statistics of income 1919in the number of returns filed and an increase in the total net income...

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TREASURY DEPARTMENT UNITED STATES INTERNAL REVENUE STATISTICS OF INCOME COMPILED FROM THE RETURNS FOR 1919 U N D E R THE D I R E C T I O N OF THE COMMISSIONER OF INTERNAL REVENUE WASHINGTON GOVERNMENT PRINTING OFFICE 1922

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Page 1: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOME

COMPILED FROM THE RETURNS FOR 1919U N D E R T H E D I R E C T I O N O F T H E

COMMISSIONER OF INTERNAL REVENUE

WASHINGTON

GOVERNMENT PRINTING OFFICE

1922

Page 2: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

ADDITIONAL COPIESOF THIS PUBLICATION MAY BE PROCURED FROM

THE SUPERINTENDENT OF DOCUMENTSGOVERNMENT PRINTING OFFICE

WASHINGTON, D. C.AT

10 CENTS PER COPY

Page 3: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

CONTENTS

Page.OFFICIAL TRANSMITTAL 1RETURNS FILED •. 1

PERSONAL INCOME-TAX RETURNS 1Distribution by States and Territories, and by population

Text table—Personal returns, by States and Territories, and percapita distribution, calendar year 1919 2-3

Simple and cumulative distribution, by income classes 3Text table—Simple and cumulative distribution of personal

returns by income classes, calendar year 1919 4Classification by sex and family relationship 5

Text table—Distribution of personal returns, by sex and familyrelationship, calendar year 1919 5

Income exempt from normal taxText table—Net income exempt from and amount subject to

normal tax, personal returns, calendar year 1919 5Service, business, and property as sources of income 5

Text table—Distribution by sources, personal income, calendaryear 1919 6

Sources of income and deductions by income classes 6Text tables-

Distribution by sources of income and deductions, by incomeclasses, calendar year 1919 6-7

Distribution of personal income, by sources and by incomeclasses, showing the proportion from each source expressedin percentages, calendar year 1919 7

Income from business • 8Text table—Income reported from business pursuits, personal

returns, calendar year 1919 8PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS 8CORPORATION INCOME-TAX RETURNS 8

Corporations distributed by industrial groupsText table—Distribution of corporations by industrial groups and

into those reporting net income and those reporting no netincome, calendar year 1919 9-10

Income and deductions 10Text tables-

Distribution of corporation income by industrial groups andby nature of deductions, calendar year 1919 11-12

Percentage distribution of corporation income and deduc-tions by industrial groups, calendar year 1919 13

Income on Federal obligations not exempt from tax 13Income wholly exempt from tax 13Corporations reporting invested capital 14

Text tables-Corporations reporting invested capital distributed by size of

invested capital, calendar year 1919. _ 14-15Corporations reporting invested capital distributed by size of

net income, calendar year ] 919 16-17Corporations reporting invested capital distributed by indus-

trial groups, calendar year 1919 18-19INCOME-RETURNS BY STATES

Combined personal; and corporation income and tax 19Text table—Personal and corporation income and tax by States and

Territories, calendar year 1919 20in

Page 4: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

IV CONTENTS.

Page.PROGRESS OF INCOME TAXATION 21

Text tab les-Personal returns, number filed for calendar years 1919, 1918, 1917,

and 1916, by income classes 21Personal returns, net income reported for calendar years 1919, 1918,

1917, and 1916, by income classes 21Personal returns, tax yield for calendar years 1919, 1918, 1917, and

1916, by income classes 22Personal returns, average tax and average rate of tax per individual,

calendar years 1919, 1918, 1917, and 1916, by income classes 23Personal returns, number filed for calendar years 1919, 1918, 1917,

and 1916, by States and Territories 23Personal returns, net income reported for calendar years 1919, 1918,

1917, and 1916, by States and Territories 24Personal returns, tax yield for calendar years 1919, 1918, 1917, and

1916, by States and Territories 25Personal returns, income by sources, for calendar years 1919, 1918,

1917, and 1916 26Corporation returns, number filed for calendar years 1919, 1918, 1917,

and 1916, by States and Territories 27Corporation returns, net income reported for calendar years 1919, 1918,

1917, and 1916, by States and Territories 2SCorporation returns, tax yield for calendar years 1919, 1918, 1917, and

1916, by States and Territories 29INCOME FLUCTUATION OF A SELECTED GROUP OF PERSONAL RETURNS (returns

of 1,240 persons each of whom reported $300,000 and over in one or more ofthe years 1914-1919) 29

Text tables-Distribution by income classes for each of the years 1914-1919 30Returns of 561 persons each of whom reported in 1914 net income

under $100,000 31Returns of 388 persons each of whom reported in 1914 net income

between $100,000 and $300,000 31Returns of 234 persons each of whom reported in 1914 net income

between $300,000 and $1,000,000 31Returns of 57 persons each of whom reported in 1914 net income of

$1,000,000 and over. 31Net income reported for each year, by the same individuals grouped

according to size of net income for 1914 31Net income reported for each year, by the same individuals grouped

according to size of net income for 1919 32Net income and income by sources, reported each year by the same

individuals grouped according to size of net income for 1914 33SUMMARY OF INCOME AND TAX REPORTED BY YEARS 35

Text tab les -Number of personal returns, calendar years 1914-1919, by income

classes 35Returns of net income by years—personal and corporation 35Income tax yield by years—personal, partnership, and corporation.. 36

BASIC TABLES.

PERSONAL INCOME TABLES—Nos. 1-7 and 10-13:Distribution of income, by States—

1. For the United States 39-40Distribution by income classes—

2. For the United States 41-42Simple and cumulative distribution by income classes—

3. For the United States 43-45Sex and family relationship—Distribution by States—

4. For the United States 46-47Sex and family relationship—Distribution by income classes—

5. For the United States 48-49Distribution of income, by sources and by States—

6. For the United States 50-51Distribution of income by sources and by income classes—

7. For the United States 52-53

Page 5: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

CONTENTS. V

PERSONAL INCOME TABLES—Nos. 1-7 and 10-13—Continued. Page-Distribution by income classes—

10. By States and Territories 64-99Income fluctuation of a selected group of returns (returns of 1,240 persons

each of whom reported net income of $300,000 and over in one or moreyears 1914-1919)—

11. Net income reported for each year, by the same individualsgrouped according to size of net income for 1914 100

lla. Distribution by income classes for each of the vears 1914-1919,based on 1914 returns (17 tables) " 101-109

12. Net income reported for each year, by the same individualsgrouped according to the size of net income for 1919 110

12a. Distribution by income classes for each of the years 1914-1919,based on 1919 returns (17 tables) 111-119

Number of returns by income classes and by States and Territories, calendaryears 1919, 1918, 1917, and 1916—

13. For the United States 120-131CORPORATION INCOME TABLES.—Nos. 8 and 9:

Distribution by States—8. For the United States 54-55

Distribution by industries—9. For the United States 56-63

CHARTS:Chart showing by income classes the number of personal income-tax re-

turns filed for the calendar year ended December 31, 1919 opposite 1Growth of incomes—Chart showing by income classes the number of per-

sonal returns reporting $3,000 and over 1914-1919 34

Page 6: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

CHAR.T SHOWING bT INCOME CLASSES THL OF PERSONAL INCOME-TAX UTUR.N5 FILED FOR. THE CALENDAR- YEAR. ENDED D E C E M B E R . 3 1 , 1 9 1 9

INCOME C

TH0V5AND3

$ 1,000 TO.

25Q00 *

5,000 >

4,000 -5,000 -6,000 •

7,000 -

8,000 -

9,000 »

% 2,000

5,000

4,000

5,000

6,000

7,000

8,000

9,000

10,000

10,000

J1,OOO_

J2fOOO_

13,000

14,000

60,000

70,00 0_

^JO^CJOO^

90^000

150,000

200,000 "

250,000

300,000 »

_400,000

500,000

90,000

IOQ,OOO

]50,000^oooqcT250^000

300,000^

400,000

"5oo"doo"

750,000

_J[50,000^

1,000,000

1.000,000 " 1,500,000

1,500,000 » 2,000,000

2.000,000

3,000,000

j4,000,000

5.W6.000

-4,000,000

» 5,000,000

AND OVERT

-U U_

_ L _ 1 _ .

i-H-

INCOME

1 . 0 0 0 TO

2.0003,0004 0005,0006,0007,0008,0009,000

10,00011,000 "ia,ooo13,000 «14,000 ••15,000 »

2 0,000 ••25,000 ••30,000 "40,00050,00060,000 »70,00080,000 "90,000 ••

100,000150,000 »200,000250,000 •«300,000400,000500,000750,000

1,000,0001.500,0002,000,0003,000,000 .•4,000,0005,000,000 AND

CLA55E5i ? 000

* 000A 000JT 000>̂ 0007,0008,QQO<»,000

11.00012,000I3.000-- . .14,000is,o6o ._..20,000 .25,000 -30,00040,00050,OOQ60,000 . ._70.000-_80,00090,000

100,000150,000200,000-250,000_„ ..300.000- . ...400.000500.000...750,000^

1,000,000.1.500,0002,000,0003,000,000 .4,000,000 _5,000,000

QVtfL

NO. OF IUTUR.N51 924 8721 S69 741

74? 354-43fl1S4!67 OOS109 ^74-

7 5 Ji9

£0 4ft6^7 9f t7?fl4.99

l&42%• 5 ?4ft1? A4I4? 02822 605

_.. _ 13,769

& ?9fi5 2133 196? ?n

1 113

I 092.

250285

. 140i?9

. 60

157

_

TOTAL

• fcECAhTULATlON *

JOINT fcCTURNJ Of HU58ANOJ AND WIVtj, WITH OR.

WITHOUT PEPINWHT criuoRfH, IMCLVOINS HUJBAHOSWHOSE WIVE5.THOU6H IIVING WITH THEM, FILED

S, 332,760

WIVEj MAKING SEPARATE fcETUJLHj FROM HUJBAHP5_

SINGLE M E N . H E A D J O f FAMILIES .

SINQLE WOMEN,HEAPJ OF FAMILIES5IN6LE MEN,ALL OTHER .SINGU WOMFN.AIL OTHEK .

2,858,594

- 362,799

_ 1 .602 ,276

3 6 1 . 9 6 0

nTH0U5 AH W

70662o—21. (To follow page v.)

Page 7: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME—CALENDAR YEAR 1919.

TREASURY DEPARTMENT,OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, D. 0., January 12, 1922.Hon. A. W. MELLON,

Secretary oj the Treasury.SIR: I have the honor to transmit herewith the following statistical

report of economic data compiled from the returns of net income (in-dividual, corporation, and partnership) filed for the calendar yearended December 31, 1919.

RETURNS FILED.

The number of individuals who filed income-tax returns for thecalendar year ended December 31, 1919, was 5,332,760. The totalamount of net income reported by these returns was $19,859,491,448,and the tax (normal tax and surtax) amounted to $1,269,630,104.As compared with 1918, the above figures show a growth of 907,646in the number of returns filed and an increase in the total net incomereported amounting to $3,934,852,093, likewise an increase of$141,908,269 in the total tax.

The number of corporation income-tax returns for the calendaryear 1919, other than those of personal service corporations, was320,198. Of these 209,634 reported net income amounting to$9,411,418,458; income tax, $743,535,888; war-profits and excess-profits tax, $1,431,805,690; total tax, $2,175,341,578.

For the calendar year 1918 the number was 317,579, of which202,061 reported total net income of $8,361,511,249 and tax aggre-gating $3,158,764,422.

The aggregates, net income and tax, reported by personal and cor-poration returns are as follows:

Year. Net income. ! Tota l t ax .

1919 $29,270,909,9061918 ! 24,286,150,604

Increase 4,984,759,302Decrease

$3,444,971,6824,286,486,257

841,514,575

PERSONAL INCOME-TAX RETURNS.

The following table visualizes the distribution of the personalreturns by States and Territories, as well as the per capita incomeand tax, according to the population reported by the FourteenthCensus of the United States, 1920. As relating to the entire popula-tion of the United States subject to Federal income tax, the propor-tion filing returns was 5.03 per cent. The per capita net incomereported was $187.32 and the per capita income tax was $11.98.

l

Page 8: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME.

On the basis of returns filed, the average net income reported for1919 was $3,724.05, the average amount of tax $238.08, and theaverage tax rate 6.39 per cent.

Personal returns, by States and Territories, and per capita distribution, calendar year 1919.

States and Territories.

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Total.

Population,census 1920.

2,

2,

348,17454,899

334,162752,204426,861939,629380,631223,003437,571968,470895,832255,912431,866485,280930,390404,021769,257416,630798,509768,014449,661852,356668,412387,125790,618404,055548,889296,37277,407

443,083155,900360,350385,227559,123646,872759,394

,028,283783,389

, 720,017604,397,683,724636,547,337,885,663,228449,396352,428

,309,187,356,621,463,701,632,067194,402

106,021,431

Returns.

Number.

40,7899,42720,49533,556266,72057,526110,40916,05958,61631,10758,9308,13621,448422,229130,383133,79676,45159,33252,87134,578116,373268,307181,662123,91423,804125,24842,59387,3448,74025,601231,75710,757683,08537,18527,375308,30961,50049,663539,17239,93637,29638,61450,789176,54721,16413,56975,966

114,32245,168

105,79318,349

Percent oftotal.

0.77.18.38.64

5.001.082.07.31

1.10.58

1.11.15.40

7.922.442.511.431.12.99.65

2.185.033.412.32.45

2.35.80

1.64.16.48

4.35.20

12.81.70.51

5.781.15.93

10.11.75.70.72.95

3.31.40.25

1.422.14.85

1.98.34

Net income.

Amount.

5,332,760 100.00

$133,470,96518,862,03461,434,347

123,704,361981,170,941191,001,999347,929,67462,901,249

166,399,104107,362,976219,471,95933,164,36665,472,540

1,662,796,441417,323,251527,163,054264,971,649215,977,422201,753,808112,562,525398,672,772

1,090,808,058665,475,193383,920,683101,262,053470,443,311108,380,657287,157,59220,887,13278,565,318

828,428,67231,587,990

3,436,343,179161,613,46780,190,946

1,075,115,926242,184,301166,240,606

1,838,002,395146,109,811142,688,832133,174,792193,909,353643,172,30161,913,43646,204,506

247,658,373325,920,733147,949,092337,851,34452,463,959

Percent oftotal.

0.67.09.31.62

4.94.96

1.75.32.84.54

1.11.17.33

8.372.102.651.331.091.02.57

2.015.493.351.93.51

2.37.55

1.45.11.45

4.17.16

17.31.81.40

5.411.22.84

9.26.74.72.67.98

3.18.31.23

1.251.61.74

1.70

Tax.

Amount.

$4,668,465357,783

1,816,8994,237,673

48,983,8567,196,593

16,833,8297,495,4538,170,8334,363,0899,134,0922,145,1941,475,023

99,398,23613,541,24515,807,7079,138,3157,595,384

12,888,6554,468,876

22,630,98486,566,93855,958,37815,696,4655,634,901

22,146,5102,413,4638,639,003

435,0022,811,830

47,321,422774,470

399,792, 35110,010,3481,360,509

56,505,31512,207,1298,232,437

128,195,16111,234,1325,192,0203,124,0669,082,054

32,302,2801,270,5432,074,8049,020,237

11,615,7955,319,197

10,901,0971,444,063

Percent oftotal.

0.37.03.14.33

3.86.57

1.33.59.64.34.72.17.12

7.831.071.25.72.60

1.01.35

1.786.824.411.24.44

1.74.19.68.03-.22

3.73.06

31.49.79.11

4.45.96.65

10.10.88.41.25.72

2.54.10.16.71.91.42.86.11

19,859,491,448 I 100.00 I 1,269,630,104 100.0f

Page 9: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 3

Personal returns, by States and Territories, and per capita distribution, calendar year1919—Continued.

States and Territories.

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Total

Per centof popu-lationfiling

returns.

1.7417.176.131.917.786.128.007.20

13.403.212.033.184.976.514.455.574.322.462.944.508.036.964.955.191.333.687.766.74

11.295.787.342.996.581.454.235.353.036.346.186.612.216.072.173.794.713.853.298.433.094.029.44

Percapita

netincome.

$56. 84343. 58183. 8570.60

286. 32203. 27252. 01282. 06380. 27110. 8675.79

129. 59151.60256.40142.41219. 28149.7689.37

112.17146.56275.01283.15181.41160. 8356.55

138.20197.45221. 74269. 84177. 31262.50

87.66330. 8963.15

123.97186.67

• 119.40212.21210.76241.74

84.75209. 21

82.94137.92137. 77131.10107.27240. 24101. 08128. 30269. 87

Averagenet incomeper return.

Percapitaincometax.

187. 32

S3,272. 232,000. 852,997. 533,686. 503,678. 653,320. 273,151. 283,916. 882,838. 803,451. 403,724.284,076.253, 052.623,938.143,200. 723,940. 053,465.903, 640.153,815.963.255.323,425.824,065. 523,663.263,098.28 !4,253.99 |3.756.09 !2,544.56 j3.291.10 |2.389.83 I3.068.84 I3,574.56 !2,936.515,030.624,346. 202,929.353.487.143,937.963,347.373,408.943,658.603,825. 853,448. 873,817. 943,643. 072, 925. 413.405.153,260.122,850.903,275. 533,193. 512,859.23 !

$1.996.525.442.42

14.297.66

12.1933.6118.674.513.158.383.42

15. 334.626.585.173.147.175.82

15.6122.4715.256.583.156.514.406.665.626.35

14.992.15

38.493.912.109.816.01

10.5114.7018.593.084.913.886.932.835.893.918.563.634.147.43

Averageamountof tax

perreturn.

$114.4537.9588.65

126.29183.65125.10152.47466.74139. 40140.26155.00263.6768.77

235.41103. 85118.15119.52128.01243. 73129.24194. 47322.64308. 03126.67236.72176. 8256.6698.9149.77

109. 83204.18

72.00585.27269.20

49. 70183. 27198.49165.77237.76281.30139.2180.91

178. 82182.9660.03

152,91118. 74101.61117. 76103. 0478.70

3,724.05 I 11.98 I 238. 08

SIMPLE AND CUMULATIVE DISTRIBUTION, BY INCOME CLASSES (PER-SONAL RETURNS).

The distribution of personal returns by income classes is exhibitedin the following table, which shows the number of returns filed, theamount of net income, and the tax yield, also cumulative totals andrelative percentages.

Page 10: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME.

Simple and cumulative distribution of personal returns by income classes, calendar year

1919.

Income class.

$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000....$100,000 to $150,000...$150,000 to $300,000...$300,000 to $500,000...$500,000 to $1,000,000..$1,000,000and over . . .

Returns.

Simple distribution.Cumulative distribu-

tion.

Number ineach class.

Total | 5,332,760

Per cent | Over the Under theof total. ! class below, class above.

1,924,8721,569, 7411,180,488438, 851162,48537,47713,3202,9831,86442518965

36.0929.4422.148.233.04.70.25.06.036.009.004.001

5,332, 7603,407,8881,838,147

657,659218, 80856,32318,8465,5262,543

67925465

100.00

1,924,8723,494,6134,675,1015,113, 9525,276,4375,313, 9145,327,2345,330,2175,332,0815,332,5065,332,6955,332, 760

Cumulative per-centages.

Over theclass

below.

100.0063.9134.4712.334.101.06.36.11.05.014.005.001

Underthe classabove.

36.0965.5387.6795.9098.9499.6499.8999.9599.98699.99599.999

100.00

Income class.

$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000....$25,000 to $50,000....$50,000 to $100,000.. .$100,000 to $150,000..$150,000 to $300,000..$300,000 to $500,000..$500,000 to $1,000,000.$1,000,000and over . .

Total

Net income.

Simple distribution. Cumulative distribution.

Amount ineach class.

$2,829,113,1513,807,286,3654,513, 264,0302,954,137,2532,412,275, 7571,277, 364,635

896,497,209358,392,923371,148, 536159,070,948128,290, 396152,650, 245

19, 859,491, 448

Per centof total.

14.2519.1722.7214.8712.156.434.511.811.87.80.65

Over the classbelow.

Under the classabove.

Cumulative per-centages.

Over theclass

below.

$19,859,491,44817,030,378,29713,223,091,932 I8,709, 827,9025, 755,690,6493,343, 414, 8922,066,050, 2571,169,553,048811,160,125440,011,589280,940,641152, 650, 245

$2,829,113,1516,636,399,51611,149,663,54614,103, 800,79916,516, 076,55617, 793, 441,19118,689, 938,40019,048, 331,32319,419, 479, 85919, 578, 550,80719, 708, 841,20319, 859, 491, 448

100. 00

100.0085.7566.5843.8628.9916.8410.415.904.092.221.42.77

Underthe classabove.

14.2533.4256.1471.0183.1689.5994.1095.9197.7898.5899.23

103.00

Tax (normal tax and surtax).

Income class.Simple distribution. | Cumulative distribution.

$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000..$10,000 to $25,000$25,000 t o $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000$300,000 to $500,000$500,000 to $1,000,000$1,000,000 and over

Total !

Amount ineach class.

$24,696,20028,257, 86175, 914, 84791, 537, 910164,832, 523154,946, 343186,357, 608118,705,303163,095,34986,031, 03276,228, 13299,026, 996

1, 269,030,104

Per centof total.

1.952.235.987.21

12.9812.2014.689.35

12.856.786.007.79

100.00

Over the classbelow.

$1, 269, 630,1041,244,933,9041,216, 676,0431,140, 761,1961,049,223,286

884,390,763729, 444, 420543,086, 812424, 381, 509261,286,160175,255,12899,026, 996

Under the classabove.

$24,696,20052,954,061

128,868, 908220,406, 818385,239, 341540,185,684726, 543, 292845, 248,595

1,008, 343, 9441,094, 374,9761,170, 603,1081,269, 630,104

Cumulative per-centages.

Over theclass

below.

Underthe classabove.

100.0098.0595.8289.8482.6369.6557.4542.7733.4220.5713.797.79

1.954.1810.1617.3730.3542.5557.2366.5879.4386.2192.21100.00

Page 11: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME.

CLASSIFICATION BY SEX AND FAMILY RELATIONSHIP (PERSONAL

RETURNS) .

The following table shows the distribution of the personal returnsaccording to family relationship:

Distribution of personal returns, by sex and family relationship, calendar year 1919.

Returns.Status of family relationship.

Joint returns of husbands and wives, with or withoutdependent children, and of husbands whose wives,though living with them, filed separate returns

Wives making separate returns from husbandsSingle men, heads of familiesSingle women, heads of familiesSingle men, all otherSingle women, all other

Total

Net income.

Number.

2,858,59758,534

362,79788,595

1,602,277361,960

5,332,760

Percent. Amount.

53.601.106.811.66

30.046.79

100.00

Per cent.

66.522.346.071.55

18.465.06

19,859,491,448 I 100.00

$13,209,748,645465,379,857

1,205,019,774307,539,700

3,665,857,8111,005,945,661

INCOME EXEMPT FROM NORMAL TAX (PERSONAL RETURNS).

The amount of net income free from normal tax on account of per-sonal exemptions, dividends, and interest on Government obligationsnot wholly exempt from tax, is shown in the following table :

Net income exempt from and amount subject to normal tax, personal returns, calendar year1919.

Status of income.

Net income exempt from normal tax:Personal exemptionDividendsInterest on Government obligations not wholly exempt from tax

TotalNet income subject to normal tax

Total net income

Amount.

$9,424,293,2002,453,774,825

63,377,222

11,941,445,2477,918,046,201

19,859,491,448

Per centof total

netincome.

47.4512.36

.32

60.1339.87

100.00

SERVICE, BUSINESS, AND PROPERTY AS SOURCES OF INCOME (PERSONALRETURNS).

In the table immediately following is shown the distribution of thenet income reported according to its origin; that is, whether frompersonal service or from property.

Page 12: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME.

Distribution by sources, personal income, calendar year 1919.

Source of income.

Personal service:Salaries, wages, commissions, bonuses, director's fees, etcBusiness, trade, commerce, partnership, farming, and profits from inci-

dental sales of real estate, stock, bonds, and other property

Total

Property:Rents and royaltiesInterest on bonds, notes, etcDividends

Total

Total income..General deductions

Net income

Amount.

$10, 755,692, 651

6, 708, 344, 984

17,464, 037, 635

1,019,094,2651, 500, 779,1002,453, 774, 825

4, 973, 648,190

22,437,685,8252, 578,194,377

19,859,491,448

Per centof totalincome.

47. 93

29.90

77.83

4.546.69

10.94

22.17

100.0011.49

88.51

SOURCES OF INCOME AND DEDUCTIONS BY INCOME CLASSES (PER-SONAL RETURNS).

The distribution of income from service and business and fromproperty, as well as the total deductions in each income class, areshown in the following table. This table also shows the proportionof the total income reported from each source, as well as the per centof general deductions and net income to total income for each incomeclass.

Distribution by sources of income and deductions, by income classes, calendar year 1919.

Income class.

$1,000 to $2,000$2,000 to $3, 000$3,000 to $5, 000$5,000 to $10, 000$10,000 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 $1,000,000...$1,000,000 to $1, 500,000.$1,500, 000 to $2, 000,000.$2,000,000 and over

Total

Income frompersonal

service andbusiness.

752,026,485681, 232,305235, 617,212726, 065,040523, 498, 811021,162, 054443, 607, 319243, 713, 712154, 610, 361231, 901, 482117, 544, 96072,919,67441, 536, 55591,227, 23058, 713, 85222,145, 12917, 252, 92629, 262, 528

17,464,037, 635

Per centof totalincomein eachclass.

90.0189.7085.2678.1068.5261.4557.4555.2355.0553.1650.3652.2350.3146.1536.2344.5066.8726.20

77.83

Income fromproperty.

$305,460, 592422,674, 701732, 263,873764,235,202700,025,562640,554,517328,418,351197, 551, 520126,192, 354204, 350,694115, 845, 83166,687,18541,027,195106,444,622103,327, 74627,609, 4958, 551, 38882,427, 362

4,973,648,190

Per centof totalincomein eachclass.

9.9910.3014.7421.9031.4838.5542.5544.7744.9546.8449.6447.7749.6953.8563.7755.5033.1?73.8V) -"

Page 13: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 7

Distribution by sources of income and deductions by income classes, calendar year

1919—Continued.

Income class.

$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $20,000$20,000 to $40,000$40,000 to $60,000$60,0u0 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 $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 and over

Total income. Generaldeductions.

057,487,103,907,987,881,490,300,223,524,661,716,772,025,441,265,280,802,436,252,233,390,139,606,82,563,

197,671,162,04149,754!25,804

111, 689;

Per centof totalincomein eachclass.

$228,373,906296,620,641454,617,055536,162,989315,707,417250,045,646117,104,725 |67,697,263 j42,641,90977,859,25345,574,78124,178,76814,659,31538,600,90433,751,2028,086,1413,697,408

22,815,034

Total 22,437,685,825! 2,578,194,377

7.477.239.15

15.3614. 2015.0515.1615.3415.1817.8519.5317.3217.7519.5320.8316.2514.3320.43

Total netincome.

11.49

$2,829,3,807,4,513,2,954,1,907,1,411,654,373,238,358,187,115,67.159,128.41,22.88,

113,151286,365264,030137,253816,956670,925920,945567,969160,806392,923816,010428,091904,435070,948290,396668,483106,906874,856

19,859,491,448

Per centof totalincomein eachclass.

92.5392.7790.8584.0485. 8084.9584.8484.6684.8282.1580.4782.6882.2580.4779.1783.7585.6779.57

8.51

The distribution of personal income by sources, expressed in per-centages, is given in the succeeding table.

Distribution of personal income by sources and by income classes, showing the proportionfrom each source expressed in percentages, calendar year 1919.

Income class.

$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 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 $1,000,000...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 and over

Total.

andsalaries.

77.2569.1452.5036.6032.7028.3623.3920.3319.2515.4012.4111.269.808.195.381.348.54.32

47.94

Busi-ness.

8.9516.3123.9726.0316.8912.4010.5710.328.608.887.748.206.558.124.417.736.40

17.28

Partner-ships

and per-sonal

servicecorpora-tions.

1.5032.5395.149.22

12.1414.3016.8318.4720.8323.1524.1527.7429.1125.3621.2623.5025.623.34

8.16

Profitsfrom

sales ofreal

estate,stocks,

andbonds.

2.3001.7083.666.2(36.796.396.666.116.375.736.065.034.854.485.18

11.9326.3122.54

4.45

Rentsand roy-alties.

3.8304.3375. GO5.344.854.003.513.122.722.842.252.322.631.812.525.951.072.23

4.54

Divi-dends.

1.4352.0423.999.23

17.7524.6728.6831.5531.7633.5035.5033.2135.5438.3847.4437.9127.2161.10

10.94

Interestand

invest-ment

income.

4.7323.9245.147.32

10.3610.1010.4710.5011.8912.2411.5213.6613.8111.644.85

10.47

6.69

Totalincome.

100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00

100.00

Page 14: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME.

INCOME FROM BUSINESS (PERSONAL RETURNS).

The income reported by individuals as having been derived frombusiness pursuits is shown according to industrial divisions in thefollowing table. These data represent only such amounts reportedby individuals as were derived from business operations and do notnecessarily indicate the principal occupations of, or the total incomereported by, the persons making the returns.

Income reported from business pursuits, personal returns, calendar year 1919.

Industrial groups.

Agricultural and related industries :Mining and quarryingManufacturing:

Food products, liquors, and tobaccoTextile and textile productsLeather and leather productsRubber and rubber goodsLumber and lumber productsPaper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries

ConstructionTransportation and other public utilitiesTradePublic service—-professional, amusements, hotel, etcFinance, banking, insurance, etcSpecial cases—business not sufficiently defined to be

classed with any other division

Total

Number ofbusinessesreported.

418,9457;321

12,29711,6073,442

7392,974

4376,1151,3081,5848,0576,928

27,31019,563

254,645257,55445,882

37,677

1,124,385

Per cent.

37.26.65

1.091.03

.31

.07

.26

.04

.54

.12

.14

.72

.622.431.74

22.6522.904.08

3.35

100.00

Net income.

$1,211,260,56226,624,486

54,555,20698,825,17014,354,2994,051,146

19,738,3032,817,322

24,898,8878,723,7818,671,309

33,120,95537,425,76982,924,18463,779,611

1,006,377,364852,040,287184,105,486

143,256,327

3,877,550,454

Percent.

31.24.69

1.412.55

.37

.10

.51

.07

.64

.24

.22

.85

.972.141.65

25.9521.974.75

3.68

100.00

PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS.

The Revenue Act of 1918 prescribes that the net income reportedby partnerships and personal service corporations be not taxable tosuch returns, but that such income shall be included in the returns ofnet income of the individual members or stockholders, according totheir distributive share, whether distributed or not.

The number of returns filed by these two forms of association was:Partnerships 175, 898

Personal service corporations 4, 758

Total 180,656

CORPORATION INCOME-TAX RETURNS.

In the table below are shown the returns of corporations distributedby industrial groups and segregated according to those reporting netincome and those reporting no net income. In the transportationand public-utility group, both gross income and general deductionslack approximately $5,000,000,000. This is due to the returns ofrailroad and other utility corporations, to a great extent, reportingon the face of the return merely the amount of net income or deficit.To have inspected the numerous supporting schedules of thesereturns for the purpose of compiling the gross income and generaldeductions was inexpedient, due to the cost and the additional timethat it would have required.

Page 15: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 9

Distribution of corporations by industrial groups and into those reporting net income andthose reporting no net income, calendar year 1919.

Industrial groups.

Agricultural and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors andtobacco

Textile and textile products..Leather and leather products.Rubber and rubber goodsLumber and wood products..Paper, pulp, and products...Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass

productsMetal and metal productsAll other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other public

utilitiesTradePublic service—professional,

amusementSj hotels, etcFinance, banking, insurance, etc..Combinations—predominant in-

dustry not ascertainableConcerns in liquidationInactive concerns

Total

8,29818,469

12,3328,4691,849

6606,6141,5147,181

5,102

3,22013,118

7,793

07,852

8,242

20,54770,159

15,72372,813

9,721335

28,039

320,198

Corporations reporting net income.

Num-ber.

4,4425,272

9,1347,3561,620

4075,4381,2425,720

3,376

2,3389,689

5,583

51,903

5,927

14,10458,952

11,39252,275

5,18510874

Per centreporting

netincome.

53.5328.55

74.0786.8687.6161.6782.2282.0379.65

06.17

72.6173.86

71.64

76.49

71.91

68.6484.03

72.4571.79

53.3432.24

.26

209,634 5.47

Gross income.

$640,810,6173,904.284,585

9,489,362,2017,014,671,2682,169,701,0621,107,239,6382,329,240,9131,141,822,0331,174,549,826

4,243,044,678

769,795,73212,616,661,680

3,648,784,937

Totaldeductions.

45,704,873,968 40,485,528,983

1,771,888,131

14,303,369,30423,782,322,382

1,260,708,4525,589,689,912

1,289,767,4889,809,0813,482,132

88,261,006,052

$547,301,3973,471,660,8S4

8,869,537,2876,102,292,2431,928,316,652980,407,898

2,045,016,8701,012,587,0581,045,582,021

3,791,273,995

662,748,15810,827,449,106

3,220,317,695

1,609,424,360

13,340,309,92922,334,032,368

1,137,396,9744,741,405,436

1,170,733,8348,522,8813,270,548

78,849,587,594

Netincome.

$93,509,220432,623,701

619,824,914912,379,025241.384,410126,831,740284,224,043129,234,975128,967,805

451,770,683

107,047,5741,789,212,574

428,467,242

5,219,344,985

162,463,771

963,059,3751,448,290,014

123,311,478848,284,476

119,033,6541,286,200

211,581

9,411,418,458

Industrial groups.

Agricultural and related industriesMining and quarryingManufacturing:

Food products, liquors, and tobacco.Textile and textile productsLeather and leather productsRubber and rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substances...Stone, clay, and glass productsMetal and metal productsAll other manufacturing industries.

Total manufacturing

instructionansportation and other public util-ities*adeiblic service—professional, amuse-ments hotels, etcaance, banking, insurance, etcanbinations—predominant industrynot ascertainable . . . . . .

joncerns in liquidationinactive concerns

Total

Income tax.

$7,429,46137,738,016

49,702,10970,397,93417,990,98710,608,63622,970,30310,662,27310,448,82437,005,2418,773,699

142,561,32033,770,437

414,891,763

9 283 276

88,521,684109 377,097

9 182,83757,679,505

9,325,25791,39915,593

743,535,888

Corporations reporting net income.

War-profitsand excess-profits tax.

$12,091,65037,343,496

101,194,063202,623,71056,185,89119,262,76044,110,18819,377,88821,307,63373,580,70515,615,754

314,690,47376,357,538

944,306,603

57 930 480

41,767,725254 424 744

16 644 13050,257,592

16,899,997127,966

5,307

1,431,805,690

Total tax.

$19,521,11175,081,512

150,896,172273,021,64474,176,87829,871,39067,080,49130,040,16131,756,457

110,585,94624,389,453

457,251,793110,127,975

1,359,198,366

67 219 756

130,239,409363 801,841

25 826 967107,937,097

26 225,254219,36520,900

2,175,341,578

Per-centagedistri-butionof total

tax.

0.903.45

6.9412.553.411.373.081.381.465.091.12

21.025.06

62.48

3 09

5.9916.72

1.194.96

1.21.01.0+

100.00

Percent oftotaltax tonet

income.

20.8717.35

24.3429.9230.7323.5523.6023.2424.6224.4722.7825.5525.70

26.04

41 38

13.5325.12

20 9412.72

22 0317.059.88

23.11

Gross income and total deductions incomplete (see text page 12).

Page 16: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

10 STATISTICS OF INCOME.

Distribution of corporations by industrial groups and into those reporting net incomeand those reporting no net income, lalendar year, 1919—Continued.

Corporations reporting no net income.

Industrial groups.

Agriculture and related industriesMining and quarrying.Manufacturing:

Food products, liquors, and tobacco.Textile and textile productsLeather and leather productsRubber and rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries..

Total manufacturing

ConstructionTransportation and other public utilities,^radePublic service—Professional, amuse-

ments hotels etcFinance, banking, insurance, etcCombinations—Predominant ind us t r y

not ascertainable...Concerns in liquidationInactive concerns . . .

Total

Number.

3,85613,197

3,1981,113

229253

1,176272

1,4611,726

8823,4292,210

15,949

2,3156,443

11,207

4,33120,538

4,536227

27,965

110,564

Percent re-portingno net

income.

46.4771.45

25.9313.1412.3938,3317.7817.9720.3533.8327.3926.1428.36

23.51

28.0931.3615.97

27.5528.21

46.6667.7699,74

34.53

Gross income.

$150,646,994773,363,781

4,550,449,604120,989,35629,295, 41459,618,883

143,522, 60049,234,294

106,795,103314,105,78767,820,179

897,478,703245,392,892

6,584,702,815

238,185,6891850,046,1891,655,812,637

210,434,302869,676,229

310,116,29911,643,5503,114,307

11,657,742,792

Totaldeductions.

$179,983,880954,317,450

4,641,877,735129,854,31231,322,93264,341, 425

162,893, 70653,838,320

115,787,183342,170,18478,979,008

1,017,312,773313,070,970

6,951,448,548

260,047,9741934,154,7171,724,758,367

230,904,7551,014,825,158

377,869,67417,189,6587,788,852

12,653,289,033

Deficit.

$29,336,886180,953,669

91,428,1318,864,9562,027,5184,722, 542

19, 371,1064,604,0268,992,080

28,064,39711,158,829

119,834,07067,678,078

366,745,733

21,862,28584,108,52868,945,730

20,470,453145,148,929

67,753,3755,546,1084,674,545

995,546,241

i Gross income and total deductions incomplete (see text page 12.)

INCOME AND DEDUCTIONS (CORPORATION RETURNS).

The division of corporation income according to the nature ofdeductions is given in the succeeding table, which shows by industrialgroups the aggregate income of all corporations, including both thosereporting net income and those reporting no net income, as well asthe aggregate deductions under the various headings.

Page 17: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 11

Distribution of corporation income, by ind,ustrial groups and by nature of deductions,calendar year 1919.

Industrial groups.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textile and textile prod-ucts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and wood prod-ucts

Paper, pulp, and prod-ucts

Printing and publishing.Chemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

ductsAll other manufacturing

industries

Totalnum-ber

of re-turns.

Total grossincome.

Cost ofgoods.

Compensa-tion ofofficers.

8,298 $791,457,61118,4691 4,677,648,366

Total manufacturing...ConstructionTransportation and other

public utilitiesTradePublic service—professional,

amusements^ hotels, etc. - -Finance, banking, insurance,

etcCombinations—predominant

industry not ascertainable.Concerns in liquidationInactive concerns

Total.

12,332 14,

8,469

1,

660

6,614

1, 5147,181

5,102

3,220

13,11813,

7,793

8,242

20,54770,

15,723

72,813

9,721335

28,039

,039,811,805 11,288,

7,135,660,

2,198,996,

1,166,858,

2,472,763,

>,624

•,476

;,52i

1,513

1,191,056,1,281,344,

4,557,150,

837,615,

;, 514,140,

3,894,177,

2,010,073,820

,493

$373,580,1962,548,019,468

$17,969,65050,069,196

5,114,

1,661,

794,

1,615,

826,530,

287,771

912,127:i

719,750

115,008

917,359

981,145'434,036!

3,229,900,998!

042,058;

525,8831

968,759

498,0

9,044,5

2,607,9

102,735,

150,406,

39,405,

9,589,

63,668,

25,292,55,119,

59,375,

23,811,

203,724,

89,556,

67,852 52,289,576,783 37,212,804,894j 822,685,122

1,228,488,7641 59,053,423

U,144,599,732!15,153,415, .,.__,25,438,135,019 19,857,264,572|

392,422,350

787 1,053,275,85863l| 11,800,186

4,160,391

i 66,558,604,292,

75,200,

263,322,

33,112,615,219,

320,198 99,918,748,844 63,826,416,411 1,993,099,466 2,207,694,543

Interestpaid.

Domestictax.

$24,323,670 $15,772,20979,457,833 69,218,977

118,842,064

38,081,292

8,303,662

6,969,179

25,630,389

12,744,3388,668,607

30, 360,140

6,509,502

126,560,917

27,805,284

470,031,391| 410,475,374

125,565,737

52,777,813

19,231,745;

13,288,021

32,051,353!

12,334, 7469,309,786

43,278,047:

9,283,189!

j

122,447,338|

30,463,616!

18,273,016

L 469,185,982251,974,803

26,496,905

837,231,516j

29,830,400505,599383,428

7,214,710

1111,686,29494, 355,275

22,990,719

180,555,222

16,372,5272,794,910149,998

931,586,215

1 Gross income and total deductions incomplete (see text page 12).

70662°—22 2

Page 18: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

12 STATISTICS OF INCOME.

Distribution of corporation income, by industrial groups and by nature of deductions,calendar year 1919—Continued.

Industrial groups.

Agriculture and rela-ted industries

Mining and quarrying.Manufacturing:

Food products,l iquors , andtobacco

Textile and textileproducts

Leather and leath-er products

Rubber and rub-ber goods

Lumber and woodproducts

Paper, pulp andproducts

Printing and pub-lishing

Chemicals and al-lied substances..

Stone, clay, andglass products...

Metal and metalproducts

All other manu-facturing indus-tries

Total manufac-turing. .

ConstructionTransportation and

other public utilities.TradePublic service —pro-

fessional, amuse-ments, hotels, etc

Finance, banking, in-surance, etc

Combin a t i o n s—pre-dominant industrynot ascertainable

Concerns in liquidationInactive concerns

Total.

Exhaustion,amortiza-tion, anddepletion.

$27,377,974475,051,952

168,

104,

15,

22,

90,

32,

27,

107,

33,

334,

321,659

751,984

577,055

371,119

547,915

638,820

063,677

155,139

437,812

825,764

79,834,692

1,016,525,636

34,339,162

447,727699,785

U87,137,

49,

107,

37,

642,778

988,483

527,202176,740191,591

Miscellaneousexpense.

$268,261,5781,204,160,908

1,707,662,373 13,

771.216,583

215.401,584

198,416,751

380,095,264

156,433,722

530,773,766

663,374,440

170,643,088

2,012,677,58611

697,759,957

522,103,259

801,548,276

4,367,133,281

378,484,6009,819,7115,954,410

Total de-ductions.

$727,285,2774,425,978,334

Net incomebefore de-

ducting tax.

1,511,415,022

6,232,146,555

1,959,639,584

1,044,749,323

2,207,910,576

1,066,425,378

1,161,369,204

4,133,444,179

741,727,166

844,761,8791

3,533,388,665

7,504,455,114 47,436,977,531 4,852,599,252 1,359,198,366 3,493,400,886

1,869,472,334

12,294,986,0953,113,203,730 24,058,790', 735 1

14,274,464,646"'' 058,790,7""

1,368,301,729

5,756,230,594

1,548,603,50825,712, 53911,059,400

2,073,969,030 20,470,110,962 91,502,876,627 8,415,872,217

$64,172,334251,670,032

528,396,783

903,514,069

239,356,892

122,109,198

264,852,937

124,630,949

119,975,725

423,706,286

95,888,745

,669,378,504

360,789,164

140,601,486

878,950,847,379,344,284

102,841,025

703,135,547

51,280,2792 4,259,9082 4,462,961

Income tax,war profits,and excessprofits tax.

$19,521,11175,081,512

150,896,172

273,021,644

74,176,878

29,871,396

67,080,491

30,040,161

31,756,457

110,585,946

24,389,453

457,251,793 1

110,127,975

67,219,756

130,289,409363,801,841 1

25,826,967

107,937,097

Net incomeafter de-

ducting tax.

$44,651,223176,588,520>

377,500,611

630,492,425

165,180,014

92,237,802

197,772,446

94,590,788

88,219,268

313,120,340

71,499,292

,212,126,711

250,661,189

73,381,730

748,661,438,015, 542,443

77,014,058

595,198,450

26,225,254 25,055,025219,3651 2447927320,900! 24483,861

2,175,341,578,6,240,530,639

1 Gross income and total deductions incomplete (see text page 12).* Deficit.

In the table immediately following, the amounts reported by cor-porations, according to the nature of deductions, are expressed inpercentages to show the proportionate distribution of the total grossincome.

Page 19: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 13

Percentage distribution of corporation income and deductions by industrial groups,calendar year 1919.

Industrial groups.

Agriculture and related industries —Mining and quarryingManufacturing:

.Food products, liquors, andtobacco

Textile and textile productsLeather and leather productsRubber and rubber goodsLumber and wood productsPaper, pulp and productsPrinting and publishingChemicals and allied substances..Stone, clay and glass productsMetal and metal productsAll other manufacturing indus-

tries

Total manufacturing

ConstructionTransportation and other public utili-

tiesTradePublic service—Professional, amuse-

ments, hotels, etcFinance, banking, insurance, etcCombinations—Predominant indus-

try not ascertainableConcerns in liquidationInactive concerns

I100.00100.00

100. 00100.00loo. oo;100.00!100.00100.00100.00100.00ioo. oo;100.00:

47.20

80.4171.6675.5768.0565.3569.4341.4070.8759.4766.93

100.00 66.97

100.00^ 71.17

100.00: 61.11

0) ; 0)100. 00; 78.06

Total.

100. OOi 26.67100.00

100. 00100. 00100. 00

100. 00

65.8355.0063. 07

63.88

12.271.07

3.07J 1.99 3.461.70; 1.48 10.16

.732.111.79.82

2.572.124. 30j1. 302.841.51 .91!

.89

.74

.871.141.301.04.73.95

1.11

.85

.55

.38

.611.041.07

.68

.67

.78

1.201.47.71

1.923.662.742.112.353.992.48

2.30! .78! -.72! 2.05

1.57

2.94

£38

.90} .79j 1.94 14.35

33.9025.73

10.819.80

17.0015.3713. 1341.4214.5620.3714.88

17.92

91! .36 1.71 25.97

C1) !.99

0) I.37

0).54

5.11! 1.80 1.56 3.384.0812.96 2.80' 1.67

! i i2.07! 1.861 1.02! 2.352. 87! 2 - 3 6 1 3 - 0 2 "~3.33 5.81 2.27 2.90

1.99 2.21 .93 2.08

i %>

91.8994.62

96.2487.3489.1289.5489.2989.5390.6490.7088.5687.65

8.11

3.7612.6610.8810.4610.7110.479.369.30

11.4412.35

90. 74| 9.26

90.72| 9.28

93. 00 7. 00

0) I94. 58i

0)12.24

54.4867. 6)

23.6645. 77 119. 8490. 27 167.65

0)5.42

93.00; 7.00

96.79

20.48 91.57

219. 84267.65

2 .n

2.471.60

1.073.833.372.562.712.522.482.432.913.38

2.83

2.60

3.35

0)1.43

1.761.67

1.64

<© bfl

5.643.78

2.698.837.517.908.007.956.886.878.538.97

6.43

6.68

3.65

C1)3.99

5.249.21

1.571.0 ,. 32 267. 97

8.43 2.181 6.25

1 Not given, due to incomplete data.2 Deficit.

INCOME ON FEDERAL OBLIGATIONS NOT EXEMPT FROM TAX(CORPORATION RETURNS).

Interest on obligations of the United States or its possessions andwar finance corporation bonds, not exempt from tax, and includedin gross income, amounted to $298,436,843.

INCOME WHOLLY EXEMPT FROM TAX (CORPORATION RETURNS).

In addition to the income of corporations, as shown in the preced-ing tables, there was likewise reported the following income whollyexempt from tax:

Dividends on stock of domestic corporations, and dividends on stock ofpersonal service corporations declared out of profits earned prior toJan. 1, 1918 $375, 838:134

Interest on obligations of the United States, and its possessions, States,Territories, and political subdivisions thereof, and interest on farmloan bonds, issued under the Federal farm loan act 178, 548.102

Total 554, 386, 236

Page 20: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

14 STATISTICS OF INCOME.

CORPORATIONS REPORTING INVESTED CAPITAL.

The size of invested capital in its relationship to net income andtax reported is shown in the following tables:

Corporations reporting invested capital distributed by size of invested capital, calendaryear 1919.

Invested capital class.

Under $500$500 to $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000. . . .$2,000,000 to $3,000,000....$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 to $10,000,000. . .$10,000,000 to $20,000,000. .$20,000,000 to $30,000,000. .$30,000,000 to $40,000,000. .$40,000,000 to $50,000,000. .$50,000,000 to $60,000,000. .$60,000,000 to $70,000,000. .$70,000,000 to $80,000,000. .$80,000,000 to $90,000,000. .$90,000,000 to $100,000,000.$100,000,000 and over

Num-ber.

7411,2774,0454,2993,7873,1206,1823,5653,0582,8492,5557,8932,7643,6032,5682,425

13, 28611,09710, 79314,8379,7729,7026,3384,9823,8783,395

13, 3806,7844,9123,3164,4432,7614,1072,0402,3851,1841,290

6394117854181327139162316101054

Investedcapital.

$159, 752833,651

10,193, 92712,640, 09813,716, 80832,233, 22322.679, 42122,792, 80823,919, 21324,147, 28980,375, 23631.680, 29444,661, 37234,636, 04535,119, 367226,257, 552244,132, 299290,619,612566, 798, 822434,345, 712522,170, 761408, 258, 524373,659, 950328, 797,159322, 204,107

1,610, 128, 5281,168, 054, 3641,092,011,979903, 252,823

1,530, 818,3501,230,124,0462,534,217,1711, 758, 459, 7472,880,691,0372,030, 790,1823,150, 372,4272,205, 998, 3281,831, 024,4535,446, 056,5445,763, 029, 5303,172, 130, 8592,464, 754, 9561, 730, 963, 752863,109, 514

1,418, 625, 7031,205, 799,090826, 251,469960, 955,010

14,240, 408, 593

Net income.

$611,4601,065,6964,683,1145,138, 092

5,008, 86610,633, 2706, 780, 6756,524, 4586,563, 5296,566, 33723,535, 2958,243,10010,659,4018, 531, 2168,150, 612

47, 828, 43149,108, 47852, 906, 710102,340, 87078,349, 75386, 813, 00671,129, 21564, 406, 59557,467, 47657,579,181270,300, 027209,335, 944190,639, 555155,345,580281,342,302232,891,603457, 800, 982312,532,594518,925,161369,002,426539,472,063354,960, 866264,177, 748816,450, 548812, 996,100408,642, 972243,389, 571192, 790,66999,477, 739141, 868, 478111,196,48975, 884, 06988, 486, 408

1,372,149,169

Total 192,037Invested capital not clearly indi- jcated 17,597

66,130, 351,148 9,305,769,954

105,648, 504

Total reporting net income.. .j 209, 634Reporting no net income 110, 564

Grand total..

9,411,418,458i 995, 546, 241

320,198 | 8,415,872, 217

Income tax.

$17,99520,465

128, 751119, 669124, 256147, 596317, 711216, 453222,699243, 886258, 268

1,005, 567347,940450, 412381,156380, 724

2,300, 7272,619, 5092,937,1216,440, 4795,099, 8575, 783, 4664, 856, 5614,478, 3524,035, 2664,147, 489

19, 550, 76115, 561, 74814,388,49012,001,55121,569,36017,930,80035,525,52124,704,60240,710,12429,228,32042,304,32327,325,89022,033,32965,545, 68367,143, 75534, 353,69520,636, 71815,914,0839,415,458

11,667, 2999,980, 9446, 729, 9248, 066, 998

117,599,410

736,971,161

6, 564, 727

War-profitsand excesss-

profit tax.

$29,08143,721

264,500166,125150, 387207, 873464,943252, 332272,429304,055365, 376

2,901,070581, 894761, 880564,057545, 627

3,294, 5754, 351, 8314, 924,601

10, 575,6619,833,253

11,269, 24710,203, 8579,897,3499,172,1109,676, 704

46,405, 02638,222, 26935,122,27328,169,4C955,030,32845,712,82688,276,36257,717,242

101, 361, 71871,450,334

104,013,48368,139, .56545, 880, 223

144,675,951117,394,14962,870,53625,428, 87525,119,42410,035,11510,861, 89112,026,8636,553, 5895,838, 731

127,908, 303

1,425,289,083

6, 516,607

743, 535, 888 1,431, 805,690

743, 535,888 I 1,431,805,690

o Deficit.

Page 21: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 15

Corporations revorting invested capital distributed by size of nev income, calendar year1919—Continued.

Invested capital class.

Under $500$500 to $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000. ...$3,000,000 to $4,000,000....$4,000,000 to $5,000,000. ...$5,000,000 to $10,000,000. ..$10,000,000 to $20,000,000. .$20,000,000 to $30,000,000. .$30,000,000 to $40,000,000..$40,000,000 to $50,000,000. .$50,000,000 to $60,000,000. .$60,000,000 to $70,000,000. .$70,000,000 to $80,000,000. .$80,000,000 to $90,000,000. .$90,000,000 to $100,000,000.$100,000,000 and over

Total tax.

$47,07664,186

393,251285, 794274, 643355, 469782, 654468, 785495,128547, 941623, 644

3, 906, 637929, 834

1,212,292945, 213926, 351

5, 595, 3026, 971, 3407,861, 722

17,016,14014,933,11017,052,71315,060, 41814,375, 70113,207, 37613,824,19365,955, 78753,784,01749,510,76340,171,02076,599,68863,643,626

123,801,88382,421,844

142,071,842100,678,654146,317,80695,465,45567,913,552

210,221,634184, 537,90497,224,23146,065,59341,033,50719,450,57322,529,19022,007,80713,283,51313,905,729

245,507,713

Average netincome.

$825.18834. 53

1,157. 751,195.181,343. 031,605. 411, 720. 041,902. 012,133. 572,303. 802,569. 992.981. 792.982. 312,958. 483, 322.123,361. 073,599. 914,425. 384,901. 956,897. 688,017. 788, 947. 95

11,222.6612, 927. 8614,818. 8416,959. 9920,201. 8030,857. 3038,810. 9846,847. 2863,322.6084,350.45

111, 468.46153,202. 25217,578. 68311,657.45418,195. 40555,494. 31642,768.24

1,040,064. 391,944,966.753,095,780.093, 428,022.134,943,350. 486,217,358.696,168,194.696,949,780. 567,588,406.908,848,640. 80

25,410,169. 79

TotalInvested capital not clearly indicated.

Total reporting net incomeReporting no net income

2,162,260,24413,081,334

48,458.216,003. 78

2,175,341,578 j 44,894.52

Grand total. 2,175,341, 578

Averagtax.

$63.5350.2697.2266.4872.52

113.93126.60131. 50161. 91192. 32244. 09494. 95336. 41336. 47368. 07382. 00421.14628, 22728. 41

1,146. 871, 528.151, 757. 652,376.212, 885. 533,405. 724,071.934,929. 437,928.07

10,079. 5512,114. 3017,240. 5323,050.9330,144.1240,402. 8659,568.9185,032.65

113,424.66149,398. 21165,239. 78267,798. 26441,478. 24736,547. 20648,811.17

1,052,141.211,215,660. 81

979,530.001,375,487.941,328,351.301,390,572.904,546,439.13

11,259.60743. 38

Per centof net in-come toinvestedcapital.

10,376. 85

382. 75127. 8388.5350.4040.2436.5232.9929.9028.6227.4427.1929.2826.0223.8724.6323.2121.1420.1218.2018.0618.0416.63

17. 4217.2417.4817.8716.7917.9217.4617.2018.3818. 9318. 0617.7718.0118. 1717.1216.0914. 4314.9914.1112.889.87

11.1411. 5310. 009.229.189.219.63

14.07

Per centof totaltax to

netincome.

7.706.028.405.565.407.107.366.917.598.359.50

16.6011.2811.3711.0811.3711.7014.2014.8616.6319.0619.6421.1722.3222.9824.0124.4025.6925.9725.8627.2327.3327.0526.3727.3827.2827.1226.8925.7125.7522.7023.7918.9321.2819.5515.8819.7917.5015.7117.89

23.2412.38

23.11

Page 22: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

16 STATISTICS OF INCOME.

Corporations reporting invested capital distributed\ by size of net income, calendar year1919.

Net income class.

Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000...$1,500,000 to $2,000,000...$2,000,000 to $3,000,000. -.$3,000,000 to $4,000,000...$4,000,000 to $5,000,000...$5,000,000 to $10,000,000..$10,000,000 to $20,000,000.$20,000,000 to $30,000,000.$30,000,000 to $40,000,000.$40,000,000 to $50,000,000.$50,000,000 and over

TotalInvested capital not clearly indi-

cated

Total reporting net incomeReporting no net income

Grand total

1 Deficit.

Num-ber.

33,24923,39319,32415,31911,7208,8577,1045,7564,6664,0273,4303,0552,5902,3242,0678,2765,3623,7774,9393,2522,4931,7171,3861,143

9403,5801,8491,195

9061,088

63189249146220721411855

1144411635

192,037

17,597

209,634110,564

320,198

Investedcapital.

$1,793,426,097719,871,773651,618,271569,574,200522,126,541483,905,317448,899,348413,200,988364,576,036394,084,650315,129,708325,584,981285,697,553265,383,778275,641,101

1,204,535,553943,598,551907,340,174

1,420,473,6091,131,818,670

988,961,360774,914,213716,965,268679,962,252625,420,191

2,749,177,3532,016, 817,5741,736,113,5711,648,469,6382,144,795,2211,615,021,2643,153, 862,2632,497, 525,8853,419, 711,4672,478,607,8413,043, 665, 7952,513, 887,5941,408,677,0814,805, 846,3814,674,021,6091,536,583,9502,025, 251, 4642,168,410,5063,271,194,508

Net income. ! Income tax.

65,130,351,148

$13,847,84835,106,01648,008,10753,176,71652,595,72948,580,48846,131,84143,203,61739,700,65038,337,64536,079,64835,193,92132,427,39331,450,32130,002,421143,982,119119,683,385113,547,426171,135,006145,544,364137,205,725111, 293,891103,725,45796,784,00989,251,700436,316,332321,150, 447267,445,254246,472,618375,872, 554282,183,267546,136,361423,699,188564.133,896357,955,514521,001,954411,047,591244,750,774756,882,164601,846,228264,206,779205,377,040144,672,653518.623,897

9,305,769,954

105,648,504

9,411,418,458 743,535,8881995.546,241

$30,17879,748

1,056,7092,275,8082,830,6722,918,9942,955,0922,897,8892,766,2382,750,5362,618,6242,600,1362,424,2462,376,3632,280,38711,130,8429,416,3768,961,15913,527,64811,566,73910,872,5828,901,3288,195,6237,659,1147,168,77934,801,20525,612,91221,455,40719,654,94829,599,94022,872,35343,356,91633,864,57345,393,72229,615,53041,078,65633,438,81318,844,81160,860,94552,725,08119,434,85018,658,81113,581,17541,858,703

736,971,161

6,564,727

8,415,872,217 I 743,535,888

W a r profitsand excessprofits tax.

$67,99146,132136,536228,982698, 471

1,249,3511,712,9601,997,2492,141, 8042,311,6602,345,1242,411,2042,440,1342,487,0922,429,22513,085,87512,534,18014,466,21322,184,77820,727,76720,764,85117,038,91416,078,96016,501,00914,942,19474,302,46157,418,26546,214,80543, .841,52068,845,44253,194,310102,137,54877,963,752101,414,43163,442,92790, 452, 57967,307,80245,207,989128,374,02859,239,00345,443,30716,705,8826,621,44586,132,931

1,425,289,083

6,516,607

1,431,805,690

1,431,805,690

Page 23: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 17

Corporations reporting invested capital distributed by size of net income, calendar year1919—Continued.

Net income class.

Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 to $10,000,000....$10,000,000 to $20,000,000...$20,000,000 to $30,000,000...$30,000,000 to $40,000,000...$40,000,000 to $50,000,000...$50,000,000 and over

Total tax.

TotalInvested capital not clearly indicated.

Total reporting net incomeReporting no net income

Grand total.

$98,169125,880

1,193,2452,504,7903,529,1434,168,3454,668,0524,895,1384,908,0425,062,1964,963,7485,011,3404,864,3804,863,4554,709,612

24,216,71721,950,55623,427,37235,712,42632,294,50631,637,43325,940,24224,274,58324,160,12322,110,973

109,103,66683,031,17767,670,21263,496,46898,445,38276,066,663

145,494,464111, 828,325146,808,15393,058,457

131,531,235100,746,61564,052,800

189,234,973111, 964,08464,878,15735,364,69320,202,620

127,991,634

2,162,260,24413,081,334

2,175,341, 578

2,175,341,578

Averageinvestedcapital.

$53,93930,77333,72137,18144,55054,63563,19071,78678,13597,86191,875

106,574110,308114,193133,353145,546175,979240,228287,603348,038396,695451,319517,291594,893665,341767,927

1,090,7611,452,8151,819,5031,971,3192,559,4633,535,7205,086,6117,401,973

11,973,95114,222,73721,304,13225,612,31042,156,547

106,227,764139,689,450337,541,911722,803,502654,238,902

Averagetax.

1,

i,

2!22]4,

7;9,

12:15;17,21,23,30,44,56,70,90,

120163!227;317,449,614,853;

1,164,1,659,2,544,5,898,5, 894,6,734,

25,598,

$2.955.38

61.75163. 51301.12470. 63657.10850.44051. 87257.06447.16640.37878.13092.71278. 48926.14093.73202.64230.70930.66690. 51107. 89514.13137. 47522. 31475. 88905.99627.79084.40482. 89549.39110. 39756.26766.56557. 76631.94784.87596.36955.90638.27014.27115.50206.67326.80

344,377 11,259.60743. 38

Per centof net in-come toinvestedcapital.

0.774.887.379.3410.0710.0410.2810.4610. 899.7311.4510.8111.3511.8510. 8811.9512.6812. 5112. 0512. 8613. 8714. 3614. 4714.2314. 2715.8715.9215.4014.9517. 5217.4717.3216.9616.5014.4417.1216.3517.3715. 7512.8717.1910.146.67

15.85

14. 07

Per centof totaltax to

netincome.

0.71.36

2.494.716.718.58

10.1211.3312.3613.2013.7614.2415.0015.4615.7016.8218.3420.6320.8722.1923.0623.3123.4024.9624.7725.0125.8525.3025.7626.1926.9626.6426.3926.0226.0025.2524.5126.1725.0018.6024.5617.2213.9624.68

23.2412.38

23.11

Page 24: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

18 STATISTICS OF INCOME.

Corporations reporting invested capital distributed by industrial groups, calendar year1919.

Industrial groups. Number. Investedcapital. Net income. Income tax.

Agriculture and related industries...

Mining and quarrying:Coal miningMetal miningGas and oilAll other mining and quarrying.

Total mining and quarrying..

Manufacturing:Food products, liquors, and tobacco..Textile and textile productsLeather and leather productsRubber and rubber goodsLumber and wood productsPaper and pulp productsPrinting and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries...

Total manufacturing.

Construction

Transportation and other public utilities:Steam railroadsElectric railroadsOcean lines, transoceanic and coastal-..All other transportationElectric light and power companiesGas companiesTelephone and telegraph companiesAll other public utilities

Total transportation and other publicutilities

TradePublic service—Professional, amusements,

hotels, etc

Finance, banking, insurance, etc.:Banks, general, not precisely defined, or

private bankersNational banksState banksAll other bankingLife insurance, stock and mutual com-

paniesAccident, fire, and marine, stock and

mutual companiesAll other insurance companies

Total finance, banking, insurance, etc —

Combinations, predominant industry notascertainable .*

Concerns in liquidationInactive concerns

Total reporting invested capital.

4, Oil $763,001,652 $93,040,085

1,518373

1,0911,726

1,175, 891,538443,920,553

1,589,427,5931,032,171,676

98,912,33672,192, 392

197,946,30461,326,268

4,708 4, 241,411,360 430, 377,300

8,4847,0621,548

3795,2161,1955,1923,0972,1909,2805,273

2, 550,966,1673,269,686,969794, 374, 746671,117,655

1,675, 612,626711, 566,766642, 853,168

2,807, 053, 310748,114,349

10,126, 360, 7162,163, 958, 788

618,911,240,126,283,128,127,450,106,

1,788,427,

403,458336,029559,203280,705952,142633,939182,958348,512788,815471,333827,023

48,916 26,191,665,260 5,209, 784,117

5,233 603, 833,976 154,528,376

29123595

6,3291,046287

2,0602,222

8,646, 237,303691, 441, 493264,252, 749

1,360,638,644761, 548,949159, 367,485

1,170,691,4241,793,327,923

413,495,79228,402,34261,997,033127,569, 52749,734,6619,670, 80182,110,582174,888,909

12,565 14,847,505,970 947,869,647

54,296

10,983

7,158,955,264

891,492,027

1,420,989,486

121,394,339

8,2726,7327,30922,866

71

3611,408

992, 309,5013,154, 855,325348,553, 843

4,430, 531, 798

134,769,398

512, 873,434805,991,415

47,019 10,379,884, 714

4,1779732

1,030,040,51020,673, 8841, 886,531

192,037 66,130,351,148

107,233,032253,933,76948,566,512297,705,857

2,375,209

49,450,03557, 738,205

817,002,619

109,434,1191.210,599' 139, 267

9,305,769,954

$7,415,209

8,390,5356,469,53917,393,01S5,344,731

37,597, 823

49,169,74770,401,75517,985,65410,557,52623,050,27810,608, 81910,288,05337,334,3798,764,421

142,587, 89133,520,160

414,268,683

8, 796,130

39,723,9272,742,5465,093,14010,021,9094,664,586865,831

7,752,05916,118,720

86,982,718

107,754,968

8,558,342

6,504,74715,949,2662,740,75822,386,234

121,761

4,231,1704,764,524

56,698,460

83,40311, 741

736,971,161

Page 25: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 19

Corporations reporting invested capital distributed by industrial groups, calendar year1919—Continued.

Industrial groups.

Agriculture and related industries

Mining and quarrying:Coal miningMetal miningGas and oilAll other mining and quarrying

Total mining and quarrying

Manufacturing:Food products, liquors, and tobaccoTextile and textile productsLeather and leather productsRubber and rubber goodsLumber and wood productsPaper and pulp productsPrinting and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries

Total manufacturing.

Construction

Transportation and other public utilities:Steam railroadsElectric railroadsOcean lines, transoceanic and coastal..All other transportationElectric light and power companies...Gas companiesTelephone and telegraph companies...All other public utilities

Total transportation and other public utili-ties

TradePublic service—Professional, amusements, hotels,

etc

Finance, banking, insurance, etc.:Banks, general, not precisely defined, or pri-

vate bankersNational banksState banksAll other bankingLife insurance, stock and mutual companies...Accident, fire, and marine, stock and mutual

companiesAll other insurance companies

Total finance, banking, insurance, etc.

Combinations, predominant industry not ascer-tainable

Concerns in liquidationInactive concerns

Total reporting invested capital.

War-profitsand excess-profits tax.

Total tax.

$11,703,740 | $19,118,949

Per centof net in-come toinvestedcapital.

12.19 j

Per centof totaltax tonet in-come.

9,255,4792,690,15521,146, 8914,116, 252

37,208, 777

101,093,810202,252,04556,001,27118,813, 45343,679,70519,227, 04321,064,12572,725,17015,615, 408

314,365,08176, 504, 247

941,341,358

55, 772,370

3,714,333442, 330

12, 750, 31314,119, 9651,222,618349, 413844,040

8,589,191

42,032,203

254, 765,656

15,548,172

5,455,16218, 740,3232, 555,26615,769,503

112.991

3,059, 1114,067,338

49, 759,694

17,023, 840130, 4972, 776

], 425, 289, 083

17,646,0149,159,69438,539, 9099,460, 983

74, 806,600

8.4116.2612.455.94

10.15

150,263, 557272,653, 80073,986, 92529,370, 97966,729, 98329,835, 86231,352,178110,059,54924,379, 829456,952,972110,024. 407

1,355,610,041

24.2427.8730.2818.8216.9517.3519. 7616.0414.2717.6519.77

19.89

64,568,500 |

43,438,2603,184, 87617,843,45324,141, 8745,887,2041,215,2448,596,09924,707.911

129,014,921

362,520,624

24,106,514

11,959,90934,689,5895,296,02438,155,737

234, 752

7, 290, 2818,831, 862

106,458,154

25,827, 524213,90014, 517

2,162,260, 244

4.784.1123.469.386.536.077.019.75

6.38

13.62

10.818.0513.936.721.76

9.647.16

7.87

10.625.867.38

14.07

17.8412. 6919.4715. 43

17.38

24.3029.9230. 7623.2623.5023. 1924. 6524.4422.8325. 5525. 70

26. 03

41. 78

10.5111.2128.7818.9211.8412. 5710.4714.13

13.61

25.51

19.86

11.1513.6610.9012.82

14.7415.29

13.03

23.6017.6710.42

23.24

INCOME RETURNS BY STATES.

COMBINED PERSONAL AND CORPORATION INCOME AND TAX.

The following table exhibits by States and Territories the com-bined personal and corporation incomes and income taxes for thecalendar year 1919. The amounts do not represent, however, whatmay be called the geographical distribution of income. The figuresare compiled from the returns filed in each State. An individual

Page 26: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

20 STATISTICS OF INCOME.

files his income-tax return in the district in which is located his legalresidence or principal place of business, and a corporation files itsincome-tax return in the district in which is located its principalplace of business or the principal office or agency. Consequently,income reported by an individual or corporation in one State may havebeen derived from sources in other States.

From the foregoing it will be clear that there is no way of ascer-taining from the income-tax returns the amount of income earnedin the respective States or the amount of tax paid on that basis.

Personal and corporation income and tax by States and Territories, calendar year 1919.

Net income. Tax.

States and Territories.Personal.

Alabama ! $133,470,965Alaska.ArizonaArkansasCalifornia...ColoradoConnecticut.DelawareDistrict of Columbia..

18, 862,03461, 434,347123, 70 i, 361981,170,941191,001,999347,929,67462,901, 249166,399,104

Florida I 107,362,976Georgia... ' ~~ — """HawaiiIdahoIllinoisIndianaIowaKansasKentucky.Louisiana.

219, 471,95933,164,36665, 472, 540

1,662, 796, 441417,323, 251527,163,054264,971, 649215, 977, 422201, 753, 808

Maine | 112,562,525Maryland.Massachusetts.MichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsin ,Wyoming

Total 19, 859, 491, 448

72, 7721, 090^ 808,058665, 475,193383,920, 683101,262,053470, 443,311108,380,657287, 457, 59220, 887,13278, 565, 318828, 428,67231, 587,990

3, 436,343,179161,613, 46780,190,946

1, 07.5,115, 926242,184, 301166, 210,606

1, 838,002, 395146,109, 811142, 688, 832133,174, 792193,909, 353643,172, 30161,913, 43646, 201, 506247,658, 373325,920, 733147,949, 092337, 851, 344

52, 463, 959

Corporation;

$37,012,996499, 514

9,928, 69627, 764, 783342,599,67279,287, 797175, 757, 79536,679, 54029, 746,69325, 285, 56683, 470, 75640,922,72611, 399,127

833,157,670142, 371, 85871, 809, 349116, 251, 72170, 588, 76188, 957, 20048, 758, 26193, 967,364

654, 556, 714517, 774, 681190, 433, 35918, 702, 567

286, 507, 23014, 867,97445,160,1633,336, 250

25, 505, 450254, 570, 0154, 273, 632

2,392, 486, 064114, 681, 3669,152,029

619, 258,19641,622, 38748,138, 408

902, 728, 720112,140,99163, 423,64012,080, 87669,106, 207128,674, 52323,992, 23712, 480, 258

128,641, 70596,005, 29574,646, 962172, 213,1248,039, 590

Personaland

corporation.

$170, 483,96119, 361, 54871,363, 043151,469,144

1,323, 770,613270, 289,796523,687, 469

196,145, 797132,648, 542302,942,71574,087,09276, 871,667

2,495,954, 111559,695,109598, 972, 403381, 223,370286, 566,183290, 711, 008161, 320, 786492,640,136

1, 745, 364, 7721,183, 249, 874574, 354,042119,964,620756, 950, 541123, 248,631332,617, 75524, 223, 382104,070, 768

1,082,998,68735, 861,622

5, 828, 829, 243276, 294, 83389, 342,975

1,694, 374,122283, 806,688214, 379, 014

2, 740, 731,115258, 250, 802206,112, 472145, 255,668263, 015, 560771, 846, 82485,905, 67358, 684, 764

376,300, 078421, 926, 028222, 596, 054510, 064, 46860, 503, 549

9,411, 418, 458 29, 270, 909,906

Percent for

eachState.

0.58.07.24.52

4.52.92

1.79.34.67.45

1.03.25.26

8.531.912.051.30.98.99.55

1.685.964.041.96.42

2.59.42

1.14.08.36

3.70.12

19.91.94.31

5.79.97.73

9.36.88.71.50.90

2.64.30.20

1.291.44.76

1.74.21

Personaland

corporation.

$12,025,624425,642

3,260,19010,030,039

132,497,13324,787,09455.871,63216,084, 31014, 582,3388,678,063

30,486,34813,182,9753,225,458

288,719,95746,956,94729,930, 59130,126,22922,866,48835,674,60515.293,63344,880,465

255,498, 234215,525,05551,021, 7689, 400, 061

93,074, 7704,170,283

17,087,908843, 714

8, 789, 034112,6.53,910

1,351,608901,260,106

39, 820, 2642,365,148

204,665,61020, 821,15023,208, 519

327,173, 57242, 266,98622,943,1484,983, 610

25, 736, 31561,074, 597

5,266, 0904,951, 589

34,635, 61235, 781, 92923,029,10353, 265, 2482,720, 980

100.00 3,444,971,682

Percent for

eachState.

0.35.01.09.29

3.85.72

1.62.47.42.25.89.38.09

8.381.36.87.87.66

1.04.44

1.307.426.261.48.27

2.70.12.50.02.26

3.27.04

26.161.16.07

5.94.60.67

9.501.23.67.15.75

1.77.15.14

1.011.04.67

1.55

100.00

1 Does not include net income reported by personal service corporations; the net income of such concernsis included in personal returns.

Page 27: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME.

PROGRESS OF INCOME TAXATION.

21

The growth of taxable income covering the period 1919, 1918, 1917,and 1916 is exhibited in the succeeding tables.

Personal returns, number filed for calendar years- 1919, 191S, 1917, and 1916, hy incomeclasses.

Number of returns.

Income class.

$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000... .$25,000 to $50,000... .$50,000 to $100,000...$100,000 to $150,000..$150,000 to $300,000..$300,000 to $500,000..$500,000 to $1,000,000.$1,000,000 and over . .

Total..

1919

1, 924, 8721, 569, 7411,180, 488

438, 851162, 48537, 47713,3202,9831,864

42518965

5,332,760

191K

1, 516, 9381, 496, 878

932, 336319, 356116, 56928, 542

9,9962,3581,514

38217867

4,425,114

1,640, 758838, 707560, 763270, 666112, 50230, 39112, 4393, 302j2, 347

559!315!141!

157,1491-50, 55380,88023, 73410, 4522,9002,437

714376206

Num-ber.

407,93472, 863

248, 152119, 495

45, 9168,9353,324

6253504311

- 2

Percent.

Increase.1

1918-17

Num-ber.

-123,820658, 171371, 57348,6904,067

• 1,8492, 443

944

7

Percent.

o

786613

4— 6- 2 0- 2 9- 3 5—32- 4 3- 5 2

1917-16

Num-ber.

1,640, 758838, 707403, 614120,11331,6226,6571,987

402- 90-155- 61- 65

Percent.

"25780392819144

- 2 2- 1 6- 3 2

21 j 952,224; 27 3,035,854! 695

1 A minus sign (—) indicates decrease.2 Includes 7,635 returns of married women making separate returns from husbands. The net income

shown by those returns was for statistical purposes combined with husband's return, and in each casetreated as one return in its proper income class.

Personal returns, net income re-ported for calendar years 1919, 1918, 1917, and 1916, byincome classes.

Income class.

$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000...$150,000 to $300,000...$300,000 to $500,000...$500,000 to 1,000,000...$1,000,000 and o v e r . . .

1919

$2, 829,113,1513,807, 286,3654, 513, 264,0302, 954,137,2532, 412, 275,7571,277, 364,635

896, 497, 209358, 392, 923371,148, 536159, 070, 948128, 290, 396152, 6.50, 245

Net income.

$2,232,354, 5773,626,824,8333,535,219, 0072,145, 690, 0161,736, 548, 050

978,042, 710679,720, 737284,106, 740305, 024, 817144, 545, 428119,075, 548137, 486, 892

Total ! 19, 859, 491, 448 j 15, 924,639, 355

$2, 461,137,0002,064,977, 3282,115, 864,6011,827, 508, 0881,687,165, 6191,042, 320,083

846, 894, 335400, 492, 040474,651, 960209,904, 969214,631, 270306, 835, 914

13, 652, 383, 207

$624, 669,0151,037,247,9771,235, 015,786

822, 661,658722, 795, 474357, 355, 318505, 859, 406271,938,0172£6,771, 325464, 263, 644

6,298, 577, 620

Page 28: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

22 STATISTICS OF INCOME.

Personal returns, net income reported for calendar years 1919, 1918, 1917, and 1916, byincome classes—Continued.

Income class.

$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000$300,000 to $500,000$500,000 to $1,000,000$1,000,000 and over

Total..

1919-1S

Amount.

$596, 758, 574180, 461, 532978, 045, 023808,447,237675, 727, 707299,321, 925216, 776, 47274,286,18366,123, 71914,525,5209,214,848

15,163, 353

3,934, 852, 093

Percent.

270

2838393132262210

s11

25

Increase.1

1918-17

Amount.

-$228,782,4231, 561, 847, 5051,419,354,406

318,181,92849, 382, 431

- 64,277,373- 167,173,598- 116,385,300- 169,627,143- 65, 359, 541- 95,555,722- 169,349,022

2, 272, 256,148

Percent.

- 9766717

- 2 0- 2 9- 3 6- 3 1- 4 5- 5 5

17

1917-16

Amount.

$2,461,137,0002,064,977, 3281,491,195,586

790,260,111452,149, 833219,658, 425124,098, 86143,136, 722

- 31,207.446- 62,033,048- 42,140,055-157,427,730

7,353, 805, 587

Percent.

2397637271712

- 623

- 1 6—34

117

1 A minus sign (—) indicates decrease.

Personal returns, tax yield for calendar years 1919, 1918, 1917. and 1916, by income classes.

Income class.

$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100.000....$100,000 to $150,000...$150,000 to $300,000...$300,000 to $500,000...$500,000 to $1,000,000.$1,000,000 and over . . .

T o t a l . .

$24,696, 20028,257, S6175,914,84791, 537, 910

164,832, 523154,946, 343186,357, 608118, 705, 303163,095, 34986, 031, 03276, 228, 13299, 026, 996

1,269,630,104

Tax yield.

1918 1917

$26,481, 60235,415,34482,928, 72093,057, 963

142, 448,679130,240,648147,428, 65595,680, 064

136,155,91679,164, 84769,834,14888, 885, 249

1,127, 721, 835

$16,243, 5049,097, 37818,283, 45744,066, 38980,695,14976,593, 34485,027,55655,766, 23686,718,15750,227, 59859,349,187109,424, 999

691,492,954

1916

$775, 8046,301,18311,637,01411,602,68116,298, 58712,423,48124,007,26717,951, 41020,901,91151,487,356

173,386,694

Increase.1

Income class.1919-18

Amount.

$1,000 to $2,000 ; - $ 1 , 785, 402$2,000 to $3,000 - 7,157, 483$3,000 to $5,000 - 7,013,873$5,000 to $10,000.$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000$300,000 to $500,000$500, 000 to $1,000,000$1,000,000 and over

- 1,520,05322,383, 84424, 705,69538,928, 95323,025, 23926,939,4336,866,1856,393, 984

10,141, 747

Total 141, c

Per

1918-17

Amount.

$10, 238, 09826,317, 96664,645, 26348,991,57461, 753, 53053,647,30462,401,09939,913, 82849,437, 75928,937,24910,484,961

- 2 0 , 539, 750

436,228,881

Per

6028935411177707372575818

-19

63

Amount.

S16, 243, 5049,097, 378

17,507,65337, 765, 20669,058,13564,990,66368,728,96943,342, 75562,710, 89032,276,18838,447,27657,937,643

518,106,260

Per

cent.

2,257599593560422349261180184113

299

1 A minus sign (—) indicates decrease.

Page 29: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 23

Personal returns, average tax and average rate of tax per individual, calendar years 1919,1918, 1917, and 1916, by income classes.

Income class.

$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000$300,000 to $500,000$500,000 to $1,000,000$1,000,000 and over

General average

1919

Averagetax per

indi-vidual.

12. 8318.0064.31

20S. 591, 014. 454,134. 44

13,990. 8139, 793. 9387, 497. 50

202, 425. 96403,323. 45

1,523,492.25

238. 08

Averagerate oftax, per

cent-

0.87.74

1.683.106.83

12.1320.7933.1243.9454.0859.4264.87

6.39

1918

Averagetax per

indi-vidual.

$17.4623.6688. 95

291.391,222. 014,563.12

14, 748. 7640, 576. 7989,871.89

207,237. 82392, 326. 67

1,326,645.51

254. 85

Averagerate oftax, per

cent.

1.19.98

2.354.348.20

13.3221.6933.6844.645i.7758.6564. 65

7.08

1917

Averagetax per

indi-vidual.

$9.9010. 8532.60

162. 80717. 27

2, 520. 266, 835. 56

16, 888.6236, 948. 5189, 852. 59188,410.12776,063.82

199.11

Averagerate oftax, percent.

0.66.44.86

2.414.787.34

10.0413.9218.2723.9327.6335.65

5.06

1916

Averagetax per

indi-vidual.

U. 9441. 85

143. 88488.86

1,559. 374,283. 969, 851.16

25,142.0355,590.19249,938.62

396.60

Averagerate oftax, percent.

0.12.61.94

1.412.253.484.756.608.14

11.09

2. 75

Personal returns, number filed for calendar years 1919, 1918, 1917. and 1916, by States andTerritories.

States and Territories.

Alabama. . . . .A l a s k a . . . .Arizona..ArkansasCaliforniaColorado...ConnecticutDelawareDistrict of ColumbiaFloridaGeorgia . . . .HawaiiIdaho.. . .IllinoisIndiana.. . . .IowaKansasKentucky.L o u i s i a n a . . . . . .MaineMarylandMassachusettsMichigan...MinnesotaMississippi. . . .Missouri.Montana .Nebraska.. .NevadaNew H a m p s h i r e . . .New Jersey . •New MexicoNew York . . .North Carolina. .North DakotaOhioOklahomaOregon...Pennsylvania..Rhode IslandSouth Carolina. . . . .South DakotaTennessee.Texas . . . .UtahVermontVirginia. .WashingtonWest VirginiaWisconsinWyomingNonresident aliens and citizens residing abroad

Total

1919

40,7899,427

20,49533,556

266,72057,526

110,40916,05958,61631,10758,9308,136

21,448422,229130,383133,79676,45159,33252,87134,578

116,373268 307181,662123,91423,804

125,24842,59387,3448,740

25,601231,757

10,757683,08537,18527,375

308,30961,50049,663

539,17239,93637,29638,61450,789

176,54721,16413,56975,966

114,32245,168

105,79318,349

15,332,760

Number of returns.

1918

38,9887,606

13,70120,612

206,47154,16086,48910,23943,77619,10239,0734,242

19,249366,918104,581118,93364,79447,09833,43225,10487,085

209,786135,34984,51519,949

110,89034,46496,0497,097

17,317185,70613,084

559,75321,73S29,120

306,91846,81834,592

518,72932,92120,23945,50538,232

114,50018,5179,965

51,20795,42248,87694,7047,8213,678

14,425,114

1917

21,8444,570

12,26417,839

182,23240,62764,4728,032

29,73715,33638,2523,131

16,414319,49785,021

114,97063,06534,69232,31717,11260,954

156,111111,56280,00915,38291,60828,64682,4726 623

10,809134,96011,616

489,08922,97720,941

190,27348,75825,071

328,17123,92722,32139,65431,45195,41614,6367,258

37,95156,32228,28170,5541,663

13,472,890

1916

2,097243994

2,25521,2084,4359,7131,3466,8081,7793,4441,144

75637,5257,0048,4974,2903,8874,5172,8239,674

32,29111,4487,5561,440

12,9561,8014,286

3641,735

19,701813

93,1552,2071,176

21,7742,5392,800

40,2893,7451,204

9714,414

10,5141,2591,1004,1905,3602,5758,261

673

2 437,036

1 Net incomes $1,000 and over. 2 Net incomes $3,000 and over.

Page 30: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

24 STATISTICS OF INCOME.

Personal returns net income reported for calendar years 1919, 1918, 1917, and 1916, byStates and Territories.

States and Territories.

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew York..North CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginia •WashingtonWest VirginiaWisconsinWyomingNonresident aliens and citizens residing

abroad

Net income.

1919 1918

$133,470, 965 j18, 862,03461,434, 347

123, 704, 361981,170,941191,001,999347,929,67462,901,249

166, 399,104107,362, 976219,471,95933,164, 36665,472,540

1,662,796,441417,323, 251527,163,054264,971, 649215,977,422201, 753, 808112,562,525398,672, 772

1,090,808,058665,475,193383,920,683101,262, 053470,443,311108, 380, 657287, 457, 59220, 887,13278, 565, 318

828, 428, 67231, 587, 990

3,436, 343,179161,613, 46780,190, 946

1,075,115,926242,184, 301166, 240,606

1, 838,002, 395146,109, 811142,688, 832133,174, 792193, 909, 353643,172, 301

61, 913, 43646,204, 506

247,658, 373325,920, 733147,949,092337, 851, 344

52,463,959

Total..

$121,250,95315,434, 98741,579,45076,354,037

701, 850, 380159,487, 951295,617, 84048,358,031

138, 966, 31563,681, 401

148,366,43920,054, 94055,954, 296

1,256,309,485325, 549,440450,267,585218,524, 054166, 350,127137,261,98384, 033, 212

303,421, 092868,460,461415,313,164291,074,629

70,323,185409,013, 021

90,091, 830306,053, 565

17,826, 66956, 889, 284

653,112, 58936, 591, 416

2, 719, 713, 78489, 748, 81189, 586, 415

993,314, 432163,678, 297111,601,050

1, 770, 848,133129,630, 32273, 855, 345

151, 725, 486139,173,691392,975, 557

52, 454, 40434,063, 265

173,104, 495266,096, 746156,557, 747290,199,68526,413, 937

56,473, 942

$73,508,56210, 549,50639,635, 50868,296, 287

632,608, 546137, 853, 875249,186, 724

56,459,176104, 357, 89254,378, 496

137, 775, 61221, 888, 75546, 465, 514

1,119, 960, 600261,265,426337,283,861202,159,002124,826, 244134,349,18066,950, 710

253,433, 289717, 512, 002387, 824, 910275,510,103

61, 763, 713362,026,687

81,207, 992251,988, 895

16,423, 31642, 843, 296

521,042, 42431,644, 721

2, 774,035,14884,220,13161,233, 723

740,406, 422170, 751, 35884, 746,023

1,360,802,293112,129, 56970,917, 349

109, 794, 860111, 964, 540350,297, 33745,044, 94629, 540, 804

130,682,859169, 727, 615106,061,550228,190,25328, 855,603

19, 859, 491, 448 ji 15,924,639,355 113,652,383,207

$18,469,0101,878,419

11,777,24117,683,678

228,324,94553,854,130

133, 858,34157,798,410

" 67,334,62117,401, 20232,992,96520, 362,022

7,927,064484,290, 833

74,637,68365,604,87439,638,46538,506,97651,274,63330,435,945

121,009,054474, 292,762162, 533,10493,201,38414,831, 796

147,069,30319,467,01936,559,607

2, 799, 77519, 557, 542

254, 068, 8807,486, 732

1,922,864,65124, 825, 8269,219,055

318,822, 51166,811,46224, 968, 572643,243, 99165,257,1639,882,9477,474,252

39, 867, 675113,278,03714,281,20614,628,95542,216,46449,697,24730,170, 80987,614, 5956,523,787

2 6,298,577,620

1 Net incomes $1,000 and over. 2 Net incomes $3,000 and over*

Page 31: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 25

Personal returns, tax yield for calendar years 1919, 1918, 1917, and 1916, by States andterritories.

States and Territories.

Tax yield.

1919 1917

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming ,Nonresident aliens and citizens residing

abroad

$4,668,465357,783

1,816,8994,237,67348,983,8567,196,59316,833,8297,495,4538,170,8334,363,0899,134,0922,145,1941,475,023

99,398,23613,541,24515,807,7079,138,3157,595,38412,888,6554,468,87622,630,98486,566,93855,958,37815,696,4655,634,90122,146,5102,413,4638,639,003435,002

2,811,83047,321,422

774,470399,792,35110,010,3481.360,509

56; 505,31512,207,1298,232,437

128,195,16111,234,1325,192,0203,124,0669,082 05432,302,2801,270, 5432,074,8049,020,23711,615,7955,319,19710,901,0971,444,063

$4,431,563316, 859

1,724,1163,269,47736,070,9265,844,92517,690,3437,158,5228,669,1002,367,4637,077,1841,857,3521,493,51884,560,64211,456,89815,928,1587,880,2447,918,9609,353,5184,263,00320,415,23781,307,34022,336,38515,262,7603,542,84920,716,6923,012,9029,373,582412,342

2.827,72443,109,648

989,825354,263,4175,575,0012,219,95455,170,2527,649,2806,049,9S7

137,781,37013,512,7662,732, 5934,139,2396,795,26821,575,4791,347,7801,821,8237.674,7259,743,1635,709,29511,382,1271,272,692

8,665,567 !

$2,023,984132,769

1,019,2621,848,177

20,355,4245,184,94S10,595,7379,350,4614,446,6201,584,9173,250,3421,174, 831839,646

49,103,2615,978,7825,445,8165,428,4952,943,1964,936,8252,467,85212,378,72444,478,90715,159,3888,356,1722,252,61210,880,2411,548,5825,285,238241,944

1,517,18325,710,042

713,829251,785,7952,747,673936,862

31,928,9375,682,4933,298,63079,454,8488,805,9531,815,9091,171,3282,794,19713,447,4531,364,6521,459,2533,929,2734,377,7543,303,2855,716,256838,196

Total | l 1, 269,630,104 i 1 1,127, 721, 835 j

191C

$175,98917,022

191, 519157, 513

3,595,6361,055,7582,824,8463,695,6051,068,644

322,636378,062366,802146.49&

10,947,2501,165,961

518,845555,943384.497778,693371,367

2,405,52310,892,6853,340,6821,553,282

195,0542,373,327

304,448347,778

18,505258,173

5,545,23183,935

77,970,521560,97066,344

7,722,3064,347,797

337,05117,612,7391,915,104

77,19848,563

413,0782,643,697

167,688365,004593,304776,470416,386

1,253,25767,510

2 173,386,694

1 Net incomes $1,000 and over. 2 Net incomes $3,000 and over.

Page 32: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

2 6 STATISTICS OF INCOME.

Personal returns, income by sources for calendar years 1919, 1918, 1917, and 1916.

Source of income.

Personal service:Salaries, wages, commis-

sions, bonuses, directors'fees, etc

Business, trade, commerce,partnership, farming, andprofits from incidentalsales of real estate, stocks,bonds, and other prop-erty

Total

Property:Kents and royaltiesInterest on bonds, notes,

etcDividends

Total

Total incomeGeneral deductions

Net income

Income.

1919

$10,755,692,651

6,708,344.984

17,464,037,635

1,019,094,265

1,500,779,1002,453,774,825

4,973,648,190

22,437,685,8252,578,194,377

2 19,859,491, 448

1918

$8,267,391,550

4,630,455,322

12,897,846. 872

975,679,666

1,403,485,6912,468, 749,244

4,847,914,601

17,745, 761,4731,821,122,118

2 15,924,639,355

1917

$3,648,437,902

3,958,670,028

7,607,107,930

684,343,399

936,715,4562,848,842,499

4,469,901,354

12,077,009,284885,763,077

3 11,191,246,207

1916

$1,478,346,372

3,010,404,924

4,488,751,296

643,802,657

1,080,879,4052,136,468,625

3,861,150,687

8,349,901,9832,051,324,363

^6,298,577,620

Increase.1

Source of income.

Personal service:Salaries, wages, commissions,

bonuses, directors' fees, etcBusiness, trade, commerce, part-

nership, farming, and profitsfrom incidental sales of realestate, stocks, bonds, andother property

Total

Property:Rents and royaltiesInterest on bonds, notes, etcDividends

Total ".

Total incomeGeneral deductions

Net income

1919-18

Amount.

$2,488,301,101

2,077,889,662

4,566,190, 763

43,414,59997,293, 409

-14,974,419

125, 733, 589

4,691,924,352757,072,259

3, 934, 852,093

Percent.

30

45

35

47

- . 6 1

1918-17 : 1917-16

Amount.

$4,618,953,648

671,785,294

5,290,738,942

291,336, 267466,770,235

-380, 093, 255

3 i 378,013,247

2642

25

5,668,752,189935, 359, 041

4,733,393,148

Percent.

127

17

70

4350

- 1 3

8

47106

42

Amount.

$2,170,091,530

948,265,104

3,118,356,634

40,540,742-144,163,949

712,373,874

608,750,667

3,727,107,301-1,165,561,286

4,892,668,587

Percent.

147

32

69

6- 1 3

33

16

45- 5 7

78

1 A minus sign ( —) indicates decrease.2 Compiled from returns reporting net incomes of $1,000 and over.8 Compiled from returns reporting net incomes of $2,000 and over.4 Compiled from returns reporting net incomes of $3,000 and over.

In the study of the above table it should be observed that in 1919,1918, and 1917 the figures for each source of income are the positivegain items reported, and represent the gross income, less losses plusother deductions applicable to each source. Wherever scheduleswithin the returns reported net losses, such losses are included ingeneral deductions, which represent in addition to the losses such

Page 33: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 27

other deductions as were not chargeable to any of the sources ofincome, and include interest on personal indebtedness, taxes ondwellings and personal property, and other taxes not reported else-where; also other miscellaneous deductions, including contributionsin 1918 and 1919, but not in 1917.

The source of income items for 1916 represent gross income, the de-ductions not having been allocated to the several sources, but reportedin lump sum in the returns under the heading "General deductions."

Corporation returns, number filed for calendar years 1919, 1918, 1917, and 1916, by Statesand Territories.

States and Territories.

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia..FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaine.MarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraska,NevadaNew Hampshire.New JerseyNew MexicoNew YorkNorth Carolina...North DakotaOhio.

Number of corporations.

OklahomaOregonPennsylvania..Rhode Is land. .South Carolina..South Dakota...TennesseeTexasUtahVermontVirginiaWashingtonWest Virginia...WisconsinWyoming

Total..

2,98363

1,5142,13514,7166,7044,405816995

2,8454,420521

1,69020,2148,7887,7984,5314,5714,0012,8413,88513,2869,6268,5881,436

12, 7643,3374,510958

1,0039,392940

48,4944, 3962,63917,0885,9044,25216,9441,7483,5012,3374,3928,7092,872751

5,0279,0594,00410,1541,651

320,198

3,

1,1,

228127101993

15,9647,1704,799

3,4,

1,20,**,8,4,4,3,2,3,12,9,&lj13,

wo

719023384480184406589257474307661693498622021576132332

3,8044,

8;

47,4,2,15,6,4,18,1,3,2,4,8,

464440993807965535212752815321398473617554202186198

2,542

5;9,3,

794009287519

10,9611,303

1917

317,579

3,470212

1,4602,52118,3697,6184,9761,0711,2632,9914,956617

1,88922,3899,0199,2884,6045,5804,0963,3114,25013,7999,9939,4861,81114,8403,7744,6841,0511,17710,1121,01346,1445,1553,12417,6157,3645,35220,8342,2714,0872,5884̂ 7149,0393.545936

6,0129.0434', 55911,9231,341

351,426

1916

3,361206

1,3902,34417,9867,4794,852960

1,1302,8694,758

5711,780

21,9318,5469,0644,4675,4053,7053,0844,03913,2739,8239,2761,653

14,2623,6134, 561939

1,0529,777979

44,6325,0212,76917,6607,1505,022

20,4602,1333,9152,4424,6708,6933,481905

5,9509,9084,381

11,6351,291

341,253

70662°—22 -3

Page 34: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

28 STATISTICS OF INCOME.

Corporation returns, net income reported for calendar years 1919, 1918, 1917, and 1916,by States and Territories.

States and Territories.

Net income.

1919 1918 1917 1916

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

$37,012,996499,514

9,928,69627,764,783342,599,67279,287,797175,757,79536,679,54029,746,69325,285,56683,470,75640,922,72611,399,127

833,157,670142,371,85871,809,349116,251,72170,588,76188,957,20048,758,26193,967,364654,556,714517,774,681190,433,35918,702,567286,507,23014,867,97445,160,1633,336,25025,505,450254,570,0154,273,632

1,392,486,064114,681,3669,152,029

619,258,19641,622,38748,138,408902,728,720112,140,99163,423,64012,080,87669,106,207128,674,52323,992,23712,480,258128,641,70596,005,29574,646,962172,213,1248,039,590

$44,240,690694,256

11,712,46320,279,541226,771,65374,209,860162,323,38646,730,07215,100,50014,073,43972,142,67624,023,8097,305,194

759,325,582114,146,47660,992,499*81,794,54469,821,55257,167,62152,047,07884,761,692614,896,233338,729,021138,101,26011,244,051

258,919,40228,821,25133,872,9842,288,22714,468,053191,018,7256,628,744

2,153,317,770107,028,1779,900,561

643,186,13337,626,31234,694,323

963,262,73978,399,45558,292,5769,704,44753,465,096124,123,48119,170,23710,211,205

107,670,67470,751,20876,642,276158,550,1726,861,873

$60,430,518997,554

31,808,42823,999,993322,260,90996,761,318181,855,545128,477,42834,393,56018,677,50473,150,72638,002,86714,951,419

1,133,783,726138,322,86777,849,313121,396,21282,895,74488,178,61855,824,590109,891,583831,735,324307,749,892273,447,66714,814,159

302,119,27431,302,66746,189,2853,805,02416,319,046256,292,14414,592,888

2,201,115,74691,608,1219,795,608

936,483,20576,978,23234,385,889

1,476,497,27976,653,83754,561,63410,856,35768,770,977208,191,83749,028,21712,630,109

136,977,81584,300,592109,543,951149,917,9729,785,041

$45,892,777744,903

30,924,25924,791,391

279,952,56957,043,218189,211,399136,270,898.41,460,98117,670,82356,508,63945,704,63610,817,234762,145,412101,751,36857,610,384104,070,57066,519,11952,633,11738,312,77487,284,003467,503,662375,253,744205,685,32911,382,856

222,630,60233,580,30935,742,8543,778,31214,861,724245,706,91115,138,195

2,274,661,42260,882,80310,664,421

630,144,978112,338,86718,732,510

1,122,447,06671,874,27623,512,6987,924,09448,737,212123,581,83557,600,8209,201,351

93,482,93153,468,78566,409,707

132,762,5778,895,659

Total. 9,411,418,458 8,361,511,249 10,730,360,211 8,765,908,984

Page 35: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 29

Corporation returns, tax yield for calendar years 1919, 1918, 1917, and 1916, by Statesand Territories.

States and Territories.

AlabamaAlaskaArizonaArkansasCalifornia „ColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregon —PennsylvaniaRhode IslandSouth CarolinaSouth Dakota.TennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Tax.

1919

$7,357,15967,859

1,443,2915,792,36683,513,27717,590,50139,037,8038,588,8576,411, 5054,314,97421,352,25611,037,7811,750,435

189,321,72133,415,70214,122,88420,987,91415,271,10422,785,95010,824,75722,249,481168,931,296159,566,67735,325,3Q33,765,16070,928,2601,756,8208,448,905408,712

5,977,20465,332,488

577,138501,467,75529,809,9161,004,639

148,160,2958,614,02114,976,082198,978,41131,032,85417,751,1281,859,54416,654,26128,772,3173,995,5472,876,78525,615,37524,166,13417,709,90642,364,1511,276,917

2,175,341,578

1918

$14,880,689202,818

3,913,1835,747,37571,857,90628,033,82465,472,17919,937,7654,792,8543,005,47528,978,0448,014,3831,833,894

278,662,23640,491,54116,100,59219,619,48323,978,93618,300,88118,645,08930,116,417

274,088,286143,175,29335,545,6233,180,341

103,399,7795,463,8308,259,550438,975

6,671,27359,670,4601,277,469

807,306,49950,678,0991,485,977

267,344,55510,324,53212,277,923

385,262,74235,882,76326,302,7362,001,26119,108,84634,459,5896,147,4593,882,24831,014,98023,869,31334,955,95960,827,4801,875,018

3,158,764,422

1917

$15,174,347249,860

6,598,8633,962,29958,384,26814,656,09744,742,69329,154,6154,117,1572,401,06912,312,96711,381,0012,497,452

219,018,81928,179,16912,517,32819,611,87517,390,72317,557,6398,082,52618,699,793137,224,70560,968,50848,898,2701,927,457

57,452,0113,891,3166,728,566431,467

3,181,31247,280,6893,204,692

394,470,65120,353,0982,144,686

218,117,70314,476,7256,331,770

387,895,67917,236,7109,069,1221,780,96912,841,97136,004,3917,349,6312,200,58218,948,38014,143,32228,631,70530,893,450

^ 1,675,681

2,142,445,769

1916

$912,40214,636

619,181487,130

5,458,1021,115,8543,713,3842,894,425778,274351,040

1,082,190889,751212,526

15,014,8452,001,3371,113,9032,073,9111,303,4541,047,775744,773

1,658,0368,927,5947,362,9454,053,243222,380

4,347,717663,332701,49075,148285,939

4,819,514303,499

44,464,7711,200,185207,064

12,364,7992,196,340357,644

22,276,5451,395,766445,222155,845949,638

2,352,0571,145,035180,639

1,709,4181,054,0321,314,0232,615,579

170,818

171,805,150

INCOME FLUCTUATION OF A SELECTED GROUP OF PERSONAL RETURNS.

The preceding tables of personal returns show the income classdistribution of the total number of returns filed each year. Thevariation in the number of returns in the several income classesfrom year to year are shown in aggregates without regard to thechanges in the composition of the personnel.

The extent to which a group of returns falling in specific incomeclasses in one year may be spread throughout the range of incomeclasses in succeeding years is illustrated in the following tables,which show the income class dispersion of a given group of indi-viduals from year to year as well as the changes in the nature of theincome reported.

Page 36: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

30 STATISTICS OF INCOME.

During the years 1914-1919, inclusive, there were 1,636 personswho in one or more of those years reported net income of $300,000or over. Of this group of persons there were 1,240 whose returnsfor each of the years were available. The returns of the lacking396 persons were either not available for all of the years or couldnot be included in the tabulation. Some were for estates whichterminated during this period. Others were not comparable forthe entire period, as in some years the returns contained the in-comes of several members of the same family, while in otheryears separate returns were filed for each member. And againthe returns of others were not procurable in one or more of the

}rears, due to their income being below the minimum required by theaw to be reported.

Distribution by income classes for each of the years 1914-1919.

3h of whom reiabove years.]

[Returns and net income of 1,240 persons each of whom reported $300,000 and over in one or more of the,rs.]

Income class.

Reporting deficitUnder $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000....$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 and over

Total

1914

Num-ber.

2359104156219150102795798466921261687

1,240

Net income.

$1,571,606380, 562

1,765,3785,913,94716,063,02018,495,83517,792, 20217,971,50115,381,65333,895,93620,526,12542,050, 57718,263,30931,270,55427,446, 87218,899,95749,326,108

333,871,933

Num-ber.

10245396

1701111369287

12772

1164340341712

1,240

Net income.

$812,138174,446896,759

3,527,74412,632,65113,921,70223,746,30020,651,31324,138,79643,662,06632,381,54070,107,12837,408,82148,899,75059,278,97142,580,252102,248,454

535,444,555

1916

Num-ber.

19317383969612116511218590

1,240

Net income.

$153,98358,657

353,8261,109,3835,550,709

10,461,05716,839,49921,404,47033,374,29257,455,27050,228,359

110,814,99476,304,25878,935,92156,632,62761,927,657

181,121, 111

765,418,107

Income class.

1918 1919

Num-ber. Net income. Num-

ber. Net income. Num-ber. Net income.

Reporting deficitUnder $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000...$150,000 to $200,000...$200,000 to $250,000...$250,000 to $300,000...$300,000 to $400,000...$400,000 t o $500,000...$500,000 to $750,000...$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000$2,000,000 to $3,000,000.$3,000,000 and ove r . . .

Total

1023616877771052951611727249251915

$19,16153,671170,315833,151

4,598,4428,486,02613,317,93417,318.35629,192; 892101,776,73171,483,543104,892,40561,530,43859,389,70541,807,34846,046,17394,439, 726

12928541201151238995243121123443016117

$2,365,53750,960505,373

2,102,8879,106,21314,363,95621,408,40920,182,05226,097,26784,580,27853,942,11975,076,59537,207,56935,883, 53626,878, 50726,777,97744,587,320

351433591231431119984214111105532612711

$5,561,81285,582545,771

2,192,9098,977,92918,152,52819,457,87122,198,37523,057,77672,681,22249,512,66362,224,91245,181,50732,104,53720,407,68717,845,21871,295,821

1,240 655,317,695 1,240 476,385,481 1,240 460,357,496

Page 37: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME.

Distribution by income classes for each of the years 1914-1919.

[Returns of 561 persons, each of whom reported in 1914 net income under $100,000.]

31

Income class.

Under $100,000$100 000 to $300,000...$300 000 to $1,000,000... .$1,000,000 and over

Total

1914

561

561

1915

3221616315

561

1916

12224017227

561

1917

87201255

18

561

1918

150225183

3

561

1919

159189205

8

561

[Returns of 388 persons, each of whom reported in 1914 net income between $100,000 and $300,000.]

Income class.

Under $100 000$100 000 to $300,000...$300 000 to $1 000 000$1,000,000 and over

T o t a l - - . . . .

1914

388

388

1915

3124310410

388

1916

1113920929

388

1917

1698

26113

388

1918

4614019111

388

1919

63175143

7

388

[Returns of 234 persons, each of whom reported in 1914 net income between $300,000 and $1,000,000.]

Income class.

Under $100 000$100 000 to $300,000...$300 000 to SI 000 000.$1,000,000 and over

Total

1914

234

234

1915

2218725

234

1916

1516851

234

1917

2717433

234

1918

2052

14418

234

1919

3467

11518

234

[Returns of 57 persons, each of whom reported in 1914 net income of $1,000,000 and over.]

Income class.

Under $100 000$100 000 to $300,000...$300 000 to $1 000,000. .$1,000,000 and over

Total

1914

57

57

1915

453

57

1916

123

51

57

1917

21

1044

57

1918

75

1332

57

1919

86

2023

57

Net income reported for each year, by the same individuals grouped according to size of netincome for 1914.

[Returns of 1,240 persons, each of whom reported net income of $300,000 and over in one or more years,1914-1919.]

Income class.

Distribution basedon 1914 returns.

Under $100,000$100,000 to $300,000....$300,000 to $1,000,000..$1,000,000 and over . . . .

Total

Num-ber.

56138823457

1,240

Net income.

1914

$22,551,30169,641,194

114,735,947126,943,491

333,871,933

1915

$98,967,016121,097,492179,925,979135,454,068

535,444,555

1916

$199,905,496192,529,141208,856,283164,127,187

765,418,107

1917

$182,555,213165,690,343157,205,548149,866,591

655,317,695

1918

$132,235,883133,293,613114,221,40296,634,583

476,385,481

1919

$142,628,952112,655,907105,643,52499,429,113

460,357,496

Page 38: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

32 STATISTICS OF INCOME.

Net income reported for each year, by the same individuals grouped according to size of net

income for 1919.

[Returns of 1,240 persons, each of whom reported net income of $300,000 and over in one or more years,1914-1919.]

Income class.

Distribution basedon 1919 returns.

Under $100,000$100,000 to $300,000....$300,000 to $1,000,000.-$1,000,000 and over

Total

Num-ber.

264437483

56

1,240

Net income.

1914

$47,087,23780,165,266

127,457,55279,161,878

333,871,933

1915

$88,579,164132,638,690187,720,470126,506,231

535,444,555

1916

$157,879,193225,038,177257,856,718124,644,019

765,418,107

1917

$116,804,298182,315,433232,579,831123,618,133

655,317,695

1918

$52,691,468124,489,895207,596,72991,607,389

476,385,481

1919

$6,237,37982,866,550

229,600,304141,653,263

460,357,496

Page 39: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Net income and income by sources reported each year by the same individuals, grouped according io size of net income for 1914.

[Returns of 1,240 persons, each, of whom reported net income of $300,000 and over in one or more years 1914-1919.]

Income class.(Distribution based on 1914 re-

turns )

Under $100,000.

$100,000 to $300,000.

$300,000 to $1,000,000..

$1,000,000 and over.

Assembled.

Num-ber.

388

57

1,240

Year.

191419151916191719181919

191419151916191719181919191419151916191719181919

191419151916191719181919191419151916191719181919

Net income.

$22,551,30198,967.016

199,905', 496182,555,213132,235,883142,628,95269,641,194

121,097,492192,529,141165,690,343133,293,613112,655,907114,735,947179,925,979208,856,283157,205,548114,221,402105,643,524126,943,491135,454,068164,127,187149,866,59196,634,58399,429,113

333,871,933535,444,555765,418,107655,317,695476,385,481460,357,496

Sources of income.

Salaries,commis-

sions, fees,etc.

Business andprofits from

sales ofreal estate,

stocks,bonds, etc.

$4,808,1186,106,197

14,227,71925,805,69522,643,33121,790,2826,141,0139,263,506

14,433,73117,657,13217,928,70016,515,6013,135,0053,321, 8433,462,3284,399,4404,510,9814,190,9281,250,7101,460,1371,149,0551,270,4981,671,5421,478,567

15,334,84620,151,68333,272,83349,132,76546,754,55443,975,378

$11,553,45558,181,041

101,004,33264,112,96660,910,27777,251,28622,166,06854,793,13779,999,84851,682,50043,005,25932,529,90919,863,15065,801,85862,551,25424,042,17310,774,1157,986,257

11,268,07415,820,48823,850,1724,469,631

19,333,2921,213,375

64,850,747194,596,524267,405,606144,307,270105,356,359118,980,827

Rents androyalties.

$1,177,0131,625,1452,993,2002,769,0712,670,3142,878,1904,076,4064,182,2184,556,1282,660,3602,088,6032,661,17312,061,09512,181, 89312,873,5315,174,8144,456,7264,071,3596,878,2096,945,0177,969,1004,637,8625,410,2805,866,25524,192,72324,934,27328,391,95915,242,10714,625,92315,476,977

Dividends.

$11,081,63034,789,45486,599,78894,715,54353,588,57849,049,03140,905,23355,530,62195,075,687100,546,37982,266,37069,076,566

80,944,60899,231,079129,765,923125,642,80899,169,20898,419,799

93,688,96799,148,500120,694,429143,244,429101,723,87097,203,162226,620,438288,699,654432,135,827464,149,159336,748,026313,748,558

Interest.

Miscel-laneous

deductions.

$4,330,9766,412,3358,260,96510,449,19512,334,64914,011,14911,196,45112,376,03715,786,44516,310,43116,872,55716,845,47719,535,84521,060,008 I25,345,43525.889,07725,330,21424,335,57929,760,24929, 832,76730,157,62730,881,23824.740,07822,468,66164,823,52169,681,14779,550,47283,529,94179,277,49877,660,866

$10,399,8918,147,15613,180,50815,297,25719,911,26622,350,986

14,843,97715,048,02717,322,69823,166,45928,867,87624,972,81920, 803,75621,670,70225,142,18827,942,76430,019,84233,360,398

15,902,71817,752,84119,693,19634,637,06727,577,89528,800,90761,950,34262,618,72675,338,590101,043,547106,376,879109,485,110

Total tax.

$339,7844,122,412

16, 289,99849,420,86967,320,72674,361,4652,128,8165,287,631

15,862,67349,391,15071,964,65459,890,6305,018,4729,366,473

19,816,32349,669,92764.250,90359,790,8997,346,8257,971,243

18,398, 81359,771,12861,633,45461,975,47214,833,89726,747, 75970,367,807

208,253,074265,169,737256,018,466

Net incomeafter de-

ducting tax.

$22,211,51794,844,604

183,615,498133,134,34464,915,15768,267,48767,512,378

115,809,861176,666,468116,299,19361,328,95952,765,277

109,717,475170,559,506189,039,960107,535,62149,970,49945,852,625

119,596,666127,482,825145,728,37490,095,46335,001,12937,453,641

319,038,036508,696,796695.050.300447; 064; 621211,215,744204,339,030

Per centof taxto net

income.

1.514.178.15

27.0750.9152.143.054.378.24

29.8153.9853.164.375.219.49

31.6056.2556.605.795.89

11.2139.8863.7862.334.445.009.20

31.7855.6655.61

II—InOU2

o

3oo

1 Loss. COCO

Page 40: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

34 STATISTICS OP INCOME.

NUMBER OfPEtyDNALRETUQQ

600,000

700,000

600,000

500,000

400,000

300,000

200,000

100,000

GROWTH OF INCOMES

CHART JM0WIH6 BY INCOME CLASSE5 THE NUMBER OF PERSONALRETURNS REP0R.TIN6 • 3 , 0 0 0 AN» OVER..

• 3.OOOTO

* 4,000

NUMBER Or

ns.som.mvnQ

- 800,000

- 700,000

600,000

» 4,000TO

« 5,0 OO

»5,OOOTO

• 10,000

-500,000

• 10,000TO

* I5-.000

$ 15,000TO

* 20,000

400,000

-300,000

- 200,000

100,000

* lo,oooTO

• 100,000

* 100,000AND OVER.

Page 41: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 35

SUMMARY OF INCOME AND TAX REPORTED BY YEARS.

A general review of the number of returns, the net income, and thetax reported for each of the years since the inception of the presentepoch of income taxation, is given in the following tables:

Number of personal returns, calendar years 1914-1919, by income classes.

Income class. 1914 1915 1916 1917 1918 1919

$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000$5,000 to $10,000$10,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $100,000$100,000 to $150,000...$150,000 to $200,000...$200,000 to $250,000...$250,000 to $300,000...$300,000 to $400,000...$400,000 to $500,000...$500,000 to $1,000,000..$1,000,000 and ove r . . .

82,75466,525

127,44834,14115,7908,6725,4836,0083,1855,1611,189

40623313014769

11460

69,04558,949

120,40234,10216,4759,7076,1967,0054,1006,8471,793

724386216254122209120

85,12272,027

150,55345,30922,61812,9538,055

10,0685,611

10,4522,9001,284

726427469245376206

1,640,758838,707374,958185,805270,66665,80029,89616,80610,57112,7337,087

12,4393,3021,302

703342380179315141

1,516,9381,496,878

610,095322,241319,35669,99230,22716,35010,20611,8876,4499,9962,358

86640124726012217867

1,924,8721,569,741

742,334438,154438,85197,85242,02822,60513,76915,4108,298

13,3202,9831,092

52225028514018965

TotalMarried women making separate re-

turns from husbands

357, 515 336,652 429,401

1 7,635

3,472,890 4,425,114 5,332,760

Total number of returns filed.. 357,515 336,652 437,036 3,472, 890 4,425,114 5,332, 760

i In 1916 the net income on returns filed separately by husband and wife is combined and the totalappears as one return. In all other years the returns of married women, filed separately, sire included intheir individual income classes independently of husband's income.

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

Returns of net income by years.PERSONAL.

Year.

1913 .1914 . . .19151916 . . . .1917 . . .19181919. . . .

Number ofreturns.

1 357,598i 357, 515i 336,6521 437,036

8 3,472, 8908 4, 425,1143 5,332,760

Net income.

2 $3,900,000,0004,000,000,0004,600,000,0006,300,000,000

13,700,000,00016,000,000,00019,900,000,000

Increase fromyear to year.

$100,000,000600, 000, 000

1,700,000,0007,400,000,0002,300,000,0003,900,000,000

C O R P O R A T I O N .

Year.

190919101911191219131914 .19151916191719181919

Totalnumber of

returns.

262,490270, 202288, 352305, 336316, 909

6 299, 445e 366, 443

341, 253351, 426317, 579320,198

Returnsshowingtaxableincome.

* 52,498* 54, 0404 55,129< 61,116188, 866174, 205190,911206, 984232,079202,061209,634

Returnsshowing

no taxableincome.

209,992216,162233, 223244, 220128,043125, 240175, 532134, 269119, 347115, 518110, 564

Net income.

$3,590,000,0003,761,000,0003,503,000,0004,151,000,0004,714,000,0003,940,000,0005,310,000,0008, 765, 900,000

10,730, 400,0008,400,000,0009, 412,000,000

Increase fromyear to year.

$171,000,0006 258,000,000

648,000,000563,000,000

• 774,000, 0001,370,000,0003, 455,900,0001,964,500,000

5 2,330,400,0001,012,000,000

1 Returns reporting net income of $3,000 and over.2 Determined on the basis of the number of returns filed and the average net income in each class.8 Returns reporting net income of $1,000 and over.4 Returns showing net income in excess of $5,000 exemption.5 Decrease.e 1915 contains approximately 30,000 returns showing no net income which properly belong and should

be included in 1914. (See Annual Report Commissioner of Internal Revenue, 1916, p. 26.)

Page 42: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

36 STATISTICS OF INCOME.

Income tax yield by years.

Year.

1913i . . .1914l

19151 .1916191719181919

Year.

1913119141

Partnership.

War profitsand excessprofits tax.

19151. '19161917 . . .19181919

$103,887,984

Personal.

Normal tax.

$12,728,03816,559,49323,995,77751,440,558

156,897,441476,432,808468,104,801

Surtax.

$15,525,49724,486,66943,947,818

121,946,136433,345,732651,289,027801,525,303

War profitsand excessprofits tax.

$101,249,781

Total tax.

$28,253,53541,046,16267,943,595

173,386,694691,492,954

1,127,721,8351,269,630,104

Corporation.

Income tax.

2 $43,127,74039,144,53256,993,657

171,805,150503,698,029653,198,483743,535,888

War profitsand excessprofits tax.

$1,638,747,7402,505,565,9391,431,805,690

Total tax.

2 $43,127,74039,144,53256,993,657

171,805,1502,142,445,7693,158,764,4222,175,341,578

Grand total.

$71,381,27580,190,694

124,937,252345,191,844

2,937,826,7074,286,486,2573,444,971,682

i Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30, immediately following the year shown above,

a Includes excise tax, $10,071,077, act of Aug. 5,1909.

On the pages immediately following will be found the basic tablesto which the foregoing text tables refer.

Respectfully,D. H. BLAIR,

Commissioner of Internal Revenue.Approved: January 12, 1922.

A. W. MELLON,Secretary of the Treasury.

Page 43: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

BASIC TABLES

37

Page 44: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 1.—PERSONAL RETURN S—DISTRIBUTION OF INCOME, BY STATES, FOR THE UNITED STATES; showing for eachState the 'number of returns, net income, tax, and relative percentages.

[Income returned for the calendar year ended Dec. 31, 1919.]

Returns. Net income.

States and Territories, i

Number. Per centof total.

AlabamaAlaskaArizonaArkansasCaliforniaColorado !Connecticut 1Delaware !District of Columbia... jFlorida IGeorgia \Hawaii 1Idaho |Illinois IIndiana jIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew Jersey

Sg New MexicoNew York !North Carolina 1

40,7899,427

20,49533,556

266,72057,526

110,40916,05958,61631,10758,9308,136

21,448422,229130,383133,796

76,45159,33252,87134,578

116,373268,307181,662123,91423,804

125,24842,59387,3448,740

25,601231,757

10,757683,08537,185

0.77.18.38.64

5.001.082.07

.311.10

.581.11

.15

.407.922.442.511.431.12.99.65

2.185.033.412.32

.452.35

.801.64

.16

.484.35

.2012.81

.70

Amount.

$133,18,61,

12398lj191,347,

62,166,107,219,

33,65]

1,662,417,527,264,215^201;112.398i

1,090.665!383ioi;470:108!287!

20;78;

828;31,

3,436,161]

470,965862,034434,347704,361170,941001,999929,674901,249399,104362,976471,959164,366472,540796,441323,251163,054971,649977,422753,808562,525672,772808,058475,193920,683262,053443,311380,657457,592887,132565,318428,672587,990343,179613,467

Per cent

0.67.09.31.62

4.94.96

1.75.32.84.54

1.11.17.33

8.372.102.651.331.091.02.57

2.015.493.351.93.51

2.37.55

1.45.11.45

4.17.16

17.31.81

Exemptions from normal tax.

Personalexemption.

$76,13,35,66!

453!107!i8o;

9.7'

114,14,41;

762!240.259]144.Ill]

96.6L

197!446!320'225;

45:229!

74!166]

13.44,

415,20,

1,157,72,

Dividends .

473,400608,800947,600473,200613,900028,400369,400620,800987,200981,400268,600675,000 !771,800 j686,800 !027,000 ;174,400 l

981,600 j014,400 I819,000 !341,800 i212,400 j223,200 I

',634,800 I170,400 i283,000 !308,100 I294,200379,400747,000206,200767,600836,400089,600647,200

Interest onGovern-

ment obli-gations.1

$8,320,724111,074

3,538,4357,628,478

105,504,15818,640,33063,769,08818,888,47216,936,39810,246,21318,253,3059,030,178 !2,378,728 i

184,616,130 j34,646,360 I24,525,932 !11,250,676 i20,843,12819,315,48614,201,89241,299,362 I201,864,510 !88,048,233 |44,409,882 I5,085,661 I62,278,935 !0,077,987 !13,264,195

971,90311,398,71199,574,1161,977,416

614,692,59419,193,021

Net incomesubject to

normal tax.

$349,2406,678

91,706269,454

1,945,212533,842

1,258,948 I257,477 !

482,398274,061804,765

43,68564,554

4,382,8461,024,552

798,397509,846606,266 i471,435 '335,214

3,455,1324,014,8591,842,7831,179,727

114,1431,717,606

110,279475,72118,587

347, 1111,947,922

31,69915,796,394

629,822

$48,327,6015,135,482

21,856,60649,333,229

420,107,67164,799,427

102,532,23816,134,50060,993,10838,861,30286,145,289

9,415,50321,257,458

711,110,665141,625,339242,664,325108,229,52783,513,62885,147,88736,683,619

156,705,878438,705,489254,949,377113,160,67450,779,249

177,138,67027,868,191

107,338,2766,149,642

22,613, 296311,139,034

8, 742,4751,648,764, 591

69,143,424

Normal tax.

$2,782,793344,367

1,139,3612,740,974

24,070,3153,551,8686,202,5871,089,6753,498,2082,206,4114,987,069

569,1941,127,334

40,449,3917,695,234

11,837,3295,645,1554,568,1795,396,6012,011,5219,166,942

26,593,16714,828,4396,645,0043,052,263

10,171,0211,531,9685,701,972

310,0051,355,702

18,475,428575,600

107,301,1143,974,560

Surtax.

$1,885,67213,416

677,5381,496,699

24,913,5413,644,725

10,631,2426,405,7784,672,6252,156,6784,147,0231,576,000

347,68958,948,845

5,846,0113,970,3783,493,1603,027,2057,492,0542,457,355

13,464,04259,973,77141,129,939

9,051,4612,582,638

11,975,489881,495

2,937,031124,997

1,456,12828,845,994

198, 870292,491,237

6,035,788

Total tax.

Amount.Per centI of total.

$4,668,465357, 783

1,816,8994,237,673

48,983,8567,196,593

16,833,8297,495,4538,170 8334,363,Oo39,134,0922,145,1941,475,023

99,398,23613,541,24515,807,7079,138,3157,595,384

12,888,6554,468,876

22,630,98486,566,93855,958,37815,696,4655,634,901

22,146,5102,413,4638,639,003

435,0022,811,830

47,321,422774,470

399,792,35110,010,348

1 0.37.03.14.33

3.86.57

1.33.59.64.34.72.17.12

7.831.071.25

.72

.CO1.01.35

1.786.824.411.24.44

1.74.19.68.03.22

3.73.06

31.49.79

1 Interest on Government obligations not wholly exempt from tax.

Page 45: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 1.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY STATES, FOR THE UNITED STATES; showing for eachState the number of returns, net income, tax, and relative percentages—Continued.

States and Territories.

North DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Total 5,332,760

Returns.

Number. Per centof total.

27,375308,30961,50049,663

539,17239,93637,29638,61450,789

176,54721,16413,56975,966

114,32245,168

105,79318,349

0.515.781.15

.9310.11

.75

.70

.72

.953.31

.40

.251.422.14

.851.98.34

100.00

Net income.

Amount.

$80,190,9461,075,115,926

242,184,301166,240,606

1,838,002,395146,109,811142,688,832133,174,792193,909,353643,172,30161,913,43646,204,506

247,658,373325,920,733147,949,092337,851,34452,463,959

19,859,491,448

Per centof total.

0.405.411.22.84

9.26.74.72.67.98

3.18.31.23

1.251.64

.741.70

.26

100.00

Exemptions from normal tax.

Personalexemption.

$54,686,200553,200,000119,268,20082,142,000

895,122,40065,842,80071,005,20077,081,90095,727,000

338,967,60039,865,40023,486,000

136,270,700180,268,60085,731,200

191,918,20031,045,800

9,424,293,200

Dividends.

$4,273,081163,947,25612,981,76812,467,459

245,523,30030,773,1349,641,7843,778,013

16,311,27435,252,7626,835,0297,219,500

21,949,20819,927,77619,870,61837,648,1382,593,014

$62,9994,986,799

529,662300,275

6,392,061647,636281,421138,433508,738

1,103,511106,922137,480564,893433,873296,634600,25363,271

2,453,774,825 03,377,222

Interest onGovern-

ment obli-gations.1

Net incomesubject to

normal tax.

$21,168,666352,981,871109,404,67171,330,872

690,964,63448,846,24161,760,42752,176,44681,362,341267,848,42815,106,08515,361,52688,873,572125,290,48442,050,640107,684,75318,761,874

Normal tax.

', 918,046,201

$1,121,79021,090,7686,094,1593,780,312

41,903,7562,994,3913,236,6332,555,6194,785,337

16,108,271859,813862,122

5,021,5216,687,6132,514,0505,923,150

968,745

468,104,801

Surtax.

$238,71935,414,5476,112,9704,452,125

86,291,4058,239,7411,955,387

568,4474,296,717

16,194,009410,730

1,212,6823,998,7164,928,1822,805,1474,977,947

475,318

801,525,303

Total tax.

1,269,630,104

Amount.

$1,360,50956,505,31512,207,1298,232,437

128,195,16111,234,1325,192,0203,124,0669,082,054

32,302,2801,270,5432,074,8049,020,237

11,615,7955,319,197

10,901,0971,444,063

Per centof total.

0.114.45

.96

.6510.10

.88

.41

.25

.722.54

.10

.16

.71

.91

.42

.86

.11

UlHI—i—^

Ul

aUl

ojM

100.00

oog

Page 46: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 2.—PERSONAL RETURNS—DISTRIBUTION BY INCOME CLASSES, FOR THE UNITED STATES; showing for eachclass of income, the number of returns, net income, personal exemption, dividends, tax paid, and percentages.

[Income returned for the calendar year ended Dec. 31,1919.]

Income class.

$1,000 to $2,0002

$1,000 to $2,000$2,000 to $3,000 2

$2,000 to $3,000...$3,000 to $4,000 2$3,000 to $4,000$4,000 to $5,000 2.$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000...$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000.. .$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000,190,000 to $100,000$100,000 to $150,000.. . .$150,000 to $200.000..$200,000 to $250^000$250,000 to $300,000$300,000 to $400,000

Number ofreturns.

536,046,388,826529, 269

,040,47227,305

715,0298,959

429,195167,005109,67473,71950,48637,96728,49922/84118,42315,24812,84142,02822,60513,76915,4108,2985,2133,1962,2371,5611,1132,9831,092

522250285

Net income.

$829,331,3211,999,781,8301,207,859,3262,599,427,039

90,743,6122,462,185,894

39,937,5291,920,396,995913,242,237704,233,382549,005,475427,391,591360,264,568298,741,396262,547,502230,074,304205,859,632186,215,957724,378,165504,458,801376,457,979530,754,145370,152,511284,768,434206,515,321167,052,648132,629,947105,530,859358,392,923187,816,010115,428,09167,904,43596,614,153

Exemptions from normal tax.

Personalexemption.

16,897,347.225.150i102:7e;57,45,36,30,25,82;43,26,29,15,9,5,4,2,2,5,1,

,674,000,966,700453,500820; 100975,500226,400874,100,842,600,919,700,877,600,724,400,799,600,802,600,115,600,680,400,701,800,323,200,310,600, 021,000,590,200,438,800,009,400,626,600,699,400,892, 000,171,400,847,800, 012,200323,200,940,200983,600440,400494,800

Dividends.

$30,009,13,579;47,77i;35,964,38,730,53,715,33,191,72,522,69,000,71,044,65,148,60,061,56,969,51,548,48,218,44,080,40,957,39,885,169,956,132,167,109,083,168,692,121,825,99,625,74.815,64,433,49.816,39,384,146,150,82,854,46,356,29,351,46,486,

938107042156159584526462834145884704770052135679190022875485845831056332645929222249758462471109

Interest onGovernmentobligations.1

$66,492

80,7978,239

200,533

i I

450,4053,026,5503,067,5872,870,0492,446,2232,088,3051> 895,8011,769,0711,211,8001,260,5021,160,7454,896,6573,640,9652,723,6654,137,0762,542,4591,968,2911,762,4691,265,8421,125,061

966,9713,757,3252,264,258V 833.054

854,4061,098,507

Normal tax.

$24,696,200

28,257,861

37,658,78

38,256,06720,030,95917,210,56115,515,43813,688,70112,747,80611,115,24510,344,5709,512,0248,698,6037,984,373

32,286, 92423,483,48017,675,53725,093,24017,948,13813,764,8259,818,4757,864,7326,439,7075,098,466

17,401,8538,891,5025.682,3963', 253,5884,615,053

Surtax.

$806,9262,006,7982,777,6623,171,4493,581,6103,693,6373,857,4903,940,2084,017,7574,100,174

20,918,50220,879,53620,271,76738,081,88435,875,77734,864,54630,326,31028,644,86826,120,74523,414,934

101,303,45068,081,24847,071,73630,114,87946,209,076

Total tax.

$24,696,200

28,257,861

37,658,780

38,256,06720,837,88519.217,35918,293,10016,860,15016,329,41614,808,88214,202,06013,452,23212.716,36012,084,54753,205,42644,363,01637,947,30463,175,12453,823,91548,629,37140,144,78536,509,60032,560.45228,513^ 400118,705,30376,972, 75052,754,13233,368,46750,824,129

Averageamount of

tax perindividual.

$17.78

27.16

52.67

89.13124.77175. 22248.15333.96430.09519.63621. 78730.19833.97941.09

. 1,265.951,962. 532,756.004,099.626,486.379,328.4812,560.9516,320.7920,858.7125,618.5139,793. 9370,487.87101,061.56

178'33o! 28

Averagerate oftax percent.

1.23

1.09 I1.53 H

1.992.282.733.333.944.534.965.415.856.186.487.348.79

10.0811.9014. 5417.0819.4421.8624.5527.0233.1240.9845.7149.1452.61

3oo

1 Interest on Government obligations not wholly exempt from tax. * Nontaxable. Personal exemption and dividends exceed net income.

Page 47: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 2.—PERSONAL RETURNS—DISTRIBUTION BY INCOME CLASSES, FOR THE UNITED STATES; showing for eachclass of income, ihe number of returns, net income, personal exemption, dividends, tax paid, and percentages—Continued.

Income class.

$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000...$4,000,000 to $5,000,000$5,000,000 and over

Total

Number ofreturns.

14012960341376

5

5,332,760

Net income.

$62,456,79576,782,50851,507,88841,668,48322,106,90617,579,03520,670,922

50,624,899

Exemptions from normal tax.

Personalexemption.

$254,000231,200111,00056,60023,40013,60012,600

11,400

19,859,491,448 i 9,424,293,200

I

Dividends.

$29,378,40344,608,09232,261, 75618,859,4127,022,013

11,317,77010,222,333

46,705,480

2,453,774,825

Interest onGovernmentobligations.

$977,5751,295,861

614,8372,808,518

307,289217,866332,803

382,368

63,377,222

Normal tax.

$3,065,3342,886,3591,907,9871,774,9751,243,852

594,909868,930

727,35l

468,104,801

Surtax.

$32,141,56941,861,91429,571,87223, 739,00713,506,53310,960,54613,037,159

32,573,734

801,525,303

Total tax.

$35,206,90344,748,27331,479,85925,513,98214,750,38511,555,45513,906,089

33,301,085

1,269,630,104

Averageamount of

tax perindividual.

$251,477.88346,885. 84524,664.31750,411.24

1,134,645.001,650,779.292,317,681.50

6,660,217.00

238. 08

Averagerate oftax percent.

56.3758.2861.1261.2366.7265.7367.27

65.77

6.39

to

QO

Kis

Page 48: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 43

TABLE 3.—PERSONAL RETURNS—SIMPLE AND CUMULATIVEDISTRIBUTION BY INCOME CLASSES.[Income returned for the calendar year ended Dec. 31, 1919.]

Returns.

Income class.Simple

distribution.

$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000 .$13,000 to $14,000 .$14,000 to $15,000.......$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000 .$30,000 to $40,000.......$40,000 to $50,000 .$50,000 to $60,000$60,000 to $70,000 .$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and over

Numberin eachclass.

1,924,8721,569,741

742,334438,154167,005109,67473,71950,48637,96728,49922,84118,42315,24812,84142,02822,60513,76915,4108,2985,2133,1962,2371,5611,1132,9831,092

52225028514012960341376

Total ! 5,332,760

70662°—22-

Per centof total.

36.0929. 4313.928.223.132.061. 38.95.70.53.42.35.28.24.78.42.26.29.15.10.06.04.04.02.08.02.01.01.01.004.003.002.0005.0002.0001.0001

Cumulativedistribution.

Over theclass

below.

Under theclass

above.

5,332,7603,407,8881,838,1471,095,813657,659490,654380, 980307,261256,775218,808190,309167,468149,045133,797120,95678,92856,32342;55427,14418,84613,63310,4378,2006,6395,5262,5431,45192967939425412565311811

1,924,8723,494,6134,236,9474,675,1014,842,1064,951,7805,025,4995,075,9855,113,9525,142,4515,165,2925,183,7155,198,9635,211,8045,253,8325,276,4375,290,2065,305,6165,313,9145,319,1275,322,3235,324,5605,326,1215,327,2345,330,2175,331,3095,331,8315,332,0815,332,3665,332,5065,332,6355,332,6955,332,7295,332,7425,332,7495,332,755

Cumulativepercentages.

.0001 5 | 5,332,760

Over theclass

below.

100.0063.9134.4820.5612.349.217.155.774.824.123.593.172.822.542.301.521.10.84.55.40.30.24.20.16.14.06.04.03.02.01.006.003.001.0005. 0003. 0002

.0001

Under theclass

above.

36.0965.5279. 4487.6690.7992.8594.2395.1895. 8896.4196.8397.1897.4697.7098.4898.9099.1699.4599.6099.7099.7699.8099.8499.8699.9499.9699.9799.9899.9999.99499. 99799. 99399.999599.999799.993899.9999

100.00

Page 49: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

44 STATISTICS OF INCOME.

TABLE 3.—PERSONAL RETURNS—SIMPLE AND CUMULATIVEDISTRIBUTION BY INCOME CLASSES—Continued.

Income class.

$1,000 to$2,000.... .$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to$11,000....$11,000 to$12,000....$12,000 to $13,000$13,000 to $14,000....$14,000 to $15,000$15,000 to $20,000....$20,000 to $25,000$25,000 to $30,000$30,000 to$40,000....$40,000 to $50,000$50,000 to $60,000....$60,000 to $70,000$70,000 to$80,000....$80,000 to$90,000...$90,000 to $100,000..$100,000 to $150,000..$150,000 to $200,000..$200,000 to $250,000..$250,000 to $300,000.$300,000 to $400,000.$400,000 to $500,000.$500,000 to $750,000.$750,000 to $1,000,000$1,000,000 to $1,500,0'$1,500,000 to $2,000,0($2,000,000 to $3,000,0($3,000,000 to $4,000,(K$4,000,000 to $5,000,0($5,000,000 and over.

Total

. . . .

)0...X)...)0.. .X)

Net income.

Simpledistribution.

Amount ineach class.

$2,829,113,1513,807,286,3652,552,929,5061,960,334,524

913,242,237704,233,382549,005,475427,391,591360,264,568298,741,396262,547,502230,074,304205,859,632186,215,957724,378,165504,458,801376,457,970530,754,145370,152,511284,768,434206,515,321167,052,048132,629,947105,530,859358,392,923187,816,010115,428,09167,904,43596,614,15362,456, 79576,782,50851,507,88841,668,48322,106,90617,579,03520,670,922

50,624,899

19,859,491,448

Per centol total.

14.2519.1712.869.874.603.552.762.151.811.501.321.161.04.94

3.652.541.902.671.861.431.04.84.67.53

1.81.95.58.34.49.31.39.26.21.11.09.10

.25

100.00

Cumulativedistribution.

Over theclass below.

$19,859,491,44817,030,378,29713,223,091,93210,670,162,4268,709,827,9027,796,585,6657,092,352,2836,543,346,8086,115,955,2175,755,690,6495,456,949,2535,194,401,7514,964,327,4474,758,467,8154,572,251,8583,847,873,6933,343,414,8922,966,956,9132,436,202,7682,066,050,2571,781,281,8231,574,766,5021,407,713,8541,275,083,9071,169,553,048

811,160,125623,344,115507,916,024440,011,589343,397,436280,940,641204,158,133152,650,245110,981,76288,874,85671,295,821

50,624,899

Under theclass above.

$2,829,113,1516,636,399,5169,189,329,022

11,149,663,54612,062,905,78312,767,139,16513,316,144,64013,743,536,23114,103,800,79914,402,542,19514,665,089,69714,895,164,00115,101,023,63315,287,239,59016,011,617,75516,516,076,55616,892,534,53517,423,288,68017,793,441,19118,078,209,62518,284, 724,94618,451,777,59118,584,407,54118,689,938,40019,048,331,32319,236,147,33319,351,575,42419,419,479,85919,516,094,01219,578,550,80719,655,333,31519,706,841,20319,748,509,68619,770,616,59219,788,195,62719,808,866,549

19,859,491,448

Cumulativepercentages.

Over theclass

below.

100.0085. 7566.5853.7243.8539.2535.7032.9430.7928.9827.4826.1625.0023.9623.0219.3716.8314.9312.2610.408.977.937.096.425.894.083.132.552.211.721.411.02.76.55.44.35

.25

Underclass

above.

14.2533.4246.2856.1560.7564. 3067.0669.2171.0272. 5273.8475.0076.0476. 9880.6383.1785.0787.7489.6091.0392.0792.9193.5894.1195.9296.8797.4597.7998.2898.5998.9899.2499.4599.5699.6599.75

100.00

Page 50: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 45

TABLE 3.—PERSONAL RETURNS—SIMPLE AND CUMULATIVEDISTRIBUTION BY INCOME CLASSES—Continued.

Income class.

$1,000 to $2,000..$2,000 to $3,000$3 000 to $-1,000..$4,000 to $5,000...$5,000 to $6,000$6,000 to $7,000...$7,000 to $8 000$8,000 to $9,000...$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,0001100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500.000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000...$1,500,000 to $2.000.000...$2,000,000 to $3,000,000...$3,000,000 to $4,000,000...$4,000,000 to $5,000,000..$5,000,000 and over

Total

Tax(

Simple distribution.

Amount ineach class.

$24,696,20028,257,86137 658 78038,256,06720 837,88519,217,35918 293 10016,860,15016,329,41614,808,88214,202,06013,452,23212,716,36012,084,54753,205,42644,363,01637,947,30463,175,12453,823,91548,629,37140,144,78536,509,60032,560,45228,513,400

118,705,30376,972,75052, 754,13233,368,46750,824,12935,206,90344,748,27331,479,85925,513,98214,750,38511,555,45513,906,089

33,301,085

1,269,630,104

Per centof total.

1.952.232.973.021.641.511.441.331.291.171.121.061.00.95

4.193.492.984.984.243.833.162.882.572.259.356.064.152.634.002.773.522.472.011.16

.911.10

2.62

100.00

income tax and surtax).

Cumulative distribution.

Over the classbelow.

$11,1

^

111,1,1,1,1,

269,630,104244,933,904216,676' 043179,017,263140,761,196119,923,311100 705 952082, 412,852065,552,702049,223.286034,414,404020,212.344006,760,112994,043, 752981,959.205928,753,779884,390,763846,443,459783,268,335729,444,420680,815,049610,670,264604,160,664571,600,212543,086,812424,381,509347,408,759294,654,627261,286,160210,462,031175,255,128130,506,85599,026,99673,513,01458,762,62947,207,174

33,301,085

Under the classabove.

111111111

1

$24,696 20052,954,06190 612 841

128,868,908149 706 793168,924,152187 217 252204,077 402220,406, 818235,215.700249,417,760262,869,992275,5S6.352287, 670, 899340,876,325385,239,341423,186,645486,361,769540,185,684588,815,055628,959,840665,469,440698,029,892726,543,292845,248,595922,221,345974,975,477

,008,343,944,059,168,073,094,374,976,139,123,249,170,603,108,196,117,090,210,867,475,222,422,930,236,329,019

,269,630,104

Cumulativepercentage.

Overthe classbelow.

100.0098.0595 8292. 8589 8388.1986 6885. 2483.9182.6281.4580.3379.2778.2777.3273.1369.6466.6661.6857.4453.6150.4547.5745.0042.7533.4027.3423.1920.5616.5613.7910.. 277., 805.794.633.72

2.62

Underthe classabove.

1 954.187 15

10.1711 8113.3214 7616.0917.3818,5519.6720.7321.7322.6826.8730.3633.3438.3242.5646.3949.5552.4355.0057.2566.6072.6676.8179.4483.4486.2189.7392.2094.2195.3796.2897.38

100.00

Page 51: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 4.—PERSONAL RETURNS— SEX AND FAMILY RELATIONSHIP—DISTRIBTJTION BY STATES, FOR THE UNITEDSTATES.

[Income returned for the calendar year ended Dec. 31, 1919.]

States and Terri-tories.

Joint returns of hus-bands and wives,with or without de-pendent children,including husbandswhose w i v e s ,though living withthem, filed sepa-rate returns.

Num-ber of

returns.

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdaho \IllinoisIndianaIowaKansasKentucky-LouisianaMaine'MarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevada

23,1592,846

10, 62722,102131, 22233, 76947, 6557,98125,61019,09137, 4794,42613, 273

244,14379, 58591, 40751, 05635,98627, 51018, 45256, 111129, 211101, 626

66, 53014,69773,12121, 60754, 5631

3, 573'

Net income.

$92, 703, 3557, 055, 913

39, 442, 81192, 735, 248

615,799, 598132,401, 755203,405, 495

41,504, 85093,312,13977, 995, 098

159,625, 55720, 524, 86048,143, 471

1,154, 203, 314301,019,615405,135,679198,662,308150,267,173135, 517, 924

74, 854, 834248, 745,135685, 045, 439473, 918,928262, 856, 537

73,469, 210327, 762, 509

67, 590, 230210, 701, 204

11,293, 764

Single men—Headsof families.

Num-ber of

returns.

2,871581

1,3022, 70219,6184,7027,659772840

1,7964,025399

1,24626, 7518,9546,3054,0824,6244,7493,1436,63017, 4499,713

10, 3111,9058,8522,7105,102

379

Netincome.

$8,227, 7311,230, 2183, 821, 7768, 315, 583

63, 498,96813,024,69720,103,117

3,600, 2595, 414,6235,609,153

13, 235, 6981,272, 7903, 466, 875

94,172, 31625, 432, 41826,699, 27514, 409, 52015, 693, 31416,112, 730

7, 244, 48322, 407, 26655,692,37533,119,19127,131, 3006, 400,395

29, 775,3476,697,169

17,057,675895,4591

Single women-Heads of families.

Num-ber of

returns.

384

270498

6, 4251,1021,478

320450572963165335

7,4791,2601,106

864988

1,247653

4,1764,7562,1462,000

2512,032

4521,248

42

Netincome.

$1,165,321

742, 8981, 551, 001

25,242, 2413.100, 6565,196,1271.101, 4912, 830, 6692,177, 6042,720,186

711,205785, 470

26,947,6913,448, 2874,493, 3592,860, 5903, 408, 2523,463,2141,738,698

10,972, 44616,697,7817,386,9684,478,3021,340,6846,700, 3221,094,2433,604,967

145.9281

Single men—Allothfirs.

Numberof

returns.

11,7755,9997,5466, 552

85, 53214,41540,8025,0779,9167,486

12, 6782,0155,952

111, 73534,97526, 84316, 48014,00915, 5129,671

29, 20386,31855,69538, 538

5,76631, 76415,91821, 287

4,4971

Netincome

$24,426, 29710, 570,12015, 498, 86016, 412, 950

194,602,08431, 024, 58579, 524, 72310, 053, 99024,960, 30616,177, 95132, 786,196

6,150, 75111, 534, 466

275, 265, 94671,303, 50767,821, 08837,639,30935,152, 51134, 968,10920,546, 52469,780, 8471

215,007, 889113, 454,63269, 809,06215,626, 87374,928,66829,247, 88444,740, 750

7, 950,198

Single women—Allothers.

Num-ber of

returns

2,252

6141,386

20, 5343,115

11, 6681, 750

21, 2241,9203,147

952553

26,4654,7166, 4133, 2852,9383,4582,247

18,64825 , ! ""10, 9985,769

9138,1931,7424,580

2051

Netincome.

$4,790,312

1,263, 7833,275, 850

58, 517,0847, 791, 393

29, 888,1183,981, 571

35,031,6744,178,6967,678, 7323,472, 4771, 212,606

75,662,14911, 555, 24316, 096, 3788, 258, 7577,779, 3009,255,6356,277, 439

37, 512,97481,659, 59125, 084, 66813,658, 5192,988, 574

20, 943, 8863,161, 8368, 798, 049

480,1381

Wives makingseparate returnsfrom husbands.

Num-ber of

returns.Net

income.

Grand total.

3481

136318

3,389423

1,147159576|242J638'17989

5,656893

1, 722684787395412

1,6054,675

'766272

1,286164524

44I

$2,157, 9495,783

664, 2191, 413, 729

23, 510, 9663,658, 913!9,812,094|2,659,08Si4, 849, 6931,224, 4743, 425, 5901, 032, 283

329, 65236, 545, 025

4, 564,1816, 917, 2773,141, 1653, 676, 8722, 438,1961, 900, 5479, 254,104

36, 704, 98312, 510, 806

5, 986, 9831,436, 317

10, 332, 579589, 295

2, 556, 947121, 645

Numberof

returns.

40, 7899, 427

20,49533, 556

266, 72057, 526

110,40916,05958,61631,10758, 930!8,136

21, 448422,229130, 383133, 796

76, 45159, 33252, 87134, 578

116, 373268, 307181, 662123, 91423,804

125, 24842, 59387, 3441

8, 740'

Net income.

$133, 470,96518,862, 03461,434,347

123,704, 361981,170,941191,001,999347,929,674

62,901, 249166, 399,104107, 362, 978219, 471, 959

33,164, 36665, 472, 540

1,662, 796, 441417, 323, 251527,163, 054264, 971, 649215, 977, 422201, 753, 808112, 562, 525398, 672, 772

1,090, 808, 058600, 475,193383, 920,683101,262,053470,443,311108,380, 657287, 457, 592

20, 8S7,132

Ul

MoUl

5

Page 52: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

New HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

12, 724126,029

6,970343, 862

23,94015,773

169, 02040, 34323, 435

243, 02817, 48522, 51526, 29030, 327105, 37512, 242j6, 87840, 712!48,133 s26, 332|59, 60219,164!

49, 508, 838558,362, .56023,104,614

2,182, 804, 760116, 985,61954, 719,396

728,196,971180,151, 511107, 237, 375

1,127,632,69087, 988, 316101,296, 770101,645,693138, 516,352446,107, 35643, 331, 26029, 846,189165, 017,177193, 866, 007103, 523, 528231,674,60032, 537,110

T otal 2, 858, 597 13, 209, 748,64.

2,037j16, 307

77644,1482,6184,88626,3223,7432, 85936, 8792,9222,6632,165

14, 905!1, 0751,1855,4706,7123,2106, 864820

4, 798,77949,951,092

1, 982,695206, 434, 775

12, 884, 53111,246, 40375Jfe94, 87413,096, 7539, 569,698

113, 597, 5848,399, 8419,406,1087, 658, 589

14,313, 46045, 207, 906

3,345, 2703, 429,677!

16,209, 70117, 704,9099,105, 370

19,178, 4182, 441, 620

3545,798

12414, 416

48956

4,7761,382

7845,2891,001

569375632

4,4541731187

1,1371,558

443807131

1,157,25417,212,119

339, 29164, 018, 502

2,187, 963243, 528

14, 375,1354, 487, 0332, 449, 418

22,007, 3922,684,9051, 806, 9381, 285, 2012,219, 086

12, 227, 587547, 649614, 005

3, 309, 5033, 868, 3561,278, 7042, 575, 217

53S; 313

8, 363|63,678;

2, 6071213, 244i

8, 317!5, 711!

90,10212, 566!19, 609!

217,634114, 2499, 225,8,152!

11, 783]39, 629i

6, 3374, 048,

24,18854, 02213, 23634, 040

7, 581

16,399, 6951139,006, 5841

5, 459, 8461632, 752, 806

23,132,65512, 038, 556

190, 532, 76133, 329,14738,679, 431

439, 339, 88729, 794, 27723, 348, 47219, 015, 86528,311,64395, 368, 48111, 563,167

8, 042, 82151, 525, 96898, 882, 95527, 495, 98169, 747, 36215,124, 377

1,95817, 378

25355, 513

V817

15, 7032,7532,717

31, 7473,7001, 8591,3693,6599,6851,1481,1413,8753,5431,5164, 013

561

362, 797 1, 205,019, 774 88, 595 307, 539, 700 1, 602, 277]3,665, 857, 811 331, 960 1,005, 945, 661 ] 5S, 534 465, 379, 857| 5, 332, 760 19, 859, 491, 448

5, 318, 856 i44, 740, 050!

468, 881 i218, 515, 857

3, 585, 8431, 528, 896

43, 078,1356, 847, 8606, 366,134

95, 923, 41612,050, 719

4, 498, 9482, 742, 5468, 089, 702

23,172,1072, 253, 6753,201, 7728, 711, 9168,040, 5454, 465, 990

10, 747, 3821, 342, 999!

165!2,567

2711, 902

332!132!

2, 388;713]259

4, 595579j465263389!

2, 499i189130584354;431!4671

92

1, 381, 89619,156,267

232, 663 i131, 816, 479!

2,836,856!414,167 i

23, 638, 0504, 271, 997;1, 938, 5501

39,501,426'5,191, 753 i2, 331, 5961

2, 459,110!21, 088, 864;

872, 415i1,070, 042]2, 884, 10813,557,961j2, 079, 5193, 928, 365]

479, 540!

25,601 78.565,318231, 757 828) 428, 672*

10, 757 31, 587, 990683, 085 3, 436, 343,179

37,185 161, 613, 46727, 3751 80,190, 946

308,309! 1,075,115,92661, 500; 242,184, 30149,663] 166, 240,606

539,1721 1,838,002,39539, 936! 146 109 81137, 296] 142, 688, 832

133,174,792193, 909, 353643,172, 301

61,913, 43646, 204, 506

247, 658, 373325, 920, 733147, 949, 092337, 851, 344

52, 463, 959

, ]38, 614!50, 789!

176. 5471

2i; 164̂13, 569

114,322]45,168

105, 793|18, 349! i

wHC

cc

Page 53: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 5.—PERSONAL RETURNS—SEX AND FAMILY RELATIONSHIP—DISTRIBUTION BY INCOME CLASSES, FORTHE UNITED STATES.

[Tncome returned for the calendar year ended Dec. 31, 1919.]

00

Income class.

Joint returns of hus-bands and wives,with or without de-pendent children,including husbandsw h o s e w i v e s ,though living withthem, filed sepa-rate returns.

Num-ber of j Net income,

returns, j

$l,000-$2,000i$l,000-$2,000$2,000-$3,0001$2,000-$3,000$3,000-$4,0001$3,000-$4,000$4,000-$5,000i$4,000-15,000$5,000-$6,000$6,000-$7,000$7,00O-$8,0O0$8,000-89,000$9,000-$10,000$10,000-$ll,000$11,000-$12,000$12,000-113,000$13,000-$14,000$14,000-$15,000$15,000-120,000$20,000-*25,000$25,000-$30,000$30,000-$40,000$40,000-$50,000$50,000-$60,000$60,0O0-$70,O00$70,000-$80,000$80,000-390,000$90,000-$100,000$100,000-$150,000 1

209,598111,074

475,580605, 794

20,679565,770

5,557344,181132,36086, 27357,13038,20428,50621,11816,80613,48611,1519,255

30,37516,0719,861

10,8005,7933,6372,2341,5931,086

7792,110'

$447,907,53216,666,076

1,084,630,5811,700,735,456

68,067,4271,950,177,301

24,803,4861,540,163,831

723,364,046553,024,348425,025,178323,351,560270,535,424221,336,035193,173,193168,436,845150,484,203134,173,632523,550,256358,525,182269,697,775372,071,664258,409,272198,680,602144,377,571118,940,60592,409,17773,935,429

253,131,453!

Single men—Headsof families.

Num-ber of

returns.

157,1372,175

35,61662,037

1,46941,693

50523, 9649,9556,3954,2353,1552,2721,7211,3321,156

921750

2,2871,258

734752437250134995954

1231

Netincome.

$230,482,6203, 207,130

80,630,886156,126, 784

4,922, 790143,429,248

2,223,823107,213,59954,650,32241,434,86931,685,15426,737,91321,504, 70018,054,18115,306,42814,407,11912,443,97310,883,63239,526,42828,047,97120,042,67125,840,32919,507,32413,502,5858,618,7077,405,1935,097,4945,068,089

14,744,251

Single women—Heads of families.

Num-ber of

returns.

45,867340

7,51810,099

8706,948

6005,1342,3991,7271,344

987751502419375285265795464210270141794847241744

Single men—Allothers.

Netincome.

$65,039, 864591,820

17,332,33125,306, 6202,989,282

23,996,3502,651,703

22,814, 76913,117, 53511,130, 1169,990,9398,321,8117,131,1675,253,5154,810,5134,682,- 7003,850,7073, 842,651

13,662,46210,441,3895,738,8829,269,1596,295,7894,307,6553,065,2043,499,3942,025,5101,597,6375,370,795

Numberof

returns.

30,1,129,300 1

3,865258,985

1,11277,832

38140,01413,7258,9686,2564,7103,5482,7262,2261,7541,5181,3394,2342,3431,4871,788

900601388230193126384

Netincome.

Single women—Allothers.

Num-ber of

returns,

$37,880,062,642,464,911

9,291,731612,253,1543,833,926

265,896,4121,700,617

178,971,24174,936,28057,711,692!46,704,527139,894,42133,656,048'28,584,683;25,581,161121,899,672;20,517,515119,416,957!72,993,623:52,344,373;40,542,033|61,619, 667i40,109,78132,991,62825,102,020i17,115,93516,300,37311,954,29846,184,918

30,127232,818

5,33235,6532,533

16,0951,390

10,4665,1923,7242,9032,0801,6201,4091,209

943773658

2,3311,321

78294851332120213110458

175

Netincome.

$38,792,668317,602, 991

12,692,27585,794,1308,745,198

55,217,6316,156,016

46,736, 52228,551,91824,190, 82421,730,45217,652,37315,388,72414,801, 37713,915,79511,799,58310,443,0109,563,989

40,060,12229,538,29721,379,83732,519,34622,886,32417,442,60613,050,9999,811,9208,810,5765,482,884

21,207,990

Wives makingseparate returnsfrom husbands.

Num-ber of

returns.

2,33413,1191,3587,904

6426,691

5265,4363,3742,5871,8511,3501,2701,023

849709600574

2,0061,148

6958525143251901379579

147

Netincome.

Grand total.

Numberof

returns.

$3, 228,575j19,248,9023,281,5221

19,210, 8952,184,98f

23,468,95:2,401,884

24,497,03318,622,13616,735,53313,869, 22511,433,51312,048,50510,711,6059,760,4128,848,3858,120,2248,335,096

34,585,27425,561,58919,056,78129,433,98022,944,02117,743,35812,300,82010,279,6017,986,8177,492,522

17,753,516

536,0461,388,826

529, 2691,040, 472

27,305715,029

8,959429,195167,005109, 674

73, 71950, 48637,96728,49922,841IS, 42315,24812,84142,02822,60513,76915,4108,2985,2133,1962.2371,5611,1132,983

Net income.

$829,331,3211,999,781,8301,207,859,3262,599, 427,039

90,743,6122, *uz, 185,894

39, 937,5291,920,396,995

913, 242,237704,233,382549,005,475427,391,591360,264,568298,741,396262,547,502230,074,304205,859,632186,215,957724,378,165504,458,801376,457,979530,754,145370,152,511284,768,434206,515,321167,052,648132,629,947105,530,859358,392,923

XJl

IIfiH

o

o

Page 54: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

$150,000-$200,000$200,000-$250,000$250,000-$300,000$300,000-$400,000....$400,000-1500,000$500,000-$750,000$750,000-$l,000,000...$1,000,000-$1,500,000.$l,5OO,O0O-$2,00O,000.$2,000,000-$3,000,000.$3,000,000-$4,000,000.$4,000,000-$5,000,000.$5,000,000 a n d over . .Classes g r o u p e d 2

Total

743377167181

97834424835

4

128,152,71983,354,81745,497,56761,225,83143 t229,30048,987, 41537,820,07829,276,89813,579, 7457,157,611(2)

51,681,524

2,858,59713,209,748,645

512811148441

1

362,797

8,685,6686,185,0782,988,9594.683,3443,545,2952,073,86(53,495,045

(2)

(2)

3,916,306

1,205,019,774

1234132

1

88,595

2,104,003648,496

1,069,599(2)

1,274, 9921,210,394

(2)

3,097,947

307,539,700

1446349531520

66121

1

1,602, 277

24,625,44513,909,10413,267, 83918,106,3056, 890, 673

12,157, 4705,169,1467,133,068

(2)(2)(2)

(2)26,145,102

3,665,857,811

653310169

12

13

11,191,5127,258,0612,680,5415,540,2643,990,0616,758,047

(2)(2)

6,560,798

301,960 1,005,945,661

77189

2088621

58,534

13,056,6634,072,5352,399,9306,724,3113,526, 4744,995,3165,023,619

(2)

(2)

4,435,344

1,09252225028514012960341376

5

465,379,857; 5,332,760

187,816,010115,428,09167,904,43596,614,15362; 456,79576,782,50851,507,88841,668,48322,106,90617,579,035

(2)

(2)71,295,821

19, 859,491,448

1 Nontaxable. Personal exemption and dividends exceed net income. 2 Classes grouped to conceal net income and identity of taxpayer.

3Ht t

QC

CO

Page 55: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 6.—PERSONAL RETURNS—DISTRIBUTION OF INCOME, BY SOURCES AND BY STATES, FOR THE UNITEDSTATES.

[Income returned for the calendar year ended Dec. 31,1919.]

OrO

States and Terri-tories.

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusetts...,.MichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew Mexico . . .New YorkNorth CarolinaNorth Dakota

40,7899,427

20,49533,556

266,72057,526

110,40916,05958,61631,10758,9308,136

21,448422,229130,383133,79676,45159,33252,87134,578

116,373268,307181,662123,914!23,8041

125,24842,59387,3448,740

25,601231,75710,757

683,08537,18527;375i

Wages andsalaries.

$85,460,52014,053,53139,233,06954,185,806

471,394,47098,645,568

224,323,70333,736,80598,836,43955,223,256

121,714,55618,866,49227,091,033

840,136,254234,833,548153,159,32199,353,379

103,614,293108,010,36265,717,147

234,610,406609.509,488378.924,813202,830,86742,534,990

260,357,17979,267,053

101,974,91513,606,00145,754,364

527,242,93018,450,181

1,855,137,17978,857,87631,258,"~

Business.Partnershipsand personal

servicecorporations.

$19,947,3793,512,741

11,120,16932,948,538

218,931,09845,495,39834,233,0206,771,344

23,540.19824,816^04144,965,3712,648,645

24,465,438476,914,40398,902,827

250,369,27894,581,79555,306,62538,464,52818,571,35061,433,110

132,616,004112,036,42287,480,43829,618,74491,577,85415,103,649120,571,9904,068,62313,047,093112,829,0797,191,066

455,380,90033,707,11544,466,100

$13,656,343439,632

3,873,73317,586,45081,127,68713,473,36616,426,9262,147,58610,559,59910,634,32722,367,3061,702,2125,560,563

124,773,91225,269,42240,472,94022,454,90719,604,30122,446,8597,323,645

31,962,979112,315,61542,157,97023,489,96918,250,67835,781,8584,034,158

15,529,6511,204,8615,611,224

57,577,0942,330,599

524,981,04319,207,5255,176,119

Profitsfrom salesof real es-

tate, stocks,bonds, etc.

$2,783,15310,189

2,621,0347,991,961

49,554,69012,255,16210,424,2404,393,5334,484,5345,767,0338,311,2971,631,1105,557,399

65,698,37716,231,89247,860,41120,949,98017,998,2589,199,8813,342,749

14,034,95532,703,98557,107,70419,002,3786,712,099

20,283,407. 2,488,90926,917,137

912,5042,356,268

26,855,273874,040

190,497,70712,885,0232,817,355

Rents androyalties.

$7,209,432158,558

3,497,57611,443,36764,798,3559,273,21911,923,6571,684,5569,085,2166,144,93119,863,2911,238,6443,558,699

137,860,91727,023,38838,424,65532,178,24810,456,52112,427,8163,107,56914,220,79328,628,46725,033,13118,231,5557,808,15625,486,9994,531,64721,936,473

653,3552,959,59829,919,4741,924,926

109,305,16610,472,1162,876,279|

Dividends.

$8,320,724111,074

3,538,4357,628,478

105,504,15818,640,33063,769,08818,888,47216,936,'10,246,21318,253,3059,030,1782,378,728

184,616,13034,646,3602i, 525,93211,250,67620,843,12819,315,48614,201,89241,299,362201,864,51088,048,23344,409,8825,085,661

62,278,9356,077,98713,264,195

971,90311,398,71199,574,1161,977,416

614,692,59419,193,0214,273,081

Interestand invest-

mentincome.

$7,407,1992,8

3,395,86,768,685,308,214,207,924,816,44,609,517,776,07,152,7

12,962,71,310,73,361,0

107,699,417,423,127,220,311,838,313,122,713,693,410,239,833,120,990,770,037,239,834,312,26,398,832,402,56;802,214,940,8

796,04,980,7

62,925,32,100,7

340,677,77,601,24,348,9

Intereston Gov-ernmentobliga-

tions notwhollyexemptfrom tax.

Totalincome.

197S25898649264972420516Oil734719767019425153395324782413892971036844231869568206818068793352734721203913

$349,2406,67891,706269,454

1,945,212533,842

1,258,948257,477482,398274,061804,76543,68564,554

4,382,8461,024,552798,397509,846606,266471,435335,214

3,455,1324,014,8591,842,7831,179,727114,143

1,717,606140,279475,72118,587

347,1111,947,922

31,69915,796,394

629,82262,999

$1451967138

1,078212387721811202493672

1,942455582293241224122434

1,212742430116529118315228691834

4,10618295

3,133,—3,285,2287,371,620\ 822,703*, 563,9345,524,857',176,0022,489,289L, 700,793), 258,596), 242,610), 471,7332,037,4332,082,264>,355,1421,831,3291,117,155-,552,174L029,7801,839,4581,137,7081,422,964I,390,900), 937,047>, 523,340), 886,4065,445,8883,610,900!1,231,902!), 455,162$,871,2401,880,661>, 468,7045,553,701>, 279,543

$11,663,023423,194

5,937,27315,118,34297,392,99321,522,85839,246,3289,588,04015,301,68912,895,62029,770,6513,307,3676,564,893

279,285,82338,031,89155,668,27528,145,50625,574,75222,275,97210,276,93335,464,936121,614,90676,915,70747,016,36415,261,28759,443,09510,065,23128,153,3081,344,7707,889,844

90,442,5683,292,671

670,125,52520,940,23415,088,597

Net income.

$133,470,96518,862,03461,434,347123,704,361981,170,941191,001,999347,929,67462,901,249166,399,104107,362,976219,471,95933,164,36665,472,540

1,662,796,441417,323,251527,163,054264,971,649215,977,422201,753,808112,562,525398,672,772

1,090,808,058665,475,193383,920,683101,262,053470,443,311108,380,657287,457,59220,887,13278,565,318828,428,67231,587,990

3,436,343,179161,613,46780,190,946

Io

oo

Page 56: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

OhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Total

308,30961,50049,663539.17239,93637,29638,61450,789176,54721,16413,56975,966114,32245,168105,79318,349

650,886,216101,170,13980,373,433

1,152,074,48184,873,94964,048,25831,909,155107,548,836305,478,96640,788,78322,309,460163,480,650212,502,15887,786,517190,323,94132,231,218

161,437,10357,911,00839,203,465231,310,09217,450,84741,201,62374,960,66835,765,586138,778,44212,115,2989,321,95435,684,44463,654,83223,434,70377,694,2469,991,770

5,332,760 10,755,692,651 3,877,550,454 1,831,430,243

66,575,98923,661,09315,456,710153,783,3908,748,07011,589,2388,124,58726,018,78181,281,0192,876,6374,269,94119,509,40916,807,55011,354,61116,505,7523,354,407

43,274,71825,064,8625,111,548

53,294,9802,325,37710,708,72115,560,51011,228,53867,531,0011,462,4921,205,705

13,174,2077,845,38912,032,38412,649,5153,378,713

49,520,54040,497,9509,925,33050,319,5764,571,26611,595,2547,590,1428,862,290

68,251,8152,310,1301,420,675

13,007,86214,878,8928,145,29710,209,8992,640,597

163,947,25612,981,76812,467,459

215,523,30030,773,1349,641,7843,778,01316,311,27435,252,7626,835,0297,219,500

21,949,20819,927,77619,870,61837,648,1382,593,014

40,552,50811,911,62619,585,451147,274,64611,522,7849,926,97711,246,3769,357,82038,238,1982,695,8214,410,78212,073,49514,816,5596,062,77625,014,3311,986,026

4,986,799529,662300,275

6,392,061647,636281,421138,433508,738

1,103,511106,922137,480564,893433,873296,634600,25363,271

999,364,287 1,019,094,265 2,453,774,825 1,437,401,878 63,377,222 22,437,685,825 2,578,194,377 19,859,491,448

1,181,181,129273,728,108182,423,671

2,039,972,526160,913,063158,993,276153,307,884215,601,863735,915,71469,191,11250,295,497

279,444,168350,867,029168,983,540370,646,07556,239,016

106,065,20331,543,80716,183,065

201,970,13114,803,25216,304,44420,133,09221,692,51092,743,4137,277,6764,090,991

31,785,79524,946,29621,034,44832,794,7313,775,057

1,075,115,926242,184,301166,240,606

1,838,002,395146,109,811142,688,832133,174,792193,909,353643,172,30161,913,43646,204,506

247,658,373325,920,733147,949,092337,851,34452,463,959

H

Ho

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TABLE 7.—PERSONAL RETURNS- DISTRIBUTION OF INCOME, BY SOURCES AND BY INCOME CLASSES, FOR THEUNITED STATES.

[Tncomc returned for the calendar year ended Dec. 31, 1919.]

Orto

Income class.

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000....$100,000 to$150,000...$150,000 to $200,000...$200,000 to$250,000...$250,000 to $300,000...$300,000 to $400,000...$400,000 to $500,000...$500,000 to $750.000...

Numberof re-turns.

536,0461,388,826

529,2691,040,472

27, 305715,029

8,959429,195167,005109,67473, 71950,48637,96728, 49922,84118,42315,24812, 84142,02822,60513,76915,4108,2985,2133,1962,2371,5611,1132,9831,092

522250285140129

Wages andsalaries.

$578,004,5471,783,924,504

887,332,5191,950,282,399

30,886,8271,548,389,593

7,716,0031,021,150,296

413,437,710293,935,089241, 842, 022184,878,418143,234,933118,786,080101, 810,11089, 869,08078,040,53471,991,751

266,586,261178,595,154128,495,156164,082,354106,462,07074,097,13351,108,23838,598,56731,073,55522,992,66867,169,89428,969,28415,721,1928,088,036

11,214,9884,973,7365,203,801

Business.

$175,670,3439S, 149, 898

214,823,075454,558,75724,446,372

606,073,6601,914,590

558,113,836301,324,195212, 741,403184,637,613122,284,35187,466,57667,329,52256,979,18247,323,56744,630,99134,614,492

124,682,98678,094,03355,037,27072,967,22047,228,78634,401,44826,225,86019,308,41014,500,7669,661,078

38, 733,08118,061,99711,452,6555,412,347

11,059,6934,995,2303,414,156

Partnershipand personal

servicecorporations.

$17,849,01428,106,39033,639,23770,553,309

1,253, 656109,780,166

1,245, 535142,930, 87786,536,06573,649,06962,821, 87353,759,48945,009,50538,085,18536,082, 86232,184,68828,697,69926,113,372

108,733,12680,609,56163,530,57093,511,84272,028,64957,955,17744,780,59336,749,25331,304,79327,196,590

100,990,75256,364,55038,728,22524,032,15328,687,89021,440,82221,702,600

Profitsfrom salesof real es-

tate, stocks,bonds, etc.

$12,979,36957,342, 42015.837,84354,205,1661,770,075

84,477,6501,405,557

94,062,51962,286,68750,971,09743,583,69932,591,30529,073,88125,262,55220,673,71317,822,63316,074,24514,02i; 73557,102,44537,842,57329,002, 87039,393,45127,383,53224,050,524

15,222,02311,720,76810,428,9567,451,955

25,007,75514,149,1297,017,6024,004,0194,952,4233,902,4484,659,221

Rents androyalties.

$59,451,08057,633, 57044,421,973

133,536,0204, 867,116

144,810,355'2, 275,321

126,397,93157,986,74644,522,90534,202,59027,200,69522,610,66417,267,297IS, 061,36113,362,58311,405,8769,603,419

38,158, 81825,159, 86117,490, 77123,789,94315,595,54711,519,6617,840,6415,893,1723,928,4093,696,331

12,370,0085,255,9143,231,9292,164,0291,839,8401,731, 5641,998,088

Dividends.

$30,009,93813,579,10747,771,04235,964,15638, 730,15953,715,58433,191,52672,522,46269,000, 83471,044,14565,148, 88460,061,70456,969,77051.548,05248, 218,13544,080,67940,957,19039,885,022

169,956,875132,167,485109,083,845168,692,831121,825,05699,625,33274,815,64564,433,92949,816,22239,384,249

146,150,75882,854.46246,356,47129,351,10946.486,90829,378, 40344,608,092

Interestand invest-

mentincome.

$48,083,85896,636,54746,045,438

114,855,2757,174, 867

128,017,9604,174,043

115,727,37267,159,12054,471, 52451,274,91437,677,21531,398,77827,867,06323, 723,62823,177, 87919, 862, 42517,900, 85772,793, 82753,445, 50040,593, 03859,629, 53742,642,38332,699,62222,278,41419,261,40815,234,21812,040,89342,072,60325,471,19715,265, 7318,657,651

13,870, 95211,060, 87313,630,152

Intereston Gov-ernmentobliga-

tions notwhollyexemptfrom tax.

$66,492

80,7978,239

200, 533

450,4053,026,5503,057,5872, 870,0492, 446,2232,088,3051, 895, 8011,769,0711,211,8001,260,5021,160,7454,896,6573,640,9652, 723,6654,137,0762,542,4591,968,2911,762,4691,265,8421,125,061

966,9713,757,3252,264,2581,833,054

854,4061,098,507

977,5751,295,861

Totalincome.

$922,048,1492,135,438,9281,289,871,1272,814,035,879

109,137,3112,675, 465, 501

51,922,5752,131,355,6981,060, 757,907

804,402,819686,381,644520,905,460417, 852, 412348,041,552307,318,062269,032,909240,929,462215,291,393842,910,995589,555,132445,957,185626,204,254435,708,482336,317,188244,033,883197,231,349157,411,980123,390,735436,252,176233,390,791139,606, 85982,563,750

119,211,20178,460,65196,511,971

Generaldeductions.

$92,716,828135,657,09882,011,801

214,608, 81018,393,699

213,279,60711,985,046

210,958, 70?147,515, t)70100,169,437137,376,16993, 513, 86957,587, 84449,300,15644,770,56038,958,60535,069,83029,075, 436

118,532, 83085,096,33169,499, 20695,450,10965,555,97151,548,75437,518,56230,178,70124,782,03317,859, 87677,859,25345,574,78124,178, 76814,659,31522,597,01816,003,85619,729,463

Net income.

$829,331,3211,999,781,8301,207,859,3262,599,427,039

90,743,6122,462,185,894

39,937,5291 "":,396,995

913,242,237704,233,382549,005,475427,391,591360,264,568298,741,396262,547.502230,074,304205,859,632186,215,957724,378,165504,458,801376,457,979530,754,145370,152,511284,768,434206,515,321167,052,648132,629,947105,530,859358,392,923187,816,010115,428,09167,904,43596,614,15362,456,79576,782,508

O

ao

Page 58: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

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

3,517,703667,650

2,203,902131,418153,130

74,346

3,732,7393,847,7181,650,558

12,751,33011,692,2186,611,499553,260

3,156,799

20,000

3,732,3025,937,5436, 786,9677,746,7896,353,453

11,073,333

2,076,0912,962,430277,51326,083

2,342,616

121,504

Total 5,332,760 10,755,692,651 3,877,550,454 1, £31,430,243 999,364,287jl, 019,094,265 2,453,774,825 1,437,401,878 63,377,222 22,437,685,825 2,578,194,377 19,859,491,448

32,261,75618,859,4127,022,013

11,317,77010,222,333

46, 705,480

6,842,2,979,135944, 573

2,674,1611,370,837

6,713,541

614,8372,808,518307,289217, 866332, 803

382,368

65,529,62749,754,62425,804,31422,667,34723,931,971

65,090,572

14,021,7398,086,1413,697,4085,088,3123,261,049

14,465,673

51,507,88841,668,48322,106,90617,579,03520,670,922

50,624,899

1 Nontaxable. Personal exemption and dividends exceed net income.

BHw

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CO

Page 59: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Table 8.—CORPORATION RETURNS—DISTRIBUTION BY STATES FOR THE UNITED STATES.[Income returned for the calendar year ended Dec. 31,1919.]

Or

States and Ter-ritories.

.Alabama . .AlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Co-

lumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowa. .KansasKentucky . .Louisiana . .MaineMaryland .Massachusetts..Michigan. . .MinnesotaMississippiMissouriMontana.. - .NebraskaNevadaNew HampshireNew JerseyNew Mexico,,,.

Totalnum-ber ofcor-

pora-tions.

2,

1,2,

1464,

24]

1,20,8,7,4,4,4,23!

13;9,8,1,

12,3,4,

1,9,

98363

514135716704405816

995845420521690214788798531571001841885286626588436764337510958003392940

Num-

report-ing

net in-come.

2,09236

6271,7218,2593,1073,012

466

6591,6713,487

357951

13,7926,2275,3733,4363,0752,6901,9082,6478,8946,6375,9461,1778 7401,7703,515

285727

6,035494

Percentof

totalnum-ber ineachState.

70.1357.1440.3580.6156.1246.3568.3857.11

66.2358. 7378.8968. 5256. 2768. 2370. 8668.9075.8367.2767.2367.1668.1366.9468.9569.2481.9668.4753.0477.9429.7572.4864.2652.55

Gross income.

3

1

c11

r

32

3

2

$4085

104,393,

,294807,

,553334,

212,271,958,189,

416208581739089999856

618713122652553998933

790,234

922609377325

139,493,437,,578,,102,953,639,950,489,904,

,826,

663,739603144,458,986,053,191,613,

832,177.053214,446,189813,

211,945,

57,

409,347,312,172,246,423782,523,550,

598675060500420058596896030091340461353819880031116072306571847100469264|

Corporations reporting net income.

Deductions.

$371

2,

1,

8,1,1,

5,3 ,1• * • *

3 ,

2,

494

365951728

403,622709 199652,426974,869489,881712,201

378,099,138298

183246874148

110,694

175,905324,109906,304402,774

128; 094', 293604436030

505,388367,738794.547

836,892^309568 869.330862,029! 14f>440 295.200810,223^989172314862195,159174,768,38

186,690,

53,

057,105403,199975,672644,549804,842304,332086,408087 597276,650953,454276;632

Net income.

$37,

9,27

342,79,

175,36,

29,25,83,40,11,

833,142,71,

116,70,88,48,93;

654,

012,996499,514928,696764,783599,672287,797757,795679,540

746,693285,566470,756922,726399,127157,670371,858809,349251,721588,761957,200758,261967,364556,714

517,774'. 681190,

18,433,359702.567

286,507 9Sf»14,45,

325,

254,4,

867,974160,163336,250505.450570,015273,632

Incometax.

$2,834,37941,398

774,5482,089,928

26,532,2756,237,031

13,944,1823,051,705

2,380,3411,967,6666,495,5953,096,592

866,21066,614,01110,732,3485,259,7859,771,4925,459,9326,885,4733,833,0867,470,128

51,101,03038,506,22215,633,7311,396,154

22,095,1901,123,1953,356,164

245,1961,938,115

19,584,420317.342,

War profitsand excessprofits tax .

$4,522,26,

668,3,702,

56,981,11,353,25,093,5,537,

4,031,2,347,

14,856,7,941,

884,122,707,22,683,8,863,

780461743438002470621152

164308661189225710354099

11,216,4229,811,

15,900,6,991,

14,779,117,830,121,060,19,691,

172477671353266455572

2,369,00648,833,

633,5,092,

163,4,039,

45,748,

070625741516089068

259,796

Total tax.

$7

1,5,

8317,39,8,

6,4,

21,11,1,

189,33,14,20,15,

357,67,

443,792,513,590,037,588,

411,314,352,037,750,321,415,122,987,271.

22.785'10,22,

168,159,35

3,70,

1,8

5,65,

824,249,931,566,325,765,928,756,

159859291366277501803857

505974256781435721702884914104950757481296677303160260890

448,905408977,332,577,

712204488138

Percent

oftotal

tax.

0.34.01.07.27

3.84.81

1.79.39

.29

.20

.98

.51

.088.701.54

.65

.96

.701.05

.501.027.767.341.62

.173.26

.08

.39

.02

.273.00

.03

Num-

report-ingnonet in-come.

631

1

89127

887414457597393350

336174933164739

6,42222111

1422,

4l}

3,

561425095496311933238392989642259024567995673276357446

Corporations reporting no net income.

Percent

oftotalnum-ber ineachState.

2942.591943533142

8786653988656289

33.7741213143.31.2931.24.

2711487377141017

32.7332.32.31.33.31.30.18.31.

77848706057604itt

46.9fi22. 0670. 9*27.35.47.

527445|

Gross income.

$44

12

926300134

16,692357165217

17

1952624

194,179

1561308070

827788,982887,

281276030130393176006479

550,946270,827,617,512,415,121,764,387,249.

99,716,'36,377.79

49515999,16,

219,5357

145382435348874599441217155348598

402,434981,533,093710,719,643,433

8 fin

507'17,

189,688,737,

643186959429520019369488118469095

Deductions.

$49,663.

1619

43518226120

2263686

400,415,068,665,

021931619655151

616,423089,500,

484,604,915,065,

22 041;4,265 445,

168,946,142.103.87 716.76,695'.

107,43.

905,525.

88,053J.557, 847,176,489'.110

17,245

59'62'10

578,987,881639^297,Q2R

505858

79368150443572407688536694466197767328589539094898477244255049K

10,106,324593,

19,778,693,

908268

Deficit.

$4

42

771643

736,740100,655281,589376,525837,758828,247107,499

2;613i379

211

933,847334,536

6,088', 12212

861211768,7,8,

61,16,111

26,5>4?2

86,1,

448,000529,376029,202825,286338,925329,727446,506189 629148,075650,8518C6,252956 204484,989277,555162,252996*423864'181324'937917!206090,43<>956,173

>

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Page 60: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

New YorkNorth Carolina.North Dakota..OhioOklahomaOregonPennsylvania...Rhode Island...South Carolina.South Dakota. .TennesseeTexasUtahVermontVirginiaWashingtonWest Virginia..WisconsinWyoming

Total,UnitedStates. .

48,4944,3962,63917,0885,9044,25216,9441,7483,5Q12,3374,3928,7092,872

7515,0279,0594,00410,1541,651

30,4703,5012,13512,1943,2952,26011,1001 1772,4541,8873,0935,9571,442561

3,4234,7442,4486,875805

62.83(18,656,719,06516.79.64 1,038,581,596

156,461,67480.9071.3655.8153.1565.5167.3370.0980.7470.4268.4050.2174.7068.0952.3761.1467.7148. 76

, ,6,158,568,288593,992,416552,358,559

7,511,000,220827,427,430533,227,512186,871,186775,754,296

1,735,819,029304,848,895123,559,138

1,006,281,3711,180,531,957625,093,920

1,859,614,07372,486,045

320,198 209,634 65.47 88,261,006,052

,264,233,001923,900,230147,309,645,539,310,092552,370,029504,220,151,608,271,500715,286,439469,803,872174,790,310706,648,089,607,144,506280,856,658111,078,880877,639,666,084,526,662550,446,964,687,400,94964,446,455

,392,486,064196114,681,366 ""9,152,029

619,258,19641,622,38748,138,408902,728,720112,140,99163,42*3,64012,080,87669,106,207128.674,52323,992,23712,480,258128,641,70596,005,29574,646,962172,213,1248,039,590

187,661707,081505,850737,520018,767148,273770,211411,324711,748755,398129,3112830,138865,686950,811654,033967,780165,721775,659608,151

78,849,587,594 9,411,418,458 743,535,888 1,431,805,690 2,175,341,578 100.00

305,280,09421,102,835

498,78999,422,7755,595,25411,827,809126,208,20022,621,53013,039,3801,104,14611,525,04918,942,1792,129,8611,925,97414,961,34217,198,35411,544,18529,588,492

668,766

501,467,75523,809,9161,004,639

148,160,2958,614,02114,976,082198,978,41131,032,85417,751,1281,859,54416,654,26128,772,3173,995,5472,876,78525,615,37524,166,13417,709,90642,364,1511,276,917

23.051.37.05

6.81.40.69

9.151.43.82.09.771.32.18.13

1.171.11.81

1.95.06

18,024895504

4,8942,6091,9925,844571

1,047450

1,2992,7521,430190

1,6044,3151,5563,279846

110,564

37.1720.3619.1028.6444.1946.8534.4932.6729.9119.2629.5831.6049.7925.3031.9147.6338.8632.2951.24

1,919,41;

503,122,126,606,50,22,11.87,

275.35.10.56;134:42;

255,589551,748911 971983,805333,300701,583669,257802,282766i,500381 731487,625867,057455,022558,019,548,136,525,116,282,441,269,386,300,236

:, 112,305,45,214,18,326,

545,371,143,670,137,129,658,884,56,377.25,159.12,413,94,179,

334,616,40,959,11,521,67,778,151,306,49,188,117,319,17,402,

354 193,471472887579966288593870012064698450873547844010196786

12,653,289,03:

049,765662,723414,501388,082337,279428,383215,031575,311393,370031,281691,439749,641504,428963,854230,411781,728905,569049,810102,550

995,546, 241

inH

§

oo

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Table 9.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES.[Income returned for the calendar year ended Dec. 31,1919.]

Or

SeriaNo.

12345

6789

10

11

1213141516

171819

Industries.

AGRICULTURE AND RELATED INDUSTRIES.

I. Farming:Cotton farmingGrain farmingFruit farmingStock farmingAll other farming

Total farming

II. Related industries:Logging.FishingIce harvestingAll other related industries

Total related industries

Agriculture, n. p. d.,1 or combinations of I and II

Grand total agriculture and related industries

MINING AND QUARRYING.I. Mining:

CoalminingMetal mining-

IronCopperLead and zinc...Gold, silver, and precious metalsAll nthflr "mi^n'Tig-. T

Nonmetal mining—Oil ..Gas....Salt, mjfiQg and nfhfir jemimas ,

Totalnumberof corpo-rations.

2150

938876

5,249

7,134

405194101402

1,102

62

8,298

3,228

119241192516

2,489

2,82017940

Corporations reporting net income.

Number.

11" 32

497461

2,907

3,908

2341007695

505

29

4,442

1,581

472935

122263

1,09811723

Net income.

$237 1691 204 2257 726 0455,457,933

64,164, 775

78,790,147

8,211,2652 668 5041,698,7371,956,458

14,534, 964

184,109

93,509,220

99,142,382

3,829,52710,490, 7929,502, 5665,195,635

44,053,032

194,028,0054,359,0903,968,041

Income tax.

$19,39994 801

581 631448,650

5,055,922

6,200, 403

688, 252231 725121,564174, 977

1,216, 518

12, 540

7,429,461

8,402,818

325,442916,619883,879478,786

3,931,764

17,032,714386,095354,105

War profitsand excessprofits tax.

$19 437199 543

1 187 412191,985

9,038,324

10,636, 701

780,331247 589367, 603

48, 848

1,444, 371

10, 578

12,091,650

9,298,252

292,3627,226

162,962101,278

2,146,457

20,868,157348,708361,204

Total tax.

$38 836294 344

1 769 043640,635

14,094, 246

16, 837,104

1,468, 583479 314489,167223, 825

2,660,889

23,118

19,521, 111

17,701,070

617,804923,845

1,046, 841580,064

6,078,221

37,900,871734,803715,309

Corporations reportingno net income.

Number

1018

441415

2,342

3,226

1719425

307

597

33

3,856

1,647

72212157394

2,226

1,7226217

Deficit.

$171,04864 760

2,573 1515,147,995

16,118,260

24,075,214

2,409,248706 67983,280

1,826, 743

5,025,950

235,722

29,336,886

23,748,807

1,444,30710,051,7582,695,184

10,829,98523,489,858

41,004,128265,050266,962

oin

9oo

Page 62: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

26

All other nqnmetal miningAll other mining concerns, n. p. d.,1 combinations and

tributary industries

Total miningII. Quarrying:

StoneClay, sand, gravelPrecious and semipreciousAll other quarrying, n. p. d.1

Total quarrying

Mining and quarrying combinations, but main business notgiven

Grand total mining and quarryingMANUFACTURING.

I. Food products, liquors, and tobacco:Bread and bakery products and retail saleMilling, flour, meal, feedCereal preparations, etcDairy products and condensed milkButter substitutesChocolate, confectionery, ice cream, etcCoffee and spicesFish canning and preservingFruit and vegetable canning and preserving, etcMeat packing, etcPoultry and eggs, packedSugar making and refining, cane and beetIce manufacturing, etcSoft drinks, etcBreweries and distilleries, etcTobaccoAll other food products

Total food products, liquors, and tobaccoII. Textile and textile products:

Textile fabrics-Cotton goods, etcWoolen and worsted goods, etcSilk goods, etcFelt goods and products, except hatsLinen and flax, etcAll other textile fabrics

Total textile fabrics

3, 499

3,969

17,292

29053817235

1,080

97

18,469

9551,637146

2,33538

1,078922349174206

190983

1,164697502938

12,332

1,12946759640"28595

2,855

779

576

4,670

1662951393

567

35

5,272

6771,330

781,771

31889801326673031

150826802412361624

9,134

1,0454135493319494

2,553

36,605,129

10,687,024

421,861,223

3,478,0893,466, 9921,499, 2632,008,190

10, 452,534

309,944

432,623,701

29,993,20462,867,9866,510, 87630,352, 4373,011,32368,342, 0063, 722, 4695,312, 759

30,132, 44121,888, 865

16,547132,455, 25717,063,83316,962,65037,987,43880,031,03373,173, 790

619,824,914

306,104,198108,382,59896,189,2203,473,1382,702,264

108,781,295

625,632,713

3,217,282

946, 820

36,876,324

284,967268, 406116,339167, 289

837,001

24,691

37,738,016

2,452,6795,189,918523,176

2,359, 399221,974

4,959,654301, 756425,605

2,175, 4941,439, 407

1,18410,877, 5421,448, 6031,182, 0583,050, 9057,022,8026,069, 953

49,702,109

23,852,8258,330,9277,442,358266,925364,519

8,365,398

48,622,952

2,192,678

460,836

36,240,120

323,110298,146307, 079172, 432

1,100, 767

2,609

37,343,496

3,964,60410,889, 1111,169, 9794,590, 557686, 031

16,687,101560, 777629,606

6,938, 3682,464, 935

2,70921,832,6711,695, 4923,793,1905,697,6948,077,47811,513,760

101,194,063

68,207,50422,707,08627,025,209

744,777216.561

23,647,087

142,548,224

5,409,960

1,407,656

73,116,444

608,077566, 552423, 418339, 721

1,937,768

27,300

75,081,512

6,417,28316,079,0291,693,1556,949,956908,005

21,646,755862, 533

1,055,2119,113, 8623,904, 342

3,89332,710, 2133,144,0954,975, 2488,748, 59915,100, 28017,583, 713

150,896,172

92,060,32931,038,01334,467,5671,011,702581,080

32,012, 485

191,171,176

2,720

3,393

12,622

1242434

142

513

62

13,197

278307685647

18912102250117540157362285141314

3,198

84544779

101

302

19,217,803

43,761,510

176,775,352

785, 9661,410, 730

6,6891,415, 727

3,619,112

559,205

180,953,669

1,433,2083,079,7961,544,5102,258, 826148,926993, 777

1,319,5521,342,6792,636,93447,701,513

131, 5921,460,254713,080

2,626,42015,364,4041,058, 7017,613,959

91,428,131

2,109,529906,676446,722112,16596,193806,688

4,477,974

oo

1 N. p. d.—Main business not precisely defined.Or

Page 63: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Table 9.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES F*OR THE UNITED STATES—Continued. Ox00

SerialNo.

50515253

54

55565758596061

6263646566

Industries.

MANUFACTURING—continued.

II. Textile and textile products—Continued.Textile products, other than clothing-

Carpets, rugs, mattings, etcCordage and twineArtificial leather, oilcloth, linoleum, etc

All other textile products other than clothing

Total, textile products, other than clothing

Clothing—Custom-made clothing, etcFactory-made clothing—

Men's clothing, suits, overcoatsWomen's clothing, suits, coats, skirtsHats and caps, etcCorsetsShirts, collars, cuffsHosiery and all knit goods . . .

All other clothing

Total, clothing

Total, textile and textile products

III. Leather and leather products:Boots, shoes, cut stock, and findingsGloves . . ..Saddlery and harnessTrunks and val ises. .All other leather and leather products

Total, leather and leather products

Totalnumberof corpo-rations.

1015623

734

914

652

3971,075

50470

177795

1,030

4,700

8,469

81083

120100736

1,849

Corporations reporting net income.

Number.

824919

632

782

547

36490842560

157675885

4,021

7,356

70870

11593

634

1,620

Net income.

$25,060,7026,933,2374 507 326

50,282,511

86,783,776

10,836,845

25,429,69715,823,01214,183,7145 515 1218,045,544

51,327,70668,800,897

199,962,536

912,379,025

109,132,8911,335,7065,170,9524 051,390

121,693,471

241,384,410

Income tax.

$1,965,431553,926354 009

3,940,971

6,814,337

725,656

1,948,0921,137,2141,084,240

425 023622,275

3,781,5845,236,561

14,960,645

70,397,934

8,037,47196,017

365,295288,873

9,203,331

17,990,987

War profitsand excessprofits tax.

$4,901,9461,294,698

926 3299,327,253

16,450,226

2,619,623

5,499,0562,912,6952,855,5281 146 2501,685,403

11,622,01315,284,692

43,625,260

202,623,710

25,855,585253,112

1,172,630987,576

27,916,988

56,185,891

Total tax.

$6,867,3771,848,6241,280,338

13,268,224

23,264,563

3,345,279

7,447,1484,049,9093,939,7681,571,2732,307,678

15,403,59720,521,253

58,585,905

273,021,644

33,893,056349,129

1,537,9251,276,449

37,120,319

74,176,878

Corporations reportingno net income.

Number.

1974

102

132

105

33167791020

120145

679

1,113

1021357

102

229

Deficit.

$598,50187,72535,174

506,680

1,228,080

270,460

168,400683,357430,52724,06554,729

664,342863,022

3,158,902

8,864,956

757,07083,016

, 11,79619,062

1,156,574

2,027,518

5HOo

QO

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67

70

75

85

87

] IV. Rubber and rubber goods; also celluloid, ivory, shell, andbone:

Boots, shoes, and garmentsBelting, hose, and tiresCelluloid, ivory, shell, and bone.All other rubber goods

Total, rubber and rubber goods.

V. Lumber and wood products:Saw and planing mill products, etcFurniture, all classesAuto, carriage, and wagon bodies and parts, etc.All other lumber and wood products

Total, lumber and wood products.

VI. Paper, pulp, and products:All paper, pulp, paper products, etc

VII. Printing and publishing:General printing and publishing, etcSpecial processes and tributary industries, etc.

Total, printing and publishing.

VIII. Chemicals and allied substances:Chemicals proper, acids and other compounds, etc.Paints and varnishes, etcOils, vegetable and animal, etcPetroleum and mineral oil refining and products...SoapsFertilizersAll other chemicals and allied substances

Total, chemicals and allied substances.

IX . Stone, clay and glass products:Cut building stone, crushed stone, etcBrick, tile, terra cotta, fire brick, etcGlass and glass p r o d u c t s -

Glass manufacture, plate or window glass, etcCombinations of stone, clay, and glass manufacture.

Total, stone, clay, and glass products

3913053

438

660

2,9531,109

4072,145

6,614

1,514

6,277904

7,181

1,232584424440157216

2,049

5,102

1,2511,422

3,220

32

45264

407

2,386978329

1,745

5,438

1,242

4,919801

5,720

825467263260105184

1,272

3,376

1,037

38523

2,338

1,943,33650,287,494

. 4,274,01670,326,894

150,3274,087,951344,231

6,026,127

126,831,740 I 10,608,636

150,947,83050,240,45321,591,42861,444,332

284,224,043

129,234,975

109,269,13819,698,667

128,967,805

78,968,83524,836,49114,768,948170,744, 7897,314,26624,931,777130,205,577

451,770,683

31,986,37832,428,639

41,621,0591,011,498

107,047,574

12,618,9193,800,1741,695,4104,855,800

22,970,303

10,662,273

8,927,2961,521,528

10,448,824

6,335,0821,950,3781,245,50713,677,123

629,8352,216,60310,950,713

37,005,241

2,733,5832,666,592

3.285,00088,524

359,7898,960,260730,839

9,211,872

19,262,760

19,436,50210,593,6383,931,99110,148,057

44,110,188

19,377,888

18,329,3802,978,253

21,307,633

13,087,1534,539,5262,069,85932,905,415

430,2072,546,45318,002,092

73,580,705

2,792,5833,539,865

9,220,24563,061

8, 773,6 15,615,754

510,11613,048,2111,075,07015,237,999

29,871,396

32,055,42114,393,8125,627,40115,003,857

67,080,491

30,040,161

27,256,6764,499,781

31,756,457

19,422,2356,489,9043,315,36646,582,5381,060,0424,763,05628,952,805

110,585,946

5,526,1666,206,457

12,505,245151,585

24,389,453

174

253

56713178400

1,176

272

1,358103

1,461

4071171611805232777

1,726

358

12811

882

7,1512,413,446

24,8872,277,058

4,722,542

14,231,563799,138791,166

3,549,239

19,371,106

4,604,026

8,376,175615,905

8,992,0

9,920,363786,425

3,555,5595,614,074493,020515,391

1,179,565

28,064,397

5,686,4603,969,863

1,468,57533,931

11,158,829

>

wHH-l

o

o

oo

CO

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Table 9.—CORPORATION RETURNS—DISTRIBUTION BY INDUSTRIES FOR THE UNITED STATES—Continued. to

SerialNo.

127128129130

131

132133134135

136137138

139

140

141142

Industries.

Totalnumber \-of corpo-rations.

Corporations reporting net income. ! Corporations repcrtingi no net income.

| Number. I Net income. Income tax.

Wholesalers and jobbers, including exporters, importers, e tc . . . 14,222Department stores, either wholesale or retail, or both 902Retail stores, all other, etc j 37,518Commission trade, including commercial travelers and special I

agents,etc I 2,514All other trade, n. p. d.,i etc | 15,003

11,987874

32,453

1,74411,894

Grand total, trade

SERVICE.I. Domestic service:

Restaurants, lunch rooms, etcHotels, board and lodging housesLaundries, cleaning and dyeingAll th d t i iAll other domestic service, n. p. d.,J etc.

Total, domestic service

II. Amusements:Theaters, or theatrical organizations, etc.Moving picturesAll other amusements

Total, amusements.

III. Professional and other services:Business services, advertising, appraisers, auditors, actu

aries,etcEducational service, including art, colleges,schools, libra-

ries,, etc., teachers, etcCurative services, physicians, surgeons, etcLegal services, lawyers, patent attorneys, etc

70,159 | 58,952

1,1791,7802,129

217

5,305

6321,2582,026

3,916

1,172

719969

8401,3421,725

161

4,068

472984

1,406

2,862

500666762

$498,516,334138,793,103435,918,239

51,070,628323,991,710

1,448,290,014

9,826,39527,467,13317,529,1362,240,568

57,063,232

10,944,8559,142,18616,532,349

36,619,390

6,447,689

4,080,0063,427,6763,347,041

$38,927,57310,706,32031,296,113

3,775,42824,671,663

109,377,097

728,3042,218,5631,293,730168,507

4,409,104

837,517614,831

1,331,839

2,784,187

440,233

307,921225,174227,052

War profitsand excessprofits tax.

$88,831,53329,205,56870,425,525

10,484,64955,477,469

254,424,744

1,221,1013,019,8591,709,131332,179

6,282,270

1,914,5561,406,7922,827,608

6,148,956

1,013,553

377,899275,186144,390

Total tax. Number.; Deficit.

$127,759,10639,911,888

101,721,638

14,260,077 |80,149,132 j

2,23528

5,065

7703,109

363,801,841

1,949,4055,238,4223,002,861

500,686

10,691,374

2,752,0732,021j6234,159,447

8,933,143

1,453,786

685,820500,360371,442

11,207

33943840456

1,237

160274620

1,054

219303124

$23,407,615363,564

21,375,608

3,961,22619,837,717

H

Hw

68,945,730 ^

O

M

6

3,178,9824,374,1711,046,246

302,809

8,902,208

1,077,7441,735,0862,299,448

5,112,278

1,206,791

873,240736,141316,316

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143

144

145146147148149150151

153154155156157158159

160

161

162163

Engineering, mechanical design, invention, scientific re-search, etc

All other service, n. p. d.,1 etc

Total, professional and other services

Grand total, service

FINANCE.

Banking and related business:Bank, general, n. p. d.,1 or private bankersNational banksState banksTrust companies, or bank and trust companiesLoan companies, etcStock and bond brokers,.Real estate, loan, and insurance agents, realty holding and

development companiesHolding and leasing realty, not realty business, etc

Total, banking and related business.

II. Insurance companies, not agents:Life insurance, stock, and mutual companiesAccident, stock companies onlyFire, stock companies onlyMarine, stock companies onlyAccident, fire, and marine, mutualFidelity and bonding

All other insurance companies, n. p. d.,1 and combinations.

Total, insurance companies

All other finance, n. p. d.,1 and combinations of I and II, etc.

Grand total, financeALL OTHER.

All other active concerns whose business can not be identifiedwith any main division; also combinations of main divisionswhen the main business is not given

Concerns in liquidationInactive concerns

Grand total, all other concerns..

Grand total

1 N. p. d.—Main business not precisely defined.

3822,374

6,502

15,723

9,1587,2517,9982,1511,718451

9,94830,556

69,231

183682391827210

378

1,168

2,414

2241,507

4,462

11,392

8,7006,8397,5201,9541,387281

6,84416,365

49,890

10561199151317

262

780

72,813 52,275

9,721335

28.039

38,095

320,198

4,238,8258,087,619

29,628,856

123,311,478

109,438,605254,297,50348,982,028118,535,68716,707,7524,655,124

36,373,589126,762,784

715,753,072

3.218,6093,773,53534,572,0391,229,870

24,141,284630,514

26,357,236

93,923,087

38,608,317

8,284,476

5,18510874

5,367

209,634

119,033,6541,286,200211,584

120,531,438

9,411,418,458

287,122502,044

!9,546

9,182,837

6,682,63615,963,8062,750,9557,602,9081,380,950365,538

2,566,92110,224,553

47,538,267

198,932316,560

2,953,344135,585

1,228,93749,821

2,166,449

7,049,628

3,091,610

57,679,505

1,116,7381,285,138

4,212,904

16,644,130

5,458,02618,745,5442,557,6765,681,271655,186531,186

1,560,5066,341,014

41,530,409

112,991147,584

2,538,15740,201571,9273,368

2,291,515

5,705,743

3,021,440

50,257,592

9,325,25791,39915,593

16,899,997127,9665,307

9,432,249 | 17,033,270

743,535,888 I 1,431,805,690

1,403,8601,787,182

6,202,450

25,826,967

12,140,66234,709,3505,308,63113,284,1792,036,136896,724

4,127,42716,565,567

89,068,676

311,923464,144

5,491,501175,786

1,800,86453,189

4,457,964

12,755,371

6,113,050

107,937,097

20,225,254219,36520,900

158

2,040

4,331

458412478197331170

3,10414,191

19,341

787403

1413

116

809

1,359,8041,963,675

6,455,967

20,470,453

3,382,1132,514,2301,166,6702,811,7271,927,0741,523,269

18,522,76059,207,949

91,055,792

11,878,929251,772

2,607,07675,526

27,057,73013,917

3,195,902

388 45,080,852

9,012,285

20,538 | 145,148,929

4,536,227

27,965

67,753,3755,546,1084,674,545

26,465,519

2,175,341,578 ,546,241

Xfx

oog

o

Page 67: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

64 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax.

[Income returned for the calendar year ended Dec. 31,1919.]

ALABAMA.

Income class.

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,0001 . .$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to$200,000....$200,000 to $250 000

Numberof

returns.

3,47510,0286,9037,985

2015,181

342,4831,073

88854735927419718610411286

2641398774491714106382

Netincome.

$5,284,25914,484,27415,747, 87919,971,334

652, 86417,711,250

150,54911,042,5655,859, 7695,487, 7453,880, 0803,045, 9342,593, 8632,059, 9642,132, 7511, 294, 3611,505,2111,243, 2434, 563, 3903,071, 3352,371, 4492, 517, 2242,194, 864

918, 777904, 729736, 880521,254282,790883,619356, 759

Exemptions fromnormal tax.

Personalexemption.

$7,206,80010,103, 60017, 772, 20014,870,400

641,00010,944,200

102,8005,458,2002,350,2001,695,2001,112, 600

777,000578, 400417, 000388, 200236,000237,200180,200565,200291, 600171, 800148, 800101,00034, 60028, 80021, 6009,6006,400

19, 6003, 200

$250 000 to $300 000 i i '$300,000 to $400 000$400 000 to $500 000$500 000 to $750 000$750,000 to $1 000 000$1,000,000 to $1,500,000.$1,500,0001 o $2,000,000.$2 000,000 to S3 000 000$3,000,000 to $4,000,000.$4,000,000 to $5 000,000$5,000,000 and over.

Grand total

Dividends.

$73,83465,903

102,719146,16160,530

376, 55347,919

313,024385, 829423, 416377, 836319, 258246,152324,961307,540163, 671214,416150, 308879,631564, 375465,717808, 330340,033375,969192,907188,096159, 99040,178

127,03978, 429

40, 789 133, 470, 965 76, 473, 400 8, 320, 724

Normaltax.

$174,426

199,551

255, 899

210,177133,031136,601114,713104,33699,19077,03886,33854, 99167,61658,457

219,430151, 808124,187111,711136,55838,85759,90943,76425,80919,16258,06721,167

Surtax.

$5,10214, 30719,54223,49224,96724,64431,53521,67228,17426,883

132,681124,322127,158175, 856211, 458109, 527133,058125,028101,96062, 498

231, 003130, 805

2, 782,793 1,885,672

Totaltax.

$174,426

199,551

255,899

210,177138,133150,908134,255127, 828124,157101,682117,87376,66395,79085,340

352, 111276,130251,345287, 567348,016148, 384192, 967168, 792127,76981,660

289, 070151,972

4,668,465

A L A S K A .

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000

8814,240

9922,246

1,000

31416125312311

$1,483, 2436,253,0302,150,2735,006,954

3,333,912

13, 74377, 325

104, 09088,64542,13728, 551(2)(2)(2)(2)(2)

$1,895,0004, 240, 8002,445, 8003,341, 800

1,550, 400

6,20028,00034,00023, 80010, 8005,000

(2)(2)(2)(2)(2)

$33, 054

7078, 432

10, 6843, 653

(2)(2)

$118,997

94, 772

106,600

3021,9902,6122,6691,4621,324

(2)(2)(2)(2)0)

$74322454314287

(2)(2)(3)(2)(2)

$118,997

94,772

106,600

3022,0642,9343,1231,7761,611

SI(2)* Nontaxable. Personal exemption and dividends exceed net income.

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

Page 68: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 65

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

ALASKA—Continued.

Income class.

$15,000 to $20,000$20,000 to $^5,000$25,000 to $30,000$30,000 to $*0,0u0$*0,OOOto$oO,OuO$50,000 t o $b0,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,0001 o $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to$500,000....$500,000 to $750,000....$750,000 to $1,000,000..$1,000,000 to$l ,500,000.$1,500,000 to$2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000to $5,000,000.$5,000,000 and overClasses grouped2

Grand total

Numberof

returns.

213

1

Netincome.

(2)(2)(2)

(2)

. . 1

9,427

Exemptions fromnormal tax.

Personalexemption.

(2)(2)(2)

(2)

Dividends.

(2)

(2)

(2)

i

$280, 131

18, 862,034

$27,200

13,608, 800

$54, 544

111,074

Normaltax.

(2)

(2)

$13,639

344, 367

Surtax.

(2)(2)

.(2)

(2)

$11,965

13,416

Totaltax.

(2)(2)(2)

(2)

$25,604

357,783

A R I Z O N A .

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000....$11,000 to $12,000....$12,000 to $13,000....$13,000 to $14,000....$14,000 to $15,000....$15,000 to $20,000....$20,000 to $25,000....$25,000 to $30,000....$30,000 to$40,000....$40,000 to $50,000....$50,000 to $60,000....$60,000 to $70,000....$70,000 to $80,000....$80,000 to $90,000....$90,000 to $100,000...$100,000 to $150,000..$150,000 to $200,000..$200,000 to $250,000...$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000...$500,000 to $750,000....$750,000 to $1,000,000..,$1,000,000 to $1,500,000]

1,5036,0223,5394,032

522,195

111,21857339023415211175694436249834292876531

$2,438,2829,344,5968,069, 4309,960,600

182,5547,472,173

4trD, you

5.454,8212, 942,8642,387,3471,745,5331,289,5431,053,446

783,502788,946550,779484,132344,914

1,658,392765,429789,960973,554301,217326,068329,837218,061

S3,6,8,7,

4,

2,1,

048,600083,600530; 200091,600136,600432,20026,800

598,800138,600810,200508,000335,800233,800162,400155,80093,20078,00055,600

203,60074,00055,80049,60013,40012,2007,4005,400

$34,70135,33273,92538,12246,00968,65620,306196,393162,161138,579158,095155,05894,30463,702121,91287,50460,03294,208241,953167,911177, 783273, 5221061814136; 59578,10966,340(2)

$130,241

114,278

119,177

106,51364,76655,17753,50944,54540,59433,46832,22723,69822,36212,66384,19636,78638,14848,36613,50913,54718,71511,370

(*)

$2,3876,3049,0569,54410,13810,03511,2749,8069,2707,28246,61732,02042,45371,00928,01739,69249,68636,418(2) i

$130,241

114,278

119,177

106,51367,15361,48162,56554.08950,73243.50343,50133.50431,63219,945130,81368,80680,601119,37541,52653,23968,40147,788(2)

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of the taxpayers.

Page 69: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

66 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

ARIZONA—Continued.

Income class.Number

ofreturns.

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

Grand total 20,495

Exemptions fromnormal tax.

Personalexemption.

Normalj tax.

Dividends.

Surtax. I Total

$731,387 I $6,400

61,434,347 35,947,600

5640,409 121,506 $246,530 { $268,036

3,538,435 1,139,361 j 677,538 1,816,899

A R K A N S A S .

$1,000 to $2,0001$1,000 to $2,000$2,000 to $?,0001$•3,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000 .

2,0304,7466,8346,466319

5,17966

2,9481,350990592404286212159153109932831386170261597514

$200,000 to $250,000..$250,000 to $300,000....$300,000 to $400,000....$400 000 to $500 000$500,000 to $750,000$750,000 to $1,000,000..$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and over .Classes grouped2....

Grand total

1

33,556

12,913,0237,022,86815,722,45916,333,7821,041,22017,771,261

294,81213,188,7887,374,9886,391,0814,432,9093,422,8122,701,2462,227,4481,824,8241,900,5331,471,6801,348,9864,855,1963; 052,0381,666,3932.387,0681,165,284831,178582,817517,905421,314(2)(2)

(-)

840,448

123,704,361

$4,121,100 8223.4044,767,90016,640,60012,073,000

886,00010,984,200

115,2006,468,2002,899,6001,896.8001,286,800871,400611,600446,600342,400330,600219,400196,400608,800289,200126,400148,80056,20032,20017,00015,80011,400(2)(2)

(2)

9,600

66,473,200

52,314273,578110,237269,658406,714246,919340,595397,671386,533330,762334,292294,067287,105243,776236,855258, 382145,848619,781450,376300,712341,821164,804205,542129,22194,32969,705(2)(2)

$90,298

168,064

262,397

256,125162,711167,228138,761118,117106,09487,89075,29084,06963,29966,371246,959166,91890,701143,72772,45849,07233,43731,43226,394(2)(2)

(2) (2)

i1

413., 387

7,628,478

$6,26414,74022,78525,13026,79227,33026,58932,02327,89929,752138,538124,49589,813168,182113,663103,30785,87088,15682,463(3)(2)

(2)

33,162

2,740,974

262,908

1,496,699

$90,298

168,064

262,397

256,125168,975181,968161,546143,247132,886115,220101,879116,09291,19896,123385,497291,413180,514311,909186,121152,379119,307119,588108,857(2)(2)

(2)

296,070

4,237,673

C A L I F O R N I A .

$1,000 to $2,000!$1,000 to $2,000$2,000 to $3,000!$2,000 to $3,000$3,000 to $4,000!$3,000 to $4,000$4,000 to $5,0001

27,03472,07116,67753,7482,16735,857

813

$42,539,891106,603,55838,291,191133,738,1137,286,896

123,719,961

$53,689,60072,682,20039,164,60094,084,5004,568,80071,631,4001,601,600

$2,783,006774,482

4,632, 8551,733,5244,076,2052,667,2302,827,1383, 563, 839

1 Nontaxable. Personal exemption and dividends exceed net income.» Classes grouped to conceal net income and identity of the taxpayers.

$1,383,826

1,561,880

2,014,102

$1,383,826

1,561,880

2,014,102

Page 70: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 67

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax-— Continued.

CALIFORNIA—Continued.

lucerne class.

$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000to $11,000....$11,000to $12,000....$12,000to $13,000....$13,000to $14,000....$14,000to $15,000....$15,000to $20,000....$20,000to $25,000....$25,000to $30,000....$30,000to $40,000....$40,000 to $50,000....$50,000to $60,000....$60,000to $70,000....$70,000to $80,000....$80,000to $90,000....$90,000 to $100,000...$100,000 to $150,000..$150,000 to $200,000..$200,000 to $250,000..$250,000 to $300,000..$300,000 to $400,000..$400,000 to $500,000..$500,000 to $750,000..$750,000 to $1,000,000$1,000,000 to $1,500,000.$l,500,000to$2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and over

Grand total...

Numberof

returns.

22,8688,7606,0323,9962,9892,1321,5961,3261,058

870719

2,2751,179

660788380220155825935

10729196722

2

266,720

Netincome.

$101,986,25948,041,40638,997,79429,839,57725,212,16320,242,67516,710,81615,233,15613,203,64911,733,37910,421,32039,159,87426,125,65318,003,07326,965,36616,997,77712,030,59310,000,3866,101,0924,969,7753,301,462

12,735,6574,951,3854,162,5971,626,9052,340,471

862,1531,090,314

2,380,765

981,170,941

Exemptions fromnormal tax.

Personalexemption.

$45,772,60017,625,40012,331,6007,997,4005,964,0004,260,0003,125,8002,567,2002,066,2001,697,8001,364,8004,389,6002,249,4001,251,2001,492,600

714,800412,200267,200150,400113,20062,000

193,00054,40036,8009,8009,8003,0005,000

4,000

453,613,900

Dividends.

$3,519,4433,916,8973,582,8313,189,5572,979,9812,549,2212,576,9352,724,2911,962,2691,915,9681,764,8698,403,6656, 859,0604,650,1558,423,6894,935,9813,503,9553,378,9522,405,6821,070,5911,643,7034,506,6951,625,9701,104,067

895,855809,429635,107468,330

6,570

Normaltax.

$2,111,9981,107,9531,009,695

908,079822,484745,771659,720629,842581,896519, 756459,976

1,832,5791,248,808

897,6541,287, 709

859,228627,923500,986286,942291,402129,041644,918260,671239,55863,698

125,77618,34449,024

189,076

105,504,158 24,070,315

Surtax.

$42,744116,213154,711186,878199,304204,741221,885224,469228,077227,682

1,127,9571,070,223

971, 4551,919,9921,646,9861,452,7031,458, 2431,027,107

971,879730,107

3,544,8801,769.8011,687,826

721', 2021,075,592

440,176584,820

905,888

24,913,541

Totaltax.

$2, 111, 9981,150,6971,125,9081,062,7901,009,362

945,075864,461851,727806,365747,833687,658

2,960,5362,319,0311,869,1093,207,7012,506,2142,080,6261,959,2291,314,0491,263,281

859,1484,189,7982,030,4721,927,384

784,9001,201,368

458,520633,844

1,094,964

48,983,856

C O L O R A D O .

$1,000 to $2,000!$1,000 to $2,000$2,000 to $3,000!$2,000 to $3,000$3,000 to $4,000!$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000110,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000

910 $13,723 16,813 I 15,438 I 28,280 !099 ! 24,140 I014 I 17,134 | 11,

942,104941,481471,073763,526940,938416,073640,039851,248043,639972,449077,571454,187656,197729,697500,430047,243672,276258,556657, 857291,395566,862,275,327,140,200,059,480910,941,478,432173,859572,432

$18,781,20011,846,20016,995,00020,906,200

739,20014,712,000

303,6008,510,2004,327,6002,957,8001,670,2001,054,000927,800536,600.451,200332,800243,800176,800655,200292,200180,200164,40083,40068,80027,60030,6002,20013,000

$364,83598,366509,910333,991371,228491,338551,987874,953748,658712,292668,338494,188589,548454,099425,797376,791438,501336,623

1,174,484942,258754,105

1,120,147983,383732.080281.312579,542156, 754230; 242

$215,246

305,785

373,310

347,719216,452175,901150,565123,836132,036103,61399,52683,89162,16751,043255,573141,811114,089143,26386,57597,18947,72060,6851,63626,082

$3, 78722,64831,52730,07845,39833,50336,75535,05632,63727,465162,334145,849138,171234,694206,704248,682134,606251,20235,233128,157

$215,246

305,785

"373",' 310

347,719220,239198,549182,092153,914177,434137,116136,281118,94794,80478,508417,907287,660252,260377,957293,279345,871182,326311,88736,869154,239

i Nontaxable. Personal exemption and dividends exceed net income.

Page 71: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

68 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

COLORADO- Continued.

Income class.

$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000.. .$750 000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000to$3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5 000 000 and overClasses grouped2

Grand total

Numberof

returns.

1283111

Netincome.

$1,438,9321,350,485

(2)(2)(2)(2)

1,707,070

57,526 191,001,999

Exemptions fromnormal tax.

Personalexemption.

$17,60011,600(2)(2)(2)(2)

9,400

107,028,400

Dividends.

$659,054867,651(2)(2)(2)(2)

1,317,875

18,640,330

Normaltax.

$63,02442,871

a

30,260

3,551,868

Surtax.

$406,364480,350

(2)(2)

773,525

3,644,725

Totaltax.

$469,388523,221(2)(2)

(2)

(2)

803,785

7,196,593

CONNECTICUT.

$1,000 to $2,000 J, •••$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,0001

$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000..-.$150,000to $200,000....$200,000 to $250,000....$250,000to $300,000....$300,000to $400,000....$400,000 to $500,000

$500,000 to $750 000$750,000 to $1,000,000..$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5 000 000 and overClasses grouped2

Grand total

13,19741,51710,65019,507

5859,401

1175,3882,1891,5891,142

734564457385323278193748412267285131102814725145111936

1

110,409

$19,817,91558,445,92324,289,63448,422,7431,968,876

32,207,006535,663

24,071,12111,938,81110,043,4668,539,1326,215,2045,354,7384,779, 7584,416,1784,030,5043,753,7882,797,074

12,922,3839,167,2207,270,8879,797,6005,858,9535,542,2015,216,1643,513,2872,108,0381,327,0066,212,7011,965,9861,916,390

805,633(2)

(2)

2,677,691

347,329,674

$26,414,20041,872,80025,748,00035,753,2001,006,600

19,322,000240,000

11,116,8004,277,2003,121,4002,201,4001,379,2001,077,200

853,200705,600590,600503,800338,400

1,303,600753,400474,000480,200242,200180,600133,00085,20038,40027,20079,20020,60018,6004,600

(2)

(2)

7,000

180,369,400

$1,134,527204,034

2,063,825701,210

1,384,086838,839319,812

1,444,1162,071,2601,968,5861,860,8441,739,4551,505,7791,420,1131,553,8791,269,7521,170,6031,203,4565,405,6584,203,5033,539,3054,770,6803,085,0462,504,6873,108,6562,158,6231,250,290

700,7103,923,062

764,5681,038,925

558,665(2)

(2)

2,902,534

63,769,088

$657,689

480,713

485,709

479,059223,457195,803215,423166,693157,273146,879132,509131, 765115,41183,060

428,483307,042246,643345,961192,894205,360158,866105,80070,19350,230

207,52195,73966,99224,025(2)

25,395

6,202,587

$10,32731,70345,20946,70353,02758,64364,91068,49073,32261,460

374,606378,180388,049702,676570,541672,963763,725608,305411,908294,895

1,777,552721,561767,424355,909(2)

(2)

1,329,154

10,631,242

$657,689

480,713

485,709

479,059233,784227,506260,632213,396210,300205,522197,419200,255188,733144,520803,089685,222634,692

1,048,637763,435878,323922,591714,105482,101345,125

1,985,073817,300834,416379,934(2)

(2)

1,354,549

16,833,829

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 72: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 69TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOME

CLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

DELAWARE.

Income class.

$1,000 to $2,0001

$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000 .$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000%20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to SI00,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000to $750,000....$750,000 to $1.000,000..$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000 000 and overClasses grouped 2

Grand total

Numberof

returns.

1,4865,6212,1242,993

191,478

670356284143134917550534127

130743855301710977

1863

32122

16,059

Netincome.

$2,389,5497,753,3844,734,3337,413,814

61,6255,046,027

2,968,1252,002,8241,777,6901,067,7441,138,453

862,864786,446574,085661,946556,133389,516

2,275,6461,639,4281,034,2281,873,6831,339,328

929,331640,726683,439601,813667,327

2,190,3761,118,573

669,815

1,018,001874,201

(2)(2)(2)

Exemptions fromnormal tax.

Personalexemption.

$3,075,0005,682,4005,284,0005,664,200

52,4003,136,200

1,383,600736,800601,000291,400249,400182,200151,40098,200

105,00078,60053,800

263,200151,60071,600

106,20057,60027,20018,20017,00015,6009,200

28,4009,6004,800

6,0004,000

(2)(2)(2)

Dividends.

$42,38546,30334,83198,86920,04980,663

166,233226,675183,740246,322290,104184,260171,021103,574230,628168,08799,139

671,441492,753455,563678,893599,260753,082423,298401,570355,419386,778

1,439,785825,925315,194

1,112,8231,403,142

(2)

Normaltax.

$81,348

67,353

72,586

57,28740,77038,19527,19831,58426,87025,85722,42421,76020,17715,54191,34972,46739,63975,19253,31215,81516,65819,76017,07020,42363,41420,88228,443

(2)(2)

5,160,776 ; 5,000

62,901,249 27,620,800

6,180,663

18,888,472

6,301

1,089,675

Surtax.

$2,2374,3295,6848,5538,471

10,7878,429

11,36511,1208,401

67,27166,99955,365

132,073129,043113,56693,371

119,733120,608149,247626,174419,461274,419

486,870447,767(2)(2)(2)

3,024,435

6,405,778

Totaltax.

$81,348

67,353

72,586

57,28743,00742,52432,88240,13735,34136,64430,85333,12531,29723,942

158,620139,46695,004

207,265182,355129,381110,029139,493137,678169,670689,588440,343302,862

486,870447,767(2)(2)(2)

3,030,736

7,495,453

D I S T R I C T O F COLUMBIA.

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to 14,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000

9,49523,432

3,04710,037

2864,534

1972,7751,298

78151633428720415611612892

344

$11,339,02,532,335,319

6,648,44325,347,059

915,22915,245,004

886,54112,288,4237,004,9065, 079,1313,875,5532,839,0372,743,0992,147, 7581, 790, 6991,446,4471,726,3941,336,0496,013,503

$12,495,2002,3,557,0008,247,000

18,475,200572,200

9,096,200'394, 000 I

5,703,0002,696,2001,577,2001,006,000

631,400560,200392, 600296,200211,000247, 200171,800642,400

$202,067134, 982 $349,467375,300376,305 i 264,831368 479247,165 236,808508,613 [ .525,372 245,717569,819 - 150,425587,394 ! 111,988450,827 1 117,380361,392 ! 100,839411,914 j 100,131371,222 | 82,974376,278 | 69,923378,288 | 54,141365,622 1 71,734272,373 1 59,814

1,418,634 279,838

$4,93814,53420,81421,38727,22126, 56426,21524,83533,89430,483

177,734

$349,467

264,831

236,808

245,717155,363126,522138,194122,226127,352109,53896,13878,976

105,62890,297

457,572

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 73: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

70 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

DISTRICT OF COLUMBIA—Continued.

Income class.

$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000....$750 000 to $1,000,000.$1,000,000 to $1,500,000.$1 500 000 to $2 000,000$2 000,000to $3,000,000$3 000 000 to $4 000 000$4 000 000 to $5 000,000$5 000,000 and over. .Classes grouped 2

Grand total

Numberof

returns.

16110111155411416121121

541211

58,616

Netincome.

$3,601,7722,755,1473,810,5812,528,8712,224,993

906,7801,204,4941,028,2801,038,1472,572,396

843,389876,861(2)(2)(2)(2)

1,999,774

166,399,104

Exemptions fromnormal tax.

Personalexemption.

$302,400191,400202,200100,60074,00024,20026,40021,00018,20033,600

9,6005,600

(2)(2)(2)(2)

6,000

87,987,200

Dividends.

$977,467684,379

1,056,278734, 709688,517379,951612,529448,444441,728

1,214,549433, 958*649,416(2)(2)(2)(2)

312,427

16,936,398

Normaltax.

$162,757136,529192,045128,748113,12741,43944,12342, 84847,583

116, 80827,56215,597(2)(2)(2)(2)

133,032

3,498,208

Surtax.

$147,512147,514274,027249,382269,947133, 214209,152204,941229,701739,356299, 847356,158(2)(2)(2)(2)

Totaltax.

$310,269284,043466,072378,130383,074174,653253,275247,789277,284856,164327,409371,755(2)(2)(2)(2)

;

1,003,255

4,672,625

1,136,287

8,170, 833

FLORIDA.

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,000i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000... .$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000.$300,000 to $400,000.$400,000 to$500,000....$500,000 to $750,000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.

1 Nontaxable . Persi2 Classes grouped to

3,5556,9363,5376,081

2374,345

1142,4271,049

770404289247165

.1301227866

238106766032145822811

$5,564,3899,965,4048,053,012

15,237,601798,061

14,938,709514,115

10,929,3715,517,2414,720,1433,011,8722,448,2732,342,0911,728,4081,492,3611,512,9591,054,045

956,0374,105, 6582,346,4472,079,3452,074,0451.424,141

757, 778327,696591,005166,947186,309

1,008,106

$7,533,8006,989,0008,628,200

11,518,400465,400

9,381,200234,600

5,218,4002,145,4001,538, 800

861,800593,000521,400360,200263,200267,200171,200132,400507,600216,200158,000124,60063,80029,4009,200

15, 6004,6005,400

15,400

$235,35956,838

495,286167,963397, 696204,312384,125232,568345,645448,669316,291310,205265,606207,334272,055179,440148,498237,939661,615522,939649,812687,377426,468188,33469,375

290,15467,36923,875

499,647

$117,

" "146,

407

587

214,350

219,120,109,88,83,87,68,58,67,46,37,

199,114.92;

104.69;41,20,23,

7,12,38,

(2) (2)(2)

$4,6979,605

15,60018,39723,18520,59521,42225,15420,64220,489

117,51696,000

112,178149,147137,518 !91,493 '48,938

100,45832,35940,643 '

295,254

(2)

$117, 407

"i46,587

214,350

219,432124,801119,046104,107101,587110,26789,02579,50192,16767,03158,208317,407210, 301205,102253;316206,900132,58369,373124,02239,58752,851333,439

(2)

ional exemption and dividends exceed net income,conceal net income and identity of taxpayers.

Page 74: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 71

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, shoiving for each class the number of return*, net income, personalexemption, dividends, and tax—Continued.

F L O R I D A—Continued.

Income clas;;.

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

Numberof

returns.

Netincome.

Exemptions fromnormal tax.

Personalexemption.

Grand total [ 31,107

$1,511,407

107,362,976

18,000

57,981,400

Dividends.

$1,253,419

10,246,213

Normaltax. Surtax. Total

tax.

$19,304 | $755,3

G E O R G I A .

2,206,411 2,156,678

$774,692

4,363,089

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000i$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8.000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 t o $70,000$70,000 t o $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200 000....$200,000 t o $250,000....$250,000 to $300,000....1300,000 to $400,000....

$400,000 to $500,000....$500 000 to $750,000 . . .$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5 000 000 and overClasses grouped2.. .

Grand total

6,8548,9049,101

10,484359

9,305152

5,6452,1301,417

93067348835528220920416252725112616780452118136

15312

1

58,930

$10,653,17213,118,58220,873,59526,167,5461,215,211

31,956,100650,982

24,987,93811,305,2418,818,3596,963,5745,707,9104,631,5893,712,3003,231,5932,607,5162,748,0442,339,8709,109,8615,603,6913,412,7435,744,3033,548,8062,495,4921,357,6251,345,6281,096,746

575,0451,787,672

509,726

(2)

1,195,499

219,471,959

$14,246,0008,927,400

22,993,00018,685,000

8,42,20019,229,400

289,20012,150,8004,344,4002,903,6002,013,2001,447,0001 053,000

749,200581,000423,000429,400357;800

1,093,000516,000255,400347,600150,80085,20037,60038,00026,20011,80029,0006,200

(2)(2)

(2)

7,200

114,268,600

$286,84484,501

405,505407,995407,655617,004373,711839,078722,019686,020698,583584,030614,763544,633484,885417,806382,695354,533

1,798,2511,168,921

857,5561,511,315

862,385672,871559,798252,809236,513264,056391,33481,479C2)(2)

(2)

$165,604

285,999

486,397

483,367255,956222,481205,447192,738175,042142 806131,085109,429124,475111,338421,449278,066159,111300,632191,521133,42161,53679,11264,90722,524

102,01032,827(2)

(2)

683,757

18,253,305

47,789

4,987,069

$6,66321,45237,20943,40846,30345,84546,84644,65253,72051,207

262,699230,311184,251409,164341,156309.650199;832231,857215,345129,255502,239181,977(2)(2)

(2)

551,982

4,147,023

$165,604

285,999

486,397

483,367262,619243,933242,656236,116221,345188,651177,931154,081178,195162,545684,148508,377343,362709,796532,677443,071261,368310,969280,252151,779604,249214,804

(2)(2)

(2)

599,771

9,134,092

H A W A I I .

$1,000 to $2,000i.$1,000 to $2,000...$2,000 to $3,0001.$2,000 to$3,000...$3,000 to $4,000i..

7831,746

7231,807

98

$1,212,0242,568,9541,699,7564,543,629

327,724

$1,698,0001,720,4001,880,6003,114,600

215,000

$118,23855,418

141 62794,864

213,575

$35,610

53,700

$35,610

53,700

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 75: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

72 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

HAWAII—Continued.

Income class.

$3,000 to $4,000$4,000 to $5,000i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8.000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000....$11,000 to $12,000....$12,000 to $13,000....$13,000 to $14,000....$14,000 to $15,000....$15,000 to $20,000$20,000 to $25,000....$25,000 to $30,000....$30,000 to $40,000....$40,000 to $50,000....$50,000 to $60,000....$60,000 to $70,000....$70 000 to $80,000....$80,000 to $90,000....$90,000 to $100,000...$100,000 to $150,000..$150,000 to $200,000..$200,000 to $250,000..$250,000 to $300,000..

--

$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000....$750,000 to $1,000,000$1,000,000 to $1,500,00$1,500,000 to $2,000,00$2,000,000 to $3,000,00$3,000,000 to $4,000,00$4,000,000 to $5,000,00$5,000,000 and over..

0.0.0.0.0.

Classes grouped2

Grand total...

Numberof

returns.

1,32034

6872091549066594130282116594016361512131174531

2

8,136

Netincome.

$4,545,920153,637

3,052,0991,127,0711,004,668

674,486563,360561,163428,953343,334346,889282,001231,825999,628878,834436,669

1,262,265656,797638,815854,837828,377591,671376,325575,905511,479(2)

(2)

885,271

33,164,366

Exemptions fromnormal tax.

Personalexemption.

$2,827,80061,200

1,428,800400,200279,600165,600125,400111,00080,60047,40055,80037,60029,800

107,40069,60032,00061,20026,80023,40026,60019,2007,2007,6006,6004,000

(2)

(2)

4,000

14,675,000

Dividends.

$169,351144,849183,880209,443279,136221,500165,753187,475163,274141,494102,573116,86876,478

427,816511,43,4236,130718,078497,801533,864453,733645,241510,877282,329260,721339,123(2)

(2)

827,235

9,030,178

Normaltax.

$65,170

58,14820,03020,86113,87414,58414,48511,6479,018

11,6688,1148,317

32,49922,97813,09534,44214,0486,425

28,18413,2755,9736,953

23,83513,147

;(2>

Surtax.

$3242,4643,5944,3095,6055,2475,0285,8565,4975,107

28,27635,56223,42992,35662,55575,689

128,131142,972116,40482,946

157,021182,962(3)

(2)

9,114

569,194

404,666

1,576,000

Totaltax.

$65,170

58,14820,35423,32517,46818,89320,09016,89414,04617,52413,61113,42460,77558,54036,524

126,79876,60382,114

156,315156,247122,37789,899

180,856196,109(2)

(2)

413,780

2,145,194

I D A H O .

$1,000 to $2,000!$1,000 to $2,000$2,000 to $3,0001

$2,000 to $3,000$3,000 to $4,000l

$3,000 to $4,000$4,000 to $5,000!$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000

2,6454,5223 0003,756

2313,163

361,859

8465102481441087365403725812710142

3

$4,240,0846,533,4666,956,5619,403,289

764,75310,972,508

.158,4318,227, 7824,574, 7073,275,4821,849,5721,223,4661,021,878

• 763,215744,860497,348496,899364,025

1,376,623619,012279,405481,34288,323

202,673

$6,045,0004,567,2007, 748,6006,802,200

699,2006,860,400

105, 2004,110,0001,815,0001,081,400

548,200322,800240,400162,000139,80092,00083,00052,800

169,00056,40023,80030,2004,800

6,666

$24,22114,663

146,80562,575

204,942161,51453,560

169,17554,635

100,814122,635136,98889,33276,84879,94352,15870,32022,474

278,938126,86265,931

111, 35512,503

40,203

$78,405

103 809

i59,675

158,236108,61182,02256,88340,44438,98730,84432,39822,16421,15719,23362,99031,10913,99424,3775,362

i2,337

$3,9578,7539,5079,2519,8629,197

10,7288,7839,5288,090

38,28726,60615,53934,5708,448

3i,240

$78,405

103 809

159,675

158,236112,56890,77566,39049,69548,84940,04143,12630,94730,68527,323

101,27757,71529,53358,94713,810

43,5771 Nontaxable. Personal exemption and dividends exceed net income.* Classes grouped tc conceal net income and identity of taxpayers.

Page 76: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 73

TABLE 10.-PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

IDAHO—Continued.

Income class.

$70,000 to $80,000$80,000 to $90,000$90 000 to $100,000$100,000 to $150,000$150,000 to $200,000....$200 000 to $250,000..$250,000 to $300,000...$300 000 to $400 000$400,000 to $500 000$500 000 to $750 000$750 000 to $1,000 000$1,000,000 to $1,500,000$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000to$4,000,000$4,000,000 to $5,000,000.$5 000 000 and overClasses grouped2

Grand total

Numberof

returns.

11

1

21,448

Netincome.

(2)

Exemptions fromnormal tax.

Personalexemption.

(*)

(2) (2)

Dividends.

(2)

Normaltax. Surtax.

(2) (2) j (2)

$356,836

65,472,540

$6,400

41,771,800

$39,334

2,378, 728

i

$24,297

1,127,334

$105,343

347,6S9

Totaltax.

(2)

$129,640

1,475,023

I L L I N O I S .

$1,000 to $2,000!. .$1,000 to $2,000$2,000 to $3,000! ,$2,000 to $3,000$3,000 to $4,0001

$3,000 to $4,000.,$4 000 to $5 000!$4,000 to $5,000$5,000to$6,000.., ...$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000to$10,000. . . .$10,000 to $11,000....$11,000 to $12,000....$12,000 to $13,000....$13,000 to $14,000....$14,000 to $15,000....$15,000 to $20,000....$20,000 to $25,000....$25,000 to $30,000....$30,000 to $40,000....$40,000 to $50,000....$50,000to $60,000....$60,000 to $70,000....$70,000 to $80,000....$80,000 to $90,000....$90,000 to 1100,000...$100,000 to $150,000..$150,000 to $200,000..$200,000 to $250,000..$250,000 to $300,000..$300,000 to $400,000..$400,000 to $500,000..$500,000 to $750,000..$750,000 to $1,000,000$1,000,000 to $l,500,00($1,500,000 to S2,000,00($2,000,000to$3,000,00($3,000,000 to $4,000,0(M$4,000,000 to $5,000, (XX$5 000,000 and over

Grand total.. .

).1).).

41,90189,76829,41087,1721,352

64,955513

46,99216,71610,1526,9404,8073,3332,6281,9161 5761,2551,0493 5331,898

9941,227

66043826017211791

236783110221265

2

2

422,229

$65,507,992129,026,37067,316,900

218,280,1764,497,170

224,397,8292,355,528

209,904,04793,989,43265,480,02551,669,59240,504,88831,603,11027,525,94322,019,37519,681,69416,915,37715,198,95161, 672,72142,464,86127,161,05542,170,87429,314,78323,902,19816,788,63512,847,9559,902,2958,624,878

28,250,60413,276,0326,805,6512,731, 7907,668,3575,288,1913,657,6084,405,950

3,179,843

6,807,761

1,662,796,441

$88,379,80089,284,60073,400,200

154,265,6003,672,600

131,989,400950,800

97,469,60035,144,20021,220,80014,304,6009,907,0006,795,8005,319,2003,857,4003,157,8002,525,0002,088,0006,957, 4003,713,0001.929,20021338,4001,248,200

810,800496,600329,200225,000162,800429,600138,40057,00019,20049,00022,400

9,40010,200

4,200

4,400

762,686,800

$741, 721842,285

1,344,6922,534,7161,600.5223,649' 7242,435,1815,900!,5244,655', 5225,359,3314,352,5954,899,8655,017,5103,310,3313,227,1772,957,4522,651,0863,039,110

12,131,4688,910,9738,489,453

13,535,20210,241,1139,932,3245,462,3655,217,0723,557,7603,817,579

12,849,8567,450,8682,802,3041,444,6235,331,0323,030,1444,053,8623,965,036

1,967,667

1,906,085

184,616,130

$1,624,936 :

2,496,560

3,550,401

4,289,0472,210,2191,659,6601,518,5021,274,2701,217,7411,119,264

918,523859,273757,676677,952

2,842,8992,075,8391,203,7572,007,6341,370,9921,049,356

829,642617,071462,697368,222

1,265,601509,368306,723114,807444,372192,97539,66783,959

' 161,326

388,460

40,449,391

$108,695186,467251,476275,781311,874339,191325,835339,014329,080333,209

1,756,7581,769,2781,468,5333,029, 7092,835,0232,916,4802,465,9402,196,9491,934,0951,914,9527,965,3324,741,0772,756,2041,214,1743,695,0242,713,6812,001,9302,537,103

1,933,917

4,292,064

58,948,845

$1,624,936

2,496,560

3,550,401

4,289,0472,318,9141,846,1271,769,9781,550,0511,529,6151,458,4551,244,3581,198,2871,086,7561,011,1614,599,6573,845,1172,672,2905,037,3434,206,0153,965,8363,295,5822,814,0202,396,7922,283,1749,230,9335,250,4453,072,9271,328,9814,139,3962,906,6562,041,5972,621,062

2,035,243

4,680,524

99,398,236

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 77: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

74 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

INDIANA.

Income class.

$1,000 to $2,000 i$1,000 to $2,000-$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000 ,$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000 ,$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000 . .$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000....$100,000 to $150,000...$150,000 to $200,000...$200,000 to $2-50,000...$250 000 to $300,000...$300,000 to $400,000...$100 000 to $500,000...$500,000 to $750,000...$750,000 to $1,000,000. .$l,000,000to$l,500,000.$1 500 000to$2 000,000$2,000,000to$3,000,000.$3,000,000to$4,000,000.$4,000,000to$5,000,000.$5 000,000 and over...

Grand total

Numberof

returns.

15,80527,49514,81530,437

58618,362

18410,6373,8122,0401,324

8666575003992852373026103542211917966322415112483

2

Netincome.

$24, 740, 11140,565,36134,042,81476,703,1471,954,181

63,069,6^2813,231

47,443,22420, 748,23812,876,8149,824,9427,349,3896,218,4025,239,4584,578,3133,569,9893,190,5704,384,530

10,490,3987,883,4276,033,4576,550,7093,519,1373,629,8272,078,3801,807,5821,265,6741,038,8012,928,1661,435,299

676,822

673,236

130,383 417,323,251

Exemptions fromnormal tax.

Personalexemption.

$33 124,00027,609,00036,805,60056,365,2001,164,800

37,827,800381,400

22,263,8007,896,2004,107,4002,541,2001,798,8001,347,2001,042,600

814,400576,000473,400627,800

1,225,000690,200443,400378,200162,800123,00063,20046,00031,40024,00045,60016,8006,400

4,400

240,027,000

Dividends.

$429,002369,369

1,049,972866,714789,798

1,694,157573,225

2,018,0791,319,1701,523,3921,248,6571,143,8561,148,084

879,823971,864

1,019,851653,717

1,592,5632,743,6052,309,1161,772,8492,130,7271,260,4551,593,606

569,964403,376534,776373,829

1,028,265388,207245,980

312

Normaltax.

Surtax.

$510,316

788,219.

943,512

920,991449,097295,511266,266229,295211,267194,546170,234140,614133,704135,560440,743345,495274,764302,222165,260149,166103,848104,45052,57150,101

143,25187,59833,489

53,144

$17,15535,12550,85855,71360,92464,55767,01961,57062,05797,025

303,355323,912322,727466,002346,812445,891306,819313,575248,605229,970838,710527,847278,623

321,160

. i

34,646,360 7,695,234 5,846,011

Totaltax.

$510,316

788,219

943,512

920,991466,252330,636317,124285,008272,191259,103237,253202,184195,761232,585744,098669,407597,491768,224512,072595,057410,667418,025301,176280,071981,961615, 145312,112

374,304

13,541,245

I O W A .

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,000i$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000......$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000

3,74520,3133,02928,415

23432,205

2224,0177,0664,9062,4181,7761,31787263247735831082533018817670

$6,041,83129,539,4877,002,48173,159,447

757,441112,056,728

102,630107, 707,28538,995,90032,114,87118,020,28715,043,25212,490,3809,128,6357,261,5775,946,8264,819,8324,479,35714,043,2967,351,9425,098,7325,987,3153,085,948

$8,531,60020,267,6007,962,200

54,335,200762,800

67,631,00051,200

51,158,20016,072,80011,090,4005,398,0003,935,0002,906,2001,864,0001,354,2001,021,800742,600670,400

1,699,200665,000379,800361,000136,800

$38,960348,68952,166356,696

967,89955,623

2,102,4911,157,7311,108,7051,159,711929,203811,278833,468779,540621,484504,817637,235

2,330,5221,655,7011,453,4401,851,6531,234,918

$367,591

"728," 794'

1,736,531

2,192,867991,905862,115564,667540,189

. 492,600383,341313,635273,685229,838208,670686,337356,164235,820285,419127,800

$39,310103,41893,090113,965123,967113,956106,218101,76293,16397,913404,527304,713270,387422,190291,450

$367,591

728,794

1,736,531

2,192,8671,031,215

965,533657,757654,154616,567497,297419,853375,447323,001306,583

1,090,864660,877506,207707,609419,2:0

1 Nontaxable. Porsonal exemption and dividends exceed net income.

Page 78: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

IOWA—Continued.

Income class.

$50,000 to $60,000$60,000 to 170,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100.000$100,000 to $ 150,000....$150,000 to $200,000....$200,000 to $250,000....$250 000to $300,000. .$300,000 to $400,000....$400 000 to $500,000.$500 000 to $750,000..$750,000 to $1,000,000..$l,000,000to$l,500,000.$l,500,000to$2,000,000$2,000,000to$3,000,000$3,000,000 to $4,000,000.$4,000,000to$5,000,000$5 000 000 and over

Grand total

Numberof

returns.

4!151467

102

Netincome.

$2,209,731963,357

1,047,215497,349661,087

1,211,095337,740

133,796

Exemptions fromnormal tax.

Personalexemption.

$79,60028,60026,4008,600

14,20017,0003,000

Dividends.

SI, 103,475408,937591,452230,761240,260788,704170,413

Normaltax.

$80,31641,42337,94219,82133,83733,47212,550

i

Surtax.

$265,421139,352180,60195,620

146,331342,870120,154

Totaltax.

$345,737180,775218,543115,441180,168376,342132,704

1

527,163,054 259,174,400 24,525,932 11,837,329 3,970,378 15,807,707

K A N S A S .

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,000 iS2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9.000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000to $15,000......$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90',000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000to $300,000....

7,71511,9825,490

18,519172

13,95925

9,9922,6781,7271,106

65144935126022317011336917810095592512544

1223

$300,000 to $400,000.... 1 -$400,000to $500,000....$500,000 to $750,000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped2

Grand total

1

76,451

$11,944,27317,256,01212,576,76246,915,434

543,11948,183,975

109,62344,631,21614,664,24910,857,8748,215,7585.521,9744, 262,8223,681,4722,983,2052,772,8322,289,2081,635,8466,307,3663,940,6862,715,7143,288,1082,634,9611,346,232

754,063371,015331,693387,272

1,357,629356,751(2)

(2)

2,131,505

264,971,649

$16,848,60011,880,20013,239,80034,260,000

452,60029,239,000

31,80021,398,0005,567,6003,508,6002,162,6001,388,000

917,400731,200552, 400470,800357,600234,600758,800358,600195,000184,800112,40047,60021,00011,6007,6007,400

24,2003,200

(2)

(2)

8,600

144,981,600

$151,53795,084

199,212347,28091,220

420,18178,407

975,490982,158655,730638,354542,313472,973395,990382,990269,829304,437349, 445951,099682,924441,213541,303346,340232,768120,917110, 88682,23912,839

270,14396,057(2)

9,320

11,250,676

$239,104

491,889

747,043

892,366323,230270,197253,839190, 890160,936149,943129,660126,000104,87267,954

308,629219,201150,175188,962161,61580,74147,02520,13418,86428,74383,73520,998(2)

(2)

168,410

5,645,155

$13,98529,11439,45741,81842,24445,62244,02046,99343,93235,252

179,925161,629144,822235,348253,293160,542107,44863,44565,02887,009

364,629130,802(5!)

1,156,803

3,493,160

$239,104

491,889

747,043

892,366337,215299,311293,296232,708203,180195,565173,680172,993148,804103,206488,554380,830294,997424,310414,908241,283154,47383,57983,892

115,752448,364151,800(3)

(«)

1,325,213

9,138,315

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

70662°—22 6

Page 79: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

76 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

KENTUCKY.

Income class.

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000i$2,000 to $3,000$3,000 t o $4,000i$3,000 to $4,000$4,000 to $5,0001$4,000 t o $5,000$5,000 to $6,000$6,000 t o $7,000$7,000 t o $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 t o $13,000$13,000 to $14,000$14,000 to $15,000$15,000 t o $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 t o $50,000$50,000 to $60,000$60,000 t o $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000$750,000 to $1,000,000. .$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5 000,000 and overClasses grouped 2 . .

Grand total

Numberof

returns.

6,6079,4337,293

11,676443

9,088100

6,5232,2211,5311,034

6585013602841921911484512221161195227231311482

1

Netincome.

$10,281,75814,086,97216,564,23329,589,0621,495,466

31,102,601437,770

29,252, 89312,103,3129,731,3217,515,6525,579,1844,737,8063,773,8163,255, 5692,395, 5832,569,3672,145,2807,714,1004,977,2333,173, 5054,046,5262,325,5461,492, 7871,502, 916

965,667935,314377,730

1,051,784(2)

(2)

59,332

79f),f>09

215,977,422

Exemptions fromnormal tax.

Personalexemption.

$13,370,4009,387,000

18,317,80020,629,200

1,057,20018,497,800

200, 20013,277,8004,413,0002,986,6001,993,4001,367,6001,018,400

735,400576,600398, 800400, 800310,200906,200430,200230,800235,000104,40051,80039,00026,40022,6008,800

14,600(2)

( 2 )

Dividends.

$567,224160, 591662,776525,989563,906941,162275,261

1,227,093936,045

1,051,672966,901979, 510802,618596,136677,089538,793482, 881314,959

1,744,1401,381,029

997,1271,203,969

609,173548,025712,199558,722236,000100,013279,844(2)

(2)

Normaltax.

$186,887

343,768

473,065

597,530262,046230,438200,361176,182165,607144,407126,30891,015

105,107105,722343,891225,460141,538188,422118,27669,55857,47924,48553,81320,99966,830(2)

Surtax.

$16,13527,40835,66842,32247,95246,35247,74440,73549,, 74147,010

221,686207,392171,182285,733226,896182,869223,625165,308186,75683,519

319,471(2)

(2) ! (2)

TotaLtax.

$186,887

343,768

473,065

597,530272,181257,84$236,029218,504213,559190,759174,052131,750154,848-152,732565,577432,852312,720474,155345,172252,427281,104189,793240, 569104,518386,301(2)

(2)

6, 100

111,014,400

202,281

20, S13,128

4S.9S5

4,568,179

357,701

3,027,205

406,686

7,595,384

T.OITTSIANA.

$1,000 to $2,0001...$1,000 to$2,000....$2,000 to$3,000i...$2,000 to $3,000....$3,000 to $4,000i...$3,000 to $4,000....$4,000 to$5,000i...$4,000 to $5,000....$5,000 to $6,000$6,000 to $7,000....$7,000 to $8,000....$8,000 to $9,000$9,000 to $10,000$10,000 to$11,000...$11,000 to $12,000...$12,000 to $13,000...$13;000 to $14,000...$14,000 to$15,000...

6,20514,1806,6859,139278

5,511131

2,8601,8821,350884554463321274232222154

$9,386,69119,207,12615,197,21322,631,349

920,53018,932,650

580,64212,733,79010,025,9788,588,5066,567,7024,693,4674,395,4323,368,6093,148,8542,891,9302,995,7112,228,643

913,071,40014,291,00016,892,20017,419,800

693,60011,876,400

268,6006,149,4003,667,8002,713,6001,854,6001,191,800

987,800661,200580,400502,000464,800335,000

$230,33059, 711

441,971167,885227,322482,889463,477410,129651,328653,818531,958491,643559,468355,953466,157488,136462,898335,003

201,524

207,415

264,375

248,391208,223204,961192,893163,477159,837142,582135,788122,793137,864103,858

i Nontaxable. Personal exemption and dividends exceed net income.8 Classes grouped to conceal net income and identity of taxpayers.

$8,32024,34233,25635,39143,65241,47746,54549,29160,96748,632

$201,524

207,415

264,375

248,391216,543229,303226,149198, 868203.489184,059182,333172,084198,831152.490

Page 80: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 77TABLE 10.—PERSONAL RETURNS- DISTRIBUTION BY INCOME

CLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and fax—Continued.

L O U I S I A N A - Continued.

Income class.

$15,000 to $20,000$20,000 to $25,000.$25,000 to $30,000$30,000 to $40,000......$40,000 to $50,000......$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90.000$90,000 to $100,000.....$100,000 to $150,000....$150,000 to$200,000....$200,000 to $250,000 . . .$250,000 to$31)0,000....$300,000 to $400.000....$400,000 to $500,000....$500,000 to $750.000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2.000,000$2,000,000 to $3^000,000.$3,000,000 to $4,000,000$4,000,000 to 15,000,000.$5,000,000 and over. . . .

Numberof

returns.

284166225976341272163417

Exemptions from jnormal tax.

Income.

554 $9,600,774 $1,170,200 $1,561,4276,305,5454,557,0787,779,9154,318,1473,429,3262,651,0661,978,0071.767,335576,717

4,068,1053,032,129l'. Ill, 935

587,400355,400449,200208,400127,80069,00058,40038,60012,00069,00032', 4008- 800

2,082,900. i 11,000

, ,1,203,193987,504

1,746,819964,075834,950773, 782555,953488, 481153,192769.203

1,204; 09015,643

Normaltax.

$470,326329,981245,204413,041248,015196,186141, 867106, 708105,90132,432

254,684145,40495,915

Surtax.

$279,750259,592245,030566,229418,669417,011387,898334,113345,919130,075

1,145,8971,111,895

454,711

Totaltax.

$750,076589,573490,234979, 270666,684613,197529, 765440,821451,820162,507

1,400,5811,257,299550,626

',098 116,956 : 1,003,392 1,120,348

Grand total I 52,871 j 201,753,808 j 96,819,000 j 19,315,486 5,396,601 ! 7,492,054 12,888,655

M A I N E .

$1 000 to $2 000 *.$1000 to $2,000$2,000 to $3,0001$2 000 to $3,000 .. ..$3,000 to $4,000!$3 000 to $4 000$4 000 to $5 000! .$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000....$8,000 to $9,000$9,000 to $10,000.......$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000.$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90.000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000....$200,000 to $250,000....$250 000 to $300 000$300,000 to $400,000....1400,000 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.

3,9769,1464,4975,944260

4,31987

2,724982710444267218137121956882179987265331615452

11

11

i

$5,977,01712,844,92110,411,55914,838, 617

869,65714, 803, 052

395,08012, 298, 0935,303,9584,511,1793.298,1962,262,8282,068, 8331,432,9391,389,5351,182,496

916,0731,189,5113,075,8292,201,8971,969,1622,255,7501,471,693

869,354975,537298,447420,385185,745837,118

88(2)

$8,098, 2009,136,60010,020,80010,904, 400

575,2009,015, 200

148,6005,637, 4002,033,6001,452,200

885, 000528, 800421, 600271, 200231,400182,800121,600159, 800333,000174,200137,800115,60063,60031,20027,4007,4005.0002,00011,400

8(2)

$326,672100, 999536,115192,628295, 039383, 989266, 070532 080564, 034543, 640653,219513,866439, 464337,630332,549290,246334,960267,429

1,066,192777,693755, 385839,845751,615526,928

' 439,95686,618

318,328110,485541,714(2)(2)

8(2)

$153,185

153,824

218, 252

245,533101,63194,44177,93963,86267,36447,48751,06444,99229,94347, 849111,27885,37582,32596,88052,29823,08638,32915,6547,6816,42223,428(2)(2)

(2)

(2)

S3,96712,13817,04919,16520, 69617, 72120, 35020,14217,87226,20289,32692,275108,970163, 457141,649111, 843145,38151, 42282, 23440,395235,870(2)(2)

i.2)(2)

$153,185

153,824

218,252

245,533105,598105,57994,98883, 02788, 06065,20871,41465,13447,81574,051

200,604177,650191,295260,337193,947134,929183, 71067,07689,91546,817

259,298(2)(2)

(2)

(2)

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net incomes and identity of taxpayers.

Page 81: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

78 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, shouting for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

M A I N E - Continued.

Income class.

$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5 000 000 and overClasses grouped2..

Grand total

Numberof

returns.

34,578

Netincome.

$2,008,064

112,562,525

Exemptions fromnormal tax.

Personalexemption. Dividends.

j$8,800

61,341,800

$1,076,504

14,201,892

Normaltax. Surtax.

$71,399

2,011,521

$1,019,231

2,457,355

Totaltax.

$1,090,630

4,468,876

M A R Y L A N D .

$1,000 to $2,0001. . . .$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000*to $9,000$9,000 to $10,000$10,000 to $11,000....$11,000 to $12,000....$12,000 to $13,000....$13,000 to $14,000....$14,000 to $15,000....$15,000 to $20,000...,$20,000 to $25,000....$25,000 to $30,000....$30,000 to $40,000$40,000 to $50,000....$50,000 to $60,000....$60,000 to $70,000....$70,000 to $80,000....$80,000 to $90,000....$90,000 to $100,000...$100,000 to $150,000..$150,000 to $200,000..$200,000 to $250,000..$250,000 to $300,000..$300,000 to $400,000..$400,000 to $500,000..$.500,000 to $750,000..$750 000 to $1,000,000

$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5 000 000 and overClasses grouped2

Grand total

12,45735,4389,157

25,570554

14,30679

6,3053,0402,0011,431

8976665674253723112688905233043051729847392826621882112

3

110,373

$18,863,88950,184,98120,927,40263,776,743

1,823,20648,863,242

358,77227,947,68516,613,60312,8S2,80610,642,3207,614,3446,334,5595,991,6264,896,7194,640,9754,205,3863,906,753

15,397,02111,657,8198,300,193

10, ,507,1247,750,5425,409,9143,011,9912,919,4492,393,7242,455,3637,473, 2973,137,0851,796,911

521,915(2)(2)(2)

(2)

5,465,413

398,672,772

$24,834,00035,660,80022,479,00046,832,0001,309,000

29,164,600147,800

12,124,2006,050,2004,015,2002,851,8001,776,8001,329,4001,094,200

859,600724,000611,200512,200

1,727,200996,400585,600558,800329,800192,40090,60073,00056,20049,400

113, 40030,20010,4004,200

(2)

(2)

( 2 )

12,800

197,212,400

$487,714343,293657,850986,466796,002

1,535,602321,668

1,946,8571,154,6241,305.2941,296,7781,081,420

907,4441,007,172

758,323975,497747,53489S,156

2,967,9492,735,9322,370,5872,803,3442,307,7771,351,6881,131,654

910,148619,169720,604

2,800,1841,050,303

666,611267,966(2)

(2)

$581,557

651,175

747,391

549,666369,592303,872283,955242,779232,725230,006201,797189,695184,025163,148732,312573,810405.067529, 803393,599297,796140,055148,804130,683134,449362,554146,21587,95220,739(2)(2)(2)

(2)

1,387,752 I 131,721

41,299,362 9,166,942

$14,14239,50754,88157,13162,99473,95671,59079,61681,63286,098

447,580480,680447,422750,013755,460665,811438,248503,612476,841543,677

2,119,8211,136,675

738,227228,169(2) '(2)(2)

(2)

3,110,259

13,464,042

$581,557

651,175

747,391

549,666383,734343,379338,836299,910295,719303,962273, 387269,311265,657249,246

1,179,8921,054,490

852, 4891,279,8161,149,059

963,607578,303652,416607,524678,126

2,482,3751,282,890

826,179248,908(2)(2)(2)

(2)

3,241,980

22,630,984

M A S S A C H U S E T T S .

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001*•>,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001

20,06476.57722.16557,5501,601

36,8591,201

$30,114,831113,329.08550,133,997

143,205,4785,578,961

127,111,5755,360,165

$37,988,40076,137,40051,474,200

102,012,8002,834,800

73,082,000l,841,.2OO

$3,794,6241,641,8354,674,5093,0-5,7144,231,8153,580, 5174,412,535

$1,439,441

* 1,522," 326*

"2,015,* 328"

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

$1,439,441

1,522,' 326

2,6i5,*328

Page 82: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 79

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

MASSACHUSETTS—Continued.

Income class.

$1,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $0,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000....$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000and over. . . .Classes grouped 2

Grand total

Numberof

returns.

21,2856,1224,2263,0722,3361,8011,4611,206

955857721

2,5181,4651,0231,089

618388252174124101262115462622107431

268,307

Netincome.

$95,315,82533,706,67927,480,14523,149,62520,019,55117,182,95215,357,35813,906,06312,005,40611,640,19110,515,04843,775,60732,876,73928,269,15037,725,65327,662,55421,276,30516,347,81413,051,79410,564,4679,548,613

31,919,16419,876,81110,185,2497,100,0867,522,1834,582,0254,037,4653,505,222

(2)(2)

5,868,222

1,090,808,058

Exemptions fremnormal tax.

Personalexemption.

$42,354,60011,833,4008,127,2005,810,6004,405,6003,442,2002,754,6002,255,6001,761,2001,597,0001,325, 4004,652,2002,720,4001,928,0002,018,8001,114,600

685,800438,400335,800217,800189,200447,800208,60092,60048,20040,60019,40013,4007,000

(2)(2)

6,400

446,223,200

Dividend :

$5,437,7685,690,0844,893,3334,950,3754,773,2034,573,7944,018,5053,612,2433,920,3833,421,0453,127,069

14,608,90810,839,77610,160,02514,757,82211,079,2988,574,8547,362,8855,799,9074,449,3933,828,999

14,520,6837,796,1583,671,6672,175,4503,143,4921,111,0451,508,4442,115,960

(2)(2)

494,090

201,808,207

Normaltax.

$1,896,479689,907654,577573,873549,061489, 775481,885495,776387,255428,564396,442

1,615,4601,337,3251,162,6101,534,0051,189,017

923,283661,146537,106493,585447,988

1,404,4801,036,876

500,083382,225339,369274,635205,254105,180(2)(2)

422,851

26,593,167

Surtax.

$30,24583,940

134,473168,762170,065188,221204,985205,780227,945232,135

1,271,4431,362,0721,523, ,8362,705,9012,687,9072,599,1062,402,5222,244,1592,077,4342,111,2179,133,0927,164,7754,156,1573,155,3113,606,1962,371,7772,188, 5492,017,382

(2)(2)

3,548,384

59,973,771

Totaltax.

$1,896,479720,152738.517708,346717,823659,84C670,106700,761593,035656,509628,577

2,886,9032,699,3972,686,4464,239,9063,876,9243,522,3893,063,6682,781,2652,571,0192,559,205

10,537,5728,201,6514,656,2403,537,5363,945,5652,646,4122,393,8032,122,562

(a)(2)

3,971,235

86,566,938

MICHIGAN.

$1,000 to $2,000l

$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001

$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000130,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000

14,37150,66318,95036,769

47524,783

15915,7215,4893,4182,1431,3871,061

845688536436344

1,2286733784312401576848

$22,700,80871,866,83042,938,95392,124,0181,553,048

85,243,657706,010

70,201,25830,026,82021,198,97215,985,60711,741,18010,050,0568,845,9607,894,5766,682,0775,887,1304,876.581

21,142^49915,025,24310,337,20314,781,79010,623,9298,554,8484,400, 7893,562,999

$29,347,20050,975,60043,804,80067,704,2001,094,200

53,263,800317,200

33,536,80011,366,6007,217,4004,510,2002,841,2002,164,8001,718,4001,404,8001,093,200

891,000679,000

2,478,0001,310,200

763,600809,400458,200288,200135, 40089,200

$672,295298,512

1,709,281972,388703,791

1,505,570574,874

1,848,5162,244,9522,316,8012,070,7051,771,4511,735,7051,605,3241,483,8561,126,8131,329,4731,025,6475,252,5234,258,0103,630,2225,374,0614,104,4443,208,2271,544,1151,661,069

$843,191

947,611

1,221,724

1,402,880646,915583,741464,949375,865346,486330,387300,425275,917238,569214,603927.089674,494440,178645,965462, 757389, 406210,257141,537

$843,191

947,611

1,221,724

$26,01847,69483,39488,244

101,106108,693115,651113,710114,648108,745612,297622,811566,666

1,057,8861,019,3931,0*8,976

046,421608,964

1,402,880672,933631,435548,343464,109447,592439,080416,076389,627353,217323,348

1,539,3861,297,3051,006,8441,703,8511,482,1501,428,382

856,678750,501

1 Nontaxable. Personal exenption and dividends exceed net income."Classes grouped to conceal net income and identity of tax payers.

Page 83: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

80 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

MICHIGAN"—Continued.

Income class.

$80,000 to $90,000.. -$90,000 to $100,000..$100,000 to $150,000.$150,000 to 200,000.$200,000 to $250,000.$250,000 to $300,000.$300,000 to $400,000.$400,000 to $500,000.$500,000 to $750,000.$750,000 to $1,000,000..$l,000,000to $1,500,000.$1,500,000 to $2,000,000.!$2,000,000to $3,000,000. |$3,000,000to $4,000,000.|$4,000,000 to $5,000,000.1$5,000,000 and over IClasses grouped?

Grand total

Numberof

returns.

Netincome.

$2,913,5463,214,5798,701,6024,517,9213,579,7101,103,184

698,500(2)

()41,793,310

181,662 665,475,193 320,634,800

Exemptions fromnormal tax.

Personalexemption.

$71,80059,400131,20039,80032,8007,0004,600(2)

Dividends

$1,038,5911,949,6614,013,4053,399,5232,465, 588

609,402285,103(2)

25,600 20,208,235

88,048,133

Normaltax.

$139,177107,852387,38695,247116,64338, 75132,452(2)

()1,825,985

14,828,439

Surtax.

$581,104712,668

2,444,5991,633,2961,467,985491,951337,075(2)()(2)

26,379,944

41,129,939 55,958,378

Totaltax.

$720,281820,520

2,831,9851,728,5431,584,628

530,702369,527(2)

()28,205.929

M I N N E S O T A .

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000!$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000.. -.$250,000to $300,000....$300,000 to $400,000....$400,000to $500,000..-.$500,000to $750,000....$750,000 to $1,000,000.$1,000,000 to $1,500,000$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and over. . . .

Grand tota,

13,59435,24315,02727.169

66713,923

2006,5913,1022,1071,510

8886464703742822211996443121852001026745342321441054

$20,915,03048,437,76334,162,76367,200,4722,162,900

47,541,760900,872

29,576,36317,079,94813,629,80311,262,204

7,546,5416,069,5624,892,1864,304,0013,528,0132,987,5732,866,230

10,369,6256,960,3914,952,1166,889,0844,597, 8603,683,9352,859,5822,586,5231,977,0091,968,2935,255,2251,759,6751,081,3421,123,012

1,315,4531,477,574

123,914 383,920,683

$27,760,00035,358,40037,912,20053,389,2001,482,800

30,672,800446,400

14,279,6006,538,0004,321,6002,996,4001,930,8001,395,4001,003,600

786,200587,400450,600422,000

1,337,400650,600367,000393,200205, 400125,60089,20060,20038,20043,00082,20018,40010,2007,400

5,0004,000

$359,756403,521772,657

1,190,139686,825

1,746,481546,948

2,800,4931,367,4001,471,0101,419,4351,184,134

963,060804,993

1,055,774684,421753,487663,972

3,120,3022,150,2031,754,7492,707,8711,832,3191,886,3291,276,9091,710,5331,807,8211,031,7192,919,980

940,988911,231

1,249,029

235,393

$540,631

547,388

"605," HO

493,960341,120331,067272,414235,172221,031183,707153,024144,030116,513114,005444,857297,138212,661285, 716199,331136,309117,47266,12529,98766,464

190,30466,70319,12516,762

79,252117,566

225,170,400 I 44,409,882 6,645,004

$540,631

547,388

605,170

$15,20840,54559,07957,33162,77460,81563,48360,91058,56863,442

277,062289,063258,118499,531454,604445,700423,822453,454405,039435,242

1,480,194640,516436,533503,847

674,475832,106

493,960356,328371,612331,493292,503283,805244, 522216,507204,940175,081177, 447721,919586,201470,779785,247653,935582,009541,294519,579435,026501,706

1,670,498707,219455,658520,609

753,727949,672

9,051,461 !15,696,465

1 Nontaxable. Personal exemption and dividends exceed net income.8 Classes grouped to conceal net income and identity of taxpayers.

Page 84: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 81

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

Income class.

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000i$2,000 to $3,000$3,000 to $4,000i$3,000 to $4,000$4,000 to $5,000i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000....$10,000 to $11,000•$11,000 to $12,000 1$12,000 to $13,000 j$13,000 to $14,000$14,000 to $15,000 1$15,000 to $20.000 1$20,000 to $25; 000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000....$300,000to $400,000....$400,000 to $500,000....$500,000to $750,000....$750,000to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped 2,

Grand total

Numberof

returns.

2,2413,8173,3624,103

503,358

302,4681,1167264583342432031311361218531617290111523115114311321

MISSISSIPPI.

Netincome.

$3,514,0325,661,9587,640,194

10,351, 111161,123

11,599,001145,137

11,089,2476,052,1624,478,7493,380,6432,893,5262,350,0452,114,1721,480,2121,688,7241,626,6651,230,7845,031,9613,831,2992,372,1073,717,5652,296,9831,673,685

968,094789,533354,750285,512

1,313,397481,676(2)

Exemptions fromnormal tax.

Personalexemption.

$4,619,4003,838,6008,004,6007,252,400

135,2006,946,800

77,8005,176,4002,337,6001,499,400

993,800716,600524,400423,000290,200280,000254,600173,400662,200370,800191,400229,000103,60071,00035,20027,4008,8004,600

21,0007,600

(2)

688,006 6,200

23,804 101,262,053 45,283,000

Normaltax.

Dividends.

$90,16230,32895,80297,58640,488

211,24386,602

281,241300,068253,867205,630144,737133,001134,767140,573144,383178,542121,498629,577382,722167,020304,73699,41473,54795,061

140,41448,362

196,894225, 779

8,322(2)

23,295

5,085,661

52,502

3,052,263

285,333

2,582,638

Totaltax.

$72,928

120,967

179,087

227,759129,311112,059112,688107,06294,21894,7-5365,09782,10686,23963,190284,212222,861155,267239,918164,047119,34665,67545,11022,54113,57282,70737,041

$4,80312,34418,560

• 21,74022,81426,47221,39028,52231,82527,351158,650159,133132,505270,152220,887202,914144,796123,06969,24164,066369,803166,268

$72,928

120,967

179,087

227,759134,114124,403131,248128,802117,032121,22586,487110,628118,06490,541442,862381,994287,772510,070384,934322,260210,471168,17991,78277,638452,510203,309

337,835

5,634,901

MISSOURI.

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to 15,0001$4,000 to $5,000$5,000 to $6,000•$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000

14,06528,75511,63325,168

73016,728

21210,2424,7682,9141,9611,3641,016750623486403341

1,138

$22,147,20140,920,06326,857,79363,370,5412,488,77557,526,687

941,53845,922,22725,940,90818,744,94014,624,84311,537,6499,636,3767,904,6937,166,7306,056, 8535,442, 5454,945, 21019,580,620

$29,825,10028,983,60029,052,90047,525,6001,894,800

34,588,600418,500

21,341,0009,881,8005,967,8004,032,4002,789,0001,990,6001,491,2001,220,000965,000793, 200649, 000

2,210, 800

$686,455196,877

1,583,576594,789853,774

1,248,398742,958

1,913,9812,159,6452,462,9792,020,6761,903,2981,799,0911,578,7861,584, 4311,440,9981,396,6731,334,6415,763,617

$486,733

874,742

902,783550,250422,242399,172341,679326,018285,187262,976230,075209,160190,131743,644

$21,10952,80273,83981,97095,993109,390106,009103,567106,896109,120567,429

$486,733

617,432

874,742

902,783571,359475,044473,011423,649422,011391,577

333,642316,056299,251

1,311,0731 Nontaxable. Personal exemption and dividends exceed net income.8 Classes grouped to conceal net income and identity of taxpayers.

Page 85: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

82 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

M I S S O U R I - Continued.

Income class.

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

Grand total

Numberof

returns.

59436240719414378583416381082322

$13,255,923 $1,140,800

Netincome.

Exemptions fromnormal tax.

Personalexemption, j

I Dividends. I

9,901,38713,974,9708,608,5537,818,2194,981,8734,312,5912,858,1171,527,0194,469,7911,716,1801,714,192512, 234

1,039, 292851,971

1,144, 807

125,248 470,443,311 229,308,100

693,400768,600356,400264,200151,000104,00061,20030,60063,40021,40017,2003,4004,6004,0003,000

$4,385,2213,469,0165,582,9063,545,8732,632,8372,420,1492,113,2231,072,284

795,2762,198,481

465,6691,000,882

248,40087

4,0531,078,935

Normaltax.

$538,475413,971565,064361,473370,235190,579167,415136,27950,681

182,60496,84567,83220,47782,00667,19417,667

Surtax.

$552,462533,295

1,001,535827, 461955,073725,086738,866551,546341,984

1,241,125615,764

220,921500,283433,671619,696

Totaltax.

"I"62,278,935 j 10,171,021 11,975,489 22,146,510

$1,090,937947,266

1,566,5991,188,9341,325,308

915,665906,281687, 825392,665

1,423,729712,609756,429241,398582,289500,865637,363

M O N T A N A .

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,00i$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,000 *$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.

6,21313,4245,3578,877238

4,33679

2,01572933324815012076674833381005217258

§9,977,89219.814,09612,132,95321,879,211

799,63214,767,314

353,0759,073,7323,998,6682,141,5501,862,8681,268,2271,130,999798,869767, 893596,679446,658552,485

1,714,2201,164,733459,015842, 815346,525268,221

$13,325,60013,455,00013,516,80015,521,600

589,6009,010,600177,600

4,382,2001,592,400693,200510,600314,600249,800158,400136,000100,60067,00082,200180,200108,60035,40053,20014,40010,000

$186,53972,022

275,441157,890313,656397,660210,028260,594224,175267,058262,895145,020226,653191,377145,842159,40287,356132,798572,281363,164135,916424,815123,18391,560

$250,189

263,820

*2i7,'624"

177,93485,05348,57751,69642,67635,80826,68529,14721,21718,07021,00766,88848,11720,87232,63716,50312,451 |

$3,5596,0009,9439,52111,11411,09711,23110,0878,80312,25149,00847,48324,37559,23132,59932,093

C2)(2

$250,189

' 2*63,"820

217,624

177,93488,61254,57761,63952,19746,92237,78240,37831,30426,87333,258115, 89695,60045,24791,86849,10244,544

(2)

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 86: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 83

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

MONTANA—Continued.

Income class.

$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.45,000,000 and overClasses grouped 2

Grand total

Numberof I

returns. !

Netincome.

Exemptions fromnormal tax.

Personalexemption.

Normaltax. Surtax.

Dividends.

Totaltax.

I $1,222,327

42,593 1108,380,657

$8,600

74,294,200

$650,662 $44,997 $543,100

6,077,987 1,531,968 i 881,495 2,413,463! I

$588,097

N E B R A S K A .

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000to $150,000....$150,000to $200,000....$200,000 to $250,000$250,000to $300,000....$300,000 to $400,000....$400 000 to $500,000$500,000 to $750,000$750,000 to $1,000,000..$1,000,000 to $1,500,000.$l,500,000to $2,000,000.$2,000,000toS3,000,000.$3,000,000 to $4,000,000.14,000,000 to $5,000,000.$5 000,000 and over. .Classes grouped2

Grand total

10,87718,88510,39015,339

63112,798

1447,2673,5712,2171,410870596464311250215156441183114944829166854]_

I

$17,366,97227,562,72324,102,94938,776,7922,057,446

44,063,814630,711

32,674,64919,569,89214,288,79010,522,6807,270,0685,659,2594,865,7963,578,3823,123,0362,899,5392,261,7327,573,6654,034,2063,107,8883,171,4472,120,0431,570,3401,038,269450,381675,421477,218504,769(»)

(2)(2)

87,344

1,458,715

287,457,592

$24,342,40018,915,00024,844,80028,880,0001,640,600

27,457,400292, 800

15,948,2007,846,8004,981,2003,114,6001,900,0001,289,2001,004,400659,600539,600462,400336,800898,200364,200232,000185,80096,80058,80031,80011,00016,6009,2008,200(2)

(2)(2)

$179,40480,254

351,145214,989480,006662,845477, 769467,961660,984715,827639,930498,848482,934437,008419,293393,190319,177275,978

1,245,093789,484684,322778,834675,050334,059255,58553,436116,11972,408120,672(2)

(2)(3)

11,000

166,379,400

381,591

13,264,195

$343,332

393,233

638, 594

655, 802438, 659362,377318,092246,238219, 520204,373153,294136,619139,498106,961368,312199,735159,043159,064100,58884,41058,70829,89541,29030,74829,422(2)

$16,64841,38954,85948,38956,31459, 79853,05953,58355,95749,860

217,773164,629166,177218,894203,424189,932151, 54977,906

132, 782106,893148', 519(2)

(2) ! (*)

(2) (2)

1

84,165

5,701,972

668,697

2,937,031

$343,332

393,233

638,594

655,802455,307403, 766372,951294.627275,834264,171206,353190,202195,455156,821586,085364,364325,220377,958304,012274,342210,257107,801174,072137,641177,941(2)

(2)(2)

752,862

8,639,003

N E V A D A .

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000153,000 to $4,000$4,000 to $5,0001

1,

1,

006629665834178285

$1,554,6565,286,2371,518, 6754,469,585

59,1242,798,620

22, 458

$2,146, 8003,627,4001,663,0003,000, 400

54,6001,712,000

10, 800

$30,105 |21,651 I21, 22634,4859,760

53,61315,318

1 Nontaxable. Personal exemption and dividents exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

$65,130 1

57,134 !

41,377 i

$65,130

57,134

41,377

Page 87: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

84 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION" BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

NEVADA—Continued.

Income class.

$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000..$30,000 to $40,000$40,000 to $50,000 .$50,000 to $60,000$60,000 to $70,000 .$70,000 to $80,000..$80,000 to $90,000$90,000 to $100,000...$100,000 to $150,000$150,000 to $200,000 .$200,000 to $250,000$250,000 to $300,000..$300,000 to $400,000$400,000 to $500,000..$500,000 to $750,000$750,000 to $1,000,000..$1 000 000to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000.$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5 000,000 and overClasses grouped2

Grand total

Numberof

returns.

34911584603133131514

0

9168

12

1

Netincome.

$1,557,068605,382534,023449,225252,462323,499143,527173,673170, 40365,416

130, 543266,421166, 228

(2)

(2)

Exemptions fromnormal tax.

Personalexemption.

$708,400224,200179,400127,20061,00064,20025,00028,20027,6008,400

21,40032, 80015,200

Dividends.

$39,48766,69666,70725,49149, 80139,43016,35029,71043,2647,515

54,75875,07267,434

Normaltax.

$35,12412,17911,38013,9336,364

12,3456,0786,8295,7983,1212,7629,7595,241

j

8,740

339,907

20,887,132

9,000

13,747,000

204,030

971,903

(2)

. . .

15,451

310,005

Surtax.

$2901,4542,3581,6303,4201,9502,5702,7601,2202,8507,1606,220

(2)

91,115

124,997

Totaltax.

$35,12412,46912,83416,2917,994

15,7658,0289,3998,5584,3415,612

16,91911,461

(2)

(2)

106,566

435,002

N E W H A M P S H I R E .

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000

3,7797,0712,9184,638

1692,947

721,786

58738226717212311174615044

134614240311296

$5,720,6629,955,5376,709,347

11,477, 800570,406

10,130,265324,712

8,019,1423,183,0602,448,9541,982,1701,459,7791,169,1661,161,672

851, 497760,839673,928640, 029

2,306,5461,348,2221,143, 5401,371,8291,381,076

653,031590,910450, 261

$7, 526,6007,112,8006,849,6008,272,800

379,4006,003,400

122,2003,683,4001,176,000

757,800505,800317,800229,400203,000128,800113, 80091,60084,800

253,800105,80084,00071,00061,40016, 80013,00012,200

$649,90583,534

609,577247,677281,239450,328284,109566,560485,334555,682614,284435,424368,379330,773263,066245,909179, 856253,689799,115612, 216597,436762,106400, 864252,957273, 58248,105

$111,488

121,775

149,098

150,82558,70346,75738,91838,33030,91737,53528,96123,81425,87820,19087,15546,05436,46343,49167, 87128,24525,98530,228

$2,5036,85110,07111,09411,67014,22012,55212,99913,17414,20066,81355,17961,41097,581134,21379,48288,54177,928

$111,488

"i2i,775

149,098

150,82561,20653,60848,98949,42442,58751,75541, 51336,81339,05234,390

153,968101,23397, 873

141,072202,084107,727114, 526108,156

Nontaxable. Personal exemption and dividends exceed net income.3 Classes grouped to conceal net income and identity of taxpayers.

Page 88: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 85

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION" BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

N E W H A M P S H I R E — C o n t i n u e d .

Income class.

$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000 .$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000..$750,000 to $1,000,000$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3 000,000 to $4,000,000.$4'000,000 to $5,000,000.$5 000,000 and over...Cl asses grouped2

Grand total

Numberof

returns.

52421

Netincome.

$423,438189,074465, 755

1

Exemptions fromnormal tax.

Personalexemption.

$9,4004,0007,000

Dividends.

$135,04131,445

332, 044

s

Normaltax. _

$25,55012, 88511, 355

25,601

*1,002,671

78,565,318

8,800

44,206,200

248,475

11,398,711

57, 231

1,355,702

Surtax.

$83,47041, 884

128,234

Totaltax.

$109,02054,769

139, 589

(!)

432,059

1,456,128

489, 290

2,811,830

N E W J E R S E Y .

$1 000 to $2,000 '$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000..$3,000 to $4,0001$3,000 to $4,000..$4,000 to $5,000!$4 000 to $5,000 .$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to .$100,000$100,000 to $150,000....$150,000to $200,000....$200,000to $250,000....$250,000to $300,000....$300,000 to $400,000....$400,000to $500,000....$500,000 to $750,000....$750,000 to $1,000,000 .$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped2

Grand total

2556

461

35

18632111

1

231

,261,907,844,251,152060650044

,116,917,633,820,542,040884798578485

,625954553591323189144

736542

122411616

854211

,757

$39,147,78881,022,34654,297,662

115,635,9013,875,164

120,895,8442,877,963

80,906,14033,422,14525,294,01319,662,86615,414,72614,614,80710,892,49810,163,5149,964,3347,797,0517,052,123

27,990,93821,291,05415,184,27120,269,31514,302,50410,327,3129,318,0875,435,9495,510,7083,966,068

14,857,1527,249,6723,509,7654,414,7492,714,3972,160,7112,336,595

(2)( 2 )

4,652,540

828,428,672

$50,191,60057,309,40058,099,40084,513,6002,160,200

73,511,0001,156,800

38,034,40013,722,0008,114,2005,365,4003,669,6003,103,8002,099,4001,790,6001,590,6001,144,800

972,2003,190,2001,862,4001,078,6001,131,400

631,000350,800277,200133,400110,40075,800

208,20067,60030,40032,80012,60011,0007,800

(2)( 2 )

$1,882,354488,526

2,667,5561,364,0232,656,8442,848,0912,264,4793,299,1762,407,0062,956,5342,407,2702,150,3242,236,9811,764,1851,740,0911,853,5141,608,7791,202,2426,674,4865,624,9054,187,4606,196,8704,948,4943,770,7063,360,4512,106,6392,388,3091,751,9556,839,5063,610,4491,306,4511,099,1301,091,1461,067,0172,273,479

(2)( 2 )

7,000

415,767,600

3,478,688

99,574,116

$948,075

1,229,699

1,811,883

1 596,668746,675631,414584,187515,963523,529422,094413,724429,976321,806314,856

1,255,079982,103707,281964,258673,301490,089449,705250,492249,532181,630646,106286,935171,604258,434137,06584,35159,129

( 2 )

137,785

18,475,428

1,1,1,1,

1,

4,2,1,1,1,1,1,

$28,68074,739

103,401117,304143,964135,682149,388173,344151,682158,005810,214882,520823,098457,993374,676257,687372,030932,472089,549878,003249,819645,721426,018969,020298,152103,798278,462

(2)( 2 )

2,760,573

28, 845,994

$948.075

1

1

1

2,1,1,

9 9 Q

811

596775,

6QQ

668

706,153687,633667,557,563,603,473,472,065,864,

588267493776112320488861293623

530,3792,422,2,1,1,1,1,1,4,2,1,2,1,1,1,

047,251977

747,776821, 735182,964339,059,895,932,597,227,435,188,337,

(2)( 2 )

2,898,

47, 321,

081633925656622454217149591

358

422

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 89: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

86 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

N E W M E X I C O .

Income class.

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to S 1,0001$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9.000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000.$25,000 to $30,000.$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000$400,000 to $500,000....$500,000 to $750,000....$750,000 to SI ,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and over. . .Classes grouped 2 . . . .

Grand total

Numberof

returns.

1,0392,1322,2732,518

291,186

146712881831116246332727241627199

106331

Netincome.

$1,611,8003,211,5264,852,6006,302,963

98,6984,181,587

60,7023,036,1141,563,8301,162,645

821,597525,866436,783344,918308,426335,303324,228231,263465,597429,669246,975329,516260,918167,092

(2)

;;

Exemptions fromnormal tax.

Personalexemption.

$2,296,6002,163,6005,455,2004,872,000

83,0002,620,000

32,4001,442,200

600,600368,600242,200139,800102,200'74,60056,40053,40051,60032,80052,80039,40017,60018,0008,0005,800

i

10,757

274,374

31,587,990

7,600

20,836,400

Dividends.

$25,61619,10457,78073,40630,18581,48332,455

124,151117,167115,357144,06558,32261,43631,80240,657'62,92152,18446,708

152,305124,47746,87298,369

179,83272,890

(2)

127,872

1,977,416

Normaltax.

Surtax.

|$60,413

82,898

82,158

87,20833,88924,59420,78817,09815,67818,35712,71013,22013,7449,646

17,25218,12511,13414,0715,5896,569

$1,2403,0474,2813,9004,3674,2754,5105,7216,3795,057

13,50918,05013,38222,42324,55420,794

I

10,459

575,600

43,381

198,870

Totaltax.

$60,413

82,898

82,158

87,20835,12927,64125,06920,99820,04522,63217,22018,94120,12314,70330, 76136,17524,51636,49430,14327.363

53,810

774,470

N E W Y O R K .

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to SI 1,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to 120,000

46,106183,45550,631

135,7442,049

93,554494

53,08225,00016,52112,4128,0886,7115,2194,2263,6862,9962,5998,847

$70,229,979266,423,470114,900,100337,362,829

6,887,170322,018,364

2,121,762237, 867, 797135, 894,201106,444,42692, 527,36368,723,80163,775,37154,803,46248,621,16946,080,25040,516,06437, 809, 288

153,153,627

$92,074,600181,491,200117,643,400236,048,800

3,947,600188,306,800

918,400108,101,00049,984,60032, 788,00024,687,00015,726,80013,015,60010,009,0008,159,0007,084,6005,786,0004,908,000

16,713,400

$3,579,4043,189,8024,664,7559,082,9223,526,3418,255,5761,687, 765

10,955,77110,497,29910,808,10510,367,0789,871,4779,939,358

11,056,4958,499, 9438,455,3687,568,0267,013, 305

32,493,453

$3,270,659

3,693,681

5,055,173

4,787,1822,997,8442,686,6112,657,1422,365,0162,231,8091,877,3311,910,8401,979,1031,781,1091,732,3647,192,934

$3,270,659

$115,096307,520449,773521,438634,691676,789713,992791,398791,362833,592

4,442,807

3,693,681

5,055,173

4,787,1823,112,9402,994,1313,106,9152, 886,4542, 866,5002, 554,1202,624,8322,770,5012,572,4712,565,956

11.635,7411 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 90: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 87

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

N E W YORK—Continued.

Income class.

$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000....$100,000 to $150,000...$150,000 to $200,000...$200,000 to $250,000...,$250,000 to $300,000...$300,000 to $400,000...$400,000 to $500,000....$500,000 to $750,000...,$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000$3,000,000 to $4,000,000.$4,000,000 to $5,000,000. .$5,000,000 and over....|

Grand total

Numberof

returns.

$5,2163,4524,1902,3871,5811,026

111534392

1,03443422312311769582712532

3

683,085

Netincome.

116,786,65594,481,661

144, 821,133106,775,35286,537,73866,270,70258,069,45445,500,62837, 202,257

124,048,22573,962,93549,421,65233,322,78439,400,06230,736,88233,362,17423,195,88914,888,6908,354,8487,721,7157,190,308

28,130,942

3,436,343,179

Exemptions fromnormal tax.

Personalexemption.

$9,722,8006,362,2007,685,8004,370,6002,900,6001,848,2001,406,200

973,000684,000

1,845,400769,000407,800211,000200,800122,80093,60050,40019,0006,0004,0004,000

8,600

1,157,089,600

Dividends.

$28,017,92423,364,73740,572,63729,895,25125,725,00020,880,02718,733,80314,357,16611,797,56144,812,37729,234,24920,045,32613,151,79716,291,67915,645,07919,278,84214,762,2248,152,2963,684,2376,569,9887,718,637

30,489,514

614,692,594

Normaltax.

$5,755,8264,843,8647,360,2535,664,4774,625,7303,409,9913,078,0382,475,5231,953,6316,739,1283,842,2682,535,6391,724,9902,094,3211,544,7281,236,873

958,807549,101416,393164,398

108,337

107,301,114

Surtax.

$4,844,6445,087,337

10,418,94310,372,52710,736,7219,721,1469,969,0708,951,4198,243,121

35,044,72726,446,27420,177,35514,767,00718,796,76115,813,69318,075,74913,320,5368,879,9405,100,2004,819,2474,540,720

18,085,642

292,491,237

Totaltax.

10,600,4709,931,201

17,779,19616,037,00415,362,45113,131,13713,047,10811,426,94210,196,75241,783,85530, 288,54222,712,99416,491,99720, 891,08217,358,42119,312,62214,279,3439,429,0415,516,5934,983,6454,540,720

18,193,979

399,792,351

N O R T H C A R O L I N A .

2,1415,4766,0926,661

2335,845

453,8381,7891,277

806516384287245187166121429211112126713617188

1213931532

$3,312,7808,197,685

13,990,74516,743,188

809,64320,298,885

198,50017,172,1749,739,3428,155,2345,864,0394,377, 2683,640,2682,996,7012,808,9552,327,6462,236,8011,752,5567,335,1774,692,3803,072,1944,311,6783,156,1381,959, 7431,103,6631,341, 779

663,3831,146,8401,515, 5381,537,426

684,448(2)

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000160,000 to $70,000$70,000 to $80,000180,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

$4,218,2005,472,00014,298,20011,988,600

559,20012,395,200

102,2008,506,8004,016,2002,856,0001,796,4001,123,800843,600646,800526,600404,600351,200267,000918,600454,000240,400257,400147,80078,60030,80038,60017,20026,00022,80018,2006,000(2)(2(2)

$27,32871,457271,139186,474300,832526,533115,046559,523650,044651,040645,763645,278464,394493,203457,057731,639468,920325,990

1,457,2621,055,085655, 255

1,106,499894,660826,333488,402424,641106,405262,689652.972670.973431,042(2)

$107,605 j

183,120 !

300,401

325,119203,383198.468157.469141,474131,694108,231110,70297,86492,06373,855329,039220, 571154,677219,885156,33099,42846,26570,09941,69267,28467,92070,90719,293(2)

$8,04823,06229,08733,19536,14836,39541,07939,71843,28938,538210,478192,935168,001306,229305,747238, 276163,137232,066128,137257,271417, 711550,550283,199(2)

$107,605

IS3," 120

300,401

325,119211,431221,530186, 556174,669167, 842144,626151,781137,582135,352112,393539,517413,508322,678526,114462,077337,704209, 402302,165169, 829324,555485,631621,457302,492(2)

Page 91: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

88 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

N O R T H CAROLINA—Continued.

Income class.

$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5 000 000 and overClasses grouped 2

Grand total

Numberof

returns.Net

income.

j

37,185

$4,470,670

161,613,467

Exemptions fromnormal tax.

Personalexemption.

$18,200

72,647, 200

Dividends.

$2,569,143

19,193,021

Normaltax.

$179,722

3,974,560

Surtax.

$2, 253,492

6,035,788

Totaltax.

$2,433, 214

10,010,348

N O R T H D A K O T A .

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i

6,1584,5272.053

$2,000 to $3,000 4,457$3,000 to $4,000 1 2.053$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to-$10,000$10,000 to SI 1,000.$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000..$70 000 to $80,000$80,000 to $90,000..$90,000 to $100,000$100,000 to $150,000..$150,000 to $200,000$200,000 to $250,000..$250,000 to $300,000. -. .$300,000 to $400,000..$400,000 to $500,000....©500,000 to $750,000....$750,000 to $1,000,000..•1,000,000 to $1.500,000.$1,500,000 to $2;000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped 2

Grand total

3,602

2,32877951226014412174613837258727121451

$10,815,1496,485,9834,747,664

11,307,4526,160,210

12,393,771

10,433,1984,260,0183,269,3991,944,6301,218,8531,141,499

773,423698,503475,192497,028363,225

1,490,779604,762321,294503,482

$13,957,6004,531,2004,926,2008,216,6005,337,8007,838,400

5,126,6001,665,2001,071,000

593,000322,800277,800167,200131,20085,60077,40055,400

185, 40054,80025,60027,000

i

1| 285,432

27,375 80,190,946

12,400

54,686,200

$45,731

119,915839,445304,290

596,707270,740315,510152,265150,553204,259148,167156,73460,657

102,05774,160

333,893124,90774,967

150,372

$77,117

121,752

176,859

193,33886,16070,83958,02240,94536,67127,31527,40819,92718,66915,13764,72831,25515,58423,165

i

$3,6919,099

10,2689,167

11,2339,308

10,1798,1079,6818,048

41,74724,81516,87037,286

47,752

4,273,081

16,899

1,121,790

29,220

238,719

$77,117

121,752

176,859

193,33889,85179,93868,29050,11247,90436,62337,58728,03428,35023,185

106,47556, 07032,45460,451

(*)

46,119

1,360,509

OHIO.

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i

42,99076,46238,72857,4961,598

35,700832

$66,627,637108,988,48188,108,173

143,548,8885,354,803

122,645,8853,697,581

$87,810,20076,998,80091,115,400

106,092,2003,167,600

74,623,4001,384,000

$3,147,581628,074

5,062,2011,825,1332,966,5762,854,9342,887,420

$1,263,112

1,447,339

*i*8i4,'8ii

1 Nontaxable. Personal exemption and dividends exceed net income.3 Classes grouped to conceal net income and identity of taxpayers.

$1,263,112

1,447,339

Page 92: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 89

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

OHIO—Continued.

I ncome class.

$4,000 to $5,000$5,000 t o $6,000$6,000 t o $7,000$7,000 t o $8,000$8,000 t o $9,000$9,000 t o $10,000$10,000 to $11,000$11,000 t o $12,000$12,000 t o $13,000$13,000 t o $14,000$14,000 t o $15,000$15,000 t o $20,000$20,000 to $25,000$25,000 to $30,000$30,000 t o $40,000$40,000 t o $50,000$50,000 t o $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 t o $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 t o $500,000....$500,000 to $750,000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500 000 to $2,000,000$2,000,000 t o $3,000,000.$3 000 000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 a n d overClasses grouped 2

Grand total

Numberof

returns.

8,1525,4523,7472,6992,1051,4971,304

956853747

2 2921,256

781)838458256172968950

1184521

a125

1141

Netincome.

591,103,66544,408,28135,230,06927,998,62922,850,56819,979,55415,727,44215,057,85311,961,29411,526,41610,825,02439,527,16227,983,70021,639,42829,011,60720,400,76113,916,74811,096,8917,127,8117,558,2874,751,628

14,271,8287,678,3314,574,2072,446,7984,104,6042,243,3266,812,224

308,309

4,330,342

1,075,115,926

Exempti ons fromnormal tax.

Personalexemption.

$43,478,60016,987,40011,272,2007,673,6005,466,0004,225,6002,966.4002,560,0001,868,4001,653,4001,436,6004,427,8002,412,6001,519,6001,562,800

876,600466,200316,000180,800164,60088,000

217,80076,80035,40016,80022,8008,200

20,400(2)(2)

7,000

553,200,000

Dividends,

$3,942,0254,812,0384,723,7934,611,3244,065,5184,581,5373,577,3963,634,5013,022,7303,263,1893,234,826

12,733,9549,526,6368,098,573

12,038,5839,403,3406,393,3384,746,0133,899,6973,780,2471,967,4557,077,6454,872,8041,907,1422,073,5823,742,421

580,3774,813,398

(2)(2)

Normaltax.

$1,754,426903,633808, 356727,138848,778640,513544,130537,965449,901422,065410,485

1,511,0631,135,046

868,5851,179,958

771,904547,948452,796264,723277,805207,098572,895253,217173,73953,72353,459

129,637185,889(2)(2)

Surtax.

$$36,143101,134139,061160,562198,001194,116222,705203,877224,807236,118

1,134,0681,152,8451,171,6682,086,4881,977,0471,684,0011,627,9211,219,1581,494,6251.059,4924,053,2312,748,3141,852,0831,085,6711,968,0191,155,8453,738,191

(2)(2)

3,453,255

163,947, 256

78,631

21,090,768

2,489,356

35,414, 547

Totaltax.

$1 754 426939,776909,490866,199809,340838,514738.24676O',67O653,778646,872646,603

2,645,1312,287,8912,040,2533,266,4462,748,9512,231,9492,080,7171,483,8811,772,4301,266,5904,626,1263,001,5312,025,8221,139,3942,021,4781,285,4823,924,080

(2)(2)

2,567,987

56,505.315

OKLAHOMA.

81,000 t o $2,000i$1,000 t o $2,000$2,000 t o $3,0001$2,000 t o $3,000$3,000 t o $4,0001$3,0(00 t o $4,000$4,000 t o $5,0001$4,000 t o $5,000$5,000 t o $6,000$5,000 t o $7,000$7,000 t o $8,000$8,000 t o $9,000$9,000 t o $10,000$10,000 t o $11,000$11,000 t o $12,000$12,000 t o $13,000$13,000 t o $14,000$14,000 t o $15,000$15,000 t o $20,000$20,000 t o $25,000$25,000 t o $30,000$30,000 t o $40,000$40,000 t o $50,000$50,000 t o $60,000860,000 to $70,000$70,000 t o $80,000

6,1368,8108,063

10, 883210

10,02597

7,5503,0311,7721,106

71753339134423118315450324516115379381719

$9,501, 53813, 310, 04218, 328,60227, 562,315

682, 86234,748, 676

436, 59533,973,23716, 430,50811,411,9118,238, 3226,051,3545,057, 8524,093, 4383,944,9632, 883, 8002,461, 3272, 227,6648,672,2175,462,2974,378,5845,229,9743,476,1632,086,9111,093,2871,430, 312

$12,619, 8008, 819, 800

19, 394, 00020,080, 800

459, 80021,263,400

181,40016,161,4006,191,4003, 803, 4002,313,0001, 523,2001,128, 400

802, 800752,600485, 200387, 600311,400

1,040,200497,000336,600312,000161,60078,40035, 40037,000

$135,99641,914118,657157,961226,498373, S73268, 819887, 238641,406656, 845566, 317469,1S2340, 883439,162375,056220, 447298,086272, 528

1,081, 029690, 023434, 540668,925577,519284,952142.912389.913

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

$178,718

"295," i 79*

525,591

680,951388, 875287,9.79247, 763217, 470203, 275171,747173, 388138,407114,042107,963445, 308302, 331260, 734

208, 857141,16669,92078,664

$13,12532, 45340, 28945, 23350,60750,16256,91649,50147,33448, 568247,097226,427234,262374, 344327,779253,929160,644248,447

$178,718

295, i?9

525,991

680,951402,000320, 432288,052262,703253, 882221,909230,304187,908161,376156, 531692, 405528,758494,99G683,031536, 636395,095230,564327, 111

Page 93: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

90 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

OKLAHOMA—Continued.

Income class.

$80,000 to $90,000..$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000....$750,000 to $1,000,000.$1,000,000 to $1,500,000.$1,500,0001 o $2,000,000.$2,000,000to$3f000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped2 . . . .

Grand total

Numberof

returns.

123

16921311

1

Netincome.

$999,360282,676

1,808,8281,613, 827

430, 860(2)(2)(2)(2)

(2)

Exemptions fromnormal tax.

Personalexemption.

$19,4003,000

33,20017,0004,000

(2)(2)(2)(2)

(2)

61,500

3, 873,999

242,184,301

14,000

119,268, 200

Dividends.

$136, 4472,050

605,492457, 206541,178

(2)

(2)

(2)

478,714

12,981,768

Normaltax.

$65,15222,75589,97089, 2101,029

(2)(2)(2)(2)

(2)

279,028

6,094,159

Surtax.

$193,38962,449

484,440593,688173, 536(2)(2)(2)(2)

(2)

2,098,351

6,112,970

Totaltax.

$258,54185,204

574,410682, 898174, 565(2)(2)(2)(2)

(2)

2,377,379

12,207,129

O R E G O N .

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000!$3,000 to $4,000$4,000 to $5,000l

$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12.000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000to $300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000....$750,000 to $1,000,000..$l,000,000to$l,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and over

Grand total

3,17916,6363,303

10,06563

6,80331

4,1171,604

974550397335247211147120106320137888361299852

1872

222

$5, 000,26123, 850,9987,475, 666

25,127,683219,953

23,613,618138,183

18,497, 6368, 680, 2536, 220, 2134,105, 5463, 364, 8033,172,4192, 578,1482,426,1481, 834,4911, 621, 4791,533,0215,542, 4293,031, 6482,408, 3162,901,4222,773, 2781, 554,676

591,052585, 778435, 526189, 500

2,133, 0381,244,641

498,958

619, 622941, 734

1,328,469

$6,430, 80016,585, 2007,510,000

17,377,000151, 400

13,869, 80067, 400

8,730,0003,413, 4002,026,0001,156, 800

859,000692,600513, 800445, 600311,600248, 800212, 400639, 400280,600172, 000162, 400120, 80058, 40016,80015,40011, 4003,000

33,00011,4004,200

3,0004,0004,600

149,663 166,240,606 82,142,000

$140, 88046, 532

172, 34589,68874, 823

315,17673,162

347,689375,678331, 788358, 838345, 492282, 560308,960279,146253,272217,075271,951944, 896669,103586, 825

1,040, 780631,281408,055300,082312, 715147,11035, 020

1, 264, 707661,66758,000

419,699619,13183,333

12, 467,459

$286,108

310,657

377,738

379,878183,975148, 430130,008114, 527124,699103,175106,68084,05573, 43868,457

273,176148,503120, 497125,940150,18886, 21921,52619,56122, 59011, 70492,13844,95134,406

15,00124,09997,988

3,780,312

$6,75217,20721,30725,52731,6103JL62736,07831,38731, 82633,664

160, 636123,724129,659211,606275,268185, 56688,33598,71088,38742,072

596, 362455,484214,395

287,382490, 313737,241

4, 452,125

$286,108

310, 657

377,738

379, 878190, 727165,637151, 315140, 054156,309134,802142,758115, 442105,264102,121433, 812272, 227250,156337,546425, 456271, 785109, 861118, 271110,97753, 776

688, 500500, 435248, 801

302, 383514, 412835,229

8,232, 437

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 94: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 91

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

PENNSYLVANIA.

Income class.

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 l

$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000.$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to$2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and over . . .Classes grouped2

Grand total

Numberof

returns.

52,615192,07459,17893,4522,694

55,765653

30,88011,3758,0655,8594,4122,9332,2851,872

.1,4621,2911,1263,6882,0671,2651,390

805511323213156112363113592439142010621

539,172

Netincome.

$81,269,653274,374,779135,969,706231,456,287

9,076,080191,567,323

2,930,324138,343,18061,880,51751,858,56243,453, 76237,260,43727,803,32023,941,09321,498,01518,251,10617,429,74216,333,01063,505,24146,147,72834,551,56047,948,60635,972,93227,930,03720,959,63915,968,05813,235,56410,628,59443,938,43519,621,81713,014,2526,563,222

13,380,2006,394,221

12.008,6348,649,4016,923,148

(2)(2)

5, 964,210

1,838,002,395

Exemptions fromnormal tax.

Personalexemption.

$108,735,000188147160

6114

1e>4]2315,11,8,5,4,3,2,2,2,7,3,2,21,

895

915,000869,600513,000164,000843,200286,000582,800211,200994,800636,800657,400814,200509,800655,200858,200502,400198,200095,400955,000396,000589,000510,000949,400619,600396,200285,200200,200659,000197,800114,80040,00063,00026,20039,00021,40012,000f2)(2)

6,400

,122,400

Dividends.

$2,593,7251,118,2975,215,6043,090,8343,377,1085,996,6044,057,6476,554,0495,985,7806,760,9616,275,5315,752,1795,106,3324,494,6344,432,6213,657,0094,109,0613,794,485

16,569,29712,927,99610,162,57916,310,66012,880, 42111,454,1127,786,5526,389,0705,568,2643,674,305

18,633,0749,898,0674,056,3112,899,4357,343,7003,010,2866,828,7912,465,8871,154,976

(2)(2)

3,137,056

245,523,300

Normaltax.

$3,

?.j

9,

91,1,1,1

2,2,1,2,1,1,

1,

41

415,197

795,199

861,666

692 381284,540179,889116,047101,895952,377881,369826,698726,676704,631684,570751,699107,086617,157181,980676,482214,981980,239701,103585,364532,794971,957885,382716, 763285,302560,646303,361408,566481,450467,798(2)(2)

250,511

,903,756

Surtax.

1,1,1,3,3,3,3,2,2,2,

12,7,5,2fi,3,6,4,4,

$50,761144,625204,288275,952277,092295,003316,403312.964340. 366363. 269858.210918,013856,132458,569500,462408,376093,968734,855617,186364,752499,657090,888300,101917,791480,942307,498555,806969,687101,106(2>(2)

3,676,683

86,291,405

Totaltax.

$3 415 197

2,795 199

2 861 666

2 692 3811,335,3011,324,5141,320,3351,377,8471,229,4691,176,3721,143,1011,039,6401,044,9971,047,8394,609,9094,025,0993,473,2895,640,5495,176,9444,623,3574,074,2073,435,9583,202,5502,897,546

14,471,6147,976,2706,016,8643,203,0937,041,5883,610,8596,964,3725,451,1374,568,904

(2)(2)

3,927,194

128,195,161

RHODE ISLAND.

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$8,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000

1 Nontaxable. Pers2 Classes grouped to com

70662°—22-

5,13,4,6,

3,

2,

07232806560433188966

20887563449835823819215815911095

329

$7,587,03118,390,5789,346,919

16,275,6751,127,134

13,112,806292,152

9,889,4094,758,4364,089,3253,701,0313,001,9612,260,9482,014,0871,814,7741,992,1271,481,9561,374,7235,669,466 ,

._ exemption and div

.ceal net income and

$9,856,60013,373,6009,291,800

11,815,000704,200

7,749,00090,600

4,586,6001,765,0001,247,200

946,600700,800451,800348,800306,000292,600208,000174,800624,000

$473,581121,018708,659275, 542460,233394, 800202,712375,215571,740663,986758,815617,664552,924657,897489,787666,761508,690354,389

1,851.709

$199,191

172,010

203,210

197 18894,03S88,59787, 23977,59570,49960,60164,06865,93149,24154,657

212,993

$3,11,19,19,22,24,27,34,28,30,

164,

892503590486501751073274939295401

$199,191

172,010

203,210

197 18897,930

100,100106,82997,08293,00085,35291,141

100,20578,18084,952

377,394idends exceed net income,identity of taxpayers.

Page 95: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

92 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTIONCLASSES, shoiving for each class the number of returns, netexemption, dividends, and tax—Continued.

RHODE ISLAND—Continued.

BY INCOMEincome, personal

Income class.

$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000,$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 t o $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000$500,000to $750,000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5 000 000 and overClasses grouped2

Grand total

Numberof

returns.

2001201298644222518143618713

211

39,936

Netincome.

$4,435,2243,267,7304,434,3243,803,2452,387,8681,408,1891,873,4291,-541,3201,332,0894,416,7342,981,1631,622,797

(2)(2)

(2)(2)(2)

4,425,161

146,109,811

Exemptions fromnormal tax.

Personalexemption.

$362,400229,800237,600147,20077,60037,00042,20032,40027,00056,80033,40012,000(2)(2)

(2)(2)(2)

14,400

65,842,800

Dividends.

$1,721,6821,224,5172,164,5551,868,268

926,576652,210701,188

"866,267638,620

2,264,6782,205,574

839,206(2)(2)

(2)(2)(2)

3,983,611

30,773,134

Normaltax.

$168,899128,844155,754140,262102,48059,77786,96446,80454,777

177,87867,58362,554(2)(2)

(2)

Surtax.

$182,639175,265316,411365,766292,143204,805323,975307,263297,355

1,271,0731,048,633

676,257

8(2)(2)

44,756

2,994,391

2,391,451

8,239,741

Totaltax.

$351,538304,109472,165506,028394,623264,582410,939354,067352,132

1,448,9511,116,216

738,811(2)(2)

(2)

2,436,207

11,234,132

S O U T H C A R O L I N A .

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,000!$2,000 to $3,000$3,000 to $4,000!$3,000 to $4,000..$4,000 to $5,000!$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000to $30,000......$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000......$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000to $150,000....$150,000 to $200,000....,$200,000 to $250,000....$250,000 toS300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.$l,500,000to$2,000,000.$2,000,000 to $3,000,000

2,3456,1533,1957,910145

7,34137

4,7221,5501.0266754593062321611471Q6922981387875392S1477252

1

$3,612,0209,268,9347,309,06320,094,378

489.93025,237', 215

174,48321,177,2778,481, 3906,637, 5515,021,9863, 888,0192,892,5202,427,1281, 848,2881,834,1841,427,6871,334,0105,087,4023,076,9132,148,9252,582,0221,731,5181,538,032892,677512,688594,958199,500570,950(2)

$4, 671, 4006,150,0008,022,60014,058,400

319,60015,557, 200

64,60010,167, 8003,449,2002,244, 8001,517,0001,004,600671, 800502,400363,400319,400235,200200,400655,600293,000167,400153,20074,00059,80031,40016,80015,6004,8006,800(2)

$122,679109,164173,012217,983205,346423,084130,610783,522455,01.0449,087406,646394,226253,520214,092168,768227,25019S, 658234,8176?9,906552,436461,929577,323575,697479,440346,684333, 111175, 378

663179,764(

$121,550

233,319

372;789

409,786180,543163,718140,127130,549113,253101,09880,67382, 85861, 89156,406256,346160,280110,616138,15781,31975, 57141, 87912,49832,50015,18129,950(2)

$7,35719,39224, 49829, 36728,44229, 83927,17131,55827,90529,053144,656126,277117,243185,611167, 525189, 033129, 05586,331119,09046,780154,445(2)

(*)

$121,550

233, 319

372,789

409,786187,900183,110164,625159,916141,695130,937107,844114, 41689,79685,459401,002286,557227,859323,768248, 844264,604170,93498,829151,59061,961184,395(2)

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of the taxpayers.

Page 96: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

S O U T H CAROLINA—Continued.

Income class.

$3,000,000 to $4,000,000.$4,000,000 to $5,000,000$5,000,000 and overClasses grouped2

Grand total

Numberof

returns.

37,296

Netincome.

$597,184

142,688,832

Exemptions fromnormal tax.

Personalexemption.

$7,000

71,005,200

Dividends.

$161,979

9,641,784

Normaltax.

$33, 776

Z, 236,633

Surtax. •

$234,759

1,955,387

Totaltax.

8268,535

5,192,020

S O U T H D A K O T A .

$1,000 to $2,000 *$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000!$3,000 to $4,000$1,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80 000 to $90,000 .

3,4615,5324,0687,184

3227,846

125,3501,7321,014

668371252179124937039

164662223117

$90 000 to $100 000$100 000 to $150,000$150 000 t o $200,000 '•$200,000 t o $250,000$250 000 t o $300,000$300 000 t o $400 000$400 000 t o $500,000 . .$500,000 t o $750,000$750 000 t o $1 000 000$l,000,000to$l, 500,000.$1,500,000 to $2,000,000.$2 000 000to$3 000 000$3 00o'o00to$4 000 000$4,000,000 to $5,000,000.$5 000 000 and over

Grand total 38,614

$5,532,3707,876,9319,527, 537

18,224,9701,067,270

27,468,60949,760

24,140,94.29,474,0666,504,64S4,989,3103,136,0952,382,0191,860,6001,429,2311,162,996

941,466567,072

2,802,8591,492, 232

598,694793,789493,445383,634129,553144,694

133,174,792

$8,071,8005,472,2009,965,200

12,937,800' 782; 400

16,980, 80028,600

11,847,0004,018,7002,338,8001.555,600'836,000561,600342,400273, 400201,600152, 80087,400

360,600145,60047,00049,80022,00012,6005,0005,200

77,081,900

$15,71219,68064,41090,061

360,831196,26223,860

297,365350,706186,647207,970192,634160,008133,60499,96469,428

114, 29363,512

246,928216,255124,879161,724124,114155,32465, 56536,277

$96,464 !

208,711

422,909

480,230202,249163,014155,434116,91193, 86071,88465, 89456,36241,70126,684

149,77478,94927,30042,80825,97716,1854,3817,938

i

$8,25418,02526,26524,06223,57321,74021,09719,65117,89512, (56279,83763,13332,11456,47656,50247,05016,09524,016

3,778,013 2,555,619 568,447

$96,464

208,711

422,909

480,230210,503181,039181,699140,973117,43393,62486,99176,01359,59639,346

229,611142,08259,41499,28482,47963,23520,47631,954

3,124,066

T E N N E S S E E .

$1,000 to $2,000 !$1,000 to $2,000$2,000 to $3,000!$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,000i$4,000 to $5.000 ,

5,63210,2045,8049.896'230

7,18058

3,916

$8,707,62214,586,10613,064,71824,981,581

774,99424,821,025

257,09817,626,106

$11,710,00010,313,00014,371,40018,383,400

561,60015.153,600

135,4008,345,600

$111,32642,500

299,448246,639337,421471,098143,813346,308

$183,578

257,973

373,947

$183,578

257,973

373,947

358,503 I I 358,5031 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 97: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

94 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

TENNESSEE—Continued.

Income class.

$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250.000....$250,000 to §300J000....$300,000 to $400,000..$400,000 to $500,000....$500,000 to $750,000..$750,000 to $1 000 000$1,000,000 to$l,500,000.$1,500,000 to $2,000,000.$2,000,000 to$3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped2

Grand total

Numberof

returns.

2,2761,296

80764740634929421216213148924816616195461414121322621

50,789

Netincome.

?12,462, 7448,389,2506,048,6035,477,5493,848,3183,657,0263,376,2562,649,2032,184,4691,897,5958,409,4405,516,3474,526,3165,521,6074,194,0752,511,159

906,0251,036,1781,031,5461,240,5742,471,2251,064,300

(2)(2)

670,298

193,909,353

Exemptions fromnormal tax.

Personalexemption.

£5,000,8002, 802,6001,685,6001,401,600

859,200736,000622,200427,000342,800274,600995,400506,000333,800320,600187,20092,00026,60027.60023,00026,00042,60012,800(2)(2)

7,000

95,727,000

Dividends.

?783, 759759,816639,827698,893617, 891622,190529,603537,349333,671368,147

1,889,2961,346,6181,071,9701,116,014

811,508470,530220,866244,159184, 843180,578285,893323, 281

(2)(2)

Normaltax.

$270,927208,065186,908178,250129,929132,791135,005104,584100,63084,724

368,703255,347221,743304,826240,898150,70950,32959,27565,72584,075

177,10663,501(2)(2)

276,019

16,311,274

37,286

4,785,337

$11,51325,31632,35941,53538,34745,03649,77045,22145,69541,670

241,826226,987243,114396,588401, 835306,600133,853174,827206,499269,711655,836389,070

(2)(2)

273,509

4,296,717

Totaltax.

$282,440233,381219,267219,785168,276177, 827184,775149, 805146,325126,394610,529482,334464,857701,414642,733457,309184,182234,102272,224353,786832,942452,571(2)(2)

310,795

9,082,054

TEXAS.

$1,000 to $2,000 1$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000

23,29432,94625,09431,554

75024,586

33014,9205,9914,0532,6881,8941,430

995780617544465

1,434719396448212120664532

$36,542,35347,386,97057,236,34979,788,2192,514,452

84,661,1861,495,432

67,121, 03432,847,49226,211,01720,072,99416,051,01313,566,44810,403,9178,956,1847,702,2497,336,9756,736,727

24,605,33316,027,15410,858,71515,388,7309,455,8536,501,3164,241,8433,344, 8262,699,077

!$49,,083,20033,217,40062,466,40059,346,8001,684,800

51,893,400647,600

32,272,20013,089,0008,694,4005,701,4004,013,4002,952,0002,027,8001,583,4001,255,0001,126,800

950, 8002,814,0001,391,800

765,200840,000395, 200227, 800126,00090,00056,000

$772,735166,927

1,114,746435,735

1,154,1701,002,6231,902,4411,328,6431,419,6951,514,7541,343,5301,254,7061,087,915

901,686850,978839,634738,214922,803

3,076,0482,502,0821,645,4462,443,3481,356,996

759,765684,490292,488842, 560

$577,271

""813,629"

1,278,313

1,348,067753,872706,110641,385587,271540,088444,151404,148359,102356,883330,723

1,290,954864,281622,454919,163590,457414,664267, 740231,112142,957

$29,15078,462

105,055121,528134,668127,469131,319130,705143,644146,9557Q8,697662,117577,581

1,097,268914,567784,240619,969577,156529,763

$577,271

""813," 629

i,278,3i3

1,348,067783,022784,572746,440708,799674,756571,620535,467489,807500,527477,678

1,999,6511,526,3981,200,0352,016,4311,505,0241,198,904

887,709808,268672,720

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 98: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 95

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

T E X A S—Continued.

Income class.

$90,000 to $100,000 23 $2,167,619$100,000 to $150,000.... 77 8,950,061$150,000 t o $200,000... . 25 4,276,705$200,000 t o $250,000... . 5 1,119,175$250,000 t o $300,000... . 4 1,076,361$300,000 t o $400,000... . 4 1,385,574$40:),000 t o $500,000.... 1 (2)$500,000 t o $750,000.... 3 (2)$750,000 t o $1,000,000.. 1 (2)$1,000,000 t o $1,500,000. 1 j (2)$1,500,000 t o $2,000,000.$2,000,000 t o $3,000,000.$3,000,000 t o $4,000,000. ,$4,000,000 t o $5,000,000.$5,000,000 a n d overClasses grouped 2 ! 4,442,948

Numberof

returns.

Exemptions fromnormal tax.

"Netincome.

Personalexemption.

£41,000138,00045,40010,4006/2003,200

(2)

( )

Dividends .

?426,1791,088,854

543,436211,366

12,092198,381

Normaltax.

$127,722601,791290,276

70,61788, 836

103,013(2)

Surtax.

$478,7942,457,6821,532,569

458,570473,976666,952

Totaltax.

$606,5163,059,4731,822,845

529,187562,812769,965(2)

Grand total

11,600 | 417,296 341,221

176,547 |643,172,301 338,907,000 [ 35,252,762 16,108,271

2,505,153 2,846,374

16,194,009 132,302,280

U T A H .

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000...$3,000 to $4,0001..$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,0C0 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,COO to $20,000.$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80 000 to $90 000$90 000 to $100 000$100,000 to 3150,000....$150,000 to 1200,000....$200 COO to 1250 000$250 000 to $300 000$300 000 to $400 000$400 000 to $500,000$500 000 to $750 000$750 000 to $1 000 000$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.%2 000 000 to 13 000 000$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5 000,0C0 and over .Classes grouped2 ....

Grand total

1 806

3̂ 5474,040

2,57?

1 222'648424200137917346403432883923208411

i

$2 863,6828,270,9088,185,33610,157,012

797,4568,845,153264,114

5,441,6023,523,5562,697,9031,490,7151,156,225860,800758,526526,726496,736457,319467,457

1,504,543876,295633,752655,428343,244212,015

(2)

21,164

426,933

61,913,436

$3,844,2005,839,4009,212,2007,621,000704,400

5,510,200130 200

2,811,0001.446,400930,000447,800299,400198,600165,20097,60083,2007.1,60067,800181,40084,00040,40039,20016,00010,000

; • ; ; . ; ;

: : : : : : : : : : : :

8,200

39,865,400

$122,10741,428290,411118,110199 745144,806175 601187,030473,642

1,092,058251,389232,378253,560204,181110,037151,405129,927178,147535,932385,008322,384410,618243,793165,203

408,731

6,835,029

$98,408

99,189

128,399

99,15864,35049,3S538,27731,76123,48723,39019,23515,25716,02515,09554,07429,74717,01616,6638,0892,390

(2)

10,358

859,813

$2,8586,6597,7238,6378,5209,1647,7018,5258,72510,42143,07636,53534,70744,45031,98924,998

(2)

116,042

410,730

$98,468

99,189

128,399

99,15867,2C856,04446,00040,39832,00732,55426,93623,78224,75025,51697,15066,28251,72361,11340,07827,388

(2)

126,400

1,270,543

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 99: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

96 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS — DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

VERMONT.

Income class.

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,COO to $40,000$40,000 to $50,000$50,G00 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000....$200,000 to 1250,000....$250 000 to $300 000$300,000 to $400,000....$400 000 to $500 000$500 000 to $750 000$75C 000 to $1 000 000$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5 000 000 and overClasses grouped2

Grand tetal

Numberof

returns.

1,5023,7451,4222,493

1211,652

551,007

4062482161657065523441279739232721147373411

1

13,569

Netincome.

$2,276,4165,127,8313,231,0896,152,013

396,5065,531,663

240,2124,519,0402,200,0291,595,3601,590,4711,377,337

666,219681,947597,479425,732552,715391,507

1,671,869867,204629,238939,700942,003774,169452,299226,999597,783284,339510,434(2)(2)

(2)

Exemptions fromnormal tax.

Personalexemption.

$2,957,6003,755,4003,398,8004,573,200

253,6003,251,400

104,8002,031,200

846,400505,600434,600321,800144,600133,00099,80069,20087,60053,000

190,80073,0G040,80046,80042,00025,80011,0004,000

12,8005.2007; 200

(2)(2)

(2)

ii

754,903

46,204,506

5,000

23,486,000

Dividends.

$252,57857,554

290,748143,334199,514186,628177,260298,408264,491239,792267,150335,129141,693148,784145,652126,51591,980

141,158485,010329,496196,115559,911369,495383,005166,287124,947213,316126,106243,775(2)(2)

Normaltax.

$53,612

57,935

84,007

87,82439,79133,71434,31127,87221,17723,24621,84713,80321,97913,39864,57434,37929,50823,12841,02927,38221,8087,231

28,30512,61320,114(2)

• (2)

(2) ! (2)

Surtax.

$1,7134,5467,5419,462

10,6888,4668,7837,288

10,7788,637

48,38535,82633,98168,37792,11095,76666, 43839,574

118,82863,170

' 145,746(2)(2)

(2)

513,669

7,219,500

17,535

862,122

326,579

1,212,682

Totaltax.

$53,612

57,935

84,007

87,82441,50438,26041,85237,33431,86531,71230,63021,09132,75722,035

112,95970,20563,48991,505

• 133,139123,14888,24646,805

147,13375,783

165,860(2)(2)

(2)

344,114

2,074,804

VIRGINIA.

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to 14,000!$3,000 to $4,000$4,000^15,000!$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to 810,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000

8199

16

9

511

,504,058,054,019390

,547115

,738,947,21185860443235228024719418351925013S13773

|$13,405,38128,419,69320,644,59439,719,0091,249,57532,743,330

523,47025,673,48610,752,8087,826,5526,414,8995,129,6194,102,1623,677,1093,217,1203,077,9952,615,7602,651,7488,917,1205,568,1893,729,8854,714,4463,216,650

$17,234,60019,312,80022,796,20028,328,800

939,50019,697,800

233,80011,684,6004,298,8002,530,4001,824,8001,301,800897,600755,400591,400510,800422,800355,800

1,065,000519,400286,800279,800157,400

$419,04697,005569,677403,966316,123975,614298,006

1,222,8331,146,689843,381834,240683,441615,770602,673694,370609,339343,010571,812

2,150,5761,522,121993,716

1,652,3291,137,296

$364,015

439,414

481,649

550,934231,535193,570183,012170,485147,701135,655118,369121,635118,069112,963388,843248,543171,664205,189148,753

$364,015

439,414

481,649

$10,69523,23633,69439,00940,82644,85346,99552,38551,14158,091256,661230,075198,240336,595308,254

550,934242,230216,806216,706209,494188,527180,508165,364174,020169,210171,054645,504478,618369,904541,784457,007

1Nontaxable. Personal exemption and dividends exceed net income.* Classes grouped to conceal net income and identity of taxpayers.

Page 100: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 97

TABLE 10.—PERSONAL RETURNS — DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

V I R G I N I A — C o n t i n u e d .

Income class.

$50,000 to $60,000$80,000 to $70,000$70,000 to $80,000$80,000 to 190,000$90,000 to $100,000$100,000to $150,000....$150,000to $200,000....$200,000to $250,000....$250 000 to $300 000$300,000to $400^000....$400,000 to $500,000....$500 OOOto $750 000$750 000 to $1,000 000$1,000,000 to $1,500,000$l,500,000to $2,000,000.$2,000, OOOto $3,000,000.$3,000,000 to $4,000,000.$4,000,000to $5,000,000.$5 000 000 and overClasses grouped2

Grand total

Numberof

returns.

49231347

1134

ii

Netincome.

$2,641,6691,475,148

960,631340,213668,463

1,314,477567,477

75,966

1,699,695

247,658,373

Exempt ions fromnormal t ax .

Personalexemption.

$108,20047,00025,800

7,60016,00022,000

6,200

Dividends.

$858,176398,710217,995109,250116,882495,505521,830

(2>

i

11,800

136,270,700

527, «S27

21,949,208

Normaltax.

$126,38878,76855,66618,22835,98367,1578,548

98,787

5,021,521

Surtax.

$317,961215,198163,40866,109

149,700370,140214,318

771,132

3,998,716

Totaltax.

$444,349293,964219,074

84,337185,683437,297222,866

(2)

869,919

9,020,237

$1,000 to $e ,0001$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 t o $4,000i$3,000 to $4,000$4,000 to $5,000i$4,000 to $5*000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 t o $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 t o $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 t o $100,000$100,000 to $150,000....$150,000 t o $200,000....$200,000 to $250,000....$250,000 t o $300,000....$300,000 t o $400,000....$400 000 t o 5)500 000

$500 000 t o $750 000$750,000 t o $1,000,000,.$l,000,000to$l,500,000.$1 500 000 f o If 2 000 000$2*,ooo',oon to$3,ooo,ooo.$3,000, OOOto $4,000,000.$4,000,000 to -15,000,000.$5 000 000 and overClasses grouped 2

Grand total

11,08244,22411 89718,623

12,01587

6,2982,7011,8601,208

8145964183222812101585162371211265941181311

4.185323

1

$17,417,93963,870,43527 072 99045,292,820

1,206,49541,373,033

373,74427,961,39515,139,06411,921', 7539,005,1206,860, 4095,667,2584,376,6483,700,7573,499,3062,837,8632,291,2068,879,5925,235,0363,274,3044,320,6602,594,6392,252,7191,174,484

969,476923,365385,088

2,184,003869,544682,365549,805

(2)

114,322

1,757,418

325,920,733

$23,406,80040,194,20029.445,80028,913, 600

8S6,40023,636,400

192,40013,007,8005,701,0004,004,2002,615,8001,725,2001,260,600

879,600692,400594,400443,600335,000

1,036,400481,400242,800252,600113,20075,40033,00020,80016,6006,200

30,2008,2003,0004,800

(2)

$141,922153,795406,053308,654505,401451,446232,464421,048

1,094,984823,053693,817747, 592570,689500,902456,988500,048420,840446,239

1,844,8651,128,293

944,5081,273,450

995,1471,013,996

437,958497,169288,077133,097

1,011,008326,043491,167495,390

(2)

$969,447

686,440

693,401

581,884365,450293,606273,535222,895217 202177,423158,274150,568134,05197,336

401,844259,392147,896209,228113,17496,56054,88438,20753,31317,75884,63944,22117,3203,592

(2)

8,800

180,268,600

$16,43432,88745,82248,63257,54954,13354,48159,78955,90550,537

257.426212,009174,647307,024248,304276,282174,393166,626180,24686,992

622,862314,494281,949244,906

(2)

171,673 124.073

19,927,776

903,853

6,687,613 4,928,182

$969,447

686,440

693,401

581,884381,884326,493319,357271,527274,751231,556212,755210,357189,956147,873659,270471,101322,543516,252361,478372,842229,277204,833233,559104,750707,501358.715299,269248,498

, CO

1,027,926

11,615,795

0 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 101: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

98 STATISTICS OF INCOME.

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

WEST VIRGINIA.

Income class.

$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,000i$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000..$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000,$80,000 to $90,000 , .$90,000 to $100,000....$100,000 to $150,000....$150,000 to $200,000....$200.000 to $250,000....$250 000 to $300,000$300,000 to $400,000....$400,000 to $500,000....$500 000 to $750,000 ..$750 000 to $1 000,000.$1,000,000 to $1,500,000.$l,500,000to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped2

Grand total

Numberof

returns.

5,8409,9998,2427,020

4145,903

1912,9431,232

8675593782712021571098972

24911991883933151365

1721

2

45,168

Netincome.

$9,042,68614,405,54019,004,57517,795,1971,358,874

20,453,457871,152

13,204,5976,632,6175,561,1524,156,8453,202,0562,571,7752,117,2671,801,2711,355,8651,205,2961,044,9784,253,0422,651,5472,479,4123,037,5211,741, 8511,786,425

983,293980, 753505,592482,349

2,049,619355,660(2)

(2)

856,828147,949,092

Exemptions fromnormal tax.

Personalexemption.

$11,886,8009,982,200

21,309,80012,685,600

961,00012,461,200

394,6006,387,4002,637,4001,853,8001,192,800

765,200562,200418,800317,800226,600193,600152,800

• 492,800239,600182,800169,80079,80064,00027,40024,4009,6009,600

32,6003,600

(2)

(2) •

5,60085,731,200

Dividends.

$533,765101,483750,475241,674529, 898575,672670,988574,080804,430814,693847,401690,574556,890549,157615,670349,611363,260353,304

1,641,4691,034,8611,094,9881,407,079

715,945672,291529,499288,940481,559273,780

1,612,88919,262(2)

(2)

i75,03'i19,870,618

Normaltax.

$176,870

198,157

299,594

249,620130,076117,86099,31887, 37980,23267,41252,23447,13140,28534,514

143,51295,97787,437

112,18569,30681,31933,74751,3194,206

16,14458,81525,899(2)

(2)

53,5022,514,050

Surtax.

$5,76415,79721,95924,12225,68326,32126,15423,15923,90623,110

120,509109,676131,489218,174168,587215,517146,976170,81799,023

109,212581,514130,190(2)

(2)

387,4882,805,147

Totaltax.

$176,870

198,157

299,594

249,620135, 840133,657121, 277111,501105,915

93, 73378,38870,29064,19157,624

264,021205,653218,926330,359237,893296, 836180,723222,136103,229125,356640,329156,089

(25(2)

440,9905,319,197

W I S C O N S I N .

$1, 000 to $2,000 i$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,0001$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000

14,00928,23611,48018,525

59913,466

1658,2353,1402 0451,314874677470396265222186629265184179

$21,957,69340,604,28026,087,53046,473,2982,022,59546,598,469

741,07936,911,45017,130,31713,098,9739,776,1077,365,9186,413,7534,914,1754,551,6723,309,3802,988,9612,692,49710,817,7975,865,5275,022,2006,154,344

$30,206,20028,237,80029,055,60033,503,2001,436,800

28,513,800332,800

17,892,2006,592,2004,235,8002,761,4001,818,6001,394,400961,600808,400559,800441,400380,600

1,196,800485,200348,000335,600

$321,028237,679503,934611,198614,006997,742510,190

1,788,3561,312,3261,445,9561,543,4171,232,8901,267,6051,101,4931,166,263833,874840,110738,168

3,348,2351,949,4632,476,5312,823,376

$510,859

497,918

722,695

699,018351,057296,288246,274200,277208,370166,443166,331124,454108,99298,832

417, 388234,655167,919217,257

$14,51035 50447,60149,94663,75760,33966,92757,13258,09359,007

311,954240,778270,418440,560

$510,859

"497," 9i8

722,695

699,018365,567331,792293,875250,223272,127226,782233,258181,586167,085157,839729,342475,433438,337657,817

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 102: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

STATISTICS OF INCOME. 99

TABLE 10.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES, showing for each class the number of returns, net income, personalexemption, dividends, and tax—Continued.

WIS CONSIN- Continued.

Income class.

$40,000 to $50,000$50,000 to 160,000$60,000 to $70,000$70,000 to $80,000$80,000 t o $90,000$90,000 t o $100,000$100,000to $150,000....$150,000to $200,000....$200,000 t o $250,000....$250 000 to $300 000$300,\)00 to $400^000....$400 000 t o $500 000$500'000 t o $750'000 .$750 000 to $1 000 000$1,000,000 to$'l, 500,000.$1,500,000 t o $2,000,000.$2,000,000 t o $3,000,000.$3,000,000 t o $4,000,000.$4,000,000 to $5,000,000.$5 000 000 and overClasses grouped 2

Grand total

Numberof

returns.

79432827157

2551

2

Netincome.

$3,511,3822,329,0161,809,5062,014,5461,271,928

666,6042,972,392

816,968(2)

(2)

Exemptinorm*

Personalexemption.

$137,60078,20057,80055,00020,80012,60044,0007,800

(2)

(2)

ons fromil tax .

r^ividends.

§1,716,6531,121,4591,548,6481,526,461

922,267548,207

1,813,067359,758(2)

(2)

105,793

960,987

337,851,344

: . : . " . ' .6,200

191,918,200

427,778

37,648,138

Normaltax.

$121,63487,95223,53731,73625,41710,674

109,32538,904(2)

(2)

Surtax.

$340,846282,191266,030346,079250,949148,971828,194285,052(2)

(2)

38,944

5,923,150

453,109

4,977,947

Totaltax.

$462,480370,143289,567377,815276,366159,645937,519323,956(2)

( 2 )

492,053

10,901,097

W Y O M I N G .

$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 t o $5,000 i$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000....$150 000 to $200,000$200,000 to $250,000....$250 000 to $300,000$300,000 to $400,000$400,000 to $500,000...$500,000 to $750,000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses °rouped2

Grand total

1,4055,8332,4534,178

382,165

14898396251147949958395026287535261995321

1

1

18,349

$2,296,9378,791,9535,533,081

10,366,388125,612

7,444,69959,681

3,987,4892,141,6421,604,6591,100,078

796,926933,817606, 443447,853623, 406350, 850405,517

1,282, 943785,178702,663661,009394,432268,159197,948(2)(3)

(a)

(2)

554,596

52,463,959

$3,018,-4005,871,4005,888,0007,000,000

92, 2004,478, 200

31,0001,830,800

856, 000527,400297,600191,200208,600114,20072,200

109,00052,00059,000

150,60065,60055,80032,20020,4009,6005,800

(2)(2)

(2)

(2)

8,600

31,045,800

$44,6599,716

42, 21465,05163, r>4477,65237,73698,545

134, 835119,701116,1563111,303160, 252101, 75691, 56873,86261, 71484,133

270, 705225,164188,96871,91175,10539,22833,605(2)(2)

(V)

193,364

2,593,014

$121,144

132,990

116,093

82,68743,80138,07733,88926,04632,68923, 59016,61527,86415,24917,30756,62834,99533,20140,84822,34515,7438,604

(2)(2)

(*)

(2)

$1,6574.6735', 7975,9749,2107,4246,564

10,6726,9048,942

36,36631,82637,00947,33137,41432,16329,731

(v)

(2)

$121,144

132,990

116,093

82,68745,45842,75039,68632,02041,89931,01423,17938,53622,15326,24992,99466,82170,21088,17959,75947,90638,335

(2)

(2)

i

28,340

968,745

155,661

475,318

184,001

1,444,063

1 Nontaxable. Personal exemption and dividends exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

Page 103: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 11.—NET INCOME REPORTED FOR EACH YEAR, BY THE SAME INDIVIDUALS GROUPED ACCORDING TOSIZE OF NET INCOME FOR 1914.

[Returns of 1,240 persons, each of whom reported net income of £300,000 and over in one or more years, 1914-1919.]

O

o

Income class (distribution based on 1914 returns).

Keporting deficitUnder $10,000$10,000 to $25, 000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 and over....

Total

i Deficit.

Number.

2359

104156219150102795798466921261687

1,240

1914

i $1,571,606380, 562

1,765, 3785,913, 947

16,063, 02018,495, 83517,792,20217, 971, 50415,381,65333,895,93620,526,12542,050, 57718,263, 30931,270, 55427,446, 872IS, 899, 95749,326; 108

333, 871, 933

1915

$6, 826,7606,637, 571

10,051, 84828,516, 02446,934,81337,724,64028,967,36834,833, 43519,572,04982,339,02426,039, 54848,561, 95222,985, 45537,980, 98628,277, 78019,370,85249,824, 450

535, 444, 555

Net income .

1916

$9, 744, 52014,594, 79553, 723, 93046,919, 00274,923, 24969,362,79143,538,25545,339, 23834,288, 85776,594,38335,275, 61761,353, 54035,632, 74353,154,94733,540,05720,304,46057,127, 723

765,418,107

1917

$7,077,66118, 004,04031,442,17049, 885,56476,145,77856,504, 85443,034,55138,366,94427,783, 99456,569, 77725,602,36251,117,23223,916,17749,398,34931,828, 78815,288, 74053,350, 714

655,317,695

1918

$4,549,73111,553,49720,740,16634,864, 55160,527,93849,277, 36136,942, 42126,079, 02620,994, 80541,297,60619,054,70138,977,79314,891,30227,231,15221,568, 94112,060,19635, 774, 294

476,385,481

1919

$6,235,94614,459,67325,763,64140,092,64056,077,05242,176,44631,441,77719,957,63419,080,05041,496,48017,915,91333,033,73313,197,39833,085, 53818,887,45410,227, 41037,228,711

460,357,496

sn

oo

Page 104: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Table lla.—DISTRIBUTION BY INCOME CLASSES FOR EACH OF THE YEARS 1914-1919.RETURNS OF 23 PERSONS WHO IN 1914 REPORTED DEFICITS, EACH OF WHOM IN ONE OR MORE OF THE SUBSEQUENT YEARS REPORTED INCOME

IN EXCESS OF $300,000.

Income class.

Reporting deficitUnder $10,000$10 000 to $25 000$25^000 to $50' 000$50 000 to $100 000$100 000 to $150 000$150,000 to $200'000$200 000 to $250 000$250,000 to $300' 000$300 000 to $400 000$400 000 to $500000

1914

Num-ber.

23

Net ircome.

$1,571,606

$500 000 to $750'000 . . . . .$750 000 to $1 000 000$1,000 000 to $1 500 000$1 500 000 to $2 000 000$2,000 000 to $3'000'000$3 000 000 and over

Total

1915

Num-ber. Net income.

2 $65,6942 16. 637

211324

1

225,488

342,972211,096276,547

1,020,616917,033

2,273,932

1,608,133

23 1,571,606 23 6 826,760

1916

Num-ber.

2

1

22312721

Net income.

$106,781

31,688

314,203444,001858,078369, 846974, 501

3,973, 7241,791,8641,093, 396

23 9.744 520

1917

Num-ber.

1

1225114

51

23

Net income.

$7,824

48,659150,391241,521857,191205,139267,821

1, 397,433

2,921,613980,069

7,077,661

1918

Num-ber.

2

3

2

142321

23

Net income.

$210,008

51,749

133,876402,113170,047890,279543,763

1,070,240949,173548,499

4 549 731

1919

Num-ber.

1

2422121223

1

23

Net income.

$30,448

44,017153,614145,498266,705199,913478,855299,845754,759902,072

1,647,768

1,373,348

6,235,946

R E T U R N S OF 59 PERSONS W H O IN 1914 R E P O R T E D N E T INCOME U N D E R 810,003 EACH OFN E T INCOME U N D E R $10,003 EACH OF WHOR E P O R T E D INCOME IN EXCESS OF $300,000.

IN ONE OR MORE OF T H E SUBSEQUENT YEARS

Reporting deficitUnder $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000to $1,000,000....$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 and over

Total

59 $380,562$15,084134,683213,573230,686389,701834,976523,803236,910

653,880950,132

$43, 626110,667371,130418,120534,854

1,059,709904,282

1,097,9471,788,762

929,278584,892

$4,87413,85066,632

176,076534,452

1,295,912717,562435,449591,954

2,424,1602,289,40337 738,655

2,484,311

4 | 4,307,109

I"! 2," 444," 419*

4,159,6281,565,181

59 i 380,562 59 6,637,571 ! 59 j 14,594,795 59 j 18,004,040

$5,271109,990328,469834,000358, 301736,245689, 553298,644

3,740,8622,665,8501,786.312

59 11,553,497

$190,0171,160

24,752132,838486,069

1,118,157183,152200,928816,061

5,284,2453,283,4111,781,481

1,337,436

83o

98

14,459,673

Page 105: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Table lla.—DISTRIBUTION BY INCOME CLASSES FOR EACH OF THE YEARS 1914-1919—Continued.RETURNS OF 104 PERSONS WHO IN 1914

Income class.

Reporting deficitUnder $10,000$10,000 to $25,000..$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 and over

Total

[ R E P O R T E D N E T INCOME B E T W E E N $10,000 AND $25,000, EACH OF WHOM IN ONE OR MORE OF T H E SUBSE-QUENT YEARS R E P O R T E D INCOME IN EXCESS OF $300,000.

1914

Num-ber.

104

Net income.

$1,765,378

104 1,765,378

1915

Num-ber.

11

2832157524

13

104

Net income.

$79,1068,280

442,5441,129,4691,115,539

961,733843,059461,413

1,112,7791,816,875

493,5221,745,741

10,051,848

1916

Num-ber.

79

15111698845521

4

104

Net income.

$135,777333,117

1,090,0601,299,4742,868,3882,004,6442,208,5422,671,2241,852,6943,143,3334,651,0922,513,2961,749,195

27,203,094

53,723,930

1917

Num-ber.

1335

12695

10268

1033

104

Net income.

$2,67421,37451,469

179,407871,931742,862

1,490,9751,151,4562,766,0829,120,7033,591,5735,567,0462,435,7023,454,264

31,442,170

1918

Num-ber.

2

69

18151438

1775

104

Net income.

$149,861

109,044370,277

1,294,9511,799,2292,348,220

691,3462,216,9615,828,8293,214,5823,016,588

20,740,166

1919

Num-ber.

2239

1710764

251251

1

104

Net income.

$51,6126,909

42,946328,439

1,204,4321,317,7781,209,3461,367,1341,121,7648,597,7195,259,2912,915,960

818,642

1,624,893

25,763,641

RETURNS OF 15G PERSONS WHO IN 1914 REPORTED NET INCOME BETWEEN $25,000 AND $50,000, EACH OF WHOM IN ONE OR MORE OF THE SUBSE.QUENT YEARS REPORTED INCOME IN EXCESS OF $300,000.

oto

1owo*4

Oo

Reporting deficitUnder $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150.0001150,000 to $200;000....$200,000 to $250,000$250,000 to $300,000....$300,000to $400.000....$400,000 to $500;000....$500,000 to $750,000....$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.

156 $5,913,947$207,0731,309,8983,692,5391,812,9282,133,3341,327,338827,321

1,019,4322,600,1793,206,4201,696,2964,990,4353,692,831

$47,2027,543

58,216197,369741,443500,189742,445135,843831,872585,416489,900213,394902,820559,754

$32,558239,297

1,270,8832,131,8632,988,1343,302,6514,171,31810,672,2357,773,0785,593,929842,413

3,527,2125,142,781

$35,9019,567

30,563484,551

2,281,1773,077,8873/411,8552,082,738777,779

9,770,9595,814,5713,233,9942,722,5501,202,261

$109,735

122,135494,622

1,690,5982,112,7062,188,9152,869,8212,223,75411,817,4546,538,1792,246,8065,472,5582,424,827

Page 106: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

$2,000,000 to $3,000,000$3,000,000 and over

Total 156 5,913,947 156 28,516,024 156: : : : : : : : : : : : : :

46,919,002

1 | 2,197,212

156 I 49,885,564 156 34,864,551 156 40,092,640

RETURNS OF 219 PERSONS WHO IN 1914 REPORTED NET INCOME BETWEEN $50,000 AND $100,000, EACHSUBSEQUENT YEARS REPORTED INCOME IN EXCESS OF $300,000.

OF WHOM IN ONE OR MORE OF THE

Reporting deficitUnder $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $200,000....$200,000 to 1250,000$250,000to $300,000....$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000....$750,001) to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 and over

219 | $16,063,020

Total 219 } 16,063,020 219

$34,14,20,432,

5,674,4,381,5,024,2,305,4,752.4,429,

5,545,2,604,5,097,3,736,2,075,

717846634242513673782886443868143179576699696350

46,934,813

$176,0791,671,1933,644,5604,959,0185,571,0925,745,62310,989,6406,627,23413,517,23610,350,6577,496,9341,900,5392,273,444

74,923,2-19 219

$126,403830,861

2,078,1683,912,3615,204,7414,738,98721,374,08915,544,87110,200,8025,168, 5831,199,9693,342,4912,423,452

76,145,778 219

$5,13338,110327,721

1,694,7634,664,4674,677,8664,040,9466,881,03014,711,8327,110,3898,450,7175,263,9961,035,7441,625,224

60,527,938 219

$267,03220,457120,460389,879

2,306,1473,319,6184,665,5053,773,4356,111, 72210,250,9769,508,4666,864,2575,154,3083,858,854

56,077,052

RETURNS OF 150 PERSONS WHO IN 1914 REPORTED NET INCOME BETWEEN $100,000 AND $150,000, EA(SUBSEQUENT YEARS REPORTED INCOME IN EXCESS OF $300,<

\CH OF WHOM,000.

IN ONE OR MORE OF THE

3am

3oo

Reporting deficitUnder $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000to $200,000....$200,000 t o $250,000$250,000 to $300,000....$300,000 to $400,000$400,000 to $500.000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 and over

Total.. 150

$18,495,835

18,495,835

$152,3611,268,1474,118,1337,448,4563,641,1011,931,3584,198,7174,173,2623,012,5423,371,904

1,540,2932,868,366

37,724,640

$549,8631,333,0652,021,9894,219,0305,461,1217,945,9904,908,519

14,331.76810,109^ 75110,307,8743,123,8155,050,006

150 j 69,362,791 150

$28,314683,861877,307

1,607,5932,896,2634,422,532

14,796,54311,029,30910,617,1635,223,1572,596,2871,726,525

56,504,854 150

$65,780333,147626,323

1,368,1623,096,5863,076,6463,511,962

14,146,2683,934,7519,657,2904,236,6243,579,9381,643,884

49,277,361

$925,12632,46131,687

220,930873,875

3,060,4762,911,3893,013,4492,752,0838,093,1514,407,3627,717,6575,819,5582,388,2561,779,238

42,176,446 OCO

Page 107: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Table lla.—DISTBIBTTTION BY INCOME CLASSES FOB EACH OF THE YEABS 1914-1919—Continued.RETURNS OF 102 PERSONS WHO IN 1914 R E P ORTED NET INCOME BETWEEN $150,000 AND $200.00f

SUBSEQUENT YEARS REPORTED INCOME TN EXCESS OF

Income class.

Reporting deficitUnder $lo 000$10,000 to $25 000$25,000 to $50 000$50,000 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 $100,000..$400,000 to $500 000$500,000 to $750,000$750 000 to $1 000 000$1,000,000 to $1 500 000$1 500 000 to %9 000 000$2 000 000 to %3 000 000$3,000,000 and over

Total

1914

Num-ber.

io2

Net income.

1915

Num-ber.

1i i

$17,792,202

102 17 792 202

83021141042231

102

Net income.

$12,93547,600

411, 8611,029,0515,247,4464,606,1033,862,6413,384,4921,772,4521,206,7801,804,7833' 721,6451,859,579

28,967,368

Num-ber.

1

118

1515.191421

4 .111

102

1916

Net income.

$20,179

80,030148,915

1,473,4083,260, 7334,081,7476.529,4146,341,682

12,609,5163,264,6161,270, 2301,933,0672,524 718

43,538,255

Num-ber-

11

1

4849

341418521

102

), EACH OF$.300,000.

1917

Net income.

$11,6133,204

34,995

472, 8431,409, 89S

917, 7832,464, 332

11,818,3916,068, 639

11,299, 5354,279,1832,653, 7941,623,567

43,034,551

WHOM IN ONE OR MORE OF THE

1918

Num-ber.

1

3

81

1399

241812

112

102

Net income.

$18,620

66,044

638,756113, 314

2,366,9352,080, 4252,411,0748,234, 3438,077,8277,395,650

956,4121,129, 6963,490,565

36,942,421

Num-ber.

1

245

1111186

188

1251

102

1919

Net income.

$117,298

43,916123,713379, 721

1,351,3252,022,3913,979,2261,620,2206,100, 8073,449,9637,285,6914,103,4651,098,637

31,441,777

RLTTTRNS OF 79 PERSONS WHO IN 1914 REPORTED NET TNCOME BETWEEN $200,000 AND $250,000, EACH OF WHOM IN ONE OR MORE OF THESUBSEQUENT YEARS REPORTED INCOME IN EXCESS OF $300,000.

>

o

QO

Reporting deficitUnder $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000$500,000 to $750,000....$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.

$17,971,504

;355,064

80,351367,244

1,070, 5565,065,6703,549, 7375,076,5831,285, 7474,338,7552,584,357

3,237,213

$15,549

357,3141,154,1223,851, 9037,307,4574,954,4196,148,1284,246,6694,780, 5416,928,687

$192, 395258,187

1.150, 3813,624,7478.151, 7162,259, 51211,060,8584,906, 8163,209,3723,552,960

$180,803

29.898582, 699387, 793

2,524, 2011,825, 3452,228,0385,514,1603,563,7694,168, 9733,189,1562,245, 797

32219

13889

10364

$1,426,15613, 41025, 76834, 539

598, 7621,736,8601,378,8231,778,7852,417,1253,473,0821,405, 3633,359,4873,553,032

1,608,754

Page 108: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

$2,000,000 to $3,000,000.$3,000,000 and over

Total.1 8,532, 286

"•17,971,504 j 79 I 34,833,435

2,177,9563,416,493

45,339, 238 79 I 38,366,944 79 i 26,079,026 79 19,957,634

RETURNS OF 57 PERSONS WHO IN 1914 REPORTED NET INCOME BETWEEN $250,000 AND $300,000, EACH OF WHOM IN ONE OR MORE OF THESUBSEQUENT YEARS REPORTED INCOME IN EXCESS OF $300,000.

Reporting deficit... !Under $10,000$10,000to $25,000..$25,000 to $50,000$50,000 to $100,000.$100,000 to $150,000$150,000 to $200,000..$200,000 to $250,000$250,000 to $300,000... . . 57$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $i,000 000$1,000,000 to $1,500,000$l,500',000 to $2,000,000 . . . .$2,000,000 to §3,000,000$3,000,000 and over

Total . . . 57

$15,381,653

1 $262,473

157

1420

4

149,402913,842

1,623,0064,021,0846,610,9421,798,2882,290,828

1

15,3S1,653 57

2,427,130

19,572,049

1

11

16146

1133

i57

$7 488

160,912248,260

4,472,2664,917,7052,611,9246,721,5962 320 2603,726, 775

9,101,671

34,288,857

1

i6

18131231

1

57

$19,656

150,031248, 611

1,672,1786,288, 8335,812,2827,402,7402 526,5191,149,759

2,513,385

27,783,994

1

34357

1796

1

1

57

$6,688

24*1, 607503,405526,964

1,152,7011,956,1125,867,0074,030,0493,445,895

1,040,435

2,223,942

20,994,805

1

138667

163311

i57

$143,971

45,447195,510956.878

1,056', 1581,403,7131,904,5975,378,1421,375,3731,782,356

808 1931,152,95C

3,164,698

19,080,050

RETURNS OF

Reporting deficitUnder $1Q,OOO$10,000 to $25,000$25,000 to $50 000$50 000 to $100 000$100,000 to $150,000$150000to$200 000$200,000 to $250 000$250 000 to $300 000$300,000 to $400',000$400 000 to $500 000$500^000 to $750,000 . .$750 000 to $1 000 000$1,000 000 to $1,500,000$1 500 000 to $2 000 000$2,000,000 to $3,000,000$3,000,000 and over

Total

38 PERSONS WHO

98

98

$33,895,936

33,895,936

IN 1914 R E P O R T E D N E T INCOME B E T W E E N $300,000 J

1 $130,1081 | 198,0504 | 943,281

12 3,279,07038 13.149.2852010

8,758,9365.840.922

4 i 3.344.1892 2.144.2603 5', 094; 860

3

98

39,456,06382,339,024

3

926202132625

98

$525,556226,158

2,476,6129,228,4758,627,374

12,130,5172,543,2062,113,347

10,112,1044,423,917

24,187,02776,594,383

2

21232181935212

98

$267,226

470,4613,369,214

11,158,0107,951,674

11,467,5842,725,9045,556,3703,125,5742,493,8037,983,957

56,569,777

LND $400,000.

122

3

1012291211

22

1

98

$5,S7434,09380,033

302,345440,119843,889

2,257,3283,331,344

10,089,4585,099,9026,817,7301,607,4462,699,4153,641,539

4,047,09141,297,606

41

38

121167

1711546111

98

$1 169,8894,503

128,407645,459

1,533,9671,959,0461,276,3221,898,2945,927,9344,926,8632,889,8393,246,9107,620,4981,819,3082,096,3926,692,627

41,496,480

uiHK—1

aUl

Jao

o

Page 109: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Table lla.—DISTRIBUTION BY INCOME CLASSES FOB EACH OF THE YEARS 1914-1919—Continued.

R E T U R N S O F 46 P E R S O N S WHO IN 1914 R E P O R T E D N E T INCOME B E T W E E N $400,000 A N D $500,000.

Income class.

Reporting deficitUnder $10,000$10,000 to $25,000...$25,000 to $50,000... . .$50,000 to $100,000$100,000 to $150,000...$150,000 to $200,000-$200,000 to $250,000...$250,000 to $300,000.$300,000 to $400,000...$400,000 to $500,000. .$500,000 to $750,000...$750,000 to $1,000,000.....$1,000,000 to $1,500,000$1,500,000 to $2,000,000...$2,000,000 to $3,000,000$3,000,000 and o v e r . . . .

Total

1914

Num-ber.

46

46

Net income.

$20,526,125

20,526,125

1915

Num-ber.

1

117

1315521

46

Net income.

1916

Num-ber.

$i36,454

229,509258,598

2,602,3765,953,1118,415,1264,278,2762,288,6801,877,418

26,039,548

1i3

1114762

1

46

Net income.

$236, 305288, 581

1,028,0665,080,7168,295,9165,878,1207,632, 3073,497,005

3,338,601

35, 275, 617

1917

Num-ber. Net income.

i

. 11529

109712

46

$184,1891,123,672

535,0353,150, 4794, 598, 0925,514,5706,225,6701,121, 5483,149,107

25,602,362

1918

Num-ber.

13821385

10311

46

Net income.

$25, 425240, 861

1,000,261345, 873249, 287828, 831

2,832,4452,226, 8225,792, 3532,557, 2501,194, 7611,760, 532

19,054,701

Num-ber.

211115435666212

46

1919

Net income.

$219,6446,682

12, 79748, 38972,387

606,127693, 993691, 962

1,381, 3002,071, 2032,541, 7573,393, 8041,543, 1111,310,4493,761,596

17,915,913

R E T U R N S OF G9 P E R S O N S WHO IN 1914 R E P O R T E D N E T INCOME B E T W E E N $500,000 AND $750,000.

Reporting deficitUnder $10 000$10 000 to $25 000 .$25 000 to $50 000$50*000 to $100,000. .$10G 000 to $150,000.$150 000 to $200 000$200,000 to $250,000...$250 000 to $300,000 .$300,000 to $400,000 . .$400,000 to $500,000...$500 000 to $750 000.$750 000 to $1.000 000$1,000,000 to $1,500,000$1,500,000 to $2,000,000

69 $42,050,577

1

84685

$267,218

3, 755,86728,471,2457,031,0896,071, 509

35

2322113

$1,093,2752,361,323

14,431,20218,144, 57413,040,1315,358,406

1136

272182

$211, 749280, 724

1,079, 3232,790,604

16,496, 74017,493, 6479,413, 2473,351,198

2

1211316

1423105

$268,622

43,831155,322121, 716173, 846677,460277, 531

2,144,1976,327,357

14,418,6958,247,4836,658,977

4

3214331

107

2262

$369,716

52,96462,19970,117

503, 427521, 675662, 772259, 076

3,473,8733,214, 867

13,408, 7965,352, 2572,426,386

o

oo

Page 110: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

$2 000 000 to $3 000 000$3,000,000 and over

Total 69 42, 050, 577

1

69

2,965,024

48. 561,952

1 i 2,257,0771 ! 4,667,552

69 j 61,353,540 69 51,117,232 69 38,977,793

1

69

3,395,040

33,033,733

g RETURNS OF 21 PERSONS WHO

to Under $10,000$10,000 to $25,000$25,000 to $50,000 . - -

rjn $50,000 to $100,000$100 000 to $150 000 1$150,000 to $200,000 1$200 000 to $250 000.$250,000 to $300,000$300,000 to $4Q0 000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000 000 to $1,500,000$1 500000 to §2 000 000$2,000 000 to $3,000,000$3,000,000 and over

Total... .

21

21

IN 1914

$18,263,309

18 263 309

1

5743

1

21

REPORTED NET INCOME BETWEEN $750,000 AND $1,000,000.

I

$352,880

3,105,7786,192, 5744,692,9155,185,243

3,456,065

22,985,455

373242

21

$1.991,0446; 185,5623!901,6543,231,434

10,226,17810,096,871

35,632,743

1 SS120 137i

145433

21

400, 0212,307,2934,273,7734,939,4084,823,8187,051,727

23,916,177

11

$351,7519,859

i

1

1

1466

21

185, 882

283,846

433,5002,436,5634,930,8856,962,518

14,891,302

12

225412

21

$80,844

156,032462,579

722,966857,155

2,989,5113,248,5031,090,3543,589,454

13,197,398

R E T U R N S OF 2G PERSONS WHO IN 1914

Reporting deficitUnder $10,000 .$10 000 to $25 000$25,000 to $50,000... .$50 000 to $100 000$100,000 to $150,000... . . . . .$150 000 to $200 000$200,000 to $250,000...$250 000 to $300 000$300,000 to $400,000... . .$400 000 to $500 000$500,000 to $750,000. .$750 000 to $1,000 000$1,000 000 to $1,500,000$1 500 000 to $2,000 000$2,000,000 to $3,000,000$3,000,000 and over

Total

26

26

$31,270,554

31,270,554

21482

26

REPORTED N E T INCOME BETWEEN $1,000,000 AND $1,500,000.

1

$1,807,48917,272,40113,856,3185,044,778

37,980,986

$13,438

118555

26

722,728914,977

9,106,7158,304,078

12,168,11221,924,899

53,154,947

i

1

12

10443

26

$7 419 i

63,668

703,8771,901,322

12,866,4826,649,4349,115,512

18,090,635

49,398,349

111

1

1

44453

26

$4 644

39,12079,533

127,189

237,865

325,067

2,510,7433,495.7674,618,8348,270,8777,521,513

27,231,152

2

1

1111

11344222

26

$544,168

11,297

70,041136,904154,289239,394

350,089458,787

1,865,6343,477,2424,805,9393,138,6514,957,866

13,963,573

33,085,538

aoCO

3ao

Page 111: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Table lla.—DISTRIBUTION BY INCOME CLASSES FOR EACH OF THE YEARS 1914-1919—Continued.RETURNS OF 16 PERSONS WHO IN 1914 REPORTED NET INCOMES BETWEEN $1,500,000 AND $2,000,000.

RETURNS OV 8 PERSONS WHO IN 1914 REPORTED NET INCOME BETWEEN $2,000,000 AND $3,000,000.

Income class.

Reporting deficitUnder $10,000$10 000 to $25 000$25,000 to $50,000$50 000 to $100 000$100,000 to $150,000$150 000 to $200 000$200,000 to $250,000$250 000 to $300 000$300,000 to $400,000$400 000 to $500 000$500,000 to $750,000S750 000 to $1 000 000$1,000 000 to $1,500,000$1,500,000 to $2,000,000$2,000 000 to $3,000 000$3,000,000 and over

Total

1914

Num-ber. Net income.

16 §27,446, 872

16 ' 27 446 872

1915

Num-ber.

2194

16

Net income.

1916

Num-ber.

2

$1 743 1561,294,187

15,808,3679,432,070 i

28,277,780 f

1

1444

16

Net income.

S356,557

468,795

1, 085, 8587,196,7749, 561,697

14, 870,376

33,540,057

Num-ber.

1917

Ne t income. N u m -ber.

1

1

1918

Net income.

$3,924

40,415

•2

I43

16

$287,968344, 816895,843

1 724 3261,134, 2703,754,7129,899,242

13,787,611

31, 828,788

\

2

o

16

550,352304,611

1,396,593

3, 515,1603,220,3425,017, 8067, 519, 738

21,568,941

1919

Num-ber.

111

1

1321

113

16

Net income.

$13,03229,89380, 729

157,244

384, 8221,383,7541,035,466

883 559

1,512, 8542,937,980

10,468,121

18,887,454

Repor t ing deficit.U n d e r §10,000 1 !$10,000 to $25,000$25 000 to $50,000$50 000 t o $100 000$100,000 t o $150,000.. .$150,000 t o $200,000$200,000 t o $250,000..$250,000 t o $300,000$300,000 to $400,000$400 000 t o $500,000$500 000 to $750 000$750 000 to $1 000,000$1,000,000 to $1,500,000

it

i

I

!

1i 1 ! $1,326,019 ; !

1

I$478,642

823,3542,408,095

1

1

1

§829, 111

230,133

493,577

1

121

$131,600

516,9741,700,1C91,216,597

o00

1-3>

5

o

oo

Page 112: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

$1 500 000 to $2 000 000$2,000,000 to S3 000 000 . . . . i 8$3,000,000 and over '

Total . i 8

! 1$18,899,957 : 5

„ 1

18,899,957 ! 8

1,782,02012,420, 5683, 842, 245

19,370,852

233

8

$3,297,5236,843,598

10,163,339

20,304,460

31

8

7,857,4373,721,212

15,288,740

8

1, 591,0007,343,9803,030,617

12,060,196

12

8

1,572,9395,089,131

10,227,410

RETURNS OF 7 PERSONS WHO IN 1914 REPORTED NET INCOME OF $3,000,000 AND OVER.

! jReporting deficit < - 'Under $10,000.. ' . . J$10 000 to $25 000 ' .$25,000 to $50,000 ; - . . !

$50,000 to $100 000 . i '$100 000 to $150 000$150,000 to $200,000 l

$200,000 to $250 000$250,000 to $300,000 ] .$300,000 to $400 000$400,000 to $500,000 >$500,000 to $750 000$750,000 to $1 000 000$1,000,000 to $1,500,009$1,500,000 to $2 000 000$2,000,000 to $3,000,000 i$3,000,000 and over '• 7 i $49,328,108

Total ; 7 ': 49,326,108

1

1 , $2,862,6556 ' 46,961,795

7 ! 49,824,450

25

$4,976, 53552,151,188

57,127,723

16

7

$2, 494, 40350, 856, 311

53, 350,714

1 $520, 860

123

7

1,634 5444, 670, 736

29,989, 874

35, 774,294

1

1

1

13

7

$77, 740

251,935

523,425

2,763, 84933,611,762

37,228, 711

o

oog

oCO

Page 113: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Table 12.—NET INCOME REPORTED FOR EACH YEAR, BY THE SAME INDIVIDUALS GROUPED ACCORDING TOSIZE OF NET INCOME FOR 1919.

[Returns of 1,240 persons, each of whom reported net income of $300,000 and over in one or more years, 1914-1919.]

Income class (distribution based on 1919 returns).

ReT)or'i'"U

S10." «0 10 ^ 00.0 . .M) LO $50, ( ' , ( ' . .)) tO *1'"),(IO() . .)1M t o s l W X K l) •«) l u ^v)O,(Hh)) ) ) t > v ; .) ,vi

00

S7")). )')) to M ,000.000.«l,0 V\(M0 to sl ,.)00,000$1.'JO.),POO to $2,000,000?2.0')O,0PP to 83,000,001)$3,000,000 and over

Total

1 Deficit.

Number.

351433591231431119984214111105532612711

1, 240

1914

$9, 834, 7412,017,1016, 866, 3727,862, 068

20, 506, 95524,636, S1021,493, 55217, 489, 79916,545,10536,318, 30025,611,53540, 596, 23724,931, 48012,703, 2489, 410, 31612, 628, 24644, 420, 068

333, 871, 933

1915

$19,403,0723, 816, 0139,487, 32018, 875,20436,997, 55539,129, 78240,147, 94129,692,87623,668, 09151,002,14336,667, 03954, 577, 09545, 474,19352, 528,19714,903, 15412,183, 66346, 891, 217

535, 444, 555

Net income.

1916

$34,794,0915, 823, 79115) 749, 92630,223, 75171,287,63474,940, 33664,730, 26552,057, 66133,309, 91572,166, 82554,661, 66176, 778,16954,250, 06337, 869, 43018,352, 33414, 886, 33353, 535, 922

765, 418,107

1917

$18,702,9185, 934, 58413, 086, 67820, 495, 44958, 584, 66961,398,41845,163, 755

- 42,999,67332, 755, 58765, 474, 92749, 217, 43168, 265, 38949,622, 08432, 804, 19615,000, 69815,379, 88660, 433, 353

655, 317, 695

1918

$8, 831,2421, 597, 4955, 751,10910,141, 33526, 370, 28735, 508, 73829, 974, 84130, 537, 53028, 468, 78664, 971, 62440,148, 40761,149, 69141,327,00723,540, 01710, 862, 44712,9S6, 21044, 218, 715

476, 385, 481

1919

1 $5,564,81285, 582545, 771

2,192, 9098, 977,929 m18,152, 528 ^19,457, 871 >22,198, 375 £=23,057, 776 gj72,681,222 ^49,512,663 £62,224,912 S45,181, 50732,104, 537 O20,407,687 Hrj17, 845, 21871,295, 821 g

460, 357, 496 §

Page 114: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Table 12a.—DISTRIBUTION BY INCOME CLASSES FOB EACH OF THE YEARS 1914-1919.R E T U R N S OF 35 PERSONS WHO IN 1919 R E P O R T E D DEFICITS, EACH OF WHOM IN ONE OR MORE OF T H E PREVIOUS YEARS R E P O R T E D INCOME

IN EXCESS OF $300,000.

1914

Income class. Num-ber.

Reporting deficitUnder $10,000$10,000 to $25,000 ,$25,000 to $50,000 ,$50,000 to $100,000$100,000 to $150,000$150,000 to $200,000.....$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000, - ..$750^000 to $1.000,000....11,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000 000 and over

Net income.

$4,66524, 75430,17857, 213211, 278610,187180, 208683,172261, 973

1, 505, 205847, 474

2, 329, 489944, 322

2,153,953

1915 1916

Num-ber. Net income.

$9,3718,825

21, 23536, 315

248,138117,146712, 890215, 862865, 911

2,318. 4003,952, 3173,358, 3352.114, 694^986,310

Num-ber. Net income.

$19, 593

18, 363

84, 255384, 071173, 949476, 358268, 623630, 769881, 351

5, 001, 9923, 247, 9325, 472, 9043, 397, 007

3,456,065 3

1917 1918

Net income.

874243 I

61, 929

14, 776,110

Net income.

1919

Net income.

35 $5, 564, 812

73, 71599,879

413,132288, 638535, 652457, 782276, 765

1. 073, 5401,345,6161,213, 9511, 648, 2901, 417, 284

Total.. 35 I 9,834,741 19,403,072 i 35 j 34,794,091 18,702,918 8, 831, 242 5, 504, 812

R E T U R N S OF 14 PERSONS WHO IN 1919 R E P O R T E D NET INCOME UNDER $10,000. EACH OF WHOMR E P O R T E D INCOME IN EXCESS OF $300,000.

ONE OR MORE OF T H E PREVIOUS YEARS

Reporting deficitUnder $10.000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to S150,000....$150,000 to $200,000$200,000 to $250,000....$253,000 to $300,000$330,000 to $400,000....$400,000 to $500,000$500,000 to $750,000....$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 and over

$8, 50041,040

199,016519,618

479,382

307, 405462,140

uiHi—i

Q

loo

$29,342 $15,549

238, 958132,167157, 027241, 952278, 851710, 334

98, 518 |141, 296 !169,054 i224, 573509, 063700, 807

$183,001

1,241,017 i786,365 |

2, 352, 438

2,380,932 i446,418 !

1,216,5971.707.636

$16,485 ;32,130

326,780 '•330,715 ]

370,934231,772288,679 !

$85, 582

Total. 2, 017,101

1,612,493 j

3, 816, 013 : I 5,823,791 5, 934, 584 1, 597, 495 85, 582

Page 115: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Table 12a.—DISTRIBUTION BY INCOME CLASSES FOR EACH OF THE YEARS 1914-1919—Continued.R E T U R N S O F 33 P E R S O N S W H O IN 1919 R E P O R T E D N E T INCOME B E T W E E N J

P R E V I O U S Y E A R S R E P O R T E D INCOME

Reporting deficitUnder $10,000$10 000 to $25 000$95 000 to $50 000$50 000 to $100 000 . . .$100 000 to $150 000$150 000 to $200 000 . .$200 000 to $250 000$250 000 to $300 000$300 000 to $400 000$400 000 to $500 000$500 000 to $750 000$750,000 to $1,000,000$1 000 000 to $1 500 000$1 500 000 to $2 000 000$2,000,000 to $3,000,000$3,000,000 and over

Total

1914

Num-ber.

22377222

1S

11

33

Net income.

$84,72413,39049,325

260 274546,856248,340346,098405,747

411,5951,811,844

1 071 2061,786,421

6,866,372

1915

Num-ber.

1224632141

4

21

33

Net income.

$58,63113,67644,280

170 727389, 535388,770359,091228,009

1,098,369307,051

2,265,657

2 464,4991,816,287

9,487,320

&10,000 ANDIN EXCESS

1916

Num-ber.

12213

3447321

33

Net income.

$20,17970,032

150,388117,627514,112

844,5521,438, 8031,776,1334,189,1682,642, 4502,355,6661,630,816

15,749,926

$25,000, EACH OF> OF $300,000.

1917

Num-ber.

111121221

1223211

Net income.

$11,6134,976

19,22925,893

148,606119,535355,159435,057253,569

4,156,390922, 857

1,821,8961,743, 7741,467,7831,623, 567

33 13,086,678

WHOM IN ONE OR MORE OF THE

1918

Num-ber.

225274

124121

33

Net income.

$142,79611,137

103,07788 415

543,870491,607

249,846551,594

1,372,232413,495

1,171,028897,604

1919

33

Net income.

$545,771

5,751,109 33 545,771

R E T U R N S OF 59 P E R S O N S W H O IN 1919 R E P O R T E D N E T INCOME B E T W E E N $25,000 AND $50,000, EACH OF WHOM IN ONE OR MORE OF T H EP R E V I O U S Y E A R S R E P O R T E D INCOME IN EXCESS OF $300,000.

o

3ooK

Reporting deficitUnder $10.000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000....$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000.,$1,500,000 to $2,000,000..

$140,53527,498

151, 485492,699763, 880720,102699,677212,129266,052

1,070,405407,946

1,257,759

1,932,971

$26,9036,216

54,433433, 866613,989850,000

1,064,783445, 513271, 800

1,038,5551,764,3871,124,821

773,4493,775,7593,302,386

$87,188

338,456,674,853,150,486,194,675,155,353,675,

$49,059403,980630,163

1,172, 854658, 855

1,406,9415,572,0363,133, 4013,491,6701,921, 312

$360,978

57, 791594,365

1,547,500368,819589, 481

857,6231,764,283

934,142548,499

3,239,810

59 $2,192,909

Page 116: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

$2,000,000 to $3,000,000$3,000,000 and over

Total 59 7,862,068

1

593,382,150

18,875,204

11

59

2,418,9574,667,552

30,223,751

1

59

2,055,178

20,495,449 59 10,141,335 59 2,192,909

R E T U E N S OF 123 P E R S O N S W H O IN 1919 R E P O R T E D N E T INCOME B E T W E E N $50,000 and 1100,000, EACH O F WHOMPREVIOUS YEARS R E P O R T E D INCOME IN EXCESS OF $300,000.

IN ONE OR MORE OF T H E

Reporting deficit. . .Under $10,000$10,000 to $25,000" . . . . .$25,000 to $50,000$50,000 to $100,000 . .$100 000 to $150,000$150,000 to $200,000. . .$900,000 to $250,000?%0,000 to $300,000•POOJOOO to $400,000.$-"00,000 to $500,000$500,000 to $750,000.$7r() 000 to $1,000,000$1,000,000 to $1,500,000 . . . . .$1 500 000 to $2,000,000§2,000,000 to $3,000,000$3,000,000 and over

Total

27

17233112

93811111

1

123

$21,16945,618

290,377890,187

2,301,6431,393,263

874,5182,076,400

788,1052,693,059

488,502656,048759,351

1,057,7871,893,761

4,319,505

20,506,955

12

10142715885

106641411

123

$23,77310,724

149,987506,124

2,106,5391,861,1701,418,8431,830,4171,408,5553,364,7952,700,8283,674,8173,649,8411,119,1497,008,5772,427,1303,783,832

36,997,555

221

12889

1418!I101

3

123

$14,92032,91630,141

963,6261,010,3401,438,4542,043,5833,895, 5026 427 7676,917,0098,342,5814,422,697

11,477,0481,785,2222,133,148

20,352,680

71,287,634

7824

1138212336

1i

123

$532,3441,015,088

311 077886,976

3,123,96512 277 53Q9,256,732

14,202,2252,488,2097,594,687

2,513,3854,382,442

58,584,669

212

112718177

1014643

1

123

$701,6639,859

46 101441,154

1,928,4702,243,4372 827 7-'. 41,595,6182,775,3664 980 5292,777,6462,532,0482,690,033

123

2,223,942

26,370,287 123

$8,977,929

8,977, 929

Total.

$86,29942,115

170,980590,065

1,905,9942,952,5691,913,5002,977,9882,133,0024,112,0492,278,4982.292,295

1,331,133

2,022,921

21,636,810 39,129,782

$4,299 i.$2,674

4,15,6,9,8,

113

RETURNS OF 143 PERSONS WHO IN 1919 REPORTED NET INCOMES BETWEEN $100,000 AND $150,000, EACH OF WHOM IN ONE Oil MORE OIPREVIOUS YEARS R E P O R T E D INCOME IN EXCESS OF $300,000.

Re] orting deficitUnder $10,000$10,000 to $25,000$25,000 to $5O".OOO$50,000 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 $100,000fo-00,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,000,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 and over

THE

$5,6

116,370,

1,8161,5562,640,3,356,3,366,5,904,2,604,8,530,2,597,6,269

116,838563,241655,645874,004116,529646,701590,499971,839"12,168'47,589625,112892,683

9,423,189

34,995123,690

1,483,2221,012,1551,324,9654,732,77414,061,14610,568,54110,692,7906,685,0786,498,0541,811,6502,367,032

74,940,336 143 61,396,418 143 35,508,738 | 143 18,152,528

$136:

159,1,342,3,026,4,181,2,262,2,922,9,425,4,959,3,947,1,805.

1,549,959 i

i-3

in

oo

$18,152,528

Page 117: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Table 12a.—DISTRIBUTION BY INCOME CLASSES FOR EACH OF THE YEARS 1914-1919—Continued.RETURNS OF 111 PERSONS WHO IN 1919 REPORTED NET INCOME BETWEEN $150,000 AND $200,000, EACH OF WHOM IN ONE OR MORE OF T H E

PREVIOUS YEARS REPORTED INCOME IN EXCESS OF $300,000.

Income class.

Reporting deficitUnder $10,000$10,000 to $25,000.$25,000 to $50,000$50,000to$100,000.. .$100,000 to $150,000$150,000 t o $200,000 .$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000. . .$1,500,000 to $2,000,000$2,000,000 to $3,000,000 .$3,000,000 and over

Total

1914

Num-ber.

117

1227171186

1143111

111

Net income.

$181,4934,863

122,304431,532

2,017,4162,186 5961,919,6911,803,7461,599,1163,967,2461,825,6181,980,244

817,0341,1G5 1771 834 462

21,493,552

1915

Num-ber.

12

1112131764

146

125431

111

Net income.

$8,91026 538

386,467915,893

1,623 1402,980' 8451,321,4651,127,9414,951,8222,646,0937,237,6314,416,9414 831,7985 332 7362,339,'721

40,147,941

1916

Num-ber.

1

13577

147

131315136114

111

Net income.

$47 202

13 438105,720375,586927 052

1,292,2413,141,0901,931,8534,411,4255,741,6058,677,314

11,005,3546,788 2571 507 8432,158,'816

16,699,873

64,730,265

1917

Num-ber.

1523

109

42191333

1

111

Net income.

$48,659369, 230226 420559,349

2,369,4842,472,043

14,474,5848,336,6747,723,3292,499,2113 261,905

2 822,867

45,163,755

1918

Num-ber.

11136

15171311265

11

1

111

Net income.

$10 7575,133

24 977110 400496,327

1 947 7552,997^3482,826,6552,955,1268,577,4932,259,3226,364 050

1 421 012

1919

Num-ber.

I l l

29,974,841 111

Net income.

$19,457,871

19,457,871

ow

ocRETURNS OF 99 PERSONS WHO IN 1919 REPORTED NET INCOME BETWEEN $200,000 AND $250,000. E VCH OF WHOM IN ONE OR MORE OF THE

PREVIOUS YEARS REPORTED INCOME IN EXCESS OF $300,000.

Reporting deficitUnder $10,000$10,000 to $25,000$25,000 to $50,000$50,000 t o $100,000$100,000 to $150,000$150,000to $200,000....$200,000 to $250,000$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000$500,000 to $750,000....$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.

$216,5194,35594,437478,223

1,200,3041,567,6993,067,6241,797,2121,681,2981,983,5111,379,9491,837,7201,582,9251,031,061

$39,942290, 548826,305820,615

3,341, 5892,485.3592,474^ 6196,084,8501,808,5053,149,918

1 1,317,3774 7,053,249

$62,572471,901

1,114,1691,026, 2532,079.2292,791' 9365,069,5025,378, 88310,771,4115,794,0262,086,312

$35,147221,281365,230

1,011,7691,569,0881,960,93411,446,4787,244,60110,172,4803,316,3321,004,545

$18,620

497,946900,946

1,581,8892,771,0432,507, 58812,320,0614,361,7714,823,418791,488

$22,198,375

Page 118: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

$2,000,000 to $3,000,000 . .$3,000,000 a n d over

Total 99 489,799

i . . J

| 9 9 ; 29,692, 876

2

99

2,177,95613,233,511

52,057,661

1

99

4,

42,

651,

999,

788 |

673 99 | 30,537, 530 99 22, 198,375

RETURNS OF 84 PERSONS WHO IN 1919 REPORTED NET INCOME BETWEEN $250,000 AND $300,000, EACH OF WHOM IN ONE OR MORE OF THE PREVIOUSYEARS REPORTED INCOME IN EXCESS OF $300,000.

Reporting deficitUnder $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100 000$100,000 to $150,000. . . . .$150,000 to $200 000$200,000 to $250,000. . . . .$250,000 to $300 000$300,000 to $400,000$400,000 to $500,000.$500,000 to $750,000. . . . . . . . . .$750,000 to $1,000 000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2 000 000 to $3 000 000$3,000,000 and over

Total

1348

2210697751

i84

$58, 47025, 46279,045

309, 7181,610,8641,199,6131,062,9701,996, 2671,868,1402,339, 5492,195,305

733; 985

3,182,657

16,515,105

311

158

1189

15552

1

8 t

$20, 41223, 08542, 274

1,237,6561,036, 4681, 836,3561,744,0732,388,5465,004,1672,255,2852,967,9381,677,124

3,43 -S 707

23. 668, 091

1

33696

16165

11421

1

84

$6, 647

109, 469258. 901680; 373

1,504,2131,308,0584, 458, 4865,427, 3092,1(37, 0886,484, 8503 287 2342, 438, 7671,562,140

3,616,380

33,309,915

3227

16241810

1

]_

S i

$259,016246, 943335,935

1,532 9364,470', 9198,4061 8177,995, 5995^891 471

1,121 548

2 49i 403

32; 755, 587

332

1359

2910

81

1

84

$110, 111252. 40424lJ277

2,318, 7881,125 1762,495, 257

10,262, 5304.330.9124' 492 393

785, 865

2 054 07c-

28,468,786

84

84

$23,057,776

23,057, 776

R E T U R N S O F 214 P E R S O N S W H O I N 1919 R E P O R T E D N E T I N C O M E B E T W E E N $300,000 A N D $400,000.

Repor t ing deficitU n d e r $10,000$10,000 to $25,000 ,$25,000 t o $50,000$50,000 t o $100,000$100,000 to $150,000 ,$150,000 t o $200,000$200,000 t o $250,000$250,000 t o $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000. ,$2,000,000 to $3,000,000$3,000,000 a n d over

$15,440121, 243399, 603

1,301, 7892,323,9673,000,9423,098, 7492,233, 8584,333,0455,886, 2582,683,2126,136,2171, 553,0771,439,0071,822, 743

.1.7

1312372327202122

816

52I

•$5S, 830210,818428, 460

2.690,1272\ 930,3264', 532,0354'. 463. 2575̂ 932', 6577, 657, 0433,489,53i9, 501,1574,372, 6582,862,5491,872,662

2

718292425152523211351

1

81,26 i,309,695,235,369,063,816,338,093,212,

570'

3,410,785

111918221718452025

82 !

$14,113,406,355',266,736;919,971,758'802,'125,951,054

$13,520

>

O

Oo

5

1827122322472619

4

82,312,

1. 357,3; 301,2,100.5,262'6,07i;

16,238,11. 523,11'. 965

3'. 501'.

3,269,108

Total. 214 36,318,300 i 51,002,143 214 72,166,825 j 64, 971,624

214 j $72,681,222

214 j 72,681,222

Page 119: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Table 12a.—DISTRIBUTION BY INCOME CLASSES FOR EACH OF THE YEARS 1914-1919—Continued.RETURNS OF 111 PERSONS WHO IN 1919 REPORTED NET INCOME BETWEEN $400,000 AND $500,000.

Income class.

1914

Num-ber. Net income.

1915

Num-ber. Net income.

1916

Num-ber. Net income.

1917

Num-ber. Net income.

1918

Num-ber. Net income.

1919

Num-ber. Net income.

Reporting deficitUnder $10,000110,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $200,000....$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to SI,000,000...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000.,$2,000,000 to $3,000,000..$3,000,000 and over

Total.

$98,83345,614

210,306630,947

1,581,5621,251,7381,430,195

723,322801,032

3,789,7652,595,1094,440,1571,669,6731,462,6005,078,348

$687,74712,441

149,276460,266650,802

1,279,5191,984.1561,606,3181,901,6182,830,6533,956,1146,421,0623,647,6322,626,8665,277,9284,550,135

$150,745112,152548,018

1,040,1851,851,0031,650,9153,019,6086,841,8933,096,9886,414,8276,568,5733,530,2645,295,4819,695,1864,845,823

$1320,

140,642

1,526,2,551,1,548,2,443,5,718,4,467,8,602,3,234,5,988,1,548,5,021,5,749,

$351,751

24,112,255,

724'711,392,504,411,122,144,003,622,604,

$49,512,663 i 1

25,611,535 36,667,039 54,661,661 49,217,431 40,148,407 49,512,663

R E T U R N S OF 105 PERSONS WHO IN 1919 R E P O R T E D N E T INCOME B E T W E E N $500,000 AND $750,000.

Reporting deficitUnder $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $200,000..-,$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000....$400,000 to $500,000....$500,000 to $750,000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.

3354

1113126356

22532 i

$612,7159,029

93,945159,561730,249

1,617,8982,114,3171,372,868

798,9591,708,5152,664,025

12,982,8284,325,0333,551,7713,081,967

712225

3 i

$12,237

249,827437,601735,453

1,979,2161,784,8122,169,6762,190,3575,687,954

13,273,1694,273,0834,515,4774,896,186 I

$7,500

388,024237,858891,568914,832

2,679,0994,684,9693,298,44917,501,9629,529,40411,305,9705,194,885

121075913262043

$5,844

88,197243.282

l,750;6341,520,9941,361,1523,067,4025,866,771

16,990,97017,216,3224,833,7135,289,554

$42,030144,786256,885331,812447,115834,009

5,991,2549,588,157

22,962.1495,709,8118,984,7973,443,647

105 $82,224,912

Page 120: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

12,000,000 to $3,000,000S3,000,000 and over

Total

11

105

2,931,8643,060,123

40,596,237

5

105

12,372,047

54,577,095

52

105

11,762,5488,381,101

76,778,169

31

105

6,557,5183,473,036

68,265,389

1

105

2,413,239

61,149,691 105 62,224,912

RETURNS OF 53 PERSONS WHO IN 1919 REPORTED NET INCOME BETWEEN $750,000 AND $1,000,000.

Reporting deficitUnder $10,000110,000 to $25,000$25,000 to $50.000$50,000 to $100,000.......$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000..$1,500,000 to $2,000,000.$2,000,000 to $3,000,000..$3,000,000 and over

Total.

$21,862226,493474,127900,080909,974979,288292, 755

1,399,360963,729

3,662,6793,679,1914,536, 5201,592,3645,293,058

24,931,480

$31,035112,036216,171338,324739,009692,762556,294

3,304,110483,501

3,674,0731,760,4379,645, 2191,590,619

13,798,3178,532,286

53 I 45,474,193

$18,28729,498

324,218226,158268,583

2,462,1913,465,5415,077,7354,158,7219,204,4827,145,2657,305,801

14,563, 583

53 I 54,250,063

$30,271,120,

53

679,587,

1,314,1,734,3,608,6,804,

11,151,14,839,4,758,3,721,

$344,241,827,

2,127,2,095,6,464,

11,972,10,553,1,633,5,068,

53 j $45,181,507

49,622,084 53 I 41,327,007 53 I 45,131,507

%Xfl

HMain

M

ocReporting deficit.

Under $10,000.$10 000 to $25 000$25*000 to $50,000..$50,000 to $100,000$100 000 to $150,000. .$150 000 to $200 000$200'000 to $250,000$250 000 to $300,000$K)r) 000 to $400,000.$400 000 to $500,000$500 000 to $750,000..$750 000 to $1 000 000$1 000 000 to $1,500,000. .$1 500 000 to $2 000,000$2'ooo'00O to $3,000,000..$ 5,000,000 and over

Total

RETURNS OF 2GPERSONS WHO IN

I 11

2321

2Q

1214

1

26

$50,744 . .8,121

85,246189,864202,268174,681

288,3622 135 571

491,4751,261 406

95D 3944,844,010

2,117 594

12,703,248

1919

?,

1

1

1144

2312

26

R E P O R T E D

$15,786

40,045145, 880103,134

297,563313,671

1,744,2052,483,9591 799 5832,398,5404,994,3862,117 532

36,073,913

52, 528,197

NET

1

1

23

512542

26

INCOME B E T W E E N

$7 880

168, 480

573,0191 075 730

2 794 332768 603

2,383'1918,323,0289 973 835

11,801,332

37, 869,430

1

1211

326432

26

$1,000,000

$16 937

196,186467,510267,821301 716

1 818 1081*760 0686* 732' 4966,294,6496 964 7487,983,957

32,804,196

AND $1,500,000.

11

1

3122374i

J 2 6

$629,1115 271

171, 874

790 222328 671941 183

1 287 0542 477 9918,' 499,' 8607,250,5142 416 488

23,540,017

26

26

$32,104,537

32,104,537

Page 121: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

Table 12a.—DISTRIBUTION BY INCOME CLASSES FOB EACH OF THE YEARS 1914-1919—Continued.RETURNS OF 12 PERSONS WHO IN 1919 REPORTED NET INCOME BETWEEN $f,500,000 A N D $2,000,000.

Income class.

Reporting deficitUnder $10 000$10 000 to $25,000$25,000 to $50,00050,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000...$250,000 t o $300,000$300,000 to $400,000$400,000 t o $500,000$500,000 to $750 000$750,000 t o $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000.$2,000,000 to $3,000,000$3,000,000 and over

Total

1914

Num-ber.

1

Net income.

$10,491

1 | 124,922

1 ; 230,125

12 831,518

2211

1,977,3092,241,7621,570,5102.093 511

12 9, 410,316

1915

Num-ber.

1

1

11133

1

12

Net income.

$ 98,157

235,203

457,163609,373791,709

3,609,8775,259,427

3,842,245

1910

Num-ber.

1

1

23212

14 903 154 12

Net income.

$171.154

272,619

1,764,0453,970,6523,273,9332,531, 5256,368,406

18,352,334

1917

Num-ber. Net income.

1

21331

12

264,475

469,9601,245, 853

983,4394,018,1175,269,6602,749,194

15,000,698

1918

Num-ber.

1

11

1

12311

12

Net income.

$19,093

1919

Num-ber.

119,562161,095

280,303

614,8811,783,5814,004,0081,603, 9752,275,949

10,862,447

Net income.

12

12

$20,407,687

20,407,687

R E T U R N S OF 7 PERSONS WHO IN 1019 R E P O R T E D N E T INCOME B E T W E E N $2,000,000 AND -$3,000,000.

Reporting deficitUnder $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000 .$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400 000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000

1

2

$331,517

2,540, 111

. . .. . .

1

1 880.153- 1 1,348,843

2 $360,071

1

1

1

$294, 935

464,069

1, 311, 863

1 $171,205

1 304.611

00

JO

M

Q

I

Page 122: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

$1 500 000 to $2 000 000$2,000,000 to 13,000.000$3,000,000 and over

Total

121

7

1, 596,6674,441,0093,718,942

12,628,246

2

7

3,291,6962,433,1563, 764,583

12,183,663

131

7

1,765,5137, 788,3904,972,359

14,886,333

I7

5,250,6868,058,333

15,379, 886

212

7

3,265,8242,202,6307,041,940

12,986,210

7

7

$17,845,218

17,845,218

RETURNS OF 11 PERSONS WHO IN 1919 REPORTED NET INCOME OF $3,000,000 .VND OVER.

Reporting deficit . . .Under $10 000$10 000 to $25,000 .,$25,000 to $50,000$50 000 to$100 000 . "$100 000 t o $150 000$150 000 t o $200 000.$200,000 t o $250,000$250,000 t o $300 000$300 000to $400 000$400 000 to $500 000.$500 000 to$750 000$750 000 to $1,000,000 . . . . .$1 000 000 to $1 500 000$1 500 000 to $2 000,000$2 000 000 to $3 000 000$3^000,000 and over

Total .

11

1

23

3

11

$269,814336,353

667,906

2 844 4565,256, 658

35,044,881

44,420,068

1 $149 402

3

313

11

2, 624,406

5,596,5222 542 214

35,978,673

46,891,217

1

1

i1

34

11

$169, 859

391,098

722,728

1 262 315

6 981 49544,008, 427

53,535,922

1

2

11

6

11

$287,968

1,091,675

1 057 1671,577,548

56,418,995

60,433,353

.. .1. . .:1

11

1

25

11

$6 688

270 049 i . . ! . - -309 840 1

567 700 1

i

5 51% 05837,545^ 380 j 11

44,218,715 11

$71, 295,821

71,295,821

in

oo

Page 123: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 13.—PERSONAL RETURNS—NUMBER BY STATES AND TERRITORIES AND BY INCOME CLASSES, CALENDARYEARS 1919, 1918, 1917, AND 1916. to

o

States and Territories.

AlabamaAlaskaArizonaArkansas.'.CaliforniaColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowa '..'.'.'.'.'.'.'.'.'.'.Kansa3KentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth Carolina

40,7899,427

20,49533,556

266,72057,526

110,40916,05958,61631,10758,9308,136

21,448422,229130,383133,79676,45159,33252,87134,578

116,373268,307181,662123,91423,804

125,24842,59387,3448,740

25,601231,757

10,757683,08537,18527,375

308,30961,50049,663

539,17239,93637,296

38,9887,606

13,70120,612

206,47154,16086,48910,23943,77619,10239,0734,242

19,249366,918104,581118,93364,79447,09833,43225,10487,085209,786135,34984,51519,949110,89034,46496,0497,09717,317185,70613,084559,75321,73829,120306,91846,81834,592518,72932,92120,239

21,8444,57012,26417,839182,23240,62764 4728,03229,73715,33638,2523,13116,414

319,49785,021114,97063,06534,69232,31717,11260,954156,111111,56280,00915,38291,60828,64682,4726,62310,809134,960-11,616489,08922,97720,941190,27348,75825,071328,17123,92722,321

2,097243904

2,25521,2084,4359,7131,3466,8081,7793,4441,144

75637,5257,0048,4974,2903,8874,5172,8239,674

32,29111,4487,5561,44012,9561,8014,286364

1,73519,701

81393,1552,2071,17621,7742,5392,800

40,2893,7451,204

$1,000 to S2,000.

1919

13,5035,1217,5256,776

99,10520,63354,7147,107

32,92710,49115,7582,5297,167

131,66943,30024,05819,69716,04020,38513,12247,89596,64165,03448,8376,058

42,82019,63729,7624,635

10,85082,168

3,171229,561

7,61710,685

119,45214,94619,815

244,68918,4008,498

11,9584,1104,7454,549

77,45818,69535,1233,409

19,1235,7999,0461,3226,354

147,22629,12219,22816,73312,73313,1758,993

28,63269,58659,84923,7486,832

32,75315,19126,1052,9096,527

62,4123,973

190,8163,8967,736

103,20912,22312,332

200,24313,3263,878

8,8662,6945,1216,532

87,43819,46432,8403,908

14,6556,039

14,403243

8,420170,78439,11354,81027,25614,61812,3027,890

30,28177,46757,21534,3436,142

37,15114,61032,840

3,6404,734

66,1907,168

222,8669,7148,120

94,87720,72712,106

166, 66812,31110,301

§2,000 to $3,000.

1919

14,8883,2387,57113,30070,42518,25130,1575,11713,0849,61819,5852,5306,756

116,58245,25231,44424,00918,96915,82410,44134,72779,71555,71942,19,67,465

36,80114,23425,7292,4997,55670,0954,791

186,37512,7536,51096,22418,94613,368152,63010,66911,105

1918

15,9492,6305,6937,94662,83221,58126,6753,81414,0437,16713,9401,3676,846

112,62842,93634,62921,47918,0846,9018,49831,51369,90544,31531,7784,78237,82213,21333,1222,9856,18067,6555,931

163,7319,67011,571117,73717,41911,936176,30410,2228,126

19171

6,7251,1834,0294,07445,7749,96015,1441,6407,7464,31510,4921,2864,00167,82524,59S24,83917,0499,0838,6304,03911,33234,72127,55624,3553,70724,5317,48823.3551,8522,73131,8962,392

104,6035,7856,45443,44713,0405,97975,0365,3665,419

Xfl

a

QOg

Page 124: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

South DakotaTennessee. . .TexasUtahVermontVirginiaWashingtonWest Virginia. . . . . . .Wisconsin.WyomingNonresident aliens and citizens residing abroadMarried women making separate returns from hus-

bands 3

Grand total

38,61450,789

176 54721,16413,56975,966

114,32245,168

105 79318,349

45,50538,232

114 50018,5179 965

51,20795,42248,87694 7047,8213,678

5 339 7c;o 4 425 114

39,65431,45195 41614,6367 258

' 37,95156, 32228,28170 5547,663

9714,414

10 5141,2591 1004,1905,3602,5758 261

673

3 472 890 437,036

8,99315 83656 2407,5685 247

27,56255,30615,83942 245

7,238. . .

8,99510,13539 3087,3403 770

15,46440,53714,87437 9993,245

194

1,924,872 1,516,938

16,24013 31435 8377,4453 150

17,8812S, 63513,18835 360

% 781

1,640,758

11,25215 70056 6487^5873 915

25'07330,52015,26230 005

o', 031

15,63414,53539 4686,4363 164

19,49834,54717,91031 6262,379

120

1,569,741 1,490,878

11,5768 464

27 6113; 8241 9469,518

14,3557, 240

18 3222,376

838,707

States and Territories.

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMaryland .MassachusettsMichigan 25,258Minnesota 14,590

S3,000 to $4,000. $4,000 to $5,000.

1919 ! 1918 1917 1916 I 1919 1918 | 1917 1916 1919 1918 1917 1916

5,3821,0002,2475,498

38,0247,3799,9861,4974,8204,5829,6641,4183,394

66,30718,94832,43914,1319,5315,7894,579

14.86038,460

I5,092

7911,4993,172

29. 6727] 005

11,1761,1504,8932,5067,033

5852,979

44,60716,49227,18611,6546,7184,8683,276

12,72629', 01613,28613,920

2,482361

1,2612.738

18,2364,4405,711

8022,7381,9105,247

5181,777

32,5079,694

16,6588,3044,1284,0271,8125,665

14,05810,8179,839

48955

190534

4,740942

1,600208

1,907428680219163

7,6451,5712,3741,023

8381,025

5061,7236,3292,0521,470

2,5173

1,2293,014

23,6814,1545,505

6702,9722,5415,797

7211,895

47,50510,82124,03910,0176,6232,9912,8116,384

22,48615,8806,791

.$5,000 to $6,000.

2,5968

5891,585

14,6013,1605,315

4781,7S21,3203,568

3021,528

20,6337,515

18,8807,5283,5503,0121,8005,862

15,6546,9487,398

1,246149547

1,3789,3012,2712,948

4131,344

9682,697

269835

15,0944,2097,7903,9792,2362,138

9003,798

4.8993,991

35153

152430

3,884717

1,474167

1,305304640150123

6,6121,2291,766

816681672480

1,5624,9981,7281,372

1

18

07314

573350760

2,1342,189

11

356298049

2,130

16372

209846716812066678

2,2211,

3,

882982040

6,1225.3,

489102

5,1,1,

1,

11.2,7,2,1,1,

2,5,2,

94216

311992630131765343926615454152618913735195700605310654072322710

2,147

65960

315873

5,3911,2581,721

286803587

1,595173421

8,3382,0783,9052,0731,2441,302

5522,5124, 4672,6092,040

$0,000 to $7,000.

26835

135288

2,438499

1.11613585921744312594

4,605917

1,094563485553370

1,1883,5001,365

900

611

1

888It)

390990032

,427589284781770417154510

10,1522,040411,1,

24,

2,

906727531350710001226418107

59 o16

254615

3,689668

1,297198633437

1,02191

3776,9131,5494,7061,4841,088

854421

1,1193,5311,8941,317

1917

39831

242635

3,392710

1,06717048437587990

2495,1431,2052,1441,108

761745366

1,4842,7671,6021,085

mo

1852877

2241,803

3498121094851813497169

3,229570727379336388243852

2,509976652

1>o

ao

1 No returns were filed in these classes in 1916.2 In 1916 the net income on returns filed separately by husband and wife is combined, and the total appears as one return,

filed separately, are included in their individual income classes independently of husband's income.In all other years the returns of married women,

Page 125: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 13.—PERSONAL RETURNS—NUMBER BY STATES AND TERRITORIES AND BY INCOME CLASSES, CALENDARYEARS 1919, 1918, 1917, AND 1916—Continued. to

States and Territories.

MississippiMissouriMontanaNebraska..NevadaNew Hampshire.New JerseyNew MexicoNew YorkNorth CarolinaNorth Dakota . . .OhioOklahomaOregon .Pennsylvania . . .Rhode IslandSouth Carolina . . . .South DakotaTennessee. . . .TexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyomingNonresident aliens and citizens residing

abroad.Married women making separate returns

from husbands 1

Grand total

$3,000 to $4,000.

1919

3,40817,4584 574

13, 429845

3,11636, 212

1,21595,6036,0785,655

37, 29810, 2356, 866

58,4594 2207,4868,16S7,410

25,3362,8201,7739,937

12,3656,317

14,0652,203

1918

3,38417,0102 902

16, 542467

1,82925,356

1,65777,3653,1344 386

40,9957,0094, 611

64, 7363 9963 2859,4295 880

14,3402,2341 2147,2449,8257, 719

11,409737

OR

1917

1,77711, 6262 684

12,030476

1,19013,273

83850 275

2,9253,070

19, 8416 1572,702

30,323i 9992 5826,0203 744

13,2381,370

7623,9995,4572,8727,063

935

742, 334 010.095 374,958

1916

3012,892

28198879

3513,817

19815.034

'437234

3,936384758

6,443621249211

1 1622,331

223221946

1,490486

2,066152

128

85,250

$4,000 to $5,000.

1919

2,49810,4542 0947,411

3541,858

18,6946S5

53 5763,8832 328

21,3017 6474,148

31,5332 2744 7595,3623 974

15,2501,2781 0625,8536,3853,1348,400

912

438,154

1918

2,1499, 2611 2399,995

2551,195

11,676914

42,3261,7322,278

19,5084,6882,429

35,4251 9141,9975,9872 8068,0431,108

8403,6364,1744,4266,091

412

125

322,241

1917

1,0415,7131 3625,921

258580

6,772355

27,2211,4771 4139,3323,1151,361

15,437997

1 4012,7101 8486,159

622417

2,0082,6551,4693,095

501

185,805

1916

2012,392

28979199

2783,434

17213 820

383265

3,413'371522

6,092510246200796

1,877212187723

1,034445

1,506103

160

72,187

$5,000 to $6,000.

1919

1,1164,768

7293,571

115587

6,116288

25 0001, 789

7798,1523 0311,604

11,375875

1 5501,7322 2785,991

648406

1,9472,7011,2323,140

396

Io7,005

1918

8253,761

5944,114

238414

4,430196

18,233769

1 3186, 5901,721

89810,487

647844

2,2761 3583,612

437237

1,4251,8291,1082,174

265

496

126, 554

1917

6893,189

7793,048

124335

4,077233

17,057808719

5,2731 604

7469,010

664766

1,2911 0093,312

365234

1,2041,453

8511,638

248

105,988

1916

1761,522

23963740

2142,508

9110 313

317185

2,645294349

4,803419167157528

1,37814113852164330797273

1919

7262,914

3332,217

84382

3,917183

16 5211,277

5125,4521 772

9748,065

6341 0261,0141 2964,053

424248

1,2111,860

8672,045

251

152,188 109,674

$6,000 to $7,000.

1918

5562,332

3532,232

108231

2,878114

11 889521677

4,0531 010

5686,189

479583

1,474795

2,224263156844

1,326735

1,213182

402

79,152

1917

4331,854

4581,643

77265

2,419129

10 902523369

3,1931,006

4835,370

414455710625

2,064217158647865493

1,048153

64,010

1916

12099917944134

1691,6f>4

737,498

20397

1,828235234

3,34629712892

35389211593

38143921867267

135

36,605

I I

0

QO

Page 126: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

States and Territories.

AlabamaAlaska . .ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgia.HawaiiIdahoIllinoisIndiana .IowaKansas .KentuckyLouisiana .MaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevada .New Hampshire.. .New Jersey . .New MexicoNew YorkNorth CarolinaNorth Dakota.OhioOklahoma.OregonPennsylvania....Rhode Island . . . .South Carolina

$7,000 to $8,000.

1919

54712

234592

3,996833

1,142143516404930

90248

6,9401 3242,4J81 1061,0.34

884444

1,4313 0722,1431 510

4581 961

2481,410

60267

2,633111

12,412806260

3, 7471,106

5505,859

498675

1918

4117

141404

2,37440885313645923966065

1524 612

9052,293

854725584293870

2 7661,200

915305

1 508251

1, 21338

1672,089

728,430

425358

2,635613372

4,055327388

1917

27017

155361

2,35152870910032923061788

1643,570

8711, 241

730489517271909

2 0281,148

810300

1 268278974

44169

1,675110

7,770345213

2,310667327

4,066295296

1916

1251459

1491,250

24161377

3251062306667

2 300410504304236261193632

1 892718448

70718131240

22115

1,22158

5,48314381

1,311189174

2,552228

60

$8,000 to $9,000.

1919

3595

152404

2,98954573413433428967366

1444 807

8661,776

651658554267897

2 3361,387

888334

1 364150870

31172

1,82062

8,088516144

2,699717397

4,412358459

1918

2765

86302

1,670303626

892731803774790

3,332661

J 213525449370202625

1 915803571193

1,091126695

20123

1,49148

5,940293211

3,890424276

2 955'244

251

1917

2032398

2591,641

364613

8524717540463

1132,305

596841450374394204758

1 60280653220894118766227

1191,275

565,739

253130

1,570434236

3,056214204

1916

1071050

11595419041367

23779

1935346

1,722341350196

' 180212112486

1 41554134375

575120203

1666

90932

4,19910256

995140126

1,956168

60

1919

2743

111286

2,13249656491

28724748859

1083,333

6571,317

449501463218666

1,8011,061

646243

1,016120596

33123

1,54246

6,711384121

2,105533335

2,933238306

$9,000 to $10,000,

1918

2051

62196

1,31221042568

2331523402768

2,381451783399359341155499

1,493671455159749105482

2278

1,10929

5,009220170

1,485304206

2,346203203

1917

1697

75197

1,235234461

722021143113664

1.764'377

561354262332155592

1,343642371162720149409

2787

96656

4,731198100

1,286321212

2,285190162

1916

759

3983

77815137355

14157

1253323

1,313288273145142161102336

1,15942427259

42882

1541468

65826

3,3929442

79810481

1,55013541

1919

6858

248726

5, 569854

1,636246696561

1,212136240

8,4241,7232,6491,1171,1751, 203

5031,9435,2002,8491,546

6762,603

2621,396

56340

3,785127

18, 7261,006

2355,3571,303

8318,036

714738

£10,000 to $15,000.

1918

49510

169468

3,354488

1,342229636361758115155

5,6711,1131,777

806891953369

1,3834,1251,6701,012

3732,093

271930

37253

2,90070

13,518510276

3,879727505

6,564622367

1917

41526

200472

3,298615

1,287200469329796113212

4,9631,0161,172

821679787406

1,5303,8661,7621,059

3881,951

339855

52257

2,645135

13,285439203

3,675761430

6,468570341

1916

1 In 1916 the net income on returns filed separately by husband and wife is combined, and the total appears as one return.filed separately, are included in their individual income classes independently of husband's income.

In all other years the returns of married women,

CO

HO

oo

toCO

Page 127: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 13.—PERSONAL RETURNS—NUMBER BY STATES AND TERRITORIES AND BY INCOME CLASSES, CALENDARYEARS 1919, 1918, 1917, AND 1916—Continued. to

States and Territories.

South Dakota...Tennessee..TexasUtahVermont.VirginiaWashington.West Virginia... .WisconsinWyoming .Nonresident aliens and citizens residing

abroad.Married women making separate returns

from husbandsl

Grand total

States and Territories.

Alabama.. .Alaska . .Arizona. .ArkansasCalifornia .Colorado.. .ConnecticutDelaware " . .District of ColumbiaFloridaGeorgiaHawaii....IdahoIllinois

$7,000 t o $8,000.

1919

668807

2,688200216858

1,208559

1,314147

73,719

1919

2642

98283

2,275328748130344238527

5981

3,533

1918

648562

1,38715995

600658507772111

310

51, 381

115,000 t(

1918

1877

53159

1,37820062291

280135347

4540

2,429

1917

341463

1,47814191

485578361705110

44,363

) $20,000.

1917

1573

83165

1,44527761986

250111324

6256

2,340

1916

542647327176

259273174481

44

136

26,580

1916

1063

5989

96326558280

27766

1636638

1,816

$8,000 to $9,000.

1919

371647

1,89413716560481437887494

50,486

1919

1391

34138

1,179149412

74161106251

4027

1,898

1918

325337

1,0119881

439457253552

78

35,117

1917

229316

1,02010577

329394261493

84

31,769

$20,000 t o $25,000.

1918

992

2884

76210432048

13270

1832813

1,288

1917

802

4087

803140325

5711863

1624038

1,209

1916

50180507

5650

18023711434728

127

20,086

1916

512

2750

531137299

5316050953419

1,018

$,9000 to $10,000.

1919

252406

1, 4309170

432596271677

99

37, 967

1918

223275788

7959

334357218401

59

194

27,152

1917

149228748

7855

268303212433

71

24, 536

1916

431393604848

16718295

26323

134

15,785

$25,000 to $30,000.

1919

87

2961

66094

26738

10176

1261610

994

1918

47

2252

48255

214398842

10110

8794

1917

413

2970

43884

224348935943612

785

1916

412

2022

33665

2103485254035

6605

1919

5051,1483,401

225219

1,2561 389

6291,539

201

97, 852

1919

74

2870

78895

28555

11160

1673614

1,227

$10,000 t o $15,000

1918

344707

2 136212150871891546

1 126209

555

69,992

1917

239670

1 912222165752808549

1 002194

65,800

$30,000 t o $40,000.

1918

64

2350

50950

292468538

10421

8910

1917

573

2550

534100257468834

1003529

989

1916

83434

1 0951162

113430486

81979

536

45, 845

loir.

19c

3223

38510327836

10519604111

760

to

1w33

3oo

Page 128: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

IndianaIowaKansasKentucky..LouisianaMaineMarylandMassachus ettsMichiganMinnesotaMississippiMissouri . . . . .MontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyomingNonresident aliens and citizens residing

abroadMarried women making separate returns

from husbandsJ

Grand total

610825369451554179890

2,5181,228

644316

1,138100441

16134

1,62527

8 847429

872,292

503320

3,688329298164489

1,4348897

51951624962975

42,028

429446270344403153649

2,013660397155905101281

11113

1 26730

6 694217

701,703

257185

2,96827413999

3308566469

321361222465

44

289

30,227

439411351265417163655

1,850794451210925127269

18108

1 17252

6 68616871

1,717324173

3,04927413174

28776510364

308306238435

69

29,897

333269160197246125511

1,68066037210462597

1541393

98837

5 41811353

1,179155106

2,337. 230

6632

175462

7142

191203158354

36

479

23,097

35433017822228498

5231,465

67331217259452

183

61954

195 216

21127

1,256245137

2,06720013866

2487193939

25023711926535

213188139162193

80330

1,095370253

97501

44113

548

72218

3 82111137

89014297

1,6281857420

166416

3542

21116312526131

163

22,605 16,350

22719718917519196

3961,103

446283119454

59164

1466

65926

4 03710128

969174124

1,7351317328

1563674229

17016914725541

16, 804

16012594

11713493

3481,001

377214

55354

6493

742

51218

3 2543520

6987149

1,384139

1913

1212544221

102102

88189

18

559

13,512

22118810011616672

3041,023

37818590

36217

114

42553

93 452

11212

78916188

1, 2651207822

166396

2323

13812191

18426

13, 769

1321626690

11257

19674422615750

3092773

41406

82 506

5510

5758151

1,033104402194

2671118809660

15721

116

10,206

1441299292

13057

23168326816965

2944495

29438

132 691

5615

60111449

1,0919646

# 1887

2402728959278

17329

10,573

1087744457746

19366620611631

22436434

28311

62 178

4110

4635035

82786111159

1432424607043

12310

543

8,598

19117695

119225

65305

1, 0894312001114072594

40591

104 190

12614

83815383

1,3901297523

161448

2027

13712688

17919

15,410

14013182

11215861

24988629615546

298

73

44433

113 113

6415

6769543

1,2701113416

1152742126988264

19930

139

16810611111615166

285906353202

57340

4388

943

49621

3 2398816

73512057

1,427129411795

2612330

11697

11118934

11,8S7 12,733

10810158619953

217815332153

27283

3770

542

37614

2 8003814

4905632

1,104132

91476

1592921787552

14516

825

10,893

Q

ooK

1 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 husband's income.

to©1

Page 129: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 13.—PERSONAL RETURNS—NUMBER BY STATES AND TERRITORIES AND BY INCOME CLASSES, CALENDARYEARS 1919, 1918, 1917, AND 1916—Continued. O*

States and Territories.

Alabama .AlaskaArizona -.ArkansasCalifornia....Colorado .ConnecticutDelawareDistrict of ColumbiaFloridaGeorgia....HawaiiIdaho..IllinoisIndiana -.IowaKansasKentuckvLouisiana..MaineMarylandMassachusetts.. .MichiganMinnesotaMississippiMissouriMontana. .NebraskaNevadaNew HampshireNew JerseyNew Mexico .New YorkNorth CarolinaNorth Dakota-. .Ohio..Oklahoma . .OregonPennsvlvania..Rhode Island

1919

4917

2638048

1313055328015

2660797059529733

17261824010252

1948

481

31323

62,387

715

4587961

80586

$40,000 to $50,000.

1918

35

1017

24139

13628631460185

486734931716732

1335061509617

1888

361

252*70

51,804

365

3404625

69283

1917

35

1918

31150

1542352155320

4518

986059538844

16551617513025

1831249

340

2539

1,9232712

3965828

78270

1916

11

137

21249

1402859122622

6470

48, 34

28415529

1234741649814

1269

255

21244

91,674

174

3144026

57346

1919

17

615

22038

1021741144512

43866412527631698

3881576731

1435

292

12189

31,581

361

2563829

51144

$50,000 to $60,000

1918

15

410

140138713331125144

34028141342301861

27672511098

5191

19146

21,064

181

2111416

44337

1917

16

66

17935

10720241229136

33955364335532487

3781088123

1281022

119

1754

1,271172

27335

950850

1916

3194

132349420314

19181

23835261223312191

3269471

889

813

112

1585

1,091111

1833410

42131

1919

14

59

155148110145

21133

26032151223411547

25268451578

16

9144

31,028

172179

32322

$60,000 to $70,000

1918

8

3

104145614259

1492

16927149

20271332

18860373

5733

5119

2750

131

135108

26421

1917

9246

11918748

189

1062

• 20928182517311260

236815310814617

1216

90183

1571713

35133

1916

4

42

8419651623

59

123

20136129

14331255

2326246

464

53

11109

3792

24

11221

529624

1919

10

37

8220479

168

18111

1722414

51327

439

17448341158

6

673

1777

18

96198

21325

$70,000 to $80,000

1918

5111

729

3410161

136

1331913

818124

2813226155

48

4

885

48311

8185

21829

1917

3

5Q

86103912142

1052

13633202115222056

1815640

4594

12

6882

65881

1281813

26518

1916

5232

5122438

173

107

1231677

16141235

1694828

13629

573

4563

4

8522

421121

8

Page 130: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

South CarolinaSouth DakotaTennessee .TexasUtahVermontVirginia.WashingtonWest Virginia..WisconsinWyomingNonresident aliens and citizens residing

abroad.Married women making separate returns

from husbands 1

Grand total

States and Territories.

Alabama. .Alaska.ArizonaArkansasCaliforniaColorado .ConnecticutDelawareDistrict of ColumbiaFloridaGeorgia.HawaiiIdahoIllinois..IndianaIowa.KansasKentucky . . .LouisianaMaine.. . . .MarylandMassachusetts. ...MichiganMinnesota

391195

2128

2173593979

9

8,298

1919

6

15

592

25

122

1371

1171564

1121

528

1243423

95

50137

81057433982

6

62

6,449

212

761421810*6446689515

7,087

$80,000 to $90,000

1918

4

24

446

24573

116

9512103

11127

161102314

1917

1

9

5501423

3729

101

104151012997

321244937

98

4778127

342129637

612

6,223

1916

4

11

499

234

154672

124111184qo

321313327

287

46120

41449413343

5

5,213

1919

3

135

614

11264

911174462

261013421

64

32723

1035201258

7

43

3,720

84

3265109

3533257110

4,541

190,000 to $100,000

1918

1

2

385

IS2

1015

157

59368

131022010

1917

5

i34

720

511164

1021198

11103

15992627

6 i1 j

185111

430212138

6

427

4,048

1916

2

13

367

16662231

65846593

22922922

142 !

1466

723181528

3

3,196

5 '3

2239 i

7 •

211 9 i

1633

24

3 !2 •

10 146 |

416152547

5

2,441 2,954

932

1011101639

3

353

2,901

$100,000 to $150,000.

1919

8

24

107125118218

155

2362410128

347

62262

7344

1918

3

26

649

4416192651

1531664

1335

950

2015341

1917

1

24

912666262769

145

24530121818261658

2867560

1916

2

3

882262153723

242

23125101114221536

2618840

72

1445

•M C

OC

OC

"

1327

2

2,237

o

429

1024

1

28

1,691

4 i

2 ;

7 ;

3449

13182230

1

2,222

17

2666

13133

24

279

2,066

$150,000 to $200,000.

1919

2

1

298

11651331

788222

171

181152610

1918

203

2526

43

513

33126

952610

1917

141

37102610132132

7512

16984

251053127

1916

2

2

307

301117

412

18716241

102

261174617

1GOH

1 In 1916 the net income on returns filed separately by husband and wife is combined, and the total appears as one return.filed separately, are included in their individual income classes independently of husband's income.

In all other years the returns of married women, fcO

Page 131: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 13.—PERSONAL RETURNS—NUMBER BY STATES AND TERRITORIES AND BY INCOME CLASSES, CALENDARYEARS 1919, 1918, 1917, AND 1916—Continued.

States and Territories.

Mississippi..MissouriMontana...Nebraska..NevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhio. .OklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennessee...TexasUtah . .VermontVirginia.. . . .WashingtonWest Virginia . .WisconsinWyoming . .Nonresident aliens and citizens residing

abroad.Married women making separate returns

from husbands *

Grand total.. .

1199

434

8

565

5348

89125

156187

1232

74

116

151

1,561

$80,000 to $90,000

1918

26

4

2422

36813

6358

14017

21024

23265

191

17

1,210

1917

434

15

7634

47211

187115

18915319

262298

1223

1,539

1916

2913

4502

472

175124

16017

722

46763

17

251

1,673

$90,000 to $100,000.

1919

316

5

242

39212

5032

112142

1323

37457

1,113

1918

111

6

634

2819

5534

125123

318

4* 4

47

10

15

. 934

1917

327

4

3501

3742

5873

1588

216

12

106

1022

1

1,183

1916

619

14

4501

3722

6783

1188

41322855

193

191

1,265

$100,000 to $150,000.

1919

1138

24

4122

1,03413

1181618

36336

5

2277

14

11181725

1

2,983

1918

448

24

6112

180614

10479

332272

1225

425

1224

3

35

2,358

1917

1174

210

7131

31,084

121

172256

45634

116

375

1114153229

2

3,302

1916

35438

8119

11,006

71

152206

34332

2

731

567

171732

562

3,462

$150,000 to $200,000.

1919

310211

41

4349

4597

113182

625

113525

1,092

1918

31221

134

3173

37

212122

110

15236

13

866

1917

32625

4452

4762

6792

16614

1

117

1146

12193

1,301

1916

12621

357

4673

6482

15591

112

11546

11

302

1,586

to00

i

ooS

Page 132: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

States and Territories.

Alabama^AlaskaArizonaArkansasC a l i f o r n i a . . . . . .ColoradoConnecticutDelawareDistrict of Columbia .FloridaGeorgia . .HawaiiIdanoIllinoisIndianaIowaKansasKentucky.LouisianaMaine.MarylandMassachusetts.....MichiganMinnesota . . . . . . . .MississippiMissouriMontanaNebraskaNevadaNew Ham/D shireNew JerseyNew Mexico. -New YorkNorth Carolina.North DakotaOhioOklahoma . . .OregonPennsylvania. . . .Rhode IslandSouth Carolina

$200,000 to $250,0(X

1919

193934111

313

3

5

x84616528

216

coco

21

259

7

1918

1

91

1226

22

362113313

3456

311

2111

1401

2222

576

1917

3

I

213

1243

13

59

x2322

13681891

1323

1321

2635

2854

847

).

1916

1152

15951

21

5214

12

519

75179

62

281

3041

453

6411

$250,000 to $300,000

1919

1X613

1

2

10

2264412

2

i16

1231

91

2411

1918

7

313

11

152

i

52834

i

7

96

5

347

1917

1

1I94861

19

x4

214

2885

712

116

1312

242i

426

1916

2

173632

2

25XX52232

36115

9

i18

165

2721

5410

$

1919

71632

2

222

611

222

3

2

18

1175

1232

393

300,000 to $400,00C

1918

623

to to

1

241

239

3372

1

11

• 84

2022

295

1917

113

104

1

129

3

3

53164

811

19

1341

162

686

1916

1

619811

135

32

1116

41126

1421

217

1911

19G2

586

$400,000 to $500,000

1919

21

2111

12

1

11

1013

2

5

693

512

14

1918

1

1

1

X

12

11523

5

2

522

5

141

1917

1

1

344

11

151

21

1354

2

11

741

11

2171

1916

82391

21

233

21754

2

1

7

99

1511

314

t i

O

O

3oog

1 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 husband's income.

Page 133: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

TABLE 13.—PERSONAL RETURNS—NUMBER BY STATES AND TERRITORIES AND BY INCOME CLASSES, CALENDARYEARS 1919, 1918, 1917, AND 1916—Continued.

States and Territories.

South DakotaTennessee..TexasU t a h . . . .VermontVirginia.Washington.. .West VirginiaWisconsinW y o m i n g . . .Nonresident aliens and citizens residing

abroad...Married women making separate returns

from husbandsl.

Grand total

States and Territories.

$200,000 to $250,000.

1919

25

143111

522

1918

2•7

12221

5

401

1917

2131

2125

703

1916

72

1447

178

904

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

1919

Alabama. . - i

CaliforniaColorado . .ConnecticutDelaware .District of ColumbiaFlorida . . . .Georgia

2

1311

HawaiiIdaho. . . .IllinoisIndiana..

11

Iowa 'Kansas . . i

1918

21

3

8

1917

1

622312

22

1916

722

111

26

1

$250,000 to $300,000.

1919

14

2

250

1918

CO

1222

4

247

1917

12113

346

1916

23

2

5

113

540

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

1919

2

2

1

1918

11

1

1917

12

1CO

1916

1111

1

71

$300,000 to $400,000. ( $400,000 t o $400,000.

1919

4

11322

285

1918

13

1211

260

1917

112122

376

1916 1919

X3

31I14

136

605

$1,500,000 t o $2,000,000.

1919

2

1918

2

1917

11

3

1916

3

4

1

1

140

1918

1

11

1

122

1917

2

11

179

1916

4

.

76

321

$2,000,000 a n d over.

1919

2

1918

1

1917

2

3

1916

23

3

in

JooB

Page 134: Statistics of Income 1919in the number of returns filed and an increase in the total net income reported amounting to $3,934,852,093, likewise an increase of $141,908,269 in the total

KentuckyLouisiana... .MaineMarylandMassachusetts..MichiganMinnesotaMississippiMissouriMontanaNebraska

12

112221

1

11233

1

NevadaNew Hampshire . ! . .New JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregon . .PennsylvaniaRhode IslandSouth Carolina.

6 fi

852

1512

303

771

1411

356

South Dakota !

Tennessee :

TexasUtah

4 1

VermontVirginia . ; i .Washington . .West VirginiaWisconsinWyomingNonresident aliens and citizens residing

abroadMarried women making separate returns

from husbands*

Grand total

1 j 1

189 178

31952

9

8

1451

2231

4561

1

to to

1

315

432

72

41

9

1872

223

395

1

1

212

148

524

33

i12

11

61

1

34

23

3

14

1

51

1

1

2

40

22181

2

1

33 67

311

2

i2

2

542

11

112

1

1

1

1

37

134

1

12

2 2

i

13 16

i

21

2

13

5

41

33

2

7

2

23

toco

3

18

8

1

60 IK

1

14

2

18

1

.1

28

1

31

1

41

11

2

42

33

51

1

31

98

55

m

Oo

1 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 husband's income.

00