,151

3, 412, 552

5,323

2, 275, 903

6,177

2, 210, 164

4,778

1, 676, 279

4,769

$4, 349, 172
5, 488, 638
5, 428, 470
11, 334, 636
8, 212, 404
16. 066, 850
12, 917, 006
11, 855, 447
14, 287, 771
26, 545, 679
73, 208, 376
93, 803, 280
75, 784, 359
73, 712, 820
63, 398, 460

GEORGIA

4,758
4,956
4,384
4,420
4,500
4,647
4,745
4,963
5,099

For footnotes see p. 312.

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923.
1924.

3,424
4,009
3,458
3,487
2,827
2,067
2,715
3,094
3,080

$56, 508, 639
73, 150, 726
72, 142, 676
83, 470, 756
61, 718, 452
31, 036, 614
56, 774, 636
63, 761, 487
60. 161, 660

082, 190
312, 967
978, 044
352, 256
504, 338
409, 673
204, 066
023, 858
636, 206

1,334

947

926

933

1,673

2,480

2,030

1,869

2,019

$5, 476, 047

5, 696, 973

6, 362, 453
6, 088, 122

20, 965, 605
39, 273, 973
17, 609, 991
16, 996, 464
22, 279, 976

STATISTICS OF INCOME

301

Table 23. — Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax ' — Continued

GEORGIA— Continued.

Total
number
of re-
turns

Returns showing net income

Returns showing no net
income

Number of

returns
showing no

Year

Number

Net income

Tax 2

Number

Deficit

income
data-
Inactive
corpora-
tions

1925

5,251
5,281
5,524
5,620
5,738
5,678

3,354
3,234
3,416
3,409
3,390
2,681

$67, 080, 735
61, 823, 773
70, 521, 198
64, 903, 089
62, 280, 928
23, 924, 817

$7, 699, 583

7, 564. 471

8, 320, 117
6, 891, 285
6, 104, 989
2, 252, 340

1,897
2,047
1,839
1,922
2,037
2,717

$18, 297, 398
23, 522, 021

19, 387, 376
18, 500, 350

20, 485, 642
39, 199, 809

(3)

269

1926

1927

1928

289

1929

311

1930 -.

280

HAWAII

571

396

617

417

480

337

521

357

534

368

587

315

604

351

586

364

607

393

594

380

633

429

686

445

734

455

784

448

785

413

$45, 704, 636
38, 002, 867
24, 023, 809
40, 922, 726
58, 284, 660
10, 584, 937
15, 159, 068

27, 706, 582
31, 529, 816
22, 148, 292
25, 849, 463

28, 349, 258
33, 455, 832
28, 828, 910
22, 836, 121

$889, 751

175

11,381,001

200

8, 014, 383

143

11,037,781

164

19, 228, 745

166

1, 605, 477

272

1, 750, 982

253

3, 037, 316

222

3, 625, 419

214

2, 794, 231

214

3, 396, 249

204

3, 715, 310

203

3, 883, 119

238

3, 045, 503

291

2, 643, 151

339

$1, 255, 144
355, 581
884,848
1, 448, 000
1,110,422
8, 694, 042
4, 427, 230
1, 475, 820
1, 109, 053
2,269,411

1, 666, 698

2, 200, 129

1, 696, 287

2, 894, 799
4, 787, 319

(3)

IDAHO

1,780
1,889
1,184
1,690
1,771
1,706
1,872
1,951
2,071
2,279
2,282
2,270
2,352
2,412
2,509

1,084

657

951

893

601

734

840

902

1,012

991

1,014

1,061

1,054

919

$10, 817, 234
14, 951, 419
7, 305, 194
11,399,127
9, 783, 905
2,229,211
6, 347, 527
10, 330, 884

6, 845, 563
9, 013, 870

7, 707, 149

5, 930, 441

6, 644, 819

7, 524, 958
4, 942, 993

$212, 526

811

2, 497, 452

805

1, 833, 894

527

1, 750, 435

739

1, 377, 922

878

203, 309

1,105

462, 751

1,138

965, 874

1,111

680, 401

1,169

975, 132

1,267

837, 110

1,291

587, 368

564

535, 238

553

505, 247

593

402, 616

790

$1, 934, 127
1, 954, 152

1, 603, 655

2, 529, 376
5, 685, 084

10, 309, 380
5, 436, 222
5, 320, 288

5, 828, 747
5, 195, 974

6, 219, 455
5, 915, 313
6, 839, 394
4, 619, 702
9, 156, 477

738
765
800

ILLINOIS

21, 931
22, 389
20, 406
20, 214
21, 127
22, 396
24. 184
25, 242
26. 414
27,239
28. 340
29. 248
30.444
31. 700
32,043

13, 451
14, 399
12, 920
13, 792
13, 413
11, 384
14, 360
15. 941
15, 959
16. 767
16, 986
16,913
17,668
17, 698
13, 389

$762,

1,133,

759,

833,

677,

381,

670.

752.

706.

851.

901.

836.

1.012.

1. 103.

145.412
758. 086
325. 582
157. 670
ISO, 274
144. 453
758, 004
649, 643
054, 194
832, 473
781, 956
587, 699
940. 140
647. 465
664, 164

$15,014,845

8,480

219, 018, 819

7,990

278, 662, 236

7,486

189, 321. 721

6,422

149, 048, 598

7,714

61, 308, 578

11,012

75, 884, 486

9,824

82.678,907

9,301

82, 467, 674

10. 455

105, 692, 356

10. 472

116, 558, 602

11.354

107,498,653

10, 052

115,222.042

10, 370

115, 132. 836

11,339

66, 135, 079

16. 780

$28. 596. 059
42. 739. 849
34. 350, 497
86, 029, 202
145, 320, 086
357, 312, 053
173,860,580
136, 524, 673
161,659.103
141, 187. 284
159. 686, 695
185. 949. 352
179,767,433
216,642,175
407, 149, 790

(3)

(')
(')
Q)

(3)
(')

(4
(3)

2,283
2,406
2,663
2,874

For footnotes see p. 312.

302

STATISTICS OF INCOME

Table 23. — Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax ^ — Continued

INDIANA

Total
number
of re-
turns

Returns showing net income

Returns showing no net
income

Number of

returns
showing no

Year

Number

Net income

Tax!

Number

Deficit

mcome
data-
Inactive
corpora-
tions

1916

8,546
9,019
8,589
8,788
9,275
9,397
10, 041
10, 399

10, 832
11, 057
11, 080
11,463

11, 703
11, 789
11, 663

5,881
6,849
6,090
6,227
5,885
4,991
6,241
6,721
6,556
6,826
6,889
6,821
6,836
6,881
5,289

$101, 751, 368
138, 322, 867
114, 146, 476
142, 371, 858
128,164,213

77, 168, 148
122, 163, 938
136, 413, 095
114, 989, 588
135, 335, 396
129, 343, 772
115, 769, 921
122, 603, 012
124, 079, 665

71,466,760

$2,001,337
28, 179, 169
40, 491, 541
33, 415, 702
27,463,390
12, 477, 850
13, 778, 424
15, 083, 619
12, 930, 267
15, 736, 200
15, 747, 699
13,965,445
12, 901, 862
11, 980, 232
7, 250, 243

2,665
2,170
2,499
2,561
3,390
4,406
3,800
3,678
4,276
4,231
4,191
3,343
3,561
3,705
5,186

$7, 985, 988
9, 985, 836

11, 206, 248

12, 825, 286
34, 967, 606
66, 997, 689
40, 050, 443
36, 019, 103
41, 903, 489
30, 881, 041

33, 416, 050
41,571,092

34, 983, 502
40, 187, 723
70, 089, 952

0)

(3)

1917

1918

1919

(3)

1920

(3)

1921

P)

1922

(3)

1923

(3)

1924

(')

1925

0)

1926

1,299
1,306

1927

1928

1929 .. -

1,203

1930

1,188

IOWA

1916

9,064
9,288
8, 257
7,798
8,899
8,643
8,839
9,025
8,961
9,048
8,843
9,050
8,643
9,116
9,125

5, 855
6,423
5,826
5,373
5,497
4,494
5,343
5,477
4,993
5,116
5,060
6,087
4,981
5,109
4,568

$57, 610, 384
77, 849, 313
60, 992, 499
71, 809, 349
59, 946, 718
35, 317, 084
49, 066, 144
57, 437, 108
49, 731, 876
56, 258, 659
56,751,215
53, 291, 854
65, 509, 670
68, 045, 529
46, 489, 265

$1, 113, 903
12, 517, 328
16, 100, 592
14, 122, 884
9, 414, 567
4, 183, 749

4, 768, 550

5, 842, 916

5, 284, 901
6, 302, 485

6, 686, 786
6, 163, 962
6, 604, 313
6, 398, 769
4, 573, 826

3,209
2,865
2,432
2,425
3,402
4,149
3,496
3,548
3,968
3,933
3,783
2,592
2,507
2,430
3,077

$16, 056, 263
4, 058, 366
6, 062, 843
11,338,925
26,444,863
37, 960, 690
21, 689, 190
23, 042, 436
25, 289, 672
24, 376, 794
25, 033, 368
19, 190, 248
18, 549, 651
20, 436, 342
28, 275, 704

(^)

1917

(0

1918

(')

1919

(')

1920

(')

1921

1922

S

1923

(')

1924

0

1925

0)

1926...

(')

1927

1,371

1928

1,155

1929

1,577

1930

1, 490

KANSAS

4,467
4,604
4,474
4,531
4,658
4,749
4,956
4,928
4, 985
6,003
6,280
5,191
5,228
5,192
5,308

3,299
3,680
3,353
3,436
3,202
2,852
3,115
2,987
3,184
3,132
3,253
3,122
3,268
3,278
2,846

$104, 070, 670
121, 396, 212

81, 794, 544
116,261,721
104, 600, 732

87, 549, 593
121, 146, 807

87, 085, 926

■84, 610, 712
109, 216, 206
131, 458, 924

99, 605, 616
108, 126, 632
134, 228, 182

74, 320, 733

$2, 073, 911

1,168

19, 611, 875

924

19, 619, 483

1,121

20, 987, 914

1,095

16, 637, 770

1,456

15, 101, 167

1,897

14, 445, 997

1,841

10, 270, 566

1,941

9, 832, 973

1,801

13, 442, 854

1,871

17, 017, 077

2,027

12, 807, 208

1,677

12, 099, 545

1,531

13, 952, 047

1,517

8, 241, 440

2,059

$2, 548, 187
5, 270, 237
5, 644, 387
7, 329, 727
19, 120, 098
22, 247, 520
14, 468, 330
17, 632, 728
16,351,310
13, 573, 394
12, 888, 990
29, 872, 526
10, 460, 044
12, 768, 097
29, 361, 949

KENTUCKY

6,405
5,580
4,307
4,571
4,804
4,757
5,119

For footnotes see p. 312.

3,439
3,853
3,143
3,075
3,079
2,617
3,316

$66, 619, 119
82, 896, 744

69, 821, 662

70, 688, 761
74, 869, 079
31, 877, 592
69, 668, 734

$1, 303, 454
17, 390, 723
23, 978, 936

15, 271, 104

16, 965, 239
4, 771, 760
7, 376, 137

1,966
1,727
1,164
1,496
1,725
2,140
1,804

$5, 561, 520
4, 169, 934
3, 702, 543
6, 446, 506
12, 865, 946
34, 306, 672
18, 085, 658

STATISTICS OF INCOME

303

Table 23. — Corporation returns for 1916 to 1930 by States and Territories:, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax ' — Continued

KENTUCKY— Continued

Year

Total
number
of re-
turns

Returns showing net income

Returns showing no net
income

Number

Number

Deficit

Number of
returns

showing no
income
data-
Inactive
corpora-
tions

5,153
5,225
5,295
5,479
5,718
5,894
5,668
5,764

3,381
3,226
3,418
3,403
3,397
3,457
3,316
2,767

$72, 582, 288
64, 974, 995
78, 148, 741
77, 202, 970
72, 269, 854
75, 154, 449
77, 305, 053
38, 452, 724

$8, 139, 710

7, 347, 437
9, 418, 224
9, 612. 262

8, 892, 758
8, 172, 028
7, 745, 933
3, 981, 810

1, 772 $13, 264, 642

1,999
1,877
2, 076
1,691
1,783
1,799
2,364

16, 972, 876
11,483,729
14, 471, 051

14, 493, 784

15, 998, 237

16, 387, 992
74, 305, 037

LOUISIANA

3,705
4,096
3,661
4,001
4,365
4,470
4,987
5,109
5,155
5,250
5,657
5,817
6,072
6,314
6,440

2,380
3,113
2,557
2,690
2,441
2,053
2,580
2,841
2,943
3,121
3,277
3,219
3,370
3,424
2,903

$52,633,117
88, 178, 618
57, 167, 621
88, 957, 200

67, 291, 639
27, 125, 000
51, 649, 253

68, 344, 723
54, 436, 362
64, 232, 938
62, 497, 081
56, 860, 797
60. 220, 625
53, 648, 140
33, 217, 314

$1, 047, 775

17, 557, 639

18, 300, 881
22, 785, 950
15, 427, 607

3, 905, 935
5, 483, 592
7, 543, 885

5, 934, 261
7, 268, 660
7, 554, 101

6, 752, 612
6, 122, 204

4, 980, 312
3. 096, 364

1,325
983
1,104
1,311
1,924
2,417
2,407
2,268
2,212
2.129
2,380
2,092
2,132
2,242
2,881

$5, 929, 989

6, 653, 731

5, 394, 984

8, 189, 629

26, 883, 684

40. 131, 350

44, 743, 533

23, 034, 850

24, 738, 179
26, 152, 664
26, 200, 382
28, 323, 044
27, 384, 846
32, 195, 852
51, 988, 388

MAINE

3,084
3,311
2,469
2.841
2,830
2,994
3,219
3,297
3,444
3,464
3,443
3,489
3,644
3,720
3,789

1,949
2,390
1,496
1,908
1,737
1,595
1,855
2,001
1,966
1,945
1,972
2,072
2,092
2,095
1,888

$38, 312, 774
55, 824, 590
25, 251, 628
48, 758, 261
43, 835, 668
30, 485, 349
40, 170, 194
44. 434, 980
31,347,813
39, 071, 919
32, 528, 974
36, 574, 450

34, 914, 666

35. 378, 748
24, 232, 269

$744, 773
8, 082, 526

7, 997, 729
10, 824, 757

8, 808, 774
5. 102, 019
4, 755, 360
4, 983, 800

3, 533, 832

4, 584, 431

3, 908, 753

4, 326, 805
3, 702, 506
3, 431, 942
2. 496, 359

1,135
921
973
933
1,093
1,399
1,364
1,296
1,478
1,519
1,471
1,042
1,133
1,180
1.476

$3, 936, 433
3, 475, 614
6, 490, 020

7, 148, 075

8, 382, 167
34, 487, 166
11,175.507
10, 320, 017
12,818,615
10, 186. 819
10, 464, 172
11,269,604

8, 974, 306
20, 792, 197
28. 486, 786

MARYLAND

4,039
4,250
3,498
3,885
4,662
4,246
4,599
4,783
5,202
5,461
5,621
5,787
5,970
6,189
5,922

2,584
2,897
2,529
2,647
3,012
2,073
2,520
2,810
2.933
3,090
3,188
3,162
3,144
3,334

$87, 284, 003
109. 891. 583
84, 761, 692
93, 967, 364
76, 902, 019
62, 791, 198
65, 766, 880
99, 326. 345
83, 492, 835
103, 664, 691
118,165,800
104,113,296
156, 351, 652
165. 645, 057
116, 375, 490

$1,658,036 ,
18,699,793 i
30,116,417
22.249,481
13,879,487
8,095,320 1
7, 355, 370
11.349,059
9,846,911

12, 753, 251
14, 934. 207
13. 188, 854
17, 573, 370
16, 850, 939

13. 224. 817

1.455
1,353
969
1,238
1,650
2,173
2,079
1.973
2.269
2,371
2, 433
1.882
2,067
2, 143
2.479

$4, 664, 013

7, 895. 451
4, 875, 517

8, 650, 851
22,765,511
37, 760, 712
23, 130, 838
16, 301, 840
21, 782, 532

19, 345, 232

20, 398, 160
36, 988, 167
25. 824, 764
30, 009. 770
57. 807. 757

For footnotes see p. 312.

304

STATISTICS OF INCOME

Table 23. — Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net incorm, and no income data, the number of
returns, net income or deficit, and tax ^- — Continued

MASSACHUSETTS

Total
number
of re-
turns

13, 273
13, 799
12, 622
13, 286
14, 150
14, 837
15, 867
15, 861
17, 101

16, 444

17, 639
18, 182

18, 851

19, 401

20, 070

Returns showing net Income

Number

8,350
9,849
8,501
8,894
8,142
7,199
8,922
9,486
9,412
9,631
9,752
9,907
10, 266
10, 383
8,316

Net income

$467, 503, 662
831, 735, 324
614, 896, 233
654, 556, 714
402, 527, 511
277, 810, 546
415, 230, 727
462, 478, 692
352, 209, 591
407, 768, 963
382, 931, 611
399, 971, 159
412, 506, 062
444, 569, 972
249, 537, 347

Tax'

$8, 927, 594
137, 224, 705
274, 088, 286
168, 931, 296
87, 847, 073
46, 939, 213
47, 813, 576
53, 151, 343
40, 796, 074
49, 269, 096
48, 500, 010
49, 174, 304
45, 923. 268
44, 619, 551
27, 837, 352

Returns showing no net
income

Number

4,923
3,950
4,121
4,392
6,008
7,638
6,945
6,375
7,689
6,813
7,887
7,149
7,501
7,980
10, 546

Deficit

$28, 086, 373
26, 540, 035
67, 643, 422
61, 866, 252
199, 140, 818
250, 489, 947
153, 696, 505
125, 643, 432
173, 656, 457
112, 722, 084
146, 128, 051
136, 207, 941
147, 014, 255
190, 760, 215
346, 662, 268

Number of
returns

showing no
income
data-
Inactive
corpora-
tions

MICHIGAN

9,823
9,993
9,021
9,626
10, 872
11, 426
11, 853
12, 174
12, 778
13,016
13, 553
14, 120
14, 920
15, 543
15, 758

6,362
7,162
5,951
6,637
6,704
5,209
6,571
7,294
7,429
8,103
8,282
7,953
8,655
8,631
6,045

$375, 253, 744
307, 749, 892
338, 729, 021
517, 774, 681
402, 047, 385
251,304,416
447, 225, 520
521, 024, 836
497, 940, 013
762, 997, 200
672, 422, 283
624, 658, 470
735, 670, 950
762, 434, 851
389, 342, 499

$7,362,945

3,461

60, 968, 508

2,831

143, 175, 293

3,070

159, 566, 677

2,989

102, 620, 785

4,168

61. 849, 089

6,217

50, 070, 746

5,282

60, 729, 137

4,880

59, 869, 257

5,349

96, 056, 344

4,913

88, 183, 330

5,271

81,971,438

■ 4,873

85. 310, 239

4,840

71, 628, 026

5,448

43, 857, 774

8, 063

$13, 792, 528

31, 405, 052

18, 492, 536

16, 956, 204

49. 535, 366

180, 495, 092

76, 326, 217

70, 047, 812

63, 963, 119

63, 876, 038

84, 481, 252

134, 299, 345

159, 476, 988

119, 044, 474

193, 927, 520

MINNESOTA

9,276
9,486
8,576
8,588^
9,316
9,177
10, 269
10, 568
10,800
10, 733
10, 965
11, 101
11, 302
11, 482
11, 476

6,916
7,235
5,787
5,946
5,821
4,710
6,547
6,796
5,783
5,999
5,870
6,910
6,229
6,316
5,491

$205, 685, 329

273, 447, 667

138, 101, 260

190, 433, 359

148, 473, 971

61,611.676

96, 881, 835

116,711,287

.111,844.643

131. 886, 399

130,211,654

117,223,824

155, 636, 570

146, 668, 780

87, 566, 089

$4, 053, 243
48, 898, 270
36, 645, 623
36, 325, 303
23, 338, 489

8, 476, 750
11,097,391
12, 604, 260
12, 698, 035
15, 796, 494
16, 155, 550
14, 227, 460
17, 090, 924
14, 697, 284

9, 224, 930

3,360
2,251
2,789
2,642
3,494
4,467
4,722
4,773
5,017
4,734
5,095
3,693
3,544
3,563
4,435

$12, 209, 895
18, 861, 338
10, 168, 846
11,484,989
24, 776, 907
68, 709. 897
38, 678, 456
36, Oil, 169
41, 333, 313
31,810,112
31, 055, 904
36, 398, 263
28, 225, 765
32, 732, 271
60, 139, 408

MISSISSIPPI

1,653
1,811
1,132
1,436
1,673
1,548
1,678
1,805

For footnotes see p. 312.

1,148
1,431

872
1,177
1,015

819
1.170
1. 253

$11,382,856
13, 714, 159
11,244,051
18, 702, 567
17, 374, 055
5,187,265
13,023,355
17,143,525

$222, 380
1, 927, 457
3, 180, 341
3, 766, 160
3, 280, 929
616, 643
1, 136, 723
1, 721, 120

505
380
260
259
558
729

$1, 714, 999

(2)

1, 397. 369

1, 694, 434

«

1, 277, 555

(')

7, 586, 273

(?)

9, 384, 206

s

3, 690, 726

4. 789. 735

«

STATISTICS OF INCOME

305

Table 23.— Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax '■ — Continued

MISSISSIPPI— Continued

Total
number
of re-
turns

Returns showing net income

Returns showing no net
income

Number of

returns
showing no

Year

Number

Net income

Tax 2

Number

Deficit

income
data-
Inactive
corpora-
tions

1924-

1,977
1,999
2,113
2,240
2,432
2,562
2,604

1,305
1,447
1,413
1,435
1,482
1,493
1,044

$13, 197, 415
15, 758, 775
13, 166, 440
12, 175, 942

12, 700, 024

13, 736, 947
6, 999, 753

$1, 335, 653
1, 663, 545
1, 435, 100
1, 241, 953
1, 066, 132
1, 130, 678
512, 460

672
552
700
674
780
894
1,293

$12,171,217
3, 797, 289
7, 404, 954
7, 861, 017

6, 779, 445

7, 728, 478
14, 364. 516

f3^

1925 -

1926-- -

1927

131
170
175
267

1928- -

1929

1930-

MISSOURI

14, 262
14, 840
13, 332

12, 764
13, 428

13, 735
14, 190

14, 562
15, 139

15, 673
16, 145

16, 370
16, 751
17, 223
17, 106

8,901
9,304
8,294
8,740
8,431
7,338
8,445
9,018
8,906
9,372
9,160
9,017
9,137
9,146
7,411

$222, 630, 602
303. 219, 274
258, 919, 402
286, 507, 230

226, 302, 500
129, 380, 452
203, 959. 349

227, 323. 356
225, 899, 300
272, 483, 866
267, 510, 006
239, 670, 651
256, 780, 500
262, 694, 594
162, 446, 149

$4, 347, 717
57, 452, Oil
103, 399, 779
70, 928, 260
48, 149, 874
19, 623, 827
23, 127, 247

25, 782, 472
26, 039, 340
33, 347, 365
33,947,811
30, 280, 874
27, 953, 085

26. 786, 038
17, 748, 477

5,361
5,536
5,038
4,024
4,997
6,397
5,745
5,544
6,233
6,301
6,985
5,627
5,711
6,068
7,691

$18, 999, 972
18, 557, 409
20, 533, 855
26, 162, 252
51, 549, 622
90, 199, 619

59, 551, 941
51, 267, 986
56, 248, 620
48, 706, 864
51, 022, 188
66, 959, 915

60, 573, 083
65, 537, 732

103, 085, 730

(})
(3)
(')

(')
(?)
(3)

(3)
(?)

w
(?)
(?)

1,726
1,903
2,009
2,004

MONTANA

3,613
3,774
3,804
3,337
3,571
3,782
3,922
3,865
4,028
3,907
3,866
4,020
3,708
3,585
3,350

2,019
2,430
2,359
1,770
1,586
1,183
1,435
1,424
1,489
1,609
1,686
1,837
1,933
1,822
1,419

$33, 580, 309
31, 302, 667
28, 821, 251
14, 867, 974
11, 531, 723
6, 104, 401
9, 069, 415
8, 815, 440
8, 948, 562
11,841,163
13, 936, 917
13, 312, 092
14, 643, 477
11,941.519
5, 581, 686

$663, 332

3,891,316

5, 463, 830

1, 766, 820

1, 243, 971

567, 728

890, 678

876, 050

841, 019

1, 196, 446

1, 519, 524

1, 361, 229

1, 249, 331

940, 562

378, 965

1,594
1,344
1,445
1,567
1,985
2,599
2,487
2.441
2,539
2,298
2,180
983
960
1,070
1,454

$3, 496, 541
3, 954, 547
3, 684, 462
5, 996, 423

13, 238. 676

14, 397, 838
9,111,489

12, 343, 115
8, 765, 873
7, 716, 215
6, 642, 616
9, 342, 514
5, 483, 184
6, 769, 981

10, 628, 715

1,200
815
693

477

NEBRASKA

4,561
4,684
4,464
4,610
4,873
6,092
6,102
4,858
4, 679
4,583
4,694
4,716
4,836
4,725
4,786

3,329
3,885
3,380
3,515
3,113
2,447
2,933
2,857
2,896
2,868
2,815
2,968
3,060
2,969
2,708

$35, 742, 854
46, 189, 285
33, 872, 984
46, 160, 163
31, 690, 995
18, 478, 322
26, 166, 141
25, 019, 824
26, 913, 914
30, 390, 919
27, 497, 556
26, 750, 144
30. 623, 670
30, 079. 150
21, 995, 936

$701, 490
6, 728, 566
8, 269, 550
8, 448, 905
5, 214, 041
2, 244, 920
2, 645, 915
2, 555, 243
2, 762, 866
3, 317, 807
3, 122, 134
2, 981, 537
2, 882, 277
2, 662, 466
2, 043, 076

1,232
799
1,084
995
1,760
2,645
2,169
2,001
1,783
1,715
1.779
1,296
1,251
1,352
1,706

$2, 186, 853
2. 809, 859
4, 045, 410
4, 864, 181
21,971,136
24, 154, 666
12, 068, 951
13, 204, 161
13, 116, 117
12, 537, 516
10, 177, 762
9, 461, 626
10, 355, 716
17, 306, 069
15, 628, 432

(?)
(')
(?)

h)

8

(3)

462
526
404
373

For footnotes see p. 312.

306

STATISTICS OF INCOME

Table 23. — Corporation returns for 1916 to 1930 by States and Territories, showing
for returns ivith net income, no net income, and no income data, the number of
returns, net income or deficit, and tax ' — -00111111116(1

NEVADA

Total
number
of re-
turns

Returns showing net income

Returns showing no net
income

NimDber of

returns
showing no

Year

Number

Net income

Tax 2

Number

Deficit

mcome
data —
Inactive
corpora-
tions

1916

939

1,051

440

958

1,193

1,244

1,268

1,156

1,049

1,029

969

874

1,026

1,033

1,022

318
399
206
285
338
274
329
337
327
351
326
314
353
351
309

$3, 778, 312
3, 805, 024
2, 288, 227
3, 336, 250
2, 032, 080
1, 332, 043

1, 723, 404

2, 558, 594

1, 661, 752

2, 341, 538
2, 881, 101
4, 108, 708
6,963,436
9, 771, 174
5, 547, 452

$75, 148
431, 467
438, 975
408, 712
232, 466
126, 634
150,011
225, 107
147, 158
214, 831
315, 794
486, 925
736, 162
971, 353
594, 841

621
652
234
673
855
970
939
819
722
678
643
253
281
315
401

$2, 092, 058
2, 676, 455
1, 876, 750

2, 324, 937
4, 881, 629
4, 294, 924
3, 666, 525

3, 293, 952
3, 378, 237
6, 442, 370
3, 076, 990
3,412,418
4, 601, 795

4, 329, 528
5, 845, 095

(3)

1917 .

(3)

1918

(3)

1919

W

1920-

(')

1921-

(5)

1922

(')

1923

1924 . ..

(3)

1925

1926 - ...

307

1927 - . .

1928 -

392

1929

1930-

367
312

NEW HAMPSHIRE

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930

1,052
1,177
1,275
1,003
994
1,021
1,074
1,121
1,175
1,198
1,183
1,227
1,322
1,349
1,396

748
890
997
727
682
591
689
750
704
758
715
754
767
803
707

$14, 861, 724
16, 319, 046
42, 223, 546
25, 505, 450
17, 061, 850
12, 712, 973

10, 783, 131
12, 673, 162

8, 535, 896
10,261,622

9, 293, 314
11,147,514

11, 398, 167
11, 948, 182

7, 455, 155

$285, 939
2, 999, 312
17, 636, 174
5, 977, 204
3, 307, 959
1, 625, 876
1,138,995
1, 404, 078

929, 840
1, 168, 632
1, 064, 656
1, 240, 353
1, 167, 830
1, 116, 811

720, 031

304
287
278
276
312
430
385
371
471
440
468
399
466
477
621

$1, 383, 921
1, 304, 969

1, 594, 443
917, 206

3, 176, 615
4, 875, 657
6, 404, 849

2, 515, 780

4, 392, 440

5, 780, 378
8, 052, 167

6, 099, 329
11, 104, 022

4, 781, 862
11,646,670

NEW JERSEY

1916
1917.
1918.
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930

9.777
10,112
8,807
9,392
9,896
10, 631
11,762
13, 062
14,229
15, 151
17, 480
19, 143
20, 509
21, 885
22, 489

5,750
6,222
5,503
6,035
6,876
5,545
6,892
8,120
8,580
9,494
10, 413
10, 783
11,310
11,646
9,945

$245, 706, 911
256, 292, 144
191. 018, 725
254, 570, 015
190, 785, 595
154, 208, 750
235, 261, 473
273. 897, 476
260, 526, 000
331,624,315
342, 090, 109
349, 484, 078
376, 247, 302
444, 894, 582
224, 871. 340

$4, 819, 514
47, 280, 689
59, 670, 460
65, 332, 488
33,301,120
25, 934, 801
27, 160, 690
31, 254, 966
30, 688, 913
39, 208, 726

42, 830, 414

43, 336, 568
41,171,307
45, 680, 190
24, 074, 963

4,027
3,890
3,304
3,357
4,021
5,086
4,870
4,942
5,649
5, 657
7,067
6,863
7,605
8,468
10, 711

$14, 598, 656
17, 573, 903
41, 398, 289
86, 090, 439
86, 207, 453
89,970,417
49, 644, 019
53, 746. 530
59,665,611
55, 326, 204
67, 550, 666
83, 001, 929
85, 635, 488
136, 749, 363
238, 325. 954

NEW MEXICO

1916.
1917.
1918.
1919.
1920.
1921.
1922.
1923-
1924.

979
1,103
965
940
797
961
941
953
1, 037

For footnotes see p. 312.

474
542
558
494
411
392
450
424
413

$15,138,196
14. 592, 888
6, 628, 744
4, 273, 632
3, 985, 982
2,177,450
3, 406. 636
2, 974, 836
2, 873, 952

$303, 499
3, 204. 692
1, 277. 469
577. 138
495, 388
216, 539
329, 732
269, 960
270, 885

505
561
407
446
386
569
491
529
624

$1, 104, 136
2, 336, 330

2, 256, 275

1, 956, 173

3, 447, 476

4, 707, 421
3, 388, 856

2, 894, 045

3, 441, 216

STATISTICS OF INCOME

307

Table 23. — Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax ^ — Continued

NEW MEXICO— Continued

Total
number
of re-
turns

Returns showing net income

Returns showing no net
income

Number of

returns
showing no

Year

Number

Net income

Tax 2

Nimjber

Deficit

income
data-
Inactive
corpora-
tions

1925 -

941
1,108
1,019
1,103
1,126
1,136

435
471
495
541
558
491

$3, 172, 807

3, 707, 875
3, 998, 320

4, 620, 555
4, 320, 225
2, 455, 485

$311, 179
395, 119
417, 713
415, 303
353, 891
178, 817

506
637
283
282
300
430

$2, 815, 352
3, 667, 859
2, 748, 105
2, 221, 217
2, 527, 200
3, 228. 122

(')

1926

(')

1927

241

1928

289

1929

26»

1930

21&

NEW YORK

44, 632
46,144
47, 535
48, 494
55, 495
57, 596

64. 862

69. 863
75, 043
79, 414
89, 617
96, 949

103, 372
107, 300
111,100

27, 777
29, 880
27, 760
30, 470
30, 349
27, 374
35, 504
40, 848
43, 406

46, 838
61, 424
53, 051
55, 008
55,304

47, 674

;2, 274,
2, 201,
2, 153,
2, 392,
1, 958,
1, 136,

1, 752,
2, 156,

2, 096,
2, 598,
2, 770,

2, 545,

3, 248,
3, 646,
2, 091,

661, 422
153, 456
317, 770
486, 064
629, 723
363, 439
190, 868
929, 895
541, 720
418, 524
885, 150
506, 995
916, 408
921, 991
540, 171

$44, 464, 771
394, 470, 651
807, 306, 499
501, 467, 755
353, 192, 684
168, 480, 511
200, 602, 150

248. 108, 254

246. 109, 308
322, 979, 149
356, 408, 976
324, 672, 838
367, 733, 278
383, 110, 174
238, 010, 215

16, 855
16, 264
19, 775
18, 024
25, 146

30, 222
29. 358
29, 015

31, 637

32, 576
38, 193
36, 108
40, 062
43, 865
54. 627

$139,
139,
169,
193,
471,
901,
541,
537,
520,
455,
517,
576,
573,
854,
1, 355,

221, 231
466, 814
764, 770
049, 765
267, 898
975, 895
970, 527
465, 537
316, 060
798, 999
071. 252
624. 818
661, 985
292, 019
500, 331

(0
(')

(')

h

(')
(»)

(>)

(')

7,79a
8.302
8,131
8,79»

NORTH CAROLINA

5,021
5, 165
4,212
4,396
4,812
4,914
5,714
5,987
6,085
6.267
6.450
6.501
6.669
6,570
6.544

3,438
3,986
3,362
3,501
3,143
2,529
3,486
3,810
3,529
3,762
3,686
3,688
3.462
3.009
2.161

$60, 882, 803
91,608,121
107. 028, 177
114,681,366
102, 277, 769
65, 426, 587
99, 169, 237
107, 931, 479
83, 731, 523
106, 623, 327
102, 878, 778
114,607,046
96, 562, 498
104, 313, 766
73, 172, 101

$1, 200, 185
20, 353, 098
50, 678, 099
29, 809, 916
23, 970. 252
12, 999, 480
11,465,957
12, 502. 613

9, 726, 312
12, 821, 971
13, 016, 769
14, 146, 627
10, 769, 650
10, 862, 756

8, 333, 930

1,583
1,169
850
895
1,669
2,385
2,228
2,177
2,556
2, 505
2,764
2,308
2,667
3,011
3,732

$3, 936, 837
3, 391, 146

2, 543, 401

3, 662, 723
14, 614, 276
22, 424, 732

9, 786, 038
11,656,029
19, 489, 850
14, 636, 347
22, 012, 600
16, 413, 483
20, 784, 146
26, 344, 075
36, 858, 968

505
540
550'
651

NORTH DAKOTA

2,769
3,124
2. 752
2.639
2.898
2.819
2.848
2,938
3,084
3,245
3, 445
3,471
3,528
3,425
3, 574

2,220
2,569
2,217
2.136
1,747
1,362
1,529
1,334
1,601
1,684
1,562
1,695
1,737
1.467
1,183

$10, 664, 421
9, 795, 608
9, 900. 661
9. 162, 029
6, 867, 604
4, 000, 679
4, 748, 221
3, 477, 845
5, 699. 606
7. 972, 051
6, 574, 165
5,411,978
6, 687, 850
4, 537, 607
2, 721, 265

$207, 064

2, 144. 686

1. 485. 977

1, 004, 639

731,555

337, 784

338, 363

215, 939

443, 397

547, 214

421.660

399, 437

320, 818

251, 247

132, 594

549

565

535

504

1,161

1,457

1,319

1,604

1,483

1,561

1,893

943

972

1,085

1,458

$1, 026, 359
1, 083, 398
883, 625
1, 414, 601
4, 841, 788
5, 494, 665
4, 572, 992
5, 348, 250
4, 778, 668
3,982,311
4, 864, 782
3, 150, 030

3, 220, 329
3, 844, 972

4, 533. 020

(«)
(»)

833
819
873
933

For footnotes see p. 312.

308

STATISTICS OF INCOME

Table 23. — Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax ^ — Continued

OHIO

Total
number
of re-
turns

Returns showing net income

Returns showing no net
income .

Number of

returns
showing no

Year

Number

Net income

Tax 2

Number

Deficit

income
data-
Inactive
corpora-
tions

1916

17, 660
17, 615
15,815
17, 088
18, 822
20, 091
21, 390
22, 097
22,754
23, 239
23, 475
24, 305
24, 722
25, 173
25,459

12, 251
13, 546
11, 394
12, 194
12, 302
9,555
12, 495
13, 758
13, 369
14, 266
14, 266
14, 020
14, 344
14, 299
10, 676

$630, 144, 978
936, 496, 775
643, 186, 133
619, 258, 196
660, 556, 917
235, 467, 847
419, 174, 756
538, 602, 037
442,810,151
664, 543, 064
530,119,098
505, 740, 230
589, 966, 142
687, 230, 541
301, 339, 374

$12, 364, 799

218, 117, 703

267, 344, 555

148, 160, 295

126, 262, 551

38, 881, 502

44, 710, 601

57, 442, 924

51, 129, 974

69, 182, 027

66, 541, 324

63, 487, 483

64, 775, 638

71, 392, 513

33, 041, 146

5,409
4,069
4,421
4,894
6,520

10, 536
8,895
8,339
9,385
8,973
9,209
8,901
8,942
9,516

13,365

$23,034,658
36, 780, 735
28,807,704
41, 388, 082
124, 983, 990
338, 788, 204
144, 661, 602
118, 996, 299
144, 560, 904
153, 510, 940
113,122,321
132, 171, 607
123, 830, 483
153, 560, 559
260,365,035

0)
(?)

(')

«

(')

(?)

(3)

(?)

(')
1,384
1,436
1,359
1,418

1917

1918

1919

1920..

1921

1922

1923

1924

1925

1926

1927...

1928..

1929..

1930..

OKLAHOMA

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930

7,150
7,364
6,321
5,904
6,564
6,669
5,750
5,709
5,729
6,608
5,835
6,132
6,456
6,671
6,944

3,431
3,872
3,261
3,295
3,004
2,301
2,701
2,615
2,929
3,141
3,299
3,271
3,512
3,649
2,948

$112, 338, 867
76, 978, 232
37, 626, 312
41, 622, 387
56, 880, 894
17, 729, 976
39, 456, 544
26, 788, 077
39, 221, 970
73, 912, 161
84, 300, 599
56, 608, 465
79, 233, 405
105, 607, 364
71, 297, 425

$2, 196, 340
14, 476, 725
10, 324, 532
8, 614, 021
9, 554, 269

2, 510, 336

3, 924, 253
2, 700, 605
3, 969, 267
8, 025, 171

10, 327, 122
6, 368, 039
8, 124, 164
9, 794, 658
7, 739, 213

3,719
3,492
3,060
2,609
2,560
3,268
3,049
3,094
2,800
2,467
2,536
2,090
2, 177
2,169
3,073

$6, 126, 976
7,334,419
11, 974, 054
21, 337, 279
26, 614, 608
57, 665, 489
47, 004, 612
64, 042, 501
42, 571, 798
27, 331, 697
32, 927, 563
45, 640, 673
36, 289, 113
28, 448, 151
69, 417, 719

OREGON

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930

5,022
5,352
4,398
4,252
4,588
4,840
6,134
6, 301
5,647
5,850
6,144
6,350
6,673
6,863
7,012

2,108
2,642
2,421
2,260
2,236
1,948
2,399
2,592
2,733
2,910
3,003
3,028
3,131
3,105
2,690

$18, 732, 510
34, 385, 889
34, 694, 323
48, 138, 408
39, 521, 816
17, 030, 724

27, 892, 453
35, 418, 795
29, 088, 366

28, 652, 483
26, 867, 008
23, 694, 486
29, 384. 715
30, 026, 503
17, 009, 781

$357, 644
6, 331, 770
12, 277, 923
14, 976, 082
8, 503, 630

2, 368, 688

3, 029, 367
3, 630, 726
3,106,610
3, 153, 701
2, 994, 717
2, 493, 716
2, 736, 918
2, 600, 773
1, 516, 892

2,914
2,710
1,977
1,992
2,352
2,892
2,735
2,709
2,914
2,940
3,141
2,172
2,232
2,345
2,979

$13, 477, 766
8, 403, 391
8, 074, 512
10, 428, 383
23, 197, 837
26, 171, 593

20, 327, 675
14, 470, 563
40, 856, 244
16, 873, 653

21, 240, 211
21, 736, 061
18, 903, 585
20, 409, 805
37, 439, 083

PENNSYLVANIA

1916.
1917-
1918-
1919-
1920.
1921-
1922.
1923.

20, 460
20, 834

18, 473
16,944
18, 827
19,806
21, 354
22,656

For footnotes see p. 312.

$1, 122, 447, 066
1,476,471,639
963, 262, 739
902, 728, 720
971, 681, 884
431, 800, 206
683, 697, 493
902, 478, 647

$22, 276, 545
387, 895, 679
385, 262, 742
198,978,411
208, 770, 846
73, 124, 667
78, 956, 643
104, 619, 295

7,561
7,290
6,477
5,844
6,815
10, 141
9,098
9,178

$55, 724, 045
54, 047, 668
43, 981, 200
52,215,031
106, 652, 862
266, 641, 775
173, 995, 154
136, 776, 201

STATISTICS OF INCOME

309

'Table 23. — Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax ' — Continued

PENNSYLVANIA— Continued

Total
number
of re-
turns

Returns showing net income

Returns showing no net
income

Number of

returns
showing no

Year

Number

Net income

Tax'

Number

Deficit

income
data-
Inactive
corpora-
tions

1924

23,429
23, 502
24,173
24, 883
25, 558
26, 357
26,577

12,988
13, 569
13, 820
13, 193
13, 370
13, 8S0
11, 254

$730, 528, 286
891,119,486
941,818,944
806, 494, 048
905, 714, 567
1, 060, 023, 187
565, 536, 120

$87, 512, 252
111,207,111
122, 361, 366
104, 134, 847
104, 000, 212
112,112,660
64, 380, 325

10, 441
9,933

10, 353
9,330
9,665
9,795

12,549

$158, 156, 630
151, 087, 052
150, 306, 532
188, 396, 811
181, 313, 094
193, 501, 282
316, 422, 080

(')

1925-

(')

1926

(})

1927

2,360

1928

2,523

1929

2,682

1930--

2,774

RHODE ISLAND

2,133

1,353

2,271

1,340

1,617

1,023

1,748

1,177

1,837

1,146

2,028

1,043

2,237

1,250

2,353

1,441

2,455

1,310

2,503

1,419

2,566

1,368

2,688

1,536

2,871

1,628

2,964

1,650

3,068

1,370

$71, 874, 276
76, 653, 837
78, 399, 455

112,140,991
55, 944, 450
44, 843, 583
61, 613, 177
70, 428, 803
44, 861, 723
50, 375, 599
43, 395, 772
49, 045, 878
51,732,377
54, 487, 241
23, 344, 797

$1, 395, 766

: 780 1

17, 236, 710

931 1

35, 882, 763

594

31, 032, 854

571

11,623,889

691

8, 447, 999

985

7, 303, 249

987

8, 213, 788

912

5, 236, 749

1,145

6, 018, 592

1,084

5, 476, 879

1,198

5, 790, 707

947

5, 585, 311

1.000

5, 503, 588

1,067

2, 677, 226

1,450

$1, 834, 238
2, 802, 820
10, 296, 798
5,575,311
27, 689, 027
34, 488, 097
25, 541, 260
25, 341, 069
37, 321, 858
24, 129, 917
22, 640, 088
16, 193, 305
15, 106, 989
19, 730, 964
57, 782, 959

(?)
(»)
(^)

(•)
(«)
(')

(•8)

<')
(')
(')

205
243

247

248

SOUTH CAROLINA

3,915
4,087
3,554
3,501
3,874
3,760
4,006
4,171
4,104
3,924
3,822
3,713
3,817
3,759
3,626

2,390
2,771
2,549
2,454
2,219
1,567
2,027
2,368
2,111
2,158
1,768
1,768
1,710
1,597
1,229

$23,512,698
54, 561, 644
58, 292, 576
63, 423, 640
53, 342, 402

14, 486, 665
29, 325, 430
34, 067, 477
14, 250, 797
20, 003, 470

15, 324, 801
24, 790, 792
17, 815, 740
16, 160, 909

6, 281, 234

$445, 222

9, 069, 122

26, 302, 736

17, 751, 128

15, 680, 744

1,917,328

3, 019, 195

3, 369, 771

1, 372, 469

1,912,104

1,692,911

2, 693, 817

1, 804, 383

1, 464, 494

525, 487

1,525
1,316
1,005
1,047
1,655
2,193
1,979
1,803
1,993
1,766
2,054
1,548
1,709
1,775
2,031

$6, 438, 981
1,670,819

1, 814, 723

2, 393, 370
14, 333, 302
17, 896, 940

9, 518, 405

7, 827. 952
12, 435. 208
12, 046, 959
12. 468. 188

8, 612, 131
9, 368, 341

11, 462, 544
25, 630, 017

(5)
(')
(')
(»)
(')

h
('J

397
398
387
366

SOUTH DAKOTA

2,442

1,744

2,588

2,172

2,202

1,732

2,337

1,887

2,564

1,571

2,213

1,062

2,813

1,525

2,856

1,536

2,970

1, 559

2,838

1,576

2,872

1,354

3,008

1,665

2. 954

1,712

3,071

1,685

3,127

1,514

$7, 924, 094
10, 856, 357
9, 704, 447
12, 080, 876
7, 703, 223
3,161,372
4, 559, 706
4, 222, 579

4, 792, 550

5, 257, 250
3, 436, 814

5, 230, 326

6, 229, 593
6, 295, 795
4, 845, 501

$155, 845

1, 780, 969

2, 001, 261
1, 859, 544
1,043,011

224, 584
313,282
296, 618
355. 445
426, 159
256, 921
387, 136
394,344
394, 531
293, 708

698

416

470

450

993

1,151

1,288

1,320

1,411

1,262

1,518

704

677

816

$2, 708, 153
729, 587
850, 006
1,031,281
4, 472, 331
4, 725, 659
3, 703, 884
4, 062, 127
4, 022, 924
3, 357. 254
3, 926, 672
2, 893, 846
2, 336, 842
2, 783, 680
3, 441, 056

63»
565
570
615

For footnotes see p. 312.

310

STATISTICS OF INCOME

Table 23. — Corporation returns for 1916 to 1930 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax '—Continued

TENNESSEE

Total
number
of re-
turns

Returns showing net income

Returns showing no net
income

Number of

returns
showing no

Year

Number

Net income

Tax 2

Number

Deficit

income
data-
Inactive
corpora-
tions

1916 ..

4,670
4,714
4,186
4,392
4,742
4,753
4,906
4,860
5,100
4,801
4,955
5,039
5,213
5,338
5.408

2,961
3,565
2,984
3,093
2,788
2.428
3,005
3,084
3,074
3,047
3,047
3,054
3,039
3,032
2,463

$48, 737, 212
68, 770, 977

53, 465, 096
69, 106, 207
52, 402, 287
30, 607, 384
57, 724, 465

54, 321, 630
52, 089, 336
66, 906, 463
66, 926. 646
61, 403, 025
65, 892. 917
59. 532, 771
33, 117, 367

$949, 638
12, 841, 971
19,108,846
16, 654, 261
11, 682, 935
6, 127, 723

6, 265, 767
5, 900, 220
5, 789, 104

7, 792, 719
8, 176, 829
7, 404, 893
7,039,468
5, 744, 440
3, 363, 850

1,709
1,149
1,202
1,299
1,954
2,325
1,901
1,776
2,026
1,754
1,908
1,577
1,747
1,852
2,483

$5, 949, 294
8, 002, 654
5,195.757
6, 691, 439

19, 381, 347
26, 398, 967
12, 750, 418
15, 591, 285

20, 990, 555
12, 677, 414

17, 420, 527

18, 545, 018
18, 068, 755
24, 702, 126
46, 887, 973

(»)

W
(«)

(8)

(»)
(')
(')
(')
(»)

408
427

1917.

1918 ...

1919 ...

1920-.. .

1921.

1922.

1923

1924

1925

1926

1927

1928

1929

454

1930..

462

TEXAS

8,693
9,039
8,198
8,709
8,571
9,185
9,591

10, 227
10,787

11, 245

11, 970

12, 930
14, 238

14, 552

15, 431

6,827
6,974
6,765
6,957
6,183
4,739
5,497
6,273
6,815
6,890
7,253
7,624
8,293
8,156
6,660

$123, 581, 835

208, 191, 837

124, 123, 481

128, 674, 523

127, 546, 820

65, 392, 138

94, 059, 389

102, 801, 770

150,501,590

206,658,194

199, 524, 527

142, 338, 038

173, 980, 186

189, 131, 653

97. 054, 498

$2, 352, 057

2,866

36,004,391

2,065

34, 459, 689

2,433

28, 772, 317

2,752

23, 264, 395

3,388

10, 477, 598

4,446

10, 466, 223

4,094

11. 038, 403

3,954

16, 819, 180

3,972

24, 862, 385

4,355

24, 863, 040

4,717

17, 051, 098

4,353

18, 441, 180

4,761

18, 193, 363

5,243

9, 738, 593

7,362

$13, 119, 046

12, 605, 058

13, 964, 819
58, 749, 641
54, 694, 678

107, 556, 513
75, 424, 343
68, 461, 272
50, 576, 805
45, 913, 933
62,191,067
57, 302, 815
68,852,115
66, 898, 581

106, 850, 621

3,481

1,616

3,546

1,826

2,542

1,170

2,872

1,442

3,094

1,420

3,086

1,156

3,051

1,349

3,046

1,468

3,096

1,483

3,120

1,635

3, 083

1,637

3,125

1, 689

3,608

1,712

3,246

1,646

3,301

1,392

$57, 600. 820
49,028,217
19,170,237
23, 992, 237

15, 613, 096
8, 570, 716

16, 528, 900
. 22,517,474

19, 351, 566
21, 297, 449

18, 565, 796
17,178,821

20, 363, 458

19, 932, 652
11,322,667

$1, 145, 035
7, 349, 631
6,147,459
3, 995, 547
2, 607, 222
1, 019, 901

1, 473, 936
1,833,488
2, 098, 81 1
2, 431, 578
2, 182, 905
1,951,660

2, 003, 533
1, 813, 568
1, 054, 966

1,866
1,720
1,372
1,430
1,674
1,931
1, 702
1,677
1,613
1,485
1,546
913
932
888
1,173

$4, 098, 272

5, 385, 718
8, 184, 881

6, 604, 428
11,679,579
20, 997, 642

9, 401, 418
8, 137, 648

7, 727, 188
9, 698, 262
9,894,309
9, 636, 529

8, 750, 964
8, 581, 567

14, 324, 989

VERMONT

906

936

736

751

916

932

1,036

1,038

1.060

609
719
618
561
620
552
682
755
683

$9,201,351
12, 630, 109

9, 261, 162
12, 480. 258
11,268,793

6,313,221

9, 245, 945
12,163,457

9, 133, 396

$180, 639

296

2, 200, 582

217

3, 564, 707

218

2, 876, 785

190

2, 106, 179

296

784,929

380

972, 216

354

1, 261, 188

283

1,011,271

377

$1,216,891
1, 527, 163
1,182,666
963, 854
2, 315. 356
5, 114, 274
3, 626, 931
2, 983, 699
3, 774, 774

For footnotes see p. 312.

STATISTICS OF INCOME

311

Table 23. — Corporation returns for 1916 to 19S0 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax ' — Continued

VERMONT— Continued

Total
number
of re-
turns

Returns showing net income

Returns showing no net
income

Number of

returns
showing no

Year

Number

Net income

Tax-'

Number

Deficit

income
data-
Inactive
corpora-
tions

1925

1,088
1,096
1.089
1,112
1,120
1,120

708
699
683
724
704
572

$10,237,937
10, 429, 322

9, 926, 674
10, 314, 266
10, 254, 589

5, 287, 457

$1, 218, 235

1,230,132

1, 164. 237

1, 038, 308

962, 763

491, 254

380
397
348
342
357
492

$3,469,910
4, 178, 051
5,571,051
4,597,934
9, 641. 572
6, 215, 430

(3)

1926.

(3)

1927

58

1928

46

1929

59

1930

56

VIRGINIA

5, 950
6,012
5,009
5,027
5,280
5,288
5.643
5,957
6,018
6,214
6,358
6, 485
6,785
7,168
7.139

3, 457
3,863
3.418
3,423
3.184
2,705
3,268
3,711
3,675
3.834
3,795
3,795
3,835
3,837
3,241

$93. 482, 931
136, 977. 815
107, 670, 674
128, 641, 705
96, 353, 038
54, 450, 456
83. 014. 730
94,500,115
82, 086. 981
112, 23«, 006
135, 858, 624
123. 647, 900
118,504,599
132, 956, 424
110,674,829

$1, 709, 418
18. 948, 380
31, 014, 980
25, 615, 375
18, 210, 785
6, 396, 129
9, 534, 323
10, 835. 110
9, 392, 478
13, 405, 461
17, 283, 674
15. 770, 458
13.166,376
13, 793, 936
12, 519, 433

2,493
2,149
1,591
1,604
2,096
2, 583
2,375
2.246
2.343
2,3»0
2, 563
2,137
2,337
2,613
3,185

$6. 094, 518

5, 881, 174

6, 331, 569
11,230,411
33, 006, 225
32, 457, 366
25, 666, 918
27. 636. 0a3
27, 703, 922
38, 639, 838
17, 389. 272
22, 530. 747
18, 790, 382
22, 534, 628
44, 413, 507

553
fil3
718
713

WASHINGTON

9,908
9.043
9,287
9, 059
9,598
9,701
9,802
9,786
10, 095
10, 191
10, 748
10, 977
11, 847
12, 159
12, 709

4,071
4.942
4, 369
4,744
4,522
3,540
4,327
4,884
4, 855
5. 259
5, 305
5, 355
5,874
5,924
4.934

$53. 468, 785
84, 300, 592
70, 751, 208
96. 005, 295
79, 194, 723
34, 231, 6.88
59. 864, 574
83. 737, 488
54, 809, 158
63, 838, 646
63,300,511
62, 700, 449
75, 391, 047
76, 230, 227
31, 491, 683

$1, 054, 032
14, 143, 322
23, 869, 313
24. 166, 134
15, 319, 807
4, 360, 752
6, 195, 157
8. 999. 412
5, 850, 662
7, 122, 278
7, 285, 819
7, 222, 231
7, 419, 216
6, 985, 766
2, 685, 657

5,837
4,101
4,918
4,315
5. 076
6,161
5, 475
4,902
5,240
4,932
5,443
3,748
3,799
4, 058
5,306

$20,741,050
12.909,918
19.222,612
16,781,728
38, 489, 170
51,368,014
31,441,777
26, 503, 053
31, 770, 309
29, 367, 037
33, 503, 266
33, 997, 344
31, 004, 392
31.683,927
57, 351. 262

(3)

(')
(')
(3)
(')
(')

(')
(')
(')

1,874
2,174
2,177
2,469

WEST VIRGINIA

4,381
4,559
3,519
4,004
4,473
4,623
4,848
5.062
5,366
5.205
5,142
5, 239
5,145
5,173
5,101

2,668
3,008
2,410
2,448
2,867
2.383
2.962
3.088
2,818
2,843
3,000
2,928
2,773
2,873
2,477

$66, 409, 707
109, 543, 951
158, 550, 172
74, 646. 962
134, 304, 029
42, 702, 204
71, 767, 773
73, 477, 884
50, 06o, 172
64, 525, 291
76, 151,.TO1
57, 023. 969
51, 922, 822
59, 046, 703
27. 487, 239

.$1,314,023
28,631.705
34, 955, 959
17, 709, 906
37. 908, 065

7, 288, 242
7,871,828

8, 344, 075
5, 635, 527
7, 632, 661
9,41.5,061
6, 995. 769
6, 445, 406
5,757,011
2, 646, 573

1.713
1,551
1.109
1,556
1.606
2.240
1.886
1,974
2,548
2,362
2,142
1,825
1.910
1,843
2,108

$4, 148, 166

4. 900, 753

9, 073, 708

6. 905, 569

9, 090, 400

37, 807, 355

13. 846. 191

20,C16,4.'i7

28, 027, 542

23. 393, 066

18,899.981

23, 073, 304

19, 963, 689

17, 257, 822

21, 379, 803

486
462
457
516

For footnotes see p. 312.

312

STATISTICS OF INCOME

Table 23. — Corporation returns for 1916 to 19S0 by States and Territories, showing
for returns with net income, no net income, and no income data, the number of
returns, net income or deficit, and tax ' — Continued

WISCONSIN

Total
number
of re-
turns

Returns showing net income

Returns sliowing no net
income

Number of

returns
showing no

Year

Number

Net income

Tax 8

Number

Deficit

mcome
data-
Inactive
corpora-
tions

1916

11, 635
11,923
10,961
10, 154
11, 198
12, 142

12, 596

12, 797
13, 144

13, 489
13, 827

14, 456

15, 393
15, 836
16.009

IM*>

6,857
7, 469
6,889
6,875
6,972
6,009
7.127
7,881
7,679
8,141
8, 253
8,567
8,828
8,810
6.777

$132, 762, 577
149,917,972

76, 642, 276
172, 213, 124
163.938,038

71, 382, 306
129,878,747
1,50, 217, 630
132, 284. 875
171, 192, 887
187, 043, 641
185, 418, 099
184, 569, 354
198, 397, 599
103, 139, 633

$2, 615, 579
30, 893, 450
60, 827, 480
42, 364, 151
38, 387, 397
11, 027, 236
14, 204. 878
16, 386, 929
15.113,200
20, 325, 149
23, 192, 758
23,117,908
20, 122, 264
19,928,164
10,920,503

4,778
4,454
4,072
3, 279
4,226
6,133
5.469
4,916
5,465
5,348
5, 574
4,172
4,681

$10, 350. 167
8, 894; 622
3, 054, 148
9,049.810
39, 464, 067
80, 569, 408
45. 799, 114
37, 604. 961
36,919,635

35. 078, 061

36, 632, 012
39, 756, 032
45. 955. 101

(^)

1917 . .

(')

1918

(^)

1919

(3)

1920

(3)

1921

(3)

1922

(')

1923

(^)

1924 .

(')

1925

1926

1927 --

1,717

1928 -.-

1,884

1929

5,079 ; 47,430,472
7,234 1 73,340.050

1,947

1930

1,998

WYOMING

1916
1917
1918
1919
1920
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930

1,291
1,341
1,303
1,651
1,707
1,663
1,661
1,636
1,527
1,451
1,418
1,402
1,441
1.468
1,440

694
839
581
805
706
601
710
747
761
789
776
788
881
798
721

$8, 895, 659
9, 78.5. 041
6,861,873
8, 039, 590
5, 652. 692
3, 250, 804
4,959,118
5, 322, 717
4,411.941
8, 187, 858
5, 232, 669
4, 920, 111
5, 737, 269
3,975,846
3, 065, 778

$170, 818
1, 675. 681
1, 875, 018
1,276,917
818, 334
355, 478
465, 724
512, ,"162
391,311
884, 463
533, 681
491, 747
456, 749
262, 169
202, 889

597
502
722
846
1,001
1,062
951
889
766
662
642
413
364
450
492

$934, 223
1, 408, 804
1, 668, 414
3, 102, 550
9,566,011
8, 926, 569
6. 000, 804
5, 656, 767
5, 329, 329
3, 865, 360
3, 569, 376
3, 856, 435
2, 677, 567
3, 690, 718
3.991,481

201
196
220
227

1 Changes in the revenue acts affecting the comparability of statistical data from income tax returns of
corporations are summarized on pp. 322-325.

» Includes war-profits and excess-profits tax for the years 1917-1921 and for 1922, tax on net income earned
from July 1, 1921, to Dec. 31, 1921, reported on fiscal year returns of corporations whose accounting period
terminated after Dec. 31, 1921, but prior to July 1, 1922.

3 Not available.

SYNOPSIS OF

INCOME AND PROFITS TAX RATES

ESTATE TAX RATES

CREDITS AND EXEMPTIONS

AFFECTING THE COMPARABILITY OF DATA IN

"STATISTICS OF INCOME"

313

SYNOPSIS OF INCOME AND PROFITS TAX RATES, ESTATE TAX RATES,
CREDITS, AND EXEMPTIONS AFFECTING THE COMPARABILITY OF
DATA IN "STATISTICS OF INCOME"

INDIVIDUALS

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

B. Individual surtax rates, under the revenue acts of 1913 to 1928,
inclusive.

C. Individual supplemental income tax rates and tax credits, under
the revenue acts of 1917 to 1928, inclusive.

CORPORATIONS

D. Corporation income and profits tax rates, exemptions, and
credits, under the revenue acts of 1909 to 1928, inclusive.

ESTATES

E. Federal estate tax rates, specific exemption, and credits against
estate tax, under the revenue acts of 1916 to 1928, inclusive.

133873—32 21 316

316

STATISTICS OF INCOME

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STATISTICS OF INCOME

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318

STATISTICS OF INCOME

B. — Individual surtax rates under the revenue acts of 1913 to 1928, inclusive
[Applicable to citizens and residents of the United States and to nonresident aliens]

Revenue act of 1913, applicable to incomes
for period Mar. 1, 1913, to Dec. 31, 1915

Amount of net income

Rate
(per
cent)

Total
surtax

$20,000 to $50,000

1
2
3
4
■ 5
6

$300

$50,000 to $75,000

800

$75,000 to $100,000

1,550

$100,000 to $250,000

7,550

$250,000 to $500,000

20, 050

Over $500,000

Revenue act of 1916, applicable to incomes for 1916

Amount of net income

Rate
(per
cent)

Total
surtax

$20,000 to $40,000

1
2
3
4
5
6
7
8
9
10
11
12
13

$200

$40,000 to $60,000

600

$60,000 to $80,000

1,200

$80,000 to $100,000

2,000

$100,000 to $150,000

4,500

$150,000 to $200,000 -

7,500

$200,000 to $250,000

11,000

$250, 000 to $300,000 .

15,000

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

33,000

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

83, 000

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

138, 000

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

198,000

Over $2,000,000- -

Revenue act of 1917, applicable to Incomes for 1917

Amount of net income

$5,000 to $7,500

$7,500 to $10,000

$10,000 to $12,500

$12,500 to $15,000

$15,000 to $20,000

$20,000 to $40,000

$40,000 to $60,000

$60,000 to $80,000

$80,000 to $100,000

$100,000 to $150,000.—
$150,000 to $200,000..-
$200,000 to $250,000....

$250,000 to $300,000

$300,000 to $500,000....
$500,000 to $750,000....
$750,000 to $1.000,000..
$1,000,000 to $1,500,000
$1,500,000 to $2,000,000
Over $2,000,000

Rate
(per
cent)

Total
surtax

1

$25

2

75

3

150

4

250

5

500

8

2,100

12

4,500

17

7,900

22

12,300

27

25,800

31

41,300

^7

59,800

42

80, 800

46

172, 800

50

297, 800

55

435, 300

61

740, 300

62

1,050,300

63

Revenue act of 1918, applicable to incomes for 1918,
1919, and 1920, and revenue act of 1921, appli-
cable to incomes for 1921

-Amount of net income

$5,000 to $6,000

$6,000 to $8,000

$8,000 to $10,000

$10,000 to $12,000....
$12,000 to $14,000...-
$14,000 to $16,000....
$16,000 to $18,000....
$18,000 to $20,000-...
.$20,000 to $22,000....
$22,000 to $24,000.—
$24,000 to $26,000.. . _
$26,000 to $28,000.. . -
$28,000 to $30,000.. . -
$30,000 to $32,000....
$32,000 to $34,000....

$34,000 to $36,000

$36,000 to $38,000...-
$38,000 to $40,000.. . -
$40,000 to $42,000.. . -
$42,000 to $44,000.. . -
$44,000 to $46,000.. . _
$46,000 to $48,000... _
$48,000 to $50,000... -
$50,000 to $52,000...-
$52,000 to $54,000...-
$54,000 to $56,000....
$56,000 to $58,000...-
$58,000 to $60,000...-
$60,000 to $62,000....
$62,000 to $64,000..--
$64,000 to $66,000....
$66,000 to $68,000....
$68,000 to $70,000.. . _
$70,000 to $72,000...-
$72,000 to $74,000...-
$74,000 to $76,000....
$76,000 to $78,000....
$78,000 to $80,000....
$80,000 to $82,000....
$82,000 to $84,000...-
$84,000 to $86,000....

$86,000 to $88,000

$88,000 to $90,000....
$90,000 to $92,000....
$92,000 to $94,000..-.
$94,000 to $96,000....
$96,000 to $98,000...-
$98,000 to $100,000...
$100,000 to $150,000..
$150,000 to $200,000..
$200,000 to $300,000..
$300,000 to $500,000..
$500,000 to $1,000,000
Over $1,000,000

Rate
(per
cent)

Total
surtax

50

110

190

290

410

550

710

890

1,090

1,310

1,550

1,810

2,090

2,390

2,710

3,050

3,410

3,790

4,190

4,610

5, 050

5,510

5,990

6,490

7,010

7,550

8,110

8,690

9,290

9,910

10, 550
11,210

11, 890
12, 590
13, 310
14, 050
14, 810

15, 590

16, 390

17, 210
18, 050
18, 910
19, 790
20, 690
21, 610
22,550
23, 510
49, 510
77, 510

137, 510
263, 510
583, 510

STATISTICS OF INCOME

319

B. — Individual surtax rates under the revenue acts of 1913 to 1928,
inclusive — Continued

Revenue act of 1921, applicable to incomes for
1922 and 1923 i

Amount of net income

$6,000 to $10,000....
$10,000 to $12,000...
$12,000 to $14,000...
$14,000 to $16,000...
$16,000 to $18,000...
$18,000 to $20,000...
$20,000 to $22,000...
$22,000 to $24,000...
$24,000 to $26,000...
$26,000 to $28,000...
$28,000 to $30,000...
$30,000 to $32,000...
$32,000 to $36,000...
$36,000 to $38,000...
$38,000 to $40,000...
$40,000 to $42,000...
$42,000 to $44,000...
$44,000 to $46,000...
$46,000 to $48,000...
$48,000 to $50,000...
$50,000 to $52,000...
$52,000 to $54,000...
$54,000 to $56,000...
$56,000 to $58,000...
$68,000 to $60,000...
$60,000 to $62,000...
$62,000 to $64,000...
$64,000 to $66,000...
$66,000 to $68,000...
$68,000 to $70,000...
$70,000 to $72,000...
$72,000 to $74,000...
$74,000 to $76,000...
$76,000 to $78,000_..
$78,000 to $80,000...
$80,000 to $82,000...
$82,000 to $84,000...
$84,000 to $86,000...
$86,000 to $88,000...
$88,000 to $90,000...
$90,000 to $92,000...
$92,000 to $94,000...
$94,000 to $96,000...
$96,000 to $98,000..-
$98,000 to $100,000..
$100,000 to $150,000.
$150,000 to $200,000.
Over $200,000

Rate
(per
cent)

Total
surtax

1

$40

2

80

3

140

4

220

5

320

6

440

8

600

9

780

10

980

U

1,200

12

1,440

13

1,700

15

2,300

16

2,620

17

2,960

18

3,320

19

3,700

20

4,100

21

4,520

22

4,960

23

5,420

24

5,900

25

6,400

26

6,920

27

7,460

28

8,020

29

8,600

30

9,200

31

9,820

32

10,460

33

11, 120

34

11,800

35

12,500

36

13, 220

37

13, 960

38

14,720

39

15,500

40

16,300

41

17, 120

42

17, 960

43

18, 820

44

19,700

45

20,600

46

21, 520

47

22, 460

48

46, 460

49

70, 960

50

Revenue act of 1924, applicable to incomes for
1924

' Tax for 1923 reduced 25 per cent by credit or re-
fund under sec. 1200 (a) of the revenue act of 1924.

.\mount of net income

$10,000 to $14,000..
$14,000 to $16,000..
$16,000 to $18,000..
$18,000 to $20,000..
$20,000 to $22,000..
$22,000 to $24,000..
$24,000 to $26,000..
$26,000 to $28,000.-
$28,000 to $30,000..
$30,000 to $34,000...
$34,000 to $36,000...
$36,000 to $38,000..
$38,000 to $42,000...
$42,000 to $44,000...
$44,000 to $46,000...
$46,000 to $48,000...
$48,000 to $50,000...
$60,000 to $62,000...
$62,000 to $56,000...
$56,000 to $58,000...
$58,000 to $62,000...
$62,000 to $64,000...
$64,000 to $66,000...
$66,000 to $68,000...
$68,000 to $70,000...
$70,000 to $74,000...
$74,000 to $76,000...
$76,000 to $80,000...
$80,000 to $82,000...
.$82,000 to $84,000...
$84,000 to $88,000...
$88,000 to $90,000...
$90,000 to .$92,000...
$92,000 to $94,000...
$94,000 to $96,000...
$96,000 to $100,000..
$100,000 to $200,000
$200,000 to $300,000.
$300,000 to $600,000.
Over $500,000

Rate
(per
cent)

Total
surtax

80

140

220

320

440

580

740

920

1,320

1,540

1,780

2,300

2,580

2,880

3,200

3,540

3,900

4,660

6,060

5,900

6,340

6,800

7,280

7,780

8,820

9,360

10, 480

11, 060

11,660

12,900

13, 640

14,200

14, 880

15, 580

17,020

54, 020

92, 020

170, 020

Revenue act of 1926, applicable to incomes for 1925,
1926, and 1927, and revenue act of 1928, appli-
cable to incomes for 1928, 1929, 1930, and 1931

Amount of net income

$10,000 to $14,000.
$14,000 to $16,000.
$16,000 to $18,000.
$18,000 to $20,000.
$20,000 to $22,000.
$22,000 to $24,000.
$24,000 to $28,000.
$28,000 to $32,000.
$32,000 to $36,000.
$36,000 to $40,000.
.$40,000 to $44,000.
.$44,000 to $48,000..
$48,000 to $62,000..
$52,000 to $56,000..
.$56,000 to $60,000..
.$60,000 to $64,000..
$64,000 to $70,000..
$70,000 to $80,000..
$80,000 to $100,000
Over $100,000

Rate
(per
cent)

Total
surtax

1

$40

2

80

3

140

4

220

5

320

6

440

7

720

8

1,040

9

1,400

10

1,800

11

2,240

12

2,720

13

3,240

14

3,800

15

4,400

16

5,040

17

6,060

18

7,860

19

11,660

20

320

STATISTICS OF INCOME

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

Income and prof-
its taxes paid
to foreign coun-
tries or United
States posses-
sions were not
allowed as a
tax credit but
were included
in general de-
ductions from
gross income,
except that
taxes paid to
foreign coun-
tries were not
allowed to non-
resident aliens.

Amount paid or

■a
a

a

O

■a

I
i

o

!i

o a

li

n

•a

(N

o

■3

<S)
i-l
o

X
03

1

a

3

a
.2

"3

H
<s

2

o
o

Amount of earned net
income subject to
tax for computation
of credit

o

g

"S
m
■o

IS

'3
t^

a)

,a

o

CO

^i2
V a> a

"co-O

Eh

a

(S

2
£

S3

.s

o
o

3

03

a£

o o

ia
•i2

ft^E

Eh

P.

to

o

W

^ (N (M CO •* CO ;

2h

ca

® i2

iota

ii

5S

Salaries in excess of
$6,000 land income
in excess of $6,0001
from business hav-
ing no invested
capital.
Net income from
business having
invested capital: '
Net income equal
to 15 per cent of
invested capital
less deduction.3
Net income in ex-
cess of 15 per
cent of invested
capital but not
in excess of 20
per cent of in-
vested capital.
Net income in ex-
cess of 20 per
cent of invested
capital but not
in excess of 25
per cent of in-
vested capital.
Net income in ex-
cess of 25 per
cent of invested
capital but not
in excess of 33
per cent of in-
vested capital.
Net income in ex-
cess of 33 per
cent of invested
capital.
None

a»a5s

ftS g M ?

S

^1-

i^ 00

2 S

STATISTICS OF INCOME

321

od o 6 6 6 6 6

0« PI' Q Q OQP

25 per cent of normal tax on
earned not income. (Can
not exceed 25 per cent of
normal tax on ordinary
net income.)

25 per cent of total tax on
earned net income. (Can
not exceed the sum of 25 per
cent of normal tax on ordi-
nary net income and 25 per
cent of surtax on earned
net income.)

do -

All net income up to
$5,000 whether earn-
ed or not, and up to
$10,000 if earned.

All net income up to
$5,000 whether
earned or not, and
up to $20,000 if
earned.

All net income up to
$5,000 whether
earned or not, and
up to $30,000 if
earned.

do

do

do

Capital net loss may be re-
ported apart from ordi-
nary net income and a
tax credit of 12J/2 per cent
of the capital net loss
taken, if the tax thus pro-
duced is not less than the
tax would be if the capital
net loss were deducted
from ordinary net income.

Same as 1924 act - -

do

taxed at 12J^ per cent on
capital net gain, provided
that the total tax, includ-
ing the tax on capital net
gain, is not less than 12J^
per cent of the total net
income. (Loss in ordi-
nary net income can not
be deducted from capital
net gain.)

Taxpayer may elect to be
ta.xed at 123/2 per cent on
capital net gain if the tax
would be greater than 12^
per cent by including capi-
tal net gain in ordinary net
income. (Loss in ordi-
nary net income may be
deducted from capital net
gain and the balance taxed
at 12^ per cent.)

Same as 1924 act

do

"""doll""""""-"-""

1921
1922, 1923 «

1924

1925, 1926,
1927

1928

1929
1930
1931

1921

1924

1926
1928

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a.2®

o t. ig

2 3®

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aw 3
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a >

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■§a>°S£®o°'.a!3

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-... ..©© 03-^^0©

J3M Jitroi n

ra oS.1:

322

STATISTICS OF INCOME

D. — Corporation income and profits tax rates, exemp
[Applicable to domestic and foreign corporations]

Applica-

Income tax

Excess profits tax ^

ble to
incomes

Ex-
emp-

1

Revenue act

^

,~^

for the
years—

tion

Taxable income

Credit

Amount subject to
tax

"1

1909 (excise

1909 to
Feb. 28,

$5, 000

All net income '
in excess of ex-

1

tax) (Aug.

5, 1909).

1913.

emption.

1913 (Oct. 3,

Mar. 1,
1913, to

None.

All net income

1

1913).

Dec. 31,

1915.

1916 (Sept.

1916-

None.

do

2

8, 1916;

($Z,m'*"pins:'An

ame n d e d

amount equal to

Mar.3,1917,

the same per-

and Oct. 3,

centage of invest-

1917).

ed capital » for

1917 (Oct. 3,

1917

None.

Dividends out of

1

the taxable year

Net income equal

20

1917).

earnings from
Mar. 1, 1913, to
Dec. 31, 1915.

as the average
annual pre-war
income was of

to 15 per cent of
invested capital
less credit.

Net income in ex-

2

pre-war invested

Net income in ex-

25

cess of the sum of

capital (not less

cess of 15 per

(1) excess profits

than 7 per cent

cent but not in

tax for the cur-

nor more than

excess of 20 per

rent year, and

9 per cent); or if

cent of invested

(2) dividends

corporation was

capital.

received out of

not in existence

Net income in ex-

35

earnings fiom

during at least 1

cess of 20 per

Mar. 1, 1913, to

whole year of

cent but not in

Dec. 31, 1915.

the pre-war pe-

excess of 25 per

Net income in ex-

4

riod, 8 per cent

cent of invested

cess of the sum

of invested cap-

capital.

of (1) excess prof-

ital for taxable

Net income in ex-

45

its tax for the

year; or if during

cess of 25 per

current year, and

pre-war period.

cent but not in

(2) dividends re-

corporation had

excess of 33 per

ceived out of

either no net in-

cent of invested

earnings from

come or a very

capital.

Mar. 1, 1913, to

small net income

Net income in ex-

60

Dec. 31, 1917.

or if invested
capital can not
be determined,
same per cent as
that of repre-
sentative corpo-
rations. (See
sec. 210, reve-
, nue act of 1917.)

cess of 33 per
cent of invested
capital.

1 All corporations are required to file returns regardless of amount of net income oi loss, except those
specifically exempt, such as mutual, cooperative, fraternal, civic, charitable, scientific, etc., not operating
for profit. Under the revenue act of 1909, corporations were required to file returns on a calendar year
basis; under subsequent revenue acts corporations were permitted to file returns on a fiscal year basis,
other than the calendar year; except that under the act of 1921 and subsequent acts, life insurance com-
panies were required to file on a calendar year basis in accordance with the State laws regulating insurance
companies. Foreign corporations are required to file income tax returns for all income derived from
sources within the United States regardless of amount. From Jan. 1, 1918, to Dec. 31, 1921, personal service
corporations were treated as partnerships. Prior and subsequent to said dates, such corporations were
taxed as other corporations.

2 For the years 1918 tol921, inclusive, the war profits and excess profits tax of foreign corporations, and for
1921, the war profits and excess profit? tax of corporations deriving a large portion of their gross income from
sources within a possession of the United States is computed by comparison with representative corpora-
tions whose mvested capital can be satisfactorily determined and which are engaged in a like or similar
trade or business and similarly circumstanced (see sec. 328, revenue acts of 1918 and 1921).

' Net income means "statutory" net income, i. e., the excess of gross income over deductions as defined
in the various revenue acts. Foreign corporations repoit only net income from souices within the United
States; for 1921 and subsequent years domestic corporations deriving a large portion of their gross income
from souices within a possession of the United States report only income from sources within the United
States or income from sources within or without the United States received within the United States
(see sec. 282 (b) of the revenue acts of 1921, 1924, and 1926, and sec. 251 (b) of the revenue act of 1928). Net
income has been adjusted from time to time as loUows: (a) Amortization of buildings, machinery, equipment ,
or other facilities constructed or acquiied on or after Apr. 6, 1917, for the production of articles contributing '
to the pro.secution of the war, is included to a reasonable amount 'n business deductions for 1918, 1919, 1920,

STATISTICS OF INCOME

323

iions, and credits, under the revenue acts of 1909 to 1928, inclusive '
[Applicable to domestic and foreign corporations]

War profits tax

Tax on income from Government
contracts

Tax credit for
income and
profits taxes

Credit

Amount

subject to

tax

Rate (per
cent)

Ex-
emp-
tion

Amount sub-
ject to tax

Rate (per
cent)

paid to foreign
countries or

United States
possessions

For 1917 and
prior years,
income and
profits taxes
paid to foreign
countries or
United States
pos s e s s i ons
were not al-
lowed as a tax

1 credit.but were
included in
general deduc-
tions from gross

income, except
that taxes paid
to foreign coun-
tries were not
allowed to for-
eign corpora-
tions.

and 1921. (6) Dividends on stock of domestic corporations (other than those deriving a large portion
of their gross income from sources within a possession of the United States, 1921 and subsequent years,
and other than China Trade Act corporations, 1922 and subsequent years) were entirely tax exempt under
the revenue acts of 1909, 1918, and subsequent years, as well as dividends on stock of foreign corporations
receiving a certain amount of income from sources within the United States under the revenue acts of 1909,
1918, and subsequent years, (e) Net loss for prior year: In the case of a net loss for any taxable year beginning
after Oct. 31, 1918, and ending prior to Jan. 1, 1920, the revenue act of 1918 provides for the deduction of such
loss from net income of the preceding year, a redetermination of taxes for the preceding year being made.
When the net loss exceeds the net income for the preceding year the amount of such excess is to be deducted
from the net income of the succeeding taxable year. The revenue acts of 1921 to 1928, inclusive, provide
that net loss in any year beginning after Dec. 31, 1920, may be deducted from the net income of the suc-
ceeding taxable year, and if such net loss exceeds the net income for the succeeding year, the amount of
such excess is to be allowed in the next succeeding year, (d) For insurance companies, see special pro-
visions in the various revenue acts.

• The $3,000 credit not allowable to foreign corporations.

• Invested capital within the meaning of the statute is the capital actually paid in to the corporation by
the stockholders, including surplus and undivided profits (exclusive of that for the current year), stocks,
bonds, and other obligations (other than obligations of the United States) the dividends or interest from
which are not included in computing net income, and excluding inadmissible assets. (See art. 831 of Regu-
lations 45, relating to the revenue act of 1918.) For 1917, foreign corporations reported that proportion of
invested capital which net income from sources within the United States was of the entire net income.
For the years 1918 to 1921, inclusive, it was not necessary for foreign corporations to report invested capital,
and for the year 1921 it was not necessary for corporations deriving a large portion of their gross income
from sources within a possession of the United States to report invested capital. (See note 2.)

324

STATISTICS OF INCOME
D. — Corporation income and profits tax rates, exemptions, and

Applica-

Income tax

Excess profits tax *

ble to
incomes

Ex-
emp-

1

Revenue act

^

2"

for the
years—

tion!

Taxable income

-J
a

Credit

Amount subject to
tax

Is

1918 (Feb. 24,

1918

$2,000

Net income in ex-

12

$3,000 3 plus 8 per

Net income equal

30

1919).

cess of the sum
of the exemp-
tion, excess prof-

cent of the in-
vested capital
for the taxable

to 20 per cent
of invested capi-
tal less credit.

its and war-prof-

year.*

Net income in ex-

65

its taxes for cur-

cess of 20 per

rent year, and

cent of invested

interest received

capital.

on United States

obligations is-

sued after Sept.
1, 1917.

1919, 1920.

2,000

Net income in ex-

10

... do

Net income equal

?0

cess of the sum

to 20 per cent of

of the exemp-

invested capital

tion, excess prof-

less credit.

its tax for cur-

Net income in ex-

40

rent year, excess

cess of 20 per

profits and war

cent of invested

profits taxes on

capital.

income from

Government

contracts, and

Interest received

on United States

obligations is-

sued after Sept.

1, 1917, and War

Finance Corpor-

ation bonds not

exempt.

1921 (Nov. 23,
1921).

1921

2,000

do

10

do'

... do

1922, 1923.

2,000

12^

cess of exemp-

tion.e

1924 (June 2,
1924).

1924

2,000

do

12^

1926 (Feb. 26,
1926).

1925

2,000

2,000
3,000

do

lOlS

1926, 1927.
1928

do

10 13H
12

1928 (May 29,
1928).

do

1929

3,000
3,000
3,000

do

11 11

1930

do

12

1931.

do

12

1 Exemption allowable to domestic corporations with net income of $25,000 or less for 1921 to 1931, inclu-
sive, except domestic corporations deriving a large portion of their gross income from sources within a
possession of the United States for 1928 and subsequent years; not allowable to foreign corporations for
1918 and subsequent years.

2 Foreign corporations were not allowed to deduct income taxes paid to foreign countries either as a tax
credit or in general deductions for the years 1918, 1919, and 1920. Beginning with 1921, the credit can not
exceed the proportion of the total tax against which the credit is taken that the taxpayer's net income from
sources without the United States bears to the entire net income. This credit does not apply to foreign
corporations or to domestic corporations deriving a large portion of their gross income from sources within
a possession of the United States, but to such corporations these taxes are allowable as a deduction from
gross income if imposed upon income from sources within the United States. For the years 1921 to 1931,
inclusive, the amount of taxes paid to foreign countries or United States possessions in excess of that de-
ducted as a tax credit is permitted to be included in deductions against gross income.

3 The $3,000 credit not allowable to foreign corporations for 1918 and subsequent years.
* See notes 2 and 5, preceding page.

« The $3,000 credit not allowable to foreign corporations.

6 If corporation was not in existence during the whole of at least one calendar year during the pre-war
period, the credit (with certain exceptions) shall be the sum of $3,000 and an amount equal to the same
percentage of invested capital for the taxable year as the average percentage of net income to invested
capital for the pre-war period of representative corporations; but such amount shall in no case be less than
10 per cent of the invested capital of the taxpayer for the taxable year. (See sec. 311, revenue act of 1918.)

' The $3,000 credit not allowable to domestic corporations deriving a large portion of their gross income
from sources within a possession of the United States.

STATISTICS OF INCOME
credits under the revenue acts of 1909 to 1928, inclusive ' — Continued

325

War profits tax «

Tax on income from Government
contracts

Tax credit for
income and
profits taxes

Credit

Amount

subject to

tax

Rate (per
cent)

Ex-
emp-
tion

Amount sub-
ject to tax

Rate (per
cent)

paid to foreign

countries or

United States

possessions »

$3,000 « plus either
an amount equal
to the average pre-
war net income
plus or minus 10
per cent of the in-
crease or decrease
of invested capital
for the taxable
year as compared
with average pre-
war invested capi-
tal, or 10 per cent
of the invested
capital for the tax-
able year, which-
ever is greater."

Net Income
in excess of
war prof-
its credits.

80 (less
amount
of excess
profits
tax).

Amount paid or

$10,000
10,000

Amount in ex-
cess of $10,000
derived from
Government
contracts
made b e -
tween Apr. 6,
1917, and
Nov. 11, 1918.

do

Excess prof-
its and war
profits tax
rates of 1918
act.

do

accrued.
Do.

Do.2

Do.8

Do.

Do.

Do.

Do.

Do.

Do.

Do.

• Not allowable to China Trade Act corporations for 1922 and subsequent years.

• For 1922 and subsequent years corporations are allowed, as a credit against net income, the amount
received as interest upon obligations of the United States which is included in gross income (e. g., see sec.
236 (a), revenue act of 1924). For 1922 and subsequent years China Trade Act corporations are entitled
to a specific credit. (See sec. 264 (a), revenue act of 1921 amended.)

!• Income of insurance companies, exclusive of mutual companies other than life, taxable at 12^ per cent.
» See joint resolution of Congress No. 133, approved by the President Dec. 16, 1929, reducmg rates of
income tax for 1929.

Note.— For the year 1917 there was also a tax of 10 per cent upon that portion of the total net income
remaining imdistributed 6 months after the close of the taxable year, in excess of the income actually
employed in the business, or invested in obligations of the United States issued after Sept. 1, 1917.

For the years 1918 to 1920, inclusive, a corporation that permitted an unreasonable accumulation of profits
was not subject to the ordinary corporation income tax but the individual stockholders were taxed upon
their proportionate shares of its net income in the same manner as the members of a partnership or a per-
sonal service corporation.

For the years 1921 to 1923, inclusive, an additional tax of 25 per cent was imposed upon the taxable net
income of a corporation where it was shown that there had been an evasion of surtax as the result of an
unreasonable accumulation of profits. This additional tax was increased to 50 per cent for 1924 and subse-
quent years, with the provision for 1926 and subsequent years that the 50 per cent additional tax shall not
apply if all the shareholders of the corporation include in their gross income their entire proportionate
shares, whether distributed or not, of the net income of the corporation for the taxable year.

326

STATISTICS OF INCOME

E. — Federal estate tax rates, specific exemption, and credits against estate tax, under
the revenue acts of 1916 to 1928, inclusive

Net estate

Revenue act

1916

1916
as amended

1917

1918, 1921,
and 1924

1926 and
1928

In effect

by revenue

In effect

as amended

from Sept.

act of Mar.

from Oct.

by revenue

In effect

9, 1916, to

3, 1917

4, 1917, to

act of 1926

after 10.25

Exceeding

Not exceed-

Amount of

Mar. 2,

6.55 p. m.

a.m. Feb.

ing

block

1917, in-

In effect

Feb. 24,

In effect from

26, 1926

clusive

from Mar.

3, 1917, to
Oct. 3,
1917, in-
clusive

1919, in-
clusive

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

inclusive

Rate

Rate

Rate

Rate

Rate

(per cent)

(per cent)

(per cent)

(per cent)

(per cent)

$50,000

$50,000

1

lii

2

1

1

$56,"6o6'

100,000

50,000

2

3

4

2

2

100,000

150,000

60,000

2

3

4

2

3

150,000

200,000

50,000

3

4H

6

3

3

200,000

250,000

50,000

3

4J^

6

3

4

250,000

400,000

150,000

4

6

8

4

4

400,000

450,000

50,000

4

6

8

4

5

450,000

600,000

150,000

5

^H

10

6

5

600,000

750,000

160,000

5

IH

10

6

6

750, 000

800,000

50,000

5

Wi

10

8

6

800,000

1,000,000

200,000

5

m

10

8

7

1,000,000

1,500,000

500,000

6

9

12

10

8

1,500,000

2,000,000

500,000

6

9

12

12

9

2, 000, 000

2, 500, 000

500, 000

7

im

14

14

10

2, 500, 000

3,000,000

500,000

7

lOH

14

14

11

3, 000, 000

3, 500, 000

500,000

8

12

16

16

12

3, 500, 000

4, 000, 000

500,000

8

12

16

16

13

4, 000, 000

5, 000, 000

1,000,000

9

13J^

18

18

14

5, 000, 000

6, 000, 000

1,000,000

10

15

20

20

15

6,000,000

7,000,000

1, 000, 000

10

15

20

20

16

7, 000, 000

8, 000, 000

1,000,000

10

15

20

20

17

8, 000, 000

9, 000, 000

1, 000, 000

10

15

22

22

18

9, 000, 000

10,000,000

1,000,000

10

15

22

22

19

10, 000, 000

10

15

25

25

20

1 1
Specific exemption and credits against
tax:
Specific exemption-

Resident decedents --

$50,000

$50,000

$50,000

$50,000

$100, 000

Nonresident decedents

Credits against Federal estate tax-

Not to ex-
ceed 25

Not 1 0 ex-

legacy, or succession taxes

ceed 80

actually paid to any State or

per cent

per cent

Territory or the District of

of tax.

of tax.

Columbia in respect of any

(From 4.01

(After

property included in the

p.m. June

10.25 a.

gross estate of the decedent

2, 1924, to

m. Feb.

Federal estate tax pur-

10.25 a.m.

26, 1926.)

poses.

Feb. 26,
1926.)

Credit for Federal gift tax paid

Total

Total

by the decedent in respect of •

amount

amount

property included in the

paid un-

paid un-

gross estate of the decedent

der rev-

der rev-

for Federal estate tax pur-

enue act

enue act

poses.

of 1924,

of 192 4,

as amend-

asamend-

ed.

ed.i

> Rates for gift tax same as for estate tax under revenue act of 1924 as amended by revenue act of 1926,
the effective period of the gift tax law 4.01 p. m. June 2, 1924, to Jan. 1, 1926. (T. D. 4156; Supreme Court
decision, Untermyer v. Anderson, 276 U. S. 440.)

INCOME TAX FORMS

327

FACSIMILES OF INDIVIDUAL AND CORPORATION
INCOME TAX RETURNS FOR 1930 USED IN PREPARING
"STATISTICS OF INCOME"

Form 1040. Individual income tax return for net incomes from
salaries or wages of more than $5,000, or incomes, regardless of
amount, from business, profession, rents, or sale of property.

Form 1040 A. Individual income tax return for net incomes of not
more than $5,000 derived chiefly from salaries and wages.

Form 1120. Corporation income tax return.

Form 1120L. Life insurance company income tax return for com-
panies issuing life and annuity contracts, including combined life,
health, and accident insurance.

329

330

INCOME TAX FORMS

(Auditor' ■ Stamp)

INDIVIDUAL INCOME TAX RETURN

FOR NCT INCOMES FROM SALARIES OR WAGES OF MORE THAN $5,000
AND INCOMES FROM BUSINESS, PROFESSION, RENTS, OR SALE OF PROPERTY

For Calendar Year 1930

Fh Th« Rdare With tb* CaOttiar W latentkl ReT«M» (w Tav DuMd m m Btlore Mvth 15, 1931

PRIHT

NAME AN

D ADDRE3S PLAINLY BELOW

(NUM)

(BMMU

d Bumbcr, or nml nuU)

OecnpatwD

(Post offloe)

{County)

(SUM)

Do Not Write in Hwm SpMM

(C«aklar'* StM»p)

1. Are you a citizen or resident

of the United States?

2. If you filed a return for 1929, 1

of husband and wife7

4. State name of husband or wife if a
separate return was made and the
Collector'g office where it was aent.

1. Salaries, Wages, Com

6. If not, were you on the last day of your taxable year supporting
_ in your household one or more persona closely related to you?....

7. If your status in respect to questions 5 and 6 changed

during the year, etate date and nature of chanee

6. How many dependent persons (other than husband or wife) under
18 years of age or incapable of self-support were receiving their
chief fupport from you on the last day of your taxable year?

AnwKt ftetiMd Exprnsa p

2. iDcome from Business or Profession. (From Scheddo a)

3. Intercft on Bank Deposits, Notes, Corporation Bonds, etc. (except interest on tas4«eooTfltuuitboDds)_

4. Interest on Tax-free Covenant Bonds Upon Which a Tax was Paid at Source. __

£. Income from Partnerships. (sutaii«ne«id address) .—

G. Income from Fiduciaries. (Suunuiawulwldrea) „„-__ _

7. Renta and Royalties. (From 8ch«lale B)

8. Profit from Sale of Real Estate, Stocks, Bonds, etc. (From Sebedoie C) „_„

9. Taxable Interest on Liberty Bonds, etc. (Froni Scbwlul* E) ™

10. Dividends on Stock of Domestic Corporations ~. .— —

tl. Other Income (including dividends on stock of foreign corporations). (sutautanadncsiiM)

(o) -„_ ™

DEDUCTIONS

13. Interest Paid _

14. Taxes Paid. (Eipuio to Schedoto F)

16. Losses by Hre, Storm, etc. (EipUnlnTkblsBtlBoCDriMff})

16- Bad Debts. (EipWniaScbednieF) „

17. Contributions. {Explain in Bchedale P) ,

18. Other Deductions Authorized by Law. (Eipiaiaia6cbedutoF)_.

19. ToTAi, DEnucTiONS m Items 13 to 18

20 Net Income (Item 12 minus Item 19) _

EARNED INCOME CREDIT

COMPUTATION OF TAX <Sm Instruction 23)

, Earned Income (not over $30,000). 5..
. Less Personal Exemption and
Credit for Dependents „ ^_^

, Balance (Hem 21 minus 22)

AmounttaxablcotlH% (notover

84,OyO)

, Amount taxable at 3% (not over

84.000)

. Amount taxable at 5% (balance

over $8,000 of Item 23)

, Normal Tax iVA% of Item 24) ...

Normal Tax (3% of Item 25)

, Normal Tax (5% of Item 26)

. Surtax on Item 21

Tax an Earned Net Incomt

of Items 27 to 30)

. Credit of 25% of Tax (not over

25% of Items 3n, 44. 45. and 46).

I (total

, Net Income (Itej
, Liberty' Bond

, Total of Items 34 to 37

, Balance (Item 33 minus 38) .

. Amount taxable at 1)^% (not

over $4,000)

Balance atem 39 minus 40) ..
. Amoimt taxable at 3% (nol

over $4.000)

Amount taxable at 6% (Iten

44. NormalTax(lH%ofItem40).

45. Normal Tax (3% of Item 42) _

46. Normal Ta.-: (6% of Item 43) ... .

47. Surtax on Item 20 (see Instruc-
tion 23) _...

48. Tax on Net Income (total ol
Items 44 to 47) -

49. Tax on Capital Gain or Loss
(12M% of Col. 8, Sched. D)..

50. Total of or difference between
Items 4S and 49

51. Less Credit of 25% of Tax on
Earned Income (Item 32) .„

52. Total Tax (Item 50 minus 51)

Sworn to and Eub8crit>cd before me this _

I NOTAKIAJ. I

c{ offinr flialaituiiat oaXIi) (Till*)

nu»t be marked "Ajnended" at top of return

(AddftfS Of SfBDl)

Checks and drafts will be eccepted only if payable at par

I

INCOME TAX FOEMS

331

SCHEDULE A— INCOME FROM BUSINESS OR PROFESSION (Se« Iiuttruction 2)

eipts from busioesa or profe;
Cost or Goods Sold

I (state kind of bui

3. Material and supplies—

4. Merchandise boucht for sale

5. Otbercosta (itemize below oroDScpoi
G. Plus inventory at beginning of year—
7. Total (Lines 2 to 6)

8. Less inventory at end of year___-_____

9. Net Cott of Goods Sold (Line 7 minus Line 6) J8.„ I-.

OrnEB BuBixE

11. loterest on business Indebtedness to others..

12. Taxes on busineas and business property

13. Losses (explain In tabic at foot of page)

14. Bad debts e

15. Deprcdalio .
plain in table provided at foot of page) .

Total (Lines 10 to 16) -

IS. Total DEDUcnosa (I^e 9 plus line 17)

19. Net Pnorrr (Line 1 minus Line 18) (Enter aa Item 5)..

SCHEDULE B— INCOME FROM RENTS AND ROYALTIES

(See Inatraction 7)

L Enra or F&orsRT

1 \tss,'s UisHH^X'j^.

..HX,^

" (It«aJM £So" 1 (ZaWr" I«n 7)

f It

i

1

Explanation of deductions
claimed in Column 6

SCHEDULE C— PROFIT FROM SALE OF REAL ESTATE, STOCKS, BONDS, ETC (See Inetnjrtion 8)

L Son) or PsoTZXTT

X Datx Acqitisxd

t. A1I0U7.-T Buxjrzs

4. DsrB£ainoM

AliO**BLX SINCI

AoquBinoN

^iS^'iS^i

8. SraaEapnrT
IicntOTutzvn

7. NitP»onT
(EsUr M Iton •}

f

f

t

»_

._..

L.;

...L _ [_:

SCHEDULE D— CAPfTAL NET CAIN OR LOSS FROM SALE OF ASSETS HEU) MORE THAN TWO YEARS (See Instmction 8a)

>....^V.c^.

ACQmHmoM

i^^cQ}k ^"H?s'S?.

(Ecto- UH% M

Afal»fr«r Mo.DcjYczf

< . _

f

1

1

1

SCHEDULE t— INTEREST ON LIBERTY BONDS AND OTHER OBLIGATIONS OR SECURmES

(See Instruction 9)

-— °»^—

3. l>-zz%MsT Rtcarts

1 AuocsT OxnoD

EXXKTT FtOM

TllATlOd

S. Amoiwt 0*W»3>

a. ixTxusT on

Ajtomn ot Kxcca

Of EXXIDTIO*

(a) Obligations of a SLste, Territory, or political subdivision thereof, or

ZXXZXZ

xzzxzz

"

(5) Securities issued under Federal Farm Loan Act, Treasury Bills, and
Certificates of lodcbtedncsa issued after June 17, 1959

(e) liberty3H% Bonds andothcrobhgationfl of United States issued on

{ii Liberty 4% and 4H% Bonds, CertiScat«9 of Indebtedness issued

(c) Treasury Notes -

Nonft

r

SCHEDULE F^-EXPLANATION OF DEDUCHONS CLAIMED IN ITEMS 1, 14, 16, 17, AND IS

EXPLANATION OF DEDUCTION FOR DEPRECUTION CLAIMED IN SCHEDULES A AND B

2. Tatx AcqmED

1. *0« Wre.
ACOduil

4. TxotkBti tm
Ania Ac^ruuMzvT

J-o?'??JS,V

irt~~

Amoo^tt of VxmxiA-aoK CsAaaxs or»

"reSSSJcSiiS"

a. PnrloQiTWn

:. TMijwf

1

.

1. .L ..

EXPLANATION OF DEDUCTION FOR LOSSES BY FIRE, STORM. ETC, CLAIMED IN SCHEDULE A. AND IN ITEM IS

I. Sato or P»of«»TT 1 Dati Aavaxo

w,SJi,i'T',?o«i.'m 1 l»™oi«i»n

^^^ 1 V"^^^

T. DcDOcmu hem

t

1

1

_ 1 L 1

I L [

. ._. L_

133873—32 22

332

INCOME TAX FORMS

INSTRUCTIONS

Tha Instruction Nutnbera on this Pace Correspond with the Item Numbers on tfie First Patf« of the Return

1. INCOME FROM SALARIES. WAGES, COAIMISSIONS, ETC.

Enter as Item 1 on page 1 of tho roturn, aU aahHcs or other compensati
credited by or received from outside flourcea. Use a separato line (or each

rovuiu, ui uu au attached statement. Traveling expeoaes ordinarily include
expenditures for railroad fares, meals, and lodging.

2. INCOME FROM BUSINESS OR PROFESSION

If you ornicd a business, or practiced a profession on your own account,
In Schedule A - » ... -^-. --•- ^^ . : ,._ ,_-.v

3 Item 2 on pape

This Bchedule ehould include Income from; (a) Sale of merchandieo or
products of manufacturing, mining, construction, and agriculture; (6) BuBinesa
e_rvicc, such aa hotel, restaurant, and earage cervico, amusements, laundering,
storage, transportation, etc.; ana (c) Professional service, auch as dentistry,
law, or medicine. In general, report any income In the eamtng of which you
in'iurrcd eipcnaes for material, labor, euppHes, etc.

Former's income schedule. — If you are a farmer and keep no hooka of
account, or keep books on a cash basis, obtain from the Collector, and attach
to thie return Form 1040 F, Schedule of Farm Income and Expenses, and enter
the net farm incomo aa Item 2 on page 1 of this return. 1^ your farm books
of account are kept on an accrual basia, tho Cling of Form 1040F is optional.

Installment sales. — If iho inatallmeot mothoa is used, attach to tho return
a Bchedule flhowing fleparately for tho years 1927, 1928, 1929, and 1930
the following: (a) Gross sales; (6) Coat of goods sold; (c) Groaa profits; (d)
Percentagp of profits to gross sales; (c) Amount collected; and (/) Gross profit
on amount collected. Sen Article 351 of Regulations 74.

£jnd of bociness. — Describe tho business or profession in the spaco pro-
vided ivt the top of pago 1, as "grocery." "retail clothing," "drug store,"
"laundry," "doctor," "lawyer," "farmer,"' etc.

Total receipts. — Enter on Line 1 of Schedule A the total receipts, less any
discounts or allowances from the ealo price or acrvice charRC.

Inventories. — If cngaced in a trade or business in which the production,
purchase, or aale of merchandise is an income-producing factor, inventories
of merchandise on hand should be taken at tho beginning and end of the taxable
year, which may bo valued at cost, or cost or market, whichever is lower.

Salaries. — Enter on Line 10 all salaries not included as "Labor" on Line 2,
except compensation for your ecrvices, your dependent minor children, or
husband or wife if a joint return is filed, which is not deductible.

Interest. — Enter on Line 11 interest on business indebtedness. Do not
include interest to yourself on capital invested in or advanced to the business.

Taxes. — Enter on Line 12 taxes on business property or for carrying on
busineao. Do not include taxes assessed against local bcnefita of a kind tending
to increase the value of tho property assessed, nor Federal Income taxes.

Losses. — Enter on Lino 13 losses incurred in the trado or business, if not
compensated for by insurance or otherwise and not made good by repairs claimed
aa a deduction. Losses of business property arising from fire, storm, etc.,
should be explained in tho table at tho foot of page 2 of tho return.

Bad debts. — Enter on Lino 14 debts, or portions thereof, arising from eales

returned as income for tho year in which collected,

DepreclatioQ. — Enter on Line 15 tha amount claimed as depreciation by
reason of exhaustion, wear and tear of property used in the trade or business, or
aa obsoIcGcence or depletion, and explain in the table at tha foot of page 2 how
this amount was determined. If obsolescenco is claimed, explain woy the use-
ful life is lesa than tho actual life.

The amount of deprecietioo on property acquired by purchape should be
determined upon the basis of the original coat (not replacement cost) of the
p-operty and tho probable number of years remaining of its usoful life, except
if the property was purchased prior to March 1, 1913, it will be computed on
tho fair market valueof such property aa of that date or its original cost, which-
ever is greater. If the property was acquired in any other manner than by
purchase, eco Articles 201 to 210 of Regulations 74.

In case a deduction is claimed on account of depletion of mines, oil or gas
welii, or timber, see Articles 221 to 257 of Kegulations 74.

Do not claim any deduction for depreciation in tho valuo of a building
■occnpiod by you aa a dwelling, or property held for personal use, nor for land
(exclusive of improvements thereon), nor on etocks, bonds, and eecuritiea.

Rent, repairs, and other expenses. — Enter on Line 16 rent on business
property in which you have no equity, ordinary repairs to keep tho property
m a usable condition, and other necessary business expenses not classified above,
each OS heat, light, and fire insurance. Do not include rent for a dwelling
occupied by you for rcsideatial purposes, the cost of business equipment or
furniture, expenditures for replacements or permanent improvements to prop-
erty, nor personal, living, or family expenses.

Deficit. — IftlienmounttoboentcredonLinelOshoweadeflcit, auch amount
should be preceded by a minus sign or written with red ink.

3. INTEREST ON BANK DEPOSITS, ETC.

Enter as Item 3 all interest received or credited to your account during tho
taxable year on bank deposits, notes, mortgages, and corporation bonds, except
interest on bonds upon which a tax was paid at the source. Interest on bonds
is cyasldered income when due and payable.

4. INTEREST ON TAX-FREE COVENANT BONDS

Enter as Item 4 bond interest upon which a tax was paid at source.

A tax of 1^ per cent was paid at source on such interest if it was entered
on Line 2 of Form 1000 which indicates that Item 39 will not enceed $4,000, or
2 per cent was paid if tho interest was entered on Line 3 of Form 1000 which
indicates that Item 20 will exceed S4,000. Such tax paid at source may be
claimed as a credit in Item 53 on the return.

S AND 6. INCOME FROM PARTNERSHIPS AND FIDUCLUIIES

Enter aa Item 5 your share (whether received or not) of the profits of s
partnership, and as Item 6 Income from an estate or trust, except that the
aharo of (o) ctii>ital net gain or loss computed as provided in Instruction 8a
shall be reported in Schedule D, ib) taxable interest on obligations of the
United Stater shall be included in Schedule E, and (c) profits which consisted
of dividends on etock of domestic corporations shall bo included in Item 10,
on the return. luclude In Items 63 and 54, respectively, credits claimed for
incomo tax paid at source, and foreign income taxes.

If the taxable year on tho basis of which you file your return falls to coincide
with the annual accounting period of tho partnership or fiduciary, then you
should include in your return your distributive share of tho net profits for auch
accounting period ending within your taxable year. See iDstruction 23.

7. INCOME FROM RENTS AND ROYALTIES

Fill In Schedule B, giving tho information rcqueatcd.

If you received property or crops in lieu of cosh rent, report the Income as
though the rent had been received in cash. Crops received aa rent on a cro(>-
•bare basis should bo reported as incomo for the year in which disposed of (unless
your return Chun's income accrued).

Enter as depreciation the amount of wear and tear, or depletion austalned
during tho taxable year 1930, and explain in tho table at tho foot of pago 2.

Other expenses, such as lntcrc.it, taxes, fire insurance, fuel, light, labor, and
other necessary expenses of this cboracter should be itemized.

8. PROFIT FROM SALE OF REAL ESTATE, BONDS, ETa

Deacribo the property briefly in Schedule C. and flloto tho price received,
or tho fair market value of tlio property received in exchange. Exponsea con-
neotoil with tho sale may bo deducted in computing tho profit or loss.

Enter tho cost of the property, or If acquired prior to March 1, 1913, Its
tfttr market valuo as of that date, whichever la greater. Attach statement

explaining how the valuo as of March 1, 1913, was determined. If the property
was not acquired by purchase, see Articles 591 to 604 of Ilcgiilationa 74.

Enter as depreciation tho amount of wear and tear, obsoteeconce, or deple-
tion which has been allowable in reepect of such property sinco date of acquisi-
tion, or since March 1, 1913, if the property was acquired before that date. In
addition, if the property was acquired before March 1, 1913, and if the cost of
such property is greater than its fair market value as of that dat«, the cost
shaU DO reduced by the depreciation actually nuatained before that date.

Subsequent improvements include expepditurea for additlona, improve-
ments, and repairs mado to restore the property or prolong Its useful life.

No loss snail bQ recognized in any sale or other disposition of etock or
securities where you have acquired substantially identical property within 30
days beforo or after tho date of euch eale, unless you are a dealer in securities.

Id case the amount to bo entered in Column 7 is a deductible loss, such
amount ebould be preceded by a minus sign or written with red ink.
8a. CAPITAL NET GAIN OR LOSS

IT desired, a capital net gain derived from the sale or exchange of capital
assets may be computed separately and a tax of I21.4 per cent paid thereon in
lieu of the normal tax and surtax. The term "capital net gain' means tho ex-
cess of the total amount of capital gain over the sum of (a) the capital deduc-
tions and capital losses, plus (6) tho amount, if any, by which the ordinary
deductions exceed the gross incomo computed without capital gain.

In case a capital net loss is sustained from the sale or exchange of capital
assets, the total normal tax and surtax computed on the boais of the ordin&ry
net Income shall bo reduced by 12.V4 per cent of euch capital net loss; but in no
case shall the tax computed in this manner be lees than the total normal tax
and ourtax that would be imposed without the benefit of this provision. The
term "capital net loae" means tho excess of the aum of tho capital loeses plus
tho capital deductions over the total amount of capital gain.

The term "capital assota" means property held by you for more than two
ycora (whether or not connected with your trado or business), but does not In-
clude your stock in trade or other property of & kind which would properly be
:luded in your Inventory if on hand at the close of the taxable year, cr prop-

r loss I
of a capital not loss, the amount of
luch loss ao3 tho credit claimed should be preceded by a minua oign or written
with red ink. Sea Articles 501 to 603 of Regulations 74.

9. INTEREST ON LIBERTY BONDS, ETC

Schedule E should tw filled in if you own any of tho obligations or eccuritlea
enumerated in Column 1. Enter in Column 2 all interest received or credited
to your account durin;? tho year on these obligations, including your share of
eucii interest received from a partnership, or an eatato or trust, and enter in
Column 3 the principal amounts of the various obligations owned.

Interest on all coupons falling due within the taxabls year will be considered
as income for the year, where the books are kept on a cash receipts and dieburee-
meuts basia. If the books are kept on an accrual basis, report the actual amount
of interest accrued on the obhgations owned during the taxable year.

If the obligations enumerated on Line (d) are owned in excess of the exemp-
tion of $5,000, or any on Line (e) arc owned, Columns 5 and 6 ehould be filled
in, and the total of the interest reported on Lines (d) and (o), Column 6, entered
aa Item 9 on page 1 of tho- return.

10. DIVIDENDS

Enter as Item 10 the amount received as dlvidendfl (a) from ft domeatio
corporation other than a corporation entitled to the benefits of Section 251 of
the Act of 1928 and other than a corporation organized under the China Trade
Act, 1922, or (6) from a foreign corporation wheu it is shown to tho satisfaction
of the Commissioner that more than 60 per cent of the gross income of sueh
foreign co.-poration for tho three-year period ending with the close of its taxable
year preceding the declaration of such dividenda (or for euch part of sucli period
as the corporation has been in existence) was derived from sources rtithin the
United States, including your aharo of auch dividends received oa stock owned
by a partnership, or an estate or trust.

11. OTHER INCOME

Enter as Item 11 all other taxable income for which no place Is provided
on the return, together ■with any dividenda specifioally excluded from Item 10.

12. TOTAL INCOME

Enter as Item 12 the net amount of Items 1 to 1 1 , incluEive, after deducting
any expenses reported in Item 1, and losses in Items 2, 5, 7, and 8.

13. INTEREST PAID

Enter as Item 13 interest paid on personal indebtedness aa distinguished

from business indebtedness (which aliould 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.

14. TAXES PAID

Enter as Item 14 personal taxes and taxes paid on property not used in

_, __, taxes claimed os a credit in Item 54.

Any deduction on acco'jnt of taxes should be explained In Schedule F,
IS. LOSSES BY FIRE, STORM. ETC.

Enter as Item 15 losses of property not connected with your business or pro-
feaflion, suatained during the year if arising from fire, storm, shipwreck, or other
casualty, or from theft, and if not compensated for by inauronce or otherwise.
See Article 171 of Rcpulations 74.

Explain tosses claimed in tho table provided on pago 2 of the return.
16. BAD DEBTS

Enter as Item IC all bad debts other than those claimed aa a deduction In
Schedule A. State in Schedule F, (n) of what tho debts conaisted, (^) when thev
wore created, (c) when they became due, (i/) what efforts were made to collect,
and (e) how they were actually determined to be worthless.
17. CONTRIBUTIONS

Enter as Item 17 contributions or gifts made within tho taxable year to any
corporation, or trust, or community chest, fund, or foundation, organized and
operated exclusively for religious, charitable, scientific, literary, or educational
purposes, or for the prevention of cruelty to children or animals, no port of the
net earnmRU of which inures to the benefit of any private shareholder or indi-
vidual. The amount claimed shall not exceed 15 per cent of your net income
computed without tho benefit of this deduction.

A fiduciary filing tho return for an estate in process of administration may
claUn, in lieu of this deduction, th:it provided in Article 862 of R^gulationa 74.

List organizations and amounts contributed to each in Schedule F.

18. OTHER DEDUCTIONS

Enter as Item 18 any other authorized deductions for which no place is pro-
vided on tho return. Do not deduct losses incurred in transactions which wore
neither connected with vour trade or buslncaa, nor entered Into for profit.

If tho return is filcci for an estate in process of administration, there may be
deducted tho amount of anv income paia or credited to a beneficiary.

Any deduction claimed should be explained in Schedule F

19. TOTAL DEDUCTIONS

Enter as Item 19 the total of Items 1 3 to 1 8, inclusive. This amount should
not include any deduction claimed in Schedule A or B.
20. NET INCOME

Enter as Item 20 tho net income, which is obtained by deducting Item 19
from Item 12, The net income ahall be computed upon tho basis of the taxable
year In accordanee.with the method of accounting regularly employed In keeping
your books, unless such method docs not clearly reficct your incomo.

INCOME TAX FORMS

333

21. PERSONS REQUIRED TO MAKE A RETURN OF INCOME

amounted to $5,000, <

t be filed by every citizen of the ITnited StatM
■ abroad, and every person residing in the United
e gros3 income for the taxable year 1930
whose net income amountcd.lo —
e or if married and not living with husband or wife;
-ith husband or wife; or
(c) More than the personal exemption if status of taxpayer changes.
If an individual is single and the net income, including that of dependent
minors, if any, is $1 ,500 or over, or if the gross income is J5.000 or over, a return
must be filed. If the combined net income of husband and wife, and dependent
roinor children, if any, is (^500 or over, or if their combined gross income is
$5,000 or over, all such income must be reported on a joint return, or on separate
returns of husband and wife. In case the husband and wife elect to file separate
returns and their combined net income is $5,000 or over, each shall make a
return on Form 1010.

If the net income of a decedent to tho dat« of hia death was $1,500 or over,
if unmarried, or 33,500 or over, if married and living with husband or wife, or if
hia gross income for the period was $5,000 or over, the executor or administrator
ehall make a return for him on Form 1010 cr 1040A.

Income of (a) estates of decedents before final settlement, (6) trusts, whether
created by will or deed, for unascertained persons or persons with contingent
interestfjor income held under the terms of the will orirust for future distribu-
tion, is ta'^ed to the fiduciary aa a single person, except that from the income of a

22. PERSONAL EXEMPTION AND CREDIT FOR DEPENDENTS

A tingle person, or a married person not living wi'h husband or wife, may
claim an eneroption of SI, 600. A person who was the head of a family or wai
married and hving with husband or wife during the entire taxable year, may claim
on exemption of 53,500. If husband and wife file separate retume, the exemp-
tion may be taken by either or divided between them.

A head of a family" is an individual who actually supports and maintains
in one household one or more individuals who are closoly connected with him by
blood relationship, relationship by marriage, or by adoption, and whose right to
exercise fsjnily control and provide for these dependent individuals is based
upon some moral or legal oblici

i the chief support,

This credit can be claimed only by the person who fui
and can not be divided between two individuals.

Id case the status of a taxpayer changes during the year, the personal
exemption ehall be an amount which bears the same rat.'
numbi^ of mootlia the taxpayer was single bears to twel'

$1,500 as the
nthfl, plus an
which bears the same ratio to $3,500 as the number of months the
taxpayer v.aa married and Uving with husband or wife, or wa.s the head of a
family, beai-a t« twelve months. For this purpofie a fractional part cf a month
ehall be disregarded unless it amounts to more than hah' a month, in which case
it shall be considered as a full month. . The exemption shall not exceed $3,500
where the bead of a fomily is married during the year.

In the caso of an individual who dies during the taxable year, the personal
exemption and credit for dependents shall be determined by his or her status

23. COMPUTATION OF TAX

To deten

« this credit, compute the i
J 21 to ai on page 1 of the return, i
i 32 and 61 will be 25 f-er

t you

Items 30, 44, 45, and 4
Earned i

; of item 31, or 25 per cent of the sum of
i tho smaller.
_■ consist of amounts received as compensation for per-
eonal 6or\-ice8 actually rendered, or an amoui)t not in exceas of 20 per cent of
the net profits derived by you from a trade or business In which both personal
aervicea and capital are materia! income-producing factors.

If your net income is not more than $5,000, the entire amount shall be
considered as earned net income, or if your net income is more than $5,000,
tho earned net income shall not be considered to be ksa than $5,000. Iii no
case EhaU the earned net income bo more than $3(1,000.

Fiscal year income from a partnership or fiduciary- — If income ia received
from a partnership, or an estate or truat, which makes its return for a fiscal vcar
tndiug in 1J30, the income attributable to 1930 ehall he added to your other
income for that year and taxed at the lower norma! lax and surtax ratr^
Applicable to 1930, and the income attributable to 1929 shall be taxed at the
ricxt higher normal tax and surtax rates applicable to 1929. In caso all of

claimed in Item 54 for

the United States, submit Ft

Surtax. — The surtax for any amount of net income not ehown in tho table
bctow is computed by adding to the surtax for tho largest amount shown which
ti less than tho inconie, tho Qurtai upon the excesa over that amount at the
rate indicated in the table.

In the case of bona fide sale of mines, oil oftgac wells, or any interest
therein, the surtax on the profit shall not exceed Id per cent of the selling

...TKMS

■'"""oMW

jO

co.,„.^.o.o,s„.,..

O.J„.=0,

3. K«t laoome

,.B^

*.N....„™

..B«„

Surtax from table

116, 000. 00
450.00

$80. 00
13.60

(

f

Surtax at 3 per cent

Total

816, 450. 00

193. 50

t

1—

SURTAX RATTS FOR 1S30

AjBOont of tM Ijifiom.

luu

.1.°^

A».^.„».^»».

iwewnt

i^

A

B

°

A

B

0

»0 to 310,000

10,000 to 514,000..
14,000 to 16,000..
16,000 to 18,000..
18,000 to 20,000..
20,000 to 22,000..
22,000 to 24,000..
24,000 to 28,000..
28,000 to 32,000..

. ....

2
3

5
6
7
8
9
10

80

140

220

320

440

720

1,040

1.400

1,800

S40,000 to t44,000
44,000 to 48,000.
48,000 to 62,000.
52,000 to 66,000.
60,000 to 00,000.
60,000 to 64,000
64,000 to 70,000.
70,000 to 80,000.
80,000 to 100,000 .

11
12
13
14
IS
18
17
18
19
20

•2.240
2,720

3, 240
3,800

4, 400
5.040
6,060
7,860

11,660

36,000 to 40,000..

24. ITEMS EXEMPT FROM TAX

The following itcma are exempt from Federal income tax and should not ba
rt^ported, unless it is desired to establish a net loss, in which ci^se see Section 117 of
the Revenue Act uf 1928;

(a) Amounts received under a life insurance contract paid by reason of the

" " ." r in iiista]"

ndcr an agreement to pay

paid by reason of thfl death of

interest payments shall be included in gross i

(6) Amounts received (other than i
the insured and interest payments on such t
endowment, or annuity contract, but if such amounts (when added to amounts
received before the taxable year under such contract) exceed the aggregate
premiums or consideration paid (whether or not paid during the taxable year)
then the excess shall be included in gross income. In the case of a transfer for .".
valuable consideration, by assignment or otherwise, of a life insurance, endow-
ment, or annuity contract, or any interest therein, only the actual value of such
conaideration and the amount of the premiums and other simns subsequently paid
by the transferee shall be exempt from taxation under paragraph (a) above or

eration for service rendered), and r
L3e, or inheritance (but the iacon
nust be reported);

! derived

any political
issued under
amended;

parai^raph ;

(c) Gifts (not mode as a consii
property acquired by bequest, dc
from such property is taxable and

(d) Interest upon (1) tho obligations of a' State, Territory,
subdivision thereof, or the District of Columbia; or (7]
the provisions of the Federal Farm Loan Act or under auch Act
(3) the obligations of the United States or its possessions. In tho case of obli-
gations of the United States ifi.sued after September 1, 1917 (other than postal
savings certificates of deposit) the intei'cst on 4 per cent and 4>i per cen*. Liberty
Bonds, Treasury Ortificatos of Indebtedness issued before June IS, 1929,
Treasury Bonds, and Treasury Savings Certificates, owned in excess of $5,000,
and the interest on Treasury Notes, ia eubject to surtax if the net income ia
over $10,000, and should be reported (eee Instrjction 9) ;

ie) Amounts received through accident or health insurance or under work-
men's compensation acts, as compensation for personal injuries or sicl;ncss, plus
the amount of any damages received, whether by suit or agreement, on account
of such injuries or sickness;

if) Amounts received aa compensation, family allotments and allowancea
under the provisions of the War Risk Ind'.-rance and the Vocational RchabiUta-
tion Acts or tho World War Veterans' Act, 1024, or as pensions from t'le United
States for service of the beneficiary or another in tho military or naval fbrces of
the United States in time of war, or as a State pension for services rendered by
the beneficiary or another for which the State is paying a pension;

(g) Amounts received by an individual as dividends or interest, not exceed-
ing $300, from domestic building and loan associations, substantially all the
business of which is confined to making loans to members;

(A) The rental value oi a dweUing house and appurtenancea thereof furnished
to a minister of the gospul as part of his compejieition;

(i) Compensatioo paid by a State or pohtical subdivision thereof to ita
officers or employees for services rendered in connection with the exercieo of
aa essential governmental function; and

(J) Amounts received aa earned income from aourcca without thj United
States by an individual citizen of the Uniu;d Btat<:6 who ta a bona fida non-
resident for more than six months during the taxable year. Tho taxpayer

25. ACCRUED OR RECEIVED INCOME

If your books of account are kept on on accrual baaia, report all Ineomd
accrued, even though it has not been actually received or entered on the booka,
and expenses incurred instead of expenses paid.

If your books do not show income accrued and e?:pense8 Incurred, report all
Income received or constructively received, euch aa bank interest credited to
your account, and expenses paid.

26. PERIOD TO BE COVERED BY RETURN

December,

The aci _ .

unless permission waa received from the Commissioner to make a chuuge.

An application for a change in the accounting period shall be maue en Form
112^ and forwarded to the Collector prior to the expiration of thirty dijs from
the Close of the proposed ta-xablo year.

27. AFFIDAVIT

Tho affidavit must be executed by tho person whose income [a reported
unless he is ill, absent from the country, or otherwise incapacitoted, in which
case the legal representative or agent may execute the affidavit. A minor,
however, making his own return must execute the affidavit.

The oath will be administered wthout charge by any collector, deputy
collector, or internal revenue Agent. If an internal revenue officer is not avail-
able, the return should be ewom to before a notary public, justice of the peace,
or oTher person autbori;;cd to administer oalhs.

28. WHEfi AND WHERE THE RETURN MUST BE FILED

1931. In case you have no legal
he United States, the return should bo torvAidod
to the Collector of Internal Revenue, Baltimore, Marj-land.

29. WHEN AND TO WHOM THE TAX MUST BE PAID

The tax shouM bo paid, if possible, by sending or bringing with tho return a
check or money order drawn to tho order of "Collector of Internal Revenue at
(Insert city and State)." Do not send cash by mail, nor pay It in person,
except at the Collector's office.

The tax may bo paid when the return Is filed, or in four equal Installmonta,
as follows: Tho first matallment shall bo paid on or before March 15, 1931, tho
eecond installment shall be paid on or before June 15. 1031, tbo third install-
meot OQ or before September 15, 1931, i.nd the fourth installment on or befi.'io

December 15, 1931.

If anv installment is not paid on the date fixed for payment the Tho!*
amount of tax unpaid shall be paid upon notice and demand by tb« Coilector.

For winfu! foiitt
$10,000 or imprisonn
25 per c*nt of tho an

30. PENALTIES

of the amount of the t

For deficiency io tax. — Interest on deficiency at 6 per cent per annum to
the date the deficiency is assefised, or to the thirtieth day aftor the fiiing of a
waiver of the right to file a petition with the Board of Tax Appeals, whichever
date ia the earlier, and. In addition, 6 per cent of tho amount, of the leSciencjr
if due to negligence or intentional disregard of rules and regulations without
intent to defraud or 60 per cent of amount cf deficiency If due to fraud.

31. INFORMATION AT SOURCE

Every person making ,iayTncnta of salarioa, wages, Jnteroat, rent*, oommi*-
sions, or other fixed or determinable income of $1,$00 or utoro during the cal-
endar year, to a single person, a partnenship, lt a fiduciary, or SJ 5(_>0 c
a married person, is required to make

ng the amount of such pa
cipicnt. These foni.8 will be fu;
upon rcqi

- y anv {

- 8uch returns covering the calendar year 1030

the Collector of Intcmol Revenue for your dutrlct In t

t later than February 15, 1931.

101^ and 1009
id adirfMf of each n*

t l>e forwarded
to be received

334

INCOME TAX FORMS

Pomi 1040 A

lRTM

TREASURY DEPARTMENT

(Auditor** SUmp)

INDIVIDUAL INCOME TAX RETURN

FOR NET INCOMES OF NOT MORE THAN $5,000
DERIVED CHIEFLY FROM SALARIES AND WAC3

For Calendar Year 1930

To hm filoS with tfa« Cattsetorof Intmi4l Rcrrcnutt tor rour district on or befor* March 15, 1931
PUNT NAME AMD ADDRESS PLAINLY BELOW

<8tvMt KBd ttoubw, or rural r

OCCUPATION-

Da Dol write ID this I

(CMhUr*! Stamp)

Ca«h Chtk M. O.

1. Are you scltlien or resident

of the United States?

2. Was a separate return filed

by husband or wlXo?

3. Were you married and living with hoabaad

or wile on the last da7 o( tbe year? .

4. If not, were you the head of a family

on tbe last day of the year?

6. State date and nature of any change

under questions 3 or 4 during tbe year ._,

6. How many dependents (ezcept husband or wife) were recoirlng

their ciilef support from you on the last day of tbe yearT

INCOME

1. Salaries, Wages, etc. (State from whom xeceived)

2. Interest on Bank Deposits, Notes, Mortgages, and Corporation Bonda

3. Interest on bonds upon which & tax of 1H% ^^s P^d at soxirce

4. Other Income (including income from partnerships and fiduciaricE) (State source):

6. Total Incoue in Items 1 to 4

DEDUCTIONS
6. Taxes Paid

7. Contributions (Explain on reverse side)

8. Other Deductions Authorized by Law (Explain below):

9, Total Deductions in Items 6 to 8

CONfPUTATION OF TAX

10. Net Income (Item 5 minus Item 9) _

11. Credit for Dependents $-

12. Personal Exemption U-

13. Balance taxable at l}4%, not over $4,000 (Item 10 minus Items 11 and 12) ^

14. Totallncome Tax (1>^% of Item 13) _

15. Less: Income Tax pdid at source on tax-free covenant bonds (1H% of Item 3)

16. Income tax paid to a foreign country or possession of the U. S. (Attach Form lil6)..

17. Credit of 25% of tax on earned net income (25% of Item 14)

18. Balance of Tax (Item 14 minus Items 15, 16, and 17)

AFFIDAVIT

I swear (or affirm) that this return has been examined by me, and, to the best of my knowledge and belief, is a true and com-
plete return for the taxable year as stated, pursuant to the Revenue Act of 1928 and Regulations issued under authority thereof.

(Ifr

s made by agent, the r

Sworn to and subscribed before me this
.: day of .., 1931

(Glgoatuie of otDcer admlni&loriug oatb)

C be stated on this line)

(Signature of taxpayer or agent)
(Address of agent)

INCOME TAX FOEMS

335

STATl

EMENl

OF CONTRIBUTIONS

Nahk or Oboanization

Amount Paid

NUU or OBGANlZATtON

Amoukt Paid

S

$

NONTAXABUE OBLIGATIONS ATOO SECURITIES

OBUOATIONS and SECURITIEa

Amoont Owned

Intsrest

BXCUTKO

(a) Obligations of a State, Territory, or political subdivision thereof, or the District of Columbia..

$

$ _..

--

(c) Obligations of tlie United States or its possessions

DIVIDENDS FROM DOMESTIC CORPORATIONS

State the amount of dividends received from domestic corporations, including your share of such dividends
on stock owned by a partnership, or an estate or trust _ $..

PENALTIES

For Willful Failure to Make and File a Return on Time. — Not more than $10»000 or Imprisonment for not more than one
year, or both, and, in addition, 25 per cent of the amount of the tax.

For Willfully Making a False or Fraudulent Return. — Not more than $10,000 or Imprisonment for not more than five years*
or both, and, in addition, 50 per cent of the amount of the tax.

For Deficiency in Tax. — Interest on deficiency at 6 per cent per annum to the date the deficiency is assessed, or to the thirtieth
■ day after the filing of a waiver of the right to file a petition with the Board of Tax Appeals, whichever date is the earlier, and,
in addifion, 5 per cent of the amount of the deficiency if due to negligence or intentional oisregard of rules and regulations without
intent to defraud, or 50 per cent of amount of deficiency if due to fraud.

INSTRUCTIONS

Liability for Fillns: Return

An iDoocie tax return
wbether residing at borne
States, though not acitiit

Uviog with husband or wife, or (6) $3,500o

Items Exempt from Tax

(a) Amoonts recelTed under a lile insurance contract paid hf reason of the
death of the lasured.
ib) Amounts received (other than by reason of the death of the insund) under

ft life

ilty contract, not to exceed the premiums o

cd under tbo War Risk losuraoce and Vocational Rc'
tbo World Wot Veterans' Act, 1924. or as pensions tfom tUo
vices la the military or naval forces in time of war, or as a
/ices rendered for wbicb the State is paying a pension.

I consideration for services), and property acquired
r inheritance (but the income from such property is tax-
able and must be reported).

(d) Interest upon (i) obligations of a State, Territory, or a political subdJvl-
Elon thereof, or the District of Columbia; (2) Federal Farm Loan bonds; and
(3) all obligations of the United States and its possessions as to normal tax.
Interest on Liberty Bonds owned In excess of $5,000 is subject to surtax if the
net Income is over 510,000.

(f) Amounts rea;ived as accident
sickness, pli

if) Amounts rei
habilltatioo Acts, <
United Slates for:
State pension for s

(0) Dividends oi
and loan associati
making loans to m

(A) Kental valui
minister of tbo go^.

(i) Compensation paid by a State or political subdivision thereof to its officers
or employees (or service rundurcd In connection with the exercise o( an essential
govemmeotul fitnrttoD.

(*) Compensutioa received from sources without the United States by a
citizen who is a nonresident lor more than six months during the taxable year.

Income

Salaries.— Enter as Item 1 all salaries, wages, or other compensation received
from outside sources by (a) yourself, (bi your husband or vfiie if a Jomt return
is Qltid. and (f) cucb dependent niinur chiid.

l&lerest.— Enter as Item 2 mierest received on bank deposits, notes, mortgages,
and corporation bonds, except that Interest received on bonds upon which a
tax was naid at cource by the debtor corpomtloo should be euteruJ as Item 3
il you filed With the interest coupons a certiljcale on Form lUOO that your net
iDComo In excess of the persoinil eiemplion and credits does not exceed S4.0UO.
The tax of iJi per cent paid at source on such Interest should bo claimed as a
credit in Item 15. Interest on bonds is considered Income when due and payable.

Other income.— ^nter as Item 4 all other taxable income. Including dividends
on stock of forelffn corporations, income of en estate or trust, and your share
(whether received or not) in the proUts ol a partacr:ihlp.

1 property paid during
inciuae reaerai ucome laxes nor taxes claimed as a credit
in Item 16 of the return.

Contributions.— Enter as Item 7 any contribntions or gifts made during the
year to any corporation or fund organ! ted and operated exclusively for reh^ous,
charitable, or educational purposes. The amount claimed shall not exceed 15
per cent of the net income computed without the benefit of this deduction.

3 or organijcatlons and amounts contributed to each In space above.
' 1 S any other deductions autborixed by law.

Personal Exemption and Credits

} the head of a family or was married and living with husband c
may chum an exemption of S3,500. If husband and wife QJe separate retunu.
the personal exemption may bo taken by either or dividod between them.

A "bead of afoimly" Is an individual who actually supports and maintains In
one household one or more individuals who are closely cotmected with him by
blood relationship, relationship by marriage, or by adoption, and whose right to
exorcise family control and provide for these dependent mdividuols Is based upon
some moral or legal obligation.

In addition to the personal exemption, a credit of $400 may be claimed for each
person (other than husband or wiie) under eighteen years of age, or Incapablo
of self-support because mentally or physically defocllve, who was receiving hla
or her chief support from the taxpayer on the last day of the taxable year. This
credit can be claimed only by the person who furnishes the chiel support, and
can not be divided between two Individuals.

Ln case the status of a taxpayer changes during the taxable year, the personal
exemption shall be an amount which bears the same ratio to $1,500 as the number
of months during which the taxpayer was single bears to twelve months, plus aa
amount which bears the same ratio to $3,600 as the number of months during
which the taxpayer was married and Iivmg with husband or wife, or was tho
head of a famify, bears to twelve months. For this purpose a fractional part of
a month shall be disregarded unless it amounts to more than half a month. In
which case It shall be considered as a full month. The amount of personal
exemption shall not exceed $3,tO0 where the head of a family is married during
the taxable year.

In the case of en Individual who dies during the taxable year, the credits for
personal exemption and dependents shall be determined by his or her s"' '

General Information

AffldiTit.— Tho oath will be administered without chargs by any collector,
deputy collector, or Internal revenue agent.

Retuma.— File the return with the Collector of Internal Revenue for th«
district in which you reside on or before March 15. IWl

■^ -The tax may be paid at lima o( filing the return, or in four egual

Installments pa/able quarterly.

336

INCOME TAX FORMS

FormllM

CORPORATION INCOME TAX RETURN

For Calendar Year 1930

nh lb IUb litb «» rifcmr U Idud K«iaB W Ta> Diririd a> « Bcfon Mudi IS, 1931

Pase 1 of Return

tBZV&l:Al. aJUr«*JI* IHBTO™

H-i»l»'ii »«»»<

F.U

Cob _

S»UI

Nimlo

,

rmurr rjum.y coakmution's name and business address

Dirtrirt _

{NUDSt

(Post offlM BDd Stale)

DaU (^ Intarparatlca

Vnjer the Lews of what SLde or Cotmtry

Ch Cb«:k M.O. C.rt.o(li«l.-
Fint PaymwU

».- _

U This a ContoliiUtod Return of Two or More Corporttioni? If so, How Many? .

GROSS INCOME

. Le» Cost of Goods Sold:

(a) Inventory at beginning of year

(6) Mercbandise bought for sale _._..

(c) Cost of manufacturing or producing goods (From Bch«dul*Jt

Balaries and Other
Wagee, $ ; coata, $

(d) Total of lines (a), (b), and (c)

(e) Less inventory at end of year_„

. Groso ProBt from Trading or Manufacturing (It«m
, Grom Profit from Operations Other Than Trading c

Net Sales... S

Lminuslt«m2)..
Manufacturing.

(a).

6. Interest on Bank Deposits, Notes, Mortgages, and Corporation Bonds..

7. Royalties

, Pro6t from Sale of Real Estate, Stocks, Bonds, and other Capital Assets CFiom Schoduk B)

, Dividends on Stock of Domestic Corporationa __.

. Other Income (including dividends received on Stock of foreign corporatioas). (atauutnnofii

(a) .

(c) .

Total Income in Iteus 3 to 10 _

DEDUCTIONS

. CompeDBation of Officers (From BchediUe O)

, Rent on Businesa Property

, Repairs (From Schudle D); Salaries and Wages, S ,....

. Taxes (From Schedule E) „

. Losses (From Schedule F)

. Bad Debts (From Sdiediilo 0)_ „

. Dividends (From Schedule B)

. Depreciation (resulting from exhaustion, wear and tear, or obsolescence) (From Schedule v..

. Depletion of Mines, Oil and Gas Wells, Timber, etc. (Submit schedule, see lostnictioa 21).

. Other Deductions Not Reported Above. (EiplaJsbelgw, or oasepuftte sheet):

(a) Salaries and wages. (Not IncludedlDllems, 12, or uabove)

(b) Net Loss for 1928-1929 (Submit schedule)

(«) .

Total Deodctions in Iteus 12 to 22 ..
Net Income (Item 11 rolnuB Item 23)..

COMPUTATION OF TAX

25. Net Income (Item 24 above)

26. Less Credit of $3,000 (for a domestic corporation

having a net income of less than $25,360

525,360, CDt(
30. Total Tax (Itci

the amount over $25,000..
28 plus Item 29)

27. Balance (Item 25 minus Item 26) „„.

31. Lees: Income Ta;i Paid at Source. (Tliis credit can only be allowed to a nonresident foreign corporation) ]s

32. Income Tai Paid to a Foreign Country or U. S. posacEaion by a domestic corporation (see Inst. 27) I..

lUB ItemaSl and 32) „..

83. Balance of Tax (Itt

An anMtvded return 1

t b* marked "Amended" at top of return

Checks and drafts will be accepted only if payable at per

INCOME TAX FORMS

337

Page 2 of R«tam

SCHEDULE K— BALANCE SHEETS (See Instruction 43)

Inus

BEOIKNINO 0» TAIABL* YX4E

.End orTAX*t'.it Year

A„o,^.

T.U.

Amcuoc

T«U1

ASSETS

s

$.„...

Lees reserve for hati debts ,

4. Inventories:

—

Work in rocess

C. Investments (nontaiablc):

Obligations of a State, Territory, or any po-
litical subdivision thereof, or the District

s

Securities issued under the Federal Farm Loan

---

Obligations of the United States or its pos-

6. Other inTestments:

s

—

--

$.

-

7. DefetTcd durges:

Another

8. Capital assets:

*

...,_.

.._.

........

$

—

—

s

—

—

8-

11. Other assets (describe fuDy) :

— ■

$-. _

$

LIABILITIES
13. Kotes payable (Ic^s than oao year) ..._ .

$ —

—

—

S

». , .

.......

16. Mortgages (includuig bond? and notes so secured).

17. Accrued expenses:

Another .„ _

18. Other liabilities (describe fulTy):

19. Capital stock:

-

._...

Common stock Ocs^ stock in treasury) ........

20 Surplus

?1 TTmliviilfrl prnfltif ._ _.

22. Total LiABrLlTiEs . . _. _.

s

S

..._

338

INCOME TAX FOEMS

SCHEDULE L— RECONCILIATION OF NET INCOME AND ANALYSIS OF CHANCES IN SURPLUS

Page 8 or Return

n, "j^'-^'j,^"^-;;-^

2. NoDUubld iDcame.

(a) iDlArasl oQ obllsKlioiu of a Stftte. Ttrrilmy. or any political
sulHllviiioD (hweof. or the DUtrict of Columbia

'" "°r5H-rrH?rsH3H

(6> Uit^resl oa wcur.tLw tejwd ^JBr^FwlenU Form Lou

(d) 8peclallmprovemeaiUuftSLeodlQgloliicT«aseU>emueor

'" 'X^"= ^.'ZiT''""""' " '""^•°" "^"^ "

(/) OUmt lUnu ol ooDtuablo Iscoma (to be dctftUed):

(f) liuurvic* prwaiums paid oa ilie life of any oflloer or em-
ploTW where the rorporailoa Is directly or IndlrecUy a
beneflclan-

(*) IniertBl oo lodeblednesa Inairred or continued to purcbasc

(2) — :

B. CbannG afHlnst naorvo for bad d«bu. IT Item IB. pag« 1 of raturo.

OJ AddlUan3toreaen'ea(orconUnsftncle3.et«.(tobedeiallod)

4. CbugM agAliut raaenres lor coDUnieaclcs. tic. (to tw detaUad):

(l> Otbae unallowable dediictlons (to be deiaUed):

0)

7. Net proOt for yaar.asshown by books, bflfora any adjTutmentsaro

M Total Of Una la

16. PiTldands paid durlnf tbe taioble year (state whether paid la
cash, stock of tbe corporation, or other property):

,

t. Sorplus and ondlvidod proflta u ataowo by balance sheet at clone

10. Other debits to turplua (to be dotoUed):

_.

11, Total (rom Uoel?

12. Surpitu and undivided profits as abowo by balanoa sbeH at elow

(-_

17, Total ol Unas IS and to

,

KIND OF BUSINESS

1. By means of the key lettera given below, identify the corporfttlon'e main
income-producing activity with one of the general classes, and follow this by a
opcclftl description of the business sufficient to give the information called for
under each general close.

A. — Agriculture and related industries, including fishing, logging, Ice harvest-
ing, etc.. and also the leasing of such property. State the product or products.
B. — Mining and quarrying, including gas and oil wells, and also the leasing of
such property. State the product or products. C. — Manufacturing. State
the product and also the mntcrial if not implied by the name of the product.
D. — Construction — excavations, buildings, bridges, railroads, ships, etc., also
equipping and installing same with systems, devices, or maclunery, without
their manufacture. State nature of structures built, materials used, or kind of
installatioBs. El. — Transportation — rail, water, local, etc. State the kind and
special product transported, if any. EZ. — Pubhc utilities — gas (natural, coal,
or water); electric light or power (hydro or steam generated); heating (steam or
hot water); telephone; waterworks or power. E3. — Storage — without trading
or profit from sales — (elevators, warehouses, stockyards, etc.). State product
stored. E4. — l^a^ing transportation or utilities. State kind of property.
P.— Trading In goods bought and not produced by the trading concern. State
manner of trade, whether wholesale, retail, or commission, and product handled.
Sales with storage with profit primarily from sales. G. — Service — domestic,
including hotels, restaurants, etc.; amusements; other professional, personal, or
technical service. SUte tbe service. H.— Finance, Including banking, real
estate, insurance. I. — Concerns not falling In above classes (a) because of
combining sevsral of them with no predominant business, or (6) for other

2. Concerns whose busineas Involves activity falling in two or more of the
above general classes, where the same product is concerned, should report busi-
ness as identified with but one of the above general classes; for example, con-
cerns in A or B which also transport and market their own product exclusively
or mainly, should stiU be identified with classes A or B; concerns in C (manufac-
turing) which own or control their source of material supply in A or B and which
also transport, sell, or install their own- product exclusively or mainly, should
be identified with manufacturing; concerns in D may control or own the source
of supply of materials used exclusively or mainly In their constructive work;
concerns in El or E2 may own or control the source of their material or power;
concerns in F may transport or store their own merchandise, but itfl production
would identify them with A, B, or C.

3. Answers:

(a) General class (use key letter designation)

(b) Main in come- producing business (give specifically the information

called for under each key letter, also whether acting as principal,
or as agent on commission; state if inactive or in Uquidation)

AFFILIATIONS WITH OTHER CORPORATIONS

SEE INSTRUCTION 3S

4- Is this a consolidated return of two or more corporations? ^

If so, procure from the CoUecUjr of Interna] Revenue for your district Form 851 ,
AflUiations Schedule, which shall be filled In, sworn to, and filed as a part of this
return. See Article 12 (c) and (d). ReguUtlona 75.

6. Did 'the corporation file a consuhdatcd return for the preceding taxable

7*^^ ,_U*4.

QUESTIONS

PREDECESSOR BUSINES**

6. Did tbe corporation file a return under the same name for the preceding

taxable year? Was the corporation In any way an outgrowth,

result, continuation, or reorganization of a business or businesses In existence

during this or any prior year since December 31, 19177 If answer

is "yes," give name and address of each predecessor business, and the date of
the change in entity

Upon such change were any asset values Increased or dtKreasedT

If the answer is "yes," closing balance sheets of old buainessand opening balano*
sheets of new business must be furnished.

BASIS OF RETURN

7. Is this return made on the basis of actual receipts and disbursements?

If not, describe fully what other basis or method was used in computing net

VALUATION OF INVENTORIES

8. State whether the inventories at the beginning and end of the taxable year
were valued at cost, or cost or market, whichever Is lower. If other basis was
used, describe fully, state why used and the date inventory was last reconciled

LIST OF ATTACHED SCHEDULES

9- Enter below a list of all schedules accompanying this return, giving for each
a brief title and the schedule number. The name and address of the corporation
should be placed on each separate schedule accompanying the return.

The corporation's books are in i
Located at -

INCOME TAX FOEMS

Page 1 of Return SCHEDULE A— COST OF MANUFACTURING OR PRODUCING GOODS (See Instruction 2)

339

(Eat*[ 03 lum Sc)

Salaries and wagea...
Material aod eupplie:

SCHEDULE B— PROFIT FROM SALE OF REAL ESTATE, STOCKS

BONDS, ETC.

See Instruction 8)

1 KlWP 01 PBOPEETT

.o.„.«..„

...„„., n„^..

au.o".'„?;'e1«e

a^AfiiiBk

5-?rj2r„'

7 Nrr pKonr

state how property was acquired. -

SCHEDULE C— COMPENSATION OF OFFICERS (See Inatniction 12)

L OmCUL TITLS

SCHEDULE D — COST OF REPAIRS (See Instruction .14)

SCHEDULE E— TAXES PAID (See Instruction 16)

Satariee and wages

SCHEDULE F— EXPLANATION OF LOSSES BY FIRE. STORM, ETC. (See Instruction 17)

I. EiND or PBorun

2. Datk Acqcnaio

^^l^.'^Q^k^Jh

4. SCBaMOL-rT

AJLIOWABL* 8UIC»

0. inbckancs and
Saitaoi Valos

7. DiPOTTiBLK Loaa
(Eotet 03 imm 17)

s

$_ _ _ .

$

Stato

hrfw property was acquired.

SCHEDULE C— BAD DEBTS (See lofllruction 18)

SCHEDULE H-,-riVIDENDS DEDUCTIBLE (See Instruction 19)

,v..

'^^iizr

3..^B.„

^N-«'C~.

AaoCKT ot Dmi.ii<i»

3: DomMtlo

S. ronuto

f

$

1030.

SCHEDULE 1— EXPLANATION OF DEDUCTION FOR DEPRECIATION

(See Inatructlou 20)

or PiOrOTT

tcrlol or >hlcb DQiMtneud)

.0,..c„™s.

3. AOI WIOBI
AoqnaiD

«. PaoBiitLs tire

6 COB>t)ll ViLUE

amoukt or DiTBtn

.TIOI. Ca.«0£0

Irr

(UlmlliUop.si.l.m.

,.r„«».«™

7. Tbla j«»t

$

S_

$_.

AFFIDAVIT

We. the uniloTsicncJ. president and Iretsurcr of tjie corporation for wliich ttiiB return is made, being severally duly Bwom. each for himself deposes and says
t)mt tliis return, iiictudiug the accoinp.inyiug schedules and statemeots, has bceo examined by hun and is, to the beet of lus knowledge and belief, a true and
complete rctutu niaUo in i^ooj faith. Icr the taxable year blated. pursuant to the Revenue Act of 1928 and the Regulations issued thereunder.

Sworn lo ooii subscribed before mcthis ..

Q^

Icor]>orateI

CSlciuilun ot offlcu hliniiilsuriiiii otlti) (Tltla)

Attacli a separnt* ch*ct if &ny of tho above ftcheUuli» du not pcovid* aunicicTit cpac*

340

INCOME TAX FORMS

Paee 1 of LDustructlons

INSTRUCTIONS

, Tlie Instractions Niunbtred 1 to 31 on this Page Correspond with, tlie Item Numbers <

GROSS INCOME AND DEDUCTIONS

1. Gross sales. — If engaged id tradiDg or maDufacturiDg, enter as Item 1 on
page 1 of tbe return, the gross siJes, lesa goods returned and any aUowances or
diacouDte from tbe saJe price.

Banks, insurance companies, and other corporations required to submit state-
ments of income and expenses to any national, State, municipal, or other public
officer may submit with the return a statement of income and expenses in tbe
form fumisbed to such officer, in lieu of the information requested in Items 1 to

23 of the return, except that a railroad company will submit with the return a
statement on Form 1090. In such cases tbe taxable net income will be recon-
ciled by means of Schedule L on page 3 of the return, with the net profit shown
by the income and exp>ense statement submitted, and should be entered as Item

24 on page 1 of tbe return.

2. Cost of goods sold. — Enter as Item 2 the information requested on lines (o)
to (e) and list in Schedule A on page 4 of the return the principal items of cost,
including the amount entered on line (c), the minor items to be grouped in ono
amount. Enter as salaries and wages on liuc (c) the total compensation, during
the period covered by this return, of individuals employed (exclusive of officers
and firm members).

If the production, purchase, or sale of merchandise is an income-producing
factor in the trade or business, inventories of merchandise on band should be
taken at the beginning and end ol the taxable year, which may be valued at cost,
or cost or market, which ever is lower. Enter the letters " C," or "C or M,"
immediately before the amount column on lines (a) and {e) under Item 2, if the
inventories arc valued at either cost, or cost and market, whichever is lower, and
explain fully in question 8 on page 3 tbe method used. In case the inventories
reported do not agree with the balance sheet, attach a statement explaining bow
difference occurred.

3. Gross profit. — Enter as Item 3 the gross profit from trading or manufactur-
ing, which is obtained by deducting Item 2, the cost of goods sold as extended,
from Item 1, the net sale's.

4. Gross profit from other operations. — Enter as Item 4 the gross profit from
operations other than trading or manufacturing, stating in the space provided the
nature and amount of tbe principal items; the minor items should be grouped
in one amount.

5. Interest on bank deposits, etc. — Enter as Item 5 all interest received or
credited to the corporation during tbe taxable year on bank deposits, notes,
mortgages, and corporation bonds.

6. Rents. — Enter as Item 6 the gross amount received for tbe rent of property.
Any deductions claimed for repairs, interest, taxes, and depreciatiOQ should bo
included in Items 14, 15, IG, and 20, reepectively.

7. Royalties. — Enter as Item 7 the gross amount received as royalties. If a
deduction is claimed for depletion, it should be reported as Item 21.

8. Profit trom sale of capital assets. — Enter &s Item 8 the amount of gain or
loss from the sale or other disposition of real estate, stocks, bonds, and capital

Describe the property briefly in Schedule B, and state the actual consideration
or price received, or tbe fair market value of the property received in exchange.
Expenses connected with the sale, such as commissions paid agents, may bo
deducted in computing tbe amount received.

Enter the original cost of tbe properly, or if it was acquired prior to March 1,
1913, the fair market value as of that date, whichever is greater. Attach
statement explaining how value as of March 1, 1913, was determined. Expenses
incidental to the purchase may be included in the cost if never deducted from

Enter as depreciation the amount of exhaustion, wear and tear, obsolescence,
or depletion which has been allowable in respect of such property since date of
acquisition, or since March 1, 1913, if the property was acquired before that
dale. In addition, if tbe property was acquired before March 1, 1913, and if the
cost of such property is greater than its fair market value as of that date, the cost
shall be reduced by the depreciation actually sustained tiefore that date. See
Articles 591 to 604 of Regulations 74.

Subsequent improvements include expenditures for additions, improvements,
and repairs made to restore tbe property or prolong its useful life. Do not deduct
ordinary repairs, interest, or taxes in computing gain or loss.

No loss shall be recognized in any sale orptberdispositionof shares of stock or
securities where tbo corporation has acquired substantially identical property
withiu 30 days before or after the date of such sale, unless tbe corporation is
a dealer in stock or securities in the ordinary course of business.

In cose tbe amount to be entered inColumn 7 is a deductible loss, such amount
should be preceded by a minus sign or written with red ink.

9. Dividends. — Enter as Item 9 the amount received as dividends (a) from a
domestic corporation other than a corporation entitled to the benefits of Sec-
tion 251 of tbe Revenue Act of 1928 and other than a corporation organized
under the China Trade Act, 1922, or (fc) from a foreign corporation when it is
shown to the satisfaction of tbe Commissioner that more than 50 per cent of
tbe gross income of such foreign corporation for tbe tbrcc-year period ending
with the close of its taxable year preceding the declaration of such dividends (or
for such part of such period as the corporation has been in existence) was derived
from sources within the United States.

10. Other income.— Enter as Item 10 all other taxable income for which no
place Is provided on the return, together with any dividends specifically excluded
from Item 9.

11. Total Income. — Enter as Item 11 the net amount of Items 3 to 10, inclu-
sive, after deducting any losses reported in Items 3, 4, and 8.

12. Compensatioo of officers. — Enter as Item 12 the compensation of all
officers, iu whatever form paid, and fill in Schedule C, giving the information
requested.

13. Rent. — Enter as Item 13 rent paid for business property in which the
corporation has no equity.

14. Repairs. — Enter as Item 14 the cost of incidental repairs including the
labor, suppli'-s and other items which do not add to the value or appreciably
prolong the life of the property. Enter as salaries and wages the compensation,
during the period covered by this return, of persons employed directly in con-
nection with these incidental repairs, as shown in Schedule D. Expenditures
for new buildings, machinery, equipment, or for permanent improvements or
betterments which iocreaae the value of the property are chargeable to capital
acrouot. Expenditures for restoring or replacing property ore not deductible,
as uuch expenditures are chargeable to capttAl account or to depreciation reserve,
iie|>ending on how depreciation is charged on tbe booka of the corporation.

List in Schedule D the principal items of cost, grouping the minor items hi
one amount.

. Page 1 of the Return

15. Interest — Enter as Item 15 interest paid on business indebtedness. Do
not include interest on indebtedness incurred or continued to purchase or carry
obligations or securities the interest upon which is wholly exempt from taxation.

16. Taxes. — Enter as Item 16 taxes paid or accrued during the taxable year.
Do not include Federal income taxes, income taxes claimed as a credit in
Item 32, taxes assessed against local benefits tending to increase tbe value of
the property assessed. Federal taxes paid on bonds containing a tax-free covo
nant, nor taxes imposed upon sales by the manufacturer.

List in Schedule E each class of taxes deducted.

17. Losses. — Enter as Item 17 losses sustained during the year and not com-
pensated for by insurance or 9therwi6e. Losses of business property arising from
fire, storm, shipwreck, or other casualty, or from theft, should be explained in
Schedule F, giving tbe information requested.

18. Bad debts. — Enter as Item 18 debts, or portions thereof, arising from sales
or services that have been reflected in income, which have been definitely ascer-
tained to be worthless and have been charged off within the year, or such reason-
able amount as has been added to a reserve for bad debts within the year.

If the debts are included in the deduction claimed, submit a schedule showing
the amounts charged off, and state how each was determined to be worthless.

If the amount deducted is an addition to a reserve, enter in Schedule G tbe
amount of sales charged on account, and the amount of bad debts charged off,
for each of the years indicated.

A debt previously charged off as bad, if subsequently collected, must be
returned as income for tbe year in which collected.

19. Dividends. — Enter as Item 19 tbe dividends described in Instruction 9
which were reported as income in Item 9.

Describcin Schedule H any dividends claimed as a deduction.

20. Depreciation. — The amount deductible on account of depreciation in Item
20 is an amount fairly measuring the portion of the investment In depreciable
property by reason of exhaustion, wear and tear, or obsolescence, which Is prop-
erly chargeable against the operations of tbe year. If the property was acquired
by purchase on or after March 1, 1913, the amount of depreciation should be
determined upon tbo basis of the original cost (not replacement cost) of the prop-
erty, and the probable number of years remaining of its useful life. In case the
property was purchased prior to March 1, 1913, the amount of depreciation will
be determined in the same manner, except that it will be computed on its original
cost, or the fair market value as of March 1, 1913, whichever is greater. If tho
property was acquired in any other manner than by purchase ecc Article 611 of
Regulations 74. The capital sum to be replaced should be charged off over the
useful life of the property either in equal annual installments or in accordance
with any other recognized trade practice, such as an apportionment over units
of production. Whatever plan or method of apportionment is adopted must be
reasonable and must have due regard to operating conditions during the taxable
year. The method adopted should be described in the return. Stocks, bonds,
and like securities are not subject to exhaustion, wear and tear within the mean-
ing of tbe law.

If s deduction is claimed on account of depreciation Schedule I shall be filled
in, and tbe total amount claimed therein should correspond with tbe figures
reflected in tbe balance sheet. In case obsolescence is included, state separately
amount claimed and basis upon which it is computed. Land values must not
be Included in this schedule. See Articles 201 to 210 of Regulations 74.

21. Depletion. — If a deduction is claimed on account of depiction, secure from
tbe Collector Form D (minerals). Form E (coal), Form F (miscellaneous non-
metal^, Form O (oil and gas), or Torm T (timber), fill in andfile with return.
If complete valuation data have been filed with Questionnaire in previous years*
then file with this return information necessary to bring your depletion schedula
up to date, setting forth in full statement of all transactions bearing on deduc-
tions or additions to value of physical assets n-itb explanation of how dcplctioa
deduction for the taxable year hasbeen determined. See Articles 221 to 257
of Regulations 74.

22. Other deductions. — Enter any other deductions authorized by law, and file
with tbe return a schedule showing how each deduction was computed. If a
deduction is claimed on account of a net loss for prior year, see.Axticle 652 of
Regulations 74.

23. Total deductions.— Enter as Item 23 the total of Items 12 to 22. inclusive.

24. Net income. — Enter as Item 24 tbe net income, which is obtained by
deducting Item 23 from Item 11. Tbe net income of a corporation shall be
computed upon tbe basis of its taxable year in accordance with tbe method of
accounting regularly employed in keeping the books, unless such method does
not clearly reflect the income.

COMPUTATION OF TAX

25. The tax is computed upon the amount of net income in excess of the credit
of $3,000 which may be claimed in Item 26 by a domestic corporation having a
net income of less than $25,360. In such case, if tho first or final return of a
corporation is for a period of less than twelve months, the full credit of $3,000 is
allowed. If tbe return is made for a fractional part of a year to effect a change
in the accounting period, the tax shall be computed as provided in Instruction
46. For the credit allowed a corporation organized under the China Trade Act,
1922, see SecUon 261 of the Act of 1928.

CREDIT FOR TAXES

20. A foreign corporation subject to taxation and not engaged tn a trade or
business within the United States and not having any office or place of business
therein may claim as a credit in Item 31 any income tax required to be deducted
and withheld at the source.

27. If a credit is claimed by a domestic corporab'on in Item 32 on aooount of
Income tax paid Uy a foreign country or a possossion of tho United States, submit
Form 1118 with this return, together with the receipt for each such tax payment.
In case credit is sought for taxes accrued tbe form must have attached to it a
certified copy of the return on which each such accrued tax was based, and the
Commissioner may require a bond on Form 1119 for the payment of any tax
found due if the tax when paid differs from the credit claimed. A foreign
corporatioo is not entitled to claim this credit, t mis

INCOME TAX FORMS

341

Page 2 of Instructions

LIABILITY FOR FILING RETURNS
28. Corporations generally. — Every domestic or resident corporation, joint-

stock company, associatioD, or insurance company not specincally esempted by
Section 103 of the Revenue Act of 1923, whether or not ha-/ing any net income,
must file a return on this form, or on Form 1120A if for a fiscal year.

29. Corporations in possessions of the United States. — Domestic corporations
within the possessions of the United States (except the Virgin Islands) may
report as gross income only gross income from sources vHthin the United States,
provided, (o) 80 per cent or more of the gross income for the three-year period
immc'-Iiately preceding the close of the tozable year (or such part thereof as
may be- applicable) was derived from sointxs withia a possession of the United
States; and (6) 60 per cent or more of the gross income for such period or such
part thereof was derived from the active conducl cf a trads or business withia
a possession of the United States.

30. Foreign corporations. — A foreign corponition subject to the provisions of
the Revenue .4ct of 1928, regardless of the amount of its net income, is required
to file a return with the Collector in whose district is located its principal office
or agency through which is transacted the business in the United States. The
net income should be computed in accordance with Articles 671 to 634 of
Regulations 74.

INSURANCE COMPANIES

31 . Life insurance companies. — A life insurance company Issuing life insurance
and annuity contracts {iuclu'-!ing contrricts of combined life, health, and accident
insurance), as defined by Section 201 of the Revenue.Act of 192S, shall file ita
tax retaro on Form 1120L, iii£t?ad of this form.

32. Mutual insorance companies. — A mutual insurance company (other than
a life insurance compnny), in addition to the deductions allowed a corporation,
unless otherwise allowed, may claim aa deductions in Item 22 of the return, (o)
the net atldition required by law to be made within the taxable year to reserve
funds (including in the case of an assessment insurance company the actual
deposit of sums with State or Territorial officers pursuant to law as additions
to gi;arantee or reserve funds); and (6) the sums other than dividends paid
within the taxable year on policy and annuity contracts.

33. A mutual marine insurance company shall include in its gross income in
Item 4 of this return the gross premiums collected and received, less amounts
paid for reinsurance, and in addition to the deductions allowed a corporation,
and to a mutual insurance company in Instruction 32 above, unless otherwise
allowed, may claim as a deduction in Item 22 of the return amounts repaid to
policyholders ca account of premiums previously'paid by them, and interest
paid upon such amounts between the ascertainment and the payment thereof.

34. A mutual insurance company (including intcrinsurance and reciprocal
underwriters, but not including a mutual life or mutual marine insurance com-
pany) requiring its members to make premium deposits to provide for losses
and expense:, in addition to the deductions allowed a corporation, and to a
mutual insurance company in Instruction 32 above, unless otherwise allowed,
may claim as a deduction In Item 22 of the return, the amotmt of premium
deposits returned to ita policyholders and the amount of premium deposJta
retained for losses, expenses, and reinsurance reserves.

35. The receipts of shipowners' mutual protection and indemnity associations
not organized for profit, and no part of the net earnings of which inures to the
b^n(?fit of any private stockholder or member, are exempt from taxation; but
euch associations shall be subject as other corporations to the tax upon their
net income from interest, dividends, and rents.

36. Benevolent life insurance associations of a purely local character, mutual

■ ditch or irrigation companies, mutual or cooperative telephone companies, cr
like organizations are exempt from taxation only if 85 per cent or more of the
income consifts of amounts collected from members for the sole purpose of
meeting losses and expenses.

37. Other insurance companies — The net income of an insurance company
(other than a life or mutyrJ insurance company referred to above) is the gross

' Income earned during the taxable year from investment income and from
- underwriting income, computed on the basis of the underwriting and investment
exhibit of the Annual Statement approved by the National Convention of
Insurance Commissioners, plus the gain from the sale or other disposition of
property, less the deductions for ordinary and necessary expenses, interest,
taxes, losses, bad debts, depreciation, etc., as provided in Article 991 of
Regulations 74.

CONSOUDATED RETllRNS

33. Subject to the provisions of Section 141 of the Revenue Act of 1928 and
Regulations 75, an affiliated group of corporations may make a consolidated

■ return, in lieu of separate returns. The making of a contohdnted return, and
the determination, computation, assessment, collection, and adjustment of tax
UabUiticfi under a consolidated return, arc governed by Regulations 76. If a
consolidated return is made for any taxable year, a consoUdaced return mu3t
be made for each subsequent taxable year.

39. The parent corporation, when filing a coneolidated return on this form,
■ball attach thereto a schedule showing the names and addresses of all the
corporitions included in the return. Each subsidiary must prepare two dupli-
cate origincJa of Form 1122 consenting to Regulations 75 and authorizing the
making of the return on its behalf. See Article 2(b) of Regulations 75. One of
such fr-rms shall be attached to the consoUdated return as a part thereof, and
the other shaii be filed, at or before the time tho consolidated return is filed,
Ld the oflicc of the Collector for the subsidiary's district.

40. Supporting schedules shall be filed with the consolidated retrim. These
. achcdulea ehall be prepared in columnar form, one column being provided for

each corporation included in the consolidation, one column for a toEal of like
Items before adjustments are made, one column for intercompany climinationa
and adjustments, and one column for a total of like itcm.i after giving effect to
the eliminations and adjustments. The items included in the column for
eliminations and adjustments should be eymboUzcd to identify contra items
- affected, and suitable explanations appended, if necessary. Simitar schedules
. BhaU also contain in columnar form a reconciliation of surplus for each corpora-
tion, together with a reconciliation of the consolidated surplus.

<1. Consolidated balance sheets as of the beginning and close of the taxable
year of the group, shall accompany the consolidated return prepared in a form
. similar to that req'-urei for reconciliation of surplus.

'working papers

42. Every corporation shoixld prcscn'3, for inspection by a revenue officer,
working papcr3 ehoviing the balance in each accouot on the corporation's booka
.4ised in preparing the return. State in question 9 where books are located

BALANCE SHEETS

43. The balance sheeta on page 2 of the return, Schedule K, should agree
with the books, pr any differences should be reconciled. The balance sheeta
for a consolidated return shoidd be furnished in accordance with Instructioa
41. All corporations engaged in an interstate and intrastate trade or business
and reporting to the Interstate Commerce Commission and to :any national,
State, municipal, or other public officer, may submit, in lieu of Schedule K,
copies of their balance sheets prescribed by said Commission or State and munic-
ipal authorities, as at the beginning and end of the taxable year.

In case the balance sheet as at the beginning of the current taxable year does
not agree in every respect with the balanco sheet which was submitted as at
the end of the previous taxable year the diferences should bo fully explained
in the space provided under Schedule E.

PERIOD COVERED

44. Except in the case of the first return the corporation s^all make its return
on the basis upon which the return was made for the taxable year immediately
preceding unless, with the approval o^ the Commissioner, a change ia made in
^e accounting period.

45. If a corporation desires to change its accounting period from fiscal year
to calendar year, from calendar year to fiscal year, or from one fiscal year to
another fiscal year, an application for such change shall he made on Form 1128
and forwarded to the Collector prior to the expiration of thirty days from the
close of the proposed taxable year.

4S. Whero the Commissioner approves a change in the accounting period
the net income computed on the separate return for a fractional part of a year
shall be placed on an annual basis by multiplying the amount thereof by twelve
and dividing by the number of months included in the period, and the tax
shall be such part of th^ tax computed on such ^""""1 basis as the number of
months in such period is of twelve months.

TIME AND PLACE FOR FIUNG

47. The return for the calendar year 1930 must be sent to the Collector of
Internal Revenue for the district in which the corporation's principal office ia
located so as to reach the Collector's office on or before March 15, 1931. lo
the case of a foreign corporation not having any office or place of business in
the United States the return shall be filed on or before June 15, 1931, with th«
Collector of Internal Revenue, Baltimore, Maryland.

48. The Collector of Internal Revenue may grant a reasonable extension of
time for filing a return, if application therefor Is- made before the date pre*
scribed by law for filing such return, whenever in his judgment good cause exista.

SIGNATURES AND VERIFICATION

49. The return shall be sworn to by the president, vice president, or other
principal officer, and by the treasurer or assiEtant treasurer. The return of •
foreign corporation having an agent in the United States shall be sworn to by
euch agent- If receivers, trustees in bankruptcy, or asaigneea are operating tho
property or business of the corporation, such receivers, trustees, or a£aigneea
shall execute the return for such corporation under oath.

PAYMENT OF TAXES

50. The tax should be paid by sending or bringing with the return a check or
money order drawn to the order of "Collector of Internal Revenue at (Lnaert
name of city and State)." Do not send cash by mail, nor pay it in person,
except at the Collector's office.

The tax in the case of a domestic corporation may be paid when the return
is filed, or in four equal installments, aa follows: The first installment shall ba
paid on or before March 15, 1931, ihe second installment shall be paid oa or
before June 15, 1931, the third installment on or before September 15, 1931,
and the fourth installment on or before December 15. 1931.

If any installment is not paid on the date fixed for its payment, the wboltt
amount of the tax unpaid shall be paid upon notice and demand by the Collector.

PENALTIES

51. For willful f^ore to make and file retofn on time. — Not more than $10,000
or imprisonment for not more than one year, or both, and, in addition, 2o per
cent of the amount of the tax

52. For willfully making a false or frandnlent rctnm. — Not more than $10,000
or imprisonment for not more than five years, or both, and, in addition, 50 per
cent of the amount of the tax.

53. For de£cienC7 in tax. — Interest on deficiency at 6 ■par cent p^x annum to
thi date the deficiiLncy is assessed, or to tho thirtieth day after the filing of a
waiver of the right to file a petition with the Board of Tax Appeals, whichever
date is tho earlier, and, in addition 5 per cent cf the amount of the deficiency if
due to negligence or intentional disregard of nilcs and regulations without
intent to defraud, or 50 per cent of the amount of the deficiency if due to fraud.

IWDISTRIBUTED PROFITS

M. If any corporation is formed or availed of for the purpose of preventing
tbd imposition of the surtax upon its shareholders by permitting its gains and
p.-ofita to accumulate instead of being divided or distributed, there shall bo
l-.'.'ifcd, collected, and paid for each taxable year upon the fict income of such
corp-oratiDQ a tax equal to 50 per cent of tho aicount thereof, which shall be ia
addition to the tax imposed by Section 13 of the Act. In such case the net
income shall include interest on obligations of the United SUtes issued after
September 1, 1917, which would be subject to tax in whole or in part in the
hands of an individual owner, and dividends received from a domeatio corpo
raUon. See Sectioii 104 of the Revenue Act of 1923.

INFORMATION AT THE SOURCE

65. Every corporation making payments of salaries, wages, interest, rent,
commissiona, or other fixed or determinable income of Si, 500 or more during
the calendar year, to a single person, a partnership, or a fiduciary, or 53,500 or
more to a married person, or payments of dividends of SiCO or more to a person,
n. partoership, or a fiduciary, is required to make a return on Forms 1096 and
JL'9d showing the amount of such paymenta and the nome and address of each
recipient. These forms will be furnished by any collector of internal revenue
upon request. Such returns covering the calendar year IS.?© must bo forwarded
to the Commissioner of Internal Revenue, Sorting Section, Washington. D. C,
ia time to bo received not later than Fobrtmry 15, 1931. """**•

342

INCOME TAX FORMS

Form 1120 Ij

TREAflURY DEPARTMENT

INSURANCE COMPANY INCOME TAX RETURN

FN nmnics issm un >s Moim conucis. RCUDMG coKBim UTE. BE^^

FoF Calendar Year 1930

Fik Tliii RAan with Ux CollKln oi Umii Kmam lot Toot Oialriet m h Bdwe Mnli 15, 1931

9o Not Write in TliM. S|>uer

IKIKBNAL RKVFHDI 8BBV1«

(Auditor's sump)

Pilo

Co*

Setial

NlBlbtt .

Pltun- PLAINLY COMPANY'S NAME AND BUSINESS ADOKESS

Dirtiid __ ...

(CuUor-oSluip)

(Hum

(Stmt ud Naiiib«r)

(Poet offlos ood 8Ut«)

Cub audi M.a C-t..flad.

Kind of Bu.in«u _ _

FIrat Poimwnt
» _

L LffS DSTASmHT

2. OmZB DBrUtTUSNTO

a. TotAi

1. Interest on Bank Deposits, Bo

2. Dividends on Stock of Domesti

$

.....

$

—

S

»

and Foreign (Ikirporatione

4. Total TMrnMn tv Itwmb 1 to S (*'rt^TiH t/itAl in rnliimn ft)

$

$

DE

6. Interest Exempt from Taxfttioi]
6. Four per cent of the Mean of t

DUCTIQNS

8. Two per cent of the Reserve H

12. Depreciation, Obsoleecence, an

13. Interest on Indebtedness

14. ToTiL Deductionb in Items 5 to 13 (extend total to column 3)

S

i

16. Net Income (Item 4 m

n.nltam 14) ... ,.

»-

COMPUTATION OF TAX

IB Nrf Inreimi. (Hz-m IB nhnvpl

$

17. Leas Credit of $3,000 (for domestic company

22. If the Net Income of Domestic Company is less
than»26,360,enteramountln excessof»26,000.

1« R«1.r,~. m»m IBmin.,. Il/.m 171

S

19. Net Income of Foreign Company C % Item 16).

$ . ..

23. Total Tax atem 20 or 21 plus Item22)._

$.

24. Leas: Income Tax Paid at Source. (Thla credit

25. Income Tax Paid a Foreign Country or TJn

26. Balance of Tax atem 23 minus Items 24 and 25)

;an only be allowed to a N
ted States Possession by a

coresident Foreign Company) $

Domestic Company (eee Inst. 15) —

_.

$

SOIEDULE A— RESERVE FUNDS

L ITKKS

2. BxanfNTHO or TixuLS Ysaa

.E.,o,T.X^T.«

,

6 De 'tsM d "th St te Offi b AsaeeBm' t Com an! Reouired b Law

8. Totals or Items 1 to 7 „„ -„— .

»

._..

»

, Total of Columns 2 and 3, as Shown in Item 8 above

, Mean of the Reserve Funds for the Taxable Year (one-half of Item 9)_
. Four per cent of the Mean of the Reservo Funds, as Shown in Item 10_

Total Reserve Funds of Foreign Companies at End of Taxable Year upon Business within the United States (attach statement). $.^

Peroentage which Item 12 Is of Item 8, Column 3 (compute a fraction of one per cent to three decimal figures) —.

Give the Title and Sections of State Statutes or Insurance Department Rulings Requiring the Reserves Claimed Above.

SCHEDULE B— INVESTED ASSETS BCNDiC VALUES

UFE DEPABTUKNT

OTBKE DBPABTMKNT8

"""

X Btaortfima or Taxabli Tkab

S. En oy TiZABUi Yrab

4 Dbouixtno or Taxabls Yaia

6. End or Taxablk Tua

1

}

2. Mortgage Loans

--

. .._..

..._

—

A T/vP*»ji nw T-nfun I -Trt 7

t 1

(.

•..

.- — 1-- -1

S

1 I...-I* L

'— -

10. Mean of tue Invested Assets for the Taxable Year (one.ha]i of Item 9)_

11. One-fourth of One per cent of the Mean of the Invested Assets

AFFIDAVIT

We, the undersigned, president and treasurer of the company for tvhich this return is made, being severally duly sworn, each for himself, deposes and says
that this return, including the accompanying schedules and statements, has been examined by him and is, to the best of his knowledge and beuel, a true ana
complete return made in good faith for the Uiable year stated, pursuant to the Revenue Act of 1928, and the Regulationa issued thereunder.

Sworn to and subscribed before x

INCOME TAX FORMS

343

INSTRUCTIONS

The lastructlons Numbered 1 to 13 on tMa Page Correspoad with the Item N'umbers .

Page 1 or the Return

CROSS INCOME AND DEDUCTIONS

1. Interest. — Enter aa Item I interest received from all sourcea during the
taxable year. Interest on bonds la conaidered income when due and payable.

2. Dividends. — Enter aa Item 2 dividends received on stock of domestic and
foreign corporations.

3. Rents. — Enter as Item 3 rents received from tenants, including the rental
value of the space occupied in any building owngcl by the company. In case
the rental value of a building bo occupied is not included in this amount, no
deduction on account of such building is allowable for taxes, other expenses, and
depreciation in Items 10, 11, and 12. If these deductions are claimed, a schedule

■similar to the following should be furnished for each building occupied:

: Oroe naia for year. IndudlDE S--

of spftM occupied by Ibe compu

. Leas; Tun

8 Not Income from renlito (Line 3 minus Line:) *-

4. Total income. — Enter as Item 4 the total of Items 1 to 3, incluaiV'
'5. Interest exempt fron
received on the following

Obligations of a State, Territory, or any political subdivision thereof,
District of Columbia; (2) Securities issued under the provisions of the Federal
Farm Loan Act or under the provisions of such Act as amended; and (3) Obli-
gations of the United States or its possessions Submit a schedule showing fur
each class of securities, (a) name oi obligation, (t>) amount of principal, (c) rate
of interest, and (d) interest received.

6. Four per cent ol the mean of the reserve funds. — Enter as Item 6 tho
-amount reported as Item 11 in Schedule A.

7. Dividends. — Enter as Item 7 the total amount of dividends deductible
Tinder Section 203 (a> (3) of the Revenue Act of 1928 A schedule should be
submitted sho^sing the amount received aa dividends, (a) from each domestic
corporation other than a corporation entitled to the benefits of Section 251 of
the Act and other than a corporation organized under the China Trade Act,
1922, and (b) from each foreign* corporation when it is shown to the satisfaction
of the Commissioner that more than 50 per cent of the gross income of such for-
eign corporation for the three-year penod ending with the close of its taxable
year preceding the declaration of sucn dividends (or for such part of such period
AS the foreign corporation has been in existence) was derived from sources
within the United States.

8. Two per cent of the reser
an amount eaual to 2 per cent
for deferred aividends the payment of which is deferred for a period of not less
than five years* from the date of the policy contract. Do not include in such
reserve, dividends payable during the following taxable year.

9. Investment eipenses.—Enter as Item 9 expenses paid which are properly
chargeable to investment expenses, the total amount of which, if there be any
allocation of general expenses to investment expenses, should not exceed one-
fourth of 1 percent of the mean of the invested assets reported in Item 11, Sched-
ule D. Submit a schedule showing the nature and amount of the items included
herein, the minor items being grouped in one amount. See Article 793 of
Regulations 74.

10. Taxes. — Enter as Item 10 taxes paid exclusively upon real estate owned by
the company, and that proportion of the taxes assessed against individual share-
holders and paid by the company without reimbursement, as provided in
Article 794 of Regulations 74. Do not include taxes assessed against local
benefits of a kind tending to increase the value of the property assessed, as
for paving, sewere, etc.

11. Other real estate expenses. — Enter as Item 11 all ordinary and necessarv
building expenses, such as fire insurance, heat, light, labor, etc., and the cost o'f
incidental repairs which neither materially add to the value of the property
nor appreciably prolong ita life, but keep it in an ordinarily efficient operating
condition. Do not include any amount paid out for new buildings or for
permanent improvements or betterments made to increase the value of any
property.

12. Depreciation. — The amount deductible on account of depreciation in
Item 12 ie an amount charged off which fairly measures the loss during the year
by reason of exhaustion, wear and tear, or obsolescence in the company's invest-
ment in property used in the business. Such an amount should be determined
upon the basis of the coat of the propertv, or if purchased prior to March 1,
1913, the cost or value as of that date, whichever is greater, and the probable
number of years remaining of its useful life. If a deduction is made on account
■of depreciation the foUoning schedule must be filled in and the total amount
claimed therein should correspond with the figures reflected in the company's
hooka. In case obsolescence is included, etate separately the amount claimed
and the basis upon which it is computed. Land values must not be included
in this schedule. Stocks, bonds, and like securities are not subject to depre-
■ciation within the meaning of the law.

it o[ depreclAiloo cbarBed o.

13. Interest on indebtedness.— Enter as Item 13 the amount of interest paid
during the taxable year on the company's indebtedness, except on indebtedness
incurred or continued to purchase or carry obligations or securities the interest
upon which is wholly exempt from taxation. Interest paid on dividends held
on deposit and surrendered during the taxable year should be included in this

CREDIT FOR TAXES

14. A foreign company subject to taxation and not engaged in a trade or busi-
'■— 1 within the United States and not having any office or place of busioeaa

"'" """'"'»''" -"• '" »•—''• -—■- e tax required to be deducted

credit fn Item 24 a

3 tax paid to a foreign country

therein may claim

and withheld at the source.

16. If credit Is claimed in Item 25 for ^

or possession of the United States, Form 1118. togetber'^with the receipt forTach
such Ux payment, must be submitted with this return. If credit is claimed
for taxes accrued a bond may be also required on Form U19. A foreign
company la not entitled to claim this credit.

LIST OF ATTACHED SCHEDULES

10. Attach a li«t of the schedules (
a brief title and the schedule numbc
on eft«b sohedule

COMPANIES REQUIRED TO FILE A RETURN

(including life, health, and accident insurance), the reserve funds of which held
for the fulfillment of such contracts comprise more thnn .50 per cent of ita total
reserve funds, shall file a return on this form. See Sections 201 to 203 of the
Revenue Act of 1928.

18. Basis of return. — A return on this form shall be rendered on a cash receipts
and disbursements basis in conformity with the annual statement made to the
State Insurance Department, instead of the accrual basis.

19. Annual statement.— A copy of the annual statement for life insurance
companies adopted by the National Convention of Insurance Commissioners for
the year 1930, as filed with the Insurance Department of the State in tt'hich the
company is located, together with copies of Schedule A (real estate) and Schedule
D (bonds and stocks), must accompany this return. Similar copies for the
precedmg year must be also furnished, if not filed with the return for the
previous year

PERIOD COVERED

20. The return shall be for the calendar year ended December 31. 1930, and
tnc net income computed on the calendar year basis in accordance with the
State lawa regulating insurance companies.

TIME AND PLACE FOR FILING

21 The return must be sent to the Collector of Internal Revenue for the dis-
trict in which the company's principal office is located, so as to reach the col-
lector a office on or before March 15, 1931. In the case of a foreign company
not having any office or place of business in the United States, the return ehaU

for filing {

The Commissioner may grant a reasonable c™-...^ „. ..„v .«. uhi.k a

return, if application therefor is made before the date prescribed by law for

AFFIDAVIT

by the president, vice president, or other
nt treasurer. The return of a
by such

22. The return shall be sworn U

principal officer, and by the trea3u___ _,

foreign company having an agent in the United States shaifbe

PAYMENT OF TAX

23. The tax should be paid by sending with the return a check or money order
drawn to the order of "Collector of Internal Revenue at (insert name of city and
^ffi ***' ^'^ °°^ ^°'^ '^"^ ^^ ™^'' ^°^ ^^^ '* '° person except at the collector's

The total tax in the case of a domestic company mav be paid at the time of
■filing the return or in four equal instaliments, as follows: The firet installment
shall be paid on or before March 15, 1931, the second installment shall be paid
on or before June 15, 1931, the third installment on or before September 15,
1931, and the fourth installment on or before December 15, 1931.

If any installment is not paid on the date fixed for its payment, the whole
amount of the tax unpaid shall t>e paid upon notice and demand by the collector.

PENALTIES

24. Foi willful failure to make and file a return on time. — Not more than
SIO.OOO or imprisorment for not more than one year, or both, and, in addition,
25 per cent of the amount of the tax.

25- For willfully making a false or fraudulent return.— Not more than $10,000
or imprisonment for not more than five years, or both, and, in addition, 50 per
cent of the amount of the tax

26. For deficiency in tax. — Interest on deficiency at 6 per cent per annum to
*'■" ''"*" '*■" ''-'" ' -* - '> the thirtieth day after the fihn^ of i

date is the earlier, i
due to negligence o
to defraud, or 50 per cent of e

INFORMATION AT SOURCE

27. Every corporation making payments o( salaries, wages, interest, rents,
commissions, or other fixed or determinable income of 81,500 or more during the
calendar year to a single person, a partnership, or a fiduciary, or 83,500 or more to
a married person, or payments of dividends of $500 or more to a person, a partner-
ship, or a fiduciary, is required to make a return on Form 1096 and 1099 showing
the amount of such payments and the name and address of each recipient
These forma will be furnished by any collector of internal revenue upon request".
Such returns of information covering the calendar year 1930 must be forwarded
lo the Commissioner of Internal Revenue. Sorting Section, Washington, D. C,
in time to be received not later than February 15, 1931.

QUESTIONS

1. Date of incorporation, ,

2. Under the laws of what State or country?

3. Did.the company file a return under the same name for the preceding taxable
year? Was the company in any way an outgrovrth, result, con-
tinuation, or reorganization of a business or businesses in existence during this or

any prior year since December 31, 1917? If answer is "yes,"

give name and address of each predecessor business, and the date of the change

Upon auch change were any asset values increased or decreased?

4. State the amount of deferred dividend funds at the end of the taxable year,
exclusive of any amount held for payments during the following taxable year.

6. Describe method used for determining investment expenses shown in Item B

6. Is the above method the aame as that used In preparing the Gain and Loss
Exhibit for 1929? If not, state change and reason therefor.

7. Are any general expenses in part assigned to or included in the investment
xpensca shown in Item 97

INDEX

A

Pago

Accident, casualty, fire insurance companies, etc., income tax returns of

corporations (see also Insurance) 237

Accounts and notes payable, in corporation balance sheets:

Industrial groups 267, 269, 271

Net income and deficit classes 273, 275

Returns showing net income and no net income 27

Total, 1926-1930 267

Accounts and notes receivable, in corporation balance sheets:

Industrial groups 266, 268, 270

Net income and deficit classes 272, 274

Returns showing net income and no net income 27

Total, 1926-1930 266

Aerial transportation, income tax returns of corporations engaged in {see

also Transportation and other public utilities) 235

Agricultural machinery and equipment, income tax returns of corporations

engaged in manufacture of (see also Metal and its products) 233

Agriculture and related industries:
Corporation returns —

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions, classified 213-214,

218 224 230

Consolidated returns 29-30, 276^ 282^ 288

Industrial groups and subgroups 231

Net income and deficit classes 260-261

Returns showing net income and no net income 20-21

States 240

Years, 1920-1930 240

Individual income from —

Net profit from business 15

Airplanes, income tax returns of corporations engaged in manufacture of

(see also Manufacturing not elsewhere classified) 234

Amusements, theaters, motion-picture producers, and motion-picture

theaters, etc., income tax returns of corporations {see also Service) 236

Assets, in corporation balance sheets:

Industrial groups 266-271

Net income and deficit classes 272-275

Returns showing net income and no net income 27

Total, 1926-1930 266-267

Auto tires and tubes, etc., income tax returns of corporations engaged in

manufacture of (see also Rubber products) 233

Autobus lines, taxicabs, etc., income tax returns of corporations {see also

Transportation and other public utilities) 235

Average net income, tax, and tax rate per cent, individual income tax

returns 4,68-69

B
Bad debts, corporation returns:
By industrial groups —

All corporations, amounts and percentages 213-217, 230

Consolidated returns 276-293

Returns showing net income and no net income 218-229

Fiscal year returns by month ending 294-297

Bakery products, confectionery, etc., income tax returns of corporations
engaged in manufacture of {see also Food products, beverages, and

tobacco) 231

Banking and related industries, income tax returns of corporations en-
gaged in {see also Finance) 237

345

346 INDEX

Blast furnaces, steel miUs and rolling miUs, etc., income tax returns of Pas*
corporations engaged in manufacture of {see also Metal and its products) _ 233

Bonded debt and mortgages, in corporation balance sheets:

Industrial groups 266-271

Net income and deficit classes 272-275

Returns showing net income and no net income 27

Total, 1926-1930 267

Bonds, estate tax returns, by net estate classes 54r-58

Boots, shoes, slippers, etc., income tax returns of corporations engaged in

manufacture of {see also Leather and its manufactures) 233

Building and construction, etc., income tax returns of corporations engaged

in (see also Construction) 234

Building materials and equipment, metal, income tax returns of corpora-
tions engaged in manufacture of {see also Metal and its products) 234

Business, individual returns:

Amount and per cent.. 9

Frequency distribution, by size of specific source of income 13

Industrial groups, number, net profit and per cent 15

Net income classes 10, 83

No net income, amount 18

No net income, by deficit classes 18, 86

Percentage distribution 11

States 80

Years, 1916-1930 41-43

Years, 1916-1930, net income $5,000 and over 44-47

Business service, detective bureaus, trade shows, etc., income tax returns

of corporations engaged in {see also Service) 236

C

Canned product — fish, fruit, vegetables, etc., income tax returns of cor-
porations engaged in manufacture of {see also Food products, beverages,

and tobacco) ■ 231

Capital net gain, individual income tax returns 7-8

Income from —

Amount and per cent 9

Frequency distribution, by size of specific source of income 14

Net income classes 10, 83

Net income exempt from normal tax 7

No net income, by deficit classes 86

Percentage distribution . 11

States 80

Years, 1922-1930 41-43

Years, 1922-1930, net income of $5,000 and over 44^47

Tax on —

Net income classes 70

Net income classes and by States 89-138

Years, 1922-1930 35

Capital net loss, individual income tax returns 7-8

Frequency distribution, by size of specific source of income 14

Tax credit for —

Net income classes. . 70

Net income classes and by States 89-138

Total, 1924^1930 8

Capital stock, in corporation balance sheets:

Industrial groups 267, 269, 271

Net income and deficit classes 273, 275

Returns showing net income and no net income --- 27

Total, 1926-1930 267

Carpets, floor coverings, etc., income tax returns of corporations engaged

in manufacture of {see also Textiles and their products) 232

Cartage and storage, income tax returns of corporations engaged in {see

also Transportation and other public utilities) 235

Cash, in corporation balance sheets:

Industrial groups 266, 268, 270

Net income and deficit classes 272, 274

Returns showing net income and no net income 27

Total 1926-1930 266

INDEX 347

Cash dividends in corporation income tax returns. (See Dividends.)

Changes in tax laws affecting comparability of statistical data: Pa^e

Corporation income tax returns 322-325

Estate tax returns 326

Individual income tax returns 316-321

Charitable bequests, estate tax returns, by net estate classes 54-59

Chemicals and allied products:

Corporations engaged in manufacture of —

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions, classified — 215, 220, 226

Consolidated returns 29-30, 278, 284, 290

Industrial groups and subgroups 233

Net income and deficit classes 262

Returns showing net income and no net income 20-21

States 250

Years, 1920-1930 250

Individual income from manufacture of —

Net profit from business 15

China Trade Act, 1922, corporation returns —

Number for 1930 by industrial groups for returns showing net income

and no net income 33-34

Cities, number of individual income tax returns by 139-205

Clothing, income tax returns of corporations engaged in manufacture of

(see also Textiles and their products) -_ 232

Coal mining, income tax returns of corporations engaged in (see also Min-
ing and quarrying) 231

Commission, income tax returns of corporations (see also Trade) 235

Common stock, corporation balance sheets:

Industrial groups 267, 269, 271

Net income and deficit classes 273, 275

Returns showing net income and no net income 27

Total, 1926-1930 267

Community property income, individual income tax returns:

Number and amount of net income 6

Net income classes 79

States 76

Compensation of officers, corporation income tax returns:
By industrial groups —

All corporations, amounts and percentages 213-217, 230

Consolidated returns 276-293

Returns showing net income and no net income 218-229

Fiscal year returns, by month ending 294-297

Compiled receipts and statutory deductions. (See Corporation returns.)

Consolidated returns for affiliated corporations 28-3 1

By industrial groups —

Compiled receipts and statutory deductions 276-293

Showing net income and no net income 29-30

Net income and deficit classes 30

Number of subsidiaries 31

Construction:

Corporation income tax returns —

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions, classified 216, 222, 228

Consolidated returns 29-30, 280, 286, 292

Industrial groups and subgroups 234-235

Net income and deficit classes 264

Returns showing net income and no net income 20-22

States 254

Years, 1920-1930. 254

Individual income from —

Net profit fiom business 15

Contributions, individual income tax returns:

Amount 9

Net income classes 11, 85

No net income, amount 18

No net income, by deficit classes 86

Percentage distribution 12

133873—32 23

348 INDEX

Contributions, individual income tax returns — Continued. Page

States _ _ 82

Years, 1917, 1920, 1922-1930 41_43

Years, 1917, 1922-1930, net income of $5,000 and over 44-47

Corporation assets and liabilities, corporation balance sheets 26-28

Industrial groups 266-271

Net income and deficit classes 272-275

Returns showing net income and no net income 27-28

Corporation compiled receipts, income tax returns (see also Corporation

inco me, gross) 24

By industrial groups —

All corporations 213-217, 230

Returns showing net income 218-223

Returns showing no net income 224-229

Consolidated returns 276-293

Fiscal year returns 294^297

Corporation deficit, income tax returns:

Compiled receipts and statutory deductions, classified 224-229

Deficit classes 26, 261, 263, 273, 275

Deficit classes by years 49-51

Defined 2

Fiscal year returns 31-32

Industrial groups 21-22

Industrial groups and subgroups 231-237

Industrial groups and by States 240-259

States 211

Years, 1916-1930 48

Years, 1916-1930, and by States 298-312

Years, 1920-1930, and by industrial groups 240-259

Corporation gross sales, income tax returns, by industrial groups:

Amount and percentage of total receipts 213-230

Consolidated returns 276-293

Fiscal year returns, month ending 294r-297

Corporation income, income tax returns:

Gross, bv those with net income and no net income —

Industrial groups 20-22, 29-30

Industrial groups and subgroups 231-237

Industrial groups and by States 209-211

Years, 1916-1930 48

Net-
Amount exempt from and amount sub j ect to tax 23

ConsoUdated returns 29-30

Defined 2

Fiscal year 31-32

Industrial groups 21, 213-230

Industrial groups and subgroups 231-237

Industrial groups and by States 240-259

Net income classes and by industrial groups 25-26

States 210,240-259

Years, by net income classes 49-50

Years, 1909-1930.. 48

Years, 1920-1930, and by industrial groups 240-259

States —

Years, and by industrial groups 240-259

Years, 1916-1930, and by States 298-312

Corporation income tax:
By industrial groups —

Amount and percentages of net income and total tax 20-22

Consolidated returns 29

Compared with tax collections 3

Compiled receipts and statutory deductions, classified 213-223

ConsoUdated returns 276-293

Fiscal year returns 32, 294-297

Income and profits taxes paid foreign countries or possessions of the

United States 23

Industrial groups and subgroups 231-237

Industrial groups and by States 240-259

Net income classes 25

INDEX 349

Corporation income tax — Continued. Page

States 209-211,240-259

War-profits and excess-profits tax bv years, 1917-1922 48

Years, 1909-1930 . 48

Years, 1916-1930, and by States 298-312

Corporation income tax returns {see also Corporation deficit; Corporation
income; Corporation income tax):

Assets and liabilities, by industrial groups 266-271

Changes in tax laws affectmg comparability of statistical data 322-325

China Trade Act, 1922 33-34

Comparison 1930 and 1929 returns 19

Consolidated returns 28-31

Deductions allowed life insurance companies 20

Deductions in. {See Deductions.)

Dividends paid 1922-1930 24, 212

Fiscal and calendar year returns tabulated 1

Fiscal and part year returns (see also Fiscal year returns) 31-33

Geographic distribution 4

Industrial classification 3-4

Net income and deficit classes 25-26, 28

Number of —

Industrial groups 20-22, 240-259

Industrial groups and subgroups 231-237

States 209

Years 48

Years, net income and deficit classes 49-50

Returns showing net income and no net income —

Compiled receipts and statutory deductions, by industrial

groups, classified 213-230

Industrial groups 20-22

Industrial groups and subgroups 231-237

Industrial groups and by States 240-259

States 209-211

Years, net income and deficit classes 49-50

Years, 1916-1930, and by States 298-312

Years, 1909-1930, number and net income 48

Corporation profits, income tax returns, by industrial groups:

Compiled net profits, amounts and percentages of total receipts. 2 14r-223, 230
From gross sales and from operations other than gross sales —

All corporations, amount and percentage of gross receipts 213-230

Returns showing net income and no net income 220-230

Corporation statutory deductions, income tax returns:

All corporations, amounts and percentage distribution 213-230

Consolidated returns 276-293

Fiscal year returns 294-297

Returns showing net income and no net income 220-230

Corporation surplus, corporation balance sheets:

Industrial groups 267, 269, 271

Net income and deficit classes 273, 275

Returns showing net income and no net income 27

Corporation taxes. (See Corporation income tax; Corporation war-profits

and excess-profits taxes.)
Corporation war-profits and excess-profits taxes:

Years, 1917-1922 48

Cost of goods sold, corporation income tax returns showing net income and
no net income:

Consolidated returns 276-293

Fiscal year returns 294-297

Industrial groups, all corporations 213-230

Cotton goods — dress goods, plain cloth, etc.; dyeing, napping, etc.; income
tax returns of corporations engaged in manufacture of {see also Textiles

and their products) 232

Counties, number of individual income tax returns by 139-205

Credits, estate tax returns of resident decedents:

Net estate classes 62

States 60-61

350 INDEX

Credits, individual income tax, classified: Page

Earned net income 8-9

Net income classes 70

Net income classes and bv States 89-138

Years, 1922-1930 1 35

D

Debts, unpaid mortgages, etc., estate tax returns, by net estate classes 54-59

Deductions :

Corporation income tax returns showing net income and no net
income —

Industrial groups 20-22, 213-230

States 209

Estate tax returns —

Net estate classes. 62

States, resident decedents 60-61

Individual income tax returns —

Net income classes 85

No net income, amount 18

No net income by deficit classes 86

Sources of income and deductions by net income classes 11

Percentage distribution 12

States 82

Years 1916—1930 _ _ __ 41-43

Years^ 1916-1930^ net income of $5,000 and over.I'.IIIIIIIII. 44-47
Interest paid —

Corporation returns —

Consolidated returns 276-293

Fiscal year returns 294-297

Industrial groups 213-230

Individual returns —

Amount 15-16

Net income classes 88

States 87

Taxes paid other than income tax —
Corporation returns —

Consolidated returns 276-293

Fiscal year returns 294-297

Industrial groups 213-230

Individual returns —

Amount 15-16

Net income classes 88

States 87

Deficit. {See Individual deficit; Corporation deficit.)
Depletion, corporation income tax returns showing net income and no net
income:

Consolidated returns 276-293

Fiscal year returns 294-297

Industrial groups, all corporations 213-230

Depreciation, corporation income tax returns showing net income and no
net income:

Consolidated returns 276-293

Fiscal year returns 294-297

Industrial groups, all corporations 213-230

Dividends, corporation income tax returns showing net income and no net
income :

Consolidated returns 276-293

Fiscal year returns 294-297

Industrial groups, all corporations 213-230

Dividends, individual income tax returns:

Amounts and percentages 7, 9

Frequency distribution by size of specific source of mcome 13

Net income classes 10, 84

No net income, amount 18

No net income, by deficit classes 86

States 81

Years, 1916-1930 41,43

Years, 1916-1930, net income of $5,000 and over 44, 47

INDEX 351

Dividends paid to shareholders, corporation income tax returns:

Cash and stock dividends, returns showing net income and no net ^&e»

income 23-24

Compiled receipts and statutory deductions.. 214^229

Percentage distribution 11

States 212

Years, 1922-1930 23-24

Domestic service — laundries, restaurants, etc., income tax returns of cor-
porations (see also Service) 236

E

Earned net income of individuals, tax credit of 25 per cent on:

Defined 8

Net income classes 70

Net income classes and by States 89-138

Total, 1924-1930 9

Electric light and power companies, income tax returns of corporations

(see also Transportation and other public utilities) 235

Electric railways, etc., income tax returns of corporations {see also Trans-
portation and other public utilities) 235

Electrical machinery and equipment, income tax returns of corporations

engaged in manufacture of {see also Metal and its products) 233

Estate tax:

Changes in tax laws affecting the comparability of statistical data 326

Defined and distinguished from inheritance tax 52

Net estate classes 62

States, resident decedents 60-61

Total, years, 1916-1930, resident and nonresident decedents 64

Relation of taxes to tax receipts for same period 52

Estate tax returns:

Nonresident decedents, by net estate classes 63

Total, years, 1916-1930, by resident and nonresident decedents 64

Number of —

Net estate classes 62

States 60-61

Years, 1916-1930 64

Resident decedents —

Nature of property and deductions, by net estate classes 54-59

Net estate classes 62

States 60-61

Unaudited returns tabulated 52

Exemptions from tax:

Corporation income tax returns 23

Individual income tax returns 7, 68-69

Factory machinery, etc., income tax returns of corporations engaged in

manufacture of (see also Metal and its products) 233

Farming, cotton, grain, stock, etc., income tax returns of corporations

engaged in {see also Agriculture and related industries) 231

Fertilizers, income tax returns of corporations engaged in manufacture of

{see also Chemicals and allied products) 233

Fiduciary, individual returns:

Amount 9

Net income classes 10, 84

No net income, amount 18

No net income, by deficit classes 86

Percentage distribution 12

States 81

Years, 1916-1930 41-43

Years, 1916-1930, net income $5,000 and over 44-47

352 INDEX

Finance:

Corporation returns — Page

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions, classified 216,

222, 228, 230

Consolidated returns 280, 286, 292

Industrial subgroups 237

Net income and deficit classes 264

Returns showing net income and no net income 20-22

Revised items. Statistics of Income for 1928 239

Individual income from —

Net profit from business 15

Special deductions allowed life insurance companies 20

Fiscal year returns:
Corporation —

Compiled receipts and statutory deductions 294-297

Month ending the fiscal year 32

Net income and deficit classes 32

Part year returns 33

Individual 1

Food preparations, etc., income tax returns of corporations engaged in

manufacture of. {See Food products, beverages, and tobacco.)
Food products, beverages, and tobacco:
Corporation returns —

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions, classified 213, 218, 224

ConsoUdated returns 276, 282, 288

Industrial subgroups 231

Net income and deficit classes 260

Returns showing net income and no net income 20-21

States 243

Years, 1920-1930 243

Individual income from manufacture of —

Net profit from business 15

Foreign taxes:

Corporation income and profits taxes paid foreign countries 23

Individuals paying income taxes to foreign countries 9

Forest products:

Corporation income tax returns —

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions classified 215, 220, 226

ConsoUdated returns 278,284,290

Industrial subgroups 233

Net income and deficit classes 262

Returns showing net income and no net income 20-22

States 247

Years, 1920-1930 247

Individual income from manufacture of —

Net profit from business — 15

Forestry, fishing, ice harvesting, etc., income tax returns of corporations

engaged in (see also Agriculture and related industries) 231

Forms:

Corporation income tax returns, 1120, 1120L 336-343

Individual income tax returns, 1040, 1040A 330-335

Frequency distribution of individual returns according to size of income

from specific sources 12-14

Funeral and administrative expenses — estate tax returns, by net estate

classes 54r-59

Furniture, etc., income tax returns of corporations engaged in manufacture

of (see also Forest products) 233

G

Gas companies, artificial and natural, income tax returns of corporations

(see also Transportation and other public utilities) 235

Geographic distribution of returns defined 4

INDEX 353

Page
Gloves, harness, saddlery, tanning, trunks, etc., income tax returns of
corporations engaged in manufacture of (see also Leather and its manu-
factures) 233

Government securities wholly and partially tax-exempt reported in

individual income tax returns. {See Tax-exempt securities.)
Gross corporation income. {See Corporation income.)
Gross estate, estate tax returns:

Net estate classes 62

States, resident decedents 60-61

Total, years 1916-1930, resident and nonresident decedents 64

Gross sales, corporation income tax returns, showing net income and no
net incoQie:

Consolidated returns 276-293

Fiscal year returns 294-297

Industrial groups, all corperations, 213-230

H

Hardware and tools, etc., income tax returns of corporations engaged in

manufacture of {see also Metal and its products) 234

Heads of families, classified, individual income tax returns of:

Number and net income 6, 74r-79

Holders and lessors of mining property, income tax returns of corporations

{see also Mining and quarrying) 231

Holding companies, income tax returns of corporations {see also Finance). 237

Household machinery and equipment, income tax returns of corporations

engaged in manufacture of {see also Metal and its products) 234

Husbands and wives, joint individual income tax returns of:

Number and net income 6, 74-79

I

Income and profits taxes paid foreign countries:

Corporation 23

Individual 9

Income, corporations. {See Corporation income.)

Income, individuals. (See Individual income.)

Income, statement of corporations. {See Corporation income statement.)

Income tax, corporation. (See Corporation income tax.)

Income tax, individual. (See Individual income tax.)

Income tax rates. {See Revenue acts.)

Income tax returns. {See Corporation income tax returns; Individual
income tax returns.)

Individual income {see also Earned income: Tax-exempt securities) :
Net-
Average per return, by States 68

Defined 2

Exempt from normal tax 6-7

Figures for 1924^1926 not comparable with prior years 8

Net income classes 11, 69

Net income classes and by sex and family relationship 77-79

Net income classes and by States 89-138

Net loss for prior year (see also Net loss for prior year deduction) . 7

Percentage distribution 12

Sex and family relationship 6

Simple and cumulative distribution, amounts and percentages,

by net income classes 5, 72

States 67

States and bv sex and family relationship 74-76

Years, 1913-1930, amount 35

Years, 1916-1930, and by net income classes 37

Years, 1920-1930, and bv States 89-138

Nontaxable, under $10,000—'

Net income classes 69

Net income classes and bv States 89-138

354 INDEX

Individual income — Continued.

Sources of — Page

Amount and percentage of total 9

Frequency distribution, by size of specific source of income 13-14

Net income classes 10, 83-85

No net income, amount 18

No net income, by deficit classes 86

Percentage distribution 11-12

States . 80-82

Years, 1916-1930 41-43

Years, 1916-1930, net income of $5,000 and over 44-47

Total-
Net income classes 10, 84

States 81

Individual income tax (see also Individual war-profits tax; Capital net
gain) :

Amount and per cent 9

Amount, average per return, and rate on net income 4

Amount, by States and percentages 68

Average per return —

Net income classes 69

No net income by deficit classes 86

For 1930 and 1929 4

States 68

Years, 1916-1930 and by net income classes 39-40

Comparison, 1930 and 1929 4

Credits. {See Credits, individual income tax returns.)

Earned net income -- 8-9, 70, 89-138

Foreign countries and possessions of the United States, paid to 9

Net income classes 69-70

Net income classes and by States 89-138

Normal tax —

Net income classes 70

Net income classes and by States 89-138

Years, 1913-1930 35

Simple and cumulative distribution, amounts and percentages, by net

income classes 6, 73

States 68

Surtax —

Net income classes 70

Net income classes and by States 89-138

Years, 1913-1930 35

Total-
Net income classes 38, 69

Net income classes and by States 89

States 68

Years, 1913-1930 35

Years, 1916-1930, and by net income classes. __ 38

Years, 1920-1930, and by States 89-138

Individual income tax returns {see also Individual income; Individual
income tax) :

Changes in tax laws affecting comparability of statistical data 316-321

Credits 320-321

Normal tax rates. 316-317

Personal exemption 316

Requirements for filing returns 316

Surtax rates 318-319

Comparison 1930 and 1929 returns 4

Deductions in. {See Deductions.)

Exemptions from normal tax. {See Exemptions from normal tax.)

Fiscal year returns tabulated 3

Method of compiling data, individual income tax returns with net

income under $5,000 1-2

Net income classes and, under $10,000, by taxable and nontaxable

returns 69

Net income classes, by States and, under $10,000, by taxable and
nontaxable returns. 89-138

INDEX 355

Individual income tax returns — Continued. !"»««

No net income — individual income tax returns 17-18

Deficit classes 18

Sources of income and deductions. 18, 86

Number of —

Cities 139-205

Counties __ 139-205

Frequency distribution, by size of specific source of income 12-14

Net income classes 69

No net income 18

Sex and family relationship 6, 74-79

Simple and cumulative distribution, percentages by net income

classes 5

States 67

Taxable and nontaxable returns by years, 1916-1930 35

Years, 1913-1930 35

Percentage of population filing, by States 67

Procedure in tabulation 1-2

Sex and family relationship —

Amounts and percentages 6

Net income classes and, under $10,000, by taxable and nontaxable

returns 77-79

States 74-76

Simple and cumulative distribution, amounts, and percentages, by net

income classes 5, 72-73

Sources of income and deductions —

Amount and percentage of total 9

Frequency distribution, by size of specific source of income 13-14

Net income classes 10-11

No net income, amount 18

No net income, by deficit classes 86

Percentage distribution 11-12

States 80-82

Years, 1916-1930 41-43

Years, 1916-1930, for net income of $5,000 and over 44-47

States 67,89-138

Tax-exempt securities in. {See Tax-exempt securities.)

Unaudited returns tabulated 1-2

Years, by net income classes 36

Years, 1913-1930, number, net income, and tax 35

Individuals required to file returns, 1913-1930. {See Revenue acts.)

Industrial classification, corporation income tax returns, defined 3-4

Insurance — estate tax returns, by net estate classes 54-59

Insurance companies, not agents {see also Finance) :

Income tax returns of corporations 237

Special deductions allowed 20

Interest and other income, individual returns {see also Tax-exempt secu-
rities) :

Amount and percentage 9

Net income classes 10, 84

No net income, amount 18

No net income, by deficit classes 86

Percentage distribution 12

States 81

Years 1916—1930 _ 41—43

Years', 1916-1930,7or netTncomeof $5,000 and overlll 44-47

Interest on Government obligations. {See Tax-exempt securities.)
Interest paid:

Corporation income tax returns — •

Consolidated returns 276-293

Fiscal year returns 294-297

Industrial groups, all corporations 213-230

Individual income tax returns —

Net income classes 88

Reported in general deductions and in business deductions 15-16

States and Territories 87

356 INDEX

Inventory, corporation balance sheets: P»««

Industrial groups 266-27 1

Net income and deficit classes 272-275

Returns showing net income and no net income 27

Iron and steel, etc., income tax returns of corporations engaged in manu-
facture of (see also Metal and its products) 233

J

Joint returns of husbands and wives. (See Husbands.)

Joint stock land banks, income tax returns of corporations in (see also

Finance) 237

K

Knit goods, hosiery, sweaters, etc., income tax returns of corporations

engaged in manufacture of (see also Textiles and their products) 232

L
Leather and its manufactures:

Corporation income tax returns —

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions, classified 213, 218, 224

Consolidated returns 276, 282, 288

Industrial subgroups 233

Net income and deficit classes 260

Returns showing net income and no net income 20-22

States 245

Years, 1920-1930 245

Individual income from manufacture of —

Net profit from business 15

Liabilities, in corporation balance sheets:

Industrial groups 267, 269, 271

Net income and deficit classes 273, 275

Returns showing net income and no net income 27

Total, 1926-1930 266

Life insurance companies, income tax returns of corporations 237

Special deductions allowed 20

Loan companies, etc., income tax returns of corporations (see also Finance) . 237
Local transportation, cartage, storage, etc., income tax returns of corpo-
rations engaged in (see also Transportation and other public utilities) _ _ 235
Locomotives and railroad equipment, income tax returns of corporations

engaged in manufacture of (see also Metal and its products) 233

M
Manufacturing:

Corporation income tax returns —

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions, classified 213-230

Consolidated returns 276-293

Industrial subgroups. , 231-234

Net income and deficit classes 260-264

Returns showing net income and no net income 20-22

States 242

Years, 1920-1930 242

Individual income from —

Net profit from business by industrial subgroups 15

Men, individual income tax returns of, classified :

Number and net income 6, 74-79

Metal mining, copper, gold, iron, silver, etc., income tax returns of corpo-
rations engaged in (see also Mining and quarrying) 231

Metal and its products:

Corporation income tax returns —

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions, classified 215, 220, 226

Consolidated returns 278, 284, 290

Industrial subgroups 233-234

Net income and deficit classes 262

INDEX 357

Metal and its products — Continued.

Corporation income tax returns — Continued. Page

Returns showing net income and no net income 20-22

States 252

Years, 1920-1930 252

Individual income from manufacture of —

Net profit from business 15

Mill products, bran, flour, meal, etc., income tax returns of corporations
engaged in manufacture of (see also Food products, beverages, and

tobacco) 231

Mining and quarrying:

Corporation income tax returns —

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions, classified 213, 218, 224

Industrial subgroups 231

Net income and deficit classes 260

Returns showing net income and no net income 20-22

Revised items, anthracite and bituminous coal, Statistics of In-
come for 1929 238

States 241

Years, 1920-1930 241

Individual income from —

Net profit from business 15

Mortgages, corporation balance sheets:

Industrial groups 267, 269

Net income and deficit classes 273, 275

Returns showing net income and no net income 27

Mortgages, notes, and cash — estate tax returns, by net estate classes 54—59

Motor vehicles and accessories, income tax returns of corporations engaged

in manufacture of (see also Metal and its products) 233

Musical instruments, optical goods, etc., income tax returns of corpora-
tions engaged in manufacture of (see also Manufacturing not elsewhere
classified) 234

N

National banks, income tax returns of corporations 237

Net income, corporation or individual. (*See Corporation income; Indi-
vidual income.)
Net loss from business and partnership, individual returns:

Amount and per cent 9

Net income classes 11, 85

No net income, amount 18

No net income, by deficit classes 86

Percentage distribution 12

States 82

Years, 1926, 1927, and 1930 43, 46

Net loss for prior year deduction:

Corporation income tax returns —

Compiled receipts and statutory deductions 214-223

Industrial groups 21

Industrial groups and subgroups 231-237

States 210

Years and amount 22

Individual income tax returns —

Amount and per cent 8

Net income classes 85

States 82

Years, 1922-1930 8

Net taxable estate, estate tax returns:

Defined 52

Net estate classes 62

States, resident decedents 60-61

Total, 1916-1931, by resident and nonresident decedents 64

Normal income tax, individuals:

Amount. (iSee Individual income tax.)
Exemptions. (*See Exemptions from normal tax.)
Net income subject to. {See Individual income.)

358 INDEX

Notes and accounts payable, in corporation balance sheets: Pa««

Industrial groups 267, 269, 271

Net income and deficit classes 273 275

Returns showing net income and no net income ' 27

Total, 1926-1930 267

Notes and accounts receivable, in corporation balance sheets:

Industrial groups 266, 268, 270

Net income and deficit classes 272, 274

Returns showing net income and no net income 27

Total, 1926-1930 266

O

Office equipment, etc., income tax returns of corporations engaged in manu-
facture of (see also Metal and its products) 234

Oil and gas, income tax returris of corporations engaged in the mining of

(see also Mining and quarrying) 231

P

Packing house products, bacon, fresh m_eats, hams, etc., income tax re-
turns of corporations engaged in manufacture of (see also Food products,

beverages, and tobacco) 231

Paper, pulp, and products:

Corporation income tax returns —

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions 215, 220, 226

Consolidated returns 278, 284, 290

Industrial groups 233

Net income and deficit classes 262

Returns showing net inco me and no net inco me 20-22

States 248

Years, 1920-1930 248

Individual income from manufacture of —

Net profit from business 15

Partnership returns of income, number of, 1917-1930 19

Partnership, individual income from:

A.mount and percentage 9

Net income classes, amount and percentage 10, 83

No net income, by deficit classes 86

Percentage distribution 11

States 80

Years, 1917-1930 41-43

Years, 1917-1930, net income of $5,000 and over 44-47

Power of appointment — estate tax returns, by net estate classes 54^59

Property in estate tax returns of resident decedents, by net estate classes,

classified 54-59

Public utihties. (See Transportation and other public utilities.)

Q

Quarrying, income tax returns of corporations and individuals engaged in.
(See Mining and quarrying.)

R

Radio broadcasting companies, income tax returns of corporations (see also

Other public utilities) -- 235

Radios, complete or in parts, income tax returns of corporations engaged in

manufacture of (see also Manufacturing not elsewhere classified) 234

Rail transportation, income tax returns of corporations engaged in (see also

Transportation and other public utilities) 235

Real estate, estate tax returns, by net estate classes 54-59

Real estate and holding companies, etc., income tax returns of corpora-
tions (see also Finance) 237

Rents and royalties, individual returns:

Amount and percentage 9

Frequency distribution, by size of specific source of income 13

Net income classes, amounts, and percentages 10, 84

No net income, amount 18

No net income, by deficit classes 86

INDEX 359

Rents and royalties, individual returns — Continued. Tnge

Percentage distribution 11

States 80

Years, 1916-1930 41-43

Years, 1916-1930, net income of $6,000 and over 44-47

Restaurants, hotels, etc., income tax returns of corporations engaged in

{see also Service) 236

Retail trade, income tax returns of corporations engaged in {see also

Trade) 235

Revenue acts 1913-1928:

Corporation returns — income and profits tax rates, exemptions, and

credits 322-325

Estate tax leturns — rates, specific exemption and credits 326

Individual returns —

Individuals required to file returns 316

Personal exemption, credit for dependents, normal tax rates, sur-
tax rates, supplemental income and profits tax rates, and tax

credits 316-321

Revised items, corporation income tax returns, 1928 and 1929 238-239

Royalties, individual income from. {See Rents and royalties.)
Rubber products:

Corporation income tax returns —

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions, classified 213, 218, 224

Consolidated returns _" 278, 284, 290

Industrial subgroups 233

Net income and deficit classes 262

Returns showing net income and no net income 20-22

States 246

Years, 1920-1930 246

Individual income from manufacture of —

Net profit from business 15

S
Salaries and wages, individual income from. {See Wages and salaries.)
Sale of real estate, stocks, bonds, etc., individual income from profits.

{See Profits from sale of real estate, stocks, bonds, etc.)
Sawmill and planing-mill products, income tax returns of corporations en-
gaged in manufacture of {see also Forest products) 233

Securities, partially tax-exempt, individual returns {see also Tax-exempt

securities) 16-17; 81, 84

Service:

Corporation income tax returns —

Assets and liabilities, classified 266-271

Compiled receipts and statutorj' deductions, classified- 216, 222, 228, 230

Consohdated returns 280, 286, 292

Industrial subgroups 236

Net income and deficit classes 264

Returns showing net income and no net income 20-22

States 257

Years 1920-1930 257

Individual income from —

Net profit from business 15

Shipbuilding and repairing, income tax returns of corporations engaged

in {see also Construction) 235

Silk and rayon goods, etc., income tax returns of corporations engaged

in manufacture of {see also Textiles and their products) 232

Soft drinks, mineral waters, wine, etc., income tax returns of corporations
engaged in manufacture of {see also Food products, beverages, and

tobacco) 232

Specific exemption — estate tax returns, by net estate classes 54-59

State and local securities, reported in individual income tax returns 16-17

State and municipal bonds — ^estate tax returns, by net estate classes 54-59

State and private banks, income tax returns of corporations engaged in

{see also Finance) 237

Steam railroads, etc., income tax returns of corporations engaged in

{see also Transportation and other public utilities) 235

Stock and bond brokers, income tax returns of corporations {see also

Finance) 237

360 INDEX

stock dividends in corporation income tax returns. (See Dividends) .

Stone, clay, and glass products:

Corporation income tax returns — Page

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions, classified 215, 220, 226

Consolidated returns 278, 284, 290

Industrial subgroups 233

Net income and deficit classes 262

Returns showing net income and no net income 20-22

States 251

Years, 1920-1930 251

Individual income from —

Net profit from business 15

Sugar — cane, beet, maple, etc., income tax returns of corporations engaged

in manufacture of (see also Food products, beverages, and tobacco) 232

Surplus. (See Corporation surplus.)

Surtax, individual income tax. {See Individual income tax.)

T

Taxes. (See Corporation income tax; Individual income tax; Estate tax;

* Foreign taxes.)

Taxes paid other than income tax:

Corporation income tax returns —

Consolidated returns 276-293

Fiscal year returns, by month ending 294r-297

Industrial groups, all corporations 213-230

Individual income tax returns —

Amounts reported in general deductions and in business deduc-
tions 15-16

Net income classes 88

States and Territories 87

Tax-exempt income:

Corporation income tax returns. (See Exemptions, corporation

returns.)
Dividends, corporation returns. (See Dividends.)
Exempt from normal tax, individual income tax returns. (See Ex-
emptions from normal tax.)
From securities, individual and corporation returns. (See Tax-
exempt securities.)
Tax-exempt interest. (See Tax-exempt securities.)
Tax-exempt securities:

Corporation income from —

Consolidated returns 276-293

Fiscal year returns 294-297

Industrial groups, all corporations 213-230

Net income and deficit classes 272, 274

Returns showing net income and no net income ^ 27

Estate tax returns of resident decedents, by net estate classes, classi-
fied 54-59

Individual income tax returns —

Amount owned and interest received 16

Net income classes, $5,000 and over, amount owned and interest

received 17

Tax forms for 1930 330-343

Telephone and telegraph companies, income tax returns of corporations

(see also Transportation and other public utilities) 235

Textiles and their products:

Corporation income tax returns —

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions, classified 213, 218, 224

Industrial subgroups 232

Net income and deficit classes 260

Returns showing net income and no net income 20-22

States 244

Years, 1920-1930 244

Individual income from manufacture of —

Net profit from business 15

INDEX 361

Fags
Theaters, legitimate, vaudeville, etc., income tax returns of corporations

(see also Service) 236

Tires and tubes, etc., income tax returns of corporations engaged in the

manufacture of (see also Rubber products) ^ 233

Tobacco, cigarettes, cigars, etc., income tax returns of corporations (see

also Food products, beverages, and tobacco) 232

Trade:

Corporation income tax returns —

Assets and Uabilities, classified 266-271

Compiled receipts and statutory deductions, classified 216,

222, 228, 230

Consolidated returns 280, 286, 292

Industrial subgroups 235-236

Net income and deficit classes 264

Returns showing net income and no net income 20-22

States 256

Years, 1920-1930 256

Individual income from —

Net profit from business 15

Transfers made in contemplation of death — estate tax returns, by net

estate classes 54—59

Transportation and other public utilities:
Corporation income tax returns —

Assets and liabilities, classified 266-271

Compiled receipts and statutory deductions, classified 216,

222, 228, 230

Consolidated returns 280, 286, 292

Industrial subgroups 235

Net income and deficit classes _- 264

Returns showing net income and no net income 20-22

States 255

Years, 1920-1930 255

Individual income from —

Net profit from business ^_ — 15

Trust companies, savings banks, etc., income tax returns of corporations

(see also Finances) 237

U

United States Government bonds, wholly and partially tax-exempt, re-
ported in individual income tax returns (see also Securities; Tax-exempt
securities) 16-17

W
Wages and salaries, individual returns:

Amount and percentages 9

Frequency distribution, by size of specific source of income 13

Net income classes, amount and percentages 10, 83

No net income, amount 18

No net income, by deficit classes 86

Percentage distribution -- H

States 80

Years, 1916-1930 41-43

Years, 1916-1930, net income of $5,000 and over 44-47

War-profits tax. (See Corporation war-profits tax; Individual war-profits

tax; Partnership war-profits tax.)
Water transportation, income tax returns of corporations (see also Trans-
portation and other public utilities) 235

Wholesale trade, income tax returns of corporations engaged in (see also

Trade) 235

Wives and husbands, joint individual returns of. (See Husbands.)
Wives, separate individual income tax returns of:

Number of returns and net income 6, 76, 79

Woolen and worsted goods, income tax returns of corporations engaged in

manufacture of (see also Textiles and their products) 232

o

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