statistics of income 1921

190
TREASURY DEPARTMENT UNITED STATES INTERNAL REVENUE STATISTICS OF INCOME FROM RETURNS OF NET INCOME FOR 1921 INCLUDING STATISTICS FROM FEDERAL ESTATE TAX RETURNS COMPILED UNDER THE DIRECTION OF THE COMMISSIONER OF INTERNAL REVENUE WASHINGTON GOVERNMENT PRINTING OFFICE 1923

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TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

STATISTICS OF INCOMEFROM

RETURNS OF NET INCOME FOR 1921

INCLUDING STATISTICS FROM

FEDERAL ESTATE TAX RETURNS

COMPILED UNDER THE DIRECTION OF THE

COMMISSIONER OF INTERNAL REVENUE

WASHINGTON

GOVERNMENT PRINTING OFFICE

1923

ADDITIONAL COPIESOF THIS PUBLICATION MAY BE PROCURED FROM

THE SUPERINTENDENT OF DOCUMENTSGOVERNMENT PRINTING OFFICE

WASHINGTON, D. C.AT

20 CENTS PER COPY

PURCHASER AGREES NOT TO RESELL OR DISTRIBUTE THISCOPY FOR PROFIT.—PUB. RES. 57, APPROVED MAY 11, 1922

CONTENTS.

CHART: Page.Showing by income classes the number of personal income-tax returns

filed for the calendar year ended December 31, 1921 FrontispieceOFFICIAL TRANSMITTAL 1RETURNS FILED 1

Aggregate net income and total tax (individuals and corporations) for eachof the years 1917-1921 1

PERSONAL INCOME-TAX RETURNS. 2Distribution by States and Territories and by population 2

Text table—Personal returns, by States and Territories, and percapita distribution, calendar year 1921 2-3

Simple and cumulative distribution, by income classes 4Text table—-Simple and cumulative distribution of personal

returns, by income classes, calendar year 1921 4-5Classification by sex and family relationship 5

Text table—Distribution of personal returns, by sex and familyrelationship, calendar year 1921 5

Income exempt from normal tax 6Text table—Net income exempt from and amount subject to nor-

mal tax, personal returns, calendar year 1921 6Service, business, and property as sources of income 6

Text table—Distribution by sources, personal income, calendaryear 1921 6

Sources of income and deductions by income classes 7Text tables-

Distribution by sources of income and deductions, by incomeclasses, calendar year 1921 7

Distribution of personal income, by sources and incomeclasses, calendar year 1921. 8

Distribution of personal income, by sources and by incomeclasses, showing the proportion from each source expressedin percentages, calendar year 1921 9

Income from business 9Text table—Income reported from business pursuits, personal re-

turns, calendar year 1921 9PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS 10CORPORATION INCOME-TAX RETURNS 10

Corporations distributed by industrial groups 10Text table—Distribution of corporations by industrial groups and

into those reporting net income and those reporting no netincome, calendar year 1921 10-11

Income and deductions 12Text tables-

Distribution of corporation income, by industrial groups andby nature of deductions, calendar year 1921 12-13

Percentage distribution of corporation income by nature of de-ductions and by industrial groups, calendar year 1921 13

Income on Federal obligations not wholly exempt from tax 14Income wholly exempt from tax 14Corporation returns distributed by size of net income 14

Text table—Corporation returns distributed by size of net income,calendar year 1921 14

Corporations reporting invested capital 15Text table—Corporations reporting invested capital distributed

by industrial groups, calendar year 1921 15-16INCOME RETURNS BY STATES 16

Combined personal and corporation income and tax 16Text table—Personal and corporation income and tax by States and

Territories, calendar year 1921 17in

IV CONTENTS,

INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS 17Text t ab les -

Income from sources within the United States and its possessions 18Income from sources in foreign countries 18

SUMMARY OF INCOME AND TAX REPORTED BY YEARS 18Text t ab les -

Number of personal returns, calendar years 1914-1921, by incomeclasses 18

Returns of net income by years—personal and corporation 19Income-tax yield by years, personal, partnership, and corporation . . . 19Personal returns, net income reported for calendar years 1916-1921,

by income classes 20-21Personal returns, tax yield for calendar years 1916-1921, by income

classes 21-22Personal returns, average tax and average rate of tax per individual,

calendar years 1916-1921, by income classes 22-23Personal returns, income by sources for calendar years 1916-1921 23-24

PERSONAL RETURNS BY COUNTIES AND CITIES 25FEDERAL ESTATE TAX RETURNS 25-26

Text tables—A-E:A. Returns of resident decedents distributed by size of net estate,

showing form of property and nature of deduction 27-30B. Returns of non-resident decedents, distributed by size of net estate. 31C. Returns of resident decedents, distributed by collection districts 32-33D. Returns of non-resident decedents, distributed by collection

districts 34-35E. Simple and cumulative distribution by size of net estate, resident

and non-resident decedents 36

BASIC TABLES.PERSONAL RETURNS:

United States tables—1-7:1. Distribution by States 38-392. Distribution by income classes 40—413. Simple and cumulative distribution by income classes 42-434. Sex and family relationship—Distribution by States 44-475. Sex and family relationship—-Distribution by income classes 48-516. Distribution by sources and by States 52-537. Distribution by sources and by income classes 54-55

States and Territories tables—13,14.13. Distribution by income classes 122-15514. Returns by years 156-163

Counties and cities tables—15, 16.15. Distribution by counties 164-17716. Distribution by cities 178-185

CORPORATION RETURNS:United States tables — 8, 9, 11:

8. Distribution by States 56-579. Distribution by industries. . 58-65

11. Distribution by size of net income by industrial groups 100-106States and Territories tables—10, 12.

10. Distribution by industrial grcups 66-9912. Returns by years 107-121

STATISTICS OF INCOME, CALENDAR YEAR 1921.

TREASURY DEPARTMENT,OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, I). C., October 4, 1923.

SIR: I have the honor to transmit the following statistical reportof economic data compiled from the returns of individuals, corpora-tions, and partnerships reporting net income for the calendar yearended December 31, 1921. There are also included herein tablesprepared from the Federal estate-tax returns filed during the year.

RETURNS FILED.

The number of individuals who filed income-tax returns for thecalendar year ended December 31, 1921, was 6,662,176. The aggre-gate net income reported by these returns was $19,577,212,528, andthe tax (normal tax and surtax) amounted to $719,387,106. Ascompared with 1920, the above figures show a falling off of 597,768in the number of returns filed, and a reduction in the total net in-come reported amounting to $4,158,416,655, as well as a decrease of$355,666,580 in the total tax.

The number of corporation income-tax returns for the calendaryear 1921, other than those of personal service corporations, was356,397. Of these, 171,239 reported net income amounting to$4,336,047,813; income tax $366,443,621; war-profits and excess-profits tax $335,131,811; total tax $701,575,432.

For the calendar year 1920 the number of corporation returns was345,595, of which 203,233 reported net income totaling $7,902,654,813and tax aggregating $1,625,234,643.

The aggregate net income and total tax (individuals and corpora-tions) for each of the years 1917-1921, inclusive, are as follows:

Year.

19171918191919201921

Net income.

$24,382,743,41824,286,150,60429,270,909,90631,638,283,99623,913,260,341

Increase ordecrease.

-$96*592,*8i4'4,984,759,3022,367,374,090

-7.725,023,655

Income andprofits tax.

$2,833,938,7234,286,486,2573,444,971,6822,700,288,3291,420,962,538

Increase ordecrease.

SI, 452,547,534-841,514,575-744,683,353

-1,279,325,791

PERSONAL INCOME-TAX RETURNS.

In the following table is visualized 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 popu-

2 STATISTICS OF INCOME.

lation of the United States subject to Federal income tax, the pro-portion filing returns was 6.28 per cent. The per capita net incomereported was $184.65 and the per capita income tax was $6.79.

On the basis of returns filed, the average net income reported for1921 was $2,938.56, the average amount of tax $107.98, and theaverage tax rate 3.67 per cent.

Personal returns, by States and Territories, and per capita distribution, calendar year 1921.

States and Terri-tories.

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode Island.South CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Total

Populationcensus 1920.

2,348,17454,899

334,1621,752,2043,426,861

939,6291,380,631

223,003437, 571968,470

2,895,832255,912431, 866

6,485,2802,930,3902,404,0211,769,2572,416,6301,798, 509

768,0141,449,6613,852,3563,668,4122,387,1251,790,6183,404,055

548, 8891,296,372

77,407443,083

3,155,900360,350

10,385,2272,559,123

646,8725,759,3942,028,283

783,3898,720,017

604,3971,683,724

636,5472,337,8854,663,228

449,396352,428

2,309,1871,356,6211,463,7012,632,067

194,402

106,021,431

Returns.

Number.

43,0090)18,47733,830

386,08269,676123,26915,88989,96642,24967,71911,48122,976611,558150,300111,48388,78569,49667,96044,397112,963388,442250,147124,50125,614172,51936,90771,8539,71932,410269,09611,780

1,066,63744,16118,440367,09669,38162,804621,10348,05725,16021,68160,949

200,18826,12817,74676,257

115,68875,277

148,45722,413

6,662,176

Percent oftotal.

0.65

.28

.515.791.051.85.24

1.35.63

1.02.17.34

9.182.261.671.331.061.02.67

1.695.833.751.86.38

2.59.55

1.08.15.49

4.04.18

16.01.66.28

5.511.04.94

9.32.72.38.33.91

3.00.39.27

1.141.741.132.23.34

Net income.

Amount.

100.00

$117,108,806

48,310,19792,616,903

1,168,021,448174,490,980343,017,18043,676,893

248,345,804119,557,316180,311,46637,840,01449,737,718

1,833,920,436406,242,138313,762,935217,237,297192,273,937197,897,146124,628,679368,691,062

1,153,008,156657,779,854340,833,69960,104,438499,911,00481,527,662179,905,51322,455,50882,352,496856,856,05827,838,165

3,617,757,104127,992,95143,032,753

1,060,027,926191,816,067159,574,639

1,937,291,858157,568,41168,255,82547,087,498170,969,895536,897,42762, 713,46147,561,557208,331,701262,109,642207,157,054379,754,22251,051,629

19,577,212,528

Percent oftotal.

0.60

.25

.475.97.89

1.75.22

1.27.61.92.19.25

9.372.081.601.11.98

1.01.64

1.885.893.361.74.31

2.55.42.92.11.42

4.38.14

18.48.65.22

5.41.98.82

9.91.80.35.24.87

2.74.32.24

1.071.341.061.94.26

100.00

Tax.

Amount.

$2,713,826

516,6371,866,164

36,438,4323,882,862

10,633,0451,284,3657,704,5642,929,4093,892,6451,451,776

493,65868,574,3518,973,6535,837,9603,392,4294,297,4705,304,5223,974,861

14,537,30346,534,64424,197,8408,697,1171,069,136

14,660,3511,051,8633,328,145

329,2961,759,290

33,258,294351,629

210,768,3793,760,499

485,78333,574,0944,206,5074,951,580

84,660,2209,236,3281,246,523

524,6533,984,051

12,667,894842,904

1,155,7674,161,1164,909,8574,579,1138,971,044

783,257

719,387,106

Percent oftotal.

0.38

.07

.265.06.54

1.48.18

1.08.41.54.20.07

9.531.25.81.47.60.74.55

2.036.473.361,21.15

2.04.15.46.05.24

4.62,05

29.30.52.07

4.67.58.68

11.761.28.17.07.55

1.76.12.16.58.68.64

1.25.11

100.00

J Alaska included in Washington.

STATISTICS OF INCOME.

Personal returns, by States and Territories, and per capita distribution, calendar year1921—Continued.

States and Territories-

Alabama

Arizona . .ArkansasCaliforniaColoradoConnecticut .Delaware . . .

FloridaGeorgiaHawaiiIdaho . .IllinoisIndiana .IowaKansas..Kentucky. . . . . . .LouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippi . . . . . . . . .MissouriMontana . .NebraskaNevada . .New HampshireNew JerseyNew MexicoNew YorkNorth Carolina . . . . . . . . .North DakotaOhio . . . .OklahomaOregon . . . . . .PennsylvaniaRhode Island . .South Carolina.South DakotaTennesseeTexas. . .Utah .VermontVirginia..WashingtonWest Virginia.Wisconsin .Wyoming

Total

Per centof popu-lationfiling

returns.

1.83

5.531.93

11.277.428.937.13

20 564.362.344 495.329.435.134.645.022.883.785.787.79

10.086.825 221.435.076.725.54

12.567.318.533.27

10 271.732.856.373.428.027.127.951.493.412.614.295.815.043.308.535.145.64

11.53

6.28

Averagenet incomeper return.

$2,722.89

2,614.612,737.723,025.282,504.322,782.672,748.882 760 442,829.832,662.643,295.882,164.772,998.772,702.882,814.452,446 782, 766.692,911.972,807.143,263.822,968.282,629.572,737.602,346.552,897.722,209.002,503.762,310.482,540.963,184.202,363.173,391.732, 80S.332,333.662,887. 572,764.682,540.843,119.083,278.712,712.872,171.832,805.132,681.942,400.242,680.132,731.972,265.662,751.932,558.002,277.77

2,938.56

Averageamountof taxper re-turn.

$63.10

27.9655.1794.3855.4486.2680.8385 6469.3257.48

126 4521.49

112.1359.7052.3738 2161.8478.0589.53

128.69119.8096.7369.8641.7484.9828.5046. 3233 8854.28

123.59

197"6085.1526.3491.4660.6378.84

136.30192.2049.5424.2065.3763.2832.2665.1254.5742.4460.8360.4334. %

107 98

Per capitanet incomereported.

$49.87

144.5752.86

340.84185.70248.44195.86567 54123.4562.27

147.86115.17282.78138.63130.52122.7879.56

110.03162.27254.33299.29179.30142.7833.57

146.86148.53138.78290.10185.86271.5177.25

348 3550.0166.52

184.0594.57

203.70222.16260.7040.5473.9773.13

115.13139. 55134.9590.22

193.21141.52144.27262.61

184.65

Percapitaincome

tax.

$1.16

°1 551.07

10.634.117.705.76

17.613.021.345.671.14

10.573.062 431.921.782.955.18

10.0312.086.603.64

.604.311.922.574.253.97

10.54.98

20 291.47

.755.832.076.329.70

15.28.74.82

1.702.721.883.281.803.623.133.414.03

6.79

1 Alaska included in Washington

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 reported, and the tax yield, also cumulativetotals and relative percentages:

STATISTICS OF INCOME.

Simple and cumulative distribution of personal returns, by income classes, calendaryear 1921.

Income classes.

Eeturns.

Simple distribution.

Number ineach class.

Per centof total.

Cumulative distribution.

Over theclass below.

Under theclass above.

Cumulative per-centages.

Over theclass

below.

Underthe classabove.

Under $1,000$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 ,

401,8492,440,5442,222,0311,072,146

353,247132,34428,9468,7171,367

7391626321

6.0336.6333.3516.095.311.99.4342.1307.0205.0110.0024.0009.0003

6,662,1766,260,3273,819,7831,597,752525,606172,35940,01511,0692,3529852468421

401,8492,842,3935,064,4246,136,5706,489,8176,622,1616,651,1076,659,8246,661,1916,661,9306,662,0926,662,1556,662,176

100.0093.9757.3423.997.902.59.6000.1658.0351.0146.0036. 0012.0003

6.0342.6676.0192.1097.4199.4099.834299.964999.985499.996499.998899.9997100.00

6,662,176 100.00

Income classes.

Net income.

Simple distribution.

Amount ineach class.

Percent oftotal.

Cumulative distribution.

Over the classbelow.

Under the classabove.

Cumulative

Overtheclass

below.

Underthe

classabove.

Under $1,000$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

$213,849,9343,620,761,7685,325,931,2654,054,891,2442,378,759,2371,958,156,206979,629,305582,230,218163,520,999145,948,04761,342,55042,780,42649,411,329

1.0918.4927.2120.7112.1610.005.002.97.84.75.31.22.25

$19,577,19,363,15,742,10,416,6,361,3,983,2,024,1,045,463,299,153,92,49,

212,528362,594600,826669,561778,317019,080862,874233, 569003,351482,352534,305191,755411,329

$213,849,9343,834,611,7029,160,542,96713,215,434,21115,594,193,44817,552,349,65418,531,978,95919,114, 209,17719,277, 730,17619,423,678,22319,485,020,77319,527, 801,19919, 577,212,528

100.0098.9180.4253.2132.5020.3410.345.342.371.53.78.47.25

1.0919.5846.7967.5079.6689.6694.6697.6398.4799.2299.5399.75

100.00

19,577,212,528 100.00

Income classes.

Tax (normal tax and surtax).

Simple distribution.

Amount ineach class.

Per centof total.

Cumulative distribution.

Over theclass below.

Under theclass above.

Cumulative per-

Overthe classbelow.

Underthe classabove.

Under $1,000$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

$173,67829,160,65420,712,37342,743,60468,871,422

126,886,410112,909,840115,711,63552,330,05661,495,98831,859,63025,112,09031,419,726

0.034.052.885.949.57

17.6415.7016.087.278.554.433.494.37

$719,387,106719,213,428690,052,774669,340,401626,596,797557,725,375430,838,965317,929,125202,217,490149,887,43488,391,44656,531,81631,419,726

$173,67829,334,33250,046,70592,790,309161,661,731288,548,141401,457,981517,169,616569,499,672630,995,660662,855,290687,967,380719,387,106

100.0099.9795.9293.0487.1077.5359.8944.1928.1120.8412.297.864.37

0.034.086.9612.9022.4740.1155.8171.8979.1687.7192.1495.63100.00

719,387,106 100.00

STATISTICS OF INCOME, 5

CLASSIFICATION BY SEX AND FAMILY RELATIONSHIP (PERSONALRETURNS).

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

Distribution of personal returns, by sex and family relationship, calendar year 1921.

Status of family relationship.

Joint returns of husbands and wives,with or without dependent chil-dren, and of husbands whosewives, though living with them,filed separate returns

Wives making separate returns fromhusbands

Heads of families, menHeads of families, womenAll other, menAll other, womenCommunity property income

Total

Returns.

Number.

3,477,592

89,634401,662115,356

1,945,009608,82924,094

6,662,176

Percent.

52.20

1.356.031.73

29.199.14.36

100.00

Net income.

Amount.

112,448,419,490

486,169,9231,066,536,564

309,461,0033,788,543,0651,302,397,698

175,684,785

19,577,212,528

Percent.

63.59

2.485.451.58

19.356.65.90

100.00

Tax.

Amount.

$442,214,092

43,521,34827,852,61610,848,457

124,710,00758,610,66411,629,922

719,387,106

Percent.

61.47

6.043.871.51

17.348.151.62

100.00

I N C O M E E X E M P T FROM NORMAL TAX ( P E R S O N A L R E T U R N S ) .

The amount of net income not subject to normal tax on account ofpersonal exemptions, dividends, and interest on Government obliga-tions not wholly exempt from tax, is shown in the following table:

Net income exempt from and amount subject to normal tax, personal returns, calendaryear 1921.

Status of income. Amount.Per cent

of total netincome.

Net income specifically exempt from normal tax:Personal exemption and credit for dependentsDividendsInterest on Government obligations not wholly exempt from tax

$14,191,855,7007 6 2 92,476,952,399'6,994,406

Total specific exemptionsLess amount in excess of net income..Net income exempt from normal tax.Net income subject to normal tax

16,715,802,5052,713,737,519

14,002,064,9865,575,147,542

Total net income.. 19,577,212,528

71.5228.48

100.00

6 STATISTICS OF INCOME.

SERVICE, BUSINESS, AND PROPERTY AS SOURCES OF INCOME (PER-SONAL R E T U R N S ) .

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.

Distribution by sources^ personal incomef calendar year 1921.

Source of income.

Personal service:Salaries, wages, commissions, bonuses, directors' fees, etcBusiness, trade, commerce, partnerships, farming, and profits from

incidental sales of real estate, stocks, bonds, and other property, andincome received from fiduciaries „

Total...

Property:Rents and royalties.Interest on bonds notes etcDividends

Total

Total income .General deductions

Amount.

$13,813,169,165

4,170,363,591

17,983,532,756

1,177,957,8821,690,338,8952,476,952,399

5,345,249,176

23,328,781,9323,751,569,404

19,577,212,528

Per centof totalincome.

59.2J

17.88

77.09

5.057.25

10.61

22.91

100.0016.08

83.92

SOURCES OF INCOME AND DEDUCTIONS BY INCOME CLASSES(PERSONAL 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 1921.

Income classes.Income from

personal serviceand business.

Per centof totalincomein eachclass.

Income fromproperty.

Per centof totalincomein eachclass.

Under $1,000$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.

$514.3,584;5,241.3,837,2,093.1,223,

771.280.147,

958,745419,757483,412084,008184,885933,871432,177092,349396,801436,795097,458880,578744,466249,550807,018184,731401,963

54.9489.8589.6082.7473.1763.2655.0048.5245.3444.7639.9136.8233.8037.8725.9028.3729.45

$422,275,723405,072,356608,429,203800,423,814767,473,368710,718,553631,074,571297,176,537177,706,507104,191,388132,617,05264,987,94540,628,41618,456,09668,098,09240,871,78610,544,610

2,744,192 5.81 44,503,159

17,983,532,756 77.08 5,345,249,176

45.0610.1510.4017.2626.8336.7445.0051.4854.6665.2460.0963.1866.2062.1374.1071.6370.55

94.19

22.92

STATISTICS OF INCOME. 7

Distribution by sources of income and deductions, by i?icome classes, calendar year 1921—Continued.

Income classes.

Under $1,000$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....$5001000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 and over . . . .

Total.

Total income.

$937, 234,4683,989,492,1135,849,912,6154,637,507,8222,860,658,2531,934,652,4241,402,506,748

577,268,886325,103,308188,628,183220,714,510102,868, 52361,372, 88229,705,64691,905,11057,056, 51714,946,573

47,247,351

23,328,781,932

General deduc-tion^.

$723,384,534368,730,345523,981,350582,616,578481,899,016379,989,527288,646, 529120,521, 82474,277, 75444,708,18657,193,51125,433, 00615,687,9126, 878,086

30,562,56014, 276,0912,102,394

10,680, 201

3,751,569,404

Per centof totalincomein eachclass.

77.189.248.96

12.5616.8519.6420.5820.8822.8523.7025. 9124.7225. 5623.1533. 2525.0214.07

Total net in-come.

$213, 849,9343,620,761,7685,325,931,2654,054,891, 2442,378,759,2371,554,662, 8971,113,860,219

456,747,062250,825,554143,919, 997163,520,99977,435, 51745,684, 97022,827, 56061,342, 55042,780,42612,844,179

22. 60 I 36,567,150

16.08 19, 577,212, 528

Per centof totalincomein eachclass.

22.8290.7691.0487.4483.1580.3679.4279.1277.1576.3074.0975.2874.4476.8566.7574.9885.93

77.40

83.92

The distribution of personal income by sources showing the amountsreported from each source is shown in the following table:

Distribution of personal income, by sources and income classes, calendar year 1921.

Income classes.

Under $1,000$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 140,000$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 1250,000$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

Wages andsalaries.

$321;3,243.4,557;2,859.1,342:739:432;141;69,36.35:13;8,2',5'.

336,288836,486288,548188,037428,026488,597377,205721,538183,289959,421031,445070,218030,747999,694624,235873,412352,856

2,379,123

Total I 13,813,169,165

Business.

$118,976,642255,152,738504,808,881671,340,314402,162,409203,725,400114,939,39038,292,21217,413,25010,451,39511,686,9033,819,6152,78.5,7382,399,2703,090,472•1219,158I)024,825

2,366,318,610

Partnerships,fiduciaries, etc.

$35,958,35364,351,011131,467,747205,838,250245,779,077211,339,251179,099,46482,954,23053,245,22633,288,98737,751,74019,235,4469,451,9145,306,95813,493,4829,592,9042,958,814

73,454

1,341,186,308

Profits fromsales of real

estate, stocksand bonds.

$38,687,46221,079,52247,918,236100,717,407102,815,37369,380,62345,016,11817,124,3697,555,0363,736,9923,627,3701,755,299476,067543,628

1,598,829469,25965,468

291,615

462,858,673

8 STATISTICS OF INCOME.

Distribution of personal income, by sources and income classes, calendar year 1921—*Continued.

Income classes.

Under $1,000 ,$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.

Rents androyalties.

$116,652,120151,391,796240,115,413248,866,148171,850,952107,953,73870,605,21425,446,55813,260, 5277,496,6768,257,0464,936,1662,013,963

464,1462,268,2174,356,613

1,233

2,021,356

1,177,957,882

Dividends.

$168,395,62166,325,05897,084,540

230,009,270349,231,315407,565,766409,556,238208,162,957129,500, 74778,235,249

100,568,99749,960,27231,898,61215,219,64355,429,20431,353,9869,956,287

38,498,637

2,476,952,399

Interest andinvestment

income.

$137,227,982187,355,502271,229,250321,548,396246,391,101195,199,049150,913,11963,567,02234,945,23318,459,46323,791,00910,091, 5076,715, 8412,772,307

10,400,6715,161,187

587,090

3,983,166

1,690,338,895

Total income.

$937,234,4683,989,492,1135,849,912,6154,637,507,8222,860,658,2531,934,652,4241,402,506,748577,268,886325,103,308188,628,183220,714,510102,868,52361,372,88229,705,64691,905,11057,056,51714,946,573

47,247,351

23,328,781,932

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 1921.

Income classes.Wagesand

salaries.

Under $1,000$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

34.2881.3277.8861.6546.9333.2230.8324.5521.2819.5915.8712.7113.0910.106.123.282.36

5.04

59.21

Busi-ness.

12.696.398.63

14.4714.0610.538.206.645.365.545.293.714.548.083.367.456.86

10.14

Part-ner-

ships,fiduci-aries,etc.

3.841.612.254.448.59

10.9212.7714.3716.3817.6517.1118.7015.4017.8714.6816.8219.79

Profitsfrom

sales ofreal

estate,stocks

andbonds.

.16

5.75

4.13.53.82

2.173.593 593.* 212.972.321.981.641.71.78

1.831.74.82.44

.62

Rents,and

royal-ties.

12.453.794.115.376.015.585.034.414.083.973.744.803.281.562.477.63.01

4.28

5.05

Divi-dends.

17.971.661.674.96

12.2121.0729.2036.0539.8341.4845.5748.5751.9751.2360.3154.9666.61

81.47

10.62

Inter-estand

invest-mentin-

come.

14.644.704.646.948.61

10.0910.7611.0110.759.79

10.789.80

10.949.33

11.329.043.93

8.43

7.25

Totalin-

comer

100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00

100.00

100.00

STATISTICS OF INCOME.

INCOME FROM BUSINESS (PERSONAL RETURNS).

The income reported by individuals as having been derived frombusiness, other than from partnerships, is shown according to indus-trial divisions in the following table. These data represent only suchamounts reported by individuals as were derived from businessoperations conducted as sole proprietors and do not necessarilyindicate the principal occupations of, or the total income reported by,the persons making the returns.

Income reported from business pursuits, personal returns, calendar year 1921.

Industrial groups.

Agriculture and related industriesMining and quarryingManufacturing:

Food products, liquors, and tobaccoTextiles 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 utilitiesTradePublic service, professional, amusements, hotels, e t c . ,Finance, banking, insurance, etc ,Special cases, business not sufficiently defined to be

classed with any other divisionGrand total ,

Number ofbusinessesreported.

130,3443,871

Per cent.

16.14.48

13,48110,4103,808565

2,765231

7,5051,0431,5276,2398,345

55,919

33,04523,886240,486231,39526,688

61,740

807,374

1.671.29.47.07.35.03.93.13.19.77

1.03

6.93

Net income.

$229,193,23511,168,718

48,511,68933,661,2899,481,3941,151,7979,835,5251,217,464

28,537,4124,459,6986,158,291

18,238,26825,082,408

186,335,235

4.092,95

29.7928.663.31

7.65

100

110,027,19251,143,3:10

712,884,031795,402,95896,591,119

173,572,812

2,366,318,610

Per cent.

.47

2.051.42.40.05.41.05

1.21.19.26.77

1.06

7.87

4.652.16

30.1333.614.08

7.34

100

PARTNERSHIPS AND PERSONAL SERVICE CORPORATIONS.

Returns filed by partnerships and personal service corporationsare not subject to tax as such, the income reported being includedin the returns of net income filed by the individual members orstockholders according to their distributive share, whether distributedor not.

The number of returns of net income for 1921 filed by these twoforms of association was:

Partnerships 259, 359Personal service corporations 5, 500

Total 264, 859

10 STATISTICS OF INCOME.

CORPORATION INCOME TAX RETURNS.

The table immediately following shows the returns of corporationsdistributed by industrial groups and segregated according to thosereporting net" income and those reporting no net income. In the"Transportation and Other Public Utilities" group, both grossincome and general deductions should be greatly in excess of theamounts shown. This is due to railroad and other utility corpora-tions, to a large extent, reporting on the face of the return merelythe amount of net income or deficit.

To have inspected the numerous supporting schedules of thesereturns for the purpose of compiling tne gross income and generaldeductions was inexpedient, due to the cost and the additional timethat it would have required.

TABLE A.—Distribution of corporations by industrial groups and into those reportingnet income and those reporting no net income, calendar year 1921.

Industrial groups.

Agriculture and relatedindustries

Mining and quarryingManufacturing:

Food products, liquorsand tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publish-ing.

Chemicals and alliedsubstances

Stone, clay, and glassproducts

Metal and metal prod-ucts

All other manufactur-ing industries

Total manufacturing.

ConstructionTransportation and other

public utilitiesTradePublic service—profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

C ombinations—p r e d o m i -nant industry not ascer-tainable

Inactive concerns.

Total

Totalnumberof cor-

porationsreporting.

8,72417,660

13,777

10,872

2,184

641

6,733

1,676

8,432

5,924

3,681

15,536

10,292

79, 748

10, 361

19,10588,179

19,103

82,858

2,87927,780

356,397

Corporations reporting net income.

Number.

3,1464,365

7,207

5,312

981

196

2,984

730

5,386

2,502

1,998

5,468

4,266

37, 030

6,041

11,83142,809

10,694

54,122

1,201

171,239

Percent

report-ing

net in-come.

36.0624.72

52.31

48. S6

44.92

30.58

44.32

43.56

63.88

42.23

54.28

35.20

41.45

46.43

58.31

61.9348.55

55.98

65.32

41.72

48.05

Gross income.

$371,039,4061,728,765,475

5, 519,503,463

3,885,118,040

822,817,015

112,146,551

1,071,669,578

565,401,379

1,414,017,240

2,117,210,866

733,427,446

6,044,372,496

2,136,393,002

24,422,077,076

1,281, 614,507

i 7,187,369,10717,570,065,920

1,312,596,853

5,797,975,438

379,619,547

60,051,123,329

Totaldeductions.

$330,321,2141,543,631,552

5,200,327,190

3,557,761,957

765,752,379

107,044,878

1,001,158,527

520,519,542

1,289,860,650

1,958,993,577

663,670,947

5,607,005,636

1,972,196,185

22,644,291,468

1,214,279,139

1 6,365,497,65316,998,120,623

1,207,724,299

5,058,678,633

352,530,935

55,715,075,516

Net income.

$40,718,192185,133,923

319,176,273

327,356,083

57,064,636

5,101,673

70,511,051

44,881,837

124,156,590

158,217,289

69,756,499

437,366,860

164,196,817

1,777,785,608

67,335,368

821,871,454571,945,297

104,872,554

739,296,805

27,088,612

4,336,047,813

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

STATISTICS OF INCOME. 11

TABLE A.—Distribution of corporations by industrial groups and into those reportingnet income and those reporting no net income, calendar year 1921—Continued.

Industrial groups.

Agriculture and related industriesMining and quarryingManufacturing:

Food products, liquors and tobacco..Textiles 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.TradePublic service—professional, amuse-

ments , hotels, etc...Finance, banking, insurance, etcCombinations—predominant industry

not ascertainableInactive concerns

Total

Income tax.

$3,433,52915,804,592

26,801,43327, 642, 7314,858, 825

448, 0096,061,2133,938, 8569,921,830

14,310,7896,015, 890

36,561,16914,474,387

151,035,132

4,872,33176,870,13146,279,219

8,016,77357,056,408

3,075,506

366,443, 621

Corporations reporting net income.

Warprofits and

excessprofits

tax.

$2,568,43316,164,624

38,874, 87139,573,3396,956,022

367,4595,185, 8603,645, 206

17,261, 53615,287, 0736,015,738

53,746, 55113,821,462

200,735,117

8,722, 55524,151,63450,463,296

11,252,32519,215,184

1,858,643

335,131, 811

Total tax.

$6,001,96231,969,216

65,676,30467,216,07011,814,847

815,46811,247,0737,584,062

27,183, 36629,597, 86212,031,62890,307, 72028,295, 849

351,770,249

13,594, 886101,021,76596,742, 515

19,269,09876,271,592

4,934,149

701,575, 432

Percent-age dis-

tributionof total

tax.

0.864.56

9.369.591.69.12

1.601.083.874.221.71

12,874.03

50.14

1.9414.4013.78

2.7510.87

.70

100. 00

Per centof totaltax tonet in-come.

14.7417.26

20.5820.5320.7015.9815.9516.9021.8918.7017.2520.6517.23

19.79

20.1912.2916.91

18.3710.32

18.21

16.18

Industrial groups.

Agriculture and related industries..Mining and quarryingManufacturing*

Food products, liquors, andtobacco

Textiles and textile products . . .Leather and leather products..Rubber and rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substances.Stone, clay, and glass products .Metal and metal productsAll other manufacturing indus-

tries

Total manufacturing

ConstructionTransportation and other public

utilitiesTradePublic service—professional, amuse-

ments, hotels, etcFinance, banking, insurance, etc...Combinations—predominant indus-

try not ascertainableInactive concerns . . . .

Total. . . .

Corporations reporting no net income.

Number.

5,57813,295

6,5705,5601,203

4453,749

9463,0463,4221,683

10,068

6,026

42,718

4,320

7,27445,370

8,40928,736

1,67827,780

185,158

Per centreport-ing nonet in-come.

63.9475.28

47.6951.1455.0869.4255.6856.4436.1257.7745.7264.80

58.55

53.57

41.69

38.0751.45

44.0234.68

58.28100. 00

51.95

Gross income.

$304,559,0492,160,110,985

2,750,043,4011,800,976,566

595,180,564525,699,814775,312,435438,100,079307,991,840

1,761,669,436220,329,251

3,760,766,301

1,083,777,026

14,019,846,713

491,693,680

i 1,813,387,0569,774,283,657

442,490,7331,753,120,702

438,605,60452,024

31,198,150,203

Totaldeductions.

$393,121,9472,574,599,936

3,059,205,3881,990,415,896

701,089,919627,261,549895,532,322487,278,671334,671,825

1,894,550,501246,589,044

4,426,768,198

1,255,314,777

15,918,678,090

543,201,031

12,136,755,84910,401,112,000

488,429,7682,116,286,615

504,115,31668,785

35,076,369,337

Deficit.

$88,562,898414,488,951

309,161,987189,439,330105,909,355101,561,735120,219,88749,178,59226,679,985

132,881,06526,259,793

666,001,897

171,537,751

1,898,831,377

51,507,351

323,368,793626,828,343

45,939,035363,165,913

65,509,71216,761

3,878,219,134

iGross income and total deductions incomplete (see text, p. 10).

12 STATISTICS OF INCOME.

INCOME AND DEDUCTIONS (CORPORATION RETURNS).

The division of corporation income according to the nature ofdeductions is given in the succeeding table, which shows by indus-trial groups the aggregate income reported by all corporations, as wellas the aggregate deductions under the various headings.TABLE B.—Distribution of corporation income, by industrial groups and by nature of

deductions, calendar year 1921.

Industrial groups.Total

number ofreturns.

Total grossincome. Cost of goods. Compensation

of officers. Interest paid.

Agriculture and related indus-tries

Mining and quarryingManufacturing:Food products, liquors, and to-

baccoTextiles and textile productsLeather and leather productsRubber and rubber goods...Lumber and wood products.Paper, pulp, arid products..Printing and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal products..All other manufacturing in-

dustries

Total manufacturing

ConstructionTransportation and other pub-

lic utilitiesTradePublic service—professional,

amusements, hotels, etcFinanee,banking, insurance, etc.Combinations—predominant in-

dustry not ascertainableInactive concerns

Total

8,72417,660

13,77710,8722,184641

6,7331,6768,432

5,924

3,68115,536

10,292

$675,598,4553,888,876,460

8,269,5,686,1,417,637,

1,846,1,003,1,722,

546,864094,006997,579846,365982,013501,458009,080

3,878,880,302

953,756,6979,805,138,797

3,220,170,028

$330,207,5912,099,075,456

6,254,444,1554,315,434', 9641 144,876,256529,613,667

1,329,205,757745,312,702722,935,460

2,676,129,577

611,309,4267,225,064,411

2,205,569,819

$18,271,15663,923,269

109,749,325155,153,86234,12i; 2509,051,66663,170,80328,202,46381,973,613

62,647,723

31,351,545201,043,700

102,452,121

$29,744,119107,447,406

144,527,14873,292,12724,640,74723,329,10037,712,72315,819,27514,131,973

52,772,527

12,578,325181,815,420

52,463,935

79,748 38,441,923,789 27,759,896,194 878,918,071 633,083,345

10,361

19,10588,179

19,10382,858

2,87927,780

1,773,308,1871 9,000,756,16327,344,349,577

1,755,087,5867,551,096,140

818,225,15152,024

1,107,139,7571 820,547,591

22,031,511,701

414,233,0981,787,526,045

499,018,99943,096

84,072,238 34,900,902

182,274,050642,904,253

95,405,845375,246,162

17,877,2789,915

356,397 91,249,273,532 56,849,199,528 2,258,902,237

1 966,964,833221,450,428

33,693,9151,084,161,751

29,863,0771,612

3,141,311,3S8

Industrial groups.

Agriculture and related industriesMining and quarryingManufacturing:

Food products,liquors, and tobacco.Textiles and textile productsLeather and leather productsRubber an d 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 utilitiesTrade 7.Public service—professional, amuse-

ments, hotels, etcFinance, banking, insurance, etcCombinations—predominant industry

not ascertainabloInactive concerns

Total

Domestic tax.

$21,002,45986,549,035

71,013,58351,132,16810,419,0857,031,144

33,758,89013,883,08311,842,01741,804,56310,256,706

152,507,89737,811,865

441,461,001

15,820,5231 423,211,792

139,146,858

34,615,804294,276,248

16,516,8311,273

Exhaustion,amortization,and depletion.

$33,089,276509,165,999

146,067,826113,958,32616,986,84614,686,068101,649,48042,879,25940,565,802180,903,45046,784,441355,329,84691,433,372

1,151,244,716

Miscellaneousexpense.

$291,128,5601,252,070,323

1,533,839,235,150,331,161,753,839,197,

1,918,737.

730,541206,406798,114594,782193,196701,431083,610286,193979,548012,560779,850

7,698,366,231

43,641,000^436,486,673168,164,606

65,752,884132,494,797

33,195,7111,295

1,472,601,824 2,573,236,957

471,905,7501 5,772,768,5634,196,054,777

1,052,452,5213,501,260,245

260,174,35511,594

24,496,192,919

Totaldeductions .

$723,443,1614,118,231,488

8,259,5,548,1,466,734.

1,896!1,007;1,624,3,853,910,

10,033,3,227,

532,578177,853842,298306,427690,849798,213532,475544.078259;991773,834510,962

38,562,969,558

1,757,480,1701 8,502,253,50227,309,232,623

1,696,154,0677,174,965,248

856,646,25168,785

90,791,444,853

1 Gross income and total deductions incomplete (see text, p . 10).

STATISTICS OF INCOME. 13

TABLE B.—Distribution of corporation income, by industrial groups and by nature ofdeductions, calendar year 1921—Continued.

Industrial groups.

Agriculture and related industries.Mining and quarryingManufacturing:

Food products, liquors, andtobacco

Textiles and textile products..Leather and leather products..Rubber and rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass products.Metal and [metal productsAll other manufacturing in-

dustries

Net income or deficit be-fore deducting tax.

Net income. Deficit.

$10,014,286137,916,753

97,476,60525,336,22143,496,706

Total manufacturingConstructionTransportation and other public

utilitiesTradePublic service—professional amuse-

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

dustry not ascertainableInactive concerr s

Total.

314,240,574

15,828,017

498,502,661

58,933,519376,130, 892

1,263,635,663

$47,844, 706229,355,028

48,844,71996,460,06249,708,836

4,296,755

228,635,037

7,340,931

435,286,343

54,883,046

38,421,10016,761

805,806,984

Income tax,war profits,and excessprofits tax.

$6,001,96231,969,216

65,676,30467,216,07011,814,847

815,46811,247,0737,584,06227,183,36629,597,86212,031,62890,307,720

28,295,849

351, 770,249

13,594,886

101,021,76596,742,515

19,269,09876,271,592

4,934,149

701,575,432

Net income or deficit afterdeducting tax.

Net income. Deficit.

$70,700,683

70,293,239

"31* 465," 078

172,459,000

2,233,131

397,480,896

39,664,421299,859,300

$53,846,668261,324,244

55,662,018

60,659,56697,275,53060,955,90911,880,817

4,261,638

"3i8,"942,"757

35,636,783645,275,018

151,625,561

43,355,24916, 761

911,696, 748 1,155, 443,501

In the table immediately following, the division of the corporation in-come, according to the nature of deductions, is expressed in percentages.TABLE C.—Percentage distribution of corporation income by nature of deductions and by

industrial groups, calendar year 1921.

Industrial groups.

Agriculture and related industries.Mining and quarryingManufacturing:

Food products, liquors, andtobacco

Textiles and textile products.Leather and leather products „Rubber and rubber goodsLumber and wood products..Paper, pulp, and productsPrinting and publishingChemicals and allied sub-

stancesStone, clay, and glass prod-

uctsMetal and metal productsAll other manufacturing in-

dustriesTotal manufacturing

ConstructionTransportation and other public

utilitiesTradePublic service—professional,

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

dustry not ascertainableInactive concerns

Total

o

100.00

100.00100.00100.00100.00100.00100.00100.00

100. 00

100.00100.00

100.00

100.00

100.00

100.00

100.00100.00

100.00100. 00

100. 00

48.87

75.6375.9180.7483.0471.9774.2741.

68.99

64. C

68.50

72.20

62.43

0)80.57

23.6023.67

60.82.83

62.31

2.701.

1.332.732.411.423.422.814.76

1.61

3.302.05

3.18

2.29

4.74

C1)2.35

5.444.97

2.1919.

2.48

4.40 3.112.76 2.23

1.751.291.743.66 1.102.04 1. 831.58 1.38.82

1.36 1.

1.33 1.091.85 1. 56

1.63 1.17

1. 66 1.15

.891.97

0).811.92 1.97

14.35 3. 91

3. 65 2. 023.10

3.44 1.61

.69

2.45

gjj

lit

4.9013.09

1.772.001.192.305.504.272.36

4.e

4.903.62

2.99

2.46

3.751.76

4.062.49

2.82

43.09 107.0732.20 105.90

18.5414.76 97.5816. 63 103.4423.6117. 93 102.16.12 100. 4343.73

21.64

20.75

26.62

59.9746.36

26.84

115.13

94.34

19.34

95.4519. 56 102.33

22.92 100. 23

1.02 100.31

99.11

.. 0)15.35 100. 20

'6.6515.02

31.79 104.22. 29 132.22

If*

- 7 . 0 7- 5 . 9 0

.122.42

-15." 13- 2 . 6 9

- . 4 35.66

4.55- 2 . 3 3

- . 2 3

- . 3 1

0)- . 2 0

3.354.98

- 4 .-32.22

.50

.791.18.83.13.61.76

1.58

.76

1.26.92

.77

C1).35

1.101.01

.77

uspi- 7 . 9 6- 6 . 7 2

- . 6 71.24

- 4 . 2 7-15 . 26- 3 . 3 0- 1 . 1 9

4.08

- . 1 0

3.29- 3 . 2 5

- 1 . 1 1

- 1 . 2 3

Tl2

0)- . 5 5

2.253.97

- 5 . 2 9-32.22

- . 2 7

1 Not given, due to incomplete data.60729°—23 2

2 Minus sign (—) indicates deductions exceed gross income.

14 STATISTICS OF INCOME.

INCOME OF FEDERAL OBLIGATIONS NOT WHOLLY EXEMPT FROM TAX

(CORPORATION RETURNS).

Interest on obligations of the United States and war finance cor-poration bonds, not wholly exempt from tax, and included in grossincome, amounted to $203,095,789.

INCOME WHOLLY EXEMPT FROM TAX (CORPORATION RETURNS).

In addition to the income of corporations, as shown in the pre-ceding tables, there was likewise reported the following incomewholly exempt from tax:Dividends on stock of domestic corporations and from foreign corpora-

tions, taxable by the United States on their net incomes, and divi-dends on stock of personal service corporations out of earnings uponwhich a Federal income tax has been imposed $509,117, 760

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 188, 788, 627

Total 697,906,387

CORPORATION RETURNS, DISTRIBUTED BY SIZE OF NET INCOME.

The following table exhibits the distribution of corporation returnsby income classes based on net incomes, the returns being taken intheir entirety for the United States.

TABLE D.—Corporation returns distributed by size of net income, calendar year 1921.

Income classes.

Reporting net income:$0 to $2,000$2,000 t o $5,000$5,000 t o $10,000$10,000 t o $50,000$50,000 t o $100,000$100,000 t o $250,000$250,000 t o $500,000$500,000 t o $1,000,000$1,000,000 to $5,000,000$5,000,000 a n d over

Total.Reporting no net income

Grand total

Num-ber.

75,45140,40220,13425,3274,5953,1,136

555461

70

171,239185,158

356,397

Net income.

$61,895,581L24,049,405142,168,065547,473,491320,442,399478,376,439391,713, 873380,316,893918,041,802971,569, 865

Incometax.

$4,529,8919,616,492

46,116,86328,176,32941,993,09033,930, 21333,033, 75981,338, 89487, 708,090

4,336,047,813 366,443,621 335,131,811 701,575,43223,878,219,134

Warprofits

and excessprofitstax.

$387,6972,945,722

33,210,70328,061,74944,942,15835,468,64535,785,65880,887,60073,441,879 161

457,828,679 366,443,621 335,131,811 701,575,432

Total tax.

917,588562,214327,566238,078935,248398,858819,417226,494

Averageamountof tax.

$122624

3,13212,23927,97161,091

123,999351,901

149; 969 2,302,142

17,324

Percent oftotal

tax tonet in-come.

3.968.84

14.4917.5518.1717.7118.0917.6716.58

116.41

1 Average for returns reporting net income of $2,000 and over. 2 Deficit.

STATISTICS OF INCOME.

CORPORATIONS REPORTING INVESTED CAPITAL.

15

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

TABLE E.—Corporations reporting invested capital distributed by industrial groups,calendar year 1921.

Industrial groups.

Agriculture and related industries

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

Total mining and quarrying

Manufacturing:Food products, liquors, and tobaccoTextiles 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

Construction

Transportation and other public utilities:Steam railroadsElectric railroadsOcean lines, transoceanic and coastalAll 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.:National banksState banks .All 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

Inactive concerns

Total reporting invested capital

Number.

735

58652

228474

1,340

2,8661 993

43966

1,112327

1,925933711

1,8941,504

13 770

2,000

647012

1,078327

88463508

2,610

12,219

2,994

1,3542, 2736,038

12

45473

10,195

251

46,114

Investedcapital.

$253,359,215

764,453,71850,852,739

1,332,971,101176,232,946

2,324,510,504

1,751,451,1101,603,656,524

313,509,94322,733,842

362.166,228252,080,441525,129,726631,623,334360,864,480

4,410,714,6691,038,995,814

11,272,926,111

330,620, 725

1,571,232,386622,949,046151,897,654268, 397,896407,568,546131,806,977

1,309,492,7501,564,420,051

6 027 765 306

Net income.

131,900,529

75,099,6653,060,407

47, S03, 21518', 884,219

144,847,506

285,593,780280, 743,56152,793,4293,543,678

48,820,90434,028,623

109,104,753110,238,84652,179, 724

362,948,079130,050,240

1,470,045,617

53,378,494

95,568,72833,179,62711,378,77341,318,88841,999,91615.011,988

106,232,798126,874,266

471 £fi4 QR4.

2,770,070,071

438,629,491

984,742,376492,024,589

1,848,156,875

4,981,621

42,334,199344,516,740

3,716, 756,400

165,502,565

27,300,140,388

437,718,699

79,960,083

87,342,02451,781,931

161,539,605

558,108

2,976,76929,784,607

333,983,044

18,840,544

3,042,239,500

Income tax.

$2,840,395

6,284,077258,711

4,197,9271,593,597

12,334,312

24,048,02823,525,8784,515,189

311,6944,240,0152,965,2128,908,2179,800,5184, 499, 672

30,038,16711,510,259

124,362,849

4,058,728

9,244,4013,097,2121,060,7713,458,0913,943,7641,376,611

10,243,68111,455,523

43,880,054

37,277,960

6,472,860

6,821,8173,858,049

13,251,392

41,653

255,7132,476,026

26, 704,650

2,389,836

260,321,644

STATISTICS OF INCOME.

TABLE E.—Corporations reporting invested capital distributed by industrial groups,calendar year 1921—Continued.

Industrial groups.War profitsand excessprofits tax.

Total tax.

Per centof net

incometo in-vestedcapital.

Per centof totaltax to

netincome.

Agriculture and related industries...

Mining and quarrying:Coal miningMetal miningG as and oilAll other mining and quarrying.

Total mining and quarrying...

Manufacturing:Food products, liquors, and tobacco..Textiles 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:

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 utilities...

TradePublic service—professional, amusements, hotels, etc..Finance, banking, insurance, etc.:

National banksState banksAll other bankingLife insurance, stock, and mutual companiesAccident, fire, and marine, stock and mutual

companiesAll other insurance companies

Total finance, banking, insurance, etc.

Combinations, predominant industry not ascertainable.Inactive concerns :

$2,563,972 $5,404,367

8,294,777320,929

5,289,5832,202,272

14,578,854579,640

9,487,5103,795,869

16,107,561 28,441,873

38,710,20839,561,2796,956,022

367,4595,178,7203,645,206

17,252,19015,153,7266,014,255

53,655,67713,812,646

62,758,23663,087,15711,471,211

679,1539,418,7356,610,418

26,160,40724,954,24410,513,92783,693,84425,322,905

200,307,388 324,670,237

8,672,588 12,731,316

1,475,2401,478,085

559,6484,962,1942,017,0121,139,6252,192,564

10,057,292

10,719,6414,575,2971,620,4198,420,2855,960,7762,516,236

12,436,24521,512,815

23,881,660 67,761,714

49,935,49111,195,601

87,213,45117,668,461

3,705,9762,801,353

10,038,72642,734

95,7412,382,824

10,527,7936,659,402

23,290,11884,387

351,4544,858,850

19,067,354 45,772,004

1,857,353 4,247,189

Total reporting invested capital. 333,588,968 593,910,612

12.59

9.826.023.59

10.72

6.23

16.3117.5116.8415.5913.4813.5020.7817.4514.468.23

12.52

13.04

16.14

5.337.49

15.3910.3011.398.118.11

7.8

15.8018.23

8.8710.528.74

11.20

7. as8.65

8.99

11.38

11.14

16.94

19.4118.9419.8520.10

19.64

21.9722.4721.7319.1719.2919.4323.9822.6420.1523.0619.47

22.09

23.85

11.2213.7914.2420.3814.1916.7711.7116.96

14.37

19.9222.10

12.0512.8614.4215.12

11.8116.31

13.71

22.54

19.52

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 1921. 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 individualfiles his income-tax return in the district in which his legal residenceor principal place of business is located, and a corporation files itsincome-tax return in the district in which its principal place of business

STATISTICS OF INCOME. 17

or the principal office or agency is located. Consequently, incomereported by an individual or corporation in one State may have beenderived from sources in other States.

From the foregoing it will be clear that there is no way of ascertain-ing from the income-tax returns the amount of income earned in therespective States or the amount of tax paid on that basis.TABLE F.—Personal and corporation income and tax by States and Territories, calendar

year 1921.

States and Territories.

AlabamaAlaska2ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew Hampshire. . . .New JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Total..

Net income.

Personal.

$117,108,806

48,310,19792,616,903

1,168,021,448174,490,980343,017,18043,676,893248,345,804119,557,316180,311,46637,840,01449,737,718

1,833,920,436406,242,138313,762,935217,237,297192,273,937197,897,146124,628,679368,691,062

1,153,008,156657,779,854340,833,69960,104,438499,911,00481,527,662179,905,51322,455,50882,352,496856,856,05827,838,165

3,617,757,104127,992,95143,032,753

1,060,027,926191,816,067159,574,639

1,937,291,858157,568,41168,255,82547,087,498170,969,895536,897,42762,713,46147,561,557208,331,701262,109,642207,157,054379,754,22251,051,629

19,577,212,528

Corporation.1

$12,802,636

2,9,

194,34,55,6,20,16,31,10,2,

381,77,35,87,31,27.30'62,

277,251,61,5,

129,6,18,1,

12,154,2,

1,136,65,4,

235,17,17,

431,44,14,3,

30,65,8,6,54,34,42,71,3,

733,873485,493184,282041,045306,167056,783211,960166,358036,614584,937229,211144,453168,148317,084549, 593877,592125, 000485,349791,198810,546304,416611,676187,255380,452104,401478,322332,043712,973208, 750177,450363,439426,5S7000,679467,847729,976030,724800,206843,583486,665161,372607,384392,138570,716313,221450,456461,446702,204382,306250,804

4,336,047,813

Personal andcorporation.

$129,911,442

51,102,

1, 362,208,398,49,

268.135;211,48,51,

2, 215,483,349,304!224'225,155,431,

1,430,909,40265!

629:87!

198',23.95;

1,011,30,

4,754,193,47,

1,295,209,176',

2,369,202,82,50,

201,602,71,53,

262,296;249,451,54,

044,070102,396205, 730532 025323, 317733,676557,764723,674348,080424,951966;929064,889410,286080,019786, 890151,529022,146114,028482,260818, 702084,270445,375291,693291,456632.063383,835787, 551065,469064,808015,615120,54:'.419,538033, 432495, 773546,043605, 363092.064411,994742,490248, 870577,279289,565284,177874, 778782,157571, OSS859,258136,528302,433

Per centfor each

State.

0.54

23,913,260,341

.21

.435.70

.871.67

.211.12

.57

.88

.20

.229.262.021.461.27

.94

.94

.651.805. 973.801.68

2.63

. JO

. 404. 2,'',

.1319.87

.81

.205. 42

.88

.749. 91

.85

.35

.21

.842.52

.30

.231.101.241.041.89

.23

Tax.

Personal andcorporation.

Per centfor eachState.

$4,496,676

100.00

888,5153,152,109

68,965,7369,827,045

18,143, 8572, 228, 200

11,126,0705,155, 8288,302,3183,057,253

696,967129,882,92921,451,50310,021,70918,493,5969,069.2209, 210; 4579,076, 880

22,632,62393,473,85786,046,92917,173,8671,685,779

34, 284,178

5,573,065455, 930

3,385,16659,193, 095

568, 168379,248, S90

16, 759, 979823, 567

72,455, 5966,716, S437,320, 268

157,784, 88717,684, 3273,163, 851

749,2379,111,774

23,145, 4921,862,8051,940,696

10,557, 2459,292,995

11,867,35519,998,2801,138,735

1,420,962,538

0.32

.06

.224.85

.691.28

.16

.78

.36

.58

.22

.059.141.51

.711.30

.64

.65

.641. 59(i. 586.051.20

.122.44

.11

.39

.03

.244.16

.0426.691.18

.065.10

.47.52

11.101.24

.22

.05

.641.63

.13

.14

.74

.65

.841.41.08

100.00

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

2 Included in Washington.

INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS.

The income of American citizens and corporations from businessand investments in foreign countries and conversely the income ofaliens, resident and nonresident, as well as alien corporations frominvestments and business in the United States, as reported in the

18 STATISTICS OF INCOMS.

returns of net income for the calendar year ended December 31, 1921,is shown below. The data relative to individuals represent onlythe information contained in returns reporting net income of $5,000and over.

Income from sources within the United States

Nonresident aliens..Resident aliensForeign corp oration

United States

Total

) orations.

lding investments in the

Numberof

returns.

3,4972,979

235

6,711

Total netincome.

$43,623,27724,604,011

28,688,213

96,915,501

Federalincome tax.

$7,881,0851,630,660

2,908,667

12,420,412

Income from sources in foreign countries.

American citizens and domestic corporations.

American citizens residing abroadAll other American citizens or residents reporting net

income of $5,000 and overDomestic corporations in business or holding investments

in foreign countries

Total

Reporting foreignincome.

Numberof

returns.

1,747

28,599

537

30, S83

Amount.

$7,484,551

36,551,204

65,873,267

109,909,022

Tax paid foreigncountries.

Numberof

returns.

920

537

2,421

Amount.

$1,406,291

1,751,846

4,668,654

7,826,791

SUMMARY OF INCOME AND TAX REPORTED BY YEARS.

A general review of the number of returns, the net income, andthe tax reported for each of the years since the inception of thepresent epoch of income taxation is given in the following tables:

Number of personal returns,

Income classes.

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 $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 over

TotalMarried women making

separate returns fromhusbands

Total number ofreturns filed

1914

82,75466,525

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

40623313014769

11460

357, 515

357,515

1915

69,04558,949

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

724386216254122209120

336,652

336,652

calendar years 1914-1921,

1916

85,12272' 027

150, 55345,30922,61812,9538.055

10'. 0685; 611

10,4522.900L284

726427469245376206

429,401

1 7,635

437,036

1917

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

12,4393,3021,302

703342380179315141

3,472,890

3,472,890

1918

1,516,9381,496,878

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

86640124726012217867

4,425,114

4,425,114

by income classes.

1919

1,924,8721,569,741

742,334438,154438,851

97, 85242,02822,60513,76915,4108,298

13,3202,9831,092

52225028514018965

5,332,760

5,332,760

1920

2,671,9502,569,316

894, 559442,557455,442103,57044, 53123,72914,47115,8088,269

12,0932,191

59030716616970

12333

7,259,944

7,259,944

1921

401,8492,440,5442,222,031

702,991369,155353,24780,01434,23018,10010, 84812,0476,0518,7171,367

4502058498646321

6,662,176

6,662,176

1 In 1916 the net income on returns filed separately by husband and wife is combined and the total ap-pears as one return. In all other years the returns of married women filed separately are included in theirindividual 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.

STATISTICS INCOME. 19

Returns of net income by years.PERSONAL.

Year.

19131914 . . . . . . . .1915191619171918191919201921 .

Number ofreturns.

2 357,5982 357, 5152336,6522 437,036

4 3,472, 89014,425,1141 5,332,760^7,259,944i 6,662,176

Net income.

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

13,700,000,00016,000,000,00019,900,000,00023,700,000,00019,600,000,000

Increase or de-crease from

year to year.1

$100,000,000600,000,000

1,700,000,0007,400,000,0002,300,000,0003,900,000,0003,800,000,000

-4,100,000,000

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

Year.

1909 . .19101911 . . .19121913 . .191419151916191719181919. . . .19201921 . . .

Totalnumber

ofreturns.

262,490270,202288,352305,336316,909

6 299,445e 366, 443

341, 253351, 426317, 579320,198345,595356,397

Returnsshowingtaxableincome.

& 52, 4985 54,040& 55,129& 61,116188,866174, 205190,911206,984232, 079202, 061209,634203, 233171, 239

Returnsshowingno taxa-

bleincome.

209,992216,162233,223244, 220128,043125,240175, 532134,269119,347115, 518110, 564142,362185,158

Net income.

$3,590,000,0003,761,000,0003,503,000,0004,151,000,0004, 714,000,0003,940,000,0005,310, 000,0008,766,000,000

10,730, 000, 0008,362,000,0009,412,000,0007,903,000,0004,336,000,000

Increase ordecrease fromyear to year.*

sl7i, 665,666-258; 000, 000

648, 000,000563,000,000

-774,000, 0001,370,000,0003,456,000,0001,964,000,000

-2,368,000,0001,050,000,000

—1,509,000,000-3,567,000,000

1 A minus sign (—) indicates decrease.2 Returns reporting net income of $3,000 and over.3 Determined on the basis of the number of returns filed and the average net income in each class.4 Returns reporting net income of $1,000 and over.6 Returns showing net income in excess of $5,000 exemption.6 1915 contains approximately 30,000 returns showing no net income which properly belong and should

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

Income tax yield by years.

Year.

191311914 i1915 i1916 .19171918191919201921

Year.

191311914 119151.191619171918191919201921

Personal.

Normal tax.

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

156,897,441476,432,808468,104,801478,249,919308,059,422

Partnership.

War profitsand excess-profits tax.

$103,887,984

Surtax.

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

121,946,136433,345,732651,289,027801,525,303596,803,767411,327,684

War profitsand excess-profits tax.

$101,249,781

Total tax.

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

173,386,694691,492,954

1,127,721,8351,269,630,1041,075,053,686

719,387,106

Corporation.

Income tax.

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

171, 805,150503, 698,029653,198, 483743, 535, 888636, 508, 292366,443, 621

"War profitsand excess-profits tax.

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

988, 726,351335,131, 811

Total tax.

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

171,805,1502,142,445,7693,158, 764,4222,175, 341, 5781,625, 234,643

701,575,432

Grand total.

$71,381,27580,190,694

124,937,252345,191,844

2,937,826,7074,286,486, 2573,444,971,6822,700,288,3291,420,962,538

1 Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately follow-ing the year shown above.

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

20 STATISTICS OF INCOME.

Personal returns, net income reported for calendar years 1916-1921, by income classes.

Income classes.

Net income.

1916 1917 1918

Under $1,000$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.

$624,1,037,1,235,

822,722,357,505,271,256,464,

6b9,015247,977015,786661,658795,474355,318859,406938,017771,325263,644

i $2,461,137,0002,064,977,3282,115,884,6011.827,508,0881,687,165,6191,042,320,083

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

$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

6,298,577,620 13,652,383,207 15,924,639,355

Income classes.

Net income.

1919 1920 1921

Under $1,000$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.

$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

$4,050,066,6186,184,543,3685,039,607,2393,068,330,9632,547,904,7861,307,785,113

810,386,333265,511,505215,138,67389,313,55279,962,89477,078,139

$213,849,9343,620,761,7685,325,931,2654,054,891,2442,378,759,2371,958,156,206

979,629,305582,230,218163,520,999145,948,04761,342,55042,780,42649,411,329

19,859,491,448 23,735,629,183 19,577,212,528

Income classes.

Increase or decrease.2

1917-16

Amount. Percent.

1918-17

Amount. Percent.

Under $1,000$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.

$2,461,2,064,1,491,

790,452,219,124,43,

- 3 1 .-62;-42,

-157,

137,000977,328195,586260, 111149,833658,425098,861136,722207,446033,048140,055427,730

2397637271712

- 6- 2 3- 1 6- 3 4

-$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

7667173

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

7,353,805,587 117 2,272,256,148

1 Determined on basis of the number of returns filed and the average net income.* A minus sign (—) indicates decrease.

STATISTICS OF INCOME. 21

Personal returns, net income reported for calendar years 1916-1921, by income classes—

Continued.

Income classes.

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

Total.

Increase or decrease.3

1919-18

Amount.

$596,180,978,80S,675,299,216,

7 166!U,9.

15!

758,574461,532045,023447,237727,707321,925776,472286,183123,719525,520214,848163,353

3,934,852,093

Per

cent.

1920-19

Amount.

$1,220,953,4672,377,257,003

526,343,209114,193,710135,629,02930,420,478

-86,110,876-92,881,418

-156,009,863-69,757,396-48,327,502-75,572,106

3,876,137,735

Percent.

1921-20

Amount.

$213,849,934-429,304,850-858,612,103-984,715,995-689,571,726—589,748,580-328,155,808-228,156,115-101,990,506-69,190,626—27,971,002-37,182,468-27,666,810

20 1-4,158,416,655

Per

cent.

-11-14-20-22-23-25-28-38-32-31-46

2 A minus sign (—) indicates decrease.

Personal returns, tax yield for calendar years 1916-1921, by income classes.

Income classes.

Unde r $1,000$1,000 t o $2,000$2,000 t o $3,000$3,000 t o $5,000$5,000 t o $10,000$10,000 t o $25,000$25,000 t o $50,000$50,000 to $100,000....$100,000 t o $150,000...$150,000 t o $300,000...$300,000 t o $500,000...$500,000 to $1,000,000.$1,000,000 a n d ove r . . .

Total.

Tax yield.

1916

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

173,386,694

1917

$16,243,5049,097,378

18,283,45744,066,38980,695,14976,593,34485,027,55655,766,23686,718,15750,227,59859,349,187

109,424,999

691,492,954

$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

Income classes.

U n d e r $1,000$1,000 t o $2,000$2,000 t o $3,000$3,000 t o $5,000$5,000 t o $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 $300,000...$300,000 t o $500,000...$500,000 t o $1,000,000.$1,000,000 a n d ove r . . .

Total.

Tax yield.

1919

$24,696,20028,257,86175,914, 84791,537,910

164,832, 523154,946,343186,357,608118,705,303133,095,349

86,031,03276,228,13299,026,996

1,269,630,104

1920

$36,859,73245,507,82183,496,11697,886,033172,259,321154,265,276163,717,71986,587,69492,604,42347,043,46145,641,00549,185,085

1,075,053,686

1921

$173,67829,160,65420,712,37342,743,60468,871,422

126,886,410"112,909,840115,711,63552,330,05661,495, 98831,859,63025,112,09031,419, 726

719,387,106

22 STATISTICS OF INCOME.

Personal returns, tax yield for calendar years 1916-1921, by income classes—Continued.

Income c.

Under $1,000$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.

Increase or decrease.1

1917-16

Amount.

$16,243,5049,097,378

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

618,106,260

Percent.

2,257599593560422349261180184113

299

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

-20,539,750

436,228,881

Percent.

6028935411177707372575818

-19

Income classes.

Under $1.000$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.

Increase or decrease.1

1919-18

Amount.

—$1,785,402-7,157,483-7,013,873—1,520,05322,383,84424,705,69538,928,95323,025,23926,939,4336,866,1856,393,98410,141,747

141,908,269

Percent.

- 7- 2 0- 8- 2161926242099

11

13

1920-19

Amount.

$12,163,53217,249,9607,581,2696,348,1237,426,798-681,067

-32,117,609-70,490,926-38,987,571-30,587,127-49,841,911

-194,576,418

Percent.

49611075

- 1- 1 2- 2 7- 4 3- 4 5- 4 0- 5 0

- 1 5

1921-20

Amount.

$173,678-7,699,078-24,795,448-40,752,512—29,014,611-45,372,911-41,355,436-48,006,084-34,257,638-31,108,435-15,183,831-20,528,915-17,765,359

-355,666,580

Percent.

- 2 1- 5 4- 4 9- 3 0- 2 6- 2 7- 2 9- 4 0- 3 4- 3 2- 4 5

-33

i A minus sign (—) indicates decrease.

Personal returns, average tax and average rate of tax per individual, calendar years 1916—

1921, by income classes.

Income classes.

Under $1 000$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...

1916

Average taxper individual.

$4.9441.85

143. 88488. 86

1,559.374,283. 969,851.16

25,142. 0355,590.19

249,938. 62

396.60

Averagerate of

tax (percent).

0.12.61.94

1.412.253.484.756.608.14

11.09

2.75

1917

Average taxper individual.

$9.9010.8532.60

162. 80717. 27

2,520.266,835. 56

16,888. 6236,948.5189,852. 59

188,410.12776,063. 82

199.11

Averagerate of

tax (percent).

0.66.44.86

2.414.787.34

10.0413.9218.2723.9327.6335.65

5.06

1918

Average taxper individual.

$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 of

tax (percent).

1.19.98

2.354.348.20

13.3221.6933.6844.6454.7758.6564.65

7.08

STATISTICS OF INOOME.

Personal returns, average tax and average rate of tax per individual, calendar years 1916-1921, by income classes—Continued.

Income classes.

Under $1,000$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

Average taxper individual.

$12. 8318.0064.31

208. 591,014.454,134.44

13,990. 8139,793.9387,497.50

202,425.96403,323.45

1,523,492.25

238. 08

Averagerate of

tax (percent).

0.87.74

1.683.106.83

12.1320.7933.1243.9454.0859.4264.87

6.39

1920

Average taxper individual.

Hi 8*617.7162. 44

214. 921,002.504,001.90

13,538.2239,519. 7187,116.11

196,834. 56371,065.08

1,490,457.12

148.08

Averagerate of

tax (percent).

0.91.74

1.663.196.76

11.8020.2032.6143.0452.6757.0863.81

4.53

1921

Average taxper individual.

$0.4311.959.32

39,, 87194. 97958. 76

3,900.7113,274. 2538,280.9583,215.14

196,664.38398,604. CO

1,496,177.43

107.98

Averagerate of

tax (percent).

0.08.81.39

1.052.906.48

11.5319.8732.0042.1451.9458.7063.59

3.67

Personal returns, income by sources for calendar years 1916-1921.

Source of income.

Personal service:Salaries, wages, commissions, bonuses, direc-

tors' fees, etcBusiness, trade, commerce, partnership,

farming, and profits from incidental salesof real estate, stocks, bonds, and otherproperty

Total

Property:Rents and royaltiesInterest on bonds, notes, etcDividends

Total

Total incomeGeneral deductions

Net income

Source of income.

Personal service:Salaries, wages, commissions, bonuses, direc-

tors'fees, etcBusiness, trade, commerce, partnership,

farming, and profits from incidental salesof real estate, stocks, bonds, and otherproperty

Total

Property:Rents and royaltiesInterest on bonds, notes, etcDividends

Total

Total incomeGeneral deductions . .

Net income

1916

$1,478,346,372

3,010,404,924

4,488,751,296

643,802,6571,080,879,4052,136,468,625

3,861,150,687

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

3 6,298,577,620

Income.

1917

$3,648,437,902

3,958,670,028

7,607,107,930

684,343,399936,715,456

2,848,842,499

4,469,901,354

12,077,009,284885,763,077

2 11,191,246,207

1918

$8,267,391,550

4,630,455,322

12,897,846,872

975,679,6661,403,485,6912,468,749,244

4,847,914,601

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

115,924,639,355

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

119,859,491,448

1920

$15,270,373,354

5,927,327,538

21,197,700,892

1,047,423,7381,709,299,4282,735,845,795

5,492,568,961

26,690,269,8532,954,640,670

123,735,629,183

1921

$13,813,169,165

4,170,363,591

17,983,532,756

1,177,957,8821,690,338,8952,476,952,399

5,345,249,176

23,328,781,9323,751,569,404

119,577,212,528

1 Compiled from returns reporting net incomes of $1,000 and over.2 Compiled from returns reporting net incomes of $2,000 and over.* Compiled from returns reporting net incomes of $3,000 and over.

24 STATISTICS OF INCOME.,

Personal returns, income by sources for calendar years 1916-1921—Continued.

Source of income.

Personal service:Salaries, wages, commissions, bonuses,

fees, etc . .directors*

Business, trade, commerce, partnership, farming,and profits from incidental sales of real estate,stocks, bonds, and other property

Total

Property:Rents and royaltiesInterest on bonds, notes, etcDividends

Total

Total incomeGeneral deductions

Net income

Source of income.

Personal service:Salaries, wages, commissions,

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

nership, farming, and profitsfrom incidental sales of real es-tate, stocks, bonds, and otherproperty

Total

Property:Rents and royaltiesInterest on bonds, notes, etcDividends

Total

Total incomeGeneral deductions

Net income

$2

2

4

4

3

1919-18

Amount

,488

,077,

,566,

43,97,

- 1 4

125,

.fWI,757,

,934,

301,

889,

190,

414,293,974,

733,

q94072^

852,

101

662

763

599409419

589

T>?259

093

Increase or decrease.*

1917-16

Amount.

¥

z

,170,091,530

948,265,104

,118,356,634

40,540,742-144,163,949

712,373,874

608,750,667

3- 1

4

Percent.

30

45

35

47

- 6 1

3

2642

25

,727,107,301,165,561,286

,892,668,587

Percent.

147

32

69

6- 1 3

33

16

45- 5 7

78

1918-17

Amount.

$4,618,953,648

671,785,294

5,290,738,942

291,336,267466,770,235

-380,093,255

378,013,247

5,668,752,189935,359,041

4,733,393,148

Increase or decrease.4

1920-19

Amount.

$4,514,680,703

-781,017,446

3,733,663,257

28,329,473208,520,328282,070,970

518,920,771

4 252,584,028376,446,293

3,876,137,735

Percent.

42

- 1 2

21

31411

10

1915

20

Percent.

127

17

70

4350

- 1 3

8

47106

42

1921-20

Amount.

—$1,457,204,189

-1,756,963,947

-3,214,168,136

130,534,144-18,960,533

-258,893,396

-147,319,785

—3 361 487 921796,928,734

-4,158,416,655

Percent.

- 1 0

- 3 0

—15

12—1

- 3

—1327

- 1 8

4 A minus sign (—) indicates decrease.

In the study of the foregoing table it should be observed that inall the years excepting 1916 the figures for each source of incomeare the positive gain items reported, and represent the gross income,less losses and other deductions applicable to each source. Whereverschedules within the returns showed net losses, such losses areincluded in general deductions, which represent in addition to theselosses such other deductions as were not chargeable to any of thesources of income.

The source of income items for 1916 represent gross income, thedeductions not having been allocated to the several sources butreported in lump sum in the returns under the heading " Generaldeductions.''

STATISTICS OF INCOME. 2 5

PERSONAL RETURNS BY COUNTIES AND CITIES.

The number of personal returns filed for the calendar year 1921 ineach county of the United States, as well as in each city having apopulation of 5,000 or over, are shown elsewhere in this publication.The compilation does not represent an exact count of the returns foreach of the counties or cities but is a very close approximation of thenumber filed and is arrived at as follows: Index cards are prepared inthe offices of the collectors of internal revenue for the returns of netincome filed in each collection district. These cards are arranged bycounties and cities and the number is ascertained by measurementon the basis of a certain number of cards to the inch.

FEDERAL ESTATE TAX RETURNS.

There are printed on the following pages a series of statistical tablesprepared from an inspection of estate tax returns filed from Janu-ary 16, 1922, to December 31,1922, inclusive. These tables are basedon estate tax returns actually filed with the bureau during thisperiod as distinguished from the number of taxable estates origi-nating within the period (the returns not being due until one yearafter the date of death), and the tables are in continuance of the estatetax tables previously published, which covered returns filed fromSeptember 9, 1916, the effective date of the original estate tax act,to January 15, 1922, the date as of which the first statistical analy-sis of estate tax returns was made.

The Federal estate tax as imposed by the several revenue acts is atax levied on the transfer of the net estate of a decedent as definedby the statute, and the tax is graduated according to the size of thenet estate. In these tables the size of the net estate is divided intoblocks corresponding to the successive taxable blocks as fixed bythe revenue acts. The tax, while popularly referred to as a Federalinheritance tax, is an estate tax and not an inheritance tax, thedistinction being that the tax is levied on an estate in its entirety,whereas in the case of inheritance taxes the tax is generally leviedon the share received by the individual legatee or beneficiary and ismeasured by that amount. The net estate" as reflected in these tablesis the gross estate less the sum of the authorized deductions, includingin the case of resident decedents a specific exemption of $50,000which does not apply in the case of nonresident decedents. Thegross estate represents the estate of the decedent within the usualmeaning of that term, together with certain items of property spe-cifically included b}̂ statute as in the case of transfers made in con-templation of death or intended to take effect at or after death. Forfurther explanation, reference should be made to Regulations 63relating to estate tax.

The two statistical analyses made of returns filed for the periodfrom. September 9, 1916, to December 31, 1922, show the followingtotals:

Previous statistics as published.Present compilation

Total

Eeturnsfiled. Tax.

45,12613,506

58,632

$356,516,251118,776,541

475,292,792

26 STATISTICS OF INCOME.

The tables are based on the data given in the returns as filed butnot as audited. The tax shown does not correspond with actual col-lections made during this period for the reason that payment maybe made at a later date than when the returns are filed and for thefurther reason that field investigation and office audit may discloseadditional tax which is not reflected in these tables.

Table A covers only returns filed for estates of resident decedents,and gives a detailed statistical analysis showing the distribution ofthe gross estate into the several forms of wealth owned by the de-cedents or into the several classifications specifically included as tax-able, as in the case of taxable transfers, and the distribution of thedeductions according to the several classifications entered on thereturns and established by the revenue acts. The table furthershows this distribution according to the size of the net estate intotaxable blocks, and the relative percentages of the several classifi-cations. This analysis, which has not been attempted before, pre-sents an authentic and representative statement showing the dis-tribution of estates into the several forms of wealth owned by thedecedents in the case of all estates amounting to more than $50,000for which returns were filed during this period. These returns arerendered more valuable for this purpose inasmuch as they representestates having their situs in every collection district within the UnitedStates and this composite picture of the distribution of nationalwealth in estates of this importance affords a unique opportunity toobtain an accurate survey which is not only of great value to theadministrative officers of the bureau but should prove of generalinterest as an important contribution to the statistics of wealth.

Table B is a statistical analysis of returns filed for the estates ofnonresident decedents which shows the distribution by the size ofthe net estate. A detailed analysis as in the case of Table A was notattempted as to these returns; the experience of the bureau, however,in their audit shows that the property of nonresident decedents con-sists largely of cash and securities.

Tables C and D show by collection districts the total number ofreturns, the aggregate gross estate, the total amount of deductions,the total net estate subject to tax, and the total tax. If a summaryfor any particular State is desired it can be obtained by combiningthe data for the collection districts within the State as in the case ofthe two California districts.

Table E shows the simple and cumulative distribution by size ofthe net estate and is of interest and importance as indicating thesource from which the principal part of the tax is actually collectedand also as indicating for administrative purposes the relative impor-tance of the net estates falling within the several blocks.

TABLE A.—Returns of resident decedents distributed by size of net estate, showing form of property and nature of deduction.

Number of returns

Distribution.

Form of property:Real estate

Investments in bondsand s tocks-

Federal Governmentbonds—

Wholly tax-exempt..Partially tax-exempt.

State and municipalbonds, wholly tax-exempt

All other bonds

Total bondsCapital stock of corpo-

rations

Total bonds andstocks..

Mortgages, notes, cash,insurance, etc

Jointly owned and othermiscellaneousproperty.

Transfers made withintwo years prior to dateof death..

Power of appointment orgeneralpower ofdeed,madei n contemplationofdeath

Returns filed from Jan. 16 to Dec. 31, 1922.]

Size of net estate subject to tax.

Total.

12,203

Amount.

$702,528,030

30,555,832117,226,240

72,886,514207,206,795

427,875,381

968,434,511

1,396,309,892

402,878,451

228,356,430

76,600,584

19,657,423

Percent.

24.40

1.064.07

2.537.20

14.86

33.63

48. 49

13.99

7.94

2.66

.68

No net estate.

2,649

Amount.

$84,427,511

516,1225,596,525

1,777,7610,313,659

14, 204,067

32,671,453

46,875,520

33,094,336

19,488,526

4, 522,134

433,675

Percent.

39.45

.242.62

.832.95

6.64

15.27

21.91

15.47

9.11

2.11

.20

Under $50,000.

5,080

Amount.

$169,187, 281

720,69818,572,894

4,224,82121,531,561

45,049, 974

84,335,418

129,385,392

89,2S9, 294

28,436,645

13,079,998

954,070

Percent.

38.79

.174.25

.974.94

10.33

19. 34

29.67

20.47

6.52

3.00

.22

$50,000 to$150,000.

2,535

Amount.

1136,473,834

1,123,57119,874,457

5,377,31127,410,504

53,785,843

111,139,001

164,924,844

76,280,594

31,812,482

13,454,556

2,152,586

Percent.

31 58

.264.60

1.256.34

12.45

25.73

38.18

17.65

7.36

3.11

.50

$150,000 to$250,000.

727

Amount.

$57 470,919

623,3959,794,951

3,747,71715,632,061

29, 798,124

08,612,971

98,411,095

33,611,044

15,770,489

6,870,755

1, 594,630

Percent.

26.31

.294.48

1.717.15

13. 64

31.40

45.04

15.38

7.22

3.15

.73

$250,000 to$450,000.

550

Amount.

$56,443, 239

1,250,77011,706,977

6,857,35920, 338, 972

Percent.

22.11

.494.60

2.697.97

40,214,084| 15.75

91,510,356 35.84

131,724,440

38,581,866

18,265,025

4,982,969

2,482,423

51.59

15.11

7.15

1.95

.97

$450,000 to$750,000.

301

Amount.

$45,260,872

1,509,4099,651,541

4,977,65117,(380,408

33,825,009

88, 219,962

122,044,971

30,930,415

17,061,837

4,184,322

1,967,635

Percent.

20.29

.684.33

2.237.93

15.17

39. 55

54.72

13.87

7.65

1.88

.88

$750,000 to$1,000,000.

110

Amount.

$25,608,391

850,9155, 200,388

2,812,0057,287,885

10,181,853

50,220,486

66,402,339

12,989,572

6,226,351

5,356,891

578,309

Percent.

21.81

.724.43

2.426.21

13. 78

42.77

56. 55

11.07

5.30

4.56

.49

w.

Io

QO

to

TABLE A.—Returns of resident decedents distributed by size of net estate, showing form of property and nature of deduction—Continued.00

Number of returns

Distribution.

Property from an estatetaxed within five years,value at date of deathof present decedent

Total gross estate

Nature of deduction:Funeral and administra-

tive expensesDebts, unpaid mortgages,

etcProperty from an estate

taxed within five years;value at date of pre-vious decedent s death.

Charitable, public, andsimilar bequests

Specific exemption

Total deductions..

Net estateTaxAverage amount of taxAverage rate of tax

Size of net estate subject to tax.

Total.

12,203

Amount.

$53,041,358

2,879,372,168

106,660,119

335,326,886

64,872,184

195,891,684

Percent.

1.84

100

610,150,000i

1,312,900,873

U, 620,781,038115,838,953

9,492.667.15

No net estate.

2,649

Amount.

$25,143,853

213,985,555

9,703,558

79,534,867

29,993,920

16 612 953132,450,000

Percent.

11.75

100.00

268,295,2981

Under $50,000.

5,080

Amount.

$5,815,068

Percent.

1.33

436,147,748 100.00

17,549,319

45,841,999

6,262,925

13,717,042254,000,000

337,371,285

98,776,4631,018,326

200.451.03

$50,000 to$150,000.

2,535

Amount.

$7,016,768

Percent.

1.62

432,115,6641100.00

15,683,973

45,411,442

9,902,332

12,235,607126,750,000

209,983,3,54

222,132,3103,243,8771,279.64

1.46

$150,000 to$250,000.

727

Amount.

$4,744,256

Percent.

2.17

218,473,188 100.00

8,038,350

22,775,086

5,385,360

5,927,66836,350,000

78,476,464

139,996,7242,763,0983,816.41

1.98

$250,000 to$450,000.

550

Amount.

$2,860,375

255,340,337

8,928,004

25,672 539

3,319,234

8,317,03227,500,000

73,736,809

181,603,5284,915,0948,936.53

Percent.

1.12

100.00

2.7l

$450,000 to$750,000.

301

Amount.

$1,597,228

223,047,280

8,203,784

17,351,552

2,127,279

7,653,54915,050,000

50,386,164

172,661,1166,498,40521,589.38

Percent.

0.71

100.00

3.76

$750,000 to$1,000,000.

110

Amount.

$261,039

117,422,892

3,742,987

12,235,407

213,145

1,215,6095,500,000

22 907 148

94,515,7444,483,24040 758.72

Percent.

0.22

100.00

4.74

oUl

oo

1 Net taxable estate.

to Number of returnsCO

Distribution.

1 Form of property:Real estate

W Investments in bonds and stocks—Federal Government bonds—

Wholly tax-exemptPartially tax-exempt

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

Total bondsCapital stock of corporations

Total bonds and stocks

Mortgages, notes, cash, insurance, etcJomtly'owned and other miscellaneous property...Transfers made within two years prior to date of

death .Power of appointment or general power of deed,

Property from an estate taxed within five years,value at date of death of present decedent

Total gross estate

Nature of deduction:Funeral and administrative expenses

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

Charitable public and similar bequestsSpecific exemption T

Total deductions »

Net" estate . . . . . . . . . . . .TaxAverage amount of taxAverage rate of tax

Size of net estate subject to tax.

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

I l l

Amount.

$27,196,057

1,510,0516,606,2865,564,692

14,572,527

28,253,55675,828,314

104,081,870

15,974,26614,437,916

5,407,034

700,686

2,328,050

170,125,879

6,927,64613,829,568

4,435,4926,892,0795,550,000

37,634,785

132,491,0948,046,81672,493.84

Percent.

15.99

.893.883.278.57

16.6144.57

61.18

9.398.48

3.18

.41

1.37

100.00

"6.07

$1,500,000 to$2,000,000.

45

Amount.

$15,179,191

1 807 5624,649,2963,214,5196; 479,314

16 150 69138,736,687

54,887,378

6 251 1279,165,471

4,648,635

443,585

120,509

90,695,896

2,540,9645,359,791

120,5092,972,4002,250,000

13,243,664

77,452,2325,802,204

128,937. 86

Percent.

16.74

1.995.123.557.15

17.8142.73

60.54

6.8910.10

5.12

.48

.13

100.00

7.49

$2,000,000 to$3,000,000.

41

Amount.

$16,519,366

2 818 0125,193,668

10,067,27113,603,967

31 682 91852,689,773

84,372,691

13 407 83711,516,524

2,218,456

1,287,933

3,135,045

132,547,852

5,092,02819,498,240

3,092,7212 241,6882,050,000

31,974,677

100,573,1759,210,046

224,635.26

Percent.

12.46

2 133.927.59

10.26

23 9039.75

63.65

10.198.69

1.67

.97

2.37

100.00

- - - - - - - -

9.16

$3,000,000 to$4,000,000.

17

Amount.

$6,894,730

1 661,7952,140,9684,102,8556,025,081

13 930 69934,318,533

48,249,232

4,032 1786,464,571

73,285

65,713,996

2,258,8773,452,619

3,660,760850,000

10,222,256

55,491,7405,836,778

343,339.88

Percent.

10.49

2.533.266.249.17

21.2052.23

73.43

6.149. S3

.11

100.00

10.52

$4,000,000 to$5,000,000.

10

Amount.

$7,361,293

2,473,4434,556,053

991,4242,257,967

10,278,88730,652,652

40,931,539

2,270,4401,702,362

1,401,120

19,167

53,685,921

1,596,6947,051,492

19,267499,500500,000

9,666,953

44,018,9685,334,530

533,453.00

Percent.

13.71

4.608.491.854.21

19.1557.11

76.26

4.223.17

2.61

.03

100.00

'"ii'io

$5,000,000 to$6,000,000.

7

Amount.

$2,478,791

2,274,5311,422,350

37,4231,563,349

5,297 65321,528,605

26,826,258

7,372,8097,942,271

843,970

25,441

45,489,540

1 600 2793,966,901

2,475,828350,000

8,393,008

37,096,5324,990,808

712,972.57

Percent.

5.44

5.003.13

.083.44

11.6547.34

58.99

16.2117.46

1.85

.05

100.00

13.45

oU2

oo

toCO

TABLE A.—Returns of resident decedents distributed by size

Number of returns

Distribution.

Form of property:Real estate.Investments in bonds and stocks:

Federal Government bonds—Wholly tax-exemptPartially tax-exempt.. . . .

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

Total bondsCapital stock of corporations

Total bonds and stocks

Mortgages, notes, cash, insurance, etcJointly owned and other miscellaneous property...Transfers made within two years prior to date of

deathPower of appointment or general power of deed,

made in contemplation of deathProperty from an estate taxed within five years,

value at date of death of present decedent.

Total gross estateNature of deduction:

Funeral and administrative expensesDebts, unpaid mortgages, etc.Property from an estate taxed within five years;

Charitable, public, and similar bequestsSpecific exemption

Total deductions

Net estateTax . . . .Average amount of taxAverage rate of tax

of net estate, showing form of property and nature of deduction—Continued.

Size of net estate subject to tax.

$6,000,000 to $7,000,000.

2

Amount.

$4,681,833

99,800477,164494,599

2,213,042

3,284,6051,426,800

4,711,405

3,886,7124,344,130

17,624,080

1,556,603119,843

1,989,438100,000

3,765,884

13,858,1962.054,639

1,027,319.50

Per cent.

26.57

.562.702.81

12.56

18.638.10

26.73

22.0524.65

100.00

14.83

$7,000,000 to $8,000,000

2

Amount.

$2,079,924

903,750855,705

1,071,1781,051,821

3,882,4545,583,384

9,465,838

3,983,4801,817,566

17,346,808

587,316607,913

836,513100,000

2,131,742

15,215,0662,326,013

1,163,006.50

Per cent.

11.99

5.214.936.186.06

22.3832.19

54.57

22.9610.48

100

15.29

$8,000,000 to $9,000,000.

6

Amount.

$11,235,585

1,978,8134,510,3277,855,610

12,149,487

26,494,23744,318,068

70,812,305

12,207,4273,211,862

204,973

97,672,152

3,524,3474,768,971

37,296,855300,000

45,890,173

51,781,9798,362,036

1,393,672.66

Per cent.

11.50

2,034.628.04

12.44

27.1345.38

72.51

12.503.28

.21

100

16.15

$9,000,000 to $10,000,000.

Amount. Per cent.

$10,000,000 and over.

10

Amount.

$34,029,213

8,433,1896,356,6909,681,658

31,089,190

55,560,727136,642,048

192,202,775

18,625,05430,692,402

9,351,486

7,036,450

291,937,380

9,125,39027,848,656

71,347,163500,000

108,821,209

183,116,17140,953,043

4,095 304.30

Per cent.

11.65

2.892.183.32

10.65

19.0446.81

65.85

6.3810.51

3.20

2.41

100

22.36

o

M

HMoUl

QO

No net estateUnder $50,000$50,000 to $150,000$150,000 to $250,000$250,000 to $450,000$450,000 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 $6,000,000..$6,000,000 to $7,000,000. .$7,000,000 to $8,000,000..$8,000,000 to $9,000,000..$9,000,000 to $10,000,000.$10,000,000 and over

Total.

T A B L E B.—Returns of nonresident decedents, distributed by size of net estate.

[Returns filed from Jan. 16 to Dec. 31, 1922.]

Size of net estate.Num-ber of

returns.

801,095

701716963241

1,303

Grossestate.

$117,1636,720,8256, 465,2693,358,9875,474,1585,173,6995,493,1294,239,4875,327,641

11,978,4953,688,118

58,036,971

Deduc-tions.

$158,689649,401615,978351,722267,857369,590315, 748370,632

1,793,808751,631367,322

6,012,378

Netestate.

$6,071,4245,849,2913,007,2655,206,3014,804,1095,177,3813,868, 8553,533,83311,226,8643,320,796

152,066,119

Tax.

$66,82789,15171,461140,761186,666243,189241,386307,560

1,237,760352,827

2,937,588

Averagetax.

$61.021,273.594,203.598,797. 56

20,740.6740,531. 5080,462. 00

153,780.00309,440.00352,827.00

2,254.48

Aver-age

rate.

P.ct.

1.101.522.382.703.894.706.248.70

11.0210.62

5.64

QCG

3oo

1 Net taxable estate.

CO

TABLE C—Returns of resident decedents, distributed by collection districts.

[Returns filed from Jan. 16, 1922, to Dec. 31, 1922.]

COto

Collection districts.

Totalnum-ber of

re-turns.

gross estate.

Estates subject to tax.

Num-ber. Gross estate. Deductions.

Net estatesubject to

tax.Tax.

Estates not subject to tax.

Num-ber. Gross estate. Deductions.

AlabamaArizonaArkansasCalifornia:

First districtSixth district

ColoradoConnecticutDelawareFloridaGeorgiaHawaiiIdahoIllinois:

First districtEighth district

IndianaIowaKansasKentuckyLouisianaMaineMaryland, including District of Columbia.MassachusettsMichigan:

First districtFourth district

MinnesotaMississippiMissouri:

First districtSixth district

MontanaNebraskaNevadaNew HampshireNew Jersey:

First districtFifth district

521543

39446411024629671512025

661517277

1,1461871669399

229622

18569

30146

15415618

248258

144339

$7,687,5932,133,2677,342,102

76,881,22785,377,84728,275,891102,501,7968,474,14610,400,90529,864,1464,068,3113,382,236

142,266,85058,915,66843,232,298108,608,35523,052,28222,180,19618,359,53518,719,97442,741,330189,296,475

59,997,98816,257,24960,257,9118,679,329

41,671,60927,844,5122,700,386

32,396,485143,964

9,121,835

47,614,39083,534,746

441431

302379741942648951620

5303972077301401297385172514

16258

22336

11711911

1921

44124296

$7,250,0002,080,6646,288,006

69,760,44380,367,42224,091,36398,280,0578,134,2759,045,448

26,055,0953,781,2583,090,539

132,794,22951,657,14538,764,20481,315,72020,375,09719,543,23316,467,17717,509,08736,651,849

176,274,092

57,413,28115,251,89855,005,7527,597,549

38,045,16425,175,0502,235,07628,591,868

78,9677,784,168

46,148,09978,995,880

$2,998,2861,082,3642,128,411

24,523,33635,442,0606,750,700

41,788,0443,101,8813,452,9658,677,8971,849,7481,833,446

47,855,14325,235,05414,418,70745,883,3499,877,8289,742,7226,220,1038,359,68512,626,04155,969,195

19,650,0524,422,88819,939,5083,111,977

17,337,87710,525,030

752,99013,716,983

52,5043,173,213

15,354,22729,110,716

$4,251,714998,300

4,159,595

45,237,10744,925,36217,340,66356,492,0135,032,3945,592,483

17,377,1981,931,5101,257,093

84,939,08626,422,09124,345,49735,432,37110,497,2699,800,51110,247,0749,149,40224,025,808120,304,897

37,763,22910,829,01035,066,2444,485,572

20,707,28714,650,0201,482,08614,874,885

26,4634,610,955

30,793,87249,885,164

$99,46815,377146,588

2,041,0101,617,3291,742,8077,921,281200,099145,329

1,180,02841,07945,640

5,310,089579,331

1,405,176770,665334,065205,304318,088237,845

1,016,5839,530,152

2,052,697574,934

3,047,612175,573

913,132580,16734,476482,798

265219,891

2,796,3862,239,594

$437,59352,603

1,054,096

928536523195645

131120704164737201457108

23117810

3737756114

7,120,7845,010,4254,184,5284,221,739339,871

1,355,4573,809,051

287,053291,697

9,472,6217,258,5234,468,09427,292,6352,677,1852,636,9631,892,3581,210,8876,089,48113,022,383

2,584,7071,005,3515,252,1591,081,780

3,626,4452,669,462465,310

3,804,61764,997

1,337,667

1,466,2914,538,866

$621,-85955,636

1,360,879

9,244,4796,399,1785,726,0015,277,295399,685

1,634,1774 999,475443,557385,677

11,367,2128,767,7355,353,691

33,292,7483,202,4703,374,6402,290,4871,502,1298,496,46415,440,663

3,205,1681,205,6166,362,7891,730,960

4,715,8193,236,352748,343

4,465,231117,081

1,642,937

2,095,9245,579,463

Q

3oo

New MexicoNew York:

First districtSecond districtFourteenth districtTwenty-first districtTwenty-eighth district

North CarolinaNorth DakotaOhio:

First districtTenth districtEleventh districtEighteenth district

OklahomaOregonPennsylvania:

First districtTwelfth districtTwenty-third district

Rhode IslandSouth CarolinaSouth DakotaTennesseeTexas:

First districtSecond district

UtahVermontVirginiaWashington, including AlaskaWest VirginiaWisconsinWyoming

Total

37267032714017510148

1399575

2135751

5711103531189811778

155121264311218111318622

207,902

128,612,546353,904,39487,833,06823,551,38932,441,29124,894,9596,787,893

31,985,56812,731,90617,479,76346,208,06710,803,0146,260,960

150,889,62519,972,886

225,191,15564,878,42913,681,63911,066,60413,794,661

27,058,29819,899,3766,302,301

12,278,73521,567,56531,895,18214,578,02935,928,6612,703,468

12,203 2,879,372,168

3195822691141518436

12167631594036

4857529595677454

1219417361061487814914

9,554

159,812

123,918,683345,196,29982,248,01721,566,15530,487,93223,070,1766,061,284

29.333,68411,124,18016,500,37542,489,8737,533,3024,329,342

142,579,25817,110,440

217,288,32463,855,26011,702,6478,246,99712,412,041

23,603,08517,580,8745,370,37411,457,42021,026,8f)329,948,19612,376,12733,285,3901,625,048

2,665,386,613

121,304

33,592,594146,000,24929,397,0779,874,70812,658,75611,893,0422,251,517

11,346,2714,951,1625,610,72913,820,4863,236,0162,557,660

52,614,8606,910,26597,084,40413,151,1825,436,6504,520,7434,945,555

9,045,0937,347,2522,968,4585,210,6608,138,64713,104,9276,337,15512,649,746

863,477

1,044,605,575

38,508

90,326,089199,196,05052,850,94011,691,44717,829,17611,177,1343,809,767

17,987,4136,173,01810,889,64628,669,3874,297,2861,771,682

89,964,39810,200,175120,203,92050,704,0786,265,9973,726,2547,466,486

14,557,99210,233,6222,401,9166,246,76012,888,21616,843,2696,038,97220,635,644

761,571

1,620,781,038 |

13,15,2,

1,

4,

15,6,

115,

385

060,133853,440993,567311,010595,636683,389129,137

741,326193,904537,740418,068122,59326,085

988,113413,253165,991796,084181,970107,457221,281

516,994351,308150,350220,609371,295580,444148,122921,49716,914

838,953

1

53885826241712

182812541715

86356813314324

34279763335378

2,649

48,090

4,693,8638,708,0955,585,0511,985,2341,953,3591,824,783726,609

2,651,8841,607,726979,388

3,718,1943,269,7121,931,618

8,310,3672,862,4467,902,8311,023,1691,978,9922,819,6071,382,620

3,455,2132,318,502931,927821,315540,702

1,946,9862,201,9022,643,2711,078,420

213,985,555

51,800

5,396,34410,864,6116,920,7152,469,7382,376,1512,300,7401,028,033

3,155,6951,856,8781,163,0514,429,5444,077,9852,406,040

11,754,3,562,9,468,1,294,2,583,3,306,1,855,

4,239,2,813,1,280,1,568,679,

2,623,2,727,3,983,1,314,

384863494848461698162

586067083079520842840417

15

3ao

268,295,298

CO05

TABLE D.—Returns of nonresident decedents, distributed by collection districts.

[Returns filed from Jan. 16,1922, to Dec. 31,1922.]

CO

Collection district.

Alabama..ArizonaArkansasCalifornia:

First districtSixth district.. . . ..

ColoradoConnecticut..DelawareFloridaGeorgiaHawaiiTdahoIllinois:

First districtEighth district

IndianaIowaKansasKentucky . .LouisianaMaineMaryland including District of ColumbiaMassachusettsMichigan:

First districtFourth district

MinnesotaMississippiMissouri:

First districtSixth district

MontanaNebraskaNevadaNew HampshireNew Jersey:

First district

Totalnum-ber of

returns.

1

391113

2

4

121

2

261

77933

8

2

1

1

Aggregategross estate.

$64,495

2,035,713281,687185,43012,720

866,019

470,968

1,356,6945,040

9,204

1,028,568639,244205,135

8,985,6161,216,074

302,192

126,374

1,585

66,290

Estate subject to tax.

Num-ber.

1

371112

2

3

111

2

261

72032

7

2

1

1

Gross estate.

$64,495

2,020,120281,687185,43012,720

866,019

445,575

1,356,6945,040

9,204

1,028,568639,244205,135

8,934,2601,216,074

298,825

126,374

1,585

66,290

Deductions.

$1,907

53,06347,46218,543

137

716

100,254

899

151,122174,059

6,818507,086301,964

135,627

3,572

747

Net estatesubject to tax.

$62,588

1,967,057234,225166,88712,583

866,019

444,859

1,256,4405,040

8,305

877,446465,185198,317

8,427,174914,110

163,198

122,802

1,585

65,543

Tax.

$752

47,1522,7143,007

126

40,424

10,928

28,80450

105

40,2996,3753,950

168,20824,595

2,067

1,952

16

1,622

Estates not subject to tax.

Num-ber.

2

1

1

1

591

1

Gross estate.

$15,593

25,393

51,356

3,367

Deductions.

$15,593

26,269

92,006

3,367

3oo

Fifth district.New MexicoNew York:

First district.Second districtFourteenth district .. . .Twenty-first districtTwenty-eighth district

North Carolina..North DakotaOhio:

First districtTenth district. . .Eleventh districtEighthteenth district . .

OklahomaOregon . .Pennsylvania:

First districtTwelfth districtTwentv-third district

Rhode IslandSouth CarolinaSouth DakotaTennesseeTexas:

First districtSecond district

UtahVermontVirginiaWashington including AlaskaWest VirginiaW i s c o n s i nW y o m i n g . . . .

T o t a l

61

4315

318

3

11

412

14

3

1

3411

13

31

1,303

531,06954,810

86,64728,033,673

640,48431,01321,173

58,859

77,400169

486,9164,1427,811

519,438

3,071,496

55,100

127,7023,289,603

8801,750

143,534

2,930,0374,217

58,036,971

61

4304

317

3

11

412

13

3

1

3411

12

31

1,223

531,06954,810

86,64728,012,803

640,48431,01320,589

58,859

77,400169

486,9164,1427,811

519,438

3,071,496

55,100

127,7023,289,603

8801,750

143,534

2,930,0374,217

57,919,808

12, 5495,654

7,0823,680,833

64,0191,524

536

5,500

5,69119

5,318110

27,811

4,623

2,878

1,162437,440

87952

9,888

76,H5

5,853,689

518, 52049,156

79,56524,331, 970

576,46529,48920,053

53,359

71,709150

481, 5984,0327,811

491,627

3,066,873

52,222

126,5402,852,163

11,698

133,646

2, 853, 8924,217

52,066,119

11,843492

9611,496,140

21,042295312

534

9343

11,5304085

10,504

438,042

544

1,584277,770

117

1,671

280,05642

2,937,588

11

1

1

1

80

20,870

584

117,163

20,870

584

158,689

Ul

1QC/2

I I

ao

DO

36 STATISTICS OF INCOME.

TABLE E.—Simple and cumulative distribution by size of net estate—Resident and non-resident decedents.

[Returns filed from Jan. 16,1922, to Dec. 31,1922.]

Size of net estate.

Returns.

Simpledistribution.

Numberin eachclass.

Per centof total.

Cumulativedistribution.

Numberunderhigherclass.

Per centunderhigherclass.

Net estate.

Simpledistribution.

Amount ineach class.

Per centof total.

No net estateUnder $50,000$50,000 to $150,000$150,000 to $250,000$250,000 to $450,000$450,000 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 $6,000,000..$6,000,000 to $7,000,000..$7,000,000 to $8,000,000..$8,000,000 to $9,000,000..$9,000,000 to $10,000,000.$10,000,000 and over

2,7296,1752,605

74456631011611447451810722

20.2045.7219.285.514.192.30

.39

.33

.13

.07

.05

.01

.01

.04

2,7298,90411,50912,25312,81913,12913,24513,35913,40613,45113,46913,47913,48613,48813,49013,496

20.2065.9285.2090.7194.9097.2098.0698.9099.2999.6299.7599.8299.8799.88

99.93

$104,847,887227,981,601143,003,989186,809, 829177,465,22599,693,125136,359,94980,986,065111,800,03958,812,53644,018,96837,096,53213,858,19615,215,06651,781,979

6.2613.628.55

11.1710.615.968.154.846.683.522.632.22.83

* .913.10

10 .07 13,506 100.00 183,116,171 10.95

Total. 13,506 100.00 1,672,847,157 100.00

Size of net estate.

Net estate.

Cumulativedistribution.

Amount underhigher class.

Per centunderhigherclass.

Tax.

SimpleDistribution.

Amount ineach class.

Per centof total.

Cumulativedistribution.

Amountunderhigherclass.

Per centunderhigherclass.

No net estateUnder $50,000$50,000 to $150,000$150,000 to $250,000$250,000 to $450,000 ,$450,000 to $750,000$750,000to $1,000,000....$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,0005OOOto $3,000,000..$3,000,000to $4,000,000..$4,000,000to $5,000,000..$5,000,000to $6,000,000..$6,000,000to $7,000,000..$7,000,000 to $8,000,000..$8,000,000 to $9,000,000..$9,000,000 to $10,000,000.,$10,000,000 and over

$104,332,475,662,840,939,

1,076,1,157,1,268,1,327,1,371,1,408,1,422,1,437,1,489,

847,887829,488833,477643,306108,531801,656161,605147,670947,709760,245779,213875,745733,941949,007730,986

6.2619.8828.4339.6050.2156.1764.3269.1675.8479.3681.9984.2185.0485.9589.05

$1,085,1533,333,0282,834,5595,055,8556,685,0714,726,4298,288,2026,109,76410,447,8066,189, 6055,334,5304,990,8082,054, 6392,326,0138,362,036

0.912.812.394.265.633.986.985.148.805.214.494.201.731.967.04

$1,085,1534,418,1817,252,74012,308,59518,993,66623,720,09532,008,29738,118,06148,565,86754,755,47260,090,00265,080,81067,135,44969,461,46277,823,498

0.913.726.1110.3716.0019.9826.9632.1040.9046.1150.6054.8056.5358.4965.53

1,672,847,157 100.00 40,953,043 34.47 118,776,541 100.00

Total.. 118,776,541 100.00

On the pages immediately following are continued the basic tablesof income distribution in the United States and in each State andTerritory.

Respectfully,D. H. BLAIR,

Commissioner of Internal Revenue.Approve d:

A. W. MELLON,Secretary of the Treasury,

BASIC TABLES

37

PERSONAL RETURNS.

TABLE 1.—Personal returns—Distribution of income, by States,for the United States; showing for each State the number of returns, net income, tax, andrelative percentages.

[Income returned for the calendar year ended Dec. 31,1921.]

COOO

States and Terri-tories.

AlabamaAlaska2

ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Colum-

biaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew Hampshire-.New JerseyNew Mexico

Returns.

Number.

43,009

18,47733,830

386,08269,676

123,26915,889

89,96642,24967,71911,48122,976

611,558150,300111,48388,78569,496G7,96044,397

112,963388,442250,147124,50125,614

172,51936,90771,8539,719

32,410269,09611,780

Percent oftotal.

0.65

.28

.515.791.051.85.24

1.34.63

1.02.17.34

9.182.261.671.331.061.02.67

1.705.833.751.86.38

2.59.55

1.08.15.49

4.04.18

Net income.

Amount.

$117,108,806

48,310,19792,616,903

1,168,021,448174,490,980343,017,18043,676,893

248,345,804119,557,316180,311,46637,840,01449,737,718

1,833,920,436406,242,138313,762,935217,237,297192,273,937197,897,146124,628,679368,691,062

1,153,008,156657,779,854340,833,69960,104,438

499,911,00481,527,662

179,905,51322,455,50882,352,496

856,856,05827,838,165

Percent oftotal.

0.60

.25

.475.97.89

1.75.22

1.27.61.92.19.25

9 372.081.601.11.98

1.01.64

1.885.893.361.74.31

2.55.42.92.11.42

4.38.14

Exemptions from normal tax.

Personalexemption.

$100,811,000

45,146,70080,913,600

796,672,500154,698,100251,231,60034,484,100

171,359,58695,525,600

161,262,80027,320,40053,142,400

1,216,774,500335,667,800248,627,800204,981,700154,538,100149,021,40096,521,100

229,573,014807,231,100518,710,700265,446,70058,961,700

367,946,30081,318,600

165,469,80019,998,40067,934,300

577,752,20027,078,400

Dividends.

$6,816,588

1,804,5555,264,313

120,484,03915,60S, 88970,201,11014,407,813

19,987,23112,146,85912,710,5527,82S, 3551,592,728

194,930,75429,957,68220,552,03010,963,55320,937,79517,019,11515,844,74641,644,587

210,303,44985,215,00439,961,9644,298,282

57,688,7283,595,212

11,633,9331,236,217

11,372,338106,428,445

1,590,969

Interest onGovern-

ment obli-gations.1

$163,451

41,034131,251

2,224,046265,757740,003163,112

517,554357,865157,60776,07719,744

3,219,683615,845349,722251,731558,874421,911192,671765,530

2,579,0751,110,974

480,789133,939

1,114,85337,526

172,49521,689

176,9681,834,229

17,302

Exemptionsfrom normal

tax inexcess of

net income.

$19,349,011

7,944,05317,680,029

131,318,98535,792,77557,210,35113,217,717

10,946,86221,464,80335,750,1236,493,411

14,065,447161,601,89261,717,42837,464,66050,031,03632,487,05330,902,02218,836,45948,291,995

181,247,575113,809,67644,990,92117,435,86564,109,97219,504,05842,165,8924,128,516

15,443,65497,661,1486,510,112

Net incomesubject to

normal tax.

$28,666,778

9,261,96123,987,768

379,959,84839,711,00978,054,8187,839,585

67,428,29532,991,79541,930,6309,108,5939,048,293

580,597,391101,718,23981,69S, 04351,071,34948,726,22162,336,74230,906,621

144,999,926314,142,107166,552,85279,935,16714,146,382

137,271,09516,080,38244,795,1775,327,718

18,312,544268,502,332

5,661,606

Normaltax.

$1,492,075

419,8391,246,107

20,158,2142,067,9244,434,130

487,603

4,161,6411,749,2792,207,956

496,078406,714

31,505,3705,141,8793,949,5802,472,7212,499,0223,203,8641,632,0107,008,838

18,011,8019,027,9984,269,610

697,1657,333,702

720, 8012,210,492

231,915948, 809

14,822,502255,637

Surtax.

$1,221,751

96,798620,057

16,280,2181,794,9386,198,915

796,762

3,542,9231,180,1301,684,689

955,69886,944

37,068,9813,831,7741,888,380

919,7081,798,4482,100,6582,342,8517,528,465

28,522,84315,169,8424,427,507

371,9717,326,649

33i;0621,117,653

97,381810,481

18,435,79295,992

Total tax.

Amount.

$2,713,826

516,6371,866,164

36,438,4323,862,862

10,633,0451,284,365

7,704,5642,929,4093,892,6451,451,776

493,65868,574,3518,973,6535,837.9603,392,4294,297,4705,304,5223,974,861

14,537,30346,534,64424,197,8408,697,1171,069,136

14,660,3511,051,8633,328,145

329,2961,759,290

33,258,294351.629

Percent oftotal.

0.38

.07

.265.0G.54

1.48.18

1.08.41.54.20.07

9.531.25.81.47.GO.74.55

2.036.473.361.21.15

2.04.15.46.05.24

4.62OK

o

oo

New YorkNorth Carolina...North DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth Carolina...South DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Total

1,066,63744.16118,440

367,09669,38162,804

621,10348,05725,16021,68160,949

200,18826,12817,74676 257

115,68875,277

148,45722,413

6,662,176

16.01.66.28

5.511.04

.949.32

.72

.38

.33

.913.00

.39

.271.141.741.132.23

.34

100.00

3,617,757,104127,992,95143,032,753

1,060,027,926191,816,067159,574,639

1,937,291,858157,568,41168,255,82547,087,498

170,969,895536,897,42762,713,46147,561,557

208,331,701262,109,642207,157,054379,754,22251,051,629

19,577,212,528

18.48.65.22

5.41.98.82

9.91.80.35.24.87

2.74.32.24

1.071.341.061.94.26

100.00

2,284,478,200103,595,40042,200,100

805,657,500166,914,000134,240,000

1,206,543,80098,537,30059,724,20049.245,000

138,734,800448,068,60060,979,80037,439,000

170,899,900223,140,800178,181,400308,100,50049,053,400

14,191,855,700

633,025,34318,205,2481,837,299

141,562,0498,985,5339,208,287

273.063,73041' 557,0956,545,0192,420,462

15,704,18133,482,9064,319,1276,880,777

21,994,79720,581,80524,618,43437,134,7091,797,763

2,476,952,399

14,199,713486,97127,212

2,364,112290,339264,595

6,543,116494,94676,12533,896

290,868857,52035,47394,326

454,907486,063467,695570,927'42,295

46,994,406

467,094,18124,004,752

9̂ 779,738146,708,26834,732,50327,780,461

164,738,09526,945,36113,404,17913,958,04929,486,643

101,258,05215,130,5177,851,669

33,922', 12753,615,59942,998,32869,219,21711,536,279

2,713,737,519

1,153,148,02929,710,0848,747,880

257,152,53350,358,69843,642,218

555,879,30743,924, 43115,314,6609,346,189

45,726,689155,746,45312,509,57810,999,12348,904,22471,516,57346,887,853

103,167,30311,694,450

5,575,147,542

71,519,8271,560,529

392,08514,138,7752,661,6322,240,815

31,238,2042,591,109

770,698422,552

2,398,5707,835,450

605,402558,470

2,508,2503,299,0942,394, 7565,104,470

547,452

308,059,422

139,248,5522,199,970

93,69819,435,3191,544,8752,710,765

53,422,0166,645,219

475,825102,101

1,585,4814,832, 438

237,502597, 297

1,652,8661,610,7632,184,3573,866,574

235, 805

411,327,684

210,76K,3/U3,760,499

485,78333,574,0944,206,5074.951,580

84,660,2209,236,3281,246,523

524,6533,984,051

12,667,894842, 904

1,155, 7674,161,1164,909,8574,579,1138,971,044

783,257

719,387,106

.52

.074.67

.58

.6811.761.28

.17

.07

.551.76

.12

.16

.58

.68

.641.25

.11

100.00

1 Interest on Government obligations not wholly exempt from tax.2 Alaska included in Washington.

wHI—Iom

ao

CoCD

TABLE 2.—Personal returns—Distribution, by income classes, for the United States; shoiving for each class of income the number of returns, net income,personal exemption, dividends, tax paid, and percentages.

[Income returned for the calendar year ended Dec. 31,1921.]

Income class. Number ofreturns.

Net income.

Exemptions from normal tax.

Personalexemption. Dividends.

Interest onGovern-ment

obligations.1

Normal tax. Surtax. Total tax.Average

amount of taxper individual.

Averagerate oftax.

Under $1,000 2Under $1,000$1,000 to $2,000 2 . . .$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 $5,0002...$4,000 to $5,000....$5,000 to $6,000$6,000 to $7,000... .$7,000 to $3,000$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..$60,000to $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

390,95210,897

793,954646, 590641, 258580,773214,933488,05831,094

338,061137,19186,03058,76040,15631,110'23,41618,74314,88712, §7510,39334,23018,10010,84812,0476,0513,4312,2401,423

957666

1,367450205

$208,231,5055,618,429

1,228,063,3872,392,698,3813,881,397,6371,444,533,628

713,423,7181,691,589,345

136,411,7111,513,466,470

748,709,713555,891,193438,799,338340,281,149295,077,844245,413,518215,275,154185,807,937169,623,679150,654,635587,887,974403,493,309296,152,625414,214,285269,262,395187,484,667144,436,181106,389,37380,965,74762,954,250

163,520,99977,435,51745,684,97022,827,56033,411,137

$678,260,600470,600

2,034,656,2001,655,852,6004,840,926,000

905,064,900768,653,000

1,162,182,400103,796,500882,946,200315,385,100194,861,300131,891,90088,727,00068,031,90050,430,10040,409,30031,621,10026,817,00022,025,70071,832,60037,486,60022,118,50024,442,20011,788,1006,834,1004,340,8002,744,9001,842,3001,240,5002,509,600

772,600378,000137,400161,800

$167,152,7351,242,886

53,149,37813,175,68072,726,27424,358,26670,188,87141,196,72763,703,49454,920,17884,542,24775,733,09569,242, 54958,062,33061,651,09453,850,75148,835,13745,621,45044,017,42940,225,669

175,015,330133,645,641111,355,801164,554,796120,560,93887,602,01973,623,80955,876,93840,025,28938,209,960

100,568,99749,960,27231,898,61215,219,64326,763,920

$3,680,521108,635310,518133,692423,069164,733278,136298,887796,407518,563

2,356,3312,408,2611,975,7391,613,6791,753,0731,253,8411,251,6961,159,1851,039,282

974,8783,658,8092,811,3082,118,6363,327,7792,078,8631,478,0831,277,342

990,970675,741453,729

1,614,910878,643

1,005,299252,575870,230

$173,678

29,160,654

*20,"7i2*373'

19,675,016

23,068,58814,706,58012,604,25211,632,15410,122,9889,675,2248,500,1927,864,3077,001,6046,536,7005,941,451

24,158,55517,164,79312,502,73917,618,19111,026,8427,857, 4835,775,2434,177,3213,288,3692,368,9986,268,3342,722,0391,406,394

754,258

$173,078

"29,"i60,*654"

20,712,373

19,675,016

$641,5601,653,4062,309,0022,583,5402,942,7163,025,0123,170,2513,184,3113,267,9233,314,781

17,024,57116,731,95915,936,76329,727,60726,097,69822,878,02521,171,96418,321,43515,913,50313,959,29446,061,72227,625,00218,670,11610,318,17915,998,752

23,068,58815,348,14014,257,65813,941,15612,706,52812,617,94011,525,20411,034,55810,185,9159,804,6239,256,232

41,183,12633,896,75228,439, 50247,345,79837,124,54030,735,50826,947,20722,498,75619,201,87216,328,29252,330,05630,347,04120,076,51011,072,43716,968,240

Per cent.

$15.94

17.71

35.66

"4O."3i'

68.24111. 87165.73237.26316.43405.59492.19588.73684.22779.69890.62

1,203.131,872.752,621.643,930.096,135.278,958.18

12,030.0015,810.7920,064.6524,516.9538,280.9567,437.8797,934.20

131,814.73173,145.31

3.09

"i.*22

1.43

1.16

1.522.052.563.183.734.284.705.135.485.786.147.008.409.60

11.4313.7916.3918.6621.1523.7225.9432.0039.1943.9548.5050.79

M

o

jao

$400,000 t o §500,000&500,000 t o $750,000$750,000 t o $1,000,000$1,000,000 t o $1,500,000$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 t o $5,000,000$5,000,000 a n d overClasses crouDPd.'

Total

64461712

35

1

6,662,176

27,931,41328,418,86714,361,55912,844,179

6,449,919(8)

(3)30,117,231

19,577,212,528

91,40067,50023,80017,400

7,000(3)

(3)9,200

14,191,855,700

28,665,28423,196,3768,157,6109,956,287

4,039,806(3)

(3)34,458,831

2,476,952,399

324,082177,473152,93699,991

Ii(3)(3)

247, 870

46,994,406

634,473726,307565,181452,341

246,312( * ) •

( 8 )

308,059,422

14,256,91715,589, 5328,231,0707, 550,836

3,992,977(3)

(3)19,177,260

411,327,684

14, 891,39016,315.8398, 796' 2518,003', 177

4,239,289(3)

(3)19,177,260

719,387,106

232,677.97354, 692.15517,426. 52666,931.42

1,413,096.33(3)

(3)3,196,210.00

107.98

53.3157.4161.2562.31

65.73(3)

(3)63.68

3.67

1 Interest on Government obligations not wholly exempt from tax.* Nontaxable. Specific exemptions exceed net income.3 Classes grouped to conceal net income and identity of taxpayer.

>HI—iin

Q

o

joo

TABLE 3.—Personal returns—Simple and cumulative distribution by income classes.[Income returned for the calendar year ended Dec. 31,1921.] to

Income class.

Returns.

Simple distribution.Number ineach class.

Per centof total.

Cumulative distribution. Cumulative percentages.Over the

class belowUnder theclass above.

Over theclass below

Under theclass above.

Net income.

Simple distribution.Amount in each

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 $i0,000$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 grouped1

Total

401,8492,440,5442,222,031

702,991369,155137,19186,03058,76040,15631,11023,41618,74314,88712,57510,39334,23018,10010,84812,0476,0513,4312,2401,423

957666

1,367450205

6.0336.6333.3610.555.542.061.29.88.60.47.35.28.22.19.16.52.27.16.18.092.053.034.0213.0143.0100.0204.0068.0031.0013.0015.0010.0007.0003.00018

6,662,1766,260,3273,819,7831,597,752

894, 761525,606388,415302,385243,625203,469172,359148,943130,200115,313102,73892,34558,11540,01529,16717,12011,0697,6385,3983,9753,0182,352

985535330246148843821

401, 8492,842, 3935,084,4245,767,4156,136, 5706, 273,7616,359,7916,418, 5516, 458, 7076, 489,8176, 513,2336,531,9766,546,8636,559,4386,569,8316,604,0616,622,1616,633,0096,645, 0566,651,1076,654, 5386,656,7786,658,2016,659,1586,659,8246,661,1916,661,6416, 661,8466,661,9306,662,0286,662, 0926,662,1386,662,1556,662,167

100.0093.9757.3423.9813.437.895.834.543.663.062.592.241.961.741.551.39.87.60.44.26.168.115.081.0597.0454.0354.0150.0082.0051.0038.0023.0013.0006.00030

6.0342.6676.02 .86.5792.1194.1795.4696.3496.9497.4197.7698.0498.2698.4598.6199.1399.4099.5699.7499.83299.88599.91999,940399.954699.964699.985099.991899.994999.996299.997799.998799.999499.999799.99988

$213,849,9343,620,761, 7685,325,931,2652,405,013,0631,649,878,181

748,709,713555,891,193438,799,338340,281,149295,077,844245,413,518215,275,154185,807,937169,623,679150,654,635587,887,974403,493, 309296,152,625414,214,285269,262, 395187,484,667144,436,181106,389,37380,965, 74762,954,250

163,520, 99977,435,51745,684,97022,827, 56033,411,13727,931,41328,418,86714,361,55912,844,179

C1).00004 6,662,170 .00012 99.99992 6,449,919

C1)

C1).00008 6,662,176 .00008 100.00

C1)30,117,231

6,662,176 100.00 19,577,212,528.15

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

Income class.

Net income.

Cumulative distribution.

Over the classbelow.

Under the classabove.

Cumulative per-

Over theclass

below.

Underthe classabove.

Tax (income tax and surtax).

Simple distribution. Cumulative distribution.

Amount ineach class.

Per centof total.

Over theclass below.

Under theclass above.

Cumulativecents per-

Over theclass

below.

Underthe classabove.

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 $5,000$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 140,000$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 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.$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 l

Total

$19,577,19,363'15,742:10416^8, Oil,6,361,5,613,5,057,4,618,4,278,3,983,3,737,3,522,3,336,3,166,3,016,2,428,2,024,1,728,1,314,1,045,

857,713,606,525,463,299,222,176,153,120,92,63,49,

212,528, 362,594600,826669,561656,498778,317068,604177,411378,073096,924019,080605,562330,408522,471

244,157356,183862,874710,249495,964233,569748,902312,721923,348957,601003.351482.352046,835361,865534,305123,168191,755772,888411,329

$213,849,9343,834,611,7029,160,542; 96711,565,556,03013,215,434,21113,964,143,92414,520,035,11714,958,834,45515,299,115,60415,594,193,44815,839,606,96616,054,882,12016,240,690,05716,410,313,73616,560,968,37117,148,856,34517,552,349,65417,848,502,27918,262,716,56418, 531,978,95918,719, 463,62618,863, 899,80718,970,289,18019,051,254, 92719,114,209,17719,277,730,17619,355,165,69319,400,850,66319,423,678,22319,457,089,36019,485,020,77319,513,439,64019,527,801,19919,540,645,378

100.0098.9180.4253.2240.9432.5128.6925.8523.6121.8720.3619.1118.0117.0616.1915.4212.4210.368.856.735.354.393.653.112.702.381.531.13.90.78.61.47.32.25

1.0919.5846.7859.0667.4971.3174.1576.3978.1379.6480.8981.9982.9483.8184.5887.5889.6491.1593.2794.6595.6196.3596.8997.3097.6298.4798.8799.1099.2299.3999.5399.6899.7599.82

$173,67829,160,65420,712,37319,675,01623,068,58815,348,14014,257,65813,941,15612,706, 52812,617,94011,525,20411,034,55810,185,9159,804,6239,256,23241,183,12633,896,75228,439,50247,345,79837,124,54030,735, 50826,947,20722,498, 75619, 201,87216,328,29252, 330,05630,347,04120,076,51011,072,43716,968, 24014,891,39016,315,8398,796,2518,003,177

0.034.052.882.743.212.131.981.941.771.751.601.531.421.361.295.724.713.956.585.164.273.753.132.672.277.274.222.791.542.362.072.271.221.11

$719,387,106719,213,428690,052,774669,340, 401649,665,385626,596, 797611,248,657596,990,999583,049,843570,343, 315557,725,375546,200,171535,165,613524,979,698515,175,075505,918,843464,735, 717430,838,965402,399,463355,053,665317,929,125287,193,617260,246,410237,747,654218,545, 782202,217,490149,887,434119,540,39399,463, 88388,391,44671,423,20656,531, 81640,215,97731,419,726

$173,67829,334,33250,046,70569,721, 72192,790, 309108,138,449122,396,107136,337,263149,043,791161,661,731173,186,935184,221,493194,407,408204,212,031213,468,263254,651,389288, 548,141316,987,643364,333,441401,457,981432,193,489459,140, 696481,639, 452500, 841,324517,169,616569,499,672599,846,713619,923,223630,995,660647,963,900662,855,290679,171,129687,967,380695,970,557

36,567,150 19,547,095,297 .18 99.85 4,239,289(')

.59 23,416,549 700,209,846

30,117,231 19,577,212,528 .15 100.00 19,177,260 2.67 19,177,: 719,387,106719,387,106 100.00

100.0099.9795.9293. 0490.3087.0984.9682.9881.0479.2777.5275.9274.3972.9771.6170.3264.6059.8955.9449.3644.2039.9336.1833.0530.3828.1120.8416.6213.8312.299.937.865.594.37

3.26

2.67

0.034.086.969.7012.9115.0417.0218.9620.7322.4824.0825.6127.0328.3929.6835.4040.1144.0650.6455. 8060.0763.8266. 9569.6271.8979.1683.3886.1787.7190.0792.1494.4195.6396.74

97.33

100. 00

U2

o

c6

1 Classes grouped to conceal net income and identity of taxpayer. 00

TABLE 4.—Personal returns—Sex and family relationship-distribution by States, for the United States.

[Income returned for the calendar year ended December 31,1921.]

States and t erritories.

Joint returns of husbandsand wives, with or with-out dependent children,including husbands whosewives, though living withthem, filed separate re-returns.

Number ofreturns. Amount.

Men—Heads of families.

Number ofreturns. Amount.

Women—Heads offamilies.

Number ofreturns. Amount.

All other—Men.

Number ofreturns. Amount.

AlabamaAlaska iArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew York

24,102 $79,801,456 2,772 $6,582,621 $1,814,473 12,158 $22,382,957

M

a

o

QO

11,77420,404194,29538,78554,6438,36339,16823,98239,4176,24412,730

324,80684,88860,67453,18436,91031,29923,52553,448187,552122,41862,10414,66991,09319,25943,9004,55516,293147,7206,274

562,042

32,005,17664,765,097726,731,477117,370,236198,963,14228,351,468144,442,18680,923,003124,777,73223,863,72330,548,218

1,190,696,081278,731,099209,844,267152,949,440126,023,77687,294,53381,457,835223,619,025705,012,572424,527,512221,593,20640,200,304325,192,15451,547,286127,530,93412,183,03651,368,648

573,893,56716,279,402

2,295,669,713

7392,350

21,1314,1758,973

9634,0892,3354,800

6731,357

26,2229,1178,3524,6684,6984,4812,6075,382

25,66912,9979,0031,38711,5402,0412,875517

1,75014,618

81261,173

1,882,8445,534,259

60,304,0989,447,58921,494,4142,374,09311,192,1595,816,66911,333,3691,671,3262,706,89977,755,24322,798,82619,839,00310,572,83312,038,30911,599,9985,866,16017,512,59065,658,25630,422,72321,504,8443,263,13229,689,6094,389,8687,682,0131,183,8113,931,30343,732,1011,741,797

193,501,922

107639

7,5051,5972,863401

2,347877

1,521191236

8,0692,0031,7221,2141,3751,676885

1,8195,7692,8022,529445

3,13840966679511

4,144146

25,151

269,0401,525,929

20,923,2943,415,5917,075,5651,044,4046,136,0632,399,9353,245,179715,035482,386

21,793,1014,167,3573,663,4202,621,5273,466,0823,912,6082,093,4525,728,25915,824,2017,068,4455,521,4791,020,5317,318,171766,514

1,432,609197,399

1,192,59813,669,069

350,99976,579,700

4,1938,308

124,25617,71937,8604,00724,00210,92816,0932,7846,909

199,46643,32230,37322,75518,78917,73112,73934,568110,45490,87141,1437,30250,56113,06417,7104,00210,32570,0313,421

284.753

8,100,43515,770,884

249,495,94329,772,83067,428,3227,270,11245,511,19321,285,15729,346,6406,478,17010,658,188

402,900,85078,714,05158,668,26238,465,91635,436,50036,480,24024,612,53380,027,407

218,570,397148,066,27869,757,88112,404,37296,228,86321,009,47131,041,6936,919,035

17,575,651141,048,948

5,861,871

North Carolina.North Dakota..OhioOklahoma ,Oregon ,Pennsylvania.,Rhode Island.,South CarolinaSouth Dakota.TennesseeTexasUtahVermontVirginiaWashington...West Virginia.WisconsinWyoming

Total...

1 Included in Washington.

25,64410,901197,96843,53933,313317,95721,31814,49712,51835,203110,00814,2528,62641,05243,58941,69273,44011,555

3 477 ̂

87,077,60130,138,558705,940,629137,631,063105,389,675

1,221,524,16690,354,26246,052,07232,221,107119,790,284288,666,84742,094,17129,544,224137,356,653111,440,418139,749,581243,985,31431,302,561

12,448,419,490

2,319504

23,5174,3053,24046,6814,1861,3564,9623,32210,4911,3591,1535,2989,7905,1388,6891,086

401,662

6,856,8341,238,037

60,870,52510,588,9477,540,934

124,105,7369,710,8243,959,5157,863,3019,450,55424,725,1222,977,7302,651,61613,474,64921,331,87111,337,29020,216,2092,612,189

1,066,536,564

560110

6,554676

1,0418,8151,368269158565

3,721278396

1,0593,938971

1,086129

115,356

1,479,688298,392

15,955,3311,795,3872,106,49328,175,5343,419,621845,054287,427

1,449,0889,503,756606,787779,322

2,828,0807,325,1622,025,4552,851,257294,751

309,461,003

5,629102,45616,63721,412188,09714,8086,9742,12415,68248,7518,5705,66822,16841,98423,34447,6128,706

1,915,009

9,371,189,962,32,052,35,770,384,074,32,661,12,893,3,869,27,934,94,319,13,561,9,917,40,985,68,594,43,638,78,362,15,100,

935838800006469879901998402595389125189254421115

3,788,543,065H

WH

o

oo

Cn

TABLE 4.—Personal returns—Sex and family relationship-distribution by States, for the United States—Continued.

States and territories.

All other—Women.

Number ofreturns. Amount.

Wives making separatereturns from husbands.

Number ofreturns. Amount.

Community property.

Number ofreturns. Amount.

Grand total.

Number ofreturns. Amount.

AlabamaAlaska*ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaEhode Island

2,862 $5,062,534 289 $1,461,765 43,009 $117,108,806

7621,772

33,3956,560

16,5171,942

18,7803,4715,2621,3621,032

45,4399,8969,3286,2976,3685,5194,14016,01449,37419,3138,4111,56414,6251,9916,048333

3,05127,843

680116,5253,4871,216

32,7993,7103,44651,7235,605

1,380,9793,483,47976,200,18010,644,95836,009,2533,559,63133,521,5956,642,7218,763,7283,805,5451,653,93499,331,73116,844,07517,999,41510,360,19811,142,11010,738,1558,669,14133,554,468107,154,77334,974,50616,112,4102,526,87630,379,1163,309,11810,030,742

653,3276,383,39961,729,2121,106,008

291,417,2706,259,7561,749,535

62,266,5546,804,9506,625,169

132,098,27615,388,949

115357

5,150840

2,413213

1,58065662622784

7,5561,0741,034667

1,356634501

1,7329,6241,7461,311247

1,56214365488

4804,740

7016,993

36180

3,802514352

7,830772

504,6071,537,25530,292,7383,839,77312,046,4841,077,1857,542,6082,489,8312,844,8181,306,215265,270

41,443,4304,986,7303,748,5682,267,3834,167,1602,151,8621,929,5588,249,31340,787,95712,720,3906,343,879689,223

11,103,091505,405

2,187,522272,736

1,900,89722,783,161

229,969125,789,3742,936,715237,014

25,031,9522,942,8822,141,568

47,314,1406,033,286

787 $4,167,116

350 4,073,718

628 3,422,823

6,620 45,719,750

145 1,046,164

377 2,268,119

18,47733,830386,08269,676123,26915,88989,96642,24967,71911,48122,976611,558150,300111,48388,78569,49667,96044,397112,963388,442250,147124,50125,614172,51936,90771,8539,71932,410269,09611,780

1,066,63744,16118,440

69,38162,804621,10348,057

48,310,19792,616,903

1,168,021,448174,490,980343,017,18043,676,893248,345,804119,557,316180,311,46637,840,01449,737,718

1,833,920,436406,242,138313,762,935217,237,297192,273,937197,897,146124,628,679368,691,062

1,153,008,156657,779,854340,833,69960,104,438499,911,00481,527,662179,905,51322,455,50882,352,496856,856,05827,838,165

3,617,757,104127,992,95143,032,753

1,060,027,926191,816,067159,574,639

1,937,291,858157,568,411

o

aog

South CarolinaSouth Dakota.Tennessee ,TexasUtahVermontVirginiaWashington...West Virginia.WisconsinWyoming

Total....

1,8141,7375,465

12,6461,4891,6676,0168,9363,544

16,245

608,829

3,381,6042,460,4829,454,95123,094,7952,646,9313,608,34910,820,08313,694,5987,199,583

28,365,1791,333,367

250182712

4,708180236664

2,127588

1,385129

1,302,397,698 !9,634

1,123,385,

2,890,15,358,

826,1,060,2,867,5,965,3,206,5,973,

408,

486,169,923

5,324

81,228,823

33,758,272

24,094 175,684,785

25,16021,68160,949

200,18826,12817,74676,257

115,68875,277

148,45722,413

6,662,176

68,255,82547,087,498

170,969,895536,897,42762,713,46147,561,557

208,331,701262,109,642207,157,054379,754,22251,051,629

19,577,212,528

1 Included in Washington.

Hh—i

wQ

ao

TABLE 5.—Personal returns—Sex and family relationship-distribution by income classes, for the United States.

[Income returned for the calendar year ended Dec. 31,1921.]00

Income class.

Joint returns of husbandsand wives, with or with-out dependent children,including husbands whosewives, though living withthem, filed separate re-turns.

Number ofreturns.

140,097327

397,4644,640

1,508,550192,991198,002360,82024,726

269,954102,89364,32043,43029,17622,37016.56013,20110,3158,7717,142

23,43412,2547,2757,9653,8592,2741,435

905626421822260129

Net income.

$47,406,350184, 839

657,685,1077,290,764

3,571,174, 578524,246,619656,568,327

1,255,438,240107, 830,291

1,210,370, 544561,409,462415,637,199324,378,660247,214,385212,183, 702173,542,880151,613,103128,738,098118,315,759103,526,416403,119,073273,149,608198,576,426274,037,617171,577,094124,245,10892,519,59867,700,01252,984,76639,877,69098,215,75244,592,59928,701,614

Men—Heads of families.

Number ofreturns.

14,9461

188,4024,206

102,83614,7688,581

25,1741,228

15,6726,9474,4383,0751,9551,5521,206

895660583499

1,587795445508251168

99493520471412

Net income.

$7,531,332810

289,650,0176,111,326

239", 537, 35639,621,05428,362,97987,164,9285,509,595

70,194, 08338,003,28228,649,15622,840,08516,576,63414,720,22212,631,08710,282,4438,237, 7887,870,0617,231,378

27,328, 40817,683,81412,140,69517,408,36111,174, 8669,208,5286,409, 7183,646, 0862,983,6871,876,1865,590,4852,420,0262,716,774

Women—Heads offamilies.

Number ofreturns.

5,0541

70,90911

18,0861,9201,8374,641

6083,0241,9771,5151,000

779578428396283256231684354207240118

624935141132

73

Net income.

$2,492,474145

103,033,43524, 518

42,011,6455,223,6826,168,496

16,278, 8892,665,264

13,420,39510,914, 7489,784,1767,458, 2676,602,7205,477,5174,494,8214, 540,2923,530,9953,446,3543,344,948

11,713,7667,926,345

• 5,629,8588,191,1045,238, 5683,392,3253,131,7112,603,9221,177, 5471,029,4284,037, 8301,230,455

683,414

All other—Men.

Number ofreturns.

158,513700

74, 7141,249,622

3,767309, 094

1,69368, 560

86729, 84412,3217,0424,9933,4562,6722,1001,7111,4771,2021,0143,3621,8421,1371,326

695326224179106

88205

6429

Net income-

Co

$101,219,623 S240,104 \2

97,274,853 CO1,841,331,699 £

9,177,334 Q726,259,185 w.

5, 783,305233,746,118 O

3,917,874 ^132,097,537 M67,161,125 t?45, 522, 516 A37,294,854 o29, 291, 252 fc*25,323,1C9 g22,000,064 F3

19,654,81218, 444,87216,218,07514,699,50156,784,37541,066,35131,121,71645,685,03531,001,85417,841,84314,492,07013,306,8618,943,5178,314,421

24,535, 48111,026,5696,456,335

Under $l,000».....Under $1,000$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..$1,500,000 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

Total. 3,477, 592

12,991,04520,590,85413,825,09313,619,2829,183,4325,411,265

18,746,239

12,448,4197 490 401,662

258,504972,161

3,992,649

1,066,536,564 115,356

1,010,050

8

1,550,899

309,461,003

4,157, 7506,108,2966,149, 4805,461,6661,853,182(2)

7, 578,391

1,945,009 3,738,543,065

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayer.

a

oo

TABLE 5.—Personal returns—Sex and family relationship-distribution by income classes, for the United States—Continued. OrO

Income class.All other—Women.

Number ofreturns. Net income.

Wives making separatereturns from husbands.

Number ofreturns. Net income.

Community propertyincome.

Number ofreturns. Net income.

Grand total.

Number ofreturns. Net income.

Under $l,000iUnder $1,000$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 $i5,000....$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.

61,961427

57,815373,979

5 16749,6173 165

16,4371 879

10,5615 6833,8202,6772,1111,7151,3951,149

902793682

2,2991,356

7989105392882111157565

1354918108

1232

$45,488,380173,090

73,784,073517,113,00812,545,974

117,766,32510 751,53256,050,6578,521,431

47,137,86830,986,06024,662,50020,056,14017,887,36816,269,47714,630,18613,190,97211,260,40410,702,1919,885,944

39,669,60730,197,55221,771,83231,286,57424,083,44915,688,54313,569,5448,651,8876,330,5096,116,348

16,199,5158,358,9794,017,6862,737,7292,599,4075,274,1881.876,257

10,0349,4364,573

13,9952,7919,6751,5587,5021,7055 7024 1682,8382,1591,6961 4871,105

926829715567

2,0581,132

7618494632611861138757

11149141063

101

$4,050,0175,017,2496 524 467

20,596,7306,793,440

24,014,4145,455,673

25,818,4297,600,959

25,473,84722,730,80218,349,63316,112,58314,364,62614,108,24711,593,55410,641,83910,339,5169,639,9148,216,894

35,462,20225,347,39620,735,68429,126,95520,545,21514,244,20712,013,6488,443,3987,362,0765,350,513

13,159,3558,517,7603,109,1472,682,5322,130,3691,366,0976,258,559

3475

7713761

2,70897

4,92481

3,3043,2022,0571,426

983736622465421255258806367225249126523627144

15

$43,3292,192

111,435230,336157,310

7,402,349333,406

17,092,054366,297

14,772,19617,504,23413,285,98310,658,7498,344,1646,995,5706,520,9265,351,6935,256,2643,431,3253,749,554

13,810,5438,122,2436,176,4148,478,6395,641,3492,864,1132,299 8922,037,2071,183,645

389,6641,782,5811,289,129

390,95210,897

793,9541,646,5901,641,258

580,773214,933488,05831,094

338,061137,19186,03058,76040,15631,11023,41618,74314,88712,57510,39334,23018,10010 84812,0476,0513,4312,2401,423

957666

1,3674502058498644617

$208,231,5055,618,429

l,228,0&3,3872,392,698,3813,881,397,6371,444,533,628

713,423,7181,691,589,345

136,411,7111,513,466,470

748,709,713555,891,193438,799,338340,281,149295,077,844245,413,518215,275,154185,807,937169,623,679150,654,635587,887,974403,493,309296,152,625414,214,285269,262,395187,484,667144,436,181106,389,37380,965,74762,954,250

163,520,99977,435,51745,684,97022,827,56033,411,13727,931,41328,418,86714,361,559

mHi—iQUl

QO

$1,000,000 to $1,500,000 ,$1,500,000 to $2,000,000$2 000 000 to $3 000,00013 000 000 to $4 000 000$4 000 000 to $5,000,000.$5 000 000 and overClasses grouped2

Total

1

608,829

(2)

5,104,512

1,302,397,698

2

89,634

(2)

2,871,977

486,169,923 24,094 175,684,785

12

351

6,662,176

12,844,179

836,567,150

19,577,212,528

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayer.

o

oo

TABLE 6.—Personal returns—Distribution of income, by sources and by States, for the United States.

[Income returned for the calendar year ended Dec. 31,1921.]to

States and Territories.Number

ofreturns

Wages andsalaries. Business.

Partner-ships,

fiduciaries,etc.

Profitsfrom sales

of realestate,stocks,bonds,

etc.

Rents androyalties. Dividends.

Interestand

investmentincome.

Intereston Gov-ernmentobliga-

tions notwhollyexemptfrom tax.

Totalincome.

Generaldeductions. Net income.

AlabamaAlaska1

ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia..FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhio

43,009 $92,135,94C $8,440,838 $7,566,995 $1,281,451 $7,033,723 $6,816,588 $6,828,686 $163,451 $130,267,672 $13,158,866 $117,108, $06

18,47733,830

386,08269,676

123,26915,88989,96642,24967, 71911,48122,976

611, 558150,300111, 48388,78569,49667,96044,397

112,963388,442250,147124,50125,614

172, 51936,90771,8539,719

32,410269,096

11, 780,066,637

44,16118,440

367,096

41,245,76562,865,479752,998,927123,529,513228,769,33934,731,206190,165,99877,847,017146,306,69527,148,15337,144,928

1,330,952,877303,123,109202,562,616128, 553,958139,297,149141,233, 89883,964,762

264,277,188787,222,949497,258,453247,237,66443,280,321

377, 545,14168,626,739112,232,32817,257,46356,700,833

577,107,58921,391,519

2,500,096,16096,081,38331,655,994

3,379,92912,122, 582

169,772,25029,976,89838,437,7073,661,19824,725,29420,171,51721,335,3262,628,7328,625,118

187,870,58955,030,85744,006,90551,016,95525,454,60926,223,62116,676,38336,631,917143,806,01266,281,59330,911,81314,857,00750,521,6438,409,246

41,114,9773,163,81610,837,117

108,402,4494,024,985

396,456,05815,707,3756,800,52495,090,368

1,617,6228,212,31380,612,31112,037,69216,237,3531,681,578

13,997,6609,725,61510,523,8221,673,5662,827, 57999,971,85220,901, 21216,090,02514,899, 78114,512,57916,094,5155,901,289

27,444,63983,019,44730,033,97917,709,1316,875,99323,618.1892,349,70311,267,0131,246,4974,162,864

48,958,7961,585,877

358,601,5097,663,7752,527,36155,218,132

575,67'3,210,27640,622,3515,192,9936,497,913521,706

4,699,4416,483,9422,225,779628,835821,343

40,358,5228,093,34418,790,6958,044,7055,692,0376,232,1352,737,0287,604,90515,254,90215,450,9536,782,3671,596,4547,653,3831,080,1316,303,869449,241

1,473,62822,040,774

560,17782,613,8982,583,725685,833

18,612,306

1,992,6279,996,934

99,328,03410,333,40122,609,047

1,689,91112,160,67911, 544,42015,990,193

1,661, 5612,723,470

121,384,48426, 765, 27822,769,07825,903, 55710,267,47114,584,2274,047,811

14,009, 51441,020,40037,422,48218,298,5586,974,344

29,154,8704,271,537

14,526,6271,034,7142,975,042

40,186,8131,676,481

190,628,4669,120,3862,112,17056,588,703

1,804,5555,264,313

120,484,03915,608, 88970,201,11014,407,81319,987,23112,146,85912, 710, 5527,828,3551,592,728

194,930,75429,957,68220,552,03010,963,55320,937,79517,019,11515,844,74641,644,587210,303,44985,215,00439,961,9644,298,28257,688,7283,595,21211,633,9331,236,21711,372,338106,428,4451,590,969

633,025,34318,205,2481, 837,299

141,562,049,

2,085,911,179

120,449,07714,385,47530,976,1344,333,12117,399,22211,688,9869,133,1341,479,7274,124,465

139,293,65716,718, 85737,845,68214,706,79810,321,35414,541,75612,022,23430,492,28192,564,21746,381,10238,164,9955,757,201

32, 518, 5525,899,05419,486,2361,140,5824,669,26791,122,0032,064,852

368,051,71014,6,099, 5454,568, 52538,231,637

41,034131,251

2,224,046265, 757740,003163,112517,554357,865157,60776,07719,744

3,219,683615,845349,722251, 731558,874421,911192,671765,530

2, 579,0751,110,974480,789133,939

1,114,85337,526172,49521,689176,968

1,834,22917, 302

L199,713486,97127,212

2,364,112

52,107,

1,386,211;414,6i;283;149,218,43,57,

2,117,461,362,254,227,236,141,422,

1,375,779,399,83,579,94;

216,25,92,

996,32,

4,543,155,50,

1,216,

743,178714,327491,035330,618468,606189,645653,079966,221383,108125,006879,375982,418206,184966,753341,038041,868351,178386,924870,561770,451154,540547,281773,541815,359269,148737,478550,219368,057081,098912,162670,857

214,918176,240

4,432,98115,097,424

218,469,58736,839,63871,451,42617,512,75235,307,27530,408,90538,071,6425,284,9928,141,657

284,061,98254,964,04649,203,81837,103,74134, 67,93138, 454, 03216,758,24554,179,499222,762, 295121,374,68658,713, 58223,669,10379,904,35512, 741,48636,831,9653,094,71110,015,561139,225,0405,073,997

925,913, 75327,955,4577,182,165

156,148.314

48,310,19792,616,903

1,168,021,448174,490,980343,017, ISO43,676, 893248,345, 804119,557,316180,311,46637,840,01449,737,718

1,833,920,436406,242,138313, 762,935217,237,297192,273,937197, 897,146124,628,679368,691,062

1,153,008,156' 657, 779, 854340,833,69960,104,438

499,911,00481,527,662179,905,51322,455,50882,352,496

856,856,05827,838,165

3,617,757,104127,992,95143,032,753

ain

3oo

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

69,38162, 801621,10348,05725,16021,68160,949200,18826,12817,74676,257115,68875,277148, 45722, 413

138,112,

1,335,100,51,30,127,356,51.31;160,198,154.271;

40.

956, 805197,246700,667991,862308,866419,426728,845012,255257,028286,009993,371425,654357,274611,733864,138

27,562,26522,482,289200,486,84012,899,2968,031,65212,607,75321,176,21083,416,2036,558,8797,214,29919,961,92778,124,83222,007,77954,438,8436, 775,335

14,852,476]11,627,367;

139,317,7188,800,9844,088,1803,596,545

13,985,27748,310,872

2,531, 8963,199,173

11,159,59915,539,3818,982,197

15,321,7922,504, 587

8,684,8672,656,075

37,914,6282,426,0291,528,9022,072,4162,750,890

20,140,581580,838752,238

4, 534,4605,909,0378,214,653

10,046,6771,189,663

21,769,335!10, 593,45479,006, 8947,058,2624,832,6603,146,898

12,216,61170,641,9522,345,6321,267,475

13,612,93531,483,60711,951,26512,508,8932,736,996

8,985, 5339,208,287

273,063,73041,557,0956,545,0192,420,462

15,704,18133,482,906

4,319,1276,880,777

21,994,79720, 581, 80524,618,43437,134,709

1,797,763

Total 6,662,176 13, 813,169,165 2,366,318,610 1,341,186, 308 462, 858,673 1,177,957,882 2,476,952,399 1,643,344,489 46,994,406123, 328, 781,932 3, 751,569,404 19,577,212,528

11,406,51913,283,445

171,355,86115,019,7665,903,1454,896,5399,374,523

49,953,4473,416,5404,153,284

12,320, 55529,145,156

7,835,17440,138, 004

3,685,259

290,339264,595

6,543,116494,94676,12533,896

290, 868857, 52035, 47394,326

454,907486,063467,695570, 92742, 295

232,182,

2,243,18S,82,59,

203,662,

71,54.

245!379;238,441,59

508,139312,758389,454248,240314, 549193,935227,405815,736045,413847, 581032,551695,535434,471771, 578596,036

40,692,07222,738,119

306,097,59631,679,82914,058,72412,106,43732,257, 510

125,918,3098,331,9527,286,024

36,700,850117, 585,89331,277,41762,017,356

8,544,407

191,816,067159,574,639

1,937,291, 858157, 568,41168,255,82547,087,498

170,969, 895536, 897,427

62, 713,46147, 561, 557

208,331,701262,109,642207,157,054379,754,222

51,051,629

i Alaska included in Washington.

OUl

oog

CO

TABLE 7.—Personal returns—Distribution of income, by sources and by income classes, for the United States.

[Income returned for the calendar year ended Dec. 31,1921.]

Ox

Income class.Number

ofreturns.

Wages andsalaries. Business.

Partner-ships,

fiduciaries,etc.

Profitsfrom sales

of realestate,stocks,bonds,

etc.

Rents androyalties. Dividends.

Interestand

investmentincome.

Intereston Gov-ernmentobliga-

tions notwhollyexempt

from tax.

Totalincome.

Generaldeductions. Net income.

Under $1,0001Under $1,000$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..

390,95210,897793,954

1,646,5901,641,258580,773214,933488,05831,094338,061137,19186,03058,76040,15631,11023,41618,74314,88712,57510,39334,23018,10010,84812,0476,0513,4312,2401,423957666

1,367450205849864

$320,024,5641,311,724

1,011,318,5692,232,517,9173,389,179,3011,168,109,247

531,307,1821,236,951,859

65,833,7341,025,095,262

457,451,255316,956,006237,078,720177,569,962153,372,083123,875,500106,622,92289,040,65179,599,12771,514,521

268,835,876168,502,119116,050,655147,824,43185,129,57056,591,96840,646,35528,536,93422,078,04714,881,37435,031,44513,070,2188,030,7472,999,6943,175,6102,448,625

$118,251,323725,319

190,380,44164,772,297

372,652,595132,156,286105,740,299259,241,79617,375,564

288,982,655126,095,57198,738,69176,922,35855,634,23144,771,55835,540,03330,738,64424,496,11622,452,06919,101,31371,397,22543,981,72629,465,94541,491,71921,891,41716,400,79510,429,7686,983,4825,587,6624,863,733

11,686,9033,819,6152,785,7382,399,2702,620,821

469,651,

$35,581376',

35,176,29,174,84,460,47,007,25,292,80,300,6,797,

93,447,65,557,56,816,48,101,39,675,35,628,30,857,28,051,24,208,22,637,21,184,84,400,60,325,46,942,71,831,47,823,35,130,29,660,23,584,19,366,13,922,37,751,19,235,9,451,5,306,

748 $38.605261750461286968554587141424325394253681456038890308013546522453489436794278948659328740446914

7653,606; 717

,475,768211,694

13,009,2068,070,31629,890,06618,028,17012,408,44937,925,1283,007,67047,376,16029,049,75624,121,03220,320,29114,856,29414,468,00011,022,8489,541,7918,473,0528,090,6126,580,64525,671,67516,519,44412,414,35216,082,32210,727,6676,396,7024,580,5162,974,5202,175,8331,581,1593,627,3701,755,299476,067543,628625,499973,330

$114,319,3362,332,78486,886,20964,505,587158,031,53982,083,87432,900,947109,493,7508,284,118

98,187,33354,052,31139,818,20732,243,07723,191,73022,545,62718,246,02414,943,41213,913,39211,042,46410,061,50139,746,94526,228,92818,184,25726,192,02915,270,51910,176,0397,770,6185,489,9093,891,7103,604,9668,257,0464,936,1662,013,963464,146497,160

1,771,057

$167,152,7351,242,88653,149,37813,175,68072,726,27424,358,26670,188,87141,196,72763,703,49454,920,17884,542,24775,733,09569,242,54958,062,33061,651,09453,850,75148,835,13745,621,45044,017,42940,225,669175,015,330133,645,641111,355,801164,554,796120,560,93887,602,01973,623,80955,876', 93840,025,28938,209,960100,568,99749,980,27231,898,61215,219,64326,763,92028,665,284

$130,571,827 $3,2,866,99979,553,094107,358,198155,052,891115,588,55741,154,497138,351,26716,286,349

123,864,29069,449,94753,112,52545,104,42736,411,97332,205,14628,182,24123,929,54521,254,17521,216,27917,608,41873,670,70051,249,47837,250,90454,155,01435,424,52524,585,55119,720,96112,955,9609,949,8087,380,18522,176,0999,212,8645,710,5422,519,7323,548,9645,657,395

680,521108,635310,518133,692423,069164,733278,136298,887796,407518,563356,331408,261975,739613,679753,073253,841251,696159,185039,282974,878658,809811,308118,636327,779078,863478,083277,342990,970675,741453,729614,910878,643005,299252,575870,230324,082

$928,057,S229,176,646

1,469,783,6762,519,708,4374,262,416,1961,587,496,419819,271,349

1,903,759,968182,084,923

1,732,391,582888,554,842667,704,142530,988,555407,015,452366,395,262302,828,694263,914,185228,166,911210,094,570187,250,958742,397,106503,264,166373,783,003525,459,579338,906,935238,361,951187,709,647137,393,661103,750,74984,877,434.

220,714,510102,868,52361,372,88229,705,64647,988,96943,916,141

$719,826,3173,558,217

241,720,289127,010,056381,018,559142,962,791105,847,631212,170,62345,673,212218,925,112139,845,129111,812,94992,189,21766,734,30371,317,41857,415,17648,639,03142,358,97440,470,89136,596,323154,509,13299,770,85777,630,378111,245,29469,644,54050,877,28443,273,46631,004,28822,785,00221,923,18457,193,51125,433,00615,687,9126,878,08614,577,83215,984,728

$208,231,5055,618,429

1,228,063,3872,392,698,3813,881,397,6371,444,533,628713,423,718

1,691,589,345136,411,711

1,513,466,470748,709,713555,891,193438,799,338340,281,149295,077,844245,413,518215,275,154185,807,937169,623,679150,654,635587,887,974403,493,309296,152,625414,214,285269,262,395187,484,667144,436,181106,389,37380,965,74762,954,250163,520,99977,435,51745,684,97022,827,56033,411,13727,931,413

$50G,000 to $750,000 j$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.$5,000,000 and overClasses grouped '2

Total..

1,625,747247,665352,856

2,235,447(2)

()143,676

2,948,0051,301,1511,024,825

4,999,0524,593,8522,958,814

184,514284,74565,468

73,454 291,615

1,343,2523,013,361

1,233

1,965,409(2)

5555,947

23,196,3768,157,6109,956,287

4,039,806(2)

()34,458,831

6,662,176 13,813,169,165 2,366,318,610 1,341,186,308 462,858,673 1,177,957,882 2,476,952,399 1,643,344,489 46,994,406 23,328,781,932 3,751,569,404J19,577,212,528

2,874,3261,956,452487,099

656,378(2)

()3,078,907

177,473152,93699,991

11

37,348,74519,707,77214,946,573

8,897,051(2)

247,870 38,350,300

8,929,8785,346,2132,102,394

2,447,132(2)

28,418,86714,361,55912,844,179

6,449,919(2)

8,233,069 30,117,231

1 Nontaxable. SDecific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayer.

wH>jjjwHO

3aoK

CORPORATION RETURNS.

TABLE 8.—Corporation returns—Distribution by States for the United States.

[Income returned for the calendar year ended Dec. 31,1921.]

Or

States andTerritories.

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDist. Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusetts..MichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew Hampshire

Totalnum-ber ofcor-

pora-tions.

3,079121

1,5722,383

15,1816,5594,899

9181,2583,4724,547

5871,706

22,3969,3978,6434,7494,7574,4702,9944 S-~

14,83711,4269,1771,548

13,7353,7825,0921,2441,021

Corporations reporting net income.

Num-ber re-port-ing

net in-come.

1,42545

3761,2757,3972,3402,369

383716

1,6462,067

315601

11,3844,9914,4942,8522,6172,0531,5952,0737,1995,2094,710

8197,3381,1832,447

274591

Percentof

totalnum-ber ineachState.

46.2837.1923.9253.5048.7335.6848.3641.7256.9247.4145.4653.6635.2350.8353.1152.0060.0555.0145.9353.2748.8248.5245.5951.3252.9153.4331.2848.0622.0357.88

Grossincome.

$198,170,6472,606,513

39,267,010152,850,457

2,728,823,850486,204,976739,116,25081,777,825

220,704,491211,881,821412,283,72790,392,43949,405,234

6,744,818,6671,005,748,132

656,579,966791,541,272444,349,329479,873,646352,668,492722,857,528

3,463,117,2342,345,423,6141,305,870,652

95,826,3132,276,260,673

88,670,129387,099,43320,657,513

141,379,061

Deductions.

$185,368,0112,376,755

36,533,137143,364,964

2,534,639,568452,163,931683,810,08375,721,042

200,492,531195,715,463381,247,11379,807,50247,176,023

6,363,674,214928,579,984621,262,882703,991,679112,471,737452,748,646322,183,143660,066,330

3,185,306,6882,094,119,1981,244,258,976

90,639,0582,146,880,221

82,565,728368,621,11119,325,470

128,666,088

Netincome.

$12,802,636229,758

2,733,8739,485,493

194,184,28234,041,04555,306,1676,056,783

20,211,96016,166,35831,036,61410,584,9372,229,211

381,144,45377,168,14835,317,08487,549,59331,877,59227,125,00030,485,34962,791,198

277,810,546251,304,41661,611,6765,187,255

129,380,4526,104,401

18,478,3221,332,043

12,712,973

Incometax.

$989,36415,274

205,329695,014

16,231,0272,716,2624,669,300

487,1341,701,1071,245,8972,618,990

922,666122,845

33,106,4476,264,2112,729,1117,505,0592,498,2522,213,8672,552,3455,638,109

24,464,73219,037,6235,019,706

369,65910,817,654

457,6601,473,860

84,7931,023,270

Warprofits

andexcessprofitstax.

$793,4867,112

166,549590,931

16,296,2773,248,5212,841,512

456,7011,720,399

980,5221,790,683

682,81180,464

28,202,1316,213,6391,454,6387,596,1082,273,4981,692,0682,549,6742,457,211

22,474,48142,811,4663,457,044

246,9848,806,173

110,068771,06041,841

602,606

Totaltax.

$1,782,85022,386

371,8781,285,945

32,527,3045,964,7837,510,812

943,8353,421,5062,226,4194.409,6731,605,477

203,30961,308,57812,477,8504,183,749

15,101,1674,771,7503,905,9355,102,0198,095,320

46,939,21361,849,0898,476,750

616,64319,623,827

567,7282,244,920

126,6341,625,876

Percentof

totaltax.

0.25.01.05.18

4.63.85

1.07.13.49.32.63.23.03

8.741.78.60

2.15.68.56.73

1.156.698.821.21.09

2.

.'32

.02

.23

Corporations reporting no net income.

Num-ber

report-ingnonetin-

come.

1,65476

1,1961,1087,7844,2192,530

535542

1,8262,480

2721,105

11,0124,4064,1491,8972,1402,4171,3992,1737,6386,2174,467

7296,3972,5992,645

970430

Percentof

totalnum-

ber in.each

State.

53.7262.8176.0846.5051.2764.3251.64.58.2843.0852.5954.5446.3464.7749.1746.8948.0039.9544.54.0746.7351.1851.4854.4148.6847.0946. 5768.7251.9477.9742.12

Grossincome. Deductions.

$187,696,7902,634,205

56,178,901118,329,398816,108,871318,578,783608,015,53391,783,43280,010,719

126,633,887314,385,44167,553,63663,281,973

3,758,752,152534,323,814421,721,046375,340,061219,658,706334,891,801177,443,735296,177,658

1,621,932,6931,219,593,453

779,803,32978,358,022

1,029,103,36890,998,781

274,343,83218,351,35683,215,490

$210,880,2723,033,609

67,974,775130,466,029924,658,590453,123,239675,599,235105,310,13691,823,143

142,700,737353,659,41476,247,67873,591,353

4,116,064,205601,321,503459,671,636397,587,581253,965,378375,023,151211,930,901333,938,370

1,872,422,6401,400,088,545

848,513,22687,742,228

1,119,302,987105,396,619298,498,49822,646,28088,091,047

Deficit.

$23,183,482S99,404

11,795,87412,136,631

108,549,719134,544,45667,583,70213,526,70411,812,42416,066,85039,273,9738,694,042

10,309,380357,312,05366,997,68937,950,59022,247,52034,306,67240,131,35034,487,16637,760,712

250,489,947180,495,09268,709,8979,384,206

90,199,61914,397,83824,154,6664,294,9244,875,557

Io

o

New JerseyNew MexicoNew YorkNorth Carolina..North Dakota. . .OhioOklahomaOregonPennsylvaniaRhode IslandSouth Carolina..South Dakota. . .TennesseeTexasUtahVermontVirginiaWashingtonWest Virginia...WisconsinWyoming

Total UnitedStates

10,631961

57,5964,9142,81920,0915,5694,84019,8062,0283,7602,2134,7539,1853,086932

5,2889,7014,623

12,1421,663

5,545392

27,3742,5291,3629,5552,3011,9489,6651,0431,5671,0622,4284,7391,155

5522,7053,5402,3836,009

601

356,397171,239

52.16 2,40.7947.53 15,51.4748.3247.5641.3240.2548.51.4341.6847.9951.0851.5937.4359.2351.1536.4951.5549.4936.14

220,207,81939,044,128

668,883,09414,688,791,32388,743,928

079,639,495280,335,950286,350,548

1,603,662,666482,554,277221,680,66070,492,593

502,514,430,168,609,034155,591,90788,247,631

556,648,697523,402,473468,083,518

,076,943,60744,468,657

48.05 60,051,123,329

065,999,06936,866,678

532,519,6551623,364,73684,743,249844,171,648262,605,974269,319,824171,862,460437,710,694207,193,99567,331,221471,907,046,103,216,896147,021,19181,934,410502,198,241489,170,785425,381.314,005,561,30141,217,853

154,208,2,177,

,136,363,65,426.4,000,

235,467,17,729.17,030!431,800:44,843:14,486;3,16i:30,607!65,392'8,570;6,313:54,450;34,231;42,702'71,3823,250:

750450439 100,587 "

12,,797,533162,787847,002,401,565229,265,421,710,329,974,302,255.338,551793,329170,416178,337409,219,297,070665,038527,639,781,377,580,545,395,939,702,676234,827

55,715,075,516 4,336,047,813 366,443,621 335,131,811 701,575,432

13,137,268 25,53,752

67,633,509 168.7,597,915

108,51919,459,7921,180,3621,066,43336,786,1164,654,670746,91246,247

2,718,5045,180,528354,863257,290

1,614,7521,780,2073,892,3035,324,560120,651

934,801216,539480,511999,480337,784881,502510,336368,688124,667447,999917,328224,584127,723,477,598019,901784,929396,129,360,752,288,242027,236355,478

3.70.03

24.021.85

.055.54

.36

.3410.42

. 1.20.27.03.73

1.49.15.11.91.62

1.041.57

.05

100.00

5,086509

30,2222,3851,457

10,5363,2682,892

10,141985

2,1931,1512,3254,4461,931

3802,5836,1612,2406,1331,062

185,158

47.8459.2152.4748.5351.6852.4458.59.7551.2048.5758.3252. OH48.9248.4162.5740.7'48.85j63.5148.4550.5163.86

765,604,34234,907,720

7,430,255,001216,924,72757,795,313

2,195,193,897350,706,328244,782,121

2,261,443,672215,930,001155,186,31149,768,976287,488,347904,917,315134,618,83342,431,258285,612,855437,588,452255,878,374675,537,46230,378,032

855.39;

8,332,239.63,

2,533.408;270,

2,528.250;173,54.

313!1,012.

155!47.

318:488;293.756;39;

574,759615,141230,896349,459289,978982,101371,817953,714085,447418,098083,251494,635887.314473,828616,475545,532070,221956,466685,729106,870304,601

89,970,4174,707,421

901,975,89522,424,7325,494,665

338,788,20457,665,48926,171,593266,641,77534,488,09717,896,9404,725,65926,398,967107,556,51320,997,6425,114,27432,457,36651,368.01437,807,35580,569,408

51.95 31,198,150,203 35,076,369,337 3,878,219,134 Mi l l ' O

oo

TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States.

| Income returned for the calendar year ended Dec. 31,1921.]

Or00

SerialNo.

12315

0789

10

11

1213141516

17181920

Industries.

AGRICULTURE AND RELATED INDUSTRIES.

I. Farming:Cotton f a r m i n g . . .Grain farmingFruit farmingStock farmingAll other farming

Total, farming

II. Related industries:1 ogging...FishingIce harvestingAll other related industries

Total, related industriesAgriculture, n. p. d.,1 or combinations of I and II

Grand total, agriculture and related industries

MINING AND QUARRYING.I. Mining:

Coal miningMetal mining-

Iron . . . .CopperLead and zinc..Gold, silver, and precious metalsAll other mining

Nonmetal mining-Oil . . . . . . .GasSalt, mines and other sourcesAll other nonmetal mining

Totalnumberof corpo-rations.

1123

944711

5,739

7,428

364196151551

1,26234

8,724

3,656

108149127450688

2,60818457

2,060

Corporations reporting net income.

Number.

32

368131

2,180

2,684

13868

121121

44814

3,146

1,079

37122073

130

77311933

555

Net income.

$27,50548,262

20,989,777723,220

12,477,411

34,266,175

2,816,401279,428

1,599 9021,678,213

6,373,94478,073

40,718,192

82,654,787

255,519141,924

1,451,5703,449,0324,543,351

57,950,0741,433,7094,813,7916,871,395

Income tax.

$2,3343,399

1,898,76857,499

916,341

2,878,341

255,04320,299

126 238147,599

549,1796,009

3,433, 529

6,922,882

14,01711,462

138,253313,692394,741

5,081,043121,175416,827553,227

War profits,and excess-profits tax.

$1,88312,038

1,523,9829,609

673,751

2,221,263

109,527841

156,04280,653

347,063107

2,568,433

8,296,562

1,871451

11,649181,476129,133

5,225,63164,123

598,152464,495

Total tax.

$4,21715,437

3,422,75067,108

1,590,092

5,099,604

364,57021,140

282,280228,252

896,2426,116

6,001,962

15,219,444

15,88811,913

149,902495,168523,874

10,306,674185,298

1,014,9791,017,722

Corporations reportingno net income.

Number.

821

576580

3,559

4,744

22612830

430

81420

5,578

2,577

71137107377558

1,8356524

1,505

Deficit.

$248,512335,461

3,877,44812,248,17446,624,653

63,334,248

6,666,78714,567,002

105,6953,657,033

24,996,517232,133

88,562,898

72,521,815

9,742,79751,973,3463,497,993

12,058,17632,483,913

139,884,645531,649368,587

53,016,585

Ul

>

21

26

All other mining concerns, n. p. d.,l combinationsand tributary industries.

Total, mining

II. Quarrying:StoneClay? sand, gravelPrecious and semipreciousAll other quarrying, n. p. d.1

Total, quarrying ,Mining and quarrying combinations, but main business

not given

Grand total, mining and quarrying

MANUFACTURING.

I. Food products, liquors, and tobacco:Bread and bakery products and retail saleMilling, flour, meal, feedCereal preparations, etc ,Dairy products and condensed milk ,Butter substitutes.Chocolate, confectionery, ice cream, etc ,Coffee and spices ,Fish canning and preservingFruit and vegetable canning and preserving, etcMeat packing, etcPoultry and eggs, packedSugar making ana refining, cane and beet ,Ice manufacturing, etc ,Soft drinks, etcBreweries and distilleries, etcTobaccoAll other food products

Total, food products, liquors, p-nd tobacco

II. Textiles and textile products:Textile fabrics—

Cotton goods, etcWoolen and worsted goods, etcSilk goods, etcFelt goods and products, except hatsLinen and flax, etcAll other textile fabricsFur goods and fur products n. p. d.1, etc

Total textile fabrics

6,021

16,108

49372010258

1,481

71

17,660

1,2331,732164

2,47025

1,3761272269055066

2011,2921,281576564

1,093

13,777

8624106834117

1,418

3853,816

799

3,630

2653453

100

713

22

4,365

76167969

1,6474

6167950328315437

1,055565221267510

7,207

470249307226

770

1962,020

7,991,321

171,556,473

5,955,1255,428,312

56,2041,529,659

12,969,300

608,150

185,133,923

37,459,99321,411,1426,980,43125,154,729

11,52626,544,2475,861,608486,614

8,905,72824,754,868

14,5156,363,40322,129,3027,675,4578,891,52084,179,79332,351,397

319,176,273

77,300,20433,837,89621,222,2561,971,399236,708

91,980,740

4,396,090230,945,293

688,042

14,655,361

522,806443,2715,043

124,578

1,095,698

53,533

15,804,592

3,027,7761,832,445541,531

1,986,068529

2,178,251433,63437,363687,575

2,292,302747

544,4011,799,13460S, 989679,920

7,342,7642,808,004

26,801,433

6,818,8132,847,2081,832,655183,88919,707

7,654,127

329,43019,685,829

140,357

15,113,900

372,128477,1772,931

152,372

1,004,608

46,116

16,164,624

5,723,7291,297,7901,462,8153,589,480

3,870,9471,389,815

29,0571,264,4361,397,139

760,3222,697,285778, 506939,208

10,093,6713,580,671

38,874,871

7,357,9855,182,3302.328,205

80,39812,828

12,505,030

815,18828,281,964

828,399

29,769,261

894,934920,4487,974

276,950

2,100,306

99,649

31,969,216

8,751,5053,130,2352,004,3465,575,54S

5296,049,1981,823,449

66,4201,952,0113,689,441

7471,304,7234,496,4191,387,4951,619,12817,436,4356,388,675

65,676,304

14,176,7988,029,5384,160,860264,28732,535

20,159,157

1,144,61847,967,793

5,222

12,478

2283757

158

768

49

13,295

4721,053

9582321760481765771912

164237716355297583

6,570

3921613761911648

1891,796

31,205,306

407,284,812

2,315,2403,094,524

30,868908,276

6,348,908

855,231

414,488,951

3,779,88121,415,6911,940,5235,455,5681,398,17420,360,7941,554,59615,670,89715,484,39973,188,479

9,51589,059,0081,847,0927,663,19216,376,0065,620,34228,337,830

309,161,987

35,054,16313,265,66614,887,904

264,407326,591

25,113,724

2,623,53491,535,989

So

oo

1 N. p. d.—Main business not precisely denned. CO

TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States—Continued.

SerialNo. Industries.

Totalnumberof corpo-rations.

Corporations reporting net income.

Number. Net income. Income tax.War profits,and excess-profits tax.

Total tax.

Corporations reportingno net income.

Number. Deficit.

M A NUFACTURING—continued.

II. Textiles and textile products—Continued.Textile fabrics—Continued.

Textile products, other than clothing—Carpets, rugs, mattings, etc ,Cordage and twineArtificial leather, oilcloth, linoleum, etc...

All other textile products other than clothing

Total, textile products, other than clothing

Clothing-Custom-made clothing, etc

Factory-made clothing-Men's clothing, suits, overcoatsWomen's clothing, suits, coats, skirtsHats and caps, etcCorsetsShirts, collars, cuffsHosiery and all knit goodsAll other clothing

Total clothingTotal, textile and textile products

III. Leather and leather products:Boots, shoes, cut stock, and findingsGlovesSaddlery and harnessTrunks and valisesA H other leather and leather products

Total, leather and leather products

1046940

682

895

718

5421,625

666112246

1,0171,235

6,16110,872

1,10834

10095

847

2,184

613425

353

$17,374,4221,239,8902,792,2619,953,601

$1,454,996104,509231,786830,684

$2,434,45456,350

111,4971,069,158

$3,889,450160,859343,283

1,899,842

433515

329

473 I 31,360,174 2,621,975 3,671,459 6,293,434 422

350

255675291

556524

2,8195,312

58511

35312

981

3,065,834

6,624,0464,651,6463,261,2742,630,8693,022,836

26,603,72415,190,387

217,342

601,721343,508259,656225,081256,797

2,188,3351,242,487

389,762

386,811339,513288,692277,261281,900

4,368,7361,284,241

607,104

988,532683,021548,348502,342541,697

6,557,0712,526,728

368

28795037543

147461711

65,050,616327,356,083

5,334,92727,642,731

7,619,91639,573,339

12,954,84367,216,070

3,3425,560

36,338,95765,950240,199332,910

20,086,620

3,068,0084,92116,09928,076

1,741,721

4,804,9966,7246,87910,844

2,126,579

7,873,00411,64522,97838,920

3,868,300

523236260535

57,064,636 4,858,825 6,956,022 11,814,847 1,203

$2,347,0621,905,1001,736,11711,126,660

17,114,939

4,822,121

9,735,05310,907,4557,286,2912,223,0764,507,54016,247,26625,059,600

80,788,402189,439,330

20,521,020808,526

2,287,323758,776

81,533,710

105,909,355

in

>

3H

o

M

oo

76

79

87

IV. Rubber and rubber goods; also celluloid, ivory, shell, andbone:

Boots, shoes, and garmentsBelting, hose, and tiresCelluloid, ivory, shell, and boneAll 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, etcAll other lumber and wood products

Total, lumber and wood products

VI. Paper, pulp, and products:

All paper, pulp, paper products, etc

Total, paper, pulp, and products

VII. Printing and publishing:General printing and publishingCombinations of paper manufacturing and printing

(when unable to ascertain true nature of business)Special processes and tributary industries, etc,

Total, printing and publishing

VIII. Chemicals and allied substances:Chemicals proper, acids and other compounds, etcPaints and varnishes, etcOils, vegetable and animal, etcPetroleum and mineral oil refining and productsSoapsFertilizersAll 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 products—

Glass manufacture, plate or window glass, etcCombinations of stone, clay, and glass manufacture.

Total, stone, clay, and glass products

2417976362

641

3,3661,175

532,139

6,733

1,676

1,676

7,202

1811,049

8,432

912664394420161229

3,144

5,924

1,4951,600

55234

3,681

82838122

196

1,47562524860

2,9S4

730

730

4,586

111689

5,386

3972931421348359

1,394

2,502

912799

26522

1,998

315,996944,017792,602

3,049,058

5,101,673

38,722,93817,641, 706

526,58413,619,823

70,511,051

44,881,837

44,881,837

107,008,990

3,918,02213,229,578

124,156,590

18,108,5387,591,2012,723,30351,613,8274,456,4141,122,66372,601,343

158,217,289

28,304,17120,300,342

20,413,723738,263

69,756,499

28,78182,86268,333268,033

448, 009

3,346,3121,518,092

74,9571,121,852

6,061,213

3,938,856

3,938,856

8,516,776

329,4751,075,579

9,921,830

1,537,825659,752232,563

4,857, 839370,62696,968

6,555,216

14,310,789

2,441,2171,702,681

1,808,24863, 744

6,015,890

17,34388, 88367,120194,113

367,459

2,416,3221,642,524

69,6601,057,354

5,185,860

3,645,206

3,645,206

15,569,184

463,4041,228,94S

17,261,536

1,883,504557,30197,968

2,257,697618,66757,341

9,814, 595

15,287,073

2,283,1211,883,342

1,803,49845,777

6,015, 738

46,124171,745135,453462,146

815,468

5,762,6343.160,616144,617

2,179,206

11,247,073

7,584,062

7,584,062

24,085,960

792,8792,304,527

27,183,366

3,421,3291,217,053330,531

7,115, 536989,293154,309

16,369,811

29, 597,862

4,724,3383,586,023

3,611,746109,521

12,031,628

1615138240

445

1,89155029

1,279

3, 749

946

946

2,616

70360

3,046

51537125228678170

1,750

3,422

583801

28712

1,683

647,20956,033,2502,228.85342,652, 423

101, 561,735

76,359,11411,271,489

602,38131,986,903

120,219,887

49,178,592

49,178,592

22,995,964

514,3273,169,694

26,679,985

15,302,95210,165,29312,365,79833,274,178

892,2017,957,13752,923,506

132,881,065

7,841,79111,909,035

6,018,106' 490,861

26,259,793

Oin

o

oo

TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States—Continued.fcO

SerialNo.

91

92

93

94

95

9697

98

99

100

101102103

104

105

Industries.

MANUFACTURING—continued.

X. Metal manufacture:Metal products of iron and steel, or iron and steel and

other metals-Smelting from the ore, crude or refined metal pro-

duction, etcGeneral or stock products or forms made in foun-

dries or rolling mills, etcAgricultural machinery, steam appliances, con-

struction machinery, etcMetal-working and paper-making machinery, heavy

ordnance, rolling stock, safes, vaults, etcGeneral electric machinery, stationary and marine

engines, refrigerating machinery, etcMotor vehicles, and spare partsBoot and shoe machinery, typewriters and calcu-

lating machines, gas and electrical fixtures, etc.. .Metal furniture, ornamental iron work, sewing ma-

chines, etcFirearms, hardware, cutlery, hand and machine

tools, gauges, etcAll other metal products

Metal products, not iron or steel-Base metals, smelting and refining, etcAeroplanes complete, or partsPrecious metals, smelting, refining, etc

Total, metal manufactureXI. All other manufacturing concerns:

All other manufacturing, n. p. d.,1 etc

Grand total, manufacturing

CONSTRUCTION.

Excavation and construction under or upon the ground (notbuildings), etc

Totalnumberof corpo-rations.

100

2,574

1,479

782

5721,000

725

203

7845,823

74940

705

Number.

15,536

10,292

79,748

1,046

19

881

554

364

189251

296

122

2171,977

26715

316

Corporations reporting net income.

Net income.

$489,787

39,284,930

27,314,460

64,872,922

34,289,413148,230,008

22,324,357

2,650, '166

10,617,64763,830,286

16,739,785837,654

5,885,145

437,366,860

164,196,817

37,030

664

1,777,785,608

9,403,241

Income tax.

$43,973

3,252,013

2,377,408 |

5,794,285 i

3,292,41310,977,441 i

2,112,927

216,901

War profits. !and excess- Total tax.profits tax.

5,518,159

1,515,39060,738

510,765

36,561,169

14,474,387

151,035,132

700,413

$7,949

2,388,871

1,766,120

5,972,037

796,60533,426,298

921,084

275,479

1,539,8415,526,350

723,14766,223

336, 547

53,746,551

13,821,462

200,735,117

$51,922

5,640,884

4,143,528

11,766,322

4,089,01844,403,739

3,034,011

492,380

2,428, 59711,044,509

2,238,537126,961847,312

90,307,720

28,295,849

351,770,249

1,493,694 i 2,194,107

Corporations reportingno net income.

Number.

81

1,693

925

418

383749

429

81

5673,846

482 j25 i

389

10,068

6,026

42,718

382

Deficit.

$17,205,099

121,572,283

84,307,188

28,791,001

20,348,361164,353,S78

17,775,831

2,663,143

19,764,763156,798,339

22,909,602921,381

8,591,028

666,001,897

171,537,751

1,898,831,377

4,127,090

til

o

3QO

106 Jetty, dam, dry-dock, wharf, bulkhead, etc107 Railroad construction, pure or combined108 Shipbuilding, pure or combined109 Buildings and structures above ground, etc110 Equipping and installing machinery and equipment, as ele-

vators, carrier systems, etc111 Wrecking, razing, or moving (not marine)112 All other construction and contractors, n. p. d.1

Grand total, construction

TRANSPORTATION AND OTHER PUBLIC UTILITIES.

I. Rail transportation:113 Steam railroads114 Electric railroads115 All other railroads, n. p. d.,1 etc

Total, rail transportation

II. Water transportation:116 Ocean lines, transoceanic and coastal117 Lake, sound, bay, and river lines118 Marine salvage and wrecking119 All other water transportation, n. p. d.,1 etc

Total, water transportation.

III. Local transportation, cartage, and storage:120 Cartage and storage or warehouse and packing for trans-

portation121 Cab, livery, jitney bus companies, and automobile garages.122 Special food storage and packers for transportation, e tc . . .123 All other local transportation, n. p. d.1 „

Totai, local transportation, cartage, and storage

IV. Other public utilities and transportation, n. p. d.1124 Electric light and power companies125 Gas companies.126 Telephone and telegraph companies127 Water works128 Mutual telephones129 All other public utilities, n. p. d.,1 etc

Total, other public utilities and transportation

Grand total, transportation and other public utilities

1 N. p. d.~main business not precisely defined.

14459297

3,284

2,147101

3,283

10,361

609458394

1,461

7715013

1,313

1,553

3,0101,672640259

5, 5S1

1,900569

3,9491,459905

1,728

10, 510

19,105

8127104

2,028

1,21854

1,865

6,041

268211197

676

22894

604

719

1,747862412175

3,196

1,428391

2, 8811,085408

1,047

7, 240

11,831

2,393,996345,681

14,170,38013,943,594

5,800,275137,692

21,140,509

67,335,368

291,113,60733,843,15830,861, 445

355,818,210

11,482,3556,193,636

45, 70512,981,498

30,703,191

16,552,5436,105,3279,393,7477,502,139

39,553,756

61,207,29422, 008, 381113,040,51511,827,922

231 942187,480,240

395,796,294

821,871,454

206,07626,065

1,026,474957,759

351,7236,581

1,597,240

4,872,331

27, 910,7593,276,5322,909,373

34,096,664

1,069,289559,3683,923

1,013,120

2,645,700

1,301, 446381, 427836,921688,145

3,207,939

5,737,3432,033,64610,719,9721,044, 536

1 41517,382,916

36,919, 828

76, 870,131

219,30731.418

2,607,0301,530,332

567,5902,097

2,271,087

8,722,555

1,740,098570,914907,171

3, 218,183

559,648323.2313, 296

1,347,722

2,233,897

1,302,7231,242,06S393, 894354,376

3,293,001

2,017,0121,139, 6252,192, 504148.902

9,908,390

15,406,493

24,151,634

425,38357, 483

3,633, 5042,488,091

919,3138,678

3,868,327

13, 594, 886

29,650,8573,847,4463,816,544

37,314,847

1,628,937882, 5997,219

2,360,842

4, 879, 597

2,604,1691,623, 4951,230, 8151, 042, 521

6,501,000

7, 754,3553,173,27112,912,5361,193,438

1 41527, 291,306

52,326,321

101,021,765

6332193

1,256

92947

1,418

4,320

341247197

785

55619

709

834

1,26381022884

2,385

47217S

1, 068374497681

3,270

7,274

904,663372,006

11,557,3258,678,501

4,674,140428,925

20,764,701

51,507,351

202,585,94414,875,2349,039,955

226,501,133

8,401,6331,542,661

51, 54523,854, 855

33, 850, 694

6,035,2563,501,07012,392,198

623,532

22,552,056

2, 842,1962,070,6101,708,3641,343,32923S 933

32,261, 478

40,464,910

323,368,793

I I

H

OoK

Co

TABLE 9.—Corporation returns—Distribution of incomes oy industries for the United States—Continued.

SerialNo.

CO CO

f

133

134

135136137138

139140141

142

143

144145146

Industries.

TRADE.

Wholesalers and jobbers, including exporters, importers, etcDepartment stores, either wholesale or retail, or both _Retail stores, all other etcCommission trade, including commercial travelers and special

agents, etcAll other trade, n. p . d.,1 etc

Grand total, trade

SERVICE.I. Domestic service:

Restaurants, lunch rooms, etcHotels, board and lodging houses.Laundries, cleaning and dyeingAll other domestic service, n. p. d.,1 etc

Total, domestic service

II . Amusements:Theaters, or theatrical organizations, etcMoving picturesAll other amusements

Total, amusements

III . Professional and other services:Business services, advertising, appraisers, auditors, ac-

tuaries, etcEducational service, including art, colleges, schools, libra-

ries, etc., teachers, etcCurative services physicians, surgeons, etcLegal services, lawyers, patent attorneys, e t c . . .Engineering, mechanical design, invention, scientific re-

search, etc

Totalnumberof corpo-rations.

15,9651,219

40 202

2 39328,340

88 179

1 5461 Q402 501

218

6,205

4341 5272,257

4,218

1,799

9001,0531,084

887

Number.

6,930782

20 591

1 03513,471

42 809

8061 2361,672

138

3, S52

224843

1,166

2,233

989

518582789

186

Corporations reporting

Net income.

$120,038, S1470,074,540

191,880,427

18 090,832165,854,684

571,945,297

10,029,84228,874,63512,437,967

989,542

52,331,986

5,621,7318,141,953

13,305,762

27,069,446

7,486,837

3,281,4172,837,8885,287,678

818,802

Income tax.

Sr.), 909,9550,819,905

14 722 049

1 501 32913,325,381

46,279,219

675,3192 423 333

898,56873,234

4,070,454

464,536612 166

1,058,743

2,135,445

542,921

246,068192,134404,125

55,078

net income.

"War profits,arid excess-profits tax.

$10,169, S446,415,921

17 4 i i 150

1 213 28515,253,090

50,463,296

1,922,1322 740,0891,122,513

91,532

5, 870, 266

669,635897,119

1,639,307

3,206,061

904,941

334,231200,706308,660

61,420

Total tax.

$20,079,79913,235,82632 133 799

2 714 61428,578,477

96,742,515

2,597,4515 163 4222,021,081

164,766

9,946,720

1,134,1711,509,2852,698,050

5,341,506

1,447,862

580,299392,840712,785

116,498

Corporations reportingno net income.

Number.

9,035437

19 071

1 35814,869

45,370

740704829

80

2,353

210684

1,091

1,985

810

382471295

701

Deficit.

$234,270,82610,227,425

145,087,590

13,886,563223,355,939

626,828,343

5,315,0307,920,1972,671,115

888,025

16,794,367

2,250,1024,793,0365,812,484

12,855,622

4,901,141

2,168,2151,434,226

474,647

3,170,821

Ia

oo

147

148149150151152153154

155

150157158159160161162

163 ;

164

165

All other service, n. p. d.,1 etc

Total, professional and other service.

Grand total, service

2,957 1

Banking and related business:Bank, general, n. p. d. or private bankersNational banksState banksTrust companies, or bank and trust companiesLoan companies, etcStock and bond brokersReal estate, loan, and insurance agents, realty holding and

development companies '.Holding and leasing realty, not realty business, etc

Total, banking and related business.

I I . Insurance companies, not agents:Life insurance, stock, and mutua l companiesAccident, stock companies onlyFire, stock companies onlyMarine, st ock 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., and combinations of I and IT, 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

Inactive concerns

Grand total, all other concerns..

G rand total

1,8417,980

16,1122,5822,553

754

10,99135,107

77,920

34039

24227

5819

772

S2,858

2,87927,780

30,659

1,545

8,680 4,609

19,103 | 10,694

1,2316,364

12,8532,1151,925

325

6,34420,136

51, 293

26524

1369

2486

422

5,758,500

25,471,122

370,548

1,810,874

104,872,554 8,016,773

360,040 f 730,588 | 1,412

2,169,998 | 3,980,872 | 4,071

11,252,325 | 19,269,098 | 8,409

3,176,453163,802,80698,588,331

104,052,19923,971,1814,783,588

25,248,263150,250,617

573,873, 438

71,615,9911,622,6687, 226,603

768,4967,962,520

9,32138,592,229

2,010 1,110 I 127,797,828

54,122

1,201

1, 201

37,625,539

739,296, 805

27,088,612

27,088,612

356,397 | 171,239 | 4,336,047,813

145,36512,153,4736,359,5327,680,4962,033,057

377,402

1,666,33512,055,197

2,6943,706,1222,801,7093,104,102

814,900394,030

992,9764,704,310

42,470,857 I 16,600,843

6,786,880118,330523,14291,442

703,178192

3,212,967

42,73419,695

151,3078,5518,512

1,003,614

11,430,131 j 1,234,413 12,670,544 |

228,05915,859,5959,161,241

10,784,5982,847,957

771,432

2,659,31116,759,507

59,071,700

6,829,614138,025674,44999,993

711,690192 I

4,216,581

6101,6163,259

467628429

4,64714,971

26,627

3,149,420 | 1,379,928) 4,529,348 | 1,209

3,075,506

3,075,506

366,443,621

1,858,643

1,858,643

335,131,811

4,934,149

4,934,149

701,575,432

1,67827,780

29,458

4,139,99$

16,289,046

45,939,035

3,016,40720,117,03619,038,9888,951,9796,089,6858,251,893

28,928,99775,231,675

169,626,660

7515106183333

350

2,3,11,2,81,

40,

567,399184,647731,440663,379397,488233,904675,172

51,085,824

65,509,71210, 761

05,520,473

185,158 j 3,878,219,134

1 N. p. d.—Main business not precisely defined.

TJ1

142,453,429 -4

; g.57,056,408 j 10,215,184 I 70,271,592 I 28.730 j 363,105,913 &

66 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories.

[Income returned for the calendar year ended Dec. 31,1921.]ALABAMA.

Industrial groups.

Agriculture and related in-dustries

Mining and a uarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts.

Printing and publishingChemicals and alliedsubstances

Stone, clay, and glassproducts

Metal and metal prod-ucts

All other manufacturingindustries

Total manufacturing.

ConstructionTransportation and other

public utilities iTradePublic service—Professional,

amusements, hotels, etc..Finance, banking, insur-

ance etc.Combinations — Predomi-

nant industry not ascer-tainable.

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

62189

106

48

2

168

149

GG

33

89

25

51

125977

152

763

24149

3,079

Corporations reporting net income.

Num-ber.

3171

43

17

1

59

29

24

13

18

12

216

27

69410

98

493

10

1, 425

Netincome.

$89, 4981,502,415

647,413

1,955,548

36

1,043,305

447, 584

151,985

98, 012

? i,352

<1,673

4, 840, 90S

169,922

381,0772,210,933

357, 940

3,196,410

53,533

12,802,636

Incometax.

$5,385130,668

47,275

173,265

90,948

33,882

9,821

7,328

34,787

7,916

405, 222

12,125

28,185161,894

22,445

219,777

3,663

989,364

Warprofits

andexcessprofitstax.

$9,40184,785

110,658

200,721

34, 835

77,411

1,238

4,292

22,228

7,706

459,089

9,078

19,65576,386

13,647

120,081

1,364

793,486

Totaltax.

114,786215,453

157,933

373,986

125,783

111,293

11,059

11,620

57, 015

15,622

864,311

21,203

47,840238,280

36,092

339,858

5,027

1,782,850

Corporationsreporting nonet income.

Num-ber.

31118

63

31

1

109

]

20

42

20

71

13371

24

56567

54

270

14149

1,654

Deficit.

$319,3181,080,329

547,933

1,473,543

6,001

2,271,741

3,22460,604

927,123

106,667

6,852,227

75,257

12,324,320

412,697

1,005, 8364,725,589

160, 784

1,243,926

1,910,683

23,183,482

ALASKA.

Agriculture and relatedindustries

Mining and quarryingManufacturing:

Food products, liquors,.and tobacco

Textiles and textileproducts

Leather and leatherproducts..

Rubber and rubbergoods....

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

products

124

14

4

12

1

1

1

$1,34312,073

451

1,645

1,624

$841 $84122

13

3

2

$38,630

230,234

36,866

6,257

1 Data incomplete. (See text page 10.)

STATISTICS OF INCOME. 67

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

ALASKA—-Continued.

Industrial groups.

Manufacturing—Contd.Metal and metal prod-

uctsAll other manufacturing

industriesTotal manufacturing-

ConstructionTransportation and other

public utilitiesl

TradePublic service—Professional

amusements, hotels, etc..Finance, banking, insur-

ance, etcCombinations — Predomi-

nant industry not ascer-tainable

Inactive concernsTotal

Totalnum-berof

cor-pora-tions.

21

1

9

23

6

25

11

121

Corporations reporting net income.

Num-ber.

3

614

3

16

45

Netincome.

$3, 720

48,460106,758

8,298

49,106

229 758

Incometax.

Warprofits

andexcessprofits

tax.

1 .$3,889 $2,5468 013 2 425

349

2,182

15 274

44

1,087

7,112

Totaltax.

$6,43511,448

393

3,269

22,3S6

Corporationsreporting nonet income.

Num-ber.

18

1

39

3

9

11

76

Deficit.

$273,357

447

30,22145,070

3,113

8,566

399,404

ARIZONA.

Agriculture and related in-dustries ..

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods '.

Lumber and wood prod-ucts ..

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

ucts.All other manufacturing

industries .Total manufacturing.

Construction.Transportation and other

public utilities *TradeP u b l i c service-—Profes-

sional, amusements, ho-tels, etc.

Finance, banking, insur-ance, etc...

Combinations—Predomi-nant industry not ascer-tainable.

Inactive concernsTotal

103288

32

2

1

11

122

2

9

6

2

88

15

67280

64

251

16400

1,572

1415

16

2

c

7

2

4

2

1

39

HI

2892

37

134

7

$62,033170,653

268,012

210,110

34,515

35,916

1,909

9.096

113,232

22,495

965,285

37,301

343,851471,574

124,214

705,560

123,402

376 2 733 X73

U, 02414,356

23,740

10,390

2,713

2,828

502

9,254

1,610

$3,392274

15,601

43,225

3,131

2,805

17,080

4,398

57,037| 86,240

2 076| 2 845

28,36231,374

7,717

49,501

10,819

205,329

23,46721,340

5,726

23,265

166,549

$7,41614,630

39,341

59,615

5,844

5,633

502

26,334

6,008

143,277

4,921

51,82952, 714

13,443

72,829

10,819

371,878

89273

16

1

6

115

4

1

49

5

39188

27

117

9400

1, L96

$1,936,9115,352,946

292,367

1,970

453,395

2,83596,030

23,889

32,656

1,190

904,332

32,642

236,9072,084,854

83,279

1,134,446

29,53720

11,795,874

1 Data incomplete. (See text page 10.)

68 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

ARKANSAS.

Industrial groups.

Agriculture and related in-dustries .

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts.

Rubber and rubbergoods

Lumber and wood prod-ucts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

ucts.All other manufacturing

industries

Total manufacturing.ConstructionTransportation and other

public utilities iTrade .Public service—Profes-

sional, amusements, ho-tels, e tc . .

Finance, banking, insur-surance, etc . .

Combinations—Predomi-nant industry not ascer-tainable

Inactive concernsTotal

Totalnum-berof

cor-pora-tions.

133127

86

7

2

1

149

138

29

13

21

11

358

24

120789

80

651

2180

2,383

Corporations reporting net income.

Num-ber.

6238

46

4

1

48

26

10

7

8

3153

12

81360

58

505

6

1,275

Netincome.

$397,148363,915

482,657

43,616

5,062

1,379,521

214,396

88,806

51,234

40,070

45,885

2,351,247

46,983

1,003,6221,893,938

500,454

2,908,436

19,750

9,485,493

Incometax.

$25,02521,608

34,292

3,774

306

123,287

16,592

7,638

3,788

2,399

3,919

195,995

2,293

84,853129,135

39,187

195,667

1,251

695,014

Warprofits

andexcessprofits

tax.

$58,90080,785

54,197

2,223

80,303

17,414

4,048

2,195

260

2,821

163,461

946

103,23688,656

43,361

51,586

590,931

Totaltax.

$83,925102,393

88,489

5,997

306

203,590

34,006

11,686

5,983

2,659

6,740

359,456

3,239

188,089217,791

82,548

247,253

1,251

1,285,945

Corporationsreporting nonet income.

Num-ber.

7189

40

3

2

101

112

19

6

13

8

Deficit.

$571,103975,198

368,451

29,697

35,698

2,017,531

12,35238,049

552,904

119,702

130,704

137,337

205 3,442, 425

12

39429

22

146

1580

1,108

114,658

1,592,3404,756,527

34,285

525,922

124,173

12,136,631

CALIFORNIA.

Agriculture and related in-dustries 1,209 479 $5,642,659

Mining and quarrying 1,368 340 26,110,686Manufacturing:

Food products, liquors,and tobacco 583 280 11,320,006

Textiles and textileproducts 151 85 1,530,356

Leather and leatherproducts 43 26 3,575,979

Rubber and rubbergoods 22 10 168,660

Lumber and wood prod-ucts 175 101 4,296,917

Paper, pulp, and prod-ucts 36 25 2,816,132

Printing and publishing 286 209 6,020,940Chemicals and allied

substances 203 94 13,110,734Stone, clay, and glass

products 113 70 4,335,212Metal and metal prod-

ucts 458 212 2,760,600

* Data incomplete. (See text page 10.)

$444,6772,380,237

941,305

120,637

355,566

14,749

389,336

271,713455,054

1,238,084

371,710

211,896

$465,7981,714,229

1,580,628

67,548

114,839

6,624

207,428

121,6181,144,967

430,242

502,983

328,902

$910,4754,094,466

2,521,'

188,185

470,405

21,373

596,764

393,3311,600,021

1,068,326

874,693

540,798

730 $12,920,8071,028 13,019,730

303

66

17

12

74

11

77

109

43

246

14,005,252

1,189,856

645,120

269,149

2,650,873

99,623369,784

2,060,629

531,574

5,865,795

STATISTICS OF INCOME. 69

TABLE 10.—Corporation returns—Distributioii by industrial groups, for States andTerritories—Continued.CALIFORNIA—Continued.

Industrial groups

Manufacturing—Contd.All other manufacturing

industries

Total manufacturing.

ConstructionTransportation and other

public utilitiesl

TradePublic service — Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns .

Total ..

Totalnum-berof

cor-pora-tions.

313

2,383

307

7832,836

911

3,959

1421,283

15,181

Corporations reporting net income.

Num-ber.

122

1,234

182

4371,705

576

2,390

54

7,397

Netincome.

$1,822,732

51,748,268

6,121,585

24,001,41036,121,299

7,735,215

35,282,841

1,410,319

194 184,282

Incometax.

S142,796

4,512,846

350,388

2,180,5972,978,643

605,213

2,656,136

122,290

Warprofits

andexcessprofits

tax.

$237,552

4,743,331

2,253,427

1,341,4533,612,580

939,729

1,139,152

86,578

16,231,027 16. 296. 277

Totaltax.

$380,348

9,256,177

2,603,815

3,522,0506,591,223

1,544,942

3,795,288

208,868

32 527,304

Corporationsreporting nonet income.

Num-ber.

191

Deficit.

$2,613,533

1,149| 30,301,188

125

3461,131

335

1,569

881,283

7,784

2,282,084

8,626,19320,274,173

2,239,868

17,365,875

1,519,801

108,549,719

COLORADO.

Agriculture and related in-dustries .

Mining and quarryingManufacturing:

Foodproducts, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts ..

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities1

TradePublic service — Profes-

sional, amusements, ho-tels, etc . . .

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns

Total

2591,031

189

34

11

7

26

3

84

52

48

96

81631

70

2111,357

332

1,445

471,176

6,559

59172

87

17

5

1

15

1

58

16

24

29

2828 L

43

105664

196

800

20

2,340

$291,30410,092,360

1,968,579

36,406

11,539

1

117,746

3,3341,046,827

3,506,081

1,906,111

88,138

153,326

8, 838,088

191,717

3,275,3114,750,523

1,241,069

5,257,128

103,545

34,041,045

$23,613759,297

161,018

1,727

246

9,233

133

76,886

347,093

165,825

4,966

11,357778,484

11,405

315,130352,480

90,763

376,941

8,149

2,716,262

$9,9392,070,685

220,070

495

3,102

200,767

24,362

202,703

3,714

2,087

$33,5522,829,982

381,088

2,222

246

12,335

133

277,653

371,455

368,528

8,680

13,444657,300 1,435,784

11,690

16,884269,511

134,765

77,747

3,248,521

23,095

332,014621,991

225,528

454,688

8,149

5,964,783

200859

102

17

6

6

11

226

36

24

67

53

350

27

106693

136

645

271,176

4,219

$2,269,4547,258,080

15,862,493

326,987

70,458

36,837

336,356

11,664108,170

166,039

159,597

930,370

369,989

18,378,960

70,353

94,258,5695,814,941

419,896

2,537,308

3,536.744151

L34,544,456

1 Data incomplete. (See text page 10.)

70 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

CONNECTICUT.

Industrial groups.

Agriculture and relatedindustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber a n d w o o dproducts

Paper, p u l p , a n dproducts

Printing and publish-ing

Chemicals and alliedsubstances

Stone, clay, and glassproducts

Metal a n d m e t a lproducts

Ail other manufactur-ing industries

Total manufacturing .

ConstructionTransportation and other

public utilities l

TradePublic service — Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns

Total .

Totalnum-berof

cor-pora-tions.

Corporations reporting net income.

ber.

130

204

19;

20

39 j

48

117

58

47

534

230

l,44f>

236

2141,274

318

846

471406 .

78

112

7

7

20

22

79

29

23

182

82

Netincome.

$513,076210,466

1,013,313

6,236,216

74,794

175,755

165,425

668,732

1,469,587

1,021,973

338,319

10,549,378

4,007,233

Incometax.

641

120

158622

175

578

27

25,720, 725

4,899 2,369

868,976

7,474,5005,200,179

954,523

14,273,279

0,443

55,306,167

$47,39819,132

80,902

558,344

6,397

14,766

12,'

57,387

119,784

92,506

27,565

947,683

371,684

2,289,963

~~6l7lOO

710,599405,468

71,315

1,058,415

5,910

4,669,300

Warprofits

andexcessprofitstax.

$26,2179,608

117,851

452,174

1,720

21,473

28,237

197,067

61,956

22,041

726,038

381,471

Totaltax.

$73,61528,740

198,758

1,010,518

8,117

36,239

22,933

85,624

316,851

154,462

49,606

1,673,721

753,155

2,020,016| 4,309,979

110,391

192,549327,361

46,774

108,336

260

2,841,512

171,491

903,148732,829

118,089

1,166,751

6,170

7,510,812

Corporationsreporting nonet income.

Num-ber.

20

52

92

12

13

19

26

38

29

24

352

148

116

56652

143

20406

2,530

Deficit.

$630,357178,473

967,742

6,826,491

761,267

1,956,269

213,178

632,190

242,155

141,108

254,460

23,321,577

4,268,884

39,585,321

1,778,158

15,617,3156,100,093

980,143

2,248,611

465,231

67,583,702

DELAWARE.

Agriculture and relatedindustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, p u l p , a n dproducts

Printing arid publishing.Chemicals and allied

substancesStone, clay, and glass

productsMetal and metal

products 26

10

$5,854120,039

288,622

1,329,919

74,608

17,354

62,800126,r""

53,613

86,436

680,072

$11,1SS

23,801

111,019

5,637

1,118

4,77310,641

4,409

8,211

54,620

$4,305

30,134

211,736

13,280

2,1706,968

78,556

$15,493

53,935

322,755

18,917

1,118

6,94317,609

4,409

8,211

133,176

$688,9913,315,264

1,227,819

86,711

514,319

179,806

197,389

6,43314,374

183,735

33,699

1,577,6091 Data incomplete. (See text page 10.)

STATISTICS OF INCOME. 71

TABLE 10.—Corporation returns—Distribution by industrial groups, for £Territories—Continued.

States and

DELAWARE—Continued.

Industrial groups.

Totalnum-berof

cor-pora-tions.

Manufacturing—Contd.All other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities l

TradePublic service — Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nan t industry not as-certainable

Inactive concerns

Total .

Num-ber.

20

178

26

25177

59

243

12119

Corporations reporting net income.

27.

141

Netincome.

Incometax.

$328,396} $30,897

Warprofits

andexcessprofits

tax.

$8,220

3,047,908 255,126; 351,064

180,852

22,302474,090

95,888

2,063,060

14,515; 14,110

54," 905977

33,955

6,307

161,378

46,790l 3,6

3,433

27,576

1,308'

Totaltax.

$39,117

Corporationsreporting nonet income.

Num-ber, i Deficit.

10 $629,1

606,190 97 4,650,922

28,

SS,

188,

621

11920,975

75

918 383 6,056,783 487,134 456,701 943,8351 535! 13,526,704

15

1488

32

102

38,645

845,736808,984

482,031

2,675,081

DISTRICT OF COLUMBIA.

Agriculture and related in-dustries . . .

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and wood prod-ucts

Paper, pulp, and prod-ucts .

Printing and publishing.Chemicals and allied

substances -Stone, clay, and glass

productsMetal and metal prod-

uctsAll other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public util i t ies1

TradePublic service—Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations—Pred o m i -nant industry not ascer-tain able

Inactive concerns

Total

1028

37

10

2

5

357

20

7

26

23

190

60

70350

172

271

899

1,258

33

22

7

1

4

234

9

6

13

6

104

41

41215

124

181

4

716

1

1

2

4

9

3

20

$4-142

, 2 2 5

18

27,

160,, 1 2 2 ,

93

181,

64,

15,

, 9 1 0 ,

414

,915. ,593

, 4 3 3

637

?1P

, 2 1 1 ,

364031

126

030

895

781

178950

104

9S1

768

883

696

482

42038<>

630

9^6

960

$43 ,

105,

1,

14,87,

7,

14,

3,

2,36,

29,

535,383,

204

284,

19,

1,701,

398507

680

840

812

1W765

040

84?

847

802

750

184

285?6?

308

9?7

486

107

$2,1121,294

120,790

183

3,062

15,199195,950

16 757

38,517

2,530

1,265

394,253

58,134

338,857498,672

258 819

143,990

24,268

1,720.399

$64,

226,

1,

4,

29283,

23

53,

6

631,

87,

874,881,

463

428

43

3, 121,

801

470

023

874

3^1715

797

3W

377

067

003

318

142934

197

917

7v4

506

725

15

3

1

1

123

11

1

13

17

86

19

29135

48

90

499

542

1,

7,1

1,

11,

$37,226482,629

130,578

65,713

1,188

7,066

116 427127,538

29 697

259

614 543

186,230

279 239

129,138

433,6SS018,935

315 536

081,316

34 717

812,424

1 Data incomplete. (See text page 10.)

72 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for /States andTerritories—Continued.

FLORIDA.

Industrial groups.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

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-

uctsAll other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilitiesl

TradePublic service—Profes-

sional, amusements, ho-tels, etc .

Finance, banking, insur-ance, etc

Combinations—Pre domi-nant industry not ascer-tainable

Inactive concerns

Total. ..

Totalnum-berof

cor-pora-tions.

23629

130

8

1

130

72

66

23

34

34

498

57

159823

207

1,067

43353

3,472

Corporations reporting net income.

Num-ber.

769

74

2

55

45

17

14

16

17

240

33

93446

123

610

16

1,646

Netincome.

$420,58298,556

567,584

3,410

1,104,921

378,297

274,678

48,816

87,310

94,346

2,559,362

217,609

4, 757,7073,651,957

688,351

3,627,113

145,121

16,166,358

Incometax.

$32,4548,634

43,664

76

96,650

29,657

24,166

3,049

5,816

7,043

210,121

16,961

410,105281,029

44,986

229,185

12,422

1,245,897

Warprofits

andexcessprofitstax.

$16,2113,172

33,243

52,367

27,379

22,653

779

6,357

313

143,091

6,342

416,598242,065

40,313

111,161

1,569

980,522

Totaltax.

$48,66511,806

76,907

76

149,017

57,036

46,819

3,828

12,173

7,356

353,212

23,303

826,703523,094

85,299

340,346

13,991

2,226,419

Corporationsreporting nonet income.

Num-ber.

16020

56

6

1

75

27

49

9

18

17

258

24

66377

84

457

27353

1,826

Deficit.

$1,704,529143,818

1,023,111

75,838

1,582

3,045,201

69,116

458,320

61,140

136,612

320,665

5,191,585

502,072

1,329,7463,729,622

330,241

2,776,700

358,537

16,066,850

GEORGIA.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

P a p e r , p u l p , andproducts

Printing and p ublishing.Chemicals and alliedsubstancesStone, clay, and glass

productsMeta l and m e t a l

products1 Data incomplete. (See text page 10.)

17841

189

170

10

6

145

1577

134

63

62

5815

105

74

4

1

66

543

30

28

19

$4,27148,916

611,474

1,095,628

26,017

111,774

17,37352,306

15,846

52,715

13,659

12026

84

96

6

5

79

1034

104

35

43

$716,032261,298

931,845

7,258,924

82,347

156,313

3,055,070

409,368270,703

2,976,825

284,926

2,055,460

STATISTICS OF INCOME. 73

TABLE 10.—Corporation returns—Distribution by industrial groups,*for Slates andTerritories—Continued.G E O R GI A—C ontinued.

Industrial groups

Manufacturing—Contd.All other manufactur-

ing industries

Total manufacturing.

Construction.Transportation and other

public utilities *TradePublic service—Profes-

sional, a m u s e m e n t s ,hotels, etc

Finance, banking, insur-ance, etc. . .

Combinations—P redomi-nant industry not ascer-tainable.

Tnactive concerns

Total

Totalnum-berof

cor-pora-tions.

69

940

88

2371,424

164

1,301

32142

4,547

Corporations reporting net income.

Num-ber.

31

406

55

125453

92

851

12

2,067

Netincome.

225,209

Incometax.

18,012

12,601,992 1,097,847

392 502i 2£ 349

4,118,6474,002,301

656,247

7,821,871

1,012,367

31,036,614

385,870307,737

46,618

628,174

91,457

2,618,990

Warprofits

andexcessprofits

tax.

12,090

929,047

25,383

112,043363,811

67,240

194,112

78,798

1,790,683

Totaltax.

30,102

Corporationsreporting nonet income.

Num-ber.

38

:>, 020, 894 534

53 732 3:1

497,913671,548

113,858

822,286

170,255

4,409,673

112971

72

450

20142

2,480

Deficit.

673,751

18,155,532

472,098

3,674,48012,028,852

383,788

3,122,244

459,649

39,273,973

HAWAII.

Agriculture and related in-dustries .

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and productsproducts

Rubber and rubbergoods..

L u m b e r and woodproducts.

P a p e r , p u l p , andproducts

Printing and publishing.Chemicals and allied

substances...Stone, clay, and glass

products.M e t a l a n d metalproducts.

All other manufactur-ing industries

Total manufacturing.

Construction.Transportation and other

public utilities1 .TradeP u b l i c service—Profes-

sional, amusements, ho-tels, etc . .

Finance, banking, insur-ance etc

Combinations—P redomi-nant industry not ascer-tainable

Inactive concerns

Total

712

73

2

3

19

5

1

4

7

114

9

27167

24

136

928

587

241

31

1

3

13

3

1

2

4

58

6

1785

15

104

5

315

$2,057,2381,985

389,091

20,524

143,331

125,624

327,110

5,813

399,386

7,090

1,417,969

36,888

1,786,2482,565,115

138,348

1,823,281

757,865

10,584,937

$189,43065

26,407

1,852

10,565

8,904

28,862

381

39,593

101

116,665

2,201

162,999218,696

8,847

150,967

72,796

922,666

$128,038

84,309

35,224

22,031

33,965

1,495

177,024

2,970

141,80177,464

32,291

104,196

19,027

682,811

$317,46865

110,716

1,852

45,789

30,935

62,827

381

41,088

101

293,689

5,171

304,800296,160

41,138

255,163

91,823

1,605,477

471

42

1

6

3

56

3

10

9

428

272

$3,608,76819

3,145,365

1,299

9,302

340,705

\s 375

109,950

3,607,996

36,255

31,0241,079,130

22.639

208,408

99,803

8,694,042

i Data incomplete. (See text page 10.)

74 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued..

IDAHO,

Industrial groups.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilitiesl

Trade ..Public service — Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable.

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

118305

58

1

3

2

40

1

27

5

9

5

4155

12

108467

91

377

1261

1,706

Corporations reporting net income.

Num-ber.

2527

26

1

2

12

115

4

3

2

2

68

6

47182

49

192

5

601

Netincome.

863,030147,030

56,109

1,602

2,914

85,622

2,89444,866

268,813

6,308

41,494

2,311

512,933

7,728

208,158534,094

121,169

625,890

9,179

2, 229,211

Incometax.

$3.6/87,875

2,007

44

81

6,939

892,698

20,593

147

3,846

2

36,446

147

14,35627,005

5,362

27,656

320

122,845

Warprofits

andexcessprofitstax.

$61

400

56,720

57,120

7,7274,016

790

10,750

80,464

Totaltax.

$3,6787,936

2,007

44

81

6,939

893,098

77,313

147

3,846

2

93,566

147

22,08331,021

6,152

38,406

320

203,309

Corporationsreporting nonet income.

Num-ber.

93278

32

1

2

28

12

1

6

3

2

87

6

61285

42

185

761

1,105

Deficit.

$2,885,9481,058,451

160,630

114

946

2,355,392

21,906

20,781

26,649

708

702

2,587 828

120,184

448,9981,883,485

83,323

1,189,465

51,698

10,309,380

ILLINOIS.

Agriculture and related in-dustries 220 103 $406,128

Mining and quarrying 611 186 12,645,118Manufacturing:

Food products, liquors,and tobacco 888 480 37,857,382

Textiles and textileproducts 734 333 10,706,769

Leather and leatherproducts 126 47 2,201,830

Rubber and rubbergoods 31 8 140,044

Lumber and woodproducts 405 230 4,697,901

Paper, pulp, and prod-ucts 124 54 1,637,604

Printing and publishing 914 611 15,496,546Chemicals and allied

substances 495 228 21,458,296Stone, clay, and glass

products 264 145 5,303,775Metal and metal prod-

ucts 1,693 612 37,479,3421 Data incomplete. (See text page 10.)

f

$28,8391,037,878

3,333,364

907,770

178,356

10,993

396,536

127,4121,251,090

1,947,330

452,596

3,369,755

$8,4701,872,670

3,565,007

1,030,622

325,291

16,500

397,935

253,4772,159,958

1,677,686

511,638

2,061,772

$37,3092,910,548

6,898,371

1,938,392

503,647

27,493

794,471

380,8893,411,048

3,625,016

964,234

5,431,527

117425

408

401

79

23

175

70303

267

119

1,081

$3,935,1749,685,109

74,872,343

12,028,445

2,514,341

421,422

7,555,813

1,733,4812,535,284

4,387,921

1,448,643

73,495,516

STATISTICS OF USTCOMK. 75

TABLE 10.—Corporation returns—Distribution by industrial groups, for States

Territories—Continued.and

ILLINOIS—Continued.

Industrial groups.

Manufacturing—Contd.All other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities2

TradePublic service — Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

1,329

7,003

1,1416, 272

1,734

3,200

1611,301

Corporations reporting net income.

Num-ber.

3,367

452

713,069

1,003

2,422

65

Net

$20,380,669

157,360,158

78,804,44154,214,631

10,188,878

56,181,436

4,626,714

Incometax.

$1,755,474 Si, 813,115

13,730,676 13,813,001

491,649

7,541,1104,459,874

796,037

4,626,253

394,131

Warproiits

andexcessprofits

tax .

1,112,953

1,970,9665,053,782

881,951

2,907,098

581, 240

22,396 11,384 381,144,453 33,106,447J28,202,131 61,308,578J11,012 357,312,053

Totaltax.

$3,568,589

27,543,677

1,604,602

9,512,0769,513,656

1,677,988

7,533,351

975,371

Corporationsreporting nonet income.

Num-ber.

10 $20,620,507

424,203

731

778

1,301

Deficit.

3.636 201,613,716

301 2,720,395

32,345,97373,659,361

4,421,063

20,847,360

8,083,560342

INDIANA.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other manufactur-

ing industries

110333

416

94

23

23

309

46113

213

47

8

5

161

208

136

151

61

168 106

523! 165

350| 140

Total manufacturing.

ConstructionTransportation and other

public utilities1

TradePublic service — Profes-

sional, amusements, ho-hotels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not aseer-tainable

Inactive concerns

Total.

2,284

257

5732,302

512

2,259

9,397

$118,1992,332,929

5,521,302

1,574,719

41,089

238,699

3,686,204

390, 2942,328,793

1,711,160

2,884,996

20,449,018

2,995,522

l,072| 41,821, 796j

$6,661176, 736

463,936

115,863

2,511

17,719

305,284

32,551181,352

147,714

237,032

1, 808,156

259,934

3,572,052

174

3941,1.

1,686,510] 124,757

6,513,646'8,594,028|

557,214643,133

299|

1,726

4,991

1,507,148

14,230,486

363,406

$1,659333,046

554,110

210,900

5,563

53,066

393,618

20,805

278,806|

159,507

275,482

2,156,957

261,6634,370,477

S8,320509,782

1,018,046

326,763

8,074

70,785

698,902

53,356460,158

307,221

512,514

3,965,113

521,597

64220

203

47

15

18

148

19

57

75

62

358

210

$384,4984,662,608

3,349,003

770, 821

625,007

778,272

3,097,022

887,265381,525

1,351,842

1,001,840

24,953,171

4,701,597

199,601; 324,358

7,942,529| 1, 212J 41,897,365

83

427.874!539', 040!

985,0881,182,173

105,460 84,426' 189,886

1,046,038

32,160

244,696; 1,290,734

12,820 44,980

77,168,148 6,264,211] 6,213,639! 12,477,850

625, 353

1, 796,9911,152 10,458,990

179

21

533

729

4,406

633,375

5,762,172

776,337

66,997,689

J Data incomplete. (See text page 10.)

76 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.IOWA.

Industrial groups.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishing.Chemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities1

TradePublic service — Profes-

sional, amusements, ho-tels, etc. .

Finance, banking, insur-ance , etc

Combinations — Predomi-nant industry not ascer-tainable.

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

128194

379

44

12

11

69

10152

90

101

233

150

Corporations reporting net income.

Num-ber.

6151

215

15

32

5102

38

45

70

57

l,25l! 583

Netincome.

$346,057347,305

4,567,591

250,290

43,744

582,182

20,6181,286,700

490,876

1,139,884

1,168,382

641,382

10,191,649

141 7Q! 934 291

8472,338

402

2,766

59517

8,643

540971

204

1,982

23

4,494

3,089,5876,779,490

597,280

12,887,048

144,377

35,317,084

Incometax.

S30,20924,698

407,422

22,449

3,253

52,319

1,239105,087

41,122

102,035

103,659

54,010

892,595

63,902

267,532507,410

36,123

894,820

11,822

2,729,111

Warprofitsand"

excessprofitstax.

$10,35831,333

376,726

2,813

2,796

18,133

397102,216

65,387

58,499

34,825

29,155

690,947

179,630

28,436277,203

30,033

206,698

1,454,638

Totaltax.

$40,56756,031

784,148

25,262

6,049

70,452

1,636207,303

106,509

160,534

138,484

83,165

1,583,542

243,532

295,968784,613

66,156

1,101,518

11,822

4,183,749

Corporationsreporting nonet income.

Num-ber.

67143

164

29

8

11

37

550

52

56

163

93

668

62

3071,367

198

784

36517

4,149

Deficit.

$468,1701,439,561

3,486,329

663,970

170,378

1,492,855

1,366,875

89,104431,820

384,831

711,468

4,673,841

1,236,693

14,708,164

358,566

753,54212,590,986

882,722

6,468,670

280,12287

37,950,590

KANSAS.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products,liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishing.Chemicals and allied

substances ,Stone, clay, and glass

productsMetal and metal prod-

ucts1 Data incomplete. (See text page 10.)

33346

199

10

6

1

17

342

53

35

65

12106

117

6

8

132

21

20

23

$17,078842,579

3,936,846

22,835

231,477

4,989216,744

1,412,572

596,140

352,994

$56171,000

339,057

1,384

20,388

29914,945

126,970

54,423

29,960

25,548

466,519

499

19,440

12,790

67,588

21,778

22,884

$1,40896,548

805,576

1,8

29927,735

194,558

76,201

52,844

240

82

4

6

1

9

210

32

15

42

$444,7976,913,044

1,494,068

30,184

81,933

401,944

171,812

21,51028,517

1,243,480

86,361

STATISTICS OF INCOME. 77

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—C ontinue d.

KANSAS—Continued.

Industrial groups.

Manufacturing—Contd.All other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities 1

TradePublic service — profes-

sional, a m u s e n e n t s ,hotels, etc .

Finance, banking, insur-ance etc

Combinations — predomi-nant industry not ascer-tainable

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

47

478

46

4061,541

146

1,545

25183

4,749

Corporations reporting net income.

Num.,ber."

12

240

26

278844

85

1,252

9

2,852

Netincome.

$254,050

7,028,647

149,233

68,434,4094,154,641

367,610

6,537,039

18,357

87,549,593

Incometax.

$22,265

609,691

10,365

6,084,853277,286

33,992

416,513

798

7,505,059

Warprofits

andexcessprofitstax.

$17,836

629,334

16,770

6,534,042191,558

26,177

171,832

7,596,108

Totaltax.

$40,101

1,239,025

27,135

12,618,895468,844

60,169

588,345

798

15,101,167

Corporationsreporting nonet income.

Num-ber.

35

238

20

128697

61

293

16183

1,897

Deficit.

$720,498

4,945,705

205,581

841,3185,147,082

174,632

2,285,574

1,289,787

22,247,.52O

KENTUCKY.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-

Printing and publishing.Chemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other manufactur-

ing industriesTotal manufacturing.

ConstructionTransportation and other

public utilities *TradePublic service — profes-

sional, amusemen t s ,hotels, etc

Finance, banking, insur-ance, etc

Combinations — predomi-nant industry not ascer-tainable

Inactive concernsTotal

28580

300

58

19

4

119

4105

82

51

129

89960

89

3321,124

255

991

63335

4,757

10181

181

34

8

2

59

76

41

38

42

41522

58

200635

156

826

29

2,617

$7,6512,628,735

3,020,653

605,491

176,887

3,475

1,695,588

648,514

3,699,124

697,962

1,239,296

680,305

12,467,295279,307

2,616,6614,422,723

1,970,488

7,278,380

206,352

31,877,592

$54199,198

223,821

51,591

15,729

117

145,362

48,257

321,529

58,812

106,294

57,204

1,028,71619,136

227,258324,439

156,206

525,304

17,941

2,498,252

$332,363

203,534

46,205

13,355

152,416

63,643

484,064

52,698

95,157

53,8171,164, 889

10,311

117,400210,021

253,050

178,028

7,436

2,273,498

$54531,561

427,355

97,796

29,084

117

297,778

111,900

805,593

111,510

201,451

111,0212,193,605

29,447

344,658534,460

409,256

703,332

25,377

4,771,750

18399

119

24

11

2

60

429

41

13

87

48438

31

132489

99

165

34335

2,140

$167,08012,271,278

1,737,246

268,703

402,585

177,287

1,534,152

8,056115,196

1,466,258

114,124

4,492,955

2,596,28512,912,8473,166,181

835,0873,664,716

185,689

521,595

582,16039

34,306,672

1 Data incomplete. (See text page 10.)

60729°— 23 6

78 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

LOUISIANA.

Industrial groups.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing andpub lishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities J

Trade . .Public service—profes-

sional, amusements, ho-tels, etc.. .

Finance, banking, insur-ance, etc.. . .

Combinations — predomi-nant industry not ascer-tainable

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

276205

255

37

6

2

229

873

86

20

70

44

830

97

2081,267

169

945

43430

4,470

Corporations reporting net income.

Num-ber.

8574

123

20

2

1

94

145

20

13

32

19

370

55

118623

115

596

17

2,053

Netincome.

$384,861609,261

1,991,746

751,348

28,769

49

4,334,771

434573,095

140,618

85,648

259,631

153,080

8,319,189

379,451

3,302,8576,752,349

983,418

6,323,450

70,164

27,125,000

Incometax.

$26,81049,696

153,893

69,066

2,171

393,489

41,561

10,328

6,425

20,442

13,176

710,551

26,210

263,001558,239

71,970

502,680

4,710

2,213,867

Warprofits

andexcessprofitstax.

$23,15834,599

294,430

56,314

2,959

178,847

92,857

9,696

9,078

11,712

4,590

660,483

41,538

80,607425,645

123,878

300,658

1,502

1,692,068

Totaltax.

$49,96884,295

448,323

125,380

5,130

572,336

134,418

20,024

15,503

32,154

17,766

1,371,034

67,748

343,608983,884

195,848

803,338

6,212

3,905,935

Corporationsreporting nonet income.

Num-ber.

191131

132

17

4

1

135

728

66

7

38

25

460

42

90644

54

349

26430

2,417

Deficit.

$4,294,3824,594,463

8,395,029

244,386

62,439

64

5,723,507

185,01350,504

1,907,188

38,676

450,030

487,388

17,544,224

459,805

2,290,4537,707,531

453,614

2,443,670

342,845363

40,131,350

MAINE.

Agriculture and related in-dustries .

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and wood prod-ucts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

ucts* Data incomplete. (See text page 10,N

9273

106

64

43

136

1559

35

14

64

3814

32

40

24

44

842

16

9

29

$345,008312,333

375,536

5,195,719

2,925,864

311,464

5,416,132399,907

185,609

35,246

413?992

$27, 80129,264

29,302

420,148

250,478

23,457

478,38129,765

12,451

2,340

33,101

$19,7543,722

37,481

876,391

466,455

19,114

562,43149,236

48,112

576

31,670

$47,55532,986

66,783

1,296,539

716,933

42,571

1,040,81279,001

60,563

2,916

64,771

$8,815,173976,056

8,699,744

877,036

496,295

3,500,532

372,662102,772

3,158,180

39,059

446,042

STATISTICS OF INCOME. 79

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

MAINE—Continued.

Industrial groups.

Manufacturing—Contd.All other manufactur-

ing industries

Total manufacturing.

Construction.Transportation and other

public utilities 1TradePublic service—Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc...

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

57

593

69

326870

161

501

47262

2,994

Corporations reporting net income.

Num-ber.

30

274

45

231534

94

345

20

1,595

Netincome.

$333,578

15,593,047

203,837

7,045,4003,421,932

322,387

3,153,860

87,545

30,485,349

Incometax.

$30,287

1,309,710

11,501

675,451243,443

18,260

230,740

6,175

Warprofits

andexcessprofits

tax.

$5,840

2,097,306

21,586

70,083250,118

16,028

66,366

4,711

2,552,345 2,549,674

Totaltax.

$36,127

3,407,016

33,087

745,534493,561

34,288

297,106

10,886

5,102,019

Corporationsreporting nonet income.

Num-ber.

27

319

24

95336

67

156

27262

1,399

Deficit.

$1,180,182

18,872,504

227,610

2,171,8192,254,156

355,253

644,492

170,103

34,487,166

M A R Y L A N D .

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and tex tileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publish-ing

Chemicals and alliedsubstances

Stone, clay, and glassproducts

Metal and metal prod-ucts

All other manufactur-ing industries

Total manufacturing

ConstructionT r a n s p o r t a t i o n and

other public utilities:

TradePublic service—P ro fe s -

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns

Total.

53155

225

124

21

5

78

26

114

87

57

151

132

1,020

224906

258

1,010

43414

4,246

109

67

12

2

34

11

78

46

38

50

58

505

133415

150

689

22

2,073

$137,6422,180,931

1,739,662

2,590,121

278,682

10,:

745,036

194,181

1,194,442

2,112,149

907,252

1,662,883

695,720

12,131,017

588,991

9,680,1238,480,992

2,037,570

27,165,242

388,690

62,791,1

$13,652193,602

147,290

228,07S

22,529

916

65,114

15,813

94,212

191,637

80,903

144, 912

56,559

1,047,963

41,450

934,054745,948

157,622

2,471,032

32,786

5,638,109

$28698,111

115,293

270,237

30,343

36,515

5,379

147,146

156,670

67,141

140,783

56,600

1,026,107

51,103

168,80(3542,820

300,408

231,526

38,044

2,457,211

$13,938291,713

262,583

498,315

52,872

916

101,629

21,192

241,358

348,307

148,044

285,695

113,159

2,074,070

92,553

1,102,8601,288,768

458,030

2,702,558

70,830

8,095,320

37106

116

57

9

44

15

36

41

19

101

74

515

91491

108

321

21414

2,173

$287,6711,518,395

514,042

,521,637

680,765

35,619

894,271

244,870

185,957

907,219

485,752

928,776

,550,050

19,948,958

1,519,102

972,346196,888

1,054,106

4,422,190

840,98274

37,760,712

i Data incomplete. (See text page 10.)

80 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories.—Continued.

MASSACHUSETTS. .

Industrial groups.

Totalnum-berof

cor-pora-tions.

Num-ber.

Corporations reporting net income.

Netincome.

Incometax.

Warprofits

andexcessprofitstax.

Totaltax.

Num-ber.

Corporationsreporting nonet income.

Deficit.

Agriculture and related in-dustries.

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Kubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other manufactur-

ing industries

Total manufacturing

ConstructionTransportation and other

public utilities l

TradePublic service—P r o f e s -

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns

265234

385

883

636

74

191

185427

314

120

954

716

12461

174

491

289

31

95

59272

143

57

351

309

$16,244,5189,315,948

9,684,174

54,218,097

10,533,432

1,253,585

1,966,098

6,949,6,272,803

10,283,897

402,283

33,559,274

7,725,820

$1,494,675 $1,057,233850,172

791,708

4,836,956

856,676

105,327

171,208

626,206522,661

838,128

29,125

2,950,643

799,888

634,385

1,552,898

4,460,018

1,468,567

128,314

121,500

408,204709,857

1,888,134

29,862

3,627,904

653,771

$2,551,9081,484,557

2,344,606

9,296,974

2,325,243

233,641

292,708

1,034,4101,232,518

2,726,262

58,987

6,578,547

1,453,659

141173

211

392

347

43

96

126155

171

63

603

407

$2,885,1888,714,240

5,460,318

34,115,425

39,940,570

11,232,479

2,188,860

8,623,2051,898,991

6,415,495

3,740,810

29,431,814

10,831,764

4,885 2,271 142,849,454 12,528,526 15,049,029 27,577,555 2,614153,879,731

554

6064,151

936

2,178

115913

3912,094

520

1,414

39

2,041,456

27,938,55?31,974,831

6,934,071

39,477,577

1,034,133

150,670

2,754,5392,565,235

557,869

3,473,492

89,554

154,043

297,6553,660,378

772,079

748,306

101,373

304,713

3,052,1946,225,613

1,329,948

4,221,798

190,927

269

2152,057

416

764

76913

3,313,736

8,048,83825,221,630

3,053,963

44,704,569

668,052

Total. 14,837 7,199 277,810,546 24,464,732 22,474,481 46,939,213 7,638 250,489,947

MICHIGAN.

Agriculture and relatedindustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

ucts ,

28°154

440

120

4 2

H318

71293

147

110

1,089

10849

201

51

10

2

114

23

185

65

57

316

$1,585,9221,297,761

8,777,261

1,405,358

236,126

16,902

4,825,598

2,062,7666,265,428

8,807,394

2,178,256

139,002,184

$130,448115, T '

713,789

119,765

20,993

1,357

420,167

174,921432,216

769,600

177,965

$100,174108,880

1,228,986

152,404

22,954

505,297

204,5711,649,283

797,047

320,543

10,168,073 32,498,794

$230,622224,763

,942,775

272,169

43,947

1,357

925,464

379,492,081,499

,566,647

498,508

,666,867

174105

239

69

32

11

204

48108

82

53

773

$1,234,4473,034,950

7,948,660

2,159,362

4,365,931

95,538

8,947,023

3,932,650908,721

1,341,768

474,667

92,772,001

i Data incomplete. (See text page 10.)

STATISTICS OF INCOME. 81

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

MICHIGAN—Continued.

Industrial groups.

Manufacturing—Contd.All manufacturing in-

dustries ,

Totalnum-berof

cor-pora-tions.

413

Total manufacturing.

ConstructionTransportation and other

public utilitiesl

TradePublic service—P rofes -

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns

Total..

Num-ber.

3,056

383

4562,833

576

2,731

66889

11,426

Corporations reporting net income.

161

1,185

211

2761,277

292

1,786

25

5,209

Net

$9,429,229

183,006,502

2,286,456

11,662,42917,989,190

2,507,743

30,780,649

187,764

251,304,416

Incometax.

Warprofits

andexcessprofitstax.

$752,199 $1,617,422

13,751,045 38,997,301

156,258

1,102,2791,493,672

191,767

2,084,148

12,123

422,304

198,7431,500,326

210,907

1,239,352

33,479

19,037,623 42,811,466

Totaltax.

$2,369,621

52,748,346

578,562

1,301,0222,993,998

402,674

3,323,500

45,602

61,849,089

Corporationsreporting nonet income.

Num-ber.

252

1,871

~T72

1801,556

284

945

Deficit.

$4,143,657

127,089,978

1,549,601

16,463,40919,256, 872

1,829,878

9,825, 849

210,05850

6,217180,495,092

MINNESOTA.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publish-ing

Chemicals and alliedsubstances

Stone, clay, and glassproducts

Metal and metal prod-ucts

All other manufactur-ing industries

Total manufacturing

ConstructionTransportation and other

public utilities1

TradePublic service — Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns ,

Total..

159265

569

90

18

5

120

15

217

84

98

232

192

1,640

201

3982,312

341

3,074

95692

9,177

355

43

6

1

56

7

140

40

54

79

81

2631,169

202

1,924

41

4,710

$398,7011,254,244

8,330,991

664,037

89,469

88

1,744,321

482,810

2,381,800

1,543,600

891,273

906,576

1,262,332

18,297,297

1,118,391

15,521,21711,953,307

1,078,559

11,603,321

386,639

61,611,676

$31,550108,968

655,682

51,520

8,137

152,179

41,966

198,783

134,419

69,989

73,898

106,258

1,492, 831

80,662

1,372,137986,147

78,647

836,155

32,609

5,019,706

$8,360102,210

1,381,464

93,642

40,353

25,190

144,350

165,652

118,175

78,270

89,142

2,136, 238

127,472

319,006598,825

34,243

116,605

14,085

3,457,044

$39,910211,178

2,037,146

145,162

8,137

192,532

67,156

343,133

300,071

188,164

152,168

195,400

3,629,069

208,134

1,691,1431,584,972

112,890

952,760

46,694

8,476,750

105185

214

47

12

4

64

8

77

44

44

153

111

778

86

1351,143

139

1,150

54692

4,467

$1,495,7041,916,031

4,354,863

1,885,604

1,102,148

243,946

3,988,716

334,651

471,724

637,246

259,730

6,272,053

3,756,780

23,307,461

852,708

12,291,21920,196,036

579,012

7,519,46D

552,155111

68,709,897

i Data incomplete. (See text page 10.)

82 STATISTICS OF INCOME,

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.MISSISSIPPI.

Industrial groups.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leather

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts.

Printingandpublishing.Chemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other manufacturing

industries

Total manufacturing.

ConstructionTransportation and other

utilities1

TradeP u b l i c service—Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations—Predomin-ant industry not ascer-tainable

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

748

75

13

1

112

21

35

10

13

7

2S7

12

88556

60

428

1124

1,548

Corporations reporting net income.

Num-ber.

474

42

5

32

17

12

3

2

5

118

8

62250

37

286

7

819

Netincome.

$119,8075,055

319,954

67,890

1,159,210

41,924

102,322

16,658

18,563

191,152

1,917,673

24,457

785,6701,080,352

89,993

1,141,646

22,602

5,187,255

Incometax.

$4,696183

22,200

5,789

102,050

1,385

8,907

960

1,482

16,774

159,547

1,190

68,14365,000

4,097

65,333

1,470

369,659

Warprofits

andexcessprofits

tax.

$2,76984

35,656

72,887

192

411

1,202

802

29,917

141,067

1,248

66,27520,055

2,534

12,612

340

246,984

Totaltax.

$7,465267

57,856

5,789

174,937

1,577

9,318

2,162

2,284

46,691

300,614

2,438

134,41885,055

6,631

77,945

1,810

616,643

Corporationsreporting nonet income.

Num-ber.

274

33

8

1

80

4

23

7

11

2

169

4

26306

23

142

424

729

Deficit.

$292,08719,481

279,319

768,809

2,094

3,088,938

14,624

655,009

36,091

67,368

56,747

4,968,999

75,542

163,3362,854,893

46,185

949,091

14,592

9,384,206

MISSOURI.

Agriculture and related in-dustries 166 50 $479,755

Mining and quarrying 552 136 2,786,420Manufacturing:

Food products, liquors,and tobacco 495 249 20,997,526

Textiles and textileproducts 250 118 2,032,123

Leather and leatherproducts 80 39 5,418,534

Rubber and rubbergoods 20 4 7,095

Lumber and woodproducts 193 87 3,251,224

Paper, pulp, and prod-ucts 45 26 716,824

Printingandpublishing. 328 217 3,654, iChemicals and allied

substances 233 119 5,694,582Stone , clay, and glass

products 123 63 1,474,501Metal and metal prod-

ucts 433 161 6,198,0401 Data incomplete. (See text page 10.)

$41,174233,099

1,815,753

180,788

507,251

1,222

278,803

58,725271,r~~

416,137

132,284

541,396

$32,595142,127

1,662,119

117,481

267,148

113,682

68,949647,214

1,355,823

29,917

402,068

$73,769375,266

3,477,872

298,269

774,399

1,222

392,485

127,674919,200

1,771,960

162,201

943,464

116416

246

132

41

16

106

19111

114

60

272

$969,0749,730,900

8,093,858

2,136,959

2,861,824

550,565

2,424,647

364,4571,307,754

3,6

641,414

9,876,753

STATISTICS OF INCOME. 83

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Co ntinue d.

MISSOURI—Continued.

Industrial groups.

Manufacturing—Contd.All other manufactur-

ing industries

Total manufacturing.

Construction..Transportation and other

public utilitiesl

TradePublic s e r v i c e—Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations—P redomi-nant industry not ascer-tainable

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

379

2,579

376

5473,537

733

4,358

93794

13,735

Corporations reporting net income.

Num-ber.

146

1,229

208

3541,839

407

3,071

44

7,338

Netincome.

$3,190,523

52,635,041

1,234,558

16,861,36427,814,113

3,209,858

23,658,966

700,377

129,380,452

Incometax.

$277,081

4,481,426

79,349

1,602,7452,285,170

245,597

1,794,441

54,653

10,817,654

Warprofitsand

excessprofits

tax.

$182,820

4,847,221

146,129

356,9492,454,599

246,470

481,305

98,778

8,806,173

Totaltax.

$459,901

9,328,647

225,478

1,959,6944,739,769

492,067

2,275,746

153,431

19,623,827

Corporationsreporting nonet income.

Num-ber.

233

1,350

168

1931,698

326

1,287

49794

6,397

Deficit.

$4,319,344

36,250,461

919,079

2,423,97127,170,369

1,045,172

8,458,871

3,231,722

90,199,619

MONTANA.

Agriculture and related in-dustries... .

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and l ea therproducts

Rubber and rubbergoods

Lumber and woodproducts

Pape r , p u l p , andproducts...

Printing and publish-ing

Chemicals and" alliedsubstances

Stone, clay, and glassproducts

Meta l and m e t a lproducts

All other manufactur-ing industries

Total manufacturing.

C onstructi onTransportation and other

public utilities iTradePublic s e r v i c e—profes-

sional, amusements, ho-tels, etc....

Finance, banking, insur-ance, etc...

Combinations — Predomi-nant industry not ascer-tainable..

Inactive concerns

Total....

289412

79

3

2

18

54

11

14

15

13

209

37

134958

173

878

32660

3,782

5565

35

1

6

27

3

7

5

5

89

23

70371

77

416

17

1,183

$98,446483,403

81,507

787

40,296

95,248

39,051

11,594

9,159

14,095

291,737

103,492

1,964,2881,193,733

375,377

1,522,810

71,115

6,104,401

$4,24939,563

3,417

3,092

5,801

2,693

672

406

845

16,926

6,364

189,17470,123

28,660

97,176

5,425

457,660

$18231,539

2,564

650

3,566

611

85

7,476

9,254

5,36614,919

21,254

19,584

494

110,068

$4,43171,102

5,981

3,742

9,367

3,304

757

406

845

24,402

15,618

194, 54085,042

49,914

116,760

5,919

567,728

234347

44

3

1

12

27

8

7

10

8

120

14

64587

96

462

15660

2,599

$3,139,3472,586,482

1,023,669

13,270

5,996

131,774

176,775

39,654

26,657

63,498

20,410

1,501,703

64,326

407,1574,308,046

541,932

1,788,047

60,090708

14,397,838

1 Data incomplete. (See text page 10).

84 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

NEBRASKA.

Industrial groups.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and l ea the rproducts

Rubber and r u b b e rgoods

L u m b e r and woodproducts

P a p e r , p u l p , andproducts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMeta l and m e t a l

productsAll other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilitiesl

TradePublic s e r v i c e—Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc...

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

9670

158

16

6

8

14

487

37

33

64

52

479

72

3391,628

199

1,704

39466

5,092

Corporations reporting net income.

Num-ber.

3516

67

8

1

2

9

53

14

15

21

22

212

49

244631

il5

1,131

14

2,447

Netincome.

$221,456141,816

2,478,892

12,203

6,602

20,866

142,469

1,108,112

658,597

80,228

204,328

207,860

4,920,157

603,861

1,836,7224,093,037

496,144

5,859,524

305,605

18,478,322

Incometax.

$9,80212,182

217,990

467

470

1,687

12,439

94,661

58,914

5,247

17,957

18,368

428, 200

45,987

160,261306,854

33,130

448,752

28,692

1,473,860

Warprofits

andexcessprofitstax.

$5,45310,885

192,349

17

282

5,335

95,093

42,414

1,732

11,944

15,146

364,312

74,780

10,581169,807

21,613

103,185

10,444

771,060

Totaltax.

$15,25523,067

410,339

484

752

1,687

17,774

189,754

101,328

6,979

29,901

33,514

Corporationsreporting nonet income.

Num-ber.

6154

91

8

5

6

5

434

23

18

43

30

792,512| 267

120,767

170,842476,661

54,743

551,937

39,136

2,244,920

23

95997

84

573

25466

2,645

Deficit.

$1,016,417365,587

1,997,336

2,281,894

184, 757

232,902

80,580

27,497202,245

239,519

81,645

883,178

396,847

6,608,400

72,007

544,20810,362,644

353,926

4,558,490

272,987

24,154,666

NEVADA.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts...

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts...

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

ucts

69409

20

4

114

4

1

4

1238

5

15

1

1

2

$58,20995,535

32,415

20,83520,390

58

22,052

7,600

$3,8577,666

2,557

1,4851,255

1,610

527

$2,5031,413

110

2,701441

3,955

108

$6,3609,079

2,667

4,1861,696

5,565

635

57371

15

4

9

3

2

$1,683,2531,499,952

119,046

269,906

14,768

936

1,703

i Data incomplete. (See text page 10.)

STATISTICS OF INCOME. 85

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

NEVADA—Continued.

Industrial groups.

Manufacturing—C ontd.All other manufactur-

ing industries

Total manufacturing.

Construction. . .Transportation and other

public utilities l

Trade . . .Public service—Profession-

al, amusements, hotels,etc

Finance, banking, insur-ance etc

Combinations—P redomi-nant industry not ascer-tainable.

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

3

51

6

32142

31

120

16368

1,244

Corporations reporting net income.

Num-ber.

15

3

1793

20

72

4

274

Netincome.

$103,350

8,620

149,961389,347

49,041

470,828

7,152

1,332,013

Incometax.

$7,434

380

11,77422,781

2,339

28,490

72

84,793

Warprofits

andexcessprofitstax.

$7,315

68618,745

707

10,472

41,841

Totaltax.

$14,749

380

12,46041,526

3,046

38,962

72

126,634

Corporationsreporting nonet income.

Num-ber.

3

36

3

1549

11

48

12368

970

Deficit.

$3,678

410,037

3,430

20, 708300,467

6,833

191,320

178,924

4,294,924

N E W H A M P S H I R E .

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

ucts.All other manufactur-

ing industries

Total manufacturing.

Construction.Transportation and other

public utilities2

TradePublic service—Profession-

al,amusements, hotels, etc.Finance, banking, insur-

ance, etc....Combinations—P redomi-

nant industry not ascer-tainable.. .

Inactive concerns

Total

176

19

57

34

51

17

18

9

6

45

31287

14

98229

61

250

2039

1,021

81

11

29

14

23

1313

7

1

19

10

140

10

71125

39

188

9

591

$14,2203,485

100,722

5,455,486

492,180

201,095

480,306144,760

20,057

3,981

211,746

426,315

7,536,648

82,146

2,357,056791,159

251,723

1,605,253

71,283

12,712,973

$389149

7,878

431,687

41,988

16,040

44,65911,586

1,365

198

15,801

41,783

612,985

$5,605

286,332

41,958

9,164

11,5489,818

3,162

29,885

74,173

471,645

5,13l| 21.773

217,19955,933

18,027

108,107

5,350

1,023,270

15,66752,974

12,845

17,721

9,981

602,606

$389149

$13,483

718,019

83,946

25,204

56,20721,404

4,527

198

45,686

115,956

1,084,630

26,904

232,866108,907

30,872

125,828

15,331

1,625,876

95

8

28

20

28

45

2

5

26

21

147

4

27104

22

62

1139

$69,65010,263

64,580

1,134,092

573,905

657,984

135,170

55,584

26,363

75,375

275,208

156,7573,155,018

25,951

201,556855,088

98,044

240,039

219,948

430 4,875,557

i Data incomplete. (See text page 10.)

86 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—C ontinued.

Industrial groups.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilitiesx

TradePublic service—Profes-

s i o n a 1, amusements,hotels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

142106

316

724

95

71

121

68208

248

163

731

465

3,210

573

4862,030

649

2,660

91684

10,631

NEW JERSEY.

Corporations reporting net income.

Num-ber.

7042

154

345

37

21

66

31140

110

91

291

192

1,478

378

2761,148

377

1,734

42

5,545

Netincome.

$735,835352,599

11,049,925

21,693,285

1,117,255

573,365

1,275,330

1,106,3042,613,546

7,303,235

2,116,779

9,583,727

12,841,234

Incometax.

$56,43526,082

817,324

1,774,785

90,853

50,951

106,061

92,450196,307

645,281

185,964

753,101

1,099,493

71,273,985 5,812,570

4,194,309

18,219,98523,916,321

3,837,014

31,458,880

219,822

154,208,750

329,362

1,760,4801,996,389

307,866

2,493,225

15,124

12,797,533

Warprofits

andexcessprofits

tax.

$83,27129,691

1,923,915

2,879,166

131,071

31,478

132,314

122,544469,289

604,692

86,131

951,537

1,359,768

8,691,905

359,665

292,9612,451,434

252,647

960,182

15,512

13,137,268

Totaltax.

$139,70655,773

2,741,239

4,653,951

221,924

82,429

238,375

214,994665,596

1,249,973

272,095

1,704,638

2,459,261

14,504,475

689,027

2,053,4414,447,823

560,513

3,453,407

30,636

25,934,801

Corporationsreporting nonet income.

Num-ber.

7264

162

379

58

50

55

37

68

138

72

440

2731,732

195

210882

272

926

49684

5,086

Deficit.

$789,647594,744

21,781,351

9,541,132

4,042,161

4,343,626

764,470

2,302,845449,276

2,452,683

918,055

16,430,589

5,772,869

68,799,057

1,382,292

1,746,6357,966,995

1,726,211

5,580,731

1,384,105

89,970,417

NEW MEXICO.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

ucts

97115

23

3

2

7

21

1

3

2

1815

12

1

4

9

1

1

$118,549420,703

18,493

3,766

11,903

15,771

4,106

1,380

$9,73740,791

872

177

391

486

211

$649

292

$10,38640,791

872

177

391

778

211

79100

11

3

1

3

12

1

2

1

$1,680,535631,677

71,885

42,131

17,248

45,333

76,520

99,890

15,684

911 Data incomplete. (See text page 10.)

STATISTICS OF INCOME. 87TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.NEW MEXICO—Continued.

Industrial groups.

Manufacturing— Contd.All other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities l

TradePublic service—P r o f e s -

s i o n a 1, amusements,hotels, etc..

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

62

9

42244

55

238

1188

961

Num-ber.

28

3

26129

35

137

1

392

Corporations reportin

Netincome.

$55,419

2,327

91,957681 166

53 739

752,014

1 576

2,177,450

Incometax.

$2,137

5,42748 044

2 347

54,304

162,787

g net income.

Warprofits

andexcessprofits

tax.

$292

95226 953

572

24,334

53,752

Totaltax.

$2,429

6,37974 997

2 919

78,638

216,539

Corporationsreporting nonet income.

Num-ber.

34

6

16115

20

101

1088

569

Deficit.

$368,782

16,742

68,3751,171 365

65 560

587,638

116 747

4,707,421

NEW YORK.

Agriculture and relatedindustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publish-ing

Chemicals and alliedsubstances

Stone, clay, and glassproducts

Metal and metal prod-ucts

All other manufactur-ing industries

Total manufacturing.

ConstructionTransportation and other

public utilitiesl

TradePublic service—Profession-

al, amusements, hotels,etc

Finance, banking, insur-ance, etc

Combinations—Predom-inant industry not ascer-tainable

Inactive concerns

Total..

390

4,077

438

105

616

469

1,854

1,216

395

2,478

2,355

15,471

2,782

2,82613,407

3,530

13,397

5114,393

172194

748

1,881

206

319

196

1,040

526

222

990

945

7,109

1,623

1,5586,362

1,849

8,290

217

$2,198,73826,739; 790

87,926,603

79,230,343

14,512,073

493,946

4,881,952

10,173,758

31,861,292

35,487,977

9,046,310

80,384,223

49,466,357

403,464,834

16,483,432

320,277,425139,219,361

29,532,565

191,113,238

7,334,056

$188,7272,414,074

7,722,779

6,700,089

1,207,294

42,390

397,625

888,212

2,667,821

3,515,030

780,214

7,450,074

4,469,067

1,262,491

30,740,025

$184,0221,874,050

956,546

964,081

071,483

30,750

475,562

791,730

470,890

727,062

814,189

018,084

236,382

35,840,595 35,556,759

1,525,013

529,25411^743,734|13,582,138

2,295,805

14,946,656

3,814,987

5,242,706

1,414,895 324,580

57,596 27,374 1,136,363,439 100,847,002 67,633,509 168,480,511 30,222 901,975,895

$372,7494,288,124

16,679,325

15,664,170

3,278,777

73,140

873,187

1,679,942

6,138,711

7,242,092

1,594,403

10,468,158

7,705,449

218695

720

2,196

232

69

297

273

814

690

173

1,

1,410

71,397,354! 8,362

2,787,504

36,269,27925,325,872

6,110,792

20,189,362

1,739,475

1,159

1,2687,045

1,681

5,107 108;

2944,3

$4,312,654129,498,619

51,859,764

54,530,056

22,513,016

5,802,075

12,856,162

17,593,676

8,650,869

49,603,168

2,129,943

95,908,631

60,131,909

381,579,269

16,256,556

64,200,111163,611,299

12,250,634

1,677,522

21,587,2152,016

1 Data incomplete. (See text page 10.)

88 STATISTICS OF INCOME.

TABLE 12.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

NORTH CAROLINA.

Industrial groups.

Agriculture and relatedindustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts. .

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod

uctsAll other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities1

TradePublic service—Profession-

al, amusements, hotels,etc

Finance, banking, insur-ance etc

Combinations—Predomi-nant industry not ascer-tainable

Total .

Totalnum-berof

cor-pora-tions.

I l l35

202

448

10

265

885

84

52

67

79

1,302

70

2681,513

206

1,140

59210

4,914

Corporations reporting net income.

STum-ber.

4612

115

227

1

1

102

454

35

26

26

24

615

49

184752

113

734

24

2,529

Netincome.

$101,150196,916

25,744,537

15,969,778

14,212

4,371

1,701,075

26,275298,068

1,909,799

184,178

97,996

108,685

46,058,974

311,162

9,220,1404,432,180

432,474

4,513,031

160,560

65,426,587

Incometax.

$4,78016,871

2,012,249

1,407,540

1,221

237

140,868

1,67820,435

174,612

12,296

5,804

7,341

3,784,281

21,855

906,564296,308

28,712

329,225

12,969

5,401,565

Warprofits

andexcessprofitstax.

$4,06811,399

5,365,530

1,351,346

155,879

3,13925,608

273,516

21,640

1,664

5,051

7,203,373

31,644

48,166207,133

22,042

63,622

6,468

7,597,915

Totaltax.

$8,84828,270

7,377,779

2,758,886

1,221

237

296,747

4,81746,043

448,128

33,936

7,468

12,392

10,987,654

53,499

954,730503,441

50,754

392,847

19,437

12,999,480

Corporationsreporting nonet income.

Num-ber.

6523

87

221

9

1

163

431

49

26

41

55

687

21

84761

93

406

35210

2,385

Deficit.

$510,34361,441

740,619

6,009,570

770,826

231,704

2,569,247

303,595150,652

1,619,773

177,735

448,306

600,55

13,622,580

51,854

436,8375,875,928

251,289

1,249,052

365,408

22,424,732

N O R T H DAKOTA.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products,liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubber

Lumber and woodproducts

Paper, pulp, and prod-

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

ucts

7921

59

2

1

3

145

4

7

1010

31

1

1

1

125

1

3

4

$5,44817,894

144,025

16,266

575

278

71,493115,148

469

4,062

5,281

$558

9,947

1,427

7,1497,950

25

$9,663

9*692

$558

19,610

1,427

7,14917,642

7

25

6911

28

1

to '<

CO rf».

OO

O

tO

$369,20040,103

271,445

1,631

12,715

57,119

8,431

24,732

13,237

i Data incomplete. (See text page 10.)

STATISTICS OF INCOME. 89

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Co n tinue d.NORTH DAKOTA—Continued.

Industrial groups.

Manufactur ing—C ontd.All other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities1

TradePublic service—Profession-

al, amusements, hotels,etc

Finance, banking, insur-ance, etc

Combinations—P r e d o m-inant industry not ascer-tainable

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

6

135

24

1421,072

89

1,142

2095

2,819

Corporations reporting net income.

Num-ber.

1

69

10

84529

47

589

14

1,362

Netincome.

$456,654

814,251

43,086

399,0661,310,181

54,055

1,339,334

17,364

4,000,679

Incometax.

$51,368

77,873

2,421

31,48559,275

1,621

55,604

428

229,265

Warprofits

andexcessprofits

tax.

$19,355

3,520

14,29531,136

416

39,797

108,519

Totaltax.

$51,368

97,228

5,941

45,78090,411

2,037

95,401

428

337,784

Corporationsreporting nonet income.

Num-ber.

5

66

14

58543

42

553

695

1,457

Deficit.

$99,682

488,992

113,005

150,4152,417,860

97,908

1,785,594

31,588

5,494,665

OHIO.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products,liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publish-ing

Chemicals and alliedsubstances

Stone, clay, and glassproducts

Metal and metal prod-ucts

All other manufactur-ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities1

TradePublic service—Profession-

al, amusements, hotels,etc

Finance, banking, insur-ance, etc

Combinations—P redom-inant industry not ascer-tainable

Inactive concernsTotal 20,091 9,555

2001,047

798

342

114

112

298

111

533

405

401

1,827

781

5,722

802

9034,947

1,093

4,139

1251,113

70314

392

146

59

33

159

47

365

184

237

564

321

2,507

442

5652,216

564

2,828

49

$377,13918,212,629

9,973,122

3,940,636

8,626,924

1,353,837

2,582,364

2,703,053

9,086,385

12,177,513

8,748,33'

33,393,340

14,927,988107,513,499

7,002,162

30,006,70830,415,725

5,446,978

36,112,241

380,766

235,467,847

$23, 7731,495,215

808,211

317,448

723,

129,792

251,840

222,707

715,273

1,060,784

732,486

2,830,665

1,315,525

518,601

2,519,3322,430, (547

409,460

2,890,381

25,872

$33,5031,449,510

165,50(i

477,348

233,921

56,491

121,139

335,269

397,410

114,722

965,234

785,742

358,883

9,108,42612,011,665

449,583

,475,090!, 848,451

534,300

647,936

9,754

19,421,71019,459,792

$57,2762,944,725

1,973,717

794,796

1,957,616

186,283

372,979

557,976

2,112,683

2,175,506

1,697,720

6,616,407

2,674,408

21,120,091

968,184

3,994,4225,279,098

943,760

3,538,320

35,626

130733

406

196

55

79

139

64

168

221

164

460

3,215

~~360

3382,731

529

1,311

761,113

38,881,502 10,536 338,788,204

$1,323,23614,296,370

,628,130

,427,888

173,910

159,336

356,878

604,868

435,675

769,433

806,525

1,263125,149,707

918,810

66,:

3,;

1,6

1,4

12,:

2,8

17,9

252,431,160

35,

890,602

113,429343,421

3,167,895

17,135,405

8,079,3867,300

i Data incomplete. (See text page 10.)

90 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.OKLAHOMA.

Industrial groups.

Totalnum-berof

cor-pora-tions.

Num-ber.

Corporations reporting net income.

Netincome.

Incometax.

Warprofits

andexcessprofitstax.

Totaltax.

Num-ber.

Corporationsreporting nonet income.

Deficit.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods '.

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities 1TradePublic service—Profession-

al, amusements, hotels,etc

Finance, banking, insur-ance, etc

Combinations—P redomi-nant industry not ascer-tainable

Inactive concerns

701,030

120

10

5

4

13

1

78

106

30

62

44

33248

$92,0361,713,839

753,753

193,911

6,658

4,710

26,637

11,249324,408

555,093

224,002

288,384

154,513

$3,743128,716

56,710

18,253

121

248

1,662

92525,291

47,683

14,962

24,000

12,281

$5,297143,259

92,015

1,949

1,223

23,845

47,958

51,816

14,141

2,019

$9,040271,975

148,725

20,202

121

248

2,885

92549,136

95,641

66,778

38,141

14,300

782

45

3

2

2

7

$421,17834,457,039

660,071

9,073

302,032

134,922

206,121

8,934,784

162,175

642,116

400,429

230 2,543,318 202,136 234,966 437,102 11,460,111

1911,250

227

1,246

28916

67

119597

141

856

10

474,816

4,992,5923,612,724

614,201

3,671,163

15,287

31,9

439,153261,690

40,955

221,084

509

67,624

386,182202,486

47,419

93,129

99,612

825,335464,176

88,374

314,213

35

72653

390

509 18946

185,126

574,2177,099,042

204,922

2,647,073

616,781

Total 5,569 2,301 17,729,976 1,329,974 1,180,362 2,510,336 3,268 57,665;

OREGON.

Agriculture and related in-dustries 335 89 $904,740

Mining and quarrying 132 17 85, f""Manufacturing:

Food products, liquors,and tobacco 224 110 1,255,706

Textiles and textileproducts 40 23 283,223

Leather and leatherproducts 16 4 16,217

Rubber and rubbergoods 3 1 2,117

Lumber and woodproducts 215 64 1,771,583

Paper, pulp, and prod-ucts 8 4 579,234

Printing and publish- 94 57 975,712ing Chemicals and al-lied substances 26 10 80,838

Stone, clay, and glassproducts 28 19 265,287

Metal and metal prod-ucts 100 33 1,555,406

1 Data incomplete. (See text page 10.)

$80,9286,248

117,602

23,948

939

15

155,349

47,61870,130

6,615

21,160

129,242

$20,9501,947

35,918

10,985

78,120

54,551196,722

4,338

25,321

250,023

$101,8788,195

153,520

34,933

939

15

233,469

102,169266,852

10,953

46,481

379,265

246115

114

17

12

2

151

437

16

9

67

$3,040,092320,245

3,680,445

249,596

127,554

37,302

4,737,655

43,163145,851

23,466

38,588

653,346

STATISTICS OF INCOME. 91

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

O R E G O N—Continued.

Industrial groups.

Manufacturing—Contd.All other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities1

TradePublic service—Profession-

al, amusements, hotels,etc

Finance, banking, insur-ance etc

Combinations—Predomi-nant industry not ascer-

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

63

817

120

362914

313

1,141

44662

4,840

Corporations reporting net income.

Num-ber.

19

344

66

202435

187

597

11

1,948

Netincome.

$31,945

6,817,268

598,021

1,494,8203,546,093

805,248

2,771,192

7 659

17,030,724

Incometax.

$712

573,330

21,519

131,304259,024

57,371

172,531

1,302,255

Warprofits

andexcessprofits

tax.

$79

656,057

42 200

13,923252,638

44,744

33,974

1,066,433

Totaltax.

$791

1,229,387

63 719

145,227511,662

' 102,115

206,505

2,368,688

Corporationsreporting nonet income.

Num-ber.

44

473

54

160479

126

544

33662

2,892

Deficit.

$519,033

10,255,999

433 744

3,370 4614,849,566

490,853

2,987,646

422 469518

26,171,593

PENNSYLVANIA.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publish-ing

Chemicals and alliedsubstances

Stone, clay, and glassproducts

Metal and metal prod-ucts

All other manufactur-ing industriesTotal manufacturing.

ConstructionTransportation and other

public utilities1

TradePublic service—Profession-

al, amusements, hotels,etc

Finance, banking, insur-ance, etc

Combinations—P r e d o m i-nant industry not ascer-tainable

Inactive concernsTotal 19,806 9,665

1782,055

875

1,029

142

29

146

510

479

417

1,486

732

6,211571

1,4293,721

850

3,439

1291,223

67596

503

556

75

210

72

348

201

204

517

352

$574,10235,627,504

26,110,275

57,423,528

3,614,687

260,184

6,041,;

2,370,702

16,929,411

9,110,614

17,513,753

39,538,387

23,356,

$45,2053,058,079

2,154,663

4,520,517 11,

292,467

22,637

500,354

202,981

1,379,798

790,770

1,598,220

3,476,211

2,025,7633,047 202,269,999; 16,964,381 25,383,995331

1,777

474

2,376

51

5,014,371' 396,821

73,703,52738,065,014

6,853,476

65,621,855

4,070,358

I431,800,206

6, 801,6333,210,785

$32,4912,374,855

839,196

371,737

575,343

2,812

699,122

235,279

598,283

949,854

027,680

269,127

815,562

497,288

, 909,181!, 668, 771

504,708 1,101,180

5,001,612 1,499,454

355,327

36,338,551

318,901

36,786,116

$77,6965,432,934

5,993,859

15,892,254

867,810

25,449

1,199,476

438,260

3,978,081

1, 740,624

2,625,900

5,745,338

3,841, 325

1111,459

372

473

67

20

156

74

162

278

213

909

$1, 317, 78943,445,532

11,096,445

16,463,750

10,679,967

1,827,996

4,824,268

3,139,422

3,466, 716

8,453,490

5,927,062

88,704,157

42,348, 376894,109

8, 710,8146, 879,556

1,605,888

6,501,066

674,228

73,124,667

240

4831,944

376

1,063

781,223

6,806,1953803,164 161,389,468

4,032,954

6,651,53328,453,233

2,457,704

16,088,156

2,804,539867

10,141 266,641,775

1 .Data incomplete. (See text page 10.)

92 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

RHODE ISLAND.

Industrial groups.

Agriculture and related in-dustries .

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

ucts. .All other manufactur-

ing industriesTotal manufacturing.

Construction. . .Transportation and other

public utilities1

TradePublic service—Profession-

al, amusements, hotels,etc

Finance, banking, insur-ance, etc

Combinations—P redomi-nant industry not ascer-tainable

Inactive concernsTotal

Totalnum-berof

cor-pora-tions.

1612

52

237

8

9

16

1135

38

7

252

90

755

75

81418

91

406

19155

2,028

Corporations reporting net income.

Num-ber.

114

23

138

3

4

13

726

17

4

85

43

363

50

52230

56

271

6

1,043

Netincome.

$29,18239,382

358,150

25, ISO, 668

145,126

114,361

175,077

171, 780983,811

562,005

43,771

1,359,197

1,829,405

30,923, 351

359,235

3,755,8245,044,101

350,592

4,329,146

12,770

44,843,583

Incometax.

U, 3892,988

27,887

2,134,023

13,455

10,668

14,337

13,99280,449

46,836

3,120

114,471

167, 427

2,626, 665

Warprofits

andexcessprofitstax.

$6962,447

48,568

3,506,742

19,771

2,608

11,214

20,295145,301

72,293

7,962

83,131

66,670

3,984,555

25, 350 23. 507

359,430429,054

24,914

322,772

767

3,793,329

101,621451,618

27,562

62,664

4,654,670

Totaltax.

$2,0855,435

76,455

5,640,765

33,226

13,276

25,551

34,287225,750

119,129

11,082

197,602

234,097

6,611,220

48,857

461,051880,672

52,476

385,436

767

8,447,999

Corporationsreporting nonet income.

Num-ber.

58

29

99

5

5

3

49

21

3

167

47

392

25

29188

35

135

13155

985

Deficit.

$51> 97273,641

714,314

4,661,260

37,988

1,869,834

84,492

129,14364,726

291,324

33, 768

4, 911,356

1,362,468

14,160,673

130,795

748,9241,937,123

210,416

17,152,499

22,054

34,488,097

SOUTH CAROLINA.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

ucts1 Data incomplete. (See text page 10.)

11419

108

143

4

. . 77

250

71

22

17

506

51

75

1

23

128

23

10

2

$160,71735,271

349,139

8,831,401

7,881

213,241

31,923134,480

143,142

32,469

3,151

$11,5362,978

25,928

812,396

512

18,159

3,192

8,289

11,143

1,703

$3,189

18,353

607,790

759

9,060

3,078

592

$14,7252,978

. 44,281

1,420,186

1,271

18,159

3,19217,349

14,221

2,295

57

$419,86873,903

489,350

3,432,890

13,494

980,023

19,26396,804

1,589,145

80,727

493,259

STATISTICS OF INCOME. 93

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Conti nued.

SOUTH CAROLINA—Continued.

Industrial groups.

Manufacturing—Contd.All other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities1

TradePublic service — profes-

sional, amusemen t s ,hotels, etc

Finance, banking, insur-ance etc

Combinations — predomi-nant industry not ascer-tainable

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

15

509

44

2361,299

131

1,025

29354

3,760

Corporations reporting net income.

Num-ber.

5

219

25

141457

57

603

9

1,567

Netincome.

$25,230

9,772,057

98,582

564,0751,468,022

154,849

2,204,926

28,166

14,486,665

Incometax.

$81,919

883,241

5,779

41,96186,487

9,482

127,492

1,460

1,170,416

Warprofits

andexcessprofits

tax.

$639,632

3,675

22,11438,009

4,586

34,600

1,107

746,912

Totaltax.

$1,919

1,522,873

9,454

64,075124,496

14,068

162,092

2,567

Corporationsreporting nonet income.

Num-ber.

10

290

19

95842

74

422

20354

1,917,3281 2,193

Deficit.

$31,115

7,226,070

291,023

303,4447,484,858

204,112

1,740,974

152,688

17,896,940

SOUTH DAKOTA.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other maufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities l

TradePublic service — profes-

sional, amusements ,hotels, etc

Finance, banking, insur-ance etc

Combinations — predomi-nant industry not ascer-tainable

Inactive concerns

Total

4956

87

3

8

140

3

15

13

9

179

31

208895

108

529

16142

2,213

1322

53

3

24

1

7

2

4

97

13

145371

61

336

4

1,062

$37,47330,857

157,426

3,978

22,159

47,675

1,377

11,071

19,926

686

264,298

75,211

367,5201,049,522

90,143

1,228,531

17,817

3,161,372

$662840

8,595

137

1,714

1,824

318

1,337

13,925

4,682

26,98855,035

4,402

70,363

1,440

178,337

$5,591

475

228

998

7,292

7,329

2,23516,332

5,354

7,247

458

46,247

$662840

14,186

137

1,714

2,299

546

2,335

21,217

12,011

29,22371,367

9,756

77,610

1,898

224,584

3634

34

1

116

2

8

10

5

82

18

63524

47

193

12142

1,151

$307,889145,965

215,347

1,457

129,545

2,828135,004

4,038

42,697

63,757

53,587

648,260

67,942

84,6032,716,370

90,277

650,355

13,998

4,725,659

1 Data incomplete. (See text page 10.)

60729°—23 7

94 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

TENNESSEE.

Industrial groups.

Agriculture and related in-dustries .

Mining, quarryingManufacturing:

Food products, liquors,and tobacco

T e x t i l e s and textileproducts

Lea the r and leatherproducts

Rubber and rubbergoods

L u m b e r and woodproducts

P a p e r , p u l p , andproducts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMeta l a n d m e t a l

productsAll other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities l

TradePublic service — Profes-

sional, amusements, ho-tels etc

Finance, banking, insur-ance etc

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

100249

270

106

9

2

201

10

83

106

56

112

831,038

Corporations reporting net income.

Num-ber.

4885

142

53

3

71

4

52

39

30

44

37475

861 53

2661,329

251

1,079

49306

4,753

173634

161

777

22

2,428

Netincome.

$232,7582,069,494

5,553,320

1,582,770

1,351

1,294,342

241,606

871,106

775,868

1,091,167

863,186

155,25112,429,967

437,170

1,725,2135,833,402

1,262,918

6,497,513

118,949

30,607,384

Incometax.

$16,38015?,049

456,608

138, 891

108, 886

22,25170,469

66,754

96,956

72,537

10,265

1,043,617

29,215

154, 498454,309

94,438

455,360

9,353

2,409, 219

Warprofits

andexcessprofits

tax.

$323446,374

866,722

122,803

42,735

12,356126,926

54, 253

98,540

69,625

2,050

l,396;010

66, 880

32,167460,698

153,322

159,906

2,824

2,718,504

Totaltax.

$16,7fl3598,423

1,323,330

261,694

151,621

34,607197,395

121,007

195,496

142,162

12,315

2,439, 627

96,095

186,665915,007

247,760

615,266

12,177

5,127,723

Corporationsreporting nonet income.

Num-ber .

52164

128

53

6

2

130

631

67

26

68

46

563

33

93695

90

302

27306

2,325

Deficit.

$574,6283,020,287

1,334,604.

1,663,483

70,578

7,927

2,687,213

504,503189,734

934,63a

184,723

1,158,102

1,651,339

10,386,836

161,899

2,088,9477,311,940

232,053

995,697

1,624,9801,700

26,398,967

TEXAS.

Agiiculture and related in-dustries 470 233 $1,123,056

Mining and quarrying 797 170 1,659,784Manufacturing:

Food products, liquors,and tobacco 325 191 4,252,578

T e x t i l e s andtextileproducts 53 23 614,877

L e a t h e r and leatherproducts 14 4 3,270

R u b b e r and rubbergoods 7

L u m b e r a n d woodproducts 120 46 1,848,607

Paper , pu lp , andproducts 9 5 116,363

Printing and publishing 186 118 977,706Chemicals and allied

substances 208 66 6,533,062Stone, clay, and glass

products 68 37 855,698Metal and metal

products 121 44 441,443*Data incomplete. (See text page 10.)

$81,200134,462

347,653

41,012

171,432

9,28469,734

607,164

69,680

35,399

$61,129130,125

516,896

71,260

72,633

7,311119,070

75,143

116,051

21,947

$142,329264,587

864,549

112,272

244,065

16,595

188,804

682,307

185,731

57,346

237627

134

30

10

7

74

4

68

14:

31

77

$2,152,54752,677,816

3,020,285-

804,254

661,846.

39,842

2,411,653

125,159567,890

4,410,316

297,634

1,552,523

STATISTICS OF INCOME. 95

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

TEXAS—Continued.

Industrial groups.

Manufacturing—Cont d.All other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilities]

TradePublic service — Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable. . . .

Inactive concerns

Total

Totalnum-berof

cor-pora-tions.

83

1,194

128

6312,663

432

2,459

59352

9,185

Corporations reporting net income.

Num-ber.

31

565

76

4471,316

265

1,634

33

4,739

Netincome.

$421,093

16,064,697

926,483

9,817,13220,213,677

2,307,303

12,860,061

419,945

65,392,138

Incometax.

$37,974

1,389,332

67,295

859,6211,595,067

181,340

961,323

27,430

5,297,070

Warprofits

andexcessprofits

tax.

$3,953

1,004,264

100,788

596,4732,718,732

228,208

316,852

23,957

5,180,528

Totaltax.

$41,927

2,393,596

168,083

1,456,0944,313, 799

409,548

1,278,175

51,387

10,477,598

Corporationsreporting nonet income.

Num-ber.

52

629

52

1841,347

167

825

26352

4,446

Deficit.

$798,624

14,690,026

669,954

8,660,01117,701,552

646,488

10,108,023

249,986110

107,556,513

UTAH.

Agriculture and relatedindustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather a n d leatherproducts

Rubber and rubbergoods

Lumber a n d w o o dproducts

Paper, p u l p , a n dproducts

Printing and publishing.Chemicals a n d allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll othermanufacturing

industries

Total manufacturing.

ConstructionTransportation and other

public utilities l

TradePublic service—Professional,

amusements, hotels, etc...Finance, banking, insur-

ance, etcCombinations—Predominant

industry not ascertainable.Inactive concerns

Total.

179723

133

14

306

123750

160

54

3,086

30

71358

86

320

14

1,155

$69,0101,334,:

695,133

44,800

3,292

2,688

29,995

226,194

641,081

261,100

30,819

13, 700

1,948,802

122,234

205,6121,694,300

579,061

2,474,552

142,759

8,570, 716

$2,978126,023

58,768

2,834

42

69

2,048

17,355

54,976

24,098

1,465

290

161,945

$8523,932

36,142

970

2,603

31, 758

83,070

1,391

194

156,128

7,159

13,050120,972|

41,391

179,206|

12,314

7,883

4,55036,213

64,274

61, 798

665,038 354,863

$3,063149,955

94,910

3, <

42

69

4,651

49,113

138,046

25,489

1,659

290

318,073

15,042

17,600157,185

105,665

241,004

12,314

1,019,901

653$1,173,522

3,433,454

9,772,448

26,677

2,766

12,358

4,532

27471,061

97,986

40,313

414,146

169,295

152 10,611,856

30! 198,996

52392

74

227

11213

1,931

273,0533,208,653

173,612

1,677,975

246,521

20,997,642

1 Data incomplete. (See text page 10.)

96 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continue d.

VERMONT.

Industrial groups.

Agriculture and relatedindustries..

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles a n d textileproducts

Leather a n d leatherproducts

Rubber a n d rubbergoods

Lumber a n d woodproducts

Paper, p u l p a n dproducts

Printing and publishingChemicals a n d allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other manufactur-

ing industries

Total manufacturing.

Construction. . . . .Transportation and other

public utilities1

TradePublic service—Professional,

amusements, hotels, etc...Finance, banking, insur-

ance, etcCombinations—P redomi-

nant industry not ascer-tainable

Inactive concerns.. . . .

Total

Totalnum-berof

cor-pora-tions.

2123

61

29

5

48

1621

15

52

42

28

317

3

105219

41

161

113L

932

Corporations reporting net income.

Num-ber.

1114

39

16

2

22

517

9

28

15

8

161

78137

28

119

4

552

Netincome.

$15,100240,569

290,756

511,613

20,074

419,125

81,840116,403

288,861

1,026,207

154,509

395,108

3, 304,496

235,588832,350

57,645

1,599,527

27,946

6,313,221

Incometax.

$9420,475

19,837

46,286

1,550

34,651

7,0087,946

25,058

96,972

14,497

37,305

291,110

16,28057,644

2,424

137,737

1,875

527,639

Warprofits

andexcessprofitstax.

$14,625

42,804

23,281

573

39,867

1,2108,649

35,893

4,046

1,275

34,059

191,657

1745,748

3,594

1,649

257,290

Totaltax.

$9435,100

62,641

69,567

2,123

74,518

8,21816,595

60,951

101,018

15,772

71,364

482, 767

16,297103,392

2,424

141,331

3,524

784,929

Corporationsreporting nonet income.

Num-ber.

109

22

13

3

26

11

4

6

24

27

20156

3

27

82

13

42

731

380

Deficit.

$132,30940,849

278,008

662,400

6,214

353,363

825,00419,055

34,145

116,621

1,444,975

501, 580

4,241,365

13,269

160,106353, 731

25,699

134,572

12,374

5,114,274

VIRGINIA.

Agriculture and relatedindustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, pulp, and prod-ucts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsi Data incomplete. (See text page 10.)

122207

267

69

18

1

151

2485

98

51

97

2866

145

28

7

1

59

1660

42

22

25

$45,5203,454,949

$623,7594,408,252

1,273,006

949,091

435,199

914,434114,052

1,637,248

285,435

1,290,780

STATISTICS OF COME. 97

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.VIRGINIA—Continued.

Industrial groups.

Manufacturing—Contd.All other manufacturing

industries

Total manufacturing.

ConstructionTransportation and other

public utilitiesl

TradePublic service—Profesional

amusements, hotels, etc..Finance, banking, insur-

ance, etcCombinations — Predomi-

nant industry not ascer-tainable

Inactive concerns . .

Total

Totalnum-berof

cor-pora-tions.

63

Corporations reporting net income.

Num-ber.

16

924| 421

116

2631,566

230

1,515

57288

5,288

69

172799

129

996

25

2,705

Netincome.

$123,450

9,977,033

1,918,449

22,304,5166,341,454

795,8,54

9,295,191

317,490

Income

tax.

$8,646

852, 819

171,359

2,167,325

485,507

65,066

699,773

28,792

i54,450,456 4, 781,377

Warprofits

andexcessprofitstax.

$15,840

815, 975

80, 549

56, 443279,757

48,006

173,729

2,236

1,614, 752

Totaltax.

$24,486

1,668, 794

251,908

2,223,768765,264

113,072

873,502

31,028

6,396,129

Corporationsreporting nonet income.

Num-ber.

47

503

47

91767

101

519

32288

2,583

Deficit.

$539,851

10,132, 971

565,323

6,497,3777,339,507

394,283

2,125,853

370,01130

32,457,366

WASHINGTON.

Agriculture and relatedindustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts

Rubber and rubbergoods

Lumber and woodproducts

Paper, p u l p , a n dproducts

Printing and publishingChemicals a n d allied

substancesStone, clay, a n d glass

productsMetal and m e t a l

productsAll other manufacturing

industries

Total manufacturing.

ConstructionTransportation and other

public utilities*TradePublic service — Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable

Inactive concerns

Total..

560526

9

10

483

12143

61

61

211

137

1,534

167

5602,028

573

2,204

761,473

20146

136

31

4

1

150

495

24

32

55

47

78

313952

259

1,076

9,701 3,540

$2,247,1441,289,326

1,

141,641

22,699

40

3,820,793

919,9451,584,379

36,921

524,541

421,432

175,927

9,317,970

751,503

5,310,3496,712,611

1,735,598

6,396,642

470,545

$193,069120,756

132,263

9,019

1,492

329,901

70,665136,004

34,903

35,477

11,826

762,636

~~36/726

374,700490,725

130,856

429,782

41,295

34,231,688; 2,580,545

$82,490

48,384

172,868

4,480

241,760

163,43593,260

37,403

3,134

4,265

723,466

263,339

57,569358,260

127,568

103,908

15,223

1,780,207

$275,559169,140

305,131

13,499

4,353

571,661

234,100229,264

1,1

72,306

38,611

16,091

1,486,102

300,065

432,269848,985

258,424

533,690

56,518

4,360,752

359480

203

37

5

333

848

37

29

156

90

955

2471,076

314

1,128

411,472

6,161

$4,587,5803,125,100

8,352,094

270,759

30,490

297,125

7,804,890

237,604143,336

366,591

120,885

2,563,444

627,727

20,814,945

721,757

2,998,54810,844,764

913,758

7,056,585

302,7872,190

51,368,014

1 Data incomplete. (See text page 10.)

98 STATISTICS OF INCOME.

TABLE 10.—Corporation returns—Distribution by industrial groups, for States andTerritories—Continued.

WEST VIRGINIA.

Industrial groups.

Agriculture and related in-dustries

Mining and quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and l ea the r ,products

Rubber a n d r u b b e r

L u m b e r and woodproducts

Pape r , p u l p , andDroducts

Printing and publishingChemicals and allied

substancesStone, clay, and glass

productsM e t a l and m e t a l

productsAll other manufactur-

ing industriesTotal manufacturing.

ConstructionTransportation and other

public utilitiesl

TradePublic s e r v i c e — Profes-

sional, amusements, ho-tels etc - -

Finance, banking, insur-ance, etc .

Combinations — Predomi-nant industry not ascer-tainable

Total . .

Totalnum-berof

cor-pora-tions.

911,134

133

27

6

4

115

960

40

129

72

34

629

94

227965

146

976

49312

4,623

Corporations reporting net income.

dum-ber.

16404

82

15

3

50

6

47

16

68

23

13323

64

139617

85

717

18

2,383

Netincome.

$46,76713,980,646

2,121,496

430,296

72,430

851,401

105,648356,741

2,703,593

2,960,847

381,814

550,237

10,534,503

439,946

3,822,0426,564,578

437,836

6,785,635

90,251

42,702,204

Incometax.

$2,3331,112,163

176,411

40,398

6,346

64,440

8,66226,730

221,488

246,427

30,912

51,682

873, 496

31,587

344,420511,714

28,839

485,544

5,843

3,395,939

Warprofits

andexcessprofits

tax.

$1,3511,658,845

215,791

8,591

4,770

74,272

7,02730,804

422,876

407,838

33,201

28,906

1,234,076

34,747

112,438520,379

29,288

295,624

5,555

3,892,303

Totaltax.

$3,6842,771,008

392,202

48,989

11,116

138,712

15,68957,534

644,364

654,265

64,113

80,588

2,107,572

66,334

456,8581,032,093

58,127

781,168

11,398

7,288,242

Corporationsreporting nonet income.

Num-ber.

75730

51

12

3

4

65

313

24

61

49

21

306

30

88348

61

259

31312

2,240

Deficit.

$492,68016,366,927

456,882

61,883

1,104,786

73,236

2,096,325

117,747

28,683

377,083

1,741,678

8,574,381

861,99215,494,676319,824

277,9583,411,435

158,540

877,358

407,957

37,807,355

WISCONSIN.

Agriculture and related in-dustries 269 103 $834,940

Mining and quarrying 190 51 511,296Manufacturing:

Food products, liquors,and tobacco 1,209 686 6,457,836

T e x t i l e s and textileproducts 205 100 5,006,940

Leather and l e a t h e rproducts 108 50 1,715,

Rubber and r u b b e rgoods 18 6 244,438

L u m b e r a n d woodproducts 310 133 3,549,283

P a p e r , p u l p , andproducts...... 91 41 3,067,910

Printing and publishing 241 165 1,950,584Chemicals and allied

substances 101 43 2,114,747Stone, clay, and glass

products 95 56 477,402Metal and metal

products 667 214 10,175,916

* Data incomplete. (See text page 10.)

$66,13341,684

489,083

405,323

149,572

21,666

295,916

292,630145,704

184,104

33,935

858,131

$60,30230,540

986,778

825,191

99,343

17,343

380,266

125,806284,527

220,553

51,732

844,958

$126,43572,224

1,475,861

1,230,514

248,915

39,009

676,182

418,436430,231

404,657

85,667

1,703,089

166139

523

105

58

12

177

5076

58

39

453

$1,335,897648,112

9,601,760

2,394,693

3,040,328

2,276,693

9,404,296

3,061,357

281,008

2,344,805

238,135

22,311,959

STATISTICS OF INCOME. 99

TABLE 10.—Corporation returns—Distribution by industrial groups, for States and

Territories—Continued.WISCONSIN—Continued.

Industrial groups.

Manufacturing—Contd.All other manufactur-

ing industries

Total manufacturing.

ConstructionTransportation and other

public utilitiesl

TradePublic s e r v i c e — Profes-

sional, amusements, ho-tels, etc

Finance, banking, insur-ance, etc

Combinations — Predomi-nant industry not ascer-tainable - . -

InacMve concerns

Total

Totalnum-berof

cor-pora-tions.

370

3,415

263

7752,706

539

2,826

821 077

12,142

Corporations reporting net income.

Num-ber.

142

1,636

162

5261,395

298

1,806

32

6,009

Netincome.

$3,754,554

38,515,509

928,637

3,258,7099,311,336

1,376,375

16,139,458

506,046

71,382,306

Incometax.

$307,259

3,183,323

61,539

271,685685,927

92,954

1,265,545

33,886

5,702,676

Warprofits

andexcessprofits

tax.

$325,045

4,161,542

71,313

97,982590,909

119,479

192,131

362

5,324,560

Totaltax.

$632,304

7,344,865

132,852

369,6671,276,836

212,433

1,457,676

34,248

11,027,236

Corporationsreporting nonet income.

Num-ber.

228

1,779

101

2491,311

241

1,020

501 077

6,133

Deficit.

$4,517,501

59,472,535

839,339

1,035,02210,404,730

815,461

5,766,576

251,736

80,569,408

WYOMING.

Agriculture and related in-dustries

Mining, quarryingManufacturing:

Food products, liquors,and tobacco

Textiles and textileproducts

Leather and leatherproducts . . . . .

Rubber and rubbergoods

Lumber and wood prod-ucts

Paper, pulp, and prod-ucts

Printing and publishingChemical and allied

substancesStone, clay, and glass

productsMetal and metal prod-

uctsAll other manufacturing

industries

Total manufacturing.ConstructionTransportation and other

public utilities*TradePublic service—Profes-

sional, amusements, ho-tels etc

Finance, banking, insur-ance etc

Combinations—Predomi-nant industry not ascer-tainable

Inactive concernsTotal

278174

21

4

24

5

7

1

2

64

15

71333

62

316

9341

1,663

6442

11

3

14

1

3

32

11

37171

34

205

5

601

$96,237635,416

38,092

86., 714

54,634

1,563

10,617

191,620

25,681

197,5521,005,181

71,627

983,555

43,935

$2,36159,078

2,185

8,083

3,187

463

13,918

877

14,83971,504

2,602

66,443

3,205

3,250,804 234.827

$12614,904

1,212

3,559

2,198

6,969

197

12,06354,484

836

28,914

2,158

120,651

$2,48773,982

3,397

11,642

5,385

463

20,887

1,074

26,902125,988

3,438

95,357

5,363

355,478

214132

10

1

io4

4

1

232

4

34162

28

111

4341

1,062

$3,074,0174,025,610

80,461

5,560

13,084

134,975

11,804

4,094

7,492

257,470

15,951

225,803768,961

107,035

391,302

60,41010

8,926,569

1 Data incomplete. (See text page 10.)

100 STATISTICS OF INCOME.

TABLE 11.—Corporation returns—distribution by size of net income by industrial groups.

[Income returned for the calendar year ended Dec. 31,1921.]

AGRICULTURE AND RELATED INDUSTRIES.

Income classes.

Reporting net income:$0 to $2 000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000$5,000,000 and over

TotalReporting no net income....

Grand total

Num-ber.

1,8815762763244927^715

1 1

3,1465,578

8,724

Net income.

1,455,1081,869,0991,916,4007,312,5633,364,9423,756,5602,324,404

I 18,719,116

40,718,1923 8S, 562, 898

3 47,844,706

Incometax.

$74,277132,474640,158297,102353,044212,075

1,724,399

3,433,520

3,433,529

Warprofitsand excessprofits tax.

$4,3oi42,768

438,472276,695303, 878130,689

1,371,630

2,568,433

2,568,433

Total tax.

$78,578175,242

1,078,630573,797656.922342,764

3,096,029

6,001,962

6,001,962

Averageamountof tax.

$136635

3,32911,71024,330

m 48,966

516,005

2 1,908

Per centof totaltax tonet in-come.

4.209.14

14.7517.0517.4914.74

16. .54

2 14.74

MINING AND QUARRYING.

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000....$5,000,000 and over

TotalReporting no net income.. . .

Grand total

2,1616604046461851955331282

4,36513,295

17,660

$1,626,3422.101', 5072,888,294

15,416,14513,267,70930,434,91718,277, 20120,982,21956,296, 89023,842, 699

185,133, 9233 414,488,951

3 229,355,028

$82,727196,311

1,303,9641,134,2512,612,0051,548,2541,814,3664,927,7982,184,916

15,804,592

15,804,592

$7,53562,065

1,033,0131,383,0533.395,6862; 147,0301,983,8034,299,1251,852,714

16,164,624

16,164,624

$90,262258,376

2,337,5772,517,3046,007,6913,695', 2843,798,1699,226,9234,037,630

31,969,216

31,969,216

$137640

3,61913,60730,80969,722

122,521329, 533

2,018,815

2 7,324

4.308.94

15.1618.9719. 7320.2118.1016.3916.93

2 17. 26

MANUFACTURING—EMBRACING ALL MANUFACTURES.

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000....$250,000 to $500,000....$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over

TotalReporting no net income

Grand total

13,5807,0934,3207,6621,9191,404

54128120030

37,03042,718

79,748

$11,714,35822,715,88630,947,905176,350,554134,505,872218,642,156186,855, 751194,973,696403,728.199397,351,231

$850,6372,134,58515,148,47111,920,43019,316,31916,038,06916,824,19035,293, 88333, 508, 545

1,777,785,608 151,035,132 200,735,117 351,770,2493 1,898,831,377

3 121,045,769 151,035,132 200,735,117 351,770,249

$79,611772,492

12,762,37413,635,09524,361,42221,184,61823,792,73249,824,45354,322,320

$930,2482,907,07727,910,84825,555,52543,677,74137,222,68740,616,92285,118,33687,830,865

$131673

3,64313,31731,11068, 803144,544425,592,927,696

2 9,5C0

4.109.39

15.8319.0019. 9819.9220.8321.0822.10

2 19. 79

1 Classes grouped to conceal net income and identity of taxpayers.2 Average for returns reporting net income of $2,000 and over.3 Deficit.

STATISTICS OF INCOME. 101

TABLE 11.—Corporation returns—distribution by size of net income by industrialgroups—Continued.

MANUFACTURING—FOOD PRODUCTS, LIQUORS, AND TOBACCO.

Income classes.

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over

TotalReporting no net income

Grand total

Num-ber.

2,9431,342

8151,418

3312037145327

7,2076 570

13,777

Net income.

$2,456,0034,326,1365,847,514

32,765,38523,261,79930,929,35024,914,14432,862,30369,364,92892,448,711

319,176,2733 309,161,987

10,014,286

Incometax.

$164,043403,830

2,788,9731,994,6322,651,9572,046, 8432,709,6955,696,9758,254,485

26,801,433

26,801,433

Warprofitsand excessprofits tax.

$18,110161,800

2,952,7572,936,7854,167,5303,384,2204,951,214

11,062,7989,239,657

38,874,871

38,874,871

Total tax.

$182,153565,630

5,741,7304,931,4176,819,4875,431,0637,750,909

16,759,77317,494.142

65,676,304

65,676,304

Averageamoimitof tax.

$136694

4,04914,89933,59476,494

172,242523.743

2,499,1632 9,113

Per centof totaltax tonet in-come.

4.219.67

17. 5221.2022.0521.8023.5924.1618.92

2 20.58

MANUFACTURING—TEXTILES AND TEXTILE PRODUCTS.

MANUFACTURING—LEATHER AND LEATHER PRODUCTS.

1 Classes grouped to conceal net income and identity of taxpayers.2 Average for returns reporting net income of $2,000 and over.*Deficit.

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000....$1,000,000 to $5,000,000...$5,000,000 and over

Total . . ..Reporting no net income

Grand total

1,7641,020

5631,050

35330013676482

5,3125,560

10,872

$1,631,3333,218,2634,019,954

25,114,17924,617,13046,440,52347,561,68051,244,41397,007,99326,500, 615

327,356,0833189,439,330

137,916,753

$119,117277,234

2,165,7252,246,8414,111,7953,989,6394,526,0788,320,1371,886,165

27,642,731

27,642,731

$10,337103,665

1,547,7012,163,0694,814,8545,814,0585,522,333

12,552,4477,044,875

39,573,339

39,573,339

$129,454380,899

3,713,4264,409,9108,926,6499,803,697

10,048,41120,872,5848,931,040

67,216,070

67,216,070

$127677

3,53712,49229,75572,086

132,216434,845

4,465,520

212,654

4.029.48

14.7817.9119.2220.6119.6121.5233.70

2 20. 53

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250, COO$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over

TotalReporting no net income

Grand total

3021821062187658141717i l

9811,203

2,184

$262,444587,291752,384

5,001,2775,108,5349,047,0304,745,251

11,659,103} 19,901,322

57,064,6363 105,909,355

3 48,844,719

$23,44150,848

425,491442,678787,862396,097966,779

1,765,629

4,858,825

4,858,825

$2,05317,263

349,891536,966

1,136,252755,477

1,806,2302,351,890

6,956,022

6,956,022

$25,49468, 111

775,382979,644

1,924,1141,151,5742,773,0094,117,519

11,814,847

11,814,847

$140643

3,55712,89033,17482,255

163,118514,690

2 12,044

4.349.05

15.5019.1721.2724.2723.7820.69

2 20.70

102 STATISTICS OF INCOME.

TABLE 11.—Corporation returns—distribution by size of net income by industrialgroups—Continued.

MANUFACTURING—RUBBER AND RUBBER GOODS.

Income classes.

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100 000 to $250 000$250,000 to $500,000$500 000 to $1,000,000$1 000 000 to $5 000 000$5000000 and over.. . .

TotalReporting no net income

Grand total

Num-ber.

6441174625

3

196445

641

Net income.

$54,115139,577125,221

1,108,6622,548,526

1,125,572

5,101,6733101,561,735

3 96,460,062

Incometax.

$6,9659,056

99,257224,483

108,248

448,009

448,009

Warprofitsand excessprofits tax.

$434953

67,770218,165

80,137

367,459

367,459

Total tax.

$7,39910,009

167,027442,648

188,385

815,468

815,468

Averageamountof tax.

$180589

3,63117,706

62,795

2 4,161

Per centof totaltax tonet in-come.

5.307.99

15.0717.37

16.74

2J5.98

MANUFACTURING—LUMBER AND WOOD PRODUCTS.

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5 000 000 and over

TotalReporting no net income

Grand total

8156033758611861112418i l

2,9843,749

6,733

$760,9741,973,0992,728,451

20,045,81612,481,23317,192,8508,018,344

| 7,310,284

70,511,0513120,219,887

3 49,708,836

$74,624191,089

1,747,6171,110,1911,567,340

727,545

642,807

6,061,213

6,061,213

$4,75053,018

1,205,0011,056,6431,337,475

598,785

930,188

5,185,860

5,185,860

$79,374244,107

2,952,6182,166,8342,904,8151,326,330

1,572,995

11,247,073

11,247,073

$132651

3,42911,65026,17055,264

174,777

2 3,769

4,028.95

14.7317.3616.9016.54

21.52

2 15.95

MANUFACTURING—PAPER, PULP, AND PRODUCTS.

Heporting net income:$0 to $2,000$2,000 to $5,000..;$5,000 to $10,000

: $10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000-$500,000 to $1,000,000$1,000,000 to $5,000,000...$5 000 000 and over

TotalReporting no net income

Grand total

14813583

221545617115

730946

1,676

$139,156429,396591,335

5,076,8573,977,1658,874,7476,095,7057,510,456

12,187,020

44,881,8373 49,178,592

3 4,296,755

$15,10437,833

439,534342,380817,705557,607639,152

1,089,541

3,938,856

3,938,856

$13110,617

301,286376,825704,944413,268989,918848,217

3,645,206

3,645,206

$15,23548,450

740,820719, 205

1,522,649970,875

1,629,0701,937,758

7,584,062

7,584,062

$113584

3,35213,31927,19057,110

148,097387,552

2 10,389

3.558.19

14.5918.0817.1615.9321.6915.90

216.90

1 Classes grouped to conceal net income and identity of taxpayers.2 Average for returns reporting net income of $2,000 and over,s Deficit.

STATISTICS OF INCOME. 103

TABLE 11.—Corporation returns—distribution by size of net income by industrialgroups—Continued.

MANUFACTURING—PRINTING AND PUBLISHING.

Income classes.

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000f 100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000 . . .$5,000,000 and over

Total .. ..Reporting no net income

Grand total

Num-ber.

2,2441,194

6519281711114624

U 6i 1

5,3863 046

8,432

Net income.

$1,968,4613,763,0664,647,378

20,062,39612,066,71617,220,31115,060,68215,903,332

| 33,464,248

124,156,5903 26,679,985

97,476, 605

Incometax.

$135,954321,351

1,673,9381,037,5151,438,0161,282,3551,334,814

2,697,887

9,921,830

9,921,830

Warprofitsand excessprofits tax.

$13,209159,697

1,916,5691,640,3352,569, 9952,126,4322,538,009

6,297,290

17,261,536

17,261,536

Total tax.

$149,163481,048

3,590,5072,677,8504,008,0113,408,7873,872,823

8, 995,177

27,183,366

27,183,366

Averageamountof tax.

$125739

3,86915,66036,10874,104

161,368

529,128

2 5,047

Per centof totaltax tonet in-come.

3.9610.3517.9022.1923.2722.6324.35

26.87

2 21.89

MANUFACTURING—CHEMICALS AND ALLIED SUBSTANCES.

Reporting net income:$0 to $2 000$2,000 to $5,000...$5,000 to $10,000..$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000. . .$5,000,000 and over

TotalReporting no net income.

Grand total.

1,0293962475011261084223255

2,5023,422

5, 924

$712,4901,286,2491,769,661

11,635,0648,988,797

17,231,60214,394,16516,008,38948,130,02038,060,852

158,217,2893 132,881,065

25, 336, 224

$49,774120,201

1,015,187777,897

1,520,2901,189,5921,355,6324,649,7603,632,456

14,310,789

14,310,789

$4,76839,626

827,645987,591

1,964,6992,157,4032, 297,6895,880,1141,127,538

15,287,073

15,287,073

$54,542159,827

1,842,8321,765,4883,484,9893,346, 9953,653,321

10,529,8744,759,994

29,597,862

$138647

3,67814,01232,26879,690

158,840421,195951,999

2 11,830

29,597,862

4.249.03

15.8419.6420.2223.2522.8221.8812.51

2 18.71

MANUFACTURING—STONE, CLAY, AND GLASS PRODUCTS.

1 Classes grouped to conceal net income and identity of taxpaxers.2 Average for returns reporting net income of $2,000 and over.3 Deficit.

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over

TotalReporting no net income

Grand total

66139726942311293251017i 1

1,9981,683

3,681

$650,5921,279,2511, 885,2129,693,5667,662,077

14,310,4698, 247,5057,336,847

| 18,690,980

69, 756,4993 26,259,793

43,496,706

$50,970130,312842,436678, 900

1,213,751726,551654,441

1,718,529

6,015,890

6,015,890

$4,08234,619

741,407827, 210

1,939,181741,702562,387

1,165,150

6,015,738

6,015,738

$55,052164,931

1, 583,8431,506,1103,152,932J, 468, 2531, 216,828

2,883,679

12,031,628

12,031,628

$139613

3,74413,44733,90258,730

121,683

360,460

2 6,022

4.308.74

16.3419.6622.0317.8016.58

15.43

2 17. 25

104 STATISTICS OF INCOME.

TABLE 11.—Corporation returns—distribution by size of net income by industrial groups—Continued.

MANUFACTURING—METAL AND METAL PRODUCTS.

Income classes.

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over

TotalReporting no net income

Grand total

Num-ber. ,

1,889994682

1,17728923510843438

5,46810,068

15,536

Net income.

$1,625,2383,202,2994,897,829

27,203,46920,091,86037,312,79136,983,04930,299,35993,274,678

182,476,288

437,366,8603 666,001,897

3 228,635,037

Incometax.

$119,405337,815

2,341,3751,825,3763,286,9493,255,4292,579,0268,272,817

14,542,977

36,561,169

36,561,169

Warprofitsand excessprofits tax.

$10,74893,901

1,584,1841,635,7813,734,4743,266,2013,002,0729,064,323

31,354,867

53,746,551

53,746,551

Total tax.

$130,153431,716

3,925,5593,461,1577,021,4236,521,6305,581,098

17,337,14045,897,844

90,307,720

90,307,720

Averagemountof tax.

$131633

3,33511,97629,87860,385

129,793403,189

5,737,231

216,516

Per centof totaltax tonet in-come.

4.068.81

14.4317.2218.8117.6318.4218.5825.15

2 20.65

ALL OTHER MANUFACTURING INDUSTRIES.

Reporting net income:$0 to $2 000 . .$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over

TotalReporting no net income

Grand total

1,7217895128191961295524165

4,2666,026

10,292

$1,453,5522,511,2593,682,966

18,643,88313,702,03520,082,48319,709,65416,707,39229,692, 76438,010, 829

164,196,8173 171,537,751

3 7,340,934

$91,240255,016

1,608,9411,239,5371,920,6541,758,1631,473,4522,695,2683,432,116

14,474,387

14,474,387

$10,98997,333

1,268,1631,255,7251,992,0181,846,9351,571,7622,440,9323,337,605

13,821,462

13,821,462

$102,229352,349

2,877,1042,495,2623,912,6723,605,0983,045,2145,136,2006,769,721

28,295, 849

28,295,849

$130688

3,51312,73130,33165,547

126,884321,013

1,353,944

2 6,633

4.079.57

15.4318.2119.4818.2918.2317.3017.81

2 17.23

CONSTRUCTION.

Reporting net income:$0 to $2.000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000 000 and over

TotalReporting not net income

Grand total

2,5681,660

786848102472127

6,0414,320

10,361

$2,301,6305,258,4795,488,833

17,718,2126,891,0127,188,2717,475,5791,258,691

13,754,661

67,335,3683 51,507,351

15,828,017

$194,855368,306

1,425,213570,846589,939555,969105,051

1,062,152

4,872,331

4,872,331

$25,324243,923

2,215,8701,108,4921,123,4151,163,023

200,0102,642,498

8,722,555

8,722,555

$220,179612,229

3,641,0831,679,3381,713,3541,718,992

305,0613,704,650

13,594, 886

13,594,886

$133779

4,29416,46436,45481,857

152,531529,236

2 2,250

4.1911.1520.5524.3723.8422.9924.2426.93

2 20.19

2 Average for returns reporting net income of $2,000 and over,s Deficts.

STATISTICS OF INCOME. 105

TABLE 11.—Corporation returns—distribution by size of net income by industrial groups—Continued.

TRANSPORTATION AND OTHER PUBLIC UTILITIES.

Income classes.

Reporting; net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over

TotalReporting no net income

Grand total

Num-ber.

6,9311,921

9401,222

273222139639624

11,8317,274

19,105

Net income.

$4,540,4465,999,6156,660,048

27,303,13218,842,82535,587,84448,851,44944,031,699

206,769,295423,285,101

821,871,4543 323,368, 793

498,502,661

Income

tax.

$252,231468,494

2,404,1791,755,0333,354,1194,577, 5074,248,587

19,307,70040,502,281

76,870,131

76,870,131

Warprofitsand excessprofits tax.

$17,272122,395

1,287,6851,012,6151,700,0191,451,9801,319,4847,139,295

10,100,889

21,151,634

24,151,634

Total tax.

$269,503590, 889

3,691,8642,767,6485,054,1386,029,4875,568,071

26,446,99550,603,170

101,021,765

Averageamountof tax.

$140629

3,02110,13822,76643,37888,382

275,4902,108,465

2 8,539

101,021,765

Per centof totaltax tonet in-come.

4.498.87

13.5214.6914.2012.3412.6512.7911.95

212.29

TRADE.

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over

TotalReporting no net income

Grand total

19,51510,7235,1235,818

85350414576475

42, 80945, 370

88,179

$17,610,01934,086,70035,885,495

122,485,92559,637,90875,481,47249,389,13749,967, 23981,671,95045,729,452

571,945,297s 626,828,343

3 54,883,046

$1,306,8512, 477,998

10,573,4165,308,3216,656, 3614,386,4254,393, 8387,115,5834,060,426

46,279,219

46,279,219

$147,417917, 6.3

8,585,2106,149,3308,587,2744,923,0005,225, 145

10,582,0-45,340, 273

50,463, 296

50,463,296

$1,454,2683,395,621

19,158, 62611,457,65115, 243, 6359, 309,4259,618,983

17, 697, 6079,400, 099

90,742,515

90,742,515

$136663

3, 29313,43230,24564,203

126,566376,545

1,881,340

2 2,260

4.279.46

15.6419.2120. 2018.8519.2521.6720.57

2 16. 91

P U B L I C SERVICE—PROFESSIONAL, AMUSEMENTS, H O T E L S , ETC..

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5 000 000 and over

TotalReporting no net income

Grand total

3,1724,7701,0941,305

204983687

10,6948,409

19,103

$1,169,41810,408,9827,761,033

27,007,17414,030, 29115,020, 75812,599, 7806,431,498

10,443, 620

104,872, 5543 45,939, 035

58,933,519

$274,983536,781

2,228, 6261,222, 9101,303,0481,086,257

496,351867, 817

8,016,773

8,016,773

$34,914303,216

2,682, 4421,909, 9061,914, 3501,591, 6601,164,9781,650, 859

11,252,325

11,252,325

$309, 897839,997

4,911,0683,132, 8163,217,3982,677,9171,661,3292,518, 676

19, 269, 098

19,269,098

$65768

3,76315,35632,83174,386

207,666359, 811

21, 802

2.9810.8218.1822.3321.4221.2525.8324.12

2 18.37

2 Average for returns reporting net income of $2,000 and over.3 Deficit.

106 STATISTICS OF INCOME.

TABLE 11.—Corporation returns—distribution by size of net income hy industrial groups—Continued.

FINANCE, BANKING, INSURANCE,, ETC.

Income classes.

Reporting net income:«O to S2 000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over

Total .Reporting no net income

Grand total

Num-ber.

24,96312,7837,0927,370

97659318186708

54,12228,736

82,858

Net income.

$20,961,80140,921,82249,947,795

150,871,97267,299,66689,546,64661,454,52957,222,958

135,015,83566,053,781

739,296,8053 363,165,913

376,130,892

Incometax.

$1,467,3963,255,995

12,131,8845,729,7677,562,1975,130,2484,656,869

11,094,7666,027,286

57,056,408

57,056,408

Warprofitsand excessprofits tax.

$69,639469,654

4,042,2572,434,5543,341,1022,539,4921,623,2803,851,995

843,261

19,215,184

19,215,184

Total tax.

$1,537,0353,725,649

16,174,1418,164,321

10,903,2997,669,74€6,280,149

14,946.7116,870,547

76,271,592

76,271,592

Averageamountof tax.

$120525

2,1958,365

18,38742,37473,025

213,524858,818

2 l,.4O9

Per centof totaltax tonet in-come.

3.767.46

10.7212.1312.1812.4810.9711.0710. 40

2 10.32

COMBINATIONS, PREDOMINANT INDUSTRY NOT ASCERTAINABLE.

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over. . .

TotalReporting no net income

Grand total

68021699

13234181336

1,2011,678

2,879

$516,459687,315672,262

3,007,8142,602,1742,717,8154,486,0432,037,378

10,361,352

27,088,6123 65,509,712

3 38,421,100

$25,93445, 548

260,949237, 669246,058395,409194,744

1, 669,195

3,075,506

3,075,506

$lr68411,586

162,780152,009215,012337,15381,018

897,401

$27,61857,134*

423,729389,678461,070732,562275,762

2,566,596

1,858,6431 4.934.149

1, 858,643 4,934,149

$128577

3,21011,46125, 61556,35191-, 921

427,766

24,108

4.028.50

14.0914. 9716.9616.3313.5424.77

2 18.21

INACTIVE CONCERNS.

Reporting net income:$0 to $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000... .$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000...$5,000,000 and over

TotalReporting no net income

Grand total

27,780

27,780

3 $16,761

3 16,761

2 Average for returns reporting net income of $2,000 and over.8 Deficit.

CORPORATION RETURNS.

TABLE 12.—Corporation returns by years—State tables.

UNITED STATES.

Year.

Totalnum-ber ofcorpo-rations.

Corporations reporting net income.

Num-ber re-portingnet in-come.

Percent oftotalnum-ber ineachState.

Gross income. Deductions. Net income. Income tax.War profitsand excessprofits tax.

Total tax.

Corporations reporting no net income.

Num-ber re-portingno netincome.

Percent oftotalnum-ber ineachState.

Gross income. Deductions. Deficit.

>

a

191619171918191919201921

341,253351, 426317, 579320,198345,595356, 397

206,984232,079202, 061209,634203,233171,239

60.65 $32,531,096,969 $2366.04 79,540,004,89163.63 79,706.659,14865.47 88,261^006,05258.81 93,824,224,70448.05 60,051,123,329

1,765,187,985 $8,68,809,644,68010,71,345,147,89978,849,587,59485,921,569,89155,715,075,516

!, 765,908,984 $171), 730,360,2118,361,511,2499,411,418,4587,902,654,8134,336,047, 813

i,150503', 698,029 $1.653,198,483743,535,888636,508,292366,443, 621

740 2,, 638,747,2,505,565,1,431,805,988,726,351335,131,811

$171,805,150!, 142,445,769

939 3,158,764, 422!, 175,341, 5781,625,234,643701,575,432

690 2,

134,269119,347115,518110, 564142,362185,158

39.3533.9636.3734.41.51.

$2,796,534,046 $3,453,438,4575,153,234,312

53111924;

6,757,622,1645,782,841,8747,447,394, 525

95 31'

, 657,742,792 12,653,289,033:, 381,337,545 26,410,761, """", 198,150. 203[35,076,' 369 J

289 2,337 3,

$656,904,411629,607,562689,772,361995,546,241

:, 029,423,744,878,219,134

A L A B A M A .j

oog

1916.1917.1918.1919.1920.1921.

3,3613,4703,2282,9833,1983,079

1,9362,3132,3372,0921,9671,425

57.6066.6672.4070.1361.5146.28

$152,706,812379,729, 758484,579,239408,416,618479,492,545198,170,647

$106,814,035319,299,240440,338,549371,403,622440,489,143185,368,011

$45, 892,77760,430,51844,240, 69037,012,99639.003, 40212', 802,636

$912,4022,683,2923,359,7992,834,3792,986,985989,364

$12,491,05511, 520'8904, 522, 7805,196,896793,486

$912, 40215,174,34714,880, 6897,357,1598,183, 8811,782,850

1,1,

1,1,

425157891891.231654

42.4033.3427.29.38.53.

60874972

$26,634,37339,495,97334,579,79844,926,281142,702,408187,696,790

$33,182,22944,027,82937,693,04249,663,021152,820,777210,880,272

$6,547,8564,531,8563,113,2444,736,740

10,118,36923,183,482

ALASKA.

19161917191819191920.1921

2062121276369121

909367363245

43.6943.8752. 7657.1446.3837.19

$2,833,0216,432,220

10,5.53,6725,208,7139,872,8672,606,513

$2,088,1185,434,6769,859,4164,709,1999,348,6832,376,755

$744,903997,554694, 256499, 514524,184229, 758

14,63645,56249.11741^39843,30315,274

$204,298153.70126' 46125,0857,112

$14,249,202.67,68,22,

636860818859388386

11611960273776

56.3156.1347.2442.8653.6262.81

$2,596,1131,003,150955,943300,276

1,014,3542,634,205

$2,928,0581,202,6951,098.690400;931

1,114,6293,033,609

$331,945199,545142.747IOO;655100,275399,404

TABLE 12.—Corporation returns by years—State tables—Continued.

ARIZONA.

Year.

191619171918191919201921

Totalnum-ber ofcorpo-

rations.

1,3901,4601,1011,5141,5311,572

Corporations reporting net income.

Num-ber re-portingnet in-come.

540681417627542376

Percent oftotalnum-ber ineach

State.

38.8546.6437.8740.3535.4023.92

Gross income.

$81,581,266153,753,716102,670,295104,581,12293,819,60339,267,010

Deductions.

$50,657,007121,945,28890,957,83294,652,42687,131,71836,533,137

Net income.

$30,924,25931,808,42811,712,4639,928,6966,687,8852,733,873

Income tax.

$619,1811,486,795

936,270774, 548504,953205,329

War profitsand excessprofits tax.

$5,112,0682,976,913

668,743560,212166,549

Total tax.

$619,1816,598,8633,913,1831,443,2911,065,165

371,878

Corporations reporting no net income.

Num-ber re-portingnonet

income.

850779684887989

1,196

Percent oftotalnum-ber ineach

State.

61.1553.3662.1359.6564.6076.08

Gross income.

$11,072,6457,910,202

16,174,45212,134,03034,214,70956,178,901

Deductions.

$22,481,70210,927,70918,579,34516,415,61942,484,20367,974,775

Deficit.

$11,409,0573,017,5072,404,8934,281,5898,269,494

11,795,874

ARKANSAS.

191619171918191919201921

2,3442,5211,9932,1352,3172,383

1,6441,9551,6241,7211,5131,275

70.1477.5581.4980.6165.3053.50

$73,232,318233,567, 265260,218 521393,739,652291,992 602152,850,457

$48,440,927209,567,272239 938 980365,974, 869272,287,967143,364,964

$24,23,2027,19,

791,999,970764,704485,

391993541783

493

$487,1,181,1 550.2,1,

089,4S7,695,

130763783928810014

$2,780,5364 196 5923,702,4382,103,079

590,931

35531

$487,,962,,747,792,,590,,285,

130299T75366880945

700566369414804

1,108

29.8622.4518. 5119.3934.7046.50

$12,697,13,286,23 64116,692,90 999

118,329,

4959751T>130003398

$14,934,86214,615,12125,441,54319,068,65597,465,238

130,466,029

$2,237,3671,328,1461,800,4312,376,5256,466,235

12,136,631

C A L I F O R N I A .

191619171918191919201921

17,98618,36915,96414,71614, 86515,181

88 j

7,8,7,

65495188125987?

7,397

48.1148.7349.37561252.9648.73

$962.254.3,2,3,3,2,

563,403,227,100,294,089,227,188,728,823,

619039624553188850

$682.302

2,2,92,

241,142,000,328,951,489,944,363,534,639,

050130971881135568

$279,952,569322,260226,771,342,599,282, 825,194,184,

9006536720532S2

15,18,26,99,16,

458,877,

10?0?7

771,872532,275169, 485231, 027

$42, 50653,086,56,981,37,40416, 296,

S41034002530277

$5,458,10258 384 26871,857,90683,513,27759 574 01532,527,304

o.q'8,6,67,

33?418083457003784

51.8951.2750.6343.8847.0451.27

$205,786235 674311,423357, 827;919 731

304

815393

816,108,871

$304,631,281 485,356,397,435,665,

1 002 619924,658,

4?70?584215100Q590

$98,845,12345 810 74644,974,02777,837,75882 887 321

108,549,719

O00

I)oui

oog

COLORADO.

os 1916o 19173 1918co 1919,° 1920.L 1 9 2 1

7,4797,6187,1706,7046,8126,559

2,9863,5393,2733,1072,9762,340

39.9346.4645. 6546.3543. 6935.68

$238,993,673, 894,654, 000,807,999,870,395,486,204,

105965372998990976

$181,949,887577,133,647579,790,512728, 712, 201804,361,156452,163,931

$57,043, 21896,761, 31874,209, 86079,287, 79766,034, 83434,041, 045

$1,115, 8544,743,9805, 504,9666,237,0315,135, 5652,716,262

$9,912,11722, 528,85811,353,4707,666,3013,248,521

$1,115, 85414,656,09728, 033, 82417,590, 50112, 801,8665,964,783

4,4,3,3,

493079897597

3,8364,219

60. 0853. 5454.3553.6556.3164.32

$42, 771, 52248,956, 85179,061,007

165, 788,176173, 583, 367318,578,783

$55,812,04461,463,37290,100,277182, 616,423191, 604, 925453,123,239

$13,040, 52212,506,52111,039,27016,828,24718,021,558

134,544,456

CONNECTICUT.

191619171918191919201921

444,

852976799

4,40544,665899

3,3,33,2,2,

096263249012966369

63.8165.5767.7068.3863.5848.36

$834,382,1091, 578, 754,4961,511, 534,7871, 553, 856,9331,461,129,326

739,116, 250

$645,170,7101,396, 898,9511, 349, 211,4011, 378,099,1381,361,135,831683, 810, 083

$189,211, 399181, 855, 545162,323, 386175,757, 79599,993, 49555,306,167

$3,713,3847,999,28112,028,38313,944,1828,099,3964,669,300

$36,743,41253,443,79625,093,62110,265', 3332, 841, 512

$3446539

713742472037

18,364

7

384693179803729

510, 812

1,7561,7131, 5501,3931,6992, 530

363432313651

.19

.43

.30

.62

.42

.64

$52,446,99104,108, 81,467,955, 823217,982,006498,359,480608,015, 533

$65,489,719114,122, 812478, 738,742261,089, 505557, 586,834675, 599,235

$13,042,72810,013,99710,782,91943,107,49959,227,35467,583,702

oDELAWARE.

191619171918. . .191919201921

9601,071688816809918

554616384466401383

57.7157.5255.8157.1149.5741.72

$221,569,789810,771,861437,050,491334, 790,234329,059,96181,777, 825

$85, 298, 891682,294,433390,320, 419298,110,694303, 832,53675,721,042

$136,270,898 $2,894,425128,477, 42846,730. 07236, 679, 54025,227, 4256,056, 783

5,891, 8783,421, 9193, 051, 7052,265, 736

487,134

$23,262,73716,515, 8465, 537,1521,397,267456,701

$2, 894,42529,154,61519,937, 7658, 588, 8573,663, 003

943, 835

406455304350408535

424244.42.50.

2948198943

58.28

$2, 238,31612, 234, 9506,435, 757

17, 887, 47935,035,78591, 783, 432

$3,537,00420,332,8598,374,759

20, 500,85841,152,812105,310,136

$1,298,6888,097,9091,939,0022,613,3796,117,02713,526,704

3oog

DISTRICT OF COLUMBIA.

191619171918191919201921

1,1301,263719995

1,1831,258

653821552659659716

57.7965.0076.7766.2357.1656.92

$242,882,222265,653,938177, 578,447212,922, 598225,380, 949220,704,491

$201,421,241231, 260,378162,477,947183,175,905201, 014,376200, 492, 531

$41,460, 98134,393, 56015,100, 50029,746, 69324,366, 57320,211, 960

$778,2741,759,6291,260, 7162, 380,3411,988,1771,701,107

$2,357,5283, 532,1384,031,1641,688,4921,720,399

$778,2744,117,1574,792, 8546,411, 5053,676, " "3,421, 506

477442167336494542

42.35.23.

210023

33. 7742.43.

8408

$16,179,42011, 230, 5689,794, 57019,550, 94656,250, 76980,010, 719

$18,191,80012,944,62411,126,85422,484,79359,886,68191,823,143

$2,012,3801,714,0561, 332,2842,933,8473,635,91211,812,424

OCD

TABLE 12.—Corporation return by years—State tables—Continued.

FLORIDA.

Year.

191619171918191919201921

Totalnum-ber ofcorpo-rations.

2,8692,9913,0232,8453,2293,472

Corporations reporting net income.

Num-ber re-portingnet in-come.

1,5181,8681,6851,6711,8421,646

Percent oftotalnum-ber ineachState.

52.9162.4555.7458.7357.0547.41

Gross income.

$81,477,552195,027,934242,617,632

' 271,609,675297,169,272211,881,821

Deductions.

$63,806,729176,350,430228,544,193246,324,109274,752,149195,715,463

Net income.

$17,670,82318,677,50414,073,43925,285,56622,417,12316,166,358

Income tax.

$351,040927,450

1,116,1511,967,6661,703,2171,245,897

War profitsand excessprofits tax.

$1,473,6191,889,3242,347,3082,215,839

980,522

Total tax.

$351,0402,401,0693,005,4754,314,9743,919,0562,226,419

Corporations reporting no net income.

Num-ber re-portingno net

income.

1,3511,1231,3381,1741,3871,826

Percent oftotalnum-ber ineachState.

47.0937.5544.2641.2742.9552.59

Gross income.

$19,142,66631,608,32234,744,74552,270,145

111, 880,974126,633,887

Deductions.

$23,491,83837,096,96040,173,21563,604,681

120,093,378142,700,737

Deficit.

$4,349,1725,488,6385,428,470

11,334,5368,212,404

16,066,850

GEORGIA.

191619171918191919201921

4,7584,9564,3844,4204,5004,547

3,4244,0093,4583,4872,8272,067

71.9680.8978.8878.8962.8245.46

$251,095,946746,428,340875,848,992958,377,060862,291,616412,283,727

$194,587,307673,277,614803,706,316874,906,304800,573,164381,247,113

$56,508,63973,150,72672,142,67683,470,75661,718,45231,036,614

$1,082,1903,486,1775,028,9666,495,5954,748,9742,618,990

$8,826,79023,949,07814,856,6618,755,3641,790,683

SI, 082,19012,312,96728,978,04421,352,25613,504,3384,409,673

1,334947926933

1,6732,480

28.0419.1121.1221.1137.1854.54

$29,501,34261,898,474105,265,82262,827,382295,237,068314,385,441

$34,977,38967,594,447111, 618,27568,915,504316,192,673353,659,414

$5,476,0475,695,9736,352,4536,088,12220,955,60539,273,973

3oo

HAWAII.

1916.1917.1918.19191920.1921

571617480521534587

396417337357368315

69.3567.5870.2168.5268.9153.66

$101,055,901165,807,789125,980,474189,325, 500235,457,13190,392; 439

$55,351'127,804,'101,956,1148,402,774177,172,47179,807,502

$45,704,63638,002,86724,023,80940,922,72658,284,66010,584,937

$889,7511,402,4902,083,0283,096,5924,242,650922,666

$9,978,5115,931,3557,941,18914,986,095

682,811

$889,75111,381,0018,014,383

11,037,78119,228,7451,605,477

175200143164166272

30.6532.4229.7931.4831.0946.34

$4,992,9002,509,35510,986,5174,617,43518,593,55467,553,636

$6,248,0442,864,93611,871,3656,065,43519,703,97676,247,678

$1,255,144355,581884,848

1,448,0001,110,4228,694,042

IDAHO.

191619171918191919201921

1,7801,8891,1841,6901,7711,706

9691,084

657951893601

54.4457.3855.4956.2750.4235.23

$37,741,867136,418,19091,825,305139,493,420128,387,43449,405,234

$26,924,633121,466,77184, 520,111128,094, 293118,603,52947,176,023

$10,817,23414,951,4197,305,19411,399,1279,783, 9052,229,211

$212,526733, 739607, 507866, 210740,061122,845

$1,763, 7131,226,387884, 225637, 86180,464

$212,5262,497,4521,833, 8941,750, 4351,377, 922203,309

8118051527 S739|878!

1,105!

45.5642.6244.5143. 7349.5864.77

$9,002,77213,401, 09010,352, 79819,512, 34855,969, 54363,281,973

$10,936,89915,355,24211,956,45322,041,72461,654,62773,591,353

$1,934,1271, 954,1521,603,6552,529,3765,685,084

10,309,380

ILLINOIS.

191619171918191919201921

21,93122, 38920,40620, 21421,12722,396

13,45114, 39912,92013, 79213,41311,384

61.33 $3,168,454,04164. 311 7,676,120,612

8,460,298,9709,437,663,0589,334,087,2166, 744,818,667

63.3168.2363. 4950.83

$2,406,308,6296,542,362,5267,700,973,3888,604, 505, 3888,656, 906, 9426,363,674,214

$762,145,4121,133,783,726

759,325,582833,157,670677,180, 274381,144,453

$15, 014, 84553, 593,28162,851,975;

66,614,01155, 817, 886j33,106, 447

$165,425,5380,26117, 7100,7122,131

215,810,2611122, 707, 71093,230,7112 8 , 2 0 2 / "

$15,014, 845219,018, 819278,662, 236189,321, 721149,048, 59861,308,578

8,480!7,9907,486!6, 422'7, 71411,012,

38.6735. 6936.6931.7736. 5149.17

$189,184,120408,337, 235408, 944, 552

4,179,415, 8742,967,631,3913, 758,752,152

$217,780,179451,077,084443,295,049

4,265,445,0763,112,951,4774,116,064,205

$28, 596,05942, 739,84934,350,49786,029,202145,320,086357,312,053 1-3

oCO

I N D I A N A .

191619171918191919201921

8,5469,0198,5898,7889,2759,397

5,8816,8496,0906,2275,8854,991

68.8275. 9470.9070.8663.4553.11

$459,263,5461,453, 704, 7671,357, 050, 3351,578, 739, 5961,728,056,0781,005, 748,132

$357,512,1781,315, 381,9001,242,903, 8591,436, 367, 7381,599,891,865928,579,984

$101,751,368138,322,867114,146,476142, 371, 858128,164, 21377,168,148

$2,001,337.6,381,3388, 569, 053

10, 732, 3489, 809,9246,264, 2111

$21, 797, 83131,922,48822,683, 35417,653,4666,213,639

$2,001,33728,179,16940,491, 54133,415, 70227, 463,39012,477, 850

$47, 847, 292106, 863,962119,313,764156,121, 599463,026, 255534, 323,814

$55, 833,280116,849,798130,520,012168,946,885497,993,861601,321,503

$7,985,9889,985, 836

11,206,24812,825, 28634,967,60666,997, 689

3oog

IOWA.

191619171918191919201921

9 0649,2888,2577,7988,8998,643

5 8556,4235,8255,3735,4974,494

64 6069.1570. 5568.9061.7752.00

$265,972,786837, 831,971839, 521,038

1,102,603,896956,667,062656,579,966

$208,362,402759,982,658778, 528, 539

1,030,794, 547896, 721,344621,262,882

$57,610,38477,849, 31360,992,49971,809, 34959,945, 71835,317,084

$1,113,9033, 760,3624,759,6935,259, 7854,422,4312,729,111

$8, 756, 96611,340,8998, 863,0994,992,1361,454,638

$1,113,90312,517,32816,100, 59214,122, 8849,414, 5674,183, 749

3,2092,8652,4322,4253,4024,149

35. 4030.8529.4531.1038. 2348.00

$42, 266,43386,497, 47695,619,609130, 764, 441409,450, 293421, 721,046

$58,321,69690, 555, 842101,682,452142,103,366435, 895,156459,671,636

$16,055,2634,058, 3666,062, 84311,338, 92526,444, 86337,950,590

TABLE 12.—Corporation return by years—State tables—Continued.

KANSAS.

Year.

19161917.1918191919201921

Totalnum-ber ofcorpo-

rations.

4,4674,6044,4744,5314,6584,749

Corporations reporting net income.

Num-ber re-portingnet in-come.

3,2993,6803,3533,4363,2022,852

Percent of

totalnum-ber ineacli

State.

73.8579.9374.9475.8368.7460.05

Gross income.

$352, 747, 535803,041,896722,919,437953,144,030

1,111,082,200791,541,272

Deductions.

$248,676,965681,645,684641,124, 893836, 892,309

1, 006, 481,468703,991,679

Net income.

$104,070, 570121,396, 212

81, 794, 544116,251, 721104,600, 73287,549, 593

Income tax.

$2,073,9115,954,9217,617,0149,771,4928,962,1887,505,059

"War profitsand excess

profits tax.

$13,656,95412,002. 46911,216, 4227,675,5827,596,108

Total tax.

$2,073,91119,611,87519,619,48320,987,91416,637, 77015,101,167

Corporations reporting no net income.

Num-ber re-portingnonet

income.

1,168924

1,1211,0951,4561,897

Percent oftotalnum-ber ineach

State.

26.1520.0725.0624.1731. 2639.95

Gross income.

$18, 727,10759,606,59656, 745,78380,387,217

354, 340, 288375,340,061

Deductions.

$21, 275, 29464, 876, 83362,390,17087,716,944

373, 460, 386397,587,581

Deficit.

$2, 548,1874,270,2375,644,3877,329,727

19,120,09822,247,520

KENTUCKY.

inH

o

o

19161917191819191920.1921,

5,4055,5804,3074,5714,8044,757

3,4393,8533,1433,0753,0792,617

63.6369.0572.9767.2764.0955.01

$278,007,892652,268,827707, 866,437639, 458,091832, 738, 581444,349,329

$211,488,773569,373,083638,044,885568, 869,330757,869,502412,471,737

$66; 519,119895,744821, 552588, 761869,079877,592

$1,303,4543, 845,3515, 740,2795,459,9325,702,0902,498,252

$13, 545,37218,238, 6579,811,172

11,203,1492,273,498

$1,303,45417,390, 72323,978, 93615,271,10416,965,2394,771,750

11111,

966727164496725

2,140

36.3730.9527.0332.7335.9144.99

$22,524,65844,825,29137,744,85170,249,155

152,151,464219,658,706

$28,086,17848,995,22541,447,39476,695,661

165,017,410253,965,378

$5,561,5204,169,9343,702,5436,446,506

12,865,94634,306,672

oo

LOUISIANA.

191619171918191919201921

343,

705096661

4,0014,4,

365470

2,3,2,2,%

380113557690441

2,053

64.76.69.67.55.45.

240084239293

$211,202,896734,600,111731,556, 847950, 986, 340820, 556,035479,873,646

$158,569,779646,421,493674,389,226862,029,140753,264,396452,748,646

$52,633,1188,178,61857,167,62188,957,20067,291,63927,125,000

$1,047,7754,178,4194,607,5426,885,4735,170,9352,213,867

$13,379,22013,693,33915,900,47710,256,6721,692,068

$1 047557

775639

18,300,8812215

3,

785427905,

950607935

111

,325983

,104,311,924

2,417

3524

7600

30.16324454

770807

$23,877,12048, 028,48438,143,41599,716,348302,041,114334,891,,'

$29,807,10954,682,21543,538,399107,905,977328,924,798375,023,151

$5,929,9896,653, 7315,394,9848,189,62926,883,68440,131,350

MAINE.

1916..191719181919.19201921

3,0843,3112,4692,8412,8302,994

1,9,1,1,11,

94U390496908737595

63.2C72.1860.5967.1601.3853.27

$167,998,563402,801,390284,018, 735489,053,461540,634,952352,668,492

$129,685,789346,976,800258,767,107440,295,200496,799,284322,183,143

$38,312,77455,824,59025,251,62848,758, 26143,835,66830,485,349

$744,7732,756,9692,063,4453,833,0863,529,9592,552,345

$5,325,5575,934,2846,991,6715,278, 8152,549,674

$744,7738,082,5267,997,729

10,824,7578,808, 7745,102,019

$26,270,02622,297,89731,452,60336,377,598

100,927,621177,443,735

$30,206,45925,773,51137,942,62343,525,673

109,309,788211,930,901

$3,936,4333,475,6146,490,0207,148,0758,382,167

34,487,166

MARYLAND.

1916.. .19171918191919201921.

4,0394,2503,4983,8854,6624,246

2,5842,8972,5292,6473,0122,073

63.9868.1672.2968.1364.6148.82

$443,382,1031949, 855,3931929,339,590!904,191,353941,296,390722,857,528

$356,098,100839,963,810844,577,898810,223,989864,394,371660,066,330

$87,284,003109,891,58384,761,69293, 967,36476,902,01962,791,198

$1,658,0365,326,2496,825,2107,470,1286,414,0145,638,109

$13,373,54423,291,20714,779,3537,465,4732,457,211

i $1,658,03618,699,79330,116,41722, 249,48113,879,48718,095,320

1,455!1,353!

969i1,238!

1,650!2,173

36.0231.8427.7131.8735.3951.18

$25,604,14059,272,09966,213,09779,402, 434253,929,061296,177,658

$30,268,15367,167,55071,088,61488, 053,285276,694,572333,938,370

$4,664,0137,895,4514,875,5178,650,85122,765,51137,760,712

3oMASSACHUSETTS.

191619171918191919201921

13,27313,79912,62213, 28614,15014,837

8,3509,8498,5018,8948,1427,199

62.9171.3767.3566.9457. 5448.52

$1,772,712,3085,023,176,4795,871, 704, 0855,826,613,8194,874,334,6653,463,117, 234'

$1,305,208,6464,191, 441,1555,258, 807,8525,172,057,1054,471,807,1543,185,306,688

$467,503,662831,735, 324614, 896, 233654,556, 714402,527,511277, 810, 546

$8,927,59440,442,86544,594,53051,101, 03032,660,52924,464,732

$96, 781,840229,493, 756117,830, 26655,186,54422,474,481

$8,927,594137,224,705274, 088,286168,931,29687,847,07346,939,213

4,92313,9504,1214,3926, 0087,638

37.0928.6332.6533.0642.4651.48

$153,413,973325,363,706377, 740,551495,981,643

2,164,242,3121,621,932,693

$181, 500,346351,903,741445, 383,973557, 847,895

2,363,383,1301,872,422,640

$28,086,37326, 540,03567,643,42261,866,252

199,140,818250,489,947

QO

g

MICHIGAN.

191619171918191919201921

9,0219,62610,87211,426

7,1625,9516,6376,7045,209

64.7771.6765.9768.9561.6645.59

180,450,979.253,055,263,832,177,645.254,345,423,

$805,196,7822, 671,503,3842,716, 534,8203,314,403,1993,243,208,8512,094,119,198

$375,253,744307,749, 892338, 729,021517, 774,681402,047, 385251,304,416

$7,362,94514,575, 90624, 842,97738,506,22232,182, 83719,037,623

$46,392,602118,332, 316121,060,45570,437,94842,811,466

$760143

362,945968,508175,293

159,566,67710261,

620, 785849,089

3,2,3,2,4,6,

461831070989168217

35.2328.3334.0331.0538.3454.41

$84,176, 870182,288, 812181, 480,106159, 533, 186757,220, 766

1,219,593,453

$97.969,398213^ 693,864199,972, 642176, 489,390806,756,132

1,400,088,545

$13,792,52831,405,05218,492,53616,956,20449,535,366

180,495,092

CO

TABLE 12.—Corporation returns by years—State tables—Continued.

MINNESOTA.

Year.

191619171918191919201921

Totalnum-ber of

9,2769,4868,5768,5889,3159,177

Corporations reporting net income.

Num-ber re-portingnet in-come.

5,9167,2355,7875,9465,8214,710

Percent of

totalnum-ber ineach

State.

63.7876.2767.4869.2462.4951.32

Gross income.

$746,083,8122,216,876,1971,878,316,7082,053,409,0312,233,521,5061,305,870,652

Deductions.

$540,398,4831,943,428,5301,740,215,4481,862,975,6722,085,047,5351,244,258,976

Net income.

$205,685,329273,447,667138,101,260190,433,359148,473,97161,611,676

Income tax.

$4,053,24313,014,90212,384,01515,633,73110,725,6535,019,706

War profitsand excessprofits tax.

$35,883,36823,161,60819,691,57212,612,8363,457,044

Total tax.

$4,053,24348,898,27035,545,62335,325,30323,338,4898,476,750

Corporations reporting no net income.

Num-ber re-portingnonet

income.

3,3602,2512,7892,6423,4944,467

Percent oftotalnum-ber ineachState.

36.2223.7332.5230.7637. 5148.68

Gross income.

$52,271,961150,251,711102,080,35199,093,959

472,701,059779,803,329

Deductions.

$64,481,856169,113,049112,249,197110,578,948497,477,966848,513,226

Deficit.

$12,209,89518,861,33810,168,84611,484,98924,776,90768,709,897

MISSISSIPPI.

191619171918191919201921

1 6531,8111,1321,4361,5731,548

1 1481,431

8721,1771,015

819

69.4579.0277.0381.9664,5352.91

$48 355,712183,632,659133,113,464214,347,116207,688,94695,826,313

$36,972 856169,918, 500121,869,413195,644,549190,314, 89190,639,058

$11,382,85614,814,15911,244,05118,702,56717,374,0555,187,255

$222,380743,089887,277

1,396,1541,350,204

369,659

$1,184,3682,293,0642,369,0061,930,725

246,984

$222 3801,927,4573,180,3413,765,1603,280,929

616,643

505380260259558729

30 5520.9822.9718.0435.4747.09

$11 018 62416,105,50918,596,34416,710,42986,484,73378,358,022

$12 733 62317,502,86820,290,77817,987,98494,071,00687,742,228

$1 714 9991,397,3591,694,4341,277,5557,586,2739,384,206

Oin

O

MISSOURI.

191619171918191919201921

14,26214,84013,33212,76413,42813,735

8,9019,3048,2948,7408,4317,338

62.4162.7062.2168.4762.7953.43

$971,129,3313,058,064,5233,087,626,9833,446,312,0723,365,585,3132,276,260,673

$748,498,7292,754,845,2492,828,707,5813,159,804,8423,139,282,8132,146,880,221

$222,630,602302,119,274258,919,402286,507,230226,302,500129,380,452

$4,347,71714,461,26218,986,86822,095,19017,770,43210,817,654

$42,990,74984,412,91148,833,07030,379,4428,806,173

$4,347,71757,452,011103,399,77970,928,26048,149,87419,623,827

5,3615,5365,0384,0244,9976,397

37.5937.3037.7931.5337.2146.57

$117,530,228186,291,251209,591,434219,719,520814,725,610

1,029,103,368

$136,530,200204,848,660230,125,289245,881,772866,275,232

1,119,302,987

$18,999,97218,557,40920,533,85526,162,25251,549,62290,199,619

MONTANA.

1916.1917,1918.1919.1920.1921.

3,6133,7743,8043,3373,5713,782

2,0192,4302,3591,7701,5861,183

55.8864.3962,0153.0444.4131.28

$107,727,076235,705,796312,680,643189,172,306160,983,04988,670,129

$74,146,767204,403,129283, 859,392174,304,332149,451,32682.565, 728

$33,580,30931,302,66728,821,25114,867,97411, 531,7236,104,401

$663,3321,535, 4902,525,0851,123,195866,056457,660

$2,355,8262,938, 745633,625377,915110,068

$6633,891,5,463,1,756,1,243567,

332316830820971728

1,1,1,1,1,2,

594344445567985599

44.1235.6137.9946.9655.5968.72

$10,635,36922,230,44850,398,75253,643,01973,215,43890,998,781

$14,131,91026,184,99554,083,21459,639,442SQ, 454,114

105,396,619

$3,496,5414,954,5473,684,4625,996,423

13,238,67614,397,838

NEBRASKA.

19161917,1918191919201921

4,5614,6844,4644,5104,8735,092

3,3293,8853,3803,5153,1132,447

72.9982.9475.7277.9463. 8848.06

$144,812,843551,995,588616,667,889813,246,571602,409,992387,099,433

$109,069,989505,806,303582,794,905768,086,408570,718,997368,621,111

$35,742,85446,189,28533,872,98445,160,16331,690,99518,478,322

$701,4902,242,1302,635,8393,356,1642,495,9111,473,860

$4,486,4265,623,7115,092,7412,718,130771,060

$7016,7288,259,

490556550

8,448,9055,2142,244,

041920

1

1

1,2,

232799084995760645

27.0117.0624.2822.0636.1251.94

$10,143,25630,670,21262,971,37357,433,369274,138,657274,343,832

$12,330,10933,480,07167,016, 78362,297,550296,109,793298,498,498

$2,186,8532,809,8594,045,4104,864,18121,971,13624,154,666 M

oNEVADA.

191619171918191919201921

9391,051440958

1,1931,244

318399206285338274

33 8737.9746.8229. 7528.3322. 03

$14 092 88337,300,64726,650,80741,423,84729,808,76620,657,513

$10,314,57133,495,62324,362, 58038,087,59727,776,68619,325,470

$3,778,3123,805,0242,288,2273,336,2502,032,0801,332,043

$75,148192,815206,667245,196150,37184,793

$238,652232,308163,51682,09541,841

$75,148431,467438,975408, 712232, 466126,634

621652234673855970

66.1362.0353.1870.2571.6777.97

$7 579 7625,894,1136,311,2548,611,48816,782,07318,351,356

$9,671,8208,570,5688,188,00410,936,42521,663,70222,646,280

$2,092,0582,676,4551,876,7502,324,9374,881,6294,294,924

NEW HAMPSHIRE.

9oo8

191619171918191919201921

1,1,11,

1,

052177?!7f>003994021

748890997727682591

71.1075.6278.2072.4868.6157.88

$85,002,478151,484,964402,598,697211, 782,100214,581,450141,379,061

$70,140,754135,165,918360,375,151186, 276,650197,519,600128,666,088

$14,16,42,25,17,

861,724319,046223,546505,450061, 850712,973

$285,939575,915

3,098,8571,938,1151,332,4731,023,270

$2,423,39714,537,3174,039,0891,975, 486602,606

$285,9393,181,31217,636,1745,977,2043,307,9591,625,876

304287278276312430

28.9024.3821.8027.5231.3942.12

$10,504,79113,146,0539 138,9019,189,11845,528,82183,215,490

$11141010,48,88,

888,712451,022733 344106,324705,436091,047

$1,1,1

3,4,

383,304,•W4917,176,875,

9219694-13?06615557

TABLE 12.—Corporation returns by years—State tables—Continued.

NEW JERSEY.

Year.

191619171918191919201921

Totalnum-ber ofcorpo-rations.

9,77710,1128,8079,3929,896

10,631

Corporations reporting net income.

Num-ber re-portingnet in-come.

5,7506,2225,5036,0355,8755,545

Percent oftotalnum-ber ineachState.

58. 8161.5362.4864.2659.3752.16

Gross income.

$1,015,845,7362,123,440,7532,270,839,7402,945,523,4693,418,065,4352, 220,207,819

Deductions.

$770,138,8251,867,148,6092,079,821,0152,690,953,4543,227,279,8402,065,999,069

Net income.

$245,706,911256,292,144191,018,725254,570,015190, 785,595154,208,750

Income tax.

$4,819,51412,064,68516,469,20619,584,42014,875,30712,797,533

War profitsand excessprofits tax.

$35,216,00443,201,25445,748,06818,425,81313,137,268

Total tax.

$4,819,51447,280,68959,670,46065,332,48833,301,12025,934,801

Corporations reporting no net income.

Num-ber re-portingno net

income.

4,0273,8903,3043,3574,0215,086

Percent of

totalnum-ber ineach

State.

41.1938.4737.5235.7440.6347.84

Gross income.

$85,875,061260,604,130287,836,252507,688,469531,960,098765,604,342

Deductions.

$100,473,717278,178,033329,234,541593,778,908618,167,551855,574,759

Deficit.

$14,598,65617,573,90341,398,28986,090,43986,207,45389,970,417

wH

lO

NEW MEXICO.

19161917 . . .1918191919201921

9791 103

965940797961

474542558494411392

48.4249.1457.8252.5551.5740.79

$38,929,15477,131,58177,236,22257,550,26449,452,65039,044,128

$23,790,95962,538,69370,607,47853,276,63245,466,66836,866,678

$15,138,19514,592,8886,628,7444,273,6323,985,9822,177.450

$303,499677,816598,115317,342306,396162,787

$2,526,876679,354259,796188,99253,752

$303,4993,204,6921,277,469

577,138495,388216,539

505561407446386569

51.5850.8642.1847.4548.4359.21

$3,782,1258,998,2149,791,69017,737,09518,251,61534,907,720

$4,886,26111,334,54412,046,96519,693,26821,699,09139,615,141

$1,104,1362,336,3302,255,2751,956,1733,447,4764,707,421

•QOgi

NEW YORK.

191619171918191919201921

44,63246,14447,53548.49455.49557,596

27,77729, 88027, 76030, 47030,34927,374

62.2464.7558.4062.8354.6947.53

$8,300,137,67115,974,590,51215,945,819,32718,656,719,06522,086,479,69415,668,883,094

$6,025,476,249 $2,13, 773,437,05613,792,501,55716,264,233,00120,127,849,97114,532,519,655

!, 274,661,4222,201,115,7462,153,317,7702,392,486,0641,958,629,7231,136,363,439

$44,464,771105,625,319171,758,980196,187,661167,141,669100,847,002

$288,845,332635,547,519305,280,094188,051,01567,633,509

$44,464,771394,470,651807,306,499501,467,755353,192,684168,480,511

16,85516,26419, 77518,02425,14630,222

37.7635.2541.6037.1745.3152.47

$662,271,2481,163,881,3591,751,135,4961,919,255,5895,354,318,2147,430,255,001

$801,492,4791,303,348,1731,920,890,2662,112,305,3545,825,586,1128,332,230,896

$139,221,231139,466,814169,754,770193,049,765471,267,898901,975,895

N O R T H C A R O L I N A .

191619171918191919201921

5,0215,1554,2124,3964,8124,914

3,4383,9863,3623,5013,1432,529

68.4777.3279.8279.6465.3151.47

$284,767,644698,770,100879,192,164

1,038,581,5961,062,447,593

688,791,323

$223,884,841607,161,979772,163,987923,900,230960,169, 824623,364,736

$60,882,80391,608,121

107,028,177114,681,366102,277,76965,426,5.°"

$1,200,1854,124, 7256,661,4198, 707,0817,985,0415,401,565

$16,228,37344,016,68021,102,83515,985, 2117,597,915

$1,200,18520,353,09850,678,09929,809,91623,970,25212,999,480

1,5831,169850895

1,6692,385

31.5322.6820.1820.3634.6948.53

$14,830,01024,218,41928,462,10141,551,748190.420,975216,924,727

SI 8,766,84727,609,56531,005,50245,214,471205,035,251239,349,459

$3.936,8373,391,1462,543,4013,662,723

14,614,27622,424,732

N O R T H D A K O T A .

1916191719181919192C1921

2,7693,1242,7522,6392,8982,819

2,2202,5592,2172,1351,7471,362

80.1781.9180.5580.9060.2848.32

$35,477,730149,014,213171,981,215156,461,674137,313,047

88,743,928

$24,813,309139,218,605162,080,654147,309,645130.445,44384,743,249

$10,664,4219,795,6089,900,5619,152,0296,867,6044,000,679

$207,064434,318681,512505,850383, 888229, 265

$1,710,368804,465498,789347,667108, 519

$207,0642,144,6861,485,9771,004,639731,555337,784

1,1,

549565535504151457

19.8318.0919.4519.1039.7251.68

$4,139,53013,319,17617,841,97416,911,97169,597,25657,795,313

$5,165,88914,402,57418,725,59918,326,47274,439,04463,289,978

$1,026,3591,083,398

883,6251,414,5014,841,7885,494,665

jooB

O H I O .

191619171918191919201921

17,66017,61515, 81517, 08818, 82220,091

12,25113,54611,39412,19412,3029,555

69.3776.9072.0571.3665.3647.56

$2,093,727,3996,247,325,2486,225,443,0576,158,568,2886,288,735,9913,079,639,495

$1,463,582,4215,310,828,4735,582,256,9245,539,310,0925.728,179,0742, 844,171,648

$630,144,978936,483, 205643,186,133619,258,196560,556,917235,467,847

$12,364,79942,578,49447,484,99948,737,52044,865,55019,421,710

$175,539, 209219,859,55699,422; 77581,397,00119,459,792

$12,364,799218,117,703;267,344,555,148,160,295!126,262, 551!38,881,502;

5,4094,0694,4214,8946,52010,536

30.6323.1027.9528.6434.6452.44

$132,267,179294,239, 846302,314,756503,983,805

1,468,065,4582,195,193,897

$155,301,837331,020,581331,122,460545,371,887

1,593,049,4482,533,982,101

$23,034,65836,780,73528,807,70441,388,082

124,983,990338,788,204

O K L A H O M A .

191619171918191919201921

7,1507,3646,3215,9045,5645,569

3,4313,8723,2613,2953,0042,301

47.9952.5851.5955.8153.9941.32

$240,799,628602,833,776488,641,109593,992,416839,249,463280,335,950

$128,460,7611525,855,544:451,014,7971552,370,029782,368,569262,605,974

$112,338,867!76,978,23237,626,31241,622,38756,880,89417,729,976

$2,196,340|3,679,908; $10,796,8172,917,199 - -" """3,018,7674,569, 8461,329,9741

7,407,3335,595,2544,984,4231,180,362

$2,196,34014,476,72510,324,5328,614,0219,554,2692,510,336

3,7193,4923,0602,6092,5603,268

52.0147.4248.4144.1946.0158.68

$16,071,03854,361,998154,108,455122,333,300289,631,316350,706,328

$22,198,01461,696,417166,082,509143,670,579316,245,924408,371,817

$6,126,9767,334,41911,974,05421,337,27926,614,60857,665,489

TABLE 12.—Corporation returns by years—State tables—Continued.

OREGON.00

Year.

191619171918191919201921

Totalnum-ber ofcorpo-rations.

5,0225,3524,3984,2524,5884,840

Corporations reporting net income.

Num-ber re-

portingnet in-come.

2,1082,6422,4212,2602,2361,948

Percent oftotalnum-ber ineachState.

41.9849.3655.0553.1548.7440.25

Gross income.

$88,606,622392,174,272609,778,017552,358,559472,286,247286,350,548

Deductions.

$69,874,112357,788,383575,083,694504,220,151432,764,431269,319,824

Net income.

$18,732,51034,385,88934,694,32348,138,40839,521,81617,030,724

Income tax.

$357,6441,633,6552,501,8483,148,2732,941,6461,302,255

War profitsand excessprofits tax.

$4,698,1159,776,075

11,827,8095,561,8841,066,433

Total tax.

$357,6446,331,770

12,277,92314,976,0828,503,5302,368,688

Corporations reporting no net«incojne.

Num-ber re-portingno net

income.

2,9142,7101,9771,9922,3522,892

Percent oftotalnum-ber ineachState.

58.0250.6444.9546.8551.2659.75

Gross income.

$47,184,56351,815,92253,616,292

126,701.583261,327,802244,782,121

Deductions.

$60,662,32960,219,31361,690,804

137,129,966284,525,639270,953,714

Deficit.

$13,477,7668,403,3918,074,512

10,428,38323,197,83726,171,593

( iain

PENNSYLVANIA.

191619171918,19191920.1921.

20,46020,83418,47316,94418,82719,806

12,89913,54411,99611,10012,0129,665

63.0465.0064.9465.5163.8048.80

$3,914,308,2888,860,256,5518,245,325,7577,511,000,2209,501,290,8505.603,662,666

$2,791,861,222 $17,383,784,9127,282,063,0186,608,271,5008,529,708,9665,171,862,460

,122,447,0661,476,497,279963,262,739902,728,720971,581,884431,800,206

$22,276,54564,582,45776,232,92172,770,21176,272,21636,338,551

$323,313,222309,029,821126,208,200132,498,63036,786,116

$22,276,545387,895,679385,262,742198,978,411208,770,84673,124,667

7,5617,2906,4775,8446,81510,141

36.9635.0035.0634.4936.2051.20

$223,858,463399,296,467462,099,295606,669,257

1,459,076,7082,261,443,672

$279,582,508453,344,135506,080,495658,884,288

1,565,729,5702,528,085,447

$55,724,04554,047,66843,981,20052,215,031106,652,862266,641,775

QO

BHODE ISLAND.

1916,19171918,1919,1920.1921.

2,1332,2711,6171,7481,8372,028

1,3531,3401,0231,1771,1461,043

63.4359.0063.2767.3362.3851.43

$238,936,962581,878,202658,081,073827,427,430645,783,316482,554,277

$167,062,686505,224,365579,681,618715,286,439589, 838,866437,710,694

$71,874,27676,653,83778,399,455112,140,99155,944,45044,843,583

$1,395,7663,502,0065,271,0188,411,3244,558,4893,793,32$

$13,734,70430,611,74522,621,5307,065,4004,654,670

$1,395,76617,236,71035,882,76331,032,85411,623,8898,447,999

780931594571691985

36.5741.0036.7332.6737.6248.57

$11,059,75233,628,58233,405,47650,802,282299,582,337215,930,001

$12,893,99036,431,40243,702,27456,377,503327,271,364250,418,098

$1,834,2382,802,82010,296,7985,575,31127,689,02734,488,097

SOUTH CAROLINA.

19161917191819191920. . . .1921

3,9154,0873,5543,5013,8743,760

2,3902,7712,5492,4542,2191,567

61.0567.8071.7270.0957.2841.68

$115,837,998415,453,233511,547,778533,227,512468,912,915221,680, r —

$92,325,300360,891,589453,255,202469,803,872415,570,513207,193,f

$23,512,69854,561,63458,292,57663,423,64053,342,40214,486,665

$445,2222,709,6533,729,4374,711,7483,745,3901,170,416

$8,359,46922,573,29913,039,38011,935,354

746,912

$445,2229,069,12226,302,73617,751,12815,680,7441,917,328

1,1,1,1,1,2

525316005047655193

38.9532.2028.2829.9142.7258.32

$12,051,59118,702,50721,312,81522,766,500

156,152,264155,186,311

$18,490,57220,373,32623,127,53825,159,870

170,485,566173,083,251

$6,438,9811,670,8191,814,7232,393,370

14,333,30217,896,940

SOUTH D A K O T A .

191619171918191919201921

2,4422,5882,2022,3372,5642,213

1,7442,1721,7321,8871,5711,062

71.4283.9378.6680.7461.2747.99

$29,681,960142,036,594168,084, 528186,871,186138, 806,16570,492,593

$21, 757, 866131,180,237158,380,081174,790. 310131,102; 94267,331,221

$7,924,09410,856,3579,704,44712,080,8767, 703,2233,161,372

$155, 845541, 203668,341755,398590, 505178,337

$1,239, 7661,332,9201,104,146452,50646,247

$155, 8451, 780,9692,001,2611,859,5441, 043, Oil224,584

698416470450993

1,151

28.5816.0721.3419.2638.7352.01

$4,054,4137,776,88213,806, 55511,381,73156, 897,44049,768,976

$6,762,5668, 506,46914,656, 56112,413,01261,369,77154,494,635

$2,708,153729, 587850,006

1,031, 2814,472,3314,725,659

mH

5i i

in

aoin

T E N N E S S E E .

1916 . .19171918 .191919201921

4,6704,7144,1864,3924,7424,753

2,9613,5652,9843,0932,7882,428

63.4075.6371.2970.4258.7951.08

$230,748,919749,234,291670,492,750775,754,296760,724', 888502, 514,430

$182, Oil, 707680,463,314617,027,654706,648,089708,322,601471,907,046

$48,737,21268, 770,97753,465,09669,106,20752,402,28730,607,384

$949,638.3,293, 257|4, 054, 4165', 129, 2123, 931, 8252,409, 219

$9, 548, 71415,054,43011, 525, 0497, 751,1102, 718, 504

$949,63812,841,97119,108,84616,654, 26111,682,9355,127, 723

1,7091,1491,2021,2991, 9542,325

36.6024. 3728.7129.5841.2148.92

$27,629,69657,948, 86268,430,38387,487,62c

293,074, 748287,488,347

$33, 578,99065, 951,51673,626,14094,179,064312,456, 095313, 887,314

$5,949,2948,002,6545,195,7576,691.43919,38i; 34726,398, 967

3oo

TEXAS.

1916.1917191819191920.1921.

8,6939,0398,1988,7098,5719,185

5,8276,9745,7655,9575,1834,739

67.0377.1570.3268.4060.4751.59

$493,174,5271,627,958,6681, 535,207,9471, 735, 819,0292,262,643,1791,168,609,034

$369,592,6921,419,766,8311,411,084,4661, 607,144, 5062,135, 096,3591,103,216,896

$123, 581, 835208,191, 837124,123,481128, 674, 523127, 546. 82065,392,138

$2,352,057:.10,178,34l|10, 038, 010.9, 830,138|

10, 386, 0355, 297, 070

$25, 826,05023,821, 57918, 942,17912, 878,3605,180, 528

36,34,28,23,10,

352,004,459772,264,477,

057391589317395598

2,8662,0652,4332,7523,3884, 446

32.9722.8529.6831.6039.5348.41

$68,884,266106, 577,299110,745,238275, 867,05r458, 323, 513904,917,315

$82,003,312119,182,357124,710,057334,616,698513,018,191

1,012,473,828

$13,119,04612,605,05813,964,81958, 749,64154,694,678107,556,513

TABLE 12.—Corporation returns by years—State tables—Continued.

UTAH.too

Year.

19161917.../ . . .191819191920 .1921

Totalnum-ber ofcorpo-

rations.

3,4813,5452,5422,8723.0943,086

Corporations reporting net income.

Num-ber re-portingnet in-come.

1,6161, 8251,1701,4421,4201,155

Percent oftotalnum-ber ineachState.

37.7251.4846.0350.2145.9037.43

Gross income.

$159,867,110281,675,954183,606, 851304, 848, 895243,155,625155,591,907

Deductions.

$102,266,290232, 647,737164,436,614280, 856,658227,642,529147,021,191

Net income.

$57,600, 82049,028,21719,170,23723,992, 23715, 513,0968, 570, 716

Income tax.

$1,145,0352,419, 5671,511,3081,865,6861,183,007

665,038

War profitsand excessprofits tax.

$4,930,0644,636,1512,129, 8611,321,215

354,863

Total tax.

$1,145,0357,349, 6316,147, 4593,995, 5472,507, 2221,019,901

Corporations reporting no net income.

Num-ber re-portingnonet

income.

1,8651,7201,3721,4301,6741,931

Percent of

totalnum-ber ineach

State.

53. 5848.5253.9749.7954.1062.57

Gross income.

$14,013,26038, 535,64038,641, 01035, 455,02281,153,204

134,618,833

Deductions.

$18, 111, 53243,921,35846, 825, 89140, 959,45092, 832,783

155,616,475

Deficit.

$4,098,2725,385,7188,184, 8815,504,428

11,679,57920,997,642

in

OV E R M O N T .

191619171918191919201921

905936736751916932

609719518561620552

67.2976.8270.3874.7067.6959.23

$48,112,969114, 273, 70586,636,298123, 559,138141,844, 86288, 247,631

$38,911,618101,643, 59677,385,136111,078,880130, 576,06981,934,410

$9,201,12,630,9,251,12,480,11,268,6,313,

$180,639618,321655, 451950,811886,556527,639

$1, 582, 2612,909, 2561,925,9741,219,623257, r

$180,6392, 200, 5823,564, 7072,876, 7852,106,179

784,929

296217218190296380

32.7123.1829.6225.3032.3140.77

$14,046,12,306,06613, 568,19410, 558,01946,555,18342,431,—

$15,263, 51713,833,22914,750, 86011,521, 87348,870,53947,545,532

$1,216, 8911,527,1631,182,666

963, 8542,315,3565,114,274

oo

VIRGINIA.

191619171918191919201921

5,9506,0125,0095,0275,2805,288

3,4573,8633,4183,4233,1842,705

58.1064.2568.2468.0960.3051.15

$394,490,076772,007,180945, 712,725

1,006,281,3711,052,264,799556,648,697

$301,007,145635,029,365838,042,051877, 639,666955,911,761502,198,241

$93,482,931136,977, 815107, 670,674128,641, 70596,353,03854,450,456

$1, 709,4186,911,4889,493,96710,654,0337,858,9284,781,377

$12,036,89221, 521, 01314,961,34210,351,8571,614, 752

$1,709,41818,948,38031,014,98025,615,37518,210,7856,396,129

2,4932,1491,5911,6042,0962,583

41.9035.7531.7631.9139.7048.85

$30,635,73642,085,12155,560,88156, 548,136343,099,638285,612, 855

$36,730,25447,966,29561,892,44067,778, 547376,105,863318,070,221

$6,094,5185, 881,1746,331,55911,230,41133,006,22532,457,366

WASHINGTON.

1916.19171918191919201921

99,9,9,q9,

908043287059598701

A

4,4,4,4,3,

0719423697445??540

41.0954.6547.0452.3747.1136.49

$244851,938,

1,180,1,038,

523,

505129,988,531,85^402,

9sq'494042957;497:

473|

$191,766,868,

1,084,959,

036828.236,526,657

504902834662774

489,170,785

$5384,70,96,7934,

468 785300,592751.208005', 295194 723231,688

SI4,5,6;59*i

0>j068,403,967,785,

514332780Q3Q

580,545

$1018,1791

074, 808465, 981198,354533 868780,207

$114,23/24,15,4,

054 032143,322869,313166,134319, 807360,752

5 8374,1014,9184,3155,0766,161

58.9145. 3552. 9647. 6352.8963. 51

$6587,129,134,309,437,

869 379782,409,525880588,

440422116108452

$86,610,100,692,148,632,151,306.348,369^488,956,

429358034844?78466

$20,12,19,16,38,51,

741,909,222

m,489j368,

050918612728170014

WEST VIRGINIA.

191619171918191919201921

4 3814,5593,5194,0044 4734,623

2 6683,0082,4102,4482,8672,383

60.9065. 9868. 496164.51

141055

$238,566,574,811,896,044,625,093,941,311,

96051863799p,1Q4

468,083,518

$172,465,737,550,807,

156,553267,567494,465446, 964007.165

425,381,314

$66,109,76,74,134,42,

409,543,M?.646304;702,

7079512769620?q204

$1,4,116io;

314,591,24416504 S

3, 395,

n?3778404721640939

$24, 039,23,711.11.273

544;862,

927,^\1854?5<

892,303

$1,314 O23'28,631,70534,955,959,17,709, 90637,908,0657,288,242

11,1112,

713551109556606240

39.1034.0231.5138.8635.9048.45

$23,31,119,42,99,

255,

421.Ill789,709134,975282, 441541,555878,374

$27 569,27736,690,462128,208,68349,188;010108,631,955293,685,729

$4,148 1664,900,7533,054,1486,905,5699,090,400

37,807,355

WISCONSIN.

H>

uHO

1916.1917.1918.1919..1920..1921.

11,63511,92310, 96110,15411,19812,142

6,7,6,6,6r6,

857469889875972009

58626267.62.49.

936485712649

$596, 726,271,375,123,203!1,527,975,4401

$463, 963,6931,225,205,2311,451,333,164

1,859, 614, 073 1,687; 400', 9492,091, 835, 514 1,927, 897,4761,076, 943,607 1,005,561,301:

$132,149,158.172.'163,71,

762,577917, 972550.172213;124938, 038382,306

$2,615,5797,011,0805, 742, 959J

12'. 775, 659!12; 259, 00715,702,676,

$23,882,37055.084,52129, 588, 49226,128,3905,324, 560

$2,615,57930,893,45060,827,480!42,364,151138.387,397 jl i ; 027,236

4,7784, 4544,0723,2794,2266,133

4!373732.37.50.

073615297451

$43,582,04189,162,361!95,378,449

108,269.386'420,705; 087,675,537,462

$53,932,20,898,056,98398,432,5971

117,319,196460,169,154756,106,870

$10,350,1678,894,6229,073,7089,049,810

39,464,06780,569,408

3oog

WYOMING.

1916.19171918.191919201921

1,2911,3411,3031,6511,7071,663

694839581805706601

53.7662.5744.5948.7641.3136.14

$28. 645, 89971,' 527,23651, 271,11472, 486, 04571, 844, 85944,468,657

$19,750,24061,742,19544, 409,24164,446,45566,192,16741,217,853

$8,895,6599,785, 0416,861. 8738,039, 5905,652.6923,250,804

$170,818468, 217563, 838608,151395.2071234,827

$1, 207, 4641,311,180668766423; 127120,651

$170,8181,675,6811,875,0181,276,917818,334355,478

$2,368,3694,913,4537,163, 556

14,300,23631,613,368130,378,032

$3,302,5926,322,2578,831,970

17, 402.78641,179; 37939,304,601

$934,2231,408,8041,668,4143,102,5509,566,0118,926,569

fcO

122 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES.

[Income returned for the calendar year ended Dec. 31, 1921.]

ALABAMA.

Income class.

Under $1,000!Under $1,000$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!$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

Total

Numberof re-turns.

1,52335

5,29810,01813,5973,2091,9562,948

1951,494

77347632623516511499796945

149763734225

1154372

43,009

Net income.

$954,76619,114

8,037,229. 14,805,395

32,478,4607,957,4316,449,589

10,143,700838,369

6,676,2484,241,4883,071,4972,436,4901,978,4901,565,7171,190,0011,133,947

988,451932,020650,330

2,553,8751,675,941

997,0211,167,648

984,983263,554711,346370,015337,710288,819842,775366,387

Exemption from nor-mal tax.

Personal ex-emption.

$2,428,60016,200

13,664,20010,172,80043,182,1005,128,7007,282,5007,439,500

820,6004,185,1001,832,8001,149,400

818,100561,300393,100266,000210,400180,100167,20095,200

353,700178,00077,40077,40050,0008,000

25,00012,6007,2007,400

13,2007,200

117,108,806 100,811,000

Divi-dends.

$35,354753

122,31341,273

176,59681,611

243,206135,195151,955164,128358,259326,104257,361240,739288,507229,178227,976180,396149,389143,239626,174450,151318,156404,688377,18111,725

245,619187,351149,178149,620341,013

2,200

6,816,588

Normaltax.

$490

183,923

110,538

101,752

92,41484,25168,63365,86961,18850,97741,15943,07038,90338,40227,638

105,37184,15642,52449,70545,71418,70033,59812,62614,80410,06037,41628,194

1,492,075

Surtax.

$3,7879,080

12,79114,66415,56214,52316,68516,90418,07514,06473,42468,98252,523

• 83,58795,87330,867

110,92162,94166,27265,218

238,812136,196

1,221,751

Totaltax.

$490

183,923

ii6,538

101,752

92,41488,03&77,71378,66075,85266,53955,68259,75555,80756,47741,702

178,795153,13895,047

133,292141,58749,567

144,51975,56781,07675,278.

276,228164,390

2,713,82ft

ARIZONA.

Under $1,0001....Under $1,000$1,000 to $2,000i..$1,000 to $2,000....$2,000 to $3,000 i..S2,000 to $3,000....$3,000to$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,CC0 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..

7420964

3,5308,5841,570927

1,32764700295139804846151171612221265

$40,5488,521

1,616, 8945,336,23420,543,2113,872,2713,056,9664,541,686277,567

3,149,4051,620,313891,490596,624404,335436,689158,385126, 45488,100215,040173,742379,515262,768164,717172,850

$132,0004,000

2,679,8003,588,30026,823,1002,284,1003,362,3002,987,400

292, 5001,651,900603,500252,800139, 80086,50090,80022,20026,20013, 40023,20016,60028, 40017, 800

6,600

$7463,6469,50347,82319,619120,79680,68115,12985, 490183,048145, 47369,52470,80484, 47945,86740,39329.735112,78445,985192,58290,72749.73692,387

$310

62,632

58,786

56,51435,18923,10819,87613,25014,6715,3724,1982,9076,5318,13013,20910,8177,5176,760

$1,4682,5373,1013,0014,3611,9801,8691,5364,1373,774

11,03510, 6698,921

12,504

$310

69,934

62,632

*58,*786

56,51436,65725, 64522,97716,25119, 0327,3526,0674,443

10,66811.90424,24421, 48616,43819,264

i Nontaxable. Specific exemptions exceed net income.

TABLE

STATISTICS OF INCOME.

13.—PERSONAL RETURNS—DISTRIBUTIONCLA S SE S—Continued.

ARIZONA—Continued.

123

BY INCOME

Income class.

$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

Total

Numberof re-turns.

2

1

18,477

Net income.

(2)

(2)

$175,872

48,310,197

Exemption from nor-mal tax.

Personal ex-emption.

(2)

(2)

$4,900

45,146,700

Divi-dends.

(2)

(2)

$167,598

1,804,555

Normaltax.

(2)

(2)

$128

419,839

Surtax.

(2)

(2)

$25,905

96,798

Totaltax.

(2)

(2)

$26,033

516,637

ARKANSAS.

Under $1,000!Under $1,000$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 $5,0001$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 . .

Total

1,96560

4,2286,409

10,9452,4061,2682,451

1251,666

67937729417612711075686937

12560383921

4133

1

33,830

$890,49936,855

6,564,7699,445,382

26,063,5605,984,2694,212,6018,431,246

539,6177,445,6073,697,4612, 439,3942,203,0321,492, 4081,206,4901,147,469

864,101851,268931, 824535,418

2,150,3821,351, 8411,028, 5121,335,651

911,658216,620

215,529247,145

(2)

176,295

92,616,903

$3,999, 400

11,295,7006,431,400

34, 435, 9003,748,1004,617, 8006,005,000

476,1004,527,8001,609, 800

884, 600695, 600376,000309,500267,000181,700151, 800153,90081,300

283, 400131, 80093,00088,90044,5009,600

( 2U4,400

(2)

3,400

80,913,600

$145,5002,502

380,08538,234

245,99454,971

253,261120,650101,335224,373320,910263,151276,963233,896149,975167,968208, 99592, 478

207,690112,884400,322249,572192, 754471,535172,53546,078(2)49,23880,461

(2)

3

5,264,313

$1,379

118,701

87,411

92,362

108,29373,30656,05659,25347,50841,30440,56535,02838,25739,21421,93098,72171,14153,28461,32751,39912,731(2)12,29011,494

(2)

13,153

1,246,107

$3,0707,333

11,63611,32712,02214,29512,77414,67918,32911,77661,35956,83954,97895,40285,86425,891(2)35,53447,235

(2)

$1,379

118,701

87,411

92,362

108,29376,37663,38970,88958,83553,32654,86047,80252,93657, 54333,706

160,080127,980108,262156,729

• 137,26338,622

47,82458,729

(2)

i39,714 52.867

620,057 j 1,866,164

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

124 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES—Continued.

Income class.

Under $1,000 iUnder $1,000$1,000 to $2,0001$1,000 to $2.000$2,000 to $3',000 i$2,000 to $3,000$3,000 to $4,0001$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 overClasses grouped2

Total

Numberof re-turns.

21,725543

36,80592,21284,72546,79112,90531,338

1,85022,7S19,1675,7094,1392,6382,1131,4961,250

999818699

2,1421,029

636705341181117705327561551

1

386,082

CALIFORNIA.

Net income.

$10,077,235307,556

57,565,521138,263,864204,620,910114,837,06342,395,403

108,526,2528,117,481

102,122,02549,651,05236,921,19930,940,16722,358,96820,065,04215,688,76914,359,54112,466,59511,039,18610,130,74536,972,32022,945,45617,348,33924,160,29915,153,5069,838,4457,613,8245,216,0214,471,9802,552,9526,790,2192,575,6481,148,459

(2)

(2)

779,406

1,168,021,448

Exemption from nor-mal tax.

Personal ex-emption.

$39,899,9001,200

91,095,60092,803,000

247,480,50067,431,60044,638,00073,393,2005,542,000

59,237,40020,438,10012,486,4009,438, 7005,789,1004,577,2003,230,0002,682,8002,143, 7001,767,2001,478,4004,517,4002,145,5001,284,6001,479,200

653,200379,600230,000136,60097,60049,200

108,80025,2008,200

(2)

(2)

3,400

796,672,500

Divi-dends.

58,557,74486,099

2,751,229662,672

3,663, 7341,442,1073,833,6061,745,0886,350,2362,442,5125,167,6114,797,6494,260,6383,916,2033,398,1773,338,1542,633,0872,518, 4032, 491,8572,434,6299,457,9126,400,4805,811,0518,564,6085,812,4103,199,8133,575,2222,237,0592,070,0581,033,8253,359,4741,757,091

700.106(25

(2)

13,495

120,484,039

Normaltax.

$12,039

1,796,518

1,842,911

1,336,328

1,622,0881,015,869

877,888841,514687,966691,319567,282554,166494,612450,657406,538

1,614,9231,038,270

765,1521,088,523

677,881499,988306,909222,527186,553116,977255,75483,83942,732(a5

(2)

60,491

20,158,214

Surtax.

$43,697110,455163,515171,030200,297193,977211,136213,447215,818222,275

1,075,361950,007929,906

1,724,7481,467,5071,194,4761,126,569

896,122877,520566,100

1,935,472924,714476,625(*5

(2)

389,444

16,280,218

-

Totaltax.

$12,039

1,796,518

1,842,911

1,336,328

1,622,0881,059,566

988,3431,005,029

858,996891,616761,259765,302708,059666,475628,813

2,690,2841,988,2771,695,0582,813,2712,145,3881,694,4641,433,4781,118,6491,064,073

683,0772,191,2261,008.553

519; 357(2)

(2)

449,935

36,438,432

COLORADO.

Under $1,000!Under $1,000$1,000 to $2,0001..$1,000 to $2,000....$2,000 to $3,000!..$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..$15,000 to $20,000..$20,000 to $25,000..$25,000 to $30,000..$30,000 to $40,000..

6,85665

11,96216,10016,3854,1401,7955,125

2822,9971,087

7474673252331661371079060

2141374871

$3,387,28523, 717

18,295,61622,737,05939,136,16710,518,5405,973,623

17,724, 4251,239,149

13,396,7295,970, 6284,843, 4863,502,1762,754, 2722,210,3641,742, 5171,570, 7421,331,7461,218, 595

866, 0693, 634,3173,059, 5421,310,4732, 466,501

$12,248,200

31,951,30016,150,80049,514,5007,138, 5006,506, 400

13,122, 8001,005, 2008,199, 2002, 454, 7001, 703,3001,058,300

762,300502, 400364,700292,900237,300202, 000135,200475, 200283, 900

98, 200143, 600

$613,277947

204,06241,612

593,35892,326

440,806201, 018456,385442,320733,025791,674490,930521,085422,970351,325445,382292,019327,265219,130

1,068,7951,064,669

441,3771,093,716

270,947

131,095

186,778

191, 993119, 898106,88994,21078,53472,89660,31954,53950,38546,86431,722

143,482128,29954,91895,376

$5, 45214, 69818,64920,83121,96421,54022,95522,74423,88918,970

103,106127,25470,694

179,786

$895

"276," 947

"ill," 095

186,778

191,993125,350121, 587112, 85999,36594,86081, 85977, 49473,12970,75350,692

246,588255,553125,612275,162

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME. 125

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMEC LA S SE S—Continued.

COLORADO—Continued.

$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

Total

Numbernf roturns.

3314123428211

69,676

$1,449,421760,647771,906226,351337, 775188,987982,762342,319(2)(2)

517,074174,490,980

Exemption from nor-mal tax.

Personal ex-emption.

$64,80024,60017,4007,2009,2004,400

14,8002,000

(2)(2)

2,800154,698,100

Divi-dends.

$894,608366,985569, 848194,03962,645

126,7311,115,597

384,901(2)(2)

544,06215,608,889

Normaltax.

$43,11729,19719, 4261,762

20,6176,761

18,0327,947

(4(2)

1,0262,067,924

$138,48592,248

112,92239, 40166, 40541,847

283,115122,719

(2)(2)

225,2641,794,938

Totaltax.

$181,602121,445132,34841,16387,02248,608

301,147130,666(2)(2) -

226,2903,862,862

Under $l,000iUnder $1,000$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 $4,000 i$3,000 to $4,000$4 000 to $5 000 l . . .$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$15,0u0 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

Total

8,879381

18,24736,57125,7757,7463,5326,766

9844,8492,3011,5121,000

727540461364280247193722375230248130

' 714925221119732

123,269

CONNECTICUT

$4,631,461187,520

27,484,99051,174, 23461,460,32019,344,18911,773,52223,336,4194,326,775

21,736,90712,504, 2189,805,8687,459,7936,166,5035,106,3174,845,0574,185,0463,497,7683,332,1962,797,906

12,446,4128,351,9156,264,5078,557,1305,789,8593,925,4203,137,8761,845,5581,866,3841,032,6742,261,4721,182,542

675,719522,703

343,017,180

$15,696,400400

44,707,30036,621,00077,655, 50012,112,30012,189,40016,466,1003, 261, 200

12,651,8005,004,6003,273,1002,131,4001,511,8001, 111, 400

930,600751,000558,800475,600392,400

1,459,200748,200439,400475,700225,200133,40085,90047,00040,00019,80034,10012,6003,8005,200

251,231,600

$4,861,32654,561

1,668,485331, 975

2,725, 504715, 753

1,971, 252958,971

1,991,3051,384,5862,741,6712,411,9022,001,4972,116,0761,669,2631,985,7271,558,7191,477,7271, 596,2291, 202,6935,668,4304,433,1513,365,0805,097,0234,121,9952,686,0992,215,0261,140,0441,731,917

738,0091,825,405

513,845620,166619,698

70,201,110

$5,332

568,970

259,100

239,435

310,893212, 257187,598163,369146,919137,530127,617124,57793,24698,86386, 292

391,939264,252188,872252, 204138,731114,18487,96947,69051,64621,89750,64751,5635,1575,381

4,434,130

$10,17829,70939,48646,87150,87860,16461,78159,92965, 23460,923

365,302344,561336,262618,339562,320485,504456,959313,187368,681227, 257634,654420,795277,961301,980

6,198,915

$5,332

568,970

259,100

239,435

310,893222,435217,307202,855193,790188,408187,781186,358153,175164,097147,215757,241608,813525,134870,543701,051599,688544,928360,877420,327249,154685,301472,358283,118307,361

10,633,045

1 Nontaxable. Specific exemptions exceed net income.3 Classes grouped to conceal net income and identity of taxpayers.

00729°— 23 9

126 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONCL A S SE S—Continued.

DELAWARE.

BY INCOME

Income class.

Under $1,000 iUnder $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 t o $3,000i$2,000 to $3,000$3,000 t o $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 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 to $50,000$50,000 to $60,000$60,000 to $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 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 000to $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

Total

Numberof re-turns.

85827

2,1634,1314,4511,084

46698667

374293172112816942343436128125213613744221

1

15,889

Net income.

$502,46815,471

3,312,1375,861,306

10,445,6982,708,6511,524,4863,426,091

291,4952,550,9441,603,4311,106,100

835,622685,403656, 236438, 828391,960423, 684488,434173, 806

1,402,628556,337566,902

1,216,405584,543379,244251,908305,142164,925186,361(2)

(2)

620,247

43,676,893

Exemption from nor-mal tax.

Personal ex-emption.

$1,356,300

5,468,9004,189,100

13,492,9001,789,0001,641,4002,380,700

213,6001,573,100

655,900383, 200248,900170, 800151,40096,70074,60068,30064,30029,800

195,00057,20041,80076,20021,60018,4008,6009,4004,0003,000

(2)

34,484,100

Divi-dends.

$4,912,8282,404

251,58156,692

376,94364,180

325,596143,688344, 286144,321293,973259,843252,360244, 529231, 807200, 581191,434328,576237,79373,324

1,007,101337,920320,566768,454568,224254,159

1,069,402243,01346,273

184,132(2)

(2)

671,830

14,407,813

Normaltax.

$517

66,201

34,845

36,807

33,36330,71320,95617,79815,81417,94711,96012,27314,95112,4115,118

39,81517,09416,97736,59912,08912,747

6404,4038,5746,991

(25

(2)

487,603

Surtax.

$1,3823,1654,3855,1646,5665,3995,7947,2439,5983,828

41,13223,02329,94485,39657,24845,95935,95853,79231,55540,658(25

( 2)

299,573

796,762

Totaltax.

$517

66,201

34,845

36,8076

33,36332,t)9524,12122,18320,97824,51317,35918,06722,19422,0098,946

80,94740,11746, 921

121,99569,33758,70636,59858,19540,12947,649(2)

(2)

299,573

1,284,365

DISTRICT OF COLUMBIA.

Under $l,000iUnder $1,000$1,000 to $2,000i...$1,000 t o $2,000....$2,000 t o $3,0001..$2,000 to $3,000....$3,000 to $4,000i...$3,000 to $4,000....$4,000 t o $5,0001...$4,000 to $5,000....$5,000 t o $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 t o $25,000..$25,000 t o $30,000..$30,000 t o $40,000*..

5,02551

8,65231,68015,0626,0432,0728,499

1115,6172,7521,245

68041536023216515612410034420497

106

$2,966,72242,416

13,225, 89245,249, 71735,864,14615,087, 8556,874,161

29,503,156497, 606

25,157, 93215,071, 2208,045, 8135,075,8403,520, 2103,415,3822,425,4911,893, 5391,942,3091,678,5591,446,7645,953, 6454,597, 8282,654,3013,647, 704

$8,004,836200

20,351,18831,974,32945,300,4039,012,0077,487, 515

19,389,370365, 900

13,815,4366,201,7022,784,0001,508,100

909,100753,000493,000357, 200339,500233, 500218,400697, 600419,700206,800212,400

$1,173,05313,916

262,676205,121597,192308,391404,777525, 625274,010820, 298

1,087,360574, 899573, 828603,029562,775386,783293, 242405,196490,300301,397

1,436,0721,619,818

714,1211,343,316

$1,108

'525*292'

233,225

383,786

420,079324, 654201,489145,033108,998123, 81890,54576,11476,35561,73860,877

257,853204,953125,432155,506

$13,24323,86626,69626,86834,02629,78628,02833,28132,99231,547

174,393193,558144,318262,625

$1,108

525,292

233,225

383,786

420^79337, 897225, 355171, 729135, 866157,844120,331104,142109,63694,73092,424

432,246398,511269,750418,131

1 Nontaxable. Specific exemptions exceed net income.z Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME. 127

TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONC LA S SE S—Continued.

BY INCOME

$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

Total

DISTRICT OF

Numberturns.

58283016124

185111

89,966

$2,602,9461,551,6931.925,0851,208,7711,009,499

381,2842,187,913

817,922(2)(2)(2)

822,483

248,345,804

COLUMBIA—Continued.

Exemption from nor-mal tax.

Personal ex-emption.

$115,40053,60064,20023,00020,2006,000

29,8009,200

(2)(2)(2)

3,666

171,359,586

Divi-dends.

$828,213699,690435,374463,342447,28664,593

1,113,169278,424

(2)(2)(2)

679,945

19,987,231

Normaltax.

$124,83065, 303

107,25762,20847,56424,19984,88840,452(2)(2)(2)

28,085

4,161,641

Surtax

$254,944192,532280,789210,538197,61685,259

612,698285,584

(25(2)(2)

367,736

3,542,923

Totaltax.

$379,774257,835388,046272,746245,180109,458697,586326,036(2)(2)(2)

395,821

7,704,564

FLORIDA.

Under $1,0001Under $1,000$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 $5,0001$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 overClasses grouped2

Total

3,41022

5,7258,551

10,0013,4831,6383,536

2972,138

884622434274213194124958474

18510348562118841

6

42,249

$1,339,20814,584

8,832,54912,551,13824,016,6998,709,8775,408,836

12,198,6211,307,4119,599,7214,836,2804,011,6483,240, 8412,330,3452,017,9322,032,6781,429,3401,185,6641,132,4601,073,0133,131,8732,289,2191,314.3301.947,463' 913,718972,713519,225305,900

(2)

894,030

119,557,316

$6,787,1001,700

14,760,9008,601,100

30,710,0005,456,2006,152,9008,346,9001,122,0005,497,6002,092,7001,504,6001,009,300

626,900507,500453, 500280,300212,200195,100173,600453,800244,000103, 500120,60042,80032,20011,4008,200

(2)

17,000

95,525,600

$904,060167

309,39447,561

355,158113,659298,592169,096399,986357,805475,850483,264370,658399,063255,941294,039232,161342,237200,395252,545632,026669,962419,200786,519562,057

1,230,414413,933244 790

(2)

926,327

12,146,859

$510

158,944

126,121

147,813

150,52898,20187,58789,48668,38169,72275,87056,38740,41247,65045,256

137,00998,61560,41780,99025,94931,96915,4743,693

(2)

32,295

1,749,279

$4,20511,86416,87118,36720,36524,98221,28120,21022,21123,44688,38194,57871,007

142,18286,215

117,40576,80654,076

(2)

265,678

1,180,130

$510

158,944

126,121

147,813

150,528102,40699,451

106,35786,74890,087

100,85277,66860,62269,86168,702

225,390193,193131,424223,172112,164149,37492,28057,769

(2)

297,973

2,929,409

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

128 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONCLASSES—Continued.

GEORGIA.

BY INCOME

Income class.

Under $1,0001Under $1,000$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$6,000 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 grouped 2 . . . . . .

Total

Numberof re-turns.

5,26183

10,73911,83920,1764,5782,7984,995

2172,9841,088

7054823212521951541059667

228122687033301442481

67,719

Net income.

$2,462,50750,362

16,175,80117,622,87548,023,69211,468,2209,316,840

17,390,761943,880

13,325,6975,941,1414,546,8673,592,5452,717,7152,393,8992,046,0391,769,6061,313,4011,297,983

972,2443,925,1452,716,6181,863,1482,439,1011,477,2791,631,601

899,147311,656172,358380,609(2)(2)

1,122,729

180,311,466

Exemption from nor-mal tax.

Personal ex-emption.

$10,208,7005,900

26,877, 20012,023,00063,243,9007,205,500

10,427,40012,422,200

853,2008,370,1002,689,0001,700,2001,135,300

763,700601,600447,900362,200237,600217,600154,100537,100279,800154,600151,20065,00059,80030,6008,0002,000

10,000(2)(2)

18,400

161,262,800

Divi-dends.

$174,0852,762

84,45142,499

297,452121,383234,635232,899263,068300,219577,787593,995678,713623,480444,539472,332418,955406, 111277,096409,386

1,009,641710,446

1,024,357595,820526,217982,512204,60521,432

179,11085,814(25(2)

714,751

12,710,552

Normaltax.

$1,674

222,326

164,360

188,706

187,620113,12498,26690,66575,57176,56066,54160,31449,02450,43938,241

160,680118,91067,798

120,72465,02962,34650,67721,954

61822.144(2

(2)

33,645

2,207,956

Surtax.

$5,09613,34218,71520,63924,86525,27326,13423,09525,38721,471

113,553111,332100,656177,830144,150198,344131,37556,12034,62085,015(2)(2)

327,677

1,684,689

Totaltax.

$1,674

222,326

164,360

188,706

187,620118,220111,608109,38096,210

101,42591,81486,44872,11975,82659,712

274,233230,242168,454298,554209,179260,690182,05278,07435,238

107,159

361,322

3,892,645

HAWAII.

Under $1,0001Under $1,000$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

55618

1,6832,3562,2141,092

5201,162

80715318179996546454035272760382228

$262,18111,942

2,546,1693,471,6985,403,3932,750,2681,749,4274,041,463

336,3603,184,7111,720,2881,158,275

736,655552,740434,207473,065458,007436,417362,564401,739

1,022,384838,316601,115983,173

$1,163,900

4,999,9002,383,0007,609,5001,634,1001,971,0002,784,700

290,3001,979,400

766,100436,300253,600161,600100,80088,80099,40076,40059,60058,000

117,20084,40052,40041,400

$152,7451,984

81,17516,834118,37240,103146,54860,251194,628102,354310,638197,997139,632142,204121,089190,514108,121224,13279,792159,069605,394472,056443,296623,948

$608

*42*870'

"43," 385

47,854

44,59628,78222,83716,28213,10611,77011,32814,36010,25313,80212,07023,37023,89818,42924,434

$1,3533,5243,8414,2334,4495,8746,7207,4717,0728,70525,18634,31030,43570,706

42,870

*43," 385

47,854

44,59630,13526,36120,12317,33916,21917,20221,08017,72420,87420,77548,55658,20848,86495,140

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME. 129

TABIiE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECX. A S SE S—Continued.

H A W Al l—Cont in ucd.

$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 t o $500 000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 t o $1,500,000$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 a n d overClasses grouped 2

Total

Number

turns.

2197331

111

11,481

$943,405483,929452,108220,687247,551(2)

1,285,777(2)

270,000

37,840,014

Exemption from nor-mal tax.

Personal ex-emption.

$42.20017,60016,4007,4005,600

(2)16,000

(2)

3,400

27,320,400

Divi-dends.

$697,071411,536322,186

81,132244,317

(251,043,131

(25

296,106

7,828,355

Normaltax.

$16,1586,6329,492

10,1981.417

(2528,147

(25

496,078

$92,72758,03666,41137,33947,390(2)

355,215(2)

84,701

955,698

Totaltax.

$108,88564,66875,90347,53748,807(2)

383,362(2)

84,701

1,451,776

IDAHO.

Under $1,0001Under $1,000$1,000 to $2,0001....$1,000 to $2; ooo$2,000 t o $3 ,0001 . . . .$2,000 t o $3,000$3,000 t o $4 ,0001 . . . .$3,000 t o $4,000$4,000 t o $5 ,0001. . . .$4,000 t o $5,000$5,000 t o $6,000$6,000 t o $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $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 $60,000.. .$60,000 t o $70,000.. .$70,000 t o $80 000.

--

$80 000 t o $90 000$90 000 t o $100 000$100 000 to $150,000. . .$150 000 t o $200 000$200' 00010 $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, (XX$1,000,000 t o $1,500,$1,500,000 t o $2,000, ($2,000,000 t o $3,000, ($3,000,000 t o $4,000, ($4,000,000 t o $5,000, ($5 000 000 and over

300300300300300

Classes srourjed 2

Total

2,28813

4,0125,1106,3351,697

8051,369

917572151214426141211218

22639221

22,976

$1,235,3662,222

0,317,6137,512,256

15,078,8764,223,9812,705,5084,709,309

391,5483,394,0371,159,279

767,058330,456219,952131,226124,975127,21624,877

(2)115,724370,286140,34881,074

295,68391,964

(2)(2)

186,884

49,737,718

$4,356,200

11,370,1005,177,900

20,180,7002,566,0002,959,5003,219,400

319,0002,000,800

470,200246,10090,70042,20022,20019,00019,4003,000

(2)10,80032,4006,8003,200

16,8002,800

(2)(2)

7,200

53,142,400

$43,235

46,3596,315

142,84527,437

242,141100,015134,249124,733136,089102,65947,60038,60243,08234,78332,0254,432

(2)41,86992,09027,18032,32959,615

(2)(2)

$103

94,913

65,415

56,018

50,68122,75318,7069,5807,4303,5563,9944,7201,065

3,78817,4347,4863,215

17,9516,814

(2)(2)

33,044

1,592,728

11,092

406,714

$8452,0301,7441,6411,2771,5181,903

423(2)2,544

10,3786,1744,304

20,0639,212

(2)(2)

22,888

86,944

$103

94,913

65,415

56,018

50,68123,59820,73611,3249,0714,8335,5126,6231,488

(2)6,332

27,81213,6607,519

38,01416,026(2)(2)

33,980

493,658

1 Nontaxable. Specific exemptions exceed net income.* Classes grouped to conceal net income and identity of taxpayers.

130 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES—Continued.

ILLINOIS.

Income class.

Under $1,0001Under $1,000$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 $l,500,0C$1,500,000 to $2 000,0C$2,000,000 to $3,000,OC$3,000,000 to $4,000,0C$4,000,000 to $5,000,0C$5,000,000 and over..

6.'.o0..00

Classes grouped ̂

Total

Numberof re-turns.

19,7431,458

52,135158,200162,72166,80919,45043,8292,456

35,56212,5188,0045,4963,7803,0042,2311,7581,4011,229

9693,1841,7621,0991,193

5293652041259061

11328205

126521

1

611,558

Net income.

$11,276,756627,416

81,899,448234,059,167357,973,650165,713,85864,386,029

151,553,74910,684,104

159,695,64368,170,83251,632,52841,022,22732,045,54628,479,48923,367,79820,196,13817,475,70516,575,40914,034,03754,815,87039,284,16330,010,51640,978,68523,454,63119,929,82513,169,3799,342,1147,602,6315,715,312

13,489,4344,759,1164,474,0361,331,4584,053,5512,606,0903,080,0321,666,724

(2)

(2)

3,287,340

1,833,920,436

Exemption from nor-mal tax.

Personal ex-emption.

$31,024,0009,600

135,893,600158,492,800412,305,70096,633,80071,116,400

102,787,9008,531,900

88,746,50029,329,40018,436,70012,558,9008,549,4006,805,0004,950,2003,959,6003,115,3002,695,0002,102,1006,958,0003,808,8002,336,5002,499,0001,076,800

753,800417,400253,000184,200101,400213,80046,00034,4009,800

17,80011,0006,0002,000

(2)

(2)

1,000

1,216,774,500

Divi-dends.

$16,707,43378,006

1,569,4301,091,5993,071,5602,117,7102,935,9973,462,0004,124,2936,022,4085,350,4405,161,4825,121,6624,081,9014,043,0423,831,5443,669,1733,235,4563,645,8473,069,861

13,063,70410,672,1919,142,764

13,860,1019,557,8228,477,2936,551,0755,804,4593,675,1744,003,1337,714,9694,034,9094,039,605

678,2443,403,5822,025,6781,863,3781,633.611

(*)

(2)

2,338,218

194,930,754

Normaltax.

$22,370

3,059,275

2,682,020

1,840,837

2,601,1421,393,2781,212,9801,136,4891,021,835

992,642877,148774,818708,556684,654589,800

2,403,4641,795,5411,382,5171,890,0061,024,419

854,053544,038352,074307,400161,749561,97492,06578,89752,712

130,15069,816

107,38610,464

(*)

(2)

88,801

31,505,370

Surtax.

$56,639151,982215,544242,939283,326287,179296,697299,054323,773308,208

1,595,8431,627,5101,620,0992,934,9912,269,0572,435,0801,933,2661,608,5341,492,9851,255,1853,799,8571,699,3881,834,621

586,4261,931,6181,332,8961,688,770

953.723(*)

(2)

2,003,791

37,068,981

Totaltax.

$22,370

3,059,275

2,682,020

1,840,837

2,601,1421,449,9171,364,9621,352,0331,264,7741,275,9681,164,3271,071,5151,007,6101,008,427

898,0083,999,3073,423,0513,002,6164,824,9973,293,4763,289,1332,477,3041,960,6081,800,3851,416,9344,361,8311,791,4531,913,518

639,1382,061,7681,402,7121,796,156

964,187(2)

(2)

2,092,592

68,574,351

INDIANA.

Under $1,0001Under $1,000$1,000 to $2,000i J$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 !

7,136104

19,42134,07443,76512,4594,617

12,279381

7,0582,3791,6301,013

755546419346242195177542278140155

$4,344,17440,414

30,246,75850,095,662

103,233,65331,079,31315,272,66442,461,6521,588,473

31,567,88113,045,88910,578,6947,547,9796,386,4225,165,5394,380,7443,975,7433,021,0242,635,2262,562,9649,335,2536,226,7073,810,0295,385,933

$12,002,200

49,400,20034,355,100

133,185,70020,372,10015,995,00029,570,2001,488,000

18,794,3005,503,8003,817,4002,288,1001,715,6001,255,200

951,700775,500547,900451,900403,400

1,193,000585,300284,600323,000

$357,369492

931,426276, 579

1,200,464454,318

1,487,092829,679330,698

1,084,9151,426,6991,417,3131,149,4711,062,890

901,700917,771799,790682,266581,952601,919

2,606,9992,068,9301,617,9501,930,516

$1,987

"620," 887'

411,094

485,747

463,225258,271230,206195,850183, 448165,929145,559144,946110,792100,620100,818378,524254,928141,377223,590

$11,84532,27739,40848,20151,13853,71158,37652,02751,76256,420

270,358259,428203,845392,566

$1,987

"620," 887

411,094

485,747

463,225270,116262,483235,258231,649217,067199,270203,322162,819152,382157,238648,882514,356345,222616,156

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME. 131

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECL A S SE S—Continued.

INDIANA—Continued.

Income class.

$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 $250,0001250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 t o $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

Total

Numberof re-turns.

84411913108733

1

150,300

Net income.

$3,720,6482,237,1981,238, 971

965, 785850,462761,406805, 245523,961

(2)

1,149,672

406,242,138

Exemption from nor-mal tax.

Personal ex-emption.

$188,60087,80038,30027,60020,20016,70018,0005,000

(2)

6,400

335,667,800

Divi-dends.

$964,0601,065, 757

481, 294349, 982484,648422, 878501, 832541 927

(2)

426,106

29,957,682

Normaltax.

$189,96693,16653,60643,90026, 20126, 27021,71012 454

(2)

56,808

5,141,879

Surtax.

$358, 707270,107184,156165,343168, 324169,982219,296189 948

(2)

524,549

3,831,774

Totaltax.

$548,673363,273237,762209,243194, 525196, 252241,006202,402

(2)

581,357

8,973,653

IOWA.

Under $1,0001Under $1,000$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*.$1,500,000 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

Total

956182

6,99428,71836,57110,1083,8839,439

5996,6962,1031,362

87561448833223618215211343117698854016157165

111,483

$250,15578,007

10,375,37742,297,18586,408,85725,127,81712,751,94032,739,4902,596,660

30,120,01111,462,6458,802,7716,531,7965,202,9964,631,2363,475,7242,703,4402,276,8122,047,4511,639,0137,407,1013,888,0552,670,8442,907,5031,782,821

861,761960,439529,100(2)565,139(2)

670,789

313,762,935

$1,942,500

17,275,90028,787,400

111,779,60015,677,10014,296,30022,888,4001,993,400

17,218,8004,972,7003,138,7001,996,6001,404,0001,110,200

753,700512,400413,700328,900248,500924,000395,700215,200180,40077,90032,00031,20013,400

(2)8,400

(2)

10,800

248,627,800

$184,90118,67541,173

136,865783,342338,741630,938692,739916,727825,613

1,104,2111,053,824

865,933790,779841,753639,394605,1G5524,264434,345398,827

2,217,1281,267,228

897,9711,384,0091,106,786

397,777421,089300,668(2)

370,492

(2)

360,673

20,552,030

$2,474

535,018

364,673

368,467

479,713220,976202,552177,377157,015149,826120,22896,38985,04682,21768,393

289,733160,066111,58699,68247,77232,87339,58118,928(2)15,093(2)

23,902

3,949,580

$10,16026,10434,24439,32046,18942,78739,60338,99939,83835,879

212,706158,086142,915207,632174,139103,718140,39392.283

124,826(2)

178,559

1,888,380

$2,474

535,018

364,673

368,467

479,713231,136228,656211,621196,335196,015163,015135,992124,045122,055104,272502,439318,152254,501307,314221,911136,591179,974111,211(2)

139,919(2)

202,461

5,837,960

1 Nontaxable. Specific exemptions exceed net income.« Classes grouped to conceal net income and identity of taxpayers.

132 STATISTICS OF INCOME.

TABUS 13.—PERSONAL RETURNS—DISTRIBUTIONCLASSE S—Continued.

KANSAS.

BY INCOME

Income class.

Under $l,000iUnder $1,000$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$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$500,000to$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

Total

Numberof re-turns.

9,79885

14,79617,15022,0266,6892,8486,011

4194,2131,523

90955337026419113012411493

2389464412375241

88,785

Net income.

$5,105,18146,516

22,995,70725,263,84652,511,65416,733,2629,526,592

20,864,3991,819,183

18,878,3048,354,0605,854,3364,133,1203,128,8462,497,5062,000,9101,488,5091,544,4621,543,6091,349,0044,104,7122,077,7721,727,7901,401,6701,003,240

388,381312,175147,752(2)(2)

424,799

217,237,297

Exemption from nor-mal tax.

Personal ex-emption.

$19,129,300

40,264,80017,182,30068,287,70010,635,10010,552,70014,405,9001,716,900

11,564,8003,741,6002,181,0001,303,600

873,500609,900419,000291,900282,300262,500224,300539,000188,100150,50092,80041,40013,40012,8003,000

(2)(2)

11,600

204,981,700

DM-dends.

$154,93912,343

196,22979,350

698,260164,889483,495346,262395,751405,419585,604671,739470,354405,296448,382396,573229,441326,669249,247299,839989,601647,139470,627301,124662,854229,97620,014

104.401

(2)

517,736

10,963,553

Normaltax.

$1,508

322,200

240,119

244,700

277,943163,565132,190112,94394,94779,86369,55257,87357,61766,45550,123

174,26686,84181,69174,40232,71718,32521,5403,837(2

(2)

7,504

2,472,721

Surtax.

$7,43517,33421,78723,53824,67624,62121,72526,37230,53729,697

119,01785,23791,23799,93294,91648,26944,14325.113(25(2)

84,122

919,708

Totaltax.

$1,508

322,200

240,119

244,700

277,943171,000149,524134,730118,485104,53994,17379,59883,98996,99279,820

293,283172,078172,928174,334127,63366' 59465,68328,950(2)(2)

91,626

3,392,429

K E N T U C K Y .

Under $1,0001Under $1,000$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..

4,490202

9,58015,91817,0285,6172,1305,211

3953,6141,493

9446124363072181891461041063401528378

$2,204,58499,181

14,459,11623,021,45840,372,12314,047,4317,125,399

18,119,3281,749,756

16,151,8838,173,1266,092,0274,567,5263,706,1432,906,4022,286,7092,168,5431,825,7651,406,0531,537,2095,899,3233,365,7372,247,2802,713,768

$7,921,400

23,814,40016,052,30053,658,6008,848,6008,010, 200

13,127,1001,360,5009,536,1003,487,7002,237, 8001,451,0001,034,000

707,700468,300419,200311,700223,300231,500757,100336,200173,200166,900

$1,156,22825,339

604,838194,939636,486192,962553,325252,329635,788645,118

1,172,181927,055992,952892,346657,784726,302577,180530,519411,382420,684

2,125,5231,289,927

915,2051,114,882

$3,542

"275," 43*5

"266,* ioi'

190,629

237,911147,285127,977108,33195,28384,59865,35369,17256,90150,02858,570208,447121,39084,700105,612

$7,17117,97223,95028,45128,86928,20631,89831,19427,82233,932173,128138,429119,782197,636

$3,542

"275," 435

200,101

"i90,"629

237,911154,456145,949132,281123,734113,46793,559101,07088,09577,85092,502

381,575259,819204,482303,248

* Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME. 133

TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONCLASSE S—Continued.KENTUCKY—Continued.

BY INCOME

$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

Total

Numberturns.

49181773342

69,496

$2,169,195962,334

1,076,503505,181253,125272,890466,097322,742

192,273,937

Exemption from nor-mal tax.

Personal ex-emption.

$89,80044,00030,70014,4007,0004,6008,4004,400

154,538,100

Divi-dends.

$975,699471,805609,959378,238205,739239,708215,847189,526

20,937,795

Normaltax.

$83,80333,88637,96210,3263,1146,672

19,64812,346

2,499,022

$209,155114,656154,61783,71349,69958,002

128,410111,756

1,798,448

Totaltax.

$292,958148,542192,57994,03952,81364,674

148,058124,102

4,297,470

LOUISIANA.

Under $1,0001Under $1,000$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$30,000 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

Total

3,9093

8,01713,91315,6026,1062,8777,589

4304,3221,751

82951832824524317817110386

311143948847151212537111

67,960

$1,603,643658

12,112,56620,373,44137,193,06415,331,9259,598,757

26,249,5691,881,841

19,403,0619,532,2925,354,8353,863,6152,784,4652,322,4512,550,3402,046,3512,132,5101,384,9431,251,2755,377,6643,178,3422,560,6732,990,5682,121,961

832,626762,052897,686429,705288,746828,446(2)(2)(2)

657,075

197,897,146

$7,768,500200

20,555,70014,192,50049,444,0008,693,300

10,767,10016,463,0001,725,300

10.342,3003,740,0001,491,800

858,500519,300363,400360,700246,200248,600141,000112,800418,000200,800116,800118,80059,40019,80013,20014,8007,2003,000

11,000

. 8(2)

4,400

149,021,400

$1,144,109

244,74074,487

496,255213,272585,810594,787399,764645,208

1,009,129606,565556,950507,124508,873497,101582,117635,139417, 799281,200

1.470,6881,213,573'710,882572,231967,529248,195433, 707308,272229,099312,651101,951

(2)

449,908

17,019,115

$19

246,648

257,627

367,340

336,812202,368148,310123,31196,54386,863

107,81278,83883,21956,06156,128

237 723130,345124,900169,81286,49548,92627,39553,27014,449

19146,741(25

8

15,718

3,203,864

$7,92015,95420,19821,14023,16531,53830,03136,47626,57127,773

155,587130,866136,914210, 712209,168103,223109,801154,74086,03165,183

230,641

(2)(2)

267,026

2,100,658

$19

246,648

257,627

367,340

336,812210,288164,264143,509117,683110,028139,350108,869119,69582,63283,901

393,310261,211261,814380,524295,663152,149137,196208,010100,48065,374

2777382(2)

8

282,744

5,304,522

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

134 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONCLASSE S—Continued.

MAINE.

BY INCOME

Income class.

Under $1,0001Under $1,000$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 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 grouped 2

Total

Numberof re-turns.

1,60292

6,18711,54612,3533,0321,0173,189

1231,972

844569408247214154104908868

19298626233181242281

1

21

44,397

Net income.

8976,19531,331

9,324,33215,985,53529,229,8237,663,0013,356,859

10,949,680539,214

8,886,0004,629,1373,676, 8323,043,9952,092,3892,033, 0641,612,9471,191,3091,123,2011,183,555

982,4913,296, 2772,181,3611,696,3342,132,1331,499,669

989, 863776, 628307,864161,616192, 424961,901(2)

(2)

846,675(2)

1,075,044

124,628,679

Exemption from nor-mal tax.

Personal ex-emption.

$2,152,200400

15,465,10011,629,60038,045,5005,056,7003,583,5007,657,800

362,6005,308,3001,997,4001,288,600

903,400556,300468,900327,000214,600190,700186,500151,700382,900193,700126,900122,60058,20030,60023,2006,4003,0003,000

19,200(2)

(2)

4,200(2)

2,400

96,521,100

Divi-dends.

$531,1812,739

575,158107,488684,755130,171480,775278,002263,467299,898611,673621,816583,372491,066491,058455,873440,317303,304485,495337,193

1,194, 821963,936599,297860,606733,883729,078439,350123, 504102,315172,844411,615

(2)

432,516(25

906,180

15,844,746

Normaltax.

$1,112

172,681

98,774

121,129

131,03984,93376,62974,29856,23457,82349,23435,16937,90636,77932,890

116,73779,01267,86684,78253,23823,47022,55714,0564,9333,834

43,068(2)

(2)

30,954(2)

20,873

1,632,010

Surtax.

$4,11610,90215,99615,80020,34019,85317,29019,24723,09321,51094,95190,35791,541

153,062148,903121,823114,13954,77830,25043,435

272,265(25

(2)430,426

(25

528,774

2,342,851

Totaltax.

$1,112

172,681

98,774

121, i29

131,03989,04987,53190,29472,03478,16369,08752,45957,15359,87254,400

211,688169,369159,407237, 844202,141145,293136,69668,83435,18347,269

315,333(2)

(2)

461,380(2)

549,647

3,974,861

MARYLAND.

Under $1,000!Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 t o $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 t o $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 to $40,000

6,603577

10,20329,71918,6449,7254,046

10,330284

9,3014,0372,5401,3491 234

687505409325287214749401212250

$3,657,035340,915

15,343,28242,020,48744,241,39024,270,16813,433,05635,904,485

1,233,16241,540,89621,994,33716,303,14010,091,05510,355,4596,517,8985,286,9574,698,3714,063,9523,865,6393,097,773

12,878,8258,926,7115,764,2068,721,116

$11,486,56467,300

23,997,21229,980,77156,868,39714,006,79314,496,78523,288,030

1,055,80023,552,5649,680,9986,023,4002,997,2002,909,2001,466,8001,100,700

856,000673,700632,200461, 200

1,580,700810,900437,800524,800

$1,449,99396,516

406,507135,404941,909562,975993,660703,093318,847

1,100,4631,290,4701,442,3891,433,2851,623,8711,302,9081,082,7251,047,076

964,126823,841764,501

3,364,8112,705,1031,687,4453,161,109

$7,305

"480," I65'

394,648

477,298

673,393456,936372,745276,993296,498215,981189,630181,689158,820157,142124,963564,374394,390267,441390,106

$18,30446,56353,32476,42964,96864,99469,18269,86075,59768,259

372,124368,917308,119617,779

$7,305

"480,* 165

394,648

477,298

673,393475, 240419,308330,317372,927280,949254,624250,871228,680232,739193,222936,498763,307575,560

1,007,8851 Nontaxable. Specific exemptions exceeds net income.2 Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME. 135

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECL A S SE S—Continued.

MAR YLAND—Con tinued.

Income class.

$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..$2,00b,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

Total . . . .

Numberof re-turns.

12648502514133011512

1

112,963

Net income.

$5,622,4382,624,1783,223,4391,860,4421,196,4351,225,2643,515,9871,821,3091,079,989

679,717

(2)

1,291,549

368,691,062

Exemption from nor-mal tax.

Personal ex-emption.

$249,40093,20088,20047,20026,40026,80061,60012,0006,400

3,000

( 2 )

3,000

229,573,014

Divi-dends.

$2,149,8971,024,8231,706,547

815,976657,933523,207

1,293,8911,421,3631,071,786

393,092

( 2 )

1,183,045

41,644,587

Normal

$252,117114,422125,17279,66442,55661,432

178,79438,1784 649

24,388

( 2 )

7,009

7,008,838

Surtax.

$544,670320,675468,867318/897238,077270,825973,613640,542435,543

325,242

(2)

717,095

7,528,465

Total

$796,787435,097594,039398,561280,633332,257

1,152,407678,720440,192

349,630

(2)

724,104

14,537,303

MASSACHUSETTS.

Under $1,0001Under $1,000$1,000 to $2,000i$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..$1,500,000 to $2,000,000..$2,000,0001 o $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped 2

Total

24,335600

47,437107,01989,02732,61511,95625,6643,024

16,0546,9964,7343,4272,3001,8321,4361,072

952827681

2,2471,212

7888544702681651297555

126271677251

388,442

$12,042,241264,721

71,845,036152,894,057211,838,53881,856,76739,997,86889,241,13713,333,92871,496,42938,344,92030,701,21825,574,68819,506,48217,390,68715,047,53912,311,24311,881,06511,157,2669,877,301

38,772,82627,015,62121,470,21129,487,00020,851,48114,594,45810,617,1699,612,6586,332,9015,170,375

15,364,8054,645,3513,611,4931,869,7992,282,014

856,161(2)(3)

3,850,702

1,153,008,156

$39,267,00011,300

117,185,100107,673,700274,129,10053,311,90040,082,90061,843,1007,882,500

41,280,80015,292,60010,305,6007,193,0004,864,6003,881,9002,978,7002,236,3001,948,3001,705,3001,335,5004,560,6002,421,1001,534,3001,704,300

891,900505,700344,600256,600131,600100,500237,60058,60033,00013,60012,6004,000

(2)(2)

11,300

807,231,100

$14,936,435123,181

10,729,1141,259,8268,255,9971,662,6379,192,8612,829,2458,430,6964,221,1626,847,2196,230,8245,759,6434,636,4094,547,0703,986,2233, 786,8893,725,1503,596,0783,400,841

14,117,35010,922,5469,304,437

13,631,64512,043,9487,338,2015,960,5464,868,8393,570,1653,061,2158,897,2542,353,6401,951,040

930,989668,555512,878

(2)(2)

2,012,701

210,303,449

$5,328

1,757,997

1,085,186

981,247

1,041,166701,712640,626615,560539,141529,082487,694397, 552398,665389,855352,121

1,427,4571,029,856

806,6101,106,551

705,158537,929382,570391,557234,156193,116540,300209,282123,28591,053

126,48826,534

153,967

18,011,801

$34,06293,256

134,269148,097173,367185,411181,501203,406217,987218,143

1,127,8131,119,2151,153,3832,128,0462,020,2351,782,5801,555,2421,650,2411,223,7841,139,3524,394,8861,670,1671,504,802

824,4491,077,239

436,401

2,125,509

28,522,843

$5,328

1,757,997

1,085,186

981,247

1,041,166738,774733,882749,829687,238702,449673,105579,053602,071607,842570,264

2,555,2702,149,0711,959,9933,234,5972,725,3932,320,5091,937,8122,041,7981,457,9401,332,4684,935,1861,879,4491,628,087

915,5021,203,727

462,935

2,279,476

46,534,644

1 Nontaxabl(\ Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

136 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSE S—Continued.

MICHIGAN.

Income class.

Under Sl,000iUnder $1,000$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..$1,500,000 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.

Total

Numberof re-turns.

20,120138

32 86276* 93757,52415,9487,707

12,1021,1649,8864,1972,5341,7991,259

981687555412369277

1,00154932735314796643723194021

111

2

250,147

Net income.

$11,545,50862,812

50,904,533109,392,758136,999,49639,441,328"25,572,43842,084,444

5,054,00044,196,91822,907,04916,405,90013,454,20610,666,4659,295,5067,199,3246,383,6185,145,3784,986,1744,009,490

17,223,62712,260,3128,929,110

12,118,4176,525,2325,295,8744,110,2282,757,9551,948,9351,794,9574,755,6173,774,4091,553,502

(2)(2)(2)

7,559,816

1,464,518

657,779,854

Exemption from nor-mal tax.

Personal ex-emption.

$31,619,5002,500

86,421,80077,574,000

175,058,30024,635,30027,554,00029,500,3003,795,200

26,447,3009,929,9005,935,9004,239,0002,887,6002,258,8001,558,6001,227,800

920,200531,500610,800

2,177,2001,176,900

697,100750,700284,800181,800124,70080,80056,00036,20063,20049,40015,400

(2)(2)(2)

2,800

5,400

518,710,700

Divi-dends.

$3,224,91727,031

1,612,865491,020

2,326,976468,028

2,129,9621,110,4512,145,8121,735,6612,362,3272,062,3282,065,2792,005,6452,014,8981,552,2871,577,2091,218,5721,258,6471,207,7065,373,0994,217,7823,175,8575,133,5422,883,1632,955,4571,782,8701,233,680

943,336811,160

11,535,3672,246,686

696,040

C2)(2)(2)

8,381,262

1,248,082

85,215,004

Normaltax.

$1,328

1,263,348

580,166

463,086

643,468446,949365,248344,875307,232292,395244,369222,343191,299187,163147,310681,526510,659373,553492,318257,440205,911180,818111,96579,13974,881

143,080129,53570,192

(2)(2)(2)

16,402

9,027,998

Surtax.

$19,45649,27670,96280,91192,34988,63694,19488,36797,28087,982

498,116510,600479,918871,680630,019648,389599,833472,217384,273397,607

1,333,3211,388,869

634,672

(2)(2)(2)

4,780,901

770,014

15,169,842

Totaltax.

$1,328

1,263,348

580,166

463,086

643,468466,405414,524415,837388,143384,744333,005316,537279,666284,443235,292

1,179,6421,021,259

853,4711,363,998

887,459854,300780,651584,182463,412472,488

1,476,4011,518,404

704,864

(2)(2)(2)

4,780,901

786,416

24,197,840

MINNESOTA.

Under $1,0001Under $1,000$1,000 to $2,0001..$1,000 t o $2,000....$2,000 t o $3,0001..$2,000 t o $3,000....$3,000 t o $4,0001..$3,000 t o $4,000....$4,000 to $5,0001..$4,000 t o $5,000....$5,000to $6,000....$6,000to $7,000....$7,000 to $8,000....$8,000 t o $9,000....$9,000 to $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 to $15,000..$15,000 t o $20,000..$20,000 to $25,000..$25,000 to $30,000..$30,000 to $40,000..

3,740269

13,19037,95032,27910,7234,4289,278580

3,8462,0481,406987654494362299217197156555268167171

$1,935,489138,441

20,920,16152,270,16777, 514, 56527,251,27014,728,31131,820,9592, 553,19117,321,43811,231,2909,085,3927,269,8605,538,9014,690, 7113, 797,4143,432,5912,706, 3012,657,2802,262,9509,512,4435,961,9314, 579, 7445, 910, 784

$5,883,9007,800

35,146, 60038,077,20097,234,50019,214, 40015,217, 60023,733, 8001,930, 000

10,142, 8004,772, 2003,261, 0002,309,8001,554,3001,129, 200

843, 700693,300498,600455,900375,100

1,231,800552,300366,600349, 800

$1,782,54722,685

1,155, 747376,697

1,360,866637, 589

1,655, 5571,162,3721,146, 6401, 242, 7241, 483, 9501,206,1741,100,171

968,1421,014,799

719,558911, 669662,114734,696660,102

3,181,0912,213,0712,069,2342.866,477

$4,308

553,894

294,146

282,000

238, 247209,831204, 794191, 934159,631146,051127,999116, 85097,45994,64180, 280

364,612228,168175,326213,076

$10,09127,12138,91641,87846,62046,85450,42146,24752,08249,888

273, 471254, 033246,643427,198

$4,308

553,894

294,146

282,000

238,247219,922231, 915230, 850201, 509192, 671174, 853167, 271143,706146, 723130,168638, 083482, 201421,969640,274

1 Nontaxable. Specific exemptions exceed net income.8 Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONCL A S SE S—Continued.MINNESOTA—Continued.

137

BY INCOME

Income class.

$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 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 t o $2,000,000.$2 000 000 to $3,000,000$3,000,000 to $4,000,000.$1 000,000 to $5,000,000.$5,000,000 and overClasses grouped 2

Total

Numberof re-turns.

8444432611119531

124, 501

Net income.

$3,751,1522,434,9962,771,4211,959,344

929,4811,055,2251,070,397

843,323C2)(2)

926,776

340,833,699

Exemption from nor-mal tax.

Personal ex-emption.

$143,20095,00092,60039,30027,40025,80019,40014,200

(2)(2)

7,600

265,446,700

Divi-dends.

|2,017,0641,332,5281,403,1381,585,722

755,782691,495546,439302,176

(25(2)

992,948

39,961,964

Normaltax.

$130,82077,302

107,11742,79215,33530,18038,17041,382(2)(2)

3,265

4,269,610

Surtax.

$364,003301,686409,188338,508182, 782237,639296,322299,810

(2)(2)

386,106

4,427,507

Totaltax.

$494,823378,988516,305381,300198,117267,819334,492341,192(2)(2)

389,371

8,697,117

MISSISSIPPI.

Under $1,000!Under $1,000$1,000 to $2,0001$1,000 t o $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 t o $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 t o $13,000$13,000 t o $14,000$14,000 t o $15,000$15,000 to $20,000$20,000 to $25,000$25,000 t o $30,000$30,000 t o $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 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 t o $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$2 000,000to $3,000,000..$3,000,000to$4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped 2

Total ,

4,02516

3,7264,8605,9511,882

9981,630

1011,118

38921816989826355353922643218183522

11

25,614

$1,157,9556,277

5,688,5287,163, 703

14,238, 9404,677,4293,322, 7905,678,733

441, 9724,978,1562,123,6181,404,7441,262, 003

760, 914777, 761661, 228632, 973439, 601527, 054318, 790

1,072,670708, 736489,333619, 911131,070273,018125,329154,192

(2)(2)

267,010

60,104,43 3

$8,827, 3002,000

9,619,0004,915,600

18,457, 5002,897,1003,700, 2003,921,600

407, 3003,077,400

947, 800522, 000420,500220,900192,100149,000126,30073,60092,60051,400

152, 50075,40039,60040,4007,600

14,2003,8004,000

(2)(2)

3,000

58,961,700

$682,53911,76175,19212, 789

202, 29652, 785

1.50, 92889, 513

111, 131151, 420202, 728165, 800113,131162, 308128,482135,410101, 96876,644

101,48056, 376

259,181178, 994337, 223191, 88078, 81619,656

124,468141, 566

(2)(2)

181,817

4,298,282

$146

91,229

69,208

66,984

70,10940,87331, 23834, 81320,69524,93921,92624,62419,67221,66613, 55245,17732, 23612,72627,2383,025

18,29699

475

(2)(2)

6,219

697,165

$1,8004,1146,6035,9517,7328,1599,3517,631

10,3637,029

29,79029,15726,68544,64212,23633,34817,78827,459

82,133

371,971

$146

91,229

69,208

66,984

70,10942,67335,35241,41626,64632,67130, 08533,97527,30332,02920,58174,96761, 39339,41171, 88015,26151,64417, 88727,934

ft

88,352

1,069,136

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

138 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONCLASSE S—Continued.

MISSOURI.

BY INCOME

Income class.

Under $1,000!Under $1,000$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 t o $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 $3,000,00C$3,000,000 to $4,000,00C$4,000,000 to $5,000,00C$5,000,000 and over . .

0.) .)>

Classes grouped2

Total

Numberof re-turns.

7,62743

22,65344,28843,25915,6404,472

12,434587

7,9713,1772,2641,5381,079

847670554416291280957491306316154724132219

1672221

172,519

Net income.

$4,426,10427,909

35,423,02165,089,353

102,233,52539,289,92314,742,53542,731,7042,637,440

35,600,42417,437,13314,621,07911,489,7119,155,6308,033,0227,017,7886,360,3615,188,1973,930,6764,058,561

16,519,66610,911,6628,328,898

10,885,2556,906,4963,917,2182,648,9602,391,3331,782,495

867,4131,892,9731,171,725

436,271562,932(2)(2)

1,193,611

499,911,004

Exemption from nor-mal tax.

Personal ex-emption.

$13,101,200

56,157,70044,743,100

129,215,80025,701,00016,035,40030,317,5001,861,200

20,967,8007,189,0005,152,6003,447,9002,398,5001,889,4001,450,3001,194,800

858,700623,000599,000

2,055,2001,044,000

644,700610,900285,900154,50079,00057,40041,20016,40027,60013,0005,6003,000

(2)(2)

4,000

367,946,300

Divi-dends.

$1,932,29511,837

906,103290,429

1,458,123474,021

1,277,823904,135

1,481,0561,211,9062,079,6102,035,2591,804,4381,940,8461,590,1931, 841,6521,583,0191,464,2741,059,9431,297,9515,197,8183, 871,7053,466,7505,275,1763,270,1882,135,9481,386,5091,258,3411,202,587

543,0251,952,682

317,661236,895409,365

(2

(2)

519,165

57,688,728

Normaltax.

$644

804,296

527,126

465,225

535,673338,666321,379298,172257,874255,157221,163221,225179,138147,120148,572643,483426,188323,269390,079248,492140,65187,89787,09448,48927,05632,27666,57316,47020,929(2)(2)

53,326

7,333,702

Surtax.

$15,71243,32460,34969,76579,95686,30493,43588,91777,05989,392

479,770450,294445,998778,230672,372476,351389,464411,255352,158196,232528,508414,737176,783252,779

(2

(2)

597,505

7,326,649

Totaltax.

$644

804,296

527,126

465,225

535,673354,378364,703358,521327,639335,113307,467314,660268,055224,179237,964

1,123,253876,482769,267

1,168,309920,364617,002477,361498,349400,647223,288560,784481,310193,253273,708

650,831

14,660,351

MONTANA.

Under $1,000!Under $1,000$1,000 to $2,000!..$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..

3,

5,

73217

2539,2769,3,1,2,

672 .285239303132QQA

35818410377,534228301918

241410

$1,858,8268,711

8.336,60013,876,32823,082,2537,893,5694,108,5907,934,943

578,8244,408,2391,949,5711,187,111

770,299651,893501,162441,351321,333375,655257,027259,604805,489542,004373,818363,038

14,621,7009,378,900

30,337,1004,645,3004,603,3005,501,800

455,5002,769,000

866,500453,900247,300191,100123,40093,80066,70073,40044,20036,800

108,90056,60028,60021,400

$172,447247

89,88824,465

218,16646,463

146,824153,780149,153143,836182,432141,684127,535117,792117,844122,32160,72268,29857,82180,990

210,710268,352182,85999,717

$343

*179*136'

*i27,"86i'

92,147

59,42537,52325,97618,75117,83315,94612,63412,19414,33811,3928,989

32,07816,77011,33418,286

$1,6343,5034,0454,9234,9205,4724,6956,4695,0095,677

22,46022,86919,51027,872

$343

127,861

"*92*i47

59,42539,15729,47922,79622,75620,86618,10616,88920,80716,40114,66654,53839,63930,84446,158

1 Nontaxable. Specific exemptions exceed net income.* Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME. 139

TABUE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMEC1ASSE S—-Continued.

MONTANA—Continued.

Income class

$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 grouped 2

Total

Numberof re-turns.

1111

11

36,907

Net income.

i

£641,424

81,527,662

Exemption from nor-mal tax.

Personal ex-emption.

:

$12,200

81,318,600

Divi-dends.

(2)

Normaltax.

Ii

$610,866

3,595,212

$7,851

720,801

Surtax.

(2)

$192,004

331,062

Totaltax.

i

$199,855

1,051,863

N E B R A S K A .

Under $l,000iUnder $1,000$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$500000 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

Total

7,946122

10,63415,26417,1435,8351,9064,841

3463,4411,431

801535313230198142998561

2091145751239533231

71,853

$4,042,66760,160

16,747,08822,107, 23140,825,72414,716,5356,384,161

16,825, 8721,533,897

15,407,1567,771,1875,156,4974,003,7742,652,6662,174,5512,079,2451,626,8881, 235,1901,147,798

881,4353,595,9022,565,8901,558,1631,772,7701,034,143

486,518327,381223,766247,530184,730(2)(2)

528,998

179,905,513

$16,671,400

30,493,90015,377,00053,551,9009,199, 2006,737,800

12,306,4001,232, 5009,354,3003,702, 9001,969,9001,246,900

731,100539, 200455,600319, 200227,400189,300143,400464,500232,600120,600109,80045,40015,20010,0006,4004,2003,000

(2)(2)

8,800

165,469,800

$634,255

564,19091,091

820, 238108,263471,044160,279504,909401, 230631,265633,612592,467334,840324,031382,890372,839201,089239,877155, 589814,057709,733465,381768,575405,310320,466157,066171,73615,828

153,728

(25(2)

28,055

11,633,933

$2,404

266,629

216,556

173,599

225,501142,226112,100105,38282,52973,35173,34760,40949,69544,75638,385

153,529114,61469,08873,76145,72913,47012,1483,256

17,4761,882(25(2)

38,670

2,210,492

i

$6,19615,07621,09520,04421,49325,70324,30021,11822,56219,162

104,636107,72983,954

128,92799,97658,65248,81338,28247,39039,914(2)(2)

$2,404

266,629

216,556

173,599

225,501148,422127,176126,477102,57394,84499,05084,70970,81367,31857,547

258,165222,343153,042202,688145,70572,12260,96141,53864,86641,796(2)(2)

1

162,631

1,117,653

201,301

3,328,145

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

140 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONCLASSE S—Continued.

NEVADA.

BY INCOME

Income class.

Under $1,0001

Under $1,000$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 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$150 000 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..$1,000,000 to $1,500,000$1,500,000to$2,000,000..$2,000,000 to $3,000,000.$3 000,000to$4,000,000$4 000 000to$5 000 000$5,000,000 and overClasses grouped 2 . . . .

Total

Numberof re-turns.

7663

1,1012,7992,1851,164

24168025

3521927547211615665

813412

1

9,719

Net income.

$385,6822,288

1,731,5094,191,4615,234,6632,830,473

790,5992,337,791

109,0461,581,6771,036,841

492, 849352,951178,046153, 200158,00868,76574,15567,072

130,780(2)85,408

140,414(2)109,440

(2)

212,39022,455,508

Exemption from nor-maltax.

Personal ex-emption.

$1,476,300

3,002,2002,841,4006,707,4001,650,600

888,1001,589,300

79,000894,000416,600177,300103,20043,40031,40030,60013,600

, 14,5006,800

11,600

4,9005,800

(2)2,400

(2)

8,00019,998,400

Divi-dends.

$18,782

25,4678,449

22,44128,34012,57628,41045,53130,739

173,08376,98167,06415,39647,77047,25116,52821,42443,462

21.372

(2538,49270,627(2)

132,484

(3)

243,5481,236,217

Normaltax.

$91

53,666

46,243

28,815

26,63519,59610,3628,9675,7154,4124,8952,2361,6541,124

6,566(2)3,8064.352(25

CO

2,780231,915

Surtax.

$7701,6061,8891,3661,5561,9791,0101,2461,304

3.473(254,210

10,322(2)13,354

(2)

53,29697,381

Totaltax.

$91

53,666

46,243

28,815

26,63520,36611,96810,8567,0815,9686,8743,2462,9002,428

10,039

8,01614,674(2)13,354

(2)

56,076329,296

NEW HAMPSHIRE.

Under $1,0001....Under $1,000$1,000 to $2,000!..$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....$8,000to $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..

2,74071

5,3578,6127,3341,886

7612,125

1861,369

581322229145107

8371595736

125552626

$1,871,10329,955

8,400,31712,350,71217,276,3064,661,4532,549,4807,401,590

825,5356,127,2543,171,1872,085,0071,715,4621,228,4501,017,958

868,340817,785734,354769,091521,953

2,145,1181,214,403

695,579867,416

$4,055,000

14,268,5008,676,900

22,150,5002,843,7002,649,2004,997,500

520,3003,608,0001,292,700

695,700482,800306,600225,800166,900136,500117,100109,30073,200

251,500111, 20054,80051,800

$392,5914,895

418,99387,333

819,994145,402486,296229,535563,657302,392587,253502,829439,863364,984324,021330,518245,676264,275318,920252,338

1,042,562628,223341,167455,958

$973

*i46,'973'

**68,'663"

90,694

89,37255,11439,46737,62830,47727,07323,05826,60923,14221,81914,29766,56640,31225,34529,015

$2,6966,2689,0489,30510,16110,67312,17112,41314,98611,46961,94849,75436,40459,908

146,973

68,003

90,694

89,37257,81045,73546,67639,78237,23433,73138,78035,55536,80525,766128,51490,06661,74988,923

1 Nontaxable. Specific exemptions exceed net income.3 Glasses grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME. 141

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMEC LA S SE S—Continued.

N E W HAMPSHIRE—Cont inued.

Income ela^s.

$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...$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 a . . . .

Total

Numberof re-turns.

1985814

2

32,410

Net income.

$852,811437,217319,898612,416(2)374,899

(2)

409,447

82,352,496

Exemption from nor-mal tax.

Personal ex-emption.

$38,80014,0008,000

12,800(2)

9,200

(2)

6,000

67,934,300

Divi-dends.

$514,681131,539209,127509,289

186,408

(2)

271,619

11,372,338

Normaltax.

$27,46322,0878,465

14.329{U(2)

12,551

948,809

Surtax.

$83,88853,39346,503

108.269

82,310

(2)

128,914

810,481

Totaltax.

$111,35175,48054,968

122 598(2)'90,287

(2)

141,465

1,759,290

N E W J E R S E Y .

Under $1,000*Under $1,000$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 $5,0001$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..$3,000,0001 o $4,000,000..$4,000 000to $5,000,000..$5,000,000 and overClasses erouDed 2 - - - .

Total

14,193994

29,22560,12863,42524,7818,272

22,7931,427

17,4866,9694,3392,9552,0211,5631,199

980746609522

1,73589152555927915281633340623091511

1

1

269,096

$7,748,345464, 661

45,970,30488,038,197

152,323, 79562,108,26027,131,19379,271,3106,349,708

78,367,04338,104,91228, 025,38322,042,16517,098,98914,816,19712,555,07511,243,2779,313,9268,211,5857,566,963

28,721,23019,954, 69214,273,31719,277,05312,391,1748,309, 8865,249,0454,706,6832,759,0513,783,7617,265,0315,131,4721,993,234

(2)1,741,954

(2)

(2)

4,547,187

856,856,058

$22,995,2001,800

73,601, 50060,086,900

188,910, 70038,626,10028,649, 50054,368, 5004,264, 500

46,371,10016,373,40010,120,2006, 842, 2004,716,0003,478, 9002,649,2002,168,1001,659,2001,333,4001,122,1003,635,1001,949,2001,116,7001,170,500

603,200328,200158,800125,60057,60078,000

108,00049,40013,800

(2)8,400

(2)(2)

(2)

(2)

10, 600

577,752,200

$5,108,541104,158

2,546,857790,159

3, 676,3771,648,8702,564,6412, 891, 5603,388,9182, 801,2574,355,3853,121,6542, 839,801

'?., 407,0272,578,9221,992,5891,949,9161,717,8831,673,0901,593,4507, 080, 6935,721,1334,576,3356,542,2674,983,9613,633,7283, 391,0872,255,1921,382,2342, 563,1594,612,4963,385,1281,239.370

2,834 465

(2)

(2)

2,473,142

106,428,445

$14,363

1,089,028

876,357

885, 151

1,190,818731,976641,374596,024522,391494,006463,233432,618368,562338,070315,071

1,246,514883,602633,338872,486543,140339,823214, 013195,226116,253128, 640267,522163,87353,732(2525,819(2

(2)

(2)

(2)

179,479

14,822,502

$33,10983,451

115,721128,765148,236154,495164,741159,779160,095166, 644830, 478829, 516761,743

1,386,4471,196,4621,014,425

764,373810,447536, 263839, 456

2,014,5371,838,925

813.530(25839,980

$

(2)

(2)

2,644,174

18,435,792

$14,363

1,089,028

876,357

885,151

1,190,818765,085724,825711,745651,156642,242617,728597,359528,341498,165481,715

2,076,9921,713,1181,395,0812,258,9331,739,6021,354,248

978,3861,005,673

652,516968,096

2,282,0592,002,798

867,262

865,799(2)(2)

(2)

(2)

2,823,653

33,258,294

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

60729°—23 10

142 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLA S SE S—Con tinued.

NEW MEXICO.

Income class.

Under $1,0001Under $1,000$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 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

Total

Numberof re-turns.

8875

1,5802,6733,3671,079

41884074

454165684229181211

4.3

14126613

1

Net income.

$383,7473,321

2,464,8713,983,5438,018,3672,681,1861,387,1272,878,804

323,8562,027,220

901,041435,102316,365245,255171,135125,792126,01999,73753,91243,999

241,484266,612167,014203,281(2)165,248

(2)

Exemption from nor-mal tax.

Personal ex-emption.

$1,799,8002,000

4,445,2002,731,400

10,722,7001,635, 6001,526,6001,973,800

256,0001,162, 200

390,900134,50079,00054,60028,00021,50021,90016,1006,6005,400

22,00019,2009,0006,800

(2)3,600

(2)

i

11,780

124,127

27, 838,165

4,000

27,078,400

Divi-dends.

$63,506

20,4787,242

65,04238,48054,35772,103

116,47364,012

116,72039,75147,92338,71328,50135,07819,0449,9527,427

12,340111,961170,434104,348120, 818

(3)98,181

(2)

128,085

1,590,969

Normaltax.

$58

50,117

40,652

33,508

32,07417,18611,7959,1037,8056,4563,6225,2934,0262,5871,6315,9786,5123,5755.143

(257,954

(2)

562

255,637

Surtax.

$8i41,2161,7122,0671,7141.5541,6291,7071,056

9907,024

10,9919,237

14.345

20,333

(2)

19,603

95,992

Totaltax.

S58

50,117

40,652

33,508

32,07418,00013,01110,8159,8728,1705,1766,9225,7333,6432,621

13,00217,50312,81219,488(2)28,287

(2)

20,165

351,629

N E W YORK.

Under $1,0001 64,182 $37,990,948Under $1,000 1,844 1,074,757$l,000to $2,0001 132,240 205,301,241$1,000 to $2,000 248,742 360,513,093$2,000 to $3,0001 249,535 593,124,295$2,000 to $3,000 93,519 230,952,363$3,000 to $4,0001 31,916 105,847,623$3,000 to $4,000 74,740 259,357,409$4,000 to $5,0001 3,713 16,470,464$4,000 to $5,000 54,219 242,397,134$5,000 to $6,000 25,670 140,327,912$6,000 to $7,000 17,235 111,379,847$7,000 to $8,000 12,033 89,925,660$8,000 to $9,000 8,495 72,087,490$9,000 to $10,000 6,708 63,683,579$10,000 to $11,000 5,055 52,978,773$11,000 to $12,000 4,170 47,916,476$12,000 to $13,000 3,291 41,079,521$13,000 to $14,000 2,837 38,273,302$14,000 to $15,000 2,387 34,612,469$15,000 to $20,000 8,135 140,195,351$20,000 to $25,000 4,574 102,060,969$25,000 to $30,000 2,876 78,648,851$30,000 to $40.000 3,219 110,671,249

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

$102,579,600233,600

330,850,100249,732,300752,096,500160,549,400112,357,100177,654,30011,669,600

145,248,20057,779,10038,617,30026,538,30018,353,00014,373,50010,723,7008,900,3006,896,7005,948,8005,009,300

16,825,3009,294,4005,788,0006,437,100

$59,199,461246,924

10,551,5132,229,085

13,198,8913,431,829

12,922,6615,987,950

10,720,1546,427,123

14,213,73514,068,64913,086,0777,980,399

14,958,04010,927,7999,783,337

10,060,8658,966,2848,256,166

40,470,34630,481,27728,178,01840,857,669

$32,134

4,354,731

2,715,980

3,051,413

3,637,4642,896,8572,635,8832,524,4112,278,2442,217,7971,937,2791,863,7981,643,4361,583,8641,459,1756,170,7004,684,8553,559,9215,144,741

$121,124331,576473,442550,062636,088652,770706,914705,121700,733762,103

4,068,9444,237,2314,241,9987,953,189

$32,134

4,354,731

2,715,980

3,051,413

3,637,4643,017,9812,967,4592,997,8532,828,3062,853,8852,590,0492,570,7122,348,5572,284,5972,221,278

10,239,6448,922,0867,801,919

13,097,930

STATISTICS OF INCOME. 143

TAB:LE 13.—PERSONAL RETURNS—DISTRIBUTIONCLA S SE S—Continued.NEW YORK—Continued.

BY INCOME

Income class.

$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

Total

Numberof re-

turns.

1,7401,062

675432315222475177762839281685

3

1

1,066,637

Net income.

$77,504,86158,021,88943,468,22932,314,47326,725,56921,014,10556,960,91030,282,30717,005,7927,571,491

13,295,56612,043,3519,799,8206,887,2315,433,289

(2)

22,557,415

3,617,757,104

Exemption from nor-mal tax.

Personal ex-emption.

$3,356,0002,064,6001,294,600

830,600605,200424,300833,200289,600142,20035,00071,00033,00023,2008,0005,800

(2)

6,400

2,284,478,200

Divi-dends.

•131,521,88525,406,15821,137,04316,405,33310,806,75512,932,53330,461,36018, 045,40012,731,8365,669,726

10,101,77715,744,3199,792,0983,447,5615,539,738

(2)

26,077,569

633,025,343

Normaltax.

$3,484,3172,681,7181,850,6951,411,0361,228,587

927,7342,365,9611,168,992

570,437215,074362,445266,368220,581314,69858,501

(2)

.....(!L.71,519,827

Surtax.

$7,511,9807,069,5906,365,7875,566,4805,275,0434,669,546

16,082,71310,850,0407,017,8713,309,5396,368,0916,101,0765,368,0443,955,9113,199,187

(2)

(2)14,396,359

139,248,552

Totaltax.

$10,996,2979,751,3088,216,4826,977,5166,503,6305,597,280

18,448,67412,019,0327,588,3083,524,6136,730,5366,367,4445,588,6254,270,6093,257,688

(2)

14,396,359

210,768,379

NORTH CAROLINA.

Under $1.0001Under $1,000$1,000 to $2,0001$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$5,000 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 000to$2 000 000$2 000 000 to $3 OOO'OOO$3,000,000 to $4 OOO'OOO$4 000 000 to $5 000 000$5 000 000 and overClasses grouped2

Total

1,8954

5,6759,877

13,0243,5481,6172,837

3112,065

851569441248186142127857769

2101044265321696

1084411

1

44,161

$1,138,5341,464

8,790,30814,696,87530,973,2658,717,3725,350,6059,895,9231,356,9579,182,1164,634,9503,688,2573,290,0162,093,2071,758,3241,482,5511,454,2241,059,0571,042,0731,001,5583,562,0742,302,0361,143,0222,238,6991,442,298

871,797580,274444,519842,219753,708438,585755,384(2)(2)

(2)

$3,513,700500

14,962,6009,949,200

42,164,5005,285,7005,822,0006,998, 7001,148,9005,604,6002,174, 0001,416,2001,117,100

589,500468,700348,800304,100212,300196,600150,100486,800247,50096,000

151,40070,20038,90016,20015,00013,00017,8005,0006,800

(2)(2)

(2)

1,010,700

127,992,951

3,000

103,595,400

$891,178604

357,57876,459

720,400198,282552,544240,016457,499342,535746,085723,313712,848551,956455,315426,071350,805303,976362,375325,819

1,213,438818,016532,703

1,014,111763,250421,434262,394189,492596,873443,323636,416

1,286,004(2)(2)

(2)

1,232,136

18,205,248

$33

187,259

130,680

105,694

i28,3l774,63269,57671,77551,58245,65640,93344,58434,02730,43134,886

122,73086,56741,93182,54546,29130,97522,79617,76926,60517,8279,3105,118(25(2)

(2)

1,560,529

$3,85711,18517,25115,69417,34818,12721,34218, 11120,54721,996

102,43494,70161,137

161,432141,999106,06185,08075,825

165,050164', 067114,104276,415

(2)(*)

(2)

486,207

2,199,970

$33

187,259

130,680

105,694

128,31778,48980,76189,02667,27663,00459,06065,92652,13850,97856,882

225,164181,268103,068243,977188,290137,036107,87693,594

191,655181,894123,414281,533(2)(2)

( 2 )

486,207

3,760,499

1 Nontaxable, Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

144 STATISTICS OF INCOME.

TABUS 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES—Continued.

NORTH DAKOTA.

Income class.

Under $1,0001Under $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 t o $3,000$3,000 t o $4,0001$3,000 to $4,000$4,000 to $5,0001$4,000 to $5,000$5,000 t o $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 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 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 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 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 overClasses grouped 2

Total

Numberof re-turns.

1,56012

2,1104,7675,4721,285

6271.065

7532361551004849221213181029875111

18,440

Net income.

$729,6829,704

3,419,8966,974,098

13,212,7893,181,8052,082,8253,680,048

318,5633,399,1711,290,964

999,373751,305406,225468,487232,686138,303161,041243,231144,669492,475184,448184,814164,436(2)(2)(2)

161,715

43,032,753

Exemption from nor-mal tax.

Personal ex-emption.

$3,094,600

6,129,9004,785,300

17,240,4001,962,2002,240,4002,595,100

278,6002,088,100

605,200381,400265,700108,600127,70044,40026,20035,20039,00028,40069,50017,00017,60013,800

(2)(2)(2)

5,800

42,200,100

Divi-dends.

$67,5142,005

23,67618,838

189,17426,244

197,81059,85677,294

127,64477,734

119,080110,56483,74172,92945,23230,22928,92026,88346,79394,47236,11982,975

?r

114,499

1,837,299

Normaltax.

$307

87,012

47,989

41,171

47,54825,17721,17517,73811,14814,2578,0944,9116,131

11,3384,146

21,5149,2525,355$r8

2,813

392,085

Surtax.

$1,1182,9244,0013,0734,7432,9252,0512,7214,7703,180

13,7717,9219,420

11,161(2)(2)(2)

19,919

93,698

Totaltax.

$307

87,012

47,989

41,171

47,54826,29524,09921,73914,22119,00011,0196,9628,852

16,1087,326

35,28517,17314,77516,170(2)(2)(2)

22,732

485,783

OHIO.

Under $1,0001Under $1,000$1,000 to $2,000i..$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..

15,401417

44,97295,225

102,48526,80212,56023,6121,592

16,4426,9174,3423,1422,1311,6701,2971,050

811668577

1,885988563692

$9,380,874225,692

68,833,435135,731,875242,588,54967,437,31541,543,92881,773,0787,003,525

73,377,17537,751,03328,049,69823,456,53318,066,58715,829,15513,597,59812,053,09410,117,9319,013,7288,376,220

32,421,46222,156,06615,375,47323,669,519

$24,925,3003,500

113,184,80095,769,100

311,635,90045,397,00044,918,50058,236,8005,505,300

44,288,40016,412, 2009,816,9007,259,4004,762,6003,722,7002,849,3002,303,8001,697,7001,466,1001,262,3003,984,1002,051,0001,152, 9001,400, 900

$3,354,10837,066

2,292, 246575,445

3,692,4741,028,8363,400,6711,736,0192,691,0812,396,8335,109,3464,906,8405,014,1714,154,2403,964,0163,794,9333,538,9963,087,0852,983,5262,618,464

12,403,7719,044,9487,485,438

12,300,497

$7,073

i,*579,'98O"

839,673

"880," 09i'

1,068,873682,082589,309553,885483,401459,086422,387389,139331,971301,212294,645

1,149,157827,008546,432787,459

$32,18583,095

123,244137,085157,576167,903177,500172,789176,364184,155940,038923,806828,137

1,690,153

$7,073

1,579,980

839,673

880,091

1,068,873. 714,267

672,404677,129620,486616,662590,290566,639504,760477,576478,800

2,089,1951,750,8141,374,5692,477,612

1 Nontaxable. Specific exemptions exceed net income.3 Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME. 145

TABLE 13.—PERSONAL, RETURNS—DISTRIBUTION BY INCOMECLA S SE S—Continued.

O H I O—Continued.

$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 $400,0001400,000 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

Numberturns.

323186114723730521339754

367,096

Net income

$14,327,10010,160,4867,366,8585,426,0003,117,6852,874,8856,174, 2482,293,999

685,4002,456,8482,372,2832,296,8452,645,746

1,060,027,926

Exemption from nor-mal tax.

Personal ex-emption.

$653,800367,800210, 200127,80077,00050, 80099,60017,6005,400

16,40012,0008,2004,400

805,657,500

Divi-dends.

$7,957,6754,808,7884,669,1583,648,4271,872,3882,261,6823,687,6311,917,341

526,5912,147,2472,627,5362,129,5061,697,029

141,562,049

Normaltax.

$496,353394,110230,737143,52897,05782,268

196,79058,24910,70856,02740,48324,786

114,816

14,138,775

$1,384,8911,240,6321,083,537

942,515611, 214646,648

1,729,125836,270283,770

1,091,7001,134,1081,189,5621,467,317

19,435,319

Totaltax.

$1,881,2441,634,7421,314,2741,086,043

708,271728,916

1,925,915894,519294,478

1,147,7271,174,5911,214,3481,582,133

33,574,094

OKLAHOMA.

Under $1,0001Under $1,000$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 $5,000 !$4,000 to $5,000$5,000 t o $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 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 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 t o $200,000$200 000 t o $950 000

$250*000 t o $300,000. .$300,000 t o $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 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$5000000and over ..Classes grouped2

Total

4,33653

10,08912,19621,1255,4483,1334,816

3543,0001,396

82856139327921917614011883

277147667829181243111

1

69,381

$2,205,41742,946

16,158, 80118,569, 76050,665,48613,465,93210,291,43816,702,1171,525,264

13,392,9817,653,7415,343, 5914,178, 5173,323, 5702,643,9312,277,8152,020,7991,747,0571,590, 3181,208,2264,744, 3343,259, 7261,809,6992,665,5971,287,128

967,499778, 225289,668256,924

(2)

(2)

749,560

191,816,067

$8,931,400

27,795, 20012,367,10064,667,2008,206,800

11,728,10012,243,0001,387, 8008,281, 8003,253, 5002,000, 2001,372,600

907, 000625, 500526, 900396,100309,000273, 500191,900636,000323, 800145,000187, 20070,60038,80025,4007,4005,800

(2)(2)(2)

(2)

9,400

166,914,000

$112,482

155,40237,326

257,61761,715

403,362233,460140, 346244,398562,496310,438444,427326, 345311, 759266, 712162, 414215,099261,686238, 399804, 522613, 538320, 534808, 620403, 417342, 586453, 552

48, 727125.439("5(2)(2)

(2)

318,715

8,985, 533

$1 710

247,095

208, 746

170,825

193161131,115110,968789786952

22417199

1347048351813(2

(2

(2

389191881268400839418493413147637786534193103120391405041422

(2)

32,185

2,661,632

$6,86715,75021,72225,00426,54227,48829,54229,77630, 81726,847

136,185133, 55597, 510

189. 930124; 389115, 875114,93348,16451,293(2)(2)(2)

(2)

292,686

1,544,875

$1,710

247,095

208,746

170,825

193,389168,058147,631136,990135,404123,381114,906119,035108,18999,96479,484

360,971305,089196,703324,033194,509164,266150,33866,20564,715(2)

(2)

324,871

4,206,507

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

146 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONCLASSES—Continued.

OREGON.

BY INCOME

Income class.

Under $1,0001Under $1,000$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 125,000$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

Total

Numberof re-turns.

5,5954G

8,25516,21315,8665,1451,7014,148

1392,1261,000

636413279238146137967881

22390444627164322222

1

2

62,S04

Net income.

$3,147,88821,883

13,003,52423,843,24537,882,11912,777,7235,607,367

14,430,133592,675

9,416,2325,484,4694,116,3313,065,7932,363,5442,256,0551,529,3771,574,4841,199,2521,052,8321,174,8973,819,9052,015,7281,200,5851,581,8521,205,022' 881,444253,268217,352174,789189,410241,470392,156462,912

(2)

(2)

2,398,923

159,574,639

Exemption from nor-mal tax.

Personal ex-emption.

$9,471,3001,000

21,762,40016,366,80048,011,5007,928,5006,168,100

10,090,400492,000

5,634,6002,406,1001,502,400

963,400664,000565,000328,300317,500219,400177,500172,100488,800196,00098,300

102,40049,80029,4006,2005,8003,0002,0003,0002,0003,400

(2)

(2)

7,600

134,240,000

Divi-dends.

$1,017,472725

181,43739,790

459,57763,863

260,585148,669175,633217,404344,377356,108317,051239,340222,482170,082308,489155,097226,676234,120877,739446,661349,198462,826653,902264,800184,899152,206152,551133,018134,90255,000

181,466

(2)

(2)

20,142

9,208,287

Normaltax.

$842

301,833

192,133

166,849

141,752112,84197,99383,52377,58181,00361,31958,49952,50941,34248,682

162,37893,63055,95973,40638,35643,4194,6763,216

6393,9747,640

26,43721,565

(2)

(2)

186,819

2,240,815

Surtax.

$4,88512,40215,83818,79422,51118,83623,23120,66920,60925,919

109,47183,69264,634

113,796117,077108,62236,41836,18435,59242,08268,584

150,627192,767

(2)

(2)

1,367,525

2,710,765

Totaltax.

$842

301,833

192,133

166,849

141,752117,726110,39599,36196,375

103,51480,15581,73073,17861,95174,601

271,849177,322120,593187,202155,433152.04141,09439,40036,23146,05676,224

177,064214,332

(2)

(2)

1,554,344

4,951,580

PENNSYLVANIA.

Under $l,000i | 18,863Under$l,000 1 1410$1,000 to $2,000 i ! 68; 356$1,000 to $2,000 155,113$2,000 to $3,000 i 168,107$2,000 to $3,000 ! 54,165$3,000 to $4,000 i 20,098$3,000 to $4,000 47,646$4,000 to $5,000 i i 3,017$4,000 to $5,000 1 34,494$5,000 to $6,000 12,695$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..

7,5455,3613,7322,993,2,2781,7391,4531,2501,0813,4181,7691,1081,342

$11,086,693750,346

105,274,948227,275,503400,215, 298134,425,91467,267,485

165,356,36213,214,813

154,601,93769,258,38348,738,19040,087,67331,617,45728,363,10423,906,29819,965,88518,155, 27516,864,90115,661,17258,666,25739,315,94730,312,23846,192,730

$31,696,70062,800

172,648,300155,326,200431,350,70078,418,90074,048, 700

112,589,10010,480,00089,457, 20029,482,90017,195,50012,164, 7008,314,6006,557, 4004,901, 2003,797, 5003,088,3002,648, 2002,313,9007,203, 6003,690, 3002,259,0002,758,100

$12,938,434151,679

4,997,2721,943,2338,112,1094,409,2257,847,8856,409,6145,575,1548,670,7109,112,2957,340,1286,578,7086,165,5795,914,9145, 483,8984, 534,1394, 408,5224,621,7994,481,710

17,397,19513,503,35912,212,52818,783,080

$23,060

2,814,261

'2,*680,'247'

1,870,193

2,263,3011,280,6331,059,9111,012,870

895,742899, 519793,740712,874674,753626,328608,821

2,372,4031,622,5191,224,7251,907,946

144,625211,590240,152283,108295,218293,732311,150330, 413345,763

1,690,8601,620,4671,631,0993,317,044

$23,060

2,814,261

2,080,247

1,870,193

2,263,3011,339,4851,204,5361,224,4601,135,8941,182,6271,088,9581,006,606

985,903956,741954,584

4,063,2633,242,9862,855,8245,224,990

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME. 147

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES—Continued.

PENNSYLVANIA—Cont inued.

$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 $1,000,000...$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 overClasses grouped2

Total

Numberturns.

66637229918612174

1985637171613851

1

621,103

$29,793,25520,401,49319,353,67313,893,56610,261,1386,974,752

23,605,8359,693,0348,091,3604,672,8595,543,5545,691,6575,301,3874,216,428

(2)

(2)

3,223,058

1,937,291,858

Exemption from nor-mal tax.

Personal ex-emption.

$1,325,000777., 500593,300368,600254,500143,200359,70096,00067,40035,80018,80019,80017,2009,800

(2)

(2)

3,400

1,266,543,800

Divi-dends.

$13,024,6859,618,4518,260,6886, 430,7514,736,0373, 496,224

12,393,5926, 863,4834,424,5621,942,7105,066,6685,888,7163,709,8322, 738,524

(2)

(2)

2,875,638

273,063,730

Normaltax.

$1,195,600825,517816,828551,025436,172272,007913,753301,177301,337214,291122,61860,844

137,856140, 111

(25(2)

205,222

31,238,204

$2,905,3572,494,4922,852,1842,390,6542,026,0521,542,9806,621,5823,496,5613,282,6802,131,3872,668,6002,916,3772,940,9672,416,063

(2)

(2)

1,962,007

53,422,016

Totaltax.

$4,100,9573,320,0093,669,0122,941,6792,462,2241,814,9877,535,3353,797,7383,584,0172,345,6782,791,2182,977,2213,078,8232,556,174

(2)

(2)

2,167,229

84,660,220

R H O D E ISLAND.

Under $1,000!Under $1,000$1,000 to $2,000!$1,000 to $2,000$2,000 to $3,000!$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 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

Total.

2,05398

6,90912,89410,2524,2771,2353,699

1902,229

92154544430923521518215696

10332719311814081362626191016854

48,057

$1,371,32068,405

10,373,92018,309,78424,480,50610,691,3084,142,949

12,844,644839,851

9,991,3615,037,2533,526,3763,329,9182,621,9772,234,5982,260,5432,091,4341,941,6201,293,6251,491,1015,657,9344,275,8493,226,0044,808,1383,570,4041,978,5611,683,3671,980,2451,593,218

942,7271,889,8551,370,3051,099,8781,118,861

1,315,005(2)

2,115,569

157,568,411

$2,940,600

17,314,30012,929,10030,875,5006,487,4003,994,4008,770,200

520,4005,844,7002,100, 2001,158,300

946,300648,300524,100428,600370,200314,900196,000205,800675,300375,400226,300266,700161,10071,00041,60047,20024,60017,00030,00010,40013,4003,000

2,0002)

3,000

98,537,300

$9,190,05130,688

826,363200,954

1,052,564317,542908,979400,464484,817580,227935,947739,385743,794611,666578,785751,902658,295587,057384,270429,701

2,077,0531,812,9291,516,9912,360,6721,857,499

982,4911,176,097

1,337,139825,420553,938996,094

1,287,862512,905842,942

1,175,039(2)

1,828,573

41,557,095

$1,542

207,879

155,306

146,843

142,63788,28573,30383,78171,84265,48064,29763,30665,77447,35654,359

207,580153,543120,797179,960114,274

74,67440,55254,45856,07129,34171,5599,826

47,60627,826

32,186(2)

2,591,109

$4,33810,64717,69519,95422', 34127,99830,67133,13025,26932,255

165,087180,211180,720345,300346,363243,085248,075348,013310,630208,435526,881491,451355,685612,453

673,9(2)

1,184,548

6,645,219

$1,542

*207*879

155,306

"146," 843

142,63792,62383,950

101,47691,79687,82192,29593,97798,90472,62586,614

372,667333,754301,517525,260460,637317,759288,627402,471366,701237,776598,440501,277403,291640,279

706,170(2)

1,223,414

9,236,328

1 Nontaxable. Specific exemptions exceed net income.3 Classes grouped to conceal net income and identity of taxpayers.

148 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONCL A S SE S—Continued.

SOUTH CAROLINA.

BY INCOME

Income class.

Under $1,0001Under $1,000$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 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 to $60,000$60,000 t o $70,000$70,000 t o $80,000$80,000 t o $90,000$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.$1,000,000 t o $1,500,000..$1,500,000 t o $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 grouped2

Total

Numberof re-turns.

1,44317

2,0845,7657,8982,0081,3701,664

2091,123

464299187134866149392920

101352322149222

1

25,160

Net income.

$516,62611,480

3,320,0848,544,512

18,943,0564,924,0124,520,6415,753,723

922,4195,031,7682,542, 8291,931,6061,394,1801,133, 612

815, 646641, 850564,134484,311391,188289, 212

1,713,667778, 000625,387773,158626,427502,822121,725144,897(2)

(2)

292,853

68,255,825

Exemption from nor-mal tax.

Personal ex-emption.

$3,101,300

5,510,7005,811,400

25,779,4002,849,6005,141,7003.892,900

808, 8003,065,6001,090,700

719,300461,300316, 200227,000150,300104,900103,10064,40048,200

226,40074,40056,90045,80032,20024,5004,4005,600

(2)

(2)

7,200

59,724,200

Divi-dends.

$265,699

120,85739,260

367,14490,468

280, 565189,144250, 840235,982386,002384,381345,321205,353140,177196,903232,020130,626205,151

51,527631,378454,826262,153361,301232,120228,948

11,73397,037(2)

(2)

148,103

6,545,019

Normaltax.

$456

108; 422

79,662

66,910

69,28145,44038,01529,40631,14124,12817,68614,99014,8709,241

12,08062,46529,23121,98128,33826,68218,3757,8423,486

(2)

(2)

10,570

770,698

Surtax.

$2,2635,7217,2908,5238,1167,9818,2988,2217,6276,348

48,52832,12233,43458,07760,89462,93116,72024,108(2)

(2)

68,623

475,825

Totaltax.

$456

108,422

79,662

66,910

69,28147,70343,73636,69639,66432,24425,66723,28823,09116, 86818,428

110,99361,35355,41586,41587, 57681,30624, 56227,594(2)

(2)

79,193

1,246,523

SOUTH DAKOTA.

Under $1,0001.. . ,Under $1,000 ,$1,000 to $2,000!..$1,000 t o $2,000...,$2,000 t o $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.,

2,79138

3,1135,5554,9911,456

7581,230

1328452591459068473228301811291147

$1,169,13020,263

4,813,1657,894,222

11,904,4353,583,0332,505,2984,225,884

587,0533,759,6781,415,784

937,649669,289489,136447,802334,844322,449375,291242,502158,836490,532250,485109,182230,397

$6,376,3003,100

8,919,3005,533,100

15,648,4002,237,8002,727,9003,025,300

512,2002,402,500

677,800359,100192, OCX)131,600104,700

75,10065,50073,30035,80021,40065,40020,80011,00016,400

$91,5691,25694,62019,288232,30240,664160,54047,656173,99983,609158,145124,276118,36884,26760,12486,30593,12257,35273,73046,903216,01471,30934,821116,611

$632

*93*808*

52,337

"46," 263*

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

51,18624,17120,22917,39414,24515,76110,58410,16315,2558,1455,87113,4009,7985,2226,482

$1,2172,7933,4533,6544,4954,0404,7776,4614,7423,48213,92110,7205,74215,733

93,808

52,337

*46*263

51,18625,38823,02220,84717,899-20,25614,62414,94021,71612,8879,35327,32120,51810,96422,215

STATISTICS OF INCOME. 149

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECL A S SE S—Continued.

SOUTH DAKOTA—Continued.

Income class.

$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$400,000to$500,000... .$500,000 to $750,000$750,000 to $1,000,000 . .$1,000,000 to $1,500,000..$1,500,000to$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 .

Total

Numberof re-

turns.

12

21,681

Net income.

(2)(2)

$151,159

47,087,498

Exemption from nor-mal tax.

Personal ex-emption.

(2)(2)

$9,200

49,245,000

Divi-dends.

(2)(2)

$133,612

2,420,462

Normaltax.

$1,606

422,552

Surtax.

8

$16,871

102,101

Totaltax.

(2)C2)

$18,477

524,653

T E N N E S S E E .

Under $1,0001Under $1,000$1,000 to $2,000i$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$150 000 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 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 to $4 000 000$4'000'000 to $5*000 000$,*> 000 000 and over

Total

4,57598

7,15313,84715,3784,5332,7714,509

4972,8371,198

83654239430322520214811281

28616883

104311574237

60,949

$1,891,15639,082

11,068,86619,910,02236,884,36111,378,3559,251,810

15,658,7992,139,421

12,689,3616,550,5875,405,6974,060,5973,328,1532,868,8832,355,0732,323,0201,841,9801,505,2391,174,4684,899,4723,715,6212,281,7903,571,5971,337,573

807,644461,207298,054167,221288,766815,920

170,969,895

$8,469,800"700

18,296,40014,045,40048,237,6007,441,700

10,053,20011,377,5001,909,8007,862,8002,829,2002,006,6001,264,300

916,000690,400514,500452,000333,200247,800190,600631,200390,900194,800219,80068,60033,00015,60010,8003,2009,600

17,800

138,734,800

$810,2905,923

404,49368,367

756,86082,660

1,078,893262,405625,480378,064741,489719,533586,309571,617545,311541,073529,201442,600366,630302,515

1,158,7551,354,195

773,1121,057,386

481,615264,280292,57645,57478,26581,905

296,805

15,704,181

$1,510

233,813

154,410

164,549

179,579123,450117,719103,13594,88189,46575,77283,77965,94156,24046,436

205,748142,44398,223

170,62863,30235,38215,44715,2336,541

15,25539,689

2,398,570

$5,64416,12821,49924,92028,43528,91634,15031,34129,12425,985

141,181152,337125,657255 244124,98997,04569,18451,13432,47765,243

224,848

1,585,481

$1,510

233,813

154,410

164,549

179,579129,094133,847124,634119,801117,900104,688117,92997,28285,36472, 421

346,929294, 780223,880425,872188,291132,42784,63166,36739,01880,498

264,537

3,984,051

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

150 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSE S—Continued.

TEXAS.

Income class.Number

of re-turns.

Net income.

Exemption from nor-mal tax.

Personal ex- Divi-emption. dends.

Normaltax. Surtax. Total

tax.

Under $1,0001Under $1,000$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$1,500,000 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

Total

17,94597

24,58636,33250,99718, 7437,38520,202

84411,6603,9842,0371,2357545434403203181991845402721411981103630151531262

$8,301,79349,899

38,799,44154,597,163122.135,07747' 476,27124,559,45170,129,0123,708,94052,117,60721,614,78813,137,4519,210,9346,391,3065,156,1594,611,3753,682,3773,966,7372,632,6022,673,3429,274,7506,049,9043,829,6856,773,3494,905,9181,969,1311,931,5691,136,0481,262,302' 273,0751,419,1331,100,148452,167

$37,231,900200

67,165,60036,804,400157,415,40028,662,20026,867,60044,270,0003,153,30026,941,2007,948,1003,660,3002,129,9001,130,400757,900628,300435,400456, 800303,900245,800738,900359,500185,500279,300137, 20050,40034,60020,00021,0003,00013,6006,8004,400

$1,691,2776,272

1,290,445152,463

1,508,347564,307

1,303,6801,549,0371,038,1171,675,5822,189,6251,673,7971,341,0101,090,4711,047,672792,415718,401853,977558,845534,580

2,314,5721,630,0431,205,3462,092,4341,464,537494,478538,659219,309134,614111,774601,039340,640194,359

$1,793

710,706

*735,*7i7"

$1,793

'716*766

735,717

981,701 98i,70i

941,390487,954361,559296,432232,917201,787189,473160, 503172,814110,417127,665425,617297,056189,248338,997251,607108,639109,17068,80385,73612,18465,12770,37319,953

$17,07838,69648,18648,34751,17456,96154,09867,94549,96359,197266,495248,766203,333479,346477,751240,824273,251198,512246,93458,082396, 068228,472186,320

941,390505,032400,255344,618281,264252,961246,434214,601240,759160,380186,862692,112545,822392, 581818, 343729,358349,463382,421267, 315332,67070,266461,195298, 845206,273

1,568, 523 5,800 560,782 ;o, 118 836,639 916,757

200,188 536,897,427 448,068,600 33,482,906 7,835,456 4,832,438 12,667,894

UTAH.

Under $1,0001.. . .Under $1,000$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$5000. . . .$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..

1,

4,6,7,1,

1,

8442413940125678399345411585038923014810065564434392868321213

$934,38115,249

6,436,6659,299,32717,171,6824,355,7943,315,9285,032,754509,431

3,833,7272,127,4361,478,7701,106,077844,027614,921587,409506,782424,817527,233404,267

1,156,276716,525337,684440,651

$3,052,5002,600

11,469,9006,472,20024,026,5002,623,3003,700,0003,629,500414,400

2,410,5001,022,900561,800367,800247,200157,900138,400114,40085,00088,30067,200161,40087,50022,00029,600

$23,791432

126,61321,403

280,15551,119

262,01575, 061

142,73098, 289

286,827309,193191,558168,323106,536148,927153,602125,634217,455162,048430,548380,92184,475

209,657

111, 933

67,349

54,134

53,04934,61727,97225,43021,89419,37518,34615,33013,18716,37912,02340,38623,03416,48414,378

$1,8704,3065,8856,3166,3747,2537,5047,304

10,3738,870

32,59729,90418,88731,116

$558

111, 933

67,349

54,134

53,04936,48732,27831,31528,21025,74925,59922,83420,49126,75220,89372,98352,93835,37145,494

1 Nontaxable. Specific exemptions exceed net income.* Classes grouped to conceal net income and identity of taxpayer.

STATISTICS OF INCOME. 151

TABLE 13.-—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSE S—Continued.

UTAH—Continued.

Income class.

$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...

Total

Numberof re-turns.

632

26,128

Net income.

$255,877155,107124,664

62,713,461

Exemption from nor-mal tax.

Personal ex-emption.

$15,2007,6004,200

60,979, 800

Divi-dends.

$105,18376,43180,201

4,319,127

Normaltax.

$9,4787,0493,017

605,402

Surtax.

$23,59117,76917,583

237,502

Totaltax.

$33,06924,81820,600

842,904

VERMONT.

Under $1,000*Under $1,000$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$30,000 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

Total

1,07630

2,3544,8614,2691,183

5801,228

146791339217140988152453029236047191614831221

1

17,746

$580,3028,094

3,513,3106,709, 455

10,138,6522,951,6441,962,0384,237,326

661,7353,498,7591,863, 7411,406,7641,053,606

831, 809769, 000547,442514,944373,983391,957332,682

1,057,3771,034,251

509,659545,865612,688431,913191,397(2)164,805197,549(2)

(2)

468,810

47,561,557

$1,626,800

5,954,4004,887,800

13,015,1001,867,6001,836,1002,968,200

437,0002,112,300

801, 700496,000326,100219, 200179,400119,20097,40065,50051,00046,800

127,10086,50032,40029,80027,40013,4005,800

(2)4,0003,000

(a)

(2)

2,000

37,439,000

$328,3072,664

228,29230,646

362,70744,594

454, 962115,438407,626136,656308, 008267,913194,339188,631229, 773159,625116,21982,580

163,593118,835341,420464,415216, 768307,852409,179286,891126.007(25124,602166,178(2i

(2)

496,057

6,880,777

$210

72,868

41,686

46,376

50,14131,48328,47726,10722,51219,90416,88417,66013,58011,42610,96439,15939,11620,05811,53913,96012,1615,492

& *

(?57 6 1

(2)

682

558,470

$1,6934,2545,6606,3297,6697,0207,5056,3967,7037,317

31,91752,17526,83938,80758,12352,00627.784

(2531,50145.844(2i(2)

170,755

597,297

$210

72,868

41,686

46,376

50,14133,17632,73131,76728,84127,57323,90425,16519,97619,12918,28171,07691,29146,89750,34672,08364,16733,276(2)34,76548,605(2)

(2)

171,437

1,155,767

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

152 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTIONCLASSE S—Continued.

VIRGINIA.

BY INCOME

Income class.

Under $1,0001Under $1,000$1,000 to $2,000!$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$300,000 to $500,000$500,000 to $750,000...$750,000 to $1,000,000$1,000,000 to $1,500,000 .$1,500,000 to $2,000,000..$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

Total

Numberof re-turns.

4,40237

8,99217,77220,2716,6083,3285,622

6993,4201,404

8396564382952331781361311012991538587341010733121

76,257

Net income.

$2,066,18519,497

14,066,02626,033,00748,477,59416,461,43611,157,04019,510,3853,052,608

15,306,1217,644,0785,434,4494,887,8323,710,4352,800,0472,445,4822,042,3051,694,3271,773,7151,464,1185,122,9573,409,5902,317,6383,005,6841,496,866

530,198636,926517,443250,410278,007(2)362,637(2)

356,658

208,331,701

Exemption from nor-mal tax.

Personal ex-emption.

$7,134,100

22,954,00018,068,10062,992,80010,265,30012,068,10013,606,6002,453,0009,349,2003,365,2002,024,9001,517,7001,046,600

687,300526,200429,500318,700306,700239,200661,600351,900191,600190,80075,60019,00020,40013,8006,2005,400

(2)4,800

(2)

5,600

170,899,900

Divi-dends.

$1,313,71213,007

726,812125,663825,575303,659

1,111,432458,326

1,074,027519,298

1,186,6101,038,066

992,354792,961710,905040,057519,554442,014704,824505,256

1,756,3861,385,7111,112,1281,385,437

705,950313,059289,052419,830113,762152.791(25187,9821

(2)

168,597

21,994,797

Normaltax.

$765

314,133

237,374

228,320

217,298133,301108,896114,55398,70979,36972,94566,85657,61449,20850,438

181,823123,60281,175

111,12964,31417,22727,00712,2559,0699.657(25

24,607(25

16,606

2,508,250

Surtax.

$6,28716,33625,52328,05828,02730,33830,00428,94834,93232,388

148,187140,799124,455217,116143,47362,50392,17388,06848,53660,309.(2)

134,097(2)

132,309

1,652,866

Totaltax.

$765

314,133

237,374

228,320

217,298139,588125,232140,076126,767107,396103,28396,86086,56284,14082,826

330,010264,401205,630328,245207,78779,730

119,180100,32357,60569,966

(2)158,704(2)

148,915

4,161,116

WASHINGTON, INCLUDING ALASKA.

Under $1,0001Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,0001$2,000 to $3,000$3,000 to $4,000113,000 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

17,2902

14,97930,98017,39710,5893,9789,242

6315,8421,726

932502331221161153908777

2111046340

$6,037,1851,043

23,287,94845,285, 43042,816,09425,945, 24013,307,66231,901, 0822, 765, 448

26, 229, 7239,458, 5016,017,6203, 750, 0612,805, 7752,100, 5811,687, 4021, 756, 2201,126,5481,170, 3641,114, 2373,587, 5762,290, 3111, 744, 6671,388,273

$32,216,100 $1,186,846

37,773,10031,243,10050,044,10014,501,10013,950,100.19,355,6002,121, 60013,564, 4003,442, 5C01,760,900825, 300495, 000335, 300241, 900230,900128,900129,400115,900299,500145,90074,00052,800

609,617103,807

219,3131,629,258661, 999

1,291, 286809, 812

1,318, 8891,105, 592623,951812, 877665,004439, 288552,951331, 863311,969341,226

1,250,1981,074,9581,008,107491,555

$41

566,321

449,391

477,237

474,178199,544146,170117,08586,06668,53159,46861,17742,85345,67941,590139,58874,84855,01864,068

$8,41117,79219,81321,18820,81720,78025,87819,28122,69624,491102,10191,70595,61499,179

$41

*566*32i

449,391

'*477," 237

474,178207,955163,962136,898107,25489,34880,24887,05562,13468,37566,081241,689166,553150,632163,247

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME. 153

TABLE 13.—PERSONAL. RETURNS—DISTRIBUTION BY INCOMEC LA S SE S—Continued.

WASHINGTON, INCLUDING ALASKA—Continued.

Income class.

$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 . .$1,000 000 to$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

Total m

Numberof re-turns.

27784

462

2

115,688

Net income.

$1,194,981385, 782506,177298,528

383,618699,936348, 245

717,384

262,109,642

Exemption from nor-mal tax.

Personal ex-emption.

$43,8009,000

12,6006,400

4,0009,8003,000

4,800

223,140,800

Divi-dends.

$726,057343, 837313, 853231, 257

193, 410545, 294400,942

40,000

20,581,805

Normaltax.

$32,1204,097

13,5724,048

14,1989,639

52, 567

3,299,094

Surtax.

$112,58547,58572,67551,296

86,382200, 345101,177

348, 972

1,610,763

Totaltax.

$144,70551,68286,24755,344

100,580209,984101,177

401, 539

4,909,857

W E S T VIRGINIA.

Under $l,OOOiUnder $1,000$1,000 to $2,0001$1,000 to $2,000$2,000 to $3,0001$2,000 t o $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 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

4,01731

9,18617,20221,6006,4663,0824,948

5453,4661,231

84160133531220617611210474

3151508183362916777821

$500 000 to $750 000 . 1 .$750 000 to $1 000,000. .$1 000 000to$l 500 000 .$l',500',000 to $2',000,000..$9 000 000 to S3 000 000 .$3 000 000to $4 000,000..$4 000 000to $5 000 000$s'ooo'ooo and 'overClasses grouped2

Total 75,277

$2,284,12713,322

13,963,74826,148,18651,456,83816,079,08010,228,65917,256,0542,403,243

15,506, 3486,731, 6475,440,2774,479, 8362, 838, 4062,959,6342,157, 7072,017, 7241,394, 9831,406,7101,072,4025,404,1243,315,5172,223,3402,848,1661,602, 8841,592,6981,028,149

516,568593, 753658,189931,273

603,462

207,157,054

$7,778,500100

25,425,90017,385,20071,479,7009,433,100

11,484,10012,097,8001,944,2009,803, 9003,017, 4002,146,1001,515, 100

755, 800731, 400480, 500417,100264, 300243,800160,300700,000330,000175,600187,70071,60050,20034,40017,40017,60012,00014,600

$931,885989

567,315105,332

1,078,523259, 468

1,054,237436, 043

1,236,643539,108

1,095,940836, 608884, 881763, 703808,071506,909578, 689585,436386,190447, 681

1,953,6231,499,4561,026,0891,316,571

837,3141,287,345

586,738281,265555,579833,235626,396

1

6,000

178,181,400

711,172

24,618,434

$497

353,538

261,076

189,132

206,513117,709107,143101,59371,56680,98269,16961,66536,90647,59532,336

192,804115,18475,10098,93956,75335,88827,23916,18012,1011,069

24.338(25

$5,80216,29123,30321,60329,50626,43031,79823,31727,53723,632

155, 249135, 814118,440201,183155,343196,702150,21287, 769

116,197145, 024256,342

j

1,741

2,394,756

236,363

2,184,357

$497

353,538

261,076

189,132

206,513123,511123,434124,896

„ 93,169110,48895,59993,46360,72375,13255,968

348,053250,998193,540300,122212,096232,590177,451103,949128,298146,093280,680

238,104

4, 579,113

1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and indentity of taxpayers.

154 STATISTICS OF INCOME.

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECL A S SE S—Continued.

WISCONSIN.

Income class.

Under $1,0001Under $1,000$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..$1,500,000 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

Total

Numberof re-turns.

16,810315

24,77439,66821,85311,3513,048

11,032708

8,3153,2811,9391 272

74660140934125921917553529716315165452720155

143

1

148,457

Net income.

$10,764,827178,039

37,351,65555,299,48551,576,75028,547,44110,189,90038,358,6613,041,519

37,506,69017,710,42212,543,4589,503,2336,327,3555,694,6224,289,8863,917,5263,234,2662,955,8042,534,3639,188,7716,617,4614,446,9315,176,8292,896,8982,467,3891,729,7161,491,8551,263,315

477,1231,668,895

(2)

C2)

803,137

379,754,222

Exemption from nor-mal tax.

Personal ex-emption.

$28,208,10022,800

66,907,20039,802,90067,565,50017,501,00010,796, 70027,434,5002, 770,400

22,377,2007,935,0004,587,3002,970,0001,720,1001,427, 700

936,900771,500565,300479,400396,100

1,192,700648,100350,500323,700135,80089,60048,10036,20028,00010,60056,600(2)

(2)

5,000

308,100,500

Divi-dends.

$1,350,79435,736

647,172336,472

1,507,882583,050

1,426,848882,357892,492

1,459,8501,735,3591,567,9951,318,7921,204,2641,197,1611,004,578

966,726754,964813,579740,398

2,819,7302,153,7621,680,7832,218,0851,326,7011,622,150

979,2781,141,028

865,900204,084980,530(25

(2)

716,209

37,134,709

Normaltax.

$4,715

612,866

414,126

401,236

544,008331,533272,656243,617178,081168,241134,740132,045115,480103,84589,435

349,273262,793171,425190,517106,05163,42758,98631,18434,19920,19153,999

(2)

15,801

5,104,470

Surtax.

$13,15737,60850,01347,95956,46753,00657,38555,85057,92355,632

264,772273,788243,052370,637280,840302,661251,910256,385245,849106,836468,986(4

(2)

315,858

3,866,574

Totaltax.

$4,715

612,866

414,126

401,236

544,008344,690310,264293,630226,040224,708187,746189,430171,330161,768145,067614,045536,581414,477561,154386,891366,088310,896287, 569280,048127,027522,985(2)

(2)

331,659

8,971,044

1 N on taxable. Specific exemptions exceed net income.a Classes grouped to conceal net income and identity of taxpayers.

STATISTICS OF INCOME. 155

TABLE 13.—PERSONAL RETURNS—DISTRIBUTION BY INCOMECLASSES—Continued.

WYOMING.

Income class.

Under $1,0001Under $1,000$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.$1,500,000 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

Total

Numberof re-turns.

2,10625

3,1595,6295,3562,642

8051,295

82613227124805142252718151238187643

1

12

22,413

Net income.

$1,068,80113,290

5,122,6728,557,890

12,865,2736,344,0072,683,7214,463,183

356,7342,732,9851,253,329

801,649595,240433,780398,342262,900310,218222,670203,405174,054633,638405,547193,270201,773175,543155,849

(2)

(2)249,445

172,421

51,051,629

Exemption from nor-mal tax.

Personal ex-emption.

$3,926,0005,200

8,779,9005,709,300

16,999,6003,656,5003,051,5003,147,700

309,2001,783,000

594,200302,800198,200109,40082,20059,00057,00040,40040,00028,40085.00037;80019,2008,4007,3009,200

(2)

3,000

49,053,400

Divi-dends.

$179,650170

67,80415,34794,66613,972

122,76739,762

102,39345,53474,73874,11189,02869.51277,48577,73141,72034,92370,02555,671

164,46275,31237,38790,46911,74738,677

(2)

(2)1,032

Normaltax.

$532

114,101

106,893

51,051

35,95624,41918,42414,41513,24513,5818,650

12,9429,2136,0775,769

26,48419,4599,9097,611

11,8378,159

(2)

19,233

31,668

1,797,763

9,492

547,452

Surtax.

$1,2062,3753,1043,2993,9723,5824,5613,7894,0103,844

1.7,53017,03110,57014,06916,77617,962

(2)

Totaltax

$532

114,101

106,893

51,051

35,95625,62520,79917,51916,54417,55312,23217,50313,00210,0879,613

44,01436,49020,47921,6802S,61326,121

(2)

(2)91,964

;; ;

35,394

235,805

44,886

783,257

1 Nontaxable. Specific exemptions exceed net income.* Classes grouped to conceal net income and identity of taxpayers.

156 STATISTICS OF INCOME.

PERSONAL RETURNS.

TABLE 14.—Personal returns by years—State tables.

UNITED STATES.

Year.

1916119171918.191919201921

Number ofreturns.

437,0363,472,8904,425,1145,332,7607,259,9446,662,176

Net income.

Total.

$6,298,577,62013,652,383,20715,924,639,35519,859,491,44823,735,629,18319,577,212,528

Averageper

return.

$14,4123,9313,5993,7243,2692,939

Tax.

Total.

$173,386,694691,492,954

1,127,721,8351,269,630,1041,075,053,686

719,387,106

Averageper

return.

$397199255238148108

191619171918191919201921

ALABAMA.

2,09721,84438,98840,78952,98443,009

$18,469,01073,508,562

121,250,953133,470,965156,604,933117,108,806

$8,8073,3653,1103,2722,9562,723

$175,9892,023,9844,431,5634,668,4654,482,8052,713,826

$8493

1141148563

ALASKA.

19161.1917..1918..1919..1920. .19212.

2434,5707,6069,427

$1,878,41910,549,50615,434,98718,862,03419,400,775

$7,7302,3082,0292,0011,960

$17,022132,769316,859357,783'248,605

$7029423825

ARIZONA.

191611917.1918.1919.1920.1921.

99412,26413,70120,49524,81218,477

$11,777,24139,635,50841,579,45061,434,34767,280,48648,310,197

$11,8483,2323,0352,9972,7122,615

$191,5191,019,2621,724,1161,816,8991,325,905

516,637

$19383

126895328

ARKANSAS.

191G19171918191919201921

2,25517,83920,61233,55638,11333,830

$17,683,67868,296,28776,354,037

123,704,361118,060,71092,616,903

$7,8423,8283,7043,6873,0982,738

$157,5131,848,1773,269,4774,237,6733,268,4501,866,164

$70104159126

8655

CALIFORNIA.

1916 *1917 . . . .1918191919201921

21,208182,232206,471266,720396,973386,082

$228,324,945632,608,546701,850,380981,170,941

1,329,006,5941,168,021,448

$10,7663,4713,3993,6793,3483,025

$3,595,63620,355,42436,070,92648,983,85650,447,50536,438 432

$17011217518412794

* The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.

* Included in "Washington.

STATISTICS OF INCOME. 157

TABLE 14.:—Personal returns by years—State tables—Continued.COLORADO.

Net income.

Year. I Number of! returns.

1916 i 4,4351917 40,6271918 54,1601919 57,5261920 74,1981921 •_. 69,676

Total.I Average| per' return.

S53,854,130137,853,875159,487,951191,001,999219,277,184174,490,980

il2,1433,3932,9453,3202,9552,504

Tax.

^0

K7,6,3,

tal.

055,758184,948844,925196,593766,900862,862

Averageper

return.

$2381281081259155

CONNECTICUT.

191611917.1918.1919.1920.1921.

9,71364,47286,489110,409148,195123,209

$133,858,341249,186,724295,617,840347,929.074451,737,702343,017,180

$13,7813,8653,4183,1513,0482,783

$2,824,84610,595,73717,690,34316,833,82915,774,59810,633,045

$29116420515210686

DELAWARE.

19161.1917..1918..1919..1920..1921..

1,3468,03210,23916,05918,93715,889

$57,798,41056,459,17648,358,03162,901,24955,633,32143,676,893

$42,9417,0294,7233,9172,9382,749

$3,9,7,7,2,1,

695,350,158,495,122,284,

605461522453025365

$2,1,74616469946711281

DISTRICT OF COLUMBIA.

19161191719181919 . . .19201921

6,80833,73750,77688,616109,73089,966

$67,334,621113,499,332154,963,835234,959,904299,802,574248,345,804

$9,8913,3643,0522,6512,7322,760

$1,068,6444,499,8208,832,2008,869,8339,468,6327,704,564

$1571331741008686

F L O R I D A .

19161917.1918.19191920.1921

1,77915,33619,10231,10742,21042,249

$17,401,20254,378, 49663,681,401

107,362,976141,105,124119, 557,316

$322,6361,584, 9172,367,4634,363, 0895,242,7052,929,409

$18110312414012469

GEORGIA.

1916 i1917.1918.1919.1920.1921.

3, 44438,25239, 07358, 93073,32567, 719

$32,992,965137,775,612148,366,439219, 471,959228,619, 716180,311,466

$9, 5803,6013,7973,7243,1182,663

$378, 0623,250,3427,077,1849,134, 0927,697, 6933,892,645

$1108518115510557

HAWAII.

19161 !1917 i1918 !

1919 |1920 !1921 |

1,1443,1314,2428,13613, 71511, 481

$20,362,02221, 888, 75520,054,94033,164,36655, 572, 89637, 840, 014

$17,7996,9914,7284,0764,0523,296

$366, 8021,174, 8311,857,3522,145,1944,075, 5391,451,776

$321375438264297126

i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.

60729°—23 11

158 STATISTICS OF INCOME.

TABLE 14.—Personal returns by years—State tables—Continued.IDAHO.

Year.

19161 . .19171918 .19191920 .1921

Number ofreturns.

75616,41419, 24921,44825,75522,976

Net income.

Total.

$7,927,06446,465, 51455,954,29665,472, 54067,391,63949,737, 718

Averageper

return.

$10,4862,8312,9073,0532,6172,165

Tax.

Total.

$140,496839,646

1,493, 5181,475,0231,086,614

493,658

Averageper

return.

$1865178694221

ILLINOIS.

191611917.1918.1919.1920.1921.

37, 525319,497366, 918422,229542,467611,558

$484,290,8331,119,960,6001,256,309, 4851.662,796,4411,836,9.56,9421,833,920,436

$12,9063,5053,4243,9383,3862,999

$10,947,25049,103,26184,560,64299,398,23685,409,20368,574,351

$292154230235157112

INDIANA.

191611917.1918.1919.1920.1921.

191611917. .1918.1919.1920.1921.

7,00485,021

104,581130,383189,587150,300

$74,637,683261,265,426325,549,440417,323,251556,061,991406,242,138

$10,6563,0733,1133,2012,9332,703

$1,165,9615,978,782

11,456,89813,541,24515,780,1248,973,653

$16670

110104

8360

IOWA.

8,497114,970118,933133, 796183,398111,483

$65,604,874337,283,861450,267,585527,163,054631,560,789313,762,935

$7,7212,9343,7863,9403,4442,814

$518,8455,445,816

15,928,15815,807, 70718,776,9905,837,960

$6147

13411810252

KANSAS.

191611917.1918.1919.1920.1921.

4,29063,06564,79476,45199,25588,785

$39,638,465202,159,002218,524,054264,971,649306,413,429217,237, 297

$9,2403,2063,3733,4663,0872,447

KENTUCKY.

191611917.1918.1919..1920.1921.,

3,88734,69247,09859,33278,25869,496

$38,506,976124,826,244166,350,127215,977,422243,879,230192,273,937

$9,9073,5983,5323,6403,1162,767

LOUISIANA.

191611917.1918.1919.1920.1921.

4,51732,31733,43252,87169,34067,960

134,137,201,

274,349,261,753,

237,109,197, 897,

633180983808145146

$11,3514,1574,1063,8153,4202,912

$555,9435,428,4957,880, 2449,138,3158,351,3933,392,429

$13086

122120

8438

$384,4972,943,1967,918,9607,5^5,3847,292,0984,297,47t)

$778,6934,936,8259,353,51812,888,6559,626,5915,304,522

851681289362

$17215328024413978

i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.

STATISTICS OF INCOME. 159

TABLE 14.—Personal returns by years—State tables—Continued.MAINE.

Year.Number of

returns.

19161917.1918.1919.1920.1921.

2,82317,11225,10434,57847,71744,397

Net income.

Total.

$30,435,94566,950, 71084,033,212

112,562,525143,455,545124,628,679

Averageper

return.

$10,7813,9133,3473,2553,0002.807

Tax.

Total.

$371,3672,467,8524,263,0034,468,8764,892,4193.974,861

Averageper

return.

$13214417012910390

MARYLAND.

1916 i1917.1918.1919.1920.1921.

$121,009,054244,291,849287,423,572330,111,972390,781,048368,691,062

$12,5094,2893,5893,8223,6183,264

$2,405,52312,325,52420,252,13721,931, 98420,257,23314,537,303

$249216253254188129

MASSACHUSETTS.

1916 i1917.1918.1919.1920.1921.

32,291156,111209, 786268,307401, 770388,442

$474717868

1,0901,3681,153,

292,762512,002460,461808,058406,648008,156

$14,6884,5964,1404,0653,4062,968

$10,892,68544,478,90781,307,34086,566,93869,368,99446,534,644

$337285388323173120

MICHIGAN.

1916119171918191919201921

11 448111,562135,349181,662305,075250,147

$162,533,104387,824,910415,313,164665,475,193895,679,238657,779,854

$14 1983,4763,0683,6632,9362,630

$3,340,68215,159,38822,336,38555,958,37840,493,26124,197,840

$29213616530813397

MINNESOTA.

191619171918191919201921

7,55680,00984,515123,914154,118124,501

MISSISSIPPI.

$93,201,384275,510,103291,074,629383,920,683453,212,241340,833,699

$12,3353,4433,4443,0982,9412,738

191611917.1918.1919.1920.1921..

1,44015,38219,94923,80428,02225,614

$14,831,79661, 763,71370,323,185

L01,262,05383,954,35260,104,438

$10,3004,0153,5254,2542,9962,347

$1,553,2828,356,172

15,262,76015,696,46515,169,8698,697,117

$195,0542,252,6123,542,8495,634,9012,495,2071.069,136

$2061041811279870

$1351461782378942

MISSOURI.

191611917.1918.1919.1920.1921.

12,95691,608

110, 890125,248162,199172,519

$147,069,303362,026,687409,013,021470,443,311548,130,178499,911,004

$11,3513,9523,6883,7563,3792,898

$2,373,32710,880,24120,716,69222,146,51021,877,70114,660,351

$18311918717713685

1 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.

160 STATISTICS OF INCOME.

TABLE 14.—Personal returns by years—State tables—Continued.MONTANA.

Year.

1916119171918191919201921 . .

Number ofreturns.

1,80128,64634,46442,59345,55736,907

Net income.

Total.

$19,467,01981,207,99290,091,830

108,380,657109,348.19481,527,662

Averageper

return.

$10,8092,8352,6142,5452,4002,209

Tax.

Total.

$304,4431,548,5823,012,9022,413,4632,033,1901,051,863

Averageper

return.

$1695487574529

NEBRASKA.

191611917.1918.1919.1920.1921.

4,28682,47296,04987,34497,72971,853

$36,559,607251,988,895306,053,565287,457,592306,362,706179,905,513

$8,5303,0553,1863,2913,1352,504

$347,7785,285,2389,373,5828,639,0038,363,3053,328,145

$816498998646

NEVADA.

19161.1917..1918..1919..1920..1921..

3646,6237,0978,740

10,3819,719

$2,799,77516,423,31617,826,66920,887,13225,337,93422,455,508

$7,6922,4802,5122,3902,4412,310

$18,505241,944412,342435,002390,077329,296

$513758503834

NEW HAMPSHIRE.

191611917191819191920 - -1921

1,73510,80917,31725,60135,98332,410

$19,557,54242,843,29656,889,28478,565,318

100,431,53982,352,496

$11,2723,9643,2853,0692,7912,541

$258,1731,517,1832,827,7242,811,8302,720,7931,759,290

$1491401631107654

NEW JERSEY.

191611917..1918.,1919..1920.1921.

19,701134,960185,706231,757296,989269,096

$254,068,880521,042,424653,112,589828,428,672977,853,627856,856,058

$12,8963,8613,5173,5753,2933,184

$5,545,23125,710,04243,109,64847,321,42243,275,47733,258,294

$281191232204145124

NEW MEXICO.

19161.1917..1918..1919..1920..1921...

81311,61613,08410,75713,65611,780

$7,486,73231,644,72136,591,41631,587,99036,923,12027,838,165

$9,2092,7242,7972,9372,7042,363

$83,935713,829989,825774,470612,573351,629

$1036176724530

NEW YORK.

1916 i | 93,1551917 i 489,0891918 | 559,7531919 i 683,0851920 i 1,047,6341921 ' 1, 066,637

$1,922,864,2,774,035,2,719,713,3,436,343,4,030,623,3,617,757,

651148784179696104

$20,6415,6724,8595,0313,8473,392

$77,970,521251,785,795354,263,417399,792,351286,607,280210,768,379

$837515633585274198

i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.

STATISTICS OF INCOME. 161

TABLE 14.—Personal returns by years—Slate tables—Continued.N O R T H C A R O L I N A .

1916 ^1917.1918.1919.1920.1921.

N O R T H D A K O T A .

19161.1917..1918..1919..1920..1921. .

O H I O .

1917.1918.1919.1920.1921.

21,774190,273306,918308,309447,998367,096

$318,822,511740,406,422993,314,432

1,075,115,9261,407,388,0031,060,027,926

$14,6423,8913,2363,4873,1422,888

dumber ofreturns.

2,20722,97721,73837,18547,34244,161

Net income.

Total.

$24,825,82684,220,13189,748.811

161,613; 467163,799,837127,992,951

Averageper

return.

Sll , 2493,6654,1294,3463,4602,898

Tax.

Total .

$560,9702,747,6735,575,001

10,010,3489,620,6753,760,499

Averageper

return.

$25412025626920385

1,17620,94129,12027,37524,20918,440

$9,219,05561,233,72389,586,41580,190,94666,188,43443,032,753

$7,8392,9243,0762,9292,7342,334

$66,344936,862

2,219,9541,360,5091,105,801

485,783

$564576504626

$7,722,30631,928,93755,170,25256,505,31556,285,16833,574,094

$35516818018312691

OKLAHOMA.

191611917.1918.1919.1920.1921.

2,53948,75846,81861,50081,78569,381

$66,811,462170,751,358163,678,297242,184,301295,790,791191,816,067

$26,3143,5023,4963,938316172,765

O R E G O N .

$4,347,7975,682,4937,649,280

12,207,12913,548,2114,206,507

$1,71211716319816661

191611917.1918.1919.1920.1921.

2,80025,07134,59249,66367,64062,804

$24,968,57284,746,023

111,601,050166,240,606193,652,281159,574,639

$8,9173,3803,2263,3472,8632,541

$337,0513,298,6306,049,9878,232,4376,649,0114,951,580

$120132175166S879

PENNSYLVANIA.

191611917.1918.1919.1920.1921.

40,289328.171518,729539.172672,746621,103

$643,243,9911,360,802,2931,770,848,1331,838,002,3952,212,178,0291,937,291,858

$15,9664,1473,4143,4093,2883,119

$17,612,73979,454,848

137,781,370128,195,161118,750,98984,660,220

RHODE ISLAND.

$437242266238177138

1916 *. . . . . . .19171918191919201921

3,74523,92732,92139,93653,12848,057

$65,257,163112,129,569129,630,322146,109,811180,303,990157,568,411

$17,4254,6863,9383,6593,3943,279

$1,915,1048,805,953

13,512,76611,234,13211,685,1639,236,328

$511368410281220192

1 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.

162 STATISTICS OF INCOME.

TABLE 14.—Personal returns by years—State tables—Continued.SOUTH CAROLINA.

Year.

19161191719181919 .1920 . . .1921

Number ofreturns.

1,20422,32120,23937,29633,04425,160

Net income.

Total.

$9,882,94770,917,34973,855,345

142,688,832109,246,65768,255,825

Averageper

return.

$8,2083,1773,6493,8263,3062,713

Tax.

Total.

$77,1981,815,9092,732,5935,192,0203,236,8751,246,523

Averageper

return.

$6481

1351399850

191611917.1918..1919.1920..1921.

SOUTH

97139,65445,50538,61434,67021,681

DAKOTA.

$7,474,252109,794,860151,725,486133,174,792103,578,03647,087,498

$7,6972,7693,3343,4492,9882,172

$48,5631,171,3284,139,2393,124,0662,228,187

524,653

$503091816424

T E N N E S S E E .

191611917.1918.1919.1920.1921.

4,41431,45138,23250,78965,05460,949

I

$39,867,675111,964,540139,173,691193,909,353212,600,105170,969,895

$9,0323,5603,6403,8183,2682,805

$413,0782,794,1976,795,2689,082,0547,565,0093,984,051

TEXAS.

19181 ! 10,5141917 ! 95,4161918 ! 114,5001919 ! 176,6471920 ' 224,6171921. i 200,188

$113,278,037350,297,337392,975,557643,172,301720,720,162536,897,427

$10,7743,6713,4323,6433,2092,682

$2,643,69713,447,45321,575,47932,302,28025,400,84912,667,894

UTAH.

19161...1917. . . .191819191920. . . .1921. . .

VERMONT.

1916 1 :1917 11918 i1919 j1920 !1921 j

VIRGINIA.

$9489

17817911665

$25114118818311363

1,25914,63618,51721,16430,51026,128

$14,281,20645,044,94652,454,40461,913,43682,278,38962,713,461

$11,3433,0782,8332,9252,6972,400

$167,6881,364,6521,347,7801,270,5431,506,781

842,904

$1339373604932

1,1007,2589,965

13,56919,20517,746

$14,628,95529,540,80434,063,26546,204,50659,303,30247,561,557

S13,2994,0703,4183,4053,0882,680

$365,0041,459,2531,821,8232,074,8042,259,1291,155,767

$33220118315311865

I19161917.1918.19191920.1921.

4,19037,95151,20775,96692,57676,257

$42,216,464130,682,859173,104,495247,658,373273,235, 229208,331,701

$10,0763,4433,3803,2602,9512,732

$593,3043,929,2737,674,7259,020,2377,404,2014,161,116

$1421041501198055

1 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.

STATISTICS OF INCOME. 163

TABLE 14.—Personal returns by years—State tables—Continued.WASHINGTON.

Year.

Net income. Tax.

19161.1917..1918..1919..1920..1921 a.

WEST VIRGINIA.

191611917.1918.1919.1920.1921.

WISCONSIN.

19161.1917..1918..1919..1920..1921..

WYOMING.

Number ofreturns.

5,36056,32295,422

114,322148,0(37115,593

Total.

$49,697,247169,727,615266,096,746325,920,733375,979,893261,400,721

Averageper

return.

$9,2723,0142,7892,8512,3592,261

Total.

$776,4704,377,7549.743,163

11,615,7859,094,7644,878,295

Averageper

return.

$14578

102102

• "•I42

2,57528,28148,87645,16896,32675,277

$30,170,809106,061,550156,557,747147,949,092287,729,460207,157,054

$11,7173,7503,2033 2762,9872,752

$416,3863,303,2855,709,2955,319,1978,517,2684,579,113

$1621171171188861

8,26170,55494,704

105,793150,452148,457

$87,614,595228,190,253290,199,685337,851,344436,436,810379,754,222

$10,6063,2343,0643,1942,9012,558

SI, 253,2575,716,256

11,382,12710,901,09713,232,5318,971,044

$15281

1201038860

191611917.1918.1919.1920.1921.

!

6737,6637,821

18,34924,59422,413

$6,523,78728,855,60326,413,93752,463,95963,244,52951,051,629

$9,694 j3,766 i3,377 |2,859 !2,5722,278 ;

$67,510838,196

1,272,6921,444,0631,161,320

783,257

$100109163794735

i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.

Includes Alaska.

164 STATISTICS OF INCOME.

TABLE 15.—Personal returns by counties, calendar year 1921.

Counties. Returns.Autauga 100Baldwin 151Barbour 216Bibb 186Blount 57Bullock 71Butler 234Calhoun 905Chambers 181Cherokee 48Chilton 121Choctaw.. 63Clarke 87Clay 29Cleburne 40Coffee 95Colbert 612Conecuh 102Coosa 20Covington 296Crenshaw 57Cullman.. 159Dale 82

Apaehe 92Cochise 2,694Coconino 638Gila 1,346Graham 150Greenlee 445

Arkansas. . .AshleyBaxterBentonBopneBradleyCalhounCarrollChicotClarkClayCleburne...Cleveland..Columbia..Con wayCraighead..Crawford...Crittenden.CrossDallasDeshaDrewFaulkner . .Franklin. . .FultonGar land . . .

62527294

51611819582111256350197534918914675350234230120749923919213136952

Alameda 39,306Alpine 1Amador 305Butte 1,899Calaveras 257Colusa 664Contra Costa 6,042DelNorte 197Eldorando 268Fresno 12,623Glenn 648Humboldt 3,081Imperial 2,100Inyo 384Kern 11,356Kings 1,365Lake 113Lassen 654Los Angeles 122,133Madera 509Marin 3,072

ALABAMA.

Counties. Returns.Dallas 1,418DeKa lb 70Elmore 164Escambia 212Etowah 904Fayette 76Franklin 64Geneva 86Greene 57Hale 119Henry 58Houston 387Jackson 115Jefferson 18,190Lamar 36Lauderdale 483Lawrence 62Lee 330Limestone 140Lowndes 63Macon 85Madison 660Marengo 276

Counties.MarionMarshallMobileMonroe

Returns.38

1355,203

69

ARIZONA.

Maricopa...MohayeNavajoPimaPinalSanta Cruz..

ARKANSAS.

GrantGreeneHempsteadHot SpringHowardIndependence.IzardJacksonJeffersonJohnsonLafayetteLawrenceLeeLincolnLittle River . . .LoganLonokeMadisonMarionMillerMississippiMonroeMontgomery..NevadaNewtonOuachita

CALIFORNIA.

4,892567878

2,763329634

3146637916315823322356

2,211149237317287731441513412210874711314161302

371

Mariposa 168Mendocino Not reported.Merced 1,463Modoc 143Mono 22Monterey 1,848Napa 1,062Nevada 746Orange 7,548Placer 2,158Plumas 508Riverside 3,168Sacramento 10,733San Benito 518San Bernardino 3,710San Diego 8,103San Francisco 78,355SanJoaquin 8,132San Luis Obispo 1,893SanMateo 3,702Santa Barbara 5,048

Montgomery 4,601Morgan 1,098Perry 159Pickens 98Pike 294Randolph 76Russell 61St.Clair 132Shelby 235Sumter 175Talladega 434Tallapoosa 103Tuscaloosa 973Walker 973Washington 19Wilcox 92Winston 74

Total 43,009

Yavapai 2,354Yuma 695

Total 18,477

Perry 26Phillips 1,386Pike 70Poinsett 325Polk 112Pope 237Prairie 143Pulaski 8,801Randolph 75St. Francis 338Saline 144Scott 23Searcy 19Sebastian 2,879Sevier 266Sharp 23Stone 9Union 1,994Van Buren 6Washington 599White 379Woodruff 256Yell 118

Total 33,830

Santa Clara 8,991Santa Cruz 1,951Shasta 857Sierra 114Siskiyou 1,866Solano 4,484Sonoma 3,135Stanislaus 2,495Sutter 522Tehama 528Trinity 87Tulare 3,762Tuolumne 592Ventura 2,879Yolo 1,100Yuba 1,131Miscellaneous 5,583

Total 386,082

STATISTICS OF INCOME. 165

TABLE 15.—Personal returns by counties, calendar year 1921—Continued.

COLORADO.Counties. Returns.

Adams 621Alamosa 437Arapahoe 361Archuleta 60Baca 78Bent 262Boulder 1,665Chalice 652Cheyenne 108Clear Creek 116Concjos 97Costilla 48Crowley Net reported.Custer ~ 77Delta 453Denver 33,550Dolores 25Douglas 191Eagle 248Elbert 135El Paso 3,6.S3Fremont.. 1, 072

Counties.GarfieldGilpinGrandGunnisonHinsda lo . . . .HuerfanoJacksonJeffersonKiowaKit Carson...Lake . . . .La PlataLarimer.Las Animas.LincolnLoganMesa,.

Returns.3366S

163620

6.. 1,045

4879376299484667

1,433

MineralM off atMontezuma..

3,184422823

1,284

Mont rose.Morgan

24155134467645

Counties. Returns.Otero . . . . 1,698Ouray . . . 203Park 104Phillips 197Pitkin 131Prowers 551Pueblo 4,263Rio Blanco 77Rio Grande 393Routt 513Saguache 181San Juan 79San Miguel 433Sedgwick . 125Summit 104Teller 459Washingt on 193Weld 2,454Yuma 403

T o t a l . . . 69,676

FairfieldHar t ford . . . .LitchiieldMiddlesex.. .New Haven.

CONNECTICUT.

. 27,111

. 35,291

. 4,567

. 3,805

. 39,129

New London 7,883Tolland 1,769Windham 3,714

123,269Total.

D E L A W A R E .KentNew Castle.Sussex

81813,8911,180

Total 15,8

FLORIDA.

AlacmiaBakerBayBradfordBrevardBrowardCalhounCharlotteCitrusClayColumbiaDade 4De SotoDixieDuval 11Escambia 2FlaglerFranklinGadsdenGladesHamilton

ApplingAtkinson

61934

18667

490135

4773

114114

;on.

99i, 610

39170

527427347295123

Baker..Baldwin..Banks. . . .Barrow...Bartow...Ben Hill.Berrien.

12415

10830519418

Bibb 5,069Bleckley 45Brantley 14Brooks.. . . 135Bryan 20Bulloch 124Burke 147Butts 65Calhoun 41Camden 47Campbell 77

HardeeHernandoHighlandsHillsboroughHolmesJacksonJeffersonLafayetteLakeLeeLeonLevyLibertyMadisonManateeMarionMonroeNassauOkaloosaOkeechobecOrange

GEORGIA.

Candier 19Carroll 200Catoosa 38Charlton 29Chatham 8,014Chattahoochee 329Chattooga 51Cherokee 106Clarke 1,057

151133934376001964967

.,240 !

Osceola 179Palm Beach 1,080Pasco 135Pinellas l 628Polk 1,959Putnam 560Saint Johns 827Saint Lueie 439Santa Rosa 104Sarasota 122Seminole 710Sumter 40Suwanee 183Taylor 189Union 23Volusia 1,16CWakulla 4Walton 113Washington 76

Clay.ClaytonClinchCobbCoffeeColqui t t . . .Columbia..Cook.CowetaCrawford. .CrispDade

1510623

6131062591716

3588

208

Total 42,249

Dawson 3Decatur 253Dekalb 1,292Dodge 91Dooly 54Dougherty 780Douglas 37Early 62Echols 12Effingham 59Elbert 203Emanuei 43Evans 32Fannin 27Fayet te . . 26Floyd 787Forsyth 5Franklin 90Fulton 28,380Gilmer 9Glascock 4

166 STATISTICS OF INCOME.

TABLE 15.—Personal returns by counties, calendar year 1921—Continued.

GEORGIA—Continued.Counties.

GlynnGordonGradyGreeneGwinnettHabershamHallHancockHaralsonHarrisHartHeardHenryHoustonIrwinJacksonJasper

Returns.5739157

10020L10629863594078

189

20926

103Jasper 90Jeff Davis 22Jefferson 103Jenkins 62Johnson 19Jones 24Lamar 98Lanier 9Laurens 201Lee 19Liberty 31Lincoln 18Long 4Lowndes 548Lumpkin 9McDuffle 55Mclntosh 26

Counties.MaconMadisonMarionMeriwetherMillerMiltonMitchellMonroeMontgomery...MorganMurrayMuskogeeNewtonOconeeOglethorpePauldingPickensPiercePike.Polk.

R

PulaskiP u t n a m . . .Qui tman . .RabunRandolph. .Richmond.Rockdale. .SchleyScreven..Seminole.Spalding..Stephens.Stewart. . .

HAWAII .

•eturns.1447228

141112

1289819

13813

2,590178253321444684

32071634

31124

4,36772235721

39011158

Counties. Returns.Sumter 463Talbot 53Taliaferro 33Tattnall 31Taylor 49Telfair 74Terrell 114Thomas 439Tift 151Toombs 93Towns 1Treutlen 17Troup 656Turner 50Twiggs 10Union Not reported.Upson 97Walker 106Walton 195Ware 822Warren 74Washington 166Wayne 94Webster 11Wheeler 9White 12Whitfield 207Wilcox 39Wilkes 134Wilkinson 65Worth . . 61

Total 67,719

Hawaii...Honolulu.Kalawao..KauaiMaui

1,263, 8,459

Not reported.558

, 1,201

Total 11,481

IDAHO.

Ada 3,597Adams 39Bannock 3,457Bear Lake 400Benewah 440Bingham 440Blaine 150Boise 105Bonner 560Bonneville 1,013Boundary 210Butte 50Camas 33Canyon 1,902Caribou 51Cassia 395

Adams 3,000Alexander 1,162Bond 320Boone 476Brown 159Bureau 1,791Calboun 93Carroll 1,209Cass 1,275Champaign 3,700Christian 1,900Clark 375Clay 318Clinton 608Coles 1,987Cook 420,631Crawford 750Cumberland 143DeKa lb 1,699Dewitt 1,312Douglas 1.043

ClarkClear water.CusterElmoreFranklin. . .Fremont . . .GemGoodingIdahoJeffersonJerome.

61120105465110260250220240120160

Kootenai 1,142Latah 680Lemhi 160Lewis 210Lincoln 190

Madison 150Minidoka 210Nez Perce 1,112Oneida 65Owyhee 85Payette 290Power 88Shoshone 2,040Teton 26Twin Falls 1,160Valley 95Washington 320

ILLINOIS.

i Dupagei Edgar

Edwards . . .Effingham.FayetteFord..

6,37287878

433300675

Franklin 3,871Fulton 1,463Gallatin 151Greene 923Grandy 656Hamilton 100Hancock 853Hardin 77Henderson 212Henry 2,262Iroquois 1,180Jackson 1,643Jasper 152Jefferson 489Jersey 300

Total 22,976

Jo Daviess 795Johnson 155Kane 10,675Kankakee 2,160Kendall 241Knox 3,404Lake 6,100La Salle 5,941Lawrence 737Lee 1,205Livingston 1,725Logan 1,453McDonough 1,003McHenry 2,269McLean 4,950Macon 5,320Macoupin 3,880Madison 7,013Marion 2,453Marshall 520Mason 715

STATISTICS OF INCOME. 167

TABLE 15.—Personal returns by counties, calendar year 1921—Continued.

Counties.MassacMenard 487Mercer 641Monroe 357Montgomery 1,413Morgan 1,413Moultrie 401Ogle 896Peoria 10,296Perry 1,093Piatt 713Pike 578Pope 68Pulaski 505

ILLIN OIS—Contin ued.Returns, j Counties. Beturns.

219 Putnam 188Randolph 1,011Richland 225Rock Island.... 6,868St.Clair 9,664Saline 1,793Sangamon 8,979Schuyler 283Scott 399Shelby 599Stark 290Stephenson 2,256

Adams 436Allen 10,597Bartholomew 571Benton 368Blackford 315Boone 497Brown 19Carroll 244Cass 2,091Clark 1,075Clay 877Clinton 1,057Crawford 85Daviess 871Dearborn 524Decatur 401Dekalb 987Delaware 2;439Dubois 314Elkhart 4,193Fayette 970Floyd 1,731Fountain 423Franklin 178Fulton 315Gibson 947Grant 1,462Greene 1,757Hamilton 489Hancock 406Harrison 125Hendricks 322

i Tazewell 2,082| Union 273

INDIANA.

Henry 698Howard 1,873Huntington 1,413Jackson 598Jasper. 237Jay 474Jefferson 289Jennings 171Johnson 422Knox 1,844Kosciusko 533Lagrange 188Lake 15,594Laporte 2,710Lawrence 962Madison 2,194Marion 34,317Marshall 674Martin 73Miami 1,319Monroe 850Montgomery 893Morgan 338Newton 324Noble 607Ohio 20

I Orange 2581 Owen 165

Parke 303Perrv 195Pike 354Porter 985

IOWA.AdairAdamsAllamakee..Appanoose..Audubon. . .Benton.

301180450874341840

Blackhawk 3,739Boone 1,635Bremer 636Buchanan 538Buena Vista 740Butler 561Calhoun 685Carroll 1,065Cass 861Cedar 640Cerro Gordo 1,853Cherokee 900Chickasaw 311Clarke 131Clay 550Clayton 919Clinton „ 3,156Crawford 1,027Dallas 954Davis 186Decatur 211Delaware 550DesMoines 2,424Dickinson 280Dubuque 4,076Emmet 599Fayette 1,417Floyd 693

393482465320486890396955858687277450840325843915522887306608603

2,079Linn 4,464Louisa 312Lucas 410Lyon 520Madison 245Mahaska 1,036Marion 659Marshall 1,379Mills 564Mitchell 425Monona 500

! Monroe 896

Frankl in . . .Fremont . . .GreeneGrundyGuthrieHamilton..Hancock...HardinHarrison...Henry .HowardHumboldt.IdaIowaJacksonJasperJefferson...Johnson. . .JonesKeokuk... .Kossuth. . .Lee

Counties. Returns.Vermilion 5,850Wabash 515Warren 1,069Washington 290Wayne 178White 290Whiteside 2,411Will 5 808Williamson 3,975Winnebago 6,407Woodford 1,042

Total 611,558

Posey 299Pulaski 141Putnam 403Randolph 521Ripley 276Rush 379St. Joseph 11,451Scott 53Shelby 644Spencer 132Starke 226Steuben 265Sullivan 1,067Switzerland 41Tippecanoe 2,649Tipton 436Union 193Vanderburg 7,162Vermilion 1,756Vigo 7,906Wabash 878Warren 170Warrick 367Washington 117Wayne 2,744Wells 448White 288Whitley 327

Total 150,300

Montgomery 777Muscatine 1,360O'Brien 840Osceola 290Page 830Palo Alto 294Plymouth 1,020Pocahontas 547Polk 12,526Pottawattamie 4,596Poweskiek 620Ringgold 156Sac 800Scott 6,138Shelby 516Sioux 980Story l 005Tama 640Taylor 246Union 826VanBuren 210Wapello 2,042Warren 340Washington 1,007Wayne 191Webster 2,385Winnebago 315Winneshiek 677Woodbury 7,547Worth 289Wright 1,153

Total 111,483

168 STATISTICS OF INCOME.

TABLE 15.—Personal returns by counties, calendar year 19£1—Continued.

Counties. Returns.Allen 700Anderson 220Atchison 1,320Barber.. 260Barton 1,120Bourbon 950Brown 760Butler 2,700Chase 170Chautauqua 340Cherokee 7S0Chevenne . . . . . 205Clark 170Clay 590Cloud 740Coffey 300Comanche 160Cowley.. 2,780Crawford 3,212Decatur. . . 340Dickinson. 1,810Doniphan 330Douglas 1,020Edwards 465Elk 180Ellis 545Ellsworth 470Finney 250Ford . . . . 1,020Franklin..GearyGoveGraham..GrantGrayGreeley...

47080520019553

12545

KANSAS.Counties. Returns.

Greenwood 445Hamilton 90Harper 445Harvey 1,450HaskeU 20Hodgeman 80Jackson 305Jefferson 375Jewell 227Johnson 500Kearney 30Kingman 177Kiowa 197Labette 2,030Lane 90Leavenworth 1,605Lincoln 205Linn 205Logan. . 160Lyon 1,495McPherson 1,200Marion 960Marshall 1,020Meade 160Miami 825Mitchell 500Montgomery 3,212Morris 320Morton 80Nemaha 370Neosho 1,290Ness 207Norton 310Osage 385Osborne 365Ottawa 207

K E N T U C K Y .

Adair 20Allen 95Anderson 115Ballard 48Barren 177B a t h . . . 70Bell 979Boone 96Bourbon 934Boyd 1,625Boyle 706Bracken 119Breathitt 178Breckin ridge 138Bullitt lp>6Butler 20CaldweU 276Calloway 81Campbell 4,546Carlisle 26Carroll 126Carter 105Casey 5Christian 658Clark 761Clay 17Clinton 5Crittenden 51Cumberland 14Daviess 876Edmonson 31Elliott 3Estill 770Fayette 3,510Fleming 68Floyd 250Franklin 557Fulton 427Gallatin 35Garrard 124Grant 101

Graves..Grayson.Green.Greenup.Hancock.Hard in . . .Harlan.Harrison.Hart..Henderson..HenryHiekman. . .HopkinsJacksonJeffersonJessamine...JohnsonKentonKnottKnoxLarueLaurelLawrence.LeeLeslieLetcherLewisLincoln.Livingston. -LoganLyonMcCracken.McCreary...McLeanMadison. . . .MagoffinMarion.

3018211

50133

4201,27732333529132378809

25,718184271

6,5691618235701151554

4485911921

Counties. Returns.Pawnee 360Phillips 365Pottawatomie 460Pratt 770Rawlins 410Reno 2;180Republic 500Rice 545Riley 1,010Rooks 410Rush 285Russell 280Saline 2,330Scott 90Sedgwick 10,095Seward 320Shawnee 7,787SheridanShermanSmith . . .Stafford.Stanton..Stevens.

140335320455

930

Sumner 1,38031011526012032030905170

Wyandotte 8,347

Thomas.TregoWabaunsee.WallaceWashingtonWichitaWilsonWoodson

Total. 18,785

Marshall.Martin.. .Mason. . .Meade. . .

31543

1,80813339

42157

1605928

44219

Menifee 4Mercer 179Metcalfe 1Monroe 16Montgomery 298Morgan 32Muhlenberg 842Nelson 221Nicholas 106Ohio 220Oldham 169Owen 38Owsley 5Pendleton 100Perry 1,103Pike 762Powell 24Pulaski 372Rockcastle 86Robertson 4Rowan 50Russell 4Scott 268Shelby 344Simpson 100Spencer 33Taylor 61Todd. 130Trigg 40Trimble 20Union 316Warren 941Wasliin gt on 87Wayne 70Webster 303Whitley 897Wolfe.: 54Woodford 228

Total 69,496

STATISTICS OF INCOME. 169

TABLE 15.—Personal returns by counties, calendar year 1921—Continued,LOUISIANA.

Counties.AcadiaAllenAscensionAssumption..AvoyellesBeauregard...BienvilleBossierCaddoCalcasieuCaldwellCameronCatahoula.

Returns.659452237169207549195217

... 7,826

.. . 1,903' 8 4

952

Claiborne 1,2^Concordia 195DeSoto 530East Baton Rouge 3,329East Carroll 7 148East Feliciana 90Evangeline 85Franklin 166Grant 138

Androscoggin 5,329Aroostook 2,550Cumberland 12,393Franklin 600Hancock 900Kennebec 4,144

Allegany 4,604Anne Arundel 2,219Baltimore 4,852Calvert 52Caroline 243Carroll 707Cecil 885Charles 314Dorchester 375

Barnstable 1,032Berkshire 8,313Bristol 25,517Dukes 132Essex 47,319Franklin 3,511

Alcona 42Alger.. 300Alfegan 1,000Alpena 634Antrim 200Arenac 183Baraga 150Barry 435Bay 3,716Benzle 200Berrien 3,925Branch 505Calhoun 5,109Cass 600Charlevoix 425Cheboygan 270Chippewa 1,000Clare 114Clinton 314Crawford 164D e l t a . . . . . 1,800Dickinson 1,000Eaton 715Emmet 550Genesee 6,820Gladwin 95Gobebic 1,800Grand Traverse 675Gratiot 581

Counties. Returns.IberiaIbervilleJacksonJefferson.Jefferson DavisLafayetteLafourcheLa SalleLincoln..LivingstonMadisonMorehouseNatchitoches

493388

78671348706349124294

49130159318

Orleans 35,267Ouachita 1,405Plaquemines 146Pointe Coupee 224Rapides 2,205Red River 188Richland 172Sabine 279Saint Bernard 25

MAINE.

Knox. 1,200Lincoln 375Oxford 1,538Penobscot 5,599Piscataquis 1,016Sagadahoc 1,088

MARYLAND.

Frederick ,. 1,571Garrett 229Harford 1,076Howard 387Kent 310Montgomery. 2,353Prince Georges 2,570Queen Annes 194St. Marys. . . 96

MASSACHUSETTS.

Hampden 28,200Hampshire 2,949Middlesex 82,289Nantucket 169Norfolk 29,233Plymouth 16,325

MICHIGANHillsdale 536Hough ton . . . . 2,100Huron 492Ingham 5,698Ion ia . . 1,200Iosco 197Iron 750Isabella 349Jackson 5,527Kalamazoo 6,488Kalkaska 50Kent 17,541Keweenaw 100Lake 40Lapeer 365Leelanau 75Lenawee 1,294Livingston 308Luce 120Mackinac 200Macomb 1,699Manistee 600Marquette 2,600Mason 600Mecosta 375Menominee 850Midland 333Missaukee 70Monroe 1,287

Counties. Returns.Saint Charles 279Saint Helena 8Saint James 300Saint John The Baptist- 178Saint Landry 366Saint Martin 93Saint Mary 580Saint Tammany 382Tangipahoa 641Tensas 68Terrebonne 285Union 66Vermilion 226Vernon 476Washington 493Webster 428West Baton Rouge 226West Carroll 24West Feliciana 71Winn 263

Total 67,960

Somerset 1,444Waldo 525Washington 1,088York 4,608

Total 44,397

Somerset 250Talbot 359Washington 2,319Wicomico 466Worcester 329City of Baltimore 56,733Miscellaneous and foreign 29,470

Total 112,963

Suffolk 101,870Worcester 41,583

Total 388,442

Montcalm 800Montmorency 34Muskegon 3,375Newaygo 300Oakland 5,318Oceana 300Ogemaw 67Ontonagon 200Osceola 250Oscoda 9Otsego 104Ottawa 2,000Presquelsle 203Roscommon 18Saginaw 6,350Saint Clair 3,459Saint Joseph 1,200Sanilac 274Schoolcraf t 375Shiawassee 1,396Tuscola 451Van Buren 975Washtenaw 2,912Wayne 128,962Wexford 750Miscellaneous 4,899

T o t a l . . . . . 250,147

170 STATISTICS OF INCOME.

TABLE 15.—Personal returns by counties, calendar year 1921—Continued.

Counties.AitkinAnokaBeckerBeltramiBentonBig Stone.

Returns.152256329546125235

Blue Ear th 1,324Brown 568Carlton 658Carver 320Cass 209Chippewa 392

4 Chisago 222Clay 867Clearwater 66Cook 15Cottonwood 178CrowWing 940Dakota 949Dodge 184Douglas : . . 359Faribault 923Fillmore 427Freeborn 931Goodhue 988Grant 163Hennepin 45,807Houston 162Hubbard 80Isanti I l l

Adams 750Alcorn 268Amite 57Attala 86Benton 10Bolivar 828Calhoun 18Carroll 54Chickasaw 173Choctaw 38Claiborne 89Clarke 142Clay 160Coahoma 1,213Copiah 248Covington 78DeSoto 124Forrest 927Franklin 61George 19Greene 80Grenada 219Hancock 151Harrison 950Hinds 2,408Holmes 452Humphreys 197Issaquena 26

6721302905524603104007038

703Buchanan 6,470- •- . . . 468

150264

1087638020

32060

AdairAndrew..Atchison..Audrain..BarryBarton...BatesBenton...Bollinger.Boone.

Butler.CaldwellCallawayCamdenCape Girardeau.CarrollCarterCassCedarCharitonChristian

MINNESOTA.Counties. Returns.

Itasca 1,03327953

5961244311506693981244S835363

204491268182450

Mower 1,026

Jackson..KanabecKandiy ohiKittsonKoochichingLac Qui ParleLakeLesueurLincolnLyonMcLeodMahnomenMarshallMartinMeekerMilleLacsMorrison..

Murray.NicolletNoblesNormanOlmsted....Otter Tail . .Pennington.P i n e . . . . . . . .Pipestone...PolkPope

113180408172

1,608767344216543988199

MISSISSIPPI.

Itawamba Not reported.Jackson..JasperJeffersonJefferson Davis .JonesKemperLafayetteLamar.

258507718

8383576

144Lauderdale 2,311Lawrence..LeakeLeeLefloreLincolnLowndesMadisonMarionMarshallMonroeMontgomery.,NeshobaNewtonNoxubeeOktibbeha. . .PanolaPearl River . .Perry

MISSOURI.

50

ClarkClayClintonColeCooperCrawford.. .DadeDallasDaviessDekalbDentDouglasDunklinFrank l in . . .Gasconade..GentryGreeneGrundyHarrisonHenryHickoryHolt

4213

30091631247528816714530514361

13114210220619956

103610370730325578015

1401507020

283602107330

1,260530180490

6250

Counties.RamsayRed LakeRedwoodRenvilleRiceRockRoseauSt. LouisScottSherburneSibleyStearnsSteeleStevensSwift .ToddTraverseWabashaWadenaWasecaWashingtonWatonwanWilkinWinona ..WrightYellow Medicine

Total

Returns.. . . . 26,114

67. . . 313

351911301

9215,962

30083

1581,644

52158429420117588205

. . . . 440674429696

1,677639275

124.501

Pike 1,202Pontotoc 47Prentiss 98Quitman 136Rankin 42Scott 63Sharkey 152Simpson 94Smith 5Stone 42Sunflower 473Tallahatchie 335Tate 91Tippah 56Tishomingo 39Tunica 180Union 147Walthall 72Warren 2,206Washington 1,469Wayne 71Webster 40Wilkinson 61Winston 89Yalobusha 359Yazoo 409

Total 25,614

Howard * 337Howell 190Iron 62Jackson 39,915Jasper , 2,685JeffersonJohnsonKnoxLacledeLafayetteLawrenceLewisLincolnLinnLivingstonMcDonaldMaconMadison .MariesMarionMercerMiller

82340010395

890250190

. . . 170994380

805468021

1,56655

205

STATISTICS OF INCOME. 171

TABLE 15.—Personal returns by counties, calendar year 1921—Continued.MISSOURI—Continued.

Counties.MississippiMoniteauMonroeMontgomery..MorganNew Madrid..NewtonNodawayOregon

Returns.24517519620960

220210440144601

327105

OzarkPemiscotPerryPettis 1,480Phelps 220Pike 365Platte 240

Beaverhead 571Big Horn 203Blaine 172Broadwater 96Carbon 1,090Carter 39Cascade 4,303Chouteau 198Custer 950Daniels 82Dawson 630Deerlodge 738Fallon 75Fergus 1,269Flathead 1,197Gallatin 903Garfield 36Glacier 174Golden Valley 52

Adams 1,140Antelope 268Arthur 8Banner 6Blaine 10Boone 340BoxBut te 486Boyd 115Brown 147Buffalo 995Burt 479Butler 737Cass 815Cedar. 529Chase 203Cherry 224Cheyenne 364Clay 348Colfax 427Cuming 657Custer 433Dakota 215Dawes 643Dawson 523Deuel 112Dixon 478Dodge 1,810Douglas 27,596Dundy 109Fillmore 328Franklin 322Frontier 154

Counties.

Churchill...ClarkDouglasElkoEsmeralda..EurekaHumboldt..

238713192974211127387

Polk.PulaskiPutnamRailsRandolphRayReynoldsRipleySt. CharlesSt. ClairSte. Gene vie veSt. FrancoisSt. LouisSalineSchuylerScotlandScott

MONTANA.

Returns.

GraniteHillJeffersonJudith BasinLewis and Clark.LibertyLincolnMcConeMadison

MineralMissoulaMusselshellParkPhillipsPonderaPowder River.PowellPrairie

NEBRASKA.Furnas. .GageGardenGarfieldGosperGrantGreeleyHallHamiltonHarlanHayesHitchcockHoltHookerHowardJeffersonJohnsonKearneyKeithKeyapahaKimballKnoxLancasterLincolnLoganLoupMcPhersonMadisonMerrickMorrill.NanceNemaha

NEVADA.Lander...Lincoln...LyonMineral...NyeOrmsby..Pershing..

100639077

1,6184603240

63370

145845

7,374960

7974

823

264744165188

2,50621

41521

177134156

3,2041,2641,084

19116542

665

4171,289

92424788

1511,786

40720919

15322527

25494522531018328

155593

7,5421,102

3587

1,612353297151386

203120406122

1,03980

304

Counties.ShannonShelbyStoddardStoneSullivanTaneyTexasVernonWarrenWashington..WayneWebsterW o r t h . . . . . . . .Wright.

Returns.17

148163

3307040

49010072

10910080

noCity of St. Louis 82,709

Total 172,519

RavalliRichland..Roosevelt..Rosebud...SandersSheridan.

273171403366182131

SilverBow 7,028«"-•" — <•— 127

Ill1091662921737345

Yellowstone 2,927

Total 36,907

Stillwater.Sweet GrassTetonTooleTreasureValleyWheatland.Wibaux

NuckollsOtoePawneePerkinsPhelpsPiercePlattePolkRed willowRichardsonRockSalineSarpySaundersScotts BluffSewardSheridanShermanSiouxStantonThayerThomasThurstonValleyWashingtonWayneWebsterWheelerYork

47079614391439256829293811743

833851605248122632484893321923141341228113

520

Total 71,853

Storey 246Washoe 3,917White Pine 440

Total 9,719

172 STATISTICS OF INCOME.

TABLE 15.—Personal returns by counties, calendar year 1921—Continued.

Counties. Returns.Belknap 1,182Carroll 463Cheshire 1,888Coos 2,214

Atlantic 5,420Bergen 20,104Burlington 4,870Camden 15,664CapeMay 1,255Cumberland 2,680Essex 70,307Gloucester 3,234

Bernalillo 2,581Catron 57Chaves 465Colfax 2,021Curry 633DeBaca 37DonaAna 268Eddy 267Grant 640Guadalupe 91Harding 36

Albany 14,625Allegany 1,243Bronx 33,750Broome 10,875Cattaraugus 4,982Cayuga 3,412Chautauqua 6,737Chemung 4,914Chenango 1,688Clinton 1,269Columbia 1,950Cortland 1,708Delaware 1,351Dutchess 5,275Erie 60,939Essex 1,080Franklin 1,912Fulton 2,250Genesee 1,794Greene 825Hamilton 40Herkimer 3,750

Alamance..Alexander.Alleghany.AnsonAsheA veryBeaufort...BertieBladenBrunswick.,

5755010

1752530

4306060

_ . . 60Buncombe 3,116Burke 190Cabarrus 450Caldwell 160Camden 15Carteret 155Caswell 15Catawba 440Chatham 80Cherokee 75Chowan 160Clay 5Cleveland 270Columbus 185Craven 605Cumberland 720Currituck 25Dare 15Davidson 425Davie 65Duplin 175Durham 1,695Edgecombe 1,760Forsyth 3,266

NEW HAMPSHIRE.Counties. Returns.

Grafton 2,931Hillsborough 11,706Merrimack 4,014Rockingham 4,092

NEW JERSEY.Hudson 56,018Hunterdon 1,349Mercer 12,870Middlesex 11,013Monmouth 6,270Morris 6,803Ocean 1,150Passaic 18,364

NEW MEXICO.Hidalgo 121Lea 28Lincoln 227Luna 303McKinley 829Mora 66Otero 154Quay 397RioArriba 182Roosevelt 57Sandoval 37

NEW YORK.Jefferson 4,789 |Kings 195,086Lewis 675Livingston 1,693Madison 2,251Monroe 34,655Montgomery 4,125Nassau 16,361New York 412,490Niagara 9,707Oneida 12,601Onondaga 26,338Ontario 3,008Orange 9,150Orleans 1,125Oswego 3,281Otsego 2,736Putnam 605Queens 42,894Rensselaer 7,650Richmond 6,818Rockland 3,000

NORTH CAROLINA.Franklin 100Gaston 865Gates 20Graham 10Granville 245Greene 35Guilford 3,686Halifax 670Harnett 155Haywood 295Henderson 250Hertford 50Hoke 40Hyde 20Iredell 515Jackson 50Johnston 300Jones 10Lee 190Lenoir 530Lincoln 145McDowell 175Macon 35Madison 50Martin 135Mecklenburg 5,023Mitchell 45Montgomery 85Moore 310Nash 110New Hanover 2,935Northampton 85Onslow 30Orange 180

Counties. Returns.Strafford 2,691Sullivan 1,229

Total 32,410

Salem 1,810Somerset 2,463Sussex 893Union 23,610Warren 2,919

Total 269,096

San J u a n . . .San Miguel.Santa Fe . . . .SierraSocorro. , . . .TaosTorranceUnionValencia

7272953056

2G864

109167288

Total 11,780

St . Lawrence 2,964Saratoga 3,445Schenectady 9,525Schoharie 600Schuyler 412Seneca 749Steuben 4,445Suffo lk . . . 6,655Sullivan 1,100Tioga 975TompMns 2,675Ulster 3,375Warren 1,800Washington 1,950W a y n e 1,875Westchester 31,950Wyoming 1,023Yates 1,023Miscellaneous 22,689

Total 1,066,637

PamlicoPasquo tank . .PenderPe rqu imans .PersonPittPolkRandolphRichmond.. .RpbesonRockingham.,

204553070

12560060

165615455670

Rowan 1,420Rutherford 220Sampson 90Scotland 175Stanly 240Stokes 55Surry 290Swain 100Transylvania 95Tyrrell 15Union 335Vance ,. 450Wake 2,510Warren 190Washington 60Watauga... 25Wayne 660Wilkes 160Wilson 825Yadkin 20Yancey 40

Total 44,161

STATISTICS OF INCOME. 173

TABLE 15.—Personal returns by counties, calendar year 1921—Continued.

NORTH DAKOTA.Counties. Returns.

Adams 70Barnes 567Benson 230Billings 55Bottineau 210Bowman 75Burke 177Burleigh 880Cass 3,299Cavalier 380Dickey 297Divide 175Dunn 75Eddy 230Emmons 110Foster 210Golden Valley 155Grand Forks 1,648Grant 90

Adams 89Allen 3,675Ashland 637Ashtabula 4,218Athens 1,803Auglaize 718Belmont 3,369Brown 183Butler 4,991Carroll 283Champaign 710Clark 4,537Clermont 544Clinton 598Columbiana 5,473Coshocton 649Crawford 2,236Cuyahoga 61,446Darke. . 707Defiance 441Delaware 602Erie 2,811Fairfield 1,431Fayette 632Franklin 26,463Fulton 385Gallia 145Geauga 170Greene 994Guernsey 2,036

Adair 95Alfalfa 330Atoka 98Beaver 81Beckham 339Blaine 273Bryan 345Caddo 516Canadian 1,266Carter 2,103Cherokee 72Choctaw 469Cimarron 27Cleveland 309Coal 223Comanche 750Cotton 351Craig 243Creek 3,424Custer 444Delaware 27Dewey 54Ellis.'. 99Garfield 1,950Garvin 464Grady 900Grant 372

Counties.GriggsHettinger..KidderLa Moure..LoganMcHenry..Mclntosh..McKenzie..McLean. . .MercerMortonMountrail..NelsonOliverPembina..Pierce

Ransom..Renville.

Returns. |2057575

20040

17016555

39075

690170205

10230 j90

690 I365 |50 i

OHIO.

HamiltonHancockHardinHarrisonHenryHighlandHockingHolmesHuronJacksonJeffersonKnoxLake . . .LawrenceLickingLoganLorainLucasMadisonMahoningMarionMedinaMeigsMercerMiamiMonroeMontgomery..MorganMorrowMuskingum..

OKLAHOMA.GreerHarmonHarperHaskellHughesJacksonJeffersonJohnstonKayKingfisherKiowaLatimerLe FloreLincolnLoganLoveMcClainMcCurtainMclntoshMajorMarshallMayesMurrayMuskogeeNobleNowataOkfuskee

50,8891,369711711464651551504

2,277401

6,035612

3,267861

1,8301,03911,05623,088

34130,5952,212993690419

1,921268

15,691109114

2,692

205108389225848816274

1,714301372263558270713811802251801509083

1263,663

413375254

Counties. Returns.Richland 585Rolette 115Sargent... 150Sheridan 115Sioux 25Slope 165Stark 455Steete 115Stutsman 980Towner 185Traill 290Walsh 480Ward 1,172Wells 250Williams 475

Total 18,440

Noble 164Ottawa 922Paulding 275Perry 1,212Pickaway 380Pike 74Portage 2,264Preble 434Putnam 438Richland 2,894Ross 1 485Sandusky 1,415Scioto 2,542Seneca 1,662Shelby 593Stark 14,989Summit 24,736Trumbull 4,442Tuscarawas 2,792Union 230VanWert 745Vinton 101Warren 684Washington 1,371Wayne 2,124Williams 622Wood 1,750Wyandot 419

Total 367 <

Oklahoma 11,879Okmulgee 2,993Osage 2,621Ottawa 708Pawnee 753Payne 1,289Pittsburg 1,757Pontotoc 514Pottawatomie , 1,196Pushmataha 83Roger Mills 18Rogers 288Seminole 135Sequoyah 108Stephens 932Texas 222Tillman 390Tulsa 13,348Wagoner 164Washington 1,988WTashita 288Woods 369Woodward 278

Total 69,381

60729°—23- -12

174 STATISTICS OF INCOME.

TABLE 15.—Personal returns by counties, calendar year 1921—Continued.

Counties. Returns.Baker 1,044Benton 619Clackamas 1,757Clatsop 1,833Columbia 590Coos 1,163Crook 103Curry 108Descnutes 599Douglas 945Gilliam 257Grant 137Harney 110

Adams 499Allegheny 149,796Armstrong 3,271Beaver 7,632Bedford 473Berks 10,832Blair 8,579Bradford 1,975Bucks 2,800Butler 3,424Cambria 13,714Cameron 136Carbon 3,637Center 1,598Chester 4,425Clarion 996Clearfield 3,838Clinton 1,680Columbia 1,387Crawford 2,589Cumberland 2,338Dauphin 13,004Delaware 14,111Elk 2,119

OREGON.Counties. Returns.

Hood River 432Jackson 1,064Jefferson 89Josephine 310Klamath 782Lake 181Lane 1,564Lincoln 90Linn 723Malheur 297Marion 1,888Morrow 280Multnomah 38,419

PENNSYLVANIA.

Erie 12,203Fayette 9,161Forest 9Franklin 1,618Fulton 15Greene 540Huntingdon 822Indiana 2,710Jefferson 2,592Juniata 171Lacka wanna 16,298Lancaster 8,934Lawrence 6,883Lebanon 2,428Lehigh 6,663Luzerne 17,411Ly coming 5,696McKean. 3,833Mercer 5,223Mifflin 713Monroe 640Montgomery 16,357Montour...' 186Northampton 10,785

RHODE ISLAND.

Counties. Returns.Polk 458Sherman 400Tillamook 390Umatilla 2,091Union 1,220Wallowa 289Wasco 882Washington 1,004Wheeler 66Yamnill 620

Total 62,804

Northumberland 5,539Perry 365Philadelphia 166,444Pike I l lPotter 433Schuylkill 10,690Snyder 113Somerset 3,431Sullivan 280Susquehanna 1,223Tioga 713Union 312Venango 5,041Warren 2,230Washington 9,802Wayne 572Westmoreland 15,327Wyoming 234York 6,238Miscellaneous 5,261

Total 621,103

1,0312,4333,308

39,3471,938

Total 48,057

BristolKentNewportProvidence..Washington.

SOUTH CAROLINA.Abbeville.AikenAllendale.Anderson.,Bamberg..Barnwell..Beaufort..Berkeley...Calhoun.

392325709761401042017087

Charleston 5,264Cherokee 242Chester 396Chesterfield 196Clarendon 132Colleton 102Darlington 605

Armstrong Not reported. |Aurora 130 •Beadle 1,242Bennett 5 |Bon Homme 234 ;Brookings 398Brovn 2,481Brule 201Buffalo 12Butte 200Campbell 89Charles Mix 413Clark 213Clay 288Codington 1,017Corson 161Custer 93Davison 1,181

DillonDorchester...Edgefield....FairfieldFlorenceGeorgetown..Greenville...Greenwood..HamptonHorryJasperKershawLancasterLaurensLeeLexington...

20118091

1281,289

3472,719

42689

13131

26113037180

208

McCormick..MarionMarlboroNewberry . . .Oconee.."Orangeburg..Pickens..

53242410304212508154

Richland 3,652Saluda. 51Spartanburg 1,812Sumter 656Union 258WiUiamsburg 178York 686

SOUTH DAKOTA.

DayDeuelDeweyDouglasEdmundsFall River.. .FaulkGrantGregoryHaakonHamlinHandHansonHardingHughesHutchinson..HydeJackson

28712511877

15433015225123943

11513212129

4602727611

Total 25,160

Jerauld 108Jones 88Kingsbury 257Lake 361Lawrence 1,078Lincoln 247Lyman 51MTcCook 143McPherson 116Marshall 160Meade 141Mellette Not reported.Miner 171Minnehaha 3,222Moody 183Pennington 480Perkins 112Potter 115

STATISTICS OF INCOME. 175

TABLE 15.—Personal returns by counties, calendar year 1921—Continued.SOUTH DAKOTA—Continued.

Counties.Roberts..Sanborn.Shannon..SpinkStanley...Sully

Returns.21313616

6387887

•. 1 1 4164411730326833322977630302218

1302005826

Davidson 12,349Decatur 5DeKalb 36Dickson 152Dyer 339Fayette 173Fentress 78Franklin 295Gibson... 316Giles 180Grainger. 21Greene 214Grundy 115Hamblen 289Hamilton 6,634

AndersonBedfordBentonBledsoeBlountBradleyCampbellCannonCarrollCarterCheathamChesterClaiborneClayCockeCoffeeCrockettCumberland

Anderson . .Andrews . . .Angelina.. .Aransas . . .ArcherArmstrong..AtascosaAustinBaileyBanderaBastropBaylorBeeBell.

9303

47142

120102170310

316

555. . . . . . . 118

2241,471

Bexar 14,700Blanco 27Borden 2Bosque 270Bowie 1,120Brazoria 843Brazos 414Brewster 151Briscoe 16Brooks 57Brown 630Burleson 274Burnet 113Caldwell 565Calhoun 58Callahan 308Cameron 1,000Camp 117Carson 187Cass 109Castro 13Chambers Not reported.Cherokee 435Childress 541Clay 317Coke 40Coleman 322Collin 1,104Collingsworth 269Colorado . . . . . . . . . . . 362

Counties.ToddTrippTurnerUnionWalworth.

Returns.63

207406321559

Washabaugh Not reported.TENNESSEE.

HancockHardemanHardinHawkinsHaywoodHendersonHenryHickmanHoustonHumphreys.JacksonJames (see Hamilton).JeffersonJohnsonKnoxLakeLauderdaleLawrenceLewisLincolnLoudonMcMinnMcNairyMaconMadisonMarionMarshallMaury

4107391422069652246195414

8539

6,19787218140182272036593310

1,

MonroeMontgomery..MooreMorgan

TEXAS.

219138651

247

523110139

ComalComanche.ConchoCookeCoryell....Cottle..

34817091

51717472

Crane Not reported.Crockett Not reported.Crosby 138Culberson 26Dallam 414Dallas 27,242Dawson 184Deaf Smith 161Delta 159Denton 559Dewitt 549Dickens 90Dimmit 63Donley 273Duval 78Eastland 2,049Ector 18Edwards 25Ellis 1,334ElPaso 9,638Erath 467Falls 502Fannin 503Fayette 462Fisher 131Floyd 228Foard 153Fort Bend 443Franklin 43Freestone 474Frio 118Gaines 21Galveston 6,562Garza 86Gillespie 177Glasscock 6Goliad 89Gonzales 283

Counties.Washington..YanktonZiebach

Returns.2

542

Total 21,681

ObionOvertonPerryPickettPolk...PutnamRheaRoaneRobertson..Rutherford.ScottSequatchie..Sevier...

25857192

190158101377401325701833

Shelby 18,974Smith 59Stewart 28Sullivan 882Sumner 229Tipton 209Trousdale 25Unicoi.. 482Union 2Van Buren 1Warren • 89Washington 902WTayne 19Weakley 181W h i t e . . . . 145Williamson 312Wilson 175

Total 60,949

G r a y . . . . . 202Grayson 3,385Gregg 455Grimes 267Guadalupe 454Hale 590Hall 259Hamilton 133Hansford 43Hardeman.. 460Hardin . . 565Harris 25,758Harrison 1,100Hartley 15Haskell 161H a y s . . . 349Hemphill 211Henderson 189Hidalgo 735Hill 691Hockley 1Hood 29Hopkins . . . . . 294Houston 146Howard 467Hudspeth 48Hunt 1,209Hutchinson 15Irion 15Jack 145Jackson 85Jasper 205Jeff Davis 53Jefferson 7,960JimHogg 59Jim Wells 106Johnson 1,103Jones 521Karnes 341Kaufman 770Kendall 128Kenedy Not reported.Kent 29Kerr . . . . 164

176 STATISTICS OF INCOME.

TABLE 15.—Personal returns by counties, calendar yevr 1921—Continued.

Counties. Returns.Kimble 75King 2Kinney 91Kleberg 553Knox 252Lamar 1,116Lamb 25Lampasas 189LaSalle 66Lavaca 919Lee 88Leon 80Liberty 527Limestone 1,652Lipscomb 40LiveOak 33Llano 129Loving 0Lubbock 622Lynn 35McCulloch 219McLennan 4,411McMullen 1Madison 43Marion 83Martin 42Mason 75Matagorda 528Maverick 338Medina 182Menard 69Midland 162Milan 464Mills 70Mitchell 198Montague 208Montgomery 233Moore 14Morris 43Motley 49Nacogdoches 321

Beaver 194Boxelder 431Cache 575Carbon 2,777Daggett..DavisDuchesne.,EmeryGarfield...GrandIron

AddisonBennington..CaledoniaChittenden..EssexFranklin

AccomacAlbemarleAlexandria (see Arling-

ton).AlleghanyAmeliaAmherstAppomatoxArlingtonAugustaBathBedfordBlandBotetourtBrunswickBuchananBuckinghamCampbellCarolineCarrollCharles CityCharlotteChesterfieldClarke.

233242

184128159

3691,2281,1262,814

3341,419

4761,085

1,22735

20863

4,3701,017

14921610

1502005026

3,22399268

9119673

TEXAS—Continued.Counties. Returns.

Navarro 1,152N t 1 0 4NewtonNolanNuecesOchiltrceOldhamOrangePalo PintoPanolaParkerParmerPecosPolk

1044819915420

85884893

36728

132l 1 3 7

Potter 2,520Presidio 212Rams 19Randall 130Reagan 13Real 9Red River 302Reeves 216Refugio 79Roberts 100Robertson 329Rockwall 75Runnels 453Rusk 142Sabine 113San Augustine. 104San Jacinto 22SanPatricio 359SanSaba 104Schleicher 64Scurry 134Shackleford 198Shelby 210Sherman 20Smith 1,084Somervell 14Starr 71Stephens 1,140

UTAH.Juab 427Kane 21 IMillard . 157Morgan 81Piute 45Rich 20Salt Lake 14,815San Juan 11Sanpete 232Sevier 168Summit 331

VERMONT.Grand Isle 81Lamoille 218Orange 360Orleans 697Rutland 3,093Washington 2,449

VIRGINIA.Craig 18Culpeper 183Cumberland 20Dickenson 160Dinwiddie 1,964Elizabeth City 1,607Essex 18Fairfax 595Fauquier 315Floyd 20Fluvanna 30Franklin 99Frederick 424Giles 104Gloucester 63Goochland 41Grayson 96Greene 5Greensville 169Halifax 400Hanover 275Henrico 17,352Henry 255Highland 13

Counties.SterlingStonewallSuttonS wisher..

Returns.44479239

Tarrant 14,316Taylor 1,219Terrell 126Terry. 36Thr ockmorton 46Titus 128Tom Green 953Travis 3,136Trinity 207Tyler 92Upshur.. 90Upton 12Uvalde 298Valverde 492Van Zandt 179Victoria 545Walker 184Waller 83Ward 48Washington 301W e b b . . . . . . . . . . . . . 985Wharton 467Wheeler 104Wichita 11,080Wilbarger.. . 524Willacy 11Williamson 1,236Wilson 168Winkler . . . Not reportedWise..WoodYoakum.Young...Zapata...Zavalla..

157283

1750

1

To ta l . . . . . 200,1

Tooele..Uintah.

234119

Utah 1,130Wasatch. . . . .Washington.Wayne.

5337

, 11Weber 3,547

T o t a l . . . . . . . . . . . . . . 26,128

Windham 1,489Windsor 2,069

Total 17,746

Isle of Wight 68James City 110King and Queen. 28King George 58King William... . 112Lancaster... 64Lee 179Loudoun. . . . 285Louisa 90Lunenburg 330Madison 32Mathews 85Mecklenburg 360Middlesex. . . . . 37Montgomery 517Nansemond... 609Nelson 145New Kent 34Norfolk 17,713Northampton 600Northumberland 80Nottoway 415Orange 210P a g e . . . . . . . . . . . . 230

STATISTICS OF INCOME. 177

TABLE 15.—Personal returns by counties, calendar year 1921—Continued.

Counties.Patrick...PittsylvaniaPowhatanPrince EdwardPrince GeorgePrincess AnnePrince WilliamPulaskiRappahannoekRichmond.Roanoke

Returns. I49

. 2,377211602302253602702429

3,351

Adams 443Asotin 223Benton. . . 382Chelan 2,402ClaJlan 353Clarke 1,406Columbia 496Cowlitz 384Douglas 339Ferry 64Franklin 696Garfield 478Grant 260Grays Harbor 4,222 IIsland 92 1

Barbour 448Berkeley 980Boone 385Braxton 308Brooke. . . 1,403Cabell 5,924Calhoun 114Clay 148Doddridge. 278Fayette. . . 3,105Gilmer.. 147Grant 135Greenbrier 542Hampshire 80Hancock 1,284Hardy 50Harrison 3,900Jackson 150Jefferson 384

Adams 247Ashland . . . . . 1,367Barron 684Bayfield.. . . 322Brown 3,356Buffalo 325Burnett 76Calumet 681Chippewa 1,206Clark 596Columbia 1,459Crawford 341Dane 6,219Dodge 1,824Door 229Douglas 3,616Dunn 685Eau Claire 2,340Florence 70Fond du Lac 3,343Forest 132Grant 1,432Green 1,305Green Lake. 378Iowa 778

VIRGINIA—Continued.Counties. Returns.

42059556080

252300260384285602

335428380319339500787332

Roekbridge..RockinghamRussellScottShenandoahSmythSouthampton...SpotsylvaniaStaffordSurrySussex

WASHINGTON.JeffersonKing 42.Kitsap 2,Kittitas 1.KlickitatLewis 1.LincolnMasonOkanogan 389Pacific 1,075Pend Oreille... 289Pierce 14,061San Juan 75Skagit 1,498Skamania 37

WEST VIRGINIA.Kanawlia 8.964Lewis '858Lincoln 190Logan 2,700McDowell 3,729Marion 4,746Marshall.. 1,675Mason 436Mercer 4,334Mineral 1,069Mingo 1,554Monongalia 2,274Monroe 126Morgan 142Nicholas 612Ohio 7,742Pendleton 23Pleasants 223Pocahontas 212

WISCONSIN.IronJacksonJeffersonJuneauKenoshaKewauneeLa CrosseLafayetteLangladeLincolnManitowocMarathonMarinetteMarquetteMilwaukeeMonroeOcontoOneidaOutagamieOzaukeePepinPiercePolkPortagePrice

Counties. Returns.Tazewell 871Warren 94Warwick 3,183Washington 798Westmoreland 49Wise 1,275Wythe 197York. 49

Total. 76,257

Snohomish 3,850Spokane 14,558Stevens 527Thurston 1,597Wahkiakum 135Walla Walla 2,424Whatcom 2,353Whitman 2,278Yakima 4,185

Total 111,111Miscellaneous 4,577

Total 115,688

Preston 94?,Pu tnam 300Raleigh 2,400Randolph 782Ritchie 540Roane 300Summers 810Taylor 1,362TuckerTylerUpshurWayneWebsterWetzelWirtWoodWyoming

558544382359

74661

423,153

694

319320

2,054470

3,391274

3,321673758696

2,4322,4391,081142

58,618758561610

3,222631155442511902454

Total 75,277

Racine 6,347Richland 428Rock 4,112Rusk 328Saint Croix 831Sauk 1,346Sawyer 86Shawano 493Sheboygan 2,594Taylor 203Trempealeau 621Vernon 746Vilas 130Walworth 1,564Washburn 256Washington 1,173Waukesha.Waupaca. . .Waushara. .Winnebago.

2,4061,156

1513,586

Wood 1,655

Total 148,457

WYOMING.Albany 1,584Big Horn 785Campbell 99Carbon 1,568Converse 487Crook 68Fremont 812Goshen 231Hot Springs 781

Johnson..Laramie..Lincoln...Natrona. .Niobrara..Park..PlatteSheridanSweetwater.

1683,1171,1195.213

206306325

1,6862,881

Uinta 597Washakie 185Weston 195Yellowstone National

Park Not reported.

Total 22,413

178 STATISTICS OF INCOME.

TABLE 16.—Personal returns by cities, calendar year 1921.

Cities. Returns.Alabama City 88Albany 720Anniston 760Bessemer . 1,041Birmingham 14,800Dothan 365

Anchorage.Cordova.. .Fairbanks..

Bisbee...Douglas.Globe....

760363276

924930595

Blytheville 332Fayettevil le. . . . 385Fort Smith 2,200Helena 1,000Hot Springs 950

Alameda 3,870Alhambra 1,520Anaheim 1,180Bakersfield 3,561Berkeley 8,186Brawley 450Calexico 445Chico 882ElCentro 711Eureka 1,442Fresno 7,138Glendale 2,560Hanford 809Long Beach 6,362Los Angeles 82,760Marysville 820Modesto 1,121

ALABAMA.

Cities.FairfieldFlorenceGadsdenHuntsvilleMobile

Returns.390442685627

4,500Montgomery 4,350

ALASKA.

Cities. Returns.PhoenixCity 74Selma 1,320Sheffield.TalladegaTroyTuscaloosa

Juneau 532Ketchikan 344Kennecott 239

Nome...Seward.

310227260760

114126

ARIZONA.

Miami.. .Nogales..Phoenix.

ARKANSAS.

JonesboroLittle RockMarianaNorth Little Rock.Paragould

CALIFORNIA.

MonroviaMontereyNapaOaklandOntarioPalo AltoPasadenaPetulumaPomonaRedlandsRichmondRiversideSacramentoSan Bernardino..San DiegoSan FranciscoSan Jose ,

5624,177

6657,200

228800452

640425757

23,458123

1,1936,2841,0381,180

7102,5211,3409,6901,5407,062

77,0555,302

Prescott 1,020Tucson 2,550

PineBluff 1,900Texarkana 850VanBuren 96West Helena 1,000

San Leandro. 498San Luis Obispo 1,003SanMateo 1,100San Rafael 840Santa Ana 2,120Santa Barbara 3,155Santa Clara 457SantaCruz 861Santa Monica 1,240Santa Rosa 955South Pasadena 1,134Stockton 5,644Vallejo 2,864Venice 920Visalia 903Watsonville 851Whittier 1,720

Boulder 806Colorado Springs. 3,295Denver 33,300Fort Collins 806

COLORADO.

Grand Junction 940Greeley 1,000Longmont 400Loveland 400

Pueblo 4,120Sterling 664Trinidad 1,440

Ansonia 1,375Bridgeport 11,467Bristol 1,502Danbury 1,963Derby 845Greenwich 2,437Hartford 17,795Meriden 2,995Middletown. 1,906

CONNECTICUT.

Naugatuck 1,065New Britain 2,586NewHaven 17,071New London 2,431Norwalk 2,390Norwich 2,564Putnam 628Rockville Not reported.Shelton 620

Southington 514Stamford 2,938Torrington 1,359Wallingford. 951Waterbury 7,139Willimantic Not reported.Winsted Not reported.

DELAWARE.

Wilmington 11,000

DISTRICT OF COLUMBIA.

District of Columbia. 59,966

FLORIDA.

DaytonaFernandina..Gainesville. 346Jacksonville 9,910- ~ • 475

792

520 ; Miami.. .172 | Orlando.

Key West.Lakeland

Palatka..PensacolaSt. Augustine..St. Petersburg.

3,710990440

2,328740

1,168

Sanford 620Tallahassee.. 272Tampa 4,593West Palm Beach 738West Tampa Not reported.

STATISTICS OF INCOME. 179

TABLE 16.—Personal returns by cities, calendar ijear 1921—Continued.

GEORGIA.

Cities. Returns.Albany 647Americus 429Athens 962Atlanta 26,830Augusta 4,215Brunswick 539Columbus 2,251Cordele 206Dalton 197

Boise 2,650Burley 340CaldweU 365

Alton 2,037Aurora 4,605Beardstown 900Belleville 2,310Belvdere 369Benton 753Berwyn 2,067Bloomington 3,175Bluelsland 1,752Cairo 850Canton 563Carbondale 559Carlinville 523Centralia 1,525Champaign 1,950Charleston.... 457Chicago 380,941Chicago Heights 1,269Cicero 6,555Clinton 759Collinsville 803Danville 3,707DeKalb 510Decatur 4,680Dixon 712Duquoin 617EastMoline 393East St. Louis 5,545Edwardsville 543Eldorado 605Elgin 4,126

Cities.DecaturDublinEast Point.Elberton...Fitzgerald.GainesvilleGriffinLagrange

Returns.883191204203194262

433Macon 4,767

IDAHO.

Coeur d'Alene.Idaho FallsLewiston

ILLINOIS.

740997740

Evanston. 7,801Forest Park 1,536Freeport 2,006Galesburg 2,840GraniteCity 1,133Harrisburg 850Harvey 846Herrin 1,190Highland Park 1,161Hillsboro 465Hoopeston 370Jacksonville 1,017Johnston City 600Joliet 5,456Kankakee 1,617Kewanee 1,001La Grange 2,073LaSalle 1,502LawrencevilleLincolnLitchfieldMacomb.. .MarionMattoonMaywoodMelrose Park.MetropolisMolineMonmouthMount Carxnel .Mount Vernon

337853303427

1 2651,4052 417

547137

2, 587734487259

Anderson 1,584Bedford 759Bicknell 568Bloomington 800Bluffton 379Brazil 637Clinton 1,236Columbus 520Connersville 944Crawfordsville 677East Chicago 2,216Elkhart 2,760Elwood 357Evansville 6,208FortWayne 9,009Frankfort 900Gary 5,055Goshen 488

Albia 393Ames 410Atlantic 503Boone 1,186Burlington 2,114Cedar Falls 373Cedar Rapids 3,775Centerville 554Chariton 300CharlesCity 389Cherokee 600Clinton 1,909

INDIANA.

Greensburg .. 316Hammond 3,633Hartford 241Huntington 1,292Indianapolis 29,237Jeffersonville 921Kendall ville 315Kokomo 1,811La Porte 1,152La Fayette 2,319Lebanon 346Linton 495Logansport 1,997Madison 238Marion 1,190Michigan City 1,388Mishawaka 2;288Mount Vernon 194

IOWA.

Council Bluffs 3,856Creston 712Davenport 5,642DesMoines 11,764Dubuque 3,796Fairfield 418Fort Dodge 1,987Fort Madison 962Grinnell 380Iowa City 726Keokuk 980Marshalltown 1,118

Cities.Marietta. . .Moultrie.. .NewnanRome..

Returns.401228277701

Savannah 7,707Thomasville 402Valdosta 526Waycross 782

Nampa 972Pocatello 2,756Twin Falls 765

Murphysboro 819Normal 303North Chicago 190Oak Park Not reported.Ottawa 1,280Pana 428Paris 568Pekin 1,061Peoria 9,434Peru 585Pontiac 525Quincy 2,550Rock Island 3,245Rockford 5,903Savanna 854Spring Valley 292Springfield 6,080Staunton 550Sterling 878Streator 1,077Taylorville 775Urbana 735Waukegan 2,082West Frankfort 1,016Wrest Hammond 231Wilmette 2,160Winnetka 1,462Woodstock 465Zion 330

Muncie 2,290New Albany 1,709Newcastle 489Peru 1,220Portland 282Princeton 597Richmond 2,339Rushville 279Seymour 474Shelbyville 531South Bend 7,375Terre Haute 6,361Valparaiso 628Vincennes 1,051Wabash 653Warsaw 308Washington 779Whitting 1,684

Mason City 1,517Muscatine 963Newton 390Oelwein 815Oskaloosa 807Ottumwa 1,748Perry 491RedOak 516Shenandoah 296SiouxCity 7,091Waterloo 3,178Webster City 478

180 STATISTICS OF INCOME.

TABLE 16.—Personal returns by cities, calendar year 1921—Continued.T7" k "K.T PI A C1

Cities. Returns.Arkansas City 1,900Atchison 1,215Chanute 1,125Coffeyville 1,270Dodge City 630ElDorado 1,720Emporia 1,305Fort Scott 945Hutchinson 1,890

Ashland 1,365Belleyue. _Bowling Green.CovingtonDanvilleDaytonFort Thomas. . .Frankfort

620885

5,020660639500550

Alexandria 1,668Baton Rouge 3,413Bogalusa 449Crowley 93Gretna 205

Auburn 1,538Augusta 1,013Bangor 2,775Bath 825Belfast 300Biddleford 1,350Brewer 525

KANSAS.Cities. Returns.

Independence 1,260Iola 380Junction City 620Kansas City 7,380Lawrence 850Leaven worth 1,360Manhattan 855Newton 1,345Ottawa 450

KENTUCKY

Henderson 490Hopkinsville 600Lexington 3,100Louisville 22,470Madisonville 386Mayfield 290Maysville 385Middlesborough 536

LOUISIANA.

Houma 198Lafayette 623Lake Charles 1,188Minden 272Monroe 1,353

MAINE.Brunswick 600Calais 225Gardiner 489Lewiston 2,620OldTown 300Portland 8,738Rockland 561

Cities. Returns.Parsons 1,800Pittsburgh 2,160Pratt 585Rosedale 540Salina 2,025Topeka 7,200Wellington 585Wichita 9,400Winfield 574

Newport 2,220O wensboro 848Paducah 1,805Paris 850Richmond 294Winchester 735

Morgan.New Iberia..

186

New Orleans 34,721Shreveport 6,672

Rumford Falls 618Saco 600South Portland 975Waterville 1,725Westbrook 750

Annapolis 1,167Baltimore 56,733Cambridge 303

Abington..AdamsAgawam...Amesbury.Amherst.,

733526150926395

Andover 1,207Arlington 3,019Athol 846Attleboro 2,404Belmont 1,841Beverly 2,599Boston 96,477Braintree 1,621Bridgewater 526Brockton 8,998Brookline 10,962Cambridge 11,854Canton 300Chelmford 243Chelsea...: 3,214Chicopee 2,526Clinton 977Concord 902Danvers 1,202Dartmouth 287Dedham 1,402Dracut 150Easthampton 676Easton 154Everett 3,119Fairhaven 601FaURiver 7,103Fitchburg 3,430Framingham 1,880Franklin 676Gardner 1,244Gloucester 1,642

MARYLANDCumberland 1,338Frederick 920Frostburg 448

MASSACHUSETTS.

Grafton 241Great Barrington 263Greenfield 2,074HaverhiU 5,581Hingham 730Holyoke 5,677Hudson 761Ipswich 486Lawrence 7,280Leominster 1,576Lexington 903Lowell 9,908Ludlow 1,025Lynn 12,635Maiden 4,648Mansfield 1,495Marblehead 123Marlborough 1,336Maynard 545Medford 4,931Melrose 3,306Methuen 1,469Middleborough 929Milford 5,177Millbury 470Milton 1,469Montague 243Natick 902Needham 854New Bedford 9,387Newburyport 1,438Newton 8,507North Adams 1,770North Andover 826North Attleborough 1,766Northampton 310Northbridge 169

Hagerstown 1 821Salisbury 442

Norwood 569Orange 334Palmer 411Peabody 2,684Pittsfleld 4,680Plymouth 1,155Quincy 4,637Reading 1,129Revere 2,477Rockland 1,129Salem 4,958Saugus 346Somerville 11,942Southbridge 1,160Spencer 385Springfield 15,575Stonenam 70Stoughton 692Swampscott 1,449Taunton 2,321Uxbridge 352Wakefield 1,200Walpole 516Waltham 3,606Ware 525Watertown 410Webster 1,409Wellesley 1,462West Springfield 1,055Westborough 72Westfield 1,204Weymouth 2,002Whitman 907Winchester 1,955Winthrop 3,006Woburn 1,907Worcester 21,075

STATISTICS OF IXCOME. 181

TABLE 16.—Personal returns by cities, calendar year 1921—Continued.

Cities. Returns.Adrian 746Albion 412Alma 334Alpena 628Ann Arbor 1,884Battle Creek 4,102BayCi ty 3,494Benton Harbor 1,200Bessemer. . . . 300Cadillac 700Charlotte 275Cheboygan 206Coldwater 334Detroit I l l , 195Dowagiac. 375Escanaba 1,200Flint 6,358Grand Haven 600Grand Rapids 16,000Hamtramck 903

MICHIGAN.

Cities. Returns.Hancock 450Hastings 275Highland Park 6,123Hillsdale 390Holland 1,000Ionia 750Iron Mountain 600Ironwood 1,000Ishpeming 750Jackson 5,064Kalamazoo 5,500Lansing 5,181Laurium 200Ludington 500Manistee 500Manistique 350Marquette 1,200Menominee 675Midland 294Monroe 1,099

Cities. Returns.Mount Clemens 1,020Munising 275Muskegon 3,000•%/r i , _ T T . : _/u J _ c\c\r'

gMuskegon HeightsNegauneeNilesOwossoPetoskeyPontiac

225350975805450

2,159Port Huron 2,385

6681,3745,573800900450375600

1,177726

River Rouge..Royal OakSaginawSOosephSault Ste MarieSturgisThree RiversTraverse CityWyandotteYpsilanti

Albert LeaAustinBemidji . .BrainerdChisholmCloquetCrookstonDuluthEveleth

BiloxiClarksdaleColumbusCorinth . .Green villeGreenwood

BrookfieldCape GirardeauCarthageChillicotheClintonColumbiaDe Soto . . .FultonHannibalIndependence

789852

729361428563

11,787573

324723439260868704

565. . . 709

360200190556

. . 307173

1,450. . . . 1,080

MINNESOTA.

FaribaultFergus FallsHibbingLittle FallsMankatoMinneapolisMoorheadNew UlmOwatonna

540460

1,024

MISSISSIPPI.

Gulf portHattiesburg.JacksonLaurelMcCombMeridian

MISSOURI.

Jefferson City..JoplinKansas Ci ty . . .KirksvilleMaplewoodMarshallMexicoMoberlyNevadaPopular Bluff..

2501,155

45,012481313428

487918

1,830748794

1,875

7001,680

37,180376994400375

1,462400437

RedWing 633Rochester 1,421St. Cloud 991St. Paul 25,716South St. Paul 468Still water 486Virginia.. 1,103Willmar 505Winona 1,565

Natchez 742Pascagoula 114Tupelo 266Vicksburg 1,760YazooCity 336

St. Charles 495St. Joseph 6,220St. Louis 80,704Sedalia 1,400Springfield 1,190Trenton 500University 640Webb City 240Webster Groves 1,781

MONTANA.

Anaconda 719Billings 2,170Bozeman 555But te . . . 5,425

Beatrice 653Columbus 586Fairbury 735Fremont 1,087Grand Island 1,565

Great Falls.HavreHelenaKalispeli

NEBRASKA.

HastingsKearneyLincolnNebraska City.Norfolk

2,945706

1,856434

995536

6,142440

1,033

Lewistown 867Livingston 994Miles City 909Missoula 2,435

North Piatte 925Omaha 25,854Scottsbluff 445York 376

Reno..

NEVADA.

2,064

Berlin 1,152Claremont 702Concord 2,592Deny 405Dover. 1,129

NEW HAMPSHIRE.Franklin.KeeneLaconia...Lebanon.

4681,152540540

Manchester 7,020

Nashua 2,592Portsmouth 1,800Rochester 556Somersworth 468

182 STATISTICS OF INCOME.

TABLE 16.—Personal returns by cities, calendar year 19:21—Continued.

Cities. Returns.AsburyPark 900Atlantic City 4,100Bayonne 6,202Belleville 1,023Bloomfield 2,617Boonton 489Bound Brook 719Bridgeton 900Burlington 680Camden 9,300Cliffside Park 168Clifton 1,609Collingswood 1,200Dover 1,420East Orange Not reported.East Rutherford.. Not reported.Elizabeth 11,110Englewood 1,558FortLee 270Garfield 543Gloucester 1,300Guttenberg 370Hackensack 1,915Haddonfield 700Hammonton 290

NEW JERSEY.

Cities. Returns.Harrison 1,451Hawthorne 384Hoboken 9,065Irvington 2,681Jersey City 30,000Kearny 909Lodi 281Long Branch 855Madison 422Millville 900Montclair 5,426Morristown 2,188New Brunswick 3,817Newark 39,382North Plainneld...Not reported.Nutley 948Orange 16,170Passaic 5,185Paterson 10,155Pennsgrove 500Perth Amboy 3,044Phillipsburg 1,714Plainfield 4,462Pleasantville 100Princeton 845

Cities. Returns.Rahway 2,071RedBank 1,000Ridgefield Park. 2,017Ridgewood 459Roosevelt Not reported.Roselle 1,657Roselle Park Not reported.Rutherford. . . . 2,392Salem 590Secaucus 214Somerville 936South Amboy 499South Orange Not reported.South River 400Summit 1,429Trenton. . 11,300Union Notreported.Vineland 630Wallington 157West Hoboken Notreported.WestNewYork 2,254West Orange Not reported.Westfield 1,297Woodbury 765

NEW MEXICO.

Albuquerque 2,293Raton 811

Albany 11,175Amsterdam 3,075Auburn 2,775Batavia 895Beacon 550Binghamton 7,350Buffalo 54,720Canandaigua 640Cohoes 1,200Corning 1,525Cortland 1,350Depew 368Dunkirk 1,120Elmira 4,575Endicott 1,425Fredonia 400Freeport 1,233Fulton 1,050Geneva 1,280Glen Cove 632Glens Falls 1,425Gloversville 1,425Hastings-upon-Hudson... Not

reported.Haverstraw 375Hempstead 1,313Herkamer 750Hornell 1,840Hudson 770Hudson Falls 400Ilion 975Ithaca 2,025

Roswell.,

NEW YORK.

420

Asheville 2,600Burlington 375Charlotte 4,655Concord 335Durham 1,490Elizabeth City 450Fayetteville 600Gastonia 610Goldsboro 515

Bismarck 840Devils Lake 480

Jamestown 3,750Johnson City 1,350Johnstown 675Kingston 1,875Lacka wanna 600Lancaster 487Little Falls 900Lockport 1,900Malone 750Mamaroneck 600Massena 300Mechanicsville 975Medina 465Middletown 1,650Mount Vernon 4,950NewRochelle 3,825New York City 691,038

Bronx Borough.Brooklyn Borough.Manhattan Borough.Queens Borough.Richmond Borough.

Newark 487Newburgh 2,400Niagara Falls 5,550North Tarrytown 950North Tonawanda 1,125Norwich 900Ogdensburg 825Olean 2,530Oneida 1,125Oneonta 1,650

NORTH CAROLINA

Greensboro 2,770Greenville 340Henderson 410Hickory 290High Point 670Kinston 490Lexington 270NewBern 585Raleigh 2,325

NORTH DAKOTA.

Fargo 3,280Grand Forks 1,560

Santa Fe 419

Ossining 1,125Oswego 1,650PeeksMll 1,300Plattsburg 750Port Chester 1,350PortJervis 1,125Poughkeepsie 2,950Rensselaer 1,125Rochester 31,527Rockville Center 1,117Rome 1,350Rye 450Salamanca 1,120Saranac Lake 525Saratoga Springs 1,050Schenectady. 8,850Seneca Falls 450Solvay 525Syracuse 22,550Tarrytown... 950Tonawanda 840Troy 5,550Utica 8,550Walden 300Watertown 2,700Watervliet 1,050Waverly 450White Plains 2,600Whitehall 550Yonkers 9,150

Reidsville 230Rocky Mount 1,380Salisbury 930Statesville 370Thomasville 135Washington 360Wilmington 2,925Wilson 710Winston-Salem 3,045

Jamestown 860Minot 1,040

STATISTICS OF INCOME. 183

TABLE 16.—Personal returns by cities, calendar year 1921—Continued.

Cities. Returns.Akron 18,380Alliance 2,599Ashland 556Ashtabula.. . 2,745Athens 487Barberton 3,836Bellaire 1,088Bellefontaine 857Bellevue 673Bowling Green 343Bucyrus 932Cambridge 1,254Canton 10,020Chillicothe 1,394Cincinnati 42,159CircleviUe 278Cleveland 52,175Cleveland Heights. Not reported.Columbus 24,500Conneaut 1,157Coshocton 571Cuyahoga Falls 476Dayton 14,391Defiance 365Delaware 492Delphos 386Dennison 489Dover 642East Cleveland Not reported.East Liverpool 2,470East Palestine 572East Youngstown. Not reported.

A d a . . . . 375Ardmore 1,219BartJesville 1,688Blackwell 412Chickasha 750Gushing 618Drumright 637Durant 291El Reno 990

Astoria 1,427Baker 669Bend. . 520Corvallis 555

Allentown 5,093Altoona 6,105Ambridge 938Archbald 136Arnold 414Ashland. 450Ashley 404Avalon 825Bangor 263Beaver Falls 1,538Bellevue 2,400Berwick 479Bethlehem 250Blakely 22Bloomsburg 415Braddock 3,225Bradford 1,914Bristol 322Butler 1,988Canonsburg 900Carbondale 1,469Carlisle- 631Carnegie 1,164Carrick Not reported.Chambersburg 788Charieroi 1,050Chester 2,980Clairton 564Clearfield 750Coaldale 270Coatesville 529Columbia 712Connellsville 1,725Conshohocken 708

OHIO.Cities. Returns.

Elyria 4,193Findlay 1,173Fostoria 580Fremont 815Galion 657Gallipolis 115Girard 1,267Greenville 432Hamilton 2,847Ironton 707Jackson 114Kenmore 672Kent 1,293Kenton 450Lakewood 5,175Lancaster 1,145Lima 3,058Logan. 348Lorain 5,767Mansfield 2,398Marietta 1,170Marion 1,877Martins Ferry. 807Massillon 1,687Middletown 1,755Mount Vernon 463Nelsonville 416New Philadelphia 678Newark 1,400Niles 856Norwalk 569Norwood 3,210

OKLAHOMA.Enid 1,575Guthrie 619Henryetta 638Hugo 375Lawton <J00McAlester 663Miami 300Muskogee 2,925Norman 291

Cities, Returns.Painesville 2,123Piqua.. 838Portsmouth 2,385Ravenna 622St.Bernard 530St.Marys 214Salem 608Sandusky 2,247Shelby 370Sidney 492Springfield 4,329Steubenville 4,653Struthers 1,312Tiffin 883Toledo 21,789Troy 565Uhrichsville 628Urbana 509VanWert 608Wapakoneta 263Warren 1,472Washington Court House 538WeUston 148Wellsville 456West Park Not reported.Wilmington 311Wooster 1,429Xenia 611Youngstowa °.6,050ZanesviUe 2,300

Oklahoma CityOkmulgeePawhuskaPicherPonca CitySapulpaShawneeTulsa 10J425Vinita 225

10,22.2M001,000

113768

1,2751,050

OREGON.Eugene 1,132La Grande 942Medford 564Oregon City 679

PENNSYLVANIA.

i Coraopolis 975! Corry 450

Crafton 2,025Danville 183Darby 820Dickson City 149Donora- 675Dormant Not reported.Dorraneeton 227DuBois 1,425Dunmore 899Duquesne 900Duryea .- 165East Conemaugh 450East Pittsburgh 750Easton 4,403Edwardsville 238EllwoodCity 675Erie 8,850Etna 600Farrell 375Ford City 525Forest City 74Frackville 307Franklin 1,200Freeland 176Glassport 338Greensburg 2,325Greenville 1,350Hanover 608Harrisburg 10,230Hazleton 1,675Homestead 2,325Huntingdon 505

Pendleton 1,132Portland 36,356Salem 1,190The Dalles 725

Indiana. 750Jeannette 1,088Jersey Shore 881Johnsonburg. 450Johnstown 6,750Juniata 376Kane 750Kingston 914Kittanning 900Knoxville Not reported.Lancaster 4,640Lansford 751Larksville 185Latrobe 900Lebanon 1,250Lehighton 646Lewistown 514Lo ckHaven 648Luzerne 206McKees Rocks 1,464McKeesport 5,400MahoneyCity 877Marcus Hook 395Meadville 1,314Middletown 333Midland 150Millvale 975Milton 546Minersville 523Monessen 825Monongahela 714Mount Carmel 726Mount Oliver Not reported.Mount Pleasant... . 1,650

184 STATISTICS OF INCOME.

TABLE 16.—Personal returns by cities, calendar year 1921—Continued.

Returns.900910188

1,014

Cities.MunhallNanticokeNanty GloNew Brighton.. .Newcastle . . <950New Kensington.. Not reported.Norristown 2,589North Braddock.. Not reported.Northampton 416OilCity 2,925OldForge 146Olyphant 476Palmerton 274Parsons 271Philadelphia 164,944Phoenixville 496Pitcairn 825Pittsburgh 78,300Pittston 1,9S9Plymouth 5S3Pottstown I,0S5Pottsville 1.920Punxsutawney 900

Bristol 508Burrillville 367Central FaUs 2,189Coventry 360Cranston 2,330Cumberland 791East Providence 1,725

Anderson 706Charleston 4,847Chester 311Columbia 3,470Florence 1,111

Aberdeen 2,134Huron 1,049Lead 615

Bristol 604Chattanooga 5,908Clarksville 505Cleveland 240Columbia 490

Abilene 1,080Amarillo 2,520Austin 2,957Beaumont 4,018BeltonBonhamB r e n b a m —Brownsville.Brown wood.Bryan

PENNSYLVANIA—Continued.Cities. Returns.

Rankin N ot reported.Reading 7,540Renovo 762Ridgway 714Rochester. 750St. Clair 336St. Marys. 564Sayre 918Schuylkill Haven 352Scott'dalo. . . . 750Scranton 11,630ShamoMn 1,540Sharon 1,350Sharpsburg 900Shenandoah 918Steelton 350Stroudsburg.* 217Summit Hil l . . . 292Sunbury . . . . . . 1,461Swissvale 1,800Swoyersville 62Tamaqua 963Tarentum 1,164

RHODE ISLAND

Johnston.. 545Lincoln.- 756Newport 2,272North Providence 612Pawtucket 5,600Providence.. . . 18,840South Kingstown 402

176276224544600353

Burkburnett 1,108Childress 516Cisco 420Cleburne 944Corpus Christi 703Corsicana 886Dallas 23,892DelRio 454Denison 1,741Denton 367

Brigham..Logan

182447

Barre 1,105Bennington 908Brattleboro 922

SOUTH CAROLINA.

GaffneyGreenville.Greenwood.Newberry.Orangeburg...

1982,382323228352

Cities. Returns.Taylor 201Throop 81Titusville 788TurtleCreek 1,200Tyrone. . . . 920Uniontown 2,400Vandergrift 900Warren.. 1,425Washington 2,325Waynesboro 487WestChester 561West Hazleton Not reported.West Pittston Not reported.Wilkes-Barre 6,325Wilkmsburg 5,175Williamsport 3,912Wilmerding 600Windber 900Winton £>Woodlawn 750York 4,509

Warren 349Warwick 861West Warwick 980Westerly 772Woonsocket 3,455

RockHiU 448Spartanburg 1,496Sumter 613Union. . . 190

SOUTH DAKOTA.Mitchel l . . . . . . . 1,127 Watertown.Rapid City. 419Sioux FaUs 2,837

Yankton.952

TENNESSEE.DyersburgJacksonJohnson City.KingsportKnoxville.....

TEXAS.Eagle PassEastland...El PasoEnnisFort Worth. . . .GainesvilleGalvestonGreenville.HillsboroHoustonLaredoLongviewMe Al l en . . . . . . .McKinneyMarshallMineral Wells..Navasota . . . . . .OrangePalestineParis.

2841,817

834250

5,612

337510

8,414525

12,221487

6,177832372

21,522961431191570

1,009533210840906

Memphis 17,603Morristown 280Murfreesboro 280Nashville 11,616

Port Arthur 3,573Ranger 809SanAngelo 924San Antonio 12,780San Benito 295Sherman 1,320Sulphur Springs 220Taylor 639Temple 1,026Terrell 470Texarkana 1,045Tyler 1,012Vernon 465Victoria 518Waco 3,677Waxahachie 497Weatherford 324Wichita Falls 7,900Yoakum 568

UTAHI Ogden 3,270 I Salt Lake City..

Provo.

VERMONT

579 |12,512

Burlington 1,837Montpelier.., 740Rutland 1,659

St.Abans 1,052St.Johnsbury 579Springfield 390

STATISTICS OF INY:OME. 185

TABLE 16.—Personal returns by cities, calendar year 19:21—Continued.

Cities. Returns.Alexandria 2,630Bristol 520Charlottesville 920Clifton Forge 720Covington 385Danville 1,920Frederieksburg 380

Aberdeen 1,889Anacortes 290Bellingham 1,890Bremerton 1,458Centralia 455Everett 2,361

Bluefield 2,350Charleston 6,228Clarksburg 3,015Elkins 558Fairmont 2,736Grafton 1,196

Antigo 684Appleton 2,113Ashland 1,113Baraboo 619Beaver Dam 621Beloit 1,812Chippewa Falls 675Cudany Not reported.DePere 275EauClaire 2,076Fond du Lac 2,569GreenBay 3,251Janesville 2,120Kaukauna 357

VIRGINIA.Cities.

Hampton.Harrisonburg...Lynchburg . . .Newport NewsNorfolkPetersburg.Portsmouth

Returns... 1,360

360.. 2,880.. 2,705.. 12,320.. 1,920.. 3.340

WASHINGTON.HoquiamOlympiaPort Angeles.PuyallupSeattle.Spokane

1,227935156537

38,47513.320

WEST VIRGINIA.Huntington,KeyserMartinsburg....MorgantownMoundsvilleParkersburg

WISCONSIN.

KenoshaLa CrosseMadison —ManitowocMarinetteMarshfleldMenosha - —MenomonieMerrillMilwaukeeNeenahOshkoshPortageRacine

5, 758620890

1,866688

2,996

,970,262,452

50

WYOMING.

570600341384,912876

!,418588

1,543

Cities. Returns.Puiaski 210Richmond 16,000Roanoke 2,750South Norfolk Not reported.Staunton 640Suffolk 555Winchester 385

Tacoma 11,565Vancouver 920Walla Walla 1,956Wenatchee . . . . 1,360Yakima 2,705

Princeton. . . . . 779Weston 678Wheeling 7,376Williamson 848

Rhinelander 524Sheboygan 1,833South Milwaukee 769Stevens Point 722Stoughton 341Superior 3,531Two Rivers. 531Watertown 970Waukesha 1,213Wausau 1,704Wauwatosa 1,416WestAllis 1,533Wisconsin Rapids 648

Casper 4,234 i L a r a m i e . . . . . .Cheyenne 2,738 I Rock Springs.

1,349 j Sheridan..t.433 '

1,208