income 1917

133
TREASURY DEPARTMENT UNITED STATES INTERNAL REVENUE Statistics of Income COMPILED FROM THE RETURNS FOR 1917 UNDER THE DIRECTION OF T H E COMMISSIONER OF INTERNAL REVENUE WASHINGTON GOVERNMENT PRINTING OFFICE 1919 Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

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TREASURY DEPARTMENT

UNITED STATES INTERNAL REVENUE

Statistics of Income

COMPILED FROM THE RETURNS FOR 1917U N D E R T H E D I R E C T I O N O F T H E

COMMISSIONER OF INTERNAL REVENUE

WASHINGTONGOVERNMENT PRINTING OFFICE

1919

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C O X T E N T S .

ANALYTICAL TEXT AND STATISTICAL TABLES.Page.

OFFICIAL TRANSMITTAL. 5PERSONAL INCOME-TAX RETURNS 5

Text tab les -Simple and cumulative distribution of personal returns, calendar year

1917, by income classes. 5Number of personal returns tiled, calendar years 1917 and 1916, by

income classes 7Net income reported by personal returns, calendar years 1917 and 1916,

by income classes 7Income tax yield of personal returns, calendar years 1917 and 1916, by

income classes 7Number of personal returns, calendar years 1917 and 1916, by States

and Territories , 8Net income reported by personal returns, calendar years 1917 and 1916,

by States and Territories 9Number of personal returns and net income reported, income classes

$1,000 to $2,000, calendar year 1917, by States and Territories 10Tax yield of personal returns, calendar years 1917 and 1916, by States

and Territories 11Classification of personal returns, by sex and family relationship 12

Text table—Distribution of incomes from personal returns reportingnet incomes of $2,000 and over, calendar year 1917, by sex and familyrelationship 12

Exemption from normal tax (personal returns) 12Text table—Income exempted from normal tax, income subject to

normal tax, and corresponding percentages, personal returns report-ing net incomes of $2,000 and over, calendar year 1917 12

Service, business, and property as sources of income (personal returns). . . 12Text table—Personal incomes, calendar years 1917 and 1916, by sources. 13

Income from personal service, business, and property, by income classes(personal returns) 14

Text tab les-Income from personal service and business compared with income

from property, by income classes, net incomes of $2,000 andover, calendar year 1917 14

Distribution of personal income by sources and by income classes,calendar year 1917, showing the amounts returned expressedin percentages 15

Returns by principal sources of income (personal returns) 15Text table—Incomes from principal sources, net incomes of $2,000 and

over, calendar year 1917 15Income from business (personal returns) 16

Text table—Personal incomes from business, calendar year 1917, byindustries 16

PARTNERSHIP WAR EXCESS-PROFITS TAX 16CORPORATE INCOME-TAX RETURNS 16

Gross income, net income, and taxes (corporate returns) 17Text table—Comparing corporate income and taxes, calendar ye<rs

1917 and 1916 "..... 17Distribution of corporate income by industrial groups 18

Text table—Distribution of corporate income by industrial groups,divided into those reporting net income and those reporting no netincome, calendar year 1917. L8

Sources of income and nature of deduct ions. 19Text tables-

Distribution of corporate income, by sources of income and natureof deductions, calendar year 1917. 19

Sources of corporate incomes and nature of deductions, by indus-trial groups. shoAving amounts returned expressed in percentages,calendar year 1917 20

3

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4 CONTEXTS.

PageRETURNS OF UNDISTRIBUTED NET INCOME 20INCOME RETURNS, BY STATES 21

Combined personal and corporate income 21Text table—Returns, by States and Territories 21

FOREIGN INCOME REPORTED ON PERSONAL RETURNS 22FOREIGN INVESTMENTS IN THE UNITED STATES 22PROGRESS OF INCOME TAXATION 22STATISTICAL TABLES:

Personal income tables—Distribution of incomes by States

1. For the United States 24Distribution of incomes by classes

2. For the United States 262a. By States and Territories 72-1733. Simple and cumulative distribution for the United States 28

Sex and family relationship—Distribution by States-4. For the United States. \ 30

Sex and family relationship—Distribution by income classes5. For the United States \ 34

Distribution of income by sources and by States—6. For the United States '. 36

Distribution of income by sources and by income classes-7. For the United States.... * 40

Distribution of income by principal sources and by States-8. For the United States. 42

Distribution of income by principal sources and b> income classes—9. For the United States 44

Number of personal returns by income classes and by States andTerritories, calendar years 1917 and 1916—

10. For the United States 45Partnership returns—

11. Distribution of returns by States for the United States 52Corporate income tables—-

Distribution of income by States—12. For the United States 53

Distribution of income by industrial groups and by States for theUnited States—*

13. Agriculture and related industries 5514. Mining and quarrying 5715. Manufacturing 5916. Construction 6117. Transportation and other public utilities 6318. Trade 6519. Personal sendee 6720. Finance. 69

Income from foreign investments in the United States—21. "Returns filed by nonresident aliens and by foreign corporations 71

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o

14 1,000

2.000

2.500

3,000

4.000

5.000

6.000

7,000

a.ooo

9,000

10.000

11,000

12,000

13,000

14,000

1 15,000

20,000

Z5.000

30,000

40.000

50.000

60,000

70,000

80,000

9«tG0

100,000

150.000

200.000

250,000

300,000

. 400,000

500.000

750.000

1,000,000

1,500,000

2,000,000

3,0 OOt 000

4.000,000

5,000.000

TO 4 2,000 1

(:HAW 5R0WINC BY INCOME Cl.AS* IS. THE NUMBER OF PERSONAL RETURNS FILED FOR

TH0UJAND5

o

i2.50 0 JIJIIIIIIIIIIIIIj^3,000 j^m^^^^gm^^m^y^^^^^^^^^g^^mm^^^mm^4,000 ^mLmiiJIm^m^

5,000 im^um^^^i^^^^^^^^iyiiiiiu^^^^^"6,000

7,000 1warn8.000 i lHH^H9.000

•> 10,000 m-" n-000 HW1 1- 12,000 H F" i3.ooo p r

14,000 III,.' 15,000 H 1 1.. 20000 H H H I

" 25>oo° H P i» 30,000- W j» 40,000 • • 1» 50.000 p |» 60.000 r» 70.000 1 1

.. 80,000

" 90.000

» 100.000

* 150.000

» 200.000

« 250.000

» 500,000

- 400.000

» 500,000

~ 750.000

» 1,000.000

» 1500.000

- 2,000.000

" 3,000.000

~ 4 ,000.000

- 5.000,000

AND OVER..

r

!

«r

THt CALENDAR

S i - i * 5 &

BB• H K

TAB1E 5H0WINC TOTAL NUMBER OF

CALEKMR. YEAR EK»EI DECEMBER

INCOME CLASSt 1,000

2 0002.5003,0004,000

4,000

8,000

10,000

12,000

14,00015.00020,00025,00030.00O40,00050,00040,00070,00080,00090,000

100,000I50.0OO200.000250.000300,000400,000500,000750,000

I.OOO.OOO1,500,0002,000,0003 OOO 0004,000,000

TOTAL HVMI

TO * 2 . 0 0 0n » « « t%

3,0004,0005.00 0£ MMM

7,000

9.000

11,000

13.000

15,00 020.00025,00030,00 040,00 050,00060,00070,00080,00090,000100,000150,000200,000250,000300,000400,000JOO.OOO750,000

« 1,000,0001,500,0002,000.0003,000,000

» . * OOO AOO5,000,000

t£AR ENDED DECEMBER 3j, mi

II 1 1 1 1 1 II 1PERSONAL RETURNS FILED FOR THE

3 1 , 1 9 1 7 , WTMIVTED BY INCOME CLASIC5.

NUMBER OF RETURN*,640,756460,4 6 6356,221.374,956185,805

. 64,010

12.326

, . . . 29.696 |I6.AO610,57 112,7337,0874,54 1

2,? 2 2.

I.IAS

3 . 3 0 |

_ 703_ 342

360_ 179

22.54057JJ24cA

R OF KftSONAL RETVRii'.f FILEP J , 4 7 2 , 6 9 0

JOIKT RETVRNJ OF MUMUM AM WIVES WITIi Oft WITHOUTK F E W t r f CHILKEN, AtSO HU59AW5 WHOSE WirB,TM0U6H

WIVES MAKIN

smelt WOMI

)W6LE MEN

( JEFALATE RETURNS FROM

M,HIAt! OF tkuatti

AIL MHft.

ilHtLt WOMtM, ALLOfMEt

HK0KI CLASS * 1.000 TO * 2 . 0 0 0 HOT•Y SEX AH»

•v

THOUSANDS

FAMILT RElATIOMHir6KAMI TOTAL

HOSIAHM 20,530

1 9 9 , 2 6 3

_ . . ._ 63,580

O1STRI»UTCD

J,640,7.56f 4*72 890

? * - ; - « 5 5 - ^ •

i

FijT

ao

• II

s S

1

1

i

1[[

• 1 1 1 ? ' II_

/ i s i 1 1 1 1 s*(T» faee page 5.)

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STATISTICS OF INCOME, CALENDAR YEAR 1917.

TKEASUKY I.)EPAKTME:ST.OFFICE OF COMMISSIONER OF INTERNAL REVENUE,

Washington, />. tf., October' 2, 1919.Hon. CARTER GLASS,

Secretary of the Treasury,S I R : I have the honor to transmit the following report relating to

the statistics of income compiled from the returns of net income(personal, corporate, and partnership) for the calendar year endedDecember 31, 1917.

PERSONAL INCOME-TAX RETURNS.

Intensive study was made only with respect to those reportingincome of $2,000 or more. This limitation has saved the Bureau thelabor and cost of a critical analysis of 1,640,758 returns, the data fromwhich would have been of no practical benefit for the purposes of thestatistics.

The total number of personal returns filed for the calendar yearended December 31, 1917, was 3,472,890, reporting net incomeamounting to $13,652,383,207. These exceeded those for 1916 by3,035,854 returns and $7,353,805,587 in net income reported.

Returns reporting net income of $2,000 and over numbered1,832,132, with total net income of $11,191,246,207. The income-tax(normal tax, surtax, and war-excess profits tax) of these returnsamounted to $675,249,450. The average tax per individual was$368.56 and the average tax rate 6.03 per cent of the aggregate netincome.

The following table visualizes the distribution of the personalreturns by income classes, showing the number of returns filed, theamount oi net income, and the tax yield: also cumulative totals andrelative percentages:

Simple and cumulative distribution of personal returns, calendar year 1917, by incomeclasses (extract from Table 3).

Returns.

Income: classes.Simple

distribution.

Numberin eachclass.

Cumulativedistribution.

Cumulativepercentages.

$1,000 t o $2,000 1 1,040,758$2,000 t o $3,000 1 838,707$3,000 t o $5,000 1 560,763$5,000 to $10.000 270,666$10,000 t o $25,000 112,502$25,000 t o $50,000 j 30,391$50,000 t o $100,000 S 12,439$100,000 t o $150,000 ! 3,302$150,000 t o $300,000 ! 2.347$300,000 to $500,000 ! '559$500,000 t o $1,000,000 i 315$1,000,000 and over 141

Per cent j1 of to ta l , i

j 47.25 i24.16 !

j 16.15 j7.79 j

' 3.22 !! .87 1j - 3 5 iI . 1 0! .07 ;j . 0 2 ;! .013 ii .007 !

Overthe class

below.

3,472,8901,832,132

993,425432,662161,99649,49419,1036,6643,3621,015

156141

Under i Over j Underthe class j the class | the class

above.above.

640,479!040;310,423;

453,466:469;471,472,472;472.

below.

100.0052.7528.5912.444.651.43

.56

.21

.11

.04

.02

.007

47.2571.4187.5695.3598.5799.4499.7999.8999.9699.9899.993

100.00

Total. 3,472.890 j 100.00

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STATISTICS OF INCOME.

Simple and cumulative distribution of personal returns, calendar year 1917, by incomeclasses (extract from Table 3)—Continued.

Income classes.

$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...8100,000 to $150,000..$150,000 to $300.000..$300,000 to $500,000.$500,000 to .$1,000,000.$1,000,000 and over..

Net income.

Simpledistribution. Cumulative distribution.

Amount ineach class.

$2,4*>12, 0642; 115;1,827,1,087,1,042,816,400,474209214;300,

137,000977,328804,G01508,088105,619320' 083894,335492,040651,900904,969031,270835,914

Percent

of total.

18.0415.1215.5013.3912.367.636.202.933.481.541.572.24

Over the classbelow.

$13,652,11,191'9,126,7,010,5,182,3,495.2,453,1,606,1,200,731,521,300,

383,207240,207268,879404.278846', 190730,571410,488516,153024,113372,153407.184835)914

Under the classabove.

$2,461,4,520,6,641,8,46910,15611,198;12,045,12,446,12,92i;13,130,13,345,13,052,

137,000114,328978,929487,017652,636972,719867,054359,094011,054916,023547,293383,207

Cumulativepercentages.

Overthe

classbelow.

100.0081.9666.8451.3437.9525.5917.9611.768.835.353.812.24

Underthe

classabove.

Total i 13,652,383.207 \ 100.00 !

18.0433.1648.6662.0574.4182.0488.2491.1794.6596.1997.76

100.00

Tax (income tax, surtax, and war excess-profits tax).

Income classes.Simple

distribution.

Amount ineach class

$1,000 to $2,000 ; (i)§2,000 to $3.000 1 $9,097,378$3,000 to $5,000 IS, 2S3,457$5,000 to 810,000 : 44,066,389$10,000 to $25,000 s 80,695,149S25.000 to $50,000 ! 76,593,344$50,000 to $100,000 : 85,027,556$100,000 to SI50,000 ! 55, 766,236$150,000 to $300,000 1 86, 718,157$300,000 to $500,000 \ 50,227,598$500,000 to $1,000,000 1 59.349,187$1,000,000 and over,.., i 109,424,999

! 675,249,450

Per centof total.

1.342.716. 5312.2511.3412.588.2612.857.148.7916.21

100.00

Cumulative distribution.

Over tireclass below.

0)8675,249,450666,152,072647,868,615603,802,226523,107,077446,513,733301,486,177305,719,941219,001,784168,774,186109,424,999

Under theclass above.

C1)$9.097,37827) 380.83571,447;224

152,142,373228,735,717313,763,273369,529,509456,247,666506,475,264565,824,451675,249,450

Cumulativepercentages.

Over j Underthe class i the class

below. ! above.

100.0098.6695.9589.4277.1765.8353.2544.9932.1425.0016.21

1.344.05

10.5822.8334.1746. 7555.0167.8675.0083.79

100.00

1 No tabulation was made of the tax returned by incomes under $2,000

COMPARATIVE TABLES, PERSONAL RETURNS, CALENDAR YEARS 1917AND 1916.

The following comparative tables show, by income classes and byStates, the number of returns filed, the total net income reported,and the tax yield. Among the outstanding features of these tablesare the increases for 1917 in the number of returns and total net in-come reported in the smaller income classes, and the falling off in thelarger income classes.

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STATISTICS OF INCOME. 7

.Sti.rn.ber of personal returns filed, calendar years 1917 and 1916, by income classes.

_ ^ ...___„ . . . . . . . . .

Increase (-i ) orInvomo 1917 1016

•"S^OO'l

510 IK)Oo S2"),000(i *">o Wo"<> s i ( K ) 0 0 0

> *r»o,ow>

I 610v,'s"if>0

270112

I,12

>

, 572

7 >v

70776 3(>M>

>O2•!91

H*»•{02> J7

>")9>1 "i1 li

VIO

157,

r>o^02\,10j2

1 w

119353^M)7 ' 'J52()()(,

1 a7Hi76

2(>t>

0 ,6

1 6-10.758Sd8' 707103,614120,11331,622ft'. 6571'. 987

40290

1556105

r 3 03"). 851

. , ' . " l u t j i j i o i u n i i n »i > o u t a i i i i k i i ' i r> I i t u l u m s f ' o i u h u > b u i i K l j u I U ' i n r o m o s

Net reported by pa\sonal rtturnv (ahndtu yans UJli and Htlhs by weonu ch

Iri( t a >( ( I ) or

o,m oIO.KK)SIOOOfHo'25,000^2i,(K)0*n?;50;000>"tO,OOJ)'oSlOOOOOSIOO(0«JO t c M50,000Sl 'AOO^^OOOOO

1 000,000

o ^100,000oM,(X.OOOO

\

T.2, 161,137,0002 064 977,32s2 115,861,601l,827,50s,08S1 687.165,6l<>1.012, 520.085

M6.891, 33")MM) 102.010\"i 1 6')1 960209,901,%lJ214,6 51,270506,8 5") 911

13 6.;2 3,207

!>( fo?mnv fl on I

%21 669 0151,037,217,9771,235.015,7 v ,

822 061 6..s722 7M5 171

271.9^8,017256 771,325101.203,014

') 2 8 577.620

*2, ll>l,H7,0002, Oh 1,977,328

' 1, l«»l 195,5864 7<'0,2'i0.111J 4. ,2 149,833

2'9 h58,425121 098,861

1 * 156,72251 207,44662.03 3,04812,110,055

1 ".7.427,730

7. 573 805,587

of *hc mn>>i>oi of H 1 tun^ file <i -uul ' he o m>i nicoitu

Income tax. yield of personal returns, calendar years 1917 and 1916, by income classes.

Income classes. 1916 Increase.'

12,000 to$3,000....$3,000 to $5,000....-15,000 10 810,000...$10,000 to $25,000..$25,000 to $50,000..

$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 . . .

$9,097,18,283,44,066,80,695,76,593,85,027,55,766,86,718,50,227,59,349,109,424,

378457389149 |344 !556 !236 !157 1598 !187 i999 i

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

Total. . . | 675,249,450 173,386,694

17,37,69,64,68,43,62,3238,57,

097,37S507,653765,206058,135990,663728,969342,755710,890276,188447,276937,643

501,862,756

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8 STATISTICS OF INCOME.

Number of personal nturns, calendar years 1917 and 1910, by States and Territories.

States and Territories.

Alabama.AlaskaArizona..ArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaine..MarylandMassachusetts.MichiganMinnesotaMississippiMissouriMontanaNebraskaNevada..New Hampshire.New JerseyNew MexicoNew YorkNorth Carolina..North Dakota . . .Ohio.OklahomaOregonPennsylvania...Rhode Island.. .South Carolina.South Dakota. .TennesseeTexasUtahVermontVirginiaWashingtonWest Virginia..WisconsinWyoming

1917

21,8444,570

12,26417,839

182,232JO, 627(54,4728,032

29,73715,33638,2523,131

16,414319,49785,021114,97063,06534,69232,31717,11260,954156,111111,56280,00915,38291.60828,64682,4726,62310,809134,96011,616489,08922,97720,941190,27348,75825,071

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

37,95156,32228,28170,5547,663

1916 | Increase.

Total 13,472,890

2,097243 I994

2,25521,2084.4359,7131,3466,8081,7793,4441,144

75637,5257,0048,4974,2903,8874,5172,8239,67432,29111,4487,5561,44012,9561,8014,286364

1,73519,701

81393,1552,2071,17621,7742,5392,80040,2893,7451,204971

4,41410,5141,2591,1004,1905,3602,5758,261673

2 437,036

19,7474,327li;27015,584161,02436,19254,7596,68622,92913,55734,8081,98715,658281,97278,017106,47358,77530,80527,80014,28951,280123,820100,11472,45313.94278,65226,84578,18f6,2599,074

115,25910,803395,93420,77019,765168,49946,21922,271287,88220,18221,11738,68327,03784,90213,3776,15833,76150,96225,70662,2936,990

3,035,854

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

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STATISTICS OF INCOME. 9

N<t invoiiu- reported by personal ret term, calendar y<ars 1917 and 1916, by States andTerritories.

ts and Territories I ne resist1..

Alabama .$60,209,562 ;Alaska 6> 508,506 |Arizona 31,954,008 1Arkansas 58,498,287 ICalifornia 501,451,546Colorado 108,657,875Connecticut 199,926,724Delaware 50,597,170 jDistrict of Columbia 82,375,392 jFlorida 45,319,9% [Georgia ' 116,171,112 IHawaii 21,524,255 iIdaho 33,835,514 |Illinois 863,784,600 !Indiana 202,595,926 [Iowa | %% 068,861 !

161,275,002 f102,899,24-1 I115,896;180 (55,115,710 I

208,011,789 |(501,311,502 !

302,002,41022.3,995,60:552,550,713

.300, 300,18759,292,992

202,728,89510,963,31635,742,296

421,757,42420,892,721

2,439,736,14809,649,13149,053,723

598,090,922139,660,85866,587,023

1,110,800,29393,663,06955,375,84985,434, ,86091,993,540

296,541,837 |33.877,446 |24^815,804

103,861,359 |126,775,115 [S6,279,550 j

175,150,253 |24,684,103

Total. i 211,191,246,207Net income ($1,000 to 12,000; ] * 2,461,137,000

. Grand total I 13,652, -3S3,207

KansavSKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew Hampshire..New JerseyNew MexicoNew YorkNorth Carolina...North DakotaOhio.OklahomaOregonPennsylvaniaRhode" IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

$18,469,0101,878,41911,777,24117,683,678

228,324,945 J53,854,130 i133,858,341 I57,798,410 !07,334,621 117,401,202 !32,992,965 !20,362,022 j7,927,064 j

484,290,83374,637,683 {65,604,874 I39,038,465 j38,506,976 i51,274,633 |30,435,945 j121,009,054 !474,292,762 I162,533,104 !93,201,384 j14,831,796 I147,069,30319,467,01936,559,6072,799,775 j19,557,542 |

254,068,8807,486,732

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

318,822,51166,811,46224,968,572

043,243,991ivi, 257,1639,882,9477,474,252

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

$41,740,5524,630,08720,176,76740,814,609273,126,60154,803,74566,068,38317,201,23415,040,77127,918,79483,178,1471,162,23325,908,450

379,493,767127,958,243189,463,987121,636,5376-4,392,26864,621,54724,679,76587,002,735127,018,740139,469,306130,794,21lJ37,718,917

159,230,88439,825,973

166,169,2888,163,541

16,184,754107,688,54413,405,989

516^871,49744,823,80539,834,60S279,268,41172,849,39641,618,451407,556,30228,405,90045,492,90277,960,60s52,125,865183,263,801)19,596,24010,186,84961,644,89577,077,86*56,108,74187,535,65818,160,310

Decrease.Net incomes $2,000 and over.Net incomes $3,000 and over.See following table for distribution of returns and net income of income class SI,000 to $2,000, by S

d Territories.

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10 STATISTICS OV INCOME.

Numb i<tr of personal returns and net incomes reported, income classes $1,000 to $2,000,calendar year 1917, by States and Territories.

States and Territories.

A labaniaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaOeorgiaHawaiiIdahoIllinoisTndiauafowaKansasKentuckyLouisianaMaine...MarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew York.North CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode' IslandSouth CarolinaSouth DakotaTennesseeTexas :UtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Total

Numb r ofreturns.

8,8662,6945,1216,532

87,43819,46432,8403,908

14,655(5,039

14,403243

8,420170,78439, U354,81027,25614,618 |12,302 I7,890 j

30,281 '77,467 f57,215 |34,343

6,142 I37,151 i14,610 132,8403,6404,734

66,1907,168

222,8669,7148,120

94,87720,72712,106

166,66812311

Net income.

$13,299,0004,041,0007,681,5009,798,000

131,157,00029,196,00049,260,0005,862,000

21,982,5009,058,500

21,604,500364,500

12,630,000256,176,00058,669,50082,215,00040,884,00021,927,00018,453,00011,835,00045,421,500

116,200,50085,822,50051,514,5009,213,000

55,726,50021,915,00049,260,0005,460,0007,101,000

99,285,00010,752,000

334,299,00014,571,00012,180,000

142,315,50031,090,50018,159,000

250,002,0001846650012,311

10,36116,24013,31435,8377,4453,15017,88128,63513,18835,3602,781

1,640,758

18,466,50015,541,50024,360,00019,971,00053,755,50011,167,5004,725,0©026,821,50042,952,50019,782,00053,040,0004,171,500

12,461,137,000

1 Determined on basis of number of returns filed and average net income.

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STATISTICS OF INCOME. 1 1

Tar yield of personal returns, calendar years 1917 and 1916, by States and Territories,

States and Territories. 1917

Alaska.Arizona..Arkansas

t {cnt

Alabama \ $1,936,A l a s k a 1 0 6 ,

068,1,783,

10 489,4,992,

10,270,9,311,4,301,1,525,3,107,l 172.

756',47,412,5,591,4,903,3,158,2,798,4,815,2,389,

12078

DMri*'t of Columbia..F3 >rida

ffav-'iiii.Idoli -I Hinoi*In.lianaI ownK tin-asKentuckyL'Hii>«it:nnMaiiu-M aryiand I 12) 078)Ma*s:ichusetf •* | 43,711,MicMpan '• 14,592,

Mi-^o'iri.

Xfuv H aXow TfT

\<n\ York

Norih«>h\o

2, l«»j, Mm10.512. \W

f . <>»>(>, 1 2 2L»0.->, 9 0 8

i . ??) :?lhL>"i, I) > I, 701

X, 1 ,\% 7S177, M) t. S35

jO71iYnn^ h -dhl,\lhn ip Island>o:ith f arolina. 1,713,335Soulh I>ako'a I,oio, 552Tennessee 2,662,3ss

vennoii (..!.!.!."!!!.!.!.!.!.!.!.!.!. 1.!!!.!. 1....".!.!.!.! 1' \W, w>^N'irciiiia -», 752,251Washington 4,091,267West Virginia 3,172,721Wisconsin 1,360, W2Wyoming MO, 061 ,

1916

$175,98917,022

191,519157,513

3,595,636 !1,055,7582,824,840 !3,695,605 i1,068,644 |

322,636 1378,062 t366,802 (

140,49610,947,250 i1,165,961 1

518,845 i555,943 |384,497 i778,693 •371,367 i

2,405,523 ;10,892,685 !3,340,682 |1.553,282'195,054

2,373.327304^418 ,347,778 (

is;505 i258,173 I

5,545,23183, 935

77,970,521560,97066,344

7,722^ 3064.347,797'337,051

17,612,7391,915,104

77,19848,563

413^ 0782,643.697

167)688365,004593,304776,470416,386

1,253,25767,510

Total * 675,249,450 173,386,694

Increase.

$1,760,22289,076

777,0451,625,997

15,894,1523,936,4977,445,7755,616,1673,232,8921,202,4952,729,692

805,623615,792

36,465,2504,425,6024,384,3524,602,7172,413,9814,036,3422,018,3749,673,419

32,819,29811,252,2776.462,89-'1)900,7528,139,1101,099,4954,612,344187,403

1,212,14319,509,530

558,931171,608,9012,090,534790,130

23,267,3481,129,4992,841,73060,192,0966,768,9701,636,137961,989

2,249,31010,448,9701,123,25s1,063,0643,158,9473)317,7972,756,33S4,112,935743,154

501,862,756

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

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12 STATISTICS OF INCOME.

CLASSIFICATION OF PERSONAL RETURNS, BY SEX AND FAMILY RELA-TIONSHIP.

In studying the nature of the returns in connection with the specificpersonal exemptions provided by the income-tax law, a distributionof the returns was made according to the status of family relation-ship, a r6sum6 of which is given in the table below:

Distribution of income from personal returns reporting net incomes of $2,000 and over,calendar year 1917, by sex and family relationship.—(Summary from Tables 4 and 5.)

Distribution.

Total.

Returns.

Number. Per centof total.

Net income,.

Per centof total.

Joint returns of husbands and wives, with or with- iout dependent children, and of husbands whose !wives, though living with them, Died separate ireturns \

Wives making separate returns from husbands ISingle men, heads of families \Single women, heads of families |Single men, all other !Single women, all other !

150,72320,530 i72,668 ;25,368 |109.263 !63,580 |

882,132 |

79.181.133.981.3910.853.47

100.00

*8,

1>

u,

390,968, 851307,045,768412,096,152174,811,281349,784,238556,539,917

191,246,207

74. 982.743. m1.5712.064.97

100.00

EXEMPTIONS FROM NORMAL TAX (PERSONAL RETURNS).

The amount of net income relieved from normal tax through thedeductions on account of personal exemptions, dividends, contri-butions, and war excess-profits tax is shown in the following table:

Income exempted from normal tax, income subject to normal tax, arid correspondingpercentages, personal returns reporting net incomes of $2,000 and over, calendar year1917.

Distribution.

Exemptions:Personal exemptionDividendsContributionsWar excess profits tax.

Total exemptionsNet income subject to normal tax.

$3,773,079,8002,848,842,499245,080,088101,249,781

6,968,252,1684,222,994,039

Total net income returned (class $2,000 and over) 11,191,246,207

Per centof total

net income.

33.7225.462.19.90

62.2737.73

100.00

SERVICE, BUSINESS, AND PROPERTY AS SOURCES OF INCOME (PER-

SONAL R E T U R N S ) .

The income-producing factors in the United States in so far asthey are reflected by the personal returns of net income are exhib-ited in the following table, which shows both for 1917 and 1916 theaggregate amounts reported under the two main divisions, "Incomefrom personal service' and "Income from property/7

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STATISTICS OF INCOME. 1 3

Of especial interest is the proportion from each source and thevariations in the amounts reported by each source between 1917 and1916.

Personal income, calendar years 1917 and lVlf>, by sources.

Distribution.Amount.

Per centI ofj totalI income.

Per cent iof !

total |income, j

Incmw.

I ncome from personal service: !Salaries, wages, commissions, , i

bonuses, directors' fees, mo..1 $H.ws, 437,902 jBusiness, trade, commerce, •

partnership, farming, andprofits from sales of real es-tate, stocks, bonds, and ;other property 3.958,070,02$

30.21 $1, 178.3-M, 372 17. 70 j §2,170,091,530

32.77

Total ! 7,607,107,930 i 62.98

«4.343,399 5.07

3,010,401,924 36.06

Income from property:Rents and royaltiesInterest on bonds, notes, etc.,

including fiduciaries andforeign sources

Dividends

Total.

Total incomess general deductions..

4,488,751,296

643,802,057

53.76

7.71

948,265,104

3,118,356,634

40,540,742

2,

4,

12,

936,715,456 i848,842,499 !

469,

077,885,

901,354 j

009,284 |763,077 i

23.'

37.

100.7.

76 !59

02 1

00 |33;

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

3,

2

861,

349,051,

150,

901,324,

687

983363

1225

9459

46.24

10024

0057

U44,712,

608,

3,727,1,165,

163,949373,874

750,667

107,301561,286

Total net income ;211,191,246,207 \ 92.67 ! 3 6.298,577,620 ! 75.43 j 4,892,668,587

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

In the study of the above table it should be observed that in 1917the figures represent net amounts, the gross income having beenreduced by the deductions applicable to each source. The item^General deductions" represents such other deductions as were notchargeable to any of the sources of income and includes interest onpersonal indebtedness, taxes on dwellings and personal property,and other taxes not reported elsewhere; also other miscellaneousdeductions, not including contributions. The amounts shown for1916 represent gross income, the general deductions not having beenallocated to the several sources.

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14 STATISTICS OF IK COME.

INCOME FROM PERSONAL SERVICE, BUSINESS, AND PROPERTY BYINCOME CLASSES (PERSONAL RETURNS).

A further distribution of income from personal service and business,and income from property is shown by income classes in the succeed-ing table. This table also shows by percentages the proportion fromeach source.

Income from personal service and business com pared with income from property, by incomclasses, net incomes of $2,000 and over, calendar year 1917.-—(Summary from Table 7).

Income classes.

$2,000 to $4,000$4,000 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

Grand total..

income lrompersonal

service andbusiness.

251,585,664698,322,857373,534,184792,379,172550,799,694253,927,860141,503,04791,091,074

143,414,68276,627,98850,444,55026,759;00566,243,49750,548,08810,372,25114,663,59114,890,726

7,607,107,930

Per centof totalincomein eachclass.

87.5778.0170.3956.6346.9742.0437.5535.7034.2032.4930.6826.6229.7321.6611.9524.517.98

Income fromproperty.

62.98

$461,601,111196,797,887577,832,525606,946,607621,849,074350,030,430235.368,182164,073,878275,870,023159,237,481113,973,66773,756,466156,527,575182,794; 26476,367,25045,145,208171,729,726

4,469,901,354

Per centof totalincomein eachclass.

12.4321.9929.6143.3753.0357.9662.4564.3065.7967.5169.3273.3870.2678.3488.0475.4892.01

37.02

Total income.

$3,713,895,

1,951,1,399,1,172,603,376,255,419,235,164,100222,233,86,59,186

186,775120,744366,709325,779648,768958,290871,229164,952284,705865,469418,217515,471771,072342,352739,501808,799620,452

12,077,009,284

Income classes. Generaldeductions.

$2,000 to $4,000$4,000 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 $1,500,000..$ 1,500,0001 o $2,000,000.$2,000,000 and over

: : : i

Grand total.

$360,921,58866)544,002123,858,62187,033,29770,755,56240,183,23421,215,56612.101,32218,792,66511,883,1597,286.9146,977; 12412,866,10318,711,0826,325,9523,521,85516,485,031

885,763,077

Per centof totalincomein eachclass.

Total notincome.

9.727.436.356.216.036.655.63 I4.86 !4.485.044.436.945. 788.027.295.898.83

7.33

$3,352,828:

1,827!"1,312^l,10i;563,355;242;400,223,157,93,

209,214,80,56,170,

265,187576,742508,088292,482893,206775,056655,663763,630492,040982,310131,303538,347904,969631,270413,549286,944135,421

11,191,246,207

Per centof totalincomein eachclass.

90.2892.5793.6593.7893.9793.3493.3795.1495.5294.9695.57lJ3.0694.2291.9892.7194.1191.16

92.67

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STATISTICS OF INCOME. 15

An interpretation of Table 7, to show in percentages the distribu-tion of personal incomes hj sources, is given in the succeeding table:

Distribution of personal income by sources and by income classes, calendar year iut7,showing the amounts returned, expressed in percentages.

Income classes.

$2,000 to $4,000$4,000 to $5,00035,000 to $10,000$10,000 to $20,000$20,000 to 340,000.$40,000 to $60,(300$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 $1,500,00031,500,000 to $2,000,000$2,000,000 a n d over

ft rand total.

Profitsfrom

sales ofreal

estate,stocks,

andbonds.

1.982.972.712.962.932.833.153.023.143.582.823.2S3.682.471.594.902.69

2.63

Rentsand

royal-ties.

7.557.056.485.594.423.713.303.182.682.722.702.502.512.051.57

.732.28

5.67

Divi-dends.

_. .

3.547.76

14.3227.3037.2843.4847.4248.8950.7751.4253.3556.4853.7962.1171.0062.9475.35

23.59

Interestand

invest-ment

income.

1.357.198.81

10.4911.2910.7711.7212.2312.3513.3613.2314.3913.9614.1715.4811.8214.36

7.76

Totalincome

100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00100.00

100.00

RETURNS BY PRINCIPAL SOURCES OF INCOME (PERSONAL RETURNS).

Data as to the composition of personal returns reporting net in-comes of $2,000 and over, viewed as to the predominating sourcesof income, are given below.

Income from principal sources, net incomes of $2,000 and over, calendar year ID 17.---(Summary from Table 8.)

Principal sources of income. j Number ofreturns.

Salaries and wages 789,992Business 710,357Property | 331,783

Amount of in-come from thissource on these

returns.

§2,956,270,7773,340,050,3442,876,203,565

Amount of in-come from this

source on allreturns.

•S3,648,437,9023,958,670,0284,469,901,354

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16 STATISTICS OF INCOME.

INCOME FROM BUSINESS (PERSONAL RETURNS).

Statistics relative to business operations netting $2,000 and overwere compiled and are shown in summary form in the followingtable. These data represent only such amounts reported by indi-viduals as were derived from business operations and do not neces-sarily indicate the principal occupations of, or the total incomesreported by, the persons making the returns.

Personal incomes from- business, calendar year 19.17, by industries.

Industries.

Agriculture and animal husbandryMiningManufacturing and mechanical industries..Construction, planning, and supervising,

excavating, equipping, and installing,wrecking, raising, and moving, etc

Public utilities—Water and rail transporta-tion and related services

Trade, wholesale and retailPersonal service, domestic service, amuse-

ments, and professional serviceFinance—Banks and related businessCombinations—Individuals engaged in

business falling in two or more principaldivisions

Special cases—Individuals whose businesswas not sufficiently defined to be classedbv principal divisions

Total

Number ofreturns.

251,8381,882

22,850

12, 791

6,843134,862

111,2073,065

33,738

33,453

612,529

(Iross sales.

$1,622,907,75945,750,072

1,271,122,965

349,592,997

196,283.5386,026,670;809

1,198,130,773114,246,119

1,132,193,168

532,460,268

12,489,359,068

Businessexpense.

§816,743,80231,851,806

1,126,880,453

290,204,435

166,758,9115, 262,829,124

716,052,86094,607,003

943,457,328

388,527,513

9,837,913,235

Net income.

$806,163,95713,898,866

144,242,512

59,388,562

29,524,627763,841,685

482,077,91319,639,116

188, 735,840

143,932,755

2,651,445,833

PARTNERSHIP WAR EXCESS-PROFITS TAX.

The revenue act of 1917 provides that in addition to the taxesunder existing law and under this act, there shall be levied, assessed,collected, and paid for each taxable year upon the income of everycorporation, partnership, or individual, a tax known as WSLT excess-profits tax. This is the first income tax specifically assessed on theincome of partnerships as such. Previously the income of partner-ships was taxed only as reported in the returns of net income ofthe individual partners.

There were 31,701 partnership war excess-profits tax returns filed,showing total tax of $103,887,984. (Table 11.)

CORPORATE INCOME-TAX RETURNS.

Corporate income-tax returns for the calendar year 1917, num-bered 351,426. Of these 232,079 reported net income aggregating$10,730,360,211, producing income tax amounting to $503,698,029,war excess-profits tax of $1,638,747,740, total, $2,142,445,769. Forthe calendar year 1916, the returns numbered 341,253,of which 206,-984 reported net income amounting to $8,765,908,984, yielding atax of $171,805,150. The inciease over 1916, was 10,173 in totalnumber of returns, 25,095 in the number of returns reporting netincome, $1,964,451,227 in net income and $1,970,640,619 in taxes.

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STATISTICS OF INCOME. 17

CROSS INCOME^ NET INCOME, AND TAXES (CORPORATE RETURNS).

The great inflation in prices experienced in 1917, and its corre-sponding effect on business turnover, is forcibly brought to theattention in the accompanying table, in which the corporate incomereturned for 1917 and 1916 is compared.

Comparing corporate income and taxes, calendar years 1911 and 1916.

1 l - ii . | ; General deductions. I; Per : j

; Number! cent of j j— — - ~ r -J-; ofcorpo-j total | (truss income. ! ' Ratio '

Net income.

rations. ! mini- )bcr. Amount. j to gross! Amount.

1 income.!

Corporations report- • •ing net income:

total for 1917.... 232,079 iTotal for 1916....

Increase for1917

Ratiotototal for 1916 |(percent) j

66206,984 61

Per ct.1327

25,095 ;

• Virct. j•179,540,001,891 i.$6S,809,644.6SO ; 87 ($10,730,360,21132,531,096,969 i 23,765,187:985 ' 73 ! 8,765,908,984

i ' ' • i 1 i _j '

47,00S,w07.022 ; 45 .0 \ \ , 156,695 ; 1 1,964,451,227 I

Ratioto grossincome.

I l l I S O '• 22

Corporations report- I jinsr no net income: (

Total for 1917.... 119,."17Total for 1916....| 134;269

Increase for !1917 214,922

Ratio to total for 1916;(percent) j . . . . . . .

?"> 153 231,312 ' M.782 SU.K71 112 1 $629,607,5622 796 5H.010 ' J. t~>3 13S, H7 1 2 3 ' i 656,904,411

2 r/- 700 2)^ ' 2 J2> M)J 117 ' . 2 27,296,849

(irand total for 1917. .i 351,426(hand total for 1916..; 341,253

100 '*S4.093,2i'). 203 '$74,592, ISb,531100 35,327,631,01) 27,218,026 412

Increase for j1917 j

Ratio to grand total ifor 1916 (percent)...

10,173 j

^10,730,360,211 I 138,765,908,884 i 25

49,365,608,18s i 47,373,860,112 i 1,964,451.227 1! | ' i

140 i 174 !,- 22!

Income tax. War excessprofits tax.

Corporations reporting net income:Total for 1917 ..! $503,698,029~ ** — 171,805,150Total for 1916

331,892,879193

Increase for 1917Ratio to total for 1916 (per cent)

Grand total for 1917 j 503,698,029Grand total for 1916 171,805,150

$1,638,747,740

Increase for 1917 j 331,892,879Ratio to grand total for 1916 (per cent) I 193

1,638,747,740

Total tax.

Amount.Ratio Ratio

togross

income.

I Per ct.$2,142,445,769 3

171,805,150 .53

1,970,640,6191,147

2,142,445,769! 3171,805,150 i .49

tonet

Per ct.202

202

1,970,640,619 I1,147 !

i Deficit. decrease.

140190—19-

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18 STATISTICS OF INCOME.

DISTRIBUTION OF CORPORATE INCOME BY INDUSTRIAL GROUPS.

The following table shows the returns of corporations distributedby industrial groups and divided into those reporting net income andthose reporting no net income.

Distribution of corporate, income by industrial groups, divided into those reporting //,< /income and those reporting no net income, calendar year 1917.

Industrial groups.

Agriculture and relatedindustries

Mining and quarrying ..ManufacturingConstructionTransportation and

other public utilities.TradePersonal serviceFinanceInactive concerns and

concerns whoso, busi-ness was not defined..

Totalnumberof cor-

porationsreporting.

9,66012,94979,64210,743

26, 44291,05718,59468,362

33,977

Corporations showing net income.

Number.

Per centof totalnumberoi" cor-

porations' reporting

in eachgroup.

Total | 351,426

5,6336,371

58,7887,073

18,673 i72,947 j12,160 !49,165 j

1,269 I

58.3149.2073. 8165. 84

70. 6280.1165.4071.92

3. 73 i

Gross income.

S673,441,0243,686,300,228

40,437,716,8981,252,798,052

8,111,268,81719,804,255,613

957,612,5424,597,751,999

18,859,718

232,079 > 66.04 | 79,540,004,891

Totaldeductions.

$575,576,3982,737,883,616

34,701,711,2631,127,981,867

6,807,444,81318,323,194,833

887,831,8943,634,891,806

13,128,190

Net income.

$97,864,626948,416,612

5,736,005,635124,816,185

1,303,824,0041,481,060,780

69,780.648962,860,193

5,731,528

68,809,644,680 10,730,360,211

Corporation showing net income.

Industrial groups. i! Income tax.

Agriculture and related industriesMining and quarryingManufacturingConstructionTransportation and other public utilitiesTradePersonal serviceFinanceInactive concorns and concerns whose busi-

ness was not defined

Total..

War excessprofits tax- Total tax.

$4,494,22013,791,458

263,058,008 ,5,334,9(i5

tHi, 597,817 !(>S, 695,143 [3,507,094 '

17,913,264

306,060

503,698,029

516,382,345168,573,561

1,003,902,47224,390,25500,450,199 |

250,152,243 j<»',962,977 |

41,766.797 j

166,891 |

$20,876,565212,365,019

1,326,960,48029,725,220

127,048,016324,847,38610,470,07189,680,061

472,951

1,038,747,740 2,142,445,769

Per centof total

tax.

0.979.91

61.931.395.93

15.16.49

4.19

.03

100.00

Corporations showing no net income.

Ludustrial groups.! Number.

Agriculture and related industries...Muling end quarryingManufacturingConstructionTransportation and other public

utilitiesTradePersonal serviceFinanceInactive concerns and concerns

whose business was not defined...

Total

4,6,20,3,

is!

19.

027578854670

769110434197

32,708

Per centof totalnumberof cor-

porationsreporting

! in eachj group.

41.6950.8026.1934.16

29.3819.8934.6028.08 j

96.27

Gross income.Total deduc-

tions.

119.347 33.96

$103,228,

1,762271,

413,1,461,277,603,

31,

5,153,

304,239,918,649,

828,238,071,332,

651,

231,

963189585409

414475645354

278

312

1

1

5

S123,292,,940,296,

473,,561,307,719,

67,

,782,

692,141,191,693,

973,214,285,929,

884759468764

325919568471

718,716

841,8 7 4 1

Deficit.

$20,387,92163,902,570177,272,88325,044,355

60,144,91199,976,44430,213,923116,597,117

36,067,438

629,607,562

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STATISTICS OF INCOME. 19

SOURCES OF INCOME AND XATUKK OF DEDUCTIONS.

The factors entering into the composition of corporate income anddeductions are given in the succeeding table, which shows by indus-trial groups the amounts received ill aggregate by all corporations,both those reporting net income and those reporting no net income,from the principal sources of income and the amounts deducted accord-ing to the nature of the deduction.Distribution of corpotntr income ft/ suwrc< nj iti

if car 19 rand wihu'v of deduct ion ft calendar

Industrial groups.

Agriculture and relatedindustries

Mining and quarryingManufacturingConstructionTransportation and other

public utilities.TradePersonal serviceFinanceInactive concerns and con-

cerns whose businesswas not defined

Sources of income Nature of deductions.

Gross salesand other

income fromoperations.

jOther income,i rents, royal-; ties, divi-I dends, etc.

$743,198,308 I $33,547,0793,683,994,266 j 230,545,151

41,116,373,110 1,084,262,3731,445,912.195 ! 78,535,266

7,305,473.77020.687,228,0701,142,542,0312.427,330.848

44,124,966 I

1,219,623,461 \578,266,018 \92,142,156

2,773,753,505 :

6,386,030 I

COM of goods,j includes cost| of manufacture; or production| and cost of\ raw materials.

$352,539,5461,388,807,595

24,878,277,623752,472,277

928,510,08714,472,523,953

301,389,647576.847,885

36,094,342

Labor, wages,commissions,not included

in cost ofmanufactureor production.

$85,887,779466,654,374

3,315,532,996226,655,134

487,256,6271,418,880^557

312,676,395216.977,931

7,935,370 j

Salaries ofofficers.

§17,405.14837,508,814

555,921,06648,761,590

59,062,799401,785,53460,701,493

191,993,195

1,756,137

Total 78,598,177,564 6,097,081,639 I 43,687,462,955 6,538,457,163 | 1,374,895,776

Nature of deductions.

Industrial groups.

Agriculture and re-lated industries

Mining and quarryingManufacturingConstructionTransportation a n d

other public utilitiesTradePersonal serviceFinanceInactive concerns and

concerns whose bus-iness was not defined

Miscellaneous ;expenses, |

repairs, rents, Iroyalties in Jlieu of rent. '

Interest paid.

$186,673,

0,431,344,

4,543,3,178,

447,2,298,

761737470423 j

333 |491 !678 !629 S

$22,303,01570,519,958

402,834,84220,672,462

686,403,262158,895,507

HK 591,489765,314,425 !

Depreciationand

depletion.Domestic tax.

S21.338i724,

24,

306,133,32,

I

3,707,934

,402,906 !,299,673 I,428,231 |319,745 '

418,324961,018 l186.041 I784,600

76,769

$12,985,12754,700,224

333,091,5037,141,000

270,206,706120,295,69221,387,719217.7S0.612

3,032.771

Total deduc-tions .

$699,269,2823,030,025,375

36,641,902,7311,424,675,631

7,281,418,13819,884,409,7521,195,117,4624.354,821,277

80,846,906

Total. 18.129,229,105 ' 2,150,242,^94 \ 1,671,577,307 1,010,621,354 74,592,486,554

Industrial groups.

Agriculture and related industriesMining and quarryingManufacturingConstructionTransportation and other public util-

itiesTradePersonal serviceFinanceInactive concerns and concerns whose

business was not defined

Net income be-i fore deducting ;1 income tax and j

war excess j: profits tax. i

' $77,476,705 I! 884,514,042 !| 5,558,732,752 Ii ' 99,771,830 !

1,243,679,093 !1,381,084,336 j

39,566,725 i846,263,076 j

130.335,910 !

Xct incomeIncome and i after deducting jwar excess i income and Iprofits tax. i war excess I

I profits tax. j

$20,876,565 j212,365,019 j

1,326,960,480 !29,725,220 j

127,048,016 !324,847,386 !10,470,071 !89,680,061 !

472,951 \

356,600,140672,149,023

4,231,772,27270,047,610

1,116,631,0771,056,236,950

29,096,654756,583,015

J30,808,861

Total ; 10,100, 752,649 j 2,142,445,769 ; 7,958,307,880

1 Deficit.

Total grossincome.

$776,745,9873,914,539,417

42,200,635,4831,524,447,461

8,525,097,23121,265,494,0881,234,684,1875,201,084,353

50,510,990

84,693,239,203

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20 STATISTICS OF INCOME.

In the table immediately following the amounts reported by cor-porations, as shown above, according to sources of income and natureof deductions, are expressed in percentages to show th'e proportionatedistribution of the total gross income.Sources of corpo?*ate income and nature of deductions by industrial groups, showing

amounts returned expressed in percentages, calendar year 1917.

Industrial groups. \

Agriculture and related indus-tries

Mining and quarryingManufacturingConstructionTransportation and other pub-

lic u t i l i t ies . . . . . .T r a d e . .Personal serviceFinanceInactive concerns and concerns

whose business was not de-fined

Grand total

Industrial groups.

Agriculture and related indus-tries

Mining and quarryingManufacturing ..ConstructionTransportation and other pub-

lic utilitiesTradePersonal serviceFinance . .Inactive concerns and concerns

whose business was not de-fined

Grand total

Sources of income.

Grosssales and

otherincome

fromopera-tions

95.6594.1397.4594.85

So. C997.2592.5346.67

87.37

92.81

Otherincome,rents,

royalties,divi-

dends,etc.

4.355.872.555.15

14.312.757.47

53.33

12.63

7.19

Cost ofgoods;

includescost of

manufac-ture orproduc-tion andcost of

rawmaterial.

45.3735.4858.9649.36

10.8968.0524.4111.09

71.47

51.59

Nature of deductions.

Deprecia-tion and

deple-tion.

2.778.641.721.59

3.59.63

2.611.69

5.50

1.97

Domestictax.

1.681.41

.79

.47

3.17.57

1.724.19

6.00

1.24

Total de-ductions.

90.0277.4286.8493.45

85.4193. 5096.7983.74

j 160.08

88.09

Nature of deductions.

Labor,wages,

commis-sions notincludedin cost ofmanufac-

ture orproduc-

tion.

11.0511.927.86

14.87

5. 726.67

25.324.17

15. 71

, 7 2

Net in-come be-fore de-ductingincometax and

warexcessprofits

tax.

9.9822.5813.166.55

14.596.503.21

16.26

( l)

11.91

Salariesof

officers.

2.24.96

1.323.20

.691.894.923.69

3.48

1.62

Incomeand warexcessprofits

2.695.433.141.95

1.731.53

.851.72

2.52

Miscel-laneous

expenses,repairs,rents,

royaltiesin lieuof rent.

24.0417.2115.2422.61

53.3014.9436.2244.19

50.58

21.41

Net in-come afterdeducting

incomeand warexcessprofitstax.

7.2917.1510.024.60

12.864.972.36

14.54

9.39

Interestpaid.

2.871.80

.951.35

8.05.75

1.5914. 72

7.34

2.54

Totalgross in-

o.

100. OC100.00100.00100.00

100. OO100.00100.00100.00

100.00

i Deficit,

RETURNS OF UNDISTRIBUTED NET INCOME.

The revenue act of 1917 required every corporation to file a returnand to pay a tax of 10 per cent upon such amount of net incomeremaining undistributed six months after the end of each calendaror fiscal year as was not actually invested and employed in thebusiness or retained for employment in the reasonable requirementsof the business or was not invested in obligations of the United Statesissued after September 1, 1917.Number of returns filed 6,038Total tax yield $775,125.12

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STATISTICS OF INCOME. 21

INCOME RETURNS BY STATES.

COMBINED PERSONAL AND CORPORATE INCOME.

The following table exhibits by States and Territories the com-bined personal and corporate incomes and income taxes for thecalendar year 1917. In regard to this table the following is quotedfrom the " Statistics of Income, compiled from the returns for 1916 ":

The figures do not represent, however, what may be called the geographical dis-tribution of income. They are based upon the returns filed in each State. Anindividual fdes his income-tax return in the State in which he resides and a corpora-tion files its income tax in the State in which its principal place of business is located.Consequently income reported by an individual or corporation in one State may havebeen derived from sources in other States.

* * * From the foregoing it will be clear that there is no way of ascertainingtrom the income-tax returns the amount of income earned in the respective States orthe amount of tax paid on that basis.

Returns by States and Territories.

States and Territories. Total personal.!

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew Mexico \New York |North Carolina iNorth Dakota jOhio !OklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

TotalNet income ($1,000 to

«2,000)Grand total

Net income.

Totalcorporate.

I Total personali and corporate.

$60,209,5626,508,506

31,954,00858,498,287

501,451,546108,657,875199,926,724,50,597,17682,375,39245,319,996

116,171,11221,524,25533,835,514

863,784,600202,595,926255,068,861161,275,002102,899,244115,896,18055,115,710

208,011,789601,311,502302,002,410223,995,60352,550,713

306,300,18759,292,992

202,728,89510,963,31635, 742,296

421,757,42420,892,721

,439,736,14869,649,13149,053,723

598,090,922139,660,85866,587,023

,110,800,29393,663,06955,375,84985,434,86091,993,540

296,541,83733,877,44624 815,804

103,861,359126,775,11586,279,550

175,150,25324,_684_L103

7l9i~246,207"

,461,137,000^52^8^207

•160,430,518997,554

31,808,42823,999,993

322,260,90996,761,318

181,855,545128,477,42834,393,56018,677,50473,150,72638,002,86714,951,419

1,133,783,726138,322,86777,849,313

121,396,21282,895,74488,178,618.55,824,590

109,891,583831,735,324307,749,892273,447,66714,814,159 j

302,119,27431,302,667 I46,189,285 j3,805,024 ;

16,319,046 !256,292,144 i14,592,888 I

2,201,115,74691,608,121 ;9,795,608 !

936,483,205 I7(5,978,23234,385,889

1,476,497,27976,653,83754,561,63410,856,35768,770,977

208,191,83749,028,21712,630,109

136,977,81584,300,592

109,543,951149,917,972

9,785,041

Per centfor eachState.

$120,640,0807,506,06063,762,43682,498,280823,712,455205,419,193381,782,269179,074,604116,768,95263,997,500189,321,83859,527,12248,786,933

1,997,568,326340,918,793332,918,174282,671,214185,794,988204,074,798110,940,300317,903,372

1,433,046,826609,752,302497,44-3,27067,364,872608,419,46190,595,659248,918,18014,768,34052,061,342678,049,56835,485,609

4,640,851,894161,257,25258,849,331

1,534,574,127216,639,090100,972,912

2,587,297,572170,316,906109,937,48396,291,217160,764,517504,733,67482,905,66337,445,913240,839,174211,075,707195,823,501325,068,22534,469,144

.49

.03

.26

.343.38.841.57.74.48.26.78.24.208.191.401.371.16.76.84.461.305.882.502.04.28

2.50.371.02.06.21

2.78.15

19.03.66.24

6.29.89.41

10.61.70.45.89.66

2.07.34. 15.99.87.801.33.14

Tax.

Total personal! Per centcorporate and for eachpartnership. | State.

,107W,li(i0,2il j'24,^82,"74*3,418 j10.10

100.00

$17,614,492373,648

7,746,7716,242,75780,390,80519,935,79055,939,35538,937,7549,062,9634,122,46316,235,35912,896,3163,290,146

272.085,68934,710,08617,864,89025,266,07020,705,41425,052,12310,988,25332,603,627199,333,09576,537,72858,017,2574,616,78S68,790,6365,357,40811,904,415

679,5984,983,41773,640,8653,969,076

676,277,63623,667,7053,027,652

254,297,02521,334,1919,869,57(

478,235,23-26,375,45i11,105,36."2,836,88216,743,70351,825,6088,677,8663,857,415

23,373,09918,678,18432,256,6543«,698,0432,of)0,85S

.60

.01

.27

.212.75.68

1.921.33.31.14.56.44.11

9.311.19.61.87.70.86.38

1.126.832.621.99.16

2.35!is.41.02.17

23.15.81.10

8.70.73.34

16.37.90.:m.10. 57

1.77. 30A'.i.Si*.64

1.10] . 21)

.09

i Net incomes of 82,000 and over. 2 x 0 tabulation was made of the tax returned by incomes under S2.00O,

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22 STATISTICS OF INCOME.

FOREIGN INCOME REPORTED ON PERSONAL RETURNS.

Foreign incomes of $50 and over (interest on bonds of foreigncountries, dividends and interest on stocks and bonds of foreigncorporations, salaries from foreign corporations, and income frombusiness in foreign countries) reported in personal returns showingnet incomes of $2,000 and over.Number of returns reporting income from foreign sources 33, 470Total amount..- $45, 349. 580

FOREIGN INVESTMENTS IN THE UNITED STATES.

The income reported by nonresident aliens and corporations con-trolled by nonresident aliens is shown in Table 21. The number ofpersonal returns was 3,602, reporting net income of $75,926,572,and total tax (normal, surtax, and war excess-profits tax) amount-ing to $7,116,824. The total number of foreign corporations makingreturns was 838, of which number 706 showed a net income aggre-gating $62,692,382, and total tax amounting to $5,692,224.

PROGRESS OF INCOME TAXATION.

A general review of the increase in the number of returns andincome reported for the years since the inception of the presentepoch of income taxation is given in the following comparativetables:

Xumber of personal returns, cultndur years 1914-1917. by income classes.

Income classes.

$1,000 to $2,000$2,000 to $2,500$2,500 to 13,000$3,000 to $4,000$4,000 to 15,000$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 U $500,000.. .3500,000 to $1,000,000.$1,000,000 and ove r . . .

1914 1915

TotalMarried women making returns separate from husbands.

Total number of returns filed

82,75466,525127,44,834,14115,7908,6725,4836.008

'X, 1855,1611,189'4062331301476911460

357,515

357,515

69,04558,949

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

724386216254122209120

336,652(2)

1916 1917

85,12272,027

150,55345,30922,61812,9538,055

10,0685,611

10,4522,9001,284

726427469245376206

429,4012 7,635

336,652 437,036

1,640,758480,486358,221374,958185,805270,66665,80029,89616,80610,57112, 7337,087

12,4393,3021,302

703342380179315141

3,472,890(2)

3,472,890

1 The returns for 1913 are omitted, as they pertain only to the iast 10 months of that year.2 The net incomes reported on separate returns made by husband and wife in 1916 are conbined and

included as one return in the figures for the several classes. In 1914, 1915, and 1917 the returns of marriedwomen filed separately are included in their individual income classes independent of Imsbands' income.

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STATISTICS OF INCOME. 28

Comparative yearly return* of net income.

PERSONAL.

Year.

1913. .1914. .1915..1916..1917.

N r Z i m s ° f | Net income. I Increase fromvear to vear.

1 357,598» 357,515* 336.652U37; 036

13,472,890

*$3,900,000,000* 4,000,000; 000* 4,600,000,000

6,300,000,00013,700; 000,000

$100,000,000600,000,000

1,700,000,0007,400,000,000

CORPORATE.

Year.! Total\ numberof returns.

l

1909.1910. I1911 I1912 . . . . i1913. . i1914. i 6 299,'4451915 6 366,4431916 I 341,2531917 I 351,426

262,490270,202288,352305,336316,909

Returnsshowingtaxableincome.

Returns jshowing !

no taxable j

« 52,498 ;* 54,040 I«55,129 I< 61,116 i188,866 i174,205 ;

190,911 :206,984 1232,079 !

209,992216,162233,223244,220128,043125,240175,532134,269119,347

Net incomes.

$3,590,000,0003,761,000,0003,503,000,0004,151,000,0004,714,000.0003,940,000,0005,310,000,0008,765,900,000

10,370,400,000

'rease fromyear to year.

6

5131

5171258648563774

000,000000,000000,000000,000000,000

370,000,000455604

900,000500,000

! Returns reporting net income of 13,000 and over.2 Determined on the basis of the number of returns filed and the average net income in each class.3 Returns reporting net incomes of $1,000 and over.4 Returns showing net income in excess of $5,000 exemption.* Decrease.«1915 contains approximately 30,000 returns showing no net income which properly belong and should

l»tf included in 1914. (See Annual Report, Commissioner of Internal Revenue, 1916, p. 20.)

Coin fjaraltve yearly encoene-'uix yuld.

Personal. ! Partnership.

Vear.! Normal tax. Additional j War excess

tax. profits tax. j Total tax.

1913 i I $12,728,0381914 i j 16,559,4931915 i ! 23,995,7771 9 1 6 3 . . . . . . .1 9 1 7 . . . . . .

51,440,558140,653,937 433,345,732

$15,525,497 I.... I $28,253,53524,486,669 1 41,046,16243,947,818 |. j 67,943,595121,946,136 I 173,386,694

$101,249,781 I 675,249,450

War excessprofits tax.

$103,887,984

Vear.

1913*191411 9 1 5 ' . . . . . . .191621917

Income tax. i

Corporation.

War excessprofits tax.

!

Total tax.

3143,127,740 : i39,144,532 j !56,993,657 ! >

171,805,150 i

3 $43,127,74039,144,53256,993,657

171,805,150503',698)029 i $1,638,747,740 2,142,445,769

Grand tota l .

$71,381,27580,190,694

124,937,252345,191,844

2,921,583,203

* Annual report of the Commissioner of Internal Revenue for the fiscal year ended June 30, immediatelyfollowing the years shown above.

s Statistics of income, compiled from the returns filed for 191»>.« Includes excise tax, $10,671,077. Act of Aug. 5, 1909.

Respectfully,DANIEL O. ROPER,

Commissioner of Internal Revenue.Approved :

CAETER GLASS,Secretary of the Treasury.

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TABLE 1. -PERSONAL RETURNS—DISTRIBUTION OF INCOME BY STATES FOR THE UNITED STATES, NET IN-COMES, $2,000 AND OVER; showing for each State the number of returns, net income, contributions, exemptions, tax, and relative per-centages.

[Income returned for the calendar year ended Dec. 31,1917.]

to

Returns.

States and Territories.Num-ber.

Alabama IAlaska !ArizonaArkansas <CaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew York

12,9781,8767,143

11,30794,79421,16331,6324,124

15,0829,297

23,8492,8887,994

148,71345,90860,16035,80920,07420,0159,222

30,67378,64454,34745,6669,240

54,45714,03649,6322,9836,075

68,7704,448

266,223

Percentof

total.

0.71.10.39.62

5.171.161.73.23.82.51

1.30.16.44

8.122.513.281.951.101.09.50

1.684.292.972.49

.502.97.77

2.71.16.33

3.75.24

14.54

Net income.

Amount.

$60,20a^5626,508,506

31,954,00858,498,287

501,451,546108,657,875199,926,72450,597,17682,375,39245,319,996

116,171.11221,524;25533,835,514

863,784,600202,595,926255,068,861161,275,002102,899,244115,896,18055,115,710

208,011,789601,311,502302,002,410223,995,60352,550,713

306,300,18759,292,992

202,728,89510,963,31635,742,296

421,757,42420,892,721

2,439,736,148

Percentof

total.

0.54.06.29.52

4.48.97

1.79.45.74.40

1,04.19.30

7.721.812.281.44

.921.04

.491.865.372.702.00

.472.74

.531.81

.10

.323.77

.1921.82

Exemptions from normaltax.i

Contribu-tions.

$1,084,21514,622

270,272796,487

8,805,8452,434,9515,727,0722,085,0181,134,410

671,4381,645,787

412,645455,744

16,709,0394,316,8525,901,5063,151,2342,812,3501,145,161

992,5353,200,918

14,701,9836,096,5815,840,192

820,0165,926,972

659,7192,905,672

43,089755,909

9,045,853182,305

67,311,008

Exemptions.

$28,227,8003,370,000

14,849,00023,522,600

186,780,60044,666,60062,880,0008,066,600

28,555,40019,645,00051,967,0005,875,000

17,554,000304,268,80095,475,800

128,198,40078,958,60041,375,40043,458,80018,340,00060,543,400

152,609,400113,514,400101,323,20019,720,600

112,257,80029,365,400

110,906,6006,113,000

12,004,400140,708,400

9,498,200514,263,400

Net incomesubject to

normal tax.

$22,378,8122,540,179

12,264,00127,009,074

199,651,35639,025,32057,416,84310,125,54732,484,46315,756,57142,284,2464,804,581

12,010,935340,733,65466,092,11397,787,84761,462,67533,361,33951,551,41419,903,87896,701,235

226,017,36994,207,15864,088,71425,857,109

105,162,21321,575,69971,174,0604,065,950

10,511,506162,030,104

8,112,1411,038,158,306

Normaltax.

$488,86065,480

388,998376,66-8

6,525,9981,653,9032,237,301

355,7861,389,186

519,4411,325,566

147,061322,298

11,566,8552,081,6672,866,1182,011,9131,108,0921,705,643

682,2663,075,1828,200,1212,811,5042,126,353

898,5992,275,649

666,2093,265,851

123,487377,196

5.492,309"248,498

39,419,530

Surtax.

$1,030,32930,921

426,791582,312

9,700,0652,382,4356,692,7048,741,5912,333,134

803,5381,160,698

919,607302,201

28,909,0632,506.1581,258,9702,086,3411,244,2262,107,7631,268,0996,963,552

27,445,9919,391,2694,350,799

841,6646,264,889

556,5031,267,068

50,900858,023

14,318,893275,357

181,199,627

War excess profits tax.

8 per cent.

$322,2737,237

96,198149,505

2,265,030735,494

1,041,943197,651413,757147,476493,24457,32284,186

5,720,227781,648453,429366,782314,024573,391203,494

1,246,3696,298,9491,954,5321,292,484

140,3211,711,483

119,858324,43126,076

143,7463,465,610

40,58323,065,441

Investedcapital.

$94,7492', 460

56,577175,025998,6^95220,423298,67316,744

165,45954,676

128,24648,43547,603

1,216,355222,090324,680693,624132,136428,238235,882793,839

1,766,922435,654246,541311,222260,42561,373

102,7725,445

91,3511,777,949

78,4285,894,824

Total tax.

Amount.

$1,936,211106,098968,564

1,783,51019,489,7884,992,255

10,270,6219,311,7724,301,5361,525,1313,107,7541,172,425

756,28847,412,5005,591,5634,903,1975,158,6602,798,4784,815,0352,389,741

12,078,94243,711,98314,592,9598,016,1772,191,806

10,512,4461,403,9434,960,122

205,9081,470,316

25,054,761642,866

249,579,422

Percent

ofgrandtotal.

0.29.02.14.26

2.89.74

1.521.38

.64

.23

.46

.17-11

7.02.83.76.76.41.71.35

1. 796.472.161.19

.321.56.21.73.03.22

3.71.10

36.96

wH>

QZli

C

o

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

North Carolina.North DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Total.

13,26312,82195,39628,03112,965

161,50311,61611,96023,41418,13759,5797,1914,108

20,07027,68715,09335,1944,882 j

. -1.K32,132 !

. 72

.705.211.53.71

8.81.63.651.28.99

3.25.39.221.101.51

1

.82 !1.92.27

100.00 11

69,649,13149,053,723

598,090,922139,660,85866,587,023

,110,800,29393,663,06955,375,84985,434,86091,993,540

298,541,83733,877,44624,815,804103,861,359126,775,11586,279,550175,150,25324,684,103

,191,246,207

1,693,829689,637

13,745,3141,774,604

751,62825,267,2242,603,0821,017,172

909,0611,549,2126,514,686

611,493518,582

2,977,5751,445,7281,940,5082,841,411

171,942

29,224,40029,497,800

194,019,00061,616,20026,612,200

333,040,20022,989,00026,535,60053,652,80038,039,000

126,329,00016,025,4008,227,600

42,478,20058,311,00032,245,40075,265,00010,108,400

22,961,20214,715,478

189,941,01357,950,71828,889,962

421,029,59832,041,76220,067,15826,852,55934,981,348

118,439,6718,604,0257,445,257

35,013,14145,368,13522,829,61548,479,75911,077,226

760.112639.113

6,523,2801,881,446

990,2938,164,4611,175,007

509,895734,522

1,121,3694,564,466

693,904251,892

1,032,5661,435,967

850,9281,670,697

354,431

100.00 245,080,088 3,773,079,800 14,222,994,039 140,653,937 433,345,732 | 72,721,526

1,437,934157,227

19,168,4092,844,3131,438,266

55,245,7046,610,258

846,734176,945978,316

6,435,889471,136930,098

1,765,6861,750,3631,913,2892.593,271

310,413

257,36321,364

4,214,371314,882319,779

8,067,476653,681262,23438,242

421,2051,531,426

97,07482,624

472,637487,200290,812868,11266,850

196,09538,770

1,083,594436,655430,443

6,327,194245,12894,47260,843

141,498560,88628,832

163,454481,362420,737117,695234,11278,970

2,651,504856,474

30,989,6545,477,2963,178,78177,804,8358,684,0741,713,3351,010,5522,662,38813,092,6671,290,9461,428,0683,752,2514,094,2673,172,7245,366,192810,664

.39

.134.59.81. 47

11.531.29.25.15.391.94.19.21.56.61.47.79.12

28,528,255 1675,249,450

1 For dividends see Table 6.

100.00

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Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2. PERSONAL RETURNS-DISTRIBUTION BY INCOME CLASSES, FOR THE UNITED STATES; showing foreach class of income, the number of returns, vet income, contributions, dividends, tax paid, and percentages.

[Income returned i'or the calendar year ended Dec. 31,1917.]

Income class.

S2.000 to $2,500 !

$2,000 to $2.-500$2,500 to S3,0001$2,500 to $3.000$3,000 to 84,000 l

$3,000 to $4,00054,000 to $5,000 J

$4,000 to .55,000§5,000 to $6,000 i$5,000 to $6,000$6,000 to 87,00017,000 to $8,00088,000 to $9,000$9,000 to $10,000... -$10,000 to $11.000....S 11,000 to 312,000....$12,000 to $13,000 . . .$13,000 to 814,000...$14,000 to $15,000....$15,000 to $20,000 . .$20,000 to $25,000....125,000 to $30,000 .$30,000 to $40,000. . .$40,000 to 350,000. . .$50,000 to 160,000 . .$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..

Number \of |

returns, j

168,961311.52545,260 I

312,961 IIS,521 !

356,437 •.6,939 !

17S,866 |933 j

105,055 '64,010 ;44,363 :

31,769 i24,536 ;

19,221 !15,035 !12,32810,4278,789

29,89616,806 !10,571 j12,733 j7,087 I4,541 !2,9542,2221,5391,1833,3021,302

703342380179

Total netincome.

-378,780,244707,210,583121,511,478857,475,02362,120'. fill

,225,lf>7',24S30.890,846

797', 685,8964,955,866

573,807,914414,007.386333,309,938269,674.124231, 752', 860201,554, 224172,895,924153,83), 839140,692,242127.352,013515,967,240374,873,137288,485,260438,534,809315.300,014248,475,042190,304,946165,350,717131,133,311111,630,319400,492,040223,982,310157,131,30393,538,347130,749,85879,155, 111

Contri-butions.

$6,746.4469,293,0571,517,5749,782,4261,146,753

18.841,481' 639,841

10.205,714222,956

8,008,2636,773,596

i 5,601,267• 4,654,372i 3,(500,271j 3,219,382; 3,781,852i 2,728,473j 2,870,941! 2,257,897'10,085,079I 8,444,315| 6,191,111jlO,155,382

7,436,3036,928,4125,068,9924,691,661

i 3, 763,809! 3,421.047il4,672,7021 7,888,039

6,094,1574,153,2545,478,4343,243,190

1913 1916

S109,537

"""382,993 j

3,796,039 |

"6," 039," 324 "|

9^229', 484 j9,481,286 |10,619.572 i11', 210.199 'li;233,52710,551,54610,158,1889,889,24410,452,44747,606,16444,515,68134,777,51258,923,00048,374,87741,333,08133,035,49629,468,41923,905,74719,686,19775,074,03446,726,90931,421,47519,153,85430,282,22016,845,615

Dividends.

1917

819,687,1259,505,458

18,963,90014,350,41127,096,680 ,37.343,064 !22'089; 790 l

41,323,2563,426,522

49,997,4774S, 540,34746,015,30242, Mo, 10939,687,05936,943,83633,602,61031,892,61030,566,92827.625,664

121,461,34896,270,79677,506,725

125,247,97994,837,90177,984,51360,239,59556,010,13242,470,96238,689,988

137,818,46974,543,30856,343,08437, 625,26647,331,56825,375,016

Total.

Normaltax.

$19,687,1259,614,995

18,963,90014,733,40427,096,68041,139,103

|$3,530,511

5,515,755

3,426,52258,739,16557,769,83155,496,58853.204,68150,897,25848,177,36344.154,15642,050,79840,456,17238,078,111

169,067,512140,786,477112,284,237184,170,979143,212,778119,317,59493,275,09185,478,55166,376,70958,376,185

212,892,503121,270,21787,764. 55956,779,12077,613,78842,220,631

Warexcessprofits

tax, 8 percent.

9,644,000

' 8," 063," 2661

7,349,4276,149,1755,279,327.-; 156,2243,928,1193,687,505

j 3.083,584I 2,842,078| 2,754,745

2,527,8179,170,5846,835,6215,195,2327,447,9575,176,4144,245,3733y217,1642,766,4102,266,5161,863,4367,376,3293,556,8882,423,1861,375,0481,857,4121,344,783

$521,930866,341

1.054,636I', 373,2751.363,991i; 449,0141,627,6541,502,2021,544,8601,574, 716S,240,9918,380,4488,521,246

15,764,59013,541,85612,621,48910,986,50010,640,5429,464,1089,758,807

40,733,29528,977,10624,098,19316,799,99725,360,23918,345,596

Warexcessprofits

tax,investedcapital.

Total tax.i AverageI amount ofI tax peri individual.

810,915 8142

35,809 I 4,246

381.6661,323,0112,579,5072,115,5642,209,9241, 879,4651,874,9481,668,1701,608,8691,613,6767,033,8345,452,0594,309,4276,711,7604,773,9393,627,8442,799,8982,224,0211,849,7051,374,1134,878,4022,614,7932,476,067

I 720,823i 1,077,157j 852,402

S3,541,568 I SI 1.37

5,555,810 j 17.75

145,305 j 12,951 9,802,256 , 27.50

"285*999" ""l3i.'936* *"8*48i,*26i1 47.*42

165,695750,208

1,106,350179,146212,873271,621303,549316,544293,486255,938

1,378,9911,522,1801,208,4351,941,5362,000,9521,414,2011,658,260

981,375, 795,561

472,233I 2,778,210j 2,110,365I 1,010,823

554,868922,767467,242

8,418,718 !9,088,735 !

10,019,820 !8,824,209 j7,714,907 !7,287,605 !6,889; 735 j6,328,994 j6,201,960 !5,972,147 j

25,824,400 i22,190,308 j19,234,34031,865,84325,493,16121,908,90718,661,82216,612,34814,375,89013,468,58955,766,23637,259,15230,008,26919,450,73629,217,57521,010,023

79.49141.99226.85277.76314.43379.13458.25513.38594.80679.50863.81

1,320.071,819. 542,502. 623,597.174,824.696,317.487,476.309,341.06

11,385.1116,888.6228,616. 8642,686.0256,873.5076,888.36

117,374.43

Aver-agerateof

tax,per

cent.

$0.50

.65

.80

'i*06

1.472.203.003.273.333.023.984.114.414.695.015.926.677.278.098.829.81

10.0510.9512.0613.9216.6319.1020.79

i 22.34! 26.54

I1O

w

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$500,000 to •'5750,000. - - -£750,000 to $1,000,000....$1,000,000 to $1,500,000..§1,530,000 to $2,000,000...?2,000,000 to 83,000,000..$3,000,000 to 14,000,000.. ^$4,000,000 to $5,000,000.. |$5,000,000 and over ;

Grand total jl,832,132 |l 1,191,246,207 1245,080,0*8 |857,2l0,150

25M)67332458i

136,77,80,

so;58,16,37,57,

690,940,413,

141829549

286,944 i724,898,269,242,

464 ;985 i593 j379 !

5,4,3,2,1,3.6,

:;ts,559,631,835.717,176,646,585,

542741 i468 1730 j635 |714 :294 l

512 !

34.202516,11,2

10,'21,

i 81

493239957773986

8 / 8020625611117597

S19,227133,720

•>5 2&312434! 368' 38736,33920,68426,851,9,632,

26; 410,31,062,

590409757853013418

90,065, 00254,861,40761,579,21537,642,02038,624,87412,619,45037.229, 24052,196,138

1,608,096728,884684,968

1,170,584658,772133,96719,36021,420

32,818,S7620, 572,12923,041,51217,997,12422,689,4957,352,09014,031,40919,729,505

1,991,632,349 ]2,848,842,499 140,653,937 433,345,732

1,004,320 j328,869 j234,502 !315,608 i286,773 |9,066 !

33,316 I

422,548865,465209,804807,754

8o t, 810195,347170, 786291,070633; 040495,093084,085750,925

1,1,4,

163249360614984499760937

'2,721,526 28,528,255 675, 249,450

791. 84948.3075$. 00880.91710.00018. 60510. 63731. 25

368. 56

26. Oii28. 8630.0636.0540. 2444.3537.7934. 50

6. 03

1 Nontaxable. Exemptions and dividends exceed net income.

x>>

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

28 STATISTICS OF INCOME.

TABLE 3.—PERSONAL RETURNS—SIMPLE AND CUMULATIVE DISTRIBUTION BY INCOME CLASSES.

(Income returned for the calendar year ended Dec. 31, 1917.)

Income class.

Returns.

Simple distribution.

Numberin eachclass.

$1,000 to $2,000$2,000 to $2,500$2,500 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 120,000$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

Grand total 3,472,890

1,640,758480,486358,221374,958185,805105,98864,01044,36331,76924,53619,22115,03512,32810,4278,789

29,89616,80610,57112,7337,0874,5412,9542,2221,5391,1833,3021,302

70334238017922590673324

5 I8 |4 I

Per centof total.

47.2513.8410.3210.805.353.051.841.23.91.71.55.43.35.30.25.86.48.30.37.20.13.09.06.04.03.10.04.02.01.01.01.01.003.002.001.001.001.001.001

Cumulative distribu-tion.

Over theclass below.

Under theclass above.

3,472,8901,832,1321,351,646

993,425618,467432,662326,674262,664218,301186,532161,996142,775127,740115,412104,98596,19666,30049,49438,92326,19019,10314,56211,6089,3867,8476,6643,3622,0601,3571,015

635456231141744117124

1,640,7582,121,2442,479,4652,854,4233,040,2283,146,2163.210,2263,254,5893.286,3583,310,8943,330,1153,345,1503,357,4783,367,9053,376,6943,406,5903,423,3963,433,9673,446,7003,453,7873,458,3283,461,2823,463,5043,465,0433,466,2263,469,5283,470,8303,471,5333,471,8753,472,2553,472,4343,472,6593,472,7493,472,8163,472,8493,472,8733,472,8783,472,8863,472,890

Cumulativepercentages.

Overthe classbelow.

100.0052.7538.9128.5917.7912.449.397.556.275.364.654.103.673.323.022.771.911.431.13.76.56.43.34.28.24.21.11.07.05.04.03.02.01.007.005.004.003.002.001

Underthe classabove.

47.2561.0971. 4182.21S7.5G90.6192.4593.7394. 6495.3595.9096.3396. 6S96.9^97.2398.0998.5798.8799.2499.4499.5799.6699.7299.7699.7999.8999.9399.9599.9699.9799.9H99.9999.99399.99599.99699.99799.99899.999

100.00

Income class.

$1,000 to $2,000...$2,000 to $2,500...$2,500 to $3,000...$3,000 to $4,000...$4,000 to $5,000...$5,000 to $6,000...$6,000 to $7,000...$7,000 to $8,000...$8,000 to $9,000...$9,000 to $10,000..$10,000 to $11,000.$11,000 to $12,000.$12,000 to $13,000.$13,000 to $14,000.$14,000 to $15,000.$15,000 to $20,000.$20,000 to $25,000.$25,000 to $30,000.$30,000 to $40,000.$40,000 to $50,000.$50,000 to $60,000.$60,000 to $70,000.

Net income.

Simple distribution.

Amount in 1 Per centeach class, j of total.

$2,461,137,0001,085,990,827

978,986,501 i1,287,287,859 !

828,576,742 '578,763,780 !414,007.386 i333,309,938269,674,124231,752,860201,554,224172,895,924153,830,839140,692,242127,352,013515,967,240374,873,137288,485,260438,534,809315,300,014248,475,042190.304.946

Cumulative distribution.

Over the class j Under the classbelow. ! above.

113,65211,19110,1059,1267,8387,0100,4316,017,5,6845,4145,1824,9814,8084,654,4,513,4,386,3,870,3,495,3,207,2,768,2,453,2,204,

,383,207246,207255,380268,879981,020404,278640,498633,112323,174649,050896,190341,966446,042615,203922,961570,948603,708730,571245,311710,502410,488935.446

$2,461,137,0003,547,127,8274,526,114,3285,813,402,1876,641,978,9297,220,742,7097,634,750,0957,968,060,0338,237,734,1578,469,487,0178,671,041,2418,843,937,1658,997,768,0049,138,460,2469,265,812,2599,781,779,499

10,156,652,63610,445,137,89610,883,672,70511,198,972,71911,447,447,76111,637,752,707

Cumulative per-centages.

Overthe classbelow.

100.0081.9674.0166.8457.4151.3447.1044.0741.6339.6537.9536.4735.2034.0733.0432.1128.3325.5923.4820.2717.9616.14

Underthe classabove.

18.0425.9933.1642.5948.6052.9055.9358.3700.3502.0563.5304.8005.9306.9007.8971.0774.4176.5279.7382.04-83.8p>85.25

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

STATISTICS OF INCOME. 29

TABLE 3.™PE&SONAL RETURNS—SIMPLE AND CUMULATIVE DIS-TRIBUTION BY INCOME CLASSES—Continued.

[neome class.

Net income.

Simple distribution, j Cumulative distribution. C u™u t*je|p e r~

i . IAmount in | Percent I Over the class \ Under the class Ieach class. | of total.! below. • above. I

170,000 to $80,000.$80,000 to $90,000$90,000 to $100,0008100,000 to $150,0008150,000 to $200,000$200,000 to $250,000$250,000 to $300,000S300,000 to $400,000$400,000 to 1500,0008500,000 to $750,000§750,000 to $1,000,000SI,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 $5,000,0008.V.OOO.O00 and over |

165.13li111,400,223;157.

93!130:

79!136,

77,805658,io:37,

350,717133,311630,319492,040982.310131,303538,347749,858155,111690,441940,829413,549286,944724,464898,985269,593242,379

1.21 1.96 |.82 !

2.93 i1.64 I1.15 '•

.69 !

.96 I

.58 ;1.00 !

.57 !

.59 i• 41 1.43 !.12 I

2,0141,8491,718,1,606'1,206.

982:824731600521384306,226,170!I l l ,

94,57.

,630,500,279,783146,472

,516,153024,113041,803

,910,500372,153,622,295467,184776,743835,914422.365135,421410,957511,972242,379

11,803,103,11,934,23612,045,867,12,446,359:12,670,34112,827,47212,921,011;13,051,760.13,130,916;12,267,606,13,345,547,13,425,""13,482,247,13,540,972,13,557,871,13,595,140,13,652.383,

424 I735 !054 I094 !404 l

707054 •912 ;023 i464 '•293 i842 !786 i250 ;235 :

828207

14.7513-5412.5811.768-837.196.045.354.393.812.81 !2.24 I1.65 I1.24.81.69.42

< J rand total 13,652,383,207 j

86.4687.4288.2491.1792.8193.9694.6595.6196.1997.1997.7698.3598.7699.1999.3199.58

100.00

Tax (income tax, surtax, and war excess profits tax).

Simple distribution. (•uimilutive distribution.e, class.

61,000 to $2,00012,000 to $2,500•12,500 to $3,00083,000 to $4,000S4,000 to $5,000$5,000 to $6,000•16,000 to $7,000$7,000 to $8,000$8,000 to $9,00039,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000114,000 to $15,000$15,000 to $20,000820,000 to 125,000325,000 to 830,000830,000 to $40,000$40,000 to $50,000§50,000 to $60,000$60,000 to $70,000$70,000 to $80,000880,000 to $90,000$90,000 to $100.000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,0008250,000 to $300,000§300,000 to $400,0008400,000 to 8500,000$500,000 to $750,0008750,000 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 $5,000,00085,000,000 and over

Cumulativepercentages.

Amountin each class.

Percent

oftotal.

Over theclass below.

0) |.$3,541,568 !

5,555^810 !9,802,256 I8,481,201 jS,418;718 j9,088,735

10,019,820 (8,824,209 I7,714,907 !7,287,605 i6,889,735 !6,328,994 |6,201,960 !5,972,147 I

25,824,400 j22,190,308 i19,234,340 !31,865,843 !25,493,161 j21,908,907 i18,661,822 j16,612,34814,375,890 I13;468,589 I55,766,236 j37,259,15230,008,269 j19,450,736 I29,217,575 i21,010.023 j36,853,840 j22,495,347 j24,170,786 i20,291,070 i23,633,040 |7,495,093 I

14,084,085 i19,750.925 j

.52 j

.82 s1.45 i1.26 !1.25 !1.35 I1.48 i1.31 !1.14 I1.23 i1.02 ;.94 :

.92 i1.03 I3.82 13.292.85 I4.72 •3.77 i3.24 I2.76 j2. 46 !2.13 I1.99 I8.26 !5.53 j4.44 i2.88 i4.33 i2. SI I5.46 i3.33 I3.58 i3 . 0 1 ;3.50 !1.11 I2.092.92

Grand total. 675,249,450

0)$075,249,

671,707,666,152,656,349,647,868,639,449,630,361;620,341,611,517,603,802,596,514,589,624,583,295,577,093,571,121;545,297,523,10"503,872,472,006,446,513.424,604,405.943,389,330,374,954,361,486,305,719,268,460,238,452,219,001,189,784,168,774,131,920,109,424,85,254,64,963,41,330,33,835,19, 750,

450882072S16615897 i162 I342133 !226 !621886892 '932 I785 !385 I077'37 !

894 !733 ;826004656766177941789 !520 i784 I209 !186 I346 !999 ;213 I143 I103 i010 ;925 !

Under theclass below.

$3,541,5689,097,378

18,899,63427,380,83535,799,55344,888,28854,908,10863;732,31771,447,22478,734,8298T>, 624,56491,955,55898,155,518

104,127,665129,952,065152,142,373171,376,713 ,203,242,556228,735,717250,644,624269,306,446 i285,918,794 |300,294,684313,763,273369,529,509406,788,661436,796,930456,247,666485,465.241506,475,264543,329,104 |565,824,451 i589,995,237 j610,286,307 I(533,919,347 j641,414,440 !655,498,525 I675,249,450 i

Overthe

classbelow.

100.0099.4898.6697.2195.9594.7093.3591.8790.5689.4288.1987.1786.2385.3184.2880.4677.1774.3269.6065.8362.5959.8357.3755.2453.2544.9939.4635.0232.1427.8125.00 I19.54 !16.21 j12.639.626.12 !5.012.92

Underthe

classabove.

0.521.342.794.055.306.658.139.44

10.5811.8112.8313.7714.6915.7219.5422.8325.6830.4034.1737.4140.1742.6344.7646.7555.0160.5464.9867.8672.1975.0080.4683.7987.3790.3893.8894.9997.08

100.00

1 No tabulation was made of the tax returned by incomes tinder $2,000.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 4. -PERSONAL RETURNS— SEX AND FAMILY RELATIONSHIP-DISTRIBUTION BY STATES FOR THEUNITED STATES—NET INCOMES $2,000 AND OVER.

[Income returned for the calendar year ended Dec. 31, 1917.]

Co

States and Territories.

Alabama..AlaskaArizona...Arkansas..California.Colorado.ConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew Mexico

Joint returns of husbandsand wives, with or with-out dependent children,including husbandswhose wives though liv-ing witb them, filed sep-arate returns.

Numberreturns.

10,7831,1415,6259,293

72,53617,45223,7583,153

10,8237,618

19,6512,1476,695

119,39338,97550,52230,06115,84515,8627,116

22,26857,94245,27638,7147,355

44,19511,27342,1872,2814,630

54,7443,590

Netincome.

Number jreturns. I

349,530,1674,158,834

25,310,677 i48,294,652 |

372,113,051 !88,061,513 !

137,943,013 !39,790,130 |53,654,182 i36,618,975 |95,587,692 |14,327,331 i28,216,662 I

666,375,814 !169,197,943 |215,030,691 i135,048,739 I80,804,415 '89,629,71340,520,401

140,547,563417,912,763245,166,477183,639,83842,484,372

238,308,30547,821,047

171,745,1388,591,430

25,993,338321,445,967

17,110,328

47961

349353

3,735720

1,275162690383S7492

2155,6901,5281,9531,165 .

86S I871349 '

1,4473,1481,9751,713

3722,113

4971,541

133 I224 i

2,868 1171

men—Allothe;

Netincome.

Number ireturns. {

Netincome.

Number jreturns. !

82,569,701233,711

1,697,6611,787,218

18,913,6923,500.8550,301,411

977,3333,097,2382,113,3914,010,749 j

356,243864,225 ;

29,468,426 !

6,991,779 •;8,505,119 ;

4,953,880 14,177,174 !5,033,152 |1,812,217 ;8,512,242 i

20,667,409 j10,100,088 !7,303,820 ''1,893,413 i

11,236,718 j1,869,658 !6,576,440 !

466,0441,165,401 '

15,934,386 \696,423

1351143

1292,063

265505

S333S1373534276

1,901426014369301364106547

1,1815405031245601035173476

1,01150

8664,429 !31,551 i

219,572 j637,142 I

10,848,059 !

1,423,1033,658,1101,114,5922,047,642

675,6061,711,174

389,251347,289

12,901,2541,789,8942,691,7081,884,9801,751,2582,431,2291,155,0653,940,5649,259,2723,095,4202,151,251

653,0793,815,487

482,8962,012,350

119,331489,530

6,597,817266,975

1,265 j651

1,031 I1,262

11,306 ;2,110 !3,491

4461,941

8642,299

414921

15,8733,7035,5273,4572,1992,290

9614,6398,9334,7973,6841,0655,6491,9594,594

497642

6,461569

Netincome.

So,769,8481,923,5974,189,9976f229,88o

00,778,13010,881,97724,488,6263,335,522

11,136,2394,223,933

10,195,8803,762,7803,964,300

103,169,24517,225,34120,909,08615,282,77510,643,68413,736,8576,174,288

40,432,87377,590,77827,658,09820,988,4465,246,996

31,409,7777,996,453

18,481.4401,630,8673,869,053

42,291,1902,452,694

O

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

New YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermont ,VirginiaWashingtonWest VirginiaWisconsin...Wyoming

191,588 i10,851 I10,942 176,570 j23,537 !10,552 i

126,420 I8,740 I9,732 ;

19,980 !14,711 j50,011 '6,147 !3,227

16,143 !22,874 i12,36829,551 !3,875

Total ! 1,450,723 8,390,968,851

1,614,875,65456,617,78241,768,034

464,048,405116,902,92154,373,546821,922,10965,846,00545,548,31673,699,35474,306,475

242,239,86028,969,29718,212,48983,050.946104, 729,70469,764,082142,976,09320,136,618

14,

3,

(3

2,

1,

72,

315498368406838380894417461638724025204164765834516060147

668

104,148,8042,888,687 •1,386,142 !

19,647,9654,455,291 i1,529,413 ,44,702,741 i2,556,1332,176,5952,346,191 i3,680,31010,616,886 i

886,803 :1,334,5323,828,406 I3,557,540 i3,191,650 i4,625,854 !

748,992 |

412,096,152

5,326162119983237134

2,122173184 .2282038545254 :

256 i300153 !281 j40 ;

25,368 I

52,703,354922,412417,644

7,096,8461,132,038

698,79215,725,9891,394,892

791,344821,527

1,168,2294,250,562

297,020316,334

1,373,5941,541,813

934,9011,782,579

154,531

174,811,281

34,5»M>1,4191,249

10.72S2,6301,54417,4741,27*1.2522.3151.9I55. 2766:11111

2.321'J.U9S1,6593.25 2719

199.263

3M,557,6,796,4,877,

07,360,12,827,7,743,

128,046,10,028,5,145,7.804,9', 158,27,7632.6S4,2,56311,45113', 3059,73816,7663,143

1.349,784

51123116961635268950317426668285463741738S716942503840077

23S

c

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 4. -PERSONAL RETURNS—SEX AND FAMILY RELATIONSHIP DISTRIBUTION BY STATES FOR THEUNITED STATES—NET INCOMES $2,000 AND OVER—Continued.

[Income returned for the calendar year ended Dec. 31,1917.)

Goto

States and Territories.

Alabama..AlaskaArizona....Arkansas..California..Colorado..ConnecticutDelawareDistrict of Columbia..FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaine.MarylandMassachusetts..MichiganMinnesotaMississippiMissouriMontanaNebraskaNevada.New Hampshire..New JerseyNew MexicoNew YorkNorth Carolina...North Dakota.. . .Ohio

Single women—Allother.

Wives making separate>returns from husbands.;

Numberof

returns.

24G9

71225

4,187459

2,05420399922652113273

4,5701,0341 ,12S I

651 i667511550

1,3945,4431,385

788229

1,46117166434

3952,831

5114,366

259117

2,830

Net income.• Numberi of |! returns. !

Net income.; Total num-|! ber of re- j• turns. ;

$1,283,127 I21,746 I

299,592 i1,201,400

28,003,8872,609,990

19,724,632 ,3,225,7298,565,103 |1,122,563 !2,770,557 i1,802,767 1

343,27334,410,5625,460,0845,008,6693,222,6303,833,2093,994,9623,905,391

10,634,77447,977,05610,582,1595,481,1551,534,021

13,688,937897,033

2,965,076139,285

3,221,04923,002,585

283,406170,325,303

1,387,247445,363

22,969,012

703

2445

907 '157549 ;

29169 :

15161 '14

1,286 i242 I416 !106 |194117140 I378 I

1,997374 '26495

47933

1294

10885517

6,0627426

879

$392,290139,067 ]

236,509347,990 !

10,794,721 j2,180,437 :7,810,932 i2,153,870 !3,874,988 I

565,528 !1,895,060 |

885,877 !99,756

17,459,2991,930,885 I2,923,588

931,998 i1,689,504 !1,070,2671,548,3483,943,773 j

27,904,224 !5,400,168 |4,431,093

738,8327,810,963

225,905948,45116,359 !

1,003,925 I12,485,479 I

82,895 I113,125,522 I

1,036,772 I159,371 !

16,968,078

12,9781,8767,143

11,307 !94,794 I21,163 i31,6324,124 j

15,082 I9,297 i

23,849 S2,888 i7,994

148,71345,90860,16035,80920,07420,0159,222

30,67378,64454,34745,6669,240

54,45714,03649,6322,9836,075

68,7704,448

266,22313,26312,82195,396

Grand total.

Total netincome.

! Number of; dependent' children.

Exemptionfor depend-

ent children.

$60,209,562 i6,508,506 I

31,954,008 i58,498,287 :

501,451,546108,657,875 '•199,926,724 i50,597,176 !82,375,392 '45,319,996

116,171,112 i21,524,255 I33,835,514

863,784,600202,595,926255,068,861161,275,002102,899,244115,896,18055,115,710

208,011,789601,311,502302,002,410223,995,60352,550,713

306,300,18759,292,992

202,728,89510,963,31635,742,296

421,757,42420,892,721

2,439,736,14869,649,13149,053,723

598,090,922

19,6141,4208,565 !

12,428 s

73,098 i26,13831,295 i3,1089,567 i

11,39536,9553,835

12,940149,28944,40476,82758,30322,40732,3198,435

29,93268,45758,75274,95613,62357,05917,44785,7933,4305,537

70,8526,281

214,36722,62226,36992,715 I

83,922,800284,000

1,713,0002,485,600

14,619,6005,223,6006,259,000

621,6001,913,4002,279,0007,391,000

767,0002,588,000

29,857,8008,880,800

15,365,40011,660,6004,481,4006,463,8001,687,0005,986,400

13,691,40011,750,40014,991,2002,724,600

11,411,8003,489,400

17,158,600686,000

1,107,40014,170,4001,256,200

42,873,4004,524,4005,273,800

18,543,000

WH>

1

C

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

Oklahoma i 501 | 2,587,094Oregon ; 278 ! 1, tSliO, 503Pennsylvania I 6,451 j 66,046,079Rhode Island > 794 \ 9,457,507South Carolina 255 ; 1,103 359South Dakota : 193 : 641,468Tennessee : 437 : 2,821,627Texas 1,203 ; 9,572,057Utah i 98 i 616,444Vermont . . . . . ! 198 1,734,400Virginia : 467 . 2,883,347Washington I 457 2,442,139"West Virginia ; 318 1,877,839Wisconsin.. I 918 6,340,907Wyoming ! 78 ' 351,813

Total | 63,580- 556,539,917

288 :77 |

2,1422J4 I76 ;30 ;1172105651 :118 :1247917223

1,

34,4,

2,

11

2

756,581,350,.3*0,550,121.858,,098,423,654,,273,,197,772,,657,149,

162 :080 ;872 •358 !9G9 1638 i045 i835 i465 :666 \350 !,977 !575 ;,980 i,072 i

28,031 !12,905 '161,503 ;11,616 !11,96023,41418,13759,5797,1914,10820,07027,68715,09335,1944,882

139,660,85866,587,023

1,110,800,29393,6C3,06955,375,84985,434,86091,993,540

296,541,837 I33,877,44624,815,804

103,861,359126,775,11586,279,550 |

175,150,253 I24,684,103 i

20,530 307,045,768 j 1,832,132 | 11,191,246,207 j 2,063,594 j

46,13,

191,U21,•47,21,70,12,3,26,33,20465,

306291216285373114905350437628811700972755937

2,063,594

9,261,2002,658,200

38,243,2002,257,0004,274,6009,422,8004,381,00014,070,0002,487,400725,600

5,3)2,2006,740,0004,194,4009,351,0001,187,400

412,718,800

COCO

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 5.—PERSONAL RETURNS- -SEXJAND FAMILY RELATIONSHIP, DISTRIBUTION BY INCOME CLASSES FORTHE UNITED STATES.

(income returned for the calendar year ended Dec. 31, 1917.)

CO

Income class.

$2,000 to $2,5001.$2,000 to $2.590..$2,500 to $3,0001.82,500 to $3,000..13,000 to $4,000i.$3,000 to $4.000..$4,000 to $5 0001.$4,000 to $5.000..$5,000 to $6,000i.$5,000 to $6.000..16,000 to $7,000..$7,000 to $8,000..$8,000 to $9,000..$9,000 to $10,000.$10,000 to $11,000111,000 to $12,000$12,000 to $13,000113,000 to $14 000$14,000 to $15,000$15,000 to $20,000$20,000 to $95,000$25,000 to $30,000$30,000 to $40,000140,000 to $50,000150,000 to $60,000$60,000 to $70,000.$70,000 to $80,000.$80,000 to $90,000.

Joint returns of hus-bands and wives,with or without de-pendent children, in-cluding husbandswhose wives, though,living with them,filed separate re-turns.

Numberof

returns.

157,985214,41340,699

250,86514,564

292,4124,736

146,549672

84,05250,19234,25424,15518,48314,23911,1069,1317,5706,485

21,72011,9117,5129,0124,9573,1592,0201,5961,037

Amountof net

income.

Single men, headsof families.

Num-ber

of re-turns.

Single women,heads of families.

Single men, allother.

Single women, allother.

Wives makingseparate returnsfrom husbands.

$354,619,813487,510,209109,184,551688,130,85948,68°, 135

(1,005,125'78321,092,027

i 653,232,917! 3,575,167

459,174,248324,621,723257,608,019 .205,037,384 f

174,182,768149,513,434127,688,789113,904,059102,190,41694,015,379

374,369,773265,849,936204,865,999310,378,730220,033,162172,250,696130,171,934113,756,49887,957,659

4,68815,930

93213,196

40714,242

1656,763

233,8752,4381,6981,2711,018

728589481397316

1,0736893884552581591026967

$10,183,34735,981,3262,501,75635,976,4991,367,779

48,141,294734,867

30,232,014123,057

21,169,81915,761,480 !12,653,059 I10,756,029 ;9,606,300 I7,622,059 !6,886,286 !6,017,083 !5,334,3084,583,43018,465,98515,418,28910,607,60115,707,47211,548,0508,618,345 i6,520,192 |5,109,677 i5,623,011 !

2,0223,875792

3,8?0632

4,459326

2,26248

1,44199370358443534929121919716756332820522812371414324

$4,470,5608,805,1392,143,024

10,589,0.32,137,449

15,308,9831,459,612

10,005,641257,220

7,928,0066,410,4105,257,4574,945,1084,148,1933;680,2253,325,0702,708,5812,678,2222,407,8469,865,8487,407,3935,615,9017,850,8555,477,8203,8°3,8382,659,6^83 200,0732,038,735

1,563i 62,926 iI 836 II 35,^59 i

867 I34,010 I

479 i16,393

43 i10,205 !6,435 j4,637 I3,3342,6082,338 j1,736 i1,3681,2361,0153,512 !2,004 '1,3211,597

899596406288223

$3,441,978139,6°8,S33 !

2,257,668 i95,947,027 I2,931,710 i

U4,615;813 I2,122,8^3 j

73,138,031 I227,278 !

55,588,081 I41,559,15334,704,029 I28,242,210 !24,882,275 I24,306,793 j19,923,36017,119,429 !16,655,324 i14,679,163 I60,864,785 !44,597,675 |36,09g 141 !54,888,902 !40,336,551 I32,606,627 :

25,998,674 \21,266,162 !18,888 249 l

2,33112, P561,7078,1981,7088,9101,0005,125

983,7112,7142,0951,6501 340

979866735672498

1,9251,179

713886504326211170108

! J5,239,053 !I 31,410,177I 4,627,640 !; 22,397,171 ': 5,835,060 :! 33,590,170i 4,462,311i 23,070,056 i! 517,389 :j 20,253,369 ji 17,626,585 j

15,781,565 .;' 13,977,080 ii 12,743,706 I! 10,244,499 !! 9,923,045 !

9,143,132 !9,050,205 !7,214,615 I

33,268,274 !26,161,450 i19,740,022 !30,594,517 i22,485,945 I17,917,935 !13,679,140 j12,582 162 !9,846 743 i

3721,725

2941,6C3

3432,404

2331,774

491,7711,238

976775652588447304355308

1,10469543255534623017412680

$ 5 , 33,875,499

797,1394,434,4441,166,4788,385,2051,019,2268,007,237

255,7559,694,3918,028,0357,305,8096,716,3136,189,6186,187,2145,149,3744,938,5554,783,7674,452,580

19,139,57515,438,30411,627,5%19,184,33315,418,48613,187,60111,275,3789,436,1456,778,914

Grand total.

Numberof

returns.

Amountof net

income.

- I -168,961311,5 545,260

312,96118,521

356,4376,939

178,866933

105,05564,01044,36331,76924,53619,22115,03512,32810,4278,789

29,897 ;16,80610,571 I12,733 |7,087 |4,541 i2,954 j2,222 I1,539 i

$378,780,244707,210,583191,511,478857,475,0 362,120,611

1,225,167,24830,890,846

797,685,8964,955,866

573,807,914414,007,386333,309,938269,674,124231,752,86020i; 554,224172,895,924153,830,839140,692,242127,352,013515,967,240374,873,137288,485,?60438,534,809315,300,014248,475,042190,304,946165,350,717131 133,311

I8

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$90,000 to S100,000 ML1100,000 to $150,000 i 2,260$150,000 to $200,000 1 860$200,000 to $250,000 : 471$250,000 to $300,000 j 234$300,000 to $400,000 , 255$400,000 to $500,000 ! 118$500,000 to $750,000 \ 140$750,000 to $1,000,000 i 65$1,000,000 to $1,500,000... I 46$1,500,000 to $2,000,000...! 21$2,000,000 to $3,000,000.. J 16$3,000,000 to $4,000,000... i 2J4,000,000 to $5,000,000...! 6$5,000,000 and over j 2

Grand total jl, 450,723

76,599,933273,725,100148,160,689105,581,693

63,763,57587.499,78652,135,28385,039,30656,842,75855,278,70836,296,33939,349,8846,653,841

28,806,97316,511,216

8,390,968,851

40 ;111 i44 i239 !9 !5 !5 i2

1 I

3,776,97913,421,2797,358,3555,137,6332,557,9443,052,8502,196,4043,312,8061,553,9491,044,400

2 1 5,354,139

17 1,619,56860 | 7,167,073 :18 i 3,017,344 i11

6 I6 i

!

2,470,5011,580,604 j2,167,901 I2,240,207 I1,306,788 i

770,876 j

1 5,794,559 \

134434218 '115 !

49 !65 I33 :41 !16 ,6 !7 !

1

12,499,444 ;52,865,234 I37,989,482 |25,347,565 I13,457,941 !22,473,825 I14,641,097 !25,089,723 I13,455,344 j7,214,600 i

12,023,324 i11,636,167 I10,245,1448,462,620

34,936,604

103227905323271019372I

-

9,718,93928,159,18015,077,57411,821,7366,269,9779,456,4964,543,81811,157,9912,713,0448,827,7403,096,1622,384,274

-

7821071302118818373

i 7,415,456! 25,154,174! 12,378,866i 6,772,1751 5,908,306! 6,099,0001 3,398,302• 10,703,827; 2,604,858

8,048,101i 4,871,119!1

• i -

1,1833;302 ;1,301 i

703 I342 !380 :17922590 i67 !33 i24 i5

111,630,319400,492,040223,982,310157,131,30393,538,347

130,749,85879,155, 111

136,690,44177,940,82980,413,54956,286,94458,724,46416,898,98537,269,59357,242,379

72,668 412,096,152 25,368 1174,811,281 199,263 11,349,784,238 63,580 (556,539,917 |20,530 |307,045,768 1,832,132 |11,191,246,207

1 Nontaxable.—Exemptions and dividends exceed net income. 2 Classes grouped to conceal the net incom? and identity of the taxpayers.

COC71

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 6.—PERSONAL RETURNS—DISTRIBUTION OF INCOME BY SOURCES AND BY STATES FOR THE UNITEDSTATES, NET INCOMES, $2,000 AND OVER.

CO

[Income returned for the calendar year ended Dec. 31,1917.]

States and Territories.

Business.

AlabamaA la^kaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFlorid aGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMa .sachusetts.MichiganMinnesotaMississippiMissouriMontanaNebra skaNevadaNewHampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahoma

Number of jreturns, j

12,978 :1,876 i7,143

11,307 I94,79421,16331,6324,124

15,0829,297 I

23,849 ;2,888 '7,994 !

148,713 !45,90S !60,160 :35,809 ;20,074 j20,015 I9,222 ;

30,673 I78,644 j54,347 i45,666 J9,240 i

54,457 !14,086 !49,632 !2,983 i6,075 i

68' 7704,448

266,22313,26312,82195;38628,031

Wages andsalaries. Total gross

sales andother income.

$25,491,321 ;3,299,91413,613,98513,082,019158,844,98629,242,12867,331,490 :9,117,628 .

32,746,345 i15,478,028 i40,513,394 I6,743,689 I7,356,576 j

301,312,393 j64;385,36336,825,01731,006.974 '27,489,91737,803,66015,983,75875,401,629208.108.710118^016^26062,199)08312,478,494103,239,17720,670,81932,503,3444,670,05810,799,594

183,056,2236,889,203

817,070,63120,972,4788,620,490

213,834,98531,348,804

$85,896,632 i6,480,787

36,669,141 '95,513,808

643,305,012137,064,125197,184)60428,850,481 :77,822,46370,738,130 ;

179,383,044 \12,462,270 !53,761,278 ,

984,428,344 ::

316,733,278 :

431,280,705 ;270,374,150 i115,415,406 .'161,174,787 j64,472,537 i250,895,451;

699,211,990359'. 185,497272) 469,352149|308,6S6346,040,958100,646; 245333,631,554

16,112,31855,959,072

446,544,80534,890,072

2,419,690,55390)2r6,5l983,771,708

630,975,790205,187,429 I

Total deduc-tions.

$69,328,665-, 4,789,50529,079,14674,200,358488,379,46499,403.550161,761)83722,715,99964,102,18056,033,948139,705,688 !9,491.243

35,714; 809753,338,8412 54,210,074271,368,566 !

185,908,99182,815,769 |129,131,282 I51)980,026 i211,467,721597,226,367 :287,055,133 !195,616,839 ;125,300,626 I269:299.683 i75,593,959 ;216,587,584 ;11,849,160 i47,556,794 |

365,009,529 j26,131,834 -

2,080,451,290 i69,223,575 !51,208,072 i

506,673,838152,263,152 \

Net incomefrom business. |

Partnershipprofits.

$16,5671,691,7,589,

21,313,154,925,37,660,35,422,6,134,

13,720,14', 704,39,677,2,971,

18,046,231,089)82,523,

159,912,84,465,32,599,32,043,12, 492.39,427,

101,985,72,13076,852!24,008)76,741,25,052,

117,043,4,263,8,402,

81,535,8,758.

339,269,21,072,32,563,

124,301,52,924,

,967282 I995 I450 j548 j575767 1482 !283 \182 i356 I027 ;469 I503 ;204 I199 !159 I637 !505 :511730 •623364 ;

513 :070275 !286 i970158 !278 ,276 i228 j263944 !626 !952 i277 !

#5,998,387 !

585,1922,776,240 ;

7,270,624 i36,915,124 :6,583,3947,588;714 :1,348,810 j

2,459,553 !3,188,743 j8,974,482 I

539,2142,717,627 '

46,748,705 i13,512,315 I13,425,511 !9,331,739 i7,564,813 i9,957,187 I2,657,059 I

15,400,146 !50,277,607 I18,472,747 !12,201,572 •7,472,761 ;

20,068,223 i3,925,742 i9,189,801 !

'692,465 I2,200,568 I

20,082,220 '1,742,100 j

205,146,180 I5,813,451 ;

2,485,568 j33,350,992 |10,195,613 !

Profits fromsales of real

estate, stocks,bonds, etc.

SI,513,50752,883

1,751,6853,082,017

13,732,3199,274,8833,854,553

' 878,790950,049

2,272,8392,941,824

438,3542,272.266

21)827)1524,775,151

14,539,30010,098,0495,071,5933,159,3332,242,1493,785,575

11,943,34510,657,5147,191,0372,708,0246,193)7262,910,0686,755,446

733,9061,234,2006,140,735

663,41446,477,2342,985,4061,965,016

17,593,80811,855,869

Rents androyalties.

S4,916,670363,655

2,616,2366,496,633

44,181,8877,150,490

10,226,6141,693,2367,576,8903,492,1419,293,057

819,6081,841,785

68,036,54515,616,57722,151,26120,768,2655,835,2608,505,4022,910,6559,940,515

22,299,12924,054,68510,003,6843,593,655

23,337,3523,614,107

16,641,231462,596

1,684,98919,555,0261,136,822

93,627,0405,157,9032,192,997

35,050.55320,980,550

>

gXII

ac

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

OregonPennsylvania..Rhode Island..Sonth Carolina.Sonth Dakota..TennesseeTexasUtahVermontVirginiaWashingtonWest Virginia..WisconsinWyoming

Total.

12,965 '161,503 •11,616 ;

11,960 |23,414 i18,137 i59,579 ,

7.191 i4^108 i

20,070 I27; 687 I15,093 '35^194

4,882 i

21,737,793387,290,906

29,205,01915,813,6439,123,970

34,849,51072', 355,50913', 655,262

G, 394,86341,972,46447,737,15429,955,79158,120,1856,680,266

1,832,132 3,648,437,902

135,429,1,387,032,

85;943,85,101,146,265,104,060,433,020,30,283,42,590,139,979,162,537,72,537245,80i;36,518,

109,710,1.149,701

71,840;60,435,92,420,80,571,323,423,20,776,36,108,112,422,116,461,60,981,190,520,28,169,

874797 ;367 :642 i270 i049 I277 I492 ;617 i286 !491 |389246819

25,718,701237,330,32514,102,96024,666,30953,845,41823,489,825109,596,7249,506,9596,481,57027,557,08946,075,87711,556,24255,281,6398,349,154

13,570,931,459 | 10,705,518,713 2,865,412,746

5,180,16978,785,1983,921,4004,449,5423,911,32910,019,345'29,287,3771,444,4471,601,6246,254,2316,795,9864,741,4577,431,6132,401,748

775,086,665

1,610,70323,390,8001,528,8251,209,7793,737,4502,943,11315,733,2721,169,435352,319

2,713,6203,522,8216,721,1844,729,3192,284,958

318,170,617

4,185,22150', 484,4674,254,7446,067,5125. 225,7296,779,63635,164,6441,726,513'884,4917,455,0388,706,7196,023,1337,252,0092,307,842

684,343,399

>

Ow

a6g

Co

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 6.—PERSONAL RETURNS—DISTRIBUTION OF INCOME BY SOURCE AND BY STATES FOR THE UNITEDSTATES, NET INCOMES, $2,000 AND OVER—Contimied.

[Income returned for the calendar year ended Dec. 31,1917.]

00

States and Territories.

Alabama.Alaska.ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia..FloridaGeorgiaHawaii ,IdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouiiMontanaNebraskaNevada..

Dividends.

New Hampshire.New JerseyNew MexicoNew York ,North Carolina..,North Dakota. . . .OhioOklahomaOregon

1913-1916

$1,652,246333,762

1,002,9931,374,715

26,005,3285,553,547

19,313,1963,170,7875,125,4102,394,7596,882,514

650,070 ;857,416 !

65,984,6208,851,1826,881,0645,076,4587,401,3716,671,5484,197,797 ,

11,584,96551,927,87122,736,34119,941,3902,037,463

29,277,810 !1 609,265 |5,496,554 |

153,200 i3,333,970 !

32,441,484 j972,878 !

263,697,335 i3,736,1251,156,430

72,304,3354,982,124 I2,445,686

1917

$6,449,467240,246

3,414,9675,470,88176,944,69216,021,54053,248,99726,934,82914,496,4936,650,07612,770,0759,676,2022,825,630

129,151,90523,856,24115,521,93511,535,62917,502,62412,067,62811,242,12433,941,063

147,989,00863,057,74431,263,0823,663,982

51,703,4845,901,678

11,818,806556,556

8,901,41472,288,0242,008,186

527,345,83411,580,1172,934,244

122,783,29512,585,6757,137,325

Total.

Interest andinvestment I

income. ITotal income.

$8,101,713574,008 !

4,417,9606,845,596 I

302,950,020 j21,575,08772,562,19330,105,61619,621,9039,044,83519,652,58910,326,2723,683,046

195,136,52535,707,42322,402,99916,642,08724,903,99518,739,17615,439,92145,526,028199,916,87985,794,08551,204,4725,701,44580,981,2947,510,94317,315,360

700,75612,235,384104, 72c), 5082,981,064

791,043,16915,316,2424,090,674

195,087,63017,567,7999,583,011

$2,122,051152,100

1,378,2914,131,29134,352,6236,920,15516,828,9183,874,96910,535,6941,245,5545,188,002980,066

1,242,69367,952,4253,301,05914,586,2832,063,6497,009,11212,672,5827,536,812

30,429,63247,868,0775,987,42325,038,660

431,36022,587,847

522,14621,066,741

166,6281,562,816

35,538,412475,110

331,310,6184,097,7472,876,69821,240,3867,024,8403,977,644

$64,711,6166,719,034

34,144,39262,221,630

545,902,507118,406,712213,815,24953,153,53187,610,71749,426,322126,240,70422,818,23037,160,462932,103,248219,821,092283,842,570174,375,922110,474,327122,880,84559,262,865219,911,255642,399,370335,113,078244,691,02156,393,809339,148,89464,206,111220,512,89311,698,56738,119,829451,637,41022,645,951

2,623,914,13575,416,17154,795,079640,460,306151,897,75271,993,242

Generaldeductions.

$4,502,054210,528

2,190,3843,723,343

44,450,9619,748,837

13,888,5252,556,3555,235,3254,106,326

10,069,5921,293,9753,324,948

68,318,64817,225,16628,773,70913,100,9207,575,0836,984,6654,147,155

11,899,46641,087,86833,110,66820,695,4183,843,096

32,848,7074,913,119

17,783,998735,251

2,377,53329,879,9861,753,230

184,177,9875,767,0405,741,356

42,369,38412,236,8945,406,219

Net income.

$60,209,5626,508,506

31,954,00858,498,287

501,451,546108,657,875199,926,72450,597,17682,375,39245,319,996

116,171,11221,524,25533,835,514

863,784,600202,595,926255,068,861161,275,002102,S99,244115,896,18055,115,710

208,011,789601,311,502302,002,410223,995,60352,550,713

306,300,18750,232,992

202,728,89510,963,31635,742,296

421,757,42420,892,721

2,439,736,14869,649,13149,053,723

598,090,922139,660,85866,587,023

oo

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

Pennsylvania...Rhode Island-..South Carolina.South Dakota..TennesseeTexasUtahVermontVirginiaWashingtonWest Virginia..WisconsinWyoming

Total

79,112,336 |9,526,841 I

803,325 !901,385 I

4,379,926 i14,052,297 '2,139,7181,677,6184,373,3806,369,2716,584,311

17,502,430571,303

237,956,265 j25,603,575 I6,595,8883,019,970 i

12,481,35129,113,871 i6,370,904 j6,700,669 i

18,065,064 J14,373,044 ;22,271,209 !

29,959,429 !

2,609,412 !

317,068,601 )35,130,416 !

7,399,2133,921,355 i

16,861,277 i43,166,168 !8,510,622 i8,378,287 \

22,438,444 i20,742,315 >28,855,520 !47,461,8593,180,715 !

89,883,472 !11,046,075 !

302,406 !14,207,624 !5,364,690 j

1.9,707,866 j1,221,683 j2,559,292 I4,469,060 |3,557,240 !6,155,519 !9,728,723 !1,234,692 |

1,184,99,5993,

ioo3253723'

112137,94

190,28,

233,769 i189,439 !908,404 '972,875307,396011,560234,921652,446859,946138,112008,846005,347439,375

857,210,150 1,991,632,349 j 2,848,842,499 j 936,715,456 12,077,009,284

73,433,476 i5,526,370 !4,532,5558,538,015 i8,313,856 !28,469,723 |3,357,4751,836,642 '.8,998,587 !10,362,997 i7,729,296 I14,855,094 i1,755,272 j

1,110,93,55,85,91,296.33,24,103!128;86,175,24:

800,293663,069375,849434,860993,540541,837877,446815,804861,359775,115279,550

,150,253,684,103

885,763,077 j 11,191,246,207

I5

CSS3

COCO

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 7.—PERSONAL RETURNS -DISTRIBUTION OF INCOME BY SOURCES AND BY INCOME CLASSES FOR THEUNITED STATES.

[Income returned for the calendar year ended Dec. 31,1917.]

Income class.

$2,000 to $4,000$4,000 to 85,000$5,000 to $10,000$10,000 to $20,000 I$20,000 to $40,000 1$40,000 to $60,000 !$60,000 to $80,000 I$80,000 to $100,000 i$100,000 to $150,000 i$150,000 to 8200,000 !$200,000 to $250,000 ; |$250,000 to $300,000 1$300,000 to $500,000 i$500,000 to $1,000,000 j$1,000,000 to $1,500,000 j$1,500,000 to $2,000,000$2,000,000 and over

Total j 1,832,132!

Business.

Number of!returns. |

Wages andsalaries.

1,213,665 J185,805 i270,666 I95,696 ;40,110 !11,628 '5,1762,722 I3,302 '1,302

703 !342 !559 ;315 i673341

$1,552,870,047300, 768, 540660,884,433432,242,109295,530,303128,189,649

69, 960, 97444, 939,12763,093,84128,329,53519,333; 4968, 750,887

21,355,80213,720,9172,276,2122,118,6224,064,408

3,348,437,902

Total grosssales and

other income.

$4,892,1,477,2,968,1,661,1,013,

428,246,124,264,110,64,20,

104,99,

407,225883,321417,944010, 822040, (504770,271103, 601420,884204,063513, 907372,466510,485746,206125,564579,341486,035338,720

Total deduc-tions.

13,570,931,459

83,414,1,153,2,437,1,441,

912,370,219,109,237,

96,56,17,93,85,

353,932295,911647,684906,909881,906588,110078,808707,005073,276371,778124,153204,049740,015803, 159871,009693,518177,191

10,705,518,713

Net incomefrom business.

$1,478,053,293324,587,410530,770,260219,103,913130,158,69858,182,16127,024,79314,713,87927,130,78714,142,1298,248,3133,306,436

11,006,19113,322,1052,708,3322,792,517

161,529

Partnershipprofits.

Profits fromsales of real

estate, stocks,and bonds.

Rents androyalties.

$147,025,429 j46,353,085 j

128,969,639 '99,561,487 i90,988,575 ;

50,422,382 I32]723,438 i23,731,795 !40,008,356 '25,718,957 I18,257,601 i11,404,531 i25,682,632 |17,751,519 14,010,538 !6,817,834 I5,658,867 j

$73,627,26, 613,52,909,41,471,34,122,17,133,11, 793,7,706,

13,181,8,437,4,605,3,297,8,198,5,753,1,377,2,934,5,005',

895822852663118 i668 I842 !273 I698 !367 !

140 I151 I872 I547 i169 I618922

$280,423,80963,051,871

126,391,21178,168,50052,309,35522,403,03012,447,8898,112,151

11,231,3926,407,8114,437,4422,514,8075,592,2144 794,2981,362,954

433,9044,260,761

HH

o

-T I2,865,412,746 775,086,665 318,170,617 684,343,391) g

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

Income class.

$2,000 to $4,000$4,000 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

1913-1916

$4,288,5696,039,

49', 282,99,891,

138,216,89,707.62,503.43,591,75,074,46,726.31,421.19,153',47,127,5), 274,25,239,16, 957,40, 712,

857.. 210.,

324229116193958915944034909475854S35898625611661

150

Dividends.

1917

$126,946,63863,413,046

230,251,816282,092,996299,025,500172.822,414116,249,72781,160,950

137,818,46974.543,30856', 343,08437,625,26672. 706', 58489,651,51133,339,59020,684,40993.; 957,041

1,991,632,349

-----

Total.

$131,235,20769,452,370

279,534,045381,984,112437,241,693262,530,372178,753,642124, 752,894212,892,503121,270,21787,764^ 55956,779,120

119,834,419144.926,40961^579,21537.642.020

140,669,702

2,848,842,499

Interest andinvestment

income.

$49,942,09564,293,646

171,907,269146,793,995132,298,02665,097,02844,166,65131,208,83351,746,12831,559,45321", 771,66614,462,53931,100,94233,073,55713,425,0817,069,284

26, 799,263

936,715,456

Gross income.

S3,

1,1,1,

12,

713,185,775895,120,744951,366,709399,325, 779172,648,768603,958,290376,871,229255,164,952419,284', 705235,865,469164,418,217100,515,471222,771,072233,342,35286,739,50159,808,799

186,620,452

077,009,284

Generaldeductions.

$360,921,58866,544,002

123,858,62187,033', 29770, 755', 56240,183,23421,215,56612,401,32218,792,66511,883,159

7,286', 9146,977,124

12,866,10318,711,0826,325,9523,521,855

16,485; 031

885,763,077

Net income.

$3,352,265,187828,576, 742

1,827,508,0881,312,292,4821,101,893.206

563,775', 056355,655,663242, 763,630400,492,040223,982,310157,13i; 303 ^93,538,347 L-

209,904,969 5214,631,270 P

80,413,549 ^56,286,944 £

170,135,421 c

11,191,246,207 o

?

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 8.—PERSONAL RETTTRNS—DISTRIBUTION OF INCOME BY PRINCIPAL SOURCES AND BY STATES FORTHE UNITED STATES—NET INCOMES $2,000 AND OVER.

[Income returned for the calendar year ended Dec. 31, 1917.]

Income from salaries and wages.

States and Territories.

Number\ of returnsI showing! salaryland wage;i as thei principal! source of)urce

income.

AlabamaAla skaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNeva1aNew HampshireNew Jersey

6,6211,2114.1642,811

38,6118,240

16,1201,7309,739 j3,881 i9,543 :1,739 |2,156 I

64,73816,3888,2266,8637,0468,4633,711

15,76442,09126,31615,9402,793

22,4686,3767,3401,5432,519

39,771

Income from business.

Amount ofincome fromthis source

on thesereturns.

$21,194,7723,039,254

11,723,7699,167, 903

128,146,72023,546,85255,970,3786.419,229

29,296,901 I12,459,58631, 776,9015,580,3745,712,824

251', 523,25949,582, 77826,833,20922,153,56520,138,39429,165,10812,771,06363,432,425

167,030,89493,557,89849,720,8808,631,755

86,074,46217,597,08222,909,5434,115,1008,731,089

159,611,202

Amount ofincome fromthis source

on allreturns.

$25,491,3213,299,91413,613,98513,082,019158,844,98629,242,12867,331,4909,117,628

32, 746,34515,478,02840,513,3946,743,6897,356,576

301,312,39364,385,36336,825,01731,006,97427,489,91737,803,66015,983,75875,401,629208,108,710118,016,26062,199,08312,478,494

109,239,17720,670,81932,500,3444,670,05810,799,594

183,056,223

Numberi of returnsI showing

business! as thei principali source ofI income.

4,183540

2,0446,194

35,5849,2157,5921,3422,6213.506

10,386484

4,64060,12023,54742,58123,0909,2138,0983,1338; 639

18,86517,65023,4274,870

22,2165,897

36,2761,1081,917

16,471

Amount ofincome fromthis sourceon thesereturns.

$20,682,8842,097,0719,634,46126,396,587178,982,48543,183,02437,573.3276,805,00414,489,00217,076,46045, 744,7372,960,24219,887,510

259,894,68190,487,837

170,952,25491,336,83737,731,66638,662,54213,945,32049,876,920

135,313,82381,352,61585,135,57528,861,36087,962,69527,232,822

122,196,7714,716,0499,238,033

91,763,690

Income from investment.

1 Amount of' income from

this sourceon all !

returns.

Number !of returns;showing |invest- ;ment as I

principal ;

source of jincome. I

$24212312055346S172051323

299,100

,079,329,117666^572518866362

,861357920091991852034082

129,885165 764593,662948,036665;810.

187,877;103,894,45,236',45,1758!

164,101,

160,391,613,206,260,

96,245',34,

103,31,

132,5,\\

107',

188,003,

595362360670010 •947 I043 !025 I719 •451 i575625 J122 l

855 !224 ;

888,096 !989,689,837,758,

217 1529 !046241

2

220371213

1235,9,53,3,26,'17,10,6,1,9,1,6;

1,12,

,174' 125935,302,599708920052722910920665198855973353856815454378270688381299577773763016332639528 .

Amount ofincome fromthis source

on thesereturns.

$9,124,312743,431

4,604,10210,261,644

125,793,48323,964; 32569,437,11129.736,75222,' 408,3239,924,372

22,414,3429,806,6353,861,294

206,252,62238,042,97933, 454,81328,198,49025,527,52021,685,43814,507,83746,350,426

180,711,83687,930,12150,759,2606,403,348

84,445,7238,277,105

26,355,506813,941

10,570,73797,319,914

Amount ofincome fromthis source

on allreturns.

$15,140,4341,089,7638,412,487

17,473,520181,484,53035,645,73299,617, 72535,673,82137, 734,48713,782,53034,133,64812,125,9466,767,524

331,125,495 I54,625,05959,140,543 I39,474,001 !37,748,367 i39,917,16025,887,388 j85,896,175 I

270,084,085115,836,19386,246,8169,726,460

126,906,49311,647,19655,023,3321,338,980

15,483,189160,822,946

Grand total,

Totalnumber

ofreturns.

12,9781,8767,143

11,30794,79421,16331,6324,124

15, 0829,297

23,8492,8887,994

148,71345,90860,16035,80920,07420,0159,222

30,67378,64454,34745,6669,240

54,45714,03649,6322,9836,075

68,770

Totalamount of

income.

$64,711,6166.719,034

34,144,39262,221,630

545,902,507118,406,712213,815,24953,153,53187,610,71749,426,322

126,240, 70422,818,23037,160,462

932,103.24*219,821,092283,842,570174,375,922110.474,327122; 880,84559,262,865

219,911,255642,399,370335,113,078244,691,02156,393,809

339,148,89464,206,111

220,512,89311,698,56738,119,829

451,637,410

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

New MexicoNew YorkNorth Carolina.North JJakota..OhioOklahomaOregonPennsylvania...Rhode Island...South Carolina.South Dakota. .TennesseeTexasUtahVermontVirginiaWa JhingtqnWest Virginia..WisconsinWyoming

1,970 i145,350 !

4,847 '2,364

46,0247,2364,89084,9155,9433,6352,1348,40717,6503,896 !1,494 i8,341 i12,621 I8,54912,9101,894

5,626,143679,050,68215,774,7246,116,545

174,683,13722,482,29417,307,211

314,661,12023,861,86911,193,7435,526,13327,237,14355,080,97111,614,4144,888,94130,395,40939,788,33822,527,12845,840,5754,999,088

Total ; 789,992 -2,956,270,777 3,648,437,902

817,070,20,972.8,620,

213,834,31,348,21,737,

387,290,29,205!15,813:9,123'

34,849!72,355;13,655;6,394;

41,97247,737;29,955;58; 120;6', 68O;

203631 I478 I490 '985 I804 1793 i906 i019 i643 I970 i510 i509 I262863 I464 !154 i791 1185 !266 I

1,87869,043 15,585 !9,090 ]33,537 !14,503 i5,995 I47,284 12,8096,17719,0366,278 :

30,203 ,2,1501,6284,96411,295 ,5,353 !15,9452,155 i

9,784,053 !478,045,40824,870,04934,126,901131,678,708 157; 871,052 !29,619,446 :285,393,730 i15.680,320 j26,951,275 i57,122,121 i30,124.374 !128,972,895 i10,166,796 ;7,304; 021

28,813,048 i50,304,33012,855,989 i58,044,907 i10,146,637 i

11,163,752 :590,862,677 j29,871,801 !37,014,220 ;175,246,752 |74,975,759 j32,509.573 S

339,506,323 i19,553,185 i80,325,630 !61,494,197 !36,452,283 ;154,617,373 •12,120,841 '•8,435,513

36,524,940 \56,394.68423,018^883 ;67,442,571 ]13,035,860

60051.8302,8311,367

15,8356,2922,08029', 3042,8642,1482', 2443,45211,7261,145986

3,8943,7714,0626.339' S33

2,936,858764,847,73016,023,0944,565,135

168,753,59232,340,156\\, 665,213

295,844,35334.623,2997,922', 9737.490,69118,168,06861,277,5598, 404', 1477,999,334

23', 558', 42024.010,32530.125,04842, 491', 0643,468.764

710,357 ;3,340,050,344 3,958,670,028 |

4,592,996,215,980,82724,571,8929,160,369

251,378,56945,573,18917,745,876457,436,54050; 431,23513,769,13123,354,70829,005,60398,038,67811,458,81811,822,07034,362,54233,006^27441', 034,17264', 442', 5916! 723,249

331,783 j2,87R, 203.. 565 |4,469,901,354

4,266,13,12,95,28,12,

161,11,11,23,18,59,7,4,17,27,17354'

448223263821396031965503616 I960 !414 i137 !579 i191 i108 i199 |687 i964192 !884 '_!_

22,645,!, 623,914,

75,416,54,795,640,460,151,897,71,993,

., 184,233,99,189,59,908,93,972,100,307,325,011.37,23*126,652.112,859;137,138.94,008;190,005;26,439

951135171079306752242769439404875396560921446946112846,347,375

l31,832,132 J12,077,009,284 g

8

o

Cc

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 9.—PERSONAL RETURNS—DISTRIBUTION OF INCOME BY PRINCIPAL SOURCES AND BY INCOME CLASSESFOR THE UNITED STATES.

jIncome returned for the calendar year ended Dec. 31,1917.]

Income class.

$2,000 to $4,000•14,000 to $5,000$5,000 to $10,000$10,000 to 120,000$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 o v e r . . . .

Income from salaries and wages.

Number P e rn f

c e n t

of re- <*

principal! *«idsource of § | a

Grand total. 9,992

580,67,97,30,10,2,

40202360744313435990440342314166204416211

47.8236.0536.053i.8125.2720.2917.4514.9212.8110.83.94.58.79.51.03.03.03

Total in-come from

salaries andwages.

! Per centI ofI income• in eachi classj derivedi fromj salaries; andj wages.

$l,552,8~9,047300,768,540660,884,433432,242,109295,530,303128,189,64969,950,97444,939,12763,093,84128,329,53519,333,4938,750,887

21,355,80213,720,9172,276,2122,118,6224,054,408

43.12

41.8233.6033.8730.8925.2021.2218.5717.6115.0512.0111.768.719.595.882.623.542.18

Income from business. Income from investment. Grand total.

Number

cipalsource ofincome.

483,996 i84,452 I

102,295 i25,409 !

8,8:6 I2,402 J1,053 !

544 !664 ;279145 i68 I

11050 j8 :

Per centof

returns I

lsiness,as prm- !

cipal jsource. ]

Total in-come frombusiness

39.8945.4337.7926.5522.1320.6520.3419.9920.1121.132.061.991.971.59.12.15.03

| NumberI i of re-I Per cent: turns in

of; income; in each| classI derived! from'business.

eachPer cent!

of Ireturns ,

showing! showing Iinvest- | invest- jment as i ment as (

Total in-come from

investment.prin-cipal

source ofincomi

l$l,698,708,617 ;

i 397,554,317 :

j 712,649,751I 360,137,053 'j 255,269,391 ;

125,738,211! 71,542,0^3 !

i 48,151,947 :! 80,320,841i 48,298,453| 31,111,054 !! 18,008,118

44,887,69536,827,171 '8,095,039

12,544,969 (

10,826,318 ,

45.7544.41 |36.52 ;25.74 i21.77 ;20.82 !18.98 I18.0919.1520.48 |18.9217.91 !20.14 !15.78 I9.33 !

20.97 i5.80 !

149,26734,33070,76439,84421,1006,8373,2191,7722,215

88249225440524957

39

3,648,437,902 30.21 710,357j 38.77 |3,958,670,028 j 32.78 331,783

principal'source. !

12.3018.47 !26.14 I41.64 i52.6159.086 .19

.10'.08

74004325908582

$461,601,111196,797,887577,832,525606,945,607621,849,074350,030,430235,368,182164,073,8,8275,870,023159,237,481113,973,66773,756,456156,527,575182,794,26476,367,25045,145,208171,729,726

!Per cent

of jincome jin each j

class |derived |

from !invest- jment. !

Numberof re-turns.

Totalamount

of income.

j _

18.11 14,469,901,354|

12.4321.9929.6143.3753.0357.9662.4564.3065.7967.5169.3273.3870.2678.3488.0475.4892.01

37.01

1,213,665185,805270,66595,69540.11011,6285,1762,7223,3021,302

703342559315673341

I$3,713.895!

1,951;1,399,1,172,

603!376,255,419,235,164,100,222,233;

83,59,

183,

183,775120,744365,709325,779618,768958,2908-1,229164,952284,705835,439418,217515,471771,072342,352739,501808,799620,452

>

O

1,832,132 |12,077,009,284

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 10. PERSONAL, RETURNS- NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CAL-ENDAR YEARS 1917 AND 1916.

Total number ofreturns.

States and Territories.

AlabamaAlaska !

ArizonaArkansas 'California jColorado |Connecticut , IDelaware IDistrict of Columbia iFlorida.... IU eor^ia , . , . . ,HawaiiIdaho iIllinois ;Indiana !Iowa , _, iKansas jKentucky |Louisiana ;Maine !

Maryland ';M assachusetts ;Michigan iMinnesota jMississippi ;Missouri |Montana ;Nebraska ;Nevada jNew Hampshire jNew Jersey !New Me \ ico jNew York. |North *. 'arolina |North Dakota |Ohio |Oklahoma |Oregon ;

81 ,000 to$2,000.

1917 19171

2,097243994

2,25521" 2084', 4359,7131,3466,8081,7793,444 !1,144 I

756 |37,525 j7,004 i8,497!4,290 j3,887 i4,517 !2, 8239,674

32,291 ,11,448 I7,556 i1)440 !

12,956 !1,801 !4,286 |

364 I1,73519,701 !

813 !93,1552,2071,176

21,7742,5392 800

92,000 to§2,500.

$2,500 to$3,000. $3,000 to 84,000. $4,000 to 85,000. £5,000 to $6,000.

I9175 1916 1916 1917

8,8662,6945,121 i6,532 |87,438 j19,464 i32,8403, 90814,6556,039 114'. 403 I

243 ;8,420 i

170,784 I33,113 i54,810 i27,256 ;14,618 112,302 I7,890 j

30,281 I77,467 l

57)215 ;34,3436,142

37,151 .,14,61032,840 '•3,6404,734 i66,190 i7,168 !

222,866 |9,714 |8,120 !94,87720, 72712,106

1.2^1791

2. 6071, X46

~:>! 9359,223

9764,s27

2,444'392 :

1,4222,228

IS; 1974.025 :5.921' 664

2 9191.873x'. 537 :

2 , Hits36'. 57'!1 \. Hit'.1!.1319) 17S5.180 I5,063 '2, 3676.823

2 )', 69916.591 ,14.0212,140

13,75^ 'I, 570

12.95S1)2331.635

is', 70S ,1,473

.17, 9963,1S?23,6S3

24'. 0507,ISO '3)401 :

1, 6433L25210,13013,4087, 5713) 9033, 5671,6724, 509

14,02?10, 96510,334

1,56710,7732,918

10,397619

1,09613,188

91946,607

2,5932,771

19,3915, 8512) 578

2.482' 361

1,2612, 738

18,2364*. 4405,711

' 8022.738l) 9105; 247

0151,777

>>2', 5079) 694

16,658S.3044 1284^0271,8125, 665

14,05810,8179,8391,777

11,6262,684

12,030476

L, 19013,273

838">0,2752, 9253, 070

19,8416,1572,702

44

1.

I ?

-

v)h

I

1,

2,1,

2,

3,

14,

3,

48955

1905347409426602089074286802Vii163645571374023838025566723329052470301892281988

79351817198034437234936384758

1.246149547 !

1,3789.3012)2712,948 f

413 i1,344 i

968 i2,697

15,094 i41209 !7,7903,9792,2362,138 :

9003,798 :7,165 :4,899 ,3,991 '1,0415,713 :1,3625,921

' 258580

6,772355

27,2211,4771,4139,332 •3,115 j1,361 I

35153152430

3.884717

1.474167

1.3053046401 ~n

1236.6121,2291,766' 816681672480

1, 5624, 9981,7281,372201

2, 392"28979199

2783,434

17213.820' 383265

3.413'371522

1916

65960

315873

5,3911,2581,721' 286

.803587

1,595173421

8, 3382,0783, 9052, 0731,2441.302' 552

2, 5124,4672.6092\ 040

' 6893,189

7793 048

124335

4,077233

17,057808719

5,2731,604

746

26835

135288

2,438499

1,116' 135

85921744312594

4, 605' 917

1.094' 563485553370

1,1883,5601,365

900176

1,52223963740

2142, 508

9110.313

317185

2,645294349

16,000 to 17,000.

1917

398 :36

242 :535 i

3,392 i710 I

1,067 |170 i484 !375 ',879 j

90 !249

5,143l)2052,1441,108

761745366

1,4842,7671,6021,085

4331.854' 458

1,643

2652,419'129

3 0,902523369

3,1931,006

483

1852877224

1,80334981210948518134971

3,

2,

1,

1,

oy229570727379336388243S52509976652120 -99917914134

16966473

498203

97S28235

Ui

O^T.(_)

J2OO

IE.

1 No returns were filed m these classes in 1916.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 10.—PERSONAL RESULTS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CAL-ENDAR YEARS 1917 AND 1916—Continued.

Total number ofreturns.

States and Territories.

1917

PennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennessee ITe^asUtahVermont jVirginia IWashington jWest Virginia iWisconsin iWyoming j

Married women making: sepa- jrate returns from husbands* <.

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

37,95156,32228,28170,5547,663

Crand total j 3,472,890

1916

40,2893,7451,204

9714,414

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

673

$1,000 to$2,000.

1917

166,66812,31110,36116,24013,31435,837

7,4453,150

17,88128,63513,18835,3602,781

437,036 1,640,758

$2,000 to$2,500.

82, "00 to$3,000.

1917 1917

44,6023,231 ;3,051 i6,2654,941 j

15,624 !2,431 !1,142 I5,590 I8,900 j4,285 :10,904 !1,452 i

$3,000 to $4,000. I $4,000 to $5,000.

1917

30,4342,1352,3685,3113,523

11,9871,393

8043,9285,4552,9557,418

924

i

480,720 ! 357,987

30,323 '1,999 '2,5K2 ,6,0203,744

13,238 !1,370 ,

762 i3,999 !5,457 '<2,872 :

7,063935

1916

6,443 !621 I249 '211 ;

1,162 !2,331 !

223 !221 !946 j

1,490 !486 I

2,066 |152 i

128 i.

1917

15,437 :997 ;

1,401 I2,710 ,1,848 j6,159 I

622 i417

2,0082,6551,4693,095

501

1916

$5,000 to $6,000.

374,958 ] 85,250 ! 185,805 ! 72,187

$6,000 to $7,000.

1916

4,803419167157528

1,37814113852164330797273

159

52,188

1917

5,370414455710625

2,064217158647865493

1,048153

64,010

1916

3,346297128923538921159338143921867267

135

36, tJOo

h4

o

ao

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

States and Territories.$7,000 to $8,000.

1917 1916

Alabama 270Alaska 17Ariz na 155Arkansas 361California I 2,351Colorado j 528Connecticut 709Delaware ! 100district of Columbia i 329

Florida ' 230Georgia ' 617Hawaii ! 88Idaho I 164Dlinois 3,570Indiana j 871Iowa i 1,241Kansas ; 730Kentucky ! 489Louisiana I 517

Maine | 271Maryland , i 909Massachusetts ; 2,028Michigan j 1,148Minnesota i 810Mississippi I 300Missouri • 1,268Montana I 278Nebraska ! 974Nevada * j 44New Hampshire ! 169New Jersey I 1,675New Mexico \ 110NewYork ! 7,770N >rth Carolina I 345North Dakota | 213Ohio I 2,310Oklahoma j 667Oregon \ 327Pennsylvania j 4,066Rhodelsiand J 295South Carolina 296South Dakota j 341

1251459

1491,250

241613

77325106230

6667

2,3004105043042362611P3632

1,892718448

7071813124022

1151,221

585.483

14381

1,311189174

2,552228

6054

$8,000 to $9,000. $9,000 to $10,000. I $10,000 to $15,000. : $15,000 to $20,000. $20,000 to $25,000.

1917

2032398

2591,641

364613

85247175404

63113

2,305596841450374394204758

1,602"806532208941187662

27119

1,27556

5,739253130

1,570434236

3,056214204229

1916 1917 I 1916 1917 i 1916 I 1917

1 In 1916 the net incomes are combined with husbandseparately are included in their individual income classes

1071050

11595419041367 |

237 j79 !

193 !53 I46 I

1 722 !341 I350196;180 I212 !112486 |

1,415 !541 i343 i

75 |575 !120 !203 !

16 i66 i

909 i32 ;

4,199 !102 I

56 i995 |140 !126 i

1,956 !168 I

60 I50 1

's returnsindepend

169 I7 !75 !197 I

1,235 j234 |461 |72 j

202 j114 ;311 j3664 i

1,764 !377 i

354 !262 !332 I155592

1,343642371162720149

759

3983

778151373

55141

571253323

1,313'288273145142161102336

1,159424272

59428

409 154 I27 ; 14 ;87 I 68 i

966 I 658 !56 i 26 j

4,731 ' 3,392198 1 94 !100 : 42 !

1,286 i 798 !321 i 104 |212 | 81

2,285 | 1,550 i190 | 135 !162 j 41 I149 ! 43 I

and in each case t reated as oneent of h u s b a n d ' s incomes.

41526

200472

3,298615

1,287200469329796 !113 !212 !

4.963 !i ; o i 6 J1.172 I

'821 ;

679 I787 |406 i

1,5303,8661,762 |l',059 i

388 i1,951 I

339 |855 |52 I

257 |2,645 I

135 I13.285 I

'439 |203 i

3,675761 I430 i

6,468 I570 !341 !239 |

235 i24 (

no !214 I

2,067 ;541

1,114 '139 i591 l

194345106 ;

76 :3,679

'688 !

670408410 i475 ''296 !

1,023 !3,439 ,1,297 :

743 j176 I

1,295 !204 :

384 i23 i

167 ;1,985 j

55 !9,810 ;

227 !107 i

2,366 !285 i245 i

4,551 ;454 .;

126 i

1916 i 1917 i 1916

1573

83165 I

1,445277619

86250111324

6256

2,340439411351265417163655

1,850794 '451210925127

1063598996326558280 ;

277 |66;

163 |66 ,!38 !

1,816 !333 |269 !160 i197 j246 j125511 !

1,680660 I372 ;104 ;625 !

$25,000 to $30,000. £30,000 to $40,000.

1917 1916

18 j108 I

1,172 :

52 i6,686 •

16871 i

1,717'324

1733,049 i

274 i131 !74 i

659 ;26

4,037101

28969174124

1,735131

7328

re tu rn in its proper income class.

154 i13 !93 !

988 i37 i

5,418 I1 1 3 ;

53 I1,179 i

155 '106 I

2,337 i230 I66 I32 l

80 i2 !

40 i87 j

803 i140 I325 i57 i

118 i63 I162 !40 I38 I

1.209 I'227 i197 !1S9 I175 !191 !96 !

396 i1,103 I

446 I283 ;119 i454 i59 !164 j

Aft I

51 i2 I

27 :50 |

531 |137 !299 !

53 j16050 ;95 !34 I19

1,018 |160125

9411713493

3481,001

377214

55354

6493

742

51218

3,2543520

6987149

1,384139 !

19 |1 3 I

1917 the

413 i

29 i70 i

438 i84 t

224 ;3489 !35 i94 |36 |12

785 !144 i129 !9292

13057

231 \683 j268 !16965

2944495 '

29.438 ;

13 >2,691

5615

601114

49 ;1,091

96 i4618 ;

1917

412

2022

33665

210348525 I40 j35 !

605 I108

7744457746

19366620611631

22436434

28311

62,178

4110

4635035

827861111 1

1916

5732550534100257468834100352998916810611111615166285906353202573404388943496212398816735120574271294117

195322338510327836105196041117601081015861995321781533215327283377054237614

2,80038144905632

1,104132914

returns of married women filed

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 10.—PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CAL-ENDAR YEARS 1917 AND 1916—Continued. 00

$7,000 to $8,000.States and Territories. |

j 1917 ! 1916

$8,000 to $9,000. | $9,000 to $10,000. i $10,000 to $15,000.

Tennessee i 463 \Texas j 1,478 jUtahVermontVirginiaWashingtonWest VirginiaWisconsin 'Wyoming '<

Married women making ,separate returns from ;husband 1 i

141 i91 S

485 ;578 !361 i705 I110

264732

7176

259273174481

44

136

3161,020

105

329394261493

84

180 j507 l

56 ;50

180 :237 :114347

28

228748

268 I303212 !433 j

71 j

Grand t o t a l . 44,363 I 26,580 31,769 ( 20,086 , 24,536

$15,000 to $20,000. $20,000 to $25,000. $25,000 to $30,000. $30,000 to $40,000.

1916 1917 I 1916 ; 1917 1916 1917

175 j462 171 ;42191203 ,158354 !36 i

156367422917016914725541

121254422110210288189IS

87 !240 |272895 j9278 !

173 |29 i

559 i

591432424607043

12310

543

16,804 i 13,512 ! 10,573 | 8,598

j $40,000 to $50,000. ! $50,000 to $60,000. j 8(10,000 to $70,000. ! $70,000 to $80,000. J S80,000 to $90,000. j 1?io'n 000°

States and Territories. i

' 1917 i 1916 1917 1916

AlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowa

35 16

19 j1 8 I

3 1 1 ;50 !

154 123 !5 2 i15 !53 ;20 |

4 i518 !

98 |60 !

212 i49 '

140 i28 !5 9 :12 126 j22 1

6 I470 i

48 !34 j

66

17935

10720241229136

3395536

I1917 j 1916 i 1917 i 1916 ! 1917 1916 1917 I 1916 ; 1917 ' 1916 ;- I

3194

13234942031419181

2383526

9246

119187481891062

2092818

4 !2 I

84 i19 ;65 ;16 !23 !5 '.9 i

12 i3 !

201 !35 !:12 1

6 j86 |10 !39 I1 2 i

%

2 j1363320 I

2 i

3 ;2 '

5 1 I22

il17 i

3 i1 0 I

12316

5014 |23 !

3 |

2 I9 :

101

1041510

11

499

234

154672

1241111

2 0 |

11 j1 |6 !4 j

"162"!11 I

24

912666262769145

2453012

88 !2 2 '•

62 I15 !37 \2 i

A\2 i

231 !25 j10 i

1916

95261

2330

11697

11118934

1592921787552

14516

825 H

12,733 10,893

$150,000 to$200,000.

1916

1413710261013213275121

2

307301117

412187162

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

KansasKentucky.Luisiana

M Maine..^ MarvlandM Massachusetts...s© MicniganY Minnesota. . . .1 Mississippi^ Missouri...| Montana

Nebraska.. ..! Nevada*>• New Hampshire..

New JerseyNew Mexico ...New YorkNorth Carolina .North DakotaOhioOklahomaOregonPennsylvania ..Rhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermont . .VirginiaWashingtonWest Virginia.WisconsinWyomingMarried women making re-

turns separate from hus-bands1

Grand total

59538844

16551617513025

18312493

40253

91,923

2712

3965828

7827021

276

14218106446689515

7,087

28415529

1234741649814

1269

255

21244

91,674

17

3144026

57346

98

477812

734212963

7

612

6,223

43355324

' 873781088123

1281022

119

1754

1,271172

273

150850

843265109

3533257110

4,541

1223312191

32694718

898x?

12158

51,091

111

1833410

42131

61

1851114

30212138

6

427

4,048

2517311260

23681531081461

1216

9018

1571713

35133

32

1046

74

161525475

2,954

914331255

2326246

46453

11109

3792

24

112

2529624

932

510111016393

353

2,901

2115222056

1815640

459

412

688

2658

81

1281813

26518

427

3449

13182230

2,222

16141235

1694828

13629

573

5634

8522

4211

21

i7

2666

13133

24

.

2792,066

12

53^l$i3l3?5

634

47211

18711

18915319

262298

1223

8495

321313327

2913

450

2472

175124

16017

722

46

63

17

|

!! 251

1,539 1,673

g11103

15992627

327

4

350

I374

2

5873

1588

216

12

106

1022

1

1,183

A593

22922922

61914

450

1372

6783

1188

413

22805

193

191

1,265

1818261658

286756011742

10

7131

1,08412

117225

645634

116

375

1114153229

2

3,302

i i14221536

2618840

35438

8119

11,006

71

15220

6343

322

3156

171732

562

3,462

6984

251053127

32625

4452

4762

67Q

2166

141

117

1146

12193

1,301

41

102

2611746171

2621

357

4673

6482

15591

L ?54Q

11

302

1,586

a

oo

* 111 1916 the net incomes are combined with husband's returns and in each case treated as one return in its proper income class,separately are included in their individual income classes independent of husband's incomes.

In 1917 the returns of married women filed

CO

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 10. PERSONAL RETURNS—NUMBER BY INCOME CLASSES AND BY STATES AND TERRITORIES, CAL-ENDAR YEARS 1917 AND 1916—Continued.

en

o

States and Territories.

Alabama .Alaska . . .ArizonaArkansas . .CaliforniaColoradoConnecticut.DelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusetts . .MichiganMinnesota ..MississippiMissouriMontanaNebraska

New HampshireNew Jersey . .New MexicoNew YorkNorth Carolina.North DakotaOhioOklahomaOregonPennsylvania

$200,000 t o$250,000

1917

3

•j

213

1243

3

591

2322

13681891

1323

1263

5

2854

84

1916

1152

15951

2

5214

1

519

7517

62

28

3041

453

64

i$250,000 to

$300,000.

1917

1

1194

6

19

4

214

28$

7

2

16

1312

242

42

1916

2

173632

2

25

15

232

3811

. 5

9

1

165

2721

54

!$300,000 to

$400,000.

1917

113

104

1

1293

3

531

(34

811

19

1341

162

68

1916

1

(319811

135

2

i11(3

41126

1421

217

1911

1962

58

$400,000 to$500,000.

1917 1916

1

1 *

o239

1 L-1 ' 2

! 715 93

1 ' 3

21

13

4

2

11

-74

11

21

o1754

2

1

7

99

1511

31

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

1917

1

622312

22

31952

9

oo

146

1145

1916

~r

22

111

26

1

432

72

41

9

1872

223

39

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

1917

12

1

3

1

2

40

2218

1916

1111

1

1

311

2

2

542

)

ii

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

1917 1916

ii

11 3

3

2•i

13

5

4

4

2

2

23

32

3

$2,000,000 a n dover.

1917

: : : : : : : : :

2

3

i

l

28

1

3

1916

23

3

11

2

42

33

5

Ho0

oog

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

Rhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWTashin°rtonWest Virginia-Wisconsin

Married women maMng re-turns separate from hus-bands l

0rand total ,

2131

2125

703

n

72

144

178

904

\>

12 !..1 ;I L-3 |

346 ii

LV

2

2

5

113

540

ft

1

I29-'

376

fi i

t i . .Q ;

3 •I ! . .] i

1 -4 !

133 L.

005 1!

1 ;

;2 ' .

I! i

I

179 |1

4 ;

i . .

!

4 i

76 ;..

321 1

fi1

1

22

I

315

O i

!

i j

. . . . . . . . . i . . .i !2 1 . .211':;2 L .

!i i

| ; " * '

1 524

1

2

1

67

2

1I ,;

i i

j !

1 I - -

37 L .

134 !!

1

33

j

ij

18

60 41

|

1

31

98

1 In 1916 the net incomes are conbinel with husband's returns and in each ease treated as one return in its proper income class. Tn 1917 the returns of married women filedseparately are includad in their individual income classes independent of husband's incomes.

H

8o

j

I

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

52 STATISTICS OF INCOME.

TABLE 11 .—PARTNERSHIP RETURNS—DISTRIBUTION OF RETURNS,BY STATES, FOR THE UNITED STATES; showing the number of ieturns ineach State and the amount of tax.

[Returns filed for the calendar year 1917.]

States and Territories.

AlabamaAlaskaArizonaArkansas . . . . .California *Col orad o . . . .ConnecticutDel aware . .District of ColumbiaFlorida .GeorgiaHawaii . . *.IdahoIllinoisIndiana . . .IowaKansasKentuckyLouisianaMaine . .Maryland . . . .MassachusettsMichiganMinnesotaMississippi .. .MissouriMontanaNebraskaNevadaNew HairiDshireNew Jersey .New Mexico .New YorkNorth Carolina .North DakotaOhioOklah omaOregonPennsylvania - -Rhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermont - . .VirginiaWashingtonWest VirginiaWisconsin .Wyoming

Total

Number of returns.

Total.

1902177

243720150

1,00572

238222298

1425

1,590640831267274644167552

1,94371544616363142

18317

109648

517,772

23529

1,515318242

5,116372303

533236702272

24933438246234

31,701

Taxable.

1888

7724271814616738

11389

2491424

1,589301302262197406

81299

1,444324203167308

40143

1753

31451

3,56016828

820310104

1,80764

15551

3236662134

231150176200

33

17,475

War excessprofits tax.

$503,93417,690

179,344496,948

2,516,749287.438926,041471,367644,270196,263814,638342,890

36,4065,654,370

939,354444,365495,535516,213

2,679,449515,986

1.824,892IS', 396,407

976,2611,102,810

497,525826,179

62,149215,737

42,223331,789

1,305,415121,518

32,227,563663,10326,492

5,189,6681,330,178

359,01912,534,720

454,667322,90S

45,3611,239,3442,728,550

37,289228,765672,468440,595452,225433,401

64,513

103,887,984

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 12.—CORPORATE RETURNS—DISTRIBUTION OF INCOME BY STATES FOR THE UNITED STATES.

[Income returns for the calendar year ended Dec. 31, 1917.]

Corparations showing net income. Corporations showing no net income.

Percent oft>tal

number'of cor-p>ra-tims

in eachState.

66.6643.8746.6477. 5548.7346.4665. 5757.526"). 0062. 4180.8967. 5857.3364.3175.9469 1579.9369.0)76.0372.1863.1671.3771.6776.2779.0262.7)61.3182. '1437. 9775. 62

£3796

1"3233

3,563673

1,578810265,195,74616)138,

7,676I,4i3,

837,8036)2734402949

5,0232,9792,216

1S33. -)53

2]5;551

37151

61. 53

Total gross | Total deduc-incjme. tijns.

2,123.

729,758432,220753,716567,265

,403,039894,9657 "4,496771,8616 "13,938027,934

,423,340807, 789418,190120,612704, 767831,971

,011,896238,827631,111801,3908)5,393

,176,479,253,276876,197632,619134,523

7)5,715915,5SS311,61748 U 934441,753

$319;

! 121;i 209,3,241,

1,3%!i 682,I 231,I 176,I 673,i 127,i 121,'6,542,1,315,i 759,I 631.! 569,! 646,! 346.i 839,4,191,2,671.1,943,

169,2, 754,! 2)4.I 5)5:i 33.; 13.T1,837,

299,240434,676941,238567,272142,130133,647898,9"1294,433260,3783 ".0,430277,614804,922466,771362,5263>l,903932,6)8645,684373,0^3421,493976,801933,810441,115503,384423,530918,503815,2414)3,121815,313415.623165,918148,619

Total netincjme.

Incometax.

War excessprofits tax.

$60,430,997,

31,80?,23,999,

322,260,96,761,181,855,123,477,34,393,18,677,73,110,3 ;, 012,14,9U,

,133,783,133,322,77,849,121,396.82,89)!88,178',55,824,103,891,831,735,307,749,273.447,14,814,3)2,11),31,312,43,181,3,8)5,16,319,

253,212.

518 !S2,

428 !993 i901318 j541 j423 i560 '504 !

726 |867 I419'26

867313212?44

613590583324892687159274687285024048144 12,

6«3,29241,562

486,7951SI,763877,927743,9SO999,231891,878759,629927,4 "0436,177402,490733,739593,2-1381,338760,362914,921841,3 U178,419716,969326,249442,865575,903014,902743,039431,232535, 490242,131192,815575,915064,685

$12,491,015204,298

5,112,0882,780,-3G

42,503,3419,912,117

36,743,41223,262,7372,317,5281,473,6198,826,7909,978,5111,763,713

165,421,53821,797,8318,756,966

13,656,91413,541,37213,379,2205,321.557

13,373^54498, 781,84048,392,60235,883,368

1,184,36842/) 10, 74)2,?55,8264,483,425

238,6522.423,397

35,216,004

$15,17'174,347249,860593,863962,299384,268616,097742,6931-4,615117,157401,069312,9673S1,O31497,412018,819179,169517,328611,871390, 723557,6390^2,526699, 793224,70)968,503893;270927,417452,011891.316728, 558431,487181.312283', 683

Percentof

t)tal

Num-ber re-

portingno net

tax. lincome.

0.71.01.31.19

2.72

Percent oftrial

numberof c )r-p >ra-ti.ms

in eachState.

- o !

2.091.36

.19

.11

.57 !

.53 i

. 1 2 j10.23

1.32 |.58 !.92 !.81 i.82 I.38 !.87 I

6.40 !2.85 i2.28 I

. 0 9 I2.68.18.31.02.15

2.21

1,157119779566

9,4184,0791,713

415442

1,12394720080 i

7,9902,1702,861

9241,727

983921

1,3 ;33,9102,8312,2 1

3805, 5361.344'719

652287

3,8.10

33.3456.1353.3622 4151.2753.5434.4342.4831.0037.5519. 1132.4242.6235.6924.0830 8520.0730. 9124.0027.8231.842 i 6 328.3323. 7320.9837.3135.6117.0662.0324.3838. 47

Total grossincome.

$39,495,9731,003,1507,910,202

13,286,975235,674,279

48,9:6,851104,103,815

12,234,95011,230,56831,608,32261,893,474

2,509,35513,401,090

403,337,235106,863,96286,497,47659,606,59644,825,29148,028,48422,297,89759,272, 099

325,363,706182,288,812150,211,711

16,105,503183,211,25122,231,44831,671,2125,834.113

13,146,053280,604,130

Totaldeductions.

$44,027,8291,202,695

10,927,70914.615,121

281', 485; 02561,463,372

114,122,81220,332,85912,944,62437,096,96067,594,447

2,864,93615,315,242

411,077,054116,849,79890,555,84264,876;83348,995,22554,682,21525,773,51167,167,550

311,903,741213,693,864169,113,049

17,502,8682-)4,848,660

23,184,99533,481,071

8,571.56814,451,022

278,178,033

Deficit.

$4,

3,1,

45,12,10,

8,1»5,5,

1,42,

9,4,4,4,6,3,7

26',31,

531,199,017,328,810,506,013,097,714,488,695,355,9"4,739,985,018,270,169,653,475,895,

8565455071467465219979090 6638973581152849836366237934731614451

540,035401,

18,861',1, 397.

18, 557,4,2,2,1,

17,

954,8)9,676,3^4,•573

012338359409547859

,455969

,903

UiHHUiH1/2

O

5QQBBJ

CnCO

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 12.—CORPORATE RETURNS—DISTRIBUTION OF INCOME BY STATES FOR THE UNITED STATES—Continued,

Statesand Ter-ritories.

N.Mex..N. Y. . . .N. eN. Dak..OhioOklaOre?raR.IS. VS. Dak. .TennTec a s . . .Utah

VaWash....W. Va . . .WlsW y 0

Total..

Totalaumberof cor-pora-tions.

1,10346,144

5,1553,124

17,6157, 3645,352

20,8342,2714, 0872, 5884,7149,0393, 545

6,0129.0434, 559

11,9231,341

351,426

1

Num-ber

report-ing netincome.

54 229,88)

3, 9862,559

13,5463, 8722,642

13.5441,3492,7712,1723, 5656,9741, 825

3,8034', 9423,0087, 469

839

232,079

Percent oftotal

numberof cor-pora-tions

in eachState.

19.1164.7577.3281.9176. 9052. 5849.3665.0059.0067. 8')83. 9375 6377. 1551. IS

64 2554 6565. 9862.6162. 57

66. 1

To ta l grossincome.

$77, 131.58115,974,590,512

608,770,100149,014,213

6, 247,325,2 IS6)2,8 53,7763: )'\ 174,272

8. 8'j), 256, 551581.87S. 2024 i 5, 453, 233142,036,594710,234 2Q1

,627,95S,66S2S 1,675,954

772,007, ISO851,129,491571.8L1.5I8

1 s 373,123,2 137i, 527. 236

79,540,004,891

Corporations showing net income.

!

Total deduc- !

tions.

i3,773,-1:7,."56 ,6)7, 161,07')139,21S.6:V> '

5,310,82s, 173525. s:->~>, 544357, 788. 3M

7,383.781,012 '5)5 . 221. 3t')5 !3f>),S.M 5S<) '131,18), 23768 1,463.31 1

I, 1!9,766.S}1232.617,737

635.020 .5057t)'j, Si11-* 002465,267.567

1.225,2)5.23!61,742, 195

'.8,S)9,644.68,,'

Total netincome.

•SI 1,.". ,2..v>_',201, ! 15.7

91 ,6 IS ' .(} 7 \ ) f,

O3'\ is:',, 2.7.i "7s ';

31,3S-> s

7o 65"? v/") j . -, ; j (;••>

if),s.)') ;\~6^ .77 i.:'7

2 0 N . 10! . v.

1'>.(V_!>.2-

1O[>.'.J77.Ms I . : : , ! .,•

109. .".{?.*:.'1 J. .'. i *~. * *T

|

s

• )

J

717777

-• >1;!

1

1

Incomet a x .

8 >77i ) 1.625.

! ' 2 !

12. 57 s,•>. u~,i.

!. 63."<,' U , 5 V > .

->> ."i VJ2.7i)l).

51 i,3, 2' '3,.

!'). 17s.2.119.

6.0J !,1, ''!'>,4. 5 9 1

sMi31'J

J,|s

<, \

157\> n\>53

257S f •>.7

v-">! !"7s

7 , 0 ! l .MX ,

Itis.i

5;::,i; s

>I7

'2:

War excessprofits tax.

82. 526 8762»s, s-i") i\,vj

i!1..'.'2s 37;,i. 71') 368

'.75.530.209, ( / ) 7 t , t ; y,[7

1.6,!8. 1 15>-•>.."it;; 222

6.35'< It)1.'1. 2 >!' 7dt)! . 518 71}

2 5 . ^.'> i,'5 1! . ( 10 ,061

10 ;,7i, s s2 ) . i.',:][\; 272 3 , WS2. [)7C

1/2)7. 161

,<'i*\ 7 17,7-40

' Total tax.

s".1 % . ' i

•_ i

2218

l l(i

3s7179i

!236

'

! Xj ;

2*i.

, 3.51

-\l \1

2-, l,!7 '353.U4.1 i7,476.331.S <5,23!'>." . ' • j .

7s i.^ 1! ,004.310.

HV

631,

!)/.),

. i . - ,

(V. 2(\'A0; "<.68670372577067.)710122069'J71391»W1

"s )o227t '5

6S1

769

Percent

i O f

trta]tax.

, , -! s. 42

. 95i . 10L(>. IS

. 6S1 .3018.10

. 81

. 42

. i * >

. fi )1. ,'N

.:u

. 60J. •) 1

1 I 41

loo. (•:;

Num-ber

report-ing non^tin-

561

1. ! >\95t>5

i i)t)9

3 . IV22 . 7 1 07. 2 )()

9311,316

1161. ! 192. U''\.~)1. 72 >

2 U 91. Mil

i . ^n I4.454

5 12

i !'*,:: \7

Corporations showing no net income.

Per! cent of, totalnumber: of cor-

pora-tions

in each:State. |

5'). St)35.25 122.6818.09 '23.1047.12 i5). 6135. 0011.0032. 2016 0724 3722 S548. 52

35 754^> .'„')34.0237 X637. 13

S3. V>6 ,

Total grossincome.

SS, 998. 214,163,S81.35921,2iS13,319

2 J 1,23954.36151, Si 5

V. 10. 29633.62818 7O'>7.776

.)7,9!s,106,577,

j ' ) ' • • . u > '

12,085,87. 7>2,3J, 7s >;*<>, 162,

1.918,

153,2}]

4191768469V8922467582:>> )7882M»2299610

1214107'H)

361153

i

Totali deductions.

$111,301

2714

331616 )

453362)s,

6.)119

1 •>'

17.1 1 J i ,

;->6.

vs,6,

331,541,348,1736 )9,565402,574020, 5816.)6, 1172J9,:?I3311, 135131,402373, 3265 )6; 469951,516!s2,357921.358

i'66,2.'56J2,3586;)0, 46205b, bb-j322,257

,811,874

Deficit.

S2L39

31

3f)7

s

33616)39108378)334103

51,04721

,si2•>;

,'/12,

4,

1,

62J,

iS )2 ,

670729,002,6 )5,3s5,

SS1 ,909,000,\)4,4r,.s,

6';7,

330814146398735419391668820819587654

7Js

171

75;-!62:8 )

5b;

STA

TE

Ma)_oo%

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 13.- COKPORATION RETITRNS DISTRIBUTOR" OF r>T f J 0 M Ec By STATES T;O?v THE UNITED STATES.

n".>n e r e u m d for t >n> o . i V ' d i r \ v> i -Uvi^a !K"

\ ( ; m a s / n i i 1 : w o I J K I U \ :> I X D J ^

K l L V I L I '

; Total i

o n , d a i i \ , f l o r i s t s i n d MU? - T u ( j i , ( n 'i s h i n g , H p ha i \ t "5 t i i iC r , lo<r.:i"C, D o a l t i i ig . ? o k ). .1 incr, !• T •>, 1. 'it 1 u \ i

I'erJLULU1 ! ; c e n tj n u m - ! N u m - L f * ' + „ ! ;

S t a t e s a n d T e r - I b e r o f i h e r r e - j 0 ! ; ? ™ :r i t o r i e s . ! c o r - j p o r t - i ^ u

tm " f : T o t a l

g r o s scor- ! port- ; £ u m

f :pora- ; ing o e ; m ,

I come ;I come. it b n s

i n e a c hstate.

A l a b a m a I 9 5 ; 4 9 : 5 1 . 5 8A l a s k a : 7 i 2 | 2 8 . 5 7A r i z o n a ' 1 0 7 i 7 2 ; 6 7 . 2 9A r k a n s a s 1 7 9 I 1 5 0 8 3 . 7 9C a l i f o r n i a 1 , 1 6 3 6 3 4 : 5 4 . 5 1( C o l o r a d o i ' 3 3 3 < 1 7 4 5 2 . 2 5C o n n e c t i c u t j 9 8 : 4 5 ; 4 5 . 9 2D e l a w a r e ! 2 1 1 2 ' 5 0 . 0 0D i s t . o f C o l u m b i a j 1 2 9 •• 7 5 . 0 0F l o r i d a j 2 0 2 9 2 •, 4 5 . 5 4G e o r g i a i 2 9 . 5 2 u 9 7 0 . 6 1H a w a i i •; 8 8 7 5 8 5 . 2 3I d a h o 1 2 6 i 6 8 5 3 . 9 7I l l i n o i s 2 2 1 ; 1 1 9 i 5 3 . 8 5I n d i a n a 1 1 5 I 6 7 i 5 8 . 2 6I o w a 1 2 6 | 8 4 ; 6 6 . 6 7K a n s a s 4 5 | 3 1 6 8 . 8 9K e n t u c k y 6 1 i 4 6 7 5 . 4 1L o u i s i a n a 3 3 0 • 2 3 1 7 0 . 0 0M a i n e 8 4 j 4 4 5 2 . 3 8 :M a r l a n d 6 8 ! 3 8 5 5 . 8 8 ;

M a s s a c h u s e t t s : 2 7 0 [ 1 2 4 4 5 . 9 3 :M i c h i g a n i 2 1 8 j 1 0 3 1 4 7 . 2 5 ,M i n n e s o t a ; 1 4 4 j 7 0 j 4 8 . 6 1 IM i s s i s s i p p i ! 1 3 3 ! 1 0 2 ' 7 6 . 6 9 i

§2,408,93294,420

4,859,3698,380,22581,519,81G

9', 68^,4637^003,188 :'201,758 :538,991 ;

3,588, 76011,374,72654,731,0094,823,495 .10,294,8103,599,922 '4,168,886 ••3,237,051 '2.726,715 -

38,878,436 '2,565,041 i4;309,163 •

1 7 , 9 9 1 , 8 9 29 , 6 6 3 , 4 1 6 17 . 3 2 3 , 4 3 8 i6 , 8 9 2 , 7 1 4 .'

Corporations showing net income.

Total de-ductions.

03,.612,

4S),,970,,078,,615,,909.,52l',, *3t., (55i»,,911,.059,.OoO,, ni 4,,516.,473.,0lis.,225^,961,

112616

33J8 b!)W731122:,!.')lot191(509

2.9l'o911295187t)550873

Totalnet

income.

9 5 7 , t (h>

. 1 ] .">' • ] 1 ,

.770

t , 1 1 ,

V 7 5

'', 7').)

55),'7J3,(

,517,<,501,.,007,:,030,;

Incometax.

M o . 6 3 ;

: ^ . : ^44!,:s,H

.;i.-2.j

5 >.

Hi.31.1

S 7 3

4 Ji)

:-9j410

87i7(8217550916

Wcrexcesspnfitstax.

171,9311 !L',OI»)

, 1.V..M73_'. -\ > 51171,722

"j, 'tin• •.», 1 3 ' )

137,773.. 1 2 ) , 1 6 2

28.02119.312

S i ) 2 3 S

212,8 V,731,3 S6i 1 ()', 20S

S i, >,8S72,520

Total tax.

2 3 ' ) , 2 5 81 8 J , 8 5 3

2 , 0 1 1 , 5 5 23 ' ) * / , 7 5 /2 0 9 , M 5

9 2 4S , 7 8 0

9 . . 4 8 32 0 2 ; 2 0 1

7 , 0 5 4 ^ 9 1 81 2 6 , 1 7 8

2 S 5 , 9 o 91 6 , 3 7 6

1 1 9 , 0 0 14 4 . 2 1 38 3 , 3 1 9

1 . 1 7 7 , 1 3 17 9 ' , 6 8 9

2 4 8 , 7 5 68 9 1 , 1 5 41 8 1 , 4 2 51 3 7 , 4 3 81 7 0 , 4 3 6

!:>! i>' » 'iiner.' , .mi foresters, e t c

I ' e r

Corporations showing no net income._ _ _

• _,^vf ! num- ;; J^~ \ her of

I Z I P'S- !; ^ C ; tions ,L m " jineach:i come. Q f o f o ,

Totalgross

income.

0 . 2 0 :. 0 1

1 . 0 9. 9 1

9 . 6 3 :

1 . 7 21 . 0 0

.oi ;

. 0 4 '

. 4 7 ;

. 9 53 3 . 8 1 i

. 6 11 . 3 5

. 0 8. 5 7 '. 2 1 ;

. 4 15 . 7 2

. 3 91 . 1 94.25 :

. 9 0 '! . 6 7

. 8 3

i 4 8 . 4 27 1 . 4 3

! 3 2 . 7 12952915953123

110871358102484214159940301461157431

! 16.45.

j 54!! 50.| 25.! 51.i 29.! 14.i 46.

21497508000046397703

i 46.15I 41.i 33.; 31.24.' 30.: 47.i 44.

74331159006212

1 54.07! 52.i 51.

,75,39

1 23. 31

S I , 3 7 4 , 4 3 9 !5 7 , 5 0 7 !

6 5 3 , 9 2 7 I5 5 5 , 5 0 7 '

1 2 , 7 8 0 , 8 0 3 ;2 , 6 9 2 , 1 8 9 i1 , 3 5 7 , 1 5 9 !1 , 0 5 6 , 5 1 8 !

1 5 , 1 9 9 !1 , 1 4 7 , 6 5 6 11 , 7 5 8 , 7 9 4 i

3 5 4 , 0 4 3 I3 , 1 6 2 , 0 7 6 !2 , 6 6 2 , 2 2 1 I

3 1 6 , 2 3 9 I5 7 0 , 8 5 1 !1 1 0 , 7 5 9 !

9 2 , 3 2 9 '3,019,983 :

790,985164,388

3,902,884 !1,875,565 i1,430,489 !

891,239 '

Totaldeduc-tions.

SI, 527,107 :111.099904^600697,929 ;

16,595,2773,445,8881,548,952 ;1,141,610 {

24,311 I1,749,695 !2,105,520428,981

3,592,7323,666,686

375,094759,278269,765144,435

3.517,888'985,449365,713

4,439,7162,139,4591,737,8871,093,395

Deficit.

$152,66853,592

250,673132,422

3,815,474753,699191,79375,0929,112

602,039346,72674,938

430,6561.004,465

58,855188,427159,00652,108

497,905194,464201,325535,832263.894307; 398202,156

wo

o

Ox

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 13.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES BY STATESContinued.

AGRICULTURE AND RELATED INDUSTRIES—Continued.

FOR THE UNITED STATES- Cn

States and Ter-ritoiies.

MissouriAi ontanaNebraskaNevadaNew Hampshire..New JerseNew MexicoNew YorkNorth Carolina...North DakotaOhioOklahomaOregonFenns IvaniaRhode IslandSouth Carolina...South DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWj oming

Total ...

Totalnum-ber ofcor-

pora-tions.

1823211205624

17110843111993

185156292177

19176

70125713199

231505fc8135229273

9,660

Corporations showing net income.

Num-ber re-port-ingnetin-

come.

1041769335148560

2217954

104115135

8l129

4680

499124

881

25573

121199

5,633

Percent

of totalnum-ber ofcor-

pjra-ti.ns

in eachState.

57.1454. 8377.5062.5058. 3349.7155.5651. ii866.3958.0656.22TS. 7246.2347.4647.3773.3065. 7164.0069.9962.3134. 7854.0044.8954.0852. 8472.89

58.31

Total, grossincome.

$9, 824,6107, 789,6317,525,0544,073,373

207,07513,015,0336,88i,8l6

93,048,5584,307,6414,590, 7087,335, 753

32,8i9, 8019,331,77914,628,536

90J, 3404,250,7651,735,751

24,813,39039,168,77410,294,2771,031,906

13,953,33324,955,4292,741,8489,974, 788

13,341,232

673,441,024

Total de-ductions.

$7,895, 7636,37i,6006,454,8533,548,794

181,49710,795,3155,920,958

83, 743,7023,888,4184,062,8326,410,219

30,076,42816,731,54313,341.345

788,2823,400,8941,444,748

22,483,29135,336,7229,070,6221,001,045

12,291,61521,445,1162,260,7638,712,433

11,933,948

575,576,388

Totalnet

income.

$828,8471,418,0311,070,191

524,57922,578

2,249,718960,858

9,304,856419,223527,876925,534

2, 743,5522, 600,2361,287,191

121,058849,871291,003

2,333,0993,832,0521,223,655

30,8611,661,7183,510,313

481,0851,262,3651,407,284

97,834.626

Incometax.

$37,85066,21950,61028,305

1,28396,15050,117

439,24322,31128,04546,879

128,973119,31460,5856,8., 8

43,34315.494

116,630175,24359,081

1,85289,823

161,96324,60761,72558,822

4,494,220

Warexcessprofitstax.

$140,65693,64457,9959,933

542551,642

49,5601,450,485

13,57117,97173,179

164,092473,977

75,4976,586

61,8J09,255

233,757327,202

42,042

211,442271,047

33,652154,097371,570

16,382,345

Total tax.

$178,506159,863108, 60538,238

1,825647,792

99,6771,880,718

35,88246,016

120,058293,065593,291133,08213.454

105,15324,749

350,387502,445101,123

1,852292,265433,010

58, ?59215,822430,392

20,876,565

Percentof

t:taltax.

.87

.78

.53

.19

.073.09

.488.96

.17

.22

.581.422.82

.66

.07

.51

.121.652.44

.49

.011.382.11

.281.022.06

100. 00

Corporations showing no net income.

Num-berre-

port-ingnonetin-

come.

78

*%21108548

21040398141

1579310472445

214751569

31362

10874

4,027

Percent

oft>talnum-ber ofcor-pora-tions

in eachState.

42.8545.1722.5037.5041.6750.2944. 4448.7233. 6141.9443.7826.2853. 7752.5452. 6326.7034.2933.0030.0137.6965.2246.0055.1145.9247.1627.11

41.69

Totalgross

income.

$1,917,1373,057,8831,920,161

829, 60831,765

1,802,908734,881

16,146,902452,764263,059

1,450, 6661,982,8662, 602,7731,443, 830

991,681548,386335,445

4,603,9968, 453,0391,320,505

216,663479,380

6,454,2367,335

874,4121,568,930

103,304,963

Totaldeduc-tions.

$2,318,5833,721,6762,098,1301,108,030

55,0131,992,675

958,59017,690,860

504,935380,963

2,027,3652,162,7913,189,4261,818,9641,037.342

645', 042419,344

4,797,8719', 387,3751, 625,580

240,842619,970

8,284,76617,346

1,138,9112,051,028

123,692,884

Deficit.

$431,446663,793177,969278,42223,248

189,767223,708

1,543,95852,171

117,904576,699179,925583,653375,13445,66196,65683,899

193,875934,336305,07524,179

140,5901,830,530

10,011264,499482,098

20,387,921

w>

O

j

o

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 14.™CORPOIIATION RETURNS—DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES.

[Income returned for the calendar year ended Dec. 31, 1917.]

MINING AND QUARRYING.

MINING.—General, coal, base metal, precious metal, and nonmetal, etc. QUARRYING.—General.

States and Ter-ritories.

Alabama !

Alaska !Arizona IArkansasCalifornia IColorado !

Connecticut }Delaware iDist. of Columbia.!FloriJa jGeorgia iHawaii |Idaho iIllinois iIn lianaIowaKansas:KentuckyLo isianaMaine_ _, -,MarylandMassachi settsMichiganMinnesotaMississi"); iMissouri/

T-talnum-ber ofcor-

pora-tions.

Corporations showing net income. Corporations showing no net income.

Num-ber re-

Percentft talnura-

!

or-! mra-

I State.

netin-

1572426471

1,1198753>251217431

13343724014623436514959921961061977

530

100I334733221615104914

47327162911172517013448346814

245

63.694.17

13. 6466.20296724. 6939.4740. 0033.3352. 9432. 56

67.5062.3350.0063.7746.9322.0347.8344.9043.4041.1257.1446.23

Totalgross

income.

Total de-ductions.

Totalnet

income.

Incometax.

Warexcesspromts

tax.Total tax.

$73,894,200 !353,143 I

64,647,432 j4,617,414 !

224,177.551 j87, 925', 432 I2,112,145 i8,275,066 !

243,575 j709,613 !

1,234,151 i

841,440,947341,561

41,533,5254,203,534

161,242,56269, 836, 4051,990,0496,165, 449

221,791607, 739

1,202,403

11,732,104216,302,96942,877,966I S 950,073

119,977,47440,0*5,12019,221,7142.036,679

42', 100,410150,046,63343,917,423152,943,065

73,63799,759,140

9,024,105185,05^, 60033,437,46417,3*1,129

105,03*, 43331,274,54113,839,1971,774,902

33,541,824102,335,30334,249,866

120,533,33763,423

76,009, 713

$32,453,253 SI,394,752H,5s7 | ' . . . .

23,113,907 ; 1,051,80*407,830 i

62,934,939 I18,039,027 i

122,09) i2,109,617 I

21,734 !101,824 !81.743 i

20,2023.112,805

850,9396,6*7

103,7371,2315,5*44,770

4,139,154 !40,5*2 i

8,972,395 l

2,823,157 I513 '

33.871 ;1,269 i8,752 j2', 247 :

5. 259,96260,734

12,0*5,2003,674,146

7,205137,65*

2, 50014,3367,017

2,757,999 I31.244,3 396,440,502 !1,56*, 944 !

14,903,9918,810,5795,352.517

31i;77711,55 i, 5*647,711,322Hi 667, 56232,359,693

10,26423,749,427

126,0471,373,325

24*, 76772,3)2

712792733), 3242*5,17916,995

564,9312,3*4,460

715,5731,243,6 )6

5241,105.042

512,8646,902,3121, 565,170

273,5952,141,3531,365,163

543.9462,779

1.415,8344,793,3461,822,8607,487,57*

1,539,4,023,534

63*. 911S,275j6371,813,937

353,9572.854,2*52,731,437

834,12519,774

1,9*0,7657,177,8032, 53*, 4338,731,134

2,0635,123,576

Percent

oft taltax.

Num-berre-

port-ingn >netin-

come.

Percent

)ft)talnum-ber ofcor-

pora-ti ms j

in each;State.

$7,803,524 | $9,193,276 4.43

2.52 I.03 i

4.79 !1.76 I

.00 !

.07 i

.oo !

. 0 1 i

. 0 0 :

. 3 0 I3.9* I1.12 !

. 17 !1.36 i1.32 !.19.01.94

3.411.215.63.00

2. 46

5723

22*24

787659 75.3123 ! 60.53

36.3195. 8386.3333. SO70. 33

1588

291

8616073

11711479

10360

1163

00. 0066. 6747.0667.44

64. 6632. 8532.5037.6750.0031.23 |53.02 i

46 ! 77.97 i48 I 52.17 |'" ' 55.10 j

53. 60 j53.83 '42.86

285 I 53.77

Totalgri)ss

income.

$2,S22,396344,6*3

2,339,40*275,323

20,215,26*9, 43 *, 552

153,3*5452,72189,033

333,7751,332,675

11.9*41,853j8267,74*, 4723,392,1531,204,2738,306,0233,679,1233,393.233

444,206817,836

10,79*, 1955,815,5215,298,740

9,87515,699,935

Totaldeduc-tions.

Deficit. n

O

ao

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 14.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES—Con.

MINING ANTD QUARKV1NG—Continued.

00

States and Ter-ritories.

"MontanaNebraskaNevadaNew Hampshire.New JersevNew MexicoXTew YorkNorth Carolina..North Dakota. . .OhioOklahoma . . --OregonPennsylvaniaRhode IslandSouth Carolina...South DakotaTennesseeTexas . . . .UtahV erm on tVirginiaWashington

WisconsinWyoming

Total

1 Total !num-

i ber of:1 cor- ;! pora-:

tions.

239 :'39 I

i 207 i8 !

•• 1 7 8 •79 |

60S i.! 29 I

11 '758 :976 |

.-' 66 ;

.: 1,463 !

.; io !

.; IO ;

.; 30 :

172 |J 291 :! 460 ;i 22 !

. | 134 i-I 471 SJ 865 !.j 129 i.1 98 !

J12,949j j

Num-ber re-port-ingnetin-

come.

oll b

1ol

1-5s

> t > l

O(

*.O1 0 0

0

10)

11/1 ill J11

( 2624ol44

| Per 'j cent|oft3tal

ber of;I or- :i pora- i1 tijns !|in each;' btatc

26 7>Io 1 >21 74>() 00

oi 2722 t \i i Vs.

41 M72 771 01:>> 91>0 S\)71 77oO 00> 2 «>}

16 (t) 0>)2 >z:5 }sGi 64t l l iIo 1)

6J >>11 ))

Totalgross

income.

S>s1

1027

1

1 1 *I -

101 S

j <

1 >0

o101 .

1?o11,

s,S2 8 jM > If2\ 3s9) i)

-561 (»\,_

j

|

L

>>Q 740131 31 '9-57,42 7 1 , >i312 0 >'

• •> ) H

1 )0 ( )'

j . ) i -

s ) ... *) >1 J

Oh .. i*.41 1 )1

' i s , '3i>s i 190 \ o

3^0,211

o00,2*

> |i 1

I

Corporations

Total de-ductions.

\ 2 1 , 2 O 2 «^>

4 0 2 / >

1 oio oi211 AJ

14 0/ M >>1 ^ , 0 ) 5 J H

2 1 ) i- '

11 >>l )>

1 », 1 1 J i ) > I4 j ; ( 1

7bJ ^^ '

i i / ) ) 0

j 4 1 7 , J « 5. 17) -^

ti 1 •> / 2

1 1 1 1 1 , < J

J j t j ' s « l ' s o l11, < , L l

showing net income.

Totalnet

income.

>

<

1

1

t ">

v l l

\

1 )<

)0 )

>

(

I

x

s >

1 v

-

} >

s

i

J0 i, ^

-j ^

i ^

^(

)

1 .^ ' )

012

Incometax.

)

121L )

1s >

1 / >

, ( ) ) /

II 2

I .. >

> i >s

* "-Ji 0,

i , 7 31,

0101

71

onj

j )! i

t

1 ii t

9.'4/0

OJ

J

I excessprofits

! t ax .

-> )1')

, i

] »t f

1 s /

) »

. ) 0 s 1

5 » 1

l

1 -

( 1 0 /

^7

1

1)

J

1

I/

2 ) x O t«)4

() > u

U 1, 1

2 , >,7<

1 0 , o >

2

I

i

!

! Total tax.

"1 i l l N !1 , if)

7 i

2 2v 01 )31 J ; sj

2j<) \ 7 n

i) j i i[

- ) * >ii i> >

I ii i7) M.> i

- ) ) 7 /

j ) J »i

21 ( 12

/? ii \'^\102 117

212 3 ) ) u l J

IVr-i cent

oft ta]tax.

v 0 ) )

(;00 >

1 1 0

1 > ^

0100

1 1 >

01I > . .

(L0001

o 1 )

i ^ >

W>

U

Iz J

1)0 (0

Nnm-

ro-

"ingnonetm-

_

>i

\

11/0 1>-,

It}

197

4 )H >

<

j n

1 ,>

' 8

| - l l 1/ "i

ii } ^

Corporations showing no net income

Percent

ofUtal

ber ofcor-

pora-tions

in eachState

_, 2)

>' s

)0 0 )) > i -y

>) 1 J

2/ 272 ) 9 34] 09n ) 0

) t )

17 3/< 3^

>i H

1/ -7o >23 J)

i 10

) J

Totalgross

income.

"i-'l

1

, j

4

0

25

o•>

35

1

223,

7843708 si

41430

239

52619

5"'i 1

267157,33

371,788,M'M649j4719-V7041,

311.

239,

4670201035473261487^39950100714796?18!2268419255656781411

10?407

836

189

i Totaldeduc-tions.

02639654642

8i aoj 662

14

27

94

11

46

1

292,

45662

615

67020017165

430W «197177j504;417813,

642741,

141,

16005051' ;

7273'>8542

5255275^6186234

277286052463993366749011618

304933

759

Deficit.i

1

1

4

1,

411

1,

63,

>6665

1' 865268179510

996

14193:>

143155

179?73r^7931

4?9.772,

403,

902,

693030409

, ISO0023949935304874 5")

707

446

837797807212955164909211312723097

570

WTA

TIS

H

SOI

o

oQg•

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

T A B L E 15.—CORPORATION P.ET7Ji:?7S D I S T R I B U T I O N OF I N C O M E S 3 Y S T A T E S F -It T H E U N I T E D STATES.

M A N U F A C T U R I N G . — F o o d . l i q u o r s , a n d . l o ' u e e o , : e ^ t i l e s a n d :» f i l e p r o ' i . i - t > • , I f a i i u i i n 3 i e i ' i »". i i i o n u 1 s , H I M - C a n d r u b ! <•. p * o i i : ' - \ , ) • ; ' i b e r a r i d , w o o d p r o d u c t s , p a p e r a n d p a p e r

C o r p o r a t i o n s s h o w i n g n e t i n c o m e . Corporations showing no net income.

P e r -

States and Ter-ritories.

s 1 is'en*rizo la\rlva!k>d^

C idio/'ii <1 o ora !o

1 lei iw ai<-1 M^1 ol ' imbi i .Ki(V! 1 .({eo'ji ii ia 'va i i""Id.rio

Iowa . •Kan-visJVLMluCkv

i o'lishma

MarVhud . ' . . . ' .

\riclurrafiMuiue-o'a

num- !ber of Icor- jpora- itions. |

07120

2 07 i, i

17^U K

1,0 Vs12>.)1 57

0 ") 0•>' - 9 ^

1' 423501

1 1 53'7^2

i f)sO1 010I 7323,0702 009

Num-ber re-port-"ingnetin-

come.

17 '1")3")

t 0 4 >

i M

I Ml '»

11"300

^ <

JO-5j . - j \.

1 ' S51'021

102s*>)h()7n)f)

7sS^ 19)/ 2001,002

centoftital11 um-ber ofcor-

pora-tions

in each'• State.

71 07- - p//> j 2s ^ <>'

O l ") v

' 1 21Oi ,37> 3 .T> 7301 4")S2 137 0 ; i ( t

- (i

72 ."87 3 30hi 727 217*3 7277 027') ^975 0573 <H73 si77 H77 Of)

Totalgross

income.

s 22, 7/~1 S4 I

12 >')1;

S i ! >41 s l o 7 >7

\*r, no1 / i s )7lt

< ) , h ,>2 00 1

2 9 7 , U 3 i0 )' 222,

J s( / 7'(), s ^ , 0 O )

l s j , f»;oMS, 1 )")

• 23), 20*,1 l(>s, 06).i 4 )1 ,27 ''2, S94,2 ' l ,1 s71 0 » ,

, 7ih s")2! s-5 02!,

Co J' ,1

^ ~i i o

s »2c , < i

0 1,

s7t2170 7 "• s l 1

7M

lo t ,HO2ss7>02^7")(*10 'n1-0

Totai de-ductions.

, -I

U(,

1 7J i l 3^s \

\\1

2» >

\)1 f S

5 . 1 i '

1 7 07! 2P1 J 0 2

I ' '>221,163,317,

i2 2 \1 ((< -

00 )1 7"),

f)"7 ^ '313") >2 ^

2J2^2JJ1 )-> 2 '")

0 >] i t<UI 0 >v

-> / s }

^) , ' (<

. < ' > !J 7 •• < > 2 (

M)2 ; i 1 )

3 ( / " l0 )-. 0 S02,, loo

> } S , J ; }

I M . 2 1 ,V 7 . b )(MO 0712 H> 0 ,2i i ) t p • t

I " , 1 »'77 > Y21

n e ti n c o m

- 1 1 <• i . i

1 J >

l - '^

I « h

. J 0 c

J 2, > 1

1 I ' i 4 1,

2 s i

t • -

1 , ' ><

j ' w l

'-, j '

2 7 [22 , 12s

} • J i .

31 is2,1 h 22 i

u\ ni

(- ' i

^ ] U

e.

2<<I (

s \ >I * . '

< j ,

1 '

>o1 1

0 u

t<\ >

c *,

> 0

j ^

_. 1 >

II, )

()~7

/ 0

i | S

- < 0 5

) 1

2 '2* j ( f '

> 1 0 ) ,! 12

2 L,

! 02

> 0 2( i , i

1 J >

, o | l2. 0

, ( . 1

^ 0 i, ,\ \ ,> ) r)

0 1

sn3 i lt '2

1

P i -

1 f

> t1 - 7)0 y

1. 5

> i i

} j

1 •

123v (2' 27( J

2(*' 2o* 2

1j

1

3

_j

2

i

1;

1

\ t c

e\ccp: J

ra

. 2,31l u l1.4 .

~ 1

, ' ! 7 '. 27 )

• ! S L

. 217s -,~\U »n 0 "

012

. ! " • • )

. ( ^ ) '

. 0 ) ',511

^ |t)

' , - • ) !?

Si,."*

i

t

, 550, •> .2, " ' 1.! ' V2

. . J

. . i > -

.271

. J 17

. ' Si, t i 7. '»io

. J2 J

' / i

. 157, < t N

, 327, 2sO. J 2. 2',)3."" 79, v ("3. ",f',v)

Tv

s i

1•'

,,

i 172 ),

-

/,7?5,S .

' ! \ ,)0.17,

1.

0I

1i,

!

i ,

")

I I

r

>

i27571

!

•J

, : '

"7 ."9;II ,

>2,

i ,

"3,

. 0

>6

n\

*o

.«.o)7,j

330

7^ i7' '775 r

l'S20 s *'s i LJo.'I

5! 7

CM5345 SO'(79s9l2192917^49^0

!

f

1

;1

1

11 -

)!

t . l l

.V."01i ! l

. 1 1«,;>

10

,, [

)J

1' \. 50. 23

''6J'>5.3152 >")('.

. Ci,~)

l l. !>•)

IX00XXOi

1 e-

in?

111-

i1 5

n

3."2'»

5»;ooliii

! >2

i S 9

'!'•- j

i , 71 2

5f *2

•'«)317,)2^7202

1, i'xx>°i4(>7

centi t >tain um-ber ulcor-

ti .JL-'me

' ^1230163.v<

,i5,'52431HS17'V312726

2126222921'2C>

2622

, 22

achAc.

I'.,307s67^17,,i)7662751S7O{(

391270

762S3s11fv()•'.195791

1

t )

.'37

2!>23

1 1"

' ~>i2 I21317

21I2Jst

's

Total

.321,275,

. 000,

, 025,,Sf,',

, o2 ),,122,, 95s,, 297,, 917,

U-1277076757321

023•J31217<~>('n\169

2L6,«27(>

170'110 \\, 024,

'.23-l!. 126^J012'. 2S2,, 798,.219,, U4,

7 1 19''7305222

76s179b"io5937''2853

us209

Totaldeduc-tions

1 I5

51S

43103

1121,

2151,

00

2121,14,IS1

726,

1 :'>.%90,ss,

r».

>172 i(>'

4<H

4b1.)

743, '711153,763s.C>!Os^^15s[3:57,031,195,219)579,s30',1 S3,350,

1020 3 S

I '?•"

0025713237710745S341846141N

121520,7S0O')6,P10,652.176,272)760,60S,107,

78s4516^!;

179073()v-3009912

'•1,223,33821,19283,035

127,4055,918,317

964,2686,158.3795,035,940'379,106

1,331.208l,2tS,505

33,3042s>9, 734

11,659,4643,779,113

326,1998SS, 384866,020

1, 813, 972639,808

1,893,58610,473,37112,510,8309,283,891

612,703

£H(—4

oo

CO

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 15.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES—Continued.

M A N U F A C T U R I N G - C o n t i n u e d .

States and Ter-

ritories.

MissouriMo l1 anaNeons^aNe aiaNew tiampshire.New Jerse'-New Me icoNew Yof:North arolina...Nor'h Da^oLaOhioOklahomaOre TO 1Pe ns"Tl 'aniaRholelslaniSouth 'arolina...So ith Da o'.aTe messesTe vasUtahVermoitVirgiiiaWashing* 01WeV, VirginiaWisconsin .Wyoming

Total

Totaln im-ber ofcor-pora-tions.

2,593268509

53366

2, 90880

13,5361,335

1585,717

565768

6,227735602186

1,1321 401'3533L0

1,034i;3')2

6443 047

97

79,642

Num-ber report-in Tnetin-

come.

1,967192365

332X1

2,11351

9,8781,136

1054,434

419515

4, 873565477138854

1,0682172.36781994480

2 34863

58,788

Percent

if totaln im-ber ofcor-pora-tions

ineichState.

75. 6871716276726372856677746778767974

7670767571747764

73.

64712677667595094556160626872419442303135341530595

81

11

1,

8.

3,

5,

4C

Totalcross

income.

,213,810,24521,657,109

117,088,8161,481,175

101,675,403358,247,245

3,001,174372,842,302451,219; 84210,0o6,446

73">,490, 594178,665,825141,603,18339 \ 725, 842421,961,0362-P,796,47512,732,805

2)5,542,725454,004, 64053,199,32557,150,006

235,998,848233,790,97919S, 169,094735,231,548

5, 781, 722

),437,716,898

SI

t,

7

'3,

4,

Corporations showing net income.

Total de-ductions.

,118,500,54422

no, i ,90,

18X2

437390

9056162,1 3 \3283)5,2)S,

11,266,333,

48'4 "\>

104,297567,184323,022912,900321,017820,05492S 085754,253444,165802,641288,61802o,451232,933426,569302,259930,100875,10043), 836541,651184,175

19V479-205252,16S,

680,308168,569

633, 512 3105, 026,528

34,701,711,263

Totalnet

income.

$125,30^, 7012,552,8126,521,632

158,15310,762,503

163,926,22818i,l20

931,914,2176i), 465,589

622,2816X2, 687, 95316,377,20714,576,732

981,492,90958, 534,46731,494,216

S02,70528, 667, 62554,564,804

1, 657; 6747,965,831

45, 519,6433S, 110,67130,003, 52595 689,238

'755,194

5,736,005,635

Incometax.

$5,760,492130,389310,966

8,348483,075

7,982,74510, 792

44,141,6712, 625,144

32,14130,956,108

740,203673,572

4% 6%, 1872, 625, 8291,5,5,987

41,1621,323,4142 641,357

' 365,597373,086

2,249,6941,877,5261,43^,5104 352,063

' 33,165

263,058,008

Ware \ue^>sprofits

tax.

$22,

227,

16514

131,3,2,

265,\\4,

4,

1,h4,4,4

18,'

1,06

630,S38200,303954,476

19,026177,258263, 947

1,292572,221009,263

37, 888831,591210,877562,971918,465871,334323; 892127,289946,113194,153111!497300, 697365,719371,214389,795216,890111,754

3,902,472

Total tax.

$28,391,

1

235

20916

16233,

330,265,

27,660,246

12713634,

3306924423743336J/2084892407

70,029790,951,236,

306,60414

5,

69,1,1,6,6,5,

22,

497,

699080543652163

839,879168,275,

477'673,615,248;820,568150,'

451527510094783413740335953919

Percent

oftotaltax.

2.14.02.10. 002.20

2 65.001

15 801.25

. 00512. 28

.39

.2423 111.10

.44

.012

.4774

:Ii.13.50.47.44

1. 70.01

1,326,960,480,100.00

1

Num-berre-

port-ingnonetin-

come.

63276

1442085

79529

3, 65819953

1,283146253

1,35417012548

278333106

7425339816469934

20,854

Corporations showin

Percent

of totalnum-ber ofcor-pora-tions

ineichState.

24282837232736271433

32362974233425059155

22.44253221232025242330232428252235

26.

849474137681567700874759479505

19

Totalgross

income.

$533617

,109,538,347,846,532,738,298,405,229,855

69,277,318747,380

373,829,04211

1132

1010

1581181

20

,189.522,733;520,960,830,303,855, 470, 914,862,895,679,960,865,451313,148

,730,6962 9 ' 70fV JV79

37

1421

841

914,114966,535713,621836,966178,548617,185302,373

1,762,918,585

1 no net income

Totaldeduc-

$573718

76

40712

11451111

17812

91

2231

48

16241044

tions

, 350,732,323,,536,156,359844,

, 556,072,, 934,,574,

228472989209690662974m 6329896893

,209,011,744,, 842,, 833,, 393,,451,

631208559287837

,013,082874

\ 769,',412,,718,,256,

848593970530P28

,203,868933

'320^730598

1,940,191,468

Deficit.

$4,

7

33,

12,

1,19,

1,

1,2

2,2,2,3

240,690384,791,237,926,082,

97,727,

882,201,614,905,273,

626251804835344594574807376063156717

979,313153,527,138,282,174855,446,004,

599836689386276479435909

419,962025,316

320

18,225

177,272,883

IS3HSin

Cgft

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 16.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES.

(Income return for the calendar year ended Dec. 31, 1917.)

CONSTRUCTION.

CONSTRUCTION.—Planning and supervising, excavating, equipping and installing, wrecking, raising, and moving.

States and Ter-ritories.

AlabamaAlaskaArizonaArkansasCaliforniaColorado...ConnecticutDelaware . . . .District of Co-

lumbiaFloridaGeorgiaHawaii „IdahoIllinoisIndianaIowa.KansasKentuckvLouisianaMaineMarvland ..MassachusettsMichiganMinnesotaMississippi

Totalnum-ber ofcor-

pora-tions.

61

1715

417115257

43

5848891015

913296161

59122101101149604371236

17

Num-ber re-port-ingnetin-

come.

362

139

25772

18828

46296598

6001961063179606998

401245160

7

Percent

of totalnum-ber ofcor-pora-

ti3nsin

eachState.

59.02100.0076.4760.0061.6362.6173.1565.12

79.3160.4273.0390.0053 3365.7266.2265.8452.5464.5559.4168 3265.7766.3966.0467.8041.18

Totalgross

income.

$3,900,52249,290

930 614523,975

39,668,7044,055,122

37,218,1745,069,759

2,841,6372,478,1288,387,3551,976,007

282,24299,950,63216,122,95214,384,8642.074,0726;355,6364,715,7176,288,967

21,533,49973,383,45862,448,33618.123,882

473,695

Corporations showing net income.

Total dp

$3,667,91047,523

874,737447,300

33,393 8463,603,854

34,195,5184,288,415

2,618,4462,356,9457 916,0261,700,622

249,00792,021,45915,228,34713,524,0631,845,3446,056,4914,216,8845,480,904

19,047,78966,977,06252,370,01416 886,545

408,617

Totalnet

income.

$232,6121,767

55,87776,675

6,274,858451,268

3,022,656781,344

223,191121,183471,329275,38533,235

7,929,173804,605860,801228,728299,145498,833808,063

2,485,7106,406,396

10,078,3221,237,337

65,078

$10,412106

3,1723,972

296,62822,800

145,15037,741

11,8286,606

24,08413,3111,994

356,86042,43642,58711,03515,98921,04138,441

101 54532,032

450,68159 9433,877

WarexcessproTts

tax.

$64,442

3,0108,987

969 77435,075

421,913166,166

8,9611,073

33 43258,398

791,941123,1198 %49528,1008,436

161,617109,128703,311

1,169,9742,226,753

162 216465

Total tax.

$74,854106

6,18212,959

1 266 40257,965

567,063203,907

20,7897,679

57,51671,7C91,994

1,148,801165,555129, f8239,13524,425

182 P-58147,569804 856

1,202,0062,677 434

222 1594,342

Percentof

t)taltax.

0.24

0205

4 0519

1.8165

.07

.021923

.013 76

54.42.13.0859

.482 604.70

11 4071

.01

Num-berre-

port-ingnonetin-

come.

25

46

160436915

121924

17

313100552843413251

2031267610

Corporations showing no net income.

Percent

of totalnum-ber ofcor-

pora-tions

ineachState.

40.98

23 5340.0038 3737.3926.8534. 88

20.6939.5826 9710.0046 6734.2833 7834.1647.4635.2540.5931.6834.2338.6133 9632 2058.82

Totalgross

income.

$1,377,524

265 910214,746

10 069 793698,887

5,179,7901,327,945

1,106,113609,454

1 496 684' 63,562264 872

19,206,6364,376,3882,674,920

601,9879,93\5(-21,997,5911,183,9444 553 862

25,643,2685 17o 6257'38> 856'332,039

Totaldeduc-tions.

$1,695,963

272,499297,095

12 340,993791,716

5,194,5571,398,395

1,187,88578), 952

1,580,98891,955

204,77720,654,8584,919,9173,017,201

862,64610,085,1192,216,1691,457,5104,55 >, 340

27, f>23,7005,741,8317 971 051

404,994

wDeficit. H

H

C

$318,439 Ohrj

6,58982,349 5

2,271,200 Z<92,829 X14;767 §70,450 §

81,772171,49893,30428,39320,905

1,448,222543,529342,281260,65915*, 557218,578270,566

2,4781,98 V 32

565,20658* 195 .72,955 £

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 16.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES—Contd.

CONSTRUCTION—Continued.

a*to

States and Ter-ritories.

MissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth Carolina.North Dakota..OhioOklahomaOregonPennsylvania...Rhode Island...South Carolina..South Dakota..TennesseeTexasUtahVermontVirginiaWashingtonWest Virginia..WisconsinWyoming

Total

Totalnum-ber ofcor-pora-tions.

46575906

21535

52,330

5922

796121125645633032

1211346410

11418511328322

Corporations showing net income.

Num-ber re-port-ingnetin-

come.

10,743

31055634

16374

31,428

4917

5547869

4375214237685419

8911186

20115

Percent

oftotalnum-ber ofcor-pora-tions

ineichState.

66.6773.3370.0066. 6776.1969.9160.00

i 61.2983.0577.2769.6064.4655. 2067.7582.5446.6771.8862.8163.4364.0690.0078.0760.0076.1171.0568.18

7,073 65.84

Totalgross

income.

131,513,673 :4,224,725 j8,508,275 •

3^,256 i598,8''8 j

61,316,075 I68,709

325,956,278 !3,592,2U !

960,561 !96,374^383 i3,902,602 ;

5,023,838 ;157,381.400 :

4,847,334 :3,085,814 ;1,074,855 !5,795,375 !

10,301,967 I3,354,058 :

483,566 i31,200,264 !26,456,705 i4,092,787 i

28,504,893839,228 I

Total de-ductions.

$29,731,0373,950,5707,876,940

36,994560,498

57,060,32264,915

288,750,7013,433,319

907,73384,548,2363,577,1764.080,873

144,460,6204,594,0792,978,887 '1,012,8525,494,1769.200,0543 093,775

455.9952% Mi, 45025,119,3893.792,512

26;427,390804,646

1,252,798,052 {1,127,981,857

Totalnet

income.

$1,782,636274,155631,335

2,262 !38,370 !

4,255,753 !3,764 ;

37,205,577 :158,812 ;52,828 I

11,826,150 '325,426 ;942,965

12,920,780253.255 :107J007 :

62,003 i301,199 ;

1,101,913260,283 ;30,571

4,655,814 !1,337,316

300,275 i2,077,503 !

94,582 |

Incometax.

$86,57813,48932,979

1362,281

192,831226

1,600,4717,0483,035

559,25615,22244,766

545,20411,0965,0022,979

15,14351,61613,5371,696

206,63458,11215,31091,5594,398

Warexcessprofitstax.

124,816,185 | 5,334,965

8,916,71045,1892,249

1,823,73448,666

183,575 '3,308,785 |

69,912 i23,641 !4,027 !

25,871 !69,59614,1552,306

988,683308,77921,913

454,03621,283

24,390,255

Total tax.

$315,91067,31564,697

1362,624

591,971226

10,517,18152,2375,284

2.382,99063,888

228,3413,853,981

81,00828,6437,006 ;

41,014121,21227,692 !4,002 I

1.195,317 I' 366,891

37,223545,59525,681

Percentof

totaltax.

Corporations showing ho net income.

Num-berre-

port-ingnonetin-

come.

1.01.21.21

IPer

centoftotalnum-ber ofcor-pora-tions

ineachState.!

Totalgross

income.

Totaldeduc-tions.

-I-

.011.94

33.88 i.17 !.02 I

7.62 j.21 !

1.36 j12.43 !.26 i.09 l

.02 ;

.13

.40 :

.09 ,

.01 j3.84 I1.18 i•121.76 i

155 33.3320 I 26.6727 ! 30.00

33.3323.8130.0940.0038.7116.9522.7330.4035.5444.8032.2517.4653.3328.1237.1936.57 j35.94 i10.0021.93 I40.00 i23.89 '28.9831.82

25

1612

902105

24243562081116

29,725,220 j 100.00 3,670 j 34.16

I

$6,335,508419,280960,424385,89593,778

8,837,91862^708

69,439,484578,40196,364

14,690,1151,634,0156,391,75833,071,969

987,427351,879147,653

2,573,5703,848,9451,513,439

21,8631,089,3157,057,1881,113,9694,082,566

120,020

271,649,409

$7,086,711472,808

1,098,053393,435102,845

9.939,654'109,918

77,122,481614,075114,098

15,719,6451,902,0376,8o5,67734,511,7031,084,471371,215162,819

2,913,5004,079,7681,585,659

26,8671,320,9027,757,9491,269,7334,448,766170,856

Deficit.

$751,203

53,528137,6296,5409,067

1,101,73647,210

7, 683,00535,67117,734

1,021,530268.022473,919

1,431,73497,04419,33615;166

331,930230,82372,2205,004

231,587700,761155,764366,20050,836

18I—I

o

oo

296,693,764 125,044,355

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 17. CORPORATION RETURNS -DISTRIBUTION OF INCOMES, BY STATES, FOR THE UNITED STATES.

[Income returned for the calendar year ended Dec. 31, 1917.]

TRANSPORTATION AND OTHER PUBLIC UTILITIES.

TRANSPORTATION.—Rail, steam and electricity: water and related services.

OTHER PUBLIC UTILITIES.—Electricity and gas, express companies, pipe lines, telegraph and telephone companies, etc.

1Corporations showing net income. Corporations showing no net income-

States and Ter-ritories.

| Total! num-| ber ofI cor-| pora-I tions.

! Per |! cent j

Num.- (of total!ber re-! num- !port- | ber of |ing \ cor- I

AlabamaAlaskaAriz naArkansasCaliforniaColoradoConnecticutDelawareDist. of Columbia.FloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesota

netin-

come.

1912182

1701,254348307541092193541132

1,586836

1,0815565192594353?5981695598

pora- !tions i

in Ieach jState. |

1271460102S3521723634741502463073

1,123592651400351183310224714465495

66.4966.6773.1760.0066.5962.3676.8762.9667.8968.4975.6973.1755.3070 8170.8160.2271.9467.6170.6671.2668.9272.7866.9182.78

Totalgross

income.

$25,900,814 I367,5°3 !

17,108,837 l

6,967,956 !227,001,913

66,070,481 !5S'.13?,703 !5,261,0>l :

126,485,874 j18,794,862 |64,63 >, 141 i9,739,834 !4,396,127 |

935,108,552 j96,699,42433,433,450 |

216.718.982 I103', 3 >9) 4 040,585,25841,5^8,6«8

215,613,935240,347,755195,997,400463,778,432

Total de-ductions.

$23,267.3 °3264,697

15,791,0916,160,892

186,109,85257,122,43350, 703,081

4\ 274,749105,407,30015.601,89855',: 30,9797,051,5793,763,817

816,913,4678 >. 109,68228', 999J 931

156,130,4028^,133,99533,150,5°436,035,556

198,35 \ 959199,708', 912181,315:128365,645,245

Totalnet

income.

82,033,511102,806

1,317,746" 807,064

40,89?, 0818,948'. 0487,4-9,622

986,?7221,078,5743;192,9649)401.1622,679)255 j

632,310118,195,085 i10,580,742 !4,433,519 •

60,588,580 j23.195,4 5 !7)434,734 I5,5^3,142 I

17,253,976 !40,638,813 i14,68',272 ;98,133,187 i

Incometax.

Wat-excessprofits

tax.

«60,0894,347

24,9887.876

2,556,591'357;o ~9

$141,8395,907

64,63843.955

2,300,128429,551368,019

I 53.895i 1,127'. 9

154)33853)480

132,3;33,043

6,077,101500,466236,900

3,019,4"81,203,733

375)415277,7289"5,045

2,184,100818,481

5,082,969

Total tax. j

$201,92810,25489,6 651,831

4,856,7197S6,580437.270

60)' 56755,900

'260.546785,035163,70064,578

14,549,6721)277,140

375,7799,278,3092,644,0301,045,330

286,3132,478,131 !4,017,606 I1,631,131 !

11,370,093 i

1,

Percentof

totaltax.

Per! Num- cent

ber jof totalre- i num-

port- ber ofing cor-110 I pora-net [ tionsin- j in

corny. } eachI State.

0.16 (.01 I.08 i.04 ;

3.73 I.66 I.36 I.05 I

1.38 I99 I

.'65

.14 !

.05 j11.64 j1.06.30

7.482.11.84.23

1.163.15

.869.07

647

2268

419131712035

33.5133 3326. 8340.0033.4137.64>3.1337.0432.11

69 I 31.51

59463

24.3126. 8344.7029.19

244 i 29.19430 I 30. 78156 | 28.0616876

125101267230103

3>.3929.3428.7431.0827.2233.0917.22

Totalgross

$1,901,15785,130

317,4163,313,198

18,941,4438,939,0065,280,379

713,169961,101

1,689,283 I3)456,723

371,8478^3,947

41,402,16414,244,1546)19?,641

10,308,4672,495,1374,674,9792,589,8537,649,8^0

17,805,98323,313,8^56,373,587

Totaldeduc-tions.

$2,382,958 I93,639

438,2123,690,920

22,670,848 j9,789,909 !6,10\ 769 I

873,040 Il,05>)742 I2,219,891 '4,334,117 I

463,290 I1,195,366 !

48,527,945 |16,3 3,673 I6,683,526

10,968,7493,754,640 i5,410,0792,862,6758,412,883

20,024,99025,724,2887,171,784

Deficit.

$481,8018,509

90,796347,722

3,729,405850,903822,390159,87191,641

530,608877,39491,443

331,4197,125,7812,079,519

490,885660,582

1,250.503735)100292,822763,063

2,219,0072,410,463

798)197

ao

co

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 17.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES, BY STATES, FOR THE UNITED STATES—Contd.

TRANSPORTATION AND OTHER PUBLIC UTILITIES—Continued.

States and Terri-tories.

MississippiMissouriMontanaNebraskaNevadaNew Hampshire..New JersevNew MexicoNew YorkNorth Carolina...North Dakota. . . .OhioOklahomaOregonPennsylvaniaRhode IslandSouth Car j l ina . . .South DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWvoming

Total

Totalnum-ber ofcor-

pora-tions.

9079922647150

17963558

3.038318378

1,378314508

2,15784

26634241285916714240769431288470

26,442

Corporations showing net income.

Num-ber re-port-ingnetin-

come.

5652814336225

13344239

2,260305285

1,022237313

1,60755

19228130157010799

26745520164438

18,673

Percent

of totalnum-ber ofcor-

pora-tions

in eachState.

62.2266.0863.2776.8650.0074.3069.6167.2474.3076.6375.4074.1775.4861.6174.5065.4872.1882.1673.0666.3664.0769.7265.6065.5664.4272.8554.28

70.61

Totalgross

income.

$7,380,217294,415,72018,162,24628,091,8472,695,3818,276,352

129,681,5161,294,457

2,265,758,64269,809,54218,487,199

331,430,13627,005,16033,448,027

1,076,355,0469,523,9816,169,285

11,519,22455,38?, 187

182,313,5129,674,460

14,432,371157,580; 71256,341,66212,337,41761,688,2811,852,865

Total de-ductions.

$6,346,678261,128,71113,306,92424,026,3542,15-?, 3996,311,814

106,512,12?1,193,373

1,845,141,43354,4«8,fi8fi17,888,713

278,2P3,20422,768,16531,740,446

930,908,8207,736,5075,3fil, 287

10,973,99048,800,196

149,983,1536,936,020

13,188,686120,738.87649,548;12710,0? 5,36051,980 0521,683,185

Totalnet

income.

$1,033,53933,287,0094,855,3224,065,493

542,P821,964,538

23,159,304101,084

420,617,?0915,400,856

508,48653,145,93^4, "36,9P51,698,581

136,446,2261,787,384

807,9P8545,234

6,581,99132,330 3802,738,4401,243,685

36,841,8366,7P3,5352,31? 0579,708,229

169,680

8,111,268,817 6,807,444,813 j 1,303,824,004

Incometax.

£51,5321,895,391

242,070199,P3629,60396,267

1,127,6075,919

20,615,605757,7143> 066

2,577,387204,8°688,207

7,290,76098,45643,72424,904

3^3,2681,705,772

131,05072,056

1,P3?,667337,566113,554540,452

8,916

66,537,817

Warexcessprofits

tax.

$2,8991,379,188

13; 91366,7804,747

30,198607 260

2,5488,305,114

246,57715,465

6,912,7P3562,769104,2P5

4,275,65268,26213,019

141,990316,630

1,447,981391,28122,569

1,872,673721,57540,975

399,1907,578

60,450,199

Total tax.

$54,4313,274,579

255,983266,71634,350

135,4651,731,867

8,46028,920,7191,004,991

47,5319,490,180

767,665192,502

11,566,412166,71856,743

166,8°4679,8°8

3,153,753522,33194,625

3,805,3401,059,141

154,529930,64216,494

127,048,016

Percent

oftotaltax.

.051.69.21.22.03.11

1.45.01

24.11.84.04

7.69.62.15

9.08.09.05.14.37

2.50.42.05

3.02.85.13.64.01

100.00

Corporations showing no net income.

Num-berre-

port-ingnonetin-

come.

3427183

1092546

19319

77893P3

35677

1P5550297461

111283

6043

14023911124032

7,769

Percent

of totalnum-ber ofcor-

pora-tions

in eachState.

37.7833.9236.7323.1450.00"5.7030.393 \ 7625 6123 3724.6025.8324. 5238 3925.5034.5227.8217.8426.9433.6435. P330. 2834.4034.4435.5827.1545.72

29.39

Totalgross

income.

$678,57016,413,8731,601,4001,981,596

1 T>, 4421,551,1478,115,0,0

234,65951,100,6881,917,3452,595,738

35,^26,1567,921,0825,948,009

28,342,9706,873,4431,064,956

761,4775,643,162

15,869,6808,246,1382,096,0427,581,4126,846,4776,553,7454,079,368

487,410

413,818,414

Totaldeduc-tions.

$770,93918,033,9951,935,4242,179,181

194,0P51,6^4,6119,086,204

37->, 26958,948,1762,890,5132,7; 7,208

40,53> 2738,426,2637,436,416

32,879,4087,402,3851,300,526

7f3,4126,179,178

19,780,4158,257,3512,747,7908,298,4057,913,2627,065,1314,38^, 680

635,882

473,973,325

Deficit,

$92,3691,620,122

334,074197,58521,65373,464

971,184137,610

7,847,488973,168131,470

5,306,1175\5,181

1,488,4074,536,438

528,942235,57031/35

536,0163,910,735

11,213651,748716,9f3

1,066,785511,386310,312148,472

60,144,911

o

OO

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 18, CORPORATION RETURNS DISTRIBUTION OF INCOMES, BY STATES, FOR THE UNITED STATES.

r : Totali nu in-

states and Ter- i ber ofritories. i cor-

pora-s tions.

Num-ber re-port-ingnetin-

come.

Percent

of total,num- ]

| ber of| cor-j pora-I tionsI in eachI State.

AlabamaAlaska jArizona \ArkansasCaliforniaColorado \Connecticut iDelaware jDist. of Columbia JFlorida 'GeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouri

1,133' 42311791

3,4141,6281,359

212378933

1,644141530

5,4202, 4642,3711,4291,3471,453

948905

4,2012,907 |2,914

643 I3.820 I

92333

203721

2,5791,2741,067

166298713

1, 453121446

4,3632,0042,0611,2331,1391,207

790685

3,1112,3022,398

5453,102

81.4778. 5784. 5791.1575. 5478. 2t78.5178.3078.8476 4288.3885.8283. 2180. 4181.3386. 9386. 2884. 5683.0783.3375.6974.0579.1982.2984. 7681.20

Totalgross

income.

$135,358,1882,891,882

: 40,625,393i 121,412,271j 948,290,226: 228,178,199i 217,606,843| 52, 242, 483j 68, 765,384! 103,248,838| 325,712,256

32,622,738. i 54,125,701. 12,158,077,700' ! '367,495,783

| 407,087,528i 246,830,097| 226,597,085

343,745,800129,010,593193,262,683

1,407,486,061682,516,982744,760,025

, I 75,086,296) ll, 193', 928,646

| Income returned for the calendar year ended Dec. ;*], 1917.]

T R A D E .

TKAIM:. -Wholesale and retail.

Corporations showing net income. Corporal ions showing no net income.

Total de-ductions.

43!112',885',212;201.

\\

95.306'.

27;50;

2,021'347;382;23L213^316,120,181,

1,300,641,695,

74,1,110',

024,025616,862246,184360,246237,225408;202739,270488,548433,034904,623216,363198,s34206, 747980,399781,903070,063099,731703,122392,009755,796540,237502,711795,771 I682,044 !509,652 j

43-1; 916 i

Totalnet

income.

S4.331.103: 275', 020

3,379,2099,052,025

63,053,00115,709,99715,867,5736,753.9354.332;3507,344,215

19,495,8935,423,9043,918,954

136,097,30119.713; 88025; 017,46515,730,36612,893.96327,353; 7918,254, 797

11,722,446106,983.35040,72i; 21149,077.981

576;644S3,493,730

IncomeUlK.

S17S1 S7l»14,331

166', 936423*991

3,006,923' 757,018736,479328,875199,344361,032930,777286,735192,105

6,232, 793950,052

1,226, 111759;436546,162

1,241,501400, 535550,558

5,061,3751,739,1642,419,996

30,7933.917,099

W a re xcessprofitstax.

'ii 100 m;s14,419

378,4071.477.3999,219,8342,206,0412,724,7461,176', 429

778,719S57,999

2,829;9335S9.205468; 745

25,051,1812.684,2142', 990,9822.114,(iS23', 261,1165,139,149i; 244,0881,883,523

16,454,18310,010,0526; 585,853

69.19713, 501, IK".

Total tax.

$1.30S,9U2S,780

545,3i31,901,390

12.220,7572, 963,0893;461,2251,505,301

978,0631,219,0313, 7< 0,710

S75,940660,850

31,283,9743.634', 2664,217,3932,874,1183, S()7, 2786,380,6501,644,6232,434.081

21,515', 55811, 749', 2169,005', 849

99; 99017. ! IS. 215

Percent

'of tolatax.

i

.41

.01

.16

.563. 61

ssl.'O3

. 79

.29

. 361.11

.17

.209.29

! 1.07! 1.24' .85

1. 14i 1.87

.20i 72| 6." 391 3.50! 2.64

.031 5.16

X um-

ber

port-'•' i ng

nonet

in-CJIUC.

2L09

4870

S3 5: 3541 292f 16: so! 220: 191

20! 90! 1.063; 460! 310! 196i 20Si 246! 158i 220j 1,090

'605516

I 98! 718

Percent

of totalnum-ber ofcor-

pora-tions

in eachState.

18.5321.4315. 438. 85

24. 4021.7421.4921.7021. 1(523. 5811.6214.18L6. 7919. 5918. 6713.0713.7215. 4416.9316. 6724.3125. 9520.8117.7115. 2418. SO

Totalgross

income.

?«13

23'!

66'10,10

1,

ioJ,23,

i,4,

129',20,

307,310189.«66220,340028,671480,297167', 196681.715986,497031,417122,532201,254255,990026,093625,255411,478

32, 211', 70516,11,

426,904102,951

13,500;773

12,'107,38,33,

4,00

698,884587,100444,906320,114288,582839, 800265,922

Totaldeduc-tions.

S14.O18.40.N195,739

2.357,0703.139,899

72,183,36511', 145,21611,778,9152,267,0993,314,993

11,373,44825,136,317

1,334,7554,253,761

137,935,47321,733,47633;195,46916,976,69011,681,22314,304,0865,931,731

13,301,220112,540,52549,807,36635,239,894

5,100,00769,747,019

Deficit.

: >7ii,09*5. 773

136; 730111,228

5,703', 068: 978;020

1,097,200280,602

1 283,576! 1,250,916

1,935,06378 765

227,66S8,310,2181,321,998' 983,761549,780

; 578,272' 797,313! 232,847i 714,120i 5,095,01911,487,252

1,951.312266,207

3,481,097

O

o

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 18.—CORPORATION RETURNS—DISTRIBUTION 9F INCOMES, BY STATES, FOR THE UNITED STATES—Continued.

TRADE—Continued.^ , __ , . . _

! Corporations showing net income. !

OS

States find Ter-ritories.

MontanaNebraskaNevadaNew Hampshire..New JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvania"Rhode IslandSouth Carolina...South DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming

Corporations showing no net income.

Total 1num- {ber ofcor- I

pora- it ions.!

Num-ber re-port-ingnetin-

come.

Percent

oftotalnum-ber ofcor-

pora-tions

in eachState.

t

Totalgross

income.

Total de-ductions.

Totalnet

income.

1,0731,438

140207

1,439ISO

8, 0421,5081,0424; 1401,115830

2,876340

1,174862

1,1902,386722194

1,4911,766776

2,144263

83.7687.3181.1180. 5469. 4278.0073.2087. 7380.0482.2083. 9073.5880.0076.9285.6386.9883.3383.6081.5884.7281.3977.3983.6280.5783. 70

_|

130,022,205344,574,791

19,339,08528,507,407

309,801,95832,330.456

|2,102,530,0481 142,846,716

95,598 803550,598,546174,828,980165,739,350

1,312,418,020110,426,274143,778,60599,356,420298,250,901735,142,313106,356,08828,524,588271,020,498392; 651,902138,687,202462,254,65929,038,117

Total ;91, 057 72,947 j 80.11 19,804,255,613 ,18,323,194,833

120,921,497321,129,025

18,342,10127.003,499

349,543,47229,788,545770,790,077133,481,56691,507,447

1,492,742,985104,201,149150,939,501

1,221,629,920102,360,811127,962,71393,985,448277,772,482684,441,66399,424,01427,030,109240,712,945368, 448,018124,174,793435,562,47120,908,865

9,700,70823,445,166

996,9841,563,908

20,258,4862,547,911

331% 739,3719,365,1504,031,35063,855,56110,627,8318,799,84990,788,1008,065,46315,815,8925,370,972

20, 478,41950,700,6506,932' 0741,494,479

30,307,55324,203,88414,512,40920,692,1882,129,252

Normaltax.

W a rexcessprofits

tux.

Peri cent

, Total tax. of1 total

tax.

Num-berre-

port-ingnonetin-

come.

481,3021,145,992

j 49,69678, 427

I 861,915! 113,47915,060,817

424,904146, 409

2,816,574496,991421', 740

4,258,337371,693830,822260,408961,411

2,373,894348,203

73,7941,574,8251,140,640

377,4041,261,998

104,021

,481,060,780 68,695,143

1,044,7492,869,850

93,424151,776

5,420,187533,139

03,696,9651,802,3811,506,320

13,909,6321, 750,7821,245.039

14,700,1821,438,1511, 799,462

699,9133,298,0348,292,826

660,022168,043

3,811,0463,811,4624,164,3354,121,452

201, 755

250,152,243 324,847,386 100.00

| 1,526,0514,015,842

I 143,120i 230,203i 6,282,102) 646,618

78,757,782 '2,227,3451,652,735

16,726,2062,247,773 i1,666,779 !

18,958,5191,809,844 |2.630.284 '

900,321 !4,259,445 !

10,666,720 i1.008.285 !

241,837 '5,385,871 !4,952,102 '4,541,739 ;5,383,450 :

305,776

.451.18 j

.04

.07 !3.31

.19 i23.42

J'A\ :.50 j

4.98 i.67 i.49 j

5.61.54.47.28

1.263.16

.30

.072.941.462.571.59.11

2082093450

03449

3,15521110989821429871910219712923840810335

34151615251751

Percent

oftotalnum-ber ofcor-

pora-tions

in each IState.!

Totalgross

income.

Totaldeduc-tions.

16. 2412. 0918.8919. 4630. 5821.4026.7412.2713.9017. SO10.1020.4220.0023.0814.3713.0210.0716.4018.4215.2818.6122.6116.3819.4316.24

18,110 l 19.89

8,219,02914,928,337

842,9832,598,973

31,052,4642,111,488

398, 793,6148,359,3367,016, 700

66,000,43617,123,93112,027,568

104,318,7329,658,4435,227,2853,858,028

15,082,28535,510,0019,604,929

923,30810,078,41921,482,4295,891,566

27,274,9131,823,626

796,252473,674940,220674,845

,423,315,235,158,021,993,120,638,323,771,408,042,720,600,147,302,006,952,319,062,623,278,121,704,003,265,378,644, 733,173990,685

, 355,097,010,353, 326,812,033,660,027,260

Deficit.

577,223545,33797,23775,872

3,370,851123,670

20,228,379761,302307,071

5,407,606596,669

1,119,7347,688,220

660,619395,993263,676920,980

1,868,6431,128,244

67,3771,276,6781,527,924

435,2461,758,747

203,634

in

o

oI—I

b

1,461,238,475 !l,501,214,919 ;99,970,444

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 19. CORPORATION RETURNS DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES.

[Income returned for the calendar year ended Dec. 31, 1917.]

PERSONAL SERVICE.

PERSONAL SERVICE.—Domestic service, amusements, professional services.

Corporations showing net income.

States and Ter-ritories.

| Totali num-| ber ofj cor-! pora-

tions.in-

i come.

Percent

! tions j;in each jState. ;

Alabama , 154 j 92 59.74 jAlaska 7 ! 2 28.57 !Arizona 51 : 37 72.55 IArkansas ' 93 i 71 76.34 ;(California : 1,011 \ 012 60.53 {

Colorado j 300 | 190 04.05 •Connecticut ! 325 ! 189 58.15 !Delaware j 51 j 33 ; 64.71 ;

District of Co- j 182 144 79.12 ilumbia I | \ >

Florida ; 184 | 115 62.50 !Georgia ! 192 j 138 71.88 iHawaii 20 j 14 70.00Idaho ! 96 j 69 71.88 jIllinois | 1,609 1,020 63.39Indiana 539 346 64.19 ;Iowa I 426 ! 278 65.26 iKansas i 118 79 66.95 1Kentucky < 291 215 73.88 'Louisiana 187 140 74.87 ;

Mains ; 170 91 53.53 iMaryland 244 1 147 60.25Massachusetts 917 • 547 59.65Michigan 552' 345 62.50;Minnesota 341 ! 233 68.33Mississ ippi . . . . , . , , 81 , 65 80,25*

Totalgross

income.Total de-ductions.

$3,823,190 ;69,976

1,111,7802,385,299 !46,563,4407,415,218 i10,241,1571,485,26412,982,883 i

3,504,5108,539,587708,085

1,377,424110,582,47214,192,48110,003,7252,009,9128,170,4747,620,6586,114,46213,216,211 |52,879,31924,606,60716,482,5141,527,720

$3,539,36963,576

1,000,1812,042,36844,690,7916,854,0949,398,6611,308,27310,846,898

3,158,096 i7,832,828 j651,006 !

1,258,798 |102,877,624 |12,859,459 !9,291,8991,777,1007,134,543 I6,946,290 I5,699,287 :11,509,365 ;48,775,12322,203,39315,268,618 '1,391,366

Totalnet

i

$283,821 ]6,400 '

111,599342,931

1,872,649561,124842,496176,991

2,135,985

346,414706,75957,079118,626

7,704,848 I1,333,022 j711,826 '232.812

1,035; 931674,368415,175

1,706,8464,104,1962,403,2141,213,896136,354

: WarIncome ! excess

tax. • profitstax.

$8,254$15,

5,18,89,29,43,8,

93,

18,35,3,6,

395,68,37,12,51,

150384752646992709104871620

033716056408760784801599770

35,03222,82,210,119,64,7,

834152781460351015

i, cos I35,079 I200,006 !20,954 I59,601 !17,209 !

477,189 I

18,54057,3696,1422,125

552,12790,63524,53224,89594,64898,731

234,487298,989254,34248,2658,802

$23,410 1384 j

12,75753,725350,058 !50,663 !102,70526,140 !570,809

36,57393,0859,1988,533

947,887 '159,41902,333 l37,494146,418133,76322,834316,639509,770373,802112,61615,817

Corporations showing no net income.

Num-berre-ingno

netin-

come.

0.21.01.12.47

3.11 !.46 I.94 i.23 1

5.11 I

.33 !

.088.291.39.57.33

1.341.19.21

2.814.463.30.97.14

14223991101361838

6954627589193148397647799737020710816

j Percent

(of total! num- :| ber of| cor- '| pora-| tionsin each! State.

40.2671.4327.4523.6039.4735.9541.8535.2920.88

37.5028.1230.0028.1236.6135.8134.7433.0526.1225.1346.4739.7540.3537.5031.6719,75

Totalgross

income.

$1,893,09835,730174,788194,065

24,036,6803,007,0523,067,628207,501

1,235,531

3,953,1561,322,918 j

62,858 )174,854 I

35,217,3624,734,4802,418,657717,274 ;

1,556,838 i784,637 ;

1,507,871 j2,283,065 !

15,512,990 '•8,534,893 j3,922,905 !

540,001 I

Totaldeduc-tions.

$2,058,71640,903188,937293,327

20,502,9693,356,8233,414,400285,844

1,489,160

4,215,1921,402,665100,166198,168

37,319,5385,037,8752,423,629792,598

1,715,459882,009

1,595,0402,377,07216,798,0739,372,0274,295,450594,362

Deficit. 3>m

a

$105,0185,23314,14999,262

2,406,283289,771346,77278,343253,629

262,03679,74737,30823,314

2,102,176303,3954,97275,324158,62197,37287,16994,007

1,285,083837,134372,54554,361

3oog

Gi

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 19.—CORPORATION RETURNS—DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES-Continued.

PERSONAL SERVICE—Continued.

Corporations showing net income.

00

1 Totalnum-

SI ales and Tor- ber ofritories. cor-

pora-i

•ort- Iing ber of i

1 cor- i

•me ! . a o n s xm c # in eachi State.

Missouri 704Mon tana 205Nebraska 189Nevada 43New Hampshire.. 75New Jersey 572New Mexico 43New York 3,114North Carolina...: 180North Dakota 130Ohio 1,024Oklahoma 251Oregon 313Pennsylvania 835Khode Island : 104South Carolina...! 139South Dakota ' 113Tennessee 247Texas 497Utah ; 100Vermont 30Virginia 277Washington j 440West Virginia | 103Wisconsin I 485Wyoming j 42

Total il8,594 (12,100 05.40

520 ,152 ,140 !

32 !40 |

349 !37 '

2,020 i134 i

90 !

090 i190 ;189 '550 ;

00 i9 0 •

90104 :348 i108 i24

17329798 :

30033

08.8574.1574.07 i74.42 ;53.3301.01 I815.0f> :04.87 !72.04 i09.2307.9775.70 {

00.38 !05.87 !57.09 I09.00 i79.05 i00.40 I70.02 !07.50 |00.07 |02.45 j07.50 !00.12 !03.09 j78.57

Totalgross

income.

$45,259,5,-280,'7,445;2,578,2,720,

24,217,803,

317,598,4,199,1,002,

19,718,4,408,7,050,

41,802,5,098,2,891,1,434,8,448,

12,790;4,79i;1,022,8,487,

12,310;4,401;

11,907;1,004,

Total de-ductions.

$41,402,4,770,«,93O,2,475,2,524,

22,000,718,

301,077,3,830,1,480,

45,025,4,028,7,132,

38,109,4,494,2,590,1,185,7,028,

11,200,1,331,

893,7,397.

11,2773,915

10,829937

Totalnet

income.

Incometax.

Warexcessproiits

t a x .

! Num-! ber

iYr I re-cent port-

Tola! tax. ; of ing-total I notax.

Corporations showing no net income.

con

cent•)f t o t a lnum-ber ofcor-pora-

, tions,", Jin each

" ; State.

209 '409001 .032 !

403 :

244513 .039 '.528 ;300 I955 i905 I338 i473 i045 !

229057 '548413209778289592

; 548082

S3,

2

15,

4,

3,

1,

1,1

1,

797,738 i515,887514,547103,008190,030210,993 I84,900 '

921,308 i309,308 i121,740 *092,750 |379,095 i517,084 !092,593 i003,480 I300,851 i249,824 I819,941 I590,455459,701 ,128,008 :

089,840 :032,539485,810 i138,911120,893

$189,88727,18924,1911,52810,187110,8055,003

773,83419,1080,085

20b,77919,80027,320192,50431,54110,19214,08144,18477,15023,7850,S4958,27253,02218,30159,4370,(302

?594,35329,71444,7051,70410,812174,893

1 5722,110^771

21,9503, 203

3 .0, 45518,TOO20,841211,770111,82733,7980,99010,590200,38427 2924 13741,38472,09033,58904,07227,423

$784,24050,90308', 891)3,232

20,999291,098

0 5752, 890,'005

41,058(.),8S8

573,23138,40048,107

404,274143,30849,99021,07700,774

283,54051,07710,98.>99,050125,11851,890123,50934,025

7.15.52

4.10.03.191.00.00

25. 04.37. (fa

5.04. 35.44

3.521.31.44.15. 55

2.51.47.10.80

5. 00.45

1.07.30

238 i53 i49 in :35 \

223 jo ;

1,094 !52 i40 !

328 !01 I

124 j285 !44 !43 !23 i83 I149 j52 '12 !

104;143 ;

' 05179 ,9

31.1525. S525.9325. 5840.0738.9913. 9535. 1327.9030. 7732, fti24.3039. 0234.1342. 3130.9420.3533.0029.9832.5033.3337.5532.5039. 883o. 9121.43

$7,1,

f,

1)2

15,

o14*1,

1,2

1,2

4,

402,090083,188903,057178,710till, 200709,48355,770

005,208002,072232,9839U> 011)593*771098,735100,003004,891378,80019o,217749,020719,754905,709199,754938,027307,150048,531813,08500,833

5*7,1,

0,

105,

1",

2,15,1,

1,3I,

22

5

7202009922750905507118705925051705778478089941922480004419821420877470711487

957,012,542 I 887,831,894 09,780,048 3,507,094; 0,902,977

Total I Totalgross | (ledi'.c- Deficit,

income. tions.

i,120 $3L8,024i,939 123,751!, 000 88,343i,278 90,502.,087 84,821

798 781,315,183 15,407,451 13, 122,-243|,414 57,342),9C2 I 17,979,470 | 1,001,454,800 I 04,029,307 85,572

I , 1 1 3 1,08!",, 1101,052 234,1011,251 40,391r,559 28,342i,703 117,737:,007 324,253;,503 232,854»,009 14,915

8,087 330,0004,289 407,1397.810 ! 119,2794J370 j 001,285•7,704 20,931

in

H

H

o

10,470,071 1100.00 0,434 34.00 277,071,045 307,285,508 (30,213,923

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 20. CORPORATION RETURNS DISTRIBUTION OF INCOMES BY STATES FOR THE UNITED STATES.

[Income returned for the. calendar year ended The. ;>i, 1917.';

F I N A N C E .

FINANCE.—Bunking and related business, insurance.

States and Ter-ritories.

Alabama jAlaska jArizona IArkansasCaliforniaColoradoConnecticut ;DelawareDistrict of Colum- i

bia 'FloridaGeorgia ,Hawaii iIdaho ;Illinois iIndiana !Iowa |Kansas |Kentucky ILouisiana iMaine iMaryland jMassachusetts !MichiganMinnesotaMississippi ;

Totalnum-ber ofcor-

pora-tions.

-

Num-ber re-port-

ingnetin-

come.

Corporations showing net income. Corporations showing no net income.

785 I33

221 !

024 :3,9201,444702 ,223

194750

1,309 i90

3442,3112,0042.6541,5021,072

835528

1,0871,8981,9572', 987

402

Per jcent |

of total!num-!her of |cor- j

pora- jtions

in each IState, i

507 04.59 I24 72.73 |

145 I 05.01 !540 I 80.54 :

2,057 ! 52.47 ,890 | 02.05 i513 | 73.08168 ! 75.34

Totalgross

income.

129454

1,015 ;84 ;

2701,8871,0312,2311,397922015374873 :

1,3051,3902,190353 ,

00. 4960.5377.54 i87.50 i78.49 I81.05 i81.39 I84.00 i89.44 i80.01 j73.05 |70.83 i80.31 I71.92 i71.03 |73.52 i87.81 |

$11,671,849701,007

0,109,1508,885,900

179,424,35933,225,833234,701,48419,250,533

14,043,078 j10,702,347 !28,500,8775,810,4400,407,783

272,830,77158,815,47873,046,49028,223,84220,848,90120,023,24017,007,21059,549,245

186,829,77380,003,50170,012,4218.277,288

Total de-ductions.

$8,309,713 '509,021

4,004,7027,221,001

131,079,435 I25; 770.770 ;208,502,428 i15.247,537 !

10,948,8, 070!18,821i4,024,4,083,

182,102;40,507,50,041,20,207;13,663,14,602;11,028,38,401;138,368,63,596,53,959'5,400!

592 i250 j328412601052725337077232092503823153287005307

Totalnet

income.

$3,302,130 !192,040 1

1,504,454 !

1,004,899 !48,344,9247,455,063 i

2(1,199,050 !4,00S,990 j

3,095,0802,032,0979,739.5491,792,0341,784,182

90,734,71912,307,75317,005,1537,950,1057,185,7290,021,1485,438,70721,147,42248,461,6201(1,407,21422.652,750

Incometax.

W a rexcesprofit' t a x .

$159,819 i9,415 !

72,703 I85,845 !

2,592,368301,081

1,25S',<)S3191, 175

179.87399,945

47«i, 14987,38593,029

4,017,300002,703825,207 :382,180350,500290,093201,214

1,023,018 .2,375,423

804,9181.090.500 .

J4O,8(.^

55105.20'.

199,

1,332'22i;

1,019.125.

117,33,

210.44.

102,10. 401,

253,501,312,175,219,214,075,953,30S,122,102,

Total la

Percento!totaltax.

870030

074442390494

19150534001000209302150073229743105010380S041577

§205,30.

272;200,

3,924,5S3,

2.278319,

,133,092,131.105',

14,478,S56J

1,320,094,52(1,509475

1,0983.3281,1131,819

309

285399421442 !

123373009

508 ;139 i714 :725 >045 :

.302 ;

228740232

, 390,045, 074,580,770,147, 379

0.2*AW

.JO3. i'J

N um-berre-

port-ingnonetin-

come.

Per: centioftjta], TI um-

ber of• cor-; pora-

tions'.in eachi State.

. (.31 2

.2024. 3<

. s i1. U)

. 7 '

. 40

..",1

. 501.293. 521. i s1.92..51

'2%2M1

1271

123U.5150'220154214533

Total

income.

Totaldeduc-t ions.

, 195, NSS14,s57

277,737t.39, 703

..$01,0i>s. .(W, 102),S5h. 13(>1,357,905

, r51,900,.K2,257

i 72,7927n5,70s

, 923, Ml.07l,7<»0,25)0,207, 5 0 2 , 7 M .,737, 5S3 '

750,311922, 3i-I

Deficit.

51.00',.7

172,.l

1 >,70 ». 04. (>.")). 1

2. ITi. 1014,7.VJ, 150

1,012, LViiN.iKi, 15'2

3, (.41. 4153.241,105I, SOU 200

I. 171.. ''.

.7(7. 1

757.9.

21b.{.()i>l,1 A 5x,l,<>Li,l,13>,

503,

«.«.) i».iW3,3N5 11,011,897 1,07^,512()« , 19, 15), 778 22,76S,919 3,312,14197 1"). 002,116 17,070,25 \ 2, '< \ .7, S3sis U. UK 431 17. SOU 305 I.t,i.2,s711M !is,77(> 101.915 s i , , \(,<)

H>

o

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 20.- CORPORATION RETURNS -DIST&IBUTION OF INCOMES BY STATES FOR THE UNITED StfATES-Contimied.

FINANCE-Continued.

States and Ter-ritories.

MissouriMontanaNebraska..NevadaNew Hampshire..New JerseyNew MexicoNew York.. .North Carolina...North DakotaOhioOklahomaOregon . . .PennsylvaniaRhode IslandSouth Carolina...South DakotaTennesseeTexasUtah . .VermontVirginiaWashingtonWest VirginiaWisconsin .Wyoming

Total

Totalnum-ber ofcor-

pora-tions.

3,541759

1,619130247

2,220201

7,590910

1,1212,4131,3521,0522,035

314884824987

2 290557104

1,2041,911

8992,305

225

08,362

Num-ber re-port-ingnetin-

come.

2,522575

1,40079

1951,359

1544,473

7(52958

1, SOS1 143

5711,851

254679727783

1 865368135895

1,002670

1,654184

49,165

Percent

of totalnum-ber ofcor-

pora-tions

meachState.

71. 2275. 7080.8458.0978.9501.2270.0258.9383.7485. 4077.2984. 5454.2870.2580.8970.8188.2379.3381.4466.0782.3270.8152.4374.5371.7681.78

71.92

Totalgross

income.

.$139,552,,54216,080,67333,922,13<>1,851,3529,343,975

150,760,7075,194,750

1,909,729,29520,700,73717,430,820

150,573,07225,945,78711,742,781

320,588,78325,590,34814,075,85113,590,80420,353,92007,995,44314,907,6904,040.384

37,307,95531,714,08721,399,43548,822,7395,109,777

4,597,751,999

Corporations showing net income.

Total de-ductions.

$109,082,35011,775,04921,792,9371,300,0497,574,037

118,827,4553,979,0y9

l,020,451,5i>()15,038,50313,021,020

120,248,24019,345,4489,820,312

230,729,25418,382,0889,539,750

10,133,15320,630,59140,747,84710,076,4983,703,030

28,936,08124,195,62214,360,10438,339,6322,871,516

3,034,891,800

Totalnet

income.

§29,870,1804,305,0249,129,199

550,7031,709,938

31,939,2521,215,057

289,277,7355,128,2343,815,200

30,325,4200,000;3394,922,409

89,859,5297,213,0005,130,1013,452,0515,717,335

21,247,5904,831,198

937,3488,431,8747,518,4057,033,271

10,483,1072,298,261

902,800,193

Income

.

§1,4(38,923223,870439,44428 18580,324

1,505,35102,799

15,145,185252,423184,443

1,489,832335,001241,031

4,401,390353,114251,077177,995281,120

1 020,165237,89145,956

411,645358,2153(38,749514,638119,884

47,913,204

profits

$491,732258,792340,31538,25743,468

032,23731,234

15 301,82479,778

120,338528,791559,160101,840

1,831,720151,390102,507238,00294,942

844,29373,37118,237

198,967354,163361,609190,352130,393

41,700,797

Total tax.

$1,900,055482,602779,75966,442

129,7922,197,588

144,03330,447,009

332,201310,781

2,018,623894,227342,871

6,233,110504,504354,244415,997376,062

1,864,458311,26264,193

610,012712,378730,358704,990250,277

89, &80,001

Percent

oftotaltax.

2.0749

.8207

.122.02

.1530. 08

. 35

.332.14

.91

.306.59

.46

.33

.42

.401.97

.33

.06A\5. 75.74.75.25

100.00

Num-berre-

port-ingnone tin-

come.

1,019184213

5752

80147

3,117148163548209481784

60205

9720442518929

36990922965141

19,197

Corporations showing no net income.

Percent

of totalnum-ber ofcor-

pora-tions

ineach

State.

28.7821.2413.1641.9121.0538.7823.3841.0716.2614.5422.7115.4645.7229.7519.1123.1911.7720.6718.5633.9317.6829.1947.5725.4728.2418.22

28.08

Totalgross

income.

$19,147,1922,717,3553,073,279

303,961987,722

130,318,093915,171

119,471,4(30757,984

1,323,77214,261,8902,692,999

11,141,54423,507,5091,615,4692,232,241

790,6591,777,4717,550,5273,321,395

410,3162,217,845

16,696,5875,237,3335,109,251

211,425

003,332,354

Totaldeduc-tions.

$23,472,7823,293,2043,918,994

576,7891,098,204

134,009,3971,079,910

147,851,8931,291,1361,608,149

14,821,9343,071,729

14,375,32038,780,3171,684,2542,555,441

902,7422,209,3949,439,3074,574,073

634,6572,968,293

19,881,1935,892,7687,055,562

286,936

719,929,471

Deficit.

Tf:

$4,325,590 £575,909 tf845,715272,828 O110,482 ^

3,690,704164,739 K

28,380,433 £533,152 g279,377 S560,044 M978,730 IS

3,233,77610,278,808

68,785323,200112,083431,923

1,888,7801,252,678

224,341750,448

3,184,606655,435

1,946,31175,511

116,597,117

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 21. INCOME REPORTED BY NONRESIDENT ALIENS AND FOREIGN CORPORATIONS.

[Income returned for the calendar year ended Dec. 31, 1917.|

[The returns shown below are included under their proper income classes, and industrial group distributions, in the tables for States and for the United States.j

R E T U R N S F I L E D BY N O N R E S I D E N T A L I E N S .

Numberof

Dividends.Net Interest on Rents and

1917bonds, etc. royalties.

Incomefrom

business.Salaries. Other

income.Normal

tax. Surtax.

3,602 i $75,926,572 ! $11,380,507 $27,987,921 j $16,568,218 $3,213,578 \ $6,486,162 j $3,590,086 ; $8,963,170 j $790,809 I $6,038,377 $287,638 $7,116,824 j

R E T U R N S F I L E D BY FOREIGN C O R P O R A T I O N S - D I S T R I B U T I O N OF INCOME BY I N D U S T R I E S .

Industries.

Totalnumber

ofcorpora- Number

tions ofreport- corpora-

ing, tions.

Corporations showing net income. Corporations showing no net income.

Grossincome.

Total deduc- jtions. i Net income. • Total tax.

A gricult ure and related industries G , 5 38,530,070 i $7,016,755Mining and quarrving 11 7 3,581,212 1 3,342,522M anufacturing 61 45 44,214, .534 | 33,130,363Construction 3 1 483,659 I 474,943Transportation and other public utilities 47 21 49,480,507 ! 35,925,370Trade . . 57 41 108,631,575 i 106,712,343Personal service 5 4 360,380 ; 312,070Finance . 627 578 100, 552,856 • 126,514,618Inactive concerns and concerns whose business ;

was not defined

Total

$1,513,315 I238,690 |

11,084,1718,716 i

13,555,137 I1,919,232 i

48,310 i34,038,238 i

$320,81411,007

583,4781,676

2,181,387294,009

6,2502,254,296

21 :

838 •

4

706 1 376,

286,988 j

121,781 | 313,429,

415

399 62,

286,

692,

573 1

382 !

39,

5,692,

307

224

Numberof

corpora-tions.

14

16 :2 :

26 ;16;I ;

49 !

17

(Jrossincome.

$1,1811,354,0242,140,6442,136,7259,163,9691,607,153

20,13214,204,492

; Total deduc-5 tions.

$82,2101,427,2392,475,2232,174,824 i

10,384,6981,897,082

45,30018,775,276 j

1,860 j

Deficit.

$81,02973,215

334,57938,099

1,220,729289,92925,168

4,570,784

1,860

C

C

132 ' 30,628,320 ! 37,263,712 ) 6,635,392

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a. PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each claxx of income the numberof return**, net income, contributions, dividend*, tax, and relative percentage--, by State*.

[income returned for the calendar year ended Dec. 31, 1917.]

A L A B A M A .

to

$2,000-$2,500 i$2,000-$2,500$2,500-$3,000 i$2,500-?3,000$3,000-$4,000 i$3,000-54,000«4000«5;000i$4,OOO-$5,OOO$5,000-16,000 K...$5,00O-$6,000$fi, 000-17,000$7,000-$8,000$8,000-89,000$9,000-$10,000$10,000-$ll ,000.. . .$11,000-$12,000....$12,000-$13,000....$13,000-$14,000....$14,000-115,000....$15,000-$20,000....$20,000-$25,000....$25,000-$30,000....$30,000-$40,000....$40,000-$50,000....$50,000-160,000....$60,000-$70,000....$70,000-$80,000....$80,000-$90,000....$90,000-$100,000...$100,000-S150,000..$150,000-$200,000..$200,000-«250,000..$250,000-$300,000..

I Exemptions from normali tax.

Income class.Number

ofreturns.

2,1572,124

503 ;1,941 i

1732,309

601,186

6653398270 ;203 i169 j131

i6056 I

157SO4157351693 !1 i5 j1 !

Tota l netincome.

$4,727,0454,824,3951,337,4225,299,612

577,3597,931,616259,394

5,270,26532,613

3.561,9452,573,1012.024,7571.721,8701,600,4501,375,0961,039,530959,740797,223813,473

2,719,8681,748,5181,091,1351,933,4651,545,044890,477588,431218,332(2)

Contribu-

te. Ill234,837

18,72757,63011,976

108,2635,339

88,8572,166

58,67142,73036,79130.36825,08723,55729,93517,85812,06515,36345,50632,99717,30939,87025,63031,50713,9093,445

C2)(2)(*)

Dividends.

SI 44,716166,782114.10877,589

215,77637S.752168,923243,00223.472

2S5.W2314,40S310.298280,923336,101215,932168,382234,201205,959198,020586,444524,974 |404,969 ,644,770 |660,389 l

305,175 ;229,02913,715 i

00(2)

War excess profit

Normaltax.

?18.700 :

16,629 !

47.04512,3428,3996,686

10.54312,504 j23,127 |20,309 i16,697 I9.219 I8,870 |

32,619 I20,06612,960 I30,304 ;17,358 i12,9915,557

(2)

(2) (•-')

Personal Invostcdservice (8 capitalper ecu('). (graded).

Total tax.

SSI

$400

SIS.781

A vrragerate of

Per cent.

6"39

24,086 I

50,637

V. 1555.9707.29SS,873

10.0828, 6589,8699,9379,655 .:

46,499 i40,01333,31964,637 '68,698 ,48.53236,68422.095

))

1. 488J2.236S.3736.75SS.253S.81311.5928,9566,1328,157

32,29616,89713,39534,52919,37713,9883,2292,304

(~)

141

1,047

1,63452352149

5,18210,9434,542

20,8439,523

12,060

24,823

50.59929.87422.74221.78927,66933,03343,90039.18632,91527,03192,847100,47271,322

132.969127,90291,93852,90454,77912,35362,95519.416

1.421.161.121.271.732.404.224.0s.4.133.323.415.746.536.888.2710.328.9925.0914.1713.0618.74

U.S. 45154,840

22-1218.62

o

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

S300,000-$400,000$400,000-S500,000 i$500,000-$750,000 i$750,000-$l,000,000 1Sl,000,000-$1,500,000 1.$1,500,000-$2,000,000 !$2;000,000-$3,000,000 !.$3,000,0O0-$4,00O,O0O I.$4,000,000-$5,000,0005,000,000 and overClasses grouped 2

Grand t o t a l . .

325.396

12,978

2,747,386 ; 17.711 649,292

60,209,562 | 1,081.215 s,101.713

72.3X5 5(i2,2S9 101,500

1.030,320 , 322.273

2 S«7 Ii

;M,7!') I 1.'.ISO. 211

A L A S K A .

$2,000-82,500 l

$2,000-$2,500$2,500-$3,000 i$2,500-13,000$3,000-84,000 l

•S3,OOO-$4,OOO$4,000-$5,000 iS4,0O0-S5,0O0$5,000-$6,000 i,$5,000-16,000$6,000-$7,000$7,00O-$8,000$8,000-$9,000$9,000-$10,000$1O,OOO-$11,OOO$ll,000-$12,000$12,000-$13,000$13,OOO-$14,OOO$14,000-115,000$15,000-$20,000$20,000-$25,000$25,000-330,000$30,0O0-$40,00O$40,000-150,000$50,000-$60,000$60,000-$70,000$70,000-$80,000$80,000-$90,000 '$90,000-$100,000$100,000-$150,000$150,000-$200,000$200,000-$250,000

600 j32 j

360 !6 .

$419,2871,331,792 !

84,910 |977,737 i20,056 !

1.189,208 j8,526 |

649,568 !

$6431,645

341,448

1154,087

251.143

$2,4421.8622,5595.8778, 463

10,3141,744

17.545

$9,127 I.

6.940

7.921

60361723

326,159 !231,891 !127.523 |193.783 i66,831 i72,660 |79,97761,007 i40,655 |57,405 i50,90047,52582,18692,511 . . . .

890904251920 '

2373 0 0 ;440 i400 i150 !370 |325 I295 |

!

6,364 ,36,376 i15,258 114,232 1

45015,7838,883

25 ,9%S,86S ;

8,450 i2,562

19,57840,21330,000

5.8621,0012, 4984,4 471, 7891.4751,592

870881992

1.638853

1,2362,507

S2073923818)5

3St578310480647

1,0261,5593,0542,798

§178100533

SO382003514632673720

1.692512

1,952

c-)

$9,127

6,910

10,523

7,921

6.3254,5713,2795,8253,9812.75°,3,0731.7542.0022,3123,3842.4126,2425,305

6, 724

11,612

. 69

.71

. 88

H

1Owo

3ao

1 Nontaxable; exemptions and dividends exceed net income. 2 Classes grouped to conceal the net income and identity of the taxpayers. CO

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.— PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each do** of income the numberof return-, net income, eonfrihvtion , dividends tax, and relative percentages, by State:—Continued.

ALASKA—Continued.

| Exemptions from normal j •<\ t a x . i I

Income class.

$250,000-$300,000$300,000--1M 00,000S400,000-$500.000$500,000-1750,000$750,00O-$l,000,000...SI,000,000-$l,500,000.$1,500,000-$2,000,000.$2,000,000-$3,000,000.$3,000,000-11,000,000.% 1,000,000-$5,000,000.$5,000,000and over..Classes grouped »

(Jrand total

War excess profits tax.j Number

of Total netincome.

tions. I Dividends.

! Normal j Surtax,tax. Personal I Invested

service (8percent).

capital(graded).

Total tax.Averagerate of

Per cent.

$296,109 .... $287,189 ; $328 \ $17,798 j $240 i

1,876 ; 0,508,506 $14,622 i 574,008 ; 05,480 j 30,921 7,237 I $2,460 I $106,098

A R I Z O N A .

1.63

O

oC

$2,000-$2,500 2.$2,000-$2,500...$2,500-$3,0002.$2,500-$3,000...$3,000-$4,0002.$3,000-$4,000...$4,000-$5,000 2.$4,000-$5,000...$5,000-$6,0002.$5,000-$6,000...$6,000-$7,000...$7,000-18,000...

9451,662164

1,25853

1,208255224

311242155

$2,062,0103,733,581436,054

3,421,508179,844

4,037,748112,044

2,322,36221,390

1,694,4931,535,3811,155,073

$7,5357,3152,45513,6881,388

20,2441,40913,4811,42811,08911,00814,664

$38,81424,14531,70744,38479,95469,66180,724109,89617,700133,80298,741123,281

$16,459

17,275

28,537

25,670

24,60027,61221,800

$1,2203,1353,611

[

j

|

$192

168 |

5"|::::::::::.:1,912 !4,245 !

$16,459

17,275

28,729

25,838

25,82532,65929,656

0.44

.50

.71

1.11

1.522.132.57

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$*,000~$9,000 -$9,000-$10,000.$10,000-111,000...$ll,000-$12,000$12,000-113,000$13,000-814,000$14,000-$15,000$15,000-$20,000$20,000-425,000$25,000-130,000$30,000-140,000$40,000-$50,000$50,000-$60,000$60,000-$70,000$70,000-$80,000$80,000-190,000$90,000-$100,000$100,000-^150,000$150,000-3200,000*200,000-$250,000•S250,0')0-(?300,00nswo,oo:)-$40o,ooo$400,0 JO- $5()(\000

O S 7 5•$75 V> H>-$1,'MM),.>r)Os i , 000,000-^1, 500,ni)()

l " / i ; D < 2 ^ ) ) ) K )

, , ,$5,000,000 an-i over .I'la-^ex grouped '

Grand total

9K7550 :5 6 :•

11 i2 7 |26 |83 !40 |29 125 i19 I6 j4 !5 !2 !

24L1

813, 2.)0688.390532' 124642,026502,84S364,656377,044

1.448,904865, 415794,631836,944859,256325,380254,926374,033

ro111

4,95X)3.3571,36111,3012, 2582,0223. 46915,11513,10014,90215, 43117,6483,2393,9204,277

A)'

0)

<i)

124,723109,66586,586

121,61888,09573,11985,234

342, 688289,521354.407237; 422422,12697,45337,187

161.567

16,17317,20010, 83113,70911,6438,3538,138

33,43417,60613,37220,28510.8897, 6097,6597,726

C1)

(M

2,1243,9853,0246,0651>.0842,7662,5609,0489,2767,635

15,2391,8211,467

10,285551

3,2,

3,

6,

22,

9,

$2.)409303491R19322

192588967

660

801

I1)

(M

1.582,693 15,175

31,954,008 : 270,272

930,740 22,418

4,417,960 388,998

203,664

426,791

11,746 !.

96,198 I

22,12525,57517,95925,67523,00517,08815,55772,15652,24650,31866,68565,51525,80634,01539,97021,292

19,525 j133,960 :28,65234,399

968,564

2.723. 723.514.004.574.854.134.986.046.337.977.627.93

13.3410.6912.13

8.8219.0914.3212.11

3. 03

1Q

A R K A N S A S .

$2,000-$2,500 2.$2,000-S2,500...$2,500-$3,000 2 .82,500-$3,000...$3,000-14,000 2.$3,000-14,000...14,000-15,000 \

1,819 !11 i

2.217 I3 !

2,735 ;

154,849 !4,155,955

28,2706,075,242 I

10,350 !9,439,552 J

*n !23,775 !

4 1 7 ;43,273 !

50 I95,505 !

$6,76669,5324,03584,5071,827

235,465

$15,501

26,393

68,248

$116

200

192

$24

$15,617

26,617

68,440

0.38

.44

.73

1 Classes grouped to conceal the net income and identity of the taxpayers. 2 Nontaxable: exemptions and deductions exceed net income.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.— PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; .Voicing /or each class of income the number0/return\ net income, contribution', dividend*, tax, and relative percentage?, by State:—('ontinned.

A R K A N S A S - C o n t i n u e d .

IncomeNumber

ofj returns.

Total netincome.

j Exemptions from normal! tax.

Contribu-tions. Dividend.-

Normallax.

War excess profit s tax. i

Personalservice (Xpei rent).

capita;(graded).

Total 1.ix.Averagerate oftax.

$4,000-$5,000$o,000-$fi,000 1 j$5,000-?6,000•%,000-?7,000$7,0OO-$8,000S8,000-$9,000$9,000-$10,000$10,000-S11,000SI 1,000-112,000$12,000-$13,000$13,000-$14,000$14,000-$15,000«15,000-$20,000$20,000-$25,000$25,000-330,000$30,000-$40,000$40,000-$50,000$50,000-$60,000$60,0OO-$70,O00$7O,OOO-$8O,OOO$80,000-$90,000$90,000-$100,000$100,000-$150,000$150,000-$200,000$200, OOO-JF 250,000$250,000-1300,000$300,COO-$400,000$400,000-$500,000$.500,000-$750,000.$750,000-11.000,000$1,000,000-11,500,000$l,500,00O-$2,000,OOO$2,000,000-13,000,000

, 155 $68,012 $274,691 862. Ovt •«4, 422 $121 !?66. .")!)<)

873535361259197148119

4210587705018 :

4.796,8723,442,3042,681,0052.193,9341,867,5251.541,3341.302,8851.160,040],005.278603,683

3,102,0851,928,5161,911,9541,664,195760,288323,020387,755460,844415,927(2)(2)

(2) ;

65,13150.62541,74435, 74326,08225,47730,097 '19,45123,66411,20156,31735,56934,40034,94313,20415,09818', 1206,285 i5,209(2)

400, 290345,456310,228258,240272,137284,622277.692217,553238,97L130,0161)16. 454523^ 52N610,481554,3(>7166,501127, 087153,20892,23692,457

C2)

72.447 ,() 1,236 '48,40544,50140,059l«,95227.69024,94522.51614.27867,03 s43.39541,10334,09519, 2927. 20:50.105

10^384 ;11,775

12,07;)7,5929.89911,63712.92511,47911,18111.9317,867

47. 5()()45,1485S,145.W, 89934,71418,07518,10925,02935,772

(2)

C2)

0.1882,3025.0985,1)757, 235s. S476.9337,9323. 902

21.13915.007Hi. 3597. 7047,0073,9781,0379. 5861,117

1.391' 906

'2.1021,3553.2662, 7577, 5402.4493,750

95!).16,91136.37017,54641.9742,0019.8215,3070,913 ,8.550 !

83,267 !79'. 517 !63.19761,430 i62.797 J58,481 :

5:5,648415. 50712,10544.240147,116141.272 !

124,558 •137,57559,985 :

36,136 139,167 147,043 I56,097 I13,776 1

112,322 '27,949 i

68,052

1.08

1.7 42. 312.362. 803.363. 9:;. 94•1.014.197. 334. 74

6. 518. 277. 89

11.1910. 1010. 2113. 4913. 9125. 7017. 81

26. 84

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

.*3,000,000-$4,000,000$4,000,000-$5,000,000$5,000,000 and overClasses grouped - 946,570 ,

totul. 11,307 58,498,287

16,178 497,249

796,487 ; 6,815,596 :

69,134 ;

876,668 !

145,436

582,312

7,529

149,505 175,025 1,783,510 3. 05

C A L I F O R N I A .

$2,000- 2,500 !

$2,000-82,500$2,500-13,000'$2,500-13,000$3,000-84,000 •'•S3,000-84,000U, 000-15,000 i84,000-85,00085,000-86,000 l

$5,000-36,00086,000-87,00087,000-88,00!)$8,000-19.00089,000-810,000.$iO,')OO-«l 1,000$11,000-112,000812,000-813,000$13,000-114,000$14,000-^15.000$15,000-820,000820,000-825,000.125,000-130,000#30,000-$40.000840,0()0-$50,000850,000-$6'),000J$60,000-.$70,000870,000-880,000$8),000-190,000«#) ,000-8100,0008100,000-8150,0008150,000-8200,0008200,000-8250,0008250,000-8300,0008300,000-8400,0008100,000-1500,0008 ")00,000-8750,000

9,65317,924 I2,034

16,163l',064

17,172538

8,763

5,3293,392

1'. 6 f 11,235

93170S617512440

1,445803

. 438534311179J19865034913721

911

16

$21,192,225 j40', 585,266 !

5,471,930 |45,001,077 !

3;590,353 I59,027,810 i2,465,115 I

38,976,121 I328.608 •:

29,083.189 :

21,796.80017. 536'. 23413, S25, 52411,697,4579,718,0479', 180,8781, 653;1036,911,297li, 336, 96924,857.11317,852,65811,959,27518, 132,39613,777,7309,832,5597,706,9976,374,6804, 273, 9353,203,488

11,286,4596,463, 7464,549, 6572.434,0023.833,003

(2)

$237,3511,055,372

60,264833,39046,621

1,400,54631,873

410.97412'. 682

258;072213,507179,975148,117140,519121,482

99', 405115,74680,80672,548

346,714299,276224', 479300, 930226,630202,427142,1051.22,904139,56074,824

396,056155,398238', 020

37,723274,103(2)

81.259,97b122,63:;

l,317,S03707,900

2,106', 7571,643,0581,867,8792,017,969' 210, 852

2, 750', 8523,0*2,7273, 067,11.s

2, lSs',2<M>2.555,0852.373.320L\052,74S1,923,3311,717,7405. SI.V, 6946,332;5321, 90s'. 3607,690', 5116,025; 198I, 157,0223, 518,9793,413,4642,163,2571,965, ISO6, 052,7303, 273', 3912,012,711 •1.225,513 ,2,463,060

(h

si 61,

221.

150.

1 »',<).

0S2

910

756

120

s i 3.->3

3 s];$

l.sr>

6.12U

8360

151

5162,435 :

225,753

458,961 !

475,691

0. 40

50

. 78

1.22

142,044366,367315,797255, 631 >22< 197

100.012154,636I Mi; 092131,490185.350365i 865 1233.274 •363,331 ,271,314 ,186,379 ;14«)',793 '95,465 !7i; 95815,125 •

207,740 ;101,903 I69,643 j46,08226, 176 I

M: 1,152IS, 1)95

Us.1 1970. Ut.')78, 235ss.42476,9377S. S54

ll)2,22f«108, 98s3)9, 15d

61 si 105195,713460,159392,613333,249216', 121

,06! ,91! '777,07,8626,876 '420,458 •780,643

,11.219i\'J, SI'Shi)', 16175,71871.57476', 75165, 19661,-)1360,744

272,3iS234, 7i(i15<>, 5-10 j22'), 781173, s29113,436 ,103,470 ;S3,791 '30, 707 '28,397 I

115,145 i29,533 !

26,5335,2373,142

8

1,0122,055li 963s, S9O

20,56518,663IS/ ) 1731,6S926,98519.86876', 029

US, 34961,899

109. 18!)SS,5X614,00670,27226,18833, i)^15.45973', 966 152,36687,803 i

9, 8952,472

4/8, S46461,366444,210390, 730393,929354,123363,045343,245306,127 I290,956 |

1,235,953 !

1, 127,948 :' 804,163 1

1,355,2331, 152,164

839, 534783,694 ;

598,060449,582 !

305,1021,461,770

963,880810,855481,672812,733

70,1701,087,858

1 . 6J>

2.122. 532.833.373. 633 954. 484.434.591 976. 326. 727. 358.36S. 54

10.179. 38

10. 529. 52

12.9514.9117.8219.7921.2015.2829. 04

wHh-i

aoK

1 Xontaxable; exemptions and dividends exceed net income. 2 Classes grouped to conceal the net income and identity of the taxpayers.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each clasa of income the mnnof return , net income, contribution?, dividends, tax, and relative percentage,-;, by State—Continued.

CALIFORNIA—Continued.

00

Income class.

*<s7oO,OOi> $1 ,000 ,000

i i Exemptioni ! t

N ™ b e r j Total net | ~

return.. \ i n c o r a e - • Contribu-tions.

i

3 from norma lax.

Dividends .

« l O«IO 000 $1 500 000 ; i1H,.!iO:tyKH>-<*2,000,000 ' -;^2 OiK) 000~$3 000000 jS^o:V),(K)0-$4 000,000 ! . . . . ;>U,00)/K)0-S5,000,000 1So 000 000 a n d over ! j :

Classes g r o u p e d l 1 i S-i 205 X4. i $U)r> 44H

(J rand total

i j

94,794 | 501,451,546 I 8,805,845

$2,092,105

102,950,020

Normaltax.

$74,816

6, 525, 998

Surtax.

$1,074, 293

9, 700,065

War excess

Personalservice (8percent).

profits tax.

Investedcapital

(graded).

Total tax.

$8,919

2, 265,030 $998,695 $19,489, 788

Averagerate of

tax.

Per cent.

3. 89

*2,000-$2,500 2$2,000-12,500$2,500-13,000 2$2,500-13,000$j,000-$4,000 2$i,000-$4,000$4,000-15,000 2$4,000-15,000$5,000-16,000 2$5,0OO-.$6,0(K)$6,000-17,000$7,000-18,000«8,000-$9,000$9,000-$10,000ijl0,000-$l 1,000<t 11,000-$! 2,000

COL, OK A I X ) .

,312,408 i,206,616 i,041,036 !

'slf>;000-$20',000 277 4, 748,598 j

•,000-814,0004000$15000

!, 5151, 420599

;,426257

[, 183102

J,16914

., 244710528364234187160lOtt9072

551,092769,789615,424382,350871,493329,793459,910660,96077,042

809,579583,637935,439076,234,204,564945,34989572

,45,19,82,13,

143,6,

169,

94,62,61,53,30,31,29,23,23,23,

102.

$257,93265,386215,343139,142396, 742399,603298,979440,37547,205

590,447526,408575,253500,191421,250511,520I'M, 807225,993311,519328,969

1,571,073

$28, 997

50,256

434,411

103,149

96,10276,10671,21858,IS74*,50537,26437,597: ( ) , 2 ( i 923,Mt>21,199

" 98,795

$5,3789,660

16,91812,70212,56519,052Lr>, 19813,79612,91813,20079, 276

S i l l

125

589406,261

12,45615,12914,40515,09714,7268,165

10,2710,456

57,888

$2,011

5191,8433,2544,5934,5245,1935,0244,] 865,037

21,597

$28,997

50,256

434,522

105,285

102 069492,546102,43589,22275,06875,93772,71457,25450,99145,892

257,550

0.37

.54

3.03

1.09

1 5010. 752.602.903.413.903.954.364.234.415,42

i3

3ao

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

S20,000-$25,000«25,000-830,000$ *0,000-$40,000#40,000-850,000$50,000-$60,000^60,000-170,000§ 70,000~$80,000$80,000-190,000$90,000-.$100,000H 00,000-^150,000$150,000-$200 000•$200 000 $250 000$250,000-,$300 000$300 000-S400 000$400 000 $500 000If 00 000 $750 000^750 000 $1 000 000tl 000 000 $1 500 000S1 i00 000 12 000 000«2 000 000 $3 000 000.t!,000.000-.$4,000,000$4 000 000-S5 000 000$5 000 000 and over(lasses gronped 1

Grand total

140; 84! IOOi 50

35181014

72610

4

1

21,163

3,129,9662,270,7033,431,249

. 2,218,4191,922,7591,176,539

73 X, 2601,1X6,234

659,1013,140,6671,751,02*

694 7*41,079,' 780

( i )

2,-37,556

1OX,657.X75

452,74138,901

135,93546,52660,95222,75415,60842, 48621,652

127,71364,66265 06962^ 147

208,332

2,4)4,951

1,

1,

1,

2

21

299, 328757,254595,823920,154S71,*35397, 429560,115551,291515,18298*, 316625,82739'? 89*477,090( i )

P)

417.913

575,087

56,50349,175 ;59,63342,20736,82X25,90612,30221,822

8,19141,32*32,91812 781 .18,333

!

25,360

1,653,90*

68,443 ;65,647

120,29796,453 j97,18475,4645*, 1-*.(>73,70838,589

270,2/0200,15913 4 8>5 i16*, 343 |C1)

(M '1

714.284

2, •>S2, -135

20,27024,92428,97814,37621,81914,1952, 6164,2753,886S, 687

14,974

12,299C1)

2.516

735, 191

14,58827, 48626,030

. 4,6006,309

637

; 13,458

7,3913,906

I1

220,-123

159, 804167,232234,938157,636If 2,200116,20268,054

113, 26350,666

327,631251,957147,61619*, 975289,680

"10,657

5.117.376.857.118.449.889. 229. 557.69

10. 4314.3921.2517.9828.68

27.94

4.992,255 4.59

CO NNECTIC UT.

$2,000-$2,5OO -'$2,000-$2,500$2,500-83,000 2$2,500-$3,(000$3,000-$4,000 2$3,000-14,000$4,000-$5,000 2

$4,000-15,000$5,000-$6,000 2$5,000-$6,000$6,000-$7,000$7,000-$8,000$8,000-$9,000$9,000 $10,000$10,O00-$U, 000$ll,000-$12,000$12,000-$13.000$13.000-114,000$14,000-$15,000

3,9055,3181,0144,907 |

5955,116

3162,632

331,6881,067

709613 i461402267261183174

$8,555,68011,918,0162,724,491

13,295,7552,024,396 I

17,455,2651,398,093 I

11,696,642 ;

174,904 i9,248,533 i6,907,734 !5,294,253 !5,176,292 !4,357,815 ;4,212,172 ;3,072,400 :3, 274; 017 '2,467,4772,517,739

$469,01277,96840, 867

128,26846,321

200,92335,381

163,6969,969

152,405128,385104,997112,80489,223

110,86477, 74180,89760,10071.079

$805299867463

1,3281,0571,1081,124

1471,6331,5921,439,1,772,1,503,1,667,1,293,1,379,1,151,1,227,

140 !.940 i330 i.376579 .250 i686 I.552 j541 L110 !184 \856 !793 i710 j183 !024 '412 i586 '215 ;

$56, (,29 I

'"70," 454 "I130,990

117,450

170,260175,18976, 79078,57265,41359,02345,58948,00134,72936,204

$15,52013,42814,49322,94521,55924,84022,37940,981 i27,38527,024 |

$4,855

3,75921,49720,07625,67729,23031,77622,93731,17125,43325,320

$8041,781236

2,404470

1,0181,1043,435

184485

$56,629

70,454

130,990

122,305

190,343211,895111,595129,598116,672116,65792,009

123,58887,73189,033

0.48

.53

.75

1.05

2.063.072.112.502.682.773.003.773.563.54

1 ("lasses grouped to conoeal the net income and ident i ty of the t axpaye r s - Xontaxable; exemptions and dividends exceed net income.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2 a . - PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the numberof return , net income, c<mtribv(ions, dividend', tax, and relative percentage?, hy States—Continued.

00

o

CONNECTICUT—Continued.

liu-omo class.X ii in I,or

; of; returns.

Exemptions from normal| ' tax.

Total netincome. j Contribu- I ] ) i v i d e n ( l s i

Normaltax. Surtax.

War excess profits tax .

Personal | Invested \service (8 | capitalper cent). I (graded).

Total tax.Averagerate of

tax.

$15,000-$20,000S20,000-$25,000$25,000-$30,000$30,000-$40,000$40,000-$50,000$50,000-$00,000S00,000-$70,000$70,O00-$80,000$80,000-$90,000$90,000-$100,000$l00,000-$150,000$150,000-$200,000$200,000-$250,000$250,000-$300,000....$3OO,000-$4O0,OO0$400,000-1500,000$500,()00-$750.000$750,000-$! ,000,000...$t, 000,000-$ I, 500,000.$J ,500,000-12,000,000.$2,000,000-$3,000,000.$3,000,000-$4,000,000.$4,000,000-$5,000,000.$5,000,000 and over. .Classes grouped i

22425715410774

232000

103

$10,799,0487,220,132 !0,100,093 !8,941,958 [0.932,0005,800,408 ,4,797,033 '2,800,194 :1,930,1911,909^1027,970,010 !

4,553,148 i2,725,599 |2,181,3803,502,9171,390.830

$285,591223,072188,585294,004287,054 ,224,712221,804125,31055,14179,129

303,190351,077220,807141,lit193,27004,4220)(>)

0.)

$5,233,5053,014,7003,388,8594,897,2214,283,2593,559,3073,340,4191,858,170

1,' 383' 772 '4,840,1223,108,1811,289,4121,714,8972,008,0041,210,022

C1)

$150,219108,51182,744

121,07270,97174,14744,01533.53723,55414,944

105,14194,10040,475

4,95831,935 j

24,7730)C1.)( J )

$149,573 i148,057 '157,288358,722209,373 :275,098229;777 :170,413 !108,407 '147,381734,232 I520,749380,490 ;353,192598,490302,5450)(\)C1)C1) ;

$119,80770,54770,45987,745 i02,00850,442 :41,577 i21,39029,387 :11,993

110,80340,020 ;22,913

2,514 I14,170 12,295 i

(M :

$11,44718,12423,99221,1541,385

0, 01731,95510,79053,7900,0352, 2(53

C1)

C1)

$431,040;351,872 I334,483 !588,693 I409,737 I405,687 '315,369 I237,957 I253,305 I185,108 i

1,009,900 !002,170 i440,147 I300,004 !044,007 !389,013 I145,514 ;423,850 i500,051 i465,223 1

Per cent.3.994.875.480.585.910. 990. 578. 3013. OS9.7012.0014.5410.3710.5318.0927. 8928.8749.9738. 0228. 53

4,455,741 | 305,907 j 3,250,831

Grand total ."... 31.032; 199,920,724; 5.727,072; 72,502,193

40,813 i 1,431,089 i 23,530 j 98,000 I

2,237,301 , 0,092,704 j 1,041,943 j 298,073 j 10,270,021

h.

w

DELAWARE.

$2>000-$2,5002.$2,000-12,500..$2.500-13,000 2.

340030

95

$743,9181,443,497

258,550

$8,887 !9,235 i2,174 ;

$50,437 !. : . J36,853 $0,188 I :• $(>, 188 : 0. 4355^ C45 |

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$2,500 -$3,000§3,000-4,000 2

$3,000-84,000$4,000-85,000 2$4,000-15,000$5,000-16,0002

$5,000-$6,000 -$6,000-87,000$7,000-88,000 -$8,000-89,00019,000-110,000$10,000-111,000$11,000-812,000$12,000-813,000$13,000-814,000$14,000-115,000$15,000-120,000$20,000-525,000$25,000-130,000$30,000-140,000$40,000-150,000$50,000-160,000$60,000-170,000870,000-880,000$80,000-890,000$90,000-1100,000$100,000-8150,000$150,000-8200,000$200,000-8250,000$250,000-8300,000$300,000-8400,0008400,000-8500,000$500,000-1750,0008750,000-81,000,000$1,000,000-11,500,000$1,500,000-12,000,000$2,000,000-83,000,000$3,000,000-14,000,000$4,000,000-85,000,000$5,000,000 and over(Masses grouped 1

(Jrand to ta l

11,4742,040

26,955509

21,693183

20,92712,7229,867

12,0619,500

14,6175,2635,4808,690

11,48428,61728,59125,42834,34929,30029,15724,96132,429

8j 45029,843

104,02298,83446,60449,21783,042

195,165

( i )

0)

71)

14,728,(;96 1,043,248

*)6935767121013

283 •170 'ioo !85 I72 :65 i40 !36 i3227 :8657344623208123526104(j44

1,552,9(52119,451

2,646,364.52,721

1,789,05116,463

1,544,7901,098,629742,26673,540082,971683,256457,376448,468431,795391,350

1,484,7541,271,179938,080

1,570)3201,017,6201,116,548520,961910,440258,330464,409

3.107,7451', 715,864873,411

1,634,3711,339,2661,805,764

4,124 50,597,17(5 2,085,018

141,54650,927

155,10834,550

168,83110,407

265,599217,210172,858227,878223,168212,807204,238187,259147,796124,979630,945526,844467,913

1,079,919625,567592,938327,333586,303196,135289,793

2,249,7801,224,070

477,6841,239,9141,270,8901,535,269

0)

0)0)

M* 095* 223

I

30,105,616

7,524

"is," 707*

17,098

(

C1)C1)

$156

165 ;

19,50115,61111,0519,97110,53511,4186,9085,8887,2317,180

23,08919,99412,67718,68411,79516,0135,71110,2872,3865,43823,04211,49213,38912,9172,4462,258

$1,072 i2,019 !2,0423,163 I4,004 j5,063 !3,901 13,951 !4,376 |5,930 i25,401 130,427 I27,423 !60,483 !

41,672 <62,95731,233 i61,696 •21,03841,392383,300166,336154,665296,298328,660190,781

c)C1)C1)(

822847

1,8972,4353,8343,9721,6061,7263,045 i4,110 !

20,781 I13,006 j14,623 !26,812 I11,69810,9212,064 13,703 ;

6,380 i.23,561 i.12,907 I.8,229 !.3,109 I.1,976 ).3,884 j .

$85

8561,0032,0031,349

22283

264

3,051 i192 !

7,636 !

7,524 :

"18,863*

.48

17,263

"e," 482* 308 "I "9*382" i

21,39518,56214,9S015,56918,37321,30913,41813,56816,00117,44269,35463,69154,723

109,03065,35797,52739,00875,68623,424.53,210

429,903190,735176,283312,324333,082496,923167,076524.110

1,016,815440,897

1*585,'341*2,766,808C1)

9*357

355,786 I 8,741,591 | 197,651 , 16,744 j 9,311,772 I

.96

1.381.692.022.122.693.122.933.033.714.464.675.015.836.946.428. 737.498.319.07

11.4613.8311.1220.1819.1124.8727.5229.3130.2442.4029.01

44*6455.82

18.40

1 Classes grouped to conceal the net income and identity of the taxpayers. 2 Nontaxable; exemptions and dividends exceed net income.

OO

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; show lag for each clans of income the numberof return*, net income, contribution*, dividends', tax, and relative percentage-, by State'—'Continued.

DISTRICT OF COLUMBIA.

Income class.

$2,000-52,500 *$2,000-$2,500$2,500-$3,000 i$2,500-$3,000$3,000-$4,000i$3,000-$4,000$4,000-$5,000 i$4,000-15,000S5,000-$6,000 iS5,000-$6,000.%,000-$7,000$7,O00-$8,O0O$8,000-89,000$9,000-$10,000«10,000-$11,000»ll,000-$12,000$12,0()0-$13,000$13,000-$14,000$14,000-$15,000$15,000-$20,000$20,000-$25,000$25,000-130,000$30,000-$40,000.$40,000-$50,000 ; . . .$50,000-$60,000$60,000-$70,000$70,000-$80,000$80,000-190,000$90,000-1100,000$100,000-$150,000$150,000-$200,000$200,000-$250,000$250,000-$300,000$300,000-$400,000$400,000-$500,000^500,000-1750,000

N u m b e r jof

returns.Total notincome.

464 j36324867111562334

3103

800484329247202132.069681,54

250118898852241814711271331

Exemptions from normaltax.

; War excess profits tax.

Contribu-tions. Dividends.

Normaltax.

S3,182,0277,578,139665,006

7,293,453388,769

8,988,488151,976

5,829,94815 666

4,372,3683,127,5402,455,41*2,169,3001,901,2021,378,4121,211,8131,181,2791,090,840784,482

4,329,8922,626,2742,426,5763,031,2092,282,3031,315,6101,158,2021,023,705603,483

1,038,0723,571,9492,053,346633,677

$19,555 !36,379 j6,844 !40,757 !3,065 157,915 !1,532

52,037425

33,92435,79923,85333,61325,77013,26417,57811,74819,092 i8,540 177,714 !43,148 i46,683 !40,66256,371 !41,05038,160 |21,8708,185 !18,082 i121,37393,452 J22,689 !

1

11

12

S154,210127,763155,333143,776185,882373,876115,719423,36712,501416,820518,505401,553408,273445,929380.050315,976334,808316,148272,033,564,272952,096831,156, 297,547,193,835653,096423,697131,198697,128479,713,599,811,085,426479,434

$31,577

39,223 ;

73,051

64,355

104,25149,241

261.788 •38.45787,59!)25,16237,99223,59922,28116,34387,18252,04449,08557,20536,59922,312 i28,303 <19,081 !9,137 !

20,37167,58232,9095,847

(2)

Personalservice (8per cent).

Investedcapital

(graded).

Total tux.

S3,615 $810

4,918

§40,1095,542

31.4309,645

58,3969,299

12,65113,31612,2449,753 .

78,905 i62,143 :68,656 i

107,092 i96,801 I66,821 '76,40866,71051,42995,799

402,442 i288,78468,127 .()

1,3056,6889.65314,35715,7719,11014,24010,3938,6516,33465,13940,29538,89251,51025,79011,77314,14727,5292,3856,99215,2149,056

1,334 !913 t

1,0X0 i1,107 '950 '

2,533 :1.9.072 ]1,151

2 !

12,988 '4,821 j25,086 I20,853 I13,84212,2688,054 !

$31,577

"39*223"

7,476

69,273

148,99962,384303,95103,5661(52,71346,104S3,95548,45943,17S32,430244,214 !159,303 !181,700 i236,660173,032 !113,174 ;126,912 :113,320 !62,951 !123,162 I485,238 ;330,74973,97455,521

()(*)

432,221178,117

Averagerate oftax.

Per ecu,/.

6*42

. 54

5*2

"i."i9 Q.86

3.361.9912. 382.938. 563. 346. 9^4.103.9!)4. 135.646.077.497.817. 588.6010.9G11.0810.4311.8813. 5816.1111.6720.65

25. 0834. 10

QO

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

^750,000-$1,000,000....«-1,000,000-81,500,000.«i ,500,000~$2,000,000.S2,000,000-$3,000,000.*3,000,000-$4,000,000.$4,000,000-85,000,000 -#.5,000,000 and o v e r . .Classes grouped 2

Grand total-

2,514,970 ;

15,082 ; 82,375,392 ,

03,281 1.732,942 26,612 600,632

1,134,410 19,621,903 ; 1,389,18:) , 2,333,134 413,757

38,615 l

165,459 ; 4,301,536

FLORIDA.

$2,000-$2,500 i$2,000-12,500$2,500-13,000 i$2,500 -S3,000$3,000-84,000 l

$3,000-$4,000$4,000-$5,000 l

$4,000-85,000$5,000-16,000 i$5,000 $6,000$6,000-$7,000$7,000-88,000$8,000-19,000$9,000-810,000$10,000-811,000$ll,000-$12,000$12,000-113,000$13,000-814,000$14,000-$lo,000$15,000-820,000$20,000-825,000$25,000-130,000$30,000-$40,000$40,000-150,000$50,000-160,000$60,000 $70,000$70,000-880,000$80,000-190,000$90,000-1100,000$100,000 -$150,000$150,000 -$200,000$200,000-1250,000$250,000-$300,0008300,000-8400,000^400,000 $500,000

978,464252

,621109

,80162

9068

579375 !2301751149471814637

111633534151292

162

$2,146,3183.352,373

670,414 !4.459,300

360.6256.185.443

274,8294,047.777

41,6403.165.7372,425.6251.718,2771,480,467 I1,080,186 I

986,109813,125

1,011,716617,534539,408

1,860,8741,406,298 !

957,070 !1.199,805 |

639,236 |655,633587,089145,734167,245

•124,51324.52113,64141,77511,01969,5725.070

56,2823,1614-5,17134,57626,82920.57515,584Hi, 14818,22519.200

9,0176', 586

20,13122,05218,19623,6125,811

11.06115,522

5002, 249

(-)(-)

*126.3102o'.404 i

146,469102.921190.660170.827I89.121223,357

21), 492 ,332, M4332,496245, 789264,740235.339193.445192.724253,122I40,8',)9121,554534.662

1,208,050417,744517,96733), 391290.549257,301

24,933126,609(-)(2 )

$12,488

20^054

"42." 771"

40.917"

$12,488

20,107"

41,96438,60029,76626,69519,87520,049

19.649 I13.639 !11,918 I38,81928,0S218,53622,7459,92514.16911,1804.3071.294,

(-)

261

"802"

*2 1134,776 ;4.947 I6,347 i0,0010.9457,197 ,9,928 j7. 167 !7,271 j

30,36732,10431.13145,02127,83533,50539.335

s; 95913,951

1 . 0873,3005.9769. 2386, 5526,' 612(>, 2657,1918,9985,4771(V. 63520,6469, 7269,9980.2614.4624,2935.025

8063. 373

2,2403, 1852, 1501, 102

13,617 -10,0381.218 ;

5.88740

4.7595,196

41,779

45,16546,792 '41,49.545.65333,20533,60631,12939.95331.95425,76S99.43N90,87060,611S3,65144,00156,89560.00418,29115,24512. 43977,60649,272

1.03

1.431.932.413. 083. 073.413. 833. 955. 174. 785. 340. 466. 336.976. 898. OS

10.22

Ell13.7010. 5315.73

H>

H

co

1 NY)iitaxable; exempt ions and dividends exceed net income. - '"lasses grouped !oconceal the no! income and identity of Ihe taxpayers . OOCO

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a. - PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the numberof return'-, net income, contribution •, dividend , ta:\\ and relative percentage •, by States—Continued.

00

FJL O It ID A—Continued.

Exemptions from normaltax.

income eias*.

$500,000-$750,000..i75O,OOO-$l ,000,000.

$1,000,000-$1,500,000..Sl,500,000-$2,000,000...$2,000,000-$3,000,000. - -$3,000,000-$4,000,000...$4,000,000-85,000,000. . .•115,000,000 and overClasses grouped l

Number iOf !

rot urns.

Total net

Contribu-

0)

Dividends.

0)

$2,324,109 $90,839 $1,814,446

Grand total ! 9, 297 , 45,319,996 671,438 | 9,044, 835i : • _ I

Normaltax.

C1)

$16,562

519.441

Surtax.

$478,638

803,538

War excess profits tax.

Personalservice (8per cent).

Investedcapital

(graded).

Total tax.

$364,474

$8,538 i $53

147,476 ; 54,676 1,525,131

Averagerate oftax.

Per cent.30.80

3.37

Ii—<

s

( J E O R C I A .

$2,000-12,5002.$2,000-$2.500..$2,500-43,000*.$2,500-$3,000..$3,000-84,000 2.$3,000-$4,000..$4000$5000$ , $ ,$4,000-$5,000...$5,000-86,000 * . .$5,000-16,000...$6,000-$7,000...$7,OOO-$8,OOO...$8,000-$9,000...$9,000-$10,000..S10,000-$ll,000.$11,000-$12,000..$12.000-$13.000.$13,000~$14,000.$14,000-$15,000.

711244880657 ;353 i894 !96 i601 I10 |585 j879 !617 j404 !311 I222 !180 !151131112 :

$6,004,2367,385,4022,339,71210,036.3221,154,08116, 798,493

412,99012,116,407

52,8018,545,3975,639,2394,582,5033,378,4762,914,7962,284,9772,064,0501,879, 2401, 737, 7461,594,865

$49,08544,16527,58180,30121,345

175,04810,856

144,3012,281

114,80893,47471,29763,37043,33532, 51135,49533,64637,97732, 228

$182,626,180,149,327453,290,526,38;

636,670,657,520,492,522,381,457,447,436,

$32,020

47,294

111,145

116,978

114,70888,87079,02861,93155,11043,13442,31230,39832,66130,682

$5,18012,11113,09614,11316,23115,08916,66317,62717,78219,769

$42

828

1,195

3,01810,66816,89723,93421,56618,16820,47323,17018,50319,661

$400

3

400264

1,451214

1,8281,2064,2973,148534

1,671

$32,020

47,336

112,373

118,176

123,306111,913110,472100,19294, 73577,59783,74580,34369,48071, 783

0.43

.47

.67

.98

1.441.982.412.973.253.404.064.284.004.50

3ao

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$15,000-120,000$20,00O-$25,000$25,000-830,000$30,000-140,000$40,000-150,000$50,000-860,000$60,000-$70,000$70,000-$80,000$80,000-190,000$90,000-$100,000$100,000-8150,000 ....$150,000-$200,000$200,000-$250,000$250,000-1300,000$300,000-8400,000$400,000-1500,000 ,$500,000-8750,000$750,000-81,000,000$l,000.000-$l.500,000$1,500,000-82.000,000$2,000,000-83,000,000$3,000,000-$4,000,000$4.000,000-15,000,000$5,000,000 and overClasses grouped i

Grand total

32410294

1005329101090911

5,500,207 '3, 533,9042, 577,3203,438,0382,424,1111,071,373 I

039,010 :712;204 :761,292 |505,987 i

1,041, 7290) -0) i

107,72973, 29041,52090,08248,25144,33829,25324,2008,5018,149

20,653

1, 500, 9711,439,9721,030,9641,512,843

842,237790,117231,057459, 228351, 702407,085082, 2050)0)

C1)C1)

0)0)

0)0)

117,400 [

05,19449,25301,303 ;50,00718,088 !13)510 |10,949 I13,780 !

5,15115,101

C1)

00,014 •70,823 i75,337

105,802120,97801,94340,08740,019 :40,81130,38784,892 ••

105,90937,13931,07237,08535,00715,76111,0088, 5493,2791,100

14,1900) :C1)

17,732 I12,818 I5,725 I

30,808 I13,211

7049,320

22,230

222

0))

I 2,383,592

23,849 j 110,171,112

30,105 2.398,082 0,839 ! 232,084 13,102-

1,045,787 19, 052, 589 j 1, 325, ofiO j 1,100,098 493,244

331,715 j185,974101,987235,718226,40395, 79205,36975,43780,10042,698

114,40549,93629,050

30,30336,301

100,969

128, 240 j 3,107, 754

0.035. 200.280.809.345.73

10.2310.5911.317.54

10.9831.5411.82

7.749.00

9.04

2.07

M

o

HAWAII.

$2,000-82,500 2 . .$2,000-12,500....$2,500-$3,0002..$2,500-83,000...$3,000-14,000 2 . .$3,000-84,000....$4,000-85,000 2 - .$4,000-$5,000....$5,000-86,000 2 . .$5,000-$6,000....$6,000-87,000....$7,OOO-8S;OOO....$8,0O0-$9,OOO....$9,000-$10,000...110,000-811,000..$ll,000-$12,000..$12,000-813,000..$13,000-814.000..

40639495

39181

43749

2201

1729088633635222017

$888,890,259,

1,071,275,

1,498,221,977,5,

937,579,054.532)340,365,252,249,229,

822225582620876473984470163035317038302756902703705430

$8,1254,5782,4769,1803,24413,1653,2529,936

8,0099,1988.340 i10', 1327,2643,1714, 5451,0364,743

$48,1027,746 !50,135 j20,150148,921 I71,978161,98998,335 i3,763 I

240,939210,070 !226.740260,585164,313120,474116,157118,510130,593

13,776 ;

5^425

10,4X5

9,287

1, 2X3

932612858638188088174

$6402,2011.9052,1972,0822,6392,1122,4922,906

$263984

1.8292,1872,1722,9871,1641,8693,333

$694

$3, 776

5*425

10,485

9,287

2,1865,19811,6669,6908,11211,2646,8847,4498,413

.95

.23

.901.781.822.383.082.722. 983.67

ao

l CJasses grouped to conceal the not income and identity of thetaxpayers. Nontaxable: exemptions and dividends exceed net income. OO

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a. -PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; howhuj for each vlmx of him meof returns, net income, contribution?, dividends, tax, and relative percentagey, by State*—Continued.

the nber

H A W A H - Continued.

OC

Incomei Number \! of II returns.

$14,000-$15,000$15,000-120,000$20,000-$25,000 !«25,000-$30,000 i$30,000-$40,000 !$40,000-$50,000 1$50,000-$60,000 !$60,000-$70,000 S$70,000-$80;000 i$80,000-190,000 !190,000-1100,000 1$100,000-1150,000 j$150,000-1200,000 ! !$200,000-1250,000 i$250,000-$300,000 i.$300,000-1400,000 1.$400,000-$500,000 !$500.000-$750,000 j.$750,000-$1.000,000 i.$1,000,000-11,500,000 '.$1,500,000-$2,000,000 j -$2,000,000-$3,000,000 !.$3,000,000-$4,000,000 j .$4,000,000-15,000,000 \.$5,000,000 and over j .Classes grouped l !.

19 ;6240 j36 I35201365

104

1433 i

Exemptions from normal jtax. j

Total netincome.

$270,6231,072,126

890,529972,071

1,231, 590888,212703,650388,840380,932868,806371,470

1,675,324522,054

)

Contribu-tions.

$7,06920,8976,40922,78720,68212,15311,51931,29926,58049,8408,36245,20211,7600)

Dividends.

$144,316 •582,636612,216596,807929,819697,902435, 765287, 748274,256806,609114,992

1,446,576354, 570I1)

Normaltax.

$2,6782,8188,088 |

10,872 !6,751 i7,688 i

11,593 :

2,6593,517 :'1,322 |5,744 j7,785 ;5,705

I1)

; War excess profits tax .

: Personal • Invested; service (8 j <'apital| per cent). ; (graded).

$3,58119,87425,29435, 56853, 46342,54049,89622,92230,38680,61539,268

233,401 j

(M i

$2,304 :9,158 i2,729 |6,578 I5,444 I6,930 j3.317 I

39 i

$2,1874,1722.476

4,181

10,5263,861

7043,164

7,542

37

Total tax.

$10, 75036,02238,58753,01865, 65861.33964, 80636,14637, 76481,94453,258

244,350101,720 i74,119

I1)

Grand total.

1,051,625 i 24,692

21,524,255 j 412,645

C1)

836,5.54 . 7,082 167,647 160

10,326,272 ; 147,061 919,607 | 57,322

12,339

Averagerate of

tax.

Per cent.3.893.364.335. 455.336.919.219.299.919.43

14. 3414. 5819. 4811.42

113,109

48,435 I 1,172,425

28.11

oto

oo

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

I D A H O .

$2,000-$2,500*$2,000-$2,500i52,50O-$3,0O0 2«2,500-$3,000S3,000-$4,000 2

$3,000-$4,000S4000$5000 2$4,000-$5,000$5,000-$6,0002$5,000-$6,000S6,000-$7,000$7,000-$8,000$8,000-19,000$9,000-$10,000$10,000-$U,000$ll,000-$12,000$12,000-113,000$13,000-$14,000$14,000-115,000*15,000-$20,000$20,000-$25,000... .$25,000-$30,000$30,000-$40,000$40,000-$50,000$50,000-$60,000$60,000-$70,000$70,000-$80,000$80,000-$90,000$90,000-1100,000$100,000-$150,000$150,000-$200,000$200,000-$250,000$250,000-$300,000$300,000-$400,000$400,000-$500,000$500,000-$750,000$750,000-11,000,000...$l,000,000-$l,500,000.$1,500,000-$2,000,000-$2,000,000-$3,000,000.$3,000,000-$4,000,000.$4,000,000-$5,000,OOO.$5,000,000and ove r . .Classes grouped l

Grand total.

1,048 $2,303,7661.310 2,965,104 ;

332 887,9731.311 3,591,100 ;

312,175 !

1,68425

8103

4182491641136469583230

79,699 i108,262 i

3,584,041 i16,271 ;

2,253,954 I1,607,192 :1,203,625

952,451 :603,847 .717,527 '668,160400,757394,247

23 316,5915638122946221

976,146820,625330.259905,066 :165,338324,640 I133,352 i143.044 !

' i

$25,701114,54713,30830,8485,660

60,423

42', 991270

25,42922,79315,69712,3975,7324,9138,3925,5063,2204,1486.5127. 5062.636

14.6261,82735.082,395

435

$62,71716,45139,16222,58570,07485,51263,35790,117 !9,348 ;

92,601 l

147,598122,671154, 89298,32972,35187,21650,41376.16496,403

239.41616S.387131,354324,001

79,292163,878705,681,789

$12,825

" 16,567

39,776

36,592

14,9796,239

12,34018,74811,61317.18116,0139,7647, 7595,947

21.71319.7126,896

18,5832,8054,5542,1754,321

$2,804 i2,7043,4113,873 i2,8765,376 i5,9724,6513,71(i3,838 '

16,741IK, 3X1 '9,666

31,716 ;

4,23814,4355,588 I

12!843 !..

$4,1031,0641,9973,0461,9061.7872,8641.1273.01S1,664

13,0775,7451,520

10,49896

4,917548

$40

632841

151.632

682,168

!1 3,842! 7.658•; 45• 5 . 9 1 3! 441\ 7,692!1ji

7,994

1,370,302 ! 8,749 1,046,400 I 15,196 149,372

33,835,514 455,744

25,209

84,186 j

$12,825

16,567

39,776

36,592

16,616 . . . .

Classes grouped to conceal the net income and identi ty of the taxpayers.

3,683,046 322,298 302,201 j 84,186 j 47,603 756,288

2 Nontaxablc; exemptions and dividends exceed net income.

1. 02

21,926 i10,00718,38026,50816,41025,97624,91717,71014,49315,29159,189J3.SS323,99561,23814,&3123,9068,311

17,16411,620

85,29462,769

.97

.621. 532.782.723. 623. 734. 423. 684. 836. 065. 357. 266.778.977. 366.23

12. 0013. 88

13. 2319. 30

UlHI

Hw>—*rr

C

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I

OC

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each clans of income the numberof return?, net income, contribution*, dividend?, tax, and relative percentage', by State—Continued.

0000

I L L I N O I S .

Income elas,

$2.000-$2.500 <S2.000-$2'500«2,:>00-$3,000 l

$2 500-$3,000$3.000-$4,000 '$3,000-$4.000St.000-So.000 i$i,ooo-$5,oooSo 000-$6',000 l . . . .$5^000 -$6,000$6.000-$7,000$7,000-$8' 000$8, 000 -$9,000$9,(K)0-$10,000$10,000-$11,000*11,000 -$12,000$12.000-$13,000$13,000 -$14,000$14;000-$15.000$15,000 -$20,000$20,000-$25,000$25.000-$30 000$3O,OOO-$4O,OOO$40.000-$50,000$50,000-$60,000$60,000 $70.000$70,000 $80,000•$80,000-$90,000$90.000-$100,000$100,000 -$150,000$150, (KM) -$200,000$200,000-$250,000$250,000 $300.000$300,000-$400,000$40O,00O-$5OO,0OO$500,000 $750,000

Numberof

returns.

29,1,

29,

f>9587862862450899915394114

324143570305764478154923748660340209785989518339209136104102245

59 |19 I29 |15 I16 i

Total netincome.

$14,808,43968,086;7504,363,15881,251,3931,685,757

110,014,623672,954

66,554,58976,816

45,352,07833.223,13626,604 08319.532.10316,720,95115,483,13213, 228,58311,502,00510,176,2889,512,36539,716,13726,755.20421,595,38834,252,33623,078,94018,332,40213,411,10810,088,7458,721,5519,661,10629,411,82412,585,20913,168,5775,337,517

10,116,5016,674,9829,851,622

Exemptions from normaltax.

Contribu-tions.

$121,219562,195 I

49,116 I1,183,050

23,480 !1.448.230 '••

13,724 i762,155

1,706490, 880400,729319,176263,436220,349 i199,107 ;177,060 j165,960 j626,852 I142,664603,599

1,192,504398,143650,515452,582355,335343,674274,798187,380 !219,773 I

1,122', 535 1'363,888 !5S3,231 !220,084 ;399,376 !239,917 i512.480 |

Dividends.

$393,331613,199416,473

1,185,197458,716

2.646,382414,316

3,138,19326.610

3.717.8483.914', 1793,366,K223,394,3363,143,4473,082,2722,762,0122,658.6692,726,5312.464,250

11,232,9809,002,7308,171,979

14,183.38111.185,4978^902,3317,666,4845,581,9724,573,8995,078,26116,765,3438' 207,6788,594.3073,705', 1216; 111.9522,693,3583,793,099

Normaltax.

$243,990

380,423

787.204

*728."380

717,173569,060495.212371,380333,904319,687363,194240,382207,024197,841796,633544,973450,078653,345392,853311,694226,430155,718145,933154,6G5740,898153 835144,17157.918

166.198150,745201,553

War excess profits tax. <

Personal ; Invested ;service (8 capital Iper cent). ; (graded). '

Total tax.Averagerate of

tax.

$244,250

1.011

6.159

$267

'" '824'

6,908 363

381, 701

'794,'187

'735^651

Fir cent.

$72,177 I

:89,56093,915

109,397281,312111,171110,477116,976616,510583,648724,017

1,232,313959,011875,087762,664670,724647,658797,801

2,764,3361,410,1591.861,768

827,1152,038,2211,654,5162,646', 141

21,486 ,75,714

131.018138,176158,976167,941259,789144,359 !133;030136,942608,470 I459,297 ;371.546589;638 !

355,808 I321,293 I228,856 j160,002 !135,962 !150,527418,117131,052153,32316.38-163.26937.16633,567 .

1.4672,8452. 7695,1256,98220,03110,80510,5398,96515,67158,23575,90770,817104,18774.80386,88854;36540,774

50630,20493,65869,77629,06249,387

, j278,9S6 I

812,303 i721,202 !70S,5X3604,241 ;593.777 '617', 056915,100506,451459,496467,430

2,079,8481,663,8251,616,4582,579,4831,782,4751,594,9621,272,315 I1,027,218 [930,059 !

1.133.137 !4;017,0091,764,822 !2,188,324950,804 j

2,267,688 ;1,854,574 ;3,160,247 1

0. 36

' ".'47

' "."72

1.11

1.792.172. 663. 093. '->')3. 99C). 924. 404. 524.915. 246.227.487. 537.728. 709.4810.1810.6711.7313. 6614.0316. 6217. 8122. 4127. 7832.08

a

aog

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

•$750,000-81,000,000$1 000 000-81,500 000. .$1,500,000-82 000,000$° 000 000 $3 000 000* 3'ooo'ooo $4 ooo ooo84'. 000,000-85.000.000$5,000,000 and o er

Grand t o t a l . . . . . . . .

$2,000-82,500 l

$2,000-82,500

$2,500-83,000$3,000-84.000 1

$3,000-84.000M,000~$5,000 l

34,000 $5,000• ^ OOQ—%(\ 0 0 0 *

$5 000-86,000$6,000-87,00087.000-88,000^8 000 89 000 -$9 000-810,000$10 000 811 000 . . .«11 000-812,000SI2 000 $13 000 . . .$13 000 $14,000*14 000 815 000$15 000 820,000$20 000-825 000$25,000-830,000$30 000 $40 000840,000-850,000 - -$50 000 $60 000860,000-870,000$7o non-880 ooo$80 000-S90 000$90' 000-8100 000$100,000-8150,000.$150 000-8200 000$200 000-8250 000$250 000-$300 000$300 000-$400 000$400 000 $500 000

1 X on taxable: e

..33

I

148,713

5,5638,9031.3058; 825

4439. 251

i 039

i 2.0441,205'871596377317

. . 1 241! 161i i5i! 146! 4391 227

144! 168

98I 55

. : . ; . . . ; . ; ; ; • ; 2 8

xempf ions and divi*

3315113012 i

1131

lends exce ^d

5,065,7533 603 0925,363, 988

C-)

8,143,415

863,784,600

$12,279,20120,488,1273.492,546

24;109,3591.471,787

31,628,490755,435

18.006,159175 S73

11,161,7657, 780. 2026,487,9005,025 6423,562,9313,323 5692, 854.0182,015 7472,033,9272,103,6527,530, 7135,123.4213,909,8145, 797; 5954,366,9693,03i; 5291,823,2102,468,1171,274 5871,043 5393,632,5271 946 666

net income

557,403153' 643350, 960

353,131

16.709,039

I N D

$115,525153,72146,116

251,625

537,01227, 714

255.5167 886

171^211136.277124', 29894,53572', 6721J6, 896

349,28832,13738,48468,817

852,356114,89691.601

155,02595,38451.31066; 91978,92914,34112 734

115,12059 764

5.649,6213', 379.6985; 356, 880

4,777,171

195,136,525

I A N A .

$412, 282 I.. -236,746 I465 897 i344'616

901, 797

1.361,747 !114 446 ;

885,9251,550,465 i1,199,3121,112.216 :

902, 688905, 860876.985564,553674,003696,138

2,902, 2242,378,4241, 899,2152,921,4872,487,4671,468,092

868,1171,470,329 '

584,067 i702 760

2,105,220 1954 982

(2)

- Classes £rr>upe

1 0395' 055

32,062

126.229

566,855_ .

$64*951* --

104,123 . .

216,592 . .

183,966 . . .

152,741120,576107,53286,12261,670

47,97638.32536,96339,133

135,41079, 81864, 64196,08264,299 152,72629,52338,193 126,841 '11 4-12 !

83,18235 827

d 10 cone•ea

944,877609,398

1,078, 625

(-)

4,066,358

28, C09,063

«6,81214, 24718.23821,92319,52428, 98422 87619.76722,59026,531

116,731110,717112,380202,679174,450168,913

99, 706150, 898110 66183 931

357,073230 900

(-)(*)

the net inc

8,9749. 254

84, 793

1,160

5.720,227

82,316

3,286

5. 767

1, 65310,93318,55222,61020,98725,55818,81313.33816,26919,41263,93554,87538,48086,52457,83861,47132,86941,36623,23013' 48054.21928'978

P>

1,216,355

$50

08

347

6812.490

7132.3963,1182,0642.0605.5243,570

91828,2709,3593.943

10,64811.10913,0084,1678,9992,361

23,668

C-)

ome and ident it v of the

954,890623,707

1,195,4802,023,3132,170,434

47,412,500

$67, 267

104,173

219,946

190,080

161,887148,246145,035133,051105,299117,820

91, 72576,95479,39285,994

344,346254,799219,444395, 933307,696296,118166, 265239.456163,093108,833518,142295,76527,64277,464

368,49481, 204

axpayer.

IS. 8517.3122. 2947. 3456. 09

5.49

$0.33

.43

.70

1.06

1.451.912.242.652.963.543.213.823.904.094.574.975.616. S37.059.779.129.70

12.7910.4314.2715.1913.2529.1336-57I9.8o

to

rr>

c^

I_I

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Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS-DISTRIBUTION OF INCOMES, BY CLASSES; thawing for each class of income the number gof return •, net income, contribution>\ dividend , tax, and relative percentages, by State;—Continued.

INDI AN A—Continued.

Income class.

<r.(u\ noiy-S T'So POO^7."0 000-$ 1 000 000*1 000 000- SI 500 0(X)< 1 500 000 #2 000 000^2 000 000-$3 000 000S3 000 000 $4 000 000^4 (MM) 000 85 000 000So 000 000 and o\ er(Masses grouped l

(Jrand total

Number iof I

ret urns. ;

45 908

Total netincome.

$1,890,909

202,595,926

Exemptions from norma l !

tax.

tions. IMC ones.

$42,098

4,316,852

$695,946 ;

35,707,423

Normaltax.

$41,769 ;

2,081, 667

Surtax.

$385,567

2,506,158

War excess

Personalservice (8percent).

profits tax.

Investedcapital

(graded).

$44,909

781,648

$82,559

222,090

Total tax.A veragerate of

tax.

Ptr cent.

$5,591,563 2.76

STA

TI

mo

I O W A .

$2,000-12,500 2 . .$2,000-$2,500....$2,500-13,000 2 . .$2,500-$3,000....$3,000-$4,000 2 . .$3,000-14,000....$4,000-$5,000 2..$4,000-15,000....$5,000-$6,000 2 . .$5,000-$6,000....$6,000-$7,000....$7,000-$8,000....$8,000-19,000....$9,000-$10,000...$10,000-$ll,000..$11,000-112,000..$12,000-$13,000..$13,000-$14,000..$14,000-$15,000..

11,431 | $2(3,124,799 11,024,681

394*618*

$160,376

"328," 488";

$95,615 $95,615

13,408 | 36,835,690 259,998 j.

16,658 57,301,870 2,159,231

4li,322*

808,059 376,870 | S456 ! $5 :

i i

259,998

377,331

• 71

. 66

7,790 | 34,682,732 719,258 : 357,353 |. 358,105 1.03

905 |144 !241 |841 !

561 ;392269197 •169145

21,349,87013,847,8739,273,4377,108,8,"95,306,9064,104,5633,088,3532,457,2372,277,6312,100,147

271,964214,603144,515123,45896,85585,29751,78454,08569,21042,418 ,

853,821620,381657,364769,690650,797710,131545,260492,916554,629597,049

311,139 !245,794 i182,191143,998 i112,161 I86,984 i67,305 |54,029 146,56248,544 1

$13,78428,14331,40132,55830,92031,31026,53625,41725,75626.652

2,351 •49,76921,36121,32618,50423,432 ;14,32312,84613,84213,660 i

60,1522,706

11,05418,08117,39614,15010,90813,80417,51110,903

387,426326,412246,007215,963178,981155,876119,072106,096103,671 j94,759 j

1.812.362. 653.043.373.803.854.314. 554. 51

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$lo,000~$20,000120,000-f 2#,0()0$25,000-330,000$30,000-340,000$40,000-350,000150,000-360,000$60,000-370,000$70,000-380,000$80.000-390,000$90,000-1100,000$100,000-$150,000$150,000-3200,000$200,000-1250,000$250,000-1300,000$300,000-1400,000$400,000-1500,000$500,000-1750,000 ,$750,000-11,000,000$1,000,000-11,500,000$1,500,000-82,000,000$2,000,000-$3,000,000S3,000,000- -$4,000,000$4,000,000-35,000,000$5,000,000 and overClasses grouped l

Grand total

$2,000-12,500 2$2,000-32,500$2,500-33,000'-'$2,500-33,000$3,000-$ 1,000 2

$3,000-34,000$4,000-35,000 2

$4,000-35,000$5,000-$6,0002.. .$5,000-16,000$6,000-17,000$7,000-18,000$8,000-19,000$9,000-$10,000$10,000-311,000$11,000-312,000$12,000-313,000$13,000-314,000

41119712910660361820109

121

082,,388,529,

,667;,626,,925,, 145,,506,843,•845,0)0)

930 !253017380 i206 i627 i575 I538 i105 !

,238 ;

170,563105,823 :82,870 i70,59683,804 ;

41,286 :43,72346,987 i27,438 :20,778 !

C1)C1)

1,983,5281,622,3421,398,8432,047,0311,332,8751,185,348

502,7431,040,818427,095608,0440)0)

17,39182,43068,13447,18138,439 :20,12820,90018,91715,1417,405

(l)

Oj

113,143 ^89,88193;16099,240 ;98,769 i61,176 !49,461 i79,715 ;56,015 |52,555 !

0)

5li, 44635,52543,23532,36638,4888,6858,9034,8635,4474,639

oj

34,17,23,19,,'y

19',26,

77!750 i883 i789 !242 i212 1994 !180185 i

1

351,751225,586228,412198,576 i180,938 !109,201 ;106,258 \103,675 176,788 !64,599 !160,234 j71,864 1

4. 975. \\6.475. 416.895.679.276.889.117.6410.9438. 74

1,649,005 1 64,197 1,786,113 16,509 i 193,378 | 22,211 j . . .

255,068,861 j 5,901,506 22,402,999 2,866,118 j 1,258,970 i 453,429 | 324,680 j 4,903,197 •

KANSAS.

605 :,873, 03353827103350

92913

,060,108730450 !354266204 :140117

$8,175,069 i13,449,934 !2,780,415 '

18,130,283 i901,891 |

27,533.720 |218,443 |

17,497,285 j69,795 j

11,217,803 |7,146,455 i5,448,491 i3,806,221 i3,353,6542,798,263 \2,3 41,858 ;1,734,642 ;1,575,028

$104,897131,S8450,384

232,11924,651

1,010,5826,893

273,2782,929

191,337125,04696,62073,31370,49052> 90738,95430,83229,853

$232,992111,527176,020220,290207,445509,161131,218569,09233,712

658,248630,291557,300416,153417,841435,348400,005241,811352,174

1.92

$50,838

82,254

190,704

182,648

166,426128,816102,43077,88171,85558,79849,84540,06131,472

$7,98514,97416,41117,33521,31320,05819,90117,78517,194

$1

11,307

ii,00915,84210,50214,09413,48711,19414,4037,120

11,242

' *" •

347

111,212

5352,0538,98314L523It, 2S817,06914,8929,75417,811

$50,838

82,254

190,752

305,167

185,955161,685138,326123,833123,943107,11999,04174,72077,719

0.38

.45

.69

1.74

1.662.262.543.253. 703.834.234.314.93

H <

UlH

sUl

ao

'- Classes grouped to conceal the net income and ideniity of the taxpayers. 2 Nontaxable; exemptions and dividends exceed net income.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETUItNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each c7<m of income the numberof return7-, net income, contribution*, dividend, tax, and relative percentage -. by S tate v—Continued.

KANSAS—Continued.

Income class.

$14,OUO-$15,OOO$15,000-~$20,000$20,000-$25,000$25,000-130,000$30,00()-$40t000$40,000-$:"0,000$50,000-$60,000$60,0O0-$70,00O$70,000-180,000$80,0OO-$90,00O$90,0O0-$100,000$100,000-$150,000$150,000-$200,000$200,000-$250,000$250,000-8300,000$300,000-8400,000$100,000-1500,0008500,000-8750,000$750,000-$l,000,000...$l,000,000-$l,500,000.$1,500,000-$2,000,000.$2,000,000-13,000,000.$3,000,000-$4,000,000.$4,000,000-15,000,000.$5,000,000and o v e r . .

N u m b e rof

91351189

921115943

21128

IS

Total netincome.

$1,352,6776, 063,8454.323,7132,486,4673,766,0682,580,1872,520,1281,551,5441,597,721999,667

Exemptions from normaltax.

2,202,4711,080,709

466,368

Contribu- |t ions. :

$25,201120,66882,14744,64")55,37698, 24231,81016,22121,16212,60526,30351,98110,7692,575

Dividends .

$249,1561,358,2451,214,742

577,9691,133,7041,228,465

762,250445,099617,612673,855308,790783,361532,052423,448

Normallax.

$31,948135,73797,73359,40586,97760,56248,08440,76828,72618,043 I11,009 !54,612 !51,358 !

1,782 I

War excess profits t ax .

Personal Investedservice (8 j capi talper cen t ) . I (graded) .

$18,594102,888101,28170,879138,657115,325118,323101,767107,50477,54058, 753264,915268,852

12,898

$5,38435,61336,29114,82361,48214,30116,8917,4958,56511,3672,59514,08315,7571,904

$15,68356,03556,24637,28722,86975,44232,72426,70113,9201,651

'"51*648"89,251

Total tax.

$71,609330,303291,551182,394309,985265,630216,022176,731158,715108,60172,357385,258425,218 ,16,584 !

Averagerate of

tax.

Grand total. 35,809

1,328,602 j 4,560 , 32,711 i"" "51,141 " " 375,209 |

161,275,002 3,151,234 16,642,087 j 2,011,913 | 2,086,341 366,782

cr cent.5.295.456.747.348.23

10.298.57

11.399.93

10.869.33

17.4939.34

3.56

tP

£">.£jt—iXflHa

oXfl

o

426,350 I 32.09 O

693,624 5,158,660 3.20

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

K E N T U C K Y .

82,000-82,500 1

S2,00042,.500$2,500-83,000182,500-83,00083,000-84,000!83,000-84,000$4,O0O-$5,000 i84,000-85,000$5,000-16,000 i$5,000-~$6,000$6,000-$7,000$7,000-18,000$8,000-19,000$9,000-110,000810,000-811,000811,000-812,000$12,000-113,000$13,000-114,000814,000-815,000$15.000420,000$20,000-125,000825,000-830,000$30,000-140,000$40,000-150,000$50,000-160,000860,000-870,000$70,000-$80,000880,000-890,000$90,000 $100.0008100,000-8150,000$150,000 -$200,0008200,000-82.30,000$250,000-$300,0008300,000 $400,0008400,000-8500,0008500,000-8750,0008750,000-81,000,000$1,000,000 -81,500,00081,500,000-82,000,000$2,000,000-13,000,000$3,000,000 -84,000.00084,000,000-85,000,00085,000,000 and over

2,0303.150

5943,309

2413,887

90 ,2,146

1,237761489374262234 J152 |106 i99 !88 !

265 !1792 i

116 !53 I35 !

11 i1893

$(,481,6627,149,2841,587,3029,054,578

812,50113,293,446

402,5409,536,149

35,5586,706,3494.901,1503,636,4643,165,8792,482,7762,443,7621,738,6941,323,706 i1,323,788 I1,275,7434,574,5133,900,7432,479,195 :

3,960,5692,335,8721,950,1791,095,389 ;1,104,085 I

744,1331,043,008:2,171,3381,514,725

674,164

$42,607151,42823,05385,83611,572

1,051,8837,210

129.567970

100,21176,30664,56354,07240,44946,67423,80921,29234,71827,575126,08278,66464,19699,51585,68362,82930,65426,93513,88054,38173,77192,58017,385

$303,134,251,201,313,449,246,607,21,

1,539,868,754,717,609,703,516,525,402,437,

1,635,1,719,1.296,2,291,1.238,1,277,

733,481321596

1,8131,229632

189238268542712150885873018544575257999929999901774502269522983592593916468684459557525710009353

$27,703 |

42,378

97,607

"97*165"

81 $38:

89,85773,26057,87152,72344,10742,26930,97619,74824,57422,76383,43865,73335,57751,28638,49531,78611,10020,47212,83712,77512,2528,730670

$4,2039,00910,65013,67413,66716,77413,90312,55214,60814,83270,75287,53672,374115,36391,18289,37941,47673,13652,79060,652175,331140,07150.312

316

'29l'

(1 rand to ta l . . . 20,074 102,899,244 2,812,350 i 24,903,995 1,108,092 1,244,226

3924,767

10,62314,02710,99913,26312,6476,2388,5069,966

50,92926,70116,82730,27916,8198,513

14,0859,451

11,9008,050

12,31115,355

768

883

31,4121,269

351942

2,397

1,1,3!14,11,12,16,26,

32,

169721815247458874735749

260

3,813 I

314,024 132,136

$27,703

42,417

97,923

98,279

94,88,80,80,69,74,57,38,48,49,

208,194,136,209,163,156,66,135,7781*203,164,51,

455448413775715703526538857282934217236802231427661319527477707156750

1.411.812.212.552.813.063.312.913.693.864.574.985.505.306.998.026.0912.2510.427.819.3810.847.68

2,798,478

] Nontaxable: exemptions and dividends exceed the net income.

2.72

oCO

3ao

CO

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the numberof return?, net income, contributions, dividend?, tax, and relatire percentages', by State*—Continued.

LOUISIANA.

Income class.

$2,000-82,500 i$2,000-$2,500$2,500-$3,0001$2,500-83,000$3,000-84,0001$3,000-84,000$4,000-15,000 i$4,000-15,000$5,000-86,000 i$5,000-86,000$6,000-$7,000$7,000-18,000$8,000-89,000$9,000-810,000$10,000-811,000$11,000-812,000$12,000-$13,000$13,000-814,000$14,000-815,000$15,000-820,000$20,000-825,000$25,000-830,000$30,000-$40,000$40,000-850.000$50,000-860,000$60,000-$70,000$70,000-880,000$80,000-890,000$90,000-$100,000$100,000-8150,000$150,000-$200,000$200,000-8250,000$250,000-8300,000$300,000-8400,0001400,000-1500,000 T

Numberof .

2,441 I2,622 |

2,798 I360 !

3,667130

2,00818

1,28474551739433221917515014796

417191130151885331229

10268223

Exemptions from, normal \tax. War excess profits tax. I

Total netincome.

$5,368,0155,960,6152,067,423 I7,649,919 !1,200,669 i

12,683,957567,500

9,016,059 I96,828 !

7,133,918 !

4,885,075 !3,982,212 ;3,375,864 (3,175,236 !2,313,304 i2,025,947 !

1,868,423 i1,985,638 !1,410,2077,352,00(34,282,6443,625,2535,147,8873,885,8392,897,7952,028,6521,614,361 i

763,682 !950,576 !

3,249,654 j1,368,957 !

CO i

Contribu-tions.

$29,204 i14,994 J13,74730,09515,558 i64,820 !16,13154,589 !4,919 •

49,818 ;

36,93728,60726,97327,23329,24425,80619,00917,61916,46982,289 ;42,48949,776 !89,071 i64,001 i31,003 !

46,857 l

34,4439,564 i

36,67768,442 i37,034 |

$ !

00

Dividends

$236,52861,254259,997124,709397,952289,289 !388,040 i396,469 i70,862 i535,768477,093469,915 '527,341515,44(5381,159405,981287,596495,387308,171

1,786,266 ;1,174,791 !1,108,058 I962,236 !

I,467,5b7 I855,134648,633 !639,629 !156,871 I445,878 !

1,333,141 !398,317Cf) j

o o i

Normaltax. Surtax.

101,16685,78874,85566,11763,91349,85143,61842,94840,48332,208161,25694,48981,228108,53883,94974,33949,37632,12021,78116,52174,87930,053(2) .

Personalservice (8per cent).

Investedcapital

(graded).

Total tax.A veragerate of

tax.

1 ;$24,984

35,990

88,258

93,951

! $86

$24,984

36,076

1 175 <1 842 .

88,433

94,793 '

Per cent.

0.42

.47

.70

1.05

$4,922 i10,487 I18,954 !15,94718,49216,73817,175 i18,920 !21,529 |19,786 j

125,038 !97,575 '

106,078 '189,057 !165,948149,123 •117,551105,88764,90683,812 ;

323,000162,737

7,36217,25717,66118,93917,77119,82321,47616,4177,887

75,72246,577 ;48,798 I46,542 I48,39020,659 i24,083 ;15,269 I8,334 i

20,293 !47,423 i11,706 i(2) !V1) :

$6,0921,0302, 2687,307S, 1399,8320,472

11,8028,7536,444

5b,53439,59930,01654,53652,79631,65423,49712,322 ;

6J333*1

11,216

117,871104,667113,334107,032109,48394,19287,08895,20687,18266,325

418,550278,240266,120398,673351,083275,775214,507165,59895,021

126,959456,518204,49673,462

168,54304,824

1.6a2.142.853.173.454.074.305.104.394.705.690.507.347.749.039.52

10.5710.2612.4413.3614.0514.9417.4129.709.75

oin

io

i

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$500,0OO-$750,000$750,000-$l, 000,000...11,000,000-$l,500,O00.$1,500,000-12,000,000.$2,000,000-13,000,000.S3,0O0,00O-$4,OO0,OO0.S4,000,000-$5,000,000.S5,000,000 and over . .Classes grouped2 1,902,065 31,743 |

Grand total. 20,015 115,896,180 \ 1,145,101

1,133,698 |

18,739,170 |

32,984

1,705,(543 i

254,101

2,107,703

8,208

573,391

"41^530!

428,238 4,815,035 ;

M A I N E .

S2,000-$2,500 i$2,000-$2,500$2,500-83,000 i$2.500-$3,000$3^000-$4,000 i$3,000-$4,000$4,000-15,000»$4.000-15,000S5,000-$6,0001$5,000-$6,000$6,000-17,000$7,000-$8,000$8,000-89,000$9,000-110,000$10,000-$11,000$11,000-$12,000$12,000-113,000$13,000-$14,000$14,000-$15,000$15,000-$20,000$20,00O-$25,000$25,000-$30,000•1530,OOO-$40,OO0HMO, 000-550,000$50,000-$60,000$60,000-$70.000$70,000-880,000$80,000-$90,000$90,000-$100,000$100,000-1150,000$150,000-$200,000*200,000-$250,000$250,000-3300,000$300,000-$400,000

907 i1,460 !

301 I

Si1,635 '

'62 ;838 ':547 i366 |271 !204 i155 !10090 ;75 :6180

16396

66 i44 ;24 i12 i20 !7 !3 I

16 !42 ;

$1,994,759 I3,303; 992

813,282 !3,748,017 I

601,093 j5,612,041 I

267,292 !3,744,470 !

26,172 I3,001,308 j2,367,051 !2,026,546 i1,720,868 I1,462,365 !1,047,267 !1.034,349 !

940,178809,720 i

1,156,079 !2,821,654 !2,153,088 ;1,540,119 !2,263,420 !1,933,013 !1,329,392 i

784,414 j1,494,378

589,150289,828 j

1,911,994690,743<*) '(2)

$24,455 j22,457 !11,393 |38,362 !8,560 !63,6375,047

50,837478

46,053 '!39,042 i35.076 (27,307 i25,60216;37520,11817 26518,77622;$9754,81956,04136,00848,04958,20931,862 i1 9 , 1 7 45 4 , 5 9 03 1 , 1 5 3

5 , 8 3 25 4 , 1 5 6

7 , 2 5 5

C2)

1

11

1

£252 056 1

22()' 647 '112,301 ;298 317283,412187 419 i306,281 [

21 190 i45o',412 !433,370411,645471i669417,901280.573.'530, 827278,864254,676396,571,086,373773,6126SL537 ',433,549 i.025,989 ;575,297 1410,433 !,210,019 !330,70749.872

975,461475,404(-)(-)

$12,084 ;

IS 372

39,809 !..

38 789

37.96235,15232,68026, (>9924,2241 9 , 8 5 1I S . 8 2 91 7 . 1 2 21 5 , 0 8 1I S , 0 7 35 5 , 2 1 94 1 , 8 6 52 0 , 4 7 03 1 , 8 3 53 1 , 8 1 42 7 , 8 3 813.17214', 0546,652s; 71s

32,30911,842

SI, 8701,3197,514

11,3557,6697, 434s, 221S. 2857, 55311,97040,99550,23141,11772,033SO,01773,78744,23487.81030', 477

184\58295,135(-)('A

^54

3 7 •

786 ;

2,909 ;.9,8445.2508,1996.80+9,0175 195

7 05224,12721.77013,14716,84120,0348, 2">93? 0535,704 !1 090 ]

3,143 '.14,4531.949

'' -)(")

SOD,700

3,580153

1.140:.',O34496

1,2484,150

12,91018,007

7 , 0 7 11 0 , 9 7 71 1 , 2 7 21 0 , 1 6 0

2 S , 3 2 65 4 . 6 4 0

• ¥ 1 2 , 0 8 4

I S , 3 7 2

3 0 8 0 3

3 8 S 2 0

1 1 0 , 3 1 84 2 , 3 8 05 3 , 0 1 S4 3 . 4 5 74 1 \ 2 3 S3 6 , 1 2 33 0 , 5 6 03 0 , 0 0 23 0 , 8 6 51 1 , 2 5 1

1 3 9 . 2 5 71 3 1 , 8 7 3

8 7 , 8 1 11 3 1 , 6 8 61 5 2 , 7 3 71 2 0 . 0 4 4

0 0 , 4 5 91 0 7 , 5 6 8

3 8 , 8 2 54 0 . 7 7 5

2 5 9 ; 6 7 01 6 3 , 5 7 2

8 0 , 9 3 80 8 : 0 1 8

0. 37

. 49

.71

1.04

3. 6S

1.792. 052. 532. 823. 453. 533. 25

\\. 574 . 9 40 . 1 25. 705. 827.900. 037 717.2(10. 5914.0713. 5S23.6816.7825.83

t>H\f-

tn

O

c0

1 Xontaxahle; exemptions and dividends exceed net income. : Classes grouped I o conceal the net income and identity of t he tax payers. CO

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the numberof return?, net income, contribution-, dividend?, hit, and relative percentages, by State*—Continued.

MAINE—Continued.

! Exemptions from normal; tax.

Tneomc class.

('•rand total

$2.000-$2,500 =$2,000-$2.f>00$2,500-$3,000 2$2,500-$3,000$3,000-$4,000-$3,000-$4,000$4,000-15,000 ••$4,000-$5,000$5,000-$6.000 2$5,000-46,000$6,000 $7.000$7,000 -$8,000$8',000 $9,000$9,000-$10,000$10,000 -$11,000$ll,000-$12',000$12,000-$13,000$13,000 --$14 000

Number;

returns.Total net !inoome.

$100,000-$500,000S5O0,OQO-$750,000$750,00O-$l,000,OO0 i.!?l,000,000-$l,500,000 ;.$1,500,000-$2,000,000 ;.$2,000,000-$3,000,000»3,000,00O-S4,0OO,000 !$4,O00,OO0-$5,O0O,OO0 j

85,000,000 and over ;.Classes grouped ! !•.

< « " - i Dividends.

0)

War excess profits tax.

Normaltax. Surtax.

0)

Personal| service (8| percent).

Investedcapital

(graded).

! AverageTotel tax. j rate of

> tax.

! Per cent.$230,9-15 i 25. S9

$1,637,66$ $41,650 : $934,672 $25,745 | $347,568 j $8,588 | . . .

9.222 5,115,710

474349612897194 :4716H73011 ;501484909 :758 |592457 !422:184267

$5,451,4869,928,7691,637'536

10,633,991646,423

18,844; 440'304,762

16,748,05357,735

13,668,9309,546,2206,777,8906,413,2765,599,2324,770,9214,936,8312,294,0763.586,378

992,535 ; 15,439,921

M A R Y L A N D .

$33,35846,24313,32666,321

7,217128,357

5,563116,619

3,334100,33693,00873,99768,05061,11663, 79361,15736,39346,263

682,266 1,268,099 , 203,494 235,882 : 2,389,741 4.34

I$253 878155,992251)193259 775233,630703,780167,531884,77941 381

1,180,4491,182,726L, 034,1091,204,6291,151,480938,450921,657817,610839,201

$40,653

59 688

177,986

143,772

203,987164,320122,07156,455112,47499,27177,21469,59274,879

$io,20,21,29,31,34,32,34,40,

172780792597908162255338845

$301

8 890

730

1,193

5,68515,16124,25232,30936,12845,19137,45431,18943,687

$2,

1,1,2,2,6,4,2,

84?

118

327

102466227012113592483780447

$40,954 I

71,420 i' 1

178,834 ;

145,292 1

219,946200.727169,342 ;119,373182,623181,216153,406 '139,899161,858

Ris

0 41

07

.95

.87

1.612.102.501.863.263.803.116.104.51

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$i5.ooo$15,000 $20,000 . . .$20,000 425,000.$2.1,000 330 000 . . .

i $30,000-$40,000- $10.000-$50,000> S50.000-$60,000 . .5 $60'.000-1570.000> 370,000-880.000

$80,000-$90.0001 $90,000-$100,0005 $100,000-1150,000

$150,000-$200,000$200,000-3250,000

I $250,000 -$300,000$•$00,000 -$400,000$400.000-$500,000$500,000 $750,000 . .$750,000-Sl.000,000$1.000.009-$1,500,000$1,50 )'000-$2,000.000$2 (K)) 000-$."} 000 000 . . .$'V!000.000 $4.000.000$ t 000,000 -.?">, OOO 000

v' gi 'OUped 1

(Jrand ! o'al

200i55W6

m165.37 'HO56 ,3215582513 '

1

I

1

2

2,SM, 12111,277.025S.SO7.O706, 272.'.* 13<}.S40,1107,313.5044.740.06S3,858,2424,195; 0682. 728', 607l', 413,9407,041,9474', 285,0652,735.753 !1,057,4821.7 40.005

, 1l ,

> i ,

36 1)4117M 0 1 S157." S.M

s l 702230,281161.292143.20s5S.879

136,06241,42143,312

19 4,2449 3 , ,35038]46950,12082.56011, i

> ' •

! (

7J(J.

2 729.2. 14L3.2J4.3 06 *L2.U!1,716.1.S12.1,592,

M5.

2*. .VDO!

1.616.

1.2M

.1, i

-1

2;".)3617923X0703634121 •JoO (

725 •92 S351 :

82 K !23 4 ,QSi !203 !

'31,2X5.L^O126.207,16 t.102.7075

18'120

57,15'26ui ,

. 1 ,

1 ,

2.51

01.-105'7366913 t5." 6537013912917 '508 .6913705 12

1 SO*. 516203.413189', 908372;060379.180250^444 •226,077271,876 *188;446 !118'676 •669,348 :

587.105 :392/226 1217.359 ;

3U.864 |

•: \ ' \

( i )

r 1 ' ) '

33.047127'. 093109,691

82, ,3031231566115,521

74', 576!7',S4638,70628,5144,565

86,886 .29,020 !16,568 : . .1'939 !

27,092 ;

( l)(i)

n

::, 74917,4662i),76145.88032,83341,33658,78648,52832' 083

5,70S

199,7314,287 ;

• - ' )

13') 968567^258522,913144,396736,432705,706486,240393,007118,202255,711142,153

1,076,912677,920454,485245,674373,49869,427

357,800508,133

1.544.217

4.645. 035. 917.087. 489. 65

10. 2610. 199.979.37

10. 051 2917 82I 0 . 6 I23. 2321. 4616. 6329. 2256. 66

41.97

30,673

5,l>72, •'575 « J , 251 ' 2, 030. 147

208.011, 739 3. 200, 91S ,' }5. 52M. 02^ I

]26.C,l.s

,075, JS2

2,0^7,264

0.953,552

16,463

,2 46,36f-

219,182

793.839 12,078,942 ' o

M A S S A C H U S E T T S .

$2,000-$2,5002 7,742 $16,973,841 j $1,003,871 \ $1,847,526$2,OD0-$2,500 1 12,957 29,172,103 ! ' 129,748 ! 703.507$2,500-$3,000 - i 2,301 6,141,066 ! 75,721 i 2,181,813$2,50a-$3,000 1 11,721 32,004,575 | 203,924! 1,052,757$3,000-$4,000 -' i 1,231 4,216,041 74,374 | 2,808', 487$3,000-14,000 12,827 44,205,411 : 353,765 | 2,481,183$4,0!)0-$5,000 - ! 672 3,031,088' 56,414! 2,446,967$4,000-$5,000 6,493 28,917,515: 270,380 1 2,900,972$5,000-$6,000 2 i 71 389,191; 25,820! 287,740$5,000-$6,000 4,396; 23,838,952 i 261,901' 4,643,105$6,000-$7,000 2,767 ' 17,838,986 ' 223,807 ! 3,751,248$7,000-$8,000 2,028 15,211,985 : 221,588 : 4,266,278$8,000-$9,000 1,602 13,656,036 ! gi3; 59ft , :^95^341$9,000-$10,000 : 1,343 12' 716,568 i 200,043 ! 3,934,002$10,000-$11,000 i 1,091 11,410,478 i 173,556; 3,563,402$U,000-$12.000 ! 833 9,571,017 ' 171,932 3,363,572

1 Classes grouped to conceal the net income and identity of the taxpayers.

$106,720

156.320

328 919

302 598 !

.i $8,158 :

64,563 >

114,675 :

$17

769

3,012

$106,726 ;

164,495 :

394,251 ;

420,285 i

0.37

.51

. 80

1.45

335,429 :264,830 ;248,508 !216.578 ;

209,614196,891 !159,805 i

$25,90644,740 ;

48,55066,883 :

72,222 :75,291 l

89,706 ;

133,620 i154,083161,660 ,196,940 I151,431 !143,933184,039

4,038 I3,591 I6,139 !8,422 I

14,51914,765 !13,569 >

2 N"ontaxabl:>; exempt ions and dividends exceed net income.

498,993 i467,144 1464,857 ;488,823 i447,786 i430,880 :

438,119 ;

me.

2.092.623.063.583.523.774.85

CD— 7

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the numberof returns, net income, contributions, dividends, tax, and relative percentage1, by State*—Continued.

MASSACHUSETTS—Continued.

00

NumberIncome class. of

i returns.

$12,000-$13,000 746$13,000-$14,000 i 637$14.000-$15,000 ! 559$lo,000-$20,000 i 1,850$20,000-125,000 ' 1,103$25,000-$30,000 1 " 683$3a,000-$40,00() 906S40.000-$50,000 516$50,000-$60,000 378$!>Q,000-$70,000 236*70,000-$80,000 : 181$XO,000-$90,000 124$90,000-1100,000 99S100,000-$150,000 286$toO,000-$200,000 :, 105$2f)0,000-$250,(XX) ! 68#250,000-$300,000 ' 28«330,000-$400,000 i 31$400,000-$500,000 | 13$500,000-$750,000 1 14$750,000-11,000,000 { 5$1,000,000-$1,500,000 1$1,500,000-$2,000,000 | 1$2,000,000-$3,000,000 j$3,000,000-54,000,000 j$4,000,000-$5,000,000 i$5,000,000 and over JClasses grouped 1

Total netincome.

$9,296,7128,568,8338,123,240

31,873,42824,576,96218,513,66531,192,98923,124,70820,639,97715,219,75313,518,58610,517,9219,315,052

34,882,15918,031,71015,199,5027,525,513

10,608,2255,807,3969,182,725

0)

Exemptions from normal;tax. i ' War excess profits tax.

" 2 I

0)

Contribu-tions.

$157,114161,184162,250625,084558,767442,825765,618643,162584,292483,201420,715409,231384,593

1,571,214697,744740,843303,648339,845290,338519,017

6,306,593 i 180,858

Grand total 78,644 601,311,502 j 14,701,983

Dividends.

$3,235,0053,058,8992,956,326

12,452,53310,767,587 |8,158,449 1

14,671,53111,702,35210,480,3787,543,2557,251,5575,630,8134,305,065

18,648,1229,870,0317,996,4663,196,6764,885,3022,105,6954,618,049

C1)

2,190,888

199,916,879

Normaltax.

$160, 856150,771145,280553.259415.260323,919539,614365,653338,755261.907209,548175,619160,014536,958270,203258,780164.908202,630131,755149,239

0)

Surtax. Personalservice (8percent).

$So,21390,11299,639

494,527527,129542,781

1,146,469 !990,430 j

1,058,264 I881,911 !873,073 |768,515 i805,863 I

3,402,851 I2', 428,826 |2,402,661 !1,635,8222,211,7431,478,1942,808,288

0)

$123,995148,296164,762520,676413,953353,617637,449402', 363305,411280,895190,423134,832110,268424,771182,288142,55587,647

136,546 I145,579 j41,730 |C 1 ) I

Investedcapital

(graded).

Total tax.j Average

rate ofi tax.

$9,82910,8509,835

78,84871,02978,054

101,910139,330 :92,291 !73,396 |92,049 i35,058

117,829 |296,671 i183,01510,672 i

"88," 725* I113,582 !95,108 |

$379,893400,029 !419,516

1,647,310 j1,427,371 i1,298,371 i2,425,442 I1,897,776 ;1,794,721 ;1.498.109 i1,365,093 !1,114,1241,193,974 i4,661,251 !3,064,332 '2,814,668 !

1,888.377 i2,639,644 i1.869.110 j3,094,365 !1,658,436 i

Per cent.4.084.675.165.175.727.017.788.208.709.84

10.0910.5912.0213.3616.9918.6225.0924. 8832.1833.7035.42

C1) C1) 837,712

158,975 j 2,299,382 37,791

51.55

I

8,200,121 | 27,445,991j 6,298,949! 1,766,922 J 43,711,9 7.27

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

MICHIGAN.

Grand total.

$2,000-$2,5002 6,95282,000-82,500 9,639$2,500-83,000 2 1,613$2,500-83,000 9,352$3,000-$4,000 2 754$3,000-14,000 10,063$4,000-15,000 2 298$4,000-$5,000 4,601$5,000-$6,0002 34$5,000-86,000 2,5 75$8,000-37,000 1,60287,000-88,000 1,148$3,000-$9,000 806$9,000-810,000 642810,000-811,000 490$11,000-812,000 415$12,000-813,000 | 345$13,000-414,000 . i 287$14,000-815,000 ' 225$15,000-120,000 794•120,000-125,000 i 446$2o,000-$30,000 268$30,000-$40,000 353$40,000-850,000 175$50,000-160,000 108$60,000-870,000 : 81$70,000 -$S0,000 i 56$80,000-$90,000 ) 49$90,000-$100,000 ! 26$100,000-8150,000 ; 75SI 50,000-$200,000 31 I$200,000-8250,000 18 j$250,000-8300,000 8 |$300,000 -$400,000 68403,000-8500,000 i 5$500,000-1750,000 4$750,000-$!,000,000 i 1$1,000,000-11.560,000 j 1$1,500,000-$2,000,000 i$2,000,000-83,000,000 !$3,000,000-$4,000,000 1$4,000.000-85,000,000 ! 1 | (I)$5,000,000 and over 1 . .H asses grouped l 1 - 6,743,509

SI 7,117,97521,937,3284,340,865

25,575,2922,574,979

34,613,8371,340,664

20,421,846181,848

14,142,28310,316,4208,540,2066,975,0316,040,9795,119,3724,719,4374,266,8963,847,7023,280,384

13,756,3599,877,1447,232,095

12,170,3757,703,2915,911,1505,135,9744,114,4433,973,2672,459,7929,481,5145,095,4924,086,9472,165,9182,105,, 8302,153,0242;452,942

$310,822146,81053,780

214,36744,859

371,39930, 757

260,1364,986

204,055176,389157,389125,333101,16089,868

100,72978,95876.13868,269

289,026257,442152.560298,524185,803159,680122,895106,840122,49315,809

297,984200,408145,981195,405163,541105,367147,347(l)0)

483*272

54,347 1 302,002,410 6,016,581

$240,666 •.

"496*498*

$72,692 !.

1,269,226 :

1,403,173 i

1,776,550 i1,957,173 '1,753,005 !1,808,999 .1,609,923 |1,687,377 :

1,597,0011,557,728 ;

1,397,003 ;

1,12a,3095,335,940 i4,496,819 I3,242,8316,495,0193,966,8293,659,3093,077,9962,664,9341,925,0071,138,655 I5,970,0372,887,220 :

2,955,389 !1,515,135 i2,192,352 i1,879,470 !1,764,668 !

113,213

247,075

202,535

184,407155,46732,547

117,731105,90987,80276,82070,14264,50659,699

275,, 813160,066121,02175,1878,731

69,07664,99456,91467,35645,82795,97783,04940,78520,657

1,5426,415

26,498

0)

$10,51824,23223,34435,52139,79734,03638,52539,73541,97840,180

206,916210,829192,819399,389320,989269,400293,359238,314239,970215,224890,303715,545686,058359,989315,453415.826601,932

0)

$15 I

6,125 j

8,413 ! 343

$72,692

113,228

253,280

211,291

6,46223,18036,04546,12047'; 94748,33541,25847,90342,56535,129175,679134,255106,789159,480109,60856,61058,98688,97987,33525,86189,352238,07026,4848,622

9478.096

177,737

C1)

C1)

447554634

3,0912,1523,2614, 761S,7795,7524,172

20,14224,16816,20731,00051,65143,64225,179.21,98625,158.16,28327,56660,12038,526

201,834203.43392,570

202,463195,805 I173.434 I161,364 |166,559 ;154,801 !

139,180 i678,550 i529,318 !436,836 ;665,056 :490,979438,728 \442,518 i406,193 1419,819 !303,195 i

1,103,198 '1,096,784

791,853389,268317,942430,337806,167167,283349,364

1,987,637

6,993,308 1,051 2,491,088 \ 12,145 I..

81,835,549 2,811,504 1 9,391,209 1,954,532 j 435,654 | 14,592,959

0.33

\*44

.73

1.03

1.431.971.082.903.243.393.423.904.024.244.935.366.015,466.377.428.629.8710.5(>12.3311.6421.5219.3717.9715.1019.9932.8722.2131.72

40.66

4.83

? ("hisses grouped to conceal the net income and identi ty of the taxpayers . 2 Xontaxable; exemptions and dividends exceed net income. CDCD

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.--PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; allowing for each cla** of income thof returns, net income, contributions, dividends, tax, and relative percentage*, />// State •••^-rontinued.

the number

MINNESOTA.

O

o

Income class.

Exemptions from normal!tax. |

Numberof Total net

returns. 1 income.

j War excess profits tax.I ___

Contribu-tions.

Surtax.Dividends.

Personalservice (8per cent).

Investedcapital

(graded).

$2,000-$2,5001$2,000-12,500$2,500-$3,000 i t$2,500-$3,000 ;$3,000-$4,Q001 |$3,000-$4,000 |$4,000-15,000 i !$4,000-$5,000 1$5,000-86,0001 |$5,000-16,000 1$0,000-17.000 j$7,000-$8,000$8,000-$9,000 1$9,000-810,000 '$10,000-$l 1,000 !$ll,000-$l2,000 i$12,000-$13,000 j$13,000-^14,000 j$14,000-115,000 !$15,000-$20,000 1$20,000-125,000 j$25,000-830,000 1$30,000-$40,000$40,000-150,000 1$50,000-160,000 !$60,000-870,000 1$?0,000-$80,000 i$80,000-$90,000 ]

$90,000-$100,000$100,000-1150,000$150,000-$200,000$200,000-$250,000$250,000-1300,000$300,000-1400,000 1

6,8927,1292,3897,945

7819,058

1493,842

232,0171; 085

8105323.71302243237163114451283169202130

81534037276027

954

$15,358,562 '16,250,024 I6,116,546 ].

21,775,589 ;2,591,025 !

31,534,734 ;667,909

17,057,640120,351

10,992,2947,003,3876,126,2034,515,0553,508,975 '<3,146,235 '2,772,884 i2,944,311 j2,194,696 |1,655,684 |7,751,816 I6,294,943 j4,624,775 |6,940.823 I5,788', 743 I4,394,920 i3,378,703 !2,915,129 i3,150,933 !2,539,778 !7,239,624 i4,619,989 |1,889,339 !1,374,3981,508,960 I

§164,744 j.835,860 I84,648 i.

243,028 j45,769 I.403,342 |14,326 !.245,523 i4,078 i.

183,903 I114,468 '97,376 i94,20179,14457,01757,52161,84616,97815,322

173,333163,057119,474 :235,865 ;

184,363816,915108,22781,769146,32095,729291,199146,24797,75539,75322,741 :

$154,962 $61,991

272,252 84,210 !

791.573 | 194,115 j

S280

454

927,559 163,094 5,926

$68

401

i AverageTotal tax. | rate of

Per

1,070,740 :1,013,935 i1,078,668 !'925.024 !839,271 j894,961 !841,405 !831,598 !697. 354 I465,488 j

3,140,712 j2,975,841 '1,938,0503,597,7523,179,536 |2,839,609 !2,008.134 !2,026,364 I2,297,5901,369,353 I4,732,4393,565,3331,632,292748,322754,818 i

141,324 !105,672 |99,430 :76,053 '59,817 I56.051 |19,525 j5o,851 |39,463 !30, 727126,69392,174SO, 872107,11487,31750, 78150,27328,09930,21937,890 I81,091 !31,907 |10,395 ;22,870 i29 272 i

$6,082 l

12,62416,47918.32619,21019,03'821,27725,33522,007 i19,171 |111,646 i102,749 !107,284193,411 :206,676 ;162,331157,337 !116,095 :173,182164,952 I667,135374,787337,426 ,233,928384,938 ,

3,806 I12,624 |25,831 i23,495426,344 |26,098 I23,05233,20620,68420,350107,379 ;73,096 i78.229 i95,078 j74.299 i51,483 '35,029 !27,05926,235 !-30,873 I-23.230 '15,722 !.3,297 |.3,811 !.4,403 -

298 !

2,103 ;1 . 1 5 8 '•759 .746 ;

2,650676 !

5,846 !1,986 i2,702 !12,565 I14,575 ;25,442 :29,904 i11,993 i18,254 I14,075 [

19,478 !

80,776

862,339

84,2i6

194,649

169,421

151,510133,023142,898118,633506,117103,843 i94,530 !

120,238 |84,140 i72,950 !

358,283 |282,594 ;291,827 !425,507 I380,285282,849256,714190,731 i229,636 |233,715 !852,238 j422, 416 |351,118 !260,609 I418,613 i

0.38

"".39

".'62

H>3HO

1.391.902.332.63

14.423.303.414.083.834.414.624.496.316.136.576. 447.606.547.299.20

11.779.14

18.5818. 9627.74

hrj

HH

O

o

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

S400,000-$500J000$500,000-1750,000$750,000-11,000,000SI ,000,000-11,500,000...$l,500,000-$2,000,000...$2,000,000-$3,000,000...$3,000,000-$4,000,000...$4,000,000-15,000,000...$5,000,000 a n d over

Grand total.

L,I,

829,120,

(576 !950 i

195,'12,

93(i415

824,873,

15010ft

34,7,287776

380,290,

588785

Hi4,853252

437,728302,818

45,666 223,995, 603 5,840,192 19,308,291 2,126 353 I 4,350,799 1,292,484 I 246.541 | 8,016,177 j

MISSISSIPPI.

23. 9227. 01.

3. 58

!2,000~$2,500 • !$2,000-12,500 i$2,500-$3,000 ' I$2,500-- $3,000 j$3,0OO-$4,00O i , !$3,000- $4,000 1$4,00O-$5,000 l I$4,000-$5,000 !$5,000-16,000 i I$5,000-$6,000 !$6,000-17,000 i$7,000-18,000 1§8,000-$9,000 !S9,ooo-sio,ooo ;SI 0,000-111,000 1.$11,000-112,000 i$12,000-113,000 i$13,000-$l 4,000 1$14,000-815,000,115,000-120,000$20,000-125,000$25,000-$30,000$30,000-140,000$40,000-150,000$50,000-$60,000$60,000-170,000$70,000-$80,000$80,000-190,000$90,000-1100,000$100,000-$150,000$150,000-$200,000$200,000-$250,000$250,000-1300,000$300,000-4400-000

1,0091,131

272 '1,295

1251,652

371,004

4685433300208 i162:108917366 '50 !

210 i119 ;6557252310443

1131

12,230,9992,574,581

727,941 i3,552,747 i

416,466 i5,677,597 !

167,928 S4,464,378

20,921 I3,753,541 !2,776,547 '2,243,121 :1,762,492 I1,535,197 i1,136,328 i1,045,063 I912,249 i891,958 I729,193 i

3,589,839 !2,613,005 {1,784,364 !1,934,313 !1,108,665 i1,256,950 i638,837 !304,035 I330,798 i277,376

1,380,695

(2)

$25,98324,051 I14,266 j35,359 i11,003 i75,641 !3,862 :71.079 I

495 •54,710 ;

47,589 i37,872 !29.403 j24,989 ;18,824 !17,5058,905 '17,045 !11,61374,088 i39,844 i29,161 i41,36029,309 !25,89419,432 .2.050 '2.588 ;2,271 i

22,275

(2) '

$92,52338.37070,77344,213118,396157,70396,219

242,46114 353

196,059224,579143,777159,021

1.067,476139.87395,441130,018119,446164,781529,079359,581286,507416,996128,146210,465100,07873.59262.09427,357

(2)(2)

$12,181 i

17,269 '

42,530 i...

47,558 1

54,15546,61645,45837,89434,86926,33124,50222,89121,273 i17,165 !

91,82371,843 !49,372 ;50,640 •32,788 :•36,23519,3807,681 •

10,0938,768 :42,890

(2)

$2,6615,1507,1588,0828,9218,1688,93610,23810,07010,18461,39867, (m59,68574,23650,00868,10840,06013,77723,72921,209152,492

(2)

$23

58

1,8152,2835,9686,5643,0155,1524,2225,0676,5773,91716,76212,6278,48410,7994,9626,9131,1635.299245

26,508

(?)

$865

2,25871

1,0301,901

711,2343,808613

2,732497

25,9729,375

26,77439,61436,60029,35911,9759,90113,5577,80382,447

$12,18117,269

42,553

48,481

60,889 '54,12059,61454,44146,87640,88541,16838, 80940,65231,763195,955161,473144,315175,289124,358140,61572,87836,65847,624 j37,780 :304,337117,877 .42,646 •

0. 17

. 49

7.1

1.09

1.621. 9o2.663.093. 053.593. 971. 25I. 56•!. 36

5. 466.188. 089. 0611.2111.1911.4112.05M.-JO13.6222.0423.0221.26

XH

H

ohrh-l

c

1 Nontaxable; exemptions and dividends exceed the net income.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; .showing for each elms of income the numberof return*, net income, contributions, dividend, tax, and relative percentage, by States—-Continued.

MISSIS SI PP I—Continued.

Income class. Total net

Exemptions from normal: tax. \

;«- | Dividends.

j War excess profits tax.

Normal II Personal1 service (8i percent).

Investedcapital !

(graded). ;

| AverageTotal tax. rate ol

tax.

S400,000-$500,000 1#500,000-8750,000 . IS750,00O-$l, 000,000 :

$ 1,000,000-$ 1,.500,(KM) . ! !$1,500,000-42,000,000 . . . . j . .:$2,000,000-83,000,000 i i$3,000,000-$4,000,000 j ,S4,OO0,000-&5,OO0,000 '. i '•>5,000,000 and over I !

Classes grouped i j ; $712,589

Per cent.

SI.5.50 :

Grand t o t a l . 9,240 ! 52.5.50,713 820,016

$192,068 ;

5,701,445 '

MISSOURI.

$26,394

898,599

$129,766 I

811,664

$1,598

140,321

•S2, 765

311,222 $2,191,806

tf2

H

o

o

$2,000-12,500 2$2,000-$2,500 !$2,50ft-S3,000 2$2,500-13,000 !

$3,000-84,000 2

$3,000-$4,000$4,000-15,000 2$4,000-85,000$5,000-86,000 2$5,000-86,000$6,000-87,000$7,000-88,000$8,000-19,000$9,000-$10,000$10,000-811,000$11.000-812,000$12,000-813,000$13,000-814,000

4,9,1,9.

1,

5,

3,1,1,

268 S490 1013 !760 !

375251:118 I595 !10 !

179 !854 !268 !941 !720 !563463 i367 '273 •'

$9,402.87321,535,5012, 717,52726,796,4821,256,515

38,678,328518,162

24,896,64555,377

17,367,34011,975,7869,470,7067,960,9476,812.3075,907;0515,315,1764,591,2693,683,424

$69,213 I121,104 i32,438 '

205,709 !20,111 I

381,779 !8,479 !

301,522 ;2,294 i

225,457 !988,983146,823 '124,115 i115,798 '102,750 I91,70082,668 >84.086 <

$413,167240,130423,785417,084507,715

1,128,788340,825

1,528,85039,050

1,930,6501,694,9371,718,3341,629,4651,713,9081,743,8541,504,6281,547,2951,246,805

$97,350

122,707

239,620

83,199

50,32386,86830,260145,60030,03711,28930,16277,98063,331

$13,543 !22,877 i34,57435,44737,038 :40,017 !43,800 •42,47640,324 ,

$423 1

543 |

891 11

13,093 1..

10,411 i' 20,571 !41,823 !48,433 !49,754 I50,59756,142 i48,874 !35,823 |

|

1i|

$60 |

1""'

89 j389 i

1,003 !1,301 !3,844 :

1,247 i3,0521,0224,111 ,

$97,773

123,250

240,57 1

96,292

74,366130,705107,660230,781120,673103,150133,156170,352143,589

0.45

.46

Y"3.39

.431.091.142.901.771.752.513.713.90

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

H },000-SI 5,001)815,000-^20,000*2O00$250OO

, ,S 25,00* )-SW. 000** 10,000-%">0,000V,0,000- $60,000•*00,000-370,000

S80,000-890,000mooo- -$ 100,000s 100,000-3150,000*150,000-?ti200,000s200,000~$250,000S250,000~*300,000S;>00,00P-S400,000S400,000-$500,00O<GO;>OOOS750OOO^750,000-Sl ,000,000 . .S 1,000,000-S1.500,000..•>l,5OO,OOO»:i>2,oe)O,OO>r

28.->l >25

154291

•uo1S3

12S8J59342771261378

4,101,92815,972,85510,129,8568,011,249

11,667,9377.932,0477\ 001,3755,249,2404,416,2223,011,0702,583^ 6968,698,0654,393,2512,808,680 •:1,896,5732,834,859

05,344312,042232,258185,127294,430231,517166,263156,879106,15183,516

116,784312;961120,503107,61662,774

115,045

1,373,8416,525,0964,694,1823,642,0845,927,7174,449,4454,112,0642,894,329 i2,850,183 »3,008,827 :1,696,397 i5,633,457 j2;792,098 S1,793,410 i1,046,666 !2,394,190 !

C1)(l)C1)

52,521 :52,25990,161135,483178,287124,499 ;95,954 :74,131 :54,595 j29,629 !28,920 I97,768 I50,136 •86,697 I33,039 !15,794 !

!()(0

48,000 :237,029209,444218,926378,418 I320,437 :322,767254,019260,231182,947153,972 I713,103 '435', 787632,541283,881417,5410)0)0)

57,963206,076145,140108,949191,586116,249%\, 35854,40339,57719,189

7,92142,05127,197

152,98664,6544,512

0)

27,

2727'24,22,

4,14?

5,

45,'124 3 ;

863735194655194095335965601975721777197

161,347503,099471,939491,013772,485583,280507,414397,518360,004237,740236,534865,699556,317872,224381,574437,847141,002549,736213,356

L600. I:J•>. 627.357.257.578.157.909.159.95

12.6631.0520.1215.4415.6913.1013.72

<;,ooo,ooo~ ^l.oooS4.l)OO,<K)O-!$5,l!00,00O<5,OiV),onn a n d O U T - -

S2.000 K2,500 --2.000 S2,500<2.")()() s:} Hi).) a. . . .

^3.000-^4,000•< 1,000- S."), 000 2

"i.OOO X'i,0(>0 2.^.•),000 S6.000S»).0(K)-S7.000

>.'x.ooo-.s:),ooo

"$io.ooo->n,ooosn,ooo su>,ooosi2.000-^13.000 . .

6,649.8i)2

.'{00,300, !S7

122,733 I

•, 926.972 ;

(>,378,038 i 7,050 i

SO,981,294 i 2.275,649 i

885,750 j 11,294 '

6,264,889 ! 1.711,483 260,425 i 10,512,446

M O N T A N A .

709801 :355 .563 '114570 ;

49313 !

16763 !458 •278 ;187 !149 !98 ;80 !78

702,675 ;.475,675 :949,396001,502387,373784,172 ;217,955 !

,828,757 '83,263 '

,172,370 \952,301 :

,071,267 ;,585,276 i,407,722 I,013,753 i934,537 '976,322

141 j753 1201039 !281952655051787869598108833432

, 409886902

*96,57358, 828

187,85573,404

140,268186,588141,831189.18057,564267,805346', 473227,937218,378240,365157,354156.181232,984

1 ('lassos grouped to conceal the net income and identity of the taxpayers.

64,97260,83050,95847,89646,07233,91234,92437,865

• Xontaxable; exemptions and dividends exceed net income.

60.860 I50,187 '38,975 ;32,883 129,007 !21,503 i19,227 119,628 1

$2,804 !6,769 !6,046 j7,221 I7,979 I7,132 i7,577 I9,472 i

1,308 ,3,1644,5516,8667,2944,345 ;6,749 ,4,670 !

7101,386

926 -1,792

932 i1,3714,095

$27 787 i

35,285 1

70,752 j

67,818 :

$2,308

292

: • $27 787

'• 35 ,285

73,060

S25 i 68,135

0. 43

.50

.83

1.17

1.562.062.463.023.273.343.743. 88

o00

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; yfiowing for each class of income the numberof return*, net income, contributions, dividends, tax, and relative percentage', by Stales—-Continued.

MONTANA—Continued.

Income class.

$13,0O0~$14,00O$14,00O-$lo,000$15,000-$20,00()$20,000-$25,000$25,000-130,000$30,000-$40,000$40,000-$50,000$50,000-160,000$60,000-$70,000$70,000-180,000$80,000-190,000$90,000-1100,000$100,000-$150,000$150,000-$200,000$200,000-$250,000$250,000-$300,000$300,000-1400,000$400,000-$500,000$500,000-$750,000$750,000-$l,000,000...I I , 000,000-S1,500,000.$1,500,000-12,000,000.$2,000,000-$3,000,000.$3,000,000-84,000,000.$4,000,000-$5,000,000.$5,000,000 and over . .Classes grouped !

Numberof

returns.

4538

1275944431210441

i Exemptions from normaltax. War excess profits tax.

Total net I"income, j Cor}inhu.

' tions. i Dividends.

$609,123550,542

2,174,176 ;1,334,2001,208,5751,459,467 I

529,754 !556,610 f257,682291,069 I0)

$9,51S ;6,272

27,01118,647 :

11,73630,56115,7653,3452,2583.644

$144,075129,507609,495420,295540,315560,682204,503247,068186,683124,770

Normal

tax.

§13.20412,26546,58228,86721,02929,92712,46311,135

9514,458

C1)

$6,985 ;7,769 :

35,697 !33,884 I32,201 j54,862 ;23,8402S,0506,292

17,210(') :

Personalservice (8per cent).

$3,0553,46314,68315,2115,86820,7593,16592118

7,983

Investedcapital

(graded).

$9,4682,0357,2886,0669,6345,2352,8745,137

1522,247

i AverageTotal tax. | mto of

i tax.

2

22 !1 i1

((V)0)

0)0)0)

i1)

(l))(M(V)

Grand total j 14,036

1,715,418

59,292,992

0)(J)f i )

C1)

112,065

659,719

* 1,363,'982'| 11,416* j 254," 7i3

7,510,943 { 666,209 | 556,503

3,185

$.32, 71225,532104,25084,02868, 732110,78342,34245,2437,413

31,8989,432

Per cent.5.374.644.796.305.697. 597.998.132.88

10.9610.80

.31,57547,710 !83,124 ;

42,92054,553

12. >415.0817.3017.1316. f>S

p

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

N E B R A S K A .

$2,000-$2,5002

$2,000-$2,500S2500$3000 2

Grand total..

$2,500-83,000$3)000-84,000 -$3,000-84,000$4,000-15,000 *$4,000-15,000$5,000-86,0002

$5,000-86,000$6,000-17,000 !$7,000-88,000 !$8,000-^9,000 !$9,000-$10,000 l$10,000-$ll ,000 i$11,000-$12,000$12,000-113,000$13,000-$14,000$14,000-815,000$15,000-820,000$20,000-825,000$25,000-830,000$30,000-140,000 :$40,000-$50,000$50,000-860,000 i$80,000-170,000$70,000-880,000S80,000-190,000890,000-8100,000$100,000-$l 50,000$150,000-8200,000$200,000-8250,000$250,000-1300,000$300,000-$4O0,00O$400,000-8500,000$500,000-8750,000$750,000-$1,000,000$1,000,000-11,500,000$1,500,000-$2,000,000$2,000,000-83,000,000$3,000,000-84,000,000$4,000,000-15,000,000$5,000,000 and overClasses g r o u p e d l

6,1456,8132,0008,397

60411,426.

1055,816

193,0291,643.

974662409263223141117ill269164958849.22

1251

10

$13,622,15,623,5,356,

23,105,1,981,

39,428,479,

25,808,101,

16,482,10,580,7,242,5,597,3,855,2,749.2,549;1,761'1,585!1,5784,609!3,521)2,619,3,351,2,155,1,188,

905!422',378)

1,226,'900,705,

0)

350872422639 I582 !962 1971 J189 !244 I128 I689 I167 !516 I

275 j

316 j536 i094724173

199 j697 I289 I

304793 j

642982027

$165,234143,05288,456

277,71343,641

503,88912,129

374,8143,398

256,017154,960109,67790,721 ,62,03639,946 ,48', 377 !

25,52519,09123,91585,298 •.59,40251,96976,34244,78318,940 .6,426

21,53311,861 ;5.549

23.2803)488 ;3,675 I

(M ;

0)

S264,126101,112352,284169,417386,530485,940302,757534,163

59,494656.058480,728889,297564,280536,659

351,210373,683297,431407.931

1,470)3421.249,773I', 021.0621,255)581

968,996662,197295,623?S7,655371)88959,059

751)546539,113254,500(l) '

$67,888 ; $80

795,680 ;

"251*972":

254,206 |

143 j .

"4*488J S29 !

49,632

876,235

202,728,895

50,535

2,905,672

525,394 13,776 j 147,183 !

$67,968 !

* 795," 680*

258,723

229.416 !179)812 i137,399 '115,935 ';76,83158,643 ;57,31437,88035,968 i33,73399,62861,92449,00660,80038,88221,3712) 27620,9761)93711,83317,994 ;

15 267 i7)504 j(J) i(l) I

$11,462 j20,630 !25,221 •25*741 \23)208 :

19,61131,859 !

17,26618,677 '20,21177)295 j69,32973,499 i110,26179.55548,X2514,19265,00417,58836.053111'X3N02,396110,164(i)

1,5426,02711,14613,37114,44313.73314,40513,41011,13012.27339,51630,476IS) 28138, 45033, 6744, 6584,15910,5472,9917,072:;) 1429, 5455, 714

166325

7612,3221,1173,3853, 4621.543

13,43019,93715.560s, 8517,007s.oso2*839'

10.18S

325

242,586206,794173,766155,102115.24394)309107,69571,95069,23767,760

229) 869181,666156,346218,368159,20SS2,93420,6271)9,36622,51654)95S143,462117,208123,707110,54144,41S

17,315,360 j 2,755,851 j 1,267,068 324,431 102,772 4,960,122 !

0. 44

"h'.u

1.00

1.471.052. 402.772.90:?. 1:?i, 224. OF.4. 37•t.20

,).5.0.7.0..").10.5.11.11.

17.20.13.

100752300v.47OS3352600155OSM

2.20

ha

1 Classes grouped to conceal the net income and ident i ty of the t axpayers . - Nontaxab le ; exempt ions and d iv idends exceed ne t income.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a. PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each daw of marine the number gof return--, net- income, contribution'', dividends, tar, and relative percentages, by Staler—rontinued. Q$

NEVADA.

Income class.

.""2,000->-2.500 I•-"2 :>KY )-<:], :>:)••)

S2,500-S"',;MM) i

sl3,0;)0-.k:l 1,00:)

S25,00:)-><30,000..

Numberof

rot urns.

IS-l7-19

56:WA

13163

42."4

Total netincome.

Exemptions from normaltax.

Contribu-tions.

II . 6 6 H , !S<I !

1 4 7 , Ht'»t> '1.537, n o I

43,60.1 'I.,"^1,.M1 '

17,917 j1. 135, S14 ,

.",.201 !127 :

1.61S :

Dividends.

sis, sis4,413V.)72

12, 16!11,2 IS22.IN«

8, 89021,637

229.212 '2."2,7()2 'is»;.r»7i)KI.-M3 ,

19, ss:is2, in.")

3,185 !

L344 j

1, 3s:>

42,7714 J , 7 3 S31.2S12."., 162•IS, 69627. :>s:-i2,s,9ir>

T), 196;>,i2-i

29, f 1S2»o,7329,"), 039

Normaltax.

s;7, 713

*7,"S7I

!7,;'.S6

10,752

:>! 79*1,8385, 1134,32;i3,7231,3362.3312,9126,179(>, 974

War excess profits tax.

Surtax. Personalservice (8per cent).

Investedcapital

(graded).

1

S4261.472 i1,001 '

91.") ,i,:'.6o1,33-i1,379;

52S1,167 ]1.760 !i,t529 ;7,74S i

Total tax.

i.3091,39.)1,6094,SS4

lol1,6.77

499.'96

1,0043,010

595

$7,743

7,871

12,677

17 ^~

11,17810,9948,1947,362

11,3576,3467,3702,3634,0977,476

16,58S15.317

Averagerate oftax.

0. 47

" .51

' 7 80

"i'.hh

1.662.222. 503. 214. 493. 404.024.744.976.445A'34. 75

H

30S.9S! !

!33,NI0 i1,393

37750,14130,399

C2)

, 3 ;3,372 I

n \

12,639 I 5,8131,396 29

27,35512,5505,9765,443

8.859.38

10.848.34

S !,),O00-S!!)!).()()•') I.

M00,l)')!) -S500.00')

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

Grand J.otal. Hi, 9ti:->. X1

2 S70

123,487 I

6,789 i 1,760 j

50,900 j 26,076 5,445 | 205,908 |

NEW HAMPSHIRE.

$2,000-12,5001$2,000-12,500$2,500-$3,0001S2,500-$3,00033,000-^4,000 l

$3,000-14,000,$4,000-85,000!

$4,000-§5,000.•S5,000-«6J000 '

srooo$(o6o$6,00O-$7,000$7,000-88,000$8,000-19,000.$9,000-$10,000$10,000-$l1,000$11,000-812,000$12,000-$13,00()$13,000-814,000.S14,000-$15,000$15,000-820,000$20,000-$25,000$25,000--S30,000$30,000-$40,000$40,000-^50,000$50,000-^60,000860,000-870,000 -$70,000-880,000...$80,000-890,000$90,000-3100,000$100,000-1150,000$150,000-$200,000$200,000-8250,000$250,000-8300,000$300,000-$400.000

664 |971 !230 1X66 i149 !041f>2 ;5183

332205169119877505543027 •108;00 i29 i43 i40 !197 :07 !37 I4 !

$1,466,5712,192,367616,863

2,361,920502,673

3,571,760277, 843

2,319,00815,986

1,820,5321,722,7231,200,2131,004,804823,563786,651744,846676,302483,794390,305

1,842,3351,456,026791,598

1,483,2551,807,5151,044,041450,469452,322588,521287,385850,490695,324

$10,370 j14,407 (8,446 :

28,3478,061

45,5624. 73031,009

42328,85722,67123,95918,44813,62814,92620,86513', 391)12,2777,170

33,51839,895 •20,952 !40,609 146,03047,04816,06117,290 I26,115 !9,925 i

33,850 |80,588 !(2) !

$212,023 i58,859 j231,689 L82,144 !

300,149213,309197, 741

1,272,516' 12,678332,900•423,433372,582405,097278,905361,712325,871257,343239,294243,743882,917740,577548,645783,856

1,017,888491,226245,683223,698360,795204,404428,250223,846(2)

$7,643 |

10,904;

26 853 i

!

$1

$7,643

10,904

26,754

0.35

.46

.75

21,340 ; 21,462 I

20,99022,12917,24411,80512,1868,9868,3409,7306,5793,94826,828IS,0837,71017,74323,60718,3725,68410,4197,3942,55815,0098,477

SI,0662,8433,2163,7604,4444,4314,3765,8364,4464,22227,31428,91120,70347,60464,63950,94619,66738,67242,68025,76792,56599,740

5103, 0182 7091,7932,8133,8243,2144,7853,4441,65022,36514,5883,29611,7338,7779,4157,1383,75212,135

1566,77213,385(2)

(2)

5922320

1,404

1,558770

4,7923,00831,0527,07824,1189,9233,113

4,232

22,56628,04923,39217,37819,44317 24117,33420,35114,4699,82078,06562,35236,50180,088128,07585,81156,60762,76665,32228,481118,578121,60252,29080,056

.93

1.241.631.861.732.362.192.333.012.992.524.244.284.615.407.098.22

12.5713.8711.109.91

13.9417.4922.7527.20

I

L Nontax able: exemptions and dividends exceed net income. - Classes grouped to conceal the net income and identity of the taxpayers.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a — ERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of Income the numberof returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

NEW HAMPSHIRE-Continued.

Income class.! Numberi of1 returns.

Total netincome.

Exemptions from normal Itax. |

Contribu-tions.

$400,000-$500,000$500,000-5750,000$750,000-81,000,000...$1,000,000-$1,500,000.$1,500,000-$2,000,000.$2,000,000-$3,000,000.$3,000,000-84,000,000.$4,000,000-$5,000,000.$5,000,000 and over..Classes grouped *

Dividends.

0)

Normaltax. Surtax.

0)

Grand total.

$954,231 $16,413 | $261,611 ; $26,635 $260,175

6,075 35,742,296 755,909 12,235,384: 377,196

NEW JERSEY.

858,023

War excess profits tax.;

Investedcapital

(graded).

Total tax.Averagerate of

tax.

Per cent.$156,816 36.46

$2,352 j

143,746 ! $91,351 1,470,316 4.11

Ooo

>

$2,000-$2,500 2

$2,000-$2,500$2,500-$3,000 2

$2,500-$3,000$3,000-14,000 2

$3,000-$4,000$4,000-$5,000 2

$4,000-15,000$5,000-$6,000 2

$5,000-$6,000 .$6,O0O-$7,000$7,000-$8,000$8,000-$9,000$9,000-$10,000$10,000-$ll,000$ll,000-$12,000$12,000-$13,000$13,000 $14,000 , . . , , . , , , , ,

6,12,1,

11,

12,891113

6,659

$15,200,10227,704,449 •3,278,935 i32,628,915 !1,295,127 i

44,124,620505,392

29,670,97327,234 !

22,204,460 !15,636,435 i12,512,28810,818,9879,439,7428,144,2416,819,7446,067,7715,985,479

$271,754 I340,691 i34,925222,86722,340585,1649,217

326,222818

280,282231,082203,722 i196,745 !165,124157,696115,257129,362122,089

$538,000364,159508,118606,733565,839

1,472,141318,115

1,717,46116,044

2,280,7552,421,2332,035,2052,169,7831,950,5161,835,5331,641,1011,646,1671,651,532

$99,801

'148*338'

316,443

320*415

318,758246,901219,977195,868171,769161,577134,191116,821121,116

$426 :

"'265*; $18

516 |

11^896 |

496

$100,227 ;

**i48,'62l*'

653 j

317,455 i

"332^964*:

$15,478 '•28,60755,305 ;48,067 j49,422 |57,079 i55,926 :56,717 •64,833

9,843 i35,293 ;82,075 i106,343 i97,995 !112,926 ;96,17586,94292.024

82700,339402,9322,5262,2463,2938,8898,97910,277

344,161,011,140760,289352,804321,432 !334,875295,181269,459 l288,250

0.36

".4G

1.12

1.556.476.083.263.414.114.3J4.444. S->

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

814,00O--$15,000 1$15,000-120,000 1$20,000-825,000 1$25,000 -$30,000 !$30,000-140,000 !$40,000-850,000 •$50,000-$60,000 i$60,000-870,000 !

$70,000-880,000 '$80,000-190,000 i$90,0Q0-$100,000 i$100,000-^150,000 i$150,000-^200,000 !$200y000-$250',000$250,000-1300,000 i$300,000-1400,000$400,000-1500,0008500,000-8750,000$100,000-81,000,000$1,000,000-11,500,000$1,500,000-82,000,000$2,000,000-83,000,000$3,000.000-84,000,000$4,000,000-455,000,000 ;

$5,000,000 and over ;.Classes grouped l i.

34 J172659438196253

121.886350131453216191622

4,20,14,11,16,U,

7,

4n16'

74,6

941,188,764,920,901,259,640,822,533,334,726,183804,167

502159109563798598749521527079164950442376

309,8554280)

n>(i)(i)

280

99,710 :•151,166 '307,529 !346,556 l

1,038,627 j355,861 I297,998 j196,472243,310179,010 !147,812 j552,712 I257,795 !327,703 !282,192 j208', 229 I

C1)' !

)0)

2,241,931 :

(i, 113,991 l

.3,131,484 :4,594,1777,085,4805,355,8484,368,965 t3,673,144 |3,059,505 i2,904,834 12,218,184 I8,558,297 !4,043,090 |5,051,101 !2\111,888 '3.764.522 !

en ' i

97,412,291,226,318,199,181,150,121,85,88,

262,127,i\U.

82:93:

asC1)

871700255435 ;394 i444 ;

058 :346276024 i007 !585,557 ;

.201 1,773 ]

58,617323,249312,749324,822600,730464,543526,103477,734440,772373,155377,256

1,607,503087,356948.582759'. 736

1.351'. 999f i)

0)

77, 156366,831278,759 i237,433 i316,000 !193,450 IL57,210 j

165,981 !114,195 I107,778 !89,483 L

171,120129,640 I73,774 !65,220 i62.719 !.(M ;.(l)

3,30014', 843:J7,86926,46436,549 ;65,35420,51969,135 ;30,947 i52,684 ;

173*85024,46615,40235,837

237,. 147,920,815,

1,271,922,884,863,707,618,554,

2,215,5,269,L.107,942,

1,508,83,

824,713773

1,057738

2-14623632154673791890196190641746058025070994491517383880740820145

4. SO5. 086.24$.847.528.209.18LI. 0310.8211.6011.7413.6916.2615.4521.8823.4719.4722.0536.4436.2431. 2435. 43

13,735, 858 '

G rand total. 68.770 ! 421,757,424

337,808 I

9,045,853 !

10,714,632 I 113,096 3,952,553 ; 125,836 j

H

104.729.508 j ,492,309 1.4,318,893 ; 3,465.610 ! L. 777,949 : 25,054,761 5.94 ^

N E W M E X I C O .

$2,000-82,500 2 . .$2,000-12,500....$2,500-83,000 2 . .$2,500-83,000....$3,000-14,000 2 . .$3,000-14,000....$4,000-15,000 2 . .14,000-15,000....85,000-86,000 2 . .$5,000-16,000....$6,000-87,000....$7',000-$8,000....$8,000-19,000... .$9,000-110,000...$10,000-811,000..$11,000-112,000..$12,000-«13 000..

628 :845 i14377659 :

779 :21 j

334 l

4 i229129 !110 !

i!36 !29 -26

$1,1,

377,072902,672385,008117,012197,222667,90591,540

491,41320,847

253,702849,062823,746474,337524,314379,714333,351321,759

$4,614ft, 6942,566

11,6101,152

18,068640

10,101554

12,80912,89214,29521,6913,767 ;

4,6911,9981,806

-840,9,

39,30.83,59,62,41,15,99,69,

106,49,38,84,65:

$7,908

j 10,934 ; ;

1 iti]hki'''.'.I'.'.'.'.'.'.'.'.'.'.'.

16,231

18,325 i14,066 ;

15,118 !8,637 i

10,900 I6,040 '7,512 !7,201 i

$96

$891 •1,6572.6735,5013,042 i2,4362,9743,350

164198

1,4801,7551,0772,1491,9782,437

S484

3583,360

$7,908

11*030

"is," 581

16,231

0.42

.52

.70

T69

19,38015,92119,27116,37715,01910,98315,82412,988

1.

2.?j.2_2*.4.4.

5588344586897504

1 Classes grouped to conceal the net ncome and identity o the taxpayer. 2 Nontaxable; exemptions and dividends exceed the net income.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a. - PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for- each class of income the numberof returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

NEW MEXICO—Continued.

$300,000-$400,000$400,000-1500,000$500,000-$750,000*750,000-$1,000,000...$1,000,000-11,500,000.$1,500,000-12,000,000.$2,000,000-$3,000,000.$3,000,000-$4,000,000.$4,000,000-$5,000,000.$5,000,000 and over . .Classes grouped i

Income, class

$13,000~$14,000 j$14,000-515,000 i$15,000-420,000 !$20,000 -$25,000 i$25,000430,000 '<*30,000-«40,000$40,000-$50,000 !

$50,000~$00,000S60,000-*70,000$70,000-$80,000$80,000 -490,000$90,000-4100,000S100,000-$150,000 ;

15150,000-4200,000$200,000-$25(),000 1$250,000-$300,000..

Numl er jof j

returns. |

2717

2613219462413

Total netincome.

$364,108245,343895,252592.236356!921696', 196392,297213,050401,016152,778340,974(1) '( i )

(M

Exemptions from normaltax.

Contribu-tions.

$4,3691,9607,0989,7931,9293,6252,4752,1903,706' 955

2,0000 )I1)

Dividends.

$83,93338.498

235,890166,41460,237

193,422140,467125,463129,832

50231.259t 1 ) '( I s )

I1)

War excess profits tax.

0) 0)

Normaltax.

$6,4235,592

18,01612,2178,61412,0507.8272,9367,3685,8226,8310)O)

0)

Surtax. ! Personal I InvestedI service (8 j capital! percent). | (graded).

$3,6962,191

13,408 ,13,45510,43719,81221,5077,457

18,40914,40920,365

0)(!)(r)

$643633

5, 8192,695

9053,7133,940

$4,1123,900

12,2335,044

16,3256,3274,339

4,079

6,i42

9,012

0)

Grand total. 4,448

1,031,868

20,892,721

12,257

782,305

623,300 13,349 |

2,981,064 I 248,498

107,687

275,, 357 40,583

12,934

78,428

$14,87412,316 i49,476 i33,411 !36,281 141,902 I37,613 i10,393 I38,86820,23133,33810,35636,121 !

47,76740,406

Averagerate oftax.

Per cent.4.085.025.535.64

10.166.029.594.889.69

13.249.78

10.4810.0214.4816.64

(72H£>•H

sIf}

642,866

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

N E W Y O K K .

$2,000-12,500 2$2,000-82,50052,500-13,000 2$2,500-13,000$3,000-14,000 2 |$3,000-$4,000 !$4,000-15,000 2 i$4,000-$5,000 185,000-86,000 2 1$5,000-86,000 j$6,000-$7,000$7,000-18,000 |88.000-89,000 i$9.000-110.000 S$10,000-811,000 !$11,000-812,000 '$12,000-813,000 :$13,000-114,000$14,000-815,000$15,000-$20',000$20,000-825,000$25,000-830,000 ;$30,000-840,000 i$40,000-850)000$50,000 $60,000 >$60,000-870,000 :

$70,000-880,000 \$80,000-890,000 j$90,000-8100,000 !

$100,000-8150,000 !$150,000-$200,000 i$200,000-8250,000 !$250,000-$300,000 i$300)000-8400,000 j8400,000-8500,0008500,000-8750,000$750,000-81,000,000$1,000,000-81,500,000$1,500,000-$2,000,000$2,000,000-83,000,000$3,000,000-84,000'000$4,000)000-85,000,000$5,000,000 and over

(irand total

13,05544,9413,155

43,4521,734

48,541919

26,302109

16,94810,9027,770 j5,7394,7313,7742,9742,5262,2041,8076,6864". 0372'. 6913,2391 9231' 271

901658472374

1,08447626313113474

106394013163

266,223

$28,631,883101,481,722

8,384,957118,402,397

5,803,791166,686,744

4,045,060117,303,788

562,59492,589,99770,444,61559,072,60748,605,28143,934,00739,571,12434,248,03231,549,71229,708,28526.309,246

115'803,22790,237,27073,382,310

112,003,14885,325,69869,828,92958,194,17949,048,52040.163,47935; 237,695

131,578.94382,582169959,496,84435,789,89645,936,40432,69S; 83863,158,54333,658,19047,775,66921,648.13539,475,6739,478,103

22,655,53557; 242; 379

$165,1442,018,507

100,2371,729,996

102,1163,034,371

87,105951,97935,696

827,748737,220717,471549,439595,452497,185429,957399,485388,468412,785

1,733,7241,505,807 I1,373,195 I2,249,8361.743,53(81,497,798 !1.333,033 I1,435,623 i1,135,583

975,7124,260,2512,963,9762,280,637 I1,609,007i;922,4411,266,9784,228,9432,994,5813,325,9921,823,4351,471,651

772,1973,041,1976,585,512

2,439,736,148 | 67,311,008 791,043,169 \ 39,419,530

$2,016,6961,300,9512.264,3401,980,8863,767,8905,837,1533,240,4666,711,609

445,1238,580,7259,756,2739,176,7098,669,4078,574,6008,188,9507,609,4707,203,7878,052,0396,404)994

32,581,59229,011,54324.506,905 ,39)759,992 i31,823,345 '28', 221,855 i23.740; 124 ,22 829 95816'765,'19717,156,26859,532,918 i40,018,58929,424,37419,694,01728,108,510 ]16,723,719 j45,185,581 !22,944,984 i35,663,584 j12,478,820 i24,238,944 =6,725,779 i

21,928,365 i52,196,138

$1,122,807

*i*2l4*644'|

1 $3,418

4,190

1,355,515 {

22,242

32," 709

1,403,8021,224,6301 076.658l', 545', 111

835,842851,317718,170672,001620,571565,113

2,507,2451,949,0061,602,6942,413,0791,848,7891,449,977I'178,899

927,090S22)614653,399

2.855,5891)512,9611.045,637

'563,081642,501576,923616,629301,255465, 542318,650466,09878,43014,03021.420

$77,150146,555176,181220,327248,279284,734285,313306,030328,880327,648

1,893,1712.087,8762,268,4744,174,6213.878,2013', 804', 1213,495,9883.282,4843', 055,0052,817,849

13,549,03411,247,0079;393,1046,463,7378,689,5487,716,164

14,392,266S, 746,455

13,616,6178,095,894

14,664,6703,653,3688,083,371

19,729,505

181,199,627

51,340182,194756,024409,925476,249514,462443,730451,960429,961442,490

2,151,2251,677.8861,340,8792,099,4341,645,3521,301,895i 017,210' 771,613698,833519,787

2,040,2041,039.707

622)158306,390432,252338,458254,77096,716

195,66512,761

264,1487,5209,684

$66

1,735

6,527

7,5894,976

607,64719,71812,65828,23619,40520,73723,81729,399

170,163176,765147,881317,642320,780326,184211,116254,177184,081130,310542,849463,773363,013283,433239,807166,517235,54279,26620,440

478,575

$1,126,225

""i*2i8,"366'

l, 346, 388

1,394,751

23,065,441 ! 5,894,824

1,539,8811,558,3552,616,5102,195,0811,633,0281,678,7491,466,6181)450,7281,403,2291,364,6506,721,8045,891,5335,359,9289,004,7767,693,1226,882,1775,903,2135,235,3644,760,5334,121,345

18,987,67614,263,44811,423,9127,616,641

10,004,1088,798,062

15,499,2079,223,692

14,298,2648,905,880

15,394,9163,739,3188,107,085

19,750,925

1.11

249,579,422 j

1.03

.81

1.19

1.672.214.434.523.724.244.284.604.725.195.806.537.308.039.029.86

10.1410.6711.8511.7014.4317.2719.2021.2821.7126.9824.5427.4029.9341.1139.0039.4535.7834.50

10.23

1 Classes grouped to conceal the net income and identity of the taxpayer. - Nontaxable; exemptions and dividends exceed the net income.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS--DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income Ihtof returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

nnber

NOKTH CAllOLINA.

Exemptions from normal'tax. j War excess profits tax.,

Income class.Number

of, returns.

Total notincome.

$2.000-«2,500i....$2,000-42,500$2,500-$3,000 i . . . .$2.500-43,000$3,000-44,000 i$3,000-44,000$4,000-85,0001$4,000-45,000$5,000-46,0001$5,000-$6,000$6,000-17,000$7,000-18,000$8,000-19,000$9.000-$10,000$10.000-$11,000....$11,000-112,000....$12,000-$13.000....«13,000-$14.000_...$14,000-$l5.000....$15,000-$20,000....$20,000-$25.000....$25,000-$30,000....$30,000-140,000....$40,000-450,000....$50.000-$60,000....$60,000-$70,000....$70,000-480,000....$80,000-190,000....$90,000-1100,000...$100,000-4150.000..$150,000-$200,000..$200,000-4250,000..$250,000-4300.000..$300,000-1400,000..$400.000-$500,000..

,716,476674

.919340

, 585137

,34026

782523345253198126104 '89 j62 I58 I

168 j

8827 I17 i

$3,819,5103,358,4401,816,2155,272,0011,146,0398,880,493

611,7325,960,135

137,2194,269,5363,368,5512,572,6572,145,5351,870,3741,309,2131,189,0531,111,200

835,019839,963 j

2,896,1532,248,2831,539,4882,995,2431,22,0,781 !

915,905502,270594,488 \930,561 !190,097 ]

1,405,391 ,335,142 :

1,153,477 I569,734 !(2) I

!

Contribu-tions.

$56,691 ,37,30839,276 I71,335 !35,644 :

158,832 ;18,750 :

128,784 !8,748

100,15169,51971.65152,920:^, 06336,14729.91843,30123,44623,23396,90781,85748,19091,79040,50156,300 |13,538 j6,397 i17,362 |1,65545,7874,23017,0707,534(2)

Dividends.

$264,50263,148

274,675107,625438.933303,781378,538378,59392,766

513,252515,915520,753432,205486,437351,764360,348363,479255,650301,035

1,164,377975,647665,383

1,379,000590,640484,069405,397193,203226,581

70,950768,61352,856

357,393553,114

Normalj tax . Surtax. Personal

service (8Investedcapital

Total tax .Averagerate oftax.

percent). | (graded).

i•515,093 i

23,870 '>

54 03 9

i- - i

|I

1...

1

i

$213

60 $3 j

$15,093

24,083

54,102

Per cent.

0.4f

.46

.61

oo, 151

52.09847,63537,98435,92230,80023,32",19,67420,02114,67213,63049,69737,87024,86649,33718,0929,5585,19514,40725,7674,41919,79210,37227,006

139(2)

(2)

$2,5385,7806.9489,02810,227S, 5349,98111,723S, 8939,83144,63749,70340,46498,46645,60229,96424,63548,63973,44413 93897.54651.458197.134116,998(2)

(2)

827

8203,9368,08110,24210,4138,9817. 4656,7508,2257,523

21,37926,84018,75034,78815,6467,1116,0843,9946,694350

6,23713,72220,208

733

(2)

786

144336784

1,65592(i

1,4811,571273

3,2573,288253

3,13616,13011,03319,1771,513

9,041

49,752

71,556

56,764

55,60057,68753,79756,84752,36642,32138,69138,76735,04734,272115,966117,549100,210193,62498,51748,14635,91476,081105,90518,707173,32775,552

315,904117,870137,436109,536

.95

1.301.712.092.6.r

2. S(3.233.253.491.204. OS4.005.236.516.468.075.267.15

12*. 8011.389.8412^3322 5427.3820.6934.8827.13

Ip

O

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$500,000-4750,000$750,000-$!,000,000§1,000,000-81,500,000...$1,500,000-42,000,000. - .

•_i $2,000,000-43,000,000. - -4^ $3,000,000-$4.000.000...2 $4,000,000-85,000,000o $5,000,000 and over

19a,823 !

Classes grouped 2

Grand total i 1 3

i

2 6 3 JI

1,

69

639,

649

233

131 1

103

,693

994

829

1,

15,

025,

316,

620

242

19,

760,

681

112 1,

421,823 ;

437,934 i

1,

257,

291

363 196 095 I 2 651,504 3 81

N O R T H D A K O T A .

$2,000-12,500 i$2,000-82,500..$2,500-53,0001$2,500-$3,000..$3,000-$l,000i53,000-44,000..S 4,000-85,000 l

S-l.000-$5.000..S5.000-$6,000 ^$5.000-8*3,000Sfi',OOO-87',OOOS7,000-«S',(KH) . . _38,000-19,000$9,000 -810,000810,000-811,000$11,000-812,000$12,000-$13,000$13,000-814,000$14,000-815,000$15,000-820,000820,000-825,000$25,000-830,000$30,000-$ 10,000$40,000-850,000850,000-860,000$60,000-870,000$70,000-880,000§80,000-890,000$90,000-8100,000$100,000-8150,000$150,000-8200,000$200,000-8250,000$250,000-1300,000$300,000-8400,000

!,114.569791,980327

1,74351

177023692131301006141 :324425712815 !

10122311

$4,694,8423;594.1772, II5; 042 •5,466,8171,074,6369,520,903222,540

0,079, 40991,572

3,820,117 :

2.370,5771.580, 451 ;I', 103,722 •955,978 I037,563 i466,501398.784 ,593.785 :361', 400 !

1,207", 929 !028.321 ;

420.019545'207 :

529,438103,282 i185.301

$58,33928,50928,58356,15720,419

112,8664,541

78,8821.830

ru), 95332, G0226,66417,64S20,39617.8278,6676,0577,6305,175

22, 75819,0097,795

12,49218,456

15114.847

$131,023 I38,849 '

113,76056,085

188,130214,570 !113,794 '224,710

16,575201,303177,993181,785116,451127,496123,03470,192

133,726147,30888,994

402,579190,747187,562 I202,993 i315,804 '51,097 •

128,192 i

51,051 I38,676 I27,767 l

21,951 |19,958 j12,627 !10,569 |7,039 I

11,587 i7, 782 |

23,440 :11,269 i7,213 !

11,133 •7; 406 {

1,8441,351 '

00

$15,230

24,305

*260,839

59,350 $280

$63 ;

ios !

$15,230 j

24,305

260,902

59,738

0.42

. 11

2.74

.98

647469100813360168867 i992 i996 !455 ;986 i100 !728 i568 I873 i851153 ;

4781,0931,4951,3861,9671,5542,742489

1,585475

1,8092,0592,223

111253

3459

4,5783,7923,1111,917

2,0111,266 ;5,593 i4,001 i1,069

11,168

811

54,17644,27234,42132; 72831,07721,46019,09511,52021,17913,97848,82829,42923,23339,98023,5325,6959,3158,6226.864

16,895

1.421.K62.172.973.253.374.092.893. 573.874.044.085. 537.334.445.515.03

11.138.16

15.11

m

£§

c

B

1 Xoni axahle; exemptions and dividends exceed the net income. 2 Classes grouped to conceal the net income and identity of the taxpayers.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the numberof returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

NORTH DAKOTA—Continued.

Income class.

$400,000-8500,000$500,000-8750,000$750,000-51,000.000...$1,000,000-$1,500,000.$1,500,000-82,000,000.$2,000.000-$3,000,000.$3,000,000-84,000,000.$4,O00,00O-$5,00O,O00.$5,000,000 a n d o v e r . .Classes grouped i

Grand total.

i Number; of

returns.

Exemptions from normal

Total netincome. Contribu-

tions. Dividends.

N ormaltax.

$273,374

12,S21 ! 49,053,723

.$5,3S4

0S9,037

SI 15,922 $0,720

039,1134,090,074

| War excess profits tax.

Surtax. Personal ' Investedservice (8 | capitalpercent), j (graded).

AverageTotal tax. rate of

tax.

Per cent.

$25,101

157,227

$554

21,304 $850,474

H>

• O

OHIO.

$2,000-$2,500 ? i 6,350 iS2,000-$2,500 j 17,700$2,500-$3,000 2 | 1,612$2,500-83,000 1 17,77983,000-84,000 2 801$3,000-$4,000 19,040$4,000-85,000 2 i 382$4,000-85,000 i 8,950$5,000-$6,000 2 - ! 54$5,000-86,000 ! 5,219$6,000-87,000 1 3,193$7,000-88,000 i 2,310$8,000-19,000 i I) 570$9,000-$10,000 1,286$10,000-111,000 » 1,021$11,000-812,000 ! 870$12,000-$13,000 i 073

$14,045,17440,240,9894,423,777

48,715,0812,717,621

65,466,3931,688,134

39,912,718287,464

28,543,26520,588,36517,397,37813,278,75112,166,75910,683,1749,965,387S,387,175

$141,300,

60.482;

61,814,

45,568,

16,440.358;292,

'228,243,212,898,162,

355 i184 :

7 1 1 •018 I231 i237 !425 i111 !951 1600 i565 !541 I786 !527 |532 j765 |857 ;

•SI, 199,587,995,941,

1,389,2,462,1,234,2,678,

210,3,700,3,718,3,791,3,256,3,305,3,109,3,620;12.054

$241,656

215,440

450,007

'469,862

385,787300,745268,958221,449206,447184,800160,120l'!S, 652

$1,136

"7," 689' $4,043 I

$20,343 i48,83748,103 !53,615 !63,207 :.70,853 '75,32575.7S1

$241,050

" 216," 576'

401,739

'423,'34O"

13,72922,53307,13265,82888,83493,25190, 60101,046

2,122 i0,711 !4,980 I9,806 '9,261 !9,42627,23013,948 ,

421,981 !378,820 !389,173 i350,698367,749 !358,336353,276 i329,427 i

1.481.832.242.643.023.353.55;$. 93

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

313,000- $14,000$14,000- $15,000$15,000-820,000$20.00O-$25,000S25,000-130,000£30,000~$40,000«40.00O-$50,000

$5o'ooo$6o;ooo$60,000-870,000$70,000-$80,000$80,000-190,000$90,000-1100,000.$100,000-1150,000m 50,000-1200,000$200,000-$250,000$250,000-$300,000$300,000-$400,000$400,000-$500,000$500,000-1750,000$750,000-41,000,000$1,000,000-11,500,000••?1,500,000-$2,000,000$2,000,000-13,000,000«3,000,000-$4,000,000«4,000,000-$5,000,000$5,000,000 and over('lasses grouped l

60S50S

1,71796960173539627315712887581726728241611166

8,225,7597.303,148

29,693.03222,030,02816,260,70725,106,72317,544,52314,919,94510,150,5169,543,4997,261,2055,515,966

20,486,76111,425,9466,123,9766,610,724 :5,576,1534.896,2619,503,3365; 545,111O)

191,S31146, 90S671,3*3514,827432,114624,557475,152440.377309,674346.483219,649219,312 |795,611 I4)7,469 i237,903 i302,919205,289 i207,205 1379,795199,100

2,740,335 '3.18S.25413,S49i55410,267,4876,431.68413,387,444

S.360,6656,658,8905,999,062 i4,712,536 '4,024,871 i12,891,720 !8,432,298 I4.279,242 !5.178,942 It, 176.144 :

3,459,5187,663,0344,977,540 ;

(r)

131,7*0 '127,639181,991348,626247,375365,240250,773203,685123,8611.20,87386,04550,206 i

370,620122,988 ,63,86058,14014,34849,30571,46618,556

80,079si, 433132,773438,156123,082 i784,498 !653,803 !651,229 !

508,517 :559,270 i467,313 |360,603 !

2,659,749 '1,114,473 I811,784 IS70,551861,738 i809,160 i

1,753,2431.558,506 ''CM II1)

98/229stU73

339;803293,062229,867351,377204,131186,397122,783125,125 I112,80857,233268,618114,309859,865 '53,75379,089 ;19,780 !

30,8395,528

14.199 i58.497 i80,720 I44,290 I109,304209.290 i143,109 !

21,872 i39.486 I109,44226,86581', 71221,41116,5333.650

320,979309,444

1,313,0641,160,564944,614

1,610,4191,317,9971,184,420777,033844,754775,608494,907

3,383,6991,373.1811,752,042986,094985,175878,245 •

1,855,5481,582,590544,912

1,079,033

:i. 90t.214. 12

5! 816.417. 517.9 V

8.8510. 6S8. 9716.5212.0228. 6114.9217.6717.9419.5328.5426.3111.9(1

<;rand total

1 i (1)

*.*! "is,"859*998*;

95,396 i 598,090,922 •

1,222,555

1,089,060 i

13.745,314 ! li)5,US7,<13(.

O K L A H O M A .

2,034

>, 523, 280

"2^832,385 1

19,108,409 4,214,371 ; 1,083,594 i 30,989,654

$2,000-82,5002..$2,000-$2,500. ..$2,500-$3,000 2..$2,500-13,000....$3,000-14,000 2..$3,000-14,000....$4,000-$5,000 2..$4,000-15,000....$5,000-16,000 2..$5,000-$6,000....$6,000-$7,000....$7,000-$8,000....$8,000-$9,000....$9,000-$10,000...$10,000-$ll,000..$11,000-$12,000..

3,3723,8171,1534,698418

5,739108

3,00718

1,5861,006667434321242174

$7,8,3,12,1,19,

13

8643321

', 803,840!, 697,852!, 128,0651,874,707,413,096•,664,226482,462

1,405,83796,037

;, 673,606.,507,481k972,5043,674,1303,052,7862,537,8841,994,102

$47,22638,90623,98083,23323,513257,5298,152

125,9302,476 i

90,968 !

81,918 ;65,384 :51,111 ;43,228 146,338 !29,978

$338,66,187,111,346.287,274,429,41,

574,554,471,430,406,344;280!

238639 1892 !

$33,128 j $33,128 ! 0.38

T35477 ;554 !910 i538 j961009451143519,776 ,,017 i,744 ;

58,325 ! $67 58,392

139,022 ! 362 $461 139,845

"I4IJI33 1.05

125,479114,11995,83675,59064,49856,08444,439

$5,91812,20814,43715,97817,55117,70018,140

5235,955 i9,488 ;13,435 ,10,73312,910 ]

11,921

1,7762,6422,3678,9253,4301,287

131,920134,058122,403107,370101,70790,12475,787

1.522.062.462.923.333.553.80

25. (54 O

ao

1 (lassos grouped to conceal the net income and identity of the taxpayers. 2 Nontaxuble: exemptions and dividends exceed the net income.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.- PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the numberof returns, net income, contribution*, dividends, far, and relative percentages, by States—Continued.

O K L A H O M A — C o n t i n u e d .

[ncome olass.

$12,000-$13,000$13 000-$14 000$14 000-815 000 . . . .115 000 $20 000$20 000 $25 000$25,000-130,000$30.000-840,000$40 000-850 000$50,000-880,000$60 000-S70 000$70 000 $80 000$80 000-$90 000$90,000-8100,000$100,000-$150,000$150.00L)-$200,000$200 000-8250,000 -$250 000-8300 000$300 000-$400,000$400 000 $500 000$500 000-$750 000$750 000 $1 000 000151 000 000 %1 500 000SI 500 000 182 000 000$2 000 000 $3 000 000$3 000 000 $4 000 000 . -$4 000 000 $5 000 000$5,000,000 and over

Grand total

! Number I•; o f ;

! returns. !

119122104324 '174114

. . . . 120583517IS

-

9 :

')

3 i

> 2 !i . i .! I .

I j

• 28,031 S

Total netincome.

$1,498,4861,665,8391,507,3735,706,0103,891,2643,069,3344,098,1392,575,7*61,833,1641,101,4521,282,410

925,211670,399

3,074,0261,489.7791,073.573

521,936645,297

1,926,427

2,126,348

139,660,858

Exemptions from normaltax.

Contribu- , , i v i d e n d s _

i $24,85024,13626,78798,85061 72248,98652,13749,81522,75515,99220,10023,75924,07461,59432,06910,5217,616

600

: U6,355i

32,016

!1!

j 1,774,604

$303,560369,049225,102

1,181,196990,610841,915

1.151,407687,916675,432344,276175,48696,941

254,6061.106,589

540,664716,859147,546106,949

i,ll9,762

1,385,331

17,567,799

Normaltax .

831,94038,78537,767

135,95591,67769,62896,15169,02946,95427,12443,98630,53816,23974,78932,55412,85113,1784,108

32,409

28,, 131

Surtax.

$14,63919,48320,84895,67493,73597,574

151,453128,333111,80979,616

104,94281,22460,168

336,176172,474142,699104,238106,790

436,773

383,733

1,881,446 2,844,313

War excess profits tax.

Personalservice (8per cent).

810,21013,6399,137

33,75634,49522,76623,47018,96016,3123,376

4,5495,157

23,956672

18,6483,045

735

6,605

' 314,882

Investedcapital

(graded).

$10,6491,1382,692

18,064.33,72520,84764,55134,7462,3388,314

63712,4745,295

24,40483,672

30,571

61,650

Total tax.

$67,43873,04570,444

283,449253,632210,815335,625251,068177,413118,430149,565128,78586,859

459,325289,372174,198151,032111,633

537,437

411,884

436,655 5,477,296

Averagerate oftax.

Per cent.4.504.384.674.976.526.888.199.759.68

10.7511.6613.9212.9614.9419.4216.2228.9417.30

27.90

19.37

3.92

H

H

o

o

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

O R E G O N .

$2,000-12.500 i$2,000-$2,500$2,500-13,000 i$2,500-$3,000S3,00O-$4,000 i$3,000-$4,000$4,000-$5,000 i$4,000-15,000$5,000-$6,000 i i$5,000-16,000 '$6,000-$7,000 ;

$7,000-88,000$8,000-$9,000$9,000-110,000$10,000-$] 1,000$11,000-$12,000$12.000-$13,000$J3,000-$14,000$14,000-$!5,000 *$15,000-$20,000*20.000~-«25,000S25.00O-$30,00D$30'.000-$40.000$40,000-150,000,$50,000 -$1)0,000$60.000- $70.000$70,000-$80,000$80'.000-$90,000 .$90,000-$!00,000 .. .$100,000-$150,000$150,000-1200.000$200,000-.$250,000$250,000-$300,000$300,000-8400,000$400,000-$500,000$50:),000-$750,000 .'$750,OO0-$l,O00,000 ;$1,000,000-$1,500,000 •$L500,000-$2,000,000$2,000,000-13,000,000 i$3,000,000-$4,000,000$4,000,000-$5,000,000$5,000,000 and over('lasses grouped -

847!,554

184!,394

72!,630

46,315

2744483327236212125105835958

173124

19

289

1313536241

Grand total

$1,875,4455,800,851

487,8456, .540,178

247,6499.049,421

203,4745,939,921

10,3664,111,3303,156,1152,476,3122,004,784 :2,055,818 •'1,348,1071,202,0571,044,482

808,961 '852,895

2,992,7022,727.7681,385'. 8881,926; 6121,233' 822'491,070831,482983', 03(1427; 203290,709747,884344,165961,715(2)

$15,95729,0736,63755,5763,582 :86,1492,91156,950 I

900 !45,964 !40,229 |30,284 ;25,11526,886 ,12,08612,38818,569

9,59111,24947,01833.23926,09437,93522.1269,19815,8446,018

4,4738,85015,8097,761

25,070

$89,99038,40257,575183,842127,503209,994146,182190,7108,260

347,921332,975308,779244,803325,517248,661180,128212^678154,193124,832647,659,143; 124492.716770', 099457,306271', 794339,557150, 63(i202', 92595,265472,937308,305412,339(2)

63,892 :

59,95456,41045,87541,51144,62628,20228,08422,42418,36120,28270', 54450,38629,75340,12226 2307;iS4 :

14,54230,9658,12")6,2999,440 !'365 1

19,560

$91 406

33,245

132 702 '

$21

240

1,515

jj

$i76i . .

$21,427 i

33,485

134,393

0.37

.51

1.49

249 64,210 I

$2,2035,530 ,6,699 I8,116 !

12,315 I8,843

10,215 i10,461 '9,427

10,55149.53857', 28637,20664.99452', 58623.25043.769SO.07625,38417.03463,53024,076

157,753

6,838 i4,629 j8,611 !9,616 i

13,744 :10,882 !

7,3245,8045,3889; 585

27,12720,09828.95423;2488, 5742,106

15,29523,494

1,91S1,4505,404

1212,134 I2,860 j5,126 I5,163 •5,254 .

10,848 !6'. 35J7,789 :

29,08337.089In', 25525,07131.4941 "y. 8546, 902

29' •578

2804,482

29,489 ;

68,995 I66,69063,319 ;62,10375,81153,09050,87749,53739,52748,207176.292164;859111,168153,435US', 88448', 394SO, 508164,21335,42728. (K>382 85624;441206,80255,568

(¥) (V)

229,494

'666'706'i

2,026,955 i 2,097 ! 285,404 j 59,804

66.587,023 ' 751,628 I 9,583, OH i 990.293

657,424 45,176 189,364 j

1,43s. 266 ' 319,779 430,443 : 3,178,781

l.C

1.682.112.563.103.693.944.234.744.895.655.896.048.027.969.639. 859. OS

16. 708.299. 65

11.087.10

21.5018.93

43.01

"55." 56

6

1 Noj)1a\nble; exempt ions and dividends exceed the net income 2 ('lasses grouped to coueal (lie identity and net income of the taxpayercs.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—:PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class q,of returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

)f income the number

PENNSYLVANIA.

00

Income class.

Exemptions from normaltax.

Number: Total not

returns. i n c o m o - Contribu-tions. ! -Dividends.

Normaltax. Surtax.

War excess profits tax.

Personalservice (Spercent).

Investedcapital

(graded).

• AverageTotal tax. rate oi

i tax.

$2,000-82,500 i$2,000-82,500$2,500-^3,000 *$2,500-$3,000$3,000-84,0001. . . .§3,000-14,000$4,000-85,000 i . . . .S4,000-$5,000$5,000-86,000 i$5,000-86,000•«6,000-87,00037,000-88,000$8,000-^9,000$9,000-810,000810,000-81 1,000. - .§11,000-812,000...$12,000-813,000...$13,000-814,000...814,000-815,000. . .$15,000-$20,000. - .$20,000-825,000. . .825,000-830,000. - .R30,000-$40,000...$40,000-850)000. - .850,000-860,000...$60,000-$70,000 - - -$70)000-$80,000. . .880,000-890,000. - .$90,000-8100,000 - -$100,000-8150,000.$150,000-8200,000.$200,000-8250,000.$250,000-8300)000 -$300,000-8400,000.$400,000-8500,000.

1 7, i)5r>27,047

4. 34826,086

1,44328.880

45314,984

788,9325,3704,066

i

3,056 ;

2.285l'.8791,496 '•1,199

992 1902 !

3.049 !1,735 i1,091 !1', 427 !

782 \508351265 :189158456166

.84:426821

*41,380,11 661.234,385 '11.660,90371'. 222,737 ;4,809,080

99,258,751 i2,004,443 !

66.852,768 !422,707 :

48,910,700 '34.820.313 |30,383,282 ;26.015,676 i21,657,637 \19,729,511 ;17,292,827 !14,988,993 I13,370,114 I13)035,918 I52,676,642 j38,655,434 :30.055,533 i48.972.314 j34,930,600 i27,421)208 I22,407,244 I19,738,776 '16,774,401 |14,741,248 j55,008)737 I28,648) 33718,564,84311,637,01623,369,039 j9.391,274 !

81,279,357373,422123,411582,20696,628

1,047,38344,495

1,429,85720,410700,310845,072510,756428,170363.806366)418331,543 i252,374235,919223)858

1,089,302 i799,751708,321

1,063,026878,755 I881,621 j683,111 |503,434 !479,227 i520,806 ;

1,813,119 !981,360 !587,173 *531,620 !

1,204,734 !335,664

^2,359,779976,272

1,618,2541,556,3551,972,6507,168,1471.447, 6854,634,888300,142

6,306,3455,507', 6875, 609,9305,286, 3654,893,8835,179,0204,353,1614.133,3043, 692'. 2843', 945; 12216,709.62313.613,89611,883)98319,163,01115,294,21012.249,24111,375,4039,611,3737; 715, 7937,591,147

30,727,62115, .168,89410,504.5928,096,56811,185,1404.247,009

$224,707

410,936

510,571

184 692

i SI,091

3,331

7.143

13 111

$780

1,477

1,246

$225,858

415,047

519,191

199,049

Per cent.

0.37

. "8

.52

.30

73,47491,09453,668167,44752, 687242,6619,209

127,817272,224262, 83464,141426,940 ;183,893305,808 ;120,672 :316,615233.873 :363,726284,018262,482882,305 !448,481273,172123,647404,197180.398

$38,39968,44393,668260,000131,165143,242155,011145)391150,132164,259 !883,985 !980,108 :896,201

1,938,9251,515,056 i1)485,279 11,393,240 !1,310,319 :1,220,4462.122.4735)738,378 ;3,739,2872'. 857,6722)218)0364.874,1292,309;061

35,66061,302118,909558,041152,776175,245169, 761166,031154,077147,418636,361559,167116,561754,686496,265393,032306,150286,381222,926180,178580,098324,073227) 13749,642190,696179,659

2,6223,0274,35718,56212,23618,89125,45024,46022,75918,474194,065205,504140.169293,514346,548233,726765,865167,085155,97221,076680,677857,975336,87354,402326,936136.381

150,155 '223,866 j270,602

1,004)050348,864580,039359,431463,699599,192592,985 i

1,778,552 !2,171,719 !1,636,824 I3,292,933 i2,478,541 !2,428,652 \2,699,128 i2,127,511 !1,883,3622,586,209 :7,881,458 !5,369,8163,694,8542,445.727 •5,795,958 !2, 805, 499

.31

.64

.893.861.612.942.083.094.484.553.385.625. 456. 727.108.86

12. 0510.7811.2317.5414.3318.7419.9021.0224. 8029. S7

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$750,000-8.1,000,000Sl,000,000-$l,500,000Sl;500,000-$2,000.OOC$2,000,000-83,000^000!?3,0O0,000-$4,000.00054,000,000-$5,000',00035,000,000 a n d over

2421

1"), 010.100 '17', 454,33410' 595, 885

7,058,0938.638,284

601,882953,887305.885 :210J802 !818.343 !

I). 38$, 56111,593,5288,713,20S2,453,6688,840.859 ;

205.009184.09758,652156.694

3.979,3131,732,4543,309, 6962.956,2493,435,687

198,21262,92725,709

203,25310,407

431,764563,985

260^336

4.815,2585.544,0633,394,1173,576,5323.446,094

Grand to ta l 161,503 !l, 110,800,293 ! 25,287,224 317,068.601 | 8,164.461 j 55,245,704 8,067,476 6,327,194 77,804,835 j

32. 0831.7632. 0350. 6739. 89

RHODE ISLAND.

$2,000 42,500 i$2,000-12,500$2,500-$3,000 l

S2,500-S3,000$3,000-$4,000 !

$3,000-84,000$4,000- $5,000 >_$4,000 $5,000S O S S O O$5,000 -$6.000$6,OOO-$7,OOO'-17,000 -$8,000$8,000-$9,000$9,000-$10,000... i$10,000-$11,000 1$11 .ooo $12.000 :$12,000-$13;000 i$13,000-$14'.000 |$14,000-$15,00O j$l5,000-$20,000 j$20,000-125,000 1$25,000-130,000 1$30,000-$40,000$40,000-$50,000$50,000-$60,000$60,000-5870,000S7O',OOO-$8O,OOO$80,000-$90,000$90,000-$100,000$100,000-S150,000.S150.000-S200.000$200',000-$250J000$250'000-^300,000$300,000-1400,000

1,3941.837

3921,743

2233,776

105N92

10054414295214190177105126

8973

27413196

12970503318158

3414

$3,072,3564,149,3671,055,8265,163,105

752,8166.125,002

463.4393,907', 662

51,6703,580', 3532,691,3802.211,6451', 806,4631,807,8891,881,5751,201,4901,580,2781,195,2^51,056,7404,697,9872,899,1292,603,7871,476,8383,162,0572,733,2192,137,8351,357,7411,255,911

758,3184,118,6132,379,4241,559,5541,630,4411,992,548

$15,78623,47510,758

032,3559,568

59,4545,738

39,9952,039

•10,13437^,94533,79130,21928,08429,060IT), 09126,65923,994 :14,09579,132 ;63,936 i63,746 :

119,00751,194 !58,880 :92,27740,82456,13338;753

171,091124,31566,79545,420 •20,705

8256,69070,603

304,442133.220481'. 076323', 269374,2303C/M6138,022

576.522655,041558,587482,130552,527572,628480,241606,068492,979332,533

2,069,6361,261,0771,127,2502,289,2331,806,8171,478,1581.158,635

860,574635,030468,478 •

2,693,0291,410,993

943,8111,194,9201,332,120

$15,175

23,061

44.177 $563 $9

$15,175

23,061

44,749

0.3;

.4*

7?

40 S22

45.65035,73133.34629,02829,79730,79318,65824,35919,14320,36073,70147,23143,59871,30746,94446,12232,306 !17,83117,3319,95476,55431,46020,34619,06624,944

$2,4384.8379,1707,22410,07713,1819,01114,09712,73013,79270,95057, 64072,107155,783133,754144,189122,51385,82184,56259,200503, 75*0265,037261,169236,224383,791

1.1064,083 :

• 8,13310,21513,54414,6328,86318,76511,89716,556 ;48,67936,75844,389 148,522 i36,814 i94,079 i31,0167,160 1

21,436 :1,980 !

32,938 i31,374 ;19,982 i2,142 i1,016 ]

13348133773367617472

1,8022,08317,4614,15313,86911,28939,61227,78734,12512,540

5,8S2

2,824

40,'822'

49,19444,78451,13046,80454,15159,28236,54957,69345,57252,791210,791145,782173,963286,901257,124312,177219,960123,352123.32971', 134619,124327,871304,321257,432409,751

1.03

1.371.66

2. 593.003.153.043. 653.815.004.495.036.686.418.13

11.4210.299.089.829.38

15.0313.7819.5115.7920.56

1 Nontaxable; exemptions and dividends exceed the net income.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income 1he numberof returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

RHODE ISLAND—Continued.

o

! Exemptions from normal!tax.

Income el us;

8400,000-8500,000•1500,0004750,000$750,000-11,000,000...81,000,000-81,500,000.$1,500,000 $2,000,000.$2,000,000-$3,000,000.$3,000,000-84,000,000.§4,000,000 -$5,000,000.#5,000,000 and over..Hisses grouped '

Numberof

returns. •Total net '"income. j C o n t r i b u .

tions. I Dividends.

$3,010,192 ;2,393,072 i

C1)0 )0 )C1)

$57,718 I146,397 i0)C1)0)

$1,362,670 i1,572,068

Normaltax.

$60,67326,213

()0)

, ' War excess profits tax.

Personal j Investedservice (8 j capitalper cent), j (graded).

$754,083 |643,963 !

$52,667 ;8,604 I

', AverageTotal tax. | rate of1 tax.

)

0)

$867, 423678,780583,119332,773678,176

1,079,034

Per cent.! 28.82

28.3629.8831.0142.3452.49

$6,682,062 $218,519, S3,805,645! $99,326 $2,479,165 $25,768 $68,843

(Jrand total. 11,616 93,663,069 2,603,082 35,130,416 1,175,007 6,610,25S 653,681: 245,128 8,684,074

S O U T H C A R O LIN A .

$2,000-S2,500 2..$2,000-42,500....$2,500-13,000 *..$2,500-13,000....$3,000-14,000 a..$3,000-34,000....$4,000-85,0002..$4,000-85,000....$5,000-86,0002..85,00O-$6,O00....$6,000-$7,000....£7,000-88,000....$8,000-19,000....S9,000-$10,000...!U0,000-*l 1,000..811,000-812,000..$12,000-813,000..$13,000-814,000..

11

1

9j

1 j

m4685887809443385?3491375345529620416297777648

$3,537,8473 326,3051,566,6664 874 843816,781

8,046,150231,949

6,014,85268,543

4,118,3732,995,4152,213,1451,722,8341,527,4381,002,354879,906945,577638,607

$43,31,30,65,21,124,

5i993876553283416152117

065414199515?77003379?68178179711171104730963,422,960,165

$140,65260,994214,90679,955244,327220,644141,380

1,219,72240,122278,727304,872334,364

i 229,115244,081144,049150,978

' 180,876i 119,614

114,655 !

22,464 '

45,435 !...

28,269 :..

7,677 '25,13214,875 132,9971,20110,10219,40920,49213,911

j

$2,562 16,272 15,6287,714 18,318 i7,4478,3278,9148,005 J

$149

96

500

359

38111,2877,44414,45811,9748,85310,2619,2534,250

;

1,1,1,2

i 12,

20952557293431568

265313

$14 804

22 560

45,935

28,631

16,64042,78629,20256,89822,83628,55838,00550,92433,479

0 45

46

57

48

.261.431.323.301.492.854.325.395.24

IIQ

o

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$14,000-815,000$15,000-820,000$20,000-125,000$25,000-$30,000$30,000-$40,000$ 10,000-$50,000S50,000-$6t),000$60,000-$70,000$70,000-180,000$80,000-190,000 :$90,000-$100,000$100,000-$150,000$150,000-$200,000$200,000-$250,000$250,000-$300,000.$300,000-$400,000$400,000-1500,000$500,000-8750,000.

4313173464121s343

2l',1,1,

624,282,613,246,399,955,446,188,306,248,

128923006908831328826-601723463

14,17058,25642,27228,37537,68920,64614,7533,3404,424

100

0)C 1 ) 0)

•ItiOUU,UUU— <BW UU,\JUU

$750,000-81,000,000$1,000,000-11,500,000SI ,500,000-12,000,000$2,000,000-13,000,000.. . .$3,000,000-14,000,000•5 4,OOO,OOO-$5,OOO,OOO#.5,000,000 a n d over(lassos grouped "i

0)

81,761479,705463,467494,723502,731449,640124,95778,731

102,811132,306

0)0)

15,24552,80935,18822,65329,33819,33011,1183,7927,4004,100

8,38839,908 ;35,763 :

38,080 !49,833 !49,941 !23,718 !12,794 !28,50523,000

C1)(l)

C1)C1)

0) C1)

13,41438,56522,53919,96223,34317,2597,2821,3084,1826,141

6,0117,886 j2,1508,254 !18,013 !4,192 I2,830 i

i• 1

1

43,058139,16895,64088,949120,52790,72244,94817,89440 08733,241

6.906.105.937.138.619.5010.069.4813.0713.38

C1)

C1)

C1)18,53157,100

129,058

0) 369,154

13.5230.86

31.72

45.77

\ ! 1.535,527 1 29,445; 139,003! 52,303

Grand total • 11,900 j 55,375,849 j 1,017,172! 7,399,213- 509,895

473,617 | 28,974 j

846,734 ; 262,234 I

18.949 |

94,472 j 1,713,335 | 3.09

S O U T H D A K O T A .

$2,000-82,500 2 3,087$2',000-$2,500 3, 178$2,500-83,000 2 1,167$2,500-$3,000..$3,000-54,000 2

83,000-84,000$4.000-$5,000 -$4^,000-15,000 ."85,000-86,000 2

$5,000-86,000$6,000-87,000$7,000-88,000$8,000-89,000$9,000-110,000$10,000-811,000811,000-812,000$12,000--$ 13,000

4,144381

5,63950

2,66012

1,279710341229149915037

,836,463 i,256,339,151,868 :,386,041 I,247,703 !,452,250 I224,631 {800,603 i63,749 I

,977,375 !,552,334 !,541,317 ;934,916 I412,870 !951.069 i573,612 ;

463.018

$65,15145,79636,565

106,19322,974

199,9884,701

132,5191,040

86,56954,275 j30,625 j20,148 I17,033 !10,801 |6,047 :6,096 ;

$12551:9Cy.

7i:119:211:127'.216:

29;243.255:132,156;106,100.82.94'.

$31,423 $31,565

50,026 ! $120 50,146 j

121,042 i

109,018 I 144

99,02175,49,39,31,21,13,9.

975167934383336181215

121,045

'109,162"

$4,902 !9,009 :

s,i58 :S, 581S, 3670,5854.8354', 967 ,

664 ;1,708 !1,424 '3,2342,199 ;

1,2413,0051.101

189875

3 2973,1103,6963,7434,7802,770

104,77687,56762,04654,85945,64532,90525,80118,053

.62

.93

1.501.922.442.843.233.464.503.90

OwO

coK

es grouped to conceal the net income, and identity of the taxpayers. 2 Xontaxable; exemptions and dividends exceed the net income.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a. -PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the numberof returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

SOUTH DAKOTA -Continued.

toto

1 Exemptions from normal' tax. .'

Income class.

$13,000-$14,000$14,OOO-$15,OOO$15,000-520,000$20,000-$25,000$25,000-$30,000$30,000-$40,000S10,00(t-$50,000#50,000-$60,000$60.000-870,000$70^000-^80,000«80,000-$90,000$90,000 --$100,000S10(),000-S150,000$150,000-?.200,000§200,000-8250,000^250,000-S300,000$800,000-$400,000$400,000-5500,000$500,000-$750,000$750,000-11,000,000...$1,000,000-$1,500,000..$1,500,000-$2,000,000.$2,000,000-$3,000,000.S3,000,000-,$4,000,000.$4,000,000-$5,000,000.$5,000,000 a n d o v e r . .Classes grouped i

Number .of :

returns.

Total netincome.

2833 j74 !28 [

IS i17 ,2 '4 ;

$376,027478,056

1.264,050617,002489,349581,95691,218217.298

c1)

Contribu-tions.

$5,2585,88324,0379,9304,4443,4031.908' 676

(V)

Dividends.

Normal

tax.

War excess profits tax.

Personal j Investedservice (8 i capitalpercent). ; (graded).

i AverageTotal tax. : rate of

tax.

$103,732120,715379,114244,587185,661338'. 74033.21369'. 266

0) '(v)(v)

87,654 '10,545 !

24,110 ,'12,020 i10,622 :

7,698 ••1,976 i3,264 I

] i

•58,8745,63320,07515,12511,00118,642 '4,365 ''.10,540

(*)

$9745,0005,8471,8732,4682,936 l.

S3,067 I5,12910,26:$2,6438,589

3031,2647,283

493,721 7,001

(Irand total : 23,414 • Hn, 434,860 909,061

276,864 5,912

3,921,345 734,522

32,286 | 3,941

176,945 I 38,242 60,843

$15,56926,36760,29531,66132,680 j29,2767,60521,3906,3062,16612,970

20,697

Per cent.4.135.524.775.136.685.038.349.844.831.45

1,010,552 1. IS

15.40 ~

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TENNESSEE.

$2,000-82,500 a - -$2,000-82,500 -$2,500-$3,000 2$2,500-83,000$3,000-$4,000 s*3,000-$4,000.... - - - - - - -84,000-$5,000 2S4,000-$5,000$5,000-$6,000«35,000-16,000...$6,000-$7,000$7,000-88,000$8,000-$9.000$9,000-$10,000$10,000-111,000S11,000-S12,000 . . .•1!12,000-$13;000 . . .S13,000-$14,000 - . . . -*14,000-$lf>,000S15,000-!$20,000S20,000-$25,000.$25,000-$30,000S30,000-$40,000 9;$40,000-850,000850,000-860,000$60,000-870,000 . . . .$70^000-180,000$80,000-$90,000«90,000-$100,000$100,000-S150,000$150,000-1200,000•S200,000-$250,000$250,000-^300,0008300,000-8400,000«400,000-$500,000$500,000-1750,000$750,000-$1,000,000SI. 000,000-81,500,000 . . . .Sl',500,000-S2,000,000...S2,000,000-S3,000,000$3,000,000-14,000,000$4J000,000-$5,000,000§5,000,000 and overClasses grouped *

2,1242,817570

2,953284

5,460124

1,7242498562546331622S192159135104SO28715687957632107

261

54,976,3026,452,7881,547,8868,073,605969,694

11,944,310542,782

7,742,498129,267

5,413,5204,112,4853,490,6682,696,5452,183,9142\ 049,5291,847,5161,714,5161,445,4421.200,9665,110,0083,589,1272,353,1643 391,8503,506,4681,852,594651,502523,438807,265186,603824,883i1)

$60,252 <46,720 !25,980 I84,367 !27,810 j163,350 I11,191 !137,999 |4,475 i97,06382,510 165,539 !51,031 .'42,44235,282 ;41,64429.64835.64929,655 i95,158 i75,447 I43,587 i71,740 I66,554 I58,020,179 |7,74813,303 I

950 |18,7

]1 1

11

^269 041~73,;958359,173134,974430 110387*766373 686448,39388,932 .575,222553,482688,539496,661593,115395,515569,248504,558 i516,342247,119,785,649.272,522934,342,325,835', 544,834888,871292,738171,625285,68553,300

529,1S7

n\

$25,281

37,785

SI, 513

77 520

69,18363.39156,19348,53738,89443,72236,61329,32725,91027,49899,82071,43147,01371,94168.01331,02012,78011,80218,1867,4986,7080)

S3,4037,3729,29411,21613,01714,10214,81914,97415,476 115,156SI)! 02477,34065,305123,160 :146,11189,16439,51931,04654,52317,974nn,771

$7

144

170

923

1,3797,51912,92616,59317,581-18,22416,81114,904

io!19449,73351,85830.98244,03449,17017,8507,9914 5538,9203,51410,080

(V)

1,5,

1,4,1,18,1614|1,10,21,

15,27,

$1 I

1 :4 2 4 •

438 \147702 !905 '•

937439 !180 i202 !183454 ;465610292061

986071

125,288

37,929

SI,684

78,443

73,96678,70678,85176,49371,19481,95369,18060,64458,32354,050

247,760217,083157,765240,745273,586159,09560,29047,40197,61556,05772,55943.26962,459

0.39

.47

.68

1.01

1.371.912.262.843.254.003.743.544.034.504.856.056.707.107.808.599.259.0512.0930.038.80

26.2412.55

71

H

h5:hi>—i

Cl

Ct>

662,405 i 5,075 i 70,855 ! ' 13," 790"! 79,550 j 12,388 j

Grand total 18,137 I 91,993,540 \ 1,549,212 | 16,861,27'

1 Classes grouped to conceal the net income and ident i ty of the taxpayers .

1,121,369 \ 978,316 | 421,205 ! 141,498 | 2,662,388

- Xontaxable ; exempt ions and d iv idends exceed net income.

2.89

to

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PEBSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income tlu numberof returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

TEXAS.

Income class.

$2,000-82,500 i$2,000-$2,.r>00$2,o(XM8,000 '82,500-83,000 i$3,000-$4,000 '$3,000»$-*,000$4,000-85,000 '8-1,000-85,00085,000-86,000 •85,0<X)-86,00086,000-87,000$7,000-88,000.88,000-89,000.$9,000-810,000810,000-811,000$11,000-112,000812,000-813,000$13,000-814,000814,000-815,000815,000-820,000820,000-825,000825,000-830,000S3O,OOO-$4O,OOO840,000-850,000$50,000-860,000$60,000-170,000$70,000-880,000$80,000-890,000$90,000-1100,000S100,000-$150,000$150,000-1200.000$200,000-8250,000$250,000-8300,000$3Q0',00O-840O,0OO$400,000-8500,000

Exemptions from normaltax.

Number jof ;

returns. :

2144103995S87844542029574027206447S0207*8568432340308258765367 !240 j261 j142 !

65 !46 !34 !26 j

16371713

11

Total netincome.

515,959,96819,125.9026,463,58626,246,7322,588,70242,904,318

891,46526,531,446

213,01417,975,32513,550,96111,691,3978,792,6347,089,9115,954,3004,954,4804,287,1664,151,4283,742,37313,136,1268,244,4596,528,1668,987,7566,538,8003,616,1242,996,6172,558,0662,198,1871,511,5774,298,1473.255,3462,794,180

2)

Contribu-tions.

,005,77986,92161,106

165,39739,543

335,21321,593

654,4347,250

593,106152,104168,391119,90695,39588,65573,569

271,67860,29952,998

203,967126,349230,94391,815

110,10670,13673,86872,82942,03549,790

998,782146,361

46,666• f

2' )

Dividends.

8864,988242,845535.960316,061716,778908,698669,900

1,010,538145,4on

1,244,3761,187,0881,043,0031,755,1291,083,581

943,0031,018,523

895,822833,017661,609

3,065,0762,420,6062,331,0693,174,1512,496,3561,155,1831,334,7191,202,2071,052,973

473,0392,125,393

729 088868,102

Normaltax.

War excess profits tax.

\ Personal j Investedi service (8 i capital, percent). (graded).

Total tax.Averagerate oftax.

$75,404

116,360

"789," 707"

266,839

258,829230,493209,699177,803145,194127,823107,52093,89295,82995,259

511,264187,627 I149,244 :202,495 j132,805 j

79,451 I59,075 •44,611 i40,375 i37,60184,01836,3^572,4812)

227

8,087

1,441

$17,13531,75433.17542,13940.68742,50548,16342,90150,62556,982

217,863 !196,606207,144352,736 I276,110 I194,886 :163,935 !169,203 :

137,297145,107531,134877,650484,221

$75

"66*;

4,68418,049 ,

729,82133,96137,319 I30,61827,87427,494 !32,123 i21,898 j

130,959 177,11051,06266,12252,57631,70125,95310,23013,141 I14,507 I25,218 I31,843 I17,667

2671,7488,9918,728

13,04018,36212,48316,17011,9449,292

51,85387,61329,44492,51033,4125,6281,818

37,70122,488

48515,19857,18423,632

Per cent.

$75,812

116,587

797,869 i

268,346

(2)

0.40

.'ij

1.86

"i.'oi

280,915282,044981,686262,631236,240219,308196,040180,457190,521183,431911,939548,956436,894713,863494,903311,666250,781261,745213,301197,700655,568

1,003,022598,001260,08385,279169,806

1.562.088.402. 993.333.683.964.214.594.906.946.666.697.947.578.628.3710.239.7013.0715.2530.8121.4099.2626.4419.24

c

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$500,000-4750,000S750,000-$l,000,000*;i,ooo,ooo-$i,500,oooSI,500,000-$2,000,000.$2,000,000~$3,000,000$3,000,000-14,000,000...$4,000,000 -$5,000,000$5,000,000 and o verClasses grouped "-'.

(trand total

6,763,1"8 j 197,702 4,661,832 | 136,423

59,579 i 296,541,837 | 6,514,686 ; 43,166,168 4,564,466

U T A H .

2,075,931 9,333 754

38,162

717,573

951,538 j

6,435,889 1,531,426 | 560,886 I 13,092,667

7.11

" 28.00

13. 30

-•2,000 -S'2,5001 1,310 ^2,892,333 .^41,855^2,000-^2,500 1 .121 ' 2,534,510 10,333S?,.i(K> -$3',000 ' 412 1,109, SS5 26,630s2,500-53,000 - 981 2. 672,969 21.335*3,000-?4.000 i 193 060, 731 2S, 320<3,000-?f,n;v) . . 1. IT.* 1.00N.S02 55.398«4,00')-?.),0')n' - . _ _... . r> :>.u),7i: IO.OMI•* J.0"*: Vi.OO'i 570 2.555.963 11,900s;),000-s6,000T> . 22 117.037 6.702So.000 -*6.000 343 1, 872. 6;>4 31. '169"ifi.OOO >'7,000 217 1. 3S6, 374 2(5. 437s7.000-.SS.000 141 : 1. 062, 627 17, 87 1.NS,0 ' )0 fcfl.OW 105 SS(5, <;03 19,22S•SO,000-.? 10.000 7S 731). 447 14,375s 10,000 SI 1,000 «>3 (150, 0 1 3 14.046tfl 1,000 .* 12.000 52 597.214 10, WO> 12,000 .*]'?,000 . . :>," 135,42* 9,85C<13,000>H,000 51 702, S43 13,976S14,000-^15.000 IS 202,510 3,969*15,00O->?20.000 103 1. 71'), SS9 35, 417*20,000 s2V)00 42 963,367 21, 413 ,S25.O00 ^30,000 27 ,47,287 17,420s:jo,()l)O <40,000 23 SUN, 726 12.728>40,000 850.000 IS 797,03S • 22,956s50,000-*60,000 10 545,747 14,159 ,S60.000 i>70,000 7 46l', ()8"i 4,686 \S70.000 >NO,000 4 292,527 825 '>.so;non-s90,000 2 ! 170,767 ' 4,094 '^90,000 ?100,000 1 ' (-; i C1)•S100,000-yi50,000 • 5 ! (2) (2)S1.)0,000 $200.000 > 1 (2; (2)$200,000^250,000 . . . ! l | (2) \ («)1250,000-$300,000 1 2 j (2) | (2)S300,000 $400,000 ! 1 ! (2) • (2)

i N"ontaxablo; e x e m p t i o n s a n d d i v i d e n d s exee<id the ne t income.

SI 29,30'27,5?131,504 ;-60,274239,382154.8441.S0.556169,38470.075174,282300,094262,953226, 434220,166186,286197,123220,133314,490108,499803, 721566,829447,465430,063517,088494,043202,847115,283174,5822

19 i $10,018 j

11,143 |

24,347 i

423,93«j ]

23,96719,08215,31813,64011,17311,481. '10,0517,77s11,0343,33526,o ti11,54411,67612,636 i8,806 I2,551 !7,314 i1,417 .550 I

!

§22 :

.*1.1212,4012,8663, .5184, 0034 330.',3994,1257,5842,890

27,53518,60422,15625,13228,85422,79124,37215,9229,986

(2)

()C-)

186 -1.978 i-3,839 !3,6904,352 j .4,340 ;

4,348 j3.899 I5,482 i.3,609 |.

14,378 i6,612 !

9.052 i4; 342 !8,683 i.

876 I.

2,000442 :

7533,747 ]

371

6741,058 'ti 5293', 562 ;

6,638870

1,262

(2)

(2)

1,826

(V)

810,018 I

11,145 ;

24,347 j

0.40

>

25,27423,461 i24,02321,29019,52820,90423,54516,17324,1009,83469,16337,818 i49,41345,672 j46,343 126,218 i40,150 i18,209 i11,798 |8,716 !67,289 |3i;02440,517 |42,721 i78,295 !

-u->. on

1.351.692.262.402.673. 213-943. 723.4;*3. 753.963.936.615.655.814. SO8.706.226.909.1311.5219.5118.077.3424.61

O

o

1__

- Classes grouped to conceal the net income and identity of the taxpayers. to

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the numberof returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

UTAH—Continued.

Exemptions from normaltax. War excess profits tax. j

Income class.| Number I Total net |~i . Q + ™. I income, j

I Contribu- j Dividends,tions.

Normal [

tax. Surtax. I Personal | Invested \ T°t»ltax.j service (8 ! capitali percent). \ (graded).

Averagerate oftax.

$400,000-$500,000$50O,0OO-$750,0OO$750,000-$l,0O0,00O...$l,000,000-$l,500,000.$l,500,000-$2,000,000.$2,000,000-$3,000,000.S3,000,000-$4,000,000.$4,000,000-$5,000,000.$5,000,000 and over . .Classes grouped *

Grand t o t a l . . .

Per cent.

1,191

$1,963,119 j $70,984 $1,386,276 ; $14,531 $237,547 $8,616

33,877,446 j 611,493 8,510,622 ; 693,904

V E K M O N T .

471,136 97,074

$7,868

28.832 $1,290,946 !

$2,000—$2,500 2 . .$2,000—$2,500...$2,500—$3,000 2 . .$2,500—$3,000....$3,000—$4,000 * . .$3,000—$4,000....$4,000—$5,000 2 . .$4,000—$5,000....$5,000—$6,0002...$5,000—$6,000....$6,000—$7,000....$7,000—18,000....$8,000—$9,000....$9,000—$10,000...$10,000—$11,000..$11,000—$12,000..$12,000—$13,000..$13,000—114,000..

41972313766765697283893

2311589177.55*2383725

$917,998], 637.058372'710

1,819,672220,919

2,394,683127,337

1,728,97315,669

1,269,3091,082.645680)384652,530521,995440,744436,367458,372338,030

$8,21914,2894,65417,2643,00828,5473,29322,314

12018,93418,71213,20513,6199,8109,2377,1598,8317,436

$86,44439,958118,34565,713118,166119,84577.761137) 47411,093185,802 i250,809 !158,377 ;171,952171,175 ;152,153 i133,389196,077107,013 ,

$5,555

"7*876":

18,555

17,372

$159

80

16,411 i13,617 !10,925 I10,256 :7,3276,9237,2056,0786,124

$8121,7001,9462,6552,5773,0573,4314,2823,748

2101,0781,4802, 1111,6711,6803,3872,6531,739

$5,555

$71

7,876 ;

'is,7U\

'l7,523*i

1.134 i'248 !

17,433 i16,395 !14,35115,022 i12,709 i11,90814,02313,43511,611

3.81

1.371.512.112.312.432.703.212 933.43

ao

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$14,000—$15,000$15.000—$20,000$20,000—$25,000825,000—$30,000$30,000-840,000$40,000—$50,000$50,000—$60,000$60,000—$70,000$70,000-180,000$80,000—190,000$90,000—$100,000$100,000—$150,000$150,000—$200,000$200,000—$250,000$250,000—1300,000$300,000—$400,000$400,000—$500,000$500,000—$750,000$750,000—$1,000,000...$1,000,000—$1,500,000.$1,500,000—$2,000,000.$2,000,000—$3,000,000.$3,000,000—$4,000,000.$4,000,000—$5,000,000.$5', 000,000 and ove r . . .Classes grouped J

Grand to t a l .

$2,000-12,5002..$2,000-12,500....$2,500-$3,000 2 . .$2,500-63,000....|3,000-$4,0002..$3,000-$4,000....$4,000-15,000 2 . .$4,000-15,000....$5,000-16,000 2 . .$5,000-$6,000....$6,000-17,000....$7,000-$8,000....$8,000-19,000....$9,000-110,000...$10,000-$ll,000..$ll,000-$12,000..$12,000-113,000..

23 '6429 i283010 i94 i9 i2 |

i f I1 |

333.7251,110,351

649,677764,998

1.024,900448,926494,844255,534663,552166,406192,148

1,368,472( )

5,97728,4119,30516,45826,3459,70713,2783,23022,991

75215,96486,487C1)

153,097416,329347,754369,351698,988 i245,357 !280,966 I312,963 ;393,047 |82,137 '140,975 !

1,080,823 I

4,86719,6438,716

12,34512,8046,778 I5,9352,308 i8,459 \3,125 I1,195 !

13,125 i0) !

3.88617 63814,71220,51736,76020,57024,4178,972

44,27216,44313.976139,6030)

3,2318,9414,6407,0754,4085,4296,112 ,

1,S2S !7,4165,9038,058 i13,829 I3,068 !5.539 i

10,785 '356

3.514 469

13,81253,63833,97147,99567,80135,84542,00311,28063.51619,92415,171156,71121,506

4.144.835.226.276.627.988.484. 419.5711.967.81)11.4514.01

C1)0)

C1) 0)(0 C1)

50.782243,627

18.9635.04

0) C1) 373,931 33.66

i 2,226,876 ;

4,108 ! 24,815,804 I

71,026 I 1,554,954

518,582 j 8,378,287

V I R G I N I A .

18,368 '

251,892

544,124 ;

930,098 !

11.885

82,624

115,469 I

163,454 | 1,428.068

2,6432,947816

3,112368

3,631164

1,84428

1,176647485329268220178153

$5,847,9506,692,2462,200,2038,494,6741,248.09612,467^263

724,850S,254,525151,054

6,434,0954,195,7773,694,2702,776,816 !2,554,842 \2,296,667 j2,083,258 i1,960,114 i

$68,28S56,98039,08795,75036,462198,96116,335147,5685,463

132,66799,792802,82672,94055,47658,729 '49,449 '47,683 ;

$300,18481,010

356,037175,372553,832500,620504,713580,656113,293762,583693,815720,566621,165744,124609,549656,488650,652

$27,771 '

36,923 1

83 284 '

«465

-i 294

$40 !

40;

t$28,236 ;

36,963

83,618

0.42

, .44

.67

82,435

5,31727,85956,69446,5955,95641,50237,90832,705

8,437

$7,471 I7,978 i

10,229 l11,673 i14,749 !26,864 I17,032 |18,822 |

2,19912,81722,72514,22811,85214,88414,32116,969

161366

2,162709

4,1818,31218,7364,356

1 Classes grouped to conceal the net income and identity of the taxpayers. - Xontaxable; exemptions and dividends exceed net inco.

7;HH

15,14849,02091,81073,20536,73891,56287,99772,852

no.

.241.172.492.641.443.994.22'5.72

to-a

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a. -PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each das,of returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

is of income the number

VIRGINIA—Continued.

00

Income clas>j Number! T o t a l n o t

i returns. | in i '01™-

$13,000-$14,000 120 ; SI,593,905, ,$14,000-$15,00OS15,000-S20,000$20,000-$25,000$25,000-$30,000S30,00a-:$40,000$40,ooo-$50,ooo$5O,0O0-3fO0,OOOS60,O0l)-3t7O,O0O.i>70,O00-$S0,0O0$ O O $ 9 0 0 0 0$90,003-$100,000*100,000-$150,0003150,00()-$200,000$2i)0,0l>0-$250,000$250,000-1300,000$300,000-$400,000$40o,ooo-$50o,ooo$500,000-1750,000$750,000-$1,000,000$i,oao,ooo-$i,50o,ooo$l,500,000-$2,000,000$2,000,000-13,000,000$3,000,000-$4,000,000$4,000,000-15,000,000$5,000,000 and over jClasses grouped l |

81308 '170 !95 '

116 .64 !3516139

io ;144

1 i1

1,168,3845,333,2093,767,9042,611,9463,944;7833,025,1851,833,4701,026,638

948,076774,160952,676

1,714,056777,094i l )0)

Exemptions from normaltax.1

Contribu-t ions.

$33,30532,072

136.017109,54179', 827

117,050116,68369,39348,77344,20927,88123,19744,99531.295

Div idends .

$416,361362/636

1,842,4631,480,6761,316,7641,768,0441.541,113

965,790592,156595,332321,583278,231H98,8<S7597,257

Normal

tax.

$31,18521,442

114,23167; 21141,42671,37942,01423,71513,2995,377

13,31024,18027,7374,173

Surta>

! $17,1384;82,74,

138,120,

80,53"41,49,85,

174,106,

I1)

War excess profits t ax .

-! AveragePersonal | Invested

service (8 i capi ta l !

per cen t ) , i (g raded) . 1

J gI Total tax. : rate of

321680451566413715451191715187559223120 I986

C1) I1) C1)

2,313,173 78,881 836,492 J 46,9 528,290

Orand total i 20,070 103,861,359 2,977,575 22,438,444 | 1,032,566 1,765,686

$11,94511,34463,48755,12729,77853,52545,29720,73312,7409,6808,3623,296 :

11,2787,054

C1)'

$12,289 I3,390 :

24,44216,371 j22,773 !49,28712,33414,978 j

18,350

"377967*:

36,147 j

(l)

9,800 ! 193,930

tax.

$72,74049,856

286,611221,275168,390312,906220,096139,61798;10456,244

109,198112,699249,282118,21385,97750,30032,942

472,637 481,362 3,752,251

cent.4.564.275.375.876.457.937.287.619.555.93

14.1111.8314.5415.2117.7019.2s10.74

609,739 ; 48.39

3.61

o

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

WASHINGTON.

$2,000-12,500 2.$2,000-82,500...82.500-83,000 2.82,500-83,000....$3,000-$3,000 2.

$3,000-14,000..

81,000-85.000$5,000-80,000 2

$5,000-80,000$0,000-57,000$7,000-88,000$8,000-$9,000$9,000-$! 0,000$10.000-811,000$11,000-812.000$12,000-813,000$13,000-814,000814 i000-815,00081 o',000-820,000$20.000-825,000$25,000-$39,000$30,000-$10.0(W$40,000-350,000$50,000-$C0,000$f;6,ooo-$7o,ooo$70,000-f-80,000$80,000-190,000$90,000-$] 00,000$100,000-$]50,000$150,000-$2G0,000$200,000-$250,000$250,000-$300,000 -$3OO,OOO-$4OO,OOO$400.000-8500,0008500,00O-$750,O0O$750,000-81,000,000$1,000,000-$! ,500,000$1,500,000-82,000,000$2,000,000-$3,000,000$3,000,000-8-1,000,000$4,000,000- $5,000,000$5,000,000 and over 'Classes g rouped 1

3,4905,410673

4,782200

5,197105

2,55013

1,4408055783943032091921411188830610992974033151886156132

$7,65012,2371,791

13,0;>2877

17,835468

11,34870

7,8225, 5724,3053,3432,8712, 7852,1981, 7001,5911,2785,2353,705,2,49R3,282,1,957,1,984,

902,1, 298,

684,572,

1,763,1,046,

C1)0)C1)

051 i885 !349748 !224952380877 ,509 I701 i(70 i893 ;

574 :707 !021 j

147 :279 :

035 j222 i774 •650 ;933 1425 !041 :

900 |507 !102 i159 !497 j432 I510

$63,04957,04423,29497,01312,395174,5200,134

112,9021,749

94,70271,91253,02941,27135,50033,80630,09024,45416,31011,33371,91743,OSS32,199 iSO! (104 .32^025 i50,81015.49735,'2234,82327,10438,43514,589

(OC1)C1)

$259,820 i94,974

231,043105,197 |308,127 I357,508 !327,333 '950,14149,190 :.

568,233 i633,453 !

498,286490,174427,801 i544,590380,744290,083315,085 !400,400 j

1,607,837 !1,385,329 '•1,000,895 'i1,459,780 !9'o7,279 i928,751 i545,577 !801,624 |352,623 i205,930 !

!,155,234 |574,230 i(O !

C1) :

C1) ';-

114,33592.20782;04465,37558,95356,05446,73339,45433,84226,060 '105,55771,87645,42655, 60533,00725,55711,82913,87012,15410,317-j24,203 i13,151

C1) !

$4,70710,14212,29233,96816,05219,53818,18117,57722,02115,68684,23881,58277.789107! 40270', 75181,51347,01808.52504', 70645,378166,505125,870C1)C1)(l)

2,40610,42019,16224,00818,78322,91817,64916,96418,14812,05557,54844,86525.87150,73810,27118,5088,92813,42715,5025,20013,0375,9S2

6101,6694,7958,437 !12,083 I13,465 I20,453 l

17,499 j8,542 j

39,954 |77,062 ;23,095 i42.244 !

45^504 i9,777 ;7,329 !

4,998 ;

36,128 j

C1) C1) C1) 0)

C1)C1)

0) C1)

2,844,232 | 68,297

Grand total i 27,687; 126,775,115 j 1,445,728

2,336,718 32,531 554,572 50,502 46,157

20,742,315 | 1,435,967 1,750,363 487;200 | 420,737 4,094,267

122,256113,379115,167128,146102,825110,59396,02894,44892,11062,343

287,297278,385172,181 i256,049 !160,133135,38575,104100,82092,42260,895239,933 !145,003 I21,560 j242,197 I149,327 S

270,678

1.562.032.673.833.583.974.375.375.794.885.497.396.897.808.186.827.807.77

13. 5110. 6413. 6113.859.55

29.6219.41

26.25

3.23

QO

1 Classes grouped to conceal the net income and identity of the taxpayers. 2 Nontaxable; exemptions and dividends exceed the net income. toCD

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TAB'LE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the numberof returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

WEST VIRGINIA.

CO

o

Income class.

$2,000-12,500 i . . .$2;000-$2,500•S2,500-JS8,000'..$2,500-$8,000$3,000-$4,000i...$3,000-$4,000$4,000-15,000 i . . . .$4,000-$5,000-15,000-16,000 i . . .85,000-86,000$6,000-17,000$7,000-18,000«8,000-$9,000$9,000-$10,000$10,000-811,000...$ll,000-$12,000...$12,000-$i:j,000...$13,000-114,000...$14,000-115,000...$15,000-$20,000...$20,000-325,000...$25,000-$30,000...$30,000-140,000...$40,000-$50,000...$50,000-160,000...$60,000-170,000...$70,000-180,000...$80,000-190,000...$90,000-$100,000..$100,000-$150,000.$150,000-1200,000..1200,000-1250,000.$250,000-$300,000.«300,000-$400,000.$400,000-$500,000.

Numberof

returns.

!, 283!,002

7681,187

352?,520

149,320

1184049336126121215710310010881

23814778

111682525221210321222

Total netincome.

$5,056,7984,690,3692,070,8166,057,2181,152,8258,744,004658,670

5,898,26457,434

4,589,3363,206,9642,678,0732,352,0572,004,0621,871,8401,177,0791,220,3731,447,5411,163,3504,042,2463,254,1462,060,6433,814,3492,945,7191,296,3741,575,6031,624,0191,009,067958,031

3,833, 7092,153,639

489,516(2)

Exemptions from normaltax.

Contribu-tions.

$34,63533,32223,006150,99821, 71499,73111,16977, .8443,290

567,97051,57042,49035,96039,53133,47917,45019,19619,63924,62987,24964,24934,65776,02159,09112,50729,74441,54627,35214,253

101,51630,51711,390(2)

Dividends.

$324,736196,183384,095209,602574,910530,078458,890499,05342,487

830,313752,955715,574648,914472,379613,076530,267491,149554,463431,585

1,789,5181,629,6111,256,2242,358,9921,898,0981,071,2801,179,2921,150,642

555,416872,057

2,532,0931,929,811

369,825(*)

Normaltax.

$19,538

28,357

'57," 832

55,332

64,16347,81536,98933,16434,41929,61016,28118,61623,10318,36859,58849,30631,29548,46437,1839,494

17,85616,66712,4205,263

44,35827,6644,071

Surtax.

$7,8425,9938,2919,703

11,78630,0839,296

11,67816,43915,21062,11476, 75774,682

140,837136,35063,035

102,005111,68571,79279,443

361,851301,026

77,470(2)

War excess profits tax.

Personalservice (8per cent).

Investedcapital

(graded).

265 $314

1,3833., 5036,6196,256

21,65615,0415,2198,576

10,659 !11,854 j36,389 [31,557 j13,87625,415 I23,0172,201

12,1345,7806,6513,000

22,83911,386

1,120(2)

252241

2,9172,037

2631,6263,8871,8313,5799,618

12,6012,631

10,12412,8353,9917,293

Total tax.

41,655 !

$19,538

28,357

"58,* 092

55,9ii

73,64057,55251,89952,04069,89874,99732,42242,75752,03249,011

167,709170,221122,484224,840209,385

78,721139,288134,13290,86387,706

470,703340,076

82,661H2,661

Averagerate oftax.

Per cent.

6." 42

.47

74,507

1.601.791.942.213.494.012.753.503.594.214.155.235.945.897.116.078.848.269.009.1512.2815.7916.8916.89

I1—1WH1—1OU

3ao

11.14

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

$500,000-^750,000$750,000-41,000,000$1,000,000-11,500,000!$1,«500,000-$2,000,000$2,000,000-48,000,000$3,000,000-14,000,000$4,000,000-15,000,000$5,000,000 and overClasses grouped 2

Grand total

$2,000-12,500 i$2,000-12,500$2,500-$3,000 i$2,500-$3,000S3,000-$4,000 i$3000$4000$4,000-$5.000 i$4,000-$5;000$5,000-86,000 i$5,000-$6,000$6,000-$7,000$7,000-$8,000$8,000-$9,000$9,000-410,000$10,000-$ll,000....$ll,000-$12,000....$12,000-$13,000....$13,000-414,000....$14,000-$15,000....$15,000-$20,000....$20,000-$25,000....$25,000-$30,000....$30,000-$40,000....$40,000-$50,000....$50,000-$60,000....$60,000-170,000....$70,000-$80,000....$80,000-190,000....$90,000-$100,000...$100,000-$150,000..$150,000-1200,000..$200,000-$250,000..$250,000-$300,000..$300,000-$400,000..

15,093

4,8296,0751,2096,209

4726,591

1242,971

111,6271,048

70549343329319519916115443525517318995714730232229

1,614,932

86,279,550

$10,624,95913,826,3713,265,883

16,946,0721,567,912

22,562,569'556,277

13,342,19257,634

8,861,8697,018,4565,270,1534,189,5964,088,8663,077,6132,239,5082,471,7172,293,1692,240,8927,503,3155,626,6024,735,8556,484,3464,215,8603,876,2303,047,1222,267,4151,928,6462,086,6573,499,7213,133,8111,068.877

54,18-3

1,940,508

1,271,777

28,855,520

7,783

850,928

205,391

1,913,289

C1)

5,276

290,812 117,695

61,282 13.43

3,172,724 3.68

W I S C O N S I N .

$78,191476,77630,134 j

124,926 |19,655 I

216,5239,681 !

143.754 :'854 I

119,03089,537 i72,544 i62,011 |48,72847,52230,585 I40,653 I35,02638,553

123,96194,18593,366

128,491100,27693,72677,73736,85656,04748,382

130,950123,53939,208

$48,503

"78*666'

151,831

137,278

1,420

" 4," 997

854,983

111,83597,74678,96665,38965,97846,21338,19339,28535,39835,078125,17480,91171,36675,28755,98643,26952,80514,71222,47328,46031,10714,5266,739

$5,87616,14814,27115,81120,18118,66217,65220,96721,62623,173109,699101,301127,494186,986148,551170,171166,052103,88198,326133,779295,908252,182118,556

1,69111,57017,66318,81926,86820,51621,63020,23616,66122,772103,23981,07570,07377,708148,55029,89523,93418,42922,89326.83649,79114,69612,322

$11

"44

172791

1,3693,8273,263

10,1827,226

10,4657,0361,924

17,20032,81020,23312,01940,62514,19646,435

4,284

$48,503

78,668

'i53,'262 i

142,319

119,574 !126,255112,269103,846116,29095,573 I84,701 I90,953 !80,72182,947355,312 i296,097 I289,166352,000393,712257,531289,226137,022143,692189,075381,090281,404137,617

0.35

""."46

1.07

1-351.802.132.482.843.113.783.683.523.704.745.266.115.439.346.649.496.047.459.06

10.898.98

12.87

hQXJi

3O

og

1 Nontaxable; exemptions and deductions exceed the net income. 2 Classes grouped to conceal the net income and identity of the taxpayers.

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

TABLE 2a.—PERSONAL RETURNS—DISTRIBUTION OF INCOMES, BY CLASSES; showing for each class of income the numberof returns, net income, contributions, dividends, tax, and relative percentages, by States—Continued.

WIS C O N S I N - Continued.

Coto

Income rj NumberI ofI returns.

$4or,poo-$oco,ooo$500,000-8750,000$75O,OOO-$l,000,000$l,000,000-$l,500,000...$1,500,000-$2,000,000...$2,000,000-93,000,000...$3,0OO.O0O-$4,000,000...$4,00(1000-$5,000,000...$5,000,000 and overClasses grouped i

Grand total.

$2,000-32,500 2 . .$2,000-$2,500...$2,500-$3,000 2 . .$2,500-83,000...$3,000-54,000 2 . .13,000-14,000...$4,000-^5,000 * . .$4,000-^5,000...85,000-56,000 2 . .$5,000-$6,000...$6,000-17,000...$7,000-^8,000...$8,000-39,000...$9.oo:)-sio,ooo..$ 10,000-$l 1,000.$11,000-112,000.$12,000-$13,000.$13,000-^14,000.

Exemptions from normal itax. ! War excess profits tax. !

Total netinconre.

(00)

tioiK.

0)(0

Dividends.

0)(

Normaltax. Surtax. Personal i Invested

service (8 [ capitalper cent). (graded).

AverageTotal tax. | rate of

! tax.

0)I1)

()0)

)0)

> Per cent.$119,465 32.02277,902 39.29

$1,174,088 $10,004 714,595 $17,589 • $406,018 I $3,760 ;

175.150,253 ! 2,841,411 47,461,859 j 1,670,697 : 2,5P3,271 > 868,112 i $234,112 5,366,192 j

WYOMING.

53891411181342

89316 !

485 !4 :

244 !

153 i110 !84 '71 '66 :

37 I35 I26 i

$1,185,346 I2,062,51029S, 061

2,210,997137, 739

3, 0R5, 63871,365

2,149,68421,727

1,342,648986,211831,460713, 769676,899688,809423,281433,121350,918

$7,3878,3531,9979, 2041,47019,441

831 |14,055

26 !8,114 i8,738 i5,453 !5,980 I3,921 !5,027 |3,3655,1681.674

$34,99514,41440,95417,51453,99951,10242,36284,3268, 766

104,32279,825140, 01385,26778,013109,25174,08387,11257,507

3.06

$9,419

11,124

23,949

23,544

21,15816,95815, 96714,76815,43314,54110,3339,4018,397

iI

1! ^7

$9991,8852. 7513,2044,6455,1663,7064,4655,039

190934

1,6443,2223,4864,3842,3571,684120

$188

21

51604

1,2222,5633,094

6722,625460

$9,419 0.46

11,124 .50

24,137 ; .79

23,572 | 1.10

22,347 ! 1.6619,828 ; 2.0120,966 i 2.5222,416 i 3.1426,127! 3.8627.185 i 3.9517,068 i 4.0318,175 1 4.2014,016 ! 3.99

Ul

I iQUl

3oo

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

114,000-1-15,000$15,000-820,000$20,000-125,000$25,000-830,000$30,000-$40,000.$40,000-8 50,000$50,000-160,000$60,000-170,000$70,000-180,000$80,000-890,000$90,000-1100,000$100,000-8150,000$150,000-1200,000$200,000-1250,000$250,000-.S300,000$300,000-8400,000$400,000-8500,000$500,000-8750,000$750,000-81,000,000$1,000,000-81,500,000$1,500,000-82,000,000$2.000,000-83.000,000$3,000,000-84',000,000$4,000.000-$5.000.000

30694129341510

434,452 ;1,209,988 !

906,593 i787,674 i

1,177,613 i728,894 |552,438 i327,121 !C 1) ' i -

1,9909,919 I7,571 i6,045 |

17,005 |6,867 I8,991 !2,450 j

95,016290;378279,680193,349441,094191,966132,850162,994 :

(i)

9,99127,686 I21,152;20,886 i26,413 j20,832 :15,038 !8,288 !

5,73522,507 :21J595 i24,731 I47,063 ;41,48334,060 j20,267 i

2,3394,975 !

19,8533,8144,1936,2394,785 I1,424 ;

8,59112,28610,0957,238 ;

18,9316,7173,612

(C1)

C1)C1) 0)

i 1 )C1)

$5,000,000 and over.Classes grouped i , ,

26,65667,45472,69556,66996,60075,27157,49529,9792,138

6,94333,12029,264

6.145.578.027.198.2010.3310.419.162.95

7. i414.895.66

909,147 900 iJ

229,563

Grand total. 4,882 24,684,103 | 171,942 3, ISO, 715 | 354,431

01,112 ; 1,200

310,413 j 66,850 810,664 i 3.28

1 Classes grouped to conceal net income and identity of the taxpayers. 2 Nontaxable: exemptions and ded actions exceed net income. 3Og

Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis