income 1923
TRANSCRIPT
TREASURY DEPARTMENT
UNITED STATES INTERNAL REVENUE
STATISTICS OF INCOMEFROM
RETURNS OF NET INCOME FOR 1923INCLUDING STATISTICS FROM FEDERAL ESTATE TAX RETURNS
AND FEDERAL GIFT TAX RETURNS
v
COMPILED UNDER THE DIRECTION OF THE
COMMISSIONER OF INTERNAL REVENUEBY THE
STATISTICAL DIVISION, INCOME TAX UNIT
WASHINGTON
GOVERNMENT PRINTING OFFICE
1925
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ADDITIONAL COPIESOF THIS PUBLICATION MAY BE PROCURED FROM
THE SUPERINTENDENT OF DOCUMENTSGOVERNMENT PRINTING OFFICE
WASHINGTON, D. C.AT
30 CENTS PER COPY
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CONTENTS
CHART: PageShowing by income classes the number of personal income-tax returns
filed for the calendar year ended December 31, 1923 FrontispieceOFFICIAL TRANSMITTAL 1PERSONAL AND CORPORATION INCOME-TAX RETURNS 1
Aggregate net income and total tax for each of the years 1917-1923-_ 1PERSONAL INCOME-TAX RETURNS, 1923 2
Distribution by States and Territories and by population 2Text table—Personal returns by States and Territories and per
capita distribution, calendar year 1923 2-3Reduction of income tax payable in 1924 4Simple and cumulative distribution, by income classes : ^ 4
v Text table—Simple and cumulative distribution of personalreturns, by income classes, calendar }rear 1923 4-5
Classification by sex and family relationship 6Text table—Distribution of personal returns, by sex and family
relationship, calendar year 1923 5Income exempt from normal tax . 6
Text table—Net income exempt from and amount subject tonormal tax, personal returns, calendar year 1923 6
Sources of income 6Text table—Distribution by sources, personal income, calendar
year 1923 6Sources of income and deductions by income classes 7
Text t ab les -Distribution by sources of income and deductions, by income
classes, calendar year 1923 7Distribution of personal income, by sources and income
classes, calendar year 1923 8Distribution of personal income, by sources and by income
classes, showing the proportion from each source expressedin percentages, calendar year 1923 9
Income from business 9Text table—Income reported from business pursuits, personal
returns, calendar year 1923 9PARTNERSHIP RETURNS OF INCOME, 1917—1923 10CORPORATION INCOME-TAX RETURNS, 1923 10
Corporations distributed by industrial groups 10Text table—Distribution of corporations by industrial groups and
by those reporting net income and those reporting no net in-come, calendar year 1923 10-11
Dividend distribution, corporation returns 12Text table—Dividends paid shareholders on the capital stock of
corporations, calendar year 1923 12Receipts and disbursements, corporation returns 12
Text t ab les -Corporation receipts and disbursements distribued by
sources of income and nature of deductions and by indus-trial divisions, calendar year 1923. Grand summary ofall corporation returns 13-15
Corporation receipts and disbursements, distributed bysources of income and nature of deductions and by indus-trial divisions, calendar year 1923. Corporation returnsreporting net income 16-18
Corporation receipts and disbursements, distributed bysources of income and nature of deductions and by indus-trial divisions, calendar year 1923. Corporation returnsreporting no net income 19—21
Corporation receipts and disbursements, aggregate for allcorporations, distributed by sources of income and natureof deductions and by industrial divisions, expressed in per-centages, calendar year 1923. Grand summary of allcorporation returns 22-24
in
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IV CONTENTS
CORPORATION INCOME-TAX RETURNS, 1923—Continued. PageCorporation returns, distributed by size of net income 25
Text table—Corporation returns, distributed by size of net in-come, calendar year 1923 25
INCOME RETURNS BY STATES 25Combined personal and corporation income and tax 25
Text tables-Personal and corporation income and tax by Statesand Territories, calendar year 1923 1 25-26
INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS 26Text t a b l e s -
Income from sources within the United States and its possessions- 26Income from sources in foreign countries 27
SUMMARY OF INCOME AND TAX REPORTED BY YEARS 27Text tables—
Number of personal returns, calendar years 1914-1923, by incomeclasses 27-28
Returns of net income by years, personal and corporation 28Income-tax yield by years, personal, partnership, and corpora-
tion 29Personal returns, net income, reported for calendar years 1916-
1923, by income classes 29-30Personal returns, tax yield for calendar years 1916-1923, by
income classes 30Personal returns, average amount of tax and average rate of tax
per individual, calendar years 1916-1923, by income classes, _ 31Personal returns, income by sources for calendar years 1916-1923 _ 32
PERSONAL RETURNS, BY YEARS—STATE TABLES 33PERSONAL RETURNS, BY COUNTIES AND CITIES 33FEDERAL ESTATE TAX 33
Estate-tax returns filed 34Text tables, A-G:
A. Returns of resident decedents, distributed by size of netestate, showing form of property and nature of de-ductions 36-41
B. Returns of resident decedents, distributed by size of netestate 42
C. Returns of .nonresident decedents, distributed by size ofnet estate 42
D. Simple and cumulative distribution, by size of netestate—
Aggregate resident and nonresident decedents 43E. Vocational distribution, by sex and size of net estate, of
the returns of resident decedents 44—47F. Returns of resident decedents, distributed by size of net
estate, age, and sex, and single or married 48-50G. Returns of resident decedents, distributed by States and
Territories 51-52Returns filed for the period from September 9, 1916, to
December 31, 1924 53,FEDERAL^GIFT TAX 53
Federal-gift tax returns 53Text tables, A and B:
A. Federal gift-tax returns of resident donors for the calendaryear 1924 54
B. Federal gift-tax returns of nonresident donors for thecalendar year 1924 54
BASIC TABLES
PERSONAL INCOME-TAX RETURNS:United States tables, 1-7—
1. Distribution by States 56-582. Distribution by income classes 59-603. Simple and cumulative distribution by income classes 61-634. Sex and family relationship—Distribution by States 64-675. Sex and family relationship—Distribution by income classes. 68-716. Distribution by sources and by States 72-747. Distribution by sources and by income classes 75-77
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CONTENTS V
PERSONAL INCOME-TAX RETURNS—Continued. PageStates and Territories tables, 13, 14—
13. Distribution by income classes 136-20214. Returns by years 203-211
Counties and cities tables, 15, 16—15. Distribution by income classes by counties 212-23616. Distribution by cities 236-245
CORPORATION INCOME-TAX RETURNS:United States tables, 8, 9, 11—
8. Distribution by States 789. Distribution by industries 79-86
11. Distribution by size of net income by industrial groups 118-120States and Territories tables, 10, 12—
10. Distribution by industrial groups 87-11712. Returns by years 121-135
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INCOME CLASSES C
UNDER, $ 1,000
$ 1,000 TO 2,000£,000 - 3,0003,000 - 4,0004,000 " 5,0005,000 " 6,000
CHAM.
THE NUMBER, OFT SHOWING BY INCOME CLASSES
PERSONAL INCOME TAor £ETUJ?NS FILEDFOJ^ THE CALENDAR YEJ&II ENDED DECEMBER 31^_19Z3
THOUSANDSa o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o o c
16,000 •< 7,000 p — 17,000 » 8,000 HMMHI8,000 " 9,0009,000 " 10,000
10,000 " i !,ooo M | |11,000 " 12,00012,000 " 13,000
mmw13,000 • 14,000 • 1 114,000 M 15,000 HI | 115,000 - 20,00020,000 ° 15,00025,000 - 30,000
fL
30,000 • 40}000 H i40,000 " 50,000 B50,000 - 60t000 160,000 •• 70,000 i |70,000 " 80,00080,000 " 90,00090,000 » 100,000
100,000 " 150,000150,000 • 200,000200,000 • 250,000250,000 " 300,000300,000 • 400,000400,000 - 500,000500,000 " 750,000750,000 - 1,000,000
1,000,000 • 1,500,0001,500,000 • 2,000,0002,000,000 " 3,000,0003,000,000 • 4,000,00043000y000 " 5,000,0005,000,000 AND OVE&,
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PERSONAL INCOME TAX RETUK^S FILED FOILTHE CAENDED DECEMSEH31 1923, DISTSZ&VTED BY INCOMA
INCOME CLASSES NUMSIUNDER. .$ 1,000
4 1 000 Tft ' rinn2,0003,0004,0005,0006,0007,0008,0009,000
i 0,0001 1,000J2.00013,00014,00015,00020",OOO25,00030,00040,00050,00060,00070,00080,00090,000
J00,000150,000200,000250,000300,000400,000500,000750,000
1,000,0001,500,0002,000,0003,000,0004,000,0005,000,000 >
WIVES, WITCHILDREN,WHOSE WiTHEM, FIL
WIVES MAKPJ OM HVS
M E N - HE/ADWOMEN - HE/ALL OTHER^LL OTHECOMMUNITY
3,000,a 4. 000
5,0006,0007,000
Ll
7
ER
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1,
- ...
• 9,000' 10 000
1 /,00012,000
-
J3.00014,000IF,00020,00025 OOO30,00040,000
-
50,00060,00070,000
EftCl
A36r;1-7
2F914
96432211142
—
80,00090,0OO
100,0001£0,000200,0002.50,000300 0004-00,000500,000750,000
1 ,000,000/,500,000
AF_s,5,0,5",2,1,9,s,8,a,3,9,6,3,4,4,4,6,e,4.3,i,i ,1,z,
2,000,000' .3.000,000
Ks&sc3 ;9"4Ii2ASAz:8t729"9i4 .166i94349M41
94OS984300337i
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33
4-, 000,000•r,ooo, 000
ND OVER>TOTAL
JRECAPZTI TL
M OR WITHOUT DEPENDENINCLUDING HUSBANDS
VES, THOUGH LIVING WIThED SEPARATE RETURNSHG SEPARATE I ETU^NiBAHOS
ATION
r
S OF FAMILIES\DS OF FAMILIES-MEN
1 - WOMENPROPERTY
7><
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[-81-79n2\s01s190
36
3892261
4398,321
SO5,719
70,£73U 3,68257,6S9
>97,O3I7\6,08O3S\SS7
598,321
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THOUSANDS
0 0 0«o 00 0**• t ioN N N
f: -
1
0 0 0tD OD O•^ «*• in
54441—25. (Face p . 1)
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STATISTICS OF INCOME, CALENDAR YEAR 1923
TREASURY DEPARTMENT,OFFICE OF COMMISSIONER OF INTERNAL REVENUE,
Washington, D. C, September 25, 1925.SIR: I have the'honor to transmit herewith the following statistics
compiled from the returns of individuals, corporations, and partner-ships reporting net income for the calendar year ended December 31,1923,|which returns were filed in 1924. There are likewise includedherein tables prepared from the Federal estate-tax returns and Fed-eralj gift-tax returns filed from January 1 to December 31, 1924,inclusive.
PERSONAL AND CORPORATION INCOME-TAX RETURNS
The number of personal returns filed was 7,698,321, the aggregatenet income $24,840,137,364, and the tax $663,651,505. The figuresgiven herein are as revised and differ from those contained in thePreliminary Report, Statistics of Income, in which there was aduplication of the returns in several of the income classes having netincome in excess of $5,000, with a shortage in the classes showing netincome of less than $5,000. As compared with 1922, the returns for1923 show an increase of 910,840, or 13.42 per cent, and an increasein total net income amounting to $3,503,924,834, or 16.42 per cent,but a decrease of $197,405,803, or 22.93 per cent, in the total tax.'f The number of corporations filing income-tax returns was 398,933,of which 233,339 reported net income amounting to $8,321,529,134and income tax of $937,106,798.
For the calendar year 1922 the number of corporation returnswas 382,883,.of which 212,535 reported net income totaling $6,963,-811,143 and tax aggregating $783,776,268.
The aggregate net income and total tax (personal and corpora-tion) for each of the years 1917-1923, inclusive, are as follows:
Year
1917191819191920192119221923
Net income
Amount
$24, 382, 743,41824, 286,150, 60429, 270, 909, 90631,638, 283,99623,913, 260,34128,300,023, 67333,161, 666,498
Increase ordecrease (—)
- $ 9 6 , 592, 8144, 984, 759,3022, 367, 374,090
- 7 , 725,023, 6554,386, 763,3324, 861, 642, 825
Tax
Income tax
$1,093,941, 2021, 780,920, 3182,013,165,9921, 711, 561,9781,085,830,7271, 636, 367,4621, 600, 758,303
War-profitsand excess-profits tax
$1, 739, 997. 5212, 505, 565; 9391,431,805, 690
988, 726, 351335,131,811
8, 466,114
Total
$2,833, 938, 7234, 286,486, 2573,444,971, 6822, 700, 288, 3291,4tO, 962, 5381, 644,833, 5761, 600,758,303
Increase ordecrease (—)
$1,452, 547, 534--841, 514, 575--744, 683, 353
- 1 , 279,325, 791223,871,038
-44 ,075 , 273
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STATISTICS OF INCOME
PERSONAL INCOME-TAX RETURNS
The following table shows the distribution of the personal returnsby States and Territories, as well as the per capita income and tax,according to the population of the United States on July 1, 1923, asestimated by the Bureau of the Census. The proportion of the popu-lation filing returns was 6.94 per cent. The per capita net incomereported was $223.79 and the per capita income tax was $5.98. Forthe preceding year, based on the estimate of population as of July1, 1922, the proportion of the population filing returns was 6.20per cent, the per capita net income reported was $194.72, and the percapita tax was $7.86.
The average net income per return for 1923 was $3,226.70, theaverage amount of tax $86.21, and the average tax rate 2.67 per cent.
Personal returns, States and Territories, and per capita distribution, calendaryear 1923
State or Territory
Alabama . .ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdaho . .IllinoisIndiana. _ _.IowaKansasKentuckyLouisianaMaineMaryland. _ _ _Massachusetts. . . .MichiganMinnesota.. .Mississippi _ .MissouriMontanaNebraskaNevadaNew HampshireNew Jersey. _New MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashington1
West VirginiaWisconsinWyoming...
Total
Populationas of July 1,
1923 (Bu-reau of the
Censusestimate)
2,423,912380,960
1, 816,2873,805.153
990,3201,476, 483
230,460475,966
1, 046, 2872, 999,196
272, 392470,179
6, 790, 5243,013,1342,468, 6431, 797,4892,462,3171, 849, 746
777, 2591, 505, 2954, 027, 5453,977, 8212,499,3961,790,6183, 443,971
611,1991,333, 922
77,407447, 592
3, 378,963372, 265
10, 843, 6612,686,325
672,0416,117,1222,162,079
823,2709,100,326
626,6721,744,408
655, 5322,393,0774,939, 630
476, 812352,428
2,398,4411,489,0341, 551,1562, 739, 574
211, 864
110, 996,153
Percent ofpopula-
tionfiling
returns
2.116.011.97
13.597.31
10.158.33
15.924.742.384.565.329.965.945.504.803.213.656.238.49
10.318.805.381.565.587.005.29
13.528.248.683.28
11.272.542.697.573.258.408.14
10.681.623.352.894.066.346.173.239.145.757.08
10.97
6.94
Returns
Number
51,04922,89935, 788
517,10972,366
149,82019, 20275, 79649, 59171,34112,42125,012
676,489178,831135, 86486,29179,09167,44048,435
127, 770415,100350, 072134,36027,851
192,28242, 80970, 54510, 46736, 876
293, 50312, 202
1,221,65468,19118, 054
463,01770,18969,123
740, 47866,96528, 22521,92869,081
200,68330,24221, 75277,451
136,05789,263
194, 05023, 246
7,698, 321
Percent
oftotal
0.66.29.46
6.72.94
1.95.25.98.64.93.16.32
8.792.321.761.121.03.88.63
1.665.394.551.75.36
2.50.56.92.14.48
3.81.16
15.87.89.23
6.01.91.90
9.62.87.37.28.90
2.61.39.28
1.011.771.162.52
.30
100.00
Net income
Amount
$159,064,39059,526,474
109,793,6341,697,902,803
200, 572,724473,804,719
57,186,685284, 622,234156, 500,260222, 888, 344
42, 829, 25058,393,333
2, 272,960,122510, 507, 072363, 242, 331215, 346, 538214, 415, 879213, 802, 450142,964,209401, 259, 584
1,413,015,9941,041,933,086
372,376, 78283,494,009
605, 275, 52099, 255,947
195,152,56225,711,611
104, 852,1221,050, 741,177
32, 667, 6104, 565,314, 898
206, 638, 61842,973,996
1,457, 696, 567221, 293,177189, 854,013
2, 478, 751,471214, 749, 602
87, 031,35550,170,861
226, 033,948613,494,900
79,943,30664, 800,009
242, 586,945351,985,059260,343,202547,039,928
57,376,054
24,840,137,364
Percentof
total
0.64.24.44
6.84.81
1.91.23
1.15.63.90.17.24
9.152.051.46.87.86
'.86.58
1.615.694.191.50.34
2.44.40.78.10.42
4.23.13
18. 39.83.17
5.87.89.76
9.98.86.35.20.91
2.47.32.26.98
1.421.052.20
.23
100.00
Tax
Amount
$2,840,975603,100
2,050,41639,958, 780
3,267,73211,199,1841,402,0938,083,0503,693,9553, 766,1591,319, 276
426,19662,880,1^9
7,882, 7684,126, 4702,118, 9573,723,9604,438, 4542,785, 696
11, 540, 43742, 527,99328,051,017
7,083, 5271,685,439
-13,085,218721,406
2,534,257241,291
1,643,15030, 552,642
337,354192,311, 565
4, 767, 257276, 288
33, 061, 8773,909,9262, 891, 804
73,266, 6306, 658,0891, 555,315
350,3124,283,805
10, 678,022725,908
1,332,8223,669,2943,925,8013,875,8649,019,076
520, 769
663,651, 505
Percentof
total
0.43.09.31
6.02.49
1.66.21
1.22.56.57.20.06
9.481.19.62.32.56.67.42
1.746.414.231.07.25
1.97.11.38.04.25
4.60.05
28.98.72.04
4.98.59.44
11.041.01.23.05.65
1.61.11.20.55.60.58
1.36.08
100.00
1 Includes Alaska.
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STATISTICS OE INCOME
Personal returns, by States and Territories, and per capita distribution, calendaryear 1923—Continued
State or Territory
Alabama _ArizonaArkansas _CaliforniaColorado _ConnecticutDelaware _ _ . . __District of ColumbiaFlorida .GeorgiaHawaii..IdahoIllinois _ _IndianaIowaKansasKentuckyLouisiana - .Maine _Maryland-. _ .M assachusettsMichigan . . .MinnesotaMississippi . _MissouriMontana _NebraskaNevada. -- _ _.New HampshireNew Jersey.New Mexico . .New York..North CarolinaNorth Dakota .OhioOklahomaOregonPennsylvaniaRhode IslandSouth Carolina..South Dakota.. _TennesseeTexasUtah. . . _VermontVirginiaWashington 1
West VirginiaWisconsin -Wyoming
Total
Averagenet in-
come perreturn
$3,115.912, 599. 523,067. 893, 283. 452, 771. 643,162.492, 978.163, 755.113,155. 823,124. 273,448.182, 334. 613, 359. 942, 854. 692, 673. 572,495. 592,711.003,170. 262,951. 673,140. 483,404. 042,976. 342, 771. 492,997. 883,147. 852, 318. 582, 766. 352,456. 452, 843. 373, 580. 002, 677. 233, 737. 003,030. 292, 380. 303,148. 263,152. 822, 746. 613,347. 503, 206. 893, 083. 482,287. 983, 272.013,057. 032, 643. 452,979. 043,132.132, 587. 042, 916. 592, 819. 072,468. 21
3, 226. 70
Per capitanet in-come
reported
$65. 62156. 2560.45
446. 21202. 53320.90248.14597. 99149. 5874.32
157. 23124.19334. 72169. 43147.14119. 8087.08
115. 58183. 93266. 57350. 84261. 94148. 9946.63
175. 75162. 39146. 30332.16234. 26310. 97
87.75421. 01
76.9263.94
238. 30102. 35230. 61272. 38342. 68
49.8976.5394.45
124. 20167. 66183. 87101.14236. 38167. 84199. 68270. 82
223. 79
Averageincometax perreturn
$55. 6526.3457.2977.2745.1674.7573.02
106. 6474.4952.79
106. 2117.0492.9544.0830.3724.5647.0865.8157.5190.32
102. 4580.1352.7260.5268.0516.8535.9223.0544.56
104.1027.65
157.4269.9115.3071.4155.7141.8498.9599.4355.1015.9862. 0153.2124.0061.2747.3828.8543.4246.4822.40
86.21
Percapitaincome
tax
$1.171.581.13
10.503.307.596.08
16.983.531.264.84
.919.262.621.671.181.512.403.587.67
10.567.052.83.94
3.801.181.903.123.679.04
.9117.731.77.41
5.401.813.518.05
10.62.89.53
1.792.161.523.781.532.642.503.292,46
5.98
Per cent of increase or de-crease (—) as to 19222
Numberof returns
17.0514.0411.5822.857.27
16.6512.02
-2 .7319.411.937.107.03
10.0916.533.03
- . 7 213.53
.7012.5315.224.49
30.649.343.54
10.6812.524.517.65
16.01-2 .76
5.6210.7817.55
-3 .7126.85
-2 .6011.7125.9833. 725.192.158.697.39
10.6821.518.29
10.4228.4320.895.93
13.42
Netincome
25. 3422.8414.8225. 078. 67
17. 945.94
23. 0418. 5211. 7615. 3714. 1217. 9119.731.022.037.184.98
10.093.73
14.1530.836.788.46
14.9918.309.66
14.8022.521.79
12.7111.0620.19
-1 .8127.991.72
17.7623.5925.2819.622.49
18.5112.3818.0125.4517.0317.1232. 3036.1917.51
16.42
Tax
-1.77-12.22-11.41-8 .73
-32.89-14. 71-23 . 54-3.04-9 .01
-17.37-4 .91
-10. 97-18 . 55-17. 70-24. 51-34. 72-20. 37-17.09-28 . 51-24. 89-26. 40-19. 77-24. 80-6.55
—18. 08-29. 91-19.94-6 .74
-22. 99-25 . 45-12. 09-29. 80-2 .88
-39. 04-15.90-39. 04- 3 1 . 79- 2 1 . 70-28.80
22.63-36.15-12. 62-24. 37-24.06-15.30—25. 41- 2 3 . 75-15 . 64-1 .18
-24.20
-22. 93
1 Includes Alaska.2 Minus sign (—) indicates decrease.
54441—25f 2
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4 STATISTICS OF INCOME
REDUCTION OF INCOME TAX PAYABLE IN 1924 (PERSONAL RETURNS)
The taxes shown in the tabulations herein represent the amountsreported on the returns, less the 25 per cent reduction provided forin the revenue act of 1924, quoted below:
SEC. 1200 (a). Any taxpayer making return, for the calendar year 1923, ofthe taxes imposed by Parts I and II of Title II of the revenue act of 1921 shallbe entitled to an allowance by credit or refund of 25 per centum of the amountshown as the tax upon his return.
SIMPLE AND CUMULATIVE DISTRIBUTION, BY INCOME CLASSES (PER-
SONAL RETURNS)
The distribution of personal returns by income classes is exhibitedin the following table, which shows the number of returns filed, theamount of net income reported, and the tax yield, also cumulativetotals and relative percentages:
Simple and cumulative distribution of personal returns, by income classes, calendar
year 1923
Returns
Income classesSimple distribution
Numberin each
class
Per centof total
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000...$150,000 to $300,000...$300,000 to $500,000...$500,000 to $1,000,000..$1,000,000 and o v e r . . .
T o t a l . . . . i 7,698,321
368, 5022, 515, 3242, 470, 9701, 717, 628
397, 630171,80139, 83212, 4522,3391,301
32714174
4.7932.6732. 0922.325.1642. 232.516.162.031.018.004.002.001
Cumulativedistribution
Cumulativepercentage
Over theclass below
100. 00
7, 098, 3217,329,8194, 814, 4952, 343, 525
625,897228, 26756,46616, 6344,1821,843
54221574
Under the Over theclass above class below
368,502 |2,883,826 !5,354,796 j7,072,4247,470, 0547, 641, 8557, 681, 6877, 694,1397, 696, 4787, 697, 7797, 698,1067, 698, 2477, 698,321
100. 0095.2162.5430. 458.132.966.734.218.056.025.007.003.001
Under theclass above
4.7937.4669.5591.8797. 03499. 26699. 78299. 94499. 97599. 99399. 99799. 999100. 00
Income classes
Under $1,000 ._$1,000 to $2,000$2,000 to $3,000 -$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000$300,000 to $500,000$500,000 to $1,000,000$1,000,000 and over
Total
Simple distribution
Amount ineach class
$252, 513,0193, 683,428, 6176,069,132,4456,461,142, 9512, 717, 991, 5292, 558, 361, 5891, 350, 680,468
833,898, 237280, 656, 213260, 584, 012124, 569,19495,107, 209
152, 071,881
24,840,137, 364
Per centof total
1.0214.8324.4326.0110.9410.305.443.361.131.05.50.38.61
100.00
Net income
Cumulative distribution
Over theclass below
$24, 840,137, 36424, 587, 624, 34520,904, 1^5,72814,835,063, 2838, 373,920, 3325, 655,928,8033, 097, 567, 2141, 746,886, 746
912,988, 509632,332, 296371, 748, 284247,179, 090152,071,881
Under theclass above
$252,513,0193, 935,941, 636
10,005,074, 08116,466, 217,03219,184,208, 56121, 742, 570,15023,093, 250, 61823,927,148,85524,207,805,06824,468,389, 08024, 592, 958, 27424, 688, 065, 48324,840,137,364
Cumulativepercentage
Overtheclass
below
100.0098.9884.1559.7233.7122.7712.477.033.672.541.49.99.61
Underthe
classabove
1.0215.8540.2866. 2977.2387.5392.9796.3397.4698.5199.0199.39
100. 00
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STATISTICS OF INCOME
Simple and cumulative distribution of personal returns, by income classes, calendar
year 1923—Continued
Income classes
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000....$100,000 to $150,000...$150,000 to $300,000...$300,000 to $500,000...$500,000 to $1,000,000..$1,000,000 and over...
Tax
Total.
Simple distribution
Amount ineach class
$316,60218,190,03816,570,88145,969, 79455, 480, 078
103, 865, 711103, 600, 750108, 878, 597
55, 719, 39062,104, 20331, 668, 55225,498,43435, 788,475
663, 651,505
Per centof total
0.052.742.506.928.36
15.6515.6116.418.409.364.773.845.39
100.00 !
Cumulative distribution
Over theclass below
$663, 651, 505663, 334, 903645,144, 865628, 573, 984582, 604,190527,124,112423, 258, 401319, 657, 651210, 779, 054155, 059, 66492, 955, 46161, 286, 90935, 788, 475
Under theclass above
Cumulativepercentage
Overtheclass
below
$316,60218,506, 64035,077, 52181,047, 315136,527,393 ,240,393,104 I343,993,854452,872, 451508, 591, 841570, 696, 044602,364, 596627, 863, 030663, 651, 505
100. 0099.9597.2194.7187.7979.4363.7848.1731.7623.3614.009.235.39
Undertheclassabove
0.052.795.29
12.2120.5736.2251. 8368.2476.6486.0090.7794.61
100. 00
CLASSIFICATION BY SEX AND FAMILY RELATIONSHIP (PERSONAL
RETURNS)
The following table shows the distribution of the personal returnsaccording to family relationship:
Distribution of personal returns, by sex and family relationship, calendar year 1923
Joint returns of husbands and wives,with or without dependent chil-dren, and of husbands whose wives,though living with them, filedseparate returns 4,505,729 58.53
Wives making separate returns fromhusbands _ 170,573 2.22
Heads of families, men . . _ J 413,682 5.37Heads of families, women I 157,669 2.05All other, men j 1,697,031 22.04All other, women ; 718,080 9.33Community property income. ! 35, 557 . 46
Total 7,698,321 100. 00
$16,762,983, 344
849, 072, 0121,191, 732, 079
449, 677, 7143, 633, 625, 0881,690,728,371 I
262,318,756 I
67.48
3.414.801.81
14.636.811.06
24,840,137,364 j 100. 00
$418, 258, 314
46, 548, 42223, 658, 95810, 207, 97699,193, 75754,440, 29911,343, 779
663,651., 505
63.02
7.023.561.54
14.958.201.71
100. 00
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6 STATISTICS OF INCOME
INCOME EXEMPT FROM NORMAL TAX (PERSONAL RETURNS)
The net income specifically exempt from normal tax through per-sonal exemptions, dividends, interest on Government obligations notwholly exempt from tax, and capital net gain from sale of assets heldfor more than two years, is shown in the following table:
Net income exempt from and amount subject to normal tax, personal returns, calendaryear 1923
Distribution
Exemptions from normal tax:Personal exemption and credit for dependents ...-.Dividends _Interest on Government obligations not wholly exempt from tax.Capital net gain from sale of assets held for more than two years..
TotalLess exemptions in excess of net income . _.
Net income exempt from normal tax _Prior year lossesNet income subject to normal tax
Amount Percent
$17, 284, 660,6853,126, 503, 482
43, 941, 095305, 393, 768
20, 760,499,0302, 862,007, 314
17,898,491,71634, 266,149
6, 907,379, 499
72.05.14
27.81
Total net income i 24,840,137,364 | 100.00
SOURCES O F INCOME ( P E R S O N A L R E T U R N S )
In the table immediately following is shown the distribution ofthe net income according to its origin; that is, personal industry orproperty:
Distribution by sources, personal income, calendar year 1923
Source of income
Personal industry:Salaries, wages, commissions, bonuses, directors' fees, etcBusiness, trade, commerce, partnerships, farming, and profits from inciden-
tal sales of real estate, stocks, bonds, and other property
Total
Property:Rents and royalties . _ . _ . _ _ _Interest on bonds, notes, etc., including fiduciary incomeDividends
Total
Total income•General deductions . . .
Net income . -
Amount
$14, 230,208,826
7, 587,17*, 983
21,817,380,809
1,816, 280,1092, 558, 763, 4033,126, 503,482
7, 501, 546, 994
29,318,927,8034, 478, 790, 439
24, 840,137, 364
Percent
48.53
25.88
74.41
6.208.73
10.66
25. 59
100.0015.28
84.72
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STATISTICS OF INCOME 7
SOURCES OF INCOME AND DEDUCTIONS BY INCOME CLASSES (PERSONALRETURNS)
The distribution of income from personal industry and fromproperty, as well as the total deductions in each income class, areshown in the following table. This table also shows the proportionof the total income reported from each source, as well as the percent of general deductions and net income to total income for eachincome class.
Distribution by sources of income and deductions, by income classes, calendaryear 1923
Income classes
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000...$100,000 to $150,000..$150,000 to $300,000..$300,000 to $500,000..$500,000 to $1,000,000.$1,000,000 and over..
Total
Total income
$483, 950, 9884,487, 829, 5426,825, 665, 7577, 505, 722, 0173,183, 407, 8713, 060, 945, 3461, 630,971, 5851,013,160, 890
349, 042,129320, 822, 772156, 855, 329121,599,034178,954, 543
Income from personalindustry
I Per centof total
Amount j incomej in each
class
$320, 290, 5163, 820,026,4875, 831, 270,4265, 912, 513, 3902, 309,003, 3021, 875, 535, 776
832,183, 086453, 722, 206143, 440, 001128, 852, 230
63, 361,16145, 623, 02481, 559, 204
66.1885.1285.4378.7772.5361.2751. 0244.7841. 1040. 1640.3937. 5245.58
Income from property
i
Amount
29, 318, 927, 803 21,817, 380, 809 74.41
$163,660, 472667, 803,055994,395,331
1, 593, 208, 627874, 404, 569
1,185, 409, 570798, 788, 499559, 438, 684205, 602,128191, 970, 542
93, 494,16875, 976,01097, 395, 339
7, 501, 546, 994
Per centof totalincomein each
class
33.82'14.8814.5721.23-27.4738. 7348. 9855. 22:58.9059. 8459.6162. 48.54. 42
25.59
General deductions Net income
Income classes Per centof totalincomein each
class
Amount
Per centof totalincomein each
class
Under $1,000$1,000 to $2 ,000 . . . : . . .$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000.__$150,000 to $300,000.-.$300,000 to $500,000. __$500,000 to $1,000,000..$1,000,000 and ove r . . .
T o t a l . . . 4,478,790,439 | 15.28
$231,437, 969804,400,925756, 533,312
1, 044, 579, 066465, 416,342502, 583, 757280, 291,117
" 179,262,65368,385, 91660, 238, 76032, 286,13526,491,82526,882, 662
47.8217.9311.0913.9214.6216.4217.1917.6919.5918.7720.5821.7915.02
$252, 513,0193, 683,428, 6176,069,132, 4456, 461,142, 9512, 717, 991, 5292, 558, 361, 5891, 350, 680,468
833,898,237280, 656, 213260,584,012124, 569,19495,107, 209
152,071,881
24,840,137, 364
52.18-82.0788. 9186. 08-85.38-83.58-82.8182.3180.4181.2579. 4278.2184. 98
84. 72
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8 STATISTICS OF INCOME
The distribution of personal income by sources, showing theamounts reported from each source, is shown in the following table:
Distribution of personal income, by sources and income classes, calendar year 1923
Income classesWages and
salaries Business
$181,429,3143, 064, 842, 4544, 366,940, 3703, 450, 029, 4571, 410, 310,370
$10,000 to $25,000.... _ ! 1, 049, 088, 266
Under $1,000....$1,000 to $2,000..$2,000 to $3,000..$3,000 to $5,000..$5,000 to $10,000..
$25,000 to $50,000..$50,000 to $100,000....$100,000 to $150,000.. .$150,000 to $300,000...$300,000 to $500,000....$500,000 to $1,000,000..$1,000,000 and over . . . .
410, 302, 509190, 627, 72349,185, 24233,663,76012,767,225 j6,601,660 I4,420,476
$111, 941, 484611,194, 913
1,129,816, 2191, 810,340,762
494,186, 718342, 403, 807137, 018,16462, 043, 59113,135, 22910,377, 5284, 399, 3912,986, 0373,189, 564
Partnerships
$16, 628, 895106,404, 716209,533, 428420,726, 547260, 382, 324297, 610, 667178, 060,337108, 261, 50138, 528,18629, 299,18910,176,4835, 259,8321, 111, 843
Total ! 14,230,208,826 4,733,033,407 il, 681, 983, 948
Profits fromsales of real
estate, stocks,and bonds,other than
assets held formore thantwo years
$10,290,82337, 584, 404124, 980, 409231, 416, 624144,123, 890186,433,03684, 465, 77730, 965, 3217, 410, 7395, 292, 3621, 758, 9081, 692, 746
345, 821
Capital netgain from
sale ofassets heldfor morethan two
years
$22,336, 29961,824, 07035,180, 60550, 219, 39134, 259,15429,082, 74972, 491, 500
6,760,860 i 305,393,768
Income classes
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10.000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000$300,000 to $500,000$500,000 to $1,000,000$1,000,000 and over__
Total
Rents and.royalties
$73,100, 676279, 341, 358434, 307, 082528, 042, 216195, 715, 072159, 579, 29777,313,13937, 814, 01913, 400, 0279, 098, 7903, 929, 2523, 866, 442
772, 739
1,816,280,109
Interest andinvestment
income
$58, 837, 977280, 609, 941385, 748, 692586,950,197269, 313, 666279, 663, 757151, 761, 53889,145,15227, 941, 23925,383, 65911,151,9617,819, 8858, 815, 317
2,183,142,981
Interest onGovern-
ment obli-gations
not whollyexemptfrom tax
$1,061,1302,121, 4672, 534, 4757,528,8955, 334, 0008, 770, 0027,161,3114, 744, 4671, 276, 4251, 422-, 930
843, 903558, 782583,308
43, 941, 095
Dividends
$27,452,38388,184,683
146, 885, 704421,345,974346, 049, 308662, 054, 111520,943,686398, 551, 795153, 793, 991145,421, 38772,192,19758, 241, 23985,387,024
3,126,503,482
Fiduciary
$3,208,30617, 545, 60624,919,37849,341,34557, 992, 52375, 342, 40341,608, 82529,183, 2519,190,446
10,643, 7765, 376,8555,489, 6621,836,951
331, 679, 327
Total income
$483,950,9884,487, 829,5426, 825, 665, 7577,505, 722,0173,183, 407, 8713, 060, 945,3461,630,971, 5851, 013,160, 890
349, 042,129320,822,772156, 855, 329121, 599, 034178,954, 543
29,318,927, 803
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STATISTICS OF INCOME 9
The distribution of personal income by sources, expressed in per-centages, is given in the succeeding table:
Distribution of personal income, by sources and by income classes, showing the pro-portion from each source expressed in percentages, calendar year 1923
Income classes
U n d e r $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $300,000$300,000 to $500,000$500,000 to $1,000,000...$1,000,000 and over
Total
Wagesandsala-ries
37 4968.2963 9845. 9744.3034. 2725 1618.8114.0910. 498.145.432.47
48.53
Busi-ness
23.1313.6216. 5524.1215. 5211. 198.40f>. ] 23. 763.242.802. 461.78
16.14
Part-
ships
3.442.373.075.618. 189.72
10 9210. 6911. 049.136.494.33
.62
5.74
Profitsfromsales
of realestate,stocks
andbonds1
2 13
1.833.084.536.095 183. 072.121. 651.121.39.19
2.96
Capi-tal netgamfrom
sale ofassetsheldfor
morethantwo
years
1 376. 10
10. 0815. 6621.8423.9140.51
1.04
Rentsand
royal-ties
15.100.226.367.036.155.214 743. 733. 842.842.503.18.43
6.20
Inter-1 est, and
in-vest-ment
m-co.uc
12 166.255 657.828.469.149 313 SO8.007.917.116.434.93
7.45
Inter-est onGov-ern-mentobli-
gationsnot
whollvexemptfromtax
0 22.0504
. 10
. 17294447
.37
.44
.54
.46
.33
.15
Divi-dends
5 671.972 155.61
10.8721.6231 9439.3444.0645.3246.0347.9047.71
10. 66
Fidu-ciary
0 66.3937
.661.822 472 542 872.648.323. 434.511.03
1.13
Total
come
100 00100. 00100 00100 00100. 00100 00100 00100 00100. 00100. 00100. 00100. 00100. 00
100. 00
1 Other than capital net gain from sale of assets held for more than two years.
INCOME FROM BUSINESS (PERSONAL RETURNS)
The income reported by individuals as having been derived frombusiness, other than from partnerships, is shown according to indus-trial divisions in the following table. These data represent only suchamounts reported by individuals as were derived from business opera-tions conducted as sole proprietors and do not necessarily indicate theprincipal occupations of, or the total income reported by, the personsmaking the returns.
Income reported from business pursuits, personal returns, calendar year 1923
Industrial groups
Agriculture and related industries..Mining and quarrying
Manufacturing:Food products, beverages, and tobacco..Textiles and textile productsLeather and leather productsKubber and rubber goodsLumber and wood products.Paper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries
Total manufacturing
ConstructionTransportation and other public utilities..Trade-Public service—Professional, amusements, hotels, etc..Finance, banking, insurance, etcSpecial cases, business not sufficiently defined to be
classed with any other divisionGrand total
Number ofbusinessesreported
185, 4465,859
33,06622, 2177,875
7335,669
52316,1872,4433,571
17, 36820,115
129, 767
90, 67735,150
647,569481, 77954, 771
115,126
1, 746,144
Per cent
10.62.34
1.891.27.45.04.33.03.93.14.21.99
1.15
7.43
5.192.01
37.0927. 593.14
6.59
100. 00
Net income
$356, 692, 51818, 330, 506
86, 715, 70964, 095,48316,147,233
1,333, 20320, 999, 643
2,633,57147, 754, 22310, 474,14114, 341,95545,116, 08556,940, 25S
366,5 1,514
267,049,80881,867,902
1,617,969,2301, 530,651,936
196,827, 833
297, 092,160
4, 733, 033,407
Per cent
7.53.39
1.831.35.34.03.45.06
1.01.22.30.95
1.20
7.74
5.651.73
34.1832. 344.16
6.28
100.00
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10 STATISTICS OF INCOME
PARTNERSHIP RETURNS OF INCOMEPartnership returns, except for the war excess profits tax of 1917,
are not subject to direct assessment, the income being reported inthe individual returns filed by the copartners according to theirdistributive share, whether distributed or not.
The returns of net income filed by partnerships from 1917 to 1923,inclusive, are as follows:
Year Number1921 259,3591922 287, 9591923 304,996
Year Number1917 31,7011918. 100,7281919 175,8981920 240, 767
CORPORATION INCOME TAX RETURNS
The table immediately following shows the returns of corporationsdistributed by industrial groups and segregated according to " Cor-porations reporting net income," and " Corporations reporting nonet income."
In the "Transportation and other public utilities" group, bothgross income and general deductions are understated. This is dueto railroad and other utility corporations, to a large extent, reportingon the face of the return merely the amount of net income or deficit.To have inspected the numerous supporting schedules accompanyingthese returns for the purpose of compiling the gross income anddeductions was inexpedient, due to the cost and the additionaltime required.
Distribution of corporations by industrial groups and by those reporting net incomeand those reporting no net income, calendar year 1923
Industrial groups
Agriculture and related industriesMining and quarrying
Manufacturing:Food products, beverages, and to-
bacco- - - . -Textiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries. _
Total manufacturing
ConstructionTransportation and other public utilities.TradePublic service—professional, amuse-
ments, hotels, etcFinance—banking, insurance, related
business, etcCombinations—predominant industry
not ascertainable . _. _ . .Inactive concerns _
Grand total
Totalnumberof corpo-rations
9,36018,509
14,15311,7712,303
6077,3821,8159,2236,3174,201
16, 24011,187
85,199
12, 55121,113
100,646
25,114
96, 772
3,41926, 250
398, 933
Corporations reporting net income
Number
3,9145,175
8,6667,6781,321
2735,2501,2406,1833,4722,880
10,1686,664
53, 795
8,15114, 26968,186
15, 482
62, 654
1,713
233, 339
Per centof total
reporting
41.8227 96
61.2365.2357.3644.9871.1268.3267.0454.9668.5662.6159.57
63.14
64.9467.5867.75
61.65
64.74
50.10
58.49
Gross income
$605, 393, 8332, 676, 072, 256
8, 511, 235,8486, 699, 737, 3041,151, 784. 547
908, 765, 0512,692, 281,3551, 246, 988, 6821, 724, 659, 0924,803, 667, 8111, 253, 405, 678
15, 238, 954, 9704,455,159,452
48,686, 639, 790
1, 753, 796,4709, 280, 705, 456
26, 441, 517, 568
1, 917, 929, 099
5, 488, 238,992
607,185, 982
97,457,479,446
Deductions
$513,192,6272, 392, 506, 608
8,004,311, 4626,136, 325, 0031, 079,396,210
862, 840, 6852, 393, 231, 3981,137, 079, 4851. 558, 711,9874, 384, 084,1651, 065,561, 736
13,811,459,0813, 981, 739,129
44,414, 740,341
1,641,792, 5568, 023, 295, 560
25, 243, 591, 499
1, 729, 560, 639
4, 620,155, 577
557,114,905
89,135,950, 312
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 11
Distribution of corporations by industrial groups and by those reporting net incomeand those reporting no net income, calendar year 1923—Continued
Industrial groups
Agriculture and related industriesMining and quarryingManufacturing:
Food products, beverages, and to-bacco
Textiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substances _.Stone, clay, and glass productsMetal and metal productsAll other manufacturing industries
Total manufacturing
Corporations reporting net income
Net income
Prior yearloss deduc-tion from
net incomefor net tax-able income
Income tax
Amount
$92,201,206 $9,385,210 |283,565,648 j 36,080,619
$9, 790, 74330, 777, 039
Per centof net
income
10. 6210. 85
506, 924, 386563, 412, 301
72, 388, 33745, 924, 366
299, 049, 957109, 909,197165,947,105419, 583, 646187,843, 942
1, 427, 495, 889473, 420, 323
52, 331, 22634, 566, 093
4, 837, 80723, 449, 00325, 502, 23314, 346, 813
3, 333, 86322, 240, 74811,183,612
136, 202, 90323, 207, 398
ConstructionTransportation and other public utili-
ties.TradePublic service—professional, amuse-
ments, hotels, etcFinance—banking, insurance, related
business, etc _Combinations—predominant industry
not ascertainable _Inactive concerns
Grand total.
4,271,899,449 351,201,699
55, 646, 30065,435, 0928, 247, 6722, 839, 67533,457,21512, 232, 69919,428, 95049, 426, 37322,113, 441160, 770, 71655, 265, 523
484, 863, 656
112, 003, 914
1, 257, 409,8961,197, 926, 069
188,368,460 i
868, 083, 415
50, 071, 077
19, 019, 929
32, 009, 23790, 693, 298
7, 421, 694
23, 687, 237
8, 808,165
8, 321, 529,134 578, 307, 088
11,438,833
150, 998, 913128, 536, 444
20, 376, 829
95,114, 379
5, 209, 962
937,106, 798
10.9811.6111.396.1811.1911.1311. 7111.7811. 7711.2611. 67
11. 35
10. 21
12. 0110.73
10.82
10. 96
10. 41
Per centof total
1.053.28
5.946.98.88.30
3.571.312.075.282.36
17.155.90
51.74
1.22
16.1113.72
2.17
10.15
.56
11. 26 100. 00
Industrial groups
Agriculture and related industries. _ _Mining and quarrying
M anuf actur ing:Food products, beverages and to-
baccoTextiles and textile productsLeather and leather productsRubber and rubber goods..Lumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substances .Stone, clay, and glass products- _Metal and metal productsAll other manufacturing indus-
tries
Corporations reporting no net income
Number
5,44613, 334
Total manufacturingConstructionTransportation and other public
utilitiesTradePublic service—professional, amuse-
ments, hotels, etcFinance—banking, insurance, related
business, etcCombinations—predominant indus-
try not ascertainable _Inactive concerns
Grand total
5,4874,093
982334
2,132575
3,0402,8451,3216,072
4,523
31,404
4,400
6,84432, 460
9,632
34,118
1,70626, 250
165, 594
Per centof total
reporting
58.1872.04
Gross income
38.7734.7742.6455.0228.8831.6832.9645.0431.4437.39
40.43
36.86
35.06
32.4232.25
38.35
35.26
49.90100.00
41.51
$168,179, 3052,186.927,042
1, 566, 632,0611,156, 950, 013
445,475, 500170,129,918282, 521, 652196, 991,870260, 565, 858
1, 304, 388,021110, 289, 948
1, 361, 816,485
678, 307, 774
7, 534, 069,100
469, 915,480
1, 246, 311, 5725,832, 623,165
500,837,285
2, 975,878,948
191, 441, 708625
21, 106,184, 230
Total deduc-tions
$218,109, 6382, 521,180, 880
1, 690,808,0311,228, 794, 576
481, 601,992191, 692,900315,108, 312211, 923, 793284,193,142
1, 398, 545,817124, 664, 323
1, 539,897, 061
767, 850, 834
8, 235,080, 781
512, 724, 024
1, 371,961, 3596, 097, 420, 608
559, 978, 455
3, 386, 692,100
215,787,637803, 735
Deficit
$49, 930, 333334, 253,838
124,175,97071,844, 56336,126,49221, 562, 98232,586,66014, 931, 92323,627, 28494,157,79614, 374, 375
178,080,576
89,543,060
701,011,681
42,808, 544
125, 649, 787264, 797,443
59,141,170
410,813,152
24, 345, 929803,110
23,119,739,217 2,013.554,987
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
12 STATISTICS OF INCOME
DIVIDEND DISTRIBUTION
The amount of dividends paid to shareholders on the capital stockof corporations in 1923, as reported in the corporation income taxreturns for that year, is shown in the following table, in which boththe cash dividend and stock dividend distribution by industrialgroups are shown:
Dividends paid shareholders on the capital stock of corporations, calendar year 1923
Industrial groupsCash Stock
dividends I dividends
Agriculture and related indus- i |tries I $27,504,320 $6,8
Mining and quarrying J 300,562,452 41, €
Manufacturing: | jFood products, beverages,
and tobaccoTextiles and textile products.Leather and leather prod-
uctsRubber and rubber goodsLumber and wood products.Paper, pulp, and products __Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products...All other manufacturing in-
dustries
Corporations report-ing net income
Corporations report-ing no net income
Cash Stock Cashdividends ! dividends dividends dividends
9, 284'0, 436
$24, 589, 425 $4, 742,115225, 268, 432 15, 612, 717
Total manufacturing 2,005,940,149480, 579,125 1, 911, 560, 2021437, 284, 209| 94, 379,947 43, 294,916
ConstructionTransportation and other public
utilitiesTradePublic service—professional
amusements, hotels, etcFinance—banking, insurance,
and related business, etcCombinations—predominant in-
dustry not ascertainableInactive concerns
Total.
251,166,199; 54, 076, 819218,528,922 87,580,550
36,165,904i 12,800,63815,681,622! 2,272,712
127, 899, 768; 55, 964,10160, 266,979! 10, 243, 68574,568,747| 8,472,094
381,161,1861 32,914,392
59,829,607i 37, 746,9471573,594,6041127,444,956
I207, 076, 611] 51, 062, 231
Stock
$2,914,8951 $2,157,16975,294,020J 26,367,719
242,597,986 31,325,444, 8,568,213 22,751,375205,039,340 85, 537, 6441 13,489,5821 2,042,906
32, 623, 52313,969,136
124,428,45558, 731, 71172, 638, 790
342, 474, 589
9, 298, 2112, 248, 871
49, 543,1499,921,1168, 046, 093
3, 542, 3811, 712, 4863, 471, 3131,535, 2681,929,957
30,951,581 38,686,597
56,332,810 37,668,644! 3,496,797561,198, 842123,049, 362| 12, 395, 762
201,525,020 49,694,094! 5,551,591
3, 502, 42723, 841
6, 420,952322, 569426,001
1, 962, 811
78, 3034, 395, 594
1, 368,137
45, 593,4181 18, 160,922j 41, 287, 632! 17, 444, 528
662,662,1281 75,098,539) 640,921, 068i 74,957,559393,902,947 164, 776, 051 378, 570, 410J152, 964, 051
76,915, 729
632, 907, 791
23,113, 61215,132
18, 537,414
79, 675,373
5, 578, 439
74, 020, 800
505,418, 259
18, 983, 414
4,305, 786
21, 741,06015,332, 537
2, 894, 929
61, 780, 729 127, 489, 532
17, 275,126
5,106, 068 4,130,19815,132
4,169,117, 678 891, 285, 583 3, 820, 619, 642 787,167,102 348, 498, 036 104,118,481
716,394
140,98011, 812,000
1, 262, 288
17, 894, 644
472,371
RECEIPTS AND DISBURSEMENTS (CORPORATION RETURNS)
The distribution of corporation receipts and disbursements bysources of income and nature of deductions and by industrial divi-sions is shown in the three succeeding tables, the first of whichrepresents the assembled figures for all corporations, the secondbeing those reporting net income, and the third those reporting nonet income:
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Corporation receipts and disbursements distributed by sources of income and nature of deductions and by industrial divisions; calendar year 19°23GRAND SUMMARY OF ALL CORPORATION RETURNS
Industrial divisions
Distribution AggregateAgricultureand relatedindustries
Manufacturing
Mining and ! ;quarrying ] Food products, i Textiles and
: beverages, and ! textiletb
A. Receipts, taxable income: !Gross sales . $96,685,204,776Gross profits from sales j 22,980,005,969Profits from operations other than amounts reported as i
gross sales i 14,459,375,168Interest, and rents and royalties i 4,532,396,695Miscellaneous income ! 2,016,599,242
B. Receipts, tax-exempt income: IDividends on capital stock of domestic corporations j 870,087, 795Interest on Federal, State, and municipal bonds j 456, 201, 501
$615,349,198217, 679, 783
86, 334, 06025, 278, 04443, 428, 438
3,183,398 |850,753 |
$3,842,102,242 j1,176,047,010 :
649,232,535 ;119,411,458 |175,143,633 I
j
'77,109,430 |13,768,252 I
g ,tobacco
$9, 834, 828, 2582, 093, 734,158
69, 744, 77967,349,13078,396, 725
27, 549, 0177,973,610 I
products
Leather andleather
products! Rubber and| rubber goods
|$7,712,972,639 $1,563,611,301 ($1,060,662,9371,591,887,809 | 261,476,403 i 266,419,846
44,951,50737,438,91354,032,180 !
7,292,078 j13,047,088
6,120, 7147, 280, 367
18, 829, 744
1, 417, 9211, 348,073
2,118, 6866, 810,1288, 673,429
629, 789885, 770
Total receipts j 119,019,865,177 | 774,423,891 I 4,876,767,550 | 10,085,841,519 | 7,809,734,405 1,598,608,120 j 1,079,780,739C.
D. Disbursements:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profits taxes
73, 705,198, 8072, 575, 875,1863, 277, 625, 9711, 835, 035, 884
397,669,41518,419,460 I31,623,02019,133,271
Depreciation, amortization, and depletion 3,116,244, 428 I 36, 725, 670 iMiscellaneous expense I 27,075,621,458 224,548,031 |
2,666,055,232 \62,521,844 ,
126,513,578 I99,258,420 *
665,953,025 I1,216,275,959
7, 741, 094,100112,110, 402112, 303, 62672,103, 984
169, 205,1491,460, 753, 215
6,121, 084, 830166, 916, 70781,108, 90862, 942,103
131, 842, 575793, 932, 378
1, 302,134, 89833, 444, 87116, 664, 0649, 982, 565
17,156,915180,196,968
Total disbursements __| 111,385,601,734E.
F. Net profitsG. Deduction from net profits to arrive at net income as defined in
revenue act: Tax-exempt interest and dividends receivedon capital stock of corporations
7, 634, 263, 443
1,296
H. Net income .,I. Prior year net loss deducted by concerns showing net income
in 1923 .._
Net income after deducting prior year loss..
K. Total taxL. Net profits (F) after deducting tax (M).
1,
6,307, 974,147
578, 307, 088
5,729, 667, 059
937,106, 7986,697,156, 645
728,118, 867 | 4,836,578,058] 9,667,570,476 7, 357, 827, 501 | 1,559,580,281
46,305, 024
4, 034,151
42, 270,873
9,385, 210
32,885, 663
40,189, 492
90,877,682
418, 271, 043
35, 522, 627
i 50, 688,190 | 382, 748, 416
36, 080, 619 52,331, 226
1 86, 768, 809 330, 417,190
9,790, 74336, 514, 281
30, 777,0399,412,453
55, 646,300362, 624, 743
511, 906, 904
20, 339,166
39,027, 839
2,765,994
491,567,738 j
34, 566, 093
36, 261,845
4,837, 807
457,001,645 31,424, C
65,435, 092446, 471, 812
8,247, 67230, 780,167
794,243, 0918,976,190
28,103, 05814, 606, 35024, 001, 011
183, 974, 096
1, 053, 903, 796
25,876, 943
1, 515, 559
24,361, 384
23,449,003
912, 381
2,839, 67523,037, 268
1-3M
Qm
3oog
co
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Corporation receipts and disbursements distributed by sources of income and nature of deductions and by industrial divisions; calendar year1923— Continued
GRAND SUMMARY OF ALL CORPORATION RETURNS—Continued
Distribution
Industrial divisions
Manufacturing
Lumber andwood products
Paper, pulp,and products
Printing andpublishing
Chemicals andallied sub-
stances
Stone, clay,and glassproducts
Metal andmetal products
All other Total manu-manufacturing ' ™ « ™itiHnstrifis factoring
A. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other than
amounts reported as gross salesInterest, and rents and royalties. _Miscellaneous income
B. Receipts, tax-exempt income:Dividends on capital stock of domestic
corporationsInterest on Federal, State, and munici-
pal bondsC. Total receiptsD. Disbursements:
Cost of goods soldCompensation of officersInterest paidTaxes other than income and profits
taxesDepreciation, amortization, and deple-
tionMiscellaneous expense
E. Total disbursementsF. Net profitsG. Deduction from net profits to arrive at net
income as defined in revenue act: Tax-exempt interest and dividends received oncapital stock of corporations
H. Net incomeI. Prior year net loss deducted by concerns
showing net income in 1923J. Net income after deducting prior year
lossK. Total tax .-.L. Net profits (F) after deducting tax (M)
$2,863,876,293768, 086, 901
31, 091, 51723, 274, 35646, 771, 763
9, 789,078
2, 514,102
$1, 409, 426,426343, 694,198
5, 634, 0509, 597, 54316,102,130
3, 220, 403
1,847, 225
$1,522,109, 552569, 492, 762
404, 212, 54124, 498, 87427, 675,163
6, 728,820
3, 234,485
$5, 654, 585,9651, 537, 711, 818
209, 298,87841, 544,19988, 703,156
113,923,634
13,316, 722
$1,328,646, 592446, 937, 291
9,158, 27210,334,37713, 944,124
1, 612,261
3,104, 733
$15,962,917, 7731, 729, 739, 689
351,421,608133, 304, 290122, 525, 349
30,602, 435
32, 493,100
$4,975, 202,1311, 478, 240, 754
25,102, 78144, 855, 58246, 552, 326
41, 754, 406
8, 325, 743
$53,888,839,86714, 087,421,629
1,158,855,333406, 287, 759522, 206,089
244, 519, 842
88, 090, 651
2, 977,317,109 1, 445, 827, 777 1, 988, 459, 435 6,121, 372, 554 1, 366, 800, 359 16, 633, 264, 555 5,141,792,969 [ 56, 308,799, 541
2, 095, 789,39272, 280, 56040, 562,298
38,056,020
129,103,837322, 758, 525
1,065, 732, 22830,187, 74419,054, 894
17, 892,023
46,234, 484166,681, 502
952, 616, 79087, 030, 62314, 443, 492
12,924, 646
40, 645,610728, 515,148
4, U6, 874,14771, 759, 29564,921,602
55, 447, 815
291,432,6731, 068, 270, 816
881, 709, 30138,129, 07714, 011, 334
11,244,801
51,928, 306191, 590,979
11, 233,178, 084220,148, 557166, 476, 425
165, 317, 527
415, 993, 0263,119, 640, 088
2, 698, 550, 632 1, 345, 782, 875 1,836,176,309 5, 668, 706, 348 1,188, 613, 798 15, 320, 753, 707
278, 766,477
12, 303,180
100,044,902
5, 067, 628
152, 283,126
9, 963, 305
452, 666, 206
127, 240, 356
178,186, 561
4, 716, 994
1, 312, 510, 848
63, 095, 535
266, 463,297
25, 502,233
94,977,274
14, 346,813
142, 319,821
3, 333, 863
325,425,850
22, 240, 748
173, 469, 567
11,183, 612
1, 249, 415, 313
136, 202,903
240, 961,064 80, 630,461 138, 985,958 303,185,102 162, 285, 955 1,113, 212, 410
33,457,215245, 309,262
12, 232,69987,812, 203
19, 428,950132, 854,176
49,426, 373403,239,833
22,113,441156, 073,120
160, 770, 7161,151, 740,132
3, 496, 961, 377119, 730,13953, 325, 771
40, 682, 774
106, 991, 553890,143, 943
4, 707, 835, 557
433, 957, 412
50, 080,149
383, 877, 263
23, 207, 398
360, 669, S
55, 265, 523378, 691, 889
39, 801,418, 238960, 714,165610, 975,472
501,200,608
1, 424, 535,1399,106,457, 658
52, 405, 301, 280
3, 903, 498, 261
332, 610, 493
3, 570, 887, 768
351, 201, 699
3, 219, 686, 069
484, 863, 6563, 418, 634, 605
m
o02
ao
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Distribution
A. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other than amounts reported as gross
salesInterest, and rents and royaltiesMiscellaneous income
B. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bonds
C. Total receipts
D. Disbursements:Cost of goods soldCompensation of officers. ,Interest paidTaxes other than income and profits taxesDepreciation, amortization, and depletionMiscellaneous expense
E. Total disbursements
F. Net profitsG. Deduction from net profits to arrive at net income as defined in
revenue act: Tax-exempt interest and dividends received oncapital stock of corporations
H. Net incomeI. Prior year net loss deducted by concerns showing net income in
1923
J. Net income after deducting prior year loss
K. Total tax ___.L. Net profits(F) after deducting tax (M)
i Deficit.
Industrial divisions
! TransportationConstruction | and other
i public utilities
$1,801,812,017 i $1,181,269,665285,090, 206 448, 241,488
345,857,999 i 8,338,158,98528,395,136 j 493,227,11241,800,884 i 258,419,214
5,845,914 !2,857,334
2, 226, 569, 284
1,516,721,81193,365,34627,243, 57611,000,84839,883, 982460,455,103
2,148, 670,666
77, 898, 618
8, 703, 248
69,195,370
19,019, 929
50,175,441
11, 438,83366,459, 785
255,942, 05233, 605, 696
10, 560,622, 724
733,028,177135, 216, 949
1, 001, 315,901474,124, 066497, 233, 816
6, 298,395, 958
Trade
$31, 286,435, 8916,048, 062, 045
440, 608, 986199, 263,066323, 236, 635
24, 596,15524, 930, 328
32, 299, 071, 061
25, 238, 373,846729, 808,188219,396,093152,012, 085188, 010, 099
4, 788, 815, 641
9,139,314, 867
1,421, 307,857
289, 547, 748
1,131, 760,109
32,009,237
1,099, 750,872
150, 998,9131, 270,308,944
31,316,415,952
982, 655,109
49, 526,483
933,128, 626
90, 693, 298
842,435,328
128,536, 444854,118, 665
Public service,professional,amusements,hotels, etc.
$1,130,056,413471, 621, 692
1,104, 988, 24899, 945, 96574, 886, 583
8, 889,1752,048,911
Finance, i Combinations,banking | predominant
insurance, | industry notetc. | ascertainable
$2,327,856,981120, 891, 379
2, 212, 535, 7173,136, 546, 457
558,338, 561
228,840, 224288, 056, 725
2,420,815, 295 8, 752,174, 665
658,434, 721134, 627, 77854,371, 39744, 763, 78788,170, 292
1, 300, 281, 944
2, 206, 965,602422, 335, 536
1,179, 742,018322, 297, 327147, 261,189
3,499, 405, 781
9. 919
140,165, 376
10, 938, 086
129, 227, 290
7, 421, 694
7, 778,007, 453
974,167, 212
516, 896, 949
457, 270, 263
23, 687, 237
121,805,596 I 433, 583,026
20, 376, 829119, 788, 547
95,114, 379879, 052, 833
$611,482,502124,950, 737
122,802, 78324, 041, 69519,139,105
21,161,6051,992, 611
800, 620, 301
486, 531, 76518,863,21226, 443,60111, 239, 77728,471, 216180,191, 366
Inactiveconcerns
23,154, 216
25, 725,148
8, 808,165
16, 916, €
5,209, 96243, 669, 402
$5223
100
2,1,5,
708315695
794, 017
751, 740, 937 | 803, 735
48, 879, 364 i 802, 870
240
i 803,110
i 803,110
i 802,870
wHQUl
oo
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Corporation receipts and disbursements distributed by sources of income and nature of deductions and by industrial divisions, calendar year1923—Continued
CORPORATIONS REPORTING NET INCOME
Distribution
A. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other than amounts reported
gross salesInterest, and rents and royalties.Miscellaneous income
B. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bonds
Total receipts.C.
D. Disbursements:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profits taxes..Depreciation, amortization, and depletion..Miscellaneous expense
Total disbursements.E.F. Net profits _..G. Deduction from net profits to arrive at net income as defined
in revenue act: Tax-exempt interest and dividends receivedon capital stock of domestic corporations
H. Net incomeI. Prior year net loss deducted by concerns showing net income
in 1923
Aggregate
Industrial divisions
Agricultureand relatedindustries
Mining andquarrying
Manufacturing
Food productsbeverages, and
tobacco
$79, 701. 047, 55420, 488, 483, 244
11,888,150,3003,090,471,8251, 506, 893, 323
I670,916,444 j336,257,661 !
$489,009, 579189,980, 608
65,969, 59918, 332, 87130, 214, 797
1, 866, 987495,432
97, 793, 737,107 : 605, 889, 265
59,212,564,3102, 032, 710, 607 :2,375,827,731 j1, 327, 608, 2722, 302, 331,457
21,213,991,491 •
299,028,97111,693,62611,699,6529, 386.174
27,011,790152,505,427
$2,055,899,709 I $8,305,793,582676,793,259 | 1,880,340,644
390, 375, 33669, 680, 575
134, 659, 976
25, 456, 66011,071,393
2, 687,143, 649
1, 379,106, 45032, 882, 09941, 523, 96554, 249, 592
268,874,040590, 413, 802
88,465,033,868 j 511,325,640
9.328,703,239 i 94,563,625
1,007,174,105 j 2, 302, 419
8,321,529,134 j 92,201,206
578,307,088 j 9,385,210
N e t income after deduc t ing prior year loss . . 7,743,222,046 | 82,815,996
K. TaxL. Net profits (F) after deducting tax (K).
937,106, 798 ! 9, 790, 7438,391,596,441 | 84,772,882
2,367,049,948
320,093, 701
36, 528, 053
283, 565,648
36, 080, 619
247,485,029
30, 777, 039289, 316, 662
61,135, 66756, 984, 39060, 585, 582
26, 736, 6277, 035,815
8, 518, 271, 663
Textiles andtextile
products
Leather andleather
products
$6, 583,003, 3921, 459, 539, 077
38,170, 53032, 711, 88940, 278,686
5, 572, 80712,498,811
$1,131,882,816223, 805,417
3, 201, 0284, 225, 446
11, 906, 336
568,9211, 043,994
Rubber andrubber goods
$894, 638, 422231,028,062
1,598,9586, 323,9055,620,819
582,947632,448
6, 712, 236,115 1,152,828, 541 909, 397,499
6,425, 452,93888, 609, 93786, 754, 45359, 982, ISO140, 537, 639
1,176, 237,688
5,123, 464, 315135, 927, 51961, 581, 36655, 009, 748113,276,181641,493,067
7, 977, 574,835 6,130, 752,196
540,696,828
33, 772, 442 I
581,483,919
18, 071, 618
908,077, 39924, 057, 9368, 424, 3006, 365, 42010, 886, 562
121, 015, 672
663, 610, 3606,139, 29122,638, 75611,656,82318, 562,823
139, 649, 685
1,078,827,289 862,257,738
74,001,252 I 47,139,761
1,612,915 I 1, 215, 395
506,924,386
52, 331, 226
563,412,301
34,566,093 j
72, 388, 337
4, 837, 807
454, 593,160 528, 846, 208 ! 67, 550, 530
55,646, 300485,050, 528
65, 435, 092516, 048, 827
8, 247,67265, 753, 580
45,924, 366
23,449, 003
22, 475, 363
2,839,67544, 300,086
QGOHi—iQw
ac
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Industrial divisions—Continued
DistributionManufacturing—Continued
Lumber andi wood products
A. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other than
amounts reported as gross sales.Interest, and rents and royaltiesMiscellaneous income
B. Receipts, tax-exempt income:Dividends on capital stock of domestic
corporationsInterest on Federal, State, and munici-
pal bonds
Total receipts..C.
D. Disbursements:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profits
taxesDepreciation, amortization, and de-
pletionMiscellaneous expense
$2, 593, 693, 456729, 752,334
28, 349,63021, 250, 97039, 554,181
9, 433,118
2, 421, 716
2, 694, 703, 071
Paper, pulp,and products
Printing andpublishing
Chemicals andallied sub-
stances
$1, 222, 540,890 ! $1, 305, 619,132 I $4, 485, 277, 840319, 823, 634 I 503,128, 622 I 1, 381, 697, 219
4,952,3798,607,556 I8,085,683 i
369, 576, 27721, 535, 43022, 093, 874
2, 802,174 I 5, S34, 379I
1,728,347 | 3,144,960
110,886,65932, 688, 21263,192, 642
111, 622, 458
13,142,802
1,248,717,029 j 1,727,804,052 | 4,816,810,613
Stone, clay,and glassproducts
!1, 223, 416, 571427,421,400
8, 294, 2059, 720, 86510, 430, 423
1, 543, 614
2, 948, 444
1, 256, 354,122
Metal andmetal products
$14, 649, 591,0254, 553, 822, 544
345, 553, 758122, 912,10592,169, 994
All othermanufacturing
industries
$4, 342, 773, 4511, 359, 503, 728
15, 685,15937, 848,41928, 900,990
28, 728, 088 29, 951, 433
31, 649, 277 7, 987, 568
15, 270, 604, 247 4, 463,147, 020
1, 863,941,12263, 742, 21231, 737, 298
34,369,856 j
116,747,485 j273,260,307
902, 717, 25625, 506, 79614,124, 868
15, 646, 714
39, 933, 201136, 348, 476
Total disbursements.E.
F. Net profits iG. Deduction from net profits to arrive at net !
income as defined in revenue act: Tax- iexempt interest and dividends received jon capital stock of domestic corporations..!
H. Net income II. Prior year net loss deducted by concerns i
showing net income in 1923 j
J .
2, 383, 798, 280 1,134, 277, 311
310, 904, 791 114, 439, 718
11,854,834 | 4,530,521
299, 049,957 I 109, 909,197
25,502,233 ] 14,346,813
802, 490, 51069, 861, 08710, 895, 957
11, 541, 041
34, 032, 823624, 056,190
3,103, 580, 62158, 351, 81437,903,160
43,584,239 j
204, 097, 381824, 944, 492
795,995,171 I 10,095,768,48133,716,955 j 184,245,98310, 988, 317 134, 541, 221
10,011,555 151, 469, 845
1, 552,877, 608
174, 926,444
8,979, 339
165, 947,105
3, 333,863
Net income after deducting prioryear loss 273, 547, 724 95, 562, 384 I 162, 613, 242
K. Tax _.L. Net profits (F) after deducting tax (K)
33,457,215 j277,447,576 j
12,232,699 I 19, 428,950102,207,019 155,497,494
4, 272, 461, 707
544, 348,906
124, 765, 260
419, 583,646
22, 240, 748
397,342, S
49,426, 373494, 922, 533
47, 250, 970 | 372, 688,144166,055,154 i 2,844,017,319
2, 983, 269, 72395, 666, 75835, 393, 685
34,048,136
89,179,900714, 229, 494
1,064,018,122 I 13,782,730,993 I 3,951,787,696
192, 336, 000
4,492, 058
187, 843, 942
11,183, 612
1,487,873,254 ! 511,359,324
6b, 377, 3 37,939,001
1,427,495,889 [ 473,420,323
136,202,903 j 23,207,398
176,660,330 1,291,292,986 | 450,212,925
22,113,441 160,770,716 55,265,523170,222,559 1,327,102,538 456,093,801
Total manu-facturing
$46, 738, 230, 57713, 069,862, 681
987,404, 250354, 809,187382, 819, 210
223, 376, 566
84, 234,182
48, 770, 873, 972
33, 668, 367, 896785, 826, 288454,983, 381
433, 685, 557
1,187,193,1097, 661, 307, 544
44,191, 363, 775
4, 579, 510,197
307, 610, 748
4, 271,899,449
351, 201, 699
3,920, 697, 750
484, 863, 6564,094,646, 541
t i
H
O
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Corporation receipts and disbursements distributed by sources of income and nature of deductions and by industrial divisions, calendaryear 1923—Continued
CORPORATIONS REPORTING NET INCOME—Continued°°
Distribution
Industrial divisions—Continued
ConstructionTransportation
and otherpublic utilities
TradePublic service,professional,amusements,
hotels, etc.
Finance,banking,
insurance,etc.
Combinations,predominantindustry notascertainable
Inactiveconcerns
A. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other than amounts reported as gross
salesInterest, and rents and royaltiesMiscellaneous income
B. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bonds ^
C. Total receipts
D. Disbursements:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profits taxesDepreciation, amortization, and depletionMiscellaneous expense
E. Total disbursements
F. Net profitsG. Deduction from net profits to arrive at net income as denned in
revenue act: Tax-exempt interest and dividends received oncapital stock of domestic corporations
H. Net incomeI. Prior year net loss deducted by concerns showing net income in
1923
J. Net income after deducting prior year loss
K. TaxL. Net profits (F) after deducting tax (K)
$1,426,630,033234, 975,363
270,497,95422, 236, 65029,813,671
4, 618,1622,140,370
$1,091,032,265 $25, 603,185, 456409 627363 5358375 832409, 627,363
7,297,961,228432,476,449215,395, 335
243,840,17927,316, 059
1, 755,936,840 9,308, 021, 515
5,358,375, 832
379,134, 730169,178,817268, 542, 746
21,475, 81922, 249, 418
$868, 544,153364,100,345
904, 781, 33678,905,06358, 789, 670
6, 908,8771, 734,430
$961, 243, 74681,194,528
1, 497, 983,2772,528,479,547373, 747, 983
126, 784,439185, 552,042
$467, 272, 036103, 573, 265
94, 042, 59016,372,66612, 909, 935
16, 588, 7551,464,335
26,463, 766,986 1, 919, 663, 529 5,673, 791,034 608,650,317
1,191, 654, 67071, 067, 93718,990,2477,919,32528,860,346318, 681, 869
681,404,902 20,244,809,624107,454, 469 i 590, 242, 735
161,186, 896128,880,494
825,551,312 ,415,880,734 !442,246,944 \
5, 306,917,020 j155, 285,171
3, 941, 710, 760
1, 637,174,394 7, 779, 455, 381
118,762,446
6,758, 532
1, 528, 566,134
271,156,238
112,003,914
19, 019,929
1, 257,409, 896
32,009,237
92,983,985 1, 225,400, 659
11,438,833107,323, 613
25,222,115,680
1,241,651,306
43, 725,237
1,197,
90,
1,107, 232, 771
150,998,913 . 128,536,4441,377,567,221 1,113,114,862
504,443, 808105, 204, 51233, 571, 71533, 586, 89665, 718, 934980,125, 897
880, 049, 218314, 471, 580809, 862, 270235, 867, 576108, 288, 289
2,144, 832,205
363,698,77113,867,361 I18,458,293 I8,151,924 I
18,852,834 !117,496,967
1, 722, 651, 762 4,493,371,138 540,526,150
197,011, 767
8, 643,307
1,180, 419, 896
312, 336, 481
188, 368, 460
7,421, 694
868, 083, 415
23,687, 237
68,124,167
18, 053, 090
50, 071, 077
8,808,165
180, 946, 766 844,396,178 41, 262, 912
20,376,829176, 634, 938
95,114,3791,085,305,517
5,209, 96262, 914,205
SHO
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
CORPORATIONS REPORTING NO NET INCOME
Distribution
A. Receipts, taxable income:Gross sales. . . .Gross profits from sales _.Profits from operations other than amounts reported as
gross salesInterest, and rents and royalties-Miscellaneous income
B. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bonds
C Total receipts
D. Disbursements:Cost of goods soldCompensation of officers __ __Interest paid _ _„ _Taxes other than income and profit taxesDepreciation, amortization, and depletionMiscellaneous expense
E. Total disbursements
F. Deficit-.. - .G. Deduction from net profits to arrive at net income as defined
in revenue act: Tax-exempt interest and dividends receivedon capital stock of domestic corporations .
H. DeficitI. Prior year net loss deducted by concerns showing net income
in 1923
J. Deficit after deducting prior year loss
K. TaxL. Deficit (F) after deducting tax (K)-_. _. . . . „
Aggregate
$16,984,157, 2222,491, 522,725
2,571,224,868841,924,870509, 705, 919
199,171,351119,943,840
21,226,128,070
14,492,634,497543,164, 579901, 798,240307,427, 612813, 912, 971
5,861, 629,967
22,920,567,866
-1,694,439,796
319,115,191
-2 ,013, 554, 987
-2,013,554,987
-1,694,439,796
Industrial divisions
Agricultureand relatedindustries
$126,339,61927,699,175
20,364,4616,945,173
13,213,641
1,316,411355, 321
168, 534, 626
98, 640,4446, 725,834
19,923,3689, 747,0979, 713,880
72,042, 604
216, 793,227
48,258, 601
1, 671, 732
49,930, 333
Mining andquarrying
$1,786,202, 533499,253,751
258,857,19949, 730,88340,483, 657
51,652, 7702, 696, 859
2,189,623,901
1, 286,948, 78229,639, 74584, 989, 61345,008,828
397,078,985625,862,157
2,469, 528,110
279,904,209
54,349, 629
334,253,838
49,930,333 334,253,838
48,258,601 279,904 209
Manufacturing
Food productsbeverages, and
tobacco
$1,529,034,676213,393,514
8,609,11210,364, 74017,811,143
812,390937, 795
1, 567, 569,856
1,315,641,16223,500,46525, 549,17312,121,80428, 667, 510
284, 515, 527
1,689, 995,641
122,425,785
1, 750,185
124,175,970
124,175,97Q
122,425,785
Textiles andtextile
products
$1,129,969,247132,348,732
6, 780,9774, 727,024
13, 753,494
1, 719,271548,277
1,157,498,290
997, 620,51530,989,18819, 527,5427,932,355
18, 566,394152,439,311
1,227,075,305
69, 577,015
2,267,548
71,844, 563
71,844,563
69,577,015
Leather andleather
products
$431,728,48537,670,986
2,919, 6863,054,9216,923,408
849,000304,079
445,779,579
394,057,4999,386,9358,239, 7643, 617,1456,270,353
59,181, 296
480, 752,992
34,973,413
1,153,079
36,126,492
36,126,492
34,973,413
Rubber andrubber goods
$166,024,51535,391,784
519,728486,223
3,052, 610
46,842253,322
170,383,240
130, 632, 7312,836,8995,464,3022,949,5275,438,188
44,324,411
191,646,058
21,262,818
300,164
21, 562,982
21, 562,982
21,262,818
H
OUi
Q
og
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Corporation receipts and disbursements distributed by sources of income and nature of deductions and by industrial divisions, calendar year1923—Continued
CORPORATIONS REPORTING NO NET INCOME—Continued
too
Distribution
A. Receipts, taxable income:Gross salesGross profits from sales _._Profits from operations other than
amounts reported as gross sales _.Interest, and rents and royaltiesMiscellaneous income
B. Receipts, tax-exempt income:Dividends on capital stock of domestic
corporations.Interest on Federal, State, and muni-
cipal bonds
C. Total receipts
D. Disbursements:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profits
taxes __ __Depreciation, amortization, and deple-
tion __ _-Miscellaneous expense
E. Total disbursements ._
F. Deficit _._G. Deduction from net profits to arrive at net
income as defined in revenue act: Tax-exempt interest and dividends receivedon capital stock of domestic corporations. _
H. DeficitI. Prior year net loss deducted by concerns
showing net income in 1923
J. Deficit after deducing prior year loss..
K TaxL. Deficit (F) after deducting tax (K)_
Industrial divisions—Continued
Manufacturing—Continued
Lumber andwood products
$270,182,83738, 334,567
2,741, 8872,023,3867, 217, 582
355,960
92, 386
282, 614,038
231, 848, 2708, 538,3488, 825,000
3, 686,164
12,356,35249,498,218
314,752,352
32,138, 314
448,346
32, 586, 660
32, 586, 660
32,138,314
Paper, pulp,and products
$186,885,53623,870,564
681, 671989,987
8,016,447
418,229
118,878
197,110, 748
163,014,9724, 680,9484,930,026
2,245,309
6,301,28330,333,026
211, 505,564
14, 394,816
537,107
14,931, 923
14, 931,923
14,394,816
Printing andpublishing
$216,490,42066,364,140
34, 636, 2642, "963,4445,581,289
894,441
89, 525
260,655,383
150,126,28017,169,5363, 547, 535
1,383,605
6, 612, 787104, 458, 958
283, 298, 701
22, 643,318
983, 966
23, 627,284
23, 627, 284
22, 643,318
Chemicals andallied sub-
stances
$1,169,308,125156,014,599
98,412, 2198,855,987
25,510,514
2,301,176
173,920
1,304,561,941
1,013,293,52613,407,48127,018,442
11,863,576
87,335,292243, 326, 324
1,396,244, 641
91, 682, 700
2, 475, 096
94,157, 796
94,157, 796
91, 682, 700
Stone, clay,and glassproducts
$105,230,02119,515,891
864,067613,512
3,513,701
68,647
156,289
110,446,237
85,714,1304,412,1223,023,017
1,233,246
4, 677,33625, 535, 825
124, 595, 676
14,149,439
224, 936
14,374,375
14, 374, 375
14,149, 439
Metal andmetal products
$1,313,326,748175,917,145
5,867,85010,392,18530,355,355
1,874,347
843,823
1,362,660,308
1,137,409,60335, 902, 57431, 935, 204
13,847, 682
43,304,882275, 622, 769
All othermanufacturing
industries
$632,428, 680118,737,026
9,417, 6227,007,163
17, 651,336
11,802,973
338,175
678, 645,949
513,691, 65424,063,38117, 932,086
6, 634, 638
17, 811, 653175, 914, 449
1,538,022,714 | 756,047,861
175, 362,406
2, 718,170
178,080,576
178, 080, 576
175,362,406
77, 401,912
12,141,148
89, 543,060
89, 543,060
77, 401, 912
Total manu-facturing
$7,150, 609,2901,017,558,948
171,451,08351,478,572
139,386,879
21,143,276
3,856,469
7, 537,925,569
6,133,050,342174,887,877155,992,091
67,515,051
237,342,0301, 445,150,114
8, 213, 937,505
676,011,936
24, 999, 745
701,011, 681
701,011, 681
676,011,936
IZPH
oCO
§j
QO
g
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Industrial divisions—Continued
Distribution! Construction
A. Receipts, taxable income:Gross sales .Gross profits from salesProfits from operations other than amounts reported as gross
sales ._ _ _ . .Interest, and rents and royaltiesMiscellaneous income. .
B. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bonds
Transportation!and other j
public utilities
C. Total receipts -
$375,181,98450,114,843
75, 360, 0456,158,486
11,987,213
1,227,752 !716,964 ]
470,632,444 | 1,252,601,209
$90, 237, 40038, 614,125
1, 040,197, 75760, 750, 66343, 023, 879
12,101,8736, 289, 637
Trade| Public service,| professional,| amusements,i hotels, etc.
$5, 683, 250,435689, 686, 213
61,474,25630, 084, 24954, C93,889
3,120, 336 |2,680,910 |
$261, 512, 260107, 521, 347
200, 206, 91221, 040, 90216,096,913
1, 980, 298314, 481
5,835, 304, 075 501,151, 761
D. Disbursements:Cost of goods soldCompensation of officersInterest paid .Taxes other than income and profits taxes.Depreciation, amortization, and depletionMiscellaneous expense
325, 067,14122, 297, 4098, 253, 3293, 081, 52311,023,636141, 773, 234
51,623,275 !27,762,480 i175,764,589 158,243,332 !54,986,872 |991,478,938 !
4,993, 564, 222139, 565, 45358, 209,19723, 131, 59132, 724, 928
847,104, 881
E. Total disbursements.
153,990,91329,423, 26620, 799, 68211,176,89122,451,358
320,156, 047
511,496,272 ! 1,359,859,486 ! 6,094,300,272 | 557, 998,157
F. DeficitG. Deduction from net profits to arrive at net. income as defined in
revenue act: Tax-exempt interest and dividends received oncapital stock of domestic corporations
40,863,828 I
1,944,716
107, 258, 277
18,391,510 I
258,996,197
5, 801, 246
H. DeficitI. Prior year net loss deducted by concerns showing net income in
1923 _.._
42,808,544 | 125, 649, 787 264, 797, 443
J. Deficit after deducting prior year loss.
K. Tax..
42, 808, 544 125,649,787 I 264, 797,443
56, 846,391
2, 294, 779
59,141,170
59,141,170
Finance,banking,
insurance,etc.
$1, 366, 613, 23539, 696, 851
714, 552,440608,066,910184, 590, 578
102, 055, 785102, 504, 683
3, 078, 383, 631
1, 326, 916, 384107, 863,958369,879, 748
86, 429, 75138, 972, 900
1, 354, 573, 576
Combinations,predominantindustry notascertainable
$144, 210, 46621, 377,472
28, 760,1937, 669, 0296, 229,170
4, 572, 850528, 276
191,969,984
122,832,9944, 995,8517,985, 3083, 087, 8539, 618, 382
62,694,399
3,284,636,315 I 211,214,787
206,252,684 |
204, 560,<l
19, 244, 803
5,101,126
410, 813,152 ! 24,345,929
410. 813,152 24, 345, 929
Inactiveconcerns
$5223
100
240
865
2,7081,3155, 695
794,017
803, 735
802, 870
240
803,110
803,110
OGO
S3OoB
L. Deficit (F) after deducting tax (K)_ 40,863,828 I 107,258,277 258,996,197 56,846, 391 206,252,684 19,244,803
I802, 870
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
The table immediately following shows the distribution of corporation receipts and disbursements by sources ofincome and nature of deductions and by industrial divisions, expressed in percentages.
Corporations receipts and disbursements, distributed by sources of income and nature of deductions and by industrial divisions expressed inpercentages, calendar year 1923
GRAND SUMMARY OF ALL CORPORATION RETURNS
Distribution
A. Receipts, taxable income:Gross sales-_Gross profits from salesProfits from operations other than amounts reported as
gross salesInterest and rents and royaltiesMiscellaneous income
B. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bonds
C. Total receipts
D. Disbursements:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profits taxes _ .Depreciation, amortization, and depletionMiscellaneous expense
E. Total disbursements
F. Net profits... .
Aggre-gate
81.2423.77
12.153.811.69
.73
.38
100.00
61.932.172.751.372.62
22.75
93.59
6r41
Industrial divisions
Agri-cultureand re-
lated in-dustries
79.4528.27
11.153.275.61
.41
.11
100.00
51.352.384.082.474.74
29.00
94.02
5.98
Miningand
quarrying
78. 7835.37
13.322.453.59
1.58.28
100. 00
54.671.282.592.04
13.6624.94
99.18
.82
Manufacturing
Foodproductsbeverages
andtobacco
97.5121.29
.69
.67
.78
.27
.08
100.00
76.751.111.11.71
1.6814.49
95.85
4.15
Textilesand
textileproducts
98.0120.64
.57
.48
.69
.09
.16
100.00
77.782.121.03.80
1.6810.09
93.50
6. 50
Leatherand
leatherproducts
97.8116.72
.38
.461.18
.09
.08
100. 00
81.452.091.04.63
1.0711.27
97.55
2.45
Rubberand
rubbergoods
98.2325.12
.20
.63
.80
.06
.08
100.00
73.56.83
2.601.352.22
17.04
97.60
2.40
Lumberand
woodproducts
96.1926.82
1.04.78
1.57
.33
.09
100.00
70.392.431.361.284.33
10.84
90.63
9.37
Paper,pulp,and
products
97.4824.38
.39
.671.11
.22
.13
100. 00
73.712.091.321.233.20
11.53
93.08
6.92
Printingand pub-
lishing
76.5537.41
20.331.231.39
.34
.16
100.00
47.914.38
.72
.652.04
36.64
92.34
7.66
Chemi-cals and
alliedsub-
stances
92.3727.19
3.42.68
1.45
1.86.22
100.00
67.261.171.06.91
4.7617.45
92.61
7.39
toH
oto
3oog
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
G. Deduction from net pronts to arrive at net income as dennedin revenue act. Tax-exempt interest and dividends re-ceived on capital stock of domestic corporations-..
H. Net income . .I. Prior year net loss deducted by concerns showing net income
inl923 _ .
J. N et income after deducting prior year loss .K. Total tax
L. Net pronts (F) after deducting tax ( M ) . . .
Per cent of net pronts after deducting tax (L) to total receipts (C) _
17.37
82.63
'7.58
75.0512.27
87.73
5.63
8.71
91.29
20.27
71.0221.15
78.85
4.71
226.12
* 126.12
89.78
215. 9076.58
23.42
.19
8.49
91. 51
12.51
79.0013.30
86.70
3.60
3.97
96.03
6.75
89.2812.78
87.22
5.67
7.09
92.91
12.40
80.5121.13
78.87
1.93
5.86
94.14
90.62
3.5210.97
89.03
2.13
4.41
95.59
9.15
86.4412.00
88.00
8.24
5.07
94. 93
14.34
80.5912.23
87.77
6.07
6.54
93. 46
2.19
91.2712.76
87.24
6.68
28.11
71.89
4.91
66.9810.92
89.08
6.59
mHI—i
O
3ao
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Corporation receipts and disbursements, distributed by sources of income and nature of deductions and by industrial divisions expressed inpercentages, calendar year 1923—Continued
GRAND SUMMARY OF ALL CORPORATION RETURNS-Continued
to
Distribution
A. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other than amounts reported as
gross salesInterest, and rents and royaltiesMiscellaneous incomeB. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bonds
C. Total receiptsD. Disbursements:
Cost of goods soldCompensation of officers. __. _ ..Interest paidTaxes other than income and profits taxesDepreciation, amortization, and depletionMiscellaneous expense
E. Total disbursementsF. NetprofitsG. Deduction from net profits to arrive at net income as defined
in revenue act. Tax-exempt interest and dividends re-ceived on capital stock of domestic corporations _
H. Net income _ __ .I. Prior year net loss deducted by concerns showing net income
in 1923 .J. Net income after deducting prior year lossK. Total taxL. Net profits (F) after deducting tax (M)Per cent of net profits after deducting tax (L) to total receipts (C) -
Manufacturing—C ontinued
Stone,clay, and
glassproducts
97 2033.64
.67
.761 02
.12
.23
100.00
64.502.791.02.82
3.8014.02
86.95
13.05
2.65
97.35
6.28
91.0712.41
87.59
11.42
Metaland metalproducts
95 9729.63
2 11.8074
.18
.20
100.00
67.531.321.001.002.50
18.76
92.11
7.89
4.81
95.19
10.39
84.8012.25
87.75
6.92
All othermanu-
facturingindustries
96 7629.71
.49
.87
.91
.81
.16
100.00
68.012.321.04.79
2.0817.32
91.56
8.44
11.54
88.46
5.35
83.1112.73
87.27
| 7.36
Totalmanu-
facturing
95 7026.14
2.05.7293
.44
. 16
100.00
70. 681.711.09.89
2.5316.17
93.07
6.93
8.52
91.48
9.00
82.4812.42
87.58
6.07
Industrial divisions—Continued
Con-struction
80.9215.82
15.531.281.88
.26
.13
100.00
68.124.191.22.50
1.7920.68
96.50
3.50
11.17
88.83
24.42
64.4114.68
85.32
2.99
Trans-portation
and otherpublic
utilities
11.1937.94
78.954.672.45
2.42.32
100.00
6.941.289.484.494.71
59.64
86.54
13.46
20.37
79. 63
2.25
77. 3810.63
89.37
12.03
Trade
96.8619.33
1.36.62
1.00
.08
.08
100.00
78.142.26
.68
.47
.5814.83
96.96
3.04
5.05
94.95
9 23
85.7213.08
86.92
2.64
Publicservice,profes-sional,amuse-ments,hotels,
etc.
46.6841. 73
45.644.133.09
.37
.09
100. 00
27.205.562.251.853.64
53.71
94.21
5.79
7.80
92.20
5.30
86.9014.54
85.46
, 4.95
Finance,banking,
insur-ance, etc.
26.605.19
25.2835.846.38
2. 613.29
100.00
25. 224.83
13.473.681.68
39.98
88.86
11.14
53.06
46. 94
2.43
44.519.76
90.24
10.04
Combina-tions—
pre-dominantindustrynot ascer-tainable
76. 3820.43
15.343.002.39
2.64.25
100.00
60. 772.363.301.403.56
22.51
93.90
6.10
47.37
52. 63
18.02
34.6110.66
89.34
5.45
Inactiveconcerns
60.34.35
11.56
27.75
100. 00
313. 07152. 02658. 38
91, 793. 87
92,917. 34
192,817.34
.03
i 100.12
100.12
i 100.00
i 928.17
3CO
HOCO
3QC
I Deficit.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OP INCOME 25
CORPORATION RETURNS, DISTRIBUTED BY SIZE OF NET INCOME
The following table exhibits the corporation returns distributed byincome classes based on the size of net income:
Corporation returns distributed by size of net income, calendar year 1923
Under $2,000.$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000.. . . . .$250,000 to $500,000$500,000 to $1,000,000-$1,000,000 to $5,000,000$5,000,000 and over
Reporting net incomeReporting no net income
Total..
Income classes Number
99, 24048, 26927, 60239, 764
8, 2585, 9422,1491,089
858168
233,339165, 594
398, 933
Net income
$87, 992, 887153,069,832199,336, 286891,426, 019577,435, 489923,065,165745, 679, 327752,853,087
1, 695, 716, 7122, 294, 954,330
8,321, 529,134i 2,013,554, 987
6, 307, 974,147
i Deficit.
INCOME RETURNS BY STATES
COMBINED PERSONAL AND CORPORATION INCOME AND TAX
The following table exhibits by States and Territories the combinedpersonal and corporation incomes and income taxes for the calendaryear 1923. The amounts do not represent, however, what may becalled the geographical distribution of income. The figures are com-piled from the returns filed in each State. An individual files hisincome tax return in the collection district in which his legal residenceor principal place of business is located, and a corporation files itsincome tax return in the collection district in which its principalplace of business or the principal office or agency is located. Conse-quently, income reported by an individual or corporation in one Statemay have been derived from sources in other States.
From the foregoing it will be clear that there is no w ay of ascertain-ing from the income tax returns the amount of income earned in therespective States or the amount of tax paid on that basis.
Personal and corporation income and tax, by States and Territories, calendar year 1928
States and Territories
AlabamaAlaska 1
ArizonaArkansasCaliforniaColorado..ConnecticutDelaware.District of Columbia..Florida..Georgia.HawaiiIdaho _Illinois..- _
Net income
Personal
$159, 064,390
59, 526, 474109, 793, 634
1, 697, 902, 803200, 572, 724473, 804, 719
57,186, 685284, 622, 234156, 500, 260222, 888, 344
42, 829, 25058, 393, 333
Corporat ion
$45,961,341
8,957,19522,372, 775
369,970, 23460,490, 802
120, 934,89441, 933, 30144,483,10335, 398, 52863, 751, 48727, 706, 58210. 330. 884
2, 272,960,122 I 752, 649, 643
Personal andcorporation
$205,025,731
68, 483, 669132,166, 409
2, 067, 873, 037261, 063, 526594, 739, 61399,119, 986
329,105, 337191,898,788286, 639, 831
70, 535, 83268, 724, 217
3,025, 609, 765
Per centfor each
State
0.62
.21
.406.24.79
1.79.30.99.58.86.21.21
9.12
Tax
Personal andcorporation
$7, 597, 69997, 023
1, 232, 9394, 411, 049
82, 991, 9899,450, 548
24, 382, 0205,378, 375
13, 443,9397, 515, 436
10,790,0174, 356, 5921, 392, 070
145, 559, 036
Per centfor each
State
0.47.01.08.28
5.18.59
1.52.34.84.47.67.27.09
9.091 Alaska included in the State of Washington.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
26 STATISTICS OF INCOME
Personal and corporation income and tax, by States and Territories, calendar year1923—Continued
States and Territories
Indiana ._Iowa . _Kansas _.Kentucky _.Louisiana _Maine _MarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew Jersey.New MexicoNew York. _North Carolina _North DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth Dakota.TennesseeTexasUtahVermont __VirginiaWashington ___West Virginia .._.Wisconsin .Wyoming
Total
Net income
Personal
$510, 507, 072363, 242, 331215,346, 538214,415,879213, 802, 450142, 964, 209401, 259, 584
1, 413,015,9941, 041, 933, 086
372, 376, 78283,494, 009
605, 275, 52099, 255, 947
195,152, 56225,711,611
104, 852,1221,050,741,177
32, 667, 6104, 565, 314, 898
206, 638, 61842, 973, 996
1, 457, 696, 567221, 293,177189, 854; 013
2, 478, 751, 471214, 749, 602
87, 031, 35550,170, 861
226, 033, 948613,494, 900
79, 943, 30664, 800, 009
242, 586, 945351, 985, 059260, 343, 202547, 039, 928
57, 376, 054
24, 840,137, 364
Corporation
$136,413,09557, 437,10887, 085, 92672, 582, 28868, 344, 72344, 434,98099, 326, 345
462, 478, 692521, 024, 836116,711,287
17,143, 525227,323, 356
8, 815, 44025, 019, 824
2, 558, 59412, 673,162
273, 897, 4762, 974, 836
2,156, 929, 895107,931,479
3, 477, 845538, 602, 03726, 788, 07735, 418, 795
902, 478, 64770, 428, 80334, 067, 477
4, 222, 57954, 321, 630
102, 801, 77022, 517, 47412,163, 45794,500,11584, 674, 56173, 477, 884
150. 217, 6305, 322, 717
8,321, 529,134
Personal andcorporation
$646, 920,167420, 679,439302, 432,464286, 998,167282,147,173187, 399,189500, 585, 929
1, 875, 494, 6861, 562, 957, 922
489, 088, 069100, 637, 534832, 598, 876108, 071, 387220,172, 386
28, 270, 205117,525,284
1, 324, 638, 65335, 642, 446
6, 722, 244, 793314, 570, 09746, 451, 841
1, 996, 298, 604248, 081, 254225, 272, 808
3,381,230,118285,178,405121, 098, 83254, 393, 440
280, 355, 578716, 296, 670102, 460, 780
76, 963, 466337, 087, 060436, 659, 620333, 821, 086697, 257, 558
62, 698, 771
33,161, 666,498
Per centfor each
State
1.951.27.92.87.85.57
1.515.664.701.47.30
2.51.33.66.09.35
3.99.11
20.27.95.14
6.02.75.68
10.20.86.37.16.85
2.16.31.23
1.011.311.012. 10
.19
100. 00
Tax
Personal andcorporation
$22, 966, 2879,969, 386
12, 389, 52311,863, 67011,982,339
7, 769, 49622,889,49695, 679, 33688, 780,15419, 687, 7873, 406, 559
38, 867, 6901, 597, 4565, 089, 500
466, 3983, 047, 228
61, 807, 608607, 314
440, 419, 81917, 269, 870
492, 22790, 504, 801
6, 610, 5316, 522, 530
177, 885,92514, 871, 8774, 925,086
646, 93010,184, 02521, 716, 425
2, 559, 3962, 594, 010
14, 504,40412, 925, 21312, 219,93925, 406,005
1,033, 331
1,600, 758, 303
Per centfor each
State
1.43.62.77.74.75.49
1.435.985.551.23.21
2.43.10.32.03.19
3.86.04
27.511.08.03
5.65.41.41
11.11.93.31.04.64
1.36.16.16.91.81.76
1.59.06
100. 00
INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENS
The income of American citizens and corporations from businessand investments in foreign countries, and conversely the income ofaliens, resident and nonresident, as well as alien corporations frominvestments and business in the United States, as reported in thereturns of net income for the calendar year ended December 31, 1923,are shown below. The data relative to individuals represent onlythe information contained in returns reporting net income of $5,000and over.
Income from sources within the United States and its possessions
Aliens and foreign corporations
Nonresident aliens..Resident aliens _ .Foreign corporations in business or hold-
ing investments in the United States...
Total
Totalnum-ber of
returns
2,1925,041
520
7,753
Reporting income
Num-ber of
returns
2,1925,041
302
7,535
Totalincome
$28,031,87831, 705,378
i 23, 214,915
82, 952,171
Federalincome
tax
$2,360,5861,532,752
1,160,498
5, 053, 836
Reporting loss
Num-ber of
returns
218
218
Total loss
$21,440,185
21,440,185
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME
Income from sources in foreign countries
27
American citizens and domesticcorporations
Totalnum-ber of
returnsreport-
ingforeign
| income
American citizens residing abroad..All other American citizens or resi-
dents reporting net income of$5,000 and over
Domestic corporations in businessor holding investments in foreigncountries
2,178
28, 729
Total.
Foreign incomereported
Tax paid foreigncountries Reporting loss
Num-ber of
returns
2,178
28, 729
621
31, 528
$27,009,864
36, 362, 324
21, 393, 091
84, 765, 279
Num-ber of
returns
1,226
166
1,392
AmountNum-ber of Amount
$2, 672, 893
2,588,131 24 $2, 784,658
5,261,024 24 2, 784,658
i Taxable net income, $12,552,366. Dividends from domestic corporations, $10,662,549.
SUMMARY OF INCOME AND TAX REPORTED BY YEARS
A general review of the number of income-tax returns filed, thenet income, and the tax reported for each of the years since theinception of the present epoch of income taxation is given in thefollowing tables:
Number of personal returns, calendar years 191J+-1923, by income classes
Income classes
Undei $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000$5,000 to $10,000$10,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $100,000....$100,000 to $150,000...$150,000 to $200,000...$200,000 to $250,000...$250,000 to $300,000....$300,000 to $400,000...$400,000 to $500,000...$50t,000 to $1,000,000.$1,000,000 and over...
1914
TotalMarried women making separate returns
from husbands ._
Total number of returns filed.
82, 75466, 525
127.44834,14115,7908,6725, 4836,0083,1855,1611,189
40623313014769
114
357, 515
357, 515
1915
69, 04558,949
120,40234,10216,4759,7076,1967,0054,1006,8471,793
724386216254122209120
336, 652
336,652
1916
85,12272,027
150,55345,30922,61812,9538,055
10, 0685,611
10, 4522,9001,284
726427469245376206
429, 401
1 7, 635
437,036
1, 640, 758838, 707374,958185,805270,66665,80029,89616,80610, 57112, 7337,087
12,4393,3021,302
703342380179315141
1918
1, 516,9381,496,878
610,095322,241319,35669,99230, 22716,35010,20611,8876,4499,9962,358
86640124726012217867
3,472,890; 4,425,114
3,472,890 j 4,425,114
i In 1916 the net income on returns filed separately by husband and wife is combined and the total ap-pears as one return. In all other years the returns of married women filed separately are included in theirIndividual income classes independently of husband's income.
54441—25f 3
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
28 STATISTICS OF INCOME
Number of personal returns, calendar years 1914-1923, by income classes—Continued
Income classes 1919 1920 1921 1922 1923
Under $1,000 _$1,000 to $2,000 _$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000.... _$5,000 to $10,000. .$10,000 to $15,000....$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000 .$50,000 to $100,000$100,000 to $150,000$150,000 to $200,000..$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $1,000,000..$1,000,000 and over
1,924, 8721, 569, 741
742, 334438,154438,85197,85242, 02822, 60513, 76915, 410
2,671,9502, 569,316
894, 559442, 557455,442103, 57044, 53123, 72914, 47115,808
13, 3202,9831,092
52225028514018965
12, 0932,191
59030716616970
12333
401,8492,440, 5442,222,031
702,991369,155353, 24780, 01434, 23018,10010, 84812, 0476,0518, 7171, 367
450205
402,0762,471,1812,129,898
785, 267404, 848391,37390, 27839, 60521,44613, 22514, 2837,970
12,0002,171
76335021020510416167
368, 5022, 515, 3242,470,9701,125,462
592,166397, 63a102, 50644, 94824, 34714,9ia16, 4418,472
12, 4522,339
750348203216I l l14174
TotalMarried women making separate returns
from husbands
5,332, 760 7, 259, 944 6, 662,176 6, 787,481 7, 698, 321
Total number of returns filed. 5, 332, 760 7, 259, 944 6, 662,176 6, 787, 481 '8,321
NOTE.—The returns for 1913 are omitted, as they pertain only to the last 10 months of that year.
Returns of net income by yearsPERSONAL
Year
19131914191519161917 . . ._1918 '19191920 . . _ . .192119221923
Number ofreturns
1 357, 598i 357, 515i 336, 652i 437, 036
3 3, 472, 8903 4,425,1143 5, 332, 7603 7, 259, 9443 6, 662,176
6, 787,4817, 698, 321
Net income
2 $3, 900, 000,0004, 000, 000, 0004, 600, 000, 0006,300,000,000
13, 700, 000, 00016, 000, 000, 00019,900, 000,00023, 700, 000,00019, 600, 000, 00021,400,000,00024, 900, 000, 000
Increase ordecrease fromyear to year
$100, 000,000600, 000, 000
i, 700, ooo, ooa7,400,000, 0002, 300, 000, 0003,900, ooo, ooa3,800, ooo, ooa
< —4,100, 000, 000i, 800, ooo, ooa3,500, ooo, ooa
1 Returns reporting net income of $3,000 and over, v ,« Determined on the basis of the number of returns filed and the average net income in each class.3 Returns reporting net income of $1,000 and over.f > ;< A minus sign (—) indicates decrease.
CORPORATION
Year
1909- . .1910 _ _1911 ^1912. . _ . . . .19131914 - . -1915- .19161917. .19181919-1920-_ .19211922.1923
Totalnumber
ofreturns
262, 490270,202288, 352305, 336316, 909
3 299,4453 366, 443
341, 253351, 426317, 579320,198345, 595356, 397382,883398, 933
Corpora-tions
reportingnet
income
2 52, 4982 54, 0402 55,1292 61,116188,866174, 205190,911206, 984232,079202,061209, 634203, 233171,239212, 535233, 339
Corpora-tions
reportingno netincome
209,992216,162233, 223244, 220128,043125,240175, 532134, 269119,347115, 518110, 564142, 362185,158170,348165, 594
Net income
$3, 590,000,0003, 761,000,0003, 503,000,0004,151, 000,0004, 714,000,0003,940,000,0005,310,000,0008, 766,000,000
10, 730, 000,0008,362,000,0009, 412,000, 0007,903,000,0004,336,000,0006, 964,000,0008, 322,000, 000
Increase or de-crease from
year to year i
$171,000,000-258,000,000
648,000,000563,000,000
—774,000,0001,370,000,0003,456, 000,000i, 964, ooo, ooa
-2,368,000,0001, 050, 000,000
- l , 509, ooo, ooa- 3 , 567, 000,000
2, 628,000, 0001,358,000,000
1 A minus sign (—) indicates decrease.2 Returns showing net income in excess of $5,000 exemption.31915 contains approximately 30,000 returns showing no net income which properly belong and should
be included in 1914, (See Annual Report, Commissioner of Internal Revenue, 1916, p. 26.)
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STATISTICS OF INCOME
Income-tax yield by years
29
Year
1913 ! . .1914 i1915 i19161917191819191920L9211922L923
Year
1913 1
Personal
Normal tax
$12, 728,03816, 559,49323, 995, 77751, 440, 558
156, 897,441476,432, 808468,104, 801478, 249,919308,059,422355, 409, 840285, 605, 298
Partnership
War-profitsand excess-profits tax
1914 1 . . |1915 i19161917.191819191920192119221923
$103, 887, 984
i
Surtax
$15, 525,49724,486,66943, 947,818
121,946,136433, 345, 732651,289,027801,525, 303596, 803, 767411, 327, 684474,581,111348, 859, 583
War-profitsand excess-profits tax
$101,249,781
Tax on capitalnet gain
12lA per cent
$31,066,35729,186,624
Corporation
Income tax
3 $43,127, 74039,144, 53256,993, 657
171, 805,150503, 698, 029653,198, 483743, 535, 888636, 508, 292366,443, 621775, 310,154
War-profitsand excess-profits tax
$1, 638, 747, 7402, 505, 565, 9391, 431, 805, 690
988, 726, 351335,131, 8112 8. 466.114
937,106,798 1 _..'..._.
Total tax
3 $43,127, 74039,144, 53256, 993, 657
171, 805,1502,142, 445, 769
Total tax
$28, 253, 53541,046,16267,943, 595
173,386, 694691,492,954
1,127, 721,8351, 269, 630,1041,075,053, 686
719,387,106861,057,308663, 651, 505
Grand total
$71,381, 27580,190, 694
124, 937, 252345,191,844
2. 937. 826. 7073,158, 764, 422 4, 286, 486, 2572,175,341,578 8.444.971.6821, 625, 234, 643
701, 575,432783, 776, 268937,106, 798
2, 700, 288, 3291,420,962, 5381, 644, 833, 5761, 600, 758,303
1 Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately follow-ing the year shown above.
2 On net income earned from July 1 to Dec. 31, 1921, reported on fiscal year returns whose accountingperiod terminated prior to July 1, 1922.
* Includes excise tax, $10,071,077, act of Aug. 5, 1909.
Personal returns, net income reported for calendarclasses
1916-1923, by income
Income classes
U n d e r $1,000.$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000. . . .$100,000 to $150,000. _.$150,000 to $300,000. _.$300,000 to $500,000...$500,000 to $1,000,000..$1,000,000 and o v e r . . .
Total.
Net Income
1916
$624, 669, 0151,037,247,9771,235,015, 786822, 661, 658722, 795,474357,355,318505,859,406271,938,017256, 771,325464, 263,644
6,298,577,620
1917
$2,461,137,0002, 064,977, 3282,115,864,6011,827, 508, 0881,687,165, 6191, 042, 320,083846,894,335400,492,040474,651,960209,904,969214, 631, 270306, 835,914
13,652,383,207
1918
$2, 232, 354, 5773,626,824,8333,535, 219, 0072,145, 690,0161,736, 548, 050978, 042, 710679, 720, 737284,106, 740305, 024,817144, 545, 428119, 075, 548137,486,892
15,924, 639, 355
1919
$2,829,113,1513,807, 286, 3654, 513, 264, 0302, 954,137, 2532,412, 275,7571, 277,364, 635896,497, 209358,392,923371,148,536159, 070,948128, 290, 396152, 650, 245
19,859,491,448
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30 STATISTICS OF INCOME
Personal returns, net income reported for calendar years 1916-1023, hy incomeclasses—Continued
Income classes
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000...$150,000 to $300,000...$300,000 to $500,000...$500,000 to $1,000,000-.$1,000,000 and over.._
Net income
1920
$4, 050,066, 6186,184, 543, 3685, 039, 607, 2393, 068, 330, 9632, 547, 904, 7861,307,785,113810, 386, 333265, 511, 505215,138,67389,313,55279, 962,89477, .078,139
1921
$213,849,9343,620, 761, 7685,325,931,2654, 054, 891, 2442, 378, 759, 2371,958,156, 206979,629, 305582, 230, 218163,520,999145, 948, 04761, 342, 55042, 780,42649,411,329
Total . 23,735,629,183 \ 19,577,212,528
1922
$247, 564, 3833, 630, 570,9225,153,497,4684, 500, 557,8092, 641,904, 7022, 255, 871, 7801, 208, 273,932805, 223,854260, 203, 553266, 814, 381116, 672, 075107,670,678141, 386, 993
1923
$252, 513, 0193, 683, 428, 6176,069,132,4456,461,142,9512, 717,991, 5292, 558, 361, 5891, 350, 680,468833,898, 237280, 656, 213260, 584, 012124, 569,19495,107, 209152,071,881
21, 336, 212, 530 | 24, 840,137, 364
Personal returns, tax yield for calendar years 1916-1923, by income classes
Income classesTax yield
1916 .1918
U n d e r $1.000 I$1,000 to $2,000 _ . J .$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 I$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 • j
Total,
$775,804 !6, 301,183 I
11,637,01411,602,681 i16,298,587 !12,423,481 I24,007,267 i17,951,410 i20,901,911 !51,487,356 !
173,386,694
$16, 243, 5049, 097, 37818, 283, 45744, 066, 38980,695,14976, 593, 34485, 027, 55655, 766, 23680,718,15750,227, 59859, 349,187109, 424,999
691,492,954
$26, 481,60235,415,34482,928, 72093, 057,963142, 448, 679130, 240, 648147,428, 65595,680, 064136,155,91679,164,84769,834,14888, 885, 249
1,127,721, 835
1919
$24, 696, 20028,257, 86175,914,84791, 537,910164,832, 523154,946, 343186,357,608118,705,303163, 095,34986,031, 03276,228,132
1,269,630,104
Tax yield
Income classes
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000..-.$100,000 to $150,000...$150,000 to $300,000...$300,000 to $500,000. _.$500,000 to $1,000,000..$1,000,000 and over...
1920
$36,859,73245, 507,82183,496,11697,886,033172, 259, 321154,265, 276163, 717, 71986, 587, 69492, 604,42347, 043, 46145,641,00549,185, 085
Total I 1,075,053,686
$173, 67829,160,65420, 712,37342, 743, 60468,871,422
126, 886, 410112,909,840115,711,63552, 330, 05661,495, 98831, 859, 63025,112,09031, 419, 726
719, 387,106
1922
$246,63627, 081,08920, 729, 73747,533,30670,387,912123, 575,960125,697, 249144,092, 55571,337,24698,810,40843, 488, 22738, 559, 34449, 517,639
861, 057,308
1923
$316, 60218,190, 03816, 570,88145,969,79455,480,078103,865, 711103,600,750108,878, 59755, 719,39062,104, 20331, 668, 55225,498,43435,788,475
>3,651, 605
1 Determined on basis of the number of returns filed and the average net income.
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STATISTICS OF INCOME 31
Personal returns, average tax and average rate of tax per individual, calendar years1916-1928, by income classes
Income classes
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000$5,000 to $10.000$10,000 to $25,000$25,000 to $50.000$50,000 to $100,000---_$100,000 to $150,000-_ _$150,000 to $300,000.._$300,000 to $500,000-..$500,000 to $1,000,000.$1,000,000 and o v e r . . .
General average-
Income classes
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $5,000. .$5,000 to $10,000$10,000 to $25,000 - .$25,000 to $50,000$50,000 to $100,000$100,000 to $150,000 .$150,000 to $300,000---$300,000 to $500,000. - _$500,000 to $1,000,000 -$1,000,000 and o v e r . . .
General average.
1916
Averagetax per
individual
Aver-age
of tax(percent)
$4. 9441.85
143. 88488. 86
1, 559. 374, 283. 969, 851. 16
25,142.0355, 590. 19
249, 938. 62
396. 60
1920
Averagetax per
individual
$13. 8017.7162.44
214. 921, 002. 504, 001. 90
13, 538. 2239,519.7187,116. 11
196, 834. 56371, 065. 08
1, 490, 457. 12
148. 08
0. 12.61. 94
1.412. 253. 484. 756. 608. 14
11.09
2. 75
Aver-age
of tax(per
cent)
0.91.74
1. 663.196. 76
11.8020.2032. 6143.0452. 6757. 0863. 81
4. 53
1917
Averagetax per
individual
$9. 9010. 8532. 60
162.80717. 27
2, 520. 266, 835. 56
16,888.6236, 948. 5189. 852. 59
188,410. 12776, 063. 82
199. 11
1921
Averagetax per
individual
$0. 4311.959.32
39. 87194. 97958. 76
3, 900. 7113, 274. 2538, 280. 9583, 215.14
196, 664. 38398, 604. 30
1,496,177.43
107. 98
Aver-
pit'1
of tax(per
cent)
0. 66.44.86
2.414.787. 34
10. 0413. 9218.2723. 9327.6335. 65
5.06
Aver-agerate
of tax(per
cent)
0. 08.81.39
1.052.906.48
11. 5319. 8732.0042.1451. 9458.7063.59
3.67
1918
Averagetax per
individual
$17. 4623. 6688. 95
291. 391,222.014. 563. 12
14,748.7640, 576. 7989, 871. 89
207, 237. 82392, 326. 67
1, 326, 645. 51
254. 85
1922
Averagetax per
individual
$0.6110.969.73
39.94179. 85816. 60
3, 542. 9612, 007. 7132,859.1674, 686. 63
140, 738. 60239, 499. 03739, 069. 24
126. 86
Aver-age
of tax(per
cent)
1. 19.98
2.354.348.20
13.3221. 6933.6844. 6454. 7758. 6564. 65
7. 08
Aver-age
of tax(per
cent)
0.10.75.40
1.062.665.48
10.4017.8927.4237.0337.2735.8135.02
4.04
1919
Averagetax per
individual
$12.8318.0064. 31
208. 591,014.454,134. 44
13,990. 8139, 793. 9387, 497. 50
202, 425. 96403, 323. 45
1,523,492,25
238. 08
' Aver-1 age
of tax(per
cent)
0. 87. 74
1.683. 106.83
12. 1320. 7933. 1243. 9454.0859. 4264. 87
6.39
1923
Averagetax per
individual
$0. 867.236.71
26. 76139. 53604. 57
2. 600. 948, 743. 86
23, 821. 8947, 735. 7596, 845. 72
180,839. 96483, 628. 04
86.21
Aver-agerate
of tax(per
cent)
. 13
.49
.27
.712.044.067.67
13. 0619. 8523. 8325. 4226.8123. 53
2.67
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32 STATISTICS OF INCOME
Personal returns, income by sources for calendar years 1916-1923
Source of income
Personal industry:Salaries, wages, commissions, bo-
nuses, directors' fees, etc.._Business, trade, commerce, part-
nerships, farming, and profitsfrom incidental sales of real estate,stocks, bonds, and other property.
Total
Property:Rents and royalties..Interest on bonds, notes, etc., in-
cluding fiduciary incomeDividends _
Total.
Total incomeGeneral deductions
Net income
Source of income
Income
1916
$1, 478,346,372
3,010, 404,924
4,488,751,296
643,802, 657
1,080,879,4052,136,468, 625
3,861,150,687
8,349,901,9832,051,324, 363
6, 298,577, 620
1917
$3, 648, 437,902
3,958,670,028
7,607,107,930
684, 343,399
936,715,4562,848, 842,499
1918
$8, 267, 391, 550
4,630,455,322
12,897,846,872
975,679,666
1,403,485,6912,468, 749, 244
4,469,901,354 4,847,914,601
12,077,009,284885,763,077
2 11,191,246,207
17,745,761,4731, 821,122,118
1 15,924,639,355
1919
$10,755, 692,651
6,708,344,984
17,464,037,635
1,019,094, 266
1, 500,779,1002,453,774,825
4,973,648,190
22,437,685,8252, 578,194,377
3 19, 859,491,448
Income
1920
Personal industry: ISalaries, wages, commissions, bo- !
nuses,directors' fees, etc $15, 270,373,354Business, trade, commerce, part- |
nerships, farming, and profitsfrom incidental sales of real es-tate, stocks, bonds, and otherproperty 5, 927,327, 538
$13, 813,169, 165
4,170, 363, 591
Total _ ; 21,197,700,892
Property: IRents and royalties j 1,047,423, 738Interest on bonds, notes, etc., in- \
eluding fiduciary income 1, 709,299,428Dividends I 2,735,845,795
T o t a l . . I 5,492,568,961
Total income..General deductions
Net income .
26,690, 269, 8532, 954, 640, 670
* 23,735,629,183
1921
$13,693,992,791
5, 258,250,071
17,983, 532,756
1,177, 957, 882
1,690,338,8952, 476, 952, 399
5,345, 249,176
23,328,781,9323, 751, 569, 404
19,577,212,528
18,952,242,862
1, 224,928,9G8
2,030, 517,4132, 664, 219, 081
5, 919, 665, 492
24,871,908,3543, 535, 695,820
1 21,336,212,534
1923
$14,230,208, 826
7,587,171,983
21, 817,380,809
1,816, 280,109
2, 558, 763,4033,126, 503, 482
7, 501, 546,994
29,318,927, 8034,478, 790,439
3 24,840,137, 364
1 Compiled from returnsjreporting net incomes of $3,000 and over.2 Compiled from returns reporting net incomes of $2,000 and over.3 Compiled from returns reporting net incomes of $1,000 and over.
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STATISTICS OF INCOME 33
In the study of the foregoing table it should be observed that inall years, excepting 1916, the income figures are composed of netgain items. Wherever schedules within the returns showed netlosses, such losses are included in general deductions, which representin addition to these losses such other deductions as could not beallocated to any of the sources of income.
The sources of income items for 1916 represent gross income,the deductions not having been allocated to the several sources,but are given in aggregate under 'k General deductions."
PERSONAL RETURNS BY YEARS—STATE TABLES
The growth in the number of personal income-tax returns, the netincome, and the tax, as well as the fluctuation in the average netincome and average tax per return, over the period 1916-1923,inclusive, in aggregate for the United States and for each Stateseparately, are exhibited in the accompanying basic tables.
PERSONAL RETURNS BY COUNTIES AND CITIES
The number of personal returns filed for the calendar year 1923by counties, as well as by cities having a population of 5,000 andover, is shown in the attached basic tables. This tabulation does notrepresent an exact count of returns for each county or city, exceptingthe income class distribution of the returns reporting $5,000 andover by counties, but is a very close approximation of the numberfiled and is arrived at as follows. Index cards of the returns of netincome filed in each collection district are prepared in the offices ofthe collectors of internal revenue. These cards are arranged bycounties and cities and the number is ascertained by measurementon the basis of a certain number of cards to the inch.
FEDERAL ESTATE TAX
On September 8, 1916, there became effective a tax by the FederalGovernment on the transfer of estates of persons dying subsequentto that date. This tax is imposed upon the transfer of the net estateand is not laid upon any particular legacy, devise, or distributiveshare, but upon the transfer of the entire net estate from the decedentto others.
The first law of this kind passed by Congress was approved July6, 1797, and imposed a stamp duty on every receipt (fr other dischargegiven for a legacy or any share of personal estate divided under thestatute of distribution. It was repealed April 6, 1802.
The next statute of this nature was passed during the Civil Warand approved July 1, 1862. It levied a tax in two forms—one on theprobate of wills and the granting of letters of administration, accord-ing to the value of the estate, and the other on legacies or distributiveshares of personal property transferred to any person.
Another act was passed in 1864, which retained the probate andinheritance taxes in exactly the same form, but in addition enacteda succession duty tax on real estate. This latter act was amendedin 1865, exempting a succession from the operation of the act wherethe wife of the decedent was the successor. The act was again
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3 4 STATISTICS OF INCOME
amended in 1866, exempting from the tax legacies and distributiveshares of personal property not exceeding $1,000 passing to a minorchild of the decedent, and estates whose value did not exceed $1,000.The legacies and succession taxes were repealed b} an act approvedJuly 14, 1870, and the tax on probate and letters of administrationJune 6, 1872.
The revenue act of 1898, passed at the time of the Spanish-Ameri-can War, was the next Federal statute imposing an inheritance tax.Section 29 of this act, imposed a tax upon legacies and distributiveshares arising from personal property exceeding $10,000. The actwas amended in 1901, exempting bequests for charitable, religious,or public purposes. The inheritance tax provisions as amended wreresubsequently repealed by the act of April 12, 1902. The total re-ceipts under this act amounted to only $22,569,717.12.
It will be noted that the taxes imposed by the prior acts were basedupon the legacy or distributive share passing to the beneficiary andnot upon the estate as a whole.
ESTATE TAX RETURNS FILED
The adjoined tables were compiled from estate tax returns filedduring the calendar year ended December 31, 1924, and representreturns actually filed with the bureau during the 12 months asdistinguished from the number of taxable estates originating withinthe period (the return not being due until one year after the date ofdeath).
In these tables the size of the net estate is divided into blocks corre-sponding to the successive taxable blocks as fixed by the revenue act.The tax is not laid upon the property but upon its transfer to others.The transfer is the subject of the tax, not any particular legacy,devise, or distributive share, and the relationship of the beneficiary tothe decedent has no bearing upon the tax liability or the extent thereof.The estate tax is not an inheritance tax, although popularly referredto as such, the distinction being that the estate tax is imposed on anestate in its entirety. The gross estate as reflected in these tablesrepresents the estate of the decedent within the usual meaning of thatterm together with certain items of property specifically included bystatute, as in the case of transfers made in contemplation of death orintended to take effect at or after death. The net estate is the grossestate less the sum of authorized deductions, including in the case ofresident decedents a specific exemption of $50,000, which does notapply in the case of nonresidents.
The tables are based on the data disclosed by the returns as filed butnot as determined upon investigation and audit. The tax shown doesnot correspond with the actual receipts of taxes during the period forthe reason that payment may be made at a later date than the filingof the return and for the further reason that field investigation anaoffice audit may disclose deficiency taxes or excess payments whichare not reflected in these tables.
Table A is based upon returns of resident decedents distributed bysize of net taxable estate, showing form of property and nature ofdeductions. This table gives a detailed analysis showing the distri-bution of the gross estate into the several forms of wealth owned by
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STATISTICS OF INCOME 35
the decedents at the time of death or the several classifications in-cluded as taxable described in the sequence of the form of returnprescribed, and also the distribution of the deductions according to theseveral classifications entered in the returns under the provisions ofthe law.
Table B shows the aggregate of returns filed for estates of residentdecedents distributed by size of net estate and the average rate andaverage amount of tax in the several classes.
Table C shows the returns of nonresident decedents distributed bythe size of the net estate, the situs of which is in the United States.
Table D is a simple and cumulative distribution by size of net estateof resident and nonresident decedents. This table combined datafrom Tables B and C for the purposes mentioned.
Table E is a vocational distribution by sex and ize of net estate ofthe returns of resident decedents.
Table F is a distribution of the returns of resident decedents by sizeof net estate, age, and sex, and single or married.
Table G distributes the returns of resident decedents by States andTerritories.
54441— 25f 4
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TABLE A.—Returns of resident decedents distributed by size of net estate, showing form of property and nature of deductions
[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]
Number of returns.
Distribution
Size of net estate subject to tax
No net taxable estate
Totali Gross estate underi $50,000
Gross estate over$50,000
12,403
Amount
893 2,172
Percent
Amount
Form of property:Real estate
Investments in bonds and s tocks-Federal Government bonds—
Wholly tax-exempt _.Partially tax-exempt
State and municipal bonds, wholly tax-exempt
All other bonds
$553, 434, 334 | 23. 55 $14,954,683
35, 022, 51783, 826, 65673, 621,115
155,049,829
Total bondsCapital stock of corporation-
Total bonds and stocks.
347,520,117738, 362, 610
1,085, 882,727
Mortgages, notes, cash, etcInsuranceJointly owned and other miscellaneous property..Transfers made within 2 years prior to date of
deathPower of appointment or general power of deed,
made in contemplation of deathProperty from an estate taxed within 5 years,
value at date of death of present decedent.
305,121, 71274, 616, 085
187, 575, 515
60,369,491
10,588,072
72, 660, 868Total gross estate 2,350,248,804
1.493.57
3.136.60
14.7931.41
12.983.187.98
2.57
.45
3.09
100.00
PerAmount Per
40.17
51,100 i .141,369,872 j 3.68
241,644 I .641,328,153 l 3. 57
2, 990, 7695,193, 466
8,184, 235
6,613,487 17. 762, 433, 596 6. 543,570,449 9.59
8.0313.95
21.98
948, 610
37,563
486,070
2.55
.10
1.31
37,228,693 j 100. 00
$65, 640,046 32. 64
542,4163,611,390
2, 503,3686,826,011
13,483,18535, 301, 875
.271.80
1.243.39
6. 7017. 55
48, 785,060 24. 25
26, 301, 56713, 741,04819,892, 212
2,188, 322
297, 674
24, 250,339
13.086.849.89
1.09
.15
12.06
201,096,268 [ 100. 00
Under $50,000
5,166
Amount Per
$157, 507, 747 34. 54 $112, 983,197
$50,000 to $150,000
2,354
Amount
864,53016, 813, 541
4, 333, 35325,395, 988
47,407,41285,133,353
132, 540, 765
86,166,99416,183,17836,630, 570
12, 599,447
1, 628, 745
12, 777, 781
456,035,227
.955.57
10.4018.66
29.06
18.903.558.03
2.76
.36
2.80
100.00
1,662,80616, 436,633
5,016,17128, 528, 254
51,643, 864107, 204,620
158, 848, 484
60,171, 20014,840, 21434, 570,163
13,852,998
1,411,699
11,080,902
407, 758,857
Percent
.414.03
1.237.00
12.6726.29
38.96
14.763.64
8.47
3.40
.35
2.71100.00
$150,000 to $250,000
735
$50, 534, 586
Per
1,047,580 i7,901,465 I
4,968,214 i18,308,596 |
.493.68
2.318.52
32,225,855 | 15.0067, 252,386 | 31. 30
99,478,241 46.30
31,718,053 ! 14.768,314,756 ! 3.87
14,828, 269 ! 6. 90
5, 468, 442
1,261,677
3, 282,369
2.54
.59
1.53
214,886,393 100.00
CO
cent MH
O23.51 &
oo
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Nature of deduction: IInsurance exemption | 40,035,285Funeral and administrative expenses ! 97,239,049Debts, unpaid mortgages, etc | 269,368,312Property from an estate taxed within 5 years;
value at date of previous decedent's death..Charitable, public, and similar bequestsSpecific exemption
67, 712,94065, 928,022
620,000,000
Total deductions 1,160,
Net taxable estate I 1,261,602,032Total tax • ! 65,900,050Average tax for taxable estates | 5,313Average rate of tax (per cent) | 5.22
1, 938,0191, 828, 8135, 826,952
7,677,561 L. ! 10,435,8189,678,034 I. J 19,057,92588,344,435 | } 45,705,264
573,090 j 22,634,033 I 12,072,937287,242 ' 17,923,618 I I 10,961,474
44, 650, 000 J ; 108, 600,000 | I 258,300,000
55,104,116 254,857,681 I ! 356,533,418
99, 501, 8091,980,973
3831.99
8,435,40517,018, 84840,193,074
3, 654,1978, 256, 42619,982,463
9,626,245 2,808,9879,788,387 3,438,224
117,575,000 | 36,750,000
202,636,959 j 74, 890,297
205,121,898; I 139,996,0962,951,724 ! i 2,747,339
1,254 I j 3,7381.44 I ! 1.96
am
ao
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE A.—Returns of resident decedents, distributed by size of net estate, showing form of property and nature of dedaction-— Continued
[Returns filed from Jan. 1,1924, to Dec. 31, 1924]
Size of net estate subject to tax
$250,000 to$450,000
Number of returns. 556
$450,000 to$750,000
263
$750,000 to$1,000,000
Distribution Amount I Per !! cent ! Amount i Per
! cent
94
Amount
F o r m of p roper ty :Heal estate | $49,366,853 19.19j $34, 992,017| 17. 96j$14, 236, 529
Investments in bonds and stocks-Federal Government bonds—
Wholly tax exemptPartially tax exempt
State and municipal bonds, wholly taxexempt
All other bonds
Total bondsCapital stock in corporation
Total bonds and stocks.
Mortgages, notes, cash, etcInsuranceJointly owned and other miscellaneous property...Transfers made within two years prior to date of
deathPower of appointment or general power of deed,
made in contemplation of deathProperty from an estate taxed within five years,
value at date of death of present decedent
3,197,329i 1. 249, 204, 436! 3. 58
7, 214, 758 2.8024,480, 006 9. 52
44,096,529| 17.14
3,025,303!8, 657,911!
1. 55 2, 230, 7384. 45 4, 873, 577
6,043,813! 3.1016,614, J83! 8.53;
4, 010, 79,r
8, 724, 53S
34,341,210 17.63 19,839,64891,212,336! 35.451 72,935,418 37.44 44,093,029
52.59! 107,276,628! 55.07 63, 932, 677j135, 308, 865
Per jcent
$1,000,000 to$1,500,000
j Per! cent
$1,500,000 to$2,000,000
36
Amount
13.99; $15,884,377! 12. 55 $12, 980,149 15. 74/ $9,221,311 14.53
$2,000,000 to$3,000,000
$3,000,000 to$4,000,000
Per
23
Amount Per Amount
2.19!4.791
3.94J8. 58
2,908,757; 2.35 2,668,3451 3.24;3,296,070! 2.60 2,540,337 3.08;
7,973,582 9.67}7 0 003 8 j
7,570,389 5.989, 516, 676) 7. 52
19. 50i43. 331
7 , 7 3 , 5 8 9.67}7, 307, 003) 8. 86j
J, 381,9581,701,250{
1,891,2612,452, "
$5, 753, 290
23,351.892 18.4561,046,254 48.70
20,489,267 24.85127,701,671 33.60
62.83
32,989,802 12.826, 320,8181 2. 46
18,380,812j 7.14
7, 676, 484| 2. 99
1,469,999: . 57
5, 768, 967! 2. 24
22, 228, 7874, 507, 370
11.41: 10,640,6702. 32 2, 765, 698
15,139, 750| 7. 77; 8,094,832
4, 413, 467| 2. 27:
2, 751,499| 1. 41
3,486, 762 1. 79
1,493,980
47, 338i
538, 360j
84, 998,146 67. 15
10.462.727.95
1.47|
.05;
.53:
6,934,9991 5. 482,481,105 1.
10,693,698| 8.45i
3, 401, 2341 2. 69
1, 081, 029J . 85
1,095, 593 .
7,427,16629, 056, 432
2.182.68
2.983.86
11.7045. 77
433, 503566, 619
4,495, 279;443, 378
Percent
15.99
5,938, 77917, 079, 280
1.201. 57
12. 501.23
16. 5047.48
48,190, 938| 58. 45 36, 483, 598! 57. 47 23,018, 059 63. 98
6,337,989| 7. 691,735,890; 2. 11!4,837,833! 5.87J
1, 383,143J 1. 68j
600,849! .721 .j |
6, 385, 708! 7. 74!
4,107,1971956, 275i
9, 413, 643!
6.471.51
14.83
3,162,751] 4.S
4, 311, 60469,497
867, 636
1, 879, 537
11.99.19
2.41
5.23
135, 600 .21! 75,402| .21
Tota l gross e s t a t e - - . _ . . . . J 257,282,600! 100. 00J 194,796, 280J100.00 101, 750,082 100. 00 126,570,18i;l00.00j 82,452,4991100.00: 63, 480, 375 100. 00,' 35,975,025 100.00
CO00
Hr—I
a
og
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Nature of deductions:Insurance exemptionFuneral and administrative expensesDebts, unpaid mortgages, etc ..Property from an estate taxed within five
years; value at date of previous decedent'sdeath
Charitable, public, and similar bequestsSpecific exemption . . . . .
Total deductions
Net taxable estateTotal taxAverage tax for taxable estateAverage rate of tax (per cent)
!2 904 540
10,129.70118,779,943 ._.
6,032, 8711
5,180, 420]
27,775,000!
70,802,4811
186,480,119!4,974,663i
8,947'2.671
i
1 197 1517, 390, 816,„--_. . 3.927. 490
13,873,373
3, 149.7213 299,839
13,150,000!
42, 983, 004
151, 813, 2765, 528, 824
21, 0223.64
8,133.225 _ . . . .
510,7022 779 4394,700,000
21,248,007
80,502,075'3,783,786
40, 2534.70
824, 590'4.839,89218, 116, 1431
970,592!.....4, 728, 852!4,300,000!
23,780,075'
102,790,106;6,144,0841....
71,443:5.981.--.
i
I 413 X^l.-! 3,093,910 2,
1 4,763,440- 4
1 5, 883, 2484 896,093
__| 1,800,000 1,
_.| 20,850,512
. . 61,601,987_-! 4,566,336
1 126,843
i 9
544,
..I 7.41
335 410739,070103,709
135,600559 250150,000
083, 045'
397. 3301
890,127;212, 6141
8.99J
09, 1971,257,3782,256,501
33,040105 628450,000
4 172,044
31,802,9813,481,985
386, 88710.95 _
IH
HO
m
oog
•za
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE A.—Returns of resident decedents, distributed by size of net estate, showing form of property and nature of deductions—Continued
[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]
Number of returns - - -
Distribution
Form of property:Heal estate
Investments in bonds and s tocks-Federal Government bonds—
Whollv tax-exernDtPartially tax-exempt
State and municipal bonds, whollytax-exempt
All other bonds
Total bonds . . _Capital stock in corporations. . . . . .
Total bonds and stocks
Mortgages, notes, cash, etcInsuranceJointly owned and other miscellaneous prop-
ertyTransfers made within two years prior to date
of deathPower of appointment or general power of
deed, made in contemplation of deathProperty from an estate taxtid within five
years, value at date of death of present "de-cedent
Total gross estate
$4,000,000 to$5,000,000
1
Amount
$98,000
4,900
737, 333
742, 2333,434, 817
4,177, 050
217, 666
295,426
878,057
5,666,199
Percent
1.73
.09
13.01
13.1060. 62
73. 72
3.84
5.21
15.50
100.00
$5,000,000 to$6,000,000
4
A mount
$2,141,482
965 143247, 080
2, 806,3811,145,442
5,164,0468, 591, 334
13, 755, 380
1, 604, 89334,057
5, 817,684» >
3,287,683
26,641,179
Percent
8.04
3 62.93
10.534.30
19.3832.25
51.63
6.02.13
21.84
12.34
100.00
Size of net estate subject to tax
$6,000,000 to : $7,000,000 to i $8,000,000 to$7,000,000 I $8,000,000 $9,000,000
; 2
Amount I c eJ^ | Amount
$239. 452
305,476
391,18028, 698
725, 35414, 292, 455
15,017,809
82,324
1 T. 703. 428
. . . . . . .
17,043,013
: *£rt I Amount
1.40 1
1.79
2.30.17
4.2683. 85
88.11
.49
10.00
100.00
Percent
$9,000,000 to$10,000,000
4
Amount
$3, 702,101
851, 8544, 599,906
11,270,9861, 043, 306
17,766,05223, 203, 700
40, 969, 752
1, 786,339135, 700
2, 536 214
282,810
9,332
49,422,248
Percent
7.49
1.729.31
22.812.11
35.9546.95
82.90
3.61.28
5 13
. 57
.02
100.00
$10,000,000 andover
5
Amount
$3,198, 514
13,126, 2551, 701, 093
2,889 9342,169, 574
19, 886, 85645,030,184
64,917,040
2, 908, 14196,885
302 896
740, 209
72,163,685
Percent
4.43
18.192.36
4.003.01
27.5662.40
89.96
4,03.13
42
1.03
100.00
3xnHaC0§3oog
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Nature of deductions:Insurance exemptionFuneral and administrative expensesDebts, unpaid mortgages, etcProperty from an estate taxed within five
years; value at date of previous dece-dent's death
Charitable, public, and similar bequests..Specific exemptions - -
Total deductions
Net taxable estate - . ._ _ - ___- . ._Total taxA verage tax for taxable estateA verage rate of tax (per cent)
!263,182560, 991
18,00050,000
29,003 !393,705 1232,024
13,281,874 !
500.000 i _.I 200,000 1
892,173 1
4, 774,026600, 825600,825
12.59
4,636,606 !
22,004,573 ! _2,956,914 |
739,229 ! . .13.44 '
!
696,898163, 994
890,151100,000
1,851,043
15,191,9702, 321, 3951,160,698
15.28
1,000__ '_ 4,009,748
6,817,119
282,666200,000
1 ! 11.309.867
. ! i _ 38.112.381' 6,185 724! 1,546,431 iS 16.23I
. . . . . |2, 657,2131,455, 662
289,405250,000
4,652,280 j
67, 511, 40512, 785, 3512, 557, 070
18.94 1
O
ao
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
42 STATISTICS OF INCOME
TABLE B.—Returns of resident decedents, distributed by size of net estate
[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]
Size or net taxable estate
Num-ber
of re-turns
No net taxable estate:Gross estate under $50,000..Gross estate over $50,000....
Under $50,000$50,000 to $150,000$150,000 to $250,000$250,000 to $450,000 _$450,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 to $6,000,000$6,000,000 to $7,000,000$7,000,000 to $8,000,000$8,000,000 to $9,000,000$9,000,000 to $10,000,000$10,000,000 and over
Gross estate i Deductions Net taxableestate Tax
8932,172!5,1662,354
735556!26394863623914
$37, 228,693201,096, 268456,035, 227407,758,857214, 886, 393257, 282,600194, 796, 280101, 750,082126,570,181!82, 452, 499 i63,480,375 s35, 975, 02515,666,199!
26,641,179;
$55,104,116254, 857, 681356, 533, 418202,636, 95974,890, 29770, 802, 48142, 983, 00421, 248,00723, 780, 07520,850, 5129,083,0454,172, 044
892,1734, 636, 606
2] 17,043,013! 1,851, 043
49,422,248, 11,309,86772,163,685; 4, 652, 280
Total 12,403 2,350,248,8041,160,283,6081,261,602,032 65,900,050 5,313 5.2i
Averagetax
Aver-ageratepercent
$99, 501,809|$l, 980,973205,121,898139,996,096186,480,119
2,951,7242,747, 3394,974,663JLOU, 1 O U , J.J.J7, 1 , £ M 1 , UUO
151,813,276! 5,528,82480, 502,075
102, 790,10661,601,98754,397, 330
3, 783, 7866,144,0844, 566, 3364,890,127
31,802,9811 3,481,9854, 774, 026 600,825
22,004,573 2,956,914
15,191,970 2, 321, 395 1,160,
38,112,381 6,185,724167,511,405 12,785,3512,557,
1,254;3, 7388,947;
21,02240, 253171, 443)
126, 843212,614386, 8871600,825739, 229
546,431",070
2.6'3. 6<4.7(5.9$7.4]8.9*
10.9^12. 5*13.4
15.2
16. %18. fc
TABLE C—Returns of nonresident decedents, distributed by size of net estate
[Returns filed from Jan. 1, 1924, to Dee. 31, 1924]
Size of net taxable estate, the situs ofwhich is in the United States
No net taxable estate:Gross estate under $50,000Gross estate over $50,000
Under $50,000$50,000 to $150,000$150,000 to $250,000$250,000 to $450,000$450,000 to $750,000$750,000 to $1,000,000$1 000 000 to $1 500 000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4 000,000$4,000,000 to $5,000,000$5,000,000 to $6,000,000$6,000,000 to $7,000,000. _.$7,000,000 to $8,000,000$8,000,000 to $9,000,000 . . .$9,000,000 to $10,000,000$10,000,000 and over
Total
Num-ber of
re-turns
221
1,286377
103
1,366
Grossestate
$93, 95660,069
7, 298,1353, 221,1531, 378,1273, 693,4531, 743,909
17, 488, 802
Deduc-tions
$93,95660,069
289, 387132, 27650,926
212,143
838, 757
Net tax-able estate
$7, 008, 7483, 088,8771, 327, 2013,481, 3101,743,909
16,650,045
Tax
$77,91444, 69724,16599, 63360,135
Aver-age tax
$611,2083,4529,963
20,045
i
1
306, 544 224
Aver-agerate
1.1:1.4;1.8:2.8<3.4;
1 8-f
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 43
TABLE D.-—Simple and cumulative distribution by size of net estate—Aggregateresident and nonresident decedents
[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]
Size of net taxable estate
No net taxable estate:Gross estate under $50,000Gross estate over $50,000
Under $50,000$50,000 to $150,000$150,000 to $250,000.$250,000 to $450,000$450,000 to $750,000$750,000 to $1,000,000-_$1,000,000 to $1,500,000$1,500,000 to $2,000,000.$2,000,000 to $3,0(10,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 to $6,000,000$6,000,000 to $7,000,000$7,000,000.to $8,000,000.$8,000,000 to $9,000,000$9,000,000 to $10,000,000$10,000,000 and over
Total
Returns
Simple distribu-tion
Numberin each
class
9152,1736,4522,391
74256626694863623914
2
45
13, 769
Percent oftotal
6.6515.7846.8617.375.394.111.93.68.62.262.167.065.007.029
.015
.029
.036
100. 00
Cumulative dis-tribution
Numberunderhigherclass
9153,0889,540
11,93112, 67313,23913, 50513, 59913, 68513, 72113, 74413, 75313,75413,75813,75813, 76013, 76013, 764
' 13, 769
Per centunderhigherclass
6.6522.4369.2986.6692.0596.1698.0998.7799.3999. 65299. 81999. 88499. 89199.92099. 92099. 93599. 93599. 964
100. 00
Net taxable estate
Simple distribution
Amount ineach class
$106,510, 557208,210, 775141, 323, 297189,961,429153, 557,18580, 502,075
102, 790,10661, 601,98754, 397,33031,802,981
4, 774, 02622,004, 573
15,191,970
38,112, 38167, 511, 405
1, 278, 252, 077
Percent oftotal
8.3316.2911.0614.8612.016.308.044.824.262.49.37
1.72
1.19
2.985.28
100.00
Sizes of net taxable estate
No net taxable estate:Gross estate under $50,000.Gross estate over $50,000- _.
Under $50,000$50,000 to $150,000$150,000 to $250,000$250,000 to $450,000$450,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000 ._ .$5,000,000 to $6,000,000$6,000,000 to $7,000,000$7,000,000 to $8,000,000....$8,000,000 to $9,000,000$9,000,000 to $10,000,000$10,000,000 and over
Net taxable estate
Cumulative distribu-tion
Amount underhigher class
Per centunderhigherclass
$106, 510,557314, 721, 332456,044, 629646,006,058799, 563, 243880,065, 318982,855,424
1,044,457,4111,098, 854, 7411,130, 657, 7221,135, 431, 7481,157,436, 3211,157,436, 3211,172, 628, 2911,172, 628,2911,210, 740, 6721,278,252,077
8.3324.6235.6850.5462.5568.8576.8981.7185.9788.46
Tax
Simple distribution Cumulative dis-tribution
Amount ineach class
AmountPer cent I underof total j higher
i class
90.5590.5591.7491.7494.72100.00
$2,058, 8872,996,4212, 771, 5045,074, 2965, 588,9593,783,7866,144,0844, 566,3364,890,1273,481,985
600,8252,956,914
3.114.524.197.668.445.719.286.907.395.26.91
4.47
2,321,395
6,185, 72412, 785,351
Total ! - . . - -J 66,206,594
9.3419.31
$2,058,8875,055,3087, 826, 812
12, 901,10818,490,06722, 273, 85328,417,93732, 984, 27337,874, 40041, 356, 38541,957, 21044,914,12444, 914,12447, 235, 51947, 235, 51953,421, 24366, 206, 594
100.00 !
Per centunderhigherclass
3.117.63
11.8219.4827.9233. 6342.9149.8157.2062.4663. 3767.8467.8471.3571.35
100.00
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE E.—Vocational distribution by sex and size of net estate, resident decedents
[Returns filed from Jan. 1,1924, to Dec. 31, 19241
Vocation
Professional:\ccountants statisticians actuaries appraisers etcActors, artists, and musiciansAuthors, editors, teachers, school officialsClergymenEngineers: Civil, mining, consulting, structural, etc.,
architectsInventors - - . _ . _ _ .LawyersMedical professions: Physicians, surgeons", oculists,
dentists, metaphysical healers, nurses, etc -Public service: Government and State officials
\T on professional:Agriculturists: Farmers, stock raisers, orchardistsBankersReal estate brokers' stock and bond brokers, etcCapitalists _ _ _Contractors and buildersCorporation officials: Presidents, managers, secretaries,
cashiers etcHousewivesLabor, technical: Railroad engineers, machinists, car-
penters etcLumbermenManufacturers . -Merchants: Storekeepers, jobbers, commission mer-
chants, proprietors pf hotels, etc _ _Mine owners and operatorsPublishersSalesmen agents, clerks etcRetiredProfession or business not stated _ _ _
Total
Grand total
Men
9133430
531
281
23574
1,12319336063
105
906
8858
334
9674533
2073,012
857
9,081
Women
11
1
8
34
98
23631
315
42115
1512,388
3,322
No net taxable estate—Gross under $50,000
Total
1
21
4
12
263
14514938
4548
145
16
6731
12250204
893
Men
1
11
4
12
233
14314918
45
125
16
6231
12236
66
678
Women
1
3
2
2
48
2
5
14138
215
Size of net taxable estate
No net taxable estate—Gross over $50,000
Total
11
1310
14
63
4210
28637922
24
142142
65
222135
59399501
2,172
Men
119
10
14
62
4010
27637912
24
142
171165
214135
56366135
1,601
Women
4
1
2
10
1
142
1
8
333
366
571
Under $50,000
Total
58
2213
20
99
11836
52255
1071241
288299
411995
372117
761,5281,372
5,166
Men
58
1613
20
99
11736
50955
1051041
273
411993
353107
741,453
370
3,727
Women
6
1
13
22
15299
2
191
275
1,002
1,439
$50,000 to $150,000
Total
1263
5
59
4413
14435882013
21888
141172
20589
51605640
2,354
Men
1263
5
59
4313
13735831713
214
141070
19989
51585143
1,720
Women
1
7
53
488
12
6
20497
634
HGO
HO
aog
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Vocation
Professional:Accountants, statisticians, actuaries, appraisers,
etc\etors artists ^nd musiciansVuthors editors teachers school officialsClergymenEngineers: Civil, mining, consulting, structural,
etc , architectsliventorsLawyersMedical professions: Physicians, surgeons, ocu-
lists, dentists, metaphysical healers, nurses,etc _ . . - . _ . - . - , . - - . ,
Public service: Government and State officials-.N on professional:
Agriculturists: Farmers, stock raisers, orchard-ists
BankersReal estate brokers; stock and bond brokers, etc.CapitnlistsContractors and buildersCorporation officials: Presidents, managers, sec-
retaries, cashiers, etcHousewivesLabor, technical: Railroad engineers, machin-
ists, carpenters, etcLumbermenManufacturersMerchants: Storekeepers, jobbers, commission
merchants, proprietors of hotels, etcMine owners and operatorsPublishersSalesmen agents clerks, etcRetiredProfession or business not stated
Total
$150,000 to $250,000
Total
11
7
4
372133
8229
2
24
004-4
159210
735
Men
11
7
24
6
3521
32
9
82
26
24
58454
15452
537
Women
1
2
1
29
2
5158
198
Size of net taxable estate
$250,000 to $450,000
Total
11
1
17
8i
16151995
6213
11
32
45629
120172
556
Men
11
1
17
SI
16151995
00
11
31
44629
11646
409
$450,000 to $750,000
Women Total
213
1
1
4126
147
1
5
1
33
1382
448
217
1512
5580
263
Men
1
5
13
33
13
2
42
217
1412
5527
198
Women
1
28
1
53
65
$750,000 to $1,000,000
Total Men
I2
13312
]61
118
7
11
2025
94
1
13312
16
118
7
1
20
Women
1
19
20
$1,000,000 to $1,500,000
Total
2
334
12
7
1
1526
86
Men
2
341
19
12
7
158
65
Women
2
1
18
21
mHOw
oo
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE ~E.—Vocalio?ial distribution, by sex and size of net estate, resident decedents—Continued[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]
Vocation
Professional:Accountants, statisticians, actuaries, appraisers,
etcActors, artists, and musiciansAuthors, editors, teachers, school officialsClergymen._ _. . . .Engineers: Civil, mining, consulting, structu-
ral, etc., architectsInventors .Lawyers . _ _Medical professions: Physicians, surgeons, ocu-
lists, dentists, metaphysical healers, nurses,etc ,
Public service: Government and State omcials.Nonprofessional:
Agriculturists: Farmers, stock raisers, orchard-ists
BankersReal estate brokers: Stock and bond brokers,
etcCapitalistsContractors and buildersCorporation officials: Presidents, managers,
secretaries, cashiers, etcHousewivesLabor, technical: Railroad engineers, machin-
ists, carpenters, etcLumbermen.. . .ManufacturersMerchants: Storekeepers, jobbers, commission
merchants, proprietors of hotels, etcMine owners and operatorsPublishers . . . .Salesmen, agents, clerks, etcRetired _ . . .Profession or business not stated
Total
$1,500,000 to $2,000,000
Total
11
1
23
1j
5 •1
5i3
3
67
36
Men
11
1
23
11
5
1
3
Women
1
6
28
.7
8
$2,000,000 to $3,000,000
Total
1
1
12
1
4
2
4
1
33
23
Men
1
1
12
1
4
2
Women
1
3 i2 ! i
22 1
Size of net taxable estate
$3,000,000 to $4,000,000
Total
1
1
1
11
13
9
Men Women
$4,000,000 to $5,000,000
Tota l Men j Women
i
1
1
1
11
$5,000,000 to $6,000,000
Total M e n Women
: ! j
1 11 .__ _
I !
i
| I
| i
! j
11
2
1
1 ii i . i
1 1 -
72
2 1
1
1 . 4
2
1
i
4
H
wo
oo
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Vocation
Professional:Accountants, statisticians, actuaries, appraisers,
etcActors, artists, and musiciansAuthors, editors, teachers, school officialsClergymenEngineers: Civil, mining, consulting, structu-
ral, etc., architectsInventorsLawyers.. _Medical professions: Physicians, surgeons, ocu-
lists, dentists, metaphvsical healers, nurses,etc .
Public service: Government and State officials .Nonprofessional:
Agriculturists: Farmers, stock raisers, orchard -is ts . . .
BankersReal estate brokers: Stock and bond brokers,
etc..Capitalists.Contractors and buildersCorporation officials: Presidents, manager,'.], sec-
retaries, cashiers, etc -HousewivesLabor, technical: Railroad engineers, machin-
ists, carpenters, etcLumbermen.._ManufacturersMerchants: Storekeepers, jobbers, commission
merchants, proprietors of hotels, etcMine owners and operatorsPublishers
$6,000,(
Total
)00 to $7,000,000
Men Women
$7,000,000 to $8,000,000
Total
i
1
|
Men
>izt$ of not taxable estat
$8,000,000 to $9,000,000
Women1: Total | Men
I
I "
1
I
i
1 " " : * " " : : • " : : : : : : : : : : : : : : : : :i
i1 1
Salesmen, agents, clerks, etc IRetiredProfession or business not stated j
Totali
2 2
jj
Women
i
!
$9,000,000 to $10,000,000
Total
3
Men Women
$10,000,000 and over
Total
i ;
3 :
| !
i
4
__
3
1
1
Men
" 1
1
1
21
5
1
Women
1
91
5
H
m
O
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE F.—Returns of resident decedents distributed by size of net estate, age, and sex, and single l or married
[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]
00
Size of net taxable estate
No net estate:Gross under $50,000Gross over $50,000
Under $50,000$50 000 to $150,000$150 000 to $250 000$250000 to $450 000$450 000 to $750 000$750 000 to $1 000 000$1 000 000 to $1,500,000$1 fOO 000 to $2 000 000$2 000 000 to $3,000,000$3 000 000 to $4 000 000$4 000 000 to $5 000,000$5,000,000 to $6,000,000 - . .$6 000 000 to $7 000,000$7,000,000 to $8,000,000$8 000 000 to $9 000,000$9 000 000 to $10 000 000$10,000,000 and over _
Total
Grand total
Sing
le
376925
2,4011,050
327257118393920
I12
24
5, 571
Mar
ried
5171,2472,7651,304
408299145554716166
2
2
2
6,832
Men«•
Sing
le
216443
1, 232553179137712424166112
14
2,910
4621 1582,4951,167
358272127504112166
2
2
21
6,171
Women
Sing
le
160482
1,16949714812047151541
1
2,661
Mar
ried
5589
270137502718564
661
Under 25
Total
Sing
le
29
511
11
Mar
ried
13
4
Men
Sing
le
14
5
Mar
ried
12
Women
Sing
le
1111
1
3
Mar
ried
1
6 1
Total
Sing
le
Mar
ried
5 j 25 i 5
?| \
i
• |
i
i!
Age
25 t o 30
Men
Sing
le
4
Mar
ried
13 ! 31 I . - .1 I 1
. . . .
I[I
13 | 13 9 5
Women
Sing
le
1
1
Mar
ried
1
23
- —
8
30 to 40
Total
Sing
le
6?022311
1_. __
54
Mar
ried
95043162
41
1
Men
Sing
le
4
1221I
129
1
33
Mar
ried
84231132131
1
102
Women
Sing
le
28
101
. . . .
. . . .
. . . .
Mar
ried
18
123
1
I
21 27
3GOHi—i
oGO
6c
g
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Size of net taxable estate
No net estate:Gross u n d e r $50,000Gross over $50,000.-.
U n d e r $50,000$50 000 to $150 000$150,000 to $250,000$250 000 to $450 000$450,000 to $750,000 --$750 000 to $1 000 000$1,000,000 to $1,500,000 ._$1 500 000 to $2 000 000$2 000 000 to $3 000 000$Vooo ooo to $4'ooo 000$4 000 000 to $5 000 000$5 000,000 to $6 000,000$6,000,000 to $7,000,000$7,000,000 to $8,000,000$8,000,000 to $9,000,000$9 000 000 to $10 000 000$10,000,000 and over
Total . .
Total
Sing
le
12607228641
2
185
Mar
ried
361441839431153421
40 to 50
Men
Sing
le
6334716621
1
513 112
Mar
ried
3?13115475
12331
Women
Sing
le
627
12
2
1
435 73
Mar
ried
413
1973
111
50 to 60
Total
Sin
gle
30112202
762923
6143
Mar
ried
104312481248
8452281412242
78 486
1
1,345
Men
Sin
gle
2161994621
CO
CO
1 C
O C
O
Mar
ried
94290425210
7147231210142
273
11
1,191
Women
Sin
gle
951
1033087311
213
Mar
ried
102256381355221
Age
60 to 70
Total
Sing
le
83218468216614724
49412
1
j
154
1
1,138
Mar
ried
1463648474011339740141462
1
1
I
2,067
Men
Sing
le
4696
24011327231327211
1
572
Mam
13034776837012387
I2
1
I1
1,899
Women
Sing
le
37122228103342411222
I
Mam
1617793110103
2
Total
Sing
le
902597663471118042
915g
5
i1
I
566 168 1,735
•a
Mam
10820172733310079501611252
1
1,635
70 to 80
Men
Sing
le
5?113381176
5944275894
11
880
Mar
ri
99183673310867544148
t2
1
1, 502
Women
Sing
le
3814638517152361547
1
855
Mam
Q185423144623
133
wH
O
9oog
1 Single includes widows and widowers.
CD
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE F.—Returns of resident decedents distributed by size of net estate, age, and sex, and single l or married—Continued
[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]
Size of net taxable estate
No net estate:Gross under $50,000Gross over $50,000
Under $50,000$50,000 to $150,000 - . . . .$150,000 to $250,000 - . .$250,000 to $450,000$450,000 to $750,000 .$750,000 to $1,000,000$1 000 000 to $1 500 000$1,500 000 to $2,000 000$2,000,000 to $3,000,000 - --$3 000 000 to $4,000 000$4,000,000 to $5,000,000 - -$5,000,000 to $6,000,000 - -$6,000,000 to $7,000,000$7 000 000 to $8 000 000$8,000,000 to $9,000,000$9,000 000 to $10,000 000$10,000,000 and over
» Total
80 to 90
Total
"til
CO
88134557245
8560291884
edM
arr
4262
251118373411462
3
1
2
1,231 570
Men
Sin
gle
5258
2771244732151142
1
2
625
Marr
4058
23911134321046
Women
Sin
gle
3676
280121382814
42
_ _ _ _
539 606
edM
arr
4
I1
31
Total
Sin
gle
102296
!31
1
132
2312322
1
j
1
217 48
A|
90 and over
Men
Sin
gle
6115726117421
1
1
127
%
S3
32
2311322
1
Women
Sin
gle
41139186
h-
tOC
O
Marr
1
Total
Sin
gle
5093
211891626104
I
47 90 1
1
501
Marr
671062057818
"7
29
221
I
508
No age given
Men
cCO
2555
114
11284
274
Marr
55101180661516522221
1
448
Women
CO
253897409
142
1
1
Marr
125
25123
2
227 60
GO
Ha
Og
Single includes widows and widowers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE G.—Returns of resident decedents, distributed by States and Territories
[Returns filed from Jan. 1,1924, to Dec. 31,1924]
States and Territories
AlabamaArizonaArkansasCaliforniaColoradoConnecticutDelawareFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKans asKentuckyLouisianaMaineMaryland,including District of Columbia,MassachusettsMichigan.MinnesotaMississippiMissouriMontanaNebraska _NevadaNew HampshireNew Jersey __.New MexicoNew YorkNorth CarolinaNorth DakotaOhio. - -Oklahoma .Oregon..Pennsylvania _.
Totalnumber
ofreturns
761652
8171082892679
1382119
1,01925873420316410110030473629518256
32216
3113
75573
71,916123415844564
1, 045
AggregateTOSS estate
$13,897, 3301, 572,9249, 608, 604
142, 908, 23117, 835,47770, 952, 3664, 703, 715
11, 882, 54821, 612, 1503, 602, 7341,395, 684
154, 589, 96934,960,13670,179, 52423, 091, 27421, 881, 03223,086,14038,472,10562,183, 832
161, 853, 36681, 990, 61536,189, 504
7, 779,43552, 658, 869
2, 227,97332,847,477
221, 56310, 301,266
135,299,156594, 6C6
519, 847, 24318, 215, 5164, 869,165
109, 802, 6815, 697, 7918, 628,919
219,435, 588
Number
647
4060375
222176388159
7661904811311287977
25356324113546
2529
2123
49478
51,576
9925
4483350
814
Estate subject to tax
Gross estate
$13,143, 3721, 000,1387, 516, 292
127,578,90315,528,45665, 775, 419
3, 827, 61010, 596, 73817,156,0283, 332, 690
736, 623134, 816, 52830. 548, 38753, 757, 28818, 602, 63719, 543, 85721, 482, 71437, 034, 63058, 383,167
147, 529, 34974, 195, 60432, 672, 345
6,187, 23847, 877,161
1,908, 31427, 033,124
221, 5638, 503, 037
127, 773, 285408,174
485, 459,92416,359, 5343, 562, 020
99, 809, 5894, 764,0557, 314,995
200, 064, 407
Deductions
$5, 421,121657, 472
2, 902, 36049,981, 4696, 229, 730
21, 325,0221, 731, 9475, 057, 3537, 589, 6891,067, 882
571, 75063, 623, 28913, 543, 54232,174, 3679, 985, 0969, 780, 6947, 994, 2428, 505, 501
20, 061, 63354, 431, 21922, 884, 73912, 452, 4853,109, 235
21, 588, 898825, 090
15,155,965156,121
4,306,07354,071,024
357, 616175, 540, 826
8, 231, 2951, 793, 753
40, 535,1362, 682, 7403, 745, 522
77, 284, 810
Net taxableestate
$7, 722, 251342, 666
4, 613, 93277, 597, 4349, 298, 726
44, 450, 3972,095, 6635, 539, 3859, 566, 3392, 264, 808
164, 87371, 193, 23917,004, 84521,582,9218, 617, 5419, 763,163
13, 488, 47228, 529,12938, 321, 53493,098,13051,310,86520, 219, 860
3, 078,00326, 288, 263
1, 083,22411,877,159
65. 4424,196,964
73, 702, 26150, 558
309, 919, 0988,128, 2391, 768, 267
59, 274, 4532,081,3153, 569, 473
122,779,597
1
I Estate not subject to tax
|
Tax | Number
" "" j ~ ~ "•"$236,996 ! 12
4,444 | 9122, 192 i 12
3,402,982 1 214464,309 I 33
2,839,077 ! 6750,256 1 9
142,109 i 16240, 048 | 50
56,017 i 61,646 ! 10
2,119,063 ! 253702,202 '< 68364,371 i 253267,869 ! 72219,864 36871,708 \ 22
3, 573, 015 ! 231, 552, 800 1 514,973,690 | 1733,658,532 ' 541, 125, 641 | 47
66, 159 i 10780,681 i 7036,811 ! 7
222,885 I 99
95,630 ! 265,052,470 ; 95
505 I 220,278,242 ! 340
167, 885 ! 2438,494 ] 16
2,545,813 ! 13634,902 ! 1259,590 1 14
5,322,027 i 1*31
Gross estate
$753,958572, 786
2,092, 31215, 329, 3282, 307,0215,176,947
876,1051, 285, 8104, 456,122
270,044659, 061
19, 773, 4414,411,749
16, 422, 2364, 488,6372, 337, 1751, 603, 4261, 437, 4753, 800, 665
14,324,0177,795,0113, 517, 1591, 592,1974, 781, 708
319, 6595, 814, 353
1,798,2297,525,871
186,43234, 387,319
1,855,9821, 307,1459,993,092
933, 7361,313,924
19,371,181
Deductions
$926, 344789,032
2, 879,19521,198,4142, 837, 3756, 394, 784
958, 5721,541,9125, 799,907
486, 3101, 034, 283
23, 945,1355. 782,942
20, 442, 0575, 547, 8642, 956, 7831, 906, 8531, 839,1424, 697,146
23,520,21410, 628, 7834, 461, 6322, 224, 9265, 894, 897
498, 6347, 350, 497
2,094,92910,011,510
274, 42742, 780,109
2,400,0141,801,389
12,169,1501,074,2601. 600, 364
25, 634. 980
n
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE G.—Returns of resident decedents, distributed by States and Territories—Continued
[Returns filed from Jan. 1,1924, to Dec. 31,1924]fcO
States and Territories
Rhode Island .-South CarolinaSouth Dakota-TennesseeTexasUtahVermont.VirginiaWashingtonWest Virginia. .WisconsinWyoming
Total
Totalnumber
ofreturns
1119279
114316
1583
24094
106227
Aggregategross estate
22,169, 74711,193,8977,417, 393
16, 849,41244,985,926
1,410,1276,688, 847
26,451, 77911, 508, 87020,499,32742,107,304
2, 089, 667
Number
81515585
2208
381355785
171
12,403 2,350, 248, 804 1,338
Estate subject to tax
Gross estate
20,192,1708, 294, 6455, 922, 349
14, 860,08938,040,718
1, 031, 4954, 592, 691
20,417, 5639, 667, 501
18, 516, 46236,440,037
1, 942, 928.
2, 111, 923, 843
Deductions
8,078, 7153,964,7213, 765, 2638, 082, 72218,628, 574
530,4972,357, 24810, 454,3034,516,0426, 835,91014, 730,7721,020,338
850,321, 811
Net taxableestate
12,113,4554,329,9242,157,0866, 777,367
19,412,144500,998
2, 235,4439,963, 2605,151,459
11, 680, 55221, 709,265
922,590
1,261, 602,032
Tax
451,311110,79435, 249128,019628,1748,92943,411
215, 524126,113470,128
1,962, 28828,530
65,900,050
Estate not subject to tax
Number
3041242996
745
105372156
2
3,065
Gross estate
1,977, 5772, 899, 2521,495,0441,989,3236, 945, 208
378,6322, 096,1566,034, 2161,841,3691,982, 8655,667, 267
146, 739
238, 324,961
Deductions
2, 803,1003,990,4501,864,8042,448,1969,459, 340479, 529
2,733, 2058,115,0672,622,9752,450,0536, 435, 758
174, 555
309, 961, 797
3WHM
§
oo
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STATISTICS OF INCOME 53
The number of returns filed for the period from September 9, 1916,to December 31, 1924, is as follows:
Sept. 9, 1916-Jan. 15, 1922.Jan. 15-Dec. 31, 1922Jan. 1-Dec. 31, 1923Jan. 1-Dec. 31, 1924
Gross estate
Total
$8, 893, 238,7802, 937,409,1392, 522,942,1452, 367,737,606
Residentdecedents
$8, 785,641,8892,879,372,1682, 494,978, 4712, 350, 248, 804
Nonresidentdecedents
$107,596,89158,036,97127,963,67417, 488,802
Sept. 9, 1916-Jan. 15, I1922
Jan. 15-Dec. 31,1922Jan. 1-Dec. 31, 1923Jan. 1-Dec. 31, 1924
Net taxable estate
Total Residentdecedents
$5,509,522,243 '$5,407,673,5311, 672,847,1571,373, 446, 0541, 278, 252, 077
1, $20,781, 0381, 347,091,6081, 261,602,032
Nonresidentdecedents
$101,848,71252,066,11926,354,44616,650, 045
Tax
Total
$356, 516, 251118, 776, 54168,784, 38466, 206, 594
Residentdecedents
$351,138, 323115,838,95368, 090, 26665,900, 050
Nonresi-dent de-cedents
$5,377,9282,937, 588
694,118306, 544
FEDERAL GIFT TAX
For the calendar year 1924 and each subsequent calendar year, therevenue act of 1924 imposes a tax with respect to donative transfersmade by individuals, corporations, associations, partnerships, trusts,or estates. From the gross gifts certain deductions are allowed,including deductions on account of charitable gifts and on account ofgifts of property previously taxed under the gift tax or the estatetax law, and also including in the case of a resident donor an exemp-tion of $50,000. The rates of tax on the net taxable gifts correspondwith the rates under the estate tax on the net estate. No similartax was imposed by any prior act of Congress.
Gift tax returns for the year 1924 were due March 15, 1925. Thefollowing tables are based on the data disclosed by the returns forthe calendar year 1924 received in the Washington office up toJuly 23, 1925.
FEDERAL GIFT TAX RETURNS
The aggregate number of returns filed, the net amount of taxablegifts and the total gift tax reported for 1924 were:Number of gift tax returns filed 1, 528Net amount of taxable gifts $170, 181, 677Total gift tax 7, 242, 136
Tables A and B show the gift tax returns filed by resident donors
and by nonresident donors, respectively, distributed by size of thetotal net taxable gifts reported on the returns.
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54 STATISTICS OF INCOME
Federal gift tax returns of resident donors for the calendar year 1924
Net amount of taxable gifts
Under $50,000$50,000 to $100,000$100,000 to $150,000$150,000 to $250,000$250,000 to $450,000$450,000 to $750,000$750,000 to $1,000,000....$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..
Total _Nontaxable.
Grand total _
Numberof
returns
6562911471381024011613
1,396117
1, 513
Grossamount
$54, 726,25740,875, 29831,418, 00048, 795, 22749,199, 90368,873, 48510, 083, 7808, 440, 8241, 699, 8357, 839, 518
4, 343, 994
326,296,12118, 288, 815
344, 584, 936
Net amount
$15,172,14021, 008, 63418,180,65727, 091,46433, 896, 59122,189, 5609, 256, 7708,070, 5191, 649, 8357, 510, 238
4, 293, 994
168, 320, 402
168, 320, 402
Tax
$169, 642276, 239-320, 118671, 422
1,217,8561,142.634
62G, 750'766, 579177, 970
1,040, 150
770, 378
7, 179,73S
Federal gift tax of nonresident donors for the calendar year 1924
Net amount of taxable giftsNumber
ofi returns
Gross 'amount
Under $50,000$5 0,000 to $100,000$100,000 to $150,000$150,000 to $250,000$250,000 to $450,000$450,000 to $750,000$750,000 to $1,000,000-. .$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000-$3,000,000 to $4,000,000.$4,000,000 to $5,000,000-
Total
$264, 335813,634209, 595206,854377,135635,118
!, 506, 671
Net amount
$114,216354, 907209, 595206,854340, 585635,118
7, 179, 738
Tax
$1, 1414, 59^3, 2885, 27412,43535, 861
1,861,275 62,39S
Tables exhibiting the distribution of income in the United States,in each State and Territory, and by size of net income and industrialdivisions are continued in the following pages.
Respectfully,D. H. BLAIR,
Commissioner of Internal Revenue.A. W. MELLON,
Secretary of the Treasury.
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BASIC TABLES
55
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56 STATISTICS OF INCOME
TABLE 1.—Personal *returns~Distribution of income, by States, for the UnitedStates; showing the number of returns, net income, tax, and relative percentages
(Income returned for the calendar year ended December 31, 1923]
States and Territories
Returns
Number Per cent
Net income
Amount Per cent
Prior yearloss deduc-tion from
net incomefor nettaxableincome
AlabamaAlaska 1
ArizonaArkansasCaliforniaColorado.--ConnecticutDelawareDistrict of Columbia-FloridaGeorgiaHawaiiIdahoIllinoisIndiana.. . . .Iowa _KansasKentuckyLouisianaMaine..Maryland.Massachusetts _ . .MichiganMinnesota-MississippiMissouriMontanaNebraska.-_NevadaNew HampshireNew JerseyNew Mexico.New York...North Carolina _North Dakota __Ohio-..Oklahoma __OregonPennsylvaniaRhode Island...South CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming
51,049 0.66 $159,064,390 0.64
22,89935, 788
517,10972,366
149, 82019, 20275, 79649, 59171,34112,42125,012
676,489178,831135,86486,29179, 09167,44048,435
127,770415,100350,072131, 36027,851
192, 28242, 80970, 54510,46736, 876
293, 50312, 202
1,221,65468,19118,054
463, 01770,18969,123
740,47866,96528,22521, 92869,081
200,68330, 24221, 75277,451
136,05789, 263
194,05023,246
.30
.466.72.94
1.95.25.98.64.93.16.32
8.792.321.761.121.03.88.63
1, 665.394.551.74.36
2.50.56.92.14.48
3.81.16
15.87.89.23
6.01.91.90
9.62.87.37.28.90
2.61.39.28
1.011.771.162.52.30
59, 526,474109, 793, 634
1,697, 902,803200,572,724473,804, 719
57,186,685284,622,234156, 500, 260222, 888,34442,829,25058,393,333
2,272,960,122510, 507,072303,242,331215,346, 538214,415,879213,802,450142,964, 209401, 259, 584
1,413,015,9941,041,933,086
372,376, 78283,494,009
605,275, 52099, 255,947
195,152, 56225,711,611
104,852,1221,050,741,177
32,667,6104,565, 314,898
206, 638,61842,973,996
1,457,696, 567221, 293,177189,854,013
2,478, 751,471214, 749, 60287,031,35550,170,861
226,033,948613,494,90079,943,30664,800,009
242, 586,945351,985,059260, 343, 202547,039,92857,376,054
.24
.446.84.81
1.91.23
1.15.63.90.17.24
9.152.051.46.8.7
.581.615.694.191.50.34
2.44.40.78.10.42
4.23.13
18.39.83.17
5.87.89.76
.35
.20
.912.47.32.26.98
1.421.052.20.23
$139, 566
344,469211, 233
2, 776,406153,109841, 761
16, 89$14, 597
282,4501,498,173
137,4931,916,9671,664,667
132,991490,124290,983116,456207,802193, 507215,964
1,115,941879,874276,972284,947621,935346,968393, 599
7,565109,908910,00836,842
6, 644, 531426,020
15, 5751, 577,814
684, 884378, 746
2, 745, 31583,754
273,898134, 771441,046
2,910, 53337,56357, 956
331,208550,276199, 21159,39083,485
Total . 7,698,321 100.00 24,840,137, 364 100.00 34,266,149
i Alaska included in State of Washington.
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STATISTICS OF INCOME 57
TABLE 1.—Personal returns—Distribution of income, by States, for the UnitedStates; showing the number of returns, net income, tax, and relative percentages—Continued
States and Territories
Exemption from normal tax
Personalexemption Dividends
Interest onGovernmentobligationsnot wholly
exempt fromtax
Capital netgain from
sale of assetsheld for more
than twoyears
Exemptionfrom normaltax in excess
of net in-come
AlabamaAlaska iArizonaArkansasCalifornia-Colorado...ConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinois..IndianaIowa___KansasKentucky __.LouisianaMaine.. .MarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew York _North Carolina . . .North DakotaOhioOklahoma..OregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtah _VermontVirginia _.WashingtonWest VirginiaWisconsinWyoming
$128,276, 906 $11,338,984 $232,377 $2,616,815 $23,606,729
52, 746, 37888,074, 260
1,123,493,884169,157,651318,881,99143,337,911158,623, 217117,566,375178,626,17431,453,11259, 215, 794
1,465,350,074416, 934,680312,020, 302208, 230, 994159,777,483155,447,305107, 906,634257,044, 767865,143, 777795, 815,874277, 895, 56565, 910, 444
435, 876, 87299, 874,331165, 398, 83021, 865,34882,094, 633661,307,71329,028,946
2, 674, 530,179173,951, 02843,902,355
1, 062, 474, 438173, 067, 379152, 853, 886
1, 729, 622, 058138,319,97368, 738,42351,351,174169, 692, 723470,143, 03376,800, 53549, 049, 778185,181, 673302, 673,921216, 825, 787438, 697,03654,407,081
4,128, 3768,048, 633
160, 517,19621,813, 243105,652,03712,858, 92930, 705, 28318, 664, 70123, 242,1329,069,0722,005, 370
254,805, 51140,179,00131,313,10811, 358, 50634,402, 55321, 550, 76620, 765, 73248, 853, 361242, 585, 963122, 627, 32749,377, 2586, 404, 38879, 964, 4784, 569, 32311, 672,4221,060, 547
14, 537,751130,915,3371, 995, 373
726, 644,14030, 083, 7171,988, 321
194, 734,13519, 094, 03311, 055, 802
332, 744, 51039,131,1808,301, 2982,102, 26523, 587,30045, 308, 7827, 247, 6499, 728,92129, 454, 59723, 714, 76234, 085, 20547,939,3352, 574, 869
68,096133,437
1,622, 264353,296
1,236,42997, 364557.150353, 530203, 83641, 88914,701
3,957, 543775, 907-226,000205,925670,483364, 321212, 331710,106
2, 501,1951,129, 255628, 00372, 646
1, 667, 46663, 50374, 07233,002129, 292
1, 393, 23214,370
11,395, 884244, 29518, 323
2, 726, 404373, 062398.151
5,374, 728282,26680,38936, 828
371, 209543, 61438,341113,432616, 564255, 789943,979367,17617, 640
120, 837886, 784
24,802,8153,420,0167, 517, 263
14,8931, 502, 7382,821, 333933,140705,621
41, 222, 7563, 044, 8881,977,062
179, 5611,431,1901, 301, 2971,841, 0192, 833,05712, 090,17813, 209,4232, 392,053
654, 4703, 905, 592
1,050, 89935, 827
292, 20814, 857, 688
77, 54887, 058, 5521, 223,086
8, 778, 7202, 420, 7881, 601,993
38, 069,1451,084, 7233, 632, 538
886, 9333,193,843230, 419
1, 227, 514960, 835167, 577
2, 663,2704,454, 861
Total 17, 284, 660, 685 3,126, 503, 482 43, 941,095 305, 393, 768
10,065,71918,145,979160,681,07233, 541,98366,476,8119,056,06521,108,75722,932,15433, 600, 5287,969,94914,692,410
202, 753,63664,844,77756,920,93244, 806,88629,874,61028, 217,84620,061,74137,466,279147, 750, 729125, 355,93744,782,46412, 625,16872,115,90321,479, 30731,232, 6073, 541,41814, 770, 63985,013, 8865,907, 694
384, 639, 56541, 584,80110, 239, 581
179, 758, 62631, 822,93126,332, 395
296, 512, 56021,396,84213, 669, 61811, 570,42631,981,37081, 242, 38517,396,7798,374, 887
34, 047,18451, 627,44942,163,91195, 220,40411,024,985
2, 862,007,314
i Alaska included in State of Washington.
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58 STATISTICS OF INCOME
TABLE 1.—Personal returns—Distribution of income, by States, for the UnitedStates; showing the number of returns, net income, tax, and relative percentage—Continued
States and TerritoriesNet incomesubject tonormal tax
Alabamal.-_ _Alaska *ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevada _New HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming _
$40, 066,471
Normaltax
$1, 632,947
Total 6,907,379,499
12,184,037 I30,585,286 |
545,371,31039, 217,392
106,152, 0499, 916, 757
114,328,00639, 744, 02551, 985, 4179,392,0129,932,911
708, 713, 207114,284,38274,136, 66739, 887, 45547,892,32463,148, 805
• 32,106,727129, 068, 608437, 329, 669233, 627, 27086, 589,39522,792, 282
155, 355, 08015,881,12947,795,347
6, 250, 74022, 458,969
326,371,0857, 422, 225
1, 443, 681,17742, 295, 2737, 289, 003
367,163, 68257, 475,96249, 897, 830666, 708, 27557, 244, 54819, 674, 4278,116, 24963,036,107172, 637,48012,985, 57812, 997, 29560, 089, 25276, 250,18347, 789, 661150,742, 53411,317,964
434, 8801, 200, 299
22, 276, 7281, 640, 6194, 330, 815
502, 7864, 686, 0141, 700,3462,149, 860460, 474376, 809
28, 884, 6164, 452, 7472, 690, 5661, 491,3821, 965,2612, 517,9001, 258, 5325, 426,33317,985, 6179, 736, 5133,420, 381919, 800
6, 291, 974561, 406
1, 738,956204,921870, 287
13, 523,114250, 789
65, 068,1211, 762, 878245, 834
14, 750, 9382, 476, 4941, 870,880
27, 549, 7202, 326, 763783,386286,374
2, 506,3706,741,049492, 599520,319
2,266,1872, 671, 6671, 895,3705,408,421398, 256
Surtax
$955, 566
Tax oncapital netgain 12lAper cent
$252, 462
285, 605,298
154,808759,171
15, 274, 5141, 299,8206,147, 368897, 914
3, 252, 6611, 725, 7641, 524,893790, 64849,387
30, 065, 3623,138, 7571,245,741608,125
1, 616, 6791, 785,5021, 351, 5305, 830,865
23,365,96617,127,1243, 432, 289701,901
6, 412, 952160, 000693,94931,945735, 492
15,611,80478,263
119,026,5502, 890, 090
30,45417,470, 4071,171,298865,771
42, 070,1524, 227, 080421,31063,938
1, 691, 6453, 625,878
209, 362695, 647
1,307,6101, 238,3811, 718, 3403,186,397
122, 513
348, 859, 583
13,41290, 946
2, 407, 538327, 293721, 0011,393
144,375267, 84591, 40668,154
3. 930,151291, 264190,16319, 450
142, 020135,052175, 634283, 239
1,176, 4101,187, 380230, 85763, 738
380, 292
101,3524,42537,371
1, 417, 7248,302
8, 216, 894114, 289
840, 532262,134155,153
3, 646, 758104, 246350,619
85, 790311,09523,947116,85695, 49715, 753262,154424,258
Total tax
$2,840,975
29,186, 624
603,1002, 050, 41639,958, 7803, 267, 73211,199,1841, 402, 0938, 083, 0503, 693,9553, 766,1591, 319, 276426,196
62, 880,1297, 882, 7684,126,4702,118, 9573, 723,9604, 438,4542, 785, 69611, 540, 43742, 527,99328, 051, 0177, 083, 5271, 685, 43913, 085, 218
721, 4062, 534, 257241,291
1, 643,15030, 552,642
337,354192,311,5654, 767, 257
276, 28833, 061,8773, 909,9262,891,804
73, 266, 6306, 658,0891, 555,315350,312
4, 283, 80510, 678,022
725,9081, 332, 8223, 669,2943,925,8013, 875, 8649, 019,076
520,769
663, 651, 505
Per cent
0.43
.09
.316.02.49
1.66.21
1.22.56.57.20.06
9.481.19.62.32.56.67.42
1.746.414,23L07.25
1.97.11.38.04.25
4.60.05
28.98.72.04
4.98.59.44
11.041.01.23.05.65
1.61.11.20.55.60.58
1.36.08
100.00
1 Alaska included in State of Washington.
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STATISTICS OF INCOME 59
TABLE 2.—Personal returns—Distribution, by income classes, for the UnitedStates; showi?ig the number of returns, net income, personal exemption, dividends,tax paid, and percentages
[Income returned for the calendar year ended December 31,1923]
Exemptions from norma ltax
Income classNumber |
of re- ! Net incometurns i
Priorj year loss[deduction!j from net |
incomefor nettaxableincome
Under $1,000 iUnder $1,000$1,000 to $2,000 i$1,000 to $2,000.2,000 to $3,000 i
$2,000 to $3,000.$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 1$4,000 to $5,000$5,000 to $6,000 i$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 j$40,000 to $50,000 l
$50,000 to $60,000$60,000 to $70,000 i$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..-i$250,000 to $300,000.. .$300,000 to $400,000.-1$400,000 to $500,000..-!$500,000 to $750,000..-!$750,000 to $1,000,000-1$1,000,000 to $1,500,0001$1,500,000 to $2,000,000!$2,000,000 to $3,000,000:$3,000,000 to $4,000,000$4,000,000 to $5,000,000;$5,000,000 and over.. . ,Classes grouped 2 !.
342,024126,4781
925,930!, 589,3941750,815!
720,155 [336, 205789,25769,290
522,87613,936
137,31199, 54269, 23048,88538,72628,97123,99319,49216,18313,86744,94824,34714,91916,4418,4724,9453,0901,9811, 4351,0012,339
750348!203121611110338391212i614
$238,306,097!14,206,922
1,432,301,6582,251,126, 9594,226, 249,0911,842,883, 354l,119,444,035|2,692,232,34l|
304,866,0812,344, 600,494
21, 586,983!755,014, 549641,142,431!517, 274,863,1415, 559, 761367,412,942303, 694,112275, 879,982243,335, 513218,293,060200,900,025J773, 751,845542, 507,052407, 615,063565,631,990377,433,4151269,934,757!199,791, 7901147,977,609 j121,361, 73094,832,351!
280,656,213!127,882,393!77,299,66155, 401,958175,471,81149,097,383!62, 515, 897!32, 591,31246,811,54319,968, 575!28,172,015}20,480,046
(2) i36, 639, 702J.
$325,126i
951,01522,567
1,174,186!45,8971
1, 830, 73597,990|
2,733, 8801149, 680'480,874)165.318;722, 617!801,363i650,920!790,244!747, 947!719, 729i626,0681623, 6011788,328 i
2,888,052;2, 207,448!1,778,96512, 276; 664!1, 528, 540)1,028,140,
671, 681 j596,828|361,458226, 765!
1, 665,120!837, 892!532,0451
2,907609,193!
1, 819,528786,838
Personalexemptions
$564, 914,206671,065
2,415,027,1351, 591,462, 9995,339,160,0891,244,819,6041,198,254,8941,925,601,997238, 516,913
1,390, 683,9758,135,131
317,392,511224,526,282155,650, 709108, 748,08984,908,89962,516,79752,149, 25042,004,08234,814,38429, 580,13494,078,19150, 286,23030,477, 26533, 026,07616, 602,4809,433,019]5,847,37813, 755, 64512,679,224 j1,835,0304,149,3651, 264, 548580,050315, 900330,272172, 500148, 26547,00055,90216,400|10,4006,400
(2)
4,000
Dividends
Total ._ 7,698,321 24,840,137,364 34,266,149.17,284, 660, 685 3,126, 503,482 43,941,095 305,393,768
Intereston Gov-ernmentobliga-
tions notwhollyexemptfrom tax
3,220,29563,331,50024,853,18398,188, 65548,697,049
105, 364,866 [80,175,407!
120,857,029|114, 948, 672,19,160, 753!46, 702, 69077, 620,92270,276, 26067,199,676!65,089, 007;60,806,873157,851,409'54, 537, 740;52,062, 250!49,703,8851213,488,153'173,603,801,141,090,392219,865,142159, 988,152!121,345,857;93,286,79576,197,187)60,161,44147, 560,515153, 793, 991
72, 527, 55441,332,98331,560,850(43,663,455!28, 528, 742|34,152, 756!24,088,483 i17,416,5037,960, 8601
15,768,4248, 513, 052
(2)()
35, 728,185
Capitanet gain
fromsale ofassets
held formore thantwo years
$917,325143,805
1, 545, 647575,820
1,808,193726, 282
2,346,037]1 484,06l!1,429,8942, 268,903306,819800,418.
1,164, 0561,008,150).1,018, 7741,035, 783
744, 385748, 765734, 987704,407714,809
2, 715,2122,407,4371,962, 6792, 883, 6142, 315,0181,265,0931, 275, 218847359
$9, 541,96712,964,40415,470,98114,037, 66311124358847,359) 11,124,358,
737,728619,069
1, 276,425723,431341,771357, 728391, 561452,342417, 714141,068175,09747,256130,37470,980(2)()
159, 60].
11,587,0729,433,92435,180, 60519, 221,47316,517,50914,480, 40918,531,85415,727,30020, 510, 7608, 571,989
26, 712,01412,952, 93915,859,35312, 738,155
(2)()
4,229,039
1Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
54441—25t 5
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
60 STATISTICS OF INCOME
TABLE 2.—Personal returns—Distribution, by income classes, for the United States;showing the number of returns, net income, personal exemption, dividends, taxpaid, and percentages—Continued
Income class
U n d e r $1,000 1U n d e r $1,000..$1,000 to $2,000 i$1,000 to $2,000.$2,000 to $3,000 1- _ _ » - „$2,000 to $3,000$3,000 to $4,000 ! . _ .$3,000 to $4,000$4,000 to $5,000 »-$4,000 to $5,000$5,000 to $6,000 ».$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 t o $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000. . . .$100,000 to $150,000..$150,000 to $200,000$200,000 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 t o $4,000,000.._$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2
Total . . .
Normaltax
$316,602
18,190,038
16,570,881
20,804,454
25,165,340
11,983,85211, 240,63510,560,0279,449, 6259,185,3518,015,9047, 675, 5656,936,1986,378,0426,003, 555
23,814,85417,154,92213,090. 54817, 218, 89710, 843,413
7,312, 7815,128,2533,471,0202,921, 6662,219,3376,046,0732,483, 8891,449,134
798,8731,039,579
577,911662,948361,198344, 529
31,540143, 216
14, 648
285, 605,298
Surtax
$358,675771,466913,219
1,017,2281,080,2351,263,6861,381,6121,511,4951, 652,4809, 585, 619
11,411,54412,514, 57024,677,99522,970,37720,416, 75218,162, 26515, 804, 70114, 504, 65112,842,85946,273, 21825,385,98715, 776,98611,459,32716, 609,17610,230,41813,490,2588, 247,5886,880,3302,407,4334,390,0412, 822, 293
12,045,099
348. 859. 583
Tax oncapital netgain 12Hper cent
~ ~" "~
$980, 5501,304,4001, 592,9511,396,0331, 069,4741,122, 286
913, 5683,400,0991,837,7621, 569, 6221,342, 6231,752, 8511,458,6171,929, 298
807,1442,509,6941,121,0751,487,9021,194,202
396,473
29,186, 624
Total tax
$316,602
18,190,038
16, 570,881
20,804,454
25,165,340
11,983,85211, 599,31011,331,49310,362, 84410,202, 5799,096,1398,939,2518,317, 8107,889, 5377,656,035
33,400,473. 28,566,466
25,605,11842,877,44235,118,19029,322,48424, 686,55120,345,19518,548,60315, 975, 76455, 719,39029,707,63818, 795, 74213, 600,82319,401,60612,266,94616,082,5049,415,9309,734,5533,560,0486,021,1594,031,143
12,441, 572
663, 651, 505
Averageamount of
tax perreturn
$11.96
11.44
23.01
26.36
48.13
87.28116. 53163. 68211. 98263.45313. 97372. 57426. 73487. 52552.10743.09
1,173.301,716.282,607.964,145. 215,929. 727,989.18
10,270.1612,925.8615, 959. 8023,821.8939,610.1854,010. 7566,999.1289,822. 25
110,513. 03156,140. 82247, 787. 63249,603.92296,670. 66501,763. 25671, 857.16
2,488,314.40
86.21
Averagerate of
tax
2.23
.81
.90
.77
1.07
1.591.812.192.492.783.003.243.423.613.814.325.276.287.589.30
10.8612.3613.7515.2816.8519.8523.2324.3224.5525.7124.9825.7228.8920.7917.8221.3719.68
33.96
2.67
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 61
TABLE|3.—Personal returns—Simple and cumulative distribution by income classes
[Income returned for the calendar year ended December 31, 1923]
Income class
Returns
Simple distribution
Numberin each
class
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000.$4,000 to $5,000. . . _.$5,000 to $6,000$6,000 to $7,000..$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000. _..$12,000 to $13,000.$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000 _$20,000 to $25,000$25,000 to $30,000.$30,000 to $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 _.i$150,000 to $200,000$200,000 to $250,000 j$250,000 to $300,000 j$300,000 to $400,000. !$400,000 to $500,000$500,000 to $750,000.$750,000 to $1,000,000...-$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000.$4,000,000 to $5,000,000$5,000,000 and overClasses grouped l
Per centof total
368, 5022, 515, 3242,470, 9701,125, 462592,166141, 24799, 54269, 23048,88538. 72628,97123, 99319, 49216,18313, 86744, 94824, 34714,919 '16,4418,4724,9453,0901,9811,4351,0012,33975034820321611110338391212614
4.7932.6732.0914.627.691.841.29.899.635.503.377.313.254.211.181.584.316.194.215.110.064.041.026.019.013.031.0098.0045.0026.0028.0015.0013.0005. 00051.00017. 00017. 00008. 00001. 00006
Cumulative distri-bution
Over theclass
below
7, 698,3217, 329,8194, 814,4952, 343, 5251, 218, 063
625,897484,650385,108315,878266,993228, 267199, 296175, 303155,811139,628125, 76180,81356, 46641, 54725,10616, 63411,689
6,6185,1834,1821,8431,093
74554232621511274352311
Underthe class
above
368, 5022,883, 8265, 354, 7966,480, 2587, 072, 4247, 213, 6717, 313, 2137, 382, 4437,431, 3287,470, 0547, 499, 0257, 523, 0187, 542, 510 I7,558,693 "7, 572, 5607,617, 5087, 641, 8557, 656, 7747, 673, 2157, 681, 6877, 686, 6327, 689, 7227, 691, 7037, 693,1387, 694,1397, 696, 4787, 697, 2287,697, 5767.697, 7797, 697, 9957, 698,1067, 698, 2097, 698, 2477, 698, 2867, 698, 2987,698,3107, 698, 3167, 698, 3177.698, 321
Cumulative per-centages
Over the Underclass i the class
below I above
10095.2162.5430.4515.838.146.305.014.1113.4762. 9732.5962.2832.0291.8181.6371.053.737.543.328.218.154.113.087.068.055.024. 0142.0097.0071.0043.0028.0015.0010.00049.00032. 00015.00007. 00006
4.7937.4669.5584.1791.8693.7094.9995.88996. 52497. 02797. 40497. 71797. 97198.18298. 36398. 94799. 26399. 45799. 67299. 78299.84699.88799.91399.93299.94599.97699. 985899.990399.992999. 995799.997299. 998599.999099. 9995199. 9996899. 9998599. 9999399. 99994100.
Total. 7,698,321 jlOO
Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
G2 STATISTICS OF INCOME
TABLE 3.—Personal returns—Simple and cumulative distribution by incomeclasses—Continued
Income class
Under $1,000$1,000 to $2,000$2,000 to $3,000. _ _$3,000 to $4,000..$4,000 to $5,000..$5,000 to $6,000$6,000 to $7,000..$7,000 to $8,000..$8,000 to $9,000 -.$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000.$40,000 to $50,000..$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000.$90,000 to $100,000$100,000 to $150,000.$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000. _.$1,500,000 to $2,000,000...$2,000,000 to $3,000,000...$3,000,000 to $4,000,000...$4,000,000 to $5,000,000...$5,000,000 and overClasses grouped L
Total
Net income
Simple distribution
. Amount ineach class
$252, 513, 0193, 683,428, 6176, 069,132, 4456, 811,676, 3762,649, 466, 575
776, 601, 532641,142,431517, 274, 863415, 559, 761367, 412, 942303, 694,112275,879,982243, 335, 513218, 293, 060200, 900, 025773, 751, 845542, 507, 052407, 615, 063565, 631,990377, 433,415269, 934, 757199, 791, 790147, 977, 609121, 361, 73094, 832, 351
280,656, 213127,882, 39377, 299, 66155, 401, 95875, 471, 81149, 097, 38362, 515,89732, 591, 31246, 811, 54319,968, 57528,172, 01520, 480, 046
0)0)
36, 639, 702
24,840,137, 364
Per cent
1.0214.8324.4315.3510.673.132.582.08L671.481.221.11.98.88.81
3.122.181.642.281.521.09.80.60.49.38
1.13.51.31.22.30.19.25.13.19.08.11.09
0)0)
.15100
Cumulative distribution
Over theclass below
$24, 840,137, 36424, 587, 624, 34520, 904,195, 72814, 835, 063, 28311, 023,386,9078, 373, 920, 3327, 597, 318,8006,956,176, 3696,438,901, 5066, 023, 341, 7455, 655, 928,8035, 352, 234, 6915, 076, 354, 7094,833, 019,1964, 614, 726,1364, 413,826, 1113, 640, 074, 2663,097, 567, 2142, 689, 952,1512,124, 320,1611, 746,886, 7461,476, 951,9891, 277,160,1991,129,182, 5901, 007, 820, 860
912,988, 509632, 332, 296504, 449, 903427, 150, 242371, 748, 284296, 276, 473247,179, 090184, 663,193152, 071,881105, 260, 33885, 291, 76357,119, 748
0)(0
36,639, 702
Under theclass above
$252,513, 0193, 935, 941, 636
10, 005, 074, 08113,816, 750, 45716,466, 217,03217, 242,818, 56417,883, 960, 99518, 401, 235, 85818, 816, 795, 61919,184, 208, 56119, 487, 902, 67319, 763, 782, 65520, 007,118,16820, 225,411, 22820,426,311,25321, 200, 063, 09821, 742, 570,15022,150,185, 21322,715,817, 20323, 093, 250, 61823, 363,185, 37523,562,977,16523, 710,954, 77423, 832, 316, 50423, 927,148, 85524, 207,805, 06824, 335,687, 46124,412,987,12224, 468, 389, 08024, 543,860,89124, 592,958, 27424, 655, 474,17124, 688, 065,48324, 734,877, 02624, 754,845, 60124, 783, 017,61624,803, 497, 662
0)0)
24,840,137, 362
Cumulative per-centages
Overthe classbelow
10098.9884.1559.7244. 3733.7030.5727.9925.9124.2422.7621.5420.4319.4518.5717.7614.6412.4610.828.547.025.935.134.534.043.662.532.021.711.491.191.00.75.62.43.35.24
0)0)
.15
Underthe classabove
1.0215.8540.2855.6366.3069.4372.0174.0975.7677.2478.4679.5780.5581.4382.2485.3687.5489.1891.4692.9894.0794. 8795. 4795.9696. 3497.4797.9898. 2998. 5198.8199.0099.2599.3899.5799. 6599.7699.85
0 )C1)100
1 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 63
TABLE 3.—Personal returns—Simple and cumulative distribution by incomeclasses—Continued
Income class
Under $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000$4,000 to $5,000$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000 _.$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000....$1,000,000 to $1,500,000..$1,500,000 to $2,000,000..$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped i
Tax
Simple distribution
Amount ineach class
$316,60218,190, 03816, 570,88120,804,45425,165, 34011,983,85211, 599, 31011, 331, 49310, 362, 84410, 202, 5799, 096,1398,939, 2518,317,8107, 889, 5377,656, 03533,400,47328, 566,46625,605,11842,877,44235,118,19029, 322,48424,686, 55120, 345,19518, 548,60315,975, 76455, 719, 39029,707,63818, 795, 74213,600,82319,401,60612, 266,94616, 082, 5049,415, 9309, 734, 5533, 560, 0486, 021,1594, 031,143
0 )C1)
12,441, 572
Per cent
Total . . _ | 663,651,505
0.052.742.503.133.791.811.751.711.561.541.371.351.251.191.155.034.303.866.465.294.423.723.072.792.418.404.482.832.052.921.852.421.421.47.54.91.60
0)0)
1.87
100
Cumulative distribution
Over theclass below
Under theclass above
$663, 651, 505663, 334, 903645,144, 865628, 573,984607, 769, 530582,604,190570,620, 338559, 021, 028547,689, 535537, 326,691527,124,112518, 027,973509,088, 722500, 770,912492, 881, 375485, 225, 340451,824,867423,258,401397,653, 283354, 775,841319,657,651290,335,167265,648,616245, 303,421226, 754,818210, 779, 054155, 059, 664125, 352, 026106, 556, 28492, 955,46173, 553,85561,286,90945, 204,40535, 788,47526, 053,92222, 493, 87416,472, 715
0)12,441, 572
$316,602 J18,506,640 i35, 077, 52155,881,97581,047, 31593, 031,167104, 630,477115,961,970126, 324, 814136, 527, 393145, 623, 532154, 562, 783162,880, 593170, 770,130178,426,165211,826,638240, 393,104265,998, 222308,875, 664343,993,854373,316, 338
418,348, 084436,896, 687452,872, 451508, 591,841538,299,479557, 095, 221570,696,044590,097,650602, 364, 596618,447,100627,863, 030637, 597, 583641,157,631647,178, 790651, 209,933
0)663, 651, 505
Cumulative per-centages
i Over! the class! below
Underthe class
above
10099.9597.2194.7191. 5887.7985.9884.2382. 5280.9679.4278. 0576.7075.4574.2673. 1168.0863. 7859.9253.4648.1743.7540.0336.9634.1731.7623.3618.8816.0514.0011.089.236.815.393.923.382.47
0)0)1.87
0.052.795.298.42
12.2114.0215.7717.4819.0420.5821.9523.3024.5525.7426.8931.9236.2240.0846.5451.8356.2559.9763.0465.8368.2476.6481.1283.9586.0088.9290.7793.1994.6196.0896.6297.5398.13
0)0)100
i Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
64 STATISTICS OF INCOME
TABLE 4.—Personal returns—Sex and family relationship—Distribution by States,for the United States
[Income returned for the calendar year ended Dec. 31, 1923]
AlabamaAlaska iArizona _ArkansasCaliforniaColorado _Connecticut..DelawareDistrict of Columbia.Florida _.GeorgiaHawaii..IdahoIllinois...IndianaIowaKansasKentuckyLouisianaMaine . . .MarylandM assachusettsMichiganMinnesotaMississippi _MissouriMontanaNebraskaNevadaNew HampshireNew Jersey.-New MexicoNew YorkNorth CarolinaNorth DakotaOhio.. .OklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtah..Vermont „_VirginiaWashingtonWest VirginiaWisconsinWyoming
Joint returns of husbands and wives, with jor without dependent children, includ- jing husbands whose wives, though liv- |ing with them, filed separate returns j
Men—Heads of families
Numberof returns
32,907
Total-
13,54725,277
296, 61946,30077,65810, 95640,65432,07447,086
Net income
$116,844, 576
15, 399392,813110,11282,25857,50053,59836,18327,18073,141
210,016215,00249, 27617, 708
117,21126,42344,178
5,35121,105
176, 0557,243
682,11745, 69412,220
283,54048, 29940, 279
442,65637,02217, 73313,38645, 755
116,81320,05412,34046, 63076,16854,833
126,31814,953
37,482, 26683.525,968
1,143, 705, 702146,126, 556293,613, 82838,246, 505190, 694,239114,913,151166,140,38029,651,03638,084,710
1,558,777,708372, 739,154257,116,398163,348,949153,171,356102,388,30896,261,080266,983,448875,930, 757756,970,116206, 741, 50461,115,942
425,190,29671, 575,471143, 750, 52214, 957, (54271,532, 541
736, 675, 69420, 083, 689
2,947,429,089153,881,89732,901,159
1,021,092,769170, 571,749130,876,065
1,699,357,070137,421,40763, 245, 72836, 596,618167, 785, 576336,096,88461,090,02843,030,412171, 526,933208, 239,444188, 705,130396,670,00342,125,891
Tax Numberof returns Net income
$1,918,661 2,901 $8,127,200
4,505,729 16, 762,983,344 418,258,314
152, 7921,423,02325,399,8492,183, 5736, 705,331921,080
5,051,9432, 627, 2842,741,949
787, 288112,017
41,149,9415,612, 5202, 617,4571,390,1202, 551, 243519,435
1,658,2187, 529,389
27, 040,49020,146, 1114,583,4901,250, 8258,471,965424,029
1, 814, 89888, 223
1,031,71220, 525,691
88,961 i118,167,876 i3,385,187177,946
21,643,7282, 894,7561, 788,391
47,403,0794,230,1941,109,187225,894
3, 034,7711, 745,364520,264595,292
2,566,279948,211
2,559,4836,418, 504324,400
1,95422,359 !4,087 I8,164 !1,1833,480
3,476715906
31,82110, 9848,9773,4984,8103,6972,8046,223
24,33713,88018,594
1,61110,301
1,5703,568
4181,683
15,177600
67,1193,326
47827,3682,7572,972
47,8144,1981,440
8573,9188,6191,1821,1053,7995,0754,5148,985
857
413, 682
2, 069, 6755,022,078
68,496,4179, 723, 551
21,843, 8143,145,244
11,301,1547,365,896
10,335,3121,872, 7331, 898,061
99,349,04126,864, 02119,921,9428,414,974
13,358,33010, 502, 5706,778,094
19,865,99071,838, 60639,466,67540,454,957
4, 624, 20828,807, 794
3, 564,1659,057,174
981,9334,476,098
49,424,1091,434,228
223,423,4609, 582,7711,137,419
73,326,9997,543,7557,302,417
140,003,96410,712,2984,874,1641,9ol,815
11,586,01523,064,315
2,820,5032,966,995
10, 993,43312, 717,19912,436,62922,827,8422,074,042
1,191,732,079
Tax
$124,658
10,82972,518
1,228,02793,076
413,80852,650
218, 50492, 697
158,86617,91111,022
2,020,911251,734137,377
64, 763171,443182,07592,374
465,6801, 846,280
913,957186,17872,325
396, 66639,17190,554
6,61747,871
952,3946,146
6,392, 599150,720
6,3441,100, 536
85,11566,459
3,902,596134,334116,263
7,624178,256225,819
21,25776,398
128, 236123,311210.887277,463
15,659
23,658,958
i Alaska included in the State of Washington.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 65
TABLE 4.—Personal returns—Sex and family relationship—Distribution by States,for the United States—Continued.
StatesNumber
of returns
Alabama _.Alaska l _Arizona. _Arkansas. _CaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFlorida ._GeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentucky _.LouisianaMaineMarylandMassachusettsMichigan _Minnesota _MississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth Carolina _,North DakotaOhioOklahomaOregon _._PennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennessee _TexasUtah.. .VermontVirginiaWashingtonWest VirginiaWisconsinWyoming _
Women—Heads of families All other—Men
Total 157,669
370426
12, 3971,3422,514383
2,5751, 2231,650295287
10,4452,7782,0961,0881,7541,3141,0872,59110,4894,4018,610502
3,770585
1, 06498704
6,067136
31,4781,551107
7,7401,0681,153
13, 6491,589570292
1,3775,417330449
2,0121,2251,0882,448
199
Net income Tax
$2, 372, 280 $23,128
842,0341, 222,162
34,684,491 I3, 367, 8148,100, 251949,647
7, 225, 6743, 286, 5374, 272, 097956, 581589,428
34,818,1856,448, 8794,326, 4162,109, 2074, 768, 3773, 719,4612, 488, 5418,124, 29326,953,10912, 809, 66717, 252,1681, 283,831
11, 079, 3611,152,9352, 356, 617273, 262
1, 725,98019, 429, 664
414,384102,496, 3163,981,085276,152
20,819, 0182, 597, 5352, 786, 22643,955,1784,118, 6371, 424, 559576, 434
3, 561, 89514,063,815
904, 203987,921
5, 524, 6893,128, 3652, 673, 0775, 967, 493431, 783
2,78215, 274
633, 89681, 268174, 7137,797
129, 04235, 52033, 55642, 9001,422
776, 77945,93825, 34911, 68055, 30353, 27917, 249
296, 319526, 847222, 779114, 29714, 674
513,1797,9359,6903,23025,661
302, 3578,207
3, 356, 28072, 2662,552
445, 26936,91070, 296
1, 478, 62194, 53415, 0741,282
43, 442169, 60617,8808,34939,89148, 83027,80264, 0772,965
449, 677, 714 10,207, 976
Numberof returns
10,194
Net income
$21,182, 348
5,7855,435
121, 07113, 80838,3674,272
13,6548,748
12,4381,9176,007
161, 37742,42030, 96216,15111, 88213,73810, 65931, 26991,07183, 51240,027
5,64640, 83511, 70114,2343,4949,363
56, 2672,828
263, 36111, 3523,998
100, 79313,11918, 517
161,35813, 5255,7465,601
11, 06739,193
6,5765,255
16, 56733,12123,06039, 540
6,150
1, 697, 031
10, 223,39112, 317, 602
259, 591, 74424,191, 03776,685,1017, 957,844
35, 570,97618, 324,87626,421,4784,880, 7019, 709,171
351, 730, 84475,634, 27155, 309,40427, 373, 68625, 328,98830,920, 20519, 916, 48563, 511, 817221,405,657152, 249,09270,127,14211,097,69384, 022,95318, 684, 69626, 385, 7666, 014, 67916,845, 931
127, 793, 2945,493, 881
675, 868,49423, 582, 2456, 545, 094
217,185, 26228,157, 29534, 924, 262
351, 075, 27929,932, 55710,894, 6928, 459, 609
25, 668, 56180,884, 31210,478, 0379, 577,982
34, 408,98155, 502,94041,596,90381,254,33210, 725, 498
3, 633,625, 088
Tax
$490, 372
146,089255,340
5,859, 568395, 760
1, 534, 737128, 686
1,127,933590, 323482, 311165,045117, 060
9, 900,7021,138,190769, 825419, 883503, 919994, 638328, 360
1, 587,8166, 392, 4524, 219, 6301,152, 938207,688
1, 861,017194,138410, 67180, 996240, 923
3, 736,13690,924
30,143,956515, 23264,861
4, 964, 598555, 671601, 283
9, 343,402850, 581171. 53889,809590,924
1, 822, 571111,369233,135577, 328792, 674719, 369
1, 369, 318152,068
99,193, 757
i Alaska included in the State of Washington.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
66 STATISTICS OF INCOME
TABLE 4.—Personal returns—Sex and family relationship—Distribution by States,for the United States—Continued
StatesNumber
of returns
Alabama 3,627Alaska 1
Arizona _ 1,353Arkansas _ 1,989California _ 51,109Colorado 5,671Connecticut ! 17,778Delaware 1,955District of Columbia ! 13,226
All other—Women
Net income
$7, 358, 268
Florida.GeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaine _MarylandMassachusetts...MichiganMinnesota _.MississippiMissouri _Montana _NebraskaNevadaNew Hampshire.New JerseyNew MexicoNew YorkNorth Carolina..North Dakota __OhioOklahomaOregon _PennsylvaniaEhode IslandSouth Carol ina-South Dakota.. . .Tennessee __TexasUtahVermontVirginiaWashingtonWest Virginia....WisconsinWyoming
3,9445,7501,067933
62, 77910,79010,5287,276 !5,7334,3785,81711,67958,12827,88713,7041,876
17,2502,2126,177409
3,32631, 284
657143,426 I5,453 I1,085 !
36,615 !4,180 !5,731 |59,939 j8,3672,1761,6395,27113,2331,5832,2866,9009,8644,83714, 401
802
Total 718,080 1,690,728,371
2, 362, 7774, 534, 045
117, 045, 06811,131,80650,311, 7434, 437,88128,184, 3628, 682, 03610, 958, 8193, 612, 9541,486, 229
146, 241, 63119, 892, 79021,401, 42611, 582, 46011, 954,12810, 244, 80513, 961,39629,822,646141,152, 52154,345, 67723, 809, 2343,375,195
37, 287, 4253, 369, 5869,950,061753, 524
7, 772, 21476,084, 3921,172, 714
394, 925, 79910, 464, 8981, 676,460
81,111,8837,923, 77610, 748, 239160, 649, 81322,122, 9944, 327, 7932, 207,42110, 854, 65528,348, 5992,833,0456, 772, 37014,362,35415,938, 25810,117,49029, 773,855
Tax Numberof returns
$132, 774
51, 92193,665
3, 051, 767207, 277
1, 502, 609132, 471870, 910187, 743151,008195, 21116, 876
4,845,173348,499365,331158, 041260, 248363,453541,002
1,133, 5553, 657, 6461,116,104548, 33665, 607
1,018, 80537,736119, 50211,498191, 692
2, 571, 26213,968
18, 798,464274,15213, 518
1,852,137132, 537190, 054
5, 784, 978767,45074, 99816, 717
216,471715, 57024, 452362, 737203,472
174,376535,08912,457
54,440,299
Wives making separate returnsfrom husbands
534
214707
12,7781,1585,339
4532,207
909941338178
17,2541,7471,043
7781,3141,038
8882,867
21,0595,3904,149
5082,915
3181,324
8,653114
34,153815166
6,961766471
15,0622,264
560153
1,6932,008
517317
1,5431,647
9312,358
285
170,573
Net income
$3,179, 718
715,4323,171,779
60,993,0156, 031, 960
23, 249, 9822,449, 564
11, 645,8293,927,7644,760, 2581,855, 245464,052
82,042, 7138, 927, 9575,166, 7452,517,2625,834, 7003,034,1403,558, 61312, 951,39075,735,34426,091,85913,991, 7771,997,14018,887,691
909, 0943, 652,422230,449
2, 499, 35841,334,024
337,073221,171, 7405,145,722437,712
44,160, 6364,499, 0673,216,80483, 710,16710,441, 7092, 264,419378,964
6, 577,2465, 069, 9301, 817, 4901, 464,3295, 770,5554,110,8134,813,97310, 546,403
729, 984
849,072,012
Tax
$151,382
21, 480190, 596
2, 754,485306, 778867, 986159,409684, 718160, 388198, 469110, 9219,585
4,186, 623485,887211,13174,470181, 80457,436148,493527,678
3, 064,2781,432.436
74, 320823, 58618, 39788, 9422,255
105, 2912,464,802
7,36015,452,390
369, 70011, 067
3, 055, 609204, 937175,321
5,353,954580,99668, 255
219, 941111,79730, 68656,911154,08872,318183,947354, 62513, 220
46, 548,422
1 Alaska included in the State of Washington.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 67
TABLE 4.—Personal returns—Sex and family relationship—Distribution by States,for the United States—Continued
States
AlabamaAlaska i . . .Arizona. .ArkansasCaliforniaColorado.
Community property income
Num-of re-turns
Net income T a x
802 $5. 830. £99
776
Connecticut...DelawareDistrict of Columbia.. . .Florida __Georgia .HawaiiIdaho.IllinoisIndiana .IowaKansas.Kentucky...Louisiana .Maine _Maryland.. .
$217,207
13,386,366 j 1,031,188
1
j
1,302 6,161,682
jj
7,092 52,992,961
Massachusetts !Michigan iMinnesotaMississippiMissouri . . . .MontanaNebraska iNevada._New HampshireNew JerseyNew MexicoNew YorkNorth Carolina.North DakotaOhioOklahomaOregon.PennsylvaniaRhode Island .South CarolinaSouth Dakota...TennesseeTexasUtahVermont .VirginiaWashington...West VirginiaWisconsin . .Wyoming
* Total
604 2, 500,122
624 3,731,641
15,400
8,957
35, 557
125,367,045
52,348,040
262,318, 756
158,214
2, 268,138
48,472
121,788
5,887,295
1,611,477
11,343,779
Grand total
Numberof returns
51,049
22,89935,788
517,10972,366
149,82019,202
Net income
$159,064,390
59, 526,474109,793,634
1, 697,902,803200, 572, 724473,804,719
57. 1 Rfi. fi8575,796 284,622, 23449, 591 156. 500. 26071,34112,42125,012
676,489178,831135,864
86,29179,09167,44048,435
127, 770415,100350,072134,360
27, 851192,28242,80970,54510,46736,876
293,50312,202
1,221,65468,19118,054
463,01770,18969,123
740,47866,96528,22521,92869,081
200,68330,24221, 75277,451
136,05789,263
194,05023,246
7,698,321
222,888,34442,829,25058,393,333
2,272, 960,122510,507,072363, 242, 331215,346, 538214,415,879213,802,450142,964,209401,259,584
1,413.015,9941,041,933,086
372,376,78283,494,009
605,275,52099,255,947
195,152,56225, 711,611
104,852,1221,050,741,177
32,667,6104,565,314,898
206,638,61842, 973,996
1,457,696,567221,293,177189,854,013
2,478,751,471214,749,602
87,031,35550,170,861
226,033,948613,494,900
79,943,30664,800,009
242,586,945351,985,059260,343, 202547,039, 92857,376,054
24,840,137,364
Tax
$2,840,975
603,1002,050,416
39,958,7803,267,732
11,199,1841,402,0938,083,0503,693,9553,766,1591,319,276
426,19662,880,129
7,882, 7684,126,4702,118,9573,723,9604,438,4542,785,696
11,540,43742, 527, 99328,051,0177,083,5271,685,439
13,085,218721,406
2,534,257241,291
1,643,15030, 552,642
337,354192,311,565
4,767,257276,288
33,061,8773,909,926
2,891,80473,266,6306,658,0891,555,315
350,3124, 283,805
10,678,022725,908
1,332,8223,669,2943,925,8013,875,8649,019,076
520,769
663,651,505
1 Alaska included in the State of Washington.
54441_25t 6
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
68 STATISTICS OF INCOME
TABLE 5.—Personal returns—-Sex and family relationship—Distribution by in-come classes for the United States
[Income returned for the calendar year ended Dec. 31, 1923]
Income class
Under $1,0001Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 1.$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped 2
Total.
Joint returns of husbands and wives,with or without dependent children,including husbands whose wives,though living with them, filed separatereturns
Men—Heads of families
Number ofreturns ! Net income
104,6661,403
517,603112,583
1,593,015342,294308,148608,907
51, 530411,820
2,228105,83375,51451,31335,86328,04920,42917,06413,62011,2729,617
30,46616,232
10,6675,4633,1101,9081,237
905625
1,42845920111611165592223104414
$64,151, 548786, 642
843, 058,136159.727,327
3,851, 718, 795929, 871, 533
1,024, 510, 6732,070,988,950
225, 879,2851,847,297,051
12,227,204582,374, 456485, 503,865383,208,032305,188,856266.071,328214,199,507196,196,712170,018,505152,029,038139,296,046524,143,189361,712,824268,605,528367, 248,484243,260,944169,705,252123,289,38292,308, 28876,551,36259,153, 700
170,879,98078,392,26144,854, 55231,475,47939,357,38228,795, 75835,344,84419,047,71727, 767,16316,808,4669,619,706
13,717,892(2)()
36,639, 702
4, 505,729 16,762, 983,344
Tax
$18,575
""162," 456
~2,"§99~723
11,633,210
"l7,~627,~6l97
8,493,1208,175,7858,157,8187, 487,8037,401,9266, 576,1796,544,0085,845, 9685,606,3725,397, 59224,490,16120,021,01517, 711,19030,015,78124,458, 50818,980,24716, 392, 89213,071,97912,048,60310,184, 51035, 616,93118,252,44411,041,0367,881,0369,669,7857, 559,9848,258,1155,630,3816,041,4883,103,9971,325,6032, 532,902
(2)()
12,441, 572
418,258,314
Numberof returns
10,334
170,9696,542
107,59121,91111,02534, 7152,087
22,29297
5,7594,2713,0162,1271,6441,1651,043
783688622
1,914971613
1811186841398216146
1224
413,682
Net income
$7,167,405
264,291,9609,239, 527
254,440,17459,198,87936,768,102
120,068,6339,244,814
100,057,461530,367
31,700,87027,624,34722,555,16418,043,39715,610,69812,198,12712,028,5529,796,5719,291,6299,021,131
32,975, 32221, 592,19516,776,71021,811, 79812,547,1149,951,9327,583,6935,028,5003,478,8253, 700,5599, 703,4502,748,1363,146,6631,655,0464,242,057
944,2822,440,075
2,527,914
1,191,732,079
Tax
134, 575
691,128
937,508
531,353474,468475,084404,874522,424334,224400,281399,607351,364401, 551859,151
, 170,603,077,444, 694,179191,532
,110,018917,309711,935
1,959,490603,016787,937365,819
1,225,420103,166672,516
881,301
23,658,958
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 69
TABLE 5.—Personal returns—Sex and family relationship—Distributioncome classes for the United States—Continued
Income class
Women—Heads of families All other—Men
Number! of returns
Under $1,000*Under $1,000..$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 1-...$2,000 to $3,000$3,000 to $4,000 1.. ..-.$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000.. -$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000..-.$40,000 to $50,000$50,000 to $60,000.$60,000 to $70,000- .-._$70,000 to $80,000$80,000 to $90,000.$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000.$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped2
6,001
Total 157,
78,0872, 750
30, 8054,9784,475
10, 7222,6106,928
1531,7491,4871,187
829678508405
244876461292304155926236322733117121122
Net income
$4,309,242
114,266, 9643, 858,935
73,194,63413, 464, 78115,042,80637,000, 83911, 535, 56130, 930,619
833,9189, 647,0729,637,2918,868, 2107,027,9426,427, 5885, 329,4044, 645, 440
3,881, 3443, 531,08615,073,15810, 249, 2877, 992,30410,447,0576,910,2794,994, 5694,007, 9692,698,1982, 710,0022,558,1663, 996,1561,807,9321, 522,160275,692686,213431, 891706, 843
1, 802, 6182, 526, 875
449,677, 714
Tax j Number ofreturns Net income
25,286
186,923
"267," 846'
156,913134,073193,946181,284154,002110,98591, 549119, 285101, 315138,099578,424449,383439, 686686,700566,129487,757436, 442360,213381,647421, 420820, 674421,996413, 74885,710
235,19666,109
248, 637684, 724560,489
10,207, 976
132, 435911
84, 0871,036, 981
6,311253, 853
3,54576,6753,453
43, 870266
v 11,3217,9705,7844,1243,4342,7062,1231,777 I1,443 |1,282 I4,2252,3371,5441,671
862583368243154125281112483646111666
41
1, 697,031
$96, 585, 770500,938
112,457,7511,488,740,034
14,971,129604,252,96412,157, 591
262,390,24515, 353,850
195,662,9561, 466,110
61, 980, 76551,655,29843, 271, 80334, 959,61532, 573,95628,313, 59324,430, 55122,150,32219,461, 89418, 592, 58672, 758,23152,078,47242,275,22957,521,60638, 490,49831, 799,15023,864,22118,240,76313,015,65711,866,41733,839,92719,082,09010,557,14110,026,47115, 606,6995,018, 5059, 809,3775,154,1976,974, 8741, 525,3238, 760,4953,430,024
3, 633, 625,088
Tax
!9,291
13,061, 630
~l6,"309,~862
5,6l9,449
"37407,-215
1, 507, 5871,479, 7381,252,8821,175,0191,049,347949,334922,121868,451840, 586779,204
2, 239,8622,728,9902, 587,3613,963,9162,491,7403,481, 5462,344, 4912,451,4341,943,4001,922, 3636,670,3054, 549, 5132, 548,3872,315,7014,071,2951,260,7252,586,5081,358,7071,580,060142,999
2,143,8801,178,858
19,193,757
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
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70 STATISTICS OF INCOME
TABLE 5.—Personal returns—Sex and family relationship—Distribution by in-come classes for the United States—Continued
AH other—Women
Income class
Under $1,000 L .Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i__$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i._$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped8
Numberof returns
77, 396483
66, 726395,372
8,70173,9085,152
32, 5654,864
18,892640
5,1554,2313,4122,5892,1231,7871,3641,2321,009
9063,0671,8331,1131,314
71340529517213093
2516938222317834
Net income Tax
Total I 718,080
$59, 689, 216162, 081
86,299,817538,112, 64721,203,700178,090,35917, 607,322112,013,48021,703,14485,028, 4963,498,10828, 235,85927,374, 76325,495,61121,929,99320,178, 07018, 775,78915,680,29315,392,33313, 595,81813,138,53852,853,03840,865,41130, 542, 54345,036,37831,840,11822, 271, 07819, 071,08112,882, 55410,994,6628,843,085
30, 307,09711,649,0608,390, 5116,031, 2998,002, 2387,345, 0185,127,0292,477,4654, 555,474
4,
$4,020
200, 820
2, 720, 667
1,
1,
820, 584
460, 205
5,105, 6653,332,130
Wives making separate returns fromhusbands
Numberof returns
547,028616,788575, 629515, 534476,152533, 412407, 099474, 557418,619360, 706
1,469,1781, 739, 2591, 598,8242,259,1702, 680,2962, 207, 0952,104, 3401,641,0321, 548,1661,387, 2615,377, 2422, 748, 6842,038, 2831, 598,1972,164, 3671, 790, 9821,466,981
867,994833, 704
1, 468, 041319,383
1,690,728,371 54,440,299
11,19223,6788,458
33, 2794,392
22,2553,669
15,9204,417
12, 778494
3,8083, 578'2,7192,1281,8091,5571,3511,1551,061
8463,1301,8681,1741,465
79745827520015281
2347839172114155411
170, 573
Net income
$6,402,91612,755,74911,927,03048, 797,14610, 720,65955, 536, 72012, 658,93055, 670, 67119, 736,83757,496, 9712, 712, 589
20, 910,36923,191, 06320,441, 74418,005,80917,158,37816, 306,87815,530,99914,425, 20014,331, 50712, 248, 49454,158,21441,704,71832,017,38350,464,33035, 547, 74924,960, 57317,803,65014,952, 77512, 812,1867,676,476
28, 264, 52713, 230, 5818, 581,3934,579, 0037, 269,8836,104, 6909,087, 7294,109,3154,987,1571,634, 7862,158,235
849, 072, 012
Tax
$284, 672
"760," 708
~978,~850
"924," 120
860,857
365,251393,389411,188377, 668379, 073371,614357,441426,152404, 648385,172
1, 547,6431, 707,1001, 594, 6333,164, 6092,871,5412,390,4001, 961,9811,853, 7161, 799,8601,203, 5304, 560,1952,851,8471,899,9001, 046, 2872,008,2231, 448,0852,849, 747
874,124718,812313,052202, 334
46, 548,422
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 71
TABLE 5.—Personal returns—Sex and family relationship—Distribution by in-come classes for the UnitedlStates—Continued
Income class
Under $l,000iUnder $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000.$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000. .._$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000.$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000 _..$20,000 to $25,000$25,000 to $30,000 ....$30,000 to $40,000 _..$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000.$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000- -,$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000%o $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000. _$5,000,000 and overClasses grouped2
Community property income Grand total
Num- !ber of | Net income
returns j
$1,512
1,8 2, 651, 343
956 j191 ;
9,753 !329 j
6,29658 ;
3,686 l
2,4911,799 i1,225
989819643537 i422350
1,270 !645345 i384 ;199116
6425
1130
51511
2,468,118698,611
34, 099, 5231,412,590
28,126,940318, 687
20.165,15816,155,80413,434,29910,404,1499,392, 9248, 570,8147, 367,4356,705,9135, 701,8305, 072,144
21, 790, 69314, 304,1459,405, 366
13,102,3378, 836, 7136. 252, 2034,171, 7941,866,5311, 799, 0361, 033, 9483, 665, 076
972, 333247, 241
1, 358, 968307, 339457, 239
Tax
Total 35,557 262,318,756
$44
2,146
1,918
' Number of {returns j
529, 040
""6047696""""382,166"
325, 069264,946220,662219, 655220,391216, 752183, 790166, 633193,711
1, 216, 054750,116595,980
1,093,087858,444665,421529,096254, 886257, 041157, 777714, 553280,13866,451
308, 07327, 32037,895
342,024 !26,478 I
925,930 j1,589,394 '1,750,815
720,155336, 205789, 257
69,290522,876
3,936137,311
99, 54269,23048, 88538, 72628,97123, 99319, 49216,18313,86744, 94824,34714, 91916,4418,4724,9453,0901,9811, 4351,0012,339
75034820321611110338391212614
N e t income
$238, 306,09714, 206, 922
1, 432, 301, 6582, 251,126, 9594, 226, 249,0911,842,883,3541,119,444,0352. 692, 232, 341
304, 866,0812,344, 600,494
21, 586,983755, 014, 549641,142,431517,274,863415, 559, 761367,412, 942303, 694,112275,879, 982243, 335, 513218, 293,060200, 900,025773, 751, 845542, 507, 052407,615,063565, 631, 990377,433,415269,934, 757199,791,790147,977, 609121,361,73094,832,351
280, 656, 213127,882,393 j77,299,661 '55,401, 95875,471,81149,097,38362, 515,89732,591,31246,811,54319, 968, 57528,172,01520,480, 046
(2)
()36, 639, 702
11, 343, 779 7, 698,321 j 24,840,137, 364
Tax
$316, 602
" 18," 190," 038
16, 570,881
20, 804, 454
25,165,340
11, 983,85211,599,31011,331,49310,362,84410, 202,579
9,096,1398, 939, 2518,317,8107,889, 5377, 656, 035
33,400,47328, 566,46625,605,11842,877, 44235,118,19029,322,48424,686, 55120,345,19518,548, 60315, 975, 76455,719, 39029, 707, 63818, 795, 74213, 600,82319,401, 60612, 266,94616, 082, 5049,415, 9309, 734, 5533, 560, 0486,021,1594, 031,143
(2)()
12,441, 572
663, 651, 505
^ontaxable. Specific exemptions exceed net income.1 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
72 STATISTICS OF INCOME
TABLE 6.—Personal returns—Distribution of income, by sources and by States,for the United States
[Income returned for calendar year ended Dec. 31,1923]
States and Territories
AlabamaAlaska1
ArizonaArkansasCaliforniaColoradoConnecticutDelaware.District of Columbia..FloridaGeorgiaHawaiiIdaho.IllinoisIndianaIowa-
Number of Wages andreturns salaries Business
51,049 92,569,305 $29,526, 622
KansasKentuckyLouisianaMaine..MarylandMassachusetts...Michigan _MinnesotaMississippiMissouri...MontanaNebraskaNevada.New Hampshire.New Jersey.New MexicoNew YorkNorth Carolina..North DakotaOhio.OklahomaOregonPennsy lvan ia . . .Rhode I s l a n d . . .South Carolina..South Dakota . . .TennesseeTexasUtahVermontVirginiaWashingtonWest Virginia. . .WisconsinWyoming
Total 7,698,321 j 14,230,208,826
22,89935,788
517,10972,366
149,82019, 20275, 79649, 59171,34112, 42125,012
676,489178,831135,86486, 29179, 09167,44048,435
127, 770415,100350,072134,36027, 851
192, 28242,80970, 54510,46736,876
293, 50312, 202
., 221, 65468,19118, 054
463, 01770,18969,123
740,47866, 96528, 22521, 92869,081
200, 68330, 24221, 75277,451
136,05789, 263
194,05023, 246
36,654, 69359,990,026
892,845,254116, 647, 288211,350,42533,323,545
176,021, 60971,463,423
137, 936,16525, 711, 24436,131,392
1, 233. 065, 702314,395,805192, 695, 979127,879,028120, 005,853125, 013, 62670,420,304
212, 781,373804, 403,049572, 782,911209, 055,06848, 212,221
305, 780,85666, 841,837
112, 774,16614,181, 31157, 591,329
555, 894, 68520, 422,020
2, 858, 324,939118, 217,35227, 984, 937
925, 233, 750129,180,165111,895,844
1, 322, 522, 692126, 047, 96347, 558,42728, 631, 615
132, 911, 767296,133,12249, 083,47332, 945,365
147, 686, 787211,950,765154,306, 934360,180, 08434, 571, 353
13,315,03119,410, 768
333, 587,09541,494, 54087, 736,05810,816,44543,461,423
^30, 640,106t45,136,163
5,243, 20314,103,354
422, 249,458116,898, 220. 70,123, 797
53, 710, 64527, 662,18336, 931,04829,171,12376, 984, 755
250,918, 494236,684,46984,852,07618,456, 398
109, 838,41021, 781, 66049, 477,0087, 610, 493
22,071,897228, 948, 977
7,065,143690,841,14046. 028,4908', 931,175
263, 996, 45747, 205, 23040,355,783
489,073,06123, 985,19718,890,45516,107,36244, 899, 535
164, 970, 83620, 428, 69612, 905,17841, 230,00195,030, 55150,167, 97096,360,39015, 718,838
Partnerships
$15,341,821
3,149, 55914, 651, 631
123,336, 36110,854, 54418, 268, 4951,862,382
17, 646, 25310, 490, 41815, 800,8791, 690,8524,412,119
141,403, 59635,868,16421,848, 29919,107,82217,940, 77521,619,4686,079,400
31,113,42976, 740, 99157,063,16825, 590, 46812, 766, 43529, 718, 9425, 614,450
18, 386,4102, 766, 4155,453, 716
56,495, 8842, 229, 764
374,893, 66519, 236, 2604, 241, 951
80, 082, 07723, 570,13413,073,013
144,026, 5399,448,2667, 562, 5753,792,206
19,491,35059,496,8474,627,8654, 797,124
17, 640, 21623,179, 99115, 745, 73727, 088, 0824, 677,140
4,733,033,407 | 1,681,983,948
* Alaska included in the State of Washington.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 73
TABLE 6.—Personal returns—Distribution of income, by sources and by States,for the United States—Continued
States and Territories
AlabamaAlaska 2 _ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFlorida _..GeorgiaHawaii _Idaho _..IllinoisIndianaIowaKansas ._KentuckyLouisianaMaine _ _MarylandMassachusettsMichiganMinnesotaMississippi _Missouri. __Montana _Nebraska „__Nevada _New HampshireNew Jersey _New MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode Island..South CarolinaSouth Dakota..TennesseeTexasUtah . ._.VermontVirginiaWashingtonWest VirginiaWisconsin __Wyoming
Profitsfrom sales
of realestate,stocks,bonds,
etc.i
$4,087,341
Capitalnet gainfrom saleof assetsheld for
more thantwo years
$2,616,815
1,495, 5875,192, 919
113, 614, 5566, 535, 373
14, 637, 2191, 718, 34111,474,91813,131, 3475, 798, 6311, 662, 556844, 200
87, 248, 31311, 581, 58410, 793, 0966, 687, 2209, 054, 0036, 798, 8643,817,46614, 042, 76145,135, 28139, 709,1488, 038, 9382,057, 53315, 741, 3221, 406,3014, 547, 477
514, 2043,106. 29241, 908', 096
685, 263160, 591, 0568, 270, 965432, 732
33, 484, 2129,435,3103, 631,11978, 285,7125,140,4913, 768, 798744,932
6, 752, 59621, 462, 7191, 381, 2781,142, 0277, 653, 6054, 684,84611,886,63813,843, 2081,102, 466
120, 837886, 784
24, 802, 8153, 420, 0167, 517, 263
14, 8931, 502, 7382,821, 333933,140705, 621
41, 222, 7563, 044,8881, 977, 062179, 561
1, 431,1901, 301, 2971,841,0192, 833, 05712, 090,17813, 209, 4232, 392, 053654,470
3, 905, 592
1, 050,89935, 827292, 208
14, 857, 68877, 548
87,058, 5521,223, 086
8, 778, 7202, 420, 7881, 601, 99338,069,1451,084, 7233, 632, 538
886, 9333,193, 843
230, 4191, 227, 514960,835167, 577
2, 663, 2704,454,861
Rents androyalties
$15,180, 536
Interest andinvestment
income
$11,360,863
4, 832, 28911, 325, 733
175,194, 75015, 953, 09934, 072, 721
3, 294, 61220, 095, 26716, 796,122 |24,529,786 !2,478,077 j3,225,376 I
213,403,27837,145, 66244,179,40620,844,849 I18,504,393 !17, 450, 592 !6,476,828 I21,310,12456,200,940 |80,978,875 |27,965,276 j6,615,482 j
54, 304, 788 ;6, 923, 852 !
14,785,037 i1, 956, 525 |5,128,591 i
76, 332, 4262, 428,850
237, 635, 32418,142, 6412, 075, 628
112, 299,12429, 743, 71815, 750, 588
128,887, 9039, 603,4496,482, 7674, 392, 009
21,161, 34293, 470, 026
4,936, 5402, 543,357
20, 278, 65518,333, 95324,005, 23922, 385, 5064, 238,198
4, 665, 7009, 966,106
156,025,37620, 257,42058,423, 368
5,885, 96923, 377, 57223, 013, 58614, 700, 8161,812, 5984, 842, 894
223, 741, 25019, 315, 60360, 016,11511, 697, 50815, 601, 37616, 376, 99719, 249, 98037, 301, 201
101, 605, 66790,096,82244, 415, 229
6,472, 74747, 020, 885
8, 021, 30717, 364,106
1, 698, 2387, 241, 881
103, 043, 6182, 785, 670
484, 593, 6748, 753, 0094, 769, 677
51,114, 02612, 571, 85116, 608, 925
220, 277, 84520,925, 5578, 623,0545, 095, 755
13,825,43457, 972, 967
5, 768, 2475, 978,975
18, 259,10822, 545,13110,121, 99944,772, 8693,166,410
Intereston Gov-ernment
obligationsnot wholly
exemptfrom tax
Dividends
$232, 377 $11,338, 984
68, 096133,437 |
1, 622, 264353, 296
1, 236, 42997, 364557,150353, 530203, 83641, 88914, 701
3,957, 543775, 907226, 000205, 925670, 483364, 321212,331710,106
2, 501,1951,129, 255628,003 '72, 646
1, 667, 46663, 50374,07233, 002129,292 ,
1,393,232 ;14,370 j
11,395,884 !244,295 i18,323
2,726,404 I373,062 i398,151
5,374,728 |282,260 \80, 38936, 828371, 209543, 61438,341113,432616, 564255, 789943,979367,17617, 640
4,128,376
160, 517,19621,813, 243
105, 652,03712,858, 92930, 705, 28318, 664, 70123, 242,1329,069,0722, 005, 370
254, 805, 51140,179,00131, 313,10811, 358, 50634,402, 55321, 550, 76620, 765, 73248,853,361
242, 585, 963122, 627, 32749,377, 258
6, 404, 38879, 964, 4784, 569,323
11, 672,4221,060, 547
14, 537, 751130,915,337
1, 995, 373726, 644,14030, 083, 717
1, 988,321194,734,13519,094,03311, 055,802
332, 744, 51039,131,1808,301,2982,102, 265
23, 587, 30045, 308, 782
7, 247, 6499, 728, 921
29,454, 59723, 714,76234,085, 20547,939,335
2, 574,869
Total 866,760,860 305,393,768 1,816,280,109 J2,183,142,981 |43,941,095 13,126,503,482
1 Other than capital net gain from sale of assets held for more than 2 years,!2 Alaska included in the State of Washington.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
74 STATISTICS OF INCOME
TABLE 6.—Personal returns—Distribution of income, by sources and by States,for the United States—Continued
States and Territories
Alabama.Alaska 1
ArizonaArkansas-CaliforniaColorado -ConnecticutDelaware -District of Columbia _FloridaGeorgia - . .HawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaine..MarylandMassachusettsMichiganMinnesota..MississippiMissouriMontanaNebraskaNevada..New HampshireNew JerseyNew Mexico.New YorkNorth CarolinaNorth Dakota. _Ohio... _OklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtah . . .VermontVirginiaWashington..West VirginiaWisconsinWyoming.
Fiduciary
$1,964,949
217, 594524,379
16, 735,0471, 044,3147, 757, 464
707, 5226, 566, 2711,816, 5071, 221, 651
998, 053120,857
19,414,0421,505, 4972,327, 755
865,5781,547,3651,158,9891, 675,396
10, 698,02622,415,5224, 666,8263,477,431
497,5324,744, 285
95,415600,32593,595
760,58215,585, 290
244,11390,184,0791,075,897
160,55410,972, 753
1, 233,308854,047
75,891,3443,603,609
548, 63659,291
1,547,6064,047,342
191, 868693, 647
2, 803, 5791,200,0381,085,2543,304, 624
173, 679
Total income Contribu-tions Net income
$184,219,613 $21,364,998 | $3,790,225
Total 331,679,327
68, 647, 762130,130,416
1,998, 280, 714238,373,133546, 651,479
70, 580,002331,408,484189,191, 073269, 503,19949,413,16565, 700,263
2,640, 511,449580, 710,331435, 500,617252,536,642246,820,174248, 565, 968159, 709,579456, 628,193
1,614, 597, 2801,218,948, 224
455,791,800102,209,852712,687*024115,317,648230, 731, 922
29, 950,157116,313,539
1,225,375, 23337, 948,114
5, 722,162,453251, 275, 71250,603, 298
1,083,421,658274,827, 599215,225,265
2,835,153,479239, 252, 701105,448, 937
60,962,263265,435,072746,600,09893,934,37672,075,540
286,583,947401,063,403305,012,225620, 696,13566,240,593
29,318,927,803
8,476,66217,182, 669
262, 955,11734,174,36162,129,80212,075, 22440, 500,11729,146,80140, 633,899
5,364, 9786, 669, 554
324,082,11360,579, 75964,359,07033,207, 65326, 549,31831,039,30914,327,96547, 629, 501174, 573, 722156,368,86174,329,88616,308,49392,973,92415,058,50631,790,6494,085,1449, 864,448
152, 802,8574,922,079
1,049,909,91236, 502, 9356,915,898
191,316,57645,388,25823,000, 263
301, 205,52919,954,90315,424,7399,923,68133,337,671121,264,89012,437,6015,935,88335,443,26445,114,31139,390,38965,758,1678,279, 217
3,942,031, 526
$159,064,390
644, 6263,154,11337,422, 7943, 626,04810, 716, 9581,318, 0936, 286,1333, 544,0125, 980,9561, 218, 937637,376
43,469,2149, 623, 5007,899,2163, 982,4515,854,9773, 724,2092,417,4057, 739,10827,007, 56420,646,2779,085,1322,407,35014,437,5801,003,1953,788, 711153,402
1,596,96921,831,199
358,425106,937,6438,134,159713,404
34,408,5158,146,1642,370,98955,196,4794,548,1962,992,843867,721
6,003,45311,840,3081,553,4691,339,6488,553, 7383,964,0335,278,6347,898,040585,322
536, 758,913
59, 526,474109, 793,634
1,697, 902,803200, 572, 724473, 804, 71957,186,685284, 622, 234156, 500, 260222, 888, 34442,829, 25058,393,333
2,272,960,122510, 507,072363, 242,331215,346,538214,415, 879213,802,450142,964,209401,259, 584
1,413,015,9941,041,933,086372,376, 78283,494,009605,275, 52099,255,947195,152,56225,711,611104,852,122
1,050,741,17732, 667, 610
4,565,314, 898206,638,61842,973, 996
1,457,696,567221,293,177189,854,013
2,478,751,471214,749,60287,031,35550,170,861226,033,948613,494,90079,943,30664,800,009242,586,945351,985,059260,343, 202547,039,92857,376,054
24,840,137,364
i Alaska included in the State of Washington.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 75
TABLE 7.—Personal returns—Distribution of income, hy sources andclasses, for the United States
[Income returned for the calendar year ended Dec. 31, 1923]
Income class
U n d e r $1,000 1 —U n d e r $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000 .__$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 *-$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000. -_$7,000 to $8,000$8,000 to $9,000...$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $3C0,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000—.$1,000,000 to $1,500,000..$1,500,000 to $2,000,000_$2,000,000 to $3,000,000..$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped 3
Total.
Number | W a g e s a n d
returns ! s a l a r i e sBusiness \ Partnerships
342,02426,478
925,9301, 589, 3941,750,815
720,155336, 205789, 257
69,290522,876
3,936137, 311
99, 54269, 230 !
48,885 '38,72628, 97123,99319, 49216.18313, 86744,94824, 34714,91916,4418,4724,9453,0901,9811,4351,0012,339
75034820321611110338391212614
$179,787,9561,641, 358
1,170,182, 5731, 894, 659,8813,191,956,4891,174,983,881
726,977,0311,460,299,554
116,274,5461,146,478, 326
3,043,825418, 644,175338, 262, 514259, 329, 217198,750,015192, 280,624141,161,769128, 681.076103,760,90593,049,15883,139,195
306,013,552193, 282, 611134, 946, 666173,929,812101, 426.03167,128,83145,520, 55532,873,77725, 524, 55719,580,00349,185,24219, 502, 8528,657,8605, 503,0488,917,0953, 850,1304,750, 5111, 851,1492,687,941
239,6351, 2.58, 458
27, 726(3)
206,716
$110,629,4381,312,046
442,123, 360169,071,553778, 813,842351,002, 377309,479,704751, 675,948
63, 488,994685,696,116
1, 666, 263158,929,064120,082,04690,014,88469,105, 629
.64,388.83244,679, 57041, 417,93933,008, 53728, 800,46627, 277,257
101, 238,14165,981, 89746, 236,34556,169,75734,612,06221,308, 34215,008,7129,591,9958, 521,4107,613,132
13,135, 2295,072, 5512, 944,0572,360,9203,002.2301, 397,1612,019,403
966, 6343,090,925
18, 82779,812
7,698,321 14,230,208,826 j 4,733,033,407
$16, 340,943287,952
59, 379, 30247,025,414
130,797,59778, 735,83149,786, 283
167,242, 42910,764,616
192,933, 219497,969
69,247,43258, 521,47051,271,15943,818,17237,026,12231,211,55527,033,68829,702, 23424,764,45922,382,70593,811,06968,704, 95753,462,64473,856,17050, 741. 52335,623,94325,876,93117,950,67816,336, 54012,473,40938,528,18614,216,91810,236,3854,845,8866,365,2803,811,2034,110,6931,149,139
205,839427, 399161, 599317,006
(3)
1,681,983,948
1 Nontaxable. Specific exemption exceeds net income.3 Classes grouped to conceal net income and identity of taxpayers.
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76 STATISTICS OF INCOME
TABLE 7.—Personal returns—Distribution of income, by sources and by incomeclasses, for the United States—Continued
Income class
Profitsfrom salesof real es-
tate, stocks,bonds,
etc2
Under $1,000 i $9,393,628Under $1,000 897,195$1,000 to $2,000 i 20,321, 356$1,000 to $2,000 17,263,048$2,000 to $3,000 i 58,134, 489$2,000 to $3,000 66,845,920$3,000 to $4,000 i 25, 082,126$3,000 to $4,000 - 88, 492, 661$4,000 to $5,000 i 9, 606, 203$4,000 to $5,000 J108, 235, 634$5,000 to $6,000 1 I 608, 636$5,000 to $6,000 | 35,223.893$6,000 to $7,000 34, 733, 868$7,000 to $8,000 I 27,808,946$8,000 to $9,000 ; 24, 405, 485$9,000 to $10,000 21,343,062$10,000 to $11,000 _- . 18,571,690$11,000 to $12,000 ! 16, 550,025$12,000 to $13,000 ! 15, 831, 242$13,000 to $14,000 ; 15,925, 599$14,000 to $15,000 18,786,496$15,000 to $20,000 1 59,935,402$20,000 to $25,000 | 40, 832. 582$25,000 to $30,000 1 28,562,918
Capitalnet gain
from salesof assetsheld for
more thantwo years
$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000 . -$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000- —$2,000,000 to $3,000,000—.$3,000,000 to $4,000,000$4,000,000 to $5,000,000—-$5,000,000 and overClasses grouped 3__
37, 218, 492IS, 684,36711,814,3856, 833,7944, 478,8013,979,8263,858, 5157, 410,7392, 825, 5561,032,9671,433,8391, 283, 908475,000
1, 579, 453113, 293189, 56718,840137,414
Total 866,760,860 305,393,768
$9, 451,14612,885,15315,877,15213,801, 56411,124,35811, 587,0729, 433,92435,180,60519, 221, 47316, 517, 50914, 480, 40918,531,85415,727, 30020, 510,7608, 571,98926, 712, 01412, 952,93915, 859,35312, 738,155
(3)()
4,229,039
Rents androyalties
Interest andinvestmentincome
4,712,408146,724, 232132,617,126255, 487,879178,819, 20367,401, 317248, 222, 35821, 393,745191, 024, 7961,077, 282
57, 563, 50147,343, 52838, 643, 70529,146,40721,940, 64917,931,98419, 403, 59513,997,13313,191, 29812,181,86350,414, 54332,458,88128,429,36428,864,65720,019,11812,706,9289,216,9406,599,9035, 556, 4923,733,75613, 400,0274, 496, 6662,911,3641, 690,7602,046,9381,882, 3143,466, 372400,070272,792322,16255,63149,017(3)()73,137
$51, 415, 9377,422,040
111, 929, 860168,680,081188, 218,102197, 530, 590
62, 035, 232261, 255,99729,125, 210
234,533, 7582, 418, 687
69,913, 36864, 693,29851,751,96441, 242,86239, 293,48731, 304, 41829,805,43726,782, 49722,578,19721, 456,79487,469,96760, 266,44746,394,60063,925, 49841, 441,44030,172,92422, 907, 47714,602,36611,160,22410, 302,16127,941, 23913, 694, 4467,089,7744, 599,4396, 563, 6814, 588,2805, 299,5482, 520,3372,784, 346
957,1781, 634, 5781,066,854
(3)()
2,372, 361
1,816,280,109 '2,183,142,981
Interest onGovern-
ment obli-gations not
whollyexempt
from tax
$917,325143,805
1,545,647575.820
1,808,193725,282
2,346,0371, 484.0611,429,8942, 268,903
306,819800, 418
1,164,0561,008,1501,018,7741,035,783
744,385748,765734,987704,407714, 809
2,715,2122, 407,4371,962,6792,883, 6142,315,0181, 265,0931,275, 218
847,359737,728619, 069
1, 276,425723, 431341,771357,728391,561452, 342417,714141,068175,09747,256
130,37470,980(3)(3)
159, 601
Dividends
$24, 232,0883, 220,295
63, 331,50024,853,18398,188, 65548, 697,049
105, 364, 86680,175, 407
120, 857,029114,948, 672
19,160,75346,702, 69077,620,92270,276, 26067,199,67665,089, 00760,806,87357,851, 40954,537,74052,062,25049,703,885
213, 488,153173,603,801141,090,392219,865,142159,988,152121,345,857
93, 286,79576,197,18760,161, 44147,560,515
153,793,99172, 527,55441,332,98331, 560,85043,663, 45528,528,74234,152,75624,088,48317,416,5037,960,860
15,768,4248, 513,052
(3)35,728,185
43,941,095 3,126, 503,482
1 Nontaxable. Specific exemption exceeds net income.2 Other than capital net gain from sale of assets held for more than two years.3 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OE INCOME 77
TABLE 7.—Personal returns—Distribution of income, by sources and by incomeclasses, for the United States—Continued
Income class Fiduciary j Total income Generaldeductions
Contribu- Net income
Under $1,000 *Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i _$4,000 to $5,000$5,000 to $6,000 i$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 i$40,000 to $50,000. !$50,000 to $60,000. |$60,000 to S70,000. __|$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. _ J$250,000 to $300,000 J$300,000 to $-400,000.$400,000 to $500,000 f$500,000 to $750,000 i$750,000 to $1,000,000.. i$1,000,000 to $1,500,000 :
$1,500,000 to $2,000,000 i$2,000,000 to $3,000,000 j$3,000,000 to $4,000,000 !$4,000,000 to $5,000,000 1$5,000,000 and over iClasses grouped 3 . I
|-To ta l . !
$2, 564,980 i643,323
4, 672, 582 !12,873,024 !8, 273, 52216, 645, 856 I3,787,716 !22,135, 861 !2,540,257 i
20,877,511 i223,134 i
9,645,892 i10, 594,172 !11,532,538 !12,547,311 I13,449,476 j10,061,412 !6,350,183 I7,373,604 !6,358,487 I6,245,694 I21,523,978 I17,429,045 '13, 345,12717,078, 52211,185,1709, 368, 8187,104,8125, 657, 2824, 582, 2792,470,0609,190,446f), 027, 4563,441,0531,175, 2673,010, 7242, 366,1312, 367, 6603,122,002
48,722 |156,489 !
1, 561, 9822,858
(3)
66,900
$463, 670, 56320, 280, 425
2,020,210,4122, 467,619,1304, 711, 678, 7682,113,986,9891, 352, 260^ 3123, 080, 984, 276' 375, 480, 494
2, 696, 996, 93529,003,368
866, 670,433753, 015,874601, 636,823487, 234,331445, 847, 042356,473,656327,842,117285, 728,879257,434,321241,888,698936, 610, 017654,967,658494,430, 735683, 242,810453.298, 040326, 612, 273240,832, 798179,923, 706148,147, 569117, 644, 544349,042,129158, 308, 90394, 505, 72368, 008,14693, 776, 72663, 078, 6C378, 674,87042,924,16453, 583, 74623,082, 75836,586, 64022, 865,460(3)(3) ,
42,835,939
$213,122, 5165, 584,085
563, 427,841171, 537, 628433, 716,448236, 348, 226214,057.293336,147, 34863,849, 480
303,193,6296, 728, 572
94, 009, 61296,135,09672, 787, 54161, 461, 78868,226,10445, 284,15145, 431, 66236, 735,73434,150,32336, 054,380143,524,57298, 587, 53576,178, 700
101,818,12064, 747, 79647, 888, 22034,017,51526, 290, 79122, 227,20919,227,84256,448,17124, 663,47313,919,4529,417,108
14, 216,60411,931,22811, 752,7168, 856,4844,827, 5852, 539, 6667,138,2431, 568,624(3)(3)2,254,415
$12, 241,950489, 418
24, 480,91344,954, 54351,713, 22934,755,409 I18,758,984 I52,604,587 I6,764,933 i
49, 202,812687, 813
17,646,272 }15,738,347 '11, 574,41910,212,78210, 207, 9967,495, 3936, 530,4735, 657,6324, 990, 9384,934,29319, 333, 60013,873,07110,636,97215, 792, 70011,116,8298,789, 29(57,023,4935, 655,3064, 558,6303,584,351 !11,937,745 |5, 763, 037 ;3,286,610 j3,189,080 j4,088,311 i2,049,992 I4,406,257 !1,476,368 i1,944,618 !574,517
1,276,382 i816,790 !
3,941,822 j
$238, 306,09714, 206,922
1,432, 301,6582, 251,126, 9594, 226, 249,0911,842, 883, 3541,119, 444, 0352, 692, 232, 341
304,866-0812, 344, 600; 494
21,586,983755,014, 549641,142,431517,274,863415, 559, 761367,412,942303,694,112275,879,982243,335, 513218,293,060200,900,025773,751.845542, 507,052407,615,063565,631,990377,433,415269,934,757199,791,790147,977,609121,361, 73094,832,351
280,656, 213127, 882, 393
77, 299, 66155,401, 95875, 471, 81149, 097, 38362, 515, 89732, 591, 31246, 811, 543
019, 968, 57528,172,01520,480, 046(3)()
36, 639,702
331,679,327 29,318,927,803 i 3,942,031,526 ! 530,758.913 \ 24,840,137,364
1 Nontaxable. Specific exemption exceeds net income.3 Classes grouped to conceal net income and identity of taxpayers.
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TABLE S.—Corporation returns—Distribution by States for the United States
(Income returned for the calendar year ended Dec. 31,1923)
States and Terri-
tories
Alabama _ ~_Alaska.. - .ArizonaArkansas . .„_.CaliforniaColorado..Connecticut . _ .DelawareDistrict of ColumbiaFloridaGeorgia.HawaiiIdaho..Illinois.IndianaIowaKansasKentuckyLouisiana-..Maine.MarylandMassachusettsMichigan..- __.MinnesotaMississippiMissouriMontana __.NebraskaNevadaNew Hampshi re— -New JerseyNew MexicoNew YorkNorth CarolinaNorth Dakota .OhioOklahoma .... - ...Oregon .PennsylvaniaRhode Island...South Carolina. . ._8011th DakotaTennessee.- _TexasUtahVermontVirginia . . . .WashingtonWest Virginia.Wisconsin _ _Wyoming.. .
G r a n d t o t a lUnited States. _
Totalnumberof cor-pora-tions
3,595138
1,5622, 612
18,3866,3445,4921,1161, 5754,3534,963
586],951
25, 24210, 3999,0254, 9285, 1535, 1093, 2974, 783
J 5, 86112,17410, 5681, 805
14,5623,8654, 858J, ICC1, 121
13,062i 953
09, 8035, 9872, U;JS
i 22,0975, 7095, 301
22, 050^ 353
! 4,171| 2,8561 4,860! 10,227
3 045! 1,038! 5,9571 9,786| 5,062! 32,797j 1,636
398, 933
Num-ber
2,34868
5481, 6699,8342, 6363, 373
588923
2,4663,094
364840
15, 9416,7215,4772,9873, 3812, 8412, 0012, 8109,4867, 2945, 795],2539, 0181,4242, 857
337750
8, 120424
40, 8483, 8101,334
13, 758i 2,615
2, 592! 13,478
1,441S 2,3681 J, 536! 3,084| (i, 273
1,468
! 3,7114,8843,0887,881
747
233,339
Percent
65.3149.2835.08 i63.90 :53. 4941.5561.4252.69 158. 6056. 6562. 3462.1143. 0563.1564. 6360. 68GO. GO65. 6155. 6160. 6958. 7559. 8159. 9154.8469. 4261. 9336. 8458. 8129. 1566. 9002. 1744. 495X. 4763. 6445. 4162. 2645. 8048. 9059. 4961.2456. 7753. 7803. 4601. 3448. 2172.7462.3049.9161. 0061. 5845. 66
58.49
Gross income
$519, 585, 677S, 053, 560
103, 791, 752280,130, 745
4,244, 895,727686, 561, 409
1,375,832,546410,811,438291,511,757396, 312, 076844, 710, 364170, 396, 163122,961,802
10,424,571,6141,722,765,336
951,617,643824, 8b3, 400861, 905, 479764, 338. 992457, 728, 612
1,080,953,3745, 490, 963, 2905,427,780, 5281, 979, 586,084
220, 515, 0093,147, 538, 670
130, 684, 749513,943,40447, 703, 588
169,251,2703, 475, 688, 544
60, 886, 89822, 735, 983, 853
1, 117, 157,O(.)O92, 595, 930
6, 559, 042, 094441,084, 5J !.529, 547, 000
9,980, 135, 635777,904,6054i9, 033, 370121,094,621838, 832, 402
1, 713, 929, 300. 257, 083, 836e 148,991,2481 770,843,8381, 045,114, 870
719,198,8811, 917,244, 849
63,199,113
97, 457, 479, 446
Corporations reporting net income
Deductions
$473, 624,3307,116,487
94, 834, 557257, 757, 970
3, 874, 925, 493626, 070, 607
1, 254, 897, 652368, 878,137247, 028, 654360, 913, 548780,958, 877142, 689, 581112,630,918
9, ()71, 921, 9711, 586, 352, 241
i 894, 180, 535737, 797, 474789, 323, 191695, 994, 200413, 293, 032981,627,029
5,028,484,5984, 906, 755, 6921. 862, 874, 797
203,371,4842, 920, 215, 314
121,869,309488,923,580
45,144,994156,578, 108
3, 20i, 791,06857,912,062
20, 579, 053, 9581,009, 226, 511
89, 3 18,0856,021,040,057
414,296,431494, 128,205
9, 077, 656, 98S707, 475, 8023HI, 965, 893146,872,012784,510,772
1,011,127,530234, 566, 302136, 827, 791676, 343, 723961, 377, 382
i 645, 720, 9971, 767, 027, 219
57, 876, 396
; 89,135, 950, 312
Net income
$45,961,341937, 073
8, 957,19522,372,775
309,970, 23460, 490, 802
120,934,89441, 933, 30144,483,103
• 35, 398, 52863,751,48727, 706, 58210, 330, 884
1 752, t;49, 643136,413,09557,437,10887, 085, 926
• 72 []$•) 288
f>8, 344, 72344, 434, 98099, 326, 345
462,478,692; 521, 024, 836
116,711,287! 17,143, 525! 227, 323, 356I 8, 815, 440
25,019,8242, 558, 594
12, 673, 162i 273, 897, 476
2, 974, 836: 2. 15(», 929, 895
i«)7, 931,4793,477,845
• 538, 602, ();{'/I 26,788, o r ;
35, 418. 795I 902,478,647
70,428,803i .'M, 067, 477
4, 222, 57954, 321, 630
| 102,801,770i 22, 517, 474! 12,163, 457I 94,500,115j 83, 737, 48Si 73, 477, 884j 150, 217, 630
5 ''22 717
1j 8,321, 529,13 i
Prior yearloss deduc-tion from
net incomfor net tax-able income
$4,938,06095, 010
3, 472, 2761,340,210
14, 299, 43313, 080, 62512, 606, 9239,451,418
613, 0381, 549, 3304,165, 5342, 975, 4731, 606, 668
70, 023, 7527, 435, 9384, 282, 952
752, 5943, 138,0354,712,7721, 738, 6535, 877, 504
27, 812, 28821, 584, 63810, 014, 0901, 628, 762
10,118, 872822, 063
1,285,337317,473528, 472
14, 514,238327, G42
137,061, 1333, 045, 903
229,31975,487,9172, 268, Sfi43.418,47!
54, 173,3573, 183, 744'J, 584, MO
234,8903, 828, 0045, 801, 7366, 246,1191,137,7912, 914, 9276, 365, 6132, 719,108
10,227,471268, 042
578, 307, 088
Income tax
$4,756,72497,023
629, 8392, 360, 633
43,033, 2096, 182, 816
13,182, 8363, 976, 2825, 360, 8893,821,4817, 023, 8583, 037, 316
965, 87482, 678, 90715, 083, 5195, 842, 916
10,270,5668,139, 7107, 543, 8854, 983, 800
11,349,05953,151, 34360, 729,13712, 604, 260
1,721,12025, 782,472
876, 050, 2, 555, 243i 225, 107| 1,404,078I 31,254,966! 209,960! 248,108,254! 12, 502, (113i 215,9391 57, 442, 9241 2, 700, 605
3, 630. 726104, 619,295
S, 213, 7S83, 369, 77!
296, 6185, 900, 220
11,038,4031, 833,4881,261, 188
10,835,1108,999,4128, 344, 075
16,386,929512, 562
937,106, 798
Dividends
Cash
$14,941,037399,344
2, 941, 84812, 532, 809
178, 877,43236, 643, 96563, 686, 36338, 180, 56610,901,64010, 893, 60324,110,95215,243,6024, 305, 720
340,611,30762,106, 70228,004, 84246, 927, 20531, 415, 66837, 313, 91621,881,89231,807,461
220, 464,149165, 045, 05257, 802, 2737,001,955
95, 334, 814S 6,138, 357
12, 725, 2401,245,6755,939,548
103, 326, 7251,709,355
1,098,909,43242, 805, 274
I 1, 644, 069253, 669, 547
19,425,21816,577,452
370, 121,42530, 987, 73S12, 758, 706
! 2,090,04223,917,66451,192,84510, 599, 2375,122,128
42, 525, 09338, 035, 28241, 515, 57959, 657,4042, 543, 764
3,820, 619,642
Stock
$3,018, 540120,000659, 610
1,094, 98854, 271, 2912, 647, 3588, 585, 5531, 083, 258
992,9819, 329, 8649, 752, 727
275, 024355,126
46, 583,19625,185, 3948,041,1281,160,315
50,049,3404, 587, 3578, 040, 4638, 598,168
56, 858, 74250,018, 21312, 882,4591,055, 542
23, 548,151101, 274
2,545,01859, 786
596, 000i 9, 336,014
162,852149,457,052
9,541,801169,568
38,581,0873, 507, 2353, 804, 898
90,975, 1599, 106,2 L83, 205, 964
190,3810, 140, 620
11,444,4641, 738, 5761, 326, 2246, 599,432
10,063, 4547, 744,928
21, 512, 349461,960
787,167,102
Num-ber
1,24770
1,014943
8,5523,7082,119
528652
1, 8871,869
2221,1119,3013,6783,5481,9411,7722, 2681,2961, 9736, 3754,8804,773
5525, 5442, 4412,001
819371
4, 942529
29,0152, 1771,6048, 3393, 0942, 7099, 178
9121,8031,3201, 7763, 9541, 577
2832,2464,9021,9744,916
889
165, 594
Percent
34.6950.7264. 9236.1046.5158.4538.5847.3141.4043.3437.6637.8856.9536.8535. 3739.3139. 4034. 3914. 3939.3141.2540.1940.0945.1630.5838.0763.1541.1970. 8553.1037. 8355. 5141.5336. 3654. 5937. 7454. 1951. 1040. 5138. 7643. 2340. 2236. 5438. 6651. 7927. 2637. 7050.0939.0038. 4254.34
41.51
Corporations reporting no net income
Gross income
$79, 568,0941,305, 579
30, 265, 58572, 264,030
1,046, 814,428175, 895, 200482, 077,605
48,161, 70448,092,31778, 608, 312
160, 496, 50318,018,65239,057, 882
2, 680, 948, 250324, 219,913222, 390, 726186,240,432133,990,263254, 596, 681133,219,190199,168, 269
1, 192,622,315468,049, 639465, 878, 265
48, 575. 559617, 221, 55460,978,797
183,346,42512,705,29528, 282, 367
605, 263,19213,781,881
5, 425, 969, 275141,622,90547,765,724
1,048,538,737340, 075, 520142,873,528
1,462,337,4161L6, 8(54, 73285,863,01839, 254, 897
205, 544, 529812,923,18965,310, 68621,678,086
277,472,020209, 548,948207,208,816314,715,621
28, 511,679
21,106,184, 230
Deductions
$86, 793, 7551, 522, 839
35, 817, 30779,477, 831
1,146, 811, 410201,309, 854519, 672,459
57, 248, 27453, 330, 05390,463, 759
177, 492, 96719, 494, 47244, 378,170
2, 817, 472, 923360, 239,016245, 433,161203, 773, 160147, 254, 905277,631,531143,539,20721.5, 470, 109
1,318,265,747538,097, 451501, 889,43453,365, 294
668,489, 54073,321,912
196, 550, 57615, 999, 24730, 798, 147
659, 009, 72216,675,920
5,963,424,812153, 277,93453, 113, 974
1,107,535,036394, 118,021157,344,091
1,599,113,017142,208,80193, 690, 97043,317,024
221,135,814881,384,461
73, 448, 33424, 661, 785
305,108, 083236,052, 001227, 225, 273352,320, 58234,168, 446
23,119,739,217
Deficit
$7, 225, 661217, 260
5,551,7227, 213, 801
99, 996, 98225,414, 65437, 594, 854
9, 086, 5705, 237, 736
11, 855, 44716,996,4641,475,8205, 320, 288
136,524,67336,019,10323, 042, 43517,532,72813,264,64223, 034, 85010,320,01716, 301, 840
125, 643, 43270,047, 81236,011,1694,789, 735
51, 267, 98612,343,11513,204,1513, 293, 9522, 515, 780
53, 746, 5302,894,045
537, 455, 53711, 655, 0295, 348, 250
US, 996, 29954, 042, 50114, 470, 503
136,776,20125, 344, 0697, 827, 9524, 062, 127
15,591,28568, 461, 2728,137, 6482,983, 699
27, 636, 06326, 503,05320, 016,45737, 604,9615,656, 767
2,013, 554,987
Dividends
Cash
$363,66815,750
196,038759, 603
25, 833,7165, 438,0257,556,4172, 575, 541
943,001985, 691
2, 677, 5331,113, 253
442, 74912,029, 7864, 206, 8442, 711, 6965, 404,0601,825,0242, 919, 899
739,0242, 258, 354
14,838,57710, 397,0474, 976, 476
748, 94220,030, 802
880, 7631,176,356
156, 387400, 695
11,847,869125, :il9
100, 666,060J, 131,735
291,90924, 159, 36710,575,5751,548,385
23,778, 6855,148, 1551,568,246
383, 2441,949,905
10, 643, 4131, 214, 828
230, 6581, 662, 9332, 831, 6743, 502, 0843, 761, 886
874, 029
348, 498,036
Stock
$10,796
9Q 7OO10, 750
5,035, 7021, 044, 163
75, 740760,060
75,000389. 584
1, 074, 387
24, 359, 3981, 291, 349
686,993370, 707138,454709,761584, 300
10, 8041, 107,7506, 858, 8082,887,281
4, 950, 34710, 627
288 83(1
220,867959,131
14,415,260219,840
25, 8093, 388, 7842, 192, 2061, 676, 383
23, 929, 110
"203, 31150, 5(>S
315,4892, 085, 896
165,100221,991398,145863,059
35,175
104,118,481
54441—25f (Face p. 77)
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States
[Income returned for the calendar year ended December 31, 1923]
SerialNo.
10
Industries
AGRICULTURE AND RELATED INDUSTRIESI. Farming:
Cotton farming _ _ _Grain farming ._Fruit farmingStock farmingAll other farming
Total farming..
II. Related industries:Logging _FishingIce harvestingAll other related industries..
I. Mining:Coi
Total related industries
Agriculture, n. p. d.,1 or combinations of I and II
Grand total agriculture and related industries..
MINING AND QUARRYING
oal mining _Metal mining—
IronCopperLead and zincGold, silver, and precious metals..All other mining.__
1213141516
1 Main business not precisely defined;
Totalnumberof cor-
porations
3044
1,219956
5,748
7,997
391174156617
1,338
25
9,360
3,872
97152137464254
Corporations reporting net income
Number
1310
358321
2,640
3,342
2129992
160
563
9
3,914
1,391
4424578276
Net income
$187,729223, 509
2,716,3862,617,525
65, 904, 914
71,650, 063
15,418,4471, 214, 675
611,8743, 286,460
20, 531,456
19, 687
92, 201, 206
133,256,431
8,183, 24922,813,98610, 718. 6525,533,1196,325,399
Prior yearloss deduc-tion from
net incomefor net tax-able income
$68,363
155,477956,194
6, 665,426
7, 845,460
1, 003, 748255,435
17, 609233, 953
1, 510, 745
29, 005
9,385, 210
10,012, 844
2, 775, 34615,871, 659
123, 348472, 224485,498
Income andprofits tax
$13,14727 192
260,947176, 627
7, 043, 476
7, 521, 389
1, 746, 805103, 54360,172
358, 508
2, 269, 028
326
9, 790, 743
15,430,433
673, 074866, 828
1, 319.863626, 587724,157
Corporations reportingno net income
Number
1734
861635
3,108
4,655
1797564
457
775
16
5,446
2,481
5312880
382178
Deficit
s$424,366 H509 946 gj
5,819,947 ft11.074.491 M23, 698,525 Ct
41, 527, 275 Q
2, 460,362 H714,529 5314,946 Q
4, 812,447 g
8, 302, 284 t=J
100, 774
49, 930, 333
55,898,667
5, 665,59210, 958, 0162,665,0449,925, 262
29,095, 987
CD
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
SerialNo.
26
TABLE 9.—Corporation returns—Distribution of incomes by industries jor the United States—Continued
Industries
MINING AND QUARRYING—continued
I. Mining—Continued.Nonmetal min ing -
Oil . . . ._ _._Gas_ .__ _Salt, mines and other sourcesAll other nonmetal mining ._All other mining concerns, n. p. d.,1 combinations and tributary
industries _
Total mining _
II. Quarrying:StoneClay, sand, gravelPrecious and semiprecious _All other quarrying, n. p. d.1
Total quarrying
Mining and quarrying combinations, but main business not given
Grand total mining and quarrying
MANUFACTURING
I. Food products, liquors, and tobacco:Bread, bakery products and retail saleMilling, flour, meal, feedCereal preparations, etcDairy products and condensed milk _Butter substitutes _Chocolate, confectionery, ice cream, etc.Coffee and spices _ _Fish canning and preserving
Totalnumberof cor-
porations
3,7428755249
7,678
16, 787
56488216197
1,659
63
Corporations reporting net income
Number
1,3351,512
1772,490
201,407
124249
1,0728231
111
1,248
4,218
329526
373
931
26
18, 509 5,175
83684382
1,77911
75977
126
Net income
$37,438,2851,058,2794,982,4991, 722, 342
20, 386,534
252,418, 775
11,560,77013, 656, #87
502, 3944, 791, 048
30, 510, 299
636, 574
Prior yearloss deduc-tion from
net incomefor net tax-able income
$2, 775, 5382,444
32, 230222, 544
2,168,181
34, 941, 856
491, 392533, 718
35, 26666, 063
1,126, 439
12, 324
283,565, 648
44,835, 38022,271, 22515, 053, 99237, 508,973
196, 23736,237, 708
4,330,3423,407,883
36,080, 619
449, 2281,183, 087
211,134402, 381
15,0311,933,027
59,996 I790,693 I
Income andprofits tax
$4,413,262116,546616,137173, 526
2, 201, 111
27,161,524
1, 333, 8561,566,179
58,194582, 946
3, 541,175
74, 340
30, 777,039
Corporations reportingno net income
Number
2,6705
24138
6,430
12,569
235356
13124
728
Deficit
$179,683, 60580, 390
612, 6192, 322,489
29, 929, 768
326, 837,439
2, 824,0182,818,115
103, 2521,013,453
6, 758,838
37 657,561
13,334 334,253,838
5,421,3112, 518, 9261, 843,0244, 401,082
21, 2374,185, 340522,158314,429
499669957119
64847123
3, 605, 3299, 407,813957, 320
3,200, 958113,412
7, 677,571544,221
2,157,423
00o
H iWHI—i
Om
3aogfed
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Fruit and vegetable canning and preserving, e t c . .Meat packing, etcPoultry and poultry products..Sugar making and refining, cane and beetIce manufacturing, etcSoft drinks, etcBreweries and distilleries, etcTobaccoAll other food products
Total food products, liquors, and tobacco..
II. Textile and textile products:Textile fabrics-
Cotton goods, etc _Woolen and worsted goods, etcSilk goods, etcFelt goods and products, except hatsLinen and flax, etcAll other textile fabricsFur goods and fur products, n. p. d.,1 etc
Total textile fabrics
Textile products, other than clothing-Carpets, rugs, mattings, etc...Cordage and twineArtificial leather, oilcloth, linoleum, etc
All other textile products other than clothing _
Total textile products other than clothing.
Clothing-Custom-made clothing, etcFactory-made clothing-
Men's clothing, suits, overcoatsWomen's clothing, suits, coats, skirtsHats and caps, etc . . . .CorsetsShirts, collars, cuffsHosiery and all knit goods
All other clothing
Total clothing
Total textiles and textile products
1,0035744
2401,4551,397469563
1,134
14,153
7454116804226
1,708419
4,031
1055441756
956
767
6331,723728118295
1,1841,336
6,784
11, 771
6104002
1371,075808209278634
8,666
5682933682914
1,141258
2,671
683828570
704
499
4231,01346669181762890
4,303
7,678
27,506,82358, 245,044
108,07668, 911, 89519,423,07714, 734, 5997, 428, 753
95, 208, 64051,515, 739
506, 924, 386
110, 649,10264, 788,15229,558, 5452, 743, 6812, 948, 724
143,419, 5384, 355,110
358,462, 852
33, 992,8415, 743, 8609, 938,34031, 331, 895
81, 006,936
5, 903, 659
19, 248, 3999, 244,1138, 761, 4732, 434, 7004, 565, 448
30, 311, 89543, 472, 826
123, 942, 513
563, 412, 301
1,537,44012,163,122
28, 329,810497,177381, 618676, 688314,313
3,386,481
52, 331, 226
6,431,9482,196, 7601, 956, 936
10,490
7,111,346331, 780
18,039,260
206, 6981, 598, 540489, 881
4, 052, 507
6, 347, 626
544, 928
2,156, 072622, 373
1, 080, 5455,477
465,2511,868, 0173, 436, 544
10,179, 207
34, 566, 093
3,163, 0435, 702, 975
13, 2605, 069, 7852,168,4951, 685, 419817, 229
11, 833, 9205, 964, 667
55, 646, 300
13,137, 9567,812,1053,438, 027
336, 937366, 790
16, 969, 801466, 766
42,528, 382
4, 219, 382513, 706
1, 203, 9133, 331, 517
9, 268, 518
597, 432
2,138, 813922, 933891, 635294,176484, 620
3, 456, 9874, 851, 596
13, 638,192
65, 435, 092
3931742
103380589260285500
5,487
1771183121312567161
1,360
371613186
252
268
21071026249114422446
2,481
4,093
5,663, 5236,894,178
11,5505, 285,3922,988,02711,171, 4998, 753, 7255, 696,11050,047,919
124,175, 970
6, 738,6094, 335, 2048, 552,132128,40794,839
14, 939,1971,111,837
35,900,225
568, 765260, 95392, 073
3, 722, 256
4, 644, 047
1, 093, 271
3, 010,9716, 823, 6302,307,9551, 083, 0561, 002, 6307, 243, 8438, 734,935
31,300, 291
71, 844, 563
mH
oin
oog
Main business not precisely defined.00
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States—Continuedto
SerialNo.
77
Industries
MANUFACTURING—ContinuedIII. Leather and leather products:
Boots, shoes, cut stock, and findingsGloves _Saddlery and harnessTrunks and valises . .Tanning, graining, and finishing leather . .All other leather and leather products __.
Total leather and leather products
IV. Rubber and rubber goods; also celluloid, ivory, shell, and boneBoots, shoes, and garmentsBelting, hose, and tires... _ _. _Celluloid, ivory, shell, and boneAll other rubber goods
Total rubber and rubber goods
V. Lumber and wood products:Saw and planing mill products, etcFurniture, all classes _Carriage and wagon bodies and parts, etcAll other lumber and wood products -
Total lumber and wood products __
VI. Paper, pulp, and products:All paper, pulp, paper products, etc
VII. Printing and publishing:General printing and publishing, etcPaper manufacturing and printing, n. p. d.1..Special processes and tributary industries, etc..
Total printing and publishing
Totalnumberof cor-
porations
1,199408290
209683
2,303
2514790
345
607
3,7111,497
232,151
7,382
1,815
7,842216
1,165
9,223
Corporations reporting net income
Number
670275554
102413
1,321
122963
169
273
2,6151,140
171,478
5,250
1,240
5,227143813
6,183
Net income
$50, 012,911758, 270996, 307733,794
4,100, 67415, 786, 381
72,388,337
811,17312, 602, 0984, 940, 350
27, 570, 745
45,924, 366
209, 557, 60046, 859,321
434, 61142,198,425
299, 049, 957
109,909,197
147,930,4844, 740, 661
13, 275, 960
165, 947,105
Prior yearloss deduc-tion from
net incomefor net tax-able income
$1, 524, 966263, 414164, 856123, 687953,750
1, 807,134
4, 837, 807
6,56010, 348,483
602, 55312, 491, 407
23, 449, 003
18, 244, 5972, 247, 336
6565, 009, 644
25, 502, 233
14, 346, 813
2, 255, 80190, 683
987,379
3,333, 863
Income andprofits tax
$5,947, 48457, 88095,31869,727
381, 8751, 695, 388
8, 247, 672
99, 616279, 572532, 637
1, 927,850
2, 839, 675
23, 518, 7305, 438, 502
50, 9754, 449, 008
33, 457, 215
12, 232, 699
17, 435, 782551, 360
1, 441, 808
19, 428, 950
Corporations reportingno net income
Number
529132736
107270
982
1311827
176
334
1,096357
6673
2,132
575
2,61573
352
3,040
Deficit
$16, 403, 319 Ui146,068 H266,984 >188,814 £
7, 901, 024 w11, 220, 283 H
36,126, 492 $
116,849 %12, 458, 536
156,853 S8,830,744 £
21, 562, 982 ^
18, 528, 7084, 733, 614
73, 5449, 250, 794
32, 586, 660
14,931, 923
21, 000, 557402, 014
2, 224, 713
23, 627, 284
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
97
99100101
102103104
106
VIII. Chemicals and allied substances:Chemicals proper, acids and other compounds, etc.Paints and varnishes, etc _Oils, vegetable and animal, etc _Petroleum and mineral oil refining and products _. _
Fertilizers ..All other chemicals and allied substances..
Total chemicals and allied substances.
IX. Stone, clay, and glass products:Stone-
Cut building stone, crushed stone, etcClay and earth products-
Brick, tile, terra cotta, fire brick, etcGlass and glass products—
Glass manufacture, plate or window glass, etcCombinations stone, clay, and glass manufacture
Total stone, clay, and glass products
X. Metal manufacture:Metal products of iron and steel, or iron and steel and other metals—
Smelting from the ore, crude or refined metal production, etc. . .General or stock products or forms made in foundries or rolling
mills, etc -.Agricultural machinery, steam appliances, construction machinery,
e t c . - - -Metal-working and paper-making machinery, heavy ordnance,
rolling stock, safes, vaults, etcGeneral electric machinery, stationary and marine engines, refrigera-
ting machinery, etc -_.Motor vehicles, auto and truck bodies, and spare partsBoot and shoe machinery, typewriters, and calculating machines,
gas and electrical fixtures, etc -Metal furniture, ornamental ironwork, sewing machines, etcFirearms, hardware, cutlery, hand and machine tools, gauges, etc._.
All other metal productsMetal products, not iron or steel-
Base metals, smelting, and refining, etcAirplanes, complete or parts _ -Precious metals, smelting, refining, etc - —
Total metal manufacture..
XI. All other manufacturing concerns:All other manufacutring, n. p. d.,1 etc.
1,006692412542164229
3,272
6,317
56244
4,201
93
2,548
1,597
607975
780261834
6,130
84835763
Grand total manufacturing..1 Main business not precisely defined.
11,187 I
570477153213
84119
1,856
3,472
1,385
1,125
34030
2,880
44
1,799
1,041
535
344431
431184499
3,809
54115
495
46, 802, 29133, 229, 767
5, 916, 963146,140, 308
4,678, 2122, 483, 933
180, 332,172
419, 583, 646
93, 785,185
63, 781,185
28, 257,1132, 020, 459
187,843, 942
8, 569,906
373, 317,863
116, 028,172
130,261, 974
25, 200, 710351, 750,889
40,656, 32128,615,91548, 652, 395
220,440,962
70,166, 854327,162
13, 506, 766
16,240 10,168 1,427,495,889
6, 664 | 473,420, 323 23, 207,
10, 918, 2421, 312, 290
777,1541, 483, 614
38,7061,129,1036, 581, 639
22, 240,748
7,172, 720
3, 308, 468
640, 77861, 646
11,183, 612
3, 545,870
40, 653, 601
19, 628, 278
10, 239,966
1, 559, 76412,193,802
1, 579, 315456,074
3,180,81136,827,359
5, 560, 51245,815
731, 736
136, 202,903
85,199 i 53, 795 | 4, 271,899, 449 ! 351,201,
4, 424,1103, 925, 985
619,18518,151, 530
572, 616210, 524
21, 522, 423
49,426, 373
10,990,836
7, 475, 451
3, 406, 407240,747
436215259329
80110
1,416
2,845
541
544
22214
22,113, 441
664,132
41, 703,392
11,907,161
14,993, 228
2,913, 56842,410,225
4,832,4353,490,6165,574, 484
22,661,080
8,056, 63833,122
1, 530, 635
1,321
160, 770, 716
55, 265,523
484,863, 656
49
749
556
234
263544
34977
3352,321
30720
6,072
4,523
31,404
9, 875, 6192, 933, 6159, 347, 350
33, 421, 806979,246
13, 643,14023, 957, 020
94,157,796
3, 531, 686
6,133, 653
4, 637,37671, 660
14,374,375
4, 587, 570
26, 756, 241
21,314,400
5, 690, 774
5,910,44055,360,939
8,156,7681,177,1345, 739, 526
35,308,957
5,205,426508,816
2, 363, 585
178, 080, 576
89, 543, 060
701,011,681
WH
HhHGOHy—i
ocfed
ioo
ooCO
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
SerialNo.
106107108109110111
112113
114115116
117118119120
121122123124
TABLE 9—Corporation returns—Distribution of incomes by
'•
Industries
CONSTRUCTION
Excavation and construction under or upon the ground (not buildings), etcJetty, dam, dry dock, wharf, bulkhead, etcRailroad construction, pure or combined .Shipbuilding, pure or combinedBuildings and structures above ground, etcEquipping and installing machinery and equipment as elevators, carrier
systems, etcWrecking, razing, or moving (not marine) .All other construction and contractors, n. p. d.1 _
Grand total construction __ _
TRANSPORTATION AND OTHER PUBLIC UTILITIES
I. Rail transportation:Steam railroadsElectric railroads . _All other railroads, n. p. d.,1 etc __ __.
Total rail transportation __
II. Water transportation:Ocean lines, transoceanic and coastalLake, sound, bay, and river lines ___Marine salvage and wreckingAll other water transportation, n. p. d.,1 etc...
Total water transportation
III. Local transportation, cartage, and storage:Cartage and storage or warehouse and packing for transportationCab, livery, taxicab, jitney bus companies, and garages .Special food storage and packers for transportation, etc _All other local transportation, n. p. d.,1
Total local transportation, cartage, and storage
Totalnumberof cor-
porations
1,315157
55281
4,508
2,52595
3,615
12, 551
642396605
1,643
65157
151,587
1,824
3,4382,205
718363
6,724
industries for the United States—Continued
Corporations reporting net income
Number
7859133
126. 3, 080
1,76164
2,211
8,151
336175402
913
18104
8907
1,037
2,3471,345
508232
4,432
Net income
$16,961,9264, 614, 0611,941,4494, 646, 584
33, 678, 378
9,871,289367, 815
39,922,412
112,003,914
525, 172, 26330, 598, 87882,362, 730
638,133, 871
1, 901, 55013, 685, 539
1, 056,41524, 785, 438
41, 428,942
18,825, 88412,863,83812,123,912
1, 772, 352
45, 585,986
Prior yearloss deduc-tion from
net incomefor net tax-able income
$882,962152, 408223, 628
1,381,0032,193, 459
9,842,84319,101
4, 324, 525
19, 019,929
25, 076, 255333, 279293, 261
25, 702, 795
57,440536,952
1, 368,840
1,963, 232
385, 426250,935229, 230
47, 009
912, 600
Income andprofits tax
$1,888, 895540,928219,419402, 441
3, 405, 044
828, 21133,790
4,120,105
11,438, 833
62,278, 7733, 762, 431
10, 216, 702
76, 257,906
229, 0401, 603,981
131, 0302, 795, 555
4, 759, 606
1,932, 7371, 371,3451, 418, 577
177, 576
4,900, 235
Corporations reportingno net income
Number
5306622
1551,428
76431
1,404
4,400
306221203
730
4753
680
787
1,091860210131
2,292
Deficit
$7,135,3111,693,925
150, 2424,426,9359, 550,913
4, 480,429131,182
15, 239,607
42,808,544
36,831, 74819, 668,845
5, 512,350
62, 012,943
8, 520,163957,981211,056
21,486, 224
31,175,424
6, 225,9513,406,8791,154,703
298,202
11, 085, 735
OO
O
oog
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
125126127128129130
131132133134135
136137138139
140141142143
144145
146147148149
IV. Other public utilities and transportation, n. p. d.1:Electric light and power companies _ _Gas companiesTelephone and telegraph companiesWaterworks ._Mutual public utilities... _All other public utilities, n. p. d.,1 etc
2,002603
4,0831,540871
1,823
Total other public utilities and transportation j 10,922
Grand Total transportation and other public utilities.TRADE
21,113
Wholesalers and jobbers, including exporters, importers, etc _____Department stores, either wholesale or retail, or both __Retail stores, all other, etc _Commission trade, including commercial travelers and special agents, etc.All other trade, n. p. d.,1 etc __
Grand total trade.SEEVICE
I. Domestic service:Restaurants, lunch rooms, etc _Hotels, board and lodging houses _.Laundries, cleaning ana dyeingAll other domestic service, n. p. d.,1 etc.
Total domestic service_II. Amusements:
Theaters, or theatrical organizations, etc.Moving picturesMoving-picture productionAll other amusements _
Total amusements.,III. Professional and other services:
Business services, advertising, appraisers, auditors, actuaries, etcEducational service, including art, colleges, schools, libraries, etc., teach-
ers, etc -Curative services, physicians, surgeons, etc..Legal services, lawyers, patent attorneys, etcEngineering, mechanical design, invention, scientific research, etcAll other service, n. p. d.,1 etc -
Total professional and other service..
Grand total service1 Main business not precisely denned.
18, 64045
50, 8583,748
27, 355
1,8382,2032,951
292
7,284
4521,712
2813,001
5,446
3,202 |
1,1731,2821,2821,3004,145
1,551443
3,152 !1,197 i
397 |1,147 i
120, 853, 93439, 719, 354
147,132, 71117,156, 527
147, 672207, 250,899
710, 0571, 007,980
193, 372142, 495
4,4281, 372, 278
14,807,279 |4,776,057
18,017,2171,959,182
2,87025,518,561 I
451160931343474676
7,887 ! 532,261,097 3, 430, 610 65, 081,166 3,035 I
14,269 1,257,409,8
12, 84926
34,1452,268
18, 898
100, 646 68,186
322, 028,4931,196, 664
497,179, 41040,426, 776
337, 094, 726
1,197, 926, 069
9611,4382,229
186
4,814
11,836,88336, 528, 96520, 497, 705
1, 021, 690
69,885, 243
2831,195
1051,672
3,255
1,995
692794
1,032507
2,393
12,384 | 7,413
25,114 15, 482
11, 239,83116, 208,94410, 058, 56219,152, 214
56, 659, 551
25, 272, 916
5,018, 4194, 051, 7338,813,0065, 955, 606
12, 711, 986
61,823, 666
188, 368,460
32,009,237 \ 150,998,913 |
40,253,892 |
16, 995,4731, 904, 970
31, 538, 963
33, 850,128146, 282
54, 340, 0625, 034, 345
35,165, 627
5, 79119
16, 713• 1,480
"8,457
90, 693, 298 128, 536, 444
373,0991, 713, 284
490,02420, 907
2, 597, 314
485, 532887, 998843,882952,049
3,169,461
643, 793
147,037111,228
44, 784360, 694347, 383
1, 654, 919
7,421, 694
1,280,8934,144, 98.32,103,155
99, 651
7, 628, 682
1,307, 7491, 725, 6401,141, 5192,058,640
6, 233, 548
2,801,892
514, 239376, 863972, 533637,842
1, 211, 230
32, 460
877765722106
2,470
169517176
1,329
2,191
1,207
481488250793
1,752
6,514,599 | 4,971
20,376,829 9,632
7,303, 0441, 005,8481, 591, 3531, 488, 031V 268,1939, 719, 216
21,375,685
6,844 125,649,787
79,441,426138, 742
94,950,863'• 9,311,04580,955, 367
264, 797, 443
5,777,08810, 379,8262, 546, 207644, 644
19, 347, 765
1, 919,1263, 492, 2854,803, 6659, 736,059
19, 951,135
5, 219,898
2, 228,6371, 399, 611423, 311
5,026,8415, 543,972
19,842, 270
59,141,170
QGO
3OO
oo
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
SerialNo.
150151152153154155156
157
158159160161162163164
165
166
167
TABLE 9—Corporation returns—Distribution of incomes by industries for the United States—Continued
Industries
FINANCEI. Banking and related business:
Private bankers . . .National banks - _State banks, general banking, etc., n. p. d.1Trust companies, or bank and trust companies.._ _Loan companies, etcStock and bond brokers _Real estate, loan, and insurance agents, realty holding and development
companies - -Holding and leasing realty, not realty business, etc
Total banking and related business.
II. Insurance companies, not agents:Life insurance, stock, and mutual companies ._Accident; stock companies onlyFire, stock companies onlyMarine, stock companies only... _Accident, fire, and marine, mutualFidelity and bondingAll other insurance companies, n. p. d,* and combinations-
Total insurance companies
All other finance, n. p. d.,* and combinations of I and II, etc.
Grand total finance..ALL OTHER
All other active concerns whose business can not be identified with any maindivision; also combinations of main divisions when the main business is notgiven
Inactive concerns
Grand total all other concerns-
Grand total ,
Totalnumberof cor-
porations
132
18,1532,8293,7221,096
14,67242,095
90, 962
41730
25122
6052
523
Corporations reporting net income
Number
755,628
13,0522,1922,744
579
24,883
58,992
35819
13515
2411
344
1,113
3,41926,250
398,933
2,549
62,654
1,713
1,713
233,339
Net income
$842, 773101,913, 76973,085,85599, 549,43236, 737,12923, 723, 094
84,937,109222,826,358
643,615, 519
109,039,706778, 967
8,977,9981, 572, 7621,012,192
1,20026,181,103
147, 563,928
76,903,968
868,083,415
50,071,077
50,071,077
8, 321, 529,134
Prior yearloss deduc-tion from
net incomefor net tax-able income
$56,7571, 679,0061,806, 7631, 662,478
390, 7841, 295,080
3, 545, 2756,415,664
16,851,807
11,41022,780
1, 502, 597717, 231
8,441
3,133, 265
5, 395, 724
1,439,706
23,687, 237
8,808,165
8,808,165
578,307,088
Income andprofits tax
11,487, 7586, 659,65911,965,9884,087, 7592, 717, 261
8,637, 65523, 339,945
Corporations reportingno net income
Number
68, 985,124
12, 963,16891,819935,085106,44356, 752
2,808, 740
16,962,007
9,167, 248
95,114,379
5, 209,962
5,209,962
937,106, 798
572,6355,101
637978517
4,83317,212
31, 970
5911
1167
3641
179
737
1,411
34,118
1,70626,250
27, 956
165, 594
Deficit
$634,07836, 595,09534, 272,86518, 725,98312,929, 60812, 269,046
35,062,07188,894, 635
239, 383,381
780,318592,885
15,685,691185, 944
100,640,030165
15,051,333
132,936,366
38,493,405
410,813,152
24,345,929803,110
25,149, 039
2,013,554, 987
i Main business not precisely defined.
oo
SH
Om
nog
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 87
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories
(Income returned for the calendar year ended Dec. 31,1923)
ALABAMA
Industrial groups
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products..Paper, pulp, and productsPrinting and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products-..All other manufacturing in-
dustries
Totalnum-ber ofcor-
pora-tions
Corporations reporting net incomeCorporations re-
porting no net in-come
Num-ber
Netincome
Prior yearloss deduc-tion from
net incomefor net tax-able income
1165543
1781
54
Total manufacturing j 636
Construction j 64Transportation and other public I
utilities 135Trade j 1,164Public service—Professional,
amusements, hotels, etc . _ 194Finance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainable 19Inactive concerns 167
Total 3, 59,r
8341
21
1121
32
33
2263
Incomeind profits
taxNum-
ber
$183,054 \ $27,0742, 756, 612 j 142, 627
$15,077 43315, 259 ! 121
Deficit
$283, 785942, 261
998, 5713, 697, 346
38, 824334
6, 547,93016,894
(522, 588
1,196,146
351, 024 j11, 203, 037 I
I413,107
15, 552 j438, 770 !
264,444
108,227403,471 I
4,671
770, 3611, 862
417
33
93849
142
651
14
25, 085, 801
207, 559
3, 341, 5728, 334, 820
720,116
4, 853,879
472, 928
2,348 45,961,341
72, 695
134, 875
37, 827994, 528
42,134
140, 375418,145
3,19218, 090
963, 999
107,550 !
22,688 |3, 182, 919
47. 740
4,079,663 2,570,651 219
15 I23
137,145
570, 691
132, 348345, 580
160, 627
9,003
40, 384
497,913 |
15, 880 !
109,481 '
16, 035
18, 209
398, 584838,412
66,852
479, 315
54, 365
31
37
315
52
2575
167
18, 060 4, 756, 724 1, 247
2,890,192
386, 068
256, 3411, 602, 981
96, 655
751,192
15, 550636
7, 225, 661
ALASKA
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products-Leather and leather products-Rubber and rubber goodsLumber and wood products..Paper, pulp, and productsPrinting and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal productsAll other manufacturing in-
dustries
Total manufacturing
1221
122
7
1
22
64
62
5
13
$52, 7921,186
93, 47211, 069
$30, 63818,181
156, 081
160,622
30, 453
79, 272
$5, 593
7,187
3,702
10,889
617
6
2
1
9
$11, 58535,444
44,103
2,513
1,337
47,953
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
ALASKA—Continued
Industrial groups
ConstructionTransportation and other public
utilitiesTradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related business ._Combinations—Predominant in-
dustry not ascertainableInactive concerns
Total.. .
Totalnum-ber ofcor-
pora-tions
1229
8
20
113
138
Corporations reporting net income
Num-ber
821
3
13
68
Netincome
$204,412126, 957
317, 234
73,870
937, 073
Prior yearloss deduc-tion from
net incomefor net tax-able income
$15, 738
95, 010
Incomeand profits
tax
$24, 28810, 221
39,416
6,616
97, 023
Corporations re-porting no net in-
come
Num-ber
4
8
5
71
13
70
Deficit
$812105,199
8,318
7,862
87
217, 260
ARIZONA
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobacco _Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products.Paper, pulp, and productsPrinting and publishing.Chemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal productsAll other manufacturing in-
dustries . . _ _ .
Total manufacturing
Construction .Transportation and other public
utilitiesTrade _.Public service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns _ . .
Total
127362
30
2
8
25
3
99
3
89
12
64
287
74
27316
258
1,562
3724
21
2
6
10
2
66
53
7
40
188
49
144
6
548
$507, Oil3,844,900
268,174
5,052
412,835
58,126
308, 378
21,41727, 553
1,101, 535
61, 793
1,062, 3521, 382,101
232,841
656,483
108,179
8,957,195
$219,2812, 551,073
24,103
420,137
2,952
$31, 682159, 741
27,936
181
23,678
6,175
38, 402
1,4182,020
447,192 99,810
4,857 5.835
110,985120,810
2,019
16, 059
3,472, 276
113,913127, 297
20,455
58,388
12,718
629,839
9 o
338
9
2
15
1
33
3
36
5
2499
25
129
10258
1,014
$890,9901,159,273
32,993
53,827
92,258
14,367
36,7356,939
10, 519
247,638
47,809
228,100707,805
44,114
2,171, 582
54,411
5, 551, 722
ARKANSAS
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather products.Rubber and rubber goods
157153
96821
8248
62
I1
$347,696422, 257
584,425124,974
19,67414,021
$24, 7868,489
38,90212,13719, 254
$29,09344,865
56,43512, 605
1,503
75105
341
$635,922958,460
312,8993,862
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 89
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
ARKANSAS—Continued
Industrial groups
Manufacturing— C ontinued.Lumber and wood products.Paper, pulp, and products. __Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products.__All other manufacturing in-
dustries
Total manufacturing
Construction. __Transportation and other public
utilities.. . . . .TradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainable .__Inactive concerns
Total .
Totalnum-ber ofcor-
pora-tions
151
33
33
1823
21
386
28
Corporations reporting net income
Num-ber
110
21
15
1117
14
260
13
139 88811 560
113
681
32112
2, 612
75
528
15
1, 669
Netincome
$8, 557, 389
270,825
451, 442
178, 001107,883
158,348
10, 466,982
131,498
1,667, 0585,142, 917
448,849
3,108, 348
637,170
Prior yearloss deduc-tion from
net incomefor net tax-able income
$390, 566
8,001
165, 639
76,6664,805
6,892
722, 862
13, 772
27, 772426, 693
93, 831
22, 005
22, 372, 775 1, 340, 210
Incomeand profits
tax
$1,009,854
33,455
33, 793
11, 5409 723
16, 819
1,185, 727
11,961
191,453498, 572
43, 853
280, 444
74, 665
2, 360, 633
Corporations re-porting no net in
come
Num-ber
41
12
18
76
7
126
15
51251
38
153
17112
943
Deficit
$305, 797
13, 710
584, 750
21,05565, 692
13, 082
1,320,847
68, 391
1,117.4591,902,426
80, 572
1, 000, 621
129,103
7, 213,801
CALIFORNIA
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tooaccoTextiles and textile products.Leather and leather products.Rubber and rubber goods...Lumber and wood products.Paper, pulp, and products..Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal productsAll other manufacturing in-
dustries _
Total manufacturing
ConstructionTransportation and other public
utilitiesTradePublic s e r v i c e—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
1,2731,672
6751935724
23741
347
296
163607
344
2,984
411
9083,535
1,366
4,691
2281,318
18,386
465293
3931203911
17028
232
161
115377
192
1,838
257
5822,530
849
2,904
116
9,834
$8, 568,18214,164,383
25,013,4613, 726,139
733,4132, 574,090
18,258, 5197, 680, 6976, 604,362
13,871, 608
15,580,58517,488,337
7,954, 604
119,485,815
10,283,946
43, 531,58484,948, 663
16,930,155
66,189,461
5,868,045
369,970,234
$612,635731.566
3,178,147137,11439.158
327,175777,02627, 92050,451
525,412
57,810969,842
164,461
6,254,516
458,461
195,8414,174,820
186,075
1, 582,336
103,183
14,299,433
$924,2381,835,171
2, 681, 698430,207
81, 753279, 349
1,994, 666953,099787,193
1, 648, 633
1,927, 7102,015,809
921,051
13,721,168
1,185, 756
5,327,3789, 756,496
1,963,852
7,615, 645
703,505
43,033,209
8081,379
2827318136713
115
135
48230
152
1,146
154
3261,005
517
1,787
1121,318
8,552
$9,623,97630, 592,167
4 468 3491,150, 671
315, 503574, 657
1,053, 726114,625880,902
2,918,009
595,4353, 760,152
1,873,842
17,705,871
1,322,842
5,991,3319,721, 591
4,798,932
17, 702, 728
2,536,4551,089
99,996,982
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
90 STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
COLORADO
Industrial groups
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather products-Rubber and rubber goodsLumber and wood products..Paper, pulp, and productsPrinting and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal productsAll other manufacturing in-
dustries
Total manufacturing
Construction __Transportation and other public
utilitiesTradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total.
Totalnum-ber ofcor-pora-tions
2841,003
1623394
362
89
67
5083
85
620
89
2271,410
407
1,459
73772
6,344
Corporations reporting net income
Num-ber
83168
942231
172
62
29
3138
34
333
48
111
857
244
759
33
2,636
Netincome
$181 915
Prior yearloss deduc-tion from
net incomefor net tax-able income
<R99 Rflfi
6,097,850 I 353,072
18,683,935163,81412,860
694397,73024,226
2,258,252
8, 745,762
522,311820.130
473,308
32,103,022
222,340
3, 242, 8587,046, 235
1,202,328
9,110,611
1,283;643
60,490,802
5, 671, 68962,875
3,613
11,637
6,790165, 675
56,307
5,986, 716
8,448
2,378,609894,503
41,549
119,715
3,275,207
13,080,625
Incomeand profits
tax
$10,295702,106
1,691,7069,553
889
47, 6592,528
271,262
1,089,492
58,75578,786
48,172
3,298,802
17,536
221,871768,149
115,011
1,012,188
36,858
6,182,816
Corporations re-porting no net in-
come
Num-ber
201835
681163
19
27
38
1945
51
287
41
116553
163
700
40772
3,708
Deficit
$1,819,5738,929,023
639,12878,86680,6609,623
178,142
148,015
131,596
284,365413,540
126,773
2,090,708
365,878
4,161,2733, 626,425
539,666
3,158,219
723,606283
25,414,654
C O N N E C T I C U T
Agriculture and related indus-tries _-_
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products..Paper, pulp, and products....Printing and publishingChemicals and allied sub-
stances.Stone, clay, and glass prod-
uctsMetal and metal productsAll other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilitiesTrade
9322
13322822154548
140
62
65558
261
1,577
239
2441,488
538
83161
117
333390
38
51347
156
1,010
159
1831,041
$1, 514,850315, 288
1,090,95411, 270,157
297,494602,928656,948
1, 522, 7461,859,411
1,709, 588
1, 212,88247,063,315
11,686,876
78,973,299
1,195,493
10,545,68710,893,964
$152,8592,051
55, 3072, 730,664
233,461
160, 524103,433
11, 502
6,817
112,3857,063,490
731,372
11,208,955
191,588
208, 559708,324
$163,83438,443
116,7631,113,203
6,77874, 67656, 790
173,924218,008
207, 215
130, 2284,967,203
1,418,840
8,483,628
98,665
1,266,9681,101,703
4014
5067118
121550
24
14211
105
567
80
61447
$219, 56682, 561
497,4262,049.081
255, 26794,812
104,860134,366381, 666
160,113
43,9285,055,569
14,293,145
23,070,233
547, 219
3,997,9782,782,984
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 91
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
CONNECTICUT—Continued
Industrial groups
Public service—Professional,amusements, hotels, etc
Finance—Banking, insurance,and related business
Combinations—Predominant in-dustry not ascertainable
Inactive concerns
Total..
Totalnum-ber ofcor-
pora-tions
377
1,022
45385
5,492
Corporations reporting net income
Num-ber
234
662
23
3,373
Netincome
$1,402,925
15,874, 708
218, 680
120, 934,894
Prior yearloss deduc-tion from
net incomefor net tax-
able income
$11,381
105,060
18,146
12, 606, 923
Incomeand profits
tax
$138,200
1, 870, 650
20, 745
13,182, 836
Corporations re-porting no net in-
come
Num-ber
143
360
22385
2,119
Deficit
$1,364,257
5,493,446
36,104506
37, 594,854
DELAWARE
Agriculture and related indus-dustries
Mining and quarrying
M anuf acturing:Food products, beverages,
and tobacco . _Textiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood products..Paper, pulp, and products...Printing and publishing.Chemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal productsAll other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilitiesTradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related business _ _Combinations—Predominant in-
dustry not ascertainableInactive concerns
Total
3061
491013
1137
16
19
639
19
192
37
35223
63
353
13109
1,116
1113
31751
1179
13
415
12
115
24
20156
36
204
9
588
$31, 833750,048
471, 4692, 253, 748
139, 756286, 355
1, 466, 477772, 439213,886
18, 553, 914
280, 9861, 916, 401
3, 257,184
29, 612, 615
529, 348
540, 7801, 592, 584
247, 028
8, 578,921
50,144
41, 933, 301
$9,058127, 391
48,835
59, 676
24, 501
873
7, 902, 783
1, 031, 292
7,612
9, 075, 572
2,840
70,17673, 227
11, 353
76, 512
5,289
9, 451,418
$1,12777, 452
47, 657281, 000
9,69935, 794
179,09696, 00624, 745
1, 330,092
34, 767109, 553
404, 857
2, 553, 266
62,971
56, 651162, 621
24, 682
1,033, 558
3,954
3,976, 282
1948
1838
2
7
6
224
7
77
13
1567
27
149
4109
528
$353,420881,976
212, 89018,145
864, 200
4,485
19, 306
252, 370
2,1791, 511,429
40, 207
2,925, 211
56, 823
205, 781800, 712
180,105
3, 673,149
9,37914
9,086, 570
DISTRICT OF COLUMBIA
Agriculture and related indus-tries ._ - - -
Mining and quarrying
Manufacturing:Food products, beverages,
and tobacco _._Textiles and textile products-Leather and leather productsRubber and rubber goodsLumber and wood products_Paper, pulp, and products.._
1744
4213
584
49
258
162
$57, 2951, 068,480
826, 62146, 004
789109,40242,809
$174, 935
32, 232
$6, 639111,027
96, 0754,594
12, 7335,154
1335
175
422
$85, 38074, 091
61, 76219, 796
5,94167,4954,397
54441—25f-
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
92 STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
DISTRICT OF COLUMBIA—Continued
Industrial groups
Manufacturing—Continued.Printing and publishingChemicals and allied sub-
stances . _ - .- -- _Stone, clay, and glass prod-
uctsMetal and metal products...All other manufacturing in-
dustries
Total manufacturing
Construction . . _Transportation and other public
utilitiesTrade - - -Public service—Professsional
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
Ii
Totalnum-ber ofcor-
pora-tions
62
22
1527
27
225
89
71405
214
363
13134
1, 575
Corporations reporting net income
Num-ber
47
13
1214
10
138
59
54
e Netincome
$1, 906, 619
68, 422
462, 88197, 356
312, 282
3, 873,185
1, 074, 518
23. 576. 996270 | 6.810.621
145
236
8
2,139, 412
5, 828, 276
54, 320
923 44,483,103
Priar yearloss deduc-tion from
net incomefor net tax-able income
$433
6,686899
7,460
47, 710
238,942
6,53045, 812
85, 496
13,613
613, 038
Incomeand profits
tax
$230,880
7,165
55,1019,816
36, 640
458,158
119, 874
2,938, 385800, 791
236,484
683,457
6,074
5, 360,889
Corporations re-porting no net in-
come
Num-ber
15
9
313
17
87
30
17135
69
127
5134
652
Deficit
$74, 782
287,898
11, 303181,119
162, 288
876, 781
215, 727
859,8651,162, 740
372, 746
1, 579,420
10, 986
5, 237, 736
F L O R I D A
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products-Leather and leather productsRubber and rubber goodsLumber and wood products.Paper, pulp, and products...Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products.._All other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilitiesTradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
29329
153122
1612
84
70
2536
35
580
103
2011,019
271
1,466
50341
4,353
11111
9091
$977, 04968,179
1, 054, 46344, 278
1.7501
1051
60
35
2025
25
371
70
128730
158
865
22
2,466
5, 317,439236
560, 923
727,927
247, 629278, 919
276, 503
8, 510, 067
811,636
7, 967, 7518, 267, 204
1, 282, 711
7, 305, 788
208,143
$76, 0336,277
32,1593,648
289, 611
10, 260
474
58, 74218,137
20,196
433, 227
91,169
32, 265279, 612
52,439
435, 524
142, 784
35,398 528 i 1 54Q ssn
$92, 9225,611
112,8903, 505
614,144
59, 755
85, 268
20, 35028, 072
28, 258
952, 242
78, 723
974, 246868, 257
128, 694
716,130
4, 656
3,821,481
18218
6331
561
24
35
511
10
209
33
73
289
113
60128
341
1,887
$1, 971,178338, 474
839, 21918, 7151,128
618, 596349
66,909
262, 736
31, 32922, 737
43,152
1, 904, 870
171, 296
671, 9501, 638, 936
627,483
4, 321,804
209,43917
11,855,447
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OP INCOME 93
TABLE 10 .—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
GEORGIA
Industrial groups
Agriculture and related indus-tries
Mining and quarrying _
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products_Leather and leather productsRubber and rubber goodsLumber and wood products __Paper, pulp, and productsPrinting and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products. . .All other manufacturing in-
dustries
Total manufacturing
Construction .Transportation and other public
utilities _. __TradePublic service — Professional,
amusements, hotels, etc __Finance—Banking, insurance,
and related business. _Combinations — Predominant
industry not ascertainableInactive concerns
Total
Totalnum-ber ofcor-
pora-tions
17841
202176
103
1801272
132
6570
86
1,008
85
2811,553
201
1,429
57130
4,963
Corporations reporting net income
Num-ber
6324
137142
51
142* 9
49
47
4755
55
689
47
1691,029
129
918
26
3,094
Netincome
$205,211194, 270
8, 028, 68621, 088, 693
162, 5925,561
2, 754, 259631.109309, 260
1,450,030
1, 584,0091, 437, 962
688, 680
38,140, 841
505, 432
4, 873, 24210,067,173
1,196,892
8,040, 378
528,048
63, 751, 487
Prior yearloss deduc-tion from
net incomefor net tax-able income
$55,1314,618
158, 8461, 301,052
29, 6815,561
119, 67111, 2577,077
210, 080
90, 451487, 001
214, 661
2, 635, 338
107,151
44, 9621,073,488
33, 084
127, 883
83, 879
4, 165, 534
Incomeand profits
tax
$11, 74219,393
965,9462, 532, 688
16,147
305, 96276, 31728, 969
148,827
181, 83286,027
52,123
4, 394, 838
41, 470
580, 411960, 369
124, 317
839, 781
51, 537
7, 023, 858
Corporations re-porting no net in-
come
Num-ber
11517
6534
52
383
23
85
1815
31
319
38
112
524
72
51131
130
1,869
Deficit
$639, 367297, 521
403,837445, 967
53, 966168, 775438, 997
85, 498112, 895
1, 556, 075
117,468177, 955
204,411
3, 765, 844
302,175
5,135, 5273, 259, 528
182,432
2, 587,429
826, 641
16, 996,464
H A W A I I
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products-Leather and leather productsRubber and rubber goodsLumber and wood products __Paper pulp and productsPrinting and publishingChemicals and allied sub-
stancesStone, clay and glass prod-
uctsMetal and metal productsAll other manufacturing in-
dustries
Total manufacturing
46
796
2
17
2
36
7
122
25
543
11
1
o
CO
C
O
80
$3, 352,000
14,410, 787261, 217
75,146
770, 794
9,261427,979
7,683
15,962,867
$742, 051
2,191, 334
2,853
2,194,187
$318,499
1, 523, 22032, 400
7,922
96, 849
79852,974
156
1, 714, 319
21
253
2
6
1
13
1
42
$343, 906
364, 7242,334
13, 783
12, 351
1,949
10, 42838,847
202
444, 618
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
94 STATISTICS OF INCOME
TABLE 10.- -Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
HAWAII—Continued
Industrial groups
ConstructionTransportation and other public
utilitiesTrade _ .Public service — Professional,
amusements, hotels, etc.Finance—Banking, insurance,
and related business _Combinations—Predominant in-
dustry not ascertainableInactive concerns
Total
Totalnum-ber ofcor-
pora-tions
8
35179
28
132
1125
586
Corporations reporting net income
Num-ber
6
26110
15
92
10
364
Netincome
$431,196
2,841,1423, 093, 646
170,841
1, 628, 548
226, 342
27, 706, 582
Prior yearloss deduc-tion from
net incomefor net tax-able income
$11,92022, 610
4,268
437
2,975,473
Incomeand profits
tax
$53,013
351,262367,265
19,696
186, 281
26,981
3,037,316
Corporations re-porting no net in-
come
Num-ber
2
969
13
40
125
222
Deficit
$2,192
41,527337, 289
68, 679
234,434
3,175
1,475,820
I D A H O
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobacco .Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products..Paper, pulp, and productsPrinting and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
ucts.Metal and metal productsAll other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilitiesTrade.Public service — Professional,
amusements, hotels, etc ._.Finance—Banking, insurance,
and related business.Combinations—Predominant in-
dustry not ascertainableInactive concerns
Total
144350
6622
50
27
3
97
5
171
13
114485
118
430
13113
1,951
5727
4211
35
18
1
22
3
105
6
60298
75
204
8
840
$472,1911,439, 552
178, 52915, 8322,434
5, 305, 667
45, 371
445
5,278128, 346
98, 518
5, 780, 420
46, 346
238, 4171, 682, 686
184, 932
475,130
11, 210
10, 330, 884
$288,89567,124
64,437
1, 056, 083
1,120, 520
5,800118,816
2,844
2,669
1, 606, 668
$14,873169, 728
7,7171,729
54
527,497
3,133
44915, 909
11, 890
568, 378
5,048
21,019146,140
12, 602
27,650
436
965,874
'87323
2411
15
9
2
75
2
66
7
54187
43
226
5113
1,111
$1,552,392725, 926
166, 2731,283
586
65,819
33,138
17, 903
20, 90975, 932
17, 065
398, 908
31,949
406, 2641,206, 759
64,159
919,018
14, 913
5, 320, 288
ILLINOIS
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobacco..Textiles and textile products-Leather and leather products .Rubber and rubber goods—Lumber and wood products...
228564
945767137
35429
116225
569512
7822
339
$878,02113,860, 444
71,093, 91423,400, 3994, 675, 995226,474
19,369, 957
$157,718401, 596
12,438, 6451,898, 989361,88816,199
2,921,821
7,258,3782, 625, 285529, 42122,413
2, 006, 540
112339
376255591390
$908,4657,302,888
10, 798,0544, 544,4861,806, 487177,865
3,259,586
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 95
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
ILLINOIS—Continued
Industrial groups
Manufacturing—Continued.Paper, pulp, and products...Printing and publishingChemicals and allied sub-
stances-Stone, clay, and glass prod-
ucts .Metal and metal products...All other manufacturing in-
dustries
Total manufacturing
Construction __Transportation and other public
utilitiesTrade . . .Public service — Professional,
amusements, hotels, etcFinance — Banking, insurance,
and related business. _Combinations—Predominant in-
dustry not ascertainableInactive concerns
Total
Totalnum-ber ofcor-
pora-tions
149986
538
2851,758
1,403
7,432
874
1,2137,099
2,328
3,807
1661,531
25, 242
Corporations reporting net income
Num-ber
114669
303
2041,1S9
916
4,915
634
8334,937
1,451
2,734
96
15,941
Netincome
$5, 523, 35521, 034, 718
52, 677, 637
20,398, 923132,426, 671
75, 981, 907
426,809, 950
14, 907, 368
89, 232, 920127,493, 987
21, 744,192
56,184, 572
1, 538,189
752, 649, 643
Prior year,loss deduc-tion from
net incomefor net tax-
able income
$414,050362,045
1, 262,167
294, 65722, 229,457
3,050,432
45, 250, 350
887, 609
2, 621,16618,449,010
863, 522
1, 254,479
138,302
Incomeand profits
tax
$624,1862, 475, 278
6, 390, 022
2,485, 85113, 648, 748
8, 774, 934
46, 841, 056
1, 650, 585
10, 714, 53812, 780, 280
2, 391, 907
6, 396, 968
165, 433
. . .70,023,752 82.678.907
Corporations re-porting no net in-
come
Num-ber
35317
235
81569
487
2,517
240
3802,162
877
1, 073
701, 531
9, 301
Deficit
$1,264, 5062,494,418
5, 657, 584
534, 79314, 942,117
11, 915, 639
57, 395, 535
2, 583, 773
12, 711, 45521, 220, 342
6, 224, 776
26, 592,102
1, 504,18681,151
136, 524, 673
I N D I A N A
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobacco.. _ _Textiles and textile products.Leather and leather prod-
uctsRubber and rubber goods . . .Lumber and wood products .Paper, pulp, and products...Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products...All other manufacturing in-
dustries
Total manufacturing
Construction _Transportation and other public
utilitiesTradePublic service — Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
133342
461117
1915
32236
225
148
177528
358
2,406
266
6082,527
608
2,691
74744
10,399
62131
31886
11
23823
160
105
131329
209
1,615
181
4661,789
405
2,041
31
6,721
$187,9374, 251, 234
8, 711,8553, 381,933
274,040254, 738
10, 413,4671, 725, 7202,499,314
4, 296, 540
8, 737, 31832,938, 582
7,838,969
81,072,476
2, 076, 916
9, 716, 65120,134,370
3, 087,987
15,738,823
146,701
136,413,095
$4, 372310, 327
197, 06591,469
57,151
461, 702350,135
61, 307
146, 084
57, 7502,474, 516
805, 407
4, 702, 586
$15, 255477, 746
1,014,179398, 645
25, 27931, 092
1, 215, 021174', 352279, 668
507, 226
1,071,8113,803,887
855, 577
9, 376, 737
126, 782 211. 711
852,1381,035,992
97, 771
287,257
18,713
7,435,938
1,042,4012,086, 214
310,338
1, 550,347
12,770
15,083, 519
71211
14331
810841365
43
46199
149
791
35
142738
203
650
43744
3,678
$212, 0943, 353,373
1,191,288585, 526
174,895808, 026992, 662278,871370, 638
391,190
778, 7519,139,807
3, 367, 718
18, 077,372
1,305, 526
679,4553,146, 312
859,447
8,312,700
72,77252
36, 019,103
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
96 STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
IOWA
Industrial groups
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather prod-
ucts . .Kubber and rubber goodsLumber and wood products -Paper, pulp, arid products. _.Printing and publishingChemicals and allied sub-
stances _Stone, clay, and glass prod-
ucts __. __Metal and metal products...All other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilities-.- .._Trade..Public service — Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related business . . _.Combinations—Predominant in-
dustry not ascertainableInactive concerns
Total
Totalnum-ber ofcor-
pora-tions
137201
38941
128
7711
144
73
102222
156
1,235
144
9102,441
490
2, 894
47526
9, 025
Corporations reporting net income
Num-ber
5863
24427
62
586
96
47
47122
89
744
83
6211,682
322
1,882
22
5,477
Netincome
$356,157928, 534
5, 597,869848,197
99, 060114, 065
5,126, 91485,472
1, 315, 640
1,429, 890
2, 238, 2846, 397,039
1, 636, 371
24, 888, 801
727,964
5, 086,49113, 266,487
1, 051, 418
11,072,998
58, 258
57, 437,108
Prior yearloss deduc-tion from
net incomefor net tax-able income
$44,390
198, 675104, 553
43, 900114,065602, 498
18,963105, 029
142, 852
59, 228777, 854
97, 501
2, 265,118
57, 604
16,1791, 614, 529
37,185
233,981
13, 966
4, 282, 952
Incomeand profits
tax
$31,059102, 552
646, 56189, 056
6, 395
558, 3657, 313
135, 558
156,912
265, 748723, 762
180, 808
2, 770, 478
71,173
569,1891,159, 529
84, 065
1,052, 075
2,796
5,842, 916
Corporations re-porting no net in-
come
Num-ber
79138
14514
66
195
48
26
55100
67
491
61
289759
168
1,012
25526
3,548
Deficit
$499, 502766,629
1,460,15258, 627
86, 655672,779359, 784
49, 566455, 863
172, 9S7
486,1451,194, 585
432, 366
5, 429, 509
568, 509
934, 7193, 769, 574
1,125, 496
9, 844, 046
104,451
23, 042,435
KANSAS
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather products.Rubber and rubber goods._ _Lumber and wood products..Paper, pulp, and productsPrinting and publishingChemicals and allied sub-
stances _ 1"Stone, clay, and glass prod-
uctsMetal and metal products...All other manufacturing in-
dustries
Total manufacturing
31342
1931471
143
49
59
3772
48
497
10107
117103
103
35
29
2742
17
293
$110,2862, 585,149
2,113,146843,115
13, 776
261,966199,943195, 218
2, 235, 596
1,107, 5751, 818, 500
617,444
9, 406, 279
$101, 351
33, 299
3,862
23, 336
15,10799, 890
18,198
193, 692
$11, 706297, 323
239,51342,905
626
31, 48824, 74315,157
276,188
132, 752209,979
73, 864
1, 047, 215
21235
764414
14
30
1030
31
204
$380, 6995, 399,987
1, 672,04616, 3129,252
121, 717109,112
101, 757
1, 276,330
159, 588439, 848
215,209
4,121,171
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 97
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
KANSAS—Continued
Industrial groups
ConstructionTransportation and other public
utilitiesTradePublic service—Professional,
amusements, hotels, etc.Finance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not aseertainableInactive concerns
Total
Totalnum-ber ofcor-
pora-tions
51
3791,535
164
1,751
25153
Corporations reporting net income
Num-ber
29
275971
100
1,195
7
Netincome
$241,228
64, 580,4585, 212, 435
350, 592
4, 591, 508
7,991
4,928 2,987 87,085,926
Prior yearloss deduc-tion from
net incomefor net tax-able income
$11,941
35,023312,975
4,521
93,091
752, 594
Incomeand profits
tax
$23, 722
8,041,374452,541
27,915
368, 447
323
Corporations re-porting no net in-
come
Num-ber
22
104564
64
556
18153
10,270,566 1,941
Deficit
$159,447
570,0192, 712,058
193,277
3, 880, 598
115, 472
17,532,728
K E N T U C K Y
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products-Leather and leather products.Rubber and rubber goodsLumber and wood products..Paper, p^lp, and productsPrinting and publishingChemicals and allied sub-
stances .Stone, clay, and glass prod-
uctsMetal and metal products._.All other manufacturing in-
dustries __
Total manufacturing
Construction _.Transportation and other public
utilitiesTradePublic service—Professional,
amusements, hotels, etc_Finance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not aseertainableInactive concerns
Total
36616
3037220
1244
109
76
63128
89
992
19224
20554112
943
78
49
4880
57
$128, 2733, 347,905
3, 697, 0931, 268, 517
352, 47839,996
4, 729, 8865, 653
959, 669
7, 793,168
2. 230, 6623,106, 586
2. 631.131
681
113 i 78
366 2591,306 973
313
1,080
58273
5,153
216
897
34
3,381
26, 814, 839
645,175
20, 387, 89510, 562, 687
2,179,428
7, 811, 844
704, 242
72, 582, 288
$29,005300, 710
198, 39038, 33714, 819
528, 870
42,967
221, 759
14, 463495, 044
543,938
2, 098, 587
26, 433
63, 049450, 823
44, 033
39, 834
85, 561
3,138,035
$11, 800352, 819
407, 567147, 01440,9184,851
517,429197
101, 881
939, 420
268, 631316, 485
254,140
2,998, 533
62, 256
2, 508, 7261, 097, 253
235,197
801,136
71,990
8,139, 710
17392
981892
301
31
27
1548
32
311
35
107333
97
183
24273
$242, 2674, 882, 472
1,974, 50569, 880
213,9961,019
369,2969,414
122, 339
414,444
53,027986,126
298, 504
4, 512, 550
170, 063
356, 7631,988, 382
318, 258
622, 795
170,979113
1, 772 i 13, 264, 642
LOUISIANA
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products .Leather and leather products.Rubber and rubber goods
280242
2883741
11381
1562131
$870, 231750, 249
4,188,139454,489
50, 7033,304
$324, 65956, 731
1, 311, 960
12, 277
$65,15377, 892
331,71152, 6664,553
163
167161
132161
$1,417, 6114, 264, 715
2, 707,803891,179
1,812
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
98 STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
LOUISIANA—Continued
Industrial groups
Manufacturing—Continued.Lumber and wood products _Paper, pulp, and products..Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
ucts _ _Metal and metal products...All other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilitiesTrade.Public service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related business _Combinations—Predominant in-
dustry not ascertainableInactive concerns ,
Total .
Totalnum-ber ofcor-
pora-tions
2411480
94
2781
50
917
118
2281,497
230
1,116
74407
5,109
Corporations reporting net income
Num-ber
1728
51
40
1040
26
528
61
1371,045
148
707
21
2,841
Netincome
$25, 680,006209, 548718, 609
1, 776, 970
46, 345612, 093
288, 690
34, 028, 896
931, 795
5, 323, 50417, 519, 492
1, 411, 369
7, 392, 275
116, 912
68, 344, 723
Prior yearloss deduc-tion from
net incomefor net tax-able income
$802,043124,800
598
337,002
126,115
150, 363
2, 865,158
45,918
218,171756, 488
11,878
433, 590
179
4, 712, 772
Incomeand profits
tax
$3,089,66610,18082, 657
176, 270
3,53062, 463
13,992
3, 827, 851
99, 754
621, 6091,926,448
150, 245
763, 606
11, 327
7, 543, 885
Corporations re-porting no net in-
come
Num-ber
696
29
54
1741
24
389
57
91
452
82
409
53407
2,268
Deficit
$1,463,42793,488
142, 599
1,937,936
54, 023323, 215
129, 639
7, 745,121
616,076
796, 2504, 339,537
685, 502
2,766,565
402,928545
23, 034,850
M A I N E
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather prod-
ucts _Rubber and rubber goodsLumber and wood products.Paper, pulp, and products...Printing and publishingChemicals and allied sub-
stances.. __Stone, clay, and glass prod-
ucts _Metal and metal products...All other manufacturing in-
dustries
Total manufacturing
Construction _. _Transportation and other pub-
lic utilities . __ _TradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
9051
11664
421
1222257
39
1459
61
597
72
357962
198
605
43322
3,297
4218
6246
26
741540
19
1133
41
367
53
269684
121
416
31
2,001
$330, 353640, 764
532, 6705, 703, 083
2, 541, 460
1,197, 2596, 089,054
345, 074
426, 081
187, 745372, 669
4, 227, 762
21, 622,'857
744,117
11,051,3084, 886, 085
792,186
3, 381, 555
985, 755
44, 434, 980
$45, 8935,633
53, 78987, 028
18, 606
415, 859147,132
8,829
10, 507
20,339123, 628
349, 030
1,234, 747
93,332269, 843
8,650
41,515
39,040
1, 738, 653
$28, 24977, 660
49,453699, 524
312, 600
106, 306741, 21636,007
49, 539
19,29134,377
477, 985
2,526, 298
83, 659
1, 255, 889458,515
80, 331
359,685
113, 514
4, 983,800
4833
5418
161
487
17
20
326
20
230
19
88278
77
189
12322
1,296
$439,570693, 757
555,374228,145
358,73719, 964
580, 634139, 566174, 581
171,837
38,180234,084
151,997
2, 653,099
164, 209
3,135,439973,179
258,445
1,862, 501
139,818
10,320,017
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 99
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
MARYLAND
Industrial groups
Agriculture and related indus-tries-
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products_Leather and leather products-Rubber and rubber goodsLumber and wood products __Paper, pulp, and products. _.Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
ucts.Metal and metal products.._All other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilitiesTradePublic service—Professional,f* amusements, hotels, etcFinance—'Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainable.Inactive concerns. _
Total.. .
Totalnum-ber ofcor-
pora-tions
60147
235138
256
8026
131
95
67147
141
1,091
196
2491,056
308
1,169
57450
4,783
Corporations reporting net income
Num-ber
2847
15389161
601793
57
4898
82
714
111
168708
190
812
32
2,810
Netincome
$92,0912, 763,066
3,395, 7934, 275, 784
744,6565,323
1, 707,954267, 269
1, 857,167
4,072,129
2,017, 6065, 685, 750
7,188,073
31,217,504
2, 241,142
30,439, 91815,718,404
3,417,115
13,110, 754
326, 351
99,326,345
Prior yearloss deduc-tion from
net incomefor net tax-
able income
$9,71031,588
402,0661,647, 593
177,7005,323
103,06465,46924, 721
1, 502, 583
41, 576440, 941
96,451
4,507,487
84,154
123, 572749,158
52,135
302, 254
17,446
5, 877, 504
Incomeand profits
tax
$6, 582339,094
348, 629342,452
68,794
192,07122, 716
214, 925
368, 553
237, 898642,360
876,313
3,314,711
252,374
3, 766, 8281,761,686
392,258
1,479, 379
36,147
Corporations re-porting no net in-
come
Num-ber
32100
8249
95
209
38
38
19
49
59
37785
81348
118
357
25450
11,349,059 1 1,973
Deficit
$142,0691,012,137
1,306,631559, 539105,106
66,126145,20125,831
575, 581
1,537,171
122,4431,242, 274
725,060
6,410,963
691, 761
1,096,8742,416,319
1, 254, 845
3,189,226
85,4422,204
16,301,840
MASSACHUSETTS
Agriculture and related indus-tries . . .
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products.Paper, pulp, and products...Printing and publishingChemicals and allied sub-
stances _ .Stone, clay, and glass prod-
uctsMetal and metal products....All other manufacturing
industries
Total manufacturing
253253
407896664
79235191445
302
141983
745
5,088
12257
20958031844
164121299
165
106590
431
3,027
$39, 569,8885, 567,144
$12,179, 87697,051,35712,131,176
7,306, 8076,435, 532
17,203,3568,251,085
10, 298, 538
5, 204,36052, 700, 541
25,737, 944
254, 500, 572
$48,492581, 260
$486,1015, 849,3851,518,7323,094, 845
413,5611,037, 956
53, 888
554,856
1,531,3144,028, 772
3,477,014
22,046,424
$4,922,168617,072
$1,443,77611,351,7941, 255,080
521,181728,406
2,019.095980,410
1,221,195
439, 8476,075,047
2, 741, 541
28, 777,372
131196
198316346
357170
146
137
35393
314
2,061
$911,70S7,968,827
$3,587, 67C10, 242,0718,361,6701,411,1651,028,1013,622,137
728,050
2, 251, 980
313,9447,860,388
7,110,753
46, 517, 929
54441—251 8
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
100 STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
MASSACHUSETTS—Continued
Industrial groups
ConstructionTransportation and other public
utilities _. _Trade...Public service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominate in-
dustry not ascertainable.Inactive concerns
Total
Totalnum-ber ofcor-
pora-tions
620
6724,730
1,107
2,262
115761
15, 861
Corporations reporting net income
Num-ber
423
4643,176
668
1,498
51
Netincome
$4, 296, 242
40,805, 75965, 562,181
10, 247, 767
41,511,847
417, 292
9,486 462,478,692
Prior yearloss deduc-tion from
net incomefor net tax-able income
$398,859
157, 6473, 577, 755
309,833
659,879
32,139
27,812, 288
Incomeand profits
tax
$417,866
5,016,4367,356,382
1,139, 712
4,862, 833
41,502
53,151,343
Corporations re-porting no net in-
come
Num-ber
197
2081,554
439
764
64761
6,375
Deficit
$2, 625,905
6, 997,31210,781,486
3, 592, 262
45,867,045
380,05S899
125,643,432
M I C H I G A N
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products-Leather and leather products.Rubber and rubber goodsLumber and wood products..Paper, pulp, and products...Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
ucts _Metal and metal products...All other manufacturing in-
dustries
Total manufacturing
Construction. .Transportation and other public
utilities. . _TradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
273175
4301194010
33168
286
161
1331,044
426
3,048
426
4863,060
716
2,910
89991
12,174
10955
2747920
322449
211
104
93648
256
1,961
274
3292,156
472
1,902
36
7,294
$2, 209,3162,819, 506
11, 494, 3482, 525,051
499, 43352, 857
13,152, 0435, 898, 0138,133, 411
14, 930, 614
4, 708, 459319,962, 913
19,086, 837
400, 493, 979
3, 674,046
18,831,38352, 654, 752
7,057, 642
31, 665, 739
1, 618,473
$141,851373, 780
1, 832, 247198,357
7,961
1, 637, 092806, 475120, 996
135,319
137,76810,088, 576
1,300, 390
16, 265,181
205,978
77, 4603, 039, 597
423, 988
619, 536
437, 267
521,024,836 i 21.584.638
$223, 645298, 579
1,166,578279,07958, 8376, 355
1,415, 685633,346969, 249
1,843, 755
566, 67938, 685, 826
2,192, 740
47,818,129
385, 737
2,307, 6165,825, 066
766, 925
2, 959, 927
143, 513
60, 729,137
164120
15640207
1071975
57
40396
170
1,087
152
157904
244
1,008
53991
4,880
$920,7762, 669, 578
2,156, 627478, 852
1, 013, 819158, 232
3, 057, 0601,174, 935
443,168
619, 757
456, 35631, 413,497
2, 608, 337
43, 580, 640
1, 523,073
3,141,1815,176, 966
1, 457,146
11, 227,386
351,04125
70,047, 812
M I N N E S O T A
Agriculture and related indus-tries .
Mining and quarrying
Manufacturing:Food products, beverages,
and tobacco _ _Textiles and textile products.Leather and leather products-Rubber and rubber goods
245346
541104214
88114
3777114
1
$500, 7675, 399,898
12, 428, 6662,162, 610
501,8201,713
$104, 782156, 584
957, 587268,451137, 887
$37,968639, 935
1,387, 576226, 65544, 021
157232
16433
73
$2,049,118-1, 861, 790
1, 700,106218, 878.257, 57&181,783
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 101
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
MINNESOTA—Continued
Industrial groups
Manufacturing—Continued.Lumber and wood products . .Paper, pulp, and products. __Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal productsAll other manufacturing in-
dustries _
Totalnum-ber ofcor-
pora-tions
13723254
87
108268
181
Total manufacturing | 1,728
ConstructionTransportation and other public
utilities
253
428Trade j 2,752Public service—Professional,
• - • - • 4 9 6amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total..
3,336
91893
Corporations reporting net income
Num-ber
Netincome
10222
$12,012,1762, 533, 6672 860004175 2, 860,004
44
75155
102
4, 634,813
1, 803, 7234,157, 535
3, 209, 297
1,138 | 46,306,024
10,568 ! 5,795
159 j 2,103,335
312 24,186,3851,787 23,
320
1,827
50
1, 783, 322
10, 733, 441
1, 709,887
116, 711, 287
Prior yearloss deduc-tion from
net incomefor net tax-able income
$1, 069, 83079, 29129, 221
38, 314
58, 0691, 051,992
137,867
3, 828, 509
374,337
1,499, 0903,467, 284
89,910
172, 644
320,950
Corporations re-porting no net in-
come
Incomeand profits | XV^'
tax i De r
$1, 355,488304,150327,807
569, 729
206, 262366.134
371.135
5,158,957
191, 968
2, 796, 6862, 298, 852
165, 206
1,147, 931
166,757
351
79
43
33113
Deficit
$272,01165, 653
463, 357
519, 236
117,0571, 364, 456
577,476
590 I 5,737,591
94
116965
176 '
1,509
41i l l
10,014,090 12,604,260 4,773
1, 020, 263
2,412,814
7,825,404
817,189
14,060,959225, 784
257
36,011,169
MISSISSIPPI
Agriculture and related indus-tries-
Mining and quarrying __
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products-Leather and leather prod-
uctsRubber and rubber goodsLumber and wood products .Paper, pulp, and products. __Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
ucts . - _ - .. - - _Metal and metal products.__All other manufacturing in-
dustries ._ ______
Total manufacturing
ConstructionTransportation and other public
utilities _ _ _ -_-.Trade...Public service—Professional,
amusements hotels, etcFinance—Banking, insurance,
and rel ated businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
1088
9614
1
1391
23
37
1116
16
354
12
85644
69
474
1536
1, 805
513
7110
1
98
20
18
1014
6
249
7
63484
46
344
6
1,253
$258, 58626, 353
522, 209307, 872
3,449
8,100, 877306 837127, 794
555,447
35,400422, 301
311,835
10, 694, 021
31,791
947, 0923, 074, 466
181,539
1,901,416
28, 261
17,143, 525
$1,188
10.594J 85, 877
823, 353
4, 093
116, 791
3,922
4,681
1,149, 311
28,311385, 994
64,544
19,414
1, 628, 762
$24. 2352, 544
51, 24114, 009
181
900, 64438 35511,554
49, 579
2,43250, 653
37, 393
1,156,041
2,504
105, 379247, 260
15, 435
167, 601
121
1, 721,120
575
41
19
1
10
105
5
22160
23
130
93(3
552
$542, 67325, 449
169, 45798, 928
946, 024
10, 985
453, 202
2,8221,586
100,414
1, 783,418
24, 063
135, 620882, 380
53,893
1, 300, 003
42. 21719
4, 789, 735
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
102 STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
MISSOURI
IndustriaFgroups
Agriculture and related indus-tries
Mining and quarrying.
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather prod-
uctsRubber and rubber goodsLumber and wood products.Paper, pulp, and products.._Printing and publishingChemicals and allied sub-
stances .._ . . . _.Stone, clay, and glass prod-
ucts _ . . .Metal and metal products...All other manufacturing in-
dustries ...
Total manufacturing. •_..
C onstructionTransportation and other public
utilities. _TradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
Totalnum-ber ofcor-
pora-tions
171484
467269
7012
21652
356
243
124451
390
2, 650
439
5973,952
894
4,498
8579-1
14, 562
Corporations reporting net income
Num-ber
65151
288180
404
15940
229
149
95275
212
1,671
312
4082,753
574
3, 045
39
9,018
Netincome
$666,1235, 038, 529
23, 020, 7623, 749, 618
14,935, 21621, 465
18,852,9901, 051,4903, 991, 563
8,872, 388
6, 320, 60920, 663, 612
7, 254, 829
108, 734, 542
Prior yearloss deduc-tion from
net incomefor net tax-able income
$52, 945890, 617
305, 331390, 919
59, 94813, 242
650, 84145, 248
201, 732
445, 985
106,1811, 376, 622
210, 518
3, 806, 567
3,142, 864 I 291. 483
31,667,11350, 667,136
4, 986, 889
22, 083, 994
336,166
227, 323, 356
562, 8524, 027, 337
146, 543
340, 528
10,118, 872
Incomeand profits
tax
$67,913502, 788
2, 794, 696388,104
1, 854, 366443
2, 289, 508119,859438,411
1, 041,100
761, 5602, 376, 371
850, 947
12, 915, 365
305, 877
3,835,6115, 399, 953
515, 661
2, 203,145
36,159
25, 782,472
Corporations re-porting no net in-
come
Num-ber
106333
17989
308
5712
127
94
29176
178
979
127
1891,199
320
1,451
46794
5,544
Deficit
$870, 6569,376, 271
4, 066, 085845, 765
880,428212, 527958, 342646,144813, 586
1, 252,973
193, 0541,987,963
1,300,691
13,157, 558
984,414
4,157,67810, 707, 935
1, 809,106
9, 959, 797
242,1172,454
51, 267,986
MONTANA
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextile and textile prodiicts..Leather and leather prod-
uctsRubber and rubber goodsLumber and wood products..Paper pulp and productsPrinting and publishingChemical and allied sub-
stancesStone, clay, and glass prod-
ucts _ _ .Metal and metal products...All other manufacturing in-
dustries.
Total manufacturing
301390
733
1
19
49
17
1618
16
213
10464
373
12
22
8
128
4
106
$225,452341,041
387, 2025,975
338, 965
92,065
112, 732
22,43447,205
4,759
1,011,337
$146,26994, 219
149,012
6,679
12,830
18,427
4,444
191, 392
$8. 53626, 916
23, 97035
39,852
6,688
10, 589
2314,281
6
85, 652
197326
36
117
27
9
410
12
107
$1, 851,9702,895, 572
146,103
3261,732
117,864
120,708
31,040
1,69354, 935
21,346
495, 747
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 103
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
M 0 NT AN A—C ontinued
Industrial groups
Construction. . . __Transportation and other public
utilitiesTradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not accertainable[nactive concerns
Total
Totalnum-ber ofcor-
pora-tions
41
143
928
219
854
29747
3,865
Corporations reporting net income
Num-ber
22
75546
130
362
15
1,424
Netincome
$84, 729
3,144,4752, 385, 937
404,047
1,159,433
58,989
8,815,440
Prior yearloss deduc-tion from
net incomefor net tax-able income
$11,935
318,807
18,795
40, 646
822,063
Incomeand profits
tax
$5,088
384,358232, 755
34,398
93, 519
4,828
876,050
Corporations re-porting no net in-
come
Num-ber
19
68382
89
492
14747
2,441
Deficit
$217,100
213,1421,909,150
368, 324
4,345, 562
46, 50642
12,343,115
N E B R A S K A
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products-Leather and leather prod-
uctsRubber and rubber goodsLumber and wood products.Paper, pulp, and products....Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products._.All other manufacturing in-
dustries
Total manufacturing
Construction _._Transportation and other public
utilitiesTradePublic service—P r o f e s s i o n al,
amusements, hotels, etc _Finance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns.
Total
10152
13716
54
173
77
38
3055
48
430
66
3321,544
240
1,772
26295
4,858
4516
728
41
123
53
21
2232
25
253
46
251947
161
1,127
11
2,857
$232, 533687,047
3,184,86332,089
42,1223,086
187, 638828, 603689, 962
864, 355
139, 583449,826
365, 615
6, 787, 742
905, 521
2, 854, 5317, 036, 971
951, 620
4,922, 618
41, 241
25,019, 824
$27, 32311,071
92,29110,001
2,1026,092
35, 661
6,11542,869
34, 557
229, 688
14,420
13, 618693,194
39,915
249, 974
6,134
1, 285,337
$18,83882, 520
376, 7901,397
4,847
20," 546"103, 32573,182
105,170
12,16546,461
39, 673
783, 556
104,422
325, 551729,880
93,273
414,824
2,379
2, 555,243
5636
658
135
24
17
823
23
177
20
81597
79
645
15295
2,001
$617,83180,819
661, 92139,948
85, 653231, 321
11, 754
158,693
82, 289
59, 998419, 689
284, 060
2,035, 326
4 236,691
159, 9775, 622,960
287, 682
4,031,117
131, 748
13, 204,151
NEVADA
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile productsLeather and leather productsRubber and rubber goods
76461
183
2425
111
$369, 813156, 284
21, 3921,990
$238, 610 $12, 53917, 604
712
52436
72
$1, 565,0601,153,005
19, 6999,281
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
104 STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
NEVADA—Continued
Industrial groups
Manufacturing—Continued.Lumber and wood products..Paper, pulp, and products.._Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products___All other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilitiesTradePubl ic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related business...Combinations—Predominant in-
dustry not ascertainableInactive concerns
Total
Totalnum-ber ofcor-
pora-tions
4
14
7
32
3
54
9
38160
48
116
14180
1,156
Corporations reporting net income
Num-ber
2
4
2
31
2
26
4
21121
30
79
7
337
Netincome
$68, 274
23,095
44,030
37, 2128,176
84, 507
288, 676
4,989
254,1911,021 191
96, 630
337, 798
29,022
2, 558, 594
Prior yearloss deduc-tion from
net incomefor net tax-able income
$66, 654
66,654
2,4579,752
317,473
Incomeand profits
tax
$2,194
5,293
4,152772
10, 548
23, 671
28, 534103, 733
7,148
29, 757
2,121
225,107
Corporations re-porting no net in-
come
Num-ber
2
10
5
1
1
28
5
1739
18
37
7180
819
Deficit
$11, 457
23,949
29, 750
5,166
460
99, 762
36,006
61, 316209, 604
47,084
108,133
13,930• 52
3, 293,952
N E W HAMPSHIRE
Agriculture and related indus-tries
Mine and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather productsRubber and rubber goodsLumber and wood products _Paper, pulp, and products. . .Printing and publishingChemicals and allied sub-
stances .Stone, clay, and glass prod-
ucts . _Metal and metal products. . .All other manufacturing in-
dustries __
Total manufacturing
Construction ._ ._Transportation and other public
utilities . . .Trade _Public service — Professional,
amusements, hotels, etcFinance — Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
1716
236239
2552023
13
851
35
331
17
100259
76
249
1442
1,121
CO
CO
144323
2361517
9
333
19
214
11
80194
48
189
5
750
$15,92616, 762
100, 3831, 905, 938
872,15832, 287
1,110,6221, 239, 363
211, 219
100, 003
27, 2851,448,264
839,087
7, 886, 609
30,913
1, 517,0631,807, 449
144,082
1,250, 224
4,134
12,673,162
$9,101155,071191, 658
31, 232
10, 588
16,78838,130
14,993
467, 561
$9521,560
9,969216,05382,613
3, 536129, 682152,31922,183
11, 813
636173, 329
101,114
903, 247
I 1.729
48,993
2,947
8,971
528,472
177,738184,848
10,331
123,664
9
1,404,078
1113
91916
1956
4
518
16
117
6
2065
28
60
942
371
$21, 235126, 745
83,133243,112235,223
273, 26945,42833, 415
29, 695
25,235153, 528
139, 500
1,261, 538
67,746
210, 369318, 660
138,973
323, 340
47,174
2,515,780
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 105
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
NEW JERSEY
Industrial groups
Agriculture and related indus-tiies
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather products-Rubber and rubber goodsLumber and wood products. _Paper, pulp, and products...Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
ucts .Metal and metal products._.All other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilitiesTradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related business . . .Combinations—Predominant in-
dustry not ascertainableInactive concerns
Total
Total
ber ofcor-
pora-tions
154115
32279911176
11988
233
276
208805
549
3,586
747
5782,646
874
3,582
101679
13,062
Corporations reporting net income
Num-ber
6852
183459
69389454
156
161
146502
333
2,195
536
389 '1,850
542 i
2,437
51
8,120
Netincome
$972,3891,226, 986
16, 987,00236, 956, 625
2, 045, 8293, 382, 6852, 261,1962, 759, 2523, 050, 654
8,174, 583
6,511,24952,041, 850
22, 868, 745
157, 639, 670
3, 736,833
20, 427, 30643, 593, 823
6,401, 564
39,315,214
583, 691
273, 897, 476
Prior yearloss deduc-tion from
net incomefor net tax-able income
$19,82423, 957
3.451, 9782, 642, 729
107,002133,423117,497554,171
54,124
225, 571
154,8002, 739, 971
2,183, 564
12,364,830
202, 954
120, 2101, 045,475
207,294
501, 001
28, 093
14, 514, 238
Incomeand profits
tax
1$108, 853
143,018
1,665,2744,286, 799
233,531402,153250,825267, 729424,418
975,817
778, 6976,065, 255
2, 541, 354
17,891, 852
350, 233
2,474, 2785, 015, 628
691, 320
4, 517, 304
62,480
31, 254, 966
Corporations re-porting no net in-
Num-ber
8663
1393404238253477
115
62303
216
1,391
211
189796
332
1,145
50679
4,942
come
Deficit
$952,450381,177
1, 651,2037,193, 7751,379, 7562,150,812
246, 975628, 684680, 904
1, 627, 916
493, 5536,399, 969
3,854, 944
26, 308,491
2 395 925
3, 572,1516,173,104
2, 881, 485
10,395, 950
685, 421376
53, 746, 530
NEW MEXICO
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products_Leather and leather products.Rubber and rubber goodsLumber and wood products..Paper pulp and productsPrinting and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products .All other manufacturing in-
dustries ._
Total manufacturing
9390
24
13
21
3
52
1
69
2820
13
8
11
1
32
1
39
$157, 023416, 255
18, 323
420, 080
25, 770
21,050
32, 53514,493
5,898
538,149
$32, 940139, 962
7,505
92, 926
100,431
$11,24132,882
354
39, 933
1,108
2,381
3,8301,358
487
49,451
6570
11
10
30
$766, 684319, 789
64,150
4,550
66, 667
25, 300
2 922
163, 589
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
106 STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
NEW MEXICO—Continued
Industrial groups
ConstructionTransportation and other pub-
lic utilitiesTradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
Totalnum-ber ofcor-
pora-tions
8
32250
72
222
13104
953
Corporations reporting net income
Num-ber
5
20163
46
98
5
424
Netincome
$107, 427
108,4731,095,175
191,174
308,785
52, 375
2, 974,836
Prior yearloss deduc-tion from
net incomefor net tax-able income
$4, 754
30,143
19,412
327,642
Incomeand profits
tax
$12,116
10, 530106,118
19,156
25,134
3,352
269, 960
Corporations re-porting no net in-
come
Num-ber
3
1287
26
124
8104
529
Deficit
$2,067
220,179387,463
69,916
661,305
303,053
2,894,045
NEW YORK
Agriculture and related indus-tries -
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextile and textile products..Leather and leather productsRubber and rubber goodsLumber and wood products..Paper, pulp, and products._.Printing and publishingChemicals and allied sub-
stances . -. __Stone, clay, and glass prod-
uctsMetal and metal products...All other manufacturing
industries
Total manufacturing
Construction. _Transportation and other public
utilitiesTradeP u b l i c service—Professional,
amusements, hotel, etc ._Finance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainable--Inactive concerns
Total
422902
1,5184,457
484107711491
2,047
1,298
4542,622
2,640
16, 829
3,649
3,32216, 327
5,055
18, 675
5504,132
69,863
177244
8852,795
31352
517321
1,301
735
3351,617
1,555
10,426
2, 294
2,03710,283
2,858
12, 245
284
40, 848
$5, 233, 77243,136, 346
135,929,865126, 785, 57815,147, 8499, 022, 203
11, 556, 32525, 010, 26646, 007, 088
171, 664, 212
24, 086,742332, 737, 792
141, 700, 563
$3, 769,22316, 547, 726
8, 393,0647, 291, 872
686, 0674, 367,873
733,1918, 711, 4081, 477, 506
2, 668, 670
427,89420, 325,120
5, 254, 428
1,039,648,483 60, 337, 093
22, 074, 856
464, 884, 392269, 084,005
57,298,191
246,190, 328
9, 379, 522
2,156,929,895
2, 329, 244
18, 499, 87320, 934,053
3, 315, 858
10, 895,443
432, 620
137, 061,133
$154, 0423, 440,819
15, 762, 51014, 864, 5731, 763, 451
575, 7841, 278, 3872,391,1155,423, 042
21, 039, 352
2, 913, 34639, 041, 736
16, 854, 382
121, 907, 678
2, 095, 638
55,164,18630, 311, 530
6,365, 696
27, 590, 885
1, 077, 780
248,108,254
245658
6331,662
17155
194170746
563
1191,005
1,085
6,403
1,355
1,2856,044
2,197
6,430
2664,132
29,015
$2, 523,834102,122,114
51, 650, 05124,160, 6649, 799, 9749,313,1461, 990, 2372, 866, 6638, 069,904
29, 675, 543
1, 566, 06230, 259,174
22, 214,996
191, 566, 414
12, 836, 605
42, 553, 70973, 083,72a
16,963,461
90, 357, 301
5, 397, 65150, 725
537,455, 537
N O R T H C A R O L I N A
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products .Leather and leather productsRubber and rubber goods
15141
223473
123
7719
130350
5
$228,968331, 736
29, 938, 26027, 948, 864
26,645
$16, 71417, 029
25, 4921, 241, 619
17,350
$13, 67937, 625
3, 715,4163, 294, 391
596
7422
93123
73
$252, 684152, 333
1, 390,1672, 564, 689
176,817107,839
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OP INCOME 107
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
NORTH CAROLINA—Continued
Industrial groups
Manufacturing—C ontinued.Lumber and wood products..Paper, pulp, and products.._Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products...All other manufacturing in-
dustries
Total manufacturing
Construction..Transportation and other public
utilitiesTrade . . .P u b l i c service—Professional,
amusements, hotels, etc ___Finance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainable.Inactive concerns
Total
Totalnum-ber ofcor-
pora-tions
2897
104
74
6368
64
1,380
107
3681,803
352
1,420
58307
5,987
Corporations reporting net income
Num-ber
2135
66
43
4350
41
946
64
2551,311
177
926
35
3, 810
Netincome
$5, 688,19547, 288
473,038
1, 522,478
676, 668438, 047
445,871
67, 205, 354
637, 081
18,852,63112, 338, 972
1, 034,878
7,124, 247
177, 612
107,931,479
Prior yeaiirloss deduc-tion from
net incomefor net tax-able income
$494,94940, 740
26
106, 074
15, 35151, 645
49, 738
2,042,984
87, 666
24, 657720, 638
15, 769
109, 204
11, 242
3, 045, 903
Incomeand profits
tax
$617, 7445,103
48,896
170, 212
75, 02441, 251
43, 915
8, 012, 548
58, 390
2, 327, 2621, 217, 522
103, 555
717, 232
14,800
12, 502, 613
Corporations re-porting no net in-
come
Num-ber
762
38
31
2018
23
434
43
113492
175
494
23307
2,177
Deficit
$1, 572,31142,691
263,255
239,688
109, 99799,569
122, 511
6, 689, 534
243,066
330,9271,800, 282
379, 669
1, 685, 961
120,573
11, 655, 029
NORTH DAKOTA
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobacco _.Textiles and textile products-Leather and leather products.Rubber and rubber goodsLumber and wood products.Paper, pulp, and productsPrinting and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
ucts . . __ _Metal and metal products. _All other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilities _Trade __ . . .Public service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
8126
4823
3
46
1
107
6
126
18
1511,141
115
1,202
1959
2,938
238
2513
1
29
56
2
72
12
81672
71
387
8
1,334
$34, 521182, 280
217, 865658
26,440
68
75, 542
109, 07020,815
889
451,347
110,385
212, 2651, 663,688
89, 518
718,832
15,009
3,477, 845
$3,126
366
3,492
11,939
141,833
2,555
69, 500
229, 319
$2, 37621,312
22, 700
2,722
5,166
12, 8901,343
44, 821
9,841
18, 32786,824
2,954
28, 829
655
215,939
5818
231
17
1
51
4
54
6
70469
44
815
1159
1,604
$208, 975245,401
122,4462,705
1, 263
26, 580
5,783
18, 9731,241
2,698
181,689
40,124
179,3571,489, 738
76,648
2,889,664
36,654
5,348, 250
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
108 STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
OHIO
Industrial groups
Agriculture and related indus-tries _
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products-Leather and leather products.Rubber and rubber goods.__Lumber and wood products..Paper, pulp, and products--Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products.._All other manufacturing in-
dustries __
Total manufacturing
ConstructionTransportation and other public
utilitiesTrade -P u b l i c service—Professional,
amusements, hotels, etc.Finance—Banking, insurance,
and related businessCombinations—Predominant
industry not ascertainableInactive concerns
Total
Totalnum-ber ofcor-
pora-tions
2151,047
765380119106321129623
396
4201,846
877
5,982
869
9585,536
1,335
4,869
1911,095
22,097
Corporations reporting net income
N u m -ber
105418
4532917043
24888
442
259
2981,191
539
Netincome
$552,41322, 987, 306
13, 801,32713, 640, 9494,712,933
19, 730, 99210,854,88910, 856, 61112, 810, 586
41,156,139
21, 599, 532158,135,158
28. 094. 841
3,922 335,393,957
576
7193,811
860
3,249
98
13, 758
5, 823,361
.50, 772, 29467, 341, 038
9, 388, 831
41, 053, 747
5, 289, 090
538, 602, 037
Prior yearloss deduc-tion from
net incomefor net tax-able income
$34,3383,146, 671
1, 241, 8821, 416, 509
350,99014, 820,3431, 274,957
386,110212, 575
3,179, 017
754, 65327, 788, 236
1, 286, 574
52, 711, 846
9, 845, 292
1,156, 8424, 614, 868
487, 443
852, 658
2, 637, 981
75, 487, 917
Incomeand profits
tax
$48,6662,436, 211
1, 502, 5031, 503, 057
541, 371610,494
1,157,6631, 321, 5651, 505, 383
4, 796,152
2, 582, 01716, 566,114
3, 274, 918
35, 361, 217
522, 377
6, 078, 8567, 237, 742
979, 305
4, 466, 242
312, 308
57,442, 924
Corporations re-porting no net in-
come
N u m -ber
110629
3128949637341
181
137
122655
338
2,060
293
2391,725
475
1,620
931,095
8,339
Deficit
$528,46111, 825, 634
8, 742,9441,175, 7113, 259, 2233, 532, 7461,121,442
528, 9221, 784,376
1, 946, 215
2, 806, 55324, 500, 304
6,158,141
55, 556, 577
3, 003,123
2,919,15317, 504, 969
2, 586, 741
24,132, 903
937, 944794
118, 996, 299
OKLAHOMA
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobacco .Textiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products..Paper, pulp, and products...Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
ucts .Metal and metal products_._All other manufacturing in-
dustries
Total manufacturing
831,146
1231431
211
94
119
3960
47
522
51313
73721
111
58
33
1129
29
255
$194,1368, 710,116
748, 83072, 3297,5033 087
117, 531252
468, 712
1, 456,114
251, 669767, 647
540, 090
4, 433, 744
$13, 6331,192, 800
91, 224
11,918
8,890
54, 684
110, 689
35, 669
313,074
$14, 569906, 412
69,8217,766
438133
11, 309
50, 841
171,445
29, 84379, 524
59, 360
480, 480
32833
5071
10
36
86
2831
18
267
$257, 85026,127, 377
253, 586120. 984
5,292
31, 987
113, 493
15, 091,482
365, 527246, 247
368, 922
16, 597, 520
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 109
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
OKLAHOMA- Continued
Industrial groups
ConstructionTransportation and other public
utilitiesTradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
Totalnum-ber ofcor-
pora-tions
139
2121,464
294
1,278
41530
5,709
Corporations reporting net income•
Num-ber
90
131
894
185
680
16
2,615
Netincome
$698,916
3, 025, 2915,970, 826
774, 286
2, 833, 292
147, 470
26, 788, 077
Prior yearloss deduc-tion from
net incomefor net tax-able income
$23,769
60, 759431, 020
145
231,138
2,526
2, 268, 864
Incomeand profits
tax
$66, 583
353, 611547, 403
71, 543
244,432
15, 572
2, 700, 605
Corporations re-porting no net in-
come
Num-ber
49
81
570
109
59825
530
3,094
Deficit
$389,537
1,133, 6355, 320,977
240,142
3, 821,419
153,484560
54, 042, 501
O R E G O N
Agriculture and related indus-tries__ _ ___ _
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather products-Rubber and rubber goodsLumber and wood products.Paper, pulp, and products...Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products...All other manufacturing in-
dustries .
Total manufacturing
ConstructionTransportation and other public
utilitiesTradePublic service—ProfessionaPi,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
328192
24134115
2527
104
31
41106
81
913
121
3591,100
395
1,207
62624
5,301
10119
1282884
1367
70
11
2657
40
515
77
221743
264
624
28
$3, 616,186110, 788
1, 753, 680414, 201
61, 62516, 746
9, 844, 6171, 096,185
654, 812
184, 815
479, 920928, 774
214,165
15, 649, 540
965, 671
2, 265,1748, 336, 230
1, 507,133
2, 853, 715
114, 358
2,592 35, 418, 795
$380,496603
479, 46333, 76110, 653
828, 59220, 67810,376
6,52834, 425
20,068
1,444, 544
569, 922
72, 690617,880
87, 714
233, 633
10, 989
3,418, 471
$394,20412, 268
142, 33144, 291
5,1191,325
1,108, 502133,72469, 463
21, 397
54, 908102, 244
17,133
1, 700, 437
48, 646
245, 080839, 222
141, 556
240,466
8,847
3, 630, 726
227173
113(>31
110
34
20
1549
41
$1, 852, 558485,156
1, 328, 94113, 5574,1381,798
1,447, 468
202, 562
270, 594
54, 324211, 676
158,334
398 3,693,392
44 1 185.149
138357
131
583
34624
2,709
811,8142,894, 501
260, 659
3,937,863
342, 4717,000
14, 470, 563
PENNSYLVANIA
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather products.Rubber and rubber goods___
1892,152
9631,099
14431
83770
5646728611
$1, 230,87581, 789, 024
35, 865,01092,845,9344, 702,3681, 324,930
$461, 8355,812, 959
974, 8312, 734,189
247,103539,910
9,
4,11,
$84, 713485, 721
303, 698207,415546, 292158,311
1061,382
399427
5820
$695, 50440, 559,427
7,081, 8737,401, 2432, 616, 667
621, 626
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
110 STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
PENNSYLVANIA—Continued
Industrial groups
Manufacturing—C ontinued.Lumber and wood products.Paper, pulp, and products...Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products...All other manufacturing in-
dustries _
Total manufacturing
ConstructionTrnasportation and other public
utilitiesTrade .Public service—Professional,
amusements, hotels, etcFinance — Banking, insurance,
and related business . . _ .Combinations—Predominant in-
dustry not ascertainableInactive concerns
Total
Totalnum-ber ofcor-
pora-tions
409156575
531
5101,611
812
6,841
714
1,6374,439
1,178
3,979
1631,364
22,656
Corporations reporting net income
Num-ber
318104399
296
3241,021
512
4,307
448
1,1653,056
747
2,829
73
13,478
Netincome
$11, 793, 8474, 612,031
24, 623,416
16, 825,346
42,400,491156,473,620
77, 571, 699
469,038, 692
17,148,591
144,053, 78486, 803,374
11,309, 722
82, 645, 634
8,458, 951
902,478, 647
Prior yearloss deduc-tion from
net incomefor net tax-able income
$718,517288, 822213, 522
1, 334, 527
6,431,11522, 752,215
1,395, 786
37, 630, 537
1, 702,084
1,422,1365, 523,457
245,143
1,215,718
159,488
54,173, 357
Incomeand profits
tax
$1,342,599526,193
2, 995, 806
1, 908,162
4, 836,18016,397,447
9,483,035
53, 705,138
1, 867,001
17, 679,3869, 775, 518
1,255, 280
9, 738, 509
1,028,029
104, 619,295
Corporations re-porting no net in-
come
Num-ber
9152
176
235
186590
300
2,534
266
4721,383
431
1,150
901,364
9,178
Deficit
$1,820,016607,112
1,457,896
3, 623,066
2,240,46919, 828, 611
4,345, 826
51,644,405
3,496,914
4, 568,29511,796, 288
2,898,187
19,492,402
973, 751651, 02a
136, 776, 201
RHODE ISLAND
Agriculture and related indus-tries
Mining and quarrying _.
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather prod-
ucts. _Rubber and rubber goodsLumber and wood products.Paper, pulp, and products. __Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
ucts. ._ .Metal and metal products___All other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilitiesTrade . . _Public service—Professional,
amusements, hotels, etc.-Finance—Banking, insurance,
and related businessCombinations—Predominant in-
industry not ascertainableInactive concerns .
Total .
1819
51257
65
131738
38
8271
114
818
95
87525
113
471
22185
2,353
134
25173
34
111128
28
5171
62
521
64
60366
72
329
12
1,441
$39, 29336, 573
242, 20531, 677, 897
108,342308, 232163, 579469, 042
1,362,077
1,146,459
154, 6217, 956,452
3, 523, 089
47,111,995
478,443
5, 303, 8458, 906, 385
836, 986
4, 758,044
2, 957,239
$343
1, 8821, 543, 406
22, 3523,807
9,760
2,916
33, 824683, 895
83, 261
2,385,103
15,423
14, 526407,371
133, 282
215, 096
12, 600
70,428,803 3,183, 744
$2, 2963,707
26,1503, 763, 274
10,49838, 00819, 00656, 926
165,189
143, 014
14,393886, 725
419, 706
5, 542,889
47, 673
651, 5761, 006,132
77,143
515,586
366, 786
8, 213, 788
515
2684
3126
10
10
3100
52
297
31
27159
41
142
10185
912
$65, 874113,496*
352, 9612,614,946
14, 53310, 91713,42586,38571, 848
41, 934
87,5501,061, 075
739, 265
5,094,839
183,446-
304, 800859, 775
192,960
18,365,105
163, 262512.
25,344, 069
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 111
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
SOUTH CAROLINA
Industrial groups
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather products.Rubber and rubber goods..Lumber and wood products_Paper, pulp, and products _Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass
productsMetal and metal products . . .All other manufacturing in-
dustries.
Total manufacturing
ConstructionTransportation and other public
utilitiesTrade . - - _Public service—Professional,
amusements, hotels, etc._Finance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainable.Inactive concerns
Total
Totalnum-ber ofcor-
pora-tions
13724
133149
!101
261
76
2522
27
600
51
2541,352
156
1,160
07370
Corporations reporting net income
Num-ber
7312
75112
1
702
39
38
1910
14
380
29
174
879
82
698
41
4, 171 I 2. 368
Netincome
$233, 045351, 512
354,13722,152,113
19
1, 544, 989277, 942136, 573
170, 008
140,13918,176
129, 897
24, 923, 993
277,483
982, 8924,190,185
159, 588
2, 625, 936
322, 843
34, 067,477
Prior yearloss deduc-tion from
net incomefor net tax-able income
$48, 7089,063
4,1091,195,452
382, 567
7,719
42, 087
21,870
1, 653, 804
10, 358783, 310
6,296
62, 860
10, 207
2, 584, 606
Incomeand profits
tax
$14, 70441,110
31, 5232, 390, 277
138. 88334, 74310, 075
10, 776
11, 682663
14, 564
Corporations re-porting no net in-
come
Num-ber
6412
5837
21
31
22
38
612
13
2, 643,186
30, 349
102, 666281, 884
9,000
215, 294
31, 578
220
22
80473
74
462
20370
3,369,771 1 1,803
Deficit
$225,980474,435
259,854841, 585
3,275212
406, 322
114,809
531,158
32,859105, 790
177, 640
2,473, 504
225, 226
144, 3652,155, 020
218,803
1,859, 089
51,49040
7,827,952
SOUTH DAKOTA
Agriculture and related indus-tries
Mining and quarryingi
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather products.Rubber and rubber goodsLumber and wood products..Paper, pulp, and products. _Printing and publishingChemicals and allied sub-
Stone, clay, and glassproducts
Metal and metal products--All other manufacturing in-
dustries.-
Total manufacturing
6350
841
71
42
6
1412
9
176
2511
521
5
26
6
78
3
108
$26, 84311,135
275, 665510
55, 386
81, 895
54, 286
12, 75535, 038
1,752
517, 287
$3, 736
9,778
8,022
17, 800
$101592
26,182
5,992
5,213
5,889
2612,945
46,482
3839
32
21
16
74
6
68
$143,803232,360
111, 621
1,012283
128,043
12, 27219,939
15,235
288,405
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
112 STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
SOUTH DAKOTA—Continued
Industrial groups
Construction __Transportation and other public
utilitiesTradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related business.-.Combinations—Predominant in-
dustry not ascertainableInactive concerns
Totalnum-ber ofcor-
pora-tions
32
232960
145
933
237
Total ._ 2,856
Corporations reporting net income
Num-ber
166656
91
445
12
1,536
Netincome
Prior yearloss deduc-tion from
net incomefor net tax-able income
$86, 959
470, 2982, 219,484
100, 834
761, 227
28, 512
4, 222, 579
.8, 542
5,734161,125
18,978
8,975
234,890
Incomeand profits
tax
$5,353
46, 779151, 718
5,021
39,496
1,076
296, 618
Corporations re-porting no net in-
come
Num-ber
10
66304
54
16237
1,320
TENNESSEE
TEXAS
Deficit
$27, 661
106,1041, 069, 766
62,975
2,097, 730
33, 323-
4,062,127
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile productsLeather and leather productsRubber and rubber goods. .Lumber and wood products..Paper, pulp, and products...Printing and publishing...-Chemicals and allied sub-
stancesStone, clay, and glass prod-
ucts .Metal and metal products..All other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilitiesTrade. . _Public service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant
industry not ascertainableInactive concerns
Total
100214
254118
72
1829
84
84
68104
98
1,010
97
2941, 386
278
1,111
40330
4,860
5180
1598231
1357
55
45
4978
57
671
60
199984
186
827
26
3,084
$209, 7731, 946, 261
5, 685, 8894, 759, 027
302,1231,925
6, 438, 88776, 837
670, 514
1,301,352
2, 921,4673, 041,368
1,084, 701
26, 284,090
679, 693
3,117, 53512,259, 892
1,844, 331
7, 314,981
665, 074
54, 321, 630
$4, 590169,375
127,081242, 731
990, 79517, 52837, 243
74,611
47,954539, 986
187, 397
2,265, 326
64, 264
82, 564946, 791
30,793
79,463
184,838
3,828,004
$18, 331211,175
671, 423554,560
37, 756
678, 3305,664
70, 960
147,510
352, 036340, 727
105,604
2,964, 570
67, 310
357,9701,254, 888
201, 843
767, 274
56, 859
5,900,220
49134
953641
472
29
39
1926
41
339
37
95402
92
284
14330
1,776
$207, 576-1, 525,194
1,178, 020624, 774251, 051102, 858686, 932207, 573109,166
538, 53S
118, 664201, 768
1,706, 752
5, 726,096
325,485
882, 7953, 591,397
376, 653
2,148,462
807,323304
15, 591, 285
Agriculture and related indus-tries __ _-
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather productsRubber and rubber goods._.
513815
35078144
355234
22355111
$1,916,1317,002,149
4, 870, 5552, 024,355
192,562267
$112, 920221,155
202, 389151, 32667,105
$152,833819,908
547,302224, 711
13,650
158581
1272333
$2,297, 72429,445,812
1,141,409448, 752113,109
77, 841
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 113
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
TEXAS—Continued
Industrial groups
Totalnum-ber ofcor-
pora-tions
Manufacturing—Continued.Lumber and wood products .Paper, pulp, and products._Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
ucts IMetal and metal products__.|All other manufacturing in- ;
dustries ___j
Total manufacturing-.
14411
186
235
76130
102
1,330
Construction __Transportation and other public
utilitiesTradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—P redominant
industry not ascertainableInactive concerns
Total 10,227
168
7113,019
606
2,583
86396
Corporations reporting net income
Num-ber
927
123
60
Netincome
$9,052,150111,516
1, 005, 237
914,186
3, 305, 2993, 766, 792
1,109, 099
Prior yearloss deduc-tion from
net incomefor net tax-able income
778 26, 352,018
$199, 3247,115
28, 224
73, 588
5,031383, 395
56,117
Incomeand profits
tax
51,095, 30212, 277
101, 565
94,183
407, 387408, 674
120, 420
1,173, 614 I 3, 025, 471
109
5082,080
417
1,749
43
2, 245, 628 I
14, 826, 39632, 764, 355
2,355, 208
14,160,508 j
1,179,377 !
210, 880
114, 3012,572, 893
65, 208
950,449
380, 316
6, 273 102, 801, 770 5, 801, 736
236,001
1, 783, 8963, 347,147
226, 786
1, 349, 898
96, 463
Corporations re-porting no net in-
come
Num-ber
42
Deficit
552
59
203939
189
834
43396
11,038,403 3,954
$841,84270, 764
319, 660
6, 322, 390
354,271741,168
365, 536
10, 796, 739
375, 473
2, 717, 0177,455, 514
1, 440, 716
9, 312, 324
4, 619,93320
18,461,272
UTAH
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather products-Rubber and rubber goodsLumber and wood products.Paper, pulp, and productsPrinting and publishingChemicals and allied sub-
stances _ _ . _.Stone, clay, and glass prod-
uctsMetal and metal productsAll other manufacturing in-
dustries...
Total manufacturing
Construction.Transportation and other public
utilitiesTiadePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related business . . . . . .Combinations—Predominant in-
dustry not ascertainableInactive concerns
Total
171600
125196
43
40
21
2334
21
296
62
125758
175
582
32244
3,045
7382
87142
43
29
13
1520
13
200
39
66535
102
353
18
1,468
$419, 3105, 272, 922
7, 510, 990102, 954
3,727
22, 09739, 524
262,247
469, 805
488, 374141, 358
75,812
9,116, 888
247,152
360, 2043, 743, 566
670, 558
2, 619, 786
67, 088
22, 517,474
$117,44751, 742
5, 336, 016
$46,131645,888
261, 3469,855
1.7962,661 ! 4,0125,162 | 28, 145
65,101 49. 552
9,73597, 799
5, 516,474
8,501
100, 002310, 396
14,436
127,121
6, 246,119
58, 6232,688
7,768
423, 785
22, 530
23,667342, 404
68, 586
254, 883
5,614
1, 833, 488
98518
3854
11
8
814
8
96
23
59223
73
229
14244
1,577
$387,4852,132, 626
293, 59940, 058
5,906
41, 952
148, 441
56, 99099, 354
55,085
741, 385
319, 525
269, 6121, 211, 593
198,172
2,858,887
18,363
8,137, 648
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
114 STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
VERMONT
Industrial groups
Agriculture and related indus-tries
Mining and quarrying _ .
Manufacturing:Food products, beverages,
and tobaccoTextiles and textiles products-Leather and leather products-Rubber and rubber goods. .Lumber and wood products..Paper, pulp, and products. _.Printing and publishing.Chemicals and allied sub-
stances. _Stone, clay, and glass prod-
ucts . .Metal and metal products...All other manufacturing in-
dustries. __
Total manufacturing
Construction.Transportation and other public
utilitiesTrade.Public service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustrv not ascertainable.. _Inactive concerns
Total.
Totalnum-ber ofcor-
pora-tions
2931
59363
541824
12
6244
28
340
6
105253
43
191
733
1,038
Corporations reporting net income
Num-ber
919
46272
391119
7
5435
16
256
5
87201
27
147
4
755
m Netincome
$13, 554678, 895
363, 2691, 265, 743
26, 288
962, 824782, 95589, 957
164, 978
1, 843, 2831, 079, 843
813, 252
7, 392, 392
14,108
523, 9941, 465,170
116,446
1, 956,159
2 739
Prior yearloss deduc-tion from
net incomefor net tax-able income
$65, 521
2,53077, 518
69, 580272,827
5,523
117, 464366, 054
71, 796
983, 292
1, 37170,313
6,009
11, 285
12,163,457 1,137,791
Incomeand profits
tax
$42074,813
37, 340145, 445
2,821
108, 90462, 3816, 579
20,140
207 ')0785, o40
91,197
765, 454
1,085
53, 521138,954
9,429
217, 512
1, 261,188
Corporations re-porting no net in-
come
Num-ber
2012
1391
1575
5
89
12
84
1
1852
16
44
333
283
Deficit
$116, 900129,182
120, 943143, 27124, 504
148, 596579, 546
18, 715
5,941
37,47232, 045
273,154
1, 384,187
8,388
163, 738270,477
30, 287
832, 764
47, 76610
2, 983, 699
VIRGINIA
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather products.Rubber and rubber goods...Lumber and wood products.Paper, pulp, and products...Printing and publishingChemicals and allied sub-
stances _Stone, clay, and glass prod-
ucts.. _. __Metal and metal products.__All other manufacturing in-
dustries
Total manufacturing
141209
28773143
16922
101
95
66104
68
1,002
4894
166567
1131875
48
4359
41
626
$111,1426,404, 052
2, 920,1384, 592, 7631, 722, 670
2, 986, 692878, 798
1,371,498
412,463
646,0771, 484, 794
1, 541,382
18, 557, 275
$24, 75699, 961
69, 04073, 61916, 522
400, 77550, 886
139
69,950
91,620171,893
214, 514
1,158, 958
$3, 501774, 031
328,437556, 889212,343
307,877101, 906160,839
36, 629
62, 260164, 356
161, 363
93115
1211773
564
26
47
2345
27
2,092,899 | 376
$895, 9922, 762,930
1, 302, 766390, 703366,843
98, 509713,082390, 661179,118
9, 273, 216
223, 577489,106
96, 050
13, 523, 631
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 115
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
VIRGINIA—Continued
Industrial groups
ConstructionTransportation and other public
utilitiesTrade .Public service—Professional,
amusements, hotels, etc _.Finance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns .
Total. . . .
Totalnum-ber ofcor-
pora-tions
136
332
1,846
309
1,68748
247
5,957
Corporations reporting net income
Num-ber
83
2161,303
197
1,118
26
3,711
Netincome
$1,318,021
42, 620, 59812, 933,064
1,815, 308
10, 237,428
503, 227
94, 500,115
Prior yearloss deduc-tion from
net incomefor net tax-able income
$46,056
306,8571,084, 405
54, 581
139, 353
2, 914, 927
Incomeand profits
tax
$145,381
5,260, 5221, 237, 926
190,180
1,071, 893
58, 777
10, 835,110
Corporations re-porting no net in-
come
Num-ber
53
116543
112
569
22247
2,246
Deficit
$614,762
1,358,6465,511, 623
389, 584
2,414,428
164,487
27, 636, 063
W A S H I N G T O N
Agricultural and related indus-tries..
Mining and quarrying
Manufacturing:Food products, beverages,
and tobacco . . .Textiles and textile products.Leather and leather products.Kubber and rubber goodsLumber and wood products..Paper, pulp, and productsPrinting and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal productsAll other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilitiesTradePublic service—Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related business.Combinations—Predominant in-
dustry not ascertainableInactive concerns _.
Total
559522
334731110
50610
165
69
64226
113
1,581
182
6082,211
727
2,249
961,051
9,786
21957
18347103
3198
117
32
36135
60
950
112
4031,463
405
1,235
40
4,884
$11,559,830649, 983
4,145,054577, 787110,143
6,37628, 473, 2961, 090, 6881, 262, 231
243, 709
1, 245, 3601, 799, 856
412, 638
39, 367,138
777, 538
7,067, 65315, 539, 764
2, 538, 416
6,008,867
228, 299
83, 737, 488
$485, 769203, 963
868, 29224, 783
8012,663
2,199, 83011,33729, 026
25,163
198, 385197,900
106,441
3, 664, 621
148,989
339,9041,155,092
61, 976
210, 722
94, 577
6, 365, 613
$1,348, 86971,142
387, 92964,19312, 328
1633, 251, 330
132, 595134, 467
23, 215
147,717190, 562
30,122
4,374, 621
60, 362
783, 9221, 542, 538
251, 857
554, 965
11,136
8,999,412
340465
15126.17
1872
48
37
2891
53
631
70
205748
322
1,014
561,051
4,902
$2,781,3162,885, 644
1,934,80059, 9482,328
235, 2011,916,416
66,055193, 313
335, 201
267,075587, 514
222,949
5, 820, 800
520, 585
1, 305,2953, 625, 797
861,461
8,338,749
363,31195
26,503,053
WEST VIRGINIA
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobacco __Textiles and textile products.Leather and leather productsRubber and rubber goods
921,190
1362953
26489
9520
1
$50, 25421,035, 518
2, 647,075845,449
11, 565
$10, 213821, 700
195,4262,124
$1, 7622,461,195
284,967102,630
1,196
66701
41943
$247,27010, 617,466
324,38873,444
120,06469,991
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
116 STATISTICS OF INCOME
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
WEST VIRGINIA—Continued
Industrial groups
Manufacturing—Continued.Lumber and wood products .Paper, pulp, and products...Printing and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products...All other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilitiesTradePublic service — Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
Totalnum-ber ofcor-
pora-tions
1261067
45
12087
30
658
111
227
1,177
199
1,11959
230
Corporations reporting net income
Num-ber
887
50
23
7451
17
426
74
161
904
122
845
41
5, 062 3. 088
Netincome
$3,323, 853190, 767349,441
5, 731,115
4, 284, 8973, 761, 563
902, 227
22, 047,952
500, 598
6, 398, 31012, 468, 331
671, 352
8, 783, 632
1, 521, 937
Prior yearloss deduc-tion from
net incomefor net tax-able income
$214,82767, 8023,904
2,094
51, 624723,392
31, 621
1, 292,814
13, 678
161, 711305, 234
17, 392
90, 370
5,996
73, 477, 884 2, 719,1C8
Incomeand profits
tax
$382, 26914, 29834, 558
714,156
522, 385372,806
108, 720
2, 537,985
47, 650
755, 5011, 364, 566
61, 659
929,883
183, 874
8, 344, 075
Corporations re-porting no net in-
come
Num-ber
383
17
22
4636
13
232
37
66273
77
274
18230
1,974
Deficit
$766,872
54.! 091
325, 212
665, 4612,307, 586
165, 453
4, 878,120
544, 032
295,9451, 732, 413
509,381
1, 042, 592
149, 20830
20, 016, 457
WISCONSIN
Agriculture and related indus-tries
Mining and quarrying
Manufacturing:Food products, beverages,
and tobacco _Textiles and textile products-Leather and leather productsRubber and rubber goodsLumber and wood products.Paper, pulp, and products...Printing and publishingChemicals and allied sub-
stances .Stone, clay, and glass prod-
uctsMetal and metal products...All other manufacturing in-
dustries _Total manufacturing
Construction. _Transportation and other public
utilities. .Trade. _Public service — Professional,
amusements, hotels, etcFinance—Banking, insurance,
and related businessCombinations—Predominant in-
dustry not ascertainableInactive concerns
Total
265215
1,15420311710
29293
269
100
105642
405
3,390
319
7843 059
675
3,144
124822
12, 797
9767
791143803
21663
179
60
72385
241
2,233
219
5672 190
429
2,020
59
7,881
$1,303, 289566, 386
8, 225, 2116, 018, 7264, 028, 315
580,05614, 752, 2467, 750, 7442, 428, 796
4, 944, 991
920 46138, 631, 054
9,751, 563
98, 032,163
1, 604, 686
6, 776,11720 181,825
2, 717, 099
18, 465, 257
570, 808
150, 217, 630
$67, 0469,053
625, 422263, 984323, 877
2,4722, 694,168
682, 59927, 554
453, 657
15, 8252,912,017
682, 383
8, 683, 958
52, 288
16,8741,188, 698
64, 531
133, 374
11, 649
10,227, 471
$143,25658, 819
860, 291701,899454, 857
71,9481, 501, 518
878, 226267, 314
553,427
101, 6704,426, 621
1, 097,825
10,915, 596
154, 781
780, 7802, 015,451
275, 776
1,977, 004
65,466
16, 386,929
168148
3636037
7763090
40
33257
164
1,157
100
217869
246
1,124
65822
4,916
$964,135651,111
2, 393, 272625, 758
2, 816,876304,857
1, 027, 6701, 096, 252
494,142
431, 352
115, 5807,468, 909
2,172, 720
18, 947, 388
449, 561
712, 7233, 566,871
530,189
11,488,325
293, 5021,156
37,604,961
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 117
TABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—Continued
WYOMING
Industrial groups
Agriculture and related indus-tries. _
Mining and quarrying
Manufacturing:Food products, beverages,
and tobaccoTextiles and textile products.Leather and leather productsRubber and rubber goodsLumber and wood products._Paper pulp and productsPrinting and publishingChemicals and allied sub-
stancesStone, clay, and glass prod-
uctsMetal and metal products __All other manufacturing in-
dustries
Total manufacturing
ConstructionTransportation and other public
utilitiesTrade . . . .Public service — Professional,
amusements, hotels, etc . . . ___Finance—Banking, insurance,
and related business . . . . . .Combinations—Predominant in-
dustry not ascertainableInactive concerns
Total
Totalnum-ber ofcor-
pora-tions
275240
223
18
24
4
93
1
75
25
80354
80
299
19189
1,636
Corporations reporting n"et income
Num-ber
10950
ll6
18
2
32
Netincome
$640, 627
Prior yearloss deduc-tion from
net incomefor net tax-
able income
$217. 253416,511 | 18,299
50,309108, 551
150,008
46, 645
170
13, 5465,918
45 | 375,147
16
46250
46
176
9
747
179, 244
699,4562,045,088
182, 948
772, 556
11,140
5, 322, 717
2,302
2, 362
8,408
11,523
10,197
268,042
Incomeand profits
tax
$37,90042, 955
4,04713,439
18, 207
2,942
1,034082
40,351
20,047
81, 705207, 841
14,725
06, 711
327
512, 562
Corporations re-porting no net in-
come
Num-ber
166190
101
12
6
2
61
1
30
9
34
104
34
12310
189
Deficit
$1,532,9332, 213,983
36,34410,602
475619
28, 689
110, 968
39, 633778
2,367
230,473
108, 896
254, 936440, 529
53, 278
785,150
36,487102
889 | 5,656,767
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 11.—Corporation returns—Distribution by size of net income by industrial groups
[Income returned for the calendar year ended Dec. 31,1923]00
Income class
Agriculture andrelated industries
Num-ber
of re-turns
Netincome
Mining andquarrying
Num-ber
of re-turns
Netincome
Manufacturing
Embracing allmanufactures
Num-ber
of re-turns
Netincome
Food products,beverages, and
tobacco
Num-ber
of re-turns
Netincome
Textiles and tex-tile products
Num-ber
of re-turns
Netincome
Leather andleather products
Num-ber
of re-turns
Netincome
Rubber andrubber goods
Num-berof re-turns
Netincome
Under $2,000$2,000 to $5,000$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000....$1,000,000 to $5,000,000..$5,000,000 and over
2,145 $1,735,5777441 2, 358, 969397J 2,844,07"464j 10,297,088
4,835,1638, 560,1706, 610, 5188,852, 2127,366, 040
38, 735, 391
tut
72!56J20123
Reporting net incomeReporting no net income. _
3,914! 92,201,2065,446^49,930, 333
2,46367142088929623710253404
5,17513,334
$1,728,766 17,2482,126, 023 9, 2772,998,360 6,21520,926,851 12,17721,107,276 3,53937,381,54436,477,22636, 015,14489, 694, 796!35,109, 662!
2,9011,198642500
$15, 717, 52829, 603,44047, 557,232
287, 653, 553249, 996, 764454,154,234417, 552, 686444, 803, 306970,127,540
1,354, 733,166
283,565, 648! 53, 7951 4,271,899,449,334,253,838; 31,404| 1 701, 011, 681
Total _ 9,360 42,270,873 18, 509 50,688,190: 85,199! 3, 570,887, 768 14,153 382, 748,416 11, 771
3,327i1, 587!987
1,803 i422|295 i108j64
$2, 923, 520|5,024,471!7,099,193t
41,115,08929, 643, 37745,472, 34038, 588, 67045, 881,435
55 101,398,85118; 189,777,440
2,3891,310871
1,626573487223108
$2,228,4084,104, 7649, 237, 98438,373, 51340, 927, 66476, 564,44677,817, 72876, 522, 615155, 686, 72481, 948,455
397251144321886834
$368, 727810,491
1, 010, 7977,476, 2886,188, 93710,208, 02611,515,0155, 058, 74612, 511,59217,239, 718
$74,961118,698196,335
1,499,9621,263, 6863,083,1332,278,3363,372, 53727,109,8496, 926,869
8,666! 506,924,386! 7,6785,4871! 124,175,9701 4,093
563,412, 3011 71,844, 563
1,321982
72,388,3371 36,126,492
273 45,924,366334 1 21,562,982
491, 567, 738 2,303 36,261,845 607 24,361,384
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
Income class
i Deficit.
Manufacturing
Under $2,000$2,000 to $5,000$5,000 to $10,000.$10,000 to $50,000$50,000 to $100.000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000$1,000,000 to $5,000,000....$5,000,000 and over
Eeporting net incomeReporting no net income
Total
Lumber andwood products
Num-ber
of re-turns
1,121800648
1, 55051537214663
Netincome
Paper, pulp,and products
Printing andpublishing
Num-ber
of re-turns
$1,100,2292, 607, 4344, 636, 639
37, 701, 63536, 480,34558, 667,261|51,155,175!42, 704,03057, 640,4696, 356, 740
237188157354G4
1095332151
;Num-Net ber | Net
income of re-! incomei turns
$222,818612, 074
1,125,1568,438, 2636,392, 482
17, 333, 58617,684,47922, 631, 75529, 924,1395,544,445
2,644! $2,424,711,293! < 072, 357
6871 4,848,5341,089| 24, 046, 521
218j 14,884,588152 23,795,39551i 17,209,13925| 17,214,11622 38,755,112
2; 18,666,574
5,2501299,049,9572,132s1 32,586,660
7, 382 266, 463,297
l,240Jl09,909,197575 1 14,931,923
6,183 165,947,1053,040! 23,627,284
1,815 94,977,274 9,223142, 319,821
Chemicals andallied substances
Num-ber I Net
of re-1 incometurns;
1,220|492387!743;254:
Stone, clay, andglass products
Num-ber
of re-turns
$957, 3471, 559, 5782, 795, 77618,195, 20518, 084, 379
164 25,604,06692 32, 5,00, 16558 38,884,81047 88,777,44715 192,224,873
Netincome
Metal and metalproducts
Num-ber
of re-turns
3,472 419,583,6462,845* 94,157, 796
775 $795,222489| 1, 606, 984'374! 2, 655, 048j7121 17,742,612!200| 14,336,537204! 31,041,908
611 21,006,186137{ 25,824,94525! 53,636,843|3j 19,197,657)
2,6631,6761,1962,528
75171229615415537
1,32111 14,374, 375| 6,072
Netincome
All other manu-facturingindustries
Num-ber I Net
of re- incometurns
$2, 523, 564!5,422, 5408, 680, 901!
60, 607, 01453,180, 668!
I l l , 693, 915103,112,987!105,449,675|319, 930, 984656,893,641
Construction
Num-ber
of re-turns
2,398 $2,097,963 3,3591,156' 3,664,049 2,056
735' 5,270,8691 1,0731,382! 32,457,451! 1,297
Netincome
,382 32,47,451,406j 28, 614,101!3181 50,690,158127 44,684,806
88| 61,258,64244! 84,755,53010159,926,754
194!
nil421441
$3,277, 7516,416,3887, 634, 743
28, 011, 28713, 736, 91716,899,26713, 688,2778,698, 7708, 507, 6015,132, 913
2,880187,843, 942; 10,168 1,427,495,889 6, 664473,420,323J 8,1511112, 003, 914178, 080, 576 4, 5231 89,543, 060! 4,400 1 42,808, 544
», 317 325,425, 850 4, 201173,469, 567 16, 240 1,249,415, 313 11,187 383,877,263,12, 551, 69,195, 370oo
g
co
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 11.—Corporation returns—Distribution by size of net income by industrial groups—Continued
Income class
Under $2,000$2,000 to $5,000.$5,000 to $10,000$10,000 to $50,000$50,000 to $100,000$100,000 to $250,000$250,000 to $500,000$500,000 to $1,000,000 . . . .$1,000,000 to $5,000,000....$5,000,000 and over
Reporting net incomeReporting no net income.
Total _
i Deficit
Transportation andother public utilities
Num-ber of
returns
7,8252,3181,2591,691
39933614212213245
14,2696,844
21,113
Net income
Trade
Num-ber of i
returnsNet income
$5, 587, 9827,273, 5828,968, 072
37, 733, 65827,423, 74654,661, 99549,636,42087,437,165
271,851, 962706,835,314
1,257,409,896i 125,649, 787
1,131,760,109
27,403!16, 032:8,942!
12, 0161,9891,257
3371177815
68,18632,460
100,646
$26, 723,16750,963,18863,364, 690
267, 716,139138,039,173193,352,811114,976,47180,408, 379
136, 742, 285125,639, 766
1,197,926,069i 264, 797,443
933,128,626
P u b l i c service—Professional ,amusements, ho-tels, etc.
Num-ber of
returns
8,1612, 9501,5512,180
363177612316
15,4829,632
25,114
Netincome
$6,482,2709, 213, 029
11,061,60547,156,12325, 587,82825,228, 57022, 205, 70715,454,39125,978,93~
59,141,170
129,227,290
Finance—Banking,insurance, and re-lated industries
Num-ber of
returnsNet income
29, 79413,9167,5728,7661,362
831229101812
62, 65434,118
96,772
$26,107, 75344,181,05253,696,625
185, 968,30193, 572, 042
126, 757,27577,533,90767,649,130
176, 960, 22715, 657,103
868,083,4151 410,813,15f
457,270,263
Combinat ions-Predominant in-dustry not ascer-tainable
Num-ber of
returns
842305173284443618542
1,7131,706
3,419
Netincome
$632,093934,161
1,210,8815, 963, 0193,136, 5806,063,2996, 998,1153, 534, 5908,487,324
13, 111, 015
50,071,077i 24,345,929
25,725,148
Inactive concerns
Num-ber of
returns
26,250
26,250
Netincome
i $803.110
1803,110
wHO
w
I I
oog
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 12.—Corporation returns by years—State tables
UNITED STATES
Year
1916.1917.1918.1919.1920.1921.1922.1923.
1916.1917.1918.1919.19201921.19221923
Totalnum-ber ofcor-
pora-tions
341, 253351, 42r!317,320,345,356, 397 11382, 883
Corporations reporting net income
Num-berre-
port-ingnetin-
come
206,984426 232, 079579 202, 061
|320,198 209, 634595 203,233
1,239212, 535
|398,933 233, 339
Percentre-
port-ingnetin-
come
60. 6t66.0463.6365.4758. 8148. 0555. 5158.49
Grossincome
$32, 531,79, 540,79, 706,88, 261,93, 824,60.051,80,331,97, 457,
Deductions
096, 969 $23, 765,187,004,8911 68,809,644,659,1481 71,345,147,006,0521 78,849,587,224,704; 85,921,569,123,3291 55,715,075,679, 917| 73,367,868,479,446| 89,135,950,
Net income
985 $8, 765, 908, 984 $171680 10, 730, 360,
8,361,5119,411,418,7, 902, 6544, 336. 047,6,963,8118, 321, 529
1,21.1,2491,458, 813', 813, 143L134
Incometax
War profitsand excessprofits tax
, 805,150503, 698, 029 $1, 638, 747,653,198, 483 2, 505, 565,743. 535, 888636; 508, 292366, 443, 621775, 310, 154937,106, 798
740 2,939 3;
988, 726, 351335,131,81118,466,114
Total tax
$171,805,150134,2691,142,445,769 119,3471,158,764,422 115,518
1, 431, 805, 690 2,175, 341, 578 110, 5641,625,234,643 142,362
701, 575, 432 185,158783, 776, 268 170, 348937,106, 798! 165, 594
Corporations reporting no net income
Num-berre-
port-ingnonetin-
come
Percentre-
port-ingnonetin-
come
Grossincome
). 35 $2, 796, 534, 046 $3, 453, 438, 45733.96 5,153,234,312 5,782,841,87436.37 6,757,622,164 7,447,394,52534. 53 11, 657, 742, 792 12, 653, 289, 03341.19i24, 381, 337, 545126,410, 761, 289 2,51. 95131,198,150, 203 35, 076, 369,
Deductions
44. 49120, 588, 834,41.5121,106,184,230
22, 782, 610,23,119,739,
, 337 3
Deficit
629,1689,'
904,411607, 562772, 361546,241423, 744219,134
953 2,193', 776, 356217 2,013, 554,987
2,029, <\ 878,:
U2
H
32
oc
ALABAMA
3,3,3,
361470228
2,9833,3,3,3,
198079335595
1,2,2,
936313337
2,0921,1,967425
2,0962,348
57.6066.6672.4070. 1361.5146.2862.8465.31
$152, 706,812379, 729, 758484, 579, 239408,416, 618479,492, 545198,170, 647373, 679,886519, 585, 677
$106,814, 035319, 299,240440, 338, 549371,403,622!440,489,143185,368,011344,495, 092473,624,336
$45,892, 77760,430, 51844, 240, 69037, 012, 99639, 003,40212,802,63629,184, 79445, 961, 341
$912,402.2, 683, 292!3, 359, 799!2, 834, 37912, 986, 985!
989, 364i2,800,001!4, 756, 724; _
$12,491, 05511,520,8904, 522, 7805,196, 896
793, 48i"1 32, 75!
$912,40215,174, 34714,880, 689
7, 357,1598,183, 8811, 782,8502,832, 7604, 756, 724
1,425! 42.401,157J 33. 34
891! 27.60891! 29. 81
1,2311 38.491,6541 53.721, 239 37.161,247 34.69
$26, 634, 37339,495, 97334, 579, 79844,926,281
142, 702, 408J187, 696, 790i89,563,11579, 568, 094!
$33,182,22944, 027,82937, 693,04249, 663,021152,820, 777210, 880, 27297, 328, 51686, 793, 755
$6, 547, 8564, 531,8563,113, 2444, 736, 74010,118,36923,183, 4827, 765, 4017, 225, 661
ALASKA
19161917191819191920192119221923
2062121276369121107138
9093673632455468
43.6943.8752.7657.1446.3837. 1950.4749.28
$2, 833, 0216, 432, 220
10, 553, 6725, 208, 7139, 872, 8672, 606, 5135, 332,1818, 053, 560
$2,088,1185, 434, 6769, 859,41614, 709,1999, 348, 6832, 376, 7555, 098, 0747,116,487
$744, 903997, 554694, 256499, 514524,184229, 758234,107937, 073i
$14, 63645, 56249,11741, 39843, 30315, 27413,01097, 0231
$204, 298153, 70126, 46125, 0857,112
1 26,116
$14, 636249, 860202, 81867, 85968, 38822, 38639,12697, 023
116119602737765370
56. 3156.1347.2442.8653.6262.8149.5350.72
$2, 596,1131,003,150955, 943300, 276
1, 014, 3542, 634, 205!2,100, 3781, 305, 579
1, 202, 6951, 098, 690400, 931
1,114, 6293,033, 6092,292, 0641, 522, 839
$331, 945199, 545142, 747100, 655100, 275399, 404191, 686217,260
1 On net income earned from July 1,1921, to Dec 31,1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec. 31,1921, but prior to July1, 1922.
fcO
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 12.—Corporation returns by years—State tables—Continued
ARIZONA
Year
1916.1917.1918.1919.1920.1921.1922.1923.
Totalnum-ber ofcor-
pora-tions
1,3901,4601,1011,5141,5311,5721,5751, 562
Corporations reporting net income
Num-berre-
port-ingnetin-
come
540681417627542376
Percentre-
port-ingnet
Grossincome
38.8546.6437. 87|40. 3535. 40123.9230.8735.08
$81, 581, 266153,753, 716102,670, 295104, 581,12293,819,60339, 267,01061, 509,719103, 791, 752
Deductions
$50,657,007121,945, 28890,957,83294,652,42687,131,71836, 533,13757, 621, 25094,834, 557
Net incomeIncome
tax
$30,924,25931,808,42811, 712,4639,928, 6966,687, 885|2, 733, 8733, 888,4698,957,1951
$619,1811,486, 795
936,270J774, 548504,953!205, 329378, 415629,839
War profitsand excessprofits tax
$5,112,0682,976,913
668, 743560,212166, 549i 15, 996
Total tax
$619,1816, 598,8633,913,1831,443, 2911,065,165
371, 878394,411629, 839
Corporations reporting no net income
Num-berre-
port-ingnonetin-
come
850779684887989
1,1961,0891,014
Percentre-
port-. ing
nonetin-
come
61.1553.3662.1359.6564.6076.0869.1464.92
Grossincome
$11,072,6457, 910, 20216,174,45212,134, 03034, 214, 70956,178, 90142, 000, 84330, 265, 585
Deductions Deficit
$22,481,70210, 927, 70918, 579,34516,415,61942,484, 203'67,974,77549, 825, 32535,817, 307
$11,409,0573,017, 5072,404, 8934,281, 5898, 269, 494
11,795,8747,824,4825, 551, 722
A R K A N S A S
19161917.1918.191919201921.1922.1923.
2,3442,5211,9932,1352,3172,3832,4472,612
1,6441,9551,6241,7211,5131,2751,5271,669
70.1477.5581.4980.6165.3053.5062. 4C63.90
$73, 232, 318i233, 567, 265i260,218,521!393, 739, 652j291, 992, 602!152, 850,457|227, 573, 314280,130,745,
$48,440,927209, 567, 272239,938,980365, 974, 869272, 287, 967143,364,964209,133, 626257,757,970
$24,791,39123.999, 99320, 279, 54127, 764, 78319, 704, 6359,485,49318,439, 68822,372,775
$487,13011,181, 7631, 550, 7832,089,9281,487, 810695,014
1, 922,4572, 360, 633
$2, 780, 5364,196, 5923, 702, 4382,103,079590,9311 26, 598
$487,1303, 962, 2995, 747, 3755, 792, 3663, 590, 8891, 285,9451,949, 0552, 360, 633
700566369414804
1,108920943
29.8622.4518.5119.3934.7046.5037.6036.10
$12, 697, 49513,286,97523, 641,11216,692,13090, 999,003118,329,39868,082, 64572, 264,030
$14, 934, 86214,615,12125, 441, 54319,068,65597,465, 238130,466,02976, 785, 55979,477, 831
$2, 237, 3671,328,1461, 800,4312,376, 5256,466, 23512,136, 6318, 702,9147,213, 801
CALIFORNIA
to
gH
O
oo
fed
1916.1917.1918.1919.1920.1921.1922.1923.
17,98618,369'15,964J14,71614, 865'15,18116, 65118,386
8,6548,9517,8818,2597,8727,3978,7429,834
48.1148. 739.3'
53. 491
$962,254, 613, 563,403, 03912, 227,100, 6241
56.12| 3,294,089, 553J3, 227,188,18812,728, 823, 850
52.50[ 3,603,499,0214,244, 895, 727
I
$682,302,0503, 241,142,1302, 000,328, 9712,951,489, 8812, 944, 363,1352, 534, 639, 5683,300,450,9113, 874,925,493
$279, 952, 569322, 260,909226, 771, 653342, 599, 672282, 825, 053194,184, 282303,048,110369,970, 234
$5,458,102115,877,92718, 771, 87226, 532, 27522,169,48516, 231, 02735,308,44343, 033, 209|
$42, 506, 34153, 086, 03456,981,00237,404, 53016, 296, 277
1 156,827
$5,458,10258,384, 26871, 857,90683, 513, 27759, 574,01532, 527, 30435,465, 27043.033, 209
9,3329,4188,0836,4576,9937,7847,9098, 552
51.8951.2750.6343.8847.0451.2747.5046.51
$205,786,304235,674, 279311,423,815357,827,393919,731,688816,108, 871737, 636, 588
1,046, 814,428
$304, 631,427281,485,025356,397, 842435, 665,151
1,002,619,009924, 658, 590826,392, 359
1,146,811,410
$98,845,12345,810, 74644,974,02777, 837, 75882,887, 321
108, 549, 71988, 755, 77199,996,982
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
COLORADO
191619171918191919201921 . .19221923.
7,4797,6187,1706,7046,8126, 5596,8556,344
2,986! 39.933,539j 46.463,273! 45.653,107, 46. 352, 9761 43.692,340 35.682,720 39.682,636 41.55
$238,993,105673, 894, 965654,000,372807,999,9981870,395,990486,204,976664,017, 735686,561,409
$181,949, 8871577,133, 647|579, 790, 512728,712, 201j804,361,156:452,163,9311608,182,655j626,070,607;
$57,043, 21896, 761,31874, 209, 86079, 287, 79766, 034, 83434, 041,04555, 835, 08060,490, 802
$1,115, 854!_4, 743,98015, 504, 986!
6,237,031!5,135, 565!2,716, 2625, 508, 928)6,182,8161-
$9, 912,11722, 528, 858|11,353,470;7, 666,30l|3, 248, 521!
1 38, 019;
$1,115, 8541
14, 656,09728,033, 82417, 590, 50112, 801, 866
5, 964, 7835, 546,9476,182, 816
4,49s1 60.0814,079 53.5413,897i 54,353, 597; 53. 65!3,836| 58.314,219: 64.324,135j 60.323,7081 58.45!
$42, 771, 52248, 956, 85179, 061,007|
165, 788,176!173, 583, 367;318, 578, 783!178, 570,909|175, 895, 200
$55, 812,04461,463,37290,100, 277
182, 616,423191, 604, 925453,123, 239208,318, 730201,309, 854
$13, 040, 52212, 506, 52111,039,27016, 828,24718. 021, 558
134, 544,45629, 747,82125,414, 654
CONNECTICUT
1916 > 4,8521917 i 4,9761918 i 4,7991919 ! 4.4051920 ! 4,6651921 i 4,8991922 ! 5,2271923 ! 5,492
3,098! 63.81!3,263! 65.57!3,249! 67.703,012| 68. 38
63.58!2,3692,9473,373
I
$834, 382,1091, 578, 754,4961,511,534,7871, 553, 856, 9331,461,129, 326
48. 36 739,116, 25056. 381 1, 097,494, 71861. 42| 1, 375,832, 546
$645,170, 710i1,398,898,951!1,349, 211, 401 i1, 378, 099,1381
1,361,135,831!683, 810, 083
1, 002,197,1491,254, 897, 652'
$189, 211, 399181, 855, 545162, 323, 383
$3, 713, 3847, 999, 2811
12, 028, 383|175, 757, 795 13, 944,182;99, 993,49555, 303,16795, 297, 559|
120, 934, 894
8, 099, 398i4, 669, 300;
10,459,455!13,182, 836j.
$36, 743, 412!53, 443, 79o!25,093,62l|10, 265,3332, 841, 512
i 73, 389
$3, 713, 384|44, 742, 69365, 472,179!39, 037, 803;18, 334, 729!
7, 510, 812!10, 532, 84413,182, 836'
1,758, 36.191,713 34.431,550 32.301,393! 31.62!1,699, 33. 42|2,530: 51.64!2,280 43.62;2,119 38.58!
$52,446,991^104,108, 815:467, 955, 823;
217, 982, 003i498, 359,480!608, 015, 533!327, 687, 837!482, 077, 605!
$65, 489, 719!114, 122,812!478, 738, 7421261, 089, 505'557, 586, 834!675, 599, 235^351,832,176!519,672,459;
$13, 042, 72810, 013, 99710, 782, 91943,107.49959, 227, 35467, 583, 70224,144, 33937, 594, 854
DELAWARE
1916-.1917..1918-.1919.1920..1921..1922.1923..
98011,071
688!816!809!918|
1, 002!1,116!
554! 57.71!616| 57.52!384| 55.81!406! 57- n l401) 49.57J383; 41. 72!481 48.00!588 52.69
$221, 569, 789810,771,851437,050,491'334, 790, 234|329, 059, 9311
81, 777, 825253,028, 5891410,811,438
$85, 298, 891682, 294,433!390, 320, 419298,110,694303,832, 536
75, 721, 042230, 311, 918368, 878,13!"
$136, 270, 898'128, 477, 42848, 730, 07235, 679, 540!25, 227, 425|6, 055, 783;
22, 716, 67141, 933, 301'
$2, 894, 4255, 891, 878!3, 421, 91913, 051, 705i2, 265, 735)
487,1342, 259, 7783, 976, 282!
$23, 262, 737:16, 515, 846^
5, 537,152!1, 397, 267;
453,701!1 19,105!
$2, 894, 425|29,154. 615!19,937,7658, 588, 857|3, 683, 003!
943, 835!2, 278, 883!3, 976, 282
DISTRICT OF COLUMBIA
19161917191819191920192119221923
1,1301,283719995
1,1531,2581,4861,575
653821552659659716822923
57.7965.0076.7766. 2357. 1655. 9255. 0758.60
$242, 882, 222265, 653, 938177, 573, 447212 922 —225,' 380' 919220, 704, 491299, 641,639291, 511, 75^
$201, 421, 241: $41, 460, 981] $778, 274:.231, 250, 378182, 477, 9471183,175,905!201,014, 376!200,492,531269, 251, 388!247, 028,654j
34, 393, 530!15,100, 500;29, 743, 693!24, 386, 573:20, 211, 93030, 390, 27344. 483,103!
1, 759, 6291, 280, 716!
2, 380, 34V1, 988, 1771, 701,107;3,179, 448!5, 360,889 .
$2, 357, 5283, 532, 1384, 031,1641, 688, 492;1, 720, 399
1 17,451
$778, 2744, 117,15714, 792, 854!6,411, 505!3, 678, 669:
3, 421, 508!3,193, 897;5, 350, 889!
403: 42. 29!45o! 42.48!304: 44. 19;3501 42.89;408! 50.43;535! 5 8 - 2 8 !
521 52.00528 47.31
442| 35.001671 23.23336! 33. 77494! 42.84542! 13.08044! 43.93652J 4 1 . 40 |
i I
$2, 238, 31612, 234, 950
6, 435, 75717,887,47935, 035, 78591,783,43252, 805, 04048, 161, 704
$3, 537, 00420, 332, 859!
8, 374, 759j20, 500, 858!41,152, 812|
105, 310,136!64,374,21557, 248, 274|
.i;l, 298, 6888, 097, 9091, 939, 0022, 613, 3796, 117,027
13, 526, 70411,569,1759, 086, 570
$16,179, 420 $18,191, 800' $2, 012, 38011, 230, 5G8;
9, 794, 570!19, 550, 94656, 250, 76980, 010, 71949,199,15348, 092, 317
12, 944, 624j11,126,85422, 484, 793;".9.888,681191, 823. 143!55, 410, 795]53, 330, 053
1,714,0561, 332, 2842, 933, 8473, 635, 91211,812,4246,211,6425, 237, 736
1 On net income earned from July 1, 1921 to Dec. 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec. 31, 1921, but prior toJuly 1, 1922.
M
How
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toCO
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 12.—Corporation returns by years—State tables—ContinuedFLORIDA
1910 I 2,8691917.19181919 . .19201921_ .19221923
2,9913,0232,8453,2293,472
4^353
Corporations reporting net income Corporations reporting no net income
1,518! 52.911,868 62.451,685 55.741,6711 58.731,842! 57.051,646! 47.412,049' 52.742,466' 56. 65|
$81,477,552!195, 027, 934242, 617, 632271, 609, 675297,169, 272{211,881,821307. 326.1831396, 312,076!
Deductions
$63, 806, 729176, 350, 4301228, 544,1931246, 324,109274, 752,149!195, 715, 463282,812,398!360,913, 548i
Net income
$17,670,82318, 677, 50414, 073,43925, 285, 566|22,417,123!16,166, 358|24, 513, 785J35, 398, 528,
IncomeWar profitsand excess
; profits tax
$351,040|.927, 450;
1,116,151)1,967,666!1, 703, 217!1, 245,897|2, 598,880;3,821,481 -
$1,473,6191,889, 3242, 347, 3082, 215, 839
980, 5221 19, 656
Num-berre-
port-
Percentre-
port-Total tax | ing ; ing I .,
Gross
$351, 0402, 401, 0693, 005,4754, 314, 974!3, 919, 056!2, 226,419|2, 618, 5363,821,481!
no j nonet j ne tin- ! in-
come jcome
1,351! 47.09i1,123! 37. 55|1,338 44.26!1,174' 41.27!1,387 42.95^1,826: 52. 59:
1,836! 47.2611,887! 43. 34
i Deductions i Deficit
I !
$19,142, 66631, 608, 322i34, 744, 745!52, 270,145!
111,880,974!126, 633, 887i
* 80, 033, 094|78, 608, 3121
$23,491,838]37, 096, 96040,173, 215'63,604,681:
120, 093, 378142, 700, 737!
92, 950.10090,463, 759!
$4,349,1725, 488, 6385,428,47011,334,5368, 212,40416, 066, 85012,917,00611,855,447
GEORGIA
1916 4,758|1917 ! 4,95611918 4,384|1919 ! 4,420!1920 j 4, 500l1921 •• 4,547|1922 4,7451923 4,963
3,424! 71.954,009! 80.893,458! 78.88!3,487| 78.89!2.827: 62.82!2,067 45.462,715! 57.223,0941 62.34
$251,095,946746, 428, 340875, 848, 992958, 377,060862, 291, 616412, 283, 727622, 586, 434844, 710, 364
$194, 587, 307!673, 277, 614]803, 706, 316!874,908,304;800,573,164381, 247.113565, 811, 798780, 958,877;
$56, 508, 639i73,150, 726172,142, 676!83,470, 756i61, 718, 4521
31, 036, 614!56, 774, 636!63, 751,487|
$1, 082,1903, 486,1775, 028, 966!6,495, 595i4, 748, 974;2, 618, 9905, 964, 9867,023,858
$8,826, 790J23, 949, 07814,856,661!8, 755, 364!1, 790, 683|i 239, 080
$1,082,190112,312,967!28, 978, 044121, 352, 25613, 504, 3381
4, 409, 673 j6,204,0667, 023,858
1, 3341 28. 04947 19. 11926 21. 12933| 21. 11
1, 673j 37.182,4801 54.542,030; 42. 781,869! 37. 66
$29,501,34261, 898, 474
105, 265, 82262, 827, 382
295, 237, 068314,385,441!173,471,321!160,496,503
$34, 977, 389;67, 594, 447;
111,618,275'68, 915, 504{
316,192, 673!353, 659, 414'191,081,312!177, 492,9671
$5, 476, 0475, 695,9736, 352, 4536, 088,122
20,955, 60539, 273, 97317, 609,99116, £
HAWAII
1916.1917..1918..1919..1920-.1921 _.1922.1923-
571617480521534587604586
396417337357368315351364
69. 35!67. 58^70.21168. 52!68.91!53. 60!58. Ill62. II1
$101, 055, 901165, 807,789125, 980,474189, 325, 500235, 457,131
90, 392, 439115, 624,696170, 396,163
$55, 351,265J127, 804,9221101, 956, 665!148,402, 774!177,172,471!79,807, 502;
100,465, 628i142, 689, 581 i
$45, 704, 63638,002,86724, 023, 80940, 922, 72658,284,66010, 584,93715,159,06827, 706, 582
$889, 7511,402,4902, 083,0283, 096, 5924, 242,650
922, 6661, 750, 2003, 037, 316
$9, 978, 5115, 931, 3557, 941,189'
14,986,095682, 811
1782
$889, 75111,381,0018,014,383j
11, 037, 781119, 228, 745
1, 605,4771, 750,9823, 037, 316
175! 30.65200 32.42;143! 2 9 - 7 9 i164! 31.48;166! 31.09;272! 46.34!253J 41.89!222' 37.8s!
$4, 992, 9002, 509, 355
10,986, 517!4,617,435
18, 593, 55467, 553,63636, 579,669j18,018, 652
$6,248,044!2,864, 936!
11,871,36516, 065,435!
19, 703, 976176,247,678141,006,89919,494,472
$1,255,144355, 581884, 848
1, 448, 0001,110, 4228,694,0424,427, 2301,475,820
H
HQ
o
oog
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
1916..1917-1918...1919.1920-1921-1922..1923..
1,7801,8891,1841, 090!l ,77 l |1, 7051,8721,951
I
989 54.4411,084 57.38
657 55.49!951! 56. 27i893! 50. 42j601j 35.23734 39.21840! 43.05
$37, 741, 8671136, 418,190i
91, 825, 305139, 493,420;128, 387, 434!49, 405, 234!82,167, 739;
122,931, 802!
$26. 924, 633121,466,771!84,520,111
128, 094, 293118, 603, 529!47,176, 023!75, 820, 212112,630,918
$10, 817,14, 951,
7, 305,11, 399,9, 783,2, 229,6, 347,
10, 330,
234|419!194)1271
9051211!527|884!
I D A H O
$212,5261.733. 739:607, 5071866. 210i740,031122, 845:459, 564!965,874J_
$1,763,713!1, 226, 387|
884, 225i637, 851 j80,454!i 3, 187!
$212, 5262, 497, 4521, 833, 8941,750,4351, 377, 922
203, 309462, 751965, 874
8111 45.56805| 42.625271 44. 51739878
1,105
43.7349.5864.77
1,138 60.791, l l l l 56.95
$9, 002, 772i13, 401, 09010, 352, 798-19, 512, 34855, 969, 54363, 281, 97338, 692, 23939, 057, 882
$10,15,11,22,61,73,44,44,
936, 899355, 242J956, 453'041, 724:654, 627|591, 353!128,4611378,170:
$1, 934,1271, 954,1521, 603, 6552, 529, 3765, 685, 084
10,309,3805,436,2225, 320, 288
ILLINOIS
1916 21,931! 13,451! 61.33; $3,138,454,041! $2, 406, 30S, 6"91917 22, 389! 14,399; 64.31: 7,676,120,6121 6>, 542, 362, 5261918 20,405! 12,920! 63.3V 8,460, 298, 970J 7, 700, 973, 3SS1919 20,2141920--.- _.__' 21,1271921 22,3951922 ! 24,184
13,792; 68.2313,413! 63.49!11,3841 50. 83i14,360! 59.38!
9. 437, 663. 0581
9,334,087,216!6. 744. 818, 667;8, 506, 567, 924!
8, 604, 50), 38S8,656, 90), 9126,363,674,2117, 835, 809, 920
i 25,242| 15,941 63.15! 10,424,571,614! 9,671,921,971
$702,145,412!, 13 J, 78^.726
759,325,5828'M, 157,670t,77. 180,2743SI, 114,453670, 758, 004!752, 649, 6431
53,593,28162, 851,97o!65,614,011155, 817, 88533,108, 447175,149, 656182,678,907.
$165, 425, 5381215. 810, 26lj122, 707, 710!
93, 230, 712!28,202,131!
i 734, 830!
$15, 014, 845219,018,819278, 662, 236189,321,7211149, 048, 59!
8,480 38.67!7.990 35.69,7,488 36.69'6,422 31.777,714 36. 51
61,308,578 11,012 49. 175.884,486 9,824 40.6288,312. 116 9,301 36. 85
$189,184,120'408, 337, 235'408,944, 552!
4, 179, 415,874!2, 967,631, 391 i3, 758, 752,152;2, 741, 843, 82412, 680, 948, 250!
$217, 780,179'451, 077, 084;443,295, 049;
4, 265, 445, 076!
3,112,951,4774,116,004,205!2, 915, 504, 404!2,817,472, 9231
$28, 596, 05942, 739, 84934, 350,49786, 029, 202
145, 320, 086357, 312, 053173, 860, 580136, 524, 673
UlHM
8
aoK
INDIANA
1916 8,546; 5,881* 68.82 $459,263,546! $357,512,178! $101,751,398: $2,001,3371917.1918..1919.1920..1921.1922-1923.
9,019! 6,849 75.94 1,453,704,767! 1,315,381,900! 138,322,887; 6,381,8, 589-8, 788;
9, 275?9. 397'
10,041:10, 399!
6,090 70.906,227 70.855,885 63.454,991 53.116,241 62.166,721 64.63
1, 357, 050. 335 i1, 578, 739, 596!1, 728,056, 078!
1, 005, 748,1321,394,319,1951, 722, 765,336
1, 242, 903. 8591,438,387, 7381, 599, 891,865
928, 579,9841, 272,155,2571, 588, 352, 241
114,146,476 8,569,053142, 371, 858 10, 732, 348128,164, 213 9, 809, 92477,168,148 6, 254, 21l!122,163,938 13,462,301 j
$21, 797, 83131, 922, 488!22, 683,354'17, 653, 466!6, 213, 639!i 316,123!
136,413,095 15,083,519! I
$2, 001, 337! 2, 66528,179,189 2,17040,491,541 2,49933, 415, 702 2, 56127, 463, 390! 3, 39012, 477, 850! 4, 40613,778,424! 3,80015,083, 519| 3, 678
31.1824. 0629.1029.1436. 55!46. 8937.84!35.37!
$47, 847, 292108,863,962119, 313, 764156,121, 599463, 026, 255534,323, 814!345, 739, 206!324, 219,913!
$55, 833,280'116, 849, 798!130, 520, 012168, 916, 885!497,993,861!601, 321, 503385, 789, 649!360, 239,016s
IOWA
1916 J 9,064!1917 . . . 9,2881918.1919.192019211922..
8,25'7, 798;8,899;8, 6438, 839
1923 ! 9,025
5,855 64. 60!151
70. 55|6,4235,8255,373 68.9015,497| 61.774,4941 52.00;5,343; 60.455, 477| 60.68
$265,972, 788837,831, 971839, 521,038
1,102, 603, 896!956, 667,082|656, 579,966;882, 251,143!951,617,643^
$208,362, 402;759, 982, 658:778, 528, 539!
1,030,794,547!896, 721, 344!621, 262, 882!833,184, 999!894,180, 535'
$57, 610, 384:77, 849, 31360, 992, 499!71, 809, 34959, 945, 71835, 317, 084!49, 086,14457, 437,108
$1,113,903| _3, 760, 362|4, 759, 69315, 259, 785!4,422,431;2,729,111^4, 731, 282
$8, 756, 96611,340, 8998, 863, 0994, 992,1361, 454, 638
1 37, 2685,842,916
$1,113,903|12, 517, 328!16,100, 592:14,122,884!
9, 414, 567!4,183, 749'4, 768, 5505, 842, 916
3,2092,8652,4322,4253,4024,1493,4963, 548
35. 4030.8529.4531.10!38. 23148. 00!39. 55!39.3li
$42,266,433;86, 497, 476!95, 619, 6091
130,754,441!409, 450, 293 i421, 721, 046;
214, 474, 942:222, 390, 726!
$58,321, 696!90, 555, 842:
101, 682,452:142,103, 366!435, 895.156:459, 67lJ 636!236,164,132|245, 433,1611
$16,055, 2634.058, 3666,062, 843
11, 338,92526.444. 86337,950; 59021, 689,19023, 042, 435
1 On not income earned from July 1, 1921, to Pec. 31, 192!, reported on fiscal year returns of corporations \rhosp accounting period terminated, after Dec. 31, 1921, but, prior toJuly 1, i92:».
K)
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 12.-—Corporation returns by years-KANSAS
-State tables—Continued
Year
19161917.19181919.19201921.19221923.
19161917.191819191920192119221923.
Totalnum-ber ofcor-
pora-tions
4,4674,6044,4744,5314,6584,7494,9564,928
Corporations reporting net income Corporations reporting no net income
Num-berre-
port-ingnetin-
come
3,2993,6803,3533,4363,2022,8523,115
Percentre-
port-ingnetin-
come
73.8579.9374.9475.8368.7460.0562.85
2,987| 60.60
Grossincome Deductions
$352, 747,535803,041, 896722,919,437953,144,030
1, 111, 082, 200791, 541, 272966,054, 682824,883, 400
$248, 676,965681,645, 684641,124, 893836,892, 309
1, 006,481, 468703,991, 679844,907, 875737, 797,474
Net incomeIncome
tax
$104,070,570!
121, 396,212:81, 794,5441
116, 251, 72l|104, (500, 732;87,549, 5931
121,146, 807;87,085,9261
$2,073,9115,954,9217,617,0149,771, 492
7,505,05914,415,18210,270,566
War profitsand excessprofits tax
Total tax
j Num-11 Per |I berj re-i port-! ingi noI netj in-i come
centre-
port-ingnonetin-
come
$13, 656,95412,002, 46911, 216,422
7, 675, 5827,596,108
1 30,815
$2,073,91119, 611, 875!19, 619, 4831 1,121
1,168 26.15924! 20.07
20,987,914! 1,09516, 637, 770!15,101,16714, 445,9974,637,357
1,4561,897
25.0624.1731.2639.951
Grossincome Deductions
l,84l! 37.151,9411 39.40
$18, 727,10759, 606,59656, 745, 78380, 387,217
354, 340, 288375,340,061106, 561, 617186,240,432
$21, 275, 294!64, 876,833|62, 390,170!87, 716,944
373, 460, 386397,587,58l|121, 029, 9471203, 773,160
K E N T U C K Y
5,4055,5804,3074,5714,8044,7575,1195,153
3,4393,8533,1433,0753,0792,6173,3153,381
63.6369.0572.9767.2764.0955.0164.7665.61
$278,007,892652,268,827707, 866, 437639,458,091832, 738, 581444,349,329741, 590, 714861,905, 479
$211,488, 773569, 373,083638,044,885;568,869,330!757,869, 502^412,471,737i671,931,9801789,323,191!
$66,519,119;82,895, 744!69, 821, 552170, 588, 76174, 869,07931,877, 59269, 658, 73472, 582,288
$1, 303, 4543,845, 3515,740, 2795,459,9325,762, 0902,498, 2527,356,1918,139,710
$13, 545,37218, 238, 6579,811,172111, 203,1492,273, 498i 19, 946
$1, 303, 45417, 390,72323, 978, 93615, 271,10416, 965, 2394,771,7507, 376,1378,139, 710
1,906 36.371,727 30.951,164 27. 03|1,496 32.731,725 35.912,140 44.991,804 35.241,772 34.
$22,524, 65844,825,291!37, 744, 851!
70, 249,155!152,151, 464!219, 658, 706;156, 855, 875!133,990, 263;
$28, 086,178!48, 995, 225!
41, 447, 394:76, 695, 661;
165, 017,410;253, 965, 378,174,941, 533147, 254,905
L O U I S I A N A
1916 3,7051917. 4,0961918 ! 3,6611919 I 4,0011920. | 4,3651921 i 4,4701922 ! 4 , T "1923 | 5,109
2,380 64. 241
3,113 76.002,557| 69.84|2,690 67.232,441 55.922,053 45.93,2,580 51.732,8411 55.61
$211, 202, 896734, 600, 111731,556,847950,986,340820, 556,035479, 873, 646664,010, 505764,338,992
$158,569, 779|646,421, 493!674,389,226!862,029,140753, 284,396452, 748, 646612, 361, 252695,994,269
$52, 633,11788,178, 61857,167, 62188,957,20067,291, 63927,125,00051, 649,25368,344,723!
$1,047,775'.4,178,4194,607, 5426,885,4735,170, 9352,213, 867,5,383,6887,543,885.
$13, 379, 22013, 693, 33915, 900,47710,256, 6721, 692, 068i 99,904
$1,047, 77517, 557, 63918,300,88122, 785, 950
$23,877,12048,028, 484138,143,41599, 716, 348302,041,114334,891, 801278,796,994254, 596, 681
$29,807,109!54, 682, 215'43, 538,399!107,905, 977j328,924,798375,023,151!323, 540, 527,277,631,531;
Deficit
$2, 548,1874,270, 2375, 644,3877,329,72719,120,09822,247, 52014,468, 33017, 532,728
$5, 561, 5204,169, 9343, 702, 5436,446, 50612,865, 94634,306, 67218,085, 65813, 264, 642
$5,929,9896, 653, 7315,394,9848,189, 629
26,883, 68440,131, 35044,743,53323,034, 850
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Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
1916 3,0841917 3,3111918 2,469;1919 2,841!1920 2,8301921 2,994'1922 I 3,2191923 I 3,297!
1,949 63.20;2,390, 72.181,496! 60.59;1, 908 67.16l,737j 61.381,595; 53.271, 855! 57.622,001 60.69!
$167, 998, 5631402, 801, 3901284,018,735!489,053,461)540, 634,9521352,668,492'433,031,561;457, 728, 6121
$129, 685, 789346,976, 800258, 767,107440,295, 200496, 799, 284!322,183,143!392, 861, 3671413,293, 632j
$38, 312, 77455,824, 590!25,251, 628;48,758,261!43, 835, 66830,485,34940,170,19444, 434,980
MAINE
$744, 7732, 756, 9692,063, 4453, 833. 0863,529,959;2,552,345]4,540,313^4,983,800!
$5, 325, 557!5,934, 2846,991,6715, 278, 815!2, 549, 674'
1 215, 047
$744, 7738,082, 5267,997, 72910, 824, 7578, 808, 7745,102,0194, 755, 3604,983, 800
1,
h1,1,1,
135921973933093399364296
36.8027.8239.4132.8438. 62!46. 73|42.3839.31
$26, 270, 026!22, 297, 897131,452,603!36, 377, 598
100, 927, 621177, 443, 735153, 054,220133, 219,1901
$30, 206,459 i25,773,51137,942,623,43, 525, 673
109,309, 788211,930,901164,229, 727143,539,207
MARYLAND
1916..1917..1918..1919_.1920.1921..1922..1923..
039250498885;662!246i599783
2,5842,8972,5292,6473,0122,0732,5202,810
63.9868.1672.2968.1364.6148.8254.7958.75 1,
$443, 382,103949,855, 393929,339, 590!904,191,353j941, 296,390!722,857,528!821,053,430
~>, 953,374
$356,098,100!839,963,810!844, 577, 898?810, 223,989!864,394,3711660,066, 330!755, 286,550981, 627,029
109,84,93,76,62,65,
284,003 $1,658,036'891, 583 5, 326, 249761,6921 "967, 364!902,019|791,198!766, 880!326,345|
6,825, 2107, 470,1286,414,0145, 638,1097, 288,677:11,349, 059 .
$13,373, 544!23,291,207|14, 779, 353!7,465,473'2,457,211!t* 66. 693j
$1, 658,03618, 699, 79330,116, 41722, 249,48113,879, 4878,095, 3207,355, 370;11, 349, 059J
1,455 36.021,353 31.84!
969 27.71;1, 238| 31. 87!1,650 35.39!2,173 51.18!2,0791 45.21!1, 973] 41.25!
$25, 604,140!59, 272,099166,213,097!79, 402, 434;
253,929,061!296,177, 658'193,207,911!199,168,269?
$30,268,15367,167, 55071,088,614;88,053,285!276, 694, 572333,938, 370216,338,749215, 470,109
$3, 936, 4333,475, 6146,490,0207,148,0758, 382,16734,487,16611,175, 50710, 320,017
$4, 664,0137,895, 4514, 875, 5178, 650, 85122, 765, 51137, 760,71223,130, 83816, 301, 840
MASSACHUSETTS
1916 13,273!1917 13,799J1918 12,622;1919 13,2861920 14,1501921 i 14,8371922 ! 15,8671923 j 15,861
1916 ! 9,8231917 ! 9,9931918 _J 9,0211919 ! 9,6261920 10,8721921 11,4261922 ! 11,8531923 ,._! 12,174
8,3509,8498,5018,8948,1427,1998,9229,'"""
62.91 $1,772,712,308 $1,305,208,64671.3767.3566.94
5, 023,176,479 4,191, 441,1555, 871,704,085 5, 256, 807, 8525, 826, 613, 819 5,172,057,105U\J» Wi KJ y KJ^<<Jj U l U j ( J l U j t / j A. 1 *Jy \J\J t y XUU
57.54 4,874,334,665 4,471,807,15448.5256.23
3,463,117, 2345, 328,314, 675
3,185, 306,4,913,083,948
59. 81 i 5,490,983,290 5,028,484,1
$467, 503,831, 735,614, 898,654, 556,402, 527,277, 810,415, 230,462,478,
324j233714511546727692
$8,927, 59440, 442,865144, 594, 530i51,101,030;32,6j60,529:24,464,73247,017, 579!53,151,343]
$96, 781, 840:229, 493, 756i117,830,266!55,186, 544;22,474,481!
i 795,9971
$8,927,594; 4,923 37.09! $153,413,973 $181,500,346137,224,705! 3,950| 28.63! 325,363,706 351,903,741274,088,286 4,121! 32.6o! 377,740,551 445,383,973168,931,296; 4,392 33.061 495,9S1,643 557,847,89587,847,073 6.008 42.461 2,164,242,312! 2, 363,383,1301
46,939,213 7.638 51.48 1, 621,932, 693j 1,872,422,64047,813,576; 6,945 43.77! 1,013,300,705! 1,166,997,21053,151,343! 6,375 40.19| 1,192,622,315! 1,318,265,747
MICHIGAN
6,362 64.777,162 71.675,951 65.976,6376,7045,2096,5717, 294
68.9561.6645.5955.4459.91
$1,180, 450, 526!2, 979, 253, 276J3,055,263,841!3, 832,177, 880!3, 645, 254, 2362,345,423,6143, 091,035, 2745,427, 780, 528
$805,196, 7822, 671, 503, 3842, 716, 534, 8203, 314,403,1993, 243, 206,8512,094,119,1982, 643, 809, 7544,906, 755, 692
$375, 253,307, 749,338, 729,517. 774,402, 047,251, 304,447, 225,521, 024,
$7, 362, 94514, 575, 90624, 842, 97738, 506, 22232,182,83719, 037, 62348,887,01960, 729,137
$46, 392, 602!118,332,316'121, 060,455!70,437, 948i42,811,466!1 1,183, 727
$7, 362, 945:60, 968, 508;143,175, 293:159, 566, 677102, 620, 78561, 849, 089'50, 070, 746!60, 729,137
3,4612,8313,0702,9894,168i6,217!5, 2824,880
35.2328.3334.0331.0538.3454.4144.5640.09
$84,176,870!182, 288,812181, 480,106159, 533,186757, 220, 700
1, 219, 593, 453533, 851, 774468, 049, 639
$97,969, 398213, 693, 864199, 972, 642176,489, 390806, 75(5,132
1,400, 088, 545610,177,991'538, 097,451
$28, 086, 37326, 540, 03567, 643, 42261, 8G6, 252199,140, 818250,489, 947153, 696, 505125, 643, 432
$13, 792, 52831, 405, 05218,492. 53616, 956, 20449, 535, 366180, 495, 09276, 326, 21770, 047,812
1 On net income earned from July I, 1921. to Dec, 3L 1921, reported on fiscal rear returns of corporations whose accounting period terminated after Dec, 31,1921, but prior to July1, 1922.
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TABLE 12.—Corporation relufiw by yearn—Slate tables-—ContinuedMINNESOTA
1000
Totalnum-ber of
cor-pora-tions
1910 9, 2701917.1918-1919-
9, 486!8, 576!8, 588 j
1920 ! 9,3159,177
10, 2691921.1922.1923 ; 10,568)
Corporations reporting net income Corporations reporting no net income
Num-berre-
port-ingnetin-
Percentre-
port-ingnetin-
5, (J167, 2355,7875, 9465, 8214,7105, 5475, 795
03. 7876.2767.4869.2462.4951. 3254.0254.84
19161917191819191920192119221923
1, 6531,8111,1321, 4361, 5731, 5481, 67811, 805;
1, 1481,431
8721,1771,015
8191,1701,253
Grossincome
$746,083,812,2, 216, S76,197|1, 878, 316, 708!2,053,409,031!2, 233, 521, 50611, 305, 870, 6521, 706, 095, 70S!1, 979, 586, 0841
Deductions
$540, 398, 4831, 943, 428, 5301, 740, 215, 4481, 862,975, 6722, 085, 047, 5351, 244, 258, 9761, 669, 213,8731, 862, 874, 797
Net income
$205, 685, 329273, 447, 667138,101, 260190, 433, 359i148,473,971)
61, 611, 676|96,881,835
116,711,287
Income
$4,053, 24313,014,90212, 384, 01515, 633, 73110, 725, 6535,019, 706
10, 932, 758|12,604,260'
Wai' profitsand excessprofits tax
$35,883,36823,161, r19, 691, 57212, 612,8363, 457, 044i 164, 633
Total tax
$4, 053, 243 j48,898, 270135, 545, 62335, 325, 30323, 338,4898, 476, 750|
11,097,391112,604, 260
Grossincome Deductions
$52, 271, 961150,251,711102,080,351
99, 093, 959472, 701, 059779. 803, 3291637, 419, 520465,878, 265
$64, 481, 856169,113,049112,249,197110,578,948497, 477, 966848, 513, 226676, 097, 976501,889,434
Deficit
$12, 209, 89518,861, 33810,168, 84611,484,98924, 776,90768, 709,89738, 678,45636., 011,169
MISSISSIPPI
69. 45!79. 02177. 03 i81. 95;64. 53;52.91169. 73!69. 42!
$48, 355, 712!183,632, 659j133,113, 464|214, 347, 116:207,688, 946!
95, 826, 313i176, 232, 3981220, 515, 009!:
$3o,972,85o!
169, 918, 500121. 839, 413'195', 644, 549j190,314,891!
90, 639, 058:
163, 209, 043|203, 371, 484
$11,382,856:14, 814,159111,244,051118, 702, 567|17, 374,055;5,187, 255!
13, 023, 35517,143, 525
$222, 380743, 089887, 277
1, 396,1541, 350, 204389, 659
1,129, 0121, 721,120
$1,184,3882,293,06412, 369, 008!1,930,7251
246, 9841i 7, 7111
$222, 3801,927,4573,180, 3413, 765,160!
3, 280, 929616, 643!
1,136, 723!
1, 721,120!
505J 30.55!380 20. 98!260 22.97|2591 18.041558729508552
35. 47!47. 0930. 27|30. 58i
$11,018,62416,105, 50918, 596,34416, 710,42986, 484, 73378, 358, 02237,137, 77948, 575, 559
$12, 733, 62317, 502,868;20, 290, 77817, 987, 984!94, 071,006!87, 742,228;40, 828, 505:53, 365, 294!
$1, 714, 9991, 397, 3591, G94,4341, 277, 5557, 586,2739, 384,2063, 690, 7264, 789, 735
M I S S O U R I
1916 I 14,262!1917 i 14,840;
1918 I 13, 3321919 12,764,1920 1 13,42811921 13,735!1922_ 14,190!1923.
8,901' 62.419, 304! 62. 708, 2941 62. 21:8, 740! 68.471
8,431! 62.79!7,338! 53.43!1,445! 59.51:
$971,129,33113. 058, 064, 523!3, 087, 626,98313,446, 312, 072!3, 365, 585, 3131
$748,498,7292, 754. 845, 249;2.828,707,5813,159, 804, 842:3,139, 282, 813'
2, 276, 260, 673 2,148, 880, 2213, 091, 617,123
14, 562| 9, 018| 61. 93i 3,147, 538, 6702,887, 657, 774!2, 920, 215,314|
$222,630, 602302,119, 274258, 919,402!286, 507, 230226, 302, 500129, 380, 452203,959,349227,323,356
$4, 347, 717;14, 461, 262!18,986,868|22, 095,19017, 770, 43210, 817, 65422,655, 90525, 782,472
$42, 990, 749,84,412,91148,833,07030, 379,4428, 808,173i 471,342
$4, 347, 717!57,452,011;103, 399, 779!70, 928, 260!48,149,874119, 623, 82723,127, 24725, 782,472
5,3615, 5365,0384,0244, 9976, 3975,7455,544
37.5937.3037.7931.5337.2146.5740.4938.07
$117, 530, 228186,291,251209, 591, 434219, 719, 520814, 725, 610
1, 029,103, 368532, 342,992617, 221, 554
$136, 530,200204,848, 660230,125, 289245,881, 772866, 275, 232
1,119, 302, 987591, 894,933668,489, 540
$18, 999,97218, 557,40920, 533, 85526,162,25251, 549, 62290,199,61959, 551,94151,267,986
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MONTANA
19161917191819191920192119221923
2,019! 55.88!2,430! 64.39,2, 359! 62. 01!
1,770 53.04!1,586! 44.41!1, 183: 31. 281,435! 38.591.424J 36.84
19161917191819191920.1921 ' 5,092|1922 . .: 5,102:1923 i 4,858
4, 5611 3,329 72. 99|4,684! 3,885 82.944,4641 3,380 75.72?4,510! 3,515 77.94!
3,113 63. 88!2,447 48. 062,933 57.49!2,857' 58.81!
4, 8731
1916..1917..1918..1919.1920...1921.1922..1923..
939'1,051!
440|958'
1. 193!1, 24411, 2681.156
318 33.87:399 37. 97!206 46. 82;285 29. 75!338 28. 331
274 22.031329 25. 95'337 29. 15;
1916.
1918 .1919..1920.1921...19221923..
748 71. 10!890 75.62!997 78.20!727 72. 4«:
682! 68.61591] 57.88689! 64.15750' GQ. 901
$107, 727,076;235, 705, 796!312,680,643!189,172,308!160, 983, 049!88. 070,129!124, 650, 846;130, 684, 749!
$144, 812, 843|551, 995, 588!616, 667, 889813, 246, 5711602, 409, 992i387, 099,433!
521, 530, 034!
513,943,404!
$74,146, 767204,403,129283,859, 392174, 304,332149,451, 32682, 565, 728!115,581,431!121,869, 309)
$109,069,989;505,808,303'582, 794, 905;
768, 086,408!570, 718, 997|368,621,111:495, 363, 893!488, 923, 580!
$33,31,28,14,11,6,9,
580, 309!302, 667!821,251!867, 974i531, 723!104,401:069,415;815,440!
$663, 332|.1, 535,4902, 525,085|1,123,195;
866, 056i457, 660:881, 860!876,050|_.
$2, 355, 826!2, 938, 745!
633, 625377, 915!110,068!1 8,8181
$663, 3323, 891, 316!5,463, 8301, 756, 8201,243,971
567, 728890, 678876, 050
1,5941,3441,445
35.61137. £
1, 5671 46. 96!1,985! 55.59!2,599! 68.72!2,487! 63.4112,441 63.15j
$10,635,369122,230,44850, 398, 75253,643, 01973, 215,43890, 998, 78163, 515, 57960,978, 797
$14,131,91026,184, 99554, 083, 21459,639,44286,454,114105, 396,61972,627, 06873,321,912
$3,496, 5414, 954,5473,684,4625,996,423
13, 238,67614,397,8389, 111, 489
12,343,115
NEBRASKA
$35,742,854:46,189, 28533.872, 98445,160,16331, 690, 99518, 478, 32226,166,141:
25,019,824
$701,490;
2,242,130'2, 635, 8393, 356,164!2,495,911!1,473, 860!2, 642, 04812, 555,243 .
$4, 486,426!5,623,711!5,092,741!2, 718.130!
771, 060:1 3, 867|
NEVADA
$14, 092, 883!37, 300,64720, 050. 80741,423,84729, 808, 76620, 657, 513|25, 260, 09547, 703, 588j
$85. 002,478151, 484, 964402, 598. 697211, 782, lOOi214, 581, 450|141, 379, 06] I143, 143, 906169, 251,270
$10. 314, 57133', 495, 62324, 382, 5803a 087, 597'27,776,68619, 325,47023, 536, 89145,144,994:
$70. 140, 754:135,165, 918360.375,151186. 276, 650197, 519, 600128, 666, 088!
132, 360, 775!156, 578,108
$3, 778, 3123, 805, 024!2,288, 227;3, 336, 250;2, 032, 080!1,332,043!1, 723,4042, 558, 594!
$75.148:
192.815!206, 66'245,196150, 37184, 793150, Oil225,107
$238, 652J
232, 308'163,51682, 095!
1 41, 84li
$701,490i6, 728, 55618,259, 550!8,448,9055,214,04112,244, 920!2, 645, 9152,555,243)
$75,148'431,467438,975:408, 712!232,466'126, 634!150,0ll :
225,107 i
1,232! 27.01799| 17.06
24.2822.06995
1,760!2,6452,1692,001
36. 1251.9442. 5141.19
621 66. 131652 62.03!234 53.181673 70. 25!855: 71.67!97O| 77.97!939 74.05!819 70.85J
$10,143, 256!30, 670, 21262, 971, 37357,433, 369
274,138, 657274, 343, 832175,953,406183, 346,425
$7,579,762!5, 894,113:6, 311, 254:8,611,488!
16, 782, 073!18, 351, 356|13,118, 684!12, 705, 295
$12, 330,109J33,480,07l|67,016, 783!62,297, 550|
296,109, 793.298,498,498188, 022, 357196, 550, 576
$2,186, 8532,809,8594,045,4104, 864,18121,971,13624,154, 66612,068,95113, 204,151
$9, 671, 820!8, 570, 568[
8,188, 004110, 936,425!
21, 663, 70222, 646, 28016, 785, 20915, 999,247
$2, 092, 0582, 676,4551, 876, 7502, 324, 9374, 881, 6294,294, 9243, 666, 5253,293, 952
NEW HAMPSHIRE
$14, 861, 72416, 319. 04642, 223. 54625, 505/45017, 061, 85012, 712,97310, 783,13112,673,162
$285, 939575, 915
3, 098, 8571,938,1151, 332, 47311, 023, 2701,121,9841,404, 078
$2,423, 39714, 537, 3174, 039, 0891, y75, 486
602,6061 17,011
$285,939 304; 28.90! $10,504,791 $11,888,712!3,181, 312
17, 636,174|5,977,204!3, 307, 959j1, 625, 8761,138,995!1,404, 078
287 24.38!278! 21.80!276! 27.52;312 31.39!430 42. 12,385! 35. S5i371: 53. ioi
13,146,0539,138,901!9,189,118
45,528,82183, 215,490:44, 536,14328,282,367 i
14, 451, 022;10, 733, 344110,106,324!48, 705,43688, 091, 04750, 940, 99230, 798,147
$1,383, 9211,304,9691, 594,443
917,2063,176, 6154,875, 5576, 404, 8492, 515, 780
1 On net income earned from July 1,1921, to Dee. 31,1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec. 31, 1921, but prior to July1, 1922.
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Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 12.-
Year
191(5..
1916..1917..1918_.1919..1920..1921..1922..1923..
1916-1917.1918-1919.1920.1921.1922-1923.
-Corporation returns by years-NEW JERSEY
-State £a6Zes—-Continued
Totalnum-ber ofcor-
pora-tions
9,77710,1128,8079,3929, 89610,63111,76213, 062
Corporations reporting net income
Num-berre-
port-ingnetin-
come
5,750
Percentre-
port-ingnetin- I
come}
Grossincome Deductions
58.816,222 61.535,503 62.486,035 64.265,875 59.375, 5451 52.166,892 58.608,120 62.17
., 015, 845, 736! $770,138,825|2,123, 440, 753!2, 270,839, 7402, 945, 523, 469!3, 418, 065, 4351
2,220,207, 819:3,058,162,3103, 475, 688, 544
1, 867,148, 609i2, 079,821,015'2, 690, 953, 454!3, 227, 279, 840!2,065,999,069J2,822,900,8373, 201, 791, 068
N e t income
$245,706,911256, 292,144191,018,725254, 570, 015190, 785, 595154, 208,750235, 261,473273, 897,476
Incometax
War profitsand excessprofits tax
$4, 819, 51412,064, 685|16, 469, 20619, 584,42014,875, 30712,797, 53326,890, 40031,254,966
Total tax
! Num-I berI re-
port-i ing1 no! net; in-| come
$35, 216,004i43, 201, 254|45, 748, 06818, 425, 81313,137, 268
i 260, 290
3,890$4,819,514! 4,02747,280,689:59, 670, 460;65, 332, 488!33, 301,120!
25,934,801127,150, 69031, 254,966i
Corporations reporting no net income
Percentre-
port- iingnonetin-
come
Grossincome Deductions
41.1938.4737.5235. 74
3,3043,3574, 0211 40.635,0861 47.844,870 41.404,942 37.83
$85, 875, 061260. 604,131287, 836, 2521507, 688, 469!531,960, 098J765, 604, 3421482, 534, 881605, 263,192
$100,473,717,278,178, 033!329,234,541!593, 778, 908|618,167,5511855, 574, 759!532,178,900j659,009,722!
Deficit
$14, 598,65617, 573, 90341, 398, 28986, 090, 43986, 207,45389,970, 41749, 644, 01953, 746, 530
N E W M E X I C O
979!1,103!
965!940i797!961!941!953!
474542558494411392450424
48.4249.1457. 82!52. 55!51. 57!40. 79!47. 82!44.49
$38,929,15477,131, 58177, 236, 22257, 550, 26449,452, 65039,044,12856, 515, 456
$23, 790,95962, 538, 69370, 607,47853, 276,63245,466,66836, 866, 67853,109,92057,912,062
$15,138,195|14, 592, 888!6, 628, 744j4, 273, 6323,985,9822,177, 4503, 405, 5362,974,836
$303,499677, 816598,115j317, 342306, 396162, 787328,121269,960
$2, 526, 876679, 354259, 796188,99253, 7521 1,611
$303, 4993, 204, 6921, 277, 469577,138495, 388216, 539329, 732269,960
505561407446386569491529
51. 5850.8642.1847.4548.4359.2152.1855.51
$3, 782,1258, 998, 214!9, 791, 69017, 737, 09518, 251, 615!34,907, 720!17,333,982|13,781,881;
$4, 886, 26111, 334, 54412, 046, 96519, 693, 26821,699,091;39,615,141!20, 722,83816, 675,926
$1,104,1362, 336, 3302, 255, 2751,956,1733,447, 4764,707, 4213,388,8562, 894,045
NEW YORK
44,63246,14447,53548,49455,49557,59864,86269,863,
27,77729,88027,76030,47030,34927,37435,50440,848
62.2464.7558.4062.8354.6047.5354.7458.47|
$8,300,137,67115,974,590,51215,945,819,32718,656,719,06522,086,479,69415,668,883,09418,557,282,80922,735,983,853
$6,025,476,249 $2,274, 661,13,773,437,056 2, 201,115,13, 792, 501, 55716, 264, 233,00120,127, 849,97114, 532,519,65516, 805, 091,94120, 579,053,958
2,153,317,7702, 392,486,0641, 958,629, 7231,136, 363,4391, 752,190,8682,156,929,895
422 $44,464,771'.746 105,625,319.
171, 758, 980196,187,661!167,141, 669100,847,002|199,683,703;248,108,254!.
$288,845, 332635, 547, 519305, 280, 094186, 051, 015!67, 633, 509!i 918,447|
$44,464, 7711394, 470,651!807,306,499501,467, 755353,192, 684168,480,511200,602,150248,108,254
16, 85516, 26419, 77518, 024 j25,14630, 22229, 35829,015
37. 7635. 2541.6037.1745.3152.4745.2641.53
$662, 271, 248!1,163,881,3591, 751,135,4961, 919,255, 5895, 354, 318, 2147, 430, 255, 0014, 914, 756, 5635, 425,969, 275
$801, 492, 479 j1, 303, 348,1731,920, 890, 2662,112,305,3545, 825, 586,112i8, 332, 230, 8965,456, 727, 0905, 963,424, 812
$139, 221, 231139, 466, 814169, 754, 770193,049, 765471, 267,898901,975, 895541,970, 527537,455, 537
O
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6
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
NORTH CAROLINA
1916 ! 5,0211917 ! 5,1551918 ! 4.2121919 ! 4,3961920 ! 4,8121921 ; 4,9141922 5,7141923 5,987
1916 2,7691917 3,12411918 ! 2, 752i1919 ! 2,63911920 i 2,8981921 i 2,819'1922 ' 2,8481923 I 2,938
3,438! 68. 47i3,986 77. 32l3,362 79.823, 501! 79.643, 143 i 65. 312,529 51.473,4863, 810
2,2202,5592,2172,1351,7471,3621,5291,334
61.0163.64
$284, 767, 644|698,770,100;879, 192,164!
1, 038, 581, 596!1, 062, 447, 593!
688, 791, 323 S940, 895,173
1,117,157,990
$223, 884, 841607,161,979772,163, 98'923, 900, 230960,169, 824623, 364, 736841, 725, 936
1,009, 226,511
80.17181.9180. 55i80. 90!60. 28:48. 3253. 68:
45. 41!
$35,477, 730149,014, 213171,981,215156,461, 674137, 313, 047
88, 743,928119,244,638
92, 595,930
$24,813, 309|139, 218, 605162, 080, 654i147,309, 645!130, 445,443!
84, 743, 249114,496,417189,118,085|
1916. 17 12,251! 69.36 $2,093,727,3991917 17,615 13,546 76.90 6,247,325,2481918 15,815 11,394 72.05 6.225,443,0571919 17, 088 12,194 71. 36j 6,158,568,2881920 18,822 12,302 65.36j 6,288,735,9911921 20,09l! 9,555 47.56j 3,079,639,4951922 21,390 12,495 58.42 4,978,119,2051923 22,097 13,758' 62.26: 6,559,642,094
$1,463,582,4215, 310, 828,4735, 582, 256,924!5, 539, 310,092,5, 728,179,0742, 844,171, 648|4, 558,944,449;6,021,040,057
;2, 803i91, 608,1211
107, 028,177114, 681, 366!102, 277, 769|
65, 426, 587!\nt, 169, 237
107, 931, 479
$1,200,185:4,124, 725!6, 661, 41918, 707, 081 i7,985,041!5, 401, 565
11, 410, 34912, 5.02, 613
$16, 228, 373}44, 016, 68021,102, 83515, 985, 211
7, 597, 915i 55, 608
$1, 200,1851 1, 58320,353,098 1,16950, 678, 099 85029, 809,91623, 970, 25212,999, 48011, 465,95712, 502, 613
850895
1,6692,3852,2282,177
31.5322.6820.1820.3634. t48.5338.9936.36
$14, 830,01024, 218,41928, 462,10141, 551, 748
190, 420,975216,924, 727121, 241, 530141,622,905
$18, 766, 84727,609, 56531,005, 50245, 214, 471205,035,251!239,349, 459131,027, 568153, 277,934
$3,936, 8373,391,1462, 543, 4013, 662, 72314, 614, 27622, 424, 7329, 786,038
11, 655,029
NORTH DAKOTA
$10,664,421!9, 795, 6089,900, 5619,152, 0296, 867, 6044, 000, 6794, 748,2213,477,845
$207,064!.434, 318!681, 512!505, 850J
$1, 710, 368804, 465
229, 265!329,460!215,939!.
347, 667108, 519i 8,903!
$207,0642,144,6861,485,9771,004,639731, 555337, 784338, 363215,939
549 19.83565 18.09535! 19.451
1,1,1,1,
504151457319604
19.1039. 72151.6846.3254.59
$4,139, 53013, 319,176!17, 841,974'16, 911,971169, 597, 256;57, 795,313!40, 539,92747, 765, 724
14,402, 57418, 725, 59918, 326,47274,439,04463, 289,97845,112,91953,113,974
$1,026, 3591,083, 398
883, 6251,414, 5014,841, 7885,494, 6654, 572,9925,348, 250
$630,144,978936, 483, 205643,186,133619, 258,1!"560, 556,917235,467, 847419,174, 756538, 602,037
OHIO
$12,364,79942, 578,49447, 484,999!48, 737. 520!44, 865, 550;19,421, 71043,969, 8751
57,442,924!
! $12,364,799$175, 539, 209| 218,117, 703
219, 859, 556i 267, 344, 55599,422, 775! 148,160, 295;81, 397, OOl! 126, 262, 551;19,459, 792| 38, 881, 502:
i 731, 735! 44, 701,610!i 57,442,924!
5,4094,0694,4214,8946,520
10,5368, 895i8,339!
30.63! $132,267,179!23.10! 294, 239,846!27.95 302, 314, 756!28. 64 503,983, 80534.64 1,468,065,458'52.44 2,195,193,897!41.58 1,495,990,86437.74 1,048,538,737!
$155, 301,837331,020, 581331,122,460545, 371, 887
1, 593,049,4482, 533,982,1011, 640, 652,0661,167,535,036
$23,034,65836, 780, 73528, 807, 70441, 388,082
124,983,990338, 788, 204144,661, 602118,996, 299
OKLAHOMA
1916 7,150 3,4311917 7,364 3,8721918 : 6,321 3,2611919 5,904 3,2951920 5,564 3,0041921 : 5,569 2,3011922 5,750 2,7011923 5,709 2,615
47. 9952. 58!51. 59!
55. 81:53.99!41.3246. 9745. 80;
$240, 799,628602, 833, 7761488, 641,109593,992,4161839, 249,463!280, 335,9501
520,170, 257;441,084,511!
$128,460,761525, 855, 544451,014, 797!552, 370,029!782, 368, 569!262, 605,974!
480, 713, 713 i414, 296, 434'
$112, 338, 86776, 978, 23237, 626, 31241, 622, 38756, 880, 89417, 729, 97639,456, 54426, 788,077
$2,196, 340!.3, 679,908j2,917,199i3, 018, 767!4, 569, 8461
1, 329, 974'3, 913, 340!2,700,605!.
$10, 796, 8177,407, 3335, 595, 25414,984,428!
1,180, 362;1 10,913;
$2,196,3401 3,719 52.0114,476,725! 3,492 47.4210,324,532; 3,060 48.418,614,021! 2,609 44.1919,554,269 2,560 46. Ol|2,510,336^ 3,268 58.68|3,924,253! 3,049 53.032,700,605! 3,094 54.19
$16, 071,038|54, 361,998|
154,108,455j122, 333, 300i289, 631, 3161350, 706, 328|235,087, 086|340,075,520!
$22,198,014;61,696,417!166,082,509143, 670, 579'316, 245,924408, 371, 817282,091, 698394,118,021
$6,126,9767, 334, 41911,974,05421, 337, 27926, 614, 60857,665,48947,004, 61254,042,501
1 On net income earned from July 1, 1921, to Dec. 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec. 31, 1921, but prior toJuly 1, 1922.
i—io
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Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 12.—Corporation returns by years-OREGON
-State tables—Continued
Year
1916..1917..1918..1919..1920..1921..1922..
Totalnum-ber ofcor-
pora-tions
5,0225,3524,3984,2524,5884,8405,1345,301
Num-berre-
port-ingnetin-
come
2,1082,6422,4212,2602,2361,9482,3992,592
Percentre-
port-ingnetin-
come
41.9849.3655.0553.1548.7440.2546.7348.90
Grossincome
$88, 606, 622392,174, 272609, 778, 017552, 358, 659472, 286, 247286, 350, 548407, 527, 840529, 547, 000
Corporations reporting net
Deductions
$69,874,112357, 788, 383575,083, 694504, 220,151432, 764,431269, 319, 824379, 635, 387494,128, 205
Net income
$18, 732,51034, 385, 88934, 694, 32348,138,40839, 521, 81617,030, 72427, 892, 45335, 418, 795
Corporations reporting no net income
Incometax
War profitsand excessprofits tax
Total tax
Num-berre-
port-ingnonetin-
Percentre-
port-ingnonetin-
Grossincome Deductions Deficit
| come | come j
$357,644.1, 633, 6552, 501, 8483,148, 2732,941,6461, 302, 2553, 012,1153, 630, 726 .
$4, 698,1159, 776,075
11, 827, 8095, 561, 8841,066,433
i 17, 252
$357, 6446,331,770l
12,277,923114,976,082;8, 503, 5302,368, 688!3, 029, 36713, 630, 726
2,914J 58.02!2,710 50.64!1,977 44.95!1,992 46.852,352 51.26'2,892 59.752,735 53.27!2,709 51.10!
$47,184, 563|51,815,92253, 616, 292|
126, 701, 583!261, 327, 802i244. 782.121160, 295, 596|142, 873, 528
$60, 662, 329160, 219, 313|61, 690, 804
137.129,966i284, 525, 639!270.953,7141180, 623, 271157, 344, 091
$13, 477, 7668, 403, 3918,074, 51210, 428, 38323,197, 83726.171,59320, 327, 67514, 470, 563
P E N N S Y L V A N I A
20,46020,834
1918 j 18,473
1916.1917..
1919..1920..1921..1922..1923..
16, 94418, 82719, 80621,35422, 656
12,8991 63.04 $3,914,308,288 $2, 791,861,222 $1,122,447, 0661 $22,276,5451.13. 5441 65. 001 8, 860,256, 5511 7, 383, 784,912 1,476,497, 279' 63, 582,457;
1916.1917.1918.1919_1920.1921.1922.1923.
2,1332,2711,6171,7481,8372,0282,2372,353,
13,478;
1,353 63.43;l,340i 59.001,023! 63.271,177! 67.1,146 62. 381,043 51.431,250 55.881,441 61.24
8, 245, 325, 7577, 511, 000, 220!9, 501, 290,8505, 603, 662, 6667, 504,812,8519, 980,135, 635
7,282, 063,018!6, 608,271, 500!8, 529, 708, 966 i5,171,862, 4606,821,115,3589, 077,656, 988
963,262, 739|902, 728, 720!971, 581, 8841431, 800, 2061683,697,493'
76,232,921!72,770,21li76,272,21636,338,551!78, 340,019
902,478,647| 104,619,295!-
$323, 313,222309,029,821126, 208,200!132,498.630|36,78^,116
1 616,6241
$22,276, 545387,895, 6791385,262, 742! 6,477198,978,411)208, 770, 846
73, 124, 66778,956,643
104, 619, 295
7,561 36.967,290 35.00
5,8446,81510,1419,0989,178
$223,858,463399,296,4G7!462, 099, 295j600, 669, 257J
36. 20| 1,459,076,708!2, 261, 443, 672J1,629,095,8231,462,337,416
35. 0634. 49
2051. 2042.6140.51
$279, 582, 508!453, 344,1351506,080,495'658, 884, 288j
1, 565, 729, 570!2, 528, 085, 44711,803, 090,9771,599,113,617
$55, 724, 04554, 047,66843, 981, 20052, 215, 031
106, 652, 8622G6, 641, 775173,995,154136, 776, 201
R H O D E I S L A N D
$238, 936, 962581,878,202658, 081,073827,437,430645, 783, 316482, 554,277617, 533,269777, 904, 605
$167,062,686505,224, 365579,681, 618'715,286,439!
437, 710,694555,920, 092707,475,802
$71,874, 27676,653,837|78,399,455|
112,140,99155,944,45044,843, 58361,613,177!70,428,803]
$1,395,766.3, 502, 0065, 271,01818,411,324;4, 558,489!3, 793,329^7,193, 593i8,213,788'-
$13,734,70430,611, 74522,621, 530
7, 065,4004, 654, 6701 109, 656
$1, 395, 766!17,236, 710!35, 882, 763!31,032,85411, 623,8898,447,9997,303,2498,213, 788
780|931594571691! 37.62985' 48. 57987 44.12912 38.76
36.5741.0036.7332.67
$11, 059, 752!33, 628, 582!33,405,476|50,802,282!
299, 582,337|215; 930, 001 j133, 769,996!116,864,732|
$12,893, 99036,431,402J43, 702, 274|56,377, 5931
327,271,364250,418,098159,311,256142, 208,801
$1,834,2382,802,820
10,296, 7985, 575,311
27,689,02734,488,09725, 541,26025,344,069
COto
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Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
SOUTH CAROLINA
1916 3,9151917 | 4,r-~1918 ! 3,5541919 i 3,5011920 j 3,8741921 I 3,7601922 i 4,0061923 4,171
2,390 61. 05!2,771 67.802,549 71.722,454 70.092,219 57.281,567 41.682,027 50.602,368 56,77
$115,837,998!
415,453, 233511,547,778533, 227, 512468,912,915221, 680, 660354,862,164!419, 033,370
$92, 325,300'360,891, 589453, 255, 202469,803, 872415, 570, 513207,193, 995325, 536, 7341
384, 965, 893
$23, 512, 69854,561,63458, 292, 57663,423, 64053,342,40214,486, 66529, 325,43034,067,477
$445,222.2, 709, 6533, 729,4374,711,7483, 745, 3901,170,4162, 955, 9843,369, 771 .
$6,359,469!22, 573. 299!13, 039, 38011, 935, 354;
746, 912'-1 63, 211
$445,2221 1,525! 38.959,069,122; 1,316! 32.20
26, 302, 736;17, 751,128!15, 680, 744!1, 917, 328|3, 019,195i3,369,771;
1,005 28.281,047; 29.911,655 42.722,193' 58.321,979 49.401,803 43.23
$12,051,591118, 702, 50721, 312,81522, 766, 500:
156,152,2641155,186,311180,327, 7501
85, 863, 018!
$18,490, 572!20. 373, 326|23,127, 538!25,159, 870!
170,485, 566!173,083,251!89,846,155!93.690, 970)
S O U T H D A K O T A
1916 ! 2,442 1,7441917 i 2,588 2,1721918 2,202 1,7321919 i 2,337! 1,8871920 2, 564 1,5711921 .._.! 2,213! 1,0821922 ' 2,813! 1,5251923 i 2,856! 1,536
71.4283. 93!78. 66!80. 74 i61. 2747. 99!54.21;53. 781
$29, 681, 960142, 036, 594168, 084, 528|186, 871,186138, 808,165j70,492, 593
103, 889, 097121,094,621!
$21, 757, 866:
131,180, 237158,380,081;174, 790,310;131,102, 94267,331,221
102,329,391116,872, 042
$7, 924,09410, 856, 357i9, 704,447!
12, 080,876!7, 703, 223!3,161, 372!4, 559, 706:4, 222, 579
$155,8451.541, 2031668,341!755, 398!590, 505!
178, 337i312, 390296,618..
$1, 239, 7661
1, 332, 9201,104,146;
452, 50646, 247
1892
$155, 845!1, 780, 96912,001,261:1, 859, 544|1,043,011!
224, 584i313, 282'296, 618'
698 28.58!416 16.07!470! 21.34:450! 19.26!993! 38. 73;
1,151! 52.011, 2881 45. 791, 320 46, 22
$4,054,413!7, 776, 882!
13, 806, 555!11. 381, 73l!56, 897, 440J49. 768, 976|40, 879, 966:39, 254, 897!
$6, 762, 56618, 506,4691
14, 656, 56lj12,413, 012!61,369,771!54,494, 635|44, 583, 8501
13. 317,024
T E N N E S S E E
1916 '• 4,670' 2,9611917 i 4,7141918 ! 4,1861919 i 4,3921920 . . ._ 4,7421921 4,7531922 4,906 3,0051923 \_! 4,860!
, 63.403,565 75.632,984| 71.293,0932,7882,428
3,C
70.4258.7951.0861.25
$230,748,919749,234,291!670,492,750775,754,296|760,724,888502.514,430761,684, 587838,832,402
$182,011,707680,463,314617,027,654706,648,089708,322,601471,907,046703,960,122784.510,772
$48, 737,21268, 770.97753,465,09669,106,207!52,402,287!30,f.07,384l57, 724,465;54,321,630s
$949,63813,293,257!4,054,4165,129,2123,931,8252,409,219!6,094,1105,900,220..
$9, 548, 714;15,054,43011,525,0497,751,1102, 718.5041 171, 657
$949,638;12,841,971'19,108,84616,654,26111,682,9355,127,7236,265, 7675,900,220
1, 709j 36. 60!
1,149| 24. 37Jl,202| 28.71'1,299; 29.5811,954! 41.21;2,325! 48.92!
1,901! 38. 75 j1,776! 36.54;
T E X A S
191619171918191919201921 I 9;i85!
1922 I 9,591!1923... 10,227!
8,693! 5,8279,0391 6,9748,198 5, 7658,709j8,571!
67.03 j77.1570.32i
5,957 68.40!5,183 60.47|4,7391 51.59!5,497 57.316,273 61.34
$493,174,5271, 627,958,6681. 535,207, 9471, 735,819,0292.262.643.179i; 168; 609; 0341, 782,841,3781,713,929,300
$369,592,692!1,419,766,831!1,411,084,466!1, 607,144,506;2,135.096,359!1,103,2.16,896:1,688,781,989!1,611,127,530;
$123, 581,835208,191,837^124,123,481!128,674,523127. 546,820:65,3?)2,138/94,059,389|
102,801,770|
$2,352,05710,178,34110,638, 0109,830,13810,386,035!5,297,07010,050,88511,038,403
:6,050'23,821,57918,942,17912,878,360i5,180,5281 415,338
2,866$2,352,05736,004,391!34,459,589!28,772,317!23,264,395| 3; 38810,477,59810,466,22311,038,403!
2,0652,4332,7523388
32. 9722.8529.6831. 6039. 53
4,446! 48.414,094 42.69:3,954 38.66
$27,629,69657,948,86268,430,38387,487,625
293,074,748287,488,347247,169, 941205,544,529
$68,884,266106,577,299,110,745.238!275,867,057:458,323,513,
$33,578.990;65.951,516!73,626,140'94,179,064312,456,095313.887,314259, 920,359221,135,814
$82,003,312!119,182 357124,710,057'334,616,698513,018,191
$6,438, 9811, 670,8191, 814, 7232, 393, 37014,333, 30217, 896, 9409, 518, 4057,827, 952
904,917,315 1,012,473,828523,949,71 lj 599,374,054812,923,189 881,384,461
$2, 708,153729, 587850, 006
1, 031, 2814,472,3314, 725, 6593, 703, 8844, 062,127
$5, 949,2948,002,6545,195, 7576, 691,439
19, 381,34726.398,96712, 750,41815, 591,285
$13,119,04012,605,05813,964,81958, 749,64154, 694,678107,556, 51375,424,34368,461,272
1 On net income earned from July 1. 1921, to Dec. 31, 1921, reported on fiscal year returns of corporations whose accounting period terminated after Dec 31, 1021. but pdor toJuly I, 1922. CO
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 12.- -Corporation rdurm by years—Stale tables-—ContinuedUTAH
Corporations reporting net income Corporations reporting no net income
CO
Year
! Totalj num-j ber ofj cor-j pora-! tions
I
Num-berre-
port-ingnetin-
come
Percentre-
port-ingnetin-
come
1916..__1917....1918....1919....1920....19211922 .1923....
3,4813,5452,5422,8723,0943,0863,0513,045
1916... _ ... - 9051917 9361918 .. 7361919 751;1920 9161921 9321922 . 1,0361923 i 1,038!
1,616 37.721,825 51.481,170 46.031,442 50.211,420 45.901,155! 37.431,349! 44.221,468| 48.21
609 67.29|719 76.82J518 70.38;561! 74.70|620 67.552 59.23682 65.83755J 72.74
Gross Deductions ; Net incomeIncome j
tax
$159,867,110281, 675, 954183, 606,851304,848,895243,155,625155, 591,907205, 955,204257,083,836
i .Num-j Per |I ber cent j! re- re-
it i port- port-and excess Total tax ! ing ingprofits tax i no no
' net netI ! in- in-! : come come
$102,266,290232, 647, 737164,436,614,280,856, 658227, 642, 529147,021,191!189,426,304234,566,362
$57,600,82049,028,21719,170,23723,992, 23715,513,096|8, 570, 716!
16, 528,900i22,517,4741
$1,145,035!
2,419, 56711,511,308!1,865,686J1,183,007
665, 0381,473,8301,833,488.
$4,930,0644,636,1512,129,8611,324,215
354,8631 105
$48,112, 969114,273,70586, 636,298
123, 559,138141,844,86288,247,6311
115,640,788148,991,248;
$38,911,618|101,643,596|77, 385,1361
111,078,880130, 576,06981,934,410
106,394,843136,827,791
$9,201,35112,630,1099,251,162
12,480,25811,268,7936,313,2219,245,945
12,163,457
V E R M O N T
$180,639'.618, 321 i655,451!950,811!886, 556!527,639!945,631|
1,261,188 L
$1,582,261!2,909,256!1,925,9741, 219,623
257,2901 26, 585
$1,145,035;7,349,6316,147,4593,995, 547!2,507,2221,019,9011,473,935!1,833,4881
$180,6392,200,5823, 564, 707i2,876, 7852,106,179
784,929972,216
1,261,188
1,865 53.58-,720 48.52!,372 53.97J,430 49.79J,674 54.IO!,93l| 62. 57!,702| 55.78.,5771 51.79
2961 :! 32.71!217J 23.18218 29.62190| 25.30;2961 32.311380! 40.77354! 34.17!283J 27. 261
I I
Grossincome
$14,013,26038,535,64038, 641,01035,455,022,81,153,2041
134,618,833!81,547,78265,310,686
Deductions
$18, 111, 53243,921,35846,825,89140,959,45092,832,783155,616,47590,949,20073,448,334
Deficit
w
$14,046, 62612,306,06613, 568,19410, 558,01946, 555,18342,431,25828,268, 70821, 678,086
$15,263, 517;13,833,229|14, 750,86011, 521,873148,870, 53947,545, 532|31,895, 639'24, 661, 785
$4,098,2725,385,7188,184,8815,504,428
11,679,57920,997,642
9,401,4188,137,648
$1,216,8911,527,1631,182, 666963,854
2,315,3565,114,2743,626,9312,983,699
wHO
cft
VIRGINIA
1916 ! 5,9501917 ! 6.0121918 j 5,009!1919 I 5,027!1920. - . - J 5,280;1921 I 5,288!1922 .___! 5,643!1923 I 5,957
3, 457| 58.103,863J 64.253,418 68.243, 423J 68.093,1842,7053,2683,711
60.51
3015
57.9162. 30
$394, 490,076772, 007,180945, 712, 725
1, 006, 281, 3711, 052, 264, 799556, 648, 697819, 287, 349770,843,838
$301, 007,145635, 029, 365838, 042,051877,639, 666955, 911, 761502,198, 241736, 272,619676,343, 723
$93,482,931)136, 977, 8151107, 670, 674128, 641, 70596,353,03854, 450, 45683,014, 73094, 500,115
$1, 709, 4186, 911, 4889, 493, 98710, 654, 0337, 858, 9284, 781, 3779, 503, 60110. 835,110
$12, 036, 892!21,521,013!14, 961, 342!10, 351,857!1, 614, 752:1 30, 7221
$1, 709, 41818, 948, 38031, 014, 98025, 615, 37518,210, 7856, 396,1299,534,32310,835,110
2,493! 41.90!2,149 35.75!1.591 31.76!1,604 31.91!2,096) 39.70!2,583! 48. 852,375; 42.092,246; 37. 70
$30, 635, 73642, 085,12155, 560, 88156, 548,136
343,099, 638285, 612,855343,026, 382277,472,020
$36, 730,254|47, 966, 295J61,892,440!67, 778, 547i
376,105,863|318,070,221s368,693,3001
305,108,083|
$6,094,5185,881,1746,331, 559
11, 230, 41133,006, 22532, 457, 36625,666,91827,636, 063
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
WASHINGTON
1916 9,9081917.1918..1919 ____192019211922 ...1923
9, 0439,2879, 0590, 5989,7019, 8029, 786
4,071 41.09!4,942 54. 05J4,369| 47.04:4,744 52.37.4.522! 47. 113, 540! 36.49;4,3274,884
44. 14!49. 911
$244, 505, 289 i851,129, 4941938, 988, 042j
1,180.531,95711,038,852,497!
523, 402, 473|798.490,6131
1,045,114,870)
$191, 036, 5041 $53,468, 785J $1, 054,032;.
868,236,834.!1,084,526,662!
959,657,774!489,170,785i738, 626, 039961,377,382
84,300, 592!70, 751, 208!96,005, 29579,194, 72334,231,688!59,864, 574!83,737, 488!
4, 068, 51415, 403, 33216, 967, 780!5, 785, 939'2, 580, 545!6,188, 460!8, 999, 412i.
$10, 074, 808!18,465,98117,198, 354
9, 533, 8681, 780, 207
16,69"
$1,054,032 5,83714,143, 322 4,10123, 869, 313 4, 91824,166,134J 4, 31515, 319, 807 5, 0764, 360, 752 6,1616,195,157 5, 475~ "19,412 4,902
58.9145. 3552.9647.6352.8963.5155.8650.09
$65, 869, 37987, 782, 440
129, 409, 422134, 525,116309, 880,108437, 588, 452282, 926, 916209, 548,948
$86, 610,429100, 692,358148,632,034151, 306, 844;348, 369, 278!488, 956, 466!314,368,693!236,052,001!
$20, 741,05012, 909, 91819, 222, 61216, 781, 72838, 489,17051, 368,01431, 441, 77726, 503, 053
WEST VIRGINIA
1916 ! 4,3811917 i 4,5591918 |1919 |1920 i1921. . . . !1922_ |1923 . I
3, 5194, 004i4, 4734, 623!4, 848;5, 062!
I
2,668: 60.903,008! 65.982,410 68.492, 448 61. 142, 867! 64. 10;2.383: 51.55;2, 962 61. 10;3,08s1 61. 00!
$238, 566, 260574, 811, 518896,044,63'625, 093, 926941,311,194468, 083, 518599, 224, 244719,198, 881
$172,156, 553!465, 267, 5671737,494,465 i550, 446, 964|807, 007,1651425,381,314!527,456,471!645, 720, 9971
$66,409, 707!109,543,951)
$1,314,023!.4, 591, 778!
76,642, 276 11, 244,404|nA RAa nan a tan T 0 174,646, 962
134,304, 02942,702, 20471,767, 77373,477, 884
6,165,721!10, 045, 640i3,395, 939!7, 866, 419!8,344,075L
$24,039, 92723, 711, 55511,544,18527, 862, 425
3, 892, 3031 5, 409 J
$1, 314, 02328, 631, 70534,955,95917,709,90637, 908,0657, 288,2427,871, 8288, 344,075
1, 713 39.101,551 34.021,109! 31.511,5561 38.861,606! 35.902,2401,8861,974
48.4538. 90|39J
$23,421, 11131, 789, 709119,134,975!42,282,44199, 541, 555255,878,374193, 535, 854207, 208,816
WISCONSIN
$27, 569, 277 i36, 690, 462128,208,68349,188, 010:
108, 031,955293, 685, 729;207,382, 0451227,225,273!
$4,148,1664, 900, 7533,054,1480, 905, 5699. 090, 400
37; 807, 35513,846,19120, 016,457
1916 1 11,635!1917 ! 11,923!1918 '< 10,961;1919 10,154!1920 11.198:1921 ! 12,142:1922 ! 12,596!1 9 2 3 . . . . : 12,797!
6,85'7, 4696,889
6^9726,0097,1277,881
58.9362.6462.8567.7162.2649.4956.5861.58
$596, 726,2701,375,123, 2031, 527, 975, 4401,859,614,073!2, 091, 835, 5141, 076, 943, 607!1,583,975, 52811, 917, 244, 849!
$463, 963, 6931,225,205,2311, 451, 333,1641
1, 687, 400, 949!1, 927, 897,4761,005,561,301!1,454,096, 78111, 767,027, 219
$132,762, 577!149,917, 972!158,550,172!
172,213,124163,938, 03871,382, 306
129,878,747;150, 217, 630
$2, 615, 5797,011,0805, 742, 959
12, 775, 65912, 259, 007
5, 702, 67614,034,95816. 386, 929
$23,882, 37055, 084, 52129, 588, 49226,128, 390
5, 324, 5601 169,920
$2, 615, 579J30, 893, 450!60, 827, 48042,364.151!38, 387, 397|11,027,236!14, 204,878i16, 386,929!
4,778 41.074,454! 37.364, 072! 37.153, 279! 32. 294,226| 37.746,133! 50.515,4691 43.424, 916; 38. 42
$43,582,04189,162,36l|95, 378, 449|
108, 269, 386420, 705,0871675, 537, 462J397, 283,3771314,715,621!
$53, 932, 20898, 056, 983198, 432, 597
117,319,196460,169,154756,106, 870!443,082,491352, 320,582
$10, 350,1678, 894, 6229, 073, 7089, 049, 810
39, 464, 06780, 569, 40845, 799,11437, 604, 961
WYOMING
1916.19171918..1919..1920..1921..1922..1923..
291341303651707i663661636
694! 53. 76! $28, 645, 899839! 62.57| 71,527,236581! 44.59 51,271,114805! 48. 76: 72, 486, 0451706; 41.31! 71,844,859)601! 36. 14! 44,468, 657;710 42.75 52,324,0901747 45, <
$19, 750, 240 $8,895,659
63,199,113
$ , ,61, 742,19544, 409, 24164, 446,45566,192,16741, 217,85347,364,972:57,876, 396:
$ , ,9,785,0416,861, 8738,039,5905,652, 6923,250, 804!4,959,1185,322,717
$170, 818468, 217563,838;608,151 '•395, 207234,827j463, 882512,562!
$1, 207, 4641,311,180
668, 766:423,127120,6511 1, 842!
$170,8181, 675, 6811, 875,0181, 276,917
818,334355,478465, 724512, 562
597! 46.24!5021 37.43!722 j 55. 411846 51.24!
1,00111,062 03.86
951 57.2554.34
$2, 368, 369:4, 913, 453i7,163,556!
14, 300, 236:31, 613,36830, 378, 03221, 337, 96028, 511, 679)
$3,302, 592!6, 322, 257|8,831,9701
17, 402, 786;41,179,37939,034,60127, 338, 76434,168,446
$934, 2231,408,8041,668,4143,102, 5509,566,0118, 926, 5696,000, 8045, 656,767
1 On net income earned from July 1. 1921, to TVc. 31,1921, reported on fiscal year returns of corporations whose accounting period terminated after Dee 3k 1921, but prior to JulvI, 1922. ' • • • • • . .
H, _ Q
o
4Og
co
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal return* - Distribution by income clashes
[Income returned for calendar year ended Dec. 31,1923]
ALABAMA
Income class
Under $1,000 iUnder $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6.000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000....$11,000 to $12,000....$12,000 to $13,000....$13,000 to $14,000..._$14,000 to $15,000$15,000 to $20,000....$20,000 to $25,000..-$25,000 to $30,000....$30,000 to $40,000..._$40,000 to $50,000.—$50,000 to $60,000....$60,000 to $70,000....$70,000 to $80,000....$80,000 to $90,000....$90,000 to $100,000...$100,000 to $150.000..$150,000 to $200,000.
1
8,
80880
973828
14,1524,1163,1784.672
5762, 458
2896869050335127819418713511094
2311549289392613
Net income
$1,265,38735, 763
11,015,07412, 359,82434,304,49810, 739, 59510, 576,18116.098,3352,498,373
11,031,580154, 726
5,310, 0354,457, 9903, 754, 5922,977,2622, 635,1182,032,5472,145,7651, 684,1781,486,4021,360,5983,999,7343,445,5112,501,3023,064,9751,705,0341,394,757
839, 914673,848761, 916
723,046
Prior yearloss
deductionfrom net
income fornet taxable
income
Exemption from normal tax
Personalexemption Dividends
$3,141,410
$1,2471,2362,5638,3262,9263,900
4,331
23,238j
31,472
19,361,5259,030,024 i44,818,180 I8,008,386 !11,883,38012,475,1022,287,3107,070,334
71,6002,398,9101,689,765 |1, 262, 700890,500 I697,800456,000451, 532302,800253,000 I215,300 !547,500 i355,421 j211,000193,02778,00057,60023,60017,20014,400
$143,878976
292, 522126, 575396, 738182,155350, 610326,115569,490581,38099, 793
274, 679334,092306, 465325,481384, 245335, 770305, 254315,488289.383260, 089856,248710,808600,427
1,104, 769483,164422,494361, 251250,226177,195
Interest on {Capital net!Govern- | gain from j
ment j sale ofobligations j assets held inot wholly j for more j
exempt j than two jfrom tax j years I
Normaltax
! Tax on ij capital net |; gain | Total taxI (12H per I1 cent)
$3,397 ! |.19,317 ! i
137 : . . !.1,679 i i
$1,041 !.
~97,~308~L
77,372 : I j
10,329
11,600 I 19,879
19,077 |-2,828 !.7,147 !..4,168 L5,808 L.2,223 L.8,719 j _ .1.570 L3,007 ! !3,252 L10,747 L.1,887 !.9,523 I28,465 i.16,077 i_.6,93518,37743,133 |3.571 I
32939 !
98,498
102," 607"
$38,543181,72714,856103, 28334, 724220, 894
33 ! 129,851
80,392 !.78,40277,20668,34464,793 !55,201 ;63,146 i50,477 :44,58543,160132,011 j120,590 |90,209 !99,877 i50,461 !43,046 !19,290 !19,89820,759
$2,4245,6026,5397,2387,301 !.9,800 |.9,494 !10,33810,84550,294 I72,436 I.76,384135,352 !89,057107,74373,45469,06673,209
$4,199 i17,278 i1,393 |9,683 |7,382 I22,890 I
34,274 i 123,156 | 12,174
$1,041
~97,~308
77,372
98,498
80, 39280, 82682,80874,88372,03162, 50272,94659,971.54,92354,005182,305193,026166,593239,428156, 796152,182102,42796,346116,85?
169, 604
OS
OPH
102,607 KH
" 6
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000 .$1,500,000 to $2,000,000.$2,000,000 to $3,000,000..$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped 2
Total..
Under $1,000 i - - - .Under $1,000$1,000 to $2,000i. .$1,000 to $2,000....$2,000 to $3,0001..$2,000 to $3.000....$3,000 to $4,000 i . .$3,000 to $4,000....$4,000 to $5,000 ! . .$4,000 to $5,000....$5,000 to $6,000 i . .$5,000 to $6,000....$6,000 to $7,000....$7,000 to $8,000....$8,000 to $9,000....$9,000 to $10,000...$10,000 to $11,000..$11,000 to $12,000..$12,000 to $13,000..$13,000 to $14,000..$14,000 to $15,000..$15,000 to $20,000..$20,000 to $25,000..$25,000 to $30,000..$30,000 to $40,000..$40,000 to $50,000..$50,000 to $60,000..$60,000 to $70,000..$70,000 to $80,000..
51,049
2,030,530 2,000 | 151,345
159,064,390 j 139,566 | 128,276,906 j 11,338,984
ARIZONA
1,36821
3,5354,5485,2042,3251,0132,419265 i
1,09214 !
410 I206 !120 |78 !60 |45 I27 I18 !15 !13 !40 !249 !14 I
$910,126 !„.8.164 |_.
5,607,622 ,..6,663,339 !12,542,792 i5,966,170 L3,368,544 |8,305,285 L1,156,818 I4,874,779 L.
77, 799 !2,244.162 !1,329,390 I891,173660,049 !562,949 |470.309 i
$30,108
226,594 |202,849 !187,189682,510531,356242,302465,772356, 728
16,4027,550832
25,2752,83514,146
92611,463
1,78032,19630,97055,4249,837
104, 725
(2) I-149,592 L
$2,331,8015,075 i
9,790,309 !4,671,160 i15,823,323 !4,328,640 i3,695,829 |6,136,087 i873,189 !
2,911,810 j28,800 I
854,050 !466,327249, 500131, 57895,70069,80041,00026,40026,100 !25,300 '60,80038,20014,40028,80013,800
$66,065796
122,68035,853187,08185,889230.756183,918463,253317,31855.936149,617145,900165,305132,360129,878174,90872,00432,26647,43669,970209,073224,17767,260159,260133,002
232, 377
$.60
1,892,937 15.834 177,463 193, 297
2,616,815 ! 1,632,947 955,566 j 252,462 i 2,840,975
5,6022,6019,2621,870
3,71425, 668
725
1,80920746522778533845123
4,625
2,27516710
2,6783,286
$86 ].
47,452 I.
$50,080
59,942 !
49,599
38, 39123,99417,52915, 59413, 78810,2408,8048,1645,8793,241
20,36911,4837,968
10,7859,822
$724 ! __1,289 .1,423 . . .1,477 . . .1,646 . . .1,343 [_..1,315 !.__1 , 3 8 0 ! . .1,188 !._-7,808 . . .9.966 . . .6,754 __.
15,845 L_-17,651 ! $5,252
1 Nontaxable. Specific exemptions exceed net income.
1,000 I 166,141 ' 537 207 I V. I ' 18,071 1 w 20 i2 Classes grouped to conceal net income and identity of taxpayers,
47,452
59,942
49,599
38,39124,71818,81817,01715,26511,88610,1479,4797,2594,429
28,17721,44914,72226,63032, 725
()18, 091
g•~61,l07 S
00
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
A RIZ ON A—C ontinued
CO00
Income class
$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000-$1,500,000 to $2,000,000-$2,000,000 to $3,000,000-$3,000,000 to $4,000,000-$4,000,000 to $5,000,000-$5,000,000 and overClasses grouped 2
Total..
Number ofreturns Net income
Exemption from normal tax
$170,070(2)
Prior yearloss
deductionfrom net
income fornet taxable
income
Personalexemption
$3,600
363,083
22,899 59, 526,474
4,000
$344,469 52,746,378
Dividends
| Interest on| Govern-I mentobligationsnot wholly
exemptfrom tax
$43,728 i(2) !
256, 546
4,128,376
$711
68,096
Capital netgain from
sale ofassets held
for morethan two
years
$70,550
120,837
Normaltax
$7,125 I(2) !
Surtax
$23,871(2)
Tax on jcapital net i
gain ! Total taxC12K per
cent)
3,518 43,057
434,880 | 154,808
ARKANSAS
$8,140
13,412
$30,996(2)
54,716
603,100
o
g
Under $1,000 i . . .Under $1,000$1,000 to $2,000 i .$1,000 to $2,000...$2,000 to $3,0001.$2,000 to $3,000...$3,000 to $4,000i.
2,11197
5,6275,0899,0692,2862,267
$3^00 to $4^00 .1 3,235
$1,273,93759,640
8,809,7797, 746,361
21,916,2635, 706,3807,610,418
11,321,669
$4,139 $4,267,640
15,439,7155,008,537
28,355,1213,223,1808,296,0807,499,421
$72,1864,768
178,00756,136
373,80765,850
161,945
$2,600
2,964
1,8823,064
$1, 637
81,448
""72," 975"
" 109," 758"
$1,637
"~81,~448
72,975
" 109," 758
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000-..$1,000,000 to $1,500,000-$1,500,000 to $2,000,000-$2,000,000 to $3,000,000-$3,000,000 to $4,000,000-$4,000,000 to $5,000,000-$5,000,000 and overClasses grouped 2 _
4583,049
126074182452031371259095625918098504822141154410
Total. 35, 788
1,995,57513, 742,772
64,9103,336,6532,712,2281,911,352 !1,715,1751,297,0671,309,480 !.1,038,028 !1,185,867 I839,873 |846,017 |
3,086,7332,204,7031,363,080 !1,642,926 {1.008,059785,788 !.722,044 ;371,039340,251377.111 !(2)' !
19,500 !
7,041
1,0216,597 I3,356 j
1,6551,000 I2,589 j1,800 !10,06623,231
92611,84349,507
1,03965,923
1,837,8128,307,902
34,1641,442,000998,700610,600486,950319,250289,200201,500220,900145,000134,400410,332204,400 i106,200107,20040,95624,00025,400 I7,800 |5,2008,700
(2)
383,952301, 76144,492162,416226,658221,876231,404226,151217,959243,226143,624110,581124, 698528,014571,919378,837525,359289,821396,851185, 74528,67067,464120,435(2)
1,452,456 | 16,000
109,793,634 211,233 ' 88,074,260
915,190
8,048, 633
21622227
4,30618,4024,6968,1445,982438
1,439566756
1,6345,17720,9434,12510,92710,3252,00919,8962,697
154, 786
52,90547,59638,59240,56030,59134,85127,854
13,18272,461 i195,298 |150,326 i57,948 I118,39292,855
28,31828,732109,23375,26547,60457,14631,46914,67219,14011, 7148,7249,288(2)
1,5632,9263,7653,5414,6454,7116,7246,2616,93837,89446,56441,97270,96054,54448,18651,43426,77627, 03345,813(2)
186,322 | 27,043
133,437 j 886,784 | 1,200,299
266,921
759,171
1,625 i8.192 !19,344 i17,234 i5,43312,9458,705 i(2) !
17,468
90,946
154,786
52,90549,15941,51844,32534,13239,49632,56545,12234, 57935,670147,127121,82989,576129,73194,20582,20287,80843,92348,70263,806
(2)
311,432
2,050,416
I i
OCQ
s3Oo
* Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
CoCD
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
CALIFORNIA
Income class
Under $1,000 1Under $1,000$1,000 to $2,000 l
$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000..-.$11,000 to $12,000... .$12,000 to $13,000... .$13,000 to $14,000....$14,000 to $15,000.. -$15,000 to $20,000... .$20,000 to $25,000... .$25,000 to $30,000... .$30,000 to $40,000....$40,000 to $50,000....$50,000 to $60,000....$60,000 to $70,000....$70,000 to $80,000..-.$80,000 to $90,000..-.$90,000 to $100,000...$100,000 to $150,000..
Number ofreturns Net income
23,9721,799
58,250102,365106,81957,31219,92957, 572
3,07539, 642
2989,7157,5655,1653,7172,8762,2571,8191, 5531,2101,0233,5311,8421,0911,201
5573021841498246
128
$16,174, 8321,006,946
90,495,710147,034,391257,619, 051147,070, 68365,867, 850
200,161,77513, 600, 567
178,142, 5851, 633,110
53, 400,34048,977,14138, 561,61331, 521,21127, 246,00923, 672,19720,881, 46619, 353,98916, 320,11214,831, 38860,933,67341,008,12729,776,18641, 305,83824,763,66016, 521,70611,851,03411,145, 6716,952,1484, 361,829
15,389, 403
Prior yearloss
deductionfrom net
income fornet taxable
income
Exemption from normal tax
Personalexemption Dividends
Interest on Capital netGovern- gain from
ment j sale of jobligations } assets held i
for more jthan two i
Normaltax
not whollyexemptfrom tax years
$11,103
86,264
152,92741, 26845,00914,946141,79180,15130,89452, 59645,92854,19859,92617, 65369, 393354,782160, 273341,541169,490136, 511124,964111,48579, 522
92, 541
$38,038,19851, 424
148,594, 496102,690,978313, 491, 483100,763,74869, 364, 308 j139,548, 553 !9,029,065 |
100,441, 222 |627, 242 j
22,084, 600 ;16, 873,082 ;11,447,102 |8, 202,778 i6, 238,140 I4, 846,730 i3,965,604 |3, 342, 236 I2, 584, 251 |2,171,8367, 427,8723,941,1062,321,248 |2,455,150 '1,097, 266594,900361,900299,862173, 20495,400231,900
$1,551,786139, 616
4,099, 2811, 266,9436,903,4622,324,4306, 356, 3264,820, 6416,851, 3658, 354,9351,444,9842,663,2444,691,7144, 277,8284,177,7604,037, 2423, 564,8743, 378,1423, 290,9383, 075,9362,912,763
12, 379,192 i9,920,260 |7,389,37412, 667, 5437,925,0625,429,5094, 371,1404, 612,1293,198,1821,722,1596,193,913
$77, 6567,622
20, 28196,881
6276,9761,022,
14, 08078, 56052, 22981, 08867, 20580, 59142,73541,66554,06148, 72554,81762, 437116,321102,19596,999119, 72793,977
$24,106
1,297,410
1, 325,821
1, 672,985
2, 092, 731
$1, 568,1491,793,963
34,753 | 1,687,81420,177 I 1,674,42738,556 I12, 660
1, 392,724724, 237647, 738
44, 597 3,844, 678
879, 590900, 567842, 797765,065720, 248681,406630,133608, 429523, 382487,012
2,115, 4511,461.4661,086,7521, 377,992797, 876505, 464330,145282, 415180, 394117, 262312,007
Surtax
Tax oncapital net
gain(12M per
cent)
$27, 27457,36569, 21475,174 I84,22594, 516
109, 251113, 888121, 209754, 212855, 384900,912
1,747, 5201, 420,0681,178, 483
954, 5511.109, 366
' 829, 371557, 508
2,044,067
Total tax
$24,106
1,297,410
1, 325,821
1,672,985
"2,"692,"731
$184, 377161, 368167, 550175,065131,43968, 68063, 719
879,590927. 841900,162834, 279795, 422765,631724,649717, 680637, 270608, 221
2,869, 6632, 316,8501,987,6643, 309,8892, 379,3121,851.4971,459,7611,523,2201,078,445738,489
2,724,877
XT.
H
H
ir.
i—i
r
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$150,000 to $200,000.. _..,.....,$200,000 to $250,000. ......_......-$250,000 to $300,000. _ „ i$300,000 to $400,000. _____($400,000 to $500,000 1$500,000 to $750,000 ..I$750,000 to $1,000,000 _ .!$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000 - - .$3,000,000 to $4,000,000-$4,000,000 to $5,000,000$5,000,000 and over.Classes grouped 2
Total.
289966 ;2 ;11
4, 777,9961, 972,1712, 482,1602,129, 5512, 651, 273(2)(2)(2)
203,567
97,683 :
44,00012,00012, 6009,4008,800 !
(2)
2,171,937787,153940,032319,046112,114(2)
V, 96412,08012,575 ;3,023 :
1,108, 869 f500,153 j
1.108,144 !1,694,087 !2,120, 860 !
(2)
(2)
Ht 2S028, 45528,3928, 41126,843
843, 431305, 650382, 32380, 809143, 461
104,46,107,161,201,
893890671251383
1,042, 604380,995518,386250,471371, 687
6,301,411 10, 200 I 194,241 i 8, 903 I 4, 936, 972
517,109 11,697,902,803 2,776,406 1,123,493,884 ! 160,517,196 1,622,264 | 24,802,815
71, 441
22, 276, 728
415,282 ! 464,449 :
C0L0EAD0
Under $1,0001Under $1,000$1,000 to $2,000 1..$1,000 to $2,000—.$2,000 to $3,000!..$2,000 to $3.000....$3,000 to $4,0001..$3,000 to $4,000_...$4,000 to $5,000 J._$4,000 to $5,000....$5,000 to $6,000 1..$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.
5,381258
12, 74212,38816, 4827,0093,0607,024643
3,21327
1,035705471342276205169110836725314372844423
$3,799,091 !.108,998 i.
19,952,781 j.17,146,141 i.39,791,904 I18,215,678 I.10,117,094 j24,101, 2302,879,864 I14,408,345 I
149,081 i5, 680, 978 '4, 558,1533, 522, 2202, 901, 7872, 620, 2162,144. 0531, 948', 3911, 373, 3961,114,098973,577
4, 342, 5043,160, 7001, 959, 2772,867,0851,979, 2761, 250, 785
$5,294
14, 39032, 11112, 784
29,1402,020
29, 74126, 361
$9,034, 2502,880
34, 428,17112,458,16149, 706, 32014,097,42310, 565, 24818, 741, 640
1, 982, 7408, 923,906
59,8502,413, 5501, 610,3571, 051, 583
750, 567606, 700422, 790364,167228, 500162,900148,000553,033301,400154, 200174, 20079,80036, 515
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
951,172
15,274,514 I 2,407,538 ; 39,958,780
$432, 67318, 955
449,155143, 949768, 529224, 762
1, 284, 067478, 268
1, 413, 326847,314115, 500404,196630, 796575, 279511,039582,391571, 555501,046359, 214336,095211,965
1, 345, 5051,492, 2271,092,1512,060,899945, 651676, 581
$7,023
22 6573,4954, 51214,10161, 70028, 908
177180910986
4,5112,4404,2298,3274,1102,670345
2,12491
14, 72529, 28016. 04626; 9234,5765, 765
$2. 59fi
$20,10097,467100, 930
139,944
120, 763
147,147
138, 976
87, 60076,15071, 94563, 97961, 75854, 69550, 84938, 05329, 20330,062134, 33194, 74759, 93278, 53455,87827,126
11
$2,4945, 2006, 3807,2277,4908,6917,7287,6398,09552, 81066, 32260,424123, 948119,18789,457
.
$1, 8859,1379,935
$2, 596
139, 944
120, 763
147,147
138,976
87, 60078, 64477,14570, 35968, 98562,18559, 54045, 78136,84238,157187,141161,069120, 356204, 367184, 202126, 518
8
3QOg
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
COLORADO—Continued
Income class
$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000 . .$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000 000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4 000 000 to $5 000 000$5,000,000 and over .,Classes grouped
Total
Number ofreturns
13865
10542211
72, 366
Net income
$840,841597,990497,370469, 997
1,185, 473847, 535846, 606563, 570
1, 656, 639
200, 572, 724
Prior yearloss
deductionfrom net
income fornet taxable
income
Exemption from normal tax
Personalexemption
$26, 20014,4008,400
10,40020,8008,4003,0004,800
(2)
ii
$153,109
2,400
169,157, 651
Dividends
$648,701246,352267,965195, 653780, 212287,071399, 654
91, 658
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$97743, 933
817851
4,806229
1,5248,709
442,889
21,813,243
20, 639
353, 296
Capital netgain from
sale ofassets heldfor morethan two
years
$103,140100,49174,8568,049
205,482302,656584, 389458,469
Normaltax
$11,12013,8948,806
13,80811,52816, 763
432
1,363, 987
3, 420,016 1, 640, 619
Surtax
$68,87957,97049, 74066,411
182, 225131,31457,08112,116
Tax oncapital net
gain(12H per
cent)
$9, 6699,4217,0642,308
19, 59128,37457, 92842,982
Total tax
$89,66881,28565,61082,527
213, 344176,451115,00955, 530
(2)(2)
100,992
1, 299,820
128,999
327, 293
229, 991
3,267, 732
Under $1,000 1.Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000 . J
6,298908
20,99335,01229,17914,523
$4, 241, 749501,164
31, 849,22048, 350, 77469, 749, 27937,551,704
C O N N E C T I C U T
$11,627,10111,992
55,326,62035,192, 22887,861, 54426. 498, 795
$556,183192, 202
4,095,6441,144,3344, 806, 4332,522,517
$30,80625,29356,3647,424
205,03912,447
$7, 767
362,613
§52, 673
: ;
$7, 767
362, 613
252, 673
a
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$3,000 to $4,000 '$3,000 to $4,000 .$4,000 to $5,000 »$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000..$1,500,000 to $2,000,000 _.$2,000,000 to $3,000,000-.$3,000,000 to $4,000,000..$4,000,000 to $5,000,000..$5,000,000 and overClasses grouped 2
Total.
22957104433273738178887647 !548 j469371 j307 !293 i895 i516305 I376199113705025274995 !6
22, 745, 4004S, 777, 61811,491,96635,906,359
182,16512,497, 64811, 223, 5938, 793, 5007, 518,0036,141, 3375, 748,4895,391, 5854,628, 3834,139, 2174, 253,29515,419,09111, 511, 6018, 362,39012, 947, 9888,838,9576,185, 6624, 524,3953, 718, 5442,124, 4502, 558,1046,010, 4561, 492, 9011,094,3321,672,1681, 726,136(2)
13,757 I
15,08610, 2994,8163,58921, 54513,14018,95029,17929,158121,32791,54467,48298,03240,169
60, 795 i
92,108 !
19,357,24* !34,116, 310 j6,216,676 i18,596,648 I
73,616 !5,213,231 !3,820,729 !2,574,601 I1,901,1031, 369, 0361,118, 692977,746757,183613, 230603,733 ,
1,774,753 |1,009,644 I578,450 |720,740352,000 I202, 240108, 90095,20040,00048,70081,4008,6006,80010,40010, 200
3, 935, 036
149,820 473, 804, 719
5,902
841,761 i 318,881,991
8,066, 54:53, 286,3898,072,1595,491,793
264,137 ;1,214,5162,078,6672,247,289 j2,084,928 |1,642,777 I1,895,521 !1,791,768 i1,772,938 i1,352,873 i1,586,342 i6,241,756 !
5,464,8164,365,4937,134,0005,629, 6374,031, 6583,062,204 :2,485,705 !1,554,575 |1,693,987 i3,640,104 !
1,448,092 I
343,423 ;1,253,916 i
741,201 I(2) !
50, OW53,904 •._69,011 . .43,704 ,.,
1,460 ! „10,108 ! . .41,515 i__12,491 L .22,176 L .13,949 L .6,591 i__
27,348 L .15,593 L .4,696 L .9,770 L .
56.293 L .33.294 !_.66,634 l
105,753 !58,172 |40,97231,67912, 5048,636 |
10,146 !19,750 !5,327 !2,324 |9,783 j
42,775 j(2) !
"335~577 M I J I I 1 - . . . 335,577
352,391
$243,993 i193,684 ;227,464 ;233,019 !229,789 j291,959 !138,451 i571,775 !32,714 i626,968 |407,858901,781(2)
185, 008171,199148,841143, 736128, 299122, 955121,823100,029101, 769101, 677370,058277,715181,038279, 405157,90798, 50767,16759, 21821,05245,237107,0446,4788,4491,2258,226
$6,15413,46216,92416,91420,84724,46626, 96628, 38635,609189,330242, 680257,828561,030544, 699486,369418, 982407,176241, 111362, 005
1,054, 850354,133118, 372344, 539232, 615
395,517 12, 632
105,652,037 i 1,236,429
3, 417, 808
7, 517, 263
5,732
4, 330, 815
$24,945 •22,120 I21,678 i24,99922,221 ;27,374 !13,291 i55,468 I3,068 !60,389 !38,237 i84,542 I(2)
141, 921
6,147,368
352,391
185,008177, 353162,303160, 660145, 213143,802146,289126,995130,155137, 286559,388520,395438, 866865,380724, 726606, 554511,148488, 615289, 537420, 533
1, 217,362363. 679187,210384,001325,383 M
"322~669"; 470," 322
721,001 11,199,184
a
§
aog
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayer
GO
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
DELAWARE
Income class
U n d e r $1,000'U n d e r $1,000$1,000 to $2 ,000 i . .$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000-$3,000 to $4,000 '$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 »$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000...$9,000 to $10,000$10,000 to $11,000.$11,000 to $12,000...$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000.$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000-$50,000 to $60,000. _$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000- . _$90,000 to $100,000-$100,000 to $150,000.$150,000 to $200,000... _ , _ _...
Number ofreturns
Exemption from normal tax
94065
2,9554,1195,3091, 534
645 i1,349 j
169 !829 !
5 i257 j195 :132948047 !5257 !32 I33
10649353727 I16107429
Net income
$631,08833,660
4,526,419ft, 811,62812,499,0093,889, 8582,168, 8824. 665, 377' 743,080
3, 745,00327, 568
1,414,0781,259,698986,176795,114759,208494,697604,984709,879433,165477,157
1, 817, 6051,077,889955,458
1,286,534 i1,194,961 i887,409 j638,569 i528,223 |328,691 :
1,080,388(3)
Prior yearloss
deductionfrom net
income fornet taxable
income
Personalexemption
$7,641 !
9, 255
I Interest on
Dividends
$1,662,351 j
$7,656,807 |4,119,960 i16,230,294 I2,608,208 '2,200,770 I3,318,124 i571,596 j
2,161,473 i10,000 :
574,400435,200285,100209, 700169,500104,200126,000 ;123,60077,800 !71,500
224, 283102.54581,30073,400 i39,200 '36, 60018, 80014,4005,000
20,000
Capital net |ip
Govern- gain fromment | sale of i
obligations assets held }t h l l for more j
than two |
Normaltax Surtax
$88,19011, 742
271, 787102,950281, 786164,060328,879208,610274, 266313, 24875,473189,491307, 554258,178184,542285,962171, 582382,164468, 249166, 610305,064
1,164, 844726,842876, 321685,743619,061731,419860,196318, 983204, 071
933, 928
gnot wholly
exemptfrom tax
Tax on ,capital net |
gain(12H per
cent)
Total tax
years
$5,802 !.496 !.
4,355 !.572 !.
5,468
6,39653
2,2281,091
677265
1,275466
3,025331
1,3121, 2353,2611,5731,6522,745
43,9444, 2012,25820453
(2)2,320
$646
"48," 556
33,475 i
""34,"060"|
37,966!
$1,345
12,760
19,728 !18,634 !15, 94315,08914,5829,686 ;13,850 !15,124 !10,858 i9,658 '
37, 63423,12923,19928, 50326,258 I14,350 ;6,415 I12,7067,940 |(2) !()18,506 i(*) !
$6761,4441,7202,0571,7812,8674,0053,0263,820
23, 23522, 26129,62458,98576, 34775, 38064, 22064, 66744, 366(2)212, 008()
$126 i
71
$646
48, 556
33,475
34,060
37,966
1,196
19, 72819,31017,38716, 80916, 63911,46716, 71719,12913,88413,47860, 86945, 39052, 82387, 614102, 60589, 73070, 70677, 37352, 306(2)231,710
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000.._$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped 2
Total-_
715,230 | . 5,800 897,134 106
19,202 ; 57,186,685 | 16,896 | 43,337,911 12,858,929 97,364 j 14,893
6, 291
502, 786
205,425 211,716
897,914 j 1,393 | 1,402,093
D I S T R I C T OF C O L U M B I A
Under $1,000 1 . . .Under $1,000$1,000 to $2,000 1. .$1,000 to $2,000....$2,000 to $3,000 i . .$2,000 to $3.000....$3,000 to $4,000!.-$3,000 to $4,000..$4,000 to $5,000 ! .$4,000 to $5,000....$5,000 to $6,000 i .$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..
*> 348213
8,672 '18,98115,876 !4,0522,388 !
2, 201478 ;
2, 346123
6, 0133,5132,540909
1,311841720517232292472 !
216149141855 1 i27 i
$1, 546. 59786, 517
13,245,81524,771.88038, 775, 79310, 453, 7147,914,1117, 462, 8862,105,88510, 733,097
650, 41333, 298, 28823, 095, 09018,944, 9567, 732, 98912.628,7108, 728, 3008, 372. 2606,468, 5553,152,1804, 216, 5218,001, 4314,814, 7924, 060, 9014,845, 3283, 819, 0642, 787, 5551,736,432
$5,188
2,231
1,823-----
3,853
$3, 079, 985
20,745,63119.194, 30147, 215, 0137, 300, 9438, 200, 7195, 082, 9351, 599, 5576,106, 631
45,99013,550,6217, 586, 6875, 567, 5692,181, 4472, 513, 0521, 616, 8461, 732, 4021,483,458549, 224736,175
1,005,066458,500314, 800279, 665170, 800105,00055, 800
$289,830 i $17,03024,312 i
692,784 !270,711716, 419272, 275958,064 !207,867
1,117,423 i573,270 '663, 336
1, 600, 5041,496,742 •1,235,592 :
552,598 ;
2, 753,1981,354,450
780, 602827,269 :
448,820 '990,211
1,602,949 i1,182,770 i1,102, 039 !1, 548, 650 I1,310,691 !
795,823 |671,378 i
5, 59020, 92157,31718, 6586,185
168, 02525, 79712, 6734,192
37, 75923,46415, 22229,4249,778
12,96516, 66624, 713
890
$1,866 i
159. 685
86, 534
65, 420
126,043
$99, 278234, 715214, 701166,839
555,411456, 0C2438,134194, 205338, 056254,158279, 869189, 330105. 200123,176275, 861167,307144,167162,515 :132,548y6, 07047,696 i
15,12327, 68017, 06735, 77330,45539, 05736,96722. 49034, 45695,864101,958124, 646208, 029227, 468206. 320149, 601
$10,037 !21,987 |20,129 I16, 704 I
159. 685
86, 534
~~65."420
555.411471,185465. 814211,272373,829284, 613318, 926226, 297127, 690157, 632371, 725269, 265268, 813380, 581382, 003322, 519214, 001
>
aw
126,043 M
oog
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayer.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
DISTRICT OF COLUMBIA—Continued a
Income class
$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000.....$100,000 to $150,000_...$150,000 to $200,000....$200,000 to $250,000....$250,000 to $300,000....$300,000 to $400,000...$400,000 to $500,000...$500,000 to $750,000....$750,000 to $1,000,000..$1,000,000 to $1,500,000.
Number ofreturns
$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and over..Classes grouped2-..
Net income
$1, 214,1611,352,790
753, 0594, 029, 2541, 531, 056
Prior yearloss
deductionfrom net
income fornet taxable
income
Exemption from normal tax
Personalexemption
$27, 60031,40014, 60054,80011,800
Dividends
$451,122543,422409,849
1,716,479823, 411
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$212896
1,02824, 24820, 973
Capital netgain from
sale ofassets heldfor morethan two
years
$60,123247,899
41, 680437,503
Normaltax
$42,5153 6 8 9
C2)
(2)
,
17,833108,447
39, 705(2)
Surtax
$138, 539142, 342108, 069693, 713377, 939(2)
Tax oncapital net
gain(12H per
cent)
$5, 63723,2403,907
42, 734
Total.. 75, 796
1,291,854
284, 622, 234
4,200 720,423 2,524
$14, 597 158, 623, 217 30, 705, 283 | 557,150
41, 305 419,105
1,502,738 | 4,686,014 3, 252,661 144, 375
Totaftax
202, 478129,809844,894417, 644
460,410
8, 083,050
3o
FLORIDA
U n d e r $1,000 i . .U n d e r $1,000$1,000 to $2,000 i$1,000 to $2,000.$2,000 to $3,000 i$2,000 to $3,000.$3,000 to $4,000
3,306104
7,2788, 097
12, 0264,4672,261
$2,094,561 I $5,536,191 j60688 ! 2597560, 688
11,193, 33411, 493, 52629, 111, 12111, 731, 6267, 568,606
81,770 I
25,97519,755, 0128,127,16836, 653,9128,861,0157,900,083
$148,85916,406 i
465,739 i145,525 |908,743 i197,919 I818,636 i
$8,181218
111,3304,876
19, 839764
4,197
$1,185 i
97.983
84,258
$1,185
97,983
84, 258
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$3,000 to $4,000$4,000 to $5,000i._$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000....$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000.._$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped2
Total..
4,940592
2,8391
70549237328024418216114613299 i37616310393 :4027 ,13 I20 ;8 !5 !8 |32
17,055,7962,612, 53912, 634, 088
5,8303,886,7083,184,7072,794,4422,367,9652,318,2001,906,6591,847,0981,831,0181,785,8701,438,9186,447, 0203, 657,1942,814,9013,192,9281,792, 7541,477, 015850,856
1,489, 025671,377460,356970,076518,997417,748
671,134(2)
871 !4,102 I3,1104,043 I6,725 •
2,9647,224 |
44,045 !46,031 !16,404 !4,985 ;
32,170 i
12,735,1851,961,7627, 645, 215
2,8001, 600,2101,127,300
855,100637,163556,381433,000374,400346,900296,900221,300857,900361, 800226, 503216, 70079,60055, 00024,00034, 80016, 20010, 20016,1006,0004,800
2,000
540,249 I1,105,362
680,738 I10,135 j
205,504 |397,177 i325,873 I334,809 i322,809275,787345,805 ;338,619 i358,565 I299,660 i
1,443,925 i866,216 I800,672 i853,463 i566,717 ;901,654 !721,803899,533 !233, 566
45,36212,98721,974
111,795 ! |
569,182 i174,930 i192,156
3,3185,7102,3951,783
20, 470225
9,0912,455
783586
10,90635,471
6,4974,237
6145,2531,7149,471
1481,4881,185
128, 801
$104, 938109,254102,376125,256254,328 i188,821122,166229,412 i
75, 855155, 410
64, 45355, 67558,46957, 08360, 24752,94252, 63354,45257,10347, 099
211,381124,42295,813
114, 63658,31730,13715, 42521,04313, 557
1,94810,21515, 5913,683
111,795
$1,767 ;4,152 i5,160 I6,384 i6,745 !
10,474 L12,376 L11,889 !.80,198 L75,833 .86,047 |_
135,818 ;106,777102,757 '70,169 |
139,963 i56,389 i46,727 i140,597 |102,300 j58,477 I
$10, 40210,9009, 59811, 74324,42217,702 I11,45321,677 S7,11214, 569
223,499 I(2) !
482,573 43, 071(2)
46,616 i(2) !
" ( * ) " •
2,145, 579 ; 1,800
49, 591 ! 156, 500, 260 ! 282,450 1 117,566,375
1, 668, 663 870,944 j_
18, 664, 701 I 353, 530 j 2, 821,333 i 1, 700,346
412,888
1, 725, 764
81,651 i
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayer.
128, 801
64, 45357,44262,62162, 24366, 63159, 68761, 43964, 92669,47958,988
291, 579200, 255181, 860260, 856175,994142, 49297, 337
185,42887, 64860,128
172,489125, 003
76, 729
89, 687(2)
494, 539
267,845 i 3,693,955
CO
H
M
oo
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE IS,—Personal returns—Distribution by income classes— Continued
GEORGIA OO
Income class
Under $1,000 iUnder $1,000$1,000 to $2,000 i . . .$1,000 to $2,000 . . . .$2,000 to $3,000 1 . . .$2,000 to $3,000$3,000 to $4,0001.. .$3,000 to $4,000$4,000 to $5,000 i...$4,000 to $5,000$5,000 to $6,0001...$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000....$10,000 to $11,000...$11,000 to $12,000...$12,000 to $13,000...$13,000 to $14,000...$14,000 to $15,000...$15,000 to $20,000...$20,000 to $25,000...$25,000 to $30,000...$30,000 to $40,000...$40,000 to $50,000...$50,000 to $60,000...$60,000 to $70,000..$70,000 to $80,000...$80,000 to $90,000...$90,000 to $100,000..$100,000 to $150,000.$150,000 to $200,000.
1,
Number of ]returns |
3,573196
9,2519,926
20, 0095,7454,5847,3921,1584,125
9,1888715744753602472251811431223632051291297231161653143
Net income
$2,357, 962124, 782
14, 523, 08314, 605, 47248, 436, 78514, 717,37415,410, 24825,411,2745, 020,14918, 351,397
49,0756, 534, 2405, 626,1814, 291, 2064,031,8243,418, 6532, 603, 5632, 592, 5852,260,9361,921, 5911, 767,4706, 275, 6664, 560,1263, 525,1394,402,2793,112,0701, 680,8481,017,1121,189, 047
420,832286,878
1, 635,267
97, 20018,41195,09319,009
361,74324,078
2291,690
34,74419,44223,14040,9817,989
23,06145,13411,01323,73376, 57725,38862, 70856,89051,998
142,770
Exemption from normal taxI
Prior yearloss
deductionfrom net
income fornet taxable
income
$18,358 :
62,735 ,
154,059
Personalexemption
$6, 509,9125,600
24, 629, 25510,010,12662, 603,3459,809,43116,674,87519, 757,0663, 744,83212,180,019
20,4002,863,6922,081,8401, 374,4001,098,717862,250571,000551,100406,699333,900296,800827, 600467, 771293,929287, 600179, 79573,10027, 00031,1009,3204,00030,000(2)
Dividends
$439, 22521,560
567, 772128,436
1,066, 758348,905
1,014,452397, 530
2, 256, 040738, 55741,468
372,316666,871472,010640,855577,999573,188516,935510,214498, 648413, 215
2,009,0481,464,1171,020,9581,684,882
778, 780336, 502483,158984,499161,987191,260
1, 283,816(2)
i Interest on Capital net; Govern- j gain from! ment ! sale of! obligations assets heldnot wholly for more
exempt ! than twofrom tax j years
$7, 738224
4,2781,4921,610
943
Normatax
$2,909
"I33,"93l"
139,497
9,2447,8017,7008,5514,957
14,57110,393 !
4,0112,642
23, 5692,0421,077
24,80518,8336,3633,633
28,389499
158, §88
161, 515
5953,2592,3832,234
$138, 57264,05167,01340,89512,58526,40884,693 :396.847
100, 52092, 87987,04891, 24779,67162,93268,40763,45355,44051,370175,676135,581114,915125, 550111, 93761,00227,20712,36712, 5911,884
16, 692(2)
Tax oncapital net
gain(123^ per
cent)
Total tax
$3,0556,3588,8239,2609,40911,73412,43514,46814,34377,45695,092
105, 789184,848184,233119,47893,805122,397 I51,63129, 786221,348(2)
$13,3168,0716,2833,8351,1802,4767,94038,735
$2,909
i33931
139,497
"I58,"O88
161, 515
100,52095,93493,406100,07088,93172,34180,14175,88869,90865, 713253,132230,673220, 704323, 714304,241186,783124,847135,944
39, 610276, 775(2)
HC
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$200,0001 o $250,00('» . _$250,000 to $300,000$300,000 to $400,000. .$400,000 to $000,000.. ._$500,000 to $750,000.$750,000 to $1,000,000$1,000,000 10 $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 ami over .C'lasses grouped 2 . . __
Total
Under $1,000 1
Under $1,000$1,000 to $2,000 !
$1,000 to $2,000$2,000 to $3,000 l
$2,000 to $3,000$3 000 to $4 000 l
$3,000 to $4,000--$4,000 to $5,000 1
$4,000 to $5,000$5,000 to $6,000 i$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
[
71, 341
G9S52
2.1122, 3012 1191 034
5991,355
192734
r>76228123110
783951232428733932312114
r
^ )
727, 230
222,888,344
$457,14627, 546
3, 239, 5963,175,3085,138,4322, 609, 8352.021,4404, 722,002
861,1003 289 107
1, 509,2951,469,851
916,793937,473740,317407,367587,893286,479323,449406,712
1.247,772862,390867,566
1,088,256935,101785,927311,371
K2)
. _ . ': 9,700
1,498,173 i 178,626,174
580,171
23, 242,132
H A W A I I
$76,362
$1,837,34255,000
6, 592, 2502,324, 6557,303 8321, 743, 3062,372. 9603, 559, 990
778,2482 050,209
684,400561,150296, 550258, 900179, 80087, 500
111,10050, 58654,30055,894
146,96586,80063,33063,47442,70019,4008,000
$30,0849,765
209, 95144,110
137, 94983,629
151,145129, 859255, 902226 043
108,180274,035191,495213,411214, 588130,809233,366109,83492,923
259,201570,060465,214444,701697,532717, 527504,011237,726
203,836
$151235
436458
5,786
264282134605136
14,8861,284
225,9222,399
50548
2,2451,658
539
(2)
102,076
933,140
C2) (2)
-
5, 551
2,149, 860
$572
24,526
23, 812
30. 829
149,145
1,524,893
$6, 9417,762
73,281
31,082
22,00321,05915, 78217, 73114,3857,783
13,1245,9678,5797,596
26, 23616,74319,25619,10115,26112,2983,969
-_.$767
1,3122,0812,0461,4272,6931,8012,2463,383
15,29518,02026,42349,98459,03653,44030,429
9,570 164,266
91,406 | 3,766,159
UlH
. . . . H$572 £
i 24,526 £
; 23,812 ^
! 30,829 ^
31,082 5; _ 522,003 Q1 21,826 S! 17.094 Hi
$651
19,812 M
16,4319,210
15,8177,768
10,82510,97941,53134,76345,67969.736
728 i 75.0256,870 72, 608
34,398
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
HAWAII—Continued
Income class
$70,000 to $80,000-$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250.000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $l,000,000_ _.$1,000,000 to $1,500,000-$1,500,000 to $2,000,000-$2,000,000 to $3,000,000-$3,000,000 to $4,000,000-$4,000,000 to $5,000,000-$5,000,000 and overClasses grouped 2
Number ofreturns
Total. 12.421
Net income
$465,002592,421191,350
1,380,926
Prior yearloss
deductionfrom net
income fornet taxable
income
Personalexemption
,131 I
$13,67118,0006,400
22,400(2)
Interest onGovern-
mentDividends ' obligations
not whollyexemptfrom tax
$294,588401,038 I90,692
918, 980(2)
$3219615
3,894(2)
Capital net.gain from
sale of |assets held |for more jthan two
years {
"V$10,539 i
4,388 i38,738
271, 552(2)
Normaltax
$7,75211, 7733,57016, 724(2)
Surtax
$56, 23781,47020,701
225, 838
Tax oncapital net
gain(123^ per
cent)
$987412
4,0G727,026(2)
Total tax
$64,97693,65528,338
269, 588(2)
974,027 4,000
42, 829, 250 137,493 j 31.453,112
620,724
9,069,072
292,420 62, 961
41,889 ! 705,621 460,474
inH
o
oog
136,019 i 27,413 226,393
790,648 i, 154 1,319, 276
I D A H O
Under $1,0001..Under $1,000$1,000 to $2,000 1$1,000 to $2,000.$2,000 to $3,000 i$2,000 to $3,000.$3,000 to $4,000 *
2,0309 !
4,984 |4,6806,3841,7761,189
$1,362,6724,768 L
7,899,020 i6.775,860 | .
15,403,117 !4,383,2,0 I.3,907,978 I
$3,325
12,345 !
18,615
21,916
$3,662,7484,580
14,569,6864,739,278
20,119,9922,678,804 i4,349,992 |
$28,582
88,54515,889
166,74327,321
173, 829
2,5141,186
445
1.390
60,548 !.
56,806
$96
60,548
56,806
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$3,000 to $4,000.,. . „ , „$4,000 to $5,000 »...-...$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000...$7,000 to $8,000...$8,000 to $9,000..$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000..$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped2.
Total..
2,036153
1357040$116131551023944312
T, 045, 738658,344
4,907,93916,780
1,640,069858,731524,815339,568294,194166,408147,969189,60767,463145,103405,586201,429116,191136,753134,530(2)
3,30726,455
659,431
25,012 i 58,393,333
10,68418,05124,644
1, 412,333591,250
2, 719,9986,000
660,933288,700136,65063,80045,10027,65019,40021,40013,00014,70031,00010, 6006,0005,2008,000
(2)
1,769,536 9,000
1,916,967 59,215,794
149,143 I140,500 !181,601 ;13,450138,40980,22054, 518
104, 73864,05946,47231,00451, 59734,95011,515
180,83446, 61830,81623,3989,411
(2)
603 ! « . _ . . . . _ , , . 73,847
1,09010
508148
110
70
111,208 3,256
2,005,370 ! 14,701
60,255
25,69415,49115,1777,1218,1604,0474,5135,126
9395,4669,2696,3344,2826,0086,900
<*)(2)
73,847
$3612,464
732813577661
1,115468
1,0815,0653,6803,9766,1268,705
730
376, 8
13, 563
49,387
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayer.
60,2
25,69415,85217,6417,8538,9734,6245,1746,2411,4076,54714,33410,0148,25812,13415,605(2)
14,293
426,196
oGO
3oo
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
ILLINOIS to
Income class Number ofreturns
Under $1,000 K.Under $1,000$1,000 to $2,000 i -$1,000 to $2,000$2,000 to $3,000 i. . - - .$2,000 to $3,000$3,000 to $4,000* -$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i -$5,000 to $6,000.$6,000 to $7,000$7,000 to $8,000...$8,000 to $9,000 -----$9,000 to $10,000$10,000 to $11,000...-$11,000 to $12,000 -$12,000 to $13,000....$13,000 to $14,000 --.$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000.$50,000 to $60,000.$60,000 to $70,000 -.-$70,000 to $80,000$80,000 to $90,000 .-$90,000 to $100,000 _$100,000 to $150,000£150.000 to $200.000
Net income
29, 7642,514
61, 765141, 701145, 41970, 25327, 37975, 3096,356
00, 505199
11,0368,5536,2494, 4603,4432,6532,2501,8441, 5151,2904,2932,3381,4771,60778645727518712682239
$20, 293,8051, 209, 720
96, 027, 910201, 269, 979352, 919,057179, 022,16890, 860, 510261,165, 63227, 937, 029
271, 822.4761, 095, 017
60, 765, 23252,059, 59146, 673, 93638, 788, 96232, 646,45227,800,14025,857,46422, 988,51420, 415, 52418, 697, 63973, 903,86652,127,00440, 358,37855, 206,07334, 932,10824,873, 66417, 769, 64313, 905,15410, 660, 5787, 795, 977
28, 590,09511.629.254
Prior yearloss
deductionfrom net
income fornet taxable
income
$185, 585
Exemption from normal tax
51,579
25,2252,793
21,43455,11425,22355,830 j37, 70669, 75633,18651, 23685,339
137,98852,10380, 645
127, 597100,19167,844
127, 94224, 997
Personalexemption
161,942
$45, 266, 74028,854
157, 244, 952141, 298, 728432,067,-440 I114,714,004 !95,840,808 ;
179,021,812 I21,533,316 I
155,759,695 |404,983 I
25,147,69618, 260, 25214,400, 28510,090, 730
7, 748, 6755,955,8755,032, 6784,165,3403,354,8502,807,9279, 212, 7554, 914, 5173,133, 6043,387,7501,615,900
943,000526,400373,000249,400151, 000422, 700121.53K
I Interest on | Capital net|I Govern- | gain from | Normal
Dividends
$1,387,080217,145
6,049,3052, 930,937
10,177, 5324, 549, 5228, 256,1657, 611,169
11,135, 04011,760,201
1, 360, 6472, 768,1134,154,1404, 340,4884,151, 7143, 726, 2084, 076, 6853, 844, 5063, 606, 6933, 671,1303, 765,847
16, 799, 69915, 006, 66412,449, 94717, 951,49513, 534,467
9, 201, 2847,071, 8256, 639,1404, 738,0733,434, 674
15,145,8716. 753.954
$110,96126, 25532, 07599, 993
422, 243157, 055333, 60483, 97319, 574
231.88524, 56752, 06170, 20950, 72936, 53633, 21629,18068, 61048,17735, 71224. 776218,828210, 936155,172292, 683215.886146,102154,150178,863125,15917,18579, 96923.924
$28,400
T 726," 740*
Surtax
1, 780,491
2,235,660 I
3,118,850
$1,175,8721. 550,1871,682,4071,716,6751, 330,0081,244,079746,094
4, 453,8062.758.910
1,009,714 i969,508 ;
1,009,536930,000 !887,792 ;794,939 !775,891 !716,117 j658,567 j609,337 i
2,458,366 j1,781,013 !1,384,600 !1,802,360 !1,036,773 |732,735 !461,785 I351,151 I258,709 !205,924 !590,663 I172.774 i
$28, 63068, 91482, 94190,39699,195129,034130,950142, 384154, 500920, 594
1,102,4741, 241, 0322, 377,8892,085,9211, 847, 6061, 521,8531,442,4121,228,8181,053,5474, 469, 0861.967. P.48
Tax oncapital net
gain*(12H per
cent)
Total tax
I
$115,405160, 483169, 286166,143121,729116,81871,634426,410269.131
$28,400
"I," 726," 740
"I," 786,491
2, 235, 660
~3~li8~856
1, 009, 714998,138
1,078, 4501,012,941978,188894,134904,925847,067800,951763,83?
3, 378, 9602,883,4872, 625, 6324, 295, 6543, 283,1772, 749, 6272,149, 7811,915, 2921, 604,Uh1,331,1055,486,1592, 409, 55-$
2CO
O
c
c
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$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 t o $2,000,000$2,000,000 to $3,000,000....$3,000,000 to $4,000,000$4,000,000 to $5,000,000. _$5,000,000 and overClasses grouped 2
Total.
2812IS1513 !
5 i
6, 218,1093, 224, 2266,178,0676, 603, 6908, 239,3364.127,041
80, 5052, 907
54,50022,600 i26,572 \25,00017,2005,000 I
3, 548, 7321,832,8012, 654,3552, 438, 9054,184,8093,366, 585
19,76567, 3285,39151,1231,5281.541
1,
3,2,4,
706,644817, 616165,412667, 614487,037852, 575
88,00839, 38439,38790, 21628,9906, 986
1,
1,1,1,
135,724667, 937836,130164,810014, 701131, 479
160,79676,923
299, 293251, 272421, 73681,638
1,384,528784,244
1,174,8101, 506,2981, 465,4271, 220,103
] j
4 I
()16, 301,102
676,489 2,272,960,122
2,000 ,()
4, 511, 964(2) (2) (2)
619 10,867,820 97,250 1,928,757 1,021,454 3,047,461
1,664,667 1,465,350,074 254,805,511 3,957,543 41,222,756 28,884,616 30,065,362 3,930,151; 62,880,129
INDIANA
Under $1,000 !U n d e r $1,000$1,000 to $2,000 1 . .$1,000 to $2,000$2,000 to $3,000 i . .$2,000 to $3,000$3,000 to $4,000 i . .$3,000 to $4,000$4,000 t o $5,000 i . .$4,000 to $5,000$5,000 to $6,000 i . .$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..
6,356281
23, 51835,08549,94018, 4876, 492
18,0681,1808,700
82, 5221,8801,248
902703493351326278212713393200219 |95 i58 I38 I
$4,539,455115,868
35,864,77449,671,505
120,132, 44048,212,40621, 500,07862, 316, 542
5,066,96238,830,092
45,483 i13,869,30612,199,7989,342,9157,654,7136, 664, 4815,173.7814,042,4964,065, 6363,749,1373,078,505
12, 296, OSS8,719,8935,468,825 :7,575,960 i4,232,546 !3.177,820 j2; 443,899 I
$10, 289
31, 509
3, 31612,8103,167
14, 4217,9562,465
8529,8314,366
12,6625,137
14, 210
$9,969, 840 !2, 251 I
59,128.960 '35,286,718 '.
150, 337, 560 i35,645,29922,782,628 :49,123,263 ;
4,196, 42825,708,187
21,400 i6,094,989 ;4, 398,8972,932,0202,102,9881,643,2641,131,400 :
796,919 i718,900 [
616,700 ;448,000
1,570,300 i867,886 i413,375 |447,191 j206,000 j105,400 I74,200 '
$252, 923 |17, 684 i
883,620 :
426,8431,033,349
649,9601,721,841 i
881,861 >1,204,9841, 507, 464 i
39,286 :800,086
1, 320, 6121,333,2671, 424, 5791,104,7111,023,614
764,718987, 490
1, 013,400720,076
3, 631, 2412, 650,972 !2.211,104 i3, 333, 782 !1,736,303 I1,698,934 !
947.815 >
$4,722 i
5,675 !17,859 |23, 608 i
6,510 !123,215 !
9,623 j .917 L
15,344 L17,215 :.19,957 >-10,607 i.33,435 L17,260 :.11,951 ;-14,102 ! -6,051 •-
40,019 !.24,675 I-20,675 :.19,139 i.
204,124 !26,099 1
7, 229 !6-968 i
>,893
4 1 9 , 8 1 1 |._ I j
360,045 |
371,735 i
348,897 j
$95, 541216,216176, 384
86, 838
214, 510 !209,561 i180,502 i169,249 |161,603 !128,872 i111,029 i110, 878 '103,749 I89,447 !
355, 360 I268,261 !157, 325228, 393116,818
71, 728 I78, 230 '
$6, 91713,83216,82218, 24218,32318, 33923, 39126,36125, 582
153, 210187,057169,657339, 248251, 383241,985234, 222
21,511 i16,927 \
$2, 893
~4l9~8ll
360,045
371,735
214, 510216, 478194, 334180,071179,845147,195129, 368134,269130,110115,029508, 570455,318326,982577,125389,712330,640320, 518
mH
348,897 Maoog
1 Nontaxable. Specific exemptions exceed net income.> Classes grouped to conceal net income and identity of taxpayer.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
INDIANA—Continued
Income class
$70,000 to $80,000.$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000..$200,000 to $250,000$250,000 to $300,000... __$300,000 to $400,000 - . .$400,000 to $500,000--$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4 000,000$4,000,000 to $5,000,000.-$5,000,000 and over
Numbejr ofreturns
201820157
I3
1
Net income
$1, 492,341t, 523,8531,908,7941,753,6231,197,976
(T)(2)
(2)
Prior yearloss
deductionfrom net
income fornet taxable
income
Exemption from normal tax
Personal iexemption j
$37, 20037,60037, 31733,60010,000
1|
Dividends
$610, 2061,107,3671,023,749
938,913880,841
- — (2) ! (2)
(T) ; (T)
i i
Classes grouped 2 i __ . _ .
Total 178 831
: 2,579,081
! 510,507,072i
$132,991
8,000 295. 406
; 416 934 680 40 179 001
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$29, 41730, 611
1,90714,68812, 305
775,907
Capital netgain from
sale ofassets heldfor morethan two
years
$46,878149,96075, 347
252, 85275, 359
(2)(2)
(2)
1,869, 513
3,044, 888
I
Normal ! qn r t a vtax 1 feurtax
$44,400 i $169,94932,521 i 182.63443, 530 j 284,87730,419 1 286,77916,160 271, 272
(2) i (2)
(2) | (2)
(2) (2)
i
26,821 I 198,675
4,452,747 : 3 138 757
Tax oncapital net
gain(12^ per
cent)
$4,39414,0597,064
24,1507,065
(2)( 2 )
Total tax
$218, 743229,214335, 471341, 348294, 497
(2)(2)
(2) (2)
178,544 404,040
291,264 7,882, 768
I O W A
Under $1 ,0001. - .Under $1,000$1,000 to $2,000 i-$1,000 to $2,000—$2,000 to $3,000 i .$2,000 to $3,000-.$3,000 to $4,000 1-
47,254,94429,440,645
111,691,85725,132,10419,233,456
uiH
aUl
$1, 507645
9,1128,0806,816
10,1886,038
1$2,164
302,457
271, 745
I 1i 1 $2,164
1 ' 302,457
. . . i ; 271,745
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$3 000 to $4 000$4,000 to $5,000 i$4,000 to $5 000$5 000 to $6 0001
$5,000 to $6,000§s! $6,000 to $7,000 .*• $7,000 to $8,000£ $8,000 to $9,000
$9,000 to $10,000K, $10,000 to $11,000O* $11,000 to $12,000-i- $12,000 to $13,000
$13,000 to $14,000.$14,000 to $15,000
• a $15,000 to $20,000M $20,000 to $25,000
$25,000 to $30,000$30,000 to $40,000$40,C00 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000 .$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2
Total ..
12, 7451,7526,025
711,9391,3238045924252852481751421343971721131164221114967311
11
135, 864
43,984, 6237, 855, 580
26, 823, 269387,146
10, 635, 9158, 561, 7786,007,3145,023, 9474,035,0812, 985, 5002,845, 5332,184,0661, 914, 6021.940, 5536, 837, 5713, 838,1783, 088, 7693, 991,1651,882, 0841,136, 743716,286295, 538760, 785575, 277800, 722517,253(2)(2)
(T)(2)
1, 548,118
363, 242,331
13,881228,46014, 7765,26716,0522,6555,6082,288
44027,7384,62715,80416, 72434,37412,871
74,123
490,124
31,844, 7035,894,38416,019,041
201,9C04,486, 7913,024, 5611,832,9801,374,100945,112642,100562,104383,846319,900290,900843,624367,860244, 900236,15073,40039,10017,4003,00013,8004,0006,8006,000
(2)(2)
(2)(2)
5,400
312,020, 302
1,479, 5403,099,4341, 813,428
297, 693700,666
1,005, 552864,983760, 722920, 511615,882619, 941626,403517, 712573,315
2,270, 3131,281,0811, 357,0031, 986, 9681,041,228649, 690569,404251, 325482, 370337, 617596, 363219, 774(2)(2)
(2)(2)
302, 399
31, 313,108
4,456688
7,1153,3969,7319,5109,208
13, 95612, 2363,2744,9311,699
22,0766,909
29, 7222,7437,1738,2691,740
669
9,8774,3547,6322,250
226,000
$46, 22147, 255
162, 47939, 293
137, 866151, 228100, 565135, 545(2)(2)
(2)(2)
320 834
271,024
166,094147,422118,922112,17996,09076,09674, 36356,01948,34252,164
182, 941115,34879, 94596, 78938, 59017, 9457,6642, 5548,9345,4763,074
10, 850(2)(2)
(2)(2)
i
1,156, 610
1, 977, 062
4,541
2, 690, 566
$4, 7348,913
11, 00511,10210, 61212, 88912, 36513,20015, 68985,08181, 20894, 707
173, 464115,91971, 59866, 66835, 31479, 68860,424104,15190, 262(2)(2)
(2)(2)
86, 748
1, 245, 741
$4, 3375,536
16,8083,683
12, 92414,1789,42813, 625(2)(2)
(2)(2)
109, 644
190,163
320,834
271,024
166,094152,156127, 835123,184107,19286, 70887,25268,38461, 54267,853268,022196, 556174, 652274, 590160,045106, 35178,01537, 868101, 54680,078
116, 653114,737(2)(2)
(2)(2)
200,933
4,126,470
UlH
o
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayer.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
K A N S A S .
Income class
Under $1,000 *Under $1,000$1,000 to $2,000 K..$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 L . . .$3,000 to $4,000$4,000 to $5,000*$4,000 to $5,000$5,000 to $6,000 l
$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000....$11,000 to $12,000....$12,000 to $13,000....$13,000 to $14,000....$14,000 to $15,000-...$15,000 to $20,000....$20,000 to $25,000....$25,000 to $30,000....$30,000 to $40,000....$40,000 to $50,000....$50,000 to $60,000....$60,000 to $70,000....$70,000 to $80,000....$80,000 to $90,000.._.$90,000 to $100,000...$100,000 to $150,000-$150,000 to $200,000..
Number ofreturns
5,232134
15,46916, 25924. 6896,4193,6826,537
4314,14'
498635783492632J814597
1008292
2161005537211157
Net income
$3, 764,15350, 877
24,452,68122, 553, 06558, 936,15316, 568, 04612,146, 53422,437, 6811, 907, 295^3,459,304
266, 8434, 732,6483, 737, 5572, 603,1412,232, 9622,065,9101, 522,4041,108, 7721,251,1171,107,4421, 328, 9243, 694, 0422,218,6771,488,6791, 274,083
903,446597,100323,121516,138
Prior yearloss
deductionfrom net
income fornet taxable
income
$14, 2242,3848,6764,907
32,157
19, 971
2,17929, 58517,17230, 514
105, 26014,986
Exemption from normal tax
Personalexemption Dividends
$9,655,810
43, 506,39016,349,62475.430,38011, 868, 69213, 578,84017,129,9601, 367, 080
11,653,706126, 800
2, 078,0211, 365,600
782, 550605,200507,408331,900219, 500226, 300199,000226, 400477,433225, 000120,40092,00046,00024,2009,000
15,600
$41, 3513,918
267,970106, 751621,513
605,028370, 542856, 709797,008157,515292,911449, 063336, 232323,792387,659347,974197, 741279, 483217,070253,282916, 229498, 245441,952430, 955278, 733219,480134,128173, 520
Interest onGovern-
mentobligationsnot wholly-
exemptfrom tax
$1,143
10,7855,4009.077
19, 0558,041
11,50817, 20512, 7722,647
13, 82713,1927,9776,7127,4192,2351,4216,4321,770
22, 63313,1034,145
16429
53,323
Capital netgain from
sale ofassets heldfor morethan two
years
$6,227
40, 58318, 68236, 614
Normaltax
$1,438
183,176
" 136," 625
154, e
179, 762
71, 59762, 59452, 68150, 73247,95538, 77631, 81535, 36332,02939, 344
115, 27079, 73953, 81539, 73032, 70914, 8669,320
16, 920
Surtax
$2,0153,7854,8525,6585,3054,8957,1617,654
10, 77745,11945, 67645, 38253,97354,07744, 89929,67054, 715
Tax oncapital net
gain(12^ per
cent)
$584
4,9341,7523,433
Total tax
$1,438
"l83~176
136, 625
" 154," 607
179, 762
71, 59764, 60956,46655, 58453,61344,08136, 71042, 52439, 68350,121160,389125,41599,19794,287
64, 69940, 74275,068
3
oUl
3QOg
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000 _$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1.500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2
Total :
!
~r~ "
86, 291
1, 097, 743
215,346, 538 290, 983
12, 200
208, 230, 994
1,148, 492
11,358,506
3,905
205, 925
77, 455
179, 561
10, 519
1, 491, 382
182, 512
608,125
8,747
19, 450
201, 778
2,118, 957
K E N T U C K Y UlH
mHi—iClUi
a.og
Under $1,000 1 . . . .Under $1,000$1,000 to $2,000 1..$1,000 to $2,000._..$2,000 to $3,000i..$2,000 to $3,000....$3,000 to $4,000 1..$3,000 to $4,000....$4,000 to $5,00,01..$4,000 to $5,000—$5,000 to $6,000 1..$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..
3,56970
9,4349, 67119, 8754,6544,18517, 0121,5582,633108
1,4351,073772542404287259189158132444212118142614121
$2, 512,12731, 713
14, 642, 11113, 517, 30248, 260,13112,137, 28613, 973, 40118,249, 8016, 858, 34111, 707, 826
598,1797,876,1846, 928, 7035, 763, 7844, 586,1653,822,8833, 008, 7552,978,9912, 363, 5942,126,1441, 910,1667, 551, 2264, 728, 2653, 225,4934, 901, 5472, 723, 8532, 240, 0961, 358, 261
$615
~20~126
5,0154,3356,6453,64211,1633,808522
14, 297
7,07913,90410,1194,423
$5, 055, 900764
23, 090,1589, 724,12959, 225, 5788, 853, 78214, 095, 49813, 504, 2164, 884, 2746, 871, 438242,153
3, 269, 5182, 534, 5941, 767, 2691, 219, 800936, 600631, 962588,500415,100351, 900286,145936, 700443, 000245,100299, 754111, 30091, 65142, 200
$481,9235,828
1, 512, 941228, 744
2, 259, 956528, 507
2, 265, 350640, 912
3, 071, 023805, 405471, 703713, 042975, 325
1,080, 037959,972919,161854, 207806, 709666, 265651, 494623, 079
2, 514, 8621, 928, 3311, 462, 0642, 362, 6001, 392,1901, 026, 424776, 021
$37, 041
29, 8221,494
77, 5893,10540,22012,288
86348, 932
87116, 75736, 01022, 24535,17822, 81822, 23017,57712, 86313, 85613,33428, 92629, 97818, 56257, 39610, 9757,3764,991
$86, 80192, 79293, 071123, 957
$793
107, S
84,199
123, 691
119, 098
119, 001109, 773104, 76192,17785, 04765,40270 .477 ,59, 69053, 62747, 798202, 696124, 79881, 860114,16269. 50058, 09325, 716
$3, 7788,46010, 02010, 54210, 69713,53613,36314, 61415, 59892, 810100, 08899, 819
216, 053168. 504173, 629123, 811
$8, 9579.51013, 43612,163
107,899
84,199
123, 691
"119, 098
119,001113,551113,221102,19795, 58976, 09984', 01373, 05368, 24163, 396
295, 506224, 886181, 679339,172247. 514245,158161, 690
1 Nontaxable. Specific exemptions exceed net income.* Glasses grouped to conotal mt income and identity of taxpayer.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
KENTUCKY—Continued
Income class
$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000..$150,000 to $200,000$200,000 to $260,000$250,000 to $300,000 .$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5 000 000$5,000,000 and overClasses grouped 2
Total
Number ofreturns
123471131
79, 091
Net income
$888, 584252, 270370, 318827, 722
1, 494, 657
214,415,879
Prior yearloss
deductionfrom net
income fornet taxable
income
$10,769
116,456
Exemption from normal tax
Personalexemption
$24,0003,4009,6009, 400
Dividends
$530,850237, 070185, 618789,914
1'" • i "
12,100
159, 777,483
675, 026
34, 402, 553
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$92416, 25120, 2012,347
7,463
670, 483
Capital netgain from
sale ofassets held
for morethan two
years
$33,8202,359
108, 655
889, 735
1, 431,190
Normaltax
$17, 4671,9369,0335,915
10, 652
1, 965, 261
Surtax
$96, 45934, 30757, 234
133,576
I
219, 781
1, 616, 679
Tax oncapital net
gain(12H per
cent)
$3,171221
11,151
83, 411
142, 020
Total tax
$117, 09736,46466, 267
150, 642
313, 844
3, 723,960
LOUISIANA
00
w
O
oo
Under $ l ,000 i . .Under $1,000....$1,000 to $2,000 i$1,000 to $2,000..$2,000 to $3,000 i$2,000 to $3,000..$3,000 to $4,000 i
2,75348
8,37011, 99815, 3086,4183,124
$1, 845, 38127,123
12, 839,11517, 015,05836, 901, 37716, 501, 71410, 327, 557 $22,859
$5, 487,930
22, 571,10012, 324, 67648, 320, 94011, 047, 47411, 727, 300
$110, 2241,112
362, 04968,330
431, 111431, 657450,120 I
$14, 880
24, 831870
4,5576,162
$774
139, 403
153,049
$774
139, 403
~ 153,049
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000._$5,000 to $6,000 i$5,000 to $6,000$6 000 to $7,000$7,000 to $8,000 __$8 000 to $9,000$9,000 to $10,000 .$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000...$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000.$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000.$500 000 to $750,000$750,000 to $1,000,000$1 000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000-$3,000,000 to $4,000,000 .$4 000,000 to $5,000,000$5 000 000 and overClasses grouped 2
Total
7,822782
5,26830
1, 54490756640526822621017812310839021798121692826
1685131
67, 440
27,147,717 [3,464,421 1
23,499, 848163, 469
8,448, 5575, 863, 6104, 230, 4393, 432,1602, 549, 6852, 367,1232, 397, 3622, 220,4431, 661,0881, 560,7336, 718, 8934, 886,9362, 664, 8444,173, 7473, 072, 6011, 493, 2041, 673, 754449, 394420,157573, 774966, 524905, 303(2)(2)(2)
1, 339, 339
213, 802,450
5,2064,66214, 9504,13116,1349,51012, 81614, 537
330, 43346, 38024, 745
1,436
18,471,071 1 660,3113,109, 432 943. 40813, 052, 642
80, 6003,105, 5001, 656, 550939, 873618, 500392, 300329, 800307, 200256, 000170, 600149, 800542, 400290, 317123, 200166, 80086, 60038, 00035, 6007,0008,4008,60010, 3005,800
(2)(2)(2)
_ ..
!- - -
5,000
207, 802 155, 447, 305
1,150, 606106,172537; 620836,968528, 067811,337440, 741625, 688459, 857507,894576, 520427,812
1, 868, 3601, 665, 7241, 048, 0841, 907, 2131,124, 474848, 449749,134207, 281157, 732255, 088453, 484120,156(2)(2)(2)
45,151
34, 7503,8254,37120, 3514 2605 52611,96315, 0195,072643
14, 6066,14019,47432,92210, 85310,1733,2984,4311,91014,153
334
2,519
of 0 4 7
8
677, 983
21, 550, 766
39, 230
364, 321
$26, 662416, 23746, 539154,15420, 54480, 000
181, 02069, 340(2)(2)(2)
306, 801
1, 301, 297
239, 728
278,926
148, 351119, 660106,15085, 84374,48865, 77075,18671, 35143,14647,450217,947151, 68282, 778122, 49785, 37934, 40347,91811, 4019,82418, 07022, 46441, 878(2)(2)(2)
22, 384
2, 517, 900
$3, 3737,5067,4236, 9698,29410, 69112, 59611, 53612, 36682, 018105, 46481, 847186, 570158, 603115, 303140, 34849, 38445, 94991,984150,173206, 377(2)(2)(2)
290, 728
1, 785, 502
$2, 50243, 5025,99218,8511, 9267,500
16, 9706,501(2)(2)(2)
31, 308
135, 052
239, 728
278, 629
148, 351123, 033113,65693, 26681, 452,74, 06485, 87783,94754,68259,816299,965257,146164, 625311, 569287, 484155, 698207,11762, 71163, 273110, 054189, 607254, 756(2)(2)(2)
344,420
4, 438, 454
UlH1—1OUl
oog
1 Nontaxable. Specific exemptions exceed income.2 Classes grouped to conceal net income and identity of taxpayer.
CD
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
MAINE
Income class
U n d e r $1,0001U n d e r $1,000$1,000 to $ 2 , 0 0 0 i . . .$1,000 to $2,000$2,000 to $3,0001...$2,000 to $3,000$3,000 to $4,0001...$3,000 to $4,000$4,000 to $5,0001...$4,000 to $5,000$5,000 to $6,0001...$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000....$10,000 to $11,000...$11,000 to $12,000...$12,000 to $13,000...$13,000 to $14,000...$14,000 to $15,000...$15,000 to $20,000...$20,000 to $25,000...$25,000 to $30,000...$30,000 to $40,000...$40,000 to $50,000...$50,000 to $60,000...$60,000 to $70,000...$70,000 to $80,000...$80,000 to $90,000...$90,000 to $100,000..$100,000 to $150,000.$150,000 to $200,000.
Number ofreturns
1,658314
6,52311, 04311, 9574,4082,0134,267391
2,3126180462040726720716514111799662221158068422216427
Net income
$1,163,125163,090
9, 773, 93214, 862,12428, 610, 23511,540,8866, 718, 47714, 839, 6151, 704,327
10, 338, 504334, 320
4, 416, 7134, 013,8823, 037,1032, 264, 6091, 958,1831, 728, 2691, 616, 7871,458, 5801, 338, 004957, 034
3, 841, 9432, 565,4512, 203, 8632, 322, 8541, 863,8451, 331,1561,036, 649306, 563176, 546660,133698, 895
1,059, 548
Prior yearloss
deductionfrom net
income fornet taxable
income
$7, 087
7,1331,451
9, 51010, 579
29, 517
38, 93821,15859,172
Exemption from normal tax
Personalexemption
$2,683,91511, 751
16, 584, 92711,038,66336,411,564
8, 627, 3906, 844, 704
10, 789, 7691, 294, 6255, 873, 204
148, 8891,890, 8311,362, 583
897, 320599.199444,468361, 891309, 800239.200189, 571133,038483, 704213, 745143,483127,000
85, 00043,60023,000
7,8003,400
11,0008,200
10,200
Dividends
$125,61149, 588
812, 733255,179
1,332, 580539, 576
1,107, 431730,123677, 737794, 278250, 095359,495721, 734538, 663460,883403,632448, 584462,105453, 811481, 726333, 386
1, 312, 6021,122, 8431, 017, 3821, 076,123
847, 645709, 890504, 312278, 690129,897521, 781411,791644, 945
Interest onGovern-ment
obligationsnot wholly
exemptfrom tax
Capital netgain from
sale ofassets heldfor morethan two
years
$2, 048281
16, 82517, 38111,0714,203
21,37118,194
30924, 606
5,6393,9786,9443,8545,9782,9202,820
8962,3171,297
74413, 9425,4582,9076,5662,837
11,3871,724
240
1,916824
6,845
$162, 9358,407
25,085
28, 643107, 310273,498 I
Normaltax
$3, 068
"I65,"635
71, 676
~~99,~518
110,569
66, 93462, 50156, 96346, 27444,17739, 21839, 34433, 61932, 75023, 572103, 89665,37660, 57356, 62749, 94022, 29023, 742
9442,3778,27111, 65512,964
Surtax
$2, 2254,4545,0095,3216,0307,3198,1069,3247,818
48, 62854,22166,13293, 590
118,10994,16595,24738, 23625,85295,486
107,877185, 625
Tax oncapital net
gain(12lA per
cent)
!15,345788
3,3807, 554
2,23511,71526, 378
Total tax
105,635
~~7i,~676
99, 518
~n6,~569
66, 93464, 72661,41751,28349,49845, 24846, 66341, 72542, 07431, 390152, 524119,597126, 705165, 562168, 837119, 835126, 54339,18028,22905, 992131, 247224, 967
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$200,000 to $250,000$250,000 to $300,000$300,000 to $400 000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5 000,000$5,000,000 and overClasses grouped 2 _
Total _
12
2
48,435
(2)564,820
(2)
1,494,144
142, 964,209 193, 507
(2)3,000
(2)
6,200
107, 906, 634
027, 708
(2)
821,173
20, 765, 732
(2)1,754
(2)
2,255
(2)496, 621
(2)
657, 932
212,331 1 1,841,019
(2)1,985
(2)
2,074
1, 258, 532
(2)3,782
(2)
268, 974
1, 351, 530
(2)46, 559
(2)
61, 680
175, 634
(2)52,326
(2)
332, 728
2, 785, 696
MARYLAND
S3HM
o
o
og
Under $1,000!Under $1,000$1,000 to $2,000 i__$1,000 to $2,000..._$2,000 to $3,000 i-_$2,000 to $3,000....$3,000 to $4,000 1..$3,000 to $4,000$4,000 to $5,000 i_ _$4,000 to $5,000....$5,000 to $6,000 i_ _$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..
3,935284
11,42946, 59923,1136,5344,9829,0711,1737,620251
3,2042,1871,3109797035274163342892659585163113521509951
$2, 709, 241122,864
17, 595, 53259, 746, 75655, 241,47816,406, 81216, 562, 89231, 649, 9645, 227, 595
34, 509, 3681,411,479
17, 600,83414,171,4359, 772, 9498, 281,4896, 663, 5615, 524, 6094, 786, 9864,164, 5403,895, 4433,837, 95416,461,16711,482,2378, 533, 56212, 259,4556, 701, 2505, 345,4273,314,348
$8, 6516,2627,5952,5892,5496,300
2,539
30,89213, 529
50,90936, 07147, 251
827
$6, 950, 587
29, 277, 51347, 021, 43970,046,41710, 251, 21618, 577, 71921,147, 4324, 743, 87119, 781, 298
573, 6197, 523, 6125, 004, 4083, 036, 5152, 206, 6241, 563, 3531,188, 250932, 500744, 400625, 278551,900
1, 984,3841,114,800627, 807719,125323, 000201, 500110,000
$227,85618, 971
819, 898552,801
1,414, 369510, 590
1, 042, 0191,133, 9691, 577, 2841, 377,483950, 449
1, 027, 0471, 226, 5311, 067, 5891,127,0971, 018, 892934,031999,005717,029815, 349817,045
4, 267, 8223, 297,0852, 738, 0834,151, 9872,190, 2212, 213, 9831,284,574 I
$10, 5096,160837
16, 2041,549
84, 856
12, 60814, 61219,81055, 31530, 88016,01024, 7009,8315,9758,51737,15162,18627,16728, 83978, 49110, 21110, 274
$3,158
i9,173
19 "562"
288,083
418, 508
$87,897166, 566291, 732
275, 743256, 740203, 780189, 631167, 696148,846130, 461123, 931116, 255120,385529, 049382, 718286, 637416, 802222, 612151, 37595,979 I
$7, 93014, 29718, 06018, 36019, 54121, 80323,45926, 95131, 699202,861241, 333270, 771552,856409, 924399, 271301,783
$8, 79916, 32823, 68229,170 I
$3,158
369,173
169, 562
288, 083
418, 508
275, 743264, 670218, 077207, 691186,056168,387152, 264147, 390143, 206152,084731, 910624, 051557,408978,457
574. 328426', 932
* Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
MARYLAND—Continued to
Income class
$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000...$150,000 to $200,000...$200,000 to $250,000$250,000 to $300,000.$300,000 to $400,000$400,000 to $500,000 _$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000.$2,000,000 to $3 000 000$3,000,000 to $4,000,000$4,000,000 to $5 000 000$5,000,000 and overClasses grouped 2
Total
Number ofreturns
37172021124
1051
1
127, 770
Net income
$2,754,2701,435,1661, 899, 8652,454, 0902,000,441
902,0912, 749, 286
(2)(2)
(2)
3, 083,148
401, 259, 584
Prior yearloss
deductionfrom net
income fornet taxable
income
Exemption from normal tax
Personalexemption
$72,40033,20035, 20030,60020,0006,000
11, 800(2)(2)
(2)
I
$215,964
7,000
257,044, 767
Dividends
$1,182,057319, 797728, 315
1, 554, 532495, 583331,165
2, 374,046(2)(2)
«
2,348,807
48, 853, 361
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$6,368
Capital netgain from
sale ofassets heldfor morethan two
years
5R3S3 R5740,630 1 206.42714, 45323, 34214, 92410,15819, 725(2)(2)
«
7,814
710,106
212,057250,286234, 296118, 268492, 809
(2)(2)
(2)
153, 669
2, 833,057
Normaltax
$67,521
Surtax
$273. 30446,928 158. filS54, 21647,42067, 96325,949
7,149(2)(2)
246, 254407,093387, 265207, 698643, 639(2)(2)
(2) | (2)
42, 063 946, 095
5,426,333 5,830,865
Tax oncapital net
gain(123-3 per
cent)
$36,70319,35321, 33325,05629, 74211,08847, 579(2)(2)
(2)
14, 406
283, 239
Total tax
$377,528224, 899321,803479, 569484, 970244, 735698, 367(2)(2)
(2)
1,002, 564
11,540,437
MASSACHUSETTS
QCO
oo
U n d e r $1,000 KU n d e r $1,000..$1,000 to $2,000$1,000 t o $2,000$2,000 to $3,000$2,000 to $3,000$3,000 to $4,000
24,3134,865
58, 31173,35680, 53435, 93113,961
$18,014, 5752, 793,044
86, 605, 232110, 588, 431193, 893,03189,155, 63246,022, 842
$36,854,15339,712
138, 536,44371,074,172
242,180,14845,167, 65147,450,811
$3, 784,175671, 331
5,635, 7101, 749, 6326, 689,8774, 412, 573
$100,85850, 534
326, 79256, 9345,0336,867
186,142
$63, 738
1,142,453
1,189,523
$63, 738
1,142,453
~lf~l89,~523
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$3,000 to $4,000$4,000 to $5,000 i___$4,000 to $5,000$5,000 to $6,000 i.$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 $1.5,000 _.$15,000 to $20,000.$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000 .._$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000.._$150,000 to $200,000... _.$200,000 to $250,000$250,000 to $300,000,. „$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000. _$1,500,000 to $2,000,000.$2,000,000 to $3,000,000. .$3,000,000 to $4,000.000$4,000,000 to $5,000,000$5,000,000 and over _Classes grouped2
Total..
44,4922,090
41,107602
7,1165,2713,7892,7602,2681,6511,3401,063
985820
2,8791,604
9841,187
6233392521459365
173
155,623,1289, 209,621
185, 842, 6763, 291,175
39, 039, 22034,110, 01128,272, 06623,479, 78321, 500,38317, 337, 69715, 392, 51713, 270,10813, 270,92911,880, 08649, 640, 39335, 926, 48726, 789, 66140,838, 53827, 773, 73818, 487, 22216, 364,00210,861, 2627, 881, 9896,167, 219
20, 736, 69911, 626, 7105, 755, 8872,182, 2984, 582, 3323, 532,140(2)
5, 277, 230
415,100 1,413,015,994
$71,18419, 0072, 6526,887
27, 0612,30312,16610, 34626, 43912,06825, 58614, 99339, 21754, 91814, 752
139, 982109, 46114, 9423,126
82, 798
101,071252, 799
Tf
72,183
1,115,941
98,159, 2145, 270,835
104, 081,1691, 051,18016, 234, 93411, 585, 5338,147,1765, 883, 9774, 825, 8713, 432, 8632, 755,4012,175,3341, 993, 2401, 621, 5315, 773,4333, 202,1311, 944,8192, 287, 8431,190, 342
634, 949455,162274, 500163, 650133, 600325, 900124, 70044, 60011,20024, 20016, 600(2)
14,800
865,143, 777
6, 643,9766, 674, 58610, 692,0573,126,8653, 718,1156, 053,0206,152, 3645, 659,8965,196,0994, 453, 5794, 527,4573,890,4224,152, 7433,889,21116, 969, 08613, 949, 81410, 679,93719,442,70013, 984,4399, 626, 5449,863,8966,887, 5934,155, 2153,191,22412, 393,4376,880,1693, 226, 658623, 275
2, 476, 9802, 375, 680(2)
138,239
1, 218,823
242, 585,963
32,84646, 79231, 96568, 21858, 95937,85138, 71973, 59744, 60740,33680,40331, 078160, 786142, 49298,990190, 070104, 21641, 49653, 63323, 77719, 02869, 57980,11326,1325,7163,11310, 7034,218(2)
10, 363
2, 501,195
$506, 297652, 716755, 637690, 767521, 399882, 772449, 215
1, 965, 7981, 437, 918647, 537639, 272
1, 053, 278740, 826(2)
1, 525,432
2,153,036
583, 090543, 593522, 821479, 855491,109417, 732384, 676341,185347,818316, 453
1,370, 4471, 015, 697
777, 3291,103, 841717, 937476, 261352, 902206,815167, 780143,310457,169224, 550115,09862,12264, 97555,160(2)
1,146, 746
12,090,178
171,710
17, 985, 617
$19, 22741, 77453,14161,41561, 49569, 59876, 31291, 41498, 071
617, 743767, 885820, 602
1, 797, 0491, 750, 8811,435, 9781, 556, 5971, 218, 788912, 657871, 489
3, 554,1322, 372,1241, 375, 553420,118
1,058, 292892,192(2)
1, 371,439
23, 365, 966
$48, 64267, 93578,63471,16149, 65493, 96345, 375186, 282134,80662,15960, 291100,07069, 930(2)
1, 525,432
107, 508
1,176,410
2,153,036
583,090562,820564,595532,996552, 524479, 227454, 274417,497439,232414, 524
1, 988,1901, 783, 5821,597,9312, 949, 5322, 536, 7531, 990,8731,980, 6601,475, 2571,174,4001,060,1744,197,5832, 731, 4801, 552, 810
542, 5311, 223,3371, 017, 282
(2)
1, 650,657
42, 527,993
UlHOm
oog
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
oo
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
MICHIGAN
Income class
U n d e r $1,000 iU n d e r $1,000$1,000 to $2,000i_._$1,000 to $2,000$2,000 to $ 3 , 0 0 0 1 . . .$2,000 to $3,000$3,000 to $4,000 i...$3,000 to $4,000$4,000 to $5,0001...$4,000 to $5,000$5,000 to $6,0001...$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000....$11,000 to $12,000—$12,000 to $13,000....$13,000 to $14,000—.$14,000 to $15,000....$15,000 to $20,000....$20,000 to $25,000....$25,000 to $30,000....$30,000 to $40,000....$40,000 to $50,000—$50,000 to $60,000—$60,000 to $70,000....$70,000 to $80,000—$80,000 to $90,000—.$90,000 to $100,000...$100,000 to $150,000..$150,000 to $200,000..
Number ofreturns
15,960847
38, 25486, 20582, 62732, 61317, 28835, 7802, 953
16, 9826
4,4253,2642,3441,6101,298
625546481
1,4568295185603031771086466318322
Net income
$11,384,194365, 327
60, 668, 603118, 840, 283199, 335,16184, 824,04157, 721, 871123,409, 34312,834,88175, 538,293
31, 61524, 357, 98221,131, 45317, 511, 96813, 631, 99812, 295, 8969, 346,8409, 290,4177,806, 3007, 361, 0546, 962, 028
25,022, 66518, 465, 00614,171, 38919,305,18613, 498,472
9, 672, 3146, 995, 4884, 768, 3155, 596,2222, 914, 524
10, 204, 2383, 823, 715
Prior yearloss
deductionfrom net
income fornet taxable.
income
$107,874
" "38,639
201,199
4,7844,93511,81320,85818, 89947,1622,76024,131
22, 2328,55352,89466, 08936,81219,55326, 247
74, 581
Exemption from normal tax
Personalexemption
$23,973,18354, 919
103,080, 85387,159, 344
251, 609, 47965,010, 64161, 793, 03995,331, 73910, 954, 96249, 348,023
12, 80010, 689, 356
7, 773, 9085, 587, 5333, 634, 3513, 032, 9832,036, 9161,870, 5001, 379, 8681, 267,4001,089, 5473,194,0361, 803,0181,135,1191,176,173
648, 384368, 600220, 500133, 200132, 30056,100
135,60041,100
Dividends
24,9421, 892, 8581, 368, 2624,087, 5581, 730, 9254, 370, 8703, 335, 9024, 627,0693, 700, 817
36,0791,182,1432,134, 9322,127, 2442,189, 8472, 078, 2541, 666, 7101,824, 6221, 480, 2961, 526, 6421, 641, 7647, 238, 7196, 033, 9184, 528, 5057,173,4945, 408, 2064,175, 8673, 056, 9022, 785, 2263,174, 7431, 398,1156, 233,4342, 283, 829
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$32,0072,824
45, 0151,3869,414
22, 848135,131
21, 543139,852
4,0062
11, 5717,85428,14213, 97519, 60021, 47719, 73912, 6567,54821, 65056, 58826, 24463, 66144,18197, 2558,6326,98411, 85011, 6363,35723,4446,008
Capital netgain from
sale ofassets heldfor morethan two
years
Normaltax
$337,426430,032842, 689825, 247394, 676748, 329464,137
1,470, 633544,069
$9, 318
'"918," 897"
549,"962~
Surtax
781,123
675, 876
383,085362, 880350, 474
302, 410247, 355257,069237,068215, 984205, 621750,029573,140465, 901580, 259393, 616265, 915166,960109,149110,33959, 410159, 70460, 208
Tax oncapital net
gain(12H per
cent)
Total tax
i9,318
$11,77626,13430,07333, 70533,14741,77444, 43951,04356, 985
310,121388, 304438,120843,146829, 374703, 550593, 848503, 724627,496363,176
1, 660,503789, 034
918, 897
549,962
781,123
675,876
$34,44541, 77387, 69183, 32638, 70872, 64146, 706144,96552, 225
383,085374, 656376, 608338,981336,115280, 502298,843281, 507267,027262, 606
1,060,150961,444904,021
1,457,8501,264, 7631,057,156844,134651,581810,476469, 292
1,965,172901, 467
3wHi—i
aUl
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000..$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped.2
Total
169743
1
3, 659, 2632, 531,1172, 405, 5481, 722, 4162, 029, 608
(2)
1 | (2)1 (2)1
2
350, 072
(2)
(2)
20, 498, 052
1,041, 933, 086 879, 874
35, 00011, 00015, 0006,000
10, 400
(2)
(2)(2)
3,000
795, 815, 874
2, 614, 6661, 646, 3201, 392, 023
606,128667, 246
(2)(2)(2)(2)
(2)18, 652, 681
122, 627, 327
14, 8594,620
25, 8364829
(2)
(2)
(2)145, 783
1,129, 255
276, 921750, 943277, 519708,152813, 347
(2)(2)(2)
4, 325, 303
13, 209, 423
60, 40715, 24046, 20737, 87432, 459
(2)
(2)
43, 666
9, 736, 513
932, 086483, 838675, 576295, 030390, 758
(2)(2)
(2)
(2)
5, 970, 364
17,127,124
27, 59870, 40526, 01966, 38976, 251
(2)(2)(2)
318, 238
1,187, 380
1, 020,091569, 483747, 802399, 293499, 468
(2)(2)(2)(2)
(2)6, 332, 268
28, 051,017
M I N N E S O T A
Under $1,000 1 . . . .Under $1,000$1,000 to $2,000 1. .$1,000 to $2,000..-.$2,000 to $3,000 1-.$2,000 to $3,000....$3,000 to $4,000i_.$3,000 to $4,000.-..$4,000 to $5,000i..$4,000 to $5,000-..$5,000 to $6,000!..$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..
3,924854
28, 37236, 60817, 27312, 8545,109
12, 5351,7936,746
681,9001,3309296584604153062722101785503141952011046628
$2,765,972 !461,974 !
41, 573, 32949, 792, 34342, 329, 62532,914, 82317,172,10243,443, 9677, 848,197
30, 229, 408373, 463
10, 427,1078, 590, 7526, 945, 9235, 574, 5494, 347, 2004, 347, 5583, 518, 8813, 401, 8152, 842, 0552, 576, 3899, 419, 7996,926, 3195, 297, 9306, 861, 3974, 582, 0883, 605, 9271, 825, 497
$107,98633,591 |49,658 j
645 i8,021 j9,311 i3,752 i12,972 !
942 j
32, 864
17,230 !
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
$5, 633,33164, 775
66, 773,33636,182, 61250, 958, 73623, 713, 66817, 392, 02632, 877, 606
5, 271, 07019, 893, 612
169, 7774, 572, 2693,195, 3002,191, 2061, 573, 6151, 013, 815
910, 500707, 200633, 470499, 500392, 800
1, 223, 000669,100406, 900390, 000212.941128, 400
59, 800
$1, 323, 04881, 225
1, 267, 732588, 654
1,196, 512669, 300
2, 601, 4231, 409,1763, 776, 7321, 652, 496381, 858655, 088
1, 020, 299963, 510996, 334939, 435957, 338779, 392724, 580760, 639689, 377
3, 207,1852, 912, 5592, 342, 2023, 707, 1112. 349, 975lj 756, 7441, 003, 074
$611,3685,2001,422
20, 28359, 75311, 860148,19224, 926114, 374
8,95511,04412,10610, 6501, 693
11, 223702
10,1047,6792,149
18, 46948,0258,44614,13824, 81613, 721
255
$9, 465
393. safi
$81, 038103. 383198^ 27034, 677
253, 802
274, 308
256, 074
158,108140, 038133,123116, 768101,024107, 00891, 86493, 05975, 76173, 743
257, 799187, 543151,130160, 545116. 68487,80544, 534
$4, 61710, 28112,14611, 86015, 32116, 00219, 38319, 84221, 22014, 812
143, 899162, 760299, 360278, 997264, 020181, 431
$8, 70410, 28319, 4493,251
$9,465
393, 535
253, 802
274, 308
256, 074
158,108144, 655143,404128, 914112,884122, 329107, 866112, 44295, 60394, 963
372, 611331,442313, 890468, 609405, 964371, 274229, 216
UlHi—i
O
m
oog
Cm
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
MINNESOTA—Continued a
Income class
$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000 . _$100,000 to $150,000....$150,000 to $200,000.$200,000 to $250,000$250, 000 to $300, 000$300,000 to $400,000$400, 000 to $500, 000 _$500,000 to $750,000$750, 000 to $1, 000, 000$1,000, 000 to $1, 500, 000 ___ . .$1, 500, 000 to $2, 000, 000$2, 000, 000 to $3, 000, 000 .$3, 000, 000 to $4, 000, 000$4, 000, 000 to $5, 000, 000$5,000,000 and overClasses grouped 2
Total
Number ofreturns
2717143773
2
1
134, 360
Net income
$2,026, 2051, 439, 2821,325,4404, 317,2491, 217, 302
676, 092
(2)
(2)
1, 378, 823
372,376, 782
Prior yearloss
deductionfrom net
income fornet taxable
income
$276, 972
Exemption from normal tax
Personalexemption
$50,80017,60027,20065,80014, 8005,200
(2)
(2)
3,800
277, 895, 565
Dividends
$1, 524,2401,114, 855
733,9463, 226, 435
884,329529, 731
(2)
(2)
650, 724
49, 377, 258
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$13,8061,659
15,5355,347
42
628, 003
Capital netgain from
sale ofassets held
for morethan two
years
$95, 258164, 335103, 507446, 905394,873141,839
(2)
(2)
Normaltax
$30, 5009,907
26, 29454, 2126,4092,986
(2)
(2)
627, 968 6, 353
2, 392, 053 3, 420, 381
Surtax
$228, 700172, 089176,519718, 884202, 873136,351
(2)
(2)
220, 922
3,432, 289
Tax oncapital net
gain(12H per
cent)
$8, 93215, 4079,588
45,39537, 67913, 297
(2)
(2)
58, 872
230, 857
Total tax
$268,132197, 403212,401818, 491246, 961152, 634
(2)
(2)
286,147
7,083, 527
i iO
MISSISSIPPI
Under $1,000 x
Under $1,000. . . .$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i _ _$2,000 to $3,000$3,000 to $4,000 l
1,77123
4,0595,0636,6842,2091,574
$1,189, 52513,127
6, 321,1757,347,157
16, 253, 2945, 512,8635, 244, 286
$3, 731
17, 425
$3,116,000
10, 930,1905,107,979
20, 657, 4403,496, 3415, 857,301
$74,144
102, 87747,032
325, 62292, 213
382, 719
$492
4,1496,9976,167
66
$396
66, 669
57, 892
$396
66,669
57, 892
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$3 000 to $4 000$4,000 to $5,000 1$4 000 to $5,000$5,000 to $6,000 1$5 000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000 -- ,-$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000..$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000;$500 000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500 000$1,500,000 to $2,000,000$2 000.000 to $3,000 000$3,000,000 to $4,000,000$4,000,000 to $5 000 000$5,000,000 and overClasses grouped 2
Total _
2,411279
1,7454
434373262152120898665514813479383733392416
1
11
27, 851
8, 400,1831,177,4147,847,625
22, 9832, 389,8472, 423, 2501, 951, 9851,295,7671,133, 234930, 228982,655811, 034685, 526695,659
2, 289, 4101,768,9131, 037,4551, 281, 7521, 478, 546
169', 773561, 749143, 062338,165
(2)
8
1, 796, 367
83, 494. 009
44, 682
2,6174, 0502,5494, 706771
9, 5246,139983
5,42623,09833, 9296,11554, 67829, 39935,125
284, 947
5, 904, 8131, 034,4924, 788, 201
13, 2001, 101, 400913, 720667, 900364, 000308, 300225, 400201,000145, 267121, 900108, 300323, 700206, 90089, 80087,60072, 40013, 60022, 0004,2007,800
(2)
(2)
19,300
65, 910, 444
193,611319, 784327, 67313, 651
130, 061232, 357230, 997195, 887160, 378145, 554194, 596169, 563127,167106, 788617, 385387, 824315, 877288, 349495, 73327, 59349, 20446, 702165,408
(2)
437, 639
6, 404, 388
984
8,389
1,6316, 6432,4303,7752,044427
1,8822,8024,119
2,2481,5391,0671,8841, 607
4,096
2, 743
(2)
$14, 54056, 984
59, 340
70, 297
82, 241
34, 84642, 35137, 78228, 08726, 80728, 25126, 73822, 36019, 98822, 51868, 76560, 98331, 51646, 69247, 4617, 35526,1254,6449,493
(2)
(2)
1
i
j
L_ ___ _4,465
72, 646
523, 606
654, 470
49, 543
919, 800
$1, 3812,8472,8343,0983,5714,4484,5664,6015,482
27, 23537, 37829, 35555,16686, 93814, 78345, 32715, 95047, 210
(2)
309, 731
701, 901
$1, 3636,235
7,052
(2)
8
49, 088
63, 738
70,297
82, 241
34, 84643, 73240, 62930, 92129, 90531. 82231,18626, 92624, 58928, 00096.00098, 36160, 871103, 221140, 63422, 13878. 50420, 59456, 703
(2)
8
408, 362
1, 685,439
UlH>
UlHi—i
QUl
9oo
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
MISSOURI00
Income class
Under $1,000 iUnder $1,000..$1,000 to $2.000i . . .$1,000 to $2,000... . ,$2,000 to $3,0001. . .$2,000 to $3,000$3,000 to $4,0001. . .$3,000 to $4,000 . . .$4,000 to $5.0001. . .$4 000 to $5,000$5,000 to $6,000 1 . . .$5,000 to $6.000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000...$10,000 to $11,000 .$11,000 to $12,000...$12,000 to $13,000. .$13,000 to $14.000...$14,000 to $15,000 .$15,000 to $20,000...$20,000 to $25,000...$25,000 to $30,000. __$30,000 to $40,000...$40,000 to $50,000...$50,000 to $60,000...$60,000 to $70,000...$70,000 to $80,000...$80,000 to $90.000...$90,000 to $100.000..$100,000 to $150,000.
Number ofreturns
8,306132
26, 40439, 73344, 56318, 5306,611
19, 0932,004
10, 65915
3,6242,6181,8031,3271,088
721674458429333
1,1326523953992231176743283249
Net income
$5, 772, 81843, 437
41, 242, 29856, 047, 348
106, 969, 07248, 237, 68921, 979, 55365, 587, 3008,965,512
47, 572,14083, 095
19, 911, 20516,948, 44913, 492,19311,257,59910, 327, 409
7, 554, 3587, 750, 7205, 718, 0215, 770, 8034, 821,395
19, 479, 26414, 548, 99910, 786, 81913,738,8329, 875, 3296,419,5434, 332, 0163, 210, 7502, 359,1903, 019,3435,851,740
Prior yearloss
deductionfrom net
income fornet taxable
income
$19, 854
'"42," 415"
"44,"l50'
151, 028
4,4617,8199,3469,0394,4015,3841,240
14, 56612,37626,13914,11879, 46895, 38539, 277
41,469
Exemption from normal tax
Personalexemption
$14, 744, 856
67,997,49340,049, 532
134, 615, 39536, 073, 62622, 821, 28448, 709, 679
6, 502, 99328,403,426
38,7008, 453, 2845,914, 9834,083, 4772,926, 4332,382,9661,564,4001, 480, 350
997, 540916.000731,430
2, 393,0531, 361,910
837, 800781, 600429,100216,000137, 40091,29058,40047,00083,100
Dividends
$388, 7186,895
826, 235537, 774
2,058, 562903, 552
2, 487, 2781,936,4713, 965, 9612,431, 049
81, 7951, 375, 6712,140,1142, 230, 6542,091,2302,109,4181, 793, 6371, 947,1201, 470, 4391, 570,8671,429, 9436, 310, 0925, 334, 3944, 272, 0906, 514,1215, 620, 6053, 727, 7812, 018,4401,957, 6941, 399,8522,162,7583, 317, 988
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$3, 368
Capital netgain from
sale ofassets heldfor morethan two
years
16,56943, 66436, 4868,902
100, 26346, 993
132, 73341, 387
25, 34535, 25837, 058
29, 60527,40142,42026, 01220, 57117, 20666, 821139, 51671, 705127, 34253,40059,107208,15754, 27410, 556105, 28618, 602
$107, 759156, 763148,451243, 840187,531136,753385, 550
1, 054, 768
Normaltax
$1,103
~466,~323"
340, 332
447, 263
503, 838
306, 351290, 530257, 018246, 343245, 321182,840193, 538147, 595155, 858129, 344543, 249412,733311,196361,400212, 564133, 78299, 70659, 21643, 73429, 54495,856
Surtax
$9, 48920,15125, 364
26,80435, 01832, 37039, 81239, 678239,101306, 311330, 736613, 045611,140518, 251402, 764349,112299,356401, 341919, 707
Tax oncapital net
gain(12H percent)
$10,06616,00213, 89823, 60919,45013, 60538,154
102, 951
Total tax
$1,103
~466~323
340, 332
447,263
503, 838
306, 351300, 019277,169271,707274,007209, 644228, 556179,965195, 670169, 022782,350719, 044641, 932984, 511839, 706665, 931526, 079427,778356,695469, 039
1,118, 514
oUl
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$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,OOOto $2,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000.000$5,000,000 and overClasses grouped 2 _
Total __ . .
113
2121
192, 282
1, 908,116657, 602
692, 390(2)
2, 343,173
605, 275, 520 621, 935
17,1727,200
3,000(2)
8
5,000
435, 876,872
1, 273, 615871, 255
710, 082(2)(2)(2)
690, 328
79, 964, 478
20, 56229
1, 667, 466
534, 21150, 656
23,179
8(2)
876,131
3, 905, 592
9,12513,446
(2)(2)(2)
52, 826
6, 291, 974
319, 289162,409
207, 394(2)
8
475, 624
6, 412,952
51, 7714,749
2,173(2)(2)(2)
83, 864
380, 292
380,185180, 604
259, 567(2)(2)(2)
612,314
13, 085, 218
MONTANA Io
jQOg
Under $1,000 1Under $1,000$1,000 to $2,000 1$1,000 to $2,000$2,000 to $3,000 1$2,000 to $3,000$3,000 to $4,000 1$3,000 to $4,000$4,000 to $5,000 1$4,000 to $5,000$5,000 to $6,000 1$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
3,27284
6,72810, 25710, 6523,4992,1163,138356
1,52325361221140100624932223122631917673
$2, 208,04749, 381
10, 765, 46514, 470,15925, 712,1298, 937, 0037, 061, 76110, 755, 0341, 547,4466, 802, 758136,157
1, 973, 2341,430, 6551, 049, 655851,446588, 046511, 991367,497273, 681417, 075318,112
1,081, 779413, 356456, 882205, 604331, 285164,004
$37, 577
84, 218
77, 956
13, 567406
15, 680
19, 657891
18, 25310,153
13, 57114,36215, 63621,153
$5, 966, 73038,135
19, 336, 83010, 359, 33733,143, 5806, 568, 3427, 689, 2228, 285, 2901, 449, 3784, 220, 543
71, 600887, 850524, 600331, 544239, 000127,400120, 60070, 85047, 60073,10054, 300146, 70041, 20038,40013,00015,0005,000
$115,091
130, 454104, 314336, 07364,159
422, 284175,050194, 613331, 02078, 247109, 376148, 730185, 285241,407126, 92567,44396, 23561,15793,14998, 747
448, 667106,611190, 512138, 076175, 92697, 389
$11,93716, 310
1481,017
10, 012
3121,0125,6535,569578
2331,274
407914
1,453685
3,031
121, 290
69, 977
»9, 788
65, 837
29, 57124, 28319, 31917, 66714, 36413, 3148,6407,866
11,4078,732
29,11813, 55112, 2085,0147,8053,337
$7901,5701,7891,6161,7111,6261,535
2,51513, 2247,950
13, 7749,271
23, 03313, 701
121, 290
""69," 977
""69," 788
65,837
29,57125,07320,88919,45615, 98015,02510, 2669,401
14, 21511, 24742,34221, 50125, 98214, 28530,83817,038
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
MONTANA—Continued
Income class
$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000-.$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000...$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000-$500,000 to $750,000-..$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000-$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2 _
Total
Number ofreturns
111
1
42,809
Net income
(2)(2)(2)
(2)
$376,305
99, 255,947
Prior yearloss
deductionfrom net
income fornet taxable
income
$346, 968
Exemption from normal tax
Personalexemption
333
(2)
$9,200
99, 874, 331
Dividends
333
(2)
$232,383
4, 569, 323
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
333
(2)
$2, 266
63, 503
Capital netgain from
sale ofassets heldfor morethan two
years
Normaltax
333
(2)
Surtax
(2)(2)(2)
(2)
$7, 519
561,406
$63,087
160, 000
Tax oncapital net
gain(UV2 per
cent)
Total tax
333
(2)
$70, 606
721.406
N E B R A S K A
§HO
ao
Under $1,000* . .Under $1,000 . . .$1,000 to $2,000 1
$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i
3,956295
10,10413, 48518,4794,8102,495
$2,690, 589160, 291
15,720,18118,458, 21344,379,99712,332,3338,263,258
$7,042, 9105,892
27, 740,39413,476, 62956,608, 3128,158,8069,182,646
$96,4427,866
397,49375, 547
701, 591223,770283,997
$374
1,372311
8,144
$4,396
146,972
118,365
$4,396
146,972
118,365
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$3,000 to $4 000$4,000 to $5,000 1$4,000 to $5,000$5,000 to $6,000 i$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 ot $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000 .$25,000 to $30,000$30,000 to $40,000 ._-$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000-...$90,000 to $100,000-$100,000 to $150,000 .$150,000 to $200 000$200,000 to $250,000$250,000 to $300 000$300,000 to $400,000 ..$400,000 to $500,000$500,000 to $750 000$750,000 to $1,000,000$1,000,000 to $1 500 000$1,500,000 to $2,000,000$2,000,000 to $3 000 000$3,000,000 to $4,000,000$4 000,000 to $5 000 000$5,000,000 and overClasses grouped 2- .
TotaL_.
6,238339
6,32566
1,06373547430726216214412395792221016752321184316
1
1
70, 545
21, 789, 2181,484,638
28, 724, 567359, 253
5,842,8184, 755, 2493, 548, 8122, 602,8672,489, 9741, 700, 7291, 650, 5341, 534,9121, 278, 8381,141,2753, 770,8062, 255,1091,832,0911, 783, 2991,407, 349610, 663526, 590298,955256,014
(2)
(2)
1, 503,140
195,152, 562
$21, 732532
3,3274,3475,5732,07668,229
5,7586,375
41,81123, 293
38,61234, 63337,17161, 240
(2)
(2)
38,890
393, 599
15 455 8891,195,72217,125, 230
176, 7182,593, 7001, 752, 0601, 086,200726,122618, 900381, 200329,000273, 600206, 600176, 700476, 700236,400139, 600107, 20061,40017, 60016,0006,2004,400
(2)
(2)
20,100
165,398, 830
229,141388, 779692,183304, 405283, 200506,323406, 404359,887300, 834283,156322,380335, 606307,167225, 667994,453638, 342714, 524638, 683695, 250360,070135,50588, 62682, 776
(2)
(2)
592,355
11,672,422
3,668
7871,2247,4067,5104,7015,2126,997
19101
1,419716
1,6071,7291,2801,00512, 7371,3104,158285
74,072
$26, 09016, 78942, 436168, 649122, 539150, 689
(2)
183 651
326, 708
89,98880, 82074, 03559,07365,44446, 59546,37843, 73336,88634, 752113,79071, 43456, 63051,10033, 24715, 8709,1384,804781
(2)
(2) (2)
523, 707
1,050,899
24, 366
1,738,956
$2, 6455,2315,7146,8726,0217,4748,6418,7109,35444, 80746, 55356,41576,13484,99742, 65226,10417,89511,971
(2)
(2)
225, 759
693,949
$2,4461, 5745,32516, 78212,37914,127
(2)
(2)
48,719
101,352
183, 651
326, 708
89,98883, 46579, 26664, 78772,31652, 61653,85252,37445, 59644,106158, 597117,987113,045129, 680119,81863,84752,02435,07826,879
(2)
(2)
298,844
2, 534, 257
Ul
3QOg
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
NEVADA fcO
Income class
U n d e r $1,000 L _ .U n d e r $1,000$1,000 to $2,000 J__$1,000 to $2,000$2,000 to $3,000 i _$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i__ .$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000..$7,000 to $8,000$8,000 to $9,000-.$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000-$40,000 to $50,000 ._$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000
Number ofreturns
6056
1,1393,0081,9311,076
3201,324
41670
11297047261988762
1343
1.2
1
Net income
$402,8201,720
1,804,4604,300,4104, 674, 6742, 731,4911,070,1574, 595, 221
181, 2543,009, 576
5,199713,363450, 004351, 633218,215181,42484, 74589, 79687, 87480,85529, 366
220, 50486, 86478, 891
$
c2)
Prior yearloss
deductionfrom net
income fornet taxable
income
$4,222
3,343
Exemption from normal tax
Personalexemption
$1,064,960
3,160, 4993,082, 2645,909, 7871,907,8581,159,5323,068, 652
147,3881, 655, 727
5,300268,000150,68284,40060,20034, 40012,40017,90015,4009,8006,300
20, 7997,8008,100
«
o
Dividends
$11,982
41, 6528,730
34, 62534,89875, 763
147,00870, 779
102, 285
54, 25330, 70198,15827,17523,871
2,9199,180
15, 64126, 656
37019,05042,69227,384
(2)
(»)
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$21
247169117
8
16,178
5,521
4,933166162
1,724678
1,362
(2)
(2)
Capital netgain from
sale ofassets held
for morethan two
years
(2)
(2)
Normaltax
$49
36,206
23, 585
41, 399
37,477
11,8528,8616,8775,0175,1033,2002,8042,6892,1261,1229,3401,8332,166
(2)
Surtax
$287543456508310333505560251
2,9151,6272,278
(2)
(2)
Tax oncapital net
gain(12^ per
cent)
(2)
Total tax
$49
36,206
23, 585
41,399
37,477
11,8529,1487,4205,4735,6113,5103,1373,1942,6861,373
12, 2553,4604,444
(>)
xnHi—iOUl
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$200,000 to $250,000$250,000 to $300,000 _$300,000 to $400,000$400,000 to $500,000-$500,000 to $750,000- _ _$750,000 to $1,000,000$1,000,000 to $1,500,000.$1,500,000 to $2,000,000 _ _$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000 _$5,000,000 and overClasses grouped 2
Total
261, 095
10,467 | 25,711,611I
7,565
7,200
21,865, 348
11
154, 772 1,716
1,060,547 | 33,002
$35, 827
35, 827
3,215
204, 921
21, 372
31,945
$4, 425
4,425
29,012
241, 291
NEW HAMPSHIRE
Under $1,000 L...Under $1,000$1,000 to $2,000 1..$1,000 to $2,000....$2,000 to $3,000 1..$2,000 to $3,000....$3,000 to $4,000 i .$3,000 to $4,000....$4,000 to $5,000 i.$4,000 to $5,000....$5,000 to $6,000i_.$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..
1,599200
4,9048,3258,8373,3641,4503, 781324
1,773555114072581931361068778614314583443731124
$1,154,58982, 224
7, 717, 65711,759,47821,151,0528, 743, 2424, 823, 58013,136, 7961,424, 2917,941, 626300, 294
2,810, 7072, 630,2621, 931,8351, 636, 7361, 291,0241,114,5081,005,118976, 600824,251625,160
2,499, 2591, 869, 5671,191, 5341, 272, 2751, 366, 531672, 683256,355
$10,112
11,263
7,71215,158
2,355
6,12531, 65722,296
3,230
$2, 263, 765
1 Non taxab l e . Specific exempt ions exceed net income.2 Classes grouped to conceal ne t income and iden t i ty of t axpayers .
12, 715, 3898, 371, 414
27, 056,0596, 348, 2735,096, 2949, 437, 6591,097,0694, 768,440111,600
1,129,260884, 495567, 240418, 570296,900215,113175, 321163, 789125, 20094, 208290, 200167,02588, 20070,10056,00031,0004,000
$113,62025,195726, 932165,110689, 560293,060673,059654, 799529, 634678,349220,181331,107606, 905499, 835387, 291
361, 970309,840289, 612302,440234, 807
1,104, 735979, 770641, 977609, 915702, 664300, 081212,886
$44
4112,3326,328426402
2,9848,0759,535261
2,6488,3412,3325,1462,5332,2942,249844
1,72915, 63418, 63111, 9402,7677.9992,6301,879
$53,16884, 74723, 236
$1, 729
~97,~135~
62, 873
95,920
"75," 168'
40, 54337,39831,31631,91326,34023, 62424, 31724,05119, 27514, 23855,02845, 96127, 52230, 95231, 28917,8573,805
$1,4602,8733,6483,5964,0004,6025,5955,7315,122
30, 59940,12936, 31354, 90579,49354,10526,026
$5,6377,9442,178
$1, 729
"97," 135
"62,873
"95,920
75,168
40, 54338, 85834,18935, 56129, 93627, 62428,91929, 64625, 00619, 36085,62786, 09063, 83591, 494
118,72674,14029,831
uiHi—iQW-o
oog
CO
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
NEW HAMPSHIRE—Continued
Income class
$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200 000 to $250,000$250,000 to $300,000 . . -$300 000 to $400 000$400,000 to $500,000$500 000 to $750 000$750,000 to $1,000,000$1 000,000 to $1,500,000$1 500 000 to $2 000,000$2 000,000 to $3,000,000$3 000 000 to $4 000 000$4 000 000 to $5 000,000$5 000 000 and overClasses grouped 2 _
Total. _ . .
Number ofreturns
710461
36, 876
Net income
$527, 616848,014377, 724(2)(2)
889, 534
104,852,122
Prior yearloss
deductionfrom net
income fornet taxable
income
Exemption fronrnormal tax
Personalexemption
$14,00014,40010, 200
(2)(2)
Dividends
$341,952483, 806217,366(2)(2)
1
$109,908
13,450 j 469,024
82,094,633 14, 537, 751
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$2, 408340
(2)(2)
6,150
129, 292
Capital netgain from
sale ofassets heldfor morethan two
years
$24, 6269,426
(2)(2)
97,005
292,208
Normaltax
$13,00716,4985,892
<=)(2)
Surtax
$64, 519112,68641,037
(2)(2)
16, 636
870, 287
159, 053
735,492
Tax oncapital net
gain(12H per
cent)
$2,3099, 355
(2)(2)
9,948
37,371
Total tax
$77, 526131,49356, 284
(2)(2)
185, 637
1,643,150
H
H
NEW JERSEY
Under $1,0001_Under $1,000.__$1,000 to $2,000$1,000 to $2,000$2,000 to $3,000$2,000 to $3,000$3,000 to $4,000
9,8841,924
29, 61956,07856, 39129, 73912, 217
$7, 025, 2461, 025, 862
45, 605, 93576, 789, 615137,400,99177,024, 67640, 679, 978
$154, 675
183, 297
95, 864
$15, 906,08018,500
75, 214, 57055, 446, 971168,475,54755, 544, 38642, 373,968 1
$394, 818344, 359.
3,143,9361,113,6794, 394,8912, 224, 8384, 214,072
$575,809
82, 90513, 302108, 70819, 68856, 363
$20, 257
607,182
592, 708
$20, 257
607,182
592, 708
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000 ---$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2
Total.
36, 501.2,13527, 273, 1767,2325, 2003, 5282,5561,9681,5081,204950866684
2, 1791,144703760346216134827342111301616423332
126, 498, 4439, 423,066
122, 331, 467965, 524
39, 672, 22033, 621, 58526, 380, 51921, 679, 73318, 632, 03015, 799, 46913, 827, 23611, 850, 84111, 679, 2289, 910, 02737, 531, 87525, 502, 80019, 214, 70725,992, 92115, 413, 85411, 837, 2438, 673, 7926,122, 2616,164,0923, 994, 28413, 044, 8635, 079, 4933, 528, 8424, 305, 7111. 402, 946894, 444
1, 805, 6002, 363, 4383, 529, 826(2)
1
6, 514, 494
293,503 1,050,741,177
8,9549,6883,906
20, 3636,25928,26921, 608
39, 7946,656
42, 3612,35114, 42599, 30029, 3431,8728,13495,137
37, 752
910, 008
94, 202, 7917, 566, 288
74, 437, 452332, 200
17, 235, 52012, 137, 1238,192, 8075, 870, 9104, 508, 9563, 367, 7082, 657, 6612,113, 7711,923,8861, 466, 7334, 799, 3632, 419,9011,489, 3931, 562, 497
662, 691441, 300244,140144, 600142, 20081, 200196, 60052, 40026, 00030, 4008,4004,8002,000
3,000
2, 998, 1883,142,1224, 734, 513821,783
2, 366, 2313, 365, 7403, 031, 4033, 015, 9412, 666, 6952, 887, 6502, 719, 2052, 555, 2172, 330, 4592,149, 4848, 504, 2537, 373, 6715, 760, 6879, 589, 5476, 508,1755,180, 5634, 280, 6302, 993, 6022, 209, 3992,168, 6526, 674, 3082, 565, 5202, 015, 5622, 513, 754673, 890634, 086977, 365
2, 593, 777975, 497(2)
3,000 2, 107, 175
661, 307, 713 130,915, 337
53, 632 | 885,459 |
28, 2351,107
37, 37747, 51839, 53929, 94031, 32223, 90429, 38838, 58125, 24815, 76675, 65694,11375, 60292, 23945, 59124, 08734, 46521,95329,15512, 50292, 76935, 470
17537, 746
1,43810, 7294, 56915, 529(2)
1,055
1, 393, 232
$386, 425470, 264719,965294, 612413, 607603, 884268, 206
1, 217, 639475, 156444, 638564, 550209, 9843,107
789, 857643, 376
2, 420, 504(2)
4, 931, 914
14, 857, 688
1,303,249 i
614,102 !584,097 |538,043497, 788477, 047429, 317388, 816340, 688357, 500309, 266
1, 235, 615836, 408653,872807, 533444, 454316,183226, 564149,326186, 04698,175
292, 377123,152
66, 84882, 41030, 16114,950
" ' 3,016
10, 505
13, 523, 114
$19, 04839, 07647, 63851, 46456, 76562, 35267, 04380, 26881, 778
469, 243538, 343594, 921
1, 133,132949,433895, 076844, 066658, 601752, 858568, 422
2, 229, 2091, 064, 152829, 092
1, 070, 197360, 379290, 691327, 447579,984361,886(2)
589, 240
15,611,804
$36, 16547, 33175, 23828, 14942, 09059, 46424,995119, 39044, 54741, 68552, 92619, 686
29174, 57760, 316
228, 506(2)
462, 368
1,417,724
885, 459
1, 303, 249
614,102603,145577,119545, 426528, 511486, 082451,168407, 731437, 768391, 044
1, 704, 8581, 374, 7511, 248, 7931, 976, 8301, 441, 2181, 286, 4971, 098, 779850, 017998, 368691, 592
2, 640,9761, 231, 851937, 625
1, 205, 533410,226305, 932405, 040640, 300600, 897(2)
1, 051, 608
30, 552, 642
I I
o
o
3oog
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
NEW MEXICO
Income class
Under $1 000 *Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000 . ,$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i .$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 w$13,000 to $14,000$14,000 to $15,000$15 000 to $20,000$20,000 to $25,000$25,000 to $30,000$30 000 to $40,000$40,000 to $50,000 . ._$50,000 to $60,000$60 000 to $70,000$70,000 to $80,000$80,000 to $90,000 _$90,000 to $100,000 .$100,000 to $150,000$150,000 to $200,000..
Number ofreturns
6736
1,6292,0683,2491,154
6301,395
83776
12121076032298
146
105
2184
114421
Net income
$412,8553,767
2, 566, 8033,133, 9407, 861, 0422, 928, 4812, 068,1604, 842, 373
376, 3013, 486,125
5,2441,160,151
686 016446, 269272, 212274, 24484, 389
161, 98374, 484
132, 57771, 435
344, 672181, 936107, 489389, 592185, 448203, 082
(2)
Prior yearloss
deductionfrom net
income fornet taxable
income
$670
17,1594,196
2,2001,902
10, 715
Exemption from normal tax
Personalexemption
$1,359, 598
4, 594, 5252,096, 438
10, 240, 6151, 923, 7952 314,0123, 091, 080
341, 6082, 016,402
2,400444, 700219 573114,90062,60054,00012, 60019,4009,000
17, 8007,400
32, 20015,8003,800
16, 9005,4006,000
(2)
Dividends
$2,161
79, 61913,49956, 64927, 320
101, 485119,38377, 347
126, 5983,335
88, 70665 06380, 75817, 426
121, 765
35, 60542, 31213, 85224, 570
190, 209103, 86637, 813
214, 898110, 29290,536
(2)
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$51647
1,727
1,954
571 9481,023
3,9642,298
685
151
Capital netgain from
sale ofassets held
for morethan two
years
$1,59275, 956
Normaltax
$112
30,743
29, 763
49 343
Surtax
' i40, 376
19, 36513 4249,0147,7194,5773,2104,854
9234,6531,7685,0784,7843 4698,605
3655,913
(2)
$326630594752306750416876569
3,6504,0483,173
18,1615,727
15, 411
(2)
Tax oncapital net
gain(12H per
cent)
$1498,153
Total tax
$112
30, 743
29, 763
49, 343
40, 376
19, 36513 7509,6448,3135,3293,5165,6041,3395,5292 3378,7288, 8326 642
26, 91514, 24521, 324
awo
i
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$200,000 to $250,000$250,000 to $300,000—_ .$300,000 to $400 000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000 .$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2
Total 12, 202
206, 540
32, 667, 610 36, 842
6,400
29, 028, 946
150, 306
1, 995, 373 14, 370
1
77, 548
2,731
250, 789
_
22, 874
78, 263 8,302
25, 605
337, 354
NEW YORK
Under $1,000 *Under $1,000$1,000 to $2,000 *. _$1,000 to $2,000-...$2,000 to $3,000 *-_$2,000 to $3,000....$3,000 to $4,0001..$3,000 to $4,000..$4,000 to $5,0001..$4,000 to $5,000....$5,000 to $6,000 L .$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..
50,8484,804
124, 911261,128256, 816123, 05753, 724128, 39010, 38582,880
32723,41918,11913,0379,7567,7735,9664,9354,0913,4582,91310, 2705,6753,5934,0992,2691,326
$35, 593, 2002, 782, 313
194, 246, 27G367, 859, 869620, 743, 440315, 667, 884179, 041, 503443. 671. 43645,407, 767
371,124, 2841, 797, 943
128, 952, 594117,338, 94597,468, 31982, 714, 01373, 764,18262, 567, 00656,815, 03551,112, 96946, 688, 37542, 215, 480176, 981,831126, 545,32598, 230, 769141, 220, 723101, 333,14172,371, 61057,455,973
$242, 914
71, 87412, 278
300, 928
366,108
"544," 942"
17, 29830,14171,45165,97573, 63675, 55284, 76672, 98476, 02021,18848,159342, 925129, 931148, 328201, 595204, 83954,88147, 230
$75,761, 46768, 472
319, 349, 393261,025,168773, 861, 210210, 024, 084189, 728, 711319,108, 83237, 006,194
221,012, 999622,875
53, 087,93440, 680, 76228, 915, 91621, 328, 98216,803, 74212, 675, 61610,437, 2168,498, 2827, 279, 4566, 098, 647
21, 230,33411,475,7767, 067. 6998, 079. 8444', 390, 2542, 388, 9731,652, 073
$4, 844, 711710, 914
9, 750, 7404, 645, 94114,120, 47910. 627. 75315. 823, 40613, 223, 65720, 665, 24917, 075. 3221, 955, 2627, 242,154
11, 814, 68911, 549, 32511, 447, 77011, 697, 95311, 034, 04410, 718,44010, 341,13110, 365,4539, 091, 610
43, 227, 70035, 990, 68830,457, 34350, 765,13438, 588, 27029, 655, 11124, 827, 618
$76, 20817, 77484, 318108, 936313, 715157,169353, 235173, 642199, 296319, 63811,483
164,280189, 786230,147216, 644217,813149,118116, 620192, 812161, 668187, 978775,072682, 055684, 647871, 937770,110467,457509, 989
$1, 530, 4802, 232, 0813, 552, 8293, 009,055
$62,346 j
i, 552
2, 865, 733
3, 378,189
3, 984, 221
2,108, 8392,131, 5242, 063, 3731, 988, 2321, 932, 9861, 724, 0331, 658, 9201, 526, 2421,432,4061, 338,3965, 760, 0984, 249, 6393, 357,6294, 644, 2363, 221, 8012,178, 9201, 643, 594
$65,920146, 548182, 542203,855222, 908257,671290, 610323, 444348, 708
2,211,4102. 670, 3303, 025, 7946, 249, 2646, 280, 5575, 557,2895, 360,365
$159, 359234,873353,165292, 200
$62,346 $
"~3,~082~552 M
'~2~865,~733 ^O
3, 378,189 hrj
3, 984, 221
2,10S, 8392,197,4442, 209, 9212,170, 7742,136, 8411, 946, 9411,916, 5911,816,8521, 755,8501, 687,1047,971, 5086, 919, 9696, 383,42311,052,8599, 737, 2318,089, 3747, 296,159
3aog
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
NEW YORK—Continued
Income class
$70,000 to $80,000$80,000 to $90,000 .$90,000 to $100,000 : . . .$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000..$750,000 to $1,000,000$1,000,000 to $1,500,000 _.$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2 _. . _ . .
Total
Number ofreturns
583450318766266124758348409
1856311
1, 221, 654
Net income
$43, 552, 61437, 998, 05330,134,10092,178,49645,183, 81827, 531, 07020, 422, 56929, 525,08421, 309, 06924, 076, 652
7, 891,47921, 558, 4968, 207, 792
14, 310,088(2)(2)(2)
29, 723, 313
4, 565,314, 898
Prior yearloss
deductionfrom net
income fornet taxable
income
$84,87124, 602
104,152998,560554, 582247, 973
609,193
714,655
6, 644, 531
Exemption from normal tax
Personalexemption
$1,090,662824, 200558,107
1,340,444437, 840192,350121, 200122, 90071, 00057, 96510,80023, 8007,0005, 000
(2)(?
6,000
2,674, 530,179
Dividends
$20,907,09716, 755,44513,766, 80648,888,14826, 647, 74615,039,10910, 528,41917, 582,33814,898, 83815, 525, 2055,322,078
12,480, 6702,941,1455,889, 215
(3)(2)(2)
27, 214, 014
726, 644,140
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$172,424307,840206, 627413,751316, 011195,33086, 649
184,114342,162325,21896, 26994, 06746, 018
129, 755(2)(2)(2)76,102
11,395,884
Capital netgain from
sale ofassets heldfor morethan two
years
$2, 348, 3222, 561, 3892, 594, 5668, 600,1474, 856, 4874, 506, 2044, 939, 0904, 535, 6715, 950, 6564,115,1642.145,1459, 733, 3795, 248, 2148,450, 966
(2)(2)(2)
6,148, 707
87, 058, 552
Normaltax
$1,146,6441, 099,388
784, 0022, 333, 763
970, 580597,829383,888501, 991249, 606336, 550128, 627131, 82323, 55545, 966
65, 068,121
Surtax
$4, 778, 5984, 693, 9174,133,450
15, 796, 5929, 489, 0006,041,1154, 309, 3997, 081, 8704, 787, 2686, 579, 3961, 992, 2524,145,1031, 002, 0652, 067, 731
(2)(2)(2)
8, 731, 579
119, 026, 550
Tax oncapital net
gain(12H per
cent)
$215,119244-, 897242, 704833,841457, 038424, 240441, 030428, 057536,331387, 203201,107912, 503484, 506792, 279(2)(2)(2)
576, 442
8, 216, 894
Total tax
$6,140,3616,038, 2025,160,156
18, 964,19610, 916, 6187, 063,1845,134,3178,011,9185, 573, 2057, 303,1492,321,9865, 189,4291, 510,1262,905,976
(2)(2)(2)
9,308, 021
192,311,565
N O R T H C A R O L I N A
Under $1,000 l
Under $1,000$1,000 to $2,000 *$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000 . .$3,000 to $4,000 i :
3,43968
10, 31811, 71721,1423,5774,389
$2, 805,16128, 665
15,906, 86816, 314, 59350, 713, 0699,075, 876
14, 687,373
$34, 731
$6,056, 7554,776
28,093, 59511,928, 37068,942,1406,020,530
16,489,650
$337, 0947,577
1,214, 26380, 348
1, 802,489201,118
1,378, 716
$7, 849
12, 2211,287
359
$577
129,026
85, 917
$577
129,026
85, 917
OO
SoHQXJl
3
i
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$3,000 to $4,000$4,000 to $5,000 K -_$4,000 to $5,000$5,000 to $6,000 i$5,000 to $6,000. .$6,000 to $7,000$7,000 to $8,000 -.$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000...$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000.._$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000..$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and over ..Classes grouped 2
Total
4,4471,3083,151
8792275251338027420615916215412734116711211551341612105183615
3
68,191
15,456, 6725, 832,03714,186,411
476,1335, 079,8664, 861,9443, 836, 2673, 229, 7962, 598,9582,156,9441, 829,2932,019, 8592,072, 8571, 838, 3875,925,8503, 707,0513, 061, 0703,976, 5652, 284,4341, 814,0411,040,441878,446850,934479, 508
2, 111, 562518, 513
1, 332, 706(2)
1, 673, 503
(2)
1, 976, 965
206, 638, 618
92,966
5,742
1,0722,11014,254
36415, 57817,18911, 38127,06221, 72137, 5472,271
49, 865
41, 820
50, 347
426,020
11,131,9804, 855,4148,976,009237,390
2, 379,0361,904, 7501, 281, 616944,100677, 594507, 260412, 500378, 300358,063309, 500808, 500412, 350247, 300268,113112, 60064, 65026,93730, 60012, 20012, 20039, 2504,0009,200
(2)6,600
(2)
7,200
173,951, 028
552, 6791,905, 880505, 321328, 313421, 697724,388674, 799748,059535, 376544, 369386, 515619, 580628, 559486,237
2, 077, 5181, 384,2871, 314,0761, 240,245931,011
1,132, 867489,992557,153639, 490311,613
1, 572, 209432,913
1, 215, 262(2)
1, 079, 632
(2)
1, 622, 072
30,083, 717
6,075
6,95417,4844,0319,64810, 7543,7473,0984,7332,7329,2211,8574,1369,79515,1939,24567, 8354,6044,1617,115
65210, 094
8384,250
4,327
244, 295
$37, 34673, 77844,19941,43511,3122,6921,156
71, 52260, 896(2)370, 572
(2)
117 021
141, 625
69,04772, 93666, 23862, 08457,18250, 93745,17351, 09150, 82249, 861152, 329100, 70279, 384128,03567, 24333, 88524, 73516, 57114, 7138,460
46, 2891,419
12, 676
26,900
I
508,178
1, 223, 086 1, 762, 878
!
$2,670 i5,6427 0737,1107,5418,16211,37514, 36314, 80574,15877, 39592, 787177, 263138, 662141,16098,498100, 252119, 57676, 711
394, 396105, 513346,441(2)401, 805
(2)
466, 732
2, 890, 090
$3,1276,9174,1443,8841,060252108
6,7055,709(2)34, 742
(2)
„_
47, 641
117,021
141, 625
69,04775, 60671,88069,15764, 29258,47853,33562,46665,18564, 666226,487178,097172,171308,425212, 822179,189127,117117, 883134, 54185, 279440, 685113,637364, 826(2)463,447
(Y)
514. 373
114, 289 4, 767, 257
oUl
joog
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
NORTH DAKOTA
00
o
Income class
U n d e r $1,000 J
U n d e r $1,000 . •$1,000 to $2,000 !$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i_$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
Number ofreturns
1,06815
2,6704,1155,2201,339
8641,191
138871
9178114624625222114141031
7712
$60,000 to $70,000 I$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 f
Net income
$663, 7567,406
4, 298, 0165, 617,100
12, 539, 3163, 411, 9222,884,2724,122, 780
613,1223, 971,657
48, 900982, 357738, 719463,189389, 067235, 721230, 248240, 243175, 779186, 828146, 292542, 521154, 091189, 597(2)(2)
Prior yearloss
deductionfrom net
income fornet taxable
income
$3,432
5,348
6,795
Exemption from normal tax
Personalexemption
$2,201,400
7, 633,8964,130, 265
16, 823, 5202, 383, 6413,334,8003, 067, 849
458,4602,446,424
31,400455,800306,600164,300114,70053,80052,30050, 70026,00035, 90021, 00068, 20016,80020,400
(2)(2)
Dividends
$39,6901,829
127, 05625, 205
162, 31852, 688
190,24851, 526
240,150146,17431,34153,46776,41562, 26551,04844,29756, 75439,84358, 28453, 90026,643
239,85531, 71221, 805
(2)(2)
Interest onGovern-
mentobligationsnot wholly-
exemptfrom tax
$60
1,398663168822
6,660
5,316
143201438224
120236365
1,509
Capital netgain from
sale ofassets held
for morethan two
years
_ _
Normaltax
$166
44,607
29,848
30,120
41,629
14,36110,9608,7268,3906,2474,9807,0334,1594,6304,894
10,6955,5038,004
(2)(2)
Surtax
$418674826645801
1,073946
1,2641,2386,7783,1865,794
(2)(2)
Tax oncapital net
gain(12M Per
cent)
Total tax
$166
44,607
29,848
30,120
41,629
14,36111,3789,4009,2166,8925, 7818,1065,1055,8946,132
17,4738,689
13, 798(2)(2)
iO
g
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$200,000 to $250,000..--_$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000_..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped 2
Total.. 18, 054
121, 097
42,973, 8 15, 575
4,200
43, 902, 355
103, 808
1, 988, 321 18, 323 245, 834 30,454
OHIO
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
7,693
276, 288
Under $1,000 iUnder $1,000$1,000 to $2,000 i$1,000 to $2,000 _.$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000!--$4,000 to $5,000$5,000 to $6,000 i___$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
16, 036652
51, 84391, 769124, 70144, 93319, 35644, 6294,563
30, 156507
7,2775, 4323,9762,7672,1491,5441,3741, 016903798
2, 3791,318792863487293144
$11, 273, 624355,160
79, 530, 718138, 326, 705298, 981, 855114, 383, 91264,446, 510154, 507, 46519, 970, 686134, 939, 0512,787,211
39, 991, 70635,115,29929, 696, 33223, 458, 38220,391,21816,170, 76715, 798, 44112, 691, 99212,186, 02911,562,91340, 854,44829, 336, 28421,631,18029, 673, 73621. 701. 73415, 956; 2699, 346, 257
$33, 484
83, 033
309, 372
52, 0122,691
41, 84157, 76418,00650, 22237,17918, 35726,01120, 59758, 266124, 9.93166,51149, 360179, 91283, 29381, 549
$27, 658, 29538, 841
132, 960, 58391, 880, 902
381, 700, 70174, 397, 59469, 477, 537110, 291, 49816,124, 77881,062,369
939, 96017, 362, 63412, 469, 2149, 066, 6706, 289, 6724, 850, 2963, 455,1052, 948, 0212,186, 3681, 982, 0641, 725, 0005,082, 3922, 736, 0001, 590, 4151, 770,151956,137565, 441293,100
$1, 057,14254, 278
3, 548, 933928, 558
5, 737, 7622,121, 8106, 872, 8773,800,5117,156, 2955, 691, 3622, 452, 0422, 886, 8095, 432, 3455, 468, 4055,176, 7024, 535, 7084, 359, 8654, 800, 6453, 808, 6713, 589, 6933, 690, 53414, 924, 04412, 231, 9129, 772,93113, 516,17811,178,9748, 479, 6556,185,462
$41, 586
138, 91426, 683152, 21324, 435189, 762102, 928222, 275115,86149, 33251, 52884, 60489, 47757, 57673, 51032, 45029,12166,87535, 56254, 922216, 432198,170136,143155, 75664, 91654,17441,173
$514, 524723, 063615, 254259, 517
$9, 377
1, 389, 474
1,134, 496
1, 207, 353
1, 443, 676
601,115563, 982549, 637479, 477460, 774378, 577382, 449312,814318, 539307, 303
1, 081, 541774, 056594, 707783, 598524, 748388, 324204, 979
$19, 14343, 83751,61256, 92757, 21471, 72872, 61783, 92595, 198
503, 373616, 885665, 294
1, 291. 6451, 319', 9781, 225,499908, 963
_-_-__•
$46, 44569, 27660, 96724,956
$9, 377
1, 389, 474
1,134, 496
1, 207, 353
1, 443, 676
601,115583,125593, 474531 089517,701435, 791454,177385, 431402, 464402, 501
1,584,9141, 390, 9411, 260, 0012,121, 6881, 914, 0021, 674, 7901,138, 898
Ul
Io
o
oo
OO
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
OHIO—Continued00to
Income class
$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000....$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000 .$1,500,000 to $2,000,000-$2,000,000 to $3,000,000-$3,000,000 to $4,000,000-$4,000,000 to $5,000,000-$5,000,000 and over
Total-
Number ofreturns Net income
$6, 722,1925,117,0843, 706, 0059,896,5307, 769,1501,521,6202, 797, 0782,965, 2681, 797, 4832, 895, 5504, 634, 2092, 808, 514
Prior yearloss
deductionfrom not
income fornet taxable
income
$83, 361
Exemption from normal tax
Personalexemption
$154,200108,90063,400
146, 00075, 60013,00017, 00014, 2005,8003,0007,2004,400
463,017 1,457,696,567 1,577,814 11,062,474,438 194,734,135 2,726,404
Dividends
$4, 326, 8593, 213, 6592, 265, 2266, 359, 6666, 029, 3921, 244, 8672, 014, 8892, 255, 4221, 052, 6162, 850, 0853,659,311
2,040
Interest on Capital netGovern- gain from
ment I sale ofobligations assets heldnot wholly for more
exempt than twofrom tax years
$24,37313,25711,69786,11840, 6753,762
19,0073
1,88412,9685,682
$638, 271306.142283, 723
1,463.3941, 303, 373
62, 761108, 932
50, 267473, 518223, 847460, 370
1, 291, 764
Normaltax
$119,87398, 23667, 763181, 63797, 70116, 33545, 06046, 63418, 15317, 62859, 94490, 378
78, 720 14, 750, 938
Surtax
$702, 903628.916533,789
1.610.0931,526,476
394, 885790, 571897,105420, 626892, 990
1, 456, 291531, 924
17, 470, 407
Tax oncapital net
gain(12H Per
cent)
$63, 971B9, 76227, 338
141, 495125, 486
5,88410,2124,712
44, 78120, 98543,159
121,103
840, 532
Total tax
$886, 747756, 914628, 890
1,933, 2251, 749, 663
417,104846, 443948, 451483, 560931, 603
1,559,394743, 405
mHI—H
o
38g
33, 061, 877
O K L A H O M A
Under $1,000 1Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000
3,79946
9,7609,790
17,8636,6493,3907,285
$2,473,551 l $1,50032,473 ''
1(5,100,662 ' . . _ .15,021,187 !__. _ . . _43,213,166 ! 102,30916,951,35311,225,05825,293,381
$8,071,752
26, 671, 8219, 804,098
54,993, 98811,728,31912,399,02018, 987,157
$38,804
277,00567, 712
509,714140, 694447, 826203,324
$4 2481,052
7,4798,9615, 395
$715
154,180
150,028
183,252
$715
154,180
150,028
183, 252
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$4,000 to $5,000 J$4,000 to $5,000$5,000 to $6,000 i .$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,0C0$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000-___$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000-$1,500,000 to $2,000,000-$2,000,000 to $3,000,000_$3,000,000 to $4,000,000.$4,000,000 to $5,000,000_$5,000,000 and overClasses grouped 2
Total.
5064,411
291,6721,135
809572433315284238233114375196104
92271812445
1042111
70,189
2,185,89819,586,274
156,5339,157,0557,355,0156,052,4024, 839, 9434,104,1703,322,2093,270, 2882,967,9103,141, 8511,654,3076,442,0264,378, 2352,837, 7603,153,3271,183,398
973,161784,878311,040344, 783473,345
1,113,675637,888447,031(2)
1,107,944
221,293,177
8,049
4,94452,09729,93624,32216,4562,262
22,09042, 625
3,81979,087
115,18823,07480,8418,093
68,192
684, 884
1,922,95212,454,301
76, 3004,172,1172,741,7942,000,8201,386,1081,052,360
717, 704653,510511, 825559,194269,800839, 200416, 500223,463213,40064,17137, 70529, 20010,4007,60011,00025,2003,8003,200
(2)
C01, 720418, 916131,705309, cOO
5,044,796600,386706, 246510,590548,400517,401639,701497,410327,889
1, 207, 568917, 564920,069878,067153,581364,400136,358104,041265,846299,691341, 631112, 343268, 356(2)
7,600
173,067,379
584,679
19,094,033
3,52224, 7C0
6,2621,18610,35010,3183,564761
19,25382, 2841,57133,4192,094
88, 58729, 58511,300
1,0371,138
975
742
2,4574,355
- ( - « ) • - —
( 2 )
$33,170138, 542110,360233,03745,498106, 585268, 252212,298534, 880204, 782(2)
533,3846,407
373,062 2,420, 788
199,622
143,207130,687122,119110,125107, 70090, 77198,01387,30397,29654,382227,169160, 757103,659111,76346,94428, 54318,4358,5865,006837
32,10322
3,270
!, 476,494
$4,1838,92410,82111,31811,80714, 78216, 60321,11513, 56077, 75789, 34585, 341
134,41064,17564,94346,94630, 65025, 77645,005152, 9807,167
66, 531(2)
167,159
1,171,2
$3,11012,98838,35423,1865,63211,31326,51320,55450,64819,832(2)
50,004
262,134
199,622
143,207134,870131,043120,946119,018102,578112, 795103,906118,41167,942304,926250,102189,000249, 283124,107131,84088,56744,86842,09572,355205,63757, 83786,363(2)
220,433
3, 909,926
Ii i
o
oo
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayer.
OOCO
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
OREGON
oo
Income class
Under $1,0001Under $1,000$1,000 to $2,000 i._.$1,000 to $2,000$2,000 to $3,000 i. _..$2,000 to $3,000.--.-$3,000 to $4,000 i...$3,000 to $4,000$4,000 to $5,000 i...$4,000 to $5,000$5,000 to $6,000 1...$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000.__.$11,000 to $12,000....$12,000 to $13,000. ..$13,000 to $14,000....$14,000 to $15,000....$15,000 to $20,000....$20,000 to $25,000. ..$25,000 to $30,000....$30,000 to $40,000....$40,000 to $50,000....$50,000 to $60,000....$60,000 to $70,000.._.$70,000 to $80,000.._.$80,000 to $90,000....$90,000 to $100,000...$100,000 to $150,000..
Number ofreturns
4,31591
9,59314,43716,1587,7302,0477,104339
3,2479
1,069710470334267197155100807123613066724313124567
Net income
$2,940, 95041,417
15, 316, 20421,676,88638, 660, 22019, 453, 6196, 718, 306
24, 404, 2541,508,92614,433,120
47,9915, 881, 7794, 591, 9673, 513,6232, 820, 9982, 526, 8662,063, 8551, 772, 4701,249,8561,089,4111, 027, 3954,066, 6512,877,1971,818,9682, 543,9901, 963,237712, 437775,051304, 392420,014562, 712838,003
Prior yearloss
deductionfrom net
income fornet taxable
income
$13,1992,86612, 68260,2751,044
10, 99019, 59214,11912,06212, 3661,84952,94518,71883, 55831,970
Exemption from normal tax
Personalexemption
$6,906,20312,416
26, 039, 03414,508,02048,152, 20512,721,5107, 365, 27617,660,7841, 206,3968, 803,698
20,0002, 584,5921, 666, 3221,125,100798,079626, 600445, 414355, 500214,300192, 800165, 500519, 900280,900144, 200151,23797,30021, 20023, 0007,8006,40012,00013,400
Dividends
$95, 64913,417184,22589, 651488, 210213,580297, 606299, 756564,096318, 00235, 623199,019384, 385366, 769331, 883308, 925308,889280, 058207,627236, 005183, 941843,945807, 812540,139887, 624691,455573,071169, 976202,309237,022192, 697411,209
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$12,436
24, 3487,088
37,1236,266778
8,57595, 78424, 246
1,63215,1207,1072,6943,5021,6723,5323,0604,216
1810,14312, 09817, 4445,975
65, 0762,14817, 790
Capital netgain from
sale ofassets heldfor morethan two
years
3,524
1,817
$45, 961162,145
11, 843
11, 23553,14483, 242
189, 643
Normaltax
$545
213,763
197,706
201,299
158,744
94,22581, 73871, 62169, 00966, 97057, 53151, 45438,34033, 57431,966133,46992, 45057, 60378, 64354,1788,857
32, 4444,8896,80016, 54113,381
Surtax
$2, 5055,1596,1076,8977,2247,9317,0537,332
49,74259, 56954, 512114,837116, 47757, 56679,13734, 85347,88765, 917118,643
Tax oncapital net
gain(12H Per
cent)
$4, 64215, 3011,110
1,0534,9827,78318, 403
Total tax
$545
"2137763
197, 706
~20i,"299
"158," 744
$94, 22584, 24376, 78075,11673,86764, 75559,38545,39340, 90640, 374183,211152,019112,115198,122185, 95667,533111,58140, 79559,66990, 241150,427
WH
3w
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000..$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000-$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2
Total ._
24
69,123
341, 644889,604
""
__ _.
::::::
189, 854, 013
30,511
378, 746
2,0004,800
-
152, 853, 886
59, 01432, 213
11, 055, 802
2,939
398,151
212, 530832, 250
1, 601, 993
2,382758
1, 870,880
7,327688
865, 771
19, 92581, 954
155,153
29, 63483, 400
2, 891, 804
PENNSYLVANIA
Under $1,000 1Under $1,000 .$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i.$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 1$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
23, 7272,12482,467153, 364189, 55365, 39541,01169,8176,186
45, 595
12, 7729,4196,6874,8453,8032,9202,3271,9921,6181,4794, 5172,4581.6421 800891614
$17, 566,4791,116,603
127,441,943217, 826, 667459,192,274166,691, 388136, 762,688240,429,79327,408,052203,621,909
70,241,66960,966,69149, 934, 74841,117,28836, 064,02930, 665, 34626, 728,83324,872,29521,806,00221,417,19077,828, 53754, 758,00844. 908. 29161,958i 93739,834,05333, 508,059
$10, 95467,90881,80192, 71264, 553104,66069, 72870, 57182,85774,517394,072287, 620267. 754338, 793229,22182,847
$36,989,211* 40,192
216, 098, 503153, 577,493600,839,490113,158,494152, 944,440174,793,03523,018, 202121, 670, 753
30, 079, 94121, 755, 52615.231, 73010,859,0578, 506, 7436,453,0315,134, 9174, 353, 7873,492,6853,197, 3899, 529, 3905,136, 7863.411.1053, 638'. 4571,800,0201,191, 594
$2,157, 550340,766
4,145, 5092, 714, 0167, 773, 3795, 574,2219, 764,1439,989, 7857, 927,91713,859, 054
4,818, 6467,034,0616, 977, 2906, 731,1546, 667, 5066, 654,0365, 829.0995.710,3125,045,4765,454, 426
21, 385,48116,957,94015. 389. 22323,416, 90117, 385, 50315,177,896
$297,8226,317
230,24664,35222, 57851, 529393,267283, 6295,103
760, 390
124,679110,04497,863124,66489, 73898, 65573,95266, 38462, 27181, 558357, 594160,598200. 568202; 934325, 508147,956
$1,204, 3391,455, 5871,842, 550
$21,759
860,409
1,449, 576
1, 750, C56
2,011,937
1, 084, 5691, 040, 839992,484914,156871,075790,442722, 322698,557628, 777624, 774
2, 394, 5361, 749, 5251,447,7611,901, 2531,135,292913,807
$33,88574,90490,38399,858110,205121, 708140,945150,677176. 934962, 370
1,152,8621,375, 7372, 687, 3262,412,4902, 562,943
$121,440147,410198,101
$21, 759
860,409
1,449, 576
1,750, 056
2,011,937
1,084, 5691, 074, 7241,067, 3881,004, 539970,933900, 647844,030839, 502779,454801,708
3, 356,9062,902.3872, 823,4984, 710,0193, 695,1923, 674,851
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
UlHI—I
oGO
3oog
00
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
PENNSYLVANIA-Continuedooc
Income class
$60,000 to $70,000$70,000 to $80,000$80 000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000....$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3 000 000 to $4 000 000$4 000 000 to $5 000 000$5,000,000 and overClasses grouped 2
Total
Number ofreturns
4072241641312779260183813156721
740,478
1
Net income
$26, 288. 56216, 741,61613,878,30012,399,49633,483,11715, 616, 55213,417,4864, 792, 947
13,149,8385, 696, 5689, 042.4605,126,5128,484,012
(2)(2)
5, 966, 233
2,478,751,471
Prior yearloss
deductionfrom net
income fornet taxable
income
$115,224101,684170,697
37,142
2, 745,315
Exemption from normal tax
Personalexemption
$795,400418,260310,450252,306521,171170, 700100,20032,40048,00018,40024,6009,600
10,800(2)(2)
7,800
1,729,622,058
Dividends
$10,951,5317,504,3166,354,0546,350,247
17,877,1036, 632, 5265, 743,0123,854, 6098,174,9673, 723,4254, 707, 0516, 311, 7583, 226,133
(2)(2)
6,452.488
332, 744, 510
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$75,511101,86748,30574, 629
197,296136,24463, 27430. 71086,49442,44035, 91928, 97612,864
5, 374, 728
Capital netgain from
sale ofassets heldfor morethan two
years
$2,303,0151,540,2971, 314, 6991,229,2594,343, 6522, 567,1643, 573, 695
895,8503,583,9751,055,8962,896,0321,184, 2575, 227, 700
(2)(2)
1,851,178
38,069,145
Normaltax
$690, 773426,704343,962302, 514693,092378,916263,16062,027
170,08675, 527
106, 22113, 92114,009(2)(2)
4,902
27, 549, 720
Surtax
$2,340,4841,747,3761,647, 6601, 695, 3385, 551, 6843,086,4442, 530, 7791,084, 3162,833, 2481,480, 2272,018,1531, 347,8431, 075,419
(2)(2)
1,477, 954
42,070,152
Tax oncapital net
gain(12M per
cent)
$223,336151,868126,488114, 685413,412245, 628337,33383,986
337,90998, 990
271, 504111,023490,097
(2)
173,548
3,646, 758
Total tax
$3,254, 5932,325,9482,118,1102,112,5376,658,1883, 710, 9883,131,2721,230,3293,341,2431, 654, 7442, 395,8781,472, 7871, 579, 525
(2)(2)
1,656,404
73,266, 630
R H O D E I S L A N D
Under $1 0001Under $1 000$1,000 to $2,000 *$1 000 to $2 000$2,000 to $3,000 i$2,000 to $3,000
$1, 932144
7,93118, 72713, 0246,414
$1, 368, 86769, 305
12, 239, 03925,633, 75031,445, 32416, 207, 983
$2,960, 747
19, 936, 37918, 575,214 •39,126, 71410,756,641
$210,2567,695
849, 781461,983
1, 374,895864,139
$308
364
J>, 6241,543
$1, 838
200, 658
135,437
$1,838
200, 658
135,437
IIQUl
O
og
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$3,000 to $4,0001.$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000
,v. $5,000 to $6,000 i^ $5,000 to $6,000£ $6,000 to $7,000M $7,000 to $8,000... _I $8,000 to $9,000b $9,000 to $10,000oi $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
CO $15,000 to $20,000$20,000 to $25,000 _.$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000 ..$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped 2
Total
30810568692070
8896234693643322221711591331224002511321599741352220152611413
7, 732, 63621,208, 3002, 990,81022,456,166
381, 9244, 913, 3094, 048, 2553, 510, 2323, 082,2413,158, 7782, 319, 2401, 971,6251, 983,107], 806, 6041, 760,8136, 900, 2915, 565, 7613, 598, 7195,460,4174,325, 7722, 242,8182, 276,1001, 632, 2291, 696, 0831,416,1393,171,1081,839,444871, 042(2)
1, 036, 091
$58,870
4,981
9,61110, 292
2,429, 280
>, 965 214, 749,602 83, 754
7, 974,30014, 076,1432,103, 76412, 755, 958
153,4962, 048, 5001,375, 7001, 027, 066789, 950695,138435,565350, 366332,100261, 000264, 572754, 675503,997277, 200291, 503174, 79863, 98774, 60038, 50032,60030, 00048, 00014,2007,800
(2)5,800
3,000
138, 319, 973
1,131,1331, 754,1331,315, 9741, 510, 547355,136464,452630, 904679, 995700, 342685,108623, 922581,436540, 111473,423559, 989
2, 235, 9562, 270, 7601, 379,2642, 560, 2992, 403, 9631, 272, 709959,368
1, 087, 5331,179, 085860,803
2, 310,8771,228,311442, 757(2)849,802
2,314,339
39,131,180
15,291
5,985605
4,8787,8344,499
5274,4395,1162,34711,3512,8004,337
38, 97425,0604,748
30, 02416, 2964,3889,9137,1122,36110, 24123,8346,938
364
24,165
282, 266
$92,86865, 064277, 764129, 51349,18156, 35810, 638101,41127,127196, 340(2)60,901
17, 558
1, 084, 723
164,369
"246," 919"
72, 79067, 71165,31564, 92574,43954, 86149, 97252, 70251, 74446,157174,003144,600107, 560139,39797,17437, 78862,40029,19426, 75628, 57759, 02632,85913, 985(2)9,733
13, 874
2, 326, 763
$2,3605,2176,7668,7038,3839,03111, 24812,62214,45985,993116,534110,067239, 560277,356160, 507214,158187,848222, 749220,622612,914405,444177,283(2)300,355
816,901
4, 227, 080
$8, 7076,099
25,88014, 7614,6115,283
9979,5082,544
18,407(2)
5,710
1,739
104, 246
164, 369
246,919
72, 79070, 07170, 53271,69183,14263, 24459,00363,95064,36660,616259,996261,134217, 627387,664380,629224,175291,319221,653254, 788250,196681,448440,847209,675
315,798 M
832, 514
6,658,089
IflH
h1oCO
oog
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers
OO
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
SOUTH CAROLINA0000
Income class
Under $1,0001Under $l,000_.$1,000 to $2,000 i....$1,000 to $2,000$2,000 to $3,000 1-...$2,000 to $3,000$3,000 to $4,0001--..$3,000 to $4,000$4,000 to $5,000 i . . . .$4,000 to $5,000$5,000 to $6,000 ' - - - .$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,C00____$12,000 to $13,000....$13,000 to $14,000—.$14,000 to $15,000—.$15,000 to $20,000....$20,000 to $25,000—.$25,000 to $30,000....$30,000 to $40,000....$40,000 to $50,000—$50,000 to $60,000—$60,000 to $70,000....$70,000 to $80,000....$80,000 to $90,000—$90,000 to $100,000...$100,000 to $150,000..$150,000 to $200,000..
Number ofreturns
1,68683
3,7195,4837,1011,9211,9081,974
5371,547
I53743127319711611665675348
14081434523835135
Net income
$1,149,28247,132
5,738,4047, 701,810
17,282,5584,881,4456,384,1486,818,0792,346, 7096,933,096
5,3332, 945,9972, 785,5352,0*3, 7751,674,5411,099,1791,212,061
746,146836, 068714,761693,129
2,406,4371,805,1881,166,0271,488, 5131,036,976
441,488194,822381, 026(2)280,459
Prior yearloss
deductionfrom net
income fornet taxable
income
$17,115
14, 555
"22," 765"
110,314
5,3331,3234,0325,575
11,2533,04911,5981,14410,438
22,85315,0813,9227,659
Exemption from normal tax
Personalexemption
$2,906,5383,709
10,130,5285,494,562
22, 844,2853, 230,3787,107,8555,134,8842,112, 7024,331.993
3,2001, 332, 9001, 057,900
678,755485,100268, 267268,100163,600157,400131,700103,200317,050177, 70083,41794,10052,60020,0005,800
14,200(2)
3,2008,800
Dividends
$118,5473,614
206.07870,651239,607148.079326,689150,773494,655270,728
896213, 766426,232318,879308, 736231,803267,293151,072264,200179,134?59,331799, 730645,052499,881472,153465,44698,909
130,390(2)31,550
130,724
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$214654
2,00745,0948,279
9531,6637,1632,574
854
25499657
5,53113
1,488956702
Capital netgain from
sale ofassets heldfor morethan two
years
$6,907152,67550,433
677106,724(2)
152,180300,305
Normaltax
$1,176
64,754
44,946
~46,"633"
"67," 933'
45,00542, 39336,962
25,16629,98519,13419,49218,33017,40669,38650,02335,38149,21921,27815,5846,4757,582(2)5,3546,918
Surtax
Tax oncapital net
gain(12^ per
cent)
$1,5063,0143,6442,9654,2123,3024,6884,8475,671
29,12137,72534,70161, 59555,29831,80919, 84031,498
(2)15,68237,115
$64715,2985,648
6411, 746(2)15,79430,954
Total tax
$1,176
~64,~754
44,940
"467631
45,00543,89939,97P>37.63028,13134,19722,43624,18023,17723,07798, 50787,74870,082
111,46191,87453,04126, 37950,826
(2)36.83074,987
o
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,00^ to $500,000$500,000 to $750,000$750,000 to $1,000,000-..$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000.$3,000,000 to $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped 2
Total..
()1,716,822
28, 225
1,486,240
87,031,355 I 273,898
2,400
11,600
()110,295
201,487
68,738,423 8,301,298
()1,621,725
1,063
80,389
3,240,912
533 8,108
2,952
3,632,538 I 783,386
SOUTH DAKOTA
24,969
421,310
()153,757
116,711
350,619
()162,398
144,632
1, 555,315
Under $l,000i , ..Under $1,000$1,000 to $2,000 i ...$1,000 t.o $2,000 .$2,000 to $3,000 i .$2,000 to $3,000 . .$3,000 to $4,000 i_ ...$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i$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
1.997 1 $1,410,52022 j 9,490
3, 760 ! 5, 921,4435,157 1 6,891,5025.335 ! 12,834,5831.520 ! 3,938,937915 ! 3,087,045
J, 594 1 5,476,231197 | 872,109645 2,863,71014 j 76,828
251 1 1,369,474155 j 1,004,12484 626,86867 567,18944 413,89025 260,83236 | 415,36615 ! 187,77519 256,34914 203,71033 559,46112 j 270,8496 | 163,7406 I 208,7383 ! (2)!
1 i (»)
$25,369
68, 971
966
2,7624,734
11,54820,421
$3. 466, 4512,235
10, 750,1765, 226, 26216,564,1872,973,5253,432, 8214,312,995870, 690
1,882, 69538, 900615,100390, 800197, 500143,40096,80059,30080,80032,83748,40033,200(59, 70027, 20012,80012,800(2)
(V)
$45, 064
89,121] 3, 045178,68053,884165,52967, 612101, 016101, 98650, 02481,40498,13670, 27982, 55263,10373, 202118,72328, 48481, 25033, 720113, 74244, 47080,20590, 366(2)
(2)
$666
2,348
1,6761,809318
1,460
102313
9,4511,2191,122204
4, 5194,41542948
3,9672, 27844621
(2)
(2)
$218
50, 499
27, 699
32, 930
26, 096
20, 45716,77312, 22614, 04210, 2506,3529,5715,8775,8956,92917,9429,4883,5594,142(2)
! (»)
$559970
1,2221,101918
1,9111,0871,7771,7016,5085, 5445,0699,573
(2)
(2)
$218
50, 499
27,699
32,930
26,096
20,45717,33213,19615, 26411,3517,27011,4826,9647,6728,63024,45015, 0328,62813,715(2)
(2)* Nontaxable. Specific exemptions exceed net income. .1 Classes grouped to conceal net income and identity of taxpayers.
[
H
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Oog
00CD
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
SOUTH DAKOTA—ContinuedCO
o
Income class
$70,000 to $80,000$80,000 to $90 000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500 000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2 000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2__-
Total
Number ofreturns Net income
1 (2)
1
Prior yearloss
deductionfrom net
income fornet taxable
income
21, 928
$280,098
50,170, 861 $134,771
Exemption from normal tax
Personalexemption
(2)
$9,600
51,351,174
Dividends
(2)
$176, 668
2,102, 265
Interest onGovern-
mentobligationsnot wholly-
exemptfrom tax
(2)
$17
36,828
Capital netgain from
sale ofassets held
for morethan two
years
Normaltax
(*)
$5,429
286, 374
Surtax
$25,998
63,938
•
Tax oncapital net
gain(12^ per
cent)
Total tax
(2)
__1
$31,427
350,312
xnH.O03
Oo
TENNESSEE
Under $1,0001.Under $1,000..$1,000 to $2,000$1,000 to $2,000$2,000 to $3,000$2,000 to $3,000$3,000 to $4,000
2,975327
10, 2389,24217, 7575,2273,231
$2,124,446203,268
16,373,99113,121,47742, 765, 60913, 536,00010,818,728
$48,65420,399
$5,201,61522,173
29,002,9009,007,11954,955,3138,994,85611,387,324
$253, 56631,462511,366133,009920, 730225,429
1,264,487
$28, 6341,074
40,4421,781
59,8601,925
33,817
$4,656
"119,499"
129,859"
$4,656
"119,499
~I29,~859
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$3 000 to $4,000$4 000 to $5,000 1 . - -$4,000 to $5,000$5 000 to $6,000 i -. - -.$5 000 to $6 000$6 000 to $7,000 _..$7 000 to $8,000$8,000 to $9,000$9 000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000...$70,000 to $80,000....$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000.$250 000 to $300,000$300 000 to $400,000
7,092656
6, 26082
1,3111,018689500395258228181154127423244148154843912455753
$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 i ... .$4,000,000 to $5,000,000..$5 000 000 and over
Total . . . 69,081
24, 777,0092,9J5,23928, 232,679
449,8997,197,9876, 597,9355,140, 6264, 241,3803, 756,3532, 708,8612, 621,4202, 258,2572,079,8051,839, 2987,341,7115,406,4654, 049, 9275, 294,3343,722,4272,103, 529752, 738295,015424, 641465, 216846,272942, 665628, 741
226, 033, 948
88,534
1,1662, 6281,7103,3578,4624,7198,2223,45114,09535,23458,66220, 53780,84540,371
17,507,2882,398,15817,164,338
207,8003,144,1752,439,6751, 567, 7971,133, 790917,000582,000532,400398, 284366,300279, 700943, 625534, 579335,800333,550177, 60079,11421,2007,8008,80010, 60018,0507,4004,600
511, 265833,433987, 799325,901441,407831, 276837,047712,174637,804578,450573, 228508,399458,132539,992
2,185,0181,627, 2201,344,8271,782,0641,618,974853,438366, 637184,260267, 638228,342302,208492,873217,445
441,046 169, 692, 723 23, 587, 300
7,044
60, 7457,4872,82813,3848,3917,0736,9207,4212,6972,131575
8,83617,30818, 2296,6305,9212,683836767
4,2653,703
5,082
2,720
371, 209
$65,34356,323120,07245,31683,9363,675
22,152268, 536221, 580
886, 933
204,835
304, 043
109,376110,14998, 64693,14791,46667,92368,85662, 71760,82449, 773211,319165, 935121, 542171,092103, 62159,36619, 5342,17710, 71814, 78428, 35311, 57610, 584
$3, 6937,5289,28510,3399,62611,82812, 72514,24714,69990,452112,472122,442232,615231,958165,02268, 57219,08058,49972,271159,155168,67996,458
2, 506, 370 1, 691,645
$6, 5595,24313,0074,7427,870344
2,07725,17520,773
85,790
204,835
304,043
109,376113,842106.174102,432101,80577, 54980,68475,44275,07164,472
301, 771278,407243,984410, 266340,822237,39592,84829,12769,56187,055189,585205,430127,815
4, 283,805
H\>H
wc
oo
1 Nontaxable. Specific exemptions exceed net inceome.2 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
TEXASto
Income class
Under $1,000 iUnder $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i . . .$2,000 to $3.000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000 .. .$5,000 to $6,000 i$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000 ____$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000.$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000.
Number ofreturns
10, 03624
24, 74132, 00945, 95019, 6099, 514
26, 3131,815
15, 55140
4,8562, 6601,647970801630475380318234846423231261127883928218243
Net income
3,774,11616, 281
38, 279, 11146, 709, 709111,467,88550,411,50031, 710, 24891, 085, 7657, 944,107
09, 581, 862218, 244
26, 642, 75617,112, 52612, 291, 5718, 225, 5867, 590, 0126, 600, 4705, 448, 6564, 746, 5814, 296, 8383, 398, 93214, 487,4329, 342, 5106, 301, 3328, 886, 5435, 635, 6424, 778,8722, 485, 6072,107, 2461,800, 008744, 735
2,887, 382563,189
Prior yearloss
deductionfrom net
income fornet taxable
income
Exemption from normal tax
Personalexemption
104, 502
186, 573
207,215"
155, 599
61,694"17, 20194,66373, 65988, 286135,871102, 788124, 01892,415101, 29934, 576269,832257,135110, 298287, 204163, 299139, 383
75,003
67, 277,89832, 629,168142, 659,15035, 346,40535,418,48762, 68G; 2677, 206,10041,583,983
81,9239, 687,3844,845,6212,690,2771, 507,3821, 223,567910,300656,900525, 700463,600322,900
1,156,050587,250317, 967354, 500173,100111, 20047,40040,40024,40011,00028,8003,000
Dividends
$178, 52514, 646
999, 860288, 582
1, 304, 696614, 490
1, 404, 5532, 535, 8071, 301, 2042, 279, 313
159, 8251, 512, 4381,861, 7501, 625, 3671, 313, 0871, 214,6291,145, 467970, 652
1,112, 5151, 013, 335704, 248
3, 622, 7363,422, 0602, 241, 0572, 636, 0191, 917, 7052, 243, 385735,183759, 717
1, 058, 796250, 255
1,165, 712493, 534
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$4, 024
20, 6734,7976,1102,8205,192
20, 517
29, 586
Capital netgain from
sale ofassets held
for morethan two
years
29, 59216, 97024, 78421, 02321, 34515, 5713,31313, 7425,0617,912 I62,354 I23,93537, 03834,60426, 90914, 7166,31014, 5126,4685,09234,10017,446
Normaltax
$54
~416~646
"436," 134
777, 545
763, 513
$293, 379215, 336420, 645160, 741156,150318, 348326, 709513, 319
478, 881358, 354305, 452221, 342218,490200,060176, 059142, 622135, 901116, 571495,116319, 028222,133302, 927199, 953130, 27185, 76661, 67929, 5068,58774, 7334,878
Surtax
$8,91118,10517,97920,48022, 62124, 71126, 085
28,040172, 544184, 744191, 825358,808338,136331,185223, 490215,824189, 470
37, 995460, 285146,131
Tax oncapital net
gain(12M per
cent)
$31,33223, 28441, 73616,10416,18328, 35530, 76549, 347
Total tax
$54
416,646
436,134 3O
777,545 &
763,513 2
478, 881367, 265323, 557239, 321238,970222,681200, 770168, 707164,883144, 611667, 660503, 772413,958693, 067561, 373503,192325, 360293,686247, 33177, 347584, 365151,009
O
og
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$200,000 to $250,000.._ ._$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000 .$3,000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2
Total
371
200, 683
693,402(2)(2)
2, 228, 244
613,494,900 2,910, 533
8,200(2)(2)
250, 229(2)(2)
3,338(2)(2)
15,944(2)(2)
| i11,400
470,143, 033
957,405 3. 760
45, 308, 782 543,614
773, 272
3,193,843
25,951(2)(2)
32,897
6,741,049
188, 706(2)(2)
390, 821
3, 625,878
1,494(2)(2)
72,495
311, 095
216,151(2)(2)
496, 213
10,678,025
UTAH
h i
QOg
Under $l,000iUnder $1,000$1,000 to $2,000 1..$1,000 to $2,000—.$2,000 to $3,000 i._$2,000 to $3,000.._.$3,000 to $4,0001..$3,000 to $4,000....$4,000 to $5,000 1..$4,000 to $5,000....$5,000 to $6,000 1..$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..
1,85947
4,6945,9567,9301,9401,9852,335
4831,530
38365255163122
- 101615848372188582326832
$1,341,58823, 926
7,391,1638,176,089
19, 040, 5654, 991, 6966, 697, 6788,120,1932,185, 5876, 768, 636
205, 6172,007, 5221, 642, 7581, 214, 3611,026, 280
956, 343640, 390668, 399598,054497,127305, 207
1,471, 7341, 291, 533
629, 218868, 505358, 304160,981125, 227
$23, 727
9623,7781,751
7,345
$3, 321, 210
13, 568, 0146,103,629
25, 667, 5453,844, 7207, 519, 434
1, 851, 7144, 724,493
96, 200
644, 275413, 600310, 700253,100151,200136, 792114,80085, 60049,400213, 950116, 20050, 20052,20022,4006,6005,400 I
$95,3002,841
237, 581129, 677567, 27987, 738469,198158, 075726, 967332, 219165,427147,905292,113250, 694231, 640209,186143, 889162, 724191,195204, 61758, 705602,682646,855311, 987450, 740111,735136,22859,792
$18
9323,576560
2,298793
9,8152,176
56235
2,401608239
1,43241
1,513
107632
5,201
1,299$1,1754,2332,88925,228
60,424
32,483
51, 798
27, 37722, 89519, 46117, 76219, 76615,88816, 08613, 63510, 6249,614
32, 72828,43615, 78321, 60512,158
1,314 :1,903 I
$8551, 7532,1902, 630 ,2,2813,0593,300 I.3,412 !2,541 !
17,147 !.
19, 59937, 38122,68712, 6427,787
$1,839396348
2,3651 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
$630
'~66,~424
32,483
"•45,068
51,7
27, 37723, 75021, 21419, 95222, 39618,16919,14516, 93514,03612,15549, 87555,40035,38260,82535,24114.30412; 055
COOO
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes— Continued
UTAH—Continued
CD4
t
Income class
$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000 _$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000 _$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000 _$2,000,000 to $3,000,000$3,000,000 to $4?000,000$4,000,000 to $5,000,000 - . . .$5,000,000 and overClasses grouped 2
Total
Number ofreturns
3111
30, 242
Net income
$220,180(2)(2)(2)
Prior yearloss
deductionfrom net
income fornet taxable
income
1
318,445
79, 943,306 $37,563
Exemption from normal tax
Personalexemption
$5,800(2)(2)(2)
8,000
76,800, 535
Dividends
$16,900C2)(2)(2)
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
(2)(2)C2)
: : :
45, 760
7, 247, 649
$3, 723
38, 341
Capital netgain from
sale ofassets heldfor morethan two
years
$73,465(2)(2)(2)
123, 429
230,419
Normaltax
$7, 270(2)(2)(2)
7,891
492, 599
Surtax
$17,412(2)(2)(2)
25, 722
209, 362
Tax oncapital net
gain(12H per
cent)
$6,887(2)(2)C2)
12,112
23,947
Total tax
$31,569(2)(2)(2)
45, 725
725,908
iXflHt-H
o
6
VERMONT
Under $1,000 KUnder $1,000...$1,000 to $2,000$1,000 to $2,000$2,000 to $3,000$2,000 to $3,000$3,000 to $4,000
65476
2,7035,3425,4171,7831,043
32,4744,153,1177,143, 09813,003,2234, 636,1023,497,085
$956, 040292
6,941, 6295,430,439
16,473,6183, 567,1993,603,061
$47, 7279,552
352, 81087,903
449,373108, 250479, 594
$92
4,507707
7,2822,8762,412
$682
49,408
29, 081
$682
49,408
29,081
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$3 000 to $4 000$4,000 to $5,000 !__$4,000 to $5,000$5,000 to $6,000 i
rj, $5,000 to $6 000rf^ $6,000 to $7,000£ $7,000 to $8,000P $8,000 to $9,000
$9,000 to $10,000to $10,000 to $11,000...Oi $11,000 to $12,000..."* $12,000 to $13,000 _
$13,000 to $14,000$14,000 to $15,000
j-i $15,000 to $20,000t* $20,000 to $25,000
$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80 000 to $90 000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300 000 to $400 000$400 000 to $500 000$500 000 to $750 000$750 000 to $1 000 000$1,000,000 to $1,500,000-.$1 500 000 to $2 000 000$2 000 000 to $3 000 000$3 000 000 to $4 000 000$4 000 000 to $5 000 000$5 000 000 and overClasses grouped 2
Total
1,995224929243412902011431027144492535107532525181443213221
1
21, 752
6,860,028915,251
4,189,179130, 348
1,928,0961, 878, 7291, 503, 3421, 210, 334965,498743,806505, 758611,675339,451507,136
1,872, 0211,195,164686,940851, 325791,063769,321252, 218226,991177, 320
382, 292318, 357
(2)
2, 054, 603
64, 800, 009
$19, 2498,271
5,777
5,890
10,4208,345
57,956
5,348,303600,273
2, 654, 68650, 800819, 819642,175455, 290321, 388222, 531161,10092,800100, 40058,90070, 400208, 035103,80047, 70039, 70027,40028, 6006,0003,0001,000
3,0003,400
(2)
7,000
49, 049, 778
254,652435,737323, 553115, 314186, 781362, 063330,856246,090217, 637177,170170, 049202,547119, 228129,496746,833395, 538503, 615314, 256490, 337521,421169,492214, 205182, 567
398, 081298, 521
(2)
687, 673
9, 728,921
1,8585,4873,789536396
9,1961,4126,190462
1,84249934610
4,0684,1162,1621,2175,9201,207757
3,791117
21
(2)
40,157
113,432
$21, 58511, 3751,033
2,74114, 799
(2)
1,175, 981
1,227,514
37,654
36,316
28,17128, 51825, 52125, 31822,01918, 00711,16615,6717,65514, 37047,44935, 86312, 52224,83415,16915, 7383,9751,127359
1,319
(2)
12,407
520, 319
$1,1132,3002,6542,6252, 6402,2963, 3772,3674,18723, 66125, 40221,49734,86348,46264, 39925,02627,92526,101
79, 17371, 047
(2)
224, 532
695, 647
$2,8622,003
97
2581,387
(2)
110,249
116, 856
37,654
36,316
28,17129, 63127,82127,97224,64420, 64713,46219,04810,02218, 55771,11061, 26534,01962, 55965, 63480, 23429, 00129, 05226,460
79,43173, 753
(2)
347,188
1, 332, 822
IS
3QO
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and indentity of taxpayers
CD
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
VIRGINIACO
Income class
Under $1,0001Under $1,000$1,000 to $2,000 i...$1,000 to $2,000$2,000 to $3,000 1...$2,000 to $3,000$3,000 to $4,000 1...$3,000 to $4,000$4,000 to $5,000 1...$4,000 to $5,000$5,000 to $6,000 1...$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000....$10,000 to $11,000—$11,000 to $12,000—$12,000 to $13,000...$13,000 to $14,000...$14,000 to $15,000...$15,000 to $20,000—$20,000 to $25,000—$25,000 to $30,000—$30,000 to $40,000—$40,000 to $50,000...$50,000 to $60,000—$60,000 to $70,000. -$70,000 to $80,000—$80,000 to $90,000—$90,000 to $100,000..$100,000 to $150,000.$150,000 to $200,000,
Number ofreturns
3,311228
8,79713,81019,1955,9054,4827,3711,4876,996
391,3801,047
65046635729422419514012541820290
1214431109
11574
Net income
$2,309,859160,425
15,397, 69819,492,97546, 591,47614, 952,12315,110, 77825, 654, 581
6, 575, 04131, 669, 503
212,8077,575,3116, 778,0134,851, 5763,949,1293,381, 6273,080,9002, 571, 5592,436, 7641,882, 2641,805,6497,164,1914,477,4112,470,2454,074,4341,928,1701, 711,846
658, 638689,817925,026474,487880, 956691,666
Prior yearloss
deductionfrom net
income fornet taxable
income
$145,413
2,325530
6,5484,0342,066
15,0066,4445,040
10,917
14, 6832,400
41,099
44,198
30,505
Exemption from normal tax
Personalexemption
$5,700, 5903,650
26,025, 68513,805, 64559,404, 2159,462,428
15,917,54117,151,1985,036, 928
18, 775, 69992,300
3,410,3562, 556,9001, 563, 7801,107,492
848, 662644, 726533,800445,500317, 200280, 600931, 500436,319196, 759282,400
91,00071,20018,00017,00025,8008,600
12,2006,000
Dividends
$390, 59228,431
908,968230, 218
1, 521,119667,304
1,881,549813,191
2, 699,1201,122,157
152, 637553,835859,369775, 571830,302825,862711,016668, 711776,818774, 636522, 734
2, 781,4851, 962, 2251,071,1061,9.68,8271,0.59,684
753,140316,225323,922554,453246,565321,345381,480
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
35,317
55, 564
90,12771,19242,90529,4391,37013,12825, 7189,87642, 59319,67224,2295,32213,29615, 6185,37714,81619, 29710, 73925, 55124,6654,0791,4626,141
841027
Capital netgain from
sale ofassets heldfor morethan two
years
$78,62535, 59669, 257133,168142,343125, 70884,331101, 778190,029
Normaltax
$4,001
"164,-846"
146, 685
"227-939'
353,024
112,885108,49189,00677,42170,76473,86561,20955,28144,37548,664
181, 202114, 26364,069
100, 79642,10145,69510,92111,34514,5406,046
27,5039,250
Surtax
$3,7597,1128,625
10,02010,95411,63813,86813,15314,55687,93392,32876,658
172,470114,360135,37050,54961,729
104,04345,405
156, 664116,416
Tax oncapital net
gain(12M per
cent)
$6,8773,4947,00312,48413,94814,9397,90511,03117,816
Total tax
$4,001
"164,846
"I46,"685
"227,-939
"353,-624
112,885112, 25096,11886,04680, 78484,81972,84769,14957,52863,220
269,135206,591140,727280,143159,955188,06873,95487,022
133,52259,356
195,198143,482
Ul
H
IaUl
oo
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$200,000 to $250,000$250,000 to $300,000$300 000 to $400,000$400 000 to $500 000$500 000 to $750,000$750 000 to $1,000,000$1 000,000 to $1,500,000$1 500 000 to $2,000 000$2,000,000 to $3,000,000$3 000,000 to $4,000,000$4,000,000 to $5,000,000$5,000,000 and over
Total .-
Under $1,000 1
Under $1 000$1 000 to $2,000 l
$1 000 to $2 000•$2 000 f o $3 000 !$2 000 to $3 000$3*000 to $4,000 1
$3 000 to $4 000154 000 to $5 000 {
$4 000 to $5 000155*000 to $6 000 l
$5 000 to $6 000$6000 to $7 000$7 000 to $8 000$8 000 to $9 000$9 000 to $10 000$10 000 to $11 00015) 1 000 to $12 0001512 000 to $13 000$13 000 to $14 000$14 000 to 1515 000$15 000 to $20 000$20,000 to $25,000-. .$25,000 to $30,000., ......$30 000 to $40,000$40,000 to $50,000.... - -.$50,000 to $60,000 . _ .$60,000 to $70,000 _ . - -$70,000 to $80,000
77, 451
6,900144
15, 53133, 46629, 83214, 7284,5^716, 656
7897,896
581,8839995793372642161561341031022971608010744
138
242, 586, 945 331, 208
$4, 656, 61571,262
23, 597, 941
$26, 870
46 220,02171, 593, 73538,039,12315,027,36057, 690,0893, 380, 927
35,107, 752316, 738
10, 316, 9776,437, 3164, 315, 6392, 862, 7582 512 8682, 264, 7141, 796, 6281 668 470
95, 634
33, 92211, 24418, 6237,723
27, 07117, 29915, 2679,822
1^387,018 6,3171 480 089 I 14 2295,149,1723, 549, 7942, 205, 5253, 653, 6921, 966, 231lf 196, 574854, 381581,899
100, 53183, 30550, 87531, 544
::':T:"'":.
185,181, 673
___
29,454, 597
WASHINGTON
$13. 751, 07336, 210
42.071, 05433. 996, 84892, 234,14228, 459, 00016, 625, 70042, 670, 6472, 916, 880
20,103,160111,279
3, 737, 2321, 898, 6441, 022, 650
537, 247410, 502321,000235, 032193, 000145, 3001 7, 800427, 847215, 425116, 124150,60057,12534, 80019,40011,400
$237, 888
427,140158, 639266, 836445,296406,035
1,309, 991913, 398
1, 787,866294,173634,379819,161673, 229633, 564533, 293745,422535,863485 550551, 503445, 320
1,978,6321,423, 8261,022, 6552,114,8041,265,944785, 287705, 810441, 878
616, 564
$126941
24.5075,623
6, 7933, 686
194
18,253672
11,45613, 75715, 6776,1015,6512,3133,092441
2,3823,13725,04010, 32912, 95710,0596,31816, 114
35330, 614
960,835
$32," 49348, 9984,6429, 721
12, 863
2, 266,187
$1,141
362,910
276, 253
413, 542
394, 244
184,191128,282100, 89970, 77265,93555,03948,81746, 59335,39*042,923132, 04997, 91953,26973, 35729, 77020,0835,5366,420
1, 307, 610
$3, 6986,2326,1256,9418,2118,6959,3389,32012,11562,55973,19868, 759159, 935122,93998, 42986, 74565, 210
95,497
$3,0904,594435911
1,205
3,669, 294
$1,141
362, 910
276, 253
413,542
394, 244
184,191131,980107,13176, 89772,87663,25057, 51255, 93144, 71055,038194, 608171,117122,028236,382157, 303118,94793,19272,835
oog
1 Nontaxable. Specific exemptions exceed net income.
CD
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
WASHINGTON—Continued 00
Income class
$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$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
Number ofreturns
15532
$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 j$4,000,000 to $5,000,000 i$5,000,000 and over i(/lasses grouped 2 I
TotalI
136, 057
Net income
(2)$477,101563,166509, 721(2)
___: . . . . .
Prior yearloss
deductionfrom net
income fornet taxable
income
t
533, 763
351, 985 059 $550. 276
Exemption from normal tax
Personalexemption
(2)$5,0006,4002,000
(2)
3,400
302, 673, 921
Dividends
(2)$257, 509538,432378, 668(2)
496, 765
23, 714, 762
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
(2)$4,9912,7088,149
(2)
3,355
255, 789
Capital netgain from
sale ofassets held
for morethan two
years
(2)
$33,766
t2)
25, 094
167, 577
Normaltax
t2)$12,224
80011,491(2)
1,818
2, 671, 667
Surtax
(2)$76,31096,942
126,482(2)
Tax oncapital net
gain(12^ per
cent)
(2)
$3,166
(2)ji
130,198
1,238,381
2,352
15, 753
Total tax
(2)$88, 534100, 908137, 973(2)
134, 368
3, 925, 801
8U2
WEST VIRGINIA
Under $1,0001Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i | 5,624$3,000 to $4,000 I 8, 875$4,000 to $5,000 ' | 1,565
3,855220
9,54818, 89523, 3157,226
$2,635, 28094, 589
14,837,89226,125, 41556, 610, 25518, 591, 75918, 849, 00830, 846, 9146, 831, 919
2,139
$7,663, 57210,020
26,177, 25619,169, 55573, 530, 82813, 456,17520, 784,40623, 881, 0285, 406, 554
$354, 26231, 683803, 326223,461
1, 928, 753383, 386
2, 029, 8821, 041,1802, 256,480
$2,155
18, 552904
64,9561,044
97,8194,438
345, 758
$1, 668
202,902
141, 998
192, 615 : : : : : : : : : : : : : :
$1, 668
202,902
141.998
192,615
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$4,000 to $5,000$5,000 to $6,000 i$5 000 to $6 000$6,000 to $7,000 . _$7,000 to $8,000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000$15,000 to $20,000$20,000 to $25,000$25,000 to $30,000$30,000 to $40,000$40,000 to $50,000$50,000 to $60,000$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000$150,000 to $200,000$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400 000 to $500 000$500,000 to $750,000$750 000 to $1 000 000$1,000 000 to $1 500 000$1 500 000 to $2 000 000$2 000 000 to $3 000 000$3,000,000 to $4,000,000$4 000 000 to $5 000 000$5,000,000 and overClasses grouped 2
Total
4,899107
1,21886259141232021318816313312734219111010554322112143151122
2
89, 263
21,719,593588, 344
6, 679, 4685, 574,6744,409,5603,492, 3223, 033, 7562, 235, 5622,167, 7192, 030,1241, 795, 9641,844, 3285,918, 7034, 231,8563, 033, 8393, 636, 6122, 400, 2601, 739, 3411, 367, 237898, 730
1,198,405276,613
1, 821,942
711,957
1,170, 643
942, 619
260, 343, 202
1 14,159,10415,994 236 0Q9
4,1477,5802,50213, 45410, 64912, 3449,95413, 5501,43614, 540
39, 301
11,621
199, 211
3,129, 0362,151,8501, 454, 004982,900736, 500497, 092449, 600376, 312308,500280,600777, 205430, 043260,048230,200100,80059, 40039,80021,00029, 2006,80019,000
5,600
2,900
1, 352, 915534,971508, 514995, 691914, 877846,165706,652660,120607, 449758, 584733, 303726, 080
2, 729, 0421, 572, 8751, 396, 7962,148, 6151,400,1671,102, 754757, 079853, 752908, 806195, 769
1,427, 519
760, 413
87, 559
2,800
216, 825, 787
346, 325
34, 085, 205
16,42317, 80811, 67318, 03814, 79428, 2214,2585,52315, 68312, 8294,3348,88410,13042,1138,528
49, 59441, 07815,82224, 23617, 74011,096
27,061
2,487
943, 979
$40, 212154, 367111,25556, 40754, 01278,090
241, 242
327,000
1,048, 699
551,986
2, 663, 270
187, 068
92,12781, 29676, 04165,43066,14246,18047, 91148, 78837, 97545,250131, 367116, 67076,46489, 47540, 40527,84931, 5597,42016, 7436,10612, 624
1,038
1,770
$3,0936,4607,6488,2327,9009,76411,47112, 32315, 36974, 23588, 28792, 760161,992140,176131, 540130,96297,972155, 73242, 561
304, 781
107, 207
14, 223
2,489
1, 895, 370
93,652
1, 718, 340
$6, 05919, 35511, 9485,2885,0638, 524
22, 644
30, 45299,993
52, 828
262,154
187,068
92,12784, 38982, 50173,07874,37454,08057, 67560, 25950, 29860, 619205,602204,957169,224257, 526199, 936171, 337167,809110,455180, 99948, 667
340, 049
138,697
115,986
148,969
3,875, 864
wH>
H
oo
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
SO
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
WISCONSIN
tooo
Income class
Under $1,0001Under $1,000$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000.$4,000 to $5,000 i$4,000 to $5,000.$5,000 to $6,000 *$5,000 to $6,000$6,000 to $7,000$7,000 to $8,000.$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000.—$11,000 to $12,000.-.$12,000 to $13,000....$13,000 to $14,000—$14,000 to $15,000....$15,000 to $20,000—$20,000 to $25,000—$25,000 to $30,000._..$30,000 to $40,000—$40,000 to $50,000—$50,000 to $60,000....$60,000 to $70,000—$70,000 to $80,000—$80,000 to $90,000—$90,000 to $100,000—$100,000 to $150,000..$150,000 to $200,000..
Number ofreturns
15,278408
32,14337,98938,02816,3365,93417,892
89217,828
1142,7121,9251,4159396725244093172612576903452102201056349272212207
Net income
$10,218,298237,899
49, 595,28558,495, 58891,715,95439,727,06019,620,77163,037,2614,060,30180,248,424
623,90214,877,46412,446, 49110,582,0227,959,1306,360,5515,485, 7884,689,6693, 964,0643, 512,9023,720,64111,805,2017, 667,6525, 701,3277, 646,6074,622, 6683,442,0943,168,1482,026, 6401,864,9261,131,4632,312,8961,151,949
Prior yearloss
deductionfrom netincome fornet taxable
income
Exemption from normal tax
Personalexemption
$29,435,112
$1,9323,1352,5403,5842,74912,9384,301
9,0327,6524,167
6,861
90,822,34237,659, 721
118,623,13320,433, 57822,287,11542,369,328
3,350, 56247,780,012
285, 6126,419,7874, 500,1153, 236,7882,186,8201, 535, 5171, 202,198
916,661703,900598,092586,829
1, 504,650736,308434, 508460,282202,400124,60099,66658,60061,60025,40034,60012,400
Dividends
$187,66344,433
1,390,632313,155
1,815,161805, 798825,766
1,146,1661, 271,9292, 625,902
413, 8321,011,7711,532,2321, 615,6241,343,9171,171, 2691, 235,1031,185,9121,145, 8601,024, 349973, 773
3,852,4782,662,0842,348,7013,760, 5022,357,6052,008,7191,880,6631,185, 5531, 546,379
664,0511,160,070
540,290
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
Capital netgain from
sale ofassets heldfor morethan two
years
$55,484
" I7,6ll
" 26," 209"
"2 ," 967'
3795,2375,736
22,65214,88229,5827,9334,0027,2313,5233,3394,226
28,18318,20830,49710,38910,41828, 7083,824
4735,9594,263
14, 724680
$106,02884,783293,474230,148140, 760202, 557178,767471,479437,321
Normaltax Surtax
$5,781
"614,091"
558,780
"586," 554"
892,147
228,710205, 575203, 532170,036149,633130,435120,132102,42191,106
101,675318,080220,946158,391191, 518112,70564,89247,04835,39511,86219,01148, 21313,699
Tax oncapital net
gain(12H per
cent)
$6,84915,63917,39117,49519,54921,30822,56324,21030, 508147, 232160,362174,989344,240286,131250,851287,240222,002230,611138,084340,337147,420
$9,8627,94829,38622,03712,54719,52116,75947,94141,828
Total tax
$5, 781
"614," 091
558,780
586," 554
"892," 147
228,710212,424219,171187,427167.128149,984141,440124,984115,316132,183465,312381,308333,380545,620406,784345.129356,325269,944261,994173,854436,491202,947
ow.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
$200,000 to $250,000 _.$250,000 to $300,000...$300,000 to $400,000...$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 to $2,000,000$2,000,000 to $3,000,000$3,000,000 to $4,000,000-$4,000,000 to $5,000,000$5,000,000 and overClasses grouped 2 ..
Total -.
32
1
1
194,050
654,820(2)
CO
(2)
2,664,072
547,039,928 59, 390
5,800(2)
(2)
(2)
3,000
438,697,036
288, 265(2)
(2)
(2)
603,728
47, 939,335
457
367 176
304,995(2)
(2)
(2)
2,004, 549
4,454,861
2,958(2)
(2)
(2)
3,095
5,408,421
72,908(2)
(2)
(2)
208,478
3,186,397
28,594(2)
(2)
(2)
187,835
424, 258
104,460(2)
(2)
(2)
399,408
9, 019,076
WYOMING
Under $1,000 1...Under $1,000$1,000 to $2,000i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000$3,000 to $4,000 i$3,000 to $4,000$4,000 to $5,000 i$4,000 to $5,000$5,000 to $6,000 i$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.
1,69157
3,4294,9625,3622,2651,0362,247184
1,3213216012382513934251816164518141151
$1,113,26723,846
5,514, 6677,134,32812,972,7985, 729,9023,414,1367,770, 544797,162
5,883,189174, 893877, 425800, 702613,134435,052369, 865357,951283, 706222,873215, 780232, 744769,080398, 863388, 635374, 346219.165
$10, 240
25,866
26, 705
4,109830
9,4396
1,7913,210
1,289
$3,052,164
9,847, 5065, 052,63116, 594,5123,885,3003, 784,8366,013, 728740,940
3, 768,49883, 316384,650298,400202,400131,10091,80081, 50058,40040, 60037, 80035,800104,40035, 80035,00026, 00012,600
$77,923
54,09229,296249, 54148,326188,81669,658209,746156, 665127, 86838, 64376,38156,95761,90365, 54679,96652,05938,00863,84239,954217, 298158, 53168,536168, 569135, 595
$13
311
3242,136
1,161
5,472290128
1,18151318
74
1,1121,600
273,280
$715
62, 632
54,610
52, 295
58, 519
13, 97913, 79012,1888,9949,3758,7778,0236,7065,2037,34423,08311,33515, 5219,4004,759
$525923969
1,0211,2441,2601,2421,4601,8739,4148,26812,37216,57813,835
$715
62,632
54,610
52,295
58,519
13,97914,31513,1119,96310,39610, 0219,2837,9486,6639,21732,49719,60327,89325,97818,594
1 Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.
M
Ho
ooS
too
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
TABLE 13.—Personal returns—Distribution by income classes—Continued
WYOMING—Continued
tooto
Income class
$70,000 to $80,000..$80,000 to $90,000$90,000 to $100,000$100,000 to $150,000 _$150,000 to $200,000.._$200,000 to $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000 .$1,000,000 to $1,500,000$1,500,000 to $2,000,000 . . .$2,000,000 to $3,000,000$3,000,000 to $4,000,000$4,000,000 to $5 000,000$5,000,000 and overClasses grouped 2
Total -
Number ofreturns
1
1
23,246
Net income
(2)
(2)
$288,001
57, 376,054
Prior yearloss
deductionfrom net
income fornet taxable
income
$83,485
Exemption from normal tax
Personalexemption
(2)
(2)
$7,400
54,407,081
Dividends
(2)
(2)
$41,150
2, 574,869
Interest onGovern-
mentobligationsnot wholly
exemptfrom tax
$17,640
Capital netgain from
sale ofassets held
for morethan two
years
Normaltax
(2)
(2)
$11,008
398, 256
Surtax
(2)
(2)
$51, 529
122, 513
Tax oncapital net
gain(12H Per
cent)
Total tax
(2)
(2)
$62,537
520,769
a8
QO
2 Classes grouped to conceal net income and identity of taxpayers.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS 01? INCOME 203
TABLE 14.—Personal returns by years—State tablesUNITED STATES
Year
1916 !191719181919_._19201921 *1922 _ . .1923
Number ofreturns
437,0363,472,8904,425,1145,332, 7607,259,9446, 662,1766, 787,4817, 698, 321
Net income
Total
$6,298, 577,62013, 652, 383, 20715,924, 639,35519,859,491,44823, 735,629,18319, 577,212, 52821,336,212, 53024, 840,137,364
Average
$14,412.003,931.003,599.003, 724.003, 269. 002. 939. 003,143.003, 226. 70
Tax
Total
$173,386,694691,492,954
1,127,721,8351,269,630,1041, 075,053, 686
719,387,106861,057,308663, 651,505
Average
$397.00199.00255.00238.00148.00108.00127.0086.21
ALABAMA
1916 J
1917..1918..1919..1920..1921..1922..1923.
2,09721,84438, 98840,78952,98443,00943,61251,049
i9, 01073, 508, 562121,250,953133,470,965156, 604,933117,108,806126, 908,473159,064, 390
$8,807. 003,365. 003,110. 003, 272. 002,956. 002,723. 002,910.003,115. 91
$175,9892,023,9844,431, 5634,668,4654,482,8052,713,8262,892, 2982,840,975
$84.0093.00
114.00114.0085.0063.0066.0055.65
ALASKA
1916 J
19171918 . . .191919201Q91 21922 21923 2
2434,5707,6069,4279,899
$1,878,41910,549, 50615,434,98718,862,03419,400, 775
1
$7,730. 002,308. 002, 029.002,001. 001, 960. 00
$17, 022132, 769316,859357, 783248,605
$70.0029.0042.0038.0025.00
A R I Z O N A
1916 »_1917..1918..1919..1920..1921_.1922..1923._
99412, 26413,70120,49524,81218,47720, 07922,899
$11, 777, 24139, 635, 50841, 579,45061, 434, 34767, 280,48648,310,19748,459, 73859, 526, 474
$11,848.003, 232. 003,035. 002,997. 002,712.002,615. 002,413. 002, 599. 52
$191, 5191, 019,2621,724,1161,816,8991, 325, 905
516, 637687, 026603,100
$193. 0083.00
126.0089.0053.0028.0034.0026.34
A R K A N S A S
1916 i191719181919 . . .1920192119221923
2,25517,83920, 61233, 55638,11333,83032. 07235, 788
$17, 683, 67868, 296, 28776,354,037
123, 704, 361118,060,710
92, 616,90395, 625, 678
109, 793, 634
$7,842.003,828.003, 704. 003, 687. 003,098. 002, 738.002,982.003,067. 89
$157, 5131,848,1773,269,4774,237,6733, 268,4501,866,1642, 314,4092, 050,416
$70.00104.00159.00126.0086.0055.0072.0057.29
C A L I F O R N I A
1916 !
1917191819191920192119221923
21, 208182, 232206,471266, 720396, 973386, 082420, 923517,109
$228, 324,945632, 608, 546701,850,380981,170,941
1,329,006, 5941,168, 021,4481, 357, 524, 5211, 697, 902, 803
$10, 766. 003,471. 003,399.003,679.003,348.003, 025. 003,225. 003, 283.45
$3, 595,63620,355,42436,070,92648,983,85650,447, 50536,438,43243,778,93239, 958, 780
$170. 00112.00175.00184.00127.0094.00
Hk.OO77.27
* The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
2 Included in the State of Washington.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
204 STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State tables—ContinuedCOLORADO
Year
1916 11917 . ...191819191920192119221923
Number ofreturns
4,43540,62754,16057, 52674,19869, 67667,46372,366
Net income
Total
$53,854,130137,853,875159,487,951191,001,999219, 277,184174,490,980184, 572,407200, 572, 724
Average
$12,143.003,393.002,945. 003,320.002,955. 002, 504.002, 736. 002, 771. 64
Tax
Total
$1, 055, 7585,184,9485,844,9257,196, 5936, 766, 9003,862,8624,869, 5553, 267,732
Average
$238. 00128.00108.00125.0091.00
• 55.0072.0045.16
C O N N E C T I C U T
191611917..1918..1919..1920-1921..1922..1923..
9,71364,47286,489
110,409148,195123,269128,431149,820
$133,858, 341249,186, 724295, 617,840347, 929, 674451, 737, 702343, 017,180401, 720,143473,804, 719
$13, 781.003,865. 003,418. 003,151.003,048.002, 783.003,128. 003,162. 49
$2,824,84610, 595, 73717,690,34316,833,82915, 774, 59810, 633, 04513,130, 56211,199,184
$291. 00164. 00205.00152. 00106. 0086.00
102. 0074.75
DELAWARE
191611917.1918.1919.1920.1921..1922..1923..
1,346 i8,032 !10,239 !16,05918,93715,889 !17,14119,202
$57,798,41056,459,17648, 358,03162, 901, 24955, 633, 32143, 676,89353, 981, 06857,186, 685
$42,941.007, 029. 004, 723. 003, 917.002,938. 002, 749. 003,149.002, 978.16
$3,695, 6059, 350,4617,158, 5227, 495,4532,122,0251,284,3651,833, 7121,402, 093
$2, 746. 001,164.00699.00467. 00112.0081.00107.0073.02
DISTRICT OF COLUMBIA
19161917191819191920192119221923
6,80833,73750,77688,616109,73089,96677,92375,796
$67, 334, 621113,499,332154, 963,835234, 959, 904299,802, 574248, 345, 804231, 328, 739284, 622, 234
$9,891.003,364.003,052. 002, 651.002, 732. 002, 760. 002, 969. 003, 755.11
$1, 068,6444,499,8208,832,2008,869,8339, 468, 6327, 704, 5648,336, 5878, 083, 050
$157. 00133. 00174.00100. 0086.0086.00107.00106. 64
FLORIDA
1916 i19171918 ...19191920192119221923
1,77915,33619,10231,10742, 21042,24941, 53149,591
$17,401,20254, 378,49663, 681,401107, 362,976141,105,124119,557,316132, 047,020156, 500, 260
$9, 781. 003, 546.003,334.003,451. 003, 343.002,830. 003,179.003,155.82
$322, 6361, 584, 9172,367,4634,363, 0895,242,7052, 929,4094, 059,8593, 693, 955
$181. 00103.00124. 00140.00124.0069.0098.0074.49
GEORGIA
19161917191819191920192119221923
3,44438,25239,07358,93073, 32567, 71969, 98871,341
$32,992,965137, 775, 612148, 366,439219,471, 959228, 619, 716180,311,466199,432, 531222, 888, 344
$9, 580. 003,601. 003, 797.003, 724.003,118. 002, 663. 002,850.003,124. 27
$378, 0623, 250, 3427, 077,1849,134,0927, 697, 6933,892, 6454, 557, 7693, 766,159
$110.0085.00181.00155. 00105.0057.0065.0052.79
i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas forsubsequent years they are from returns of $1,000 and over.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 205
TABLE 14.—Personal returns by years—State tables—Continued
HAWAII
Year
191611917191819191920192119221923
Number ofreturns
1,1443,1314,2428,136
13, 71511,48111,59712,421
Net income
Total
$20,362,02221,888, 75520, 054,94033,164,36655, 572,89637,840, 01437,122,69642,829, 250
Average
$17,799.006,991.004, 728. 004,076. 004,052.003,296. 003,201.003, 448.13
Tax
Total
$366,8021,174,8311,857,3522,145,1944, 075,5391,451, 7761,387, 3981, 319, 276
Average
$321.00375.00438.00264.00297.00126.00120.00106.21
I D A H O
1916 i1917_1918.1919_1920_.1921.1922 _1923 _
75616,41419,24921,44825, 75522,97623,36925, 012
$7,927,064 ;$10,486. 0046,465,514 ! 2,831.0055,954,29665,472, 54067, 391, 63949, 737,71851,166,79:58,393,3"
2,907.00 I3,053.002,617.00 !2,165.00 !2,190.00 |2,334.61 |
$140,496839,646
1,493,5181,475,0231,086, 614493,658478, 706426,196
$186. 0051.0078.0069.0042.0021.0020.0017.04
I L L I N O I S
19161917191819191920192119221923
37,525319,497366,918422, 229542,467611, 558614, 449676, 489
$484,290,8331,119,960,6001, 256, 309,4851, 662, 796,4411,836,956, 9421,833,920,4361,927,637,4512, 272, 960,122
$12,906.003, 505. 003,424.003,938. 003, 386. 002,999. 003,137. 003, 359. 94
$10,947,25049,103,26184, 560, 642
85,409,20368, 574,35177,196,40762, 880,129
$292.00154.00230.00235. 00157.00112.00126.0092.95
INDIANA
1916 *1917..1918.1919_.1920..1921..1922..1923.
7,00485,021
104, 581130,383189, 587150,300153,469178, 831
$74, 637, 683261, 265, 426325, 549,440417,323, 251556, 061,991406, 242,138426, 365,818510, 507, 072
$10, 656. 003,073.003,113.003,201.002,933. 002, 703. 002, 778. 002, 854. 69
1
$1,165,9615,978,782
11,456,89813, 541, 24515,780,1248.973,6539, 578,5117, 882, 768
$166. 0070.00
110.00104.0083.0060.0062.0044.08
IOWA
1916 ]
1917.191819191920192119221923
8,497114,970118,933133, 796183,398111,483131,870135,864
$65, 604, 874337, 283,861450, 267, 585527,163,054631, 560, 789313,762,935359, 562,822363, 242, 331
$7, 721.002. 934. 003, 786. 003, 940. 003, 444.002,814.002, 727. 002, 673. 57
$518,8455,445,816
15,928,15815,807,70718, 776,9905,837,9605,466, 3974,126, 470
$61.0047.00
134.00118.00102.0052.00
" 41.0030.37
KANSAS
1916 *1917_.1918..1919..1920..1921.1922..1923..
4,29063, 06564, 79476,45199, 25588, 78586,91586, 291
$39, 638,465202,159,002218, 524,054264,971, 649306,413,429217,237,297211,061,984215, 346, 538
$9, 240. 003, 206. 003,373.003,466.003, 087. 002, 447. 002,428. 002,495. 59
$555,9435,428,4957,880, 2449,138, 3158,351, 3933, 392,4293, 246,0972,118, 957
$130. 0086.00
122.00120.0084.0038.0037.0024.56
1 The figures for 1916 are compiled from returns reporting net income of $3 000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
206 STATISTICS OF INCOME
TABLE 14.—Personal returns by years—-State tables—Continued
KENTUCKY
Year
191611917.1918 _1919.1920.1921.1922.1923.
Number ofreturns
3,88734,69247,09859, 33278,25869,49669, 66679, 091
Net income
Total
$38, 506, 976124,826,244166, 350,127215, 977, 422243, 879, 230192, 273, 937200, 048, 892214,415,879
Average
$9,907. 003, 598. 003, 532. 003, 640. 003,116.002, 767. 002, 872. 002, 711. 00
Tax
Total
$384,497 !2, 943,196 !7, 918,960 i7,595,384 |7,292,0984, 297, 470 !4, 676, 804 !3,723,960 '
LOUISIANA
MAINE
MARYLAND
$99. 0085. 00-168.00128. 0093.0062.0067. 0047.08
19161191719181919 . . . .1920192119221923
4,51732,31733, 43252,87169,34067, 96066, 97267, 440
$51, 274, 633134, 349,180137, 261, 983201, 753,808237,109, 145197,897,146203, 664, 606213,802, 450
$11,351.004,157.004,106. 003, 815. 003, 420. 002,912. 003,041 003,170. 26
$778,6934, 936,8259, 353,51812, 888,6559, 626. 5915, 304, 5225,353. 5744,438,454
$172. 00153. 00280. 00244. 00139. 0078.0080 0065.81
19161. -19171918. . . .19191920.. ... . .192119221923 _ ..
2,82317,11225,10434, 57847,71744, 39743,04148,435
$30, 435, 94566,950, 71084,033, 212112,562,525143, 455, 545124, 628, 679129, 857,441142,964, 209
$10, 781. 003,913.003, 347. 003, 255. 003,006.002, 807. 003,017. 002,951. 67
$371,3672, 467, 8524, 263,0034, 468,8764,892,4193,974,8613,896,8922,785,696
$132. 00144.00170. 00129. 00103. 0090.0091.0057.51
19161- I 9,674 $121,009,0541917 ._ ! 56,954 244,291,8491918 80,085 I 287,423,5721919 86,373 j 330,111,9721920 _ 108,000 ! 390,781,0181921 ! 112,963 368,691,0621922 ; 110,896 386,830,2351923__ ! 127,770' 401,259,584
$12, 509.004, 289. 003, 589. 003,822. 003, 618. 003, 264. 003, 488. 003,140. 48
$2,405,523 |12,325,524 j20, 252,137 I21,931,98420, 257, 23314,537,303 '15, 363, 76511, 540,437
$249. 00216. 00253.00254.00188. 00129.00139.0090. 32
MASSACHUSETTS
19161 _19171918 ... . . .1919 ._1920192119221923._
32, 291156, 111209, 786268, 307401, 770388, 442397, 241415,100
$474, 292, 762717,512,002868,460, 461
1,090,808,0581,368,406,6481,153,008,1561, 237,893, 4771, 413, 015,994
$14, 688.004, 596. 004,140. 004,065. 003, 406. 002, 968. 003,116. 003,404.04
$10,892,68544,478, 90781, 307, 34086, 566, 93869, 368.99446,534, 64457, 781,19442, 527, 993
$337.00285. 00388.00323. 00173 00120. 00145.00102. 45
MICHIGAN
191611917.1918.1919.1920.1921..1922.1923.
11,448111,562135, 349181,662305, 075250,147267,953350, 072
$162,533,104387, 824, 910415,313,164665, 475,193895, 679, 238657, 779, 854796,411,946
1, 041, 933, 086
$14,198. 003,476. 003,068. 003,663. 002, 936. 002, 630.002,972. 002,976. 34
$3,340,682 !15,159, 388 |22,336,385 i55,958,378 !40,493,261 |24,197, 840 '34,965,00328,051,017 1
$292. 00136. 00165. 00308. 00133.0097.00130. 0080.13
i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for the.subsequent years they are from returns of $1,000 and over.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 207
TABLE 14.—Personal returns by years—State tables—Continued
MINNESOTA
Year
1916 i . . . .1917 _19181919 _.1920192119221923
Number ofreturns
7,55680,00984.515
123,914154,118124, 501122, 885134, 360
Net income
Total
$93,201,384275,510,103291,074.629383,920,683453, 212, 241340,833,699348, 740,625372, 376, 782
Average
$12,335.003,443. 003,444. 003,098. 002,941. 002,738. 002,838. 002, 771. 49
Tax
Total
$1,553,2828, 356,172
15, 262, 76015, 696,46515,169,8698,697,1179,419,3017 083,527
Average
$206.00104. 00181.00127.0098.0070.0077.0052.72
MISSISSIPPI
19161917191819191920192119221923
1,44015, 38219, 94923,80428, 02225,61426, 89727,851
$14, 831, 79661, 763, 71370, 323,185
101, 262, 05383, 954, 35260,104,43876, 981, 74383, 494,009
$10,300.004,015. 003,525. 004,254. 002, 996. 002, 347. 002, 862. 002, 997. 88
$195,0542, 252,6123,542,8495,634,9012,495, 2071,069,1361,803, 6321, 685,439
MISSOURI
191611917.1918.1919.1920.1921.1922.1923.
12, 95691, 608110,890125, 248162,199172, 519173, 728192, 282
$147, 069, 303362, 026, 687409, 013, 021470, 443, 311548,130.178499, 911, 004526, 387, 658605, 275, 520
$11,351.003,952. 003,688. 003, 756. 003, 379. 002, 898. 003, 030. 003,147. 85
$2,373,32710,880,24120, 716,69222,146, 51021,877,70114, 660,35115, 972, 70613, 085, 218
MONTANA
NEBRASKA
$135. 00146. 00178. 00237. 0089.0042.0067.0060.52
$183. 00119. 00187. 00177. 00136. 0085.0092.0068.05
191611917191819191920192119221923__
1,80128, 64634, 46442, 59345, 55736, 90738, 04442, 809
$19. 467, 01981, 207, 99290, 091.830
108, 380, 657109, 348,194
81, 527, 66283, 903, 85199, 255, 947
$10,809. 002,835. 002,614. 002, 545. 002,400. 002, 209. 002, 205. 002, 318. 58
$304, 4481, 548, 5823,012,9022,413,4632, 033,1901 051,8631, 029.195
721, 406
$169. 0054.0087.0057.0045.0029.0027.0016.85
191611917.1918.1919..1920.1921.1922.1923.
4,286 !82,472 j96,049 |87,344 |97,729 i71.853 !67,503 i70,545 |
$36, 559, 607251, 988, 895306, 053, 565287,457, 592306, 362, 706179, 905, 513177, 969,193195,152, 562
$8, 530. 003, 055. 003.186. 003,291.00 i3,135. 002, 504. 002, 636. 002, 766. 35
$347, 7785, 285, 2389, 373, 5828, 639,0038, 363, 3053, 328,1453,165,4332, 534, 257
$81. 0064.0098.0099.0086.0046.0047.0035.92
NEVADA
1916 i1917191819191920 .192119221923
3646,6237,0978,740
10, 3819,7199,723
10,467
$2, 799, 77516, 423,31617, 826, 66920, 887,13225, 337,93422,455, 50822, 397, 46025, 711, 611
$7, 692. 002,480. 002, 512. 002, 390. 002,441. 002, 310. 002, 304. 002, 456.45
$18, 505241,944412, 342435,002390, 077329, 296258, 732241, 291
$51.0037.0058.0050.0038.0034.0027.0023.05
i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
208 STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State tables—ContinuedNEW.HAMPSHIRE
Year
191611917..1918..1919..1920..1921.1922..1923 _
Number ofreturns
1,73510,80917,31725,60135,98332,41031, 78736,876
Net income
Total Average
$19,557,542 $11,272.0042,84-3,296 i 3,964.0056,889,284 • 3,285.0078,565,318 ! 3,069.00
100,431,539 i 2,791.0082,352,496 ! 2,541.0085,577,058 j 2,692.00
104,852,122 ! 2, 843. 37
Tax
Total
$258,1731,517,1832,827,7242,811, 8302, 720, 7931, 759, 2902,133, 6311, 643,150
Average
$149.00140.00163.00110.0076.0054.0067.0044.5(5
NEW JERSEY
191611917.1918.1919..1920..1921..1922..1923-
19,701134, 960185, 7.06231, 757
269, 096301,834293, 503
$254,068,880521, 042,424653,112, 589828,428, 672977,853, 627856,856, 058
1,032, 262,3751, 050, 741,177
$12, 896.003, 861. 003, 517. 003, 575.003,293. 003,184. 003,420.003, 580. 00
$5, 545,23125, 710, 04243,109, 64847,321,42243, 275,47733, 258, 29440,982,61630, 552, 642
$281.00191.00232.00204.00145.00124.00136.00104.10
NEW MEXICO
1916 L . .1917191819191920...192119221923
81311,61613, 08410, 75713, 65611, 78011, 55312, 202
$7,486, 73231, 644, 72136, 591, 41631, 587, 99036, 923,12027, 838,16528, 982, 81432, 667, 610
$9, 209. 002, 724. 002, 797. 002, 937. 002, 704. 002, 363.002, 509. 002, 677. 23
$83, 935713,829989,825774,470612, 573351, 629383, 750337, 354
$103. 0061.0076.0072.0045.0030.0033.0027.65
NEW YORK
1916 11917191819191920192119221923__
93,155489, 089559, 753683,085
1, 047, 6341,066, 6371,102, 7481, 221, 654
$1, 922, 864, 6512, 774, 035,1482, 719, 713, 7843, 436, 343,1794, 030, 623, 6963, 617, 757,1044,110,588,9894, 565, 314, 898
$20, 641. 005, 672.004,859. 005,031.003, 847.003,392. 003, 727. 003,737. 00
$77, 970, 521251, 785. 795354, 263, 417399,792,351286, 607, 280210, 768,379273, 960,079192, 311, 565
$837. 00515.00633.00585.00274.00198.00248. OC157. 42
NORTH CAROLINA
1916 L . .1917 .191819191920.192119221923 _
2,20722, 97721, 73837,18547, 34244,16158, 00968,191
$24, 825, 82684, 220,13189, 748, 811161,613,467163, 799, 837127, 992, 951171, 929, 259206, 638, 618
$11,249.003, 665. 004,129. 004, 346. 003, 460.002, 898. 002, 964. 003, 030. 29
$560,9702, 747, 6735, 575, 00110, 010,3489, 620,6753, 760,4994, 908, 6114, 767, 257
$254. 00120.00256.00269.00203.0085.0085.0069.91
NORTH DAKOTA
1916»_191719181919. .1920192119221923--
1,17620, 94129,12027, 37524, 20918,44018, 75018, 054
$9, 219, 05561, 233, 72389, 586, 41580,190, 94666,188,43443,032,75343, 767, 08942, 973, 996
$7, 839. 002, 924. 003,076.002, 929.002, 734.002,334. 002, 334.002, 380. 30
$66, 344936,862
2, 219, 9541,360, 5091,105,801
485, 783453, 219276, 288
$56. 0045.0076.0050.0046.0026.0024.0015.30
i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 209
TABLE 14.—Personal returns by years—State tables—ContinuedOHIO
Year
1916 i191719181919 ...1920 . .1921_19221923_
Number ofreturns
21, 774190, 273306, 918308,309447, 998367, 096364, 988463, 017
Net income
Total
$318, 822, 511740,406,422993, 314, 432
1, 075,115, 9261, 407, 388, 0031, 060, 027, 9261,138, 934, 7141,457, 696, 567
Average
$14, 642. 003, 891. 003,236. 003,487.003,142. 002,888.003,120.003,148. 26
Tax
Total
$7, 722,30631,928, 93755,170, 25256, 505, 31556,285,16833, 574, 09439, 310, 40633, 061,877
Average
$355.00168.00180.00183.00126.0091.00108.0071.41
OKLAHOMA
19161917.1918.19191920.1921.1922.1923
2,53948,758 i46,818 ;61,500 i81,785 !69,381 !72,06370,189 !
$66, 811,462170, 751, 358163, 678, 297242,184, 301295, 790, 791191, 816, 067217, 555, 604221, 293,177
$26, 314. 003, 502.003,496. 003,938.003,617.002, 765.003, 019. 003,152.82
$4, 347, 7975, 682,4937, 649, 280
12, 207,12913, 548, 2114, 206, 5076, 414, 3363, 909,926
$1, 712.00117. 00163.00198.00166.0061.0089.0055.71
O R E G O N
1916 11917.19181919.1920.1921.1922.1923.
2,80025, 07134, 59249, 66367, 64062, 80461, 87969,123
$24,968,57284,746,023
111,601,050166,240,606193,652,281 |159,574,639 i161,226,232 |189,854,013 |
$8, 917. 003, 380. 003, 226. 003, 347. 002, 863. 002,541.002, 606. 002, 746. 61
$337,0513, 298, 6306, 049,9878, 232,4376, 649, Oil4, 951, 5804, 239, 7892, 891,804
PENNSYLVANIA
1916 i1917.1918.1919.1920.1921.19221923_
40, 289328.171518, 729539.172672, 746621,103587, 770740, 478
$643, 243, 9911, 360, 802, 2931, 770, 848, 1331, 838, 002,3952, 212,178, 0291, 937, 291, 8582, 005, 570, 0202, 478, 751, 471
$15, 966. 004,147.003, 414. 003,409.003, 288. 003,119.003,412. 003,347. 50
$17, 612, 73979,454, 848137, 781, 370128,195, 161118,750,98984, 660, 22093, 573, 55973, 266, 630
$120.00132. 00175. 00166.0098.0079.0069.0041.84
$437.00242.00266. 00238. 00177. 00136.00159. 0098.95
RHODE ISLAND
1916 119171918.1919.1920.1921.1922.1923_
3, 74523,92732, 92139, 93653,12848, 05750, 07666,965
$65, 257,163112,129, 569129, 630, 322146,109, 811180, 303, 990157,568,411171,409, 669214,749, 602
$17, 425. 004, 686. 003,938.003, 659.003, 394. 003, 279.003,423.003,206.89
$1,915, 1048, 805, 95313, 512, 76611, 234,13211, 685,1639, 236, 3289,351, 5806, 658, 089
$511.00368. 00410. 00281.00220. 00192.00187.0099.43
SOUTH CAROLINA
1916 ! _19171918191919201921 . -19221923
1,20422, 32120, 23937, 29633, 04425,16026, 83028,225
$9, 882, 94770, 917, 34973, 855,345142, 688, 832109. 246, 65768, 255, 82572, 755, 77087, 031,355
$8, 208.003,177.003, 649. 003, 826.003, 306. 002, 713. 002, 712. 003, 083.48
$77,1981, 815, 9092, 732, 5935,192,0203, 236, 8751, 246, 5231, 268,3051, 555, 315
$64. 0081.00135. 00139. 0098.0050.0047.0055.10
i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
210 STATISTICS OF INCOME
TABLE 14.—Personal returns by years—State tables—ContinuedSOUTH DAKOTA
Year
1916 i19171918 _1919192019211922 _ . .1923
Number ofreturns
97139,65445, 50538, 61434, 67021, 68121,46521, 928
Net income
Total
$7, 474, 252109,794,860151,725,486133,174,792103, 578,03647,087, 49848,949, 55150,170, 861
Average
$7,697.002,769. 003,334.003,449. 002,988. 002,172. 002, 280.002, 287.98
Tax
Total
$48, 5631,171,3284,139, 2393,124,0662, 228,187
524, 653548,688350,312
Average
$50.0030.0091.0081.0064.0024.0026.0015. 98
TENNESSEE
1916 i1917191819191920192119221923 ... _
4,41431,45138, 23250, 78965, 05460, 94963, 55569, 081
$39,867,675111, 964, 540139,173,691193,909,353212, 600,105170, 969, 895190, 723,937226, 033, 948
$9,032.003, 560. 003, 640. 003,818.003, 268. 002,805. 003,001.003, 272. 01
$413,0782, 794,1976, 795, 2689,082,0547, 565, 0093, 984, 0514,902, 6124,283.805
$94.0089.00178.00179. 00116.0065.0077.0062.01
TEXAS
1916 11917..1918..1919..1920..1921..1922..1923 _
10,514 |95,416 I114,500 |176,547 !224,617 !200,188 !186,865200, 683
1916 1.1917...1918...1919...1920...1921...1922...1923__
$113, 278,037350, 297, 337392, 975, 557643,172,301720, 720,162536, 897, 427545,901, 576613, 494, 900
$10,774.003, 671. 003,432. 003,643.003, 209. 002, 682. 002,921.003, 057. 03
UTAH
1, 25914, 63618, 51721,16430, 51026,12827, 32530, 242
$14, 281,45, 044,52, 454,61,913,
206946404436
82, 278, 38962, 713,67, 744,79, 943,
461653306
$11,343.003, 078. 002, 833. 002,925.002, 697. 002,400. 002,479.002. 643. 45
$2,643, 69713,447, 45321, 575, 47932,302, 28025, 400,84912, 667,89414,119, 65510, 678,022
$167, 6881, 364, 6521,347, 7801, 270, 5431, 506, 781842, 904955,929725, 908
$251.00141.00188. 00183. 00113. 0063.0076.0053.21
$133.0093.0073.0060.0049.0032.0035.0024.00
VERMONT
1916 11917..1918..1919..1920..1921..1922..1923_
1,1007, 2589,965
13, 56919, 20517, 74617,90121, 752
$14, 628,9552<S, 540,80434, 063, 26546, 204, 50659, 303, 30247, 561, 55751, 653, 36764,800, 009
$13,299.004,070.003,418. 003,405.003, 088.002, 680. 002, 886. 002, 979. 04
$365,0041, 459, 2531,821, 8232,074,8042, 259,1291,155, 7671, 573, 5551,332,822
$332.00201. 00183. 00153.00118. 00
65.0088.0061.27
VIRGINIA
1916 11917..1918..1919..1920..1921..1922..1923 _
' 4,19037, 95151, 20775,96692, 57676, 25771, 52377, 451
$42, 216,464130, 682, 859173,104, 495247, 658, 373273, 235, 229208, 331, 701207, 277, 342242, 586, 945
$10,076.003, 443. 003, 380. 003, 260.002,951. 002, 732. 002,898. 003,132.13
$593,3043, 929, 2737, 674, 7259,020, 2377,404, 2014,161,1164, 919,4853, 669, 294
$142. 00104.00150. 00119. 0080.0055.0069.0047.38
i The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 211
T \ B L E 14.—Personal returns by years—State tables—Continued
WASHINGTON
Year
1916 119171918191919201921 2 .1922 2 . .1923 2 _
Number ofreturns
5,36056,32295,422
114,322148,067115, 593123,216136, 057
Net income
Total
$49,697,247169, 727,615266,096, 746325,920,733375, 979,893261,400,721300, 523,342351,985, 059
Average
$9,272.003,014.002, 789. 002,851.002,359.002,261.002,439.002, 587. 04
Tax
Total
$776,4704,377,7549,743,163
11,615,7959,094,7644,878,2955,148,4773.925.801
Average
$145.0078.00
102.00102.0061.0042.0042.0028.85
W E S T V I R G I N I A
1916 i .1917..1918..1919._1920..1921..1922..1923._
2,57528,28148,87645,16896,32675, 27769, 50189, 263
$30,170, 809106,061,550156, 557,747147,949,092287,729,460207,157,054196, 777,359260, 343, 202
$11,717.003, 750. 003,203. 003, 276.002,987. 002,752. 002,831.002,916. 59
$416,3863,303,2855,709,2955,319,1978,517,2684,579,1134,594,6533,875,864
$162. 00117. 00117.00118. 0088.0061.0066.0043.42
W I S C O N S I N
1916 1 .19171918.1919 .1920192119221923_
8 26170,55494,704
105, 793150,452148 457160,519194, 050
$87,614,595228,190, 253290,199,685337,851,344436,436,810379, 754,222401,670,058547, 039, 928
$10,606. 003,234.003,064.003,194. 002,901.002, 558. 002, 502. 002, 819. 07
$1,253,2575,716, 256
11,382,12710,901,09713,232,5318,971,0449,126,8559, 019. 076
$152.0081.00
120. 00103. 0088.0060.0057.0046.48
191611917.1918.1919.1920.1921.1922.1923.
WYOMING
6737,6637,821
18,34924, 59422,41321, 94323, 246
$6,523,78728,855,60326,413,93752,463,95963,244,52951,051,62948,826,74357, 376, 054
$9,694. 003,766. 003,377.002,859.002,572. 002, 278. 002. 225. 002,468. 21
1,1,1,
$67,510838,196272,692444,063161,320783,257687,062520, 769
$100. 00109.00163. 0079.0047.0035.0031.0022.40
1 The figures for 1916 are compiled from returns reporting net income of $3,000 and over, whereas for thesubsequent years they are from returns of $1,000 and over.
2 Includes Alaska.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
2 1 2 STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by income classes by counties, calen-dar year 1923
ALABAMA
Counties
AutaugaBaldwinBarbour._ _-BibbBlountBullockButlerCalhoun _ _Chambers.Cherokee.ChiltonChoctawClarkeClayCleburne.CoffeeColbertConecuhCoosaCovingtonCrenshawCullmanDaleDallasDeKalbElinore. ._EscambiaEtowahFayette _Franklin _.GenevaGreeneHaleHenryHouston
Num-ber of
returns
1251872262354595
2361,060
20837
11354
110293886
67912930
35252
16596
1,64495
185307980
9372
11769
12758
427
Under$5,000
114• 171
2102144186
21496519132
1005096273777
64412029
32048
15085
1,50886
167273915
8165
10161
11051
380
$5,000to
$10,000
78
121634
1661123
103
12117
2651
184
1110937
141954
85
104
145
40
$10,000andover
4845156
34523121
294
14
41
4324
15114264327
Counties
JacksonJeffersonLamarLauderdaleLawrenceLeeLimestoneLowndesMaconMadisonMarengoMarionMarshallMobileMonroeM ontgomeryMorganPerryPickensPikeRandolphRussellSt ClairShelbySumterTalladegaTallapoosaTuscaloosaWalkerWashingtonWilcox .WinstonMiscellaneous
Total
Num-ber of
returns
12324,397
4663467
39613283
13468129570
1545,450
1134,248
7481701092958091
191249173516186
1,1541,191
441399831
51,049
Under$5,000
11622, 590
4458456
35712177
11758825766
1404,992
993,842
69714891
2597581
183235162467165
1,0411,110
43122952
46,841
$5,000to
$10,000
61,168
2386
3085
137000
CO C^
3058
24445171519267
118
31157264
112
23
2,818
$10,000andover
1639
1259314
231012
1536
162653
1734133
186
4117
1616
1,390
ARIZONA
Apache...Cochise...Coconino.GilaGraham..Greenlee.MaricopaMohave..Navajo._.
3,113430758
2,703
5,
1,
126322630558002
1053,270
7022, 605
123313
5, 285536982
51213784
38
2851616
3391914
160
64
PimaFinalSanta Cruz.YavapaiYuma.Miscellaneous.
Total....
3,297516511
3,204674
55
22,899
3,144493489
3,088639
16
21, 790
1221720952930
888
3162
216
221
ARKANSAS
Arkansas. .AshleyBaxterBentonBooneBradley...Calhoun.._CarrollChicotClarkClayCleburne..Cleveland.Columbia.Conway.-.Craighead.Crawford..CrittendenCrossDallasDeshaDrew.Faulkner..
669261
69460131170
72115291426265
4848
291166
1,024437315320205490266246
646247
6644912815063
1082754112474343
267139985424304308183473249231
159281
1372
119
1744
1211291110111613129
8513272
56111
121610
2116456
FranklinFu l ton .GarlandGrantGreeneHemps tead . . .Hot Spring._.HowardIndependence.IzardJacksonJeffersonJohnsonLafayetteLawrenceLeeLincolnLittle R i v e r . .LoganLonoke.MadisonMarionMi l l e r . . .
13632
39376
14525123364
2,350177202315264671611632991521
31
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 213
TABLE 15.—Personal returns—Distribution by income classes by counties, calen-dar year 1923—Continued
ARKANSAS—Continued
Counties
MississippiM onroeMontgomeryNevada .._NewtonOuachitaPerrvPhillipsPikePoinsettPolk.PopePrairie..PulaskiRandolphSt. Francis
Num- !ber of j
returns
94728846
3225
8Q818
1,39756
398124274159
8,273
349
Under$5,000
87827342
3044
68916
1, 31255
391118261147
7,61866
329
$5,000to
$10,000
46114
14
571
59153
118
4023
17
$10,000andover
324
25323
Counties
Saline.Scott..Searcy.SebastianSevierSharp.StoneUnionVan BurenWashingtonWhiteWoodruffYellMiscellaneous.
Total
Num-ber of
returns
1863334
2,468261
287
3,2097
52335722913234
35, 788
Under$5,000
1763233
2,26324827
72,959
A0
493343208126
5
33, 288
$5,000 I $10,000to and
$10,000 over
71
13411
1
155
2113176
3
171
2
951914
20
1,622 878
CALIFORNIA
AlamedaAlpineA mad orButteCalaverns _.ColusaContra CostaDel NorteEldorado. ._FresnoGlenn . .HumboldtImperial.. . .InvoKernKingsLakeLassenLos AngelesMadera .MarinM ariposaMendocino ._MercedModocMonoMonterevNapa . . ._
OrangePincc-r
46,9003
3782,359
319824
7,515244332
15, 252805
3,8262,383
4778,9501,694
140812
200, 997.633
3,816209909
1,81517726
2,2941,319
92712, 5962,681
42, 9113
3602,221
298764
7,326234299
14, 573753
3,6072,244
4548,6151,576
122769
179, 633600
3,530200847
1,71816526
2, 0961,227
89411, 7202,608
2,681
131071441
1498
2847939
15610316
248831534
12, 93024
1987
497712
1387426
63259
1,308
5317
194025
200136336
873539
8,4349
882
1320
60187
24414
Plumas.RiversideSacramentoSan Benito _ . _San Bernardino.-San DiegoSan FranciscoSan JoaquinSan Luis Obispo..San MateoSanta Barbara
1 Santa Clara' Santa Cruz
ShastaSierraSiskiyouSolano .SonomaStanislausSutterTehamaTrinityTulareTuolumneVenturaYolo . .YubaMiscellaneous..
Total
6323,595
13, 358644
5,88512, 56093,83410, 0051,9074,5975,399
11,1842,4231,063
1392,3155,5713,8933,098
651647108
4,678735
3,4461,3651,405
360
517,109
6133,282
12, 552597
5,41311, 55884,1639,3981,8064,0784,837
10,1852,2641,013
1322,2555,4153,6142,924
617605101
4,427711
3,1131,2891,341
39
470, 735
16223563
36332669
5, 658443
78329344703122375
5012720013229345
19519
2326054
201
29, 336
390
24311
140333
4,01316423
19021829637132
10297942
582
56
1011610
120
17,038
COLORADO
Adams ._AlamosaArapahoeArchul etaBaca..BentBoulder.Chaffee...CheyenneClear CreekConejosCostillaCrowleyCusterDeltaDenverDoloresDouglas..Eagle
428352616
5037
2782,348
695D»789641
13574
30635,680
25131192
4113425914635
2652, 251
681CODo769240
13271
29732, 996
25128189
ElbertEl PasoFremontGarfield...GilpinGrandGunnisonHinsdaleHuerfanoJacksonJeffersonKiowaKit CarsonLakeLa PlataLarimer _Las AnimasLincolnLogan
874,5371,051
33251
155578
61,509
12867
74189525606
1,3013,990
223596
824,1311,005
32150
154568
61,468
1184174
185506589
1,2133,918
223581
52613810118
331
19
4
14581
2
8
7
21
2715
13 i
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
214 STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—ContinuedCOLORADO—Continued
Counties
MineralMoffatMontezumaMontroseMorganOteroOurayParkPhillipsPitkinProwersPuebloRio Blanco
Num-ber of
returns
1,7181468
154369562
1,35313598
10880
4504,226
112
Under $ 5 : ° 0 0
*5 '0 0 0 $10,000
1,6711467
152352535
1,31313397
10775
4324,031
110
40
2141833
2113
15126
2
397
23
69
$10,000andover
Counties
Rio Grande.Routt .SaguacheSan JuanSan MiguelSedgwickSummitTellerWashingtonWeldYumaMiscellaneous.
Total.
Num-ber of
returnsUnder$5,000
31133911619639295159365137
2,19924050
72, 366
30033611319438294155351134
2,14123811
68,200
$5,000to
$10,000
$10,000andover
2,856
2112
13
1,310
CONNECTICUT
FairfieldHartfordLitchfieldMiddlesexNew HavenNew London
33,24246,144
6,0053,826
45, 2339,911
30, 26942, 7715,5243,489
42,0419,339
1,1,
1,
704947289202971358
1,1,
1,
269426192135221214
TollandWindhamMiscellaneous
Total
1,0774,233
149
149, 820
D E L A W A R E
9464,030
13
138,422
7112985
607451
6,756 4,642
KentNew CastleSussex
1,15,
1,
404829930
1,14,
1,
332728834
56616
79
16485
17
Miscellaneous
Total
39
19,202
20
17,914 763
DISTRICT OF COLUMBIA
525
Washington, D.C. 75,796 57,558 ! 14,409 3,829
FLORIDA
AlachuaBakerBay —Bradford. _.BrevardBrowardCalhounCharlotte...CitrusClayColumbia..DadeDe SotoDixieDuvalEscambia—FlaglerFranklin. . .QadsdenGladesHamilton...HardeeHernando..Highlands..HillsboroughHolmesJacksonJeffersonLafayette...LakeLeeLeon
80038
17283
5822555586
11592
1926,995
30014
10,5521,870
281092782558
19870
1687,044
341625828
710383286
76534
16681
5272205482
10685
1846,419
28512
9,9401,773
2599
2392457
19568
1606,596
311505128
658343263
20242
31191
453
29781
37655
35
24
126
231185
292314
1522
2416
1525
27971
23642
515112
217242
S9
LevyLiberty.. . .M adisonManatee _MarionMonroeNassauOkaloosaOkeechobeeOrangeOsceolaPalm BeachPascoPinellas.PolkPutnam
i St. Johnsi St. Lucie1 Santa Rosa. .
SarasotaSeminoleSumter. __Suwanee
I Tavlor1 Union
VolusiaWakullaWaltonWashingtonMiscellaneous
1 Total
1402371504
61876518546
1001,706
1762,180
1322,9882,371
60099865010817569665
20721620
1,7305
1327371
49,591
13320694715677481764097
1,511169
1, 985126
2,6082,193564928621991626686320321020
1,5224
1156533
45,910
631
203014752
1144903
2251042244195919213
123
11422
I2,095
13213211
813
1053
1557414261044
8516416
1, 586
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by incomeyear 1923—Continued
GEORGIA
215
by counties, calendar
Counties
ApplingAtkinsonBaconBakerBaldwinBanksBarrowBar towBen HillBerrienBibbBleckleyBrantleyBrooksBryanBullochBurkeButtsCalhoim . . . _CamdenCampbellCandlerCarrollCatoosaCharlton . ._ _ChathamChattahoocheeChattoogaCherokeeClarkeClayClaytonClinchCobbCoffeeColquittColumbiaCookCowetaCrawfordCrispDadeDawsonDecaturDe KalbDodgeDoolyDoughertyDouglasEarlvEcholsEffingharnElbertEmanueiEvansFanninFavetteFloydForsytbFranklinFultonGilmerGlasscockGlynnGordonGrady•GreeneGwinnettHabershamHallHancockHaralsonHarrisHartHeardHenryHouston
Num-ber of
returns
3821
74
1376
84268260
244,784
5237
14420
161207
6837368620
1762839
7,929477
51133
1,003238733
7371202003214
3656
130142
2171,517
6939
7792758
\l215• 7 9
i 375110
9111467
30, 28084
722435799
18712033448705673
379
169
Under$5,000
3620
74
1275
83246252
134,472
4635
12818
1531986435328120
1662636
7,35645847
119918208530
7051111842813
3075
120132
1911,373
66
' 72024531373
205763751
i 10841
1362
27, 7678
i 4685384688
17311731244664971
374
157
$5,000to
$10,000
1.1
611
1359
1925182554125
622
3681935
62221
217
1121
30
71
1995
33723
282
4814
1, 559
- - -
57782
184442
58
$10,000andover
1
4
932
120
18
34
12
4
1205
19
231
- - - - - - -
11252
2813
749
32
2212
21
22
1954
17
44614
3
4
Counties
IrwinJacksonJasperJeff DavisJeffersonJenkinsJohnsonJonesLamarLanierLaurens .LeeLibertyLincolnLongLowndesLumpkin _ _McDuffieMclntoshMaconMiadisonMarionMeri wether..MillerMiltonMitchellM^onroeMontgomeryMorganMurray . _MuskogeeNewtonOconeeOglethorpePauldingPickens..PiercePikePolkPulaskiPutnamQuitmanRabunRandolphRichmond _ _RockdaleSchley
i Screven - -SeminoleSpalding .StephensStewart...SumterTalbotTaliafcrroTattnallTavlor . . .TelfairTerrellThomasTift - .-ToonibsTownsTreutlenTroupTurner .TwiggsUnionUpsonWalkerWaltonWareWarren. _ _ .WashingtonWayneWebster
' Wheeler
Num-ber of
returns
22125882693962419
10113
21419301913
514
4132
1394929
15595
1268921
14411
2,952187143421506381
3165963
262
1144,693
46216847
41012655
5015634464067
112427147109
311
6825692
279234174918
91171112
28
Under$5,000
211138425889322149512
20519281513
4774
3531
1304926
14974
1257920
14110
2,730176143321455578
2955658
257
1104,414
45216443
380i 124
53485
543345
i 3661
109382143
i 1043
1061456
32
264221165881
84159109
27
$5,000to
$10,000
7213121516
21
271316
26
118121
1459
1
353
183
31
1991
24
1621
I 1 2111363
3134
146
3
788
334
103
i
$10,000andover
L52
22
41
3
3
10
3
3
1
2
1
772
23
3
23
80
2
14
41
1
\ 141
! 1
22
3
851432
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
216
TABLE 15.-
STATISTICS OF INCOME
-Personal returns—Distribution by income classes by counties, calendaryear 1928—Continued
GEORGIA—Continued
Counties
WhiteWhitfleld.-..Wilcox...WilkesWilkinson
Num-ber of
returns
1225738
15161
Under$5,000
1122135
14657
$5,000to
$10,000
120
Q
00 O
OC
$10,000andover
16
21
Counties
WorthMiscellaneous.. .
Total
Num-ber of
returns
71,341
Under$5,000
6714
65,959
$5,000 i $10,000to | and
$10,000 | over
1 i 148 I 15
3,477 ; 1,905
HAWAII
Hawaii...Honolulu.Kalawao.Kauai
1,5968,397
1
1,4827,478
821
70
43
44311
118
MauiMiscellaneous
Total. .
1,48065
12,421
1
11
4105
196
!5638
815
1422
410
IDAHO
ILLINOIS
AdaAdamsBannockBear LakeBenewahBinghamBlaineBoiseBonnerBoonevilleBoundaryButteCamasCanyonCaribouCassiaClarkClearwaterCusterElmoreFrankl in
Gem _Gooding
3,02756
2,9383255604382101508756502503050
1,190320430110260100450141451278360
2,89252
2,8723185414312041508366242392848
1,17331741810925699
443141441271352
"!J58 1
7 {176 !6
3222 i11 |,2 !2 !.
16 !3
12!"1 .4 i__
7
106 !
22
8
21
74
1
1
1
Idahol Jefferson, Jerome1 Kootenai
LatahLemhi..LewisLincoln
i MadisonMinidoka .
j Nez PerceOneida_OwyheePayettePowerShoshone ._Teton .Twin FallsValleyWashingtonMiscellaneous
TotaL
470224 ,250 ;
1,5151,000
350260175 !
215360
1,150175 j180 i325 i158
2, 468175 !
1,246215440
12
25,012
465223246
1,474978347256172212359
1,110173176322158
2,369171
1,207213439
4
24,329
1'7 i
33 !1923
3
3 2 :2 L4 i3 i
so ;28 !
6 \
577
2831
3
1»
19
11
2
106
Adams_AlexanderBondBooneBrownBureauCalhounCarrollCassChampaign...ChristianClark...Clay..Clinton _.Coles..Cook _.CrawfordCumberland..De KalbDewitt.DouglasDupage.Edgar _.EdwardsEffinghamFayette.Ford..FranklinFulton
3,1511,140
352525131
1,60594
9791,1883,6722,096
319259437
1,750j 475, 572
562115
1,8241,247
7697,916
74580
341244637
3,5291,545
2,8721,049
336498121
1,55792
9601,1323,4012,012
285243407
1,648431,832
519110
1,7031,203
7447,299
67975
322227604
3,4561,467
2026211199
352
1748
19564265
1971
25,909364
833517
36448
51613285560
7729581
13
28
76208
111131
17, 83171
3898
25318
"345
1818
GallatinGreeneGrundyHamiltonHancockHardinHenderson...HenryIroquoisJacksonJasperJeffersonJerseyJo Daviess...JohnsonKaneKankakeeKendallKnoxLake...LaSalleLawrenceLee.Livingston..LoganMcDonough.McHenryMcLean"Macon
68775
67356
1732,612
9951, 541
110595280673101
11, 7822,674
3093,6017,5845, 598
6391,3831,6871,160
8492,2904,5914,940
78682641
7063949
1652,504
9371,473
10354526964799
11,0922,544
2903,4276,7635, 242
5761,3261,5931,063
7902,2114, 2684,552
52136
52665
7146546
399
202
4549114
116405248393880684460
219270
15
10
813
3712141
1126
236395
58416108241914291519
104118
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 217
TA«LE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—Continued
ILLINOIS—Continued
Counties
MacoupinMadisonMarionMarshallMasonMassacMenard _MercerMonroeMontgomery ._MorganMoultrie . .Ogle.PeoriaPerryPiatt _Pike .PopePulaskiPutnamRandolphRichlandRock IslandSaint Clair
Num-ber of
returns
4,1918,0031,888
514542208297544307
1,7321,257
2861,141
10, 34294449741331
466214
1,018198
7,30910,914
Under$5,000
4,1197,6271,813
475500198278524293
1,6541,132
2671,0859,594
88745038427
458213973181
6,97210,419
$5,000to
$10,000
592705726246
16161455
1001741
481453119271
2510
227368
$10,000andover
13106181318434
23252
1526712161021
207
110127
CountiesNum-ber of
returnsUnder$5,000
SalineSangamonSchuylerScottShelbyStark.StephensonTazewellUnionVermilionWabashWarrenWashingtonWayne _.WhiteWhitesideWill.WilliamsonWinnebagoWoodfordMiscellaneous
Total
2,1189,123
217254409343
1,7662,014
2636,103
418979256138201
1,7818,1133,4988,172
8404,953
676,489
2,0418,470
204239395331
1,6281,913
2375,779
405917237132190
1,6717,7413,3837,644
7984,596
620,965
$5,000to
$10,000
$10,000andover
447127
1111957525
2261247166
1075
25283
348
33,940
14206
1831
4326
198
1153
135
12032
1803
149
21, 584
I N D I A N A
Adams .Allen..BartholomewBentonBlackfordBooneBrownCarrollCassClarkClayClintonCrawfordDaviess.Dearborn. _Becatur,De KalbDelawareDuboisElkhartFayetteFloyd.FountainFranklinFultonGibsonGrantGreeneHamiltonHancockHarrisonHendricksHenryHowardHuntingtonJacksonJasperJayJeffersonJenningsJohnson.Knox..KosciuskoLagrangeLake
LawrenceMadison . .
49313,876
617287519306
17178
2,1101,053
9451,106
89833568416
1,0913,032
3494,770
9541,745
447176174962
1,6891,299
511387116309
1,0002,1961,502
571215456310197552
1,765606213
23,6994 1781,6672,923
47013, 099
566280485284
17174
2,0221,004
9121,053
86800533402
1,0572,775
3224,504
8991,637
424161157926
1,5581,256
490374109293937
2,0491,437
545200424273182511
1,633567206
23,0273 8971,5582,745
16505297
2515
4754222393
24241226
16222
187366517121228853916137
1343
103401912232913289630
753920282
120
7272
22
97
137
1114
91128
955
7919436358
4645
320442573982
13369
133792758
MarionMarshallMartinMiamiMonroeMontgomeryMorganNewtonNobleOhioOrangeOwenParkePerry .PikePorterPoseyPulaskiPutnamRandolph .RipleyRushSt. JosephScott . . .ShelbySpencer . . . .StarkeSteubenSullivanSwitzerlandTippecanoeTiptonUnion.__VanderburgVermilionVigoWabashWarrenWarrickWashingtonWayne .WellsWhiteWhitleyMiscellaneous
Total
41 67982274
1 2951,235
80932026463735
292165276185467
1 188267124316546320446
15,77975
781170238258
1,51233
2,661424154
6,8911,6227,284
848124360152
2,973472312352120
178,831
38 57877966
1 2381,132
73429025057833
258160260164460
1 141246120295521298408
14,95572
702166231243
1,45931
2,488407143
6,2821,5786,773
784115337144
2,747433301332
55
168,107
1 991357
406758201144
244
12157
34133
19201230
5193
3945
13
119139
38434
32648
8166
14032101743
7,263
1 110gI
173617103
159
10
4g
13819
5108
305
40
22
14
5412
22510
18516172
86713
22
3,461
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
218 STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—Continued
IOWA
Counties
AdairAdamsAllamakeeA ODanooseAudubonBentonBlarkhawkBoone
BuchananBuena VistaButlerCalhounCarrollCassCedarCerro GordoCherokeeChickasawClarkeClayClavtonClintonCrawfordDallasDavisDecaturDelawareDPS MioinesDickinsonDubuqueEmmetFavetteFloydFranklinFremontGreeneGrundyGuthrieHamiltonHancockHardinHarrisonHenryHowardHumboldtIdaIowaJackson
Jefferson
Num-ber of
returns
287204387888334891
4 3961 795
600548738418674
1 139869555
2 490942303190630765
3,722995
1 231193221488
2 767260
6,708570
1 418603357516478404477791333928857620232403798370584
1 180521
Under$5,000
274190381844319860
4,1391,714
571517713406644
1 091837535
2 371904294177608744
3,525977
1,194183216471
2 543255
6,390560
1,388576334485459388467756326887829594213395775354571
1 130491
$5,000to
$10,000
12105
361227
1857226252110263628209130
7112015
1381432
84.
16145
4200
2723182213149
227
38I 271 23
106
2115103927
$10,000andover
141834
72936424
124
2882226
5945211
791
1184
459
21
13
31392213
3
Counties
JohnsonJonesKeokukKossuth_.LeeLinn _LouisaLucasLyonMadisonMahaskaMarionMarshall ._Mills . .MitchellMononaMonroe _.MontgomeryMuscatine .O'BrienOsceolaPagePalo AltoPlymouth . .PocahontasPolkPottawattamie.-.PoweshiekRinggoldSacScottShelbySiouxStoryTamaTaylor _UnionVan BurenWapelloWarrenWashingtonWayneWebster.Winnebago.WinneshiekWoodburyWorthWrightMiscellaneous
Total
Num-ber of
returns
1,330442548745
2,4577,254
310594562325952780
1,792640370486
1,027936
1,509838320
1,065322
1,212589
20,7645,456
743172848
8,271650666
1,223828568
1,038217
2,431565818281
2,819291580
8,710344
1,02682
135,864
Under$5,000
1,220411527719
2,2996,827
303572549304895740
1,685611343469991893
1,401800307
1,004317
1,153575
19,4845,220
716161802
7,700625632
1,152799556
1,004216
2,276549782278
2,670284553
8,248342989
3
128,821
$5,000to
$10,000
82241925
106289
5161219363379281316293374291351
55511
873168231145
38521296525
929
1103
14313
1106
23326
23552
5,154
$10,000andover
28721
52138
2612
217
281
1417
1034
9
10
43
40768
4
1186
456435
5225
3914
136
227
1,889
KANSAS
Allen.... _.AndersonAtchison. . .Barber__BartonBourbonBrownButlerChaseC hautauquaCherokeeCheyenneClarkClayCloud..Coffey.ComancheCowleyCrawfordDecatur.-Dickinson
786256
1,238307972943675
2,379251346
1,124203122502703265131
2,1503,360276
1,469
758247
1,171296939898658
2,284241342
1,058197120487665249130
2,0053,247
2681,426
DoniphanDouglas ; 1,EdwardsElkEllisEllsworthFinneyFordFranklin.GearyGoveGrahamGrantGrayGreeleyGreenwoodHamiltonHarperHarveyHaskellHodgeman
3571,072
411262525429273825572650146106
97429
71788
3781,276
2454
318
1211
1115
18
315
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 219
TABLE 15.—Personal returns—Distribution by income classesyear 1923—Continued
KANSAS—Continued
' counties, calendar
Counties
JacksonJeffersonJewellJohnson _KearneyKingmanKiowaLabetteLaneLea ven worthLincolnLinnLoganLyonMePherson . .MarionMarshallMeadeMiamiMitchell .MontgomeryMorrisMortonNemahaNeoshoNessNortonOsageOsborneOttawaPawneePhillipsPottawatomie
Num-ber of
returns
280336288525
50267144
1,72952
1,392282227116
1,376959892919148636446
2,963330
75390
1, 0652°°304305398295346346460
Under$5,000
27233127649748
259142
1,68352
1, 285275222115
1,319939877893148623438
2, 81532774
3861,019
222295302393290339339450
$5,000to
$10,000
73
1010262
42
81
5
4118g
24
96
912
430
632456
10
$10,000andover
122
18
2
4
26
1626
42
57
1
16
3 !
31 ,21
Counties
Prat t . .RawlinsRenoRepubl ic .RiceRiley.Rooks... _.RushRussellSalineScottSedgwick.SewardShawneeSheridanShermanSmith. _StaffordStantonStevensSumnerThomasTrego . . .WabaunseeWallaceWashingtonWichitaWilsonWoodsonWyandotteMiscellaneous
Total
Num-ber of
returns
648257
2,088461552964215333305
2, 08871
10, 043235
8,262131316286420
2630
1, 05531490
26911836039
732170
9, 71778
86, 291
Under$5,000
635252
1, 998451543928214329298
1,99771
9,508231
7,925128313278409
2630
1,01630390
26611835130
700165
9,46618
82, 993
$5,000to
$10,000
82
6987
23136
66
3463
2313288
2510
3
76
215
16736
2,320
$10,000andover
53
2122
13
11
25
1891
106
1
141
2
11
8426
978
K E N T U C K Y
AdairAllen _-_AndersonBallard _Barren-Ba th , - —Bell.BooneBourbonBoydBoyle --Bracken _BreathittBreckinridgeBullittButler . . .Cal dwell-CallowayCampbellCarlisleCarrollCarterCaseyChristianClarkClayClintonCrittendenCumberlandDaviessEdmonsonElliottEstillFayetteFlemingFloydFranklinFul ton--Gallatin
20899445
18671
8002,079
63910412713318217
301104
6,44026
172111
8763766
186
7015
1,024263
6704,517
5833360446738
19878944
16865
90093
7471,848
59291
12213017916
288100
6,11325
164101
5702674156
6114
908243
6594,033
5231453344135
114
175
573
11111
23
4016432113111
103
2471
3216
134322
1
2163
GarrardGrantGravesGraysonGreenGreenupHancockHardinHarlanHarrisonHar t .Henderson.HenryHickman . . .HopkinsJacksonJeffersonJessamine--JohnsonKentonKnottKnox._Lariarue.LaurelLawrenceLeeLeslieLetcherLewis _LincolnLivingston. _LoganLyon..McCracken..McCreary.-.McLeanMadisonMagoflinMarion
1061103998711
59539
2151,680
27643
58912324
1,02610
27, 325200280
9,14842
1714573
150103
365871
12814
30266
2,02711953
38961
154
1,
24,
8,
1,
9910635176
8585
38205602257
3952411923
9518
419192257772
391534169
13399
2637
69124
13282
6385911250
35354
139
64
33103818
60164
4731
522
1,8106
18264
21344
1331
18241
151
11542
2439
151
2183
181
23
1,09625
11215
52
5331
124
54441—25t 15
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
220 STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1928—ContinuedKENTUCKY—Continued
Counties
MarshallMartinMasonMeade --MenifeeMercer. _MetcalfeMonroeMontgomeryMorgan__ _.MuhlenbergNelson__NicholasOhio.OldhamOwenOwsley.PendletonPerry...-Pike..--- ---PowellPulaskL.Rockcastle
Num-ber of
returns
5699416223
22821926329
1,114201108243182296
991,1901,160
3043386
56 I97 |
358 !
22 |2 \
212 I2 i
18 I210 |
27 ;1,046 I
178 !
100 !
232 :167 j
28 |6 !
93 i1,141 j1,119 j
29417 !
85 !
43
13
15
13
64432
114
59
21
RobertsonRowanRussell..Scott....Shelby..SimpsonSpencer.Taylor..yToddTriggTrimbleUnionWarrenWashingtonWayneWebsterWhitleyWolfe.Woodford.-Miscellaneous
251279942567
1134011
417826
9157
34390438
25475
4537
229250902457
109388
4007618651
32286737
22318
Total ! 79,091 72,661
4
1925
4184
31251
46
1225
1
3
34
2
2
514
1
912
LOUISIANA
1418
4,334 2,096
A cadiaAllen
Assum pt ion
BeauregardBienvilleBossierCaddoCalcasieuCaldw^llCameronCatahoula.-ClaiborneConcordiaDe SotaEast Baton Rouge-East CarrollEast Feliciana. .Ev angel ineFranklinGrantIberiaIbervilleJacksonJeffersonJefferson Dav is . . .LafavetteLafourche
LincolnLivingston
M^orehouseNatchitoches
677437188210224541231285
8, 6881 749
863640
970192538
2, 93818788
12820514660645610558129675835718530257
ISO272346
653416180194212521220266
7,8601 619
813639
913182514
2,76416884
12618214257142210255728972433417026855
161253323
, 0138
108
144
11564
783
141
817
1171742
154
2527
3194
20187
20
1017
4J8 i
64 I6 i7 '•8 i
264 i52 .
2
1627
5 7 •
2 !
8
107
53
1458 :
14
9 ;6
Orleans.Ouachita._PlagueminesPointe CoupeeRapidesRed River.Richland _Sabine.St. BernardSt. CharlesSt. Helena...St. James .St. John the Bap-
tistSt. LandrySt. MartinSt. Mary..St. TammanyTangipahoaTensasTerre BonneUnionVermilionVernonWashingtonWebsterW e s t B a t o n
Rouge. .West CarrollWest FelicianaWinnMiscellaneous
Total
32, 9551, 896
128192
2,092195209155112272
10232
165511101669360(370118299149231473489531
2004863
223407
67, 440
29,8711,747
121181
1,944178198144104267
10211
155482
98614339639103265130214455468489
1914762
219344
61, 891
2,027109
5
100118974
15
423
3351619
9231414171924
4.
50
3,720
1,05740
27
48
3o11
6
66
205
126
1153
218
3
: . : . . .
13
1,829
MAINE
AndroscogginAroostook-.CumberlandFrankl in . - .HancockKennebecKnoxLincolnOxfordPenobscot
5,601 |1,591
13,250 j640 I998
5,438 !1,424 !
444 !1,850 !
5,876
5,2311,488
12, 066591886
5,1131,304
4161,7295,418
23971
7833378
224911982
282
13132
4011634
101299
39176
PiscataquisSagadahocSomersetWaldoWashingtonYorkMiscellaneous
Total 1,183
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 221
TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923— Continued
MARYLAND
Counties
AlleganyAnne ArundelBaltimore _. . . .CalvertCaroline -Carroll .-- . . .CecilCharles .DorchesterFrederickGarrettHarfordHoward..Kent
Num-ber of
returns
4,6762,0404,346
50318840984238421
1,756292
1,012477306
Under$5,000
4,3661,8263, 647
42287
941220385
1, 616266921435289
$5,000to
$10,000
219183428
6
301228
10321633013
$10,000andover
9131
2712
12261368
375
28124
Counties
MontgomeryPrince Georges. _ ^Queen AnnesSt. MarysSomerset. _ _Talbot-_Washington.. .
! Wicomico.-Worcester.City of Baltimore.
j Mi scell aneous
Total
Num-ber of
returns
2,9002,687
171106270410
2,964571367
69, 63429,934
127, 770
Under$5,000
2,5722,598
158100243350
2,686504332
61,91727, 262
114, 740
$5,000to
$10,000
21664103
2241
1784532
4,8501,981
8,634
$10,000andover
11225335
1910022
32,867
691
4,396
MASSACHUSETTS
Barnstable. 1,049Berkshire. 8,425Bristol 26,178Dukes 136Essex _ 49,131Franklin I 3,549Hampden | 30,478Hampshire j 2,986Middlesex 88,807
8167,725
24,248110
45, 7433,326
28, 2902,606
79, 669
143451
1,17421
2,046160
1,346266
5,857
90249756
51, 342
63842114
3,281
Nantucket | 172Norfolk | 31,553Plymouth j 17.002Suffolk |109,755Worcester ! 44,369Miscellaneous | 1,510
Total 415,100
15226, 37715,807
101, 35341, 6231,115
378, 960
132,918
7864,7681,624
233
21, 806
72,258
4093,6341,122
162
14, 334
MICHIGAN
AlconaAlgerAlleganAlpena.AntrimArenaeBaragaBarry.BayBenzieBerrien..Branch..CalhounCassCharlevoixCheboyganChippewaClareClintonCrawfordDeltnD ickiusonEatonEmmetGeneseeGladwinGogebicGrand Traverse..GratiotHillsdaleHoughtonHuronIngbara jIonia jTosco !IronIsabellaJacksonKalamazooKalkaska |Kent _JKeweenaw !Lake j
4431399062822382241518
2, 804236
4, 937438
4,141709381285999102394•138
1.8201, 0411,063
5079, 527
1032, 285
668573544
2, 359450
6, 6631, 472
2191,024
3425, 7387,972
LapeerLeelanauL e n a w e e . .LivingstonLuceMack inacM a c o m bManis teeMarquetteMasonMecostaMenominee-MidlandM'issaukeeMonroeM ontcalmMontmoreneyMuskegonNewaygo . . .OaklandOceanaOgemawOn ton agonOsceolaJOseodaOtsegoOttawaPresque IsleRoscommonSaginaw..St. 'GlairSt. JosephSanilacSchoolcraftShiawasseeTuscolaVan BurenWash ten a w.-WayneWexfordMiscellaneous
Total.
35050
., 433351205225,992650
!,40057540085035540
, 565600
25,100275
5,80730066
225250
9?I, 40024319
\ 236I, 3961,700273350
I, 425530
1.125I, 296\ 544' 850), 019
32748
1,297324196221
1,815619
3, 25755437278032139
1,444568
5, 844256
6,22228760
217235
: 91I 2,244S 2241 17! 5,772I 3,177
1, 6031 257: 334: 1,326
5011, 077
I 2,940195. 065
795! 2,83G
152
841862
1331894121838211
8215
169 I13 ]382 !12 |
SI12 j2 !-
529324413499103213
39172
876
2031133
97132
293140021013
m2342
2277, 013
31129
596
171793563
3166
1294. 466
2454
350, 072 j 329, 509 | 12, 947 ! 7, 616
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
2 2 2 STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 192S—Continued
MINNESOTA
Counties
AitkinAnoka -BeckerBeltramiBentonBig StoneBlue EarthBrownCarltonCarverCassChippewa .ChisagoClayClearwaterCookC ottonwoodCrow WingDakotaDodgeDouglasFaribaultFillmoreFreebornGoodhueGrant _ . .HennepinHoustonHubbardIsantiItascaJackson _ »_ _KanabecKandiyohiKittsonKoochichingLacqui ParleLakeLe SueurLincolnLyonMcLeod
MarshallMartin . _
Num-ber of
returns
8919127546793
1751,410
5556302681533261647825911
149974990136284679320992996121
50,8281626182
96620741
62692
45210874029992
43426447
152469
Under$5,000
8318526644687
1661,327
5295812571493161567695911
143933969130262667304947936118
47,1201555778
94420040
61490
44610173228787
41024945
147448
$5,000to
$10,000
656
1969
5620218487
11
6311469
101234383
2,300644
1871
10155595
241122
19
$10,000andover
132
276
283
212
107
1324
1122
1,4081
4
211233
4
32
Counties
MeekerMille LacsMorrisonMowerMurrayNicolletNoblesNormanOlmstedOtter TailPenningtonPinePipestonePolk .PopeRamsayRed LakeRedwoodRenvilleRiceRockRoseauSt. LouisScottSherburneSibleyStearnsSteele _StevensSwiftToddTraverseWabashaWadenaWTaseca _WashingtonWatonwanWilkinWinonaWrightYellow Medicine-Miscellaneous
Total _ .
Num-ber of
returns
201136425
1,07284
134377129
1,813710255161508
1,005150
30, 94352
229262991308
6918,117
22753
1201,641
54511832039192
445151440676404595
1,81848821480
134,360
Under$5,000
191128412
1,02677
127366127
1,664669250156503981145
28,91552
21724594229768
17,13422349
1111,559
51611331638591
425139422622398590
1,66447720327
126,068
$5,000to
$10,000
677
336692
9425545
234
1,267
91435
71
6444 .26
66214461
137
143565
96101134
5,345
$10,000andover
416
13112
5516
1
11
761
33
144
339
23
1681
754
19
581
19
2,947
MISSISSIPPI
AdamsAlcornAmiteAttalaBentonBolivarCalhounCarrollChickasaw.Chqctaw.. .Claiborne..ClarkeClayCoahomaCopiahCovington..De SotoForrestFranklin. . .GeorgeGreeneGrenadaHancock.. .Harrison.. .HindsHolmesHumphreysIssaquena..I tawamba. .
57330511814211
1,1192356
20139
112174195
1,12325289
1161,162
812074
260209
1,2322,778
198198332
506264114131
111,078
2352
18837
104161184
1,06723587
1041,068
801867
247186
1,1632,517
177185322
433345
26
41224
108
35928
60112
121251
1881371
248
6
15
1
433
218
434
151
11187386
Jackson _.JasperJeffersonJefferson DavisJones. . . .KemperLafayetteLamarLauderdaleLawrenceLeake _.Lee_Leflore ,LincolnLowndesMadisonMarion.MarshallMonroe. ,Montgomery..NeshobaNewtonNoxubeeOktibbehaPanolaPearl RiverPerryPikePontotoc
319559824
1,03563
101180
2,3944225
3281,066
35157533917816532225175
12719312727125263
97554
299519023
9546098
1672,232
4124
300978328527316162153295241
63116172116247219
54935
53
16241
4513
10114
11
2054133117137
14887
131015175
201
362
348
8341017
513244819
164
20
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 223
TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1928—ContinuedMISSISSIPPI—Continued
Counties
PrentissQuitmanRankinScottSharkeySimpsonSmithStone.SunflowerTallahatchieTateTippah.. .TishomingoTunica
Num-ber of
returns
9313070
1261421322651
539337977552
222
Under$5,000 |
$5,000 $10,000to
$10,000 I,
andover
8812065
1181311241947
499312896752
206
6447552
2815g7
7
44144322
1210
1
9
Counties
UnionWalthallWarrenWashingtonWayneWebster.WinkinsonWinston.. _YalobushaYazooMiscellaneous
Total
Num-ber of
returns
16556
1,9191,572
75426893
330465
31
27, 851
Under$5,000
15548
1,7781,488
70396581
320414
21
25,818
$5,000to
$10,000
58
9851
322
106
325
1,345
$10,000andover
4333
21124
195
688
MISSOURI
AdairAndrewAtchisonAudrain _ _ .BarryBartonBatesBentonBollingerBooneBuchananButlerCal dwellCallawayCamdenCape Girardeau..CarrollCarterCassCedar.CharitonChristian _ClarkClay.ClintonColeCooperCrawfordDadeDallasDaviessDe Kalb . . . .DentDouglasDunklin . .FranklinGasconadeGentryGreeneGrundyHarrisonHenrv. _HickoryHoltHowardHo wellIronJacksonJasperJelfersonJohnsonKnoxLacledeLafayetteLawrenceLewisLincoln
Livingston
6481352905843402652806532
7827,235
484225258
101,039
34011
32040
25040
102600375940340
546020
1501506110
302600117345
3,990565145480
422517112148
38,1002,850
929320
82100860225148190859415
6041282655533312552686431
7056,705
464215243
10987316
1030038
23939
100565342891317505720
148146577
267582111337
3,791557140460
420716511244
34,1682,626
906
^696
826217146182848389
373
2457911
57342
159
13
4122
1182
1012
2324412042
2333
261656
14773
19
16
84
2, 5161531921
53
32
2
922
74
7
33
20188
512
112
2
1
12983
1
11
9212
52
21
211
1,416714
1121
124
McDonaldMacon__MadisonMariesMarionMercer . .MillerMississippiMoniteauMonroeMontgomeryMorganNew MadridNewtonNodawayOregonOsageOzark
i Pemiscot . .PerryPettisP helpsPikePlattePolkPulaskiPutnamRailsRandolphRayReynoldsRipley.St. Charles-- . . .St. ClairSt. GenevieveSt. Francois _St LouisSaline.SchuylerScotlandScott. _Shannon. _Shelby . . . _StoddardStone _ _SullivanTaney _ _ _Texas. ._VernonWarrenWashingtonWavneWebsterWorthWrightCitv of St. LouisMiscellaneous
Total _
50441
5218
1,69510017018215014718260
180265490115541
30374
1,2752024161757558
115106
1,385415
5742
84175
143848
10, 2749007879
7049
9917960
1903030
450745089606060
98, 920204
192,282
46426
5116
1,59896
16717514314017660
16725046011451
127572
1,2221953881637156
110105
1,352394
5640
81672
132802
9,2728587679
6847
9717360
1883028
425734786585356
90,15051
176,035
41312
68226536
121325
12
252
336
19112231
2517
12
2225
32659292
16
25
2
220
132173
5,419103
10,475
2
2921124
125
1
3
201912
2
84
316
1434313
42
1
5
11
13,351
50
5,772
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
224
TABLE 15.-
STATISTICS OF INCOME
-Personal returns—Distribution by income classes by counties, calendaryear 1923—Continued
MONTANA
Counties
BeaverheadBig HornBlaineBroadwaterCarbonCarterCascadeChouteauCusterDanielsDaw sonDeerlodgeFallonFergusFlatheadGallatinQarfieldGlacierGolden ValleyGraniteHillJeffersonJudith BasinLakeLewis and Clark..LibertyLincoln
Madison
Num-ber of
returns
582200203103
1 40145
4,501229
1,137129601
2 60682
1,3841 369
96848
19856
2331,114
187218204
2,63635
57823
170
Under$5,000
569198198101
1 38843
4,357225
1,104124590
2 54679
1,3571 321
92748
19655
2311,104
183216204
2, 51635
57022
165
$5,000to
$10,000
11152
102
1103
2549
483
234035
211742
76
6
4
$10,000andover
21
3
341812
12
486
" I3
44
2
1
Counties
MeagherMineral
1 MissoulaMusselshell
1 Parkj Phillips1 Ponder a
Powder River..Powell - .
| PrairieRavalli.. ._
i RichlandRoosevelt
1 RosebudSandersSheridanSilver BowStillwaterSweet GrassTetonTooleTreasureValleyWheatlandWibauxYellowstoneMiscellaneous
Total
Num-ber of
returns
155183
2,101833
1,19620120654
62763
305193393473174210
9,772172124137281
3425035346
2,99340
42, 809
Under$5,000
151182
2,009829
1,16619720352
61963
298192389468171208
9,490172118132267
3324135046
2,89215
41,625
$5,000to
$10,000
3
733
264315
614332
206
54
14193
7718
909
$10,000andover
11
1914
1
1
2
76
11
247
275
NEBRASKA
AdamsAntelope...ArthurBannerBlaineBooneBox Butte..BoydBrownBuffaloBurtButlerCass.CedarChaseCherryCheyenne..Clay.ColfaxCumingCusterDakotaDawesDawsonDeuelDixon ,DodgeDouglasDundyFillmoreFranklin...FrontierFurnasGageGardenGarfield...GosperGrantGreeleyHallHamilton—Harlan
1,101225
92
1733563493
12694456560374453011219032329045758941623959039539
4641, 697
29, 30497
232229136375
1,15572494183
1341,787
379190
1,035218
92
17315609
9312489453358072351710818232128343955239823358037837
4491,640
27, 33792
216228135360
1 07271463979
1251, 694
362186
517
16"19
24030202012
825
17311759
152
1543
1,3124
1011
1463
13138
66123
15
" 4
102
1
21611
\
14655
16
120
111
2751
HayesHitchcockHolt .Hooker . . ._Howard
i JeffersonJohnsonKearneyKeith .
! Keyapaha! Kimball
KnoxLancasterLincoln
) Logani Loup
McPherson' Madison
MerrickMorrillNanceNemaha
| NuckollsOtoePawneePerkinsPhelps
! PiercePlattePolkRedwillowRichardsonHockSalineSarpvSaundersScotts BluffSewardSheridanSherman.
1 Sioux1 Stanton
1 5 j95 !
215 !
25 i1817792151811002140
3948,1271,086
347
131,357
32123418635040876015575
32126288424568371135
68220475784250821613253
192
1590
20524
179748208170982138
3777,4981, 039
33
121,309
306230176333388720148
75303257835236665666
33659197724810485207129
187
3612
256
102
214
43036
1
1421448
1519327
15r
387
1637
1197
252319
Q
325
24
611
3199
11
61
2218
3
1122814
894
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 225
TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—ContinuedNEBRASKA—Continued
Counties
ThayerThomasThurstonValleyWashington..Wayne, .
Num-ber ofreturns
35234245255416428
Under$5,000
$5,000 $10,000to ( and
$10,000 ; over
347 j34
237 I244397408
8111716
Counties
Webster.Wheeler..York.Miscellaneous
Total
returns i
20712
47231
20012
4423
70,545 ; 66,526
$5,000to
$10,000
7
2417
2,907
$10,000andover
611
1,112
NEVADA
ChurchillClarkDouglasElkoEsmeraldaEurekaHumboldtLander..
Lvon
279572245
1,033200168414247147477
267552241993192158411243145471
1016
36
73
2
6
24
4
3
2
MineralNyeOrmsbyPershing- .StoreyWashoeWhite Pine . ,Miscellaneous
Total
116918179283335
3,6401,202
12
10,467
112891174282329
3,4961,162
1
10,120
4! . . .25 1 2
5 t _1 I5 ! 1
116 i 2833 > 79 i 2
292 i 55
NEW HAMPSHIRE
BelknapCarrollCheshireCoos__Graf tonHillsborough.Merrimack
1,516481 I
2,181 i2,514 12,574
14,690 I4,043 !
1,411430
1,9872, 3962,365
13,9513,729
7029
12594
143500193
352269 i24 I6 6 ;
239 j1 2 1 I
Buckingham I 4,187Strafford ! 2,639Sullivan j 1,994Miscellaneous I 57
3,9362,4661,884
2
Total ! 36,876 I 34,557
163 I120 j81 |42 j
532913
1, 560 i 759
NEW JERSEY
Atlantic _BergenBurlingtonCam denCape MayCumberlandEssexGloucester _Hudson. _Hunter d on _.,
Middlesex
BernalilloCetronChavesCol faxCurryDo BaoaDona AnaEddvGrantGuadaiupeHandingHidalgoLeaLincolnLuna
Mora
8,58221, 699
5, 23019, 209
1, 2562,632
75, 3583,721
60, 9751, 552
11, 73011,893
2,92039
4561, 861
58233
337324
1. 0598631
10618
170240886
75
7, 35618, 6454,671
18,0111,0812,360
64, 7263, 460
57, 3601,486
10, 46111,116
2,76739
4281, 803
574
307302
LOU82319716
168233866
756 ! 4702,073 ! 981
343 j 216797 1 401124 j 51205 j 67
6,826 ! 3,806186 ! 75
2,534 j 1,08181 j 35
797 472522 ! 255
MonmouthMorris _.Ocean _ .PassaicSalemSomerset .._SussexUnionWarrenMiscellaneous
Total
N E W M E X I C O
117 i 36
27 i 153 i 54 42 ''
30 i . . .20 | 237 1 113 1
9 !- . . . i1 i 1 !2
2 0 !3 i _ _
OteroQuav _ _Rio ArrubaRooseveltSandoval.San TuanSan MiguelSante Fe. -SierraSocorroTaosTor ranee..UnionValenciaMiscellaneous
Total -
7, 5117,1231, 439
19, 2481, 3531,9791,170
26,1163,272
455
293, 503
154423154717090
63461055
2187469
124216
17
12, 202
6,3846,0091.279
17,0521,2341,6001,078
23,2713,118
53
261,761
150419133696884
60757249
2066968
123210
9
11,663
70064199
1,44695
20564
1. 838101227
20, 800
44
1411
1832
1
156
441
42747361
75024
17428
1,00753
175
11,082
711
96522
112
98
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
226 STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by income classes by counties^ calendaryear 1923—Continued
NEW YORK
Counties
AlbanyAlleganyBronxBroome _.CattaraugusCayugaChautauquaChemungChenangoClintonColumbiaCortlandDelawareDutchessErieEssexFranklinFultonGeneseeGreeneHamilton. ._Herkimer _.Jefferson..KingsLewisLivingstonMadisonMonroe..MontgomeryNassauNew YorkNiagaraOneida
Num-ber of
returns
22,9701,284
52, 50016,1345,0323,7039,5385,9671,6252,1753,760],8941,5398,28073, 9852,5002,0503,2102,4001, 625155
3,9915,556
184, 785640
1,8882,481
46, 2596,49013,625
483,18911,19514, 290
21,4281,179
49, 28915, 3124,7773, 3588,9845,6051,4982,0323,5541,7401,4427,58769,4042,3181,8412,8202,2621, 534128
3,7215,101
168, 044587
1,7862,28043,0176,16210,363
427, 59310,53212, 966
712,54955616522334622083971299768408
2,539100152253837118177303
11, 4533354143
1,838196
1,94727,923
412853
$10,000andover
55434662266901222081424446775729285
2,04282571375520993152
5,288204858
1,404132
1, 31527,673
251471
Counties
OnondagaOntarioOrangeOrelansOswegoOtsego .PutnamQueensRensselaerRichmond ._Roekland...St. LawrenceSaratoga.SchenectadySchoharie _..Schuyler __Seneca.Steuben _.SuffolkSullivanTioga...TompkinsUlster _.WarrenWashingtonWayneWestch esterWyomingYates—Miscellaneous
Total
Num-ber of
returns
31,1643,47012, 4601,3503,5732,6291,005
39, 38910,1305,8824,2453,0194,125
13,185815398813
4,9705,7951,5801,0052,8124,6052,4902,5702,152
45, 7601,231
59311, 724
Under$5,000
29,0183,238
11,6051,2353,3362,446
88933, 8849,3485,1693,8122,7863,848
12, 363756371741
4,7344,5251,465
9422,5484,2302, 2552,4391,972
37, 2401,173
5577,774
$5,000to
$10,000
1,4751585157016111265
3,8694855062811561865814417501497157748194248138101134
5,1014027
2,180
$10,000andover
1,221,€£4 1,096,943 72,431
6717434045767151
1,636297207152779124115102287555381570127973046
3,419189
1,770
52,280
N O R T H C A R O L I N A
Alamance._AlexanderAlleghanyAnsonAshe_.A very.BeaufortBertieBladen.Brunswick__BuncombeBurkeCabarrusCaldwelL-Camden . . .CarteretCaswell___C a t a w b a . .ChathamCherokeeChowanClayCleveland _Columbus.CravenCumberlandCurrituckDareDavidsonDavio . .DuplinDurhamEdgecomb __Forsyth___ _.FranklinGastonGatesG r a h a m . . .Granville
,0457010
2907060
6851659595
t, 72520071525025
979659
2716956
66215691
4, 339171647 i22425
232154013
34433
65412596
3184
3913S5963
1, 0653434
6f>990
3012,4922, 3953, 821
1871,368
3410
356
i I
154142813
20 I3
378
2161
11
30 I
78968
2044
1011
•i
3112
59
210
15 i
Greene 'GuilfordHalifaxHarnettHay wood..HendersonHertford.Hoke _HydeIredellJacksonJohnstonJones . . .Lee..LenoirLincolnMcDowellMacon__MadisonMartinMecklenburgMitchellMontgomeryMooreNashNew HanoverNorthamptonOnslowOrangePamlicoPasquotankPenderPerquimansPersonPitt._PolkRandolphRichmondRobeson..
505,7801,0102903954451451102577095530503959151153255090255
6,78285190470230
3,820180803208573575140240
1,010120335
1,095770
505,332942277384410141101256949151150377877862964987247
6,18381185433180
3,647166783018468874135226971113317
1,044709
274479112937
50310
174214
612
2619
13292121
137
36223
2128
106122
11
3013
11313
1426,43
1237
22
1622672
81
17
23844
2518
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 227
TABLE 15.- -Personal returns—Distribution by income classes by counties, calendaryear 192S—Continued
NORTH CAROLINA—Continued
Counties
RockinghamRowanRutherfordSampson.Scotland--. _StanleyStokes _.SurrySwainTransylvaniaTyrrellUnionVance
Num-ber of
returns
1,0101,770
36024027541010550515513035
490720
Under$5,000
9521,709
33123322938110246015212535
479686
$5,000to
$10,000
4545116
29253
2624
1018
$10,00Candover
131618
1174
1911
116
Counties
WakeWarrenWashingtonWataugaWayne . .Wilkes__WilsonYadkinYancey..Miscellaneous
Total
Num-ber of
returns
4,20533515560
1, 055205
1,370356054
68,191
Under$5,000
3,93231315459
982196
1,281345813
63, 556
$5,000to
$10,000
17817
1425
62
233
2,928
$10,000andover
95
314
27
8
1,707
NORTH DAKOTA
AdamsBarnesBensonBillingsBottineauBowmanBurkeBurleigh __CassCavalierDickeyDivide.DunnEddyEmmonsFosterGolden ValleyGrand ForksGrantGriggsHettinger.KidderLa MoureLoganMellenryMclntoshMcKenzieMcLean
7553016020
14070165870
3,850165195115652159512060
2,033658590951956020013580340
755181592013866158830
3, 68516418711465
21094
11957
1,96263838994
19358
19813380
334
111
145
31122
161- .
113
55221
229
1
6
1
1
29
43
2
2
16
1
1
MercerMorton
1 MountrailNelsonOliverPembina _Pierce
i Ramseyi Ranson
Renvillei Richland _ _
RoletteSargentSheridani SiouxSlope
: StarkSteeleStutsmanTownerTraillWalsh
! WardWellsWilliamsMiscellaneous
Total . .
8570513015010
20510556031040
49590904525
155430
851,045
135175320
1, 595270490
21
18,054
8468812515010
20110254730540
48490894525
155411
851,008
128169317
1,539264480
4
17,491
114
5
42
104
8
12
25461
4759
13
434
3
131
3
1
7
123
29114
129
OHIO
AdamsAllenAshlandAshtabulaAthensAuglaizeBelmont __BrownButlerCarrollChampaignClarkCJermontClintonColumbianaCosbocton .CrawfordCuvahogaDarkeDefianceDelawareErieFairfieldFavetteFranklin
1645,158
8455, 5061,637
8374,372
2057,374
375696
5,191622583
6,914831
2,45082, 281
852566668
3,3931,719
68025,122
1534, 842
7655,3351,521
7844,179
1896,877
359656
4,843568540
6, 593762
2,37372, 335
787532621
3,2121, 595
63122, 559
821651
1329044
13210
3591429
2204634
2184054
6,147412632
1199530
1,649
3100
2939269
61
1389
11128
89
1032923
3, 79924
815622919
914
Fulton__.Gallia . .Geauga.Greene. ._GuernseyHamilton.. _HancockHardin.HarrisonHenry.,HighlandHocking _.HolmesHuronJacksonJeffersonKnoxLake _LawrenceLickingLogan..Lorain..LucasMadison. _.Ma honing
474217227
1, 2502,26062,1191,539735941679556773659
2, 363709
7, 753955
4, 231Is 2073, 4671,039
13, 81331, 487
41839, 974
454193201
1,1792,15455, 2391,421684904666497742647
2, 295673
7,416892
4, 0281,1183,2971,00913, 49729, 430
39838, 935
1521165487
4,1027739271137
55329226431116712722223
1, 30019
675
53101719
2,77841121022247157
111209222438
937571
364
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
2 2 8 STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1928—Continued
OHIO—Continued
Counties
Marion.MedinaMeigsMercerMiamiMonroeMontgomery.MorganMorrowMuskingum..NobleOttawa.PauldingPerryPickawayPike.PortagePreble...PutnamRichlandRoss
Num-ber of
returns
2,3381,299
748485
2,159350
21, 779245161
4,216130
1,338345
1,380493106
2,849435366
3,5891,628
Under$5,000
2,1781,224
721465
1,997336
20, 277237152
3,962122
1,302340
1,317456102
2,740426343
3,2251,520
$5,000 $10,000to and
$10,000! over
113551715
10413
95554
179
253
55323
73
11245
79 I
4720105
581
54735
V112851
362
11929
Counties
Sandusky.. 1,572Scioto 4,279Seneca 2,086Shelby. . . . 'StarkSummitTrumbull--TuscarawasUnion.Van WertVintonWarrenWashingtonWayne.WilliamsWood__.WyandotMiscellaneous
Total.
! 1,452i 4,005! 1,972I 586I 17,003
30, 7325,4933,470
245836112658
1,6062,672
6541,494
520106
OKLAHOMA
Counties
AdairAlfalfaAtokaBeaverBeckham..BlaineBryanCaddoCanadian.CarterCherokee..Choctaw..Cimarron..Cleveland.CoalComanche.CottonCraigCreekCusterDelaware..DeweyEllisGarfield...GarvinGradyGrantGreerHarmon...HarperHaskelL...HughesJacksonJefferson...Johnston..Kay_.Kingfisher.KiowaLatimer...Le Flore...
Num-ber ofreturns
1252227767473222357453
1,1562,52013536610
385125674217250
3, 5663842967115
1,97449098229819396398738442418379
2, 901173323115453
Under $5,000to
$10,000
$10,000andover
124 ;214 !
77 ! .67 L
419 !
217 :345 i409
1,116 !2,240
134 ;364 j
9 !375 i123 !636 :204233
3,324 !377 !29 _61
1111,863
4609102861769439 |'_85 i
349 I395 !
314 !113 |439 I
Ti11 i37 i34
22011181
28
1!156
6. . . . . .
38122519
171
24 j22
2 !230 I
Counties
60,
LincolnLoganLoveMcClain.. .McCurtain.MclntoshMajorMarshall .MayesMurray. .MuskogeeNobleNowata. .Okfuskee
32872271
1742222021258687
1363,469
645337381
Oklahoma ..[ 10,879
b£tf" ' U n d e r
returns! *5'000
161
Okmu!OsageOttawa..PawneePaynePittsburgPontotocPottawatomiePushmatahaRoger MillsRogersSeminoleSequoyahStephensTexas.TillmannTulsaWagoner.. _.WashingtonWashitaWoods _.WoodwardMiscellaneous
Total 70,189
2,8883,322860722
1,2701,329481
1,14610629318250115828154395
13,490174
2,310205365280
302682701702131981258583128
3,207602322341
9,7982,6222, 349781649
1,1821, 268464
1,1149525305216115770151375
11, 897165
2,10419934727641
63, 499
$5,000to
$10,000
!$1I ,
,000ndver
22 426 I 14
14 I
l\ i
6 i177
32 :9 !
24 |815 i189 !655 j
48 l
51 i57 !45 I13 j
28 !7 '3
11 !22 1
8511
616
26677
31831223118
44412
12
2 i19 i
1,046 !7 !
156 !6 I.14 i4 L32 I
11
547250
26
4,650 i 2,04a
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OP INCOME 229
TABLE 15—Personal returns—Distribution by income classes by counties, calendaryear 192S—Continued
OREGON
Counties
BakerBenton.Clackamas..ClatsopColumbia—.CoosCrookCurryDeschutes . . .DouglasGilliamGrantHarneyHood River.JacksonJeffersonJosephineKlamathLakeLane.
Num-ber of
returns
1,105618
1,9381,740
9962,049
128134
1,0931,139223175143413
1,22773326
1,217179
1,922
Under$5,000
1,054589
1,8621,670
9501,959
125130
1, 0461, 095
215170137390
1,15073
3051,141
1661, 777
$5,000to
$10,000
37275657366224
3534755
1959
135513
104
$10,000andover
142
20131028
1
12101
i8
2L
—Ti
Counties
i LincolnLinn
t Malheuri Marion
MorrowMultnomah
! PolkShermanTillamookUmatillaUnion
i Wallowa! Wasco..
Washington! Wheeler
YamhillMiscellaneous
Total
Num-ber of
returns
322763258
2,201205
41,390467224615
1,8511,233
280760
1,01450
60448
69,123
Under$5,000
311734249
2 058193
38, 727454218582
1,7611,180
27271595949
5878
65, 061
$5,000to
$10,000
7245
9811
1,789136
2771458
3047
11532
2,859
$10,000andover
454
451
874
6198
158
28
1,203
P E N N S Y L V A N I A
Adams.AlleghenyArmstrongBeaver.BedfordBerks.BlairBradfordBucks . {ButlerCambria )Cameron... . ICarbon !Center jChesterClarion..Clearfield. __!Clinton jColumbiaCrawford 'Cumberland !Dauphin . jDelaware . . .
• Elk . . . . IErieFayetteForest _FranklinFul ton.GreeneHuntingdonIndiana.. -Jefferson...JuniataLackawanna
678171, 063
4,80010, 950
66216, 02912, 6202,2283, 5774,200
13, 000270
5, 6792, 3716. 4392,1004,3002,1391,7965,0002, 713
12, 07816, 8172, 635
10, 35013, 725
2001,956
252, 0901, 0684,6503,970
24626, 765
613158,464
4, 61510, 486
60714, 72812,1252, 0653, 2663,879
12, 333257
5, 5452,2475, 8001,9644,0082, 0231, 6774, 7352,506
11.21014, 4372, 5039, 411
12, 999187
1,72719
1,998967
4,4473, 795
22625, 320
547, 897
148345
3375933011419870S470
89993
3931011947493
176145551
1, 46073
576518
10156
47572
155130
17927
114,702
3711922
54216549
113113197
53531
246359842268962
317920
59363208
373
217294845
3518
LancasterLawrenceLebanon.Lehigh. .Luzerne _ _LycomingMcKeanMercerMifflinMonroeMontgomeryMontour ,Northampton |Northumberland _ IPerryPhiladelphia.Pike. .PotterSchuylkill.SnyderSomersetSullivanSusquehannaTioga.Union.VenangoWarren. .WashingtonWayneWestmorelandWyomingYorkMiscellaneous
10, 7207,2403,149
10, 21928, 8047,2664,8007,0501,344
84921, 059
32712,1648,977
394164, 840
187594
13, 051177
3,550352
2, 0981, 071
4425, 2002,260
18, 975745
24, 025309
7, 9571, 094
740, 478
9,7106,8672,8999,270
27, 5586,7354,3616,7141,248
75717, 361
29311,2308,577
377144, 963
171573
12, 428162
3,400318
2,0501,024
4084, 7411,993
18, 310662
22, 938281
7,241430
679, 239
6392651626176963442642396569
1, 91227
608287
1511,317
1218
44312
10624383528
294161450
64758
17456428
37, 526
37110888
332550187175973123
1,7867
326113
28,560
43
1803
44101012
6165106215
19329
11260236
23, 713
R H O D E ISLAND
BristolKentNewportProvidence.
2,118 I4,492 |4,356
4,334 j4,032
52,202 48,335 i
7190
1572,286
5868 !
167 i1,581 j
WashingtonMiscellaneous.. .
.1 3,108689
Total I 66,965
2,911590
62,191
10934 65
2,747 I 2,027
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
230 STATISTICS OF INCOME
TABLE 15—-Personal returns—Distribution by income classes by counties, calendaryear 1923—Continued
SOUTH CAROLINA
Counties
AbbevilleAikenAllendale _AndersonBambergBarnwellBeaufortBerkley.CalhounCharlestonCherokee _.ChesterChesterfieldClarendonColletonDarlington.. __ .DillonDorchester.EdgefieldFairfieldFlorenceGeorgetown(T-rppnvillpGreenwoodHampton
Num-ber of
returns
418349
691 075
2351352757880
5 354287440230150124590252240125173
1 385474
3,060560116
Under$5,000
406319
669832291212577572
5,024257403204138118540218219111151
1,333459
2,694519109
$5,000to
$10,000
10193
6839
1238
229171914
64
34331413114411
221266
$10,000andover
2
11
24356
10113181262
16171
1184
145151
Counties
HorryJasper _.KershawLancasterLaurens.LeeLexingtonMcCormick. .MarionMarlboroNewberryOconceOrangeburgPickensRichlandSaludaSpartanburgSumterUnionWilliamsburgYorkMiscellaneous
Total
Num-ber of
returns
18044
32015448010028057
310440394215536220
3,81043
1,960760360200
1,04048
28, 225
Under$5,000
16540
292137448
8927148
280384355198473198
3,59439
1,734681341186975
6
25,959
$5,000to
$10,000
83
221125
886
204635124513
1513
1386310114535
1,555
$10,000andover
71667313
1010
45
189
651
8816
93
207
711
SOUTH DAKOTA
AuroraBeadleBennettBon HommeBrookingsBrownBruleBuffaloButteCampbellCharles MixClarkClayCodingtonCorsonCusterDavisonDayDeuel .-DeweyDouglasEdmundsFall RiverFaulk . .GrantGregoryHaakonHamlinHandHansonHardingHughesHutchinsonHydeJacksonJerauld
1751,072
202349
2,832244
619655
574182288990112
77926252
98103186112311121232206
7712512811628
319240763381
1711,040
1194330
2,733231
619053
566178273954110
75881247
98103177110307118227197
76123119114
296237743378
424
813809
4274
112322
395
82432812821
1831
2
8
6194
2
1
413
6
1
3
I
5
i
1
JonesKingsburyLake _Lawrence...LincolnLymanMcCookMcPhersonMarshallMeadeMelletteMinerMinnehahaMoodyPennington...PerkinsPotterRobertsSanbornShannonSpinkStanleySully
i ToddTr ipp . . .
! TurnerUnionWalworth. .Washabaugh
i Washington .i Yankton
ZiebachMiscellaneous
1 Total
64227360
1,23740266
15491
125111
27106
4,129180581
9183
17512615
447559325
225352290435
23
49920
7
21 928
63223346
1,20439163
15390
123107
27106
3,918175554
9179
17012614
439549225
214341280428
23
47519
21 142
14
12281131114
1465
17
il711
91086
20
7
615
25
1
65
10
1
2121
41
171
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 231
TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—Continued
TENNESSEE
Counties
AndersonBedfordBentonBledsoe...BlountBradleyCampbellCannonCarrollCarterCheathamChesterClaiborne.ClavCockeCoffeeCrockettCumberland _ __DavidsonDecaturDe KalbDicksonDyerFayetteFen tress. _FranklinGibson .GilesGrainger.GreeneGrundyHamblenHamiltonHancockHardemanHardinHawkinsHay woodHendersonHenryHickmanHoustonHumphreysJacksonJeffersonJohnsonKnox
Lauderdale
Num-ber of
returns
1561594031
296274378
11218993446
2567
1192038060
11, 3871632
17338114070
31636617025
228104287
10,8294
11741
172277
74467
677
70198127
9,00668
241
Under$5,000
1521424030
279237334
11210953446
2483
1001857354
10, 0971331
16134613562
29535016123
19895
27010, 018
411441
159260
71440
616
66117826
8,25853
229
$5,000to
$10,000
314
1142035
64
84
141535
85131
1129
52
21168
247
12515
3
10163
20612831
47913
7
$10,000andover
13
3179
2
5341
439
16
6
12625
296
31
7
2
26925
Counties
/LawrenceLewis .LincolnLoudonMcMinnMcNairyMaconMadisonMarionMarshall.MauryMeigsMonroeM on tgomeryMooreMorganObionOvertonPerry. __PickettPolkPutnam. . . .RheaRoaneRobertsonRutherfordScottSequatchieSevier_ShelbySmith .StewartSullivanSumnerTiptonTrousdaleUnicoi .UnionVan BurenWarren-Washington. _WayneWeakleyWhiteWilliamsonWilsonMiscellaneous
Total
Num-ber of
returns
13416
2042066533820
1,866306128678
3160575
162267
73194
2961842016723083701331036
18, 2165421
1,494230216
23474
31
1241,400
35229236270197400
69,081
Under$5,000
12716
1911976253517
1 783292122626
3148493
7159253
65184
285170195645273324125
736
16,2885020
1,415218204
21465
1108
1,30333
222232255186338
63,005
$5,000to
$10,000
5
137
2512
57115
40
1055
3761
886
]4242973
1,18331
58991
2
1171
17499
40
3,995
$10,000andover
2
2321
2631
12
227
72
36
131117
1
7451
2133121
526
1
62
22
2,081
TEXAS
AndersonAndrewsAngelinaAransasArcherArmstrongAtascosaAustinBaileyBanderaBastropBaylorBeeBellBexarBlanco _ .BordenBosoueBowieBrazoriaBrazos
90478
51828
21468
142
118
556112201
1,38715,099
4021
2351,160
731373
86478
48026
19467
136324
83
518105190
1,28013, 912
3717
2261,097
705300
35
30
1715
123
265
1184
856337
432351
5
823
1
5122
23331
12
203
22
Brewster _Briscoe ...BrooksBrownBurleson _.BurnetCaldwellCalhounCallahanCameronCamp.CarsonCassCastro _ _Chambers...CherokeeChildressClayCokeColemanCollin
1286
62560286121776
55266909104132124
583
465534264
86315
1,095
112
53523261113646
5225781598
128109
469
442530248
83293
1,019
1449
27226
11339
6924
1417
20473
1858
22
1632
17
254
1
73
9
418
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
232 STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—Continued
TEXAS—Continued
Counties
Collings worthC oloradoC omalComancheConcho.CookeCoryellCottleCraneCrockettCrosbyCulbersonD all amDallasDawsonDeaf SmithDeltaDentonDe Witt „ . . . .DickensDimmitDonleyDuvalEastlandEctorEdwards._ ._ ._EllisEl PasoErathFallsFannin . . . .FayetteFisherFloydFoardFort BendFranklinFreestoneFrioGainesGalvestonGarzaGillespie _ ._GlasscockGoliad .GonzalesGrayGraysonGreggGrimesGuadalupeHaleHallHamiltonHansfordHardeman . . .HardinHarrisHarrison . 1HartleyHaskellHays _.HemphillHenderson . jHidalgo IHillHockleyHood _ !
Hopkins jHoustonHoward-HudspethHunt. iHutchinson jIrion !JackJackson '
Num-ber of
returns
178383356215
68490231684763
15615
29631 476
206126275595487
9668
268152
1 8201910
2918 797
36565156047621416988
46343
3238023
6 38888
1901090
395134
2 815461310474310253146
12368487
26 6221,120
21208351178182710901
535
290196438
361 515
620
10571
Under$5,000
169351316202
61453213474754
15314
29429,034
182122261556435
8663
259134
1,756195
1438,331
35354751841219616185
43242
2966523
5, 93384
1859
81343127
2,701447278410297236139
12351457
24, 5921,054
19193 ,305 !177 !1 7 1 i656 |817 j
«?i271 '157 I412 !
331,428
618
10365 '
$5,000to
$10,000
82134
76
281520
9312
1, 664194
1232401039
1446
5114346
77936511673
301
2 9
14
2934515
427
828
255013176
1418
1,37650
21338
8487524
182221
375
124
$10,000andover
i11661931
7785
27
12
2
418
34120
5256
13o1
1
"51
162
. . .4
10
326
14
1
312
65416
281369
117 i5
12
1
2 '
Counties
Jasper| Jeff Davis
JeffersonJim HoggJim WellsJohnsonJonesKarnesKaufmanKendallKenedyKentKerrKimbleKingKinney
j KlebergKnoxLamarLambLarop^sasLa SalleLavaca
' LeeLeon
i LibertyLimestoneLipscombLive OakLlanoLoving (not re-
ported)LubbockLynnMx'Oulloch
I M!cLpnnanj McMullen• M^adison1 Marion
Martinj iMason1 Matagorda• JMaverick
JNIedin'iM^enardMidlandM!ilanMillsMitchellM^ontagueMontgomery~\IooreJVlorrisMotleyNacocdochesNavarroNewtonNolanNuecesOchiltreeOldhamOr urgePalo PintoPanolaParkerPflvmpr
PecosPolkPotterPresidioRainsRandallP> eaaanRealRed RiverReavesKefugio— I
Num-ber of
returns
19044
8,65138
1411 295
54630985412313022
25467
182
345204
1 28026
12583
83513980
4681 159
444393
54884
1764,344
333734046
42125017454
13660378
306248219
165242
3441,820
118418
1,13748
6 j714595 i
96355
21100 j262 j
2,338173 ;
269628 i1 8 i
294 |117 i
76 i
Under$5,000
17742
8,13830
1281 258
50628674711413021
23564
170
325199
1,18724
11177
78213171
4341 051
433989
49774
1543,861
326663843
40223216444
12852575
283234205
144538
3141,469
114397934
446
65456992
3352096
2362, 244
16026 ;9i ;20 117 !
282 111670 1
$5,000to
$10,000
92
38069
24382179
5
193
10194
741
106
455
3378
143
451021
331
7423
1210
86603
181410254
24238
218
1773
36222
18
4226610 |
_.215
5
$10,000andover
4
13324
1322
284
10
211
19
4
83
130
1
8
1152
3
78142
18
0
4
2
6113
23
231
24422
4283
2
-]1
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by incomeyear 19%3—Continued
TEXAS—Continued
233
by counties, calendar
Counties
Roberts . . . .RobertsonRockwallRunnelsRuskSabineSan AugustineSan JscintoSan PatricioSan SabaSchleiciierScurryShackleford . . . _ShelbySherman _.SmithSomervellStarrStephensSterlingStonewallButtonS wisherTarrantTaylorTerrellTerryThrockmortonTitu^Tom GreenTravis .
Num-ber of
returns
8234721546515298
12428
4617738
15922220615
1,2241257
1,15541367485
15,1151,340
1204142
135738
3,088
Under$5,000
82310196421
. 13992
11826
3676835
14420919310
1,1788
511,099
39305883
14, 2281,233
1153638
130684
2,781
$5,000to
$10,000
2418418642
7772
149
104
4224
472Q
112
603595544
44232
$10,000andover
131
I2
172
i314229
5
28448
11075
Counties
TrinityTylerUpshurUptonUvalde _ ._Val verde._Van Zandt .VictoriaWalkerWallerWardWashington.WTebbWhartonWheelerWichitaWilbargerWillacyWilliamsonWilsonWinkleWiseWood-.Yoakum .Young _Zapata
•.ZavallaMiscellaneous
Total
Num-ber of
returns
192144102
22744272104411458939
7011,024
41674
6,986445
181,253
17816
224208.35735
1134
205
200, 683
Under$5,000
18013996
2553911933901258633
65894638160
6,549410
141,126
16516
21320134
685113385
185, 562
$5,000to
$10,000
11562
153415321736
3659289
254242
10611
10
39
99
10,974
$10,000andover
1
422
193
71975
183112
212
1
111
121
4,147
U T A H
BeaverBox Elder.CacheCarbonDaggett-...DavisDuchesne...EmeryGarfield....GrandIronJuabKaneMillardMorganPiute
120415594
2, 850
354514914
10189
55427
1626722
120410561
2,820
3385147149784
51526
1576419
1
35
271423
1
1
12
1
Rich I 21Salt Lake I 17,600San JuanSanpeteSevierSummitTooele...UintahUtahWasatchWashingtonWayneWeber __Miscellaneous \
17269153499510144
1,251944814
4,12127
2116,601
17246149486501132
1,206894811
3,9204
Total ! 30,242 |i _j
28, 759
670
19498
1238
5
214119
329
4
41
7
160
4
1,044 439
VERMONT
Addison ! 465Bennington j 1,660Caledonia.Chittenden..Essex..FranklinGrand Isle...LamoiueOrange
1,3253,649
3651, 515
110285420
1,13
1,
436511236384358433105252394
239060
1807
534
2618
6592985
29178
ji Orleansi Rutland
WashingtonI Windhami Windsor
Miscellaneous
; Total
1,0303,4652,9502,2002,280
33
21, 752
9593,1932,7242,0532,108
20
20,166
46196171106115
6
1,101
2576554157
485
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
234 STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—Continued
VIRGINIA
Counties
AccomacAlbemarleAlleghany>« .AmeliaAmherstAppomattoxArlingtonAusustaBathBedford .BlandBotetourt _ _BrunswickBuchananBuckinghamCampbellCaroline.CarrollCharles CityCharlotteChesterfieldClarkeCraigCulpeperCumberlandDickensonDinwiddieElizabeth City._.EssexFairfaxFauquierFloydFluvannaFranklinFrederickGiles _GloucesterGoochlandGraysonGreeneGreensvilleHalifax _HanoverHenricoHenry „HighlandIsle of WightJames City ._„King and Qeen.__King GeorgeKing WilliamLancaster __
Num-ber of
returns
4621,1451,258
47206
753,755
981169241
151502073738
3,393953013
1122257416
19019
3001,8481,064
28505329
1139
10049714550418710
190403291
18,057310
576971929
14564
Under$5,000
4361,0091,190
4419970
3,625877157224
141391923333
2,987882911
1062096216
17719
2961,7121,008
25478291
103792
438143443882
7174369277
16,363276
470911928
13655
$5,000to
$10,000
239545
273
94691113
19
1044
2415114
127
8
390413
2122
17
4123122
112711
1,06119154
188
$10,000andover
34123
1
23635
14
25
1165
2
1245
5
14615
616
111
18
3231573
63315
12
11
Counties
LeeLoudoun - - .LouisaLunenburgMadisonMathewsMecklenburgMiddlesexMontgomeryNansemondNelsonNew KentNorfolkNorthamptonNorthumberland.Nottoway . .OrangePagePatrickPittsylvaniaPowhatanPrince Edward...Prince GeorgePrincess AnnePrince WilliamPulaskiRappahannockRichmondRoanokeRockbridgeRockinghamRussellScott .ShenandoahSmyth _SouthamptonSpotsylvaniaStaffordSurrySussexTazewellWarrenWarwickWashingtonWestmorelandWiseWythe__YorkMiscellaneous
Total
Num-ber of
returns
17926075
3192293
^3557
46866814829
15, 22559175
48820527756
2,66120
2042651523052972236
6,50641956462070
227298246382216992
968103
2, 25882240
2,08921837
177
77,451
Under$5,000
17423974
3141691
30753
44660014426
14, 29256862
46919127153
2,43017
1802431442892772033
6,04438950959563
214260212335216177
892100
2,16476437
2,0062013571
71, 582
$5,000to
$10,000
5151462
244
1941
33
670171015953
1272
1614
151722
2912640186
11262835
77
493
74362
67122
80
3,939
$10,000andover
1
4
327
1
26363451
104188413
1171
415
712
126
12
18
27
2022
1165
26
1,930
WASHINGTON
A:lamsAsotinB3ntonCnelan ._.ClallamClarkeColumbiaCowlitzDouglasFerryFranklin _GarfieldGrantGrays HarborIsland...JeffersonKingKitsap.Kittitas.KlickitatLewis
300160300
2,350875
1,60035094021580675350225
5,77580340
49,4402,1751,400300
2,400
294159292
2,288851
1,55334088221579668337223
5,49278
32846, 8872,1381,368
2952,295
16
122
1901
121, 839
34315
71431
LincolnMasonOkanoganPacificPend OreillePierceSan JuanSkagit... ._SkamaniaSnohomishSpokaneStevensThurston.Wahkiakum....Walla Walla....WhatcomWhitmanYakimaMiscellaneous 1.
Total
675450450
1,150385
14, 85080
1,790100
4,07524,100
5251,965
2202,1752,8501,5403,5754,772
136, 057
662441437
1,096378
14, 25278
1,73494
3,82923,484
5161, 893
2172,0972,6911,5113,4364,571
130, 479
846
7429
248
2159455
952
160
10625
106167
58
169
84
87161
202
1853
43334
4,120 1,458
i Including Alaska.
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF IN COM]-: 235
TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1928—Continued
WEST VIRGINIA
CountiesNum- j r n d p r i $5,000
i ber of \*™* ! to| returns *°>uuu ! $10,000
Barbour iBerkeley |Boone ..jBraxton jBrooke __!Cabell iCalhoun iClay.... !Doddridge |Fayette !Gilmer. _|Grant. iGreenbrier ;Hampshire _ IHancoek— IHardy [Harr ison. |Jackson \Jefferson jKanawha jLewis |Lincoln jLogan |McDowellMarion.MarshallMason...MercerMineral
8151,065 |
487394 !
1,704 i0,755 |
75174190
3,37915078
4907 7 ;
2,05048
5,197 i145 !311 I
10.175 i935 i175 I
2,884 I4,725 i5,645 |2,275 i
330 '4,3001, 206
7941,026 i
' 4 7 4 I390 I
1,6486,071
74171 !184 i
3,223 i147 i77 ;
439 i73 i
2,000 I45 I
4, 9C2 I138 I284 i
9,292 I888 I166
2,7744,5365,413 j2,183
3133,9901,166
1726104
45464
$10,000andover
Counties
1667
1857042
874
130157 i748
19735
Num-I ber of ireturns:
913 I
i\32 |
11220
112
181
69
9313
51
365975189
1135
Mingo \ 1,Monongalia J 3,Monroe !Morgan. .NicholasOhio ; 11,PendletonPleasantsPocahontas
j Preston ! 1,I Pu tnam
RaleighRandolphRitchieRoaneSummersTaylorTuckerTylerUpshurW a y n e . .Webster . .WetzeLWir t . . .WoodWyomingMiscellaneous
Total..
892 i22511047037548620024095
100325145518500210715505650415420455
9553540
43575063
89, 263
Under$5,000
1,812 I3,035 I
103462 j363
10, 582199228
1,144 i312 i
2,0251,467
489200698
1,475634360396442
92•505
403,195
72618
$5,000 $10,000to and
$10,000-' over
13566
10543
199
121082369 I8 !
12 i25 !
14S3 !19 ;
11 '3 ;
24 '
1601826
2255122
361
3743
381522552
2252
84,022 3,510 j 1,731
W I S C O N S I N
Adams ! 288Ashland. __i 1,187Barron. _i 724Bayfield ! 332Brown ! 4,023Buffalo 330Burnett ; 89Calumet : 679Chippewa ' 1,227Clark 648Columbia i 1,513Crawford : 327Dane i 9,060Dodge : 2.103Door j 314Douglas '•. 3,722D u n n i 571Eau Claire I 2,418Florence ! 82Fond du Lac | 4,009Forest ! 204Grant ; 1,254Green : 1,294Green Lake i 371Iowa ! 782Iron I 407Jackson | 278Jefferson \ 2,159Juneau I 468Kenosha | 6,571
2861,151
688325
3,76432383
6621, 167
6251,443
3158, 513
Kewaimee..La CrosseLafayette |Langlade |Lincoln.
2773, 584599869742
Manitowoc ; 3,019Marathon j 2, 685
54441—25t-
2.003'306
3, 562539
2,29478
3, 783191
1, 2091, 257
341756399276
2,047463
6, 278260
3,307580833688
2, 8272, 476
-16
229304
18974
154220507
389727
11322804
170114128221752
86
19113
184142838
115133
22
183
20
M'arinette..Marquette..Milwaukee .MorroeOconto.Oneida.
15828
1471044
OutagamieOzaukeePepinPiercePolkPortagePrice
1, 207151
84, 963848494726
3, 685816180436452
1024
9358
167776
Rac ine . . .Richland.RockRuskSt. Croix.Sank.SawyerShawanoSheboyganTaylorTrempealeau . .VernonVilasWalwor th .Wash burnWash ing ton . . .WaukeshaWaupacaWausharaWinnebagoWoodMiscellaneous.
1. 252512
8,970421
5, 628372759
1, 602116547
5, 420189660588208
1, 792324
1, 2632. 3841, 323148
4,7021, 575128
1,139147
79, 579815476662
3, 446780176423437
1,195487
8, 560413
5.296' 359731
1, 538108525
5, 090174650567192
1, 695320
1, 2152, 2401,290139
4, 2461,457
63
Total 1194,050 1182,728
51 !2 I
3, 60228 I15 I40 !
170214
12144518
172
1,78253
246915
11
12
2997
22710195171922310917127543496266
2917945
7,777
1111
105391313
107514,422
144873
1653920
3,545
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
236 STATISTICS OF INCOME
TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923— Continued
WYOMING
C ounties
AlbanyBig HornCampbell '..CarbonConverse. _ .Crook _Fremont.Goshen_ _Hot SpringsJohnsonLaramieLincolnNatronaNiobrara
Num-ber of
returns
1,798•1,204
1721,967
730106713210762189
2,8361,1014,786
155
Under **W>$5,000 $ 1 0 ; 0 0 0
1,769 201,196 i 8
169 31,909 40
713 1210r> 1691 18207 3743 16183 2
2,744 641; 092 64, olO 193
15:; 1
$10,000andover
9
185
4
34
283
831
Counties
Park- _.PlattsSheridanSublet tcSweet waterT e t o n . . . .UintaWashakieWesternYellowstone Na-
tional ParkMiscellaneous __
Total
Num-ber of
returns
377373
1,743105
2, 920
543231199
2
Under$5,000
359371
1,703105
2,872
531224198
17
23, 240 22, 554
$5,000to
$10,000
141
24
35
731
913
487
$10,000andover
41
16
13
54
4
205
TABLE 16.—Personal returns by cities, calendar year 1923
ALABAMA
Alabama Ci ty .AlbanyAnnistonBessemerBirmingham.. .Dothan
98 Fairfield___. 875 Phoenix City 109420 i Florence 620 I Selma • 1,540910 Gadsden 700 Sheffield _. 400
1,875 • Huntsville 624 Talladega 22520,835 ! Mobile 5,054 j Troy 250
910407 Montgomery 4,200 j Tuscaloosa.
ALASKA
Anchorage 485 j Juneau 475 Nome Not reported.Cordova.. 325 j Ketchikan 415 Seward Not reported.Fairbanks 230 \ Kennicott Not reported.
ARIZONA
Bisbee 1,032 Miami. 1,033Douglas 1,074 j Nogales 471Globe.. 878 \ Phoenix 4,404
Prescott.Tucson..
8612,644
ARKANSAS
Blytheville. 480 I Jonesboro... 880Fayetteville 362 1 Little Rock 6,984Fort Smith 2,391 j Mariana 220Helena 1, 038 | North Little Rock 694Hot Springs 1,067 Paragould 343
Pine Bluff 2,298Texarkana 868Van Buren ___ 335West Helena 123
CALIFORNIA
Alameda 4, 821Alhambra 2, 240Anaheim 1,915B akersfield 4,100Berkeley 10,1S5Brawley 522Calexico 513Chico 1,096E l C e n t r o . . . 791Eureka 1,791Fresno. 8, 894Glendale 2, 200Hanford 1,004Long Beach 16,900Los Angeles 145,606Marysville - 1,018Modesto 1,392
92552S940
29, 226759
1,48212, 550
MonroviaMontereyNapaOaklandOntarioPalo AltoPasadenaPetuluma 1,290Pomona 1,425Redlands Not reported.Richmond 3,142Riverside 2,058Sacramento 12,064San Bernardino 2,325San Diego 10,720San Francisco 93,834SanJose 6,601
San Leandro 618San Luis Obispo 1,095San Mateo . . . . 1,366San Rafael 1, 044Santa Ana 3,530Santa Barbara 3, 624Santa Clara 568Santa Cruz 1,069Santa Monica 1,500Santa Rosa 1,186South Pasadena 1, 710Stockton _ 7,038Vallejo. 3, 558Venice.. 910Visalie 1,122Watson ville 1,058Whittier 2,833
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OP INCOMK 237
TABLE 16—Personal returns by cities, calendar year 1923— Continued
COLORADO
Boulder _Canon Ci ty . . .Colorado SpringsDenverEnglewood
1,440530
4,14235, 680
310
Fort Collins.... 800Grand Junction 1,040Greeley 1,000La Junta 880Leadville _ 500
Longmont 440Loveland _ 320Pueblo 4,160Sterling... 520Trinidad 1,440
C O N N E C T I C U T
AnsoniaBridgeportBristolD anbury _.DerbyGreenwichHartfordMeridenMiddletown
2,04012, 6253,0672,832929
3,73121, 3804,455
Naugatuck 1,393New Britain . 6,705New Haven 18,520New London 3, 581Norwalk 3,117Norwich 3, 767Putnam 721Rockville_. Not reported.
Southington. 612Stamford . 4,706Torrington 2,105Wallingford 1,116W aterbury 10,096Willimantic Not reported.Winsted Not reported.
2,370 Shelton. 903
D E L A W A R E
Wilmington _ 9,575
Washington.
D I S T R I C T OF COLUMBIA
F L O R I D A
75, 79
DaytonaFernandma. .Gainesville __JacksonvilleKey W e s t . . .Lakeland
600 Miami160 ! Orlando420 | Palatka
9,889 1 Pensacola750 i St. Augustine..
1,002 I St. Petersburg
6,5001,454
4401,744
8252, 504
Sanford 630Tallahassee 284Tampa 6.080West Palm Beach 1,850West Tampa Not reported.
G E O R G I A
AlbanyAmericus.. .AthensAtlantaAugustaBrunswick..Columbus. .C or dele .Dalton
679462983
28, 0974,562
5982,838
124242
Decatur__ ._D u b l i n . . .East Po in t . . . .ElbertonFitzgeraldGains villeGriffinLagrange . . .Macon
1,008201342194260289396418
4, 648
H A W A I I
M ariettaMoultrie.Newman. _RomeSavannahThomasvilleValdost aWaycross
Honolulu.
445179308804
7, 547392472867
7,063
IDAHO
BoiseBurley-...Caldwell.
1,844 I Coeur d'Alene.275 I Idaho Falls425 ! Lewiston.
1,115 N a m p a . . 655625 I Pocatello-- 3.400
1,100 i Twin Falls._ 975
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
238 STATISTICS OF INCOME
TABLE 16—Personal returns by cities, calendar year 1923—ContinuedILLINOIS
Alton 2,A ur oni 5,BeardstownBelleville 2,BelvidereBent onBer wyn 2.Bloominp;ton 3,Blue Island 1,Cairo 1,C antonC arbondaieCarl in villeCentralia 1,Champaign 2,CharlestonChicago 411,Chicago Heights 1,CiceroClintonCollinsvilleDanville 3,De KalbDecatur 4,DixonDuquoinEast MolineEast St. Louis 6,Ed wardsvilleEldorado ._Elgin. 4,
E vanston 8, 926 j Mount Vornon.Forest Park 1,843 I Murphysboro..
351914029
910850941852634846631
554- - - - 648
Freeiort 1,539 j Normal 346Galesburg 3, 065 j North Chicago 433Granite City 1,933 | Oak Park .12,635Harrisburg 1,198 | Ottawa 1,240Harvey 1,130 | Pana 410Herrin 1,157 1 Paris 523Highland Park 1, 392 j Pekin 3,217llillsboro 534 j Peoria 9,521Hoopeston 380 i Peru 742Jacksonville 1,026 J Pontiac 590Johnston City 572 1 Quincy.. 2,842Joliet 6,618! Rock Island 3,328Kankakee 1,982! Rockford 7,954Kewanee 1,457 I Savanna 627La Grange 2,134 Spring Valley 284La Salle 1,192 | Springfield 7,632Lawrence ville 437 j Stauntoii 607Lincoln 742 Sterling.Litchfield 463 | Streak)]Macomb 412 TaylorvilleMarion 1,018Mattoon 1, 248Maywood 2,439Melrose Park 532Metropolis _ 169Moline 3,012Monmouth 709Mount Carmel 319
9221, 040
917Urbana 805Waukegan 2,862West Frankfort 909West Hammond.. Not reported.Wilmette 2, 519Winnetka. 1,715Woodstock., 437Zion 431
INDIANA
AndersonBedfordBicknellBloomi ngtonBlufftonJBrazilClintonColumbus. _ConnersvilleCrawfords villeEast ChicagoElkhartElwoodEvansvilleFort Wayne 12,FrankfortGary 9,GoshenGreencastle
GreensburgHammondHartford CityHuntington 1,Indiananolis.- 39,JeffersonvilleKendall villeKokomo 2,La Porte 1,La Fayette 2,LebanonLintonLogansport 2,MadisonMarion 1,Michigan City 2,Mishawaka 2,Mount Vernon _Muncie 2,
346 !216437365139894379123633572306579027262348365802183844
New Albany 1,726Newcas t le . . . 784Peru 1,192Portland 265Princeton 554Richmond 2,590Rushville 319Seymour 453Shelby ville 678South Bend 11,624Sullivan 812Terre Haute 7,021Valparaiso 773Vincennes 1,021Wabash_ 629Warsaw 374Washington. __ 743Whiting 1,103
IOWA
Albia 442Ames _ 535At l an t i c . . . 555Boone 1,299Burlington 2,509Cedar Falls 411Cedar Rapids 5,447Centerville 573Chariton 360Charles Ci ty . . . 406Cherokee 540Clinton 3,120
Council Bluffs._ 4,474Creston 918Davenport 6,747Des Moines 16,718Dubuque 5,144Fairfleld 474Fort Dodge 2,375Fort Mad i son . . . . . . . 1,152Grinnell 450Iowa City 1,110Keokuk 1,169Marshalltown 1,312
Mason CityMuscatineNewton..-OelweinOskaloosa
2,1301,131
_ 624890752
Ottumwa 2,100Perry 591Red Oak 650Shenandoah 434Sioux City 7,156Waterloo 3,488Webster City 440
KANSAS
Arkansas City 1,297Atchison 1,137Chanute. 965Coffeyville 1,179Dodge City. . . 591El Dorado 1,278Emporia.. 1,244Fort Scott 859Hutchinson 1,849
Independence 1,179Iola 444Junction City 555Kansas City. 7,338Lawrence 998Leavenworth. 1,161Manhattan .* 752Newton 1,135Ot t awa- _ . . 494
Parsons 1,458Pittsburg 2,283Pratt 527Rosedale 194Salina 1,875Topeka 7,120Wellington 601Wichita 8,760Winfield.. 746
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 239
TABLE 16.—Personal returns hy cities, calendar year 1923—-ContinuedK E N T U C K Y
Ashland . . , 1,750Belleyue 938Bowling Green 826Covinston 7, 050Danville 600Dayton 800Port Thomas 937Frankfort.. _. (300
Henderson _ 561Hopkinsville 675Lexington _ 4, 050Louisville 24,000Madisonville 433 Richmond.Mavfield 375 Winchester.Maysvilie 375 |Middlesboroagh 490 |
Newport 3,112Owensboro 1,000Padncah. 2,025Par i s . . 752
261750
LOUISIANA
Alexandria ], 592Baton Rouge 2,845Bogalusa 451Crowley 427Gretna 187
HoumaLafayetteLake Charles,vlinden..
205546
1, 056
Morgan City 200New Iberia 361New Orleans _ 32,955
Monroe 1,671363 ! Shreveport 7,613
M A I N E
Auburn 1,739Augusta 1,442Bangor 2,960Bath 702Belfast 296Biddleford 1,590Brewer 481
BrunswickCalaisGardiner..
240629Lewiston 2, 960
Old Town. 406Portland. 9,102Rockland . 702
Rumford Falls 814Saco _ 720Sanford 1,924South Port land. . 1,184Waterville 2,072Westbrook 777
M A R Y L A N D
Annapolis. _.BaltimoreCambridge
1,28069,634
322
Cumberland.FrederickFrostburg
!, 340 i Hagerstown.940 | Salisbury351 !
2,490515
MASSACHUSETTS
Abington. .AdamsAgawam.. .Amesbury.Arnherst. . .Andover.,
740 |533 j153 I919 !
_ . . . 401 !1.204 !
Arlington 3,060 iAthol 857 jAttleboro 2,437 IBelmont. . . . ._ _. 1,866 |Beverly 2,582 jBoston 97,858 jBraintree 1,660 iBridgewater 532 jBrockton 9,064Brookline 10,833Cambridge 12,018 \Canton 320Chelmsford 247Chelsea 3,301 !Chicopee 2,561Clinton. . 990 \Concord. 914Danvers. . . . 1.188Dartmouth 291 'Dedham 1,451 jDracut 151 IEasthampton 685 !Easton 156 !Everet t . . 3,161 !Fairhaven 609 jFall River 7,206 !Fitchburg 3,493 jFramingham 1,904 iFranklin 727Gardner 1,263 jGloucester 1,030 iGrafton 244 i
Great BarringtonGreenfield 2,Haverhill 5,HinghamHoi yoke 5,HudsonIpswich ._LawrenceLeominsterLexingtonLowellLudlowLynnMaidenMansfieldMarbleheadMaryboroughMaynard- . . . . . .MedfordMelroseMethuen 1,MiddleboroughMilford 5,MillburyMilton 1,MontagueNatickNeedham_.New Bedford 9,Newburyport 1,N e w t o n . . . . . . 8,North Adams 1,North Andover.
265102393739
North Attleboro- 1,731Northampton 314Northbridge - 171Norwood 570Orange 344
Palmer 419Peabody.. 2, 657Pittsfield 4,749Plymouth 1,166Quincy 4,857Reading 1,143Revere 2,537Rockland 1,142Salem 4,917Saugus _ 353Somerville... 12, 111Southbridge 1,177South Hadley 489Spencer 385Springfield 15, 792Stoneham 77Stoughton 695S wampscott 1,430Taunton. . 2,282Uxbridge 355Wakefield 1,226Walpole 521Wai tham. 3,656Ware 533Watertown 420Webster _ 1,422Wellesley 1,506West Springfield 1,066Westborough 76Westfield 1, 219Weymouth . - 1,967Whitman 922Winchester. . 1,984Winthrop _ 3,059Woburn 1,933Worcester. . 21,360
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
240 STATISTICS OF INCOME
TABLE 16.—Personal returns by cities, calendar year 1923—Continued
MICHIGAN
AdrianAlbionAlmaAlpenaAnn ArborBattle CreekBay CityBenton Harbor _Bessemer..CadillacCharlotte— -Cheboygan..ColdwaterDetroit.._Dowagiac...EscanabaFlint _Grand HavenGrand RapidsHamtramck
904414304684
2,1833,7192, 8541,600
350800400224321
188,977450
. 1,3509, 619
70023, 000
1, 577
HancockHastingsHighland ParkHillsdaleHollandIoniaIron MountainIronwood _IshpemingJacksonKalamazooLansingLaurium.LudingtonManistee..ManistiqueMarquetteMenominee...Midland _Monroe.
450400
8, 516404
1,300950
1,1001, 400800
5,8098,0006,827300450600340
1,500700315
1,314
Mount Clemens 1,202Munising 300Muskegon 5,000Muskegon Heights 700Negaunee— 400Niles _. 1,300Owosso 903Petoskey _ _. 400P o n t i a c . . . 2,693Port Huron 2,301River Rouge 918Royal Oak 1,810Saginaw 5,803St. Joseph. 900Sault Ste. Marie 1,000Sturgis 650Three Rivers 600Traverse Ci ty . . 675Wyandot te . . . __. 1,393Ypsilanti 775
MINNESOTA
Albert LeaAustinBemidjiBrainerdChisholmCloquetCrookstonDuluthEveleth
874943369807399434621
13,402634
FaribaultFergus FallsHibbing . .Little FallsMankato . .MinneapolisMoorheadNew Ulm.Owatonna
.. . . 597510
1,133277
. . . 1,27950, 621
484346473
Red WingRochesterSt. CloudSt. PaulSouth St. PaulStillwaterVirginiaWillmarWinona
7321, 6741,097
30, 324518-537
1,220558
1,734
MISSISSIPPI
Biloxi .ClarksdaleColumbusCorinthGreenvilleGreenwood
432712525300900787
Gulfport.HattiesburgJacksonLaurelMe CombMeridian
5621,0502,400
825700
2,150
Natchez 562Pascagoula. 140Tupelo 290Vicksburg 1,670Yazoo City 375
MISSOURI
Brookfield. 530Cape Girardeau ._ 900Carthage.. 415Chillicothe 265Clinton 300Columbia 680De Soto 190Fulton 195Hannibal 1,583Independence 1,200
Jefferson City..JoplinKansas Ci ty . . .Kirksville.Maple woodMarshallMexicoMoberlyNevadaPoplar Bluff....
875 j St. Charles1,950 j St. Joseph
St. LouisSedaliaSpringfieldTrenton..Universitv City.Webb City
395 ! Webster Groves.466 !
34,650488860415450
1,279
7436,675
98, 9201,2003, 265
5101,073
2502,309
MONTANA
Anaconda.. ._ 2,474Billings _. 2,371Bozeman 612Butte 8,584
Great Falls 3,558Havre. __ 962Helena.__ 2,168Kalispell 525
Lewistown 878Livingston _ 958Miles City 965Missoula.__ _ 1,730
NEBRASKA
BeatriceColumbus _.FairburyFremont . .Grand Island
661 Hastings. .613 Kearney633 Lincoln
1, 111 Nebraska Citv1,650 Norfolk
1,009550
6,534491942
North Platte. .Omaha._ _ScottsbluffYork .
95626,045
435362
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 241
TABLE 16.—Personal returns by cities, calendar year 1923—ContinuedNEVADA
Reno___ _ . . _ 2,305
N E W H A M P S H I R I
Berlin 1,401 Franklin. . . . 543Claremont. . . 1,224 Keene 1,195Concord 2,932 ! Laconia.. 1,1C4Derry 482 Lebanon 470Dover 1,109 Manchester S, 049
Nashua 3,045Portsmouth 1,672Rochester 719Somers worth 338
N E W J E R S E Y
As bury Park 1,350Atlantic City 5, 861Bayonne . - 8,071Belleville 1,215Bloomfield. 2, 791Boonton 564Bound Brook 816Bridgeton 925Burlington... 700Camden 9, 511Cliffside 293Clifton _ 1,924Collingswood... 1,850Dover 1,087East Orange Not reported.East Rutherford.. Not reported.Elizabeth 11, 936Englewood 1,810Fort Lee _ 296Garfield. -._ 690Gloucester. .1,075G uttenberg. 336Hackensack 2, 156Haddonfield 1, 350Hammonton _. 225
Harrison 1,477 i Rai lway. . 2,414Hawthorne,- 387 1 Red Bank... 1,150Iloboken 10, 602 ! Ridgefield Park 2,300Irvington 2,840 j Ridgowood 531Jersey City 30.349 j Roosevelt _ . . Not reported.
1,02 Roselle 2,105yLodi_.._ 272 I Roselle Park Not reported.Long Branch 815' Ruther ford . . . 2,371Madison 542 j S a l e m . . . 625Millville 675 ! Secaucus 234Montelair 5, 267 i Somerville 171Morristown 2,015 South Amboy 738New Brunswick 4,122 South Orange Not reported.Newark 42,737| South River 271North Plainfield.. Not reported, i Summit 1,443' " " 1.003 i T ren ton . . 9,953Nut ley .
2,220UnionVineland.Wallin gton 152West Iloboken Not reported.West New York 2, 515
Orange 17,420Passaic 5.161Pafccrson.. _ 10,476Permsgrov e 290Perth Amboy 3,145,Phillipsburg 1,945 : "West Orange Not reported.Plainfield. 4,670 Westfield. 1,501Pleasant vilJe 442 Woodbury 950Princeton 925
N E W M E X I C O
Albuquerque 2.590R a t o n . . _ 718
Roswell.
N E W Y O R K
420 i Santa Fe_. 490
Albany 16,600 Jamestown 5,050 j Oneonta - 1,Amsterdam 3, 500 ' Johnson City 1,791 i Ossining ----- _ 1,Auburn _' 3, 112 • Jolmstuwn ''00 ! Oswegq.. 1,Batavia 1, 23S I Kinjvton 2, 3-/.0 Peck-kill 1.
040 I Laekavvanmi t-20 ' Mattsbun: _._ 1,B 1,Binghamton 10, 5 n Lancaster Mf> , Port Chester 2,Buffalo 63, r,lu Little Fulls l.do1.) • !\,rt Jervis ..-_ 1;Canandaigua SI'.) ' Loekpoit 2,4.".u j Pouyhueepsie 4,Cohoes l,*>70' Maknio U(.<2 \ lU-n^rlaer 1,noesCorning 1.810 • M a i u a v o n e c k ,Cortland 1.5-51 r - K v e m - i".'O RcckvihDepew 320 . Me'.^niuesville...- 1,-J''O Huno.Dunkirk 2,285
Center.
.">,4i»0 .Uuiulolov.r. Not repoiti2 1M Aj ' 7
X e w jh'och.-llc '•,•-". 0Xev York City 752,7^
Bronx Borough.Krookl.wi Borough.\hm!iatM-:i Borourh.
Sent (-a F a l l s .
ElrniraEndicottFredonia 5w7Freeport 1, 02'JFulton l,12r)Geneva 1,."»'.' \Glen Cove MlGlens Falls 1,'J,"<'Gioversville 2, 0(H: J u-nmond Borough. r!\ui:iv\ iii'la. 1,Uastings-upon-Hudson__ 50') \ ew nk i'.l* Tro\ 7,Haverstraw 50-') Newbiiren 0, iO) l'iii-a 9,Hempstead. . . - 9^0 Nifig^ra Tails 5,940 V, aldcn._Herkimer WA Noi th 'i'arr\ town. . 3')0 Wate i toun 3,Horne.ll !,8.')S North Tonawandii 1,560 Walcivliet 1.Hudson 1,4(X: Norvich 923 W a v u l yHudson Falls Wn Onienr-bur:/ 1,040 ~\\ h>!v Plains-- 4Ilion 080 Olean - l\-i^f) ^VlnreliallJtbaca 2,337 Oneida 1,357 \\,nlcr:< 7,
,550,850,704,850,140,700,300,470, 650,300872
,675890
,095669
,400, 000425269
,150940
,195,490,850375
, 552, 750460
, 2<>0600
,290
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
242 STATISTICS OF INCOME:
TABLE 16.—Personal returns hy cities, calendar year 1923—Continued.
NORTH CAROLINA
Asheville 4,220Burlington.CharlotteConcordDurham.Elizabeth City.FayettevilleGastoni*Goldsboro
6656,482510
2,545730985995
Greensboro... 4,210 ! ReidsvilleGreenville.. 600 I Rocky Mount .Henderson 6G0 1 SalisburyHickory 475 I StatesvilloHigh Point 1,175 ! Thomasville. . .Kingston. . . 830 | Washington._.Lexington 490 j Wilmington. . .New Bern 925 I Wilson.
820 ! Raleigh. 4,130 { Winston-Salem
3601,9251,215
520230555
3,8031,1804, 070
NORTH DAKOTA
BismarckDevils Lake.
840435
FargoGrand Forks
2, 9751, 540
Jamestown..Minot
8251, 200
OHIO
Akron. 23,855Alliance _ 3, 238Ashland 740Ashtabula ._ 3,612Athens. _. 595Barberton. . 5,015Bellaire 1,372Bellefontaine 881Belleyue 746Bowling Green 377Bucyrus_. 896Cambridge 1,615Canton 12,132Chillicothe 1,445Cincinnati 50, 742Circleville 361Cleveland 70,135Cleveland Eleights. Not reported.Columbus 23,271Conneaut 1,482Coshocton 744Cuyahoga Falls 617Dayton 20,395Defiance 429Delaware 531Delphos 469Dennison. 623Dover 840East Cleveland.. . Not reported.East Liverpool 3,110East Palestine i 755East Youngstown. Not reported.
Elyria.FindlayFos toria _Fremont
5,158 I Norwood 4,200~'~"~ P i i l l 2 8 2 9
Galion.Gallipolis..Girard.Greenville.Hamilton..IrontonJacksonKenmore..
I Kent .KentonLakewood.Lancaster..LimaLoganLorain..
1, 398808952851170
1, 686493
4,1251,064
361888
1, 579474
6, 8791, 3604,428
593
Painesville 2,829Piqua __ 1,057Portsmouth 4,101Ravenna 805St. Bernard • 705St. Marys 283Salem 771Sandusky __ 2, 702Shelby 454Sidney 542Springfield 5,025Steubenville 5,955Struthers.. 1,698Tiffin.. . . 1,053Toledo..Troy.Uhrichsville.
MansfieldMariettaMarionMartins FerryMassillonMiddle town..Mount VernonNelsonville..New Philadelphia .NewarkNilesNor walk
7,307 | Urbana2, 9731,4112,2101,0782,1572, 775
807462896
3,1011,122
595
Van Wert _.WapakonotaWarren. . . __Washington Court HouseWells ton ._Wellsville.West Park Not reported.Wilmington 337Wooster.. 1,887Xenia _. __ 810Youngstown 33, 700Zanesville 3, 730
29,830558814524711313
1,899600255566
OKLAHOMA
AdaArdfnoreBartlesville.BlackwellChickashaCushingDrumrightDurant - -El Reno _
3851,3862,050
626828635616270982
EnidGuthrieHenryettaHugoLawton. .McAlesterMiamiMuskogee £Norman
1,636655693308462655395
. . . 3,246337
OklahomaOkmulgeePawhuskaPicherPonca CityS a pul paShawneeTulsaVinita
11, 4731, 7811,117
2021,2321, 3091,020
13,138231
OREGON
Astoria 1,245Baker . . 787Bend 951Corvallis 538
Eugene. .- 1,241La Grande 963Medford 754Oregon City 641
Pendleton 1,073Portland 39,777Salem 1,415The Dalles 675>
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 243
TABLE 16.—Personal returns by cities, calendar year 1923—Continued
PENNSYLVANIA
AllentowuAltoonaAm bridgeArchbaldArnoldAshlandAshleyAvalonBangorBeaver FallsBellevueBerwickBethlehemBlakelyBloomsbnrgBrrddockB: ad fold
7, 8078, 9101, 33021463051G662735292
1, 9202, 370619
4, 72027539
3,9751,890
Frackviile.-FranklinFreelandGlassportGreensburg.Greenville..HanoverHarrisburg-,
4101, 260
288520
2,6601, 435
CanonsburgCaiboadnleCarlisleCarnegieCarnei;Ch^-iborsburgC h k i
Canton....Clcs-Jield-.CoaUhle - . .Coatftsvillo.
5372,5801, 2253,768825
2,040715915
1,4002,750
665860505
Hazleton-.HomesteadHuntingdonIndianaJeannetteJersey ShoreJohnsonburgJohnstownJuniataKaneKingstonKittanningKnox villeLancasterLar.sfordLarks villeLatrobeLebanonLehighton
7838,4882,6212,730
537805
1.1901, 126
4355, 635
820910
1.980
Not reported.6,3571,175
3171,225
Com cllsvilleConshohocken
' wiryCraftonDanvilleDarb>Dickson CityDonoraDormontDorrancetonDu BoisDunmoreDuquesneDuryeaEast Conemaugh.East Pittsburgh..EastonE dwardsvilleEllwood CityErieEtnaFarrellFord CityForest City
1,084947
1,505950
1,510560
Lewiston.Lock Haven.Luzerne.
2,020301660241
1, 2951,280
3741,1551,4721,87
McKees Rocks_-McKeesportMahoney C i t y -Marcus HookMead villeMiddletown
2, 05.982948 I817 '346
2, 510
Palmerton 432Parsons 461Philadelphia 164,840Phoenixville 930Pitcairn 1, 010Pittsburgh 101, 556Pittston 3,348Plymouth 979Pottstown 1, 565Pottsville 2, 431Punxsutawney 1, 070Rankin 455Reading 11,130Renovo 971Ridgway 675Rochester 945St. Clair 411St. Marys 1 600Sayrc 1,043Sohuylkill Haven 451Scofctdale 1,080Scranton 17, 510Shamokin 2,496Sharon 2,415Sharpsburg 1,115
1,046663285454
2,370
Midland.MillvaleMiltonMinersvilleMonessenMonongahela.
8,125 |835307
1, 600417280
1,220' 889616
288420820
4, 962
5 j8
Mount Carmel--.Mount OliverMount Pleasant..MunhalL.
3941, 3007,770595730735128
NanticokeNanty GloNew Brighton.New Castle..New Kensington..NorristownNorth Brad dock..NorthamptonOil CityOld ForgeOlyphant
1,705 i1,330 |1,176 I
Not reported. |840875
1,497300 I
1,2254,0952,1003,528
Not reported.377
2,800441976
ShenandoahSteeltonStroudsburg.Summit HillSunburySwissdale 2, 265Swoyersville 86Tamaqua 1,407Tarentum 1, 855Taylor 321Throop 134Titus ville 800Turtle Creek 1,760Tyrone 1,110Uniontown 3,325Vandergrift 1, 260Warren 1,470Washington 3,080W aynesboro 669West Chester 1,113West Hazleton Not reported.West Pittston Not reported.Wilkes-Barre 10,520Wilkinsburg 6, 380Williamsport.Wilmerding_.WindberWintonWoodlawn..
4,9921,290
80026
1, 540York 5,610
R H O D E ISLAND
BristolBurrillvilieCentral FallsCoventryCranstonCumberlandEast Providence
724813
1,781292
3,327529
2,329
! JohnstonLincolnNewport 2,426North Providence 615Pawtucket 6,635Providence 24,645South Kingstown 399
157 ! Warren 460982 j W a r w i c k . . . . . 1,136West Warwick 1,085
Westerly l,2loWoonsocket. 4,364
SOUTH CAROLINA
Anderson 800Charleston _ 4,720Chester 320Columbia 3,680Florence.. . 1,120
Gaffney 220Greenville 2,843Greenwood 441Newberry 279Orangeburg 361
Rock Hi l l . . . .Spartanburg.SumterUnion
596
716239
17
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
244 STATISTICS OF INCOME
TABLE 16.—Personal returns by cities, calendar year 1923—Continued
SOUTH DAKOTA
AberdeenHuronLead. '
BristolChattanoogaClarksvilleCleveland .Columbia
Abilene _AmarilloAustinBeaumontBeltonBon hamBrenhamBrownsvilleBrownwoodBryanBurkburnettChildressCiscoCleburneCorpus ChristiCorsicanaDallasDel RioDenisonDenton _
Brigham CityLogan
BarreBenningtonBrattleboro
2,603920806
83910, 749
568254480
1,0482,3382,8753 750
160220576437543312680523385
1,095656
1,48025,135
3751. 355
305
197398
1,4751,1901, 250
MitchellRapid CitySioux Falls
T E N N E S S E E
Dyersburg. . . .JacksonJohnson CityKiii2;sportKnoxville.
TEXAS
Eagle PassEastlandEl PasoEnnisFort WorthGainesvilleGalvestonGreenvilleHillsboroHouston..LaredoLongviewMcAllenMcKinneyMarshallMineral WellsNavasotaOrangePalestine. _Paris
UTAH
OgdenProvo
V E R M O N T
BurlingtonMontpelierRut land. .
VIRGINIA
884521
3,836
3131,7911,242
6058,471
250440
6,250495
11,975425
5,0001,140
37520, 281
875420150495
1,050365218687840
1,120
4,020647
2 4401 0501,880
WatertownYankton
MemphisMorristownMurfreesboroNashville
Port ArthurRan gerSan AngeloSan AntonioSan BenitoShermanSulphur SpringsTaylor _TempleTerrellTexarkanaTylerVernon.Victoria^Waco _..WaxahachieWeatherfordWichita FallsYoakurn
Salt Lake City
St AlbansSt JohnsburySpringfield
950399
16 789275320
11,137
3 312620685
11 719219
1 140224595862490
1 0801,132
375405
3,625635284
4,285465
14 250
1 080750490
Alexandria 2,475Bristol. 563Charlottesville 900 iClifton Forge.. . 750 ;Covington. 395Danville 2,100 jFredericksburg 363 j
Hampton 845Harrisonburg 404Lynchburg 3,225Newport News 2,105Norfolk __ 11,325Petersburg 1,800Portsmouth. 3,300
Pulaski _ 255Richmond 17,512Roanoke. 6,000South Norfolk Not reported.Staunton 635Suffolk 618Winchester 488
WASHINGTON
Aberdeen _. 2,210Anacortes. __ 335Bellingham 2,200Bremerton. 1,275Centralia 900Evere t t . . . 3,225
Hoquiam.. _. 1,690Olympia 1,125Port Angeles 575Puyallup 525Seattle.. _ 45,240Spokane 11,100
Tacoma 11,975Vancouver 900Walla Walla.. 1,750Wenatchee. 1,425Yakima 2,525
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis
STATISTICS OF INCOME 245
TABLE 16.—Personal returns by cities, calendar year 1928—ContinuedWEST VIRGINIA
Bluefield 2,325 Huntingtou 6,075Charleston 8,225 Keyser 635Clarksburg 3,425 i Martinsburg 975Elkins. 600 \ Morgantown 2,250Fairmont 3,000 i Moundsville 870Grafton.. 1,260 Parkersburg 3,150
Princeton 825Weston. _ 785Wheeling 9,675Williamson 975
WISCONSIN
Antigo 760 ! Kenosha 6,270Appleton 2,40.5 L i Crosse 3,240Ashland T>7 ^ladibon... 6,430Baraboo 734 Marn'oA'ac _. 1,857Beaver Dam 824 Mvmct tP- 768Beloit.. . . 2.180 Mi'ciifuld 623Chippewa Falls - - 7sJ Meiu^h 728Cudahy . (HJ M.M.monio 351De Pere ?tt U.M .1! 468Eau Claire L\0'>0 Muu i\Fond du Lac 2 6'A) ^ or . \h.Green Bay 3 4-\ O liko^hJanesville 2,:H P(.»tuvKaukauna hi* ii^r\..
ce.
W Y O M I N G
Casper 4,500Cheyenne _ ___ 2,700
72, 770988
2,870640
7,880
Rhinelander 603Sheboygan 3,990South Milwaukee 1,060Stevens Point 1,110Stoughton _ 619Superior 3,662Two Rivers 738Watertown 946Waukesha. 1,280Wausau 1,888Wauwatosa 2,350West Allis 2,195Wisconsin Rapids 619
Laramie.Rock Springs...
1,4551, 425
Sheridan 1,350
O
Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis