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TREASURY DEPARTMENT UNITED STATES INTERNAL REVENUE STATISTICS OF INCOME FROM RETURNS OF NET INCOME FOR 1923 INCLUDING STATISTICS FROM FEDERAL ESTATE TAX RETURNS AND FEDERAL GIFT TAX RETURNS v COMPILED UNDER THE DIRECTION OF THE COMMISSIONER OF INTERNAL REVENUE BY THE STATISTICAL DIVISION, INCOME TAX UNIT WASHINGTON GOVERNMENT PRINTING OFFICE 1925 Digitized for FRASER http://fraser.stlouisfed.org/ Federal Reserve Bank of St. Louis

Income 1923

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Page 1: Income 1923

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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Page 2: Income 1923

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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Page 3: Income 1923

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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Page 4: Income 1923

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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Page 5: Income 1923

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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Page 6: Income 1923

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&,

L

1

--

-

1

-

-

-

-

--

-

--

-

- -

r

-1

-

-

-

_

-

-

-j

...

t

- -1-

-

-

-

• I -

-

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--

-H

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-

ffiMH

i^^^m i ii i 11111

JJ II 11111II11111111II i 111111

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

z,

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

zcz110

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><

.

,e

T O T A L . _ 7,<

"\ ITIT" r 1 1 1 i 1

z4ro>Z6

^7^2056I3

)Z37

[-81-79n2\s01s190

36

3892261

4398,321

SO5,719

70,£73U 3,68257,6S9

>97,O3I7\6,08O3S\SS7

598,321

s

1

-

-

-

-

I I M I I M I>T1I)

/

3 0 v _ » 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 > 0 0 0 0 0 0 0 0

" *

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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Page 7: Income 1923

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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Page 8: Income 1923

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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Page 9: Income 1923

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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Page 10: Income 1923

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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Page 11: Income 1923

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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Page 12: Income 1923

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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Page 13: Income 1923

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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Page 14: Income 1923

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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Page 15: Income 1923

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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Page 16: Income 1923

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

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Page 17: Income 1923

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

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Page 18: Income 1923

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:

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Page 19: Income 1923

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

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Page 20: Income 1923

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

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Page 21: Income 1923

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

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Page 22: Income 1923

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

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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

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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

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Page 25: Income 1923

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

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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

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Page 27: Income 1923

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

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Page 28: Income 1923

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

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Page 29: Income 1923

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

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Page 30: Income 1923

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.

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Page 31: Income 1923

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.

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Page 32: Income 1923

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

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Page 33: Income 1923

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

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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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Page 42: Income 1923

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 &

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Page 43: Income 1923

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

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Page 44: Income 1923

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

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Page 45: Income 1923

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 _

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Page 46: Income 1923

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

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Page 47: Income 1923

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

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Page 48: Income 1923

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;

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Page 49: Income 1923

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

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Page 50: Income 1923

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

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Page 51: Income 1923

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

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Page 52: Income 1923

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

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Page 53: Income 1923

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

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Page 54: Income 1923

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

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Page 55: Income 1923

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

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Page 56: Income 1923

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.

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Page 57: Income 1923

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

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Page 58: Income 1923

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

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Page 66: Income 1923

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.

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Page 67: Income 1923

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.

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Page 68: Income 1923

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.

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Page 69: Income 1923

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.

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Page 70: Income 1923

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.

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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.

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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.

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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

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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.

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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.

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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.

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Page 78: Income 1923

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.

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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.

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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.

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Page 81: Income 1923

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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Page 82: Income 1923

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.

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Page 83: Income 1923

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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Page 84: Income 1923

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)

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Page 85: Income 1923

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

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Page 86: Income 1923

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

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Page 87: Income 1923

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

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Page 88: Income 1923

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

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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

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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

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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

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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.

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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

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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

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Page 95: Income 1923

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

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Page 96: Income 1923

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

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Page 97: Income 1923

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-

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Page 98: Income 1923

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

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Page 99: Income 1923

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

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Page 100: Income 1923

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

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Page 101: Income 1923

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

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Page 102: Income 1923

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

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Page 103: Income 1923

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

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Page 104: Income 1923

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

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Page 105: Income 1923

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

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Page 106: Income 1923

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

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Page 107: Income 1923

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

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Page 108: Income 1923

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

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Page 109: Income 1923

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

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Page 110: Income 1923

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

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Page 111: Income 1923

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

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Page 112: Income 1923

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

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Page 113: Income 1923

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

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Page 114: Income 1923

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

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Page 115: Income 1923

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

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Page 116: Income 1923

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

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Page 117: Income 1923

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

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Page 118: Income 1923

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

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Page 119: Income 1923

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

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Page 120: Income 1923

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

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Page 121: Income 1923

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

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Page 122: Income 1923

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

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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

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Page 124: Income 1923

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

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Page 125: Income 1923

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

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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

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Page 127: Income 1923

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

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Page 128: Income 1923

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

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Page 129: Income 1923

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

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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

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Page 131: Income 1923

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:».

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Page 132: Income 1923

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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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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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

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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.

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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

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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

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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

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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

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Page 142: Income 1923

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

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Page 143: Income 1923

$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

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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

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Page 145: Income 1923

$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

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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

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Page 147: Income 1923

$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

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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

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Page 149: Income 1923

$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

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Page 150: Income 1923

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

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Page 151: Income 1923

$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.

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Page 152: Income 1923

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

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Page 153: Income 1923

$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

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Page 154: Income 1923

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

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Page 155: Income 1923

$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.

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Page 156: Income 1923

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

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Page 157: Income 1923

$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

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Page 158: Income 1923

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

Page 159: Income 1923

$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.

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Page 160: Income 1923

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

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Page 161: Income 1923

$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.

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Page 162: Income 1923

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

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Page 163: Income 1923

$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.

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Page 164: Income 1923

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

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Page 165: Income 1923

$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

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Page 166: Income 1923

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

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Page 167: Income 1923

$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.

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Page 168: Income 1923

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

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Page 169: Income 1923

$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

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Page 170: Income 1923

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

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Page 171: Income 1923

$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

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Page 172: Income 1923

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

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Page 173: Income 1923

$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.

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Page 174: Income 1923

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

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Page 175: Income 1923

$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.

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Page 176: Income 1923

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

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Page 177: Income 1923

$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.

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Page 178: Income 1923

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

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Page 179: Income 1923

$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

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Page 180: Income 1923

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

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Page 181: Income 1923

$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.

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Page 182: Income 1923

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

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Page 183: Income 1923

$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.

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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

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Page 185: Income 1923

$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.

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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

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Page 187: Income 1923

$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

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Page 188: Income 1923

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

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$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.

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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

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$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

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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

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$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

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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

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$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

o

Oog

00CD

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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

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Page 197: Income 1923

$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.

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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

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Page 199: Income 1923

$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

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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

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$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

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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

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Page 203: Income 1923

$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

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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

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Page 205: Income 1923

$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

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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.

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Page 207: Income 1923

$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

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Page 208: Income 1923

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.

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Page 209: Income 1923

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.

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Page 210: Income 1923

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.

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Page 211: Income 1923

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.

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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.

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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.

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Page 214: Income 1923

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.

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Page 215: Income 1923

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.

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Page 216: Income 1923

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.

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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.

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Page 218: Income 1923

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

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Page 219: Income 1923

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

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Page 220: Income 1923

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

Page 221: Income 1923

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

Page 222: Income 1923

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

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

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Page 223: Income 1923

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

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Page 224: Income 1923

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

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Page 225: Income 1923

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

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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

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Page 227: Income 1923

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

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Page 228: Income 1923

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

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Page 229: Income 1923

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

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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

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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

Page 232: Income 1923

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

Page 233: Income 1923

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

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Page 234: Income 1923

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

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Page 235: Income 1923

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

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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

Page 237: Income 1923

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

Page 238: Income 1923

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

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Page 239: Income 1923

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

Page 240: Income 1923

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

Page 241: Income 1923

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

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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

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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

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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

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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

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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

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Page 247: Income 1923

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

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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>

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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

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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

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Page 251: Income 1923

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