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TREASURY DEPARTMENTUNITED STATES INTERNAL REVENUESTATISTICS OF INCOMEFROMRETURNS OF NET INCOME FOR 1923INCLUDING STATISTICS FROM FEDERAL ESTATE TAX RETURNSAND FEDERAL GIFT TAX RETURNSvCOMPILED UNDER THE DIRECTION OF THECOMMISSIONER OF INTERNAL REVENUEBY THESTATISTICAL DIVISION, INCOME TAX UNITWASHINGTONGOVERNMENT PRINTING OFFICE1925ADDITIONAL COPIESOF THIS PUBLICATION MAY BE PROCURED FROMTHE SUPERINTENDENT OF DOCUMENTSGOVERNMENT PRINTING OFFICEWASHINGTON, D. C.AT30 CENTS PER COPYCONTENTSCHART:PageShowing by income classes the number of personal income-tax returnsfiled for the calendar year ended December 31, 1923FrontispieceOFFICIAL TRANSMITTALPERSONAL AND CORPORATION INCOME-TAX RETURNSAggregate net income and total tax for each of the years 1917-1923-_PERSONAL INCOME-TAX RETURNS, 1923vDistribution by States and Territories and by populationText table—Personal returns by States and Territories and percapita distribution, calendar year 1923Reduction of income tax payable in 1924Simple and cumulative distribution, by income classes :^Text table—Simple and cumulative distribution of personalrreturns, by income classes, calendar } ear 1923Classification by sex and family relationshipText table—Distribution of personal returns, by sex and familyrelationship, calendar year 1923Income exempt from normal tax.Text table—Net income exempt from and amount subject tonormal tax, personal returns, calendar year 1923Sources of incomeText table—Distribution by sources, personal income, calendaryear 1923Sources of income and deductions by income classesText t a b l e s Distribution by sources of income and deductions, by incomeclasses, calendar year 1923Distribution of personal income, by sources and incomeclasses, calendar year 1923Distribution of personal income, by sources and by incomeclasses, showing the proportion from each source expressedin percentages, calendar year 1923Income from businessText table—Income reported from business pursuits, personalreturns, calendar year 1923PARTNERSHIP RETURNS OF INCOME, 1917—1923CORPORATION INCOME-TAX RETURNS, 1923111222-3444-56566667789991010Corporations distributed by industrial groups10Text table—Distribution of corporations by industrial groups andby those reporting net income and those reporting no net income, calendar year 192310-11Dividend distribution, corporation returns12Text table—Dividends paid shareholders on the capital stock ofcorporations, calendar year 192312Receipts and disbursem*nts, corporation returns12Text t a b l e s Corporation receipts and disbursem*nts distribued bysources of income and nature of deductions and by industrial divisions, calendar year 1923. Grand summary ofall corporation returns13-15Corporation receipts and disbursem*nts, distributed bysources of income and nature of deductions and by industrial divisions, calendar year 1923. Corporation returnsreporting net income16-18Corporation receipts and disbursem*nts, distributed bysources of income and nature of deductions and by industrial divisions, calendar year 1923. Corporation returnsreporting no net income19—21Corporation receipts and disbursem*nts, aggregate for allcorporations, distributed by sources of income and natureof deductions and by industrial divisions, expressed in percentages, calendar year 1923. Grand summary of allcorporation returns22-24inIVCONTENTSCORPORATION INCOME-TAX RETURNS, 1923—Continued.Corporation returns, distributed by size of net incomeText table—Corporation returns, distributed by size of net income, calendar year 1923INCOME RETURNS BY STATESPage252525Combined personal and corporation income and tax25Text tables-Personal and corporation income and tax by Statesand Territories, calendar year 1923125-26INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENSText t a b l e s Income from sources within the United States and its possessionsIncome from sources in foreign countriesSUMMARY OF INCOME AND TAX REPORTED BY YEARS26262727Text tables—Number of personal returns, calendar years 1914-1923, by incomeclasses27-28Returns of net income by years, personal and corporation28Income-tax yield by years, personal, partnership, and corporation29Personal returns, net income, reported for calendar years 19161923, by income classes29-30Personal returns, tax yield for calendar years 1916-1923, byincome classes30Personal returns, average amount of tax and average rate of taxper individual, calendar years 1916-1923, by income classes, _31Personal returns, income by sources for calendar years 1916-1923 _32PERSONAL RETURNS, BY YEARS—STATE TABLESPERSONAL RETURNS, BY COUNTIES AND CITIESFEDERAL ESTATE TAX333333Estate-tax returns filed34Text tables, A-G:A. Returns of resident decedents, distributed by size of netestate, showing form of property and nature of deductions36-41B. Returns of resident decedents, distributed by size of netestate42C. Returns of .nonresident decedents, distributed by size ofnet estate42D. Simple and cumulative distribution, by size of netestate—Aggregate resident and nonresident decedents43E. Vocational distribution, by sex and size of net estate, ofthe returns of resident decedents44—47F. Returns of resident decedents, distributed by size of netestate, age, and sex, and single or married48-50G. Returns of resident decedents, distributed by States andTerritories51-52Returns filed for the period from September 9, 1916, toDecember 31, 192453,FEDERAL^GIFT TAX53Federal-gift tax returnsText tables, A and B:A. Federal gift-tax returns of resident donors for the calendaryear 1924B. Federal gift-tax returns of nonresident donors for thecalendar year 1924535454BASIC TABLESPERSONAL INCOME-TAX RETURNS:United1.2.3.4.5.6.7.States tables, 1-7—Distribution by States56-58Distribution by income classes59-60Simple and cumulative distribution by income classes61-63Sex and family relationship—Distribution by States64-67Sex and family relationship—Distribution by income classes. 68-71Distribution by sources and by States72-74Distribution by sources and by income classes75-77CONTENTSVPERSONAL INCOME-TAX RETURNS—Continued.PageStates and Territories tables, 13, 14—13. Distribution by income classes14. Returns by yearsCounties and cities tables, 15, 16—15. Distribution by income classes by counties16. Distribution by cities136-202203-211212-236236-245CORPORATION INCOME-TAX RETURNS:United States tables, 8, 9, 11—8. Distribution by States9. Distribution by industries11. Distribution by size of net income by industrial groupsStates and Territories tables, 10, 12—10. Distribution by industrial groups12. Returns by years7879-86118-12087-117121-135CHAM. TSHOWINGBYINCOMETHE NUMBER, OF PERSONALFOJ^THECALENDARTAor £ETUJ?NSDECEMBER31^_19Z3ooENDEDYEJ&IICLASSESINCOMEFILEDTHOUSANDSaINCOME CLASSES CUNDER, $$2,0003,0004,0005,0006,0006,000 <•7,00010,000 "ooooo||ooooooooooooooooooMIL ffiMHooooooooooooooooooooooc>IIMIIMI T.. -UNDER.-----r---t1,0004--.$1 000 Tft' rinn2,0003,000,4. 0003,000 a4,0005,0005,0006,0006,0007,0007,0009,0008,000 •9,000 '10 0001 /,000i 0,0001 1,00012,000J3.000J2.00013,00014,000IF,00014,00015,00020,00025 OOO20",OOO30,00025,00040,00030,00050,00040,00060,00050,00060,00070,00070,00080,00090,0OO80,00090,000100,0001£0,000J00,000150,000200,0002.50,000200,000250,000300 000300,0004-00,000400,000500,000500,000750,000750,0001 ,000,0001,000,000/,500,0001,500,0002,000,0002,000,000 ' .3.000,0003,000,0004-, 000,0004,000,000•r,ooo, 0005,000,000 > ND OVER>TOTAL--1-sNUMSI ERA F_&36 s, sc zz, r; 5, 3; 41-70, 9"ro1, 2 4 >Z5",F9 2, Ii 614 1,2A^79 SA^2...6 9, z: 04 s, 8t 53 8, 72 6- 22 a, 9" I3, 9i 319, 4. )Z16, 16313, 6i 74 4, 94[-82 4, 341-74, 9 96, Mne, 4 1 2— 4. 94\s3, OS 0i, 98 1i, 43 s1, 00 1z, 33 97i 0INCOME CLASSES-0 000 0tioN NI)i ii i 11111I i^^^mINCOME TAX RETUK^S FILED FOILTHE CALl Eft K— PERSONALENDED DECEMSEH31 1923, DISTSZ&VTED BY INCOMA7 Cl A s_0«o**•Nf1:JJ II 11111II11111111II i 111111---/-zc 3z 6110 33839226147><398,321JRECAPZTI TLATION--1-_»OOOOOOO-—-jOOOO- 1O•I-OrWIVES, WIT M OR WITHOUT DEPENDENCHILDREN, INCLUDINGHUSBANDSWHOSE Wi VES, THOUGH LIVING WIThTHEM, FIL ED SEPARATE RETURNS-HOOOOSO5,719WIVES MAK HG SEPARATE I^ETU^NiPJ^OM HVS BAHOSM E N - HE/AD S OF FAMILIESWOMEN - HE/ \DS OF FAMILIESALL OTHER -MEN^LL OTHE 1^- WOMENCOMMUNITY PROPERTYTOTALOO"\OITIT"OOOOOOOr._1 1oOO70,£73U 3,68257,6S9,e>97,O3I7\6,08O3S\SS77,<598,321.O1 i 1OOO1OOOOOOOOOOO«C>00000"*THOUSANDS54441—25. (Face p . 1)o•-fvo-mw0o--m3o18,000 HMMHI9,00010,000i !,ooo Mo1p — 111,000 "12,00012,000 "13,00013,000 •14,000 • 1 114,000 M15,000 HI | 115,000 20,000L20,000 °15,000L25,000 30,00030,000 •40}000 H i40,000 "50,000 B50,000 60t000 160,000 ••70,000 i |70,000 "80,00080,000 "90,00090,000 » 100,000100,000 " 150,000150,000 •200,000200,000 •250,000250,000 " 300,000300,000 •400,000400,000 500,000500,000 " 750,000750,000 - 1,000,0001,000,000 • 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&,o11,0001,000 TO£,000 3,000 4,000 "5,000 "7,000 »8,000 "9,000 "o000000tD•^OD«*•OinSTATISTICS OF INCOME, CALENDAR YEAR 1923TREASURY DEPARTMENT,OFFICE OF COMMISSIONER OF INTERNAL REVENUE,Washington, D. C, September 25, 1925.SIR: I have the'honor to transmit herewith the following statisticscompiled from the returns of individuals, corporations, and partnerships 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 Federalj gift-tax returns filed from January 1 to December 31, 1924,inclusive.PERSONAL AND CORPORATION INCOME-TAX RETURNSThe 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 corporation) for each of the years 1917-1923, inclusive, are as follows:Net incomeYearAmount1917191819191920192119221923Increase ordecrease (—)TaxIncome taxWar-profitsa n d excessprofits taxTotalIncrease ordecrease (—)$24, 382, 743,418$1,093,941, 202 $1, 739, 997. 521 $2,833, 938, 72324, 286,150, 604-$96, 592, 814 1, 780,920, 318 2, 505, 565; 939 4, 286,486, 257 $1,452, 547, 534--841, 514, 57529, 270, 909, 9064, 984, 759,302 2,013,165,992 1,431,805, 690 3,444,971, 682--744, 683, 35331,638, 283,996988, 726, 351 2, 700, 288, 3292, 367, 374,090 1, 711, 561,97823,913, 260,341 - 7 , 725,023, 655 1,085,830,727335,131,811 1,4tO, 962, 538 - 1 , 279,325, 7911,644,833,576223,871,03828,300,023, 6738, 466,1144,386, 763,332 1, 636, 367,4621, 600,758,303- 4 4 , 0 7 5 , 27333,161, 666,4984, 861, 642, 825 1, 600, 758,303STATISTICS OF INCOMEPERSONAL INCOME-TAX RETURNSThe 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 population 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,State or TerritoryStates and Territories, and per capita distribution, calendaryear 1923Populationas of July 1,1923 (Bureau of theCensusestimate)Alabama.. 2,423,912380,960Arizona1, 816,287Arkansas3,805.153California990,320Colorado1,476, 483Connecticut230,460Delaware475,966District of Columbia.1, 046, 287Florida2, 999,196Georgia272, 392Hawaii470,179Idaho ..6, 790, 524IllinoisIndiana._ _. 3,013,1342,468, 643Iowa1, 797,489Kansas2,462,317Kentucky1, 849, 746Louisiana777, 259MaineMaryland. __ _ 1, 505, 295Massachusetts. . . . 4, 027, 5453,977, 821Michigan2,499,396Minnesota.. .1,790,618Mississippi _ .3, 443,971Missouri611,199Montana1,333, 922Nebraska77,407Nevada447, 592New Hampshire3, 378,963New Jersey. _372, 265New Mexico10, 843, 661New York2,686,325North Carolina672,041North Dakota6,117,122Ohio2,162,079Oklahoma823,270Oregon9,100,326Pennsylvania626,672Rhode IslandSouth Carolina1,744,408South Dakota655, 532Tennessee2,393,0774,939, 630Texas476, 812Utah352,428Vermont2,398,441Virginia11,489,034Washington1, 551,156West VirginiaWisconsin2, 739, 574211, 864Wyoming...Total110, 996,1531Includes Alaska.ReturnsPercent ofpopulaPertionfiling Number centofreturnstotal2.116.011.9713.597.3110.158.3315.924.742.384.565.329.965.945.504.803.213.656.238.4910.318.805.381.565.587.005.2913.528.248.683.2811.272.542.697.573.258.408.1410.681.623.352.894.066.346.173.239.145.757.0810.976.94Net incomeTaxAmountPercentoftotalAmount$159,064,39059,526,474109,793,6341,697,902,803200, 572,724473,804,71957,186,685284, 622,234156, 500,260222, 888, 34442, 829, 25058,393,3332, 272,960,122510, 507, 072363, 242, 331215, 346, 538214, 415, 879213, 802, 450142,964,209401, 259, 5841,413,015,9941,041,933,086372,376, 78283,494,009605, 275, 52099, 255,947195,152,56225,711,611104, 852,1221,050, 741,17732, 667, 6104, 565,314, 898206, 638, 61842,973,9961,457, 696, 567221, 293,177189, 854,0132, 478, 751,471214, 749, 60287, 031,35550,170,861226, 033,948613,494,90079,943,30664, 800,009242, 586,945351,985,059260,343,202547,039,92857,376,0540.64.24.446.84.811.91.231.15.63.90.17.249.152.051.46.87.86'.86.581.615.694.191.50.342.44.40.78.10.424.23.1318. 39.83.175.87.89.769.98.86.35.20.912.47.32.26.981.421.052.20.23$2,840,975603,1002,050,41639,958, 7803,267,73211,199,1841,402,0938,083,0503,693,9553, 766,1591,319, 276426,19662,880,1^97,882, 7684,126, 4702,118, 9573,723,9604,438, 4542,785, 69611, 540, 43742, 527,99328,051,0177,083, 5271,685,439-13,085,218721,4062,534,257241,2911,643,15030, 552,642337,354192,311, 5654, 767, 257276, 28833, 061, 8773,909,9262, 891, 80473,266, 6306, 658,0891, 555,315350,3124,283,80510, 678,022725,9081,332,8223,669,2943,925,8013,875,8649,019,076520, 7690.43.09.316.02.491.66.211.22.56.57.20.069.481.19.62.32.56.67.421.746.414.231.07.251.97.11.38.04.254.60.0528.98.72.044.98.59.4411.041.01.23.05.651.61.11.20.55.60.581.36.087,698, 321 100.00 24,840,137,364 100.00663,651, 505100.0051,04922,89935, 788517,10972,366149,82019, 20275, 79649, 59171,34112,42125,012676,489178,831135, 86486,29179,09167,44048,435127, 770415,100350, 072134,36027,851192,28242, 80970, 54510, 46736, 876293, 50312, 2021,221,65468,19118, 054463,01770,18969,123740, 47866,96528, 22521,92869,081200,68330,24221, 75277,451136,05789,263194, 05023, 2460.66.29.466.72.941.95.25.98.64.93.16.328.792.321.761.121.03.88.631.665.394.551.75.362.50.56.92.14.483.81.1615.87.89.236.01.91.909.62.87.37.28.902.61.39.281.011.771.162.52.30PercentoftotalSTATISTICS OE INCOMEPersonal returns, by States and Territories, and per capita distribution, calendaryear 1923—ContinuedState or TerritoryAlabama _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 1West VirginiaWisconsin WyomingTotal1Average Per capita Averageincomenet innet intax percome per comereturn reported returnPercapitaincometax$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$65. 62156. 2560.45446. 21202. 53320.90248.14597. 99149. 5874.32157. 23124.19334. 72169. 43147.14119. 8087.08115. 58183. 93266. 57350. 84261. 94148. 9946.63175. 75162. 39146. 30332.16234. 26310. 9787.75421. 0176.9263.94238. 30102. 35230. 61272. 38342. 6849.8976.5394.45124. 20167. 66183. 87101.14236. 38167. 84199. 68270. 82$55. 6526.3457.2977.2745.1674.7573.02106. 6474.4952.79106. 2117.0492.9544.0830.3724.5647.0865.8157.5190.32102. 4580.1352.7260.5268.0516.8535.9223.0544.56104.1027.65157.4269.9115.3071.4155.7141.8498.9599.4355.1015.9862. 0153.2124.0061.2747.3828.8543.4246.4822.40$1.171.581.1310.503.307.596.0816.983.531.264.843, 226. 70223. 7986.21Includes Alaska.2 Minus sign (—) indicates decrease.54441—25f2Per cent of increase or 2decrease (—) as to 1922NumberNetof returns incomeTax.531.792.161.523.781.532.642.503.292,4617.0514.0411.5822.857.2716.6512.02-2.7319.411.937.107.0310.0916.533.03-.7213.53.7012.5315.224.4930.649.343.5410.6812.524.517.6516.01-2.765.6210.7817.55-3.7126.85-2.6011.7125.9833. 725.192.158.697.3910.6821.518.2910.4228.4320.895.9325. 3422.8414.8225. 078. 6717. 945.9423. 0418. 5211. 7615. 3714. 1217. 9119.731.022.037.184.9810.093.7314.1530.836.788.4614.9918.309.6614.8022.521.7912.7111.0620.19-1.8127.991.7217.7623.5925.2819.622.4918.5112.3818.0125.4517.0317.1232. 3036.1917.51-1.77-12.22-11.41-8.73-32.89-14. 71- 2 3 . 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- 2 5 . 45-12. 09-29. 80-2.88-39. 04-15.90-39. 04- 3 1 . 79- 2 1 . 70-28.8022.63-36.15-12. 62-24. 37-24.06-15.30—25. 41- 2 3 . 75- 1 5 . 64-1.18-24.205.9813.4216.42-22. 93.919.262.621.671.181.512.403.587.6710.567.052.83.943.801.181.903.123.679.04.9117.731.77.415.401.813.518.0510.62.894STATISTICS OF INCOMEREDUCTION OF INCOME TAXPAYABLEIN1924(PERSONALRETURNS)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, calendaryear 1923ReturnsCumulativedistributionSimple distributionIncome classesNumberin eachclassTotal....i 7,698,321Over the Under theUnder theOver theclass below class above class below class abovePer centof total4.7932.6732. 0922.325.1642. 232.516.162.031.018.004.002.001368, 5022, 515, 3242, 470, 9701, 717, 628397, 630171,80139, 83212, 4522,3391,30132714174Under $1,000$1,000 t o $2,000$2,000 t o $3,000$3,000 t o $5,000$5,000 t o $10,000$10,000 t o $25,000$25,000 to $50,000$50,000 t o $100,000$100,000 t o $150,000...$150,000 t o $300,000...$300,000 to $500,000...$500,000 to $1,000,000..$1,000,000 a n d o v e r . . .Cumulativepercentage7, 098, 3217,329,8194, 814, 4952, 343, 525625,897228, 26756,46616, 6344,1821,84354221574368,502 |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, 698,321100. 0095.2162.5430. 458.132.966.734.218.056.025.007.003.0014.7937.4669.5591.8797. 03499. 26699. 78299. 94499. 97599. 99399. 99799. 999100. 00100. 00Net incomeSimple distributionCumulative distributionIncome classesAmount ineach classUnder $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 overTotal$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, 071,881-24,840,137, 364Per centof totalOver theclass below1.02 $24, 840,137, 36414.83 24, 587, 624, 34524.43 20,904, 1^5,72826.01 14,835,063, 2838, 373,920, 33210.945, 655,928,80310.303, 097, 567, 2145.441, 746,886, 7463.36912,988, 5091.13632,332, 2961.05.50371, 748, 284.38247,179, 090.61152,071,881100.00Under theclass above$252,513,0193, 935,941, 63610,005,074, 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, 48324,840,137,364CumulativepercentageOvertheclassbelow100.0098.9884.1559.7233.7122.7712.477.033.672.541.49.99.61Undertheclassabove1.0215.8540.2866. 2977.2387.5392.9796.3397.4698.5199.0199.39100. 00STATISTICS OF INCOMESimple and cumulative distribution of personal returns, by income classes, calendaryear 1923—ContinuedTaxSimple distributionCumulative distributionIncome classesAmount ineach classU 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.$316,60218,190,03816,570,88145,969, 79455, 480, 078103, 865, 711103, 600, 750108, 878, 59755, 719, 39062,104, 20331, 668, 55225,498,43435, 788,475663, 651,505OvertheclassbelowOver theclass belowUnder theclass above$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$316,602100. 0018,506, 64099.9535,077, 52197.2181,047, 31594.71136,527,393 , 87.79240,393,104 I 79.43343,993,85463.78452,872, 45148.17508, 591, 84131.76570, 696, 04423.36602,364, 59614.00627, 863, 0309.23663, 651, 5055.39Per centof total0.052.742.506.928.3615.6515.6116.418.409.364.773.845.39100.00 !CumulativepercentageUndertheclassabove0.052.795.2912.2120.5736.2251. 8368.2476.6486.0090.7794.61100. 00CLASSIFICATION BY SEX AND FAMILY RELATIONSHIP (PERSONALRETURNS)The following table shows the distribution of the personal returnsaccording to family relationship:Distribution of personal returns, by sex and family relationship, calendar year 1923Joint returns of husbands and wives,with or without dependent children, and of husbands whose wives,though living with them, filedseparate returnsWives making separate returns fromhusbands_Heads of families, m e n . . _Heads of families, womenAll other, menAll other, womenCommunity property income.TotalJIj;!4,505,72958.53 $16,762,983, 344170,573413,682157,6691,697,031718,08035, 5572.225.372.0522.049.33. 467,698,321100. 0067.48$418, 258, 31463.023.414.801.8114.636.811.0646, 548, 42223, 658, 95810, 207, 97699,193, 75754,440, 29911,343, 7797.023.561.5414.958.201.7124,840,137,364 j 100. 00663,651., 505100. 00849, 072, 0121,191, 732, 079449, 677, 7143, 633, 625, 0881,690,728,371 I262,318,756 I6STATISTICS OF INCOMEINCOME EXEMPT FROM NORMAL TAX (PERSONAL RETURNS)The net income specifically exempt from normal tax through personal 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 1923DistributionAmountExemptions 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 incomeNet income exempt from normal taxPrior year lossesNet income subject to normal tax$17, 284, 660,6853,126, 503, 48243, 941, 095305, 393, 76820, 760,499,0302, 862,007, 314. _._17,898,491,71634, 266,1496, 907,379, 499Total net incomeiSOURCESO F INCOMEPercent(PERSONAL72.05.1427.8124,840,137,364 | 100.00RETURNS)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 1923AmountSource of incomePersonal industry:Salaries, wages, commissions, bonuses, directors' fees, etcBusiness, trade, commerce, partnerships, farming, and profits from incidental sales of real estate, stocks, bonds, and other propertyTotalProperty:Rents and royalties._. _ .Interest on bonds, notes, etc., including fiduciary incomeDividendsTotalTotal income•General deductionsNet income.... -_ _ _Percent$14, 230,208,82648.537, 587,17*, 98325.8821,817,380,80974.411,816, 280,1092, 558, 763, 4033,126, 503,4826.208.7310.667, 501, 546, 99425. 5929,318,927,8034, 478, 790, 439100.0015.2824, 840,137, 36484.72STATISTICS OF INCOME7SOURCES 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 1923Income from personalindustryIncome from propertyiIncome classesTotal incomeAmountU 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..$483, 950, 9884,487, 829, 5426,825, 665, 7577, 505, 722, 0173,183, 407, 8713, 060, 945, 3461, 630,971, 5851,013,160, 890349, 042,129320, 822, 772156, 855, 329121,599,034178,954, 54329, 318, 927, 803TotalI Per centof totalj incomej in eachclass$320, 290, 5163, 820,026,4875, 831, 270,4265, 912, 513, 3902, 309,003, 3021, 875, 535, 776832,183, 086453, 722, 206143, 440, 001128, 852, 23063, 361,16145, 623, 02481, 559, 20421,817, 380, 80966.1885.1285.4378.7772.5361.2751. 0244.7841. 1040. 1640.3937. 5245.58$163,660, 472667, 803,055994,395,3311, 593, 208, 627874, 404, 5691,185, 409, 570798, 788, 499559, 438, 684205, 602,128191, 970, 54293, 494,16875, 976,01097, 395, 33933.82'14.8814.5721.2327.4738. 7348. 9855. 22:58.9059. 8459.6162. 48.54. 4274.417, 501, 546, 99425.59General deductionsPer centof totalincomein eachclassIncome classesAmountPer centof totalincomein eachclassNet incomeAmountPer centof totalincomein eachclassUnder $1,000$1,000 to $ 2 , 0 0 0 . . . : . . .$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 . . .$231,437, 969804,400,925756, 533,3121, 044, 579, 066465, 416,342502, 583, 757280, 291,117" 179,262,65368,385, 91660, 238, 76032, 286,13526,491,82526,882, 66247.8217.9311.0913.9214.6216.4217.1917.6919.5918.7720.5821.7915.02$252, 513,0193, 683,428, 6176,069,132, 4456, 461,142, 9512, 717, 991, 5292, 558, 361, 5891, 350, 680,468833,898,237280, 656, 213260,584,012124, 569,19495,107, 209152,071,88152.1882.0788. 9186. 0885.3883.5882.8182.3180.4181.2579. 4278.2184. 98Total...4,478,790,439 |15.2824,840,137, 36484. 728STATISTICS OF INCOMEThe 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 1923Wages andsalariesBusiness$181,429,3143, 064, 842, 4544, 366,940, 3703, 450, 029, 4571, 410, 310,370! 1, 049, 088, 266410, 302, 509190, 627, 72349,185, 24233,663,76012,767,225 j6,601,660 I4,420,476$111, 941, 484611,194, 9131,129,816, 2191, 810,340,762494,186, 718342, 403, 807137, 018,16462, 043, 59113,135, 22910,377, 5284, 399, 3912,986, 0373,189, 564Income classesU 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 a n d o v e r . . . ._!Total$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, 8434,733,033,407 il, 681, 983, 948Interest onGovernobliInterestandRents and. investment mentgationsDividendsroyaltiesnot whollyincomeexemptfrom taxIncome classes$73,100, 676279, 341, 358434, 307, 082528, 042, 216195, 715, 072159, 579, 29777,313,13937, 814, 01913, 400, 0279, 098, 7903, 929, 2523, 866, 442772, 739U 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 a n d over__Total14,230,208,826Profits fromsales of realestate, stocks,bonds,Partnerships andother thanassets held formore thantwo years$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, 3171,816,280,109 2,183,142,981$1,061,1302,121, 4672, 534, 4757,528,8955, 334, 0008, 770, 0027,161,3114, 744, 4671, 276, 4251, 422-, 930843, 903558, 782583,308$27,452,38388,184,683146, 885, 704421,345,974346, 049, 308662, 054, 111520,943,686398, 551, 795153, 793, 991145,421, 38772,192,19758, 241, 23985,387,024$10,290,82337, 584, 404124, 980, 409231, 416, 624144,123, 890186,433,03684, 465, 77730, 965, 3217, 410, 7395, 292, 3621, 758, 9081, 692, 746345, 821Capital netgain fromsale ofassets heldfor morethan twoyears$22,336, 29961,824, 07035,180, 60550, 219, 39134, 259,15429,082, 74972, 491, 5006,760,860 i 305,393,768Fiduciary Total income$3,208,30617, 545, 60624,919,37849,341,34557, 992, 52375, 342, 40341,608, 82529,183, 2519,190,44610,643, 7765, 376,8555,489, 6621,836,951$483,950,9884,487, 829,5426, 825, 665, 7577,505, 722,0173,183, 407, 8713, 060, 945,3461,630,971, 5851, 013,160, 890349, 042,129320,822,772156, 855, 329121, 599, 034178,954, 54343, 941, 095 3,126,503,482 331, 679, 327 29,318,927, 8039STATISTICS OF INCOMEThe distribution of personal income by sources, expressed in percentages, is given in the succeeding table:Distribution of personal income, by sources and by income classes, showing the proportion from each source expressed in percentages, calendar year 1923Income classesWagesand Busisala- nessriesCapital netProfits gamInter1fromfromestsale of Rents , andPart- ofsalesinreal assets a n destate, held royal- vestships stocksfortiesmentmandmoreco.ucbonds1 thantwoyearsU n d e r $1,000$1,000 to $2,000$2,000 t o $3,000$3,000 to $5,000$5,000 t o $10,000$10,000 t o $25,000$25,000 t o $50,000$50,000 to $100,000$100,000 t o $150,000$150,000 t o $300,000$300,000 t o $500,000$500,000 to $1,000,000...$1,000,000 a n d overTotal137 4968.2963 9845. 9744.3034. 2725 1618.8114.0910. 498.145.432.4723.1313.6216. 5524.1215. 5211. 198.40f>. ] 23. 763.242.802. 461.783.442.373.075.618. 189.7210 9210. 6911. 049.136.494.33.621.833.084.536.095 183. 072.121. 651.121.39.1948.5316.145.742.96Interest onGovernmentobli- Divi- Fidu- Totalgations dends ciary comenotwhollvexemptfromtax1 376. 1010. 0815. 6621.8423.9140.5115.100.226.367.036.155.214 743. 733. 842.842.503.18.4312 166.255 657.828.469.149 313 SO8.007.917.116.434.930 22.0504. 10. 17294447.37.44.54.46.335 671.972 155.6110.8721.6231 9439.3444.0645.3246.0347.9047.710 66.3937.661.822 472 542 872.648.323. 434.511.03100 00100. 00100 00100 00100. 00100 00100 00100 00100. 00100. 00100. 00100. 00100. 001.046.207.45.1510. 661.13100. 002 13Other 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 industrial divisions in the following table. These data represent only suchamounts reported by individuals as were derived from business operations 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 1923Number ofbusinessesreportedPer centAgriculture and related industries..Mining and quarrying185, 4465,85910.62.34$356, 692, 51818, 330, 5067.53.39Manufacturing: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 industriesTotal manufacturing33,06622, 2177,8757335,66952316,1872,4433,57117, 36820,115129, 7671.891.27.45.04.33.03.93.14.21.991.157.4386, 715, 70964, 095,48316,147,2331,333, 20320, 999, 6432,633,57147, 754, 22310, 474,14114, 341,95545,116, 08556,940, 25S1.831.35.34.03.45.061.01.22.30.951.20366,5 1,5147.7490, 67735,150647,569481, 77954, 7715.192.0137.0927. 593.14267,049,80881,867,9021,617,969,2301, 530,651,936196,827, 8335.651.7334.1832. 344.16Industrial groupsConstructionTransportation and other public utilities..TradePublic service—Professional, amusem*nts, hotels, etc..Finance, banking, insurance, etcSpecial cases, business not sufficiently defined to beclassed with any other divisionGrand totalNet incomePer cent115,1266.59297, 092,1606.281, 746,144100. 004, 733, 033,407100.0010STATISTICS OF INCOMEPARTNERSHIP 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:Year19171918.19191920Number31,701100,728175,898240, 767Year192119221923Number259,359287, 959304,996CORPORATION INCOME TAX RETURNSThe table immediately following shows the returns of corporationsdistributed by industrial groups and segregated according to " Corporations 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 1923Industrial groupsCorporations reporting net incomeTotalnumberof corpoPer centrations Number of total Gross incomeDeductionsreportingAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages, and tobacco- - - . Textiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood productsPaper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries. _Total manufacturingConstructionTransportation and other public utilities.TradePublic service—professional, amusem*nts, hotels, etcFinance—banking, insurance, relatedbusiness, etcCombinations—predominant industrynot ascertainable ._._ ..Inactive concerns_Grand total9,36018,5093,9145,17541.8227 96$605, 393, 8332, 676, 072, 256$513,192,6272, 392, 506, 60814,15311,7712,3036077,3821,8159,2236,3174,20116, 24011,1878,6667,6781,3212735,2501,2406,1833,4722,88010,1686,66461.2365.2357.3644.9871.1268.3267.0454.9668.5662.6159.578, 511, 235,8486, 699, 737, 3041,151, 784. 547908, 765, 0512,692, 281,3551, 246, 988, 6821, 724, 659, 0924,803, 667, 8111, 253, 405, 67815, 238, 954, 9704,455,159,4528,004,311, 4626,136, 325, 0031, 079,396,210862, 840, 6852, 393, 231, 3981,137, 079, 4851. 558, 711,9874, 384, 084,1651, 065,561, 73613,811,459,0813, 981, 739,12985,19953, 79563.1448,686, 639, 79044,414, 740,34112, 55121,113100,6468,15114, 26968,18664.9467.5867.751, 753, 796,4709, 280, 705, 45626, 441, 517, 5681,641,792, 5568, 023, 295, 56025, 243, 591, 49925,11415, 48261.651, 917, 929, 0991, 729, 560, 63996, 77262, 65464.745, 488, 238,9924, 620,155, 5773,41926, 2501,71350.10607,185, 982557,114,905398, 933233, 33958.4997,457,479,44689,135,950, 31211STATISTICS OF INCOMEDistribution of corporations by industrial groups and by those reporting net incomeand those reporting no net income, calendar year 1923—ContinuedCorporations reporting net incomeIndustrial groupsNet incomeAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages, and tobaccoTextiles 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 industriesTotal manufacturingConstructionTransportation and other public utilities.TradePublic service—professional, amusem*nts, hotels, etcFinance—banking, insurance, relatedbusiness, etc_Combinations—predominant industrynot ascertainable_Inactive concernsGrand total.Prior yearloss deduction fromnet incomefor net taxable income$92,201,206283,565,648 j$9,385,210 |36,080,619Income taxAmountPer cent Per centof netincome of total$9, 790, 74330, 777, 03910. 6210. 851.053.28506, 924, 386563, 412, 30172, 388, 33745, 924, 366299, 049, 957109, 909,197165,947,105419, 583, 646187,843, 9421, 427, 495, 889473, 420, 32352, 331, 22634, 566, 0934, 837, 80723, 449, 00325, 502, 23314, 346, 8133, 333, 86322, 240, 74811,183,612136, 202, 90323, 207, 39855, 646, 30065,435, 0928, 247, 6722, 839, 67533,457,21512, 232, 69919,428, 95049, 426, 37322,113, 441160, 770, 71655, 265, 52310.9811.6111.396.1811.1911.1311. 7111.7811. 7711.2611. 675.946.98.88.303.571.312.075.282.3617.155.904,271,899,449351,201,699484, 863, 65611. 3551.7411,438,83310. 211.2212. 0110.7316.1113.72112, 003, 9141, 257, 409,8961,197, 926, 069188,368,460 i19, 019, 92932, 009, 237 150, 998, 91390, 693, 298 128, 536, 4447, 421, 69420, 376, 82910.822.17868, 083, 41523, 687, 23795,114, 37910. 9610.1550, 071, 0778, 808,16510. 41.5611. 26100. 008, 321, 529,1345, 209, 962578, 307, 088 937,106, 798Corporations reporting no net incomeIndustrial groupsAgriculture and related industries. _ _Mining and quarryingM anuf actur ing:Food products, beverages and tobaccoTextiles 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 industriesTotal manufacturingConstructionTransportation and other publicutilitiesTradePublic service—professional, amusem*nts, hotels, etcFinance—banking, insurance, relatedbusiness, etcCombinations—predominant industry not ascertainable_Inactive concernsGrand totalNumberPer centof totalreportingGross incomeTotal deductions5,44613, 33458.1872.04$168,179, 3052,186.927,042$218,109, 6382, 521,180, 880$49, 930, 333334, 253,8385,4874,0939823342,1325753,0402,8451,3216,07238.7734.7742.6455.0228.8831.6832.9645.0431.4437.391, 566, 632,0611,156, 950, 013445,475, 500170,129,918282, 521, 652196, 991,870260, 565, 8581, 304, 388,021110, 289, 9481, 361, 816,4851, 690,808,0311,228, 794, 576481, 601,992191, 692,900315,108, 312211, 923, 793284,193,1421, 398, 545,817124, 664, 3231, 539,897, 061124,175,97071,844, 56336,126,49221, 562, 98232,586,66014, 931, 92323,627, 28494,157,79614, 374, 375178,080,5764,52331,40440.4336.864,4006,84432, 460Deficit678, 307, 774767, 850, 83489,543,0608, 235,080, 78135.067, 534, 069,100469, 915,480512, 724, 024701,011,68142,808, 54432.4232.251, 246, 311, 5725,832, 623,1651, 371,961, 3596, 097, 420, 608125, 649, 787264, 797,4439,63238.35500,837,285559, 978, 45559,141,17034,11835.262, 975,878,9483, 386, 692,100410,813,1521,70626, 25049.90100.00191, 441, 708625215,787,637803, 73524, 345, 929803,110165, 59441.5121, 106,184, 23023,119,739,2172,013.554,98712STATISTICS OF INCOMEDIVIDEND DISTRIBUTIONThe 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 1923Corporations report- Corporations reporting net incomeing no net incomeIndustrial groupsCashStockdividends I dividendsAgriculture and related indus- i|triesI $27,504,320 $6,8 9, 284'Mining and quarryingJ 300,562,452 41, € 0, 436Manufacturing:|jFood products, beverages,251,166,199; 54, 076, 819and tobaccoTextiles and textile products. 218,528,922 87,580,550Leather and leather prod36,165,904i 12,800,638ucts15,681,622! 2,272,712Rubber and rubber goodsLumber and wood products. 127, 899, 768; 55, 964,101Paper, pulp, and products __ 60, 266,979! 10, 243, 685Printing and publishing74,568,747| 8,472,094Chemicals and allied substances381,161,1861 32,914,392Stone, clay, and glass prod59,829,607i 37, 746,9471uctsMetal and metal products... 573,594,6041127,444,956All other manufacturing inIdustries207, 076, 611] 51, 062, 231Total manufacturingConstructionTransportation and other publicutilitiesTradePublic service—professionalamusem*nts, hotels, etcFinance—banking, insurance,and related business, etcCombinations—predominant industry not ascertainableInactive concernsTotal.CashdividendsCashStock! dividends dividendsStockdividends$24, 589, 425 $4, 742,115 $2,914,8951 $2,157,169225, 268, 432 15, 612, 717 75,294,020J 26,367,719242,597,986 31,325,444, 8,568,213 22,751,375205,039,340 85, 537, 6441 13,489,5821 2,042,90632, 623, 523 9, 298, 21113,969,136 2, 248, 871124,428,455 49, 543,14958, 731, 711 9,921,11672, 638, 790 8, 046, 0933, 542, 3811, 712, 4863, 471, 3131,535, 2681,929,9573, 502, 42723, 8416, 420,952322, 569426,001342, 474, 589 30,951,581 38,686,5971, 962, 81156,332,810 37,668,644! 3,496,797561,198, 842123,049, 362| 12, 395, 76278, 3034, 395, 594201,525,020 49,694,094!1, 368,1375,551,5912,005,940,149480, 579,125 1, 911, 560, 2021437, 284, 209| 94, 379,947 43, 294,91645, 593,4181 18, 160,922j662,662,1281 75,098,539)393,902,947 164, 776, 05176,915, 729 18, 537,414632, 907, 791 79, 675,37323,113, 61215,1325, 578, 43941, 287, 632! 17, 444, 5284,305, 786716,394640,921, 068i 74,957,559 21, 741,060140,980378, 570, 410J152, 964, 051 15,332, 537 11, 812,00074, 020, 800 17, 275,1262, 894, 9291, 262, 288505,418, 259 61, 780, 729 127, 489, 532 17, 894, 64418, 983, 4145,106, 0684,130,19815,132472,3714,169,117, 678 891, 285, 583 3, 820, 619, 642 787,167,102 348, 498, 036 104,118,481RECEIPTS AND DISBURsem*nTS (CORPORATION RETURNS)The distribution of corporation receipts and disbursem*nts bysources of income and nature of deductions and by industrial divisions 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:Corporation receipts and disbursem*nts distributed by sources of income and nature of deductions and by industrial divisions; calendar year 19°23GRAND SUMMARY OF ALL CORPORATION R E T U R N SIndustrial divisionsDistributionAggregateManufacturingAgricultureand relatedindustriesMining andquarrying!;] Food products, i Textiles and: beverages,and!textileg,tbproductstobaccoLeather and ! Rubber andleather| rubber goodsproductsA. Receipts, taxable income:!|Gross sales.$96,685,204,776 $615,349,198 $3,842,102,242 :j $9, 834, 828, 258 $7,712,972,639 $1,563,611,301 ($1,060,662,9372, 093, 734,1581,591,887,809 |261,476,403 i 266,419,846Gross profits from salesj 22,980,005,9691,176,047,010217, 679, 783Profits from operations other than amounts reported as i2,118, 686649,232,535 ;69, 744, 77944,951,5076,120, 714gross salesi 14,459,375,16886, 334, 0606, 810,128119,411,458 |67,349,1307, 280, 36737,438,913Interest, and rents and royaltiesi 4,532,396,69525, 278, 0448, 673,429175,143,633 I78,396, 72518, 829, 744Miscellaneous income! 2,016,599,24243, 428, 43854,032,180 !jB. Receipts, tax-exempt income:I7,292,078 j629, 78927, 549, 017'77,109,430 |1, 417, 9213,183,398 |Dividends on capital stock of domestic corporationsj870,087, 79513,768,252 I13,047,0881, 348,073850,753 |7,973,610 IInterest on Federal, State, and municipal bondsj456, 201, 501885, 770C.Total receiptsj 119,019,865,177 |D. Disbursem*nts:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profits taxesTotal disbursem*nts__| 111,385,601,7347, 741, 094,100112,110, 402112, 303, 62672,103, 984169, 205,1491,460, 753, 2156,121, 084, 830166, 916, 70781,108, 90862, 942,103131, 842, 575793, 932, 3781, 302,134, 89833, 444, 87116, 664, 0649, 982, 56517,156,915180,196,968794,243, 0918,976,19028,103, 05814, 606, 35024, 001, 011183, 974, 096728,118, 867 | 4,836,578,058]9,667,570,4767, 357, 827, 501 |1,559,580,2811, 053, 903, 79639,027, 83925,876, 943F.Net profitsG. Deduction from net profits to arrive at net income as defined inrevenue act: Tax-exempt interest and dividends receivedon capital stock of corporations7, 634, 263, 4431,2964, 034,15190,877,68235, 522, 62720, 339,1662,765,9941, 515, 559H.Net income.,I. Prior year net loss deducted by concerns showing net incomein 1923.._6,307, 974,14742, 270,873i 50, 688,190 |382, 748, 416491,567,738 j36, 261,84524,361, 3844,837, 80723,449,003Net income after deducting prior year loss..K. Total taxL. Net profits (F) after deducting tax (M).1,40,189, 49246,305, 024578, 307, 0889,385, 2105,729, 667, 05932,885, 663937,106, 7986,697,156, 6459,790, 74336, 514, 2811418, 271, 043511, 906, 904Qm1,598,608,120 j 1,079,780,7392,666,055,232 \62,521,844 ,126,513,578 I99,258,420 *665,953,025 I1,216,275,95973, 705,198, 807397,669,41518,419,460 I2, 575, 875,18631,623,0203, 277, 625, 97119,133,2711, 835, 035, 8843,116,244, 428 I 36, 725, 670 iI 27,075,621,458224,548,031 |Depreciation, amortization, and depletionMiscellaneous expenseE.774,423,891 I 4,876,767,550 | 10,085,841,519 | 7,809,734,4051-3M36, 080, 61952,331, 22634, 566, 09386, 768, 809330, 417,190457,001,64531,424, C30, 777,0399,412,45355, 646,300362, 624, 74365,435, 092446, 471, 8128,247, 67230, 780,1673oog912, 3812,839, 67523,037, 268coCorporation receipts and disbursem*nts distributed by sources of income and nature of deductions and by industrial divisions; calendar year1923— ContinuedGRAND SUMMARY OF ALL CORPORATION RETURNS—ContinuedIndustrial divisionsDistributionLumber andPaper, pulp,wood products and productsA. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other thanamounts reported as gross salesInterest, and rents and royalties. _Miscellaneous incomeB. Receipts, tax-exempt income:Dividends on capital stock of domesticcorporationsInterest on Federal, State, and municipal bondsC.Total receiptsD. Disbursem*nts:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profitstaxesDepreciation, amortization, and depletionMiscellaneous expenseE.Total disbursem*ntsF.Net profitsG. Deduction from net profits to arrive at netincome as defined in revenue act: Taxexempt interest and dividends received oncapital stock of corporationsH.Net incomeI. Prior year net loss deducted by concernsshowing net income in 1923J.Net income after deducting prior yearlossK. Total tax.-.L. Net profits (F) after deducting tax ( M )$2,863,876,293 $1, 409, 426,426343, 694,198768, 086, 901Printing andpublishingManufacturingChemicals and Stone, clay,allied suband glassstancesproductsAll otherMetal andTotal'factoring™ manu«™metal products manufacturingitiHnstrifis$1,522,109, 552 $5, 654, 585,965 $1,328,646, 592 $15,962,917, 773 $4,975, 202,131 $53,888,839,867446, 937, 2911, 729, 739, 689 1, 478, 240, 754 14, 087,421,629569, 492, 762 1, 537, 711, 81831, 091, 51723, 274, 35646, 771, 7635, 634, 0509, 597, 54316,102,130404, 212, 54124, 498, 87427, 675,163209, 298,87841, 544,19988, 703,1569,158, 27210,334,37713, 944,124351,421,608133, 304, 290122, 525, 34925,102, 78144, 855, 58246, 552, 3261,158,855,333406, 287, 759522, 206,0899, 789,0783, 220, 4036, 728,820113,923,6341, 612,26130,602, 43541, 754, 406244, 519, 8422, 977,317,10913,316, 7221,847, 2253, 234,4851, 445, 827, 777 1, 988, 459, 435 6,121, 372, 5542, 095, 789,39272, 280, 56040, 562,2981,065, 732, 22830,187, 74419,054, 894952, 616, 79087, 030, 62314, 443, 4924, U 6 , 874,14771, 759, 29564,921,60238,056,02017, 892,02312,924, 64655, 447, 815129,103,837322, 758, 52546,234, 484166,681, 50240, 645,610728, 515,1482, 514,1022, 698, 550, 632278, 766,47712, 303,1801, 345, 782, 875 1,836,176,309100,044,9025, 067, 628152, 283,1269, 963, 305142, 319,8213,104, 73332, 493,1001, 366, 800, 359 16, 633, 264, 555881, 709, 301 11, 233,178, 08438,129, 077220,148, 55714, 011, 334166, 476, 42511,244,801165, 317, 5278, 325, 74388, 090, 6515,141,792,969 [ 56, 308,799, 5413, 496, 961, 377 39, 801,418, 238119, 730,139960, 714,16553, 325, 771610, 975,47240, 682, 774415, 993, 026106, 991, 5533,119, 640, 088890,143, 9435, 668, 706, 348 1,188, 613, 798 15, 320, 753, 707 4, 707, 835, 557452, 666, 206178,186, 5611, 312, 510, 848433, 957, 412291,432,6731, 068, 270, 816127, 240, 356325,425,85051,928, 306191, 590,9794, 716, 99463, 095, 53550, 080,149173, 469, 5671, 249, 415, 313383, 877, 26311,183, 612136, 202,90323, 207, 398501,200,6081, 424, 535,1399,106,457, 65852, 405, 301, 2803, 903, 498, 261332, 610, 493266, 463,29794,977,27425, 502,23314, 346,813240, 961,06480, 630,461138, 985,958303,185,102162, 285, 9551,113, 212, 410360, 669, S3, 219, 686, 06933,457,215245, 309,26212, 232,69987,812, 20319, 428,950132, 854,17649,426, 373403,239,83322,113,441156, 073,120160, 770, 7161,151, 740,13255, 265, 523378, 691, 889484, 863, 6563, 418, 634, 6053, 333, 86322, 240, 7483, 570, 887, 768351, 201, 699mo02aoIndustrial divisionsDistribution! TransportationConstruction | and otheri public utilitiesA. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other than amounts reported as grosssalesInterest, and rents and royaltiesMiscellaneous incomeB. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bondsC.Total receiptsTradePublic service,professional,amusem*nts,hotels, etc.$1,801,812,017 i $1,181,269,665 $31, 286,435, 891 $1,130,056,4136,048, 062, 045471, 621, 692285,090, 206448, 241,488345,857,999 i 8,338,158,98528,395,136 j 493,227,11241,800,884 i 258,419,214Finance,bankinginsurance,etc.i Combinations,| predominant Inactive| industry not concerns| ascertainable$2,327,856,981120, 891, 379$611,482,502124,950, 737440, 608, 986199, 263,066323, 236, 6351,104, 988, 24899, 945, 96574, 886, 5832, 212, 535, 7173,136, 546, 457558,338, 561122,802, 78324, 041, 69519,139,10524, 596,15524, 930, 3288, 889,1752,048,911228,840, 224288, 056, 72521,161,6051,992, 6112, 226, 569, 284 10, 560,622, 724 32, 299, 071, 061 2,420,815, 2958, 752,174, 665800, 620, 3015,845,914 !2,857,334255,942, 05233, 605, 696$5223100wHD. Disbursem*nts:Cost of goods soldCompensation of officers.,Interest paidTaxes other than income and profits taxesDepreciation, amortization, and depletionMiscellaneous expense1,516,721,81193,365,34627,243, 57611,000,84839,883, 982460,455,103658,434, 721733,028,177 25, 238, 373,846729, 808,188134, 627, 778135, 216, 949219,396,09354,371, 3971, 001, 315,901152,012, 08544, 763, 787474,124, 066188, 010, 09988,170, 292497, 233, 8166, 298,395, 958 4, 788, 815, 641 1, 300, 281, 9442, 206, 965,602422, 335, 5361,179, 742,018322, 297, 327147, 261,1893,499, 405, 781486, 531, 76518,863,21226, 443,60111, 239, 77728,471, 216E.2,148, 670,6669,139,314, 867 31,316,415,9529. 9197, 778,007, 453751, 740, 937 | 803, 735140,165, 376974,167, 21248, 879, 364Total disbursem*nts180,191, 3662, 7081, 3155, 695794, 017F.Net profitsG. Deduction from net profits to arrive at net income as defined inrevenue act: Tax-exempt interest and dividends received oncapital stock of corporations77, 898, 618H.Net incomeI. Prior year net loss deducted by concerns showing net income in192369,195,37019,019, 92932,009,2377, 421, 69423, 687, 237J.50,175,4411,099, 750,872842,435,328121,805,596 I433, 583,02616, 916, €11, 438,83366,459, 785150, 998,9131, 270,308,944128,536, 444854,118, 66520, 376, 829119, 788, 54795,114, 379879, 052, 8335,209, 96243, 669, 402 i 802,870Net income after deducting prior year lossK. Total taxL. Net profits(F) after deducting tax (M)i Deficit.___.8, 703, 2481,421, 307,857982, 655,109i 802, 870289, 547, 74849, 526,48310, 938, 086516, 896, 94923,154, 2162401,131, 760,109933,128, 626129, 227, 290457, 270, 26325, 725,148i 803,11090, 693, 298QUl8, 808,165i 803,110ooCorporation receipts and disbursem*nts distributed by sources of income and nature of deductions and by industrial divisions, calendar year1923—ContinuedCORPORATIONS REPORTING NET INCOMEIndustrial divisionsManufacturingDistributionA. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other than amounts reportedgross salesInterest, and rents and royalties.Miscellaneous incomeB. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bondsAgricultureand relatedindustriesAggregateMining andquarryingFood productsbeverages, andtobaccoLeather andleatherproducts$6, 583,003, 3921, 459, 539, 077$1,131,882,816223, 805,417$894, 638, 422231,028,062Rubber andrubber goods$79, 701. 047, 55420, 488, 483, 244$489,009, 579189,980, 60811,888,150,3003,090,471,8251, 506, 893, 32365,969, 59918, 332, 87130, 214, 797390, 375, 33669, 680, 575134, 659, 97661,135, 66756, 984, 39060, 585, 58238,170, 53032, 711, 88940, 278,6863, 201, 0284, 225, 44611, 906, 3361,598,9586, 323,9055,620,819Q1, 866, 987495,43225, 456, 66011,071,39326, 736, 6277, 035,8155, 572, 80712,498,811568,9211, 043,994582,947632,448QC.Total receipts.D. Disbursem*nts:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profits taxes..Depreciation, amortization, and depletion..Miscellaneous expense97, 793, 737,107 : 605, 889, 2652, 687,143, 6498, 518, 271, 6636, 712, 236,1151,152,828, 541909, 397,499299,028,97111,693,62611,699,6529, 386.17427,011,790152,505,4271, 379,106, 45032, 882, 09941, 523, 96554, 249, 592268,874,040590, 413, 8026,425, 452,93888, 609, 93786, 754, 45359, 982, ISO140, 537, 6391,176, 237,6885,123, 464, 315135, 927, 51961, 581, 36655, 009, 748113,276,181641,493,067908,077, 39924, 057, 9368, 424, 3006, 365, 42010, 886, 562121, 015, 672Total disbursem*nts.E.F.Net profits_..G. Deduction from net profits to arrive at net income as definedin revenue act: Tax-exempt interest and dividends receivedon capital stock of domestic corporations88,465,033,868 j 511,325,6402,367,049,9487, 977, 574,835H.Net incomeI. Prior year net loss deducted by concerns showing net incomein 1923N e t income after d e d u c t i n g prior year l o s s . .K.TaxL. Net profits (F) after deducting tax (K).I670,916,444 j336,257,661 !59,212,564,3102, 032, 710, 607 :2,375,827,731 j1, 327, 608, 2722, 302, 331,45721,213,991,491 •$2,055,899,709 I $8,305,793,582676,793,259 | 1,880,340,644Textiles andtextileproducts320,093, 7019.328,703,239 i94,563,6251,007,174,105 j2, 302, 41936, 528, 0538,321,529,134 j 92,201,206283, 565,648578,307,088 j7,743,222,046 |540,696,82833, 772, 442 I506,924,3866,130, 752,196 1,078,827,289581,483,91918, 071, 618563,412,30174,001,252 I1,612,915 I663, 610, 3606,139, 29122,638, 75611,656,82318, 562,823139, 649, 685862,257,73847,139,7611, 215, 39572, 388, 33745,924, 3669,385,21036, 080, 61952, 331, 22634,566,093 j4, 837, 80723,449, 00382,815,996247,485,029454, 593,160528, 846, 208 !67, 550, 53022, 475, 36330, 777, 039289, 316, 66255,646, 300485,050, 52865, 435, 092516, 048, 8278, 247,67265, 753, 5802,839,67544, 300,086937,106, 798 ! 9, 790, 7438,391,596,441 | 84,772,882GOHi—iwacIndustrial divisions—ContinuedManufacturing—ContinuedDistributionLumber andi wood productsA. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other thanamounts reported as gross sales.Interest, and rents and royaltiesMiscellaneous incomeB. Receipts, tax-exempt income:Dividends on capital stock of domesticcorporationsInterest on Federal, State, and municipal bondsC.Total receipts..D. Disbursem*nts:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profitstaxesDepreciation, amortization, and depletionMiscellaneous expenseE.Printing andpublishing$2, 593, 693, 456 $1, 222, 540,890 ! $1, 305, 619,132 I $4, 485, 277, 840729, 752,334319, 823, 634 I503,128, 622 I 1, 381, 697, 219Stone, clay,and glassproductsAll otherMetal andmanufacturingmetal productsindustriesTotal manufacturing!1, 223, 416, 571$14, 649, 591,0254, 553, 822, 544427,421,400$4, 342, 773, 4511, 359, 503, 728$46, 738, 230, 57713, 069,862, 681345, 553, 758122, 912,10592,169, 99415, 685,15937, 848,41928, 900,990987,404, 250354, 809,187382, 819, 210223, 376, 56628, 349,63021, 250, 97039, 554,1814,952,3798,607,556 I8,085,683 i369, 576, 27721, 535, 43022, 093, 874110,886,65932, 688, 21263,192, 6429, 433,1182, 802,174 I5, S34, 379111, 622, 4581, 543, 61428, 728, 08829, 951, 4332, 421, 7161,728,347 |3,144,96013,142,8022, 948, 44431, 649, 2777, 987, 56884, 234,1828, 294, 2059, 720, 86510, 430, 423I2, 694, 703, 071 1,248,717,029 j 1,727,804,052 |4,816,810,6131, 256, 354,122 15, 270, 604, 2474, 463,147, 02048, 770, 873, 972902, 717, 25625, 506, 79614,124, 8683,103, 580, 62158, 351, 81437,903,160795,995,171 I 10,095,768,48133,716,955 j184,245,98310, 988, 317134, 541, 2212, 983, 269, 72395, 666, 75835, 393, 68533, 668, 367, 896785, 826, 288454,983, 381151, 469, 84534,048,136433, 685, 55747, 250, 970 |372, 688,144166,055,154 i 2,844,017,31989,179,900714, 229, 4941,187,193,1097, 661, 307, 5441,064,018,122 I 13,782,730,993 I 3,951,787,69644,191, 363, 775802, 490, 51069, 861, 08710, 895, 95743,584,239 j34,369,856 j15, 646, 71411, 541, 041116,747,485 j273,260,30739, 933, 201136, 348, 47634, 032, 823624, 056,190204, 097, 381824, 944, 4921,134, 277, 3111, 552,877, 6084, 272, 461, 707174, 926,444544, 348,906114, 439, 71810,011,555192, 336, 0001,487,873,254 !511,359,3244, 579, 510,197F.Net profitsiG. 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..!310, 904, 79111,854,834 |4,530,5218,979, 339124, 765, 2604,492, 0586b, 377, 337,939,001307, 610, 748H.Net incomeII. Prior year net loss deducted b y concerns ishowing net income in 1923j299, 049,957 I109, 909,197165, 947,105419, 583,646187, 843, 9421,427,495,889 [473,420,3234, 271,899,44925,502,233 ]14,346,8133, 333,86322, 240, 74811,183, 612136,202,903 j23,207,398351, 201, 699J.Net income afteryear lossdeductingpriorK. Tax_.L. N e t profits (F) after deducting tax (K)t iHO1, 863,941,12263, 742, 21231, 737, 2982, 383, 798, 280Total disbursem*nts.Paper, pulp,and productsChemicals andallied substances273, 547,72433,457,215 j277,447,576 j95, 562, 384 I12,232,699 I102,207,019162, 613, 242397,342, S176,660,3301,291,292,986 |450,212,9253,920, 697, 75019, 428,950155,497,49449,426, 373494, 922, 53322,113,441170,222,559160,770,7161,327,102,53855,265,523456,093,801484, 863, 6564,094,646, 541Corporation receipts and disbursem*nts distributed by sources of income and nature of deductions and by industrial divisions, calendaryear 1923—ContinuedCORPORATIONS R E P O R T I N G N E T INCOME—Continued°°Industrial divisions—ContinuedDistributionConstructionA. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other than amounts reported as grosssalesInterest, and rents and royaltiesMiscellaneous incomeB. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bonds^C.Total receiptsTransportationand otherpublic utilitiesTrade$1,426,630,033 $1,091,032,265 $25, 603,185, 456234, 975,363409 6273635358375 832409,627,3635,358,375,832$467, 272, 036103, 573, 2651, 497, 983,2772,528,479,547373, 747, 98394, 042, 59016,372,66612, 909, 9354, 618,1622,140,370243,840,17927,316, 05921,475, 81922, 249, 4186, 908,8771, 734,430126, 784,439185, 552,04216, 588, 7551,464,3351, 755,936,8409,308, 021, 515 26,463, 766,9861, 637,174,394118,762,446H.Net incomeI. Prior year net loss deducted by concerns showing net income in1923112,003,914$961, 243, 74681,194,528904, 781, 33678,905,06358, 789, 670F.Net profitsG. Deduction from net profits to arrive at net income as denned inrevenue act: Tax-exempt interest and dividends received oncapital stock of domestic corporationsK. TaxL. Net profits (F) after deducting tax (K)$868, 544,153364,100,345379,134, 730169,178,817268, 542, 746E.Net income after deducting prior year lossCombinations,predominant Inactiveindustry not concernsascertainable7,297,961,228432,476,449215,395, 335681,404,902 20,244,809,6241,191, 654, 670107,454, 469 i 590, 242, 73571, 067, 93718,990,247825,551,312 , 161,186, 8967,919,325415,880,734 ! 128,880,49428,860,346442,246,944 \ 155, 285,171318, 681, 869 5, 306,917,020 j 3, 941, 710, 760J.Finance,banking,insurance,etc.270,497,95422, 236, 65029,813,671D. Disbursem*nts:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profits taxesDepreciation, amortization, and depletionMiscellaneous expenseTotal disbursem*ntsPublic service,professional,amusem*nts,hotels, etc.6,758, 53219, 019,92992,983,98511,438,833107,323, 6137, 779, 455, 381 25,222,115,6801, 528, 566,134271,156,2381, 257,409, 89632,009,2371, 225,400, 6591,241,651,30643, 725,2371,197,90,1,107, 232, 771150,998,913 .128,536,4441,377,567,2211,113,114,8621, 919, 663, 529 5,673, 791,034608,650,317880, 049, 218314, 471, 580809, 862, 270235, 867, 576108, 288, 2892,144, 832,205363,698,77113,867,361 I18,458,293 I8,151,924 I18,852,834 !117,496,9671, 722, 651, 7624,493,371,138540,526,150197,011, 7671,180, 419, 89668,124,167504,443, 808105, 204, 51233, 571, 71533, 586, 89665, 718, 934980,125, 8978, 643,307312, 336, 48118, 053, 090188, 368, 460868, 083, 41550, 071, 0777,421, 69423,687, 2378,808,165180, 946, 766844,396,17841, 262, 91220,376,829176, 634, 93895,114,3791,085,305,5175,209, 96262, 914,205SHOCORPORATIONS REPORTING NO NET INCOMEIndustrial divisionsDistributionAggregateA. Receipts, taxable income:Gross sales... .Gross profits from sales_.Profits from operations other than amounts reported asgross salesInterest, and rents and royaltiesMiscellaneous incomeB. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bondsCTotal receiptsD. Disbursem*nts:Cost of goods soldCompensation of officers__ __Interest paid _ _„ _Taxes other than income and profit taxesDepreciation, amortization, and depletionMiscellaneous expenseE.Total disbursem*ntsF. Deficit-.. - .G. Deduction from net profits to arrive at net income as definedin revenue act: Tax-exempt interest and dividends receivedon capital stock of domestic corporations.H.DeficitI. Prior year net loss deducted by concerns showing net incomein 1923J.Deficit after deducting prior year lossK. TaxL. Deficit (F) after deducting tax (K)-_. _. ...„ManufacturingAgricultureand relatedindustriesMining andquarrying$16,984,157, 2222,491, 522,725$126,339,61927,699,175$1,786,202, 533499,253,7512,571,224,868841,924,870509, 705, 91920,364,4616,945,17313,213,641258,857,19949, 730,88340,483, 657199,171,351119,943,8401,316,411355, 32121,226,128,070Food productsbeverages, andtobaccoTextiles andtextileproducts$1,529,034,676213,393,514$1,129,969,247132,348,732$431,728,48537,670,986$166,024,51535,391,7848,609,11210,364, 74017,811,1436, 780,9774, 727,02413, 753,4942,919, 6863,054,9216,923,408519,728486,2233,052, 61051,652, 7702, 696, 859812,390937, 7951, 719,271548,277849,000304,07946,842253,322168, 534, 6262,189,623,9011, 567, 569,8561,157,498,290445,779,579170,383,24014,492,634,497543,164, 579901, 798,240307,427, 612813, 912, 9715,861, 629,96798, 640,4446, 725,83419,923,3689, 747,0979, 713,88072,042, 6041, 286,948, 78229,639, 74584, 989, 61345,008,828397,078,985625,862,1571,315,641,16223,500,46525, 549,17312,121,80428, 667, 510284, 515, 527997, 620,51530,989,18819, 527,5427,932,35518, 566,394152,439,311394,057,4999,386,9358,239, 7643, 617,1456,270,35359,181, 296130, 632, 7312,836,8995,464,3022,949,5275,438,18844,324,41122,920,567,866216, 793,2272,469, 528,1101,689, 995,6411,227,075,305480, 752,992191,646,058-1,694,439,79648,258, 601279,904,209122,425,78569, 577,01534,973,41321,262,818Leather andleatherproductsRubber andrubber goods1, 671, 73254,349, 6291, 750,1852,267,5481,153,079300,164- 2 , 0 1 3 , 554, 98749,930, 333334,253,838124,175,97071,844, 56336,126,49221, 562,982-2,013,554,98749,930,333334,253,838124,175,97Q71,844,56336,126,49221, 562,982-1,694,439,79648,258,601279,904 209122,425,78569,577,01534,973,41321,262,818319,115,191HOUiQogCorporation receipts and disbursem*nts distributed by sources of income and nature of deductions and by industrial divisions, calendar year1923—ContinuedtooCORPORATIONS REPORTING NO NET INCOME—ContinuedIndustrial divisions—ContinuedManufacturing—ContinuedDistributionA. Receipts, taxable income:Gross salesGross profits from sales_._Profits from operations other thanamounts reported as gross sales_.Interest, and rents and royaltiesMiscellaneous incomeB. Receipts, tax-exempt income:Dividends on capital stock of domesticcorporations.Interest on Federal, State, and municipal bondsC.Total receiptsD. Disbursem*nts:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profitstaxes__ __Depreciation, amortization, and depletion__ _Miscellaneous expenseE.Total disbursem*nts._F. Deficit_._G. Deduction from net profits to arrive at netincome as defined in revenue act: Taxexempt interest and dividends receivedon capital stock of domestic corporations. _H.DeficitI. Prior year net loss deducted by concernsshowing net income in 1923J.Deficit after deducing prior year loss..K TaxL. Deficit (F) after deducting tax (K)_Printing a n dpublishingChemicals a n dallied substancesStone, clay,and glassproductsAll otherMetal andmanufacturingmetal productsindustriesTotal manufacturingLumber andwood productsPaper, pulp,and products$270,182,83738, 334,567$186,885,53623,870,564$216,490,42066,364,140$1,169,308,125156,014,599$105,230,02119,515,891$1,313,326,748175,917,145$632,428, 680118,737,026$7,150, 609,2901,017,558,9482,741, 8872,023,3867, 217, 582681, 671989,9878,016,44734, 636, 2642, "963,4445,581,28998,412, 2198,855,98725,510,514864,067613,5123,513,7015,867,85010,392,18530,355,3559,417, 6227,007,16317, 651,336171,451,08351,478,572139,386,879355,960418,229894,4412,301,17668,6471,874,34711,802,97321,143,27692, 386118,87889, 525156,2893,856,469197,110, 748260,655,383110,446,237843,8231,362,660,308338,175282, 614,038173,9201,304,561,941678, 645,9497, 537,925,569231, 848, 2708, 538,3488, 825,000163,014,9724, 680,9484,930,026150,126,28017,169,5363, 547, 5351,013,293,52613,407,48127,018,44285,714,1304,412,1223,023,0171,137,409,60335, 902, 57431, 935, 204513,691, 65424,063,38117, 932,0866,133,050,342174,887,877155,992,0913, 686,1642,245,3091,383,60511,863,5761,233,24613,847, 6826, 634, 63867,515,05112,356,35249,498,218314,752,3526,301,28330,333,026211, 505,5646, 612, 787104, 458, 9584, 677,33625, 535, 825124, 595, 67643,304,882275, 622, 7691,538,022,714 |17, 811, 653175, 914, 449756,047,861237,342,0301, 445,150,114283, 298, 70187,335,292243, 326, 3241,396,244, 6418, 213, 937,50532,138, 31414, 394,81622, 643,31891, 682, 70014,149,439175, 362,40677, 401,912676,011,936448,346537,107983, 9662, 475, 096224, 9362, 718,17012,141,14824, 999, 74532, 586, 66014,931, 92323, 627,28494,157, 79614,374,375178,080,57689, 543,060701,011, 68132, 586, 66014, 931,92323, 627, 28494,157, 79614, 374, 375178, 080, 57689, 543,060701,011, 68132,138,31414,394,81622, 643,31891, 682, 70014,149, 439175,362,40677, 401, 912676,011,936IZPHoCO§jQOgIndustrial divisions—ContinuedDistribution! ConstructionA. Receipts, taxable income:Gross sales.Gross profits from salesProfits from operations other than amounts reported as grosssales._ _ _ . .Interest, and rents and royaltiesMiscellaneous income..B. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bondsC.Total receipts -D. Disbursem*nts:Cost of goods soldCompensation of officersInterest paid.Taxes other than income and profits taxes.Depreciation, amortization, and depletionMiscellaneous expenseE.Total disbursem*nts.Transportation!and other jpublic utilitiesTrade| Public service,| professional,| amusem*nts,i hotels, etc.Combinations,predominant Inactiveindustry not concernsascertainableFinance,banking,insurance,etc.$375,181,98450,114,843$90, 237, 40038, 614,125$5, 683, 250,435689, 686, 213$261, 512, 260107, 521, 347$1, 366, 613, 23539, 696, 851$144, 210, 46621, 377,47275, 360, 0456,158,48611,987,2131, 040,197, 75760, 750, 66343, 023, 87961,474,25630, 084, 24954, C93,889200, 206, 91221, 040, 90216,096,913714, 552,440608,066,910184, 590, 57828, 760,1937, 669, 0296, 229,1701, 980, 298314, 481102, 055, 785102, 504, 6834, 572, 850528, 276240501,151, 7613, 078, 383, 631191,969,984865153,990,91329,423, 26620, 799, 68211,176,89122,451,358320,156, 0471, 326, 916, 384107, 863,958369,879, 74886, 429, 75138, 972, 9001, 354, 573, 576122,832,9944, 995,8517,985, 3083, 087, 8539, 618, 38262,694,3992,7081,3155, 695794,017557, 998,1573,284,636,315 I211,214,787803, 73556, 846,391206,252,684 |19, 244, 803802, 8701,227,752 !716,964 ]12,101,8736, 289, 637470,632,444 |1,252,601,209325, 067,14122, 297, 4098, 253, 3293, 081, 52311,023,636141, 773, 23451,623,27527,762,480175,764,58958,243,33254,986,872991,478,9383,120, 336 |2,680,910 |5,835, 304, 075! 4,993, 564, 222i 139, 565, 453158, 209,197!23, 131, 591|32, 724, 928! 847,104, 881511,496,272 ! 1,359,859,486 ! 6,094,300,272 |$5223100OF. DeficitG. Deduction from net profits to arrive at net. income as defined inrevenue act: Tax-exempt interest and dividends received oncapital stock of domestic corporations40,863,828 I5, 801, 2462, 294, 7795,101,126240H.DeficitI. Prior year net loss deducted by concerns showing net income in1923_.._42,808,544 |125, 649, 787264, 797, 44359,141,170410, 813,152 !24,345,929803,110J. Deficit after deducting prior year loss.42, 808, 544125,649,787 I264, 797,44359,141,170410. 813,15224, 345, 929803,110K. Tax..L. Deficit (F) after deducting tax (K)_40,863,828 I107,258,277258,996,19756,846, 391206,252,68419,244,803802, 8701,944,716107, 258, 27718,391,510 I258,996,197204, 560,<lIGOS3OoBThe table immediately following shows the distribution of corporation receipts and disbursem*nts by sources ofincome and nature of deductions and by industrial divisions, expressed in percentages.Corporations receipts and disbursem*nts, distributed by sources of income and nature of deductions and by industrial divisions expressed inpercentages, calendar year 1923GRAND SUMMARY OF ALL CORPORATION RETURNSIndustrial divisionsManufacturingAggregateDistributionA. Receipts, taxable income:Gross sales-_Gross profits from salesProfits from operations other than amounts reported asgross salesInterest and rents and royaltiesMiscellaneous incomeB. Receipts, tax-exempt income:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bondsC.Total receiptsD. Disbursem*nts:Cost of goods soldCompensation of officersInterest paidTaxes other than income and profits taxesDepreciation, amortization, and depletionMiscellaneous expenseE.Total disbursem*ntsF.Net profits..._ ..AgricultureMiningFoodand reandTextiles Leatherlated in- quarrying productsandandbeveragesdustriesleathertextileandproductsproductstobaccoRubberandrubbergoodsChemiLumber Paper, Printing calsandpulp,andand puballiedandwoodlishingsubproducts productsstancestoHo81.2423.7779.4528.2778. 7835.3797.5121.2998.0120.6497.8116.7298.2325.1296.1926.8297.4824.3876.5537.4192.3727.19to12.153.811.6911.153.275.6113.322.453.59.69.67.78.57.48.69.38.461.18.20.63.801.04.781.57.39.671.1120.331.231.393.42.681.45.73.38.41.111.58.28.27.08.09.16.09.08.06.08.33.09.22.13.34.161.86.223oog100.00100.00100. 00100.00100.00100. 00100.00100.00100. 00100.00100.0061.932.172.751.372.6222.7551.352.384.082.474.7429.0054.671.282.592.0413.6624.9476.751.111.11.711.6814.4977.782.121.03.801.6810.0981.452.091.04.631.0711.2773.56.832.601.352.2217.0470.392.431.361.284.3310.8473.712.091.321.233.2011.5347.914.38.72.652.0436.6467.261.171.06.914.7617.4593.5994.0299.1895.8593.5097.5597.6090.6393.0892.3492.616r415.98.824.156. 502.452.409.376.927.667.39G. Deduction from net pronts to arrive at net income as dennedin revenue act. Tax-exempt interest and dividends received on capital stock of domestic corporations-..17.378.71226.128.493.977.095.864.415.076.5428.11H. Net income . .I. Prior year net loss deducted by concerns showing net incomeinl923_ .82.6391.29* 126.1291. 5196.0392.9194.1495.5994. 9393. 4671.89'7.5820.2789.7812.516.7512.4090.629.1514.342.194.91J.N et income after deducting prior year loss .K. Total tax75.0512.2771.0221.15215. 9076.5879.0013.3089.2812.7880.5121.133.5210.9786.4412.0080.5912.2391.2712.7666.9810.92L. Net pronts (F) after deducting tax ( M ) . . .87.7378.8523.4286.7087.2278.8789.0388.0087.7787.2489.085.634.71.193.605.671.932.138.246.076.686.59Per cent of net pronts after deducting tax (L) to total receipts (C) _mHI—iO3aoCorporation receipts and disbursem*nts, distributed by sources of income and nature of deductions and by industrial divisions expressed inpercentages, calendar year 1923—ContinuedtoGRAND SUMMARY OF ALL CORPORATION RETURNS-ContinuedIndustrial divisions—ContinuedManufacturing—C ontinuedDistributionA. Receipts, taxable income:Gross salesGross profits from salesProfits from operations other than amounts reported asgross salesInterest, and rents and royaltiesMiscellaneousincomeB. Receipts,tax-exemptincome:Dividends on capital stock of domestic corporationsInterest on Federal, State, and municipal bondsC.Total receiptsD. Disbursem*nts:Cost of goods soldCompensation of officers.__. _..Interest paidTaxes other than income and profits taxesDepreciation, amortization, and depletionMiscellaneous expenseE.Total disbursem*ntsF.NetprofitsG. Deduction from net profits to arrive at net income as definedin revenue act. Tax-exempt interest and dividends received on capital stock of domestic corporations_H.Net income___ .I. Prior year net loss deducted by concerns showing net incomein 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) I Deficit.TransportationConAllotherStone,andother TradeTotalMetalmanuclay, and andmanu- struction publicmetal facturingglass productsutilitiesindustries facturingproductsPublicCombinaservice,profes- Finance, tions—preInactivesional, banking,concernsamuse- insur- dominantindustryments, ance, etc. not ascerhotels,tainableetc.97 2033.6495 9729.6396 7629.7195 7026.1480.9215.8211.1937.9496.8619.3346.6841. 7326.605.1976. 3820.43.67.761 022 11.8074.49.87.912.05.729315.531.281.8878.954.672.451.36.621.0045.644.133.0925.2835.846.3815.343.002.3960.34.3511.56.18.20100.00.81.16100.00.44. 16100.00.26.132.42.32.37.0927.75100.00100. 002. 613.29100.002.64.25100.00.08.08100.00100.00100. 0068.012.321.04.792.0817.327.8996.503.506.941.289.484.494.7159.6486.5413.4678.142.26.68.47.5814.8396.963.0427.205.562.251.853.6453.7194.215.7925. 224.8313.473.681.6839.9888.8611.1460. 772.363.301.403.5622.5193.9013.0570. 681.711.09.892.5316.1793.076.9368.124.191.22.501.7920.6886.9567.531.321.001.002.5018.7692.1120.3779. 635.057.8053.0694.9592.2046. 9447.3752. 63.12.23100.0064.502.791.02.823.8014.0291.568.442.654.8111.548.5297.3595.1988.4691.4811.1788.83313. 07152. 02658. 3891, 793. 8792,917. 346.10 192,817.34.03i 100.126.2810.395.359.0024.422.259 235.302.4318.0291.0712.4187.5911.4284.8012.2583.1112.7382.4812.4264.4114.6877. 3810.6385.7213.0886.9014.5444.519.7634.6110.66100.1287.756.92 |87.2787.5885.3289.3786.9285.4690.2489.34i 100.007.366.072.9912.032.644.9510.045.45i 928.17,3COHOCO3QC25STATISTICS OP INCOMECORPORATION RETURNS, DISTRIBUTED BY SIZE OF NET INCOMEThe 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 1923NumberIncome classesU n d e r $2,000.$2,000 t o $5,000$5,000 t o $10,000$10,000 to $50,000$50,000 to $100,000$100,000 t o $250,000...$250,000 t o $500,000$500,000 t o $1,000,000$1,000,000 to $5,000,000$5,000,000 a n d over...Reporting net incomeReporting no net incomeTotal..Net income99, 24048, 26927, 60239, 7648, 2585, 9422,1491,089858168$87, 992, 887153,069,832199,336, 286891,426, 019577,435, 489923,065,165745, 679, 327752,853,0871, 695, 716, 7122, 294, 954,330233,339165, 5948,321, 529,134i 2,013,554, 987398, 9336, 307, 974,147i Deficit.INCOME RETURNS BY STATESCOMBINED PERSONAL AND CORPORATION INCOME AND TAXThe 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 compiled 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. Consequently, 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 ascertaining 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 1928TaxNet incomeStates and TerritoriesPersonalAlabamaAlaska 1ArizonaArkansasCaliforniaColorado..ConnecticutDelaware.District of Columbia..Florida..Georgia.HawaiiIdaho_Illinois.._1CorporationPersonal andcorporationPer centfor eachState$159, 064,390$45,961,341$205,025,7310.6259, 526, 474109, 793, 6341, 697, 902, 803200, 572, 724473, 804, 71957,186, 685284, 622, 234156, 500, 260222, 888, 34442, 829, 25058, 393, 3332, 272,960,122 I8,957,19522,372, 775369,970, 23460,490, 802120, 934,89441, 933, 30144,483,10335, 398, 52863, 751, 48727, 706, 58210. 330. 884752, 649, 64368, 483, 669132,166, 4092, 067, 873, 037261, 063, 526594, 739, 61399,119, 986329,105, 337191,898,788286, 639, 83170, 535, 83268, 724, 2173,025, 609, 765.21.406.24.791.79.30.99.58.86.21.219.12Alaska included in the State of Washington.Personal andcorporationPer centfor eachState$7, 597, 69997, 0231, 232, 9394, 411, 04982, 991, 9899,450, 54824, 382, 0205,378, 37513, 443,9397, 515, 43610,790,0174, 356, 5921, 392, 070145, 559, 0360.47.01.08.285.18.591.52.34.84.47.67.27.099.0926STATISTICS OF INCOMEPersonal and corporation income and tax, by States and Territories, calendar year1923—ContinuedNet incomeStates and TerritoriesIndiana._Iowa._Kansas_.Kentucky_.Louisiana_Maine _MarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew Jersey.New MexicoNew York. _North Carolina _North DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth Dakota.TennesseeTexasUtahVermont__VirginiaWashington___West Virginia.._.Wisconsin .WyomingTotalTaxcentcentPersonal and Perand Pereacheach Personalcorporation forStatecorporation forStatePersonalCorporation$510, 507, 072363, 242, 331215,346, 538214,415,879213, 802, 450142, 964, 209401, 259, 5841, 413,015,9941, 041, 933, 086372, 376, 78283,494, 009605, 275, 52099, 255, 947195,152, 56225,711,611104, 852,1221,050,741,17732, 667, 6104, 565, 314, 898206, 638, 61842, 973, 9961, 457, 696, 567221, 293,177189, 854; 0132, 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$136,413,09557, 437,10887, 085, 92672, 582, 28868, 344, 72344, 434,98099, 326, 345462, 478, 692521, 024, 836116,711,28717,143, 525227,323, 3568, 815, 44025, 019, 8242, 558, 59412, 673,162273, 897, 4762, 974, 8362,156, 929, 895107,931,4793, 477, 845538, 602, 03726, 788, 07735, 418, 795902, 478, 64770, 428, 80334, 067, 4774, 222, 57954, 321, 630102, 801, 77022, 517, 47412,163, 45794,500,11584, 674, 56173, 477, 884150. 217, 6305, 322, 717$646, 920,167420, 679,439302, 432,464286, 998,167282,147,173187, 399,189500, 585, 9291, 875, 494, 6861, 562, 957, 922489, 088, 069100, 637, 534832, 598, 876108, 071, 387220,172, 38628, 270, 205117,525,2841, 324, 638, 65335, 642, 4466, 722, 244, 793314, 570, 09746, 451, 8411, 996, 298, 604248, 081, 254225, 272, 8083,381,230,118285,178,405121, 098, 83254, 393, 440280, 355, 578716, 296, 670102, 460, 78076, 963, 466337, 087, 060436, 659, 620333, 821, 086697, 257, 55862, 698, 7711.951.27.92.87.85.571.515.664.701.47.302.51.33.66.09.353.99.1120.27.95.146.02.75.6810.20.86.37.16.852.16.31.231.011.311.012. 10.19$22, 966, 2879,969, 38612, 389, 52311,863, 67011,982,3397, 769, 49622,889,49695, 679, 33688, 780,15419, 687, 7873, 406, 55938, 867, 6901, 597, 4565, 089, 500466, 3983, 047, 22861, 807, 608607, 314440, 419, 81917, 269, 870492, 22790, 504, 8016, 610, 5316, 522, 530177, 885,92514, 871, 8774, 925,086646, 93010,184, 02521, 716, 4252, 559, 3962, 594, 01014, 504,40412, 925, 21312, 219,93925, 406,0051,033, 3311.43.62.77.74.75.491.435.985.551.23.212.43.10.32.03.193.86.0427.511.08.035.65.41.4111.11.93.31.04.641.36.16.16.91.81.761.59.0624, 840,137, 3648,321, 529,13433,161, 666,498100. 001,600, 758, 303100. 00INCOME FROM FOREIGN INVESTMENTS AND RETURNS OF ALIENSThe 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 possessionsAliens and foreign corporationsNonresident aliens..Resident aliens_.Foreign corporations in business or holding investments in the United States...TotalTotalnumber of Numreturns ber ofreturnsReporting incomeReporting lossTotalincomeFederalincometax2,1925,041$28,031,87831, 705,378$2,360,5861,532,752520302i 23, 214,9151,160,498218$21,440,1857,7537,53582, 952,1715, 053, 83621821,440,1852,1925,041Number of Total lossreturns27STATISTICS OF INCOMEIncome from sources in foreign countriesForeign incomeTotalreportednumber ofAmerican citizens and domestic returnsreport- Numcorporationsingber offoreign returns| incomeAmerican citizens residing abroad.. 2,178All other American citizens or residents reporting net income of$5,000 and over28, 729Domestic corporations in businessor holding investments in foreigncountriesTotal.Tax paid foreigncountriesNumber ofreturnsAmountReporting lossNumber ofAmount2,178 $27,009,86436, 362, 32428, 7291,226$2, 672, 89362121, 393, 0911662,588,13124 $2, 784,65831, 52884, 765, 2791,3925,261,024242, 784,658i Taxable net income, $12,552,366. Dividends from domestic corporations, $10,662,549.SUMMARY OF INCOME AND TAX REPORTED BY YEARSA 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 classes19141915191682, 75466, 525127.44834,14115,7908,6725, 4836,0083,1855,1611,1894062331301476911469, 04558,949120,40234,10216,4759,7076,1967,0054,1006,8471,79372438621625412220912085,12272,027150,55345,30922,61812,9538,05510, 0685,61110, 4522,9001,2847264274692453762061, 640, 758838, 707374,958185,805270,66665,80029,89616,80610, 57112, 7337,08712,4393,3021,3027033423801793151411, 516,9381,496,878610,095322,241319,35669,99230, 22716,35010,20611,8876,4499,9962,35886640124726012217867TotalMarried women making separate returnsfrom husbands._357, 515336, 652429, 4013,472,890;4,425,114Total number of returns filed.357, 5153,472,890 j4,425,114Income classesUndei $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...1336,65219187, 635437,036i In 1916 the net income on returns filed separately by husband and wife is combined and the total appears as one return. In all other years the returns of married women filed separately are included in theirIndividual income classes independently of husband's income.54441—25f328STATISTICS OF INCOMENumber of personal returns, calendar years 1914-1923, by income classes—ContinuedIncome classes1919U n d e r $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...1920TotalMarried women making separate returnsfrom husbandsTotal number of returns filed.1922368, 5022, 515, 3242,470,9701,125,462592,166397, 63a102, 50644, 94824, 34714,9ia16, 4418,47212, 4522,339750348203216Ill141747, 698, 321'8,32119231,924, 8721, 569, 741742, 334438,154438,85197,85242, 02822, 60513, 76915, 4102,671,9502, 569,316894, 559442, 557455,442103, 57044, 53123, 72914, 47115,80813, 3202,9831,092522250285140189655,332, 76012, 0932,19159030716616970123337, 259, 9446, 662,176402,0762,471,1812,129,898785, 267404, 848391,37390, 27839, 60521,44613, 22514, 2837,97012,0002,171763350210205104161676, 787,4815, 332, 7607, 259, 9446, 662,1766, 787, 481.$1,000,000 and over1921401,8492,440, 5442,222,031702,991369,155353, 24780, 01434, 23018,10010, 84812, 0476,0518, 7171, 367450205NOTE.—The returns for 1913 are omitted, as they pertain only to the last 10 months of that year.Returns of net income by yearsPERSONALNumber ofreturnsYear191319141915191619171918191919201921192219231357, 598i 357, 515i 336, 652i 437, 0363 3, 472, 8903 4,425,1143 5, 332, 7603 7, 259, 9443 6, 662,1766, 787,4817, 698, 321. . ._'.. _..Net income2$3, 900, 000,0004, 000, 000, 0004, 600, 000, 0006,300,000,00013, 700, 000, 00016, 000, 000, 00019,900, 000,00023, 700, 000,00019, 600, 000, 00021,400,000,00024, 900, 000, 000Increase ordecrease fromyear to year$100, 000,000600, 000, 000i, 700, ooo, ooa7,400,000, 0002, 300, 000, 0003,900, ooo, ooa3,800, ooo, ooa< —4,100, 000, 000i, 800, ooo, ooa3,500, ooo, ooa1Returns reporting net income of $3,000 and over, v ,« Determined on the basis of the number of returnsf filed and the average net income in each class.3 Returns reporting net income of $1,000 and over. > ;< A minus sign (—) indicates decrease.CORPORATIONTotalnumberofreturnsYear1909. .1910 __19111912..19131914 - .191519161917..191819191920-_.19211922.1923^_.123. . ..262, 490270,202288, 352305, 336316, 9093 299,4453 366, 443341, 253351, 426317, 579320,198345, 595356, 397382,883398, 933Corpora- Corporationstionsreporting reportingnetno netincomeincome252, 49854, 04055,1292 61,116188,866174, 205190,911206, 984232,079202,061209, 634203, 233171,239212, 535233, 33922209,992216,162233, 223244, 220128,043125,240175, 532134, 269119,347115, 518110, 564142, 362185,158170,348165, 594Net income$3, 590,000,0003, 761,000,0003, 503,000,0004,151, 000,0004, 714,000,0003,940,000,0005,310,000,0008, 766,000,00010, 730, 000,0008,362,000,0009, 412,000, 0007,903,000,0004,336,000,0006, 964,000,0008, 322,000, 000Increase or decrease fromyear to year i$171,000,000-258,000,000648,000,000563,000,000—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, 000,0002, 628,000, 0001,358,000,000A minus sign (—) indicates decrease.Returns showing net income in excess of $5,000 exemption.1915 contains approximately 30,000 returns showing no net income which properly belong and shouldbe included in 1914, (See Annual Report, Commissioner of Internal Revenue, 1916, p. 26.)29STATISTICS OF INCOMEIncome-tax yield by yearsPersonalYear1913 ! . .1914 i1915 i19161917191819191920L9211922L923Normal taxSurtax$12, 728,03816, 559,49323, 995, 77751, 440, 558156, 897,441476,432, 808468,104, 801478, 249,919308,059,422355, 409, 840285, 605, 298$15, 525,49724,486,66943, 947,818121,946,136433, 345, 732651,289,027801,525, 303596, 803, 767411, 327, 684474,581,111348, 859, 583War-profitsand excessprofits tax$101,249,781$31,066,35729,186,624PartnershipYear1913 11914 1 . .1915 i19161917.191819191920192119221923Tax on capitalnet gain12lA per centTotal tax$28, 253, 53541,046,16267,943, 595173,386, 694691,492,9541,127, 721,8351, 269, 630,1041,075,053, 686719,387,106861,057,308663, 651, 505CorporationWar-profitsand excessprofits taxIncome tax$103, 887, 9843 $43,127, 74039,144, 53256,993, 657171, 805,150503, 698, 029653,198, 483743, 535, 888636, 508, 292366,443, 621775, 310,154|War-profitsand excessprofits taxTotal tax3$1, 638, 747, 7402, 505, 565, 9391, 431, 805, 690988, 726, 351335,131, 8112 8. 466.114937,106,798 1_..'..._.$43,127, 74039,144, 53256, 993, 657171, 805,1502,142, 445, 7693,158, 764, 4222,175,341,5781, 625, 234, 643701, 575,432783, 776, 268937,106, 798Grand total$71,381, 27580,190, 694124, 937, 252345,191,8442. 937. 826. 7074, 286, 486, 2578.444.971.6822, 700, 288, 3291,420,962, 5381, 644, 833, 5761, 600, 758,303i1Annual Report of Commissioner of Internal Revenue for fiscal year ended June 30 immediately following2 the year shown above.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 calendarclasses1916-1923, by incomeNet IncomeIncome classes1916U n d e r $1,000.$1,000 to $2,000$2,000 t o $3,000$3,000 to $5,000$5,000 t o $10,000$10,000 to $25,000$25,000 t o $50,000$50,000 t o $100,000....$100,000 t o $150,000. _.$150,000 to $300,000. _.$300,000 to $500,000...$500,000 to $1,000,000..$1,000,000 a n d o v e r . . .Total.191719181919$624, 669, 0151,037,247,9771,235,015, 786822, 661, 658722, 795,474357,355,318505,859,406271,938,017256, 771,325464, 263,644$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$2, 232, 354, 577 $2,829,113,1513,626,824,8333,807, 286, 3653,535, 219, 007 4, 513, 264, 0302,145, 690,0162, 954,137, 2531,736, 548, 050 2,412, 275,757978, 042, 710 1, 277,364, 635679, 720, 737896,497, 209284,106, 740358,392,923305, 024,817371,148,536144, 545, 428159, 070,948119, 075, 548128, 290, 396137,486,892152, 650, 2456,298,577,62013,652,383,20715,924, 639, 35519,859,491,44830STATISTICS OF INCOMEPersonal returns, net income reported for calendar years 1916-1023, hy incomeclasses—ContinuedNet incomeIncome classes1920U 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.._$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, .078,139Total .19211922$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, 780,42649,411,32923,735,629,183 \ 19,577,212,528$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, 9931923$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, 209152,071,88121, 336, 212, 530 | 24, 840,137, 364Personal returns, tax yield for calendar years 1916-1923, by income classesTax yieldIncome classes.19181916U n d e r $1.000$1,000 to $2,000$2,000 to $3,000$3,000 t o $5,000$5,000 to $10,000$10,000 to $25,000$25,000 to $50,000$50,000 to $100,000$100,000 t o $150,000$150,000 to $300,000 .$300,000 to $500,000$500,000 to $1,000,000$1,000,000 a n d over. .Total,I_.J..!!|.|!I|._•!!j$775,804 !6, 301,183 I11,637,01411,602,681 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, 424,999691,492,9541919$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$24, 696, 20028,257, 86175,914,84791, 537,910164,832, 523154,946, 343186,357,608118,705,303163, 095,34986,031, 03276,228,1321,127,721, 8351,269,630,104Tax yieldIncome classes1920Under $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...Total1$36,859,73245, 507,82183,496,11697,886,033172, 259, 321154,265, 276163, 717, 71986, 587, 69492, 604,42347, 043, 46145,641,00549,185, 085I 1,075,053,6861922$173, 67829,160,65420, 712,37342, 743, 60468,871,422126, 886, 410112,909,840115,711,63552, 330, 05661,495, 98831, 859, 63025,112,09031, 419, 726$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$316, 60218,190, 03816, 570,88145,969,79455,480,078103,865, 711103,600,750108,878, 59755, 719,39062,104, 20331, 668, 55225,498,43435,788,475719, 387,106861, 057,308>3,651, 605Determined on basis of the number of returns filed and the average net income.192331STATISTICS OF INCOMEPersonal returns, average tax and average rate of tax per individual, calendar years1916-1928, by income classes19171916Income classesAveragetax perindividualAverageof tax(percent)AverAveragetax perindividualUnder $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 . . .$4. 9441.85143. 88488. 861, 559. 374, 283. 969, 851. 1625,142.0355, 590. 19249, 938. 620. 12.61. 941.412. 253. 484. 756. 608. 1411.09$9. 9010. 8532. 60162.80717. 272, 520. 266, 835. 5616,888.6236, 948. 5189. 852. 59188,410. 12776, 063. 82General average-396. 602. 75199. 11Averagetax perindividualUnder $1,000$1,000 to $2,000$13. 8017.71$2,000 to $3,00062.44$3,000 to $5,000. .214. 92$5,000 to $10,0001, 002. 50$10,000 to $25,000 - .$25,000 to $50,0004, 001. 9013, 538. 22$50,000 to $100,00039,519.71$100,000 to $150,000 .87,116. 11$150,000 to $300,000--$300,000 to $500,000. - _ 196, 834. 56$500,000 to $1,000,000 - 371, 065. 08$1,000,000 and o v e r . . . 1, 490, 457. 12General average.148. 08pit'1of tax(percent)Averageof tax(percent)Averagetax perindividualAveragetax perindividual0. 66$17. 46.4423. 66.8688. 952.41291. 394.781,222.017. 344. 563. 1210. 0414,748.7613. 9240, 576. 7918.2789, 871. 8923. 93207, 237. 8227.63392, 326. 6735. 65 1, 326, 645. 515.0619211920Income classes1918254. 851919Averageof tax(percent)Averagetax perindividualtax perindividual1. 19$12.83.9818.0064. 312.354.34208. 598.201,014.4513.324,134. 4421. 6913,990. 8133.6839, 793. 9344. 6487, 497. 5054. 77202, 425. 9658. 65403, 323. 4564. 65 1,523,492,257. 081922Averagerateof tax(percent)Average238. 08of tax(percent)0. 87. 741.683. 106.8312. 1320. 7933. 1243. 9454.0859. 4264. 876.391923Averageof tax(percent)Averagetax perindividual$0. 4311.950.91.749.3239. 871. 66194. 973.19958. 766. 763, 900. 7111.8020.2013, 274. 2532. 6138, 280. 9543.0483, 215.1452. 67196, 664. 3857. 08398, 604. 3063. 81 1,496,177.430. 08.81.391.052.906.4811. 5319. 8732.0042.1451. 9458.7063.59$0.6110.969.7339.94179. 85816. 603, 542. 9612, 007. 7132,859.1674, 686. 63140, 738. 60239, 499. 03739, 069. 240.10.75.401.062.665.4810.4017.8927.4237.0337.2735.8135.02$0. 867.236.7126. 76139. 53604. 572. 600. 948, 743. 8623, 821. 8947, 735. 7596, 845. 72180,839. 96483, 628. 04107. 983.67126. 864.0486.214. 53' Aver1 ageAveragerateof tax(percent). 13.49.27.712.044.067.6713. 0619. 8523. 8325. 4226.8123. 532.6732STATISTICS OF INCOMEPersonal returns, income by sources for calendar years 1916-1923IncomeSource of incomePersonal industry:Salaries, wages, commissions, bonuses, directors' fees, etc.._Business, trade, commerce, partnerships, farming, and profitsfrom incidental sales of real estate,stocks, bonds, and other property.TotalProperty:Rents and royalties..Interest on bonds, notes, etc., including fiduciary incomeDividends_1916191719181919$1, 478,346,372$3, 648, 437,902$8, 267, 391, 550$10,755, 692,6513,010, 404,9243,958,670,0284,630,455,3226,708,344,9844,488,751,2967,607,107,93012,897,846,87217,464,037,635643,802, 657684, 343,3991,080,879,4052,136,468, 625936,715,4562,848, 842,499975,679,6661,403,485,6912,468, 749, 2441,019,094, 2661, 500,779,1002,453,774,825Total.3,861,150,6874,469,901,3544,847,914,6014,973,648,190Total incomeGeneral deductions8,349,901,9832,051,324, 36312,077,009,284885,763,07717,745,761,4731, 821,122,11822,437,685,8252, 578,194,377Net income6, 298,577, 620 2 11,191,246,207115,924,639,3553 19, 859,491,448IncomeSource of income192019231921Personal industry:ISalaries, wages, commissions, bo- !nuses,directors' fees, etc$15, 270,373,354 $13, 813,169, 165 $13,693,992,791Business, trade, commerce, part- |nerships, farming, and profitsfrom incidental sales of real estate, stocks, bonds, and otherproperty5, 927,327, 5384,170, 363, 591 5, 258,250,071Total_; 21,197,700,892Property:IRents and royaltiesj 1,047,423, 738Interest on bonds, notes, etc., in- \eluding fiduciary income1, 709,299,428DividendsI 2,735,845,795$14,230,208, 8267,587,171,98321, 817,380,80917,983, 532,75618,952,242,8621,177, 957, 8821, 224,928,9G81,816, 280,1091,690,338,8952, 476, 952, 3992,030, 517,4132, 664, 219, 0812, 558, 763,4033,126, 503, 4825,345, 249,1765, 919, 665, 4927, 501, 546,994Total income..General deductions26,690, 269, 853 23,328,781,9322, 954, 640, 6703, 751, 569, 40424,871,908,3543, 535, 695,82029,318,927, 8034,478, 790,439Net income .* 23,735,629,183Total..123I 5,492,568,96119,577,212,528Compiled from returnsjreporting net incomes of $3,000 and over.Compiled from returns reporting net incomes of $2,000 and over.Compiled from returns reporting net incomes of $1,000 and over.121,336,212,5343 24,840,137, 364STATISTICS OF INCOME33In 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 kallocated to the several sources,but are given in aggregate under ' General deductions."PERSONAL RETURNS BY YEARS—STATE TABLESThe 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 CITIESThe 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 TAXOn 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, according 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 again34STATISTICS OF INCOMEamended 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-American 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 receipts 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 FILEDThe 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 corresponding 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 asfiledbutnot 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 distribution of the gross estate into the several forms of wealth owned bySTATISTICS OF INCOME35the decedents at the time of death or the several classifications included 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—25f4TABLE A.—Returns of resident decedents distributed by size of net estate, showing form of property and nature of deductionsCO[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]Size of net estate subject to taxNo net taxable estateTotali Gross estate underiNumber of returns.Distribution12,403AmountPercent$50,000Gross estate over$50,0008932,172AmountPerAmountPerUnder $50,000$50,000 to $150,000$150,000 to $250,0005,1662,354735AmountPerAmountPercentPercentM23.51O&HForm of property:Real estateInvestments in bonds and s t o c k s Federal Government bonds—Wholly tax-exempt_.Partially tax-exemptState and municipal bonds, wholly taxexemptAll other bondsTotal bondsCapital stock of corporation-Total bonds and stocks.Mortgages, notes, cash, etcInsuranceJointly owned and other miscellaneous property..Transfers made within 2 years prior to date ofdeathPower 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.Total gross estate$553, 434, 334 | 23. 55 $14,954,683 40.1735, 022, 51783, 826, 65673, 621,115155,049,829542,4163,611,390.271.80864,53016, 813, 5413.136.60241,644 I .641,328,153 l 3. 572, 503,3686,826,0111.243.394, 333, 35325,395, 9882, 990, 7695,193, 4668.0313.9513,483,18535, 301, 8756. 7017. 5534. 54$112, 983,197$50, 534, 5861,662,80616, 436,633.414.03.955.575,016,17128, 528, 2541.237.004,968,214 i 2.3118,308,596 | 8.5247,407,41285,133,35310.4018.6651,643, 864107, 204,62012.6726.2932,225,855 | 15.0067, 252,386 | 31. 301,047,580 i7,901,465 I.493.688,184, 23521.9848, 785,06024. 25132, 540, 76529.06158, 848, 48438.9699,478,24117. 766. 549.5926, 301, 56713, 741,04819,892, 21213.086.849.8986,166,99416,183,17836,630, 57018.903.558.0360,171, 20014,840, 21434, 570,16314.763.647.986,613,4872, 433, 5963,570,44931,718,053 ! 14.768,314,756 ! 3.8714,828, 269 ! 6. 902.57948, 6102.552,188, 3221.0912, 599,4472.7613,852,998.4537,563.10.151, 628, 745.361,411,6993.09486,0701.3112.0612, 777, 7812.8011,080,902305,121, 712 12.9874, 616, 085 3.1810,588,072$157, 507, 74751,100 i .141,369,872 j 3.681,085, 882,72760,369,49132. 641.493.57347,520,117 14.79738, 362, 610 31.41187, 575, 515$65, 640,04672, 660, 8682,350,248,804 100.0037,228,693 j 100. 00297,67424, 250,339201,096,268 [ 100. 00456,035,227 100.008.473.40.352.71407, 758,857 100.005, 468, 44246.302.541,261,677.593, 282,3691.53214,886,393 100.00ooNature of deduction:IInsurance exemption|Funeral and administrative expenses!Debts, unpaid mortgages, etc|Property from an estate taxed within 5 years;value at date of previous decedent's death..Charitable, public, and similar bequestsSpecific exemptionTotal deductionsNet taxable estateTotal taxAverage tax for taxable estatesAverage rate of tax (per cent)40,035,28597,239,049269,368,3121, 938,0191, 828, 8135, 826,95267, 712,94065, 928,022620,000,000573,090287,24244, 650, 000 J1,160,•I 1,261,602,032!65,900,050|5,313|5.2255,104,1167,677,561 L .9,678,034 I.88,344,435 |! 10,435,818J 19,057,925} 45,705,2648,435,40517,018, 84840,193,074j 22,634,033'; 17,923,618 I108, 600,000 |I 12,072,937I 10,961,474I 258,300,0009,626,2459,788,387117,575,000254,857,681 I! 356,533,418202,636,959 j99, 501, 8091,980,9733831.99205,121,898;2,951,724 !1,254 I1.44 I3, 654,1978, 256, 42619,982,4632,808,9873,438,224| 36,750,00074, 890,297I 139,996,096i 2,747,339j3,738!1.96amaoTABLE A.—Returns of resident decedents, distributed by size of net estate, showing form of property and nature of dedaction-— ContinuedCO00[Returns filed from Jan. 1,1924, to Dec. 31, 1924]Size of net estate subject to taxNumber of returns.F o r m of p r o p e r t y :Heal estate$750,000 to$1,000,00055626394$1,000,000 t o$1,500,000Per jj Per! centcent$1,500,000 t o$2,000,000$2,000,000 t o$3,000,0003623AmountPerAmountPer$3,000,000 t o$4,000,000AmountPercent| $49,366,853 19.19j $34, 992,017| 17. 96j$14, 236, 529 13.99; $15,884,377! 12. 55 $12, 980,149 15. 74/ $9,221,311 14.53 $5, 753, 290 15.99Investments in bonds and stocksFederal Government bonds—Wholly tax exemptPartially tax exemptState and municipal bonds, wholly taxexemptAll other bondsTotal bondsCapital stock in corporationTotal bonds and stocks.Mortgages, notes, cash, etcInsuranceJointly owned and other miscellaneous property...Transfers made within two years prior to date ofdeathPower 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$450,000 to$750,000I Per !i PerAmount ! cent ! Amount ! cent AmountDistributionT o t a l gross e s t a t e - -$250,000 t o$450,000._.Hr—Ia3,197,329i9, 204, 436!1. 243. 587, 214, 75824,480, 0062.809. 521. 554. 452, 230, 7384, 873, 5772.19!4.7912,908,757;3,296,070!2.352.602,668,3451 3.24;2,540,337 3.08;6,043,813! 3.1016,614, J83! 8.53;4, 010, 79,r8, 724, 53S3.94J8. 587,570,3899, 516, 676)5.987. 529.67} 1,891,26177,973,582,73,587,7 307,0 003)003 8.8 86jj 2,452, "3,025,303!8, 657,911!44,096,529| 17.14 34,341,210 17.63 19,839,648 19. 50i91,212,336! 35.451 72,935,418 37.44 44,093,029 43. 331135, 308, 865 52.59! 107,276,628! 55.07 63, 932, 677j 62.8332,989,802 12.82 22, 228, 787 11.41: 10,640,670 10.466, 320,8181 2. 46 4, 507, 370 2. 32 2, 765, 698 2.7218,380,812j 7.14 15,139, 750| 7. 77; 8,094,832 7.95J, 381,9581,701,250{2.182.682.983.86433, 503566, 6191.201. 574,495, 279; 12. 50443, 378 1.2323,351.892 18.45 20,489,267 24.851 7,427,166 11.70 5,938, 779 16. 5061,046,254 48.70 27,701,671 33.60 29, 056, 432 45. 77 17, 079, 280 47.4884, 998,146 67. 15 48,190, 938| 58. 45 36, 483, 598! 57. 47 23,018, 059 63. 986,934,9991 5. 48 6,337,989|2,481,105 1.1,735,890;10,693,698| 8.45 4,837,833!7. 69 4,107,1971 6.472. 11!956, 275i 1.515.87J 9, 413, 643! 14.834, 311, 604 11.9969,497.19867, 636 2.411. 68j 3,162,751]1, 879, 537i7, 676, 484|2. 994, 413, 467|2. 27:1,493,9801.47|3, 401, 23412. 691, 383,143J4.S5.23600,849! . 7 2 1 .1, 081, 029J. 85ij|3,486, 762 1. 795, 768, 967! 2. 246, 385, 708!7. 74!538, 360j.53:.21!135, 60075,402| . 2 11,095, 593.. . . 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,' 35,975,025 100.001,469,999:. 572, 751,499|1. 4147, 338.05;ogNature of deductions:Insurance exemptionFuneral and administrative expensesDebts, unpaid mortgages, etc..Property from an estate taxed within fiveyears; value at date of previous decedent'sdeathCharitable, public, and similar bequestsSpecific exemption. . ...Total deductionsNet taxable estateTotal taxAveragetaxableAverage taxrateforof tax(perestatecent)!2 904 54010,129.70118,779,943 ._.6,032, 87115,180, 420]27,775,000!i7, 390, 816,„--_..13,873,3731 197 1513.927. 4908,133.225 _ . . . .824, 590'4.839,89218, 116, 1431I413 X^l.-! 3,093,9101 4,763,440-335 4102, 739,0704 103,70909, 1971,257,3782,256,5013, 149.7213 299,83913,150,000!510,7022 779 4394,700,000970,592!..... 1 5, 883, 2484, 728, 852!4 896,0934,300,000!__| 1,800,000135,600559 2501, 150,00033,040105 628450,00070,802,481142, 983, 00421,248,007186,480,119!4,974,663i8,947'2.671i151, 813, 2765, 528, 82421, 0223.6480,502,075'3,783,78640, 2534.7023,780,075'_.| 20,850,512102,790,106;. . 61,601,9876,144,0841.... _-! 4,566,33671,443:1126,8437.415.981.--. ..Ii9083, 045'4 172,04454 397. 33014, 890,127;212, 61418.99J31,802,9813,481,985386, 88710.95_IHhom*oog•zaTABLE 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]Size of net estate subject to taxNumber of returns- --DistributionForm of property:Heal estateInvestments in bonds and s t o c k s Federal Government bonds—Whollv tax-exernDtPartially tax-exemptState and municipal bonds, whollytax-exemptAll other bondsTotal bonds. . _Capital stock in corporations. . . . . .Total bonds and stocksMortgages, notes, cash, etcInsuranceJointly owned and other miscellaneous propertyTransfers made within two years prior to dateof deathPower of appointment or general power ofdeed, made in contemplation of deathProperty from an estate taxtid within fiveyears, value at date of death of present "decedentTotal gross estate$4,000,000 to$5,000,000$5,000,000 to$6,000,00014AmountPercentA mountPercent$98,0001.73$2,141,4828.04$6,000,000 to$7,000,000:I$7,000,000 to$8,000,000;2Amount I c e J^ | Amount$239. 452i$8,000,000 to$9,000,000: *£ r t I Amount1.40 1Percent$9,000,000 to$10,000,000$10,000,000 and45overAmountPercentAmount$3, 702,1017.49$3,198, 5144.431.729.3113,126, 2551, 701, 09318.192.36Percent3xnH4,900.09965 143247, 0803 62.93305,4761.79851, 8544, 599,90610.534.30391,18028, 6982.30.1711,270,9861, 043, 30622.812.112,889 9342,169, 5744.003.01737, 33313.012, 806,3811,145,442742, 2333,434, 81713.1060. 625,164,0468, 591, 33419.3832.25725, 35414, 292, 4554.2683. 8517,766,05223, 203, 70035.9546.9519, 886, 85645,030,18427.5662.404,177, 05073. 7213, 755, 38051.6315,017,80988.1140, 969, 75282.9064,917,04089.96217, 6663.841, 604, 89334,0576.02.1382,324.491, 786,339135, 7003.61.282, 908, 14196,8854,03.13295,4265.215, 817,684» >21.841 T. 703. 428 10.002, 536 2145 13302 89642878,05715.50740, 2091.03.......3,287,6835,666,199 100.0012.3426,641,179 100.0017,043,013 100.00282,810. 579,332.0249,422,248 100.0072,163,685 100.00aC0§3oogNature of deductions:Insurance exemptionFuneral and administrative expensesDebts, unpaid mortgages, etcProperty from an estate taxed within fiveyears; value at date of previous decedent's deathCharitable, public, and similar bequests..Specific exemptions - --29,003 !393,705 1232,024696,898163, 994__ _'..... |1,0004,009,7486,817,1192, 657,2131,455, 662282,666200,000289,405250,000118,00050,000892,173 1Total deductionsNet taxable estate - . .__Total taxA verage tax for taxable estateA verage rate of tax (per cent)!263,182560, 991_ _ _ - . . _ 4, 774,026600, 825600,82512.593,281,874 !500.000 i _.I200,000 1890,151100,0004,636,606 !22,004,5732,956,914739,22913.44! _|! ..'11,851,043!15,191,9702, 321, 3951,160,69815.28.!i'!S!11.309.8674,652,280 j_ 38.112.3816,185 7241,546,431 i16.2367, 511, 40512, 785, 3512, 557, 07018.94 1IOao42STATISTICS OF INCOMETABLE 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 estateNumberNet taxableof re- Gross estate i DeductionsestateturnsNo net taxable estate:893 $37, 228,693Gross estate under $50,000..Gross estate over $50,000.... 2,172! 201,096, 2685,166 456,035, 227Under $50,0002,354 407,758,857$50,000 to $150,000735 214, 886, 393$150,000 to $250,000556! 257, 282,600$250,000 to $450,000_263 194, 796, 280$450,000 to $750,00094 101, 750,082$750,000 to $1,000,00086 126,570,181!$1,000,000 to $1,500,0003682, 452, 499 i$1,500,000 to $2,000,0002363,480,375 s$2,000,000 to $3,000,000935, 975, 0251$3,000,000 to $4,000,00015,666,199!$4,000,000 to $5,000,000426,641,179;$5,000,000 to $6,000,000$6,000,000 to $7,000,0002] 17,043,013!$7,000,000 to $8,000,000$8,000,000 to $9,000,00049,422,248,$9,000,000 to $10,000,00072,163,685;$10,000,000 and overTotalTaxAveragetax$55,104,116254, 857, 681356, 533, 418 $99, 501,809|$l, 980,973202,636, 959 205,121,898 2,951,72474,890, 297 139,996,096 2,747, 33970, 802, 481 JLOU,186,480,1191 O U , J.J.J7, 4,974,6631 , £ M 1 , UUO42, 983, 004 151,813,276! 5,528,82421, 248,00780, 502,075 3, 783, 78623, 780, 075 102, 790,106 6,144,08420,850, 51261,601,987 4, 566, 3369,083,04554,397, 330 4,890,1274,172, 04431,802,9811 3,481,985892,1734, 774, 026600,8254, 636, 60622,004,573 2,956,9141,851, 04311,309,8674, 652, 280Averageratepercent1,254;3, 7388,947;21,02240, 253171, 443)126, 843212,614386, 8871600,825739, 2292.6'3. 6<4.7(5.9$7.4]8.9*10.9^12. 5*13.415,191,970 2, 321, 395 1,160,15.238,112,381 6,185,7241 546,43167,511,405 12,785,3512,557,",07016. %18. fc12,403 2,350,248,8041,160,283,6081,261,602,032 65,900,0505,3135.2iTABLE 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 StatesNo net taxable estate:Gross estate under $50,000Gross estate over $50,000U n d e r $50,000$50,000 to $150,000$150,000 t o $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 t o $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 to $6,000,000$6,000,000 to $7,000,000.$7,000,000 to $8,000,000$8,000,000 t o $9,000,000. . .$9,000,000 to $10,000,000$10,000,000 a n d overTotalNumber ofreturns2211,286377103Grossestate$93, 95660,0697, 298,1353, 221,1531, 378,1273, 693,4531, 743,909Deductions$93,95660,069289, 387132, 27650,926212,143Net taxable estateTax$7, 008, 7483, 088,8771, 327, 2013,481, 3101,743,909$77,91444, 69724,16599, 63360,135Aver- Averageage taxrate1.1:1.4;1.8:2.8<3.4;$611,2083,4529,96320,045i_.11,36617, 488, 802838, 75716,650,045306, 5441 8-224f43STATISTICS OF INCOMETABLE D.-—Simple and cumulative distribution by size of net estate—Aggregateresident and nonresident decedents[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]ReturnsNet taxable estateCumulative distributionSimple distributionSimple distributionSize of net taxable estatePercent oftotalNumberin eachclassNo net taxable estate:Gross estate under $50,000Gross estate over $50,000Under $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 over9152,1736,4522,39174256626694863623914TotalNumberunderhigherclassPer centunderhigherclass9153,0889,54011,93112, 67313,23913, 50513, 59913, 68513, 72113, 74413, 75313,75413,75813,75813, 76013, 76013, 764' 13, 7696.6522.4369.2986.6692.0596.1698.0998.7799.3999. 65299. 81999. 88499. 89199.92099. 92099. 93599. 93599. 964100. 006.6515.7846.8617.375.394.111.93.68.62.262.167.065.007.0292.01545.029.036Amount ineach class$106,510, 557208,210, 775141, 323, 297189,961,429153, 557,18580, 502,075102, 790,10661, 601,98754, 397,33031,802,9814, 774, 02622,004, 573100. 0013, 7698.3316.2911.0614.8612.016.308.044.824.262.49.371.7215,191,9701.1938,112, 38167, 511, 4052.985.281, 278, 252, 077100.00TaxNet taxable estateCumulative distributionPercent oftotalSimple distributionCumulative distributionSizes of net taxable estateAmount underhigher classNo 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 overTotal$106, 510,557314, 721, 332456,044, 629646,006,058799, 563, 243880,065, 318982,855,4241,044,457,4111,098, 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!-..--JPer centunderhigherclass8.3324.6235.6850.5462.5568.8576.8981.7185.9788.4690.5590.5591.7491.7494.72100.00Amount ineach class$2,058, 8872,996,4212, 771, 5045,074, 2965, 588,9593,783,7866,144,0844, 566,3364,890,1273,481,985600,8252,956,914Per cent Iof total ji3.114.524.197.668.445.719.286.907.395.26.914.472,321,3956,185, 72412, 785,3519.3419.3166,206,594100.00 !Amountunderhigherclass$2,058,8875,055,3087, 826, 81212, 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, 594Per centunderhigherclass3.117.6311.8219.4827.9233. 6342.9149.8157.2062.4663. 3767.8467.8471.3571.35100.00TABLE E.—Vocational distribution by sex and size of net estate, resident decedents[Returns filed from Jan. 1,1924, to Dec. 31, 19241Grand totalSize of net taxable estateNo net taxable estate— No net taxable estate—Gross over $50,000Gross under $50,000VocationMenTotalProfessional:\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, carpenters etcLumbermenManufacturers. Merchants: Storekeepers, jobbers, commission merchants, proprietors pf hotels, etc_ _Mine owners and operatorsPublishersSalesmen agents, clerks etcRetiredProfession or business not stated _ _ _Total9133430MenWomen TotalMen20140102863792224276379122414214214241414121263628263233342101,1231933606310534145149381431491829062363145484588583343151451612516296745332073,012673112250204623112236665857421151512,3889,0813,322893678114123574981248Men58161311910111Women Total582213111310121531281Under $50,000$50,000 to $150,000WomenWomen TotalMenWomen12631263205599995959211836117361441343131052255107124150955105104113144358820131373583171328829927315299218882144119954119932141172141070353107741,4533702751,00220589516056401998951585143204973,7271,4392,3541,720634411421651711652141355636613581413822213559399501333366372117761,5281,3722152,1721,6015715,166622191HGOHO1753488126aogSize of net taxable estateVocation$150,000 to $250,000TotalProfessional:Accountants, statisticians, actuaries, appraisers,etc\etors artists ^nd musiciansVuthors editors teachers school officialsClergymenEngineers: Civil, mining, consulting, structural,etc , architectsliventorsLawyersMedical professions: Physicians, surgeons, oculists, dentists, metaphysical healers, nurses,etc_. .-._.-.-,.--.,Public service: Government and State officials-.N on professional:Agriculturists: Farmers, stock raisers, orchardistsBankersReal estate brokers; stock and bond brokers, etc.CapitnlistsContractors and buildersCorporation officials: Presidents, managers, secretaries, cashiers, etcHousewivesLabor, technical: Railroad engineers, machinists, carpenters, etcLumbermenManufacturersMerchants: Storekeepers, jobbers, commissionmerchants, proprietors of hotels, etcMine owners and operatorsPublishersSalesmen agents clerks, etcRetiredProfession or business not statedTotalWomen TotalMen11117MenWomen TotalWomen TotalMen111171111241717558iSI1131615199516151995331382331362130044842113211314462911646409$1,000,000 t o $1,500,000$750,000 t o $1,000,000$450,000 to $750,000$250,000 to $450,000Women TotalMen2WomenMen2I2m416HO1w37213335213221982298229242624004415921058454154525158456291201727355371985562221321331213312]6116118118121217777112019152615818208665211282172171512141241265580552753112025147263198659411334341oo19121TABLE ~E.—Vocalio?ial distribution, by sex and size of net estate, resident decedents—Continued[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]Size of net taxable estateVocation$1,500,000 to $2,000,000$2,000,000 to $3,000,000MenMenTotalProfessional:Accountants, statisticians, actuaries, appraisers,etcActors, artists, and musiciansAuthors, editors, teachers, school officialsClergymen.__. . . .Engineers: Civil, mining, consulting, structural, etc., architectsInventors .Lawyers. __Medical professions: Physicians, surgeons, oculists, dentists, metaphysical healers, nurses,etc ,Public service: Government and State omcials.Nonprofessional:Agriculturists: Farmers, stock raisers, orchardistsBankersReal estate brokers: Stock and bond brokers,etcCapitalistsContractors and buildersCorporation officials: Presidents, managers,secretaries, cashiers, etcHousewivesLabor, technical: Railroad engineers, machinists, carpenters, etcLumbermen.. . .ManufacturersMerchants: Storekeepers, jobbers, commissionmerchants, proprietors of hotels, etcMine owners and operatorsPublishers. . . .Salesmen, agents, clerks, etcRetired_ ...Profession or business not statedTotalWomen Total1$3,000,000 to $4,000,000Women TotalMen$5,000,000 to $6,000,000$4,000,000 to $5,000,000Men j Women TotalWomen T o t a l:1!H11I1ii1232311221111j15•155i133|o284221111ioo!j12211133641wI|6!1167j11 .__ _111WomenMen11114111.7333 i2 !82322iii1139111i.i1i-127211.44>izt$ of not taxable estat$6,000,()00 to $7,000,000VocationTotalProfessional:Accountants, statisticians, actuaries, appraisers,etcActors, artists, and musiciansAuthors, editors, teachers, school officialsClergymenEngineers: Civil, mining, consulting, structural, etc., architectsInventorsLawyers.._Medical professions: Physicians, surgeons, oculists, dentists, metaphvsical healers, nurses,etc .Public service: Government and State officials .Nonprofessional:Agriculturists: Farmers, stock raisers, orchard ists...BankersReal estate brokers: Stock and bond brokers,etc..Capitalists.Contractors and buildersCorporation officials: Presidents, manager,'.], secretaries, cashiers, etc HousewivesLabor, technical: Railroad engineers, machinists, carpenters, etcLumbermen.._ManufacturersMerchants: Storekeepers, jobbers, commissionmerchants, proprietors of hotels, etcMine owners and operatorsPublishersSalesmen, agents, clerks, etcIRetiredProfession or business not statedjTotalMenWomen1: Total | MenMenWomen Total$10,000,000 and over$9,000,000 to $10,000,000Women TotalMenWomen TotalMenWomenII "ii;HmO" 111I|1"":*"jj3 :3111112191155i"::•":::::::::::::::::i1|1!ii!2i$8,000,000 to $9,000,000$7,000,000 to $8,000,0002i __43TABLE F.—Returns of resident decedents distributed by size of net estate, age, and sex, and single l or married00[Returns filed from Jan. 1, 1924, to Dec. 31, 1924]AgeGrand totalUnder 25Size of net taxable estateWomenMenTotalMen30 to 4025 t o 30Women TotalMenWomenTotalWomenMenTotalI- ..1222_2245, 571 6,83211?| \239504316241221I141184231132132810112,9106,1712,661II[1I53i—iGO6113 | 1 3g....i!4Ho6c....|i11GO11 ....1•66131. . . .2118123i214Married16?02231Single1Married1Single1Married43 ! 31 I .-.1 I 1SingleMarriedMarried5 j 25 i 5111SingleMarried12Single14Married51113Single29Single5589270137502718564SingleMarriedSingle216462160443 1 1584821, 232 2,495 1,169553 1,167497179358148137272120714712724501524154141612161616122Married5171,2472,7651,304408299145554716166Married3769252,4011,050327257118393920SingleNo net estate:Gross under $50,000Gross over $50,000Under $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 overSingleSingleMarried•«951_. __-—854129331022127Age$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 a n d overTotal..11855131124357378111486 1,345273 1,191SingleMamSingleMarriSingleMam46962401132723132721113034776837012387371222281033424112221617793110103902597663471118042915g5108201727333100795016112525?1133811765944275894991836733108675441483814638517152361547185423144623I2111j1I12131463648474011339740141462•aMam8321846821661472449412MarriedSingle102256381355221I154 1,138 2,067WomenMenTotalSingle$Vooo ooo to $4'ooo 0009511033087311WomenMam1111942904252107147231210142MenTotalMarried19732161994621Single21043124812488452281412242Married1212331301122027629236143Single413Married627Single3?13115475WomenMenSingle1MarriedSingle6334716621Total1 CO CO2361441839431153421Married12607228641WomenCO COGross 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 t o $1,500,000 ._$1 500 000 to $2 000 000$2 000 000 to $3 000 000MenSingleNo net estate:MarriedTotalSingleSize of net taxable estate70 to 8060 to 7050 to 6040 to 502Ii11t1112QHO9oo1g1I1572 1,899w566168 1,735 1,635880 1, 502855133Single includes widows and widowers.CDTABLE 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]A|90 and over»- -- -TotalSingle includes widows and widowers.. .-14I142322312322102296!31161157261174213223113224113918616710620578182555114"721284cCO91I11221WomenMarr509321189162610411MenMarrMarrS3Single%Single3676280121382814Single405823911134321046Marr ed525827712447321511421TotalWomenMarr-42622511183734114623MenSingle. . . .881345572458560291884SingleNo net estate:Gross u n d e r $50,000Gross over $50,000Under $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 overTotalWomenMarrCOMenSingle"tilMarr edTotalSize of net taxable estateNo age givenh- tOCO80 to 90CO5510118066151652222125389740914212525123O1g__ _ _j21,23157062553960631217111124812747901501508274448227Ha21IGO60TABLE G.—Returns of resident decedents, distributed by States and Territories[Returns filed from Jan. 1,1924, to Dec. 31,1924]1States and TerritoriesAlabamaArizonaArkansasCaliforniaColoradoConnecticutDelawareFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKans asKentuckyLouisianaMaineMaryland,including District of Columbia,MassachusettsMichigan.MinnesotaMississippiMissouriMontanaNebraska_NevadaNew HampshireNew Jersey__.New MexicoNew YorkNorth CarolinaNorth DakotaOhio.-Oklahoma.Oregon..Pennsylvania_.Totalnumberofreturns761652817108289267913821191,019258734203164101100304736295182563221631137557371,9161234158445641, 045IEstate subject to taxAggregateTOSS estate$13,897, 3301, 572,9249, 608, 604142, 908, 23117, 835,47770, 952, 3664, 703, 71511, 882, 54821, 612, 1503, 602, 7341,395, 684154, 589, 96934,960,13670,179, 52423, 091, 27421, 881, 03223,086,14038,472,10562,183, 832161, 853, 36681, 990, 61536,189, 5047, 779,43552, 658, 8692, 227,97332,847,477221, 56310, 301,266135,299,156594, 6C6519, 847, 24318, 215, 5164, 869,165109, 802, 6815, 697, 7918, 628,919219,435, 588Number6474060375222176388159766190481131128797725356324113546252921234947851,57699254483350814Gross estate$13,143, 3721, 000,1387, 516, 292127,578,90315,528,45665, 775, 4193, 827, 61010, 596, 73817,156,0283, 332, 690736, 623134, 816, 52830. 548, 38753, 757, 28818, 602, 63719, 543, 85721, 482, 71437, 034, 63058, 383,167147, 529, 34974, 195, 60432, 672, 3456,187, 23847, 877,1611,908, 31427, 033,124221, 5638, 503, 037127, 773, 285408,174485, 459,92416,359, 5343, 562, 02099, 809, 5894, 764,0557, 314,995200, 064, 407Deductions$5, 421,121657, 4722, 902, 36049,981, 4696, 229, 73021, 325,0221, 731, 9475, 057, 3537, 589, 6891,067, 882571, 75063, 623, 28913, 543, 54232,174, 3679, 985, 0969, 780, 6947, 994, 2428, 505, 50120, 061, 63354, 431, 21922, 884, 73912, 452, 4853,109, 23521, 588, 898825, 09015,155,965156,1214,306,07354,071,024357, 616175, 540, 8268, 231, 2951, 793, 75340, 535,1362, 682, 7403, 745, 52277, 284, 810Net taxableestate$7, 722, 251342, 6664, 613, 93277, 597, 4349, 298, 72644, 450, 3972,095, 6635, 539, 3859, 566, 3392, 264, 808164, 87371, 193, 23917,004, 84521,582,9218, 617, 5419, 763,16313, 488, 47228, 529,12938, 321, 53493,098,13051,310,86520, 219, 8603, 078,00326, 288, 2631, 083,22411,877,15965. 4424,196,96473, 702, 26150, 558309, 919, 0988,128, 2391, 768, 26759, 274, 4532,081,3153, 569, 473122,779,597Tax|| Number" "" j ~ ~$236,996 !4,444 |122, 192 i3,402,982 1464,309 I2,839,077 !50,256 1142,109 i240, 048 |56,017 i1,646 !2,119,063 !702,202 '<364,371 i267,869 !219,864871,708 \3, 573, 015 !1, 552, 800 14,973,690 |3,658,532 '1, 125, 641 |66, 159 i780,681 i36,811 !222,885 I95,6305,052,47050520,278,242167, 88538,4942,545,81334,90259,5905,322,027Estate not subject to tax!;I!!]!!1iGross estateDeductions"•"1291221433679165061025368253723622235117354471070799$753,958572, 7862,092, 31215, 329, 3282, 307,0215,176,947876,1051, 285, 8104, 456,122270,044659, 06119, 773, 4414,411,74916, 422, 2364, 488,6372, 337, 1751, 603, 4261, 437, 4753, 800, 66514,324,0177,795,0113, 517, 1591, 592,1974, 781, 708319, 6595, 814, 353$926, 344789,0322, 879,19521,198,4142, 837, 3756, 394, 784958, 5721,541,9125, 799,907486, 3101, 034, 28323, 945,1355. 782,94220, 442, 0575, 547, 8642, 956, 7831, 906, 8531, 839,1424, 697,14623,520,21410, 628, 7834, 461, 6322, 224, 9265, 894, 897498, 6347, 350, 49726952340241613612141*311,798,2297,525,871186,43234, 387,3191,855,9821, 307,1459,993,092933, 7361,313,92419,371,1812,094,92910,011,510274, 42742, 780,1092,400,0141,801,38912,169,1501,074,2601. 600, 36425, 634. 980nTABLE G.—Returns of resident decedents, distributed by States andTerritories—ContinuedfcO[Returns filed from Jan. 1,1924, to Dec. 31,1924]States and TerritoriesRhode Island .South CarolinaSouth DakotaTennesseeTexasUtahVermont.VirginiaWashingtonWest Virginia. .WisconsinWyomingTotalTotalnumberofreturnsEstate subject to taxAggregategross estateNumberGross estate111927911431615832409410622722,169, 74711,193,8977,417, 39316, 849,41244,985,9261,410,1276,688, 84726,451, 77911, 508, 87020,499,32742,107,3042, 089, 66781515585220838135578517120,192,1708, 294, 6455, 922, 34914, 860,08938,040,7181, 031, 4954, 592, 69120,417, 5639, 667, 50118, 516, 46236,440,0371, 942, 928.12,4032,350, 248, 8041,3382, 111, 923, 843Deductions8,078, 7153,964,7213, 765, 2638, 082, 72218,628, 574530,4972,357, 24810, 454,3034,516,0426, 835,91014, 730,7721,020,338850,321, 811Estate not subject to taxNet taxableestate12,113,4554,329,9242,157,0866, 777,36719,412,144500,9982, 235,4439,963, 2605,151,45911, 680, 55221, 709,265922,5901,261, 602,032Tax451,311110,79435, 249128,019628,1748,92943,411215, 524126,113470,1281,962, 28828,53065,900,050Number Gross estate Deductions304124299674510537215621,977, 5772, 899, 2521,495,0441,989,3236, 945, 208378,6322, 096,1566,034, 2161,841,3691,982, 8655,667, 267146, 7392, 803,1003,990,4501,864,8042,448,1969,459, 340479, 5292,733, 2058,115,0672,622,9752,450,0536, 435, 758174, 5553,065238, 324,961309, 961, 7973WHM§oo53STATISTICS OF INCOMEThe number of returns filed for the period from September 9, 1916,to December 31, 1924, is as follows:Gross estateSept. 9, 1916-Jan. 15, 1922.Jan. 15-Dec. 31, 1922Jan. 1-Dec. 31, 1923Jan. 1-Dec. 31, 1924TotalResidentdecedents$8, 893, 238,7802, 937,409,1392, 522,942,1452, 367,737,606$8, 785,641,8892,879,372,1682, 494,978, 4712, 350, 248, 804Residentdecedents$107,596,89158,036,97127,963,67417, 488,802TaxNet taxable estateTotalNonresidentdecedentsNonresidentdecedentsTotalResidentdecedentsNonresident decedentsSept. 9, 1916-Jan. 15, I1922$5,509,522,243 '$5,407,673,531 $101,848,712 $356, 516, 251 $351,138, 323 $5,377,928J a n . 15-Dec. 31,192252,066,119 118, 776, 541 115,838,953 2,937, 5881, 672,847,157 1, $20,781, 03826,354,446Jan. 1-Dec. 31, 192368,784, 3841,373, 446, 054 1, 347,091,60868, 090, 266 694,1181,261,602,03216,650, 045J a n . 1-Dec. 31, 192466, 206, 5941, 278, 252, 07765,900, 050306, 544FEDERAL GIFT TAXFor 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 exemption 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 RETURNSThe aggregate number of returns filed, the net amount of taxablegifts and the total gift tax reported for 1924 were:Number of gift tax returns filedNet amount of taxable giftsTotal gift tax1, 528$170, 181, 6777, 242, 136Tables A and B show the gift tax returns filed by resident donorsand by nonresident donors, respectively, distributed by size of thetotal net taxable gifts reported on the returns.54STATISTICS OF INCOMEFederal gift tax returns of resident donors for the calendar year 1924N e t amount of taxable giftsUnder $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 _NumberofreturnsGrossamountNet amountTax6562911471381024011613$54, 726,25740,875, 29831,418, 00048, 795, 22749,199, 90368,873, 48510, 083, 7808, 440, 8241, 699, 8357, 839, 5184, 343, 9944, 293, 994770, 3781,396117326,296,12118, 288, 815168, 320, 4027, 179,73S1, 513344, 584, 936168, 320, 4027, 179, 738$15,172,14021, 008, 63418,180,65727, 091,46433, 896, 59122,189, 5609, 256, 7708,070, 5191, 649, 8357, 510, 238$169, 642276, 239320, 118671, 4221,217,8561,142.63462G, 750'766, 579177, 9701,040, 150Federal gift tax of nonresident donors for the calendar year 1924Net amount of taxable giftsUnder $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 $5,000,000TotalNumberofi returnsGross 'amountNet amountTax$264, 335813,634209, 595206,854377,135635,118$114,216354, 907209, 595206,854340, 585635,118$1, 1414, 59^3, 2885, 27412,43535, 861!, 506, 6711,861,27562,39STables 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.BASIC TABLES5556STATISTICS OF INCOMETABLE 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]Net incomeReturnsStates and TerritoriesNumberAlabamaAlaska 1ArizonaArkansasCaliforniaColorado.-ConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndiana.....Iowa_KansasKentuckyLouisianaMaine..Maryland.Massachusetts_..MichiganMinnesotaMississippiMissouriMontanaNebraska.-_NevadaNew HampshireNew JerseyNew Mexico.New York...North Carolina_North Dakota__Ohio-..Oklahoma__OregonPennsylvaniaRhode Island...South CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyomingTotal .i Alaska included in State of Washington.Per centAmountPrior yearloss deduction fromnet incomefor netPer centtaxableincome51,0490.66$159,064,3900.64$139, 56622,89935, 788517,10972,366149, 82019, 20275, 79649, 59171,34112,42125,012676,489178,831135,86486,29179, 09167,44048,435127,770415,100350,072131, 36027,851192, 28242, 80970, 54510,46736, 876293, 50312, 2021,221,65468,19118,054463, 01770,18969,123740,47866,96528,22521, 92869,081200,68330, 24221, 75277,451136,05789, 263194,05023,246.30.466.72.941.95.25.98.64.93.16.328.792.321.761.121.03.88.631, 665.394.551.74.362.50.56.92.14.483.81.1615.87.89.236.01.91.909.62.87.37.28.902.61.39.281.011.771.162.52.3059, 526,474109, 793, 6341,697, 902,803200,572,724473,804, 71957,186,685284,622,234156, 500, 260222, 888,34442,829,25058,393,3332,272,960,122510, 507,072303,242,331215,346, 538214,415,879213,802,450142,964, 209401, 259, 5841,413,015,9941,041,933,086372,376, 78283,494,009605,275, 52099, 255,947195,152, 56225,711,611104,852,1221,050,741,17732,667,6104,565, 314,898206, 638,61842,973,9961,457,696, 567221, 293,177189,854,0132,478, 751,471214, 749, 60287,031,35550,170,861226,033,948613,494,90079,943,30664,800,009242, 586,945351,985,059260, 343, 202547,039,92857,376,054.24.446.84.811.91.231.15.63.90.17.249.152.051.46.8.7.35.20.912.47.32.26.981.421.052.20.23344,469211, 2332, 776,406153,109841, 76116, 89$14, 597282,4501,498,173137,4931,916,9671,664,667132,991490,124290,983116,456207,802193, 507215,9641,115,941879,874276,972284,947621,935346,968393, 5997,565109,908910,00836,8426, 644, 531426,02015, 5751, 577,814684, 884378, 7462, 745, 31583,754273,898134, 771441,0462,910, 53337,56357, 956331,208550,276199, 21159,39083,4857,698,321100.0024,840,137, 364100.0034,266,149.581.615.694.191.50.342.44.40.78.10.424.23.1318.39.83.175.87.89.7657STATISTICS OF INCOMETABLE 1.—Personal returns—Distribution of income, by States, for the UnitedStates; showing the number of returns, net income, tax, and relative percentages—ContinuedExemption from normal taxStates and TerritoriesAlabamaAlaska iArizonaArkansasCaliforniaColorado...ConnecticutDelawareDistrict of Columbia.FloridaGeorgiaHawaiiIdahoIllinois..IndianaIowa___KansasKentucky__.LouisianaMaine...MarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew York_North Carolina...North DakotaOhioOklahoma..OregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtah_VermontVirginia_.WashingtonWest VirginiaWisconsinWyomingTotalPersonalexemption$128,276, 906$11,338,984$232,377$2,616,815$23,606,72952, 746, 37888,074, 2601,123,493,884169,157,651318,881,99143,337,911158,623, 217117,566,375178,626,17431,453,11259, 215, 7941,465,350,074416, 934,680312,020, 302208, 230, 994159,777,483155,447,305107, 906,634257,044, 767865,143, 777795, 815,874277, 895, 56565, 910, 444435, 876, 87299, 874,331165, 398, 83021, 865,34882,094, 633661,307,71329,028,9462, 674, 530,179173,951, 02843,902,3551, 062, 474, 438173, 067, 379152, 853, 8861, 729, 622, 058138,319,97368, 738,42351,351,174169, 692, 723470,143, 03376,800, 53549, 049, 778185,181, 673302, 673,921216, 825, 787438, 697,03654,407,0814,128, 3768,048, 633160, 517,19621,813, 243105,652,03712,858, 92930, 705, 28318, 664, 70123, 242,1329,069,0722,005, 370254,805, 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, 54714, 537,751130,915,3371, 995, 373726, 644,14030, 083, 7171,988, 321194, 734,13519, 094, 03311, 055, 802332, 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, 86968,096133,4371,622, 264353,2961,236,42997, 364557.150353, 530203, 83641, 88914,7013,957, 543775, 907226,000205,925670,483364, 321212, 331710,1062, 501,1951,129, 255628, 00372, 6461, 667, 46663, 50374, 07233,002129, 2921, 393, 23214,37011,395, 884244, 29518, 3232, 726, 404373, 062398.1515,374, 728282,26680,38936, 828371, 209543, 61438,341113,432616, 564255, 789943,979367,17617, 640120, 837886, 78424,802,8153,420,0167, 517, 26314,8931, 502, 7382,821, 333933,140705,62110,065,71918,145,979160,681,07233, 541,98366,476,8119,056,06521,108,75722,932,15433, 600, 5287,969,94914,692,410202, 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, 694384, 639, 56541, 584,80110, 239, 581179, 758, 62631, 822,93126,332, 395296, 512, 56021,396,84213, 669, 61811, 570,42631,981,37081, 242, 38517,396,7798,374, 88734, 047,18451, 627,44942,163,91195, 220,40411,024,98517, 284, 660, 685 3,126, 503, 48243, 941,095i Alaska included in State of Washington.DividendsExemptionInterest on Capital net from normalGovernmentgain fromtax in excessobligations sale of assetsof net innot wholly held for morecomeexempt fromthan twotaxyears41, 222, 7563, 044, 8881,977,062179, 5611,431,1901, 301, 2971,841, 0192, 833,05712, 090,17813, 209,4232, 392,053654, 4703, 905, 5921,050, 89935, 827292, 20814, 857, 68877, 54887, 058, 5521, 223,0868, 778, 7202, 420, 7881, 601,99338, 069,1451,084, 7233, 632, 538886, 9333,193,843230, 4191, 227, 514960, 835167, 5772, 663,2704,454, 861305, 393, 768 2, 862,007,31458STATISTICS OF INCOMETABLE 1.—Personal returns—Distribution of income, by States, for the UnitedStates; showing the number of returns, net income, tax, and relative percentage—ContinuedNet incomesubject tonormal taxStates and TerritoriesAlabamal.-_Alaska *ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevada_New HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming__Total1$40, 066,471$1, 632,947434, 8801, 200, 29922, 276, 7281, 640, 6194, 330, 815502, 7864, 686, 0141, 700,3462,149, 860460, 474376, 80928, 884, 6164, 452, 7472, 690, 5661, 491,3821, 965,2612, 517,9001, 258, 5325, 426,33317,985, 6179, 736, 5133,420, 381919, 8006, 291, 974561, 4061, 738,956204,921870, 28713, 523,114250, 78965, 068,1211, 762, 878245, 83414, 750, 9382, 476, 4941, 870,880666, 708, 275 27, 549, 72057, 244, 548 2, 326, 763783,38619, 674, 427286,3748,116, 24963,036,1072, 506,3706,741,049172, 637,480492, 59912,985, 57812, 997, 295520,31960, 089, 252 2,266,18776, 250,1832, 671, 66747, 789, 661 1, 895,370150,742, 5345,408,42111,317,964398, 25612,184,037 I30,585,286 |545,371,31039, 217,392106,152, 0499, 916, 757114,328,00639, 744, 02551, 985, 4179,392,0129,932,911708, 713, 207114,284,38274,136, 66739, 887, 45547,892,32463,148, 805• 32,106,727129, 068, 608437, 329, 669233, 627, 27086, 589,39522,792, 282155, 355, 08015,881,12947,795,3476, 250, 74022, 458,969326,371,0857, 422, 2251, 443, 681,17742, 295, 2737, 289, 003367,163, 68257, 475,96249, 897, 8306,907,379,499Alaska included in State of Washington.NormaltaxSurtax$955, 566154,808759,17115, 274, 5141, 299,8206,147, 368897, 9143, 252, 6611, 725, 7641, 524,893790, 64849,38730, 065, 3623,138, 7571,245,741608,1251, 616, 6791, 785,5021, 351, 5305, 830,86523,365,96617,127,1243, 432, 289701,9016, 412, 952160, 000693,94931,945735, 49215,611,80478,263119,026,5502, 890, 09030,45417,470, 4071,171,298865,77142, 070,1524, 227, 080421,31063,9381, 691, 6453, 625,878209, 362695, 6471,307,6101, 238,3811, 718, 3403,186,397122, 513Tax oncapital netgain 12lAper centTotal taxPer cent$252, 462$2,840,9750.4313,41290, 9462, 407, 538327, 293721, 0011,393144,375267, 84591, 40668,154603,1002, 050, 41639,958, 7803, 267, 73211,199,1841, 402, 0938, 083, 0503, 693,9553, 766,1591, 319, 276426,19662, 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, 218721, 4062, 534, 257241,2911, 643,15030, 552,642337,354192,311,5654, 767, 257276, 28833, 061,8773, 909,9262,891,80473, 266, 6306, 658,0891, 555,315350,3124, 283, 80510, 678,022725,9081, 332, 8223, 669,2943,925,8013, 875, 864.09.316.02.491.66.211.22.56.57.20.069.481.19.62.32.56.67.423. 930,151291, 264190,16319, 450142, 020135,052175, 634283, 2391,176, 4101,187, 380230, 85763, 738380, 2921.749, 019,076520,7696.414,23L07.251.97.11.38.04.254.60.0528.98.72.044.98.59.4411.041.01.23.05.651.61.11.20.55.60.581.36.08285, 605,298 348, 859, 583 29,186, 624 663, 651, 505100.00101,3524,42537,3711, 417, 7248,3028, 216, 894114, 289840, 532262,134155,1533, 646, 758104, 246350,61985, 790311,09523,947116,85695, 49715, 753262,154424,25859STATISTICS OF INCOMETABLE 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]Income classExemptions fromPriorj year loss[deduction!Number |net |of re- ! Net income j fromincomePersonalturns ifor net exemptionsDividendstaxableincome342,0241 $238,306,097! $325,126iUnder $1,000 i14,206,92226,4781Under $1,000951,015925,930! 1,432,301,658$1,000 to $2,000 i22,567, 589,3941 2,251,126, 959$1,000 to $2,000.750,815! 4,226, 249,091 1,174,186!2,000 to $3,000 i45,8971720,155 [ 1,842,883, 354$2,000 to $3,000.336, 205 l,119,444,035| 1, 830, 735$3,000 to $4,000 i97,990|789,257 2,692,232,34l|$3,000 to $4,000304,866,081 2,733, 880169,290$4,000 to $5,000 1149, 680'522,8761 2,344, 600,494$4,000 to $5,00021, 586,983! 480,874)3,936$5,000 to $6,000 i755,014, 549165.318;137,311$5,000 to $6,000641,142,431!722, 617!99, 542$6,000 to $7,000517, 274,863,1 801,363i69, 230$7,000 to $8,000415, 559, 761650,920!48,885$8,000 t o $9,000_.367,412,942790,244!38,726$9,000 to $10,000303,694,112747, 947!28,971$10,000 to $11,000275, 879,982719, 729i23,993$11,000 to $12,000243,335, 513626,068119,492$12,000 t o $13,000218,293,060623, 601116,183$13,000 to $14,000200,900,025J788,328 i13,867$14,000 t o $15,000773, 751,845 2,888,052;44,948$15,000 to $20,000542, 507,052 2, 207,448!24,347$20,000 t o $25,000407, 615,063 1,778,965114,919$25,000 t o $30,000565,631,990 2, 276; 664!16,441$30,000 to $40,000j377,433,4151 1, 528, 540)l8,472$40,000 to $50,000269,934,757! 1,028,140,4,945$50,000 to $60,000199,791, 79013,090$60,000 to $70,000i147,977,609 j 671, 681 j596,828|1,981$70,000 t o $80,000121,361, 730361,4581, 435$80,000 to $90,00094,832,351!1,001$90,000 to $100,000..__280,656,213! 226, 765!1,2,339$100,000 to $150,000...127,882,393! 665,120!837, 892!750$150,000 to $200,000..-!77,299,661348!$200,000 to $250,000..-i55, 401,9581 532,04512,9072031$250,000 t o $300,000.. .75,471,811609,193!$300,000 to $400,000.-121649,097,383!$400,000 to $500,000..-!11162, 515, 897! 1, 819,528786,838$500,000 to $750,000..-!10332, 591,312$750,000 to $1,000,000-13846,811,543$1,000,000 to $1,500,00013919,968, 575!$1,500,000 to $2,000,000!1228,172,015}$2,000,000 to $3,000,000:12i20,480,046$3,000,000 to $4,000,0006$4,000,000 to $5,000,000;1(2)i$5,000,000 and over...,42Classes grouped!.36, 639, 702J.Total$564, 914,206671,0652,415,027,1351, 591,462, 9995,339,160,0891,244,819,6041,198,254,8941,925,601,997238, 516,9131,390, 683,9758,135,131317,392,511224,526,282155,650, 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)4,000norma ltaxInterest Capitaon Gov- net gainernmentfromobligasale oftions notassetswholly held forexempt more thanfrom tax two years$917,3253,220,295143,80563,331,500 1, 545, 64724,853,183575,82098,188, 655 1,808,19348,697,049726, 282105, 364,866 [ 2,346,037]80,175,407! 1 484,06l!120,857,029| 1,429,894114, 948, 672, 2, 268,90319,160, 753! 306,81946, 702, 690800,418.77, 620,922 1,164, 05670,276, 260 1,008,150).67,199,676! 1,018, 77465,089, 007; 1,035, 78360,806,8731744, 38557,851,409'748, 76554, 537, 740;734, 98752,062, 250! 704,40749,703,8851714,809213,488,153' 2, 715,212173,603,801, 2,407,437141,090,392 1,962, 679219,865,142 2, 883, 614 $9, 541,967159, 988,152! 2, 315,018 12,964,404121,345,857; 1,265,093 15,470,98193,286,795 1, 275, 218 14,037, 66376,197,187) 847,359)847359 111,124,3581124358,60,161,44111,587,072737,728 9,433,92447, 560,51535,180, 605153, 793, 991 1,619,069276,425 19, 221,47372, 527, 554723,431 16,517,50941,332,983341,771 14,480, 40931,560,850(357, 728 18,531,85443,663,455!391, 561 15,727,30028, 528, 742|452,34234,152, 756! 417, 714 20, 510, 76024,088,483 i 141,068 8, 571,989712,01417,416,503175,097 26,9397,960, 860147,256 12,952,15,859,35315,768,424130,374 12, 738,1558, 513, 05270,9802()(2)(2)()()()159, 60]. 4,229,03935, 728,185._ 7,698,321 24,840,137,364 34,266,149.17,284, 660, 685 3,126, 503,482 43,941,095 305,393,7681Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayers.54441—25t5260STATISTICS OF INCOMETABLE 2.—Personal returns—Distribution, by income classes, for the United States;showing the number of returns, net income, personal exemption, dividends, taxpaid, and percentages—ContinuedIncome classU n d e r $1,000 1U n d e r $1,000..$1,000 t o $2,000 i$1,000 t o $2,000.$2,000 t o $3,000 1__»-„$2,000 t o $3,000$3,000 t o $4,000 ! ._ .$3,000 to $4,000$4,000 t o $5,000 »$4,000 t o $5,000$5,000 t o $6,000 ».$5,000 to $6,000-._$6,000 t o $7,000$7,000 t o $8,000$8,000 to $9,000$9,000 to $10,000-...$10,000 to $11,000$11,000 to $12,000$12,000 to $13,000$13,000 to $14,000$14,000 to $15,000_$15,000 to $20,000$20,000 t o $25,000$25,000 t o $30,000$30,000 t o $40,000$40,000 to $50,000$50,000 t o $60,000$60,000 t o $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $ 1 0 0 , 0 0 0 . . . .$100,000 to $150,000..$150,000 to $200,000$200,000 to $250,000$250,000 t o $300,000$300,000 to $400,000$400,000 to $500,000—$500,000 to $750,000$750,000 t o $1,000,000$1,000,000 to $1,500,000_$1,500,000 to $2,000,000...$2,000,000 t o $3,000,000..$3,000,000 t o $4,000,000.._$4,000,000 t o $5,000,000$5,000,000 a n d over2Classes groupedTotal . . .12NormaltaxSurtaxTax oncapital netgain 12Hper centAverageamount oftax perreturnAveragerate oftax$316,602$316,602$11.962.2318,190,03818,190,03811.44.8116,570,88116, 570,88123.01.9020,804,45420,804,45426.36.7725,165,34025,165,34048.131.0711,983,85211, 599,31011,331,49310,362, 84410,202, 5799,096,1398,939,2518,317, 8107,889, 5377,656,03533,400,473~" "~ . 28,566,46625,605,118$980, 550 42,877,4421,304,400 35,118,1901, 592,951 29,322,4841,396,033 24, 686,5511, 069,474 20,345,1951,122, 286 18,548,603913, 568 15, 975, 7643,400,099 55, 719,3901,837,762 29,707,6381, 569, 622 18, 795, 7421,342, 623 13, 600,8231,752, 851 19,401,6061,458,617 12,266,9461,929, 298 16,082,5049,415,930807,1449,734,5532,509,6943,560,0481,121,0756,021,1591,487,9024,031,1431,194,20287.28116. 53163. 68211. 98263.45313. 97372. 57426. 73487. 52552.10743.091,173.301,716.282,607.964,145. 215,929. 727,989.1810,270.1612,925.8615, 959. 8023,821.8939,610.1854,010. 7566,999.1289,822. 25110,513. 03156,140. 82247, 787. 63249,603.92296,670. 66501,763. 25671, 857.161.591.812.192.492.783.003.243.423.613.814.325.276.287.589.3010.8612.3613.7515.2816.8519.8523.2324.3224.5525.7124.9825.7228.8920.7917.8221.3719.6812,441, 5722,488,314.4033.9629,186, 624 663, 651, 50586.212.6711,983,85211, 240,63510,560,0279,449, 6259,185,3518,015,9047, 675, 5656,936,1986,378,0426,003, 55523,814,85417,154,92213,090. 54817, 218, 89710, 843,4137,312, 7815,128,2533,471,0202,921, 6662,219,3376,046,0732,483, 8891,449,134798,8731,039,579577,911662,948361,198344, 52931,540143, 21614, 648$358,675771,466913,2191,017,2281,080,2351,263,6861,381,6121,511,4951, 652,4809, 585, 61911,411,544 ~12,514, 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, 29312,045,099285, 605,298 348. 859. 583396,473Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayers.Total tax61STATISTICS OF INCOMETABLE|3.—Personal returns—Simple and cumulative distribution by income classes[Income returned for the calendar year ended December 31, 1923]ReturnsSimple distributionIncome classU n d e r $1,000$1,000 to $2,000$2,000 to $3,000$3,000 to $4,000.$4,000 to $ 5 , 0 0 0 . . .$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 a n d overClasses grouped lTotal._..__.__.ijj!Numberin eachclassPer centof total368, 5022, 515, 3242,470, 9701,125, 462592,166141, 24799, 54269, 23048,88538. 72628,97123, 99319, 49216,18313, 86744, 94824, 34714,919 '16,4418,4724,9453,0901,9811,4351,0012,339750348203216111103383912126144.7932.6732.0914.627.691.841.29.899.635.503.377.313.254.211.181.584.316.194.215.110.064.041.026.019.013.031.0098.0045.0026.0028.0015.0013.0005. 00051.00017. 00017. 00008. 00001. 00006Cumulative distributionOver theclassbelowUnderthe classabove7,7,4,2,1,368, 5021002,883, 82695.2162.545, 354, 79630.456,480, 25815.837, 072, 4248.147, 213, 6716.307, 313, 2135.017, 382, 4434.1117,431, 3283.4767,470, 0542. 9737, 499, 0252.5967, 523, 0182.2837, 542, 510 I2.0297,558,693 "1.8187, 572, 5601.6377,617, 5081.0537, 641, 855.7377, 656, 774.5437, 673, 215.3287, 681, 687.2187, 686, 632.1547, 689, 722.1137, 691, 703.0877, 693,138.0687, 694,139.0557, 696, 478.0247, 697, 228. 01427,697, 576.00977.697, 779.00717, 697, 995.00437, 698,106.00287, 698, 209.00157, 698, 247.00107, 698, 286.000497, 698, 298.000327,698,310. 000157, 698, 316.000077, 698, 317. 000067.698, 321698,321329,819814,495343, 525218, 063625,897484,650385,108315,878266,993228, 267199, 296175, 303155,811139,628125, 76180,81356, 46641, 54725,10616, 63411,6896,6185,1834,1821,8431,093745542326215112743523117,698,321 jlOOClasses grouped to conceal net income and identity of taxpayers.Cumulative percentagesOver theUnderclassi the classbelow I above4.7937.4669.5584.1791.8693.7094.9995.88996. 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.G2STATISTICS OF INCOMETABLE 3.—Personal returns—Simpleand cumulative distribution by incomeclasses—ContinuedNet incomeSimple distributionIncome class. Amount ineach classUnder $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 LTotal1$252, 513, 0193, 683,428, 6176, 069,132, 4456, 811,676, 3762,649, 466, 575776, 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, 351280,656, 213127,882, 39377, 299, 66155, 401, 95875, 471, 81149, 097, 38362, 515,89732, 591, 31246, 811, 54319,968, 57528,172, 01520, 480, 0460)0)36, 639, 70224,840,137, 364Per centCumulative distributionOver theclass below$252,513, 0191.02 $24, 840,137, 36414.83 24, 587, 624, 345 3, 935, 941, 63624.43 20, 904,195, 728 10, 005, 074, 08115.35 14, 835, 063, 283 13,816, 750, 45710.67 11, 023,386,907 16,466, 217,0323.13 8, 373, 920, 332 17, 242,818, 5647, 597, 318,800 17,883, 960, 9952.582.08 6,956,176, 369 18, 401, 235, 858L67 6,438,901, 506 18, 816, 795, 6196, 023, 341, 745 19,184, 208, 5611.485, 655, 928,803 19, 487, 902, 6731.225, 352, 234, 691 19, 763, 782, 6551.115, 076, 354, 709 20, 007,118,168.98.88 4,833, 019,196 20, 225,411, 228.81 4, 614, 726,136 20,426,311,2533.12 4, 413,826, 111 21, 200, 063, 0982.18 3, 640, 074, 266 21, 742, 570,1503,097, 567, 214 22,150,185, 2131.642032.28 2, 689, 952,151 22,715,817,2,124, 320,161 23, 093, 250, 6181.5223,363,185,3751,746,886,7461.091,476, 951,989 23,562,977,165.8023,710,954,7741,277,160,199.601,129,182, 590 23, 832, 316, 504.4923, 927,148, 8551,007,820,860.38912,988, 509 24, 207,805, 0681.13632, 332, 296 24, 335,687, 461.51504, 449, 903 24,412,987,122.31427, 150, 242 24, 468, 389, 080.22371, 748, 284 24, 543,860,891.30296, 276, 473 24, 592,958, 274.19247,179, 090 24, 655, 474,171.25184, 663,193 24, 688, 065,483.13152, 071,881 24, 734,877, 026.19105, 260, 338 24, 754,845, 601.0885, 291, 763 24, 783, 017,616.1157,119, 748 24,803, 497, 662.090)0)0)0)(024,840,137,36236,639,7020).15100Classes grouped to conceal net income and identity of taxpayers.Under theclass aboveCumulative percentagesOverUnderthe class the classbelowabove10098.9884.1559.7244. 3733.7030.5727.9925.9124.2422.7621.5420.4319.4518.5717.7614.6412.4610.828.547.025.935.134.534.043.662.532.021.711.491.191.00.75.62.43.35.240)0).151.0215.8540.2855.6366.3069.4372.0174.0975.7677.2478.4679.5780.5581.4382.2485.3687.5489.1891.4692.9894.0794. 8795. 4795.9696. 3497.4797.9898. 2998. 5198.8199.0099.2599.3899.5799. 6599.7699.850 1)C)10063STATISTICS OF INCOMETABLE 3.—Personal returns—Simple and cumulative distribution by incomeclasses—ContinuedTaxSimple distributionIncome classAmount ineach classU n d e r $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 iTotal.._$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, 031,1430)1C)12,441, 572| 663,651,505Cumulative distributionOver theclass belowUnderUnder the i Overclass the classclass above !! theabovebelow0.052.742.503.133.791.811.751.711.561.541.371.351.251.191.155.034.303.866.465.294.423.723.072.792.418.404.482.832.052.921.852.421.421.47.54.91.60$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$316,602 J 10018,506,640 i 99.9535, 077, 52197.2155,881,97594.7181,047, 31591. 5893, 031,16787.79104, 630,47785.98115,961,97084.23126, 324, 81482. 52136, 527, 39380.96145, 623, 53279.42154, 562, 78378. 05162,880, 59376.70170, 770,13075.45178,426,16574.26211,826,63873. 11240, 393,10468.08265,998, 22263. 78308,875, 66459.92343,993,85453.46373,316, 33848.1743.7540.03418,348, 08436.96436,896, 68734.17452,872, 45131.76508, 591,84123.36538,299,47918.88557, 095, 22116.05570,696,04414.00590,097,65011.08602, 364, 5969.23618,447,1006.81627,863, 0305.39637, 597, 5833.92641,157,6313.38647,178, 7902.47651, 209,9331.8712,441, 572Per cent0)0)0)100i Classes grouped to conceal net income and identity of taxpayers.Cumulative percentages0)663, 651, 5050)0)1.870.052.795.298.4212.2114.0215.7717.4819.0420.5821.9523.3024.5525.7426.8931.9236.2240.0846.5451.8356.2559.9763.0465.8368.2476.6481.1283.9586.0088.9290.7793.1994.6196.0896.6297.5398.130)0)10064STATISTICS OF INCOMETABLE 4.—Personal returns—Sex and family relationship—Distribution by States,for the United States[Income returned for the calendar year ended Dec. 31, 1923]Joint returns of husbands and wives, withor without dependent children, including husbands whose wives, though living with them, filed separate returnsNumberof returnsAlabamaAlaska iArizona_ArkansasCaliforniaColorado_Connecticut..DelawareDistrict of Columbia.Florida_.GeorgiaHawaii..IdahoIllinois...IndianaIowaKansasKentuckyLouisianaMaine...MarylandM assachusettsMichiganMinnesotaMississippi_MissouriMontanaNebraskaNevadaNew HampshireNew Jersey.New MexicoNew YorkNorth CarolinaNorth DakotaOhio...OklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennessee32,90713,54725,277296, 61946,30077,65810, 95640,65432,07447,08615, 399392,813110,11282,25857,50053,59836,18327,18073,141210,016215,00249, 27617, 708117,21126,42344,1785,35121,105176, 0557,243682,11745, 69412,220283,54048, 29940, 279442,65637,02217, 73313,38645, 755116,81320,05412,34046, 63076,16854,833126,31814,953TexasUtah..VermontVirginiaWashingtonWest VirginiaWisconsinWyomingTotal-„_4,505,729Net income$116,844, 576Men—Heads of familiesNumberof returns$1,918,661152, 79237,482, 26683.525,9681,423,0231,143, 705, 702 25,399,849146,126, 5562,183, 5736, 705,331293,613, 828921,08038,246, 505190, 694,2395,051,943114,913,1512, 627, 284166,140,3802,741,94929,651,036787, 28838,084,710112,0171,558,777,70841,149,941372, 739,1545,612, 520257,116,3982, 617,457163,348,9491,390,120153,171,3562, 551, 243102,388,308519,43596,261,0801,658,218266,983,4487, 529,389875,930, 75727, 040,490756,970,11620,146, 111206, 741, 5044,583,49061,115,9421,250, 825425,190,2968,471,96571, 575,471424,029143, 750, 5221, 814, 89814, 957, (54288, 22371,532, 5411,031,712736, 675, 694 20, 525,69120, 083, 68988,961 i2,947,429,089 118,167,876 i153,881,8973,385,18732,901,159177,9461,021,092,76921,643,728170, 571,7492, 894,756130,876,0651, 788,3911,699,357,07047,403,079137,421,4074,230,19463, 245, 7281,109,18736, 596,618225,894167, 785, 5763, 034,771336,096,8841, 745,36461,090,028520,26443,030,412595,292171, 526,9332,566,279208, 239,444948,211188, 705,1302,559,483396,670,0036,418, 50442,125,891324,40016, 762,983,344i Alaska included in the State of Washington.Taxjj|j418,258,3142,901Net incomeTax$8,127,200$124,6583,47671590631,82110, 9848,9773,4984,8103,6972,8046,22324,33713,88018,5941,61110,3011,5703,5684181,68315,17760067,1193,32647827,3682,7572,97247,8144,1981,4408573,9188,6191,1821,1053,7995,0754,5148,9858572, 069, 6755,022,07868,496,4179, 723, 55121,843, 8143,145,24411,301,1547,365,89610,335,3121,872, 7331, 898,06199,349,04126,864, 02119,921,9428,414,97413,358,33010, 502, 5706,778,09419,865,99071,838, 60639,466,67540,454,9574, 624, 20828,807, 7943, 564,1659,057,174981,9334,476,09849,424,1091,434,228223,423,4609, 582,7711,137,41973,326,9997,543,7557,302,417140,003,96410,712,2984,874,1641,9ol,81511,586,01523,064,3152,820,5032,966,99510, 993,43312, 717,19912,436,62922,827,8422,074,04210,82972,5181,228,02793,076413,80852,650218, 50492, 697158,86617,91111,0222,020,911251,734137,37764, 763171,443182,07592,374465,6801, 846,280913,957186,17872,325396, 66639,17190,5546,61747,871952,3946,1466,392, 599150,7206,3441,100, 53685,11566,4593,902,596134,334116,2637,624178,256225,81921,25776,398128, 236123,311210.887277,46315,659413, 6821,191,732,07923,658,9581,95422,359 !4,087 I8,164 !1,1833,48065STATISTICS OF INCOMETABLE 4.—Personal returns—Sex and family relationship—Distribution by States,for the United States—Continued.Women—Heads of familiesStatesAlabamaAlaska l_Arizona._Arkansas._CaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFlorida._GeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichigan_Minnesota_MississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregon_._PennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennessee_TexasUtah...VermontVirginiaWashingtonWest VirginiaWisconsinWyoming_Numberof returns Net income_._._,Total$2, 372, 28037042612, 3971,3422,5143832,5751, 2231,65029528710,4452,7782,0961,0881,7541,3141,0872,59110,4894,4018,6105023,7705851, 064987046,06713631,4781,5511077,7401,0681,15313, 6491,5895702921,3775,4173304492,0121,2251,0882,448199157,669842,0341, 222,16234,684,491 I3, 367, 8148,100, 251949,6477, 225, 6743, 286, 5374, 272, 097956, 581589,42834,818,1856,448, 8794,326, 4162,109, 2074, 768, 3773, 719,4612, 488, 5418,124, 29326,953,10912, 809, 66717, 252,1681, 283,83111, 079, 3611,152,9352, 356, 617273, 2621, 725,98019, 429, 664414,384102,496, 3163,981,085276,15220,819, 0182, 597, 5352, 786, 22643,955,1784,118, 6371, 424, 559576, 4343, 561, 89514,063,815904, 203987,9215, 524, 6893,128, 3652, 673, 0775, 967, 493431, 783449, 677, 714i Alaska included in the State of Washington.TaxAll other—MenNumberof returns$23,12810,1942,78215, 274633, 89681, 268174, 7137,797129, 04235, 52033, 55642, 9001,422776, 77945,93825, 34911, 68055, 30353, 27917, 249296, 319526, 847222, 779114, 29714, 674513,1797,9359,6903,23025,661302, 3578,2073, 356, 28072, 2662,552445, 26936,91070, 2961, 478, 62194, 53415, 0741,28243, 442169, 60617,8808,34939,89148, 83027,80264, 0772,9655,7855,435121, 07113, 80838,3674,27213,6548,74812,4381,9176,007161, 37742,42030, 96216,15111, 88213,73810, 65931, 26991,07183, 51240,0275,64640, 83511, 70114,2343,4949,36356, 2672,828263, 36111, 3523,998100, 79313,11918, 517161,35813, 5255,7465,60111, 06739,1936,5765,25516, 56733,12123,06039, 5406,15010,207, 9761, 697, 031Net income$21,182, 348Tax$490, 37210, 223,391146,08912, 317, 602255,340259, 591, 744 5,859, 56824,191, 037395, 76076,685,1011, 534, 7377, 957,844128, 68635, 570,9761,127,93318, 324,876590, 32326,421,478482, 3114,880, 701165,0459, 709,171117, 060351, 730, 844 9, 900,70275,634, 2711,138,19055, 309,404769, 82527, 373, 686419, 88325, 328,988503, 91930,920, 205994, 638328, 36019, 916, 48563, 511, 817 1, 587,816221,405,6576, 392, 452152, 249,0924, 219, 63070,127,1421,152, 93811,097,693207,68884, 022,9531, 861,01718, 684, 696194,13826, 385, 766410, 6716, 014, 67980, 99616,845, 931240, 923127, 793, 294 3, 736,1365,493, 88190,924675, 868,494 30,143,95623, 582, 245515, 2326, 545, 09464,861217,185, 2624, 964, 59828,157, 295555, 67134, 924, 262601, 283351, 075, 279 9, 343,40229,932, 557850, 58110,894, 692171. 5388, 459, 60989,80925, 668, 561590,92480,884, 3121, 822, 57110,478, 037111,3699, 577,982233,13534, 408,981577, 32855, 502,940792, 67441,596,903719, 36981,254,3321, 369, 31810, 725, 498152,0683, 633,625, 088 99,193, 75766STATISTICS OF INCOMETABLE 4.—Personal returns—Sex and family relationship—Distributionfor the United States—Continuedby States,Wives making separate returnsfrom husbandsAll other—WomenStatesNumberof returnsAlabamaAlaska 1Arizona_Arkansas_California_ColoradoConnecticutDelawareDistrict of ColumbiaFlorida.GeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaine_MarylandMassachusetts...MichiganMinnesota_.MississippiMissouri_Montana_NebraskaNevadaNew Hampshire.New JerseyNew MexicoNew YorkNorth Carolina..North Dakota __OhioOklahomaOregon_PennsylvaniaEhode IslandSouth C a r o l i n a South Dakota....Tennessee__TexasUtahVermontVirginiaWashingtonWest Virginia....WisconsinWyomingTotal1Net income3,627$7, 358, 268$132, 7741,3531,98951,1095,671! 17,7781,955! 13,2263,9445,7501,06793362, 77910,79010,5287,276 !5,7334,3785,81711,67958,12827,88713,7041,87617,2502,2126,1774093,32631, 284657143,426 I5,453 I1,085 !36,615 !4,180 !5,731 |59,939 j8,3672,1761,6395,27113,2331,5832,2866,9009,8644,83714, 4018022, 362, 7774, 534, 045117, 045, 06811,131,80650,311, 7434, 437,88128,184, 3628, 682, 03610, 958, 8193, 612, 9541,486, 229146, 241, 63119, 892, 79021,401, 42611, 582, 46011, 954,12810, 244, 80513, 961,39629,822,646141,152, 52154,345, 67723, 809, 2343,375,19537, 287, 4253, 369, 5869,950,061753, 5247, 772, 21476,084, 3921,172, 714394, 925, 79910, 464, 8981, 676,46081,111,8837,923, 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, 773,85551, 92193,6653, 051, 767207, 2771, 502, 609132, 471870, 910187, 743151,008195, 21116, 8764,845,173348,499365,331158, 041260, 248363,453541,0021,133, 5553, 657, 6461,116,104548, 33665, 6071,018, 80537,736119, 50211,498191, 6922, 571, 26213,96818, 798,464274,15213, 5181,852,137132, 537190, 0545, 784, 978767,45074, 99816, 717216,471715, 57024, 452362, 737203,472718,0801,690,728,371Alaska included in the State of Washington.TaxNumberof returns Net income53421470712,7781,1585,3394532,20790994133817817,2541,7471,0437781,3141,0388882,86721,0595,3904,1495082,9153181,324174,376535,08912,4578,65311434,1538151666,96176647115,0622,2645601531,6932,0085173171,5431,6479312,35828554,440,299170,573$3,179, 718Tax$151,38221, 480715,432190, 5963,171,7792, 754,48560,993,015306, 7786, 031, 960867, 98623, 249, 982159,4092,449, 564684, 71811, 645,829160, 3883,927,764198, 4694,760, 258110, 9211,855, 245464,0529,58582,042, 7134,186, 6238, 927, 957485,8875,166, 745211,1312,517,26274,4705,834, 700181, 8043,034,14057,4363,558, 613148,493527,67812, 951,3903, 064,27875,735,3441,432.43626,091,85913,991, 77774, 3201,997,140823, 58618,887,69118, 397909, 0943, 652,42288, 9422,255230,449105, 2912, 499, 35841,334,0242,464,8027,360337,073221,171, 740 15,452,390369, 7005,145,72211, 067437,7123, 055, 60944,160, 636204, 9374,499, 067175,3213,216,8045,353,95483, 710,167580,99610,441, 70968, 2552, 264,419378,964219, 9416, 577,246111,7975, 069, 93030, 6861, 817, 49056,9111, 464,329154,0885, 770,55572,3184,110,813183,9474,813,973354,62510, 546,40313, 220729, 984849,072,01246, 548,42267STATISTICS OF INCOMETABLE 4.—Personal returns—Sex and family relationship—Distribution by States,for the United States—ContinuedCommunity property incomeStatesAlabamaAlaska i . . .Arizona. .ArkansasCaliforniaColorado.Connecticut...DelawareDistrict of Columbia..FloridaGeorgia.HawaiiIdaho.IllinoisIndiana.IowaKansas.Kentucky...Louisiana.Maine _Maryland.. .MassachusettsMichiganMinnesotaMississippiMissouri. . . .MontanaNebraskaNevada._New HampshireNew JerseyNew MexicoNew YorkNorth Carolina.North DakotaOhioOklahomaOregon.PennsylvaniaRhode Island.South CarolinaSouth Dakota...TennesseeTexasUtahVermont .VirginiaWashington...West VirginiaWisconsin . .Wyoming*1Numof returnsNet income802$5. 830. £9977613,386,366 j 1,031,188TaxGrand totalNumberof returns51,049$217,2071. .__j1,3026,161,682158,21452,992,9612, 268,1386042, 500,12248,4726243,731,641121,78815,400125,367,0455,887,2958,95752,348,0401,611,47735, 557262,318, 75611,343,779jj7,092!iiTotalAlaska included in the State of Washington.54441_25t622,89935,788517,10972,366149,82019,20275,79649, 59171,34112,42125,012676,489178,831135,86486,29179,09167,44048,435127, 770415,100350,072134,36027, 851192,28242,80970,54510,46736,876293,50312,2021,221,65468,19118,054463,01770,18969,123740,47866,96528,22521,92869,081200,68330,24221, 75277,451136,05789,263194,05023,2467,698,321Net income$159,064,390Tax$2,840,975603,10059, 526,4742,050,416109,793,6341, 697,902,80339,958,780200, 572, 7243,267,732473,804,71911,199,18457. 1 Rfi. fi851,402,0938,083,050284,622, 2343,693,955156. 500. 2603,766,159222,888,3441,319,27642,829,250426,19658,393,33362,880,1292,272, 960,1227,882, 768510,507,0724,126,470363, 242, 3312,118,957215,346, 5383,723,960214,415,8794,438,454213,802,4502,785,696142,964,20911,540,437401,259,58442,527, 9931,413.015,99428,051,0171,041,933,0867,083,527372,376,7821,685,43983,494,00913,085,218605,275,520721,40699,255,9472,534,257195,152,562241,29125, 711,6111,643,150104,852,12230, 552,6421,050,741,177337,35432,667,6104,565,314,898 192,311,5654,767,257206,638,618276,28842, 973,99633,061,8771,457,696,5673,909,926221,293,177189,854,0132,891,8042,478,751,47173,266,630214,749,6026,658,08987,031,3551,555,31550,170,861350,312226,033,9484, 283,805613,494,90010,678,02279,943,306725,90864,800,0091,332,822242,586,9453,669,294351,985,0593,925,801260,343, 2023,875,864547,039, 9289,019,07657,376,054520,76924,840,137,364663,651,50568STATISTICS OF INCOMETABLE 5.—Personal returns—-Sex and family relationship—Distributioncome classes for the United Statesby in-[Income returned for the calendar year ended Dec. 31, 1923]Income classJoint returns of husbands and wives,with or without dependent children,including husbands whose wives,though living with them,filedseparatereturnsNumber ofreturns ! Net incomeUnder $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 2Total.104,6661,403517,603112,5831,593,015342,294308,148608,90751, 530411,8202,228105,83375,51451,31335,86328,04920,42917,06413,62011,2729,61730,46616,23210,6675,4633,1101,9081,2379056251,428459201116111655922231044144, 505,729$64,151, 548786, 642843, 058,136159.727,3273,851, 718, 795929, 871, 5331,024, 510, 6732,070,988,950225, 879,2851,847,297,05112,227,204582,374, 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, 700170,879,98078,392,26144,854, 55231,475,47939,357,38228,795, 75835,344,84419,047,71727, 767,16316,808,4669,619,70613,717,892(2)()36,639, 702TaxMen—Heads of familiesNumberof returns~2,"§99~72311,633,210"l7,~627,~6l978,493,1208,175,7858,157,8187, 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, 532,90210,334$7,167,405264,291,9609,239, 527254,440,17459,198,87936,768,102120,068,6339,244,814100,057,461530,36731,700,87027,624,34722,555,16418,043,39715,610,69812,198,12712,028,5529,796,5719,291,6299,021,13132,975, 32221, 592,19516,776,71021,811, 79812,547,1149,951,9327,583,6935,028,5003,478,8253, 700,5599, 703,4502,748,1363,146,6631,655,0464,242,057944,2822,440,0751,959,490603,016787,937365,8191,225,420103,166672,5162,527,914881,3011,191,732,07923,658,95818111868413982161461224134, 575691,128937,508531,353474,468475,084404,874522,424334,224400,281399,607351,364401, 551859,151, 170,603,077,444, 694,179191,532,110,018917,309711,9352()()12,441, 57216,762, 983,344 418,258,3141 Nontaxable. Specific exemptions exceed net income.2Classes grouped to conceal net income and identity of taxpayers.Tax170,9696,542107,59121,91111,02534, 7152,08722,292975,7594,2713,0162,1271,6441,1651,0437836886221,914971613$18,575""162," 456Net income413,68269STATISTICS OF INCOMETABLE 5.—Personal returns—Sex and family relationship—Distributioncome classes for the United States—ContinuedWomen—Heads of familiesIncome classNumber! of returns Net incomeU 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 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 $750,0006,001$4,309,24278,0872, 75030, 8054,9784,47510, 7222,6106,9281531,7491,4871,187829678508405114,266, 9643, 858,93573,194,63413, 464, 78115,042,80637,000, 83911, 535, 56130, 930,619833,9189, 647,0729,637,2918,868, 2107,027,9426,427, 5885, 329,4044, 645, 440244876461292304155926236322733117121122$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 2Total123,881, 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, 8431, 802, 6182, 526, 875TaxAll other—Menj Number of Net incomereturns132, 43591184, 0871,036, 9816,31125,286253, 8533,54576,675186,9233,45343, 870"267," 846'266156,913 v 11,321134,0737,970193,9465,784181,2844,124154,0023,434110,9852,70691, 5492,123119, 2851,777 I101, 3151,443 |138,0991,282 I578,4244,225449,3832,337439, 6861,544686,7001,671566,129862487,757583436, 442368360,213243381,647154421, 420125820, 674281421,996112413, 7484885,71036235,1964666,10911248, 63716684, 7246560,489641157,449,677, 714 10,207, 9761, 697,031Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayers.Tax$96, 585, 770500,938!9,291112,457,7511,488,740,034 13,061, 63014,971,129604,252,964 ~l6,"309,~86212,157, 591262,390,2455,6l9,44915, 353,850195,662,956 "37407,-2151, 466,11061, 980, 7651, 507, 58751,655,2981,479, 73843, 271, 8031,252,88234, 959,6151,175,01932, 573,9561,049,34728,313, 593949,33424,430, 551922,12122,150,322868,45119,461, 894840, 58618, 592, 586779,20472, 758,2312, 239,86252,078,4722,728,99042,275,2292, 587,36157,521,6063,963,91638, 490,4982,491,74031, 799,1503,481, 54623,864,2212,344, 49118,240,7632,451,43413,015,6571,943,40011,866,4171,922, 36333,839,9276,670,30519,082,0904, 549, 51310,557,1412, 548,38710,026,4712,315,70115, 606,6994,071,2955,018, 5051,260,7259, 809,3772,586,5085,154,1971,358,7076,974, 8741,580,0601, 525,323142,9998, 760,4952,143,8803,430,0241,178,8583, 633, 625,08819,193,75770STATISTICS OF INCOMETABLE 5.—Personal returns—Sex and familycome classes for the Unitedrelationship—Distributionby in-States—ContinuedWives making separate returns fromhusbandsAH other—WomenIncome classNumberof returnsUnder $1,000 L .Under $1,000$1,000 t o $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 t o $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 t o $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 t o $750,000$750,000 t o $1,000,000...$1,000,000 to $1,500,000.$1,500,000 to $2,000,000.$2,000,000 to $3,000,000$3,000,000 t o $4,000,000.$4,000,000 to $5,000,000.$5,000,000 and overClasses grouped 8Total1277, 39648366, 726395,3728,70173,9085,15232, 5654,86418,8926405,1554,2313,4122,5892,1231,7871,3641,2321,0099063,0671,8331,1131,314713405295172130932516938222317834I 718,080Net income$59, 689, 216162, 08186,299,817538,112, 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, 55410,994,6628,843,08530, 307,09711,649,0608,390, 5116,031, 2998,002, 2387,345, 0185,127,0292,477,4654, 555,474TaxNumberof returns Net income$4,0204, 200, 8202, 720, 6671, 820, 5841, 460, 205547,028616,788575, 629515, 534476,152533, 412407, 099474, 557418,619360, 7061,469,1781, 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, 9821,466,981867,994833, 7045,105, 6653,332,1301, 468, 041319,3831,690,728,37154,440,299Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayers.11,19223,6788,45833, 2794,39222,2553,66915,9204,41712, 7784943,8083, 578'2,7192,1281,8091,5571,3511,1551,0618463,1301,8681,1741,465797458275200152812347839172114155411$6,402,91612,755,74911,927,03048, 797,14610, 720,65955, 536, 72012, 658,93055, 670, 67119, 736,83757,496, 9712, 712, 58920, 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, 812,1867,676,47628, 264, 52713, 230, 5818, 581,3934,579, 0037, 269,8836,104, 6909,087, 7294,109,3154,987,1571,634, 7862,158,235170, 573849, 072, 012Tax$284, 672"760," 708~978,~850"924," 120860,857365,251393,389411,188377, 668379, 073371,614357,441426,152404, 648385,1721, 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, 747874,124718,812313,052202, 33446, 548,42271STATISTICS OF INCOMETABLE 5.—Personal returns—Sex and family relationship—Distributioncome classes for the UnitedlStates—ContinuedCommunity property incomeIncome classUnder $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 grouped 2Total1Num- !ber of | Net incomereturns j1,89561919,7533296,296583,6862,4911,7991,2259898196435374223501,270645345384199116642511305151135,557j;!j;lii!i;$1,512$442, 651, 3432,1462,468,118698,61134, 099, 5231,412,59028,126,940318, 68720.165,15816,155,80413,434,29910,404,1499,392, 9248, 570,8147, 367,4356,705,9135, 701,8305, 072,14421, 790, 69314, 304,1459,405, 36613,102,3378, 836, 7136. 252, 2034,171, 7941,866,5311, 799, 0361, 033, 9483, 665, 076972, 333247, 2411, 358, 968307, 339457, 239262,318,756Grand total' Number of { N e t incomereturns jTax1,918529, 040""6047696""""382,166"325, 069264,946220,662219, 655220,391216, 752183, 790166, 633193,7111, 216, 054750,116595,9801,093,087858,444665,421529,096254, 886257, 041157, 777714, 553280,13866,451308, 07327, 32037,89511, 343, 779342,024 !26,478 I925,930 j1,589,394 '1,750,815720,155336, 205789, 25769,290522,8763,936137,31199, 54269,23048, 88538, 72628,97123, 99319, 49216,18313,86744, 94824,34714, 91916,4418,4724,9453,0901,9811, 4351,0012,33975034820321611110338391212614Tax$238, 306,09714, 206, 922$316, 6021, 432, 301, 6582, 251,126, 959 " 18," 190," 0384, 226, 249,0911,842,883,35416, 570,8811,119,444,0352. 692, 232, 34120, 804, 454304, 866,0812,344, 600,49425,165,34021, 586,983755, 014, 54911, 983,852641,142,43111,599,310517,274,86311,331,493415, 559, 76110,362,844367,412, 94210, 202,579303, 694,1129,096,139275,879, 9828, 939, 251243, 335, 5138,317,810218, 293,0607,889, 537200, 900,0257, 656, 035773, 751, 84533,400,473542, 507, 05228, 566,466407,615,06325,605,118565, 631, 99042,877, 442377,433,41535,118,190269,934, 75729,322,484199,791,79024,686, 551147,977, 60920,345,195121,361,73018,548, 60394,832,35115, 975, 764280, 656, 21355,719, 390127,882,393 j 29, 707, 63877,299,661 ' 18, 795, 74255,401, 95813, 600,82375,471,81119,401, 60649,097,38312, 266,94662, 515,89716, 082, 50432,591,3129,415, 93046,811,5439, 734, 55319, 968, 5753, 560, 04828,172,0156,021,15920,480, 0464, 031,143(2)(2)()()36, 639, 70212,441, 5727, 698,321 j 24,840,137, 364663, 651, 505^ontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayers.by in-72STATISTICS OF INCOMETABLE 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 TerritoriesNumber ofreturnsAlabamaAlaska1ArizonaArkansasCaliforniaColoradoConnecticutDelaware.District of Columbia..FloridaGeorgiaHawaiiIdaho.IllinoisIndianaIowaKansasKentuckyLouisianaMaine..MarylandMassachusetts...Michigan_MinnesotaMississippiMissouri...MontanaNebraskaNevada.New Hampshire.New Jersey.New MexicoNew YorkNorth Carolina..North DakotaOhio.51,04922,89935,788517,10972,366149,82019, 20275, 79649, 59171,34112, 42125,012676,489178,831135,86486, 29179, 09167,44048,435127, 770415,100350,072134,36027, 851192, 28242,80970, 54510,46736,876293, 50312, 202., 221, 65468,19118, 054463, 01770,18969,123740,47866, 96528, 22521, 92869,081200, 68330, 24221, 75277,451136,05789, 263194,05023, 246OklahomaOregonPennsylvania...Rhode I s l a n d . . .South Carolina..South D a k o t a . . .TennesseeTexasUtahVermontVirginiaWashingtonWest Virginia...WisconsinWyomingTotal92,569,30536,654, 69359,990,026892,845,254116, 647, 288211,350,42533,323,545176,021, 60971,463,423137, 936,16525, 711, 24436,131,3921, 233. 065, 702314,395,805192, 695, 979127,879,028120, 005,853125, 013, 62670,420,304212, 781,373804, 403,049572, 782,911209, 055,06848, 212,221305, 780,85666, 841,837112, 774,16614,181, 31157, 591,329555, 894, 68520, 422,0202, 858, 324,939118, 217,35227, 984, 937925, 233, 750129,180,165111,895,8441, 322, 522, 692126, 047, 96347, 558,42728, 631, 615132, 911, 767296,133,12249, 083,47332, 945,365147, 686, 787211,950,765154,306, 934360,180, 08434, 571, 3537,698,321 j 14,230,208,826* Alaska included in the State of Washington.Wages andsalariesBusinessPartnerships$29,526, 622$15,341,82113,315,03119,410, 768333, 587,09541,494, 54087, 736,05810,816,44543,461,423^30, 640,106t45,136,1635,243, 20314,103,354422, 249,458116,898, 220. 70,123, 79753, 710, 64527, 662,18336, 931,04829,171,12376, 984, 755250,918, 494236,684,46984,852,07618,456, 398109, 838,41021, 781, 66049, 477,0087, 610, 49322,071,897228, 948, 9777,065,143690,841,14046. 028,4908', 931,175263, 996, 45747, 205, 23040,355,783489,073,06123, 985,19718,890,45516,107,36244, 899, 535164, 970, 83620, 428, 69612, 905,17841, 230,00195,030, 55150,167, 97096,360,39015, 718,8383,149, 55914, 651, 631123,336, 36110,854, 54418, 268, 4951,862,38217, 646, 25310, 490, 41815, 800,8791, 690,8524,412,119141,403, 59635,868,16421,848, 29919,107,82217,940, 77521,619,4686,079,40031,113,42976, 740, 99157,063,16825, 590, 46812, 766, 43529, 718, 9425, 614,45018, 386,4102, 766, 4155,453, 71656,495, 8842, 229, 764374,893, 66519, 236, 2604, 241, 95180, 082, 07723, 570,13413,073,013144,026, 5399,448,2667, 562, 5753,792,20619,491,35059,496,8474,627,8654, 797,12417, 640, 21623,179, 99115, 745, 73727, 088, 0824, 677,1404,733,033,407 | 1,681,983,94873STATISTICS OF INCOMETABLE 6.—Personal returns—Distribution of income, by sources and by States,for the United States—ContinuedStates and TerritoriesAlabamaAlaska 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__WyomingTotal12Profitsfrom salesof realestate,stocks,bonds,etc.iCapitalnet gainfrom saleof assetsheld formore thantwo yearsRents androyalties$4,087,341$2,616,815$15,180, 5361,495,5,192,113, 614,6, 535,14, 637,5879195563732191, 718, 34111,474,91813,131, 3475, 798, 6311, 662, 556844, 20087, 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, 477514, 2043,106. 29241, 908', 096685, 263160, 591, 0568, 270, 965432, 73233, 484, 2129,435,3103, 631,11978, 285,7125,140,4913, 768, 798744,9326, 752, 59621, 462, 7191, 381, 2781,142, 0277, 653, 6054, 684,84611,886,63813,843, 2081,102, 466Intereston GovInterest and ernmentinvestment obligations D i v i d e n d sincomenot whollyexemptfrom tax$11,360,8634, 832, 289120, 8374, 665, 70011, 325, 733886, 7849, 966,10624, 802, 815 175,194, 750 156,025,37620, 257,4203, 420, 016 15, 953, 09958,423, 3687, 517, 263 34, 072, 7215,885, 9693, 294, 61214, 89323, 377, 5721, 502, 738 20, 095, 26723, 013, 5862,821, 33316, 796,122 |24,529,786 !933,14014, 700, 8162,478,077 j1,812, 598705, 6213,225,376 I4, 842, 89441, 222, 756 213,403,278 223, 741, 25037,145, 6623, 044,88819, 315, 6031, 977, 062 44,179,40660, 016,11520,844,849 I179, 56111, 697, 50818,504,393 !1, 431,19015, 601, 3761, 301, 297 17, 450, 592 ! 16, 376, 9976,476,828 I 19, 249, 9801,841,01937, 301, 2012, 833, 057 21,310,12456,200,940 | 101, 605, 66712, 090,17813, 209, 423 80,978,875 | 90,096,8222, 392, 053 27,965,276 j 44, 415, 2296,615,482 j654,4706,472, 7473, 905, 592 54, 304, 788 ; 47, 020, 8856, 923, 852 !8, 021, 30714,785,037 i17, 364,1061, 956, 525 |1, 698, 2385,128,591 i7, 241, 88176, 332, 426103, 043, 6182, 428,8502, 785, 670237, 635, 324484, 593, 67418,142, 6418, 753, 0092, 075, 6284, 769, 6778, 778, 720 112, 299,12451,114, 0262, 420, 788 29, 743, 71812, 571, 8511, 601, 993 15, 750, 58816, 608, 92538,069,145 128,887, 903 220, 277, 8451,084, 7239, 603,44920,925, 5573, 632, 5386,482, 7678, 623,0544, 392, 0095, 095, 755886, 93321,161, 34213,825,4343,193, 84393, 470, 02657, 972, 967230, 4194,936, 5405, 768, 2471, 227, 5142, 543,3575, 978,975960,83520, 278, 65518, 259,108167, 57718,333, 95322, 545,1312, 663, 270 24,005, 23910,121, 9994,454,86122, 385, 50644,772, 8694, 238,1983,166,4101, 050,89935, 827292, 20814, 857, 68877, 54887,058, 5521,223, 08668, 096133,437 |1, 622, 264353, 2961, 236, 429$11,338, 9844,128,376160, 517,19621,813, 243105, 652,03797, 36412,858, 929557,15030, 705, 283353, 53018, 664, 701203, 83623, 242,13241, 8899,069,07214, 7012, 005, 3703,957, 543 254, 805, 511775, 90740,179,001226, 00031, 313,108205, 92511, 358, 506670, 48334,402, 553364, 32121, 550, 766212,33120, 765, 732710,10648,853,3612, 501,195 242, 585, 9631,129, 255 122, 627, 327628,003 ' 49,377, 25872, 6466, 404, 3881, 667, 466 79, 964, 47863, 5034, 569,32374,07211, 672,42233, 0021,060, 547129,292 , 14, 537, 7511,393,232 ; 130,915,33714,370 j 1, 995, 37311,395,884 ! 726, 644,140244,295 i 30, 083, 71718,3231, 988,3212,726,404 I 194,734,135373,062 i 19,094,033398,15111, 055,8025,374,728 | 332, 744, 510282,260 \ 39,131,18080, 3898,301,29836, 8282,102, 265371, 20923, 587, 300543, 61445, 308, 78238,3417, 247, 649113,4329, 728, 921616, 56429,454, 597255, 78923, 714,762943,97934,085, 205367,17647,939,33517, 6402, 574,869866,760,860 305,393,768 1,816,280,109 J2,183,142,981 |43,941,095 13,126,503,482Other than capital net gain from sale of assets held for more than 2 years,!Alaska included in the State of Washington.$232, 37774STATISTICS OF INCOMETABLE 6.—Personal returns—Distributionof income, by sources and by States,for the United States—ContinuedStates and TerritoriesAlabama.Alaska 1ArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of Columbia _FloridaGeorgia-..HawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaine..MarylandMassachusettsMichiganMinnesota..MississippiMissouriMontanaNebraskaNevada..New HampshireNew JerseyNew Mexico.New YorkNorth CarolinaNorth Dakota. _Ohio..._OklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtah...VermontVirginiaWashington..West VirginiaWisconsinWyoming.TotalFiduciaryNet income$1,964,949$184,219,613217, 594524,37916, 735,0471, 044,3147, 757, 464707, 5226, 566, 2711,816, 5071, 221, 651998, 053120,85719,414,0421,505, 4972,327, 755865,5781,547,3651,158,9891, 675,39610, 698,02622,415,5224, 666,8263,477,431497,5324,744, 28595,415600,32593,595760,58215,585, 290244,11390,184,0791,075,897160,55410,972, 7531, 233,308854,04775,891,3443,603,609548, 63659,2911,547,6064,047,342191, 8682, 803, 5791,200,0381,085,2543,304, 624173, 67968, 647, 762130,130,4161,998, 280, 714238,373,133546, 651,47970, 580,002331,408,484189,191, 073269, 503,19949,413,16565, 700,2632,640, 511,449580, 710,331435, 500,617252,536,642246,820,174248, 565, 968159, 709,579456, 628,1931,614, 597, 2801,218,948, 224455,791,800102,209,852712,687*024115,317,648230, 731, 92229, 950,157116,313,5391,225,375, 23337, 948,1145, 722,162,453251, 275, 71250,603, 2981,083,421,658274,827, 599215,225,2652,835,153,479239, 252, 701105,448, 93760,962,263265,435,072746,600,09893,934,37672,075,540286,583,947401,063,403305,012,225620, 696,13566,240,593644, 6263,154,11337,422, 7943, 626,04810, 716, 9581,318, 0936, 286,1333, 544,0125, 980,9561, 218, 9376, 669, 554637,376324,082,11343,469,21460,579, 7599, 623, 50064,359,0707,899,21633,207, 6533, 982,45126, 549,3185,854,97731,039,3093, 724,20914,327,9652,417,40547, 629, 5017, 739,108174, 573, 722 27,007, 564156,368,86120,646,27774,329,8869,085,13216,308,4932,407,35092,973,92414,437,58015,058,5061,003,19531,790,6493,788, 7114,085,144153,4029, 864,4481,596,969152, 802,85721,831,1994,922,079358,4251,049,909,912106,937,64336, 502, 9358,134,1596,915,898713,404191,316,57634,408,51545,388,2588,146,16423,000, 2632,370,989301, 205,52955,196,47919,954,9034,548,19615,424,7392,992,8439,923,681867,72133,337,6716,003,453121,264,89011,840,30812,437,6011,553,4695,935,8831,339,64835,443,2648,553, 73845,114,3113,964,03339,390,3895,278,63465,758,1677,898,0408,279, 217585,32259, 526,474109, 793,6341,697, 902,803200, 572, 724473, 804, 71957,186,685284, 622, 234156, 500, 260222, 888, 34442,829, 25058,393,3332,272,960,122510, 507,072363, 242,331215,346,538214,415, 879213,802,450142,964,209401,259, 5841,413,015,9941,041,933,086372,376, 78283,494,009605,275, 52099,255,947195,152,56225,711,611104,852,1221,050,741,17732, 667, 6104,565,314, 898206,638,61842,973, 9961,457,696,567221,293,177189,854,0132,478,751,471214,749,60287,031,35550,170,861226,033,948613,494,90079,943,30664,800,009242,586,945351,985,059260,343, 202547,039,92857,376,054331,679,32729,318,927,8033,942,031, 52624,840,137,364693,647i Alaska included in the State of Washington.ContributionsTotal income$21,364,998 |$3,790,2258,476,66217,182, 669262, 955,11734,174,36162,129,80212,075, 22440, 500,11729,146,80140, 633,8995,364, 978536, 758,913$159,064,39075STATISTICS OF INCOMETABLE 7.—Personal returns—Distribution of income, hy sources andclasses, for the United States[Income returned for the calendar year ended Dec. 31, 1923]Number |Income classreturnsU n d e r $1,000 1 —U n d e r $1,000$1,000 t o $2,000 i$1,000 t o $2,000$2,000 t o $3,000 i$2,000 t o $3,000.__$3,000 t o $4,000 i$3,000 t o $4,000$4,000 t o $5,000 *$4,000 t o $5,000$5,000 t o $6,000 i$5,000 t o $6,000$6,000 t o $7,000.-_$7,000 to $8,000$8,000 to $9,000...$9,000 to $10,000$10,000 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 a n d overClasses grouped 3Total.13!342,02426,478925,9301, 589, 3941,750,815720,155336, 205789, 25769,290522,8763,936137, 31199, 54269, 230 !48,885 '38,72628, 97123,99319, 49216.18313, 86744,94824, 34714,91916,4418,4724,9453,0901,9811,4351,0012,339750348203216111103383912126147,698,321W a g e sa n dsalaries$179,787,9561,641, 3581,170,182, 5731, 894, 659,8813,191,956,4891,174,983,881726,977,0311,460,299,554116,274,5461,146,478, 3263,043,825418, 644,175338, 262, 514259, 329, 217198,750,015192, 280,624141,161,769128, 681.076103,760,90593,049,15883,139,195306,013,552193, 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, 851,1492,687,941239,6351, 2.58, 45827, 726(3)$110,629,4381,312,046442,123, 360169,071,553778, 813,842351,002, 377309,479,704751, 675,94863, 488,994685,696,1161, 666, 263158,929,064120,082,04690,014,88469,105, 629.64,388.83244,679, 57041, 417,93933,008, 53728, 800,46627, 277,257101, 238,14165,981, 89746, 236,34556,169,75734,612,06221,308, 34215,008,7129,591,9958, 521,4107,613,13213,135, 2295,072, 5512, 944,0572,360,9203,002.2301, 397,1612,019,403966, 6343,090,92518, 82779,812\ Partnerships$16, 340,943287,95259, 379, 30247,025,414130,797,59778, 735,83149,786, 283167,242, 42910,764,616192,933, 219497,96969,247,43258, 521,47051,271,15943,818,17237,026,12231,211,55527,033,68829,702, 23424,764,45922,382,70593,811,06968, 7 04, 95753,462,64473,856,17050, 741. 52335,623,94325,876,93117,950,67816,336, 54012,473,40938,528,18614,216,91810,236,3854,845,8866,365,2803,811,2034,110,6931,149,139205,839427, 399161, 599317,006(3)206,71614,230,208,826 j 4,733,033,407Nontaxable. Specific exemption exceeds net income.Classes grouped to conceal net income and identity of taxpayers.Business1,681,983,94876STATISTICS OF INCOMETABLE 7.—Personal returns—Distribution of income, by sources and by incomeclasses, for the United States—ContinuedIncome classCapitalnet gainProfitsfrom sales from salesof real esof assetstate, stocks, held forbonds,more thanetc 2two yearsUnder $1,000 i$9,393,628Under $1,000897,195$1,000 t o $2,000 i20,321, 356$1,000 t o $2,00017,263,048$2,000 t o $3,000 i58,134, 489$2,000 to $3,00066,845,920$3,000 t o $4,000 i25, 082,126$3,000 to $4,000- 88, 492, 661$4,000 to $5,000 i9, 606, 203$4,000 to $5,000J108, 235, 634$5,000 t o $6,000 1I608, 636$5,000 to $6,000| 35,223.893$6,000 to $7,00034, 733, 868$7,000 t o $8,000I 27,808,946$8,000 to $9,000; 24, 405, 485$9,000 t o $10,00021,343,062$10,000 to $11,000_ - . 18,571,690$11,000 t o $12,000! 16, 550,025$12,000 to $13,000! 15, 831, 242$13,000 t o $14,000; 15,925, 599$14,000 t o $15,00018,786,496$15,000 t o $20,0001 59,935,402$20,000 t o $25,000| 40, 832. 582$25,000 t o $30,0001 28,562,91837, 218, 492$30,000 t o $40,000IS, 684,367$40,000 t o $50,00011,814,385$50,000 to $60,000$60,000 t o $70,0006, 833,794$70,000 to $80,0004, 478,801$80,000 t o $90,0003,979,8263,858, 515$90,000 to $100,000$100,000 t o $150,000. - 7, 410,739$150,000 to $200,0002, 825, 556$200,000 t o $250,0001,032,967$250,000 to $300,0001,433,839$300,000 to $400,0001, 283, 908$400,000 to $500,000475,000$500,000 to $750,0001, 579, 453$750,000 t o $1,000,000113, 293$1,000,000 to $1,500,000189, 56718,840$1,500,000 to $2,000,000- —137,414$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 a n d overClasses grouped 3__Total123$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)()4,229,039Rents androyalties4,712,408146,724, 232132,617,126255, 487,879178,819, 20367,401, 317248, 222, 35821, 393,745191, 024, 7961,077, 28257, 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)()73,137Interest onGovernInterest and ment obliinvestment gations notwhollyincomeexemptfrom tax$51, 415, 9377,422,040111, 929, 860168,680,081188, 218,102197, 530, 59062, 035, 232261, 255,99729,125, 210234,533, 7582, 418, 68769,913, 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, 346957,1781, 634, 5781,066,854(3)()2,372, 361866,760,860 305,393,768 1,816,280,109 '2,183,142,981Nontaxable. Specific exemption exceeds net income.Other than capital net gain from sale of assets held for more than two years.Classes grouped to conceal net income and identity of taxpayers.$917,325143,8051,545,647575.8201,808,193725,2822,346,0371, 484.0611,429,8942, 268,903306,819800, 4181,164,0561,008,1501,018,7741,035,783744,385748,765734,987704,407714, 8092,715,2122, 407,4371,962,6792,883, 6142,315,0181, 265,0931,275, 218847,359737,728619, 0691, 276,425723, 431341,771357,728391,561452, 342417,714141,068175,09747,256130,37470,980(3)(3)159, 601Dividends$24, 232,0883, 220,29563, 331,50024,853,18398,188, 65548, 697,049105, 364, 86680,175, 407120, 857,029114,948, 67219,160,75346,702, 69077,620,92270,276, 26067,199,67665,089, 00760,806,87357,851, 40954,537,74052,062,25049,703,885213, 488,153173,603,801141,090,392219,865,142159,988,152121,345,85793, 286,79576,197,18760,161, 44147,560,515153,793,99172, 527,55441,332,98331, 560,85043,663, 45528,528,74234,152,75624,088,48317,416,5037,960,86015,768,4248, 513,052(3)35,728,18543,941,095 3,126, 503,482STATISTICS OE INCOME77TABLE 7.—Personal returns—Distribution of income, by sources and by incomeclasses, for the United States—ContinuedIncome classUnder $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 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 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.$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 .Total.13Fiduciary j Total incomeGeneraldeductionsContribu-$463, 670, 56320, 280, 4252,020,210,4122, 467,619,1308, 273, 522 4, 711, 678, 76816, 645, 856 I 2,113,986,9893,787,716 ! 1, 352, 260^ 31222,135, 861 ! 3, 080, 984, 2762,540,257 i ' 375, 480, 49420,877,511 i 2, 696, 996, 935223,134 i29,003,3689,645,892 i 866, 670,43310, 594,172! ! 753, 015,87411,532,538601, 636,82312,547,311 I487, 234,33113,449,476 j445, 847, 04210,061,412 ! 356,473,6566,350,183 I 327,842,1177,373,604 !285, 728,8796,358,487 I 257,434,3216,245,694 I 241,888,69821,523,978 I 936, 610, 01717,429,045 ' 654,967,65813, 345,127494,430, 73517,078, 522683, 242,81011,185,170453.298, 040326, 612, 2739, 368, 818240,832, 7987,104,812179,923, 7065, 657, 282148,147, 5694, 582, 279117, 644, 5442,470,060349,042,1299,190,446158, 308, 903f), 027, 45694, 505, 7233,441,05368, 008,1461,175, 26793, 776, 7263,010, 72463, 078, 6C32, 366,13178, 674,8702, 367, 66042,924,1643,122,00253, 583, 74648,722 |23,082, 758156,489 !36,586, 6401, 561, 98222, 3865,4602,858()(3)(3),42,835,93966,900$213,122, 5165, 584,085563, 427,841171, 537, 628433, 716,448236, 348, 226214,057.293336,147, 34863,849, 480303,193,6296, 728, 57294, 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, 700101,818,12064, 747, 79647, 888, 22034,017,51526, 290, 79122, 227,20919,227,84256,448,17124, 663,47313,919,4529,417,10814, 216,60411,931,22811, 752,7168, 856,4844,827, 5852, 539, 6667,138,2431, 3568,624()(3)2,254,415$12, 241,950489, 41824, 480,91344,954, 54351,713, 22934,755,409 I18,758,984 I52,604,587 I6,764,933 i49, 202,812687, 81317,646,272 }15,738,347 '11, 574,41910,212,78210, 207, 9967,495, 3936, 530,4735, 657,6324, 990, 9384,934,293$2, 564,980 i643,3234, 672, 582 !12,873,024 !__:i!|__|;!!•_JJfii:ij!1iI|! 331,679,327$238, 306,09714, 206,9221,432, 301,6582, 251,126, 9594, 226, 249,0911,842, 883, 3541,119, 444, 0352, 692, 232, 341304,866-0812, 344, 600; 49421,586,983755,014, 549641,142,431517,274,863415, 559, 761367,412,942303,694,112275,879,982243,335, 513218,293,060200,900,02519, 333, 600773,751.84513,873,071542, 507,05210,636,972407,615,06315, 792, 700565,631,99011,116,829377,433,4158,789, 29(5269,934,7577,023,493199,791,790147,977,6095, 655,306121,361, 7304, 558,63094,832,3513,584,351 !280,656, 21311,937,745 |5, 763, 037 ; 127, 882, 39377, 299, 6613,286,610 j55,401, 9583,189,080 j75, 471, 8114,088,311 i49, 097, 3832,049,992 I62, 515, 8974,406,257 !32, 591, 3121,476,368 !i46, 811, 5431,944,618968, 575574,517019,28,172,0151,276,382 i20,480, 046816,790 !(3)3,941,822 j()36, 639,70229,318,927,803 i 3,942,031,526 ! 530,758.913 \ 24,840,137,364Nontaxable. Specific exemption exceeds net income.Classes grouped to conceal net income and identity of taxpayers.Net incomeTABLE S.—Corporation returns—Distribution by States for the United States(Income returned for the calendar year ended Dec. 31,1923)Corporations reporting net incomeStates and TerritoriesTotalnumberof corporationsAlabama_ ~_Alaska..-.ArizonaArkansas..„_.CaliforniaColorado..Connecticut._.DelawareDistrict of ColumbiaFloridaGeorgia.HawaiiIdaho..Illinois.IndianaIowaKansasKentuckyLouisiana-..Maine.MarylandMassachusettsMichigan..__.MinnesotaMississippiMissouriMontana__.NebraskaNevadaNew Hampshi re— New JerseyiNew MexicoNew YorkNorth CarolinaNorth Dakota.iOhioOklahoma.... - ...Oregon.PennsylvaniaRhode Island...South Carolina. . ._ !|8011th DakotaTennessee._1!TexasUtah!VermontVirginia. . . .!1Washington|West Virginia.Wisconsin_ _!jWyoming...3,5951381,5622, 61218,3866,3445,4921,1161, 5754,3534,963586],95125, 24210, 3999,0254, 9285, 1535, 1093, 2974, 783J 5, 86112,17410, 5681, 80514,5623,8654, 858J, ICC1, 12113,06295309, 8035, 9872, U;JS22,0975, 709 i5, 30122, 050 !^ 3534,171 S2,856 14,860 !10,227 |3 0451,0385,957 !9,7865,06232,7971,636Grand totalUnited States. _ 398, 93354441—25fNumber2,348685481, 6699,8342, 6363, 3735889232,4663,09436484015, 9416,7215,4772,9873, 3812, 8412, 0012, 8109,4867, 2945, 795],2539, 0181,4242, 8573377508, 12042440, 8483, 8101,33413, 7582,6152, 59213,4781,4412,368J, 5363,084(i, 2731,4683,7114,8843,0887,881747233,339(Face p. 77)PercentGross income65.31$519, 585, 67749.28S, 053, 56035.08 i103, 791, 75263.90 :280,130, 7454,244, 895,72753. 4941.55686, 561, 40961.421,375,832,54652.69 1410,811,43858. 60291,511,75756. 65396, 312, 07662. 34844, 710, 36462.11170, 396, 16343. 05122,961,80263.15 10,424,571,61464. 631,722,765,33660. 68951,617,643 iGO. GO824, 8b3, 40065. 61861, 905, 47955. 61764, 338. 99260. 69457, 728, 61258. 751,080,953,37459. 8 15, 490, 963, 29059. 9 15,427,780, 52854.841, 979, 586,08469. 42220, 515, 00961. 933,147, 538, 67036. 84130, 684, 74958. 81513,943,40447, 703, 58829. 15169,251,27066. 9002. 173, 475, 688, 54444. 4960, 886, 8985X. 47 22, 735, 983, 8531, 117, 157,O(.)O63. 6445. 4192, 595, 93062. 266, 559, 042, 09445. 80441,084, 5J !.48. 90529, 547, 0009,980, 135, 63559. 4961.24777,904,60556. 774i9, 033, 37053. 78121,094,621838, 832, 40203. 461, 713, 929, 30001. 3448. 21. 257, 083, 836e 148,991,24872.741 770,843,83862.3049.911, 045,114, 870719,198,881 i61. 001, 917,244, 84961. 5845. 6663,199,11358.49DeductionsNet income$473, 624,330$45,961,3417,116,487937, 07394, 834, 5578, 957,19522,372,775257, 757, 9703, 874, 925, 493309,970, 234626, 070, 60760, 490, 8021, 254, 897, 652120,934,894368, 878,13741, 933, 301247, 028, 65444,483,103360, 913, 548 •35, 398, 528780,958, 87763,751,487142, 689, 58127, 706, 582112,630,91810, 330, 8849, ()71, 921, 971 1 752, t;49, 6431, 586, 352, 241136,413,095894, 180, 53557,437,108737, 797, 47487, 085, 92672 []$•) 2 8 8789, 323, 191 •695, 994, 200f>8, 344, 723413, 293, 03244, 434, 980981,627,02999, 326, 3455,028,484,598462,478,6924, 906, 755, 692 ;521, 024, 8361. 862, 874, 797116,711,287203,371,484 !17,143, 5252, 920, 215, 314 ! 227, 323, 356121,869,309 I8, 815, 440488,923,58025,019,82445,144,9942, 558, 594156,578, 10812, 673, 1623, 20i, 791,068 i 273, 897, 47657,912,0622, 974, 83620, 579, 053, 958 : 2. 15(», 929, 8951,009, 226, 511i«)7, 931,47989, 3 18,0853,477,8456,021,040,057 • 538, 602, ();{'/414,296,431 I26,788, o r ;494, 128,20535, 418. 7959, 077, 656, 98S I 902,478,647707, 475, 80270,428,8033HI, 965, 893 i.'M, 067, 477146,872,0124, 222, 579784,510,77254, 321, 6301,011,127,530 |102,801,770234, 566, 302 i22, 517, 47412,163, 457136, 827, 791 !94,500,115676, 343, 723 I961, 377, 382 j83, 737, 48S645, 720, 997 i73, 477, 8841, 767, 027, 219 j 150, 217, 63057, 876, 3965 ''22 717197, 457, 479, 446 ; 89,135, 950, 312 j 8,321, 529,13 iCorporations reporting no net incomePrior yearloss deduction fromIncome taxnet incomfor net taxable income$4,938,06095, 0103, 472, 2761,340,21014, 299, 43313, 080, 62512, 606, 9239,451,418613, 0381, 549, 3304,165, 5342, 975, 4731, 606, 66870, 023, 7527, 435, 9384, 282, 952752, 5943, 138,0354,712,7721, 738, 6535, 877, 50427, 812, 28821, 584, 63810, 014, 0901, 628, 76210,118, 872822, 0631,285,337 ,317,473 i528, 472 |14, 514,238 I327, G42 !137,061, 133 !3, 045, 903 !229,319 i75,487,917 12, 268, Sfi4 13.418,47!54, 173,3573, 183, 744'J, 584, MO234,8903, 828, 0045, 801, 7366, 246,1191,137,7912, 914, 9276, 365, 6132, 719,10810,227,471268, 042$4,756,72497,023629, 8392, 360, 63343,033, 2096, 182, 81613,182, 8363, 976, 2825, 360, 8893,821,4817, 023, 8583, 037, 316965, 87482, 678, 90715, 083, 5195, 842, 91610,270,5668,139, 7107, 543, 8854, 983, 80011,349,05953,151, 34360, 729,13712, 604, 2601,721,12025, 782,472876, 050 S2, 555, 243225, 1071,404,07831,254,966209,960248,108,25412, 502, (113215,939 I57, 442, 9242, 700, 6053, 630. 726104, 619,295S, 213, 7S83, 369, 77!296, 618 !5, 900, 22011,038,4031, 833,4881,261, 18810,835,1108,999,4128, 344, 07516,386,929512, 562578, 307, 088937,106, 798DividendsDividendsNumberCash$14,941,037399,3442, 941, 84812, 532, 809178, 877,43236, 643, 96563, 686, 36338, 180, 56610,901,64010, 893, 60324,110,95215,243,6024, 305, 720340,611,30762,106, 70228,004, 84246, 927, 20531, 415, 66837, 313, 91621,881,89231,807,461220, 464,149165, 045, 05257, 802, 2737,001,95595, 334, 8146,138, 35712, 725, 2401,245,6755,939,548103, 326, 7251,709,3551,098,909,43242, 805, 2741, 644, 069253, 669, 54719,425,21816,577,452370, 121,42530, 987, 73S12, 758, 7062,090,04223,917,66451,192,84510, 599, 2375,122,12842, 525, 09338, 035, 28241, 515, 57959, 657,4042, 543, 7643,820, 619,642PercentGross incomeDeductionsDeficitStock$3,018, 540120,000659, 6101,094, 98854, 271, 2912, 647, 3588, 585, 5531, 083, 258992,9819, 329, 8649, 752, 727275, 024355,12646, 583,19625,185, 3948,041,1281,160,31550,049,3404, 587, 3578, 040, 4638, 598,16856, 858, 74250,018, 21312, 882,4591,055, 54223, 548,151101, 2742,545,01859, 786596, 000i 9, 336,014162,852149,457,0529,541,801169,56838,581,0873, 507, 2353, 804, 89890,975, 1599, 106,2 L83, 205, 964190,3810, 140, 62011,444,4641, 738, 5761, 326, 2246, 599,43210,063, 4547, 744,92821, 512, 349461,960787,167,102Cash1,247701,0149438,5523,7082,1195286521, 8871,8692221,1119,3013,6783,5481,9411,7722, 2681,2961, 9736, 3754,8804,7735525, 5442, 4412,0018193714, 94252929,0152, 1771,6048, 3393, 0942, 7099, 1789121,8031,3201, 7763, 9541, 5772832,2464,9021,9744,91688934.6950.7264. 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. 4254.34165, 59441.51$79, 568,0941,305, 57930, 265, 58572, 264,0301,046, 814,428175, 895, 200482, 077,60548,161, 70448,092,31778, 608, 312160, 496, 50318,018,65239,057, 8822, 680, 948, 250324, 219,913222, 390, 726186,240,432133,990,263254, 596, 681133,219,190199,168, 2691, 192,622,315468,049, 639465, 878, 26548, 575. 559617, 221, 55460,978,797183,346,42512,705,29528, 282, 367605, 263,19213,781,8815, 425, 969, 275141,622,90547,765,7241,048,538,737340, 075, 520142,873,5281,462,337,4161L6, 8(54, 73285,863,01839, 254, 897205, 544, 529812,923,18965,310, 68621,678,086277,472,020209, 548,948207,208,816314,715,62128, 511,67921,106,184, 230$86, 793, 7551, 522, 83935, 817, 30779,477, 8311,146, 811, 410201,309, 854519, 672,45957, 248, 27453, 330, 05390,463, 759177, 492, 96719, 494, 47244, 378,1702, 817, 472, 923360, 239,016245, 433,161203, 773, 160147, 254, 905277,631,531143,539,20721.5, 470, 1091,318,265,747538,097, 451501, 889,43453,365, 294668,489, 54073,321,912196, 550, 57615, 999, 24730, 798, 147659, 009, 72216,675,9205,963,424,812153, 277,93453, 113, 9741,107,535,036394, 118,021157,344,0911,599,113,017142,208,80193, 690, 97043,317,024221,135,814881,384,46173, 448, 33424, 661, 785305,108, 083236,052, 001227, 225, 273352,320, 58234,168, 44623,119,739,217$7, 225, 661217, 2605,551,7227, 213, 80199, 996, 98225,414, 65437, 594, 8549, 086, 5705, 237, 73611, 855, 44716,996,4641,475,8205, 320, 288136,524,67336,019,10323, 042, 43517,532,72813,264,64223, 034, 85010,320,01716, 301, 840125, 643, 43270,047, 81236,011,1694,789, 73551, 267, 98612,343,11513,204,1513, 293, 9522, 515, 78053, 746, 5302,894,045537, 455, 53711, 655, 0295, 348, 250US, 996, 29954, 042, 50114, 470, 503136,776,20125, 344, 0697, 827, 9524, 062, 12715,591,28568, 461, 2728,137, 6482,983, 69927, 636, 06326, 503,05320, 016,45737, 604,9615,656, 767$363,66815,750196,038759, 60325, 833,7165, 438,0257,556,4172, 575, 541943,001985, 6912, 677, 5331,113, 253442, 74912,029, 7864, 206, 8442, 711, 6965, 404,0601,825,0242, 919, 899739,0242, 258, 35414,838,57710, 397,0474, 976, 476748, 94220,030, 802880, 7631,176,356156, 387400, 69511,847,869125, :il9100, 666,060J, 131,735291,90924, 159, 36710,575,5751,548,38523,778, 6855,148, 1551,568,246383, 2441,949,90510, 643, 4131, 214, 828230, 6581, 662, 9332, 831, 6743, 502, 0843, 761, 886874, 0292,013, 554,987348, 498,036Stock$10,7969Q 7OO10, 7505,035, 7021, 044, 16375, 740760,06075,000389. 5841, 074, 38724, 359, 3981, 291, 349686,993370, 707138,454709,761584, 30010, 8041, 107,7506, 858, 8082,887,2814, 950, 34710, 627288 83(1220,867959,13114,415,260219,84025, 8093, 388, 7842, 192, 2061, 676, 38323, 929, 110"203, 31150, 5(>S315,4892, 085, 896165,100221,991398,145863,05935,175104,118,481TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States[Income returned for the calendar year ended December 31, 1923]Corporations reportingno net incomeCorporations reporting net incomeSerialNo.Totalnumberof corporations NumberIndustriesNet incomePrior yearloss deduction fromnet incomefor net taxable incomeIncome andprofits taxNumber17348616353,10811.074.49123, 698,525MCtDeficitAGRICULTURE AND RELATED INDUSTRIESI. Farming:Cotton farmingGrain farmingFruit farmingStock farmingAll other farming__.__Total farming..II. Related industries:Logging_FishingIce harvestingAll other related industries..Total related industries10Agriculture, n. p. d.,1 or combinations of I and IIGrand total agriculture and related industries..s13103583212,640$187,729223, 5092,716,3862,617,52565, 904, 914155,477956,1946, 665,426$13,14727 192260,947176, 6277, 043, 4767,9973,34271,650, 0637, 845,4607, 521, 3894,65541, 527, 275Q391174156617212999216015,418,4471, 214, 675611,8743, 286,4601, 003, 748255,43517, 609233, 9531, 746, 805103, 54360,172358, 50817975644572, 460,362H714,529314,9464, 812,4475Qg1,33856320, 531,4561, 510, 7452, 269, 0287758, 302, 284t=J25919, 68729, 00532616100, 7749,3603,91492, 201, 2069,385, 2109, 790, 7435,44649, 930, 3333,8721,391133,256,43110,012, 84415,430,4332,48155,898,6679715213746425444245782768,183, 24922,813,98610, 718. 6525,533,1196,325,3992, 775, 34615,871, 659123, 348472, 224485,498673, 074866, 8281, 319.863626, 587724,15753128803821785, 665,59210, 958, 0162,665,0449,925, 26229,095, 987$424,366509 9465,819,947HgjftMINING AND QUARRYINGI. Mining:oal mining_CoiMetal mining—12Iron13Copper14Lead and zinc15Gold, silver, and precious metals..16All other mining.__1Main business not precisely defined;$68,36330441,2199565,748CD00TABLE 9.—Corporation returns—Distribution of incomes by industries jor the United States—ContinuedCorporations reportingno net incomeCorporations reporting net incomeSerialNo.Totalnumberof corporationsIndustriesNumberNet incomePrior yearloss deduction fromnet incomefor net taxable incomeoIncome andprofits taxNumberDeficitMINING AND QUARRYING—continuedI. Mining—Continued.Nonmetal m i n i n g Oil....__._Gas_.___Salt, mines and other sourcesAll other nonmetal mining._1All other mining concerns, n. p. d., combinations and tributaryindustries_Total mining_II. Quarrying:StoneClay, sand, gravelPrecious and semipreciousAll other quarrying, n. p. d.1_Total quarrying26Mining and quarrying combinations, but main business not givenGrand total mining and quarrying3,74287552491,0728231111$37,438,2851,058,2794,982,4991, 722, 342$2, 775, 5382,44432, 230222, 544$4,413,262116,546616,137173, 5262,670524138$179,683, 60580, 390612, 6192, 322,4897,6781,24820, 386,5342,168,1812, 201, 1116,43029, 929, 76816, 7874,218252,418, 77534, 941, 85612,569326, 837,4395648821619732952637311,560,77013, 656, #87502, 3944, 791, 048491,533,35,66,1,65993130, 510, 29927,161,5243927182660631, 333, 8561,566,17958,194582, 946235356131242, 824,0182,818,115103, 2521,013,4531,126, 4393, 541,1757286, 758,8386326636, 57412, 32474, 34037657,56118, 5095,175283,565, 64836,080, 61930, 777,03913,334334,253,8381,3351,5121772,490201,407124249836843821,779117597712644,835, 38022,271, 22515, 053, 99237, 508,973196, 23736,237, 7084,330,3423,407,883449, 2281,183, 087211,134402, 38115,0311,933,0275,421,3112, 518, 9261, 843,0244, 401,08221, 2374,185, 340522,158314,429MANUFACTURINGI. Food products, liquors, and tobacco:Bread, bakery products and retail saleMilling, flour, meal, feedCereal preparations, etcDairy products and condensed milkButter substitutesChocolate, confectionery, ice cream, etc.Coffee and spices_Fish canning and preserving___59,996 I790,693 I499669957119648471233, 605, 3299, 407,813957, 3203,200, 958113,4127, 677,571544,2212,157,423HiWHI—iOm3aogfedFruit 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 productsTotal food products, liquors, and tobacco..II. Textile and textile products:Textile fabricsCotton 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 etcTotal textile fabricsTextile products, other than clothingCarpets, rugs, mattings, etc...Cordage and twineArtificial leather, oilcloth, linoleum, etcAll other textile products other than clothing_Total textile products other than clothing.ClothingCustom-made clothing, etcFactory-made clothingMen's clothing, suits, overcoatsWomen's clothing, suits, coats, skirtsHats and caps, etc....CorsetsShirts, collars, cuffsHosiery and all knit goodsAll other clothingTotal clothingTotal textiles and textile products28, 329,810497,177381, 618676, 688314,3133,386,4813,163, 0435, 702, 97513, 2605, 069, 7852,168,4951, 685, 419817, 22911, 833, 9205, 964, 66739317421033805892602855005,663, 5236,894,17811,5505, 285,3922,988,02711,171, 4998, 753, 7255, 696,11050,047,919506, 924, 38652, 331, 22655, 646, 3005,487124,175, 97056829336829141,141258110, 649,10264, 788,15229,558, 5452, 743, 6812, 948, 724143,419, 5384, 355,1106,431,9482,196, 7601, 956, 93610,4907,111,346331, 78013,137, 9567,812,1053,438, 027336, 937366, 79016, 969, 801466, 76617711831213125671616, 738,6094, 335, 2048, 552,132128,40794,83914, 939,1971,111,8372,671358,462, 85218,039,26042,528, 3821,360105544175668382857033, 992,8415, 743, 8609, 938,34031, 331, 895206, 6981, 598, 540489, 8814, 052, 5074, 219, 382513, 7061, 203, 9133, 331, 517371613186568, 765260, 95392, 0733, 722, 25695670481, 006,9366, 347, 6269, 268, 5182524, 644, 0477674995, 903, 659544, 928597, 4322681, 093, 2716331,7237281182951,1841,3364231,0134666918176289019, 248, 3999, 244,1138, 761, 4732, 434, 7004, 565, 44830, 311, 89543, 472, 8262,156, 072622, 3731, 080, 5455,477465,2511,868, 0173, 436, 5442,138, 813922, 933891, 635294,176484, 6203, 456, 9874, 851, 596210710262491144224463, 010,9716, 823, 6302,307,9551, 083, 0561, 002, 6307, 243, 8438, 734,9356,7844,303123, 942, 51310,179, 20713, 638,1922,48131,300, 29111, 7717,678563, 412, 30134, 566, 09365, 435, 0924,09371, 844, 5631,00357442401,4551,3974695631,13461040021371,07580820927863427,506,82358, 245,044108,07668, 911, 89519,423,07714, 734, 5997, 428, 75395, 208, 64051,515, 73914,1538,66674541168042261,7084194,0311,537,44012,163,12235,900,225mHoinoogMain business not precisely defined.00TABLE 9.—Corporation returns—Distribution of incomes by industries for the United States—ContinuedCorporations reporting net incomeSerialNo.Totalnumberof corporations NumberIndustriesNet incomePrior yearloss deduction fromnet incomefor net taxable incometoCorporations reportingno net incomeIncome and Numberprofits taxDeficitMANUFACTURING—ContinuedIII. Leather and leather products:Boots, shoes, cut stock, and findingsGloves_Saddlery and harnessTrunks and valisesTanning, graining, andfinishingleatherAll other leather and leather products....__.Total leather and leather productsIV. Rubber and rubber goods; also celluloid, ivory, shell, and boneBoots, shoes, and garmentsBelting, hose, and tires...__._Celluloid, ivory, shell, and boneAll other rubber goodsTotal rubber and rubber goodsV. Lumber and wood products:Saw and planing mill products, etcFurniture, all classesCarriage and wagon bodies and parts, etcAll other lumber and wood productsTotal lumber and wood products___VI. Paper, pulp, and products:77All paper, pulp, paper products, etcVII. Printing and publishing:General printing and publishing, etcPaper manufacturing and printing, n. p. d.1..Special processes and tributary industries, etc..Total printing and publishing1,199408290209683670275554102413$50, 012,911758, 270996, 307733,7944,100, 67415, 786, 381$1, 524, 966263, 414164, 856123, 687953,7501, 807,134$5,947, 48457, 88095,31869,727381, 8751, 695, 388529132736107270$16, 403, 319146,068266,984188,8147, 901, 02411, 220, 283UiH>£wH2,3031,32172,388,3374, 837, 8078, 247, 67298236,126, 492$2514790345122963169811,17312, 602, 0984, 940, 35027, 570, 7456,56010, 348,483602, 55312, 491, 40799, 616279, 572532, 6371, 927,8501311827176116,84912, 458, 536156,853%8,830,744£60727345,924, 36623, 449, 0032, 839, 67533421, 562, 982^3,7111,497232,1512,6151,140171,478209, 557, 60046, 859,321434, 61142,198,42518, 244, 5972, 247, 3366565, 009, 64423, 518, 7305, 438, 50250, 9754, 449, 0081,096357667318, 528,4, 733,73,9, 250,7,3825,250299, 049, 95725, 502, 23333, 457, 2152,13232, 586, 6601,8151,240109,909,19714, 346, 81312, 232, 69957514,931, 9237,8422161,1655,227143813147,930,4844, 740, 66113, 275, 9602, 255, 80190, 683987,37917, 435, 782551, 3601, 441, 8082,6157335221, 000, 557402, 0142, 224, 7139,2236,183165, 947,1053,333, 86319, 428, 9503,04023, 627, 284708614544794SVIII. 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:StoneCut building stone, crushed stone, etcClay and earth productsBrick, tile, terra cotta, fire brick, etcGlass and glass products—Glass manufacture, plate or window glass, etcCombinations stone, clay, and glass manufactureTotal stone, clay, and glass products9799100101102103104X. 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 rollingmills, etc-.Agricultural machinery, steam appliances, construction machinery,etc.Metal-working and paper-making machinery, heavy ordnance,rolling stock, safes, vaults, etcGeneral electric machinery, stationary and marine engines, refrigerating machinery, etc-_.Motor vehicles, auto and truck bodies, and spare partsBoot and shoe machinery, typewriters, and calculating machines,gas and electrical fixtures, etcMetal furniture, ornamental ironwork, sewing machines, etcFirearms, hardware, cutlery, hand and machine tools, gauges, etc._.All other metal productsMetal products, not iron or steelBase metals, smelting, and refining, etcAirplanes, complete or parts_Precious metals, smelting, refining, etc—Total metal manufacture..XI. All other manufacturing concerns:106All other manufacutring, n. p. d.,1 etc.Grand total manufacturing..1Main business not precisely defined.1,0066924125421642293,272570477153213841191,85646, 802, 29133, 229, 7675, 916, 963146,140, 3084,678, 2122, 483, 933180, 332,17210, 918, 2421, 312, 290777,1541, 483, 61438,7061,129,1036, 581, 6394, 424,1103, 925, 985619,18518,151, 530572, 616210, 52421, 522, 423436215259329801101,4169,2,9,33,6,3173,472419, 583, 64622, 240,74849,426, 3732,84594,157,796875, 619933, 615347, 350421, 806979,24613, 643,14023, 957, 0201,38593, 785,1857,172, 72010,990,8365413, 531, 6861,12563, 781,1853, 308, 4687, 475, 4515446,133, 653562443403028, 257,1132, 020, 459640, 77861, 6463, 406, 407240,747222144, 637,37671, 6604,2012,880187,843, 94211,183, 61222,113, 4411,32114,374,375WHHhHGOHy—i93448, 569,9063, 545,870664,132494, 587, 5702,5481,799373, 317,86340, 653, 60141, 703,39274926, 756, 241oc1,5971,041116, 028,17219, 628, 27811,907,16155621,314,400fed535130,261, 97410, 239,96614,993, 2282345, 690, 774ioo6079757802618346,13034443125, 200, 710351, 750,8891, 559, 76412,193,8022,913, 56842,410,2252635445,910,44055,360,9394311844993,80940,656, 32128,615,91548, 652, 395220,440,9621, 579, 315456,0743,180,81136,827,3594,832,4353,490,6165,574, 48422,661,080349773352,3218,156,7681,177,1345, 739, 52635,308,957848357635411549570,166, 854327,16213, 506, 7665, 560, 51245,815731, 7368,056, 63833,1221, 530, 635307205,205,426508,8162, 363, 58516,24010,1681,427,495,889136, 202,903160, 770, 7166,072178, 080, 576I6, 664 |85,199 i53, 795 |11,18723, 207,55, 265,5234,52389, 543, 0604, 271,899, 449 ! 351,201,484,863, 65631,404701,011,681473,420, 323ooCOOOTABLE 9—Corporation returns—Distribution of incomes by industries for the United States—Continued'•SerialNo.Corporations reportingno net incomeCorporations reporting net incomeTotalnumberof corporations NumberIndustriesNet incomePrior yearloss deduction fromnet incomefor net taxable incomeIncome and Numberprofits taxDeficitCONSTRUCTION106107108109110111112113Excavation 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, carriersystems, etcWrecking, razing, or moving (not marine).All other construction and contractors, n. p. d.1_Grand total construction___1,315157552814,5087859133126. 3, 080$16,961,9264, 614, 0611,941,4494, 646, 58433, 678, 378$882,962152, 408223, 6281,381,0032,193, 459$1,888, 895540,928219,419402, 4413, 405, 04453066221551,428$7,135,3111,693,925150, 2424,426,9359, 550,9132,525953,6151,761642,2119,871,289367, 81539,922,4129,842,84319,1014, 324, 525828, 21133,7904,120,105764311,4044, 480,429131,18215, 239,60712, 5518,151112,003,91419, 019,92911,438, 8334,40042,808,544642396605336175402525, 172, 26330, 598, 87882,362, 73025, 076, 255333, 279293, 26162,278, 7733, 762, 43110, 216, 70230622120336,831, 74819, 668,8455, 512,350oo1,643913638,133, 87125, 702, 79576, 257,90673062, 012,943g65157151,5871810489071, 901, 55013, 685, 5391, 056,41524, 785, 43857,440536,95247531, 368,840229, 0401, 603,981131, 0302, 795, 5556808, 520,163957,981211,05621,486, 2241,8241,03741, 428,9421,963, 2324, 759, 60678731,175,4243,4382,2057183632,3471,34550823218,825, 88412,863,83812,123,9121, 772, 352385, 426250,935229, 23047, 0091,932, 7371, 371,3451, 418, 577177, 5761,0918602101316, 225,9513,406,8791,154,703298,2026,7244,43245, 585,986912, 6004,900, 2352,29211, 085, 735OTRANSPORTATION A N D OTHER PUBLIC UTILITIES114115116117118119120121122123124I. Rail transportation:Steam railroadsElectric railroads. _All other railroads, n. p. d.,1 etcTotal rail transportation____.__II. Water transportation:Ocean lines, transoceanic and coastalLake, sound, bay, and river linesMarine salvage and wreckingAll other water transportation, n. p. d.,1 etc...Total water transportationIII. 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, etcAll other local transportation, n. p. d.,1Total local transportation, cartage, and storage____125126127128129130IV. 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 etcTotal other public utilities and transportationGrand Total transportation and other public utilities.2,0026034,0831,5408711,823j 10,9221,5514433,1521,1973971,147!i|i7,887 !120, 853, 93439, 719, 354147,132, 71117,156, 527147, 672207, 250,899532,261,09721,11314,26918, 6404550, 8583,74827, 35512, 8492634,1452,26818, 898322, 028,4931,196, 664497,179, 41040,426, 776337, 094, 726100, 64668,1861,197, 926, 0691,8382,2032,9512929611,4382,22918611,836,88336, 528, 96520, 497, 7051, 021, 6907,2844,8144521,7122813,0011,257,409,8710, 0571, 007,980193, 372142, 4954,4281, 372, 27814,807,279 |4,776,05718,017,2171,959,1822,87025,518,561 I3, 430, 61065, 081,16632,009,237 \ 150,998,913 |4511609313434746767,303, 0441, 005,8481, 591, 3531, 488, 031V 268,1939, 719, 2163,035 I21,375,6856,844125,649,787TRADE131132133134135Wholesalers and jobbers, including exporters, importers, etc_____Department stores, either wholesale or retail, or both__Retail stores, all other, etc_Commission trade, includingcommercial travelers and special agents, etc.1All other trade, n. p. d., etc__Grand total trade.16, 995,4731, 904, 97031, 538, 96333, 850,128146, 28254, 340, 0625, 034, 34535,165, 6275, 7911916, 713• 1,480"8,45779,441,426138, 74294,950,863'• 9,311,04580,955, 36790, 693, 298128, 536, 44432, 460264, 797, 443373,0991, 713, 284490,02420, 9071,280,8934,144, 98.32,103,15599, 6518777657221065,777,08810, 379,8262, 546, 207644, 64469,885, 2432, 597, 3147, 628, 6822,47019, 347, 7652831,1951051,67211, 239,83116, 208,94410, 058, 56219,152, 214485, 532887, 998843,882952,0491,307, 7491, 725, 6401,141, 5192,058,6401695171761,3291, 919,1263, 492, 2854,803, 6659, 736,0595,4463,25556, 659, 5513,169,4616, 233, 5482,19119, 951,1353,202 |1,99525, 272, 916643, 7932,801,8921,2075, 219,8981,1731,2821,2821,3004,1456927941,0325072,3935,018, 4194, 051, 7338,813,0065, 955, 60612, 711, 986147,037111,22844, 784360, 694347, 383514, 239376, 863972, 533637,8421, 211, 2304814882507931,7522, 228,6371, 399, 611423, 3115,026,8415, 543,97240,253,892 |SEEVICE136137138139I. Domestic service:Restaurants, lunch rooms, etc_Hotels, board and lodging houses_.Laundries, cleaning ana dyeing 1All other domestic service, n. p. d., etc.140141142143Total domestic service_II. Amusem*nts:Theaters, or theatrical organizations, etc.Moving picturesMoving-picture productionAll other amusem*nts_1441451461471481491Total amusem*nts.,III. Professional and other services:Business services, advertising, appraisers, auditors, actuaries, etcEducational service, including art, colleges, schools, libraries, etc., teachers, etcCurative services, physicians, surgeons, etc..Legal services, lawyers, patent attorneys, etcEngineering, mechanical design, invention, scientific research, etcAll other service, n. p. d.,1 etcTotal professional and other service..12,384 |Grand total service25,114Main business not precisely denned.7,41361,823, 6661, 654, 91915, 482188, 368,4607,421, 6946,514,599 |20,376,8294,97119,842, 2709,63259,141,170QGO3OOooooTABLE 9—Corporation returns—Distribution of incomes by industries for the United States—ContinuedCorporations reportingno net incomeCorporations reporting net incomeSerialTotalnumberof corporations NumberIndustriesNo.Net incomePrior yearloss deduction fromnet incomefor net taxable incomeIncome and Numberprofits taxDeficitFINANCE157I. 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 developmentcompaniesHolding and leasing realty, not realty business, etc158159160161162163164Total 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-15015115215315415515616518,1532,8293,7221,096755,62813,0522,1922,744579$842, 773101,913, 76973,085,85599, 549,43236, 737,12923, 723, 094$56,7571, 679,0061,806, 7631, 662,478390, 7841, 295,08011,487, 7586, 659,65911,965,9884,087, 7592, 717, 261572,6355,101637978517$634,07836, 595,09534, 272,86518, 725,98312,929, 60812, 269,04614,67242,09524,88384,937,109222,826,3583, 545, 2756,415,6648,637, 65523, 339,9454,83317,21235,062,07188,894, 63590, 96258,992643,615, 51916,851,80768, 985,12431, 970239, 383,3814173025122605252335819135152411344109,039,706778, 9678,977,9981, 572, 7621,012,1921,20026,181,10311,41022,7801, 502, 597717, 2318,44112, 963,16891,819935,085106,44356, 7523,133, 2652,808, 740591111673641179780,318592,88515,685,691185, 944100,640,03016515,051,333132,936,366132Total insurance companiesAll otherfinance,n. p. d.,* and combinations of I and II, etc.1,113147, 563,9285, 395, 72416,962,0077372,54976,903,9681,439,7069,167, 2481,41138,493,40562,654868,083,41523,687, 23795,114,37934,118410,813,1523,41926,2501,71350,071,0778,808,1655, 209,9621,70626,25024,345,929803,1101,71350,071,0778,808,1655,209,96227, 95625,149, 039398,933233,3398, 321, 529,134578,307,088937,106, 798165, 5942,013,554, 987Grand total finance..ALL OTHER166167All other active concerns whose business can not be identified with any maindivision; also combinations of main divisions when the main business is notgivenInactive concernsGrand total all other concernsGrand totali Main business not precisely defined.,SHOmnog87STATISTICS OF INCOMETABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories(Income returned for the calendar year ended Dec. 31,1923)ALABAMACorporations reporting net incomeTotalnumber ofcorpora- NumtionsberIndustrial groupsNetincomeAgriculture and related industriesMining and quarryingManufacturing: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 substancesStone, clay, and glass productsMetal and metal products-..All other manufacturing industriesTotal manufacturing1165543178154j$27,074142, 627$15,077315, 259 !834121112132998, 5713, 697, 34638, 8243346, 547,93016,894(522, 58815, 552 j438, 770 !108,227403,471 I4,671264,444770, 3611, 86272, 695331,196,146107,550 !134, 875351, 024 j22,688 |11, 203, 037 I 3, 182, 919I413,10747. 74037, 827994, 528636417Constructionj 64Transportation and other public Iutilities135Tradej 1,164Public service—Professional,amusem*nts, hotels, etc. _ 194Finance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainable19Inactive concerns16733207, 559938493, 341, 5728, 334, 820Total3, 59,rPrior yearloss deduc- Incometion fromprofits Numnet income ind taxberfor net taxable income$183,054 \2, 756, 612 j2263142720,1164, 853,87914472, 9282,34845,961,34143121Deficit$283, 785942, 261140, 375418,1453,19218, 090963, 999137,145570, 69115 I2342,134132, 348345, 580160, 6272,570,6512192,890,1929,00318, 20931386, 06840, 384398, 584838,41237256, 3411, 602, 9814,079,66325, 085, 801651Corporations reporting no net income497,913 |15, 880 !66,852479, 3153155296, 655751,19254, 36525751674, 756, 7241, 2477, 225, 661$5, 593617$11, 58535,444$30, 63818,1817,187644,10330, 4533,70222,51311,337947,953109,481 '16, 03518, 06015, 550636ALASKAAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobaccoTextiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood products..Paper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industriesTotal manufacturing122164$52, 7921,1861226293, 47211, 0697556, 081112213160,62279, 27210,889STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrialgroups, forStatesand Territories—ContinuedALASKA—ContinuedCorporations reporting no net incomeCorporations reporting net incomeIndustrial groupsConstructionTransportation and other publicutilitiesTradePublicservice—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related business._Combinations—Predominant industry not ascertainableInactive concernsTotal...Totalnumber ofcorpora- Numtions ber1229NetincomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable income821$204,412126, 95783317, 23439,416201373,8706,616$15, 738$24, 28810, 22111313868937, 073485711395, 01097, 02370Deficit$812105,1998,3187,86287217, 260ARIZONAAgriculture and related industriesMining and quarryingManufacturing: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 substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries . . _ _.Total manufacturingConstruction.Transportation and other publicutilitiesTrade_.Public service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concerns _. .Total9o1273623724$507, Oil3,844,900$219,2812, 551,073$31, 682159, 741338$890,9901,159,2733021268,17424,10327,936932,993225,052181420,13786412,83523,678253,827251058,1266,1751592,25832308, 37838, 402114,367996621,41727, 5532,9521,4182,0203336,7356,939310, 519531,101, 535447,19299,81036247,63838912761, 7934,8575.835547,80964402871881,062, 3521, 382,101110,985120,810113,913127, 2972499228,100707,8057449232,8412,01920,4552544,114656,48316, 05958,3881292,171, 58212,7181025854,4113,472, 276629,8391,0145, 551, 722273162581441,5625486108,1798,957,195ARKANSASAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobaccoTextiles and textile products.Leather and leather products.Rubber and rubber goods1571538248$347,696422, 257$24, 7868,489$29,09344,86575105$635,922958,4609682162584,425124,97419,67414,02138,90212,13719, 25456,43512, 605341312,8993,862I11,50389STATISTICS OF INCOMETABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—ContinuedARKANSAS—ContinuedCorporations reporting net incomeIndustrial groupsManufacturing— C ontinued.Lumber and wood products.Paper, pulp, and products. __Printing and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal products.__All other manufacturing industriesTotal manufacturingConstruction. __Transportation and other publicutilities.. .. . .TradePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainable.__Inactive concernsTotal .Totalnumber ofcorpora- NumtionsberNetincomeCorporations reporting no net incomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit151110$8, 557, 389$390, 566$1,009,854413321270,8258,00133,4551213, 7103315451, 442165, 63933, 79318584, 75018231117178, 001107,88376,6664,80511, 5409 7237621,05565, 692$305, 7972114158,3486,89216, 819713, 08238626010, 466,982722, 8621,185, 7271261,320,8472813131,49813, 77211,9611568, 391139811885601,667, 0585,142, 91727, 772426, 693191,453498, 572512511,117.4591,902,42611375448,84943, 8533880, 5726815283,108, 34893, 831280, 4441531, 000, 6213211215637,17022, 00574, 66517112129,1032, 6121, 66922, 372, 7751, 340, 2102, 360, 6339437, 213,801CALIFORNIAAgriculture and related industriesMining and quarryingManufacturing: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 substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries_Total manufacturingConstructionTransportation and other publicutilitiesTradePublic s e r v i c e—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotal1,2731,672465293$8, 568,18214,164,383$612,635731.566$924,2381,835,1718081,379$9,623,97630, 592,16767519357242374134739312039111702823225,013,4613, 726,139733,4132, 574,09018,258, 5197, 680, 6976, 604,3623,178,147137,11439.158327,175777,02627, 92050,4512, 681, 698430,20781, 753279, 3491,994, 666953,099787,19328273181367131154 468 3491,150, 671315, 503574, 6571,053, 726114,625880,90229616113,871, 608525,4121, 648, 6331352,918,00916360711537715,580,58517,488,33757,810969,8421,927, 7102,015,80948230595,4353, 760,1521923442,9847,954, 604164,461921,0511521,873,8421,838 119,485,8156,254,51613,721,1681,14617,705,87141125710,283,946458,4611,185, 7561541,322,8429083,5355822,53043, 531,58484,948, 663195,8414,174,8205,327,3789, 756,4963261,0055,991,3319,721, 591186,0751,963,8525174,798,9321, 582,3367,615, 6451,78717, 702, 7285,868,045103,183703,5051121,3182,536,4551,0899,834 369,970,23414,299,43343,033,2098,55299,996,9821,3668494,6912,9042281,31811618,38616,930,15566,189,46190STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrialand Territories—Continuedgroups, for StatesCOLORADOCorporations reporting net incomeIndustrial groupsAgriculture and related industriesMining and quarryingManufacturing: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 substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industriesTotal manufacturingConstruction__Transportation and other publicutilitiesTradePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotal.Totalnumber ofcorpora- Numtions berNetincome2841,00383168$181 9156,097,850 I1623394362899422311726218,683,935163,81412,860694397,73024,2262,258,252672950833138Corporations reporting no net incomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit$10,295702,106201835$1,819,5738,929,0235, 671, 68962,8751,691,7069,5538893,61347, 6592,528271,26268116319639,12878,86680,6609,623178,14227148,0158, 745,76211,6371,089,49238131,596522,311820.1306,790165, 67558,75578,7861945284,365413,540<R99 Rflfi353,0728534473,30856,30748,17251126,77362033332,103,0225,986, 7163,298,8022872,090,7088948222,3408,44817,53641365,8782271,4101113, 242, 8587,046, 2352,378,609894,503221,871768,1491165534,161,2733, 626,4254071,45985724475973772336,3442,6361,202,32841,549115,011163539,6669,110,611119,7151,012,1887003,158,2191,283;6433,275,20736,85840772723,60628360,490,80213,080,6256,182,8163,70825,414,654CONNECTICUTAgriculture and related industries_-_Mining and quarryingManufacturing: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 substances.Stone, clay, and glass productsMetal and metal productsAll other manufacturing industriesTotal manufacturingConstructionTransportation and other publicutilitiesTrade9322538$1, 514,850315, 288$152,8592,051$163,83438,4434014$219, 56682, 56113322822154548140831611173333901,090,95411, 270,157297,494602,928656,9481, 522, 7461,859,41155, 3072, 730,664233,461160, 524103,43311, 502116,7631,113,2036,77874, 67656, 790173,924218,0085067118121550497,4262,049.081255, 26794,812104,860134,366381, 66662381,709, 5886,817207, 21524160,11365558513471, 212,88247,063,315112,3857,063,490130, 2284,967,2031421143,9285,055,56926115611,686,876731,3721,418,84010514,293,1451,5771,01078,973,29911,208,9558,483,62856723,070,2332391591,195,493191,58898,66580547, 2192441,4881831,04110,545,68710,893,964208, 559708,3241,266,9681,101,703614473,997,9782,782,98491STATISTICS OF INCOMETABLE 10.—Corporation returns—Distribution by industrial groups, forStatesand Territories—ContinuedCONNECTICUT—ContinuedCorporations reporting net incomeIndustrial groupsPublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotal..Totalnumber ofcorpora- Numtions berNetincomeCorporations reporting no net incomePrior yearloss deduction fromIncome Numprofits bernet income and taxfor net taxable incomeDeficit377234$1,402,925$11,381$138,200143$1,364,2571,02266215,874, 708105,0601, 870, 6503605,493,4464538523218, 68018,14620, 7452238536,1045063,373 120, 934,89412, 606, 92313,182, 8362,11937, 594,8545,492DELAWAREAgriculture and related indusdustriesMining and quarryingM anufacturing: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 substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industriesTotal manufacturingConstructionTransportation and other publicutilitiesTradePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related business _ _Combinations—Predominant industry not ascertainableInactive concernsTotal30611113$31, 833750,048$9,058127, 391$1,12777, 4521948$353,420881,976491013113716317511179471, 4692, 253, 748139, 756286, 3551, 466, 477772, 439213,88648,8351838212, 89018,145864, 20024,48587347, 657281, 0009,69935, 794179,09696, 00624, 745719, 306191318, 553, 9147, 902, 7831, 330,0926252, 370639415280, 9861, 916, 4011, 031, 29234, 767109, 5532242,1791, 511,42959, 67624, 50119123, 257,1847,612404, 857740, 20719211529, 612, 6159, 075, 5722, 553, 266772,925, 2113724529, 3482,84062,9711356, 8233522320156540, 7801, 592, 58470,17673, 22756, 651162, 6211567205, 781800, 7126336247, 02811, 35324, 68227180,1053532048, 578,92176, 5121,033, 5581493, 673,14913109950,1445,2893,95441099,379141,11658841, 933, 3019, 451,4183,976, 2825289,086, 570$6, 639111,0271335$85, 38074, 09196, 0754,59417561, 76219, 79612, 7335,1544225,94167,4954,397DISTRICT OF COLUMBIAAgriculture and related industries._--Mining and quarryingManufacturing:Food products, beverages,and tobacco_._Textiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood products_Paper, pulp, and products.._54441—25f-174449$57, 2951, 068,4804213258826, 62146, 004584162789109,40242,809$174, 93532, 23292STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrialgroups, forStatesand Territories—ContinuedDISTRICT OF COLUMBIA—ContinuedIiTotalnumber ofcorpora- Numtions berIndustrial groupsManufacturing—Continued.Printing and publishingChemicals and allied substances . _ - .- -- _Stone, clay, and glass productsMetal and metal products...All other manufacturing industriesTotal manufacturingConstruction.. _Transportation and other publicutilitiesTrade--Public service—Professsionalamusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotalCorporations reporting net incomee Netincome6247$1, 906, 619221368, 42215271214462, 88197, 356Corporations reporting no net incomePriar yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable income$4336,686899Deficit$230,88015$74, 7827,1659287,89855,1019,81631311, 303181,1192710312, 2827,46036, 64017162, 2882251383, 873,18547, 710458,15887876, 78159891, 074, 518238,942119, 87430215, 72754 23. 576. 996270 | 6.810.6216,53045, 8122,938, 385800, 79117135859,8651,162, 7402141452,139, 41285, 496236,48469372, 7463632365, 828, 27613,613683,4571271, 579,4206,074513410, 986613, 0385, 360,8896525, 237, 736714051313481, 57592354, 32044,483,103FLORIDAAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobaccoTextiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood products.Paper, pulp, and products...Printing and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal products.._All other manufacturing industriesTotal manufacturingConstructionTransportation and other publicutilitiesTradePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotal2932911111$977, 04968,179$76, 0336,277$92, 9225,61118218$1, 971,178338, 47415312290911, 054, 46344, 2781.75032,1593,648112,8903, 5056331839, 21918, 7151,1281612841051605, 317,439236560, 923289, 611614,14410, 26059, 75556124618, 59634966,90917035727,92747485, 26835262, 73625362025247, 629278, 91958, 74218,13720, 35028, 07251131, 32922, 7373525276, 50320,19628, 2581043,1525803718, 510, 067433, 227952, 2422091, 904, 87010370811,63691,16978, 72333171, 2962011,0191287307, 967, 7518, 267, 20432, 265279, 612974, 246868, 25773671, 9501, 638, 9362711581, 282, 71152,439128, 6941,4668657, 305, 788435, 524716,1305034122208,143142, 7844, 656601283414,3532,46635,398 528 i 1 54Q ssn3,821,4811,887289113627,4834, 321,804209,4391711,855,44793STATISTICS OP INCOMETABLE 10 .—Corporation returns—Distribution by industrial groups, for Statesand Territories—ContinuedGEORGIAIndustrial groupsAgriculture and related industriesMining 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 substancesStone, clay, and glass productsMetal and metal products...All other manufacturing industriesTotal manufacturingCorporations reCorporations reporting net incomeporting no net incomeTotalnumber ofPrior yearcorloss deduc- IncomeporaNumNettion fromtionsprofits NumDeficitberberincome net income and taxfor net taxable income178416324$205,211194, 270$55,1314,618$11, 74219,39311517$639, 367297, 521202176103180127213714251142*9498, 028, 68621, 088, 693162, 5925,5612, 754, 259631.109309, 260158, 8461, 301,05229, 6815,561119, 67111, 2577,077965,9462, 532, 68816,147305, 96276, 31728, 96965345238323403,837445, 96753, 966168, 775438, 99785, 498112, 895132471,450,030210, 080148,827851, 556, 075657047551, 584,0091, 437, 96290, 451487, 001181, 83286,0271815117,468177, 9558655688, 680214, 66152,12331204,4111,00868938,140, 8412, 635, 3384, 394, 8383193, 765, 84485Construction.Transportation and other public281utilities _. __1,553TradePublic service — Professional,201amusem*nts, hotels, etc__Finance—Banking, insurance,and related business. _1,429Combinations — Predominantindustry not ascertainable57Inactive concerns130Total4,96347505, 432107,15141, 47038302,1751691,0294, 873, 24210,067,17344, 9621,073,488580, 411960, 3691125,135, 5273, 259, 5281291,196,89233, 084124, 3179188,040, 378127, 883839, 78126528,04883, 87951, 537511311303,09463, 751, 4874, 165, 5347, 023, 8581,86916, 996,46452472182,4322, 587,429826, 641HAWAIIAgriculture and related industriesMining and quarrying$3, 352,000$742, 051$318,49921$343, 90679654314,410, 787261, 2172,191, 3341, 523, 22032, 40025364, 7242,334213, 7831175,1467,922612, 35121770, 79496, 84911,94936o2,85379852,9741310, 42838,84715612022,194,1871, 714, 31942444, 6182179,261427,9797COTotal manufacturing25COManufacturing:Food products, beverages,and tobaccoTextiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood products __Paper pulp and productsPrinting and publishingChemicals and allied substancesStone, clay and glass productsMetal and metal productsAll other manufacturing industries467,6831228015,962,867394STATISTICS OF INCOMETABLE10.--Corporation returns—Distribution by industrial groups, for Statesand Territories—ContinuedHAWAII—ContinuedCorporations reporting no net incomeCorporations reporting net incomeIndustrial groupsConstructionTransportation and other publicutilitiesTrade_.Public service — Professional,amusem*nts, hotels, etc.Finance—Banking, insurance,and related business_Combinations—Predominant industry not ascertainableInactive concernsTotalTotalnumber ofcorporations Number835179Netincome6$431,196261102,841,1423, 093, 646Prior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit$53,0132$2,192$11,92022, 610351,262367,26596941,527337, 2892815170,84119,6961368, 679132921, 628, 5484,268186, 28140234,434112510226, 34243726,9811253,17527, 706, 5822,975,4733,037,3162221,475,820$472,1911,439, 552$288,89567,124$14,873169, 728'87323$1,552,392725, 926364586IDAHOAgriculture and related industriesMining and quarryingManufacturing: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 substancesStone, clay, and glass products.Metal and metal productsAll other manufacturing industriesTotal manufacturingConstructionTransportation and other publicutilitiesTrade.Public service — Professional,amusem*nts, hotels, etc._.Finance—Banking, insurance,and related business.Combinations—Predominant industry not ascertainableInactive concernsTotal144350572766224211178, 52915, 8322,43464,4377,7171,72954241150355, 305, 6671, 056, 083527,4971565,819271845, 3713,133933,13831445217, 90397225,278128, 3467520, 90975, 9325171310544915, 90911, 890217, 0651,120, 520568, 37866398, 9085,048731,94921,019146,14054187406, 2641,206, 75998, 5185, 780, 420166, 2731,28358613646, 34611448560298238, 4171, 682, 6865,800118,81611875184, 9322,84412, 6024364,159430204475,1302,66927,650226919,01813113811, 210436511314, 913965,8741,1115, 320, 2881,95184010, 330, 8841, 606, 668ILLINOISAgriculture and related industriesMining and quarrying228564116225$878,02113,860, 444Manufacturing:Food products, beverages,and tobacco..Textiles and textile productsLeather and leather products .Rubber and rubber goods—Lumber and wood products...94576713735429569512782233971,093, 914 12,438, 64523,400, 399 1,898, 9894, 675, 995361,888226,47416,19919,369, 957 2,921,821$157,718401, 5967,258,3782, 625, 285529, 42122,4132, 006, 540112339$908,4657,302,88837625559139010, 798,0544, 544,4861,806, 487177,8653,259,58695STATISTICS OF INCOMETABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—ContinuedILLINOIS—ContinuedCorporations reporting net incomeIndustrial groupsTotalnumber ofcorpora- Numtions berManufacturing—Continued.Paper, pulp, and products...149Printing and publishing986Chemicals and allied substances538Stone, clay, and glass products .285Metal and metal products... 1,758All other manufacturing industries1,403Total manufacturingConstruction __Transportation and other publicutilitiesTrade...Public service — Professional,amusem*nts, hotels, etcFinance — Banking, insurance,and related business. _Combinations—Predominant industry not ascertainableInactive concernsTotal7,4328741,2137,099NetincomeCorporations reporting no net incomePrior year,loss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit114669$5, 523, 35521, 034, 718$414,050362,045$624,1862, 475, 27835317$1,264, 5062,494,41830352, 677, 6371, 262,1676, 390, 0222355, 657, 584204 20,398, 9231,1S9 132,426, 671294, 65722, 229,4572,485, 85113, 648, 74881569534, 79314, 942,11791675, 981, 9073,050,4328, 774, 93448711, 915, 6394,915 426,809, 95045, 250, 35046, 841, 0562,51757, 395, 53563414, 907, 368887, 6091, 650, 5852402, 583, 773833 89, 232, 9204,937 127,493, 9872, 621,16618,449,01010, 714, 53812, 780, 2803802,16212, 711, 45521, 220, 3422,3281,45121, 744,192863, 5222, 391, 9078776, 224, 7763,8072,73456,184, 5721, 254,4796, 396, 9681, 07326, 592,1021661,531961, 538,189138,302165, 433701, 5311, 504,18681,15170,023,752...82.678.9079, 301136, 524, 67325, 242 15,941 752, 649, 643INDIANAAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobacco..__Textiles and textile products.Leather and leather productsRubber and rubber goods ...Lumber and wood products .Paper, pulp, and products...Printing and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal products...All other manufacturing industriesTotal manufacturing13334262131$187,9374, 251, 234$4, 372310, 327$15, 255477, 74671211$212, 0943, 353,373461117318868, 711,8553, 381,933197, 06591,4691,014,179398, 645143311,191,288585, 5261915322362251157,15123823160274,040254, 73810, 413,4671, 725, 7202,499,314461, 702350,13561, 30725, 27931, 0921, 215, 021174', 352279, 668810841365174,895808, 026992, 662278,871370, 6381481054, 296, 540146, 084507, 22643391,1901775281313298, 737, 31832,938, 58257, 7502,474, 5161,071,8113,803,88746199778, 7519,139,8073582097,838,969805, 407855, 5771493, 367, 7182,4061,61581,072,4764, 702, 5869, 376, 73779118, 077,372Construction_181266Transportation and other public608466utilities2,527 1,789TradePublic service — Professional,405amusem*nts, hotels, etc608Finance—Banking, insurance,and related business2,691 2,041Combinations—Predominant in7431dustry not ascertainable744Inactive concernsTotal10,3992, 076, 916126, 782211. 711351,305, 5269, 716, 65120,134,370852,1381,035,9921,042,4012,086, 214142738679,4553,146, 3123, 087,98797, 771310,338203859,44715,738,823287,2571, 550,3476508,312,700146,70118,71312,7704374472,772526,721 136,413,0957,435,93815,083, 5193,67836, 019,10396STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrialgroups, for Statesand Territories—ContinuedIOWACorporations reporting net incomeIndustrial groupsAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobaccoTextiles and textile products.Leather and leather products ..Kubber and rubber goodsLumber and wood products Paper, pulp, arid products. _.Printing and publishingChemicals and allied substances_Stone, clay, and glass products__. __Metal and metal products...All other manufacturing industriesTotal manufacturingConstructionTransportation and other publicutilities-.- .._Trade..Public service — Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related business. . _.Combinations—Predominant industry not ascertainableInactive concernsTotalTotalnumber ofcorpora- Numtions berNetincomeCorporations reporting no net incomePrior yearloss deduc- Incometion fromprofits Numbernet income and taxfor net taxable incomeDeficit1372015863$356,157928, 534$44,390$31,059102, 55279138$499, 502766,62938941244275, 597,869848,197198, 675104, 553646, 56189, 056145141,460,15258, 6271287711144625869699, 060114, 0655,126, 91485,4721, 315, 64043, 900114,065602, 49818,963105, 0296, 395558, 3657, 313135, 558661954886, 655672,779359, 78449, 566455, 86373471,429, 890142, 852156,91226172, 9S7102222471222, 238, 2846, 397,03959, 228777, 854265, 748723, 76255100486,1451,194, 585156891, 636, 37197, 501180, 80867432, 3661,23574424, 888, 8012, 265,1182, 770, 4784915, 429, 50914483727,96457, 60471,17361568, 5099102,4416211,6825, 086,49113, 266,48716,1791, 614, 529569,1891,159, 529289759934, 7193, 769, 5744903221, 051, 41837,18584, 0651681,125, 4962, 8941,88211,072,998233,9811,052, 0751,0129, 844, 046475262258, 25813, 9662,79625526104,4519, 0255,47757, 437,1084, 282, 9525,842, 9163,54823, 042,435$101, 351$11, 706297, 32321235$380, 6995, 399,9873,862239,51342,9056261, 672,04616, 3129,252121, 717109,11223, 33631, 48824, 74315,157764414KANSASAgriculture and related industriesMining and quarryingManufacturing: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 substances_ 1"Stone, clay, and glass productsMetal and metal products...All other manufacturing industriesTotal manufacturing3134210107$110,2862, 585,1491931471143491171032,113,146843,11513, 77610335261,966199,943195, 21859292, 235, 596377227421,107, 5751, 818, 50033, 29915,10799, 89014101, 757276,188301, 276,330132, 752209,9791030159, 588439, 8484817617,44418,19873, 86431215,2094972939, 406, 279193, 6921, 047, 2152044,121,17197STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrial groups, for Statesand Territories—ContinuedKANSAS—ContinuedCorporations reporting no net incomeCorporations reporting net incomeIndustrial groupsConstructionTransportation and other publicutilitiesTradePublic service—Professional,amusem*nts, hotels, etc.Finance—Banking, insurance,and related businessCombinations—Predominant industry not aseertainableInactive concernsTotalTotalnumber ofcorpora- Numtions berNetincomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit5129$241,228$11,941$23, 72222$159,4473791,53527597164, 580,4585, 212, 43535,023312,9758,041,374452,541104564570,0192, 712,058164100350, 5924,52127,91564193,2771,7511,1954, 591, 50893,091368, 4475563, 880, 5982515377,99132318153115, 4724,9282,98787,085,926752, 59410,270,5661,94117,532,728KENTUCKYAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobaccoTextiles and textile productsLeather and leather products.Rubber and rubber goodsLumber and wood products..Paper, p^lp, and productsPrinting and publishingChemicals and allied substances .Stone, clay, and glass productsMetal and metal products._.All other manufacturing industries__Total manufacturingConstruction_.Transportation and other publicutilitiesTradePublic service—Professional,amusem*nts, hotels, etc_Finance—Banking, insurance,and related businessCombinations—Predominant industry not aseertainableInactive concernsTotal3661619224$128, 2733, 347,905$29,005300, 710$11, 800352, 81917392$242, 2674, 882, 47230372203, 697, 0931, 268, 517352, 47839,9964, 729, 8865, 653959, 669198, 39038, 33714, 8191244109205541129437842,967407, 567147, 01440,9184,851517,429197101, 881981892301311,974, 50569, 880213,9961,019369,2969,414122, 33976497, 793,168221, 759939, 42027414,4446312848802. 230, 6623,106, 58614, 463495, 044268, 631316, 485154853,027986,126528, 87089572. 631.131543,938254,14032298, 50499268126, 814, 8392, 098, 5872,998, 5333114, 512, 550113 i3661,30678645,17526, 43362, 25635170, 06325997320, 387, 89510, 562, 68763, 049450, 8232, 508, 7261, 097, 253107333356, 7631,988, 3823132162,179,42844, 033235,19797318, 2581,0808977, 811, 84439, 834801,136183622, 7955827334704, 24285, 56171,99024273170,9791135,1533,38172, 582, 2883,138,0358,139, 7101, 772 i 13, 264, 642LOUISIANAAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobaccoTextiles and textile products .Leather and leather products.Rubber and rubber goods28024211381$870, 231750, 249$324, 65956, 731$65,15377, 892167161$1,417, 6114, 264, 715288374115621314,188,139454,48950, 7033,3041, 311, 960331,71152, 6664,5531631321612, 707,803891,1791,81212, 27798STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrialgroups, for Statesand Territories—ContinuedLOUISIANA—ContinuedCorporations reporting net incomeIndustrial groupsManufacturing—Continued.Lumber and wood products _Paper, pulp, and products..Printing and publishingChemicals and allied substancesStone, clay, and glass products__Metal and metal products...All other manufacturing industriesTotal manufacturingConstructionTransportation and other publicutilitiesTrade.Public service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related business_Combinations—Predominant industry not ascertainableInactive concerns ,Total.Totalnumber ofcorporations2411480NumberNetincome172 $25, 680,006209, 5488718, 6095194401, 776, 9702781104046, 345612, 093Corporations reporting no net incomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit$802,043124,800598$3,089,66610,18082, 65769629$1,463,42793,488142, 599337,002176, 270541,937,936126,1153,53062, 463174154, 023323, 2155026288, 690150, 36313,99224129, 63991752834, 028, 8962, 865,1583, 827, 8513897, 745,12111861931, 79545,91899, 75457616,0762281,4971371,0455, 323, 50417, 519, 492218,171756, 488621, 6091,926,44891796, 2504, 339,5372301481, 411, 36911,878150, 2451,1167077, 392, 275433, 590763, 6067440721116, 91217911, 3275,1092,84168, 344, 7234, 712, 77245282409685, 5022,766,565402,9285457, 543, 885534072,26823, 034,850MAINEAgriculture and related industriesMining and quarryingManufacturing: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 substances..__Stone, clay, and glass products_Metal and metal products...All other manufacturing industriesTotal manufacturingConstruction_. _Transportation and other public utilities. __ _TradePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotal90514218$330, 353640, 764$45, 8935,633$28, 24977, 6604833$439,570693, 757116646246532, 6705, 703, 08353, 78987, 02849,453699, 5245418555,374228,1454211222257262, 541, 46018, 606312, 6007415401,197, 2596, 089,054345, 074415, 859147,1328,829106, 306741, 21636,00716148717358,73719, 964580, 634139, 566174, 5813919426, 08110, 50749, 53920171,83714591133187, 745372, 66920,339123, 62819,29134,37732638,180234,08461414, 227, 762349, 030477, 98520151,99759736721, 622,'8571,234, 7472,526, 2982302, 653,09983, 65919164, 20993,332269, 8431, 255, 889458,515882783,135,439973,1797253744,11735796226968411,051,3084, 886, 085198121792,1868,65080, 33177258,4456054163, 381, 55541,515359,6851891,862, 5014332231985, 75539,040113, 51412322139,8183,2972,00144, 434, 9801, 738, 6534, 983,8001,29610,320,01799STATISTICS OF INCOMETABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—ContinuedMARYLANDCorporations reporting net incomeTotalnumber ofcorpora- Numtions berIndustrial groupsAgriculture and related industriesMining and quarryingManufacturing: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 substancesStone, clay, and glass products.Metal and metal products.._All other manufacturing industriesNetincomeCorporations reporting no net incomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit601472847$92,0912, 763,066$9,71031,588$6, 582339,09432100$142,0691,012,1372351382568026131153891616017933,395, 7934, 275, 784744,6565,3231, 707,954267, 2691, 857,167402,0661,647, 593177,7005,323103,06465,46924, 721348, 629342,45268,794192,07122, 716214, 925824995209381,306,631559, 539105,10666,126145,20125,831575, 58195574,072,1291, 502, 583368, 553381,537,1716714748982,017, 6065, 685, 75041, 576440, 941237, 898642,36019122,4431,242, 274141827,188,07396,451876,3131,09171431,217,5044,507,4873,314,711Construction196Transportation and other publicutilities249Trade1,056Public service—Professional,f* amusem*nts, hotels, etc308Finance—'Banking, insurance,and related business1,169Combinations—Predominant in57dustry not ascertainable.450Inactive concerns. _1112, 241,14284,154252,3743778516870830,439, 91815,718,404123, 572749,1583, 766, 8281,761,68681348Total manufacturingTotal.. .4,7834959725,0606,410,963691, 7611,096,8742,416,3191903,417,11552,135392,2581181, 254, 84581213,110, 754302, 2541,479, 3793573,189,22632326, 35117,44636,1472545085,4422,2042,81099,326,3455, 877, 50411,349,059 1 1,97316,301,840MASSACHUSETTSAgriculture and related industries. ..Mining and quarryingManufacturing: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 substances_ .Stone, clay, and glass productsMetal and metal products....All other manufacturingindustriesTotal manufacturing54441—251253253122 $39, 569,888575, 567,144$48,492581, 260$4,922,168617,072131196$911,70S7,968,82740789666479235191445209 $12,179, 876580 97,051,357318 12,131,176447,306, 8071646,435, 532121 17,203,3562998,251,085$486,1015, 849,3851,518,7323,094, 845413,5611,037, 95653, 888$1,443,77611,351,7941, 255,080521,181728,4062,019.095980,410198316346357170146$3,587, 67C10, 242,0718,361,6701,411,1651,028,1013,622,137728,05030216510, 298, 538554,8561,221,1951372, 251, 9801419831065905, 204,36052, 700, 5411,531,3144,028, 772439, 8476,075,04735393313,9447,860,38843125,737, 9443,477,0142, 741, 5413147,110,7533,027 254, 500, 57222,046,42428, 777,3722,06146, 517, 9297455,0888100STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrialgroups, forStatesand Territories—ContinuedMASSACHUSETTS—ContinuedCorporations reporting net incomeIndustrial groupsConstructionTransportation and other publicutilities_. _Trade...Public service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominate industry not ascertainable.Inactive concernsTotalTotalnumber ofcorpora- Numtions berNetincomeCorporations reporting no net incomePrior yearloss deduc- Incometion fromprofits Numbernet income and taxfor net taxable incomeDeficit620423$4, 296, 242$398,859$417,866197$2, 625,9056724,7304643,17640,805, 75965, 562,181157, 6473, 577, 7555,016,4367,356,3822081,5546, 997,31210,781,4861,10766810, 247, 767309,8331,139, 7124393, 592, 2622,2621,49841,511,847659,8794,862, 83376445,867,04511576151417, 29232,13941,50264761380,05S8999,486 462,478,69227,812, 28853,151,3436,375125,643,43215, 861MICHIGANAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobaccoTextiles and textile productsLeather and leather products.Rubber and rubber goodsLumber and wood products..Paper, pulp, and products...Printing and publishingChemicals and allied substancesStone, clay, and glass products_Metal and metal products...All other manufacturing industriesTotal manufacturingConstruction. .Transportation and other publicutilities. . _TradePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotal27317510955$2, 209,3162,819, 506$141,851373, 780$223, 645298, 579164120$920,7762, 669, 578430119401033168286274792032244921111, 494, 3482, 525,051499, 43352, 85713,152, 0435, 898, 0138,133, 4111, 832, 247198,3577,9611, 637, 092806, 475120, 9961,166,578279,07958, 8376, 3551,415, 685633,346969, 2491564020710719752,156, 627478, 8521, 013, 819158, 2323, 057, 0601,174, 935443,16816110414, 930, 614135,3191,843, 75557619, 7574, 708, 45993648 319,962, 913137,76810,088, 576566, 67938, 685, 82640396456, 35631, 413,4971331,0444263,04819,086, 8371,300, 3902,192, 7401702, 608, 3371,961 400, 493, 97916, 265,18147,818,1291,08743, 580, 6402564262743, 674,046205,978385, 7371521, 523,0734863,0603292,15618,831,38352, 654, 75277, 4603, 039, 5972,307, 6165,825, 0661579043,141,1815,176, 9667164727,057, 642423, 988766, 9252441, 457,1462,9101,90231, 665, 739619, 5362, 959, 9271,00811, 227,38689991361, 618,473437, 267143, 51353991351,041257,294 521,024,836 i 21.584.63860, 729,1374,88070,047, 81212,174MINNESOTAAgriculture and related industries .Mining and quarryingManufacturing:Food products, beverages,and tobacco_ _Textiles and textile products.Leather and leather productsRubber and rubber goods24534688114$500, 7675, 399,898$104, 782156, 584$37,968639, 935157232$2,049,1181, 861, 7905411042143777114112, 428, 6662,162, 610501,8201,713957, 587268,451137, 8871,387, 576226, 65544, 02116433731, 700,106218, 878.257, 57&181,783101STATISTICS OF INCOMETABLE10.—Corporationreturns—Distributionby industrialgroups, forStatesand Territories—ContinuedMINNESOTA—ContinuedCorporations reporting no net incomeCorporations reporting net incomeIndustrial groupsManufacturing—Continued.Lumber and wood products..Paper, pulp, and products. __Printing and publishingChemicals a n d allied substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industries_Totalnumber ofcorpora- Numtions ber13723254Netincome102 $12,012,17622 2, 533, 6672 860,004860004175 2,Deficit$1, 069, 830 $1, 355,48879, 291304,15029, 221327,80735179$272,01165, 653463, 35787444, 634,81338, 314569, 72943519, 236108268751551, 803, 7234,157, 53558, 0691, 051,99233113117,0571, 364, 4561811023, 209, 297206, 262366.134371.135Total manufacturing| 1,728 1,138 | 46,306,024Construction159 j 2,103,335253Transportation and other publicutilities312 24,186,385428Tradej 2,752 1,787 23,Public service—Professional,•• •4 9amusem*nts,hotels,etc320 1, 783, 322Finance—Banking, insurance,and related business3,336 1,827 10, 733, 441Combinations—Predominant in91dustry not ascertainable50 1, 709,887893Inactive concerns6Total..Prior yearloss deduc- Incometion fromprofits | XDV^'net income and taxi erfor net taxable income10,568 ! 5,795 116, 711, 287137,8673, 828, 509 5,158,957577,476590 I5,737,591374,337191, 968941, 020, 2631,499, 0903,467, 2842, 796, 6862, 298, 8521169652,412,81489,910165, 206172, 644176 '1,147, 931 1,5097,825,404817,189166,7574114,060,959225, 78425710,014,09012,604,2604,77336,011,169575$542, 67325, 449320,950illMISSISSIPPIAgriculture and related industriesMining and quarrying__1088Manufacturing:Food products, beverages,and tobacco9614Textiles and textile productsLeather and leather prod1uctsRubber and rubber goods139Lumber and wood products .1Paper, pulp, and products. __Printing and publishing23Chemicals and allied substances37Stone, clay, and glass products . - _ ..- - _ 11Metal and metal products.__16All other manufacturing industries._ ______16513$258, 58626, 353$1,188$24. 2352, 5447110522, 209307, 87210.594J 85, 87751, 24114, 00941946, 02413,44998823, 353208,100, 877306 837127, 7944, 093900, 64438 35511,55418555,447116, 79149, 57919453, 202101435,400422, 3013,9222,43250, 65312,8221,5866311,8354,68137, 39310100,4141,149, 3111,156,0411051, 783,4182,504524, 06328,311385, 994105, 379247, 2602216035424910, 694, 02112ConstructionTransportation and other publicutilities ___ -_-. 85644Trade...Public service—Professional,69amusem*nts hotels, etcFinance—Banking, insurance,474and rel ated businessCombinations—Predominant in15dustry not ascertainable36Inactive concerns731,79163484947, 0923, 074, 466Total manufacturingTotal169, 45798, 92818110, 98546181,53915, 43523135, 620882, 38053,8933441,901,41664,544167, 6011301, 300, 003628, 26119,41412193(342. 217191, 805 1,25317,143, 5251, 628, 7621, 721,1205524, 789, 735102STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrialgroups, forStatesand Territories—ContinuedMISSOURICorporations reporting no net incomeCorporations reporting net incomeIndustriaFgroupsAgriculture and related industriesMining 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 substances.._ . . . _.Stone, clay, and glass products _. . .Metal and metal products...All other manufacturing industries ...Totalnumber ofcorpora- Numtions berDeficit17148465151$666,1235, 038, 529$52, 945890, 617$67,913502, 788106333$870, 6569,376, 27146726928818023, 020, 7623, 749, 618305, 331390, 9192, 794, 696388,104179894, 066, 085845, 7657012216523564041594022914,935, 21621, 46518,852,9901, 051,4903, 991, 56359,13,650,45,201,9482428412487321, 854, 3664432, 289, 508119,859438,4113085712127880,428212, 527958, 342646,144813, 5862431498,872, 388445, 9851, 041,100941, 252,973124451952756, 320, 60920, 663, 612106,1811, 376, 622761, 5602, 376, 37129176193, 0541,987,9632127, 254, 829210, 518850, 9471781,300,6911,671 108, 734, 5423, 806, 56712, 915, 36597913,157, 558291. 483305, 877127984,414562, 8524, 027, 3373,835,6115, 399, 9531891,1994,157,67810, 707, 935390Total manufacturing. •_..2, 650C onstructionTransportation and other publicutilities. _TradePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concerns4393125973,9524082,753TotalNetincomePrior yearloss deduc- Incometion fromprofits Numbernet income and taxfor net taxable income3,142, 864 I31,667,11350, 667,1368945744, 986, 889146, 543515, 6613201, 809,1064,4983, 04522, 083, 994340, 5282, 203,1451,4519, 959, 7978579-139336,16636,15946794242,1172,45410,118, 87225, 782,4725,54451, 267,98614, 5629,018 227, 323, 356MONTANAAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobaccoTextile and textile prodiicts..Leather and leather productsRubber and rubber goodsLumber and wood products..Paper pulp and productsPrinting and publishingChemical and allied substancesStone, clay, and glass products__.Metal and metal products...All other manufacturing industries.Total manufacturing30139010464$225,452341,041$146,26994, 219$8. 53626, 916197326$1, 851,9702,895, 572733373387, 2025,975149,01223, 9703536146,1031912338, 9656,67939,8521171,732117,864492292,06512,8306,68827120,708178112, 73218,42710, 589931,040161812822,43447,2054,4442314,2814101,69354, 93561221,346191, 39285, 652107495, 74711644,7592131061,011,337326103STATISTICS OF INCOMETABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—ContinuedM 0 NT AN A—C ontinuedCorporations reporting net incomeIndustrial groupsConstruction.. .__Transportation and other publicutilitiesTradePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not accertainable[nactive concernsTotalTotalnumber ofcorpora- Numtions berNetincome4122$84, 729143755463,144,4752, 385, 937928219854297473,865Corporations reporting no net incomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit$11,935$5,08819$217,100318,807384,358232, 75568382213,1421,909,150130404,04718,79534,39889368, 3243621,159,43340, 64693, 5194924,345, 5621558,9894,8281474746, 506421,4248,815,440822,063876,0502,44112,343,115$27, 32311,071$18,83882, 5205636$617,83180,819376, 7901,397658661, 92139,9484,847NEBRASKAAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobaccoTextiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood products.Paper, pulp, and products....Printing and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal products._.All other manufacturing industriesTotal manufacturing4516137167283,184,86332,08992,29110,0015417377411235342,1223,086187, 638828, 603689, 9622,1026,0923821864, 35530552232139, 583449,82635, 6616,11542,86920," 546"103, 32573,18213585, 653231, 32111, 75424158,693105,1701782, 28912,16546,46182359, 998419, 6894825365, 61534, 55739, 67323284, 0604302536, 787, 742229, 688783, 5561772,035, 326Construction_._66Transportation and other publicutilities3321,544TradePublic service—P r o f e s s i o n al,amusem*nts, hotels, etc_ 240Finance—Banking, insurance,and related business1,772Combinations—Predominant in26dustry not ascertainable295Inactive concerns.Total$232, 533687,047101524,85846905, 52114,420104,422202519472, 854, 5317, 036, 97113, 618693,194325, 551729,880815974236,691159, 9775, 622,960161951, 62039,91593,27379287, 6821,1274,922, 618249, 974414,8246454,031,1171141, 2416,1342,37915295131, 7482,85725,019, 8241, 285,3372, 555,2432,00113, 204,151$238, 610$12, 53917, 60452436$1, 565,0601,153,0057127219, 6999,281NEVADAAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobaccoTextiles and textile productsLeather and leather productsRubber and rubber goods764612425$369, 813156, 28418311121, 3921,990104STATISTICS OF INCOMETABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—ContinuedNEVADA—ContinuedCorporations reporting no net incomeCorporations reporting net incomeIndustrial groupsManufacturing—Continued.Lumber and wood products..Paper, pulp, and products.._Printing and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal products___All other manufacturing industriesTotal manufacturingConstructionTransportation and other publicutilitiesTradeP u b l i c service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related business...Combinations—Predominant industry not ascertainableInactive concernsTotalTotalnumber ofcorpora- Numtions ber421447232NetincomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable income$68, 274$66, 6542Deficit$11, 45723,095$2,1941023,94944,0305,293529, 7503137, 2128,1764,15277215,1663284, 50710, 54814605426288, 67666,65423, 6712899, 762536,0062,4579,75228, 534103, 733173961, 316209, 604944,9893816021121254,1911,021 191483096, 6307,1481847,08411679337, 79829, 75737108,13314180729,0222,12171801,1563372, 558, 594225,1078193, 293,952$9521,5601113$21, 235126, 7459,969216,05382,6133, 536129, 682152,31922,1839191683,133243,112235,2231956273, 26945,42833, 41511, 813429, 695636173, 32951825,235153, 528317,473•13,93052NEW HAMPSHIREManufacturing: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 substances.Stone, clay, and glass products. _Metal and metal products...All other manufacturing industries__Total manufacturingConstruction ._._Transportation and other publicutilities . . .Trade_Public service — Professional,amusem*nts, hotels, etcFinance — Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotal1716COCOAgriculture and related industriesMine and quarrying$15,92616, 76223623925520231443232361517100, 3831, 905, 938872,15832, 2871,110,6221, 239, 363211, 219139100, 00385133327, 2851,448,264$9,101155,071191, 65831, 23210, 58816,78838,1303519839,08714,993101,11416139, 5003312147, 886, 609467, 561903, 2471171,261, 538171130,913100259801941, 517,0631,807, 4497648144,0822491891,250, 224144254,1341,12175012,673,162I1.729667,746177,738184,8482065210, 369318, 6602,94710,33128138,9738,971123,66460323, 340994247,1741,404,0783712,515,78048,993528,472105STATISTICS OF INCOMETABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—ContinuedNEW JERSEYCorporations reporting no net incomeCorporations reporting net incomeTotalber ofcorpora- Numtions berIndustrial groupsManufacturing: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 substancesStone, clay, and glass products.Metal and metal products._.All other manufacturing industriesDeficit1541156852$972,3891,226, 986$19,82423, 957$108, 853143,0188663$952,450381,17732279911176119882331834596938945415616, 987,00236, 956, 6252, 045, 8293, 382, 6852, 261,1962, 759, 2523, 050, 6543.451, 9782, 642, 729107,002133,423117,497554,17154,1241,665,2744,286, 799233,531402,153250,825267, 729424,41813934042382534771, 651,2037,193, 7751,379, 7562,150,812246, 975628, 684680, 9042761618,174, 583225, 571975,8171151, 627, 9162088051465026,511,24952,041, 850154,8002, 739, 971778, 6976,065, 25562303493, 5536,399, 96933322, 868, 7452,183, 5642, 541, 3542163,854, 9442,195 157, 639, 67012,364,83017,891, 8521,39126, 308,4915493,586536747ConstructionTransportation and other public578389'utilities2,646 1,850TradePublic service—Professional,874542 iamusem*nts, hotels, etcFinance—Banking, insurance,and related business. . . 3,582 2,437Combinations—Predominant in10151dustry not ascertainable679Inactive concernsTotalPrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable income1Agriculture and related industiiesMining and quarryingTotal manufacturingNetincome3, 736,833202, 954350, 2332112 395 92520, 427, 30643, 593, 823120, 2101, 045,4752,474, 2785, 015, 6281897963, 572,1516,173,1046,401, 564207,294691, 3203322, 881, 48539,315,214501, 0014, 517, 3041,14510,395, 950583, 69128, 09362,48050679685, 42137613,062 8,120 273, 897, 47614, 514, 23831, 254, 9664,94253, 746, 530NEW MEXICOAgriculture and related industriesMining and quarryingManufacturing: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 substancesStone, clay, and glass productsMetal and metal products .All other manufacturing industries._Total manufacturing93902820$157, 023416, 255$32, 940139, 962$11,24132,8826570$766, 684319, 789241318, 3237,5053541164,150138420, 08092, 92639, 933211125, 7701,1081066, 6673121,0502,38125, 300523232, 53514,4933,8301,3582 922115,8986939538,1494,550487100,43149,45130163, 589106STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrialgroups, for Statesand Territories—ContinuedNEW MEXICO—ContinuedCorporations reporting net incomeIndustrial groupsConstructionTransportation and other public utilitiesTradePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotalTotalnumber ofcorpora- Numtions berNetincomeCorporations reporting no net incomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit85$107, 4273225020163108,4731,095,175$4, 754$12,1163$2,06730,14310, 530106,1181287220,179387,4637246191,17419,1562669,91622298308,78525,134124661,30513104552, 37519,4123,3528104303,0539534242, 974,836327,642269, 9605292,894,045$5, 233, 77243,136, 346$3, 769,22316, 547, 726$154, 0423, 440,819245658$2, 523,834102,122,114885 135,929,8652,795 126, 785, 578313 15,147, 849529, 022, 203517 11, 556, 325321 25, 010, 2661,301 46, 007, 0888, 393,0647, 291, 872686, 0674, 367,873733,1918, 711, 4081, 477, 50615, 762, 51014, 864, 5731, 763, 451575, 7841, 278, 3872,391,1155,423, 0426331,6621715519417074651, 650, 05124,160, 6649, 799, 9749,313,1461, 990, 2372, 866, 6638, 069,9041,298735 171, 664, 2122, 668, 67021, 039, 35256329, 675, 5434542,622335 24, 086,7421,617 332, 737, 792427,89420, 325,1202, 913, 34639, 041, 7361191,0051, 566, 06230, 259,1742,6401,555 141, 700, 5635, 254, 42816, 854, 3821,08522, 214,99616, 829 10,426 1,039,648,483 60, 337, 093 121, 907, 6786,403191, 566, 414NEW YORKAgriculture and related industriesMining and quarryingManufacturing: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 substances .-. __Stone, clay, and glass productsMetal and metal products...All other manufacturingindustriesTotal manufacturingConstruction. _Transportation and other publicutilitiesTradeP u b l i c service—Professional,amusem*nts, hotel, etc._Finance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainable-Inactive concernsTotal4229021,5184,4574841077114912,04717724422, 074, 8562, 329, 2442, 095, 6381,35512, 836, 6053,322 2,037 464, 884, 39216, 327 10,283 269, 084,00518, 499, 87320, 934,05355,164,18630, 311, 5301,2856,04442, 553, 70973, 083,72a3,6492, 29457,298,1913, 315, 8586,365, 6962,19716,963,46118, 675 12, 245 246,190, 32810, 895,44327, 590, 8856,43090, 357, 301432, 6201, 077, 7802664,1325, 397, 65150, 72569,863 40, 848 2,156,929,895 137, 061,133 248,108,254 29,015537,455, 5375,0555504,1322,858284NORTHAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobaccoTextiles and textile products .Leather and leather productsRubber and rubber goods9, 379, 522CAROLINA151417719$228,968331, 736$16, 71417, 029$13, 67937, 6257422$252, 684152, 333223473123130350529, 938, 26027, 948, 86426,64525, 4921, 241, 61917,3503, 715,4163, 294, 39159693123731, 390,1672, 564, 689176,817107,839107STATISTICS OP INCOMETABLE 10.—Corporation returns—Distributionby industrialgroups, for Statesand Territories—ContinuedNORTH CAROLINA—ContinuedCorporations reporting no net incomeCorporations reporting net incomeIndustrial groupsManufacturing—C ontinued.Lumber and wood products..Paper, pulp, and products.._Printing and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal products...All other manufacturing industriesTotal manufacturingConstruction..Transportation and other publicutilitiesTrade. . .P u b l i c service—Professional,amusem*nts, hotels, etc ___Finance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainable.Inactive concernsTotalTotalnumber ofcorpora- Numtions berNetincomePrior yeaiirloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable income2897104213566$5, 688,19547, 288473,038$494,94940, 74026$617, 7445,10348,89674431, 522,478106, 07463684350676, 668438, 04715, 35151, 645Deficit76238$1, 572,31142,691263,255170, 21231239,68875, 02441, 2512018109, 99799,5696441445,87149, 73843, 91523122, 5111,38094667, 205, 3542,042,9848, 012, 5484346, 689, 53410764637, 08187, 66658, 39043243,0663681,8032551,31118,852,63112, 338, 97224, 657720, 6382, 327, 2621, 217, 522113492330,9271,800, 2823521771, 034,87815, 769103, 555175379, 6691,4209267,124, 247109, 204717, 2324941, 685, 9615830735177, 61211, 24214,80023307120,5733, 810 107,931,4793, 045, 90312, 502, 6132,17711, 655, 029$2, 37621,3125818$208, 975245,401$3,12622, 700231122,4462,7053662,72226, 5805,987NORTH DAKOTAAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobacco_.Textiles and textile productsLeather and leather products.Rubber and rubber goodsLumber and wood products.Paper, pulp, and productsPrinting and publishingChemicals and allied substancesStone, clay, and glass products . .__ _Metal and metal products. _All other manufacturing industriesTotal manufacturingConstructionTransportation and other publicutilities_Trade __. ..Public service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotal8126238$34, 521182, 28048232513217, 86565826,4403168462975, 5425,1661715,78310756109, 07020,81512, 8901,3435118, 9731,2416288942,69844, 82154181,6891, 263112672451,3473,49211,9399,841640,124141,83318, 32786,82470469179,3571,489, 7381812110,3851511,14181672212, 2651, 663,6881157189, 5182,5552,9544476,6481,202387718,83269, 50028, 8298152,889,6641959815,009655115936,6542,9381,3343,477, 845215,9391,6045,348, 250229, 319108STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrialgroups, for Statesand Territories—ContinuedOHIOCorporations reporting net incomeIndustrial groupsAgriculture and related industries_Mining and quarryingManufacturing:Food products, beverages,and tobaccoTextiles and textile productsLeather and leather products.Rubber and rubber goods.__Lumber and wood products..Paper, pulp, and products-Printing and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal products.._All other manufacturing industries __Total manufacturingConstructionTransportation and other publicutilitiesTrade P u b l i c service—Professional,amusem*nts, hotels, etc.Finance—Banking, insurance,and related businessCombinations—Predominantindustry not ascertainableInactive concernsTotalTotalnumber ofcorporationsNumber2151,047105418$552,41322, 987, 3067653801191063211296234532917043248884423962594201,8468775,982Corporations reporting no net incomePrior yearloss deduc- Incometion fromprofitsnet income and taxfor net taxable incomeNumber$34,3383,146, 671$48,6662,436, 211110629$528,46111, 825, 63413, 801,32713, 640, 9494,712,93319, 730, 99210,854,88910, 856, 61112, 810, 5861, 241, 8821, 416, 509350,99014, 820,3431, 274,957386,110212, 5751, 502, 5031, 503, 057541, 371610,4941,157,6631, 321, 5651, 505, 38331289496373411818, 742,9441,175, 7113, 259, 2233, 532, 7461,121,442528, 9221, 784,37641,156,1393,179, 0174, 796,1521371, 946, 215298 21, 599, 5321,191 158,135,158754, 65327, 788, 2362, 582, 01716, 566,1141226552, 806, 55324, 500, 304NetincomeDeficit28. 094. 8411, 286, 5743, 274, 9183386,158,1413,922 335,393,95752, 711, 84635, 361, 2172,06055, 556, 5775398695765, 823,3619, 845, 292522, 3772933, 003,1239585,5367193,811.50, 772, 29467, 341, 0381,156, 8424, 614, 8686, 078, 8567, 237, 7422391,7252,919,15317, 504, 9691,3358609, 388, 831487, 443979, 3054752, 586, 7414,8693,24941, 053, 747852, 6584, 466, 2421,62024,132, 9031911,095985, 289, 0902, 637, 981312, 308931,095937, 94479422,097 13, 758 538, 602, 03775, 487, 91757,442, 9248,339118, 996, 299OKLAHOMAAgriculture and related industriesMining and quarryingManufacturing: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 substancesStone, clay, and glass products .Metal and metal products_._All other manufacturing industriesTotal manufacturing831,14651313$194,1368, 710,116$13, 6331,192, 800$14, 569906, 41232833$257, 85026,127, 3771231431211947372111158748, 83072, 3297,5033 087117, 531252468, 71291, 2245071253, 586120. 9845,29211,91869,8217,76643813311, 3091031, 9878,89050, 84136113, 493119331, 456,11454, 684171,4458615, 091,48239601129251, 669767, 647110, 68929, 84379, 5242831365, 527246, 2474729540, 09035, 66959, 36018368, 9225222554, 433, 744313,074480, 48026716, 597, 520109STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrial groups, for Statesand Territories—ContinuedOKLAHOMA- ContinuedCorporations reporting net income•Industrial groupsConstructionTransportation and other publicutilitiesTradePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotalTotalnumber ofcorpora- Numtions berNetincomeCorporations reporting no net incomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit13990$698,916$23,769$66, 58349$389,5372121,4641313, 025, 2915,970, 82660, 759431, 020353, 611547, 403811,133, 6355, 320,977774, 28614571, 5432, 833, 292231,138244,432147, 4702,52615, 5725982553026, 788, 0772, 268, 8642, 700, 6053,09454, 042, 5012941,27889418568041530165,7092,615570109240,1423, 821,419153,484560OREGONAgriculture and related industries__ _ ___ _Mining and quarryingManufacturing: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 substancesStone, clay, and glass productsMetal and metal products...All other manufacturing industries.Total manufacturingConstructionTransportation and other publicutilitiesTradePublic service—ProfessionaPi,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotal32819210119$3, 616,186110, 788$380,496603$394,20412, 268227173$1, 852, 558485,15624134115252710412828841367701, 753, 680414, 20161, 62516, 7469, 844, 6171, 096,185654, 812479, 46333, 76110, 653142, 33144, 2915,1191,3251,108, 502133,72469, 463113(>311101, 328, 94113, 5574,1381,7981,447, 46834202, 5623111184, 81521, 39720270, 594411062657479, 920928, 77454, 908102, 244154954, 324211, 676828, 59220, 67810,3766,52834, 4258140214,16520,06817,13341158,33491351515, 649, 5401,444, 5441, 700, 4373983,693,39212177965, 671569, 92248, 6463591,1002217432, 265,1748, 336, 23072, 690617,880245, 080839, 22244 1138357185.149811,8142,894, 5013952641, 507,13387, 714141, 556131260, 6591,2076242, 853, 715233, 633240,4665833,937,8636262428114, 35810, 9898,84734624342, 4717,0005,3012,59235, 418, 7953,418, 4713, 630, 7262,70914, 470, 563PENNSYLVANIAAgriculture and related industriesMining and quarrying1892,15283770$1, 230,87581, 789, 024$461, 8355,812, 959$84, 7139, 485, 7211061,382$695, 50440, 559,427Manufacturing:Food products, beverages,and tobacco963Textiles and textile products. 1,099Leather and leather products.144Rubber and rubber goods___31564672861135, 865,01092,845,9344, 702,3681, 324,930974, 8312, 734,189247,103539,9104, 303, 69811, 207,415546, 292158,31139942758207,081, 8737,401, 2432, 616, 667621, 626110STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrialgroups, forStatesand Territories—ContinuedPENNSYLVANIA—ContinuedCorporations reporting net incomeIndustrial groupsManufacturing—C ontinued.Lumber and wood products.Paper, pulp, and products...Printing and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal products...All other manufacturing industries _Total manufacturingConstructionTrnasportation and other publicutilitiesTrade.Public service—Professional,amusem*nts, hotels, etcFinance — Banking, insurance,and related business . . _ .Combinations—Predominant industry not ascertainableInactive concernsTotalTotalnumber ofcorpora- Numtions ber4091565755315101,6118126,8417141,6374,439NetincomeCorporations reporting no net incomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable income318 $11, 793, 8471044, 612,031399 24, 623,416$718,517288, 822213, 522Deficit$1,342,599526,1932, 995, 8069152176$1,820,016607,1121,457,89616, 825,3461, 334, 5271, 908,1622353, 623,066324 42,400,4911,021 156,473,6206,431,11522, 752,2154, 836,18016,397,4471865902,240,46919, 828, 61129677, 571, 6991,395, 7869,483,0353004,345, 8264,307 469,038, 69237, 630, 53753, 705,1382,53451,644,40517,148,5911, 702,0841, 867,0012663,496,9141,165 144,053, 7843,056 86, 803,3741,422,1365, 523,45717, 679,3869, 775, 5184721,3834, 568,29511,796, 2885124481,17874711,309, 722245,1431,255, 2804312,898,1873,9792,82982, 645, 6341,215,7189, 738, 5091,15019,492,4021631,364738,458, 951159,4881,028,029901,364973, 751651, 02a54,173, 357 104, 619,2959,178136, 776, 20122,656 13,478 902,478, 647RHODE ISLANDAgriculture and related industriesMining and quarrying_.1819134$39, 29336, 573$343$2, 2963,707515$65, 874113,496*Manufacturing:Food products, beverages,and tobaccoTextiles and textile products.5125725173242, 20531, 677, 8971, 8821, 543, 40626,1503, 763, 2742684352, 9612,614,9466513173834111128108,342308, 232163, 579469, 0421,362,07722, 3523,8079,76010,49838, 00819, 00656, 926165,18931261014, 53310, 91713,42586,38571, 84838281,146,4592,916143, 0141041, 93482715171154, 6217, 956,45233, 824683, 89514,393886, 725310087,5501,061, 075Leather and leather products._Rubber and rubber goodsLumber and wood products.Paper, pulp, and products. __Printing and publishingChemicals and allied substancesStone, clay, and glass products. ._ .Metal and metal products___All other manufacturing industriesTotal manufacturingConstructionTransportation and other publicutilitiesTrade. . _Public service—Professional,amusem*nts, hotels, etc.Finance—Banking, insurance,and related businessCombinations—Predominant inindustry not ascertainableInactive concerns .Total .114623, 523, 08983, 261419, 70652739, 26581852147,111,9952,385,1035, 542,8892975,094,8399564478,44315,42347, 67331183,446-87525603665, 303, 8458, 906, 38514, 526407,371651, 5761, 006,13227159304, 800859, 77511372836, 986133, 28277,14341192,9604713294, 758,044215, 096515,58614218,365,10522185122, 957,23912, 600366, 78610185163, 262512.2,3531,44170,428,8033,183, 7448, 213, 78891225,344, 069111STATISTICS OF INCOMETABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—ContinuedSOUTH CAROLINACorporations reporting no net incomeCorporations reporting net incomeIndustrial groupsAgriculture and related industriesMining and quarryingManufacturing: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 substancesStone, clay, and glassproductsMetal and metal products...All other manufacturing industries.Total manufacturingConstructionTransportation and other publicutilitiesTrade.-_Public service—Professional,amusem*nts, hotels, etc._Finance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainable.Inactive concernsTotalTotalnumber ofcorpora- NumtionsberNetincomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit137247312$233, 045351, 512$48, 7089,063$14, 70441,1106412$225,980474,435133149751121354,13722,152,113194,1091,195,45231, 5232, 390, 277!101261702391, 544, 989277, 942136, 573382, 567259,854841, 5853,275212406, 3227,719138. 88334, 74310, 0755837213122114,8097638170, 00842, 08710, 77638531,15825221910140,13918,17621,87011, 68266361232,859105, 79014, 56413177, 6401, 653, 8042, 643,1862202,473, 50430, 34922225, 22610, 358783, 310102, 666281, 88480473144, 3652,155, 0202714129, 89760038024, 923, 9935129277,4832541,352174982, 8924,190,185156879159, 5886,2969,00074218,8032, 625, 93662, 860215, 2944621,859, 089322, 84310, 20731, 5782037051,490404, 171 I 2. 368 34, 067,4772, 584, 6061,1600737082698413,369,771 1 1,8037,827,952SOUTH DAKOTAAgriculture and related industriesMining and quarrying63502511$26, 84311,135$3, 736$1015923839$143,803232,360841521275, 6655109,77826,18232111, 6217142555, 3865,9922681, 89521161,012283128,0436654, 2865,88914127812, 75535, 0382612,9457412, 27219,939615,23546,48268288,405iManufacturing: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 subStone, clay, and glassproductsMetal and metal products-All other manufacturing industries.Total manufacturing931,752176108517, 2878,02217, 8005,213112STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrialgroups, forStatesand Territories—ContinuedSOUTH DAKOTA—ContinuedCorporations reporting net incomeTotalnumber ofcorpora- Numtions berIndustrial groupsConstruction__Transportation and other publicutilitiesTradePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related business.-.Combinations—Predominant industry not ascertainableInactive concernsTotal32232960166656NetincomeCorporations reporting no net incomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit$86, 959.8, 542$5,35310$27, 661470, 2982, 219,4845,734161,12546, 779151, 71866304106,1041, 069, 7665,0215414591100, 834933445761, 22718,97839,4961228, 5128,9751,0761623733, 323-1,5364, 222, 579234,890296, 6181,3204,062,127237._ 2,85662,9752,097, 730TENNESSEEAgriculture and related industriesMining and quarryingManufacturing: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 substancesStone, clay, and glass products .Metal and metal products..All other manufacturing industriesTotal manufacturingConstructionTransportation and other publicutilitiesTrade. . _Public service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominantindustry not ascertainableInactive concernsTotal1002145180$209, 7731, 946, 261$4, 590169,375$18, 331211,17549134$207, 5761, 525,1942541187218298415982311357555, 685, 8894, 759, 027302,1231,9256, 438, 88776, 837670, 514127,081242, 731671, 423554,56037, 756990, 79517, 52837, 243678, 3305,66470, 960953641472291,178, 020624, 774251, 051102, 858686, 932207, 573109,16684451,301,35274,611147,51039538, 53S6810449782, 921,4673, 041,36847,954539, 986352, 036340, 7271926118, 664201, 76898571,084, 701187, 397105,604411,706, 7521,01067126, 284,0902,265, 3262,964, 5703395, 726,0969760679, 69364, 26467, 31037325,4852941, 3861999843,117, 53512,259, 89282, 564946, 791357,9701,254, 88895402882, 7953, 591,3972781861,844, 33130,793201, 84392376, 6531,1118277, 314,98179,463767, 2742842,148,4624033026665, 074184,83856, 85914330807,3233044,8603,08454, 321, 6303,828,0045,900,2201,77615, 591, 285TEXASAgriculture and related industries__ _Mining and quarryingManufacturing:Food products, beverages,and tobaccoTextiles and textile products.Leather and leather productsRubber and rubber goods._.513815355234$1,916,1317,002,149$112, 920221,155$152,833819,908158581$2,297, 72429,445,81235078144223551114, 870, 5552, 024,355192,562267202, 389151, 32667,105547,302224, 71113,65012723331,141,409448, 752113,10977, 841113STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrial groups, for Statesand Territories—ContinuedTEXAS—ContinuedCorporations reporting net incomeTotalnumber ofcorpora- Numtions berIndustrial groupsManufacturing—Continued.Lumber and wood products .Paper, pulp, and products._Printing and publishingChemicals and allied substancesStone, clay, and glass productsIMetal and metal products__.|All other manufacturing in- ;dustries___jTotal manufacturing-.Construction__Transportation and other publicutilitiesTradePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—P redominantindustry not ascertainableInactive concernsTotalNetincomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable income$9,052,150111,5161, 005, 237$199, 3247,11528, 224235914,186761303, 305, 2993, 766, 79214411186927123102601,109, 0991,33077826, 352,0181681097113,0195082,0802, 245, 628 I14, 826, 39632, 764, 355Corporations reporting no net incomeDeficit51,095, 30212, 277101, 565$841,84270, 764319, 66073, 58894,1836, 322, 3905,031383, 395407, 387408, 674354,271741,16856,117120, 42042365, 5361,173, 614 I 3, 025, 47155210, 796, 739210, 880236,00159114, 3012,572, 8931, 783, 8963, 347,147203939375,4732, 717, 0177,455, 51460641765, 208226, 7861891, 440, 7162,5831,74914,160,508 j950,4491, 349, 8988349, 312, 32486396431,179,377 !380, 31696, 463433964, 619,933205, 801, 73611,038,4033,95418,461,27210,2272,355, 2086, 273 102, 801, 770UTAHAgriculture and related industriesMining and quarryingManufacturing: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 substances_ _ ._.Stone, clay, and glass productsMetal and metal productsAll other manufacturing industries...Total manufacturingConstruction.Transportation and other publicutilitiesTiadePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related business... ...Combinations—Predominant industry not ascertainableInactive concernsTotal1716007382$419, 3105, 272, 922$117,44751, 742$46,131645,88898518$387,4852,132, 626125196871427, 510, 990102, 9543,7275, 336, 016261, 3469,8553854293, 59940, 0585,9064340432922, 09739, 524262,2472113469, 80523341520488, 374141, 3581.7964,01228, 1451141, 95265,10149. 5528148, 4419,73597, 79958, 6232,68881456, 99099, 3547,768855,0855, 516,474423, 78596741, 3852,661 !5,162 |211375,8122962009,116, 8886239247,1528,50122, 53023319, 52512575866535360, 2043, 743, 566100, 002310, 39623,667342, 40459223269, 6121, 211, 593175102670, 55814,43668, 58673198,1725823532, 619, 786127,121254, 8832292,858,887322441867, 0885,6141424418,3633,0451,46822, 517,4741, 833, 4881,5778,137, 6486, 246,119114STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrial groups, for Statesand Territories—ContinuedVERMONTCorporations reporting net incomeIndustrial groupsAgriculture and related industriesMining and quarrying_.Manufacturing:Food products, beverages,and tobaccoTextiles and textiles productsLeather and leather productsRubber and rubber goods. .Lumber and wood products..Paper, pulp, and products. _.Printing and publishing.Chemicals and allied substances. _Stone, clay, and glass products . .Metal and metal products...All other manufacturing industries. __Total manufacturingConstruction.Transportation and other publicutilitiesTrade.Public service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industrv not ascertainable.. _Inactive concernsTotal.Totalnumber ofcorpora- Numtions berm NetincomeCorporations reporting no net incomePrior yearloss deduc- Incometion fromprofits Numbernet income and taxfor net taxable incomeDeficit2931919$13, 554678, 895$65, 521$42074,8132012$116, 900129,1825936346272363, 2691, 265, 74326, 2882,53077, 51837, 340145, 4452,8211391120, 943143, 27124, 504541824391119962, 824782, 95589, 95769, 580272,8275,523108, 90462, 3816, 5791575148, 596579, 54618, 71520,14055,941117, 464366, 054207 ')0785, o408937,47232, 045127164, 978624454351, 843, 2831, 079, 8432816813, 25271, 79691,19712273,1543402567, 392, 392983, 292765, 454841, 384,1871,08518,3881, 37170,31353, 521138,9541852163, 738270,4776514,10810525387201523, 9941, 465,1704327116,4466,0099,4291630, 2871911471, 956,15911, 285217, 51244832, 76473342 73933347, 766101,03875512,163,4571,137,7911, 261,1882832, 983, 699VIRGINIAAgriculture and related industriesMining and quarryingManufacturing: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 substances_Stone, clay, and glass products.. _. __Metal and metal products.__All other manufacturing industriesTotal manufacturing1412094894$111,1426,404, 052$24, 75699, 961$3, 501774, 03193115$895, 9922, 762,93028773143169221011665672, 920,1384, 592, 7631, 722, 67069, 04073, 61916, 522328,437556, 889212,34311318752, 986, 692878, 7981,371,498400, 77550, 886139307,877101, 906160,8391211773564261, 302, 766390, 703366,84398, 509713,082390, 661179,1189548412,46369,95036, 629479, 273, 216661044359646,0771, 484, 79491,620171,89362, 260164, 3562345223, 577489,10668411, 541,382214, 5141,00262618, 557, 2751,158, 958161, 3632,092,899 |2796, 05037613, 523, 631115STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrial groups, for Statesand Territories—ContinuedVIRGINIA—ContinuedCorporations reporting net incomeIndustrial groupsConstructionTransportation and other publicutilitiesTrade .Public service—Professional,amusem*nts, hotels, etc_.Finance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concerns .Total. . . .Totalnumber ofcorpora- Numtions ber1363321,8463091,687482475,95783NetincomeCorporations reporting no net incomePrior yearloss deduc- Incometion fromprofits Numbernet income and taxfor net taxable incomeDeficit$1,318,021$46,056$145,38153$614,762216 42, 620, 5981,303 12, 933,064306,8571,084, 4055,260, 5221, 237, 9261165431,358,6465,511, 6231971,815, 30854, 581190,180112389, 5841,11810, 237,428139, 3531,071, 8935692,414,42826503, 22758, 77722247164,4872, 914, 92710, 835,1102,24627, 636, 063$485, 769203, 963$1,348, 86971,142340465$2,781,3162,885, 644868, 29224, 7838012,6632,199, 83011,33729, 026387, 92964,19312, 3281633, 251, 330132, 595134, 46715126.171872481,934,80059, 9482,328235, 2011,916,41666,055193, 3133,711 94, 500,115WASHINGTONAgricultural and related industries..Mining and quarryingManufacturing: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 substancesStone, clay, and glass productsMetal and metal productsAll other manufacturing industriesTotal manufacturingConstructionTransportation and other publicutilitiesTradePublic service—Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related business.Combinations—Predominant industry not ascertainableInactive concerns_.Total559522219 $11,559,830649, 98357334731110506101651834710331981176932243, 70925,16323, 21537335, 20164226361351, 245, 3601, 799, 856198, 385197,900147,717190, 5622891267,075587, 5144,145,054577, 787110,1436,37628, 473, 2961, 090, 6881, 262, 23111360412, 638106,4411,58195039, 367,1383, 664, 62130,1224,374, 62153222,9496315, 820, 800182112777, 538148,98960, 36270520, 5856082,2114031,4637,067, 65315, 539, 764339,9041,155,092783, 9221, 542, 5382057481, 305,2953, 625, 7977274052, 538, 41661, 976251, 857322861,4612,2491,2356,008,867210, 722554, 9651,0148,338,749961,05140228, 29994, 57711,136561,051363,311959,7864,88483, 737, 4886, 365, 6138,999,4124,90226,503,053WEST VIRGINIAAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobacco __Textiles and textile products.Leather and leather productsRubber and rubber goods921,19026489$50, 25421,035, 518$10, 213821, 700$1, 7622,461,19566701$247,27010, 617,4661362953952012, 647,075845,44911, 565195,4262,124284,967102,6301,19641943324,38873,444120,06469,991116STATISTICS OF INCOMETABLE 10.—Corporation returns—Distributionby industrialgroups, for Statesand Territories—ContinuedWEST VIRGINIA—ContinuedCorporations reporting net incomeIndustrial groupsManufacturing—Continued.Lumber and wood products .Paper, pulp, and products...Printing and publishingChemicals and allied substancesStone, clay, and glass productsMetal and metal products...All other manufacturing industriesTotal manufacturingConstructionTransportation and other publicutilitiesTradePublic service — Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotalCorporations reporting no net incomeTotalnumber ofcorporationsNumber126106788750$3,323, 853190, 767349,441$214,82767, 8023,904$382, 26914, 29834, 55838317$766,87245235, 731,1152,094714,15622325, 2121208774514, 284, 8973, 761, 56351, 624723,392522, 385372,8064636665, 4612,307, 586NetincomePrior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit54.! 0913017902, 22731, 621108, 72013165, 45365842622, 047,9521, 292,8142, 537,9852324, 878,12011174500, 59813, 67847, 65037544, 0322271611,1779046, 398, 31012, 468, 331161, 711305, 234755, 5011, 364, 56666273295,9451, 732, 4131991221,119592308455, 0623. 08841671, 35217, 39261, 65977509,3818, 783, 63290, 370929,8832741, 042, 5921, 521, 9375,996183, 87418230149, 2083073, 477, 8842, 719,1C88, 344, 0751,97420, 016, 457WISCONSINAgriculture and related industriesMining and quarryingManufacturing:Food products, beverages,and tobacco _Textiles and textile productsLeather and leather productsRubber and rubber goodsLumber and wood products.Paper, pulp, and products...Printing and publishingChemicals and allied substances.Stone, clay, and glass productsMetal and metal products...All other manufacturing industries _Total manufacturingConstruction. _Transportation and other publicutilities. .Trade. _Public service — Professional,amusem*nts, hotels, etcFinance—Banking, insurance,and related businessCombinations—Predominant industry not ascertainableInactive concernsTotal2652159767$1,303, 289566, 386$67, 0469,053$143,25658, 819168148$964,135651,1111,1542031171029293269791143803216631798, 225, 2116, 018, 7264, 028, 315580,05614, 752, 2467, 750, 7442, 428, 796625, 422263, 984323, 8772,4722, 694,168682, 59927, 554860, 291701,899454, 85771,9481, 501, 518878, 226267, 314363603777630902, 393, 272625, 7582, 816,876304,8571, 027, 6701, 096, 252494,142100604, 944, 991453, 657553,42740431, 35210564272385920 46138, 631, 05415, 8252,912,017101, 6704,426, 62133257115, 5807,468, 9094052419,751, 563682, 3831, 097,8251642,172, 7203,3902,23398, 032,1638, 683, 95810,915, 5961,15718, 947, 3883192191, 604, 68652, 288154, 781100449, 5617843 0595672 1906, 776,11720 181,82516,8741,188, 698780, 7802, 015,451217869712, 7233, 566,8716754292, 717, 09964, 531275, 776246530,1893,1442,02018, 465, 257133, 3741,977, 0041,12411,488,32512482259570, 80811, 64965,46665822293, 5021,1567,881 150, 217, 63010,227, 47116, 386,9294,91637,604,96112, 797117STATISTICS OF INCOMETABLE 10.—Corporation returns—Distribution by industrial groups, for Statesand Territories—ContinuedWYOMINGCorporations reporting no net incomeCorporations reporting n"et incomeIndustrial groupsAgriculture and related industries._Mining and quarryingManufacturing: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 substancesStone, clay, and glass productsMetal and metal products __All other manufacturing industriesTotal manufacturingConstructionTransportation and other publicutilitiesTrade....Public service — Professional,amusem*nts, hotels, etc ... ___Finance—Banking, insurance,and related business... ...Combinations—Predominant industry not ascertainableInactive concernsTotalTotalnumber ofcorpora- Numtions ber27524010950lNetincome$640, 627416,511 |Prior yearloss deduc- Incometion fromprofits Numnet income and taxberfor net taxable incomeDeficit$217. 25318,299$37,90042, 955166190$1,532,9332, 213,9832,3024,04713,43910136,34410,602475619l50,309108, 551186150,00818, 20712241846, 6452,942628, 689421702110, 968933213, 5465,9181,0340826139, 63377812,36745 |375,14740,35130230,4732231752, 3622516179, 24420,0479108, 8968035446250699,4562,045,088348,40881, 705207, 841254, 936440, 5298046182, 94811,52314,725299176772, 55610,19706, 71119189911,1401,6367475, 322, 717327268,042512, 5621043412310189889 |53, 278785,15036,4871025,656,767TABLE 11.—Corporation returns—Distribution by size of net income by industrial groups00[Income returned for the calendar year ended Dec. 31,1923]Agriculture andrelated industriesIncome classUnder $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 overReporting net incomeReporting no net income. _Total_Mining andquarryingManufacturingEmbracing allmanufacturesNumberof returnsNetincomeNumberof returnsNetincomeNumberof returnsNetincomeFood products,beverages, andtobaccoNumberof returnsNetincomeTextiles and texLeather andtile productsleather productsNumberof returns2,145 $1,735,577 2,463 $1,728,766 17,248 $15, 717, 528 3,327i $2, 923, 520|7441 2, 358, 969671 2,126, 023 9, 277 29, 603,440 1, 587! 5,024,471!47, 557,232397J 2,844,07"420 2,998,360 6,215987 7,099,193t464j 10,297,088889 20,926,851 12,177 287, 653, 553 1,803 i 41,115,089296 21,107,276 3,539 249, 996, 764422| 29, 643, 37772! 4,835,163295 i 45,472, 340237 37,381,544 2,901 454,154,23456J 8, 560,170108j 38, 588, 670102 36,477,226 1,198 417, 552, 68620 6, 610, 51864 45, 881,43553 36, 015,144642 444, 803, 30612 8,852, 21240 89, 694, 796! 500 970,127,54055 101,398,8513 7,366, 04038, 735, 3911,354, 733,1664 35,109, 662!18; 189,777,4403,914! 92,201,206 5,175 283,565, 648! 53, 7951 4,271,899,449, 8,666! 506,924,386!5,446^49,930, 333 13,334 334,253,838; 31,404| 1 701, 011, 681 5,4871! 124,175,9701tut2,3891,3108711,626573487223108NetincomeNumberof returns$2,228,4084,104, 7649, 237, 98438,373, 51340, 927, 66476, 564,44677,817, 72876, 522, 615155, 686, 72481, 948,455397251144321886834NetincomeRubber andrubber goodsNumberof returns$368, 727810,4911, 010, 7977,476, 2886,188, 93710,208, 02611,515,0155, 058, 74612, 511,59217,239, 7187,678 1563,412, 301 1,321 172,388,3374,093 71,844, 563982 36,126,4929,360 42,270,873 18, 509 50,688,190: 85,199! 3, 570,887, 768 14,153 382, 748,416 11, 771 491, 567, 738 2,303 36,261,845Netincome$74,961118,698196,3351,499,9621,263, 6863,083,1332,278,3363,372, 53727,109,8496, 926,869273 45,924,366334 1 21,562,982607 24,361,384ManufacturingLumber andwood productsPaper, pulp,and productsPrinting andpublishingChemicals and Stone, clay, andallied substances glass productsMetal and metalproductsIncome classNumberof returnsU n d e r $2,000$2,000 t o $5,000$5,000 t o $10,000.$10,000 t o $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 overEeporting net incomeReporting no net incomeTotali Deficit.NetincomeNumberof returnsNetincome;Number |Netof re-! incomei turnsNumber INetof re-1 incometurns;Numberof returnsNetincomeNumberof returnsNetincomeAll other manufacturingindustriesNumber INetof reincometurnsConstructionNumberof returnsNetincome$2, 523, 564! 2,398 $2,097,963 3,359 $3,277, 7515,422, 540 1,156' 3,664,049 2,056 6,416,3888, 680, 901!735' 5,270,8691 1,073 7, 634, 74360, 607, 014 1,382!,382 32,457,451!32,47,451, 1,297 28, 011, 28753,180, 668! 406j 28, 614,101!194! 13, 736, 917I l l , 693, 9153181 50,690,158nil 16,899,267103,112,987!127 44,684,80613, 688,27742 8,698, 770105,449,675|88| 61,258,64214 8, 507, 601319, 930, 98444! 84,755,5304 5,132, 913656,893,64110159,926,75415,2501299,049,957 l,240Jl09,909,197 6,183 165,947,105 3,472 419,583,646 2,880187,843, 942; 10,168 1,427,495,889 6, 664473,420,323J 8,1511112, 003, 914111575 1 14,931,923 3,040! 23,627,284 2,845* 94,157, 796 1,3211 14,374, 375| 6,072 178, 080, 576 4, 523 89,543, 060! 4,400 1 42,808, 5442,132s 32,586,6601,1218006481, 55051537214663$1,100,229$222,818 2,644! $2,424,711,220| $957, 3472372, 607, 434 188612, 074492 1, 559, 5781,293! < 072, 3574, 636, 639 157 1,125,1566871 4,848,534387! 2, 795, 77637, 701, 635 354 8,438, 263 1,089| 24, 046, 521743; 18,195, 20536, 480,345G4 6,392, 482254: 18, 084, 379218j 14,884,58858, 667,261| 109 17, 333, 586152 23,795,395164 25,604,06651,155,175!53 17,684,47951i 17,209,13992 32, 5,00, 16542, 704,03032 22, 631, 75525| 17,214,11658 38,884,81057, 640,46915 29, 924,13947 88,777,44722 38,755,1126, 356, 7401 5,544,44515 192,224,8732; 18,666,5747, 382 266, 463,297 1,815 94,977,274 9,223142, 319,821775489|374!7121200|204!61137{25!3j$795,2221, 606, 984'2, 655, 048j17,742,612!14,336,53731,041,90821,006,186125,824,94553,636,843|19,197,657)2,6631,6761,1962,52875171229615415537», 317 325,425, 850 4, 201173,469, 567 16, 240 1,249,415, 313 11,187 383,877,263,12, 551, 69,195, 370oogcoTABLE 11.—Corporation returns—Distribution by size of net income by industrialTransportation andother public utilitiesTradegroups—ContinuedP u b l i c service— Finance—Banking, C o m b i n a t i o n s Predominant in- Inactive concernsProfessional,insurance, and re- dustrynot asceramusem*nts, holated industriestainabletels, etc.Income classNumNumNumber of Net income ber of i Net income ber ofreturnsreturnsreturnsU n d e r $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 a n d overReporting net incomeReporting no n e t income.Total_i Deficit7,8252,3181,2591,69139933614212213245$5, 587, 9827,273, 5828,968, 07237, 733, 65827,423, 74654,661, 99549,636,42087,437,165271,851, 962706,835,31414,269 1,257,409,8966,844 i 125,649, 78721,113 1,131,760,109NetincomeNumNumber of Net income ber ofreturnsreturns$26, 723,16750,963,18863,364, 690267, 716,139138,039,173193,352,811114,976,47180,408, 379136, 742, 285125,639, 7668,1612, 9501,5512,180363177612316$6,482,2709, 213, 02911,061,60547,156,12325, 587,82825,228, 57022, 205, 70715,454,39125,978,93~68,186 1,197,926,06932,460 i 264, 797,44315,4829,63259,141,17062, 65434,11825,114 129,227,29096,77227,403!16, 032:8,942!12, 0161,9891,2573371177815100,646933,128,626$26,107, 75344,181,05253,696,625185, 968,30193, 572, 042126, 757,27577,533,90767,649,130176, 960, 22715, 657,10329, 79413,9167,5728,7661,3628312291018121842305173284443618542NetincomeNumber ofreturnsNetincome$632,093934,1611,210,8815, 963, 0193,136, 5806,063,2996, 998,1153, 534, 5908,487,32413, 111, 015wHOw868,083,415410,813,15f1,713 50,071,0771,706 i 24,345,92926,250 i $803.110457,270,2633,41926,25025,725,1481803,110IIoogTABLE 12.—Corporation returns by years—State tablesUNITED STATESCorporations reporting net incomeYear1916.1917.1918.1919.1920.1921.1922.1923.Total Num- Pernumbercentber ofrerecorport- portporaingingtionsnetnetinincome come341, 253 206,984351, 42r426 232, 079!317, 579 202, 061320,|320,198209, 634345, 595 203,233356, 397 1 1,2391382, 883 212, 535|398,933 233, 339GrossincomeDeductions60. 6t$32, 531, 096, 969 $23, 765,187, 98566.04 79, 540, 004,8911 68,809,644, 68063.63 79, 706, 659,1481 71,345,147,65.47 88, 261, 006,0521 78,849,587,58. 81 93, 824, 224,704; 85,921,569,48. 05 60.051, 123,3291 55,715,075,55. 51 80,331, 679, 917| 73,367,868,58.49 97, 457, 479,446| 89,135,950,IncometaxNet income$8, 765, 908, 98410, 730, 360,1,21.18,361,511,2499,411,418,1,4587, 902, 654 , 8134, 336. 047,', 8136,963,811, 1438, 321, 529^L134Corporations reporting no net incomeWar profitsand excessprofits taxTotal taxNum- Perbercentrereport- portingingnononetnetinincome come$171, 805,150$171,805,150134,269740 2,1,142,445,769 119,347503, 698, 029 $1, 638, 747,653,198, 483 2, 505, 565,939 31,158,764,422115,518;743. 535, 888 1, 431, 805, 690 2,175, 341, 578 110, 564636; 508, 292 988, 726, 351 1,625,234,643 142,362366, 443, 621 335,131,811 701, 575, 432 185,15818,466,114 783, 776, 268 170, 348775, 310, 154937,106, 798! 165, 594937,106, 798GrossincomeDeductionsDeficit904,411). 35 $2, 796, 534, 046 $3, 453, 438, 45733.96 5,153,234,312 5,782,841,874 629,1607, 56236.37 6,757,622,164 7,447,394,525 689,' 772, 361546,24134. 53 11, 657, 742, 792 12, 653, 289, 033423,< 74441.19i24, 381, 337, 545126,410, 761, 289 2,029,2,51. 95131,198,150, 203 35, 076, 369,, 337 \3 878,:219,13422, 782, 610, 953 2,193', 776, 35644. 49120, 588, 834,41.5121,106,184,230 23,119,739, 217 2,013, 554,987U2H32ALABAMA1916.1917.1918.1919.19201921.192219233,361 1,936 57.603,470 2,313 66.663,228 2,337 72.402,983 2,092 70. 133,198 1,967 61.513,079 1,425 46.283,335 2,096 62.843,595 2,348 65.31$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, 896793, 48i"1 32, 75!$912,40215,174, 34714,880, 6897, 357,1598,183, 8811, 782,8502,832, 7604, 756, 724$204, 298153, 70126, 46125, 0857,112126,116$14, 636249, 860202, 81867, 85968, 38822, 38639,12697, 0231,425! 42.401,157J 33. 34891! 27.60891! 29. 811,2311 38.491,6541 53.721, 239 37.161,247 34.69$26, 634, 37339,495, 97334, 579, 79844,926,281142, 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, 661ocALASKA191619171918191919201921192219232062121276369121107138909367363245546843.6943.8752.7657.1446.3837. 1950.4749.28$2, 833, 0216, 432, 22010, 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, 023111611960273776537056. 3156.1347.2442.8653.6262.8149.5350.72$2, 596,1131,003,150955, 943300, 2761, 014, 3542, 634, 205!2,100, 3781, 305, 5791, 202, 6951, 098, 690400, 9311,114, 6293,033, 6092,292, 0641, 522, 839$331, 945199, 545142, 747100, 655100, 275399, 404191, 686217,2601On net income earned from July 1,1921, to Dec 31,1921, reported onfiscalyear returns of corporations whose accounting period terminated after Dec. 31,1921, but prior to July1, 1922.fcOTABLE 12.—Corporation returns by years—State tables—ContinuedARIZONACorporations reporting net incomeYear1916.1917.1918.1919.1920.1921.1922.1923.Total Num- Pernumcentber of berrerecorportpora- portingingtions netnetincome1,3901,4601,1011,5141,5311,5721,5751, 56254068141762754237638.8546.6437. 87|40. 3535. 40123.9230.8735.08Grossincome$81, 581, 266153,753, 716102,670, 295104, 581,12293,819,60339, 267,01061, 509,719103, 791, 752Deductions$50,657,007121,945, 28890,957,83294,652,42687,131,71836, 533,13757, 621, 25094,834, 557IncometaxNet income$30,924,25931,808,42811, 712,4639,928, 6966,687, 885|2, 733, 8733, 888,4698,957,1951toCorporations reporting no net incomeW a r profitsand excessprofits tax$619,1811,486, 795936,270J774, 548504,953!205, 329378, 415629,839NumberreportingTotal taxnonetincomePercentreport. ingnonetincome8507796848879891,1961,0891,014$5,112,0682,976,913668, 743560,212166, 549i 15, 996$619,1816, 598,8633,913,1831,443, 2911,065,165371, 878394,411629, 839$2, 780, 5364,196, 5923, 702, 4382,103,079590,931126, 598$487,130700 29.863, 962, 299 566 22.455, 747, 375 369 18.515, 792, 366 414 19.393, 590, 889 804 34.701, 285,945 1,108 46.501,949, 055920 37.602, 360, 633 943 36.1061.1553.3662.1359.6564.6076.0869.1464.92GrossincomeDeductionsDeficit$11,072,645 $22,481,702 $11,409,0577, 910, 202 10, 927, 7093,017, 50716,174,45218, 579,3452,404, 89312,134, 03016,415,6194,281, 58934, 214, 709 42,484, 203'8, 269, 49456,178, 90167,974,77511,795,87442, 000, 84349, 825, 3257,824,48230, 265, 585 35,817, 3075, 551, 722gHOARKANSAS19161917.1918.191919201921.1922.1923.2,3442,5211,9932,1352,3172,3832,4472,6121,6441,9551,6241,7211,5131,2751,5271,66970.1477.5581.4980.6165.3053.5062. 4C63.90$73, 232, 318i233, 567, 265i260,218,521!393, 739, 652j291, 992, 602!152, 850,457|227, 573, 314280,130,745,$48,440,927 $24,791,391$487,1301209, 567, 272 23.999, 993 1,181, 76320, 279, 541 1, 550, 783239,938,980365, 974, 869 27, 764, 783 2,089,928272, 287, 967 19, 704, 635 1,487, 8109,485,493695,014143,364,96418,439, 688 1, 922,457209,133, 62622,372,775 2, 360, 633257,757,970$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, 801CALIFORNIA1916.1917.1918.1919.1920.1921.1922.1923.17,98618,369'15,964J14,71614, 865'15,18116, 65118,3868,6548,9517,8818,2597,8727,3978,7429,834$682,302,05048.11 $962,254, 6148. 73 3, 563,403, 0391 3, 241,142,1309.3' 2, 227,100, 6241 2, 000,328, 97156.12| 3,294,089, 553J 2,951,489, 8813, 227,188,1881 2, 944, 363,1352,728, 823, 850 2, 534, 639, 56852.50[ 3,603,499,021 3,300,450,91153. 491 4,244, 895, 727 3, 874,925,493I$279, 952, 569322, 260,909226, 771, 653342, 599, 672282, 825, 053194,184, 282303,048,110369,970, 234$5,458,102$5,458,102115,877,927 $42, 506, 341 58,384, 26818, 771, 872 53, 086, 034 71, 857,90626, 532, 27556,981,002 83, 513, 27722,169,48537,404, 530 59, 574,01516, 231, 027 16,1 296, 277 32, 527, 30435,308,443156,827 35,465, 27043.033, 20943, 033, 209|9,3329,4188,0836,4576,9937,7847,9098, 55251.89 $205,786,304 $304, 631,427 $98,845,12351.27 235,674, 279 281,485,025 45,810, 74650.63 311,423,815 356,397, 842 44,974,02743.88 357,827,393 435, 665,151 77, 837, 75847.04 919,731,688 1,002,619,009 82,887, 32151.27 816,108, 871 924, 658, 590 108, 549, 71947.50 737, 636, 588 826,392, 359 88, 755, 77146.51 1,046, 814,428 1,146,811,410 99,996,982oofedCOLORADO19161917191819191920192119221923.7,4797,6187,1706,7046,812. . 6, 5596,8556,3442,986! 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$9, 912,11722, 528, 858|11,353,470;7, 666,30l|3, 248, 521!138, 019;$1,115, 854114, 656,09728,033, 82417, 590, 50112, 801, 8665, 964, 7835, 546,9476,182, 8164,49s 1 60.0814,079 53.5413,897i 54,353, 597; 53. 65!3,836| 58.314,219: 64.324,135j 60.323,7081 58.45!$42,48,79,165,173,318,178,175,$36, 743, 412!53, 443, 79o!25,093,62l|10, 265,3332, 841, 512i 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!$1,115, 854!_4, 743,98015, 504, 986!6,237,031!5,135, 565!2,716, 2625, 508, 928)6,182,8161-771, 522956, 851061,007|788,176!583, 367;578, 783!570,909|895, 200$55, 812,04461,463,37290,100, 277182, 616,423191, 604, 925453,123, 239208,318, 730201,309, 854$13, 040, 52212, 506, 52111,039,27016, 828,24718. 021, 558134, 544,45629, 747,82125,414, 654CONNECTICUT19161917191819191920192119221923>ii!!i!!4,8524,9764,7994.4054,6654,8995,2275,4923,098!3,263!3,249!3,012|63.81!65.57!67.7068. 3863.58!2,369 48. 362,947 56. 3813,373 61. 42|I$834, 382,1091, 578, 754,4961,511,534,7871, 553, 856, 9331,461,129, 326739,116, 2501, 097,494, 7181, 375,832, 546$645,170, 710i $189, 211, 3991,398,898,951! 181, 855, 5451,349, 211, 401 i 162, 323, 3831, 378, 099,1381 175, 757, 7951,361,135,831!99, 993,495683, 810, 08355, 303,1671, 002,197,14995, 297, 559|1,254, 897, 652' 120, 934, 894$3, 713, 3847, 999, 281112, 028, 383|13, 944,182;8, 099, 398i4, 669, 300;10,459,455!13,182, 836j.$65, 489, 719! $13, 042, 72810, 013, 997114, 122,812!10, 782, 919478, 738, 742143,107.499261, 089, 505'59, 227, 354557, 586, 834!67, 583, 702675, 599, 235^24,144, 339351,832,176!37, 594, 854519,672,459;98011,071688!816!809!918|1, 002!1,116!554!616|384|406!401)383;48158857.71!57.52!55.81!- nl49.57J41. 72!48.00!52.6957$221, 569, 789810,771,851437,050,491'334, 790, 234|329, 059, 931181, 777, 825253,028, 5891410,811,438$85, 298, 891 $136, 270, 898'682, 294,433!128, 477, 428390, 320, 41948, 730, 072298,110,69435, 679, 540!303,832, 53625, 227, 425|75, 721, 0426, 055, 783;230, 311, 91822, 716, 671368, 878,13!"41, 933, 301'$2, 894, 4255, 891, 878!3, 421, 91913, 051, 705i2, 265, 735)487,1342, 259, 7783, 976, 282!HowDELAWARE1916-.1917..1918-.1919.1920..1921..1922.1923..M$23,16,5,1,262, 737:515, 846^537,152!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, 282403: 42. 29!45o! 42.48!304: 44. 19;3501 42.89;408! 50.43;535! 5 8 - 2 8 !521 52.00528 47.31$2, 238, 31612, 234, 9506, 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, 117,02713, 526, 70411,569,1759, 086, 570$18,191, 800'12, 944, 624j11,126,85422, 484, 793;".9.888,681191, 823. 143!55, 410, 795]53, 330, 053$2, 012, 3801,714,0561, 332, 2842, 933, 8473, 635, 91211,812,4246,211,6425, 237, 736ooDISTRICT OF COLUMBIA191619171918191919201921192219231,1301,2837199951,1531,2581,4861,57565382155265965971682292357.7965.0076.7766. 2357. 1655. 9255. 0758.60$242, 882, 222265, 653, 938177, 573, 447212 922 —225,' 380' 919220, 704, 491299, 641,639291, 511, 75^$201, 421, 241:231, 250, 378182, 477, 9471183,175,905!201,014, 376!200,492,531269, 251, 388!247, 028,654j$41, 460, 981]34, 393, 530!15,100, 500;29, 743, 693!24, 386, 573:20, 211, 93030, 390, 27344. 483,103!$778, 274:.1, 759, 6291, 280, 716!2, 380, 34V1, 988, 1771, 701,107;3,179, 448!5, 360,889 .$2,3,4,1,1,357, 528532, 138031,164688, 492;720, 3991 17,451$778, 2744, 117,15714, 792, 854!6,411, 505!3, 678, 669:3, 421, 508!3,193, 897;5, 350, 889!442|1671336!494!542!044!652Ji35.0023.2333. 7742.8413.0843.9341. 40|I$16,179, 42011, 230, 5G8;9, 794, 570!19, 550, 94656, 250, 76980, 010, 71949,199,15348, 092, 3171On 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.toCOTABLE 12.—Corporation returns by years—State tables—ContinuedFLORIDACorporations reporting no net incomeCorporations reporting net incomeDeductionsIncomeNet income;19101917.1918191919201921_19221923.I 2,8692,9913,023..2,8453,2293,4724^3531,518! 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!$63, 806, 729176, 350, 4301228, 544,1931246, 324,109274, 752,149!195, 715, 463282,812,398!360,913, 548i$17,670,82318, 677, 50414, 073,43925, 285, 566|22,417,123!16,166, 358|24, 513, 785J35, 398, 528,$351,040|.927, 450;1,116,151)1,967,666!1, 703, 217!1, 245,897|2, 598,880;3,821,481 -War profitsand excessprofits tax$1,473,6191,889, 3242, 347, 3082, 215, 839980, 522119, 656Total taxNumberreport| ingnonetincome$351, 0402, 401, 0693, 005,4754, 314, 974!3, 919, 056!2, 226,419|2, 618, 5363,821,481!Percentreport; ing Ij noj net! injcomeGross.,i Deductions iDeficitI!47.09i37. 55|44.26!41.27!42.95^52. 59:47.26143. 34$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, 85012,917,00611,855,4471, 3341 28. 04947 19. 11926 21. 12933| 21. 111, 673j 37.182,4801 54.542,030; 42. 781,869! 37. 66$29,501,34261, 898, 474105, 265, 82262, 827, 382295, 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, 088,12220,955, 60539, 273, 97317, 609,99116, £$4, 992, 9002, 509, 35510,986, 517!4,617,43518, 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, 8481, 448, 0001,110, 4228,694,0424,427, 2301,475,8201,351!1,123!1,3381,174'1,3871,826:1,836!1,887!HHQoGEORGIA191619171918191919201921192219234,758|! 4,95614,384|! 4,420!j 4, 500l• 4,547|4,7454,9633,424! 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, 452131, 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, 33814, 409, 673 j6,204,0667, 023,858$9, 978, 5115, 931, 3557, 941,189'14,986,095682, 8111782$889, 75111,381,0018,014,383j11, 037, 781119, 228, 7451, 605,4771, 750,9823, 037, 316HAWAII1916.1917..1918..1919..1920-.1921 _.1922.1923-57161748052153458760458639641733735736831535136469. 35!67. 58^70.21168. 52!68.91!53. 60!58. Ill62. II 1$101,165,125,189,235,90,115,170,055, 901807,789980,474325, 500457,131392, 439624,696396,163$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, 242,650922, 6661, 750, 2003, 037, 316175!200143!164!166!272!253J222'30.6532.42;29 79- i31.48;31.09;46.34!41.89!37.8s!oogIDAHO1,7801,8891,1841, 090!l,77l|1, 7051,8721,9511916..19171918...1919.192019211922..1923..9891,084657951!893!601j734840!54.44157.3855.49!56. 27i50. 42j35.2339.2143.05$37, 741, 8671136, 418,190i91, 825, 305139, 493,420;128, 387, 434!49, 405, 234!82,167, 739;122,931, 802!$26. 924, 633121,466,771!84,520,111128, 094, 293118, 603, 529!47,176, 023!75, 820, 212112,630,918$10,14,7,11,9,2,6,10,817, 234|951, 419!305, 194)399, 1271783, 9051229, 211!347, 527|330, 884!$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, 922203, 309462, 751965, 8748111805|52717398781,1051,1381, l l l l45.5642.6244. 5143.7349.5864.7760.7956.95$9,13,10,19,55,63,38,39,002, 772i401, 090352, 798512, 348969, 543281, 973692, 239057, 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, 08410,309,3805,436,2225, 320, 288IILLINOIS19161917191819191920--.1921192221,931!22, 389!20,405!20,214_.__' 21,12722,395! 24,184i 25,242|!13,45114,399;12,920!13,792;13,413!11,384114,360!15,94161.33; $3,138,454,041!64.31: 7,676,120,612163.3V 8,460, 298, 970J68.23 9. 437, 663. 058163.49! 9,334,087,216!50. 83i 6. 744. 818, 667;59.38! 8, 506, 567, 924!63.15! 10,424,571,614!$2, 406, 30S, 6"9 $702,145,4126>, 542, 362, 526 !, 13 J, 78^.726 53,593,281 $165, 425, 5381759,325,582 62, 851,97o!7, 700, 973, 3SS215. 810, 26lj8'M, 157,670 65,614,01118, 604, 50), 38S122, 707, 710!t,77. 180,274 55, 817, 88593, 230, 712!8,656, 90), 9123SI, 114,453 33,108, 447128,202,131!6,363,674,211i 734, 830!670, 758, 004! 75,149, 65617, 835, 809, 920752, 649, 6431 82,678,907.9,671,921,971$15, 014, 845 8,480 38.67! $189,184,120'408, 337, 235'219,018,819 7.990 35.69,408,944, 552!278, 662, 236 7,488 36.69'189,321,7211 6,422 31.77 4, 179, 415,874!149, 048, 59!7,714 36. 51 2, 967,631, 391 i61,308,578 11,012 49. 1 3, 758, 752,152;75.884,486 9,824 40.62 2, 741, 843, 824188,312. 116 9,301 36. 85 2, 680, 948, 250!$217, 780,179' $28, 596, 059451, 077, 084;42, 739, 849443,295, 049;34, 350,4974, 265, 445, 076!86, 029, 2023,112,951,477 145, 320, 0864,116,004,205! 357, 312, 0532, 915, 504, 404! 173, 860, 5802,817,472, 9231 136, 524, 673UlHM8INDIANA19161917.1918..1919.1920..1921.19221923.8,546;9,019!8, 5898, 788;9, 275?9. 397'10,041:10, 399!5,881* 68.826,849 75.946,090 70.906,227 70.855,885 63.454,991 53.116,241 62.166,721 64.63$459,263,546! $357,512,178! $101,751,398: $2,001,3371,453,704,767! 1,315,381,900! 138,322,887; 6,381,$21, 797, 8318,569,0531, 357, 050. 335 i1, 242, 903. 859 114,146,47631, 922, 488!142, 371, 858 10, 732, 348 22, 683,354'1, 578, 739, 596! 1,438,387, 73817, 653, 466!9, 809, 9241, 728,056, 078! 1, 599, 891,865 128,164, 213928, 579,9846, 213, 639!77,168,1486, 254, 21l!1, 005, 748,132i 316,123!1,394,319,195 1, 272,155,257 122,163,938 13,462,301 j1, 722, 765,336 1, 588, 352, 241 136,413,095 15,083,519!I$2, 001, 337! 2, 665 31.1828,179,189 2,170 24. 0640,491,541 2,499 29.1033, 415, 702 2, 561 29.1427, 463, 390! 3, 390 36. 55!12, 477, 850! 4, 406 46. 8913,778,424! 3,800 37.84!15,083, 519| 3, 678 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$1,113,903|12, 517, 328!16,100, 592:14,122,884!9, 414, 567!4,183, 749'4, 768, 5505, 842, 916$42,266,433;86, 497, 476!95, 619, 6091130,754,441!409, 450, 293 i421, 721, 046;214, 474, 942:222, 390, 726!$58,321, 696! $16,055, 26390, 555, 842:4.058, 366101, 682,452:6,062, 843142,103, 366! 11, 338,925435, 895.156:26.444. 863459, 67lJ 636! 37,950; 590236,164,132|21, 689,190245, 433,1611 23, 042, 435aoKIOWA191619171918.1919.192019211922..1923J...9,064!9,2888,25'7, 798;8,899;8, 6438, 839! 9,0255,8556,4235,8255,3735,497|4,49415,343;5, 477|$208,362, 402; $57, 610, 384: $1,113,903| _$265,972, 788759, 982, 658: 77, 849, 313 3, 760, 362|837,831, 971151839, 521,038778, 528, 539! 60, 992, 499! 4, 759, 693170. 55|71, 809, 349 5, 259, 785!68.901 1,102, 603, 896! 1,030,794,547!956, 667,082|61.77896, 721, 344! 59, 945, 718 4,422,431;656, 579,966;52.00;621, 262, 882! 35, 317, 084! 2,729,111^49, 086,144882, 251,143!4, 731, 28260.45833,184, 999!57, 437,108951,617,643^60.685,842,916894,180, 535'64. 60!$8, 756, 96611,340, 8998, 863, 0994, 992,1361, 454, 638137, 2683,2092,8652,4322,4253,4024,1493,4963, 54835. 4030.8529.4531.10!38. 23148. 00!39. 55!39.3li1On not income earned from July 1, 1921, to Pec. 31, 192!, reported on fiscal year returns of corporations \rhosp accounting period terminated, after Dec. 31, 1921, but, prior toJuly 1, i92:».K)TABLE 12.-—Corporation returns by years--State tables—Continuedfco*kANSASCorporations reporting net incomeTotal NumPernumbercentber ofrerecorportpora- portingingtionsnetnetinincome comeYear4,4674,6044,4744,5314,6584,7494,9564,92819161917.19181919.19201921.19221923.3,2993,6803,3533,4363,2022,8523,1152,987|Corporations reporting no net incomej Num-11 Per |centrej rei port- porting! ingnoi netnonetinj ini come comeI berGrossincome73.8579.9374.9475.8368.7460.0562.8560.60DeductionsNet incomeIncometax$352, 747,535 $248, 676,965 $104,070,570! $2,073,911803,041, 8965,954,921681,645, 684 121, 396,212:722,919,43781, 794,5441641,124, 8937,617,014953,144,030836,892, 309 116, 251, 72l| 9,771, 4921, 111, 082, 200 1, 006,481, 468 104, (500, 732;791, 541, 272703,991, 67987,549, 5931 7,505,059966,054, 682844,907, 875 121,146, 807; 14,415,182824,883, 400737, 797,47487,085,9261 10,270,566War profitsand excessprofits taxTotal taxGrossincomeDeductionsDeficitI$13, 656,95412,002, 46911, 216,4227, 675, 5827,596,1081 30,815$2,073,91119, 611, 875!19, 619, 483120,987,914!16, 637, 770!15,101,16714, 445,9974,637,3571,168 26.15924! 20.071,121 25.061,095 24.171,456 31.261,897 39.951l,84l! 37.151,9411 39.40$18, 727,10759, 606,59656, 745, 78380, 387,217354, 340, 288375,340,061106, 561, 617186,240,432$21, 275, 294!64, 876,833|62, 390,170!87, 716,944373, 460, 386397,587,58l|121, 029, 9471203, 773,160$2, 548,1874,270, 2375, 644,3877,329,72719,120,09822,247, 52014,468, 33017, 532,728$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, 7101,9061,7271,1641,4961,7252,1401,8041,772$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$5, 561, 5204,169, 9343, 702, 5436,446, 50612,865, 94634,306, 67218,085, 65813, 264, 642$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;$5,929,9896, 653, 7315,394,9848,189, 62926,883, 68440,131, 35044,743,53323,034, 850KENTUCKY5,4055,5804,3074,5714,8044,7575,1195,15319161917.191819191920192119221923.3,4393,8533,1433,0753,0792,6173,3153,38163.6369.0572.9767.2764.0955.0164.7665.61$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; $1, 303, 45482,895, 744! 3,845, 35169, 821, 5521 5,740, 27970, 588, 761 5,459,93274, 869,079 5,762, 09031,877, 592 2,498, 25269, 658, 734 7,356,19172, 582,288 8,139,71036.3730.9527. 03|32.7335.9144.9935.2434.LOUISIANA19161917.191819191920.192119221923!I|i!|3,7054,0963,6614,0014,3654,4704,T"5,10912,380 64. 243,113 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, 633,117 $1,047,775'.88,178, 618 4,178,419$13, 379, 22057,167, 621 4,607, 54213, 693, 33988,957,2006,885,47315, 900,47767,291, 639 5,170, 93510,256, 67227,125,0002,213, 867,1, 692, 06851, 649,253 5,383,688i 99,90468,344,723! 7,543,885.$1,047, 77517, 557, 63918,300,88122, 785, 950UlHQUlMAINE191619171918191919201921192219233,084 1,949 63.20;3,311 2,390, 72.182,469; 1,496! 60.59;2,841! 1, 908 67.162,830 l,737j 61.382,994' 1,595; 53.27I 3,219 1, 855! 57.62I 3,297! 2,001 60.69!$744, 7738,082, 5267,997, 72910, 824, 7578, 808, 7745,102,0194, 755, 3604,983, 8001, 135921973933h 0931, 3991, 3641, 29636.8027.8239.4132.8438. 62!46. 73|42.3839.31$26, 270, 026!22, 297, 897131,452,603!36, 377, 598100, 927, 621177, 443, 735153, 054,220133, 219,1901$30, 206,459 i25,773,51137,942,623,43, 525, 673109,309, 788211,930,901164,229, 727143,539,207$3, 936, 4333,475, 6146,490,0207,148,0758, 382,16734,487,16611,175, 50710, 320,017$443, 382,103 $356,098,100!284,003 $1,658,036'$1, 658,036 1,455 36.02949,855, 393839,963,810! 109, 891, 583 5, 326, 249$13,373, 544! 18, 699, 793 1,353 31.84!929,339, 590! 844, 577, 898? 84, 761,6921 6,825,"23,291,207| 30,116, 417210969 27.71;904,191,353j810, 223,989! 93, 967, 364! 7, 470,12814, 779, 353! 22, 249,481 1, 238| 31. 87!6,414,014941, 296,390! 864,394,371176, 902,019|7,465,473' 13,879, 487 1,650 35.39!722,857,528!660,066, 330! 62, 791,198! 5, 638,1092,457,211!8,095, 320 2,173 51.18!7, 288,677:821,053,430755, 286,55065, 766, 880!t* 66. 693j 7,355, 370; 2,0791 45.21!326,345| 11,349, 059 .11, 349, 059J 1, 973] 41.25!1, ~>, 953,374 981, 627,029$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, 550;71,088,61488,053,285!276, 694, 572333,938, 370216,338,749215, 470,109$4, 664,0137,895, 4514, 875, 5178, 650, 85122, 765, 51137, 760,71223,130, 83816, 301, 840$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$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, 674'1215, 047MARYLAND039250498885;662!246i5997831916..1917..1918..1919_.1920.1921..1922..1923..2,5842,8972,5292,6473,0122,0732,5202,81063.9868.1672.2968.1364.6148.8254.7958.75MASSACHUSETTS1916191719181919192019211922192313,273!13,799J12,622;13,28614,150i 14,837! 15,867j 15,8618,3509,8498,5018,8948,1427,1998,9229,'"""62.91 $1,772,712,308 $1,305,208,646 $467, 503,71.375, 023,176,479 4,191, 441,155 831, 735, 324j67.35 5, 871,704,085 5, 256, 807, 852 614, 898, 23366.94 5, 826, 613, 819 5,172,057,105 654, 556, 714U\J»Wi57.5448.5256.2359. 81 iKJ y KJ^<<Jj U l U j(JlUj4,874,334,6653,463,117, 2345, 328,314, 6755,490,983,290t/jA. 1 *Jy \J\J t yXUU4,471,807,1543,185, 306,4,913,083,9485,028,484,1402, 527, 511277, 810, 546415, 230, 727462,478, 692$8,927, 59440, 442,865144, 594, 530i51,101,030;32,6j60,529:24,464,73247,017, 579!53,151,343]$8,927,594;$96, 781, 840: 137,224,705!229, 493, 756i 274,088,286117,830,266! 168,931,296;87,847,07355,186, 544;46,939,21322,474,481!i 795,9971 47,813,576;53,151,343!4,9233,950|4,121!4,3926.0087.6386,9456,37537.09!28.63!32.6o!33.06142.46151.4843.77!40.19|$153,413,973325,363,706377,740,551495,9S1,6432,164,242,312!1, 621,932, 693j1,013,300,705!1,192,622,315!$181,500,346351,903,741445,383,973557,847,8952, 363,383,13011,872,422,6401,166,997,2101,318,265,7473,4612,8313,0702,9894,168i6,217!5, 2824,88035.23 $84,176,870! $97,969, 398182, 288,812 213, 693, 86428.33181, 480,106 199, 972, 64234.03159, 533,186 176,489, 39031.05757, 220, 700 806, 75(5,13238.3454.41 1, 219, 593, 4531,400, 088, 545533, 851, 774 610,177,991'44.5640.09 468, 049, 639 538, 097,451$28, 086, 37326, 540, 03567, 643, 42261, 8G6, 252199,140, 818250,489, 947153, 696, 505125, 643, 432s{ooMICHIGAN19161917191819191920192119221923!9,823! 9,993_J 9,021! 9,62610,87211,426! 11,853,._! 12,1746,362 64.77 $1,180, 450, 526! $805,196, 782 $375, 253,7,162 71.67 2, 979, 253, 276J 2, 671, 503, 384 307, 749,5,951 65.97 3,055,263,841! 2, 716, 534, 820 338, 729,6,6376,7045,2096,5717, 29468.9561.6645.5955.4459.913, 832,177, 880! 3, 314,403,1993, 645, 254, 236 3, 243, 206,8512,345,423,614 2,094,119,1983, 091,035, 274 2, 643, 809, 7545,427, 780, 528 4,906, 755, 692517. 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!11,183, 727$7, 362, 945:60, 968, 508;143,175, 293:159, 566, 677102, 620, 78561, 849, 089'50, 070, 746!60, 729,137$13, 792, 52831, 405, 05218,492. 53616, 956, 20449, 535, 366180, 495, 09276, 326, 21770, 047,8121On 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.toTABLE 12.—Corporation relufiw by yearn—Slate tables-—Continued1000MINNESOTACorporations reporting net incomeTotalPernum- Numcentber of berrerecorpora- port- portingingtionsnetnetinin-19101917.1918191919201921.1922.19239, 2709, 486!8, 576!8, 588 j! 9,3159,17710, 269; 10,568)5, (J167, 2355,7875, 9465, 8214,7105, 5475, 79503. 7876.2767.4869.2462.4951. 3254.0254.84Grossincome$746,083,812,2, 216, S76,197|1, 878, 316, 708!2,053,409,031!2, 233, 521, 50611, 305, 870, 652^1, 706, 095, 70S!1, 979, 586, 0841Deductions$540, 398, 4831, 943, 428, 5301, 740, 215, 4481, 862,975, 6722, 085, 047, 5351, 244, 258, 9761, 669, 213,8731, 862, 874, 797IncomeNet income$205, 685, 329273, 447, 667138,101, 260190, 433, 359i148,473,971)61, 611, 676|96,881,835116,711,287$4,053, 24313,014,90212, 384, 01515, 633, 73110, 725, 6535,019, 70610, 932, 758|12,604,260'Corporations reporting no net incomeWai'profitsand excessprofits tax$35,883,36823,161, r19, 691, 57212, 612,8363, 457, 044i 164, 633GrossincomeTotal tax$4, 053, 243 j48,898, 270135, 545, 62335, 325, 30323, 338,4898, 476, 750|11,097,391112,604, 260DeductionsDeficit$52, 271, 961150,251,711102,080,35199, 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$11,018,62416,105, 50918, 596,34416, 710,42986, 484, 73378, 358, 02237,137, 77948, 575, 559$12, 733, 623 $1, 714, 99917, 502,868; 1, 397, 35920, 290, 778! 1, G94,43417, 987, 9841, 277, 55594, 071,006! 7, 586,27387, 742,228; 9, 384,20640, 828, 505: 3, 690, 72653, 365, 294! 4, 789, 735$12, 209, 89518,861, 33810,168, 84611,484,98924, 776,90768, 709,89738, 678,45636., 011,169OMISSISSIPPI191619171918191919201921192219231, 6531,8111,1321, 4361, 5731, 5481, 67811, 805;1, 1481,4318721,1771,0158191,1701,25369. 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$222, 380743, 089887, 2771, 396,1541, 350, 204389, 6591,129, 0121, 721,120$11,382,856:14, 814,159111,244,051118, 702, 567|17, 374,055;5,187, 255!13, 023, 35517,143, 525$1,184,3882,293,06412, 369, 008!1,930,7251246, 9841i 7, 7111$222, 3801,927,4573,180, 3413, 765,160!3, 280, 929616, 643!1,136, 723!1, 721,120!505J380260259155872950855230.55!20. 98!22.97|18.04135. 47!47. 0930. 27|30. 58iMISSOURI1916191719181919192019211922_1923.$971,129,3311$748,498,729 $222,630, 6023. 058, 064, 523! 2, 754. 845, 249; 302,119, 274258, 919,402!3, 087, 626,9831 2.828,707,5813,446, 312, 072! 3,159, 804, 842: 286, 507, 2303, 365, 585, 3131 3,139, 282, 813' 226, 302, 500$4, 347, 717;14, 461, 262! $42, 990, 749,18,986,868|84,412,91122, 095,19048,833,07017, 770, 432 30, 379,4422, 276, 260, 673 2,148, 880, 221 129, 380, 452 10, 817, 6548, 808,173i 471,3423, 091, 617,123 2,887, 657, 774! 203,959,349 22,655, 90514, 562| 9, 018| 61. 93i 3,147, 538, 6702, 920, 215,314| 227,323,356 25, 782,472I 14,262! 8,901'i 14,840; 9, 304!I 13, 332 8, 294112,764, 8, 740!1 13,4281 8,431!13,735! 7,338!14,190! 1,445!62.4162. 7062. 21:68.47162.79!53.43!59.51:$4, 347, 717!57,452,011;103, 399, 779!70, 928, 260!48,149,874119, 623, 82723,127, 24725, 782,4725,3615, 5365,0384,0244, 9976, 3975,7455,54437.59 $117, 530, 228 $136, 530,200 $18, 999,972186,291,251 204,848, 660 18, 557,40937.3037.79209, 591, 434 230,125, 289 20, 533, 855219, 719, 520 245,881, 772 26,162,25231.5337.21814, 725, 610 866, 275, 232 51, 549, 62246.57 1, 029,103, 368 1,119, 302, 987 90,199,61940.49532, 342,992 591, 894,933 59, 551,94138.07617, 221, 554668,489, 54051,267,986oogMONTANA191619171918191919201921192219232,019!2,430!2, 359!1,7701,586!1, 183:1,435!1.424J55.88!64.39,62. 01 !53.04!44.41!31. 2838.5936.84$107, 727,076;235, 705, 796!312,680,643!189,172,308!160, 983, 049!88. 070,129!124, 650, 846;130, 684, 749!$74,146, 767 $33, 580, 309!204,403,12931, 302, 667!283,859, 39228, 821,251!174, 304,33214, 867, 974i149,451, 32611, 531, 723!82, 565, 728!6, 104,401:115,581,431!9, 069,415;121,869, 309)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!18,8181$663, 332 1,5943, 891, 316! 1,344 35.6115,463, 830 1,445 37. £1, 756, 820 1, 5671 46. 96!1,243,971 1,985! 55.59!567, 728 2,599! 68.72!890, 678 2,487! 63.411876, 050 2,441 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, 954,5473,684,4625,996,42313, 238,67614,397,8389, 111, 48912,343,115$4, 486,426!5,623,711!5,092,741!2, 718.130!771, 060:13, 867|$701,490i 1,232! 27.016, 728, 5561799| 17.068,259, 550!24.288,448,905995 22.065,214,0411 1,760! 36. 122,244, 920! 2,645 51.942, 645, 915 2,169 42. 512,555,243) 2,001 41.19$10,143, 256!30, 670, 21262, 971, 37357,433, 369274,138, 657274, 343, 832175,953,406183, 346,425$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, 204,151NEBRASKA19161917191819191920.192119221923.4, 56114,684!4,46414,510!4, 8731' 5,092|.: 5,102:i 4,8583,3293,8853,3803,5153,1132,4472,9332,857'72. 99|82.9475.72?77.94!63. 88!48. 0657.49!58.81!$144, 812, 843|551, 995, 588!616, 667, 889813, 246, 5711602, 409, 992i387, 099,433 !521, 530, 034!513,943,404!$109,069,989;505,808,303'582, 794, 905;768, 086,408!570, 718, 997|368,621,111:495, 363, 893!488, 923, 580!$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 .wH>MU2HM8NEVADA1916..1917..1918..1919.1920...1921.1922..1923..939'1,051!440|958'1. 193!1, 24411, 2681.15631839920628533827432933733.87:37. 97!46. 82;29. 75!28. 33122.03125. 95'29. 15;$14, 092, 883!37, 300,64720, 050. 80741,423,84729, 808, 76620, 657, 513|25, 260, 09547, 703, 588j$10. 314, 57133', 495, 62324, 382, 5803a 087, 597'27,776,68619, 325,47023, 536, 89145,144,994:$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, 652232, 308'163,51682, 095!141, 84li$75,148'431,467438,975:408, 712!232,466'126, 634!150,0ll :225,107 i$2,423, 39714, 537, 3174, 039, 0891, y75, 486602,606117,011$285,9393,181, 31217, 636,174|5,977,204!3, 307, 959j1, 625, 8761,138,995!1,404, 078J66. 13162.03!53.18170. 25!71.67!77.97!74.05!70.85J$7,579,762!5, 894,113:6, 311, 254:8,611,488!16, 782, 073!18, 351, 356|13,118, 684!12, 705, 295304; 28.90!287 24.38!278! 21.80!276! 27.52;312 31.39!430 42. 12,385! 35. S5i371: 53. ioi$10,504,79113,146,0539,138,901!9,189,11845,528,82183, 215,490:44, 536,14328,282,367 i621652234673855:97O|939819$9, 671, 820! $2, 092, 0588, 570, 568[ 2, 676,4558,188, 00411, 876, 7502, 324, 93710, 936,425!4, 881, 62921, 663, 7024,294, 92422, 646, 2803, 666, 52516, 785, 2093,293, 95215, 999,2479ooNEW HAMPSHIRE1916.1918 .1919..1920.1921...19221923..748890997727682!591]689!750'71. 10!75.62!78.20!72. 4«:68.6157.8864.15GQ. 901$85.151,402,211,214,141,143,169,002,478484, 964598. 697782, lOOi581, 450|379, 06] I143, 906251,270$70. 140, 754:135,165, 918360.375,151186. 276, 650197, 519, 600128, 666, 088!132, 360, 775!156, 578,108$14, 861, 72416, 319. 04642, 223. 54625, 505/45017, 061, 85012, 712,97310, 783,13112,673,162$285, 939575, 9153, 098, 8571,938,1151, 332, 47311, 023, 2701,121,9841,404, 078$11,888,712!14, 451, 022;10, 733, 344110,106,324!48, 705,43688, 091, 04750, 940, 99230, 798,147$1,383, 9211,304,9691, 594,443917,2063,176, 6154,875, 5576, 404, 8492, 515, 7801On 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.CDTABLE 12.--Corporation returns by years- -State £a6Zes—-ContinuedNEW JERSEYOCorporations reporting net incomeYear191(5..Total Num- Pernumcentber of berrerecorportpora- portingingtions netnetinin- Icome come}9,77710,1128,8079,3929, 89610,63111,76213, 0625,750 58.816,2225,5036,0355,8755, 54516,8928,12061.5362.4864.2659.3752.1658.6062.17Grossincome., 015, 845, 736!2,123, 440, 753!2, 270,839, 7402, 945, 523, 469!3, 418, 065, 43512,220,207, 819:3,058,162,3103, 475, 688, 544DeductionsIncometaxN e t income$770,138,825| $245,706,9111, 867,148, 609i256, 292,1442, 079,821,015'191,018,7252, 690, 953, 454! 254, 570, 0153, 227, 279, 840!190, 785, 5952,065,999,069J154, 208,7502,822,900,837235, 261,4733, 201, 791, 068273, 897,476NEW1916..1917..1918_.1919..1920..1921..1922..1923..979!1,103!965!19161917.19181919.1920.1921.19221923.940i797!961!941!953!47454255849441139245042448.4249.1457. 82!52. 55!51. 57!40. 79!47. 82!44.4944,63246,14447,53548,49455,49557,59864,86269,863,27,77729,88027,76030,47030,34927,37435,50440,84862.2464.7558.4062.8354.6047.5354.7458.47|$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, 5362,974,836Corporations reporting no net incomeWar profitsand excessprofits tax$4, 819, 51412,064, 685|16, 469, 20619, 584,42014,875, 30712,797, 53326,890, 40031,254,966$35, 216,004i43, 201, 254|45, 748, 06818, 425, 81313,137, 268i 260, 290! Num- PerI ber centI rereport- port- iingTotal tax 1i ingnono! netnetin; in| come come$4,819,514! 4,02747,280,689: 3,89059, 670, 460; 3,30465, 332, 488! 3,35733, 301,120 ! 4, 021125,934,8011 5,086127,150, 690 4,87031, 254,966i 4,94241.1938.4737.5235. 7440.6347.8441.4037.83Grossincome$85, 875, 061260. 604,131287, 836, 2521507, 688, 469!531,960, 098J765, 604, 3421482, 534, 881605, 263,192Deductions$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, 530i—iOwMEXICO$303,499677, 816598,115j317, 342306, 396162, 787328,121269,960$2, 526, 876679, 354259, 796188,99253, 75211,611$303, 4993, 204, 6921, 277, 469577,138495, 388216, 539329, 732269,96050556140744638656949152951. 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, 894,045NEW YORK$8,300,137,67115,974,590,51215,945,819,32718,656,719,06522,086,479,69415,668,883,09418,557,282,80922,735,983,853wH$6,025,476,249 $2,274, 661,422 $44,464,771'.13,773,437,056 2, 201,115,746 105,625,319.13, 792, 501, 557 2,153,317,770 171, 758, 98016, 264, 233,001 2, 392,486,064 196,187,661!20,127, 849,971 1, 958,629, 723 167,141, 66914, 532,519,655 1,136, 363,439 100,847,002|16, 805, 091,941 1, 752,190,868 199,683,703;20, 579,053,958 2,156,929,895 248,108,254!.$288,845, 332635, 547, 519305, 280, 094186, 051, 015!67, 633, 509!i 918,447|$44,464, 7711 16, 855 37. 76394, 470,651! 16, 264 35. 25807,306,499 19, 775 41.60501,467, 755 18, 024 j37.17353,192, 684 25,146 45.31168,480,511 30, 222 52.47200,602,150 29, 358 45.26248,108,254 29,015 41.53$662, 271, 248! $801, 492, 479 j$139, 221, 2311,163,881,359 1, 303, 348,173 139, 466, 8141, 751,135,496 1,920, 890, 266 169, 754, 7701, 919,255, 589 2,112,305,354 193,049, 7655, 354, 318, 214 5, 825, 586,112i 471, 267,8987, 430, 255, 001 8, 332, 230, 896 901,975, 8954, 914, 756, 563 5,456, 727, 090 541,970, 5275, 425,969, 275 5, 963,424, 812 537,455, 5376NORTH CAROLINA19161917191819191920192119221923!!!!!;5,0215,1554.2124,3964,8124,9145,7145,9873,438! 68. 47i3,986 77. 32l3,362 79.823, 501! 79.643, 143 i 65. 312,529 51.473,486 61.013, 810 63.64$223, 884, 841$284, 767, 644|698,770,100;607,161,979879, 192,164!772,163, 98'1, 038, 581, 596!923, 900, 2301, 062, 447, 593!960,169, 824688, 791, 323 S623, 364, 736940, 895,173841, 725, 9361,117,157,990 1,009, 226,511;2, 803i $1,200,185:91, 608,1211 4,124, 725!6, 661, 4191107, 028,1778, 707, 081 i114, 681, 366!7,985,041!102, 277, 769|5, 401, 56565, 426, 587!\nt, 169, 237 11, 410, 349107, 931, 479 12, 5.02, 613$16, 228, 373}44, 016, 68021,102, 83515, 985, 2117, 597, 915i 55, 608$1, 200,1851 1, 583 31.5320,353,098 1,169 22.6850, 678, 099850850 20.1829, 809,916895 20.3623, 970, 252 1,669 34. t12,999, 480 2,385 48.5311, 465,957 2,228 38.9912, 502, 613 2,177 36.36$14, 830,01024, 218,41928, 462,10141, 551, 748190, 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, 786,03811, 655,02914,402, 57418, 725, 59918, 326,47274,439,04463, 289,97845,112,91953,113,974$1,026, 3591,083, 398883, 6251,414, 5014,841, 7885,494, 6654, 572,9925,348, 250NORTH DAKOTA191619171918191919201921192219232,7693,12412, 752i2,63912,8982,819'2,8482,938!!ii'I2,2202,5592,2172,1351,7471,3621,5291,33480.17181.9180. 55i80. 90!60. 28:48. 3253. 68 :45. 41 !$35,477, 730149,014, 213171,981,215156,461, 674137, 313, 04788, 743,928119,244,63892, 595,930$24,813, 309|139, 218, 605162, 080, 654i147,309, 645!130, 445,443!84, 743, 249114,496,417189,118,085|$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, 850J229, 265!329,460!215,939!.$1, 710, 368804, 465347, 667108, 519i 8,903!$207,0642,144,6861,485,9771,004,639731, 555337, 784338, 363215,939549 19.83565 18.09535! 19.451504 19.101,151 39. 7211,457 51.681,319 46.321,604 54.59$4,139, 53013, 319,176!17, 841,974'16, 911,971169, 597, 256;57, 795,313!40, 539,92747, 765, 724i—ioOHIO1916.19171918191919201921192219231717,61515,81517, 08818,82220,09l!21,39022,09712,251!13,54611,39412,19412,3029,55512,49513,758'!69.36 $2,093,727,399 $1,463,582,421 $630,144,978 $12,364,799936, 483, 205 42, 578,494 $175, 539, 209|76.90 6,247,325,248 5, 310, 828,473219, 859, 556i72.05 6.225,443,057 5, 582, 256,924! 643,186,133 47, 484,999!619, 258,1!"48, 737. 520!99,422, 775!71. 36j 6,158,568,288 5, 539, 310,092,560, 556,917 44, 865, 550;81, 397, OOl!65.36j 6,288,735,991 5, 728,179,07419,459, 792|47.56j 3,079,639,495 2, 844,171, 648| 235,467, 847 19,421, 7101i 731, 735!58.42 4,978,119,205 4, 558,944,449; 419,174, 756 43,969, 875538, 602,037 57,442,924!i62.26: 6,559,642,094 6,021,040,057$12,364,799218,117, 703267, 344, 555148,160, 295;126, 262, 551;38, 881, 502:44, 701,610!57,442,924!5,4094,0694,4214,8946,52010,5368, 895i8,339!30.63!23.10!27.9528. 6434.6452.4441.5837.74$132,267,179!294, 239,846!302, 314, 756!503,983, 8051,468,065,458'2,195,193,897!1,495,990,8641,048,538,737!$155, 301,837331,020, 581331,122,460545, 371, 8871, 593,049,4482, 533,982,1011, 640, 652,0661,167,535,036$23,034,65836, 780, 73528, 807, 70441, 388,082124,983,990338, 788, 204144,661, 602118,996, 299OKLAHOMA1916191719181919192019211922192347. 997,150 3,4317,364 3,872 52. 58!51. 59!: 6,321 3,2615,904 3,295 55. 81:5,564 3,004 53.99!:5,569 2,301 41.325,750 2,701 46. 975,709 2,615 45. 80;$240, 799,628602, 833, 7761488, 641,109593,992,4161839, 249,463!280, 335,9501520,170, 257;441,084,511!$128,460,761 $112, 338, 86776, 978, 232525, 855, 544451,014, 797!37, 626, 312552, 370,029!41, 622, 387782, 368, 569!56, 880, 894262, 605,974!17, 729, 976480, 713, 713 i39,456, 544414, 296, 434'26, 788,077$2,196, 340!.3, 679,908j2,917,199i3, 018, 767!4, 569, 84611, 329, 974'3, 913, 340!2,700,605!.$10, 796, 8177,407, 3335, 595, 25414,984,428 !1,180, 362;110,913;$2,196,340114,476,725!10,324,532;8,614,021!9,554,2692,510,336^3,924,253!2,700,605!3,719 52.013,492 47.423,060 48.412,609 44.1912,560 46. Ol|3,268 58.68|3,049 53.033,094 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, 61254,042,5011On 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.aoTABLE 12.—Corporation returns by years- -State tables—ContinuedCOOREGONtoCorporations reporting netYearTotal Num- Pernumcentberber ofrerecor- port- portpora- ingingtionsnetnetin-GrossincomeDeductionsNet incomeCorporations reporting no net incomeIncometaxWar profitsand excessprofits taxin-5,0225,3524,3984,2524,5884,8405,1345,3012,1082,6422,4212,2602,2361,9482,3992,59241.9849.3655.0553.1548.7440.2546.7348.90Total taxingingnonetnonetGrossincomeDeductionsDeficitinin| come | come jcome come1916..1917..1918..1919..1920..1921..1922..Num- Perbercentrereport- port-$88, 606, 622392,174, 272609, 778, 017552, 358, 659472, 286, 247286, 350, 548407, 527, 840529, 547, 000$69,874,112357, 788, 383575,083, 694504, 220,151432, 764,431269, 319, 824379, 635, 387494,128, 205$18, 732,51034, 385, 88934, 694, 32348,138,40839, 521, 81617,030, 72427, 892, 45335, 418, 795$357,644.1, 633, 6552, 501, 8483,148, 2732,941,6461, 302, 2553, 012,1153, 630, 726 .$60, 662, 3291 $13, 477, 7668, 403, 39160, 219, 313|8,074, 51261, 690, 80410, 428, 383137.129,966i23,197, 837284, 525, 639!26.171,593270.953,714120, 327, 675180, 623, 27114, 470, 563157, 344, 091$357, 6446,331,770l12,277,923114,976,082;8, 503, 5302,368, 688!3, 029, 36713, 630, 7262,914J2,7101,9771,9922,3522,8922,7352,70958.02!50.64!44.95!46.8551.26'59.7553.27!51.10!$47,184, 563|51,815,92253, 616, 292|126, 701, 583!261, 327, 802i244. 782.121160, 295, 596|142, 873, 528^$22,276,5451.$22,276, 54563, 582,457; $323, 313,222 387,895, 6791309,029,821 385,262, 742!76,232,921!126, 208,200! 198,978,411)72,770,21li132,498.630| 208, 770, 84676,272,21636,338,551!36,78^,11673, 124, 667178, 340,019616,6241 78,956,643104, 619, 295104,619,295!-7,5617,2906,4775,8446,81510,1419,0989,17836.9635.0035. 0634. 4936. 20|2051. 2042.6140.51$223,858,463399,296,4G7!462, 099, 295j600, 669, 257J1,459,076,708!2, 261, 443, 672J1,629,095,8231,462,337,416$279, 582, 508!453, 344,1351506,080,495'658, 884, 288j1, 565, 729, 570!2, 528, 085, 44711,803, 090,9771,599,113,617$55, 724, 04554, 047,66843, 981, 20052, 215, 031106, 652, 8622G6, 641, 775173,995,154136, 776, 201780|931594571691!985'98791236.5741.0036.7332.6737.6248. 5744.1238.76$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, 5931327,271,364250,418,098159,311,256142, 208,801$1,834,2382,802,82010,296, 7985, 575,31127,689,02734,488,09725, 541,26025,344,069$4, 698,1159, 776,07511, 827, 8095, 561, 8841,066,433i 17, 252wHoPENNSYLVANIA1916.1917..19181919..1920..1921..1922..1923..20,460 12,8991 63.0420,834 13. 5441 65. 001j 18,47316, 94418, 82719, 80621,35422, 656 13,478;$3,914,308,2888, 860,256, 55118, 245, 325, 7577, 511, 000, 220!9, 501, 290,8505, 603, 662, 6667, 504,812,8519, 980,135, 635$2, 791,861,222 $1,122,447, 06617, 383, 784,912 1,476,497, 279'7,282, 063,018! 963,262, 739|6, 608,271, 500! 902, 728, 720!8, 529, 708, 966 i 971, 581, 88415,171,862, 460431, 800, 20616,821,115,358683,697,493'9, 077,656, 988902,478,647|RHODE1916.1917.1918.1919_1920.1921.1922.1923.2,1332,2711,6171,7481,8372,0282,2372,353,1,353l,340i1,023!1,177!1,1461,0431,2501,44163.43;59.0063.2767.62. 3851.4355.8861.24$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, 092707,475,802ISLAND$71,874, 276 $1,395,766.76,653,837| 3, 502, 00678,399,455| 5, 271,0181112,140,9918,411,324;55,944,4504, 558,489!44,843, 5833, 793,329^61,613,177! 7,193, 593i70,428,803] 8,213,788'-$13,734,70430,611, 74522,621, 5307, 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, 788oogSOUTH CAROLINA191619171918191919201921192219233,915 2,390| 4,r-~ 2,771! 3,554 2,549i 3,5012,454j 3,874 2,219I 3,760 1,567i 4,006 2,0274,171 2,368!!61. 05 $115,837,99867.80415,453, 23371.72 511,547,77870.09533, 227, 51257.28468,912,915221, 680, 66041.68354,862,164!50.60419, 033,37056,77$92, 325,300'360,891, 589453, 255, 202469,803, 872415, 570, 513207,193, 9951325, 536, 734384, 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, 912'163, 2111,525!1,316!1,0051,047;1,6552,193'1,9791,80338.9532.2028.2829.9142.7258.3249.4043.23$12,051,591118, 702, 50721, 312,81522, 766, 500:156,152,2641155,186,3111180,327, 750 !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)$6,438, 9811, 670,8191, 814, 7232, 393, 37014,333, 30217, 896, 9409, 518, 4057,827, 952698 28.58!$155, 845!416 16.07!1, 780, 9691470! 21.34:2,001,261:450! 19.26!;1, 859, 544|993! 38. 731,043,011!224, 584i 1,151!1 52.01313, 282' 1, 288 45. 79296, 618' 1, 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, 506,469114, 656, 56lj12,413, 012!61,369,771!54,494, 635|44, 583, 850113. 317,024$2, 708,153729, 587850, 0061, 031, 2814,472,3314, 725, 6593, 703, 8844, 062,12736. 60!24. 37J28.71'29.58141.21;!48.9238. 75 j36.54;$27,629,69657,948,86268,430,38387,487,625293,074,748287,488,347247,169, 941205,544,529$33,578.990;65.951,516!73,626,140'94,179,064312,456,095313.887,314259, 920,359221,135,814$5, 949,2948,002,6545,195, 7576, 691,43919, 381,34726.398,96712, 750,41815, 591,285$445,22219,069,122;26, 302, 736;17, 751,128!15, 680, 744!1, 917, 328|3, 019,195i3,369,771;SOUTH DAKOTA19161917191819191920192119221923! 2,442i 2,5882,202i 2,337!2, 564.._.! 2,213!' 2,813!i 2,856!1,7442,1721,7321,8871,5711,0821,5251,53671.4283. 93!78. 66!80. 74 i61. 2747. 99!54.21;153. 78$29, 681, 960142, 036, 594168, 084, 528|186, 871,186138, 808,165j70,492, 593103, 889, 097121,094,621!:$21, 757, 866131,180, 237158,380,081;174, 790,310;131,102, 94267,331,221102,329,391116,872, 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, 76611, 332, 9201,104,146;452, 50646, 2471892TENNESSEE19161917191819191920 . .192119221923'•i!i4,670'4,7144,1864,392._4,7424,7534,906\_! 4,860!2,961,3,5652,984|3,0932,7882,4283,00563.4075.6371.2970.4258.7951.0861.253,C$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;s54,321,630$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, 7675,900,2201, 709j1,149|l,202|1,299;1,954!2,325!1,901!1,776!:6,050'23,821,57918,942,17912,878,360i5,180,5281 415,338$2,352,05736,004,391!34,459,589!28,772,317!23,264,395|10,477,59810,466,22311,038,403!2,866 32. 972,065 22.852,433 29.682,752 31. 6033883; 388 39. 534,446! 48.414,094 42.69:3,954 38.66TEXAS19161917191819191920192119221923...8,693!9,03918,1988,709j8,571!I 9;i85 !I 9,591!10,227!5,8276,9745, 7655,9575,1834,73915,4976,27367.03 j77.1570.32i68.40!60.47|51.59!57.3161.34$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! $123, 581,835 $2,352,0571,419,766,831! 208,191,837^ 10,178,3411,411,084,466! 124,123,481! 10,638, 0101, 607,144,506; 128,674,5239,830,1382,135.096,359! 127. 546,820: 10,386,035!65,3?)2,138/ 5,297,0701,103,2.16,896:94,059,389| 10,050,8851,688,781,989!1,611,127,530; 102,801,770| 11,038,403$82,003,312! $13,119,040$68,884,266106,577,299, 119,182 357 12,605,05813,964,819110,745.238! 124,710,05758, 749,641275,867,057: '334,616,698458,323,513, 513,018,19154, 694,678904,917,315 1,012,473,828 107,556, 513523,949,71 lj 599,374,054 75,424,34368,461,272812,923,189 881,384,4611On 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.COTABLE 12.- -Corporation rdurm by years—Stale tables-—ContinuedCOUTAHCorporations reporting net incomeYear! Total Num- Perj numcentj ber of berrerej corj pora- port- portinging! tionsnetnetinincome comeI3,4813,5452,5422,8723,0943,0863,0513,0451916..__1917....1918....1919....1920....19211922 .1923....1,616 37.721,825 51.481,170 46.031,442 50.211,420 45.901,155! 37.431,349! 44.221,468| 48.21Corporations reporting no net incomeiI!GrossIncometaxDeductions ; Net incomejitand excessTotal taxprofits tax iI!.Num-jberrei port! ingno' net! in: comePer |cent jreportingnonetincomeGrossincomeDeductionsDeficitw$159,867,110281, 675, 954183, 606,851304,848,895243,155,625155, 591,907205, 955,204257,083,836$102,266,290232, 647, 737164,436,614,280,856, 658227, 642, 529147,021,191!189,426,304234,566,362$48,112, 969114,273,70586, 636,298123, 559,138141,844,86288,247,6311115,640,788148,991,248;$38,911,618|101,643,596|77, 385,1361111,078,880130, 576,06981,934,410106,394,843136,827,791$57,600,820 $1,145,035!49,028,2172,419, 567119,170,2371,511,308!23,992, 2371,865,686J15,513,096|1,183,0078, 570, 716!665, 03816, 528,900i1,473,83022,517,47411,833,488.$4,930,0644,636,1512,129,8611,324,215354,8631 105$1,145,035;7,349,6316,147,4593,995, 547!2,507,2221,019,9011,473,935!1,833,48811,865 53.58-,720 48.52!,372 53.97J,430 49.79J,674 54.IO!,93l| 62. 57!,702| 55.78.,5771 51.79$1,582,261!2,909,256!1,925,9741, 219,623257,2901 26, 585$180,6392,200,5823, 564, 707i2,876, 7852,106,179784,929972,2161,261,1882961! 32.71!:217J 23.18218 29.62190| 25.30;2961 32.311380! 40.77354! 34.17!283J 27. 261$14,013,26038,535,64038, 641,01035,455,022,81,153,204 1134,618,833!81,547,78265,310,686$18, 111, 53243,921,35846,825,89140,959,45092,832,783155,616,47590,949,20073,448,334$4,098,2725,385,7188,184,8815,504,42811,679,57920,997,6429,401,4188,137,648$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$1,216,8911,527,1631,182, 666963,8542,315,3565,114,2743,626,9312,983,699$30, 635, 73642, 085,12155, 560, 88156, 548,136343,099, 638285, 612,855343,026, 382277,472,020$36, 730,254|47, 966, 295J61,892,440!67, 778, 547i376,105,863|318,070,221s368,693,300 1305,108,083|$6,094,5185,881,1746,331, 55911, 230, 41133,006, 22532, 457, 36625,666,91827,636, 063wHOVERMONT1916... _ ... 90519179361918.. 7361919751;192091619219321922. 1,0361923i 1,038!609719518561!620552682755J67.29|76.82J70.38;74.70|67.59.2365.8372.74$9,201,35112,630,1099,251,16212,480,25811,268,7936,313,2219,245,94512,163,457$180,639'.618, 321 i655,451!950,811!886, 556!527,639!945,631|1,261,188 LIIVIRGINIA19161917191819191920.192119221923!!jI-.-JI.___!I5,9506.0125,009!5,027!5,280;5,288!5,643!5,9573, 457|3,863J3,4183, 423J3,1842,7053,2683,71158.1064.2568.2468.0960. 3051 1557.9162. 30$301, 007,145$394, 490,076635, 029, 365772, 007,180838, 042,051945, 712, 7251, 006, 281, 371 877,639, 6661, 052, 264, 799 955, 911, 761502,198, 241556, 648, 697736, 272,619819, 287, 349676,343,723770,843,838$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, 396,1299,534,32310,835,1102,493! 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. 70cftWASHINGTON19161917.1918..191919201921192219239,9089, 0439,2879, 0590, 5989,7019, 8029, 786____...4,0714,9424,369|4,7444.522!3, 540!4,3274,88441.09!54. 05J47.04:52.37.47. 1136.49;44. 14!49. 911$244, 505, 289 i $191, 036, 5041851,129, 4941868,236,834.!938, 988, 042j1,180.531,9571 1,084,526,662!959,657,774!1,038,852,497!489,170,785i523, 402, 473|738, 626, 039798.490,6131961,377,3821,045,114,870)$53,468, 785J84,300, 592!70, 751, 208!96,005, 29579,194, 72334,231,688!59,864, 574!83,737, 488!$1, 054,032;.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, 3549, 533, 8681, 780, 20716,69"$1,054,03214,143, 32223, 869, 31324,166,134J15, 319, 8074, 360, 7526,195,157~ "19,4125,837 58.914,101 45. 354, 918 52.964, 315 47.635, 076 52.896,161 63.515, 475 55.864,902 50.09$65,87,129,134,309,437,282,209,869, 379782, 440409, 422525,116880,108588, 452926, 916548,948$1, 314, 02328, 631, 70534,955,95917,709,90637, 908,0657, 288,2427,871, 8288, 344,0751, 713 39.101,551 34.021,109! 31.511,5561 38.861,606! 35.902,240 48.451,886 38. 90|1,974 39J$23,421, 11131, 789, 709119,134,975!42,282,44199, 541, 555255,878,374193, 535, 854207, 208,816$86, 610,429100, 692,358148,632,034151, 306, 844;348, 369, 278!488, 956, 466!314,368,693!236,052,001!$20,12,19,16,38,51,31,26,741,050909, 918222, 612781, 728489,170368,014441, 777503, 053WEST VIRGINIA191619171918191919201921...1922_1923..!i||i!|I4,3814,5593, 5194, 004i4, 4734, 623!4, 848;5, 062!2,668:3,008!2,4102, 4482, 867!2.383:2, 9623,08s 160.9065.9868.4961. 1464. 10;51.55;61. 10;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)76,642, 276nARAa nan74,646,962134,304, 02942,702, 20471,767, 77373,477, 884$1,314,023!.4, 591, 778!11, 244,404|a tan T 0 16,165,721!10, 045, 640i3,395, 939!7, 866, 419!8,344,075L$24,039, 92723, 711, 55511,544,18527, 862, 4253, 892, 30315, 409 JI$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, 40037; 807, 35513,846,19120, 016,457_HQWISCONSINo19161917191819191920192119221923....1 11,635!! 11,923!'< 10,961;10,154!11.198:! 12,142:! 12,596!: 12,797!58.936,85'7, 469 62.646,889 62.8567.716^972 62.266,009 49.497,127 56.587,881 61.58$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, 693 $132,762, 577!149,917, 972!1,225,205,2311, 451, 333,1641158,550,172 !1, 687, 400, 949!172,213,1241, 927, 897,476163,938, 0381,005,561,301!71,382, 3061,454,096, 7811129,878,747;1, 767,027, 219^150, 217, 630$28, 645, 89971,527,23651,271,11472, 486, 045171,844,859)44,468, 657;52,324,090163,199,113$$8,895,659, ,9,785,0416,861, 8738,039,5905,652, 6923,250, 804!4,959,1185,322,717$2, 615, 5797,011,0805, 742, 95912, 775, 65912, 259, 0075, 702, 67614,034,95816. 386, 929$23,882, 37055, 084, 52129, 588, 49226,128, 3905, 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!$1, 207, 4641,311,180668, 766:423,127120,6511 1, 842!$170,8181, 675, 6811, 875,0181, 276,917818,334355,478465, 724512, 5624,778 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, 208 $10, 350,16798, 056, 98318, 894, 62298, 432, 5979, 073, 7089, 049, 810117,319,196460,169,15439, 464, 06780, 569, 408756,106, 870!45, 799,114443,082,49137, 604, 961352, 320,5824OgWYOMING1916.19171918..1919..1920..1921..1922..1923..291341303651707i663661636694!839!581!805!706;601!71074753. 76!62.57|44.5948. 76:41.31!36. 14!42.7545, <$ , 750,, 240$19,61, 742,19544, 409, 24164, 446,45566,192,16741, 217,85347,364,972:57,876, 396:$170, 818468, 217563,838;608,151 '•395, 207234,827j463, 882512,562!597!5021722 j8461,00111,06295146.24!37.43!55. 41151.24!03.8657.2554.34$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|8,831,970117, 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, 656,7671On 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.'• •• ••..coTABLE 13.—Personal return* - Distribution by income clashesOS[Income returned for calendar year ended Dec. 31,1923]ALABAMAExemption from normal taxIncome classUnder $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.Net income1 808809738, 82814,1524,1163,1784.6725762, 45828968690503351278194187135110942311549289392613$1,265,38735, 76311,015,07412, 359,82434,304,49810, 739, 59510, 576,18116.098,3352,498,37311,031,580154, 7265,310, 0354,457, 9903, 754, 5922,977,2622, 635,1182,032,5472,145,7651, 684,1781,486,4021,360,5983,999,7343,445,5112,501,3023,064,9751,705,0341,394,757839, 914673,848761, 916723,046Prior yearlossdeductionfrom netincome fornet taxableincomePersonalexemption$3,141,410$1,2471,2362,5638,3262,9263,9004,33123,238j31,47219,361,5259,030,024 i44,818,180 I8,008,386 !11,883,38012,475,1022,287,3107,070,33471,6002,398,9101,689,765 |1, 262, 700890,500 I697,800456,000451, 532302,800253,000 I215,300 !547,500 i355,421j211,000193,02778,00057,60023,60017,20014,40011,600 IDividends$143,878976292, 522126, 575396, 738182,155350, 610326,115569,490581,38099, 793274, 679334,092306, 465325,481384, 245335, 770305, 254315,488289.383260, 089856,248710,808600,4271,104, 769483,164422,494361, 251250,226177,19519,879Interest onGovernmentobligationsnot whollyexemptfrom tax$3,39719,3171371,679{Capital net!| gain from j Normaltaxj sale ofj assets held ij for more jj than two jj years I!!:..i|.i!.i10,32919,0772,8287,1474,1685,8082,2238,7191.5703,0073,252|!.!..LL.L.j_.L!!L10,747 L.1,887 !.9,523 I28,465 i.16,077 i_.6,93518,37743,133 |3.571 I32939 !33 !! Tax onj capital net;gainI1 (12H percent)i|| Total taxI$1,041 !.$1,041~97,~308~L~97,~30877,372 :OPIjH77,37298,49898,498102," 607"102,607KH"80, 3926$38,543181,72714,856103, 28334, 724220, 89480,392 !.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 ! !19,29019,89820,759$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$4,19917,2781,3939,6837,38222,890129,85134,274 i123,156 |12,174ii||II80, 82682,80874,88372,03162, 50272,94659,971.54,92354,005182,305193,026166,593239,428156, 796152,182102,42796,346116,85?169, 604$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 2Total..2,030,530159,064,390 j51,0492,000 |151,345139,566 | 128,276,906 j11,338,9841,892,937232, 37715.8342,616,815 ! 1,632,947177,463955,566 j252,462 i193, 2972,840,975ARIZONAUnder $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..1,368213,5354,5485,2042,3251,0132,4192651,092144102061207860i!I!|!|45 I2718151340249141I!!!!!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 i226,594 |202,849 !187,189682,510531,356242,302465,772356, 728$30,10816,4027,55083225,2752,83514,14692611,4631,78032,19630,97055,4249,837104, 725(2)I149,592 LNontaxable. Specific exemptions exceed net income.$2,331,8015,075 i9,790,309 !4,671,160 i15,823,323 !4,328,640 i3,695,829 |6,136,087 i873,189 !2,911,810 j28,800 I854,050 !466,327249, 500131, 57895,70069,80041,00026,40026,100 !25,300 '60,80038,20014,40028,80013,8001,000 I$66,065796122,68035,853187,08185,889230.756183,918463,253317,31855.936149,617145,900165,305132,360129,878174,90872,00432,26647,43669,970209,073224,17767,260159,260133,002g$.60$86 ].5,6022,6019,2621,870•~61,l0747,452 I.3,71425, 6687251,809207465227785338451234,6252,275167102,6783,286$50,08059,942 !59,94249,59949,59938, 39123,99417,52915, 59413, 78810,2408,8048,1645,8793,24120,36911,4837,96810,7859,822S47,452$7241,2891,4231,4771,6461,3431,3151,3801,1887,8089.9666,75415,84517,651! __..........[_..!.__! ..!._......__.L_!$5,252w166,141'537207 IV.I' 18,071 12Classes grouped to conceal net income and identity of taxpayers,20 i38,39124,71818,81817,01715,26511,88610,1479,4797,2594,42928,17721,44914,72226,63032, 725()18, 09100TABLE 13.—Personal returns—Distribution by income classes—ContinuedCO00A RIZ ON A—C ontinuedExemption from normal taxNumber ofreturnsIncome 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 2Net incomePrior yearlossdeductionfrom netincome fornet taxableincome$170,070(2)Personalexemption$3,600| Interest on| GovernI mentDividends obligationsnot whollyexemptfrom taxCapital netgain fromsale ofassets heldfor moret h a n twoyears$43,728 i(2)!Normaltax$7,125 I(2)!SurtaxTax on jcapital net igain! Total taxC12K percent)$30,996(2)$23,871(2)o363,083Total..22,89959, 526,474$344,4694,000256, 546$711$70,5503,51843,057$8,14054,71652,746,3784,128,37668,096120,837434,880 |154,80813,412603,100ARKANSASUnder $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.$3^00 to $4^00.12,111975,6275,0899,0692,2862,2673,235$1,273,93759,6408,809,7797, 746,36121,916,2635, 706,3807,610,41811,321,669$4,139$4,267,64015,439,7155,008,53728,355,1213,223,1808,296,0807,499,421$72,1864,768178,00756,136373,80765,850161,945$2,6002,9641,8823,064$1, 637$1,63781,448"~81,~448""72," 975"72,975" 109," 758"" 109," 758g$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.4583,0491260741824520313712590956259180985048221411544101,995,57513, 742,77264,9103,336,6532,712,2281,911,352 !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 !7,0411,0216,597 I3,356 j1,6551,000 I2,589 j1,800 !10,06623,23192611,84349,5071,03965,923!1,837,8128,307,90234,1641,442,000998,700610,600486,950319,250289,200201,500220,900145,000134,400410,332204,400 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)216222274,30618,4024,6968,1445,9824381,4395667561,6345,17720,9434,12510,92710,3252,00919,8962,697154, 78652,90547,59638,59240,56030,59134,85127,85413,18272,461 i195,298 |150,326 i57,948 I118,39292,85528,31828,732109,23375,26547,60457,14631,46914,67219,14011, 7148,7249,288(2)154,7861,5632,9263,7653,5414,6454,7116,7246,2616,93837,89446,56441,97270,96054,54448,18651,43426,77627, 03345,813(2)1,6258.19219,34417,2345,43312,9458,705(2)i!iii!52,90549,15941,51844,32534,13239,49632,56545,12234, 57935,670147,127121,82989,576129,73194,20582,20287,80843,92348,70263,806(2)I iOCQs3Oo1,452,456 |35, 788109,793,63416,000915,190211,233 ' 88,074,2608,048, 63327,043266,92117,468311,432886,784 | 1,200,299759,17190,9462,050,416186,322 |133,437 j* Nontaxable. Specific exemptions exceed net income.2Classes grouped to conceal net income and identity of taxpayers.CoCDTABLE 13.—Personal returns—Distribution by income classes—ContinuedCALIFORNIAExemption from normal taxIncome classU n d e r $1,000 1U n d e r $1,000$1,000 t o $2,000 l$1,000 t o $2,000$2,000 t o $3,000 i$2,000 t o $3,000$3,000 t o $4,000 i$3,000 t o $4,000$4,000 t o $5,000 i$4,000 t o $5,000$5,000 t o $6,000 i$5,000 t o $6,000$6,000 t o $7,000$7,000 t o $8,000$8,000 t o $9,000$9,000 t o $10,000$10,000 t o $11,000..-.$11,000 t o $12,000....$12,000 t o $13,000....$13,000 t o $14,000....$14,000 t o $15,000.. $15,000 t o $20,000....$20,000 t o $25,000....$25,000 t o $30,000....$30,000 t o $40,000....$40,000 t o $50,000....$50,000 t o $60,000....$60,000 t o $70,000....$70,000 t o $80,000..-.$80,000 t o $90,000..-.$90,000 t o $100,000...$100,000 t o $150,000..Number ofNet incomereturns23,9721,79958,250102,365106,81957,31219,92957, 5723,07539, 6422989,7157,5655,1653,7172,8762,2571,8191, 5531,2101,0233,5311,8421,0911,2015573021841498246128$16,174, 8321,006,94690,495,710147,034,391257,619, 051147,070, 68365,867, 850200,161,77513, 600, 567178,142, 5851, 633,11053, 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, 361,82915,389, 403Prior yearlossdeductionfrom netincome fornet taxableincome$11,10386,264152,92741, 26845,00914,946141,79180,15130,89452, 59645,92854,19859,92617, 65369, 393354,782160, 273341,541169,490136, 511124,964111,48579, 52292, 541PersonalexemptionDividends$38,038,19851, 424148,594, 496102,690,978313, 491, 483100,763,74869, 364, 308 j139,548, 553 !9,029,065 |100,441, 222 |627, 242 j22,084, 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, 20495,400231,900Interest on Capital netGoverngain fromNormaltaxmentj sale of jobligations } assets held inot wholly for more jexemptthan two ifrom taxyears$1,551,786139, 6164,099, 281$77, 6561, 266,9437,6226,903,46220, 2812,324,43096,8816, 356, 3266274,820, 6416,9766,851, 3651,022,8, 354,93514, 0801,444,98478, 5602,663,24452, 2294,691,71481, 0884, 277,82867, 2054,177,76080, 5914,037, 24242,7353, 564,87441,6653, 378,14254,0613, 290,93848, 72554,8173, 075,93662, 4372,912,76312, 379,192 i 116,3219,920,260 | 102,1957,389,37496,99912, 667, 543119, 727 $1, 568,1497,925,06293,9771,793,9635,429,50934,753 | 1,687,8144, 371,14020,177 I 1,674,4274, 612,12938,556 I 1, 392,7243,198,18212, 660724, 2371,722,159647, 7386,193,91344, 597 3,844, 678SurtaxTax oncapital netgain(12M percent)Total taxXT.$24,106$24,1061,297,4101,297,4101, 325,8211, 325,8211, 672,9851,672,9852, 092, 731"2,"692,"731879, 590900, 567842, 797765,065720, 248681,406630,133608, 429523, 382487,0122,115, 4511,461.4661,086,7521, 377,992797, 876505, 464330,145282, 415180, 394117, 262312,007$27, 27457,36569, 21475,174 I84,22594, 516109, 251113, 888121, 209754, 212855, 384900,9121,747, 5201, 420,0681,178, 483954, 5511.109, 366' 829, 371557, 5082,044,067$184, 377161, 368167, 550175,065131,43968, 68063, 719879,590927. 841900,162834, 279795, 422765,631724,649717, 680637, 270608, 2212,869, 6632, 316,8501,987,6643, 309,8892, 379,3121,851.4971,459,7611,523,2201,078,445738,4892,724,877HHir.i—ir$150,000 to $200,000.. _..,.....,$200,000 to $250,000. ......_......$250,000 to $300,000._ „i$300,000 to $400,000._____($400,000 to $500,0001$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 2Total.289966 ;2;114, 777,9961, 972,1712, 482,1602,129, 5512, 651,273(22)(2)()203,56797,683 :2,171,937787,153940,032319,046112,114(2)V, 964 1,108, 869 f12,080500,153 j12,575 ; 1.108,144 !3,023 : 1,694,087 !2,120, 860 !Ht 2S028, 45528,3928, 41126,843843, 431305, 650382, 32380, 809143, 461104, 89346, 890107, 671161, 251201, 3831,042, 604380,995518,386250,471371, 687415,282 !464,449 :951,172(2)(2)10, 200 I6,301,411517,109 11,697,902,80344,00012,00012, 6009,4008,800 !(2)194,241 i2,776,406 1,123,493,884 ! 160,517,1968, 903 I 4, 936, 97271, 4411,622,264 | 24,802,815 22, 276, 72815,274,514 I 2,407,538 ; 39,958,780C0L0EAD0Under $1,0001$3,799,091 !.5,381Under $1,000108,998 i.25812, 742$1,000 to $2,000 1..19,952,781 j.$1,000 to $2,000—.12,38817,146,141 i.$2,000 to $3,000!..39,791,904 I16, 482$2,000 to $3.000....18,215,678 I.7,009$3,000 to $4,0001..10,117,094 j3,060$3,000 to $4,000_...7,02424,101,230$4,000 to $5,000 J._6432,879,864 I$4,000 to $5,000....3,21314,408,345 I$5,000 to $6,000 1..149,081 i$5,29427$5,000 to $6,000.-..5, 680, 978 '1,0354, 558,153$6,000 to $7,0007053, 522, 220$7,000 to $8,000....4712, 901, 787$8,000 to $9,000....3422, 620, 216$9,000 to $10,000...2762,144. 053$10,000 to $11,000..20514, 3901, 948', 391$11,000 to $12,000.16932, 1111, 373, 396$12,000 to $13,000..12, 7841101,114,098$13,000 to $14,000..83$14,000 to $15,000..67973,577$15,000 to $20,000..2534, 342, 50429,140$20,000 to $25,000..1433,160, 7002,020$25,000 to $30,000..721, 959, 277$30,000 to $40,000 .842,867,08529, 741$40,000 to $50,000..441,979, 27626, 361$50,000 to $60,000.1, 250, 785231 Nontaxable. Specific exemptions exceed net income.2Classes grouped to conceal net income and identity of taxpayers.$9,034, 2502,88034, 428,17112,458,16149, 706, 32014,097,42310, 565, 24818, 741, 6401, 982, 7408, 923,90659,8502,413, 5501, 610,3571, 051, 583750, 567606, 700422, 790364,167228, 500162,900148,000553,033301,400154, 200174, 20079,80036, 515$432, 67318, 955449,155143, 949768, 529224, 7621, 284, 067478, 2681, 413, 326847,314115, 500404,196630, 796575, 279511,039582,391571, 555501,046359, 214336,095211,9651, 345, 5051,492, 2271,092,1512,060,899945, 651676, 581$7,02322 6573,4954, 51214,10161, 70028, 9081771809109864,5112,4404,2298,3274,1102,6703452,1249114, 72529, 28016. 04626; 9234,5765, 765$2. 59fi$2, 596139,944139, 944120, 763120, 76311147,147$20,10097,467100, 9308147,147138, 976138,97687, 60076,15071, 94563, 97961, 75854, 69550, 84938, 05329, 20330,062134, 33194, 74759, 93278, 53455,87827,12687, 60078, 64477,14570, 35968, 98562,18559, 54045, 78136,84238,157187,141161,069120, 356204, 367184, 202126, 518$2,4945, 2006, 3807,2277,4908,6917,7287,6398,09552, 81066, 32260,424123, 948119,18789,457.$1, 8859,1379,9353QOgTABLE 13.—Personal returns—Distribution by income classes—ContinuedCOLORADO—ContinuedExemption from normal taxIncome classNumber ofreturns$60,000 to $70,000$70,000 to $80,000$80,000 to $90,000$90,000 to $100,000$100,000 t o $150,000$150,000 to $200,000$200,000 t o $250,000$250,000 to $300,000 . .$300,000 to $400,000$400,000 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 a n d over1386510542211Net incomePrior yearlossdeductionfrom netincome fornet taxableincomePersonalexemption$840,841597,990497,370469, 9971,185, 473847, 535846, 606563, 570$26, 20014,4008,40010,40020,8008,4003,0004,800Interest onGovernmentobligationsDividendsnot whollyexemptfrom tax$648,701246,352267,965195, 653780, 212287,071399, 65491, 658$97743, 9338178514,8062291,5248,709Capital netgain fromsale ofassets heldfor morethan twoyears$103,140100,49174,8568,049205,482302,656584, 389458,469Normaltax$11,12013,8948,80613,80811,52816, 763432SurtaxTax oncapital netgain(12H percent)$9, 6699,4217,0642,30819, 59128,37457, 92842,982$68,87957,97049, 74066,411182, 225131,31457,08112,116Total tax$89,66881,28565,61082,527213, 344176,451115,00955, 530(2)(2)(2)ii.,Classes groupedTotal1, 656, 63972, 366200, 572, 724$153,1092,400442,88920, 6391,363, 987169,157, 65121,813,243353, 2963, 420,0161, 640, 619100,992128,999229, 9911, 299,820327, 2933,267, 732CONNECTICUTUnder $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.J6,29890820,99335,01229,17914,523$4, 241, 749501,16431, 849,22048, 350, 77469, 749, 27937,551,704$11,627,10111,99255,326,62035,192, 22887,861, 54426. 498, 795$556,183192, 2024,095,6441,144,3344, 806, 4332,522,517$30,80625,29356,3647,424205,03912,447$7, 767$7, 767362,613§52, 673:;362, 613252, 673a$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 2Total.12229571044332737381788876475484693713072938955163053761991137050252749956!jj!iiI!22, 745, 4004S, 777, 61811,491,96635,906,359182,16512,497, 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)19,357,24* !34,116, 310 j6,216,676 i18,596,648 !I73,61613,757 I5,213,231 !3,820,729 !15,0862,574,601 I10, 2991,901,1034,8161, 369, 0363,58921, 5451,118, 69213,140977,74618,950757,18329,179613, 23029,158603,733 ,121,3271,774,753 |91,5441,009,644 I67,482578,450 |98,032720,74040,169352,000 I202, 240108, 90060, 795 i95,20040,00048,70092,108 !81,4008,6006,80010,40010, 2008,066, 54:53, 286,3898,072,1595,491,793264,137 ;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 I343,423 ;1,253,916 i741,201 I(2)!50, OW53,904 •._"335~577 M I J I I169,011 . .43,704 ,.,352,3911,460 ! „10,108 !..185, 008171,19941,515 i__$6,15412,491 L .148,84113,46222,176 L .143, 73616,92413,949 L .128, 29916,9146,591 i__122, 95520,84727,348 L .121,82324,46615,593 L .100,02926, 9664,696 L .101, 76928, 3869,770 L .101, 67735,60956.293 L .370,058189,33033.294 !_.277,715242, 68066,634 l181,038257,828105,753 !$243,993 i279, 405561,03058,172 |193,684 ; 157,907544, 69940,972227,464 ;98, 507486,36931,679233,019 !67,167418, 98212, 504229,789 j59, 218407,176291,959 !8,636 |21,052241, 111138,451 i10,146 !45,237362, 005571,775 !19,750 !107,0441,054, 85032,714 i5,327 !6,478354,133626,968 |2,324 |8,449118, 372407,8589,783 j1,225344, 539901,78142,775 j8,226232, 615(2)!(2)-...335,577352,391$24,945 •22,120 I21,678 i24,99922,221 ;27,374 !13,291 i55,468 I3,068 !60,389 !38,237 i84,542 I185,008177, 353162,303160, 660145, 213143,802146,289126,995130,155137, 286559,388520,395438, 866865,380724, 726606, 554511,148488, 615289, 537420, 5331, 217,362363. 679187,210384,001325,383(2)a§Maog3, 935, 036149,820473, 804, 7195,902841,761 i 318,881,99112, 6323, 417, 808105,652,037 i 1,236,429395,5177, 517, 2635,7324, 330, 815141, 9216,147,368"322~669";721,001470," 32211,199,184Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayerGOTABLE 13.—Personal returns—Distribution by income classes—ContinuedDELAWAREExemption from normal taxIncome classU n d e r $1,000'U n d e r $1,000$1,000 t o $ 2 , 0 0 0 i . .$1,000 t o $2,000$2,000 t o $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 t o $15,000.$15,000 to $20,000$20,000 t o $25,000$25,000 to $30,000$30,000 to $40,000$40,000 t o $50,000$50,000 to $60,000._$60,000 to $70,000$70,000 to $80,000$80,000 t o $ 9 0 , 0 0 0 - . _$90,000 to $100,000$100,000 to $150,000.$150,000 to $200,000... _ , _ _...Number ofreturns940652,9554,1195,3091, 5346451,3491698295Net incomeij!!i257 j195 :132948047 !5257 !32 I3310649353727 I16107429Prior yearlossdeductionfrom netincome fornet taxableincome$631,08833,6604,526,419ft, 811,62812,499,0093,889, 8582,168, 8824. 665, 377' 743,0803, 745,00327, 5681,414,0781,259,698986,176795,114759,208494,697604,984709,879433,165477,1571, 817, 6051,077,889955,4581,286,534 i1,194,961 i887,409 j638,569 i528,223 |328,691 :1,080,388(3)Personalexemption$1,662,351 j$7,641 !9, 255$7,656,807 |4,119,960 i16,230,294 I2,608,208 '2,200,770 I3,318,124 i571,596 j2,161,473 i10,000 :574,400435,200285,100209, 700169,500104,200126,000 ;123,600!77,80071,500224, 283102.54581,30073,400 i39,200 '36, 60018, 80014,4005,00020,000I Interest on Capitalnet |pi fromNormalGoverngaintaxment| sale of iDividends obligationsassets held }ghllfor more jnott whollythan two |exemptfrom taxyears$88,19011, 742271, 787102,950281, 786164,060328,879208,610274, 266313, 24875,473189,491307, 554258,178184,542285,962171, 582382,164468, 249166, 610305,0641,164, 844726,842876, 321685,743619,061731,419860,196318, 983204, 071933, 928$5,8024964,355572!.!.!.!.SurtaxTax on ,capital net |gainTotal tax(12H percent)$646$646"48," 55648, 55633,475 i33,4755,468""34,"060"|34,0606,396532,2281,0916772651,2754663,02537,966!37,9663311,3121, 2353,2611,5731,6522,74543,9444, 2012,25820453(2)2,320$1,34512,76019,728 ! !18,63415, 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(*) !$6761,4441,7202,0571,7812,8674,0053,0263,82023, 23522, 26129,62458,98576, 34775, 38064, 22064, 66744, 3662()212, 008()$126 i711,19619, 72819,31017,38716, 80916, 63911,46716, 71719,12913,88413,47860, 86945, 39052, 82387, 614102, 60589, 73070, 70677, 37352, 306(2)231,710$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 2Total-_715,230 |.19,202 ;57,186,685 |16,896 |5,800897,13443,337,91112,858,929DISTRICTUnder $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..12$1, 546. 59786, 5178,672 ' 13,245,81524,771.88018,98115,876 ! 38, 775, 79310, 453, 7144,0527,914,1112,388 !7, 462, 8862, 2012,105,885478 ;10, 733,0972, 346650, 41312333, 298, 2886, 01323, 095, 0903,51318,944, 9562,5407, 732, 98990912.628,7101,3118, 728, 3008418, 372. 2607206,468, 5555173,152,1802324, 216, 521292 !8,001, 4314724,814, 7922164, 060, 9011494,845, 3281413, 819, 064852, 787, 55551 i1,736,43227 i$3, 079, 985*> 348213$5,1882,2311,823----3,853Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayer.OF20,745,63119.194, 30147, 215, 0137, 300, 9438, 200, 7195, 082, 9351, 599, 5576,106, 63145,99013,550,6217, 586, 6875, 567, 5692,181, 4472, 513, 0521, 616, 8461, 732, 4021,483,458549, 224736,1751,005,066458,500314, 800279, 665170, 800105,00055, 80010697,364 j6, 29114,893502, 786211,716205,425897,914 j1,393 |1,402,093COLUMBIA$289,830 i24,312 i692,784 !270,711716, 419272, 275958,064 !207,8671,117,423 i573,270 '663, 3361, 600, 5041,496,742 •1,235,592 :552,598 ;2, 753,1981,354,450780, 602827,269 :448,820 '990,2111,602,949 i1,182,770 i1,102, 039 !1, 548, 650 I1,310,691 !795,823 |671,378 i>$17,030$1,866 i5, 59020, 92157,31718, 6586,185168, 02525, 79712, 6734,19237, 75923,46415, 22229,4249,77812,96516, 66624, 713890$99, 278234, 715214, 701166,839159. 685159. 68586, 53486, 53465, 420~~65."420126,043126,043555,411456, 0C2438,134194, 205338, 056254,158279, 869189, 330105. 200123,176275, 861167,307144,167162,515 :132,548y6, 07047,696 i555.411471,185465. 814211,272373,829284, 613318, 926226, 297127, 690157, 632371, 725269, 265268, 813380, 581382, 003322, 519214, 00115,12327, 68017, 06735, 77330,45539, 05736,96722. 49034, 45695,864101,958124, 646208, 029227, 468206. 320149, 601$10,037 !21,987 |20,129 I16, 704 IawMoogTABLE 13.—Personal returns—Distribution by incomeclasses—ContinuedaDISTRICT OF COLUMBIA—ContinuedExemption from normal taxIncome classNumber ofreturnsPersonalexemption$27, 60031,40014, 60054,80011,800$1, 214,1611,352,790753, 0594, 029, 2541, 531, 056$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..Net incomePrior yearlossdeductionfrom netincome fornet taxableincomeDividendsInterest on Capital netGovern- gain frommentsale ofobligations assets heldnot wholly for moreexemptthan twofrom taxyears$451,122543,422409,8491,716,479823, 411$2128961,02824, 24820, 973C2)$60,123247,89941, 680437,503Normaltax$42,5153 6, 8 917,833108,44739, 705(2)Surtax$138, 539142, 342108, 069693, 713377, 939(2)Tax oncapital netgain(12H percent)$5, 63723,2403,90742, 734Totaftax202, 478129,809844,894417, 644(2)4,2001,291,85475, 796284, 622, 234$14, 597158, 623, 217720,42330, 705, 283 |41, 305419,105557,150 1,502,738 | 4,686,0143, 252,6612,524460,410144, 3758, 083,050FLORIDAU n d e r $1,000 i . .U n d e r $1,000$1,000 t o $2,000 i$1,000 t o $2,000.$2,000 t o $3,000 i$2,000 t o $3,000.$3,000 t o $4,0003,3061047,2788, 09712, 0264,4672,261$2,094,561 I60,6 0 6 6888811,193, 33411, 493, 52629, 111, 12111, 731, 6267, 568,606!81,770 I$5,536,191 j25,9752597519,755, 0128,127,16836, 653,9128,861,0157,900,083$148,85916,406 i465,739 i145,525 |908,743 i197,919 I818,636 i3o$8,181218111,3304,87619, 8397644,197$1,185 i$1,18597.98397,98384,25884, 258$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 a n d overClasses grouped 2Total..124,9405922,839170549237328024418216114613299376163103934027132085832i:,I;!!|17,055,7962,612, 53912, 634, 0885,8303,886,7083,184,7072,794,4422,367,9652,318,2001,906,6591,847,0981,831,0181,785,8701,438,9186,447, 0203, 657,1942,814,9013,192,9281,792, 7541,477, 015850,8561,489, 025671,377460,356970,076518,997417,74812,735,1851,961,7627, 645, 2152,800871 ! 1, 600,2104,102 I1,127,3003,110855,1004,043 I637,163556,3816,725 •433,0002,964374,400346,9007,224 |296,900221,300857,90044,045 !361, 80046,031 !16,404 !226, 503216, 7004,985 ;79,60032,170 i55, 00024,00034, 80016, 20010, 20016,1006,0004,800540,249 I1,105,362680,738 I10,135 j205,504 |397,177 i325,873 I334,809 i322,809275,787345,805 ;338,619 i358,565 I299,660 i1,443,925 i866,216 I800,672 i853,463 i566,717 ;901,654 !721,803899,533 !233, 566671,134(2)2,000223,499 I(2)!111,795 !3,3185,7102,3951,78320, 4702259,0912,45578358610,90635,4716,4974,2376145,2531,7149,4711481,4881,18564, 45355, 67558,46957, 08360, 24752,94252, 63354,45257,10347, 099211,381124,42295,813114, 63658,31730,13715, 42521,04313, 5571,94810,21515, 5913,683111,795|128, 801128, 801$104, 938109,254102,376125,256254,328 i188,821122,166229,412 i75, 855155, 410482,573$1,7674,1525,1606,3846,745;iIi!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 I43, 071(2)$10, 40210,9009, 59811, 74324,42217,702 I11,45321,677 S7,11214, 56946,616 i(2)!64, 45357,44262,62162, 24366, 63159, 68761, 43964, 92669,47958,988291, 579200, 255181, 860260, 856175,994142, 49297, 337185,42887, 64860,128172,489125, 00376, 72989, 687(2)2,145, 579 ;1,80049, 591 ! 156, 500, 260 !282,450 1 117,566,375COHMoo" ( * ) " •Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayer.569,182 i174,930 i192,15645,36212,98721,9741, 668, 66318, 664, 701 I870,944 j _353, 530 j 2, 821,333 i 1, 700,346412,88881,651 i1, 725, 764267,845 i494,5393,693,955TABLE IS,—Personal returns—Distribution by income classes— ContinuedOOGEORGIAIExemption from normal taxIncome classUnder $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.N u m b e r of ]returns | Net income3,5731969,2519,92620, 0095,7454,5847,3921,1584,12591,,1888715744753602472251811431223632051291297231161653143$2,357, 962124, 78214, 523, 08314, 605, 47248, 436, 78514, 717,37415,410, 24825,411,2745, 020,14918, 351,39749,0756, 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, 047420,832286,8781, 635,267Prior yearlossdeductionfrom netincome fornet taxableincome$18,358 :62,735 ,97, 20018,41195,09319,009361,74324,0782291,69034,74419,44223,14040,9817,98923,06145,13411,01323,73376, 57725,38862, 70856,89051,998142,770154,059Personalexemption$6, 509,9125,60024, 629, 25510,010,12662, 603,3459,809,43116,674,87519, 757,0663, 744,83212,180,01920,4002,863,6922,081,8401, 374,4001,098,717862,250571,000551,100406,699333,900296,800827, 600467, 771293,929287, 600179, 79573,10027, 00031,1009,3204,00030,000(2)i Interest on Capital net; Govern- j gain from! ment! sale ofDividends ! obligations assets heldnot wholly for moreexempt ! than twofrom tax j years$439, 22521,560567, 772128,4361,066, 758348,9051,014,452397, 5302, 256, 040738, 55741,468372,316666,871472,010640,855577,999573,188516,935510,214498, 648413, 2152,009,0481,464,1171,020,9581,684,882778, 780336, 502483,158984,499161,987191,2601, 283,816(2)$7, 7382244,2781,4921,610NormataxTax oncapital netgain(123^ percent)Total tax$2,909$2,909"I33,"93l"i33931139,497139,497943158, §88"I58,"O889,2447,8017,7008,5514,95714,57110,3934,0112,64223, 5692,0421,07724,80518,8336,3633,63328,389499161, 515161, 515100, 52092, 87987,04891, 24779,67162,93268,40763,45355,44051,370175,676135,581114,915125, 550111, 93761,00227,20712,36712, 5911,88416,692(2)100,52095,93493,406100,07088,93172,34180,14175,88869,90865, 713253,132230,673220, 704323, 714304,241186,783124,847135,9445953,2592,3832,234!$138, 57264,05167,01340,89512,58526,40884,693 :396.847$3,0556,3588,8239,2609,40911,73412,43514,46814,34377,45695,092105, 789184,848184,233119,47893,805122,397 I51,63129, 786221,348(2)$13,3168,0716,2833,8351,1802,4767,94038,73539, 610276, 775(2)HC$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[(2)K2)^)C2)(2)-. _ .727, 230. __71, 341222,888,344':9,700580,1711,498,173 i 178,626,17423, 242,132203,836102,0765, 551149,145933,1402,149, 8601,524,8939,570164,26691,406 |3,766,159HAWAIIUlH1Under $1,000Under $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 $70,000G9S522.1122, 3012 1191 0345991,355192734r>76228123110783951232428733932312114r$457,14627, 5463, 239, 5963,175,3085,138,4322, 609, 8352.021,4404, 722,002861,1003 289 1071, 509,2951,469,851916,793937,473740,317407,367587,893286,479323,449406,7121.247,772862,390867,5661,088,256935,101785,927311,371$76,3621 Nontaxable. Specific exemptions exceed net income.2Classes grouped to conceal net income and identity of taxpayers.$1,837,34255,0006, 592, 2502,324, 6557,303 8321, 743, 3062,372. 9603, 559, 990778,2482 050,209$30,0849,765209, 95144,110137, 94983,629151,145129, 859255, 902226 043684,400561,150296, 550258, 900179, 80087, 500111,10050, 58654,30055,894146,96586,80063,33063,47442,70019,4008,000108,180274,035191,495213,411214, 588130,809233,366109,83492,923259,201570,060465,214444,701697,532717, 527504,011237,726$572....$572H£$15123543645824,526i24,526£23, 812;23,812^30. 829!30,829^5,78631,082;26428213460513614,8861,28422,00321,05915, 78217, 73114,3857,78313,1245,9678,5797,59626, 23616,74319,25619,10115,26112,2983,969_ 22,003225,9222,399505482,2451,658539$6, 9417,76273,281-_.$7671,3122,0812,0461,4272,6931,8012,2463,38315,29518,02026,42349,98459,03653,44030,4291!$651728 i6,87031,08221,82617.09419,81216,4319,21015,8177,76810,82510,97941,53134,76345,67969.73675.02572, 60834,39855QSHiMTABLE 13.—Personal returns—Distribution by income classes—ContinuedHAWAII—ContinuedIncome 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 2Total.Prior yearlossdeductionfrom netincome fornet taxableincomeNumber ofNet incomereturns$465,002592,421191,3501,380,926,131 IPersonalexemptionDividends$13,67118,0006,40022,400Interest on Capital net.Governgain frommentsale of |' obligations assets held |not wholly for more jexemptthan twofrom taxyears {$294,588401,038 I90,692918, 980(2)(2)$32196153,894(2)"V$10,539 i4,388 i38,738271, 552(2)NormaltaxSurtaxTax oncapital netgain(123^ perTotal taxcent)$7,75211, 7733,57016, 724(2)$56, 23781,47020,701225, 838$9874124,0G727,026(2)$64,97693,65528,338269, 588(2)ooog974,02712.42142, 829, 250137,493 j4,000620,72431.453,1129,069,07241,889 !292,42062, 961705,621460,474136,019 i790,64827,413226,393i, 1541,319, 276IDAHOUnder $1,0001..Under $1,000$1,000 to $2,000 1$1,000 t o $2,000.$2,000 to $3,000 i$2,000 to $3,000.$3,000 to $4,000 *inH2,0309!4,984 |4,6806,3841,7761,189$1,362,6724,7687,899,0206.775,86015,403,1174,383,2,03,907,978$3,325Li|.!I.I12,345 !18,61521,916$3,662,7484,58014,569,6864,739,27820,119,9922,678,804 i4,349,992 |$28,582$9688,54515,889166,74327,321173, 8292,5141,1864451.39060,548 !.60,54856,80656,806$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..122,0361531357040$116131551023944312T, 045, 738658,3444,907,93916,7801,640,069858,731524,815339,568294,194166,408147,969189,60767,463145,103405,586201,429116,191136,753134,530(2)3,30726,45510,68418,05124,644149,143 I140,500 !181,601 ;13,450138,40980,22054, 518104, 73864,05946,47231,00451, 59734,95011,515180,83446, 61830,81623,3989,411(2)603 ! « . _ . . . . _ , , .1,090105081481107073,84773,84760,260,25525,69415,49115,1777,1218,1604,0474,5135,1269395,4669,2696,3344,2826,0086,900<*)$3612,4647328135776611,1154681,0815,0653,6803,9766,1268,70525,69415,85217,6417,8538,9734,6245,1746,2411,4076,54714,33410,0148,25812,13415,605(2)(2)oGO3oo659,4311,769,5369,00025,012 i 58,393,3331,916,96759,215,794Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayer.1, 412,333591,2502, 719,9986,000660,933288,700136,65063,80045,10027,65019,40021,40013,00014,70031,00010, 6006,0005,2008,0002()111,2083,2562,005,370 !14,701730376, 813, 56314,29349,387426,196TABLE 13.—Personal returns—Distribution by income classes—ContinuedtoILLINOISExemption from normal taxNumber of Net incomereturnsIncome classUnder $1,000 K.U n d e r $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*.--.-$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 $200.00029, 7642,51461, 765141, 701145, 41970, 25327, 37975, 3096,35600, 50519911,0368,5536,2494, 4603,4432,6532,2501,8441, 5151,2904,2932,3381,4771,60778645727518712682239$20, 293,8051, 209, 72096, 027, 910201, 269, 979352, 919,057179, 022,16890, 860, 510261,165, 63227, 937, 029271, 822.4761, 095, 01760, 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, 97728, 590,09511.629.254Prior yearlossdeductionfrom netincome fornet taxableincome$185, 58551,57925,2252,79321,43455,11425,22355,830 j37, 70669, 75633,18651, 23685,339137,98852,10380, 645127, 597100,19167,844127, 94224, 997161,942PersonalexemptionI Interest on | Capital net|I Govern- | gain from | NormalSurtaxDividendsTax oncapital netgain*Total tax(12H percent)I$45, 266, 74028,854157, 244, 952141, 298, 728432,067,-440 I114,714,004 !95,840,808 ;179,021,812 I21,533,316 I155,759,695 |404,983 I25,147,69618, 260, 25214,400, 28510,090, 7307, 748, 6755,955,8755,032, 6784,165,3403,354,8502,807,9279, 212, 7554, 914, 5173,133, 6043,387,7501,615,900943,000526,400373,000249,400151, 000422, 700121.53K$1,387,080217,1456,049,3052, 930,93710,177, 5324, 549, 5228, 256,1657, 611,16911,135, 04011,760,2011, 360, 6472, 768,1134,154,1404, 340,4884,151, 7143, 726, 2084, 076, 6853, 844, 5063, 606, 6933, 671,1303, 765,84716, 799, 69915, 006, 66412,449, 94717, 951,49513, 534,4679, 201, 2847,071, 8256, 639,1404, 738,0733,434, 67415,145,8716. 753.954$110,96126, 255$28,40032, 07599, 993T 726," 740*422, 2431, 780,491157, 055333, 6042,235,660 I83, 97319, 574231.8853,118,85024, 5671,009,714 i52, 061969,508 ;70, 20950, 7291,009,53636, 536930,000 !887,792 ;33, 216794,939 !29,180775,891 !68, 610716,117 j48,177658,567 j35, 712609,337 i24. 776218,8282,458,366 j210, 9361,781,013 !155,1721,384,600 !292, 683 $1,175,872 1,802,360 !215.8861. 550,187 1,036,773 |146,102 1,682,407732,735 !154,150 1,716,675461,785 I178,863 1, 330,008351,151 I125,159 1,244,079258,709 !205,924 !746,09417,185590,663 I79, 9694, 453,806172.774 i23.9242.758.910$28,400"I," 726," 7402CO"I," 786,491O2, 235, 660~3~li8~856$28, 63068, 91482, 94190,39699,195129,034130,950142, 384154, 500920, 5941,102,4741, 241, 0322, 377,8892,085,9211, 847, 6061, 521,8531,442,4121,228,8181,053,5474, 469, 0861.967. P.48$115,405160, 483169, 286166,143121,729116,81871,634426,410269.1311, 009, 714998,1381,078, 4501,012,941978,188894,134904,925847,067800,951763,83?3, 378, 9602,883,4872, 625, 6324, 295, 6543, 283,1772, 749, 6272,149, 7811,915, 2921, 604,Uh1,331,1055,486,1592, 409, 55-$cc$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 t o $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 2Total.2812IS1513 !5 i]6, 218,1093, 224, 2266,178,0676, 603, 6908, 239,3364.127,04180, 5052, 90754,50022,600 i26,572 \25,00017,2005,000 I3, 548, 7321,832,8012, 654,3552, 438, 9054,184,8093,366, 58519,76567, 3285,39151,1231,5281.541()4, 511, 964(2)1,706,644817, 6163,165,4122,667, 6144,487,037852, 57588,00839, 38439,38790, 21628,9906, 9861,135,724667, 937836,1301,164,8101,014, 7011,131, 479160,79676,923299, 293251, 272421, 73681,6381,384,528784,2441,174,8101, 506,2981, 465,4271, 220,103j4 I()16, 301,102676,489 2,272,960,1222,000 ,1,664,667 1,465,350,074254,805,511(2)(2)61910,867,82097,2501,928,7573,957,54341,222,75628,884,61630,065,3621,021,4543,047,4613,930,151;62,880,129$2, 893mj~4l9~8llHINDIANAU n d e r $1,000 !U n d e r $1,000$1,000 t o $2,000 1 . .$1,000 t o $2,000$2,000 t o $3,000 i . .$2,000 t o $3,000$3,000 t o $4,000 i . .$3,000 t o $4,000$4,000 t o $5,000 i . .$4,000 t o $5,000$5,000 t o $6,000 i . .$5,000 t o $6,000$6,000 t o $7,000....$7,000 t o $8,000$8,000 t o $9,000....$9,000 t o $10,000. . .$10,000 t o $11,000..$11,000 t o $12,000..$12,000 t o $13,000$13,000 t o $14,000..$14,000 t o $15,000..$15,000 t o $20,000..$20,000 t o $25,000$25,000 t o $30,000$30,000 t o $40,000$40,000 t o $50,000..$50,000 t o $60,000..$60,000 t o $70,000..16,35628123, 51835,08549,94018, 4876, 49218,0681,1808,70082, 5221,8801,248902703493351326278212713393200219955838|iII$4,539,455115,86835,864,77449,671,505120,132, 44048,212,40621, 500,07862, 316, 5425,066,96238,830,09245,483 i13,869,30612,199,7989,342,9157,654,7136, 664, 4815,173.7814,042,4964,065, 6363,749,1373,078,50512, 296, OSS8,719,8935,468,825 :7,575,960 i4,232,546 !3.177,820 j2; 443,899 I$10, 28931, 5093, 31612,8103,16714, 4217,9562,4658529,8314,36612,6625,13714, 210Nontaxable. Specific exemptions exceed net income.> Classes grouped to conceal net income and identity of taxpayer.$9,969, 840 !2, 251 I59,128.960 '35,286,718 '.150, 337, 560 i35,645,29922,782,628 :49,123,263 ;4,196, 42825,708,18721,400 i6,094,989 ;4, 398,8972,932,0202,102,9881,643,2641,131,400 :796,919 i718,900 [616,700 ;448,0001,570,300 i867,886 i413,375 |447,191 j206,000 j105,400 I74,200 '$252, 923 |17, 684 i883,620 :426,8431,033,349649,9601,721,841 i881,861 >1,204,9841, 507, 464 i39,286 :800,0861, 320, 6121,333,2671, 424, 5791,104,7111,023,614764,718987, 4901, 013,400720,0763, 631, 2412, 650,972 !2.211,104 i3, 333, 782 !1,736,303 I1,698,934 !947.815 >$4,722 i>,8935,67517,85923, 6086,510123,215!|i!!9,623 j .917 L15,344 L17,215 :.19,957 >10,607 i.33,435 L17,260 :.11,951 ;14,102 ! 6,051 •40,019 !.24,675 I20,675 :.19,139 i.204,124 !26,099 17, 229 !6-968 i4 1 9 , 8 1 1 |._$95, 541216,216176, 38486, 838I360,045 |360,045371,735 i371,735348,897 j348,897214, 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, 393116,81871, 728 I78, 230 '214, 510216, 478194, 334180,071179,845147,195129, 368134,269130,110115,029508, 570455,318326,982577,125389,712330,640320, 518$6, 91713,83216,82218, 24218,32318, 33923, 39126,36125, 582153, 210187,057169,657339, 248251, 383241,985234, 22221,511 i16,927 \MaoogTABLE 13.—Personal returns—Distribution by income classes—ContinuedINDIANA—ContinuedIExemption from normal taxNumbejr ofIncome 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 a n d overClasses grouped 2Totalreturns201820157I__- . .Prior yearlossdeductionfrom netincome fornet taxableincomeNet income1| Interest onPersonal iexemption j$1, 492,341t, 523,8531,908,7941,753,6231,197,9763(T)(2)1(2)$37, 20037,60037, 31733,60010,000-$610, 2061,107,3671,023,749938,913880,841(2)—(T)ii__ . _ . :2,579,081178 831 !i510,507,072DividendsCapital netGovern- gain frommentsale ofobligations assets heldnot wholly for moreexemptthan twofrom taxyears$29, 41730, 6111,90714,68812, 305Normal !tax1$44,40032,52143, 53030,41916,160$46,878149,96075, 347252, 85275, 359;$169,949182.634284,877286,779271, 272Total tax$4,39414,0597,06424,1507,065$218, 743229,214335, 471341, 348294, 497(2)i(2)(2)(2)(2)(2)!(2)|(2)(2)(2)(2);(T)(2)(2)(2)(2)(2)ii$132,991iij1Tax oncapital netgain(12^ percent)qfeurtaxnrtav8,000295. 406416 934 68040 179 0011,869, 513775,90726,821 I4,452,7473,044, 888:198,675178,544404,0403 138 757291,2647,882, 768IOWAUnder $1,0001.-.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 , 0 0 0 - .$3,000 t o $4,000 1-47,254,94429,440,645111,691,85725,132,10419,233,456$1, 5076459,1128,0806,81610,1886,038I1$2,164i302,4571271, 745...i11$2,164'302,457;271,745uiHaUl$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§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 2Total12....12, 7451,7526,025711,9391,32380459242528524817514213439717211311642211149673111143,984, 6237, 855, 58026, 823, 269387,14610, 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(22)()13,881228,46014, 7765,26716,0522,6555,6082,28844027,7384,62715,80416, 72434,37412,87174,123(T)(2)(22)()1,479, 5403,099,4341, 813,428297, 693700,6661,005, 552864,983760, 722920, 511615,882619, 941626,403517, 712573,3152,270, 3131,281,0811, 357,0031, 986, 9681,041,228649, 690569,404251, 325482, 370337, 617596, 363219,774(22)()4,4566887,1153,3969,7319,5109,20813, 95612, 2363,2744,9311,69922,0766,90929, 7222,7437,1738,2691,7406699,8774,3547,6322,250(22)()$46, 22147, 255162, 47939, 293137, 866151, 228100, 565135,545(22)()(22)()320 834320,834271,024271,024166,094147,422118,922112,17996,09076,09674, 36356,01948,34252,164182, 941115,34879, 94596, 78938, 59017, 9457,6642, 5548,9345,4763,07410,850(22)()$4, 7348,91311, 00511,10210, 61212, 88912, 36513,20015, 68985,08181, 20894, 707173, 464115,91971, 59866, 66835, 31479, 68860,424104,15190,262(2)(2)12, 92414,1789,42813,625(22)()166,094152,156127, 835123,184107,19286, 70887,25268,38461, 54267,853268,022196, 556174, 652274, 590160,045106, 35178,01537, 868101, 54680,078116, 653114,737(22)()(22)()(22)()(22)()(22)()$4, 3375,53616,8083,683i1, 548,118135, 864363, 242,331490,124Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayer.31,844, 7035,894,38416,019,041201,9C04,486, 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(22)()5,400302, 399312,020, 30231, 313,1081,156, 610226,0001, 977, 0624,5412, 690, 56686, 748109, 644200,9331, 245, 741190,1634,126,470UlHoTABLE 13.—Personal returns—Distribution by income classes—ContinuedKANSAS .Exemption from normal taxI n c o m e classU n d e r $1,000 *U n d e r $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 t o $90,000.._.$90,000 to $100,000...$100,000 to $150,000$150,000 t o $200,000..Number ofNet incomereturns5,23213415,46916, 25924. 6896,4193,6826,5374314,14'498635783492632J81459710082922161005537211157$3, 764,15350, 87724,452,68122, 553, 06558, 936,15316, 568, 04612,146, 53422,437, 6811, 907, 295^3,459,304266, 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, 274,083903,446597,100323,121516,138Prior yearlossdeductionfrom netincome fornet taxableincomePersonalexemption$9,655,810$14, 2242,3848,6764,90732,15719, 9712,17929, 58517,17230, 514105, 26014,98643, 506,39016,349,62475.430,38011, 868, 69213, 578,84017,129,9601, 367, 08011,653,706126, 8002, 078,0211, 365,600782, 550605,200507,408331,900219, 500226, 300199,000226, 400477,433225, 000120,40092,00046,00024,2009,00015,600Dividends$41, 3513,918267,970106, 751621,513605,028370, 542856, 709797,008157,515292,911449, 063336, 232323,792387,659347,974197, 741279, 483217,070253,282916, 229498, 245441,952430, 955278, 733219,480134,128173, 520Interest onGovernmentobligationsnot whollyexemptfrom taxCapital netgain fromsale ofassets heldfor morethan twoyearsNormaltaxSurtaxTax oncapital netgain(12^ percent)Total tax$1,14310,7855,4009.07719, 0558,04111,50817, 20512, 7722,64713, 82713,1927,9776,7127,4192,2351,4216,4321,77022, 63313,1034,1451642953,323$1,438$1,438183,176"l83~176" 136," 625136, 625" 154," 607154, e3oUl179, 762$6,22740, 58318, 68236, 61471, 59762, 59452, 68150, 73247,95538, 77631, 81535, 36332,02939, 344115, 27079, 73953, 81539, 73032, 70914, 8669,32016, 920179,$2,0153,7854,8525,6585,3054,8957,1617,65410, 77745,11945, 67645, 38253,97354,07744, 89929,67054, 715762$58471, 59764, 60956,46655, 58453,61344,08136, 71042, 52439, 68350,121160,389125,41599,19794,2874,9341,7523,43364, 69940, 74275,0683QOg$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 groupedTotal!~r~2:"1, 097, 74386, 291215,346, 53812, 200290, 983208, 230, 9941,148, 49211,358,5063,905205, 92577, 45510, 519182, 512179, 5611, 491, 382608,1258,747201, 77819, 4502,118, 957KENTUCKYUlHUnder $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 , 0 0 0 —$5,000 to $6,000 1..$5,000 to $6,000-..$6,000 to $ 7 , 0 0 0 —$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..3,569$2, 512,1277031, 71314, 642, 1119,43413, 517, 3029, 67148, 260,13119, 875$61512,137, 2864,65413, 973, 4014,185~20~12618,249, 80117, 0121,5586, 858, 3412,63311, 707, 8265,015108598,1794,3351,4357,876,1846,6451,0736, 928, 7033,6427725, 763, 78411,1635424, 586,1653,8084043,822,8835223, 008, 7552872,978,9912592, 363, 59418914, 2972,126,1441581321, 910,1667,07913,9044447, 551, 22610,1192124, 728, 2653, 225,4934,4231184, 901, 5471422, 723, 853612, 240, 096411, 358, 261211Nontaxable. Specific exemptions exceed net income.* Glasses grouped to conotal mt income and identity of taxpayer.$5, 055, 90076423, 090,1589, 724,12959, 225, 5788, 853, 78214, 095, 49813, 504, 2164, 884, 2746, 871, 438242,1533, 269, 5182, 534, 5941, 767, 2691, 219, 800936, 600631, 962588,500415,100351, 900286,145936, 700443, 000245,100299, 754111, 30091, 65142, 200$481,9235,8281, 512, 941228, 7442, 259, 956528, 5072, 265, 350640, 9123, 071, 023805, 405471, 703713, 042975, 3251,080, 037959,972919,161854, 207806, 709666, 265651, 494623, 0792, 514, 8621, 928, 3311, 462, 0642, 362, 6001, 392,1901, 026, 424776, 021$37, 041m$79329, 8221,49477, 5893,10540,22012,28886348, 93287116, 75736, 01022, 24535,17822, 81822, 23017,57712, 86313, 85613,33428, 92629, 97818, 56257, 39610, 9757,3764,991107,899107, S$86, 80192, 79293, 071123, 95784,19984,199123, 691123, 691119, 098"119, 098119, 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, 819216, 053168. 504173, 629123, 811$8, 9579.51013, 43612,163119,001113,551113,221102,19795, 58976, 09984', 01373, 05368, 24163, 396295, 506224, 886181, 679339,172247. 514245,158161, 690Hi—iClUia.ogTABLE 13.—Personal returns—Distribution by income classes—Continued00KENTUCKY—ContinuedExemption from normal taxNumber of Net incomereturnsIncome 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 2Total.123471131$888, 584252, 270370, 318827, 722Prior yearlossdeductionfrom netincome fornet taxableincomePersonalexemption$10,769Dividends$24,0003,4009,6009, 400$530,850237, 070185, 618789,914Interest onGovernmentobligationsnot whollyexemptfrom tax$92416, 25120, 2012,347Capital netgain fromsale ofassets heldfor morethan twoyears$33,8202,359108,655Normaltax$17, 4671,9369,0335,915Surtax$96, 45934, 30757, 234133,576Tax oncapital netgain(12H percent)$3,17122111,151Total tax$117, 09736,46466, 267150, 642IO1'"•i "oo1, 494,79, 09112,100657214,415,879116,456159, 777,483675, 02634, 402,5537,463670, 48373510, 652219, 78183, 411313, 8441, 431,1901, 965, 2611, 616, 679142, 0203, 723,960889,LOUISIANAUnder $ l , 0 0 0 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 iw2,753488,37011, 99815, 3086,4183,124$1, 845, 38127,12312, 839,11517, 015,05836, 901, 37716, 501, 71410, 327, 557$5, 487,930$22,85922, 571,10012, 324, 67648, 320, 94011, 047, 47411, 727, 300$110, 2241,112362, 04968,330431, 111431, 657450,120 I$14, 88024, 8318704,5576,162$774$774139, 403139, 403153,049~ 153,049$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 2Total127,8227825,268301, 54490756640526822621017812310839021798121692826168513127,147,717 [3,464,421 123,499, 848163, 4698,448, 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(22)(2)()5,2064,66214, 9504,13116,1349,51012, 81614, 537330, 43346, 38024, 7451,43618,471,071 13,109, 43213, 052, 64280, 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(22)(2)()660,311943. 4081,150, 606106,172537; 620836,968528, 067811,337440, 741625, 688459, 857507,894576, 520427,8121, 868, 3601, 665, 7241, 048, 0841, 907, 2131,124, 474848, 449749,134207, 281157, 732255, 088453, 484120,156(22)(2)()45,151239, 728239, 72834, 7503,8254,37120, 3514 2605 52611,96315, 0195,07264314, 6066,14019,47432,92210, 85310,1733,2984,4311,91014,153334278,926278, 6292,519of0478$26, 662416, 23746, 539154,15420, 54480, 000181, 02069, 340(22)(2)()148, 351119, 660106,15085, 84374,48865, 77075,18671, 35143,14647,450217,947151, 68282, 778122, 49785, 37934, 40347,91811, 4019,82418, 07022, 46441,878(2)(22)()$3, 3737,5067,4236, 9698,29410, 69112, 59611, 53612, 36682, 018105, 46481, 847186, 570158, 603115, 303140, 34849, 38445, 94991,984150,173206,377(2)(22)()$2, 50243, 5025,99218,8511, 9267,50016, 9706,501(22)(2)()148, 351123, 033113,65693, 26681, 452,74, 06485, 87783,94754,68259,816299,965257,146164, 625311, 569287, 484155, 698207,11762, 71163, 273110, 054189, 607254, 756(22)(2)()UlH1—1OUl_ ..oog!- - -5,0001, 339, 33967, 440213, 802,450207, 802155, 447, 305677, 98339, 230306, 80122, 38421, 550, 766364, 3211, 301, 2972, 517, 900290, 72831, 308344,4201, 785, 502135, 0524, 438, 454Nontaxable. Specific exemptions exceed income.Classes grouped to conceal net income and identity of taxpayer.CDTABLE 13.—Personal returns—Distribution by income classes—ContinuedMAINEExemption from normal taxIncome classU n d e r $1,0001U n d e r $1,000$1,000 to $ 2 , 0 0 0 i . . .$1,000 t o $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 of Net incomereturns1,6583146,52311, 04311, 9574,4082,0134,2673912,3126180462040726720716514111799662221158068422216427$1,163,125163,0909, 773, 93214, 862,12428, 610, 23511,540,8866, 718, 47714, 839, 6151, 704,32710, 338, 504334, 3204, 416, 7134, 013,8823, 037,1032, 264, 6091, 958,1831, 728, 2691, 616, 7871,458, 5801, 338, 004957, 0343, 841, 9432, 565,4512, 203, 8632, 322, 8541, 863,8451, 331,1561,036, 649306, 563176, 546660,133698, 8951,059, 548Prior yearlossdeductionfrom netincome fornet taxableincome$7, 0877,1331,4519, 51010, 57929, 51738, 93821,15859,172Personalexemption$2,683,91511, 75116, 584, 92711,038,66336,411,5648, 627, 3906, 844, 70410, 789, 7691, 294, 6255, 873, 204148, 8891,890, 8311,362, 583897, 320599.199444,468361, 891309, 800239.200189, 571133,038483, 704213, 745143,483127,00085, 00043,60023,0007,8003,40011,0008,20010,200Dividends$125,61149, 588812, 733255,1791,332, 580539, 5761,107, 431730,123677, 737794, 278250, 095359,495721, 734538, 663460,883403,632448, 584462,105453, 811481, 726333, 3861, 312, 6021,122, 8431, 017, 3821, 076,123847, 645709, 890504, 312278, 690129,897521, 781411,791644, 945Interest on Capital netGovern- gain fromsale ofmentobligations assets heldnot wholly for moreexemptthan twofrom taxyears$2, 04828116, 82517, 38111,0714,20321,37118,19430924, 6065,6393,9786,9443,8545,9782,9202,8208962,3171,29774413, 9425,4582,9076,5662,83711,3871,7242401,9168246,845NormaltaxSurtaxTax oncapital netgainTotal tax(12lA percent)$3, 068"I65,"635105,63571, 676$162, 9358,40725,08528, 643107, 310273,498 I~~7i,~676~~99,~51899, 518110,569~n6,~56966, 93462, 50156, 96346, 27444,17739, 21839, 34433, 61932, 75023, 572103, 89665,37660, 57356, 62749, 94022, 29023, 7429442,3778,27111, 65512,964$2, 2254,4545,0095,3216,0307,3198,1069,3247,81848, 62854,22166,13293, 590118,10994,16595,24738, 23625,85295,486107,877185, 625!15,3457883,3807, 5542,23511,71526, 37866, 93464, 72661,41751,28349,49845, 24846, 66341, 72542, 07431, 390152, 524119,597126, 705165, 562168, 837119, 835126, 54339,18028,22905, 992131, 247224, 967$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)564,820(2)2(2)(2)1,494,14448,435142, 964,2093,0006,200193, 507107, 906, 6340(2)1,754(2)(2)27, 708821,17320, 765, 7322,255(2)496, 621(2)657, 932212,331 1 1,841,019(2)46, 559(2)52,326(2)(2)(2)268, 97461, 680332, 728175, 6342, 785, 696(2)1,985(2)(2)2,0741, 258, 5323,7821, 351, 530MARYLANDUnder $1,000!3,935$2, 709, 241284122,864Under $1,00017, 595, 532$1,000 to $2,000 i__11,42959, 746, 756$1,000 to $2,000..._46, 59955, 241,478$2,000 to $3,000 i-_23,11316,406, 812$2,000 to $3,000....6,534$3,000 to $4,000 1..16, 562, 8924,982$3,000 to $4,00031, 649, 9649,071$4,000 to $5,000 i_ _1,1735, 227, 595$4,000 to $5,000....7,62034, 509, 368$5,000 to $6,000 i_ _2511,411,479$5,000 to $6,000....3,20417, 600,834$8, 651$6,000 to $7,000.._.2,18714,171,4356,2627,595$7,000 to $8,000....1,3109, 772, 9492,589$8,000 to $9,000....9798, 281,4892,549$9,000 to $10,000...7036, 663, 5616,300$10,000 to $11,000..5275, 524, 609$11,000 to $12,000..4164, 786, 986$12,000 to $13,000..3344,164, 5402,539$13,000 to $14,000..2893,895, 443$14,000 to $15,000..2653,837, 954$15,000 to $20,000..30,89295816,461,167$20,000 to $25,00013, 52951611,482,237$25,000 to $30,000..8, 533, 562311$30,000 to $40,000..50,90912, 259,455352$40,000 to $50,000..15036, 0716, 701, 250$50,000 to $60,000..9947, 2515, 345,427$60,000 to $70,000..8273,314,34851* Nontaxable. Specific exemptions exceed net income.2Classes grouped to conceal net income and identity of taxpayers.$6, 950, 58729, 277, 51347, 021, 43970,046,41710, 251, 21618, 577, 71921,147, 4324, 743, 87119, 781, 298573, 6197, 523, 6125, 004, 4083, 036, 5152, 206, 6241, 563, 3531,188, 250932, 500744, 400625, 278551,9001, 984,3841,114,800627, 807719,125323, 000201, 500110,000$227,85618, 971819, 898552,8011,414, 369510, 5901, 042, 0191,133, 9691, 577, 2841, 377,483950, 4491, 027, 0471, 226, 5311, 067, 5891,127,0971, 018, 892934,031999,005717,029815, 349817,0454, 267, 8223, 297,0852, 738, 0834,151, 9872,190, 2212, 213, 9831,284,574 IS3$3,158$3,158i9,173369,173M$10, 5096,16083716, 2041,54984, 856288,083288, 083418, 508418, 50812, 60814, 61219,81055, 31530, 88016,01024, 7009,8315,9758,51737,15162,18627,16728, 83978, 49110, 21110, 274275, 743256, 740203, 780189, 631167, 696148,846130, 461123, 931116, 255120,385529, 049382, 718286, 637416, 802222, 612151, 37595,979 I19 "562"$87,897166, 566291, 732Ho169, 562$7, 93014, 29718, 06018, 36019, 54121, 80323,45926, 95131, 699202,861241, 333270, 771552,856409, 924399, 271301,783$8, 79916, 32823, 68229,170 I275, 743264, 670218, 077207, 691186,056168,387152, 264147, 390143, 206152,084731, 910624, 051557,408978,457574. 328426', 932oogTABLE 13.—Personal returns—Distribution by income classes—ContinuedtoMARYLAND—ContinuedExemption from normal taxNumber of Net incomereturnsIncome class$70,000 t o $80,000$80,000 t o $90,000$90,000 t o $100,000$100,000 t o $150,000...$150,000 t o $200,000...$200,000 t o $250,000$250,000 t o $300,000.$300,000 t o $400,000$400,000 t o $500,000$500,000 t o $750,000$750,000 t o $1,000,000$1,000,000 t o $1,500,000$1,500,000 t o $2,000,000.$2,000,000 t o $3 000 000$3,000,000 t o $4,000,000$4,000,000 t o $5 000 000$5,000,000 a n d over2_3717202112410511Personalexemption$2,754,2701,435,1661, 899, 8652,454, 0902,000,441902,0912, 749, 286(2)(2)$72,40033,20035, 20030,60020,0006,00011, 800(2)(2)(2)(2)Dividends$1,182,057319, 797728, 3151, 554, 532495, 583331,1652, 374,046(2)(2)«Interest onGovernmentobligationsnot whollyexemptfrom taxCapital netgain fromsale ofassets heldfor morethan twoyears$6,36840,630 114, 45323, 34214, 92410,15819, 725(2)(2)5R3S3 R57206.427212,057250,286234, 296118, 268492, 809(2)(2)(2)«NormaltaxSurtax$273. 304158. filS246, 254407,093387, 265207, 698643, 639(2)(2)$67,52146,92854, 21647,42067, 96325,9497,149(2)(2)(2)|(2)Tax oncapital netgain(123-3 percent)$36,70319,35321, 33325,05629, 74211,08847, 579(2)(2)(2)Total tax$377,528224, 899321,803479, 569484, 970244, 735698, 367(2)(2)3, 083,148127, 770401, 259, 584$215,964oo7,0002,348,8077,814153, 66942, 063946, 09514, 4061,002, 564257,044, 76748, 853, 361710,1062, 833,0575,426,3335,830,865283, 23911,540,437MASSACHUSETTSU n d e r $1,000 KU n d e r $1,000..$1,000 t o $2,000$1,000 t o $2,000$2,000 t o $3,000$2,000 t o $3,000$3,000 t o $4,00024,3134,86558, 31173,35680, 53435, 93113,961$18,014, 5752, 793,04486, 605, 232110, 588, 431193, 893,03189,155, 63246,022, 842QCO(2)IClasses groupedTotalPrior yearlossdeductionfrom netincome fornet taxableincome$36,854,15339,712138, 536,44371,074,172242,180,14845,167, 65147,450,811$3, 784,175671, 3315,635, 7101, 749, 6326, 689,8774, 412, 573$100,85850, 534326, 79256, 9345,0336,867186,142$63, 738$63, 7381,142,4531,142,4531,189,523~lf~l89,~523$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 grouped 2Total..1244,492__..__.2,09041,1076027,1165,2713,7892,7602,2681,6511,3401,0639858202,8791,604984.._1,1876233392521459365173_.155,623,1289, 209,621185, 842, 6763, 291,17539, 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, 21920, 736, 69911, 626, 7105, 755, 8872,182, 2984, 582, 3323, 532,140(2)$71,18419, 0072, 6526,88727, 0612,30312,16610, 34626, 43912,06825, 58614, 99339, 21754, 91814, 752139, 982109, 46114, 9423,12682, 798101,071252, 79998,159, 2145, 270,835104, 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, 342634, 949455,162274, 500163, 650133, 600325, 900124, 70044, 60011,20024, 20016, 600(2)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, 2752, 476, 9802, 375,680(2)138,2391, 525,4321, 525,43232,84646, 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)2,153,0362,153,036$506, 297652, 716755, 637690, 767521, 399882, 772449, 2151, 965, 7981, 437, 918647, 537639, 2721, 053, 278740,826(2)583, 090543, 593522, 821479, 855491,109417, 732384, 676341,185347,818316, 4531,370, 4471, 015, 697777, 3291,103, 841717, 937476, 261352, 902206,815167, 780143,310457,169224, 550115,09862,12264, 97555,160(2)$19, 22741, 77453,14161,41561, 49569, 59876, 31291, 41498, 071617, 743767, 885820, 6021, 797, 0491, 750, 8811,435, 9781, 556, 5971, 218, 788912, 657871, 4893, 554,1322, 372,1241, 375, 553420,1181,058, 292892,192(2)$48, 64267, 93578,63471,16149, 65493, 96345, 375186, 282134,80662,15960, 291100,07069, 930(2)583,090562,820564,595532,996552, 524479, 227454, 274417,497439,232414, 5241, 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, 810542, 5311, 223,3371, 017, 282(2)Tf5, 277, 230415,100 1,413,015,994Ulhom*oog72,18314,8001, 218,8231,115,941865,143, 777242, 585,96310, 3631,146, 7462, 501,195 12,090,178171,71017, 985, 6171, 371,439107, 5081, 650,65723, 365, 9661,176,41042, 527,993Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayers.ooTABLE 13.—Personal returns—Distribution by income classes—ContinuedMICHIGANExemption from normal taxIncome classU n d e r $1,000 iU n d e r $1,000$1,000 t o $2,000i_._$1,000 t o $2,000$2,000 t o $ 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 $ 5 0 , 0 0 0 —$50,000 to $ 6 0 , 0 0 0 —$60,000 to $70,000....$70,000 to $ 8 0 , 0 0 0 —$80,000 to $90,000—.$90,000 to $100,000...$100,000 to $150,000..$150,000 to $200,000..Number of Net incomereturns15,96084738, 25486, 20582, 62732, 61317, 28835, 7802, 95316, 98264,4253,2642,3441,6101,2986255464811,4568295185603031771086466318322$11,384,194365, 32760, 668, 603118, 840, 283199, 335,16184, 824,04157, 721, 871123,409, 34312,834,88175, 538,29331, 61524, 357, 98221,131, 45317, 511, 96813, 631, 99812, 295, 8969, 346,8409, 290,4177,806, 3007, 361, 0546, 962, 02825,022, 66518, 465, 00614,171, 38919,305,18613, 498,4729, 672, 3146, 995, 4884, 768, 3155, 596,2222, 914, 52410, 204, 2383, 823, 715Prior yearlossdeductionfrom netincome fornet taxable.income$107,874" "38,639201,1994,7844,93511,81320,85818, 89947,1622,76024,13122, 2328,55352,89466, 08936,81219,55326, 24774, 581Personalexemption$23,973,18354, 919103,080, 85387,159, 344251, 609, 47965,010, 64161, 793, 03995,331, 73910, 954, 96249, 348,02312, 80010, 689, 3567, 773, 9085, 587, 5333, 634, 3513, 032, 9832,036, 9161,870, 5001, 379, 8681, 267,4001,089, 5473,194,0361, 803,0181,135,1191,176,173648, 384368, 600220, 500133, 200132, 30056,100135,60041,100Dividends24,9421, 892, 8581, 368, 2624,087, 5581, 730, 9254, 370, 8703, 335, 9024, 627,0693, 700, 81736,0791,182,1432,134, 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, 829Interest onGovernmentobligationsnot whollyexemptfrom taxCapital netgain fromsale ofassets heldfor morethan twoyears$32,0072,82445, 0151,3869,41422, 848135,13121, 543139,8524,006211, 5717,85428,14213, 97519, 60021, 47719, 73912, 6567,54821, 65056, 58826, 24463, 66144,18197, 2558,6326,98411, 85011, 6363,35723,4446,008NormaltaxTax oncapital netgain(12H percent)Total tax$9, 318i9,318'"918," 897"918, 8973549,"962~549,962w781,123781,123H675, 876675,876a383,085362, 880350, 474$337,426430,032842, 689825, 247394, 676748, 329464,1371,470, 633544,069Surtax302, 410247, 355257,069237,068215, 984205, 621750,029573,140465, 901580, 259393, 616265, 915166,960109,149110,33959, 410159, 70460, 208$11,77626,13430,07333, 70533,14741,77444, 43951,04356, 985310,121388, 304438,120843,146829, 374703, 550593, 848503, 724627,496363,1761, 660,503789, 034$34,44541, 77387, 69183, 32638, 70872, 64146, 706144,96552, 225383,085374, 656376, 608338,981336,115280, 502298,843281, 507267,027262, 6061,060,150961,444904,0211,457,8501,264, 7631,057,156844,134651,581810,476469, 2921,965,172901, 467i—iUl$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.2Total16974311 |3, 659, 2632, 531,1172, 405, 5481, 722, 4162, 029, 60835, 00011, 00015, 0006,00010, 400(2)(2)(2)11(2)(2)2(2)20, 498, 052350, 072 1,041, 933, 086(22)()879, 8742, 614, 6661, 646, 3201, 392, 023606,128667, 246(22)()(22)()3,000(2)18, 652, 681795, 815, 874122, 627, 32714, 8594,62025, 8364829(2)(2)(2)145, 783276, 921750, 943277, 519708,152813, 347(2)(22)()60, 40715, 24046, 20737, 87432, 459932, 086483, 838675, 576295, 030390, 758(2)(22)()(2)(2)27, 59870, 40526, 01966, 38976, 251(22)(2)()(2)4, 325, 30343, 6661,129, 255 13, 209, 4239, 736, 5135, 970, 36417,127,124318, 2381,187, 3801, 020,091569, 483747, 802399, 293499, 468(22)(2)(2)()(2)6, 332, 26828, 051,017MINNESOTA$2,765,972!461,974 !41, 573, 32949, 792, 34342, 329, 62532,914, 823$107,98617,172,10233,591 |43,443, 96749,658 j7, 848,19730, 229, 408373, 4631,90010, 427,107645 i1,3308, 590, 7528,021 j9296, 945, 9239,311 i6585, 574, 5493,752 i4604, 347, 20012,972 !4154, 347, 558942 j3063, 518, 8812723, 401, 8152102, 842, 0551782, 576, 3895509, 419, 79932, 8643146,926, 3191955, 297, 9302016, 861, 3971044, 582, 088663, 605, 92717,230 !281, 825, 4971Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.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..3,92485428, 37236, 60817, 27312, 8545,10912, 5351,7936,74668$5, 633,33164, 77566, 773,33636,182, 61250, 958, 73623, 713, 66817, 392, 02632, 877, 6065, 271, 07019, 893, 612169, 7774, 572, 2693,195, 3002,191, 2061, 573, 6151, 013, 815910, 500707, 200633, 470499, 500392, 8001, 223, 000669,100406, 900390, 000212.941128, 40059, 800$1, 323, 04881, 2251, 267, 732588, 6541,196, 512669, 3002, 601, 4231, 409,1763, 776, 7321, 652, 496381, 858655, 0881, 020, 299963, 510996, 334939, 435957, 338779, 392724, 580760, 639689, 3773, 207,1852, 912, 5592, 342, 2023, 707, 1112. 349, 975lj 756, 7441, 003, 074$611,3685,2001,42220, 28359, 75311, 860148,19224, 926114, 374$9, 465$9,465393. safi393, 535253, 802253, 802274, 308274, 308256, 074256, 0748,95511,04412,10610, 6501, 69311, 22370210,1047,6792,14918, 46948,0258,44614,13824, 81613, 721255158,108140, 038133,123116, 768101,024107, 00891, 86493, 05975, 76173, 743257, 799187, 543151,130160, 545116. 68487,80544, 534$81, 038103. 383198^ 27034, 677$4, 61710, 28112,14611, 86015, 32116, 00219, 38319, 84221, 22014, 812143, 899162, 760299, 360278, 997264, 020181, 431$8, 70410, 28319, 4493,251158,108144, 655143,404128, 914112,884122, 329107, 866112, 44295, 60394, 963372, 611331,442313, 890468, 609405, 964371, 274229, 216UlHi—iOmoogCmTABLE 13.—Personal returns—Distribution by income classes—ContinuedaMINNESOTA—ContinuedExemption from normal taxNumber of Net incomereturnsIncome 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 a n d overClasses grouped 2Total2717143773Prior yearlossdeductionfrom netincome fornet taxableincome$2,026, 2051, 439, 2821,325,4404, 317,2491, 217, 302676, 092Personalexemption$50,80017,60027,20065,80014, 8005,200Dividends$1, 524,2401,114, 855733,9463, 226, 435884,329529, 731Interest onGovernmentobligationsnot whollyexemptfrom taxCapital netgain fromsale ofassets heldfor morethan twoyears$13,8061,65915,5355,34742$95, 258164, 335103, 507446, 905394,873141,839Normaltax$30, 5009,90726, 29454, 2126,4092,986Surtax$228, 700172, 089176,519718, 884202, 873136,351Tax oncapital netgain(12H percent)$8, 93215, 4079,58845,39537, 67913, 297Total tax$268,132197, 403212,401818, 491246, 961152, 634(2)(2)(2)(2)(2)(2)(2)(2)1(2)(2)(2)(2)(2)(2)(2)(2)1, 378, 823134, 360372,376, 782$276, 9723,800650, 724277, 895, 56549, 377, 258628, 003627, 9686, 353220, 92258, 872286,1472, 392, 0533, 420, 3813,432, 289230, 8577,083, 527MISSISSIPPIUnder $1,000 xUnder $1,000. . . .$1,000 to $2,000 i$1,000 to $2,000$2,000 to $3,000 i$2,000 to $3,000 l$3,000 to $4,000__1,771234,0595,0636,6842,2091,574iiO2$1,189, 52513,1276, 321,1757,347,15716, 253, 2945, 512,8635, 244, 286$3, 73117, 425$3,116,000$74,144$49210, 930,1905,107,97920, 657, 4403,496, 3415, 857,301102, 87747,032325, 62292, 213382, 7194,1496,9976,16766$396$39666, 66966,66957, 89257, 892$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 2Total _-- ,-2,4112791,74544343732621521208986655148134793837333924168, 400,1831,177,4147,847,62522, 9832, 389,8472, 423, 2501, 951, 9851,295,7671,133, 234930, 228982,655811, 034685, 526695,6592, 289, 4101,768,9131, 037,4551, 281, 7521, 478, 546169', 773561, 749143, 062338,16544, 6822,6174, 0502,5494, 7067719, 5246,1399835,42623,09833, 9296,11554, 67829, 39935,125193,611319, 784327, 67313, 651130, 061232, 357230, 997195, 887160, 378145, 554194, 596169, 563127,167106, 788617, 385387, 824315, 877288, 349495, 73327, 59349, 20446, 702165,40898470, 29770,2978,38982, 24182, 2411,6316, 6432,4303,7752,0444271,8822,8024,11934, 84642, 35137, 78228, 08726, 80728, 25126, 73822, 36019, 98822, 51868, 76560, 98331, 51646, 69247, 4617, 35526,1254,6449,4932,2481,5391,0671,8841, 607$14, 54056, 9844,09659, 3402, 743$1, 3812,8472,8343,0983,5714,4484,5664,6015,48227, 23537, 37829, 35555,16686, 93814, 78345, 32715, 95047, 210$1, 3636,2357,05234, 84643, 73240, 62930, 92129, 90531. 82231,18626, 92624, 58928, 00096.00098, 36160, 871103, 221140, 63422, 13878. 50420, 59456, 7031(2)(2)118(2)(2)(2)(2)(2)(2)(2)(2)881ij19,3001, 796, 36727, 851UlH>UlHi—i83, 494. 009284, 9471 Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayers.25, 904, 8131, 034,4924, 788, 20113, 2001, 101, 400913, 720667, 900364, 000308, 300225, 400201,000145, 267121, 900108, 300323, 700206, 90089, 80087,60072, 40013, 60022, 0004,2007,80065, 910, 444437, 6394,4656, 404, 38872, 646L_ ___ _523, 60649, 543309, 73149, 088408, 362654, 470919, 800701, 90163, 7381, 685,439QUl9ooTABLE 13.—Personal returns—Distribution by income classes—Continued00MISSOURIExemption from normal taxIncome classUnder $1,000 iUnder $1,000..$1,000 to $ 2 . 0 0 0 i . . .$1,000 to $2,000....,$2,000 t o $ 3 , 0 0 0 1 . . .$2,000 to $3,000$3,000 to $ 4 , 0 0 0 1 . . .$3,000 to $4,000 . . .$4,000 to $ 5 . 0 0 0 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 t o $20,000...$20,000 to $25,000...$25,000 to $30,000. __$30,000 to $40,000...$40,000 to $50,000...$50,000 to $60,000...$60,000 to $70,000...$70,000 to $80,000...$80,000 to $90.000...$90,000 to $100.000..$100,000 to $150,000.Number ofNet incomereturns8,30613226, 40439, 73344, 56318, 5306,61119, 0932,00410, 659153,6242,6181,8031,3271,0887216744584293331,1326523953992231176743283249$5, 772, 81843, 43741, 242, 29856, 047, 348106, 969, 07248, 237, 68921, 979, 55365, 587, 3008,965,51247, 572,14083, 09519, 911, 20516,948, 44913, 492,19311,257,59910, 327, 4097, 554, 3587, 750, 7205, 718, 0215, 770, 8034, 821,39519, 479, 26414, 548, 99910, 786, 81913,738,8329, 875, 3296,419,5434, 332, 0163, 210, 7502, 359,1903, 019,3435,851,740Prior yearlossdeductionfrom netincome fornet taxableincomePersonalexemption$14, 744, 856$19, 854'"42," 415""44,"l50'151, 0284,4617,8199,3469,0394,4015,3841,24014, 56612,37626,13914,11879, 46895, 38539, 27741,46967,997,49340,049, 532134, 615, 39536, 073, 62622, 821, 28448, 709, 6796, 502, 99328,403,42638,7008, 453, 2845,914, 9834,083, 4772,926, 4332,382,9661,564,4001, 480, 350997, 540916.000731,4302, 393,0531, 361,910837, 800781, 600429,100216,000137, 40091,29058,40047,00083,100Dividends$388, 7186,895826, 235537, 7742,058, 562903, 5522, 487, 2781,936,4713, 965, 9612,431, 04981, 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, 988Interest onGovernmentobligationsnot whollyexemptfrom taxCapital netgain fromsale ofassets heldfor moret h a n twoyearsNormaltaxSurtaxT a x oncapital netgain(12H percent)Total tax$3, 368$1,103$1,10316,56943, 66436, 4868,902100, 26346, 993132, 73341, 38725, 34535, 25837, 05829, 60527,40142,42026, 01220, 57117, 20666, 821139, 51671, 705127, 34253,40059,107208,15754, 27410, 556105, 28618, 602$107, 759156, 763148,451243, 840187,531136,753385, 5501, 054, 768~466,~323"~466~323340, 332340, 332o447, 263447,263Ul503, 838503, 838306, 351290, 530257, 018246, 343245, 321182,840193, 538147, 595155, 858129, 344543, 249412,733311,196361,400212, 564133, 78299, 70659, 21643, 73429, 54495,856$9, 48920,15125, 36426,80435, 01832, 37039, 81239, 678239,101306, 311330, 736613, 045611,140518, 251402, 764349,112299,356401, 341919, 707$10,06616,00213, 89823, 60919,45013, 60538,154102, 951306, 351300, 019277,169271,707274,007209, 644228, 556179,965195, 670169, 022782,350719, 044641, 932984, 511839, 706665, 931526, 079427,778356,695469, 0391,118, 514$150,000 t o $200,000$200,000 t o $250,000$250 000 t o $300 000$300,000 t o $400,000.$400,000 t o $500,000$500,000 t o $750,000$750,000 t o $1,000,000$1,000,000 t o $1,500,000$1,500,000 to $2,000,000 . _.$2,000,OOOto $2,000,000$3,000,000 to $4,000,000$4,000,000 t o $5,000.000$5,000,000 a n d over2Classes grouped_Total__ . .1131, 908,116657, 6022121692, 390(2)192, 282605, 275, 52017,1727,2001, 273, 615871, 2553,000710, 082(2)(2)(2)(2)82, 343,173621, 9355,000690, 328435, 876,87279, 964, 47820, 56229534, 21150, 6569,12513,44623,1798(2)1, 667, 466(2)(2)(2)319, 289162,40951, 7714,749380,185180, 604207, 394(2)2,173(2)(2)(2)259, 567(2)(2)(2)8876,13152, 826475, 62483, 864612,3143, 905, 5926, 291, 9746, 412,952380, 29213, 085, 218IMONTANAUnder $1,000 13,272$2, 208,047Under $1,0008449, 381$1,000 to $2,000 16,72810, 765, 465$37, 577$1,000 to $2,00010, 25714, 470,159$2,000 to $3,000 110, 65225, 712,129$2,000 to $3,0003,4998, 937, 003$3,000 to $4,000 17, 061, 7612,11684, 218$3,000 to $4,00010, 755, 0343,138$4,000 to $5,000 11, 547,44635677, 956$4,000 to $5,0006, 802, 7581,523$5,000 to $6,000 113, 567136,15725406$5,000 to $6,000_1, 973, 23436115, 680$6,000 to $7,0001,430, 655221$7,000 to $8,0001, 049, 65514019, 657$8,000 to $9,000851,446100891$9,000 to $10,000588, 0466218, 253$10,000 to $11,000511, 9914910,153$11,000 to $12,000367,49732$12,000 to $13,000273, 6812213, 571$13,000 to $14,000..417, 0753114,362$14,000 to $15,000318,1122215, 636$15,000 to $20,000__1,081, 7796321,153$20,000 to $25,000413, 35619$25,000 to $30,000._ .456, 88217$30,000 to $40,000205, 6046$40,000 to $50,000...331, 2857$50,000 to $60,000164,00431Nontaxable. Specific exemptions exceed net income.2Classes grouped to conceal net income and identity of taxpayers.$5, 966, 73038,13519, 336, 83010, 359, 33733,143, 5806, 568, 3427, 689, 2228, 285, 2901, 449, 3784, 220, 54371, 600887, 850524, 600331, 544239, 000127,400120, 60070, 85047, 60073,10054, 300146, 70041, 20038,40013,00015,0005,000$115,091130, 454104, 314336, 07364,159422, 284175,050194, 613331, 02078, 247109, 376148, 730185, 285241,407126, 92567,44396, 23561,15793,14998, 747448, 667106,611190, 512138, 076175, 92697, 389$11,93716, 310121, 290121, 29069, 977""69," 9771481,017»9, 788""69," 78810, 01265, 83765,8373121,0125,6535,56957829, 57124, 28319, 31917, 66714, 36413, 3148,6407,86611,4078,73229,11813, 55112, 2085,0147,8053,33729,57125,07320,88919,45615, 98015,02510, 2669,40114, 2152331,2744079141,4536853,031$7901,5701,7891,6161,7111,6261,5352,51513, 2247,95013, 7749,27123, 03313, 70111, 24742,34221, 50125, 98214, 28530,83817,038ojQOgTABLE 13.—Personal returns—Distribution by income classes—ContinuedMONTANA—ContinuedExemption from normal taxTotal(2)(2)(2)1(2)(2)(2)(2)NormaltaxSurtaxTax oncapital netgain(UV2 perTotal taxcent)(2)(2)(2)333111Capital netgain fromsale ofassets heldfor morethan twoyears333PersonalexemptionInterest onGovernmentobligationsDividendsnot whollyexemptfrom tax333N e t income333$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 _Number ofreturns333Income classPrior yearlossdeductionfrom netincome fornet taxableincome(2)(2)(2)HOao$376,30542,80999, 255,947$346, 968$9,200$232,383$2, 266$7, 519$63,087$70, 60699, 874, 3314, 569, 32363, 503561,406160, 000721.406NEBRASKAUnder $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§3,95629510,10413, 48518,4794,8102,495$2,690, 589160, 29115,720,18118,458, 21344,379,99712,332,3338,263,258$7,042, 9105,89227, 740,39413,476, 62956,608, 3128,158,8069,182,646$96,4427,866397,49375, 547701, 591223,770283,997$3741,3723118,144$4,396$4,396146,972146,972118,365118,365$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_.12...._.6,2383396,325661,0637354743072621621441239579222101675232118431621, 789, 2181,484,63828, 724, 567359, 2535,842,8184, 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$21, 7325323,3274,3475,5732,07668,2295,7586,37541,81123, 29338,61234, 63337,17161, 240229,141388, 779692,183304, 405283, 200506,323406, 404359,887300, 834283,156322,380335, 606307,167225, 667994,453638, 342714, 524638, 683695, 250360,070135,50588, 62682, 7763,668183 651183, 6517871,2247,4067,5104,7015,2126,997191011,4197161,6071,7291,2801,00512, 7371,3104,158285326, 708326, 708$26, 09016, 78942, 436168, 649122, 539150, 68989,98880, 82074, 03559,07365,44446, 59546,37843, 73336,88634, 752113,79071, 43456, 63051,10033, 24715, 8709,1384,804781$2, 6455,2315,7146,8726,0217,4748,6418,7109,35444, 80746, 55356,41576,13484,99742, 65226,10417,89511,971$2,4461, 5745,32516, 78212,37914,12789,98883, 46579, 26664, 78772,31652, 61653,85252,37445, 59644,106158, 597117,987113,045129, 680119,81863,84752,02435,07826,8791(2)(2)(2)(2)(2)(2)(2)(2)(2)122222222(2)()()()()()()()()Ul3QOg1, 503,14070, 545195,152, 56238,89020,100393, 599165,398, 830Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayers.15 455 8891,195,72217,125, 230176, 7182,593, 7001, 752, 0601, 086,200726,122618, 900381, 200329,000273, 600206, 600176, 700476, 700236,400139, 600107, 20061,40017, 60016,0006,2004,400592,35511,672,42274,072523, 70724, 366225, 75948,719298,8441,050,8991,738,956693,949101,3522, 534, 257TABLE 13.—Personal returns—Distribution by income classes—ContinuedfcONEVADAExemption from normal taxNumber ofreturnsIncome classU n d e r $1,000 L _ .U n d e r $1,000$1,000 t o $2,000 J __$1,000 t o $2,000$2,000 t o $3,000 i _$2,000 t o $3,000$3,000 t o $4,000 i$3,000 t o $4,000$4,000 t o $5,000 i__$4,000 t o $5,000$5,000 t o $6,000 i$5,000 t o $6,000$6,000 to $7,000..$7,000 to $8,000$8,000 t o $9,000-.$9,000 t o $10,000$10,000 t o $11,000$11,000 t o $12,000$12,000 t o $13,000$13,000 t o $14,000$14,000 t o $15,000$15,000 t o $20,000$20,000 t o $25,000$25,000 to $30,000$30,000 t o $40,000$40,000 t o $50,000$50,000 t o $60,000$60,000 t o $70,000$70,000 t o $80,000$80,000 t o $90,000$90,000 t o $100,000$100,000 t o $150,000$150,000 t o $200,00060561,1393,0081,9311,0763201,32441670112970472619887621343.._1.21Net income$402,8201,7201,804,4604,300,4104, 674, 6742, 731,4911,070,1574, 595, 221181, 2543,009, 5765,199713,363450, 004351, 633218,215181,42484, 74589, 79687, 87480,85529, 366220, 50486, 86478, 891Prior yearlossdeductionfrom netincome fornet taxableincome$4,2223,343PersonalexemptionDividendsInterest on Capital netGoverngain frommentsale ofobligations assets heldnot whollyfor moreexemptthan twofrom taxyearsNormaltaxSurtaxTax oncapital netgain(12^ percent)Total tax$1,064,960$11,982$21$49$493,160, 4993,082, 2645,909, 7871,907,8581,159,5323,068, 652147,3881, 655, 7275,300268,000150,68284,40060,20034, 40012,40017,90015,4009,8006,30020, 7997,8008,10041, 6528,73034, 62534,89875, 763147,00870, 779102, 285247169117836,20636,20623, 58523, 58516,17841, 39941,3995,52137,47737,4774,93316616211,8528,8616,8775,0175,1033,2002,8042,6892,1261,1229,3401,8332,16654, 25330, 70198,15827,17523,8712,9199,18015, 64126, 65637019,05042,69227,3841,7246781,362$«(2)(2)(2)c2)o(»)(2)(2)11,8529,1487,4205,4735,6113,5103,1373,1942,6861,37312, 2553,4604,444$2875434565083103335055602512,9151,6272,278(2)(2)(2)(>)(2)xnHi—iOUl$200,000 to $250,000$250,000 to $300,000 _$300,000 to $400,000$400,000 to $500,000$500,000 t o $750,000_ _$750,000 to $1,000,000$1,000,000 t o $1,500,000.$1,500,000 t o $2,000,000 _ _$2,000,000 t o $3,000,000$3,000,000 t o $4,000,000$4,000,000 t o $5,000,000$5,000,000 a n d overClasses grouped1_12Total261, 09510,467 |I25,711,6117,2007,56521,865, 348154, 7721,716$35, 8273,21521, 372$4, 42529,0121,060,547 |33,00235, 827204, 92131,9454,425241, 291NEW HAMPSHIREUnder $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..121,5992004,9048,3258,8373,3641,4503, 7813241,773555114072581931361068778614314583443731124$1,154,58982, 2247, 717, 65711,759,47821,151,0528, 743, 2424, 823, 58013,136, 7961,424, 2917,941, 626300, 2942,810, 7072, 630,2621, 931,8351, 636, 7361, 291,0241,114,5081,005,118976, 600824,251625,1602,499, 2591, 869, 5671,191, 5341, 272, 2751, 366, 531672, 683256,355$2, 263, 765$10,11211,2637,71215,1582,3556,12531, 65722,2963,23012, 715, 3898, 371, 41427, 056,0596, 348, 2735,096, 2949, 437, 6591,097,0694, 768,440111,6001,129,260884, 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, 291361, 970309,840289, 612302,440234, 8071,104, 735979, 770641, 977609, 915702, 664300, 081212,886$444112,3326,3284264022,9848,0759,5352612,6488,3412,3325,1462,5332,2942,2498441,72915, 63418, 63111, 9402,7677.9992,6301,879$53,16884, 74723, 236$1, 729$1, 729ui~97,~135~"97," 135i—i62, 873"62,87395,920"95,920"75," 168'75,16840, 54337,39831,31631,91326,34023, 62440, 54338, 85834,18935, 56129, 93627, 62428,91929, 64625, 00619, 36085,62786, 09063, 83591, 494118,72674,14029,83124, 31724,05119, 27514, 23855,02845, 96127, 52230, 95231, 28917,8573,805$1,4602,8733,6483,5964,0004,6025,5955,7315,12230, 59940,12936, 31354, 90579,49354,10526,026$5,6377,9442,178HQW-ooogN o n t a x a b l e . Specific e x e m p t i o n s exceed n e t i n c o m e .Classes g r o u p e d to conceal n e t i n c o m e a n d i d e n t i t y of t a x p a y e r s .COTABLE13.—Personal returns—Distribution by income classes—ContinuedNEW HAMPSHIRE—ContinuedExemption fronrnormal taxIncome 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 ofreturns710461Net incomePrior yearlossdeductionfrom netincome fornet taxableincomePersonalexemptionDividends$14,00014,40010, 200(2)(2)$527, 616848,014377, 724(2)(2)$341,952483, 806217,366(2)(2)Interest on Capital netGoverngain frommentsale ofobligations assets heldnot wholly for moreexemptthan twofrom taxyears$2, 408340(2)(2)$24, 6269,426(2)(2)Normaltax$13,00716,4985,892<=)(2)Surtax$64, 519112,68641,037(2)(2)Tax oncapital netgain(12H percent)$2,3099, 355(2)(2)Total tax$77, 526131,49356, 284(2)(2)113,450 j889, 53436, 876104,852,122$109,90882,094,633469,0246,15097,00516, 636159, 0539,948185, 63714, 537, 751129, 292292,208870, 287735,49237,3711,643,150NEW JERSEYU n d e r $1,0001_U n d e r $1,000.__$1,000 to $2,000$1,000 t o $2,000$2,000 to $3,000$2,000 t o $3,000$3,000 to $4,0009,8841,92429, 61956,07856, 39129, 73912, 217$7, 025, 2461, 025, 86245, 605, 93576, 789, 615137,400,99177,024, 67640, 679, 978$154, 675183, 29795, 864$15, 906,08018,50075, 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$575,80982, 90513, 302108, 70819, 68856, 363$20, 257$20, 257607,182607,182592, 708592, 708HH$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 2Total.1---36, 501.2,13527, 273, 1767,2325, 2003, 5282,5561,9681,5081,2049508666842, 1791,144703760346216134827342111301616423332126, 498, 4439, 423,066122, 331, 467965, 52439, 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, 4441, 805, 6002, 363, 4383, 529, 826(2)8,9549,6883,90620, 3636,25928,26921, 60839, 7946,65642, 3612,35114, 42599, 30029, 3431,8728,13495,13737, 7523,0002, 998, 1883,142,1224, 734, 513821,7832, 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, 3652, 593, 777975, 497(2)885, 459885,459 |53, 632 |28, 2351,10737, 37747, 51839, 53929, 94031, 32223, 90429, 38838, 58125, 24815, 76675, 65694,11375, 60292, 23945, 59124, 08734, 46521,95329,15512, 50292, 76935, 47017537, 7461, 303, 2491,303,249 i1,43810, 7294, 56915, 529(2)$386, 425470, 264719,965294, 612413, 607603, 884268, 2061, 217, 639475, 156444, 638564, 550209, 9843,107789, 857643, 3762, 420, 504(2)1,0554, 931, 914614,102 !584,097 |538,043497, 788477, 047429, 317388, 816340, 688357, 500309, 2661, 235, 615836, 408653,872807, 533444, 454316,183226, 564149,326186, 04698,175292, 377123,15266, 84882, 41030, 16114,950" ' 3,01610, 505$19, 04839, 07647, 63851, 46456, 76562, 35267, 04380, 26881, 778469, 243538, 343594, 9211, 133,132949,433895, 076844, 066658, 601752, 858568, 4222, 229, 2091, 064, 152829, 0921, 070, 197360, 379290, 691327, 447579,984361,886(2)$36, 16547, 33175, 23828, 14942, 09059, 46424,995119, 39044, 54741, 68552, 92619, 68629174, 57760, 316228, 506(2)614,102603,145577,119545, 426528, 511486, 082451,168407, 731437, 768391, 0441, 704, 8581, 374, 7511, 248, 7931, 976, 8301, 441, 2181, 286, 4971, 098, 779850, 017998, 368691, 5922, 640,9761, 231, 851937, 6251, 205, 533410,226305, 932405, 040640, 300600, 897(2)13,0006, 514, 494293,503 1,050,741,177910, 008Nontaxable. Specific exemptions exceed net income.2 Classes grouped to conceal net income and identity of taxpayers.94, 202, 7917, 566, 28874, 437, 452332, 20017, 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, 497662, 691441, 300244,140144, 600142, 20081, 200196, 60052, 40026, 00030, 4008,4004,8002,000661, 307, 7132, 107, 175130,915, 3371, 393, 232 14, 857, 688 13, 523, 114589, 240462, 3681, 051, 60815,611,8041,417,72430, 552, 642IIoo3oogTABLE 13.—Personal returns—Distribution by income classes—ContinuedNEW MEXICOExemption from normal taxIncome classUnder $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 ofreturns67361,6292,0683,2491,1546301,39583776121210760322981461052184114421Net income$412,8553,7672, 566, 8033,133, 9407, 861, 0422, 928, 4812, 068,1604, 842, 373376, 3013, 486,1255,2441,160,151686 016446, 269272, 212274, 24484, 389161, 98374, 484132, 57771, 435344, 672181, 936107, 489389, 592185, 448203, 082(2)Prior yearlossdeductionfrom netincome fornet taxableincome$67017,1594,1962,2001,90210, 715PersonalexemptionDividends$1,359, 598$2,1614, 594, 5252,096, 43810, 240, 6151, 923, 7952 314,0123, 091, 080341, 6082, 016,4022,400444, 700219 573114,90062,60054,00012, 60019,4009,00017, 8007,40032, 20015,8003,80016, 9005,4006,000(2)79, 61913,49956, 64927, 320101, 485119,38377, 347126, 5983,33588, 70665 06380, 75817, 426121, 76535, 60542, 31213, 85224, 570190, 209103, 86637, 813214, 898110, 29290,536(2)Interest on Capital netGoverngain frommentsale ofobligations assets heldnot whollyfor moreexemptt h a n twofrom taxyearsNormaltaxSurtaxTax oncapital netgain(12H percent)Total tax$112$112$5164730,74330, 74329, 76329, 7631,72749 3431,95440, 376571 9481,02319, 36513 4249,0147,7194,5773,2104,8549234,6531,7685,0784,7843 4698,6053655,913'3,9642,298685151$1,59275, 956(2)i$3266305947523067504168765693,6504,0483,17318,1615,72715, 411(2)$1498,153a49, 343w40, 376o19, 36513 7509,6448,3135,3293,5165,6041,3395,5292 3378,7288, 8326 64226, 91514, 24521, 324i$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 a n d over_..1Classes grouped 2Total206, 54012, 20232, 667, 61036, 8426,400150, 30629, 028, 9461, 995, 37314, 37077, 5482,73122, 874250, 78978, 26325, 6058,302337, 354NEW YORKUnder $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..$242, 914$35, 593, 2002, 782, 31371, 874194, 246, 27G12, 278367, 859, 869300, 928620, 743, 440315, 667, 884179, 041, 503366,108443. 671. 43645,407, 767"544," 942"371,124, 28417, 2981, 797, 94330,141128, 952, 59471,451117,338, 94518,11965,97597,468, 31913,03773, 63682, 714, 0139,75675, 55273, 764,1827,77384, 76662, 567, 0065,96672, 98456,815, 0354,93551,112, 96976, 0204,09121,18846, 688, 3753,45848,15942, 215, 4802,913342, 92510, 270176, 981,831129, 931126, 545,3255,675148, 32898, 230, 7693,593201, 5954,099141, 220, 723204, 839101, 333,1412,26954,88172,371, 6101,32647, 23057,455,9731Nontaxable. Specific exemptions exceed net income.2Classes grouped to conceal net income and identity of taxpayers.50,8484,804124, 911261,128256, 816123, 05753, 724128, 39010, 38582,88032723,419$75,761, 46768, 472319, 349, 393261,025,168773, 861, 210210, 024, 084189, 728, 711319,108, 83237, 006,194221,012, 999622,87553, 087,93440, 680, 76228, 915, 91621, 328, 98216,803, 74212, 675, 61610,437, 2168,498, 2827, 279, 4566, 098, 64721, 230,33411,475,7767, 067. 6998, 079. 8444', 390, 2542, 388, 9731,652, 073$4, 844, 711710, 9149, 750, 7404, 645, 94114,120, 47910. 627. 75315. 823, 40613, 223, 65720, 665, 24917, 075. 3221, 955, 2627, 242,15411, 814, 68911, 549, 32511, 447, 77011, 697, 95311, 034, 04410, 718,44010, 341,13110, 365,4539, 091, 61043, 227, 70035, 990, 68830,457, 34350, 765,13438, 588, 27029, 655, 11124, 827, 618$76, 20817, 77484, 318108, 936313, 715157,169353, 235173, 642199, 296319, 63811,483164,280189, 786230,147216, 644217,813149,118116, 620192, 812161, 668187, 978775,072682, 055684, 647871, 937 $1, 530, 480770,110 2, 232, 081467,457 3, 552, 829509, 989 3, 009,055$62,346 j$62,346$i, 552"~3,~082~552M^Ohrj2, 865, 733'~2~865,~7333, 378,1893, 378,1893, 984, 2213, 984, 2212,108, 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, 7082,211,4102. 670, 3303, 025, 7946, 249, 2646, 280, 5575, 557,2895, 360,365$159, 359234,873353,165292, 2002,10S, 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, 296,1593aogTABLE 13.—Personal returns—Distribution by income classes—ContinuedOON E W YORK—ContinuedExemption from normal taxNumber ofreturnsIncome 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 t o $4,000,000$4,000,000 to $5,000,000$5,000,000 a n d overClasses grouped 2 _ ..:..._.5834503187662661247583484091856311_ ..TotalNet income$43, 552, 61437, 998, 05330,134,10092,178,49645,183, 81827, 531, 07020, 422, 56929, 525,08421, 309, 06924, 076, 6527, 891,47921, 558, 4968, 207, 79214, 310,088(2)(2)(2)29, 723, 3131, 221, 654 4, 565,314, 898Prior yearlossdeductionfrom netincome fornet taxableincome$84,87124, 602104,152998,560554, 582247, 973609,193714,655Personalexemption$1,090,662824, 200558,1071,340,444437, 840192,350121, 200122, 90071, 00057, 96510,80023, 8007,0005, 000(2)(?6,0006, 644, 531 2,674, 530,179NORTHU n d e r $1,000 lU 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:..3,4396810, 31811, 71721,1423,5774,389$2, 805,16128, 66515,906, 86816, 314, 59350, 713, 0699,075, 87614, 687,373$34, 731$6,056, 7554,77628,093, 59511,928, 37068,942,1406,020,53016,489,650DividendsInterest on Capital netGoverngain frommentsale ofobligations assets heldnot wholly for moreexemptthan twofrom taxyearsNormaltax$20,907,09716, 755,44513,766, 80648,888,14826, 647, 74615,039,10910, 528,41917, 582,33814,898, 83815, 525, 2055,322,07812,480, 6702,941,1455,889, 215(3)(2)(2)27, 214, 014$172,424307,840206, 627413,751316, 011195,33086, 649184,114342,162325,21896, 26994, 06746, 018129, 755(2)(2)(2)76,102$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$1,146,6441, 099,388784, 0022, 333, 763970, 580597,829383,888501, 991249, 606336, 550128, 627131, 82323, 55545, 966726, 644,14011,395,88487, 058, 55265, 068,121SurtaxTax oncapital netgain(12H percent)Total tax$4, 778, 5984, 693, 9174,133,45015, 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$215,119244-, 897242, 704833,841457, 038424, 240441, 030428, 057536,331387, 203201,107912, 503484, 506792, 279(2)(2)(2)576, 442$6,140,3616,038, 2025,160,15618, 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, 021119, 026, 5508, 216, 894192,311,565CAROLINA$337, 0947,5771,214, 26380, 3481, 802,489201,1181,378, 716$7, 84912, 2211,287359$577$577129,026129,02685, 91785, 917SoHQXJl3i$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 2Total12-_-.4,4471,3083,1518792275251338027420615916215412734116711211551341612105183615315,456, 6725, 832,03714,186,411476,1335, 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, 5082, 111, 562518, 5131, 332,706(2)1, 673, 50392,9665,7421,0722,11014,25436415, 57817,18911, 38127,06221, 72137, 5472,27149, 86541, 82050, 34722()()552, 6791,905, 880505, 321328, 313421, 697724,388674, 799748,059535, 376544, 369386, 515619, 580628, 559486,2372, 077, 5181, 384,2871, 314,0761, 240,245931,0111,132, 867489,992557,153639, 490311,6131, 572, 209432,9131, 215,262(2)1, 079, 6326,075117 0216,95417,4844,0319,64810, 7543,7473,0984,7332,7329,2211,8574,1369,79515,1939,24567, 8354,6044,1617,115141, 62565210, 0948384,2504,327269,04772, 93666, 23862, 08457,18250, 93745,17351, 09150, 82249, 861152, 329100, 70279, 384128,03567, 24333, 88524, 73516, 57114, 7138,46046, 2891,41912, 676$37, 34673, 77844,19941,43511,3122,6921,15671, 52260, 896(2)370, 57226,9002()()117,021!141, 625$2,670 i5,6427 0737,1107,5418,16211,37514, 36314, 80574,15877, 39592, 787177, 263138, 662141,16098,498100, 252119, 57676, 711394, 396105, 513346,441(2)401, 8056,7055,709(2)34, 74269,04775, 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(2)(2)(Y)$3,1276,9174,1443,8841,060252108I1, 976, 96568,191206, 638, 618426,0207,2001, 622, 072173,951, 02830,083, 717508,178244, 2951, 223, 0861, 762, 878oUljoog„_Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayers.11,131,9804, 855,4148,976,009237,3902, 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)6,600466, 73247, 641514. 3732, 890, 090114, 2894, 767, 257TABLE 13.—Personal returns—Distribution by income classes—Continued00oN O R T H DAKOTAExemption from normal taxNumber ofreturnsIncome classU n d e r $1,000 JU n d e r $1,000 .•$1,000 t o $2,000 !$1,000 t o $2,000$2,000 t o $3,000 i$2,000 t o $3,000$3,000 t o $4,000 i$3,000 t o $4,000$4,000 t o $5,000 i$4,000 t o $5,000$5,000 t o $6,000 i_$5,000 t o $6,000$6,000 t o $7,000...._$7,000 t o $8,000$8,000 t o $9,000$9,000 t o $10,000$10,000 t o $11,000$11,000 t o $12,000$12,000 t o $13,000$13,000 t o $14,000$14,000 t o $15,000$15,000 t o $20,000$20,000 t o $25,000$25,000 t o $30,000...$30,000 t o $40,000$40,000 t o $50,000$50,000 t o $60,000$60,000 t o $70,000$70,000 t o $80,000$80,000 t o $90,000$90,000 t o $100,000$100,000 t o $150,000 _.$150,000 t o $200,0001,068152,6704,1155,2201,3398641,19113887191781146246252221141410317712I-.!'fNet income$663, 7567,4064, 298, 0165, 617,10012, 539, 3163, 411, 9222,884,2724,122, 780613,1223, 971,65748, 900982, 357738, 719463,189389, 067235, 721230, 248240, 243175, 779186, 828146, 292542, 521154, 091189, 597(2)(2)Prior yearlossdeductionfrom netincome fornet taxableincomePersonalexemption$2,201,400$3,4325,3486,7957, 633,8964,130, 26516, 823, 5202, 383, 6413,334,8003, 067, 849458,4602,446,42431,400455,800306,600164,300114,70053,80052,30050, 70026,00035, 90021, 00068, 20016,80020,4002()(2)Dividends$39,6901,829127, 05625, 205162, 31852, 688190,24851, 526240,150146,17431,34153,46776,41562, 26551,04844,29756, 75439,84358, 28453, 90026,643239,85531, 71221, 805(2)(2)Interest on Capital netgain fromGovernsale ofmentobligations assets heldnot wholly- for morethan twoexemptyearsfrom taxNormaltaxSurtaxTax oncapital netgain(12M Percent)Total tax$601,398663168822$166$16644,60744,60729,84829,8486,66030,12030,1205,31641,62941,62914320143822414,36110,9608,7268,3906,2474,9807,0334,1594,6304,89410,6955,5038,004(2)(2)1202363651,509_ _$4186748266458011,0739461,2641,2386,7783,1865,794(2)(2)14,36111,3789,4009,2166,8925, 7818,1065,1055,8946,13217,4738,68913, 798(2)(2)iOg$200,000 to $250,000..--_$250,000 t o $300,000$300,000 t o $400,000$400,000 t o $500,000$500,000 t o $750,000$750,000 t o $1,000,000_..$1,000,000 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 a n d overClasses g r o u p e d 2Total..121, 09718, 05442,973, 815, 5754,200103, 80843, 902, 3551, 988, 32118, 323$1, 057,14254, 2783, 548, 933928, 5585, 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, 5867,693245, 83430,454276, 288OHIOU n d e r $1,000 i16, 036 $11, 273, 624U n d e r $1,000355,16065279, 530, 718$1,000 to $2,000 i$33, 48451, 84391, 769 138, 326, 705$1,000 to $2,000_.124, 701 298, 981, 855$2,000 to $3,000 i44, 933 114, 383, 912$2,000 to $3,00019, 35683, 03364,446, 510$3,000 to $4,000 i44, 629 154, 507, 465$3,000 to $4,0004,563309, 37219, 970, 686$4,000 to $5,000!-30, 156 134, 939, 051$4,000 to $5,000507$5,000 to $6,000 i___52, 0122,787,2117,2772,691$5,000 to $6,00039, 991, 7065, 43241, 841$6,000 to $7,000.. .35,115,29957, 764$7,000 to $8,00029, 696, 3323,97618,006$8,000 to $9,00023, 458, 3822,76750, 222$9,000 to $10,0002,14920,391,21837,179$10,000 to $11,000_1,54416,170, 76718, 357$11,000 to $12,0001,37415, 798, 44126,011$12,000 to $13,000—1, 01612, 691, 99220,597$13,000 to $14,00090312,186, 02958, 266$14,000 to $15,000.__79811,562,913124,9.93$15,000 to $20,0002, 37940, 854,448166,511$20,000 to $25,000..1,31829, 336, 28449,360$25,000 to $30,00079221,631,180179, 912$30,000 to $40,000-.86329, 673, 73683, 293$40,000 to $50,00048721. 701. 73481, 549$50,000 to $60,000-..29315, 956; 269$60,000 to $70,0001449, 346, 2571Nontaxable. Specific exemptions exceed net income.2Classes grouped to conceal net income and identity of taxpayers.$27, 658, 29538, 841132, 960, 58391, 880, 902381, 700, 70174, 397, 59469, 477, 537110, 291, 49816,124, 77881,062,369939, 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, 441293,100Ul138, 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, 517I$9, 377$9, 3771, 389, 4741, 389, 4741,134, 4961,134, 496o1, 207, 3531, 207, 353o1, 443, 6761, 443, 676601,115563, 982549, 637479, 477460, 774378, 577382, 449312,814318, 539307, 3031, 081, 541774, 056594, 707783, 598524, 748388, 324204, 979$19, 14343, 837 _-_-__•51,61256, 92757, 21471, 72872, 61783, 92595, 198503, 373616, 885665, 2941, 291. 645$46, 4451, 319', 97869, 2761, 225,49960, 967908, 96324,956601,115583,125593, 474531 089517,701435, 791454,177385, 431402, 464402, 5011,584,9141, 390, 9411, 260, 0012,121, 6881, 914, 0021, 674, 7901,138, 898ooOOTABLE 13.—Personal returns—Distribution by income classes—Continued00toOHIO—ContinuedExemption from normal taxIncome classNumber ofNet incomereturns$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$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 a n d overTotal-Prior yearlossdeductionfrom notincome fornet taxableincome$83, 361Personalexemption$154,200108,90063,400146, 00075, 60013,00017, 00014, 2005,8003,0007,2004,400Dividends$4,3,2,6,6,326,213,265,359,029,8596592266663921, 244, 8672, 014, 8892, 255, 4221, 052, 6162, 850, 0853,659,3112,040Interest on Capital netGovern- gain fromment I sale ofobligations assets heldnot wholly for moreexemptthan twofrom taxyears$24,37313,25711,69786,11840, 6753,76219,00731,88412,9685,682$638, 271306.142283, 7231,463.3941, 303, 37362, 761108, 93250, 267473, 518223, 847460, 3701, 291, 764Normaltax$119,87398, 23667, 763181, 63797, 70116,45,46,18,17,59,90,335060634153628944378Surtax$702, 903628.916533,7891.610.0931,526,476394, 885790, 571897,105420, 626892, 9901, 456, 291531, 924Tax oncapital netgain(12H Percent)$63, 971B9, 76227, 338141, 495125, 4865,88410,2124,71244, 78120, 98543,159121,103Total tax$886, 747756, 914628, 8901,933, 2251, 749, 663417,104846, 443948, 451483, 560931, 6031,559,394743, 405HI—Ho38g463,017 1,457,696,5671,577,814 11,062,474,438194,734,1352,726,40478, 72014, 750, 93817, 470, 407840,53233, 061, 877OKLAHOMAU n d e r $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 $4,000m3,799469,7609,79017,8636,6493,3907,285$2,473,55132,4731(5,100,66215,021,18743,213,16616,951,35311,225,05825,293,381l''' ..!__.!$1,500$8,071,752$38,804_ ._ .. _102,30926, 671, 8219, 804,09854,993, 98811,728,31912,399,02018, 987,157277,00567, 712509,714140, 694447, 826203,324$4 2481,0527,4798,9615, 395$715$715154,180154,180150,028150,028183,252183, 252$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 t o $100,000$100,000 to $150,000$150,000 t o $200,000$200,000 to $250,000$250,000 to $300,000$300,000 t o $400,000$400,000 to $500,000$500,000 to $750,000$750,000 to $1,000,000...$1,000,000 to $1,500,000$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 a n d overClasses grouped 2Total.5064,411291,6721,1358095724333152842382331143751961049227181244510421112,185,89819,586,274156,5339,157,0557,355,0156,052,4024, 839, 9434,104,1703,322,2093,270, 2882,967,9103,141, 8511,654,3076,442,0264,378, 2352,837, 7603,153,3271,183,398973,161784,878311,040344, 783473,3451,113,675637,888447,031(2)8,0494,94452,09729,93624,32216,4562,26222,09042, 6253,81979,087115,18823,07480,8418,09368,1921,922,95212,454,30176, 3004,172,1172,741,7942,000,8201,386,1081,052,360717, 704653,510511, 825559,194269,800839, 200416, 500223,463213,40064,17137, 70529, 20010,4007,60011,00025,2003,8003,200(2)C01, 720418, 916131,705309, cOO5,044,796600,386706, 246510,590548,400517,401639,701497,410327,8891, 207, 568917, 564920,069878,067153,581364,400136,358104,041265,846299,691341, 631112, 343268,356(2)3,52224, 7C06,2621,0371,1389757422,4574,355- ( - « ) • -199,622199,6221,18610,35010,3183,56476119,25382, 2841,57133,4192,09488, 58729, 58511,300—$33,170138, 542110,360233,03745,498106, 585268, 252212,298534, 880204, 782(2)143,207130,687122,119110,125107, 70090, 77198,01387,30397,29654,382227,169160, 757103,659111,76346,94428, 54318,4358,5865,00683732,10322$4,1838,92410,82111,31811,80714, 78216, 60321,11513, 56077, 75789, 34585, 341134,41064,17564,94346,94630, 65025, 77645,005152, 9807,16766, 531(2)$3,11012,98838,35423,1865,63211,31326,51320,55450,64819,832(2)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)Iiio(2)oo1,107,94470,189221,293,177684, 8847,600584,6796,407533,384173,067,37919,094,033373,0622,420, 7883,270!, 476,494167,1591,171,250,004220,433262,1343, 909,9261 Nontaxable. Specific exemptions exceed net income.2Classes grouped to conceal net income and identity of taxpayer.OOCOTABLE 13.—Personal returns—Distribution by income classes—ContinuedooOREGONExemption from normal taxIncome classUnder $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 1$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..Number ofreturns4,315919,59314,43716,1587,7302,0477,1043393,24791,069710470334267197155100807123613066724313124567Net income$2,940, 95041,41715, 316, 20421,676,88638, 660, 22019, 453, 6196, 718, 30624, 404, 2541,508,92614,433,12047,9915, 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, 712838,003Prior yearlossdeductionfrom netincome fornet taxableincome$13,1992,86612, 68260,2751,04410, 99019, 59214,11912,06212, 3661,84952,94518,71883, 55831,970Personalexemption$6,906,20312,41626, 039, 03414,508,02048,152, 20512,721,5107, 365, 27617,660,7841, 206,3968, 803,69820,0002, 584,5921, 666, 3221,125,100798,079626, 600445, 414355, 500214,300192, 800165, 500519, 900280,900144, 200151,23797,30021, 20023, 0007,8006,40012,00013,400Dividends$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, 697411,209Interest onGovernmentobligationsnot whollyexemptfrom taxCapital netgain fromsale ofassets heldfor morethan twoyearsNormaltaxTax oncapital netSurtaxgain(12H Percent)Total tax$12,43624, 3487,08837,1236,2667788,57595, 78424, 2461,63215,1207,1072,6943,5021,6723,5323,0604,2161810,14312, 09817, 4445,97565, 0762,14817, 7903,5241,817$45, 961162,14511, 84311, 23553,14483, 242189, 643$545$545213,763"2137763197,706197, 706201,299~20i,"299158,744"158," 74494,22581, 73871, 62169, 00966, 97057, 53151, 45438,34033, 57431,966133,46992, 45057, 60378, 64354,1788,85732, 4444,8896,80016, 54113,381$2, 5055,1596,1076,8977,2247,9317,0537,33249,74259, 56954, 512114,837116, 47757, 56679,13734, 85347,88765, 917118,643$4, 64215, 3011,1101,0534,9827,78318, 403$94, 22584, 24376, 78075,11673,86764, 75559,38545,39340, 90640, 374183,211152,019112,115198,122185, 95667,533111,58140, 79559,66990, 241150,427WH3w24$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 2Total341, 644889,60430,511""2,0004,80059, 01432, 2132,939212, 530832, 2502,3827587,32768819, 92581, 95429, 63483, 40011, 055, 802398,1511, 601, 9931, 870,880865, 771155,1532, 891, 804-__ _.::::::._69,123189, 854, 013378, 746152, 853, 886PENNSYLVANIA23, 727 $17, 566,479Under $1,000 12,124Under $1,000 .1,116,60382,467 127,441,943$1,000 to $2,000 i153, 364 217, 826, 667$1,000 to $2,000189, 553 459,192,274$2,000 to $3,000 i.65, 395 166,691, 388$2,000 to $3,00041,011136, 762,688$3,000 to $4,000 i69,817 240,429,793$3,000 to $4,0006,18627,408,052$4,000 to $5,000 i45, 595 203,621,909$4,000 to $5,000 1$5,000 to $6,00012, 772$10, 954$5,000 to $6,00070,241,6699,41967,90860,966,691$6,000 to $7,0006,68781,801$7,000 to $8,000_49, 934, 7484,84592, 71241,117,288$8,000 to $9,0003,80364, 553$9,000 to $10,00036, 064,0292,920104,660$10,000 to $11,00030, 665, 3462,32769, 728$11,000 to $12,00026, 728,8331,99270, 57124,872,295$12,000 to $13,0001,61882,85721,806,002$13,000 to $14,0001,47974,51721,417,190$14,000 to $15,0004, 517394,07277,828, 537$15,000 to $20,000287, 6202,45854, 758,008$20,000 to $25,000267. 7541.64244. 908. 291$25,000 to $30,000.. .338, 7931^ 80061,958i 937$30,000 to $40,000229,22189139,834,053$40,000 to $50,00082,84761433, 508,059$50,000 to $60,0001Nontaxable. Specific exemptions exceed net income.2Classes grouped to conceal net income and identity of taxpayers.$36,989,211* 40,192216, 098, 503153, 577,493600,839,490113,158,494152, 944,440174,793,03523,018, 202121, 670, 753$2,157, 550340,7664,145, 5092, 714, 0167, 773, 3795, 574,2219, 764,1439,989, 7857, 927,91713,859, 05430, 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, 5944,818, 6467,034,0616, 977, 2906, 731,1546, 667, 5066, 654,0365, 829.0995.710,3125,045,4765,454, 42621, 385,48116,957,94015. 389. 22323,416, 90117, 385, 50315,177,896$297,8226,317230,24664,35222, 57851, 529393,267283, 6295,103760, 390124,679110,04497,863124,66489, 73898, 65573,95266, 38462, 27181, 558357, 594160,598200. 568202; 934 $1,204, 339325, 508 1,455, 587147,956 1,842, 550$21, 759$21,759UlHI—I860,409860,409o1,449, 5761,449, 576GO1, 750, C561,750, 0562,011,9372,011,9371, 084, 5691, 040, 839992,484914,156871,075790,442722, 322698,557628, 777624, 7742, 394, 5361, 749, 5251,447,7611,901, 2531,135,292913,8071,084, 5691, 074, 7241,067, 3881,004, 539970,933900, 647844,030839, 502779,454801,7083, 356,9062,902.3872, 823,4984, 710,0193, 695,1923, 674,851$33,88574,90490,38399,858110,205121, 708140,945150,677176. 934962, 3701,152,8621,375, 7372, 687, 3262,412,4902, 562,943$121,440147,410198,1013oog00TABLE 13.—Personal returns—Distribution by income classes—ContinuedoocPENNSYLVANIA-ContinuedExemption from normal taxIncome 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 a n d over2Number of Net incomereturns4072241641312779260183813156721$26, 288. 56216, 741,61613,878,30012,399,49633,483,11715, 616, 55213,417,4864, 792, 94713,149,8385, 696, 5689, 042.4605,126,5128,484,012(2)(2)$115,224101,684170,69737,142Personalexemption$795,400418,260310,450252,306521,171170, 700100,20032,40048,00018,40024,6009,60010,800(2)2()Dividends$10,951,5317,504,3166,354,0546,350,24717,877,1036, 632, 5265, 743,0123,854, 6098,174,9673, 723,4254, 707, 0516, 311, 7583, 226,133(2)(2)5, 966, 2337,8006,452.488740,478 2,478,751,4712, 745,315 1,729,622,058332, 744, 510Classes groupedTotalPrior yearlossdeductionfrom netincome fornet taxableincomeInterest onGovernmentobligationsnot whollyexemptfrom taxCapital netgain fromsale ofassets heldfor morethan twoyears$75,511101,86748,30574, 629197,296136,24463, 27430. 71086,49442,44035, 91928, 97612,864$2,303,0151,540,2971, 314, 6991,229,2594,343, 6522, 567,1643, 573, 695895,8503,583,9751,055,8962,896,0321,184, 2575, 227, 700(2)(2)5, 374, 728Normaltax$690, 773426,704343,962302, 514693,092378,916263,16062,027170,08675, 527106, 22113, 92114,009(2)(2)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)Tax oncapital netgain(12M percent)$223,336151,868126,488114, 685413,412245, 628337,33383,986337,90998, 990271, 504111,023490,097(2)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)1,851,1784,9021,477, 954173,5481,656,40438,069,14527, 549, 72042,070,1523,646, 75873,266, 6301RHODEU n d e r $1 0001U 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$1, 9321447,93118, 72713, 0246,414$1, 368, 86769, 30512, 239, 03925,633, 75031,445, 32416, 207, 983$2,960, 74719, 936, 37918, 575,214 •39,126, 71410,756,641ISLAND$210,2567,695849, 781461,9831, 374,895864,139$308$1, 838$1,838200, 658200, 658135,437135,437364J>, 6241,543IQUlOog$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 $15,000CO $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 2Total123081056869207088962346936433222217115913312240025113215997413522201526114137, 732, 63621,208, 3002, 990,81022,456,166381, 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$58,8704,9819,61110, 2927, 974,30014, 076,1432,103, 76412, 755, 958153,4962, 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)5,8001,131,1331, 754,1331,315, 9741, 510, 547355,136464,452630, 904679, 995700, 342685,108623, 922581,436540, 111473,423559, 9892, 235, 9562, 270, 7601, 379,2642, 560, 2992, 403, 9631, 272, 709959,3681, 087, 5331,179, 085860,8032, 310,8771,228,311442,757(2)849,80215,2915,9856054,8787,8344,4995274,4395,1162,34711,3512,8004,33738, 97425,0604,74830, 02416, 2964,3889,9137,1122,36110, 24123,8346,938364$92,86865, 064277, 764129, 51349,18156, 35810, 638101,41127,127196,340(2)60,901164,369164, 369"246," 919"246,91972, 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$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$8, 7076,09925,88014, 7614,6115,2839979,5082,54418,407(2)5,71072, 79070, 07170, 53271,69183,14263, 24459,00363,95064,36660,616259,996261,134217, 627387,664380,629224,175291,319221,653254, 788250,196681,448440,847209,675315,798IflHh1oCOMoog2,429, 280>, 965214, 749,60283, 7543,0002,314,33924,165138, 319, 97339,131,180282, 26617, 55813, 8741, 084, 723 2, 326, 763816,9014, 227, 0801,739832, 514104, 2466,658,089Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayersOOTABLE 13.—Personal returns—Distribution by income classes—Continued0000SOUTH CAROLINAExemption from normal taxIncome classUnder $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 t o $7,000$7,000 to $8.000$8,000 to $9,000$9,000 to $10,000$10,000 to $11,000—.$11,000 t o $12,C00____$12,000 t o $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 t o $90,000—$90,000 t o $100,000...$100,000 t o $150,000..$150,000 to $200,000..Number ofreturnsNet income1,686833,7195,4837,1011,9211,9081,9745371,547I5374312731971161166567534814081434523835135$1,149,28247,1325,738,4047, 701,81017,282,5584,881,4456,384,1486,818,0792,346, 7096,933,0965,3332, 945,9972, 785,5352,0*3, 7751,674,5411,099,1791,212,061746,146836, 068714,761693,1292,406,4371,805,1881,166,0271,488, 5131,036,976441,488194,822381, 026(2)280,459Prior yearlossdeductionfrom netincome fornet taxableincome$17,11514, 555"22," 765"110,3145,3331,3234,0325,57511,2533,04911,5981,14410,43822,85315,0813,9227,659Personalexemption$2,906,5383,70910,130,5285,494,56222, 844,2853, 230,3787,107,8555,134,8842,112, 7024,331.9933,2001, 332, 9001, 057,900678,755485,100268, 267268,100163,600157,400131,700103,200317,050177, 70083,41794,10052,60020,0005,80014,2002()3,2008,800Dividends$118,5473,614206.07870,651239,607148.079326,689150,773494,655270,728896213, 766426,232318,879308, 736231,803267,293151,072264,200179,134?59,331799, 730645,052499,881472,153465,44698,909130,390(2)31,550130,724Interest onGovernmentobligationsnot whollyexemptfrom taxCapital netgain fromsale ofassets heldfor morethan twoyears$2146542,00745,0948,279SurtaxTax oncapital netgain(12^ percent)Total tax$1,176$1,17664,754~64,~75444,94644,940~46,"633""467631"67," 933'9531,6637,1632,57445,00542, 39336,962854254996575,531131,488956702Normaltax$6,907152,67550,433677106,7242()152,180300,30525,16629,98519,13419,49218,33017,40669,38650,02335,38149,21921,27815,5846,4757,582(2)5,3546,918$1,5063,0143,6442,9654,2123,3024,6884,8475,67129,12137,72534,70161, 59555,29831,80919, 84031,4982()15,68237,115$64715,2985,6486411, 746(2)15,79430,95445,00543,89939,97P>37.63028,13134,19722,43624,18023,17723,07798, 50787,74870,082111,46191,87453,04126, 37950,8262()36.83074,987o$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 2Total..()1,716,8222,4001,486,24028, 22587,031,355 I273,898()110,295()1,621,72511,600201,4871,06368,738,4238,301,29880,3895333,240,9123,632,538 I8,108()153,757()162,3982,95224,969116,711144,632783,386421,310350,6191, 555,315SOUTH DAKOTAU n d e r $l,000i,..1.997 1 $1,410,52022 j9,490U n d e r $1,0003, 760 ! 5, 921,443$1,000 to $2,000 i...5,157 1 6,891,502$1,000 t.o $2,000.5.335 ! 12,834,583$2,000 to $3,000 i.1.520 ! 3,938,937$2,000 to $3,000..915 ! 3,087,045$3,000 to $4,000 i_...$25,369J, 594 1 5,476,231$3,000 to $4,000197 |872,109$4,000 to $5,000 i68, 9716452,863,710$4,000 to $5,00014 j76,828$5,000 to $6,000 i251 1 1,369,474$5,000 to $6,000966155 j 1,004,124$6,000 to $7,00084626,868$7,000 to $8,00067567,1892,762$8,000 to $9,00044413,8904,734$9,000 to $10,00025260,832$10,000 to $11,00036 |415,366$11,000 to $12,00015 !187,775$12,000 to $13,00019256,349$13,000 to $14,00014203,710$14,000 to $15,00033559,46111,548$15,000 to $20,00012 j270,84920,421$20,000 to $25,000....6|163,740$25,000 to $30,000....6 I208,738$30,000 to $40,0003 !(2)$40,000 to $50,000.!$50,000 to $60,000$60,000 to $70,0001 i (»)* Nontaxable. Specific exemptions exceed net income..1Classes grouped to conceal net income and identity of taxpayers.$3. 466, 4512,23510, 750,1765, 226, 26216,564,1872,973,5253,432, 8214,312,995870, 6901,882, 69538, 900615,100390, 800197, 500143,40096,80059,30080,80032,83748,40033,200(59, 70027, 20012,80012,800(2)(V)$45, 064$666$218$21889,121] 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)(2)2,34850, 49950, 4991,6761,80931827, 69927,69932, 93032,9301,46026, 09626,0961023139,4511,2191,1222044, 5194,415429483,9672, 27844621(2)20, 45716,77312, 22614, 04210, 2506,3529,5715,8775,8956,92917,9429,4883,5594,142(2)$5599701,2221,1019181,9111,0871,7771,7016,5085, 5445,0699,573(2)20,45717,33213,19615, 26411,3517,27011,4826,9647,6728,63024,45015, 0328,62813,715(2)(»)(2)(2)![HoOog00CDTABLE 13.—Personal returns—Distribution by income classes—ContinuedCOoSOUTH DAKOTA—Continued•Exemption from normal taxIncome 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__TotalNumber ofreturnsNet income1Prior yearlossdeductionfrom netincome fornet taxableincome(2)PersonalexemptionDividends(2)(2)Interest on Capital netGoverngain frommentsale ofobligations assets heldnot wholly- for moreexemptthan twofrom taxyears(2)NormaltaxSurtaxTax oncapital netgain(12^ percent)Total tax(2)(*)1xnH.O03__1Oo$280,09821, 92850,170, 861$134,771$9,600$176, 668$17$5,429$25,998$31,42751,351,1742,102, 26536,828286, 37463,938350,312$28, 6341,07440,4421,78159,8601,92533,817$4,656$4,656"119,499""119,499129,859"~I29,~859TENNESSEEUnder $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 $4,0002,97532710, 2389,24217, 7575,2273,231$2,124,446203,26816,373,99113,121,47742, 765, 60913, 536,00010,818,728$48,65420,399$5,201,61522,17329,002,9009,007,11954,955,3138,994,85611,387,324$253, 56631,462511,366133,009920, 730225,4291,264,487$3 000 to $4,0001$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 overTotal12. . .- -._..7,0926566, 260821,3111,01868950039525822818115412742324414815484391245575324, 777,0092,9J5,23928, 232,679449,8997,197,9876, 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, 74188,5341,1662, 6281,7103,3578,4624,7198,2223,45114,09535,23458,66220, 53780,84540,371511, 265833,433987, 799325,901441,407831, 276837,047712,174637,804578,450573, 228508,399458,132539,9922,185,0181,627, 2201,344,8271,782,0641,618,974853,438366, 637184,260267, 638228,342302,208492,873217,4457,044204,835204,83560, 7457,4872,82813,3848,3917,0736,9207,4212,6972,1315758,83617,30818, 2296,6305,9212,6838367674,2653,703304, 043304,0435,0822,720$65,34356,323120,07245,31683,9363,67522,152268, 536221, 580109,376110,14998, 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$6, 5595,24313,0074,7427,8703442,07725,17520,773109,376113,842106.174102,432101,80577, 54980,68475,44275,07164,472301, 771278,407243,984410, 266340,822237,39592,84829,12769,56187,055189,585205,430127,815H\>Hwc!oo!i ... .69,081226, 033, 948441,046Nontaxable. Specific exemptions exceed net inceome.Classes grouped to conceal net income and identity of taxpayers.17,507,2882,398,15817,164,338207,8003,144,1752,439,6751, 567, 7971,133, 790917,000582,000532,400398, 284366,300279, 700943, 625534, 579335,800333,550177, 60079,11421,2007,8008,80010, 60018,0507,4004,600169, 692, 72323, 587, 300371, 209886, 9332, 506, 3701, 691,64585,7904, 283,805TABLE 13.—Personal returns—Distribution by income classes—ContinuedtoTEXASExemption from normal taxNumber ofreturnsIncome classUnder $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.......____10, 0362424, 74132, 00945, 95019, 6099, 51426, 3131,81515, 551404,8562, 6601,647970801630475380318234846423231261127883928218243Net income3,774,11616, 28138, 279, 11146, 709, 709111,467,88550,411,50031, 710, 24891, 085, 7657, 944,10709, 581, 862218, 24426, 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, 7352,887, 382563,189Prior yearlossdeductionfrom netincome fornet taxableincome104, 502186, 573207,215"155, 59961,694"17, 20194,66373, 65988, 286135,871102, 788124, 01892,415101, 29934, 576269,832257,135110, 298287, 204163, 299139, 38375,003Personalexemption67, 277,89832, 629,168142, 659,15035, 346,40535,418,48762, 68G; 2677, 206,10041,583,98381,9239, 687,3844,845,6212,690,2771, 507,3821, 223,567910,300656,900525, 700463,600322,9001,156,050587,250317, 967354, 500173,100111, 20047,40040,40024,40011,00028,8003,000Dividends$178, 52514, 646999, 860288, 5821, 304, 696614, 4901, 404, 5532, 535, 8071, 301, 2042, 279, 313159, 8251, 512, 4381,861, 7501, 625, 3671, 313, 0871, 214,6291,145, 467970, 6521,112, 5151, 013, 335704, 2483, 622, 7363,422, 0602, 241, 0572, 636, 0191, 917, 7052, 243, 385735,183759, 7171, 058, 796250, 2551,165, 712493, 534Interest onGovernmentobligationsnot whollyexemptfrom taxCapital netgain fromsale ofassets heldfor morethan twoyears$4, 024NormaltaxSurtaxTax oncapital netgain(12M percent)Total tax$54$54~416~646416,646"436," 134436,134777, 545777,5453O&29, 586763, 513763,513229, 59216, 97024, 78421, 02321, 34515, 5713,31313, 7425,0617,912 I62,354 I23,93537, 03834,604$293, 37926, 909215, 33614, 716420, 6456,310160, 741156,15014, 512318,3486,468326, 7095,092513,31934,10017,446478, 881358, 354305, 452221, 342218,490200,060176, 059142, 622135, 901116, 571495,116319, 028222,133302, 927199, 953130, 27185, 76661, 67929, 5068,58774, 7334,878478, 881367, 265323, 557239, 321238,970222,681200, 770168, 707164,883144, 611667, 660503, 772413,958693, 067561, 373503,192325, 360293,686247, 33177, 347584, 365151,00920, 6734,7976,1102,8205,19220, 517$8,91118,10517,97920,48022, 62124, 71126, 08528,040172, 544184, 744191, 825358,808338,136331,185223, 490215,824189, 47037, 995460, 285146,131$31,33223, 28441, 73616,10416,18328, 35530, 76549, 347Oog$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 2Total._371693,402(2)(2)(2)(2)250, 229(2)(2)8,200|2, 228, 244200, 683613,494,9002,910, 5333,338(2)(2)15,944(2)(2)25,951(2)(2)1,494(2)(2)188, 706(2)(2)216,151(2)(2)i11,400957,4053. 760773, 27232,897390, 82172,495496, 213470,143, 03345, 308, 782543,6143,193,8436,741,0493, 625,878311, 09510,678,025UTAHUnder $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..121,859474,6945,9567,9301,9401,9852,3354831,53038365255163122- 101615848372188582326832$1,341,58823, 9267,391,1638,176,08919, 040, 5654, 991, 6966, 697, 6788,120,1932,185, 5876, 768, 636205, 6172,007, 5221, 642, 7581, 214, 3611,026, 280956, 343640, 390668, 399598,054497,127305, 2071,471, 7341, 291, 533629, 218868, 505358, 304160,981125, 227$3, 321, 210$23, 7271, 851, 7144, 724,49396, 2009623,7781,7517,345Nontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and identity of taxpayers.13, 568, 0146,103,62925, 667, 5453,844, 7207, 519, 434644, 275413, 600310, 700253,100151,200136, 792114,80085, 60049,400213, 950116, 20050, 20052,20022,4006,6005,400 I$95,3002,841237, 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$6309323,5765602,2987939,8152,176562352,4016082391,432411,51360,42432,48332,483"•45,06851, 7981076325,2011,299h i'~66,~424$1,1754,2332,88925,22827, 37722, 89519, 46117, 76219, 76615,88816, 08613, 63510, 6249,61432, 72828,43615, 78321, 60512,1581,314 :1,903 I51,7$8551, 7532,1902, 6302,2813,0593,3003,4122,54117,14719, 59937, 38122,68712, 6427,787,I.!!!.$1,8393963482,36527, 37723, 75021, 21419, 95222, 39618,16919,14516, 93514,03612,15549, 87555,40035,38260,82535,24114.30412; 055QOgCOOOTABLE 13.—Personal returns—Distribution by income classes— ContinuedCD4UTAH—ContinuedtExemption from normal taxNumber ofreturnsIncome 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 t o $250,000$250,000 to $300,000$300,000 to $400,000$400,000 to $500,000$500,000 to $750,000 _$750,000 to $1,000,000$1,000,000 to $1,500,000$1,500,000 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 a n d overClasses grouped 2Total3111_Prior yearlossdeductionfrom netincome fornet taxableincomeNet income$220,180(2)(2)(2)PersonalexemptionInterest on Capital netGoverngain frommentsale ofobligations assets heldnot whollyfor moreexemptthan twofrom t a xyearsDividends$5,800(2)(2)(2)$16,900C2)(2)(2):$73,465(2)(2)(2)(2)(2)C2)Normaltax$7, 270(2)(2)(2)Surtax$17,412(2)(2)(2)Tax oncapital netgain(12H percent)$6,887(2)(2)C2)Total tax$31,569(2)(2)(2)XflH::t-Ho16. . .318,44530, 24279, 943,306$37,5638,00045, 760$3, 723123, 4297,89125, 72212,11245, 72576,800, 5357, 247, 64938, 341230,419492, 599209, 36223,947725,908VERMONTUnder $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 $4,000i654762,7035,3425,4171,7831,04332,4744,153,1177,143, 09813,003,2234, 636,1023,497,085$956, 0402926,941, 6295,430,43916,473,6183, 567,1993,603,061$47, 7279,552352, 81087,903449,373108, 250479, 594$924,5077077,2822,8762,412$682$68249,40849,40829, 08129,081$3 000 to $4 000$4,000 to $5,000 !__$4,000 to $5,000$5,000 to $6,000 irj, $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 $15,000j-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 2Total12_1,9952249292434129020114310271444925351075325251814432132216,860,028915,2514,189,179130, 3481,928,0961, 878, 7291, 503, 3421, 210, 334965,498743,806505, 758611,675339,451507,1361,872, 0211,195,164686,940851, 325791,063769,321252, 218226,991177, 320$19, 2498,2715,7775,89010,4208,345382, 292318, 3575,348,303600,2732, 654, 68650, 800819, 819642,175455, 290321, 388222, 531161,10092,800100, 40058,90070, 400208, 035103,80047, 70039, 70027,40028, 6006,0003,0001,000254,652435,737323, 553115, 314186, 781362, 063330,856246,090217, 637177,170170, 049202,547119, 228129,496746,833395, 538503, 615314, 256490, 337521,421169,492214, 205182, 5671,8585,4873,7895363969,1961,4126,1904621,842499346104,0684,1162,1621,2175,9201,2077573,7911173,0003,400398, 081298, 52121$21, 58511, 3751,0332,74114, 79937,65437,65436,31636,31628,17128, 51825, 52125, 31822,01918, 00711,16615,6717,65514, 37047,44935, 86312, 52224,83415,16915, 7383,9751,127359$1,1132,3002,6542,6252, 6402,2963, 3772,3674,18723, 66125, 40221,49734,86348,46264, 39925,02627,92526,1011,31979, 17371, 04728,17129, 63127,82127,97224,64420, 64713,46219,04810,02218, 55771,110$2,8622,0039761, 26534,01962, 55965, 63480, 23429, 00129, 05226,4602581,38779,43173, 753IS31(2)(2)7,0002, 054, 60321, 75264, 800, 00957,95649, 049, 778(2)(2)(2)(2)(2)(2)(2)687, 67340,1571,175, 98112,407224, 532110,249347,1889, 728,921113,4321,227,514520, 319695, 647116, 8561, 332, 822QONontaxable. Specific exemptions exceed net income.Classes grouped to conceal net income and indentity of taxpayersCDTABLE 13.—Personal returns—Distribution by income classes—ContinuedCOVIRGINIAExemption from normal taxIncome classUnder $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 ofNet incomereturns3,3112288,79713,81019,1955,9054,4827,3711,4876,996391,3801,04765046635729422419514012541820290121443110911574$2,309,859160,42515,397, 69819,492,97546, 591,47614, 952,12315,110, 77825, 654, 5816, 575, 04131, 669, 503212,8077,575,3116, 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, 711,846658, 638689,817925,026474,487880, 956691,666Prior yearlossdeductionfrom netincome fornet taxableincome$145,4132,3255306,5484,0342,06615,0066,4445,04010,91714, 6832,40041,09944,19830,505Personalexemption$5,700, 5903,65026,025, 68513,805, 64559,404, 2159,462,42815,917,54117,151,1985,036, 92818, 775, 69992,3003,410,3562, 556,9001, 563, 7801,107,492848, 662644, 726533,800445,500317, 200280, 600931, 500436,319196, 759282,40091,00071,20018,00017,00025,8008,60012,2006,000Dividends$390, 59228,431908,968230, 2181, 521,119667,3041,881,549813,1912, 699,1201,122,157152, 637553,835859,369775, 571830,302825,862711,016668, 711776,818774, 636522, 7342, 781,4851, 962, 2251,071,1061,9.68,8271,0.59,684753,140316,225323,922554,453246,565321,345381,480Interest on Capital netGoverngain frommentsale ofobligations assets heldnot wholly for moreexemptthan twofrom taxyearsNormaltaxSurtaxTax oncapital netgain(12M percent)Total taxUl$4,001$4,001"164,-846""164,84635,31790,12771,19242,90529,4391,37013,12825, 7189,87642, 59319,67224,2295,32213,29615, 6185,37714,81619, 29710, 73925, 55124,6654,0791,4626,141841027$78,62535, 59669, 257133,168142,343125, 70884,331101, 778190,029H146, 685"I46,"685I"227-939'"227,-939a353,024"353,-624Ul112,885108,49189,00677,42170,76473,86561,20955,28144,37548,664181, 202114, 26364,069100, 79642,10145,69510,92111,34514,5406,04627,5039,250112,885112, 25096,11886,04680, 78484,81972,84769,14957,52863,220269,135206,591140,727280,143159,955188,06873,95487,022133,52259,356195,198143,48255, 564$3,7597,1128,62510,02010,95411,63813,86813,15314,55687,93392,32876,658172,470114,360135,37050,54961,729104,04345,405156, 664116,416$6,8773,4947,00312,48413,94814,9397,90511,03117,816oo___$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 overTotal.-77, 451331, 208242, 586, 945185,181, 67329,454, 597616, 564960,8352, 266,1871, 307, 61095,4973,669, 294WASHINGTONU n d e r $1,000 1U n d e r $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 $4 000 {154 000 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 $80,0001......- -.._._.--6,90014415, 53133, 46629, 83214, 7284,5^716, 6567897,896581,8839995793372642161561341031022971608010744138$4, 656, 61571,26223, 597, 94146 220,02171, 593, 73538,039,12315,027,36057, 690,0893, 380, 92735,107, 752316, 73810, 316, 9776,437, 3164, 315, 6392, 862, 7582 512 8682, 264, 7141, 796, 6281 668 4701^387,0181 480 089 I5,149,1723, 549, 7942, 205, 5253, 653, 6921, 966, 231lf 196, 574854, 381581,899$26, 87095, 63433, 92211, 24418, 6237,72327, 07117, 29915, 2679,8226,31714 229100, 53183, 30550, 87531, 544::':T:"'":.$13. 751, 07336, 21042.071, 05433. 996, 84892, 234,14228, 459, 00016, 625, 70042, 670, 6472, 916, 88020,103,160111,2793, 737, 2321, 898, 6441, 022, 650537, 247410, 502321,000235, 032193, 000145, 3001 ^7, 800427, 847215, 425116, 124150,60057,12534, 80019,40011,400$237, 888427,140158, 639266, 836445,296406,0351,309, 991913, 3981, 787,866294,173634,379819,161673, 229633, 564533, 293745,422535,863485 550551, 503445, 3201,978,6321,423, 8261,022, 6552,114,8041,265,944785, 287705, 810441, 878$12694124.5075,623$1,141$1,141362,910362, 9106, 7933, 686194276, 253276, 253413, 542413,54218,25367211,45613, 75715, 6776,1015,6512,3133,0924412,3823,13725,04010, 32912, 95710,0596,31816, 11435330, 614394, 244394, 244$32," 49348, 9984,6429, 72112, 863184,191128,282100, 89970, 77265,93555,03948,81746, 59335,39*042,923132, 04997, 91953,26973, 35729, 77020,0835,5366,420$3, 6986,2326,1256,9418,2118,6959,3389,32012,11562,55973,19868, 759159, 935122,93998, 42986, 74565, 210$3,0904,5944359111,205184,191131,980107,13176, 89772,87663,25057, 51255, 93144, 71055,038194, 608171,117122,028236,382157, 303118,94793,19272,835oogNontaxable. Specific exemptions exceed net income.CDTABLE 13.—Personal returns—Distribution by incomeclasses—Continued00WASHINGTON—ContinuedExemption from normal taxIncome 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$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(/lasses grouped 2Number ofreturnsNet income15532(2)$477,101563,166509, 721(2)Prior yearlossdeductionfrom netincome fornet taxableincomePersonalexemption(2)$5,0006,4002,000(2)Dividends(2)$257, 509538,432378, 668(2)Interest on Capital netGoverngain fromsale ofmentobligations assets heldnot wholly for morethan twoexemptyearsfrom tax(2)$4,9912,7088,149(2)(2)$33,766t2)Normaltaxt2)$12,22480011,4912()Tax oncapital netgain(12^ percent)Surtax(2)$76,31096,942126,4822()(2)$3,166(2)Total tax(2)$88, 534100, 908137, 973(2)8j___:.....iU2tjiiITotal533, 763136, 057351, 985 059$550. 2763,400496, 7653,35525, 0941,818130,1982,352134, 368302, 673, 92123, 714, 762255, 789167, 5772, 671, 6671,238,38115, 7533, 925, 801IWEST VIRGINIAUnder $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|3,8552209,54818, 89523, 3157,2265,6248, 8751,565$2,635, 28094, 58914,837,89226,125, 41556, 610, 25518, 591, 75918, 849, 00830, 846, 9146, 831, 9192,139$7,663, 57210,02026,177, 25619,169, 55573, 530, 82813, 456,17520, 784,40623, 881, 0285, 406, 554$354, 26231, 683803, 326223,4611, 928, 753383, 3862, 029, 8821, 041,1802, 256,480$2,15518, 55290464,9561,04497,8194,438345, 758$1, 668$1, 668202,902202,902141, 998141.998192, 615 : : : : : : : : : : : : : :192,615$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 2Total_4,8991071,21886259141232021318816313312734219111010554322112143151122221,719,593588, 3446, 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, 7301,198,405276,6131, 821,942115,9944,1477,5802,50213, 45410, 64912, 3449,95413, 5501,43614, 54039, 30114,159,104236 0Q93,129, 0362,151,8501, 454, 004982,900736, 500497, 092449, 600376, 312308,500280,600777, 205430, 043260,048230,200100,80059, 40039,80021,00029, 2006,80019,0001, 352, 915534,971508, 514995, 691914, 877846,165706,652660,120607, 449758, 584733, 303726, 0802, 729, 0421, 572, 8751, 396, 7962,148, 6151,400,1671,102, 754757, 079853, 752908, 806195, 7691,427, 51916,42317, 80811, 67318, 03814, 79428, 2214,2585,52315, 68312, 8294,3348,88410,13042,1138,52849, 59441, 07815,82224, 23617, 74011,096$40, 212154, 367111,25556, 40754, 01278,09027,061241, 242187, 06892,12781, 29676, 04165,43066,14246,18047, 91148, 78837, 97545,250131, 367116, 67076,46489, 47540, 40527,84931, 5597,42016, 7436,10612, 624187,068$3,0936,4607,6488,2327,9009,76411,47112, 32315, 36974, 23588, 28792, 760161,992140,176131, 540130,96297,972155, 73242, 561304, 781$6, 05919, 35511, 9485,2885,0638, 52492,12784, 38982, 50173,07874,37454,08057, 67560, 25950, 29860, 619205,602204,957169,224257, 526199, 936171, 337167,809110,455180, 99948, 667340, 04922, 644wH>H11,621711,9575,600760, 413327,0001,038107, 2071,170, 6432,90087, 5591,048, 6991,77014, 223138,69730, 45299,993115,986oo942, 61989, 263260, 343, 2022,800199, 211216, 825, 787346, 3252,48734, 085, 205943, 979551,9862, 663, 2702,4891, 895, 37093,6521, 718, 34052, 828148,969262,1543,875, 8641 Nontaxable. Specific exemptions exceed net income.2Classes grouped to conceal net income and identity of taxpayers.SOtoTABLE 13.—Personal returns—Distribution by income classes—ContinuedooWISCONSINExemption from normal taxIncome classUnder $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 $ 1 4 , 0 0 0 —$14,000 to $15,000....$15,000 to $ 2 0 , 0 0 0 —$20,000 to $ 2 5 , 0 0 0 —$25,000 to $30,000._..$30,000 to $ 4 0 , 0 0 0 —$40,000 to $ 5 0 , 0 0 0 —$50,000 to $60,000....$60,000 to $ 7 0 , 0 0 0 —$70,000 to $ 8 0 , 0 0 0 —$80,000 to $ 9 0 , 0 0 0 —$90,000 to $100,000—$100,000 to $150,000..$150,000 to $200,000..Number of Net incomereturns15,27840832,14337,98938,02816,3365,93417,89289217,8281142,7121,9251,4159396725244093172612576903452102201056349272212207$10,218,298237,89949, 595,28558,495, 58891,715,95439,727,06019,620,77163,037,2614,060,30180,248,424623,90214,877,46412,446, 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, 6401,864,9261,131,4632,312,8961,151,949Prior yearlossdeductionfrom netincome fornet taxableincomePersonalexemption$29,435,112$1,9323,1352,5403,5842,74912,9384,3019,0327,6524,1676,86190,822,34237,659, 721118,623,13320,433, 57822,287,11542,369,3283,350, 56247,780,012285, 6126,419,7874, 500,1153, 236,7882,186,8201, 535, 5171, 202,198916,661703,900598,092586,8291, 504,650736,308434, 508460,282202,400124,60099,66658,60061,60025,40034,60012,400Dividends$187,66344,4331,390,632313,1551,815,161805, 798825,7661,146,1661, 271,9292, 625,902413, 8321,011,7711,532,2321, 615,6241,343,9171,171, 2691, 235,1031,185,9121,145, 8601,024, 349973, 7733,852,4782,662,0842,348,7013,760, 5022,357,6052,008,7191,880,6631,185, 5531, 546,379664,0511,160,070540,290Interest onGovernmentobligationsnot whollyexemptfrom taxCapital netgain fromsale ofassets heldfor morethan twoyearsNormaltaxSurtaxTax oncapital netgain(12H percent)Total tax$55,484$5,781$5, 781"614,091""614," 091" I7,6ll" 26," 209"558,780558,780"586," 554"586," 554892,147"892," 147"2," 967'3795,2375,73622,65214,88229,5827,9334,0027,2313,5233,3394,22628,18318,20830,49710,38910,41828, 7083,8244735,9594,26314, 724680$106,02884,783293,474230,148140, 760202, 557178,767471,479437,321228,710205, 575203, 532170,036149,633130,435120,132102,42191,106101,675318,080220,946158,391191, 518112,70564,89247,04835,39511,86219,01148, 21313,699$6,84915,63917,39117,49519,54921,30822,56324,21030, 508147, 232160,362174,989344,240286,131250,851287,240222,002230,611138,084340,337147,420$9,8627,94829,38622,03712,54719,52116,75947,94141,828228,710212,424219,171187,427167.128149,984141,440124,984115,316132,183465,312381,308333,380545,620406,784345.129356,325269,944261,994173,854436,491202,947ow.$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 2Total_.321CO5,800(2)(2)1(2)(2)..-.654,820(2)2,664,072194,050547,039,92859, 3902,958(2)72,908(2)(2)2()(2)(2)(2)(2)288, 265(2)3,000603,728438,697,03647, 939,335457367 176304,995(2)(2)28,594(2)(2)104,460(2)(2)(2)(2)(2)2,004, 5493,095208,478187,835399,4084,454,8615,408,4213,186,397424, 2589, 019,076WYOMINGUnder $1,000 1...$1,113,2671,691Under $1,00023,84657$1,000 to $2,000i5,514, 6673,429$10, 2407,134,3284,962$1,000 to $2,00012,972,7985,362$2,000 to $3,000 i25,8665, 729,9022,265$2,000 to $3,0003,414,1361,036$3,000 to $4,000 i7,770, 5442,247$3,000 to $4,000797,162184$4,000 to $5,000 i5,883,1891,321$4,000 to $5,000174, 89332$5,000 to $6,000 i26, 705877, 425160$5,000 to $6,000800, 702123$6,000 to $7,000613,13482$7,000 to $8,000_ .4,109435,05251$8,000 to $9,000830369, 86539$9,000 to $10,000.9,439357,95134$10,000 to $11,0006283, 70625$11,000 to $12,000_222,87318$12,000 to $13,000215, 78016$13,000 to $14,0001,791232, 74416$14,000 to $15,0003,210769,08045$15,000 to $20,000398, 86318$20,000 to $25,000...1,289388, 63514$25,000 to $30,000374, 34611$30,000 to $40,000..219.1655$40,000 to $50,000... ..1$50,000 to $60,000$60,000 to $70,000.1 Nontaxable. Specific exemptions exceed net income.2Classes grouped to conceal net income and identity of taxpayers.$3,052,164$77,9239,847, 5065, 052,63116, 594,5123,885,3003, 784,8366,013, 728740,9403, 768,49883, 316384,650298,400202,400131,10091,80081, 50058,40040, 60037, 80035,800104,40035, 80035,00026, 00012,60054,09229,296249, 54148,326188,81669,658209,746156, 665127, 86838, 64376,38156,95761,90365, 54679,96652,05938,00863,84239,954217, 298158, 53168,536168, 569135, 595$715$71562, 63262,632$1331154,61054,6103242,13652, 29552,2951,16158, 51958,5195,4722901281,18151318741,1121,600273,28013, 97913, 79012,1888,9949,3758,7778,0236,7065,2037,34423,08311,33515, 5219,4004,759$5259239691,0211,2441,2601,2421,4601,8739,4148,26812,37216,57813,83513,97914,31513,1119,96310,39610, 0219,2837,9486,6639,21732,49719,60327,89325,97818,594MHoooStooTABLE 13.—Personal returns—Distribution by income classes—ContinuedtootoWYOMING—ContinuedExemption from normal taxNumber ofreturnsIncome 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 2Total 2_Net incomePrior yearlossdeductionfrom netincome fornet taxableincomeDividendsNormaltaxSurtaxTax oncapital netgain(12H Percent)Total tax1(2)(2)(2)(2)(2)(2)1(2)(2)(2)(2)(2)(2)a8...QO$288,00123,24657, 376,054$83,485Classes grouped to conceal net income and identity of taxpayers.PersonalexemptionInterest on Capital netGoverngain frommentsale ofobligations assets heldnot wholly for moreexemptthan twofrom taxyears$7,400$41,15054,407,0812, 574,869$17,640$11,008$51, 529$62,537398, 256122, 513520,769203STATISTICS 01? INCOMETABLE 14.—Personal returns by years—State tablesUNITED STATESNet incomeNumber ofreturnsYear1916 !191719181919_._19201921*19221923_..437,0363,472,8904,425,1145,332, 7607,259,9446, 662,1766, 787,4817, 698, 321TaxTotalAverageTotal$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$14,412.003,931.003,599.003, 724.003, 269. 002. 939. 003,143.003, 226. 70$173,386,694691,492,9541,127,721,8351,269,630,1041, 075,053, 686719,387,106861,057,308663, 651,505$397.00199.00255.00238.00148.00108.00127.0086.21$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$84.0093.00114.00114.0085.0063.0066.0055.65$7,730. 002,308. 002, 029.002,001. 001, 960. 00$17, 022132, 769316,859357, 783248,605$70.0029.0042.0038.0025.00$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, 905516, 637687, 026603,100$193. 0083.00126.0089.0053.0028.0034.0026.34$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$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. 00112.00175.00184.00127.0094.00Hk.OO77.27AverageALABAMAJ19161917..1918..1919..1920..1921..1922..1923.2,09721,84438, 98840,78952,98443,00943,61251,049i9, 01073, 508, 562121,250,953133,470,965156, 604,933117,108,806126, 908,473159,064, 390ALASKA1916 J19171918 .191919202434,5707,6069,4279,899. .$1,878,41910,549, 50615,434,98718,862,03419,400, 7751Q91 21922 21923 21ARIZONA99412, 26413,70120,49524,81218,47720, 07922,8991916 »_1917..1918..1919..1920..1921_.1922..1923._$11, 777, 24139, 635, 50841, 579,45061, 434, 34767, 280,48648,310,19748,459, 73859, 526, 474ARKANSAS1916 i1917191819191920192119221923...2,25517,83920, 61233, 55638,11333,83032. 07235, 788$17, 683, 67868, 296, 28776,354,037123, 704, 361118,060,71092, 616,90395, 625, 678109, 793, 634CALIFORNIA1916 !191719181919192019211922192321, 208182, 232206,471266, 720396, 973386, 082420, 923517,109$228, 324,945632, 608, 546701,850,380981,170,9411,329,006, 5941,168, 021,4481, 357, 524, 5211, 697, 902, 803* 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.204STATISTICS OF INCOMETABLE 14.—Personal returns by years—State tables—ContinuedCOLORADOTaxNet incomeYearNumber ofreturnsTotal1916 11917 .191819191920192119221923...Average$53,854,130 $12,143.00137,853,8753,393.00159,487,9512,945. 00191,001,9993,320.00219, 277,1842,955. 00174,490,9802, 504.00184, 572,4072, 736. 00200, 572, 724 2, 771. 644,43540,62754,16057, 52674,19869, 67667,46372,366TotalAverage$1, 055, 7585,184,9485,844,9257,196, 5936, 766, 9003,862,8624,869, 5553, 267,732$238. 00128.00108.00125.0091.00• 55.0072.0045.16$2,824,84610, 595, 73717,690,34316,833,82915, 774, 59810, 633, 04513,130, 56211,199,184$291. 00164. 00205.00152. 00106. 0086.00102. 0074.75CONNECTICUT191611917..1918..1919..19201921..1922..1923..$133,858, 341249,186, 724295, 617,840347, 929, 674451, 737, 702343, 017,180401, 720,143473,804, 7199,71364,47286,489110,409148,195123,269128,431149,820$13, 781.003,865. 003,418. 003,151.003,048.002, 783.003,128. 003,162. 49DELAWARE191611917.1918.1919.1920.1921..1922..1923..1,3468,03210,23916,05918,93715,88917,14119,202i!!!$57,798,410 $42,941.0056,459,1767, 029. 0048, 358,0314, 723. 0062, 901, 249 3, 917.0055, 633, 321 2,938. 0043, 676,8932, 749. 0053, 981, 068 3,149.0057,186, 6852, 978.16$3,695, 605 $2, 746. 009, 350,461 1,164.007,158, 522699.007, 495,453467. 002,122,025112.001,284,36581.001,833, 712107.001,402, 09373.02DISTRICT OF COLUMBIA191619171918191919201921192219236,80833,73750,77688,616109,73089,96677,92375,796$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$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$378, 0623, 250, 3427, 077,1849,134,0927, 697, 6933,892, 6454, 557, 7693, 766,159$110.0085.00181.00155. 00105.0057.0065.0052.79FLORIDA1916 i19171918 ...191919201921192219231,77915,33619,10231,10742, 21042,24941, 53149,591$17,401,20254, 378,49663, 681,401107, 362,976141,105,124119,557,316132, 047,020156, 500, 260GEORGIA191619171918191919201921192219233,44438,25239,07358,93073, 32567, 71969, 98871,341$32,992,965 $9, 580. 00137, 775, 612 3,601. 00148, 366,4393, 797.00219,471, 9593, 724.00228, 619, 716 3,118. 00180,311,4662, 663. 00199,432, 5312,850.00222, 888, 344 3,124. 27i 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.205STATISTICS OF INCOMETABLE 14.—Personal returns by years—State tables—ContinuedHAWAIINet incomeYear191611917191819191920192119221923Number ofreturns1,1443,1314,2428,13613, 71511,48111,59712,421TotalTaxTotalAverage$20,362,022 $17,799.0021,888, 7556,991.0020, 054,9404, 728. 0033,164,3664,076. 0055, 572,8964,052.0037,840, 0143,296. 0037,122,6963,201.0042,829, 2503, 448.13Average$366,8021,174,8311,857,3522,145,1944, 075,5391,451, 7761,387, 3981, 319, 276$321.00375.00438.00264.00297.00126.00120.00106.21$140,496839,6461,493,5181,475,0231,086, 614493,658478, 706426,196$186. 0051.0078.0069.0042.0021.0020.0017.04IDAHO1916 i1917_1918.1919_1920_.1921.1922 _1923 _75616,41419,24921,44825, 75522,97623,36925, 012$7,927,064 ;$10,486. 0046,465,514 ! 2,831.002,907.00 I55,954,29665,472, 540 3,053.0067, 391, 639 2,617.00 !49, 737,718 2,165.00 !2,190.00 |51,166,79:2,334.61 |58,393,3"ILLINOIS1916191719181919192019211922192337,525319,497366,918422, 229542,467611, 558614, 449676, 489$484,290,833 $12,906.001,119,960,6003, 505. 001, 256, 309,4853,424.001, 662, 796,4413,938. 001,836,956, 9423, 386. 001,833,920,4362,999. 001,927,637,4513,137. 003, 359. 942, 272, 960,122$10,947,25049,103,26184, 560, 64285,409,20368, 574,35177,196,40762, 880,129$292.00154.00230.00235. 00157.00112.00126.0092.95$1,165,9615,978,78211,456,89813, 541, 24515,780,1248.973,6539, 578,5117, 882, 768$166. 0070.00110.00104.0083.0060.0062.0044.08$7, 721.002. 934. 003, 786. 003, 940. 003, 444.002,814.002, 727. 002, 673. 57$518,8455,445,81615,928,15815,807,70718, 776,9905,837,9605,466, 3974,126, 470$61.0047.00134.00118.00102.0052.00" 41.0030.37$39, 638,465 $9, 240. 003, 206. 00202,159,002218, 524,054 3,373.00264,971, 649 3,466.003, 087. 00306,413,4292, 447. 00217,237,2972,428. 00211,061,984215, 346, 538 2,495. 59$555,9435,428,4957,880, 2449,138, 3158,351, 3933, 392,4293, 246,0972,118, 957$130. 0086.00122.00120.0084.0038.0037.0024.56INDIANA1916 *1917..1918.1919_.1920..1921..1922..1923.7,00485,021104, 581130,383189, 587150,300153,469178, 831$74, 637, 683 $10, 656. 00261, 265, 4263,073.00325, 549,4403,113.00417,323, 2513,201.00556, 061,9912,933. 00406, 242,1382, 703. 00426, 365,8182, 778. 00510, 507, 0722, 854. 691IOWA1916 ]1917.1918191919201921192219238,497114,970118,933133, 796183,398111,483131,870135,864$65, 604, 874337, 283,861450, 267, 585527,163,054631, 560, 789313,762,935359, 562,822363, 242, 331KANSAS1916 *1917_.1918..1919..1920..1921.1922..1923..4,29063, 06564, 79476,45199, 25588, 78586,91586, 2911Thefiguresfor 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.206STATISTICS OF INCOMETABLE 14.—Personal returns by years—-State tables—ContinuedKENTUCKYNumber ofreturnsYear3,88734,69247,09859, 33278,25869,49669, 66679, 091191611917.1918 _1919.1920.1921.1922.1923.TaxNet incomeTotalAverage$38, 506, 976 $9,907. 00124,826,2443, 598. 00166, 350,127 3, 532. 00215, 977, 422 3, 640. 00243, 879, 230 3,116.00192, 273, 937 2, 767. 00200, 048, 892 2, 872. 00214,415,8792, 711. 00Total!!'$99. 0085. 00168.00128. 0093.0062.0067. 0047.08$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$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$384,4972, 943,1967, 918,9607,595,3847,292,0984, 297, 4704, 676, 8043,723,960!!i|LOUISIANA191611917191819191920192119221923..4,51732,31733, 43252,87169,34067, 96066, 97267, 440. .$51, 274, 633 $11,351.00134, 349,180 4,157.00137, 261, 983 4,106. 00201, 753,808 3, 815. 00237,109, 145 3, 420. 00197,897,146 2,912. 00203, 664, 606 3,041 00213,802, 450 3,170. 26MAINE19161.19171918. .19191920..192119221923 _2,823-17,11225,104. ....34, 57847,71744, 39743,04148,435. ...$30, 435, 945 $10, 781. 0066,950, 710 3,913.0084,033, 212 3, 347. 00112,562,525 3, 255. 00143, 455, 545 3,006.00124, 628, 679 2, 807. 00129, 857,441 3,017. 00142,964, 209 2,951. 67MARYLAND191611917191819191920192119221923__._I!_!;!9,674$121,009,054 $12, 509.0056,954244,291,849 4, 289. 0080,085 I 287,423,572 3, 589. 0086,373 j 330,111,972 3,822. 00108,000 ! 390,781,018 3, 618. 00112,963368,691,062 3, 264. 00110,896386,830,235 3, 488. 00127,770'401,259,584 3,140. 48$2,405,523 | $249. 0012,325,524 j 216. 0020, 252,137 I 253.00254.0021,931,984188. 0020, 257, 23314,537,303 ' 129.00139.0015, 363, 76590. 3211, 540,437MASSACHUSETTS191611917191819191920192119221923.__...._. . .32, 291156, 111209, 786268, 307401, 770388, 442397, 241415,100$474, 292, 762 $14, 688.00717,512,002 4, 596. 00868,460, 461 4,140. 001,090,808,058 4,065. 001,368,406,648 3, 406. 001,153,008,156 2, 968. 001, 237,893, 477 3,116. 001, 413, 015,994 3,404.04$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$3,340,682 !15,159, 388 |22,336,385! i55,958,37840,493,261 |24,197, 840 '34,965,00328,051,017 1$292. 00136. 00165. 00308. 00133.0097.00130. 0080.13MICHIGAN191611917.1918.1919.1920.1921..1922.1923.11,448111,562135, 349181,662305, 075250,147267,953350, 072$162,533,104 $14,198. 00387, 824, 910 3,476. 00415,313,164 3,068. 00665, 475,193 3,663. 00895, 679, 238 2, 936. 00657, 779, 854 2, 630.00796,411,9462,972. 001, 041, 933, 086 2,976. 34i Thefiguresfor 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.207STATISTICS OF INCOMETABLE 14.—Personal returns by years—State tables—ContinuedMINNESOTATaxNet incomeNumber ofreturnsYearTotal1916 i . . . .1917191819191920192119221923__.Average$93,201,384 $12,335.00275,510,1033,443. 00291,074.6293,444. 00383,920,6833,098. 00453, 212, 2412,941. 00340,833,6992,738. 00348, 740,6252,838. 00372, 376, 7822, 771. 497,55680,00984.515123,914154,118124, 501122, 885134, 360TotalAverage$1,553,2828, 356,17215, 262, 76015, 696,46515,169,8698,697,1179,419,3017 083,527$206.00104. 00181.00127.0098.0070.0077.0052.72$195,0542, 252,6123,542,8495,634,9012,495, 2071,069,1361,803, 6321, 685,439$135. 00146. 00178. 00237. 0089.0042.0067.0060.52$2,373,32710,880,24120, 716,69222,146, 51021,877,70114, 660,35115, 972, 70613, 085, 218$183. 00119. 00187. 00177. 00136. 0085.0092.0068.05$304, 4481, 548, 5823,012,9022,413,4632, 033,1901 051,8631, 029.195721, 406$169. 0054.0087.0057.0045.0029.0027.0016.85$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$18, 505241,944412, 342435,002390, 077329, 296258, 732241, 291$51.0037.0058.0050.0038.0034.00MISSISSIPPI191619171918191919201921192219231,44015, 38219, 94923,80428, 02225,61426, 89727,851$14, 831, 796 $10,300.0061, 763, 7134,015. 0070, 323,1853,525. 00101, 262, 0534,254. 0083, 954, 3522, 996. 0060,104,4382, 347. 0076, 981, 7432, 862. 0083, 494,0092, 997. 88MISSOURI191611917.1918.1919.1920.1921.1922.1923.12, 95691, 608110,890125, 248162,199172, 519173, 728192, 282$147, 069, 303 $11,351.00362, 026, 687 3,952. 00409, 013, 021 3,688. 00470, 443, 311 3, 756. 00548,130.178 3, 379. 00499, 911, 004 2, 898. 00526, 387, 658 3, 030. 00605, 275, 520 3,147. 85MONTANA191611917191819191920192119221923__1,80128, 64634, 46442, 59345, 55736, 90738, 04442, 809$19.81,90,108,109,81,83,99,467, 019 $10,809. 00207, 9922,835. 00091.8302,614. 00380, 6572, 545. 00348,1942,400. 00527, 6622, 209. 00903, 8512, 205. 00255, 9472, 318. 58NEBRASKA191611917.1918.1919..1920.1921.1922.1923.4,28682,47296,04987,34497,72971.85367,50370,545!j||i!i|$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. 35NEVADA1916 i1917191819191920 .1921192219233646,6237,0978,74010, 3819,7199,72310,467$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, 456.4527.0023.05i 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.208STATISTICS OF INCOMETABLE 14.—Personal returns by years—State tables—ContinuedNEW.HAMPSHIRETaxNet incomeNumber ofreturnsYear191611917..1918..1919..1920..1921.1922..1923 _1,73510,80917,31725,60135,98332,41031, 78736,876Total$19,557,54242,84-3,29656,889,28478,565,318100,431,53982,352,49685,577,058104,852,122Average$11,272.00i 3,964.00• 3,285.00! 3,069.00i 2,791.00!2,541.00j 2,692.00! 2, 843. 37TotalAverage$258,1731,517,1832,827,7242,811, 8302, 720, 7931, 759, 2902,133, 6311, 643,150$149.00140.00163.00110.0076.0054.0067.0044.5(5$5, 545,23125, 710, 04243,109, 64847,321,42243, 275,47733, 258, 29440,982,61630, 552, 642$281.00191.00232.00204.00145.00124.00136.00$83, 935713,829989,825774,470612, 573351, 629383, 750337, 354$103. 0061.0076.0072.0045.0030.0033.0027.65$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$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$66, 344936,8622, 219, 9541,360, 5091,105,801485, 783453, 219276, 288$56. 0045.0076.0050.0046.0026.0024.0015.30NEW JERSEY191611917.1918.1919..1920..1921..1922..1923-19,701134, 960185, 7.06231, 757269, 096301,834293, 503$254,068,880 $12, 896.00521, 042,424 3, 861. 00653,112, 589 3, 517. 00828,428, 672 3, 575.00977,853, 627 3,293. 00856,856, 058 3,184. 001,032, 262,375 3,420.001, 050, 741,177 3, 580. 00104.10NEW MEXICO81311,61613, 08410, 75713, 65611, 78011, 55312, 2021916 L . .1917191819191920...192119221923$7,486, 732 $9, 209. 0031, 644, 721 2, 724. 0036, 591, 416 2, 797. 0031, 587, 990 2, 937. 0036, 923,120 2, 704. 0027, 838,165 2, 363.0028, 982, 814 2, 509. 0032, 667, 610 2, 677. 23NEW YORK1916 11917191819191920192119221923__93,155489, 089559, 753683,0851, 047, 6341,066, 6371,102, 7481, 221, 654$1, 922, 864, 651 $20, 641. 002, 774, 035,148 5, 672.002, 719, 713, 784 4,859. 003, 436, 343,179 5,031.004, 030, 623, 696 3, 847.003, 617, 757,104 3,392. 004,110,588,9893, 727. 004, 565, 314, 898 3,737. 00NORTH CAROLINA1916 L . .1917191819191920.192119221923 _.2,20722, 97721, 73837,18547, 34244,16158, 00968,191$24, 825, 826 $11,249.0084, 220,131 3, 665. 0089, 748, 811 4,129. 004, 346. 00161,613,467163, 799, 837 3, 460.00127, 992, 951 2, 898. 00171, 929, 259 2, 964. 00206, 638, 618 3, 030. 29NORTH DAKOTA1916»_191719181919.1920192119221923--.1,17620, 94129,12027, 37524, 20918,44018, 75018, 054$9, 219, 055 $7, 839. 0061, 233, 723 2, 924. 0089, 586, 415 3,076.0080,190, 946 2, 929.0066,188,4342, 734.0043,032,7532,334. 0043, 767, 089 2, 334.0042, 973, 996 2, 380. 30i 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.209STATISTICS OF INCOMETABLE 14.—Personal returns by years—State tables—ContinuedOHIOTaxNet incomeYearNumber ofreturnsTotal1916 i191719181919 ...1920 . .1921_19221923_21, 774190, 273306, 918308,309447, 998367, 096364, 988463, 017Average$318, 822, 511 $14, 642. 00740,406,4223, 891. 00993, 314, 432 3,236. 001, 075,115, 926 3,487.001, 407, 388, 003 3,142. 001, 060, 027, 926 2,888.001,138, 934, 714 3,120.001,457, 696, 567 3,148. 26Total$7, 722,30631,928, 93755,170, 25256, 505, 31556,285,16833, 574, 09439, 310, 40633, 061,877Average$355.00168.00180.00183.00126.0091.00108.0071.41OKLAHOMA19161917.1918.19191920.1921.1922.19232,53948,75846,81861,50081,78569,38172,06370,189i;i!!!$66, 811,462 $26, 314. 00170, 751, 358 3, 502.00163, 678, 297 3,496. 00242,184, 3013,938.00295, 790, 791 3,617.00191, 816, 067 2, 765.00217, 555, 604 3, 019. 00221, 293,1773,152.82$4, 347, 797 $1, 712.00117. 005, 682,493163.007, 649, 280198.0012, 207,129166.0013, 548, 21161.004, 206, 50789.006, 414, 33655.713, 909,926OREGON1916 11917.19181919.1920.1921.1922.1923.2,80025, 07134, 59249, 66367, 64062, 80461, 87969,123$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$120.00132. 00175. 00166.0098.0079.0069.0041.84$643, 243, 991 $15, 966. 001, 360, 802, 293 4,147.001, 770, 848, 133 3, 414. 001, 838, 002,395 3,409.002, 212,178, 029 3, 288. 001, 937, 291, 858 3,119.002, 005, 570, 020 3,412. 002, 478, 751, 471 3,347. 50$17, 612, 73979,454, 848137, 781, 370128,195, 161118,750,98984, 660, 22093, 573, 55973, 266, 630$437.00242.00266. 00238. 00177. 00136.00159. 0098.95$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$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$24,968,57284,746,023111,601,050166,240,606193,652,281 |159,574,639 i161,226,232 |189,854,013 |PENNSYLVANIA1916 i1917.1918.1919.1920.1921.19221923_40, 289328.171518, 729539.172672, 746621,103587, 770740, 478RHODE ISLAND1916 119171918.1919.1920.1921.1922.1923_3, 74523,92732, 92139, 93653,12848, 05750, 07666,965$65, 257,163 $17, 425. 00112,129, 5694, 686. 00129, 630, 322 3,938.00146,109, 8113, 659.00180, 303, 990 3, 394. 00157,568,4113, 279.00171,409, 6693,423.00214,749, 6023,206.89SOUTH CAROLINA1916 !1917191819191920192119221923_. -1,20422, 32120, 23937, 29633, 04425,16026, 83028,225$9, 882, 947 $8, 208.0070, 917, 349 3,177.0073, 855,3453, 649. 00142, 688, 832 3, 826.00109. 246, 657 3, 306. 0068, 255, 825 2, 713. 0072, 755, 770 2, 712. 0087, 031,3553, 083.48i 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.210STATISTICS OF INCOMETABLE 14.—Personal returns by years—State tables—ContinuedSOUTH DAKOTATaxNet incomeNumber ofreturnsYearTotal1916 i191719181919192019211922 _ .1923_.97139,65445, 50538, 61434, 67021, 68121,46521, 928Average$7, 474, 252 $7,697.00109,794,860 2,769. 00151,725,486 3,334.00133,174,792 3,449. 00103, 578,036 2,988. 0047,087, 498 2,172. 0048,949, 551 2, 280.0050,170, 861 2, 287.98TotalAverage$48, 5631,171,3284,139, 2393,124,0662, 228,187524, 653548,688350,312$50.0030.0091.0081.0064.0024.0026.0015. 98$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$2,643, 69713,447, 45321, 575, 47932,302, 28025, 400,84912, 667,89414,119, 65510, 678,022$251.00141.00188. 00183. 00113. 0063.0076.0053.21$167, 6881, 364, 6521,347, 7801, 270, 5431, 506, 781842, 904955,929725, 908$133.0093.0073.0060.0049.0032.0035.0024.00$365,0041, 459, 2531,821, 8232,074,8042, 259,1291,155, 7671, 573, 5551,332,822$332.00201. 00183. 00153.00118. 0065.0088.0061.27$593,3043, 929, 2737, 674, 7259,020, 2377,404, 2014,161,1164, 919,4853, 669, 294$142. 00104.00150. 00119. 0080.0055.0069.0047.38TENNESSEE1916 i1917191819191920192119221923 ... _4,41431,45138, 23250, 78965, 05460, 94963, 55569, 081$39,867,675 $9,032.00111, 964, 540 3, 560. 00139,173,691 3, 640. 00193,909,353 3,818.00212, 600,105 3, 268. 00170, 969, 895 2,805. 00190, 723,937 3,001.00226, 033, 948 3, 272. 01TEXAS1916 11917..1918..1919..1920..1921..1922..1923 _10,514 | $113, 278,037 $10,774.0095,416 I 350, 297, 337 3, 671. 00114,500 | 392, 975, 557 3,432. 00176,547 ! 643,172,301 3,643.00224,617 ! 720, 720,162 3, 209. 00200,188 ! 536, 897, 427 2, 682. 00186,865545,901, 576 2,921.00200, 683613, 494, 900 3, 057. 03UTAH1916 1.1917...1918...1919...1920...1921...1922...1923__1, 25914, 63618, 51721,16430, 51026,12827, 32530, 242$14, 281,206 $11,343.0045, 044,946 3, 078. 0052, 454,404 2, 833. 0061,913, 436 2,925.0082, 278, 389 2, 697. 0062, 713,461 2,400. 0067, 744,653 2,479.0079, 943,306 2. 643. 45VERMONT1916 11917..1918..1919..1920..1921..1922..1923_1,1007, 2589,96513, 56919, 20517, 74617,90121, 752$14, 628,955 $13,299.002<S, 540,804 4,070.0034, 063, 265 3,418. 0046, 204, 506 3,405.0059, 303, 302 3, 088.0047, 561, 557 2, 680. 0051, 653, 367 2, 886. 0064,800, 009 2, 979. 04VIRGINIA1916 11917..1918..1919..1920..1921..1922..1923 _' 4,19037, 95151, 20775,96692, 57676, 25771, 52377, 451$42, 216,464 $10,076.00130, 682, 859 3, 443. 00173,104, 495 3, 380. 00247, 658, 373 3, 260.00273, 235, 229 2,951. 00208, 331, 701 2, 732. 00207, 277, 342 2,898. 00242, 586, 945 3,132.13i 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.211STATISTICS OF INCOMET \ B L E 14.—Personal returns by years—State tables—ContinuedWASHINGTONTaxNet incomeNumber ofreturnsYear1916191719181919192019211922192312 .2..2_5,36056,32295,422114,322148,067115, 593123,216136, 057TotalAverageTotal$9,272.003,014.002, 789. 002,851.002,359.002,261.002,439.002, 587. 04$776,4704,377,7549,743,16311,615,7959,094,7644,878,2955,148,4773.925.801$145.0078.00102.00102.0061.0042.0042.0028.85$30,170, 809 $11,717.00106,061,5503, 750. 003,203. 00156, 557,7473, 276.00147,949,0922,987. 00287,729,4602,752. 00207,157,0542,831.00196, 777,3592,916. 59260, 343, 202$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$1,253,2575,716, 25611,382,12710,901,09713,232,5318,971,0449,126,8559, 019. 076$152.0081.00120. 00103. 0088.0060.0057.0046.48$67,510838,1961, 272,6921, 444,0631, 161,320783,257687,062520, 769$100. 00109.00163. 0079.0047.0035.0031.0022.40$49,697,247169, 727,615266,096, 746325,920,733375, 979,893261,400,721300, 523,342351,985, 059AverageWEST VIRGINIA1916 i .1917..1918..1919._1920..1921..1922..1923._2,57528,28148,87645,16896,32675, 27769, 50189, 263WISCONSIN19161.19171918.1919 .1920192119221923_8 26170,55494,704105, 793150,452148 457160,519194, 050$87,614,595 $10,606. 00228,190, 2533,234.00290,199,6853,064.00337,851,3443,194. 002,901.00436,436,810379, 754,2222, 558. 002, 502. 00401,670,058547, 039, 9282, 819. 07WYOMING191611917.1918.1919.1920.1921.1922.1923.6737,6637,82118,34924, 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. 211The 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.2Includes Alaska.212STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendar year 1923ALABAMANum- Under $5,000 $10,000ber ofandtoreturns $5,000 $10,000 overCounties_-_1251147418722623545952361,0602083711354110293886679• 17121021441862149651913210050962737776448121634166112310312117268451563452312112912054303525216529320481501184111485109396_.2941431,644951851,508861673079809327391581195481511465101611105138051041454026432772117691275842771424JacksonJeffersonLamarLauderdaleLawrenceLeeLimestoneLowndesMaconMadisonMarengoMarionMarshallMobileMonroeM ontgomeryMorganPerryPickensPikeRandolphRussellSt ClairShelbySumterTalladegaTallapoosaTuscaloosaWalkerWashingtonWilcox .WinstonMiscellaneousNum-Under1231639116624,397 22, 59046445846345667357396121132778311713458868125729566701541404,9925,450991134,2483,8427486971,168238630851370305824445142310121536162612593148175109295809191259758131734191249183235151926717011133181735161624678311861651572641,1541,1914413998311,0411,1104312295251,04946,841PimaFinalSanta Cruz.YavapaiYuma.Miscellaneous.3,2973,1445165114934893,2043,088Total....22,899FranklinFulton.GarlandGrantGreeneHempstead...Hot Spring._.HowardIndependence.IzardJacksonJeffersonJohnsonLafayetteLawrenceLeeLincolnLittle R i v e r . .LoganLonoke.MadisonMarionMiller...13632Total$5,000 $10,000andtober ofreturns $5,000 $10,000 over00 CO C^AutaugaBaldwinBarbour._BibbBlountBullockButlerCalhoun _Chambers.Cherokee.ChiltonChoctawClarkeClayCleburne.CoffeeColbertConecuhCoosaCovingtonCrenshawCullmanDaleDallasDeKalbElinore. ._EscambiaEtowahFayette_FranklinGenevaGreeneHaleHenryHoustonCounties112232,8186411716161,390ARIZONAApache...Cochise...Coconino.GilaGraham..Greenlee.MaricopaMohave..Navajo._.1133, 4307582,7031263225, 6305581, 0021053,2707022, 6051233135, 2855369825121378438285161633919141606467455639161221720952930316221621, 790888221ARKANSASArkansas. .AshleyBaxterBentonBooneBradley...Calhoun.._CarrollChicotClarkClayCleburne..Cleveland.Columbia.Conway.-.Craighead.Crawford..CrittendenCrossDallasDeshaDrew.Faulkner..669261694601311707211529142626548482911661,02443731532020549026624664624766449128150631082754112474343267139985424304308183473249231159281137211917441211291110111613129851327256111121610211645639376145251233642,35017720231526467161163299152131213STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendar year 1923—ContinuedARKANSAS—ContinuedNum- ! Under $5,000 $10,000ber of jandtoreturns $5,000 $10,000 overCountiesMississippiM onroeMontgomeryNevada.._NewtonOuachitaPerrvPhillipsPikePoinsettPolk.PopePrairie..PulaskiRandolphSt. Francis9472884632258Q8181,397563981242741598,273349878273423044689161, 312553911182611477,6186632946114145715915311840231732425323CountiesSaline.Scott..Searcy.SebastianSevierSharp.StoneUnionVan BurenWashingtonWhiteWoodruffYellMiscellaneous.TotalNum- Under $5,000 I $10,000ber oftoandreturns $5,000 $10,000 over18633342,4682612873,20975233572291323417632332,2632482772,9590493343208126521131762035, 78833, 2881,6228786323,59513, 3586445,88512, 56093,83410, 0051,9074,5975,39911,1842,4231,0631392,3155,5713,8933,0986516471084,6787353,4461,3651,4053606133,28212, 5525975,41311, 55884,1639,3981,8064,0784,83710,1852,2641,0131322,2555,4153,6142,9246176051014,4277113,1131,2891,3413916223563363326695, 658443783293447031223755012720013229345195192326054201390243111403334,01316423190218296371321029794258256517,109 470, 73529, 33617,038824,1311,0053215015456861,46811841741855065891,2133,9182235815261381011871134111155A31712951914CALIFORNIAAlamedaAlpineA mad orButteCalavernsColusaContra CostaDel NorteEldorado. ._FresnoGlenn . .HumboldtImperial.. . .InvoKernKingsLakeLassenLos AngelesMadera .MarinM ariposaMendocino ._MercedModocMonoMonterevNapa..OrangePincc-r46,90033782,359_.3198247,51524433215, 2528053,8262,3834778,9501,694140812200, 997.6333,8162099091,815177262,294._ 1,31992712, 5962,68142, 91133602,2212987647,32623429914, 5737533,6072,2444548,6151,576122769179, 6336003,5302008471,718165262, 0961,22789411, 7202,6082,681131071441149828479391561031624883153412, 9302419874977121387426632591,308Plumas.Riverside5Sacramento31San Benito _ . _7San Bernardino.19San Diego40San Francisco2San Joaquin5San Luis Obispo..200San Mateo13Santa Barbara63 1 Santa Clara36 ' Santa Cruz8735398,434988213206018724414ShastaSierraSiskiyouSolano .SonomaStanislausSutterTehamaTrinityTulareTuolumneVenturaYolo ..YubaMiscellaneous..Total1011610120COLORADOAdamsAlamosaArapahoeArchul etaBaca..BentBoulder.Chaffee...CheyenneClear CreekConejosCostillaCrowleyCusterDeltaDenverDoloresDouglas..Eagle._42835261650372782,348695D»7896411357430635,6802513119241134259146352652, 251681CODo7692401327129732, 99625128189ElbertEl PasoFremontGarfield...GilpinGrandGunnisonHinsdaleHuerfanoJacksonJeffersonKiowaKit CarsonLakeLa PlataLarimer_Las AnimasLincolnLogan874,5371,0513325115557861,50912867741895256061,3013,9902235963311914581287421271513 i214STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—ContinuedCOLORADO—ContinuedCountiesMineralMoffatMontezumaMontroseMorganOteroOurayParkPhillipsPitkinProwersPuebloRio BlancoNumber ofreturnsUnder*5'0001,71814681541,67114671523525351,31313397107754324,0311103695621,35313598108804504,226112$5 00$10,000:°and$10,000 over40214183321131512623972369CountiesRio Grande.Routt.SaguacheSan JuanSan MiguelSedgwickSummitTellerWashingtonWeldYumaMiscellaneous.Total.Num- Under $5,000 $10,000andber oftoreturns $5,000 $10,000 over311339116196392951593651372,19924050300336113194382941553511342,1412381172, 36668,2002,8561,3101,0774,2331499464,030137112985607451149, 820 138,4226,7564,642211213CONNECTICUTFairfieldHartfordLitchfieldMiddlesexNew HavenNew London33,242 30, 26946,144 42, 7716,005 5,5243,8263,48945, 233 42,0419,911 9,3391, 7041, 9472892021, 9713581, 2691, 4261921351, 221214TollandWindhamMiscellaneousTotalDELAWAREKentNew CastleSussex1, 40415, 8291, 9301, 33214, 7281, 83456616791648517MiscellaneousTotal392019,20217,91476352575,79657,558 ! 14,4093,829D I S T R I C T OF COLUMBIAWashington, D.C.FLORIDAAlachuaBakerBay—Bradford. _.BrevardBrowardCalhounCharlotte...CitrusClayColumbia..DadeDe SotoDixieDuvalEscambia—FlaglerFranklin...QadsdenGladesHamilton...HardeeHernando..Highlands..HillsboroughHolmesJacksonJeffersonLafayette...LakeLeeLeon80038172835822555586115921926,9953001410,5521,870281092782558198701687,04434162582871038328676534166815272205482106851846,419285129,9401,77325992392457195681606,5963115051286583432632024231191453297813765531522241615252797123642524515111262311852292314217242LevyLiberty....M adisonManatee_MarionMonroeNassauOkaloosaOkeechobeeOrangeOsceolaPalm BeachPascoPinellas.PolkPutnami St. Johnsi1 St. LucieSanta Rosa. .SarasotaSeminoleSumter. __SuwaneeI Tavlor1 UnionVolusiaWakullaWaltonWashingtonMiscellaneousS19Total65010817569665207216201,73051327371133206947156774817640971,5111691, 9851262,6082,1935649286219916266863203210201,522411565336312030147521144903225104224419591921349,59145,9102,0951402371504618765185461001,7061762,1801322,9882,3716009981321321181310531557414261044851641612311422I1, 586215STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by incomeyear 1923—Continuedby counties, calendarGEORGIACountiesNum- Under $5,000 $10,000ber oftoandreturns $5,000 $10,000 over38Appling21AtkinsonBacon74Baker137Baldwin6Banks84Barrow268Bar tow260Ben Hill24Berrien4,784Bibb52Bleckley37Brantley144Brooks20BryanBulloch161207Burke68Butts37Calhoim.. . _36Camden86Campbell20Candler176Carroll28Catoosa39Charlton. ._ _7,929Chatham477Chattahoochee51Chattooga133Cherokee1,003Clarke23Clay87Clayton33Clinch737Cobb120Coffee200Colquitt32Columbia14Cook365Coweta6Crawford130Crisp14Dade2Dawson217Decatur1,517De Kalb69Dodge39Dooly779Dougherty27Douglas58EarlvEcholsEffingharnElbert215•79Emanueii37Evans51Fannin10Favette911Floyd14Forsytb67Franklin30,280Fulton8Gilmer4Glassco*ck722Glynn43GordonGrady5799•Greene187Gwinnett120Habersham334HallHanco*ck4870Haralson56Harris73Hart3HeardHenry79Houston169\l362074127583246252134,472463512818153198643532812016626367,35645847119918208530705111184281330751201321911,37366'72024531373205763751i10841136227, 7678i4685384688173117312446649713741571.11611135919251825541254932120183412462122053681913952362212 ------1112127511221283013713372374932221228221199548141, 559--5778218444258221954174461434CountiesNum- Under $5,000 $10,000ber oftoandreturns $5,000 $10,000 over21Irwin22125113JacksonJasper8884Jeff Davis26258893Jefferson9693Jenkins2422Johnson1419Jones10195Lamar1312Lanier214205Laurens.1919Lee2830Liberty1519Lincoln1313Long514Lowndes4774Lumpkin _ _4135McDuffieMclntosh3231130139Macon4949Miadison2926Marion149Meri wether..15597Miller54Milton126125Mitchell8979M^onroe2120Montgomery141144Morgan1110Murray._2,7302,952Muskogee176187Newton1414Oconee3433Oglethorpe2121Paulding5045Pickens..6355Pierce7881Pike316295Polk59Pulaski5663Putnam5822Quitman6257Rabun114Randolph1104,4144,693Richmond _ _4546Rockdale2121Schley64i Screven- 684347Seminole410380Spalding.124Stephens126 i53Stewart...55485 ISumter5015456Talbot3433Taliafcrro4546Tattnall40i36Tavlor...6761Telfair109Terrell112382427Thomas143147Tift- .109 i104Toonibs33Towns1110Treutlen682614Troup56Turner .5639Twiggs22Union264279Upson234221Walker174165Walton881918Ware8491Warren. _ _ .159Washington171112109Wayne22Webster' Wheeler7872131215162127131626L52224133103312118121145917721353183233119912380241621121411136331 \34 !3241114111462233788334103851432i216TABLESTATISTICS OF INCOME15.--Personal returns—Distribution by income classes by counties, calendaryear 1928—ContinuedGEORGIA—ContinuedWhiteWhitfleld.-..Wilcox...WilkesWilkinsonNum- Underber ofreturns $5,000$5,000 $10,000toand$10,000 over1225738151611122135146571201,5968,39711,4827,478708214316Q00 OOCCounties21CountiesWorthMiscellaneous.. .TotalNum- Underber ofreturns $5,00071,341$5,000 i $10,000to| and$10,000 | over67141 i48 I11565,9593,477 ;1,905HAWAIIHawaii...Honolulu.Kalawao.Kauai44311118MauiMiscellaneousTotal. .1,4806512,4211!41055638142211 196815410IDAHOAdaAdamsBannockBear LakeBenewahBinghamBlaineBoiseBonnerBoonevilleBoundaryButteCamasCanyonCaribouCassiaClarkClearwaterCusterElmoreFranklinGemGooding_3,027562,93832556043821015087565025030501,1903204301102601004501414512783602,892522,87231854143120415083662423928481,17331741810925699443141441271352"!J2258 18176 !62132221122163747 {i|,!!.!112!"1 .4 i__17106 !Idahol Jefferson, Jerome1 KootenaiLatahLemhi..LewisLincolni MadisonMinidoka .j Nez PerceOneida_OwyheePayettePowerShoshone._Teton .Twin FallsValleyWashingtonMiscellaneousTotaL1470224 ,250 ;1,5151,000350260175 !2153601,150175 j180 i325 i1582, 468175 !1,246215440124652232461,4749783472561722123591,1101731763221582,3691711,20721343941'7i33 !192328313332:2 L1»4 i3 iso ;1928 !116 \225,01224,32957710668775673561732,6129951, 54111059528067310111, 7822,6743093,6017,5845, 5986391,3831,6871,1608492,2907868264170639491652,5049371,4731035452696479911,0922,5442903,4276,7635, 2425761,3261,5931,0637902,2114, 2684,5525213652665714654639920245491141164052483938806844602192701510ILLINOISAdams_AlexanderBondBooneBrownBureauCalhounCarrollCassChampaign...ChristianClark...Clay..Clinton_.Coles..Cook_.CrawfordCumberland..De KalbDewitt.DouglasDupage.Edgar_.EdwardsEffinghamFayette.Ford..FranklinFulton2,8723,1511,1401,0493523365254981211311,6051,55794929799601,1881,1323,6723,4012,0122,0963192852592434374071,6481,750j 475, 572 431,8325625191151101,8241,7031,2471,2037697447,2997,91674567980753223412442276376043,5293,4561,4671,5452026211199352174819564265197125,9093648335173644851613285560772958113287620811113117, 83171389825318"3451818GallatinGreeneGrundyHamiltonHanco*ckHardinHenderson...HenryIroquoisJacksonJasperJeffersonJerseyJo Daviess...JohnsonKaneKankakeeKendallKnoxLake...LaSalleLawrenceLee.Livingston..LoganMcDonough.McHenryMcLean"Macon4,5914,9408133712141112623639558416108241914291519104118217STATISTICS OF INCOMETA«LE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—ContinuedILLINOIS—ContinuedNum- Under $5,000 $10,000ber ofandtoreturns $5,000 $10,000 overCountiesMacoupinMadisonMarionMarshallMasonMassacMenard _MercerMonroeMontgomeryMorganMoultrie . .Ogle.PeoriaPerryPiattPike .PopePulaskiPutnamRandolphRichlandRock IslandSaint Clair._4,1918,0031,8885145422084,1197,6271,813475500198592705726246297278165443071,7321,2575242931,6541,132161455100286267171,14110, 342944_4971,0859,59488745041481453141338419314662141,0181987,30910,914274582139731816,97210,419271251022736813106181318434232521526712161021207110127Num- Under $5,000 $10,000ber oftoandreturns $5,000 $10,000 overCountiesSalineSangamonSchuylerScottShelbyStark.StephensonTazewellUnionVermilionWabashWarrenWashingtonWayneWhiteWhitesideWill.WilliamsonWinnebagoWoodfordMiscellaneous_.Total2,1189,1232172544093431,7662,0142636,1034189792561382011,7818,1133,4988,1728404,9532,0418,4702042393953311,6281,9132375,7794059172371321901,6717,7413,3837,6447984,5964471271111957525226124716610752528334814206183143261981153135120321803149676,489 620,96533,94021, 58441 679 38 5781 9911 110INDIANAAdams .Allen..BartholomewBentonBlackfordBooneBrownCarrollCassClarkClayClintonCrawfordDaviess.Dearborn. _Becatur,De KalbDelawareDuboisElkhartFayetteFloyd.FountainFranklinFultonGibsonGrantGreeneHamiltonHanco*ckHarrisonHendricksHenryHowardHuntingtonJacksonJasperJayJeffersonJenningsJohnson.Knox..KosciuskoLagrangeLakeLawrenceMadison ..49347013,876617287519306171782,1101,05313, 099566280485284171742,0221,0049459121,1061,05389833568416868005334021,0913,03216505297251547542223932424127272229713711149112261624,7709541,7454471761,0572,7753224,5048991,6374241611873665171279194363174962157926122885395846453491,6891,2995113871163091,0002,1961,5025712151,5581,2564903741092939372,0491,4375452004564243101975521,76560621323,6994 1781,6672,9232731825111,63356720623,0273 8971,5582,74522161371343103401912232913289630895532044257398213369753920282120133792758MarionMarshallMartinMiamiMonroeMontgomeryMorganNewtonNobleOhioOrangeOwenParkePerryPikePorterPoseyPulaskiPutnamRandolph .RipleyRushSt. JosephScott . . .ShelbySpencer . . . .StarkeSteubenSullivanSwitzerlandTippecanoeTiptonUnion.__VanderburgVermilionVigoWabashWarrenWarrickWashingtonWayne .WellsWhiteWhitleyMiscellaneousTotal822.77935741 2951,23580932026463735661 2381,13273429025057833740675820114429216527618546725816026016446024412157341 1882671241 14124612031629513319gI173617103159104g1381954632044615,7797552129840814,95572201230519378117023825870216623124340119139384343264881661403210541222510185163601522,9734723121,459312,4884071436,2821,5786,7737841153371442,747433301394513352120332551743728671322178,831 168,1077,2633,4611,512332,6614241546,8911,6227,284848124510830522141218STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—ContinuedIOWANum- Under $5,000 $10,000toandber ofreturns $5,000 $10,000 overCountiesAdairAdamsAllamakeeA ODanooseAudubonBentonBlarkhawkBoone287204387888334891BuchananBuena VistaButlerCalhounCarrollCassCedarCerro GordoCherokeeChickasawClarkeClayClavtonClintonCrawfordDallasDavisDecaturDelawareDPS MioinesDickinsonDubuqueEmmetFavetteFloydFranklinFremontGreeneGrundyGuthrieHamiltonHanco*ckHardinHarrisonHenryHowardHumboldtIdaIowaJackson4 3961 7954,1391,7146005487384186745715177134066441 1398695551 0918375352 4902 3719423031906307659042941776087443,7223,5259959771 2311,1941932214881832164712 7672606,7085701 418603357516478404477791333928857620232403798370584Jefferson2741903818443198602 5432556,3905601,388576334485459388467756326887829 I594 12133957753545711 1801 1305214911210536122718572262521102636282091307112015138143284.1614542002723182213149227382723106211510392714183472936424124288222659452117911184459211331392213CountiesNum- Under $5,000 $10,000ber oftoandreturns $5,000 $10,000 over1,330Johnson1,220442Jones411Keokuk548527745719Kossuth_.2,457Lee2,299Linn_ 7,254 6,827310Louisa303594572Lucas562549Lyon304Madison325952Mahaska895Marion7807401,685Marshall._ 1,792Mills. .640611Mitchell370343486469MononaMonroe _.1,027991Montgomery9368931,509Muscatine .1,401838O'Brien800320307Osceola1,004Page1,065322317Palo AltoPlymouth . .1,2121,153Pocahontas589575Polk20,764 19,4845,220Pottawattamie.-. 5,456716743Poweshiek172Ringgold161848802SacScott7,7008,271625Shelby650632Sioux6661,152Story1,223828799Tama568556Taylor _1,004Union1,038217216Van Buren2,276Wapello2,431565549Warren782818Washington278Wayne2812,6702,819Webster.284291Winnebago.Winneshiek5805538,7108,248Woodbury344342Worth1,026989Wright823Miscellaneous822419251062895161219363379281316293374291351555118731682311452872152138261221728114171034938521186429652592911031456435135,864 128,821Total3313104340768415225110391413635522275,1541,8896233262KANSASAllen....AndersonAtchison.Barber__BartonBourbonBrownButlerChaseC hautauquaCherokeeCheyenneClarkClayCloud..Coffey.ComancheCowleyCrawfordDecatur.Dickinson_...7862561,2383079729436752,3792513461,1242031225027032651312,1503,3602761,4697582471,1712969398986582,2842413421,0581971204876652491302,0053,2472681,426DoniphanDouglasEdwardsElkEllisEllsworthFinneyFordFranklin.GearyGoveGrahamGrantGrayGreeleyGreenwoodHamiltonHarperHarveyHaskellHodgeman; 1,3571,0724112625254292738255726501461069743181211111529717883781,276245418315219STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes ' counties, calendaryear 1923—ContinuedKANSAS—ContinuedCountiesJacksonJeffersonJewellJohnson _KearneyKingmanKiowaLabetteLaneLea ven worthLincolnLinnLoganLyonMePherson . .MarionMarshallMeadeMiamiMitchell .MontgomeryMorrisMortonNemahaNeoshoNessNortonOsageOsborneOttawaPawneePhillipsPottawatomieNum- Under $5,000 $10,000andber oftoreturns $5,000 $10,000 over280336288525502671441,729521,3922822271161,3769598929191486364462,963330753901, 0652°°304305398295346346460272331276497482591421,683521, 2852752221151,3199398778931486234382, 815327743861,019222295302393290339339450731010262428154118g249691243063245610CountiesPratt..RawlinsRenoRepublic.Rice2Riley.Rooks...4RushRussellSaline26ScottSedgwick.Seward16 Shawnee2SheridanSherman6Smith. _Stafford4Stanton2Stevens57SumnerThomas1 Trego ...Wabaunsee16WallaceWashington3 ! WichitaWilson3Woodson1 , Wyandotte2MiscellaneousNum- Under $5,000 $10,000tober ofandreturns $5,000 $10,000 over6482572,088461552964215_.3333052, 0887110, 0432358,26213131628642026301, 05531490269118360397321709, 717786352521, 9984515439282143292981,997719,5082317,92512831327840926301,01630390266118351307001659,46618Total86, 291GarrardGrantGravesGraysonGreenGreenupHanco*ckHardinHarlanHarrisonHart.Henderson.HenryHickman...HopkinsJacksonJeffersonJessamine-JohnsonKentonKnottKnox._Lariarue.1061103998711595392151,68027643589123241,0261027, 3252002809,14842171457315010336587112814302662,027119533896115412218182698723136665321221334632313288189110625101411125137621516736842682, 9932,32097899106351768585382051, 6022573952411923951824, 4191922578, 7723915341691339926376912413282631, 859112503535413964331038186016447315221,81061826421344133118241151115422439211KENTUCKYAdairAllen_-_AndersonBallard_BarrenBath,-—Bell.BooneBourbonBoydBoyle-Bracken_BreathittBreckinridgeBullittButler...Cal dwellCallowayCampbellCarlisleCarrollCarterCaseyChristianClarkClayClintonCrittendenCumberlandDaviessEdmonsonElliottEstillFayetteFlemingFloydFranklinFulton-Gallatin20899445186718002,079639104127133182173011046,44026172111876376618670151,0242636704,517583336044673854441—25t1987894416865900937471,84859291122130179162881006,11325164101570267415661149082436594,033523145334413515114175573401643211311110324713216134322111111232163LaurelLawrenceLeeLeslieLetcherLewis _LincolnLivingston. _LoganLyon..McCracken..McCreary.-.McLeanMadisonMagoflinMarion1512183181231,0962511215525331124220STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1928—ContinuedKENTUCKY—ContinuedCountiesNumber ofreturnsMarshall56Martin99Mason41622Meade-3Menifee228Mercer._2Metcalfe19Monroe263Montgomery29Morgan___.Muhlenberg1,114Nelson__201Nicholas108243Ohio.182Oldham29Owen6Owsley.99Pendleton1,190Perry...Pike..----- 1,16030Powell433PulaskL.86Rockcastle56 I97 |358 !22 |2 \212 I2 i18210271,046178100232167286931,1411,119294178543131513I|;I!!:j|!ijj!!6443211459RobertsonRowanRussell..Scott....Shelby..SimpsonSpencer.Taylor..yToddTriggTrimbleUnionWarrenWashingtonWayneWebsterWhitleyWolfe.Woodford.MiscellaneousTotal21251279942567113401141782691573439043825475453722925090245710938840076186513228673722318! 79,09172,6614,33432, 9551, 8961281922,0921952091551122721023229,8711,7471211811,944178198144104267102112,0271095156165511101669360(37011829914923147348953115548298614339639103265130214455468489423335161992314141719246620048632234071914762219344501367, 44061, 8913,7201,82943192541843422312514612251514191214182,096LOUISIANAA cadiaAllenAssum pt ionBeauregardBienvilleBossierCaddoCalcasieuCaldw^llCameronCatahoula.ClaiborneConcordiaDe SotaEast Baton RougeEast CarrollEast Feliciana. .Ev angel ineFranklinGrantIberiaIbervilleJacksonJeffersonJefferson D a v i s . . .LafavetteLafourche6774371882102245412312858, 6881 7498636409701925382, 93818788128205146606456105581LincolnLivingston29675835718530257M^orehouseNatchitochesISO2723466534161801942125212202667,8601 6198136399131825142,7641688412618214257142210255728972433417026855161253323,013810814411564783141817117174215425273194201872010174JOrleans.Ouachita._Plaguemines6Pointe Coupee4 I Rapides6 i Red River.7 '• Richland _8 i Sabine.264 i St. Bernard52 . St. Charles2St. Helena...St. James .St. John the Baptist162St. Landry7St. Martin5 7 • St. Mary..2 ! St. TammanyTangipahoaTensas8Terre BonneUnion10Vermilion7VernonWashington5WebsterBaton3 WestRouge..145 West Carroll: West Feliciana148 WinnMiscellaneousTotal9 ;68i1001189741,0574027483o11205126115321834.:.:...MAINEAndroscogginAroostook-.CumberlandFranklin.-.Hanco*ckKennebecKnoxLincolnOxfordPenobscot5,601 | 5,2311,5911,48813,250 j 12, 066640 I9985,438 !1,424 !444 !1,850 !5,8765918865,1131,3044161,7295,41823971783337822491198228213132401163410129939176PiscataquisSagadahocSomersetWaldoWashingtonYorkMiscellaneousTotal1,183221STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923— ContinuedMARYLANDNum- Under $5,000 $10,000toandber ofreturns $5,000 $10,000 overCountiesAlleganyAnne ArundelBaltimore _. . . .CalvertCaroline Carroll.--...CecilCharles .DorchesterFrederickGarrettHarfordHoward..Kent4,6762,0404,346503188409842384211,7562921,0124773064,3661,8263, 6474228721918342869412203851, 61626692143528930122810321633013CountiesNum- Under $5,000 $10,000ber oftoandreturns $5,000 $10,000 overMontgomery912,5722,90031Prince Georges. _ ^ 2,6872,598Queen Annes158171271St. Marys1001062Somerset. _ _24327012Talbot-_35041026Washington.. .2,6862,964135045716 ! Wicomico.Worcester.3323678City of Baltimore. 69, 634 61,9173729,934 27, 2625 j Mi scell aneous2812Total127, 770 114, 7404216641032241178453211225335191002234,8501,9812,8678,6344,39613691MASSACHUSETTSBarnstable.Berkshire.BristolDukesEssexFranklinHampdenHampshireMiddlesex8161,0498,425 7,72526,178 24,248110136_ 49,131 45, 743I 3,549 3,326| 30,478 28, 290j 2,986 2,60688,807 79, 669143451219024975652,0461, 3421,1741,346266638421145,8573,281160NantucketNorfolkPlymouthSuffolkWorcesterMiscellaneousTotal|172152| 31,553 26, 377j 17.002 15,807|109,755 101, 353! 44,369 41, 623| 1,5101,11523372,2584093,6341,122162415,100 378, 96021, 80614, 334327481,2973241962211,8156193, 257554372780321391,444568152841862133189412183821182155293244134991032135, 8442566,2222876021723516913382122,9187864,7681,624MICHIGANAlconaAlgerAlleganAlpena.AntrimArenaeBaragaBarry.BayBenzieBerrien..Branch..CalhounCassCharlevoixCheboyganChippewaClareClintonCrawfordDeltnD ickiusonEatonEmmetGeneseeGladwinGogebicGrand Traverse..GratiotHillsdaleHoughtonHuronIngbarajIoniajTosco!IronIsabellaJacksonKalamazooKalkaska|Kent_JKeweenaw!Lakej44313990628223822415182, 8042364, 9374384,141709381285999102394•1381.8201, 0411,0635079, 5271032, 2856685735442, 3594506, 6631, 4722191,0243425, 7387,972LapeerLeelanauLenawee..LivingstonLuceMackinacMacombManisteeMarquetteMasonMecostaMenomineeMidlandM'issaukeeMonroeM ontcalmMontmoreneyMuskegonNewaygo...OaklandOceanaOgemawOn ton agonOsceolaJOseodaOtsegoOttawaPresque IsleRoscommonSaginaw..St. 'GlairSt. JosephSanilacSchoolcraftShiawasseeTuscolaVan BurenWash ten a w . WayneWexfordMiscellaneousTotal.35050., 433351205225,992650!,40057540085035540, 56560025,1002755,807300662252509?:91I, 400I 2,244243 S1 2241719\ 236 ! 5,772I, 396I 3,1771,700 1 1, 603273257350 : 334I, 425 : 1,3265015301.125 1, 077I, 296I 2,940\ 544 195. 065 7,795' 850), 019 ! 2,83GI]!|SI12 j2 !97132293140021013m23422270133112939172876203113359617179356331661294. 4662454350, 072 j 329, 509 | 12, 947 ! 7, 616222STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 192S—ContinuedMINNESOTACountiesNum- Under $5,000 $10,000ber oftoandreturns $5,000 $10,000 over89Aitkin191Anoka275Becker467Beltrami93BentonBig Stone1751,410Blue Earth555Brown630Carlton268Carver153Cass326Chippewa .164ChisagoClay78259Clearwater11Cook149C ottonwood974Crow Wing990Dakota136Dodge284Douglas679Faribault320Fillmore992Freeborn996Goodhue121Grant_ ..50,828Hennepin162Houston61Hubbard82Isanti966Itasca207Jackson_ »_ _41Kanabec626Kandiyohi92Kittson452Koochiching108Lacqui Parle740Lake299Le Sueur92Lincoln434Lyon264McLeodMarshallMartin._4715246983185266446871661,327529581257149316156769591114393396913026266730494793611847,120155577894420040614904461017322878741024945147448656196956202184871163114691012343832,30064418711015559524112219132276283212107132411221,40814211233432Number ofreturnsUnder$5,000201Meeker136Mille Lacs425Morrison1,072Mower84Murray134Nicollet377Nobles129Norman1,813Olmsted710Otter Tail255Pennington161Pine508Pipestone1,005Polk .150Pope30, 943Ramsay52Red Lake229Redwood262RenvilleRice991308Rock69Roseau18,117St. Louis227Scott53Sherburne120Sibley1,641Stearns545Steele _118Stevens320Swift391Todd92Traverse445Wabasha151Wadena440WTaseca _676Washington404Watonwan595Wilkin1,818Winona488Wright214Yellow Medicine80Miscellaneous1911284121,026771273661271,66466925015650398114528,915522172459422976817,134223491111,559516113316385914251394226223985901,6644772032767733669294255452341,267126,0685,34529951902395460981672,23241243009783285273161621532952416311617211624721954935531624145131011411205413311713714887131015175201CountiesTotal_ . 134,360$5,000 $10,000toand$10,000 over91435716444.2666214461137143565961011344161311255161117613314433923168175419581192,947MISSISSIPPIAdamsAlcornAmiteAttalaBentonBolivarCalhounCarrollChickasaw.Chqctaw...Claiborne..ClarkeClayCoahomaCopiahCovington..De SotoForrestFranklin...GeorgeGreeneGrenadaHanco*ck...Harrison...HindsHolmesHumphreysIssaquena..Itawamba..573305118142111,1192356201391121741951,123252891161,1628120742602091,2322,778198198332506264114131111,0782352188371041611841,067235871041,0688018672471861,1632,517177185322433345248261541224108359286011212125118813716143321843415111187386Jackson_.JasperJeffersonJefferson DavisJones....KemperLafayetteLamarLauderdaleLawrenceLeake_.Lee_Leflore,LincolnLowndesMadisonMarion.MarshallMonroe.,Montgomery..NeshobaNewtonNoxubeeOktibbehaPanolaPearl RiverPerryPikePontotoc3195598241,035631011802,39442253281,066351575339178165322251751271931272712526397554362348834101751324481916420223STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1928—ContinuedMISSISSIPPI—ContinuedCountiesPrentissQuitmanRankinScottSharkeySimpsonSmithStone.SunflowerTallahatchieTateTippah...TishomingoTunicaNum- U n d e r $5,000 $10,000,ber oftoandreturns $5,000 | $10,000 I over931307012614213226515393379775522228812065118131124194749931289675220664475522815g77441443221210Num- U n d e r $5,000 $10,000ber oftoandreturns $5,000 $10,000 overCountiesUnionWalthallWarrenWashingtonWayneWebster.WinkinsonWinston..YalobushaYazooMiscellaneous165561,9191,5727542689333046531155481,7781,488703965813204142158985132210632543332112419527, 85125,8181,3456884650McDonaldMacon__44142652Madison51718Maries161,695Marion1,598100Mercer. .963170Miller1673182175Mississippi150Moniteau14314720Monroe140182Montgomery176188Morgan605601801New Madrid167Newton2652250490Nodaway460115Oregon1141151Osage54211Ozark303iPemiscot..2752Perry747211,275Pettis1,222P helps202195416388Pike12Platte17516397571PolkPulaski85856Putnam3110115Rails105106Randolph1,3851,3521Ray415394Reynolds5756Ripley.421401841816St. Charles-- . . .75St. Clair72St. Genevieve91431322St. Francois_8488021St Louis9,27210, 2742858Saline.900Schuyler7652787979Scotland704684Scott._21Shannon. _979997Shelby . . . _2179173Stoddard1Stone_ _6060Sullivan188190130Taney_ _ _30Texas.._1,416302871450Vernon4254Warren7473Washington47501Wavne89861Webster60582Worth60531 Wright6056Citv of St. Louis 98, 920 90,1501204Miscellaneous5141312682265361_Total9MISSOURI604Adair648Andrew135128Atchison290265Audrain _ _ .584553Barry340331Barton255265268Bates28064Benton65Bollinger3231Boone782705Buchanan7,2356,705Butler464484215225Cal dwell243Callaway258Camden1010987Cape Girardeau.. 1,039340Carroll31611Carter10Cass300320Cedar.4038Chariton239250Christian _3940100Clark102Clay.565600342Clinton375Cole891940Cooper3173405450CrawfordDade5760Dallas2020Daviess148150De Kalb . .. .146150Dent6157Douglas107Dunklin . .267302Franklin600582117Gasconade111345Gentry337Greene3,7913,990Grundy557565140145HarrisonHenrv._46048044Hickory207225Holt165Howard171112121Ho well44Iron48Jackson38,100 34,168Jasper2,6262,850929906JelfersonJohnson320^6Knox8210096Laclede826Lafayette860LawrenceLewisLincolnLivingston2251481908594152171461828483893732457911573421591341221182101223244120422333261656147731916842, 5161531921533229227424Total_192,282 176,035229211241213251212525233619112231251712222532659292316251201912284316143431342122201321735,41910313,3515010,4755,772511224TABLESTATISTICS OF INCOME15.--Personal returns—Distribution by income classes by counties, calendaryear 1923—ContinuedMONTANACountiesBeaverheadBig HornBlaineBroadwaterCarbonCarterCascadeChouteauCusterDanielsDaw sonDeerlodgeFallonFergusFlatheadGallatinQarfieldGlacierGolden ValleyGraniteHillJeffersonJudith BasinLakeLewis and Clark..LibertyLincolnMadisonNum- Under $5,000 $10,000ber ofandtoreturns $5,000 $10,000 over5822002031035691981981011 4011 3884543111521022111033412549483234035812123Num- Under $5,000 $10,000andber oftoreturns $5,000 $10,000 overCountiesMeagherMineral1 MissoulaMusselshell1551832,1018331 Park2,636352, 516357644578231705702216562j Phillips1 Ponder aPowder River..Powell-.| PrairieRavalli..._i RichlandRoosevelt1RosebudSandersSheridanSilver BowStillwaterSweet GrassTetonTooleTreasureValleyWheatlandWibauxYellowstoneMiscellaneous41Total4,5012291,1374,3572251,1041296011245902 6062 54682791,3841 3691,3571 3219684819892748196562331,114552311,104187218204183216204486211"I74231,1962012065415118232,0097332648291,16619711191420352319,7729,4906143322067617217212413711813254112813425035326733241350462,993462,89214193157718244042, 809 41,625909275361225610224627633051933934731742106196329819238946817120815127NEBRASKAAdamsAntelope...ArthurBannerBlaineBooneBox Butte..BoydBrownBuffaloBurtButlerCass.CedarChaseCherryCheyenne..Clay.ColfaxCumingCusterDakotaDawesDawsonDeuelDixon,DodgeDouglasDundyFillmoreFranklin...FrontierFurnasGageGardenGarfield...GosperGrantGreeleyHallHamilton—Harlan1,101 1,03521822599221717315335609634939312412689494453356558060372374451753010811218219032132328329043945755258939841623323958059037839537394494641, 697 1,64029, 304 27, 33792972162322282291351363603751,155 1 07272714649394179831251341,787 1, 69436237918619051716" "191542403020201210218251731175915215431,312414655110621611\11146312031386612311127511Hayesh*tchco*ckHolt.Hooker . .Howardi JeffersonJohnsonKearneyKeith .! Keyapaha!KimballKnoxLancasterLincoln) Logani LoupMcPherson' MadisonMerrickMorrillNanceNemaha| NuckollsOtoePawneePerkinsPhelps! PiercePlattePolkRedwillowRichardsonHockSalineSarpvSaundersScotts BluffSewardSheridanSherman.1 Sioux1 Stanton._15 j95 !215 !25 i18177921518110021403948,1271,086347131,3573212341863504087601551590205241797482081709821383777,4981, 03933121,309132306230176333388720148753032578352366656663365919772481048520712953192187753212628842456837113568220475784250821621443036114214481519326113199116122187153r38716371197252319Q3251122814894225STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—ContinuedNEBRASKA—ContinuedCountiesThayerThomasThurstonValleyWashington..Wayne,.Num- Under $5,000 $10,000ber ofto( andreturns $5,000 $10,000 ; over35234245255416428Counties347 jWebster.Wheeler..York.Miscellaneous34237 I2443974088111716Total$5,000 $10,000toand$10,000 overreturns i2077200124423241761170,545 ; 66,5262,9071,1121247231NEVADAChurchillClarkDouglasElkoEsmeraldaEurekaHumboldtLander..Lvon2795722451,033200168414247147477267552241993192158411243145471101624364733MineralNyeOrmsbyPershing- .StoreyWashoeWhite Pine . ,Miscellaneous22Total61169181792833353,6401,202121128911742823293,4961,162110,46710,120I 4,187! 2,639j 1,994I573,9362,4661,88424!. . .25 15 t _1 I51163392!i>i12872292 i551631208142Ij|j5329131, 560 i759NEW HAMPSHIREBelknapCarrollCheshireCoos__Graf tonHillsborough.Merrimack1,4111,516430481 I2,181 i 1,9872,514 1 2, 3962,5742,36514,690 I 13,9514,043 ! 3,729702912594143500193BuckinghamStraffordSullivan24 I Miscellaneous66;Total239 j121 I352269 i! 36,876 I 34,557NEW JERSEYAtlantic _BergenBurlingtonCam denCape MayCumberlandEssexGloucesterHudson. _Hunter d on _.,Middlesex8,58221, 6995, 23019, 2091, 2562,63275, 358_ 3,72160, 9751, 55211, 73011,8937, 35618, 6454,67118,0111,0812,36064, 7263, 46057, 3601,48610, 46111,1167562,0733437971242056,8261862,53481797522!470!981j2161401j51j67! 3,806!75j 1,081j35472!255NEWBernalilloCetronChavesCol faxCurryDo BaoaDona AnaEddvGrantGuadaiupeHandingHidalgoLeaLincolnLunaMora2,920394561, 861582333373241. 059863110618170240886752,767394281, 803574307302LOU823197161682338667, 511 6,384Monmouth6,009Morris_. 7,1231.279Ocean _ .1, 439Passaic19, 248 17,0521,234Salem1, 3531,600Somerset.._ 1,979Sussex1,1701,078Union26,116 23,271Warren3,1183,27253Miscellaneous455TotalOteroQuav _ _Rio ArrubaRooseveltSandoval.San Tuan''i ...San Miguel|2Sante Fe. 111Sierra1 SocorroTaos9 ! - . . . i Tor ranee..1 i1 ! Union2ValenciaMiscellaneous36275342302037315420 !3 i _ _4274736175024174281,0075317520, 80011,082441411711MEXICO117 iii293, 503 261,761700641991,44695205641. 838101227Total -154423154717090634610552187469124216171504191336968846075724920669681232109183215611212, 20211,66344198196522226STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties^ calendaryear 1923—ContinuedNEW YORKAlbanyAlleganyBronxBroomeCattaraugusCayugaChautauquaChemungChenangoClintonColumbiaCortlandDelawareDutchessErieEssexFranklinFultonGeneseeGreeneHamilton.HerkimerJefferson..KingsLewisLivingstonMadisonMonroe..MontgomeryNassauNew YorkNiagaraOneida$10,000andoverNumber ofreturnsCounties55422,970 21,42834711,284 1,17966252, 500 49, 289 2,549266556_. 16,134 15, 312901655,032 4,7771222233,703 3, 3582083469,538 8,9841422205,967 5,60544831,625 1,49846972,175 2,032771293,760 3,5545797],894 1,74029681,539 1,4422854088,280 7,58773, 985 69,404 2,539 2,042821002,500 2,318571522,050 1,8411372533,210 2,82055832,400 2,26220711, 625 1, 534918128._15517793_. 3,991 3,7213031525,556 5,101184, 785 168, 044 11, 453 5,288203358764048541,888 1,786581432,481 2,28046, 259 43,017 1,838 1,4041326,490 6,16219613,625 10,363 1,947 1, 315483,189 427, 593 27,923 27,67341225111,195 10,53285347114, 290 12, 966NORTHAlamance._AlexanderAlleghanyAnsonAshe_.A very.BeaufortBertieBladen.Brunswick__BuncombeBurkeCabarrusCaldwelLCamden...CarteretCaswell___Catawba..ChathamCherokeeChowanClayClevelandColumbus.CravenCumberlandCurrituckDareDavidsonDavio..DuplinDurhamEdgecombForsyth___FranklinGastonGatesGraham...Granville,045701029070606851659595t, 72520071525025____.9796592716956662156914, 339171647 i22425344336541259631843913S59631, 06534346f>9903012,4922, 3953, 8211871,368341035623215401337821611130 I789682044101115 iCountiesOnondaga31,164Ontario3,470Orange12, 460Orelans1,350Oswego3,573Otsego. 2,6291,005Putnam39, 389QueensRensselaer10,130Richmond._ 5,882Roekland...4,2453,019St. Lawrence4,125Saratoga.Schenectady13,185Schoharie_..815Schuyler__398Seneca.813Steuben_. 4,970Suffolk5,795Sullivan1,580Tioga...1,005Tompkins2,812Ulster_. 4,605Warren2,490Washington2,570Wayne2,152Westch ester45, 760Wyoming1,231593Yates—Miscellaneous11, 724Total29,0183,23811,6051,2353,3362,44688933, 8849,3485,1693,8122,7863,84812, 3637563717414,7344,5251,4651,47515851570161112653,86948550628115618658144175014971577481942481381011345,10140272,18067174340457671511,6362972071527791241151022875553815701279730463,4191891,7701,221,€£4 1,096,943 72,43152,2809422,5484,2302, 2552,4391,97237, 2401,1735577,774CAROLINAGreene'GuilfordHalifaxHarnettHay wood..HendersonHertford.Hoke_i I HydeIredell154Jackson14Johnston28Jones...13Lee..LenoirLincolnMcDowell20 I Macon__3 MadisonMartinMecklenburgMitchellMontgomeryMooreNashNew HanoverNorthamptonOnslow31 Orange1 Pamlico2 Pasquotank59 PenderPerquimans210PersonPitt._PolkRandolphRichmondRobeson..•iNum- Under $5,000 $10,000ber oftoandreturns $5,000 $10,000 over505,7801,01029039544514511025770955305039591511532550902556,782851904702303,8201808032085735751402401,0101203351,095770505,3329422773844101411012569491511503778778629649872476,183811854331803,6471667830184688741352269711133171,04470927447911293717421450310261913292121137362232128106122113013113131426,4361212372216226728117238442518227STATISTICS OF INCOMETABLE15.--Personal returns—Distribution by income classes by counties, calendaryear 192S—ContinuedN O R T H CAROLINA—ContinuedCountiesRockinghamRowanRutherfordSampson.Scotland--. _StanleyStokes _.SurrySwainTransylvaniaTyrrellUnionVanceNum- Under $5,000 $10,00Candtober ofreturns $5,000 $10,000 over1,0101,770360240275410105505155130354907209521,70933123322938110246015212535479686454511629253262WakeWarrenWashingtonWataugaWayne . .Wilkes__WilsonYadkinYancey..Miscellaneous1316181174419111018116Num- Underber ofreturns $5,000CountiesTotal$5,000 $10,000toand$10,000 over954,205335155601, 0552051,3703560543,932313154599821961,28134581317817233868,19163, 5562,9281,70785705130150102051055603104049590904525155430851,0451351753201, 5952704902184688125150102011025473054048490894525155411851,0081281693171,53926448041145342104131831272546147591312318,05417,4914341294742172271, 2502,26062,1191,5397359416795567736592, 3637097, 7539554, 231Is 2073, 4671,03913, 81331, 48741839, 9744541932011,1792,15455, 2391,4216849046664977426472, 2956737,4168924, 0281,1183,2971,00913, 49729, 43039838, 93515211654874,1027739271137531017192,7784112102224715711120922243893757136414256231427N O R T H DAKOTAAdamsBarnesBensonBillingsBottineauBowmanBurkeBurleigh__CassCavalierDickeyDivide.DunnEddyEmmonsFosterGolden ValleyGrand ForksGrantGriggsHettinger.KidderLa MoureLoganMellenryMclntoshMcKenzieMcLean7553016020140701658703,8501651951156521595120602,0336585909519560200135803407551815920138661588303, 6851641871146521094119571,96263838994193581981338033411114531122161-.1 Mountrail129 i43 i2 i2113552212291MercerMorton1i:16NelsonOliverPembina _PierceRamseyRansonRenvilleRichland _ _RoletteSargentSheridanSiouxSlopeStarkSteeleStutsmanTownerTraill1Walsh! WardWellsWilliamsMiscellaneous1Total . .6129114OHIOAdamsAllenAshlandAshtabulaAthensAuglaizeBelmontBrownButlerCarrollChampaignClarkCJermontClintonColumbianaCosbocton .CrawfordCuvahogaDarkeDefianceDelawareErieFairfieldFavetteFranklin1645,1588455, 5061,6378374,372__2057,3743756965,1916225836,9148312,45082, 2818525666683,3931,71968025,1221534, 8427655,3351,5217844,1791896,8773596564,8435685406, 5937622,37372, 3357875326213,2121, 59563122, 5598216511329044132103591429220463421840546,14741263211995301,64931002939269611389111288910329233, 79924815622919914Fulton__.GalliaGeauga.Greene.GuernseyHamilton..Hanco*ckHardin.HarrisonHenry.,HighlandHockingHolmesHuronJacksonJeffersonKnoxLakeLawrenceLickingLogan..Lorain..LucasMadison. _.Ma honing...___._553292264311167127222231, 30019675228STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1928—ContinuedOHIO—ContinuedCountiesMarion.MedinaMeigsMercerMiamiMonroeMontgomery.MorganMorrowMuskingum..NobleOttawa.PauldingPerryPickawayPike.PortagePreble...PutnamRichlandRossNum- Underber ofreturns $5,0002,3381,2997484852,15935021, 7792451614,2161301,3383451,3804931062,8494353663,5891,628$5,000 $10,000toand$10,000! over2,1781,2247214651,99733620, 2772371523,9621221,3023401,3174561022,7404263433,2251,520113551715104139555417925355323731124579 I472010558154735V112851362CountiesSandusky..SciotoSenecaShelby...StarkSummitTrumbull-TuscarawasUnion.Van WertVintonWarrenWashingtonWayne.WilliamsWood__.WyandotMiscellaneous1,572 ! 1,4524,279 i 4,0052,086 ! 1,972.'I 586I 17,00330, 7325,4933,4702458361126581,6062,6726541,494520106Total.11929OKLAHOMACountiesAdairAlfalfaAtokaBeaverBeckham..BlaineBryanCaddoCanadian.CarterCherokee..Choctaw..Cimarron..Cleveland.CoalComanche.CottonCraigCreekCusterDelaware..DeweyEllisGarfield...GarvinGradyGrantGreerHarmon...HarperHaskelL...HughesJacksonJefferson...Johnston..Kay_.Kingfisher.KiowaLatimer...Le Flore...Num$5,000 $10,000andber of Undertoreturns$10,000 over12522277674732223574531,1562,520135366103851256742172503, 56638429671151,974490982298193963987384424183792, 901173323115453124 ;214 !77 ! .67 L419 !217 :345 i4091,116 !2,240134 ;364 jTi11 i37 i3422011181289!375 i123 !636 :2042333,324 !377 !15629 _661......11131,86381460229105128691761794139 |'_85 i395 !24 j222 !230 I314 !113 |439 Ib£tf" ' U n d e rreturns! * 5 ' 000LincolnLoganLoveMcClain...McCurtain.MclntoshMajorMarshall .Mayes60, M u r r a y . .MuskogeeNobleNowata..OkfuskeeOklahoma1!349 ICounties1613283027226827170174170222213202198125125868587831361283,4693,207645602337322381341..[ 10,8799,798Okmu!2,888 2,622Osage3,322 2, 349860Ottawa..781722Pawnee6491,270 1,182Payne1,329Pittsburg1, 268481Pontotoc4641,146Pottawatomie1,114106Pushmataha9529Roger Mills25318Rogers305250Seminole216115Sequoyah115828Stephens770154Texas.151395375Tillmann13,490 11, 897Tulsa174165Wagoner.._.2,310 2,104Washington205199Wash*ta365347Woods_.280Woodward276Miscellaneous41Total70,18963, 499$5,000 ! $1 ,000to I , nd$10,000ver2226 I41414 Il\6ii17732 :9 !24 |815 i189 !655 j48 l51 i57 !45 I13 j28 !7 '311 !22 18511616266773183122311844412122 i19 i1,046 !7!156 !1154725014 i4 L32 I266 I.4,650 i 2,04a229STATISTICS OP INCOMETABLE 15—Personal returns—Distribution by income classes by counties, calendaryear 192S—ContinuedOREGONCountiesBakerBenton.Clackamas..ClatsopColumbia—.CoosCrookCurryDeschutes...DouglasGilliamGrantHarneyHood R i v e r .JacksonJeffersonJosephineKlamathLakeLane.N u m - Underber ofreturns $5,0001,1056181,9381,7409962,0491281341,0931,1392231751434131,227733261,2171791,9221,0545891,8621,6709501,9591251301, 0461, 0952151701373901,150733051,1411661, 777$5,000 $10,000andto$10,000 over372756573662243534755195913551310414220131028112101i82L—TiCountiesNumber ofreturnsUnder$5,000i LincolnLinnt Malheuri MarionMorrowMultnomah! PolkShermanTillamookUmatillaUnioni Wallowa! Wasco..Washington! WheelerYamhillMiscellaneous3227632582,20120541,3904672246151,8511,2332807601,01450604483117342492 05819338, 7274542185821,7611,180272715959495878724598111,789136277145830471153245445187469,12365, 0612,8591,203Lancaster10, 7209,710Lawrence7,2406,867Lebanon.3,1492,899Lehigh..10, 2199,270Luzerne _ _28, 804 27, 558Lycoming7,2666,735McKean4,8004,361Mercer7,0506,714Mifflin1,3441,248Monroe849757Montgomery21, 059 17, 361Montour,327293Northampton| 12,164 11,230Northumberland _ I 8,9778,577Perry394377Philadelphia.164, 840 144, 963Pike..187171594573PotterSchuylkill.13, 051 12, 428Snyder177162Somerset3,5503,400Sullivan352318Susquehanna2, 0982,0501, 0711,024Tioga.Union.4424085, 2004, 741Venango2,260Warren..1,993Washington18, 975 18, 310Wayne745662Westmoreland24, 025 22, 938Wyoming309281York7, 9577,241Miscellaneous1, 09443063926516261769634426423965691, 912276082871511,317121844312106243835282941614506475817456428371108883325501871759731231,786732611328,5604318034410101261651062151932911260236740, 478 679, 23937, 52623, 7132,9115901093465Total$5,000 $10,000toand$10,000 over619815828PENNSYLVANIAAdams.AlleghenyArmstrongBeaver.BedfordBerks.BlairBradfordBucks.ButlerCambriaCameron....CarbonCenterChesterClarion..Clearfield.ClintonColumbiaCrawfordCumberlandDauphin.Delaware• ElkErieFayetteForestFranklinFulton.GreeneHuntingdonIndiana..Jefferson...JuniataLackawanna613678171, 063 158,4644, 6154,80010, 950 10, 48660766216, 029 14, 72812, 620 12,1252, 0652,228{ 3, 5773, 2663,8794,200) 13, 000 12, 333I2572705, 545! 5, 6792,247j 2, 3715, 8006. 4391,9642,1004,008__! 4,3002, 023j 2,1391, 6771,7964, 735' 5,0002,506! 2, 713j 12, 078 11.210. . . 16, 817 14, 4372, 503. . . . I 2, 6359, 41110, 35013, 725 12, 999187200_1,7271,95619251,9982, 0909671, 0684,447- 4,6503, 7953,97022624626, 765 25, 320547, 8971483453375933011419870S4708999339310119474931761455511, 46073576518101564757215513017927114,70237119225421654911311319753531246359842268962317920593632083732172948453518RHODE ISLANDBristolKentNewportProvidence.2,118 I4,492 | 4,334 j4,0324,35652,202 48,335 i71901572,28658Washington.1 3,10868 ! Miscellaneous...689167 iTotalI 66,9651,581 j62,1912,747 I 2,027230STATISTICS OF INCOMETABLE 15—-Personal returns—Distribution by income classes by counties, calendaryear 1923—ContinuedSOUTH CAROLINACountiesAbbevilleAikenAllendale _AndersonBambergBarnwellBeaufortBerkley.CalhounCharlestonCherokee _.ChesterChesterfieldClarendonColletonDarlington.. __ .DillonDorchester.EdgefieldFairfieldFlorenceGeorgetown(T-rppnvillpGreenwoodHamptonNum- Underber ofreturns $5,000418349691 07523513527578805 3542874402301501245902522401251731 3854743,0605601164063196698322912125775725,0242574032041381185402182191111511,3334592,694519109$5,000 $10,000andto$10,000 over101936839123822917191464343314131144112212662112435610113181262161711184145151CountiesHorryJasper _.KershawLancasterLaurens.LeeLexingtonMcCormick. .MarionMarlboroNewberryOconceOrangeburgPickensRichlandSaludaSpartanburgSumterUnionWilliamsburgYorkMiscellaneousTotalNum- Under $5,000 $10,000ber oftoandreturns $5,000 $10,000 over18044320154480100280573104403942155362203,810431,9607603602001,040481654029213744889271482803843551984731983,594391,7346813411869756832211258862046351245131513138631011453528, 22525,9591,55571667313101045189651881693207711SOUTH DAKOTAAuroraBeadleBennettBon HommeBrookingsBrownBruleBuffaloButteCampbellCharles MixClarkClayCodingtonCorsonCusterDavisonDayDeuel .DeweyDouglasEdmundsFall RiverFaulk . .GrantGregoryHaakonHamlinHandHansonHardingHughesHutchinsonHydeJacksonJerauld1751,0722023492,832244619655574182288990112779262529810318611231112123220677125128116283192407633811711,04011943302,7332316190535661782739541107588124798103177110307118227197761231191142962377433784248813809619442741123223958243281282118312JonesKingsburyLake _Lawrence...LincolnLymanMcCookMcPhersonMarshallMeadeMelletteMinerMinnehahaMoodyPennington...PerkinsPotterRoberts214136SanbornShannon1SpinkStanleySullyi Todd3Tripp. . .! TurnerUnionWalworth..I Washabaughi Washington .i Yankton5ZiebachMiscellaneous64632273601,2372233461,2046615491125111631539012310727274023911064,1291805811063,9181755549191831757917012612615447559325144395492251412281131114146517l711214341910290280864282347519716510i2253524352349920252012121417i11Total21 928 21 142615171231STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—ContinuedTENNESSEECountiesNum- Under $5,000 $10,000tober ofandreturns $5,000 $10,000 overAnderson156Bedford15940Benton31Bledsoe...Blount296274BradleyCampbell37811Cannon218CarrollCarter9934CheathamChester46256Claiborne.7Clav119co*cke203Coffee80Crockett60Cumberland _ __11, 387DavidsonDecatur1632De Kalb173Dickson381Dyer140Fayette70Fen tress. _316Franklin366Gibson .170GilesGrainger.25228Greene104Grundy287Hamblen10,829Hamilton4Hanco*ckHardeman11741Hardin172Hawkins277Hay wood74Henderson467Henry67Hickman7Houston70Humphreys19Jackson81Jefferson27JohnsonKnox9,006Lauderdale682411521424030279237334112109534462483100185735410, 097133116134613562295350161231989527010, 01841144115926071440616661178268,2585322931413114203531796484141535851311129522116824712515253414391661262529631016320612831479137317226925Num- Under $5,000 $10,000tober ofandreturns $5,000 $10,000 overCounties/LawrenceLewisLincolnLoudonMcMinnMcNairyMaconMadisonMarionMarshall.MauryMeigsMonroeM on tgomeryMooreMorganObionOvertonPerry. __PickettPolkPutnam. . . .RheaRoaneRobertsonRutherfordScottSequatchieSevier_ShelbySmith .StewartSullivanSumnerTiptonTrousdaleUnicoi .UnionVan BurenWarrenWashington. _WayneWeakleyWhiteWilliamsonWilsonMiscellaneous.1341620420665338201,866306128678316057516226773194296184201672308370133103618, 21654211,49423021623474311241,400352292362701974001271619119762535171 783292122626314849371592536518428517019564527332412573616,28850201,4152182042146552137251257115401261055227376172886]42429731,1833158991223231123613111717451213312111081,303332222322551863381171174994052616222Total69,08163,0053,9952,081Brewster _Briscoe...BrooksBrownBurleson_.BurnetCaldwellCalhounCallahanCameronCamp.CarsonCassCastro_ _Chambers...CherokeeChildressClayco*keColemanCollin12866256028612177655266909104132124583465534264863151,095112144927226113396924141720473185822TEXASAndersonAndrewsAngelinaAransasArcherArmstrongAtascosaAustinBaileyBanderaBastropBaylorBeeBellBexarBlanco _ .BordenBosoueBowieBrazoriaBrazos9047851828214681421185561122011,38715,09940212351,160731373864784802619467136324835181051901,28013, 91237172261,097705300355308231715123265118485633743235115122233311220322535232611136465225781598128109469442530248832931,0191632172541739418232STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—ContinuedTEXAS—ContinuedCountiesCollings worthC oloradoC omalComancheConcho.CookeCoryellCottleCraneCrockettCrosbyCulbersonD all amDallasDawsonDeaf SmithDeltaDentonDe Witt„....DickensDimmitDonleyDuvalEastlandEctorEdwards._ ._ ._EllisEl PasoErathFallsFannin . . . .FayetteFisherFloydFoardFort BendFranklinFreestoneFrioGainesGalvestonGarzaGillespie_ ._Glassco*ckGoliad.GonzalesGrayGraysonGreggGrimesGuadalupeHaleHallHamiltonHansfordHardeman...HardinHarrisHarrison .1HartleyHaskellHays_.HemphillHenderson .jHidalgoIHillHockleyHood_!HopkinsjHoustonHowardHudspethHunt.iHutchinsonjIrion!JackJackson'Num- Under $5,000 $10,000ber oftoandreturns $5,000 $10,000 over1691783513833163562022156168453490213231476847475463153156141529429631 476 29,034182206122126261275556595435487869663682592681341521,7561 82019195101432918,3318 79736535354765151856047641221419616116985884324634342323296658023235, 9336 388848818519010990813433951341272,7012 815461447310278474410297310236253139146121235136845748726 622 24, 5921,0541,1201921193 ,208351305 !177 !178171 i182656 |710817 j901535271 '290196157 I412 !43833361,4281 5156620181031057165 '«?i821347628152093121, 664194123240103914465114346779365116733012914293451542782825501317614181,37650213388487524182221375124Num- Under $5,000 $10,000ber oftoandreturns $5,000 $10,000 overCountiesi Jasper11 | Jeff Davis6 Jefferson6 Jim Hogg1 Jim Wells9 Johnson3 Jones1 KarnesKaufmanKendallKenedyKentKerr778 Kimble5 KingKinney2 j KlebergKnox712 LamarLamb2 Larop^sasLa Salle4 Lavaca18 ' LeeLeoni Liberty34 Limestone120 Lipscomb5 Live Oak25 Llano6 Loving (not re13ported)oLubbock1LynnMx'Oullochp1 I M!cL nnanj McMullen"5 • M^adison1 1 MarionMartin162 j iMason1 Matagorda• JMaverick...41032614131265416281369190448,651381411 29554630985412313022254671823452041 2802612583835139804681 159444393548841764,34433373404642125017454136603783062482191652423441,8201184181,137486 j714595 i9635521100 j262 j2,338173 ;269628 iJNIedin'iM^enardMidlandM!ilanMillsMitchellM^ontagueMontgomery~\IooreJVlorrisMotleyNacocdochesNavarroNewtonNolanNuecesOchiltreeOldhamOr urgePalo PintoPanolaParkerPflvmprPecosPolk1Potter17 i Presidio5RainsRandallP> ea a anReal1Red RiverReaves2 ' Kefugio—1218 iI294 |117 i76 i177428,138301281 25850628674711413021235641703251991,1872411177782131714341 0514339899238069243821795497741543,86132666384340223216444128525752832342051445383141,4691143979344466545699233520962362, 24416026 ;9i ;20 117 !282 111670 1193413324132228410101947411064552111933781431304510213318742312108483111523781421866031814102542423821817736113232313622218244224226610 |4283_.2150422]51STATISTICS OF INCOME233TABLE 15.—Personal returns—Distribution by incomeyear 19%3—Continuedby counties, calendarTEXAS—ContinuedCountiesNum- Under $5,000 $10,000ber ofandtoreturns $5,000 $10,000 over82Roberts ... .347Robertson215Rockwall465Runnels152Rusk98Sabine124San Augustine28San Jscinto461San Patricio77San Saba38Schleiciier159Scurry222Shackleford .. . _206ShelbySherman _.151,224Smith12Somervell57Starr1,155Stephens41Sterling36Stonewall74Button85S wisher15,115Tarrant1,340Taylor120Terrell41Terry42Throckmorton135Titu^738Tom Green3,088Travis .82310196421. 139921182636768241841864277735144209193101,1788511,09921491044224473930588311214, 2281,23311536381306842,7812131I2172i314229Q603595544442325284481CountiesTrinityTylerUpshurUptonUvalde _ ._Val verde._Van Zandt .VictoriaWalkerWallerWardWashington.WTebbWhartonWheelerWichitaWilbargerWillacyWilliamsonWilsonWinkleWiseWood-.Yoakum .Young _Zapata•.ZavallaMiscellaneous1075TotalNum- Under $5,000 $10,000ber oftoandreturns $5,000 $10,000 over19218011427255391341441022274210441145891399619339012586397011,024416746,986445181,25333658946381606,549410141,12617816224208165162132015621515321714221933636592892542421061171975183112212101346851133391118599121200, 683 185, 562 10,9744,147.357351134205UTAHBeaverBox Elder.CacheCarbonDaggett-...Davisduch*esne...EmeryGarfield....GrandIronJuabKaneMillardMorganPiute1204155941204105612, 8502,820354514914101895542716267223385147149784515261576419113527142311221RichI21Salt LakeI 17,600 16,6011717San Juan246269Sanpete149153Sevier486499Summit501510Tooele...132144Uintah1,2061,251Utah8994Wasatch4848Washington1114Wayne3,920Weber__ 4,121427Miscellaneous\1Total670329194981238542141191604! 30,242 | 28, 759i_j1,0444391,0303,4652,9502,2002,280339593,1932,7242,0532,10820461961711061156257655415721, 75220,1661,101485417VERMONTAddisonBenningtonCaledonia.Chittenden..Essex..FranklinGrand Isle...LamoiueOrange! 465j 1,6601,3253,6493651, 5151102854204361, 5111 2363 3843581, 43310525239423906018075342618j6 i Orleans59 i Rutland29 Washington85 I Windhami Windsor29 Miscellaneous17 ;Total8234STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923—ContinuedVIRGINIACountiesNum- Under $5,000 $10,000ber oftoandreturns $5,000 $10,000 overAccomacAlbemarleAlleghany>«.AmeliaAmherstAppomattoxArlingtonAusustaBathBedford.BlandBotetourt_ _BrunswickBuchananBuckinghamCampbellCaroline.CarrollCharles CityCharlotteChesterfieldClarkeCraigCulpeperCumberlandDickensonDinwiddieElizabeth City._.EssexFairfaxFauquierFloydFluvannaFranklinFrederickGiles _GloucesterGoochlandGraysonGreeneGreensvilleHalifax_HanoverHenricoHenry„HighlandIsle of WightJames City._„King and Qeen.__King GeorgeKing WilliamLancaster __4621,1451,2581,0091,19043623472067544199702733,7559811692411515020737383,393953,6258771572241413919233332,98788302913112225741619019300111062096216177192969545946911131910442415134123123635142511652141212475853146151,8481,064285051,7121,00825478904132132911291102261611741111812233910049737924381455014344388241871019040317436929127718,05731057697192914564716,36327647091192813655233211127111,06119154573633151881211CountiesNum- Under $5,000 $10,000tober ofandreturns $5,000 $10,000 over174Lee179239Loudoun - - .26074Louisa75314Lunenburg319Madison221691Mathews93307Mecklenburg^35Middlesex5357Montgomery446468668600Nansemond144148Nelson2926New KentNorfolk14,29215, 225568591Northampton62Northumberland.75469488Nottoway. .191205Orange271277PagePatrick53562,4302,661Pittsylvania1720Powhatan204180Prince Edward...265243Prince George152144Princess Anne305289Prince WilliamPulaski277297Rappahannock20223336Richmond6,506 6,044Roanoke389419Rockbridge509564Rockingham595Russell62063Scott .70214227Shenandoah298Smyth _260212246Southampton335382Spotsylvania2121Stafford6169Surry7792Sussex892968TazewellWarren1001032, 258 2,164Warwick764822Washington3740Westmoreland2,0062,089Wise201218Wythe__3537York17771Miscellaneous51514621244194133670171015945312721614327126363451104181584117322291261171440181572835126127718277420221611264933626712280121652671, 5823,9391,930LincolnMasonOkanoganPacificPend OreillePierceSan JuanSkagit...._SkamaniaSnohomishSpokaneStevensThurston.Wahkiakum....Walla Walla....WhatcomWhitmanYakimaMiscellaneous 1.6626754414504374501,0961,15037838514, 850 14, 25278801,7341,790941003,8294,07524,100 23,4845255161,9651, 8932172202,0972,1752,6912,8501,5401,5113,575 3,4364,7724,571846742924821594559521601062510616758Total136, 057 130, 4794,120Total77,451WASHINGTONA:lamsAsotinB3ntonCnelan._.ClallamClarkeColumbiaCowlitzDouglasFerryFranklin_GarfieldGrantGrays HarborIsland...JeffersonKingKitsap.Kittitas.KlickitatLewis3001603002,3508752941592922,2888511,553340882215796683372231,600350940215806753502255,4925,775788032834049,440 46, 8872,1382,1751,3681,4002953002,2952,400i Including Alaska.161221901121, 839343157143116984871612021853433341,458235STATISTICS OF IN COM]-:TABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1928—ContinuedWEST VIRGINIACountiesBarbourBerkeleyBooneBraxtonBrookeCabellCalhounClay....DoddridgeFayetteGilmer.Grant.GreenbrierHampshire _Hancoek—HardyHarr ison.JacksonJeffersonKanawhaLewisLincolnLoganMcDowellMarion.MarshallMason...MercerMineralNum- j r n d p r i $5,000 $10,000andi ber of \*™* ! to| returns *°>uuu ! $10,000 overi|..jj__!ii!|!_|i;II[|\jj|j|8151,065 |487394 !1,704 i0,755 |751741903,3791507849077;2,050485,197 i145 !311 I10.175 i935 i175 I2,884 I4,725 i5,645 |2,275 i330 '4,3001, 2067941,026 i'474 I390 I1,6486,07174171 !184 i3,223 i147 i77 ;439 i73 i2,000 I45 I4, 9C2 I138 I284 i9,292 I888 I1662,7744,5365,413 j2,1833133,9901,16617261044546411220913 Ii\32 |16671857042874130157 i74819735112181699313513659751891135CountiesMingoMonongaliaMonroeMorgan..NicholasOhioPendletonPleasantsPocahontasj PrestonI PutnamRaleighRandolphRitchieRoaneSummersTaylorTuckerTylerUpshurWayne..Webster..WetzeLWirt.. .WoodWyomingMiscellaneousTotal..NumI ber of i Underreturns: $5,000\ 1, 892 i 1,812 IJ 3, 2253,035 I!103110462 j470363375; 11,486 10, 58219920022824095! 1, 1001,144 i312 i3251452,0255181,4675004892102007156985051,4756506344153604203964554429592535•50540404353,195750726186389, 26384,022$5,000 $10,000toand$10,000-' over1356610543199121082369 I8 !12 i25 !14S3 !19 ;11 '3 ;24 '22551223613743381522552225216018263,510 j 1,731WISCONSINAdams!288Ashland.__i 1,187Barron._i724Bayfield!332Brown! 4,023Buffalo330;Burnett89Calumet:679Chippewa' 1,227Clark648Columbiai 1,513Crawford:327Danei 9,060:Dodge2.103Doorj314Douglas'•.3,722Dunni571E a u ClaireI 2,418Florence!82Fond du Lac| 4,009Forest!204Grant; 1,254Green: 1,294Green Lakei371Iowa!782IronI407Jackson|278Jefferson\ 2,159JuneauI468Kenosha| 6,571277Kewaimee..3, 584La Crosse599Lafayette|869Langlade|742Lincoln.Manitowoc; 3,019Marathonj 2, 68554441—25t-2861,1516883253,764323836621, 1676251,4433158, 5132.003'3063, 5625392,294783, 7831911, 2091, 2573417563992762,0474636, 2782603,3075808336882, 8272, 476-1622930418974154220507389727113228041701141282217528619113184142838115133221832015828147104410249358167776M'arinette..Marquette..Milwaukee .MorroeOconto.Oneida.OutagamieOzaukeePepinPiercePolkPortagePriceRacine.. .Richland.RockRuskSt. Croix.Sank.SawyerShawanoSheboyganTaylorTrempealeau..VernonVilasWalworth.Wash burnWashington...WaukeshaWaupacaWausharaWinnebagoWoodMiscellaneous.Total1,1391, 20714715184, 963 79, 5798158484764946627263, 685 3, 4467808161761804234364374521. 252 1,1955124878, 5608,9704134215, 628 5.296' 3593727317591, 602 1, 5381081165255475,0905, 4201741896506605675881922081, 792 1, 6953203241, 263 1, 2152. 384 2, 2401, 323 1,2901391484, 2464,7021, 575 1,457128631194,050 1182,72851 !172I 1,78223, 602528 I315 I40 !2417069211541121414512182991117122710510319951137119322310710591174,124752243414489672636165291397920457,7773,545236STATISTICS OF INCOMETABLE 15.—Personal returns—Distribution by income classes by counties, calendaryear 1923— ContinuedWYOMINGC ountiesNum- Underber ofreturns $5,000Albany1,798Big Horn•1,204172Campbell'..1,967Carbon730Converse. _ .106Crook_713Fremont.210Goshen_ _762Hot Springs189Johnson2,836LaramieLincoln1,101Natrona4,786Niobrara155$10,000andover**W>$10;0001,7691,196 i1691,90971310r>6912077431832,7441; 0924, olO15:;20834012118316264619319185434283831CountiesNumber ofreturnsPark_.PlattsSheridanSublet tcSweet waterTeton... .UintaWashakieWesternYellowstone National ParkMiscellaneous __TotalUnder$5,000$5,000 $10,000toand$10,000 over3773731,7431052, 9203593711,7031052,87214124411635135432311995312241987315421723, 24022, 5549134487205TABLE 16.—Personal returns by cities, calendar year 1923ALABAMA98 Fairfield___.420 i Florence910 Gadsden1,875 • Huntsville20,835 ! Mobile407 MontgomeryAlabama C i t y .AlbanyAnnistonBessemerBirmingham...Dothan875 Phoenix City620 I Selma700 Sheffield624 Talladega5,054 j Troy4,200 j Tuscaloosa.•_.1091,540400225250910ALASKAAnchorageCordova..Fairbanks485 j Juneau325 j Ketchikan230 \ Kennicott475415Not reported.NomeSewardNot reported.Not reported.ARIZONABisbeeDouglasGlobe..1,032 Miami.1,074 j Nogales878 \ Phoenix1,0334714,404Prescott.Tucson..8806,984220694343Pine BluffTexarkanaVan BurenWest Helena8612,644ARKANSASBlytheville.FayettevilleFort SmithHelenaHot Springs4803622,3911, 0381,067I Jonesboro...1 Little Rockj Mariana| North Little RockParagould___2,298868335123CALIFORNIAAlamedaAlhambraAnaheimB akersfieldBerkeleyBrawleyCalexicoChicoElCentro...EurekaFresno.GlendaleHanfordLong BeachLos AngelesMarysvilleModesto-4, 8212, 2401,9154,10010,1S55225131,0967911,7918, 8942, 2001,00416,900145,6061,0181,392MonroviaMontereyNapaOaklandOntarioPalo AltoPasadenaPetulumaPomonaRedlandsRichmondRiversideSacramentoSan BernardinoSan DiegoSan FranciscoSanJose92552S94029, 2267591,48212, 5501,2901,425Not reported.3,1422,05812,0642,32510,72093,8346,601San LeandroSan Luis ObispoSan M a t e o . . . .San RafaelSanta AnaSanta BarbaraSanta ClaraSanta CruzSanta MonicaSanta RosaSouth PasadenaStockton_Vallejo.Venice..VisalieWatson villeWhittier6181,0951,3661, 0443,5303, 6245681,0691,5001,1861, 7107,0383, 5589101,1221,0582,833237STATISTICS OP INCOMKTABLE 16—Personal returns by cities, calendar year 1923— ContinuedCOLORADOBoulder_Canon C i t y . . .Colorado SpringsDenverEnglewood1,4405304,14235, 680310Fort Collins....Grand JunctionGreeleyLa J u n t aLeadville_8001,0401,000880500LongmontLovelandPuebloSterling...Trinidad4403204,1605201,440_CONNECTICUTAnsoniaBridgeportBristolD anburyDerbyGreenwichHartfordMeridenMiddletown_.2,04012, 6253,0672,8329293,73121, 3804,4552,370NaugatuckNew BritainNew HavenNew LondonNorwalkNorwichPutnamRockville_.Shelton.1,3936,70518,5203, 5813,1173, 767721Not reported.903.Southington.StamfordTorringtonWallingfordW aterburyWillimanticWinsted6124,7062,1051,11610,096Not reported.Not reported..DELAWAREWilmington_9,575D I S T R I C T OF C O L U M B I AWashington.75, 79FLORIDADaytonaFernandma..Gainesville __JacksonvilleKey W e s t . . .Lakeland6001604209,8897501,002Miami! Orlando| Palatka1 Pensacolai St. Augustine..I St. Petersburg6,5001,4544401,7448252, 504SanfordTallahasseeTampaWest Palm BeachWest T a m p a6302846.0801,850Not reported.GEORGIAAlbanyAmericus...AthensAtlantaAugustaBrunswick..Columbus..C or dele .Dalton67946298328, 0974,5625982,838124242Decatur__Dublin...East P o i n t . . . .ElbertonFitzgeraldGains villeGriffinLagrange...Macon._1,008 M arietta201 Moultrie.342 N e w m a n .194 Rome260 Savannah289 Thomasville396 Valdost a418 Waycross_4451793088047, 5473924728674, 648HAWAII7,063Honolulu.IDAHOBoiseBurley-...Caldwell.1,844 I Coeur d'Alene.275 I Idaho Falls425 ! Lewiston.1,115 N a m p a . .625 I Pocatello-1,100 i Twin Falls._6553.400975238STATISTICS OF INCOMETABLE 16—Personal returns by cities, calendar year 1923—ContinuedILLINOISAltonA ur oniBeardstownBellevilleBelvidereBent onBer wynBloominp;tonBlue IslandCairoC antonC arbondaieCarl in villeCentraliaChampaignCharlestonChicagoChicago HeightsCiceroClintonCollinsvilleDanvilleDe KalbDecaturDixonDuquoinEast MolineEast St. LouisE d wardsvilleEldoradoElgin.2,5,2,2.3, 3511, 9141, 0291,2,411,1,9108503, 9418524, 6348466316,._E vanstonForest ParkFreeiortGalesburgGranite CityHarrisburgHarveyHerrinHighland ParkllillsboroHoopestonJacksonvilleJohnston CityJolietKankakeeKewaneeLa GrangeLa SalleLawrence villeLincolnLitchfieldMacombMarionMattoonMaywoodMelrose ParkMetropolisMolineMonmouthMount Carmel_5548, 926 j M o u n t Vornon.---6481,843 I Murphysboro..1,539 j Normal3463, 065 j North Chicago4331,933 | Oak Park.12,6351,198 | Ottawa1,2401,130 | Pana4101,157 1 Paris5231, 392 j Pekin3,217534 j Peoria9,521380 i Peru7421,026 J Pontiac590572 1 Quincy..2,8426,618! Rock Island3,3281,982! Rockford7,9541,457 I Savanna6272,134 Spring Valley2841,192 | Springfield7,632437 j Stauntoii607922742 Sterling.1, 040463 | Streak)]917412 Taylorville1,018 Urbana8051, 248 Waukegan2,8622,439 West Frankfort909532 West H a m m o n d . . Not reported.169 Wilmette2, 5193,012 Winnetka.1,715437709 Woodstock.,431319 Zion4,INDIANAAndersonBedfordBicknellBloomi ngtonBlufftonJBrazilClintonColumbus. _ConnersvilleCrawfords villeEast ChicagoElkhartElwoodEvansvilleFort WayneFrankfortGaryGoshenGreencastle12,9,GreensburgHammondHartford CityHuntingtonIndiananolis.JeffersonvilleKendall villeKokomoLa PorteLa FayetteLebanonLintonLogansportMadisonMarionMichigan CityMishawakaMount VernonMuncie_346 !2164371, 36539, 1398943792, 1231, 6332, 5723065792, 0272621, 3482, 3652, 8021832, 844New AlbanyNewcastle...PeruPortlandPrincetonRichmondRushvilleSeymourShelby villeSouth BendSullivanTerre H a u t eValparaisoVincennesWabash_WarsawWashington. __Whiting4,4749186,74716,7185,1444742,3751,1524501,1101,1691,312Mason CityMuscatineNewton..OelweinOskaloosaOttumwaPerryRed OakShenandoahSioux CityWaterlooWebster City1,7267841,1922655542,59031945367811,6248127,0217731,0216293747431,103IOWAAlbiaAmesAtlantic...BooneBurlingtonCedar FallsCedar RapidsCentervilleCharitonCharles C i t y . . .CherokeeClinton_4425355551,2992,5094115,4475733604065403,120Council Bluffs._CrestonDavenportDes MoinesDubuqueFairfleldFort DodgeFort M a d i s o n . . . . . . .GrinnellIowa CityKeokukMarshalltown1,2971,1379651,1795911,2781,2448591,849IndependenceIolaJunction CityKansas City.LawrenceLeavenworth.Manhattan.*NewtonOttawa_.._2,1301,1316248907522,1005916504347,1563,488440KANSASArkansas CityAtchisonChanute.CoffeyvilleDodge C i t y . . .El DoradoEmporia..Fort ScottHutchinson1,1794445557,3389981,1617521,135494ParsonsPittsburgPrattRosedaleSalinaTopekaWellingtonWichitaWinfield..1,4582,2835271941,8757,1206018,760746239STATISTICS OF INCOMETABLE 16.—Personal returns hy cities, calendar year 1923—-ContinuedKENTUCKYAshland..,BelleyueBowling GreenCovinstonDanvilleDaytonPort ThomasFrankfort.._.1,7509388267, 050600800937(300HendersonHopkinsvilleLexingtonLouisvilleMadisonvilleMavfieldMaysvilieMiddlesboroagh__5616754, 05024,000433375375 |490 |NewportOwensboroPadncah.Paris..Richmond.Winchester.3,1121,0002,025752261750LOUISIANAAlexandriaBaton RougeBogalusaCrowleyGretna], 5922,845451427187HoumaLafayetteLake Charles,vlinden..MonroeMorgan CityNew IberiaNew Orleans363 ! Shreveport1,6712055461, 056_20036132,9557,613MAINEAuburnAugustaBangorBathBelfastBiddlefordBrewer1,7391,4422,9607022961,590481BrunswickCalaisGardiner..LewistonOld Town.Portland.Rockland.2406292, 9604069,102702Rumford FallsSaco_SanfordSouth Portland..WatervilleWestbrook8147201,9241,1842,072777MARYLAND1,28069,634322Annapolis. _.BaltimoreCambridgeCumberland.FrederickFrostburg!, 340 i Hagerstown.940 | Salisbury351 !2,490515MASSACHUSETTSAbington..AdamsAgawam...Amesbury.Arnherst...Andover.,ArlingtonAtholAttleboroBelmont.. . .BeverlyBostonBraintreeBridgewaterBrocktonBrooklineCambridgeCantonChelmsfordChelseaChicopeeClinton..Concord.Danvers. . . .DartmouthDedhamDracutEasthamptonEastonEverett..FairhavenFall RiverFitchburgFraminghamFranklinGardnerGloucesterGraftonGreat BarringtonGreenfield153 I Haverhill919 ! Hingham401 ! Hoi yoke1.204 ! Hudson._3,060 i Ipswich857 j Lawrence2,437 I Leominster1,866 | Lexington2,582 j Lowell97,858 j Ludlow1,660 i Lynn532 j Maiden9,064 Mansfield10,833 Marblehead12,018 \ Maryborough. . ...320 M a y n a r d - .247 MedfordMelrose3,301 !2,561 Methuen990 \ Middleborough914 Milford1.188 Millbury291 ' Milton1,451 j Montague151 I Natick685 ! Needham_.156 ! New Bedford3,161 ! Newburyport609 j N e w t o n . . . . . .7,206 ! North Adams3,493 j North Andover.1,904 i North Attleboro727 Northampton1,263 j Northbridge 1,030 i Norwood244 i Orange740 |533 j_ ....__.2652, 1025, 3937395,1,5,1,9,1,8,1,1,731314171570344PalmerPeabody..PittsfieldPlymouthQuincyReadingRevereRocklandSalemSaugusSomerville...SouthbridgeSouth HadleySpencerSpringfieldStonehamStoughtonS wampscottTaunton..UxbridgeWakefieldWalpoleWaitham.WareWatertownWebster_WellesleyWest SpringfieldWestboroughWestfieldWeymouth.WhitmanWinchester..Winthrop_WoburnWorcester..4192, 6574,7491,1664,8571,1432,5371,1424,917_35312, 1111,17748938515, 792776951,4302,2823551,2265213,6565334201,4221,5061,066761, 2191,9679221,9843,0591,93321,360240STATISTICS OF INCOMETABLE 16.—Personal returns by cities, calendar year 1923—ContinuedMICHIGANAdrianAlbionAlmaAlpenaAnn ArborBattle CreekBay CityBenton HarborBessemer..CadillacCharlotte—Cheboygan..ColdwaterDetroit.._Dowagiac...EscanabaFlint_Grand HavenGrand RapidsHamtramck_-9044143046842,1833,7192, 8541,600350800400224321188,977450.1,3509, 61970023, 0001, 577Hanco*ckHastingsHighland ParkHillsdaleHollandIoniaIron MountainIronwood_IshpemingJacksonKalamazooLansingLaurium.LudingtonManistee..ManistiqueMarquetteMenominee...Midland_Monroe.4504008, 5164041,3009501,1001, 4008005,8098,0006,8273004506003401,5007003151,314Mount ClemensMunisingMuskegonMuskegon HeightsNegaunee—NilesOwossoPetoskey_Pontiac...Port HuronRiver RougeRoyal OakSaginawSt. Joseph.Sault Ste. MarieSturgisThree RiversTraverse C i t y . .Wyandotte...Ypsilanti_._.__.1,2023005,0007004001,3009034002,6932,3019181,8105,8039001,0006506006751,393775MINNESOTAAlbert LeaAustinBemidjiBrainerdChisholmCloquetCrookstonDuluthEveleth87494336980739943462113,402634FaribaultFergus FallsHibbing . .Little FallsMankato. .MinneapolisMoorheadNew Ulm.Owatonna.....597..5101,1332771,27950, 6214843464737321, 6741,09730, 324518-Red WingRochesterSt. CloudSt. PaulSouth St. PaulStillwaterVirginiaWillmarWinona5371,2205581,734MISSISSIPPI432712Biloxi .ClarksdaleColumbusCorinthGreenvilleGreenwood525300900787Gulfport.HattiesburgJacksonLaurelMe CombMeridian5621,0502,4008257002,150NatchezPascagoula.TupeloVicksburgYazoo City5621402901,670375MISSOURIBrookfield.Cape GirardeauCarthage..ChillicotheClintonColumbiaDe SotoFultonHannibalIndependence._5309004152653006801901951,5831,200Jefferson City..JoplinKansas C i t y . . .Kirksville.Maple woodMarshallMexicoMoberlyNevadaPoplar Bluff....875 j St. Charles1,950 j St. Joseph34,650 St. Louis488 Sedalia860 Springfield415 Trenton..450 Universitv City.1,279 Webb City395 ! Webster Groves.466 !7436,67598, 9201,2003, 2655101,0732502,309MONTANAAnaconda..BillingsBozemanButte.__.2,4742,3716128,584Great FallsHavre. __Helena.__Kalispell3,5589622,168525LewistownLivingstonMiles CityMissoula.__1,0095506,534North Platte.Omaha._ _ScottsbluffYork .__8789589651,730NEBRASKABeatriceColumbusFairburyFremont . .Grand Island_.6616136331, 1111,650Hastings. .KearneyLincolnNebraska CitvNorfolk491942.95626,045435362241STATISTICS OF INCOMETABLE 16.—Personal returns by cities, calendar year 1923—ContinuedNEVADAReno____.._NEWBerlinClaremont...ConcordDerryDover1,4011,2242,9324821,109!HAMPSHIRIFranklin....KeeneLaconia..LebanonManchesterNEWAs bury Park1,350Atlantic City5, 861Bayonne.8,071Belleville1,215Bloomfield.2, 791Boonton564Bound Brook816Bridgeton925Burlington...700Camden9, 511Cliffside293Clifton_1,924Collingswood...1,850Dover1,087East OrangeNot reported.East Rutherford.. Not reported.Elizabeth11, 936Englewood1,810Fort Lee_296Garfield.-._690Gloucester..1,075G uttenberg.336Hackensack2, 156Haddonfield1, 350Hammonton_.225_2.590718NashuaPortsmouthRochesterSomers worth3,0451,672719338JERSEY2,4141,1502,300531Not reported.2,105Not reported.2,371625234171738Not reported.2711,4439,9532,220152Not reported.2, 515Not reported.1,501950MEXICO490420 i Santa Fe_.Roswell.NEWAlbanyAmsterdamAuburn_'BataviaBBinghamtonBuffaloCanandaiguaCohoesnoesCorningCortlandDepewDunkirkElrniraEndicottFredoniaFreeportFultonGenevaGlen CoveGlens FallsGioversvilleUastings-upon-Hudson__HaverstrawHempstead...HerkimerHorne.llHudsonHudson FallsIlionJtbaca5431,1951,1C4470S, 049Harrison1,477 i R a i l w a y . .Hawthorne,387 1 Red Bank...Iloboken10, 602 ! Ridgefield ParkIrvington2,840 j RidgowoodJersey City30.349 j Roosevelt_..Roselle1,02yLodi_.._272 I Roselle ParkLong Branch815' R u t h e r f o r d . . .Madison542 j S a l e m . . .Millville675 ! SecaucusMontelair5, 267 i SomervilleMorristown2,015 South AmboyNew Brunswick4,122 South OrangeNewark42,737| South RiverNorth Plainfield.. Not reported, i SummitN' " u t"l e y .1.003 i T r e n t o n . .Orange17,420 UnionPassaic5.161 Vineland.Pafccrson.._10,476 Wallin gtonPermsgrov e290 West IlobokenPerth Amboy3,145, West New YorkPhillipsburg1,945 : "West OrangePlainfield.4,670 Westfield.Pleasant vilJe442 WoodburyPrinceton925NEWAlbuquerqueRaton..2,305YORK16,600 Jamestown5,050 j Oneonta3, 500 ' Johnson City1,791 i Ossining----3, 112 • Jolmstuwn''00 ! Oswegq..1, 23S I Kinjvton2, 3-/.0 Peck-killt-20 ' Mattsbun:1, 040 I Laekavvanmi10, 5 nLancasterMf> , Port Chester63, r,lu Little Fullsl.do1.) • !\,rt JervisSI'.) ' Loekpoit2,4.".u j Pouyhueepsiel,*>70' MaknioU(.<2 \ lU-n^rlaer1.810 •M a i u a v o n e c k ,1.5-51 r - K v e mi".'O Rcckvih Center.320 . Me'.^niuesville...1,-J''OHuno.2,285.">,4i»0 .Uuiulolov.r.Not repoiti2 1M Aj'75w7 X e w jh'och.-llc'•,•-". 01, 02'J X e v York City752,7^Bronx Borough.Sent (-a F a l l s .l,12r)Krookl.wi Borough.1,."»'.' \\hm!iatM-:i Borourh.Ml1,'J,"<'Jr2, 0(H:u-nmond Borough.!\ui:iv\ iii'la.i50') \ e w nk'.l* Tro\50-') Newbiiren0, iO) l'iii-a9^0 Nifig^ra Tails5,940 V, aldcn._WA Noi th 'i'arr\ t o w n . .3')0 W a t e i t o u n!,8.')S North Tonawandii1,560Walcivliet1,4(X: Norvich923 W a v u l yWn Onienr-bur:/1,040 ~\\ h>!v P l a i n s - 080 Oleanl\-i^f) ^Vlnreliall2,337 Oneida1,357\\,nlcr:<__._..-_1,,5501,,8501,,7041.,8501,,1402,,7001;,3004,,4701,, 650,300872,675890,095669,400, 000425269,1509401, ,1957, ,4909,,8503753,, 5521., 7504604 , 2<>06007,,290242STATISTICS OF INCOME:TABLE 16.—Personal returns hy cities, calendar year 1923—Continued.NORTH CAROLINAAshevilleBurlington.CharlotteConcordDurham.Elizabeth City.FayettevilleGastoni*GoldsboroGreensboro...Greenville..HendersonHickoryHigh PointKingston...LexingtonNew Bern820 ! Raleigh.4,210 ! Reidsville600 I Rocky M o u n t .6G0 1 Salisbury475 !I Statesvillo1,175 Thomasville...830 | Washington._.490 j Wilmington...925 I Wilson.4,130 { Winston-Salem4,2206656,4825102,5457309859953601,9251,2155202305553,8031,1804, 070NORTH DAKOTABismarckDevils Lake.840435FargoGrand Forks2, 9751, 540Jamestown..Minot8251, 200OHIOAkron.23,855 Elyria.Alliance_3, 238 FindlayAshland740 Fos toria_Ashtabula._ 3,612 FremontAthens._.595 Galion.Barberton..5,015 Gallipolis..Bellaire1,372 Girard.Bellefontaine881 Greenville.Belleyue746 Hamilton..Bowling Green377 IrontonBucyrus_.896 JacksonCambridge1,615 Kenmore..Canton12,132 I K e n t .Chillicothe1,445 KentonCincinnati50, 742 Lakewood.Circleville361 Lancaster..Cleveland70,135 LimaCleveland Eleights. Not reported. LoganColumbus23,271 Lorain..Conneaut1,482 MansfieldCoshocton744 MariettaCuyahoga Falls617 MarionDayton20,395 Martins FerryDefiance429 MassillonDelaware531 Middle town..Delphos469 Mount VernonDennison.623 Nelsonville..Dover840 New Philadelphia .East Cleveland... Not reported. NewarkEast Liverpool3,110 NilesEast Palestinei755 Nor walkEast Youngstown. Not reported.5,158 I Norwood4,2001,398 Painesville~'~"~P i i l l 2 8 2,8292 9808 Piqua__1,057952 Portsmouth4,101851 Ravenna805170 St. Bernard• 7051, 686 St. Marys283493 Salem7714,125 Sandusky__ 2, 7021,064 Shelby454361 Sidney542888 Springfield5,0251, 579 Steubenville5,955474 Struthers..1,6986, 879 Tiffin....1,0531, 360 Toledo..29,8304,428 Troy.558814593Uhrichsville.7,307 | Urbana5242, 973 Van Wert711_.1,411 Wapakonota3132,210 Warren...__ 1,8996001,078 Washington Court House2552,157 Wells ton ._5662, 775 Wellsville.807 West ParkNot reported.462 Wilmington337896 Wooster..1,8873,101 Xenia_.__8101,122 Youngstown33, 700595 Zanesville3, 730OKLAHOMAAdaArdfnoreBartlesville.BlackwellChickashaCushingDrumrightDurant - El Reno_3851,3862,0506268286356162709821,636EnidGuthrieHenryettaHugoLawton. .McAlesterMiamiMuskogeeNormanOklahomaOkmulgeePawhuskaPicherPonca City655 S a pul pa395 Shawnee3,246 Tulsa337 Vinita1,2321, 3091,02013,1382311,2419637546411,07339,7771,415675>655693308462£...11, 4731, 7811,117202OREGONAstoriaBaker..BendCorvallis1,245787951538Eugene..La GrandeMedfordOregon CityPendletonPortlandSalemThe Dalles243STATISTICS OF INCOMETABLE 16.—Personal returns by cities, calendar year 1923—ContinuedPENNSYLVANIA7, 8078, 9101, 33021463051G6627352921, 9202, 3706194, 720275393,9751,8905372,5801, 2253,7688252,0407159151,4002,7506658605051,0849471,5059501,5105602,0203016602411, 2951,2803741,1551,4721,875 j28884208204, 9623941, 3007,770595730735128AllentowuAltoonaAm bridgeArchbaldArnoldAshlandAshleyAvalonBangorBeaver FallsBellevueBerwickBethlehemBlakelyBloomsbnrgBrrddockB: ad foldCanonsburgCaiboadnleCarlisleCarnegieCarnei;Ch^-iborsburgC h k iCanton....Clcs-Jield-.CoaUhle-..Coatftsvillo.Com cllsvilleConshohocken' wiryCraftonDanvilleDarb>Dickson CityDonoraDormontDorrancetonDu BoisDunmoreDuquesneDuryeaEast Conemaugh.East Pittsburgh..EastonE dwardsvilleEllwood CityErieEtnaFarrellFord CityForest City410 PalmertonFrackviile.4321, 260 ParsonsFranklin461288 PhiladelphiaFreeland164,840520 PhoenixvilleGlassport9302,660 PitcairnGreensburg.1, 0101, 435Greenville..Pittsburgh101, 556783 PittstonHanover3,3488,488 PlymouthHarrisburg-,9792,621 PottstownHazleton-.1, 5652,730 PottsvilleHomestead2, 431537 PunxsutawneyHuntingdon1, 070805 RankinIndiana4551.190 ReadingJeannette11,1301, 126 RenovoJersey Shore971435 RidgwayJohnsonburg6755, 635 RochesterJohnstown945820 St. ClairJuniata411910 St. MarysKane16001.KingstonSayrc1,043980 Sohuylkill HavenKittanning451Not reported. ScofctdaleKnox ville1,0806,357 ScrantonLancaster17, 5101,175 ShamokinLar.sford2,496317 SharonLarks ville2,415Latrobe1,225 Sharpsburg1,1152, 05. ShenandoahLebanon1,046982 SteeltonLehighton663948 I Stroudsburg.Lewiston.285817 ' Summit HillLock Haven.454346 SunburyLuzerne.2,3702, 510 Swissdale2, 265McKees Rocks_8,125 | Swoyersville86McKeesport835Tamaqua1,407Mahoney C i t y 307Tarentum1,855Marcus Hook1, 600 Taylor321Mead ville417 Throop134Middletown280Titusville800Midland.1,220 Turtle Creek1,760Millvale' 889 Tyrone1,110Milton616 Uniontown3,325Minersville1,705iVandergrift1, 260Monessen1,330 | Warren1,470Monongahela.3,0801,176 I WashingtonMount Carmel--.Not reported. | W aynesboroMount Oliver669840 West ChesterMount Pleasant..1,113875 West HazletonMunhalL.Not reported.1,497 West PittstonNot reported.Nantico*ke300 I Wilkes-Barre10,520Nanty GloNew Brighton.1,225 Wilkinsburg6, 380New Castle..4,9924,095 Williamsport.1,290New Kensington..2,100 Wilmerding_.800Norristown3,528 Windber26North Brad dock.. Not reported. Winton377 Woodlawn..Northampton1, 5402,800 York5,610Oil City441Old Forge976OlyphantRHODE ISLAND724 ! Johnston813 Lincoln1,781 Newport292 North Providence3,327 Pawtucket529 Providence2,329 South KingstownBristolBurrillvilieCentral FallsCoventryCranstonCumberlandEast ProvidenceSOUTHAndersonCharlestonChesterColumbiaFlorence..._8004,7203203,6801,12017GaffneyGreenvilleGreenwoodNewberryOrangeburg157 ! Warren982 j W a r w i c k . . . . .2,426 West Warwick615 Westerly6,635 Woonsocket.24,6453994601,1361,085l,2lo4,364CAROLINA2202,843441279361Rock H i l l . . . .Spartanburg.SumterUnion596716239244STATISTICS OF INCOMETABLE 16.—Personal returns by cities, calendar year 1923—ContinuedSOUTH DAKOTA2,603AberdeenHuronLead.'920806MitchellRapid CitySioux Falls8845213,836WatertownYankton950399TENNESSEE839 Dyersburg.10, 749 Jackson568 Johnson City254 Kiii2;sport.480 Knoxville.BristolChattanoogaClarksvilleClevelandColumbia...3131,7911,2426058,471MemphisMorristownMurfreesboroNashville16 78927532011,137TEXASAbileneAmarilloAustinBeaumontBeltonBon hamBrenhamBrownsvilleBrownwoodBryanBurkburnettChildressCiscoCleburneCorpus ChristiCorsicanaDallasDel RioDenisonDenton__Eagle PassEastlandEl PasoEnnis160 Fort Worth220 Gainesville576 Galveston437 Greenville543 Hillsboro312 Houston..680 Laredo523 Longview385 McAllen1,095 McKinney656 Marshall1,480 Mineral Wells25,135 Navasota375 Orange1. 355 Palestine.305 Paris1,0482,3382,8753 750Port ArthurRan gerSan AngeloSan AntonioSan Benito425 Sherman5,000 Sulphur Springs1,140 Taylor _375 Temple20, 281 Terrell875 Texarkana420 Tyler150 Vernon.495 Victoria^1,050 Waco _..365 Waxahachie218 Weatherford687 Wichita Falls840 Yoakurn1,1202504406,25049511,975_3 31262068511 7192191 1402245958624901 0801,1323754053,6256352844,285465UTAHBrigham CityLogan197398OgdenProvo4,020Salt Lake City14 250647VERMONTBarreBenningtonBrattleboro1,475 Burlington1,190 Montpelier1, 250 Rutland..2 440 St Albans1 050 St Johnsbury1,880 Springfield1 080750490VIRGINIAAlexandriaBristol.CharlottesvilleClifton Forge...Covington.DanvilleFredericksburg2,4755639007503952,100363HamptonHarrisonburgi Lynchburg; Newport NewsNorfolkj Petersburgj Portsmouth.8454043,2252,105__ 11,3251,8003,300Pulaski_RichmondRoanoke.South NorfolkStauntonSuffolkWinchester25517,5126,000Not reported.635618488WASHINGTONAberdeenAnacortes.BellinghamBremerton.CentraliaEverett...___.2,2103352,2001,2759003,225Hoquiam..OlympiaPort AngelesPuyallupSeattle.._Spokane_.1,6901,12557552545,24011,100TacomaVancouverWalla Walla..Wenatchee.Yakima11,9759001,7501,4252,525245STATISTICS OF INCOMETABLE 16.—Personal returns by cities, calendar year 1928—ContinuedWESTBluefieldCharlestonClarksburgElkins.FairmontGrafton..VIRGINIA2,325 Huntingtou8,225 Keyser3,425 i Martinsburg600 \ Morgantown3,000 i Moundsville1,260 Parkersburg6,0756359752,2508703,150PrincetonWeston.WheelingWilliamson8257859,675975_WISCONSINAntigoAppletonAshlandBarabooBeaver D a mBeloit....Chippewa FallsCudahyDe PereEau ClaireFond du LacGreen BayJanesvilleKaukauna-.760 !2,40.5T>77348242.1807sJ(HJ?ttL\0'>02 6'A)3 4-\2,:Hhi*KenoshaL i Crosse^ladibon...Marn'oA'acMvmcttPMi'ciifuldMeiu^hM.M.monioU.M .1!M u u i\ ce.^ or . \h.O^liko^hP(.»tuvii^r\..6,2703,2406,430_. 1,85776862372835146872, 7709882,8706407,880RhinelanderSheboyganSouth MilwaukeeStevens PointStoughtonSuperiorTwo RiversWatertownWaukesha.WausauWauwatosaWest AllisWisconsin Rapids_6033,9901,0601,1106193,6627389461,2801,8882,3502,195619WYOMINGCasperCheyenne____4,5002,700Laramie.Rock Springs...1,4551, 425OSheridan1,350
